Summer Camp Break-Even Analysis: 35 Campers and $46k Revenue

Fixed costs $12.7K/mo Base overhead

Contribution margin 71% After variable costs

Break-even revenue $17.9K/mo Needed sales

Break-even timing Month 1 First payback month

Break-even calculator

See how monthly revenue, variable expenses, and fixed costs shape break-even for a summer camp.

Lean Base Full

Monthly revenue Revenue is the cash the camp brings in each month and sets the pool that covers fixed costs. $ Low sales Busy camp Variable expenses Use direct costs that rise with enrollment, like marketing and field trips. $ Light spend High spend

Money available to cover fixed costs $93,483 $101,063 revenue - $7,580 variable expenses

Margin ratio

92%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly cost base the camp must cover before profit starts. $ Lean base Heavy base

Break-even chart Revenue Total costs

Which expenses are fixed, and which move as camp enrollment grows?

Cost classification

Because the model shows break-even in Month 1, small classification errors matter. Treat stable overhead as fixed, revenue-linked items as variable, and ratio-driven staff as semi-fixed.

Expense	Cost	Break-Even Treatment	Common Mistake
Facility Rent	Fixed	Include $8,000/month in monthly overhead.	Spreading rent only across enrolled campers.
Utilities	Fixed	Include $1,500/month before enrollment revenue.	Ignoring use during low-enrollment months.
Insurance & Licensing	Fixed	Include $1,000/month before launch activity.	Treating required coverage as optional.
Program Supplies	Variable	Scale at 7.0% of first-year revenue.	Ordering for full capacity too early.
Marketing & Enrollment	Variable	Tie spend to signups at 6.0% of first-year revenue.	Keeping spend flat without tracking leads.
Field Trip Costs	Variable	Scale with activity volume at 3.0% of first-year revenue.	Pricing trips below their direct spend.
Counselor Payroll	Semi-fixed	Step up from 4.0 first-year FTEs as ratios require.	Hiring ahead of confirmed enrollment.
Lead Counselor Payroll	Semi-fixed	Add capacity in steps, including 2.0 FTEs in Year 3.	Missing ratio-driven staffing jumps.

How does break-even change from a lean camp to a full camp?

Scenario table

As occupancy rises, revenue grows faster than fixed staff and facility costs, so break-even gets safer. The tradeoff is added labor and program spend, so the cushion only widens if enrollment stays on plan.

Planning cases only; enrollment, staffing, and add-on care can move the numbers.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean Year 1 plan	$48.1k	$9.1k	$37.5k	81%	$1.5k	Tight cushion; a small enrollment dip can erase profit.
Base Year 2 plan	$73.4k	$12.9k	$44.0k	82.4%	$16.5k	Healthy absorption; fixed costs are covered with room left.
Full Year 3 plan	$104.6k	$16.7k	$56.0k	84%	$31.8k	Strong cushion; fuller capacity still covers the added staffing.

What breaks the break-even plan for this summer camp?

Stress test

Year 1 is only slightly above break-even, so a small hit to enrollment or pricing flips profit into loss fast. Occupancy below about 53% is the key warning line, and higher rent, wages, or program costs can erase the cushion.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$462,963	$18,037 cushion	Only a thin cushion remains.
Revenue shortfall	Revenue drops 10% from the Year 1 plan.	$462,963	$30,063 gap	Enrollment softness quickly turns profit into loss.
Fixed-cost increase	Fixed costs rise 10% from the Year 1 plan.	$509,259	$28,259 gap	Rent, insurance, or staffing overhead can wipe out the cushion.
Margin pressure	Variable expenses rise from 19% to 24%.	$493,421	$12,421 gap	Small cost creep cuts too deep into the margin.
Combined pressure	Revenue drops 10%, variable expenses rise to 24%, and fixed costs rise 10%.	$542,763	$109,863 gap	The model moves about $83k into the red.

What must you verify before signing the lease and hiring for this summer camp?

Founder checklist

Do not commit until you’ve shown paid demand at the 35-camper break-even line, held occupancy near 55%, and covered the Month 2 cash dip. If those three hold, the camp can support the rent, payroll, and launch spend.

1Paid demand35 campers

Pre-sell enough seats and extended-care spots to clear the 35-camper break-even line at 55% occupancy, or the lease and payroll will outrun cash.

2Fixed load$37.5K/mo

Confirm rent, utilities, insurance, software, security, cleaning, office supplies, and base wages stay near $37.5K a month, because that is the cash floor the camp must cover before any growth spend.

3Margin test81% CM

Hold pricing at $1,200, $1,350, and $1,500 a month and check that Year 1 variable costs stay near 19%, which leaves about 81% contribution before fixed overhead.

4Seat ramp65 seats

Keep the Year 1 seat map at 30, 25, and 10 spots and only add more staff when occupancy stays at 55% or better, because that is the model's break-even line.

5Cash cushion$876K cash

Hold at least $876K of cash through Month 2, when the model shows the lowest balance, or the opening capex and payroll ramp can force a bad cut.

6Launch stack$138K capex

Approve the $138K startup build, with safety gear, insurance, licensing, and launch materials in place before opening, and skip the $35K van unless trips or transport truly justify it.