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Center for Students with Academic or Developmental Challenges



  • Price

  • Revenue

  • Equipment

  • Location

  • Service Area
    Omaha and the surrounding areas with an easily accessible location

  • Franchise

  • Profit Margin

  • Reason for Sale
    Exit strategy

  • Down Payment

  • Intangible Assets
    Franchise with name recognition, rising potential customer base, strong referral base

  • Employees
    10: FT (3), PT (7)

  • Lease
    4,500 sq. ft. with rent of $3,100: Session room, lobby, offices, conference rooms, break room, storage

For children who have academic challenges or developmental concerns, this learning center is ready to help.  Providing an education and skills training program is the focus of this company.  The integrated approach can include academic activities, gross and fine motor activities, as well as information on dietary options that may help to improve symptoms.  With $30,000 in the pipeline and a recurring monthly revenue of $5,000, this program builds on the packaging of services to meet individual needs. 


With programmatic guidelines set by the franchise, a new owner can learn to complete assessments, carry out sessions, and compile reports on progress.  Children can be admitted to this program with a diagnosis given by a licensed physician or qualified specialist, or with no official diagnosis at all.  Insurance or Medicaid funding is not necessary as this program does not require a licensed health professional to be on staff.  Tuition can be broken into monthly payments.  With a beautiful facility located in Omaha, Nebraska and the support of the franchise, a new owner will have all the assets needed to build upon a solid foundation. 


The current owner is involved in the day-to-day operations of this business.  There are additional staff members who assist in various capacities.

Business Highlights

  • Location and Service Area: Omaha and the surrounding areas with an easily accessible location
  • Clients: Children aged 2-18 who have learning challenges or developmental concerns as diagnosed by a medical professional
  • Services: Learning center one-to-one instruction
  • Lease: 4,500 sq. ft. with rent of $3,100: Session room, lobby, offices, conference room, break room, storage
  • Reason for Selling:  Exit strategy
  • Employees: 10: FT (3), PT (7)
  • Hours:  M-F: 10:00 – 8:00
  • Seller Training Period:  3-6 months
  • Growth Opportunities:  Build client base, advertise, market to local organizations, sponsor a try-it-free day, increase social media engagement

Financial Highlights

  • List Price: $504,000
  • Gross Sales:
    • 2018: $531,355
    • 2017: $502,944
  • Cash Flow:
    • 2018: $157,550
  • Assets Included in Purchase*
    • Equipment: $35,000: Training equipment, furniture, fixtures, computers and software
    • Build-Out: $70,000
    • Pipeline: $60,000
    • Intangible Assets: Franchise with name recognition, rising potential customer base, strong referral base

*amounts may vary

Cash Flow Analysis

Description of Financial StatementP&L Statement
Jan. - Dec
Tax ReturnNotes
GROSS SALES$531,355$502,944
Net Income Shown on Financial Statement$68,865$21,015
Compensation to Owner$23,867$33,285
Other unrelated Salaries$30,169$47,999Eliminated position
Advertising$508$3,774Print outs are all now digital - non-onward going expense
Enrollment Kits$3,184$15,000Print outs are all now digital - non-onward going expense
Coaching Services$980$4,813Now paid by corporate
Conference$0$1,240One-time cost
Dues & Subscription$477$1,167Personal expense
Travel$0$6,387Personal expenses
Meals & Entertainment$1,120$622Personal expense
11% Tax on total W2 Salaries$5,944$8,941
TOTAL ADDBACKS$88,185$156,034
Seller's Cash Flow = Total Addbacks + Net Income$157,050$177,049
Profit Margin29.56 %35.20 %
  • 30% profit margin in 2018!


Total Employees: 10

  • Full-time (3)
  • Part-time (7)

Growth Opportunities

  • Build client base 
  • Advertise 
  • Market to local organizations 
  • Sponsor a try-it-free day 
  • Increase social media engagement 
  • Conduct seminars to build client base and brand awareness 
  • Present at school in-service meetings 
  • Contract with schools to do programs 
  • Bring in revenue from getting off call center (They book assessments and can handle outbound as well as inbound inquiry calls.  This would bring in around $3,000.)

Valuation Details

The Firm Business Brokerage used a cash flow valuation methodology to determine the purchase price of the business. 

The formula used is as follows:

Cash Flow       x          Prescribed Multiple     =          Fair Market Value

Cash flow is the sum of business net income plus any owner perks and any non-onward going expenses.

A multiple is prescribed by a 20 question, 100-point parameter ranking system that is used to analyze the current business health. Each question is based on a scale from 1 to 5: 1 being low, 2 below average, 3 average, 4 above average, 5 high. The average of the responses sum is the business’ prescribed multiple.

For this business, a 2018 cash flow was used with a prescribed multiple is 3.2.  With this information, the computation is as follows:

$157,550         x          3.2       =          $504,160

The fair market value found above positions the business list price at $504,000.

Funding Example

Purchase Price:                             $504,000

12.5%Buyer Down Payment:     $63,000

12.5%Seller Financing:              $63,000

75%Bank Loan:                         $378,000

Seller financing 5-year term at a rate of 4.50% equals a monthly loan payment of $1,175.

Bank loan 8-year term at a rate of 6% equals a monthly loan payment of $4,967.

After business expenses and loan payments, a buyer with a 12.5% down payment of $63,000 would retain a profit of $83,846, which results in a 133% return on investment in the first year.

A lender is required to have a minimum 1.5 coverage ratio for any business loans extended. At a proposed purchase price of $504,000 with the terms listed above, the coverage ratio is 2.14. 

Please note that the decision of whether to extend a loan on any sale belongs to the bank, and this document does not guarantee specific terms or verify that financing is available. 

Purchase Price:



Bank Loan Needed: $


Funding Details


Offer Price: $

% Buyer Cash Down at Closing: $

% Seller Carry Back via Promissory Note: $

year term at a rate of %

% of Purchase Price secured by Buyer and Seller

Total Bank Loan Need: $

% of Purchase Price

Desired Loan Type:

Desired Bank Terms: year term at a rate of %

Total Business Assets, Inventory, and A/R: $

Total Undercollateralized Loan: $

Loan Payments

Monthly Payment to Bank: $
Yearly Payment to Bank: $
Monthly Payment to Seller: $
Yearly Payment to Seller: $
Total Monthly Debt Service: $
Total Yearly Debt Service: $


Fixed Charge Coverage Ratio

The bank will require a minimum ratio of 1.5 to be lendable.

Cash Flow:
201 Cash Flow
Annual Debt Service: $

Buyer's Net Operating Income (NOI)

The amount of money the Buyer will retain as profit.

Cash Flow:
201 Cash Flow
Annual Debt Service: -$

Buyer's Return on Investment (ROI)

The rate of return on the Buyer's down payment.

Down Payment: $
ROI: %


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210 N 78th St. 2nd Floor
Omaha, NE 68114

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f 402.939.0857

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The Firm Business Brokerage is not a real estate brokerage and therefore the staff will not handle any aspect of the lease, sale or purchase of real estate.