A BUSINESS PLAN PREPARED BY:

JOHN FINNEGAN
JOHNPFINNEGAN@GMAIL.COM

914-318-6305

Summary
Combine the thrills of Costa Ricas most popular adventure attraction with the excitement of New York City and the surrounding areas for a quick getaway thats perfect for adventure seekers in need of an adrenaline fix. Zip lining is no longer reserved for Central American jungle vacations. Visitors to New York City and other urban areas will soon be able to experience a high-flying adventure on their lunch break, while shopping, while they wait for the next showing at the movies , or waiting to be seated at their favorite restaurant. Many people associate zip lining with exotic vacations, but Urban Jungle Zip Lines will make people realize that they dont have to travel far to experience the unique adrenaline rush you get from zip lining. Urban Jungle plans on building, operating, managing, and searching for potential locations for the purpose of building zip line attractions in or near urban areas. We will at times act as location scout for other operations in a revenue share type agreement. The zip lines we plan to operate are full-sized 500 to 3000feet+ attractions that will take advantage of an existing pedestrian traffic while also acting as a magnet to draw additional pedestrians to an area. They will not be anything like the portable, truck pulled childrens rides that zip for about 50 feet and are beginning to get more popular at fairs and flea markets. We will operate from rooftops and towers 100 feet high and more in the air and be an absolute THRILL ride, not a carousel. There will be height and weight limits but the ride is available to the great majority of the general population and requires no special skill. We plan on operating at existing high density locations such as NYC and NYS Parks, large regional malls, regional high traffic vacation areas (Hamptons, Jersey Shore). We have had discussions with many such areas and have been met with terrific responses. With such a small footprint at the takeoff and landing locations, we are in the unique position of being able to operate out of areas that are generally not revenue producing and turn that into an income stream. Rooftops, storage areas, unused parking areas become high traffic where there was no traffic before. Existing operations are not hindered by a zip line because we will zip overhead. Also, with the height of the towers, the zip line is highly visible and an obvious magnet location. We can operate in all weather with the exception of thunder and lightning. We will operate as often as possible with location being the greatest determining factor in operating times.

Our biggest startup expense is construction of the zip line attraction itself, costs can vary widely based on a number of factors. Salaries will be the biggest expense on a monthly basis. Insurance is readily available and commercial zip lines have a great safety record. Permits and licensing requirements can vary widely and will be addressed on a case by case basis. Costs will be significantly offset by photo concessions and sponsorship/advertising opportunities.

We are planning to raise a total of $500,000 for 80% of Urban Jungle. Shares are available @ $6,250 per share. John Finnegan will own 20% before any monetary contribution and will be purchasing an additional 5% at $31,250.

ORGANIZATION
The company will be set up as a multiple member limited liability company in the state of New York. A limited liability company (LLC) is a flexible form of enterprise that blends elements of partnership and corporate structures. It is a legal form of company that provides limited liability to its owners.
-Choice of tax regime. An LLC can elect to be taxed as a sole proprietor, partnership, S corporation or C corporation (as long as they would otherwise qualify for such tax treatment), providing for a great deal of flexibility.

-A limited liability company with multiple members that elects to be taxed as partnership may specially allocate the members' distributive share of income, gain, loss, deduction, or credit via the company operating agreement on a basis other than the ownership percentage of each member so long as the rules contained in Treasury Regulation (26 CFR) 1.704-1 are met. S corporations may not specially allocate profits, losses and other tax items under US tax law.

-Limited liability, meaning that the owners of the LLC, called members, are protected from some or all liability for acts and debts of the LLC depending on state shield laws.

-Much less administrative paperwork and record keeping than a corporation.

-Pass-through taxation (i.e., no double taxation), unless the LLC elects to be taxed as a C corporation.

-Using default tax classification, profits are taxed personally at the member level, not at the LLC level.

-LLCs in most states are treated as entities separate from their members.

-Less risk to be "stolen" by fire-sale acquisitions (more protection against "hungry" investors).

The general partner is John Finnegan of North Salem, NY. Mr. Finnegan will act as liaison between the partnership, potential sites, potential builders and other necessary communications among all groups. Other partners are TBD.

Potential Locations
Positive discussions have taken place with these and other potential locations

Westchesters Ridge Hill

1 Ridge Hill Road Yonkers NY Westchesters Ridge Hill is the ideal environment for shopping, dining, and strolling. The creatively designed destination features an eclectic mix of boutiques, national retailers, restaurants, and entertainment venues. Among many others, retailers focusing on outdoor sports and adventure include REI, Dicks Sporting Goods and Eddie Bauer. Ridge Hill has 1.3 million square feet of retail space with an abundance of parking. The developers are looking to use a zip line attraction to turn the upper levels of the parking structures into revenue generating space. It is easily accessible from all directions and convenient to neighborhoods from both the NY State Thruway and Sprain Brook Parkway.

Bryant Park is one of the signature examples of New York

Citys revival in the 1990s. The park is filled with office workers on sunny weekdays, city visitors on the weekend and revelers during the holidays. It is the most densely occupied urban park in the world and is known as Town Square of Midtown. The park contains a custom built carousel and revived the tradition of an open air library, The Reading Room. Both the Bryant Park Grill and Bryant Park Caf have become popular after work spots. The park is looking for an attraction for the early spring.

Riverhead, NY is located at the junction of the Wine Country of the

North Fork and the Hamptons of the South fork on Long Island. Riverhead is revitalizing downtown with a new Riverwalk and world class shops, restaurants and entertainment. At one end of the riverwalk is the Atlantis Aquarium and just outside of downtown is Splish Splash Water Park, Tanger Outlets, and Riverhead Raceway. Riverhead has been featured recently in both the NY Times and Wall Street Journal as a town on the way up.

One Time Start Up Costs SetUp, Installation & Construction*

Costs can vary dramatically based On a variety of factors: Location of towers, heights of towers, local physical features of tower locations, local weather and many other possible variables.

$75-$200,000

Monthly Operating Expenses $8,334 Owner/Manager Salary

Other salaries Payroll Taxes Revenue Share/ Rent**

$2000 Operations will be setup, not as a traditional retail rental agreement but as a revenue share agreement based on the # of riders.

$40,000 $5,000 $6,000

Office Furniture
Not much actual office space is required. Some storage for equipment, restroom and rest area for employees.

Computer Hardware& Software & Office Supplies

POS equipment and reservation Systems. Paper goods

$5500

Equipment(safety equipment, harnesses, trolleys)

$7500 $500 $2000

Advertising Office Supplies/TelePhone/internet/webhosting Insurance(Liability&

Business)Based on 150 riders/ Day***

$1500 $1,000

$7,000

Utilities down payments Legal & acting fees

LLC setup, partnership agreements, general accounting $5000 Consulting fees On site analysis, inspections, viability assessments by industry experts

Health Insurance Legal & Accting Inspections

$2000 $500 $500

TOTAL
$2000 $3000 $3000 $2000

$71,834

Licenses & permits Advertising & promotion Rent

Kiosk as retail space x 3 months

Monthly In-active Expenses (these expenses will be during

the exploratory phase, used towards business development and expert consultations.)

Operating Cash

TOTAL

$110,500$235,500

Owner/Manager Salary Consultations TOTAL

$5,000(salary until opening day of any new attraction) $2,000

$7,000

*Building expenses can vary widely. However, we expect construction costs to fall into the middle of this range for most cases. We will use the highest estimates when executing our breakeven analysis. **This revenue share expense will vary. We hope that this expense will be higher as it is a function of how many riders we process each month. *** This insurance expense will vary. We hope that this expense will be higher as it is a function of how many riders we process each month

Revenue Projections:
Based on operating hours of Monday through Sunday 11:00 AM 9:00 PM Ticket Price $20.00

RIDERS/Day 100 200 500

Daily Total $2000 $4000 $10,000

Weekly Total $14,000 $28,000 $70,000

30 Day Total $60,000 $120,000 $300,000

Yearly Total $720,000 $1,440,000 $3,600,000

Photos 15% Capture @$20 100 200 500

$300 $600 $1500

$2,100 $4,200 $10,500

$9,000 $18,000 $45,000

$108,000 $216,000 $540,000

Sponsorship activities can

substantially impact cost basis. We will actively pursue sponsorship dollars based on the time frame/location and other factors. Opportunities for additional advertising revenue will be ample. Launch towers can be as tall as 100ft. and present perfect placement of highly visible billboard type ads. Highly visible advertising space on the safety helmets will be made available as well.

Break Even Analysis

A calculation of the sales volume (in units) required to just cover costs. Fixed Costs--Cost that do not change when production or sales levels do change, such as rent, property tax, insurance, or interest expense. The fixed costs are summarized for one month. Details on estimated fixed costs are found on page xx Variable Cost (Per Unit Cost) The nature of our product leads to virtually nil in variable costs. Selling Price (per unit price)-The price that a unit is sold for. Sales Tax is not included the selling price and sales taxes paid is not included as a cost. Our sales price is $20/ride Break Even Point--The sales volume (express as units sold) at which the company breaks even. Profits are $0 at the break even point. The break even point is calculated by the following formula: Break Even Point = Fixed Costs / (selling price-variable costs).

Our breakeven point (cover fixed costs) is roughly 3600 units/rides per month at $20/ride, or ONLY 120 rides/day.
These figures DO NOT include figures for Photo Concession or possible advertising revenues. As illustrated earlier, these additional revenues can be dramatic.

Photos 15% Capture

@$20 Day Week Month Year

100 200 500

$300 $600 $1500

$2,100 $4,200 $10,500

$9,000 $18,000 $45,000

$108,000 $216,000 $540,000

A 15% capture rate for photos will lead to

BREAKEVEN=102 RIDES/DAY

Sponsorship/Advertising Revenue
Take a look at the pictures about this page. Throughout this business plan I have consciously avoided talking about the potential advertising and sponsorship dollars that are represented by companies like these. I wanted the excitement of zip lines in urban areas to be able to speak for itself as a viable business concept. I believe that the pages in this business plan have indeed shown the enormous potential of Urban Jungle. However, as seen on the left, our launch towers can be over 100 feet tall and are easily wrapped in fabric to provide an incredible canvas for potential advertisers. Imagine a tower, brightly lit from within, with crowds of people looking up to see what all the excitement is all about. This is the kind of exposure advertisers pay for and potential sponsors want to have their name associated with. The potential here is enormous and could easily pay all costs and expenses for a particular project.

*The Red Bull Stratos project is estimated to have cost upto $15 million. *The average cost to sponsor a NASCAR Team for 1 year is roughly $20 million. *Naming rights for the new home of the Brooklyn Nets is costing Barclays $400 million over the next 20 years. The excitement generated by Urban Jungle Zip Lines will undoubtably lead to significant advertising, sponsorship, and endorsement income.

ZIP LINE SAFETY

As you visit numerous zip courses around the world, you will see a wide variety of designs and safety practices.
The absolute first rule of zip line safety is to trust the professionals. While any kid with an elementary grasp of gravity and a pulley can make a zip line in his backyard, a professional accreditation by either the Professional Ropes Course Association (PRCA) or the Association for Challenge Course Technology (ACCT) ensures a regulated experience. Both of these organizations are now accredited by the American National Standards Institute (ANSI) to develop industry standards and regulations.

Following every suggestion to ensure accreditation by both PRCA and ACCT, we will also ensure that the following design, build and safety practices be built in to every project:

Full Body Harnesses A full body harness is best for accommodating guests who come in all shapes and sizes. If a pulley jams or a guest doesnt fully arrive on a zip, they may have to hang for a while before being rescued. A full body harness is more comfortable and supportive and will lessen the possibility of the harness hang syndrome in a long hanging situation where serious medical problems can arise from restricting blood flow (usually in the case of an unconscious participant). A full body harness significantly increases the safety margin in the case of staff and guest who might invert and fall out of a harness due to improper positioning. Any harness (full body or sit harness) must always have the waist belt above the iliac crest (hip bones).

Safe Braking Systems. Hand braking is when staff and guests control their zip speed with their own hand(s) on the

cable behind the pulley(s). Hand braking is fun and typically safe. Unfortunately, the occasional guest may not do the procedure correctly .There are various backup techniques being used to address this situation and all work extremely well without the inexperienced guest being involved and risking injury. Also, there are numerous accident stories out there of peoples hair becoming entangled in the moving pulley wheels because their head and helmet are too close to the cable. Hand braking requires that the participant be close enough to the cable to reach it, therefore long hair is a concern. If someone is scared and over grips the cable to slow down during hand braking, it can result in injury to the shoulder assembly or a complete dislocation. Even though they are taught not to, sometimes a guest will grab the cable in front of the moving pulley and receive lacerations (on an ungloved hand) to the fingers. To eliminate these potential problems, our designs will have the participants hanging well below the pulleys, with mechanical braking systems and redundant operator controls. These systems use springs, pulleys, counterweights, and bungee cords to stop the rider and make stopping automatic.

Cable Diameter The old standard was 3/8 diameter, 7x19 strand, GAC, but now, most professional companies are using diameter or greater. It is stronger, lasts longer and is more predictable. A cable doesn't catastrophically fail overnight. What we think of as one cable is actually seven smaller cables wound together, and each of those seven cables is actually made up of 19 even smaller cables. These smaller filaments show signs of wear before a line snaps suddenly, staff members will inspect lines daily for signs of wear. Lightning Protection Lightning protection systems should be used on all structures over 30 feet in height. We will use it to protect the structures, not so much the people, they are being lowered to the ground at the FIRST sign of lightning or thunder.

Annual Safety Report Annual Safety Report prepared for in-house safety management, their insurance company and available to the public upon request. The report will include a general narrative summarizing the safety findings from the year, as well as, statistics and narratives on Near Misses, Incidents and Accidents. Of course learning from accidents is critical for organizational safety management. The goal of this organization will be ZERO accidents, incidents and near misses. Near misses are situations that resulted in no injury or a minor injury, but had the potential and were close to being a serious accident or fatality. Staff and management can learn the most from near misses, because there will probably be many times more near misses than accidents IF staff are required to report them. There will be a climate of openness so staff are not afraid to admit their mistakes. This openness, professionalism and willingness to report safety incidents will be one of the greatest characteristics of a well run, safe, high quality organization, along with the organizations willingness to share their learnings with their insurance company, the industry and the public.

Two Attachment Points THE HUMAN ERROR FACTOR (HEF). The HEF can expose itself in many ways. We, as designers, builders and trainers, must be hyper-vigilant to insure that we are using the very best practices in terms of: 1. Staff selection and training 2. Staff manuals with crystal clear policies and procedures 3. Emergency preparedness 4. Ongoing refresher trainings and course inspections 5. Accident/incident analysis and reporting The worst possible human error on a zip line canopy tour or zip adventure park would be for a staff member to incorrectly or not attach the guest to the safety cable or zip cable resulting in serious injury or death. Sadly, there are stories of this occurring. We believe that everyone, guides and guests, should be attached to the safety or zip cable with two independent attachment points originating from two distinct and separate places on the full body harness, so that if one attachment fails (or is not clipped on), the other still serves as a primary life support point. This is very important to us. By implementing this safety policy we have doubled our chances for insuring that guides and guests are safely attached to a cable.

Zip Line Insurance

Zip line insurance is readily available in every state and is offered by carriers that specialize in Outdoor Recreation Insurance.

Accidents by zip line are statistically very rare when compared to other types of accidents. Certain other types of sports, such as football, basketball, hockey etc. have a higher probability of being injured statistically, and the primary cause of injury is heart attack. The majority of other types of accidents or death caused by zip lines occur when the zip lines are homemade or when the zip line has not been properly maintained. All riders/guardians will be required to sign a release and general waiver of liability.
Most insurance companies will require an experienced operator, someone who has been doing it long enough to give you the necessary training to keep you safe during the ride. Other requirements are all of the necessary safety gear, which may include a helmet, harness, gloves, goggles, pads, and more. Accurate records that can prove regular maintenance to maintain the integrity and safety of the lines and yearly inspections by the insurance carrier are general requirements.

Zip line insurance programs have the ability to include coverage for your Liability, Property, and all your elements, outbuildings, equipment & Workers Compensation. All protection benefits are on very comprehensive forms. Zip Line Insurance Highlights: General Liability Excess/Umbrella - up to $30 Million Limits Available Property Insurance: Course, Elements, Inventory, Outbuildings, etc. Workers Compensation Available in All States

Insurance cost is based on how many people use the zip lines. Basic coverage with $1million liability is in the area of

$1.25/per ride.

Additional insurance costs can be passed along to ridership or shared with the property owner.

OWNERSHIP/INVESTMENT
-Urban Jungle Zip Lines will be selling shares in up to 80% of the company and raising $500,000. -These funds should be more than enough to build 1-4 zip line attractions. -This does not include operating costs that will begin upon opening an attraction but we believe that the excitement generated by such attractions, combined with the existing foot traffic that exists at our envisioned locations, will allow us to exceed monthly operating expenses and generate positive cash flow immediately.

80% of URBAN JUNGLE Zip Lines = $500,000 1% 0f URBAN JUNGLE Zip Lines = $6250
The Operating Agreement for Urban Jungle Zip Lines will spell out in more detail each members rights and responsibilities with regards to profits, losses, distribution and financial issues..

For financial accounting and tax purposes the Company's net profits or net losses shall be determined on an annual basis and shall be allocated to the Members in proportion to each Member's relative capital interest in the Company.

The Members shall determine and distribute available funds annually or at more frequent intervals as they see fit. Available funds shall mean the net cash of the Company available after appropriate provision for expenses and liabilities, as determined by the Managers.

About John Finnegan

The one thing I know about starting a new company is that I am not smart enough to do by myself everything that needs to be done to make Urban Jungle Zip Lines the success I know it can be. Accountants, lawyers, sales, marketing, insurance, and web designers will all have important roles with the company and I have been consulting with these experts on an as-needed basis. These professionals are trusted friends and associates, and all are well regarded in their fields. However, at this early stage in the development of Urban Jungle Zip Lines, and until further notice, every aspect of the company is being managed and directed by John Finnegan.

With this in mind, you should know more about me; I am 48 years old and I have been married for 15 years. We live in North Salem, New York, where my wife Diane and I are raising a 14 year old son and an 11 year old daughter. I grew up in NYC and still live in the area. I travel into Manhattan nearly every day.

I graduated from Fordham University in 1986 with a degree in economics. After college I started a career as a retail stock broker and spent 10 years with Tucker Anthony in New York City and Southampton NY.

I left Tucker Anthony to join the stock trading firm Knight Capital. Knight Capital was the off-exchange trading destination for virtually every retail and discount brokerage house in the US. We took Knight public and it currently trades on the NASDAQ.

After nearly 10 years at Knight and 20 in the financial industry, I left to join Professional Sports Publications. PSP is the publisher of the gameday magazines for the NFL, MLB, NHL, NBA, and NCAA. If you are a sports fan, you have picked up one of our publications.

I love New York and the northeast area of the country. I have lived here all my life and think it is the most exciting place in the world. I also think we can make it more exciting. I think zip lines in New York City and the surrounding areas is an amazing prospect with incredible potential. With the Super Bowl coming to NY in 2014, there has never been a better time to bring something new to the Big Apple. I am a good husband, great father, aging athlete, and star salesman. We are going to put zip lines in some incredible places and hope that you can come along for the ride. Resume: http://issuu.com/johnpfinnegan/docs/john_finnegan_resume