Riverside's fiscal problems came to light in a financial analysis by Cambridge Associates, a consulting company, completed in January.

Cambridge Associates attributed part of the decline to stock market setbacks in the 1970's and last October.

Mrs. Brenner, 31 years old, is a consultant at Cambridge Associates, a financial advisory concern in Boston.

She is a consulting associate at Cambridge Associates, an investment advisory concern in Boston.

Miss Kugler is a consultant with Cambridge Associates in Boston, a financial advisory firm serving nonprofit organizations.

Cambridge Associates has claimed that its mode of "conflict free" services represents an important innovation in American finance.

While theaters yielded $1.9 billion for movie producers last year, videos generated $3.5 billion for distributors, according to Cambridge Associates.

She is the president and chief executive of Cambridge Associates, an investment consulting firm in Boston.