SCHEDULE A

HEALTH RISK MANAGEMENT, INC (CASE NUMBER 01-43354)

HRM CLAIM MANAGEMENT, INC (CASE NUMBER 01-43355)

INSTITUTE FOR HEALTHCARE QUALITY, INC. (CASE NUMBER 01-43356)

HEALTH BENEFIT REINSURANCE , INC (CASE NUMBER 01-43357)

CONSOLIDATED COMPARATIVE BALANCE SHEET

QUARTER-DECEMBER 31, 2001

	PER STATEMENTS	BOOK VALUE	BOOK VALUE	BOOK VALUE
	& SCHEDULES	10-31-2001	11-30-2001	12-31-2001
CASH	28,872.00	91,130.48	0.00	0.00
ACCOUNTS RECEIVABLE-NET	1,235,607.00	1,549,723.63	0.00	0.00
ACCRUED BILLING	2,716,995.00	2,497,398.99	0.00	0.00
PREPAID EXPENSES	108,723.00	636,210.91	0.00	0.00

TOTAL CURRENT ASSETS	4,090,197.00	4,774,464.01	0.00	0.00

COMPUTER SOFTWARE-NET	0.00	13,726,201.00	0.00	0.00
PROPERTY & EQUIPMENT-NET	5,723,956.00	7,764,410.34	0.00	0.00
GOODWILL, NET	0.00	478,001.00	0.00	0.00
OTHER ASSETS	268,972.02	661,413.56	0.00	0.00
SURPLUS NOTE	0.00	5,000,000.00	0.00	0.00
INTERCOMPANY RECEIVABLE	0.00	804,552.47	0.00	0.00
INVESTMENT IN SUBSIDIARIES	0.00	-742,496.54	0.00	0.00

TOTAL ASSETS	10,083,125.02	32,466,545.84	0.00	0.00


POST-PETITION DEBT
ACCOUNTS PAYABLE	0.00	147,775.79	0.00	0.00
ACCRUED PROFESSIONAL FEES	0.00	349,249.05	0.00	0.00
ACCRUED EXPENSES	0.00	1,420,396.89	0.00	0.00
UNEARNED REVENUES	0.00	1,276,525.15	0.00	0.00
SECURED DEBT - US BANK	0.00	1,595,099.36	0.00	0.00

TOTAL POST-PETITION DEBT	0.00	4,789,046.24	0.00	0.00

PRE-PETITION DEBT
SECURED DEBT - US BANK	4,969,045.00	2,180,055.05	0.00	0.00
UNSECURED PRIORITY DEBT	147,189.95	83,325.08	0.00	0.00
UNSECURED DEBT	19,301,170.00	18,264,206.14	0.00	0.00
ACCRUED EXPENSES	0.00	2,990,819.88	0.00	0.00
UNEXPIRED CAPITAL LEASES	0.00	1,380,053.73	0.00	0.00
UNEARNED REVENUES	0.00	70,000.00	0.00	0.00

TOTAL PRE-PETITION DEBT	24,417,404.95	24,968,459.88	0.00	0.00


COMMON SHARES	0.00	46,819.50	0.00	0.00
ADDITIONAL PAID-IN CAPITAL	0.00	32,448,029.18	0.00	0.00
ACCUMULATED DEFICIT (PRE-PETITION)	0.00	-29,944,716.65	0.00	0.00
RETAINED EARNING (POST PETITION)	0.00	158,907.69	0.00	0.00

TOTAL SHAREHOLDERS' EQUITY	0.00	2,709,039.72	0.00	0.00

TOTAL LIABILITIES & EQUITY	24,417,404.95	32,466,545.84	0.00	0.00

HEALTH RISK MANAGEMENT INC /MN/ 8-K