CSA Financial Corp. ("CSA"), a privately owned company, is the parent company of CSA Leasing Corp., which arranges financing and leasing of non-computer related equipment and Computer Systems of America, Inc., which has been predominantly involved in the financing and leasing of high-tech computer-related equipment in the United States. In Europe, CSA Financial UK Ltd., based in London, and CSA Financial Ltd., an Irish Corporation, with a Dublin International Financial Services Center (IFSC) license carries out CSA's business throughout the European Union Countries (EUC) and other localities outside of the United States.

Founded in 1968, CSA was a pioneer in the application of equity advantaged lease and financing concepts to the marketplace.

CSA's organizational functions are broken down as follows:

A. Lease Marketing

CSA's Marketing Organization maintains existing customer relationships and expands the CSA customer base by contacting many of the major corporations around the world. The CSA Marketing Representative works closely with prospective Customers during the proposal, negotiation and installation phases. This same group also remarkets CSA's equipment as it comes off lease.

B. Legal and Documentation

The Documentation Group manages the lease closing and coordinates the documentation involving the Lessee, the Equipment Manufacturer or Vendor and CSA. This group also follows up on continuing contract administration with the Lessee, including equipment additions, movements, upgrades and other related matters. CSA has developed procedures, which allow it to effectively close complicated multi-million dollar transactions throughout the U.S., UK and Europe. The Company's in-house contracts staff is able to handle all matters relating to a closing without heavy outside legal requirements.

C. Lease Financing

The Lease Financing Staff, which is one of the most important parts of the Company's organization, is broken down into two main areas:

1. Debt Investment
Once the equipment financing commitment has been made, the CSA Staff works directly with banks and institutional lenders throughout the United States and Europe in placing permanently the secured financing portion of each equipment transaction.

2. Equity Investment
CSA then invests the Equity Ownership portion of the transaction and in certain cases may also include other CSA Associate Equity Participants.

D. Treasury and Financial Control

The Treasury and Control Staff is responsible for the Company's Treasury, Accounting, Financial Control and Tax functions including the complete billing services for all leases under management by CSA, including collection, debt payment, and sales tax remittance.