At the assumed 80 billable student-month equivalents, each completing eight one-hour sessions at $36 realized net tuition, the Washington wage scenario earns $23,040 and produces -$392 mature monthly EBIT and $41 cash after capital maintenance. The continuous EBIT threshold is approximately 81.48 equivalents per month. At whole-equivalent resolution, 82 produces nonnegative EBIT and fits the disclosed resource plan; 81 does not cover EBIT. A 10% reduction in net tuition changes mature cash to -$2,078. Student sessions, compatible group fill, demand, rent and work rates are assumptions. The observed tutor wage is $21.81 per hour in May 2025; it is an occupation anchor, not a local hiring quote.
Leased neighborhood small-group academic tutoring center for school-age students, with paid tutors, family coordination and management
State benchmarks: May / July 2025 · Page prepared October 8, 2026
At the assumed 80 billable student-month equivalents, eight completed one-hour student sessions each and $36 net per session, earned tuition stays $23,040/month. Direct May 2025 state occupation medians calculate $14,255.54 loaded monthly payroll, -$392.07 mature EBIT after depreciation and $41.26 cash after capital maintenance. U.S. Bureau of Labor Statistics: May 2025 Occupational Employment and Wage Statistics tables. The paid roster costs $1,338.51 more than the national-wage reference with identical hours and 18% employer additions. The rent, price, enrollment and opening amounts are common assumptions; these are conditional wage results, not observed state startup costs.
The approximate cash-after-maintenance threshold is 79.84 student-month equivalents; the approximate depreciation-inclusive EBIT threshold is 81.48. At whole-equivalent increments, the stated EBIT condition needs 82. The whole-equivalent EBIT condition fits the disclosed paid-resource assumptions; verify a dated schedule before treating it as available capacity. The conditional all-ramp maximum is 82 equivalents under the entered room, tutor, coordination and management clocks.
| Paid role | SOC | Assumed person-hours/month | Observed hourly median |
|---|---|---|---|
| Paid tutor instruction, preparation, enrollment and recovery coverage | 25-3041 | 330 | $21.81 |
| Paid family coordination, scheduling and collection coverage | 43-4051 | 86.67 | $24.20 |
| Paid owner-management replacement-cost coverage | 11-1021 | 43.33 | $64.30 |
U.S. Bureau of Labor Statistics: May 2025 Occupational Employment and Wage Statistics tables. All three occupations use direct state observations; no state tutor value is replaced with a national proxy. Customer-service and general-management occupations are broad duty proxies, not specialized education-employee quotes. The 18% employer addition is separate from wages and must be checked against the actual roster, payroll taxes, benefits, leave, overtime and insurer terms.
The 640 completed student sessions require 214 whole earned one-hour group blocks at a target fill of three. Add 10% unearned teaching hours and 0.25 paid preparation hours per scheduled teaching hour, plus activity-linked recovery, new/replacement enrollment work and fixed paid work. At the mature default, tutor workload is 318 hours; the ramp’s largest tutor load is 320.944 hours. At 82 target equivalents the ramp needs 328.1776 tutor hours; the next whole equivalent needs 332.4944, above the 330-hour paid tutor pool. Group fill, churn, learning needs, supervision and recovery rates are assumptions, not a safety ratio or demand evidence.
The assumed three rooms supply 264 bookable room-hours monthly, with coordinator and management pools checked separately. A total-hour test cannot guarantee compatible groups, simultaneous tutors, pickup coverage or a dated peak calendar. Extra assessment, safeguarding response, absences, failed group matches and longer recovery can require more paid coverage or reduce sessions.
Keep student sessions, group instructional hours, monthly access contracts and collected cash in separate records. Advance tuition, credits, unused sessions and deposits are obligations until earned under the contract. No provider’s posted price supplies the 80-equivalent enrollment base or the $36 realized net yield. Compare the named offers and their actual units.
The 2022 Economic Census reports 254 employer establishments and $126,907,000.00 nominal revenue in Washington for NAICS 611691, Exam Preparation and Tutoring. This combines academic tutoring, standardized/professional exam preparation and different center sizes and delivery formats. It is historical industry context, not current students, one-center demand or achievable revenue. U.S. Census Bureau: 2022 NAICS 611691 Exam Preparation and Tutoring · U.S. Census Bureau: 2022 Economic Census educational services: NAICS 611691.
Test earned sessions and cash · Plan rooms, paid work and safeguarding · Research standard and source scope
Planning information only. This scenario is not a local quote, demand forecast, legal determination or guarantee.
The BLS May 2025 state occupation workbook reports a $21.81 hourly median for Tutors in Washington, compared with the $20.84 national anchor. The direct state median applies to a broad occupation across employers; it does not establish an offer for these subjects, qualifications or shifts. Obtain an actual recruiting and employer-cost quote for the accepted scope.
The same paid roster costs $14,256 at the three Washington occupation anchors, compared with $12,917 nationally. The $1,339 difference isolates wage substitution plus the assumed employer share; it does not compare rents, group fill, achieved tuition or demand.
| Evidence class | What this establishes |
|---|---|
| Observed occupation records | May 2025 Tutors, Customer Service Representatives and General and Operations Managers medians retain their exact state and occupation scope. State population is context rather than tutoring demand. Inspect the exact fields in Sources. |
| Derived operating and cash results | $23,040 earned tuition comes from 640 assumed completed student sessions. -$392 EBIT and $41 cash after maintenance follow the complete paid roster and disclosed costs. |
| Authored commercial and workload inputs | Net tuition, completed sessions, equivalents, target group fill, whole group blocks, unearned teaching, prep, churn, onboarding/recovery, paid hours, employer load, rooms, premises, opening allowances, ramp and cash buffer remain assumptions. Named offers and rules do not validate this address or its earning. |
| Test | Mature monthly EBIT | Defined change |
|---|---|---|
| Reference | -$392 | 80 equivalents, eight completed sessions each, $36 realized net tuition |
| 20% fewer completed student sessions | -$4,631 | 64 equivalents × 8 = 512 sessions; complete paid roster and all other inputs held fixed |
| 25% higher premises allowance | -$1,392 | $5,000 monthly premises; sessions, tuition and paid hours held fixed |
| 10% higher wage anchors | -$1,818 | Same role hours and separate assumed 18% employer addition |
The upward-rounded whole-equivalent EBIT condition fits the disclosed resource clocks across the ramp. A dated learner, tutor and room timetable and completed paid tuition are still needed.
Use the national tutoring plan for the shared service definitions and one full session-and-cash calculator for the same formulas. Named-locality observations, where supplied, establish only their own activity and terms.
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.
This completed planning profile combines checked state wage and population sources with a transparent financial scenario. Use its opening-cost, operating-cost and revenue figures as planning inputs, then replace location-sensitive assumptions when evaluating a specific address or service area.
| Evidence family | Published basis | What to confirm locally |
|---|---|---|
| Opening costs | Published planning inputs — replace with local quotes | premises scope, fitout, equipment, installation freight tax, deposits, preopening training, opening inventory, contingency |
| Operating costs | Published planning inputs — replace with local quotes | occupancy, utilities, insurance, materials, payment fees, marketing, software administration, maintenance |
| Paid labor and employer costs | State wage benchmark used — confirm employer costs | paid roster, wages, wage floor overtime, employer taxes, benefits leave, workers compensation, owner role |
| Revenue and collections | Published planning inputs — validate price and demand locally | realized price mix, demand volume, capacity, industry cross check, launch ramp, seasonality, collections |
| Permissions and fees | Confirm for the selected address | activity address jurisdiction, initial fees, recurring fees |
National equipment prices can support the plan where configuration, delivery and taxes match the intended purchase. Confirm rent, selling prices, demand and permissions for the actual location instead of applying a generic state adjustment.
The Census estimate for Washington is 8,001,020 people. It grew by 73,062 between July 2024 and July 2025 (+0.92%). This statewide movement cannot identify a viable frontage or the trading pattern of a neighborhood.
Using the same paid roster, Washington occupational wages produce $14,256 of monthly loaded payroll. That is +10.36% relative to the identical roster priced with national occupation medians ($12,917). 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
Leased neighborhood small-group academic tutoring center for school-age students, with paid tutors, family coordination and management. A neighborhood academic tutoring center earns tuition from completed student sessions while paying for group instruction, preparation, enrollment work, family coordination and a leased learning space.
The teaching scenario has three usable instructional rooms, 22 teaching days and four bookable hours per room per day, providing 264 room-hours per month. Reception, waiting, circulation and private records space are outside sale capacity. Eight completed one-hour sessions per billable student-month equivalent and a target fill of three students require 214 whole earned group blocks at the 80-equivalent default. An additional 10% of earned group hours remains scheduled without earned tuition; those hours still consume rooms, tutor time and preparation. Tutor work also includes 12 fixed hours, preparation at 0.25 hour per scheduled teaching hour, expected recovery on 5% of earned blocks at 0.5 hour per exception, and one hour per new or replacement student equivalent. Mature tutor work is 318 of 330 paid person-hours. Growth plus replacements raises it to 320.944 in month 7. The full-ramp conditional ceiling is 82 whole equivalents: month-7 tutor work is 328.1776 hours; the next equivalent needs 332.4944 hours and fails. Room, family coordination and management clocks are also checked for every month. Student-month equivalents and expected missed-block/recovery hours are modeling units; actual pupils, whole sessions, age/skill groups, peak room assignments, staff competence and a dated timetable can impose a lower limit. Three is an authored target fill, not a legal or educational-quality ratio.
| Unit | Authored default | What it controls |
|---|---|---|
| Billable student-month equivalents | 80 × eight completed sessions per equivalent | A modeled service volume, separate from actual distinct learners |
| Completed student sessions | 80 × 8 = 640 one-hour student sessions | Earned tuition: 640 × $36.00 = $23,040 |
| Whole earned instructional group blocks | ceil(640 ÷ 3 target students) = 214 one-hour blocks | One tutor and room per block; actual group compatibility and attendance still need a timetable |
| Scheduled but unearned teaching | 10% × 214 earned group hours = 21.4 expected hours | Consumes room time, paid instruction and preparation without adding tuition |
The $36 realized session rate, eight completed sessions, target fill of three and expected unearned hours are assumptions. Advertised monthly or group offers retain their own duration, calendar, age/subject, group, enrollment-fee and cancellation terms. They do not establish this center’s achieved net tuition or attendance. Whole actual sessions, missed blocks and peak tutor/room assignments must fit a dated timetable.
| Input | Reference assumption |
|---|---|
| billable student-month equivalents per month | 80 |
| Realized net tuition per student-month equivalent (eight completed sessions) | $288.00 |
| One earned-tuition month | One earned-tuition month |
| Variable cost share | 8% |
| All-in premises allowance / month | $4,000 |
| Other fixed costs / month | $2,500 |
| Employer cost allowance | 18% above base wages |
The assumed 8% of earned tuition consists of 5% instructional materials and use-driven supplies plus 3% payment costs. Realized tuition already reflects concessions, refunds and expected collection losses; those are not deducted again. Tutors and all preparation, enrollment and recovery hours remain in paid payroll rather than another labor percentage. The $2,500 monthly standing allowance comprises $450 utilities, $400 insurance, $650 recurring marketing, $350 scheduling/records/communications, $300 cleaning and standing supplies, and $350 professional/administrative support. The $4,000 premises allowance and $400 capital-maintenance cash are separate. Obtain matched address, insurance, software/privacy, curriculum and installed-scope quotes; prevent overlap between standing supplies and the use-driven materials share.
| Role / SOC | Paid hours / month | Wage benchmark / hour | P25–P75 / hour | Base wages / month |
|---|---|---|---|---|
| Paid tutor instruction, preparation, enrollment and recovery coverage25-3041 · Tutors · State observation | 330 | $21.81 | $18.18–$22.91 | $7,197 |
| Paid family coordination, scheduling and collection coverage43-4051 · Customer Service Representatives · State observation | 86.7 | $24.20 | $21.53–$29.49 | $2,097 |
| Paid owner-management replacement-cost coverage11-1021 · General and Operations Managers · State observation | 43.3 | $64.30 | $48.57–$90.52 | $2,786 |
Base wages total $12,081 per month. An authored 18% allowance for employer costs adds $2,175, giving $14,256 of loaded payroll. The allowance is a planning shortcut; it is not a state-specific payroll tax calculation or benefits quote for Washington.
May 2025 BLS Tutors, Customer Service Representatives and General and Operations Managers medians anchor the stated paid duties. The tutor pool pays 330 monthly person-hours; family coordination pays 20 weekly hours × 52/12 = 86.6667 monthly hours; management pays ten weekly hours × 52/12 = 43.3333 monthly hours. Coordination and management do not add simultaneous teaching capacity. The management occupation is a broad replacement-cost proxy, not proof of a tutoring director hiring rate or qualification. The 18% employer addition and the work rates are assumptions. Paid pools must become lawful individual shifts with preparation, training, breaks and applicable overtime; occupation medians are neither hiring quotes nor legal wage floors. 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 |
|---|---|
| Leasehold classroom, acoustic and accessible circulation allowance | $30,000 |
| Classroom furniture, whiteboards and storage allowance | $12,000 |
| Computers, network and presentation equipment allowance | $8,000 |
| Opening instructional materials allowance | $4,000 |
| Entity, insurance and professional setup allowance | $5,000 |
| Scheduling, payment, records and website setup allowance | $4,000 |
| Launch marketing allowance | $8,000 |
| Opening contingency allowance | $9,000 |
| Refundable premises deposit (two months of occupancy) | $8,000 |
| Paid pre-opening training | $2,014 |
| Total payments before opening | $90,014 |
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 65 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.
Recognize tuition only for instruction earned under the customer terms and accounting policy. An assessment booking, inquiry, retained enrollment, advance tuition payment, unused session package or refundable deposit is not another completed student session. Keep future instruction, rescheduling, credits, withdrawals, refunds, card settlement, receivables and tax collected in separate dated records. The default assumes same-period collection and no customer-advance funding. Month-end cash can miss a larger daily payroll or premises gap; debt, income taxes and owner distributions need their own schedules. Asset purchases are depreciated over 60 months for this scenario. No sale or deposit recovery is assumed at the end.
At the assumed 80 billable student-month equivalents per month, the reference scenario loses $392 per mature month after paid labor and depreciation. The break-even threshold is 81.5 billable student-month equivalents per month. More starting cash alone does not solve that operating gap.
| Measure | Monthly amount |
|---|---|
| Revenue | $23,040 |
| Variable operating costs | $1,843 |
| Loaded payroll, including management | $14,256 |
| Occupancy assumption | $4,000 |
| Other fixed operating costs | $2,500 |
| EBITDA | $441 |
| Depreciation | $833 |
| Operating profit (EBIT) | -$392 |
| Maintenance capital expenditure | $400 |
| Mature project cash flow | $41 |
EBIT break-even revenue is $23,466 per month: $21,589 of fixed costs plus depreciation divided by a 92% contribution margin. At $288.00 per billable student-month equivalent, that means 81.5 billable student-month equivalents per month and 99.4% of the stated capacity.
| Measure | Months 1–12 | Mature month |
|---|---|---|
| Revenue | $238,003 | $23,040 |
| Operating profit (EBIT) | -$40,104 | -$392 |
| Project cash flow | -$34,904 | $41 |
Project payback is not reached within the 60-month 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.
Retained students, package sales and bookings do not establish completed paid instruction. Attendance, group compatibility, school calendars, withdrawals, concessions, credits and collection losses can reduce realized tuition without reducing the standing roster.
Room-hours are not interchangeable when subjects, grade levels, tutor skills and parent availability differ. Whole earned blocks, unearned teaching, preparation, enrollment and recovery consume the same roster. A financially sufficient volume may exceed a peak slot or paid tutor clock.
Use one input set for earned student sessions, whole instructional group blocks, room time, every paid role, enrollment work and the complete cash schedule.
A student-month equivalent is the entered number of completed sessions. It is a financial volume unit, not a count of actual children. The default is 80 equivalents × eight completed one-hour sessions = 640 student sessions; three target students per earned block require 214 whole instructional blocks. Expected unearned teaching blocks still use room time, tutor instruction and preparation.
Rooms and teaching days remain whole counts. Legitimate tuition, rates, average service equivalents and paid hours accept their exact precision. Actual pupils, age/skill groups, tutor assignments, parent handovers, breaks and missed whole blocks need a dated timetable. Advance tuition and unused sessions are separate obligations. Reset example restores the exact reference inputs.
Reference result · the session and paid-work assumptions apply.
Student-month equivalents describe a modeled service volume, not a count of actual children. Earned tuition uses completed student sessions, while room and tutor clocks use whole earned group blocks plus expected unearned teaching, paid preparation, enrollment work and recovery. The entered average plan fits the disclosed assumed clocks in every planning month. The 40/55/70/82/90/96/100% ramp changes completed earning and enrollment onboarding together; standing payroll stays funded. Every real pupil, tutor, group, room, cancellation and session needs a dated timetable. Skill/age grouping, breaks, pickup, staff competence and actual peaks can reduce capacity. The 3-student target fill and workload rates are assumptions, not a legal ratio, educational-outcome claim or paid-demand observation. Advance tuition, deposits, unused sessions, credits and taxes collected remain separate obligations. Earn only the instruction delivered under the contract; do not count advance cash twice. The schedule excludes financing, income taxes, distributions and customer-advance funding; month-end cash does not replace a dated daily cash forecast.
| Month | Billable student-month equivalents | Completed student sessions | Whole earned group blocks | Room hours including unearned blocks | New/replacement student equivalents | Tutor workload hours | Coordinator workload hours | Manager workload hours | Earned tuition | EBITDA | Depreciation | EBIT | Capital maintenance cash | Earned tuition receivable | Receivable increase | Operating cash | Cumulative operating cash | Funded closing cash | Resource plan fits (1=yes;0=no) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 32 | 256 | 86 | 94.6 | 32 | 164.4 | 63.26 | 33.82 | $9,216 | -$12,277 | $833 | -$13,110 | $400 | $0 | $0 | -$12,677 | -$12,677 | $63,985 | 1 |
| 2 | 44 | 352 | 118 | 129.8 | 14.56 | 191.76 | 57.41 | 31.65 | $12,672 | -$9,097 | $833 | -$9,931 | $400 | $0 | $0 | -$9,497 | -$22,174 | $54,488 | 1 |
| 3 | 56 | 448 | 150 | 165 | 15.52 | 237.52 | 65.35 | 34.07 | $16,128 | -$5,918 | $833 | -$6,751 | $400 | $0 | $0 | -$6,318 | -$28,492 | $48,170 | 1 |
| 4 | 65.6 | 524.8 | 175 | 192.5 | 14.08 | 271.08 | 70.05 | 35.46 | $18,893 | -$3,374 | $833 | -$4,207 | $400 | $0 | $0 | -$3,774 | -$32,266 | $44,396 | 1 |
| 5 | 72 | 576 | 192 | 211.2 | 11.65 | 292.45 | 72.08 | 36.02 | $20,736 | -$1,678 | $833 | -$2,512 | $400 | $0 | $0 | -$2,078 | -$34,344 | $42,318 | 1 |
| 6 | 76.8 | 614.4 | 205 | 225.5 | 10.56 | 309.56 | 74.15 | 36.62 | $22,118 | -$407 | $833 | -$1,240 | $400 | $0 | $0 | -$807 | -$35,151 | $41,511 | 1 |
| 7 | 80 | 640 | 214 | 235.4 | 9.34 | 320.94 | 75.17 | 36.9 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$35,110 | $41,552 | 1 |
| 8 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$35,069 | $41,594 | 1 |
| 9 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$35,027 | $41,635 | 1 |
| 10 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,986 | $41,676 | 1 |
| 11 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,945 | $41,717 | 1 |
| 12 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,904 | $41,759 | 1 |
| 13 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,862 | $41,800 | 1 |
| 14 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,821 | $41,841 | 1 |
| 15 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,780 | $41,882 | 1 |
| 16 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,739 | $41,924 | 1 |
| 17 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,697 | $41,965 | 1 |
| 18 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,656 | $42,006 | 1 |
| 19 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,615 | $42,047 | 1 |
| 20 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,573 | $42,089 | 1 |
| 21 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,532 | $42,130 | 1 |
| 22 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,491 | $42,171 | 1 |
| 23 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,450 | $42,212 | 1 |
| 24 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,408 | $42,254 | 1 |
| 25 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,367 | $42,295 | 1 |
| 26 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,326 | $42,336 | 1 |
| 27 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,285 | $42,378 | 1 |
| 28 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,243 | $42,419 | 1 |
| 29 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,202 | $42,460 | 1 |
| 30 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,161 | $42,501 | 1 |
| 31 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,120 | $42,543 | 1 |
| 32 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,078 | $42,584 | 1 |
| 33 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$34,037 | $42,625 | 1 |
| 34 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,996 | $42,666 | 1 |
| 35 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,955 | $42,708 | 1 |
| 36 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,913 | $42,749 | 1 |
| 37 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,872 | $42,790 | 1 |
| 38 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,831 | $42,831 | 1 |
| 39 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,790 | $42,873 | 1 |
| 40 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,748 | $42,914 | 1 |
| 41 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,707 | $42,955 | 1 |
| 42 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,666 | $42,996 | 1 |
| 43 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,625 | $43,038 | 1 |
| 44 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,583 | $43,079 | 1 |
| 45 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,542 | $43,120 | 1 |
| 46 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,501 | $43,161 | 1 |
| 47 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,459 | $43,203 | 1 |
| 48 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,418 | $43,244 | 1 |
| 49 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,377 | $43,285 | 1 |
| 50 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,336 | $43,326 | 1 |
| 51 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,294 | $43,368 | 1 |
| 52 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,253 | $43,409 | 1 |
| 53 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,212 | $43,450 | 1 |
| 54 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,171 | $43,492 | 1 |
| 55 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,129 | $43,533 | 1 |
| 56 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,088 | $43,574 | 1 |
| 57 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,047 | $43,615 | 1 |
| 58 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$33,006 | $43,657 | 1 |
| 59 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$32,964 | $43,698 | 1 |
| 60 | 80 | 640 | 214 | 235.4 | 6.4 | 318 | 72.96 | 36.16 | $23,040 | $441 | $833 | -$392 | $400 | $0 | $0 | $41 | -$32,923 | $43,739 | 1 |
Bring the exact entity/address, academic subjects/grades, learner age and accepted needs, session length, maximum simultaneous people, custody and pickup responsibilities, room and waiting layout, access/egress/occupancy, tutor/staff duties and competence, safeguarding and escalation records, privacy/data practices, customer terms, deposits/refunds, individual shifts, insurance and landlord permission to the responsible planning/building/fire, education or childcare where applicable, labor, tax and employer offices and qualified advisers. Requirements follow the actual activity and jurisdiction; a broad industry code, provider price or state directory does not approve the center.
| 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 Washington 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 Washington opening checklist →
Take the subject/grade scope, session and pickup plan, maximum simultaneous learners, rooms, waiting/circulation, access, egress, records and staffing to the landlord, insurer and responsible planning/building/fire and activity authorities. Verify any childcare-exemption boundary for the actual operation.
Match learners by instructional need, assign competent paid tutors and suitable rooms, record every delivered student session, and reserve preparation, coordination, enrollment, lawful breaks and recovery. The average target fill does not guarantee every cohort reaches three.
Obtain full-scope premises and installed quotes, test realized tuition from completed paid instruction, and link dated opening payments, payroll, collections, unused sessions and refunds to one unrestricted-cash forecast.
Cash received for future sessions is an obligation until the applicable instruction is earned. Redemption, makeups, cancellations, withdrawals and refunds can consume later rooms and staff while the current bank balance looks healthy.
For a selected address or service area, collect an evidence pack covering premises and equipment quotes, paid demand, staffing, collection terms and the responsible authorities. The state wage and population evidence on this page does not supply those location-specific inputs.
State: Washington, FIPS 53. Cross-industry, ownership 1235. H_MEDIAN supplies an available hourly benchmark; H_PCT25 and H_PCT75 describe the occupational distribution. 25-3041 (Tutors), state workbook row 33912; 43-4051 (Customer Service Representatives), state workbook row 34162; 11-1021 (General and Operations Managers), state workbook row 33661. Retrieved September 5, 2026 for coordination/management; preserved tutor workbook extraction and current-release check October 8, 2026.
The national comparison uses the same paid roster and these national H_MEDIAN observations: 25-3041, national workbook row 424; 43-4051, national workbook row 872; 11-1021, national workbook row 8. Any national value substituted for a suppressed state value is identified separately. National observations do not become state observations.
SUMLEV 040; STATE 53; 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.
The stated operating format and paid roster define the scenario. Wage and population observations keep their geography and period. Replace commercial assumptions only with evidence that matches the scope, then reconcile the same inputs across earnings, cash and the delivery schedule.
Plan your next evidence check →