The Super Bowl, of course, is the biggest thing in American sports, with the nation – and many around the world – stopping to watch the plays, see the halftime performance and check out the new commercials. It’s become a tradition to gather with family and friends each February for cheering, celebration and critiquing… and a lot of good food.

My personal brush with greatness that is the Super Bowl happened 30 years ago this month. As a 21-year-old producer of sports at a local television station in Dallas, my heart was ripped out when Dwight Clark out-leaped Everson Walls to beat the Cowboys in the NFC Championship and send the 49ers on to Detroit where they won the first of their five titles. I was standing just yards away when he made what came to be forever known as ‘The Catch.’ Unfortunately, that’s the closest I’ve come to making it to football’s summit.

So when you watch the Super Bowl, regardless of which team you’re rooting for, think about all the players who will only have this one opportunity to perform on that stage. It takes years of hard work and dedication to make it in the NFL, and a few athletes will never again experience such lofty heights. Here’s hoping it’s a great game… and some unheralded player turns in the performance of his life.

Among the key metrics tracked and reviewed are Percentage of Salaries compared to Sales and Sales per Employee. One member has lagged in these categories for a while, so the group recommended it’s time to address the situation by either changing the makeup of the workforce, reducing headcount or increasing sales to make the ratios fall into line.

Not surprisingly, there was pushback to this suggestion, with the franchisee saying things like: “In our market we wouldn’t get a single resume if we advertised for anything less than what we currently pay,” “We couldn’t get out the door this much sales without the skills these folks bring” and “If we were to reduce salaries even slightly, there would be an uprising.”

Of course, the other owners and me countered with: “How will you know until you try?” “Might it be possible bringing in new energy in a few positions might give you more capacity?” and “So you’re happy with your employees maintaining their income while yours continues to fall as health insurance and other expenses rise?”

Owning your own business means you take all the risks. You cover mistakes out of your profit. You pay yourself last. Every franchisee or small business owner I know previously worked for someone else at some point during their career, so they’ve seen both sides. It may seem cold-hearted to make tough decisions about your employees, yet it’s part of the responsibility that comes with being the boss. As one of my first clients told me nine years ago, “The only place a business will run itself is into the ground.”

When the numbers don’t add up and cash flow is tight, you have to make the difficult call to protect the organization. Otherwise, one day you may wake up and be out of business.

Helping Others – Finally, if you’re looking to support a worthy cause at year-end, consider Helen Keller International, which operates in 22 countries and puts 85% of donations to work for those in need. Founded nearly 100 years ago by its famous namesake, HKI seeks ‘to combat the causes and consequences of blindness and malnutrition.’ A $25 contribution will provide prescription glasses for a child. Blessed by your generous gift of vision that youngster might grow up to impact the world.

Brain Teaser – There’s a current Broadway musical set during World War I about a horse that serves in the military. Sound familiar? That’s because Steven Spielberg is releasing the movie version on Christmas Day. I’m amazed how an idea suddenly appears in more than one place at the same time. In three novels I read by different fiction writers the plot revolved around a particle that may travel faster than light. If that quantum physics conundrum that could shatter Einstein’s theory of relativity is a mystery to you, the best joke I heard this year won’t be all that funny: “‘We don’t allow neutrinos in here,’ said the bartender. A neutrino walks into a bar.”

Good Book – On January 1, I committed to read 20 minutes each morning, and my first selection was a mystery filled with deception, war, betrayal and lust. Over the next 242 days, I missed just four, and finished the book on August 31. Reading 1,598 pages plus every footnote – along with the accompanying 579-page commentary – of the Bible is something I always wanted to do. What’s on your ‘need to read’ list for 2012?

Better Ending – A friend’s daughter graduated in May after playing four years of collegiate softball. Each season she suffered a major injury yet kept battling back. Credit Suisse hired her when the person conducting the interview happened to have been a softball player whose career was injury-shortened. There’s usually a silver lining in all setbacks, if you’re willing to look for it.

Father Time – For a service project leading up to his confirmation, my son decided we would spend a day working with Habitat for Humanity. A June day. In Houston. During the hottest summer on record. Our eight-person team painted the entire outside of a house in six hours. These were our only instructions: “be safe; ask for help if you don’t know; treat it like your own home; have fun.” Simple is often best. By the way, the grateful homeowner contributed 250 hours of labor in exchange for an interest-free note on her new 1,200 square foot residence.

Gimme S’more – Pepperidge Farm knows what it’s doing when it comes to product extension – adding Pizza, Whole Grain, Pretzel and other flavors to its popular Cheddar Goldfish Crackers. Heck, those cute little guys even have their own website with fun and games for kids. Recently, Kathy brought home Goldfish S’mores Adventures. Delicious… and highly recommended.

Musical Interlude – As Rudy Vallee began crooning over the new medium of radio in 1929, Frank Sinatra and Billie Holiday were 14. When Elvis Presley recorded “Heartbreak Hotel,” Bob Dylan, John Lennon, Joan Baez, Paul Simon, Aretha Franklin, Carole King and Brian Wilson were 14. When the Beatles appeared on “The Ed Sullivan Show” in 1964, Bruce Springsteen, Stevie Wonder, Gene Simmons and Billy Joel were 14. Music tastes are greatly influenced at that age. Our youngest hits 14 soon. She prefers Lady Gaga over Justin Bieber. That’s good. I think.

Wins Galore – Last week Sports Illustrated honored college basketball coaches Pat Summitt and Mike Krzyzewski as its sportspeople of the year. I recently heard Coach K tell a story on Sirius XM about his 1989 Duke team. Christian Laettner had a bad turnover that cost the Blue Devils a game. Senior stars Danny Ferry and Quin Snyder immediately went over to console the freshman, who would go on to lead Duke to national titles his junior and senior seasons. “That’s collective teamwork,” said Coach K. “No blame. No criticism. No finger pointing. We always win and lose together.”