BENEFITS + PAY-RELATED INFORMATION

TABLE OF CONTENTS

• COA 401(k) Retirement Plan
• Health, Supplemental Benefits
• COA Vacation, Sick, Holiday Pay and Plus Policy (COAVSHP+)
• COAVSHP+ General Information and Eligibility
• Vacation
• Sick Leave
• Holidays
• School Closure
• Bereavement
• Jury and Witness Duty
• Voting
• Childcare Benefits
• Overtime
• Pay Frequency
• Timecards
• Timekeeping

In addition to good working conditions and competitive pay, it is Children of America’s policy to provide a combination of supplemental benefits to all eligible employees. In keeping with this goal, each benefit program has been carefully devised. These programs include time-off benefits, such as vacations, sick, holidays, and insurance and other plan benefits. We are constantly studying and evaluating our benefits programs and policies to better meet present and future requirements. These policies have been developed over the years and continue to be refined to keep up with changing times and needs. If you have questions regarding benefits, please speak with your manager or contact Payroll or Human Resources.

COA 401(k) Retirement Plan

You can participate in Children of America’s retirement plan upon completion of your 90th day of employment. You may make contributions to either a traditional or Roth 401(k) retirement account. Contributing to a retirement plan like those offered by COA can help you plan for a strong financial future while offering tax advantages and potentially increasing take home pay. We encourage all our employees to learn more about how a traditional or Roth 401(k) can benefit you. To learn more or enroll today, please contact Payroll Manager or Human Resources.

Health, Supplemental Benefits

Children of America offers eligible employees health and supplemental benefits that include medical, dental, vision insurance, long- and short-term disability (LTD/STD), accident and other optional benefits through our partners. You may be responsible for all or a part of these insurance premiums. For the purposes of determining eligibility for Health, Supplemental Benefits, you will be classified as follows:

• Exempt – Assistant Director, Director, Maintenance, Regional Managers and defined Corporate Personnel
• Non-Exempt – Associate Admins, Teachers, Bus Drivers, Cooks or other school-level hourly associates and defined Corporate Personnel

Not all job titles are listed. If you are unsure which classification applies to your job title, please ask a member of Payroll or Human Resources.

Exempt Employees

Non-Exempt Employees

COA Vacation, Sick, Holiday Pay and Plus Policy (COAVSHP+)

To create a culture that values your work-life balance and well-being, COA offers various paid time-off policies under our consolidated Vacation, Sick, Holiday Pay and Plus Policy (COAVSHP+). COAVSHP+ specifically includes Vacation, Sick, Holiday Pay and “Plus” benefits, which include paid school closures, bereavement and jury duty.

COAVSHP+ General Information and Eligibility

For the purposes of determining COAVSHP+ benefits and eligibility, you are classified as follows:

• Exempt – Assistant Director, Director, Maintenance, Regional Managers and defined Corporate Personnel
• Non-Exempt – Associate Admins, Teachers, Bus Drivers, Cooks, or other school-level hourly associates and defined Corporate Personnel

Not all job titles are listed. If you are unsure as to which classification applies to your job title, please ask a member of Payroll or Human Resources.

Exempt Employees

Vacation

Children of America appreciates how hard our employees work and recognizes the importance of providing time for rest and relaxation. That’s why we encourage you to rest and take time off to unwind. Time off under this policy includes extended time off, such as for a vacation, and incidental time to handle personal affairs.

Exempt Employees

If you are an exempt employee, you earn vacation days based on the length of your employment and are awarded days based on your anniversary date or calendar year.

You can begin using vacation days earned after the completion of your 90th day of employment.

If you are paid biweekly, you must take vacation time between your anniversary dates to avoid loss of time. Vacation time cannot be carried over.

If you are paid semimonthly, you must take vacation time within the calendar year to avoid loss of time. Vacation time cannot be carried over.

All vacation time must be approved and is at your supervisor’s discretion based on factors such as vacation time earned, availability, seniority and business demands/needs as determined by management. Unless otherwise required by law, you may use vacation in half- or whole-day increments.

At the beginning of the school year and during certain company events, it is crucial to have management present, leading our teams to create the atmosphere and brand that encourages parents and perspective employees to join Children of America. Vacation requests will not be accepted during the following times, including but not limited to, the first two weeks of the new school year, Professional Development Days, first week of summer camp and annual leadership summit(s). You are not allowed to use more than 40 hours of consecutive vacation time without approval from upper management (e.g., Vice President or C-Suite Executive).

CT, DE, FL, IN, MD, NJ, NY, NC, OH, PA, TX, VA and WI: Upon termination of employment, for any reason, whether involuntary or voluntary, you will forfeit all unused vacation time.

IL and MA: Upon termination of employment, for any reason, whether involuntary or voluntary you will be paid all unused vacation time.

Non-Exempt Employees

If you are classified non-exempt, you accrue vacation time from your first hours worked at a defined rate based on your anniversary date or calendar year.

Vacation Time Accruals

If you are classified non-exempt, you cannot accrue more hours than your annual accrual limit based on your anniversary date or calendar year.

As a non-exempt employee, you may carry over unused vacation from one anniversary year to the next, up to a maximum of 1.5 your annual maximum (“Total Maximum Accrual”). Once you have accrued the maximum balance you will stop accruing additional vacation time until you use some or all the hours already accrued.

Use of accrued vacation time is subject to prior approval, except when used to supplement hours for any closures, unpaid holidays or lost time in which case, supplemental hours cannot be in excess of your regular time worked for any given pay period up to 80 hours. You may use vacation in hourly increments.

You must submit a vacation request form to your direct supervisor at least two weeks in advance for all vacation days being requested.

• Upon receipt of request, your supervisor will verify you have earned vacation hours for the requested time off.
• Upon receipt of the verification, your supervisor will contact his or her manager to make sure there are no upcoming events that would affect your ability to take time off.
• Your supervisor will return a copy of the request form to you with either the appropriate sign-offs or a notation that the time cannot be taken. A copy of the vacation request is filed in your personnel file.
• If you have no earned vacation time, you will not be eligible for approved time off. If you have special circumstances, the request for time off must be approved by Vice President level or higher.
• You should not consider your vacation time approved until you receive the approved request back. You should avoid financial commitments, such as the purchase of airline tickets, prior to receiving vacation approval.
• An exception to any carry-over limitation may be made when an unexpectedly heavy workload prevents you from taking vacation time during the allotted time frame. A Vice President level or higher must give written approval to any exception to a carry-over limitation.
• You are not allowed to use more than 40 hours of consecutive vacation time without approval from upper management (e.g., Executive Director, Vice President or C-Suite Executive).

In CT, DE, FL, IN, MD, NJ, NY, NC, OH, PA, TX, VA and WI: Upon termination of employment, for any reason, whether involuntary or voluntary, you will forfeit all unused vacation time.

In IL and MA: Upon termination of employment, for any reason, whether involuntary or voluntary, you will be paid all unused vacation time.

Sick Leave

Children of America recognizes that an inability to work because of illness or injury may cause an economic hardship. For these reasons, COA provides sick leave pay to eligible employees. Please remember that regular, reliable attendance and timeliness is expected.

Employees who commit fraud or abuse by engaging in an activity that is not consistent with allowable purposes for sick time may be subject to disciplinary action.

Employees who exhibit a clear pattern of taking leave on days just before or after a weekend, vacation or holiday, may be disciplined for misuse of earned sick time, unless a verification of authorized use is provided.

Where allowed by law, we may request documentation supporting your need for leave. Any documentation provided in connection with leave will be kept confidential to the extent required by law.

We will not retaliate or discriminate against you when you request or use sick leave for lawful purposes. Likewise, we will not retaliate or discriminate against you for exercising your rights under federal, state or local laws.

This policy will be interpreted and enforced consistent with applicable law. To the extent there is or appears to be any conflict between this policy and applicable law, COA will follow applicable law.

Exempt Employees

If you are classified exempt, you earn sick days based on your length of employment date and are awarded days based on your anniversary date or calendar year.

As an exempt employee, you can begin using sick days earned after the completion of your 90th day of employment.

If you are paid biweekly, you must use sick time between your anniversary dates to avoid loss of time. Unless otherwise required by law, sick time cannot be carried over.

If you are paid semimonthly, you must take sick time within the calendar year to avoid loss of time. Unless otherwise required by law, sick time cannot be carried over.

You may use sick time in half- or whole-day increments, unless otherwise required by law.

Sick Days Earned for Exempt Biweekly Paid Employees

Non-Exempt Employees

If you are classified non-exempt, you accrue sick time from your first hours worked at a defined rate based on your anniversary date or calendar year unless state-specific paid sick laws require otherwise.

Sick Time Accruals

*All Other States: CT, DE, FL, IN, NC, OH, PA (excluding Phila), TX, VA, WI

** COA Policy exceeds State requirements.

As a non-exempt employee, you cannot accrue more hours than your annual accrual limit unless state-specific paid sick laws require otherwise.

Unless required by state law, you may carry over any unused sick time; however, you may not accrue more than your annual accrual limit (i.e., 40 hours). Once you have accrued that maximum balance you will stop accruing additional sick time until you use some or all the hours already accrued.

Use of accrued sick time is subject to covered uses, except when used to supplement hours for any closures, unpaid holidays or lost time in which case, supplemental hours cannot be in excess of your regular time worked for any given pay period up to 80 hours. You may use your sick time in hourly increments.

If you are eligible, you can use sick time for any of the following purposes:

• To care for your child, spouse, parent or parent of your spouse, who is suffering from a physical or mental illness, injury or medical condition that requires home care, professional medical diagnosis or care, or preventive medical care
• To care for your own physical or mental illness, injury or medical condition that requires home care, professional medical diagnosis or care, or preventive medical care
• To attend a routine medical appointment or a routine medical appointment for your child, spouse, parent or parent of your spouse
• To address the psychological, physical or legal effects of domestic violence
• To travel to and from an appointment, a pharmacy or other location related to the purpose for which the time off was taken
• COA closures, unpaid holidays or other lost time
• Any other reason allowed by law

When you want to use your sick time, please fill out the Employee Verification Sick Form to ensure your use of sick time is consistent with allowable purposes.

The form can be found: O:/Operations All/3 Operations/1 - Forms Alphabetically

In CT, DE, FL, IL, IN, MA, MD, NJ, NY, NC, OH, PA, TX, VA and WI: Upon termination of employment, for whatever reason, whether involuntary or voluntary, and unless otherwise required by law, you will forfeit all unused sick time. COA does not pay for unused sick time at the end of employment, unless otherwise required by law.

State-Specific Supplements

If you work in Illinois, Maryland, Massachusetts, New Jersey or New York, please read the following sick law policy that applies to your state. These state law policies and applicable law supersede any other COA sick policy.

Illinois Sick Law Policy

Illinois Paid Leave for All Workers ACT (PLAWA)

The PLAWA requires all Illinois employers to provide covered employees with paid sick leave and is available to be used for various purposes. PLAWA covers both full-time and part-time employees. Employees will accrue one hour of paid sick leave for every 40 hours worked, up to a maximum of 40 hours per benefit year, with a maximum carryover of 40 hours. You can begin using accrued sick time after completing 90 days of service.

Maryland Sick Law Policy

Maryland’s Healthy Working Families Act requires employers to provide sick leave time to you for Illness or other specified personal obligations. If covered, you are entitled to one hour of paid sick leave for every 30 hours worked, up to a maximum of 40 hours of leave accrued per year, with a maximum carryover of 40 hours. Unused sick leave may be carried over to the following year. Employers may cap total leave accrual at a maximum of 64 hours. Up to 64 hours of leave may be used in a single year. You can begin using accrued sick time after completing 106 days of service.

Sick leave days are to be used for legitimate illness or injury, to seek necessary medical treatment or wellness care or for care of your family’s sick children; they are not for extra vacation or unauthorized absences. If you have an unexpected need to be absent from work, please notify your supervisor prior to the beginning of each scheduled workday so that a replacement can be found.

If COA determines you have misused or abused sick leave, you may be subject to disciplinary action up to and including discharge. A physician’s certificate to return to work may be required by management if you are absent for two or more consecutive days at any time.

If you believe we have violated this policy, contact Human Resources.

Massachusetts Sick Law Policy

Under state law, all Massachusetts employers must allow their employees to accrue and use sick leave. You are entitled to one hour of paid sick leave for every 30 hours worked up to a maximum of 40 hours, with a maximum carryover of 40 hours. You can begin using accrued sick time after 90 days of service.

Massachusetts State Sick Law permits COA to require you to personally verify in writing that you have used sick time for an allowable purpose, but you will not be required to explain the nature of the illness or the details of domestic violence. (See list of reasons that are permissible under Massachusetts State Sick Law, i.e., the same as COA policy above.)

If you need to be absent, late or leave work early (for purposes that are permissible under the earned sck time law), you must give advance notice to your supervisor, except in an emergency.

Notice should be provided through a notification system established by the individual school in a manner that you customarily use to communicate with your employer for absences or requesting leave.

If the absence is foreseeable (for example, if you know you will be absent to attend a previously scheduled appointment), you must provide up to seven days’ advance notice.

If the absence is not foreseeable, you must provide notice to your supervisor at least two hours before the start of your shift. If two hours’ notice is not reasonable due to an accident or sudden illness, notice must be provided as soon as practicable.

If you are going to be absent on multiple days, you or a surrogate (e.g., spouse, adult family member or other responsible party) must provide notice of the expected duration of the leave or, if unknown, provide notice of continuing absence daily, unless the circumstances make such notice unreasonable.

Permissible under Massachusetts State Sick Law, COA will generally require you to submit a doctor’s note or other documentation to support the use of sick time if the absence:

• Exceeds 24 consecutively scheduled work hours or three consecutive days on which you are scheduled to work
• Occurs within two weeks prior to your final scheduled day of work (except in the case of temporary employees)
• Occurs after four unforeseeable and undocumented absences within a three-month period

New Jersey Sick Law Policy

If you are eligible, the New Jersey Paid Sick Leave Act requires COA to provide you with paid sick leave for a number of uses regardless of your employment status. You are entitled to one hour of paid sick leave for every 30 hours worked up to a maximum of 40 hours, with a maximum carryover of 40 hours. You are eligible to begin using accrued your sick time after 120 days of service.

If you believe that COA has violated this policy, contact Human Resources.

New York City Sick Law Policy

In New York City, the Earned Sick and Safe Time Act requires New York City employers with 100 or more employees to provide up to 56 hours of paid sick time per year to eligible employees. You are eligible if you are employed within NYC for more than 80 hours in a calendar year and perform work on a full-time, part-time, temporary or seasonal basis. If you are covered, you are entitled to one hour of paid sick leave for every 30 hours worked, up to a maximum of 56 hours per year, with a maximum carryover of 56 hours. You can start using your accrued sick time immediately.

Holidays

At Children of America, we understand the importance of time off and the role it plays in the overall well-being of our employees. That’s why we take a thoughtful and strategic approach when choosing our holiday schedule. We carefully consider the needs of our team, as well as the impact on our business operations and on the communities and families we serve. Our goal is to strike a balance that allows you to take the time you need to recharge and spend quality time with your loved ones, while also ensuring that we are able to meet the needs of our customers and communities and continue to drive business success.

Our standard policy is to observe Friday as a holiday when a holiday falls on Saturday, and Monday when the holiday falls on Sunday. Exceptions may occur and will be announced in advance. If staffing needs are met, eligible employees may take unpaid time off for religious observances not included in the holiday schedule below. Request for approval from management must be made two weeks in advance of the requested day off.

COA observes the following holidays:

• New Year’s Day
• Independence Day
• Thanksgiving Day
• Memorial Day
• Labor Day
• Christmas Day
• Martin Luther King Day (Management Only)
• Day after Thanksgiving (Management Only)

Exempt Employees

If you are an exempt employee, you will be paid holidays immediately without a waiting period.

Non-Exempt Employees

If you are a non-exempt employee who works an average of at least 32 hours or more per week and have completed your 90th day of employment, you will receive holiday pay for designated eligible holidays. To be eligible to receive holiday pay, you must have worked or been available for work on both the day before and the day after the holiday, unless excused by your manager or your time off was pre-approved time off.

School Closure

Decisions to close a school are made by following the state and local restrictions in your area as well as in response to any other emergency that prohibits the safe operation of the school. In the event your school is closed or closing early, an emergency message will be sent from your management team.

Exempt Employees

If you are an exempt employee, you will be paid for school closures immediately without a waiting period.

Non-Exempt Employees

If you are a non-exempt employee who works an average of at least 32 hours or more per week and have completed your 90th day of employment, you will be paid for up to two consecutive school closures. Partial day closures do not apply.

Bereavement

Children of America understands that the death of a family member is a time when you wish to be with your family. If you lose an immediate family member — and are eligible — you will be allowed paid time off for up to three days to assist in tending to obligations and commitments. To be eligible for this benefit, whether you are exempt or non-exempt, you must meet the qualifications as stated below.

Paid leave days can only be taken on regularly scheduled, consecutive workdays following the death of an immediate family member. You must inform your supervisor prior to commencing bereavement leave. This request must state the requested days off and the anticipated return date. In administering this policy, COA may require reasonable verification of events.

Immediate family members consist of the following relatives of either you or your spouse:

• Spouse and/or domestic/civil union partner
• Child(ren), including stepchild(ren)
• Parents, including stepparents
• Siblings, including stepsiblings
• Grandchildren
• Grandparents

In certain circumstances, COA reserves the right to make exceptions on a case-by-case basis.

Exempt Employees

If you are classified as exempt and have completed your 90th day of employment, you will be paid for up to three regular workdays due to the death of an immediate family.

Non-Exempt Employees

If you are classified non-exempt and work an average of at least 32 hours or more per week and have completed your 90th day of employment, you will be paid for up to three regular workdays due to the death of immediate family, unless otherwise required by state law.

Jury and Witness Duty

Children of America recognizes your obligation to serve on state and federal juries. When receiving a jury summons or subpoena, inform management so that proper coverage can be scheduled. Return to work from jury duty is expected, when reasonable, during regularly scheduled business hours or if you are released earlier than anticipated. You must present the employer’s copy of a Record of Performance of Trial Juror Service as proof of service. This policy does not cover you if you are charged with a crime and required to attend a judicial proceeding.

Exempt Employees

As an exempt employee, you will also be paid for up to three regular workdays for jury or witness duty leave, unless required otherwise by state law.

Non-Exempt Employees

If you are a non-exempt employee who has worked an average of at least 32 hours or more a week and completed your 90th day of employment, you will be paid for up to three regular workdays for jury or witness duty leave, unless required otherwise by state law.

(In Massachusetts and New York, whether you are full-time, part-time, temporary or casual, you must be compensated for work hours missed the first three days or part thereof of jury service.)

Voting

COA encourages you to fulfill all civic responsibilities and to vote in all official public elections. Generally, your working hours provide ample time to cast a vote before or after work. However, if there is insufficient time to vote due to overtime work, etc., please discuss the matter with management. COA complies with all applicable voting time laws of the states and municipalities in which its facilities and offices are located.

Childcare Benefits

All employees who work at Children of America are offered a discounted price on childcare for children attending our schools. These employee discount/benefits are for biological or adopted children only. All other relatives such as grandchildren, nephews and nieces are not eligible.

Should you voluntarily resign, your notice of resignation can serve as a two-weeks’ notice of withdrawal for your child(ren). If you are involuntarily terminated, no two-weeks’ notice of withdrawal is required to withdraw your child(ren).

Employee discounts may be subject to additional restrictions based on management discretion, including but not limited to availability, child attendance outside of employee schedules and limiting the number of employee spots available.

Employee Discounts/Benefits Vary by State and Position Held

CT, MA, NY (Excluding New York City)

1. Teachers and Associate Admin – 50 percent off tuition, 50 percent off fuel surcharge, free upcharge and free registration for each child not to exceed:
   1. Child 1 - $250 per pay period per child
   2. Child 2 (+) - $150 per pay period per child
2. Management – Free childcare first child, 50 percent off tuition for additional children, 50 percent off fuel surcharge, free upcharge, free registration for each additional child not to exceed:
   1. Child 2 - $250 per pay period per child in all other states
   2. Child 3(+) - $150 per pay period per child in all other states

New York City Schools:

1 - Teachers and Associate Admin – 50 percent off tuition, 50 percent off fuel surcharge, free registration for each child (New York City)

1. Continuously employed for one year or more will receive childcare services free of charge for the oldest child and 50 percent discount for any additional children not to exceed:
   1. Child 1 - $250 per pay period per child
   2. Child 2(+) - $150 per pay period per child

2 - Management – Free childcare first child, 50 percent off tuition for additional children, 50 percent off fuel surcharge, free registration for each additional child not to exceed:

1. Child 2 - $250 per pay period per child in all other states
2. Child 3(+) - $150 per pay period per child in all other states

All Other States:

1. Teachers and Associate Admin – 50 percent off tuition, 50 percent off fuel surcharge, free upcharge and free registration for each child not to exceed:
   1. Child 1 - $200 per pay period per child
   2. Child 2 (+) - $125 per pay period per child
2. Management – Free childcare first child, 50 percent off tuition for additional children, 50 percent off fuel surcharge, free upcharge, free registration for each additional child not to exceed:
   1. Child 2 - $200 per pay period per child in all other states
   2. Child 3(+) - $120 per pay period per child in all other states

Overtime

Like most successful companies, we experience periods of extremely high activity. During these busy periods, additional work is required from all of us. Managers are responsible for monitoring business activity and requesting overtime work if it is necessary. All efforts will be made to provide you with adequate advance notice in such situations. If you are a non-exempt employee who has to work overtime, you will be compensated at the rate of one and one-half times your normal hourly wage for all time worked in excess of 40 hours each week, unless otherwise required by law.

You may work overtime only with prior management authorization. Consecutive incidents of unauthorized overtime can lead to discipline, up to and including termination of employment. Unworked pay received for hours such as holidays, sick time, vacations, etc., are not considered time worked for purposes of computing overtime.

Pay Frequency

For the purposes of determining pay frequency, employees are categorized into two groups:

• Corporate personnel paid out of Florida are paid semi-monthly on the 15th and the last day of the month.
• Field personnel paid out of a school or home school are paid biweekly.

Payroll stubs itemize deductions made from gross earnings. By law, COA is required to make deductions for Social Security, federal income tax and any other appropriate taxes. These required deductions also may include any court-ordered garnishments. Payroll stubs also will differentiate between regular pay received and overtime pay received. If there is an error in your pay, bring the matter to the attention of your manager immediately so we can resolve the matter quickly and amicably.

You are expected to sign up for direct deposit or apply for a company cash card. Children of America does not permit advances on paychecks against accrued paid time off or loans.

Changes to your direct deposit can only be made by you online. Paychecks will not be given to anyone except you unless you request that they be mailed or authorize in writing another person to accept the check.

Timecards

You are responsible for following the schedule to ensure your times in and out each day are correct. If you work eight hours a day, you receive an hour break. If you are an hourly employee working six to seven hours a day, you will receive a half-hour break. You must leave the classrooms for these breaks. Be sure to check the accuracy of the time reported each day.

Before payroll is processed for all hourly staff, a timecard must be presented to each hourly employee who signs off on the accuracy of the times reported for the two-week pay period. Signing the card confirms you agree with the hours reported. If there is any question as to its accuracy, please speak with your supervisor or call the payroll manager.

Timekeeping

Procare (the touch screen pad at the front door) is NOT a time clock; it is merely the method to gain secure entry into our buildings or offices. The timekeeping system used by COA is based on the work schedule created by the school director or management at the Home Office. For the most part, assigned hours are not altered. Exceptions to this may be when there are parent scheduling changes, widespread illness or projects that need completion.

For example, if you are an hourly employee who is scheduled to work six hours on a workday with a half-hour meal period, unless you are asked to leave early or stay later, you will be paid for five and a half hours. You must take a full half-hour or one-hour unpaid break (as scheduled) unless requested otherwise. To ensure your break is not interrupted, you must remain out of the classrooms during that time.

If you are a member of the home office staff, you are allowed a 45-minute lunch break.

COA bases its scheduling on customer’s needs so hourly employees are not guaranteed 40 hours of work per week.

If you are asked to stay longer, you will be paid for the time worked. Unless a supervisor specifically authorizes it, you should not begin work early or remain in the center after your scheduled shift. To help ensure accurate record keeping and that the appropriate pay is given, you must receive approval from the Director or Assistant Director to work before the beginning of the scheduled shift or later than the end of the scheduled shift or to come back early from a break. It is a violation of COA policies to work without this approval.

If you are an hourly employee, you will be asked at the end of each pay period to sign a document to ensure you are in agreement with the time worked. COA appreciates you and wants to ensure you are paid for all the time you work. Any questions about this policy should be addressed to your direct supervisor, payroll manager or AlphaStaff at 888-335-9545.