Cost Model of Quality Child Care in San Francisco 2010

Cost Models of Three Types of Early Care and
Education/Child Care Centers in San Francisco:

What is the True Cost of High Quality Care?
Prepared by
Kelly Lynch, Northwestern University School of Education and Social Policy
and Mardi Lucich, Citywide Child Care Administrator
Department of Children, Youth & Their Families (DCYF)
Summer 2009
Additional thinking support and data provided by:

Elise Crane and Michele Rutherford (Human Services Agency)
Greg Rojas, Sandra Naughton, Jonathan Wrobel, Max Rocha (DCYF)
Jason Sullivan (Wu Yee Children’s Services)
Graham Dobson (Child Care Planning and Advisory Council)
Ingrid Mezquita (First 5-San Francisco)
Staff at Holy Family Day Home, Associated Students Inc. Early Childhood Education
Center, and Marin Day School/Bright Horizons
Introduction
The purpose of this report is to estimate the overall true cost of providing a high quality licensed early
care and education/child care in a center-based program in San Francisco, and to inform the Department
of Children, Youth, and Their Families (DCYF) and the jointly-funded early care and education (ECE)
investments.
NOTE: The term early care and education is used as an inclusive term to mean all types of licensed
education and care for children from birth through age five. These services are known by many names,
such as child care, daycare, preschool, Head Start/Early head Start, pre-kindergarten, etc.; but they all
share the essential element of providing care and education for young children.
The ECE team at DCYF, with input from the senior policy/planners within the DCYF, Human Services
Agency (HSA), staff overseeing citywide ECE initiatives, and real San Francisco child care center
operators, developed this model of three hypothetical child care centers of varying levels of standards
and funded through various revenue streams:
1. a program licensed under the Department of Social Services (DSS) Title 22 Community Care
Licensing, which constitutes the minimum state standards;
2. a California Department of Education-Child Development Division (CDE-CDD) contracted
program guided by Title 5 quality standards;
3. a high quality program, based on nationally recognized best practices, called The Obama
Child Development Center for Change (OCDCC).
We named our high quality child development center the Obama Child Development Center for Change
for two reasons. First, President Barack Obama campaigned on a political platform of “change”, where
he articulated that business as usual is no longer acceptable, that the country should be bold and
courageous in its actions, and open to the momentum that allows systems to evolve and outcomes to
improve. Secondly, President Barack Obama, in the highest position of leadership in our country, has
publically declared that early care and education is valuable as the first pillar of our education system, as
well as a vital underpinning of our country’s economic success.
Methodology
While developing the San Francisco cost model, the Long Beach Economic Model of Quality Early Care
and Education: What does quality cost? (Long Beach Early Care and Education Committee, 2006) was
used as a base template.
For The Obama Child Development Center for Change (OCDCC), quality standards were based on the
following resources benchmarks for quality: Title 5 state programmatic standards and regulations, the
National Association of Education of Young Children (NAEYC) Program Standards and Accreditation
Criteria, the National Institute for Early Education Research’s ten generally accepted benchmarks for
what constitutes high quality prekindergarten education, the Early Childhood Environmental Rating
Scale (ECERS) and Infant/Toddler Environment Rating Scale (ITERS). Using these sources, the highest
standard of quality was used for the OCDCC –to highlight what is the true cost of high quality care.
Cost Models of ECE/Child Care Centers in San Francisco DCYF August 2009 –updated March 2010
Page 1 of 40
These quality program dimensions include staffing qualifications, staffing patterns, staff-to-child ratios,
group sizes, professional development/training, and parent involvement. High quality standards for
nutrition and food service, health and safety, and interior/exterior facility square footage were also taken
into account. Built into the budget is funding for consultants and staff support personnel, including an
enrollment specialist, an administrative assistant, and a cook.
The three San Francisco hypothetical child care centers are modeled after comparable, in size and scope,
child care centers presented in Santa Clara County, Orange County, and Long Beach’s studies (See
Bibliography). Local child care providers, program/initiative staff, and policy/planning staff within City
departments invested in the citywide ECE system were consulted for additional input and experience to
help shape the three distinct models. San Francisco’s prototype child care centers were designed taking
into consideration both the typical, as well as best practices related to: the number of children served by
age cohorts, group sizes and ratios, number of classrooms, number of teachers and their education
levels, and children’s enrollment and transitions through the program. Specifically, the hypothetical
Title 22 and Title 5 centers are created utilizing their respective programmatic standards and reflect
typical personnel costs; whereas the OCDCC was designed to reflect higher quality standards and
improved staff compensation and benefits.
All three prototype programs are year-around, full-day (11 hours/day) stand alone centers with 104-114
children served. Each center is assumed to be closed for two weeks per year to allow for staff vacations.
CDE-CDD contracted programs must be open 246 days a year, so the additional four days are intended
to be used for in-service trainings/professional development. All of the programs serve children from six
weeks to five years of age.
The Title 22 and Title 5 centers were staffed at state-mandated levels for acceptable ratios and group
sizes. For the OCDCC, staffing was configured based on thinking about what is in the best interest of the
child, as well as what is considered best practice for staffing patterns and teacher qualifications in each
classroom. The staffing ratios used are based on child:adult ratios required for NAEYC Accreditation
within each age group (see Staffing Worksheets). For each program, the ratios remain at the designated
level with adequate time for lunch breaks, planning and documentation. No compromises are allowed on
educational qualifications and the staff is compensated according to our highest paid early childhood
professionals in the city. It is extremely noteworthy to mention that the desire was to show the true
cost of high quality, which means significantly improving the early childhood workforces’
compensation to align and have wage parity with K-12 teachers when one’s educational
achievement is equivalent, however, the costs associated with such an effort is far beyond
sustainable due to the number of staffing per classroom needed to meet appropriate ratios in ECE.
This means that currently, neither government reimbursements nor what parents can afford will
allow for the compensation to realistically reach parity.
For the Title 5 center, salaries were based off of the San Francisco State University/Head Start salary
schedule and modified to reflect annual increases for tenure (using the Los Angeles County Draft Model
Compensation for Child Care and Development Personnel). Wage rates for the Title 22 center were
derived from San Francisco CARES data1 for the average hourly wage rates based on job title. The
OCDCC programmatic staff wages are aligned with the San Francisco Unified School District’s
(SFUSD) salary schedule for their Child Development Program staff. SFUSD Child Development
1
SFCARES data reflects wage rates for individual programmatic staff that applied for an annual stipend based on professional goals achieved throughout the
year, and does not include staff from publically-administered programs or Title 5 centers.
Page 2 of 40
Program’s wages are among the highest in the city/county, but the compensation for its early childhood
teachers is not K-12 parity, which is the ultimate goal for adequate professional compensation that is
commensurate with one’s education and experience.
Revenue streams for each of the centers were calculated based on CDE-CDD’s contract reimbursement
rates, state Alternative Payment (AP) voucher reimbursement ceilings, collection of state-mandated
family fees for subsidized care, and full-fee tuition. The Title 22 center is not contracted with the state
and therefore revenue is limited to full-fee tuition and AP vouchers with some families paying fees. The
revenue for the model Title 5 center and OCDCC was calculated using the state standard reimbursement
rate (SRR) and includes the family fees for both the contracts and the AP vouchers (See Revenue
Worksheets). The gap in funding between revenue and expenditure was then calculated for each
program; and additionally, the gap was calculated if local grants (based on current rates) were not
available for each center.
Findings
What does high quality ECE/child care cost in center-based program in San Francisco? -in our
prototype, we found the following:
Average staffing costs require 73%–78% of a center’s budget, with the highest percentage being
associated with the higher quality program.
Programmatic staffing costs are more then 2/3 of the total personnel costs across all types of
centers.
The average cost per child by program type ranges from $11,552 - $24,161/annually, with the
average cost of providing care (by age cohort) indicating that the high quality program costs
more then twice as much as the program based on the state’s minimum standards.
o Average cost of providing infant care (6 weeks-24 months) ranges from $14,111-
$28,788/annually.
o Average cost of providing toddler care (24-36 months) ranges from $11,734-
$25,456/annually.
o Average cost of providing preschool-age care (3-5 years) ranges from $8,810-
$18,239/annually.
The Regional Market Rate (RMR) falls short and only covers on average 85% of the true cost of
care in a typical Title 5 center.
o The RMR covers approximately 58% of the true cost of care in a high quality child
development center (based on OCDCC model).
Page 3 of 40
The State’s subsidized child development Standard Reimbursement Rate (SRR) for Title 5
center-based contractors falls well short of providing adequate funding commiserate with
compensation standards for highly qualified professional staff:
o For infants – only covers 74% of the cost of care based on an adjusted Regional Market
Rate (SF-RMR) for San Francisco.
o For toddlers – only covers 73% of the cost of care based on an adjusted Regional Market
o For preschoolers – only covers 66% of the cost of care based on an adjusted Regional
Market Rate (SF-RMR) for San Francisco.
The SRR would need to increase from 36% (infants), 38% (toddlers), and 53% (preschoolers) to
cover the true cost of care in a typical Title 5 funded center in San Francisco.
A high quality child development center (based on OCDCC cost model) cannot rely solely on the
SRR, as the reimbursement rate barely covers half of the associated expenses of providing such
care:
o For infants – only covers 53% of the cost of care based on an adjusted Regional Market
o For toddlers – only covers 49% of the cost of care based on an adjusted Regional Market
o For preschoolers – only covers 50% of the cost of care based on an adjusted Regional
Market Rate (SF-RMR) for San Francisco.
The SRR would need to increase 89% (infants), 103% (toddlers), and 99% (preschoolers) to
cover the true cost of care for children from low-income families attending a high quality child
development center (based on OCDCC cost model) that pays teaching staff near parity to K-12
educators.
Higher quality care is financially beyond the reach of most working families when high quality
infant care costs $2,399 per month, toddler care at $2,121, and preschool-age care at $1,520
(based on OCDCC cost model).
Tuition for private paying families will need to increase nearly 10% to cover the cost of a full-
day preschooler and over 30% to cover the cost of a full-day infant or toddler in a high quality
child development center (based on OCDCC cost model) that pays teaching staff near parity to
K-12 educators.
Understanding the importance of quality is essential to our findings. The national studies that attempt to
define quality in ECE/child care are well-known and abundant. The critical structural dimensions that
facilitate optimal health and development for children are caregiver compensation, education,
Page 4 of 40
specialized training and then adult:child ratio.2 Highly educated and highly skilled professionals that
offer a consistent relationship with a child help to promote positive development. And settings where
these professionals are responsible for fewer children are most often found to have higher ratings for
quality.
The compensation for San Francisco’s early childhood workforce falls short of a high-quality standard;
and as a result the early childhood professionals’ wages constitute a major subsidy in the ECE/child care
market. Wage levels are considerably beneath those for elementary school teachers in the Bay Area
public school districts –salaries for early childhood professionals are approximately 60% of the average
public elementary school teacher salary.3 Only through raising salary levels can we expect to attract and
retain highly-qualified, educated professionals for the City’s early childhood workforce.
The National Child Care Staffing Study concludes that inadequate compensation has a direct and
negative impact on the quality of programs provided to children (Whitebook, Howes and Phillips, 1990).
Early childhood professionals’ compensation is linked to high quality care even when training and ratios
are considered. And compensation is the primary determinant of staff turnover; and higher turnover is
associated with poorer outcomes for children. Therefore, improving the compensation for early
childhood professionals is an important step in improving the quality of a program.
The purpose of this report is to illustrate the overall true cost of providing a high quality ECE/child care
in San Francisco. As the data indicates, the current State reimbursement rates (both the SRR and RMR)
are far too low to sustain high quality programming for the children who need it the most according to
researchers. State investments allocated for child development services in licensed center-based settings
for the City’s low-income children and their families will need to increases substantially, to both cover
the true cost of meeting Title 5 programmatic standards, as well as enabling the quality of programs to
improve with better ratios, smaller groups sizes and higher compensated teaching staff.
High quality early care and education, especially for low-income children, has been proven to be one of
the most cost-effective ways to guarantee that more of our children are able to learn the skills they will
need for success in school and later in life. Developing this model (and the estimated gap in revenue) is
intended to inform the ECE Joint Funders as it thinks about funding strategies and system investments;
but the work is also intended to help the ECE community better communicate with the
businesses/private sector, other private funders, and families about the cost of quality. It is imperative to
nurture and support public will that understands the importance of quality ECE/child care and its true
cost.
Possible Next Steps
Although licensed family child care homes are not included in this analysis, we recognize that they are a
crucial component to the child care industry and would benefit largely from a similar cost analysis. In
addition, a comparison between different program typologies (i.e., infant/toddler stand-alone, or
preschool-only), may offer further insight into the true cost of care for specific age groups.
2
C. Howes and J. Brown. Policy Brief #9: Improving Child Care Quality. UCLA Center for Healthier Children, Families and Communities, California
Policy Research Center, University of California.
3
Keys to Economic Success in the 21st Century: Investing in Early Childhood. Page 24.
Page 5 of 40
Staff turnover is a factor that increases cost to a program, and an analysis on this cost (compared to
higher compensation) could be extremely beneficial for program directors and child care funders.
Page 6 of 40
Cost Models of Three Types of Early Care and Education/Child Care Centers in San Francisco
Overview and Cost Analysis
Cost Per Child Per Program

Type of Child Care Center Title 22 Title 5 Obama
Monthly Annually Monthly Annually Monthly Annually
Infants (Birth to 24 months) $1,176 $14,111 $1,758 $21,090 $2,399 $28,788
Toddlers (24-36 months) $978 $11,734 $1,455 $17,460 $2,121 $25,456
Preschoolers (3-5 years) $734 $8,810 $1,149 $13,792 $1,520 $18,239
Overall Average Cost per Child $963 $11,552 $1,454 $17,447 $2,013 $24,161
Total Personnel Costs as % of Total Cost 73% 76% 78%
Program Staff Salary Analysis

Type of Child Care Center Title 22 Title 5 Obama
Monthly Annually Monthly Annually Monthly Annually
4
Program Staff Salaries $46,294 $555,530 $72,894 $874,729 $115,905 $1,390,858
Total Personnel Costs5 $70,069 $840,831 $115,803 $1,389,632 $173,187 $2,078,246
Program Staff Salaries as % of Total Personnel
Costs 66% 63% 67%
4
Includes salaries for Program Director, Site Supervisor, Master Teachers, Teachers, Associate Teachers, Aides and Floaters.
5
Includes all program salaries in addition to administrative staff, cooks, substitutes, payroll taxes and benefits.
Page 7 of 40
Title 22 Program Overview & Cost Analysis
Program Overview
Title 22 Center
Age Group Group Size Adult: Child Ratio # Classrooms Total Children # of Teachers6 Aids/ Floaters
Young Infants (6 weeks
8 1:04 2 16 4 0
to 13 months)
Mobile Infants (13
8 1:04 2 16 4 1
months to 24 months)
Toddlers (24 months to
12 1:06 2 24 4 1
36 months)
Preschool (3-5 Years) 24 1:12 2 48 4 0
TOTAL 8 104 18
Cost per Child

Title 22 Center
Infants (6 weeks Toddlers (24-36 Preschoolers (3-5 Average Cost per
to 24 months) months) years) Child
Monthly $1,176 $978 $734 $963
Annually $14,111 $11,734 $8,810 $11,5527
Personnel as % of Total Cost 79% 74% 66% 73%
6
Teachers include Master Teachers, Teachers, and Associate Teachers.
7
Overall Average Cost per Child is $12,191 when averaging across all four age groups.
Page 8 of 40
Staff & Educational Qualifications
Title 22 Center
Staff Role/Salary Ranges # Community Care Licensing Requirements Salary Scale
$57,221; $27.51/hour using maximum Program
Program Director 12 units in ECE/CD and 3 units in administration or staff Director wage based on San Francisco CARES Title
1 relations; or AA with emphasis in ECE/CD; or higher 22 salary data.
$32,293; $15.83/hour using average Teacher wage
Master Teachers 12 units in ECE/CD; or Child Development Associate (CDA) from SF CARES Title 22 salary data. 2040 hours per
2 Credential, or higher year total with one week of unpaid vacation.
$29,009; $14.22/hour using average Associate
Teacher wage from SF CARES Title 22 salary data.
Teachers
12 units in ECE/CD; or Child Development Associate (CDA) 2040 hours per year total with one week of unpaid
14 Credential, or higher vacation.
Aide
2 18 years or older $13,800; ($11.04/hour) Part-time at 30 hours a week.
Staff Total 19
Professional Staff Salaries

Title 22 Center
Per Staff Member Cumulative Total
PERSONNEL # Hourly Wage Monthly Annually Monthly Annually
8
Master Teachers (AA) (#) 2 $15.83 $2,691 $32,293 $5,382 $64,586
Subtotal 2 $2,691 $32,293 $5,382 $64,586
Teachers (#) 14 $14.22 $2,417 $29,009 $33,844 $406,123

Aide Teachers (25 hours/week) 2 $11.04 $1,150 $13,800 $2,300 $27,600
Subtotal 16 $3,567 $42,809 $36,144 $433,723
Totals 18 $6,259 $75,102 $41,526 $498,310
8
Teachers and Master Teacher’s salary based on 2040 hours a year, with one week of unpaid vacation.
Page 9 of 40
Cost Analysis
Title 22 Center
Young Infants Mobile Infants ALL INFANTS Toddlers Preschoolers Totals
Number of Children 16 16 32 24 48 104
% of Child Population 15% 15% 31% 23% 46% 100%
EXPENDITURES # Monthly Annual # Monthly Annual # Monthly Annual # Monthly Annual # Monthly Annual # Monthly Annual
Program Director $734 $8,803 $734 $8,803 $1,467 $17,606 $1,100 $13,205 $2,201 $26,410 1 $4,768 $57,221
Master Teachers 1 $2,691 $32,293 0 $0 $0 1 $2,691 $32,293 0 $0 $0 1 $2,691 $32,293 2 $5,382 $64,586
Teachers 3 $7,252 $87,026 4 $9,670 $116,035 7 $16,922 $203,062 4 $9,670 $116,035 3 $7,252 $87,026 14 $33,844 $406,123
Aides (Part-Time) 0 $0 $0 1 $1,150 $13,800 1 $1,150 $13,800 1 $1,150 $13,800 0 $0 $0 2 $2,300 $27,600
Subs, Admin Staff $665 $7,980 $665 $7,980 $1,330 $15,961 $998 $11,970 $1,995 $23,941 $4,323 $51,872
Subtotal Salaries $7,917 $136,103 $11,485 $146,619 $23,560 $282,722 $11,817 $155,010 $9,247 $169,670 $50,617 $607,402
plus Personnel
Expenses $2,993 $35,912 $2,993 $35,912 $5,985 $71,824 $4,489 $53,868 $8,978 $107,736 $19,452 $233,429
Total Salaries and
Personnel Expenses $10,910 $172,015 $14,477 $182,531 $29,545 $354,546 $16,306 $208,879 $18,225 $277,406 $70,069 $840,831
Occupancy,
Administration,
Educational $4,041 $48,497 $4,041 $48,497 $8,083 $96,994 $6,062 $72,745 $12,124 $145,491 $26,269 $315,230
Total Cost Per Age

Group* $18,376 $220,512 $19,252 $231,028 $37,628 $451,540 $23,469 $281,624 $35,241 $422,897 $96,338 $1,156,061
COST PER CHILD $1,149 $13,782 $1,203 $14,439 $1,176 $14,111 $978 $11,734 $734 $8,810 $1,016 $12,191
(Personnel Subtotals) $10,910 $172,015 $14,477 $182,531 $29,545 $354,546 $16,306 $208,879 $18,225 $277,406 $70,069 $840,831
Personnel as % of
Total Cost 59% 78% 75% 79% 79% 79% 69% 74% 52% 66% 73% 73%
Page 10 of 40
REVENUE from Families & State
Title 22 Center
Total
Amount Total $/month Total Amount per Total
per Infant $/month Amount per Mobile Amount per $/month Preschooler $/month Total Total
/month # Infants Mobile/month # Infants Toddler/month # Toddlers /month # Preschoolers # $/month Year Total
Total
Children 16 16 24 48 104
9
Tuition $1,468 13 $19,084 $1,468 14 $20,552 $1,368 21 $28,728 $1,147 46 $52,762 94
10
$121,126 $1,453,512
11
Voucher $1,330.15 3 $3,990.45 $1,330.15 2 $2,660.30 $947.12 3 $3,224.39
12
$974.12 2 $1,948.24 10 $11,823 $141,881
Family
13 14
Fee $332.01 1 $332.01 $332.01 0 $0.00 $273.42 1 $273.42 $195.30 1 $195.30 3 $801 $9,609
15
TOTAL $3,130.16 16 $23,406.46 $2,798.15 16 $23,212.30 $2,588.54 24 $32,225.81 $2,316.42 48 $54,905.54 104 $133,750 $1,605,001
9
Tuition based on average of Title 22 providers.
10
Assuming roughly 90% of families pay full tuition.
11
Maximum voucher reimbursement rate = $1330.15 per month for 0-2 year-olds; $974.12 per month for 2-5 year-olds. Assuming 21 days per month.
12
Assumed two toddlers are over two years of age, and one is younger than two years old.
13
$9.30 per day with differential; using median family of 3 with income of $2,574/month on Child Care and Development Family Fee Schedule, 2007. (Differential: 1.7 infants; 1.4 toddlers; 1
preschoolers).
14
Assuming roughly 25% of families with vouchers pay the family fee.
15
This revenue does not include $5000 assumed to be collected from annually from donations/fundraising.
Page 11 of 40
Title 5 Program Overview and Cost Analysis
Program Overview
Title 5 Center
Age Group Group Size Adult: Child Ratio # Classrooms Total Children # of Teachers16 Aids/Floaters
9 1:03 2 18 6 1
to 13 months)
Mobile Infants (13
9 1:03 2 18 6 1
12 1:04 2 24 6 0
36 months)
Preschool (3-5 Years) 24 1:08 2 48 6 0
TOTAL 8 108 26
Cost per Child

Title 5 Center
Infants (6 weeks Toddlers (24-36 Preschoolers (3- Average Cost per
to 24 months) months) 5 years) Child
Monthly $1,757 $1,455 $1,149 $1,454
Annually $21,086 $17,456 $13,787 $17,44317
Personnel as % of Total Cost 80% 76% 70% 76%
16
Teachers include Master Teachers, Teachers, and Associate Teachers.
17
Page 12 of 40
Title 5 Center
California Child
Development Permit
Staff Role/Salary Matrix/Title V
Ranges # Education/Qualification Requirements Salary Scale Programs
Masters Degree in Early Childhood Education (ECE) $68,928; ($33.14/hour) SF Head Start ECD/ Education
Qualifies for Program
Program Director or related field and holds/qualifies for Program Manager salary from San Francisco Head Start Salary
Director Permit
1 Director Permit Survey, June 2008
Bachelors Degree (BA/BS) with 24 Early Childhood
Education/Child Development (ECE/CD) units, with 6 $49,500; ($23.18/hour) median of SF Head Start Center
Qualifies for Site Supervisor
Site Supervisor units of Administration or other specialization and 2 Director salary from San Francisco Head Start Salary
Permit
units of Adult Supervision and supervisory and Survey, June 2008
1 classroom experience (2-3yrs).
(1) BA/BS with 24 units of ECE/CD and experience;
(1) $41,350, ($19.88/hr); (2) $36,150, ($17.38/hr); (3)
(2) AA (or 60 units) including 24 ECE/CD + 6 units (1&2) Qualifies for Master
$34,070, ($16.38/hr); median Master Teacher salaries
Master Teachers Adult Supervision and supervisory and classroom
based on qualifications on Head Start Compensation
Teacher Permit; (3) Qualifies
experience (2-3 yrs.); (3) AA (or 60 units) including 24 for Teacher Permit18
Scale∗
3 ECE/CD units and General Education and experience
At least 24 units in ECE/CD including general $30,514; ($14.67/hr), median Teacher salary on Head
Teachers education and experience Start Compensation Scale*
Qualifies for Teacher Permit
13
Four full-time ($26,790 each) and one part-time floater
12-24 units of ECE/CD including core courses and ($19,320); ($12.88/hr); median Assistant Teacher salary Qualifies for Associate
Associate Teacher experience based on qualifications on Head Start Compensation Teacher Permit
5 Scale*
Four full-time ($25,750 each) and one part-time floater
($18,570); ($12.38/hr); median Assistant Teacher salary Qualifies for Assistant
Aide 6-12 units of ECE/CD
based on qualifications on Head Start Compensations Teacher Permit
5 Scale*
Staff Total 28
∗
Head Start Salary Scale based on the Model Compensation Scale for Child Care and Development Personnel, created by Los Angeles County Child Care Planning Committee, September 2004.
18
Still considered a Master Teacher because education and qualifications exceed those of the Teachers in this program.
Page 13 of 40
Professional Staff Salaries
Title 5 Center
Master Teachers (BA) (#) 1 $19.88 $3,446 $41,350 $3,446 $41,350

Master Teacher (AA+ supervision) (#) 1 $17.38 $3,013 $36,150 $3,013 $36,150
Master Teacher (AA) (#) 1 $16.38 $2,839 $34,070 $2,839 $34,070
Subtotal 3 $9,298 $111,571 $9,298 $111,571
Teachers (#) 13 $14.67 $2,543 $30,514 $33,056 $396,677

Assistant Teachers (#) 4 $12.88 $2,233 $26,790 $8,930 $107,162
Aide 4 $12.38 $2,146 $25,750 $8,583 $103,002
Floater (AT) (Part Time) 1 $12.88 $1,610 $19,320 $1,610 $19,320
Floater (Aide) (Part Time) 1 $12.38 $1,548 $18,570 $1,548 $18,570
Subtotal 23 $10,079 $120,944 $53,728 $644,730
Totals 26 $19,376 $232,516 $63,025 $756,301
Page 14 of 40
Cost Analysis
Title 5 Center
% of Child
Population 17% 17% 33% 22% 44% 100%
EXPENDITURES # Monthly Annual # Monthly Annual # Monthly Annual # Monthly Annual # Monthly Annual # Monthly Annual
Program Director &
Site Supervisor $1,645 $19,738 $1,645 $19,738 $3,290 $39,476 $2,193 $26,317 $4,386 $52,635 2 $9,869 $118,428
Master Teachers 1 $3,446 $41,350 0 $0 $0 1 $3,446 $41,350 1 $2,839 $34,070 1 $3,013 $36,150 3 $9,298 $111,571
Teachers 3 $7,628 $91,541 4 $10,171 $122,054 7 $17,800 $213,595 3 $7,628 $91,541 3 $7,628 $91,541 13 $33,056 $396,677
Assistant Teachers 1 $2,233 $26,790 1 $2,233 $26,790 2 $4,465 $53,581 1 $2,233 $26,790 1 $2,233 $26,790 4 $8,930 $107,162
Aide 1 $2,146 $25,750 1 $2,146 $25,750 2 $4,292 $51,501 1 $2,146 $25,750 1 $2,146 $25,750 4 $8,583 $103,002
19
Floater 1 $1,548 $18,570 1 $1,610 $19,320 2 $3,158 $37,890 0 $0 $0 0 $0 $0 2 $3,158 $37,890
Subs, Admin Staff,
Food Service $1,778 $21,335 $1,778 $21,335 $3,556 $42,670 $2,371 $28,446 $4,741 $56,893 $10,667 $128,009
Subtotal Salaries $20,423 $245,075 $19,582 $234,988 $40,005 $480,063 $19,410 $232,916 $24,147 $289,760 $83,562 $1,002,738
+ Personnel
Expenses $5,374 $64,482 $5,374 $64,482 $10,747 $128,965 $7,165 $85,976 $14,329 $171,953 $32,241 $386,894
Total Salaries and
Personnel
Expenses $25,796 $309,557 $24,956 $299,470 $50,752 $609,028 $26,574 $318,892 $38,476 $461,713 $115,803 $1,389,632
Occupancy,
Administration,
Educational $6,253 $75,032 $6,253 $75,032 $12,505 $150,063 $8,337 $100,042 $16,674 $200,084 $37,516 $450,190
Total Cost Per Age

Group $32,049 $384,589 $31,209 $374,502 $63,258 $759,091 $34,911 $418,934 $55,150 $661,797 $153,319 $1,839,822
COST PER CHILD $1,781 $21,366 $1,734 $20,806 $1,757 $21,086 $1,455 $17,456 $1,149 $13,787 $1,529 $18,354
(Personnel
Subtotals) $25,796 $309,557 $24,956 $299,470 $50,752 $609,028 $26,574 $318,892 $38,476 $461,713 $115,803 $1,389,632
Personnel as % of
Total Cost 80% 80% 80% 80% 80% 80% 76% 76% 70% 70% 76% 76%
19
Floater at Aide level wage in young infant classroom, and Assistant Teacher level wage in mobile infant classroom.
Page 15 of 40
Worksheet # 8
REVENUE from Families & State
Title 5 Center
Total
Amt per Total $/month Total Total
Infant $/month Amt per Mobile Amt per $/month Amt per $/month Total Total
/month # Infants Mobile/month # Infants Toddler/month # Toddlers PS/month # Preschoolers # $/Month Year Total
Total Children 18 18 24 48 108

20
CDD Contract $1,227.37 15 $18,410.49 $1,227.37 15 $18,410.49 $1,010.77 21 $21,226.21 $721.98 46 $33,211.08 97 $91,258 $1,095,099
21 22
CDD Family Fee $332.01 4 $1328.04 $332.01 4 $1328.04 $273.42 5 $1,367.10 $195.30 11 $2,148.30 24 $6,171 $74,058
23 24
Voucher $1,330.15 3 $3,990.45 $1,330.15 3 $3,990.45 $1074.38 3 $3,224.39 $974.12 2 $1,948.24 11 $13,154 $157,842
25
Family Fee $332.01 0 $0.00 $332.01 0 $0.00 $273.42 1 $273.42 $195.30 1 $195.30 2 $469 $5,625
26
TOTAL $2,889.53 18 $23,728.98 $2,889.53 18 $23,728.98 $2698.14 24 $26,091.12 $2,086.70 48 $37,502.92 108 $111,052 $1,332624
Preschool For All Revenue

Assuming one third of preschoolers are 4 years of age; fifteen under CDD contract and one with a voucher.
One classroom has Master Teacher permit, one has Teacher permit.
$24,387 received from PFA
$2,344 (25%) discount required for family fees.
20
Standard Reimbursement Rate applies; SRR = $34.38 per day, adjusted by differential. Assuming 21 days per month. (Differential: 1.7 infants; 1.4 toddlers; 1 preschoolers).
21
$9.30 per day with differential; Using median family of 3 with income of $2,808/month on Child Care and Development Family Fee Schedule, 2007.
22
Assuming 25% of families on CDD Contract pay the family fee.
23
Maximum voucher reimbursement rate = $1330.15 per month for 0-2 year-olds; $974.12 per month for 2-5 year-olds. Assuming 21 days per month. $9.30 per day with differential; Using median
family of 3 with income of $2,574/month on Child Care and Development Family Fee Schedule, 2007.
24
25
Assuming 20% of families with vouchers pay the family fee.
26
Page 16 of 40
Increases in SRR to Cover the TRUE COST OF CARE
Title 5 Center
Infants Toddler Preschool
Mo./Child # Mo. RR Mo./Child # Mo. RR Mo./Child # Mo. RR Monthly Annual

Title 5 Funding RR serv. Total RR serv. Total RR serv. Total Subtotal Total
SRR $1,227.37 30 $36,821 $1,010.77 21 $21,226 $721.98 46 $33,211 $91,258 $1,095,100
Family Fees $332.01 8 -$2,656 $273.42 5 -$1,367 $195.30 11 -$2,148 -$6,171 -$74,058
Incr. in
$441.59 30 $13,248 $379.13 21 $7,962 $380.32 46 $17,495 $38,704 $464,450
Reimbursement
Proposed SF-
$1,669 $30,041 $1,390 $27,821 $1,102 $48,557 $123,791 $1,485,492
RMR27
SRR as % of
73.5% 72.7% 65.5% 73.7%
Cost
% Increase 36.0% 37.5% 52.7% 35.6%
Increases in Voucher to Cover the TRUE COST OF CARE

Title 5 Center
Mo.
Alternative Payment Mo./Child # Mo. RR Mo./Child # Mo. RR Mo./Chil # RR Monthly Annual
Voucher Funding RR serv. Total RR serv. Total d RR serv Total Subtotal Total
Voucher $1,330.15 6 $7,981 $1,074.80 3 $3,224 $974.12 2 $1,948 $13,154 $157,842
Family Fees $332.01 0 $0 $273.42 1 -$273 $195.30 1 -$195 -$469 -$5,625
Incr. in Reimbursement $338.81 6 $2,033 $223.96 3 $672 $30.53 2 $61 $2,766 $33,190
Proposed SF-RMR28 $1,669 $30,041 $1,299 $3,623 $1,005 $1,814 $15,451 $185,408
Voucher as % of Cost 79.7% 82.8% 97.0% 85.1%
% Increase 25.5% 20.8% 3.1% 17.5%
27
Proposed SF-RMR increase ($464,450) amount assumes that the difference between cost of care and SRR, adjusted for estimated family fees and no local contributions.
28
Proposed SF-RMR increase ($33,190) amount assumes that the difference between cost of care and SRR, adjusted for estimated family fees and no local contributions.
Page 17 of 40
OCDCC Program Overview and Cost Analysis
Program Overview
Obama’s Child Development Center For Change
Age Group Group Size Adult: Child Ratio # Classrooms Total Children # of Teachers29 Aids/ Floaters
6 1:03 3 18 6 1
to 13 months)
Mobile Infants (13
9 1:03 2 18 6 1
10 1:04 3 30 9 0
36 months)
Preschool (3-5 Years) 16 1:08 3 48 6 0
TOTAL 11 114 29
Cost per Child

Obama’s Child Development Center For Change
Infants (6 weeks Toddlers (24-36 Preschoolers (3-5 Average Cost per
to 24 months) months) years) Child
Monthly $2,399 $2,121 $1,520 $2,013
Annually $28,785 $25,453 $18,236 $24,15830
Personnel as percent of total cost 82% 79% 71% 78%
29
Teachers include Master Teachers, Teachers and Associate Teachers.
30
Page 18 of 40
Obama's Child Development Center for Change
California Child
Staff Role/Salary Development Permit
Ranges # Education/Qualification Requirements Salary Scale Matrix/Title V Programs
$90,000;($43.30/hour) high-end of
SFUSD Child Development Qualifies for Program
Program Director MA or Admin Credential and Experience
Program’s Site Manager Salary Director Permit
1 Range
BA/BS with 24 ECE/CD units +6 units $70,000;($33.65/hour) lower-end of
Administration or other specialization and two SFUSD Child Development Qualifies for Site
Site Supervisor
units of Adult Supervision and supervisory and Program’s Site Manager Salary Supervisor Permit
1 classroom experience. (2-3 years). Range
$48,589;($23.36/hour) midpoint of
Level III on SFUSD Salary Schedule Qualifies for Master
Master Teachers BA/BS with 24 units of ECE/CD and experience
for Full-Time Child Development Teacher Permit
11 Program Teacher, 2008
$40,477; ($19.46/hour), midpoint of
At least 24 units in ECE/CD including general Level II SFUSD Salary Schedule for Qualifies for Teacher
Teachers
education and experience. Full-Time Child Development Permit
$38,771;($18.64/hour), midpoint of
12-24 units of ECE/CD including core courses Level I SFUSD Salary Schedule for Qualifies for Associate
Aide
and experience Full Time Child Development Teacher Permit
One full-time ($33,380) and one part-
time ($24,000);($16.00/hr), lower-
12-24 units of ECE/CD including core courses Qualifies for Associate
Floaters end of Level II SFUSD Salary
and experience Teacher Permit
Schedule for full-time Child
2 Development Program Teacher, 2008
Staff Total 31
Page 19 of 40
Professional Staff Salaries Worksheets
Master Teachers (BA) (#) 11 $23.36 $4,049 $48,589 $44,540 $534,477

Subtotal 11 $4,049 $48,589 $44,540 $534,477
Teachers (#) 11 $19.46 $3,373 $40,477 $37,104 $445,245

Aide 5 $18.64 $3,231 $38,771 $16,155 $193,856
Floater (Part-time) 2 $16.00 $2,387 $28,64031 $4,773 $57,280
Subtotal 18 $8,991 $107,888 $58,032 $696,381
Totals 29 $13,040 $156,477 $102,571 $1,230,858
31
Average between $33,380 full-time and $24,000 part-time (30 hours).
Page 20 of 40
Cost Analysis
% of Child
Population 16% 16% 32% 26% 42% 100%
EXPENDITURES Monthly Annual Monthly Annual Monthly Annual Monthly Annual Monthly Annual Monthly Annual
Program Director
& Site Supervisor $2,105 $25,263 $2,105 $25,263 $4,211 $50,526 $3,509 $42,105 $5,614 $67,368 2 $13,333 $160,000
Master Teachers 3 $12,147 $145,766 2 $8,098 $97,178 $20,245 $242,944 3 $12,147 $145,766 3 $12,147 $145,766 11 $44,540 $534,477
Teachers 3 $10,119 $121,430 2 $6,746 $80,954 $16,865 $202,384 3 $10,119 $121,430 3 $10,119 $121,430 11 $37,104 $445,245
Aides 0 $0 $0 2 $6,462 $77,542 $6,462 $77,542 3 $9,693 $116,314 0 $0 $0 5 $16,155 $193,856
Floater Teacher 1 $2,387 $28,640 1 $2,387 $28,640 $4,773 $57,280 0 $0 $0 0 $0 $0 2 $4,773 $57,280
Subs, Admin Staff,
Food Service $1,742 $20,899 $1,742 $20,899 $3,483 $41,798 $2,903 $34,832 $4,644 $55,731 $11,030 $132,361
Subtotal Salaries $28,500 $341,999 $27,540 $330,476 $56,040 $672,475 $38,371 $460,448 $32,525 $390,296 $126,935 $1,523,219
plus Personnel
Expenses $7,303 $87,636 $7,303 $87,636 $14,606 $175,272 $12,172 $146,060 $19,475 $233,696 $46,252 $555,028
Total Salaries and
Personnel
Expenses $35,803 $429,635 $34,843 $418,112 $70,646 $847,747 $50,542 $606,507 $51,999 $623,992 $173,187 $2,078,246
Occupancy,
Administration,
Educational $7,855 $94,257 $7,855 $94,257 $15,709 $188,513 $13,091 $157,094 $20,946 $251,351 $49,747 $596,958
Total Cost Per Age

Group $43,658 $523,892 $42,697 $512,368 $86,355 $1,036,260 $63,633 $763,602 $72,945 $875,343 $222,934 $2,675,205
COST PER CHILD $2,425 $29,105 $2,372 $28,465 $2,399 $28,785 $2,121 $25,453 $1,520 $18,236 $2,110 $25,315
(Personnel
Subtotals) $35,803 $429,635 $34,843 $418,112 $70,646 $847,747 $50,542 $606,507 $51,999 $623,992 $173,187 $2,078,246
Personnel as % of
Total Cost 82% 82% 82% 82% 82% 82% 79% 79% 71% 71% 78% 78%
Page 21 of 40
REVENUE from Families and State
Total
Amt per Total $/month Total Total
Infant $/month Amt per Mobile Amt per $/month Amt per $/month Total Total
/month # Infants Mobile/month # Infants Toddler/month # Toddlers PS/month # Preschoolers # $/Month Year Total
Total Children 18 18 30 48 114
Tuition $1,839 7 $12,873 $1,839 7 $12,873 $1,585 12 $19,020 $1,384 19 $26,296 45
32
$71,062 $852,744
CDD
33
Contract $1,227.37 9 $11,046.29 $1,227.37 9 $11,046.29 $1,010.77 15 $15,161.58 $721.98 26 $18,771.48 59 $56,026 $672,308
CDD Family
34 35
Fee $332.01 2 $664.02 $332.01 2 $664.02 $273.42 4 $1,093.68 $195.30 6 $1,171.80 14 $3,594 $43,122
36
Voucher $1,330.15 2 $2,660.30 $1,330.15 2 $2,660.30 $947.12 3 $2,277.27
37
$974.12 3 $2,922.36 10 $11,467 $137,608
Family Fee $332.01 1 $332.01 $332.01 0 $0.00 $273.42 1 $273.42 $195.30 0 $0.00 2
38
$605 $7,265
39
TOTAL $5,060.52 18 $27,575.62 $4,728.53 18 $27,243.61 $4,089.73 30 $38,773.07 $3,275.40 48 $49,161.64 114 $142,754 $1,713,047
Preschool For All Revenue

Assuming one third of preschoolers are 4 years of age: Five full-fee, ten under CDD contract and one with a voucher.
All classrooms have Master Teacher permit.
$54,509 received from PFA
$30,236 (25%) discount required for family fees.
32
Assuming 40% of enrolled children pay full tuition.
33
Standard Reimbursement Rate applies; SRR = $34.38 per day, adjusted by differential. Assuming 21 days per month. (Differential: 1.7 infants; 1.4 toddlers; 1 preschoolers).
34
$9.30 per day with differential; Using median family of 3 with income of $2,808/month on Child Care and Development Family Fee Schedule, 2007.
35
Assuming 25% of families on CDD Contract pay the family fee.
36
Maximum voucher reimbursement rate = $1330.15 per month for 0-2 year-olds; $974.12 per month for 2-5 year-olds. Assuming 21 days per month.
37
38
Assuming 20% of families with vouchers pay the family fee.
39
Page 22 of 40
Increases in SRR to Cover the TRUE COST OF CARE
Title 5 Funding RR serv. Total RR serv. Total RR serv. Total Subtotal Total
SRR $1,227.37 18 $22,093 $1,010.77 15 $15,162 $721.98 26 $18,771 $56,026 $672,308
Family Fees $332.01 4 -$1,328 $273.42 4 -$1,094 $195.30 11 -$2,148 -$4,570 -$54,840
Incr. in
$1,097.85 18 $19,761 $1,037.32 15 $15,560 $715.39 26 $18,600 $53,921 $647,055
Reimbursemnt
Proposed SF-RMR40 $2,325 $41,854 $2,048 $29,628 $1,437 $35,223 $105,377 $1,264,524
SRR as % of Cost 52.8% 49.4% 50.2% 53.2%
% Increase 89.4% 102.6% 99.1% 88.1%
Increases in Voucher RMR to Cover the TRUE COST OF CARE

Alternative Payment Mo./Child # Mo. RR Mo./Child # Mo. RR Mo./Child # Mo. RR Monthly Annual
Voucher Funding RR serv. Total RR serv. Total RR serv. Total Subtotal Total
Voucher $1,330.15 4 $5,321 $947.12 3 $2,841 $974.12 3 $2,922 $11,084 $133,012
Family Fees $332.01 1 -$332 $273.42 1 -$273 $195.30 0 $0 -$605 -$7,265

Incr. in
$985.85 4 $3,943 $1,082.74 3 $3,248 $545.88 3 $1,638 $8,829 $105,951
Reimbursemnt
41
Proposed SF-RMR $2,316 $41,688 $2,030 $5,816 $1,520 $4,560 $19,308 $231,698
Voucher as % of
57.4% 46.7% 64.1% 57.4%
Cost
% Increase 74.1% 114.3% 56.0% 74.2%
40
Proposed SF-RMR increase ($647,055) amount assumes that the difference between cost of care and SRR, no local contributions.
41
Proposed SF-RMR increase ($105,951) amount assumes that the difference between cost of care and SRR, no local contributions.
Page 23 of 40
Increases in Tuition Rates to Cover the TRUE COST OF CARE
Tuition Type RR serv. Total RR serv. Total RR serv. Total Subtotal Total
Tuition $1,839.00 4 $7,356 $1,585.00 12 $19,020 $1,384.00 19 $26,296 $52,672 $632,064
Incr. in Tuition $560.00 4 $2,240 $536.00 12 $6,432 $136.00 3 $408 $9,080 $108,960
Proposed Tuition42 $2,399 $43,182 $2,121 $25,452 $1,520 $26,704 $61,752 $741,024
Tuition as % of Cost 76.7% 74.7% 91.1% 85.3%
% Increase 30.5% 33.8% 9.8% 17.2%
42
Proposed Tuition increase ($108,960) amount assumes that the difference between cost of care and current Tuition included in Revenue from Families; instead of increasing tuition to families, this may be
covered by Local Grants, currently estimated to be an estimated $258,000.
Page 24 of 40
San Francisco Subsidy Pilot Reimbursement Rate Analysis
The California Department of Education-Child Development Division’s standard reimbursement rate (SRR) for contracted child care
centers, (Title 5 programs), is $34.38 daily per child. With the San Francisco Subsidy Pilot program (SB 701), the reimbursement rate is
slightly higher at $36.63 daily per child.
Within our models that have a state contract, the Pilot reimbursement rate (PRR) would provide to the Title 5 Center an additional $71,669
per year, or $739 per child per year, and OCDCC an additional $44,000 per year, or $746 per child per year, in revenue to help close the
operating gap.
Subsidy Pilot Comparison

Title 5 Center
Amt per
CDD Contract all Infants Total Amt per all Total Amt per Total
Revenue with: /month # Infants Toddler/month # Toddlers PS/month # Preschoolers Total # Total $/Month Year Total
Pilot RR $1,307.69 30 $39,230.73 $1,076.92 21 $22,615.36 $769.23 46 $35,384.58 97 $97,231 $1,166,768
SRR $1,227.37 30 $36,820.98 $1,010.77 21 $21,226.21 $721.98 46 $33,211.08 97 $91,258 $1,095,099
Difference $80.32 $2,410 $66.15 $1,389 $47.25 $2,174 $5,972 $71,669
Subsidy Pilot Comparison

Amt per Amt per
CDD Contract all Infants Total Toddler/ Total Amt per Total Total
Revenue with: /month # Infants month # Toddlers PS/month # Preschoolers Total # $/Month Year Total
Pilot RR $1,307.69 18 $23,538.44 $1,076.92 15 $16,153.83 $769.23 26 $19,999.98 59 $59,692 $716,307
SRR $1,227.37 18 $22,092.59 $1,010.77 15 $15,161.58 $721.98 26 $18,771.48 59 $56,026 $672,308
Difference $80.32 $1,446 $66.15 $992 $47.25 $1,229 $3,667 $43,999
NOTE: The San Francisco Subsidy Pilot sunsets January 1, 2011.
Page 25 of 40
Center Budgets
Title 22 Title 5
OCDCC
Center Center Notes
Number of Children 104 108 114
Number of Teachers 18 26 29
Number of Classrooms 8 8 11
Number of FTE's 20 30 34
REVENUE
Annual Tuition $1,453,512 $852,744 T22: 90% pay tuition; O: 40%
State Funding - CDD Contract $1,095,099 $672,308

Family Fee (25% of families pay) $74,058 $43,122
State Funding - AP Vouchers $141,881 $157,842 $137,608 10% of enrollment
Family Fee (20% of families pay tuition) $9,609 $5,625 $7,265

Local Grants based on FY 09/10
Preschool for All $0 $24,387 $54,509 See Appendix D
$175/month/subsidized infant & toddler
ITSGP $21,000 $126,000 $84,000 (average)
Grant for large program (over 75 kids);
DCYF $0 $120,000 $120,000 at least 60% low-income.
Cash Donations and Fundraising $5,000 $5,000 $5,000

Total Revenue $1,631,001 $1,608,011 $1,976,556
EXPENDITURES
Personnel
Salary FTE
Director $57,221 $68,928 $90,000
Site Supervisor $0 $49,500 $70,000
Master Teachers $64,586 $111,571 $534,477
Teachers $406,123 $396,677 $445,245
Assistant Teachers $0 $107,162 $0
Aides $0 $103,002 $193,856
Floater (Full-Time) $0 $0 $33,380
Administrative Assistant $31,200 $31,200 $31,200 $15/hr FTE
Food Service Personnel - Cook $0 $23,400 $23,400 $15/hr ¾-time
Subtotal FTE's $559,130 $891,439 $1,421,558

Salary Part Time
Floater (Part-Time) $27,600 $37,890 $24,000
$17/hr,8hrs/day,8days/yr for FTE
Substitutes $20,672 $30,464 $34,816 except director/supervisor
Enrollment Specialist $0 $24,225 $24,225 $17/hour part-time (1425 hrs/year)
Bookkeeper/Fiscal Officer $0 $18,720 $18,720 .5 FTE $18/hour
Subtotal Part Time $48,272 $111,299 $101,761

Subtotal Salaries $607,402 $1,002,738 $1,523,319
PERSONNEL
Payroll Taxes
FICA $46,466 $76,709 $116,534 7.65% of salaries
SUI $24,296 $40,110 $60,933 4% of Salaries
Other $24,296 $40,110 $60,933 4% of Salaries
Worker's Compensation $30,370 $50,137 $76,166 5% of Salaries
Health Insurance $108,000 $162,000 $183,600 450/month/FTE
Retirement Benefits $0 $17,829 $56,862 (T5) 2% FTE; (O) 4% FTE
Subtotal Personnel Expenses $233,429 $386,894 $555,028

Total Salaries and Personnel Expenses $840,831 $1,389,632 $2,078,346
Cost Models of ECE/Child Care Centers in San Francisco DCYF August 2009 –updated March
2010
Page 26 of 40
Title 22 Title 5
OCDCC
Center Budgets Continued Center Center Notes
Occupancy Costs
$1/sq.ft/month; T22: 35in,75out/kid;
T5: 75in,75out/kid;
Lease $137,280 $194,400 $307,800 O:125in/100out/kid
Utilities $32,000 $32,000 $32,000
Janitorial Maintenance Service/Supplies $18,000 $18,000 $18,000 $1500/month
Building Maintenance and Repairs $5,000 $5,000 $5,000

Subtotal Occupancy Costs $192,280 $249,400 $362,800
Administrative Costs
Staff Recruitment $1,700 $1,700 $1,700
$200/new hire; T22: 7 new hires,
New Employee Costs $1,400 $1,200 $1,000 T5: 6; O: 5
(T22 also hire out consultant @
Payroll-Related Expenses/Accounting Services $9,200 $3,200 $3,200 $500/month)
State Licensing $800 $800 $800
Insurance (liability, property/theft/accident/etc.) $26,000 $27,000 $28,500 $250/child
Taxes $0 $0 $0
Office Equipment/Supplies/Service $12,000 $12,000 $12,000 includes technology support
Printing and Copying $3,000 $3,000 $3,000
Program Outreach/Advertising/Marketing $3,000 $3,000 $3,000
Postage $1,500 $1,500 $1,500
Legal and Other Supports $1,500 $1,500 $1,500
Audit Fees $15,000 $15,000 $15,000
Fundraising $1,000 $1,000 $1,000
includes fees, permits, banking
Miscellaneous Additional Costs $1,000 $1,000 $1,000 fees
Subtotal Administrative Costs $77,100 $71,900 $73,200

Educational Program Costs
25% tuition and family fee discount
PFA Tuition Discount $0 $2,344 $30,236 for 4 year olds
Program Equipment and Supplies $31,200 $32,400 $34,200 $300/child
Program/Staff Development $6,650 $9,800 $10,850 $350*all programmatic staff
Parent Involvement $500 $1,000 $1,000
T5 and O: $600/kid; T22:
Nutrition/Food Service $6,000 $64,800 $68,400 $500/month for supplies and snack
Accreditation $0 $0 $1,575
Travel $500 $500 $500
Equipment and Resources for Children with
Special Needs $1,000 $1,000 $1,000
Program Consultants
Nutrition Specialist $0 $1,500 $1,500 $25/hour, 60hrs/year
$50/hr, 40 wks/yr (T5: 8hrs/wk;
Mental Health/Early Intervention Specialist $0 $16,000 $12,000 O: 6hrs/wk)
Subtotal Educational Program $45,850 $129,344 $161,261

Total Occupancy, Administrative and
$315,230 $450,644 $597,261
Educational Costs
TOTAL SALARIES and EXPENSES $1,156,061 $1,840,276 $2,675,607
REVENUE OVER EXPENSES $474,940 -$232,265 -$699,051
REVENUE WITHOUT LOCAL GRANTS $1,610,001 $1,337,624 $1,718,047

REVENUE WITHOUT LOCAL GRANTS OVER
EXPENSES $453,940 -$502,652 -$957,560
Age Groups as Percent of Total Budget
Infants 39% 41% 39%
Toddler 24% 23% 29%
Preschool 37% 36% 33%
Cost Models of ECE/Child Care Centers in San Francisco DCYF August 2009 –updated March
2010
Page 27 of 40
Cost Models of Three Types of Early Care and Education Centers in San Francisco
Budget Narrative43
NOTE: Costs vary significantly from program to program. Unless otherwise specified, the costs were
configured based on averages from a sample of local child care center’s budgets -assumed comparable
to the prototype budgets based on size and quality.
EXPENDITURES
::::PERSONNEL::::
Salaries – Program Staff
See the Staff Qualification Worksheets for individual program staff education requirements.
Director
Responsible for the overall operation of the center. Duties include: developing and implementing a
business plan; establishing organizational policies and procedures; developing a fiscal management
system to prepare, maintain and monitor the annual budget and analyze and review budgetary and
financial data; ensuring compliance with state laws and local regulations; generating resources through
grant writing and program proposals; monitoring grants and preparing and submitting reports;
monitoring and ensuring safety of facilities, equipment and grounds; and representing the center on
community advisory committees and communicating with other agencies that serve children and
families.
Site Supervisor
Responsible for oversight of the center’s delivery of the daily program and curriculum. Duties include:
working with the Director to develop and implement a program philosophy of quality early care and
education that is used to establish goals and objectives and to evaluate program effectiveness;
supervising and evaluating personnel; recruiting, interviewing and recommending selection of job
applicants; working with staff and parents to establish program goals and objectives; supervising the
planning and implementation of the nutrition program; monitoring grants and preparing reports;
managing the development and implementation of the curriculum; monitoring and maintaining state
licensing and accreditation standards; and serving as liaison to the community.
NOTE: The Title 22 center does not have a site supervisor. The director position will include the duties
mentioned above.
Master Teachers
Members of the teaching team and are responsible for providing leadership in their assigned classrooms.
Duties include: serving as lead teacher in the classroom; developing, mentoring, supervising and
evaluating the professional teaching staff; coordinating the development and implementation of the
curriculum plan and schedule; conducting evaluations of the program and environment using the Infant
Environmental Rating Scale (ITERS) and the Early Childhood Environmental Rating Scale (ECERS);
plan and facilitate regular team meetings; and contribute to overall staff development activities.
43
Closely based on: Long Beach Early Care and Education Committee’s "Economic Model of Quality Early Care and Education: What does Quality cost?"
CAEYC 2006 Leadership Day. April 20, 2006.
Page 28 of 40
Teachers
Responsible for the development and implementation of the program services in their assigned
classrooms. Duties include: planning, developing and implementing a curriculum plan and schedule for
children based on developmentally appropriate practices; planning, implementing and evaluating
children’s activities indoors, outdoors, in the bathrooms and during nutritional components of the
program day; maintaining confidential and supportive supervisory relationships with associate teachers
including evaluations; participating in staff meetings, in-service trainings, conferences and other
professional growth activities; participating in the establishment of goals and objectives and evaluation
of program effectiveness; collaborating and communicating with parents; and maintaining the
classrooms in a neat, orderly and safe manner.
Associate Teachers, Aides, and Floaters

Work with the teachers in the classrooms. Duties include: providing coverage in classrooms to ensure
quality staff to child ratios; participating in daily set-up and clean-up of indoor, outdoor and nutritional
activities; assisting teachers with children’s indoor and outdoor programs; and participating in staff
meetings, in-service trainings, conferences and other professional growth activities.
Substitutes
Provide coverage for 8 sick/personal days for full-time teaching staff, meeting the San Francisco Sick
Pay Ordinance requirements. The substitutes’ duties are similar to the day-to-day activities of the
Associate Teachers. The substitutes handle other projects as assigned.
Substitutes are paid $17.00/hour in each program type.
Salaries – Administrative Support Staff
Administrative Assistant
Responsible for providing administrative/clerical support o the director and site supervisor, including
screening telephone calls, and general office management. Qualifications include good oral and written
communication skills, strong computer skills, good organizational and interpersonal skills, attention to
detail and general secretarial/support experience.
Administrative Assistant is paid full-time at $15.00 per hour in each program type.
Enrollment Specialist
Responsibilities include: maintaining full enrollment of children in the program, with a knowledge and
understanding of all contracts and funding sources for child care services in the program; using the San
Francisco Centralized Eligibility List (CEL) to identify eligible families when appropriate and
maintaining and updating the program’s presence on the San Francisco CEL; conducting initial
enrollment interviews and completing all necessary paperwork and documentation; verifying family’s
income and need eligibility for appropriate child care subsidies; recertifying and updating eligibility
requirements as needed; and maintaining files on each child in the program.
Fiscal Officer
Responsible for handling accounts payable, accounts receivables, journal entries, bank and account
reconciliations, preparing financial statements and monthly reports, and quarterly tax returns.
Page 29 of 40
Food Service Personnel – Cook
Responsible for preparing at least two hot meals and one nutritional snack per day. Preparation includes
participating in menu planning with the Nutrition Specialist and program staff, ordering and purchasing
food items, organizing and maintaining the kitchen, preparing the meals and snacks and delivering to the
classrooms. The cooks clean up the kitchen after meals and snacks. In addition, the cooks maintain meal
and snack records and complete and submit paperwork in accordance with the federal food program, if
applicable.
Personnel Expenses
Payroll Taxes
Payroll taxes include deductions from individual gross earnings to pay federal and state income taxes,
social security, unemployment, etc., and calculated at a total of 15.63% of total salaries.
Workers’ Compensation
The cost for workers’ compensation is 5% of total salaries.
Health Insurance
Health benefits are calculated based on a flexible benefits allowance of $450 per month for each full
time employee, meeting the Healthy San Francisco Ordinance. Employees have the option of using their
monthly allowance to purchase the benefits they need, such as health, dental and retirement.
Retirement Benefits
Retirement benefits are calculated at an employer contribution of 2% of the full time employees’ salaries
for the Title 5 Center, and 4% of the full time employee’s salaries for the OCDCC. No retirement
benefits are allocated for the Title 22 Center.
::::OPERATIONAL::::
Occupancy Costs
Lease
The facility includes classrooms, separate bathrooms for children and adults, storage, administrative
offices, a meeting room and a parent resource room.
Cost was calculated at $1/square foot.
Title 22: Allocated 35 square feet of indoor space and 75 square feet of outdoor space per child,
equaling 11,440 square feet with 104 children.
Title 5: Allocated 75 square feet per child for both indoor and outdoor space, equaling 16,200
square feet with 108 children
OCDCC: Allocated 125 square feet of indoor space and 100 square feet of outdoor space per
child, equaling 25,650 square feet for 114 children.
Utilities
Utilities include costs for electricity, water, gas, telephone, internet and email service, and garbage pick-
up.
Page 30 of 40
Janitorial Maintenance Service/Supplies
The contracted professional cleaning and maintenance service provides daily and thorough cleaning of
facility and regular heavy cleaning, such as waxing floors and cleaning carpets. Supplies include
cleaning supplies, hand and dish soap, diaper wipes, and paper products such as paper towel, toilet
paper, and changing table paper, etc. A maintenance/handyperson is responsible for the general upkeep
and maintenance of the indoor and outdoor facilities and equipment.
Building Maintenance and Repairs

The building maintenance cost will depend on whether the building is owned or rented and, if rented, the
terms of the lease with respect to repairs.
Administrative Costs
Staff Recruitment
Costs include advertisements in the want ad sections of newspapers and developing copies of job
announcements and program materials for general outreach activities, including distribution at
community events such as job fairs.
New Employee Costs

Costs encompass orientation to the program philosophy and practice and include instruction on
interacting with children and parents, discipline methods, and age-appropriate activities as well as
emergency, health and safety procedures. Orientation also involves ensuring that the new staff receive
fingerprints/criminal background clearance, health screenings (inclusive of tuberculosis test), and health
and safety training (e.g., CPR and First Aid).
Costs are calculated at $200/new hire.
Title 22: Based on seven new employees per year.
Title 5: Based on six new employees per year.
OCDCC: Based on five new employees per year under the assumption that turnover is low due to
competitive salaries and benefits.
Payroll-related Expenses
Payroll-related expenses assume outsourcing for payroll services depending on legal and other
requirements of the organization based on tax status and/or holding of government contracts.
Title 22: No fiscal officer, with the assumption is the program will contract a consultant for
services at $500/month for accounting services and $3,200 per year for payroll services.
Title 5 and OCDCC: Estimated at $120 per pay period for 26 pay periods at a total cost of $3,200
per year.
State Licensing
The application fee to become a licensed child care center with a capacity of 102 is $1,600 (thereafter,
the annual fee is $800/annually).
Page 31 of 40
Insurance
Insurance coverage is required to protect the organization and its employees against catastrophic loss
and liability and is inclusive of the following areas: property, Directors and Officers, crime, automobile
and commercial general liability. Cost was calculated at an average of $200 per child for each program.
Taxes
The type of business determines federal, state and local tax obligations.
Office Equipment/Supplies/Service
Office equipment requiring ongoing service and replacement as needed includes a copier, facsimile,
telephones, computers, printers, and software. (Includes technology support) General office supplies
include stationery and envelopes, copy paper, printer and copier toner, pens, pencils, paperclips and
other consumables.
Printing/Copying
Costs include quarterly newsletters, employee handbooks and parent handbooks.
Program Outreach Activities/Advertising/Marketing

Local outreach and recruitment may be attributed to flyers distributed throughout the community and at
local schools, banners, and advertisements in local papers.
Postage
Postage may be required for sending of quarterly newsletters to a board of directors and funders, and
miscellaneous mailings.
Legal and Other Supports

Includes any items such as legal support that may be secured on a contract basis.
Auditing
Assumed cost of full audit for the size of each program would be $15,000.
Fundraising
Every provider receiving public funds is required to fundraise. Each program will spend an estimated
$1,000 for fundraising in order to raise $5,000.
Miscellaneous Fees/Permits
Miscellaneous fees and permits may include bank fees, fire safety clearance, alarm service, business
license, health department clearance, false alarms, etc.
Educational Program Costs

Preschool For All (PFA) Tuition Discount
Reimbursement requires 25% of tuition and family fees for four-year-olds to be covered by the program;
this is calculated at 2.5 free hours over the 10-hour day. Only the Title 5 and OBCDCC are PFA-
eligible.
Title 5: Assumed three families with a four-year-old on a state contract paying a family fee, and
one family with a four-year-old on a voucher paying a family fee.
Page 32 of 40
OCDCC: Assumed four families with a four-year-old paying full tuition and three families with a
four-year-old paying the state contract family fee.
Program Equipment and Supplies

A curriculum that supports children’s growth and learning includes but is not limited to: materials for
dramatic play, art supplies, sand and water toys, gross motor toys, free and imaginative play, music, a
strong collection of books, and materials that support counting and sorting activities. Program materials
should embrace and promote cultural and linguistic diversity and be available for children of all abilities.
Costs should also include entrance fees and transportation for field trips to cultural centers, museums,
libraries and local zoos and aquariums on at least a quarterly basis. In addition, program equipment like
permanent furnishings and play equipment for indoor and outdoor activities (appropriately sized tables,
chairs, bookshelves, easels, storage spaces, cots for napping, play structures, etc.) are included. Costs
were calculated at an average of $300 per child for each program.
Program and Staff Development

Program and staff development includes in-service trainings, attendance at conferences and local
workshops, and access to resource materials on current early childhood practices. It may also include
covering the cost of professional memberships and fees. Costs are calculated at $350 annually for each
programmatic staff member.
Parent Involvement
Quarterly workshops on child development topics targeted to parents and regular parent-teacher
conferences are integral to the program. Costs include refreshments/meals and written materials such as
informational brochures on child development issues. In addition, experts may be secured for the
workshops and child care may be offered.
OCDCC: Quality programming would include a significant investment in parent involvement.
Nutrition/Food Services
The budget covers the cost of outsourcing the food program to include two nutritious meals –breakfast
and lunch—and two nutritious snacks –morning and afternoon– for the children. The food program
includes a menu that is nutritional, with local organic produce, and can be integrated to the program
curriculum.
Title 22: Parents provide their children’s food. $6,000 per year includes food supplies and
snacks.
Title 5 and OCDCC: Costs are calculated at $600 per child/annually.
Travel
Ability to cover some transportation costs for staff or families, as needed.
Equipment and Resources for Children with Special Needs

For specialized accommodations that are unique to individual children.
Page 33 of 40
Accreditation
The cost of applying and completing the process for accreditation by a new applicant is $1,575. Costs of
becoming accredited may be spread over more than on year. Accredited programs submit annual reports
at a cost of $350. Re-accreditation occurs every three years and the cost is $1,125.
The cost breakdown of accreditation is as follows:
• Self-study materials $525
• Notification of intent $275
• Annual Reports $350
• Verification visit $775
An unannounced on site visit at a cost of $775 may be required if a concern has been brought to
the attention of the accrediting body (e.g. NAEYC).
OCDCC: Quality programming would include being accredited.
Program Consultants
Mental Health Specialist/Early Intervention/Social Services Coordinator
Holds a Master Degree is Social Work or Early Childhood Special Education, and demonstrates
knowledge of child development theory and practice, has experience working in group and school
settings and is skilled at identifying and helping families connect with an array of social and human
services based on the needs of the children. Consults with program staff and parents on the unique needs
of individual children participating in the program. Conducts classroom observations, including
observations of individual children as needed. Provides staff with tools and techniques for working with
children exhibiting unique behavioral challenges and helps identify children with special learning or
developmental needs. () Helps teachers share developmental information with the parents or guardians
and works with the family on a plan to meet the child’s learning and developmental needs.
Title 22: Does not contract a mental health or early intervention specialist.
Title 5: Assumed at $50/hour, 40 weeks/year, at 8 hours/week, with need based on the
population being served.
OCDCC: Assumed at $50/hour, 40 weeks/year, and 6 hours/week, with need based on the
population being served.
Nutrition Specialist
Holds a bachelor of Science in Nutrition and is responsible for the development and implementation of
the nutrition program meeting federal nutrition standards, including Dietary Guidelines for Americans,
yet flexible to the program culture. Oversees nutrition program to ensure compliance with the federal
food program regulations and develops systems for monitoring/tracking compliance, if applicable. In
consultation with the program staff and food service personnel, leads menu planning for two meals and
two snacks per day every six months. Works with the teaching staff to integrate the food nutrition
program into the curriculum. In addition, coordinates nutrition education for children, parents and staff.
Title 22: Parents provide food for children.
Title 5 and OCDCC: Assumed at $25/hour for 60 hours per year.
Page 34 of 40
REVENUE
Tuition
Title 22 and the OCDCC charge unsubsidized families tuition. Tuition is estimated based on the average
of sample tuitions of child care centers in the city. The OCDCC rate is based on an average of the
higher-end programs while the Title 22 rate is based on an average of lower/average-end programs.
Assumed that 40% of the families at the OCDCC pay full tuition.
State Funding (California Department of Education-CDE)

Child Development Division Contract and Alternative Payment (AP) Vouchers
Title 22: The state does not subsidize this program; assumed that 10% of children enrolled have
an AP voucher, and 25% of those families pay a family fee. This fee is calculated using a median
family of three with an income of $2,808 a month on the CDE Child Care and Development
Family Fee Schedule (2007).
Title 5: All children are subsidized by the state. Most of the subsidy is from the CDD contract,
and 10% of enrollment is subsidized by an AP vouchers. The standard reimbursement rate (SRR)
is adjusted based on the child’s age; and 25% of families pay a family fee.
OCDCC: Assumed that 50% of children enrolled are subsidized directly from state with the
SRR, and 10% by an AP voucher; and 25% of families pay a family fee.
Preschool for All (PFA)

Title 5 and OCDCC are eligible for PFA funding for their four-year-olds. Calculations are based on the
number of four-year-olds in the program, whether they are on state subsidy, AP voucher, or full fee, and
the permit level of the lead teacher in the classroom.
Title 5: Of the four-year-olds in the preschool classrooms, fifteen are subsidized via the state
contract and one is subsidized via an AP voucher. One classroom has a lead teacher with a
Master Teacher permit, and the other has a Teacher permit.
OCDCC: Of the four-year-olds in the preschool classrooms, four pay tuition, eleven are
subsidized via the state contract and one is subsidized via an AP voucher. All classrooms have a
lead teacher with a Master Teacher permit.
Infant Toddler Sustaining Grants

Calculated at an average of $175 per month per subsidized infant and toddler; and based on FY 09-10
funding levels.
DCYF Grants
Based on FY09-10 funding levels, the grant size is determined by the following qualifications: a large
state contracted program with over 75 children, serving at least 60% low income families.
Cash Donations and Fundraising

Estimated at $5,000 dollars per program.
Page 35 of 40
Staffing Pattern for Title 22 Center
Title 22 Classrooms
Infants 1:4 (16 total kids) Mobile Infants 1:4 (16 total kids) Toddlers 1:06 (24 total kids) Preschool 1:12 (48 total kids)
Cumm.
Birth - 13 mos. (8) # of kids 13 mos. - 24 mos. (8) # of kids 24 mos. - 36 mos. (12) # of kids 3 - 5 years (24) # of kids
Total
7:00 AM MT 4 4 7:00 AM 0 7:00 AM T 6 0 6 7:00 AM T 12 0 12 22
7:30 AM 4 4 T 8 7:30 AM T 4 0 4 7:30 AM 6 0 6 7:30 AM 12 0 12 30
8:00 AM 4 4 8 8:00 AM 8 0 8 8:00 AM 6 6 T 12 8:00 AM 12 12 T 24 52
8:30 AM T 8 4 12 8:30 AM 8 8 T T 16 8:30 AM 6 12 T 18 8:30 AM T 24 12 36 82
9:00 AM 8 8 T 16 9:00 AM T 8 8 16 9:00 AM T 12 12 24 9:00 AM 24 24 MT 48 104
9:30 AM 8 8 16 9:30 AM 8 8 16 9:30 AM 12 12 24 9:30 AM 24 24 48 104
10:00 AM 8 8 16 10:00 AM 8 8 16 10:00 AM 12 12 24 10:00 AM 24 24 48 104
7 a.m. - 4 p.m.
7:00 am - 4:00 pm
8:00 am - 5:00 pm
10:30 AM 8 8 16 10:30 AM 8 8 16 10:30 AM 12 12 24 10:30 AM 24 24 48 104
11:00 AM 8 8 16 11:00 AM 8 8 16 11:00 AM 12 12 24 11:00 AM 24 24 48 104
7:30 am - 4:30 pm
8:30 am - 5:30 pm
7:30 am - 4:30 pm
8:30 am - 5:30 pm
8:00 am - 5:00 pm
11:30 AM 8 8 16 11:30 AM 8 8 16 11:30 AM 24 11:30 AM 48 104
7 am - 4 pm
12 12 24 24
9:00 am - 6:00 pm
9 am - 6 pm
12:00 PM 8 8 16 12:00 PM 8 8 16 12:00 PM 12 12 24 12:00 PM 24 24 48 104

9:00 am - 6:00 pm
8:30 am - 5:30 pm
8:30 am - 5:30pm
12:30 PM 8 8 16 12:30 PM 8 8 16 12:30 PM 12 12 24 12:30 PM 24 24 48 104
Aide: 12:30 pm - 5:30 pm
Aide: 12:30 pm - 5:30 pm
8:30 am - 5:30 pm
9:00 - 6:00 pm
1:00 PM 8 8 16 1:00 PM 8 8 16 1:00 PM 12 12 24 1:00 PM 24 24 48 104
1:30 PM 8 8 16 1:30 PM 8 8 16 1:30 PM 12 12 24 1:30 PM 24 24 48 104
2:00 PM 8 8 16 2:00 PM 8 8 16 2:00 PM 12 12 24 2:00 PM 24 24 48 104
2:30 PM 8 8 16 2:30 PM 8 8 16 2:30 PM 12 12 24 2:30 PM 24 24 48 104
3:00 PM 8 8 16 3:00 PM 8 8 16 3:00 PM 12 12 24 3:00 PM 24 24 48 104
3:30 PM 8 8 16 3:30 PM 8 8 16 3:30 PM 12 12 24 3:30 PM 24 24 48 104
4:00 PM 8 8 16 4:00 PM 8 8 16 4:00 PM 12 12 24 4:00 PM 24 24 48 104
4:30 PM 8 8 16 4:30 PM 8 8 16 4:30 PM 12 12 24 4:30 PM 24 24 48 104
5:00 PM 8 4 12 5:00 PM 4 8 12 5:00 PM 12 12 24 5:00 PM 24 24 48 96
5:30 PM 4 4 8 5:30 PM 4 8 12 5:30 PM 126 18 5:30 PM 12 12 24 62
6:00 PM 0 4 4 6:00 PM 4 0 4 6:00 PM 6 0 6 6:00 PM 0 12 12 26
Director covers 7:30-8:30am Student/Volunteer covers from 4:30-5pm Total 104
Key:
Master Teacher = MT
Teacher = T
Aide = A
Page 36 of 40
Staffing Pattern for Title 5 Center
Title 5 Classrooms
Infants 1:3 (18 total kids) Mobile Infants 1:3 (18 total kids) Toddlers 1:04 (24 total kids) Preschool 1:8 (48 total kids)
Cumm. Total
7:00 AM MT 3 0 3 7:00 AM T 3 0 3 7:00 AM MT 4 0 4 7:00 AM MT 8 0 8 18
7:30 AM 3 3 T 6 7:30 AM 3 3 T 6 7:30 AM 4 4 T 8 7:30 AM 8 8 T 16 36
8:00 AM 3 3 6 8:00 AM 3 6 A 9 8:00 AM 4 8 AT 12 8:00 AM 8 16 AT 24 51
8:30 AM A 6 6 AT 12 8:30 AM AT 6 6 12 8:30 AM A 8 8 16 8:30 AM A 16 16 32 72
9:00 AM T 9 9 T 18 9:00 AM T 9 9 T 18 9:00 AM T 12 12 T 24 9:00 AM T 24 24 T 48 108
9:30 AM 9 9 18 9:30 AM 9 9 18 9:30 AM 12 12 24 9:30 AM 24 24 48 108
10:00 AM 9 9 18 10:00 AM 9 9 18 10:00 AM 12 12 24 10:00 AM 24 24 48 108
7 :0 0 a m - 4 :0 0 p m
7 :0 0 a m - 4 :0 0 p m
10:30 AM 9 9 18 10:30 AM 9 9 18 10:30 AM 12 12 24 10:30 AM 24 24 48 108
7 :0 0 a m - 4 :0 0 p m
11:00 AM F 9 9 18 11:00 AM F 9 9 18 11:00 AM 12 12 24 11:00 AM 24 24 48 108

7 :3 0 a m - 4 :3 0 p m
7 :3 0 a m - 4 :3 0 p m
11:30 AM 9 9 18 11:30 AM 9 9 18 11:30 AM 12 12 24 11:30 AM 24 24 48 108
8 :3 0 a m - 5 :3 0 p m
7 :0 0 a m - 4 :0 0 p m
8 :3 0 a m - 5 :3 0 p m
8 :3 0 a m - 5 :3 0 p m
8 :3 0 a m - 5 :3 0 p m
12:00 PM 9 9 18 12:00 PM 9 9 18 12:00 PM 12 12 24 12:00 PM 24 24 48 108
9 :0 0 a m - 6 :0 0 p m
9 :0 0 a m - 6 :0 0 p m
9 am - 6 pm
9 am - 6 pm
8 :3 0 a m - 5 :3 0 p m
8 :3 0 a m - 5 :3 0 p m
12:30 PM 9 9 18 12:30 PM 9 9 18 12:30 PM 12 12 24 12:30 PM 24 24 48 108
8 :0 0 a m - 5 :0 0 p m
8 :0 0 a m - 5 :0 0 p m
8 :0 0 a m - 5 :0 0 p m
8 :3 0 a m - 5 :3 0 p m
9 :0 0 a m - 6 :0 0 p m
9 :0 0 a m - 6 :0 0 p m
1:00 PM 9 9 18 1:00 PM 9 9 18 1:00 PM 12 12 24 1:00 PM 24 24 48 108
1 1 :0 0 a m - 5 :0 0 p m
1 1 :0 0 a m - 5 :0 0 p m
9 :0 0 - 6 :0 0 p m
9 :0 0 - 6 :0 0 p m
1:30 PM 9 9 18 1:30 PM 9 9 18 1:30 PM 12 12 24 1:30 PM 24 24 48 108
2:00 PM 9 9 18 2:00 PM 9 9 18 2:00 PM 12 12 24 2:00 PM 24 24 48 108
2:30 PM 9 9 18 2:30 PM 9 9 18 2:30 PM 12 12 24 2:30 PM 24 24 48 108
3:00 PM 9 9 18 3:00 PM 9 9 18 3:00 PM 12 12 24 3:00 PM 24 24 48 108
3:30 PM 9 9 18 3:30 PM 9 9 18 3:30 PM 12 12 24 3:30 PM 24 24 48 108
4:00 PM 9 9 18 4:00 PM 9 9 18 4:00 PM 12 12 24 4:00 PM 24 24 48 108
4:30 PM 6 9 15 4:30 PM 9 9 18 4:30 PM 12 12 24 4:30 PM 24 24 48 105
5:00 PM 6 6 12 5:00 PM 6 6 12 5:00 PM 8 8 16 5:00 PM 16 16 32 72
5:30 PM 6 6 12 5:30 PM 6 3 9 5:30 PM 8 4 12 5:30 PM 16 8 24 57
6:00 PM 3 3 6 6:00 PM 3 3 6 6:00 PM 4 4 8 6:00 PM 8 8 16 36
Total 108
Key:
Master Teacher = MT
Teacher = T
Assistant Teacher = AT
Aide = A
Float = F
Page 37 of 40
Staffing Pattern for OCDCC
Obama CDC for Change Classrooms

Infants 1:3 (18 total kids) Mobile Infants 1:3 (18 total kids) Toddlers 1:04 (30 total kids) Preschool 1:8 (48 kids)
Cumm. Total
7:00 AM MT 3 0 0 3 7:00 AM MT 3 0 3 7:00 AM 0 MT 4 0 4 7:00 AM MT 8 8 0 16 26
7:30 AM 3 0 3 MT 6 7:30 AM 3 3 T 6 7:30 AM T 4 4 4 T 12 7:30 AM 8 0 8 T 16 40
8:00 AM 3 T 3 3 9 8:00 AM 3 6 A 9 8:00 AM 4 4 8 A 16 8:00 AM 8 MT 8 8 24 58
8:30 AM F 6 3 6 T 15 8:30 AM A 6 6 12 8:30 AM A 8 A 8 8 24 8:30 AM T 16 8 8 32 83
9:00 AM T 6 MT 6 6 18 9:00 AM T 9 9 MT 18 9:00 AM MT 10 T 10 10 MT 30 9:00 AM 16 T 16 16 MT 48 114
9:30 AM 6 6 6 18 9:30 AM 9 9 18 9:30 AM 10 10 10 30 9:30 AM 16 16 16 48 114
10:00 AM 6 6 6 18 10:00 AM 9 9 18 10:00 AM 10 10 10 30 10:00 AM 16 16 16 48 114
7 :0 0 a m - 4 :0 0 p m
7 :0 0 a m - 4 :0 0 p m
10:30 AM 6 6 6 18 10:30 AM 9 9 18 10:30 AM 10 10 10 30 10:30 AM 16 16 16 48 114
11:00 AM 6 6 6 18 11:00 AM F 9 9 18 11:00 AM 10 10 10 30 11:00 AM 16 16 16 48 114
7 :0 0 a m - 4 :0 0 p m
11:30 AM 6 6 6 18 11:30 AM 9 9 18 11:30 AM 10 10 10 30 11:30 AM 16 16 16 48 114

7 :3 0 a m - 4 :3 0 p m
7 :3 0 a m - 4 :3 0 p m
8 :0 0 a m - 5 :0 0 p m
12:00 PM 6 6 6 18 12:00 PM 9 9 18 12:00 PM 10 10 10 30 12:00 PM 16 16 16 48 114

8 :1 5 a m - 5 :1 5 p m
7 :0 0 a m - 4 :0 0 p m
8 :3 0 a m - 5 :3 0 p m
8 :3 0 a m - 5 :3 0 p m
8 :3 0 a m - 5 :3 0 p m
7 :3 0 a m - 4 :3 0 p m
9 am - 6 pm
9 am - 6 pm
12:30 PM 6 6 6 18 12:30 PM 9 9 18 12:30 PM 10 10 10 30 12:30 PM 16 16 16 48 114
9 :0 0 a m - 6 :0 0 p m
9 :0 0 a m - 6 :0 0 p m
8 :1 5 a m - 5 :1 5 p m
8 :4 5 a m - 5 :4 5 p m
8 :0 0 a m - 5 :0 0 p m
1:00 PM 6 6 6 18 1:00 PM 9 9 18 1:00 PM 10 10 10 30 1:00 PM 16 16 16 48 114
8 :0 0 a m - 5 :0 0 p m
9 :0 0 a m - 6 :0 0 p m
8 :3 0 a m - 5 :3 0 p m
8 :0 0 a m - 5 :0 0 p m
8 :1 5 a m - 5 :1 5 p m
1:30 PM 6 6 6 18 1:30 PM 9 9 18 1:30 PM 10 10 10 30 1:30 PM 16 16 16 48 114
9 :0 0 - 6 :0 0 p m
9 :0 0 - 6 :0 0 p m
9 :0 0 a m - 6 :0 0 p m
9 :0 0 a m - 6 :0 0 p m
1 1 :0 0 a m - 5 :0 0 p m
2:00 PM 6 6 6 18 2:00 PM 9 9 18 2:00 PM 10 10 10 30 2:00 PM 16 16 16 48 114

2:30 PM 6 6 6 18 2:30 PM 9 9 18 2:30 PM 10 10 10 30 2:30 PM 16 16 16 48 114
3:00 PM 6 6 6 18 3:00 PM 9 9 18 3:00 PM 10 10 10 30 3:00 PM 16 16 16 48 114
3:30 PM 6 6 6 18 3:30 PM 9 9 18 3:30 PM 10 10 10 30 3:30 PM 16 16 16 48 114
4:00 PM 6 6 6 18 4:00 PM 9 9 18 4:00 PM 10 8 10 28 4:00 PM 16 16 16 48 112
4:30 PM 3 6 6 15 4:30 PM 9 9 18 4:30 PM 8 8 10 26 4:30 PM 16 16 16 48 107
5:00 PM 3 6 3 12 5:00 PM 6 6 12 5:00 PM 8 8 8 24 5:00 PM 16 8 8 32 80
5:30 PM 3 3 3 9 5:30 PM 6 3 9 5:30 PM 8 8 4 20 5:30 PM 8 8 8 24 62
6:00 PM 3 3 0 6 6:00 PM 3 3 6 6:00 PM 4 4 4 12 6:00 PM 0 8 8 16 40
Site Supv. covers 4:00-5:00pm Total 114
Key:
Master Teacher = MT
Teacher = T
Assistant Teacher = AT
Aide = A
Float = F
Page 38 of 40
Bibliography
Bay Area Council and the Bay Area Early Childhood Funders. Key to Economic Success in the 21st Century:
Investing in Early Childhood Programs. San Francisco, CA. (May 2009).
California Child Care Resource and Referral Network. “Children and Child Care in San Francisco County”. The
California Child Care Portfolio.
Community Care Licensing Title 22 and Title 5 Program Requirements for Centers.
Child Care and Development Family Fee Schedule. 2007.
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Cost Model of Quality Child Care in San Francisco 2010

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Cost Model of Quality Child Care in San Francisco 2010

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Cost Models of Three Types of Early Care and

Education/Child Care Centers in San Francisco:

Additional thinking support and data provided by:

Possible Next Steps

Overview and Cost Analysis

Cost Per Child Per Program

Program Staff Salary Analysis

Cost per Child

Personnel as % of Total Cost 79% 74% 66% 73%

Professional Staff Salaries

Teachers (#) 14 $14.22 $2,417 $29,009 $33,844 $406,123

Total Cost Per Age

Cost per Child

Personnel as % of Total Cost 80% 76% 70% 76%

Master Teachers (BA) (#) 1 $19.88 $3,446 $41,350 $3,446 $41,350

Teachers (#) 13 $14.67 $2,543 $30,514 $33,056 $396,677

Totals 26 $19,376 $232,516 $63,025 $756,301

Total Cost Per Age

Total Children 18 18 24 48 108

Preschool For All Revenue

Mo./Child # Mo. RR Mo./Child # Mo. RR Mo./Child # Mo. RR Monthly Annual

Increases in Voucher to Cover the TRUE COST OF CARE

Family Fees $332.01 0 $0 $273.42 1 -$273 $195.30 1 -$195 -$469 -$5,625

Voucher as % of Cost 79.7% 82.8% 97.0% 85.1%

% Increase 25.5% 20.8% 3.1% 17.5%

Cost per Child

Personnel as percent of total cost 82% 79% 71% 78%

Master Teachers (BA) (#) 11 $23.36 $4,049 $48,589 $44,540 $534,477

Teachers (#) 11 $19.46 $3,373 $40,477 $37,104 $445,245

Totals 29 $13,040 $156,477 $102,571 $1,230,858

Total Cost Per Age

Preschool For All Revenue

SRR as % of Cost 52.8% 49.4% 50.2% 53.2%

% Increase 89.4% 102.6% 99.1% 88.1%

Increases in Voucher RMR to Cover the TRUE COST OF CARE

Family Fees $332.01 1 -$332 $273.42 1 -$273 $195.30 0 $0 -$605 -$7,265

Tuition as % of Cost 76.7% 74.7% 91.1% 85.3%

% Increase 30.5% 33.8% 9.8% 17.2%

Subsidy Pilot Comparison

Difference $80.32 $2,410 $66.15 $1,389 $47.25 $2,174 $5,972 $71,669

Subsidy Pilot Comparison

Difference $80.32 $1,446 $66.15 $992 $47.25 $1,229 $3,667 $43,999

NOTE: The San Francisco Subsidy Pilot sunsets January 1, 2011.

State Funding - CDD Contract $1,095,099 $672,308

Family Fee (20% of families pay tuition) $9,609 $5,625 $7,265

Cash Donations and Fundraising $5,000 $5,000 $5,000

Food Service Personnel - Cook $0 $23,400 $23,400 $15/hr ¾-time

Subtotal FTE's $559,130 $891,439 $1,421,558

Enrollment Specialist $0 $24,225 $24,225 $17/hour part-time (1425 hrs/year)

Bookkeeper/Fiscal Officer $0 $18,720 $18,720 .5 FTE $18/hour

Subtotal Part Time $48,272 $111,299 $101,761

SUI $24,296 $40,110 $60,933 4% of Salaries

Other $24,296 $40,110 $60,933 4% of Salaries

Worker's Compensation $30,370 $50,137 $76,166 5% of Salaries

Health Insurance $108,000 $162,000 $183,600 450/month/FTE

Retirement Benefits $0 $17,829 $56,862 (T5) 2% FTE; (O) 4% FTE

Subtotal Personnel Expenses $233,429 $386,894 $555,028

Building Maintenance and Repairs $5,000 $5,000 $5,000

Subtotal Administrative Costs $77,100 $71,900 $73,200

Subtotal Educational Program $45,850 $129,344 $161,261

REVENUE WITHOUT LOCAL GRANTS $1,610,001 $1,337,624 $1,718,047

Associate Teachers, Aides, and Floaters

Salaries – Administrative Support Staff