Florida (State or other jurisdiction of incorporation or organization)

65-0735612 (I.R.S. Employer Identification No.)

600 301 Blvd West, Suite 202 Bradenton, FL (Address of principal executive offices)

34205 (Zip Code)

     Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days.  Yes  x  No   ¨

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PART I.		FINANCIAL INFORMATION
ITEM 1.    Financial Statements				3
Condensed Consolidated Statements of Operations for the three and ended September 30, 2001 and 2002 (unaudited)				3
Condensed Consolidated Balance Sheets as of December 31, 2001 and September 30, 2002 (unaudited)				4
Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2001 and 2002 (unaudited)				5
Notes to Condensed Consolidated Financial Statements (unaudited)				6
ITEM 2    Management’s Discussion and Analysis of Financial Condition and Results of Operations.				15
ITEM 3.    Quantitative and Qualitative Disclosures About Market Risk				24
ITEM 4.    Controls and Procedures				24
PART II.		OTHER INFORMATION
ITEM 1.    Legal Proceedings				25
ITEM 5.    Other Information				25
ITEM 6.    Exhibits and Reports on Form 8-K				26
SIGNATURES				27

		For the Three Months Ended September 30,							For the Nine Months Ended September 30,
		2001				2002			2001				2002
		(in $000’s, except per share data)
Revenues		$	798,533			$	864,448		$	2,337,872			$	2,483,196
Cost of services:
Salaries, wages and payroll taxes			730,292				789,735			2,132,656				2,262,052
Benefits, workers’ compensation, state unemployment taxes and other costs			67,987				52,511			158,261				153,321
Total cost of services			789,279				842,246			2,290,917				2,415,373
Gross profit			254				22,202			46,955				67,823
Operating expenses:
Salaries, wages and commissions			15,505				12,996			46,210				39,738
Other general and administrative			7,173				5,833			21,153				18,498
Depreciation and amortization			2,093				1,950			6,212				6,010
Total operating expenses			24,771				20,779			73,575				64,246
Operating (loss) income			(24,517	)			1,423			(26,620	)			3,577
Interest income, net			813				521			2,761				1,477
Other non operating (expense) income			(7	)			43			(13	)			114
(Loss) income before income taxes			(23,711	)			1,987			(23,872	)			5,168
Income tax (benefit) provision			(9,207	)			676			(9,571	)			1,757
Net (loss) income		$	(14,504	)		$	1,311		$	(14,301	)		$	3,411
Net (loss) income per share
—Basic		$	(.70	)		$	.06		$	(.69	)		$	.16
—Diluted		$	(.70	)		$	.06		$	(.69	)		$	.16
Weighted average common shares outstanding
—Basic			20,605				20,758			20,619				20,710
—Diluted			20,609				21,094			20,627				21,047
Cash dividends per common share		$	.05			$	.05		$	.15			$	.15

		December 31, 2001			September 30, 2002
		(in $000’s, except share and per share data)
ASSETS
Current assets:
Cash and cash equivalents		$	55,929		$	33,918
Certificates of deposit—restricted			10,183			17,181
Marketable securities			2,701			14,000
Marketable securities—restricted			24,079			53,623
Accounts receivable, net			79,076			80,859
Deferred tax asset			5,920			6,972
Other current assets			4,206			5,380
Total current assets			182,094			211,933
Property and equipment, net			23,646			18,095
Goodwill, net of accumulated amortization of $5,979			8,692			8,692
Deferred tax asset			902			457
Other assets			4,569			5,973
Total assets		$	219,903		$	245,150
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Accrued insurance premiums, health and workers’ compensation insurance reserves		$	30,203		$	42,012
Accrued payroll and payroll taxes			70,565			85,279
Accounts payable and other accrued liabilities			5,986			4,017
Income taxes payable			2,091			2,833
Customer deposits and prepayments			4,203			4,545
Dividends payable			1,030			1,038
Total current liabilities			114,078			139,724
Long-term accrued health and workers’ compensation insurance reserves			48,049			46,774
Other long-term liabilities			265			305
Commitments and contingencies (See notes)
Shareholders’ equity:
Common stock, $.01 par value Shares authorized:   100,000,000			206			208
Shares issued and outstanding:
December 31, 2001—20,562,562
September 30, 2002—20,761,290
Additional paid in capital			38,726			39,250
Retained earnings			18,578			18,874
Accumulated other comprehensive income			1			15
Total shareholders’ equity			57,511			58,347
Total liabilities and shareholders’ equity		$	219,903		$	245,150

		For the Nine Months Ended September 30,
		2001				2002
		(in $000’s)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income		$	(14,301	)		$	3,411
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization			6,212				6,010
Deferred tax benefit			(10,425	)			(598	)
Provision for bad debts			265				434
Other			(156	)			(54	)
Changes in operating assets and liabilities:
Certificates of deposit – restricted			(2	)			(6,998	)
Accounts receivable			(2,990	)			(2,217	)
Other current assets			150				(1,173	)
Accounts payable and other accrued liabilities			(733	)			(1,970	)
Accrued payroll and payroll taxes			2,415				14,714
Accrued insurance premiums, health and workers’ compensation reserves			2,657				11,809
Income taxes payable			452				742
Customer deposits and prepayments			652				342
Other long-term assets			641				(1,500