Casey Ragan

Budget Plan
April 29, 2014
BUDGET PLAN PROJECT
Section A: Description of Center include all of the following information
1. Synopsis of the perspective program
a. name of center
i. The Learning Den
b. program philosophy
i. AttheLearningDenwestrivetolearnandgrowtogether
asagroup,betteringourselvesthrougheducation.
Throughactivelearning,andmanydifferenthandson
experienceswebelieveourclassroomsanddaycare
serviceswillbeverywellroundedandbalanced.
c. program mission statement
i. Our goal is provide quality child care and an educational
experience for each and every child who steps into our
door. We aim for educational excellence by providing
high standards in every department.
d. services provided
i. The Learning Den is a childcare center dedicated to
providing a healthy, safe, and educational environment
for children ages 6 weeks-5 years of age. The center will
provide childcare and preschool services 5 days a week,
6:30 AM-6:30 PM, respecting PA Department of
Education Standards.
e. ages of children serviced
i. Infants (6 weeks- 12 months)
ii. Toddlers (12-36 months)
iii. Preschool (3-5 years old)
f. daily schedule
i. 6:30-8:00 AM Free play
ii. 8:00-9:00 AM center time
iii. 9:00-11 AM Academic time
iv. 11:00-11:30 AM Snack time
v. 11:30 AM -12:30 PM Free play

vi. 12:30-1:30PM Lunch (provided by parents)

vii. 1:30-3 PM Nap/story
viii. 3-4 PM Academic time
ix. 4-6:30 Free play/center time
x. Source:: Myself
g. transportation
i. The Learning Den does not provide transportation.
h. licensing and accreditation
i. Once the center is opened, it will be working towards
Keystone Stars and eventually NAEYC Accreditation.
2. Groupings (children and teacher ratios)
a. Infants (8) (1:4)
b. Toddlers (17) (1:4)
c. Preschoolers (40) (1:10)
d. There are a total of 65 children enrolled at the Learning Den.
The maximum that the center can hold is 65.
e. Source:
http://www.dphhs.mt.gov/hcsd/childcare/bestbeginnings/docum
ents/starskits/3workingto4/center/teachertochildratiochart.pdf
3. Space
a. Use DPW/NAEYC guidelines to provide information about
space needed
i. Source:
http://www.pacode.com/secure/data/055/chapter3270/
chap3270toc.html
b. Dimensions of indoor space for each age group
i. Infants (8 infants x 80 ft. = 640 sq. ft.)
ii. Toddlers (17 toddlers x 80 ft.= 1,360 sq. ft.)
iii. Preschool (40 preschoolers x 80 ft. = 3,200 sq. ft.)
c. Dimensions of outdoor space for each group
i. Infants (8 infants x 40 ft. = 320 sq. ft.)
ii. Toddlers (17 toddlers x 50 ft. = 850 sq. ft.)
iii. Preschoolers (40 preschoolers x 65 ft. = 2,600 sq. ft.)
d. Detailed description and/or drawing of center (30)
i. Front Office
1. The front office will be set up with a computer,
office chairs, and a couch. The secretary will be in
charge of managing the tuition, registering

students, keeping up with student files, managing

phone calls/emails, and other secretarial duties.
Many of the office supplies and extra teacher
supplies will be stored within the office in a
cupboard.
ii. Infant Room
1. This room is set up to hold 8 infants. The cribs will
be on one end and the play area on the other. The
infant swings, and all infant materials listed below
will be set up within this area. There will be baby
gate in the doorway of this room so no babies can
escape! This room is very organized and allows
storage space for all infant toys. The custodian
staff cleans toys regularly. The infant room is
located directly beside the kitchen so staff can
easily heat up bottles and store formula in the
refrigerator. This room is also set up with white
boards on the walls to keep track of feedings and
daily schedules.
iii. Toddler Rooms 1 & 2
1. The toddler rooms are set up basically identically.
There are two computers within each room for
teachers to utilize. The rooms are decorated with
alphabets, numbers, and months to help students to
begin to recognize these basics. The art materials,
and large toys listed below are very organized
within centers of the room. Some centers include:
art center, dramatic play, block, quiet, and music.
The toys within this room are also cleaned
regularly. There are student tables located within
the room with student chairs. There are also beanbags available for student comfort. On one end of
the room there is a rug in front of a whiteboard set
up for any lessons or group activities within the
toddler room.
iv. Preschool Rooms 1 & 2
1. The preschool Rooms are set up similarly. There
are two computers within each room for teachers
to utilize. The rooms are also decorated with

numbers, letters, months, and student artwork. The

classroom materials and large toys listed below are
organized throughout the room within centers
similar to the toddler rooms. Some of the centers
include: dramatic play, art, music, block, quiet,
reading, and music. The toys within this room are
cleaned on a regular basis. The room is organized
so student desks and chairs are organized in the
front and the back is open for a rug for circle time.
There are white boards near the rug and next to the
calendar board. There are also bean bags within
quiet and reading centers.
v. Kitchen
1. The kitchen is equipped with a refrigerator,
microwave, counter space, and a coffee machine.
The kitchen is small and reserved for clean ups,
and storing foods and formula.
vi. Outdoor Space
1. The outdoor spaced is an open, fenced in area.
Within the area is a jungle gym, and multiple other
outside gross motor toys. There is also a
sandboxed (which is covered when not in use), and
child friendly picnic tables.
4. Tuition
a. tuition charged per child
i. FT (full time between 5 and 10 hours), PT (part time
up to 4 hours and 59 minutes)
ii. Infants
1. $165.00 per week
2. $165.00 x 52 weeks x 8 infants= $68,640.00 a year
iii. Toddlers
1. $150.35 per week
2. $150.35 x 52 weeks x 17 toddlers=$132,909.40 a
year
iv. Preschool
1. $140.00 per week
2. $140.00 x 52 x 40 preschoolers=$291,200.00 a
year
b. total tuition income (10)

i. $68,640 + $132,909.40 + $291,200.00= $492,749.40

yearly
Section B: Budget Plan Overview
1. Materials: consumable items that must be frequently
restocked/physical items/information materials
a. clerical supplies
i. Computer ( 1 @ 398.00)
ii. Printer (1 @ $29.00)
iii. Printer Paper ( 1 box @ 25.97)
iv. Pens (60 Pack @ 5.99)
v. Pencils (72 @ 7.98)
vi. Stapler (1 @ 5.28)
vii. Paper clips (1 box @ 2.78)
viii. Hole punch (1 @ 5.30)
ix. Phone (1 @ 17.06)
x. Clerical Supplies Source: www.walmart.com
xi. Total: $497.36
b. postage
i. Stamps (book of stamps @ 9.80 x20= 196.00 yearly)
ii. Envelopes (500 @ 14.86)
iii. Postage supplies source: www.walmart.com &
https://store.usps.com
iv. Total: $210.86
c. food and food service supplies
i. Daily Snack ($1.50 x 65 children x 244 days= $23,790
yearly)
ii. Refrigerator (1 @ 378.00)
iii. Microwave (1 @ 49.00)
iv. Counter (12 ft @ 135.00)
v. Food and food service supplies source:
www.walmart.com & www.lowes.com
vi. Total: $24,352
d. teaching supplies
i. White boards (5 @ 49.88 each Total: 249.4)
ii. Dry erase markers ( 5 @ 10.00 each Total: 50.00)
iii. Paper (Lined) (500 sheets @ 5.99)
iv. Paper (Construction) (50 pack with 50 sheets in each @
54.50)
v. Computer (9 @ 398.00 each total: 3,582)

vi. Printer (9 @ 29.00 each, total: 261.00)

vii. Art supplies
1. Paint (10 color set @ 29.50)
2. Glue (1 gallon @ 13.99)
3. Markers (200 pack @ 59.99)
4. Crayons (800 pack @ 49.99)
5. Stickers (5,100 @ 13.99)
6. Yarn (1 pack @ 8.99)
viii. Teach Supplies Sources: www.walmart.com &
www.lakeshorelearning.com &
https://www.schooloutfitters.com
ix. Total: $4,409.34
e. child care supplies
i. Emergency diapers (36 @ 8.97)
ii. Wipes (648 @ 11.97)
iii. First Aid kit (5 kit @ 4.84 each, total 24.20)
iv. Latex gloves (100 @ 8.92)
v. Hand sanitizer (5 30 Oz. containers @ 3.97 each, total:
(19.85)
vi. Child care supplies source: www.walmart.com
vii. Total: $73.91
2. Equipment: toys (large and small), kitchen and office equipment,
furnishings and transportation
a. classroom furnishings
i. Tables (15 @ 159.00 each, total: 2,385.00)
ii. Chairs (57 @ 24.99 each, total: 1,424.43)
iii. Cribs (8 @ 99.98 each, total: 799.84)
iv. Swings (3 @ 59.00 each, total: 177.00)
v. Diaper station (1 @ 136.36)
vi. Baby gate (2 @ 13.64, total: 27.28)
vii. Highchair (4 @ 29.98 each, total: 119.92)
viii. Bean bags (6 @ 29 each, total: 174.00)
ix. Rugs (5 @ 37.75 each , total: 188.75)
x. Classroom furnishing Sources: www.walmart.com &
www.lakeshorelearning.com
xi. Total: $5,431.83
b. toys (both large and small)
i. Blocks (8 sets @ 16.99 each, total: 135.92)
ii. Puzzles (puzzle pack @ 199.00)

iii.
iv.
v.
vi.
vii.
viii.
ix.

c.

d.

e.

f.
g.
h.

Dolls (2 sets of 6 dolls @ 99.00 each, total, 198.00)

Balls (12 @ 39.98)
Art easel (2 @ 34.99 each, total: 69.98)
Rattles (8 @ 2.22 each, total: 17.76)
Keys (1 large set @ 11.99)
Dress-up Kit (4 @ 99.00 each, total: 396.00)
Toys sources: www.walmart.com &
www.lakeshorelearning.com
x. Total: $1,041.63
indoor play equipment
i. Sand and water table (4 @ 69.99 each, total: 279.96)
ii. Little tykes activity gym (4 @ 109.99 each, total: 439.96)
iii. Little tykes large slide ( 4 @ 99 each, total: 396)
iv. Dramatic play kitchen ( 4 @ 118.97, total: 475.88)
v. Indoor play equipment source: www.walmart.com,
http://www.constructiveplaythings.com
vi. Total: $1,591.80
outdoor play equipment
i. Jungle Gym (1 @ 649.00)
ii. Sandbox (1 @ 69.99)
iii. Crawl and Climb Caterpillar ( 1 @ 379.00)
iv. Picnic Tables (4 @ 74.99, total: 299.96)
v. Source: www.toysrus.com & www.walmart.com
vi. Total: $1,397.95
furniture and equipment for kitchen, office, staff lounge
(20)
i. **kitchen equipment above**
ii. office desk (1 @ 89.00)
iii. office chairs ( 2 @ 54.82 each, total: 109.64)
iv. couch (1 @ 138.00)
v. coffee pot (1 @ 15.88)
vi. mini fridge (1 @ 99.00)
vii. Source: www.walmart.com
viii. Total: $451.52
maintenance equipment and tools (10)
vehicles (rental or purchase, liability and accident
insurance, maintenance and servicing)
i. No vehicles/transportation provided
classroom decorations (10)

i. Posters (learning center pack 4 @ 19.99 each, total:

79.96)
ii. Alphabet Letters (4 sets @ 9.99 each, total: 39.96)
iii. Classroom calendar kit (4 @ 29.99 each, total: 119.96)
iv. Numbers 1-30 (4 sets @ 9.99 each, total: 39.96)
v. Seasonal Decorations (4 kits @ 49.99 each, total: 199.96)
vi. Source: www.lakeshorelearning.com
vii. Total:$488.8
3. Space: operating expenses
a. rent or mortgage payment
i. $15 per sq. foot x 9,300 total sq. feet= 139,500
ii. Source: Provided Packet from class
b. property taxes
i. PA has a flat tax rate of 3.07 % on individual income tax
with no deductions. Property tax rates in Pennsylvania
are referred to as millage rates. One mill is equal to
1/1,000 of a dollar. Basically, for every $1,000 in taxable
value, a property owner will pay $1 in taxation per mill.
(http://pittsburgh.about.com/od/taxes/p/property_tax.htm)
c. repairs and maintenance
i. Lawncare- $2,000 yearly
1. Source
http://landing.trugreen.com/ppc/nb/shopper?
MarketingPartner=Google&AdType=CPC&mk
wid=shBvU5SZO_dc%7cpcrid
%7c30212429643&keyword=lawncare&pmt=e
&mm_campaign=da05d690095146b0bb05e8519
dd92201&group=lawncare&campaign=z_Lawn
+Care+-+Top++Exact&utm_source=&utm_medium=&utm_te
rm=&utm_campaign=
d. insurance fire, liability, and vandalism
i. Bonding- $210 yearly
1. Source: Packet provided in class
ii. Child liability
1. $3.75 x 65 children =$243.75 yearly
e. licensing and/or accreditation fees
4. Human Energy: adult involved in the services
a. staff salaries

i. Director (1922 hours yearly x $32.31 per hour=

$62,099.82 yearly)
ii. Infant Teachers (2 x 1772 hours yearly x $12 per
hour= $42,528 yearly)
iii. Toddler Teachers (2 x 1555 hours yearly x $14.40 per
hour= 44, 784 yearly)
iv. Preschool Teachers (2 x 1516 hours yearly x 16.84 per
hour=$51,058.88)
v. Teachers aids (4x 1312 hours yearly x $10.04 per
hour=$52,689.92)
vi. Custodian (2 x 1180 hours yearly x $9.11 per hour=
$21,499.60)
vii. Secretary (1507 hours yearly x $11.99 per hour=
$18,068.93 yearly)
viii. Total: $292,729.15
b. Source: Packet provided within class
c. consultants
i. At the learning den we do not offer special
consultants.
d. benefits
i. Workers Compensation- 2.43% of total wages
ii. Health Insurance
1. $30 monthly per employee
a. $30 x 14 employees= $420 monthly OR
$5,040 yearly
b. Source:
https://www.ehealthinsurance.com/ehi/sbg
health/groupinfo?fromPage=home&

e. additional benefits
i. Unemployment1. 1.11% of total wages
a. Source: Packet provided within class
f. staff development in-service training, fees, etc. to attend
conferences
i. STARS Training
1. $14 per training x 11 teachers= $154
ii. In-service training

1. Approximately $4,000 yearly

2. Source:
http://www.nctm.org/resources/content.aspx?
id=206
g. professional publications, resource books, dues for
professional associations
i. approximately $400 yearly
ii. source: http://www.nctm.org/resources/content.aspx?
id=206
h. recruitment of children
i. Advertisement
1. $100 Employment Ad monthly. Total: $600
2. Source: provided packet in class
i. publicity and marketing
i. See advertisement above
TOTALS PER YEAR:
Clerical Supplies: $497.36
Postage: Total: $210.86
Food: Total: $24,352
Teaching Supplies: $4,409.34
Childcare Supplies: $73.91
Classroom furnishings: $5,431.83
Toys: $1,041.63
Indoor Toys: $1,591.80
Outdoor toys: $1,397.95
Kitchen Supplies: $451.52
Classroom decorations: $488.80
Rent: $51,150
Insurance/all other costs not mentioned above: $152,147.75
Employee Salaries: $292,729.15
Total Spent: $535,973.90
Total Made: $492,749.40