<PAGE>
<TABLE>
<CAPTION>
Exhibit A
Form 13 (d)
---------------------------------------------- -------------------------------- --------------------------------------
Capital Ownership Profit & Loss
---------------------------------------------- -------------------------------- --------------------------------------
<S> <C> <C>
Michael S. McNulty .01% 1%
6116 N. Central Expwy Suite 1313
Dallas, TX 75206
---------------------------------------------- -------------------------------- --------------------------------------
Citizenship- U.S.
---------------------------------------------- -------------------------------- --------------------------------------
Cash $10
---------------------------------------------- -------------------------------- --------------------------------------
Property -
---------------------------------------------- -------------------------------- --------------------------------------
---------------------------------------------- -------------------------------- --------------------------------------
Garry Stevens 49.995% 49.5%
Calle Salina Cruz 172
Col. Pueblo Nuevo
Mexicali, B.C.
Mexico C.P. 21100
---------------------------------------------- -------------------------------- --------------------------------------
Mexicali, Mexico
---------------------------------------------- -------------------------------- --------------------------------------
Citizenship-U.S.
---------------------------------------------- -------------------------------- --------------------------------------
Cash $750,000
---------------------------------------------- -------------------------------- --------------------------------------
Property $1,500,000
---------------------------------------------- -------------------------------- --------------------------------------
---------------------------------------------- -------------------------------- --------------------------------------
Victor Blando 49.995% 49.5%
Calle Salina Cruz 172
Col. Pueblo Nuevo
Mexicali, B.C.
Mexico C.P. 21100
---------------------------------------------- -------------------------------- --------------------------------------
Mexicali, Mexico
---------------------------------------------- -------------------------------- --------------------------------------
Citizenship-Mexico
---------------------------------------------- -------------------------------- --------------------------------------
Cash $750,000
---------------------------------------------- -------------------------------- --------------------------------------
Property $1,500,000
---------------------------------------------- -------------------------------- --------------------------------------
</TABLE>
(1) After all capital is returned, then the profit and loss percentage is
shared 1/3 each.