<ARTICLE> 5

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          MAY-31-2000
<PERIOD-START>                             JUN-01-1999
<PERIOD-END>                               FEB-29-2000
<CASH>                                       3,029,750
<SECURITIES>                                         0
<RECEIVABLES>                               44,118,408
<ALLOWANCES>                                 5,070,391
<INVENTORY>                                          0
<CURRENT-ASSETS>                                     0<F1>
<PP&E>                                      11,602,273
<DEPRECIATION>                               6,977,564
<TOTAL-ASSETS>                              54,653,534
<CURRENT-LIABILITIES>                                0<F1>
<BONDS>                                     19,112,227
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                 27,000,000
<COMMON>                                        34,762
<OTHER-SE>                                (17,858,602)
<TOTAL-LIABILITY-AND-EQUITY>                54,653,534
<SALES>                                              0
<TOTAL-REVENUES>                            26,808,149
<CGS>                                                0
<TOTAL-COSTS>                               26,831,126
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0<F2>
<INCOME-PRETAX>                               (22,977)
<INCOME-TAX>                                 1,286,409
<INCOME-CONTINUING>                        (1,309,386)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                               (1,309,386)
<EPS-BASIC>                                      (.08)
<EPS-DILUTED>                                    (.08)
<FN>
<F1>THE BALANCE SHEET IS UNCLASSIFIED
<F2>INTEREST EXPENSE IS CONSIDERED AN OPERATING EXPENSE OF THE REGISTRANT
</FN>