<ARTICLE> 5 <MULTIPLIER> 1 <CURRENCY> U.S. Dollars <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> MAR-31-1999 <EXCHANGE-RATE> 1 <CASH> 26,692 <SECURITIES> 0 <RECEIVABLES> 6,187,618 <ALLOWANCES> 1,093,688 <INVENTORY> 28,548 <CURRENT-ASSETS> 5,270,782 <PP&E> 1,098,029 <DEPRECIATION> 386,402 <TOTAL-ASSETS> 18,959,338 <CURRENT-LIABILITIES> 13,339,613 <BONDS> 7,574,575 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 118,844 <OTHER-SE> 4,576,028 <TOTAL-LIABILITY-AND-EQUITY> 18,959,338 <SALES> 0 <TOTAL-REVENUES> 6,947,658 <CGS> 0 <TOTAL-COSTS> 6,477,847 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 241,245 <INCOME-PRETAX> 273,890 <INCOME-TAX> 831 <INCOME-CONTINUING> 273,059 <DISCONTINUED> (1,425,000) <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (1,151,941) <EPS-PRIMARY> .02 <EPS-DILUTED> .02