Operational Changes at the Beach Club: In early 2017, the Interim General Manager developed a plan to make significant changes to the operations of the Beach Club (such as adding table service and expanded hours to include evening dining) that were implemented during the FYE April 30, 2018. The changes resulted in the Beach Club nearly doubling its number of employees and labor costs. The Interim General Manager budgeted that the changes would result in a 65% increase in revenue. But after implementing the changes and incurring substantially higher labor costs, Beach Club revenue actually decreased during FYE April 30, 2018 as compared to the prior year. The Beach Club, which had been profitable in prior years, had a net loss of $107.601 for FYE April 30, 2018, as compared to net income of $114,246 in the prior year (and those amounts exclude depreciation expense).