Dance Studio input evidence register
45 financial inputs with their assumptions, calculation bases and cited sources.
Read the supported claim, observation period, geography and units together. A source access date records when it was consulted. A model assumption identifies a selected amount or target; a calculated result follows from those inputs and does not establish observed demand or a quoted opening budget.
Case updated October 7, 2026. These notes accompany the complete case methodology and source register.
Dataset use notice: no Creative Commons license or DOI is asserted. Referenced material remains subject to its publisher’s terms.
These notes explain the opening budget, annual forecast and calculator assumptions. Linked sources provide the support described in each note; they do not necessarily confirm the selected amounts. Check scenario assumptions against local quotes and operating records.
- Model assumption
Applies to: Total opening budget · Lower opening budget · Upper opening budget
Authored opening uses total $230,000 from eight line items. The $180,000 low scope assumes a fitted site and keeps $90,000 operating cash; the $340,000 high scope increases site work, equipment, setup, contingency and reserve. Exact line-by-line range reconciliations are retained privately. These are scope cases, not supplier quotes, national percentiles or a probability range.
- Model assumption
Applies to: Site alterations and professional dance-floor assembly
Selected $68,000 comprises $26,000 for the approximately 1,200-sq.-ft. installed dance-floor assembly and $42,000 for other compatible-site alterations. Stagestep's professional surface plus prefabricated subfloor materials span approximately $12.50–$24 per sq. ft. before landed and installed extras; the chosen floor uses $20,400 materials plus $5,600 landed installation allowance. Neither vendor nor DOJ quotes this site; confirm specification, bids and applicable access findings.
- Model assumption
Applies to: Mirrors, barres and audio equipment · Design, permits, legal and insurance setup · Lease deposit and pre-opening occupancy · Reception, storage, booking, website and security setup · Pre-opening payroll, training and launch marketing · Construction and opening contingency
Selected one-time uses: $16,000 mirrors/barres/audio; $10,000 design, permits, legal and insurance setup; $12,000 deposit and pre-opening occupancy; $12,000 reception/storage/systems/security; $10,000 pre-opening payroll/training/launch activity; and $12,000 construction/opening contingency. No actual lease, professional fee or installed quote is implied. Ongoing equivalents are budgeted separately after opening.
- Model assumption
Applies to: Operating cash reserve
Selected operating reserve $90,000. The annualized ramp produces an approximately $41,280 maximum operating deficit; a separate conservative $34,000 allowance covers two no-receipt months at $17,000 average monthly fixed cost. Their additive $75,280 envelope is an authored protection illustration, not a dated minimum-cash forecast; actual payroll timing, advance cash, refunds, taxes and financing require replacement.
- Model assumption
Applies to: Revenue (Years 1–5)
Authored lesson revenue equals realized tuition per lesson × annualized daily paid lesson places × 6 days × 4.33 weeks × 12 months, with the physical 36-week schedule reconciled separately. Year one sums shares 0.45 through 1.00 over twelve annualized months; years two and three hold $23 and 34 places. Years four/five choose $23.50/$24 and 35/36 places, with no extra room, classes or ancillary receipts. Whole annual amounts are rounded once from unrounded totals. Observed operator tuition supports mechanics, not actual mix, growth or enrollment.
- Model assumption
Applies to: Payment fees and lesson-linked supplies (Years 1–5) · Contribution margin
Selected variable allowance is 6% of unrounded recognized tuition, leaving a 94% contribution margin before fixed payroll and overhead. It combines processing and lesson-linked consumables; it is not Stripe's quoted rate. Scheduled instruction is fixed for this timetable and is not charged here again. Each annual variable expense is rounded once.
- Model assumption
Applies to: Owner, instructors, reception, burden and cover (Years 1–3)
Selected annual paid roster: $50,000 owner wages for a 40-hour working week; 16 hired classes × 36 weeks × $60 per class = $34,560, with each paid class covering one teaching hour plus half an hour preparation/turnover; reception 16 hours × 40 paid weeks × $20 = $12,800. Gross $97,360 plus authored 18% employer costs $17,524.80 and $5,115.20 substitute/training/rounding cover totals $120,000. Owner teaches the other eight weekly classes. Rates and workload require local hiring and employer-cost checks; no national teacher wage is claimed.
- Model assumption
Applies to: Owner, instructors, reception, burden and cover (Years 4–5)
Authored payroll escalates the complete $120,000 roster by 4% in year four to $124,800 and by 4% again to $129,792 in year five. The physical teaching schedule is unchanged. Future wage inflation, recruitment, benefits and independent management are not forecast facts.
- Model assumption
Applies to: Rent, utilities, cleaning and operating overhead (Years 1–3)
Selected $7,000 monthly overhead: rent/CAM $4,000; utilities $500; cleaning $350; insurance $300; software $250; marketing $700; music permissions $125; maintenance $325; accounting/professional $300; and office/other $150. Annual total $84,000. All are unquoted assumptions. BMI supports checking applicable repertoire permissions, not the selected fee or complete rights coverage.
- Model assumption
Applies to: Rent, utilities, cleaning and operating overhead (Years 4–5)
Authored overhead rises 3% from $84,000 to $86,520 in year four, then 3% to unrounded $89,115.60, displayed $89,116 in year five. This preserves the same site and cost categories; it is not a prediction of local rent or utility changes.
- Model assumption
Applies to: Realized tuition per paid scheduled lesson place (base scenario) · Realized tuition per paid scheduled lesson place (lower sensitivity) · Realized tuition per paid scheduled lesson place (upper sensitivity)
Selected realized tuition is $23 per paid scheduled lesson place, tested from $18 to $27, after discounts and refunds and before variable processing. At 36 taught lessons, base annual tuition for one weekly class registration is $828, collected in ten selected $82.80 installments. Original $80/$87 single-class seasonal installment offers support the choice as context, while multi-class/family concessions can lower yield. Different locations, class lengths and calendars prevent a national average claim.
- Model assumption
Applies to: Annualized paid lesson places per equivalent open day (base scenario) · Annualized paid lesson places per equivalent open day (lower sensitivity) · Annualized paid lesson places per equivalent open day (upper sensitivity) · Trading days per week (base scenario) · Trading days per week (lower sensitivity) · Trading days per week (upper sensitivity)
Selected annualized daily paid lesson places are 34, tested 22–40 over a 5–6 equivalent-day schedule, base six. Base 34 × 6 × 4.33 × 12 = 10,599.84 annual scheduled lesson places; divided by 36 taught weeks = 294.44 weekly class registrations, or 12.268 per class across 24 weekly classes. High 40 at six days implies 14.433 per class, within sixteen selected learner places. Counts are normalized planning averages, not fractional people or actual year-round teaching days. The room limit needs measured layout and local findings. Changing the day control alone does not fund a different paid timetable.
- Model assumption
Applies to: Monthly fixed operating costs
Annualized fixed cost $17,000 equals $120,000 paid annual roster / 12 plus $84,000 overhead / 12. It includes working-owner labor, scheduled hired teaching, reception, employer costs and ordinary cover. Actual taught-period payroll and tuition receipt months differ; the dated cash plan retains those dates.
- Model assumption
Applies to: Opening sales as a share of mature volume · Monthly increase toward mature volume · Forecast horizon (months)
Authored annualized enrollment ramp begins at 45% of mature lesson volume and adds five percentage points monthly to full volume in month twelve, with a 24-month display horizon. No measured acquisition or retention series supports this path. Break-even month is the first nonnegative annualized operating period, not proof of a calendar-month cash surplus or recovery of previous losses.