- 
	
10% contingency reserve on CapEx items
Another version for now. 10% of CapEx pre-tax subtotal; not taxed
$17,027.00 - 
	
Sign/occupancy/permit fees (initial)
Another version for now. Varies by city/county
$450.00 - 
	
Food handling permit/license (local)
Another version for now. Varies by jurisdiction
$180.00 - 
	
CPR/First Aid training (per person)
Another version for now. Often taxable as class/kit
$876.00 - 
	
Background checks (volunteers/staff) – per person
Another version for now.
$500.00 - 
	
Property insurance (first month est.)
Another version for now. Recurring monthly
$120.00 - 
	
General liability insurance (first month est.)
Another version for now. Recurring monthly; varies by risk
$180.00 - 
	
Streaming/content subscriptions (e.g., educational)
Another version for now. Recurring monthly
$60.00 
- 
	
10% contingency reserve on CapEx items
Another version for now. 10% of CapEx pre-tax subtotal; not taxed
$17,027.00 - 
	
Sign/occupancy/permit fees (initial)
Another version for now. Varies by city/county
$450.00 - 
	
Food handling permit/license (local)
Another version for now. Varies by jurisdiction
$180.00 - 
	
CPR/First Aid training (per person)
Another version for now. Often taxable as class/kit
$876.00 - 
	
Background checks (volunteers/staff) – per person
Another version for now.
$500.00 - 
	
Property insurance (first month est.)
Another version for now. Recurring monthly
$120.00 - 
	
General liability insurance (first month est.)
Another version for now. Recurring monthly; varies by risk
$180.00 - 
	
Streaming/content subscriptions (e.g., educational)
Another version for now. Recurring monthly
$60.00 
								

