Story Structure — 4 Plot Phases
The Manure Venture
Dickie Cessna identifies composted horse manure as a profitable fertilizer and recruits his three sisters to launch the enterprise at their country club residence.
Key Events
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Business Concept Origin — Dickie identifies composted horse manure as a viable fertilizer product. Characters: Dickie Cessna
Location: Country Club
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Sister Recruitment — Dickie convinces his three sisters to join the fertilizer venture. Characters: Dickie Cessna
Location: Country Club
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Initial Sales Surge — The enterprise experiences rapid growth and increased sales volume. Characters: Dickie Cessna
Location: Country Club
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Country Club Grounds — Primary residence and operational base for the fertilizer business. Characters: Dickie Cessna
Location: Country Club
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Composted Horse Manure — Core product driving the entire narrative and legal conflict. Characters: Dickie Cessna
Location: Country Club
Scrutiny and Pressure
Rapid sales growth triggers intense investigation from the state tax board and aggressive sabotage attempts from a large-scale adult competitor.
Key Events
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Tax Board Scrutiny — Rising profits trigger official investigation from state authorities. Characters: Dickie Cessna
Location: Country Club
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Rival Intervention — A large-scale competitor actively attempts to sabotage the children's business. Characters: Dickie Cessna
Location: Local Market
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Legal Summons — State tax collectors formally file charges against the enterprise. Characters: Dickie Cessna
Location: Country Club
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State Courtroom — Venue for the central legal confrontation and tax dispute resolution. Characters: Dickie Cessna
Location: Courtroom
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Market Competition Escalation — Rival intensifies efforts to undermine the children's sales. Characters: Dickie Cessna
Location: Local Market
The Courtroom Battle
Tax collectors file formal charges, forcing the children to present tax exemption evidence and navigate complex legal proceedings in state court.
Key Events
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Courtroom Preparation — The children gather financial documents to build their legal defense. Characters: Dickie Cessna
Location: Legal Office
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Tax Exemption Argument — Dickie presents evidence that prior taxes on horse feed exempt the manure. Characters: Dickie Cessna
Location: Courtroom
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Partial Legal Victory — The court removes one tax count based on the exemption proof. Characters: Dickie Cessna
Location: Courtroom
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Strategic Guilty Plea — The children plead guilty to remaining counts to preserve the business. Characters: Dickie Cessna
Location: Courtroom
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State Courtroom — Venue for the central legal confrontation and tax dispute resolution. Characters: Dickie Cessna
Location: Courtroom
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Horse Feed Tax Records — Critical evidence used to prove prior taxation and secure exemption. Characters: Dickie Cessna
Location: Legal Office
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Legal Strategy Shift — Decision to pivot from full defense to strategic guilty plea. Characters: Dickie Cessna
Location: Legal Office
Victory and Resignation
The children secure a partial legal win, strategically plead guilty to remaining counts to preserve operations, and watch the frustrated rival concede.
Key Events
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Strategic Guilty Plea — The children plead guilty to remaining counts to preserve the business. Characters: Dickie Cessna
Location: Courtroom
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Business Continuation — The enterprise officially remains open despite legal concessions. Characters: Dickie Cessna
Location: Country Club
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Rival Frustration — The adult competitor expresses consternation over the children's survival. Location: Local Market
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Financial Reconciliation — Final tax obligations are settled to close the legal case. Characters: Dickie Cessna
Location: Tax Office
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Enterprise Stabilization — The business returns to normal operations with reduced legal pressure. Characters: Dickie Cessna
Location: Country Club
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Lesson Learned — Dickie reflects on the legal and entrepreneurial challenges faced. Characters: Dickie Cessna
Location: Country Club
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Final Business Status — Enterprise remains operational, rival concedes defeat. Characters: Dickie Cessna
Location: Country Club
A boy who lives at a country club where his father works decides to make some extra money by selling composted horse manure as fertilizer, and has his three sisters (two of which are older) join him in the enterprise. As their sales increase, they draw increased scrutiny from the IRS and state tax board, as well as the large scale competitor who seeks to put them out of business at any cost.