Index Meet the Food Program Meet the CACFP Reimbursement Requirements Benefits of Participation
1 2 3–4
Reimbursement Tiers Reimbursement Levels Household Income Eligibility Food Program Participation – Is It Worth It? The Tax Benefits of CACFP Participation
5 6 7 8
Provider Responsibilities 9-10
Record Keeping Child Enrollment Form Example Meal Count Forms Single Tier Example Menu Forms Regular Example Infant Example Minute Menu
11 12 13 14 15 16 17 18
Food Allergies and Dietary 19 Special Diet Statement 1+ year 20 Special Diet Statement Infant Non-Dairy Substitute Parent Form
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Home Visits What to expect during Home Visits
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Important Points Important Points
File Folder
for record keeping
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Meet Kids’ Nutrition Company, Inc. and the Child and Adult Care Food Program (CACFP) • Kids’ Nutrition Company, Inc. is part of the CACFP which is designed to meet the nutritional needs of children under age thirteen when they are in child care. In some instances, children over age thirteen with disabilities may continue to participate on the program with appropriate documentation. Participating child care providers receive reimbursement when CACFP guidelines are followed. The guidelines were developed by the United States Department of Agriculture and are in place to assure that nutritious meals are served and documented on-line or on Kids’ Nutrition paperwork. • Child care homes participating in the CACFP must operate in accordance with USDA and Colorado Department of Public Health and Environment policy, which does not permit discrimination because of race, color, national origin, sex, handicap or age. • A licensed provider may participate with the Food Program as long as license is current. A copy of the license needs to be submitted to Kids’ Nutrition each year to verify that the license has been renewed.
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Kids’ Nutrition Company reimburses you when you meet these simple requirements • Supply Kids’ Nutrition Company with a copy of your current State of Colorado Child Care License. Each year on your anniversary month a copy of your license with new stickers should be mailed, faxed or emailed to KNC.
• Purchase the food and prepare meals that meet the meal pattern requirements. • Serve meals that meet the meal pattern requirements to all children in care. • DAILY record the actual food you served at each claimed meal and the children who were served. • Inform parents about the benefits of Food Program.
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The benefits of participating in the CACFP Assurance that Nutritious Meals are Served While all licensed child care providers are required to follow the USDA guidelines, research indicates that children participating on the CACFP are served more nutritious meals than those not on a program. Your involvement in the CACFP indicates to parents that you are dedicated to excellent meal service for their children and to providing a high standard of child care in your home.
Cash Reimbursement You may claim two meals and one snack or two snacks and one meal per child per day. USDA determines the rates which are updated yearly and vary based on your income, neighborhood school and potentially the income of the families in your child care. The current rate is enclosed in Nutrition Workshops this notebook.
Nutrition Training One hour of continuing nutrition education is required by the CACFP each year. Kids’ Nutrition offers free workshops twice a year in Lakewood and twice a year in Colorado Springs. We also offer correspondence classes that you can take at home at your own convenience. In addition to meeting our requirement for on-going nutrition/health education, our classes count for at least one hour of your license requirements.
Yearly Child Care Calendar Each year you will receive a free calendar from Kids’ Nutrition Company designed specifically for child care providers and their business needs.
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Monthly Newsletter Along with your check each month you will receive a newsletter that includes recipes, nutrition related activities for young children, updates on training opportunities and other important reminders. It is recommended reading for all Kids’ Nutrition Company providers.
Personal Services Your consultant will bring you all of the necessary supplies during Home Visits making participation on the food program easy. If you have questions or need assistance in between Home Visits you can always call the Kids’ Nutrition Company office between 9:00 a.m. and 3:00 p.m. Monday through Friday, or your consultant.
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Food Program Participation – Is It Worth It? Based on recommendations made by Tom Copeland – www.tomcopelandblog.com
“You are ALWAYS financially better off by being on the food program!!” ~ Tom Copeland
Financial Concerns I’ll pay more in taxes if I participate on the Food Program. TRUE. But you’ll have more money in your pocket after paying the taxes. I’ll pay higher taxes because I’ll be bumped into a higher tax bracket. FALSE. You’ll only pay higher taxes on your Food Program reimbursements if they push you into a higher tax bracket. All your other income will continue to be taxed at the lower rate. At $.19 per snack, it’s not enough money to make it worthwhile for me. One snack a day for one child for a year = $49.40 Four children = $197.60 I don’t care for enough children to make it worthwhile for me to participate.
One child (breakfast, lunch, snack) at Tier 1 rate = $1105.00 per year; at Tier 2 rate = $530.40 per year I can make just as much money if I’m not on the Food Program. You’d have to raise your rates by $10.19 a week per child instead of receiving Tier 2 reimbursement or $21.25 a week per child instead of receiving Tier 1 reimbursement. Participating in the Food Program allows you to keep your rates competitive.
Record Keeping Concerns It takes too long to fill out all the paperwork. If you’re on Tier 2 and spend 1 hours a week on paperwork caring for four children, you’ll earn $27.20 per hour and on Tier I you’ll earn $56.66 per hour. The paperwork is confusing. Our record keeping system is very basic and once you’re in the habit of taking a few minutes daily to record the children in care and the menus you serve, it’s easy. If you need additional help, your consultant is available to help you.
Principled Concerns I don’t want a government representative coming into my home. You are giving up a lot of money to maintain this position. I don’t want to receive welfare. The Food Program is NOT welfare. The goal of the Food Program is to ensure that all children receive nutritious food. All providers are eligible for the program. I don’t want to ask parents to reveal financial information to sponsors. You don’t have to ask parents for financial information. You can still receive Tier II reimbursements for families by participating on the Food Program. If parents choose to complete income information, it can be returned directly to the Sponsor and kept confidential.
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The Tax Benefits of Child and Adult Care Food Program Participation (Based on a provider caring for four children. Rates are for July 1, 2011– June 30, 2012.)
Tier I Program Estimated Parent fees $22,000
Tier II (Higher Rate)
Not on (Lower Rate)
$22,000
$22,000
Food Program Reimbursements
$4,420
$2,122
$0
Total Income
$26,420
$24,122
$22,000
Business Expenses
-$10,000
-$10,000
-$10,000
Food Expenses
-$4,500
-$4,500
-$4,500
Profit
$11,920
$9, 6228
$7,500
Federal Taxes (37%)
-$4,410
-$3,560
-$2,775
Year-end Cash on hand $7,510
$6,062
$4,725
A provider on the Food Program is always entitled to claim food expenses in the same way as if she wasn’t on the Food Program. This means providers can deduct as a food expense meals that are reimbursed by the Food Program. As the example shows, providers who receive the reduced reimbursed payment from the Food Program are still better off than if they receive no reimbursements. The provider on the Tier II rate has $1,337 ($6,062-$4,725) more in her pocket after taxes than the provider not on the Food Program. It’s true that a provider’s taxes will go up after joining the Food Program, but her profit and after-tax income will also go up. The Tier I rate (2011-2012): $1.24 breakfast; $2.32 lunch/supper; $.69 snack. The Tier II rate (2011-2012): $.45 breakfast; $1.40 lunch/supper; $.19 snack. We assume the provider served a breakfast, lunch, and snack each day. We based the federal tax rate on 25% federal income tax, plus 12% net Social Security tax.
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Provider Responsibilities Participating in the CACFP is very straightforward and simple. Here are the basics:
License As stated earlier, before starting the program you must have a valid license and KNC must have a copy on file. Each year you need to send an updated license with new stickers to Kids’ Nutrition Company on the month of your anniversary. This is a yearly requirement.
Attendance Record
Sign In/Out forms are part of your licensing requirements as of January 1, 2010. Your KNC representative will review these records during visits and you may be asked to submit them with your monthly claims.
The Creditable Foods Guide The Colorado Department of Public Health and Environment has developed a Guide that will assist you in determining what foods are creditable. This guide is enclosed and is easy to read and understand. Please take a moment to review the contents, it will help you make great food choices and avoid deductions because of serving non-creditable foods.
Meal Serving Time Guidelines Please allow at least two hours between the start of one meal/snack and the next and at least an hour and a half between the end of one meal/snack and the start of the next. This allows children to build up a good appetite. Should your serving times or days change, please let your consultant know immediately, complete a Meal Time Change Form and send to Kids’ Nutrition Company right away.
Vacations, Sick Days or Off-Site Field Trips Prior notice is required whenever you will be closed or away from your home during meal service time. You may do this by calling your consultant directly, calling the Kids’ Nutrition Company office, sending an email or enclosing a copy of your Child Care schedule for the coming month with your claim submission.
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License Capacity Kids’ Nutrition Company can only pay you for the number of children your license allows. For most providers that is six pre-school aged children, two before and after school children and no more than two children under the age of two. Your own children under the age of twelve are included in your license capacity.
Holidays and School Vacations If you claim meals on legal and school holidays please make sure to note that on the Meal Count or you will not be paid for those meals.
Moving If you move within the Kids’ Nutrition Company service area you can continue participation as soon as you are licensed at the new address and you have submitted a copy of your new license. Please let your consultant know in advance if you are moving.
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Required Forms Child Enrollment Form
• Each child in your care must be enrolled using a Child Enrollment Form during the first month in care. You are only required to complete the Provider Information section. • Parents are required to complete all information relating to the child. You will want to review the enrollments to assure that the information provided by the parent is correct. If the parent has omitted or listed incorrectly any information, have them make the necessary changes. • Enrollments should be completed and submitted with the Meal Count and Menu forms for the month the child begins care. • Enrollment forms are renewed yearly in September, regardless of when you first enrolled the child. • It is recommended that enrollment forms, particularly when they’re being renewed, be completed in your home. This makes it easier for corrections to be made quickly and easily. • Enrollments are three-tiered. White copy is submitted to Kids’ Nutrition Company, yellow copy is for your records and pink copy is for parent. An example is included on the next page.
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Meal Count Form • The Meal Count is the form you use to track which meals were served to which children. • It must be kept daily and is submitted after you’ve completed the month with your menus and any new Child Enrollment Forms. • It should be mailed with your menus at the start of the new month. If Meal Counts and Menus are received after the 5th, your reimbursement may be delayed. • While children may receive several meals and snacks while in your care you should only record two meals and one snack or two snacks and one meal per child per day. • Again, the Meal Count is kept daily and submitted monthly with Menus and any new Child Enrollments. • An example of the Meal Count is on the next page.
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Menu Forms • Menu forms allow you to document exactly what you served the children in your care. • It ensures that you are meeting the meal pattern requirements for both infants and children one to twelve years of age. • Because both the Regular and Infant Menus have templates clearly showing meal and snack requirements, it’s easy to follow and simple to catch errors. • Examples of both menus are on the next two pages. Menu forms must be completed daily and submitted monthly with the Meal Count and any new Child Enrollments.
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Food Allergies and Dietary Restrictions If a child has a food allergy or dietary restriction that prevents him from being served a primary component on the CACFP, your representative will give you a Doctors Statement for their pediatrician to complete and return to Kids’ Nutrition Company.
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Home Visits Home visits are friendly and intended to offer support and information. They are also a requirement of the USDA and included in the agreement you sign when you join the Food Program.
Your KNC representative will visit your home at least three times a year. Two of these visits will be unannounced, and at least two visits will be at meal times. During each visit your representative will provide you with technical assistance in meeting Program requirements, answer any questions you may have as well as sharing many new and exciting ideas. During this visit she will complete a Home Visit Form and a 5-day Reconciliation of meals and children claimed and review your current and past Food Program records. • • •
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Your first visit will be within the first four weeks of keeping Food Program records. It’s a great time to ask your representative any questions that have come up since you first signed-up. Home visits will be conducted every few months. Your representative will visit with you and offer assistance as needed, review KNC records and will share support materials and activities to encourage the children in your care. Prior Notice is required whenever you will be closed or away from your home during meal service time. You may do this by calling your consultant directly, calling the KNC office, sending an email or enclosing a copy of your Child Care schedule for the coming month with your claim submission. KNC is audited yearly by an independent auditor. An announcement of this audit will appear in the monthly newsletter but the audit visits are generally unannounced. The auditor will have appropriate identification. Additionally the CACFP is routinely audited by the Colorado Department of Public Health & Environment. These visits may or may not be scheduled in advance and the auditor may be accompanied by a representative from Kids’ Nutrition Company. When you sign the USDA Agreement form, you agree to allow these audit visits to be completed.
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Important Points Provider Purchased Foods Only food paid for by the provider and prepared in her home may be claimed for reimbursement, i.e. if a picnic lunch is prepared and taken elsewhere to eat the provider may claim reimbursement. However, food purchased at a restaurant or fast food outlet CANNOT be claimed for reimbursement.
Food Provided by Parent After First Birthday If a parent brings food it can’t be claimed by the provider for reimbursement even if it is only one portion of the meal or snack. While the food the parent brought may be served, the provider must make sure that all the requirements for a given meal are filled by foods which she has purchased and serves at the meal.
Food Provided by Parents for Infants Parents of children under one year of age may supply mother’s milk, formula and other solids but once the infant is eating solids, Provider must supply at least one component, for instance formula, iron fortified infant cereal, fruit or vegetable per meal. Please note: mixed dinners, jarred deserts, adult cereals and whole milk are not creditable.
Carefully Complete Forms Write only the foods you claim on the menu form being careful to list meat on the meat line, milk on the milk line etc. Failure to complete the form accurately may result in the loss of reimbursement.
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Listing Food Served Be specific as you complete your menus. Rather than list the name of a dish like lasagna, enchiladas, or stew, break down the dish by the items in it. For instance, in stew you may have roast beef as your meat, mixed vegetables as a vegetable serving and rice as the bread. Also keep in mind that a combination food can only be claimed for three components at any one meal. So even though a tostada, for instance, my contain components from four categories – cheese, lettuce and tomato, pinto beans and tortilla -- you can’t claim just the tostada for a lunch or supper, an additional item must be served, too.
Specify the Kind of Food Served Always list the type of juice, cereal, cracker etc. i.e grape juice, Cheerios, Graham crackers.
Serving Sizes Serving sizes do not have to be recorded. Please refer to the CACFP Food Chart for required serving amounts. You are required to prepare and offer the proper amount of each component and let the child decide if/how much to eat.
Claim Restriction
Please record only those meals you are claiming for reimbursement. Remember you can only claim two meals and one snack or two snacks and one meal per child.
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Homemade and Items requiring added ingredients Many foods aren’t creditable unless they’re homemade or have had meat or vegetables added, for instance: chili, soup, stew, meat sauce, mac and cheese, pizza, ravioli, meat balls, meatloaf etc. When you serve these items, you should note on your menu that they are homemade with “HM,” that they have Child Nutrition label with “CN” or that you’ve added cheese or meat with “+cheese/meat”.
USDA Creditable List Please read the USDA Creditable List thoroughly so you’ll be familiar with foods which may not be claimed for reimbursement.
The U.S. Department of Agriculture/Food and Nutrition Service does not endorse commercial products, materials, and/or foods. In accordance with Federal law and U.S. Department of Agriculture policy, this institution is prohibited from discriminating on the basis of race, color, national origin, sex, age or disability. To file a complaint of discrimination write USDA, Director, Office of Civil Rights, Room 326-W, Whitten Building, 1400 Independence Avenue, S.W., Washington, DC 20250-9410 or call (202) 720-5964 (voice or TDD). “USDA is an equal opportunity provider and employer.” Revised December 2001
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