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The following is an excerpt from a DEF 14A SEC Filing, filed by WESTAR FINANCIAL SERVICES ... on 8/30/1999.

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SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT


                                        Stock
                                    Beneficially             Class                   Nature of             Percentage
                                      Owned on                Of                     Beneficial                of
                                    June 30, 1999            Stock                   Ownership              Class(1)

--------------------------------- ------------------ ---------------------- ----------------------------- -------------
PLMC, L.L.C.                         753,701 (2)            COMMON          Sole Voting and Disposition      20.40%(2)
   P.O. Box 6104
   Federal Way, WA 98063
--------------------------------- ------------------ ---------------------- ----------------------------- -------------
& Capital Partners, LP               508,126 (3)            COMMON          Sole Voting and Disposition      13.75%(3)
   600 California, Suite 1850          1,250          SERIES 4 PREFERRED    Sole Disposition                100.00%
   San Francisco, CA 94108
--------------------------------- ------------------ ---------------------- ----------------------------- -------------
Mud Bay Holdings, Ltd.               368,894 (8)            COMMON          Sole Voting and Disposition      16.60%
   P.O. Box 919
   Olympia, WA 98507
--------------------------------- ------------------ ---------------------- ----------------------------- -------------
R. W. Christensen, Jr.               753,701 (2)            COMMON          Shared Voting and                41.81%(5)
   Chairman, President               368,894 (8)            COMMON          Disposition
    and Director                     155,050 (4)(5)         COMMON          Shared Voting and
    P.O. Box 919                  ----------                                Disposition
    Olympia, WA 98507              1,277,645                                Sole voting and Disposition
--------------------------------- ------------------ ---------------------- ----------------------------- -------------
Joel I. Davis                         20,000                COMMON          Sole Voting and Disposition
   Assistant Secretary               368,894 (8)            COMMON          Shared Voting and
   and Director                   ----------                                Disposition                      17.50%(7)
                                     388,894
--------------------------------- ------------------ ---------------------- ----------------------------- -------------
Robert L. Lovely                      28,000                COMMON          Sole Voting and Disposition
   Director                          368,894 (8)            COMMON          Shared Voting and
                                  ----------                                Disposition                      17.86%(7)
                                     396,894
--------------------------------- ------------------ ---------------------- ----------------------------- -------------
Charles S. Seel                       29,000                COMMON          Sole Voting and Disposition
   Secretary                         368,894 (8)            COMMON          Shared Voting and
   and Director                   ----------                                Disposition                      17.90%(7)
                                     397,894
--------------------------------- ------------------ ---------------------- ----------------------------- -------------
David Soward                          20,000                COMMON          Sole Voting and Disposition
   Director                          508,126 (9)            COMMON          Shared Voting and
                                  ----------                                Disposition                      23.82%(10)
                                     528,126

                                       1,250 (9)      SERIES 4 PREFERRED    Non-Voting                      100.00%
--------------------------------- ------------------ ---------------------- ----------------------------- -------------
Michael A. Price                     753,701 (2)            COMMON          Shared Voting and
   Director                          219,800 (4)                            Disposition
                                  ----------
                                     973,501                                                                 43.42%(11)
--------------------------------- ------------------ ---------------------- ----------------------------- -------------
Robert Kanatzar                       17,000 (4)            COMMON          Sole Voting and Disposition      **
   Sr.VP.-Risk Management
--------------------------------- ------------------ ---------------------- ----------------------------- -------------



--------------------------------- ------------------ ---------------------- ----------------------------- -------------
Warren Kornfeld                       33,334 (4)            COMMON          Sole Voting and Disposition      01.48%(12)
   Sr. VP-Finance
--------------------------------- ------------------ ---------------------- ----------------------------- -------------
All Directors and Officers as a    2,152,905                COMMON                                           59.24%(13)
Group (8 persons)
         ** DENOTES LESS THAN 1%


(1) Except as otherwise indicated, Stock Beneficially Owned and Percentage of Class are based upon 2,222,300 shares of common stock outstanding as of June 30, 1999. Under Rule 13d-3(d)(1), any securities not outstanding which are subject to options, warrants, rights or conversion privileges shall be deemed to be outstanding for purposes of computing the percentage of outstanding securities owned by such person, but not deemed outstanding for computing percentage ownership by any other person.
(2) PLMC, L.L.C. holds a Convertible Subordinated Note can be converted into $753,701 shares of the Common Stock. Mr. Christensen and Mr. Price, directors of Westar, are principals in PLMC, L.L.C. The holdings of PLMC, LLC are attributed to both Mr. Christensen and Mr. Price under Rule 13d-3.
(3) & Capital Partners, LP has the right to convert its Series 4 B Preferred Shares into 10% of the outstanding Common Stock on a fully-diluted basis. It also holds warrants for 3.75% of the outstanding Common Stock on a fully-diluted basis. The holdings are based upon 3,695,461 common shares outstanding. Mr. Soward is the Senior Vice President of & Capital Partners, Inc., the general partner of & Capital Partners, LP.
(4) Includes shares options and/or conversion rights which may be exercised within 60 days.
(5) Based upon 3,056,001 common shares outstanding.
(6) Includes the interest of Summit Capital Resources, Ltd. of which Mr. Christensen is the sole director and officer. The interest is attributed to Mr. Christensen under Rule 13d-3.
(7) Based upon 2,222,300 common shares outstanding.
(8) The interest of Mud Bay Holdings, Ltd. of which Messrs. Christensen, Davis, Lovely and Seel are directors collectively holding dispositive power. All four individuals are attributed all of the holdings of Mud Bay Holdings, Ltd. under Rule 13d-3.
(9) Includes the interest of & Capital Partners, LP, under Rule 13d-3.
(10) Based upon 2,730,426 common shares outstanding.
(11) Based upon 2,996,001 common shares outstanding.
(12) Based upon 2,255,634 common shares outstanding.
(13) Based upon 3,634,461 common shares outstanding.