Howard J. Kaplan and Brenda L. Kaplan, et al. - Page 3

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          Caldwell (Ms. Caldwell) resided in Winston-Salem, North Carolina.           
               In January 1995, KQC Investors, LLC (KQC), a limited liabil-           
          ity company organized under North Carolina law, was formed to               
          acquire and develop real property, primarily for lease to early             
          childhood educational agencies, including Federal Head Start                
          (Head Start) agencies.  During 1999, Mr. Kaplan, Mr. Marceron,              
          and Mr. Caldwell, the three members of KQC, held the following              
          percentage interests in that limited liability company:                     
                         Name of member     Percentage interest                       
                          Mr. Kaplan                59.4                              
                          Mr. Marceron              5                                 
                          Mr. Caldwell              35.6                              
               In 1997, KQC purchased for $105,041 real property located at           
          474 Maple Street, Helena, Ohio (Maple Street), which consisted of           
          approximately 2.04 acres of land (KQC’s land) on which there was            
          a school building that was constructed in 1958 and remodeled in             
          1994 (1958 school building).  (We shall sometimes refer to                  
          (1) the property on Maple Street that KQC purchased in 1997 as              
          KQC’s land and 1958 school building and (2) the property on Maple           
          Street that KQC purchased in 1997, including any improvements               
          made to that property thereafter (discussed below), as the                  
          improved property on Maple Street.)  On April 18, 1997, a general           
          warranty deed (April 18, 1997 general warranty deed) was executed           
          that transferred to KQC KQC’s land and 1958 school building that            
          KQC purchased in 1997.                                                      






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