Nine Years of Continuous Licensed Operation

A 6,000 square foot licensed facility in Massillon, Ohio operates across the full childcare age spectrum, enrolling children from six weeks through eleven years in dedicated classroom space. This breadth lets one location serve a family from infancy through school-age care rather than losing enrollment to age-out transitions.

Financial performance shows a clear inflection point. Core tuition revenue was $517,045 in 2024 and $427,217 in 2025. The five months ended May 31, 2026 produced $188,664 in revenue, an annualized run rate near $452,800 and ahead of the 2025 full-year pace. Net margin over that five-month window reached 24.5%, compared with 2.2% for full-year 2025, indicating a meaningfully improved cost structure entering the current year.

Eleven employees carry out daily operations under multiple layers of management. Enrollment decisions, staffing, and finance run through oversight-level involvement rather than requiring a daily floor presence, a structure that fits a hands-off buyer.

The transaction includes $30,000 in furniture, fixtures, and equipment. Real estate is owned separately from the operating business and is outside the $149,900 asking price. Annual depreciation has held at $8,280 across the four most recent federal tax returns, reflecting routine maintenance with no major capital projects in that window.


Key Highlights
Nine years of continuous, licensed operation at the same Massillon, Ohio location.

Revenue of $427,217 in 2025 and $188,664 for the five months ended May 31, 2026, an annualized run rate of approximately $452,800

Eleven employees under a multi-layer management structure supporting oversight-level ownership involvement

6,000 square foot licensed facility serving children from six weeks through eleven years
Real estate owned by the business. (not included)

$30,000 in furniture, fixtures, and equipment included in the asking price; inventory is not material to this transaction.

Diversified enrollment funding split between private-pay tuition and Ohio's publicly funded child care program,

Financials Summary
Metric Value
Annual Revenue (2025, most recent complete year)
$427,217
2026 YTD Revenue (Jan–May)
$188,664
2026 Annualized Run Rate (Revenue)
~$452,800

Asking Price
$149,900

Furniture, Fixtures & Equipment
$30,000 (included)
Inventory
Not material

Revenue Trends

Declined 2023-2025, improving in 2026 YTD
Seller's Discretionary Earnings reflects a 2023-2024 recency-weighted average, the basis used for valuation and SBA planning purposes. 2022 adjusted SDE of $114,804 is excluded from this average. That figure includes $237,815 in identified one-time state relief funding, and 2022's core revenue also ran higher than 2023-2024 in a way that cannot be cleanly separated from pandemic-era effects. On the averaged 2023-2024 basis, trailing tax-return earnings alone do not clear a reasonable owner salary plus SBA acquisition debt service. A lender will weigh this against the documented 2026 improvement and trailing twelve months of financials. Full SDE waterfall and SBA pre-qualification detail appear in the Financial Slides and Confidential Information Memorandum. All figures are preliminary estimates subject to buyer due diligence.

Ideal Buyer Profile
This opportunity fits a buyer prepared to commit $149,900 in capital for the business, with real estate negotiated as a separate transaction. Ohio Department of Job and Family Services licensing requires a credentialed director to hold the center's license, so a buyer without qualifying early childhood education credentials should have a credentialed director lined up before taking over operations. The existing eleven-person staff and multi-layer management structure free an owner to concentrate on enrollment growth, staff oversight, and financial management rather than daily floor duties.