Price: $399,000
Location: Cincinnati, Ohio
Industry: Education and Children
Listing ID: 010072601.1
Listing Status: New
An established, state-licensed early learning school in Cincinnati, west of I-75, is available for sale together with the building and land it owns. For more than two decades the school has prepared children, ages two and a half to five, for kindergarten in a small-class setting, and it has built its enrollment almost entirely on word of mouth and the trust of local families.
The owner is retiring and is willing to stay on through 2030 to make the handoff a smooth one. The school is licensed for just under 50 children, enrolls about 40, and has room in both the building and the staffing plan to grow. Families are already on an advance enrollment list for future years.
Cash Flow: $43,955
FFE: $5,000
FFE Included: Yes
Inventory: $25,000
Inventory Included: Yes
Year Established: 2005
Employees: 4
Real Estate Included: Yes
Reason For Sale: Retirement
Training & Support: Seller willing to transition over 12 - 24 month period with agreed terms
Competition: Hot market with limited competition - Room to grow
Potential Growth: Room for growth - one room covers its teacher at roughly 4 to 5 full-time-equivalent seats. Every seat after that adds about $9,100 a year to SDE.
Assumptions:
• Space: the unused area is roughly 1,270 SF. One room of about 635 SF holds about 18 children at 35 SF per child before furniture, so the 1:12 ratio for three-year-olds limits one teacher to 12 children at a time.
• Revenue per FTE seat: $250 per week (current 5-day rate, effective Aug 17, 2026) x 40-week school year = $10,000. Because families choose 2 to 5 days, one FTE seat may be shared by two or more children. Excludes summer camp and registration fees (upside) and sibling or prepay discounts (downside).
• Staffing: one lead teacher at $17.00 per hour x 2,080 hours plus payroll tax at the 2025 rate of 7.95%. Assumes opening, closing, and break coverage come from existing staff. Additional part-time hours may be needed.
• Supplies and food: about $470 per FTE seat, based on 2025 classroom and food expense ($9,197) over roughly 20 FTE seats currently served.
• Processing fees at the 2025 rate (3.6% of revenue). Rent: none added, because the imputed market rent already covers the entire 3,432 SF building.

