Tuition and break-even planning

Know what the program must earn before setting the rate.

Test different enrollment, tuition, schedule, expense, and income-goal numbers. Nothing is uploaded or submitted.

Working estimate

Change one assumption at a time.

Use your approved capacity and your own records or local research. Rates and expenses vary widely.

Licensed or approved child capacity childrenAverage enrolled and paying children childrenAverage weekly tuition per child$Weeks open during the year weeksExpected tuition collection rate%Annual fixed business costs$Weekly variable cost per enrolled child$Desired annual owner income before tax$

Estimated annual amount before owner taxes$45,750

Tuition collected minus the fixed and variable costs entered above.

Estimated tuition collected: $71,250
Estimated business costs: $25,500
Variable child costs: $13,500
Planned occupancy: 75%
Children needed to cover fixed costs: 1.2
Children needed to cover costs + income goal: 5.4
Weekly rate estimated for the income goal: $230

This is a planning estimate—not a recommended market rate, income guarantee, tax calculation, or statement of legal capacity. Account for unpaid closures, discounts, bad debt, taxes, benefits, substitutes, and reserves.

Check demand

Compare local schedules, ages served, openings, and what families actually need.

Price the full year

Decide how holidays, vacations, closures, deposits, and late payments affect collected income.

Review professionally

Take the estimate to a qualified tax or business professional before making a major decision.