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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 12,752 4,297Dist/Cust split
<br />OTHER DONATIONS 2,856 2,136 720Dist/Cust split
<br />MUTUAL AID 29,577 29,577 -100% Dist demand
<br />INTEREST PD ON METER DEPOSIT - - -NA
<br />RENTAL PROPERTY EXPENSE 9,880 9,880 -100% Dist demand
<br />UTILITIES AND LABOR DONATED 210,790 - 210,790100% Cust facilities
<br />Total Other Operating Expenses$ 270,152$ 54,344 $ 215,807
<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 412,267 277,453 134,814total revenue requirement
<br />TEMPORARY STAFFING - - -NA
<br />OFFICE SUPPLIES & EXPENSE 47,890 32,230 15,661 total revenue requirement
<br />LT & WATER CONSUMPTION/OFFICE 17,750 11,946 5,804total revenue requirement
<br />BANK CHARGES 1,359 914 444total revenue requirement
<br />LEGAL FEES 16,167 10,881 5,287total revenue requirement
<br />AUDITING FEES 10,092 6,792 3,300total revenue requirement
<br />INSURANCE 98,289 66,148 32,141 total revenue requirement
<br />UTILITY SHARE DEF COMP 53,719 36,153 17,567 total revenue requirement
<br />UTIL SH OF MEDICAL/DENTAL 431,331 290,283 141,048total revenue requirement
<br />UTILITY SHARE OF PERA 145,782 98,110 47,672 total revenue requirement
<br />UTILITY SHARE OF FICA 137,182 92,323 44,860 total revenue requirement
<br />EMPLOYEES SICK PAY 79,488 53,495 25,993 total revenue requirement
<br />EMP HOLIDAY PAY 79,550 53,537 26,013 total revenue requirement
<br />EMPLOYEE VACATION & PTO 134,126 90,266 43,860 total revenue requirement
<br />UPMIC DISTRIBUTION 27,357 18,411 8,946total revenue requirement
<br />CONSULTING FEES 11,863 7,984 3,879total revenue requirement
<br />TELEPHONE 13,683 9,208 4,474total revenue requirement
<br />ADVERTISING 10,071 6,778 3,293total revenue requirement
<br />DUES & SUBSCRIPTIONS - FEES 58,828 39,591 19,237 total revenue requirement
<br />TRAVEL EXPENSE - - -NA
<br />SCHOOLS & MEETINGS 93,086 62,646 30,440 total revenue requirement
<br />MTCE OF GENERAL PLANT & OFFICE 3,281 2,208 1,073total revenue requirement
<br />Total General & Administrative$ 1,883,163$ 1,267,355$ 615,808
<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$ 5,700,662$ 3,792,063$ 1,908,599
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