<PAGE>   1
                                                                    Exhibit 24


                                POWER OF ATTORNEY
                                -----------------


         KNOW ALL MEN BY THESE PRESENTS, that the undersigned officer and/or
director of Borror Corporation, an Ohio corporation, which is about to file with
the Securities and Exchange Commission, Washington, D.C., under the provisions
of the Securities Exchange Act of 1934, as amended, the Annual Report on Form
10-K for the fiscal year ended December 31, 1996, hereby constitutes and
appoints Robert A. Meyer, Jr. and/or David S. Borror his true and lawful
attorneys-in-fact and agents, with full power of substitution and resubstitution
for him and in his name, place and stead, in any and all capacities, to sign
both the Annual Report on Form 10-K and any and all amendments and documents
related thereto, and to file the same and any and all exhibits, financial
statements and schedules related thereto, and other documents in connection
therewith, with the Securities and Exchange Commission, granting unto said
attorneys-in-fact and agent, and substitute or substitutes, full power and
authority to do and perform each and every act and thing requisite and necessary
to be done in and about the premises, as fully to all intents and purposes as he
might or could do in person, hereby ratifying and confirming all things that
said attorneys-in-fact and agents, or any of them or his or their substitute or
substitutes, may lawfully do and seek to be done by virtue hereof.

         IN WITNESS WHEREOF, the undersigned has hereunto set his hand this
____ day of March, 1997.


                                                     /s/ Gerald E. Mayo
                                                     -------------------------
                                                     Gerald E. Mayo



<PAGE>   2



                                POWER OF ATTORNEY
                                -----------------


         KNOW ALL MEN BY THESE PRESENTS, that the undersigned officer and/or
director of Borror Corporation, an Ohio corporation, which is about to file with
the Securities and Exchange Commission, Washington, D.C., under the provisions
of the Securities Exchange Act of 1934, as amended, the Annual Report on Form
10-K for the fiscal year ended December 31, 1996, hereby constitutes and
appoints Robert A. Meyer, Jr. and/or David S. Borror his true and lawful
attorneys-in-fact and agents, with full power of substitution and resubstitution
for him and in his name, place and stead, in any and all capacities, to sign
both the Annual Report on Form 10-K and any and all amendments and documents
related thereto, and to file the same and any and all exhibits, financial
statements and schedules related thereto, and other documents in connection
therewith, with the Securities and Exchange Commission, granting unto said
attorneys-in-fact and agent, and substitute or substitutes, full power and
authority to do and perform each and every act and thing requisite and necessary
to be done in and about the premises, as fully to all intents and purposes as he
might or could do in person, hereby ratifying and confirming all things that
said attorneys-in-fact and agents, or any of them or his or their substitute or
substitutes, may lawfully do and seek to be done by virtue hereof.

         IN WITNESS WHEREOF, the undersigned has hereunto set his hand this
____ day of March, 1997.


                                                     /s/ Pete A. Klisares
                                                     -----------------------
                                                     Pete A. Klisares



<PAGE>   3


                                POWER OF ATTORNEY
                                -----------------


         KNOW ALL MEN BY THESE PRESENTS, that the undersigned officer and/or
director of Borror Corporation, an Ohio corporation, which is about to file with
the Securities and Exchange Commission, Washington, D.C., under the provisions
of the Securities Exchange Act of 1934, as amended, the Annual Report on Form
10-K for the fiscal year ended December 31, 1996, hereby constitutes and
appoints Robert A. Meyer, Jr. and/or David S. Borror his true and lawful
attorneys-in-fact and agents, with full power of substitution and resubstitution
for him and in his name, place and stead, in any and all capacities, to sign
both the Annual Report on Form 10-K and any and all amendments and documents
related thereto, and to file the same and any and all exhibits, financial
statements and schedules related thereto, and other documents in connection
therewith, with the Securities and Exchange Commission, granting unto said
attorneys-in-fact and agent, and substitute or substitutes, full power and
authority to do and perform each and every act and thing requisite and necessary
to be done in and about the premises, as fully to all intents and purposes as he
might or could do in person, hereby ratifying and confirming all things that
said attorneys-in-fact and agents, or any of them or his or their substitute or
substitutes, may lawfully do and seek to be done by virtue hereof.

         IN WITNESS WHEREOF, the undersigned has hereunto set his hand this
____ day of March, 1997.


                                                    /s/ C. Ronald Tilley
                                                    -------------------------
                                                    C. Ronald Tilley