Daycare Center input evidence register

These notes explain the opening budget, annual forecast and calculator assumptions. Linked sources provide the support described in each note; they do not necessarily confirm the selected amounts. Check scenario assumptions against local quotes and operating records.

• Model assumption

  Applies to: Total opening budget · Lower opening budget · Upper opening budget

  The authored opening case totals $450,000: $260,000 setup plus $190,000 operating funding. The $320,000 low scope assumes a suitable former center with substantially less conversion; the $700,000 high scope allows extensive adaptation and more funding. These are project scopes, not percentiles or quoted averages, and all need an itemized property budget. Land purchase and structural expansion are excluded.

  U.S. Small Business Administration · Virginia General Assembly, Legislative Information System
• Model assumption

  Applies to: Age-room fit-out, approvals and construction contingency

  Selected $145,000 allowance covers age-room adaptation, approvals and construction contingency within an assumed adaptable leased property. State space rules identify scope questions but supply no construction price; obtain plumbing/access/fire/building and licensing quotes.

  U.S. Small Business Administration · Virginia General Assembly, Legislative Information System
• Model assumption

  Applies to: Fenced play areas and outdoor equipment

  Selected $25,000 fenced-play and outdoor-equipment allowance assumes an existing usable outdoor area. The Virginia example requires appropriate outdoor provision and infant/toddler separation; no equipment or ground-work quote has been obtained.

  U.S. Small Business Administration · Virginia General Assembly, Legislative Information System
• Model assumption

  Applies to: Classroom furniture, cribs and age-appropriate equipment

  Selected $40,000 allowance covers four age rooms with furniture, infant cribs, rest/activity equipment and storage. Direct manufacturer anchors checked October 6 are USD 449.99 for the Natural Foundations Serenity SafeReach compact commercial childcare crib with included mattress, and USD 169.99 for the Blue ECR4Kids ELR-14438-BL table-and-two-chair set for stated ages three to six. These individual component prices exclude unverified tax, shipping conditions, assembly and accessories; they do not establish the complete delivered/installed package cost, product suitability or local compliance. The whole allowance remains authored; confirm quantities, age suitability, standards, installation and local requirements with a room-by-room procurement quote.

  Foundations Childcare Solutions · ECR4Kids · U.S. Small Business Administration
• Model assumption

  Applies to: Kitchen, secure access and operating technology

  Selected $20,000 covers kitchen/food-service adaptation, secure access and operating technology. It is a planning allowance with no vendor quote or certified security/safety claim.

  U.S. Small Business Administration · Virginia General Assembly, Legislative Information System
• Model assumption

  Applies to: Lease deposits and professional setup

  Selected $18,000 covers lease deposits and professional setup. The lease allowance is separate from annual rent and is not a second recurring expense. Terms and deposits require a specific landlord and project evidence.

  U.S. Small Business Administration · Virginia General Assembly, Legislative Information System
• Model assumption

  Applies to: Preopening recruitment, checks and training

  Selected $12,000 covers recruitment, required checks and preopening training before tuition begins. This is separate from the ongoing paid roster and recurring professional-support budget, and no opening date or fixed licensing lead time is claimed.

  U.S. Small Business Administration · Virginia General Assembly, Legislative Information System
• Model assumption

  Applies to: Opening operating cash reserve

  Selected $190,000 operating reserve is funding. The baseline fixed-roster ramp reaches a peak operating deficit of $139,676.80 before financing, replacement spending and cash timing. Three additional months at opening enrollment raise that modeled deficit to $235,235.80, above this reserve. This check does not establish complete cash sufficiency.

  U.S. Small Business Administration · Virginia General Assembly, Legislative Information System
• Model assumption

  Applies to: Tuition per enrolled child per normalized service day (base scenario) · Tuition per enrolled child per normalized service day (lower sensitivity) · Tuition per enrolled child per normalized service day (upper sensitivity)

  At mature enrollment, eight infants × $2,400, nine toddlers × $2,200, fourteen two-year-olds × $1,900 and fourteen preschool-age children × $1,700 produce $89,400 monthly and a $1,986.6666666666667 blended monthly fee. These are higher-price catchment assumptions, not the observed operator rates or a national average. The service-day yield is that fee / (5 × 4.33), retaining calculation precision. The low/high fee tests are $1,600/$2,300 per enrolled child-month divided by the same 21.65 normalized days; they change the blend, not local laws or capacity. Recurring tuition is counted once.

  University of California, Irvine · Broadcasters Child Development Center · University of California, Irvine
• Model assumption

  Applies to: Unique enrolled child places carried across the open week (base scenario) · Unique enrolled child places carried across the open week (lower sensitivity) · Unique enrolled child places carried across the open week (upper sensitivity)

  Four room capacities of 8/10/16/16 sum to fifty planned places. The mature billed count of 8/9/14/14 sums to forty-five and requires eight simultaneous direct-supervision positions under the labeled ratio example. Twenty-eight and fifty are enrollment sensitivities with the same blended fee and funded roster, not observed cohorts. The daily unit is the same recurring enrolled child place, not a new child or tuition transaction each day; a changed age mix requires a separate room/fee/staffing rebuild.

  Virginia General Assembly, Legislative Information System · Virginia General Assembly, Legislative Information System · Broadcasters Child Development Center
• Model assumption

  Applies to: Trading days per week (base scenario) · Trading days per week (lower sensitivity) · Trading days per week (upper sensitivity)

  Five weekdays are held constant for the recurring-place normalization. The shared 4.33-week convention yields 21.65 normalized days/month and 259.8 equivalent days/year, not an actual dated opening calendar. Twelve monthly tuition periods are assumed despite agreed closures; an illustrative ten weekday closures yields 250 actual open days from a 260-weekday planning calendar. Tuition remains monthly under the selected contract assumption. Re-normalize the fee if the service calendar or contract changes; do not scale monthly tuition by daily attendance.

  U.S. Bureau of Labor Statistics · University of California, Irvine
• Model assumption

  Applies to: Monthly fixed operating costs

  Four classroom lead FTE at $22/hour and eight educator FTE at $18/hour, each forty paid hours × fifty-two weeks, produce $482,560 wages. Add paid owner/director $65,000 for the selected fifty-hour open week and support $35,000: $582,560 wages. Multiply by selected 1.22 employer allowance and round monthly upward to $59,227, or $710,724 annually. Add annual overhead $165,000 = lease $72,000, utilities $24,000, insurance $15,000, administration $12,000, maintenance/cleaning $18,000, marketing $12,000 and training/licensing/professional support $12,000. Total fixed costs are $72,977/month. All wages and overhead are assumptions informed by context, not local offers. Paid leave wages are in the paid-week basis, and classroom FTE include break/relief capacity; the owner/support are not baseline direct-supervision posts.

  U.S. Bureau of Labor Statistics · U.S. Bureau of Labor Statistics · Internal Revenue Service · U.S. Small Business Administration
• Model assumption

  Applies to: Contribution margin

  Selected child-variable spending is 8% of earned tuition: 6% for food/consumables and 2% for payment-related cost, leaving 92% contribution. At maturity it is $85,824 annually, or $158.9333 per enrolled child-month. It excludes payroll and fixed overhead already budgeted. This blended variable share is an assumption requiring a food/supply/payment quote; a tuition concession can leave variable dollars unchanged, so the article also tests that case without assuming automatic savings.

  University of California, Irvine · U.S. Small Business Administration
• Model assumption

  Applies to: Opening sales as a share of mature volume · Monthly increase toward mature volume · Forecast horizon (months)

  The authored continuous ramp begins at 50% of forty-five mature billed places, adds five percentage points monthly and caps at full mature enrollment in month eleven. Thirty-six months permit complete first-three-year reconciliation. Fractional ramp enrollment is a sensitivity average, not a literal admission list. Paid roster and overhead begin immediately. Room-level ratio steps and actual enrollment dates are separate; no source predicts the ramp or its probability.

  U.S. Small Business Administration · Broadcasters Child Development Center
• Model assumption

  Applies to: Revenue (Year 1)

  Year one is the exact sum of twelve shared ramp months: maturity tuition $89,400 × shares 0.50/0.55/0.60/0.65/0.70/0.75/0.80/0.85/0.90/0.95/1.00/1.00 = $826,950. It is authored enrollment timing, not observed receipts.

  University of California, Irvine · Broadcasters Child Development Center · University of California, Irvine
• Model assumption

  Applies to: Child food, consumables and payment costs (Year 1)

  Year 1 child-variable spending is the selected 8% of its earned tuition, rounded to whole annual USD, giving $66,156. Food/consumables and payment costs are counted here once; classroom labor is entirely in payroll.

  U.S. Small Business Administration · University of California, Irvine
• Model assumption

  Applies to: Paid classroom team, owner/director and support (Year 1)

  Year 1 retains the full $710,724 paid annual operating roster from opening: the same teacher, paid owner/director and support wage bridge used by fixed costs. The nominal flat wage and 22% allowance are scenario assumptions; this does not establish local hiring, a compliant schedule, overtime exemption or sustainable long-run real wages.

  U.S. Bureau of Labor Statistics · U.S. Bureau of Labor Statistics · Internal Revenue Service
• Model assumption

  Applies to: Premises, insurance, administration and upkeep (Year 1)

  Year 1 holds the same $165,000 nominal overhead bridge used in fixed costs. It includes lease, utilities, insurance, administration, upkeep, outreach and recurring professional support. This is not a regional rent quote, and opening reserve/setup costs are not deducted again.

  U.S. Small Business Administration · Virginia General Assembly, Legislative Information System
• Model assumption

  Applies to: Revenue (Year 2)

  Year 2 holds the mature age blend and forty-five billed places across twelve months: $89,400 × 12 = $1,072,800. Later nominal tuition and volume are deliberately flat; replacement admissions hold age mix rather than assuming the same children stay the same age. No growth or inflation prediction is implied.

  University of California, Irvine · Broadcasters Child Development Center · University of California, Irvine
• Model assumption

  Applies to: Child food, consumables and payment costs (Year 2)

  Year 2 child-variable spending is the selected 8% of its earned tuition, rounded to whole annual USD, giving $85,824. Food/consumables and payment costs are counted here once; classroom labor is entirely in payroll.

  U.S. Small Business Administration · University of California, Irvine
• Model assumption

  Applies to: Paid classroom team, owner/director and support (Year 2)

  Year 2 retains the full $710,724 paid annual operating roster from opening: the same teacher, paid owner/director and support wage bridge used by fixed costs. The nominal flat wage and 22% allowance are scenario assumptions; this does not establish local hiring, a compliant schedule, overtime exemption or sustainable long-run real wages.

  U.S. Bureau of Labor Statistics · U.S. Bureau of Labor Statistics · Internal Revenue Service
• Model assumption

  Applies to: Premises, insurance, administration and upkeep (Year 2)

  Year 2 holds the same $165,000 nominal overhead bridge used in fixed costs. It includes lease, utilities, insurance, administration, upkeep, outreach and recurring professional support. This is not a regional rent quote, and opening reserve/setup costs are not deducted again.

  U.S. Small Business Administration · Virginia General Assembly, Legislative Information System
• Model assumption

  Applies to: Revenue (Year 3)

  Year 3 holds the mature age blend and forty-five billed places across twelve months: $89,400 × 12 = $1,072,800. Later nominal tuition and volume are deliberately flat; replacement admissions hold age mix rather than assuming the same children stay the same age. No growth or inflation prediction is implied.

  University of California, Irvine · Broadcasters Child Development Center · University of California, Irvine
• Model assumption

  Applies to: Child food, consumables and payment costs (Year 3)

  Year 3 child-variable spending is the selected 8% of its earned tuition, rounded to whole annual USD, giving $85,824. Food/consumables and payment costs are counted here once; classroom labor is entirely in payroll.

  U.S. Small Business Administration · University of California, Irvine
• Model assumption

  Applies to: Paid classroom team, owner/director and support (Year 3)

  Year 3 retains the full $710,724 paid annual operating roster from opening: the same teacher, paid owner/director and support wage bridge used by fixed costs. The nominal flat wage and 22% allowance are scenario assumptions; this does not establish local hiring, a compliant schedule, overtime exemption or sustainable long-run real wages.

  U.S. Bureau of Labor Statistics · U.S. Bureau of Labor Statistics · Internal Revenue Service
• Model assumption

  Applies to: Premises, insurance, administration and upkeep (Year 3)

  Year 3 holds the same $165,000 nominal overhead bridge used in fixed costs. It includes lease, utilities, insurance, administration, upkeep, outreach and recurring professional support. This is not a regional rent quote, and opening reserve/setup costs are not deducted again.

  U.S. Small Business Administration · Virginia General Assembly, Legislative Information System
• Model assumption

  Applies to: Revenue (Year 4)

  Year 4 holds the mature age blend and forty-five billed places across twelve months: $89,400 × 12 = $1,072,800. Later nominal tuition and volume are deliberately flat; replacement admissions hold age mix rather than assuming the same children stay the same age. No growth or inflation prediction is implied.

  University of California, Irvine · Broadcasters Child Development Center · University of California, Irvine
• Model assumption

  Applies to: Child food, consumables and payment costs (Year 4)

  Year 4 child-variable spending is the selected 8% of its earned tuition, rounded to whole annual USD, giving $85,824. Food/consumables and payment costs are counted here once; classroom labor is entirely in payroll.

  U.S. Small Business Administration · University of California, Irvine
• Model assumption

  Applies to: Paid classroom team, owner/director and support (Year 4)

  Year 4 retains the full $710,724 paid annual operating roster from opening: the same teacher, paid owner/director and support wage bridge used by fixed costs. The nominal flat wage and 22% allowance are scenario assumptions; this does not establish local hiring, a compliant schedule, overtime exemption or sustainable long-run real wages.

  U.S. Bureau of Labor Statistics · U.S. Bureau of Labor Statistics · Internal Revenue Service
• Model assumption

  Applies to: Premises, insurance, administration and upkeep (Year 4)

  Year 4 holds the same $165,000 nominal overhead bridge used in fixed costs. It includes lease, utilities, insurance, administration, upkeep, outreach and recurring professional support. This is not a regional rent quote, and opening reserve/setup costs are not deducted again.

  U.S. Small Business Administration · Virginia General Assembly, Legislative Information System
• Model assumption

  Applies to: Revenue (Year 5)

  Year 5 holds the mature age blend and forty-five billed places across twelve months: $89,400 × 12 = $1,072,800. Later nominal tuition and volume are deliberately flat; replacement admissions hold age mix rather than assuming the same children stay the same age. No growth or inflation prediction is implied.

  University of California, Irvine · Broadcasters Child Development Center · University of California, Irvine
• Model assumption

  Applies to: Child food, consumables and payment costs (Year 5)

  Year 5 child-variable spending is the selected 8% of its earned tuition, rounded to whole annual USD, giving $85,824. Food/consumables and payment costs are counted here once; classroom labor is entirely in payroll.

  U.S. Small Business Administration · University of California, Irvine
• Model assumption

  Applies to: Paid classroom team, owner/director and support (Year 5)

  Year 5 retains the full $710,724 paid annual operating roster from opening: the same teacher, paid owner/director and support wage bridge used by fixed costs. The nominal flat wage and 22% allowance are scenario assumptions; this does not establish local hiring, a compliant schedule, overtime exemption or sustainable long-run real wages.

  U.S. Bureau of Labor Statistics · U.S. Bureau of Labor Statistics · Internal Revenue Service
• Model assumption

  Applies to: Premises, insurance, administration and upkeep (Year 5)

  Year 5 holds the same $165,000 nominal overhead bridge used in fixed costs. It includes lease, utilities, insurance, administration, upkeep, outreach and recurring professional support. This is not a regional rent quote, and opening reserve/setup costs are not deducted again.

  U.S. Small Business Administration · Virginia General Assembly, Legislative Information System
• Model assumption

  Applies to: Payroll: Headcount · Payroll: Paid hours per worker per week · Payroll: Paid weeks per year · Payroll: Hourly wage · Payroll: Employer cost allowance

  The classroom-only preset uses twelve paid FTE, forty hours/week, fifty-two paid weeks and a blended hourly wage (4 × $22 + 8 × $18) / 12. At selected 22% burden it yields $588,723.20 annually before adding owner/director and support. These are the complete paid-week assumptions, not twelve simultaneous classroom supervisors. Actual shifts can require qualified full/part-time staffing or a lawful four-day rotation; room coverage and absence cover must be established separately.

  U.S. Bureau of Labor Statistics · Internal Revenue Service · Virginia General Assembly, Legislative Information System