Summer camp budget: every line item and a worked day camp example

1. Start with your assumptions

Every number in a camp budget follows from a few decisions. Write them at the top of your budget, so anyone can see where the numbers come from. If your budget is a spreadsheet, you can change one assumption and watch the totals update. If you're starting a new camp, how to start a summer camp covers the steps around the budget.

It helps to count in camper-weeks: one child at camp for one week. Fifty children for 4 weeks is 200 camper-weeks, and so is 100 children for 2 weeks each. Tuition and most per-child costs are based on camper-weeks.

• Dates: how many weeks, which days and what hours, plus any extended care before and after camp
• Capacity: the most children you can take each week, set by your space, your license and the staff you can hire
• Expected enrollment: what you really expect, week by week. Budget below capacity, especially in your first year. The enrollment forecast calculator turns last season's numbers into an estimate.
• Prices: your weekly or session price, extended care and any discounts
• Staff ratio: how many children each staff member may supervise in your state, by age. Check camp license requirements by state and staff ratios by state, then use the staff ratio calculator.
• Scholarships: how many children you'll help, and by how much

2. List every source of revenue

Start with tuition at full price, then subtract what you give away. That way the budget shows what discounts and scholarships really cost. Then add everything else.

• Tuition at full price: camper-weeks × your weekly price, or sessions × your session price
• Less discounts: early-bird, sibling and multi-week discounts. The sibling discount calculator shows what a discount does to a family's total.
• Less scholarships: the tuition you waive for each full or partial award
• Registration fees, if you charge one per child or per family
• Add-ons: extended care, lunch plans, extra T-shirts or field trip fees
• Grants: money from foundations, local government and other funders. Count only grants promised in writing, and note when each will be paid.
• Donations and sponsorships, including donations families add when they register
• Support from your organization, such as a church or school that covers part of the cost
• In-kind gifts, such as free use of a building or donated snacks. List them at $0 with a note, so you know what you'd pay if the gift ended. If a funder asks, show them at their value as both income and expense.

3. List every expense

Group expenses the same way every year, so you can compare one summer with the next. Staff costs are usually the biggest group.

• Staff costs: wages for every role, including paid training days, plus employer payroll taxes, workers' compensation, background checks, staff certifications, payroll service fees and any end-of-season bonus
• Site and overhead costs: site rental and cleaning, insurance, license and permit fees, equipment that lasts more than one summer, software, marketing, office supplies and bookkeeping. License fees and rules vary by state, so start with our state-by-state library.
• Per-child costs: activity supplies, snacks or meals, camper T-shirts, field trip admissions and first aid supplies
• Trip costs: buses and drivers, which cost the same whether 30 or 50 children ride
• Card fees: the processing fee on each payment, if your camp absorbs it
• Contingency: money set aside for what you can't predict (see section 9)
• Overnight camps add more: lodging, three meals a day, staff on duty through the night, staff housing and meals, health care at all hours, laundry and transportation to and from camp. Ask an accountant how staff room and board affects payroll, and ask your insurance broker how your coverage changes.

4. Work out staff costs from hours

Build staff costs role by role. For each role: people × hourly wage × hours a week × weeks. Then add paid training days and the weeks your director works before and after camp. For how many people to hire, see how to hire camp counselors.

Example: a counselor paid $16 an hour works 40 hours a week for 6 weeks (240 hours), plus 24 hours of training. That's 264 hours, or $4,224 for the summer.

Then add the employer's payroll taxes and check the wage rules. The federal facts below come from the IRS and the U.S. Department of Labor (see the sources at the end). This isn't tax or legal advice, so confirm your situation with an accountant or payroll provider.

• Social Security and Medicare: the employer pays 6.2% plus 1.45% of wages, or 7.65%. On the counselor above, that's $323.14.
• Federal unemployment tax (FUTA): 6.0% of the first $7,000 you pay each employee in a year. In most states, the full credit for paying state unemployment tax brings it to 0.6%, or $42 per employee. Employers in a "credit reduction" state pay more. For the counselor above, that's $25.34. A 501(c)(3) organization doesn't pay FUTA, but it generally still pays Social Security and Medicare.
• State unemployment tax and workers' compensation: rates and rules vary by state. Churches are exempt from state unemployment tax in many states, and other 501(c)(3) organizations can often choose to repay claims instead of paying the tax. Get your real rates from your state, your payroll provider and your insurer.
• Minimum wage: the federal minimum is $7.25 an hour. Many states and some cities set a higher one, and you must pay the highest that applies. The Department of Labor's state table lists state rates.
• Overtime: unless an exemption applies, hours over 40 in a workweek must be paid at least time and a half. Some states, such as California, also require overtime after a set number of hours in a day. If counselors also covered 2.5 hours of extended care a day, they'd work 52.5 hours a week. At $16 an hour, those 12.5 hours would cost $300 at time and a half instead of $200. Separate part-time extended care staff can cost less.
• Seasonal exemption: federal law exempts some seasonal employers, including some organized camps, from minimum wage and overtime if they pass a seasonal test, such as operating no more than seven months a year (section 13(a)(3) of the Fair Labor Standards Act, or FLSA). Don't build your budget on it unless an accountant or employment lawyer confirms it fits your camp. It depends on the facts, and some state wage laws don't allow it. In one Department of Labor opinion letter, a nonprofit's summer day camp didn't qualify because it shared space and staff with the organization's year-round program. If your camp runs in your regular building with your regular staff, assume the exemption doesn't apply.

5. Example budget: assumptions and revenue

Here's a full example. Every number is an assumption chosen to show the math, not a typical or recommended cost. Replace each one with your own quotes, wages and state rules. To keep the math short, it leaves out a few lines from section 3, such as camper T-shirts, first aid supplies and payroll service fees. Add them to your own budget.

Example: a 501(c)(3) nonprofit runs a six-week day camp, Monday through Friday, 8:30 a.m. to 4:30 p.m., with extended care from 7:30 to 8:30 a.m. and 4:30 to 6 p.m. It has space for 60 children a week and budgets for 54 (90% full), or 324 camper-weeks. Assume the state ratio for this age group is 1 staff member for every 10 children. The price is $250 a week per child, and extended care is $50 a week. Families pay a $50 deposit for each week and the rest in two installments, due May 1 and June 1. About 100 families make 3 payments each.

Revenue comes to $84,000:

• Tuition at full price: 324 camper-weeks × $250 = $81,000
• Less scholarships: 10 children attend free for 3 weeks each, so 30 camper-weeks × $250 = $7,500
• Less sibling discounts: 10% ($25) off 40 camper-weeks = $1,000
• Net tuition: $81,000 − $7,500 − $1,000 = $72,500
• Extended care: 15 children a week × 6 weeks × $50 = $4,500
• Scholarship grant from a local foundation, promised in writing: $3,000
• Scholarship donations and business sponsors: $4,000
• Total revenue: $72,500 + $4,500 + $3,000 + $4,000 = $84,000

6. Example budget: expenses

Expenses come to $77,774, which leaves a surplus of $6,226, about 7% of revenue. Staff costs come to $55,043, site and overhead costs to $8,300 and per-child and trip costs to $8,442, plus $3,589 in contingency and $2,400 in card fees. It costs about $240 to give one child one week of camp ($77,774 ÷ 324 camper-weeks), and staff costs are about 71% of the total. Line by line:

• Director: $25 an hour × 40 hours × 9 weeks (2 before camp, 6 during and 1 after) = $9,000
• Assistant director: $20 × 40 hours × 7 weeks (training week and camp) = $5,600
• Counselors: 54 children at 1 staff member for every 10 need 6 counselors, plus 1 floater to cover breaks. 7 × $16 × 40 hours × 6 weeks = $26,880
• Counselor training: 7 × $16 × 24 hours = $2,688
• Activity specialist: $20 × 20 hours × 6 weeks = $2,400
• Extended care staff: 15 children need 2 staff. 2 × $16 × 2.5 hours × 5 days × 6 weeks = $2,400
• Social Security and Medicare: 7.65% × $48,968 in total wages = $3,746
• State unemployment tax and workers' compensation: an assumed 3% × $48,968 = $1,469. As a 501(c)(3), this camp pays no FUTA.
• Background checks: 12 staff plus 2 backup hires = 14 × $40 = $560
• First aid and CPR certification: 4 staff × $75 = $300
• Site rental: $500 a week × 6 weeks = $3,000
• Insurance: $2,500, from a broker's quote
• License and permit fees: $300
• Equipment: $1,500
• Marketing, printing and office: $1,000
• Activity supplies: $8 × 324 camper-weeks = $2,592
• Snacks: $1.50 a day × 5 days = $7.50 a week. $7.50 × 324 camper-weeks = $2,430
• Field trips every other week: $10 admission × 54 children × 3 trips = $1,620, plus buses at $600 a trip × 3 trips = $1,800
• Contingency: 5% of the $71,785 above = $3,589
• Card fees, absorbed by the camp, at an example rate of 3% plus 30¢ per payment, assuming every family pays by card: 3% × $77,000 in family payments ($72,500 tuition + $4,500 extended care) = $2,310, plus 300 payments × 30¢ = $90, for $2,400
• Total expenses: $55,043 staff + $8,300 site and overhead + $8,442 per-child and trip costs + $3,589 contingency + $2,400 card fees = $77,774

7. Find your break-even price and enrollment

Break-even is the point where revenue just covers costs. It's the floor for your price, not the target.

Break-even price: take your costs before card fees, subtract revenue that isn't tuition and divide by the number of paying camper-weeks. In the example, $75,374 in costs before card fees − $11,500 from grants, donations and extended care = $63,874. Divided by 294 paying camper-weeks (324 minus the 30 on scholarship), that's $217.26. To absorb a 3% card fee, divide by 0.97, so $217.26 is left after the 3% comes off: $223.98. The 30¢ per payment and the fees on extended care add less than $1, so break-even is about $225 a week, on average, from each paying child. That's lower than the $240 it costs to run one camper-week, because grants, donations and extended care pay part of the cost.

The camp price calculator does this math. It asks for a number of children. To price a whole season, enter camper-weeks there instead. For fixed costs, enter everything that doesn't change with enrollment. For the example, enter $68,732 in fixed costs ($55,043 staff + $8,300 site and overhead + $1,800 buses + $3,589 contingency), $20.50 in per-child costs ($8 for supplies, $7.50 for snacks and $5 a week for field trip admissions), 324 children, 30 full scholarships, $11,500 in other funding and a 3% card fee.

Break-even enrollment: once you've hired staff and signed the site agreement, most costs stay the same when a spot is empty. In the example, each paying camper-week brings in an average of $246.60 after sibling discounts ($72,500 ÷ 294). Take off the 3% card fee ($7.40) and $20.50 in per-child costs, and each paying camper-week adds about $218.70. The $6,226 surplus covers about 28 empty camper-weeks, or almost 5 children a week. At about 49 children a week (about 296 camper-weeks), the surplus is gone. Below that, the camp has to use its contingency or cut costs.

Set your price above break-even. Compare it with similar camps near you, and leave a cushion for empty spots, next year's equipment and scholarships. In the example, $250 a week brings in an average of $246.60 against a break-even of about $225.

8. Budget scholarships and discounts as their own lines

Show scholarships and discounts at their full-price value, as lines of their own, instead of quietly lowering your tuition estimate. Then you can see what they cost and what pays for them.

In the example, scholarships are worth $7,500: 10 children for 3 weeks each at $250 a week. The grant and donations bring in $7,000, so tuition covers the other $500. In the scholarship budget calculator, enter a $750 price (3 weeks), 10 children, a 100% average scholarship and $7,000 in funds. It shows $7,500 needed, 9 children covered and $500 still to raise.

• A scholarship can cost you less than its price. If a scholarship child fills a spot that would otherwise be empty, the added cost is close to your per-child costs: $20.50 a week in the example.
• If a grant isn't confirmed, budget it at $0 and note it as possible extra money.
• Keep scholarship money separate in your books, so it pays only for scholarships.
• Estimate discounts from last year's numbers: how many families used the sibling or early-bird rate.
• Write down who decides on awards and how. Our scholarship policy template has sample wording, and raising scholarship money covers where to find the funds.

9. Plan for card fees, refunds and surprises

Your payment processor usually charges a percentage of each payment plus a small fixed fee. Check your rate on your processor's pricing page; Stripe publishes its rates at stripe.com/pricing. The budget above uses 3% plus 30¢ as an example rate.

• If you absorb card fees, they're an expense: $2,400 in the example.
• If you pass them on, families pay a little more and the fee leaves your budget. To receive $250 from a single payment at 3% plus 30¢, charge ($250 + $0.30) ÷ 0.97 = $258.04. The card fee calculator does this math, and credit card fees: absorb or pass on? helps you decide. Rules on surcharges differ by state and card network, so check them first.
• Each installment is charged the fixed fee again. In the example, 300 payments × 30¢ = $90. Plan schedules with the payment plan calculator.
• Many payment processors don't return their fee when you refund a payment. Write your refund and cancellation policy before registration opens, including whether deposits are refundable.
• Contingency: set money aside for what you can't predict, such as a heat wave, a broken-down bus, a counselor who quits in July or a refund for a family that moves. The example uses 5% of costs ($3,589). A first-year camp, with no history to go on, may want more. If you don't need it, it becomes part of your surplus.

10. Plan your cash flow

A budget tells you whether the season pays for itself. Cash flow tells you whether the money is there on the day a bill is due. Many camp costs come before or during camp, while family payments can arrive any time from winter to summer.

Make a month-by-month plan from January to September: money in, money out and the balance at the end of each month. Then find your lowest month. In the example:

• January to March: about $5,300 goes out for insurance, the license, equipment and marketing, before most families have registered.
• February to April: registration opens in February, and families pay a $50 deposit for each week. If families book two-thirds of the 294 paying weeks by April 30, that's 196 × $50 = $9,800.
• April to June: background checks and first aid training cost $860. Installments come in on May 1 and June 1, so most booked tuition arrives before camp starts.
• June: payroll starts with the director's planning weeks and training week.
• Late June through July: wages run $7,080 a week during camp, plus $541.62 in employer Social Security and Medicare, plus site rental, snacks, supplies and field trips.
• August and September: the last payroll and your grant report. Bills for state unemployment tax and workers' compensation can come later too. Some grants pay only after you report, so don't count on that money for summer payroll.
• The low point in the example is late winter: about $5,300 has gone out and deposits have barely started. So the camp needs about $5,300 in cash, or an advance from its organization, before registration opens. If deposits are refundable and you won't spend them before the refund deadline, plan on more.
• If a month ends below zero, move installment due dates earlier, ask the site owner to bill after camp or set aside cash from your organization before spring. Don't spend refundable deposits until the refund deadline passes.

11. Track actual income and spending against your budget

A budget helps only if you check it. Keep the same lines as your budget and add three columns: actual so far, still expected and projected total (actual plus still expected). The gap between projected total and budget shows a problem while there's still time to fix it.

• Before camp, check monthly: registrations for each week against budget, deposits and installments collected, failed payments and scholarships awarded against money raised.
• During camp, check weekly. Look at enrollment for the weeks ahead and at staff hours, including any overtime. Compare spending on snacks, supplies and trips with the budget.
• Example: after week 2, snacks have cost $1,100 against a budget of $810 for two weeks. At that pace, snacks will cost $3,300 for the summer, $870 over budget. Change the menu or buy in bulk now. Otherwise, decide whether to use part of the contingency.
• Check late-summer weeks early. If week 6 has 30 sign-ups in April against a budget of 54, promote that week now or plan staff for a smaller group.
• Write down why each big difference happened. Those notes make next year's budget better.
• After the season, compare final numbers with the budget and report to funders. Our grant attendance report template gives you a format, and the grant budget calculator helps you build next year's request.

How BackPR helps

BackPR runs camp registration, payments, forms and check-in in one place. Families register and pay online, in English or Spanish. They can pay a deposit and pay the rest on a payment plan. You can set sibling discounts that apply automatically and give each scholarship family a private code that applies their award at checkout. BackPR is free for nonprofits, including churches: no subscription and no BackPR fees. Card payments run on Stripe at Stripe's standard rates. Other camps get pricing by quote.