In this step, simply decide who the entity and/or beneficiary of your program is going to be.

Here are a couple of examples:

1. Is this beginner factory going to help create beginners to join your pipe band?
2. Is this beginner factory simply going to create new beginners for you to later teach private lessons to?

This is a simple step. Write down who the entity is, just to be 100% clear on who the exact entity is that this Beginner Factory will revolve around.