The intent of Phase II is to better understand the operating costs of child care facilities and the costs associated with Early Achievers. By identifying costs, DEL can identify the investment needed for each level of Early Achievers. DEL intends for Phase II to inform budget decisions by drawing correlations between cost drivers at child care centers and higher levels of quality. Focused investments to capitalize on those correlations could take the form of increased subsidy rates, higher quality improvement awards, greater tiered reimbursement awards, or targeted scholarships, among other opportunities. To determine these correlations, DEL created a survey to ascertain the typical costs for centers to maintain their Early Achievers quality level in addition to total costs and revenue, continuous quality improvement using the Early Achievers framework, and indirect benefits (private tuition rate, capacity, etc.). DEL examined differences in costs and revenue between providers at different quality levels. These findings will highlight areas that may be opportune for increased funding and assistance to enhance the quality of all child care centers in the state. (author abstract)