Exhibit 10.1


                  DESCRIPTION OF MICHAEL MCNEIL 2006 BONUS PLAN

     The Michael McNeil 2006 Bonus Plan is designed to link Mr. McNeil's
compensation more directly to the Company's corporate goals and performance.
Under the 2006 Bonus Plan, the compensation committee determines the bonus
amount for Mr. McNeil based on the Company's attainment of annual financial
goals. Mr. McNeil is eligible to receive up to $200,000 based on the Company's
actual earnings relative to the financial goals established. The compensation
committee may adjust the earnings goals at the end of the year to address the
"quality" of the earnings and other environmental factors that may have
contributed positively or negatively to the Company's actual earnings.