<ARTICLE> 5
<LEGEND>
This schedule for KIMF contains summary financial information extracted from the
financial statements for the quarter ended March 31, 1997 and is qualified in
its entirety by reference to such financial statements.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                       1,094,714
<SECURITIES>                                         0
<RECEIVABLES>                               23,489,980
<ALLOWANCES>                                16,524,000
<INVENTORY>                                          0
<CURRENT-ASSETS>                             8,192,974
<PP&E>                                        1625<F1>
<DEPRECIATION>                                      0
<TOTAL-ASSETS>                               8,194,599
<CURRENT-LIABILITIES>                           12,765
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                         0
<COMMON>                                 8,181,834<F2>
<OTHER-SE>                                       0
<TOTAL-LIABILITY-AND-EQUITY>                 8,194,599
<SALES>                                           0
<TOTAL-REVENUES>                               168,474
<CGS>                                               0
<TOTAL-COSTS>                                       0
<OTHER-EXPENSES>                                29,025
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  0
<INCOME-PRETAX>                                     0
<INCOME-TAX>                                   139,449
<INCOME-CONTINUING>                            139,449
<DISCONTINUED>                                      0
<EXTRAORDINARY>                                     0
<CHANGES>                                           0
<NET-INCOME>                                   139,449
<EPS-PRIMARY>                                       0
<EPS-DILUTED>                                      0
<FN>
<F1>Other Assets
F2 Includes Limited Partners Equity of 8,399,621 and General Partners Deficit of
(217,787).
</FN>