Great outline re budget, Mark. Thanks. There also needs to be a contingency amount of about 20%. And most important, each department head needs to know his/her budget and be accountable for it. That means ideally monthly reports and updates about how things are going and rewards for meeting budgets and ways to put new plans in place when budgets aren't met. Everyone on staff has to be accountable and know that their efforts affect the bottom line. And ideally that they are earning their salaries. Thanks, Susan