An integrated, multi-zone family entertainment complex and waterpark destination situated on 22.5 acres with direct Interstate frontage. The property includes an active year-round and seasonal operating business, 14 acres of developed operating real estate, and approximately 8 acres of surplus developable land. Additionally, the entire property is positioned within a federally designated Qualified Opportunity Zone, presenting significant tax-deferral advantages for qualified investors.

(~14 Acres + Improvements): Valued at $6,000,000 based on a land baseline of $2.85 per square foot and a depreciated improvement replacement cost of $6.56 million. Surplus Land (~8 Acres): Appraised at $1,000,000 as raw land ($2.85/sq ft baseline), with a clear upside valuation of $2,000,000 to $2,500,000 when accounting for fully secured county and airport entitlement approvals.

A primary driver of this transaction's valuation rationale is the immense volume of fully owned physical furniture, fixtures, and equipment (FF&E) conveying with the property, totaling an estimated current asset value of $19,080,000. This unprecedented equipment and infrastructure base provides an incoming investor with substantial tangible collateral that heavily insulates downside risk from day one.

In fiscal year 2025, the business generated $2,465,371.83 in total income, yielding a gross profit of $2,154,790.67. Total operational expenses for the period sat at $2,248,725.40, resulting in a net operating loss of -$93,934.73 and a final net income of -$131,763.25 after accounting for depreciation and non-operating adjustments. Historically, the business maintains a three-year average Seller's Discretionary Earnings (SDE) of $307,416 (calculated from 2022–2024 data).

Operating Business (Rent-Adjusted Basis): Valued at $955,000, applying an industry-standard 2.17x multiple to the historical SDE after a conservative 8% market-rent reduction, inclusive of $239,000 in inventory at cost and a $50,000 transferable Series 6 liquor license.