CGF Industries, Inc. and Subsidiaries - Page 51

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                                HFC Partnership, L.P.                                 

                     Type of Interest                   Contribution                  
        Partnership Interest A                                                        
        Lincoln Family Trust Number Four                 $24,657                      
        Partnership Interest B--Term                                                  
        Lincoln Industries, Inc.                         1,500,000                    
        Partnership Interest B--Remainder                                             
        Ann L. Hunter Trust Number Two                   37,640                       
        Lincoln Family Trust Number Four                 903,369                      

                            Lincoln 88 Partnership, L.P.                              

        Partnership Interest A                                                        
        Olivia G. Lincoln Revocable Trust                39,865                       
        Partnership Interest B--Term                                                  
        Lincoln Industries, Inc.                         3,360,000                    
        Partnership Interest B--Remainder                                             
        Olivia G. Lincoln Revocable Trust                170,127                      
        Olivia G. Lincoln Trust Number One               82,130                       
        Olivia G. Lincoln Trust Number Two               82,130                       
        Olivia G. Lincoln Trust Number Three             82,130                       
        Olivia G. Lincoln Trust Number Four              82,130                       
        George A. Lincoln Trust Number One               29,332                       
        George A. Lincoln Trust Number Two               29,332                       
        George A. Lincoln Trust Number Three             29,332                       

                            Lincoln Partnership #11, L.P.                             

        Partnership Interest A                                                        
        Georgia L. Johnson Trust Number Four             52,323                       
        Partnership Interest B--Term                                                  
        Lincoln Industries, Inc.                         4,410,000                    
        Partnership Interest B--Remainder                                             
        Georgia L. Johnson Revocable Trust               269,490                      
        Georgia L. Johnson Trust Number Two              223,292                      
        Lincoln Partnership #1, L.P.                     277,190                      

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