This document outlines a proposal for Kids VR, a low-cost virtual reality device and content for children's education. The goals are to create an affordable VR device and provide virtual reality content for STEM, maker spaces, creativity, and other educational areas. It describes using recycled or low-cost smartphones to power the device, which would have a rubber exterior in an animal shape. The business model involves selling to schools and developing educational VR software and content. It provides plans for marketing, patents, and fundraising to launch the project.