Florida Public Service Commission native order document 06752-2024

OCR transcription for search; preserved printed pages are authoritative

FILED 6/20/2024
DOCUMENT NO. 06752-2024
FPSC - COMMISSION CLERK

BEFORE THE FLORIDA PUBLIC SERVICE COMMISSION

In re: Commission approval of Florida DOCKET NO. 20240056-TP
Telecommunications Relay, Inc.'s fiscal year ORDER NO. PSC-2024-0200-PAA-TP
2024-2025 proposed budget. ISSUED: June 20, 2024

The following Commissioners participated in the disposition of this matter:

MIKE LA ROSA, Chairman
ART GRAHAM
GARY F. CLARK
ANDREW GILES FAY
GABRIELLA PASSIDOMO

NOTICE OF PROPOSED AGENCY ACTION
ORDER GRANTING APPROVAL OF FLORIDA TELECOMMUNICATIONS RELAY,
INC’S FISCAL YEAR 2024-2025 PROPOSED BUDGET

BY THE COMMISSION:

NOTICE is hereby given by the Florida Public Service Commission that the action
discussed herein is preliminary in nature and will become final unless a person whose interests
are substantially affected files a petition for a formal proceeding, pursuant to Rule 25-22.029,
Florida Administrative Code (F.A.C.).

Background

The Telecommunications Access System Act of 1991 (TASA) established a statewide
telecommunications relay system. Section 427.704(1), Florida Statutes (F.S.), provides that the
Florida Public Service Commission (Commission) shall establish, implement, promote, and
oversee the administration of the statewide telecommunications access system to provide access
to telecommunications relay services by persons who are deaf, hard of hearing, or speech
impaired. TASA provides for the purchase and distribution of specialized telecommunications
devices as defined in Section 427.703(11), F.S. As defined by Section 427.703(16), F.S., this
system is to provide telecommunications service for deaf or hard of hearing persons that is
functionally equivalent to the service provided to hearing persons.

The telecommunications access system provides deaf or hard of hearing persons access to
basic telecommunications services by using a specialized Communications Assistant that relays
information between the deaf or hard of hearing person and the other party to the call. The
primary function of the telecommunications access system is accomplished through the use of a
Telecommunications Device for the Deaf (TDD). The person using the TDD types a message to
the Communications Assistant who in turn voices the message to the other party or types the
message to a Captioned Telephone that displays real-time captions of the conversation.

ORDER NO. PSC-2024-0200-PAA-TP
DOCKET NO. 20240056-TP
PAGE 2
Florida Telecommunications Relay, Inc. (FTRI), a non-profit corporation formed by the
local exchange telephone companies, was selected by us to serve as the telecommunications
access system administrator. FTRI is primarily responsible for the purchase and distribution of
specialized telecommunications equipment. As part of this process, FTRI contracts with other
organizations to assist in the distribution of equipment and provide customer training on the
proper use of the equipment and the relay service. FTRI also conducts marketing to raise
awareness of available specialized equipment and related relay service. Finally, FTRI pays the
relay services provider that is selected by us through a request for proposals process. The current
relay service provider is T-Mobile USA, Inc. (T-Mobile).
FTRI, as the TASA Administrator, is funded through the Telecommunications Relay
Service (TRS) surcharge. This surcharge was capped by the Florida Legislature at a maximum of
$0.25 per switched access line (landline) per month, with a limit of 25 lines per account billed.
Only local exchange telecommunications companies are required to collect and remit this
surcharge to FTRI. The initial TRS surcharge was set at $0.05 per access line per month.1 We
have changed the surcharge through the years to meet FTRI’s budgetary needs. The monthly
surcharge is currently $0.09 per access line.
As part of OUR oversight responsibilities of the telecommunications access system, we
review and approve a budget submitted by FTRI on an annual basis. On May 6, 2024, FTRI
submitted its Fiscal Year 2024/2025 budget for our consideration, which is included as
Attachment A. 2 FTRI also compared its proposed budget to our approved 2023/2024 budget, as
well as the estimated revenue and expenses. FTRI’s estimated revenue and expenses were based
on actual data from the first two quarters and estimated data for the third and fourth quarters of
the current fiscal year. On May 13, 2024, FTRI filed third quarter financial information. With
this updated information, we formulated our own estimated expenses for Fiscal Year 2023/2024,
which is reflected in Attachment B.
This order addresses FTRI’s proposed budget and approved TRS surcharge for Fiscal
Year 2024/2025. The TRS surcharge is the only rate we establish for telecommunications
companies. We are vested with jurisdiction pursuant to Chapter 427, F.S.
Decision and Analysis
I. 	FTRI's proposed Fiscal Year 2024/2025
A. 	Traditional Telecommunications Relay Service
The traditional TRS cost to FTRI as approved in the T-Mobile contract is currently $1.60 per
session minute. T-Mobile’s projections indicate that traditional TRS minutes of use during Fiscal
1 Order No. 24581, issued May 24, 1991, in Docket No. 910496-TP, In re: Implementation of Florida
Telecommunications Access System Act of 1991.
2 On April 1, 2024, FTRI submitted a proposed Fiscal Year 2024/2025 budget. Our staff found errors and
inconsistencies in the budget. FTRI resubmitted its corrected budget on May 6, 2024. For purposes of this
recommendation, the corrected budget filed on May 6, 2024 .

ORDER NO. PSC-2024-0200-PAA-TP
DOCKET NO. 20240056-TP
PAGE 3
Year 2024/2025 will decrease by 25 percent from the current fiscal year. It has been observed
that traditional relay users are transitioning to the following services:
 	IP Relay
 	VRS
 	IP CTS
 	Wireless Service
B. CapTel Service
The CapTel cost to FTRI as approved in the T-Mobile contract is currently $1.67 per session
minute. CapTel service uses a specialized telephone that provides captioning of the incoming call
for a deaf or hard of hearing person. T-Mobile’s projections show that CapTel minutes of use
during Fiscal Year 2024/2025 will decline by 45 percent from the current fiscal year. CapTel
users are also transitioning to other forms of advanced services as listed above.
C. Florida Telecommunications Relay, Inc. Budget
Attachment A reflects FTRI’s Fiscal Year 2024/2025 proposed budget, which was
reviewed and adopted by FTRI’s Board of Directors prior to filing with us. FTRI’s proposed
budget projects total expenses of $3,286,708. FTRI also proposed we reduce the current $.09
surcharge to $.08 per line, which would result in total surcharge revenue of $2,349,642. FTRI
projects $1,099,754 in interest income during Fiscal Year 2024/2025 through investments in its
Investment Trust Money Market account and 3-month T-bills. As a result, FTRI’s total operating
revenue is estimated to be $3,449,396.
T-Mobile’s forecasted Fiscal Year 2024/2025 traditional TRS minutes of use are
487,992, while its forecasted CapTel minutes of use are 84,435. FTRI’s proposed TRS and
CapTel service provider expense for Fiscal Year 2024/2025 is $921,793. For comparison, our
approved budget for the current fiscal year reflected traditional TRS minutes of 651,963 and
CapTel minutes of 153,345, with a total TRS and CapTel service provider expense of
$1,299,227.
D. 	FTRI Budget Expense
We developed an estimate of FTRI’s final expenses for Fiscal Year 2023/2024, which is
presented in Attachment B. We used actual data from the first three quarters and took an average
of those three quarters to estimate the fourth. Our estimates were then used as one element in
evaluating FTRI’s proposed budget, along with analyzing our past approved FTRI budgets to
identify and evaluate ongoing cost reduction measures.
Below is our review of selected items from FTRI’s proposed budget expense by category.

ORDER NO. PSC-2024-0200-PAA-TP
DOCKET NO. 20240056-TP
PAGE 4
1. 	Category I – Relay Services
Category I captures Dual Party Relay (DPR) provider expenses for traditional TRS and
CapTel service currently provided by T-Mobile. In Fiscal Year 2023/2024, basic TRS and
CapTel minutes of use decreased from the prior fiscal year. Based on continued advancements in
technology, along with the expansion of consumer choice, it appears that minutes of use for these
services will continue to decline.
The relay service expenses are calculated using the minutes of use forecasted by T-
Mobile and the relay service contract rates. The current T-Mobile contract rates are $1.60 for
TRS and $1.67 for CapTel, which when applied to the forecasted minutes of use results in
FTRI’s proposed $921,793 total relay service expense. We approve $921,793 for DPR provider
expenses.
2. 	Category II – Equipment & Repairs
Category II expenses reflect the purchase of equipment to be distributed to clients and the
repairs that FTRI must make to keep the equipment in working order. FTRI has requested
$465,154 for Fiscal Year 2024/2025. FTRI’s proposed budget represents a $63,696 increase in
expense from our current approved budget.
The proposed increase in equipment and repairs expense is largely associated with
increased demand for VCP Hearing Impaired phones and In-Line Amplifier equipment, in
addition to replacement of legacy equipment with more advanced devices, such as the new
XLC8GLT Deluxe captioning device. FTRI explained that it no longer purchases traditional
CapTel devices associated with CapTel service. The XLC8GLT Deluxe device connects to the
current XLC8 and provides a large captioning screen that only works with landlines and allows
the customer to view larger captions on the screen via an installed application. FTRI further
proposes that, going forward, the Caption Call Equipment line item be renamed Caption Devices
to more accurately reflect the advanced technology. We approve the proposed $465,154 for
equipment and repairs expense.
3. 	Category III – Equipment Distribution & Training
Category III reflects the cost of distributing equipment throughout the state and the
training of consumers in the use of that equipment. FTRI’s proposed budget requests $262,000
for distribution and training, which reflects a $53,766 decrease from our current approved
budget.
Expenses related to Regional Distribution Centers (RDCs) are the largest component of
Category III expenses. FTRI’s proposed budget for RDCs is $200,000, which is $49,291 lower
than our current approved budget. FTRI proposes no increase in Fiscal Year 2024/2025 to the
fees paid per service provided by RDCs. FTRI is hopeful that the increase in these fees made in
Fiscal Year 2023/2024 will continue to incent RDCs to provide more services. FTRI stated that it

ORDER NO. PSC-2024-0200-PAA-TP
DOCKET NO. 20240056-TP
PAGE 5
has seen a small increase in services provided by RDCs in the current Fiscal Year. We approve
FTRI’s $262,000 proposed budget for Category III expenses.
4. 	Category IV – Outreach
Outreach efforts are designed to promote FTRI’s equipment distribution services and to
raise awareness about Florida relay service. FTRI’s proposed Fiscal Year 2024/2025 Outreach
budget increases expense by $16,873.
FTRI employs various forms of communication in its outreach strategy. FTRI plans to
continue advertising in newspapers using free-standing insert ads (flyers) in markets where
effective. However, FTRI acknowledges that it has witnessed rapid changes in the newspaper
industry. In response, FTRI will continue to utilize other print tools such as direct mail post cards
and coupon book advertisements. FTRI also plans to continue expanding its digital marketing
campaign, including increased use of banner ads on websites, as well as targeted email and social
media campaigns.
We have encouraged FTRI to research and consider more technologically advanced and
cost-effective forms of outreach. For example, we encouraged FTRI to consider adding an online
chat function to help with customer inquiries. FTRI implemented the chat function, termed
“FTRI Chat,” in its Fiscal Year 2022/2023 budget. We approve FTRI’s proposed budget for
Category IV expenses.
5. 	Category V – General & Administrative
Category V reflects expenses associated with FTRI’s operations, such as office and
furnishings, employee compensation, contracted services (auditors, attorney and computer
consultants), computers, and other operating expenses. FTRI is proposing $1,058,455 for Fiscal
Year 2024/2025, which represents a $35,624 decrease in Category V expense from our current
approved budget. We approve FTRI’s Category V expenses.
E. 	Conclusion
We approve FTRI’s proposed budget expenses of $3,286,708 for Fiscal Year 2024/2025,
effective upon issuance of the consummating order.
III. 	TRS surcharge for Fiscal Year 2024/2025
Based on current industry trends, FTRI estimates that access lines will decrease at the
rate of approximately nine percent from the current fiscal year as more consumers transition
away from landline phones. Holding the TRS surcharge constant, a decrease in access lines
results in a decrease in revenues to support FTRI’s activities. FTRI’s proposal to reduce the TRS
surcharge from $0.09 to $0.08 per access line places further downward pressure on revenues. If
approved, the lower surcharge of $0.08 is expected to generate $2,349,642 in surcharge revenue.

ORDER NO. PSC-2024-0200-PAA-TP
DOCKET NO. 20240056-TP
PAGE 6
FTRI also maintains a reserve account with a current balance of approximately $20
million. The reserve account represents funds that were originally set aside in anticipation that
the Federal Communications Commission (FCC) might delegate intrastate costs associated with
Video Relay Service (VRS) and Internet Protocol Caption Telephone Service (IP-CTS) to states.
Though conversations continue, there remains no clear indication that the FCC will delegate
VRS and IP-CTS authority to states in the foreseeable future. FTRI currently invests the reserve
account in three-month treasury bills and money market accounts to generate interest income.
FTRI estimates interest income for Fiscal Year 2024/2025 will be $1,099,754, representing a
$417,714 increase from Fiscal Year 2023/2024.
The sum of the surcharge revenue, $2,349,642, with the estimated interest income,
$1,099,754, results in the total operating revenue of $3,449,396. Even with a decrease in the
surcharge, FTRI’s proposed budget will result in an estimated surplus for Fiscal Year 2024/2025
of $162,688. 3
We support the reduction to $0.08 because it balances the budget more precisely
compared to maintaining the current $0.09 surcharge.
Conclusion
We approve FTRI’s proposal to reduce the TRS surcharge from $0.09 to $0.08. We order
all local exchange companies to bill the $0.08 TRS surcharge for Fiscal Year 2024/2025,
effective September 1, 2024.
Based on the foregoing, it is
ORDERED by the Florida Public Service Commission that Florida Telecommunications
Relay Inc.’s proposed budget expenses of $3,286,708 for Fiscal Year 2024/2025, effective upon
issuance of the consummating order. Its is further
ORDERED that Florida Telecommunications Relay Inc’s proposal to reduce the TRS
surcharge from $0.09 to $0.08 is approved. We order all local exchange companies to bill the
$0.08 TRS surcharge for Fiscal Year 2024/2025, effective September 1, 2024. It is further
ORDERED that the provisions of this Order, issued as proposed agency action, shall
become final and effective upon the issuance of a Consummating Order unless an appropriate
petition, in the form provided by Rule 28-106.201, Florida Administrative Code, is received by
the Commission Clerk, 2540 Shumard Oak Boulevard, Tallahassee, Florida 32399-0850, by the
close of business on the date set forth in the “Notice of Further Proceedings” attached hereto. It
is further
ORDERED that in the event this Order becomes final, this docket shall be closed.
3 Budget surplus and shortfalls for each TRS surcharge are calculated using our staff’s recommended budget
expense amounts.

ORDER NO. PSC-2024-0200-PAA-TP
DOCKET NO. 20240056-TP
PAGE7
By ORDER of the Florida Public Service Commission this 20th day of June, 2024.
JOI
Florida Public Service Commission
2540 Shumard Oak Boulevard
Tallahassee, Florida 32399
(850) 413-6770
www.floridapsc.com
Copies furnished: 	A copy of this document 	is
provided to the parties of record at the time of
issuance and, if applicable, interested persons.

ORDER NO. PSC-2024-0200-PAA-TP
DOCKET NO. 20240056-TP
PAGE 8
NOTICE OF FURTHER PROCEEDINGS OR JUDICIAL REVIEW
The Florida Public Service Commission is required by Section 120.569(1), Florida
Statutes, to notify parties of any administrative hearing that is available under Section 120.57,
Florida Statutes, as well as the procedures and time limits that apply. This notice should not be
construed to mean all requests for an administrative hearing will be granted or result in the relief
sought.
Mediation may be available on a case-by-case basis. If mediation is conducted, it does
not affect a substantially interested person's right to a hearing.
The action proposed herein is preliminary in nature. Any person whose substantial
interests are affected by the action proposed by this order may file a petition for a formal
proceeding, in the form provided by Rule 28-106.201, Florida Administrative Code. This petition
must 	be 	received 	by 	the 	Office 	of 	Commission 	Clerk, 	2540 	Shumard 	Oak 	Boulevard,
Tallahassee, Florida 32399-0850, by the close of business on July 11, 2024.
In the absence of such a petition, this order shall become final and effective upon the
issuance of a Consummating Order.
Any objection or protest filed in this/these docket(s) before the issuance date of this order
is considered abandoned unless it satisfies the foregoing conditions and is renewed within the
specified protest period.

ORDER NO. PSC-2024-0200-PAA-TP
DOCKET NO. 20240056-TP ATTACHMENT A
PAGE 9

Florida Telecommunications Relay, Inc.
Fiscal Year 2024/2025 Budget at 8 cents surcharge

Estimated to Budget Budget to Budget

2023/2024 2023/2024 2024/2025 VARIANCE VARIANCE
APPROVED ESTIMATED 2023/2024 2023/2024
BUDGET REV & EXPEND BUDGET 2024/2025 2024/2025
OPERATING REVENUE
1 Surcharges 3,102,955 2,904,778 2,349,642 (555,136) (753,313)
2 Interest Income 682,040 863,497 1,099,754 236,257 417,714
TOTAL OPERATING REVENUE 3,784,995 3,768,275 3,449,396 -318,879 -335,599
OTHER REVENUE/FUNDS
3 Surplus Account 19,024,958 19,653,370 20,175,809 522,439 1,150,851
TOTAL REVENUE 22,809,953 23,421,645 23,625,205 203,560 815,252
OPERATING EXPENSES
CATEGORY | - RELAY SERVICES
4 DPR Provider 1,299,227 1,299,297 921,793 (377,434) (377,434)
SUBTOTAL-CATEGORY | 1,299,227 1,299,227 921,793 (377,434) (377,434)
CATEGORY II - EQUIPMENT & REPAIRS
5 TTY/TDD 0 0 0 0 0
6 Caption Call Equipment 0 11,700 28,250 16,550 28,250
7 VCP Hearing Impaired 273,454 196,148 284,697 88,549 11,243
8 VCP Speech Impaired 0 0 0 0 0
9 TeliTalk Speech Aid 24,875 23,217 14,925 (8,292) (9,950)
10 In-Line Amplifier 70,370 53,568 89,123 35,555 18,753
11 ARS Signaling Equip 665 0 270 270 (395)
12 VRS Signaling Equip 3,569 11,578 10,141 (1,437) 6,572
13 Accessories & Supplies 100 15,190 7,500 (7,690) 7,400
14 Telecomm Equip Repair 28,425 24,934 30,248 5,314 1,823
SUBTOTAL-CATEGORY II 401,458 336,335 465,154 128,819 63,696

CATEGORY III - EQUIPMENT DISTRIBUTION & TRAINING

15 Freight-Telecomm Equip 41,475 37,143 37,000 (143) (4,475)
16 Regional Distr Centers 249,291 155,268 }= 200,000 44,732 (49,291)
17 Training Expense 25,000 0 25,000 25,000 0

SUBTOTAL-CATEGORY III 315,766 192,411 = 262,000 69,589 (53,766)

ORDER NO. PSC-2024-0200-PAA-TP

DOCKET NO. 20240056-TP

PAGE 10

CATEGORY IV - OUTREACH
18 Outreach Expense

SUBTOTAL-CATEGORY IV

ATTACHMENT A

Florida Telecommunications Relay, Inc.
Fiscal Year 2024/2025 Budget at 8 cents surcharge

Estimated to Budget

CATEGORY V - GENERAL & ADMINISTRATIVE

19 Advertising

20 Accounting/Auditing

21 Legal

22 Computer Consultation

? Bank Charges

23 Dues & Subscriptions

24 Office Equipment Purchase
25 Office Equipment Lease
26 Insurance-Hlth/Life/Dsblty
27 Insurance-Other

28 Office Expense

29 Postage

30 Printing

31 Rent

32 Utilities

33 Retirement

34 Employee Compensation
35 Taxes - Payroll

36 Taxes - Unemplmt Comp
37 Taxes - Licenses

38 Telephone

39 Travel & Business

40 Equipment Maint.

41 Employee Training/Dev
42 Meeting & Interpreter Exp

SUBTOTAL-CATEGORY V

TOTAL EXPENSES

REVENUE LESS EXPENSES

2023/2024 2023/2024 2024/2025 VARIANCE
APPROVED ESTIMATED 2023/2024
BUDGET REV & EXPEND BUDGET 2024/2025
562,433 562,433 579,306 16,873
562,433 562,433 579,306 16,873
0 0 0 0
26,698 25,628 26,833 1,205
37,790 14,730 20,000 5,270
6,210 4,916 6,403 1,487
0 35,695 37,108 1,413
1,700 2,492 2,500 8
15,650 8,200 8,240 40
1,747 1,809 1,842 33
189,179 93,481 147,544 54,063
11,405 12,733 15,605 2,872
12,762 12,743 13,820 1,077
3,100 2,060 2,060 0
750 544 750 206
94,950 94,844 94,842 (2)
5,086 6,637 7,881 1,244
88,469 70,106 88,469 18,363
521,992 409,468 513,176 103,708
39,932 29,831 39,258 9,427
70 70 63 (7)
61 61 61 0
17,178 16,708 16,750 42
12,000 6,362 8,000 1,638
1,350 1,597 1,250 (347)
500 0 500 500
5,500 4,715 5,500 785
1,094,079 855,430 1,058,455 203,025

3672963 3245836 3,286,708 0,872.
19,136.990 20,175,809 20,398,497

162,688]

162,688

|Net Income excluding Surplus

Budget to Budget
VARIANCE
2023/2024
2024/2025

16,873

16,873

0
135
(17,790)
193
37,108
800
(7,410)
95
(41,635)
4,200
1,058
(1,040)
0
(108)
2,795
0
(8,816)
(674)
(7)
0
(428)
(4,000)
(100)
0
0

(35,624)

(386,255)

1,201,507

ORDER NO. PSC-2024-0200-PAA-TP

DOCKET NO. 20240056-TP ATTACHMENT B
PAGE 11
STAFF'S BUDGET COMPARISON
2023/2024 2024/2025 FTRI 2023/2024 2023/2024
APPROVED PROPOSED FTRI FPSC STAFF
BUDGET BUDGET @ 8¢ | ESTIMATED | ESTIMATED
REVENUE
Surcharge 3,102,955 2,349,642 2,904,778 2,904,778
Interest 682,040 1,099,754 863,497 863,497
TOTAL OPERATING REVENUE 3,784,995 3.449.396 3,768,275 3,768,275
Surplus Account 19,024,958 20,175,809 19,653,370 19,653,370
TOTAL REVENUE 22,809,953 23,625,205] 23,421,645 23,421,645
OPERATING EXPENSES
CATEGORY I- RELAY SERVICES
DPR Provider 1,299,227 921,793 1,299,227 1.024.251
SUBTOTAL CATEGORY I 1,299,227 921,793 1,299,227 1.024.251
CATEGORY II - EQUIPMENT & REPAIRS
TDD Equipment - - - -
Large Print TDD - - - -
VCO/HCO-TDD ” - . -
VCO-Telephone - . . -
Dual Sensory Equipment - . : .
CapTel Phone/Caption Devices 0 28,250 11,700 15,067
VCP Hearing Impaired 273,454 284,697 196,148 194,605
VCP Speech Impaired 0 0 0 0
TeliTalk Speech Aid 24,875 14,925 23,217 26,533
Tn Line Amplifier 70,370 89,123 53,568 59,235
ARS-Signaling Equipment 665 270 0 0
VRS-Signaling Equipment 3,569 10.141 11,578 29,125
Equipment Accessories/Supplies 100 7,500 15,190 13,544
Telecom Equipment Repair 28,425 30,248 24,934 23,180
SUBTOTAL CAT II 401,458 465,154 336,335 361,289
CATEGORY III - EQUPMENT DISTRIBUTION & TRAINING
Freight - Telecomm Equipment 41,475 37,000 37,143 39.068
Regional Distribution Centers 249,291 200,000 155,268 134.573
Training Expense for RDCs 25,000 25,000 0 624
SUBTOTAL CAT III 315,766 262,000 192.411 174,265
CATEGORY IV - OUTREACH
Outreach Expense 562,433 $79,306 562,433 548.895
SUBTOTAL CAT IV 562,433 579,306 562,433 548.895

ORDER NO. PSC-2024-0200-PAA-TP
DOCKET NO. 20240056-TP
PAGE 12

ATTACHMENT B

STAFF'S BUDGET COMPARISON

2023/2024 2024/2025 FTRI 2023/2024 2023/2024
APPROVED PROPOSED FTRI FPSC STAFF
BUDGET BUDGET @ 8&¢ | ESTIMATED | ESTIMATED
CATEGORY V - GENERAL AND ADMINISTRATIVE
Advertising 0 0 0 0
Accounting/ Audit 26,698 26,833 25,628 32,703
Legal 37,790 20,000 14,730 12,557
Consultation-Computer 6,210 6,403 4916 4.481
Bank Charges 0 37,108 35,695 35,588
Dues/Subscriptions 1,700 2,500 2,492 2.684
Office Equipment Purchase 15,650 8,240 $,200 6,743
Office Equipment Lease 1,747 1,842 1,809 1,787
Insurance -Health/Life/Disability 189,179 147,544 93,481 $1,003
Insurance-Other 11,405 15,605 12,733 12,509
Office Expense 12,762 13,820 12,743 11.771
Postage 3,100 2,060 2.060 853
Printing 750 750 544 192
Rent 94,950 94,$42 94,844 94,557
Utilities 5,086 7,881 6,637 5,349
Retirement 88,469 $8,469 70,106 72,632
Employee Compensation 521,992 513,176 409.468 403,319
Taxes - Payroll 39,932 39,258 29,831 30,053
Taxes - Unemployment Comp 70 63 70 1
Taxes - Licenses 61 61 61 $1
Telephone 17,178 16,750 16,708 16,727
Travel & Business Expense 12,000 $,000 6,362 4.187
Equipment Maintenance 1,350 1,250 1,597 1,129
Employee Training 500 500 0 0
Meeting & Interpreter Expense 5,500 5,500 4,715 4,647
SUBTOTAL CAT V 1,094,079 1,058,455 $55,430 $35,553
| TOTAL EXPENSES | 3,672,963] 3,286,708] 3,245,836] 2,944,253]
|REVENUES LESS EXPENSES | 112,032| 162,688] 522,439] 824,022|