The document compares the expenses and profits of the gym's senior aquatics and youth gymnastics classes in October and November. The senior aquatics classes had higher total fees but similar expenses, resulting in higher profits than the youth gymnastics classes both months. A chart shows that the total profit for senior aquatics over the two months was over $50,000 while youth gymnastics was just under $50,000, indicating the senior aquatics classes were more profitable. The memo discusses adding additional senior aquatics classes on Tuesdays and Thursdays given the profitability and closure of a local senior center.

3. Is our Senior Aquatics
Classes more
profitable than our
Youth Gymnastics
Classes?

4. • Review the expenses and sales for October
& November
• Review memo July 29, 2013
• Assess profitability chart

5. Monday & Wednesday 3:30-4:30 PM
Tuesday & Thursday 3:00-4:00 PM
Classes Fees Total Students Total Fees
16 $125.00 21 $42,000.00
Expenses Per Hour Total Hours Expenses for Class Total Classes Total Expenses
Instructor/Coach $18.00 1.5 $27.00 16 $432.00
2 spotters $10.00 1 $10.00 16 $160.00
Lights $2.00 1 $2.00 16 $32.00
Clean up* $8.00 2 $16.00 16 $256.00
Total $880.00
Total Profit $41,120.00
Monday & Wednesday 3:30-4:30 PM
Tuesday & Thursday 3:00-4:00 PM
Classes Fees Total Students Total Fees
16 $135.00 24 $51,840.00
Expenses Per Hour Total Hours Expenses for Class Total Classes Total Expenses
Instructor/coach $18.00 1.5 $27.00 15 $405.00
2 spotters $10.00 1 $10.00 15 $150.00
Lights $2.00 1 $2.00 15 $30.00
Clean Up* $8.00 2 $16.00 15 $240.00
Total $825.00
*Cleanup/Locker/ Mat Clean Up Per Hour Total Profit $51,015.00
Youth Gymnastics October
Youth Gymnastics November

6. Senior Aquatics October
Monday & Wednesday 9:00-10:30 a.m.
Classes Fees Total Students Total Fees
7 $175 15 $18,375
Expenses Per Hour Total Hours Expenses for Class Total Classes Total Expenses
Lifeguard $25.00 2 $50.00 7 $350.00
2 Swim Assistant $10.00 1.5 $30.00 7 $210.00
Lights/Heat $5.00 1.5 $7.50 7 $52.50
Clean Up* $12.00 2 $24.00 7 $168.00
Total $780.50
Total Profit $17,594.50
Senior Aquatics November
Monday & Wednesday 9:00-10:30 a.m.
Classes Fees Total Students Total fees
7 $185 18 $23,310
Expenses Per Hour Total Hours Expenses for Class Total Classes Total Expenses
Lifeguard $25.00 2 $50.00 7 $350.00
2 Swim Assistant $10.00 1.5 $30.00 7 $210.00
Lights/Heat $5.00 1.5 $7.50 7 $52.50
Clean Up* $12.00 2 $24.00 7 $168.00
Total $780.50
Clean Up* Bathroom/ Locker/Pool Total Profit $22,529.50
Friendly Fitness Center

7. • Expense Chart Youth Gymnastics
• Expense Chart Senior Aquatics
• Comparison/Profibility Charts

8. $0.00
$50.00
$100.00
$150.00
$200.00
$250.00
$300.00
$350.00
$400.00
$450.00
Instructor/coach 2 spotters Lights Clean up*
Instructor/coach
2 spotters
Lights
Clean up*

9. $-
$50.00
$100.00
$150.00
$200.00
$250.00
$300.00
$350.00
$400.00
$450.00
Instructors/coach
2 Spotter
Lights
Clean Up

10. $0.00
$50.00
$100.00
$150.00
$200.00
$250.00
$300.00
$350.00
Lifeguard
2 Swim Assistance
Lights/Heat
Clean up

11. $0.00
$50.00
$100.00
$150.00
$200.00
$250.00
$300.00
$350.00
Lifeguard
2 Swim Assistants
Lights/Heats
Clean Up

12. • Here you will see the
July 29, 2013 memo I
sent out pertaining to
Youth Gymnastics classes
and Senior Aquatics
classes.
• Here is my updated
suggested calculation.
Is our Senior Aquatics
class or Youth
Gymnastics more
profitable

13. $0.00
$10,000.00
$20,000.00
$30,000.00
$40,000.00
$50,000.00
$60,000.00
$70,000.00
$80,000.00
$90,000.00
$100,000.00
October November Total
Dollars
Youth Gymnastics
Senior Aquatics
Comparison/Profitability

14. • We have room on our day schedule to add a class
• A local Senior Aquatics Center closed in our area
• We could add classes on Tuesday & Thursday 9:00-10:30 a.m.
• Seniors are on a fixed income so we should keep it at the $185

15. • We have no evening slots available
• We have two other gymnastics centers in our
area
• We would need to look for additional staff
• Our Youth Gymnastic classes are very
profitable