<ARTICLE>        5
<LEGEND>
This schedule  contains  financial  information  extracted from the consolidated
balance  sheet and the  consolidated  statement  of income  filed as part of the
report on Form 10-QSB and is  qualified  in its  entirety by  reference  to such
report on Form 10-QSB.
</LEGEND>

<CIK>                                       0000915127
<NAME>                                      PHC, Inc.
<MULTIPLIER>                                1
<CURRENCY>                                  US

                                        
<PERIOD-TYPE>                               3-MOS
<FISCAL-YEAR-END>                           JUN-30-2000
<PERIOD-START>                              JUL-1-1999
<PERIOD-END>                                SEP-30-1999
<EXCHANGE-RATE>                             1.000
<CASH>                                      57,597
<SECURITIES>                                0
<RECEIVABLES>                               9,928,090
<ALLOWANCES>                                3,429,725
<INVENTORY>                                 0
<CURRENT-ASSETS>                            6,962,467
<PP&E>                                      2,507,004
<DEPRECIATION>                              1,050,808
<TOTAL-ASSETS>                              14,446,309
<CURRENT-LIABILITIES>                       8,809,982
<BONDS>                                     0
<PREFERRED-MANDATORY>                       0
<PREFERRED>                                 8
<COMMON>                                    63,401
<OTHER-SE>                                  3,147,783
<TOTAL-LIABILITY-AND-EQUITY>                14,446,309
<SALES>                                     0
<TOTAL-REVENUES>                            4,382,809
<CGS>                                       0
<TOTAL-COSTS>                               4,438,230
<OTHER-EXPENSES>                            190,868
<LOSS-PROVISION>                            438,352
<INTEREST-EXPENSE>                          190,868
<INCOME-PRETAX>                             (59,852)
<INCOME-TAX>                                100
<INCOME-CONTINUING>                         (59,952)
<DISCONTINUED>                              0
     <EXTRAORDINARY>                        0
<CHANGES>                                   0
<NET-INCOME>                                (59,952)
<EPS-BASIC>                                 (.01)
<EPS-DILUTED>                               (.01)