EXHIBIT V - D

                                     SUMMARY OF MONTHLY COST ALLOCATION PROCEDURES
                                                       (Guidelines)

                                                            Deduct                                                                   Allocate  Balance  to
                                Current Month       Direct Allocation to                                                                         Conferences,
                                  Total Costs       Conferences, Catering             Basis for Allocating Balance      Regular    Summer    Catering & Other
                                    (1)                       (2)          Balance                (4)                   Sessions  Sessions         Events

HOUSEHOLD AND FOOD SERVICE:
  Administration                     XX                       -               XX        Direct                             XX         -               -

  Housekeeping, Food Prepara-
  tion, Serving, & Cleanup           XX                       XX              XX        Ratio of Productive Labor Hours    XX         XX              -

  Linen  Service                     XX                       XX              XX        Ratio of Linen Changes             XX         XX              -

  Telephone Service                  XX                       (3)             XX        Ratio of Operating Days            XX         XX          (see text)

  Repairs & Maint. - Ordinary:
    Labor                            XX                       (3)             XX        Ratio of Productive Labor Hours    XX         XX              -
    S.& E.                           XX                       (3)             XX        Direct                             XX          -              -

  Household Utilities                XX                        -              XX        Ratio of Occupant Days             XX         XX              XX

  Food Service Utilities             XX                        -              XX        Ratio of Raw Food Consumed         XX         XX              XX

  Raw Food Cost                      XX                       XX              XX        Direct from Food Cost Report       XX         XX              -

  Miscellaneous                      XX                       XX              XX        Direct                             XX          -              -

STUDENT PROGRAM                      XX                        -              XX        Direct                             XX         XX              -

GENERAL EXPENSES (All Accounts)      XX                        -              XX        Direct                             XX      (see text)     (see text)

TARGET ASSESSMENT                    XX                        -              XX        Direct                             XX         -               -


        NOTES:  (1)  This column is the current month column from Exhibit II - G on page 21, "Worksheet for Preparation of
                       Statement of Operations".

                (2)  This column is the total cost allocation column from Exhibit V - E on page 63, summary of Cost
                       Allocation  Statistics".

                (3)  There may be cases where the time of a telephone operator or maintenance man will be chargeable to a
                       conference or other event.

                (4)  Refer to the text for discussion of annual expenditures and other expenditures which should be charged
                       to a specific activity.


     Data Required as Basis for Allocations