HHS 497 Health & Human Services Capstone Wk2-D1

BUDGET ALLOCATIONS AND CARING THEORY

Introduction

Welcome to Week Two! With the background information presented in Week One, this week you will be asked to assess budget allocations and identify a set of values of a caring society and caring science. Your reading and assignments will help you answer the question: What can the person in need expect from a caring society?

Below are some statistics about charitable giving statistics (nongovernment) for 2015. This can be a starting point to seeing the amount of funding by individuals, families, corporate and foundation giving that occurs in the United States. Below is a chart of individual and family giving from 1974 to 2014.

ndividual and Family Philanthropy

· The average annual household contribution is $2,974.1

· Americans gave $358.38 billion in 2014. This reflects a 7.1% increase from 2013.2

· Corporate giving in 2014 increased to $17.77 billion - a 13.7% increase from 2013.2

· Foundation giving in 2014 increased to $53.7 billion - an 8.2% increase from 2013.2 

· In 2014, the largest source of charitable giving came from individuals at $258.51 billion, or 72% of total giving; followed by foundations ($53.97 billion/15%), bequests ($28.13 billion/8%), and corporations ($17.77 billion/5%).2

· In 2014, the majority of charitable dollars went to religion (32%), education (15%), human services and grant making foundations (12%), and health (8%).2

· Arts, culture, and the humanities experienced the largest giving increase in 2014, receiving 9.2% more than the previous year.2

· Charitable giving accounted for 2.1% of gross domestic product in 2014.2

· Historically, charitable giving rises about one-third as fast as the stock market.3

· It is estimated that between $6.6 trillion and $27.4 trillion in charitable bequests will be made between 1998-2052.5

· It is estimated total charitable contributions will total between $21.2 to $55.4 trillion in between 1998-2052.5

· By the year 2055, some $41 trillion will change hands as Americans pass on their accumulated assets to the next generation.5

· 98.4% of high net worth households give to charity.6

· 63% of high net worth donors cite “giving back to the community” as a chief motivation for giving.6

· Last year, the greatest percentage of high net worth households gave to educational (85%) and basic needs (81%) organizations, followed by 70% to the arts, 67% to health related organizations, and 67% to religious organizations.6

· In 2013, 100 of the largest charities reported receiving 13% more in online donations, and 25 of these charities collected more than $10 million each in 2013 from online gifts.7

Author Unknown (2015)  Charitable Giving Statistics.  Charitable giving statistics.  National Philanthropic Trust. Retrieved Nov. 10 2015 from http://www.nptrust.org/philanthropic-resources/charitable-giving-statistics/ (Links to an external site.)Links to an external site. Given that there are some resources for assistance there are various steps we may want to take to form an organization to assist others. After reviewing our concerns and researching effective approaches to addressing a social need often we decide to participate in supporting an organization or even starting our own to address that need. Realistically there are certain steps that have given many organizations direction as they begin to form their organization. This video and the full video can give you a beginning idea of what may be necessary.

https://www.youtube.com/watch?v=HF-mg58FAQg (Links to an external site.)Links to an external site.

De Lisa Bonaparte, D.L. (2013, Nov.25) How to start your own nonprofit. Patricia's Rock in Orlando, FL    Retrieved No. 11, 2015 from https://www.youtube.com/watch?v=HF-mg58FAQg (Links to an external site.)Links to an external site.

During the process of developing a nonprofit it is necessary to consider how to form a budget for that organization. The below video and documents that are a good start to understanding that process. A sample of the beginnings of such a budget is also included. Video: Palanco, H. & Summers, J. (2015 March 9) 5 Step guide to budget development - Resources for nonprofit financial management. Wallace Foundation. Retrieved from https://youtu.be/edC7v81Fmj8 (Links to an external site.)Links to an external site. Below are various phases of the preparation of a budget for a nonprofit organization. More details can be found at http://www.vscpa.com/Content/Files/vscpa/Documents/2011/Budgeting.pdf (Links to an external site.)Links to an external site. :

· Selecting the budget committee 

· The task of the budget committee 

· Setting budget priorities and realities — revenues

· Setting budget priorities and realities — expenses and costs 

· When to prepare the budget  ( a timeline)

·  A budget for cash flow

·  A budget for capital expenditures — bought or received

·  Restricted grants

·  Changes to the budget

Goodworks, Inc. Comparative Income Statement with Budget 2011 noting projected expense, amount budgeted for the item, and any variance between the first two:

· Actual Budget Variance Income Contributions 25,000 27,500 (2,500)

· Grants (unrestricted) 6,000 6,000 0

·  Sales 4,325 4,000 325

· Total income 35,325 37,500 (2,175)

· Expenses Staff 10,000 12,000 (2,000)

· Office expense 1,120 1,000 120

·  Cost of goods sold (COGS) 1,000 1,000 0

· Telephone 5,665 6,000 (335)

· Counseling 12,000 12,000 0

· Bus tickets 4,960 5,000 (40)

· Misc. support 510 500 10 Total expenses 35,255 37,500 (2,245) Excess 70 0 (70)

Author Unknown (2011) Budgeting: A Guide for Small Nonprofit Organizations. Virginia Society of Certified Public Accountants. Retrieved 11-1- 2015 from http://www.vscpa.com/Content/Files/vscpa/Documents/2011/Budgeting.pdf (Links to an external site.)Links to an external site. Many of our students acknowledge that they have a interest in forming their own agencies to address their community needs. Hopefully this guidance can be a resource for that goal. We are also looking at the notion of caring in human services looking at the Watson model. We are continuing to explore the question of caring. Why care for those in need? There is a whole range of writers who are trying to solve this important question. It seems to have its roots in Western culture through strong religious beliefs in the Judeo-Christian traditions. While we have all read about the Elizabethan Poor Laws of England beginning in the middle 14th century most charity towards the poor and disabled was handled by the local parish. The shift toward a state run charity in the poor laws struck many middle and upper class as state paternalism. Isn’t this sort of the debate we are having right now over government budgets? So the question remains are we or should we be charitable to those in need or does that lead to a paternalizing state ignoring the need for people to make their own way? In Dr. Watson’s approach she identifies the following components of caring.

· Curative Factors: Spiritual, emotional, and human care-giving factors that are added to, and meshed with, clinical care factors.

· A transpersonal Caring Relationship: The nurse and patient mutually search for meaning and wholeness.

· Caring Moments: Uninterrupted time spent with a patient to make a human-to-human connection.

Adopting Watson’s approach to caring the role of a human service professional can be summarized.

· Establish a caring relationship with patients. 

· Show unconditional acceptance. 

· Use a holistic treatment approach—one that includes treating the mind, soul, and spirit as well as the body). 

· Spend uninterrupted time with patients – something Watson calls “caring moments.” 

· Promote health through knowledge and intervention

More information about Watson’s approach can be found at http://nursing-theory.org/theories-and-models/watson-philosophy-and-science-of-caring.php (Links to an external site.)Links to an external site. But is our impulse to assist or our concern for those who are vulnerable only rooted in our religious beliefs. Are they also rooted in our moral reasoning also? You may recall your Kohlberg stages of moral reasoning?

Lawrence Kohlberg (1962)

n Kohlberg’s conventional stages or moral reasoning we act out of a sense of guild or duty. Later in his post conventional stage he notes that we move onto personal standards and agreed upon rights. Here is a charted review of his concepts to refresh your mind:

Kohlberg, Lawrence (1971). From Is to Ought: How to Commit the Naturalistic Fallacy and Get  Away with It in the Study of Moral Development. New York: Academic Press. Later one of his students Carol Gilligan in a writing group of women and in her personal research noted a new moral system calling it “Stages of Ethical Care.” She believed we began with an innate sense of selfishness linked to survival. I might link it to the necessary early phases of child narcissism. With their limited and developing cognitive abilities children can have little other perspective than “it is all about them.” It is when an individual gets stuck there until adulthood that we have troubles. Gilligan believed that we moved from selfishness to a sense of responsibility towards others. I would note that authors like Heinz Kohut thought that through a caring parental relationship in which one receives empathy the child experiences and internalizes empathy to the point that they can give empathy to others. Gilligan believes we then move from responsibility to self-sacrifice. We then move from self-sacrifice to a state of goodness and at that point we become our “true selves” It by caring for others that we become our true selves. So she proposes that we move developmentally into a true and caring individual who must act in a caring matter. She shifts the thinking from moral standards to moral actions. What do you think? What motivates you and what do think should motivate others to care for those among us that are vulnerable? Is moral spiritual other motivations or all of these acting at once? By the way here is a link where you can take a quiz to see how caring you actually are: http://powersugoi.net/quiz/caring.php (Links to an external site.)Links to an external site. This film is a good review of the psychological theories of Tong, Gilligan and Kohlberg. This Core Concept video focuses on Rosemarie Tong's essay "Carol Gilligan's Ethics of Care", and discuses Gilligan's criticisms of Lawrence Kohlberg's six levels of moral development, as well as Gilligan's proposal for an alternative model. Sadler, G. (Nov. 18, 2013) Producer and lecturer from the concept series

https://youtu.be/pMSTjiT35Bo

Gilligan’s of theory is divided into three stages of moral development beginning from " selfish , to social or conventional morality , and finally to post conventional or principled morality . " Women must learn to deal to their own interests and to the interests of others . She thinks that women hesitate to judge because they see the complexities of relationships.

Pre Conventional

-Person only cares for themselves in order to ensure survival

-This is how everyone is as children

In this transitional phase, the person 's attitude is considered selfish, and the person sees the connection between themselves and others.

Conventional

-Responsibility

-More care shown for other people.

-Gilligan says this is shown in the role of Mother & Wife

-Situation sometimes carries on to ignoring needs of self.

In this transitional phase, tensions between responsibility of caring for others and caring for self are faced.

Post Conventional

-Acceptance of the principle of care for self and others is shown.

-Some people never reach this level.

Here is a Photo of Gilligan!

Gilligan, Carol (1982). "In a Different Voice: Women's Conceptions of Self and Morality (Links to an external site.)Links to an external site. ". Harvard Educational Review 47 (4). And this will link you to the brief summary seen above. Rachel,  Yusuaf and Kara (2015). Carol Gilligan: Theories of life stages and human development.  (Links to an external site.)Links to an external site. Retrieved from Tripod at http://humangrowth.tripod.com/id2.html And she picked up ideas from this authors' book, Kohut, Heinz (1977) The Restoration of the Self International Universities Press, New York