Abstract
Children's Corner, Inc. is in the business of education. Its programs consist of providing pre-school, day care, and kindergarten services and facilities for young children. Both the state and federal requirements for sanctioning have been met, thus enabling Children's Corner to benefit from accepting welfare recipients as enrollees. Sales consist of providing these services to parents on a half-day, daily, weekly, or monthly basis. Rates are also available on a space-available, or exact per diem rate, with or without lunch. Sales are then measured on an average daily attendance (A.D.A.) basis. | Enrollment at Children's Comer has continually risen in the last three years with A.D.A. ranging from 115 in 1973 to 240 in fiscal year 1976. (See Exhibit 1 for the complete enrollment history.) There are now four schools located around the metropolitan Omaha, Nebraska area. The firm is considering the location of a new site in the far Northwestern section of the city. Each site is considered an autonomous segment of the overall concern with management functions left almost entirely to each individual school Director. Performance of each of the directors is measured by two factors; cost control and enrollment. Basic policy and budgeting are formulated by the President of Children's Corner, Inc., Mr. Max Kiltz.