Child Development Center Budget Plan

Section A: Description of Center

1. Synopsis of the perspective program
a. Name of center: Stepping Stones Child Development Center
b. Program Philosophy
At Stepping Stones Preschool, we believe that all students are capable of
learning and that effective teachers can reach every student through
differentiated instruction. We believe children are born ready to learn, the
environment matters, relationships are influential, and communication is
critical. Children are our future and we will assist them in discovering who
they are so they can value their differences and express their own opinions
without the fear of criticism. The children will feel confident and secure in
our environment. Teachers should guide their students into learning
instead of forcing them to learn. No child will be pressured to achieve. We
help children develop at their own individual pace. Also, we will
encourage the children to explore and grow. Our safe and fun environment
allows children to progress and grow.
Developing a curriculum around students interests fosters intrinsic
motivation and simulates the passion to learn. When students are permitted
to have input into the curriculum, they are motivated to work harder to
reach their goals. The families of the students will also be able to have an
input so that we can work as a unit to ensure the development of the
children. We will incorporate group work, individual work, and hands-on
learning in order to make students active learners. We will also keep up to
date with technology. Technology can be a great tool in the classroom, but
only if the teacher understands how to use it effectively.
Teaching is a life-long learning process and we believe that teachers
should not be alone in educating students, but that parents, families, and

communities need to work together to support and enrich the lives of their
children. We are a family! Each child is a unique individual who needs a
secure, caring, and stimulating atmosphere in which to grow and mature
emotionally, intellectually, physically, and socially.
In This Classroom We do second chances. We apologize. We forgive.
We respect each other. We keep our promises. We never give up. We
encourage one another. We laugh often. We belong. We are a family.

c.

Pr
ogram Mission Statement
Our mission is to foster a nurturing environment for each unique
learner. We recognize that each child has individual needs. We
are committed to developing the whole child, while instilling a
desire for life-long learning. We will foster each childs abilities
in an educational environment that addresses each developmental
domain: social, emotional, cognitive, physical, and spiritual.
Through these domains we will provide excellent academic,
social, artistic, athletic, and behavioral instruction. Children will
play, explore, and grow in a diverse classroom.

d. Services Provided:
Stepping Stones Child Development Center:
o Provides families in the Greensburg area with the highest
quality of care and experiences.
o Follows all Pennsylvania state and federal requirements.
o Provides preschoolers with a safe and fun learning
environment.
o Identifies and meets the needs of the whole child. This
includes their physical, emotional, social, and academic
growth and development.
o Promotes kindergarten readiness by expanding number,
letter, and literary experiences.

o Provides opportunities for children to participate in in

groups in order to foster communication, cooperation, and
social maturity.
o Establishes a strong relationship with families in order to
develop a learning atmosphere that will encourage all
children to explore their environment.
o Provides staff with opportunities for professional
development in order to remain up-to-date with best
instructional practices in the field of early childhood
education.
e. Ages of Children Serviced: Preschool Age (3-5)
3s preschool is offered to children who have turned three years
of age on or before September 1st.
4s and 5s preschool is offered to children who have turned four
years of age on or before September 1st.
f. Daily schedule
Classes are half-day and run five days a week. Morning classes
begin at 9:00 a.m. and end at 12:00 p.m. Children should not
arrive before 8:45. Parents/Guardians may pick up from 11:45
a.m. to 12:00 p.m. Afternoon classes begin at 12:30 p.m. and end
at 3:30 p.m. Children should not arrive before 12:15 p.m.
Parents/Guardians may pick up from 3:15 p.m. to 3:30.
This program runs for nine months, the beginning of September
to the end of May.
g. Transportation
Transportation to and from Stepping Stones Child Development
Center is the responsibility of the parent/guardian of the child.
Families may park in the Drop Off/Pick Up area in front of the
preschool. A teacher will escort the child outside to the
parent/guardian. Please do not be late to pick up your child. A
warning will be issued for the first occurrence. Late fees will be
implemented after the initial warning. Tardiness is subject to a
late fee of $10.00 for every 15 minutes you are late.
h. Licensing and accreditation
Licensed by the Department of Public Welfare.
The National Academy of Early Childhood has accredited
Stepping Stones Child Development Center. What is the National
Academy of Early Childhood? The NAEYC is an organization
that establishes guidelines for excellence in Early Childhood
Programs. To be accredited means to meet and maintain strict
criteria in areas of health, physical environment, leadership and

management, relationships, teaching, curriculum, child

assessment, and staff, families and community relationships.

2. Groupings
a. Use DPW/NAEYC guidelines to provide information about the groups
Morning Preschool (3s)
14 children enrolled
Group
Size enrolled
Teacher to
Morning PreschoolPreschool
(4s and 5s)
18 children
Child Ratio
Afternoon Preschool
(3s)
3-year-olds
1414 children enrolled
1:7
Afternoon Preschool
(4s and 5s) 1818 children enrolled
4-year-olds
1:9
5-year-olds
18
1:9
(Chart adapted from NAEYC guidelines)
b. Minimum of 60 children and maximum of 100 children
There are currently 28 three-year olds and 36 four and five-year
olds enrolled in Stepping Stones Child Development Center. A
total of 64 children are enrolled in the center.
There are always at least four adults present at the center.
(Typically, each classroom has one teacher and one teachers
assistant)
If an employee is ill, calls off, takes vacation, etc. there is a
substitute teacher on call.

3. Space
a. Dimensions of indoor space for each age group
Adapted from NAEYC guidelines: There is a minimum of 35
square feet of usable space per child in each of the primary
indoor activity areas. (The primary activity area does not include
diaper stations, cribs, large structures that cannot be removed or
moved aside easily, toilets, any sick-child area, staff rooms,
corridors, hallways, stairways, closets, lockers or cubbies,
laundry rooms, janitor rooms, furnace rooms, storage areas, and

built-in shelving. Specialty areas such as computer rooms,

reading rooms, and lunchrooms, where children are expected to
remain seated for short periods of time may be excluded from the
minimum space requirement.)
b. Dimensions of outdoor space for each group
Adapted from NAEYC guidelines: The outdoor play area is
arranged so that staff can supervise children by sight and sound.
The program provides at least 75 square feet of outside play
space for each child playing outside at any one time. The total
amount of required play space is based on a maximum of onethird of the total center enrollment being outside at one time.
c. Detailed description of center
Stepping Stones Child Development Center is made up of two
classrooms, a teachers lounge, an entry/office, and a bathroom
in each classroom. The teachers lounge has a kitchen,
bathrooms, storage, tables, and chairs.
Indoor Space: 490 square feet is needed to meet the NAEYC
guidelines for the 3-year-old room. (35 square feet * 14 students
= 490 square feet) However, the 3-year-old preschool room is
500 square feet. 630 square feet is needed to meet the NAEYC
guidelines for the four and five-year-old room. (35 square feet *
18 students = 630 square feet) However, the four and five-year
old room is 650 square feet. One bathroom is included in each
classroom. Both preschool rooms are a little larger than required.
This allows for future growth of enrollment.
The additional space totals 800 square feet.
Outdoor Space: There can be a maximum of 32 students present
at the center in the morning and afternoon sessions. The
dimensions of the outdoor space is 2,400 square feet, which is
needed to meet NAEYC guidelines. (75 square feet * 32 students
= 2,4000 square feed)
4. Tuition
a. Tuition charged per child
3s, 4s, and 5s Annual Tuition: $4050 ($450/month)
Monthly tuition payments are due by the first day of every
month.
b. Total tuition income
$4050 * 64 students = $259,200
Section B: Budget Plan Overview
1. Materials (consumable items that must be frequently restocked/physical
items/information materials)
a. Clerical supplies: $1,800 per year

i. Includes: paper, lamination, writing utensils, ink cartridges,

folders, binders, files, office supplies (stapler, paper clips, staples,
post its, envelopes, etc.)
b. Postage: $765 per year I consulted with a child care center director in
Irwin. She estimated $85.00/month for postage. $85 * 9 months = $765
c. Food and service supplies: $12,096. $1.05 * 64 students * 180 days of
school
i. Includes Drinks- Milk or juice. Snacks- Fruits, vegetables,
crackers, popcorn, pretzels, etc.
d. Teaching supplies/classroom decorations: 5,500
i. Includes: Bulletin board displays, posters, charts, wall dcor,
books, pencils, markers, crayons, scissors, glue, stickers, rulers,
paint, scissors, erasers, colored pencils, decorative materials, etc.
e. Child care supplies: $3,000
i. Includes: wipes, napkins, paper towels, soap, hand sanitizer, toilet
paper, tissues, band aids, first aid kits, cleaning and sanitizing
sprays, etc.
2. Equipment (large and small toys, kitchen and office equipment, furnishings, and
transportation)
a. Classroom furnishings: $10,000
i. Includes: sand table, water table, easel, circle time carpet, tables,
chairs, book shelves, cabinets, storage, etc.
b. Toys/indoor and outdoor play equipment $20,000
i. Puzzles, blocks, dress-up clothes, small manipulatives, play dough,
gross motor balls, playground equipment (swings, slide, jungle
gym) mats, cones, parachutes, scooters, jump ropes, etc.
ii. Picnic tables, fencing, safety items (cushioning, surfacing, childsafe equipment)
c. Furniture and equipment for kitchen, office, staff lounge, maintenance
equipment, tools $5,000
i. Refrigerator, freezer, filing cabinet, mop, vacuum, janitor supplies,
table, chairs, etc.
d. Vehicles: Parents/Guardians are responsible for the transportation of their
child.
3. Space (operating expenses)
a. Rent or mortgage payment: $4,000 per month
i. After researching online and calling leased spaces, I found that it
can cost anywhere from $3,000 to $6,000 to rent a space for a
childcare center. (including utilities) This totals $48,000 for the
year. I estimated my center at $4,000 because of the enrollment
number.
b. Property taxes- There are no property taxes because the center is rented.
c. Repairs and maintenance: $3000 per year
i. Adapted from a child care center
d. Insurance fire, liability, and vandalism: $4,000 per year
i. Adapted from a child care center

e. Licensing and/or accreditation fees: $1,425

i. Adapted from NAEYC Accreditation fees include: $450 for
enrollment in self-study, $225 for application and self-assessment,
$750 for site visit and candidacy.
4. Human Energy (adult involved in the services)
a. Staff salaries
i. 2 teachers- $66,000 total
ii. 2 assistant teachers- $46,000 total
iii. 1 substitute teacher- $8.00 per house
iv. Janitor- $14,000
v. Total: $126,000
b. Consultants Families are to refer to local businesses.
c. Benefits: Health benefits are not offered to employees.
d. Additional benefits: Unemployment is not offered to employees.
Employees receive paid holidays, vacation days, personal days, etc.
e. Staff development: $400 per year, $80 * 2 teachers, 2 teacher assistants, 1
substitute = $400
f. Recruitment of children, publicity, and marketing: $650
i. Stepping Stones Child Centers Website is free!
ii. Flyers, ads, signs, programs, brochures, business cards
Revenue:
Tuition: $259,200
Late Fees: $300
Fund Raising: $5,000
Grant Funding: $5,000
Total: $269,500
Expenses:
Clerical supplies:
Postage:
Food and service supplies:
Teaching supplies/classroom decorations:
Child care supplies
Classroom furnishings:
Toys, indoor and outdoor play equipment:
Furniture and equipment for kitchen, office, staff lounge,
Maintenance equipment and tools:
Rent and mortgage payment:
Repairs and maintenance:
Insurance:
Licensing and/or accreditation fees:
Staff salaries:
Staff Development:

$1,800
$765
$12,096
$5,500
$3,000
$10,000
$20,000
$5,000
$48,000
$3,000
$4,000
$1,425
$126,000
$400

Recruitment of children, publicity, marketing, publications

$650

Total Expenses:

$241,636

$269,500 revenue $241,636 expenses = 27,864 profit

Section C: Documentation of Expenses

Groupings
https://oldweb.naeyc.org/academy/criteria/teacher_child_ratios.html
https://oldweb.naeyc.org/academy/standards/
Space
http://grandmashouse.org/Docs/Standard%20Physical.pdf
Human Energy
http://www.weebly.com
http://qualitystarsny.org/resources/ML/FAS/OperatingBudgets-Child
%20Care%20Inc%20publication.pdf

Materials & Equipment

https://www.discountschoolsupply.com
http://www.lakeshorelearning.com
http://www.kaplanco.com
Above,Igavecredittoonlinestores,budgets,andwebsites.Additionally,Iresearched
informationonline,contactedvariousdirectors,andvisitedchildcarecenters.Iused
informationfromPowerPoints,handouts,andguestspeakersinclass.Iwasalsoableto
speakwithotherpersonaltofinalizemybudget.
Directors from:
Noahs Ark Child Care Center
Kinder-Schull
Tots-n-Tikes
Seton Hill CDC
Child Care Visitations
Noahs Ark Child Care Center
Kinder-Schull
Tots-n-Tikes

Seton Hill CDC

Class
PowerPoints
Guest Speakers
Budgeting For A Child Care/Preschool Center (packet from class)
Additional Information
Spoke with teachers who work at child care centers
Spoke with my aunt who has experience working in child care centers
Patty Graff provided me with additional knowledge regarding childcare centers.
Budget completed by Jessica Walton (Director of Stepping Stones Child Care Center)