PROFESSIONAL MEMBERSHIPS
  American Institute of Certified Public Accountants
  San Antonio Chapter of CPAs
  Minnesota Society of CPAs
  Oklahoma Society of CPAs
  Texas Society of CPAs
  National Association Certified Fraud Examiners
  San Antonio Chapter of Certified Fraud Examiners
  National Association of Certified Tax Practitioners
  National Association of Certified Valuation Analysts
  National Association of Certified Fund Specialists
  National Rifle Association
  Aircraft Owners and Pilots Association
  National Association of Certified Financial Planners
   
  ADMITTED AS EXPERT WITNESS
  Bexar County, Texas -- October 2000
  Orange County, Florida -- July 2000