A cost model measures the true cost of equitably implementing, maintaining, or expanding a program or service for kids. It examines a program’s requirements, staffing needs, employee wages and benefits, facility rent and utilities, number of expected participants, and other factors that influence costs to estimate how much money a state or community must spend to run a program. Depending on its format, the model also can provide cost variations based on policy changes and quality characteristics. The cost model identifies: the per child and total costs of providing a specific program or service, like child care or an after-school activity; and how changes in employee wages, program quality and structure, and/or geographic location impact those overall costs. (author abstract)