EXHIBIT 99.3

UNITED STATES BANKRUPTCY COURT

DISTRICT OF NEVADA

In re:	Case No.	01-23229 rcj

FCI Environmental, Inc.	CHAPTER 11

	MONTHLY OPERATING REPORT

	(GENERAL BUSINESS CASE)

SUMMARY OF FINANCIAL STATUS

MONTH ENDED: March 31, 2003					PETITION DATE: December 20, 2001

1.	Debtor in possession (or trustee) hereby submits this Monthly Operating Report on the Accrual Basis of accounting (or if checked here the Office of the U.S. Trustee or the Court has approved the Cash Basis of Accounting for the Debtor). Dollars reported in ($1)

2.	Asset and Liabilities Structure					End of Current Month			End of Prior Month				As of Petition Filing

	a. Current Assets					$	274,209		$	349,415
	b. Total Assets					292,114			367,320				$	347,596
	c. Current Liabilities					1,445,651			1,445,619
	d. Total Liabilities					$	16,011,647		$	16,001,615			$	14,555,995

3.	Statement of Cash Receipts & Disbursements for Month					Current Month			Prior Month				Cumulative (Case to Date)

	a. Total Receipts					$	147,001		$	101,541			$	2,084,083
	b. Total Disbursements					110,036			78,877				2,026,304
	c. Excess (Deficiency) of Receipts Over Disbursements (a - b)					36,965			22,664				57,779
	d. Cash Balance Beginning of Month					39,065			16,401				18,251
	e. Cash Balance End of Month (c + d)					$	76,030		$	39,065			$	76,030

						Current Month			Prior Month				Cumulative (Case to Date)
4.	Profit/(Loss) from the Statement of Operations					$	(87,297	)	$	(49,733		)	$	(1,456,478		)
5.	Account Receivables (Pre and Post Petition)					65,526			178,985
6.	Post-Petition Liabilities					1,445,651			1,445,619
7.	Past Due Post-Petition Account Payables (over 30 days)					$	3,660		$	7,694

At the end of this reporting month:											Yes				No

8.		Have any payments been made on pre-petition debt, other than payments in the normal course to secured creditors or lessors? (if yes, attach listing including date of payment, amount of payment and name of payee)									o				ý

9.		Have any payments been made to professionals? (if yes, attach listing including date of payment, amount of payment and name of payee)									o				ý

10.		If the answer is yes to 8 or 9, were all such payments approved by the court? (additional information attached)									o				o

11.		Have any payments been made to officers, insiders, shareholders, relatives? (if yes, attach listing including date of payment, amount and reason for payment, and name of payee)									ý				o

12.		Is the estate insured for replacement cost of assets and for general liability?									o				ý

13.		Are a plan and disclosure statement on file?									ý				o

14.		Was there any post-petition borrowing during this reporting period? (additional information attached)									o				ý

15.		Check if paid: Post-petition taxes ý ; U.S. Trustee Quarterly Fees ý ; Check if filing is current for: Post-petition tax reporting and tax returns: ý.

		(Attach explanation, if post-petition taxes or U.S. Trustee Quarterly Fees are not paid current or if post-petition tax reporting and tax return filings are not current.)

I declare under penalty of perjury I have reviewed the above summary and attached financial statements, and after making reasonable inquiry believe these documents are correct.


Date:			April 18, 2003	R. Kenyon Culver, CFO
				Responsible Individual

STATEMENT OF OPERATIONS

(General Business Case)

For the Month Ended March 31, 2003

Current Month											Cumulative (Case to Date)			Next Month Forecast
Actual			Forecast		Variance
									Revenues:
$	44,730		$	354,875	($310,145		)	1	Gross Sales		$	1,167,996		$	354,875
0			0		0			2	less: Sales Returns & Allowances		0			0
44,730			354,875		(310,145		)	3	Net Sales		1,167,996			354,875
18,768			76,271		57,503			4	less: Cost of Goods Sold (Schedule ‘B’)		596,200			76,271
25,962			278,604		(252,642		)	5	Gross Profit		571,796			278,604
0			0		0			6	Interest		0			0
0			0		0			7	Other Income:		0			0
								8
								9
25,962			278,604		(252,642		)	10	Total Revenues		571,796			278,604

									Expenses:
31,778			33,314		1,536			11	Compensation to Owner(s)/Officer(s)		536,351			33,314
38,595			73,028		34,433			12	Salaries		741,376			73,028
0			0		0			13	Commissions		16,062			0
0			0		0			14	Contract Labor		0			0
								15	Rent/Lease: Personal Property
7,854			10,825		2,971			16	Real Property		160,946			10,825
0			5,763		5,763			17	Insurance		46,862			5,763
0			0		0			18	Management Fees		0			0
1,932			2,000		68			19	Depreciation		29,374			2,000
									Taxes:
1,632			8,137		6,505			20	Employee Payroll Taxes		60,176			8,137
1,343			0		(1,343		)	1	Real Property Taxes		4,094			0
0			0		0			2	Other Taxes		0			0
6,220			16,622		10,402			3	Other Selling		30,055			16,622
9,264			27,706		18,442			4	Other Administrative		203,505			27,706
4,641			0		(4,641		)	5	Interest		58,212			0
10,000			9,167		833			6	Other Expenses:	License fees	122,499			9,167
								7
								8
								9
								10
								11
								12
								13
								14
113,259			186,562		73,303			15	Total Expenses		2,009,512			186,562

(87,297		)	92,042		(179,339		)	16	Subtotal		(1,437,716		)	92,042

								17	Reorganization Items:
0			0		0				Professional Fees (additional information attached)		(3,512		)	0
0			0		0			18	Provisions for Rejected Executory Contracts		0			0
0			0		0			19	Interest Earned on Accumulated Cash from Resulting Chp 11 Case		0			0
0			0		0			20	Gain or (Loss from Sale of Equipment)		0			0
0			0		0			21	U.S. Trustee Quarterly Fees		(15,250		)	0
								22
0			0		0			23	Total Reorganization Items		(18,762		)	0
(87,297		)	92,042		(179,339		)	24	Net Profit (Loss Before Federal & State Taxes)		(1,456,478		)	92,042
0			0		0			25	Federal & State Income Taxes		0			0
$	(827,297	)	$	92,042	$	(179,339	)	26	Net Profit (Loss)		$	(1,456,478	)	$	92,042

Attach an Explanation of Variance to Statement of Operations (For variances greater than +/- 10% only):

BALANCE SHEET

(General Business Case)

For the Month Ended March 31, 2003

			From Schedules	Market Value
	Assets

	Current Assets
1	Cash and cash equivalents – unrestricted			$	76,030
2	Cash and cash equivalents – restricted			0
3	Accounts receivable (net)		A	65,526
4	Inventory (net)		B	118,944
5	Prepaid expenses			10,228
6	Professional retainers			3,481
7	Other:			0
8				0

9	Total Current Assets			274,209

	Property and Equipment (Market Value)
10	Real property		C	0
11	Machinery and equipment		D	1,759
12	Furniture and fixtures		D	9,800
13	Office equipment		D	5,792
14	Leasehold improvements		D	0
15	Vehicles		D	0
16	Other:		D
17			D
18			D
19			D
20			D

21	Total Property and Equipment			17,351

	Other Assets
22				0
23				0
24				0
25				0
26				0
27		Due from affiliated company		554

28	Total Other Assets			0

29	Total Assets			$	292,114

		NOTE:
			Indicate the method used to estimate the market value of assets (e.g., appraisals; familiarity with comparable market prices, etc.) and the date the value was determined.

			See additional information attached

Liabilities and Equity
(General Business Case)

				From Schedules
	Liabilities

	Post-Petition

	Current Liabilities
30	Salaries and wages				$	300,923
31	Payroll taxes				4,246
32	Real and personal property taxes				0
33	A/P clearing				6,028
34	Sales taxes				0
35	Notes payable (short term)				385,000
36	Accounts payable (trade			A	12,506
37	Real property lease arrearage				0
38	Personal property lease arrearage				2,192
39	Accrued professional fees				3,513
40	Current portion of long-term post-petition debt (due within 12 months)				0
41	Other:		Warranty reserve ($15,370) and deferred revenue ($62,436)		77,806
42		Other ($811), license fees ($79,009 and accrued DIP loan interest ($58,213)			138,033
43		Due to affiliates			525,404

44	Total Current Liabilities				1,445,651

45	Long-Term Post-Petition Debt, Net of Current Portion				0

46	Total Post-Petition Liabilities				1,445,651

	Pre-Petition Liabilities (allowed amount)
47	Secured claims			F	0
48	Priority unsecured claims			F	184,155
49	General unsecured claims			F	14,371,841

50	Total Pre-Petition Liabilities				14,555,996

51	Total Liabilities				16,011,647

	Equity (Deficit)
52	Equity (Deficit at time of filing)				(14,218,082		)
53	Capital Stock				0
54	Additional paid-in capital				1,000
55	Cumulative profit/(loss) since filing of case				(1,456,478		)
56	Post-petition contributions/(distributions) or (draws)				0
57					0
58	Market value adjustment				(45,973		)

59	Total Equity (Deficit)				(15,719,533		)

60	Total Liabilities and Equity (Deficit)				$	292,114

SCHEDULES TO THE BALANCE SHEET

(General Business Case)

Schedule A

Accounts Receivable (Net) Payable

Receivables and Payables Agings	Accounts Receivable [Pre and Post Petition]			Accounts Payable [Post Petition]		Past Due Post Petition Debt
0 -30 Days	$	63,598		$	8,846
31-60 Days	5,680			1,593
61-90 Days	0			1,105		$	3,660
91+ Days	0			962
Total accounts receivable/payable	69,278			$	12,506
Allowance for doubtful accounts	(3,752		)
Accounts receivable (net)	$	65,526

Schedule B

Inventory/Cost of Goods Sold

Types and Amount of Inventory(ies)				Cost of Goods Sold
	Inventory(ies) Balance at End of Month
				Inventory Beginning of Month	$	117,457
				Add -
Retail/Restaurants -				Net purchase	1,207
Product for resale	$	0		Direct labor	6,399
				Manufacturing overhead	9,296
Distribution -				Freight in	0
Products for resale	0			Other:
					0
Manufacturer -					0
Raw Materials	341,330
Work-in-progress	(61,869		)	Less -
Finished goods	368,477			Inventory End of Month	118,944
				Monitoring/warranty	(2,729		)
Other - Explain	(528,994		)	Scrap	(624		)
Reserve for obsolescence
				Cost of Goods Sold	$	18,768
TOTAL	$	118,944

Method of Inventory Control

Inventory Valuation Methods

Do you have a functioning perpetual inventory system?

Indicate by a checkmark method of inventory used.

Yes

How often do you take a complete physical inventory?

Valuation methods

FIFO cost

Weekly

LIFO cost

Monthly

Lower of cost or market

Quarterly

Semi-annually

Retail method

Annually

Other -

Date of last physical inventory was

1/18/2002

Explain

Date of next physical inventory is

12/31/2002

Schedule C Real Property

Description			Cost					Market Value
	None		$				0	$					0





	Total		$				0	$					0
Schedule D Other Depreciable Assets
Description			Cost						Market Value
Machinery & Equipment -
		Various	$				89,137		$			1,759

		3/31/03 NBV = $11,494

		Total	$				89,137		$			1,759

Furniture & Fixtures -
		Various	$			35,000			$			9,800

		3/31/03 NBV = $22,107

		Total	$			35,000			$			9,800

Office Equipment -
		Various	$		262,278				$			5,792

		3/31/03 NBV = $26,013
		Total	$		262,278				$		5,792

Leasehold Improvements -
		None	$	0					$	0



		Total	$		0				$		0

Vehicles -
		None	$	0					$		0



		Total	$	0					$		0

Schedule E

Aging of Post-Petition Taxes

(As of End of the Current Reporting Period)

Taxes Payable

0-30 Days

31-60 Days

61-90 Days

91+ Days

Total

Federal

Income Tax Withholding

FICA – Employee

2,123

FICA – Employer

2,123

Unemployment (FUTA)

Income

Other (Attach List)

Total Federal Taxes

4,246

State and Local

Income Tax Withholding

Unemployment (UT)

Disability Insurance (DI)

Empl. Training Tax (ETT)

Sales

Excise

Real property

Personal property

Income

Other (Attach List)

Total State & Local Taxes

Total Taxes

4,246

Schedule F

Pre-Petition Liabilities

List Total Claims For Each Classification -	Claimed Amount		Allowed Amount (b)

Secured claims (a)	$	0	$	0
Priority claims other than taxes	148,477		127,462
Priority tax claims	56,693		56,693
General unsecured claims	$	14,371,841	$	14,371,841

(a)	List total amount of claims even it under secured.

(b)	Estimated amount of claim to be allowed after compromise or litigation. As an example, you are a defendant in a lawsuit alleging damage of $10,000,000 and a proof of claim is filed in that amount. You believe that you can settle the case for a claim of $3,000,000. For Schedule F reporting purposes you should list $10,000,000 as the Claimed Amount and $3,000,000 as the Allowed Amount.

Schedule G

Rental Income Information

Not applicable to General Business Cases.

Schedule H

Recapitulation of Funds Held at End of Month

Account 1

Account 2

Account 3

Account 4

Bank

Bank of America

Petty cash and suspense

Bank of America OxySense

Account Type

Checking

Account No.

37-5550-8595

37-5550-8511

47-9133-4120

Account Purpose

General disbursement

Payroll

General disbursement

Balance, End of Month

63,617

1,245

1,114

10,054

Total Funds on Hand for all Accounts

76,030

Attach copies of the month end bank statement(s), reconciliation(s), and the check register(s) to the Monthly Operating Report.

STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS

Increase/(Decrease) in Cash and Cash Equivalents

For the Month Ended March 31, 2002

		Actual Current Month		Cumulative (Case to Date)
	Cash Receipts
1	Rent/Leases Collected	$	0	$	0
2	Cash Received from Sales	147,001		1,079,423
3	Interest Received	0		0
4	Borrowings	0		385,000
5	Funds from Shareholders, Partners, or Other Insiders	0		0
6	Capital Contributions	0		0
7	Transfers from DecisionLink, Inc., an affiliated company	0		392,032
8	Transfer from IDL Corp, an affiliated company	0		234,292
9	Insurance proceeds	0		3,542
10
11
12	Total Cash Receipts	147,001		2,094,289
	Cash Disbursements
13	Payments for Inventory	16,945		92,198
14	Selling	5,264		24,243
15	Administrative	25,727		451,113
16	Capital Expenditures	0		0
17	Principal Payments on Debt	0		0
18	Interest Paid	0		0
	Rent/Lease:
19	Personal Property	1,246		3,848
20	Real Property	0		30,393
	Amount Paid to Owner(s)/Officer(s)
21	Salaries	11,160		266,355
22	Draws	0		0
23	Commissions/Royalties	0		0
24	Expense Reimbursements	0		0
25	Other	0		0
26	Salaries/Commissions (less employee withholding)	18,072		575,712
27	Management Fees	0		0
	Taxes:
28	Employee Withholding	8,829		262,242
29	Employer Payroll Taxes	1,574		80,536
30	Real Property Taxes	0		0
31	Other Taxes	0		0
32	Other Cash Outflows:	0		0
33	Transfers to IDL Corp., an affiliated company	0		24,486
34	Transfer to DecisionLink, Inc. an affiliated company	12,000		165,740
35	U.S. Trustee	3,750		14,750
36	TNO license fee	5,469		44,894
37
38	Total Cash Disbursements:	110,036		2,036,510
39	Net Increase (Decrease) in Cash	36,965		57,779
40	Cash Balance, Beginning of Period	36,965		18,251
41	Cash Balance, End of Period	$	76,030	$	76,030

MONTHLY OPERATING REPORT

FCI Environmental, Inc. 01-23229 rjc

March 31, 2003

Additional Information

Summary of Financial Status:

The financial information provided herein includes the accounts of FCI Environmental, Inc. (“FCI”) on a stand-alone basis. This financial information does not include the accounts of any of its affiliated companies.

No. 11. Payments made to officers:

Payment Date	Check Nbr.	Amount		Purpose	Payee
3/7/03	11345	$	2,806	Payroll period ended 3/1/03	Ken Culver, CFO
3/7/03	11346	2,774		Payroll period ended 3/1/03	Peter Gerard, CEO
3/21/03	11354	2,806		Payroll period ended 3/15/03	Ken Culver, CFO
3/21/03	11355	2,774		Payroll period ended 3/15/03	Peter Gerard, CEO

Approved on or about December 21, 2001, by court order authorizing payment of wages, salaries, employee benefits and reimbursable employee expenses.

No. 12. Estate insurance:

Effective September 1, 2002, FCI’s property and general liability insurance policies expired without replacement.

No. 14. An emergency order authorizing post-petition financing was approved by the bankruptcy court on or about December 21, 2001. On March 27, 2002, the bankruptcy court entered an emergency order authorizing supplemental post petition financing. $385,000 has been received by the end of this reporting period.

Statement of Operations:

The Statement of Operation budget does not include revenues from IDL Corp., an affiliated company that is integral to the debtor’s joint plan of reorganization.

Line 4 – Cost of goods sold – the budget contains only direct material costs. All other costs normally associated with cost of goods sold are included within operating expenses.

General Explanation of Variances to Statement of Operations:

The forecasted amounts are preliminary in nature. These amounts were derived from a combined Chapter 11 bankruptcy budget including affiliated companies

MONTHLY OPERATING REPORT

FCI Environmental, Inc. 01-23229 rjc

March 31, 2003

Additional Information

Balance Sheet:

Cash – The credit cash balance is a book overdraft only. Checks processed that created this book overdraft have been held and have only been released as cash resources become available.

Bank statements and reconciliations attached for:

Facility		Account No.
Bank of America		37-5550-8595
Bank of America		37-5550-8511

Inventory – the stated inventory balance is net of a $528,994 reserve to appropriately state inventories at the lower of cost or market.

Property and Equipment (Market Value) – market value has not been independently determined. Management estimates that the estate’s property and equipment, with a net book value of $67,468, to be worth $17,351.

Accrued salaries and wages – is comprised of: (a) $86,622 management salary deferral which only at Plan confirmation will be converted to a promissory note, as approved by the bankruptcy court on or about July 12, 2002, in an emergency order authorizing supplemental post petition financing, (b) $17,420 earned salary for the period from March 22, 2003 through March 31, 2003 paid on April 4, 2003, and (c) earned but unpaid salary of $196,881 of which $107,624 and $49,715 is for Messrs. Gerard and Culver, respectively.

Pre-petition general unsecured claims – includes $14,006,118 due to DecisionLink, Inc. (Chapter 11 case Nbr. 01-22706), the sole owner of FCI, and $108,446 due to affiliated companies.

END

DECISIONLINK INC 8-K