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Clearwater Management Partners

Medford, OR · NAICS 541611 Management Consulting Services

Tax year 2026
Prepared by Jordan Hamasu
Medford, OR office
Section 1

Executive Summary

Clearwater Management Partners generated $3,430,000 of revenue in 2026 with 23 employees, producing an EBITDA margin of 19.7% against a peer median of 25.5%. Compared with 108 similar businesses, performance is strongest in tax efficiency and warrants examination in growth. Total benchmark variance across all categories is $1.57M.

Section 2

Company Snapshot

Revenue
$3.43M
Employees
23
Entity type
Partnership
Years in business
34
Gross margin
90.9%
EBITDA margin
19.7%
Net margin
14.7%
Effective tax rate
20.1%
Section 3

Peer Group Definition

108 businessesNAICS 541611 — Management Consulting ServicesORRevenue $1.7M–$5.5M11–33 employeesTax year 2026

Comparison sample size 108; NAICS 541611; revenue range $1.70M$5.50M; geographic filter OR. Data availability for this client: 76% coverage across tax return, financial statements, payroll and employee records.

Section 4

Financial Performance

Line item (% revenue)CompanyPeer medianTop 25%
Revenue100.0%100.0%100.0%
Cost of Goods Sold9.1%8.8%8.0%
Gross Profit90.9%91.2%92.0%
Payroll47.3%43.4%37.9%
Benefits7.6%6.1%5.3%
Occupancy2.7%3.5%3.1%
Marketing3.8%3.8%4.1%
Insurance0.9%1.0%0.9%
Professional Fees2.5%2.2%2.0%
Administrative & Other5.2%4.8%4.3%
EBITDA19.7%25.5%31.4%
Depreciation0.8%0.9%0.8%
Interest0.5%0.5%0.5%
Net Income14.7%19.5%23.5%
Section 5

Profitability and Operational Efficiency

Growth
18th
Profitability
33rd
Labor Efficiency
41st
Operating Efficiency
56th
Liquidity
50th
Leverage
51st
Tax Efficiency
61st
Asset Efficiency
37th
Section 6

Balance Sheet

Current Ratio
5.54
median 5.75
Quick Ratio
5.54
median 5.75
Debt / EBITDA
0.34
median 0.28
Debt / Equity
0.33
median 0.38
Days Sales Outstanding
51.22
median 50.56
Asset Turnover
3.21
median 3.29
Section 7

Tax Overview

Federal tax
$98,662
State tax
$27,828
Effective rate
20.1%
Section 179
$13,737
Owner compensation
$472,757
Owner distributions
$245,563
Retirement
$76,361
Capital expenditures
$35,973
Section 8

Industry Trends

YearRevenueGrowthGrossEBITDAPayroll %
2022$2.54M+17.2%90.4%21.7%52.4%
2023$3.03M+19.3%90.4%21.9%52.2%
2024$3.12M+3.0%90.5%21.4%52.8%
2025$3.35M+7.4%90.8%19.8%54.6%
2026$3.43M+2.4%90.9%19.7%54.9%
Section 9

Opportunities for Discussion

  • Revenue per Employee. Revenue per employee of $149K compares with a peer median of $197K. Is productivity constrained by capacity, mix, or pricing?Benchmark variance $1.10M
  • Operating Expense Load. Operating expenses run 71.2% of revenue versus a peer median of 65.4%. Which expense categories account for the difference?Benchmark variance $198K
  • Payroll Efficiency. Total labor cost represents 54.9% of revenue against a peer median of 49.3%. Is the staffing model carrying capacity for growth, or absorbing margin?Benchmark variance $190K
  • Leverage Profile. Debt to EBITDA of 0.34x compares with a peer median of 0.28x. Does the capital structure match the asset base and cash cycle?Benchmark variance $35K
  • Working Capital Position. Current ratio of 5.54 compares with an industry median of 5.75. How much liquidity headroom does the business need through its cycle?Benchmark variance $31K
  • Gross Margin Variance. Gross margin of 90.9% compares with a peer median of 91.2%. Where are direct costs and pricing diverging from comparable businesses?Benchmark variance $12K
  • Owner Compensation Structure. Owner compensation represents 13.8% of revenue compared with a 12.6% median for comparable entities. Should compensation strategy be reviewed with the tax team?
Section 10

Advisor Notes

Section 11

Methodology

Sorren Benchmark aggregates anonymized financial, tax, payroll and operational data across 60,000 businesses. Peer statistics report count, mean, median, 10th, 25th, 75th and 90th percentiles and standard deviation. Comparisons use normalized ratios rather than raw dollars. Statistics are released only where a cohort contains at least 10 businesses, and individual peer companies are never displayed. Benchmark variance expresses the mathematical difference between this company and its peer median; it is not a projection of savings, nor tax or investment advice.