Tutoring Center input evidence register

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

  Authored 166,000 USD opening use-of-funds total equals the eight selected inputs. It is not an observed national startup cost. Setup/deposits/contingency total 86,000 USD; a separate 80,000 USD is cash held for operation rather than a second expense.

  U.S. Small Business Administration
• Model assumption

  Applies to: Lower opening budget · Upper opening budget

  Authored alternative same-center opening scopes: fitted/reused scope items 15,000/10,000/4,000/8,000/6,000/6,000/6,000/80,000 USD total 135,000; more extensive building/access scope 80,000/25,000/8,000/15,000/12,000/12,000/18,000/90,000 USD total 260,000. The operating reserve is retained rather than removed to make the low scope look inexpensive. No installed bids or landlord contributions are verified.

  U.S. Small Business Administration · U.S. Department of Justice · Lakeshore Learning
• Model assumption

  Applies to: Fit-out and accessibility allowance

  Selected 30,000 USD for fit-out and access alterations within a conventional three-room leased center. DOJ establishes obligations, not the cost or site approval. Scope includes minor partitions, finish, electrical and access allowances; local bids and classification can require a different budget.

  U.S. Department of Justice · U.S. Small Business Administration
• Model assumption

  Applies to: Furniture and technology

  Selected 15,000 USD furniture/technology allowance: three appropriately sized teaching tables and chairs, waiting/manager furniture, boards/storage, computers/network/printer and setup. The supplier table-family range is one component with chairs separate and younger-grade limits; it does not price the complete basket or older-pupil fit.

  Lakeshore Learning · U.S. Small Business Administration
• Model assumption

  Applies to: Curriculum, security and setup

  Selected 5,000 USD initial curriculum, assessment resources, secure records/entry and systems setup. Stanford supports instructional/safety functions rather than these prices. Recurring systems costs are separately budgeted; no same-period subscription is charged twice.

  National Student Support Accelerator, Stanford University · U.S. Small Business Administration
• Model assumption

  Applies to: Premises deposits

  Selected 10,000 USD refundable premises/utility deposits held at opening; no annual rent expense is added here. Actual lease/security/utility terms are unquoted. Broad asking-rent data do not verify deposit multiples.

  CBRE Research · U.S. Small Business Administration
• Model assumption

  Applies to: Legal, permits and initial insurance

  Selected 8,000 USD initial legal, use/permission advice, screening arrangements and pre-opening insurance. This does not establish an exemption or permit fee. Recurring insurance is a separate operating period; local requirements and quotes replace this allowance.

  ChildCare.gov, U.S. Department of Health and Human Services · U.S. Department of Justice · U.S. Small Business Administration
• Model assumption

  Applies to: Pre-opening training and launch

  Selected 8,000 USD pre-opening paid training and launch activity before the operating ramp begins. It does not fund tutors a second time after opening. Sources support the activities, not this bill or an achieved paid enrollment response.

  National Student Support Accelerator, Stanford University · U.S. Bureau of Labor Statistics · U.S. Small Business Administration
• Model assumption

  Applies to: Construction contingency

  Selected 10,000 USD construction/opening contingency for unquoted physical-scope variation. It is not operating loss or a second payroll reserve; replace it with bid-specific risk estimates.

  U.S. Department of Justice · U.S. Small Business Administration
• Model assumption

  Applies to: Operating cash reserve

  Selected 80,000 USD operating cash reserve checked against the shared monthly ramp. Setup is already paid. Prompt collections are assumed; debt, taxes, replacement capital, processor holds and changes in undelivered-service obligations are excluded. The slower enrollment stress exceeds this reserve.

  U.S. Small Business Administration
• Model assumption

  Applies to: Revenue (Year 1)

  Authored Year 1 revenue: twelve monthly mature revenues of 70 enrolled places times 360 USD, multiplied by shares 0.40, 0.45, 0.50, 0.55, 0.60, 0.65, 0.70, 0.75, 0.80, 0.85, 0.90 and 0.95. Shares sum to 8.10. The shared learner-hour bridge yields the same revenue. This is an average enrollment ramp without measured acquisition, churn or summer pattern.

  Sankofa Education Services · Mathnasium of South Barrington · National Student Support Accelerator, Stanford University · National Student Support Accelerator, Stanford University · U.S. Bureau of Labor Statistics
• Model assumption

  Applies to: Payment fees and learner materials (Year 1)

  Authored variable expense is 5% of unrounded earned tuition, rounded half up once to whole USD. It combines payment and learner-linked materials. Stripe confirms only the quoted domestic-card processing component, not the complete share or a chosen billing service. Paid tutors are not deducted a second time per learner.

  Stripe · National Student Support Accelerator, Stanford University
• Model assumption

  Applies to: Tutors, paid owner and cover (Year 1)

  Authored annual payroll base: three tutors times 25 paid hours/week times 25 USD/hour times 52 weeks = 97,500 USD wages; add 60,000 USD paid owner-manager compensation. Apply a selected 20% complete employer-cost allowance to the 157,500 USD base, then add 240 substitute contact hours at assumed all-in 30 USD/hour. This is 196,200 USD in years one to three; years four/five multiply by 1.03 and 1.03 squared and round half up to whole USD. Contact/preparation hours are paid even with empty groups. BLS median and IRS statutory components do not prove local wages, entity treatment, full burden or available cover.

  U.S. Bureau of Labor Statistics · Internal Revenue Service · National Student Support Accelerator, Stanford University
• Model assumption

  Applies to: Premises and center overhead (Year 1)

  Authored annual overhead base: 1,500 sq. ft. times selected 25 USD/sq. ft./year = 37,500 USD base rent; property charges 4,500; utilities 5,400; insurance 3,000; systems 2,400; marketing 6,000; cleaning 2,400; maintenance 1,200; professional services 2,400; miscellaneous 1,200. Total 66,000 USD in years one to three; years four/five multiply by 1.03 and 1.03 squared then round half up. The CBRE report is broad asking-rent context, not a signed suitable lease, CAM bill or vendor quote.

  CBRE Research · U.S. Small Business Administration
• Model assumption

  Applies to: Revenue (Year 2)

  Authored Year 2 revenue: 70 enrolled student places times 360 USD/month times twelve active months. Each student receives two learner-hours per week; the timetable has capacity for 90 compatible places. Neither the roster nor continuous renewal is observed.

  Sankofa Education Services · Mathnasium of South Barrington · National Student Support Accelerator, Stanford University · National Student Support Accelerator, Stanford University · U.S. Bureau of Labor Statistics
• Model assumption

  Applies to: Payment fees and learner materials (Year 2)

  Authored variable expense is 5% of unrounded earned tuition, rounded half up once to whole USD. It combines payment and learner-linked materials. Stripe confirms only the quoted domestic-card processing component, not the complete share or a chosen billing service. Paid tutors are not deducted a second time per learner.

  Stripe · National Student Support Accelerator, Stanford University
• Model assumption

  Applies to: Tutors, paid owner and cover (Year 2)

  Authored annual payroll base: three tutors times 25 paid hours/week times 25 USD/hour times 52 weeks = 97,500 USD wages; add 60,000 USD paid owner-manager compensation. Apply a selected 20% complete employer-cost allowance to the 157,500 USD base, then add 240 substitute contact hours at assumed all-in 30 USD/hour. This is 196,200 USD in years one to three; years four/five multiply by 1.03 and 1.03 squared and round half up to whole USD. Contact/preparation hours are paid even with empty groups. BLS median and IRS statutory components do not prove local wages, entity treatment, full burden or available cover.

  U.S. Bureau of Labor Statistics · Internal Revenue Service · National Student Support Accelerator, Stanford University
• Model assumption

  Applies to: Premises and center overhead (Year 2)

  Authored annual overhead base: 1,500 sq. ft. times selected 25 USD/sq. ft./year = 37,500 USD base rent; property charges 4,500; utilities 5,400; insurance 3,000; systems 2,400; marketing 6,000; cleaning 2,400; maintenance 1,200; professional services 2,400; miscellaneous 1,200. Total 66,000 USD in years one to three; years four/five multiply by 1.03 and 1.03 squared then round half up. The CBRE report is broad asking-rent context, not a signed suitable lease, CAM bill or vendor quote.

  CBRE Research · U.S. Small Business Administration
• Model assumption

  Applies to: Revenue (Year 3)

  Authored Year 3 revenue: the same 70 places times 360 USD/month times twelve active months. No growth or extra revenue is assumed. The selected annual revenue reconciles with the shared full-volume learner-hour calculator.

  Sankofa Education Services · Mathnasium of South Barrington · National Student Support Accelerator, Stanford University · National Student Support Accelerator, Stanford University · U.S. Bureau of Labor Statistics
• Model assumption

  Applies to: Payment fees and learner materials (Year 3)

  Authored variable expense is 5% of unrounded earned tuition, rounded half up once to whole USD. It combines payment and learner-linked materials. Stripe confirms only the quoted domestic-card processing component, not the complete share or a chosen billing service. Paid tutors are not deducted a second time per learner.

  Stripe · National Student Support Accelerator, Stanford University
• Model assumption

  Applies to: Tutors, paid owner and cover (Year 3)

  Authored annual payroll base: three tutors times 25 paid hours/week times 25 USD/hour times 52 weeks = 97,500 USD wages; add 60,000 USD paid owner-manager compensation. Apply a selected 20% complete employer-cost allowance to the 157,500 USD base, then add 240 substitute contact hours at assumed all-in 30 USD/hour. This is 196,200 USD in years one to three; years four/five multiply by 1.03 and 1.03 squared and round half up to whole USD. Contact/preparation hours are paid even with empty groups. BLS median and IRS statutory components do not prove local wages, entity treatment, full burden or available cover.

  U.S. Bureau of Labor Statistics · Internal Revenue Service · National Student Support Accelerator, Stanford University
• Model assumption

  Applies to: Premises and center overhead (Year 3)

  Authored annual overhead base: 1,500 sq. ft. times selected 25 USD/sq. ft./year = 37,500 USD base rent; property charges 4,500; utilities 5,400; insurance 3,000; systems 2,400; marketing 6,000; cleaning 2,400; maintenance 1,200; professional services 2,400; miscellaneous 1,200. Total 66,000 USD in years one to three; years four/five multiply by 1.03 and 1.03 squared then round half up. The CBRE report is broad asking-rent context, not a signed suitable lease, CAM bill or vendor quote.

  CBRE Research · U.S. Small Business Administration
• Model assumption

  Applies to: Revenue (Year 4)

  Authored Year 4 revenue: 75 enrolled places times 370 USD/month times twelve active months. Their 150 weekly learner-hours fit the same 180-hour calendar. More compatible groups and a higher fee are assumptions, not an industry growth rate.

  Sankofa Education Services · Mathnasium of South Barrington · National Student Support Accelerator, Stanford University · National Student Support Accelerator, Stanford University · U.S. Bureau of Labor Statistics
• Model assumption

  Applies to: Payment fees and learner materials (Year 4)

  Authored variable expense is 5% of unrounded earned tuition, rounded half up once to whole USD. It combines payment and learner-linked materials. Stripe confirms only the quoted domestic-card processing component, not the complete share or a chosen billing service. Paid tutors are not deducted a second time per learner.

  Stripe · National Student Support Accelerator, Stanford University
• Model assumption

  Applies to: Tutors, paid owner and cover (Year 4)

  Authored annual payroll base: three tutors times 25 paid hours/week times 25 USD/hour times 52 weeks = 97,500 USD wages; add 60,000 USD paid owner-manager compensation. Apply a selected 20% complete employer-cost allowance to the 157,500 USD base, then add 240 substitute contact hours at assumed all-in 30 USD/hour. This is 196,200 USD in years one to three; years four/five multiply by 1.03 and 1.03 squared and round half up to whole USD. Contact/preparation hours are paid even with empty groups. BLS median and IRS statutory components do not prove local wages, entity treatment, full burden or available cover.

  U.S. Bureau of Labor Statistics · Internal Revenue Service · National Student Support Accelerator, Stanford University
• Model assumption

  Applies to: Premises and center overhead (Year 4)

  Authored annual overhead base: 1,500 sq. ft. times selected 25 USD/sq. ft./year = 37,500 USD base rent; property charges 4,500; utilities 5,400; insurance 3,000; systems 2,400; marketing 6,000; cleaning 2,400; maintenance 1,200; professional services 2,400; miscellaneous 1,200. Total 66,000 USD in years one to three; years four/five multiply by 1.03 and 1.03 squared then round half up. The CBRE report is broad asking-rent context, not a signed suitable lease, CAM bill or vendor quote.

  CBRE Research · U.S. Small Business Administration
• Model assumption

  Applies to: Revenue (Year 5)

  Authored Year 5 revenue: 78 enrolled places times 380 USD/month times twelve active months. Their 156 weekly learner-hours fit the unchanged 180-hour calendar; no new rooms, camps or institutional contracts are added. Enrollment and price remain unverified local assumptions.

  Sankofa Education Services · Mathnasium of South Barrington · National Student Support Accelerator, Stanford University · National Student Support Accelerator, Stanford University · U.S. Bureau of Labor Statistics
• Model assumption

  Applies to: Payment fees and learner materials (Year 5)

  Authored variable expense is 5% of unrounded earned tuition, rounded half up once to whole USD. It combines payment and learner-linked materials. Stripe confirms only the quoted domestic-card processing component, not the complete share or a chosen billing service. Paid tutors are not deducted a second time per learner.

  Stripe · National Student Support Accelerator, Stanford University
• Model assumption

  Applies to: Tutors, paid owner and cover (Year 5)

  Authored annual payroll base: three tutors times 25 paid hours/week times 25 USD/hour times 52 weeks = 97,500 USD wages; add 60,000 USD paid owner-manager compensation. Apply a selected 20% complete employer-cost allowance to the 157,500 USD base, then add 240 substitute contact hours at assumed all-in 30 USD/hour. This is 196,200 USD in years one to three; years four/five multiply by 1.03 and 1.03 squared and round half up to whole USD. Contact/preparation hours are paid even with empty groups. BLS median and IRS statutory components do not prove local wages, entity treatment, full burden or available cover.

  U.S. Bureau of Labor Statistics · Internal Revenue Service · National Student Support Accelerator, Stanford University
• Model assumption

  Applies to: Premises and center overhead (Year 5)

  Authored annual overhead base: 1,500 sq. ft. times selected 25 USD/sq. ft./year = 37,500 USD base rent; property charges 4,500; utilities 5,400; insurance 3,000; systems 2,400; marketing 6,000; cleaning 2,400; maintenance 1,200; professional services 2,400; miscellaneous 1,200. Total 66,000 USD in years one to three; years four/five multiply by 1.03 and 1.03 squared then round half up. The CBRE report is broad asking-rent context, not a signed suitable lease, CAM bill or vendor quote.

  CBRE Research · U.S. Small Business Administration
• Model assumption

  Applies to: Allocated tuition per learner-hour (base scenario) · Allocated tuition per learner-hour (lower sensitivity) · Allocated tuition per learner-hour (upper sensitivity)

  Authored monthly tuition sensitivities of 360/300/420 USD per enrolled student allocate to learner-hour yield by dividing by two weekly hours times 4.33 weeks/month, preserving full precision. These are fee equivalents, not posted hourly tariffs or a national distribution. Provider offers vary by duration, frequency and contract and do not validate this center's collection or mix.

  Sankofa Education Services · Mathnasium of South Barrington
• Model assumption

  Applies to: Paid learner-hours per day, center-wide (base scenario) · Paid learner-hours per day, center-wide (lower sensitivity) · Paid learner-hours per day, center-wide (upper sensitivity)

  Authored center-wide paid learner-hours/day are 28 base, 18 lower and 36 upper. At five weekdays the base is 140 learner-hours or 70 places at two hours/student/week. Upper is all 180 weekly learner-hour seats from three rooms times four contact hours/day times five days times three learners/tutor. Low at five days represents 45 places; at four days it represents 36. Counts are across the entire center, never per room. Compatible grouping, requested hours, makeups and attendance require validation; upper leaves no spare scheduled capacity.

  National Student Support Accelerator, Stanford University · National Student Support Accelerator, Stanford University · U.S. Bureau of Labor Statistics
• Model assumption

  Applies to: Trading days per week (base scenario) · Trading days per week (lower sensitivity) · Trading days per week (upper sensitivity)

  Authored five-weekday base/upper and four-day lower sensitivity, within the same committed paid roster. Each tutor works 25 paid hours weekly: 20 contact and five changeover/preparation/records. Four 60-minute rotations with 15 minutes each for changeover/noncontact work fit five paid hours/day. The maximum joint sliders require 180 learner-hours/week, not an additional Saturday. Real holidays and makeup promises need a dated calendar.

  U.S. Bureau of Labor Statistics · National Student Support Accelerator, Stanford University
• Model assumption

  Applies to: Monthly fixed operating costs

  Authored monthly committed cost is (196,200 USD annual payroll plus 66,000 USD annual overhead) divided by twelve = 21,850 USD. Scheduled tutors, preparation, paid owner and substitute provision appear once. No debt, income tax, depreciation, replacement capital or owner distribution is included in this operating proxy.

  U.S. Bureau of Labor Statistics · Internal Revenue Service · CBRE Research · U.S. Small Business Administration
• Model assumption

  Applies to: Contribution margin

  Authored contribution fraction 0.95 equals one minus selected 0.05 payment/materials share. For a 360 USD domestic-card tuition receipt, the posted 2.9% plus 0.30 USD fee is 10.74 USD before any separately billed service. It does not certify the remainder of the share. Tutors stay committed payroll and are not deducted again from contribution.

  Stripe · National Student Support Accelerator, Stanford University
• Model assumption

  Applies to: Opening sales as a share of mature volume · Monthly increase toward mature volume · Forecast horizon (months)

  Authored enrollment ramp begins at 0.40 of mature occupied places, adds 0.05 monthly and caps at one; inspect 24 months. It reaches full volume in month 13. Fractional monthly average enrollment represents expectations, not literal fractional children. Sources support planning and possible schedule variation, not the exact ramp, probabilities, retention or a measured seasonal curve. A slower 0.30 start and 0.04 increment are a separate stress.

  U.S. Small Business Administration · U.S. Bureau of Labor Statistics