| BAILEY EMPLOYMENT SERVICES OF TAMPA, INC. (409290) | President |
| BROWARD FINANCIAL CORPORATION (487961) | PD |
| C M A FACTORS, INC. (609761) | Director |
| C M A GRAPHICS, INC. (609760) | Director |
| CMA FACTORS OF JACKSONVILLE, INC. (638110) | Director |
| CMA FACTORS OF TAMPA, INC. (638111) | Director |
| JONATHON LORD, INC. (628380) | Director |
| O'HARE PERSONNEL AGENCY, INC. (611200) | Director |
| PAM INDUSTRIES, INC. (478180) | PD |
| AMERICAN CREMATION SOCIETY, INC. (313532) | PD |
| C M A AUTO BODY, INC. (611634) | Director |
| CMA FACTORS OF ORLANDO, INC. (638112) | Director |
| CMA FACTORS OF WEST PALM BEACH, INC. (636183) | Director |
| CMA REALTY COMPANY (631923) | Director |
| CMA SAND AND CYPRESS, INC. (618912) | Director |
| COMMERCIAL LEASING CAPITAL OF FORT LAUDERDALE, INC. (468363) | Director |
| EXCEL PERSONNEL OF ST. PETERSBURG, INC. (469033) | Director |
| PARAPHASE PROTECTION CORP. (613353) | Director |
| THE BENCHMARK ADVERTISING AGENCY, INC. (596353) | Director |
| BANKER BILL AUTO BODY, INC. (596355) | Director |
| BROWARD NATIONAL FINANCIAL, CORP. (471484) | Director |
| CRENSHAW AND MOORE LIMITED (A06025) | G |
| CRENSHAW, MOORE AND ARNOLD, INC. (608325) | Director |
| FIRST BROWARD LEASING, INC. (470324) | Director |
| BYRD ENGINEERING ASSOCIATES, INC. (472236) | Director |
| C M A CONSUMER AUCTION COMPANY (613447) | Director |
| CRENSHAW-MOORE LEASING COMPANY (481527) | PD |
| JORGE INTERNATIONAL SALES COMPANY (379977) | SD |
| MACHAK REALTY MANAGEMENT CORPORATION (505667) | Director |
| B.B.I. ENGINEERING COMPANY (531198) | Director |
| BROWARD FINANCIAL MORTGAGE CORP. (503259) | Director |
| BROWARD FINANCIAL MORTGAGE CORP. (503259) | Treasurer |
| C M A USED AUTOS, INC. (609759) | Director |
| CMA FACTORS OF NORTH MIAMI, INC. (631949) | Director |
| CMA LEASING COMPANY (609758) | Director |
| FALCON INDUSTRIES, INC. (628379) | Director |