A well-run day care can generate $750,000 a year. Take 20% to the bottom line . . . after your salary.

A well-managed day care is a cash cow. This manual by Rev. Nick Kozel shows the unique method that enabled him to convert a $30,000 investment in 1991 into a business that generated $1.5 million in 2005.

Not only is the cash flow high, the real estate potential is even better. The parents' tuition pays off the mortgage. When the mortgage is paid off, each school generates a permanent rental income of $60,000 a year. He builds a new one every 36 months -- no money down.

This 240-page manual provides the basics of how to do this if you are a layman. There is a slightly different version for ministers.

This is a hands-on, real-world manual. What it describes is not hypothetical. It is being done in three day cares five days a week. Each day care becomes a recruiting device for his two K-12 day schools, which costs him nothing to advertise.