The Business Plan

Management of Food & Nutrition Services

Jay Patruno, Dana Fryer, Melissa Gallanter, Dana Steinmetz

Business Plan Outline by Section:

1. Type of Organizations
2. Goals of the Organization
3. Marketing Plan
4. Menu
5. Recipe Modification for Volume of Production
6. Specification
7. HACCP Plan
8. Employee Staffing & Scheduling
9. Product Cost Analysis
10. Budget Preparation
1 - Type of Organization & Target Populations
Our food service organization is themed around the weekly Jewish holiday of Shabbat. This
means we want to delivery prepared Shabbat meals to families so that they can celebrate their Jewish
heritage with their friends and family and not be burdened with the time it takes to buy, cook, and set-
up for a Shabbat meal. The luxury of our organization is we have removed most of the time dedicated
to the labor of Shabbat so that people with busy schedules or a lack of equipment to cook a large meal
can still enjoy the festivities and values embedded in Shabbat. The meals would be ordered online,
prepared in our certified Kosher kitchens, and then delivered prior to sundown on Friday.
Why we chose to create this type of organization stemmed from Jay’s inspiration from his
recent trip to Israel. The Mediterranean-style diet, religious, and cultural practices of Shabbat that he
experienced while in Israel were key components that we plan to incorporate into our organization.
From there, the idea developed further into a service to provide Friday night meals for those who want
to celebrate Shabbat but don’t have time to prepare or are unsure where to begin with the preparations
and traditions. As a group we spent a lot of time deciding what our target population would be when
deciding what type of organization to create; whether it should be a catering company or an
organization that portions and supplies the ingredients and recipes for various dishes. We concluded the
target population will be college students and young professionals interested in hosting Shabbat dinner
but without the means of a full kitchen, experience in hosting the holiday, and who may have lost touch
with aspects of their Jewish heritage. In addition to this audience we can also target young Jewish
families or Jewish families with working parents that are either non-practicing or not very religious and
don’t have the time or familiarity with Shabbat but do have an interest in connecting to their religion.
In regards to college-age students, there is a large population of Jewish college students that
could benefit from Shabbat catering services in the Greater Boston area. Students may have traditions
of sharing Shabbat dinner with friends and family at home, but are uncertain how to continue the
tradition at school. Additionally, many college students, especially underclassmen, do not have access
to a kitchen or a Kosher kitchen to prepare Shabbat dinner. Some students may also be interested in
introducing friends to their traditions. As a result, Boston’s Jewish college students’ lack of time and
access to a kitchen make them an ideal target market for a Shabbat catering service. Food can be
delivered warm, ready to eat, and in large quantities to remove the need for a kitchen and promote
students to eat together. College-age students might not appear to be an ideal population to target
because of financial restrictions. However, an opportunity for this organization would be to partner
with longstanding organizations that already promote college students and young professionals to host
Shabbat dinners. Organizations such as Bring Back Shabbat and One Table provide information on how
to host a Shabbat dinner; including recipes, songs and prayers, traditions and suggested menus. The
main attraction of these organizations, though, is that individuals can apply to be hosts for Shabbat
dinners for any size group and Bring Back Shabbat or One Table will reimburse for the ingredients and
materials needed in preparation for the dinner up to a ceiling amount. It would benefit our organization
to partner aforementioned organizations because we have a similar target audience and we could share
customer bases since each could mutually benefit from the other’s services.
Thinking about these demographics and subpopulations, we believe Boston would be a great
place to start an organization like this. Boston is home to six colleges that rank on the list of Top 60
Jewish Schools by population. 1 As of 2015, Boston University is ranked the highest out of the Boston
schools and number two of private universities in the country with a combined undergraduate and
graduate Jewish population of 5,000 students. 1 That is approximately 16% of the student population. 1
Other ranked Greater Boston colleges can be observed in Table 1.
Table 1. Summary of Jewish Student Populations in Boston Colleges/Universities a
University/College Undergraduate Student Graduate Student Percent of Student
Population Population Population b

Brandeis University 1750 445 40%

Tufts University 1250 500 16%

Harvard University 803 822 15%

Northeastern University 1200 300 6%

Massachusetts Institute 350 600 8.3%

of Technology

Bentley University 400 20 7.6%

Emerson College 350 0 7.8%

a
Data summarized from Hillel International Website 1
b
Percentages are out of combined undergraduate and graduate student population of college/university as
reported by Hillel International Website 1
(If this paper were submitted for publication, copyright permission for reproduction of this table/figure
would have to be obtained.)

Other schools that have notable Jewish Populations but did not make the Top 60 list include
Babson College, Boston College, Simmons College, Suffolk University, Lesley University, University
of Massachusetts, Boston Harbor, Olin College of Engineering, Massachusetts Bay Community
College, Massachusetts College of Art and Design, New England Conservatory of Music, Newbury
College, Wentworth Institute of Technology, Curry College, Berklee College of Music, and Wheelock
College. 1
 Many of these colleges also host Hillel organizations on their campuses. Hillel is the largest
Jewish campus organization in the world that connects Jewish college students with their faith while at
school. 2 The presence of Hillel on a school’s campus is representative of a Jewish presence on that
campus. 2 Schools within a 10-mile radius of Boston that have an organized Hillel presence on campus
include Boston University, Brandeis University, Tufts University, Northeastern University, Harvard
University, Bentley University, Emerson College, Massachusetts Institute of Technology, Babson
College, Simmons College, Boston College, Suffolk University, Olin College of Engineering,
University of Massachusetts, Boston Harbor, Curry College, Berklee College of Music, and Wheelock
College. 3 There are many Boston college campuses with busy Jewish student populations. Having
access to Shabbat dinner without having to cook or prepare is a service many Jewish students will find
invaluable.
If we zoom out from just college-aged students the state of Massachusetts is home to a Jewish
population that is double the national percentage and also has the highest population of Jews of all of
the New England states. 4 The Greater Boston area is home to the 7th largest Jewish population in the
United States with 248,000 people, giving it 7.2% of the nation’s population that identifies as Jewish. 4
Populations of Jews in traditionally Jewish neighborhoods; such as Newton, Brighton, and Brookline;
have remained at a stable 30% of the respective city’s population for the past 10 years, while there has
been an increase in the percentage of the Jewish people living Boston overall. 5 This is population shift
is because Jews 18-34 years old prefer to live in the city rather than the suburbs. 5 The Jewish
population is highly educated with 91% of whom are college graduates, which is reflected in their
higher socioeconomic status. 5 Forty-eight percent of Jewish households in this area report an annual
household income of over $100,000. 4
Aforementioned, our services would be more ideal for people who do not keep strict Jewish
faith since devout Jews would not need to outsource for something like Shabbat meal assistance.
Brandeis University conducted the Greater Boston Jewish Community Study which showed that
affiliation with a specific denomination of Judaism has decreased in the Greater Boston area with 50%
of Boston Jews categorizing themselves as “Just Jewish”. 6 This study also found that although the
younger generations of Boston Jews were less likely to be formally affiliated with a certain sect of
Judaism, most kept a strong connection to the Jewish culture, faith, and community. 5 Our services
appeal to this population of “Just Jewish” individuals and families as it allows a simple way to maintain
a strong connection to Judaism and the Jewish Community without feeling burdened by strict tradition.
In most parts of the United States interfaith marriages result in a decrease in the amount of
children raised as Jewish, but in the Greater Boston Area interfaith couples are 60% more likely to
bring up their children in the Jewish home. 5 A Shabbat catering service can serve as a great way for a
non-Jewish parent to become familiar with traditional Jewish food and to begin to incorporate Jewish
traditions into their home.
Based upon these demographic statistics and trends of the Greater Boston area would be ideal
for hosting an organization like ours. We will base our organization based out of Brookline, MA and
will serve communities within a ten-mile radius. These geographic parameters will allow us to provide
catered Shabbat meals to customers in major Jewish communities such as but not limited to Boston,
Brookline, Cambridge, Somerville, Newton, and Brighton.

References:
1. 2016 Top 60 Schools by Jewish Student Population, 2015. Hillel International Website.
http://www.hillel.org/about/news-views/news-views---blog/news-and-views/2015/06/24/2015-top-60-
schools-by-jewish-student-population. Accessed January 29, 2017.
2. Massachusetts, United States. Massachusetts Jewish History.
http://www.jewishvirtuallibrary.org/massachusetts-jewish-history. Accessed January 29, 2017.
3. College Guide – Hillel’s Guide to Jewish Life at Colleges and Universities.
http://www.hillel.org/college-guide/search?select=hillel - radius=10¢er=02215&select=hashillel.
Accessed January 29, 2017.
4. Demographic Summary. Shalom Boston Web site.
http://www.shalomboston.com/Default.aspx?tabid=116. Accessed January 28, 2017.
5. Wangsness, Lisa. Jewish Boston Returns to City. The Boston Globe Web page.
https://www.bostonglobe.com/metro/2016/11/16/jewish-boston-returns-
city/dfBpzWzOLfa5y7uzFqTWLP/story.html. Accessed January 28, 2017.
6. Aronson JK, Boxer M, Saxe L. 2015 Greater Boston Jewish Community Study. Brandeis University:
Steinhardt Social Research Institute. https://www.brandeis.edu/ssri/communitystudies/bostonreport.html.
Accessed January 28, 2017.
2 - Goals of the Organization
The goals of Simply Shabbat range in terms of both financial gain to cultural expansion. Our
goals were identified based on research conducted on the communities and demographics serving as
our target population(s), as well as our desire to expand interest in the Jewish culture. Our mission is:
Simply Shabbat aims to make a profit while providing and enhancing cultural food
experience centered around the Friday night Shabbat meal for communities in the Greater
Boston area. We will accomplish this by providing a catering service through a self-selection
website while also providing materials and information regarding the traditions surrounding
the Shabbat meal and culture.
The goals of Simply Shabbat at the start of the organization are:
1. Providing a solution to 20 individuals representing working families, young adults, and
college students each week with Jewish heritage within a 10 mile radius of our base location
of Brookline who may not know how to maintain or start the connection to their heritage given
their circumstances and barriers that include but are not limited to time, knowledge, and/or
facilities.
2. Acting as an educational resource for those interested in learning more about the Jewish faith
and traditions in order to achieve the goals aforementioned by including one informational
pamphlet per delivery that provides prayers, songs, and generally followed traditions of
Shabbat as well as online resources of similar and more extensive information regarding the
holiday on our website.
3. By emailing a survey to each customer 2 days after Shabbat, information can be gathered about
customer satisfaction and the overall experience. Clients will be emailed this survey about our
service based upon quality of food, ease of execution, and overall experience with Simply
Shabbat in ordering, receiving, and facilitating the Shabbat meal. Our goal is to receive an
average of 3.5 or higher on a 5 point scale (1 = very dissatisfied, 5 = very satisfied) within the
first year of service in each category.
4. Within the first year be making a 10% profit over our food and labor costs.

Steps in order to realize the aforementioned goals include:

1. Catering cooked foods selected by the customer from the menu on our website to make the
execution of a Shabbat meal easier and more convenient.
2. Providing non-food items such as Shabbat candles and an educational pamphlet explaining the
order of the meal, prayers to be said over certain foods, and typical guidelines observed on
Shabbat.
3. In order to overcome barriers that drive our target population to utilize our service, we can also
partner with pre-existing organizations that share similar goals. One example of which is
 OneTable, which operates as a middleman to reimburse hosts for Shabbat dinner expenses. By
linking with such an organization, we not only expand our customer pools, but we also can
share tools and cross-refer traffic from one organization to the other. Because of this, there can
be financial gain in this partnership because of being able to expand our customer pool as well
as taking advantage of pay-per-click marketing through affiliate links.
4. Build good relations with our food manufacturers/producers and practice good recording
keeping for food usage and waste in order to maximize product usage and minimize
unnecessary financial losses.
 3 - Marketing Plan
The overall goal of Simply Shabbat’s marketing plan is to attract our target market to our
business. As discussed above, our target population will be college students, young professionals, and
young Jewish families. Jewish families with working parents that are either non-practicing or not very
religious and don’t have the time and familiarity with Shabbat but do have an interest in connecting to
their religion will also be targeted. The Brookline/Boston area was chosen due to the heavy Jewish and
densely populated college populations.
A SWOT analysis was conducted to identify Simply Shabbat’s strengths, weaknesses,
opportunities, and threats:

Strengths:
● High population within the target market located
within a ten mile radius of our Brookline location
(Greater Boston area)
● Only being a meat kitchen decreases potential food
costs and risk of contamination
● We offer a variety of options in our menu compared
to similar organizations
● Ability to customize one’s order
● Partnering with One Table expands our customer
base
● Lack of competition in the area
Weaknesses:
● Traditional kosher meals might not be as
appetizing as alternative food choices or the
target populations are used to
● Not operating during the week of Passover
● Not serving dairy entrees or desserts nor fish
entrees
● Our geographic radius is only ten miles
● Lack of ability to completely expand target
market beyond Jewish students, young
professionals, and families

Opportunities:
● Expanding testimonials to add to website for
credibility and promotions
● Partnering with community centers, colleges (Hillel
Houses), and temples to create continuous customer
relationships and help promote our services
● Generating campus representative to expand
marketing reach
● Offering seasonal promotional events/changes to
our menus like ingredients/recipes, graduation
specials, birthday options, non-Jewish holiday
themes, etc.
Threats:
● Other catering businesses that have been
established longer and have a loyal customer
base
● Seasonality of products affecting price of food
as well as weather threats for delivery
schedules and operations
● Seasonality of college students in our
geographic area which represent a large
fraction of our target population
● Inability to retain customer loyalty from
inspiration to engage in Shabbat
independently or only doing as one time event

Although we have addressed certain weaknesses to our organization, we have found these to
only further our opportunities to rethink and grow. Even though our traditional Kosher meals might not
be familiar to some members of our target population, in keeping with our goals of enlightening people
on traditional Shabbat customs we think this menu is part of our actions in fulfilling this purpose. Not
operating during Passover might not seem very “Kosher” to some of our members. However, we made
this executive decision in order to offer the benefits of paid time off to our staff, some of whom may be
Jewish themselves. Passover also comes with more rigorous procedures aside from having a Kosher
meal and kitchen. Therefore it is beyond the scope or the services that our organization offers and we
do not foresee this affecting our customer-base since most of our clientele will not be regularly
practicing Jews. We addressed serving only meat as being a strength of our organization because of the
operational advantages, however in terms of food options not having dairy could be a disadvantage. In
keeping with traditional Kosher customs we have made this decision in order to be sure to decrease
contamination and to give an authentic experience without stressing our operations budget or labor
force. By having only meat we also are able to offer more traditional meal options whereas being dairy
only would not allow for the same variety in our menu. Although right now our geographic area is only
ten miles, this is only because we are still a small operation. We can potentially expand our geographic
reach as our company grows and becomes successful. The last weakness we identified is that we may
not be able to fully expand our regular customer-base to non-Jewish students because of the specificity
of our services. However, we believe that if we market our services of Shabbat delivery so that Shabbat
is not the limit to our services, we could expand our niche to catering for non-Shabbat events.
The threats identified can also be managed. Since we want to target non-traditional Jewish
citizens, traditional catering operations pose a competitive threat. However, since we are so specific and
offer a unique experience we separate ourselves from the average catering company (we also aren’t a
traditional catering company but simply a Shabbat delivery service to one’s home wherein the customer
must execute the meal on their own). Seasonality of food is not a huge threat because we reserve the
option to change our menu based on what’s available or what the season calls for in terms of holidays
and tradition. This option also helps us regulate the cost of food since we are located in New England.
Delivery and the weather often don’t mix, but since we run a five-day-a-week operation, as long as we
meet the total number of hours we can change schedules, alter shifts, and meet delivery demands as
pending weather challenges come. If a storm were to threaten our Friday specific delivery then we can,
in advance, plan to contact our customers of our dilemma and meet their needs as necessary. College
students make up a large portion of our target population, and as their academic year is only a part of
the calendar year be believe that the other demographics of our target populations will compensate for
the months the majority of college students are not in the area. Though we believe that as college
students develop roots in their respective areas they are more likely to stay in the area and therefore
may utilize our services during intersessions. Although we have the intent to educate people on
traditional Jewish customs related to a Shabbat meal and do not want to limit ourselves to only people
of Jewish heritage, we fear that a threat to our client base is that non-Jewish individuals would not find
longevity with our services. Similarly addressed above, we think that if we market our services
 correctly and make sure the experience we perceive Shabbat to be is exemplified through our food and
the nature of such an event like a dinner party that secular or non-affiliated individuals would enjoy our
services and continue to use operation for their events.
In addition to a SWOT analysis, we also conducted a marketing mix analysis where we
analyzed the product, price, promotion, and place of Simply Shabbat:

Product A Shabbat catering service wherein customers place orders online and then have all of the food
materials necessary to host a Shabbat delivered to their doorstep.

Price We will be known for our quality products and ingredients that are certified Kosher. We also offer
customers a unique experience that no other service can provide.

Promotion We will market Simply Shabbat online through the use of social media, especially Facebook and
Instagram. We will also be partnering with OneTable, which will give us access to their customer
base. Additionally, we hope to connect to community partners such as temples, Jewish community
centers, and campus’s Hillel.

Place We will deliver to customers within a 10-mile radius of Brookline, which is where our kitchen and
offices will be located.

Marketing channels, such as social media were identified next. Our main social media will be
Instagram due to its popularity with our target audience (especially college students). A mock-up of our
Instagram account can be seen on the previous page.
In addition to social media, we will also be handing out educational pamphlets. These will be
included with each order that is placed and detail the time that Shabbat begins and ends, traditional
prayers, and our contact information. Each week a new pamphlet will be placed in the order with the
candle lighting times that correspond to that particular week. A mock-up of this pamphlet can be seen
on the next pages.
 Our website will be the main channel that customers can use to place orders, learn about our
certified Kosher ingredients, learn about the traditions of Shabbat, and join the community. See the
Menu section for a detailed explanation and mockup of our interactive online menu. A mock-up of our
home page, “About Us” section, and sign-up page are attached.

References for Instagram:

1. Wilson, J. Jelly Donuts with Powdered Sugar on a Blue Plate. Cooking.NewYorkTimes.com.
https://static01.nyt.com/images/2015/11/16/dining/16COOKING-JELLYDOUGHNUTS/16COOKING-
JELLYDOUGHNUTS-articleLarge.jpg. Accessed April 4, 2017. [First Row Left].
2. Malosh, D. Matzo Ball Soup in a White Bowl. FoodNetwork.com.
http://food.fnr.sndimg.com/content/dam/images/food/fullset/2016/3/7/1/FNM_040116-Matzo-Ball-
Soup-Recipe_s4x3.jpg.rend.hgtvcom.616.462.jpeg. Accessed March 28, 2017. [Second Row Middle].
3. Lieberman, D. Noodle Kugel in a Blue and Baking Dish. FoodNetwork.com.
http://food.fnr.sndimg.com/content/dam/images/food/fullset/2011/11/23/0/FN_noodle-kugel-
011_s4x3.jpg.rend.hgtvcom.616.462.jpeg. Accessed March 28, 2017. [Third Row Middle].
4. Wiles, I. Shabbat Dinner with Challah on Bamboo Cutting Board. MommyShorts.com.
http://www.mommyshorts.com/wp-content/uploads/2016/03/IMG_6485-480x480.jpg. Published March
24, 2016. Accessed March 28, 2017. [First Row Middle].
5. La Taverna Del Ghetto. LaTavernaDelGhetto.com. http://www.latavernadelghetto.com/wp-
content/uploads/2015/07/shabbat-dinner.jpg. Accessed March 28, 2017. [Third Row Right].
6. Avey, Tori. Chicken Schnitzel with Israeli Salad and Spicy Mustard. ToriAvey.com.
http://toriavey.com/images/2011/02/IMG_1544.jpg. Accessed March 28, 2017. [First Row Right].
7. Goltz, E. Brisket On Wooden Cutting Board with Jalapenos on the Side. KosherScoop.com.
http://kosherscoop.com/wp-content/uploads/2014/01/peppered-brisket.jpg. Published January1, 2014.
Accessed March 28, 2017. [Second Row Right].
8. Causey, J. Sheet Pan Roasted Vegetables. CookingLight.com.
http://img1.cookinglight.timeinc.net/sites/default/files/styles/4_3_horizontal_-
_900x675/public/image/2016/10/main/1611p118-sheet-pan-roasted-vegetables.jpg?itok=Fq3wqm08.
Published November, 2016. Accessed March 28, 2017. [Third Row Left].
9. Steward, M. Triple-Chocolate Mousse Cakes. MarthaSteward.com.
http://assets.marthastewart.com/styles/wmax-520-
highdpi/d16/0106_msl_cakes03/0106_msl_cakes03_vert.jpg?itok=50tNO_od. Published January, 2006.
Accessed March 28, 2017. [Second Row Left].
4 - Menu
Because our target population is mainly Jewish individuals and families looking to celebrate
Shabbat, we are following the regulations for a kosher kitchen and therefore a kosher menu. Being
kosher is what governs what can and cannot be eaten under Jewish law. What is kosher is rooted in the
Torah, that contains a set of rules that details what foods are permitted and prohibited, how meat is
prepared, the separation of meat and dairy, keeping kosher utensils and equipment, and the certification
process. 1
In short, animals with split hooves and that chew their cud are permitted and all others that do
not fit these requirements are not kosher. Kosher animals include chicken, turkey, and steak (all when
slaughtered under Kosher requirement) and kosher animals do not include pigs and rabbits. Fish with
scales and fins (tuna, salmon, herring, etc.) may be eaten, but shellfish (lobsters, shrimp, clams, etc.) are
prohibited. Rodents and insects are prohibited, and any product derived from the forbidden animals
such as their milk, eggs, or fat also may not be eaten. 1 All unprocessed fruits and vegetables are
kosher, but those prone to insect infestation must be inspected before use to insure no consumption of
forbidden insects. Other requirements under a kosher kitchen are in regards to how meat is prepared.
The animal must be slaughtered in accordance with Jewish law, which states an animal that died of
natural causes or that was killed by other means is prohibited. Shechita, or kosher slaughter, has many
intricacies so someone who is rabbinically ordained and very knowledgeable in the laws of Kashrut
must be on site in our kitchen to insure that the standard of Kashrut is maintained. The meat must be
drained of blood after being slaughtered, and it must be completed within 72 hours after the slaughter
and before the meat is ground or frozen. 1
There is also an element of separating meat and dairy, so for simplicity’s sake, Simply
Shabbat’s kitchen will be a meat kitchen exclusively. To have both meat and dairy, we would need two
separate kitchens, chefs, and staff which would drastically increase costs. We decided that this may be
too difficult for a new company to feasibly accomplish so our menu will consist of meat and ingredients
that are parve (neutral foods that contain neither meat nor dairy). We will offer many foods that are
traditionally served during Shabbat such as challah bread, hummus, gefilte fish, soup, and more.
All of the equipment, appliances, and utensils in the kitchen will be new and kept kosher as
well. They will be exclusively used for the meat and parve foods allowed in the kitchen, and will be
prohibited to be used for non-kosher or dairy foods and ingredients. 1
The process for the Simply Shabbat kitchen to be certified as kosher and will be as follows.
After choosing which agency to use for our certification, an application will be submitted. A Rabbinic
Coordinator or one of a similar position will then discuss the production process and outline the basics
of compliance with the organization before an initial visit to inspect the facilities. A contract will be
signed confirming the terms and requirements to obtain and maintain kosher compliance as well as the
fee of the certification, which is then followed by the certification. At that point, Simply Shabbat will
be able to display the registered (K) symbol. 2
When designing our menu, we decided to create an interactive, online menu that makes ordering
simple and easy. Because orders will only be placed online and not by phone we thought it would be
best to create an online menu instead of a printed menu. However, with each delivery that gets sent
home a paper printed menu displaying item names segregated by course with their respective prices
will be included. This menu serves as a reminder to reuse our services, includes information about
providing feedback on their experiences and our services, and informs members of the party of
different food options we potentially offer. The online menu will feature a color scheme of blue and
white with the symbol denoting that we are kosher certified clearly visible. Blue and white colors were
chosen due to their traditional association with the Jewish culture. The menu will be static except for
certain holidays where special dishes will be offered such as apples and honey during Rosh Hashanah,
hamantaschen during Purim, and jelly donuts during Hanukkah. Our name, Simply Shabbat, and logo
will appear at the top of the page.
The menu is designed with sociocultural factors such as customs, values, and demographic
characteristics of the target population in mind. Our target populations are Jewish families and students
who follow Kosher dietary laws, which are reflected in the fact that our kitchen will be kosher certified.
In terms of nutritional needs, our menu contains labeled dishes that are friendly to specific eating
patterns. Designations such as vegan, vegetarian (V), and gluten free (GF), appear next to some dishes,
allowing those with allergies or dietary preferences to easily order from our menu. Aesthetic factors
such as flavors, textures and colors were also emphasized when planning the menu. For example,
gefilte fish, which is light in color and soft in texture is served with fresh lettuce and carrots to add
crunch and color to the dish.
When a customer orders through our website they will first make an account and type in
personal information such as phone number, address, email address, credit card information, and
religious affiliation. They’ll also check a box saying they have read the terms and agreements of our
services and our purpose. This acknowledgment will include but is not limited to our Kosher
certification, consuming raw or undercooked meat, photos of the dishes don’t represent the quantity
that is potentially being ordered and delivered, and being a nut and subsequently shellfish and dairy free
facility (responding to common food allergies). Next, they will be prompted to indicate how many
people will be attending their Shabbat and if anyone has any food allergies for us to be sure to prepare
certain foods allergy free. They will then be directed to a page with different pictures of dishes, price
for that dish, and descriptions for the more traditional foods that they can order. Under each dish will be
a drop down menu which allows them to choose the number of servings of that particular dish they
would like. The default quantity will correspond to the number of people they have indicated in their
party. This number can be manually changed to accommodate preferences or dislikes. Altering the
quantity will also change the price automatically. Once the desired servings have been chosen the item
can be added to the cart with the appropriate price. This can be repeated for all dishes a customer would
like at their Shabbat as they navigate through each tab of each course.
The menu has multiple tabs that correspond to different courses including challah, main course,
dessert, and non-food items such as candles. The side of the website will contain a running order that
lists everything that is in the customer’s cart and the total price as they go. Once the customer has
selected everything they would like to order they can simply check out, confirm their information, and
submit their order.
Once our menu is created we will test recipes and make adjustments where needed. Taste
testing, portion sizes, and menu merchandising will be completed. We will also conduct a market
survey by including a questionnaire with each person’s delivery. This will help us to determine what
people liked, disliked, or would like to see added to the menu. We aim to ensure variety and balance to
our menu and will constantly be evaluating to make sure it is accepted by customers and is profitable.
Through our menu design, we hope to make hosting Shabbat as easy as possible. A mock-up of our
menu is attached.

References:
1. What is “Kosher”, KOF-K Kosher Supervision. https://www.kof-k.org/Industrial/WhatIsKosher.aspx.
Accessed February 15, 2017.
2. 5 Steps to Certification. OK Kosher Certification. http://www.ok.org/companies/get-certified/ steps-
certification/. Accessed February 15, 2017.
 5 - Recipe Modification for Volume of Production
Below you will find our chicken schnitzel recipe and the modification for production of 200
total servings. We chose this quantity because of our goal to serve 20 individuals (hosts), which we
estimate the average Shabbat to involve 10 total guests. In terms of portion control, the host places the
order for how many servings of of the each food item they want through our website. Example, if they
order our chicken schnitzel and they have 10 people eating at their Shabbat then they would put in for
10 servings. So when we deliver the food we provide the total servings within the food package
however serving is up to the customer so our recipe doesn’t specify serving utensils for portion quantity
in light of the Shabbat meal being self-serve.
The method we used for modifying our recipe for volume of production was the “factor
method”. A recipe table for the original recipe, the percent method conversions table, and a recipe table
for the production volume quantity are shown below:
Recipe of choice: Chicken Schnitzel 1
Venue: Tori Avey Yield: 4 servings
Scale: 1 Portion size: 4 oz
INGREDIENTS AMOUNTS PROCEDURE

QUANTITY UNIT

Eggs 2 Each Place eggs, flour, and breadcrumbs in separate bowls, beat eggs. Add
Flour 1 Cup paprika, salt, pepper, and sesame seeds to the breadcrumb bowl.
Breadcrumbs 1 Cup
Paprika 2 Tbsp
Salt 1 Tsp
Pepper ½ Tsp
Sesame Seeds 1 Tsp

Grapeseed oil 2 Cup Pour oil into sautee pan, heating over medium heat until 375 degrees F.
Avoid smoking.

Chicken breast 4 4 oz Beat until each breast is ¼ inch thick. Bread each piece coating with flour,
breasts then egg, then breadcrumb mix.
Cook each chicken breast 3-4 minutes on each side in pan of oil. No more
than 2 breasts at a time.
After frying, pat excess oil off breasts.

Suggested Garnish:
Lemon Wedge ⅙ Wedge Slice whole lemon into 6 equal wedges, garnish one wedge per piece of
chicken.
Salt 1 Tsp Sprinkle salt on chicken breast and serve hot.

References:
1. Avey T. Chicken Schnitzel. Tori Avey. http://toriavey.com/toris-kitchen/2011/02/ chicken-schnitzel/.
Published February 6, 2017. Accessed March 23, 2017.
(Using Factor Method)
Factor = 50, makes 200 Ingredients Original Weight Conversion Weight Multiplied Usable Simplified
chicken schnitzels Recipe by Factor Units

Recipe = 4 servings Chicken Breasts 2 lbs 2 lbs 100 lbs 100 lb

Flour 1 cup 0.26 lbs 13 lb 13 lb

Eggs 2 eggs 0.26 lbs (0.13lbs/egg) 13 lb 8 dozen + 4 eggs

(100 eggs)

Breadcrumbs 1 cup 0.2 lbs 10 lb 10 lb

Paprika 2 Tbsp 0.03 lbs 1.5 lb 1.5 lb

Sesame Seeds 1 Tbsp 0.02 lbs 1 lb 1 lb

Salt 1 tsp 0.013 lbs 0.65 lb 1 cup

Pepper ½ tsp 0.01 lbs 0.5 lb 1 cup

Grapeseed Oil 2 cups 0.95 lbs 47.5 lb 1.5 gal

Lemon 1 each 0.22 lbs 11 lb 50 lemons

Totals: 3.963 lbs 198.15 lb

Recipe for Production: Chicken Schnitzel 1
Venue: Simply Shabbat Yield: 200 servings
Scale: 50 Portion size: 4 oz
INGREDIENTS AMOUNTS PROCEDURE

QUANTITY UNIT

Eggs 8 dozen + 4 Eggs Place eggs, flour, and breadcrumbs in separate mixing bowls, beat eggs.
Flour 13 Lbs Add paprika, salt, pepper, and sesame seeds to the breadcrumb bowl.
Breadcrumbs 10 Lbs
Paprika 1.5 Lbs
Salt 1 Cup
Pepper 1 Cup
Sesame Seeds 1 Lbs

Grapeseed oil 1.5 Gal Heating frialator until 375 degrees F. Avoid smoking. Maintain this
temperature throughout cooking.

Chicken breast 100 Lbs Tenderize until each breast is ¼ inch thick. Bread each piece coating with
flour, then egg, then breadcrumb.
Cook each chicken breast 3-4 minutes in frialator until golden brown.
Cook no more than 10 pieces in one frialator at once.
After frying, remove to separate pan to let excess oil residue be removed.
Suggested Garnish: Whole Slice whole lemon into 6 equal wedges, set aside in container for
Lemon Wedge 50 lemons simultaneous delivery.

6 - Specifications
Chicken Schnitzel Specifications:
● Chicken breasts 2
○ Form: boneless, skinless, fillets, raw
○ Grade: commercial, no less than 97% lean
○ Use: frying (EP = 100%)
○ Class: frying
○ Preservation Form: fresh, between 32-39°F in a refrigerated truck
○ Quality: Kosher, US Grade A
○ Weight: 3-6 oz, no less than 3 oz accepted
○ Pack: 10 lb/carton
○ Price: by carton
● Flour 2
○ Origin: Northern and Midwest United States
○ Form: white all purpose flour
○ Use: breading to fry chicken
○ Composition: minimum of 11% gluten, enriched, bleached
○ Pack: 50 lb/sack
○ Price: by sack
● Eggs 2
○ Form: shell
○ Use: for crusting chicken via frying
○ Preservation Form: 34-39°F when delivered in refrigerated truck
○ Quality: Kosher, US Grade A
○ Color of Shell: brown or white shell
○ Delivery Time: within 14 days of laying
○ Size: extra large
○ Pack: crates of 5 or greater dozen
○ Price: by crate
● Breadcrumbs 3
○ Composition: 80% flour blend, 20% Kosher salt, vinegar, water and oil
○ Use: breading, frying
○ Texture: free flowing coarse crumbs
○ Preservation: sealed container, delivery, resealable
○ Pack: 25 lb/bag
○ Price: by bag
● Paprika 4
○ Color: red
○ Texture: fine powder
○ Smell: aromatic
 ○ Storage Conditions: kept dry, cool, protected from light
○ Pack: 25 lb/bag
○ Price: by bag
● Sesame seeds 5
○ Purity: 98% or higher
○ Color: light brown, black, dark brown composition no other colors accepted
○ Oil Contents: no more than 50%
○ Moisture: no more than 6%
○ Pack: 25 lb/bag
○ Price: by bag
● Salt 6
○ Scope: iodized salt
○ Raw Materials: iodine source, potassium iodate (KIO3), must be of food grade quality
and conform to all applicable standards
○ Processing: Kosher, manufacturer must be registered under national food law
○ Texture: dried, sieved, edible, and iodized for human consumption
○ Particle size distribution:
■ Minimum 85% pass through 1.00 mm sieve
■ Maximum 20% pass through 0.212 mm sieve
○ Preservation: air tight bags of high density polyethylene (HDPE) or polypropylene (PP)
○ Storage Conditions: dry, ventilated and hygienic conditions
○ Pack: 25 lb/bag
○ Price: by bag
● Pepper 7
○ Appearance: black and gray small particles, absolute pepper
○ Odor Type: spicy
○ Taste: ground pepper, woody, and spicy with a slight heat and bite
○ Processing: manufacturer must be registered under national food law
○ Preservation: air tight bags of high density polyethylene (HDPE) or polypropylene (PP)
○ Storage Conditions: dry, ventilated and hygienic conditions
○ Pack: 25 lb/bag
○ Price: by bag
● Grapeseed oil 8
○ Appearance: pale yellow to green oily liquid
○ Use: frying
○ Boiling Point: 626-698°F, 363-366°C
○ Flash Point: 225-235°F, 107-113°C
○ pH: 7-7.5
○ Odor: mild, oily, bland, fatty
○ Pack: 15 gallon/container, 6-8 containers/carton
○ Price: by carton
● Lemon 2
○ Origin: Florida preferred when in season, if not available substitute with Mexico or
South America/Caribbean source
○ Use: Self-garnish as wedges (EP = 13%)
 ○ Preservation Form: fresh, delivery, refrigerated truck
○ Quality: US number 1, yellow peel, yellow flesh
○ Tolerance: No more than ¼ of the surface area can be discolored or damaged
○ Pack: 10-15 lbs/carton, 50 count/carton
○ Price: by carton
Equipment Specifications:
● Food Processor Specifications:
○ Capacity: 40-60 quart
○ Processing Capabilities: abil to process a variety of whole vegetables; slicing & grating
○ Material: stainless steel, easily to clean (NSF), parts dishwasher safe
○ Color: silver, metallic
○ Features: safety switch, continuous feed processor, smaller shoot for smaller vegetables
● Single Stack Convection Oven Specifications:
○ Type: gas
○ Voltage: 120V
○ Weight: 500-600 lbs
○ Material: stainless steel, easy to clean (NSF) or self- cleaning
○ Color: silver, metallic
○ Features: manual timer and controls, wheels, interior light, two speed fan, self cleaning
○ Temperature Range: 150-500°F
○ Size: full size
■ Interior Dimensions = Depth: 20-30in Width: 30-40in Height: 20in
○ Pan Capacity: 5 racks
○ Door Type: 180 degree full opening, 2 doored with viewing window

References:
2. Avey T. Chicken Schnitzel. Tori Avey. http://toriavey.com/toris-kitchen/2011/02/ chicken-schnitzel/.
Published February 6, 2017. Accessed March 23, 2017.
3. Gregoire MB. Foodservice Organizations: A Managerial and Systems Approach. 8th ed. Boston, MA:
Pearson Education Inc; 2013:476-481.
4. Breadcrumbs fine. Trumps. https://www.trumps.com.au/files/brcrfi10.pdf. Updated July 26, 2012.
Accessed March 23, 2017.
5. Product Specification. AKO The Spice Company. http://www.ako-spice.com/AKO/pdf/
Spezifikationen/Paprika%20edelsuess%20120%20ASTA%20keimreduziert.pdf. Updated
6. Sesame Seeds Specifications. Valency International Trading.
http://www.valencyinternational.com/sesame-specifications.php. Accessed March 23, 2017
7. Hoan V. Technical Specifications for Iodized Salt. World Food Programme.
http://documents.wfp.org/stellent/groups/public/documents/manual_guide_proced/wfp228072.pdf.
Published 2013. Accessed March 23, 2017.
8. Black pepper absolute [PDF]. Parachem fine & specialty chemicals.Website.
http://www.parchem.com/black-pepper-absolute-getpdf-011338.aspx. Accessed March 23, 2017.
9. Grapeseed Oil Specifications [PDF]. Parchem fine & specialty chemicals Website.
www.parchem.com/Grape-Seed-Oil-getpdf-000302.aspx. Accessed March 23, 2017.
7 – HACCP Plan – See Attached

8 - Employee Staff & Scheduling

We decided that the hours of operation for Simply Shabbat would need to coincide with what
tasks would need to be accomplished and when. Since Friday is the day to deliver all orders, all the
food preparation and cooking will need to be completed by then. On Fridays, the meals are portioned,
packaged, and then loaded onto the delivery vans to be delivered. That means Thursday will be our
busiest day with most of the cooking being done then. This will promote freshness and allow all orders
for that week to have been quantified and assures that enough ingredients were prepared. This leaves
Monday, Tuesday, and Wednesday for preparation of the food and for mapping out the deliveries for
Friday. During non-High Holiday parts of the year meals will be delivered to customer’s homes
between 12pm-3pm on Friday, however this will remain flexible to adjust for seasonal changes in
sundown and increases or decreases in demands during various periods of the year. As a result, our
hours of operation are as follows:

Monday: 10am-3:30pm (5 hours) - factors in a 30 minute unpaid lunch break

Tuesday: 10am-3:30pm (5 hours) - factors in a 30 minute unpaid lunch break
Wednesday: 8am-6:30pm (10 hours) - factors in a 30 minute unpaid lunch break
Thursday: 8am-6:30pm (10 hours) - factors in a 30 minute unpaid lunch break
Friday: 8am-6:30pm (10 hours) - factors in a 30 minute unpaid lunch break

All staff will have Saturday and Sunday off. A full-time employee will work 40 hours per week,
working each day from open to close. These hours also factor in opening and closing tasks such as
clean-up and dishes. To execute the services we plan to provide we listed out the tasks needed to be
accomplished for our organization to function efficiently and effectively. From these tasks we grouped
like responsibilities together to develop a list of employees and the hours they would need to work.
These positions are explained below:

Operations Manager (1 FTE): Responsibilities include scheduling employees and payroll, stocking
and ordering the kitchen for the next week of deliveries (must communicate with the Head Chef),
creating and overseeing delivery routes, creating educational materials and pamphlets to accompany
that week’s meal, external affairs (including affiliate organizations), and analyzing historical data of
previous periods of operation. This manager would be salaried as a full-time position. If the operations
manager requests time off or becomes ill these responsibilities fall onto the assistant manager. The
operations manager is expected to outline the duties associated with each task and the deadline for each
depending on the duration of their absence (missing a week versus missing one day of work).
Assistant Manager (1 FTE): Responsibilities include handling clerical tasks such as phone
calls/emails, social media, marketing affairs, data collection from extraneous sources (i.e. Yelp, social
media platforms, etc.), and helping the associate manager with analyzing historical and survey data.
This manager will be salaried as a full-time position. If the operations manager requests time off or
becomes ill the responsibilities that are time sensitive fall onto the operations manager such as phone
calls and emails. However, the assistant manager is expected to complete their responsibilities before
and/or after returning depending on the duration of their absence (missing a week versus one day of
week).

Head Chef (1 FTE): Responsibilities include recipe development and planning, keeping inventory to
communicate to the operations manager for ordering and restocking the kitchen, maintaining a Kosher
kitchen, menu planning and creation, delegating and facilitating in the preparation and execution of the
current weeks orders, and overseeing the line cooks. This employee will be salaried as a full-time
position. The head chef must be a certified Mashgiach for the operation, and must make sure that
everything follows the laws of Kashrut within the kitchen. The qualifications of a Mashgiach include
being Torah-observant and Jewish, as well as being knowledgeable on the laws of Kashrut. 1 Since the
nature of this position requires a knowledge of Kosher cooking and an understanding of the standards
of Kashrut, if the head chef is absent for a period of time longer than 3 days during an operations week
these responsibilities will fall upon a lead line cook. The head chef is expected to outline necessary
duties and procedures for each tasks for the per diem chef to follow.

Line Cook (1 FTE): Responsibilities include assembling and packaging meals, prepping and cooking
food, and overseeing the kitchen aids. These cooks need to be Kosher certified in order to work in our
kitchens. These employees (2 total) would be salaried.
Lead Line Cook: Responsibilities are the same as the line cook position but also includes
taking over the head chef’s responsibilities upon his/her absence. This cook also needs to
understand Kosher cuisine and the principles that our organization must align with to remain
certified by Kashrut.

Kitchen Aid (.5 FTEs): Responsibilities include prepping and cooking food, assembling and packaging
meals, and cleaning the kitchen and dishes. These employees will be part time, working a maximum of
20 hours per week (.5 FTEs). In the case of absence or requested time off, in order to not pay over time,
a per diem position will be scheduled to fulfill these duties.

Delivery Staff (.2 FTEs): Responsibilities include helping to organize orders for loading, the loading of
meals into the vans, driving deliveries along their specified route, and unloading deliveries on site.
These employees would be part time and would only be scheduled on Fridays never exceeding the
hours of operations for Fridays (8 hours, .2 FTEs). In the case of absence or requested time off, in order
to not pay over time, a per diem position will be scheduled to fulfill these duties.

Per Diem Staff: These employees are on payroll but are not required to work any minimum or
maximum number of hours each week. They will be scheduled to fulfill the roles of kitchen aides or
delivery staff that have requested time off or are absent for any period of time. They will be cross-
trained to fulfill the basic principles of both aforementioned positions.

To consider paid time off and sick days for full-time salaried positions, as explained above,
have their responsibilities delegated to another full-time salaried employee for the duration of that
person’s absence. This avoids paying overtime, but because of the nature of each employee's
responsibilities, it is not unreasonable to assume that tasks could be completed by another employee or
put on hold for brief periods of time. However, the part-time staff have their time off covered by per
diem hired employees that only work when they are needed and are cross trained in those respective
positions.

The hierarchy of Simply Shabbat can be seen below:

With all of these employees and the nature of their positions, the hours of operation in a given
week will total to 1240 hours. Each day an employee is scheduled they will work open until close. In
total we will need 6 FTEs Monday-Thursday and 7 FTEs on Friday. A list of the number of FTEs for
each day for each position is outlined on the next page:

Position Sunday Monday Tuesday Wednesday Thursday Friday Saturday

Operations 0 1 1 1 1 1 0
Manager
 Assistant 0 1 1 1 1 1 0
Manager

Head Chef 0 1 1 1 1 1 0

Line Cook 0 2 2 2 2 2 0

Kitchen Aid 0 1 1 1 1 1 0

Delivery 0 0 0 0 0 1 0
Staff

Per Diem 0 - - - - - 0

FTEs and adjusted FTEs are calculated below. Adjusted FTEs take into account staffing to cover
people who are sick, taking paid time off, or are on vacation. These responsibilities of these positions
will be temporarily fulfilled as explained above in the description of positional duties.
● Absolute FTEs = total # hrs of operation in a week / 40 hrs per week
○ Absolute FTEs = 1240 hours / 40 hours per week
○ Absolute FTEs = 31 FTEs
● Adjusted FTEs = # FTEs x 1.55
○ Adjusted FTEs = 31 FTE x 1.55
○ Adjusted FTEs = 48.05 FTEs

An example of a typical weekly schedule can be seen on the following page with “X” representing days
an employee is scheduled to work and “RO” representing requested time off.
 The total hours of our delivery staff will remain the same through the typical weeks during the
year, but their schedules will be adjusted depending on the season. The start of Shabbat traditionally is
18 minutes before the sunset. As this time is variable throughout the year it is necessary that the
delivery of our service reflect that. As the delivery window for each season extends past the start of
Shabbat in some months, the customer will be able to indicate their preference in the timing of the
delivery.

Seasonal Delivery Times

Season Winter Spring Summer Fall

Months Nov. Dec. Jan. Feb. March April May June July Aug. Sept. Oct.

Average Shabbat 4pm 4pm 4:30p 5pm 6:30p 7pm 7:45 8pm 8pm 7:30 6:30pm 5:30pm
Start Time a m m pm pm

Delivery Window 11am-4pm 1pm-6pm 2:30pm-7:30pm 1pm-6pm

a 1, 2
Based on 2017 Chabad Candle Lighting Times
(If this paper were submitted for publication, copyright permission for reproduction of this table/figure would
have to be obtained.)

High Holidays
 In the Jewish calendar there are several holidays. Our organization will remain open and
provide normal Shabbat service during all holiday periods, except for the 8 days of Passover because
our kitchen will not be Kosher for Passover. Additionally, if a fasting holiday falls on Shabbat, such as
Yom Kippur, we will not be providing meals for that week’s Shabbat. By altering delivery times to
coincide with the start of Shabbat and modifying the staffing schedule in response to demand, we will
be better able to serve our target population.

References:
1. Ask the Expert: Who’s in the Kitchen? My Jewish Learning. Retrieved from
http://www.myjewishlearning.com/article/ask-the-expert-whos-in-the-kitchen/. Accessed March
28, 2017.
2. Candle-Lighting Times for Shabbat & Holidays. Chabad. Retrieved from
http://www.chabad.org/calendar/candlelighting_cdo/aid/6226/jewish/Shabbat-Candle-Lighting-
Times.htm#locationId=02215&locationType=2&save=1&tdate=12/21/2016. Accessed February
10, 2017
3. Jewish Holidays Cheat Sheet. Interfaith Family. http://www.interfaithfamily.com/holidays/other
_holidays/Jewish_Holidays_Cheat_Sheet.shtml?gclid=CNOl6_b9iNICFUZLDQodoqgHfg.
Accessed February 11, 2017.
 9 - Product Cost Analysis
Table 1. Ingredient Costs for Chicken Schnitzel Recipe for Volume of Production
Food Item Peapod Cost a Restaurant Cost b Measurement Cost for Volume of
Conversions c Production d

Boneless, Skinless $6.19/lb $5.26/lb --- $526

Chicken Breast

All-purpose Enriched $1.79 (5lb) $1.52/lb --- $19.76

Bleached Flour

Grade A Extra Large $3.59/doz $3.05/doz --- $37.62

Egg

Iodized Kosher Salt $2.29/3lb $1.95/3lb $0.65/lb $0.41

1lb = 1.57 cups
$0.65/1.57cups

Black Pepper $2.19/1.5oz $1.86/1.5oz $1.24/1oz $4.96

1oz = 4 Tbs
1 cup = 16 Tbs
$1.24*4oz

Paprika $3.05/2.12oz $2.59/2.12oz $1.22/1oz $29.28

$1.22*24oz

Grapeseed oil $13.49/3L $11.47/3L $3.82/L*3.79L/1gal $21.71

$14.47/gal

Whole Lemon $0.75/each $0.64/each --- $32

Sesame Seeds $3.19/3.75oz $2.71/3.75oz $2.71/3.75oz $11.52

$0.72/oz*16oz/lb

Breadcrumbs $2.99/8oz $2.54/8oz $5.08/lbx10lbs $50.80

Total Cost for --- --- --- $734.06

Production

Total Cost Per Serving --- --- --- $3.67/serving

a
Ingredient unit prices gathered from Peapod 1
b
Restaurant price for ingredients calculated using 15% discount factoring in the need for Kosher products increasing the
overall price for ingredients but still expecting a restaurant order discount
c
Unit measurements corrected to match those indicated in our recipe modification
d
Overall ingredient price calculated using recipe modification amounts to produce 200 servings of chicken schnitzel
(If this paper were submitted for publication, copyright permission for reproduction of this table/figure would have to be
obtained.)

Desired Food Cost = 36%

Pricing Factor = 100% / Desired Food Cost = 100% / 36% = 2.78
Selling Price = Food Cost x Pricing Factor = $3.67 x 2.78 = $10.19
Website Default Price for 4 Servings = 4 x $10.19 = $40.78

For calculating the product food cost/menu price Simply Shabbat used the factor method. On
our website the default servings for chicken schnitzel will be four and can be increased for larger
parties upon entering the number of guests at the customer’s Shabbat or by personal request for more
(see “Menu” section for more details). Therefore, the default price for chicken schnitzel will be
minimum of $40.78 (see math above). We believe having a desired food cost of 36% is reasonable,
seeing as we have all Kosher food items and we deliver the meal to the customer’s door.

References:
1. Peapod. Stop&Shop website. https://www.peapod.com/shop/#!/. Accessed April 11, 2017.
10 - Budget Preparation
Delivery staff and per diem positions are paid minimum wage, as set by state law in
Massachusetts ($11/hr). 1 The amount they make each day, week, month, and year will vary based on
the scheduled number of hours worked. Part-time and per diem employees do not qualify for benefits,
as they are not full-time employees.
All full-time, salaried employees will receive a benefits package which will include: an
automatic paid week (five day work week) of Passover, an additional seven days paid vacation, seven
days paid sick leave, three months paid maternity leave. 2 Some businesses operate with accruing paid
time off based on a percentage of time for length of time employed with the company, which generates
an accumulating number of paid hours off. However, due to the nature of our business (size, changing
hours with religious holidays, etc.) we will not offer accruing paid time off. We will offer our full-time
employees the aforementioned benefits (Passover time off, vacation and sick time, maternity leave)
rather than accruing hours.
The annual salaries for our full time employees were determined based on various factors.
Research was done to determine the median salaries for these positions in similar organizations, as well
as the cost of living in Brookline, MA, where our organization is based. The estimated median
household income in Brookline in 2015 was $101,770, 2 and the cost of living in the area is high.
Contingent with our organization’s specificity and strict Kosher kitchen, the annual salaries for our
employees were formed based on the median ranges for the position and chosen from the mid- to high-
range salaries. Boston rent trends have been increasing steadily since 2011 and in the Greater Boston
Area now range from approximately $1000 to over $3000 per month based on square footage, number
of beds, and neighborhood location. 3
Monday: 10am-3:30pm (5 hours) - factors in a 30 minute unpaid lunch break
Tuesday: 10am-3:30pm (5 hours) - factors in a 30 minute unpaid lunch break
Wednesday: 8am-6:30pm (10 hours) - factors in a 30 minute unpaid lunch break
Thursday: 8am-6:30pm (10 hours) - factors in a 30 minute unpaid lunch break
Friday: 8am-6:30pm (10 hours) - factors in a 30 minute unpaid lunch break

Total # Weekly Pay = 1

Annual Monthly Wage Hourly Pay = weekly pay/40hr
FTE per FTE / 40hr work
Salary a b
(annual/12) Daily pay = 5 or 10 x hourly pay
week week (52 wks/yr)
 $28.85/hr
Operations 5 5 FTE, 40
$60,000 ~ $5,000 $1,153.85 5hr/day pay = $144.23
Manager hrs/wk
10hr/day pay = $288.46

$15.39/hr
Assistant 5 FTE, 40
$32,000 6 ~ $2,666.67 $615.38 5hr/day pay = $76.92
Manager hrs/wk
10hr/day pay = $153.85

$32.69/hr
7 5 FTE, 40
Head Chef $68,000 ~ $5,666.67 $1,307.69 5hr/day pay = $163.46
hrs/wk
10hr/day pay = $326.92

$14.42/hr
Line Cook 8 10 FTE, 80
$30,000 ~ $2,500 $576.92 5hr/day pay = $72.12
(x2) hrs/wk
10hr/day pay = $144.23
a
Data summarized from GlassDoor.com salary information for specific job titles 5,6,7,8
b
Wages are calculated based using formation for annual salaries for each job position understanding that not every month
has an equal amount of weeks therefore monthly wages are subject to change
(If this paper were submitted for publication, copyright permission for reproduction of this table/figure would have to be
obtained.)

References:
1. Massachusetts Court System. Mass.gov. Commonwealth of Massachusetts; 2015.
http://www.mass.gov/courts/case-legal-res/law-lib/laws-by-subj/about/minwage.html. Accessed
February 28, 2017.
2. Brookline, Massachusetts. City-Data.com; 2015. http://www.city-data.com/city/ Brookline-
Massachusetts.html. Accessed February 28, 2017.
3. Rent Trend Data in Boston, Ma. RentJungle.com; 2015. https://www.rentjungle.com/ average-rent-in-
boston-rent-trends/. Accessed February 28, 2017.
4. Executive Office for Administration and Finance. Rules Governing Paid Leave and Other Benefits for
Managers and Confidential Employees. Commonwealth of Massachusetts; 2015.
http://www.mass.gov/anf/employment-equal-access-disability/hr-policies/leave-program /red-book/.
Accessed February 28, 2017.
5. Salary: Catering Operations Manager. Glassdoor.com; January 16, 2017.
https://www.glassdoor.com/Salaries/catering-operations-manager-salary-SRCH_KO0,27.htm. Accessed
February 28, 2017.
6. Salary: Assistant Catering Manager. Glassdoor.com; January 16, 2017.
https://www.glassdoor.com/Salaries/assistant-catering-manager-salary-SRCH_KO0,26.htm. Accessed
February 28, 2017.
7. Executive Chef Salaries. Salary.com; January 30, 2017. http://www1.salary.com/ Executive-Chef-
Salary.html. Accessed February 28, 2017.
8. Line Cook Salaries. Salary.com; n.d. http://swz.salary.com/SalaryWizard/Line-Cook- Salary-Details-
Boston-MA.aspx. Accessed February 28, 2017.