Executive Summary: Financial Proforma

Charting the course for a legacy project with profound impact

This proforma begins with a forecasting of costs based on the standards for residential child-care in North Carolina, specifically Chapter 70I for years 1-3 (Phase One). Table 1 (below) summarizes applicable line-item costs from 10A NCAC 70I related to private, non-profit licensing, governance, personnel, admission, program, and residential code requirements for 5 homes. Table 2 summarizes the cost by Year 3 on a per Home and per Child basis. Table 3 features cost forecasts related to Phase Two (2028-2030) with 24-26 girls in-residence, and Phase Three (2031-2035) with 32-36 girls in-residence by 2034 across 8 homes.

TABLE 1: Phase One Cost Forecast (Years 1-3)

YR1 2025YR 2 2026YR 3 2027PHASE ONE
Programs$113,250$248,250$392,100$753,600
Home Operations*$103,000$108,550$114,050$325,600
Administrative$44,100$45,800$50,900$140,800
Staffing$167,000$300,000$376,000$843,000
Fundraising$61,015$82,703$123,663$267,381
Land Acquisition$670,000$670,000
Construction$425,000$860,000$875,000$2,160,000
TOTAL$1,583,365$1,645,303$1,931,713$5,160,381
LESS Land/Const$488,365$785,303$1,056,713$2,330,381

TABLE 2: Year 3 Operational Costs (by Home & Child)

DESCRIPTION# per Unit Cost
# of Homes (Year 3)5$211,343/home/yr
# of Girls (Year 3)20$52,836/child/yr
*Home Operations (see Table 1 Line 2)5$22,810/home/yr

KEY POINTS: At 5 homes (by Year 3), PHIGS’ annual operating budget will be approximately $1.1 million, of which 37% will be for program costs, 11% will be for home operations, 36% will cover management and staffing needs, and 5% will be for office and administrative expenses. Our objective is to constrain fundraising costs to be under 12% of the annual operating budget by the end of Phase One (Year 3). In order achieve this, we will need to be successful in earning the trust of a visionary group of 12-14 transformational donors in Tiers 1-4 (Table 4: Phase One Funding Campaign Tiers). Doing so, will allow PHIGS to allocate more of the budget for fundraising towards the promotion of our cause and the hosting of annual events targeting public awareness and community financial engagement beyond our Tier 1-4 donor base.

TABLE 3: Phase Two & Phase Three Forecasts

Annual Operating ProjectionGIRLS MINGIRLS MAXHOMES (TOTAL)
PHASE TWO$1,081,017$1,297,2216
PHASE THREE$1,297,221$1,729,6288
Inflation Rate2.30%

Master-Planning & Development Milestones

The master-planning for this multi-million dollar legacy project has considered both the institutional requirements of this effort along with the family-home dynamic that PHIGS aims to provide for each girl in her journey from harm to wholeness. Each house meets specific institutional standards as a private, not-for-profit, state licensed child-care residence. However, by careful design and attention to detail, each residence also meets the need of each girl's sense of home, comfort and safety. The Phase One master plan milestones are described as follows:


By early/mid ‘25, PHIGS is established as a 501(c)(3), obtains ownership of property and begins development of a master-planned residential care community. By YE’25, PHIGS achieves “recognized organization” status with the DOJ/EOIR and maintains active “accredited representatives” working on the behalf of PHIGS. Visionary, capital development donors are engaged.


By 2026, PHIGS has identified, cultivated, and engaged a small group of transformational donors. By early ‘26, PHIGS obtains N.C. State license as a private, residential childcare facility upon completion of the first family-house for infant survivors. The first girls begin to be sponsored and receive guardianship through PHIGS.


In 2027, PHIGS brings additional family-houses to completion, and initiates development of a private, Christian preschool and elementary education program. Fundraising engagement model begins to diversify with campaigns and initiatives that are complemented by the PHIGS track-record of accountability and success “since 2024.”

TABLE 4: Phase One Total Funding Campaign Tiers

Funding Campaign TiersYR1 2025YR 2 2026YR 3 2027PHASE ONE
Tier 1 (1) @ 20%$316,673$329,061$386,343$1,032,076
Tier 2 (2) @ 10%$158,337$164,530$193,171$516,038
Tier 3 (4) @ 5%$79,168$82,265$96,586$258,019
Tier 4 (5) @ 2%$31,667$32,906$38,634$103,208
Tiers 1-4 Targets$1,108,356$1,151,712$1,352,199$3,612,267
Annual Event Goals$475,010$493,591$579,514$1,548,114

Fortunately, North Carolina has a very well-defined licensing standard for residential childcare organizations. In all, the minimum standards amount to 39 pages of guidance in 7 key sections. Each section lists specific regulations (e.g., 10A NCAC 70I .0301. GOVERNANCE) and assigns responsibility for implementation to various roles such as the Board of Directors (BOD) and Executive Director (CEO). For organizational development purposes, PHIGS has also assigned survivor support responsibilities across roles in Administration, Operations, House Parents, and others. As the basis for this proforma, budget line-items for the years 2024-2027 (Table 1 above) are derived from key sections of the licensing standard. The key sections and related cost inputs include:

  • Licensing Actions and Processes
  • Governance and Administration Responsibilities
  • Financial and Operational Procedures
  • Personnel Policies and Deployment
  • Admission and Discharge Procedures
  • Program Policies and Health Services
  • Residential Code Requirements (Design, Construction, and Maintenance)

For good measure, this proforma is also the product of an 8-month feasibility review by the PHIGS' co-founders and their advisory committee from January 2024 to August 2024 (see About Us). Additionally, since late 2023, PHIGS has benefitted from consultation and training via Planting Oaks Network in developing our approach to wrap-around services and family-based care via our 9-Point Model (Chart 1 below). Finally, Chart 2, below, gives a good concluding snapshot for how the forecasted Phase One operating costs are to be distributed by Year 3.

CHART 1: 9-Point Guardianship Model

CHART 2: Year 3 Operating Summary


To discuss a range of transformational funding objectives or for further information about PHIGS, please reach out to me by email at jliner@phigsociety.org

Jay Liner
Co-founder / Steering Committee Chair

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