A former clergyman with a degree in counseling decides to go into business for himself. He contracts with four large corporations to provide alcohol, drug, and psychological analysis for their employees. The contracts require him to be available on a weekly ba- sis to see employees who need help. He also contracts with other organizations to provide therapy for patients in hospitals and members of churches and other nonprofit organizations. He anticipates that he will need two offices and will need to hire staff to help with phone calls, appointments, and other administrative functions.