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HomeMy WebLinkAboutResolution - 2221 - Agreement - Checks Systems - Financial Collection Service - 01_09_1986Resolution #2221 January 9, 1986 Agenda Item #36 Prepared by the Legal Department for City Council Meeting of January 9, 1986. MH:js RESOLUTION BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK: THAT the Mayor of the City of Lubbock BE and is hereby authorized and directed to execute for and on behalf of the City of Lubbock a Professional Services Agreement by and between the City of Lubbock and Checks Systems, attached herewith, which shall be spread upon the minutes of the Council and as spread upon the minutes of this Council shall constitute and be a part of this Resolution as if fully copied herein in detail. Passed by the City Council this 9th fiow „f ATTEST: Ranette 89yd, City Secretary APPROVED AS TO CONTENT: o•rt.o•sn., 4AAL— Robert Massengale, As istant City Manager for Financial Services APPROVED AS TO FORM: LZ-- Mich6le-Hairt, Assistant City Attorney J;inuary 1QRG Resolution #2221 THE STATE OF TEXAS § PROFESSIONAL'SERVICES AGREEMENT COUNTY OF LUBBOCK THIS AGREEMENT entered into this day by and between the City of Lubbock, hereinafter called "City", and Check Systems, herein- after called "Corporation;" WITNESSETH: WHEREAS, the City may have checks which it may desire Cor- poration to collect from time to time, and whereas, Corporation is qualified to collect such unpaid checks as may be referred by City; and NOW THEREFORE, the City and the Corporation mutually agree as follows: 1. Corporation agrees to perform collection on in- sufficient funds checks upon the terms stated in Exhibit "A", which are attached herewith and made a part hereof for all purposes. 2. The term of this Agreement shall be one (1) year commencing on January 1, 1986 and ending on December 31, 1986. However, both parties to this Agreement shall meet on or before September 1, 1986 for the purpose of negotiating an optional one (1) year extension of this Agreement. 3. The Corporation shall keep full and complete re- cords of its progress in a form agreeable to City, which form shall be approved by City prior to commencement of collection activities. 4. Corporation shall. not assign any interest in this Agreement and shall not transfer any interest in this Agree- ment, whatsoever, without prior consent of the City. 5. Corporation shall save and hold harmless the City from all suits, actions or claims brought on account of any activities engaged in by Corporation pursuant to this Agree- ment. 6. City shall assist Corporation by making available to Corporation all records and dates on file that will as- sist Corporation in the discharge of its duties under this Agreement. 7. Corporation agrees that it will comply with all laws pertaining to collections of this nature, both federal and state. a. This Agreement may be terminated by either party during its course by delivery of thirty (30) days written notice of intent to the other party at the following addres- ses: CHECK SYSTEMS CITY OF LUBBOCK 2603 Boston P.O. Box 2000 P.O. Box 12050 Lubbock, Texas 79457 Lubbock, Texas 79452 EXECUTED this 9th day of January , 1986. CHECK SYSTEMS: CITY U LUBBOC AL'AN HENRY, "MAYf� ATTEST: �/ C;a�L_Boyd City Secretary APPROVED AS TO CONTENT: Robert Massengale Assistant City Attorney APPROVED AS TO FORM: Michele Hart - Assistant City Attorney - 2 - Resolution #2221 CITY OF LUBBOCK REQUEST FOR PROPOSAL FOR FINANCIAL COLLECTION SERVICES RFP #8799 The City of Lubbock is requesting proposals for financial collection services from Account Collection Agencies located within the Lubbock City limits. 1. Sealed Proposals: Responses to this request for proposals (RFP) should be submitted in a sealed envelope no later than 2:00 p.m. on December 2, 1985, clearly identified as "Proposal for Financial Collection Services", and mailed (or delivered) to: Gene Eads, C.P.M. Purchasing Manager 1625 13th Street, Room L04 Lubbock, Texas 79401 2. Responses All responses must be presented on the.standardized "Financial Collection Services Response Form" which has been provided. The City's decision will primarily be based on a comparison of the standardized proposal forms received and accompanying information. The City reserves the right to reject any and all proposals, or to informally negotiate certain points of the final contract with a qualified agency.-- 3. Questions and Additional information A proposal conference will be held in the City Hall Committee Room at 10:00 a.m. on November 20, 1985. At that time, all prospective agencies are invited to request any additional clarification or information necessary to the preparation of their individual responses. Telephone questions to individuals within the City are not encouraged, but will be permitted, with the e ZJJjzjt proviso that any responses thus obtained are not binding on the proposal process or upon the award of the contract. Exhibit A 4. Schedule - Proposal Conference 10:00 a.m., Yovember 20, 1985, Room 103 City Hall, Committee Room. All proposals must be in the hands of the City Purchasing Department no later than 2:00 p.m., December 2, 1985. The City Council will consider the award of the contract on December 12, 1985. Implementation date for contract, January 1, 1986. 5. Selection Criteria: The following criteria will be used to evaluate proposal responses and to make a.recommendation for award to the City Council: a. The completeness of the response to all required items on the standardized proposal forms. b. The proposed cost of collection services. c. The physical convenience of City Officials. d. The experience and continuity of the Collection Agency personnel who are identified as primary contact personnel. SCOPE OF SERVICES 1. The City currently has approximately 230 uncollectable checks per month to be collected by a Collection Agency. The returned checks are forwarded to the collection agency direct from the City's depositor - bank. The ,agency will collect the face amount of the check plus an approved service charge which is added by the City. The agency will service checks referred by City at the approved rate, per check collected. In the event said service charge is not collected, there will be no charge to City on face amount of check collected. The agency will remit to City the total amount collected whenever the amount reaches $5,000. The final payment for each month shall be remitted to the City no later than the second business day following the close of the month. The total amount shall be the face amount plus the approved service charge. The City will notify the - 2 - directly to the City. The agency will bill City for any fee due the agency on regular monthly statements. Any check and service charge which remains uncollected on the 45th day following the Agency's receipt of the check from the City's depositor bank will be forwarded promptly to City, and the agency is relieved of all responsibility and rights of collection of the face amount and the service charge. Lubbock Power and Light (LP&L) will have first right of collection on all checks and drafts remitted to LP&L. LP&L will send an LP&L employee to the Collection Agency on a daily basis and pull some checks and drafts which will be classified as unworkable to the agency. On the 3rd business day following the end of the month, the agency will furnish the City with the following reports. 1. The amount of checks in process of collection at beginning of month. 2. The amount of checks received from the bank during the month. 3. The amount of checks returned to City as uncollectable during the month. 4. The amount of the checks returned to the City as unworkable. 5. The amount of service charge collected during the month. 6. The face amount of checks collected during the month. 7. The amount of checks in process of collections at end of month. The agency will notify City and recommend legal action when necessary to affect collection on any specific check. Appropriate fee to be paid to the agency will be negotiated on a one to one basis. No legal action will be taken without written approval of the City. 2. The collection agency will perform all normal collection services on overdue accounts owed to LP&L on a contingency basis. An overdue account is a final account which is approximately two (2) months old. The collection agency shall remit to the City the gross - 3 - amount of all monies received on City accounts within five (5) working days from the last day of the preceding month. The agency will bill the City for any fee due the agency on regular monthly statements at the approved rate. The collection agency shall honor requests by the City to withdraw accounts from collection upon the City's request. Once an account has been turned back over to the City, the agency is relieved of all responsibility and rights of collection. The collection agency shall notify LP&L of any account legal expense prior to paying such expense. Account information will be made available to LP&L personnel upon request. 3. The collection agency will perform all normal collection services on all current and overdue accounts which the City desires handled by a collection agency. Some examples of these accounts would include but not be limited to the following: Weed Mowing Charges Paving Assessments Water and Sewer Pro Rata Gravesite Purchases Accounts Receivable Funeral Home Accounts Receivable Current account collection shall consist of a ten (10) day letter statement and a twenty (20) day collection letter sent by registered mail. All current collection procedures will be done under City of Lubbock letterhead and Assistant City Manager for Financial Services must approve all form letters. The collection agency shall remit to City the gross amount of all monies received on City accounts within five (5) working days after the last day of each month. The agency will bill the City for any fee due the agency on regular monthly statements. All fees will be on a contingency fee basis. The agency shall honor requests by the City to withdraw accounts from collection upon the City's request-. Once an account has been turned back over to the City, the agency is relieved of all responsibility and rights of collection. The collection agency shall notify the City of any account legal expense prior to incurring such expense. Account information will be made available to City personnel upon request. 4. The collection agency shall procure, pay for, and maintain during the term of the contract, with a company authorized to do business in the State of Texas and acceptable to the City, the following minimum insurance coverage: - 4 - 1. Worker'snpensation with liability limits of not less than $100,000. 2. ComprehenalYe Automobile Liability covering liability on owned or hired automobile with minimum limits of $250,000/$500,000 bodily injury and $100,000 property damage. 3. Comprg ensive General Liability with limits of not less than $500,000 bodily injury per occurrence and $100,000 property damage per occurrence. 4. $1.000,000 Umbrella Liability Coverage - such coverage should follow the form of underlying coverage. 5. Professional Liability, Insurance including errors and omissions with minimum aggregate limits of $5,000,000 per occurrence. 6. Blanket Crime Insurance with limits of not less than $5,000 for loss of money or securities due to dishonesty of employees, robbery, or theft, counterfeit paper or currency, or forgery of outgoing instruments. In addition, a separate policy with limits of not less than $145,000 which covers employee infidelity and depositors forgery. 7. valuable Papers which cover loss of destruction of valuable papers, notes, and records at the premises, in transit, and temporarily at the premises of others with limits of not less than $200,000. 5. The City reserves the right to enter into contractual agreements with the agencies presenting the lowest cost in each area of service. Each agency will be asked to sign a contractual agreement prior to the presentation to City Council. 6. The City will enter into a signed contractual agreement with the collection agency selected for a period of one year, with a explicit right to renew the contract for • one additonal one-year extension. This agreement may be terminated by either party during its course by delivery of thirty (30) days written notice of intent to the other party. - 5 - 1. FINANCIAL COLLECTION SERVICES RESPONSE FORM Rate Schedule• Check Collection - unit price per check Account Collection: Current Accounts - 30 days or less Accounts - 31 - 60 days 61 - 120 days 121 - 180 days 181 - 1 year 1 year - 18 months over 18 months 2. Additional Information Required: (Please attach additional information to this response form). 1. A detailed account of past history as a Collection Agency and include appropriate references on similar accounts your agency handles. 2. A clearly defined outline of all collection procedures. 3. A list of key personnel of the Agency; a job description, and a brief summary of their professional experience. 4. All pertinent agency information, i.e. - annual reports and insurance information. 5. All pertinent bonding information. RFP 48799 Addendum 41 to Request for Financial Collection Services Please change the following items on the Request for Proposals for Financial -Collection -Services: Page 2, Item 1F1, Paragraph #k1, Sentence 4116, The agency will remit to City the 'total amount collected once a week. Page 3. Item #F1, Paragraph #F2, Sentence #k2, If the agency collects on the check during the 90-day period following the return of the check to the City, the agency shall have the right to retrieve the check from the City and all responsibilities and rights of collection will be restored to the Agency. Page 3, Item #2, There are approximately 680 overdue LP&L accounts per month with an average size of $190. Page 4, Item #r3, Sentence .F3, Current account collection shall consist of a ten (10) day letter statement and a twenty (20) day collection letter. The twenty (20) day collection letter for Weed mowing charges shall be sent by certified mail return receipt requested. Page 4, Item #k3, There are approximately 30 Funeral Home accounts receivables per month at a price ranging from $175 to $300 and 20 Grave Site accounts receivables per month at an amount from $225 to $500. The Weed Mowing Charges average $40 each and there are approximately 3,000 per year. There are approximately 1,000 Paving Assessment accounts averaging approxi-mately $1,000 each set up on yearly installments. In '1985, there were approximately $200,000 Paving Assess-ments assessed on 15 accounts, most of which were collected within 30 days. Page 4, Item 43, Paragraph 2, Sentence 2, The collection agency shall remit to the appropriate City department the gross amount of all monies received on City accounts within five (5) working days after the last day of each month. Page 4, Item 44, Sentence 41, The collection agency shall procure, pay for, and maintain during the term of the contract, with a company authorized to do .business in the State of Texas and acceptable to the City, the insurance coverage listed below. Substantial compliance on insurance coverage will be considered acceptable. Page 5, Item #4, Subheading #5. Professional Liability_Insurance including errors and omissions with minimum aggregate limits of $1, 000, 000 per occurrence. Financial Collection Service Response Form, Item #2, Subheading 44, All pertinent agency information, i. e. , - annual financial reports of the agency and insurance information. - 2 - CHECK SYSTEMS NEW my Phone No. (806) 7474.487 A COMPUTERIZED CHECK VERIFICATION AND COLLECTION SERVICE. .TEXAS December 2, 1985 ADDENDUM TO BID FOR FINANCIAL COLLECTION SERVICES Gene Eads, Purchasing Manager City of Lubbock The business submitting this bid was started in Lubbock in 1980 as the first totally computerized check verification & collection service in West Texas. Since starting business in November, 1980, we have signed up and are now servicing approximately 600 merchants in the Lubbock area as well as extending to other areas of West Texas and New Mexico through our office in Albuquerque. Officers of the company are.Ray Terry, President, Paul Cooper, Vice Presi- dent and Lillian Terry, Sec.-Treas. Ray and Lillian Terry have in excess of 30 years business experience which included owning and operating a collection agency in Lubbock for collection of accounts for a number of years. Our personnel .is made up of Supervisor David Terry, an office manager, 3 office clerks who handle collections, notices and phones, 5 collectors for calling on checks due plus 3 sales and service representatives who service accounts. All of our employees are knowledgable in this type business and are familiar with the Federal Fair Debt Collection Practices Act under which we are governed. they are input in com uter First notice __ ._..__ - ._ _ _ -_ .,.First _ ,L.s_�_.g.en�ra.ted and_--mai]_ed the same dayyand� are then to e.dto co.11e,etpxs_. .ar,....,cald.,'i-g_-.m.�gt:�emp.t to contact cheL„tms ..t..,._,.._Seven-­( 7).- -days later 2nc1,x��t.�:,�.�.,....�....gen�r,.�„�ed and_ ma�_led �.,-Thi-x.d>,.nc:�-t�.�• �-....se-ri.�-�.atm.-za.-. .discretion of caller. Checks are worked for appromate.11r_...45_-._day, ., All bonding and insurance requirements will be met. Certificates of Insurance will be provided upon awarding of Bid. Attached is a cross-reference of some of our accounts being handled at this time: 2603 BOSTON • P.O. BOX 12050 • LUBBOCK, TEXAS 79452 CHECK SYSTEMS 14M Phone No. (806) 747-4487 A COMPUTERIZED CHECK VERIFICATION AND COLLECTION SERVICE. TEXAS ADDENEUM - PAGE 2 Cox Cable TV Ince Oil Co. - 20 locations Horkey Oil Co. - 8 locations Town & Country Food Stores - 18 locations K-Mart Corporation - 3 locations C. R. Anthony Co. - 2 locations Bowman Lumber Co. Woody Tire Co. Bell Gas - 11 locations Domino's Pizza - 8 locations E-Z Mart Stores - 22 locations Dillard's Department Store McLain Oil. Co. - 4 locations Pizza Inns - 6 locations Revco Drug Centers - 9 locations Boren & Shields Texaco Food Marts - 5 locations 2603 BOSTON 0 P.O. BOX 12050 . 9 LUBBOCK, TEXAS 79452 - Resolution #2221 CHECK SYSTEMS r►Ew mrxaco Phone No. (606) 747-4487 • • TEXAS A COMPUTERIZED CHECK VERIFICATION AND COLLECTION SERVICE. BID FOR FINANCIAL COLLECTION SERVICES CITY OF LUBBOCK 2603 BOSTON • P.O. BOX 12050 • LUBBOCK, TEXAS 79452 t FINANCIAL COLLECTION SERVICES RESPONSE FORM 1. Rate Schedule: Check Collection - unit price per check $8.85 Account Collection: Current Accounts - 30 days or less % Accounts - 31 60 days % 61 - 120 days % 121 - 180 days % 181 - 1 year % l year - 18 months % over 18 months % 2. Additional Information Required: (Please attach additional information to this response form). 1. A detailed account of past history as a Collection Agency and include appropriate references on similar accounts your agency handles. 2. A clearly defined outline of all collection procedures. 3. A list of key personnel of the Agency, a job description, and a brief summary of.their professional experience. j All pertinent agency information, i.e. - annual reports and insurance information. '�� fl 5. All pertinent bonding information. DATE November l5, 1985 RE: Verification Systems Inc. DBA/ Check systems PERIOD ENDED August 31, 1985 The enclosed Statement of Assets, Liabilities and Net Equity with related Income and Expense Statement for the referenced client has been prepared by our firm utilizing information obtained from the client's records. Our preparation of these statements was made in accordance with the same generally accepted recording procedures as used in the preparation of the Federal Income Tax return. Accordingly, such analysis of the records was made as.considered necessary in the circumstances. The Company elects to report its financial position and income -and expense on the Cash basis, which is the same basis as used for Federal Income Tax purposes. Depreciation has been calculated using the Accelerated Cost Recovery System. John H. Russell Enrolled Agent Number 25351. 231 STDBS 100 ***ASSETS*** 100.1 *CURRENT ASSETS* 101 CASH ON HAND 102 CASH IN BANK -TX BK & TR/REG 103 CASH IN BK-TX BK & TR ESCROW 104 CASH IN BK/TX BK & TR PURCH 105 COMPUTER CARD INVENTORY 108 ACCOUNTS RECEIVABLE/CHECKS 109 ACCTS REC/ALBUQUERQUE 110 EMPLOYEE SALARY ADVANCE 111 OFFICER LOAN 113 CK SYSTEMS OF N/MEXICO STOCK 115 SECURITY DEPOSITS 120 *TOTAL CURRENT ASSETS* 121 *FIXED ASSETS* 125 COMPUTER EQUIPMENT 127 LESS ACCUMULATED DEPRECIATION 135 SOFTWARE 137 LESS ACCUMULATED DEPRECIATION 145 FURNITURE AND FIXTURES 147 LESS ACCUMULATED DEPRECIATION 155 VEHICLES 157 LESS ACCUMULATED DEPRECIATION 165 ORGANIZATIONAL EXPENSE 167 LESS ACCUMULATED AMORTIZATION 175 FRANCHISE FEE 195 TOTAL FIXED ASSETS 199 ***TOTAL ASSETS*** 200 ***LIABILITIES AND EQUITY*** 201 CURRENT LIABILITIES 202 PAYROLL TAX PAYABLE 203 FICA 204 FUTA 205 EMPLOYEE WITHHOLDING 206 TEXAS EMPLOYMENT COMMISION 207 STATE TAX WITHHOLDING SEE COVER LETTER TELECOM OF LUBBOCK BALANCE SHEET AS OF AUGUST 31,1985 300. 00 4358.73 328.66 1530.49 9924.00 20824. 46 85808. 57 89000.00 750.00 169213.06 93892.47- 75320.59 12500.37 8319. 34- 4181.03 6903.00 3822.99- 3080.01 1500.00 1500. 00- 2639. 61 1 055. 84- 1583.77 2000. 00 2814.22 2071.00 212824.91 --__86165.40 298990.31 4885.22 231 STDBS 210 TOTAL PAYROLL TAX PAYABLE 211 CUSTOMER DEPOSIT 212 INCOME TAX PAYABLE 213 ACCOUNTS PAYABLE/EMPLOYEE 214 ACCOUNTS PAYABLE/CHECKS 215 CURRENT N/P - TBT FUR CK 216 CURRENT N/P TB&T-CK SYS OF NM 217 CURRENT N/P-TEX BANK & TRUST 225 TOTAL CURRENT LIABILITIES 230 LONG TERM LIABILITIES 231 NOTE PAYABLE TB&T EQUIP 232 NOTE PAYABLE - L. TERRY 233 NOTE PAYABLE - STOCKHOLDERS 234 NOTE PAYABLE-CK SYS OF NM 241 TOTAL LONG TERM LIABILITIES 250 TOTAL LIABILITIES 255 STOCKHOLDERS EQUITY 260 CAPITAL 265 RETAINED EARNINGS 275 EARNINGS TO DATE 280 EQUITY TO DATE 299 TOTAL LIABILITIES AND EQUITY SEE COVER LETTER TELECOM OF LUBBOCK BALANCE SHEET AS OF AUGUST 31,1985 11053. 57 15358.03 31200. 00 38035. 47 2100.00 86966. 19 5 67. 51 10000. 00 5637. 09- 46161._41 57611. 60 185969. 17 248465.99 5_0_5_2_4_.32_ 298990.31 _r li s 03 -F ,-t f7 i U :- 1- ❑ Z U3 ;i1 W =! � 0 =! W 0 a L� h 0 0 (f: W A 'S' W Z 0 E W UO W U A J Z 0 W H I— W LL w 0 LL H Ix 0 1L O W E l I l 1 lz� -7 O W -+ U ti l� W W CL CL I Oli1J,-cnt;l- St I'5 V3m £nr- I'l-altD I I SW;7t--+u3-t Pam-W i13 &- & U0-t0-tS-Iu71IS, r•7r•DU"lNr-D I'd Im Mco co co ON d-I:iJI• • . a • a • a v1 I:J M CIJ !IJ 151 -+ &I5 v v • +_ CCI -, v a • al 15 5F !iJ(!J" v S.a e • v a s •a S. i5{ S. S 4 !1J &- S.-S. 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EtDaaCfs wawI-i0w W 1-+zaam W 1- [r1 0 S 03 F-1 i -I W J J Ix W a O i'--I S> m m W w a W Z J W m 1-4 LWXl-UU W U10 J W III F-UOU7i- I- F-E WJW MI-- 1-;UW U 1-CyJ ZOCOO7U InM-jxa: 1-10:0 IX 0- 1--WUa-1J W1-iMWClCla W a WI-f2:Wi-1aaazi•�W Wy2E1-am W�-ZU-I -aa UItE�1-1i-167aa21- C.LZ>-U' I.LL3Fx1-11-2>ZfI1EZE W F-01-iUILLrIICi� WLLWI-ICC WI-0 x0aaLL -+OWIX01-QQCL000nz0a iLL0W0 x0mCI a ax01- WUu.30i-LLl-LL1-OamuuUUG.3w III EE0axx �1 61 i51 IS +51 51 1� 51 m +51 -1 !''•J r•7 �' U7 U N CtD � -+ i:iJ .� u7 � ,-+ r=7 •'f' lD w`i ! iJ �' lD I� CO I� =5'• -•i 1'=J rD .T UO u7 m m 1�1 5a +51 �i i5 r51 i51 +51 ,� -i :-s ,-, •,.-, r-1 i'•J � 1J {:1J E'=J 1:I,7 s'1J rD r+D r•7 rD r+7 .T f7 r7 i7 rTj r"7 r'7 r•7 fq r*7 U7 U7 U7 U7 U7 U7 U7 U1 U7 U1 Liz U"] h1 U7 U7 U7 U7 U7 U7 U7 U7 U7 U1 U1 Pn Pn 231 TELECOM OF LUBBOCK STDIS INCOME STATEMENT FOR PERIOD ENDED AUGUST 31,1985 ' ________________________________________________________________________________________________________ ------CURRENT PERIOD -------- YEAR TO DATE ---- AMOUNT PERCENT ---AMOUNT PERCENT ____________________________________________________________________________________________________________ 542 TAX PENALTIES 81.42 0.32 84.47 0.03 543 TELEPHONE 1140.78 4.51 10593.65 3.67 546 TRANSPORTATION EXPENSE 582.46 2.30 5369.24 1.86 547 TRAVEL 1408.71 0.49 549 UTILITIES 2.26 0.01 3262.76 1.13 552 TOTAL OTHER OPERATING EXPENSES_____g232.58 38.47 82677.11 28.64 554 TOTAL CONTROLLABLE EXPENSES 15859.97 62.64 177839.17 61.60 556 NON -CONTROLLABLE EXPENSE 558 ACCOUNTING FEES 482.85 1.91 3686.95 1.28 559 AMORTIZATION 88.04 0.35 263.96 0.09 560 DEPRECIATION 1069.34 4.22 37760.18 13.08 562 INSURANCE 436.00 1.72 1264.00 0.44 564 INTEREST 14745.58 58.24 16288.89 5.64 566 LEGAL FEES 35.00 0.01 570 RENT 310.00 1.22 3720.00 1.29 572 VARIOUS TAXES 1699.03 0.59 574 TOTAL NON -CONTROLLABLE EXPENSE 17131.81 67.67 64718.01 22.42 576 TOTAL OPERATING EXPENSES 32991.78 130.31 242557.18 84.01 578 NET PROFIT BEFORE TAXES 7674.22 30.31 46161.41- 15.99- 700 ACCRUED INCOME TAXES 8940.41-_______35�31-____________ 750 NET AFTER TAX PROFIT 1266.19 ============ ============ 5.00 46161.41 ============ ============ 15.99 SEE COVER LETTER