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Exhibit 3-C
<br />Elk River Municipal Utilities
<br />2019 Test Year Distribution Classification
<br />2019Customer
<br />REVENUE REQUIREMENTTest YearDemandFacilitiesClassification Basis
<br />Other Operating Expenses
<br />EV CHARGING EXPENSE - - -NA
<br />LOSS ON DISPOSITION OF PROPERTY 17,049 13,219 3,830Dist/Cust split
<br />OTHER DONATIONS 2,856 2,214 642Dist/Cust split
<br />MUTUAL AID 29,577 29,577 -100% Dist demand
<br />INTEREST PD ON METER DEPOSIT - - -NA
<br />RENTAL PROPERTY EXPENSE 5,471 5,471 -100% Dist demand
<br />UTILITIES AND LABOR DONATED 210,790 - 210,790100% Cust facilities
<br />Total Other Operating Expenses$ 265,743$ 50,481 $ 215,262
<br />Customer Accounts
<br />METER READING EXPENSE - - -NA
<br />COLLECTING EXP DISC/RECONNECT - - -NA
<br />MISC CUSTOMER ACCTS EXP-COMP - - -NA
<br />CUST BLGS NOT PD/SENT FOR COLL - - -NA
<br />Total Customer Accounts$ - $ -$ -
<br />General & Administrative
<br />SALARIES/OFFICE & COMMISSION 348,382 235,220 113,161total revenue requirement
<br />TEMPORARY STAFFING - - -NA
<br />OFFICE SUPPLIES & EXPENSE 40,469 27,324 13,145 total revenue requirement
<br />LT & WATER CONSUMPTION/OFFICE 14,999 10,127 4,872total revenue requirement
<br />BANK CHARGES 1,148 775 373total revenue requirement
<br />LEGAL FEES 13,662 9,224 4,438total revenue requirement
<br />AUDITING FEES 8,528 5,758 2,770total revenue requirement
<br />INSURANCE 83,058 56,079 26,979 total revenue requirement
<br />UTILITY SHARE DEF COMP 45,395 30,650 14,745 total revenue requirement
<br />UTIL SH OF MEDICAL/DENTAL 364,491 246,098 118,394total revenue requirement
<br />UTILITY SHARE OF PERA 123,191 83,176 40,015 total revenue requirement
<br />UTILITY SHARE OF FICA 115,924 78,270 37,654 total revenue requirement
<br />EMPLOYEES SICK PAY 67,171 45,352 21,818 total revenue requirement
<br />EMP HOLIDAY PAY 67,223 45,388 21,835 total revenue requirement
<br />EMPLOYEE VACATION & PTO 113,342 76,526 36,816 total revenue requirement
<br />UPMIC DISTRIBUTION 23,118 15,609 7,509total revenue requirement
<br />CONSULTING FEES 10,025 6,769 3,256total revenue requirement
<br />TELEPHONE 11,562 7,807 3,756total revenue requirement
<br />ADVERTISING 8,511 5,746 2,764total revenue requirement
<br />DUES & SUBSCRIPTIONS - FEES 49,712 33,564 16,147 total revenue requirement
<br />TRAVEL EXPENSE - - -NA
<br />SCHOOLS & MEETINGS 78,662 53,111 25,551 total revenue requirement
<br />MTCE OF GENERAL PLANT & OFFICE 2,773 1,872 901total revenue requirement
<br />Total General & Administrative$ 1,591,345$ 1,074,445$ 516,900
<br />General Expense
<br />CIP REBATES - RESIDENTIAL - - -NA
<br />CIP REBATES - COMMERCIAL - - -NA
<br />CIP - ADMINISTRATION - - -NA
<br />CIP - MARKETING - - -NA
<br />CIP - LABOR - - -NA
<br />CIP REBATES - LOW INCOME - - -NA
<br />CIP - LOW INCOME LABOR - - -NA
<br />ENVIRONMENTAL COMPLIANCE - - -NA
<br />MISC GENERAL EXPENSE - - -NA
<br />Total General Expense$ - $ -$ -
<br />TOTAL OPERATING EXPENSES$ 4,817,278$ 3,220,238$ 1,597,040
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