Plan Outline
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SIC 7999 Amusement and Recreation Services - Amusement and recreation, nec
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Youth Sports Nonprofit Business Plan
YouthSports
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Financial Plan
The following is the Financial Plan for YouthSports for three years.
7.1 Break-even Analysis
The following table and chart show the Break-even Analysis for YouthSports.
| Break-even Analysis | |
| Monthly Revenue Break-even | $140,548 |
| Assumptions: | |
| Average Percent Variable Cost | 1% |
| Estimated Monthly Fixed Cost | $138,492 |
7.2 Projected Surplus or Deficit
The following is the Surplus or Deficit of the program's operation for three years.
| Surplus and Deficit | |||
| Year 1 | Year 2 | Year 3 | |
| Funding | $1,640,000 | $1,880,000 | $2,100,000 |
| Direct Cost | $24,000 | $27,000 | $30,000 |
| Other Production Expenses | $0 | $0 | $0 |
| Total Direct Cost | $24,000 | $27,000 | $30,000 |
| Gross Surplus | $1,616,000 | $1,853,000 | $2,070,000 |
| Gross Surplus % | 98.54% | 98.56% | 98.57% |
| Expenses | |||
| Payroll | $330,000 | $361,000 | $395,000 |
| Sales and Marketing and Other Expenses | $1,196,000 | $1,290,000 | $1,445,000 |
| Depreciation | $0 | $0 | $0 |
| Leased Equipment | $0 | $0 | $0 |
| Utilities | $2,400 | $2,400 | $2,400 |
| Insurance | $60,000 | $60,000 | $60,000 |
| Rent | $24,000 | $24,000 | $24,000 |
| Payroll Taxes | $49,500 | $54,150 | $59,250 |
| Other | $0 | $0 | $0 |
| Total Operating Expenses | $1,661,900 | $1,791,550 | $1,985,650 |
| Surplus Before Interest and Taxes | ($45,900) | $61,450 | $84,350 |
| EBITDA | ($45,900) | $61,450 | $84,350 |
| Interest Expense | $0 | $0 | $0 |
| Taxes Incurred | $0 | $0 | $0 |
| Net Surplus | ($45,900) | $61,450 | $84,350 |
| Net Surplus/Funding | -2.80% | 3.27% | 4.02% |
7.3 Projected Cash Flow
The following is the Projected Cash Flow of the program's operation for three years.
| Pro Forma Cash Flow | |||
| Year 1 | Year 2 | Year 3 | |
| Cash Received | |||
| Cash from Operations | |||
| Cash Funding | $1,640,000 | $1,880,000 | $2,100,000 |
| Subtotal Cash from Operations | $1,640,000 | $1,880,000 | $2,100,000 |
| Additional Cash Received | |||
| Sales Tax, VAT, HST/GST Received | $0 | $0 | $0 |
| New Current Borrowing | $0 | $0 | $0 |
| New Other Liabilities (interest-free) | $0 | $0 | $0 |
| New Long-term Liabilities | $0 | $0 | $0 |
| Sales of Other Current Assets | $0 | $0 | $0 |
| Sales of Long-term Assets | $0 | $0 | $0 |
| New Investment Received | $0 | $0 | $0 |
| Subtotal Cash Received | $1,640,000 | $1,880,000 | $2,100,000 |
| Expenditures | Year 1 | Year 2 | Year 3 |
| Expenditures from Operations | |||
| Cash Spending | $330,000 | $361,000 | $395,000 |
| Bill Payments | $1,243,453 | $1,450,199 | $1,607,245 |
| Subtotal Spent on Operations | $1,573,453 | $1,811,199 | $2,002,245 |
| Additional Cash Spent | |||
| Sales Tax, VAT, HST/GST Paid Out | $0 | $0 | $0 |
| Principal Repayment of Current Borrowing | $0 | $0 | $0 |
| Other Liabilities Principal Repayment | $0 | $0 | $0 |
| Long-term Liabilities Principal Repayment | $0 | $0 | $0 |
| Purchase Other Current Assets | $0 | $0 | $0 |
| Purchase Long-term Assets | $0 | $0 | $0 |
| Dividends | $0 | $0 | $0 |
| Subtotal Cash Spent | $1,573,453 | $1,811,199 | $2,002,245 |
| Net Cash Flow | $66,548 | $68,801 | $97,755 |
| Cash Balance | $334,547 | $403,349 | $501,104 |
7.4 Projected Balance Sheet
The following is the Projected Balance Sheet of the program's operation for three years.
| Pro Forma Balance Sheet | |||
| Year 1 | Year 2 | Year 3 | |
| Assets | |||
| Current Assets | |||
| Cash | $334,547 | $403,349 | $501,104 |
| Other Current Assets | $50,000 | $50,000 | $50,000 |
| Total Current Assets | $384,547 | $453,349 | $551,104 |
| Long-term Assets | |||
| Long-term Assets | $200,000 | $200,000 | $200,000 |
| Accumulated Depreciation | $0 | $0 | $0 |
| Total Long-term Assets | $200,000 | $200,000 | $200,000 |
| Total Assets | $584,547 | $653,349 | $751,104 |
| Liabilities and Capital | Year 1 | Year 2 | Year 3 |
| Current Liabilities | |||
| Accounts Payable | $112,448 | $119,799 | $133,204 |
| Current Borrowing | $0 | $0 | $0 |
| Other Current Liabilities | $0 | $0 | $0 |
| Subtotal Current Liabilities | $112,448 | $119,799 | $133,204 |
| Long-term Liabilities | $0 | $0 | $0 |
| Total Liabilities | $112,448 | $119,799 | $133,204 |
| Paid-in Capital | $860,000 | $860,000 | $860,000 |
| Accumulated Surplus/Deficit | ($342,000) | ($387,900) | ($326,450) |
| Surplus/Deficit | ($45,900) | $61,450 | $84,350 |
| Total Capital | $472,100 | $533,550 | $617,900 |
| Total Liabilities and Capital | $584,548 | $653,349 | $751,104 |
| Net Worth | $472,100 | $533,550 | $617,900 |
7.5 Standard Ratios
Business ratios for the years of this plan are shown below. Industry profile ratios based on the Standard Industrial Classification (SIC) code 7999, Amusement and Recreation, are shown for comparison.
| Ratio Analysis | ||||
| Year 1 | Year 2 | Year 3 | Industry Profile | |
| Funding Growth | 0.00% | 14.63% | 11.70% | 4.07% |
| Percent of Total Assets | ||||
| Other Current Assets | 8.55% | 7.65% | 6.66% | 33.94% |
| Total Current Assets | 65.79% | 69.39% | 73.37% | 42.54% |
| Long-term Assets | 34.21% | 30.61% | 26.63% | 57.46% |
| Total Assets | 100.00% | 100.00% | 100.00% | 100.00% |
| Current Liabilities | 19.24% | 18.34% | 17.73% | 24.50% |
| Long-term Liabilities | 0.00% | 0.00% | 0.00% | 23.36% |
| Total Liabilities | 19.24% | 18.34% | 17.73% | 47.86% |
| Net Worth | 80.76% | 81.66% | 82.27% | 52.14% |
| Percent of Funding | ||||
| Funding | 100.00% | 100.00% | 100.00% | 100.00% |
| Gross Surplus | 98.54% | 98.56% | 98.57% | 100.00% |
| Selling, General & Administrative Expenses | 101.34% | 95.30% | 94.55% | 68.43% |
| Advertising Expenses | 2.20% | 2.13% | 2.14% | 3.66% |
| Surplus Before Interest and Taxes | -2.80% | 3.27% | 4.02% | 2.96% |
| Main Ratios | ||||
| Current | 3.42 | 3.78 | 4.14 | 1.13 |
| Quick | 3.42 | 3.78 | 4.14 | 0.70 |
| Total Debt to Total Assets | 19.24% | 18.34% | 17.73% | 56.09% |
| Pre-tax Return on Net Worth | -9.72% | 11.52% | 13.65% | 4.33% |
| Pre-tax Return on Assets | -7.85% | 9.41% | 11.23% | 9.87% |
| Additional Ratios | Year 1 | Year 2 | Year 3 | |
| Net Surplus Margin | -2.80% | 3.27% | 4.02% | n.a |
| Return on Equity | -9.72% | 11.52% | 13.65% | n.a |
| Activity Ratios | ||||
| Accounts Payable Turnover | 12.06 | 12.17 | 12.17 | n.a |
| Payment Days | 27 | 29 | 28 | n.a |
| Total Asset Turnover | 2.81 | 2.88 | 2.80 | n.a |
| Debt Ratios | ||||
| Debt to Net Worth | 0.24 | 0.22 | 0.22 | n.a |
| Current Liab. to Liab. | 1.00 | 1.00 | 1.00 | n.a |
| Liquidity Ratios | ||||
| Net Working Capital | $272,100 | $333,550 | $417,900 | n.a |
| Interest Coverage | 0.00 | 0.00 | 0.00 | n.a |
| Additional Ratios | ||||
| Assets to Funding | 0.36 | 0.35 | 0.36 | n.a |
| Current Debt/Total Assets | 19% | 18% | 18% | n.a |
| Acid Test | 3.42 | 3.78 | 4.14 | n.a |
| Funding/Net Worth | 3.47 | 3.52 | 3.40 | n.a |
| Dividend Payout | 0.00 | 0.00 | 0.00 | n.a |
