Congregations Caring for Children

Should an accountant set up a record keeping system for income and expendi 

tures, including workers' compensation, social security, unemployment compen 

sation, and taxes?  What insurance is needed?  Liability?  Health and accident for

children and staff?  Fire and theft?  Will architects or contractors be needed to

build or renovate a facility?  Do they have expertise in designing environments

for young children?

Identify funding sources

Where will start up funds be obtained?  How much money will realistically be

needed to cover fees for professional services?  Purchase or lease of land and a

building?  Construction or renovation expenses?  Classroom, office, and food 

service furniture, equipment, and supplies?  Publicity about the program?  Initial

staff training and services?  How much working capital is available to cover

operating expenses until the program income is sufficient to do so?  Have oppor 

tunities for local grants, partnerships, and venture capital been explored?  What

level of enrollment is necessary to meet expenses?  What fundraising efforts can

be used for start up costs?  For operating expenses?  As a basis of regular pro 

gram support?  For future improvements, repairs, and replacements?

Prepare an annual budget

What portion of income will be from parent fees?  Other sources?  What are the

anticipated expenditures?  Salaries?  Substitutes?  Staff benefits?  Taxes?  Licens 

ing fees?  Marketing?  Fees for other professional services?  Mortgage or rent?

Supplies?  Utilities?  Fundraising expenses?  In service training?  Transportation?

Secure a facility

Is the area zoned for this type of facility?  Is the location convenient to family

neighborhoods, major employers, schools, or transportation centers?  How will

location affect the services provided?  Should transportation be provided?  What

renovations/modifications will be necessary to meet all state and local regula 

tions?  Accommodate the special needs of children and parents?  Assure a high 

quality program?

Plan the Program

Write program objectives

How will the program serve families? Children?  The community?  What ages of

children will be served?  How will groups be determined?  Do program goals

represent the best current knowledge about how young children grow and learn?

What about the roles of early childhood teachers and families?  What long term

goals will the program strive for?

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