Assess students' ability to create a detailed business plan for a school lemonade stand: select a recipe and product options; estimate ingredient and setup costs; compute per-item price to achieve target sales, profit, and savings (including break-even analysis); design simple marketing to attract customers; and decide what portion to donate or reinvest, providing cost tables, pricing calculations, sales projections, break-even point, and a brief justification for donation/reinvestment choices suitable for grades 3–5.