(720) 333-7274 • Mon–Thu 8–4, Fri 8–12 MT · Castle Rock, CO
Childcare & Preschools specialty

Childcare and preschool accounting.

Tuition accounting (deferred revenue), staff payroll under state ratio rules, food program reimbursement, and the tax credits available to working-family clients.

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Childcare runs on tuition that is typically prepaid monthly or weekly — meaning revenue is structurally deferred. Add state ratio requirements driving staff payroll, federal Child and Adult Care Food Program (CACFP) reimbursements, and local licensing fees, and the books need careful structure.

We work with licensed home-based providers and center-based preschools.

What we handle

  • Tuition revenue recognized as care is provided, not at collection.
  • Staff payroll with proper W-2 setup at scale.
  • CACFP reimbursement tracking when applicable.
  • Licensing and insurance as fixed cost line items.
  • Tax-credit guidance for parents (Form 2441 statements).
Field note: prepaid tuition

A preschool collecting first-and-last-month tuition at enrollment was booking it all as revenue at deposit. Year-one P&L looked great. Months later, when families left and got refunds, the picture got messy. Deferred revenue accounting fixed both timing and refund handling.

If / Then

If you collect tuition in advance, deferred revenue is required.
If you have staff, payroll has to support state ratio reporting.
If you participate in CACFP, books need to support the reimbursement claim.

The Bottom Line

Tuition accounted right, ratios supported, CACFP clean.

From $400/month for home-based, $700+ for centers.

Frequently asked questions

CACFP reimbursement?

Tracked as restricted income. Books support the monthly meal claim.

Parent tax statements?

We help you produce Form 2441-friendly statements at year-end so parents can claim the dependent care credit.

Software?

Procare, Brightwheel, HiMama. Sync to QuickBooks.

Sales tax?

Childcare services not taxable in CO.

Reviewed by

Kali Gilliland · Founder & Lead Accountant

Kali Gilliland is the founder of TBA & Associates and has spent more than a decade serving small businesses across the Denver metro and Colorado Springs corridor. She handles everything from monthly bookkeeping to multi-state tax planning, with a long-term client roster that goes back 10+ years.

Ready for an accountant who picks up the phone?

Get a quote in under 24 hours. No long contracts, no jargon — just clean books and honest tax planning from a Denver-area firm trusted by small businesses for more than a decade.