for a while I was on the board of a day care. We were not -for-profit, but charged only a little less than for-profit day care. Some things about cost: Running the building cost more than I thought, and we got free rent. Heat, insurance, repairs, etc, were all more than I expected. Plumbing & HVAC repairs alone were more than I would have thought for the whole building. We had only two teachers with benefits, but it cost about $10k per month just for their benefits and statutory taxes. That is, we spent $10k every month on labor before the teachers received dollar one.