- 25 - Zane had a 7-year business plan involving the importation of bull semen from France, as he could not import Normande cows to breed with his cows to produce offspring that he believed could produce a higher quantity and better quality of milk. At the same time, Zane was working to convert his land from a conventional to a certified organic farm. Zane believed that if his farm could be certified as organic, he would be able to sell the milk at a price three times that of conventional milk. By the time of trial, Zane’s animal breeding was progressing, and he hoped he could focus more on the cow activity and less on the dog breeding. The farm was certified organic in 2006. His gross revenues exceeded $100,000 for 2004, 2005, and 2006. Zane expects the revenue to triple in 2007 because of the organic certification. In operating this activity, Zane has consulted with experts, done marketing, maintained separate checking account records, and has focused on ways to maximize revenue. During August 2001, Zane purchased 77 Normande cows from Keith Miller of Stuart, Iowa. Beginning in May 2001, David Hughes (Mr. Hughes) had become Zane’s part-time farm manager in exchange for a place to live at the Columbus Dairy. Beginning in January 2002, Mr. Hughes became Zane’s full-time employee. Zane paid Mr. Hughes approximately $29,000 to $30,000 in cash wagesPage: Previous 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 NextLast modified: March 27, 2008