A day care center operated by American Child Centers, Inc. of Nashville, Tennessee, a private nonfranchise corporation, is described. Program emphasis is placed on the emotional, social and physical development of the child, as opposed to custodial care, or services to parents or the community. Careful cost-accounting methods are used to make the center profitable without sacrifice of quality. Admissions are on an open basis, but because of the location and high cost of the center's services, 92% of the families served are white, and 80% of the fathers have college degrees. The program uses an experimental approach involving much creative play, multi-age grouping, and team teaching. Academic advisors monitor the program. Parental interest is encouraged, but parents do not make policy. Staff organization and duties are described; a functional breakdown is given of how income is used; and financial and staffing problems faced by the centers are discussed. An appendix contains illustrative materials. (NH)