POWER OF ATTORNEY

               KNOW ALL MEN  BY THESE PRESENTS, that  each individual whose
          signature appears below hereby constitutes and appoints Thomas A.
          Landshof and Craig Schkade and each of them, each with full power
          to act without  the other, his true and  lawful attorneys-in-fact
          and   agents,  each   with   full  power   of  substitution   and
          resubstitution for him and in his  name, place and stead, in  any
          and  all  capacities,  to sign  any  or  all  amendments to  this
          Registration Statement, and  to file the  same with all  exhibits
          thereto  and other  documents in  connection therewith,  with the
          Commission,  granting  unto each  of  said  attorneys-in-fact and
          agents full  power and authority to do and perform each and every
          act  and thing requisite and  necessary to be  done in connection
          therewith, as  fully to all intents  and purposes as he  might or
          could do in person  hereby ratifying and confirming that  each of
          said attorneys-in-fact and agents or his substitutes may lawfully
          do or cause to be done by virtue hereof.

               Pursuant  to the  requirements of  the Securities  Act, this
          registration statement  has been signed by  the following persons
          in the capacities and on the dates included:


          Signature                Capacity                          Date

          /s/ Thomas A. Landshof   President and Chief      August 8, 1995
          Thomas A. Landshof       Executive Officer


          /s/ Craig Schkade        Chief Financial Officer  August 8, 1995
          Craig Schkade            and Treasurer (Principal 
                                   Financial and Accounting Officer)


          /s/ William B. Hayes     Chairman of the Board    August 8, 1995
          William B. Hayes


          /s/ Robert J. Cresci     Director                 August 8, 1995
          Robert J. Cresci


          /s/ Kevin S. Moore       Director                 August 8, 1995
          Kevin S. Moore


          /s/ Michael A. Nicolais  Director                 August 8, 1995
          Michael A. Nicolais


          /s/ Bernard A. Paulson   Director                 August 8, 1995
          Bernard A. Paulson