re: Bank account recs

That sounds reasonable but I only know the broad strokes of the subject. Perhaps someone else on the board has more insight.

If you are providing all the materials for the activities and games, then an argument can be made the other way to say they are employees.

The couple of people I know that deal with this make it sound like a real gray area. I'm all for small business owners to keep costs as low as possible, but paying an extra $765 on $10k of payroll to eliminate the risk of penalties + interest down the road is an easy choice for me. But by all means, do your research like you said and go for it if you have a good handle on the subject.