Bookkeeping, payroll, and fractional CFO services for Utah's growing businesses.

Call or Text: (801) 616-0520

Childcare & Early Learning

Ratios are law. Capacity is fixed. The math is tight and there's no room for sloppy numbers.

The Math Has a Ceiling

Most businesses grow by adding customers. You grow by adding square footage, staff, and licensing capacity. There’s no squeezing in one more kid. Full is full. The fire marshal has opinions. The state has ratios. Your insurance has limits.

This makes childcare unlike almost any other business. Revenue has a hard cap. You can’t scale your way out of a problem. Every dollar has to work because there’s a fixed number of them available.

That’s why the financial side matters so much. When the upside is capped, the downside has to be controlled.

Ratios Run Everything

One teacher per four infants. One per ten preschoolers. These aren’t suggestions. They’re law. Break them and you lose your license. Follow them and they become your single largest expense.

A slow Tuesday still requires the same staff as a full Tuesday if the kids are there. A teacher calls in sick and you’re scrambling for coverage at any cost. Someone quits and you’re either over-ratio or closed until you hire.

Labor isn’t a variable you can flex the way other businesses do. It’s locked to enrollment and enrollment is locked to capacity. The only flexibility is how efficiently you schedule within those constraints.

Tuition, Subsidies, and the Collection Gap

Some families pay on time every month. Some don’t. Some are on CCAP, which means paperwork, approvals, and reimbursement that takes weeks to arrive. Some pay part cash, part subsidy, and keeping track of who owes what becomes its own job.

The gap between what you’re owed and what’s in your account is real. You’re covering payroll and rent on tuition that hasn’t arrived yet. Subsidy payments come eventually, but eventually doesn’t help on Friday when staff needs to be paid.

Most childcare owners learn to live with this. Fewer learn to plan for it. The ones who do stop holding their breath every month.

How We Help

We work with daycare centers, preschools, Montessori programs, after-school programs, in-home providers, and early intervention services. You take care of children. We take care of the numbers.

Monthly Bookkeeping

Books closed every month. Tuition revenue, subsidy payments, and expenses tracked accurately. You see what came in, not just what should have.

Tuition and Subsidy Tracking

Parent payments, CCAP reimbursements, outstanding balances. We track it so you know exactly who owes what and when to expect it.

Cash Flow Planning

Payroll doesn’t wait for subsidies to arrive. We help you build a buffer and plan around the collection gap so you’re not scrambling every month.

Payroll

Teachers, aides, floaters, part-timers. Multiple schedules, multiple rates. We run it accurately and on time.

Utah's Trusted Bookkeeping Firm

First Step:
Start With a Call

Tell us what's going on and we'll let you know if we can help. We'll ask a few questions and give you a straightforward quote.

Utah bookkeeping firm specializing in startups and small businesses. We handle bookkeeping, payroll, CFO services, and capital raise support. Locally owned in Saratoga Springs, serving the Wasatch Front.

Location

457 W Flora Dr, Saratoga Springs, UT 84045

Client Reviews

5-Star Rated Firm

Social

© 2026 CB Financial Services LLC