<ARTICLE> 5 <MULTIPLIER> 1 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JUL-01-1999 <PERIOD-END> SEP-30-1999 <CASH> 243436 <SECURITIES> 0 <RECEIVABLES> 6900411 <ALLOWANCES> 1840358 <INVENTORY> 0 <CURRENT-ASSETS> 5562035 <PP&E> 15749664 <DEPRECIATION> 19427788 <TOTAL-ASSETS> 22700516 <CURRENT-LIABILITIES> 34590529 <BONDS> 2190801 <PREFERRED-MANDATORY> 0 <PREFERRED> 17 <COMMON> 15949 <OTHER-SE> (14096780) <TOTAL-LIABILITY-AND-EQUITY> 22700516 <SALES> 0 <TOTAL-REVENUES> 6922879 <CGS> 0 <TOTAL-COSTS> 5978990 <OTHER-EXPENSES> 263462 <LOSS-PROVISION> 415597 <INTEREST-EXPENSE> 815493 <INCOME-PRETAX> (550663) <INCOME-TAX> 0 <INCOME-CONTINUING> (550663) <DISCONTINUED> 0 <EXTRAORDINARY> 181834 <CHANGES> 0 <NET-INCOME> (368829) <EPS-BASIC> (.02) <EPS-DILUTED> (.02)