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FY2025FY2026FY2027FY2028FY2029
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ASSUMPTIONS
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Donations (monthly)$0.00$0.00$0.00$0.00$0.00
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Daily Voucher Amount / Infant$97.00$99.91$102.91$105.99$109.17
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Daily Voucher Amount / Toddler$85.90$88.48$91.13$93.87$96.68
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Daily Private Payer Rate$150.00$154.50$159.14$163.91$168.83
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Private Paying Clients36101316
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Infants (0 - 15 mo.)36101316
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Toddlers Under 2 yo (15+ mo - 24 mo)37101317
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Toddler Over 2 (24+ mo - 33 mo)47101417
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Total Children1020304050
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Total Children Increase100%50%33%25%
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Total FTE Roles (Including Directors)4.5111620.525.5
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Total FTE Roles Increase144%45%28%24%
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Days / Week55555
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Weeks / Year5050505050
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Teacher Hours / Day21.578117156195
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Teacher Wage / Hour$17.00$17.51$18.04$18.58$19.13
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Daycare Assistant Hours / Day8.58.58.58.58.5
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Daycare Assistant Wage / Hour$15.00$15.45$15.91$16.39$16.88
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Teacher and Daycare Assistant Paid Sick Time (40 hours/year for full time)2%2%2%2%2%
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Teacher days of PTO (for Teachers working 40 hours / week)55555
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Teachers eligible PTO2691215
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FTE Site Director1111.51.5
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Site Director Salary$60,000$61,800$63,654$65,564$67,531
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Site Director Weeks of PTO2.52.52.52.52.5
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Site Director Health Insurance Premium / Month$568$625$687$756$832
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Monthly Rent$1,000$1,000$1,000$1,000$1,000
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Wifi$30$31$32$33$34
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Consumables / Month$711$1,465$2,263$3,108$4,001
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 Vinyl gloves$15
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 Food handling gloves$30
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 Exam table paper$35
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 Bleach$8
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 Hand Soap$13
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 Paper Towels$100
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 Trash bags$18
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 Toilet paper$37
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 Tissues$35
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 Disinfectant spray$50
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 Masks$40
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 Snacks$280
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 Physical Office Supplies$50
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Google Suite For Business / User / Month$6$6$6$7$7
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Google Suite For Business / Users / Month22233
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Google Fios Phone Plan / Month$80$82$85$87$90
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Quick Books Essentials / Monthly$75$77$80$82$84
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Square Space Commerce Account / Month$27$28$29$30$30
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Daycare General Liability Insurance / Month$100$110$121$133$146
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Workers Compensation Insurance1.87%1.93%1.98%2.04%2.10%
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FICA (Social Security & Medicare) Tax Rate8%8.24%8.49%8.74%9.00%
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FUTA (Unemployment) Tax Rate6%6.18%6.37%6.56%6.75%
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OPERATING INCOME
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Donations$0.00$0.00$0.00$0.00$0.00
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Voucher Revenue — Infants$72,750.00$149,865.00$257,268.25$344,482.19$436,697.42
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Voucher Revenue — Toddlers$85,900.00$176,954.00$227,828.28$328,528.37$435,065.43
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Private Payer Revenue$112,500.00$231,750.00$397,837.50$532,704.41$675,305.29
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REVENUE$271,150.00$558,569.00$882,934.03$1,205,714.97$1,547,068.13
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YoY Increase106%58%37%28%
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OPERATING EXPENSE
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SALARIES & BENEFITS
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 Teacher Wages$91,375$341,445$527,533$724,478$932,765
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 Teacher PTO (those working 40hrs/week)$1,360$4,202$6,493$8,917$11,480
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 Daycare Assistant Wages$31,875$32,831$33,816$34,831$35,876
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 Teacher and Assistant Sick Time$2,465$7,486$11,227$15,186$19,373
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 Site Director(s) Salary$60,000$61,800$63,654$98,345$101,296
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 Site Director PTO$2,885$2,971$3,060$4,728$4,870
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 Site Director Health Insurance$6,816$7,498$8,247$13,608$14,969
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PAYROLL TAXES
72
 FICA (Social Security & Medicare)$14,660$35,933$53,045$74,975$96,338
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 FUTA$2,100$2,596$4,010$5,507$7,091
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OPERATIONS
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 Rent$12,000$12,000$12,000$12,000$12,000
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 Wifi$360$371$382$393$405
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 Consumables$8,532$17,576$27,155$37,293$48,014
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 Operating System (2 Users, Annual)$144$148$153$236$243
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 Phone Plan (up to 4 lines)$960$989$1,018$1,049$1,080
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 Small Business Accounting Software$900$927$955$983$1,013
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 Website$324$334$344$354$365
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 Daycare General Liability Insurance$1,200$1,320$1,452$1,597$1,757
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 Worker's Compensation Insurance$3,427$8,399$12,399$17,525$22,519
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TOTAL OPERATING EXPENSES$241,382$538,825$766,943$1,052,006$1,311,454
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YoY Increase123%42%37%25%
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NET INCOME
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$29,768$19,744$115,991$153,709$235,614
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NET PROFIT MARGIN
91
11%4%13%13%15%
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