Test whether the room-by-room enrollment mix and realized weekly tuition can support the compliant paid roster, premises and opening cash. This Tennessee profile connects official wage and population benchmarks to a defined operating scenario.
Licensed 60-place neighborhood child care center with infant, toddler and preschool rooms
State benchmarks: May / July 2025 · Page prepared September 8, 2026
We examined the available wage records for this licensed 60-place neighborhood child care center with infant, toddler and preschool rooms, checked the Census population observations and calculated the staffing implications using the stated wage benchmarks. The results below show what that completed analysis establishes.
The same roster costs $40,195 at the selected Tennessee wage benchmarks versus $46,638 at national medians, including the stated employer-cost allowance. This isolates wage differences; it does not compare local rent or customer spending.
Inspect the roles and source rows →The reference operating month exceeds EBIT break-even by 9.4 average enrolled children per paid week. That is the sales margin available before the modeled operating profit disappears.
See the calculation and cash results →| Component | What the evidence establishes | Status |
|---|---|---|
| Wage records and state population | Selected May 2025 occupational records and July 2024/2025 Census estimates, with exact fields and source rows. | Source records checked |
| Paid payroll and break-even | Calculated from observed wage benchmarks and the explicitly modeled roster, employer allowance, price and costs. | Derived result |
| Opening budget and commercial costs | Published fit-out, equipment, occupancy and other allowances define this comparison scenario. State-specific commercial quotes have not yet replaced them. | Reference assumptions |
| Revenue | $81,142 per mature month follows 52 average enrolled children per paid week at the stated price. It is not observed sales or a researched state revenue average. | Modeled sales assumptions |
Each test changes one input from the published reference. These are sensitivity tests, not local market forecasts or probability ranges.
| Test | Monthly EBIT | Basis |
|---|---|---|
| Published reference | $13,539 | The stated inputs on this page |
| 20% fewer sales units | -$1,391 | 41.6 average enrolled children per paid week; other inputs unchanged |
| 25% higher occupancy cost | $11,539 | $10,000 per month; other inputs unchanged |
| 10% higher wage rates | $9,519 | Same paid roster; employer allowance unchanged |
The completed research covers the source observations and analysis described here. The funding and revenue scenarios still contain commercial assumptions; they are not a completed local feasibility study. Read the evidence and its limits.
Published research and calculations support business planning and education. They are not personalized financial, investment, tax or legal advice, and they do not guarantee costs, revenue, profit or financing. Estimates depend on the stated format, location, source periods and assumptions. Check the requirements and commitments that apply to your circumstances.
The methodology was approved on September 6, 2026. The completed work on this page covers wage and population analysis. The opening costs, operating costs and revenue below remain a reference scenario while local commercial evidence is collected.
| Evidence family | Current status | Required work |
|---|---|---|
| Opening costs | Local evidence incomplete | premises scope, fitout, equipment, installation freight tax, deposits, preopening training, opening inventory, contingency |
| Operating costs | Local evidence incomplete | occupancy, utilities, insurance, materials, payment fees, marketing, software administration, maintenance |
| Paid labor and employer costs | Wage benchmark available; employer costs unresolved | paid roster, wages, wage floor overtime, employer taxes, benefits leave, workers compensation, owner role |
| Revenue and collections | Local evidence incomplete | realized price mix, demand volume, capacity, industry cross check, launch ramp, seasonality, collections |
| Permissions and fees | Local evidence incomplete | activity address jurisdiction, initial fees, recurring fees |
A national equipment price may be reused where its configuration, delivery and taxes apply. Missing rent, selling-price or demand evidence cannot be filled with a shared state default. Until that evidence exists, no researched state funding or revenue total is claimed.
The Census estimate for Tennessee is 7,315,076 people. It grew by 63,785 between July 2024 and July 2025 (+0.88%). This statewide movement cannot identify a viable catchment, room-level enrollment mix or realized tuition.
Using the same paid roster, Tennessee occupational wages produce $40,195 of monthly loaded payroll. That is −13.81% relative to the identical roster priced with national occupation medians ($46,638). Only wage benchmarks change in this comparison; it does not measure a state’s overall business attractiveness.
BLS wage source · Census population source · Exact fields and workbook rows
Licensed 60-place neighborhood child care center with infant, toddler and preschool rooms. A leased center-based program with age-group rooms, paid classroom coverage and a separately budgeted owner-director role.
The authored room plan contains eight infant places, 12 toddler places and two 20-place preschool rooms: 60 planned places in total. The mature scenario uses 52 average enrolled children and derives its weighted realized weekly tuition from visible age-group inputs. These are planning assumptions, not an approved license capacity or a demand forecast. Actual room approval, staff-to-child ratios, group-size limits and usable capacity must be established for the jurisdiction and premises.
| Room | Planned places | Reference enrollment | Realized weekly tuition |
|---|---|---|---|
| Infant room | 8 | 7 | $500.00 |
| Toddler room | 12 | 10 | $385.00 |
| Preschool room A | 20 | 17 | $325.00 |
| Preschool room B | 20 | 18 | $325.00 |
| Total / weighted average | 60 | 52 | $360.10 |
| Input | Reference assumption |
|---|---|
| average enrolled children per paid week | 52 |
| Net selling price per enrolled child-week | $360.10 |
| Paid weeks per month | 4.3 |
| Variable cost share | 8% |
| Occupancy / month | $8,000 |
| Other fixed costs / month | $9,000 |
| Employer cost allowance | 18% above base wages |
5% food and classroom consumables plus 3% payment fees and other costs that move with enrolled child-weeks; discounts and scholarships must be reflected in realized tuition rather than hidden in enrollment. Utilities $1,800; insurance $1,800; cleaning, waste and laundry $1,000; enrollment marketing $1,000; software and communications $700; continuing training, checks and compliance $900; professional and administrative costs $1,800 per month. Maintenance investment is modeled separately at $1,500 per month.
| Role / SOC | Paid hours / month | Wage benchmark / hour | P25–P75 / hour | Base wages / month |
|---|---|---|---|---|
| Owner-director and administration11-9031 · Education and Childcare Administrators, Preschool and Daycare · State observation | 173.3 | $23.65 | $22.07–$28.98 | $4,099 |
| Preschool-room teaching coverage25-2011 · Preschool Teachers, Except Special Education · State observation | 693.3 | $16.48 | $14.08–$25.70 | $11,426 |
| Infant, toddler, relief and closing coverage39-9011 · Childcare Workers · State observation | 1,300 | $14.26 | $12.94–$16.92 | $18,538 |
Base wages total $34,063 per month. An authored 18% allowance for employer costs adds $6,131, giving $40,195 of loaded payroll. The allowance is a planning shortcut; it is not a Tennessee payroll tax calculation or benefits quote.
Education and Childcare Administrators, Preschool and Daycare; Preschool Teachers, Except Special Education; and Childcare Workers are broad occupational benchmarks. They do not establish qualifications, minimum pay, ratios or a compliant roster. The classroom hours represent aggregate coverage across opening hours, breaks and relief; the director is not counted as automatic classroom coverage. Every operating role is paid, including management or supervision. If the owner performs a modeled role, their compensation occupies that role once; no additional owner draw is included in operating profit.
The middle 50% wage interval describes the occupation’s observed wage distribution. It is not a confidence interval for this business’s total payroll. Allocate the aggregate hours across an actual roster and check wage rules, overtime, leave and employer obligations for the chosen location.
| Use of funds | Cash paid |
|---|---|
| Premises fit-out, sinks, restrooms and fencing | $120,000 |
| Classroom furniture, storage and curriculum materials | $55,000 |
| Outdoor play and safety equipment | $35,000 |
| Kitchen, laundry, security and information systems | $25,000 |
| Professional, licensing and setup allowance | $15,000 |
| Opening food, classroom and sanitation supplies | $8,000 |
| Refundable deposit (two months of occupancy) | $16,000 |
| Paid pre-opening training | $5,936 |
| Total payments before opening | $279,936 |
The equipment and premises allowances are the same in all 50 states for this operating format. They are a comparison baseline and must be replaced with local scopes and quotes. Training uses 320 aggregate paid hours at the modeled team’s weighted loaded rate. The refundable deposit is cash tied up, not an operating expense.
The cash schedule tests 60 months, with sales ramping through 40%, 55%, 70%, 82%, 90%, 96%, 100% of the volume assumption. Full payroll and fixed costs begin in month one. The reserve covers the deepest cumulative operating deficit plus the stated buffer. A buffer is retained cash, not spending and not part of project payback twice.
The reference assumes private-pay tuition is collected within the service week. A center accepting subsidies, employer contracts or delayed family payments needs a separate receivables and reimbursement schedule. Opening food and classroom supplies are funded upfront; replenishment is represented in variable expenses. Asset purchases are depreciated over 60 months for this scenario. No sale or deposit recovery is assumed at the end.
At the assumed 52 average enrolled children per paid week, the reference scenario produces $13,539 of mature monthly EBIT, a 16.7% operating margin. It requires 42.6 average enrolled children per paid week for EBIT break-even. This result depends on unverified selling price, demand and premises inputs.
| Measure | Monthly amount |
|---|---|
| Revenue | $81,142 |
| Variable operating costs | $6,491 |
| Loaded payroll, including management | $40,195 |
| Occupancy assumption | $8,000 |
| Other fixed operating costs | $9,000 |
| EBITDA | $17,456 |
| Depreciation | $3,917 |
| Operating profit (EBIT) | $13,539 |
| Maintenance capital expenditure | $1,500 |
| Mature project cash flow | $15,956 |
EBIT break-even revenue is $66,425 per month: $61,111 of fixed costs plus depreciation divided by a 92% contribution margin. At $360.10 per enrolled child-week, that means 42.6 average enrolled children per paid week and 70.9% of the stated capacity.
| Measure | Months 1–12 | Mature month |
|---|---|---|
| Revenue | $838,193 | $81,142 |
| Operating profit (EBIT) | $37,801 | $13,539 |
| Project cash flow | $66,801 | $15,956 |
Project payback occurs in month 26 in this reference schedule. It measures recovery of actual pre-opening payments from cumulative project cash, with no financing or owner distributions. It does not measure cash paid back to an owner.
Infant, toddler and preschool rooms can have different ratios, group limits, tuition and demand. A vacancy cannot always be moved to another age band.
Opening hours, breaks, transitions, staff absences and director duties can require more paid coverage than a capacity divided by one ratio.
Change the assumptions to see how this format responds. The sections above remain the published reference, so you can compare your scenario with the original. The full setup and data can be downloaded below.
Reference scenario. JavaScript enables editing and exports.
225.3 enrolled child-weeks per month × $360.10 = $81,142 revenue. Loaded payroll: $40,195 per month. Break-even uses 70.9% of capacity.
Download published inputs, sources and calculations (JSON). The download preserves the published scenario and its source references.
Bring the intended license type, ages served, enrollment agreements, operating hours, meal and sleep scope, proposed room plan, indoor and outdoor areas, staff qualifications, background-check plan, training, controlled access and emergency procedures. Ask the responsible child-care agency and local planning, building, fire, health or sanitation authorities which reviews apply to the actual address.
| Workstream | Official starting points | What to ask |
|---|---|---|
| Business and activity | Which entity, name or activity registrations apply, and which local or specialist office also has responsibility? | |
| Tax | Which registrations and treatment apply to the actual goods or services, location and staffing arrangements? | |
| Employers | Which employer accounts, reporting steps and labor obligations apply to the planned paid roster? |
Take the activity, address, proposed equipment and staffing plan to the relevant office. Record applicability, supporting documents, fees, dependencies and renewal terms from the actual official response.
Agency routes were listed on the IRS Tennessee directory when retrieved September 5, 2026. Links identify starting offices; they do not verify a permit, tax treatment, fee or opening time for this business. Open the full Tennessee opening checklist →
Confirm the center license type, director and staff qualifications, background checks, training, ratio and group-size rules with the responsible agency. Reconcile those rules with a measured room plan before signing.
Obtain written scopes for zoning, occupancy, fire and life safety, sanitation, food service, outdoor play, security, accessibility and any required alterations. Make the lease and fit-out commitments conditional on the unresolved approvals.
Build opening, closing, break, absence and substitute coverage by room. Collect age-specific tuition and enrollment evidence, then fund the ramp and any reimbursement delay without assuming the director can fill every staffing gap.
Approved room use, sanitation, outdoor space, egress, occupancy and local approvals can reduce usable capacity or expand the fit-out long after a headline rent appears affordable.
A fully researched city case for this business in Tennessee has not been prepared. The next content improvement is an address-specific evidence pack covering quotes, demand, staffing, collection terms and responsible authorities.
State: Tennessee, FIPS 47. Cross-industry, ownership 1235. H_MEDIAN supplies an available hourly benchmark; H_PCT25 and H_PCT75 describe the occupational distribution. 11-9031 (Education and Childcare Administrators, Preschool and Daycare), state workbook row 30008; 25-2011 (Preschool Teachers, Except Special Education), state workbook row 30217; 39-9011 (Childcare Workers), state workbook row 30437. Retrieved September 5, 2026.
The national comparison uses the same paid roster and these national H_MEDIAN observations: 11-9031, national workbook row 44; 25-2011, national workbook row 401; 39-9011, national workbook row 783. Any national value substituted for a suppressed state value is identified separately. National observations do not become state observations.
SUMLEV 040; STATE 47; POPESTIMATE2025 and POPESTIMATE2024. July 1 estimates; change and percentage change are calculated within the same vintage. Population is context, not a customer forecast.
OEWS covers employee jobs across industries. It is a statistical benchmark, not a hiring quote or legal wage floor. Employer benefits and overtime premiums are outside the wage measure; tips can be included.
An official route to the state government and major agencies. This directory does not confirm the fees, permits or approval times for a particular address or business.
All selling prices, demand, paid hours, employer allowance, premises, startup allowances, cost shares, ramp and cash buffer are authored planning inputs. No commercial quote or researched state total is implied.
A business format and a state record are joined by stable IDs. The shared calculation computes the outputs, and the template publishes static HTML with the source fields and original inputs. A change to evidence or a format triggers recalculation and review before republication.
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