Big Spoon

Business Plan

TABLE OF CONTENTS
1. EXECUTIVE SUMMARY

2. ORGANIZATION DESCRIPTION

3. INDUSTRY ANALYSIS

10

4. MARKET ANALYSIS

14

5. COMPETITION

17

6. MARKETING

19

7. OPERATIONS

21

8. MANAGEMENT AND ORGANIZATION

23

9. CAPITALIZATION AND STRUCTURE

25

10. RISKS AND CONTINGENCIES

26

11. APPENDICES

27

Sales Forecast
Profit and Loss
Cash Flow Analysis
Financing Plan
Personal Financial Statements

1. EXECUTIVE SUMMARY
KCCD, LLC (dba Big Spoon) is a two member hospitality-based limited liability company in
Seattle, Washington. The business will be a fully licensed commercial food truck built to
order for the specific and unique summer/winter concept. The food served during the
summer (ice creams) and the winter (soups), though completely different, will be prepared
from scratch using local and, when possible, organic ingredients, and will be of a higher
quality than anything offered in the current market. The mobile kitchen will also allow for
small scale catering events as they arise.
Because of the mobile nature of the concept we will be able to utilize multiple locations to
maximize market potential. In the summer months prime locations will include parks both
in Seattle and in outlying areas, ferry terminals, and around various sporting events in the
area. During the winter locations will include ski areas and sno-parks, as well as various
sporting events.
The management team will consist of Charlie Durham and Mary Dzieweczynski. Charlie has
over 20 years of food industry experience. He will manage all production of food,
procurement of supplies and ingredients, scheduling and training, social media marketing,
and the physical sales of products to the public.
Mary has over 20 years of experience in business management. She will manage the
operations and administration aspects of the business including the bookkeeping, legalities,
regulations, contracts, and taxes. For full management team description see Section 8.

Seasonality
Summer: The truck will produce and sell high quality, hand churned, artisanal ice creams and
sorbets, as well as various hand-made frozen foods such as popsicles, ice cream sandwiches,
and sauces and toppings. There are many underserved summer hotspots in and around
Seattle that would benefit from a mobile ice cream shop, from local parks and ball fields to
ferry waiting lines, farmers markets, sporting events, and festivals.
Winter: The truck will produce and sell made-from-scratch soups and sandwiches, as well as
simple hot beverages and limited warm sweets. The planned location will be adjacent to
the Snoqualmie Pass ski area, with an estimated 6,000 daily visitors from late November
through early May. The current food service options are very limited and the market is
vastly underserved, especially in food service items that constitute a meal rather than
simple snacks, such as espresso based beverages. Furthermore, the current trend, based on
extensive interviews with ski area visitors, is to bring food and store it for the day rather
than purchase a hot, filling meal. Our mobile kitchen will prove to be a tempting option to
that trend.

Required Funding
REQUIRED START UP FUNDING
EQUIPMENT*
CUSTOMIZATION OF TRUCK
PAYROLL (3 months)
COST OF GOODS (3 months)

*EQUIPMENT
Truck
Freezers
General freezer
Sink/plumbing

$16,000
$2,200
$2,800
$400

Generator
Vent hood

$3,000
$5,000

$6,000
$3,500
$3,000

Water tank
Water heater
Refrigerator
Burners for soup

$500
$1,000
$3,200
$1,700

$12,500

Warming drawers

$450

Hot holding for soup

Coffee maker
Press pots
Cash register
Small wares
Safe
Contingency (10%)
SUBTOTAL EQUIPMENT

$1,200
$250
$200
$450
$3,500
$500
$4,235
$46,585

$46,585
$6,000
$14,250
$6,750
$73,585

OWNER CONTRIBUTIONS
MARY DZIEWECZYNSKI (TRUCK CUSTOMIZATION)
CHARLIE DURHAM (SMALL WARES)
CHARLIE DURHAM CASH

REQUEST FOR FUNDING

BECU

$61,085

Long-term vision
The growth goals for Big Spoon are to build a brand based on the core principles set forth in
this plan to allow for steady, long term growth. We intend to expand capacities to
potentially acquire additional trucks and, possibly, a commercial kitchen. Upon achieving
this level of success, and having built in a strong management system, we hope to focus on
expanding the brand to include shelf stable food products, and to potentially expand to
home delivery and direct shipping of products.

2. BUSINESS DESCRIPTION
Mission & Vision
Our mission is to provide local, hand-crafted, and delicious food to underserved, niche markets
quickly and efficiently. We believe that a high quality product served with hospitality is the right
path to a successful, long term business.

Summary of Activities to Date

Recipe research & development: The recipes for the opening menus, for both the summer and
winter concepts, have been thoroughly tested and recorded. Since becoming the Executive Chef
at Cassis Bistro in 1999, Charlie has kept meticulous records of the menus, recipes, and
techniques necessary for a successful food service business. Every item on the proposed startup
menu has been has been retested and evaluated within the last two years while working as
Executive Chef at Hudson Public House, with special emphasis on the equipment and kitchen
layout that will be used in the mobile kitchen. A special effort was made to elicit feedback from
customers and coworkers to ensure the highest quality, most popular and most consistent
finished products possible.
Equipment: Most of the equipment central to the processing and final completion of the menu
items has been purchased and used to test and produce those items. Of particular note are the
White Mountain Ice Cream machine and VitaMix blender, each of which are ideal for producing
superior ice cream and pureed soups and sauces, respectively. In addition, many of the
necessary small wares, such as pots and pans, containers, and utensils have already been
acquired.
Licenses: KCCD, LLC (dba Big Spoon) is currently licensed to operate as a company in the state of
Washington. In addition, the business has been registered with the IRS (EIN 46-1038236), the
Washington State Dept. of Revenue (UBI 603-231-202), and the City of Seattle. The truck will
require inspection and approval after purchase and refurbishment by the King County Dept. of
Health, and the Dept. of Labor and Industries.
Business Plan: We have completed, in form and spirit, the process of completing a business plan
such that we clearly understand the opportunities and challenges to establishing and sustaining
Big Spoon.

Financing: We are actively seeking financing from several local financial institutions which align
with our business values.
Truck & equipment: As shown in the startup budgeting spreadsheet, a bare-bones good-quality
used step van can be purchased for $6,000 or below, depending on size, age of the vehicle, and
condition of the engine, drivetrain, and outer appearance. The simple design and the intended
use of vehicles in this industrial category means that they are dependable and easy to repair and
maintain for a long life and replacement parts are inexpensive and easily obtainable.
The build out of the truck after purchase doesnt require any retrofit of the main support
structure of the vehicle thereby limiting the expense of turning a plain step van into a fully
functioning food service truck. The main expense will be lining the floors and walls with easily
cleaned and maintained sheet metal, and cutting and finishing a customer access point in the
wall of the box if necessary. We have included a generous budget in the start-up costs for the
materials needed for the truck. The labor needed to customize the truck will be supplied by
Corvid General Contractors, LLC (Marys construction business) as an equity investment.

Menu
Summer Menu (4-5 favors rotating selections from below)
Ice Cream Flavors: $3/one scoop, $5/two scoops (cup or cone)
Vanilla bean
Dark chocolate
Coffee
Mint/chocolate chip
Ginger
Salted caramel
Salted peanut
Strawberry
Chocolate/huckleberry
Lemon curd

Butter pecan
Vietnamese coffee
Thai tea
Redhot
Cereal
Maple/bacon/Nutella
Sweet potato/pecan
Pistachio/orange flower water/phyllo
Buttered popcorn
Doughnut

Ice Cream Sandwiches: $6

Peanut butter/chocolate
Chocolate cookie/mint
Chocolate chip cookie/vanilla
Snicker doodle/cinnamon
Gingersnap/Meyer lemon

Molasses cookie/caramel-bacon
Peanut Butter & Jelly
Brownie/walnut
Oatmeal cookie/caramel

Sauces: $1
Butterscotch
Chocolate

Raspberry
Huckleberry

Toppings: $2
Fried pecans
Amarena cherries
Candied bacon

Brownie
Fortune cookies
Brittle

Winter Menu (4-5 rotating selections from below)

Soup: $4.50/8oz, $7.00/16oz, $12.00/32oz
Wild smoked salmon chowder
Clam and bacon chowder
Sweet corn and potato chowder
Hearty beef chili
Roasted vegetable and bean chili
Cream of mushroom

French onion with cheese crouton

Roasted squash
Curried carrot
Potato and leek
Braised beef pho

Sandwiches: $9/small & $11/large

Roasted chicken and pesto
Prosciutto with goat cheese and
arugula

Pate with mustard and pickles

Pressed roasted vegetable with olive oil
Salami with piquillo peppers and brie

Keys to Overall Success

Low cost to start: With an initial investment substantially smaller than a full service food service
establishment, a mobile food truck offers many of the benefits of a restaurant without some of
the most expensive fixed costs. Instead of committing to a brick and mortar location, which
necessitates a long term lease, utility costs, and costly renovation and upkeep costs, a mobile
food truck provides the same revenue stream with the added ability to change location to take
advantage of a transient customer base.
Low cost to run: The cost to operate and maintain a mobile food truck is minimal given the
potential for generating revenue. The main expenses intrinsic to operating a food service
vehicle are few, and include car insurance, maintenance and upkeep, gas, licenses and permits,
and the basic cost of goods. Expenses such as rent, utilities, facilities maintenance are not
required because there is no brick and mortar location. Further, labor expenses are significantly
less because there is no seated service.

Profit and Loss

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

COST OF GOODS SOLD

STARTUP

GROWTH

GROWTH

SUSTAIN

SUSTAIN

Soups

$17,514

$17,864

$18,222

$18,586

$18,958

Ice cream

$10,455

$10,664

$10,877

$11,095

$11,317

Beverages
Direct Cost of Goods
Sold

$0

$0

$0

$0

$0

$27,969

$28,528

$29,099

$29,681

$30,274

Income from Goods Sold

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Soups

$88,200

$89,964

$91,763

$93,599

$95,471

Ice cream

$73,238

$74,702

$76,196

$77,720

$79,275

Beverages

$0

$0

$0

$0

$0

Income from Goods Sold

$161,438

$164,666

$167,960

$171,319

$174,745

Gross Profit

133,469

136,138

138,861

141,638

144,471

EXPENSES
Administrative
Accounting

FY 2014
$1,000

FY 2015
$1,020

FY 2016
$1,040

FY 2017
$1,061

FY 2018
$1,082

Bank charges (NSF fees)

$0

$0

$0

$0

$0

Credit card processing

$5,500

$5,610

$5,722

$5,837

$5,953

Dues & Subscriptions

Finance charges for
business

$125

$128

$130

$133

$135

$1,200

$1,224

$1,248

$1,273

$1,299

Insurance

$3,000

$3,060

$3,121

$3,184

$3,247

Legal/professional fees

$400

$408

$416

$424

$433

Office expenses

$1,000

$1,020

$1,040

$1,061

$1,082

Administrative other

$120

$122

$125

$127

$130

Total Administrative

$12,345

$12,592

$12,844

$13,101

$13,363

Personnel

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Payroll

$48,720

$49,694

$50,688

$51,702

$52,736

Employee benefits

$0

$0

$0

$0

$0

Payroll taxes

$8,282

$8,448

$8,617

$8,789

$8,965

Total Personnel

$57,002

$58,142

$59,305

$60,491

$61,701

Equipment & Truck

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Cooking equipment

$2,000

$2,040

$2,081

$2,122

$2,165

Fuel

$3,000

$3,060

$3,121

$3,184

$3,247

Maintenance & Repairs

$2,500

$2,550

$2,601

$2,653

$2,706

Total Equipment & Truck

$5,500

$5,610

$5,722

$5,837

$5,953

$1,500

$1,530

$1,561

$1,592

$1,624

Other Expenses
Marketing
Licenses

$500

$510

$520

$531

$541

Utilities

$1,640

$1,673

$1,706

$1,740

$1,775
7

Small wares

$400

$408

$416

$424

$433

Space fees/rent

$3,000

$3,060

$3,121

$3,184

$3,247

Total Other Expenses

$7,040

$7,181

$7,324

$7,471

$7,620

Taxes

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

B&O taxes

$0

$0

$0

$0

$0

Sales tax

$12,680

$12,933

$13,192

$13,456

$13,725

Total taxes

$12,680

$12,933

$13,192

$13,456

$13,725

TOTAL EXPENSES

$94,567

$96,458

$98,387

$100,355

$102,362

Cost of Goods Sold

$27,969

$28,528

$29,099

$29,681

$30,274

Income from Goods Sold

$161,438

$164,666

$167,960

$171,319

$174,745

Gross Profit

$133,469

$136,138

$138,861

$141,638

$144,471

Total Expenses

$94,567

$96,458

$98,387

$100,355

$102,362

Net Profit

$38,902

$39,680

$40,473

$41,283

$42,108

Facilities
As required by the King County Dept. of Health, the mobile food truck must have a commissary
kitchen available to produce foods that will be served on the truck. Not all foods fall into this
category, but some of the items on our menu will need to be made in a rented kitchen and then
transferred to the mobile truck. Many commercial kitchens are available for just this purpose,
and even restaurant kitchens, or anything already approved for food service by the Health
Department, may be used. Utilizing many connections already established in the local food
service community, we will look for restaurant kitchens first, using them during hours not used
for the food service of the existing establishment, instead of rental kitchens, thereby potentially
minimizing this expense. Possible commercial kitchens include:

A&J Commissary

Creative Kitchen Works, LLC

Ballard Kitchen

KBM
Further storage of foods already produced may be stored on the truck, minimizing time and
labor in moving the goods to the consumer. Some food items are allowed to be produced in
home kitchens which are approved by the Health Dept. under a different set of guidelines, such
as baked goods and packaged goods, and we plan to take advantage of those regulations as
well.
RENTAL KITCHENS

Locations

Cost per
hour

# hours/wk

Cost per
month

Cost per year

Ballard Kitchen

$30.00

15

$450.00

$5,400.00

KBM Seattle

$23.33

15

$350.00

$4,200.00

A & J Commissary

$33.33

15

$500.00

$6,000.00

Creative Kitchen Works

$16.67

15

$250.00

$3,000.00

3. INDUSTRY ANALYSIS
Current Services Available

Primary: Summer menu: ice cream & cold/frozen products

Primary: Winter menu: soups and sandwiches
Secondary: Catering opportunities
Secondary: Resale, pre-packaged food items (e.g., frozen packaged soups, ice cream
pints, jars of special sauces)
Secondary: Large order delivery/shipping (e.g., frozen soup & ice cream)

Unmet Demand Indicators

Winter: The primary measure of qualitatively determining unmet demand has been a series of
informational interviews conducted with frequent users and workers of the Snoqualmie Pass
recreational area. The information gathered during these interviews leads us to believe that
there is a desire for profound improvement in the availability of quality meals in the immediate
ski area at the pass, as well as potential for even more business at the surrounding Sno-parks
and trailheads. Employees of the Forest Service, who are at work in the area at all times and in
good numbers, are especially enthusiastic about the possibility of different and better options
for food service. As they are in constant contact with the general public, both as a general
presence and as informational tour guides to people visiting the area, they will be instrumental
in the visibility and promotion of the business. Other frequent and regular users of the ski areas
at the pass, such as youth ski clubs and instructional groups, have expressed great interest in the
idea of purchasing hearty, healthy meals instead of packing all of the necessary meals from
home and trying to store them for the day in a safe manner. The consensus opinions of the
current Snoqualmie Pass food service offering include:

Insufficient availability of quality offerings

Prices that are unreasonable for the offered products
Lack of variety in the current offerings
Unprofessional customer service and interactions
Shoddy, dirty, or otherwise undesirable physical appearances
No strong allegiance to any of the current options

In light of these opinions, there are a number of things that can be done to easily take a large
share of the food service market:

Serving delicious, hearty, hot meals quickly

Provide products that are currently not offered by other businesses
Maintain a professional and hospitable customer experience
Provide service from a simple, clean, hip food truck

10

Serve products with consistent quality

Provide great product value for the money spent

Summer: The unmet demand at the variety of potential venues during the summer months has
been assessed through information gathered at the various physical sites, such as local parks
and ferry terminals, as well as information available from local municipalities, of the number of
daily users of those areas. The current level of food service at the various locations has been
assessed in much the same way, with nearby brick and mortar businesses and mobile food
service establishments taken into account. The result of this research has been a clear potential
to benefit from the underserved population at all of the studied locations. The locations under
consideration have many things in common, among them:

A concentrated customer base because of location

Potential customers with idle time, either because of the nature of recreational sporting
event attendance or the necessity of arriving early and having to wait to leave
Lack of attractive food options
Unavailability of even simple items for sale, such as bottled water
A relatively upscale and affluent population

These attributes could be taken advantage of by:

Offering products that are attractive to a rotating population, like special treat ice cream
products
Providing easy access to food
Having packaged products available to enjoy after an event or after travel home
Creating a sense of excitement and expectation at various locations via social media
Focusing on quality and providing a great customer experience

Business to Business Relationships

Most of the core business relationships necessary for operation have been secured, including
wholesale distributors of fresh food products, dry goods, and beverages, banking and
accounting services, website and social media design and operation, and physical inspection,
design, and construction of the food truck.
Corvid General Contractors: design and customization of food truck
Warmenhoven Design: website development & social media support
Dibuz Bookkeeping: bookkeeping & quarterly filings
Huddleston Accounting: annual taxes
Found, LLC: branding
BECU: banking
For a list of food suppliers see Section 7.

11

Licenses, permits & registrations

In order to operate in Seattle there are a number of business and operational licenses and
accounts needed. All of the licenses and accounts that can be set up at this point of operation
have been taken care of, and are listed below:

Corporation formation with the State of Washington

State of Washington business license
Washington State Labor and Industries
City of Seattle business license
Internal Revenue Service tax reporting
Business banking accounts
Internet website domain name and web hosting
Social media accounts

Still to be set up are the accounts and licenses that follow the construction of the physical
workspaces, such as King County Department of Health, fire inspection if necessary, any motor
vehicle licenses and endorsements, and insurance for the vehicle and the business.

Economic Influences
In the last five years, the King County Public Health Department and the City of Seattle have
revised the regulations related to mobile food service, commercial kitchens, and food truck
businesses. This has resulted in an emerging food service market opportunity.

PUGET SOUND BUSINESS JOURNAL

Aug 24, 2012, 6:48am PDT Updated: Aug 24, 2012, 11:50am PDT
Allison Int-Hout, Staff Writer
Cassandra Seaman, the owner of the mobile eatery Fusion on the Run, described Seattles food-truck scene in eight
words: Theres like a new food truck every week.
Food trucks have taken to Seattle streets in droves since about a year ago, when the Seattle City Council gave the
green light to more mobile food vending on the streets of Seattle.
According to food truck aficionado Lucreta Worster, who started the website seattlefoodtruck.com with her husband
in May of last year, Seamans estimate is right on target. Worster said the number of Seattle food trucks has at least
quadrupled in the last year.
It started out with just a handful of maybe 15 to 20, she said. Now were at almost 80.
Seattlefoodtruck.coms directory of mobile food establishments is currently 75 strong and lists two more food trucks
that are in the works.
Before the new law passed in July 2011, food trucks were only allowed to sell from hard-to-find private lots a
regulation that Seaman said may have discouraged people from opening their own mobile eateries.
That was the biggest challenge of opening up a truck: finding a space, she said.

12

After the legislation passed, food-truck owners had more options. Now they can apply for a Street Use Permit with the
Seattle Department of Transportation, asking to set up their trucks at public locations around the city.
With the OK to be at the same place during the same times every week, food-truck owners always know they will have
a place to do business.
It just makes it so you dont have to worry as much, said Seaman, who sets up camp outside of the Seattle Public
Library during the week and at the Bellevue Farmers Market on Saturdays.
Pai Pongsupaht, the owner of Pais Food Truck, which serves Thai-Hawaiian plate lunches and frequents the popular
South Lake Union area and the Starbucks Center in Sodo, agrees that the new city legislation is part of what
encouraged Seattles recent food-truck explosion.
I think it gave people the impression that it is that much easier to do a food truck, but since they came out, they
realize its really not that easy, said Pongsupaht, who started building his food-truck business about three years ago.
Unlike Seaman, Pongsupaht usually chooses to operate his food truck from private locales, since he finds the property
owners easier to work with than city agencies. His best days, he said, usually happen when Pais is parked outside of
Amazon.
Seaman sees some advantage to sticking with private property, too, since food trucks arent allowed to set up tables
or chairs on public sidewalks.
Whether theyre on public or private property, both food-truck owners agree that a great location with a strong
clientele is what matters most.
I think the reason were still doing so well is because people are creatures of habit, Pongsupaht said.
From the story that the growing numbers tell, the Seattle food-truck scene isn't showing any signs of slowing down.
Its almost hard to keep up with, there are so many new ones, Worster said. I just learned of three more today.
********
_________________________________________________

13

4. MARKET ANALYSIS
Geography
The greatest benefit of a mobile food service establishment is the ability to travel to wherever
the demand for product is the greatest. Many of the active mobile food trucks in the immediate
area have taken advantage of this by grouping together to attract customers to a specific area,
like forming pods in central areas or organizing rodeos in farther flung locales, or located
themselves in areas devoid of services but relatively populated, like office parks. We have
chosen locations that not only have very limited food service but that also attract a huge
amount of people to the area. By travelling a little farther than the competition we can take
advantage of untapped markets for relatively little added time and expense.

Summer season
The options for summer locations are more diverse, but have been singled out for the same
characteristics that make Snoqualmie Pass so attractive in the winter. Locations with a
population that is large relative to the available food options, like local parks with evening sports
programs, or ferry terminals with food availability that is marginal both in terms of quality and
availability, will be the primary focus during the months of May through October.

Summer locations

Greenlake
Seward Park
Carkeek Park

Golden Gardens Park

Washington State ferry terminals

Summer customer characteristics

Ferry travelers: Washington State ferry travelers present a great opportunity for sales for a
number of reasons. They are generally higher income, able to travel for out of town recreation
or vacations, or regularly commuting to more affluent living areas like Bainbridge or Vashon
islands. They are also a captive audience by necessity, arriving ahead of vessel sailing time and
then waiting for at least a few minutes, and at times up to two hours, for the ferries to take
them on their way. Whether they are regular commuters, who can be a dependable return
customer, or a family or group looking for a special treat on their way to or from a recreational
outing, they generally have both the time and the money to be a consistent source of revenue.
Sports groups: The vast network of local parks provides a number of options for recreational
sport participation, and a very large customer base looking for a quick treat or refreshment.
Whether it is youth sports with the accompanying onlookers or adults participating in their own
sports leagues, all of these groups have an existing communication network which could be used
for inexpensive advertising.

14

Summer demographics
The demographic make-up of the summer parks & ferries is as follows:
Anacortes to San Juan Islands annual ridership = 1,755,234 (WA State Ferries, 2012)
Seattle Parks make up 62,000 acres of land, 185 athletic fields, 9 swimming beaches
Seattle population is 616,000

Winter season
In the winter ski season, from roughly mid-November through early May, the Snoqualmie Pass
area averages 4,600 people per day, with slightly higher density from Thursday through
Monday. There are no other mobile businesses within at least forty miles of the pass area
(taking into consideration that Aardvark is technically located in a trailer but hasnt moved in
years) to take advantage of the large customer base.

Winter locations

Snoqualmie Pass (Ski pass)

Washington State Sno-Parks
Sporting events (CenturyLink & Safeco Fields)

Winter customer characteristics

Frequent visitors: This group consists of people who view the ski area as a regular place to
recreate during the winter months, and will frequent the area for the time available each year.
They will be looking for value in the food that they purchase, but also have the potential to
spend a lot of money if they find a consistent, satisfying food source. These users are also more
likely to belong to ski groups and to be connected to other frequent users, and can be reached
through information spread through email and newsletters, making advertising to this group
easy and relatively inexpensive. Since they travel to the area frequently, they may be influenced
to buy our products regularly instead of bringing their own food or purchasing from others if
they perceive that they receive a good value. A purchase from members of this group once or
twice a week throughout the winter could be a dependable source of income given the sheer
numbers of them, even if they only purchase enough for one or two people at a time.
Fair weather visitors: Visiting less frequently but as more of a special trip, this group will be a
valuable source of customers on the weekends and during holidays.
Locals, including employees and residents: This group, more than the other potential
customers, will be exposed to the business the most frequently simply because of where their
homes or jobs are. They are a valuable demographic not only because of their potential
frequent spending power, but also because they may often interact with the other groups, and
can offer an insider opinion on the best place to go for a good food experience in the area.

15

Pleasing this group will be very important, and they may be offered a discount of some type,
such as a punch card or coupons, to encourage patronage.
The demographic make-up of the daily population of the Snoqualmie Pass ski area is as follows:
4,600 people per day
The vast majority, roughly 90%, are from the Seattle metropolitan area, with the rest from
the neighboring towns on either side of the mountains, like North Bend & Cle Elum
Primarily between the ages of 14 and 65

16

5. COMPETITION
Profiles of Primary Competitors
NAME
Aardvark: Single unit,
casual food trailer located
at Snoqualmie Pass.

CONS
Terrible looking
establishment.
Dirty
Unprofessional

Comfortable indoor
dining.
Convenient location
Good atmosphere

Expensive
Poor service
Poor layout

Whiskey Petes: A bar at

Snoqualmie.

Good happy hour

Molly Moon Mobile Ice

Cream: Does farmers
markets and events but
doesnt drive very far.

Hip & popular

Strong social media
Active in the community

Overpriced.
Not a family-oriented
environment.
Limited mobility

Ben and Jerrys: Franchise

truck serving Ben & Jerrys
ice cream and frozen
yogurt flavors.

Strong brand presence

Bricks and mortar plus
mobile
Consistent product

Red Mountain Coffee:

Coffee shop/caf serving
pizza and espresso.

Parfait: Local, homemade,

organic ice cream food
truck. In planning
processes of opening a
bricks and mortar shop.
Street Treats: Cook
sandwiches, ice cream
sandwiches, ice cream,
and bars. Do catering and
wholesale.

PROS
Friendly atmosphere

Highly artisanal, wellcrafted ice cream.

Interesting flavors.

Lots of mobility.
Good social media
presence.

Lacks local edge; has

corporate feel
Lacks innovation

Limited mobility.
Sporadic service.
Little social media
presence.
High prices.

Move around too much.

Weak branding identity.

17

Big Spoon Competitive Edge

The competitive edges for Big Spoon are the following:

Food service expertise: Over 20 years of food service industry experience plus over 20
years business management experience.

Strategic locations: Where a lot of people are.

Access in a food desert: Where there are not many food options.

Local sourcing & quality: Seattle quality and standards. Seattle food in a truck. Not truck
food in Seattle. Supporting local producers.

Strategic menu based on season: Maximizing sales (through location and season-specific
menu). Minimizing cost (ingredients in season and production-based menu items).

18

6. MARKETING
Cost of Goods & Pricing
Raw
cost

Sale
price

Gross
profit

Weight of
sales

Hours
Transactions/hour
selling/wk

ASSUMPTIONS

8oz
16oz
32oz

0.70
1.39
2.77

4.50
7.00
12.00

3.80
5.61
9.23

40.00%
40.00%
20.00%

30
30
30

20
20
20

Ice
Cream
(May Oct)

1 scoop
2 scoop

0.38
0.74

3.00
5.00

2.62
4.26

34.00%
33.00%

30
30

25
25

sandwich

0.88

6.00

5.12

33.00%

30

25

Weekly
sales

Weekly
COGS

Weekly
gross
profit

Annual
sales (42
weeks/yr)

Annual
COGS

Annual gross
profit

22,680
35,280
30,240
88,200

3,528
7,006
6,980
17,514

19,152
28,274
23,260
70,686

16,065
25,988

2,035
3,846

14,030
22,141

31,185
73,238

4,574
10,455

26,611
62,783

Soup
(NovApr)

1,080
1,680
1,440
4,200

168
334
332
834

912
1,346
1,108
3,366

Ice
Cream
(May Oct)

765
1,238

97
183

668
1,054

1,485
3,488

218
498

1,267
2,990

ANNUAL

WEEKLY

Soup
(NovApr)

161,438

27,969

133,469

TOTAL SALES

TOTAL COGS

TOTAL PROFIT

19

Promotion
Social media: Big Spoon will utilize a website, Facebook page, Twitter, and YouTube.
Additionally, we will assess the most effective ways of using mobile applications, blogs and
services such as:

brandbuddee.com - Word-of-mouth social media marketing website

ChowNow Custom, branded ordering tools for mobile, Facebook, and web
EatSt. website, TV show and mobile app for iPhone
Foodspotting website and mobile app
Instagram post photos on the go. Mobile app for iPhone and android.
LevelUp
Roaming Hunger website and mobile app for iPhone
StreetEats - mobile app for iPhone
Yelp
Voracious - column on the Seattle Weekly blog
Nosh Pit - column on the Seattle Met website
West Seattle Blog neighborhood blog
CHS Capitol Hill Seattle Blog neighborhood blog
My Ballard - neighborhood blog
Living Snoqualmie blog
Seattle ski blog

Social Marketing: Big Spoon will seek out low-investment opportunities for social marketing
(philanthropic engagement) which raises awareness of Big Spoon among our target audiences
(e.g., skiers, community sports leagues).
Paid Media: Low-cost, community-based advertisements in local publications which reach our
target audiences (e.g., print newsletters, online blogs, direct marketing emails).
Truck decals: Decals on the sides and back of the food truck. This will be very effective simply
because of the mobile nature of the truck and the sheer numbers of people who will be exposed
to it in driving to different locations both in winter and in summer.

20

7. OPERATIONS
Product Development
The recipes for the opening menus, both the summer and winter concepts, have been
thoroughly tested. Since taking over as the chef at Cassis Bistro in 1999, Charlie has kept
meticulous records of the menus, recipes, and techniques necessary for a successful food
service business. Every item on the proposed startup menu has been has been retested and
evaluated within the last two years while working at Hudson Public House, with special
emphasis on the equipment and kitchen layout that will be used in the mobile kitchen. A special
effort was made to elicit feedback from customers and coworkers to ensure the highest quality,
most popular and most consistent finished products possible.

Key Suppliers
Below is a list of current accounts:
Charlies Produce
Ocean Beauty Seafoods
Interbay Meats

Paradise Gourmet Foods

Merlino Foods

Personnel Plan
LABOR COSTS

CHARLIE
ASSISTANT

HR/WK
40
30

RATE
$20
$12

SERVICE
6
6

PREP

WEEKLY
TOTAL
$800
$360
$1,160

ANNUAL
TOTAL
(42
wks/yr)
$33,600
$15,120
$48,720

SCHEDULE
SUN
MON
TUE
WED
THU
FRI
SAT
HRS

5
5
6
6
6
30

10

21

Truck Plan

22

8. MANAGEMENT AND ORGANIZATION

Management Team
Charlie Durham
Charlie Durham has been a professional chef in Seattle for 20 years, 14 of them as an
executive chef, and has owned a full service catering business for two years. He is well
known in the local restaurant community with extensive connections to local farms and
producers, local food media, and the dining public, establishing a reputation for creating
delicious food and providing superior hospitality.
EXPERIENCE
Executive Chef Hudson Public House
Executive Chef/Owner Cassis Catering
Executive Chef Sand Point Grill
Consulting Executive Chef Bandol
Executive Chef Cassis Bistro

2010-2012
2009-2011
2005-2009
2003-2004
1999-2004

Business Experience
Start-up

Cassis Catering
Bandol

Incorporation/start-up
Build-out and start-up

Growth

Hudson Public House

Sand Point Grill

Doubled revenue in six months

Produced 30% increase in revenue
Enabled 15% decrease in food costs
Established reputation and visibility
Increased seasonal profitability
Established successful brand

Cassis Bistro

Key Skill Sets

Hands-on personnel management
Purchasing
Cost control
Social media proficiency
Strong culinary background

EDUCATION
Associate of Applied Science Culinary Arts
23

Mary Dzieweczynski
Mary Dzieweczynski is the owner of Corvid General Contractors, LLC. She has 23 years of
management experience including significant experience in the growth and expansion
cycle of business development. Her education and work experiences provide her with
strong project management skills, creative marketing knowledge, and financial knowhow.
EXPERIENCE
Non-profit Executive Director/Administrator11 years
Non-profit Program Director
6 years
Non-profit Manager
5 years
Business Experience
Start-up

Saint Anns
King County

Incorporation/start-up of non-profit
Establish new business systems

Growth

Verbena

Significant budget growth

Merger and acquisition
Capital expansion
Growth & addition of programs

Parkview Services
Transition

Bradley Angle

Significant re-structuring of organization

Organizational culture shift
Manage financial

Key skill sets

Strategic Planning
Risk Management
Time Management
Organizational Cultural Management
Human Resource Management
Marketing/Public Relations
Contract Procurement and Management
Financial Management
Technology Management
EDUCATION
Master of Arts
Human Services Management Certification
Bachelor of Arts, Psychology

24

9. CAPITALIZATION AND STRUCTURE

Legal Form
KCCD LLC (dba Big Spoon) is a Limited Liability Corporation. Charlie Durham (75%) and Mary
Dzieweczynski (25%) will serve as co-owners.

Financial Commitments

Charlie Durham: Equipment and small wares equity contribution ($3,250) & cash ($3,000)
Mary Dzieweczynski (Corvid General Contractors): Design & customization of truck equity
($6,000)

25

10. RISKS AND CONTINGENCIES

If the business model does not meet its financial milestones, we will analyze and, if
appropriate, modify any of the following:
Menu selections
Costs of goods
Sales pricing
Locations
Hours
If the business model demonstrates to be unprofitable, we will liquidate the truck and
equipment to complete our debt service.

26

11. APPENDICES
Attached are the following financials:

Sales Forecast

Profit and Loss

Cash Flow Analysis

Financing Plan

Personal Financial Statements

27

12.1 Sales Forecast

Costs of Goods

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Soups

$17,514

$17,864

$18,222

$18,586

$18,958

Ice cream

$10,455

$10,664

$10,877

$11,095

$11,317

$0

$0

$0

$0

$27,969

$28,528

$29,099

$29,681

$30,274

Sales from Goods

FY 2011

FY 2012

*FY 2013

FY 2014

FY 2015

Soups

$88,200

$89,964

$91,763

$93,599

$95,471

Ice cream

$73,238

$74,702

$76,196

$77,720

$79,275

$0

$0

$0

$0

$0

Total

$161,438

$164,666

$167,960

$171,319

$174,745

Profit

$133,469

$136,138

$138,861

$141,638

$144,471

Gross Margin

5.77

5.77

5.77

5.77

5.77

Beverages
Total

Beverages

12.2 Profit and Loss

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

COST OF GOODS SOLD

STARTUP

GROWTH

GROWTH

SUSTAIN

SUSTAIN

Soups

$17,514

$17,864

$18,222

$18,586

$18,958

Ice cream

$10,455

$10,664

$10,877

$11,095

$11,317

Beverages

$0

$0

$0

$0

$0

Direct Cost of Goods Sold

$27,969

$28,528

$29,099

$29,681

$30,274

Income from Goods Sold

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Soups

$88,200

$89,964

$91,763

$93,599

$95,471

Ice cream

$73,238

$74,702

$76,196

$77,720

$79,275

Beverages

$0

$0

$0

$0

$0

Income from Goods Sold

$161,438

$164,666

$167,960

$171,319

$174,745

Gross Profit

133,469

136,138

138,861

141,638

144,471

EXPENSES
Administrative

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Accounting

$1,000

$1,020

$1,040

$1,061

$1,082

Bank charges (NSF fees)

$0

$0

$0

$0

$0

Credit card processing

$5,500

$5,610

$5,722

$5,837

$5,953

Dues & Subscriptions

$125

$128

$130

$133

$135

Finance charges for business

$1,200

$1,224

$1,248

$1,273

$1,299

Insurance

$3,000

$3,060

$3,121

$3,184

$3,247

Legal/professional fees

$400

$408

$416

$424

$433

Office expenses

$1,000

$1,020

$1,040

$1,061

$1,082

Administrative other

$120

$122

$125

$127

$130

Total Administrative

$12,345

$12,592

$12,844

$13,101

$13,363

Personnel

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Payroll

$48,720

$49,694

$50,688

$51,702

$52,736

Employee benefits

$0

$0

$0

$0

$0

Payroll taxes

$8,282

$8,448

$8,617

$8,789

$8,965

Total Personnel

$57,002

$58,142

$59,305

$60,491

$61,701

Equipment & Truck

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Cooking equipment

$2,000

$2,040

$2,081

$2,122

$2,165

Fuel

$3,000

$3,060

$3,121

$3,184

$3,247

Maintenance & Repairs

$2,500

$2,550

$2,601

$2,653

$2,706

Total Equipment & Truck

$5,500

$5,610

$5,722

$5,837

$5,953

$1,500

$1,530

$1,561

$1,592

$1,624

Other Expenses
Marketing
Licenses

$500

$510

$520

$531

$541

Utilities

$1,640

$1,673

$1,706

$1,740

$1,775

Small wares

$400

$408

$416

$424

$433

Space fees/rent

$3,000

$3,060

$3,121

$3,184

$3,247

Total Other Expenses

$7,040

$7,181

$7,324

$7,471

$7,620

Taxes

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

B&O taxes

$0

$0

$0

$0

$0

Sales tax

$12,680

$12,933

$13,192

$13,456

$13,725

Total taxes

$12,680

$12,933

$13,192

$13,456

$13,725

TOTAL EXPENSES

$94,567

$96,458

$98,387

$100,355

$102,362

Direct Cost of Goods Sold

$27,969

$28,528

$29,099

$29,681

$30,274

Income from Goods Sold

$161,438

$164,666

$167,960

$171,319

$174,745

Gross Profit

$133,469

$136,138

$138,861

$141,638

$144,471

Total Expenses

$94,567

$96,458

$98,387

$100,355

$102,362

Debt Service

$14,160

$14,160

$14,160

$14,160

$14,160

Net Profit

$24,742

$25,520

$26,313

$27,123

$27,948

12.3 Cash Flow

2014

2014

2014

2014

2014

2014

2014

2014

2014

2014

2014

2014

CASH

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Cash on hand

$61,023
$0

$63,743

$66,464

$69,184

$71,905

$73,308

$74,711

$76,114

$77,517

$78,921

$80,324

$83,044

$14,700

$14,700

$14,700

$14,700

$14,700

$14,700

$12,206

$12,206

$12,206

$12,206

$12,206

$12,206

Cash from reserve

Cash Sales (Sales from Goods)
Soups
Ice cream
Beverages

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

Sales

$14,700

$14,700

$14,700

$14,700

$12,206

$12,206

$12,206

$12,206

$12,206

$12,206

$14,700

$14,700

TOTAL CASH AVAILABLE

$75,723

$78,443

$81,164

$83,884

$84,111

$85,514

$86,917

$88,321

$89,724

$91,127

$95,024

$97,744

$2,919

$2,919

$2,919

$2,919

$2,919

$2,919

$1,742

$1,742

$1,742

$1,742

$1,742

$1,742

Beverages

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

Sub-Total COGS Costs

$2,919

$2,919

$2,919

$2,919

$1,742

$1,742

$1,742

$1,742

$1,742

$1,742

$2,919

$2,919

Administrative

$1,029

$1,029

$1,029

$1,029

$1,029

$1,029

$1,029

$1,029

$1,029

$1,029

$1,029

$1,029

CASH PAID OUT

Purchases (Cost of Goods)
Soup
Ice cream

Personnel

$4,750

$4,750

$4,750

$4,750

$4,750

$4,750

$4,750

$4,750

$4,750

$4,750

$4,750

$4,750

Equipment & Truck

$458

$458

$458

$458

$458

$458

$458

$458

$458

$458

$458

$458

Other Expenses

$587

$587

$587

$587

$587

$587

$587

$587

$587

$587

$587

$587

Taxes

$1,057

$1,057

$1,057

$1,057

$1,057

$1,057

$1,057

$1,057

$1,057

$1,057

$1,057

$1,057

Sub-Total Expenses

$7,881

$7,881

$7,881

$7,881

$7,881

$7,881

$7,881

$7,881

$7,881

$7,881

$7,881

$7,881

Debt service

$1,180

$1,180

$1,180

$1,180

$1,180

$1,180

$1,180

$1,180

$1,180

$1,180

$1,180

$1,180

Debt Service

$1,180

$1,180

$1,180

$1,180

$1,180

$1,180

$1,180

$1,180

$1,180

$1,180

$1,180

$1,180

TOTAL CASH OUT

$11,980

$11,980

$11,980

$11,980

$10,803

$10,803

$10,803

$10,803

$10,803

$10,803

$11,980

$11,980

Jan

Feb

Mar

Apr

May

Jun

Aug

Sep

Oct

Nov

Dec

TOTAL CASH AVAILABLE

$75,723

$78,443

$81,164

$83,884

$84,111

$85,514

$86,917

$88,321

$89,724

$91,127

$95,024

$97,744

TOTAL CASH OUT

$11,980

$11,980

$11,980

$11,980

$10,803

$10,803

$10,803

$10,803

$10,803

$10,803

$11,980

$11,980

NET (returns as next month's Cash

for Reserve)

$63,743

$66,464

$69,184

$71,905

$73,308

$74,711

$76,114

$77,517

$78,921

$80,324

$83,044

$85,765

monthly profit

$63,743

$2,720

$2,720

$2,720

$1,403

$1,403

$1,403

$1,403

$1,403

$1,403

$2,720

$2,720

Jul

12.4 Financing Plan

January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December
January
February
March
April
May
June
July
August
September
October
November
December

2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2016
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017
2017

PRINCIPLE RATE (6%)

PERIODS

INTEREST DUE

NEW
PAYMENT BALANCE

61,023
60,148
59,269
58,386
57,498
56,606
55,709
54,808
53,902
52,992
52,077
51,158
50,234
49,305
48,372
47,434
46,492
45,544
44,592
43,636
42,674
41,708
40,736
39,760
38,779
37,793
36,803
35,807
34,806
33,801
32,790
31,774
30,753
29,727
28,696
27,660
26,618
25,572
24,520
23,463
22,400
21,332
20,259
19,181
18,097
17,008
15,913
14,813

60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60

-$305
-$301
-$296
-$292
-$287
-$283
-$279
-$274
-$270
-$265
-$260
-$256
-$251
-$247
-$242
-$237
-$232
-$228
-$223
-$218
-$213
-$209
-$204
-$199
-$194
-$189
-$184
-$179
-$174
-$169
-$164
-$159
-$154
-$149
-$143
-$138
-$133
-$128
-$123
-$117
-$112
-$107
-$101
-$96
-$90
-$85
-$80
-$74

1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180

0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005

$61,328.12
$60,449.11
$59,565.70
$58,677.88
$57,785.62
$56,888.90
$55,987.70
$55,081.99
$54,171.75
$53,256.96
$52,337.60
$51,413.64
$50,485.05
$49,551.83
$48,613.94
$47,671.36
$46,724.07
$45,772.04
$44,815.25
$43,853.68
$42,887.30
$41,916.09
$40,940.02
$39,959.07
$38,973.22
$37,982.44
$36,986.70
$35,985.98
$34,980.27
$33,969.52
$32,953.72
$31,932.84
$30,906.85
$29,875.74
$28,839.47
$27,798.02
$26,751.36
$25,699.47
$24,642.31
$23,579.88
$22,512.13
$21,439.04
$20,360.59
$19,276.74
$18,187.47
$17,092.76
$15,992.58
$14,886.89

$60,148.37
$59,269.36
$58,385.95
$57,498.13
$56,605.87
$55,709.15
$54,807.95
$53,902.24
$52,992.00
$52,077.21
$51,157.85
$50,233.89
$49,305.30
$48,372.08
$47,434.19
$46,491.61
$45,544.32
$44,592.29
$43,635.50
$42,673.93
$41,707.55
$40,736.34
$39,760.27
$38,779.32
$37,793.47
$36,802.69
$35,806.95
$34,806.23
$33,800.52
$32,789.77
$31,773.97
$30,753.09
$29,727.10
$28,695.99
$27,659.72
$26,618.27
$25,571.61
$24,519.72
$23,462.56
$22,400.13
$21,332.38
$20,259.29
$19,180.84
$18,096.99
$17,007.72
$15,913.01
$14,812.83
$13,707.14

January
February
March
April
May
June
July
August
September
October
November
December

2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018
2018

13,707
12,596
11,479
10,357
9,229
8,095
6,956
5,811
4,660
3,504
2,342
1,174

0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005
0.005

60
60
60
60
60
60
60
60
60
60
60
60

-$69
-$63
-$57
-$52
-$46
-$40
-$35
-$29
-$23
-$18
-$12
-$6

$13,775.68
$12,658.91
$11,536.55
$10,408.59
$9,274.98
$8,135.71
$6,990.74
$5,840.04
$4,683.59
$3,521.36
$2,353.32
$1,179.44

1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180
1,180

$12,595.93
$11,479.16
$10,356.80
$9,228.84
$8,095.23
$6,955.96
$5,810.99
$4,660.29
$3,503.84
$2,341.61
$1,173.57
-$0.31