It's made by a company called "TOP END" and distributed through a company called "Invacare".They made and still make very high end gravity powered/human assisted bikes,wheelchairs ect... for handicapped children and adults.They were all custom made to order.Probably has Phil wood hubs on it and sew-up tires.Yours looks like early 90's.I only know because I have a similar one that was given to me by a mother whose child was born with a birth defect and had his legs removed at a young age.His upper body got to big to fit in the seat anymore.He used to race it in a special Olympics course.I will get a photo of mine and post it up.It's from the same era as the one you have,similar paint job,but in black and red.Not much you can do with them unless you find a handicapped child that can use it.I have tried to find someone that could utilize the one I have,no luck.So it just hangs in the shop as a conversation piece.
-Kreep-