Non-marginality looks at whether the enterprise has the present or future capacity to produce more than a minimal living, not at whether sales are steady. A seasonal operation can qualify, but the case has to show the full cycle: what the peak generates, what the quiet months cost, and what remains for the investor afterward.
Model the whole cycle before naming a figure
Set out twelve months of projected receipts against rent, payroll, insurance and loan payments, then look at the worst month rather than the yearly total. Where the projection rests on assumptions, name them — signed contracts, prior owner records, comparable operations — and mark which are still unverified. There is no fixed job count or revenue figure that settles the question.
What settles it is whether the numbers hold together and are supported by evidence someone else can check. It is worth being precise about what non-marginality asks. The test is whether the enterprise has the present or future capacity to generate more than a minimal living for the investor and family, and future capacity is generally assessed over a defined period rather than left open-ended.
A seasonal business can meet it, but the case is made on the annual picture assembled from monthly parts, not on the peak month presented alone. Where the enterprise is expected to reach that capacity only in a later year, say which year and on what basis, and keep the supporting documents with the projection so the claim can be traced rather than merely asserted.