Levinson, Smith & Huffman, P.C.
How we got $4.5M
Based on its 24 employees and its payroll, both reported for PPP in 2020 and brought up to date.
What we know
Signs of a sale Unlikely to sell soon
- Headcount down 26% since 2023 (retirement plan filings)
From public records and the company's website, not a statement that it's for sale.
Estimated value over time
▲ 26% since 2020Today's estimate scaled by the headcount reported each year and that year's prices. A trend, not a record of past sale values.
Employees over time
▼ 29% since 2020Show as table
| Year | Source | Employees | Est. revenue |
|---|---|---|---|
| 2020 | PPP loan | 24 | $6.7M |
| 2020 | Form 5500 | 20 | $5.6M |
| 2021 | Form 5500 | 19 | $5.3M |
| 2022 | Form 5500 | 21 | $5.8M |
| 2023 | Form 5500 | 23 | $6.4M |
| 2024 | Form 5500 | 17 | $4.7M |
Participants are employees in the company's retirement plan at year end, from its Form 5500 filing with the Department of Labor. They usually run a little under total headcount (part-timers and new hires may not be eligible). Revenue and EBITDA apply this industry's revenue per employee and margin to each year's count.
Compared with similar businesses nearby
| Business | Est. revenue | Distance |
|---|---|---|
| LEVINSON, SMITH & HUFFMAN, P.C. this business | $9.1M | — |
| Levinson Law Tulsa | $942K | 0.0 mi |
| GARY W. CREWS, PLLC Tulsa · 1 employees | $217K | 0.0 mi |
| Bobby Briggs Law Tulsa | $942K | 0.1 mi |
| Oklahoma Biker Lawyer Tulsa | $942K | 0.1 mi |
| Belgravia Capital Corp Tulsa | $942K | 0.1 mi |
| Harker Law Office, Plc Tulsa | $942K | 0.1 mi |
The full calculation
| Employees reported to the SBA | 24 |
| Revenue from headcount (employees × revenue per employee for companies this size) | $7.8M |
| Revenue from PPP payroll (payroll ÷ payroll's share of revenue for companies this size) | $8.3M |
| Estimate: the two combined (geometric mean) | $9.1M |
| EBITDA margin (industry, adjusted for size) | 14% |
| EBITDA = revenue × margin | $1.3M |
Figures are shown toward the upper part of their range rather than at its middle.
Brought up to date assuming revenue has grown 8% a year since 2020, when the PPP figures were reported; included above.
| Estimated value = EBITDA × typical sale multiple | $4.5M |
| Multiple for this size and industry | 3.4× |
| Value range | $2.4M – $6.1M |
| Revenue range | $6.0M – $10.4M |
| EBITDA range | $867K – $1.5M |
| Industry (NAICS) | Offices of Lawyers (541110) |
EBITDA margin: from IRS tax returns of S corporations in this industry (2019–2022), adjusted for company size: smaller companies typically run higher margins. EBITDA here is after owners' salaries.
Benchmarks: US Economic Census 2022. PPP loans were sized on 2019–2020 payroll, so figures reflect that period. These are statistical estimates, not reported financials. Full methodology
People & advisors
Advisors
- BankingBank 7PPP / SBA lender
From the company's own website and public filings (DOL Form 5500, IRS Form 990, SBA). Roles are as stated there and may be out of date.
Banking relationships
| Bank 7 PPP 2020, PPP 2021 | All 400 borrowers → |
From PPP and SBA loan records, which name the bank but not the individual banker.
PPP loans
| Approved | Draw | Amount | Jobs |
|---|---|---|---|
| 4/6/2020 | first | $450K | 24 |
| 1/16/2021 | second | $450K | 23 |
About Levinson, Smith & Huffman, P.C.
Levinson, Smith & Huffman, P.C. is a law firms company in Tulsa, Oklahoma. Its estimated annual revenue is about $9.1M, with roughly $1.3M of EBITDA. It has about 17 employees. Its estimated business value is $4.5M (likely range $2.4M–$6.1M).
Common questions
- Who owns Levinson, Smith & Huffman, P.C.?
- The owner of Levinson, Smith & Huffman, P.C. isn't in public records we've found yet. If you own or run the business, you can add or correct its details on SeeBITDA.
- How much revenue does Levinson, Smith & Huffman, P.C. make?
- SeeBITDA estimates Levinson, Smith & Huffman, P.C.'s annual revenue at about $9.1M (likely between $6.0M and $10.4M), based on public records such as its PPP loan and retirement-plan filings, brought up to 2026.
- What is Levinson, Smith & Huffman, P.C. worth?
- About $4.5M, roughly 3.4× its estimated EBITDA of $1.3M, typical for a law firms company its size. Likely range: $2.4M–$6.1M.
- How many employees does Levinson, Smith & Huffman, P.C. have?
- About 17, from its 2024 retirement-plan filing.