EDU 261 Early Childhood Administration IAssignment 3 Staffing

EDU 261 Early Childhood Administration I
Assignment 3: Staffing Plan
After reading chapter 5 in your textbook and the PowerPoint,
EDU261 Staffing Plans, complete your staffing plan below.
In assignment 1, Create a Mission Statement and Philosophy,
you decided on the mission for your facility and the intended
clientele. Now, you are going to make plans to staff the facility.
What age groups will you serve? How many classrooms will you
have? You will also need to figure out how to staff the
classrooms in order to meet licensing regulations. The
information in this assignment will be also used for the next
assignment, Budget Plan.
This assignment has two parts:
Part 1 – Compile a list of the various roles you will have at your
early childhood facility; do not forget to include the director.
Create a job description that includes job duties/responsibilities,
qualifications, supervision, and working conditions for TWO of
the roles. Sample job descriptions are provided below for your
reference. Feel free to use other formats but include the
required components. If your child care facility is a family child
care home or center in a residence, you will still need to
complete job descriptions accordingly.
-----------------------------------Sample Job Descriptions-----------
------------------------------
Pre-school Lead Teacher Job Description
Job Summary, Duties and Responsibilities: As a Lead
Preschool Teacher, you will be responsible for all academic
subjects emphasizing language arts, math, physical education,

social studies and science. Special subject teachers will be
responsible for library time, French, art, music and additional
science classes.
Your specific duties as a Lead Preschool Teacher will include:
· Working within budget parameters
· Maintaining records for each child
· Creating and implementing daily lesson plans and delegating
tasks to assistant teachers
· Writing progress reports on each student on a regular basis
Qualification Requirements: Bachelor’s Degree in Early
Childhood Education or a Bachelor’s Degree in any major with
15 semester hours in Early Childhood Education and 2 years
full-time verifiable early childhood work experience. NC Early
Childhood Credential required.
Supervision: As lead teacher you will be responsible for
supervising teachers and teacher assistants assigned to your
classroom as well as any volunteers or students who may be
assigned to you. Assignment of volunteers and students will be
done only with your agreement and cooperation. Your work will
be supervised by the center’s director and assistant director.
Working conditions: Working hours for the lead teacher
position will be either 6:45 AM to 3:45 PM or 10:15 AM to 6:15
PM with breaks and an hour long lunch period scheduled as per
labor and child care regulations. You will be assigned to a
classroom of 3, 4, or 5 year old children where you will carry
out the duties as described above.
Infant Lead Teacher Job Description

Job Summary, Duties and Responsibilities: As a Lead Infant
Teacher, you will be responsible for providing a warm,
nurturing, safe, loving, and stimulating environment, which
supports the Mission Statement of (Center).
Your specific duties as a Lead Infant Teacher will i nclude:
· Creating and implementing daily activity and environmental
enrichment plans and delegating tasks to assistant teachers
· Writing daily activity reports on each student and progress
reports as scheduled by director
full-time verifiable early childhood work experience with
infants. NC Early Childhood Credential required and
Infant/Toddler certification preferred.
classroom of 0-5 month old children or 6-12 month old children

where you will carry out the duties as described above.
--------------------------------------------End of Sample Job
Descriptions-----------------------------------------
You may find this link useful as you think about qualifications
for Part 1 of this assignment and ratios and group size for Part
II of this assignment:
http://ncchildcaresearch.dhhs.state.nc.us/reqcomp.htm
Insert the list of roles at your center and two job descriptions
here.
Roles
1. Director
2. Lead infant teacher
3. Pre school teacher
4. Todller teacher
5. Teacher aide
6. School secretary.
7. School nurse.
8. School financial accountants.
Part 1: Job descriptions
Teaching aide
As a teaching aide the core role will be supporting other
teachers in the facility. You will also be responsible for
supporting the children that need extra support such as those
with disabilities. Your responsibilities as a teaching aide will
be:
· Ensure the classroom is clean and safe.
· Document the progress of children and communicate it with

the administration.
· Support the emotional and social development in the children
and report any concerns.
Qualifications and requirements: Bachelor’s degree in early
childhood education and other related fields with a minimum of
two years working experience as a teaching aide or a similar
role in a child care center.
Supervision: The teaching aide will have the responsibility of
supervising the children to help note any significant changes in
the social and emotional development of the children.
Working conditions: as a teaching assistant your working hours
will be 9am- 4pm for 5 days a week, there will be one hour
breaks as recommended by the labor and child care regulations.
The teaching aide will be assigned a group of children between
the age of 0-2 years to perform the above jobs.
Facility Director
As the facility director you will be the leader of the center and
will oversee the entire operations of the facility.
Your specific responsibilities will be:
· Revise the policies and procedures of the child care center.
· Evaluate the teaching staff and assess the teaching methods.
· Setting the performance standards and goals for the child care
center.
· Administering the budget of the facility.
Supervision: The director will supervise the teaching activities
and the conduct of the teachers and also help monitor the
performance of the children.
Working conditions: The director will be working for 7 hours a
day for five days a week with the appropriate breaks.

Part 2 – Once you have created your list of roles, job
descriptions, and qualifications, create a staffing plan by staff
member and by classroom using the tables below. Be sure to
include your facility name at the top of the page then, fill in the
tables with the required information. Every employee in your
facility should be included in the staffing plan by staff member.
Feel free to add additional rows to the table by clicking on the
row then, insert rows.
You may find this link useful when contemplating your salary
decisions for teachers; other salaries may have to be researched.
http://ncicdp.org/compensation/salary-schedule/
Staffing Plan by Staff Member for (Children’s Den Childcare
center)
Title of Position
How Many Needed
Work Schedule
Recommended Annual Salary
Total Yearly Cost (Annual Salary x How Many Needed)
Director
1
8am - 4pm
$40,000
$40,000
Assistant director
1
8am - 4pm
$36,000
$36,000
Infant lead teacher
2
10am - 4pm
$30,000
$60,000
Preschool lead teacher.
2

10am-4pm
$29,000
$58,000
Pre school teacher.
6
8am-4pm
$28,000
$168,000
After school teacher
4
10am- 5pm
$27,500
$150,000
Nurse
2
9am- 4pm
$50,000
$100,000
Secretary
1
8am-5pm
$32000
$32,000
Cleaners
5
10am-6pm
$27500
$137500
Cooks
2
9am- 5pm
$28000
$56,000
Security personnel
2
5pm-6am

$30,000
$60,000
Staffing Plan by Classroom ( Children’s Den Child care center)
Classroom
(What age/group of children served; 0-12 months/infants)
Number of Children Served in Classroom
Staff/Child Ratio
Staff Schedule
(List each staff title & the hours for that staff; lead teacher
7:30-4:30, assistant teacher 9:00-6:00)
0- 1 years
15
1:6
Director8am - 4pm
1 - 2years
20
1:10
Assistant director ,10am - 4pm
2- 3 years
20
1:15
Infant lead teacher, 10am-4pm
3- 4 years
30

1:20
Preschool lead teacher,8am-4pm
School going age
50
1:25
Pre school teacher, 10am- 5pm
After school teacher, 9am- 4pm
Nurse, 8am-5pm
Secretary, 10am-6pm
Cleaners, 9am- 5pm
Cooks, 9am- 5pm
Security personnel, 5pm-6am

Submit this completed document.
7/3/2021 Introduction to Leadership: Concepts and Practice, 3e
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Chapter 9 Authentic Leadership
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Authentic Leadership Self-Assessment Questionnaire
Instructions: This questionnaire contains items about different
dimensions of authentic
leadership. There are no right or wrong responses, so please
answer honestly. Use the
following scale when responding to each statement by selecting
the number from
the scale below that you feel most accurately characterizes your

response to the
statement.
Key: 1 = Strongly disagree 2 = Disagree 3 = Neutral 4 =
Agree 5 = Strongly agree
StatementsStatements
StronglyStrongly
disagreedisagree DisagreeDisagree NeutralNeutral AgreeAgree
StronglyStrongly
agreeagree
1. I can list my three greatest
weaknesses.
1 2 3 4 5
2. My actions reflect my core
values.
1 2 3 4 5
3. I seek others’ opinions
before making up my own
mind.
1 2 3 4 5
4. I openly share my feelings
with others.
1 2 3 4 5
5. I can list my three greatest
strengths.

1 2 3 4 5
6. I do not allow group pressure
to control me.
1 2 3 4 5
7. I listen closely to the ideas of
those who disagree with me.
1 2 3 4 5
8. I let others know who I truly
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SCORING
1. Sum the responses on items 1, 5, 9, and 13 (self-awareness).
2. Sum the responses on items 2, 6, 10, and 14 (internalized
moral perspective).
3. Sum the responses on items 3, 7, 11, and 15 (balanced
processing).
4. Sum the responses on items 4, 8, 12, and 16 (relational
transparency).

Total scores:
am as a person.
1 2 3 4 5
9. I seek feedback as a way of
understanding who I really am
as a person.
1 2 3 4 5
10. Other people know where I
stand on controversial issues.
1 2 3 4 5
11. I do not emphasize my own
point of view at the expense of
others.
1 2 3 4 5
12. I rarely present a “false”
front to others.
1 2 3 4 5
13. I accept the feelings I have
about myself.
1 2 3 4 5
14. My morals guide what I do
as a leader.
1 2 3 4 5

15. I listen very carefully to the
ideas of others before making
decisions.
1 2 3 4 5
16. I admit my mistakes to
others.
1 2 3 4 5
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Self-Awareness: 1515
Internalized Moral Perspective: 1717
Balanced Processing: 19 19
Relational Transparency: 16 16
Scoring Interpretation
This self-assessment questionnaire is designed to measure your
authentic leadership
by assessing four components of the process: self-awareness,
internalized moral
perspective, balanced processing, and relational transparency.
By comparing your

scores on each of these components, you can determine which
are your stronger
and which are your weaker components in each category. You
can interpret your
authentic leadership scores using the following guideline: high
= 16–20 and low = 15
and below. Scores in the upper range indicate stronger authentic
leadership,
whereas scores in the lower range indicate weaker authentic
leadership.
Authentic leadership is a complex, ongoing process. Your self-
awareness, internalized
moral perspective, relational transparency, and balanced
processing are attributes
you will continue to develop throughout your lifetime. Many
factors influence your
authentic leadership. Your upbringing, work experience, and
critical life events can all
influence how your authentic leadership develops. Being an
authentic leader means
you have clearly identified and defined values and have a clear
sense of who you
are and what is important to you. It means having a strong set of
moral standards that
guide your behavior. Authentic leaders are open to the
viewpoints of others and fully
consider their positions before taking action. They take a stand
on controversial issues
and their actions reflect their core values. Authentic leaders are
open and honest in
presenting their true self to others.
To further develop your authentic leadership, consider the
reflections and activities
described in the four parts of this questionnaire. Continue your

self-awareness in
regards to the four constructs of authentic leadership. Ensure
your actions reflect your
core values. Listen objectively to those with whom you disagree
before you make
important decisions. Furthermore, focus on to consistently
portraying who you really
are as a person and leader. Collectively, these efforts will have
a positive impact on
your authenticity as a leader.
Suggestions for Improving Your LeadershipSuggestions for
Improving Your Leadership
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Self-Awareness: Low Score (0–15)
A self-awareness score in the low range indicates an area of
your leadership you can
improve. It may be that you’ve had limited life or work
experiences in which to
develop this capacity, or that introspection and reflection have
not been part of your
upbringing. You may not be in the habit of reflecting on your
leadership strengths and
weaknesses, but without self-reflection and awareness, leaders
have no basis to build
and develop their leadership. The good news is everyone can
develop self-

awareness and learn to be more authentic. To further strengthen
your self-awareness,
consider engaging in the following actions and reflections:
Participate in assessments that measure different constructs of
your
leadership. Most assessments will verify what you already
know, but often
reveal unknown aspects that can create greater self awareness.
Reflect on your actions as a leader in a recent leadership
situation you have
experienced. What actions and behaviorswere most effective?
Least
effective? Why?
Seek feedback from friends and trusted colleagues about their
observations
of your strengths and growth areas. What do they consider to be
your blind
spots? Strengths?
Observe effective and poor leaders. Analyze their behaviors to
consider
adopting good behaviors while eliminating ineffective
behaviors.
Consider how comfortable you are with your leadership at this
stage in your
life. In what ways does your level of self-awareness affect your
behavior as a
leader?
Think about a critical event in your life and how it shaped who
you are as a
leader. Consider how you could appropriately share this story
with your
followers.
Internalized Moral Perspective High Score (16–20)

A score in the high range on internalized moral perspective
indicates that you possess
the ability to have a strong sense of authentic leadership. You
may have acquired this
capacity from your family, through your formal education, or by
having your values
tested under pressure. Your internalized moral perspective
enables you to do what’s
right based on your guiding principles. The challenge for you is
to remain authentic
and become neither rigid in your beliefs nor complacent in
regards to them. To
strengthen your internalized moral perspective, consider
engaging in the following
actions and reflections:
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Focus your relational efforts on friendships with people you can
count on to
give you honest feedback.
Reflect on your values—what is most important to you. Are
these values
centered on others (establishing strong relationships, connecting
with others)
or more self-centered (personal success and fulfillment)? Values
are critical to
the leadership process as they provide a foundation to build
your leadership.
Read books by contemporary thinkers and reflect on their ideas

as a way to
sustain and further develop your values.
Draw on your balanced processing skills and self-awareness to
consider
multiple perspectives on controversial issues to help you
identify and clarify
your own beliefs.
Finally, cultivate the positive attributes that underlie authentic
leadership—
confidence, hope, optimism, and resilience—as these can
enhance your
ability to act on your values. Practice mindfulness, notice the
kindness of
others, go outside in good weather, and spend time with positive
people.
Balanced Processing High Score (16–20)
A score on balanced processing in the high range indicates a
strong leadership
capacity to weigh options and behave appropriately for the
greatest good for
everyone in a given situation. You have learned the value of
making informed
decisions and acting deliberately rather than impulsively. You
understand the adage
that “You don’t want to be the smartest person in the room,”
because then you have
nothing to learn. Balance keeps leaders focused on a goal but
also open to
opportunities and threats. To further strengthen your balanced
processing, consider
engaging in the following actions and reflections:
Practice mindfulness, that is, the ability to be in the moment.
Minimize

distractions and give yourself fully to the present moment. This
helps with
regulating emotion, reducing stress and developing attention.
By not worrying
about the past or future (being in the moment), you can focus on
the present
and the opportunities it holds, without judgment.
Reflect on a time when you were successful, but did not remain
open to
suggestions. Did you miss potential opportunities to further
your success? What
was the result of not considering other opportunities?
Seek out people you can learn from and discuss important
professional and
life issues. If you do not have such people (mentors), look for
people who
have traits and skills you admire and establish relationships
with them.
Establish a professional support network where participants will
contribute to
one another’s decision making and share best practices.
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Return to Chapter
Go to Full Report
Be alert to the impact your behaviors have on other people.
When and how

do you use power? When do you aim to get agreement and when
do you
tend to be more autocratic in your decision making?
Relational Transparency High Score (16–20)
A relational transparency score in the high range indicates a
strength in creating and
maintaining effective relationships and authentic leadership
potential. This potential
reflects tendencies toward self-disclosure and openness.
Relational leaders are
becoming more important today as the problems and issues
leaders face are more
complex and require the power of many to develop possible
solutions. Relational
leaders can better engage others in the leadership process when
compared to a
task-focused leader who tends to marginalize willing
participants and exclude
possible solutions. To further strengthen your relational
transparency, consider the
following questions:
How willing are you to be open and honest with others? Is it
normally easy for
you to trust others? If you feel comfortable with self-disclosure,
how has this
helped you in your relationships?
Can you recall any occasions when people were uncomfortable
with your
openness or candor? How did they react? How did their reaction
effect you?
With whom can you be completely honest and share your
deepest feelings
and fears? Do you offer that same level of safety and support to

someone
else?
Does your transparency make it easier to develop effective
relationships?
How do your relationships effect your leadership? Could you be
a more
effective leader if you had better relationships with those you
want to lead?
Reflect on a time when you engaged others in the leadership
process and
were successful. What relational behaviors did you take that
contributed to
the success? Would the outcome have been the same without the
help of
others?
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Chapter 10 Servant Leadership
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Survey” then select the option in the “Print” dialog box to save
the pages as a PDF.
Servant Leadership Questionnaire
Instructions: Select two people who know you in a leadership
capacity such as a coworker,
fellow group member, or follower. Make two copies of this
questionnaire and give a copy to
each individual you have chosen. Using the following 7-point
scale, ask them to indicate the
extent to which they agree or disagree with the following
statements as they pertain to your
leadership. In these statements, “He/She” is referring to you in
a leadership capacity.
Key: 1 = Strongly disagree 2 = Disagree 3 = Disagree
somewhat 4 = Undecided 5 = Agree
Somewhat 6 = Agree 7 = Strongly agree
StatementsStatements
StronglyStrongly
disagreedisagree DisagreeDisagree
DisagreeDisagree
somewhatsomewhat UndecidedUndecided
AgreeAgree
SomewhatSomewhat AgreeAgree
StronglyStrongly
AgreeAgree
1. Others
would seek
help from

him/her if they
had a
personal
problem.
1 2 3 4 5 6 7
2. He/She
emphasizes
the
importance of
giving back to
the
community.
1 2 3 4 5 6 7
3. He/She can
tell if
something
work related is
going wrong.
1 2 3 4 5 6 7
4. He/She
gives others
the
responsibility
to make
1 2 3 4 5 6 7

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important
decisions
about their
own jobs.
5. He/She
makes others’
career
development
a priority.
1 2 3 4 5 6 7
6. He/She
cares more
about others’
success than
his/her own.
1 2 3 4 5 6 7
7. He/She
holds high
ethical
standards.
1 2 3 4 5 6 7
8. He/She
cares about
others’

personal well-
being.
1 2 3 4 5 6 7
9. He/She is
always
interested in
helping
people in the
community.
1 2 3 4 5 6 7
10. He/She is
able to think
through
complex
problems.
1 2 3 4 5 6 7
11. He/She
encourages
others to
handle
important
work decisions
on their own.
1 2 3 4 5 6 7
12. He/She is
interested in
1 2 3 4 5 6 7

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making sure
others reach
their career
goals.
13. He/She
puts others’
best interests
above his/her
own.
1 2 3 4 5 6 7
14. He/She is
always
honest.
1 2 3 4 5 6 7
15. He/She
takes time to
talk to others
on a personal
level.
1 2 3 4 5 6 7

16. He/She is
involved in
community
activities.
1 2 3 4 5 6 7
17. He/She
has a
thorough
understanding
of the
organization
and its goals.
1 2 3 4 5 6 7
18. He/She
gives others
the freedom
to handle
difficult
situations in
the way they
feel is best.
1 2 3 4 5 6 7
19. He/She
provides
others with
work
experiences
that enable
them to

1 2 3 4 5 6 7
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develop new
skills
20. He/She
sacrifices
his/her own
interests to
meet others’
needs.
1 2 3 4 5 6 7
21. He/She
would not
compromise
ethical
principles in
order to meet
success.
1 2 3 4 5 6 7
22. He/She
can recognize
when others
are feeling

down without
asking them.
1 2 3 4 5 6 7
23. He/She
encourages
others to
volunteer in
the
community.
1 2 3 4 5 6 7
24. He/She
can solve
work problems
with new or
creative ideas
1 2 3 4 5 6 7
25. If others
need to make
important
decisions at
work, they do
not need to
consult
him/her.
1 2 3 4 5 6 7
26. He/She
wants to know
about others’

career goals.
1 2 3 4 5 6 7
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SCORING
Using the questionnaires on which others assessed your
leadership, take the separate scores
for each item, add them together, and divide that sum by two.
This will give you the average
score for that item. For example, if Person A assessed you at 4
for Item 2, and Person B marked
you as a 6, your score for Item 2 would be 5
Once you have averaged each item’s scores, use the following
steps to complete the scoring
of the questionnaire:
1. Add up the scores on 1, 8, 15, and 22. This is your score for
emotional healing.
2. Add up the scores for 2, 9, 16, and 23. This is your score for
creating value for the
community

conceptual skills.
empowering.
helping followers grow and
succeed.
putting followers first.
behaving ethically
Total scores:
Emotional Healing: 2525
Creating Value for the Community: 2626
27. He/She
does what
he/she can to
make others’
jobs easier.
1 2 3 4 5 6 7
28. He/She
values
honesty more
than profits.
1 2 3 4 5 6 7

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Conceptual Skills : 2525
Empowering: 2424
Helping Subordinates Grow and Succeed: 2222
Putting Subordinates First: 2424
Behaving Ethically: 2626
Scoring Interpretation
High range: A score between 23 and 28 means you strongly
exhibit this servant leadership
behavior.
Moderate range: A score between 14 and 22 means you tend to
exhibit this behavior in an
average way.
Low range: A score between 8 and 13 means you exhibit this
leadership below the average
or expected degree.
Extremely low range: A score between 0 and 7 means you are
not inclined to exhibit this
leadership behavior at all.

The scores you received on the Servant Leadership
Questionnaire indicate the degree to
which you exhibit the seven behaviors characteristic of a
servant leader. You can use the
results to assess areas in which you have strong servant
leadership behaviors and areas in
which you may strive to improve.
A servant leader guides and directs others based on what they
truly need. This leadership
approach embraces humility and the intention to improve
others’ lives and communities. A
servant leader’s first inclination is always to serve others. The
servant leader questionnaire
provides a framework to assess the essential behaviors that such
leaders demonstrate.
Emotional Healing
High Range (22-28): Your score indicates you often exhibit this
leadership behavior.
Emotional healing is expressed by servant leaders who are
sensitive and respond to followers’
personal concerns. Empathy is one dimension of emotional
healing and focus on
understanding how others feel in a given situation. When
leaders put themselves in another’s
situation and experience his or her emotions and desires, they
better understand how to lead
Suggestions for Improving Your LeadershipSuggestions for
Improving Your Leadership

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by providing for that person’s needs. To strengthen your
emotional healing ability, consider
the following suggestions:
Take time some afternoon and sit in a public place (like a park
or shopping mall) and
engage in “people watching”. Choose someone at random who is
unlike yourself
(older, younger, dressed differently, etc.) and imagine what that
person is like. Where
do they live? What do they like to do in their spare time? How
do they view the world?
This can create a greater sense of emotional awareness.
Recall a time of need in your life. What did you want the most?
What could a leader
have done for you to help you through this difficult time? How
could you have
reached out to others to help you cope?
Volunteer at the Salvation Army or another philanthropic
organization at least one
afternoon every month. Seeing others less fortunate can increase
your awareness of
their needs. Listen to their stories and acknowledge their
challenges.
Create and send a care package to a deployed soldier and try to
imagine the joy
and comfort the care package will bring to the soldier away
from his or her loved
ones.

Creating Value for the Community
Communities are groups of people who have a common purpose
such as the location where
they live (their neighborhood) or a common interests (e.g.
religion, education). Servant
leaders create value for a community by identifying the gifts of
others, welcoming strangers,
making new connections among people, and networking with
others to improve their
community. To create increased value for a community,
consider the following suggestions:
List the various communities you belong to, such as school,
work, church, etc. How do
these communities affect you as a person and as a leader? How
can you better
support and promote the communities that you belong to?
Volunteer as a Big Brother or Big Sister for an at-risk youth in
your community. Being a
role model and source of guidance and stability for young adults
is extremely
satisfying for the mentor and helps advance communities.
Attend a local governmental meeting, such as for a city
commission or zoning board,
to learn about the issues confronting your community. You may
consider joining or
championing a specific issue raised at the meeting.
Organize a canned food drive or collect donations to provide a
holiday basket of
food for a less-fortunate family.
Conceptual Skills

52%2F18%2F4%2C… 8/11
Servant leaders support followers by demonstrating a thorough
understanding of the
organization and the current or future tasks and goals. To
achieve their goals, leaders need to
solve problems creatively, include others, and provide needed
guidance and assistance to
help followers succeed. Creative servant leaders also provide
those they lead with intellectual
stimulation, a construct of transformational leadership, to
inspire their best thinking and effort.
To improve your conceptual skills to better serve others and
your organization, consider the
following leader actions:
Volunteer to assist the chairperson of a planning committee.
The initial planning
stages of a project provide opportunities to creatively draw on
organizational assets
and resources and include others.
Reflect on ways that you have been creative. Did you fully
utilizing your talents and
strengths? If you are unsure, ask for feedback from a trusted,
close associate who was
able to observe your creativity. What did you learn from their

feedback?
Organize and create a “good ideas” group in your organization
that allows followers
to express ideas to improve processes and create efficiencies.
Mentor one of your followers and encourage him/her to take
advantage of your
organization’s educational benefits. If your organization does
not have educational
benefits, help the follower seek other educational grants and
scholarship
opportunities to help that person.
Empowering
Empowering others is about giving your power to others so they
can achieve goals and
complete tasks while gaining a sense of ownership. Servant
leaders empower followers by
helping them identify and solve problems, complete tasks, and
make decisions. The best way
to do this is by developing effective relationships with
followers and truly giving them the
ability to act without asking for permission. To enhance your
ability to empower followers,
consider the following leader actions:
Ask followers to share the responsibilities of running a meeting.
Provide them the
authorize to organize the meeting and assist them in running the
meeting if they ask
for your help; make the meeting their meeting.
End each meeting you conduct with your followers by having
everyone share a

concern without fear of retribution or criticism. Ensure that
everyone has a voice and
that you will take their voice seriously.
Examine how you give your power away to others and enable
them to take
ownership of a goal or task. Are you comfortable in giving your
power away? Do you
52%2F18%2F4%2C… 9/11
want to give your power away? Many times leaders want to
control all aspects of a
situation and are uncomfortable letting others take the lead. If
you think you do this,
consider ways you can empower others yet still have input to
the situation.
Take a follower out to lunch to discuss any issues he or she may
have and possible
solutions to existing or future issues.
Helping Subordinates Grow and Succeed
Moderate Range (14-22): Your score indicates you tend to
exhibit this leadership behavior sometimes.
To help subordinates grow and succeed servant leaders act as
mentors and assist them with
their professional development. This takes time and effort.
Servant leaders who commit to the
process build stronger relationships with followers and receive

tremendous satisfaction in their
success. When followers know that their leaders truly care
about them they reciprocate with
an increased sense of loyalty and commitment to the
organization. To strengthen your ability
to professionally develop followers, consider the following
suggestions:
Assist followers in developing a set of near-, short-, and long-
term goals that better
shape their future professional plans. Ensure they create
SMART (Specific, Measurable,
Attainable, Realistic, and Time sensitive goals) goals.
Create a professional development program for your
organization that meets
monthly. Seek input from followers for the topics they would
value most for their
professional development.
Review your own professional development. How has someone
invested time and
effort in you to help you become a better person and leader?
How can you “pay it
forward” by investing in someone to make them better?
Organize meetings, lunches, or dinners with your followers and
professionals from
inside and outside your organization. Followers can benefit
from informal mentoring
that may create awareness of opportunities and increase their
professional network.
Putting Subordinates First
Leaders who prioritize the needs of followers before their own,
and often stop what they are

doing to help others, demonstrate servant leadership. This sends
a strong message to followers
that their leader cares about them and is willing to sacrifice his
or her time in an effort to help
them. Putting others first is a core principle of servant
leadership. To strengthen your ability to
put others first, consider engaging in the following practices:
Create an open-door policy, allowing followers free access to
you when they need
guidance or direction with a problem. If your schedule doesn’t
permit an open-door
52%2F18%2F4%2… 10/11
policy, hold regular office hours and encourage followers to
stop by your office.
Recall a time when others have put you before themselves. How
did you feel when
this happened? Were you aware of their sacrifice and did you
communicate your
appreciation to them for their time and effort to help/develop
you?
Make a concerted effort to make your followers look good.
Publicly acknowledge
their achievements and privately thank them for their
contributions. Be less concerned
that you receive your share of the credit and more concerned
with expressing your
gratitude and appreciation.

Walk around your organization and greet everyone before going
to your office. Stop
and discuss any issues others may have before engaging in your
daily tasks. You
should spend more time listening than talking. Ask follow -up
questions. Offer to meet
others in their office rather than have them come to your office.
Respond to your followers’ e-mails and voice mails within 24
hours. Your prompt replies
will demonstrate that their concerns and feedback are important
and valuable to
you.
Behaving Ethically
Transparency and honesty form the basis of any leadership
relationship. Acting ethically is
critical for servant leaders as others are looking to them for a
sense of integrity found in
effective leadership. Servant leaders must align actions with
values to ensure other perceive
them as always trying to do what is right. To strengthen your
ethical behavior as a servant
leader, please consider engaging in several of the following
leadership behaviors:
Observe each of your followers and identify one action you
could do to make their
work easier or more rewarding. Whe you begin your day, think
about your followers
and the upcoming day and how you can develop a more others-
centered mind-set.
Pick up trash as you walk around your organization, illustrating

to others a shared
value of pride in your organization and your willingness to
serve others regardless of
the task. This simple act also illustrates the powerful aspect of
acting consistently and
with a sense of humility as a leader.
Review your track record on honesty and transparency. Are you
truly honest with
others? Do people “get what they see” in regards to your values
and actions?
As often as you can, without breaking confidences, explain your
thinking process to
followers, and how you have made the decisions that affect
them. Explain which
factors you considered most important and how you took their
concerns to heart.
Do what you say you would do. Always follow through on what
you say you would do.
One way to destroy credibility is to act irresponsibly as a leader
and not keep
obligations or agreements you have made.
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Sheet1StatementsObserver 1Observer 2Observer 3Observer
4AverageSelf AssessmentOthers would seek help from him/her
if they had a personal problem.665766he/She emphasizes the
importance of giving back to the community.666667He/ She can
tell if something woork related is going
wrong.76756.255He/She gives others the responsibility to make
important decisiions about their jobs.666666He/She makes
others' career development a priority.56755.756He /She cares
more about others' success than his/her own.666665He/She
holds high ethical standards.76576.257He/She cares about
others' personal well-being.66766.256He/She is always
interested in helping people in the community.56776.256He/She
is able to think through complex problems.66766.256He/She
encourages others to handle important work decisions on their
own.66776.56He/She is interested in making sure others reach
their career goals.66766.256He/She puts others' best interests
above his/her own.66776.56He/She is always
honest.76756.256He/She takes time to talk to others on a
personal level.76766.57He/She is involved in community
activities.76766.57He/She had a thorough understanding of the
organization and its goals.77756.57He/She gives others the
freedom to handle difficult situations in the way they feel Is
best.77756.55He/She provides others with work experiences
that enable them to develop new skills.657666He/She sacrifices
his/her own interests to meet others' needs.567666He/She would
not compromise ethical principles in order to meet
success.66766.257He/ She recognize when others are feeling
down without asking them.75555.55He/She encourages others to
volunteer in the community.65665.756He/She can solve work
problems with new or creative ideas.77666.57If others need to
make important decisions at work, they do not need to consult

him/her.56665.756He/She wants to know about others' career
goals.66676.254He/She does want he/she can to make others'
jobs easier.75776.56He/She values honesty more than
profits.67676.56
MGT 4308: Management Leadership
Module 6 Journal: Practice ‘Encourage the Heart’ Guidelines
and Rubric
Overview:
For this journal entry, you will identify an aspect of personal
leadership that currently has room for improvement, and
practice actions to help you
strengthen or develop in that area.
Directions:
For this journal entry, complete the following steps:
1. Review the Encourage the Heart data summary in your SLPI
360 Individual Feedback Report.
2. Record your overall score from the Student Leadership
Practices Inventory for Encourage the Heart.
3. Of the six leadership behaviors that are part of Encourage the
Heart, identify the statement that one of your observers
indicated you
engage in most frequently. If there is a tie score between two or
more behaviors, then indicate the one in which you feel is most
accurate.
4. Identify the leadership behavior statement that your observers
felt you engaged in least often. If there is a tie score between

two or more
behaviors, then indicate the one in which you feel is most
accurate.
5. Identify at least one action that you can practice this week to
strengthen your least engaged in leadership behavior. Review
the “Take
Action” section of Chapters 9 & 10 (at the very end of the
chapters) in The Student Leadership Challenge for suggestions
to help you
become a better leader.
6. Then implement your plan and describe what you did and the
outcomes of your actions.
Guidelines for Submission: Your journal entry should be about
2 paragraphs in length.
Instructor Feedback: This activity uses an integrated rubric in
Blackboard. Students can view instructor feedback in the Grade
Center.
Rubric
Criteria Exemplary (100%) Needs Improvement (75%) Not
Evident (0%) Value
Encourage the Heart
Score
Records overall score from the Student
Leadership Practices Inventory for
Encourage the Heart.

N/A
Does not record overall score from the
Student Leadership Practices Inventory
Encourage the Heart.
5
MGT 4308: Management Leadership
Most Frequent
Identifies the statement associated with
the Encourage the Heart leadership
behavior most frequently engaged in.
N/A
Does not identify the statement
associated with the Encourage the
Heart leadership behavior most
frequently engaged in.
5
Least Frequent
Identifies the statement associated with
the Encourage the Heart leadership
behavior least frequently engaged in.

N/A
Does not identify the statement
associated with the Encourage the
Heart leadership behavior least
frequently engaged in.
5
Action Identifies at least one action that could
strengthen the least engaged in
Identifies at least one action that could
strengthen the least engaged in
leadership behavior, but lacks in detail
or clarity.
Does not identify at least one action
that could strengthen the least engaged
in leadership behavior.
35
Plan Describes outcomes of implementing
the action plan.
Describes outcomes of implementing
the action plan, but lacks in detail or
clarity.
Does not describe outcomes of
implementing the action plan.
45

Mechanics No grammar or spelling errors that
distract the reader from the content. All
sources used are cited using APA
Style, 6th ed.
Minor errors in grammar or spelling
that distract the reader from the
content. All sources used are cited
using APA Style, 6th ed.
Major errors in grammar or spelling
that distract the reader from the
content and/or errors made in citing
sources using APA Style, 6th ed.
5
Total = 100 %
EDU 261 Early Childhood Administration I
Assignment 3: Staffing Plan
After reading chapter 5 in your textbook and the PowerPoint,
EDU261 Staffing Plans, complete your staffing plan below.
In assignment 1, Create a Mission Statement and Philosophy,
you decided on the mission for your facility and the intended
clientele. Now, you are going to make plans to staff the facility.
What age groups will you serve? How many classrooms will you
have? You will also need to figure out how to staff the
classrooms in order to meet licensing regulations. The
information in this assignment will be also used for the next
assignment, Budget Plan.

This assignment has two parts:
Part 1 – Compile a list of the various roles you will have at your
early childhood facility; do not forget to include the director.
Create a job description that includes job duties/responsibilities,
qualifications, supervision, and working conditions for TWO of
the roles. Sample job descriptions are provided below for your
reference. Feel free to use other formats but include the
required components. If your child care facility is a family child
care home or center in a residence, you will still need to
complete job descriptions accordingly.
-----------------------------------Sample Job Descriptions-----------
------------------------------
Pre-school Lead Teacher Job Description
Job Summary, Duties and Responsibilities: As a Lead
Preschool Teacher, you will be responsible for all academic
subjects emphasizing language arts, math, physical education,
social studies and science. Special subject teachers will be
responsible for library time, French, art, music and additional
science classes.
Your specific duties as a Lead Preschool Teacher will include:
· Creating and implementing daily lesson plans and delegating
tasks to assistant teachers
· Writing progress reports on each student on a regular basis

full-time verifiable early childhood work experience. NC Early
Childhood Credential required.
classroom of 3, 4, or 5 year old children where you will carry
out the duties as described above.
Infant Lead Teacher Job Description
Job Summary, Duties and Responsibilities: As a Lead Infant
Teacher, you will be responsible for providing a warm,
nurturing, safe, loving, and stimulating environment, which
supports the Mission Statement of (Center).
Your specific duties as a Lead Infant Teacher will include:
· Creating and implementing daily activity and environmental
enrichment plans and delegating tasks to assistant teachers
· Writing daily activity reports on each student and progress
reports as scheduled by director

full-time verifiable early childhood work experience with
infants. NC Early Childhood Credential required and
Infant/Toddler certification preferred.
classroom of 0-5 month old children or 6-12 month old children
where you will carry out the duties as described above.
--------------------------------------------End of Sample Job
Descriptions-----------------------------------------
You may find this link useful as you think about qualifications
for Part 1 of this assignment and ratios and group size for Part
II of this assignment:
http://ncchildcaresearch.dhhs.state.nc.us/reqcomp.htm
Insert the list of roles at your center and two job descriptions
here.
Roles
1. Director
2. Lead infant teacher
3. Pre school teacher

4. Todller teacher
5. Teacher aide
6. School secretary.
7. School nurse.
8. School financial accountants.
Part 1: Job descriptions
Teaching aide
As a teaching aide the core role will be supporting other
teachers in the facility. You will also be responsible for
supporting the children that need extra support such as those
with disabilities. Your responsibilities as a teaching aide will
be:
· Ensure the classroom is clean and safe.
· Document the progress of children and communicate it with
the administration.
· Support the emotional and social development in the children
and report any concerns.
Qualifications and requirements: Bachelor’s degree in early
childhood education and other related fields with a minimum of
two years working experience as a teaching aide or a simil ar
role in a child care center.
Supervision: The teaching aide will have the responsibility of
supervising the children to help note any significant changes in
the social and emotional development of the children.
Working conditions: as a teaching assistant your working hours
will be 9am- 4pm for 5 days a week, there will be one hour
breaks as recommended by the labor and child care regulations.
The teaching aide will be assigned a group of children between

the age of 0-2 years to perform the above jobs.
Facility Director
As the facility director you will be the leader of the center and
will oversee the entire operations of the facility.
Your specific responsibilities will be:
· Revise the policies and procedures of the child care center.
· Evaluate the teaching staff and assess the teaching methods.
· Setting the performance standards and goals for the child care
center.
· Administering the budget of the facility.
Supervision: The director will supervise the teaching activities
and the conduct of the teachers and also help monitor the
performance of the children.
Working conditions: The director will be working for 7 hours a
day for five days a week with the appropriate breaks.
Part 2 – Once you have created your list of roles, job
descriptions, and qualifications, create a staffing plan by staff
member and by classroom using the tables below. Be sure to
include your facility name at the top of the page then, fill in the
tables with the required information. Every employee in your
facility should be included in the staffing plan by staff member.
Feel free to add additional rows to the table by clicking on the
row then, insert rows.
You may find this link useful when contemplating your salary
decisions for teachers; other salaries may have to be researched.
http://ncicdp.org/compensation/salary-schedule/
Staffing Plan by Staff Member for (Children’s Den Childcare
center)
Title of Position
How Many Needed

Work Schedule
Recommended Annual Salary
Total Yearly Cost (Annual Salary x How Many Needed)
Director
1
8am - 4pm
$40,000
$40,000
Assistant director
1
8am - 4pm
$36,000
$36,000
Infant lead teacher
2
10am - 4pm
$30,000
$60,000
Preschool lead teacher.
2
10am-4pm
$29,000
$58,000
Pre school teacher.
6
8am-4pm
$28,000
$168,000
After school teacher
4
10am- 5pm
$27,500
$150,000
Nurse
2
9am- 4pm

$50,000
$100,000
Secretary
1
8am-5pm
$32000
$32,000
Cleaners
5
10am-6pm
$27500
$137500
Cooks
2
9am- 5pm
$28000
$56,000
Security personnel
2
5pm-6am
$30,000
$60,000
Staffing Plan by Classroom ( Children’s Den Child care center)
Classroom
(What age/group of children served; 0-12 months/infants)

Number of Children Served in Classroom
Staff/Child Ratio
Staff Schedule
(List each staff title & the hours for that staff; lead teacher
7:30-4:30, assistant teacher 9:00-6:00)
0- 1 years
15
1:6
Director8am - 4pm
1 - 2years
20
1:10
Assistant director ,10am - 4pm
2- 3 years
20
1:15
Infant lead teacher, 10am-4pm
3- 4 years
30
1:20
Preschool lead teacher,8am-4pm
School going age
50
1:25
Pre school teacher, 10am- 5pm
After school teacher, 9am- 4pm
Nurse, 8am-5pm

Secretary, 10am-6pm
Cleaners, 9am- 5pm
Cooks, 9am- 5pm
Security personnel, 5pm-6am
Submit this completed document.
Total BudgetChild Care Center Monthly/Annual Budget
TemplateNOTE: ENTER ONLY COLUMNS WITH A *.
ANNUAL AND TOTALS WILL BE AUTO-
CALCULATED.COMPLETE SHEET 2 STAFFING SALARIES
FIRSTNAME:CAPACITY:MONTH:YEAR:EXPENSES:Monthly
*Annual%INCOME:Monthly*AnnualPERSONNEL:Tuition:00T
eachers (from Sheet 2)00Regis.:00Aides (from Sheet 2)00Late
Fees:00Admin. (from Sheet 2)00Donations:00Support (from

Sheet 2)00Fundraiser:00TOTAL
SALARY000.0Other:00FRINGE BENEFITS (Sheet
2)000.0TOTAL:00CONTRACTED:0.0Acctg.00BUDGET*Legal
00DIFF. +/- :00Consult00SPACE:0.0Mortgage/Lease00Property
Tax00Utilities00Maintenance00Site Repair00CONSUMABLE
SUPPLIES:0.0Classroom00Maintenance00Office00Medical00Ki
tchen00Food00OTHER/SERVICES:0.0Insurance00Telephone00
Advertising00Postage00Printing00Staff
Dev.00Licenses/Fees00Publications00Transp./Auto00Bank
Charges00Fingerprints00Physical/TB00Contingency00TRANSP.
/AUTO00.0FACILITY EQUIP.000.0EDUC.
SUPPLIES000.0ENRICHMENT000.0TOTAL
EXPENSES:00100.0
Staff BudgetStaff Budget WorksheetNOTE: ENTER ONLY
COLUMNS WITH A *. OTHERS WILL BE AUTO-
CALCULATED. ALL TOTALS WILL BE AUTO-
CALCULATED.NAME:MONTH:YEAR:MonthlyFica/MCWkr.
CompSUI/ETTFUTABenefitBenefitTotalSalary*(7.65%)(~10%)
(.9%)(0.8%)Pkg.*TotalCostDirector:0000000000000000000000
00Sub-
Total:00000000Support:00000000000000000000000000000000S
ub-
Total:00000000Teachers:00000000000000000000000000000000
00000000000000000000000000000000000000000000000000000
000Sub-
Total:00000000Aides:0000000000000000000000000000000000
00000000000000000000000000000000000000000000000000000
0Sub-Total:00000000TOTALS:00000000TOTAL MONTHLY
SALARIES:0YEARLY SALARIES:0TOTAL MONTHLY
FRINGE:0YEARLY FRINGE BEN.:0MONTHLY STAFF
COST:0YEARLY STAFF COST:0
Reflection SummaryAfter completing the budget, share your
thoughts about the cost of operating a child care facility. Were
there any costs that were surprising to you? Any costs that you
had not thought about? How dd you feel about using
andnavigating an excel spreadsheet budget?Your response

should be at least a paragraph, 4-6 sentences, long.
A Child Care, Inc.
Resource Paper
OPERATING
BUDGETS for
Child Care Centers
Part of a Series of Resource
Papers on Developing Child Care
and Early Education Services
Nancy Kolben Judith B. Ennes
Executive Director Coordinator of Special Projects
Child Care, Inc., a Child Care Resource and Referral Agency,
has prepared this series of
Resource Papers as informational guides to assist agencies and
individuals in providing high
quality child care and early education services to children and
families in New York City. Each
Child Care, Inc. Resource Paper presents information and
resources on one or more aspects
of developing child care and early education programs.
Child Care, Inc.
275 Seventh Avenue
New York, New York 10001-6708
(212) 929-7604 Ext. 3012

Fax: (212) 929-5785
e-mail: [email protected]
website: www.childcareinc.org
© 2001 Child Care, Inc.
OPERATING BUDGETS
Developing Workable Budgets for a Child Care Center
This Child Care, Inc. Resource Paper focuses on developing
budgets for
start-up and ongoing operations of child care and early
education centers
in New York City.
What factors must be considered when developing start-up and
operating
budgets? Are your budget projections realistic with respect to
both expenses
and revenue? This Resource Guide provides guidelines for
preparing budgets
for both the start-up and ongoing operation of the proposed
program.
These suggestions will help to insure that your budget reflects
your goals
and the true costs of beginning and maintaining a quality child
care program.
A critical step in the process of starting a child care center is to
develop both
start-up and operating budgets for the prospective program.
These budgets will
enable the agency to determine the feasibility of the program

and to make
decisions on size, staffing and ages to be served. The budgets
will also indicate
the level of outside funding that will be needed to support the
program. This
Resource Paper will identify some assumptions that affect
budgets for child care
programs, outline a process for developing a start-up budget and
provide budget
formats and guidelines for ongoing operating budgets.
1
Factors Affecting Child Care Budgets in New York City
Each of the following factors affects the cost and quality of any
child care
program. Every one will need to be considered and decisions
made before
the budget can be drafted.
Licensing standards
The table below shows the minimum licensing requirements for
staff
in New York City. Each group of preschool children must have
a
certified teacher.1 In cases where the number of children
exceeds the
staff:child ratio, an assistant teacher must be provided. It is
always
preferable to have at least two adults in each class.
1 Currently the Department of Health will accept a teacher who
has not completed certification if he/she is on
an approved study plan to achieve certification “within a
reasonable time.”

1
2 months - 12 months
12 months - 3 years
3 years - 4 years
4 years - 5 years
5 years - 6 years
4:1
5:1
10:1
12:1
15:1
8
10
15
20
25
2 for 5-8 children
2 for 6-10 children
2 for 11-15 children
CHILDREN’S
AGES
STAFF:CHILD
RATIO
MAXIMUM
GROUP SIZE
MINIMUM No. OF

STAFF PER GROUP
OPERATING BUDGETS
for Child Care Centers:
Developing Workable Start-Up and Ongoing
Budgets for a Child Care Center
2
?1
Child Care Is Extremely Labor Intensive
Personnel costs will be the largest expense, frequently
averaging
at least 80% of total expenses. The following are salary levels
for key positions in child care programs. These are average
salaries based on the scale in publicly-funded child care
programs in New York City as of March 2001. These tend to
set the standard for salaries in New York City. Anything lower
than these salaries will greatly intensify the difficulty of finding
and retaining qualified staff.
What age group(s) do you want to serve? What is the
greatest unmet need in the community? Can you obtain
the resources to meet that need? Each age group
presents particular challenges (e.g., infant care is the
most expensive, school-age children may need
transportation, etc.).
2 It is likely that these salaries will make it difficult to attract
experienced, qualified candidates, especially for the director’s
position.
3 The market for certified early childhood teachers is
extremely competitive. You may need to raise this to hire a

qualified teacher.
Director
Head Teacher
Assistant Teacher
Teacher Aides
Bookkeeper
Cook/Janitor
$37,000-40,000
$30,000-33,0003
$20,000-23,000
$18,000-20,000
$24,000-30,000
$19,000-24,000
SALARY RANGES2:
Based on NYC Publicly-funded Child Care Program
The Basic Child Care Dilemma
Gwen Morgan (early childhood theoretician and practitioner)
speaks of the day care “trilema” — balancing affordability,
accessibility and quality. The challenge is to figure out how to
run a quality program that parents can afford to use and that
teachers can afford to work in. It is extremely difficult to
balance paying adequate salaries and having enough staff,
space and equipment to provide a quality program with what
parents can afford to pay and the current levels of available
funding.
Important Program Objectives
It is important to identify key program objectives before
attempting to draw up a budget. Here are some questions to
consider:

2
3
4
3
?2
?7
?4
?3
Do you want a particular curriculum or educational philosophy?
Multi-cultural? Montessori? Bilingual? Child-centered? This
will have implications for who will be hired as staff, what staff
training will need to be built in and what kind of equipment
and other materials will be needed.
What kind of training and/or experience do you want the
staff to have? If you want staff with extensive experience, you
will probably need to budget higher salaries to attract the staff
you want.
Is your goal to hire individuals from the surrounding
community as staff in the center? If so, and if people in the
community do not have training in early childhood education,
this will mean that extensive, ongoing staff training must be
built into the program and the budget.

Do you want to ensure a high level of individualized attention
for each child? If this is important, it might mean that you
will need to plan for a higher staff: child ratio in the center
than the minimum required by the Health Code.
What level of parent involvement do you want in the program?
A commitment to parent involvement will mean budgeting
staff time, space, and materials to make it happen.
Will breakfast, lunch and/or snacks be provided, or will
children bring bag lunches? Providing food at the program
can ensure that the children receive nutritious food and that
all children have equal access to adequate food. It is also more
expensive than having children bring lunch. If the program
ser ves low income children, CACFP (Child and Adult Care
Food Program) could cover much of the cost. To access public
dollars through the Administration for Children’s Ser vices
for child care or Head Start or through the Board of Education
for Universal PreKindergarten, a hot lunch will have to be
provided.
What hours will the program be open? A half-day program
might meet the needs of children and families in which one
or more adult is at home or is working or studying part-time.
Full-day child care programs typically operate from 8:00a.m.
to 6:00p.m. Many parents work nontraditional hours and may
need a program that opens earlier and/or closes later. The
number of hours a program is open has a direct effect on
how many teachers are needed and for how many hours. This
impacts greatly on the cost of the program.
?6
?5
?8

4
Some Quick Budget Parameters
The following are three ways to make a quick estimate of cost
and/or affordability
as the budget is developed. Each provides some important
parameters for making
program and budget decisions.
Cost per-child estimate:
You can estimate the cost per year per child by dividing the
average annual
salary of the teaching staff by the number of children to each
staff member
(i.e., the child: staff ratio) and multiplying by two.4 For
example, if the average
salary of classroom staff is $20,000 (obtained by averaging the
salaries of
teachers, assistants, and aides) and the staff: child ratio is 8:1,
divide
$20,000 by eight (8 children per teacher) and double it to get an
estimate
of $5,000 per child per year.
4 Salaries of classroom staff are approximately half of the
expenses of a child care program, while all salaries plus
associated fringe benefits are
approximately 80% of the expenses.
5 Adapted from A Study in Child Care, 1970-71 as cited in
Managing the Day Care Dollars. These percentages include
both salaries and other
costs related to each functional area. Total salary costs will

include a portion of costs in each of these functional areas.
Ten percent rule:
Budget analysts have concluded that most families can afford no
more than
10% of their gross income for child care for all of their
children. Thus, a family
making $25,000 with 2 children can afford no more than $2,500
per year
for both children. For most families, if parents spend more than
10% of their
income on child care, other essentials will have to be sacrificed.
In reality,
families with incomes below $25,000-$30,000 per year cannot
afford as
much as 10% of their income.
Functional area cost analysis:5
One way of looking at costs is by functional area, i.e., the cost
of staff and
other expenses that contribute to providing that area of service.
In the budget
of a child care program, the amount spent on each of the areas
listed below
should fall within the range given. A marked deviation from
these percentages
may affect quality or make the program too expensive. For
example, if a
program spends more than 20% of its budget on occupancy
costs, the amount
spent on classroom staff may be insufficient. A program whose
food program
is funded by an outside source will have that much more to
spend on staff
and equipment for the classrooms.

a
b
c
Child care and teach
ing (teacher salaries, c
lassroom equipmen
t)
Administration and s
upervision (administr
ative salaries, office
supplies, phone)
Food program (food,
kitchen supplies, ki
tchen staff)
Occupancy (rent/mor
tgage, maintenance
, repairs, etc.)
Other (health, transpor
tation, social service
s, etc.)
50% to 60%
12% to 20%

6% to 19%
10% to 20%
5% to 20%
Functional Areas
5
A pre-opening budget for the period before children begin
attending the program;
A first-year budget for the first year of operation. During
this period, there may be some capital expenses related to
completing the site, and enrollment is likely to be less than
full capacity;
An ongoing budget for the second and subsequent years,
when the center can expect to run at close to full capacity.
Pre-Opening Budget:
This budget has three major types of expenditures:
Capital costs for acquiring and preparing the facility, including
costs
for buying, renovating or leasing the space. Renovation must
include
preparing the site to meet Health Code specifications for space
and
safety, including Building and Fire Department requirements.
Whatever the total cost of acquiring and renovating the site, it
is
critical that the monthly cost of the facility (i.e., rent or
mortgage
plus debt service) be a reasonable portion of the center's

ongoing
operating budget. Rental or mortgage costs that have to be
funded
through the operating budget and that are in excess of 15% of
the
budget will be difficult to manage, while more than 20% makes
it
almost impossible for a program to sustain and still provide a
quality
child care program.
Permanent equipment and initial supplies for classrooms,
kitchen and
office. A list of basic equipment needed is available from the
NYC
Health Department. Contact the Department of Health, Bureau
of
Day Care at 212-676-2444.7
6 If the center will be fully funded by the Agency for Child
Development, the start-up budget will be developed
with the Agency and will be largely determined by the Agency's
budget policies.
Budget Projections6
It is advisable for any center
to prepare three budgets:
1
2
3
$

$
$
7 There are also borough offices for Manhattan and the Bronx at
212-676-2414, Brooklyn and Staten Island at
718-302-0152, and Queens at 718-520-8548.
1
6
A sample pre-opening budget form follows on next page.
Salary costs for staff to be hired before the center opens. In
New
York City, it can take from six to fifteen months to identify and
renovate a site, to incorporate the board, to hire staff, to set up
the
program and to recruit children. Staff from the sponsoring
agency
and/or a committed volunteer planning committee can begin the
process. However, the director or provider will need to be in
place
at least three months before the projected date of operation in
order
to recruit, hire, and orient staff, finalize the licensing process,
recruit
and enroll the children and complete other tasks related to
getting
the program operational. If at all possible, all staff should be on
board
at least one to two weeks before the center opens for orientation
and

training, to complete final preparations for the program and to
set
up the facility.
Personnel
Staff to plan & implem
ent start-up
Staff employed before
children begin
Fringe benefits @ 28%
(or more)
Contract services and
consultants
Architect
Lawyer
Renovations, contrac
tor
Child care consultant
Other
Supplies
Occupancy
Rent or mortgage pay
ment
Deposits and utilities
Furniture, equipment,

vehicles
Training of new staff
Board meetings, pare
nt meetings
Other: License fee
Insurance
Publicity
Payment into cash re
serve
Other
TOTAL
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX
9
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX

XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX
EXPENDITURES
Amortize8
Cash In-Kind
7
Personnel
Staff to plan & implement start-up
Staff employed before children begin
Fringe benefits @ 28% (or more)
Contract services and consultants
Architect
Lawyer
Renovations, contractor
Child care consultant
Other
Supplies
Occupancy
Rent or mortgage payment
Deposits and utilities

Furniture, equipment, vehicles
Training of new staff
Board meetings, parent meetings
Other: License fee
Insurance
Publicity
Payment into cash reserve
Other
TOTAL
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX9
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX
XXXXXXXXXXXX

EXPENDITURES Amortize8Cash In-Kind
8 “Amortize”: Items listed in this column are one-time costs for
a large capital outlay or other debt that will be paid off
gradually. The
dollar figure shown should be the amount to be paid during the
current period.
9 “XXXX” in the “In-Kind” column indicates that in-kind
revenue cannot be used for this item. “XXXX” in the
“Amortize” column indicates
that these items cannot be amortized and must be paid at the
time they are incurred.
Pre-Opening Budget Form: Expenditures
8
Direct Income
TOTAL INCOME
NYS/OCFS (Office of Children and Family
Services) Start-up Funds
INCOME Source Amount
NYS Child Care Facilities
Development Grants
NYC Child Care Facilities Grants
Other government grants

Foundation grants and contributions
Corporate grants and contributions
Fund-raising events
Other
Bank loan
Government loan
Intermediary loan
Loans*
Pre-Opening Budget Form: Income
* If loans are used, the financing costs must be included i n the
operating budget for the period until the loan is repaid.
9
The first-year budget is similar to the operating budget (see
description
of the operating budget below) with adjustments made because
the
center is unlikely to be fully enrolled immediately. If the center
is to
open all classrooms at the same time, most expenses will be the
same as
the regular operating budget. Depending on the level of pre-
opening

registration, it may be possible to begin with two instead of
three teachers
in some groups. The cost of some supplies, including food, may
be
somewhat less for the first months, but this will not make an
appreciable
difference in the total expenses.
It is likely that the center will operate at 50% to 60% of
capacity for the
first six months to a year. Many parents prefer to see a program
in
operation before making the decision to enroll their child. Often
the
classrooms for the youngest children fill first and provide the
student
base for future years. If the program will be fully funded by the
ACD,
they will work out a plan with the organization to phase in
funding,
children and staff. For other programs, additional funds or
financing
may be needed for this period. Some programs open with a
skeleton
staff and hire additional staff members as children are enrolled.
If such
a system is used, it will be important to give thought to how
staff will be
oriented and integrated into the program as they come on board.
11 This section is for those centers that will not be fully funded
by the Administration for Children’s Services (ACS) either
through its
Agency for Child Development/ or Head Start (ACS/ACD) or
(ACS/HS), i.e., private centers including those receiving
subsidies

through the Human Resources Administration/Family
Independence Administration, the ACD voucher or LPOS
programs or from
the Board Of Education for Universal PreK.
If the center is to be fully funded by the ACS, the budget will
be determined by the Agency's mandated staffing pattern, salary
scale
and other budget policies. Generally the budget will be prepared
by ACS/ACD or ACS/HS staff based on Agency protocols and
information from the program on specific variables (such as
rent, longevity of staff, etc.).
First-Year Budget112
Full Enrollment Budget:
The operating budget described on the following pages:
3
10
Operating budget
The operating budget defines the center’s program. What you
spend money
on and where you get funds to support the program will
determine what kind
of a program you provide and for whom. The sections below
identify the
categories of income and expenditures likely for a child care
program. A
sample budget worksheet is attached that can be used for
developing a draft
budget. Income and expense categories are defined below and

some guidelines
given for estimating what each amount will be. If at all
possible, look at budgets
from other centers in your neighborhood: their experiences will
give you
additional help.
1. Income
a) TYPES OF INCOME: child care programs may have any of
several sources
of income. The most common are:
Parent fees: Fees paid by parents of children in the program.
Parent fees in group programs in New York City at this time
range
from $125 to $300 per week for infants and toddlers, and from
$90 to $220 for preschoolers, depending on the community and
the population ser ved. At the same time, the NYS OCFS has
determined the “market rate”12 to be $267 per week for
children
up to 28 months of age, $255 for children from 18 months
through
three years of age and $180 for children three to five years old.
In setting the fees for a particular program, the following
additional
factors must be taken into consideration:
Actual cost per child
Amount that parents in the community can pay
Fees charged in nearby programs
Amount available from other sources (e.g., USDA or grants)

12
The market rate is the maximum level of payment that New
York State will reimburse a provider for care of a child eligible
for subsidy. The rates listed are
as of October 1, 2001. The market rate is set at the 75th
percentile of reported fees charged by programs in each
locality. It does not necessarily reflect the
cost of providing a quality service. (Adapted from A Child
Care Primer. Page 24 - Child Care, Inc.).
13
The cost varies with the age of the children, primarily because
the staff/teacher ratio requirements are different for each age
group. Infants and toddlers cost
the most, school age children the least. Centers can either
charge parents or other funders the actual cost in each program
(because that is what it costs
for the service they are receiving) or average the cost and
charge the same to all families (because the cost of care in the
youngest group would be too much
for most families and children will grow into each group), or
combine the two (i.e., charge somewhat more than the cost for
older children and somewhat
less for the youngest so no one has to carry the whole burden of
the higher cost for the younger children but the families of older
children don’t have to
pay so much more than the actual cost of the service they are
receiving).
Cost of care in each component13
i.

11
Center policies and philosophy (see box )
Utilization rate, i.e., the program’s rate for actual usage
(enrollment, attendance, and fee collection) in relationship
to capacity.14
14. Many programs calculate fee income by multiplying the fee
charged by the capacity of the program (i.e., the number of
children the center
is licensed for). This will almost always overestimate income.
No program is ever fully enrolled every day of the year, nor do
you receive
full payment for every child enrolled (whether as a result of
non-payment of fees, bounced checks, dropouts, etc.).
During the first year of operation a program is unlikely to run at
much above 60% utilization. Therefore, in projecting first year
income,
use a utilization rate of between 60% and 80%. Once a program
has been operational for a period of time, the utilization rate
can be calculated
by dividing the actual fee earnings by the maximum potential
earnings (i.e., licensed capacity x annual fee). A well
managed, established
center may run as high as 95% utilization, but no program runs
at 100%. After the first year, use the actual utilization rate to
project income
for the following years.
15, 16, 17. See Child Care, Inc. Resource Paper: Operating
Funds for Child Care Centers
ii. Child care subsidies:15 payments by ACD or HRA/FIA for
care

of eligible children. If the program is to ser ve low income
children, there must be subsidies unless much of the cost of
the program will be underwritten by the host agency or another
source.
iii. CACFP subsidies:16 payments by the USDA for food and
food
preparation for children in the program under the CACFP
program.
iv. Employee subsidies:17 reimbursement for a portion of
salary
expenses for newly employed former public assistance
recipients
through the Grant Diversion Program (Formerly TEAP).
Absence policy: Do families pay all or part of the fee for days
their child does not attend
because of illness or vacation? (The cost of running the center
does not decrease because
one or two children are not there).
Sibling/employee policy: Is there a discount for siblings of
children enrolled or children
of staff? (The cost of caring for children does not decrease
because their parents work
in the center or siblings attends the program.)
Fee collection policies: Does the center require a “contract”
with each family? (Strongly
recommended, like a lease the contract spells out what the fees
are, when they are due,
and other critical policies); When are fees due? (In advance);
How long can a child attend
without the fee being paid? (Not at all unless a special
arrangement has been made in

advance); Is a deposit required? (Yes, equivalent to two-four
weeks of fees; the deposit
can be applied to the last month of the contract or refunded
when a child leaves if proper
notice has been given).
Part-time fee policy: For some families, part-day or part-week
care may make the most
sense, especially for very young children whose parents are not
working or studying full-
time. What portion of full-time fees will be charged for these
children? (Generally, fees for
part-time care need to be higher per day/hour since some costs
remain the same no
matter how long the child attends, and it is almost impossible to
match every part-time
child with another to fully utilize the program).
•
•
•
•
Some policies that will impact on fee-income and cash flow are:
12
v. Grants: Contributions by foundations, corporations, or
individuals.
vi. Fundraising: Funds raised through activities of parents
and/or board

of the center (e.g., raffles, bake sales, concerts, direct mail
appeals,
etc.).
CALCULATING AMOUNT OF INCOME: use the following
guidelines to estimate the
amount that will be generated by each type of income.
i. Parent fees: The following multiplication formula can be
used
to project the amount of fee income:
Fee Income
weekly fee
50 weeks
l icensed capacity
uti l ization rate
=
X
X
X
HRA-FIA/ACD subsidies
weekly fee
50 weeks
l icensed capacity
uti l ization rate
=
X
X

X
ii. Child care subsidies: Total revenue can be figured using the
same
formula as for parents’ fees, i.e.:
Because the group size for each age group is different, it is best
to do this by
age group, i.e., after calculating the utilization rate for each age
group,
determine the expected income for the three-year-old groups,
the four-year-
old groups, etc. and total (unless the program has implemented
mixed age
groups).
b)
13
Both HRA-FIA and ACD reimburse centers based on their
actual cost of care, up to the following maximums:18
18. These rates are adjusted periodically and are based on
market rates in New York City as determined by the
NYS/OCFS. These are the maximums
as of October 2001.
19. For full-time care during school holidays and vacations.
20. For the 2000-2001 fiscal year, the rates are:
FULL-TIME CARE
(25 or more hours per week)

PART-TIME CARE
(under 25 hours per week)
$267 for children up to 18 months
$255 for children from 11/2 to 2 years
$180 for children 3 to 5 years
$177 for children 5 to 13 years19
$225 for children up to 18 months
$215 for children from 11/2 to 2 years
iii. Universal PreKindergarten: Total revenue can be estimated
by
multiplying the number of children in the contract by the
contracted amount ($2,000 to $3,000) per child for 180 days per
school year. The program contracts with its local Board of
Education and must meet the Board’s programmatic standards.
iv. CACFP subsidies: Amount of reimbursement depends on
the
income range of families in the program (which will determine
the per-meal rate) and the number of meals ser ved. Once the
contract with USDA is signed and the center’s reimbursement
rates determined, the expected reimbursement can be estimated
by the following multiplication formula:
Total reimbursement
daily rate for meals served each day20
number of days meals are served
number of children having meals

uti l ization rate
=
X
X
X
$1.12
$0.82
$0.21
$2.02
$1.62
$0.19
$0.55
$0.27
$0.05
Breakfast Lunch/Supper Snack
Free
Reduced
Paid
14
v. Grants: Total all grants that have actually been awarded. Be
sure
to pay attention to any time or use-restrictions on the grants.
vi. Fundraising: Only include income that is assured.
2. Expenditures

a) Overview:
It is important to start with what you want, rather than with
what
you think you can afford! Identify what will be needed to
produce
the kind of quality program you want. Then identify what
resources
will be needed to achieve that program: consider all possible
resources, not just money—for example, collaborations with
other
agencies, use of interns or volunteers, exchange of services, etc.
Most child care programs will have similar expense categories.
These are outlined on the attached worksheet. As with any
budget,
you will need to estimate the cost of each type of expenditure.
Use
the agency’s experience with other programs, the experiences of
other child care programs in the area (if possible look at the
budgets
of other centers in area), allow for inflation, and estimate on the
high side (some people recommend adding 10% to every
expense
except those that are fixed).
Each program should have a contingency
fund equivalent to two months of
operating expenses. This fund ensures
the continued operation of the
program despite problems such as late
receipt of payments by funders
and/or parents, unexpected
equipment or facility problems,
under-enrollment, loss of
expected revenue and/or

unexpected expenses.21
21. We have not included a contingency fund in these budget
forms because most funding agencies do not include such funds
as allowable
expense. Nevertheless, it is essential that the sponsor raise
money to create such a fund.
15
b) Line-by-line expense projection:
i. Personnel: Salaries and fringe benefits for the staff of the
program. The staff positions outlined below will be required
in most centers.
Salaries:
Administrative staff, including Director, Assistant Director ,
Bookkeeper, and Secretary/Receptionist. (see box below)
Cost Estimate: Determine the staffing pattern for the center,
based
on the number/ages of children to be ser ved and the center’s
philosophy, including decisions about staff: child ratios. Using
the
budget worksheet, enter the salar y for each staff line times the
number of staff in that line. For substitutes estimate about 25
days
for each staff person.
Social service staff, including family/parent workers, social
worker, health worker and/or others.

Kitchen and maintenance staff, full or part-time cooks
and cleaning staff.23
Substitutes, enough to provide coverage during sick and
vacation leave of regular staff.
23. A part-time cook (20-25 hours per week) is probably
sufficient for a two- or three-classroom center if the kitchen is
adequate. For a larger program more
hours will be needed and for a very large center an additional
part-time helper may be needed.
A part-time custodian (20-25 hours per week) is probably
sufficient for a two- or three-classroom center. For a larger
center more hours will be needed,
25-30 hours for four classrooms and full-time for five or more
classrooms. A center with more than one floor or site will
usually need additional staff.
7 to 39 children
2 Groups
Teacher-Director ——
Director AssistantDirector
Bookkeeper/
Office Assistant
No. of Children
No. of Groups
0.5 FTE
(Full-Time Equivalent)
35 to 60 children
3 Groups 1 Director —— 0.5 - 1 FTE
50 to 75 children

4 Groups 1 Director
0.5 FTE 1 - 1.5 FTE
65 to 100 children
5 Groups
1 Director
0.5 - 1.5 FTE
75 to 120 children
6 Groups 1 Director 1.0 FTE 1.5 - 2 FTE
——
Classroom staff, including a teacher, assistant teacher and
full or part-time teacher aide for each classroom.
24. We have not included a contingency fund in these budget
forms because most funding agencies do not include such funds
as allowable
expense. Nevertheless, it is essential that the sponsor raises
money to create such a fund.
16
25
Figured at $ 3.20 per day for breakfast, lunch and snack for
250 operating days per year.
Mandated benefits, including FICA (social security),
disability and workmen's compensation, unemployment
insurance.

Other benefits, such as health insurance, pension, etc.
ii. Occupancy Costs: Include rent, mortgage, or finance
payments;
utilities; building insurance; and repairs.
Cost Estimate: Use actual costs of the building (i.e., lease or
mortgage); estimate costs for utilities, insurance and other costs
based on experience in other buildings the agency
owns/manages/rents.
Supplies (consumables): Include educational supplies
(toys, books, art supplies, etc.), food and food
supplies, office supplies, and maintenance
supplies.
Cost Estimate: Estimate $150-$200
per child per year for supplies other
than food. Figure food and food
supplies at about $800 per
child per year.24
Fringe benefits:
Cost Estimate: Mandated fringes will be about 10-12% of the
salary cost. If the other benefits will be part of the plan for all
personnel of the sponsoring agency, use information on those
costs to estimate the cost for the day care center staff. If not,
25-30% of salaries will probably cover mandated fringes plus
basic health insurance.
iii.

17
iv. Equipment (sometimes referred to as permanent equipment,
because it is expected to last several years): Include classroom
equipment (tables, chairs, blocks, cots), playground equipment
(riding toys, mats, hollow blocks), kitchen equipment (pots,
dishes, appliances), office equipment (typewriter/computer,
duplicating machine, desk, filing cabinets), and other
equipment. Programs estimate between $50 and $100 per
child per year to replenish and upgrade permanent equipment.
Cost Estimate: Identify what equipment needs to be purchased
during the year, estimate the cost of that equipment, and add
at least 20% (to cover the things that you can’t project in
advance). This is for ongoing equipment expenses and is
separate from the initial purchase of equipment for the center
that was included in the start-up budget.
v. Administration: Include telephone, postage, printing, audit
and accident insurance.
Cost Estimate: Use the experience in the agency as a whole
and/or other programs run by the agency to estimate costs
for phone, postage, duplicating, etc.
vi. Staff Development: Include workshop and/or tuition fees,
substitutes (to allow staff to attend training) and staff library.
Cost Estimate: Estimate the amount per staff member it will
take to implement the kind of staff development program you
envision. Consider resources in addition to money. For example,
can the center be closed periodically for staff development
activities without undue hardship to parents? If so, substitutes
will not be needed to enable staff to attend those training
sessions.

vii. Other Expenses: Include social services, consultants, health
program (immunizations, vision/hearing screening, dental
care), parent program (child care for meetings, refreshments,
library, toy lending library, etc.), and children's trips.
Cost Estimate: Estimate the amount of funds required to
implement the programs you have decided to provide. Consider
resources other than money that can be used to accomplish
these goals. For example, does the agency already have a bus
that can be available for children’s trips or are subway passes
available for some trips? Can arrangements be made for health
screenings at a local clinic or by a volunteer doctor or nurse
practitioner?
18
It is likely that when the expenses and
income are totaled, the expenditure
total will be greater than the income.
At this point decisions will need to be
made based on your answers to these two
questions:
What are your priorities: what do you really care about and
what are you unwilling to compromise on?
Which items in the budget, both income and expense, can be
changed?
The “Break-Even Formula” is a helpful tool for making budget
decisions that cannot be avoided:
Expenses include both items you cannot change (these may
include rent or mortgage payments, basic utilities and

administrative overhead) and others that can be changed
(for example the cost of salaries will change if either the
salar y scale or the staff: child ratio is changed). You will
need to look at each of the expenses that are changeable
and consider the impact of such a change on both the
program and the budget balance.
3. Making It Balance
?2
?1
E (Expenses) I (Income)<_
Sal (Total salaries)
FB (Fringe Benefits)
Oc (Occupancy)
S (Supplies)
E (Equipment)
+
= EXPENDITURES
++
+
A (Administration)
O (Other)
+
+

19
Income can be expressed using the following formula, which
enables you to consider the impact of a change in any variable
on the total and therefore on the budget balance:
P x PE (Parent fees x Projected Enrollment)
SR x PE (Subsidy Rate x Projected Enrollment)
UPK (UPreK contract)
CACFP (USDA/CACFP subsidy)
O (Other income)
+
= INCOME
++
+
In this formula “Projected enrollment” means the number of
children enrolled (never more than the licensed capacity) in
a particular program times the utilization rate for that
program.26 If fees are different for different age groups, a
calculation will have to be done for each group and then
summed. Similarly if children are subsidized at different rates
by different funders, calculations will need to be done for
each subsidy group. “Other income” would include secured
grants, fundraising and any other sources of income. Do not
include any funds that are not certain.
By putting into the formula the numbers
that are set (the projected enrollment,
the subsidy rate[s] you will receive, the
amount expected from CACFP, and
other income), you can analyze the
effect of changes in the fees

charged on the total budget.
26 See page 11 and footnote 14 for a discussion of utilization
rates.
20
P
R
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R
A
M
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EX
P
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1
21

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22
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at
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TO
TA

EDU 261 Early Childhood Administration IAssignment 3 Staffing

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