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Special needs support

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Why is it necessary for child development specialists to assist parents and children in identifying and accessing services? What client rights must you protect when discussing the case with members of other social service agencies? Explain reasons why families might not accept the assistance that agencies offer.

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OTA 105878/Xenia Jones

Kids with Special Needs

'Special Needs' (SN) denotes a host of functional, cognitive, physical, emotional and clinical disabilities among people. They can range from mild learning disabilities to severe mental retardation. It could also mean mild allergies to terminal illness, developmental delays or severe entrenchment from mild panic attacks to debilitating psychiatric issues. When a child has special needs, it denotes that the child can be defined by what it can't do - banned foods, denied experiences, unmet developmental goals, among others. All these are extra challenging for families and can hit them hard bas activities of parents and siblings must consider, even revolve around that of the child with 'special needs'. Psychologically, it can affect parents and many mourn lost potential over time. Consider the parent of an autistic child for example - many will wish that their child was normal, that they can interact with the child as other families do and have the same hopes and dreams other parents have for their own kids. Parents do not only worry for their children at present, they also worry how they would cope in the future without their parents or ...

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See Also This Related BrainMass Solution

Financial Analysis for the Make-A-Wish Foundation

Refer to the 2002 annual report of the Make-A-Wish Foundation (Wish), in answering the following questions.

1. Did the accounting firm of KPMG audit all of the Make-A-Wish Foundation chapters? How do you know?

2. Would you say that the financial statements are free of error, since they have been audited by a CPA?

3. What was the range of the cost of wishes granted in 2002? How do you know?

4. Under the approach used by Wish, which of the following would be considered to be cash equivalents?
a. Checking account
b. Savings account
c. Three-month treasury bill
d. Six-month treasury bill
e. One- year treasury bill

5. Is there any difference in the way that Wish treats the donation of land, buildings and equipment from the way it treats the contributions of cash that are restricted for the purchase of land, buildings, and equipment? If so, how, and how do you know? If not, why not?

6. Wish records supplies using the FIFO method. Assuming that there has been an average rate of inflation of 2.5 percent in recent years, if Wish used LIFO would they have reported a higher or lower increase in net assets than they did using FIFO?

7. In their notes, Wish indicates that it performs eight functions, listed below. Which of these eight qualify as program services, as opposed to support services?
a. Wish granting
b. Chapter support
c. Program-related support
d. Committee and board support
e. Training and development
f. Public information
g. Fund-raising
h. Management and general

8. Wish had a decrease in net assets for the year ending August 31, 2002. Would you say that a sizeable portion of that decrease resulted from stock market losses on Wish's investment portfolio? Explain.

9. Did the amount of land Wish owned increase or decrease during the year ending August 31, 2002? How do you know?

10. How much did permanently restricted net assets change during the year ending August 31, 2002? How much of the temporarily restricted net assets as of August 31, 2002 are restricted for the specific purpose of wish fulfilment?

11. Does Wish include any provision (i.e., liability) for lawsuits in its financial statements? How do you know?

12. What is the Program Services Expense Ratio for Wish for the year ending Aug 31 2002?

13. What were fund-raising costs, as a percent of total revenue and other support, for the years ending August 31, 2002 and 2001?

14. a. What percent did Program Service Expenses grow from 2001 to 2002?
b. What percent did Support Service Expenses grow from 2001 to 2002?
c. Which is growing at a faster rate, Program Service Expenses or Support Service Expenses?

15. Did Wish meet any donor restrictions during the year ending Aug 31 2002, allowing restricted contributions to become unrestricted? Is so, how much?

16. What is the unrestricted total margin for the year ending August 31, 2002?

17. From the combined statement of cash flows we see that the change in contributions receivable required a negative adjustment of $710,659 for the year ending August 31, 2002. How would you interpret this adjustment? Explain.

18. Cash used for investing activities was over $9 million. Should we be concerned with this cash decrease? Why or why not?

19. Looking at Wish's assets on the combined statements of financial position, would you consider investments to be short-term or long-term? Why?

20. Assuming that the obligation to international affiliates is short-term, and deferred rent is long-term, what is the current ratio for 2002?

21. What is the ratio of total debt to equity for 2002?

22. Based on your calculation of total margin, current ratio, and debt to equity, in Quest was 16, 20, and 21, and your overall review of the financial statements and notes of Wish, how would you categorize their financial position?

23. What is your overall assessment of the finances of Wish?

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