Massachusetts Department of Elementary and Secondary Education's 
The Child Nutrition Outreach Program aims to increase participation in the School Breakfast Program statewide. As of October 2010, only 32 percent of students who were eligible for free or reduced price meals ate breakfast at school. This means that school nutrition directors missed the opportunity to collect reimbursement and income for the 68 percent of students eligible for free or reduced price meals who, for various reasons, did not participate in the program.
By maximizing participation in their breakfast programs, school nutrition directors are able to receive the greatest amount of federal and state reimbursement and student payments. The additional revenue generated by a thriving breakfast program can offset the cost of kitchen equipment and other fixed expenses. Moreover, as breakfast participation increases, staff are required to prepare more meals per labor hour, thereby decreasing the per breakfast labor cost. As labor costs are only second to food in terms of food service expenditure, this is a significant benefit of high breakfast participation.
School nutrition directors receive several different types of reimbursement that offset the costs of the breakfast program.