How many enrolled child-weeks does a daycare center need to break even?
Startup Costs | Blank working worksheet | September 8, 2026
https://startup-costs.com/guides/daycare-enrollment-break-even/

Result to produce: An age-group enrollment and tuition schedule, a monthly break-even threshold and a room-level vacancy decision.

Business and format:
Address or service area:
Prepared by:
Date:

BEFORE YOU START
Bring the proposed room plan, applicable capacity limits, average paid enrollment by age group, billed weekly tuition, discounts, credits, refunds, collection losses, paid weeks, variable costs, the complete paid roster, occupancy, standing overhead and depreciation or maintenance boundary.

CALCULATION INPUTS
Licensed infant places (count):
Average enrolled infants (count):
Billed weekly tuition per infant (USD):
Licensed toddler places (count):
Average enrolled toddlers (count):
Billed weekly tuition per toddler (USD):
Licensed preschool places (count):
Average enrolled preschool children (count):
Billed weekly tuition per preschool child (USD):
Share of billed tuition realized after discounts, credits and collection losses (%):
Paid weeks per average month (weeks):
Variable operating cost share (%):
Monthly payroll, occupancy, other fixed costs and depreciation (USD):

Use the guide calculator for formulas and results. Enter your own values and retain the evidence for each assumption.

DECISION RECORD
1. Room and age group
Room name, applicable age definition, saleable places and source
Finding or value:
Evidence, scope and date:
Status (Unverified / Assumed / Supported / Needs review):
Next action, person and date:

2. Paid child-week definition
Enrollment agreement, paid absence, closures and excluded charges
Finding or value:
Evidence, scope and date:
Status (Unverified / Assumed / Supported / Needs review):
Next action, person and date:

3. Realized tuition
Billed rate, discounts, credits, refunds, uncollectible amounts, payer and period
Finding or value:
Evidence, scope and date:
Status (Unverified / Assumed / Supported / Needs review):
Next action, person and date:

4. Variable cost by child-week
Food, classroom consumables, payment fees and other costs counted once
Finding or value:
Evidence, scope and date:
Status (Unverified / Assumed / Supported / Needs review):
Next action, person and date:

5. Fixed monthly boundary
Paid classroom and director work, occupancy, standing overhead, depreciation or maintenance
Finding or value:
Evidence, scope and date:
Status (Unverified / Assumed / Supported / Needs review):
Next action, person and date:

6. Break-even and vacancy decision
Threshold by current mix, room constraints, downside result and next action
Finding or value:
Evidence, scope and date:
Status (Unverified / Assumed / Supported / Needs review):
Next action, person and date:

DECISION RULES
If: Break-even exceeds total or room-level saleable capacity
Action: Change the room plan, tuition contribution or committed cost structure and repeat the applicable licensing review.

If: The result depends on full tuition realization
Action: Collect agreement, discount, credit, refund and payment evidence before relying on the threshold.

If: One vacancy forces an uncovered room or removes the surplus
Action: Revise relief coverage, opening hours, enrollment sequence or cash reserve before committing the premises.

YOUR DECISION
Next commitment:
Conditions still to resolve:
Decision and reason:
Next review date:

Sources and background:
ChildCare.gov: child care centers: https://www.childcare.gov/consumer-education/what-are-my-child-care-options/child-care-centers
U.S. Department of Labor: National Database of Childcare Prices: https://www.dol.gov/agencies/wb/topics/featured-childcare
U.S. Census Bureau: 2023 County Business Patterns: https://www2.census.gov/programs-surveys/cbp/datasets/2023/cbp23st.zip

This is a blank personal planning worksheet. Its completion is not an approval, a market estimate or a completed state research record.
The examples and calculator defaults on the guide are authored illustrations. Keep your own evidence and limitations with any result.
Financial information supports planning and education and is not personalized financial, investment, tax or legal advice. Results do not guarantee costs, revenue, profit or financing.