Sample Operating Budget For Group Child Care Center

Income	Amount
Fees From Parents As a general rule, calculate at 70% full during the first year. Will you charge a flat weekly rate per child or charge an hourly fee? Will parents pay for holiday, sick days, and vacation? Will there be a second child discount for children from the same family? Will you have a sliding fee scale?
Registration Fees Will you charge a fee for a child to be enrolled in your program Will that fee be per family or per child? Is it an annual or one-time fee?
Transportation Fees Will you provide transportation for children to and from their home or school to your center? Will you charge for this service? If so, consider gas, oil, tires, repairs, and additional insurance.
USDA Food Program Will you participate? Potential income will vary depending upon the income levels of the families you will serve.
Gifts/Contributions/Fundraising Will these funds be designated for a particular use or piece of equipment? What will be your plan to solicit contributions? Will you do fundraising events?
Other Will you apply for grants?
TOTAL INCOME

Expenses	Amount
Personnel What will be your staff/child ratio What are typical salaries in your area for each position? Will you offer salaries above the average to attract top people? Will you offer paid breaks and lunch periods? Will you offer paid set-up and close-up time each day? Will you have 1 – 2 hours paid planning time per week? Will you have regular paid staff meetings? What will you do when you or staff are sick or on vacation? Will you need staff for cooking, cleaning, snow removal or transportation?
Personnel Sub-Total
Fringe Benefits Do you have information on: FICA Unemployment Compensation Worker’s Compensation Will you offer additional benefits such as: Health insurance Tax deferred annuities Child care Paid sick time Paid holidays/vacations Will you offer a percentage of salary for benefits and let each staff pick the one they want?
Insurance What insurance will you purchase? Liability Building and premises Personal property Professional liability
Travel Staff Travel Will you staff travel to conferences or to conduct center business? Auto Expenses Will you lease/purchase a van only to transport children or have related auto costs?
Equipment (lasting longer than two years, $500 +) Educational Will you need additional furniture for the children? Will you need additional toys/manipulatives for: large and small muscle activity dramatic play creative expression intellectual stimulation Kitchen Will you need additional equipment for meal preparation (stove, pans)? Housekeeping Vacuum Office Will you need additional equipment for the administration of your center? (computer, desk, copier, file cabinet)
Supplies/Operating Expenses Rent/mortgage Utilities (electric, heat, water) Taxes Maintenance/Repairs – (plumbing, lawn care, snow removal, repair, maintenance of heating/air condition, etc.) Telephone Licensing fee Educational paper, paint, glue, games, balls, etc. Kitchen Supplies dish soap, cleanser, blender, etc. Housekeeping Supplies paper towels, soap, toilet paper, etc. Office Supplies file folders, paper, pens, ink cartridges, etc. Food What meals and snacks will you serve? Will the children bring their lunch or will you serve one? Will you serve breakfast? (To figure for a meal or snack, multiple the average cost of one serving X the # of children X the # of days) Advertising Will you advertise in the yellow pages? Will you pay for ads in a newspaper? Will you distribute flyers and/or brochures? Will you have business cards? Postage and Mailing Will you mail brochures or packets to prospective parents? Will you mail your newsletters to parents or hand them out?
Contract Services and Consultants Will you need the services of people who are not on your regular payroll? Accounting Legal Transportation Construction Cleaning
Staff Training What will you or your staff participate in to meet the continuing education requirements? Will you pay for entry level courses? Will you pay for registration fees, travel, meals and/or overnight expenses?
TOTAL EXPENSES

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