1. This business plan has been submitted on a
confidential basis solely for the benefit of selected,
highly qualified investors in connection with the
private placement of the above securities and is not
for use by any other persons. Neither may it be
reproduced, stored, or copied in any form. By
accepting delivery of this plan, the recipient agrees to
return this copy to the corporation at the address
listed above if the recipient does not undertake to
subscribe to the offering. Do not copy, fax,
reproduce, or distribute without permission.
Fun for All
Steven Reilly
2534 Williams Rd.
Bath, PA 18014
(610) 837-3794
2016 Business Plan

2. Table of Contents
1. Executive Summary .............................................................................................................. (4)
2. Industry Overview................................................................................................................. (5)
a. The Industry
b. Our Organizationandthe Concept
c. The Service
d. Entry and GrowthStrategy
e. Potential GrowthImpediments
3. Market ResearchandAnalysis………………………………………………………………………………………………... (7)
a. Customers
b. Total MarketSize and Trends
c. Competition
d. Market Share Estimates
e. Competitive Advantages
f. EstimatedMarketShare and SalesForecast
4. The Economics and the Business…………………………………………………………………………………………… (13)
a. Gross and OperatingMargins
b. ProfitPotential andDurability
c. Fixed,Variable,andSemivariableCosts
d. Months to Breakeven
e. Months to ReachPositive CashFlow
5. MarketingPlan………………………………………………………………………………………………………………………..(15)
a. S.W.O.T.Analysis
b. Overall MarketingStrategy
c. MembershipPricing
d. Service Policies
e. Advertising/Promotion/FundraisingActivities
6. DesignandDevelopmentPlans………………………………………………………………………………………………(23)
a. DevelopmentStatusandTasks
b. DifficultiesandRisks
c. Costs
7. Operational Plan …………………………………………………………………………………………………………………….(25)
a. Geographical Location
b. FacilityandImprovements
c. OperatingStrategy
8. ManagementTeam ……………………………………………………………………………………………………….……..(27)
a. Organization/KeyManagement PersonnelandRoles
b. Board of Advisors
c. Compensation/Ownership

3. d. SupportingProfessional AdvisorsandServices
9. Potential RisksandProblems ………………………………………………………………………………………………….(29)
10. SustainabilityandImpact ……………………………………………………………………………………………….……….(29)
11. Overall Schedule……………………………………………………………………………………………………………………..(29)
12. Critical Risks,Problems,andAssumptions ……………………………………………………………………………….(31)
13. The Financial Plan ……………………………………………………………………………………………………………………(31)
14. Appendices
a. Appendix A: MarketAnalysis………………………………………………………………………………………….(32)
b. Appendix B: Multi-SensoryRoomPhotographs/AdaptiveRecreationProducts ……………..(32)
c. Appendix C: Timeline: Start-UpAdvertisingandPromotions ………………………………………..(33)
d. Appendix D: FaciltyLease Listing/Remodel inProgress/AerialPhoto …………………………….(34)
e. Appendix E: Breakdownof AnticipatedStart-UpCosts………………………………………………….(35)
f. Appendix F:3-YearProjectedHumanResourcesExpenditures ………………………………………(39)
g. Appendix G:1-YearSalesForecast ProForma ………………………………………………………………..(39)
h. Appendix H: 2- and3-Year SalesForecastPro Forma …………………………………………………....(40)
i. Appendix I: ProFormaIncome Statements ……………………………………………………………………(40)
j. Appendix J: ProFormaBalance Sheets ………………………………………………………………………….(41)
k. Appendix K: ProFormaCash Flow Analysis (Year1) ………………………………………………………(42)
l. Appendix L: ProForma CashFlow Analysis(Year2) ………………………………………………………(43)
m. Appendix M: Pro FormaCash Flow Analysis(Year3) …………………………………………………….(44)
n. Appendix N: CashFlowChart……………………………………………………………………………………….(45)
o. Appendix O: BreakevenAnalysis …………………………………………………………………………………..(45)

4. 1. EXECUTIVE SUMMARY
According to a 2014 clinic report released by the American Academy of Pediatrics,
approximately 18% of children and adolescents in the United States have a chronic condition or
disability limiting their opportunities to participate in leisurely activities and recreation. Think
about it, almost one-fifth of all children in the United States have an impairment which limits
their ability to participate in what most people take for granted – the ability to enjoy the
physical, mental, and emotional benefits of recreational activity.
The impacts upon these individuals, their families, and society are staggering. In a report
issued by the Centers for Disease Control, obesity rates among children with disabilities in the
United States are 38 percent above those of children without disabilities. As a result, the CDC
notes that special needs individuals are more susceptible than the public at large to acquiring
numerous health problems, including heart disease, Type II diabetes, high blood pressure and
cancer. At the family level, studies have suggested that parents of special needs children have
significantly higher divorce rates than those without special needs children. And on local and
national levels, the physical and mental health care costs incurred by special needs individuals
are mounting, in part due to their inability to participate in healthy recreational activities.
Although the physical, emotional, and cognitive limitations of special needs individuals
have played a significant role in limiting their recreational opportunities, historical factors have
also impacted their accessibility to recreation. According to a clinical report issued by the
American Academy of Pediatrics, the most frequently identified barriers to recreational
opportunities, in addition to a child’s physical limitations, are high costs, lack of nearby facilities
or programs, and limited program funding. An article published in the Therapeutic Recreation
Journal identified additional reasons for the lack of availability of special needs recreation,
including a lack of skills and knowledge necessary to establish a program, lack of adaptive
equipment, lack of accessible community transportation, poor attitudes on the part of staff,
community resistance, and a lack of awareness of the need for programs for people with
disabilities. While favorable legislation and increased awareness have improved the accessibility
of special needs individuals to recreational opportunities, much more needs to be done to
improve the availability and quality of the programs offered. This is where Fun for All of the
Lehigh Valley is playing a role.
At Fun for All of the Lehigh Valley, we seek to alleviate these problems by providing
special needs children with accessible recreational experiences tailored to their own physical,
sensory, and cognitive needs. Through the use of sensory and adaptive products and the
development of specialized classes and programming, our mission to provide inclusive
recreational opportunities to disabled individuals in the Lehigh Valley will be realized. Our
service will be available for special needs children and their families at rates comparable to those
found at local indoor recreational facilities and gymnasiums. Our state-of-the-art facility will be
located in Bethlehem, Pennsylvania within close proximity of the Allentown/Bethlehem/Easton
(ABE) metropolitan area and within a convenient commute for the remainder of the Lehigh
Valley region and beyond.

5. 2. INDUSTRY OVERVIEW
2a. The Industry
The Americans with Disabilities Act (ADA) of 1990 has been instrumental in advancing
the causes of handicapped individuals in the United States, particularly with regards to
recreational opportunity. Title III of the Act mandates that no individual may be discriminated
against on the basis of disability with regards to the full and equal enjoyment of goods, services,
and public accommodations, including recreation. While many deem the provision of
recreational opportunities for special needs individuals to be misplaced, if not ineffectual, this
misconception has dissipated over time. In the course of 25 years since the passage of the ADA,
the special needs recreation industry has steadily evolved into a thriving industry. Still, much
more needs to be done. Opportunities in the special needs recreation industry will continue to
advance as the number of persons diagnosed with special needs disabilities increases.
An examination of one specific form of disability alone, autism, provides a clear
illustration of the robustness of the special needs market. According to the 2014 Pennsylvania
Autism Census Update, the number of Pennsylvanians receiving autism services has reached
over 55,000 individuals. The study also noted that based upon the 2014 CDC prevalence rate of
1 in 68 children being diagnosed with autism, there could be more than 130,000 additional
Pennsylvanians living with autism who are not included in this total. By extension, many of
these individuals, as well as those suffering from other afflictions, will benefit from the services
afforded to them through various recreational organizations, including the programs offered
through our own organization, Fun for All of the Lehigh Valley.
2b. Our Organization and Concept
Our Mission: Fun for All will provide disabled children in the Lehigh Valley with adaptive
recreational opportunities suitable to their individual needs in a caring, non-judgmental
environment.
Fun for All is an adaptive recreation organization which addresses the unique sensory and
social issues of special needs children. The Fun for All concept was conceived by Steven and
Kathleen Reilly during a birthday party they held for their youngest son at a local children’s
recreational facility. During the hustle and bustle of the event, they noticed their oldest son,
Colin, who is autistic, holding his ears and becoming increasingly distraught. At the conclusion
of the party, Steven and Kathleen discussed Colin’s discomfort and lack of enjoyment due to the
frenzied atmosphere and excitement generated by the event. It was during this conversation that
the concept of developing a recreational experience specifically for special needs individuals was
born.
The Fun for All concept will provide recreational activities similar to those offered at a
typical children’s indoor recreational facility, but adapted and implemented to address the
physical, sensory, and cognitive needs of special needs individuals. In developing the desired
activities for our service, we seek the input of local professionals specializing in adaptive
recreational programming and outside vendors capable of providing the technical expertise for
configuring and implementing the internal layout of the facility.

6. The facility we intend to lease is currently undergoing an owner-initiated renovation.
Upon completion, we will proceed with leasing a space within the facility, commence with the
registration of our service as a non-profit 503(c)3 corporation, and purchase products necessary
for operating our service. Upon IRS approval of our application for non-profit status, we will
begin fundraising activities and apply for federal grants needed for our operating expenses and
for further development of our service offerings.
2c. The Service:
Fun for All will become the preeminent provider of adaptive recreational activities to
special needs children in the Lehigh Valley and beyond. Upon our initial launch, our service will
include the following:
 A Multi-Sensory Environment (MSE), also known as a sensory room, which allows our
clientele to engage in visual, olfactory, and tactile activities designed for relaxation,
safety, and comfort in their surroundings. See Appendix B for example sensory room
photos.
 A large recreation room containing adaptive bouncers, trampolines, ball pits, and
numerous assorted toys.
 A quiet room for promoting calmness and relaxation for our clients and their families.
 A movie room for presenting special movie viewings for our clients and their families.
 A multi-purpose room for holding classes, parties, and fundraising events.
 Relaxing music and dimmed lighting throughout the facility to reduce client anxiety.
Fun for All will become the premier provider of adaptive recreational opportunities for
special needs children in the Lehigh Valley. Families of potential clients will initiate contact
with our organization via telephone, internet, or through visits to our facility. Prospective clients
will be given a pre-participation evaluation with a member of our management team or our
Recreational Coordinator. The consultation will include the completion of a background
questionnaire by the parent, guardian, or relative of the special needs child. The questionnaire
will assist us in gathering information regarding the sensory, fine motor, and physical limitations
of the child and to assist us in determining the activities and services we can provide. The
consultation will conclude with a guided tour of our facility and a Q&A discussion.
Families wishing to enroll a special needs family member in our service will be given a
registration form/waiver to complete, our price listing, and a membership card. Upon our receipt
of their first month’s payment, the special needs client and their family will have full access to
the services detailed in the membership package they purchase. Additional fees may also apply
for periodic classes and special events not covered in the packages.
2d. Entry and Growth Strategy
Steven Reilly, as principal of Fun for All, will receive start-up financing from family
members upon signing the lease for the organization’s desired location in Bethlehem,
Pennsylvania. The initial funds will be used for registration fees, required permits, consulting
fees for interior and exterior facility design, purchases of recreational products and various
supplies, and hiring and training of staff. Upon approval of our application for non-profit status,
we will commence with the needed facility improvements and anticipate our grand opening in
fall 2016.

7. Within the next three to five years, we seek to lease a larger space in Bethlehem
Township to accommodate our expansion plans, which include adding a library room containing
children’s books, magazines, and internet access. Additional recreational products including
adaptive bicycles, gymnastic equipment, and crafts will also be added. A small concession stand
providing hot and cold foods and beverages will also be added, along with a souvenir section for
selling products promoting our brand awareness.
Fun for All will fuse adaptive rehabilitative products with traditional playground
activities to provide our clients with unique recreational experiences not found in a standard
indoor playground environment. We believe our membership prices will be competitive with
those incurred at mainstream indoor recreation facilities and local amusement parks. We
anticipate that our customers will use our service 5 to 7 times a year, thus recouping their
membership costs within that time period.
2e. Potential Growth Impediments
Although there are ample opportunities benefiting Fun for All in the local recreation
industry, there are a number of potential setbacks that could impede our growth and expansion
plans. The following is a list of possible impediments to fulfilling our organizational goals and
mission:
 Our competitors may expand their offerings by providing special needs individuals with
access to adaptive recreation products and services similar to our own.
 Our initial offerings may not attract enough interest from our target market.
 Our service has minimal advantages (i.e. patents) that would serve as a barrier to entry by
our competitors.
 Our dependency on our volunteer network could result in inadequate coverage during
peak business hours and during busy holiday seasons.
 Our fundraising efforts, donation drives, and ability to obtain government grants could
dry up during lean economic times, thus limiting our ability to expand our service and
jeopardizing our very existence as a non-profit.
3. MARKET RESEARCH AND ANALYSIS
3a. Customers
We have identified our customer base as consisting of families having one or more
children ages 3-17 with a confirmed special needs disability. Such families include those having
members diagnosed with Autism Spectrum Disorder (ASD), Down’s syndrome, Pervasive
Development Disorder (PDD), and various other chronic afflictions. Our customers are
consumers of services offered by numerous non-profit organizations and for profit ventures.
The major purchasers of our service will consist of special needs families within the
Lehigh Valley, a region 60 miles north of the Philadelphia metropolitan area in Southeast
Pennsylvania. The Lehigh Valley’s official census area encompasses Lehigh and Northampton
counties, and includes the Allentown, Bethlehem, and Easton (ABE) metropolitan area (refer to
map).

8. Map: The Lehigh Valley Region
In addition to the Lehigh Valley, we anticipate customer interest from regions outside of
our service area, including Berks, Bucks, and Montgomery counties, as well as Warren County
and other interior areas of New Jersey.
Our customers will access our service via local routes and by commute via the
Pennsylvania Interstate Highway System. Interstates 78 and 80 are the main arteries traversing
the region from east and west, with the Pennsylvania Turnpike providing an easy commute from
the northern and southern regions. All mentioned routes provide fast and convenient access to
our facility in Bethlehem, Pennsylvania.
We expect our service within the Lehigh Valley to be eagerly received within the special
needs community. Our goal is to invite families of special needs children to visit with our
knowledgeable staff at our state-of-the-art facility to determine the scope of recreational
activities we can provide. Membership in our service is typically purchased by a family
member, guardian, Power of Attorney, or conservator of the child being enrolled.
We assert that our clients will find the recreational opportunities provided by Fun for All
to be eclectic, engaging, socially stimulating, and priced competitively compared with the more
established firms in the adaptive recreation industry. The adaptive programs we provide are
monitored by our Recreational Programming Coordinator for utmost quality, with improvements
made on a continual basis. As word-of-mouth of the depth, breadth, and quality of our services
spreads within the special needs community, we anticipate a steadily increasing clientele and a
pattern shift away from the more entrenched adaptive recreation firms. In benefitting from this
trend away from the current adaptive recreation establishment, we believe Fun for All will
develop significant acceptance within the market within 1 to 3 years.

9. 3b. Total Market Size and Trends
The opportunities available in the special needs market are evident on a global scale.
According to Fifth Quadrant Analytics, a ratings company and index provider, the disability
market represents 1.3 billion people globally who face challenges across three general areas –
dexterity, cognition, or sensory issues. Nationally, the Health Resources and Services
Administration reports 10.4 million children in the United States as having special healthcare
needs, or 14 percent of all U.S. children.
Disability trends are also notable on a statewide level. In Pennsylvania, the number of
individuals identified as having a special needs disability has trended upward over the past 15
years. The table below illustrates the increasing prevalence of children diagnosed with a special
needs disability in the state of Pennsylvania between 1999 and 2000 and 2013 to 2014:
Table 1-2: IDEA Part B - Children with Disabilities in Pennsylvania for 1999-2000 and 2013-2014
1999-2000 2013-2014 % Change
Age 3-5 21,477 32,464 51.2%
Age 6-11 102,040 115,016 12.7%
Age 12-17 106,510 131,726 23.7%
Age 18-21 12,628 17,043 35.0%
Age 6-21 221,178 263,785 19.3%
Age 3-21 242,655 296,249 22.1%
Source: Reported by the State of Pennsylvania in accordance with Section 618 of IDEA to U.S. Department of Education, Office of Special Education Programs
Local growth projections for the Lehigh Valley also illustrate sizeable population
increases in the coming years. In a report releasedin 2012 by the Lehigh Valley Planning
Commission, the Lehigh Valley population will increase by 11.5% per decade from 2010 to
2040. With regards to disabled persons in the Lehigh Valley, the table below illustrates the
presence of a robust special needs population in Lehigh and Northampton Counties between the
years 2010-2014:
Subject
Lehigh
County,
Pennsylvania
Lehigh
County,
Pennsylvania
Northampton
County,
Pennsylvania
Northampton
County,
Pennsylvania
Estimate Percent Estimate Percent
DISABILITY STATUS OF THE CIVILIAN
NONINSTITUTIONALIZED POPULATION
Total Civilian Noninstitutionalized Population 349,844 349,844 295,996 295,996
With a disability 48,347 13.8% 37,301 12.6%
Under 18 years 81,800 81,800 63,309 63,309
With a disability 5,428 6.6% 3,026 4.8%
18 to 64 years 216,525 216,525 185,450 185,450
Source: U.S. Census Bureau, 2010-2014
American Community Survey 5-Year
Estimates

10. Based on the age and population demographics noted above, we believe our target
customer base will consist of special needs children within Lehigh and Northampton Counties
between 3 and 17 years of age. From the census data provided above, we estimate Fun for
All’s total market size of potential customers to be the following:
Lehigh County Northampton County Total
5,428 3,026 8454
We also expect significant interest from families having special needs members between
the ages of 18 and 21, and possibly above this stratum; therefore, our actual market size could be
significantly higher than our estimates.
In noting the above 11.5% increase in projected population growth in the Lehigh Valley
over the next decade, the market analysis provided in Appendix A assumes a proportional
increase in the age 3-17 age demographic per year for the forecasted 5 year period.
3c. Competition
The adaptive recreation industry serves the specialized needs of physically and mentally
disabled individuals within the Lehigh Valley. Our competitors consist of non-profit 501(c)3
organizations as well as for profit ventures providing varying levels of recreational activities for
special needs and mainstream persons alike.
Although not an exhaustive listing, we view the following organizations and companies
as our direct (recreational organizations) and indirect (therapeutic recreational) competitors in
the Lehigh Valley:
Recreational (direct):
YMCA of Bethlehem (2014 revenue: $2,213,674) - the YMCA is a leading nonprofit
organization specializing in youth development, healthy living, and social responsibility. The
local YMCA of Bethlehem is located approximately 5 miles from our facility. YMCA branches
serve their local communities by providing persons of all ages and socioeconomic backgrounds
with eclectic recreational programs and socialization opportunities. The YMCA price structure
is based on annual and monthly membership rates similar to our own.
While programs offered by the YMCA are accessible to special needs individuals, they
are not specifically tailored to their complex physical, psychological, or behavioral needs.
Additionally, their attentiveness to their clientele is often lacking if nonexistent. Therefore, we
intend to exploit this weakness by offering individualized recreational programs to disabled
individuals coordinated by our caring staff, at prices competitive with YMCA membership fees.
Freefall Trampoline Park (est. revenue 2014 - $2,000,000) – located in Bethlehem,
Pennsylvania within 15 miles of our facility, Freefall Trampoline Park is a 33,000 square foot
facility offering wall-to-wall trampolines, various participatory activities, big screen televisions,
and a concession area. The company’s pricing structure consists of hourly fees and flat rates for
parties and overnight stays.

11. Safety will be our utmost priority in dealing with our target clientele. Due to the inherent
risks involved with the usage of trampolines and the staffing needs required to maintain safe
conditions, customer safety would be severely compromised without implementing significant
precautions and safety adaptations. Therefore, we intend to compete with their firm by offering
alternative activities, safety-enhanced recreational equipment, and well-trained staff to ensure
customer safety.
Chuck E. Cheese (avg. store revenue 2014 - $1,550,000) – known primarily as a children
and family entertainment franchise, Chuck E. Cheese has a local footprint in Whitehall,
Pennsylvania within 10 miles of our facility. Similar to the YMCA, special needs individuals
can partake in the various entertainment activities offered at Chuck E. Cheese, such as viewing
puppet shows, playing arcade video games, and playing in ball pits. However, for many special
needs individuals with severe mobility, cognitive, and sensory issues, the frenzied environment
within a typical Chuck E. Cheese is simply overwhelming and offers little benefit to their
specific needs. We are confident that we can address this by offering similar activities in a
calming setting, thus reducing the likelihood of our customers experiencing sensory overload and
anxiety.
Bounce U (est. revenue per location - $500,000)– located in Bethlehem, Pennsylvania
approximately 8 miles from our facility, Bounce U is a national franchise specializing in
children’s recreation. Each location provides numerous air filled bouncers, slides, and activities
for customers to use and enjoy. The firm’s revenue drivers include birthday party and field trip
hosting, holiday events, and weekly activities including open bounce, toddler programs, and
cosmic light events.
Similar to our safety concerns with Freefall Trampoline Park, we feel that Bounce U
facilities are not conducive to many special needs individuals due to their mobility issues. We
intend to compete by offering air filled activities adapted to our clientele’s needs.
Live, Learn, & Play (est. revenue - $66,800) – located approximately 18 miles from our
facility in Emmaus, Pennsylvania, Live, Learn, & Play is a 501(c)3 non-profit organization
assisting local families with autistic and special needs. Although our mission and objectives are
similar, we strive to differentiate ourselves from Live, Learn, & Play by offering a competitive
fee-based structure, knowledgeable staff, and superior customer service.
Therapeutic /Recreational Services (indirect):
Easter Seals Eastern Pennsylvania (2014 revenue - $2,723,170) - located in Allentown,
Pennsylvania approximately 13 miles from our facility, Easter Seals is a world renowned
charitable organization serving over 2,500 children in the Lehigh Valley, Berks, Carbon and
Monroe Counties. They are organized as a 503(c)3 non-profit which specializes in early
intervention, occupational therapy, physical therapy, autism services, and camping/recreation.
Easter Seals is funded primarily through government agencies, private insurers, fee-for
service, and public philanthropic contributions/donations. We intend to compete with Easter
Seals through extensive donation drives, competitive fee structures, a depth of recreational
service offerings, and a compassionate and knowledgeable staff.
Lehigh Valley Health Network (2014 revenue – $1,647,152) - with numerous branches
located in Allentown and Bethlehem, Pennsylvania, LVHN Children’s Hospital is a non-profit

12. hospital network offering services including outpatient rehabilitation, physical therapy, and
occupational therapy.
We believe LVHN does not provide sufficient recreational opportunity for special needs
children, and we intend to take advantage of this oversight in their treatment programming.
Therefore, we will compete for market share by offering special needs children a greater breadth
of recreational opportunities specifically designed to improve their sensory and socialization
needs.
3d. Market Share Estimates:
Based on our proximity with our identified competitors and their 2014 revenues, our
market share estimates for the special needs recreation market in the Lehigh Valley are as
follows:
3e. Competitive Advantages
Fun for All will provide significant value for our clients and their families in several
ways. Particularly with rehabilitative service organizations specializing in therapeutic
programming, recreation and socialization opportunities are often marginalized. Recreational
activities, if offered, are sporadic in number and often held separately in satellite branches away
from where therapeutic activities are administered. At Fun for All, our clients will have the
advantage of participating in a full range of recreational activities that are both adaptive and
therapeutic within the confines of one facility.
Unlike other recreational facilities in the Lehigh Valley, Fun for All will offer additional
amenities such as the calming ambience of our quiet room, which is particularly suitable for
clients displaying problematic behaviors during their visits. Our multi-purpose room will also
provide unlimited opportunities for holding additional programs and events, as well as being a
suitable venue for fundraising activities and donation drives.
From a cost perspective, we seek to make our services affordable to families across
Lehigh and Northampton Counties. The demographics of the Lehigh Valley region include
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
30.00%
Easter Seals of
Eastern
Pennsylvania
YMCA of
Bethlehem
Freefall
Trampoline
Park
Lehigh Valley
Health
Network
(LVHN)
Chuck E.
Cheese -
Whitehall
Bounce U
(estimated)
Live, Learn, &
Play
Others
Estimated Market Share (Special Needs Recreation - Lehigh Valley)
(2014 Revenues)

13. special needs children and their families spanning across the socioeconomic spectrum. As our
organization grows, we seek to make our membership fees even more competitive and
affordable.
Ultimately, we believe the value added by the recreational opportunities that we offer and
the cost benefits that we provide, in comparison with our competitors, will attract a growing and
loyal customer base for our organization.
3f. Estimated Market Share and Sales Forecast
Our projected 1- and 3-year sales forecasts are presented in Appendices G and H. Our
assumptions in constructing these forecasts are as follows:
 Per U.S. Census Bureau data (ACS 5-Year Estimate 2010-2014), the total special needs
market for individuals aged 0-17 in the Lehigh Valley is 8454 persons.
 We expect to entice 10% of this market, totaling 845 potential clients, to visit our
facility.in our first year of operation. Of this group, we seek to attain a minimum 5.0%
enrollment in our base membership (42 clients), with a minimum 12.0% (10 clients)
enrolling in our gold membership.
 In year 2, we expect a 5.0% increase in base membership purchases over the previous
year and a 2.0% increase in gold memberships purchased over the same period.
 In year 3, we expect an additional 5.0% increase in base membership sales over year 2
sales, with a 2.0% increase in gold membership sales over the same period.
We believe that within one year of operation, we can capture close to 1% of the special
needs recreation market within the Lehigh Valley and amass over $98,000 in net income, not
including proceeds received from donations, fundraising, and grants.
As a contingency, we will consider expanding our targeted age demographic to include
potential clients between 18-21 years of age if our revenues projections differ significantly from
our actual results.
4. THE ECONOMICS AND THE BUSINESS
4a. Pro Forma Income Statements
Fun for All’s pro forma income statements for its first three years of operations are
provided in Appendix I. The following assumptions were made in preparing these statements:
 Due to our organization as a non-profit 503(c)3 service corporation, no cost of
goods sold figures were calculated in projecting our gross margins.
 Advertising and promotion expenses represent 4.0% of each month’s sales (refer
to section 5e for further information regarding the individual costs comprising this
expense).
 Salaries & Fringe benefits, which are fixed expenses, are projected to comprise
approximately 38% of sales.

14.  Utilities, which are variable expenses, comprise 2.0% of sales.
 Insurance expenses, which are fixed and paid quarterly, comprise approximately
1% of sales in the applicable months.
 Lease expenses are fixed, and we estimate they will comprise approximately 8.0%
of monthly sales.
 Wages are fixed expenses since overtime is not permitted. They comprise
approximately 1% of sales.
 Depreciation amounts vary monthly in accordance with the MACRS 7-year scale
– accelerated depreciation method used.
A 20 percent reduction in membership sales would severely impact our ability to generate
the revenues required for maintaining our operations. Due to the modest membership sales we
projected throughout our 3-year forecast, any further reduction in sales would impede our ability
to make payroll costs and negatively impact our advertising and promotion budgets. Our firm
also depends on its ability to borrow from outside sources to maintain positive cash flow;
therefore, a further reduction in sales could impair our ability to meet debt service requirements
and may result in our default without a significant increase in donations, grants, and fundraising
revenues. Our ability to obtain additional capital from our funding sources will also be gravely
impacted in light of a serious shortfall in sales.
4b. Pro Forma Cash Flow Analysis
Our projected monthly cash flows for the next three years are presented in Appendices
K-M. Prior to our grand opening in October 2016, Fun for All will receive start-up capital
totaling $40,000. We anticipate satisfying this initial loan within 3 years at an agreed interest
rate of 20%. At the end of year 1, we project the necessity of obtaining additional capital from
friends and family totaling $35,000, which will be paid within 4 years at 20% interest. At the end
of year 2, we anticipate having to borrow an additional $40,000 from family and through self-
funding. The family loan will be paid within 4 years of the loan origination at 20% interest.
* Note: We anticipate the acceleration of our loan payments as our donation drives,
fundraising efforts, and acquisitions of grant funding will permit.
Our service is predicated as a membership model whereby all applicable payments are
due by the first of each month. Non-payment of membership dues will result in the suspension
of member access until such payments are received. Therefore, no trade credit will be offered to
members in satisfying their membership fees. Additionally, we wish to negotiate trade credit
with our vendors with our accounts payable due net 90 days. Additionally, our projected salary
and wage costs include 3.0% increases for all full- and part-time employees at the beginning of
our 2nd and 3rd years of operation, pursuant to approval by our board of advisors. With regards to
inventory costs, we expect expenditures of approximately 3.0% of monthly sales.
Please refer to section 4a for a discussion regarding a sales reduction scenario and its
impact upon our operations.
4d. Breakeven (Unit Sales)
Fun for All anticipates a breakeven in membership sales at approximately 402 units in
year 1, 444 units in year 2, and 485 units in year 3. Due to our very conservative projections in
our unit sales projections each year, we believe it will be difficult to sell the required number of

15. units to meet the above breakeven figures. Therefore, we will attempt to alleviate projected
shortfalls in membership sales through extensive donation and fundraising efforts, as well as by
obtaining both government and private grant funding. The additional cost-reduction efforts
listed in section 4e will also be considered.
4e. Cost Control
Efforts to reduce costs as a means to increase our net income will be evaluated on a
continual basis. Such efforts include the following:
 Upon completion of our 3-year lease, we will consider moving to a different location of
equal or greater square footage at a smaller lease cost, as our cash flow requirements
dictate.
 Additional purchases of recreational products, office supplies, and promotional materials
will be sourced from lower cost providers than those obtained from our current providers.
 We are currently running a lean human resources plan; however, additional cost savings
could be realized by eliminating the part-time recreational assistant position. This will
require an even greater dependency on our volunteer network and client families to
ensure safe operating conditions.
5. MARKETING PLAN
5a. SWOT Analysis
The following SWOT Analysis provides a breakdown of Fun for All’s strengths,
weaknesses, opportunities, and threats in its efforts to gain market share against its competitors
in the special needs recreation industry:
Internal Organizational Strengths:
Strengths Description Means for Improvement
Market The Lehigh Valley region and
surrounding areas are a hub for
special needs services; strong
demand for special needs recreation
with continued growth
opportunities as the local
population expands.
Combining high quality services,
superior customer service, and a
caring staff will increase our market
share.
Product Fun for All’s superior programming
and flexible scheduling
arrangements for special needs
individuals in our state-of-the-art
facility will attract additional clients
as word of our service spreads.
Monitoring the efficacy of our
programs and classes to ensure they
meet the expectations of our clients
and their families; continuous
improvement of our offerings to
maintain their relevance and
effectiveness.

16. Staffing/Human Resources Fun for All’s management team
consists ofhighly experienced and
well-trained professionals in the
special needs recreation industry;
strengths include fundraising,
coordination of personnel, and
event planning/execution.
Continue to add seasoned
professionals in all areas of our
organization, including senior
management positions,board
memberships, and recreation staff.
Continue to attract new and repeat
volunteers to ensure coverage
needs; encourage family
participation.
Marketing Fun for All employs several
individuals with in-depth
knowledge of special needs
fundraising and marketing
strategies.
We will continue to develop our
brand awareness both locally and
throughout the region as our growth
permits. This includes leveraging
social media, cross promotions with
our partner firms, fundraising
events,and print media.
Service Affordability Fun for All is branded as a
recreation non-profit and does not
offer therapeutic services; therefore,
our customers are able to use FSS
funding along with personalmeans
to afford our services; membership
rates will be graduated based on net
family income.
Continue to employ an expanded
offering of recreational services and
to monitor competitor prices; will
seek to decrease our margins short-
term to attract more customers from
all socio-economic levels.
Internal Organizational Weaknesses:
Strengths Description Means for Improvement
Poor Economy The potential for an economic
downturn/recession may impact our
bottom-line by reducing the number
of clients using our service. Clients
may have less discretionary income
or have less access to FSS funding
as government funding sources are
cut.
As economic conditions warrant,
we may need to reduce our
membership rates and various
operational/fixed costs where
appropriate to increase our free
cash flow and ensure the survival of
the organization.
Lack of Company Recognition As a start-up non-profit
organization, we will be competing
against numerous entrenched
organizations and companies
having name recognition and
significant local market share.
We will counterour infancy in the
special needs recreation industry by
focusing on the quality of our
service offerings, touting the
expertise of our staff, and servicing
our customers and their families in
a supportive,non-judgmental
manner.

17. Staffing/Human Resources
Concerns
As a start-up, we anticipate there
will be coverage issues considering
the number of clients we expect to
serve and the number of offerings
we intend to provide. We also
expect to have difficulty filling
some open positions in the short-
term in light of the wages that we
are initially able to pay.
We seek to increase the number of
volunteers that can assist our
recreational support team as a
means to alleviate potential staffing
issues. We will aggressively seek
to attract military retirees and other
underrepresented groups to fill open
positions while remaining EEOC
compliant.
Funding Sources Our fundraising efforts and
donations may dry up as conditions
in the national economy continue to
erode Our customers’ access to
Family Self-Sufficient (FSS)
funding may deteriorate as funds
budgeted to social services are cut.
Our accessibility to government
grant funding may also be slashed.
The Lehigh Valley area continues
to be relatively strong in terms of
the number and willingness of
donors to contribute to our cause.
We will continue to focus on
developing our ties to partnership
organizations as a means to
increase our exposure to potential
donors. We may also consider
lobbying efforts as permissible by
law to argue against cuts in aid to
our special needs clients and their
families.
External Organizational Opportunities:
Strengths Description Means for Improvement
Location The Lehigh Valley is experiencing
burgeoning economic growth and
development due to its close
proximity to Philadelphia, western
New Jersey, and New York City.
Our future growth strategy is to
leverage our marketing efforts to
include these areas as economic
conditions permit.

18. Strategic partnerships We seek to form strategic alliances
with both non-profit organizations
and for profit ventures to increase
our visibility to the public and
increase our brand awareness.
Our goal is to form long-term
partnerships with local non-profits,
such as with the Miracle League of
the Lehigh Valley and ML of
Northampton County, as well as
with for profit ventures – such as
the Lehigh Valley IronPigs, the
AAA affiliate of the Philadelphia
Phillies.
Availability of Funding Sources Per figures available from the
Lehigh Valley Community
Foundation , the number of
households reporting charitable
contributions in Lehigh and
Northampton Counties was
approximately 88.08% (2005
figures), with private contributions
and grants in both counties totaling
$402,4710,761 in 2009.
By leveraging the fundraising
talents of our advisory board
members, we seek to obtain
adequate funding for growing our
non-profit organization.
External Organizational Threats:
Strengths Description Means for Improvement
Competition Competition for funding sources
among the various non-profit
organizations and corporations in
the Lehigh Valley could be fierce,
thus making fundraising more
difficult.
We must exploit the service gaps of
our competitors by providing
programs and services not currently
offered elsewhere.
Economic Conditions A recessionary economy could also
impact our ability to raise necessary
capital for operations and
expansion. Donations and
government/private grants could be
blunted, thus causing shortfalls in
anticipated capital acquisition.
We will engage in a vigorous
marketing campaign to ensure that
our fundraising initiatives produce
the required capital for maintaining
our operations and fulfilling our
mission.
Market Position/Product Issues Due to our position in the industry,
our service may be perceived to be
unneeded in light of the availability
of other recreational service
providers in the Lehigh Valley
region.
We will rely on positive word-of-
mouth customer feedback within
the special needs community to
substantiate the importance of our
service within the industry.

19. HR Issues Any inability to attract needed
volunteers could cause staffing
shortfalls, resulting in cancelled
programming and impacting our
free cash flow.
We will seek to attract volunteers
from various local schools and
organizations so that they may
fulfill their community service
requirements. Adequate volunteer
coverage will ensure that our
services can operate with minimal
disruption.
5b. Overall Marketing Strategy
As mentioned in the Market Research and Analysis section, we will direct our marketing
efforts to families having special needs children between the ages of 3 and 17 years of age. Our
initial marketing campaign will target families of special needs children residing in the
Allentown/Bethlehem/Easton metropolitan region, as we believe a significant portion of our
potential customer base resides in this area. Secondary efforts will be directed to the suburban
areas of the Lehigh Valley, including the more affluent sections of Northampton and Lehigh
Counties, such as Lower Nazareth, Center Valley, and South Whitehall.
The following table delineates our targeted marketing philosophies for both the ABE
metropolitan region and the remaining Lehigh Valley market segment:
Market Segment Customer Expectations Customer Marketing
Strategy
Allentown/Bethlehem/Easton
Metropolitan Area Customers
1. Low Cost
2. Supportive
Environment
1. Accentuate the
availability of Family
Self-Sufficiency (FSS)
grants to defray the cost
of our membership fees.
2. Promote the qualities of
our caring, non-
judgmental staff.
Remaining Lehigh Valley
Customer Base
1. Competitive Prices
2. Convenience of Use
1. Emphasize the
affordability of our annual &
monthly rates with those
offered at both traditional and
specialized recreational
facilities.
2. Contrast the flexibility of
our operating hours with
those offered at other
facilities.
Fun for All will also direct its overall marketing and advertising efforts to both market
segments by emphasizing the following:

20.  Our ability to offer recreational activities focusing on the specific sensory, physical, and
cognitive needs of each of our clients.
 The activities and programs we provide are recreational, yet provide therapeutic benefits
for our clients.
 Our service will assist our clients in developing their coping techniques and
socialization skills.
 Fun for All has a knowledgeable staff of recreation professionals specializing in the care
of special needs individuals.
 Our service allows special needs children and their families to engage with each other in
a relaxing, highly interactive, and non-judgmental environment.
 Most of all, our service is FUN!
Once our target customers and their families experience the benefits, convenience, and
affordability that Fun for All provides, we expect positive word-of-mouth within the local special
needs community to drive additional membership sales, thus allowing us to sustain and
eventually expand our operations. The cornerstone of our long-term growth strategy is to move
our operations to a larger facility within the Lehigh/Northampton County area which will allow
us to purchase additional recreational products and expand on the recreational opportunities that
we can provide. Additionally, as the economic climate and our fundraising efforts permit, we
will seek to add an additional location closer to the city of Philadelphia or further to the west of
our current location, preferably near the city of Lancaster. Our ability to obtain government
grants will also be a determinant in our ability to both improve and expand.
5c. Membership Pricing
Families of special needs children wishing to access our service may do so by purchasing
a monthly or annual membership. As mentioned in the Industry Overview section, families of
potential clients must complete our signup registration form disclosing important information
regarding their special needs family member. A separate form which discloses our membership
rates will also be attached to the registration form.
Pricing of our annual memberships will be a tiered systembased on the level of
services offered in each tier. The pricing scale will be implemented as follows (cash only at
this time):
Annual Membership (12 Month Contract) – full price paid at signup:
$360.00 per year (per child) for our base package.
$480.00 per year (per child) for our gold package.
*The base package includes full access to all activities and areas listed in section 2c.
*The gold service package includes full access to services provided in the base package, plus
free access to all recreational classes and special events, and favored access to our service during
peak time periods.

21. Monthly Membership Rates (no contract required – fees must be paid on or before the 1st
of each month):
 $30.00 per month (per child) for base service package.
 $40.00 per month (per child) for gold service package.
- Although not anticipated at this time, we may elect to assess a nominal one-time enrollment fee
with each membership sold at the time of sign-up. Special classes and events not included in our
annual and monthly base packages will require an additional fee of $15.00 per class/event.
- Drop-in visits, with the exception of those conducted through our introductory screening
process, are not permitted at this time.
The above pricing scale is comparable to those typically offered at mainstream
recreational facilities and gyms. Our estimates suggest that the above pricing scale will enable
us to sell a greater amount of memberships within our targeted demographics, thus allowing us to
increase our market share in the Lehigh Valley over time. Additionally, due to our organization
as a non-profit service corporation, our cost of goods sold (COGS) will be significantly
minimized, thus generating significant gross profits. Additionally, by keeping our operating
costs minimized through decreased labor costs, combined with our anticipated tax-exempt status,
we believe we will generate the required net income for maintaining and eventually expanding
our service. Our anticipated revenue streams provided through our donation and fundraising
drives and via our receipt of government grant funds will also increase our ability to expand our
operations beyond the Lehigh Valley region.
5d. Service Policies
Customers wishing to cancel their monthly or annual memberships may do so in writing
or by visiting our facility. Annual membership refunds will be mailed by paper check within 30
days of the cancellation date on a pro-rated basis.
5e. Advertising/Promotion/Fundraising Activities
Our ability to promote our organization as a cost effective provider of recreational
activities for special needs children is crucial for ensuring our longevity and growth. Throughout
the Lehigh Valley, and particularly in the ABE metropolitan region, it is essential for us to gain
exposure to our target customers as a means to nurture our brand awareness and to spur customer
interest. A key ingredient for fostering our brand awareness is for representatives of Fun for All
to appear at local sponsorship events promoting the causes of other special needs organizations.
The following is a tentative listing of sponsorship events in which Fun for All representatives
will be attending in 2016:
 2016 Autism Speaks Walk – Saturday, April 16, 2016, Allentown, Pennsylvania
 Easton’s Angel’s disABILITY Awareness Fun Walk & 5K, Sunday, April 19, 2016,
Easton, Pennsylvania
 2016 Autism Speaks Resource Fair, date TBA, Allentown, Pennsylvania

22.  2016 One Step Forward Celebration, May 25, 2016, The ARC of Lehigh and
Northampton Counties, Bethlehem, Pennsylvania
 2016 Highmark Walk for a Healthy Community, Saturday, June 4, 2016, DeSales
University, Center Valley, Pennsylvania
 2016 Highmark Annual Golf Outing, Monday, August 1, 2016, Silvercreek Golf Course,
Hellertown, Pennsylvania
 2016 Allen D. Deibler Memorial Golf Tournament, September 30, 2016, Southmoore
Golf Club, Bath, Pennsylvania
* We anticipate expenditures for sponsorship events to comprise 25% of our monthly
promotion budget (1% of sales per month).
Another facet for maximizing our fundraising efforts and brand awareness is through our
leveraging of social media. To ensure maximum Return on Investment (ROI) for our marketing
and advertising dollars, we will purchase promotional ads and sponsored posts through social
media outlets such as Facebook and Twitter. This will allow us to target families of special
needs children in close proximity to our geographic location and to pinpoint potential clients
within the age 3-17 age demographic. Our ability to purchase advertising through social media
outlets will increase the visibility of our service and enable us to publicize and promote our
future fundraising events.
* We anticipate expenditures for social media advertising to comprise 50% of our monthly
promotion budget (2% of sales per month).
An additional marketing strategy we seek to implement is to form strategic partnerships
with local non-profit organizations and for profit ventures. These partnerships will allow us to
reach a broader audience within the special needs community and to further increase our brand
awareness. The following organizations have been identified as potential strategic partners for
our organization:
 The ARC of Lehigh and Northampton County
 Camelot House
 The Miracle League of the Lehigh Valley; The Miracle League of Northampton
County
 The Lehigh Valley IronPigs
 The ARCH (Autism Resource Community Hub) of the Lehigh Valley
 The Coco Foundation
Our goal in leveraging these partnerships is to display our brochures, promotional
materials, and business cards on community billboards within their facilities to promote the
recreational activities provided by our service.
A particularly important organization that we seek to cultivate a long-term partnership
with is The Lehigh Valley IronPigs, the AAA baseball affiliate of the Philadelphia Phillies.
Located in Allentown, Pennsylvania, the Lehigh Valley IronPigs organization has dedicated
itself to helping special needs causes since its founding in 2007. Specifically, we would like to

23. purchase outfield wall advertising at Coca-Cola Park, the club’s 8,278-seat stadium, to facilitate
outdoor advertising for our service. We also intend to use similar advertising techniques at both
Miracle League baseball stadiums in Schnecksville and Easton, Pennsylvania. Partnering with
the Lehigh Valley IronPigs will also enable us to enjoy potential benefits from their fundraising
events and grants facilitated through IronPigs Charities.
* We anticipate costs incurred for facilitating strategic partnership efforts to comprise
25% of our promotion budget each month (1% of monthly sales).
In consultation with our Board of Advisors, Fun for All senior management will also
coordinate in-house fundraising events in our multi-purpose room each month. These events will
include guest speakers donating their time to discuss topics pertinent to special needs individuals,
such as financial planning, institutionalized living, and estate planning. Additional events such as
bake sales, Chinese auctions, holiday activities, and motivational speaker presentations will also
be held. For a nominal fee, members and non-members alike can attend these events with the
proceeds benefiting Fun for All. Additional fundraising events held at off-site locations will also
be given future consideration as our operations permit.
Additionally, Fun for All will maintain a robust online presence by obtaining a domain
name through RCN, our internet service provider. Visitors to our web site can peruse
information regarding our mission and organizational goals, as well as view a calendar of our
future fundraising events. A donation link will also permit visitors to make online tax-deductible
donations.
Fun for All will also seek additional funding by applying for government grants. The
federal government utilizes various grant programs administered on state and local levels as a
means to fund programs that provide needed social benefits for the public. Upon filing our
Articles of Incorporation, we will consult with our attorneys, Davison & McCarthy, PC, to assist
with our federal and state applications for 501©3 registration and tax-exempt status. Once
approved, we will begin the process of screening our eligibility for government grant
opportunities as well as for private grants.
Appendix B provides the anticipated timeline of our advertising and promotional
activities leading to our grand opening in fall 2016.
6. DESIGN AND DEVELOPMENT PLANS
6a. Development Status and Tasks
A detailed timeline of our design and developmental tasks is provided in section 11. Our
ability to meet the deadlines listed in the timeline and ensure the successful launch of our service
requires the following competencies:
 Knowledge of the design and implementation of adaptive recreational products. Fun for
All will contract with TFH USA, a leading provider of special needs goods, to develop
our sensory room and supply recreational products for our facility.

24.  Experience in the development and measurement of recreational programming for special
needs individuals. In addition to the experiences of its principals, Fun for All will fill
three positions needed for devising and implementing our programs and measuring their
efficacy.
 The ability to network and forge strategic partnerships with targeted organizations. The
principals of Fun for All will leverage their own talents and the extensive experience of
their board of advisors to cultivate strategic partnerships beneficial to the organization.
As a trial run for our service, Fun for All will open its doors on September 18, 2016 for a
one week sneak preview. The special needs community and other interested parties will be
invited to visit the facility and immerse themselves in our recreational environment. Participants
will also be asked to complete a survey providing us with valuable information regarding their
impressions of the facility and guidance for improving our service. Results will be gathered at
the end of the preview week and suggestions implemented as warranted prior to our grand
opening.
6b. Difficulties and Risks
For cost reduction purposes, we have elected to lease a space smaller that our operations
initially would dictate, thus increasing the possibility that our facility will be aesthetically
unappealing to our customers. To reduce this risk, we intend to remove and cycle smaller
recreational products within our facility to increase our space requirements as needed. An
additional measure, though not anticipated, is to convert our quiet room into an additional space
for positioning recreational products for customer use.
Additionally, we have projected the completion of the owner-initiated renovations of the
facility to occur by the week of March 13, 2016. While we expect renovations to be finished at
that time, we recognize that delays beyond our control could push the completion date further
into the future. Our contingency in this case is to continue with our non-profit registration
efforts and to begin the process of ordering recreational products for the facility with the
condition that they be delivered upon completion of the renovations and our signing of the lease.
Finally, as mentioned in our SWOT analysis, we anticipate that there could be potential
staffing problems resulting in a lack of adequate coverage during peak operating times and
holiday periods. Although we expect board approval to hire three full-time and one part-time
staff member, their hiring will not ensure that we have the human resources required for
operating purposes. Therefore, our on-going strategy to alleviate our staffing concerns is to
develop a network of community volunteers and to encourage family participation throughout
the facility. We may elect to add additional part-time staff members in the future as our board of
advisors and operating successes permit. Conversely, we may elect to eliminate our part-time
staff and rely more on our volunteer network if our cash flow needs necessitate this measure.
6c. Costs
An itemized listing and breakdown of anticipated start-up costs is provided in Appendix
E. Both the table and the pie chart provide an estimated breakdown of costs we expect to incur

25. prior to our grand opening in fall 2016. A forecast of estimated payroll costs for the next three
years is provided in Appendix F.
7. OPERATIONAL PLAN
7a. Geographical Location
Fun for All will be located on Route 191 in Bethlehem, Pennsylvania at the following
address:
Fun for All
198 Nazareth Pike
Bethlehem, PA 18020
The facility is in close proximity to the Route 22 corridor linking the Allentown,
Bethlehem, and Easton (ABE) metropolitan areas, Interstates 78 and 80, which link the Lehigh
Valley region to western New Jersey, and the Pennsylvania Turnpike, linking our service area
with the Scranton/Wilkes Barre region to the north and the city of Philadelphia to the south.
Our facility has ample parking and is easily accessible via personal transportation as well
as via local public transportation carriers such as LANta Van Service and LANTABUS.
Fun for All’s anticipated hours of operation will be as follows:
Operating Business Hours:
Monday through Friday – 8:00a.m. – 7:00p.m.
Saturday – 8:00a.m. – 8:00p.m.
Sunday – 10:00a.m. – 6:00p.m.
Weekly Hours of Operation: 75 Hours
7b. Facilities and Improvements
The facility we are surveying for lease, Hecktown Square, was formerly occupied by a
catering company and is currently undergoing a complete owner-initiated renovation (Appendix
C). Upon completion of the renovation project, we seek to enter into a three year agreement
with The James Balliet Commercial Group to lease a 1500 square foot space within the facility at
a rental rate of $1,750.00 per month.
Upon signing of the lease, we will consult with TFH USA to commence with the design
of our Multi-Sensory Room (MSR) and with IWS to assist with the internal design of the
remainder of the facility. Expenditures for the exterior of the facility, with the exception of
signage installation, will be minimal due to the mentioned owner-initiated renovations. Upon
completion of the Multi-Sensory Room and remaining interior, we will proceed with purchasing
the various recreational products (adaptive toys, bouncers, etc.) needed for operations and to

26. position these items within the various rooms of the facility. Our estimated cost for supplying
recreation products for the facility is $20,947, $1,088 for purchases of office products, $996 for
office equipment, $811 for marketing and promotional items, $274 for building/remodeling
items, and $2,835 for other miscellaneous costs such as consulting and attorney fees.
7c. Operating Strategy
The following chart provides a listing of the companies used by Fun for All in facilitating
its grand opening and operations:
Supplier Business Role
TFH USA (www.specialneedstoys.com/usa/) 1. Supplying adaptive recreational products
for use throughout the facility.
2. Contracted as a design consultant for our
Multi-Sensory Room
IWS (www.interiorworkplace.com) 1. Contracted as a design consultant for the
remaining interior of the facility.
Blastzone (www.blastzone.com) 1. Suppliers of our inflatable party
Moonwalk.
Office Max (www.officemax.com) 1. Suppliers of our promotional flyers,
membership cards, brochures, and
stationary.
Vistaprint (www.vistaprint.com) 1. Provider of our business cards.
Leading Edge Signs & Imaging
(www.leadingedgesigns.net)
1. Manufacturer of our promotional banners
and outdoor signage.
Walmart (www.walmart.com) 1. Supplier of office equipment, office
supplies, housewares, and furnishings.
Palmer Retail Solutions
(www.palmerretailsolutions.com)
1. Provider of our cash wrap counter
Home Depot (www.homedepot.com) 1. Provider of various houseware items and
maintenance supplies.
Office Depot/Best Buy/Staples
(www.officedepot.com / www.bestbuy.com) /
(www.staples.com)
1. Providers of our computer system and
copier supplies.
Dollar Tree (www.dollartree.com) 1. Supplier of cleaning products.

27. 8. MANAGEMENT TEAM
8a. Organization/Key Management Personnel and Roles
Fun for All’s mission of providing special needs children in the Lehigh Valley with
adaptive recreational opportunities requires a caring and dedicated team of professionals and
volunteers. The following individuals will be providing their talents and skills to Fun for All for
fulfilling its mission and objectives:
 Steven Thomas Reilly – Executive Director: Steven Reilly is a 1991 graduate of
Pennsylvania State University with a Bachelor’s Degree in Government Administration
and a minor in History. Steven is currently completing his Master’s Degree in Business
Administration (MBA) at Shippensburg University with an anticipated graduation in
May 2016. For the past six years, Steven has been a volunteer for the Miracle League
of the Lehigh Valley baseball league and currently has two children participating in the
program. For the past 19 years, Steven has worked for the transfer agent of MainStay
Investments, a subsidiary of New York Life Insurance Company, as a service
representative. He holds FINRA Series 6 and 7 licenses. Steven’s experience in
financial services, technical writing, and volunteerism will be invaluable in fulfilling
Fun for All’s mission and objectives. Steven’s primary responsibilities involve
spearheading the organization’s fundraising, donation drives, and advertising. Steven
will also manage Fun for All’s day-to-day operations.
 Recreation Program Coordinator (vacant) – We are seeking to hire a full-time
Recreation Program Coordinator to assist the Executive Director in developing the
programming and classes offered to our clients. This is a salaried position which
requires potential candidates to have a Bachelor’s degree and prior experience in caring
for special needs persons and the development of special needs programs. The ideal
candidate must possess all of the required licenses, be CPR certified, and satisfy all
required pre-clearances. The RPC will also serve as both a mentor and resource for our
Recreational Assistants and volunteers.
 Recreational Assistant (part-time) (vacant) – We are seeking to hire an additional
Recreational Assistant to serve as a direct contact with our special needs clients and
their families. As a front-line representative of our organization, the candidate must be
customer friendly, patient, and willing to assist our clients in an eager and non-
judgmental manner. The candidate will be expected to assist our clients and their
families throughout the different stations within the facility, and will also serve as a
source of information for our volunteers. The candidate must also be CPR certified and
satisfy all required pre-clearances.
** The part-time Recreational Assistant is expectedto work weekends for 5 hours per
day, totaling 10 hours per week. Fun for All’s work week begins Monday and ends
Sunday.

28.  Volunteers – On a continual basis, we will be seeking individuals from surrounding
communities to serve as volunteer ‘angels.’ Volunteers will be expected to accompany
our clients throughout the facility and serve as ‘play companions’ as they utilize the
various interactive toys and activities within each of our stations. Our goal is to have
volunteers on-site each day to ensure that we have adequate coverage. We are
particularly seeking to recruit retirees, former military personnel, and members of local
church groups and civic organizations to donate their time for volunteering. We will
also aggressively recruit students from local high schools, colleges, and universities to
serve as volunteers as a means to fulfill their community service requirements.
Accordingly, we anticipate having an ample pool of available volunteers to assist us in
fulfilling our mission and objectives throughout the year.
8b. Board of Advisors
In addition to Steven Reilly serving as a non-voting board member, we seek to leverage
the talents of the following individuals to serve on a voluntary basis on Fun for All’s board of
advisors:
 Kathleen Reilly – Kathleen is a 1998 graduate of Pennsylvania State University with a
Bachelor’s Degree in Human Development and Family Studies. Kathleen has been a
Miracle League of the Lehigh Valley volunteer for the past six years and, along with
Steven, has two children participating in the program. Kathleen’s previous working
experience includes six years working in the financial services industry, five years as a
caregiver with Comfort Keepers, one year with Traditions of Hanover at Home as a
caregiver, and one year as a Therapeutic Staff Support (TSS) with Providence.
 Melissa Borland: Melissa is the current President and CEO of the Lehigh Valley Zoo
and previously served as Executive Director of the Miracle League of the Lehigh
Valley for six years. A graduate of Kutztown University, Melissa has extensive
leadership, volunteer, and fundraising experience. Melissa previously worked for
Lifespan and Cornell Abraxas creating programs for children in need.
 Kyle O’Neill: Kyle is a former Commissioner and Executive Director of the Miracle
League of the Lehigh Valley and is currently serving on the advisory board of the Coco
Foundation. Kyle is a graduate of Loyola University in Maryland and has prior
experience in nonprofit management. Kyle also has extensive advertising experience.
 Charlie Indelicato: Charlie is a volunteer with the Miracle League of the Lehigh Valley
and has one child participating in the program. Charlie has served as both a coach and
an announcer during his tenure with the Miracle League, and his participation in
various behind-the-scenes activities has ensured the smooth operation of the program
over the years. Charlie has superior organizational skills and leadership ability.

29. 8c. Compensation/Ownership:
Pursuant the approval of the voting members of our board of advisors, the following
compensation will be paid to Fun for All employees:
- Executive Director (Steven Reilly): $35,000/year
- Recreational Program Coordinator: $30,000/year
- Recreational Assistant (part-time): $10.00 per hour
Upon board approval, we anticipate salary increases of 3% per year after our first year of
operation for the Executive Director, Recreational Program Coordinator, and Recreational
Assistant. Additionally, no bonuses or milestone awards will be paid to any Fun for All
employees resulting from the organization’s performance. Any profits or dividends realized
from Fun for All’s cash flow activities will be reinvested back into the organization.
8d. Supporting Professional Advisors and Services:
Accounting and payroll services will be provided by Paychex for bookkeeping purposes
and to ensure our compliance with all applicable federal, state, and local financial reporting
requirements. Attorney services will be provided by Davison & McCarthy, PC for assistance in
our non-profit registration and for handling various legal matters.
9. POTENTIAL RISKS AND PROBLEMS
A discussion for reducing our potential risks and problems is presented in the Means for
Improvement blocks in the Internal Organizational Weaknesses/ External Organizational Threats
portions of our SWOT Analysis in section 5a.
10. SUSTAINABILITY AND IMPACT
Fun for All will operate in full compliance with all federal, state, and local environmental
mandates and statutes. Where economically feasible, we will implement voluntary practices and
procedures designed to reduce our waste stream and carbon footprint. Energy-efficient light
bulbs and power strips will also be installed and used in applicable areas throughout the facility
to reduce our energy consumption. We will also actively engage in a recycling program for
waste paper, cardboard, glass, and plastic by providing applicable waste receptacles within the
facility. Waste and recycling receptacles will also be placed at the outside of the facility.
11. OVERALL SCHEDULE
Fun for All’s timeline of milestones and activities for commencing its operations is
provided in the following table:
Deadline Date Completed Activities/Milestone Achieved
March 13, 2016 (Week 1) 1. Owner-initiated renovations of the
facility completed.
2. Start-up funding obtained by
principals Steven and Kathleen
Reilly.

30. 3. File PA Nonprofit Articles of
Incorporation with the Secretary of
State to incorporate as a non-profit
corporation.
April 10, 2016 (Week 5) 1. Signing of lease through KW
Commercial- The James Balliet
Commercial Group.
2. Begin strategic
partnership/sponsorship efforts.
April 24, 2016 (Week 7) 1. Apply for 501(c)3 tax-exemption
with the IRS and through the PA
Department of Revenue.
2. Register for PA Charitable
Solicitation/Fundraising.
3. Obtain required building permits and
business license from City of
Bethlehem.
May 15, 2016 (Week 10) 1. Contract with TFH USA to begin
design and construction of Multi-
Sensory Room (MSR).
2. Consult with IWS concerning layout
of the remaining interior of the
facility.
3. Commence internal remodeling
(painting, etc.)
4. Begin purchases of recreation
products and office equipment
June 12, 2016 (Week 14) 1. Commence purchasing of
advertising/ and promotional items.
June 19, 2016 (Week 15) 1. Advertising/promotional items arrive
from suppliers.
July 3, 2016 (Week 17) 1. Completion of MSR and internal
remodeling.
2. Order exterior signage for facility.
3. Installation of cash wrap counter.
July 24, 2016 (Week 20) 1. Installation of exterior signage.
2. Order office equipment (computer,
telephony).
3. Obtain domain name for web site
(funforallrecreation.com)
August 7, 2016 (Week 22) 1. Arrival/installation of all office
equipment.
August 14, 2016 (Week 23) 1. Positioning and testing of all
recreation products.
2. Testing functionality of all office
equipment.

31. August 21, 2016 (Week 24) 1. Hiring of employees.
September 11, 2016 (Week 27) 1. Training of employees.
September 18, 2016 (Week 28) 1. Sneak-peak opening (one week)
2. Tabulation/analysis of sneak-peak
survey results; implement changes.
October 3, 2016 (Week 30) 1. FUN FOR ALL GRAND OPENING
12. CRITICAL RISKS, PROBLEMS, AND ASSUMPTIONS
In constructing Fun for All’s sales forecast and financial statements, the following
assumptions, risks, and problems were noted:
 The sales forecast officially begins in October 2016, which is the month of Fun for All’s
grand opening.
 Of our total estimated market base (8454), we anticipate that 10% of this group, totaling
845 potential clients, will visit our facility and sample our service.
 Of the 845 potential clients, we are forecasting that 5% of this group, totaling 42 persons,
will purchase base memberships in October 2016.
 Of the 845 potential clients, we are forecasting that sales of 1.25% of this group, totaling
10 persons, will purchase gold memberships in October 2016.
 Promotion and advertising costs are assumed to total 4% of monthly sales.
 We assume that accounts receivable will not apply since all monthly membership fees
must be paid by the first of each month.
 Cost of goods will be minimized since Fun for All is a service organization.
 Organizational cash flow could be impeded if our forecasts of membership sales do not
meet our expectations. Additional cash flow issues could result if our donation drives,
fundraising efforts, and grant filings do not bring sufficient cash inflows.
 Our assumptions do not account for the potential of terminated memberships, which will
ultimately decrease our growth projections and anticipated sales receipts.
 We assume that our application for federal and state tax-exemption status will be
accepted; therefore, our earnings will not be subject to federal and state taxation.
13. THE FINANCIAL PLAN
13a. Initial Financing Costs
The principals of Fun for All, Steven and Kathleen Reilly, seek to obtain a $40,000 loan
from family members as initial seed capital for start-up costs. The start-up funding will be
allocated as follows:
Start-Up Allocation Item Budgeted Amount
Recreation Products Purchases $20,947
Office Products Purchases $1,088
Office Equipment Purchases $996

32. Marketing and Promotional Costs $811
Building/Remodeling Costs $273
Other Costs (Consulting Fees, Attorney) $2,835
Utilities (Electric, Water/Sewer) $300
First Month Lease Payment $1,750
Insurance Costs $300
Miscellaneous Costs (Sponsorship Fund, Etc.) $10,700
Total Start-Up Distribution Costs $40,000
14. APPENDICIES
Appendix A: Market Analysis
MARKET ANALYSIS
Potential
Customers
(Lehigh
Valley)
Conservative
Growth Rate
Year 1 Year 2 Year 3 Year 4 Year 5 CAGR
3-17 Age
Bracket
1.15% 8551 8649 8748 8849 8951 1.0%
Appendix B: (Multi-Sensory Room Photographs)

33. Adaptive Recreation Products
Appendix C: Start-Up Advertising and Promotions Timeline (Beginning March 13, 2016)
Task Start Week End Week Priority Cost
Order Business Cards 14 15 High $30
Order Brochures 14 15 High $30

34. Order Promotional Flyers 14 15 High $20
Order Membership Cards 14 15 High $50
Order Promotional Banners (3) 14 15 High $225
Order Stationary 14 15 Medium $85
Order/Install Outdoor Signage 17 18 High $250
Order Miscellaneous Office
Items
14 15 Medium $121
Begin Strategic Partnerships 2 8 High N/A
Appendix D: (Facilty Lease Listing/Remodel in Progress/Aerial Photo)

35. Space Available: 1,500 SF
Rental Rate: $1,750.00 /Month
Lease Type: NNN
Appendix E: (Breakdown of Anticipated Start-Up Costs)
Recreation Products
Product Name Supplier Quantity Unit Cost Unit Cost x
Quantity
Bubble Mirror TFH USA 1 $305 $305
Unbreakable Mirror TFH USA 1 $74 $74
Table Top Bubble Column TFH USA 2 $429 $858
Interactive Bubble Tube TFH USA 1 $1,879 $1,879
Interactive Hurricane Tube TFH USA 1 $1,699 $1,699
Bubble Wall Tall TFH USA 1 $1,599 $1,599
Sound Controller TFH USA 1 $439 $439
Wireless Receiver TFH USA 1 $179 $179
SNAP Projector TFH USA 1 $899 $899
Laser Star Projector TFH USA 1 $219 $219
Fiber Optic Curtain TFH USA 1 $1,399 $1,399
Fiber Optic Waterfall TFH USA 1 $1,499 $1,499
Color Mirror Ball w/ Bracket TFH USA 1 $221 $221
Coral Ball Pool TFH USA 1 $699 $699
Somation Vibro Ball Pool TFH USA 1 $3,399 $3,399
Upside Down Climber TFH USA 1 $629 $629
Mini Plasma Ball TFH USA 2 $19 $38
Wiggly Gigly Legs TFH USA 1 $19 $19

36. Rain Rush TFH USA 1 $27 $27
Band in a Box TFH USA 1 $29 $29
Giant Step and Play Piano TFH USA 1 $79 $79
Multi-Sensory Balls TFH USA 2 $19 $38
Sensory Ball Set TFH USA 2 $15 $30
Sensory Bead Curtain TFH USA 1 $59 $59
Sensory Shapes (Set of 6) TFH USA 1 $22 $22
Exploration Center TFH USA 1 $299 $299
Activity Play Panel Center TFH USA 1 $549 $549
Tactile Box TFH USA 1 $119 $119
Weighted Tactile Beanbags TFH USA 1 $29 $29
Pop Up Firetruck TFH USA 1 $17 $17
Tactile Weighted Ball TFH USA 1 $17 $17
Jungle Jumparoo TFH USA 1 $449 $449
Bumble Bee Rocker TFH USA 1 $32 $32
Lady Bug Rocker TFH USA 1 $32 $32
Six Foot Parachute TFH USA 1 $39 $39
AAR Trampoline TFH USA 4 $249 $996
Bouncer w/ Handles Orange TFH USA 2 $119 $238
Bouncer w/ Handles Pink TFH USA 2 $119 $238
Rockerski TFH USA 1 $699 $699
Wheelchair Activity Arch TFH USA 1 $69 $69
Shape Sorting Cube TFH USA 1 $17 $17
Memory Cubes TFH USA 1 $44 $44
Rainbow Beads Abacus TFH USA 1 $28 $28
Construction Puzzle TFH USA 1 $12 $12
4 Ring Basketball Stand TFH USA 1 $189 $189
Target Nets TFH USA 1 $49 $49
Inflatable Party Moonwalk Blastzone 1 $399 $399
Play-Doh/Crayons/Paper Walmart 10 $5 $50
Totals $19,435 $20,947
OfficeProducts
Product Name Supplier Quantity Unit Cost Unit Cost x
Quantity
Cash Wrap Counter
Palmer Retail
Solutions
1 $750 $750
Draperies Walmart 3 $12 $36
Office Chairs Walmart 3 $40 $120
Vacuum Walmart 1 $55 $55
Plastic Buckets Dollar Tree 2 $7 $14
Disinfectants Dollar Tree 5 $1 $5
Cleaning Wipes Dollar Tree 5 $1 $5
Toiletries (pack of 12) Dollar Tree 1 $6 $6
Ladder (Aluminum) Walmart 1 $48 $48
Power Strips Walmart 5 $5 $25
Light Bulbs (4 Pack) Walmart 4 $6 $24
Totals $931 $1,088

37. OfficeEquipment
Product Name Supplier Quantity Unit Cost Unit Cost x
Quantity
Cash Register Walmart 1 $179 $179
All-In-One Computer Best Buy 1 $350 $350
Telephones Walmart 2 $29 $29
Memory Cards (Backup
Storage)
Walmart
2 $15 $30
Credit Card Reader Office Depot 1 $63 $63
Security Systemw/Hard
Drive
Walmart
1 $179 $179
Laminating Machine (Cards) Walmart 1 $20 $20
Audio Receiver w/Speakers Walmart 1 $96 $96
DVD Player Walmart 1 $50 $50
Totals $981 $996
Marketing and Promotional Items
Product Name Supplier Quantity Unit Cost Unit Cost x
Quantity
Business Cards (Pack of 500) Vistaprint 3 $10 $30
Name Tags Staples 3 $15 $45
All-In-One
Printer/Copier/Scanner/Fax
Machine
Walmart 1 $60 $60
Promotional Flyers Office Max 1 $20 $20
Membership Cards Office Max 5 $10 $50
Brochures Office Max 1 $30 $30
Outdoor Signage (Banner) Leading Edge Signs 1 $250 $250
Promotional Banners
(Stadium)
Leading Edge Signs
1 $125 $125
Promotional Banners Leading Edge Signs 2 $50 $100
Stationary Office Max 1 $85 $85
Printer Ink Cartridge Staples 1 $16 $16
Totals $671 $811
Building/Remodeling
Product Name Supplier Quantity Unit Cost Unit Cost x
Quantity
Paint/Painting Supplies Home Depot 10 $15 $150
Throw Rugs Walmart 2 $50 $100
Plants (entryway) Home Depot 3 $8 $24
Totals $73 $274

38. Other Costs
Product Name Supplier Quantity Unit Cost Unit Cost x
Quantity
Telephone/Internet Service RCN 1 $125 $125
Consulting Fee (TFH USA) TFH USA 1 $1,000 $1,000
Consulting Fee (Interior
Design)
IWS
1
$1,000 $1,000
Consulting Fee (Legal) Davison &
McCarthy, PC
1 $400 $400
Accounting/Payroll Fee Paychex 1 $310 $310
Totals $2,835 $2,835
Start-Up Cost Breakdown:
$20,947
$1,088
$996
$811
$274
$2,835
Start-Up Costs
Recreational Products Office Products Office Equipment
Marketing/Promotional Items Building/Remodeling Other Costs

39. Appendix F: 3-Year Projected Human Resources Expenditures
Year Year 1 Year 2 Year 3
Projected Pay
Increase
N/A 3.00% 3.00%
Executive Director –
Steven Reilly
$35,000 $36,050 $37,132
Recreational Program
Coordinator (FT)
$30,000 $30,900 $31,827
Recreational Assistant
(PT)
$5,200 $5,356 $5,517
Number of Employees 3 3 3
Total Payroll $70,200 $72,306 $74,476
Appendix G: Sales Forecast 1st Year Pro Forma
Fun for All of the Lehigh Valley
Sales Collections
Year 1 Year 1 Year 1 Year 1 Year 1 Year 1 Year 1 Year 1 Year 1 Year 1 Year 1 Year 1
Oct-16 Nov-16 Dec-16 Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17 Jul-17 Aug-17 Sep-17
Product A
- units sold 42.00 42.00 42.00 42.00 42.00 42.00 42.00 42.00 43.00 43.00 43.00 42.00
- price/unit $360 $360 $360 $360 $360 $360 $360 $360 $360 $360 $360 $360
Total Sales $15,120 $15,120 $15,120 $15,120 $15,120 $15,120 $15,120 $15,120 $15,480 $15,480 $15,480 $15,120
Cost of Goods Sold $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product B
- units sold 10.00 10.00 11.00 10.00 11.00 11.00 11.00 11.00 10.00 10.00 11.00 10.00
- price/unit $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480
Total Sales $4,800 $4,800 $5,280 $4,800 $5,280 $5,280 $5,280 $5,280 $4,800 $4,800 $5,280 $4,800
Cost of Goods Sold $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales $19,920 $19,920 $20,400 $19,920 $20,400 $20,400 $20,400 $20,400 $20,280 $20,280 $20,760 $19,920
Total Cost of Goods Sold $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Collections
- %same month 100.00% $19,920 $19,920 $20,400 $19,920 $20,400 $20,400 $20,400 $20,400 $20,280 $20,280 $20,760 $19,920
- %second month 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
- %third month 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total collections $19,920 $19,920 $20,400 $19,920 $20,400 $20,400 $20,400 $20,400 $20,280 $20,280 $20,760 $19,920
Accounts Receivable
- opening $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
- plus sales $19,920 $19,920 $20,400 $19,920 $20,400 $20,400 $20,400 $20,400 $20,280 $20,280 $20,760 $19,920
- less collections $19,920 $19,920 $20,400 $19,920 $20,400 $20,400 $20,400 $20,400 $20,280 $20,280 $20,760 $19,920
- closing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
(Increase)/Decrease $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

40. Appendix H: Sales Forecast 2- and 3-Year Pro Forma
Appendix I: Pro Forma Income Statement
Fun for All of the Lehigh Valley
Income Statement Year 1 Year 2 Year 3
Sales $243,000.00 $253,920.00 $264,120.00
Cost of Goods Sold $0.00 $0.00 $0.00
Gross Margin $243,000.00 $253,920.00 $264,120.00
Operating Expenses
- Advertising & Promotion $9,739.00 $10,154.00 $10,563.00
- Salaries& Fringe Benefits $91,260.00 $93,997.80 $96,818.80
- Wages $2,430.00 $2,539.20 $2,641.20
- Depreciation $7,902.94 $15,717.84 $23,536.21
Lease Expense $21,000.00 $21,000.00 $21,000.00
Utilities $4,871.00 $5,076.00 $5,255.00
Insurance $503.25 $530.25 $553.25
Total Operating Expenses $137,706.19 $149,015.09 $160,367.46
Operating Profit $105,293.81 $104,904.91 $103,752.54
Non Operating Income/Expenses $0.00 $0.00 $0.00
- Interest Expense $7,046.10 $11,117.87 $14,198.89
Year 2 Year 2 Year 2 Year 2 Year 2 Year 2 Year 2 Year 2 Year 2 Year 2 Year 2 Year 2 Year 3 Year 3 Year 3 Year 3 Year 3 Year 3 Year 3 Year 3 Year 3 Year 3 Year 3 Year 3
Oct-17 Nov-17 Dec-17 Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19
44.00 44.00 45.00 45.00 44.00 44.00 44.00 44.00 45.00 44.00 44.00 45.00 47.00 47.00 47.00 47.00 46.00 46.00 47.00 46.00 46.00 46.00 47.00 47.00
$360 $360 $360 $360 $360 $360 $360 $360 $360 $360 $360 $360 $360 $360 $360 $360 $360 $360 $360 $360 $360 $360 $360 $360
$15,840 $15,840 $16,200 $16,200 $15,840 $15,840 $15,840 $15,840 $16,200 $15,840 $15,840 $16,200 $16,920 $16,920 $16,920 $16,920 $16,560 $16,560 $16,920 $16,560 $16,560 $16,560 $16,920 $16,920
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
11.00 11.00 10.00 11.00 11.00 11.00 11.00 11.00 11.00 11.00 11.00 10.00 11.00 11.00 11.00 11.00 11.00 10.00 11.00 11.00 11.00 11.00 11.00 11.00
$480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480
$5,280 $5,280 $4,800 $5,280 $5,280 $5,280 $5,280 $5,280 $5,280 $5,280 $5,280 $4,800 $5,280 $5,280 $5,280 $5,280 $5,280 $4,800 $5,280 $5,280 $5,280 $5,280 $5,280 $5,280
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$21,120 $21,120 $21,000 $21,480 $21,120 $21,120 $21,120 $21,120 $21,480 $21,120 $21,120 $21,000 $22,200 $22,200 $22,200 $22,200 $21,840 $21,360 $22,200 $21,840 $21,840 $21,840 $22,200 $22,200
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$21,120 $21,120 $21,000 $21,480 $21,120 $21,120 $21,120 $21,120 $21,480 $21,120 $21,120 $21,000 $22,200 $22,200 $22,200 $22,200 $21,840 $21,360 $22,200 $21,840 $21,840 $21,840 $22,200 $22,200
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$21,120 $21,120 $21,000 $21,480 $21,120 $21,120 $21,120 $21,120 $21,480 $21,120 $21,120 $21,000 $22,200 $22,200 $22,200 $22,200 $21,840 $21,360 $22,200 $21,840 $21,840 $21,840 $22,200 $22,200
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$21,120 $21,120 $21,000 $21,480 $21,120 $21,120 $21,120 $21,120 $21,480 $21,120 $21,120 $21,000 $22,200 $22,200 $22,200 $22,200 $21,840 $21,360 $22,200 $21,840 $21,840 $21,840 $22,200 $22,200
$21,120 $21,120 $21,000 $21,480 $21,120 $21,120 $21,120 $21,120 $21,480 $21,120 $21,120 $21,000 $22,200 $22,200 $22,200 $22,200 $21,840 $21,360 $22,200 $21,840 $21,840 $21,840 $22,200 $22,200
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

41. Profit Before Taxes $98,247.71 $93,787.05 $89,553.65
Income Taxes $0.00 $0.00 $0.00
Net Income $98,247.71 $93,787.05 $89,553.65
Appendix J: Pro Forma Balance Sheets
Fun for All of the Lehigh Valley
Balance Sheet Year 1 Year 2 Year 3
$42,979.00 $43,344.00 $43,709.00
Assets
Current Assets
- Cash $80,704.98 $162,980.21 $234,266.48
- Accounts Receivable $0.00 $0.00 $0.00
- Inventory $27,554.00 $35,150.00 $42,977.00
Total Current Assets $108,258.98 $198,130.21 $277,243.48
Fixed Assets
- Land $0.00 $0.00 $0.00
- Buildings $0.00 $0.00 $0.00
less Accumulated Depreciation $0.00 $0.00 $0.00
net Buildings $0.00 $0.00 $0.00
- Equipment $20,212.47 $40,199.77 $60,195.96
less Accumulated Depreciation $7,902.94 $23,620.77 $47,156.98
net Equipment $19,651.06 $39,083.23 $58,524.02
- Vehicles $0.00 $0.00 $0.00
less Accumulated Depreciation $0.00 $0.00 $0.00
net Vehicles $0.00 $0.00 $0.00
Total Fixed Assets $19,651.06 $39,083.23 $58,524.02
Total Assets $127,910.04 $237,213.43 $335,767.50
Year 1 Year 2 Year 3
Liabilitiesand Equities $42,979.00 $43,344.00 $43,709.00
Current Liabilities
- Accounts Payable $454.75 $472.50 $475.50
- Income Taxes $0.00 $0.00 $0.00
- Current Portion Long Term Debt $13,160.18 $23,755.47 $18,290.30
Total Current Liabilities $13,614.93 $24,227.97 $18,765.80
Long-Term Liabilities
- Long-Term Loans $16,047.40 $20,950.71 $35,413.29
- Mortgage $0.00 $0.00 $0.00
Total Long Term Loans $16,047.40 $20,950.71 $35,413.29
Owners' Equity $0.00 $0.00 $0.00
- Share Capital $0.00 $0.00 $0.00
- Retained Earnings $98,247.71 $192,034.76 $281,588.41
Total Owners' Equity $98,247.71 $192,034.76 $281,588.41
Total Liabilitiesand Equities $127,910.04 $237,213.43 $335,767.50

42. Appendix K: Pro Forma Cash Flow (Year 1)
Fun for All of the Lehigh Valley
Cash Flow
Year 1 Year 1 Year 1 Year 1 Year 1 Year 1 Year 1 Year 1 Year 1 Year 1 Year 1 Year 1
42644 42675 42705 42736 42767 42795 42826 42856 42887 $42,917.00 $42,948.00 $42,979.00
Opening Cash $0.00 $9,582.26 $11,719.76 $14,179.47 $21,134.23 $28,656.18 $36,178.14 $43,569.10 $51,087.55 $58,495.21 $65,777.12 $73,626.47
Cash Flow fromOperations
Net Income $7,614.32 $7,744.74 $8,254.50 $7,718.02 $8,322.61 $8,356.20 $8,262.01 $8,422.55 $8,342.54 $8,248.35 $8,854.66 $8,107.22
Plus Depreciation $765.31 $744.06 $723.39 $703.30 $683.76 $664.77 $646.31 $628.36 $610.90 $593.94 $577.44 $561.40
(Increase)/Decrease in Accounts Receivable $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Increase)/Decrease in Inventory -$20,847.00 -$612.00 -$612.00 -$598.00 -$612.00 -$612.00 -$612.00 -$612.00 -$608.00 -$608.00 -$623.00 -$598.00
Increase/(Decrease) in Accounts Payable $10,423.50 -$4,905.75 -$5,058.75 -$7.00 $3.50 $3.50 $0.00 $0.00 -$2.00 -$1.00 $7.50 -$8.75
Increase/(Decrease) in Income Taxes Payable $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total Cash Flow fromOperations -$2,043.87 $2,971.05 $3,307.14 $7,816.31 $8,397.87 $8,412.47 $8,296.31 $8,438.90 $8,343.44 $8,233.29 $8,816.60 $8,061.87
Cash Flow fromInvesting Activities
(Increase)/Decrease in Land $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Increase)/Decrease in Buildings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Increase)/Decrease in Equipment -$27,554.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Increase)/Decrease in Vehicles $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total Cash Flow fromInvesting Activities -$27,554.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Cash Flow fromFinancing Activities
Increase in Borrowed Funds $40,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Loan Principal Payments) -$819.88 -$833.54 -$847.43 -$861.56 -$875.92 -$890.52 -$905.36 -$920.45 -$935.79 -$951.38 -$967.24 -$983.36
Increase/(Decrease) in Share Capital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Dividend Payments) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total Cash Flow fromFinancing Activities $39,180.12 -$833.54 -$847.43 -$861.56 -$875.92 -$890.52 -$905.36 -$920.45 -$935.79 -$951.38 -$967.24 -$983.36
Net Cash Flow $9,582.26 $2,137.51 $2,459.71 $6,954.76 $7,521.96 $7,521.96 $7,390.96 $7,518.46 $7,407.66 $7,281.91 $7,849.36 $7,078.51
Closing Cash $9,582.26 $11,719.76 $14,179.47 $21,134.23 $28,656.18 $36,178.14 $43,569.10 $51,087.55 $58,495.21 $65,777.12 $73,626.47 $80,704.98

43. Appendix L: Pro Forma Cash Flow (Year 2)
Fun for All of the Lehigh Valley
Cash Flow
Year 2 Year 2 Year 2 Year 2 Year 2 Year 2 Year 2 Year 2 Year 2 Year 2 Year 2 Year 2
$43,009.00 $43,040.00 $43,070.00 $43,101.00 $43,132.00 $43,160.00 $43,191.00 $43,221.00 $43,252.00 $43,282.00 $43,313.00 $43,344.00
Opening Cash $80,704.98 $87,308.77 $94,190.82 $100,954.06 $108,022.26 $114,895.80 $121,770.34 $128,516.39 $135,394.43 $142,597.88 $149,340.42 $156,214.96
Cash FlowfromOperations
Net Income $7,335.42 $7,533.39 $7,487.80 $7,864.23 $7,729.88 $7,795.03 $7,726.57 $7,921.54 $8,316.37 $7,913.89 $8,107.36 $8,055.58
Plus Depreciation $1,522.10 $1,479.82 $1,438.72 $1,398.76 $1,359.91 $1,322.14 $1,285.42 $1,249.71 $1,215.00 $1,181.26 $1,148.45 $1,116.55
(Increase)/Decrease in Accounts Receivable $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Increase)/Decrease in Inventory -$634.00 -$634.00 -$630.00 -$644.00 -$630.00 -$630.00 -$630.00 -$630.00 -$644.00 -$630.00 -$630.00 -$630.00
Increase/(Decrease) in Accounts Payable $11.75 $9.00 -$2.00 $6.00 -$3.50 -$3.50 $0.00 $0.00 $7.00 -$3.50 -$3.50 $0.00
Increase/(Decrease) in Income Taxes Payable $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total Cash FlowfromOperations $8,235.27 $8,388.21 $8,294.52 $8,624.99 $8,456.29 $8,483.66 $8,381.98 $8,541.25 $8,894.37 $8,461.65 $8,622.30 $8,542.13
Cash FlowfromInvesting Activities
(Increase)/Decrease in Land $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Increase)/Decrease in Buildings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Increase)/Decrease in Equipment -$35,150.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Increase)/Decrease in Vehicles $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total Cash FlowfromInvesting Activities -$35,150.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Cash FlowfromFinancing Activities
Increase in Borrowed Funds $35,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Loan Principal Payments) -$1,481.48 -$1,506.17 -$1,531.27 -$1,556.80 -$1,582.74 -$1,609.12 -$1,635.94 -$1,663.21 -$1,690.93 -$1,719.11 -$1,747.76 -$1,776.89
Increase/(Decrease) in Share Capital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Dividend Payments) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total Cash FlowfromFinancing Activities $33,518.52 -$1,506.17 -$1,531.27 -$1,556.80 -$1,582.74 -$1,609.12 -$1,635.94 -$1,663.21 -$1,690.93 -$1,719.11 -$1,747.76 -$1,776.89
Net Cash Flow $6,603.79 $6,882.04 $6,763.24 $7,068.19 $6,873.54 $6,874.54 $6,746.04 $6,878.04 $7,203.44 $6,742.54 $6,874.54 $6,765.24
Closing Cash $87,308.77 $94,190.82 $100,954.06 $108,022.26 $114,895.80 $121,770.34 $128,516.39 $135,394.43 $142,597.88 $149,340.42 $156,214.96 $162,980.21

44. Appendix M: Pro Forma Cash Flow (Year 3)
Fun for All of the Lehigh Valley
Cash Flow
Year 3 Year 3 Year 3 Year 3 Year 3 Year 3 Year 3 Year 3 Year 3 Year 3 Year 3 Year 3
$43,374.00 $43,405.00 $43,435.00 $43,466.00 $43,497.00 $43,525.00 $43,556.00 $43,586.00 $43,617.00 $43,647.00 $43,678.00 $43,709.00
Opening Cash $162,980.21 $166,275.40 $172,677.35 $179,070.30 $185,324.24 $191,395.29 $197,021.88 $203,284.83 $209,362.13 $215,441.42 $221,394.72 $227,817.17
Cash Flow from Operations
Net Income $6,998.02 $7,239.36 $7,340.85 $7,302.29 $7,213.35 $6,857.68 $7,597.94 $7,506.38 $7,602.46 $7,561.33 $8,119.94 $8,214.05
PlusDepreciation $2,279.22 $2,215.92 $2,154.37 $2,094.53 $2,036.36 $1,979.80 $1,924.81 $1,871.35 $1,819.37 $1,768.84 $1,719.71 $1,671.94
(Increase)/Decrease in AccountsReceivable $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Increase)/Decrease in Inventory -$666.00 -$666.00 -$666.00 -$666.00 -$655.00 -$641.00 -$666.00 -$655.00 -$644.00 -$634.00 -$634.00 -$634.00
Increase/(Decrease) in AccountsPayable
Increase/(Decrease) in Income TaxesPayable $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total Cash Flow from Operations $8,629.25 $8,798.28 $8,829.22 $8,730.82 $8,589.21 $8,186.73 $8,865.74 $8,723.47 $8,769.58 $8,688.42 $9,203.15 $9,252.00
Cash Flow from Investing Activities
(Increase)/Decrease in Land $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Increase)/Decrease in Buildings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Increase)/Decrease in Equipment -$42,977.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Increase)/Decrease in Vehicles $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total Cash Flow from Investing Activities -$42,977.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Cash Flow from Financing Activities
Increase in Borrowed Funds $40,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Loan Principal Payments) -$2,357.05 -$2,396.34 -$2,436.27 -$2,476.88 -$2,518.16 -$2,560.13 -$2,602.80 -$2,646.18 -$2,690.28 -$2,735.12 -$2,780.70 -$2,802.68
Increase/(Decrease) in Share Capital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(Dividend Payments) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Total Cash Flow from Financing Activities $37,642.95 -$2,396.34 -$2,436.27 -$2,476.88 -$2,518.16 -$2,560.13 -$2,602.80 -$2,646.18 -$2,690.28 -$2,735.12 -$2,780.70 -$2,802.68
Net Cash Flow $3,295.20 $6,401.95 $6,392.95 $6,253.95 $6,071.05 $5,626.60 $6,262.95 $6,077.30 $6,079.30 $5,953.30 $6,422.45 $6,449.32
Closing Cash $166,275.40 $172,677.35 $179,070.30 $185,324.24 $191,395.29 $197,021.88 $203,284.83 $209,362.13 $215,441.42 $221,394.72 $227,817.17 $234,266.48

45. Appendix N: Cash Flow Chart
Appendix O: Breakeven Analysis
$0
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
1 3 5 7 9 11131517192123252729313335
CashFlow
Month
Cash Flow
S…
Breakeven Analysis
Product A Year 1 Year 2 Year 3
Selling Price $360.00 $360.00 $360.00
Variable Cost $0.00 $0.00 $0.00
Contribution $360.00 $360.00 $360.00
Product B $0.00 $0.00 $0.00
Selling Price $480.00 $480.00 $480.00
Variable Cost $0.00 $0.00 $0.00
Contribution $480.00 $480.00 $480.00
Fixed Expenses $144,752.29 $160,132.95 $174,566.35
0
Product A
Breakeven Volume (units) 402 445 485
Units Sold 507 532 559