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

2. Review the expenses and sales for October & November Review memo July 29, 2013 Assess profitability chart 3. 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 4. 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 5. Expense Chart Youth Gymnastics Expense Chart Senior Aquatics Comparison/Profibility Charts 6. $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* 7. $- $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 8. $0.00 $50.00 $100.00 $150.00 $200.00 $250.00 $300.00 $350.00 Lifeguard 2 Swim Assistance Lights/Heat Clean up 9. $0.00 $50.00 $100.00 $150.00 $200.00 $250.00 $300.00 $350.00 Lifeguard 2 Swim Assistants Lights/Heats Clean Up 10. 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 11. $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 12. 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 13. 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