GOwin
Don't worry about the properties of the physical structure itself. You can actually, separately, but that's totally optional.

Regardless of the materials used, day care centers are tagged as amenity=childcare

You might find the Philippine Mapping Convention wiki page useful for reference: https://osm.org/wiki/Philippines/Mapping_conventions

Tagging conventions are documented, because we don't expect anyone to memorize all the existing tags, or how to use them.