## Date

Dear Principal:

Recently State Superintendent of Public Instruction Wayne Sanstead said,
"Research has shown that breakfast is the most important meal of the day
for all of us. There is clearly a link between eating breakfast and
being ready to learn. One of the state's primary objectives is to
provide a healthy learning environment, and I believe it is very
important to have school breakfast available to as many students as
possible."

Perhaps you are wondering why your school should serve school breakfast.
Here are some things to think about.

-   Studies show that breakfast helps students learn.

-   Tardiness declines, attendance improves, and there are less
    discipline referrals.

-   Students are more alert; therefore, the few minutes it takes to add
    breakfast to the school day are offset by students' active
    participation once their brains are fueled.

-   In North Dakota, many students are on the bus for 30 minutes or more
    and get up as early as 5:30 a.m.

-   Parents are pleased when breakfast is available at school for those
    mornings when family schedules are rushed or children don't feel
    like eating.

-   Like lunch, breakfast is reimbursed by USDA, and the paperwork is
    minimal.

-   Training for administering the program is available from the
    Department of Public Instruction.

Serving breakfast can be simple. Dixie Schultz, Food Service Director
for the Mandan Public Schools, serves cereal, toast, juice and milk
every day except Wednesdays when she varies the menu slightly by adding
a cheese slice or a hot item. She charges 90 cents for breakfast and has
determined that her cost to produce a breakfast is 70-75 cents. When
asked about supervision, Dixie stated that food service indicates there
are no behavior problems as students are just waking up and are happy to
sit with friends or siblings.

There's also more than one way to serve breakfast.

-   Besides the traditional serving in the cafeteria, breakfast can be
    served in the classroom. This option (which takes approximately 10
    minutes) allows students to eat breakfast while the teacher takes
    attendance or collects homework. Students serve and clean up
    themselves.

-   ![](media/image1.png){width="0.25in"
    height="0.32013888888888886in"}Another option is breakfast after
    first period. This option would eliminate the "milk break" that is
    currently being utilized which is not reimbursed by USDA.

-   And last but not least, and particularly popular in high schools, is
    the Grab 'n Go breakfast. Bagged breakfasts can be placed in high
    traffic areas throughout school so students can pick them up and eat
    them between classes.

Your school can provide breakfast [without]{.underline} financially
burdening the school food service program. Schools can choose what they
charge for breakfast based on their costs; they usually charge less than
a dollar. USDA provides reimbursement for every breakfast served. Check
out the enclosed worksheet and completed example that can be used to
determine how serving breakfast will affect your food service operation.
Breakfast meals take little or no labor and can increase the
productivity of the food service staff.

For the health and well-being of your students, begin a School Breakfast
Program in your school. Students need access to a nutritious breakfast
[every]{.underline} day (not just "test day"). For assistance, contact
Linda Glaser of the Department of Public Instruction at (701) 328-2294.

Sincerely,

Enclosures

![](media/image1.png){width="0.25in" height="0.32013888888888886in"}

Breakfast Profit/Loss Worksheet

School:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Date: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Number of
Meals: \_\_\_\_\_\_\_\_\_\_\_\_\_\_

# 

# Expenses

**Actual Total Food Cost** \$
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**Total Labor Cost**
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**Total Supplies Cost**
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**Total Other Cost**
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**1) Total Meal Expense**
\$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

# Revenue

Paid Children \_\_\_\_\_\_\_\_\_\_ @ \$ \_\_\_\_\_\_\_ = \$
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Reduced Price \_\_\_\_\_\_\_\_\_\_ @ \$ \_\_\_\_\_\_\_ = \$
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Adult Meals \_\_\_\_\_\_\_\_\_\_ @ \$ \_\_\_\_\_\_\_ = \$
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Other food \_\_\_\_\_\_\_\_\_\_ @ \$ \_\_\_\_\_\_\_ = \$
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**2) Total Revenue** \$ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

# Reimbursement

Paid Children \_\_\_\_\_\_\_\_\_\_ @ \$ \_\_\_\_\_\_\_ = \$
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Reduced Price \_\_\_\_\_\_\_\_\_\_ @ \$ \_\_\_\_\_\_\_ = \$
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Free \_\_\_\_\_\_\_\_\_\_ @ \$ \_\_\_\_\_\_\_ = \$
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**3) Total Reimbursement** \$ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**Total Revenue (line2 + line 3)** \$
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**Less Total Expenses (line 1)** \$
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**Profit (+) or Loss (-)** \$
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

![](media/image1.png){width="0.25in" height="0.32013888888888886in"}

Low \# of F/RP Students

Breakfast Profit/Loss Worksheet

School: [Saleem Hue Penny Elementary
School]{.underline}\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Date: : [May 1^st^, 2003 \_]{.underline} Number of Meals:
\_\_\_\_[18]{.underline}\_\_\_\_\_\_\_\_

# 

# Expenses

**Actual Total Food Cost** \$
\_\_\_\_\_\_\_\_\_\_[11.88]{.underline}\_\_\_\_\_\_\_\_\_\_\_\_

**Total Labor Cost**
\_\_\_\_\_\_\_\_\_\_\_[4.23]{.underline}\_\_\_\_\_\_\_\_\_\_\_

**Total Supplies Cost**
[\_\_\_\_\_\_\_\_\_\_\_\_.72]{.underline}\_\_\_\_\_\_\_\_\_\_\_

**Total Other Cost**
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**1) Total Meal Expense**
\$\_\_\_\_\_\_\_\_\_\_**[16.83]{.underline}**\_\_\_\_\_\_\_\_\_\_\_

# Revenue

Paid Children \_\_\_\_[3]{.underline}\_\_\_\_\_\_ @ \$
[\_\_.85]{.underline}\_\_\_ = \$
\_\_\_\_\_[2.55]{.underline}\_\_\_\_\_\_\_

Reduced Price \_\_\_\_[1]{.underline}\_\_\_\_\_ @ \$
[\_\_.30]{.underline}\_\_\_ = \$
\_\_\_\_\_\_[.30]{.underline}\_\_\_\_\_\_\_

Adult Meals \_\_\_\_[2]{.underline}\_\_\_\_\_ @ \$
\_[1.15]{.underline}\_\_ = \$ \_\_\_\_\_[2.30]{.underline}\_\_\_\_\_\_\_

Other food \_\_\_\_\_\_\_\_\_\_ @ \$ \_\_\_\_\_\_\_ = \$
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**2) Total Revenue** \$
\_\_\_\_\_\_\_**[5.15]{.underline}**\_\_\_\_\_\_\_\_\_

# Reimbursement\*

Paid Children \_\_\_\_[3]{.underline}\_\_\_\_\_\_ @ \$
[\_\_.22]{.underline}\_\_ = \$
[\_\_\_\_\_\_.66]{.underline}\_\_\_\_\_\_\_

Reduced Price \_\_\_\_[1\_\_\_\_\_\_]{.underline} @ \$
[\_\_.87\_\_]{.underline} = \$
[\_\_\_\_\_\_.87\_\_\_\_\_\_\_]{.underline}

Free \_\_\_[12]{.underline}\_\_\_\_\_ @ \$ \_[1.17\_\_]{.underline} = \$
\_\_\_\_[14.04]{.underline}\_\_\_\_\_\_\_

**3) Total Reimbursement** \$
\_\_\_\_\_\_**[15.57]{.underline}**\_\_\_\_\_\_\_\_

**Total Revenue (line2 + line 3)** \$
\_\_\_\_\_\_\_\_\_**[20.72]{.underline}**\_\_\_\_\_\_\_\_\_

**Less Total Expenses (line 1)** \$
[**\_\_\_\_\_\_\_\_\_16.83**\_\_\_\_\_\_\_\_\_]{.underline}

**Profit (+) or Loss (-)** \$
\_\_\_\_\_\_\_\_**[\_+3.89\_\_\_\_\_\_\_\_\_]{.underline}**

![](media/image1.png){width="0.25in"
height="0.32013888888888886in"}\*Based on non-severe 2003 rates.

Medium \# of F/RP Students

Breakfast Profit/Loss Worksheet

School: [Saleem Hue Penny Elementary School]{.underline}

Date: [May 1^st^, 2003]{.underline} Number of Meals: [115 .]{.underline}

# 

# Expenses

**Actual Total Food Cost** \$
\_\_\_\_\_\_\_\_\_\_\_[75.90]{.underline}\_\_\_\_\_\_\_\_\_\_

**Total Labor Cost**
\_\_\_\_\_\_\_\_\_\_\_[27.00]{.underline}\_\_\_\_\_\_\_\_\_\_

**Total Supplies Cost**
\_\_\_\_\_\_\_\_\_\_\_\_[4.60]{.underline}\_\_\_\_\_\_\_\_\_\_

**Total Other Cost**
\_\_\_\_\_\_\_\_\_\_\_\_[0.00]{.underline}\_\_\_\_\_\_\_\_\_\_

**1) Total Meal Expense**
\_\_\_\_\_\_\_\_\_\_**[107.50]{.underline}**\_\_\_\_\_\_\_\_\_\_

# Revenue

Paid Children \_\_\_\_[25]{.underline}\_\_\_\_ @ \$
\_\_[.85]{.underline}\_\_\_ = \$ \_\_\_\_[21.25]{.underline}
\_\_\_\_\_\_

Reduced Price \_\_\_\_[10]{.underline}\_\_\_\_ @ \$
\_\_[.30]{.underline}\_\_\_ = \$ \_\_\_\_\_[3.00]{.underline} \_\_\_\_\_

Adult Meals \_\_\_\_\_[5]{.underline}\_\_\_\_\_ @ \$
\_[1.15]{.underline}\_\_ = \$ \_\_\_\_\_\_[5.75]{.underline} \_\_\_\_\_

Other food \_\_\_\_\_\_\_\_\_\_ @ \$ \_\_\_\_\_\_\_ = \$
\_\_\_\_\_\_[0.00]{.underline} \_\_\_\_\_

**2) Total Revenue** \$
\_\_\_\_\_\_\_\_\_\_\_\_**[30.00]{.underline}**\_\_\_\_\_\_\_

# Reimbursement\*

Paid Children \_\_\_\_[25]{.underline}\_\_\_\_ @ \$
\_\_[.22]{.underline}\_\_ = \$
\_\_\_\_\_\_[5.50]{.underline}\_\_\_\_\_\_

Reduced Price \_\_\_\_[10]{.underline}\_\_\_\_ @ \$
[\_\_.87]{.underline}\_\_ = \$
\_\_\_\_\_\_[8.70]{.underline}\_\_\_\_\_\_

Free \_\_\_\_[75]{.underline}\_\_\_\_ @ \$ \_[1.17]{.underline}\_\_ = \$
\_\_\_\_\_[87.75]{.underline}\_\_\_\_\_\_

**3) Total Reimbursement** \$
\_\_\_\_\_\_\_\_\_\_**[101.95]{.underline}**\_\_\_\_\_\_\_

**Total Revenue (line 2+ line 3)** \$
\_\_\_\_\_\_\_**[131.95]{.underline}**\_\_\_\_\_\_\_\_\_\_

**Less Total Expenses (line 1)** \$
\_\_\_\_\_\_\_**[107.50]{.underline}\_\_\_\_\_\_\_\_\_\_**

**Profit (+) or Loss (-)** \$
\_\_\_\_\_\_\_**[+24.45]{.underline}**\_\_\_\_\_\_\_\_\_\_

![](media/image1.png){width="0.25in"
height="0.32013888888888886in"}\*Based on non-severe 2003 rates.

High \# of F/RP Students

Breakfast Profit/Loss Worksheet

School: [Saleem Hue Penny Elementary
School]{.underline}\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Date: : [May 1^st^, 2003]{.underline} Number of
Meals:\_\_\_\_[300]{.underline}\_\_\_\_\_\_\_

# 

# Expenses

**Actual Total Food Cost** \$
\_\_\_\_\_\_\_\_\_\_\_[198.00]{.underline}\_\_\_\_\_\_\_\_\_

**Total Labor Cost**
[\_\_\_\_\_\_\_\_\_\_\_\_70.43]{.underline}\_\_\_\_\_\_\_\_\_

**Total Supplies Cost**
\_\_\_\_\_\_\_\_\_\_\_\_[12.00]{.underline}\_\_\_\_\_\_\_\_\_

**Total Other Cost**
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**1) Total Meal Expense**
\$\_\_\_\_\_\_\_\_\_\_\_[**280.43**\_\_\_\_\_\_\_\_\_\_]{.underline}

# Revenue

Paid Children \_\_\_[\_25]{.underline}\_\_\_\_ @ \$
[\_\_.85]{.underline}\_\_ = \$
\_\_\_[21.25]{.underline}\_\_\_\_\_\_\_\_\_\_\_

Reduced Price [\_\_\_\_75]{.underline}\_\_\_\_ @ \$
[\_\_.30]{.underline}\_\_ = \$
\_\_\_[22.50]{.underline}\_\_\_\_\_\_\_\_\_\_\_

Adult Meals [\_\_\_ 10\_]{.underline}\_\_\_ @ \$
\_\_[1.15]{.underline}\_ = \$ \_\_
[11.50]{.underline}\_\_\_\_\_\_\_\_\_\_\_

Other food \_\_\_\_\_\_\_\_\_\_ @ \$ \_\_\_\_\_\_\_ = \$
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**2) Total Revenue** \$
\_\_\_\_\_**[55.25]{.underline}**\_\_\_\_\_\_\_\_\_\_

# Reimbursement\*

Paid Children \_\_[\_ 25]{.underline}\_\_\_\_\_ @ \$
[\_\_.22]{.underline}\_\_ = \$ [\_\_\_
5.50]{.underline}\_\_\_\_\_\_\_\_\_\_\_

Reduced Price [\_\_\_ 75]{.underline}\_\_\_\_\_ @ \$
[\_\_.87]{.underline}\_\_ = \$
\_\_\_[65.25]{.underline}\_\_\_\_\_\_\_\_\_\_

Free \_\_[200\_\_\_\_\_\_]{.underline} @ \$ \_[1.17\_]{.underline}\_ =
\$ \_\_[234.00]{.underline}\_\_\_\_\_\_\_\_\_\_

**3) Total Reimbursement** \$ \_\_\_
**[304.75]{.underline}**\_\_\_\_\_\_\_\_\_

**Total Revenue (line2 + line 3)** \$
\_\_\_\_\_\_\_\_**[360.00\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}**

**Less Total Expenses (line 1)** \$
\_\_\_\_\_\_\_\_**[280.43]{.underline}**\_\_\_\_\_\_\_\_\_\_\_\_

**Profit (+) or Loss (-)** \$
**[\_\_\_\_\_\_\_\_+79.57]{.underline}\_\_\_\_\_\_\_\_\_\_\_\_**

![](media/image1.png){width="0.25in"
height="0.32013888888888886in"}\*Based on non-severe 2003 rates.