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Center Scenario

  • Current Introduction
  • Classroom Information
  • Personnel Costs
  • Non-Personnel Costs
  • Revenue
  • Quality Levels

Totals

Select the quality level you would like the Expense and Revenue Statement to display. If you have not entered this information yet, it will show as blank.
The Expense and Revenue Statement is not editable. It will update as you make selections and add information to PCQC.

Expenses

  • Salary Costs $– –– –– –– –– –– –
  • Mandatory Benefits $– –– –– –– –– –– –
  • Voluntary Benefits $– –– –– –– –– –– –
  • Salary Subtotal $– –– –– –– –– –– –
  • Sum of Per-Teaching Staff Costs $– –– –– –– –– –– –
  • Substitutes $– –– –– –– –– –– –
  • Total Personnel Expenses $– –– –– –– –– –– –
  • Sum of Per-Child Costs $– –– –– –– –– –– –
  • Sum of Per-Classroom Costs $– –– –– –– –– –– –
  • Sum of Per-Site Costs $– –– –– –– –– –– –
  • Total Non-Personnel Expenses $– –– –– –– –– –– –
  • Total Expenses $– –– –– –– –– –– –

Revenue

  • Subsidized Children $– –– –– –– –– –– –
  • Tuition-Based Children $– –– –– –– –– –– –
  • Subsidy and Tuition Total $– –– –– –– –– –– –
  • CACFP Food Reimbursement $– –– –– –– –– –– –
  • Revenue Subtotal $– –– –– –– –– –– –
  • Enrollment Inefficiency − $– –– –– –– –– –– –
  • Uncollected Revenue − $– –– –– –– –– –– –
  • Actual Revenue $– –– –– –– –– –– –
  • Additional Revenue $– –– –– –– –– –– –
  • Total Revenue $– –– –– –– –– –– –

Net Revenue

  • Net Revenue $– –– –– –– –– –– –
  • Net Revenue as a Percent of Total – –– –– –– –– –– –%

Cost Per Child

  • Staffed Capacity – –– –– –– –– –– –
  • Total Teaching Staff – –– –– –– –– –– –
salary costs value salary costs value salary costs value salary costs value salary costs value salary costs value
$
$
$
$
$
$
mandatory benefits value mandatory benefits value mandatory benefits value mandatory benefits value mandatory benefits value mandatory benefits value
$
$
$
$
$
$
voluntary benefits value voluntary benefits value voluntary benefits value voluntary benefits value voluntary benefits value voluntary benefits value
$
$
$
$
$
$
salary subtotal value salary subtotal value salary subtotal value salary subtotal value salary subtotal value salary subtotal value
$
$
$
$
$
$
perstaff costs value perstaff costs value perstaff costs value perstaff costs value perstaff costs value perstaff costs value
$
$
$
$
$
$
substitutes value substitutes value substitutes value substitutes value substitutes value substitutes value
$
$
$
$
$
$
total personnel value total personnel value total personnel value total personnel value total personnel value total personnel value
$
$
$
$
$
$
perchild costs value perchild costs value perchild costs value perchild costs value perchild costs value perchild costs value
$
$
$
$
$
$
perclassroom costs value perclassroom costs value perclassroom costs value perclassroom costs value perclassroom costs value perclassroom costs value
$
$
$
$
$
$
persite costs value persite costs value persite costs value persite costs value persite costs value persite costs value
$
$
$
$
$
$
total nonpersonnel value total nonpersonnel value total nonpersonnel value total nonpersonnel value total nonpersonnel value total nonpersonnel value
$
$
$
$
$
$
total expenses value total expenses value total expenses value total expenses value total expenses value total expenses value
$
$
$
$
$
$
subsidy revenue value subsidy revenue value subsidy revenue value subsidy revenue value subsidy revenue value subsidy revenue value
$
$
$
$
$
$
tuition revenue value tuition revenue value tuition revenue value tuition revenue value tuition revenue value tuition revenue value
$
$
$
$
$
$
subsidy+tuition revenue value subsidy+tuition revenue value subsidy+tuition revenue value subsidy+tuition revenue value subsidy+tuition revenue value subsidy+tuition revenue value
$
$
$
$
$
$
cacfp revenue value cacfp revenue value cacfp revenue value cacfp revenue value cacfp revenue value cacfp revenue value
$
$
$
$
$
$
tuition+cacfp revenue value tuition+cacfp revenue value tuition+cacfp revenue value tuition+cacfp revenue value tuition+cacfp revenue value tuition+cacfp revenue value
$
$
$
$
$
$
enrollment reduced revenue value enrollment reduced revenue value enrollment reduced revenue value enrollment reduced revenue value enrollment reduced revenue value enrollment reduced revenue value
−$
−$
−$
−$
−$
−$
uncollected revenue value uncollected revenue value uncollected revenue value uncollected revenue value uncollected revenue value uncollected revenue value
−$
−$
−$
−$
−$
−$
actual tuition revenue value actual tuition revenue value actual tuition revenue value actual tuition revenue value actual tuition revenue value actual tuition revenue value
$
$
$
$
$
$
other revenue value other revenue value other revenue value other revenue value other revenue value other revenue value
$
$
$
$
$
$
total revenue value total revenue value total revenue value total revenue value total revenue value total revenue value
$
$
$
$
$
$
net revenue value net revenue value net revenue value net revenue value net revenue value net revenue value
$
$
$
$
$
$
net percentage revenue value net percentage revenue value net percentage revenue value net percentage revenue value net percentage revenue value net percentage revenue value
%
%
%
%
%
%
Staffed Capacity Staffed Capacity Staffed Capacity Staffed Capacity Staffed Capacity Staffed Capacity
Total Teaching Staff Total Teaching Staff Total Teaching Staff Total Teaching Staff Total Teaching Staff Total Teaching Staff

Per Child Costs

Based on – –– –– –– –– –– – [Human] children/– –– –– –– –– –– – [FTE] children:
  • Food and Food Preparation Unit (188 × FTE ≈ 211.x): $– –– –– –– –– –– –/yr
  • Kitchen Supplies Unit (189 × FTE): $– –– –– –– –– –– –/yr
  • Classroom Supplies Unit (190 × Human): $– –– –– –– –– –– –/yr
  • Education Supplies Unit (191 × Human): $– –– –– –– –– –– –/yr
  • Office Supplies Unit (192 × Human): $– –– –– –– –– –– –/yr
  • Medical Supplies Unit (193 × Human): $– –– –– –– –– –– –/yr
  • Insurance Unit (194 × Human): $– –– –– –– –– –– –/yr
  • Advertising Unit (195 × Human): $– –– –– –– –– –– –/yr
  • Child Assessment Tool Unit (196 × Human): $– –– –– –– –– –– –/yr
  • Developmental Screening Tool Unit (197 × Human): $– –– –– –– –– –– –/yr
  • Curriculum Unit (198 × Human): $– –– –– –– –– –– –/yr
  • Add'l Per Child (199 × Human): $– –– –– –– –– –– –/yr
  • Total Per-Child Cost (212): $– –– –– –– –– –– –/yr

Per Classroom Costs

Based on – –– –– –– –– –– – classrooms (– –– –– –– –– –– – total sq. ft.):
  • Rent, Lease, or Mortgage Total Cost: $– –– –– –– –– –– –/yr
  • Utilities Total Cost: $– –– –– –– –– –– –/yr
  • Building Insurance Total Cost: $– –– –– –– –– –– –/yr
  • Maintenance Total Cost: $– –– –– –– –– –– –/yr

Per Site Total Costs

Total Non-Personnel Costs Dependent On Sites(237): $– –– –– –– –– –– –/yr

Staffing Total Costs

  • Admin FTE Salaries: $– –– –– –– –– –– –/yr
  • Director Salary Unit (61): $– –– –– –– –– –– –/yr
  • Education Coordinator Salary Unit (62): $– –– –– –– –– –– –/yr
  • Administrative Assistant Salary Unit (63): $– –– –– –– –– –– –/yr
  • Non-Teaching FTEs: – –– –– –– –– –– –
  • Grand Total Teaching Staff for Center FTEs(181.4) (Total Teaching Staff + Assistant Teachers Additional Total): – –– –– –– –– –– –
  • Salary Total Cost (123): $– –– –– –– –– –– –/yr
  • Subs for Staff Training Cost per Staff (127) = $– –– –– –– –– –– –/staff/yr
  • Subs for Staff Training Cost Total (128) = $– –– –– –– –– –– –/yr
  • Subs for Staff Leave Cost per Staff (133) = $– –– –– –– –– –– –/staff/yr
  • Subs for Staff Leave Cost Total (134) = $– –– –– –– –– –– –/yr
  • Substitute Total Cost (138) = $– –– –– –– –– –– –/yr
  • Wages Subtotal (139) = $– –– –– –– –– –– –/yr
  • Workers’ Comp Subtotal (147) = $– –– –– –– –– –– –/yr
  • Teach Staff Workers’ Comp Subtotal (147.3) = $– –– –– –– –– –– –/yr
  • Non-Teacher Workers’ Comp Subtotal (147.4) = $– –– –– –– –– –– –/yr
  • Unemployment for Director (92): $– –– –– –– –– –– –/yr
  • Unemployment for Ed Coordinator (93): $– –– –– –– –– –– –/yr
  • Unemployment for Admin Asst (94): $– –– –– –– –– –– –/yr
  • Unemployment for Teachers (87): $– –– –– –– –– –– –/yr
  • Unemployment for TAs (88): $– –– –– –– –– –– –/yr
  • Unemployment for Addl TAs (88?): $– –– –– –– –– –– –/yr
  • Unemployment for Add'l Staff (95): $– –– –– –– –– –– –/yr
  • Unemployment Costs: $– –– –– –– –– –– –/yr
  • Disability for Director (112): $– –– –– –– –– –– –/yr
  • Disability for Ed Coordinator (113): $– –– –– –– –– –– –/yr
  • Disability for Admin Asst (114): $– –– –– –– –– –– –/yr
  • Disability for Teachers: $– –– –– –– –– –– –/yr
  • Disability for TAs: $– –– –– –– –– –– –/yr
  • Disability for Addl TAs: $– –– –– –– –– –– –/yr
  • Disability for Add'l Staff (115): $– –– –– –– –– –– –/yr
  • Disability Costs (149): $– –– –– –– –– –– –/yr
  • Social Security Costs (150): $– –– –– –– –– –– –/yr
  • Teach Staff Social Security Costs (150.3): $– –– –– –– –– –– –/yr
  • Non-Teach Staff Social Security Costs (150.4): $– –– –– –– –– –– –/yr
  • Medicare Costs (151): $– –– –– –– –– –– –/yr
  • Teach Staff Medicare Costs (151.3): $– –– –– –– –– –– –/yr
  • Non-Teach Staff Medicare Costs (151.4): $– –– –– –– –– –– –/yr
  • Mandatory Benefits Total Cost (153): $– –– –– –– –– –– –/yr
  • Teach Staff Mandatory Benefits Total Cost (176.10.1ff): $– –– –– –– –– –– –/yr
  • Non-Teach Staff Mandatory Benefits Total Cost (176.10.4): $– –– –– –– –– –– –/yr
  • Health Insurance Contribution Cost (159): $– –– –– –– –– –– –/yr
  • Addl Benefits Cost (158): $– –– –– –– –– –– –/yr
  • Voluntary Benefits Total Cost (162): $– –– –– –– –– –– –/yr
  • Teach Staff Voluntary Benefits Total Cost: $– –– –– –– –– –– –/yr
  • Non-Teach Staff Voluntary Benefits Total Cost: $– –– –– –– –– –– –/yr
  • Benefits Subtotal (163): $– –– –– –– –– –– –/yr
  • Teach Staff Benefits Subtotal: $– –– –– –– –– –– –/yr
  • Non-Teach Staff Benefits Subtotal: $– –– –– –– –– –– –/yr
  • Wages+Benefits (165): $– –– –– –– –– –– –/yr
  • Training Fees/Bkgd Checks Costs (173): $– –– –– –– –– –– –/yr
  • "Per-Staff" Costs Subtotal (176): $– –– –– –– –– –– –/yr

Revenue

  • CCAP Subsidy Revenue Subtotal (275): $– –– –– –– –– –– –/yr
  • Tuition Revenue Subtotal (285): $– –– –– –– –– –– –/yr
  • Tuition + Subsidy Revenue Total (287): $– –– –– –– –– –– –/yr
  • Tuition + CACFP Total (296): $– –– –– –– –– –– –/yr
  • Reduced Revenue due to enrollment (297): $– –– –– –– –– –– –/yr
  • Billed Tuition Revenue (298): $– –– –– –– –– –– –/yr
  • Bad Debt Basis (299): $– –– –– –– –– –– –/yr
  • Uncollected Revenue (262): $– –– –– –– –– –– –/yr
  • Actual Tuition Revenue (300): $– –– –– –– –– –– –/yr
  • Other Revenue Total (259): $0/yr

Subsidy Details

    Tuition Details

      CACFP Info

      • CACFP Free Children (290): – –– –– –– –– –– –
      • CACFP Reduced Children (289): – –– –– –– –– –– –
      • CACFP Paid Children (288): – –– –– –– –– –– –
      • CACFP Total Children (291): – –– –– –– –– –– –
      • CACFP Free Revenue (294): $– –– –– –– –– –– –/yr
      • CACFP Reduced Revenue (293): $– –– –– –– –– –– –/yr
      • CACFP Paid Revenue (292): $– –– –– –– –– –– –/yr
      • CACFP Total Revenue (295): $– –– –– –– –– –– –/yr

      Introduction

      How can the PCQC help me?

      Use this calculator to help estimate the annual cost and revenue for full- or part-time care at the program and per-child level.  

      For example, the PCQC can help you answer:

      • How do my current costs compare to the costs associated with a higher quality level?
      • What happens when I raise staff salaries or improve my child-to-staff ratios?
      • How does the number of infant and toddler classrooms I have affect my net revenue?
      • How will participating in the Child and Adult Care Food Program affect my net revenue?

      How do I use it?

      The PCQC lets you create scenarios showing different provider types, manage those scenarios, and print reports of your work. If you create an account, you can save multiple scenarios so you can compare them. National and state-specific data from sources such as the U.S. Bureau of Labor Statistics (BLS) are built into the tool as default values, but you can adjust values as needed for your local area. You can also find more information in the user guide, which you can always find in the top right corner of your screen.

      What information will I need?

      This is the information you will need:

      • Child-to-staff ratios and group size limits by the age of child for your program
      • The staff positions needed in your center, like a full-time director
      • Child care subsidy payment rates for each age group and each quality level
      • Tuition rates for each age group and each quality level. You can find this in your state’s most recent market rate survey or other data sources
      • Age groups that are used to define ratios and subsidy payment rates

      You can use the data collection template to organize your information first or enter your data directly into the PCQC.

      The Provider Cost of Quality Calculator was developed by the Office of Child Care’s National Center on Early Childhood Quality Assurance with funds from Grant #90TA0002-05-02 for the U.S. Department of Health and Human Services, Administration for Children and Families, Office of Child Care and Office of Head Start. This resource may be duplicated for noncommercial uses without permission.

      Fields marked with * are required

      Classroom Information

      Begin using the Provider Cost of Quality Calculator (PCQC) by selecting your state or territory. Then open each section and fill it in. You will be able to see information about your classroom in the table below as you fill out each section. If you need to save your information and come back to it later, please make an account.

      Fields marked with * are required

      • Enter labels for each classroom age group to match your state, territory, or Tribal definitions. For example, you might call Age Group A “Infants” or “0-12 months,” and call Age Group B “Toddlers.” You can add more age groups by selecting the number of additional rows you need and clicking “ADD”. If you add too many rows, you can delete rows by clicking on the trashcan icon next to that row.
        Classroom Age Group Number of Classrooms Type of Classroom Child:Staff Ratio Maximum Group Size Weekly Subsidy Rate Weekly Tuition Child:Staff Ratio Maximum Group Size Weekly Subsidy Rate Weekly Tuition Child:Staff Ratio Maximum Group Size Weekly Subsidy Rate Weekly Tuition Child:Staff Ratio Maximum Group Size Weekly Subsidy Rate Weekly Tuition Child:Staff Ratio Maximum Group Size Weekly Subsidy Rate Weekly Tuition Child:Staff Ratio Maximum Group Size Weekly Subsidy Rate Weekly Tuition Cost Per Child Cost Per Child Cost Per Child Cost Per Child Cost Per Child Cost Per Child Operations
        Type of Classroom
        $
        $
        $
        $
        $
        $
        $
        $
        $
        $
        $
        $
        $
        $
        $
        $
        $
        $
        more items
      • Enter the number of classrooms you have for each age group. The number of children in your care is calculated based on this number, the child-to-staff ratios, and the maximum group sizes you enter.
      • Select the type of care each classroom provides:

        • Full-time care operates around 10 hours a day, 5 days a week, year-round. Infants, toddlers, and children up to age 5 who are not enrolled in Pre-K or kindergarten are the most likely to attend full-time care.
        • In school day plus summer care, children attend the program during Pre-K school hours and attend full time in the summer.
        • In afterschool plus summer care, children from kindergarten up to 13 years attend care before or after school and full time in the summer.
        • In school day for school year care, children attend part-day preschool or state-funded Pre-K that operates during the typical school year. ?
      • Enter the number of children per adult for each classroom as a whole number. For example, if there are 4 infants per every 1 adult in the infant classroom, enter “4”.
      • Enter the maximum group size for each classroom. If group size limits are not specified in your state, enter twice the ratio.
        The PCQC uses the size of the group to calculate the total number of children and teaching staff. It includes one teacher for each age group and at least one assistant teacher, depending on the group size. For example, if the child-to-staff ratio for infants is 4 to 1 and the group size is 8, 1 teacher and 1 assistant teacher are included. If the group size is 12, 1 teacher and 2 assistant teachers are included.
      Classroom Age GroupNumber of ClassroomsClassroom TypeChild-to-Staff RatioMaximum Group Size
      Enrollment efficiency describes the provider’s actual enrollment compared to the maximum staffed capacity for enrollment. For example, if a provider has enough teachers and classrooms to take 70 children, but has 56 children enrolled full time, the enrollment efficiency is 80% (56/70=0.80, 0.80x100=80%). It is recommended that providers keep their enrollment at or above 85%, so for the classroom with room for 70 children to be enrolled at 85%, 60 children would be enrolled (70x0.85=59.5 which rounds up to 60 children).
      %
      Use this space to make notes about your scenario.

      Personnel Costs

      On this page you will enter information and costs associated with your teachers and staff.

      Fields marked with * are required

      • The PCQC bases average annual wages on the Bureau of Labor Statistics (BLS) for the state or territory you selected. You can find the BLS occupation titles in the PCQC User Guide.

        Program Staff

        For each position, assign a salary and select whether the position is full-time (40 hours per week), half-time (20 hours per week), or select none if your center doesn’t have that position.

        The PCQC offers two optional salaries for program staff. You can use one of these options or enter a different salary.

        The director and educational coordinator’s Salary Option 1 is your state’s average annual wage for education administrators from the BLS. The administrative assistant’s Salary Option 1 is your state’s minimum wage. Salary Option 2 for each of these positions is a consistent percentage increase.

        To add more staff members, use the “Add Staff” button to enter their title and full or half-time status.

        Salary Salary Salary Salary Salary Salary Employment Status
        Director
        Salary recommendations vary by state
        $ /yr
        $ /yr
        $ /yr
        $ /yr
        $ /yr
        $ /yr
        Salary Salary Salary Salary Salary Salary Employment Status
        Education Coordinator
        Salary recommendations vary by state
        $ /yr
        $ /yr
        $ /yr
        $ /yr
        $ /yr
        $ /yr
        Salary Salary Salary Salary Salary Salary Employment Status
        Administrative Assistant
        Salary recommendations vary by state
        $ /yr
        $ /yr
        $ /yr
        $ /yr
        $ /yr
        $ /yr
        Position Salary Salary Salary Salary Salary Salary Employment Status Operations
        $ /yr
        $ /yr
        $ /yr
        $ /yr
        $ /yr
        $ /yr
        more items

        Teachers & Assistant Teachers

        Teachers and assistant teachers are added based on the ratios and group sizes you entered in your classroom information.

        The PCQC offers three optional salaries for teachers and teaching assistants. Salary Option 1 for teachers is your state’s average annual wage for preschool teachers. Option 3 for teachers is your state’s average annual wage for kindergarten teachers. Option 2 is the midpoint between Options 2 and 3. Salary Option 1 for assistant teachers is your state’s average annual wage for childcare workers. Options 2 and 3 apply the same percentage increase as is applied for teachers.

        Salary Salary Salary Salary Salary Salary
        Teacher
        Salary recommendations vary by state
        $ /yr
        $ /yr
        $ /yr
        $ /yr
        $ /yr
        $ /yr
        Salary Salary Salary Salary Salary Salary
        Assistant Teacher
        Salary recommendations vary by state
        $ /yr
        $ /yr
        $ /yr
        $ /yr
        $ /yr
        $ /yr
      • The PCQC calculates wages for substitutes using the federal minimum wage and includes 60 hours of substitute time annually for each full-time teacher and assistant teacher in a center. This defaults to 40 hours of leave and 20 hours of training, but you can adjust these default values. Mandatory benefits for substitutes include workers’ compensation.
        The PCQC uses your state minimum wage as a default value. If your state does not have a separate minimum wage, the default value is the federal minimum wage of $7.25 per hour. If you would like to use a different amount or a living wage, enter that amount instead.
        $ /hr
      • The PCQC automatically calculates federal mandatory benefits (Social Security at 6.2%, and Medicare at 1.45%). Enter your employer contribution rates and upper wage limits for mandatory state payroll taxes including unemployment insurance, workers’ compensation, and disability insurance.
        %
        %
        $ /yr
        %
        $ /yr
      • Enter additional benefits not required by the state or federal government.
        Annual Contribution to Health Insurance (per staff) Annual Contribution to Health Insurance (per staff) Annual Contribution to Health Insurance (per staff) Annual Contribution to Health Insurance (per staff) Annual Contribution to Health Insurance (per staff) Annual Contribution to Health Insurance (per staff)
        $ /staff/yr
        $ /staff/yr
        $ /staff/yr
        $ /staff/yr
        $ /staff/yr
        $ /staff/yr
        Annual Paid Time Off (hours per staff) Annual Paid Time Off (hours per staff) Annual Paid Time Off (hours per staff) Annual Paid Time Off (hours per staff) Annual Paid Time Off (hours per staff) Annual Paid Time Off (hours per staff)
        hr
        hr
        hr
        hr
        hr
        hr
        Benefit Cost Operations
        $ /staff/yr
        more items
      • There are other personnel costs to consider for each staff member like time spent training and fees to cover the cost of training materials.
        Centers also need more staff time to cover for breaks during the day and to make up the difference between the length of a typical 8-hour workday and the long hours a center is open, which can be 10 hours or more. Basic coverage of this time is about 20% of additional staff time. The PCQC calculates the number of additional assistant teachers (sometimes referred to as “floaters”) needed to cover the extra time by multiplying all teaching staff by the percentage of additional staff time.
        Annual Teaching Staff Training (hrs per teaching staff) Annual Teaching Staff Training (hrs per teaching staff) Annual Teaching Staff Training (hrs per teaching staff) Annual Teaching Staff Training (hrs per teaching staff) Annual Teaching Staff Training (hrs per teaching staff) Annual Teaching Staff Training (hrs per teaching staff)
        hrs
        hrs
        hrs
        hrs
        hrs
        hrs
        Training Fees and Background Checks Training Fees and Background Checks Training Fees and Background Checks Training Fees and Background Checks Training Fees and Background Checks Training Fees and Background Checks
        $ /staff/yr
        $ /staff/yr
        $ /staff/yr
        $ /staff/yr
        $ /staff/yr
        $ /staff/yr
        Percent Additional Teaching Staff Time Percent Additional Teaching Staff Time Percent Additional Teaching Staff Time Percent Additional Teaching Staff Time Percent Additional Teaching Staff Time Percent Additional Teaching Staff Time
        %
        %
        %
        %
        %
        %
        Additional Per-Staff Cost Cost Operations
        $ /staff/yr
        more items
      Use this space to make notes about your scenario.

      Non-Personnel Costs

      Enter your annual non-personnel and operational costs here. This page includes default values for non-personnel items based on the average cost for these items across a wide range of programs. You can use these defaults or change them based on your experience and the data you have for your location.

      Fields marked with * are required

      • $
        $
        $
        $
        $
        $
        $
        $
        Child Assessment Tool Child Assessment Tool Child Assessment Tool Child Assessment Tool Child Assessment Tool Child Assessment Tool
        $ /child
        $ /child
        $ /child
        $ /child
        $ /child
        $ /child
        Developmental Screening Tool Developmental Screening Tool Developmental Screening Tool Developmental Screening Tool Developmental Screening Tool Developmental Screening Tool
        $ /child
        $ /child
        $ /child
        $ /child
        $ /child
        $ /child
        Curriculum Curriculum Curriculum Curriculum Curriculum Curriculum
        $ /site
        $ /site
        $ /site
        $ /site
        $ /site
        $ /site
        Label Cost Operations
        $
        more items
      • Per-classroom items are expressed in dollars per square foot and are based on the size of an average classroom.

        To figure out typical classroom size, estimate 80 square feet per child. This includes the classroom, storage, hallways, bathrooms, office, and other non-classroom spaces. Or if you have the total square footage of your site, estimate by dividing the total square footage of the site by your number of classrooms.

        The default square footage value uses 80-square feet per child and assumes that a classroom has on average 16 children.

        sq. ft.
        $ /sq. ft.
        $ /sq. ft.
        $ /sq. ft.
        $ /sq. ft.
        Label Cost (per square foot) Operations
        $
        more items
      • Per-site costs are fixed and do not vary by classroom or children.
        $
        $
        $
        Professional Services and Fees Professional Services and Fees Professional Services and Fees Professional Services and Fees Professional Services and Fees Professional Services and Fees
        $ /site
        $ /site
        $ /site
        $ /site
        $ /site
        $ /site
        Accreditation Fees Accreditation Fees Accreditation Fees Accreditation Fees Accreditation Fees Accreditation Fees
        $ /site
        $ /site
        $ /site
        $ /site
        $ /site
        $ /site
        Professional Membership and Subscriptions Professional Membership and Subscriptions Professional Membership and Subscriptions Professional Membership and Subscriptions Professional Membership and Subscriptions Professional Membership and Subscriptions
        $ /site
        $ /site
        $ /site
        $ /site
        $ /site
        $ /site
        Label Additional Per Site Cost Operations
        $
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      Revenue

      Enter tuition, subsidy rates, and other revenue that applies to the cost of child care for each classroom age group.

      Fields marked with * are required

      • Enter the full-time or part-time weekly subsidy and private tuition rates for each age group.
      • Enter the percentage of children in your center who are receiving a subsidy. This will be used to calculate revenue from subsidy payments. The remaining percentage will be used to calculate revenue from private tuition.
        %
      • Choosing “yes” means that the private tuition rates will be used for all children. Choosing “no” means that the subsidy rates will be applied to the percentage of children receiving subsidies and private tuition rates will be applied to the other children.
      • Does your center take part in the Child and Adult Care Food Program (CACFP) to get reimbursed for serving healthy food to children?
        If you select yes, the PCQC will factor in reimbursement for breakfast, lunch, and one snack that should supplement the cost of food and food prep entered on the Non-Personnel Costs page. If you do not currently take part in the CACFP, you may be eligible.
        This information refers to the family income of children in your center and is only used to calculate the percentage of children who receive free and reduced-price meals through the CACFP. Enter the percentage of children that fall into each category:
        •     Family income is less than 130% of the federal poverty level (FPL): free meals  
        •     Family income is between 130% - 185% of FPL: reduced-price meals
        •     Family income is above 185% of FPL: meals are reimbursed at a lower rate than the first two categories 
        %
        %
        %
      • A provider may have revenue from sources beyond tuition, child care subsidies, and CACFP. If you have any revenue from bonuses, contributions, grants, tax credits, or other sources, you can add them here.
        $ /yr
        Source Revenue Operations
        $ /yr
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      • The industry standard is to keep uncollected revenue less than 3% of revenue. Programs with clear tuition payment policies and effective collection practices have a lower percentage of uncollected revenue. Those that are trying to collect copayments from families receiving subsidies may have a higher percentage of uncollected revenue.
        %
      Use this space to make notes about your scenario.

      Quality Levels

      Many states have Quality Rating and Improvement Systems (QRIS) that set the standards for quality improvement. These systems help improve the quality of child care and early learning programs. Regardless of if your state has a QRIS, you can use the PCQC levels to see how higher salaries, lower ratios, or other changes might affect your program.

      There are five quality levels available for you to model as well as a baseline level. The baseline level shows quality related information you have entered up until now. You can go to each level and either copy your baseline information into that level and make a few adjustments to your data, or by entering new numbers from scratch in each level.

      Quality cost drivers fall into three categories:

      • Staff qualifications: As quality increases, staff qualifications often increase. As qualifications for teachers increase, wages and benefits should also increase.
      • Ratios or group size: Some programs reduce ratios and group size for all children or just for younger children as a part of quality improvement. Reducing ratios also increases the cost per child since costs are spread among fewer children.
      • Time: As quality increases, teachers and assistant teachers spend more time outside the classroom for activities like planning, professional development, and family engagement. Centers must cover the time that teachers are out of the classroom with additional staff.

      Fields marked with * are required

      • Enter the number of children per adult for each classroom and the maximum group size that you expect for this quality level.

        If you would like to add classrooms to estimate expanding your center at this quality level, please add the classroom on the Classroom Information page where you first named your classrooms. Enter “0” for any quality levels where you don’t have that class.

      • If benefits are provided at this quality level, enter the employer’s annual contribution amount per employee to cover health insurance and other benefits.

        Enter the annual salary for each staff member for this quality level.

        If you would like to add more staff, please add them on the Personnel page. If there are any staff members you don’t want at this quality level, enter “0” as their salary.

        The PCQC includes 10 paid holidays and 5 days (40 hours) of paid time off for all center staff and 20 hours of annual staff training time. You can also include the cost of training fees for each staff member. Total additional staff time reflects the time that teaching staff are out of the classroom, either because their shifts ended or because they are working on activities such as curriculum planning or parent-teacher conferences.

      • Enter non-personnel costs that you expect at this quality level. Keep in mind that child assessment systems typically range from $20-$50 per child per year.
      • Enter the full-time weekly subsidy and private tuition rates for each age group at this quality level.
      Use this space to make notes about your scenario.
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