Clark D. and Janis L. Pulliam - Page 5

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               On December 31, 1991, Mr. Pulliam owed Homes $219,337.  The            
          loans made to him had no stated interest rate and were payable on           
          demand.  They were used primarily to finance petitioners' new               
          residence.  They began building their new residence after                   
          completing the building and remodeling of Homes' funeral                    
          facilities.                                                                 
               The Oblong funeral home of Homes was originally built as a             
          residence in 1920 and was converted to a funeral parlor in 1939.            
          The last major renovation of the Oblong facility occurred in                
          1986.                                                                       
               The Oblong funeral home was given excellent appearance and             
          maintenance ratings in the appraisal made by Vandelyn R. Pine,              
          dated January 9, 1992.                                                      
               The total number of funeral services conducted during the              
          years 1986 through 1991 at the Oblong facility was as follows:              
          1986      1987      1988      1989      1990      1991                      
          53        75        54        51        44        56                        
          The number of funeral services conducted at the Oblong facility             
          averaged between 60 and 70 funerals per year during the years               
          1992 and 1993.                                                              
               Earl L. Deckard (Mr. Deckard), a licensed funeral director             
          and embalmer in Illinois, was employed by Homes or Chapel from              
          November 1980, until mid-1994.  He worked at the Robinson                   
          facility through 1985, and then worked at the Oblong facility for           
          the remainder of his employment.                                            




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