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Mandates
Annual inspection
Legal child/staff ratio
Center's child/staff ratio
Children
Starting enrollment
Enrollment growth (Feb.-May)
Enrollment growth (June-Dec.)
Employees (rounded up)
Work days/month
Hours/day/employee
Administrative personnel
$600
8
8
120
10%
5%
20
8
2
Salary Expenditures
Hourly wage--daycare worker
Director salary/month
Secretary salary/month
Allocation percent--director/secretary
Fringe Benefits Expenditures
FICA (%)
Unemp/Disability (%)
Pension (%)
Health insurance ($/month)
Employee training/employee
Other Expenditures
Food costs/day/child
Supplies costs/day/child
Capital equipment costs/child
Rent & utilities monthly costs
$3.00
$1.50
$50
$36,000
Revenues
State annual startup grant
City facility subsidy/month
Union subsidy/child/day
Percent union members
Monthly fee/child
$90,000
$3,000
$2.00
70%
$400
$9.25
$3,500
$2,000
25%
7.65%
8.00%
6.00%
$600
$300
January
120
15
February
132
17
March
146
19
April
161
21
May
178
23
June
187
24
July
197
25
August
207
26
September
218
28
October
229
29
November
241
31
Expenditures:
Salaries
Day-Care Staff
Administrator
Secretary
Sub-total Salaries
$22,200
$875
$500
$23,575
$25,160
$875
$500
$26,535
$28,120
$875
$500
$29,495
$31,080
$875
$500
$32,455
$34,040
$875
$500
$35,415
$35,520
$875
$500
$36,895
$37,000
$875
$500
$38,375
$38,480
$875
$500
$39,855
$41,440
$875
$500
$42,815
$42,920
$875
$500
$44,295
$45,880
$875
$500
$47,255
Fringe Benefits
Social Security
Unemp/Disability
Health Insurance
Pension
Sub-total
$1,803
$1,886
$9,300
$1,415
$14,404
$2,030
$2,123
$10,500
$1,592
$16,245
$2,256
$2,360
$11,700
$1,770
$18,086
$2,483
$2,596
$12,900
$1,947
$19,927
$2,709
$2,833
$14,100
$2,125
$21,767
$2,822
$2,952
$14,700
$2,214
$22,688
$2,936
$3,070
$15,300
$2,303
$23,608
$3,049
$3,188
$15,900
$2,391
$24,529
$3,275
$3,425
$17,100
$2,569
$26,369
$3,389
$3,544
$17,700
$2,658
$27,290
$3,615
$3,780
$18,900
$2,835
$29,131
Sub-total Personel
$37,979
$42,780
$47,581
$52,382
$57,182
$59,583
$61,983
$64,384
$69,184
$71,585
$76,386
Other Expenditures
Food
Supplies
Capital Equipment
Employee training
Annual inspection
Facility rental
$7,200
$3,600
$0
$4,500
$50
$3,000
$7,920
$3,960
$600
$600
$50
$3,000
$8,760
$4,380
$700
$600
$50
$3,000
$9,660
$4,830
$750
$600
$50
$3,000
$10,680
$5,340
$850
$600
$50
$3,000
$11,220
$5,610
$450
$300
$50
$3,000
$11,820
$5,910
$500
$300
$50
$3,000
$12,420
$6,210
$500
$300
$50
$3,000
$13,080
$6,540
$550
$600
$50
$3,000
$13,740
$6,870
$550
$300
$50
$3,000
$14,460
$7,230
$600
$600
$50
$3,000
Sub-Total Other
$18,350
$16,130
$17,490
$18,890
$20,520
$20,630
$21,580
$22,480
$23,820
$24,510
$25,940
Total Expenditures
$56,329
$58,910
$65,071
$71,272
$77,702
$80,213
$83,563
$86,864
$93,004
$96,095
$102,326
Revenues
State startup grant
City facility subsidy
Union subsidy
Fees/child
$7,500
$3,000
$3,360
$48,000
$7,500
$3,000
$3,696
$52,800
$7,500
$3,000
$4,088
$58,400
$7,500
$3,000
$4,508
$64,400
$7,500
$3,000
$4,984
$71,200
$7,500
$3,000
$5,236
$74,800
$7,500
$3,000
$5,516
$78,800
$7,500
$3,000
$5,796
$82,800
$7,500
$3,000
$6,104
$87,200
$7,500
$3,000
$6,412
$91,600
$7,500
$3,000
$6,748
$96,400
Total Revenues
$61,860
$66,996
$72,988
$79,408
$86,684
$90,536
$94,816
$99,096
$103,804
$108,512
$113,648
Net Income/(Deficit)
$5,531
$8,086
$7,917
$8,136
$8,982
$10,323
$11,253
$12,232
$10,800
$12,417
$11,322
$8,086
$16,004
$24,140
$33,122
$43,445
$54,698
$66,930
$77,730
$90,147
$101,469
Cash on-hand/(borrowed)
December
254
32
Total
$47,360
$875
$500
$48,735
$429,200
$10,500
$6,000
$445,700
$3,728
$3,899
$19,500
$2,924
$30,051
$34,096
$35,656
$177,600
$26,742
$274,094
$78,786
$719,794
$15,240
$7,620
$650
$300
$50
$3,000
$136,200
$68,100
$6,700
$9,600
$600
$36,000
$26,860
$257,200
$105,646
$976,994
$7,500
$3,000
$7,112
$101,600
$90,000
$36,000
$63,560
$908,000
$119,212
$1,097,560
$13,566
$120,566
$115,035
The purpose of this spreadsheet is to figure out the budget for a daycare center, and change the assumptions to c
a. What happens to the calulations if the data changes?
As mentioned above, if any of the assumptions are changed from the first sheet, then the second sheet is affected
change the assumptions to create a surplus for the center. The meaning of the data is to represent the costs to run the dayca
n the second sheet is affected. For instance, if one decreases the salary of the daycare workers, then the surplus for the cente
ent the costs to run the daycare. The spreadsheet is used by modifying the data on the first sheet labeled assumptions, which
then the surplus for the center would increase.
et labeled assumptions, which would then change the numbers of the second sheet labeled Baseline Budget.
line Budget.
300
200
150
100
50
11%
5%
7%
7%
7%
9%
7%
10%
7%
9%
9%
10%
9%
Number of Children
Number of Workers
Jan
Feb
Mar
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec