As I read the regulations, what you are proposing would not be allowed. That is because your fee is fixed, while your costs are not. If, on the other hand, you were to divide the annual costs of operation plus the remaining unrecovered capital costs across the number of private tone users, perhaps adding a $100 cap, my guess is that would be Ok. You could keep charging the $100 until the gross annual income exceeded the the remaining unrecovered capital costs + annual operating costs. At that point, you would need to reduce the fee. I believe you are misinterpreting the term non-profit as meaning a specific type of corporation or business. However, as I read the FCC regulations, they mean simply that income cannot exceed expenses (capital and operation). I suppose if it took someone's time to actually manage the station, and that person was paid for the work, you could also recover an amount equal to the actual labor costs. Same for management. If you could somehow demonstrate there were management costs specifically associated with operation of the station(s) then you could recover that as well. But, you'd better be prepared to back-up your accounting with good data. OTOH, just forming a non-profit corporation would not entitle you to charge all costs of the corporation to station users.