valueflows

caresharetimebank.md (8735B)

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 ##Background
 The [Care and Share Time Bank (CSTB)](https://www.hourworld.org/bank/?hw=1057) in Columbus, Ohio, USA utilizes the [Time and Talents (TnT)](http://hourworld.org/_TimeAndTalents.htm) timebanking platform offered by [hOurworld](http://hourworld.org/index.htm) for all time exchanges between its members.
 
 CSTB formed in 2010 and currently has 276 members.  Currently, CSTB is NOT registered with the Internal Revenue Service (IRS) as a charitable, tax-exempt organization.  Instead, CSTB is sponsored as non-profit organization without religious affiliation by the First Unitarian Universalist Church in Columbus, Ohio which does have a 501(c)(3) status granted by the IRS.  CSTB members envision acquiring an independent tax-exempt status separate from the church, but that process has not started.
 
 CSTB exchanges are between members for 1) _personal_; 2) _administrative_; and, 3) _business_ services across a wide range of [categories](https://github.com/stevebosserman/valueflows/blob/master/use-cases/CSTB%20Service%20Categories%20and%20Services-09Apr2016.pdf).  
 
 Regardless of the type of service, all exchanges result from the match between an **_offer_** made by a member who has capacity and capability to deliver a service and a **_request_** made by a member who needs a particular service.  An exchange is considered successfully completed when the request is fulfilled to the satisfaction of the one making the request and the agreed-to time allocation for delivering on it has been credited to the one making the offer. 
 
 Each timebank member has an individual account on the TnT platform which tracks the hours credited for having fulfilled requests and hours debited in exchange for having requests fulfilled.  
 
 In addition to tracking exchanges and account balances, the TnT platform, which is accessible through a browser or as [smart phone app](https://hourworld.org/_MobileAPI.htm) for Android or iOS, displays member profiles and contact information (information in fields may be public or private at the discretion of each member) as well as offers and requests posted by members.
 
 Each exchange has three steps:
 
 1. Arrangement for the exchange: when, where, who will provide what (for instance, if materials or tools need to be acquired / procured to do the work, agreement will be made on payment of money, not time credits, for them).
 2. Execution of the exchange: whatever was requested is completed per the terms of the arrangement agreed-to in the previous step.
 3. Transfer of credit to the account of the one delivering the requested service with any comments, compliments, or complaints about the delivery.
 
 Regardless of the exchange, an hour any member spends delivering a service has the same value as an hour spent by any other member delivering any type of service.  The constant value for time regardless of service delivered or who delivers it plus the notion that timebank hours cannot be used as a currency to make market purchases or settle debts are key in IRS rulings exempting timebank exchanges from tax liabilities.  Members of the Dane County TimeBank (DCTB) in Wisconsin have compiled an excellent [FAQ page](http://danecountytimebank.org/faq) on their website which addresses these questions about the IRS rulings.  
 
 Of note, the DCTB utilizes a different exchange platform than CSTB called [Community Weaver](http://timebanks.org/get-started/community-weaver/) offered by [TimeBanks USA](http://timebanks.org/).  I suggest reading the [history of TimeBanks USA](http://timebanks.org/about/), a concept developed by [Dr. Edgar S. Cahn](https://en.wikipedia.org/wiki/Edgar_S._Cahn) in the 1980s and 90s.  Compare his vision of timebanks, which is not necessarily associated with a particular organizational form, with the experiences of Linda Hogan and Terry Daniels from hOurworld who, as the title of this article suggests [Community Cooperatives: Fusing Cooperatives and Time Banks to Meet Community Needs](http://www.geo.coop/story/community-cooperatives), see a historically significant and practical connection between timebanks and cooperatives.
 
 But I digress...
 
 Despite similarities among personal, administrative, and business services, their distinctions result in somewhat unique use-cases for each which will be outlined below:
 
 ###Personal Service Exchanges
 
 Mary finds an outside faucet at her home has started a slow leak.  She would like to call upon a time bank member to repair it.  She can choose from among the following alternatives:
 * Mary logs-in to Care and Share Time Bank website, searches for "plumbing" and contacts (phone, text, or email) one of the members listed who offered to do plumbing.  They agree on a date / time for the repair to be done and how to handle out-of-pocket expenses for any parts, materials, and special tools.  Once the repair is made Mary credits the member's account for time spent and covers out-or-pocket expenses.  She may also rate the quality of work done and add comments and details about the experience.
 * Mary attends the next monthly CSTB potluck where she knows most of the attendees, and inquires if anyone can make the repairs or would recommend a CSTB member to do the work.  She then follows-up with direct contact.
 * Mary calls Beth, another CSTB member and close friend, and asks if she knows of a CSTB member who could do the repair.  Mary follows-up on Beth's referral, if she has one.
 * Mary approaches Paul, the owner of a neighborhood plumbing business, and explains how the timebank works, what the advantages are for him to become a business member in the CSTB network, and encourages him to join.  Paul signs-up his business and Mary "contracts" with Paul as a business member of CSTB to make the repair, credits Paul for the time he spends, and pays cash for the parts and materials.
 
 ###Administrative Service Exchanges
 
 * Beth attends a monthly potluck and signs-in on the attendance form.  The Care and Share Time Bank (CSTB) acknowledges Beth's participation by crediting two hours to her account.
 * Beth brings Amy and Laura with her to a monthly potluck.  They have heard about timebanking from Beth and want to learn more and meet other CSTB members.  Afterward, Amy applies for membership in the timebank, attends a mandatory "orientation session," and becomes a member.  CSTB credits two hours to Beth's account for successfully recruiting Amy and credits Amy's account with two hours for attending the orientation and two hours for attending the potluck.  (Note: Mary, who recruited Paul in the "Personal Service Exchanges" section above, to register his business with the CSTB would also receive credit for having provided this service on behalf of CSTB administration.)
 * Tom conducts an orientation session for prospective members like Amy in the previous use-case.  CSTB credits two hours to his account.
 * Bill spent 2 hours developing fresh content for the presentation Tom uses in the orientation session.  CSTB credits two hours to Bill's account.
 
 ###Business Service Exchanges
 
 * Paul owns a plumbing business (see "Personal Service Exchange" section above).  He just recently joined the CSTB through the prompting of his customer, Mary, who is also a CSTB member.  Mary's house has a leaky, outside faucet that needs repaired.  Paul agrees to do the repair after which Mary credits his account for the time spent and she pays his bill for the parts and materials he used.
 * CSTB operates a non-profit storefront in a low-income neighborhood that sells donated clothes, appliances, and furniture to local residents.  After downsizing their home, Jack and Jan have several items to donate which they bring to the CSTB store.  Since they are members of the CSTB, the store credits their account for the time they spent preparing and transporting the items from their home to the store.  In addition, they receive a receipt for the fair market value of the donated goods that could be used as a tax deduction.
 * Gary is an optometrist who has registered his business with the CSTB.  Amy, who is now a member of the CSTB, makes an appointment with Gary for an eye examination.  Afterward, Amy credits one hour to Gary's business account on CSTB for his time spent and she pays the invoice he submits for the overhead incurred by his business while delivering the service.
 * Gary has a number of plants in the reception area of his office, but no expertise or interest to care for them.  Beth, a CSTB member, is a trained "master gardener."  Once a week, she goes to Gary's office to tend to the plants.  Gary credits her CSTB account for the time she spends at the office and for travel.  He pays her for materials she uses in plant care as well as fuel costs in driving.