Where can you find examples of a spa resort business plan?

In case you don't already know, spas are a 'hot' little business to get into. According to an in-depth report released by the International SPA Association, the industry generated $11.2 billion in 2003 (most recent data available). Day spas continue to be the largest category with some 8,700 locations in the United States. Resort/hotel spas remain the second largest category and club spas come in third. The spa industry currently remains the fourth largest leisure industry in the U.S. Spa industry revenues continue to surpass those of two very well-known industries - amusement/theme parks and motion picture box office.