3. New School Capital Budget

The following are capital budget items—those expenses which deal with furniture, fixtures, and non-consumable Montessori hardware. The costs listed are estimates established in 1996. For the operating budget, consult the next section on Finances.

Montessori Apparatus

Preschool or Elementary $17,000-$25,000 (for one classroom).

Practical Life

Preschool $550-$880—equipment for washing, pouring, polishing, food preparation, eating, etc. (per classroom).

Furniture

Preschool or Elementary $3,000-$4,000—includes chairs, tables, and bricks and boards to build shelving (per classroom).

Office Furniture and Equipment

Budget $700-$3,500. Much equipment is available used, but options such as a computer or laminator can be very expensive.

Books

Budget $500-$1,000 per class. There is nothing like beautiful books, although used books are sometimes better than new.

License and Occupancy Fees

Budget $500-$1,000 per class.

Building Repair

Refurbishing a classroom depends strictly on the condition of the site and the standards of the school. It always represents some expense.

4. New School Operations Budget

The following is a sample budget for a starting school.

Program Revenues:

Operational Income

Tuition and Fees
Application Fees

Net Fundraising Income

Garage Sale, Auction, etc.

Restricted Capital Income

Security Deposits (Parents pay a deposit of $200-$300 to commit to a three-year enrollment cycle. The deposit is refunded at the end of the cycle or forfeited if the child does not complete the cycle.)

Program Expenses:

Program Related

Salaries
Payroll Taxes
Fringe Benefits
Professional Development
Books
Supplies
Services

Administrative

Postage and Printing
Insurance
Equipment Maintenance and Repair
Returned Security Deposits
Miscellaneous

Institutional (Space-Related)

Mortgage (or rent)
Utilities
Maintenance and Supplies

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