Marina Management Break-Even Analysis: Month 25 Revenue Coverage

Fixed costs $69.0K/mo Base expense load

Contribution margin 100% No variable costs

Break-even revenue $69.0K/mo Revenue threshold

Break-even timing Month 25 Cumulative breakeven

Break-even calculator

Use this calculator to test how monthly revenue, variable expenses, and fixed costs line up with marina break-even.

Lean Base Full

Monthly revenue Revenue sets how much margin is left after direct costs. $ Lower sales Higher sales Variable expenses Direct costs that rise with slip rentals and boat services. $ Lower direct cost Higher direct cost

Money available to cover fixed costs $110,500 $170,000 revenue - $59,500 variable expenses

Margin ratio

65%

Covers fixed costs

Yes

Fixed monthly costs Monthly overhead the contribution margin must cover. $ Lower overhead Higher overhead

Break-even chart Revenue Total costs

Which marina expenses are fixed, and which move with occupancy or service volume?

Cost classification

Your break-even is only as good as the cost labels. Listed variable expenses are empty, so base contribution margin is 100%; occupancy-linked items need separate sensitivity checks.

Expense	Cost	Break-Even Treatment	Common Mistake
Property Insurance	Fixed	Include the full $12,000/month in fixed overhead from Month 1 through Month 60.	Treating insurance as occupancy-driven when it stays due even with empty slips.
Property Taxes	Fixed	Include the full $22,000/month in fixed overhead when testing Month 25 break-even.	Leaving taxes below EBITDA and overstating operating break-even.
Utilities and Water	Semi-variable	Start with the $8,500/month base, then stress-test higher usage as occupancy, washdowns, and shore power rise.	Calling the whole bill fixed and missing weather or occupancy spikes.
Maintenance and Repairs	Semi-variable	Model the $15,000/month base, plus added repair load as docks age and traffic increases.	Spreading repairs evenly and ignoring storm season or higher vessel turnover.
Dockmaster	Semi-fixed	Step staffing from 1.0 FTE in the first year to 3.0 FTE by Year 5 as operations expand.	Assuming labor rises smoothly with revenue instead of in headcount jumps.
Marine Service Technician	Semi-fixed	Add this role from Month 3 and scale from 1.0 FTE in the first year to 4.0 FTE by Year 5.	Modeling technician pay as variable, even though payroll is committed once hired.
Rented dock commitments	Semi-fixed	Add rental commitments when rented facilities start, including $12,000, $10,000, $8,000, and $9,500 monthly obligations.	Missing rent step-ups when new dock areas enter the operating base.
Unlisted boat service parts, fuel, pump-out supplies, and transaction fees	Variable	Exclude from base break-even until tracked; provided variable expenses are empty, so contribution margin is treated as 100%.	Adding a generic percentage without actual usage, job, or sales data.

How does break-even shift from a lean marina to the base case and the full build?

Scenario table

Lean coverage sits below the cost floor, the base case hits the Month 25 break-even line, and the full build adds a wide cushion. With no listed variable costs, fee capacity and staffing load drive the shift.

These are planning cases built from the provided ramp and cost assumptions, so they show direction and scale, not a guarantee.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean off-season, North Pier only	$65,000	$0	$99,250	100%	-$34,250	Revenue stays under the overhead floor, so this case runs at a loss.
Base Month 25, five-site ramp	$270,000	$0	$270,000	100%	$0	This is the Month 25 break-even line for North Pier through Cove Slips.
Full portfolio, all 10 sites	$620,000	$0	$172,583	100%	$447,417	All listed assets create a strong cushion above fixed costs.

What pressures the marina break-even plan the most?

Stress test

Break-even is fragile until the later slips come online. The big pressure points are $69,000 of monthly overhead, a $30,250 Year 1 payroll floor, and the $39,500 rented-dock block; that mix keeps cash tight before Year 3 turns positive.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	No change.	$99,250/month	$0 gap	Breakeven lands in Month 25, but Year 1 and Year 2 EBITDA stay negative.
Revenue shortfall	Slip and service revenue runs 10% below plan until Month 25.	$99,250/month	$9,925 gap	The miss hits hardest before Dry Stack and Yacht Club mature.
Fixed-cost pressure	Add the $39,500 monthly rented-dock block.	$138,750/month	$39,500 gap	This pushes the model farther from breakeven and tightens cash.
Margin pressure	Utilities, maintenance, insurance, and security rise 10%.	$106,150/month	$6,900 gap	Small cost creep hurts because EBITDA is still negative in Years 1 and 2.
Combined pressure	Revenue runs 10% below plan and the rented-dock block is added.	$148,675/month	$49,425 gap	This stacks the biggest drags and points toward the Month 35 cash trough.

Before you sign the marina asset stack, what has to be true for break-even?

Founder checklist

Do not commit to the marina asset stack until the lease mix, build budget, staffing ramp, and cash reserve still work at the model’s Month 25 break-even. Year 1 and Year 2 earnings before interest, taxes, depreciation, and amortization (EBITDA) are -$1.241M and -$1.109M, so this is cash-heavy.

1Lease stack$39.5K/mo

Verify South Dock, West Wharf, Point Slips, and Inlet Dock are the only rented commitments you sign now, because they add $39.5K a month before revenue catches up.

2Build budget$3.05M

Confirm drawdowns stay inside the budgets for North Pier, East Basin, Dry Stack, and Yacht Club, or the construction spend will push break-even past Month 25.

3Staff rampMonth 1-6

Fund the Month 1 team first, then add the Marine Service Technician in Month 3 and the Security Supervisor in Month 6, so payroll grows with work, not ahead of it.

4Maintenance coverMonth 1

Lock maintenance vendors before service revenue ramps, because $15K a month of repairs sit on the books from day one and downtime hurts dock occupancy.

5Insurance load$12.0K/mo

Keep Property Insurance active from Month 1, since it is a fixed $12K monthly cost and any gap leaves the marina exposed while EBITDA is still negative.

6Cash cushion$15.1M trough

Hold enough cash to survive the Month 35 low point and the $2.35M combined EBITDA loss in Years 1 and 2, and do not buy equipment before dock access and build timing are clear.