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Daycare and Childcare Center Bookkeeping: Taming Tuition, Meal Reimbursements, and Subsidy Payments That Never Arrive on Time

Childcare centers juggle three payers on three different clocks — private tuition, CACFP meal reimbursements, and state subsidies that pay 30–60 days after care is provided. This guide covers a classroom-level chart of accounts, automated advance tuition billing (roughly 90% on-time payment versus 50–60% for manual invoicing), CACFP meal-count documentation, and sizing a cash reserve to your actual subsidy lag.

mike

bookkeepingsmall-businesscash-flow

Delaware's New Safe Harbor for Founder Deals: What the Section 144 Ruling Means for Related-Party Notes and SAFEs

On February 27, 2026, the Delaware Supreme Court's Rutledge v. Clearway ruling upheld the 2025 SB 21 amendments to DGCL Section 144, confirming a safe harbor for related-party deals — including founder bridge loans and insider SAFE participation — approved by disinterested directors or a majority-of-the-minority vote. Here's what founders must document to qualify.

mike

legalcompliancestartup

DHS Just Ended "Duration of Status" for F-1 and J-1 Visas: What Small Employers Need to Track Before September 15, 2026

DHS's final rule effective September 15, 2026 replaces open-ended "duration of status" with a fixed I-94 Admit Until Date for F-1, J-1, and I nonimmigrants — up to 4 years plus a shortened 30-day grace period. Small employers with OPT, STEM OPT, or J-1 workers must now calendar expiration dates, file Form I-539 extensions before the deadline, and budget for recurring compliance costs.

mike

immigrationcompliancesmall-business

DOL Opinion Letter FLSA2026-7: Security Checkpoint Time During Unpaid Meal Breaks Isn't Compensable

In May 2026, the DOL's Wage and Hour Division ruled in Opinion Letter FLSA2026-7 that time employees voluntarily spend passing through a security checkpoint to leave the premises during a 30-minute unpaid meal break is not compensable under the FLSA. Here's what the ruling covers, what it doesn't change under state law, and five compliance steps for employers with secured facilities.

mike

payrollcompliancesmall-business

The EEOC's New National Enforcement Plan: What It Means for Small Businesses in 2026

On June 4, 2026, the EEOC adopted a National Enforcement Plan for FY2025–2029 that shelves disparate-impact claims, targets DEI programs with quotas or identity-based preferences, and keeps retaliation a standalone priority. Here's what shifted, why enforcement priorities change small-employer risk even without new law, and five documentation and policy steps to take now.

mike

small-businesscompliancelegal

The Egg Price-Fixing Settlement: What Small Food Businesses Should Learn From It

In June 2026, the DOJ and 17 states settled with Cal-Maine, Versova, and Hickman's for $3.3 million over alleged manipulation of the Urner Barry egg price index from 2022 to 2025 — a period when the three producers earned an estimated $1.22 billion. Here's what bakeries, diners, and grocers should do now, from pulling 2022–2025 purchase records to checking contracts for index-linked pricing clauses.

mike

antitrustsmall-businessbenchmarks

FASB ASU 2025-12: How to Calculate Diluted EPS in a Loss Year with Options, Warrants, and Convertible Notes

FASB's ASU 2025-12 clarifies that a net loss does not automatically make options, warrants, and convertible notes antidilutive: companies must test the combined numerator-and-denominator effect, apply the fix retrospectively to all prior periods presented, and adopt it for annual periods beginning after December 15, 2026.

mike

accountingfinancial-reportingfinancial-statements

FASB Just Closed a Decade-Old Loophole in Equity Method Accounting: What ASU 2025-12 Means If You Hold a Stake in a Joint Venture

FASB's ASU 2025-12 (Issue 16) amends ASC 825-10-25-4(e) to bar electing the fair value option for an equity method investment after recognizing an other-than-temporary impairment — restoring a guardrail accidentally deleted by ASU 2016-13's CECL conforming amendments. Effective for annual periods beginning after December 15, 2026, with early adoption permitted and prospective or retrospective transition decided issue by issue.

mike

accountingfinancial-reportingcompliance

FASB Just Quietly Exempted Equipment Leases From a Disclosure Rule You Probably Didn't Know Applied to You

FASB's ASU 2025-12 (Issue 5) excludes sales-type and direct financing lease receivables from the ASU 2022-02 vintage and loan-modification disclosures, effective for annual periods beginning after December 15, 2026. Equipment lessors still apply CECL to net lease investments but no longer need origination-year write-off tables for those leases.

mike

accountingleasesfinancial-reporting

Federal Regulators Tell Banks to Scrutinize Loans Tied to Work Authorization: A Guide for Immigrant-Owned Businesses

On July 13, 2026, the FDIC, OCC, and NCUA directed banks to tighten underwriting on loans to borrowers without U.S. work authorization, following a June CFPB statement reversing 2023 fair-lending guidance. Here's what the guidance says, how it affects immigrant entrepreneurs and their employers, and five concrete steps to keep financing accessible.

mike

bankingimmigrationsmall-business
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