BY GEOFF HOBSON
The Cincinnati Enquirer

The Reds lost one Wednesday when a federal judge ruled they had to pay about $3,000 in overtime to five employees in a case dating to 1993.

Judge Walter H. Rice of U.S. District Court said the Reds are not exempt from overtime pay as a seasonal amusement or recreational establishment.

''The court's opinion second-guesses the Reds' method of accounting and, if followed, would have the Reds violate generally accepted accounting principles that are followed by virtually every employer,'' Reds' attorney Randolph H. Freking said.

The case probably will take a year before it reaches the U.S. Court of Appeals for the 6th Circuit, the court that reversed a Reds' victory a year ago to set up Wednesday's ruling.

Indications from Major League Baseball on Wednesday were that officials are not worried about the ruling igniting a spate of lawsuits.

But Peter Fox, attorney for five employees of Local 158A of the Service Employees International Union, said the Reds might face more lawsuits.

''There are about 30 to 50 more people who work for the Reds, and this only goes back to 1990-93,'' he said. ''So I think there could be interest in another lawsuit being filed with a much bigger number of employees.''

Judge Rice said the most accurate method of determining when revenue is actually received under the seasonal receipts test is the cash method of accounting, which the Reds don't use.