Well it sounds like your ready to pursue a big under taking. A brief history of myself, I have owned a small 80 seat restaurant in Minnesota and have been a Chef for 10 or so years and am currently working back in Minnesota at a ski resort. This is my first ski resort experience and I am learning a lot about this type of resort life. I am used to Golf resort Chef and have been for most of my life. So that being said I thing I might be able to give you some insight and some question to ponder! First I must say "Go for It" you have a backer in mind, but remember you must sell this idea so purpose only what you know to be fact and don't sugarcoat anything, (leave that to the baker). When I started my restaurant I first doubled my startup cost and put the excess money in the bank for unforeseen expenses. Within the the first year over half was gone. This brakes, and that, tax law changes, wage laws increase, insurance and may more that even the brightest minds can’t foresee. One a different note I thing you must determine your placement in the restaurant community there. What I mean is that there is, from the sounds of it a lot of places around you and you should find out what the costumer what's there, not what would necessarily be what you want. Sounds like the fine dinning scene is covered, and don’t be lead by you emotions that you can do it better than them, if you can it will take you some time to gain that reputation and that costs a lot of money. You are dealing with a resort lifestyle not repeat, count on every-day-of-the-week cliental. I would like to quote from this thread, “Just because you build it doesn't mean they'll come. (Kuan) I also like the idea of closing in the off season, what I have found is that even the locals look for and anticipate your reopening this is a real good thing. Speaking of locals I will have you know they can make you or break you! People do ask where to go when they get to and area and the ones they ask are locals so do everything NOT to burn those bridges. Now the front of the house, well the long and short of it is this. This is the place where all your business takes place. Learn it or better yet find someone who knows it inside and out. Not a friend I might add because you could manipulate them, you need someone to tell you what's up not what you want to hear. Of course I have to touch on a couple of other things: Build your menu around your equipment and your staff. Don’t open until your completely ready (first impressions you know), You will get hit your first month or so by people checking you out so don’t over extend yourself thinking its going to last it will even out, Something else I have seen through my years is that if you package food in a nice manner you would be surprised what you can sell out the back door in the form of togo, and don’t rule out the catering scene ether! Your place is small so look for other revenue avenues now not later, that way you can hit the market with your biggest punch. Set up some money for advertising purposes you will need it. Remember the “squeaky wheel” theory. Well I hope this work for you keep asking question and good luck you you!