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Exhibit 3-C
<br />Elk River Municipal Utilities
<br />2019 Test Year Water Distribution Classification
<br />FY 2019DistributionCustomer
<br />REVENUE REQUIREMENTTEST YEARDemandFacilitiesClassification Basis
<br />LT & Water Consumption 3,990 2,528 1,463 Operating Expense
<br />Bank Charges 294 186 108Operating Expense
<br />Legal Fees 3,398 2,153 1,246 Operating Expense
<br />Auditing Fees 2,268 1,436 831Operating Expense
<br />Insurance 12,690 8,038 4,651 Operating Expense
<br />Deferred Comp 7,927 5,021 2,906 Operating Expense
<br />Medical/Dental 94,892 60,110 34,782Operating Expense
<br />PERA 22,301 14,127 8,174 Operating Expense
<br />FICA 20,899 13,238 7,660 Operating Expense
<br />Sick Pay 14,306 9,062 5,244 Operating Expense
<br />Holiday Pay 12,068 7,644 4,423 Operating Expense
<br />Vacation & PTO 19,320 12,239 7,082 Operating Expense
<br />UPMIC Distribution 3,607 2,285 1,322 Operating Expense
<br />Mescellaneous - Wellhead - - -NA
<br />Consulting Fees 2,529 1,602 927Operating Expense
<br />Telephone 2,999 1,900 1,099 Operating Expense
<br />Advertising 3,567 2,259 1,307 Operating Expense
<br />Dues & Subscriptions 23,856 15,112 8,744 Operating Expense
<br />Travel Expense - - -NA
<br />Schools & Meetings 10,499 6,651 3,848 Operating Expense
<br />Maintenance of General Plant & Office 736 466 270Operating Expense
<br />TOTAL ADMINISTRATIVE EXPENSE 376,256 238,343 137,913
<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 />Environmental Compliance 507 321 186Operating Expense
<br />Misc General Expense 669 424 245Operating Expense
<br />TOTAL GENERAL EXPENSE 1,176 745 431
<br />TOTAL OPERATING EXPENSE 1,434,575 908,745 525,829
<br />NON-OPERATING REVENUES (EXPENSES)
<br />Interest income - - -NA
<br />Miscellaneous revenue - - -NA
<br />Interest expense and other (23,976) (16,057) (7,919)plant
<br />TOTAL NON-OPERATING REV (EXP)
<br /> (23,976) (16,057) (7,919)
<br />OTHER OPERATING REVENUE
<br />Connection maintenance - - -NA
<br />Customer penalties - - -NA
<br /> - - -
<br />TOTAL OTHER OPERATING REVENUE
<br />Developer and Connection Fees 428,662 287,078 141,584plant
<br />MARGIN
<br /> - - -NA
<br />TOTAL REVENUE REQUIREMENT 1,029,888 637,724 392,164
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