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Instructions:
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Generally, you should only have to complete the cells that are highlighted in Light Turqoise.
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CAUTION: DO NOT DELETE ANY ROWS OR COLUMNS AND DO NOT OVERWRITE ANY FORMULAS IN THE ATTACHED SHEETS.
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1. Start with the Room Staffing worksheet. Enter the job titles or names of each classroom staff, their weekly hours, and hourly rate. Figure out your payroll tax rate (FICA, Medicare, SUTA, FUTA). NOTE: Enter any benefits you pay staff EITHER as a percentage of wages OR as a monthly dollar amount in column F.
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2. Then proceed to the All Other Expenses worksheet. Enter the job titles or names of non-classroom staff (such as the Director, Cook, Assistant Director, and so on), the number of weeks a year each works, and their weekly salaries. Here you can also include classroom staff that float among all your classrooms (for example during breaks and prep time.) Figure out your payroll tax rate (FICA, Medicare, SUTA, FUTA). NOTE: Enter any benefits you pay staff EITHER as a percentage of wages OR as a monthly dollar amount in column F.
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3. Continue working on the All Other Expenses worksheet and enter the typical or average monthly expense for each expense line item.
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4. Now proceed to the Child Care Tuition Rates worksheet. This is the most complicated worksheet to complete. The worksheet allows you to enter tuition rates for 10 different child care rates per classroom (from 1 to 5 full days, and 1 to 5 half days.) First, enter your licensed capacity* for each classroom. Make sure you do not forget to fill in your licensed capacity in this worksheet. If you don't, the other worksheets will not calculate properly. Then enter each of your child care rates for each classroom and the number of children enrolled for each rate. This worksheet will automatically calculate the weekly revenue in each classroom and the number of units used. Each unit is defined as one half-day of care.
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5. Proceed to the Cost Analysis per Unit worksheet. Enter your current enrollment and licensed capacity for each classroom. All other information should automatically calculate for you. NOTE: Column K (Current Group Expense / Week) is taken from the Breakeven worksheet. You will have to complete that part of the Breakeven worksheet first.
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6. Proceed to the Breakeven worksheet. Enter the data for licensed capacity and teacher child care discounts (if applicable). Make any changes to classroom names and expense categories that are highlighted. All other information should automatically calculate for you.
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* Because of teacher ratios and other reasons, some center directors consider a room full at levels lower than what the room is licensed for. If this applies to your center, use the number you consider as your capacity when determining your licensed capacity.
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Limitations:
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The breakeven analysis worksheet will not adjust for licensing requirements for teacher-child ratios or group size.
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The worksheet does not take into account fundraising.
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The worksheet assumes monthly expenses are fixed. If monthly expenses change, the classroom breakeven may change.
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