Background: Early Childhood Education Institutions (ECEIs) require a model for the cultivation of religious values from an early age. Religion encompasses fundamental values that strongly instil belief in the existence of God and promote harmonious relationships among individuals. This study examines the role of ECEIs in fostering religious values in early childhood. Aim: This study aims to explore the cultivation of religious values in early childhood, which includes philosophy and models of the cultivation of religious values. Setting: This research was conducted in Palu, Central Sulawesi, Indonesia. Methods: Researchers chose five early childhood educational institutions with 30 participants, teachers, and managers of early childhood educational institutions. The analytical approach used is the "Discovering Cultural Themes" model. Results: The spirit of 'Ing Ngarso Sung Tulodo, Ing Madya Mangun Karso, and Tut Wuri Handayani' serves as the philosophy guiding teachers to act as role models, inspire enthusiasm, and recognise the potential of young children. This philosophy is broken down into four main themes: 'I Love the Earth', 'I Love Indonesia', 'Playing and Cooperating/We Are All Brothers', and 'My Imagination and Creativity'. The cultivation model includes introduction, habituation, and exemplary actions by parents and teachers. Conclusion: Philosophical values are cultivated through recognition, habituation, and example. The acculturation model starts from the identification of religious and cultural values followed by institutionalisation and encouragement by teachers and parents. Contribution: The role of early childhood educational institutions in the acculturation of religious values is a vital characteristic of schools managed by the government and foundations in Indonesia.