At Cost Services, Inc. - Page 3




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               and by providing them with benefits and                                
               privileges which they would enjoy if they had                          
               conventional employment (for example a health care                     
          plan, credit union, vacation pay, etc.).                                    
               (c) to reduce the burden on the federal and state                      
               governments of the current unemployment insurance                      
               system by emphasizing the placement of persons in                      
               temporary work, contract work, and self-employment                     
               as a means of keeping the individuals in the work                      
               place and as a means of reducing the cost to the                       
               government of paying unemployment insurance to                         
               these individuals until they can obtain                                
               conventional permanent employment.                                     
          Petitioner’s bylaws state:                                                  
               It is recognized * * * that a large segment of the                     
               population will never obtain conventional * * *                        
               employment.  This corporation, At Cost Services, Inc.,                 
               a publicly supported charitable organization, is then                  
               created and empowered * * * to assist the unemployed in                
               marketing whatever skills they may possess, and to                     
               train the unemployed in skills which are marketable                    
               * * *.                                                                 
               Petitioner counsels and trains unemployed or underemployed             
          individuals to become temporary service workers.  Temporary                 
          service workers, as defined by petitioner, include secretaries,             
          word processors, desktop publishers, data entry operators,                  
          general clerical workers, receptionists, and light industrial               
          laborers.  Initially, petitioner plans to teach its clients basic           
          computer skills in demand by local businesses that historically             
          use temporary office labor.  Petitioner intends to become a “one-           
          stop-job-center” where job training and job placement take place            
          in the same location.                                                       







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Last modified: May 25, 2011