Proposed Business Plan for Continued Operation of Little Sprouts Daycare

Palouse Childcare Parent and Community Task Force

Brenda Brown & Darin Watkins, School Board Members
Jens Hegg, Parent Leader
Kim Akin, Budget
Merida McClanahan, Non-profit option

Business Plan
May 2011

Introduction
The special meeting of the Palouse School Board on April 12th, 2011 identified that the current fiscal state of the
school run Little Sprouts daycare was unsustainable. The school board empowered a taskforce of two school board
members and a parent group to investigate options for maintaining the daycare. Subsequently daycare parents and
concerned citizens organized into a parent group to complete the goals of the task force. This group, Palouse
Childcare Parent and Community Task Force (Palouse Childcare PACT) is made up of 70 members and has met
regularly since the formation of the task force to organize this proposal. This proposal has been reviewed and
approved by the members of Palouse Childcare PACT.

The following document outlines options for continued operation of the daycare as; a non-profit run childcare
center; independently run Public Development Authority; a sole proprietorship; or a school run center with the
option of a PDA partnership with the city. The major elements of the business plan, budget, licensing requirements
and relationship to the school are very similar for both options. As such, both options are integrated into a single
proposal document, with differences identified where they arise. Separate budgets are attached, and timelines are
provided, for all options. A third option, which could apply to both plans, is a Public Development Authority (PDA).
This would be a partnership between the daycare and government entities such as the city of Palouse, or the school.

Context

Little Sprouts daycare center provides high-quality, developmentally appropriate childcare for families in Palouse,
Garfield and surrounding communities.

The center was created in 2003 in partnership with a group of parents. At the time there was no licensed daycare in
Palouse as two in-home centers had recently closed. In partnership with the school the modular building was
constructed. Parents held fundraisers to pay for the outdoor equipment and volunteered time to build the fence,
retaining walls and set up the center for opening. A $25,000 USDA grant was obtained to pay for equipment in the
center.

One cited reason for the schools involvement in constructing and running the daycare has been the desire to stem
enrollment declines do to “choicing” of students to Pullman and track future students into the Palouse K-12 system.
Throughout the life of the center there has been anecdotal evidence to suggest that the daycare has allowed students
to remain in the district, and in some cases has attracted students to the district. The effect of the centers presence
can be seen in the student body. One of this year’s graduating seniors was an enrollee of the daycare. Currently 28 of
the pre-school through 5th grade children in Palouse have utilized the center as full time or part time enrollees. While
the number of children retained in the district is not easy to quantify the utilization of the center indicates a
significant community need.


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The goal of the center has always been to break even, however the center has operated at an ‘acceptable’ level of
loss since its creation. From 2005 to 2010 the average annual loss has been $33,354. The school board has
considered this to be acceptable given the perceived benefits in stemming enrollment declines and thus maintaining
future per-pupil funding in K-12. The building loan used to construct the center is paid off, and the five year
probationary period required by the USDA grant has expired, leaving few outstanding financial constraints on the
infrastructure for the center.

Of course, the goal of maintaining students in the school is not the only benefit to the community. Rural
communities struggle with declining populations and a demographic trend toward older residents. By attracting
young families a daycare is a way to grow the community at large. It is for this reason that support for the daycare
center has come not only from parents but also from the community. Representatives from the City Council have
attended our meetings and have been instrumental in the background in providing insight and community
perspective. The Palouse Chamber of Commerce donated materials to create window signs in support of the daycare
with original artwork provided by community member Sheilagh Hallagan.

Little Sprouts Childcare Center is currently licensed for 41 children per the Department of Early Learning website.
The center served a total of 32 drop-in, part-time, and full-time children for a total of 25 fte's, or 61% of licensed
capacity with an estimated monthly revenue of $16,334.00 from parent fees, based on full-time equivalencies on
April 1, 2011. Budgets options were created using the enrollment numbers shown in Table 1, the numbers used
were current enrollment numbers on 4-1-11, however, at least 7 children have left the center due to the uncertain
future of the center.

Table 1
Min. Staffing
FTE's Requirements Estimated
Classroo Enrollment Enrolled on Licensed while children % Monthly
m on 4-1-11 4-1-11 Capacity are in care Capacity Rate Income
Infant 3 2.5 3 1 83% $ 900.00 $ 2,250.00
Toddler 4 4 4 1 100% $ 800.00 $ 3,200.00
Preschool 18 12.7 20 2 64% $ 720.00 $ 9,144.00
School-
Age 7 5.8 14 1 41% $ 300.00 $ 1,740.00
Center
Totals 32 25 41 61% $16,334.00

(Continued on Next Page)


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Local Context
The Little Sprouts Daycare serves residents of Palouse, Garfield and surrounding towns. For market comparisons,
we consider licensed childcare centers in Pullman, although other, less expensive alternatives, such as home
daycare, are also available. What we found is that Little Sprouts rates are well within the local context of centers in
Pullman Washington.

Table 2
Rates Comparison: Pullman

Little Sprouts Community CCC Building Blocks WSU CCC

CCC
Infants $900/$575 N/A $995/$620 $1000/$650
Toddlers $800/$500 $820/$510 $920/$600 $881/$573
Preschool $720/$490 $760/$480 $825/$560 $828/$538
School age After-school $300 After-school $280 $420 $445
Summer $625/$400 Before-school $100

While Little Sprouts has, in the past, allowed hourly care this was excluded from all budgets under consideration in
this proposal. All enrollees will be enrolled as full time, part time, or after school. Drop in care may be offered on a
“space available” basis and at a part-day or full-day rate.

Personnel
Staffing levels are set by state law at the following rates:

Table 3
Age Group Adult/Child Ratio Group Limit at
Little Sprouts Childcare
Infants (6 wks-12 mo.) 1:4 3 per classroom
Toddler (12 mo.-29 mo.) 1:7 4 per classroom
Preschool (30 mo.-5 yrs) 1:10 20 per classroom
Kindergarten/School-Age (5-12 years) 1:12 14 per classroom

Each classroom must meet the licensing requirements at all times. Scheduling requirements (breaks, lunches, sick,
and annual leave) mean that additional staff members are required to complete ratios.

Grants and Startup Resources

Grant income is very important to any center’s mission. The USDA Child and Adult Care Food Program (CACFP)
funding provides a partial reimbursement for up to three meals served to children each day. These meals are usually
breakfast, lunch, and snacks. The reimbursement rate is directly related to the number of low-income families
enrolled who qualify for free and/or reduced meals per USDA CACFP guidelines. Over the last 13 months center
received $6,910 for an average of $469.00 per month. Eligibility for this program is based on our continuation
serving low-income families, and on continued observance of program guidelines.

The task force has also identified that under most options there is a need for capital reserves during the transition
period for new daycare center. Additionally there is a need for a smaller amount of capital to purchase childcare
management software to reduce hours devoted to billing and reporting, and to simplify the billing process using
point-of-sale equipment. (See Pro Forma section for details of the benefits of childcare management software)


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Grant opportunities are available for non-profit and for-profit centers, however they are rarely available for
operating costs. We have researched possible grant opportunities and charitable sources for operating capital,
however we have found no obvious sources of operating reserves for startup money. Thus, we feel that it is
necessary that the board address the need for a well planned transition to minimize the need of start-up reserves.
This should include careful consideration of transitioning billing to advance payment, and the timing of cash flow to
account for payment of salaries.

Grant opportunities do exist for material improvements to existing centers. The parent task force believes that
pursuing these grants immediately to fund the purchase of a daycare software package is an important step in
improving billing and reducing time and expense in administrative duties for the supervisor. To speed the process
toward self sufficiency, these grant applications can be pursued and applied for by the parent group on behalf of the
school before the transition.

The parent task force has initiated contacts with SEL Donations committee and the USDA local Area Director for
Rural Development to inquire about charitable donations and rural development grants. We have also looked into
funding through the Gates Foundation and county “.09” development funds. Although we are actively pursuing
funding, the need to organize the business plan and identify funding sources within the given time frame has been a
serious limitation.

We have also been in contact with the Small Business Development Center at WSU, which has offered to help with
consultations in organization, research into startup funding, strategy, and other matters related to starting a small
business as a non-profit.

Palouse School Support

Currently the Palouse School District has acted as the owner/operator of the Little Sprouts daycare center. However,
the center has not produced enough income through parent fees to support itself. In our calculations, each budget
assumes that the Palouse School District will continue to provide support for the center by:

• Allowing a nominal $1 per year lease and use of the current facilities and spaces used in the main school
building to include the equipment and supplies already located in the childcare facility,
• Use of the preschool room, cafeteria, gym, and library areas, when not in use by the K-12 program
• Supporting a combined ECEAP preschool and all day pre-school aged care within the same classroom in
the main school building, and
• Snow removal, and utilities to include electric, phone, water, sewer, and garbage, and access to the
broadband internet service.
• Maintenance for the building and systems, however general upkeep and repair for damage caused by the
occupant is the responsibility for the leasee.

In addition to these assumptions there is one important operational element which must be taken into consideration
by the board. It has been brought to our attention that current code requires sprinklers to be installed in any building
licensed as a daycare center. Little Sprouts was licensed under past code requirements and did not need to meet this
more stringent guideline. Based on conversations between the school administration and the licensing agency, to
avoid the need to install sprinklers in the building the center must maintain a “seamless” transition of operation. This
will allow the center to operate under the same license and code requirements for which it was originally licensed.
The licensing agency has advised the school to contact them as soon as a decision is reached by the board and they
will help guide us through the process of a seamless transition to avoid costly building renovations.

(Continued on Next Page)


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Marketing Plan

The marketing plan for Little Sprouts will focus on two main targets:

1. Marketing the Palouse/Garfield communities as well rounded communities with full services including
quality childcare and early learning programs.
2. Direct marketing of the center focusing on the low staff to child ratios, after-school and summer programs
and early learning programs.

In order to effectively market the center we will create informational flyers or brochures will be provided to the
schools to distribute parents, real-estate agents who have properties listed in the area, local churches and social and
family service resources in Pullman and Colfax. A website will be created that is inviting and informative and will
include cross linking to the schools, area businesses and the Chamber. Under the Non-profit or Public Development
Authority (PDA) models, the center would qualify for free radio advertising through Inland Northwest Broadcasting
Community Partnership Grants. All models would have the ability to utilize area community calendars for fund
raising events and activities.

The purpose of marketing the center is to increase enrollment at the daycare, which is predicted to increase future
enrollment of school age children at Garfield and Palouse Schools. A new family housing development located on
Cove Road in Palouse will likely increase enrollment can be expected at Little Sprouts and within the K-12 program.
Many families in Palouse and surrounding towns work at large and small businesses in Pullman, Moscow and
surrounding areas. We plan to actively approach businesses in the area to market the existence of Little Sprouts,
with an emphasis on the convenience, programming and educational curriculum of the center. Cross marketing with
local businesses and the school is a win-win for the community.

Vacancies are highest in the kindergarten and school-age rooms, where our profits are also greatest. Curriculum
planning can help increase enrollment in this program by providing a well organized and educational environment
for children needing afterschool care. Marketing efforts will be focused on curriculum improvements for this age-
group.

Looking to the short term needs of the center, Little Sprouts will need to develop a stronger academic support
component for the school-age room. These program improvements will need to be heavily marketed immediately as
the center will be enrolling children for it's summer program. This effort will be ongoing through each academic
year. The center has recently employed a new staff member who is already looking to create an exciting and
educational experience for these children.

In the summer, enrollment can be a challenge depending on the number of children needing care and the number of
care providers. Palouse has a large number of high-school students who "babysit" during the summer months. To
increase enrollment at Little Sprouts a focus on providing a fun, but educational curriculum is important. However,
there is also a need to continue offering services to parents such as the ability to enroll their children in swimming
lessons. Many of our parents work outside of Palouse, having a care provider who can transport their children to
these activities is highly desirable.

Marketing of summer child care programs will include focus on the centers partnership with the Palouse Library
which offers varied age group reading day camps throughout the summer as well as the swimming programs offered
by the City of Palouse. These activities are easily accessible by walking the children to each location for specific
program opportunities and have a proven track record with the center.

Marketing to increase enrollments for summer will emphasize the safety and oversight provided by licensing and
certification, the education and experience of our staff, the excellent nutritional program (the day camps do not
provide lunch), and the educational and developmentally-appropriate curriculum, including field trips and outdoor
activities. Particularly for younger school-agers, the greater oversight and quality of care is a persuasive sales point.


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Pro Forma
The documents attached provide a clear summary of current and projected income and expenditures, demonstrating
that the center can end each fiscal year with a positive balance.

Many of the past business practices can be improved by the implantation of a childcare management program such
as ProCare or ChildCare Manager. Both programs offer a complete management system that will track not only
income, expenses, and manage client accounting, but also includes tuition express which will allow parents to set up
automatic pay, pay online, and/or at the point of sale. Another important feature of these programs includes the
ability to automate mandatory reporting to the Department of Early Learning for immunizations, USDA Food
Program by providing accurate meal counts for monthly reimbursements, and to the DSHS for families who receive
childcare assistance. There are other features of this program to assist the center including third party payer which
will allow the center to split tuition expenses to third-party payers such as non-custodial parents or other childcare
assistance programs to include military childcare assistance through NACCRR. Many functions currently carried
out by hand, including USDA Food Program reporting, DSHS and other agency billings, monthly billing, medical
and attendance recordkeeping, and staff scheduling, as well as many routine parent communications. Fewer hourly
staff will be needed to carry out these routine duties. These potential efficiencies will position the center to better
serve the parent’s, thus increasing satisfaction and retention at the center.

We highly recommend the immediate implementation of a childcare management program for all of the following
options. The investment will allow the center to efficiently manage income and expenses with a minimum of effort.
The technology will offer simplification of billing though point of sale billing and payment, and increase parent
awareness with point of sale reporting of their monthly balance. As an investment in the infrastructure of the daycare
center there is significant potential to cover the cost of this technology through grants.

Operational Models
Non-profit

The Palouse Childcare Parent and Community Task Force have identified a Non-profit, board managed facility as a
viable option for Little Sprouts. The benefits of a incorporating as a Non-profit include the ability to have continued
parent and community involvement and oversight of the center. Exemption of property, personal property, real
property and lease hold excise taxes. Increase in government funding programs and grants and the ability to create
fund raising activities. As a Non-profit the childcare board would have the option to establish a charitable
organization that would allow the center to fund scholarships for needy families to help offset their child care
expenses.

Palouse Childcare PACT will need to create a board of directors, elect officers and appoint an acting agent who
must reside in the state. The first action of the board will be to create articles of incorporation under Chapter 24.03
RCW. The articles are filed with the Washington Secretary of State. The filing fees total $80 and generally the state
approves the Non-profit within 90 days of filing. The boards agent will file for the centers Federal employer ID
number and once the Non-profit is approved the agent will file for income and sales tax exemption status.

Under this option there is a need for the services of an attorney, and possibly a financial advisor, to review and make
recommendations regarding the articles and bylaws. Currently we are researching the possibility of pro bono legal
services. One possible avenue for this type of service which we plan to investigate is programs through University of
Idaho College of Law which maintains active pro bono programs to support student requirements. This may also be
an opportunity in which the legal connections already in place with the school could be leveraged to help in attaining
legal counsel, or as an avenue to pursue pro bono services.

Under all models for the center, we will need to file for Federal employer ID number, Washington State business
license, Whitman County business license and City license. These actions will need to be in place prior to childcare
licensing and necessary facility inspections. These filings generally have a 15 day turn around.


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 Timeline:

Step 1:

File articles of incorporation $30.00

Federal EIN number Non Profit (can be filed at the same time)
Apply for income and sales tax exemption, $150.00 processing fee (Need EIN #)

Step 2:
Once step one is complete the Master Application can be filled out, reviewed by an attorney, and filed with
the State of Washington

Step 3: (15 days)

City and County Business License applications process

Step 4:
Finalize lease agreement with the school district

Step 5: 60-90 days

Apply for childcare license through DEL and pay required fees. Licensing will require site visits by the
Department of Early Learning, Fire Marshall, and Health Department.

Step 6:

Depending on the findings of inspections, correct any issues that might arise.

Once the license is approved, the transfer of ownership can take place.

Public Development Authority

On Friday, May 13, 2011, we were notified of another possible option for the childcare center. Through the City of
Palouse, or in partnership with Palouse School District, a Public Development Authority can be created. Once the
authority is created the P.D.A. can then appoint members to a board who would then be responsible for the operation
of the center. An example of a P.D.A is the café in Garfield, Washington, where the City of Garfield created a
Public Development Authority to manage the café. We need additional time to explore this option. Connie
Newman, who currently sits on the City Council, provided the initial information about this option. She has
forwarded this information to the Mayor so that additional information can be sought.

More information on the creation of Public Development Authorities is available here:

http://www.mrsc.org/subjects/econ/ed-pda.aspx

This option has the potential to offer benefits to all stakeholders by creating an umbrella organization to run the
daycare. Through a P.D.A. the school can divest it’s financial obligations toward the daycare and stem losses. The
city limits its financial liability but helps to maintain an important building block for community development. As
well, the daycare can be run without the requirements of paying employee benefits required by the school, allowing
for more budget flexibility. Parents can maintain direct input into the operation and oversight of the center through
the appointed board. The P.D.A. structure may allow more flexibility in transferring licensure and operations of the


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center and alleviate some of the startup costs associated with transfer to a private or non-profit center, however more
investigation is needed. The P.D.A. would also be eligible for more grant opportunities and government funds than
would a private center.

Timeline:

Because this option was just recently brought to our attention, additional time would be needed to explore
the possibility, work with the city to create this authority, and complete required paperwork relating to the
creation of a Public Development Authority. Templates exist within the region, and the Garfield city
council and attorney have experience in drafting these documents, potentially simplifying and speeding up
the process.

For-Profit
The taskforce had identified an individual to consider under a for-profit option. After further review, however, the
individual had decided not to purse this option, at this time. We are still in communication with this individual and
they are invited to all taskforce meetings. It is our hope that this individual will still consider this option, or that
another individual can be identified in the future.

Timeline:

Timeline for this option is not known at this time. However, you could expect that at least 90 days would
be required to complete all of the necessary business and childcare licensing requirements.

Palouse School District Option

There is also the option for the Palouse School District to continue operating the center. Under this model a board
of directors could be appointed by the school board to oversee the operations of the center. The childcare center
would become a self-sustaining unit, however, the cost of supplying benefits to employees would increase expenses.
Under this model the following suggestions should be considered. The supervisor is moved to a 1.0 FTE position so
they can properly manage the center both on a business and program level. Enrollment is limited to full-time or
part-time options. Preschool is contained in one classroom and charged accordingly to the fee schedule for either
full-time care or part-time care, this includes those children who are attending for the ECEAP program only.

Timeline:

1. The district already operates the center so there would no waiting period for license transfer.
2. The school could choose to create a Public Development Authority as explained above, in partnership
with the City of Palouse.
3. The creation of bi-laws and appointment of board members to a board of directors could be set-up and
put in place within 30-60 days.
4. The current supervisor can be listed with the Department of Early Learning as the assistant director, thus
removing the direct oversight from the superintendent to the board of directors.
5. The board of directors would then be responsible to report to the school board at their regularly
scheduled meetings.
6. Under this option, the center becomes a self-sustaining unit and would be responsible to present a
balanced budget to the school board each fiscal year.


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Palouse Childcare PACT Member Commitment

Below are the signatures of members who have identified themselves as committed to working to bring to reality the
daycare model which is decided upon by the board. Members have identified whether they are willing to be
considered for service on an oversight board, or provide material assistance in close communication with this board,
to make the daycare plan a reality.

Signature Board Assist

__________________________________________  
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 Little Sprouts Child Care DRAFT COPY Non-Profit or Sole Proprietor Operation

Non-Profit or Sole Proprietor Model

Estimated Budget for a
year/month
Revenue Sources Budget Month
Parent Fees $ 217,800.00 $18,150.00 ** Based on 75% of capacity (No Discounts)
USDA-Food Program $ 13,002.17 $1,083.51 ** Based on 75% of capacity (which is an increase in current enrollment)
Grants
Total Sources of Revenue $230,802.17 $19,233.51

Expenditures
Wages
Supervisor $ 25,200.00 $2,100.00 ** Increases supervisor to 1.0 fte
Teachers $ 102,060.00 $8,505.00 ** Reduced teaching staff by 6 hours that children are in ECEAP Program.
Helpers $ 13,608.00 $1,134.00 ** Reduced cleaning staff to 0
Cooks $ 11,340.00 $945.00
Preschool Teacher "ECEAP" ** This is a school-district position
Employee Benefits $ 28,478.93 $2,373.24 ** Basic employee expenses, director $200. per month towards insurance
Total Wages $180,686.93 $15,057.24
Other Expenses
USDA meals/snacks $ 20,566.00 $1,713.83 Based on projected enrollment numbers
Office Supplies $1,000.00 $83.33
Licenses, accreditation, training, insurance $2,453.00 $204.42
Consumable classroom supplies $2,000.00 $166.67 ** this could be less/more but I don't have any information to base the actual on.
Small/Large equipment $1,000.00 $83.33 **Currently there is not replacement budget for equipment
Other Taxes $0.00 ** There will be other business taxes depending upon the type of business such as B&O.
Repairs/maintenance $500.00 $41.67 ** projected number
Total Other Expenses $27,519.00 $2,293.25

Reserve Any balance should be put into reserves for center future expenses

Revenue $230,802.17 $19,233.51

Expenditures $208,205.93 $17,350.49
Total Difference $22,596.23 $1,883.02

Licensing Expenses Break Down

includes 4 staff members if services provided by Gritman Memorial Hospital and received a two year Pediatric CPR &
Annual 1st Aid CPR 240.00
First Aid Certification
Licensing 268.00 this is a yearly fee
Insurance 750.00 Estimated Insurance Rate (still waiting for figures)
Fingerprinting 220.00 This would only be if 4 staff members would need to be finger printed on a yearly basis

this training is through the online system provided by STARS/MERIT, however attending Early Childhood Education
Required STARS/MERIT Training 10 hrs per employee, 20
935.00 Conferences would be a much better way to receive required training and foster Professional Development of the
hours for new employees
teachers and staff at the center.
 Little Sprouts Child Care DRAFT COPY Non-Profit or Sole Proprietor Operation

includes 4 staff members, not all staff members will need to certify every year. Certification is either a two or three
Food Handlers 40.00
year certification.

Utilities 2,016.00 based on figures provided by the district

Assumptions:
Revenue:
Parent revenue is based on 75% enrollment information.
Part-time care should be limited, but not eliminated as an option
Revenue from the USDA Program was based projected enrollment and cost per meal reimbursement on the assumption 50% would be free and 50% above scale
No second child discount and no staff discount
Additional Revenue not figured into the budget:
Drop-in care should not be eliminated as a service, however, it should not be used in figuring the budget.
Drop-in care should be either a half-day rate or a full-day rate and limited to a first-come, first-serve, space available basis.
Grants can be utilized to purchase equipment and curriculum supplies.
There are very few, if any grants available for operational costs for care.
The budget does not include the school-age summer program, which will increase the above revenue line.
Expenses:
Salaries/Wages/Benefits
Figures are based on the budgeted amounts for wages, salaries, and benefit package only for supervisor.

Assumption that the Supervisor will move to a 1.0 fte position and would assume the responsibility for daily operations including monitoring the budget and finances of the center.

Classroom teachers are responsible for cleaning their teaching space including the classroom, and equipment based on licensing regulations.
Supervisor to take on more responsibility for breaks and some lunch coverage

Other Expenses
USDA and Food Program

Cost of food was based on the reduced category for the USDA Food Program. The center should be able to provide the children with meals that meet the USDA food program requirements using this cost
estimate. At least 60% of the reimbursement rate from USDA should go towards the purchase of food. The center currently provides additional snacks not reimbursed by the USDA Food Program. These extra
snacks can be covered by parent donations of approved snack items. Another way to provide additional snacks to hungry children is to use leftovers from other meals as long as these meals are not intentionally
increased in order to provide a late afternoon snack.

Office Supplies:
Includes an estimated cost for copy paper, pens, pencils, and general office supplies
Licensing

Licensing includes the annual licensing fee and required training for staff through the year. Staff required training is figured on the higher side of requirements. Staff may not require all trainings every year.

Consumable Classroom Supplies

This category includes special art supplies, first aid kit supplies, gloves, and cleaning supplies. It may also be used for replacement of small manipulative. It is my opinion that this is a very fair budget
amount for special items used in the classroom.
Utilities
Based on figures provided by the district. Does not include phone, internet access, water & sewer, or garbage.
 Little Sprouts Child Care DRAFT COPY Non-Profit or Sole Proprietor Operation

Small/Large equipment
A reserve account should be established to purchase new and/or replace equipment at the center. Other ways to replace these items would be to apply for small grants or through a parent PTO fundraising
activity
Repairs/maintenance:

Regular building maintenance should be covered by the district. However, repairs due to use by the center should be covered by the center budget. At the time of the creation of this budget there were no
numbers available to determine an average maintenance and repair amount for the budgeting process.

Suggestions:

Reorganize the preschool program so that all children remain in one classroom in the school building all day. This would allow for the creation of 7 additional toddlers in the lower building and potentially
increase revenue for the center. It would also provide a better early educational learning experience for the preschool children. The preschool program would include children from ages 3-5years of age.
Staffing would consist of child care teachers during non ECEAP hours. By combining the child care and preschool program parents can be charged one fee instead of two. Charges would be either the regular
preschool rate for children only attending the ECEAP program, half-day rate for any child enrolled in the childcare program for less than 5 hours per day, and the full-time rate for any child enrolled in the child
care program for more than 5 hours per day.

In addition to a PTO organization can be formed for parents to raise funds for activities and needs of the center. An Executive Child Care Board, consisting parent representatives, community members, and
members in the childcare field, should be formed in order to oversee the program in it's entirety.

Purchase and use of a Child Care Management System

Center should purchase and use a child care management program to monitor income and expenses. This would be a shadow bookkeeping system used by the manager to monitor the daily operations, budget,
and client billing. The system can generate profit and loss statements and current budget information so a comparison can be made to the district bookkeeping system.

A child care management system would be used to bill and track monthly tuition, 3rd party payer accounts, and expenses related to the daily operation of the center.

A child care management system would allow the center to track and remain in compliance with immunization requirements, DSHS attendance, and USDA Food Program reimbursements reporting.

A child care management system would also have the capabilities of utilizing tuition express. Tuition Express can be set up to automatically withdraw tuition balances from client's checking, savings, or credit
card. It also allows for point of sale card swipe for acceptance of tuition payments at the center and an online payment option.
Little Sprouts Child Care DRAFT COPY Non-Profit or Sole Proprietor Operation

Budgeted Revenue
Revenue Budget Information based on FTE's:
** Based on FTE's only and assumes that the preschool program will be in the classroom at the school and additional spaces will be available for the toddler group.
** Does not include summer program for school-age children. This may or may not increase revenue. The school-age summer program should charge the same tuition fee as the preschool program.

Enrollment 100% 95% 90% 85% 80% 75%

Infants 3 $ 900.00 $ 2,700.00 $ 2,250.00 $ 1,800.00 $ 900.00 $ 450.00 $ - ** All but infants were figured using a percentage.
Toddlers 10 $ 800.00 $ 8,000.00 $ 7,600.00 $ 7,200.00 $ 6,800.00 $ 4,000.00 $ 6,000.00
Preschool 20 $ 720.00 $ 14,400.00 $ 13,680.00 $ 12,960.00 $ 12,240.00 $ 7,200.00 $ 10,800.00
School-Age 6 $ 300.00 $ 1,800.00 $ 1,710.00 $ 1,620.00 $ 1,530.00 $ 900.00 $ 1,350.00
$ 26,900.00 $ 25,240.00 $ 23,580.00 $ 21,470.00 $ 12,550.00 $ 18,150.00
Per Year $ 322,800.00 $ 302,880.00 $ 282,960.00 $ 257,640.00 $ 150,600.00 $ 217,800.00

Staffing Requirements
Infants 1:04 1
Toddlers 1:07 1 (Supervisor and rovers would need to be added to cover toddlers if you enroll more than 7 toddlers)
Preschool 1:10 2 ** During NON-ECEAP Hours
School-Age 1:15 1

Payroll
Hrs Per Expenses and Total Payroll
Staffing Wages day FTE = 8 Term Aver Mo Wag Rate of Pay Yearly total Benefits Expense Insurance
Supervisor 8 1 12 $ 2,100.00 $ 12.50 $ 25,200.00 $ 6,611.28 $ 31,811.28
Infants 12 1.500 12 $ 2,268.00 $ 9.00 $ 27,216.00 $ 4,685.93 $ 31,901.93
Toddlers 12 1.500 12 $ 2,268.00 $ 9.00 $ 27,216.00 $ 4,685.93 $ 31,901.93
Preschool 18 2.250 12 $ 3,402.00 $ 9.00 $ 40,824.00 $ 7,028.89 $ 47,852.89
School-Age 3 0.375 12 $ 567.00 $ 9.00 $ 6,804.00 $ 1,171.48 $ 7,975.48
Rover/Sub 6 0.750 12 $ 1,134.00 $ 9.00 $ 13,608.00 $ 2,342.96 $ 15,950.96
Cleaning Staff 0 0.000 12 $ - $ 9.00 $ - $ - $ -
Cook 5 0.625 12 $ 945.00 $ 9.00 $ 11,340.00 $ 1,952.47 $ 13,292.47
$ 152,208.00 $ 28,478.93 $ 180,686.93 $ -
 Little Sprouts Child Care DRAFT COPY District continued operation of center.

School-Run Childcare Model

Estimated Budget
for a year/month
Revenue Sources Budget Month
** Based on enrollment from April 1, 2011. Comparable to 75% of capacity (see
Parent Fees $ 212,589.00 $17,715.75 Budgeted Revenue Tab)
USDA-Food Program $ 12,332.58 $1,027.72 Based .25 Free, .25 reduced, .5 over income using 4-1-11 enrollment numbers
Other Grants ** Are there other grants that the school currently receives?
Total Sources of Revenue $224,921.58 $18,743.47

Expenditures
Wages
Supervisor $ 30,414.00 $2,534.50 ** Increases supervisor to 1.0 fte
Teachers $ 100,502.64 $8,375.22
Helpers $ 4,369.68 $364.14
Cooks $ 13,109.04 $1,092.42
Preschool Teacher "ECEAP" $ - $0.00 ** This is a school-district position
Employee Benefits $ 48,005.41 $4,000.45 ** Based on current calculations provided by the district
Total Wages $196,400.77 $16,366.73

Other Expenses
USDA meals/snacks $ 17,558.84 $1,463.24
Office Supplies $1,000.00 $83.33
Licenses, accreditation, training, insurance $2,118.00 $176.50 ** Over budgeted training expenses
Consumable classroom supplies $2,000.00 $166.67 ** this could be less/more but I don't have any information to base the actual on.
Small/Large equipment $1,000.00 $83.33 ** reserve created to cover the cost of equipment
Utilities $2,016.00 $168.00 ** based on school numbers
Repairs/maintenance $500.00 $41.67 ** for daycare related repairs
Total Other Expenses $26,192.84 $2,182.74

Reserve Any balance should be put into reserves for center future expenses

Revenue $224,921.58 $18,743.47

Expenditures $222,593.61 $18,549.47
Total Difference $2,327.97 $194.00

Licensing Expenses Break Down

includes 6 staff members if services provided by Gritman Memorial Hospital and received a two
Annual 1st Aid CPR 360.00
year Pediatric CPR & First Aid Certification

Licensing 268.00 this is a yearly fee

Insurance 0.00 currently covered by the districts insurance policy at no charge

Fingerprinting 495.00 this would only be if ALL staff members would need to be finger printed on a yearly basis
 Little Sprouts Child Care DRAFT COPY District continued operation of center.

this training is through the online system provided by STARS/MERIT, however attending Early
Required STARS/MERIT Training 10 hrs per employee, 20
935.00 Childhood Education Conferences would be a much better way to receive required training and
hours for new employees
foster Professional Development of the teachers and staff at the center.

includes staff members, but not all staff members will need to certify every year. Certification is
Food Handlers 60.00
either a two or three year certification.

Utilities 2,016.00 based on figures provided by the district

Assumptions:
Revenue:
Parent revenue is based on 4-1-11 enrollment information. However, this figure is comparable to a budget based on 75% of full-time fte's
Part-time care should be limited, but not eliminated as an option
Revenue from the USDA Program is based on current enrollment numbers if all children's meals were provided by the daycare
This budget includes an estimated amount for the 10% second child discount, and employee discount for care
Additional Revenue not figured into the budget:
Drop-in care should not be eliminated as a service, however, it should not be used in figuring the budget.
Drop-in care should be either a half-day rate or a full-day rate and limited to a first-come, first-serve, space available basis.
Grants can be utilized to purchase equipment and curriculum supplies.
There are very few, if any grants available for operational costs for care.
The budget does not include the school-age summer program, which should increase the above revenue line.
Expenses:
Salaries/Wages/Benefits
Figures are based on the current wages, salaries, and benefit packages with the exception of the supervisor.

Assumption that the Supervisor will move to a 1.0 fte position and would assume the responsibility for daily operations including monitoring the budget and finances of the center.

Classroom teachers are responsible for cleaning their teaching space including the classroom, and equipment based on licensing regulations.
Supervisor to take on more responsibility for breaks and some lunch coverage

Other Expenses
USDA and Food Program

Cost of food was based on the reduced category for the USDA Food Program. The center should be able to provide the children with meals that meet the USDA food program
requirements using this cost estimate. At least 60% of the reimbursement rate from USDA should go towards the purchase of food. The center currently provides additional snacks not
reimbursed by the USDA Food Program. These extra snacks can be covered by parent donations of approved snack items. Another way to provide additional snacks to hungry children
is to use leftovers from other meals as long as these meals are not intentionally increased in order to provide a late afternoon snack.

Office Supplies:
Includes an estimated cost for copy paper, pens, pencils, and general office supplies
Licensing
 Little Sprouts Child Care DRAFT COPY District continued operation of center.

Licensing includes the annual licensing fee and required training for staff through the year. Staff required training is figured on the higher side of requirements. Staff may not require
all trainings every year.
Consumable Classroom Supplies
This category includes special art supplies, first aid kit supplies, gloves, and cleaning supplies. It may also be used for replacement of small manipulative. It is my opinion that this is
a very fair budget amount for special items used in the classroom.
Utilities
Based on figures provided by the district. Does not include phone, internet access, water & sewer, or garbage.

Small/Large equipment
A reserve account should be established to purchase new and/or replace equipment at the center. Other ways to replace these items would be to apply for small grants or through a
parent PTO fundraising activity
Repairs/maintenance:

Regular building maintenance should be covered by the district. However, repairs due to use by the center should be covered by the center budget. At the time of the creation of this
budget there were no numbers available to determine an average maintenance and repair amount for the budgeting process.

Suggestions:

Reorganize the preschool program so that all children remain in one classroom in the school building all day. This would allow for the creation of 7 additional toddlers in the lower
building and potentially increase revenue for the center. It would also provide a better early educational learning experience for the preschool children. The preschool program would
include children from ages 3-5years of age. Staffing would consist of child care teachers during non ECEAP hours. By combining the child care and preschool program parents can be
charged one fee instead of two. Charges would be either the regular preschool rate for children only attending the ECEAP program, half-day rate for any child enrolled in the childcare
program for less than 5 hours per day, and the full-time rate for any child enrolled in the child care program for more than 5 hours per day.

In addition to a PTO organization, a Child Care Board, consisting parent representatives, community members, and members in the childcare field should be formed to oversee the
business of the childcare.

Purchase and use of a Child Care Management System

Center should purchase and use a child care management program to monitor income and expenses. This would be a shadow bookkeeping system used by the manager to monitor the
daily operations, budget, and client billing. The system can generate profit and loss statements and current budget information so a comparison can be made to the district bookkeeping
system.

A child care management system would be used to bill and track monthly tuition, 3rd party payer accounts, and expenses related to the daily operation of the center.

A child care management system would allow the center to track and remain in compliance with immunization requirements, DSHS attendance, and USDA Food Program
reimbursements reporting.

A child care management system would also have the capabilities of utilizing tuition express. Tuition Express can be set up to automatically withdraw tuition balances from client's
checking, savings, or credit card. It also allows for point of sale card swipe for acceptance of tuition payments at the center and online bill pay.
Little Sprouts Childcare DRAFT COPY District continued operation of center.

Current Revenue
Enrollment as of 4-1-11, however the center has lost at least 7 children due to the current situation

Wednesday
Anything

Thursday
Monday

Tuesday
under 5 hours

Friday
anything over 5 per day, or
hours per day, or 50%
Infants 50% enrollment enrollment
$ 900.00 $ 575.00
Deacon 1 1 1 1 1 100% $ 900.00
Eston 1 1 1 1 1 100% $ 900.00
Kellen 0.5 1 1 50% $ 575.00
Totals $ 1,800.00 $ 575.00 $ 2,375.00
AM 2 2 3 3 3
PM 2 2 3 3 3
Wednesday

Anything
Thursday
Monday

Tuesday

under 5 hours

Friday
anything over 5 per day, or
hours per day, or 50%
Toddlers 50% enrollment enrollment
$ 800.00 $ 500.00
Brody 1 1 1 1 1 100% $ 800.00
Macey 1 1 1 1 1 100% $ 800.00
Bella 1 1 1 1 1 100% $ 800.00
Isaac 1 1 1 1 1 100% $ 800.00
4 4 4 4 4 $ 3,200.00 $ 3,200.00
Wednesday

Anything
Thursday
Monday

Tuesday

under 5 hours
Friday

anything over 5 per day, or

hours per day, or 50%
Pre-School 50% enrollment enrollment
$ 720.00 $ 490.00
Blake 1.00 1.00 1.00 1.00 1.00 5.00 100% $ 720.00
Calvin 1.00 1.00 1.00 1.00 1.00 5.00 100% $ 720.00
JR 1.00 1.00 1.00 1.00 1.00 5.00 100% $ 720.00
Katie 1.00 1.00 1.00 1.00 1.00 5.00 100% $ 720.00
River 1.00 1.00 1.00 1.00 1.00 5.00 100% $ 720.00

Max 1.00 1.00 1.00 3.00 60% $ 720.00

Conner 1.00 1.00 1.00 3.00 60% $ 720.00
Isaac 1.00 1.00 1.00 3.00 60% $ 720.00
Lola 1.00 1.00 1.00 3.00 60% $ 720.00
Little Sprouts Childcare DRAFT COPY District continued operation of center.

Rowan* 1.00 1.00 1.00 3.00 60% $ 720.00

Brendan (after 11:00 am) 0.75 0.75 0.75 0.75 1.00 4.00 80% $ 720.00
Keiran* (after 11:00 am) 0.75 0.75 0.75 0.75 1.00 4.00 80% $ 720.00
Hailey (after 11:00 am) 0.75 0.75 0.75 2.25 45% $ 490.00
Xander * (after 11:00 am) 0.75 0.75 0.75 1.00 3.25 65% $ 720.00

Macey* (after 11:00 am) 0.75 0.75 1.50 30% $ 490.00

Lyman ~ (PM Only) 0.50 0.50 0.50 0.50 1.00 3.00 60% $ 720.00
Preston ~ (PM Only) 0.50 0.50 0.50 0.50 1.00 3.00 60% $ 720.00
Naomie ~ (PM Only) 0.50 0.50 0.50 1.00 2.50 50% $ 490.00
$ 10,800.00 $ 1,470.00 $ 12,270.00
Totals:
AM 6.00 7.00 8.00 9.00 16.00
PM 11.00 13.00 16.00 17.00 16.00

Coberly ? ? ? ? ? ?
Danny! Wednesday Drop In 0%

Anything
Thursday
Monday

Tuesday

under 5 hours

Friday
anything over 5 per day, or
hours per day, or 50% School Year
School-Age 50% enrollment enrollment Rate

$ 625.00 $ 400.00 $ 300.00

Garrick 1 1 1 1 1 $ 300.00
Berlyn 1 1 1 1 1 $ 300.00
Alexa 1 1 1 1 1 $ 300.00
Christian 1 1 1 1 1 $ 300.00
Spencer 1 1 1 1 1 $ 300.00
Isaac 1
Joshua ~ 0.75 0.75 0.75 0.75 $ 625.00 Garfield Kindergartener
$ 625.00 $ - $ 1,500.00 $ - $ 2,125.00

Credit Debit Balances

Total Revenue As Currently Enrolled $ 19,970.00 $ 19,970.00
Staff Child Care **** Estimated amount only $ 1,800.00 $ 18,170.00
10% Discount for second child **** Estmated amount based on 1/4 of the fees receiving a 10% discount $ 454.25 $ 17,715.75
Little Sprouts Childcare DRAFT COPY District continued operation of center.

Staffing
Hrs Per Aver Mo Rate of Payroll expenses
Staffing Wages day FTE = 8 Term Wag Pay Yearly total estimates Insurance
Supervisor 8 1 12 2534.5 $ 30,414.00 $ 5,014.76 $ 1,797.60
Infants 6 0.75 12 1092.4 8.67 $ 13,109.04 $ 2,266.07 $ 1,797.60
Toddler/Rover 7 0.875 12 1274.5 8.67 $ 15,293.88 $ 2,643.75 $ 7,201.32
Infants/Preschool "center" 8 1 12 1456.6 8.67 $ 17,478.72 $ 3,021.43 $ 1,797.60
Toddlers 8 1 12 1456.6 8.67 $ 17,478.72 $ 3,021.43 $ 10,001.88
Preschool "center" 7 0.875 12 1274.5 8.67 $ 15,293.88 $ 2,643.75
Preschool 6 0.75 12 1092.4 8.67 $ 13,109.04 $ 2,266.07
School-Age 4 0.5 12 728.28 8.67 $ 8,739.36 $ 1,510.72
Cook 1/Rover 3 0.375 12 546.21 8.67 $ 6,554.52 $ 1,133.04
Cook 2 3 0.375 12 546.21 8.67 $ 6,554.52 $ 1,133.04
Cleaning Staff 2 0.25 12 364.14 8.67 $ 4,369.68 $ 755.36
0 12 0 8.67 $ - $ -

Total Wages 62 $ 148,395.36 $ 25,409.41 $ 22,596.00

Total # of days per month 252
Average # of days per month 21 $ 48,005.41

Based on current staffing positions and levels

Assumes that the supervisor will move to a 1.0 fte andadditional responsbilities will be assigned
Assumes that the cleaning staff will no longer be needed as teachers will be responsible for cleaning their classrooms and toys per licensing requirements
Little Sprouts Childcare DRAFT COPY General USDA food budget for centerused under all operational models

USDA Food Program

Monday Tuesday Wednedsay Thursday Friday Totals

USDA Food Program Reimbursement Amount for the

Breakfast Free category
Infants 0 0 0 0 0 0
Toddlers 5 5 5 5 5 5 Cost Reimbursement
Preschool 10 10 10 10 10 10
School Age 0 0 0 0 0 75 $ 1.18 $ 88.50 $ 56.50

Lunch
Infants 0 0 0 0 0 0
Toddlers 7.5 7 7 7 7 7
Preschool 15 15 15 15 15 15
School Age 0 0 0 0 0 110 $ 2.32 $ 255.20 $ 128.33
Cash in Lieu 110 $ 22.28

PM Snack
Infants 0 0 0 0 0 0
Toddlers 7.5 7 7 7 7 7
Preschool 15 15 15 15 15 15
School Age 6 6 6 6 6 6 140 $ 0.37 $ 51.80 $ 42.93
Cost Reimbursement
Weekly budget $ 395.50 $ 250.04
3/1/11 734.63 Yearly food budget estimate $ 20,566.00 $ 13,002.17
Average reimbursement for USDA

2/1/11 554.22 Monthly food budget average $ 1,713.83 $ 1,083.51

1/1/11 561.13
12/1/10 532.24 Free Reduced Above Scale
11/1/10 571.2 Breakfast $ 1.48 1.18 0.26 $ 0.75
10/1/10 769.09 Lunch/Dinner $ 2.72 2.32 0.26 $ 1.17
9/1/10 400.17 Snacks $ 0.74 0.37 0.06 $ 0.31
8/1/10 425.78 Cash in Lieu 0.2025 0.2025
7/1/10 420.72
6/1/10 275.91
5/1/10 327.26
4/1/10 227.96
3/1/10 290.7
6091.01 $ 468.54
Little Sprouts Childcare DRAFT COPY General USDA food budget for center used under all operational models

Food Amounts
Min. Amounts
Breakfast Serving Size TD Serving Size PS Serving Size SA to be served

Food Components/number of children Ages 1-2 7 Ages 3-5 15 Ages 6-121 0

1 milk 1/2 cup 0.5 3.5 3/4 cup 0.75 11.25 1 cup 1 0 15 Cups 0.92 Gallons
1 fruit/vegetable 1/4 cup 0.25 1.75 1/2 cup 0.5 7.5 1/2 cup 0.5 0 9 Cups
3
1 grains/bread
bread or 1/2 slice 0.5 3.5 1/2 slice 0.5 7.5 1 slice 1 0 11 Slices
cornbread or biscuit or roll or muffin or 1/2 serving 0.5 3.5 1/2 serving 0.5 7.5 1 serving 1 0 11 Servings
cold dry cereal or 1/4 cup 0.25 1.75 1/3 cup 0.33 4.95 3/4 cup 0.75 0 7 Cups
hot cooked cereal or 1/4 cup 0.25 1.75 1/4 cup 0.25 3.75 1/2 cup 0.5 0 6 Cups
pasta or noodles or grains 1/4 cup 0.25 1.75 1/4 cup 0.25 3.75 1/2 cup 0.5 0 6 Cups

Lunch
Food Components Ages 1-2 7 Ages 3-5 15 Ages 6-121 0
1 milk 1/2 cup 0.5 3.5 3/4 cup 0.75 11.25 1 cup 1 0 15 Cups 0.92 Gallons

2 fruits/vegetables 1/4 cup 0.25 1.75 1/2 cup 0.5 7.5 3/4 cup 0.75 0 9 Cups 4.63 Total/ 1/2 fruit, 1/2 veggies
3
1 grains/bread
bread or 1/2 slice 0.5 3.5 1/2 slice 0.5 7.5 1 slice 1 0 11 Slices 0.69 Loaves of bread
cornbread or biscuit or roll or muffin or 1/2 serving 0.5 3.5 1/2 serving 0.5 7.5 1 serving 1 0 11 Servings ** servings per box
cold dry cereal or 1/4 cup 0.25 1.75 1/3 cup 0.33 4.95 3/4 cup 0.75 0 7 Cups
hot cooked cereal or 1/4 cup 0.25 1.75 1/4 cup 0.25 3.75 1/2 cup 0.5 0 6 Cups
pasta or noodles or grains 1/4 cup 0.25 1.75 1/4 cup 0.25 3.75 1/2 cup 0.5 0 6 Cups
1 meat/meat alternate
4
meat or poultry or fish or 1 ounce 1 7 1 1/2 ounces 1.5 22.5 2 ounces 2 0 30 Oz 1.84 Pounds
alternate protein product or 1 ounce 1 7 1 1/2 ounces 1.5 22.5 2 ounces 2 0 30 Oz 1.84 Pounds
cheese or 1 ounce 1 7 1 1/2 ounces 1.5 22.5 2 ounces 2 0 30 Oz 1.84 Pounds
egg or 1/2 egg 0.5 3.5 3/4 egg 0.75 11.25 1 egg 1 0 15 Eggs
cooked dry beans or peas or 1/4 cup 0.25 1.75 3/8 cup 0.375 5.625 1/2 cup 0.5 0 7 Cups
6
yogurt 4 ounces 4 28 6 ounces 6 90 8 ounces 8 0 118 Oz 14.75 Cups

Snack
Food Components Ages 1-2 7 Ages 3-5 15 Ages 6-121 5
1 milk 1/2 cup 0.5 3.5 1/2 cup 0.5 7.5 1 cup 1 5 16 Cups 1.00 Gallons
1 fruit/vegetable 1/2 cup 0.5 3.5 1/2 cup 0.5 7.5 3/4 cup 0.75 3.75 15 Cups
3
1 grains/bread
bread or 1/2 slice 0.5 3.5 1/2 slice 0.5 7.5 1 slice 1 5 16 Slices
cornbread or biscuit or roll or muffin or 1/2 serving 0.5 3.5 1/2 serving 0.5 7.5 1 serving 1 5 16 Serving
cold dry cereal or 1/4 cup 0.25 1.75 1/3 cup 0.33 4.95 3/4 cup 0.75 3.75 10 Cups
hot cooked cereal or 1/4 cup 0.25 1.75 1/4 cup 0.25 3.75 1/2 cup 0.5 2.5 8 Cups
pasta or noodles or grains 1/4 cup 0.25 1.75 1/4 cup 0.25 3.75 1/2 cup 0.5 2.5 8 Cups
1 meat/meat alternate
4
meat or poultry or fish or 1/2 ounce 0.5 3.5 1/2 ounce 0.5 7.5 1 ounce 1 5 16 Oz
alternate protein product or 1/2 ounce 0.5 3.5 1/2 ounce 0.5 7.5 1 ounce 1 5 16 Oz
cheese or 1/2 ounce 0.5 3.5 1/2 ounce 0.5 7.5 1 ounce 1 5 16 Oz
5
egg or 1/2 egg 0.5 3.5 1/2 egg 0.5 7.5 1/2 egg 0.5 2.5 14 Eggs
cooked dry beans or peas or 1/8 cup 0.125 0.875 1/8 cup 0.125 1.875 1/4 cup 0.25 1.25 4 Cups
6
yogurt 2 ounces 2 14 2 ounces 2 30 4 ounces 4 20 64 Oz