Exhibit 10



                  DESCRIPTION OF MICHAEL MCNEIL 2007 BONUS PLAN


      The Michael McNeil 2007 Bonus Plan is designed to link Mr. McNeil's bonus
to the Company's corporate financial and strategic goals. Under the 2007 Bonus
Plan, Mr. McNeil is eligible to receive up to $200,000, with a potential of
$100,000 being based on the Company's actual earnings relative to the financial
goals established and $100,000 being based on the attainment of certain
strategic objectives.