The purpose of this handbook is to provide a basic outline of all the necessary procedures in opening a new preschool program. It is specifically designed to implement a combination 3-day / four-year-old program and a 2-day / three-year-old program. It covers the areas of philosophy, curriculum, business ownership, regulations, budgeting, insurance, advertising, staff, and parents. It provides sample forms and checklists to aid program implementation. Parts of the handbook are specific to Montgomery County, IN as I intend to establish a private program in this area.