STEM Summer Camp Break-Even Analysis: $456K Monthly Revenue

Fixed costs $36.5K/mo Core monthly base

Contribution margin 80% After variable costs

Break-even revenue $45.6K/mo Revenue to cover base

Break-even timing Month 1 Launch month

Break-even calculator

Use this calculator to test monthly revenue, variable expenses, and fixed monthly costs against break-even.

Lean Base Full

Monthly revenue Revenue sets the pool that covers direct costs and overhead. $ Low sales High sales Variable expenses These are direct costs that rise with enrollment and sales. $ Low costs High costs

Money available to cover fixed costs $1,116,010 $1,328,583 revenue - $212,573 variable expenses

Margin ratio

84%

Covers fixed costs

Yes

Fixed monthly costs This is the monthly cost base profit must cover. $ Low overhead High overhead

Break-even chart Revenue Total costs

Which STEM summer camp expenses are fixed, and which move with enrollment?

Cost classification

Break-even is only reliable if fixed payroll, rent, and safety costs are separated from revenue-linked materials, software, and marketing. Misclassifying one large line can make Month 1 break-even look safer than it is.

Expense	Cost	Break-Even Treatment	Common Mistake
Facility Rental and Utilities	Fixed	Use the $6,500 monthly amount as baseline overhead before camper revenue.	Treating venue spend as optional after deposits are paid.
Insurance and Liability Coverage	Fixed	Carry the $800 monthly amount from Month 1 through Month 60.	Ignoring coverage needs before registration opens.
Program Director payroll	Fixed	Model the $85,000 annual salary as core leadership at 1.0 FTE each year.	Tying core leadership pay directly to camper count.
Lead STEM Instructor payroll	Semi-fixed	Add staffing in steps: 2.0 FTE in the first year, rising to 3.0 FTE in the second year.	Hiring ahead of confirmed cohorts.
Assistant Instructor payroll	Semi-fixed	Scale by staffing blocks, starting at 3.0 FTE in the first year.	Assuming staff can flex daily without notice.
Project Consumables and Kits	Variable	Apply 6.0% of revenue in the first year, then lower the rate as volume improves.	Underpricing materials-heavy robotics work.
Curriculum Licensing and Software	Variable	Use 3.0% of revenue in the first year for seat-linked curriculum and software use.	Missing per-seat software limits.
Digital Marketing and Lead Acquisition	Variable	Apply 8.0% of revenue in the first year as paid registration volume scales.	Spending before tracking paid registrations.

How does break-even shift from a lean launch to base roster and full capacity for this STEM summer camp?

Scenario table

Break-even is safest in the base and full cases because fixed costs stay flat at about $36.5k a month while revenue rises with occupancy. The core model still shows Month 1 break-even, so treat this as planning math, not a guarantee.

Planning figures only; actual enrollment mix, pricing, and staffing can move the result.

Scenario	Monthly Revenue	Variable Costs	Fixed Costs	CM Ratio	Operating Profit	Break-Even Signal
Lean launch	$48.2k	$9.6k	$36.5k	80%	$12.1k	Thin cushion; a small enrollment dip can erase profit.
Base roster	$117.6k	$23.5k	$36.5k	80%	$57.5k	Fixed costs are covered with room to absorb softer weeks.
Full capacity	$179.5k	$35.9k	$36.5k	80%	$107.1k	Strong cushion; break-even risk is low at full enrollment.

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

Stress test

Year 1 has room above break-even, but the cushion depends on full enrollment and tight cost control. The main pressure points are a 20% revenue drop, a 20% fixed-cost jump, or a 5-point rise in variable expenses.

Stress Case	Changed Assumption	Break-Even Revenue	Revenue Gap	Risk Signal
Current plan	Year 1 revenue is $3,736,000 with 20% variable expenses and $438,000 of annual payroll and fixed overhead.	$547,500	$3.19M cushion	Healthy cushion, if enrollment holds.
Revenue shortfall	Revenue falls 20% to $2,988,800 while costs stay unchanged.	$547,500	$2.44M cushion	Still clear of break-even, but sales softness cuts room fast.
Fixed-cost pressure	Annual payroll and fixed overhead rise 20% to $525,600.	$657,000	$3.08M cushion	Lease, staffing, and admin creep are the main watchouts.
Margin pressure	Variable expenses rise 5 points from 20% to 25% of revenue.	$584,000	$3.15M cushion	Higher lead or program costs cut EBITDA, but the plan still clears break-even.
Combined pressure	Revenue falls 20%, variable expenses rise to 25%, and fixed costs rise 20%.	$700,800	$2.29M cushion	This is the real stress case; the business still works, but the cushion is thinner.

What should you verify before you sign the lease and buy the STEM camp setup?

Founder checklist

Don’t lock the lease or spend on the $152K setup until paid deposits show parents will buy at the $1,400 to $1,600 monthly tuition range. Keep the $906K minimum cash need visible, because staffing, capacity, and marketing only work if demand shows up early.

1Paid deposits$1.4K-$1.6K

Collect paid deposits at the Robotics Workshop, Coding Academy, and Digital Design Lab price points before you commit to the lease or the full setup.

2Base overhead$9.5K/mo

Hold fixed non-pay overhead to the planned $9.5K a month for rent, utilities, insurance, CRM, supplies, compliance, legal, and accounting.

3Staff coverage6.5 FTE

Confirm you can cover 1 Program Director, 2 Lead STEM Instructors, and 3 Assistant Instructors in Year 1 without gaps on camp days.

4Variable load80% CM

Keep Year 1 consumables, licensing, digital marketing, and payment fees at the planned 20% of revenue so contribution margin stays at 80% before wages and rent.

5Spot fill120 / 65%

Check that 120 Year 1 spots can sell at 65% occupancy, which equals 78 filled spots, or the launch plan will miss its revenue target.

6Cash cushion$906K

Keep the $906K minimum cash need in view from Month 1, because capex, hiring, and slow enrollment can drain cash before the camp stabilizes.