Build a weekly day camp budget using fixed costs, the cost per child and the full fee. Test low enrollment as well as a full week. Use the worked example to learn the calculation, then replace its fictional amounts with your own quotes.
Here is a fictional five-day camp with a maximum of 30 paid places. It does not include buses, swimming, or supplied lunches. All dollar amounts are made-up CAD.
Costs that stay the same within this plan
Item
Cost for the week
Staff, including paid director time and planned cover
$4,800
Venue and cleaning
$1,250
Insurance allocation
$400
Administration and booking work
$500
Shared supplies and equipment wear
$300
Total fixed cost
$7,250
Costs caused by each extra paid place
Item
Cost per child for the week
Activity materials
$25
Snack and hygiene supplies
$10
Payment costs and participant items
$15
Total variable cost
$50
At a fee of $375, each place leaves $325 toward fixed costs: $375 − $50.
Break-even is $7,250 ÷ $325 = 22.31 places. Round up. This model needs 23 paid places to cover the listed operating costs.
Paid places
Fees received
Total modeled cost
Operating result
18
$6,750
$8,150
−$1,400
24
$9,000
$8,450
$550
30
$11,250
$8,750
$2,500
The result is not final business profit. It does not repay all startup spending or include taxes and financing. It also assumes the same staffing and venue plan is valid at each row. If a staff step changes, rebuild the row.
A $50 discount reduces contribution from $325 to $275. Filling the camp with discounted places can weaken the result. Model the actual mix of full fees, sibling fees, funded places, refunds, and late payments.
Do this next: Calculate a quiet week, an expected week, and a full week. Do not open only because the full-week row looks good.
