A list of some things that your should know about teaching and learning the base 10 number system:
Decomposable and/or Groupable materials have a lot of advantages for introducing the base 10 number system.
Craft sticks, grouped into 10s using rubber bands are a groupable, decomposable, student grouped material:
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Beans, grouped into 10 in a cup are a groupable, decomposable, student grouped material
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Proportional Pregrouped materials are somewhat more abstract than decomposable proportional materials

Non-Proportional materials are more abstract than proportional materials

Activities for learning about base 10 with materials

Standards