For best financial management, Sandwich Community School, East Sandwich, Massachusetts, Richard Reno, accepting.  Eight years ago this community school had a child care program that was making only 10% Operating Margin, and the total program was losing money. They took the child care center and more than doubled income, and boosted the operating margin from 10% to 30%, bringing the total program into the black and giving an annual surplus each year. The award is being given to this community school because it is the first time we have seen a target operating margin established for childcare centers, that Operating Margin being 30%.