Σ SCHOOLMATH KIT

Tuition Break-Even Calculator

For microschools and small private schools. Enter a few numbers from your budget and see what it costs to educate one student, how many students you need to break even, and what tuition would cover your costs. Free. Your numbers stay in your browser.

Yellow = you typeGray = calculatedLight blue = totalsRed / amber = needs attention

1. Enrollment & tuition

Voucher and ESA payments are not discounts. They're a way a family pays, so enter them below.

2. Voucher / ESA students optional

3. Other revenue (annual)

4. Fixed costs (annual)

Costs that don't change with each added student.

Total fixed costs–

5. Per-student costs

6. Cash & goals optional

Your results

Surplus / (deficit)
–
Operating margin –
Break-even enrollment
–
students at current tuition
Cost per student
–
Operating cost ÷ students
Break-even tuition
–
List price needed at current enrollment
Revenue
Tuition at list price–
Less discounts & uncollected–
Net tuition revenue–
  of which voucher / ESA funded–
  of which family paid–
Fees, donations & other income–
Total revenue–
Costs
Fixed costs–
Per-student costs × students–
Total operating expenses–
Cash surplus after loans & owner draw–
Break-even
Net tuition per student (after discounts)–
Contribution per added student–
Students to break even: operating–
Students to break even: cash (incl. loans & draw)–
Students for target margin–
List tuition to break even: operating–
List tuition to break even: cash–
List tuition for target margin–
Vouchers & cash
Family gap per voucher student (per year / per month, 10 payments)–
Voucher / ESA share of revenue–
Cash cushion–

How the math works

Cost per student

Total operating expenses (fixed costs + per-student costs × students) ÷ students. Compare it with net tuition per student. If tuition plus fees and donations per student doesn't cover it with some margin left over, tuition is too low, whatever other schools charge.

Break-even enrollment

Fixed costs, less donations and other income, ÷ the contribution each added student brings in (net tuition + fees per student − per-student costs). It rounds up to whole students. The cash version also covers loan payments and owner draw, which you pay no matter what, so aim to budget above it with a cushion.

Break-even tuition

The average list price that covers your costs at today's enrollment, after fees and donations, grossed up for your discount rate. The target-margin version uses expenses ÷ (1 − target margin).

Vouchers & ESAs

This calculator assumes a voucher pays tuition up to the award and the family pays any gap. Award amounts and payment dates vary by state and change often, so verify them with your state program (in Indiana, the Indiana Department of Education).

Cash cushion

Cash on hand plus reserve ÷ average monthly operating expenses. A common planning goal is one to three months of operating expenses over time, and more if you rely heavily on lump-sum voucher or ESA payments or carry a long lease. That's a planning target, not a rule.

This calculator uses averages. A full model with grade bands, a 12-month cash flow and scenarios gives more precise results. Same formulas as the SchoolMath Kit Tuition-Setting Worksheet.

Go from break-even to a full plan

This calculator gives you the headline numbers. SchoolMath Kit Plus builds them into a working plan with ready-to-use templates for microschools and small private schools:

  • The full 8-tab SchoolMath Kit financial model, with a 25-minute video walkthrough
  • Tuition-Setting Worksheet with market comparison and a price-testing section
  • Tuition & Fee Schedule, Tuition Policy and Enrollment Agreement
  • Monthly Board Financial Report with cash-cushion months and collections
  • Cash Reserve & Spending Approval Policy
  • Voucher / ESA Cash Timing Checklist and Calendar
  • Enrollment & Re-enrollment Tracker, Annual Budget deck, Lender & Landlord Package, and a 40-question Q&A Library
Get SchoolMath Kit Plus · $89 (reg. $129)