91.   Clea is the director of Pegasus, an organization that uses horses to help children with disabilities.

92.   Cohen was also widely known for the programs he helped establish in the United States and abroad to help children affected by violence and disaster.

93.   Dalell Mohamed, spokeswoman for the foundation, said its mission is to help children, regardless of who their parents are.

94.   Depending on the picture Orly requests, the draw pad can be blank or contain a few elements to help a child along.

95.   Despite the long hours needed to answer the letters, Crane and the volunteers said they look forward to helping the children who write Santa.

96.   Does the parent make time for helping the child with classroom projects, homework and other school-related activities?

97.   Down the road, she would like to help children in Africa who are dying from AIDS.

98.   Dr. Sharon Collins, a pediatrician in Cedar Rapids, Iowa, said she has found non-chemical means to help children whose stimulants or anti-depressants are doing no good.

99.   Drawing pictures, sending letters to the families of victims or attending religious services can help children and adults cope and feel as if they are doing something.

100.   Eight elementary schools have a three-hour after-school program geared to helping children with their homework and preparing them for the state standardized tests.