What You Will Need

There are many large, one-time costs associated with starting or expanding a program, regardless of the number of children enrolled. These include (but are not limited to):

Fire Safety

• Fire alarms
• Fire extinguisher
• Exit signs
• Any adaptations required by local fire safety standards

American Disabilities Act (ADA) Requirements

• Handrails and other accessibility factors

Improvement of Playground Area

• Fencing
• Safety surfaces

Advertising/Marketing

• Flyers
• Ads
• Business cards

Professional Fees

• Legal advice
• Accounting
• Architects
• Other consultants

Additional Up-Front Expenses

• Telephone installation (The first line is NOT tax deductible; learn more about Record Keeping & Taxes here.)
• First aid supplies
• Safety gates
• Child-proofing cabinets and storing other materials away from children’s reach
• Electrical outlet covers
• Training or education to increase childcare skills for you or any staff members
• Liability and medical insurance (Learn more about insurance here.)
• Refrigerator for food storage, equipment for meal preparation, and dishes and utensils for meal consumption

Before a childcare provider may begin to collect tuition/ fees or subsidy reimbursements, he/she will be required to pay vendors for many up-front costs and must be prepared to cover these. Variable costs include staff, food, and supplies— items that are dependent upon the number of children being served and are purchased as they are consumed (staff is paid as they are employed). Their quantities can be increased or decreased depending on enrollment and should be covered by monthly revenues.

Start-up centers and homes should budget for a three-months worth of working capital up front in order to pay 100% of fixed costs and a number of variable expenses that will not be covered by revenues. This money should be set aside before the start of the program. Learn more about budgets here.

Promoting Acceptance of Diversity:

Informational and collateral materials developed by the provider should feature positive representation and non-stereotypical images of racial, ethnic, age, gender, and physical ability diversity (i.e. photos displayed, books, CDs, music tapes, videos, computer software, dolls, puppets, games, & puzzles, etc.).

Furnishings for Relaxation and Comfort (Cozy Area):

A comforting environment, beyond pillows in a corner, can make a real difference in creating a nurturing space for children. Soft furnishings and toys are important in that they can help comfort children when they are away from home, while also facilitating learning and development.

Recommended furnishings include:

• Wall-to-wall carpeting
• Rugs
• Mats
• Soft couches
• Chairs
• Mattresses
• Futons
• Cushions
• Soft toys of ANY SIZE OR TYPE.
  • Examples of soft toys include:
    • Cloth dolls that are completely soft with plastic heads, arms and legs; toy animals, trucks, boats, and other shapes
    • Completely soft cloth puppets made of plush materials.

Above adapted from: FCCERS-Revised Edition: Harms, Cryer, Clifford; Teacher College Press Publishing, New York, NY, 2007.

The recommendations below for toys and learning materials for children are based on the Family Child Care Environment Rating Scale, a nationally recognized environment rating scale. Please note that these recommendations are not meant to be an exhaustive list, but rather intended to raise your awareness about the different materials that can be utilized to teach young children. *

Equipment needed for every child

• A child size chair/high seat
• Tablespace
• Eating utensils (plates, cups, spoons)
• Cot/mat/crib
• Cubby space
• Books
• Toys
• Shelves
• Activity area furniture
• Playground equipment

The estimated budget is approximate $1,000 per infant.

Books 

• Fantasy (pretend stories about people and animals)
• Factual information (books with pictures and facts about real life animals and plants, jobs that people have)
• Nature and science (how we use our 5 senses, the human body, different animal habitats)
• Racially and culturally diverse (historical and current stories about people from different racial, and cultural backgrounds, or books in other languages, or about people of different generations)
• Different abilities (individuals with special needs and how they might use aids such as eyeglasses, hearing aids, wheelchairs or crutches)
• Stories about familiar routines, such as eating, sleeping, toileting or dressing

Note: Some books may be suitable for more than 1 category.

Fine Motors 

• Rattles to shake and grasp (different textures, colors, shapes, with varying noises)
• Safe hanging things to bat at or to grasp
• Small soft grasping toys, such as animals, rings, or dolls
• Simple stacking rings
• Clean teething toys
• Large pop beads
• Cause and effect toys, which respond with sounds or other responses when buttons are pushed

Materials that Support Active Physical Play 

• Outdoor pad or blanket
• Crib gym for younger infants
• Small plush toys
• Balls
• Sturdy things to climb up on
• Ramps for crawling

Dramatic Play 

• Dolls: Cloth, plastic, vinyl, wood, large or small, but a size children can handle
• Soft Animals: Realistic-looking toy animals, such as vinyl or rubber farm animals, zoo animals, plush animal puppets, small cloth or vinyl-covered grasping toys in the form of animals.
• Pots, pans, frying pans, kettles and teapots: Usually plastic, but other safe materials are acceptable

Materials that Support Learning of Math/Numbers 

Math and number materials will include small objects used for counting activities, balance scales, number puzzles, magnetic numbers, geometric shapes like parquetry blocks, and books about counting.

• Rattles of various shapes
• Infant gyms with hanging shapes
• Number and shape board books
• Simple shape puzzles
• Shape sorters
• Nesting and stacking cups
• Toy phones
• Cash registers
• Stacking rings
• Etc.

Materials that Teach Nature & Science

• Nature/science books, pictures, games or toys (nature matching cards, nature sequencing cards, etc.) that represent nature in a realistic way
• Realistic plastic or rubber zoo animals, farm animals, insects
• Puzzles with realistic nature or science content
• Scent boxes or smelling containers
• Realistic plastic vegetables and fruits
• Infant mat with realistic nature or science pictures
• Realistic animal-shaped rattles
• Mobile with realistic birds or butterflies that infants can play with

The recommendations below are based on the Family Child Care Environment Rating Scale, a nationally recognized environment rating scale. Please note that these recommendations are not meant to be an exhaustive list, but rather intended to raise your awareness about the different materials that can be utilized to teach young children. *

Equipment needed for every child:

• Table space
• Eating utensils (plates, cups, spoons)
• Cot, mat, crib
• Cubby space
• Books
• Toys
• Shelves
• Activity area furniture
• Playground equipment

The estimated budget is approximately $600-$750 per child.

Books 

• Fantasy (pretend stories about people and animals)
• Factual information (books with pictures and facts about real life animals and plants, jobs that people have)
• Nature and science (how we use our 5 senses, the human body, different animal habitats)
• Racially and culturally diverse (historical and current stories about people from different racial, and cultural backgrounds, or books in other languages, or about people of different generations)
• Different abilities (individuals with special needs and how they might use aids such as eyeglasses, hearing aids, wheel chairs or crutches)
• Stories about familiar routines, such as eating, sleeping, toileting or dressing

Fine Motors 

• Containers to drop objects into
• Sets of manipulatives with larger-than-preschool-sized pieces, such as links, interlocking stars, medium-sized interlocking blocks, or large beads to string
• Simple lacing toys
• Finger paints
• Large washable markers
• Puzzles with knobs and large pieces

Art Materials 

• Crayons, water color markers,
• Pencils
• Paints
• Paper
• Tools (hole punchers, safe child-sized scissors, rulers, stencils, tape)
• Collage materials (glue, paste, strings, yarn, paper scraps, glitter, stickers, etc.)

Young Toddlers, 12-23 months

• Large non-toxic crayons
• Large paper taped to a surface (taped to table, easel, or wall)
• Non-toxic finger paint
• Large, non-toxic chalk on a chalk board

Toddler, 24-30 months

• Watercolor markers
• Non-toxic paint
• Painting tools, such as paint brushes, of various widths with short handles
• Paper of different sizes and colors
• Easy to use blunt scissors
• Unbreakable chalk board w/ chalk and erasers
• Play dough and tools
• Large self-stick stamps, stickers and tape
• Scrap paper and cut out pictures for collage with
• Glue sticks

Manipulative (supports hands-on learning)

• Beads and strings in various sizes, color, shapes
• Lacing cards with strings, pegs with peg boards
• Parquetry shapes or other shapes used to make designs
• Zip, snap and button toys (dolls with clothes to fasten or dressing frames)
• Gears with interlocking plates and connectors
• Snap blocks
• Sticks with connectors for building
• Nuts and bolts
• Other toys with pieces that link or fit together, such as pop beads, snap cubes, magnetic blocks, Mr. Potato Head, toy train tracks
• Picture puzzles in frames with differing numbers of pieces, with or without knobs to grasp (easier puzzles have each piece as an individual picture while more difficult puzzles require a combination of pieces to complete the picture with interlocking pieces)
• Puzzles without frames (such as floor puzzles or jigsaw puzzles)

Blocks 

• Soft vinyl or cloth blocks
• Large cardboard blocks
• Sensory blocks and any lightweight blocks from the preschool list
• Small people, animals, (farm animals, pet animals, dinosaurs, or zoo animals)
• Small vehicles

Music 

Musical toys and instruments can be homemade or store bought.

Related Articles and Links: Homemade Musical Instruments for Kids!

Active Physical Play 

• Riding toys, without pedals
• Large push-pull wheel toys
• Balls and bean bags
• Age-appropriate climbing equipment,
• Slide
• Balance board
• Cushions or rugs for tumbling
• Tunnels
• Large cardboard boxes

Materials that Support Learning of Math/Numbers  

Math and number materials include small objects used for counting activities, balance scales, rulers, number puzzles, magnetic numbers, dominoes, number lotto, geometric shapes like parquetry blocks, math books about counting or shapes, and math/number computer software, etc. (Math worksheets are not counted as math/number materials.)

• Rattles of various shapes
• Number and shape board books
• Simple shape puzzles
• Shape sorters
• Nesting and stacking cups
• Toy phones
• Cash registers
• Stacking rings
• Etc.

Materials that Teach Nature & Science

• Nature/science books, pictures, games or toys (nature matching cards, nature sequencing cards, etc.) that represent nature in a realistic way
• Realistic plastic or rubber zoo animals, farm animals, and insects
• Puzzles with realistic nature or science content, scent boxes or smelling containers
• Realistic plastic vegetables and fruits
• Realistic animal-shaped rattles
• Mobile with realistic birds or butterflies that infants can play with

The recommendations below are based on the Family Child Care Environment Rating Scale, a nationally recognized environment rating scale. Please note that these are not meant to be an exhaustive list, but rather intended to raise the provider’s awareness about all of the different materials that can be utilized in teaching young children. *

Equipment needed for every child

• Tablespace
• Eating utensils (plates, cups, spoons)
• Cot, mat, crib
• Cubby space
• Books
• Toys
• Shelves
• Activity area furniture
• Playground equipment

The estimated budget is approximately $600-$750 per child.

Books 

• Fantasy (pretend stories about people and animals)
• Factual information (books with pictures and facts about real life animals and plants, jobs that people have)
• Nature and science (how we use our 5 senses, the human body, different animal habitats)
• Racially and culturally diverse (historical and current stories about people from different races and cultures, books in other languages, or about people of different generations)
• Different abilities (individuals with special needs and how they might use aids such as eyeglasses, hearing aids, wheelchairs or crutches)
• Stories about familiar routines, such as eating, sleeping, toileting or dressing

Fine Motors

• Building toys
• Interlocking blocks
• Lincoln logs
• Bristle blocks
• Tinker toys
• Magnetic blocks

Manipulative (support hands-on learning)

• Beads and strings in various sizes, color, shapes
• Lacing cards with strings, pegs with peg boards
• Parquetry shapes or other shapes used to make designs
• Zip, snap and button toys (dolls with clothes to fasten or dressing frames)
• Gears with interlocking plates and connectors
• Snap blocks
• Sticks with connectors for building
• Nuts and bolts
• Other toys with pieces that link or fit together, such as pop beads, snap cubes, magnetic blocks, Mr. Potato Head, toy train tracks.
• Picture puzzles in frames with differing numbers of pieces, with or without knobs to grasp (easier puzzles have each piece as an individual picture while more difficult puzzles require a combination of pieces to complete the picture with interlocking pieces)
• Puzzles without frames (such as floor puzzles or jigsaw puzzles)

Art Materials 

• Drawing materials (things used to draw/scribble) such as crayons, watercolor markers, pens, pencils, colored pencils, chalk, paper, dry-erase boards, etc.
• Paint materials like finger paints, tempera paints, watercolor paint sets with appropriate brushes and paper
• Three-dimensional materials like play dough, clay, wood for gluing or carpentry, pipe cleaners, modeling, and compound
• Collage materials such as paste or glue, various types, colors and shapes of paper, cardboard shapes and pieces, felt remnants, magazine pictures, yarn/strings, cotton ball, pom-poms, sequins, etc.
• Tools such as safe scissors, staplers, hole punchers, tape dispensers with tape, tools to use with play dough, stencils, sponge painters, rollers, brushes or various sizes and shapes

Music

Musical toys and instruments – can be homemade or store bought.

Related Articles and Links: Homemade Musical Instruments for Kids!

Blocks 

Blocks are designated their own category separate and apart from fine motor materials, with many room arrangement layouts allocating a specific area for them. Blocks must be 2″ or larger to count for block materials; small blocks under 2″ and a bulk of blocks less than 2″ will count as fine motor materials. Interlocking blocks will be considered fine motor materials.

• Unit blocks
• Large hollow blocks
• Homemade blocks (sensory blocks are not appropriate for preschool block play)
• Small people
• Small animals, (farm animals, pet animals, dinosaurs, or zoo animals or
• Small vehicles

Materials that Support Active Physical Play 

• Climbing equipment
• Riding toys
• Wagons
• Balls
• Low basketball hoop, etc.

Dramatic Play 

The dramatic play center is one of the most important components of a preschool or kindergarten classroom. It’s where young children engage in creative play, learn about their community, role play various careers and situations, develop and practice life skills, and gain experience with items and tools they’ll use as adults. The items a provider includes in the dramatic play center will have a large impact on what children learn as they play.

Appropriate dress-up items

• Simple shirts or blouses for both men and women
• Dresses
• Skirts
• Jackets of older children that have been shortened for older toddlers
• Simple footwear (adult slip-on shoes, sandals, slippers, shoes or boots made for older children)
• Hats of many types
• Purses
• Baskets with straps or handles that will not fit over a child’s head so they are not a strangulation hazard
• Commercially produced costumes made to fit toddlers

 Other dramatic play materials

• Child-sized house furniture (stove, sink, table, chairs, etc.)
• Cooking/eating equipment
• Play foods
• Dolls, dollhouses and furnishings, and figurines
• Soft animals
• Toy buildings (farm, airport, schoolhouse with furnishings, and figurines)
• Toy telephones

In addition to all the dress-up items and play materials listed, the dramatic play area will also require dress-up clothes that represent male and female roles, cultural diversity and props, so that young children can imagine and act out work, leisure, or fantasy themes. Materials for at least 2 different themes represented in dramatic play are recommended.

Dolls representing 3 racially diverse groups, at least 1 example of materials demonstrating diversity, and all props utilized must be associated with a positive image of the groups represented.

Materials that Support Learning of Math/Numbers

Math and number materials include small objects used for counting activities, balance scales, rulers, number puzzles, magnetic numbers, dominoes, number lotto, geometric shapes like parquetry blocks, math books about counting or shapes, and math/number computer software, etc. Math worksheets are not counted as math/number materials.

• Counting
• Money in the dramatic play center
• Pegboards with numbers printed and holes to match
• Puzzles, toys or games where quantities of objects (pictures or real) are matched with written numbers
• Beads and bead patterns
• Measuring cups and spoons for sand/water, cooking or housekeeping center
• Balance and scale with things weighed
• Rulers and tape measures with things to measure
• Thermometers
• Height chart
• Foot size measure
• Comparing quantities
• Toys and games that require children to figure out more and less
• Cubes (interlocking and smooth) that stack up to various heights
• Nested cups
• Puzzles, toys or three-dimensional graduated cylinders showing a sequence of different heights
• Playing cards
• Chart and graph activities
• Recognizing shapes
• Puzzles with geometric shapes
• Geoboards
• Unit blocks with outlines on shelves for organizing and matching shapes
• Parquetry blocks
• Pattern or matching cards for toys of any shape
• Magnetic shapes
• Becoming familiar with written numbers
• Number puzzles
• Magnetic numbers
• Play telephones
• Dramatic play cash register with play money
• Number lotto
• Clocks
• Calendar
• Number lacing cards
• Number books and posters

Materials that Teach Nature & Science

• Collections of natural objects (e.g. rocks, insects, seedpods, etc.)
• Living things (e.g. house plants, gardens, pets – if children help take care of the pet daily, etc.)
• Nature/science books, pictures, games or toys (nature matching cards, nature sequencing cards, etc.) that represent nature in a realistic way
• Nature/science tools (e.g. magnets, magnifying glasses, thermometers, prisms, etc.)
• Realistic plastic or rubber zoo animals, farm animals, insects
• Puzzles with realistic nature or science content
• Scent boxes or smelling containers
• Realistic plastic vegetables and fruits
• Infant mat with realistic nature or science pictures
• Realistic animal-shaped rattles
• Mobile with realistic birds or butterflies that infants can play with
• Magnifying glasses

Sensory Play: Sand and Water 

Sensory play is important to a child’s development and growth. Children can dig, scoop, pour, empty and fill containers using water and materials such as birdseed and other finely grained materials, appropriate to substitute for sand, to play. There must be enough of sand and/or water material, so the activities can take place.

Dried beans, small pebbles, Styrofoam chips, cornmeal, and flour are not appropriate substitutes for sand and are safety hazards for children.

Sand Toys

• Measuring cups and other unbreakable containers
• Funnels
• Plastic tubes
• Molds
• Scoops
• Pails
• Shovels
• Rakes
• Sifters
• Sand or water wheels
• Pipes
• Etc.

Water Toys

• Sponges
• Things that sink or float
• Turkey basters
• Unbreakable spray bottles
• Dramatic play toys, such as animals, sea creatures, dolls, and boats