Childcare Landscape Study - Flipbook - Page 32
Davidson County Child Care Landscape Study Results
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Table 8: Other Fixed Expenses at the Model Center
Expense Category
Annual Cost to Model Center
Audit
$16,000
Internet/Phone Service
$8,400
Professional Services
$1,282
Accreditation
$625
Licensing
$573
Professional Memberships
$75
Total
$26,955
Per Child Expenses
Many expenses are modeled on a per-child basis, such as food, educational expenses, and
office supplies. These costs capture the day-to-day resources expended in providing highquality care. Per-child costs and capacity-scaled totals appear in Table 9 below. All modeled
costs represent Tennessee default values in the ACF Calculator.
Table 9: Inventory of Capacity Scaled Expenses
Expense Category
Food
Expenses per Child
Total Center Annual Expenses
$2,177
$202,461
Office Supplies
$119
$11,067
Educational Supplies/Crafts
$119
$11,067
Medical Supplies
$67
$6,231
Kitchen Supplies
$57
$5,301
Curriculum
$37
$3,441
Child Assessment
$27
$2,511
Developmental Screening Tool
$14
$1,302
Liability Insurance
$126
$11,718
Advertising
$24
$2,232
$2,767
$257,331
Total
Cost Estimation Model Assumptions for Home-based Child Care
The cost structure of home-based child care programs is distinct from center-based
programs. Home-based programs are typically much smaller and operate out of a private
residence. Tennessee child care regulations divide home-based child care into two
categories: 1) family home-based programs and 2) group home-based programs. Family
home-based programs serve up to seven children, whereas group home-based programs
serve at least eight and up to 15 children.15 As a result, group home-based programs often
require additional staff and space to meet licensing and quality standards. These differences
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