Adversary Proceeding Complaint

Case 16-04306-5-JNC Doc 446 Filed 07/20/18 Entered 07/20/18 13:07:52 Page 1 of
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UNITED STATES BANKRUPTCY COURT

EASTERN DISTRICT OF NORTH CAROLINA
WILMINGTON DIVISION
IN RE:
YAHWEH CENTER, INC., CASE NO.: 16-04306-5-JNC

CHAPTER 11
DEBTOR(S)
)
RICHARD P. COOK, Plan Trustee for )
Yahweh Center, Inc., )
)
Plaintiff, )
)
vs. ) ADVERSARY PROCEEDING NO.:
)
CARLA J. ROBERTS, TONY P. )
ROBERTS, CHARLES A. BARTON, )
GLENN R. FOX, HEATHER C. )
MUELLER, WILLIAM S. MUELLER, )
MICHAEL L. RONCONE, HORACE )
L. HAWES, JOSEPH MICHAEL )
HUTSON, EDWARD C. ELMORE, III,)
SUNTRUST BANK, BURT & )
ASSOCIATES, LP, CONSILIUM )
STAFFING, LLC, FIRST )
INSURANCE FUNDING CORP., )
WOLF HUNTER SECURITY, )
WILLIS J. ADAIR, )
UNITED STATES OF AMERICA, )
)
Defendants. )
COMPLAINT
______________________________________________________________________________
Plaintiff, Richard P. Cook, as Plan Trustee for Yahweh Center, Inc.
(hereinafter referred to as “Plaintiff” or “Plan Trustee”), complaining of the above-
named Defendants (the “Defendants”) hereby alleges and says as follows:
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PARTIES
1. The Yahweh Center, Inc. (hereinafter “YC” or the “Debtor”) filed a
voluntary petition under Chapter 11 of the United States Bankruptcy Code on August
17, 2016 (“Petition Date”). YC is a nonprofit corporation subject to Chapter 55A of the
North Carolina General Statutes (the “North Carolina Nonprofit Corporation Act”)
with a principal place of business in New Hanover County, North Carolina.
2. On May 26, 2017, the Chapter 11 Plan of the Debtor was confirmed
[Bankruptcy D.E. 303] (“Confirmed Plan”). Under the terms of the Confirmed Plan,
Richard P. Cook was appointed as Plan Trustee and has the rights, powers, and
duties of a debtor-in-possession under 11 U.S.C. § 1107(a). The Plan Trustee has
authority to file and prosecute causes of action held by the Bankruptcy Estate with
all proceeds recovered therefrom to be distributed in accordance with the terms of the
Confirmed Plan. Plaintiff is also able to utilize the “strong-arm” powers of a trustee
under Chapter 5 of the Bankruptcy Code, and more specifically, the avoidance powers
of the holder of an allowable unsecured claim against the estate pursuant to 11 U.S.C.
§ 544(b)(1).
3. Carla J. Roberts was the founder and Executive Director of the Yahweh
Center, Inc. from its inception in 1987 through confirmation of the Chapter 11 Plan.
As a director and an officer of YC, she owed fiduciary obligations to the company as
set forth in the company by-laws and N.C. Gen. Stat. §§ 55A-8-30, and 55A-8-42. She
is an individual and resident of Pender County, North Carolina.
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4. Tony P. Roberts is the husband of Carla J. Roberts. From 2006 through
the Petition Date, Mr. and Mrs. Roberts have shared a joint checking account with
Local Government Federal Credit Union. He is an individual and resident of Pender
County, North Carolina.
5. The Reverend Dr. Charles A. Barton was the Chairman of the YC Board
of Directors from 2006 through 2011. As a director of YC, he owed fiduciary
obligations to the company as set forth in the company by-laws and N.C. Gen. Stat. §
55A-8-30. He is an individual and resident of Brunswick County, North Carolina.
6. Glenn R. Fox was the treasurer, vice-chairperson, and a director on the
YC Board of Directors from 2009 through 2015. As a director of YC, he owed fiduciary
55A-8-30. In 2009, he was also an employee of YC. He is an individual and resident
of Pender County, North Carolina.
7. Heather C. Mueller was the treasurer of YC Board of Directors from
2006 through 2007. As a director of YC, she owed fiduciary obligations to the company
as set forth in the company by-laws and N.C. Gen. Stat. § 55A-8-30. Mrs. Mueller
additionally helped to prepare the YC’s Form 990 IRS returns. She is an individual
and resident of Pender County, North Carolina.
8. William S. Mueller is the husband of Mrs. Mueller. He and Mrs. Mueller
were the owners of certain “open space” undeveloped real property in Pender County,
North Carolina that was transferred to YC on December 7, 2010. He is an individual
and resident of Pender County, North Carolina.
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9. Michael L. Roncone was an employee of YC from 2002 through 2005 and
served on the YC Board of Directors from April 2016 through confirmation of the
Chapter 11 Plan. As a director of YC, he owed fiduciary obligations to the company
as set forth in the company by-laws and N.C. Gen. Stat. § 55A-8-30. He is an
individual and resident of New Hanover County, North Carolina.
10. Horace L. Hawes served on the YC Board of Directors from April 2016
through confirmation of the Chapter 11 Plan. As a director of YC, he owed fiduciary
55A-8-30. He is an individual and resident of Brunswick County, North Carolina.
11. Joseph Michael Hutson served on the YC Board of Directors, upon
information and belief, from 2013 through 2014. As a director of YC, he owed fiduciary
55A-8-30. He is an individual and resident of New Hanover County, North Carolina.
12. Edward C. Elmore, III served on the YC Board of Directors, upon
information and belief, from 2013 through 2014. As a director of YC, he owed fiduciary
55A-8-30 He is an individual and resident of New Hanover County, North Carolina.
13. Mrs. Roberts, Mrs. Mueller, and Messrs. Barton, Fox, Roncone, Hawes,
Hutson, and Elmore are collectively referred to as the “Directors.”
14. SunTrust Bank (“SunTrust”) is an insured depository institution with a
principal place of business at 303 Peachtree Street, NE, Atlanta, GA 30308. Upon
information and belief, YC utilized multiple SunTrust checking accounts from May
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2007 through the Petition Date, and during this time period, more than 99% of all
financial transactions of YC passed through these SunTrust accounts. YC paid
SunTrust in excess of $300,000 in non-sufficient funds (NSF), overdraft, late, and
maintenance fees from 2007 through the Petition Date.
15. Burt & Associates, LP is a collection agency with a principal place of
business at 801 E. Campbell Road, Suite 165, Richardson, TX 75081. Upon
information and belief, Burt & Associates—as related to this case—was a collection
agent for Consilium Staffing, LLC. YC made payments totaling $14,676.96 in May
and June 2016 to Burt & Associates.
16. Consilium Staffing, LLC (“Consilium”) is a temporary staffing agency
with a principal place of business at 6225 N. State Hwy 161 #400, Irving, TX 75038.
Upon information and belief, Consilium provided staffing for YC in 2014. At the end
of 2014, YC owed $23,654.00 to Consilium. Upon further information and belief,
Consilium hired Burt & Associates to collect the outstanding debt owed to it by YC.
Consilium received some percentage of the $14,676.96 paid to Burt & Associates.
17. First Insurance Funding Corp. (“First Insurance”) is a finance company,
and a division of Lake Forest Bank & Trust Company, N.A., with a principal place of
business at 450 Skokie Boulevard, Suite 1000, Northbrook, IL 60062. Upon
information and belief, YC financed the premiums owed to its insurers with loans
from First Insurance. YC paid to First Insurance over $500,000 from 2007 through
the Petition Date.
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18. Wolf Hunter Security (“Wolf Hunter”) is a sole proprietorship of Reed
Roberts, the son of Carla J. Roberts. Wolf Hunter was contracted, through Mrs.
Roberts, to provide security services to YC from September 2014 through the Petition
Date for which it was paid over $59,000.
19. Willis J. Adair was an employee of YC from April 2007 through shortly
after the Petition Date. He is the son-in-law of Carla J. Roberts. The Amendments to
the Statement of Financial Affairs filed on October 17, 2016 and signed under oath
and penalty of perjury by Carla J. Roberts, reflect loan repayments and
reimbursement of expenses of $9,244.65 to Mr. Adair in the one-year prior to the
Petition Date.
20. The United States of America, acting by and through the Internal
Revenue Service (“IRS”), assessed over $490,000 in penalties, and over $100,000 in
interest against YC for its failure to pay its 941 taxes in a timely manner from 2006
through the Petition Date. Upon information and belief, YC repaid over $200,000 of
the assessed penalties over this same period. The IRS additionally assessed Trust
Fund Recovery Penalties against Carla J. Roberts and filed tax liens against her in
2009, 2010, and 2017. Upon information and belief, YC paid and satisfied the 2009
and 2010 tax liens against Mrs. Roberts that totaled more than $90,000.
JURISDICTION AND VENUE
21. Plaintiff repeats and re-alleges the allegations contained in paragraphs
1 through 20 inclusive, as if more fully set forth at length herein.
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22. This Court has jurisdiction over this matter pursuant to 28 U.S.C. §§
157 and 1334 and the Standing Order of Reference of the United States District
Court for the Eastern District of North Carolina.
23. This is a core proceeding under 28 U.S.C. § 157(b).
24. Venue is appropriate in this Court pursuant to 28 U.S.C. §§ 1408 and
1409.
SUMMARY
26. Beginning in 2003, YC failed to timely file, pay, and deposit its trust
fund taxes owed to the Internal Revenue Service and the North Carolina Department
of Revenue. This failure continued through the Petition Date and led to over $650,000
in penalties and interest being assessed against YC, and the IRS filing nineteen (19)
different tax liens against YC with the New Hanover, Pender and Brunswick County
Clerks of Superior Court, and the North Carolina Secretary of State. The directors of
YC failed to faithfully discharge their duties owed to YC as set forth in the company
by-laws and N.C. Gen. Stat. § 55A-8-30.
27. YC was undercapitalized and insolvent since at least 2006 and since
that time has failed to pay its obligations as they came due. It repeatedly issued
payroll and other checks with insufficient funds during the decade prior to the
Petition Date. YC paid NSF, overdraft, and late fees of nearly $350,000 between 2006
and the Petition Date. Moreover, YC continued to fall behind on its payroll obligations
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owed to over one-hundred (100) employees. On the Petition Date the employees of YC
were 5 weeks in arrears on their pay leading to an additional $199,865.71 in
liquidated damages under the North Carolina Wage and Hour Act being owed to the
employees of YC.
28. According to the by-laws of YC, Carla J. Roberts served at the pleasure
of Board, and as the Executive Director, did not have a vote on the Board. However,
Mrs. Roberts, at all relevant times, substituted her judgment for that of the Board,
and imposed her will on the Board in contravention of the decisions of the Board, and
the by-laws of YC. Instead of removing Mrs. Roberts, members of the Board
continually resigned their positions until nearly no Board members remained.
Despite the By-Laws calling for the contrary, Mrs. Roberts acted as a Board
member—as reflected on the year-end IRS Form 990 returns—for over a decade prior
to the Petition Date.
29. Mrs. Roberts, the Executive Director of YC, was the responsible party
who was entrusted with timely filing, paying, and depositing these trust fund taxes1.
1Mrs. Roberts has been personally assessed with Trust Fund Recovery Penalties by
the IRS. The IRS filed liens against Mrs. Roberts in the Pender County Clerk of
Superior Court on the following dates in the following amounts: December 16, 2009,
$41,621.00, file no. 09 M 459 (satisfied and released on March 5, 2012); May 11, 2010,
$48,887.00, file no. 10 M 181 (satisfied and released on August 30, 2013); and May
22, 2017, $755,724.00, file no. 17 M 92. Upon information and belief, the 2009 and
2010 tax liens against Mrs. Roberts were satisfied from payments from YC.
Inherit with a Trust Fund Recover Penalty assessment is a finding by the IRS that
the responsible party: (1) willfully failed to collect and pay over such tax, or (2) fails
to truthfully account for such tax, or (3) willfully attempts in any manner to evade or
defeat any such tax or the payment thereof. 26 U.S.C. § 6672(a).
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She was the party who signed all payroll checks, all checks to the taxing authorities,
and all checks from YC made payable to herself. The Directors, including Mrs.
Roberts, were negligent in allowing Mrs. Roberts to not pay the taxes, wages, and
other obligations of YC in a timely manner. They were also negligent in: failing to
terminate Mrs. Roberts’ position as Executive Director, not hiring a payroll service to
timely file, pay, and deposit trust fund taxes as recommended by several employed
attorneys, and failing to close the YC prior to it no longer being able to satisfy its
outstanding obligations. The Board also failed to propose or approve an annual
budget between 2006 and the Petition Date, failed to hold regular meetings (or any
meetings as called for in the By-Laws) and failed to keep permanent records of its
Board meetings and actions as required by the By-Laws and the North Carolina
Nonprofit Corporation Act.
30. The Board also failed to properly supervise Mrs. Roberts’ self-dealing
with the funds of the YC. By failing to follow its own by-laws, YC allowed Mrs. Roberts
to take donations earmarked for YC for her personal benefit, to take unauthorized
distributions, and convert funds in excess of $1,405,496.01 from YC between 2006 to
the Petition Date for her personal use without authorization or approval of the Board.
From 2006 through the Petition Date, the Board never reviewed or approved the
compensation of Mrs. Roberts, even though required by the By-Laws. The Board also
never authorized the hundreds of thousands of dollars in loans Mrs. Roberts took
from YC.
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31. If the directors and officers of YC would have acted in good faith, with
the care an ordinarily prudent person in a like position would exercise under similar
circumstances, and in a manner they reasonably believed to be in the best interests
of the corporation, then none of the needless penalties, interest, and overdraft fees—
which exceeded $1,000,000.00—would have been incurred and paid by YC, and YC
would continue to operate today as a solvent company.
32. Carla J. Roberts intentionally failed to pay the IRS the 941 withholding
taxes owed by YC. For over a decade, she continually delayed and hindered the IRS
and its collection efforts through paying herself non-existent loans and an
unapproved salary, paying her relatives who worked for YC, paying hundreds of
thousands of dollars in NSF, and overdraft fees to SunTrust, and over $500,000 to
First Insurance Funding—parties who were all well aware of YC’s inability to timely
pay its debts to the IRS.
33. This action seeks to recover damages and avoidable transfers in order to
help satisfy the outstanding claims of former employees, Federal and State taxing
authorities, and the unsecured creditors of the YC bankruptcy estate.
FACTS
1987—2005
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35. Yahweh2 Center, Inc. (“YC”) was incorporated as non-profit corporation
on February 3, 1987 by Carla J. Roberts. A copy of the “Articles of Incorporation of
Yahweh Center, Inc.” (the “Articles”) have been attached hereto as Exhibit A. Its
purpose was to “provide residential case and therapeutic support services to
dependent, abused, neglected children and adolescents on a temporary basis until
appropriate placements can be made; to provide a wholesome Christian living
environment while area professionals assess the needs of these children for family
reunification or substitute care placements; to minister to these children by easing
the trauma of separation of siblings or inappropriate placements and to assist these
children in developing greater self responsibility and constructive relationships with
others preparatory to returning to their family or community environment.”
36. The Articles also specified that there were no members of the
corporation, that directors shall be elected or appointed as set forth in the by-laws,
and the number of initial directors were five (5): Carla J. Roberts, Roberta Miller,
Rev. Ronald Capps, Martha Setzer, and Debra Hobbs.
37. Mrs. Roberts’ first documented run-in with the YC Board of Directors
(the “Board”) occurred in 1990. According to the local Wilmington newspaper, the
Star-News, an administrative assistant of YC complained to the Board that Mrs.
Roberts was misusing a company gas credit card, and that she also improperly took
2 YHWH, also known as the tetragrammaton, is the four-letter biblical name of the
God of Israel. The tetragrammaton was so sacred that it was not to be spoken, except
by the High Priest once a year in the Temple on the Day of Atonement. It is believed
that the phonetic spelling of the tetragrammaton is “Yahweh.” See,
https://en.wikipedia.org/wiki/Tetragrammaton#Yahweh (last visited June 6, 2018).
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home a YC television. A copy of the 1990 Star-News article has been attached hereto
as Exhibit B.
38. YC amended its by-laws on August 18, 1994. A copy of these by-laws has
been attached hereto as Exhibit C (hereinafter, the “By-Laws”). The By-Laws state,
inter alia, with regards to the Board of Directors: (1) there shall not be more than
twenty-one directors on the Board of Directors, (2) Board members shall have a term
of two years, (3) one-third of the Board shall be up for re-election each year, (4) Board
members shall not serve more than two consecutive terms, (5) no Board member shall
be a paid officer or agent of the YC, nor shall Board members receive any fee for
services rendered, (6) the Executive Director is to be selected and hired by the Board,
(7) the Board is to meet regularly and not less than once every other month, (8) the
Board is to hold an annual meeting.
39. According to the By-Laws, the duties of the Board include: employ and
set the salary of the Executive Director, define the functions and responsibilities of
the Executive Director including the bases upon which the Executive Director may
by hired or dismissed, evaluate the program and policies of the YC at least annually
for effectiveness and needed change, evaluate the performance of the Executive
Director annually, assure adequate financial support for all Board-approved YC
activities, provide budgeting guidance and then approve an annual budget for YC
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operation, assure that official minutes of all Board meetings are kept and that they
become part of the YC’s permanent records3.
40. The Board was to include a Chairman, a Vice-Chairman, a Secretary,
and a Treasurer.
41. One of the duties of the Chairman was to present to the Board a
complete review of the Executive Director’s performance for the past year for
consideration and approval. If approved, the evaluation would then be made a
permanent part of the Executive Director’s personnel record.
42. The Vice-Chairman shall perform all duties of the Chairman in the
Chairman’s absence.
43. The Secretary of the Board was responsible for properly keeping and
safeguarding all Board meeting minutes and all YC records in accordance with North
Carolina law.
3 Apparently, board meeting discussions are also sacred—so much so that they were
never to be spoken of. No board minutes or records of actions of the board of YC exist
prior to April 2006, these records also do not exist between early 2009 and the middle
of 2016 despite N.C. Gen. Stat. § 55A-16-01(a) and also YC’s by-laws requiring their
permanent preservation.
The mistakes and injuries complained of herein were not readily apparent to YC as
almost no records of the Board were created or preserved, neither were any bank
statements of YC (a single month of bank statements—over a requested ten (10) year
period—were provided to the Plan Trustee). Upon information and belief, the
Directors intentionally failed to create, maintain, and preserve records of the Board
and other financial information of YC. This failure to preserve records and statements
helped to conceal the mistakes of the Board, and the financial injuries sustained by
YC. Only after the entry of fifteen (15) Rule 2004 Orders were these mistakes and
injuries able to be discovered.
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44. The Treasurer of the Board is also to be Treasurer of the YC and shall
assure that all bookkeeping, tax filing, bill paying, and other financial dictates
prescribed by North Carolina law are responded to in a proper and timely way.
45. Should a vacancy on the Board occur, the Board was authorized to fill
such vacancy with a two-thirds (2/3) vote of Board members present until an
appropriate replacement is chosen in the normal replacement period.
46. According to the By-Laws, with regards to the Executive Director: the
Executive Director is be hired and/or released by the Board of Directors, the
Executive Director shall be bonded, operate within the bounds and the budget limits
established by the Board and the legal constraints prescribed by the State of North
Carolina.
47. Upon information and belief, the 1994 By-Laws remained unaltered
through the Petition Date; these were the only by-laws provided to counsel for the
Debtor—Stubbs Perdue, and to the Plan Trustee.
48. In 1998, YC purchased real property in northern New Hanover County,
NC that would become the Yahweh Center Children’s Village (hereinafter, “YCCV”).
49. YC employed dozens of employees to help care for the children at the
YCCV; some years YC employed over 100 employees.
50. Beginning in the third quarter of 2003, YC failed to timely deposit and
pay to the IRS and NC Department of Revenue social security, FICA, and other taxes
withheld from the paychecks of the employees of YC. This failure led to the IRS and
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NC DOR imposing penalties against YC in addition to the actual taxes owed. Those
penalties for the third quarter of 2003 totaled nearly $2,000.00 to the IRS.
51. Upon information and belief, between 2003 and the Petition Date, YC
never employed a payroll company to handle the proper calculation, withholding, and
depositing of YC’s payroll taxes4.
52. The failure of YC to timely deposit and pay its payroll taxes continued
into 2004. For the four quarters of 2004, YC owed approximately $11,000 in penalties
to the IRS for failing to deposit and pay its payroll taxes to the IRS, with another
$1,000.00 in interest owed.
53. In 2005, YC only owed approximately $1,000.00 in penalties to the IRS
for failing to deposit its employees’ payroll taxes.
4 According to the internal accounting records of YC, from 2007 to 2014, only $1,400
was spent on accounting fees. Not surprisingly, by failing to timely file, pay, and
deposit its trust fund taxes to the IRS, YC incurred $505,445.70 in penalties, and
another $102,558.58 in interest from 2002 through the third quarter of 2015. YC also
failed to deposit and pay its trust fund taxes from the fourth quarter of 2015 through
the Petition Date—leading to even more penalties and interest from the IRS, which
if prior penalties are any indication, are in excess of $50,000. Attached hereto as
Exhibit D is the listing of penalties and interest assessed by the IRS against YC
through the third quarter of 2015.
Through the first quarter of 2014, YC incurred $62,850.94 in penalties and interest
to the North Carolina Department of Revenue for failing to timely pay its withholding
taxes. Attached hereto as Exhibit E is the listing of these penalties and interest from
the NC DOR. YC continued to accrue interest and penalties to the NC DOR from the
first quarter of 2014 through the Petition Date in an amount to be shown at trial.
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54. The tax year 2006 Form 990, the “Return of Organization Exempt from
Income Tax,” of YC filed with the IRS reflected year-end, non-mortgage liabilities of
$163,081.
2006
56. Sometime in 2006, YC continued to fall behind on its duties to deposit
and pay payroll taxes to the appropriate taxing authorities. YC also failed to pay its
employees on time5. YC paid thousands of dollars in NSF, overdraft, and late fees in
2006 as a direct result of issuing payroll checks for which funds were not available.
Worried about possible personal liability to the IRS and NC DOR, several members
of the Board of Directors left the Board of YC beginning in 2006.
57. This sudden turnover left the Board with members who were
inexperienced in sitting on a non-profit board of directors. These new Board members
immediately deferred to Carla Roberts because of their inexperience. Instead of the
Board being in charge of YC, Mrs. Roberts dictated to the Board the decisions it was
to make.
58. On April 24, 2006, Reverend Charles Barton was elected as the
Chairman of the YC Board. Reverend Barton did ensure that Board Meeting minutes
5From January 1, 2006 through the Petition Date, the records of YC reflect that it
paid NSF, overdraft, and late fees totaling $349,857.99. The vast majority of these
default fees were from routinely bouncing payroll checks to employees. Attached
hereto as Exhibit F are Quickbooks reports of YC reflecting these NSF, overdraft,
and late fees.
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were somewhat regularly kept from April 2006 through the end of 2008. His first
action as Board member in April 2006 was to move to borrow up to $25,000 to help
pay the approximately $45,000 outstanding balance owed to the IRS. At this same
meeting, the Board approved a measure that “no checks be written without sufficient
funds to cover them, absent Board approval, and excluding this week’s payroll
checks.”
59. Around this same time, YC was also falling behind on payment of wages
to its employees. Normally, YC would pay its employees on a weekly basis for hours
worked in the previous week. However, to help alleviate these arrears, YC started a
policy of delaying payment for hours worked for 5 weeks. In other words, an employee
would be compensated for hours worked in a paycheck issued 5 weeks later—each
pay period was now for hours worked 5 weeks ago, instead of for the previous week.
This policy led to many employees not being paid for 5 weeks of work when they left
YC. This 5-week delay in the payment of wages continued through the Petition Date
and led to the substantial wage claim of the employees and the corresponding
$199,865.71 liquidated damages claim of those employees.
60. The new Board could not get a handle on timely paying the payroll and
withholding taxes of its employees to the appropriate taxing authorities. In 2006, YC
continued to fail in timely depositing and paying trust fund taxes to the IRS and NC
DOR. Penalties totaling $30,732.42, were assessed by the IRS, interest on these
unpaid taxes totaled at least $12,173.64.
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61. On the Petition Date, according to the Proof of Claim filed by the IRS,
$13,780.41 remained unpaid on these 2006 penalties and interest.
62. The tax year 2006 Form 990, the “Return of Organization Exempt from
Income Tax,” of YC filed with the IRS reflected negative net income of $215,457.00;
and net assets of $704,421. As an officer of YC, Carla Roberts attested to the accuracy
of this Form 990 under penalty of perjury and signed the tax return of YC.
63. The 2006 Form 990 also reflected compensation of $65,549.00 for Carla
Roberts. Upon information and belief, the compensation of Mrs. Roberts was not
approved or authorized by the Board of Directors as called for in the By-Laws.
64. Of the few Board meeting minutes that were provided to the Plan
Trustee, on November 13, 2006, the Board acknowledged a $185,000 budget deficit,
and the final Board meeting of 2006 reflected that $46,000 was needed to be raised
in the final two weeks of 2006 in order for YC to meet its, “urgent obligations.”
65. The 2006 Form 990 reflected year-end, non-mortgage liabilities of
$250,704.
2007
67. In 2007, YC continued to fail in timely depositing and paying trust fund
taxes to the IRS and NC DOR. Penalties totaling $58,188.00, were assessed by the
IRS, interest on these unpaid taxes totaled at least $24,185.42.
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69. On January 31, 2007, the IRS filed a tax lien against YC in the New
Hanover County Clerk of Superior Court for unpaid third quarter 2006 withholding
taxes in the amount of $27,730.00.
70. On August 28, 2007, the IRS filed a tax lien against YC in the New
Hanover County Clerk of Superior Court for unpaid first quarter 2007 withholding
71. On August 29, 2007, the IRS filed a tax lien against YC in the New
Hanover County Clerk of Superior Court for unpaid fourth quarter 2006 withholding
72. On November 13, 2007, the IRS filed a tax lien against YC in the New
Hanover County Clerk of Superior Court for unpaid second quarter 2007 withholding
73. YC also paid thousands of dollars in NSF, overdraft, and late fees in
74. The 2007 Form 990 of YC filed with the IRS reflected negative net
income of $320,404.00; and net assets of $199,337.00. As an officer of YC, Carla
Roberts attested to the accuracy of this Form 990 under penalty of perjury and signed
the tax return of YC.
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approved or authorized by the Board of Directors as required in the By-Laws.
76. On June 28, 2007, Reverend Charles Barton, Chairman of the Board of
Directors, issued a letter to Mrs. Roberts warning her of her failure to follow the
Board’s governance and choosing to not pay the past-due trust fund taxes to the IRS.
A copy of this letter is attached here to as Exhibit G. In the letter, the Chairman
warns Mrs. Roberts that if she continues to ignore the will of the Board, then the
Chairman would be recommending her termination.
77. Prior to the December 18, 2007 Board meeting, three members of the
Board resigned, upon information and belief, due to Mrs. Robert’s failure to timely
pay the trust fund taxes to the IRS and NC DOR.
$720,918.
79. In May 2007, YC transitioned its bank accounts from First-Citizens
Bank & Trust Company to SunTrust Bank. Upon information and belief, this was the
result of thousands of dollars in NSF, overdraft, and late fees being paid to First-
Citizens over the prior years. Once this transition was completed, virtually every
transaction of YC (with the exception of one account at NewBridge Bank that was
opened from April 2015 through October 2015), passed through a SunTrust Bank
account until the Petition Date.
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2008
IRS, interest on these unpaid taxes totaled at least $2,035.59. Also, YC paid
thousands of dollars in NSF, overdraft, and late fees in 2008 as a direct result of
issuing payroll checks for which funds were not available.
income of $173,273.00; and net assets of $26,064. As an officer of YC, Carla Roberts
attested to the accuracy of this Form 990 under penalty of perjury and signed the tax
return of YC.
84. Mrs. Roberts, Charles Barton, and William Crawford were listed as
members of the governing body of YC on the 2008 Form 990. Messrs. Barton and
Crawford were listed as independent members of the Board.
85. The 2008 Form 990 also reflected compensation of $64,056 for Carla
approved or authorized by the Board of Directors as required in the By-Laws. Mrs.
Roberts indicated on the 2008 Form 990 that her compensation was not reviewed or
approved by any independent person.
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86. Additionally, from the 2008 Form 990, YC indicated that it
contemporaneously documented the meetings of the Board, along with documenting
the meetings of each committee of YC. Form 990 indicated that it was reviewed only
by the Executive Director—Carla Roberts—prior to being submitted to the IRS.
87. Now falling behind on its mortgage with First Citizens Bank and facing
a foreclosure sale date of November 21, 2008, the Board authorized YC to file a
Chapter 11 bankruptcy case with Jimmy Carter and Carter & Carter, P.A., and
additionally paid a retainer to Carter & Carter in October 2008. Ultimately, First
Citizens postponed the sale and worked with YC in trying to restructure payment
terms, and YC did not need to file for bankruptcy protection.
88. However, Mr. Carter noted to Mrs. Roberts that he and Steve Diab
(another attorney in Wilmington) believed that the payroll and current expenses of
YC were too high, and payroll should be reduced. A copy of this correspondence has
been attached hereto as Exhibit H. Mr. Carter recommended that YC retain the
services of an accountant in order to get a better handle on its expenses. YC and Mrs.
Roberts did not heed Mr. Carter’s advice and did not hire an accountant.
$687,642.
2009
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92. On August 31, 2009, the IRS filed a tax lien against YC in the Brunswick
County Clerk of Superior Court for unpaid third quarter 2008, and first quarter 2009
withholding taxes in the total amount of $18,478.12.
93. On September 1, 2009, the IRS filed a tax lien against YC in the New
Hanover County Clerk of Superior Court for unpaid third quarter 2008, and first
quarter 2009 withholding taxes in the total amount of $18,478.12.
94. On November 30, 2009, the IRS filed a tax lien against YC in the
Brunswick County Clerk of Superior Court for unpaid second quarter 2009
withholding taxes in the total amount of $62,044.80.
95. On December 4, 2009, the IRS filed a tax lien against YC in the New
Hanover County Clerk of Superior Court for unpaid second quarter 2009 withholding
taxes in the total amount of $62,044.80.
98. The 2009 Form 990 of YC filed with the IRS reflected net income of
$26,268; and net assets of $52,332. As an officer of YC, Carla Roberts attested to the
accuracy of this Form 990 under penalty of perjury and signed the tax return of YC.
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99. Mrs. Roberts, Charles Barton, and Glenn Fox were listed as members of
the governing body of YC on the 2009 Form 990. Messrs. Barton and Fox were listed
as independent members of the Board.
$735,434.
103. No minutes or records of actions taken by the Board exist for 2009. Upon
information and belief, the Board did not have any meetings as required in the By-
Laws.
2010
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IRS, interest on these unpaid taxes totaled at least $23.77.
$0.00 remained unpaid on these 2010 penalties and interest.
107. On January 19, 2010, the IRS filed a tax lien against YC in the
Brunswick County Clerk of Superior Court for unpaid third quarter 2009 withholding
108. On January 25, 2010, the IRS filed a tax lien against YC in the New
Hanover County Clerk of Superior Court for unpaid third quarter 2009 withholding
109. On May 10, 2010, the IRS filed a tax lien against YC in the Brunswick
County Clerk of Superior Court for unpaid fourth quarter 2009 withholding taxes in
the amount of $6,313.69.
110. On May 11, 2010, the IRS filed a tax lien against YC in the New Hanover
County Clerk of Superior Court for unpaid fourth quarter 2009 withholding taxes in
the amount of $6,313.69.
This failure to honor its checks to its employees garnered media coverage from the
local TV stations and newspaper.
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112. On June 10, 2010, the Wilmington Star News published an article about
how the company’s failure to pay its employees on-time led to an investigation of the
finances of YC by the North Carolina Department of Health and Human Services. A
copy of this article has been attached hereto as Exhibit I.
113. Additionally, WECT, a local TV station in Wilmington, wrote two
articles on their website in 2010 outlining the failure of YC to timely pay its
employees. These articles have been attached hereto as Exhibit J. One of those
articles quoted the North Carolina Department of Health and Human Services Office
of Public Affairs as stating YC “has a history of submitting erroneous claims that
were returned without payment for correction.”
$110,433.00; and net assets of $162,765.00. As an officer of YC, Carla Roberts attested
to the accuracy of this Form 990 under penalty of perjury and signed the tax return
of YC.
116. YC reported positive net income from tax year 2010 as former director
and treasurer Heather Mueller, and her husband William, on December 7, 2010
donated 1.88 acres of “Open Space” undeveloped real estate in Pender County, NC
(more particularly described at Book 3859, Page 295, and Map Book 13, Page 12 of
the Pender County Registry. A copy of the deed transferring the property is attached
hereto as Exhibit K, hereinafter the “Pender Property”) to YC for a $125,000.00
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charitable deduction from YC. This $125,000.00 was included by YC as income for
2010, and YC also counted the Pender Property towards its net assets.
117. However, the Pender Property was advertised for sale by the auctioneer
for the Debtor and produced a high bid of $1,000.00 on August 1, 2017 [Bankr. D.E.
337]. The Pender Property was acquired by the Mueller’s on August 5, 2009, along
with two other tracts, for a total purchase price of $5,000.00. The restrictive
covenants of the Pender Property (recorded at Book 3723, Page 275 of the Pender
County Registry on December 30, 2009—amending the covenants and restrictions
that were effective in 1975; these restrictive covenants are attached hereto as
Exhibit L) require that as “open space,” every lot owner in the property owner’s
association is granted an easement to pass over, use and enjoy the Pender Property.
Additionally, according to the restrictive covenants, only the developer has the ability
to construct property on the Pender Property. Because it is “open space,” the Pender
Property has a nominal fair market value.
118. Prior to the Mueller’s conveying the Pender Property to YC, the Pender
County tax office valued the Pender Property at $38,935.00. The Pender County Code
of Ordinances specifies that “open space” shall be designated by the Subdivider in the
master plan; this designation was made in the filed plat map referenced above. The
2010 Form 990 did not check the box indicating that YC received a conservation
easement to preserve open space.
119. Additionally, the YCCV was appraised in November 2010 with a value
of $1,120,000.00; not the $2,187,755 listed on the Form 990.
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123. At the end of 2010, the records of YC reflected an outstanding loan to
Carla Roberts in the amount of $10,200.00. However, this year-end, outstanding loan
was not disclosed as required on the 2010 Form 990. Upon information and belief,
Mrs. Roberts’ borrowings from YC were not authorized by the Board as required by
N.C. Gen. Stat. § 55A-8-32.
124. In mid-2010, Wilmington tax attorney Rick Graves offered his services,
pro bono, to YC in order to help the company get a handle on its tax and mortgage
issues. One of the conditions of his volunteer employment was that YC remained
current on its future withholding tax obligations. He emphasized to YC and the Board
that payroll cannot be paid by YC unless the corresponding withholding taxes are
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also paid at the same time as the payroll. He also advised that YC hire a payroll
service.
125. In 2011, Mr. Graves was able to negotiate a repayment plan with the
IRS and also restructure the $1,400,000 mortgage against the Yahweh Center
Children’s Village.
$678,631.
Laws.
2011
IRS, interest on these unpaid taxes totaled at least $26.47. Also, YC paid thousands
of dollars in NSF, overdraft, and late fees in 2011 as a direct result of issuing payroll
checks for which funds were not available.
$102,061; and net assets of $264,826. YC reflected a positive net asset balance as the
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value of the real property listed in the Form 990 was valued at $2,099,206.00.
However, the 2010 appraisal obtained by YC revealed a fair market value of
$1,120,000.00 for the Yahweh Center Children’s Village. That and the Pender County
property—whose value is inconsequential—make the book value of YC negative
nearly $750,000.00 in 2011.
132. As an officer of YC, Carla Roberts attested to the accuracy of this Form
990 under penalty of perjury and signed the tax return of YC.
136. In October 2011, Rick Graves was able to negotiate the purchase of the
note of First Citizens Bank by Southeastern Consolidated Holding, LLC. This
purchase allowed YC to no longer be in default on its mortgage against the YCCV,
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and also reduced the monthly mortgage payments of YC. Mr. Graves was also in the
process of negotiating an offer-in-compromise with the IRS regarding the several
hundred thousand dollars in back taxes YC owed the IRS at the end of 2011.
137. The October 2011 records of YC reflect that $199,448.00 was owed to the
NC DOR in past due tax payments, and approximately $315,000.00 was owed to the
IRS.
N.C. Gen. Stat. § 55A-8-32. Additionally, Mrs. Roberts and her husband, Tony,
received a charitable deduction of $5,784.00 from YC for “Person” contributions to YC
in 2011.
$684,228.00.
Laws.
2012
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IRS, interest on these unpaid taxes totaled at least $67.89. Also, YC paid thousands
of dollars in NSF, overdraft, and late fees in 2012 as a direct result of issuing payroll
checks for which funds were not available.
$693,112.00; and net assets of $680,268.00. YC reflected a positive net income as
Southeastern Consolidated Holdings forgave $676,139.62 of its mortgage balance as
a charitable contribution to YC.
145. YC reflected a positive net asset balance as the value of the real property
listed in the Form 990 was valued at $2,019,927.00. However, the 2010 appraisal
obtained by YC revealed a fair market value of $1,120,000.00 for the Yahweh Center
Children’s Village. That and the Pender County property—whose value is
inconsequential—make the book value of YC negative nearly $300,000.00 in 2012.
147. Mrs. Roberts, Edward Elmore, Joseph Michael Hutson, and Glenn Fox
were listed as members of the governing body of YC on the 2012 Form 990. Messrs.
Elmore, Hutson, and Fox were listed as independent members of the Board.
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150. In early 2012, Rick Graves’ negotiations with the IRS regarding an offer-
in-compromise broke down as YC was unable to remain current with its new and
ongoing obligations to the IRS. Mr. Graves believed that the offer-in-compromise of
$500 per month for 48 months in order to satisfy $300,000.00+ in taxes to the IRS
was going to be successful. Such an offer, as all offers with the IRS and NC DOR, was
dependent upon YC remaining current with its new withholding tax liabilities. Mrs.
Roberts continued to fail to timely file, deposit, and pay the trust fund taxes of YC,
and as a result, the OIC was immediately rejected by the IRS.
151. Mr. Graves’ representation of YC terminated in February 2012. During
his tenure helping YC, Mr. Graves implored Mrs. Roberts and the YC Board to employ
a payroll service. Mr. Graves outlined how these failures of YC to timely file, pay, and
deposit its withholding taxes could be immediately fixed by a payroll service. The YC
Board and Mrs. Roberts never heeded this advice of their attorney and never hired a
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payroll service, and continued to incur and pay tens of thousands of dollars in interest
and penalties to the IRS and NC DOR.
152. At the time of Mr. Graves’ firing, board member Glenn Fox
acknowledged that the Board of YC “needs to take an active role in the issue of payroll
taxes.”
153. In June 2012, Mrs. Roberts negotiated a payment plan of $3,000.00 per
month to the IRS for the outstanding balances owed; this payment plan was
conditioned on YC remaining current with the filing, paying, and depositing of future
withholding taxes.
N.C. Gen. Stat. § 55A-8-32.
$815,104.00.
Laws.
2013
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at least $55,053.97 remained unpaid on these 2013 penalties and interest.
income of $216,636; and net assets of $705,387.
listed in the Form 990 was valued at $1,959,914. However, the 2010 appraisal
obtained by YC revealed a fair market value of $1,120,000 for the Yahweh Center
Children’s Village. That and the Pender County property—whose value is
inconsequential—make the book value of YC negative nearly $300,000 in 2013.
163. Mrs. Roberts, and Glenn Fox were listed as members of the governing
body of YC on the 2013 Form 990. Mr. Fox was listed as the independent member of
the Board. However, internal emails of YC indicate that both Edward Elmore and
Joseph Michael Hutson were members of the Board in 2013.
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166. On December 31, 2013, internal records of YC reflect that $204,134 was
owed to the IRS in past due taxes, and $194,559 was owed to the NC DOR.
N.C. Gen. Stat. § 55A-8-32. The internal records of YC also reflect that this loan was
satisfied on December 31, 2013. However, upon information and belief, no payment
was made by Mrs. Roberts on December 31, 2013 to YC for her outstanding loans.
Rather, the accounting entry to zero out this loan was done with the intent of
concealing Mrs. Roberts’ unauthorized borrowings from YC.
168. Additionally, Mrs. Roberts and her husband, Tony, received a charitable
deduction of $5,025 from YC for “Person” contributions to YC in 2013. Mrs. Roberts’
father, Carl Johanningsmeier received a charitable deduction of $25,500 from YC for
“Person” contributions to YC in 2013.
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$661,848.
Laws.
2014
income of $305,715.00; and net assets of $399,685.00.
Children’s Village; this same property sold in February 2017 in this bankruptcy case
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for $1,100,000. That and the Pender County property—whose value is
177. Mrs. Roberts, and Glenn Fox were listed as members of the governing
body of YC on the 2014 Form 990. Mr. Fox was listed as the independent member of
the Board. However, internal emails, and correspondence with employed
professionals of YC indicate that both Edward Elmore and Joseph Michael Hutson
were members of the Board in 2014.
180. On August 31, 2014, internal records of YC reflect that $357,393.00 was
owed to the IRS in past due taxes, and $171,789.00 was owed to the NC DOR.
181. In the summer of 2014, due to its inability to meet its obligations, YC
reached out to other charities in the hope that they would be willing to acquire YC.
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However, once the other charities saw the books of YC and how insolvent it was, they
backed away from the negotiations and did not make an offer to acquire YC.
182. At the end of 2014, the records of YC reflected an outstanding loan from
Carla Roberts in the amount of $10,005.00. However, the 2014 Form 990 states that
$18,000.00 was owed to Mrs. Roberts at the end of 2014. Additionally, when factoring
in the already outstanding loan Mrs. Roberts owed to YC of $80,601.88 at the end of
2013, YC did not actually owe any money to Mrs. Roberts. Upon information and
belief, Mrs. Roberts’ borrowings from YC, and the supposed borrowings by YC from
Mrs. Roberts were not authorized by the Board as required by N.C. Gen. Stat. § 55A-
8-32.
183. In July 2014, YC retained the services of attorney Brian Morrison with
Smith Moore Leatherwood in Wilmington in order to help negotiate and get a better
handle on its tax liabilities owed to the NC DOR. YC sought the services of Mr.
Morrison as the NC DOR had just levied nearly $15,000.00 from the bank accounts
of YC for failing to pay its past due taxes, attached hereto as Exhibit M is
correspondence from Mr. Morrison related to YC’s tax issues. Messrs. Fox, Hutson,
and Elmore, along with Mrs. Roberts met with Mr. Morrison regarding a settlement
of its outstanding tax obligations. These same parties approved all actions of Mr.
Morrison, including the compromise reached with the NC DOR.
184. YC was able to reach an agreement with the NC DOR; however, this
agreement required YC to remain current on its future withholding taxes owed to the
NC DOR.
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185. Upon information and belief, Mr. Morrison advised the Board to retain
proper accounting professionals in order to timely file, pay, and deposit its
withholding taxes, or in the absence of that, YC should close its doors, stop operations,
and sell its assets in order to satisfy outstanding claims. The Board and Mrs. Roberts
did not follow any of this advice.
186. In September 2014, YC began employing the services of Wolf Hunter
Security (“Wolf Hunter”). Wolf Hunter is a sole proprietorship of Mrs. Roberts’ son,
Reed Roberts. Under the terms of the employment agreement with Wolf Hunter, YC
agreed to pay the company $15/hour for 30 hours each week for security services.
Starting in October 2014, Wolf Hunter began receiving payment for 40 hours worked
each week. The Chapter 11 schedules reflect that $59,065.00 was paid to Wolf Hunter
in the 12 months prior to the Petition Date. Upon information and belief, this conflict
of interest transaction was not presented to the Board as required by N.C. Gen. Stat.
§ 55A-8-31.
187. The mortgage against YCCV matured and became fully due and payable
on October 14, 2014. This mortgage was not repaid until the sale consummated by
this Court in February 2017.
$966,352.00.
Laws.
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2015
taxes to the IRS and NC DOR. Penalties totaling at least $61,506.36 (figures for the
4th quarter of 2015 have yet to be made available by the IRS), were assessed by the
193. On October 26, 2015, the IRS filed a tax lien against YC in the
Brunswick County Clerk of Superior Court for unpaid second quarter 2013, fourth
quarter 2013, and all four quarters of 2014, withholding taxes in the total amount of
$607,979.37.
194. On October 27, 2015, the IRS filed a tax lien against YC with the North
Carolina Secretary of State’s office for unpaid second quarter 2015, fourth quarter
2013, and all four quarters of 2014 in the total amount of $607,979.37.
195. On November 19, 2015, the IRS filed a tax lien against YC in the
Brunswick County Clerk of Superior Court for unpaid second quarter 2015
withholding taxes in the amount of $70,305.64.
196. On November 23, 2015, the IRS filed a tax lien against YC with the
North Carolina Secretary of State’s office for unpaid second quarter 2015 withholding
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income of $257,843; and net assets of $141,841.
Children’s Village; this same property sold in February 2017 in this bankruptcy case
for $1,100,000. That and the Pender County property—whose value is
201. Mrs. Roberts, Glenn Fox, Horace Hawes, and Mike Roncone were listed
as members of the governing body of YC on the 2015 Form 990. Messrs. Fox, Hawes,
and Roncone were listed as the independent members of the Board. However, internal
emails of YC indicate that both Horace Hawes and Mike Roncone did not join the
Board until April 2016. Upon information and belief, Mr. Fox left the Board in 2015
leaving no members of the Board. Mr. Fox left the Board as Mrs. Roberts refused to
follow his advice to close YC, to stop incurring more taxes and debts that it could not
repay, and to sell YC’s assets in order to repay its mounting debts.
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204. At the end of 2015, the records of YC reflected outstanding loans from
Carla Roberts of less than $25,000. However, the 2015 Form 990 states that $39,283
was owed to Mrs. Roberts at the end of 2015. Additionally, when factoring in the
already outstanding loan Mrs. Roberts owed to YC of $80,601.88 at the end of 2013,
YC did not actually owe any money to Mrs. Roberts. Upon information and belief,
Mrs. Roberts’ borrowings from YC, and the supposed borrowings by YC from Mrs.
Roberts were not authorized by the Board as required by N.C. Gen. Stat. § 55A-8-32.
$1,198,272.
Laws.
2016
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taxes to the IRS and NC DOR. The outstanding balances owed to the IRS for 2016
941 withholding taxes totaled $202,811.49 on the Petition Date. Upon information
and belief, penalties totaling approximately $50,000 (figures for 2016 have yet to be
made available by the IRS, the $50,000 figure is based upon similar penalties for
previous quarters), were assessed by the IRS.
209. On the Petition Date, approximately $50,000 remained unpaid on these
2016 penalties and interest.
210. On March 18, 2016, the IRS filed a tax lien against YC in the Brunswick
County Clerk of Superior Court for unpaid fourth quarter 2014, first quarter 2015,
and third quarter 2015, withholding taxes in the total amount of $285,926.62.
211. On March 18, 2016, the IRS filed a tax lien against YC with the North
Carolina Secretary of State’s office for unpaid fourth quarter 2014, first quarter 2015,
and third quarter 2015, withholding taxes in the total amount of $285,926.62.
212. On July 27, 2016, the IRS filed a tax lien against YC in the Pender
County Clerk of Superior Court for unpaid withholding taxes between 2006 and 2015
in the total amount of $474,567.75.
214. No 2016 Form 990 of YC has been filed as of the filing of this Complaint.
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215. In the summer of 2016, YC looked into selling the Pender Property;
however, realtors and real estate attorneys advised that the “open space” designation
on the deed and plat map of this property made it unsaleable.
216. On the Petition Date, the Chapter 11 schedules reflected assets of
$1,887,357.39, and liabilities of $2,401,659.83. Of the $1,887,357.39 in assets, YC
provided a value of $1,704,400.00 for its real property. However, the YCCV property
sold in February 2017 in this bankruptcy case for $1,100,000. That and the Pender
County property—whose value is inconsequential—make the fair market value of the
real property of YC $1,101,000.00 on the Petition Date. The Chapter 11 Schedules
also reflect non-mortgage liabilities of $1,416,383.26.
217. As an officer of YC, Carla Roberts attested to the accuracy of the Chapter
11 schedules and statements under penalty of perjury and signed the Chapter 11
scheduled and statements of YC.
218. Mrs. Roberts, Horace Hawes, and Mike Roncone were listed as members
of the governing body of YC on the Statement of Financial Affairs. Messrs. Hawes,
and Roncone were listed as the independent members of the Board.
219. The Chapter 11 Statement of Financial Affairs also reflected
compensation of $55,393.29 for Carla Roberts in the 12 months prior to the Petition
Date. Upon information and belief, the compensation of Mrs. Roberts was not
approved or authorized by the Board of Directors as required in the By-Laws.
220. On the Petition Date, the records of YC reflected an outstanding loan
from Carla Roberts of $23,804.00. Schedule F reflects a loan in the amount of
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$25,304.00. When factoring in the already outstanding loan Mrs. Roberts owed to YC
of $80,601.88 at the end of 2013, YC did not actually owe any money to Mrs. Roberts
on the Petition Date on account of a loan. Notwithstanding the fact that Mrs. Roberts
actually owed money to YC from her borrowings; YC paid Mrs. Roberts $54,601.79 in
the one-year immediately preceding the Petition Date on account of money she
supposedly lent to YC.
221. Upon information and belief, Mrs. Roberts’ borrowings from YC, and the
supposed borrowings by YC from Mrs. Roberts were not authorized by the Board as
required by N.C. Gen. Stat. § 55A-8-32.
222. Beginning in 2016, YC began repaying loans that were apparently made
by Mrs. Roberts’ son-in-law, Willis J. Adair. An amendment to the Debtor’s statement
of financial affairs, filed on October 17, 2016 [D.E. 68], reflects payments of $9,244.65
towards these loans and the delayed reimbursement of expenses within the one-year
prior to the Petition Date. The initial statement of financial affairs also reflects that
the Debtor transferred a 1999 Honda CRV to Mr. Adair in exchange for forgiveness
of debts owed by YC to Mr. Adair. The fair market value of the vehicle was $2,053.49
as reflected in the statement of financial affairs. As an insider of YC, these conflict of
interest transactions were not presented to the Board as required under N.C. Gen.
Stat. § 55A-8-31. Moreover, these loans of Mr. Adair were never approved by the
Board as required by N.C. Gen. Stat. § 55A-8-32.
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223. Minutes and records of actions taken by the Board only exist from April
2016 through the Petition Date. None of these minutes or records discuss or approve
of any compensation or borrowings to or from Mrs. Roberts.
FIRST CLAIM FOR RELIEF

(Breach of Fiduciary Duty—N.C. Gen. Stat. § 55A-8-30)
(All Directors)
225. As Directors of YC, Mrs. Roberts, and Mrs. Mueller, and Messrs. Barton,
Fox, Roncone, Hawes, Hutson, and Elmore each owed fiduciary obligations to YC
pursuant to N.C. Gen. Stat. § 55A-8-30. Each of the Directors breached their fiduciary
obligations to YC by wrongly continuing to fail to:
(a) timely file, deposit, and pay withholding taxes owed to the
IRS and NC DOR;
(b) employ a payroll service to ensure the timely filing,
depositing, and payment of withholding taxes owed to the IRS and NC
DOR, as recommended by several employed professionals;
(c) ensure sufficient funds existed in the bank accounts of YC
prior to the issuance of checks from those accounts;
(d) close YC when it became insolvent and unable to pays its
obligations as they came due;
(e) terminate the employment of the Executive Director, Carla
J. Roberts;
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(f) hold meetings as required in the By-Laws;
(g) maintain and preserve permanent records of the actions
and meetings of the Board as required by N.C. Gen. Stat. § 55A-16-01(a)
and the By-Laws;
(h) provide budgeting guidance and approve an annual budget
as required in the By-Laws;
(i) supervise, evaluate, and set the salary of Carla J. Roberts
(j) evaluate the program and policies of the YC at least
annually for effectiveness and needed change;
(k) stop Carla J. Roberts from borrowing in excess of $600,000
from YC;
(l) heed the advice of YC’s attorneys; and,
(m) timely pay employees for their earned weekly wages the
immediately following pay period.
226. In failing to take these above actions, the Directors did not act in good
faith, or in the best interests of YC. An ordinary person on the Board in these
circumstances would have followed the By-Laws and would have followed the advice
of YC’s attorneys. An ordinary person would have timely paid the debts of YC when
they came due, or otherwise stopped the operations of YC and sold the assets of YC,
prior to becoming insolvent, in order to pay the claims of its creditors. An ordinary
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person would have terminated the employment of Mrs. Roberts, and would have not
allowed her unreasonable compensation, nor her borrowings from YC.
227. The above mistakes and breaches of fiduciary duties by the Directors
proximately caused the following actual damages to be sustained by YC from 2006
through the Petition Date:
(1) Over $550,000 in penalties assessed by the IRS and NC
DOR;
(2) Over $150,000 in interest assessed on unpaid taxes to the
IRS and NC DOR;
(3) Nearly $350,000 in NSF, overdraft, and late fees paid to
banks and other creditors as a result of issuing checks with non-
sufficient funds, or not timely paying creditors;
(4) Nearly $200,000 in additional back wages owed to former
employees under the North Carolina Wage and Hour Act;
(5) Carla J. Roberts borrowing over $600,000 from YC without
authorization;
(6) Carla J. Roberts receiving unreasonable compensation of
nearly $800,000 that was not authorized as required by the By-Laws;
and,
(7) Unpaid obligations, the remaining unpaid claims in this
Bankruptcy Case, of more than $1,000,000 after the liquidation of all of
the assets of YC, and not already listed in numbers (1) through (6) above.
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228. Each Director is jointly and severally liable to the Plan Trustee for their
breaches of fiduciary duties owed to YC in the amount of the damages outlined in
numbers (1) through (7) above incurred by YC from the time they started as a director
until the Petition Date, plus pre-judgment interest at the legal rate until judgment is
entered.
SECOND CLAIM FOR RELIEF

(Common Law Negligence)
(All Directors)
230. The Directors were negligent in failing to fulfill their duties owed to YC.
As Directors of YC, Mrs. Roberts, and Mrs. Mueller, and Messrs. Barton, Fox,
Roncone, Hawes, Hutson, and Elmore each owed fiduciary obligations and duties to
YC pursuant to N.C. Gen. Stat. § 55A-8-30.
231. Each of the Directors breached their duties to YC by wrongly continuing
to fail to:
IRS and NC DOR;
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J. Roberts;
and the By-Laws;
from YC;
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233. The above mistakes and breaches of duties by the Directors proximately
caused the following actual damages to be sustained by YC from 2006 through the
Petition Date:
DOR;
IRS and NC DOR;
authorization;
and,
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234. Each Director is jointly and severally liable to the Plan Trustee for their
negligence in the amount of the damages outlined in numbers (1) through (7) above
incurred by YC from the time they started as a director until the Petition Date, plus
pre-judgment interest at the legal rate until judgment is entered.
THIRD CLAIM FOR RELIEF

(Recovery of Unlawful Distributions—N.C. Gen. Stat. § 55A-8-33)
(All Directors)
236. Pursuant to N.C. Gen. Stat. § 55A-13-01, a nonprofit corporation cannot
make a “distribution,” except as authorized G.S. § 55A-13-02 or Article 14
(“Dissolution”) of the N.C. Nonprofit Corporation Act.
237. N.C. Gen. Stat. § 55A-1-40(8) defines a “distribution” as: a direct or
indirect transfer of money or other property or incurrence of indebtedness by a
corporation to or for the benefit of its members, directors, or officers.
238. Pursuant to N.C. Gen. Stat. § 55A-13-02(a), “A corporation may pay
reasonable amounts to its members, directors, or officers for services rendered or
other value received.”
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239. The amounts paid to Mrs. Roberts, on account of her purported wages,
and all loan amounts to her, constitute “distributions” under the N.C. Nonprofit
Corporation Act.
240. According to the accounting records of YC, $791,767.34 was paid to Mrs.
Roberts between August 16, 2006 and the Petition Date. Attached hereto as Exhibit
N is the listing of the payments constituting the aforementioned “compensation” to
Mrs. Roberts.
241. However, of this amount, none of it was approved by the Board as
required in the By-Laws. Notwithstanding this lack of approval, the other Directors
were aware of the unlawful distributions Mrs. Roberts made to herself and did
nothing to stop them. Through their awareness and inaction, the Directors assented
to the distributions to Mrs. Roberts.
242. Mrs. Roberts assented to these monies being paid to her; she wrote the
checks from YC to herself. As the Board did not approve this compensation, it is not
reasonable under Section 55A-13-02(a). Additionally, because of the mistakes
outlined by Mrs. Roberts above, any compensation paid to her was also not
reasonable. Mrs. Roberts provided no value to YC from 2006 through the Petition
Date as she continued to dig YC deeper in debt. Debt that was incurred and not paid
to outside creditors so that Mrs. Roberts could continue to extract money from the
Debtor.
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243. The $791,767.34 paid to Mrs. Roberts for her services is in violation of
N.C. Gen. Stat. § 55A-8-33(c), and the Directors are liable to the Plan Trustee in this
amount.
244. In addition to unreasonable compensation paid to Mrs. Roberts, she,
again without authorization of the Board, borrowed $613,728.67 from YC between
August 16, 2006 through the Petition Date. These borrowings are listed on Exhibit
O attached hereto. These borrowings constitute “distributions” under the N.C.
Nonprofit Corporation Act. Pursuant to N.C. Gen. Stat. § 55A-8-32, any loans to
directors must be approved by the Board of Directors. Without approval by the Board,
no loans existed as being owed by YC to Mrs. Roberts. Any money paid to Mrs. Roberts
on account of so-called loans was a fiction as YC never owed Mrs. Roberts any money
for a loan.
245. Under N.C. Gen. Stat. §§ 55A-8-33(b) & 55A-8-33(c), the Directors are
additionally liable to the Plan Trustee in the amount of $613,728.67 for unlawful
loans and distributions paid to Mrs. Roberts.
246. For their aggregate violations of N.C. Gen. Stat. § 55A-8-33, the
Directors are liable to the Plan Trustee in the amount of $1,405,496.01, or the amount
of the distributions shown above incurred by YC from the time they started as a
director until the Petition Date, plus pre-judgment interest at the legal rate until
judgment is entered.
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FOURTH CLAIM FOR RELIEF

(Common Law Conversion)
(Carla J. Roberts)
248. The elements of conversion in North Carolina are: (1) the unauthorized
assumption and exercise of the right of ownership; (2) over goods or personal chattels
belonging to another; and (3) to the exclusion of the owner’s rights. Lake Mary Ltd.
Part. v. Johnston, 145 N.C. App. 525, 531, 551 S.E.2d 546, 552, disc. review denied,
354 N.C. 363, 557 S.E.2d 539 (2001).
249. Mrs. Roberts, without approval of the Board as required in the By-Laws,
took $1,405,496.01 owned by YC from the bank accounts of YC by issuing checks
made payable to herself, and signed by herself, and deposited this money into her
personal bank account jointly owned with her spouse, Tony P. Roberts. Upon deposit
into her bank account with Mr. Roberts, YC no longer held any ownership interest in
the unauthorized funds.
250. Mrs. Roberts is liable to the Plan Trustee in the amount of the funds she
converted from YC of $1,405,496.01, plus pre-judgment interest at the legal rate until
FIFTH CLAIM FOR RELIEF

(Aiding & Abetting Common Law Conversion)
(All Directors, except Mrs. Roberts)
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252. The other Directors were aware of the unlawful distributions, and
unauthorized loans paid to Mrs. Roberts. Their actions allowed Mrs. Roberts to
unlawfully convert $1,405,496.01 in funds from YC accounts. The Directors assisted
Mrs. Roberts in her conversion of YC funds. If the Directors had properly exercised
their fiduciary obligations to YC, they would have stopped the unlawful taking of
money by Mrs. Roberts. The remaining Directors are jointly and severally liable to
the Plan Trustee in the amount of $1,405,496.01, or the amount of the damages above
incurred by YC from the time they started as a director until the Petition Date, plus
pre-judgment interest at the legal rate until judgment is entered, for aiding and
abetting the conversion of YC funds by Mrs. Roberts.
SIXTH CLAIM FOR RELIEF

(Common Law Constructive Fraud)
(Carl J. Roberts)
254. Mrs. Roberts owed fiduciary obligations to YC pursuant to N.C. Gen.
Stat. § 55A-8-30. She breached her fiduciary obligations to YC by wrongly continuing
to fail to:
IRS and NC DOR;
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J. Roberts;
and the By-Laws;
from YC;
(l) heed the advice of YC’s attorneys;
immediately following pay period; and,
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(n) present to the Board the conflict of interest transactions
with Wolf Hunter Security and Willis J. Adair.
255. In failing to take these above actions, Mrs. Roberts did not act in good
256. The above mistakes and breaches of fiduciary duties by Mrs. Roberts
were the direct result of her exploiting YC for personal gain. Mrs. Roberts took
advantage of her position with YC in order to pay herself $1,405,496.01 instead of
paying the creditors of YC. Mrs. Roberts’ self-dealing led to the following actual
damages to be sustained by YC from 2006 through the Petition Date:
DOR;
IRS and NC DOR;
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authorization;
and,
257. Mrs. Roberts is liable to the Plan Trustee for the damages caused by her
constructively fraudulent actions in the amount of the damages outlined in numbers
(1) through (7) above, plus pre-judgment interest at the legal rate until judgment is
entered.
SEVENTH CLAIM FOR RELIEF

(Common Law Indemnification)
(All Directors)
259. The negligence and breach of fiduciary duties of the Directors led to YC
being held liable for the following amounts:
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(1) $1,428,713.03 owed to the IRS on the Petition Date
(Attached hereto as Exhibit P is the proof of claim filed by the IRS);
and,
(2) $399,731.42 owed to the former employees on the Petition
Date (Attached hereto as Exhibit Q is the proof of claim filed by the
former employees).
260. YC owed a duty to the IRS to withhold the taxes of its employees from
the respective employee’s paycheck. YC negligently failed to perform this duty and as
a result the IRS held YC liable for the amount shown in (1) above.
261. YC also owed a duty to its employees to timely pay them each pay period
under the N.C. Wage and Hour Act. YC negligently failed to perform this duty and as
a result the former employees held YC liable for the amount shown in (2) above.
262. Since the confirmation of YC’s plan of reorganization, the IRS has been
paid nearly $150,000, and the employees have been paid $100,000 by the bankruptcy
estate.
263. YC was a passive negligent tortfeasor with regards to its obligations to
the IRS and the former employees. The Directors were the active tortfeasors whose
negligence and breach of fiduciary duties caused the injuries of the IRS and former
employees.
264. Under 26 U.S.C. § 6672, the Directors, as responsible parties, willfully
failed to pay the trust fund taxes owed to the IRS, as they intentionally paid other
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creditors of YC instead of paying its trust fund taxes and are jointly and severally
responsible to the IRS for these unpaid taxes.
265. Under N.C. Gen. Stat. § 95-25.22, the Directors are jointly and severally
liable for these unpaid wages and liquidated damages owed to the former employees,
as they are an “employer” pursuant to N.C. Gen. Stat. § 95-25.2(5).
266. The Directors are jointly and severally liable to the Plan Trustee and
must indemnify the Plan Trustee in the amount of the current amounts owed to the
IRS and the former employees, plus all payments that have been made by the
bankruptcy estate to the IRS and the former employees since the Petition Date, plus
pre-judgment interest at the legal rate until judgment is entered.
EIGHTH CLAIM FOR RELIEF

(Common Law Unjust Enrichment)
(Carla J. Roberts)
268. YC provided $1,405,496.01 to Mrs. Roberts and in return Mrs. Roberts
caused YC to incur millions of dollars in debt over the past ten (10) years. YC did not
receive anything in consideration for what it paid to Mrs. Roberts. The money YC
paid to Mrs. Roberts was not a gift and Mrs. Roberts accepted the money YC paid to
her and promptly deposited it into her joint bank account with Tony P. Roberts.
269. Mrs. Roberts is liable to the Plan Trustee in the amount she unjustly
enriched herself from YC, $1,405,496.01, plus pre-judgment interest at the legal rate
until judgment is entered.
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NINTH CLAIM FOR RELIEF

(Common Law Piercing the Corporate Veil)
(Carla J. Roberts)
271. Mrs. Roberts used YC as a mere instrumentality to extract
$1,405,496.01 from YC over the past ten (10) years. She had complete control over
the finances of YC. She was the only party with signatory authority over the checking
account of YC. YC had no existence separate and apart from Mrs. Roberts. Mrs.
Roberts dictated the actions of the Board of Directors for her own benefit. She used
her control over YC to breach her fiduciary obligations to YC, as set forth above. YC
was insufficiently capitalized at all times Mrs. Roberts was in control of YC’s finances
over the past decade. Under Mrs. Roberts rule, YC did not follow its By-Laws, and
did not observe any corporate formalities, including failing to keep permanent records
of the Board as required by N.C. Gen. Stat. § 55A-16-01(a).
272. As a result of Mrs. Roberts’ actions, on the Petition Date, YC was liable
for in excess of $2,500,000.00 in debt. The corporate veil of YC should be disregarded
and Mrs. Roberts should be held liable for the debts of YC.
273. Mrs. Roberts is liable to the Plan Trustee in the amount of the remaining
unpaid obligations of YC, plus pre-judgment interest at the legal rate until judgment
is entered.
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TENTH CLAIM FOR RELIEF

(Violations of the Unfair and Deceptive Practice Act—N.C. Gen. Stat. § 75-1.1)
(Carla J. Roberts)
275. Mrs. Roberts owed fiduciary obligations to YC pursuant to N.C. Gen.
Stat. § 55A-8-30. All of her actions as an officer and director of YC were in or effecting
commerce. She breached her fiduciary obligations to YC, and committed unfair and
deceptive acts against YC by wrongly continuing to fail to:
IRS and NC DOR;
J. Roberts;
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and the By-Laws;
from YC;
(l) heed the advice of YC’s attorneys;
immediately following pay period; and,
(n) present to the Board the conflict of interest transactions
with Wolf Hunter Security and Willis J. Adair.
276. In failing to take these above actions, the Mrs. Roberts did not act in
good faith, or in the best interests of YC. An ordinary person on the Board in these
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277. The above mistakes and breaches of fiduciary duties by Mrs. Roberts
were the direct result of her exploiting YC for personal gain. Mrs. Roberts willfully
took advantage of her position with YC in order to pay herself $1,405,496.01 instead
of paying the creditors of YC. Mrs. Roberts’ self-dealing led to the following actual
damages to be sustained by YC from 2006 through the Petition Date:
DOR;
IRS and NC DOR;
authorization;
and,
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278. Mrs. Roberts is liable to the Plan Trustee for the damages caused by her
unfair and deceptive actions in treble the amount of the damages outlined in numbers
(1) through (7) above, plus pre-judgment interest at the legal rate until judgment is
entered, plus the attorney’s fees of the Plan Trustee under N.C. Gen. Stat. § 75-
16.1(1).
ELEVENTH CLAIM FOR RELIEF

(Recovery of Ultra Vires Transfers—N.C. Gen. Stat. § 55A-3-04(b)(2))
(All Directors)
280. Pursuant to N.C. Gen. Stat. § 55A-13-01, a nonprofit corporation cannot
make a “distribution,” except as authorized G.S. 55A-13-02 or Article 14
(“Dissolution”) of the N.C. Nonprofit Corporation Act.
281. N.C. Gen. Stat. § 55A-1-40(8) defines a “distribution” as: a direct or
indirect transfer of money or other property or incurrence of indebtedness by a
corporation to or for the benefit of its members, directors, or officers.
282. Pursuant to N.C. Gen. Stat. § 55A-13-02(a), “A corporation may pay
reasonable amounts to its members, directors, or officers for services rendered or
other value received.”
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283. The amounts paid to Mrs. Roberts, on account of her so-called wages,
and all loan amounts to her, constitute “distributions” under the N.C. Nonprofit
Corporation Act.
284. According to the accounting records of YC, $791,767.34 was paid to Mrs.
Roberts between August 16, 2006 and the Petition Date.
285. However, of this amount, none of it was approved by the Board as
required in the By-Laws.
286. As the Board did not approve this compensation, it is not reasonable
under Section 55A-13-02(a). Additionally, because of the mistakes outlined by Mrs.
Roberts above, any compensation paid to her was also not reasonable. Mrs. Roberts
provided no value to YC from 2006 through the Petition Date as she continued to dig
YC deeper in debt. Debt that was incurred and not paid to outside creditors so that
Mrs. Roberts could continue to extract money from the Debtor.
287. The $791,767.34 paid to Mrs. Roberts as compensation for her services
was an ultra vires transfer in violation of the By-Laws and N.C. Gen. Stat. § 55A-3-
04(b)(2), and the Directors are liable to the Plan Trustee in this amount.
288. Additionally, the employment of Wolf Hunter Security, a sole
proprietorship of her son, was a conflict of interest transaction that in order to be
valid, required the presentation and approval by the Board under N.C. Gen. Stat. §
55A-8-31. The payments to Wolf Hunter of $59,161 were without authorization of the
Board and the Directors are liable to the Plan Trustee in this amount.
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289. In addition to unreasonable compensation paid to Mrs. Roberts, she,
again without authorization of the Board, borrowed $613,728.67 from YC between
August 16, 2006 through the Petition Date. These borrowings constitute
“distributions” under the N.C. Nonprofit Corporation Act.
290. Additionally, the loans made by her son-in-law, and the subsequent
repayments thereof by YC, are conflict of interest transactions that in order to be
valid, required the presentation and approval by the Board under N.C. Gen. Stat. §
55A-8-31.
291. Pursuant to N.C. Gen. Stat. § 55A-8-32, any loans to directors must be
approved by the Board of Directors. Without approval by the Board, no loans existed
as being owed by YC to Mrs. Roberts, or her son-in-law Willis J. Adair. Any money
paid to Mrs. Roberts and Mr. Adair on account of so-called loans was a fiction as YC
never owed either party any money for a loan.
292. Under N.C. Gen. Stat. § 55A-3-04(b)(2), the Directors are additionally
liable to the Plan Trustee in the amount of $613,728.67 for the ultra vires loans and
distributions paid to Mrs. Roberts, and an additional $11,298.14 paid to Mr. Adair.
293. For the aggregate ultra vires transfers to Mrs. Roberts, the Directors are
liable to the Plan Trustee in the amount of $1,475,955.15, or the amount of the
distributions shown above incurred by YC from the time they started as a director
until the Petition Date, plus pre-judgment interest at the legal rate until judgment is
entered.
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TWELFTH CLAIM FOR RELIEF

(Avoidance of Preferential Transfers—11 U.S.C. § 547(b)—non-insiders)
(First Insurance Funding, Burt & Associates)
295. YC made the following payments on the following dates to First
Insurance Funding from its SunTrust checking account: $7,610.84 on May 17, 2016,
$7,599.16 on June 10, 2016, $8,012.84 on July 10, 2016.
296. YC made the following payments on the following dates to Burt &
Associates—acting as collection agent for Consilium Staffing, from its SunTrust
checking account: $2,505.99 on May 20, 2016, $2,505.99 on May 27, 2016, $4,658.99
on June 6, 2016.
297. All payments shown above shall be hereinafter referred to as the
“Transfers.”
298. Prior to the Transfers, YC was indebted to First Insurance Funding, and
Consilium Staffing.
299. The Transfers were made to the First Insurance Funding, Burt &
Associates.
300. The Transfers were made for the benefit of First Insurance Funding,
and Consilium.
301. The Transfers were for or on account of an antecedent debt owed by YC
to First Insurance Funding (under a Commercial Premium Finance Agreement) and
Consilium (unpaid invoices owed since 2014) before the Transfers were made.
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302. The Transfers were made while YC was insolvent.
303. The Transfers enabled First Insurance Funding, Burt & Associates, and
Consilium to receive more than they otherwise would have received in a hypothetical
Chapter 7 proceeding if the Transfers had not been made, as both parties are general
unsecured creditors and would have received nothing in a Chapter 7 case.
304. The Transfers are avoidable as preferences pursuant to 11 U.S.C. §
547(b).
305. Pursuant to 11 U.S.C. § 547 and 551, the Plaintiff is entitled to avoid
the Transfers and preserve the property transferred for the benefit of the estate.
THIRTEENTH CLAIM FOR RELIEF

(Avoidance of Preferential Transfers—11 U.S.C. § 547(b)—insiders)
(Carla J. Roberts, Willis J. Adair)
307. The Statement of Financial Affairs filed on the Petition Date reflects
payments of $53,101.79 by YC to Carla J. Roberts as repayment of loans made by
Mrs. Roberts to YC in the one year prior to the Petition Date. Attached hereto as
Exhibit R is the listing of loan repayments in the one-year prior to the Petition Date
to Mrs. Roberts.
308. The Amendment to the Statement of Financial Affairs filed on October
17, 2016 reflect payments of $9,244.65 by YC to Willis J. Adair as repayment of loans
made by Mr. Adair to YC in the one year prior to the Petition Date. Attached hereto
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as Exhibit S is the listing of loan repayments in the one-year prior to the Petition
Date to Mr. Adair.
“Transfers.”
310. The Transfers were made to and for the benefit of Mrs. Roberts and Mr.
Adair.
311. Both Mrs. Roberts and Mr. Adair are “insiders” as defined by 11 U.S.C.
§ 101(31)(B).
to Mrs. Roberts and Mr. Adair before the Transfers were made.
314. The Transfers enabled Mrs. Roberts and Mr. Adair to receive more than
they otherwise would have received in a hypothetical Chapter 7 proceeding if the
Transfers had not been made, as both parties are general unsecured creditors and
would have received nothing in a Chapter 7 case.
315. The Transfers are avoidable as preferences pursuant to 11 U.S.C. §
547(b).
316. Pursuant to 11 U.S.C. § 547 and 551, the Plaintiff is entitled to avoid
the Transfers and preserve the property transferred for the benefit of the estate.
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FOURTEENTH CLAIM FOR RELIEF

(Avoidance of Preferential Transfers—28 U.S.C. §§ 3304(a)(2), 3306(a)(1))
(Available to the Plan Trustee under 11 U.S.C. § 544(b)(1))
(Carla J. Roberts, Willis J. Adair)
318. As the IRS is a creditor of YC, pursuant to 11 U.S.C. § 554(b)(1), the
Plan Trustee can avoid transfers to insiders within the two-years prior to the Petition
Date under the Federal Debt Collection Procedures Act—28 U.S.C. § 3301 through
3308 (“FDCPA”).
319. In the two-years prior to the Petition Date, YC paid Mrs. Roberts
$83,771.79 for loans Mrs. Roberts purportedly made to YC as shown on the
aforementioned Exhibits.
320. In the two-years prior to the Petition Date, YC paid Mr. Adair
$14,563.14 for loans Mr. Adair purportedly made to YC as shown on the
aforementioned Amendment to the Statement of Financial Affairs, and on the
attached Exhibit T.
321. All payments shown above shall be herein after referred to as the
“Transfers.”
322. The IRS was owed money prior to, and at the time of the Transfers.
323. Both Mrs. Roberts and Mr. Adair are insiders of YC as defined by 28
U.S.C. § 3301(5)(B).
to Mrs. Roberts and Mr. Adair before the Transfers were made.
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326. Both Mrs. Roberts and Mr. Adair had reasonable cause to believe that
YC was insolvent at the time of the above Transfers.
327. Pursuant to 28 U.S.C. §§ 3304(a)(2), 3306(a)(1), and 11 U.S.C. §
544(b)(1) and 551, the Plaintiff is entitled to avoid the Transfers and preserve the
property transferred for the benefit of the estate.
FIFTEENTH CLAIM FOR RELIEF

(Avoidance of Preferential Transfers— N.C. Gen. Stat. §§ 39-23.5(b), 23.7(a)(1); 26
U.S.C. § 6901(a)(1)(A)(i))
(Carla J. Roberts)
329. As the IRS is a creditor of YC, under the Internal Revenue Code, Title
26 of the United States Code, and pursuant to 11 U.S.C. § 554(b)(1), and N.C. Gen.
Stat. §§ 39-23.5(b), 23.7(a)(1), the Plan Trustee can avoid transfers to insiders within
the ten-years prior to the Petition Date.
330. In the ten-years prior to the Petition Date, YC paid Mrs. Roberts
$613,728.67 for loans Mrs. Roberts purportedly made to YC as shown on the
aforementioned Exhibits.
“Transfers.”
332. The IRS was owed money prior to, and at the time of the Transfers.
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333. Mrs. Roberts is an insider of YC as defined by N.C. Gen. Stat. § 39-
23.1(7)b.
to Mrs. Roberts before the Transfers were made.
336. Mrs. Roberts had reasonable cause to believe that YC was insolvent at
the time of the above Transfers.
337. Pursuant to N.C. Gen. Stat. §§ 39-23.5(b), 23.7(a)(1), and 11 U.S.C. §
544(b)(1) and 551, the Plaintiff is entitled to avoid the Transfers and preserve the
SIXTEENTH CLAIM FOR RELIEF

(Avoidance of Fraudulent Obligations—N.C. Gen. Stat. §§ 39-23.5(a), 23.7(a)(1); 26
U.S.C. § 6901(a)(1)(A)(i))
(SunTrust, Carla J. Roberts, Internal Revenue Service)
Stat. §§ 39-23.5(a), 23.7(a)(1), the Plan Trustee can avoid certain obligations incurred
by YC within the ten-years prior to the Petition Date.
340. As the North Carolina Department of Revenue has an allowed claim in
this case, pursuant to 11 U.S.C. § 554(b)(1), and N.C. Gen. Stat. §§ 39-23.5(a),
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23.7(a)(1), the Plan Trustee can avoid certain obligations incurred by YC within the
four-years prior to the Petition Date.
341. In the ten-years prior to the Petition Date, YC paid Mrs. Roberts for
loans Mrs. Roberts purportedly made to YC, and for wages as shown on the
aforementioned Exhibits. None of these obligations were approved by the Board, and
without approval of the Board, and with Mrs. Robert’s mismanagement of YC, these
obligations did not provide reasonably equivalent value to YC. These obligations were
incurred shortly prior to, or contemporaneously with the payments from YC.
342. In the ten-years prior to the Petition Date, SunTrust charged YC
$315,280.46 for NSF, overdraft, late, and maintenance fees as shown on the attached
Exhibit U. These fees provided no value to YC. These obligations were incurred
shortly prior to, or contemporaneously with the payments from YC.
343. In the four-years prior to the Petition Date, the IRS assessed over
$260,000 in penalties against YC as shown on the attached Exhibit V. These
penalties provided no value to YC and were incurred as shown on the proof of claim
of the IRS.
344. Collectively, these aforementioned obligations to Mrs. Roberts,
SunTrust, and the IRS are referred to in this section as the “Obligations.”
345. The IRS was owed money prior to, and at the time the Obligations were
incurred.
346. The NCDOR was owed money prior to, and at the time the above
obligations to the IRS were incurred.
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347. The Obligations were incurred while YC was insolvent.
348. YC did not receive reasonably equivalent value in exchange for the
Obligations.
349. Pursuant to N.C. Gen. Stat. §§ 39-23.5(a), 23.7(a)(1), and 11 U.S.C. §
544(b)(1), the Plaintiff is entitled to avoid the above obligations to SunTrust, Carla J.
Roberts, and the IRS.
SEVENTEENTH CLAIM FOR RELIEF

(Avoidance of Fraudulent Transfers—N.C. Gen. Stat. §§ 39-23.5(a), 23.7(a)(1); 26
U.S.C. § 6901(a)(1)(A)(i))
(SunTrust, Carla J. Roberts, Internal Revenue Service, William S. Mueller, Heather
C. Mueller)
Stat. §§ 39-23.5(a), 23.7(a)(1), the Plan Trustee can avoid certain transfers of property
by YC within the ten-years prior to the Petition Date.
352. As the North Carolina Department of Revenue has an allowed claim in
this case, pursuant to 11 U.S.C. § 554(b)(1), and N.C. Gen. Stat. §§ 39-23.5(a),
23.7(a)(1), the Plan Trustee can avoid certain transfers or property by YC within the
four-years prior to the Petition Date.
353. With the $315,280.46 in obligations owed to SunTrust being avoidable
as a fraudulent obligation, YC’s payments on these obligations were made without
receiving reasonably equivalent value.
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354. All monies paid to Carla J. Roberts were done so without the approval
of the Board as required by the By-Laws and the North Carolina Nonprofit
Corporation Act—and therefore all payments to Mrs. Roberts were without YC
receiving reasonably equivalent value. Additionally, all loans by Mrs. Roberts to YC
are avoidable as fraudulent obligations, thus making all payments by YC on those
avoided loans avoidable for not receiving reasonably equivalent value.
355. With the penalties assessed by the IRS in the four-years prior to the
Petition being avoidable as fraudulent obligations, all payments by YC on those
avoided obligations are avoidable as YC did not receive reasonably equivalent value.
356. YC was insolvent at the times it made payments on the fraudulent
obligations outlined in the Sixteenth Claim for Relief.
357. Heather Mueller, and her husband William, on December 7, 2010
(more particularly described at Map Book 13, Page 12 of the Pender County Registry)
to YC for a $125,000 charitable deduction from YC.
358. However, this same property was advertised for sale by the auctioneer
337]. This property was acquired by the Mueller’s on August 5, 2009, along with two
other tracts, for a total purchase price of $5,000.00. The restrictive covenants of this
property (recorded at Book 3723, Page 275 of the Pender County Registry on
December 30, 2009—amending the covenants and restrictions that were effective in
1975) require that as “open space,” every lot owner in the property owner’s association
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is granted an easement to pass over, use and enjoy this property. Additionally,
according to the restrictive covenants, only the developer has the ability to construct
property on this property. Because it is “open space,” this property has a nominal fair
market value.
359. YC did not receive reasonably equivalent value when it received a
$1,000 parcel of real property in exchange for a $125,000 income tax deduction to Mr.
and Mrs. Mueller. Such a transfer of a tax benefit for inadequate consideration is
classified by the IRS as an “excess benefit transaction” under 26 U.S.C. §
4958(c)(1)(A).
360. YC was insolvent at the time it received the $1,000 parcel of real
property from the Muellers.
361. All payments made by YC on the avoidable fraudulent obligations
outlined above, along with the payments to Carla J. Roberts, and the benefit provided
to William S. and Heather C. Muller from YC, are avoidable as fraudulent
conveyances pursuant to N.C. Gen. Stat. §§ 39-23.5(a), 23.7(a)(1), and 11 U.S.C. §§
544(b)(1), and 551, the Plaintiff is entitled to avoid the Transfers and preserve the
EIGHTEENTH CLAIM FOR RELIEF

(Avoidance of Fraudulent Transfers—N.C. Gen. Stat. §§ 39-23.4(a)(1), 23.7(a)(1); 26
U.S.C. § 6901(a)(1)(A)(i))
(SunTrust, Carla J. Roberts, First Insurance, Willis J. Adair, Wolf Hunter, Burt &
Associates)
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Stat. §§ 39-23.4(a)(1), 23.7(a)(1), the Plan Trustee can avoid certain transfers of
property by YC within the ten-years prior to the Petition Date.
364. YC, through Carla J. Roberts, with the intent to hinder, delay, and
defraud the IRS, paid Carla J. Roberts from funds belonging to YC in the amount
$1,405,496.01 in the ten-years prior to the Petition Date.
defraud the IRS, paid Mrs. Roberts’ son’s company, Wolf Hunter, from funds
belonging to YC more than $59,000 in the ten-years prior to the Petition Date.
defraud the IRS, paid Mrs. Roberts son-in-law, Willis J. Adair, from funds belonging
to YC more than $14,500.00 in the ten-years prior to the Petition Date.
defraud the IRS, paid SunTrust from funds belonging to YC in the amount of
$315,280.46 in the ten-years prior to the Petition Date. SunTrust was aware that
YC’s obligations to the IRS were being evaded by YC as it was in physical possession
of YC’s bank accounts and was able to observe all of the financial transactions of YC
through those accounts, including payment (and non-payment) of the obligations to
the IRS. YC made payments to the IRS, outside of its regular deposits to the IRS,
totaling $594,794.23 in the ten-years prior to the Petition. A listing of these payments
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has been attached hereto as Exhibit W. Nearly all of these payments were made
from a SunTrust bank account.
368. SunTrust was also in constant contact with Mrs. Roberts about the
financial affairs of YC, and knew, or should have known, of the nineteen (19) tax liens
that were filed by the IRS against YC, and the two (2) Trust Fund Recovery Penalty
liens that were filed against Mrs. Roberts. The Form 990s of YC contained balance
sheets and profit and loss statements that also reflected YC’s issues with the IRS.
These 990 returns are available to the public pursuant to N.C. Gen. Stat. § 55A-16-
24.
defraud the IRS, paid First Insurance from funds belonging to YC in the amount of
$548,995.49 in the ten-years prior to the Petition Date. A listing of these payments
has been attached hereto as Exhibit X. First Insurance was aware YC was evading
its obligations to the IRS as YC had to submit financial statements on a regular basis
to it, and knew, or should have known, of the nineteen (19) tax liens that were filed
by the IRS against YC, and the two (2) Trust Fund Recovery Penalty liens that were
filed against Mrs. Roberts.
defraud the IRS, made the following payments on the following dates to Burt &
checking account: $5,005.99 on May 6, 2016, $2,505.99 on May 20, 2016, $2,505.99 on
May 27, 2016, $4,658.99 on June 6, 2016. Burt & Associates and Consilium were
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aware YC was evading its obligations to the IRS as YC as Consilium had been
dunning YC for outstanding invoices for over eighteen (18) months, had been in
constant contact with YC, and knew, or should have known, of the nineteen (19) tax
liens that were filed by the IRS against YC, and the two (2) Trust Fund Recovery
Penalty liens that were filed against Mrs. Roberts.
371. Pursuant to N.C. Gen. Stat. §§ 39-23.4(a)(1), 23.7(a)(1), and 11 U.S.C. §
544(b)(1) and 551, the Plaintiff is entitled to avoid the payments made to Carla J.
Roberts, Willis J. Adair, Wolf Hunter, SunTrust, First Insurance, and Burt &
Associates in the ten-years prior to the Petition Date and preserve the property
transferred for the benefit of the estate.
NINETEENTH CLAIM FOR RELIEF

(Avoidance of Fraudulent Obligations—28 U.S.C. §§ 3304(b)(1)(A), 3306(a)(1))
(SunTrust, Carla J. Roberts)
Plan Trustee can avoid certain fraudulent obligations incurred within the six-years
prior to the Petition Date under the Federal Debt Collection Procedures Act—28
U.S.C. § 3301 through 3308 (“FDCPA”).
374. In the six-years prior to the Petition Date, YC paid Mrs. Roberts
$1,072,687.45 for loans Mrs. Roberts purportedly made to YC, and for wages as shown
on the aforementioned Exhibits. None of these obligations were approved by the
Board, and without approval of the Board, and with Mrs. Robert’s mismanagement
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of YC, these obligations did not provide reasonably equivalent value to YC. These
obligations were incurred shortly prior to, or contemporaneously with the payments
from YC.
375. In the six-years prior to the Petition Date, SunTrust charged YC
$239,317.32 for NSF, overdraft, late, and maintenance fees. These fees provided no
value to YC. These obligations were incurred shortly prior to, or contemporaneously
with the payments from YC.
376. Collectively, these aforementioned obligations to Mrs. Roberts, and
SunTrust are referred to in this section as the “Obligations.”
377. The IRS was owed money prior to, and at the time the Obligations were
incurred.
378. The Obligations were incurred while YC was insolvent.
379. YC did not receive reasonably equivalent value in exchange for the
Obligations.
380. Pursuant to 28 U.S.C. §§ 3304(b)(1)(A), 3306(a)(1), and 11 U.S.C. §
544(b)(1), the Plaintiff is entitled to avoid the above obligations to SunTrust and
Carla J. Roberts.
TWENTIETH CLAIM FOR RELIEF

(Avoidance of Fraudulent Transfers—28 U.S.C. §§ 3304(a)(1), 3306(a)(1))
(SunTrust, Carla J. Roberts, William S. Mueller, Heather C. Mueller)
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Plan Trustee can avoid certain fraudulent transfers within the six-years prior to the
Petition Date under the Federal Debt Collection Procedures Act—28 U.S.C. § 3301
through 3308 (“FDCPA”).
383. With the $239,317.32 in obligations owed to SunTrust, in the six-years
prior to the Petition Date, being avoidable as fraudulent obligations, YC’s payments
on these obligations were made without receiving reasonably equivalent value.
384. All monies paid to Carla J. Roberts were done so without the approval
of the Board as required by the By-Laws and the North Carolina Nonprofit
Corporation Act—and therefore all payment to Mrs. Roberts were without YC
receiving reasonably equivalent value. Additionally, all loans by Mrs. Roberts to YC
are avoidable as fraudulent obligations, thus making all payments by YC on those
avoided loans avoidable for not receiving reasonably equivalent value.
385. YC was insolvent at the times it made payments on the fraudulent
obligations outlined in the immediately prior Claim for Relief.
386. Heather Mueller, and her husband William, on December 7, 2010
(more particularly described at Map Book 13, Page 12 of the Pender County Registry)
to YC for a $125,000 charitable deduction from YC.
387. However, this same property was advertised for sale by the auctioneer
337]. This property was acquired by the Mueller’s on August 5, 2009, along with two
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other tracts, for a total purchase price of $5,000.00. The restrictive covenants of this
property (recorded at Book 3723, Page 275 of the Pender County Registry on
December 30, 2009—amending the covenants and restrictions that were effective in
1975) require that as “open space,” every lot owner in the property owner’s association
is granted an easement to pass over, use and enjoy this property. Additionally,
according to the restrictive covenants, only the developer has the ability to construct
property on this property. Because it is “open space,” this property has a nominal fair
market value.
388. YC did not receive reasonably equivalent value when it received a
$1,000 parcel of real property in exchange for a $125,000 income tax deduction to Mr.
and Mrs. Mueller. Such a transfer of a tax benefit for inadequate consideration is
classified by the IRS as an “excess benefit transaction” under 26 U.S.C. §
4958(c)(1)(A).
389. YC was insolvent at the time it received the $1,000 parcel of real
property from the Muellers.
390. All payments made by YC on the avoidable fraudulent obligations
outlined above, along with the payments to Carla J. Roberts, and the benefit provided
to William S. and Heather C. Muller from YC, are avoidable as fraudulent
conveyances pursuant to 28 U.S.C. §§ 3304(a)(1), 3306(a)(1), and 11 U.S.C. §§
544(b)(1), and 551, the Plaintiff is entitled to avoid the Transfers and preserve the
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TWENTY-FIRST CLAIM FOR RELIEF

(Avoidance of Fraudulent Transfers—28 U.S.C. §§ 3304(b)(1)(A), 3306(a)(1))
(SunTrust, Carla J. Roberts, First Insurance, Willis J. Adair, Wolf Hunter, Burt &
Associates)
Plan Trustee can avoid certain fraudulent transfers within the six-years prior to the
Petition Date under the Federal Debt Collection Procedures Act—28 U.S.C. § 3301
through 3308 (“FDCPA”).
defraud the IRS, paid Carla J. Roberts from funds belonging to YC in the amount of
$1,072,687.45 in the six-years prior to the Petition Date.
defraud the IRS, paid Mrs. Roberts’ son’s company, Wolf Hunter, from funds
belonging to YC more than $59,000 in the six-years prior to the Petition Date.
defraud the IRS, paid Mrs. Roberts son-in-law, Willis J. Adair, from funds belonging
to YC more than $14,500.00 in the six-years prior to the Petition Date.
defraud the IRS, paid SunTrust from funds belonging to YC in the amount
$239,317.32 in the six-years prior to the Petition Date. SunTrust was aware that YC’s
obligations to the IRS were being evaded by YC as it was in physical possession of
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YC’s bank accounts and was able to observe all of the financial transactions of YC
through those accounts, including payment (and non-payment) of the obligations to
the IRS. YC made payments to the IRS, outside of its regular deposits to the IRS,
totaling $241,032.17 in the six-years prior to the Petition. Nearly all of these
payments were made from a SunTrust bank account.
sheets and profit and loss statements that also reflected YC’s issues with the IRS.
These 990 returns are available to the public pursuant to N.C. Gen. Stat. § 55A-16-
24.
defraud the IRS, paid First Insurance from funds belonging to YC in the amount
$275,105.75 in the six-years prior to the Petition Date. First Insurance was aware YC
was evading its obligations to the IRS as YC had to submit financial statements on a
regular basis to it, and knew, or should have known, of the nineteen (19) tax liens
liens that were filed against Mrs. Roberts.
defraud the IRS, made the following payments on the following dates to Burt &
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checking account: $5,005.99 on May 6, 2016, $2,505.99 on May 20, 2016, $2,505.99 on
May 27, 2016, $4,658.99 on June 6, 2016. Burt & Associates and Consilium were
aware YC was evading its obligations to the IRS as YC as Consilium had been
dunning YC for outstanding invoices for over eighteen (18) months, and Consilium
and Burt & Associates had been in constant contact with YC, and knew, or should
have known, of the nineteen (19) tax liens that were filed by the IRS against YC, and
the two (2) Trust Fund Recovery Penalty liens that were filed against Mrs. Roberts.
400. Pursuant to 28 U.S.C. §§ 3304(b)(1)(A), 3306(a)(1), and 11 U.S.C. §
544(b)(1) and 551, the Plaintiff is entitled to avoid the payments made to Carla J.
Roberts, Willis J. Adair, Wolf Hunter, SunTrust, First Insurance, and Burt &
Associates, in the six-years prior to the Petition Date and preserve the property
transferred for the benefit of the estate.
TWENTY-SECOND CLAIM FOR RELIEF

(Recovery of Avoided Transfers – 11 U.S.C. § 550(a))
(SunTrust, Carla J. Roberts, Tony P. Roberts, First Insurance, Consilium, William
S. Mueller, Heather C. Muller)
402. SunTrust received $315,280.46 in transfers that are avoidable under 11
U.S.C. § 544(b)(1). SunTrust was the initial transferee of the avoidable transfers it
received from YC. The avoidable transfers made to SunTrust were for the benefit of
SunTrust.
403. Carla J. Roberts received $1,405,496.01 in transfers avoidable under 11
U.S.C. § 544(b)(1). Mrs. Roberts and Tony P. Roberts were the initial transferees of
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the avoidable transfers they received from YC as all monies made payable to Carla J.
Roberts were deposited into a joint checking account of Tony P. and Carla J. Roberts.
Both parties had unfettered access to the avoidable transfers deposited into their
joint checking account.
404. Tony P. Roberts received $1,405,496.01 in transfers avoidable under 11
U.S.C. § 544(b)(1). Mrs. Roberts and Tony P. Roberts were the initial transferees of
the avoidable transfers they received from YC as all monies made payable to Carla J.
Roberts were deposited into a joint checking account of Tony P. and Carla J. Roberts.
Both parties had unfettered access to the avoidable transfers deposited into their
joint checking account.
405. First Insurance received $23,222.84 in transfers avoidable under 11
U.S.C. § 547(b), and $548,995.49 in transfers avoidable under 11 U.S.C. § 544(b)(1).
First Insurance was the initial transferee of the avoidable transfers it received from
YC. Upon information and belief, the avoidable transfers made to First Insurance
were for the benefit of Wintrust Financial Corp.
406. Burt & Associates received $9,670.97 in transfers avoidable under 11
U.S.C. § 547(b), and $14,676.96 in transfers avoidable under 11 U.S.C. § 544(b)(1).
Burt & Associates was the initial transferee of the avoidable transfers it received
from YC. The avoidable transfers made to Burt & Associates were for the benefit of
Consilium.
407. William S. Mueller, and Heather C. Muller received $124,000 in
transfers avoidable under 11 U.S.C. § 544(b)(1). Mr. and Mrs. Mueller were the initial
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transferees of the avoidable transfers they received from YC. The avoidable transfers
made to the Muellers were for the benefit of the Muellers. It should also be noted that
because the Muellers were recipients of an “excess benefit transaction,” Federal tax
regulations require that the Muellers correct the excess benefit they received and
repay, in cash to YC, the difference in value of the benefit they received ($125,000),
from the value they provided to YC ($1,000), plus interest at the legal rate from the
date of the transfer until repaid. 26 C.F.R. §§ 53.4958-7(b)(1), 53.4958-7(c).
408. The Plan Trustee seeks a judgment against SunTrust, Carla J. Roberts,
Tony Roberts, First Insurance, Consilium, William S. Mueller, and Heather C. Muller
in the amount of the avoidable transfers each received under 11 U.S.C. §§ 544, 547,
or both statutes (if applicable), plus pre-judgment interest at the legal rate until
TWENTY-THIRD CLAIM FOR RELIEF

(Common Law Unjust Enrichment)
(William S. Mueller, Heather C. Muller)
410. YC provided a $125,000 charitable deduction to William S. Mueller,
Heather C. Muller and in return received an unbuildable common area of no use to
YC worth no more than $1,000. YC received $124,000 less than the amount it
provided to the Muellers. The benefit YC provided to the Muellers was not a gift and
the Muellers accepted the benefits YC provided to them and claimed this $125,000 as
a charitable deduction on their 2010 IRS 1040 returns.
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411. William S. Mueller, Heather C. Muller are liable to the Plan Trustee in
the amount they unjustly enriched themselves from YC, $124,000, plus pre-judgment
interest at the legal rate until judgment is entered.
TWENTY-FOURTH CLAIM FOR RELIEF

(Aiding & Abetting Breach of Fiduciary Duty—N.C. Gen. Stat. § 55A-8-30)
(SunTrust)
413. As Directors of YC, Mrs. Roberts, Mrs. Mueller, and Messrs. Barton,
Fox, Roncone, Hawes, Hutson, and Elmore each owed fiduciary obligations to YC
pursuant to N.C. Gen. Stat. § 55A-8-30. Each of the Directors breached their fiduciary
obligations to YC by wrongly continuing to fail to:
IRS and NC DOR;
J. Roberts;
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and the By-Laws;
from YC;
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415. SunTrust was aware that the Directors were breaching their fiduciary
duties to YC as it was in physical possession of YC’s bank accounts and was able to
observe all of the financial transactions of YC through those accounts, including
payment (and non-payment) of the obligations to the IRS, and all of the NSF,
overdraft, and late fees it took from YC, and that YC paid to other parties.
sheets and profit and loss statements that also reflected YC’s financial issues. These
990 returns are available to the public pursuant to N.C. Gen. Stat. § 55A-16-24.
417. SunTrust helped the Directors breach their fiduciary duties to YC by
taking over $315,000 from YC for no consideration. This was money that could have
been paid to the IRS, to the employees of YC, or other obligations of YC for which it
actually received consideration.
418. The above mistakes and breaches of fiduciary duties by the Directors,
along with the substantial assistance by SunTrust, proximately caused the following
actual damages to be sustained by YC from 2006 through the Petition Date:
DOR;
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IRS and NC DOR;
authorization;
and,
(7) Unpaid obligations of more than $1,000,000 after the
liquidation of all of the assets of YC, and not already listed in numbers
(1) through (6) above.
419. SunTrust is liable to the Plan Trustee for its aiding and abetting of the
Directors’ breaches of fiduciary duties owed to YC in the amount of the damages
outlined in numbers (1) through (7) above incurred by YC, plus pre-judgment interest
at the legal rate until judgment is entered.
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TWENTY-FIFTH CLAIM FOR RELIEF

(Objection to Claim – 11 U.S.C. § 502(d))
(Carla J. Roberts, Willis J. Adair, Wolf Hunter, First Insurance, IRS)
421. Pursuant to 11 U.S.C. § 502(d), until Carla J. Roberts, Willis J. Adair,
Wolf Hunter, First Insurance, and the IRS pay the entire amount of the avoided
transfers each party received under Sections 544, 547, or both statutes, any and all
claims of Carla J. Roberts, Willis J. Adair, Wolf Hunter, First Insurance, and the IRS
shall be disallowed, and such party shall not receive a further distribution from the
Plan Trustee.
PRAYER FOR RELIEF
WHEREFORE, Plaintiff prays that the Court grant the following relief:
A. To enter judgment in favor of Plaintiff against the Directors, jointly and
severally, for damages caused by their breaches of fiduciary duties owed to YC in an
amount to be proven at trial;
B. To enter judgment in favor of Plaintiff against the Directors, jointly and
severally, for damages caused by their negligence in an amount to be proven at trial;
C. To enter judgment in favor of Plaintiff against the Directors, jointly and
severally, for damages caused by unlawful distributions under N.C. Gen. Stat. § 55A-
8-33 paid by YC in an amount to be proven at trial;
D. To enter judgment in favor of Plaintiff against Carla J. Roberts, for
damages caused by her conversion of YC property in an amount to be proven at trial;
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E. To enter judgment in favor of Plaintiff against the Directors (except
Carla J. Roberts), jointly and severally, for damages caused by aiding and abetting
Carla J. Roberts’ conversion of YC property in an amount to be proven at trial;
F. To enter judgment in favor of Plaintiff against Carla J. Roberts, for
damages caused by her constructively fraudulent actions against YC in an amount to
be proven at trial;
G. To enter judgment in favor of Plaintiff against the Directors, jointly and
severally, for common law indemnification in an amount to be proven at trial;
H. To enter judgment in favor of Plaintiff against Carla J. Roberts on the
Plan Trustee’s claim of common law unjust enrichment in an amount to be proven at
trial;
I. To pierce the corporate veil of YC and hold Carla J. Roberts liable for
the claims against the estate of YC, and enter a judgment in favor of Plaintiff against
Carla J. Roberts in the amount of claims against the estate of YC in an amount to be
proven at trial;
J. To enter judgment in favor of Plaintiff against Carla J. Roberts for
damages caused by her unfair and deceptive practices under N.C. Gen. Stat. § 75-1.1
in treble the amount to be proven at trial, plus attorney’s fees;
K. To enter judgment in favor of Plaintiff against the Directors under N.C.
Gen. Stat. § 55A-3-04(b)(2) in the amount of the Ultra Vires transfers to be proven at
trial;
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L. To avoid the preferential transfers received by First Insurance Funding
and Burt & Associates, LP in the 90-days before the Petition Date under 11 U.S.C. §
547(b);
M. To avoid the preferential transfers received by Carla J. Roberts and
Willis J. Adair in the one-year before the Petition Date under 11 U.S.C. § 547(b);
N. To avoid the preferential transfers received by Carla J. Roberts and
Willis J. Adair in the six-years before the Petition Date under 28 U.S.C. § 3304(a)(2),
3306(a)(1), as those avoidance powers are available to the Plan Trustee under 11
U.S.C. § 544(b)(1);
O. To avoid the preferential transfers received by Carla J. Roberts in the
ten-years before the Petition Date under N.C. Gen. Stat. §§ 39-23.5(b), 23.7(a)(1); and
26 U.S.C. § 6901(a)(1)(A)(i), as those avoidance powers are available to the Plan
Trustee under 11 U.S.C. § 544(b)(1);
P. To avoid the fraudulent obligations of SunTrust, Carla J. Roberts, and
the IRS, incurred by YC in the ten-years before the Petition Date under N.C. Gen.
Stat. §§ 39-23.5(a), 23.7(a)(1), and 26 U.S.C. § 6901(a)(1)(A)(i), as those avoidance
powers are available to the Plan Trustee under 11 U.S.C. § 544(b)(1);
Q. To avoid the fraudulent transfers YC made to SunTrust, Carla J.
Roberts, the IRS, William S. Muller, and Heather C. Mueller, in the ten-years before
the Petition Date under N.C. Gen. Stat. §§ 39-23.5(a), 23.7(a)(1), and 26 U.S.C. §
6901(a)(1)(A)(i), as those avoidance powers are available to the Plan Trustee under
11 U.S.C. § 544(b)(1);
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R. To avoid the fraudulent transfers YC made to SunTrust, Carla J.
Roberts, First Insurance, Willis J. Adair, Wolf Hunter, Burt & Associates, in the ten-
years before the Petition Date under N.C. Gen. Stat. §§ 39-23.4(a)(1), 23.7(a)(1), and
26 U.S.C. § 6901(a)(1)(A)(i), as those avoidance powers are available to the Plan
S. To avoid the fraudulent obligations of SunTrust and Carla J. Roberts,
incurred by YC in the six-years before the Petition Date under 28 U.S.C. §§
3304(b)(1)(A) and 3306(a)(1), as those avoidance powers are available to the Plan
T. To avoid the fraudulent transfers YC made to SunTrust, Carla J.
Roberts, William S. Mueller, and Heather C. Mueller, in the six-years before the
Petition Date under 28 U.S.C. §§ 3304(a)(1), 3306(a)(1), as those avoidance powers
are available to the Plan Trustee under 11 U.S.C. § 544(b)(1);
U. To avoid the fraudulent transfers YC made to SunTrust, Carla J.
Roberts, First Insurance, Willis J. Adair, Wolf Hunter, and Burt & Associates, in the
six-years before the Petition Date under 28 U.S.C. §§ 3304(b)(1)(A), 3306(a)(1), as
those avoidance powers are available to the Plan Trustee under 11 U.S.C. § 544(b)(1);
V. To enter judgment in favor of Plaintiff against SunTrust, Carla J.
Roberts, Tony P. Roberts, First Insurance Funding Corp., Consilium Staffing, LLC,
William S. Mueller, and Heather C. Muller under 11 U.S.C. § 550(a) in the amount
of the avoided transfers each Defendant received, or was made for their benefit, in an
amount to be proven at trial;
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W. To enter judgment in favor of Plaintiff against William S. Mueller and
Heather C. Muller, jointly and severally, on the Plan Trustee’s claim of common law
unjust enrichment in an amount to be proven at trial;
X. To enter judgment in favor of Plaintiff against SunTrust for damages
caused by aiding and abetting the Directors’ breaches of fiduciary duties owed to YC
in an amount to be proven at trial;
Y. That any and all claims of Carla J. Roberts, Willis J. Adair, Wolf Hunter,
First Insurance, IRS be disallowed under 11 U.S.C. § 502(d);
Z. To award pre-judgment and post-judgment interest at the maximum
legal rate until paid in full, with such recovery being for the benefit of the Debtor’s
estate;
AA. To tax the costs of this action against the Defendants; and,
BB. For such other and further relief the Court deems just and proper.
Respectfully submitted this 20th day of July, 2018.
RICHARD P. COOK, PLLC
/s/ Richard P. Cook

Richard P. Cook
Attorney for Plan Trustee
N.C. State Bar No. 37614
7036 Wrightsville Ave, Suite 101
Wilmington, NC 28409
Telephone: (910) 399-3458
Email: [email protected]
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AFFIDAVIT
NEW HANOVER COUNTY
NORTH CAROLINA
I, Richard P. Cook, being first duly sworn, depose and say as follows: I am the
Plan Trustee in the above captioned Chapter 11 case. I have read the foregoing
Complaint and hereby attest, under oath, that the contents thereof are true and
accurate to the best of my knowledge, except as to those matters which are therein
stated on information and belief, and, as to those matters, I believe those to be true.
This the 20th day of July, 2018.
/s/ Richard P. Cook

Richard P. Cook
Plan Trustee
I, Ruth Green, a Notary Public in and for the State and County aforesaid, do
hereby certify that Richard P. Cook appeared before me this day and, after being duly
affirmed, did acknowledge that the foregoing statements were true and accurate to
the best of his knowledge and acknowledged the due execution of the foregoing
instrument for the purposes therein expressed.
WITNESS my hand and seal, this the 20th day of July, 2018.
/s/ Ruth Green

Notary Public
My Commission Expires: June 5, 2020
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Exhibit A
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Exhibit B
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Exhibit C
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PAYROLL PENALTY AND INTEREST DASHBOARD
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Exhibit D
Penalties Failure Penalties Failure Failure to Deposit Assessed
Year Return Filed to File to Pay Penalties Accrued Penalty Total Penalties* Accrued Interest Interest Total Interest
2016 RDNF - -
2016 Dec RDNF - -
2016 Sep RDNF - -
2016 Jun No $0.00 $0.00 $0.00 $0.00
2016 Mar No $0.00 $0.00 $0.00 $0.00
2015 RDNF - -
2015 Dec No $0.00 $0.00 $0.00 $0.00
2015 Sep Original $2,402.46 $18,018.46 $0.00 $20,420.92 $0.00 $1,065.19 $1,065.19
2015 Jun Original $1,033.46 $2,411.41 $3,444.87 $730.93 $374.75 $1,105.68
2015 Mar Original $22,056.03 $4,411.21 $10,683.20 $490.13 $37,640.57 $316.44 $2,546.29 $2,862.73
2014 RDNF - -
2014 Dec Original $1,622.00 $13,411.77 $7,049.00 $22,082.77 $2,189.25 $651.55 $2,840.80
2014 Sep Original $2,811.38 $14,713.02 $6,357.81 $23,882.21 $2,076.93 $1,236.98 $3,313.91
2014 Jun Original $6,564.68 $5,642.62 $12,207.30 $3,205.37 $4,661.51 $7,866.88
2014 Mar Original $22,692.29 $6,879.09 $15,191.90 $4,732.01 $49,495.29 $3,832.38 $5,309.17 $9,141.55
2013 RDNF - -
2013 Dec Original $9,141.63 $17,055.77 $4,177.52 $30,374.92 $2,584.24 $5,852.55 $8,436.79
2013 Sep Original $291.97 $8,088.03 $0.00 $8,380.00 $1.43 $136.63 $138.06
2013 Jun Original $5,490.73 $16,185.95 $2,817.58 $24,494.26 $1,432.05 $4,757.87 $6,189.92
2013 Mar Original $456.99 $8,109.52 $0.00 $8,566.51 $0.00 $161.43 $161.43
2012 RDNF - -
2012 Dec Original $160.19 $7,298.12 $0.00 $7,458.31 $0.00 $39.52 $39.52
2012 Sep Original $159.60 $4,855.81 $0.00 $5,015.41 $0.00 $23.66 $23.66
2012 Jun Original $35.90 $4,062.15 $0.00 $4,098.05 $0.00 $4.71 $4.71
2012 Mar Original $4,236.83 $0.00 $4,236.83 $0.00 $0.00
2011 RDNF - -
2011 Dec Original $5,832.83 $0.00 $5,832.83 $0.00 $0.00
2011 Sep Original $4,143.08 $0.00 $4,143.08 $0.00 $0.00
2011 Jun Original $7,676.70 $0.00 $7,676.70 $0.00 $0.00
2011 Mar Original $100.00 $7,109.38 $0.00 $7,209.38 $0.00 $26.47 $26.47
2010 RDNF - -
2010 Dec Original $5,761.62 $0.00 $5,761.62 $0.00 $0.00
2010 Sep Original $7,003.33 $0.00 $7,003.33 $0.00 $0.15 $0.15
2010 Jun Original $6,002.82 $0.00 $6,002.82 $0.00 $0.00
2010 Mar Original $6,707.26 $0.00 $6,707.26 $23.62 $23.62
2009 RDNF - -
2009 Dec Original $6,316.69 $0.00 $6,316.69 $119.67 $1,165.50 $1,285.17
2009 Sep Original $3,201.62 $6,150.77 $0.00 $9,352.39 $197.56 $2,628.16 $2,825.72
2009 Jun Original $4,399.88 $12,221.88 $9,672.27 $0.00 $26,294.03 $502.25 $9,744.49 $10,246.74
2009 Mar Original $6,494.12 $662.35 $12,415.69 $0.00 $19,572.16 $384.05 $4,501.33 $4,885.38
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2008 RDNF - -
2008 Dec Original $338.72 $10,397.38 $0.00 $10,736.10 $0.00 $269.59 $269.59
2008 Sep Original $6,478.12 $0.00 $6,478.12 $131.29 $1,571.27 $1,702.56
2008 Jun Original $7,160.04 $0.00 $7,160.04 $0.04 $33.60 $33.64
2008 Mar Original $3,847.97 $0.00 $3,847.97 $0.01 $29.79 $29.80
2007 RDNF - -
2007 Dec Original $11,580.45 $0.00 $11,580.45 $1.91 $1.91
2007 Sep Original $5,836.91 $0.00 $5,836.91 $0.00 $0.00
2007 Jun Original $13,589.66 $15,123.58 $0.00 $28,713.24 $76.32 $17,269.95 $17,346.27
2007 Mar Original $1,835.34 $10,222.06 $0.00 $12,057.40 $306.50 $6,530.74 $6,837.24
2006 RDNF - -
2006 Dec Original $2,886.12 $2,879.62 $0.00 $5,765.74 $122.78 $4,948.72 $5,071.50
2006 Sep Original $1,866.03 $10,346.44 $0.00 $12,212.47 $99.10 $5,880.46 $5,979.56
2006 Jun Original $861.82 $7,621.51 $0.00 $8,483.33 $0.01 $937.14 $937.15
2006 Mar Original $74.00 $4,196.88 $0.00 $4,270.88 $0.00 $185.43 $185.43
2005 - - -
2005 Dec Original $0.00 $0.00 $0.00 $0.00
2005 Sep Original $266.37 $0.00 $266.37 $0.00 $0.00
2005 Jun Original $0.00 $0.00 $0.00 $0.00
2005 Mar Original $788.53 $0.00 $788.53 $0.01 $66.81 $66.82
2004 - - -
2004 Dec Original $62.08 $1,449.83 $0.00 $1,511.91 $0.00 $66.90 $66.90
2004 Sep Original $1.71 $3,097.69 $0.00 $3,099.40 $0.00 $49.75 $49.75
2004 Jun Original $338.18 $2,667.56 $0.00 $3,005.74 $0.00 $302.65 $302.65
2004 Mar Original $752.98 $2,699.23 $0.00 $3,452.21 $0.00 $580.18 $580.18
2003 - - -
2003 Dec RDNF - -
2003 Sep Original $143.02 $1,815.75 $0.00 $1,958.77 $0.00 $101.65 $101.65
2003 Jun RDNF - -
2003 Mar Original $0.00 $0.00 $0.00 $0.00 $0.00 $55.19 $55.19
2002 - - -
2002 Dec Original $549.61 $0.00 $0.00 $549.61 $0.00 $456.71 $456.71
2002 Sep RDNF - -
2002 Jun RDNF - -
2002 Mar RDNF - -
2001 - - -
2001 Dec RDNF - -
2001 Sep RDNF - -
2001 Jun RDNF - -
2001 Mar RDNF - -
Page 116
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2000 - - -
2000 Dec RDNF - -
2000 Sep RDNF - -
2000 Jun RDNF - -
2000 Mar RDNF - -
1999 - - -
1999 Dec RDNF - -
1999 Sep RDNF - -
1999 Jun RDNF - -
1999 Mar RDNF - -
1998 - - -
1998 Dec RDNF - -
1998 Sep RDNF - -
1998 Jun RDNF - -
1998 Mar RDNF - -
1997 - - -
1997 Dec RDNF - -
1997 Sep RDNF - -
1997 Jun RDNF - -
1997 Mar RDNF - -
1996 - - -
1996 Dec RDNF - -
1996 Sep RDNF - -
1996 Jun RDNF - -
1996 Mar RDNF - -
1995 - - -
1995 Dec RDNF - -
1995 Sep RDNF - -
1995 Jun RDNF - -
1995 Mar RDNF - -
1994 - - -
1994 Dec RDNF - -
1994 Sep RDNF - -
1994 Jun RDNF - -
1994 Mar RDNF - -
1993 - - -
1993 Dec RDNF - -
1993 Sep RDNF - -
1993 Jun RDNF - -
1993 Mar RDNF - -
Page 117
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1992 - - -
1992 Dec RDNF - -
1992 Sep RDNF - -
1992 Jun RDNF - -
1992 Mar RDNF - -
1991 - - -
1991 Dec RDNF - -
1991 Sep RDNF - -
1991 Jun RDNF - -
1991 Mar - - -
1990 - - -
1990 Dec RDNF - -
1990 Sep RDNF - -
1990 Jun RDNF - -
1990 Mar - - -
Totals $55,642.32 $80,946.41 $335,178.89 $33,678.08 $505,445.70 $18,334.14 $84,224.44 $102,558.58
*Only includes Failure to File, Failure to Pay, Failure to Deposit, & Accrued Penalties.
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Exhibit E
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Exhibit F
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Carla,
This is to give you advance notice that when we process your evaluation,
there will be two issues which I want to put on the table for discussion.
The first is your attitude towards the authority off the Board.
At our meeting in May, Neal raised the question as to the reason why
payments to the IRS were not being made a top priority as per a Board vote
last November. You made a comment somewhat along the lines that payroll
was your top priority and that you would pay staff first, because they were
your top priority. This would seem to nullify any relevant Board decision
made which took priority over your decision. Neal commented something
along the line that, “What relevance does any Board decision have?” I think
he was right.
I thought the issue important enough to look up the minutes of that meeting
and it turns out that the decision only applied to the gift from M. W. At that
level you are off the hook.
However the issue remains: Are you willing to accept the Board’s authority
even if it means overruling your own priorities? I hope you will be able to
say, “Yes” for two reasons.
First, you are living very dangerously if you are willing to overrule Board
decisions on you own authority. My understanding is that if you are not
under authority, you are not under a spiritual covering.
Secondly, you would be rejecting the Board’s authority. If you do so, I

would consider it an issue that could lead me to recommend that you be
fired.
The second issue is not so central, but it has concerned me ever since I
became closely associated with the Board about two years ago.
I have only seen tears in your eyes on two occasions

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Filename: Carla issues 6-38-07.doc
Directory: C:\Users\Ruth\Cape Fear Debt Relief\Richard Cook - Cape Fear Debt Relief\Holland, Stephanie
Template: C:\Users\Ruth\AppData\Roaming\Microsoft\Templates\Normal.dotm
Title: Carla,
Subject:
Author: Charles Barton
Keywords:
Comments:
Creation Date: 6/28/2007 9:38:00 AM
Change Number: 1
Last Saved On: 6/28/2007 9:53:00 PM
Last Saved By: Charles Barton
Total Editing Time: 30 Minutes
Last Printed On: 12/26/2017 12:42:00 PM
As of Last Complete Printing
Number of Pages: 1
Number of Words: 295 (approx.)
Number of Characters: 1,374 (approx.)
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Exhibit H
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9/13/2016 Case 16-04306-5-JNC Yahweh Center's finances reviewed after employees complain of nonpayment
Doc 446 Filed 07/20/18 Entered 07/20/18 13:07:52 Page 161
of 288
Yahweh Center's finances reviewed after

employees complain of nonpayment
Thursday Posted Jun 10, 2010 at 8:19 PM
Updated Jun 10, 2010 at 10:28 PM
By Andrew [email protected]
Castle Hayne | The N.C. Department of Health and Human Services is reviewing
the Yahweh Center's finances after receiving complaints that its employees
hadn't been getting paid.
While it's true the center couldn't meet its payroll for a set of June paychecks, the
center's director says the problem is temporary and caused by North Carolina's
difficult Medicare reimbursement system.
The Yahweh Center, a residential treatment facility for children who have been
abused, neglected or are at-risk, has been a haven for kids since 1988. The center
has room for 15 children who need near-hospital-level care, and employs about
50 people.
The center's current problems stem from a combination of difficulties getting a

new treatment cottage up and running, a rash of problems with the Medicaid
computer system and a down economy affecting donations, said Executive
Director Carla Roberts.
But because the center hasn't built up reserves or an endowment that can hold
the center over until billing problems are settled, some employees have left after
growing frustrated with not getting paid.
Complex cause
The Yahweh Center's business model sounds simple.
http://www.starnewsonline.com/news/20100610/yahwehcentersfinancesreviewedafteremployeescomplainofnonpayment 1/6
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Children come for treatment, and at the end of the week, the center bills the
state Medicaid office for the services it provided: from day treatment to therapist
visits to evaluation by a psychiatrist. Medicaid, in essence, is an insurance
company for low-income children and families.
A few days later, money is electronically transferred from the state to Yahweh.
While the center does receive a sizable amount of donations every year,
Medicaid reimbursement makes up the vast majority of the center's revenues,
according to IRS documents. In 2008, the last year for which data was available,
Yahweh received about $2.3 million in Medicaid reimbursement. That's about
80 percent of its about $2.9 million in total revenue for the year. The center got
about $470,000 in contributions and grants.
So when snafus hold up the reimbursement process, that can cause a cash flow
problem, Roberts said.
The problems have been relatively minor, she said. But even a small error will
cause a claim not to go through.
In one case, a patient's guardian provided the wrong Social Security number,
Roberts said. In another, the "M.D." appended to the signature on a piece of
paperwork was illegible. And in a few others, the Medicaid computer system
thought bills coming from the center's new treatment center, which opened in
May, were in error.
Each problem takes at least one week – and sometimes three – of phone calls
before it can be identified, solved, rebilled and the money makes it to the
Yahweh Center, said Will Adair, who helps handle billing for the center.
"It's hard to get in touch with somebody who can tell you what the problem is,"
Adair said. "This is a lot of busy work just trying to get your money."
Other factors exacerbated the problem. The center recently had its
reimbursement rate cut, Roberts said.
The center discontinued one of its profitable treatment programs in March after
learning that it would soon no longer be funded by the state. Its staff was moved
over to the new psychiatric treatment building.
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And larger and more regular donations have been falling off in the past year or
so, Roberts said.
So when troublesome claims began to pile up in April and May, the center ran
out of money to meet payroll, she said.
‘Where's the money?'
The complaints began after a group of employees was notified that a paycheck
scheduled for June 4 was not going to come until the next week.
Because the center doesn't pay employees until more than a month after the
work is completed, that meant employees hired in April went about six weeks
without receiving a paycheck.
"Why should I come to work when I don't have a check?" said Aviqon Graham,
who said she was fired on Saturday after not going to work last week. "Where's
the money?"
Graham said she had to go to eviction court because she became two months
behind on rent.
Another employee, Monica Carter, said she had similar problems. She recently
moved here from Atlanta, and said she had to negotiate with a storage company
to keep from losing her belongings.
Roberts said she has met with staff members to make sure they were aware of
the situation and has written letters to creditors explaining why the employee
hadn't been paid.
"It's not good for staff morale," she said. "We have tried to be as supportive as we
can."
Payment from the state
While payments might have been delayed, the Yahweh Center has received a
substantial amount of money from the state so far this year.
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The center has been paid about $570,000 through the N.C. Department of
Health and Human Services in Medicaid reimbursement since the beginning of
the year, spokesman Brad Deen said.
On May 26, the nonprofit received about $45,000 and, on Tuesday, about
$62,000.
Deen also acknowledged receiving erroneous claims from the Yahweh Center,
which he said were bills that were rejected because of an error and sent back for
correction. Deen said these have not been as big of a problem since February,
when a human services worker went to the center to help employees understand
where errors might be coming from.
Joe Vincoli, assistant director for provider and recipient services with the
department, said any lag in payment was not unusual and no different from the
experiences of health care providers across the state.
But after complaints came in regarding worker payment issues, the department
has begun looking into the center's finances and what effect they could have on
patient care. Inspectors were at the facility on Tuesday, Deen said.
"We're taking a very careful review," he said. "There's been a lot of back and
forth."
Deen said he did not know if the inspectors had any findings, and wouldn't
know until a report was filed in a few weeks.
The N.C. Department of Labor received a wage labor complaint about the
Yahweh Center in February, but the case was closed in April when the wages
were paid, spokesman Neal O'Briant said. That was the only complaint it has
received this year.
The Yahweh Center does not have a history of problems with the health and
human services department. Yahweh was overpaid a few hundred dollars on
three occasions – in 2002, 2004 and 2008, but that is not unusual, Deen said.
"It was probably just paperwork," he said.
Bigger staff, fewer problems
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Other psychiatric treatment facilities in North Carolina said they haven't been
experiencing similar problems – but that they have full-time members of their
staff dedicated to taking care of billing.
Eliada Homes, an Asheville-based residential facility, has seven full-time

employees in the billing office, managing more than $6.4 million in Medicaid
and Medicare reimbursements in 2009.
"This is something we knew we would have a problem with," Chief Executive

Officer Mark Upright said.
He said Eliada is moving to a software system that handles billing, but it costs
about $120,000.
Smaller providers, like the Yahweh Center, just can't afford that, Upright said,
and without the software, managing claims is difficult.
"That is really a tough way to do it," he said. "It's not small-provider friendly."
The Alexander Youth Network, a Charlotte facility with $9.5 million in

Medicare/Medicaid payments in 2008, conducts regular internal audits to make
sure such problems don't crop up.
"We have checks and double checks and triple checks," said communications
director Nettie Lynch. "It's difficult for smaller nonprofits. Where do you get the
nitpicker who lives in the paperwork?"
Another big difference is the revenue base. Most of the state's other facilities
bring in a much larger percentage of their revenue from donations and also
bring in money from other program services, like counseling.
Thompson Child and Family Focus near Charlotte received $4.8 million in
Medicaid reimbursement out of more than $18 million in revenue in 2008. More
than $10 million came from donations. Steven Brace, chief financial officer, said
Thompson has not had any problems with Medicaid billing.
What now?
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Though Roberts said she anticipates there being fewer problems as the new
psychiatric facility gets settled, she said the center is looking at how to make its
business practices more sustainable.
A Blueprint for Sustainability committee is looking at fundraising, planned

giving and other entrepreneurial ideas, wrote Glenn Fox, who serves as the
finance director on the Yahweh Center's board, in an e-mail.
These ideas could include a shelter for unwed teen moms, after-school help or
other tutoring, or an activity barn, Roberts said.
The center also hopes to build up at least a $1 million endowment and reserve,
Fox wrote.
Andrew Dunn: 343-2328
On Twitter.com: @StarNewsOnline
Yahweh Center employees fed up with money problems - WECT TV6... http://www.wect.com/story/12597805/yahweh-center-employees-fed-up-...
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Medicaid: Yahweh has history of "erroneous

claims"
By: Scott Saxton, News Director CONNECT
CASTLE HAYNE, NC (WECT) - Adiqon Graham has some extra time on her hands this week. She refused to return to her job last week at the Yahweh
Center in Castle Hayne until she was paid for the six weeks she's worked there.
"She proceeded to 䐒쀀re me after I told her that. So to add insult to injury, now I'm unemployed," Adiqon Graham said.
_____________________________________________
Yahweh Center employees fed up with money problems

_____________________________________________
Graham is one of six current and former employees to give WECT her name and a list of complaints about the center and its leader, Carla Roberts.
Graham says the late checks are just one symptom of a home for healing that is ill itself.
"Socks with holes this big," Graham stated as one example of a problem.
Graham says some of the children need new clothes. The air conditioner has gone on the fritz without being repaired for days. The vans used to
transport kids have expired tags, which is something we speci䐒쀀cally asked Roberts about in an hour long sit down interview Friday.
Kristy Ondo: "If we go out there right now, will we see expired tags on the vans?"
Carla Roberts: "One of them we're just getting online now; the other one's completely up to date."
After our interview, WECT found one van with tags from 2009 and another that expired months ago.
WECT.com also checked on Roberts' claims that Medicaid is shorting the center, which is causing the money problems. In an email to WECT.com
Monday, a Department of Health and Human Services representative says Yahweh is waiting on $4500, but with "a history of submitting erroneous
claims" it's hard to tell who, if anyone, is to blame. The email goes on to say the center has been paid more than $570,000 from Medicaid so far
this year. (Web Extra: Read the full email correspondence at the end of this story.)
Friday, Roberts acknowledged some sta䐙耀 departures.
"If you can't do this, that's 䐒쀀ne; leave, but don't stir the pot for the rest of us who are trying to persevere. We've gotta go on," Roberts said. "These
kids have to be here whether you go on or do whatever you do, they're still here."
Graham says she didn't want to leave the kids, but couldn't sit and watch things fall apart.
"That is too much to be out of order, and these kids' lives are at stake as well as the lives of the workers," Graham said.
Graham hopes by coming forward, she'll help force change for an organization she says badly needs it.
Email from North Carolina DHHS:
As I think I mentioned to you Friday, Medicaid becomes very complicated very quickly – particularly when Medicaid 䐒쀀nances are involved. Which is another
way of saying, there's no way to determine quickly (under media deadlines, at least) how we should answer your question pertaining to Ms. Roberts'
statement that Yahweh Center awaits payment from N.C. Medicaid for services it performed in 2009. Our 䐒쀀nancial records show Yahweh Center has
pending claims totaling $4,500 – but we do not have the data in-house to determine when those pending claims were submitted by the provider, nor why
they have not been paid. (As I mentioned Friday, this provider has a history of submitting erroneous claims that were returned without payment for
correction, but most of those problems seem to have been ironed out. No way to know immediately if the $4,500 in held-up claims is due to provider errors.)
We are reviewing the matter in detail and hope to have a de䐒쀀nitive answer soon.
To reiterate, we have paid this provider more than $570,000 since the beginning of the calendar year. On May 26 we paid the provider almost $45,000, and
we are due to pay another $62,000 on our June 8 checkwrite (tomorrow). N.C. Medicaid, as you'll see from this link
(http://www.dhhs.state.nc.us/dma/provider/calendar.htm) operates on a strict checkwrite schedule that pays claims submitted by a certain date within just
a few days (assuming provider has not made errors in the paperwork). Most checkwrites fall 7-10 calendar (not business) days apart.
Please let me know if we can assist you further.
Brad Deen
N.C. DHHS, O䐗䀀ce of Public A䐙耀airs

Copyright 2010 WECT. All rights reserved.
http://www.wect.com/story/12609491/medicaidyahwehhashistoryoferroneousclaims 1/3
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Exhibit K
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Exhibit L
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Exhibit M
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3:18 PM Yahweh Center, Inc.
06/12/18
Case 16-04306-5-JNC
Accrual Basis Doc 446Transaction
Filed 07/20/18 Entered 07/20/18 13:07:52
Detail By Account Page 182
August 16, 2006 through August 16, 2016
of 288
Exhibit N
Yahweh Center, Inc.
Wages Paid to Carla J. Roberts
August 16, 2006-August 16, 2016
Date Num Name Memo Class Split Debit Credit Balance
05/22/2007 20408 Roberts, Carla J Bean Bag Chairs For PRTF 300 Pysc Residential Treatment:311
10020
Inpatient
· ST Residential
Payroll-1555 535.52 535.52
06/07/2013 39591 -MULTIPLE- -MULTIPLE- 10020 · ST Payroll-1555 1,463.56 1,999.08
07/05/2013 39882 -MULTIPLE- -MULTIPLE- 10020 · ST Payroll-1555 0.00 6,389.76
06/22/2012 3629 Roberts, Carla J Employee Reimbursement 501 Management 1006 · ST Operating - 2500 41.60 41,371.71
06/29/2012 3643 Roberts, Carla J Employee reimbursement 501 Management:Support - Admin1006 · ST Operating - 2500 66.97 41,438.68
09/06/2012 3724 Roberts, Carla J Employee reimbursement 501 Management 1006 · ST Operating - 2500 135.00 41,573.68
Reimbursement/SC
11/16/2012 3847 Roberts, Carla J Adoption Conference 501 Management 1006 · ST Operating - 2500 191.34 41,765.02
06/06/2013 4120 Roberts, Carla J Gift cards for fun Day prizes 501 Management:Support - Admin1006 · ST Operating - 2500 164.85 41,929.87
06/07/2013 4114 Roberts, Carla J Employee Reimbursement 501 Management 1006 · ST Operating - 2500 18.61 41,948.48
Employee Reimbursement
09/04/2012 1648 Roberts, Carla J for Chick Filet 501 Management 1008 · ST Cottage -7443 (SunTrust Checking30.00
Account - Cottage
41,978.48
7443)
04/01/2016 Roberts, Carla J 501 Management 2125 · NC Withholdings (NC Withheld - 2010) 1.00 41,977.48
04/22/2016 Roberts, Carla J 501 Management 2125 · NC Withholdings (NC Withheld - 2010) 11.00 41,966.48
08/18/2006 17190 -MULTIPLE- -MULTIPLE- 1002 · Payroll - 1st Citizens 8994 (990 line2,444.19
45) 44,410.67
08/18/2006 17190 Roberts, Carla J 1002 · Payroll - 1st Citizens 8994 (990 line 45)5.10 44,415.77
08/18/2006 17190 -MULTIPLE- -MULTIPLE- 1002 · Payroll - 1st Citizens 8994 (990 line 45)
185.91 44,601.68
45) 47,045.87
185.90 47,236.87
09/01/2006 17285 Roberts, Carla J 1002 · Payroll - 1st Citizens 8994 (990 line 45)
166.67 47,403.54
09/01/2006 17285 -MULTIPLE- 1002 · Payroll - 1st Citizens 8994 (990 line 45)
12.75 47,416.29
45) 49,860.48
185.90 50,051.48
45) 52,495.67
185.91 52,686.68
10/13/2006 17491 Roberts, Carla J 501 Management 1002 · Payroll - 1st Citizens 8994 (990 line2,444.19
45) 55,130.87
10/13/2006 17491 -MULTIPLE- 501 Management 1002 · Payroll - 1st Citizens 8994 (990 line 45)
185.90 55,321.87
166.67 55,488.54
12.75 55,501.29
45) 57,945.48
185.91 58,136.49
45) 60,580.68
185.89 60,771.67
Page 1 of 19
06/12/18
Case 16-04306-5-JNC
Filed 07/20/18 Entered 07/20/18 13:07:52
of 288
166.67 60,938.34
12.76 60,951.10
11/24/2006 17724 Roberts, Carla J VOID: 501 Management 1002 · Payroll - 1st Citizens 8994 (990 line 45)0.00 60,951.10
11/24/2006 17724 Roberts, Carla J VOID: 1002 · Payroll - 1st Citizens 8994 (990 line 45)0.00 60,951.10
11/24/2006 17724 -MULTIPLE- VOID: 501 Management 1002 · Payroll - 1st Citizens 8994 (990 line 45)0.00 60,951.10
45) 63,395.29
185.90 63,586.29
45) 66,030.48
185.90 66,221.48
166.67 66,388.15
12.75 66,400.90
45) 68,845.09
185.91 69,036.10
45) 71,480.29
185.91 71,671.30
01/05/2007 17994 Roberts, Carla J VOID: 1002 · Payroll - 1st Citizens 8994 (990 line 45)0.00 71,671.30
01/05/2007 17994 -MULTIPLE- VOID: 1002 · Payroll - 1st Citizens 8994 (990 line 45)0.00 71,671.30
166.67 71,837.97
12.74 71,850.71
45) 74,294.90
185.91 74,485.91
45) 76,930.10
185.90 77,121.10
166.67 77,287.77
12.75 77,300.52
45) 79,744.71
185.90 79,935.71
45) 82,379.90
185.91 82,570.91
166.67 82,737.58
12.74 82,750.32
45) 85,194.51
185.91 85,385.52
45) 87,829.71
185.91 88,020.72
166.67 88,187.39
12.74 88,200.13
45) 90,644.32
193.49 90,837.81
05/16/2007 20398 Roberts, Carla J 501 Management 10020 · ST Payroll-1555 166.67 93,642.15
05/16/2007 20398 Roberts, Carla J 10020 · ST Payroll-1555 0.00 93,642.15
05/16/2007 20398 -MULTIPLE- 501 Management 10020 · ST Payroll-1555 12.76 93,654.91
07/11/2007 20741 -MULTIPLE- 10020 · ST Payroll-1555 12.76 104,384.58
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09/19/2007 21151 Roberts, Carla J 501 Management 10020 · ST Payroll-1555 2,444.19 120,375.45
11/28/2007 22067 -MULTIPLE- 501 Management 10020 · ST Payroll-1555 2,444.19 133,922.15
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07/25/2008 23591 Roberts, Carla J VOID: 501 Management 10020 · ST Payroll-1555 0.00 177,749.75
07/25/2008 23591 -MULTIPLE- VOID: 501 Management 10020 · ST Payroll-1555 0.00 177,749.75
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10/15/2010 Roberts, Carla J VOID: 501 Management 10020 · ST Payroll-1555 0.00 345,907.61
10/15/2010 -MULTIPLE- VOID: 501 Management 10020 · ST Payroll-1555 0.00 345,907.61
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12/06/2013 Roberts, Carla J VOID: 501 Management 10020 · ST Payroll-1555 2,704.04 549,463.69
01/24/2014 cash Roberts, Carla J 501 Management 10020 · ST Payroll-1555 1,352.02 559,755.25
01/24/2014 cash Roberts, Carla J 501 Management 10020 · ST Payroll-1555 0.00 559,755.25
01/24/2014 cash -MULTIPLE- 501 Management 10020 · ST Payroll-1555 103.43 559,858.68
01/31/2014 cash Roberts, Carla J 501 Management 10020 · ST Payroll-1555 1,352.02 561,210.70
01/31/2014 cash -MULTIPLE- 501 Management 10020 · ST Payroll-1555 103.43 561,314.13
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10/24/2014 44527 Roberts, Carla J 300 Pysc Residential Treatment 10020 · ST Payroll-1555 1,352.02 616,563.78
10/24/2014 44527 -MULTIPLE- 300 Pysc Residential Treatment 10020 · ST Payroll-1555 103.43 616,667.21
10/24/2014 44527 Roberts, Carla J 300 Pysc Residential Treatment 10020 · ST Payroll-1555 0.00 616,667.21
10/31/2014 44597 Roberts, Carla J 300 Pysc Residential Treatment 10020 · ST Payroll-1555 1,352.02 618,023.83
10/31/2014 44597 -MULTIPLE- 300 Pysc Residential Treatment 10020 · ST Payroll-1555 103.43 618,127.26
10/31/2014 44597 Roberts, Carla J 300 Pysc Residential Treatment 10020 · ST Payroll-1555 0.00 618,127.26
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01/30/2015 45571 Roberts, Carla J Replaces check 45489 501 Management 10020 · ST Payroll-1555 1,352.02 641,384.62
01/30/2015 45571 -MULTIPLE- Replaces check 45489 501 Management 10020 · ST Payroll-1555 103.43 641,488.05
01/30/2015 45571 Roberts, Carla J Replaces check 45489 501 Management 10020 · ST Payroll-1555 0.00 641,488.05
01/30/2015 45571 Roberts, Carla J Replaces check 45489 10020 · ST Payroll-1555 4.60 641,492.65
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03/18/2016 49923 Roberts, Carla J Replacing lost ck# 49780 501 Management 10020 · ST Payroll-1555 1,352.02 726,067.49
03/18/2016 49923 -MULTIPLE- Replacing lost ck# 49780 501 Management 10020 · ST Payroll-1555 103.42 726,170.91
03/18/2016 49923 Roberts, Carla J Replacing lost ck# 49780 501 Management 10020 · ST Payroll-1555 0.00 726,170.91
03/18/2016 49923 Roberts, Carla J Replacing lost ck# 49780 501 Management 10020 · ST Payroll-1555 4.60 726,175.51
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06/10/2016 50726 Roberts, Carla J Replacing CK# 50598 501 Management 10020 · ST Payroll-1555 1,352.02 743,588.08
06/10/2016 50726 -MULTIPLE- Replacing CK# 50598 501 Management 10020 · ST Payroll-1555 103.43 743,691.51
06/10/2016 50726 Roberts, Carla J Replacing CK# 50598 501 Management 10020 · ST Payroll-1555 0.00 743,691.51
06/10/2016 50726 Roberts, Carla J Replacing CK# 50598 501 Management 10020 · ST Payroll-1555 4.60 743,696.11
09/30/2013 Roberts, Carla J 501 Management 1010 · Employee Advance(net PR) 21,632.32 778,468.87
09/30/2013 Roberts, Carla J 501 Management 1010 · Employee Advance(net PR) 0.00 778,468.87
09/30/2013 -MULTIPLE- 501 Management 1010 · Employee Advance(net PR) 1,654.87 780,123.74
11/22/2013 Roberts, Carla J 501 Management 1010 · Employee Advance(net PR) 10,816.16 790,939.90
11/22/2013 -MULTIPLE- 501 Management 1010 · Employee Advance(net PR) 827.44 791,767.34
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791,779.34 12.00 791,767.34
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3
of 288
Fill in this information to identify the case:
FILED
Debtor 1 Yahweh Center, Inc. U.S. Bankruptcy Court
Eastern District of North Carolina
Debtor 2
(Spouse, if filing) 3/22/2017
United States Bankruptcy Court Eastern District of North Carolina Stephanie J. Butler, Clerk
Case number: 16−04306
Official Form 410 Exhibit Q

Proof of Claim 04/16
Read the instructions before filling out this form. This form is for making a claim for payment in a bankruptcy case. Do not use this form to
make a request for payment of an administrative expense. Make such a request according to 11 U.S.C. § 503.
Filers must leave out or redact information that is entitled to privacy on this form or on any attached documents. Attach redacted copies of any
documents that support the claim, such as promissory notes, purchase orders, invoices, itemized statements of running accounts, contracts, judgments,
mortgages, and security agreements. Do not send original documents; they may be destroyed after scanning. If the documents are not available,
explain in an attachment.
A person who files a fraudulent claim could be fined up to $500,000, imprisoned for up to 5 years, or both. 18 U.S.C. §§ 152, 157, and 3571.
Fill in all the information about the claim as of the date the case was filed. That date is on the notice of bankruptcy (Form 309) that you received.
Part 1: Identify the Claim

1.Who is the current Special Cmte of Non−Insider Priority Wage Claimant
creditor?
Name of the current creditor (the person or entity to be paid for this claim)
Other names the creditor used with the debtor
2.Has this claim been No

acquired from Yes. From whom?
someone else?
3.Where should notices Where should notices to the creditor be sent? Where should payments to the creditor be sent? (if
and payments to the different)
creditor be sent? Special Cmte of Non−Insider Priority Wage
Claimant
Federal Rule of Name
Bankruptcy Procedure Name
(FRBP) 2002(g)
7036 Wrightsville Ave, Suite 101
Contact phone 910−399−3458 Contact phone
Contact email Contact email

[email protected]
Uniform claim identifier for electronic payments in chapter 13 (if you use one):
4.Does this claim amend No

one already filed? Yes. Claim number on court claims registry (if known) 21 Filed on 02/17/2017
MM / DD / YYYY
5.Do you know if anyone No
else has filed a proof Yes. Who made the earlier filing?
of claim for this claim?
Official Form 410 Proof of Claim page 1
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Part 2: Give Information About the Claim as of the Date of
the288
Case Was Filed
6.Do you have any No
number you use to Yes. Last 4 digits of the debtor's account or any number you use to identify the debtor:
identify the debtor?
7.How much is the $ 399731.42 Does this amount include interest or other charges?
claim? No
Yes. Attach statement itemizing interest, fees, expenses, or
other charges required by Bankruptcy Rule 3001(c)(2)(A).
8.What is the basis of Examples: Goods sold, money loaned, lease, services performed, personal injury or wrongful
the claim? death, or credit card. Attach redacted copies of any documents supporting the claim required by
Bankruptcy Rule 3001(c).
Limit disclosing information that is entitled to privacy, such as healthcare information.
11 U.S.C. 507(a)(4)
9. Is all or part of the No

claim secured? Yes. The claim is secured by a lien on property.
Nature of property:
Real estate. If the claim is secured by the debtor's principal residence, file a Mortgage
Proof of Claim Attachment (Official Form 410−A) with this Proof of Claim.
Motor vehicle
Other. Describe:
Basis for perfection:
Attach redacted copies of documents, if any, that show evidence of perfection of a security
interest (for example, a mortgage, lien, certificate of title, financing statement, or other
document that shows the lien has been filed or recorded.)
Value of property: $
Amount of the claim that is $

secured:
Amount of the claim that is $ (The sum of the secured and
unsecured: unsecured amounts should
match the amount in line 7.)
Amount necessary to cure any default as of the $

date of the petition:
Annual Interest Rate (when case was filed) %

Fixed
Variable
10.Is this claim based on No
a lease? Yes. Amount necessary to cure any default as of the date of the petition.$
11.Is this claim subject to No

a right of setoff? Yes. Identify the property:

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Is all or part of the claim
of 288
12. No
entitled to priority under Amount entitled to priority
11 U.S.C. § 507(a)? Yes. Check all that apply:
A claim may be partly Domestic support obligations (including alimony and child support) $
priority and partly under 11 U.S.C. § 507(a)(1)(A) or (a)(1)(B).
nonpriority. For example,
in some categories, the Up to $2,850* of deposits toward purchase, lease, or rental of $
lawl imits the amount property or services for personal, family, or household use. 11
entitled to priority. U.S.C. § 507(a)(7).
Wages, salaries, or commissions (up to $12,850*) earned within $ 376116.58
180 days before the bankruptcy petition is filed or the debtor's
business ends, whichever is earlier. 11 U.S.C. § 507(a)(4).
Taxes or penalties owed to governmental units. 11 U.S.C. § $
507(a)(8).
Contributions to an employee benefit plan. 11 U.S.C. § 507(a)(5). $
Other. Specify subsection of 11 U.S.C. § 507(a)( ) that applies $
* Amounts are subject to adjustment on 4/1/19 and every 3 years after that for cases begun on or after the date
of adjustment.
Part 3: Sign Below

The person completing Check the appropriate box:
this proof of claim must
sign and date it. FRBP I am the creditor.
9011(b).
I am the creditor's attorney or authorized agent.
If you file this claim
electronically, FRBP I am the trustee, or the debtor, or their authorized agent. Bankruptcy Rule 3004.
5005(a)(2) authorizes courts
to establish local rules I am a guarantor, surety, endorser, or other codebtor. Bankruptcy Rule 3005.
specifying what a signature I understand that an authorized signature on this Proof of Claim serves as an acknowledgment that when calculating
is. the amount of the claim, the creditor gave the debtor credit for any payments received toward the debt.
A person who files a I have examined the information in this Proof of Claim and have a reasonable belief that the information is true
fraudulent claim could be and correct.
fined up to $500,000,
imprisoned for up to 5 I declare under penalty of perjury that the foregoing is true and correct.
years, or both.
18 U.S.C. §§ 152, 157 and
3571. Executed on date 3/22/2017
MM / DD / YYYY
/s/ Richard P. Cook
Signature
Print the name of the person who is completing and signing this claim:
Name Richard P. Cook
First name Middle name Last name

Title Attorney for Special Committee
Company
Identify the corporate servicer as the company if the authorized agent is a

servicer
Address 7036 Wrightsville Ave, Suite 101
Number Street
City State ZIP Code

Contact phone 910−399−3458 Email [email protected]

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Page239
1
ofof288
1
Amended Class Proof of Claim of Yahweh Center, Inc. Wage Claim Holders
Unpaid Hours Worked (Overtime Hours In Parentheses, and represented as 1.5 hours in Total Hours) Post-Petition Interest Total Wages Owed
Total Hours Hours Multiplied (8% through Feb 17, 2017) Liquidated Damages (Hours by Rate, plus General Unsecured Claim
Employee Name Pay Rate June 26 - July 2 July 3 - July 9 July 10 - July 16 July 17 - July 23 July 24 - July 30 July 31 - Aug 6 Aug 7 - 13 PTO (Including PTO) by Pay Rate N.C.G.S. § 95-25.22(a) Per Diem Interest N.C.G.S. § 95-25.22(a1) Interest and Liq. Dam.) (wage claim in excess of $12,850)
Adamec, Marla J. $14.00 42.75 (2.75) 45.5 (5.5) 46.75 (6.75) 47 (7) 40 50.25 283.25 $3,965.50 $159.92 $0.8692 $4,125.42 $8,250.84
Allabaugh, Christopher $23.08 40 40 40 40 40 40 147.25 387.25 $8,937.73 $360.45 $1.9590 $9,298.18 $12,850.00 $5,746.36
Bass, Sarah A. $18.00 32 35 67.00 $1,206.00 $48.64 $0.2643 $1,254.64 $2,509.28
Bell, Priscilla E. $15.00 40 40.5 (0.5) 47 (7) 44.5 (4.5) 35.5 54.25 267.75 $4,016.25 $161.97 $0.8803 $4,178.22 $8,356.44
Bellamy, Robert W. $15.00 41.75 (1.75) 42.5 (2.5) 42 (2) 39.75 52.5(12.5) 101 328.88 $4,933.13 $198.95 $1.0812 $5,132.08 $10,264.16
Bestul, Dustin M. $27.40 40 77 117.00 $3,205.80 $129.29 $0.7026 $3,335.09 $6,670.18
Brown, Deitra D. $15.50 1.625 44.75 (4.75)* 40** *W/O 3/6 - 3/12 **W/O 3/13 - 3/19 33.25 48.25 170.25 $2,638.88 $106.42 $0.5784 $2,745.30 $5,490.60
Ceasar, Kayla $11.50 47 (7.0) 37.25 9.75 87.75 $1,009.13 $40.70 $0.2212 $1,049.83 $2,099.66
Ceasar, Monisha C. $13.50 49.5 (9.5) 40 35.5 43(3) 36.75 33 40 59 342.50 $4,623.75 $186.47 $1.0134 $4,810.22 $9,620.44
Chowning, Jennifer C. $13.00 23 15.25 19.75 29.25 40 15.75 143.00 $1,859.00 $74.97 $0.4075 $1,933.97 $3,867.94
Colvin, Shona P. $13.00 53.75 (13.75) 34.25 35.25 30.75 20.25 18.25 199.375 $2,591.88 $104.53 $0.5681 $2,696.41 $5,392.82
Crump, Sarah E. $15.00 20 10.5 8.50 39.00 $585.00 $23.59 $0.1282 $608.59 $1,217.18
Daniels, Adam W. $13.25 37 30 67.00 $887.75 $35.80 $0.1946 $923.55 $1,847.10
Early, Christina $27.65 40 40 22 102.00 $2,820.30 $113.74 $0.6181 $2,934.04 $5,868.08
Ellison, Logan $13.75 48.5 (8.5) 49.75 (9.75) 55.75 (15.75) 48.25 (8.25) 46 (6) 66.25 338.63 $4,666.09 $187.77 $1.0205 $4,843.86 $9,687.72
Farmer, James E. No time cards provided (As scheduled) $99.74 $4.02 $0.0219 $103.76 $207.52
Fisher, Jordan M. $15.50 48.75 (8.75) 45(5) 43 (3) 49(9) 63 (23) 45.5 (5.5) 124.25 445.625 $6,907.19 $278.56 $1.5139 $7,185.75 $12,850.00 $1,521.50
Foster, Donnielle $15.75 54.25 (14.25) 43.25 (3.25) 106.25 $1,673.44 $67.49 $0.3668 $1,740.93 $3,481.86
Freeman, Akwana M. $12.00 40 40 40 40 40 40 186.40 426.4 $5,116.80 $206.35 $1.1215 $5,323.15 $10,646.30
Friant, Ruth N. $25.96 40 40 40 40 40 40 88.3 328.3 $8,523.16 $343.73 $1.8681 $8,866.89 $12,850.00 $4,883.78
Garceau, Megan $14.00 40 40 40 120 $1,680.00 $67.75 $0.3682 $1,747.75 $3,495.50
Grice, Emily No time cards provided (As scheduled) $990.93 $39.96 $0.2172 $1,030.89 $2,061.78
Hadley, Janice H. $26.00 43.75 (3.75) 43.25 (3.25) 28 118.5 $3,081.00 $124.25 $0.6753 $3,205.25 $6,410.50
Hansen, Cherryl M. No time cards provided (As scheduled) $315.47 $12.72 $0.0691 $328.19 $656.38
Hart, Karen C. $24.50 42 (2) 32.75 41.5 (1.5) 40.5(0.5) 34 42.25 (2.25) 28 264.125 $6,471.06 $260.97 $1.4183 $6,732.03 $12,850.00 $614.06
Harvey, Rhonda L. $14.42 40 40 40 40 40 40 240 $3,461.52 $139.60 $0.7587 $3,601.12 $7,202.24
Hayes, Shawn D. $20.67 40 40 40 40 40 123.5 323.5 $6,686.75 $269.67 $1.4656 $6,956.42 $12,850.00 $1,062.84
Henry, Carolyn M. $25.00 31 25.5 32 25.75 12.75 127 $3,175.00 $128.04 $0.6959 $3,303.04 $6,606.08
Holden, JoEllen $25.00 8.5 8 8 8.5 8 7 48 $1,200.00 $48.39 $0.2630 $1,248.39 $2,496.78
Jones, Renee E. $15.00 40 40.25 (0.25) 40.5 (0.5) 56 (16) 37.5 45.75 (5.75) 48.75 308.75 $4,631.25 $186.77 $1.0151 $4,818.02 $9,636.04
Kee, Steven E. $11.50 28.75 28.25 28.5 29 28.75 1 144.25 $1,658.88 $66.90 $0.3636 $1,725.78 $3,451.56
Kelly, Brittany L. $13.25 37.25 37.25 37 12 38.75 162.25 $2,149.81 $86.70 $0.4712 $2,236.51 $4,473.02
Lampley, Nancy B. $25.00 16.5 16.25 16.5 25.25 17.25 91.75 $2,293.75 $92.50 $0.5027 $2,386.25 $4,772.50
Lendacki, James R. $21.64 40 40 40 40 40 40 63.5 303.5 $6,567.74 $264.87 $1.4395 $6,832.61 $12,850.00 $815.22
Linebarier, Melinda A. $24.00 25 25 25 33 25.25 16.5 149.75 $3,594.00 $144.94 $0.7877 $3,738.94 $7,477.88
Martin, Amy No time cards provided (As scheduled) $186.66 $7.53 $0.0409 $194.19 $388.38
McGraw, Jessica D. $13.00 41 (1) 29.5 0 71 $923.00 $37.22 $0.2023 $960.22 $1,920.44
McManus, Ann P. $27.00 28.57 41 36.25 37 35.5 35.75 36 48 298.07 $8,047.89 $324.56 $1.7639 $8,372.45 $12,850.00 $3,894.90
Melcher, Karla M. No time cards provided (As scheduled) $336.71 $13.58 $0.0738 $350.29 $700.58
Melvin, LaSonia $19.23 40 40 40 40 40 30 230 $4,423.07 $178.38 $0.9694 $4,601.45 $9,202.90
Moore, Timothy Jr. $12.00 36.5 33.25 37 33.75 37.25 80.25# 258 $3,096.00 $124.86 $0.7877 $3,220.86 $6,441.72
Palanza, Jeanne E.G. $24.04 40 40 34 114 $2,740.56 $110.52 $0.6007 $2,851.08 $5,702.16
Papach, Michael $13.50 37.5 25.75 63.25 $853.88 $34.44 $0.1872 $888.32 $1,776.64
Parker, Darnell $13.00 35 36.5 33.75 105.25 $1,368.25 $55.18 $0.2999 $1,423.43 $2,846.86
Patterson, Chelsa $11.75 41.25 (1.25) 35.25 48 125.125 $1,470.22 $59.29 $0.3222 $1,529.51 $3,059.02
Price, Maegan L. $12.00 29.5 12 41.5 $498.00 $20.08 $0.1092 $518.08 $1,036.16
Pullen, Venicia S. $15.00 65.5 (25.5) 52.5 (12.5) 51.75 (11.75) 43.75 (3.75) 43.5 (3.5) 25 48.5 359 $5,385.00 $217.17 $1.1803 $5,602.17 $11,204.34
Redding, Mallory D. $12.00 37.75 40 24.75 40 29 32 203.5 $2,442.00 $98.48 $0.5352 $2,540.48 $5,080.96
Renaldi, Victoria L. $24.50 37.375 32.75 33.25 33.25 33 24.25 40 233.875 $5,729.94 $231.08 $1.2559 $5,961.02 $11,922.04
Reynolds, Rachel R. $13.25 21.75 16.5 16 4# 58.25 $771.81 $31.13 $0.1692 $802.94 $1,605.88
Riggs, Amber D. $11.50 36.25 33.75 29# 99 $1,138.50 $45.91 $0.2495 $1,184.41 $2,368.82
Saunders, Ashley M. $13.50 38 37.75 75.75 $1,022.63 $41.24 $0.2241 $1,063.87 $2,127.74
Siebbeles, Ellen R. $25.00 40.75 (0.75) 41.25(1.25) 34.25 43.5 (3.5) 42 (2) 42.25(2.25) 65.25 314.125 $7,853.13 $316.71 $1.7212 $8,169.84 $12,850.00 $3,489.68
Sipes, Laura R. No time cards provided (As scheduled) $319.92 $12.90 $0.0701 $332.82 $665.64
Slaughter, Felicia D. No time cards provided (As scheduled) $692.19 $27.92 $0.1517 $720.11 $1,440.22
Stabley, Ashley M. $13.50 49 (9) 44.5 (4.5) 38.75 47.5 (7.5) 47 (7) 62 302.75 $4,087.13 $164.83 $0.8958 $4,251.96 $8,503.92
Tart, Wilson D. $21.15 42 40 40 40 40 40 40 46 328.00 $6,938.43 $279.82 $1.5208 $7,218.25 $12,850.00 $1,586.50
Varano, Constantino R. $13.50 53.5 (13.5) 53 (13) 21 38 178.75 $2,413.13 $97.32 $0.5289 $2,510.45 $5,020.90
Wall, Stephanie G. $14.00 47.5 (7.5) 50 (10) 12 118.25 $1,655.50 $66.76 $0.3628 $1,732.26 $3,464.52
Weiss, Jillian S. $13.50 34.75 35.75 37 107.5 $1,451.25 $58.53 $0.3181 $1,509.78 $3,019.56
Whiston, Nicole J. $25.00 16.75 17 33.75 $843.75 $34.03 $0.1849 $877.78 $1,755.56
Wilber, Rebekah J. $19.23 40 40 32 112 $2,153.84 $86.86 $0.4721 $2,240.70 $4,481.40
Williams, Tarvis D. $13.50 45.5 (5.5) 12.5 76 136.75 $1,846.13 $74.45 $0.4046 $1,920.58 $3,841.16
Winstead, Joel R. $13.00 35.75 35 38.25 40 37.75 36 222.75 $2,895.75 $116.78 $0.6347 $3,012.53 $6,025.06
Wright, Larry R. No time cards provided (As scheduled) $310.30 $12.51 $0.0680 $322.81 $645.62
# includes hours Aug 14 -16

Totals $192,118.25 $7,747.46 $199,865.71 $376,116.58 $23,614.84
of 288
EXHIBIT Exhibit
D R
of 288
Case
Case 16-04306-5-JNC
16-04306-5-JNC Doc
Doc 68
446 Filed
Filed10/17/16
07/20/18 Entered
Entered10/17/16
07/20/1809:17:02
13:07:52 Page
Page1 242
of 4
of 288
Exhibit S
10/17/2016
Case
Case 16-04306-5-JNC
16-04306-5-JNC Doc
Doc 68
446 Filed
Filed10/17/16
07/20/18 Entered
Entered10/17/16
07/20/1809:17:02
13:07:52 Page
Page2 243
of 4
of 288
Case
Case 16-04306-5-JNC
16-04306-5-JNC Doc
Doc 68
446 Filed
Filed10/17/16
07/20/18 Entered
Entered10/17/16
07/20/1809:17:02
13:07:52 Page
Page3 244
of 4
of 288
Case
Case 16-04306-5-JNC
16-04306-5-JNC Doc
Doc 68
446 Filed
Filed10/17/16
07/20/18 Entered
Entered10/17/16
07/20/1809:17:02
13:07:52 Page
Page4 245
of 4
of 288
06/12/18 Case 16-04306-5-JNC Doc 446 Filed 07/20/18
Transaction Detail Entered
By 07/20/18 13:07:52
Account Page 246
Accrual Basis of 288
Yahweh Center, Inc.

Exhibit T
August 16, 2014-August 16, 2015
Will Adair
10/08/2014 -MULTIPLE- Replacement check # 4459 (Operating) 10020 · ST Payroll-1555 149.83 -149.83
10/08/2014 -MULTIPLE- -MULTIPLE- 10020 · ST Payroll-1555 536.47 -686.30
10/08/2014 Will Adair Replacement check # 4459 (Operating) 10020 · ST Payroll-1555 87.71 -774.01
11/24/2014 -MULTIPLE- -MULTIPLE- 1006 · ST Operating - 2500 495.20 -1,269.21
11/24/2014 Will Adair phone case 1006 · ST Operating - 2500 19.56 -1,288.77
11/24/2014 Will Adair late payment fee 1006 · ST Operating - 2500 25.00 -1,313.77
11/24/2014 Will Adair credit card interest 1006 · ST Operating - 2500 91.10 -1,404.87
12/19/2014 Will Adair Repair tools 2001 · Accounts Payable (990 line 60) 94.05 -1,498.92
12/19/2014 -MULTIPLE- -MULTIPLE- 2001 · Accounts Payable (990 line 60) 263.85 -1,762.77
12/19/2014 Will Adair Purchase interest 2001 · Accounts Payable (990 line 60) 98.76 -1,861.53
12/19/2014 Will Adair Best Buy - Projector Screen 2001 · Accounts Payable (990 line 60) 128.39 -1,989.92
12/19/2014 Will Adair Payroll Subscription - Intuit 2001 · Accounts Payable (990 line 60) 479.00 -2,468.92
12/19/2014 Will Adair TWC 2001 · Accounts Payable (990 line 60) 309.88 -2,778.80
12/19/2014 Will Adair Peach stove element 2001 · Accounts Payable (990 line 60) 66.57 -2,845.37
12/31/2014 Will Adair 2 Otter Box Cases 2001 · Accounts Payable (990 line 60) 45.98 -3,776.68
12/31/2014 Will Adair 2 toners for Dell Printer 2001 · Accounts Payable (990 line 60) 111.31 -3,887.99
12/31/2014 Will Adair Payroll Subscription - Intuit 2001 · Accounts Payable (990 line 60) 383.45 -4,271.44
04/23/2015 Will Adair 2001 · Accounts Payable (990 line 60) 679.68 -4,951.12
07/17/2015 Will Adair DIVERSIFIED ENERGY 2001 · Accounts Payable (990 line 60) 0.00 -4,951.12
Reimburse Will for paying Div. Energy
07/17/2015 Will Adair invoice dated 5/31/15 1006 · ST Operating - 2500 249.46 -5,200.58
07/21/2015 Will Adair receipt dated 6/18/15 1006 · ST Operating - 2500 117.91 -5,318.49
5,318.49
Page 1 of 1
10:55 AM Yahweh Center, Inc.
Case 16-04306-5-JNC
06/26/18 Doc 446 Filed 07/20/18
Transaction Detail ByEntered
Account07/20/18 13:07:52 Page 247
Accrual Basis
August 16, 2006 of 288 August 16, 2016
through
Exhibit U
SunTrust Fees
Type Date Name Memo Split Debit Credit Balance
Check 05/03/2007 NSF Charges 1006 · ST Operating - 2500 64.00 267.00

Deposit 05/03/2007 Reversal Of NSF Fees1006 · ST Operating - 2500 64.00 459.00
Deposit 05/30/2007 Reversal of NSF Fees 1006 · ST Operating - 2500 32.00 331.00
Check 06/22/2007 NSF Charges 1006 · ST Operating - 2500 96.00 1,771.00
Check 06/28/2007 NSF Fees 1006 · ST Operating - 2500 32.00 1,861.00
Check 06/01/2007 NSF Fees 10020 · ST Payroll-1555 96.00 2,370.00
Deposit 06/22/2007 Refund of Overdraft Fee
1006 · ST Operating - 2500 32.00 2,338.00
Check 07/09/2007 Overdraft Fees 1006 · ST Operating - 2500 70.00 2,920.00
Check 07/09/2007 Overdraft Free 1006 · ST Operating - 2500 35.00 2,955.00
Check 07/17/2007 Overdraft Fee 1006 · ST Operating - 2500 35.00 2,990.00
Check 09/26/2007 NSF Fee 10020 · ST Payroll-1555 35.00 3,998.00
Check 10/22/2007 NSF Fee 1006 · ST Operating - 2500 35.00 4,418.00
Check 10/23/2007 NSF Returned Fees 1006 · ST Operating - 2500 105.00 4,523.00
Check 10/24/2007 Extended Overdraft Fee
1006 · ST Operating - 2500 35.00 4,558.00
Check 11/23/2007 NSF Fee 1031 · SunTrust Acct 7640 35.00 5,561.00
Check 12/03/2007 NSF Fees 1026 · ST Special Events 1415 70.00 6,016.00
Check 11/30/2007 NSF Fees 1031 · SunTrust Acct 7640 35.00 6,086.00
Page 1 of 16
Case 16-04306-5-JNC
06/26/18 Doc 446 Filed 07/20/18
Account07/20/18 13:07:52 Page 248
Accrual Basis
August 16, 2006 of 288 August 16, 2016
through

Check 12/18/2007 NSF Fee 1026 · ST Special Events 1415 35.00 8,355.00
Check 01/09/2008 1006 · ST Operating - 2500 35.00 8,806.00
Check 01/14/2008 10020 · ST Payroll-1555 105.00 9,716.00
Check 01/15/2008 10020 · ST Payroll-1555 105.00 9,821.00
Check 01/14/2008 1026 · ST Special Events 1415 35.00 9,856.00
Deposit 01/14/2008 Refund Of NSF Fees 1006 · ST Operating - 2500 70.00 10,025.00
Check 02/29/2008 NSF FEE 10020 · ST Payroll-1555 35.00 11,209.00
Check 05/12/2008 10020 · ST Payroll-1555 35.00 11,244.00
Check 05/09/2008 10020 · ST Payroll-1555 70.00 11,314.00
Check 05/08/2008 10020 · ST Payroll-1555 70.00 11,384.00
Check 05/07/2008 10020 · ST Payroll-1555 35.00 11,419.00
Check 05/06/2008 10020 · ST Payroll-1555 175.00 11,594.00
Check 05/05/2008 10020 · ST Payroll-1555 385.00 11,979.00
Check 05/02/2008 10020 · ST Payroll-1555 175.00 12,154.00
Page 2 of 16
Case 16-04306-5-JNC
06/26/18 Doc 446 Filed 07/20/18
Account07/20/18 13:07:52 Page 249
Accrual Basis
August 16, 2006 of 288 August 16, 2016
through

General Journal 12/03/2012 1008 · ST Cottage -7443 (SunTrust Checking Account
0.00- Cottage 7443) 9,617.34
Check 03/31/2013 Service Charge 1006 · ST Operating - 2500 1,425.00 11,042.34
Check 02/28/2013 Service Charge 10020 · ST Payroll-1555 2,489.60 13,531.94
Check 11/03/2014 10020 · ST Payroll-1555 76.00 16,480.14
Check 11/04/2014 10020 · ST Payroll-1555 456.00 16,936.14
Check 11/10/2014 10020 · ST Payroll-1555 76.00 17,012.14
Check 11/10/2014 overdraft 10020 · ST Payroll-1555 684.00 17,696.14
Check 11/25/2014 overdraft item fee 1026 · ST Special Events 1415 76.00 18,342.14
Check 11/19/2014 overdraft item fee 1008 · ST Cottage -7443 (SunTrust Checking Account
38.00- Cottage 7443) 18,380.14
Check 12/05/2014 1008 · ST Cottage -7443 (SunTrust Checking Account
38.00- Cottage 7443) 18,418.14
38.00- Cottage 7443) 18,456.14
38.00- Cottage 7443) 18,494.14
38.00- Cottage 7443) 18,532.14
38.00- Cottage 7443) 18,570.14
38.00- Cottage 7443) 18,608.14
Check 12/29/2014 overdraft fee 1006 · ST Operating - 2500 76.00 18,684.14
Check 01/12/2015 returned item fee 1006 · ST Operating - 2500 152.00 18,836.14
Check 12/09/2014 overdraft protection fee10020 · ST Payroll-1555 12.50 18,848.64
Check 12/09/2014 10020 · ST Payroll-1555 342.00 19,190.64
Check 12/09/2014 Duplicate entry 10020 · ST Payroll-1555 0.00 19,190.64
Check 12/23/2014 overdraft item fee 10020 · ST Payroll-1555 228.00 19,431.14
Check 01/02/2015 NSF fee 1008 · ST Cottage -7443 (SunTrust Checking Account
38.00- Cottage 7443) 19,659.14
Deposit 01/02/2015 NSF fee reversed 1008 · ST Cottage -7443 (SunTrust Checking Account - Cottage
38.00
7443) 19,621.14
Check 01/14/2015 VOID: overdraft 1006 · ST Operating - 2500 0.00 19,621.14
Check 01/13/2015 overdraft 1006 · ST Operating - 2500 76.00 19,697.14
Deposit 01/14/2015 fee reversal 1006 · ST Operating - 2500 76.00 19,621.14
38.00- Cottage 7443) 19,659.14
38.00- Cottage 7443) 19,697.14
Check 01/26/2015 10020 · ST Payroll-1555 38.00 19,735.14
Check 01/23/2015 10020 · ST Payroll-1555 38.00 19,773.14
Check 01/23/2015 10020 · ST Payroll-1555 38.00 19,811.14
Check 01/30/2015 overdraft fee 1026 · ST Special Events 1415 38.00 19,861.64
Check 02/02/2015 returned item fee 1008 · ST Cottage -7443 (SunTrust Checking Account
76.00- Cottage 7443) 20,127.64
Check 01/12/2015 overdraft prot. fee 10020 · ST Payroll-1555 12.50 20,152.64
Check 01/12/2015 10020 · ST Payroll-1555 380.00 20,532.64
Page 3 of 16
Case 16-04306-5-JNC
06/26/18 Doc 446 Filed 07/20/18
Account07/20/18 13:07:52 Page 250
Accrual Basis
August 16, 2006 of 288 August 16, 2016
through

Check 01/27/2015 10020 · ST Payroll-1555 228.00 22,166.64
Check 02/06/2015 returned item fee 10020 · ST Payroll-1555 114.00 22,356.64
Check 02/09/2015 10020 · ST Payroll-1555 12.50 22,369.14
Check 02/10/2015 VOID: not on bank stmt10020 · ST Payroll-1555 0.00 22,369.14
Check 02/11/2015 overdraft item fee 1006 · ST Operating - 2500 38.00 22,597.14
38.00- Cottage 7443) 22,673.14
Check 02/10/2015 overdraft item fee 1008 · ST Cottage -7443 (SunTrust Checking Account
38.00- Cottage 7443) 22,711.14
Check 02/17/2015 Misc $1 debit? 1026 · ST Special Events 1415 1.00 22,712.14
Check 02/17/2015 another misc. $1 debit?1026 · ST Special Events 1415 1.00 22,713.14
Deposit 02/17/2015 misc $2.00 credit 1026 · ST Special Events 1415 2.00 22,711.14
Check 02/19/2015 overdraft 1008 · ST Cottage -7443 (SunTrust Checking Account
38.00- Cottage 7443) 22,825.14
38.00- Cottage 7443) 22,863.14
76.00- Cottage 7443) 22,939.14
General Journal 03/05/2015 Janel McSwain's replacement
10020 ·ck
STshort
Payroll-1555
by $9, other replacement check over 9.00 23,652.14
General Journal 03/05/2015 Record bank fee added10020
to S Hayes
· ST Payroll-1555
payroll ck replacement for 45766 5.00 23,657.14
38.00- Cottage 7443) 25,291.14
38.00- Cottage 7443) 25,329.14
38.00- Cottage 7443) 25,974.64
Check 04/27/2015 10020 · ST Payroll-1555 342.00 26,316.64
General Journal 05/21/2015 -MULTIPLE- 8109 · Recreation/Entertainment (990 line 43) 254.50 26,596.14
General Journal 11/05/2015 10020 · ST Payroll-1555 152.00 26,969.64
General Journal 11/05/2015 NSF 10020 · ST Payroll-1555 380.00 27,349.64
General Journal 12/11/2015 -MULTIPLE- -SPLIT- 114.00 27,463.64
Check 05/05/2010 SunTrust Certified Check for Mortgage
1006 · ST Operating - 2500 320.00 53,753.18
Check 06/09/2010 SunTrust Cashier's Check for Mortgage
10020 · ST Payroll-1555 320.00 54,073.18
General Journal 01/03/2013 SunTrust 1006 · ST Operating - 2500 152.00 53,921.18
Check 01/31/2013 SunTrust Service Charge 1006 · ST Operating - 2500 1,235.00 55,156.18
Deposit 02/20/2013 SunTrust Deposit 1006 · ST Operating - 2500 304.00 54,852.18
Check 01/31/2013 SunTrust Service Charge 10020 · ST Payroll-1555 1,637.80 56,489.98
Check 04/30/2013 SunTrust Service Charge 1006 · ST Operating - 2500 627.00 57,116.98
General Journal 03/01/2013 SunTrust 10020 · ST Payroll-1555 38.00 57,078.98
Check 03/31/2013 SunTrust Service Charge 1008 · ST Cottage -7443 (SunTrust Checking Account
430.00- Cottage 7443) 56,900.98
580.00- Cottage 7443) 57,480.98
Page 4 of 16
Case 16-04306-5-JNC
06/26/18 Doc 446 Filed 07/20/18
Account07/20/18 13:07:52 Page 251
Accrual Basis
August 16, 2006 of 288 August 16, 2016
through

Check 04/30/2013 SunTrust Service Charge 1006 · ST Operating - 2500 741.00 58,221.98
Check 02/28/2013 SunTrust Service Charge 1026 · ST Special Events 1415 276.00 58,497.98
Check 04/09/2013 SunTrust Overdraft fee 10020 · ST Payroll-1555 38.00 58,535.98
Check 04/15/2013 SunTrust Overdraft fee 10020 · ST Payroll-1555 532.00 59,067.98
Check 04/16/2013 SunTrust overdraft fee 10020 · ST Payroll-1555 342.00 59,409.98
Check 06/28/2013 SunTrust returned item fee 10020 · ST Payroll-1555 304.00 65,789.98
Check 06/28/2013 SunTrust stop payment fee 10020 · ST Payroll-1555 38.00 65,827.98
Deposit 07/01/2013 SunTrust reverse returned item fee
10020 · ST Payroll-1555 304.00 65,523.98
Deposit 07/16/2013 SunTrust REVERSE RETURNED
10020
ITEM· FEE
ST Payroll-1555 456.00 65,067.98
Check 07/01/2013 SunTrust Overdraft Fee 10020 · ST Payroll-1555 760.00 65,827.98
Check 07/01/2013 SunTrust Overdraft Fee 10020 · ST Payroll-1555 304.00 66,131.98
Check 07/16/2013 SunTrust overdraft item fee 10020 · ST Payroll-1555 456.00 68,601.98
Check 08/06/2013 SunTrust od fee 10020 · ST Payroll-1555 532.00 71,223.98
Check 08/12/2013 SunTrust OD fee 10020 · ST Payroll-1555 760.00 71,983.98
Page 5 of 16
Case 16-04306-5-JNC
06/26/18 Doc 446 Filed 07/20/18
Account07/20/18 13:07:52 Page 252
Accrual Basis
August 16, 2006 of 288 August 16, 2016
through

Deposit 09/03/2013 SunTrust reverse od fee 10020 · ST Payroll-1555 380.00 75,213.98
Deposit 09/23/2013 SunTrust REVERSAL OD 10020 · ST Payroll-1555 38.00 75,175.98
Deposit 09/24/2013 SunTrust REVERSE OD FEE 10020 · ST Payroll-1555 722.00 74,453.98
Deposit 10/07/2013 SunTrust REVERSE OD FEES 10020 · ST Payroll-1555 266.00 79,849.98
Check 10/07/2013 SunTrust OD FEE 10020 · ST Payroll-1555 380.00 81,141.98
Check 05/01/2013 SunTrust OD FEE 1006 · ST Operating - 2500 114.00 89,349.98
Page 6 of 16
Case 16-04306-5-JNC
06/26/18 Doc 446 Filed 07/20/18
Account07/20/18 13:07:52 Page 253
Accrual Basis
August 16, 2006 of 288 August 16, 2016
through

Check 05/01/2013 SunTrust OD FEE 1008 · ST Cottage -7443 (SunTrust Checking Account
38.00- Cottage 7443) 90,107.98
38.00- Cottage 7443) 90,145.98
76.00- Cottage 7443) 90,221.98
36.00- Cottage 7443) 90,257.98
76.00- Cottage 7443) 90,333.98
38.00- Cottage 7443) 90,371.98
38.00- Cottage 7443) 90,409.98
38.00- Cottage 7443) 90,447.98
76.00- Cottage 7443) 90,523.98
38.00- Cottage 7443) 90,561.98
38.00- Cottage 7443) 90,599.98
38.00- Cottage 7443) 90,637.98
38.00- Cottage 7443) 90,675.98
Deposit 05/24/2013 SunTrust reverse od fee 1008 · ST Cottage -7443 (SunTrust Checking Account - Cottage
38.00
7443) 90,637.98
Check 05/01/2013 SunTrust OD FEE 1026 · ST Special Events 1415 76.00 90,713.98
Deposit 12/02/2013 SunTrust reversal od fee 10020 · ST Payroll-1555 304.00 90,561.98
Deposit 12/09/2013 SunTrust REVERSAL OD FEES 10020 · ST Payroll-1555 722.00 89,839.98
Deposit 12/16/2013 SunTrust REVERSAL OD FEE 10020 · ST Payroll-1555 722.00 89,117.98
Deposit 06/03/2013 SunTrust reverse OD 1006 · ST Operating - 2500 38.00 97,477.98
Page 7 of 16
Case 16-04306-5-JNC
06/26/18 Doc 446 Filed 07/20/18
Account07/20/18 13:07:52 Page 254
Accrual Basis
August 16, 2006 of 288 August 16, 2016
through

Deposit 06/03/2013 SunTrust reverse od 1008 · ST Cottage -7443 (SunTrust Checking Account - Cottage
38.00
7443) 99,344.98
76.00- Cottage 7443) 99,420.98
38.00- Cottage 7443) 99,458.98
36.00- Cottage 7443) 99,494.98
38.00- Cottage 7443) 99,532.98
38.00- Cottage 7443) 99,570.98
38.00- Cottage 7443) 99,608.98
76.00- Cottage 7443) 99,684.98
38.00- Cottage 7443) 99,722.98
38.00- Cottage 7443) 99,760.98
76.00- Cottage 7443) 99,836.98
38.00- Cottage 7443) 99,874.98
38.00- Cottage 7443) 99,912.98
Check 06/20/2013 SunTrust od fee 1009 · US Treasury-7900 (Payments made to US Treasury/IRS
38.00 for back99,950.98
taxes owed)
38.00 for back99,988.98
taxes owed)
38.00 for back
100,026.98
taxes owed)
Check 07/22/2013 SunTrust OD fee 1006 · ST Operating - 2500 36.00 100,518.98
76.00- Cottage 7443)101,392.98
38.00- Cottage 7443)101,430.98
38.00- Cottage 7443)101,468.98
38.00- Cottage 7443)101,506.98
38.00- Cottage 7443)101,544.98
Page 8 of 16
Case 16-04306-5-JNC
06/26/18 Doc 446 Filed 07/20/18
Account07/20/18 13:07:52 Page 255
Accrual Basis
August 16, 2006 of 288 August 16, 2016
through

38.00- Cottage 7443)101,582.98
76.00- Cottage 7443)101,658.98
38.00- Cottage 7443)101,696.98
38.00- Cottage 7443)101,734.98
Deposit 09/03/2013 SunTrust Deposit 1008 · ST Cottage -7443 (SunTrust Checking Account - Cottage
38.00
7443)103,024.98
Check 09/03/2013 SunTrust OD fee 1008 · ST Cottage -7443 (SunTrust Checking Account
38.00- Cottage 7443)103,062.98
38.00- Cottage 7443)103,100.98
114.00- Cottage 7443)103,214.98
38.00- Cottage 7443)103,252.98
38.00- Cottage 7443)103,290.98
76.00- Cottage 7443)103,366.98
76.00- Cottage 7443)103,442.98
38.00- Cottage 7443)103,480.98
38.00- Cottage 7443)103,518.98
38.00- Cottage 7443)103,556.98
38.00- Cottage 7443)103,594.98
38.00- Cottage 7443)103,632.98
38.00- Cottage 7443)103,670.98
Deposit 10/01/2013 SunTrust reverse OD fee 1008 · ST Cottage -7443 (SunTrust Checking Account - Cottage
38.00
7443)105,796.98
38.00- Cottage 7443)105,834.98
38.00- Cottage 7443)105,872.98
38.00- Cottage 7443)105,910.98
38.00- Cottage 7443)105,948.98
Page 9 of 16
Case 16-04306-5-JNC
06/26/18 Doc 446 Filed 07/20/18
Account07/20/18 13:07:52 Page 256
Accrual Basis
August 16, 2006 of 288 August 16, 2016
through

38.00- Cottage 7443)105,986.98
38.00- Cottage 7443)106,024.98
38.00- Cottage 7443)106,062.98
76.00- Cottage 7443)106,138.98
38.00- Cottage 7443)106,176.98
38.00- Cottage 7443)106,214.98
36.00- Cottage 7443)106,250.98
76.00- Cottage 7443)106,326.98
Deposit 10/01/2013 SunTrust reverse OD fee 1006 · ST Operating - 2500 608.00 105,718.98
76.00- Cottage 7443)107,160.98
Deposit 11/01/2013 SunTrust reverse OD fee 1006 · ST Operating - 2500 38.00 107,540.98
38.00- Cottage 7443)108,450.98
Page 10 of 16
Case 16-04306-5-JNC
06/26/18 Doc 446 Filed 07/20/18
Account07/20/18 13:07:52 Page 257
Accrual Basis
August 16, 2006 of 288 August 16, 2016
through

38.00 for back
110,755.95
taxes owed)
Deposit 01/02/2014 SunTrust reverse OD fee 1026 · ST Special Events 1415 38.00 110,717.95
Check 01/02/2014 SunTrust OD fee 1026 · ST Special Events 1415 36.00 110,753.95
Deposit 01/27/2014 SunTrust reverse od fees 10020 · ST Payroll-1555 38.00 111,019.95
Deposit 01/27/2014 SunTrust reverse od fees 10020 · ST Payroll-1555 722.00 110,297.95
Deposit 01/02/2014 SunTrust reverse OD Fees 10020 · ST Payroll-1555 684.00 109,613.95
Check 01/27/2014 SunTrust 10020 · ST Payroll-1555 38.00 111,893.95
Check 02/20/2014 SunTrust 1006 · ST Operating - 2500 36.00 113,411.95
Deposit 02/27/2014 SunTrust reverse fee 10020 · ST Payroll-1555 38.00 113,751.95
Page 11 of 16
Case 16-04306-5-JNC
06/26/18 Doc 446 Filed 07/20/18
Account07/20/18 13:07:52 Page 258
Accrual Basis
August 16, 2006 of 288 August 16, 2016
through

38.00- Cottage 7443)119,867.95
Deposit 03/03/2014 SunTrust Deposit 10020 · ST Payroll-1555 304.00 123,895.95
38.00- Cottage 7443)123,933.95
Deposit 04/17/2014 SunTrust Deposit 1026 · ST Special Events 1415 38.00 123,895.95
38.00- Cottage 7443)127,809.95
38.00- Cottage 7443)127,847.95
Page 12 of 16
Case 16-04306-5-JNC
06/26/18 Doc 446 Filed 07/20/18
Account07/20/18 13:07:52 Page 259
Accrual Basis
August 16, 2006 of 288 August 16, 2016
through

38.00- Cottage 7443)129,329.95
Check 07/14/2014 SunTrust 1008 · ST Cottage -7443 (SunTrust Checking Account
76.00- Cottage 7443)129,405.95
38.00- Cottage 7443)129,443.95
38.00- Cottage 7443)129,481.95
38.00- Cottage 7443)129,519.95
38.00- Cottage 7443)129,557.95
38.00- Cottage 7443)129,595.95
Deposit 08/01/2014 SunTrust Deposit 1008 · ST Cottage -7443 (SunTrust Checking Account - Cottage
38.00
7443)129,823.95
38.00- Cottage 7443)129,861.95
38.00- Cottage 7443)129,899.95
38.00- Cottage 7443)129,937.95
38.00- Cottage 7443)129,975.95
76.00- Cottage 7443)130,051.95
38.00- Cottage 7443)130,089.95
38.00- Cottage 7443)134,427.95
38.00- Cottage 7443)134,465.95
38.00- Cottage 7443)134,503.95
38.00- Cottage 7443)134,541.95
Page 13 of 16
Case 16-04306-5-JNC
06/26/18 Doc 446 Filed 07/20/18
Account07/20/18 13:07:52 Page 260
Accrual Basis
August 16, 2006 of 288 August 16, 2016
through

38.00- Cottage 7443)134,579.95
38.00- Cottage 7443)134,617.95
Check 04/20/2015 SunTrust returned item fee 1008 · ST Cottage -7443 (SunTrust Checking Account
76.00- Cottage 7443)135,187.95
38.00- Cottage 7443)135,225.95
Check 05/15/2015 SunTrust returned item fee - probably
1008 ck
· ST
to Cottage
Lowes Home
-7443Impr
(SunTrust Checking Account
38.00- Cottage 7443)135,263.95
Check 05/18/2015 SunTrust returned items fee 10020 · ST Payroll-1555 342.00 135,605.95
Check 05/21/2015 SunTrust overdraft item fee 1026 · ST Special Events 1415 38.00 135,757.95
Check 05/01/2015 SunTrust NSF fee drafted from acct
1008 · ST Cottage -7443 (SunTrust Checking Account
25.00- Cottage 7443)135,782.95
Check 05/05/2015 SunTrust overdraft protection fee10020 · ST Payroll-1555 12.50 135,795.45
Check 06/11/2015 SunTrust returned item fee 1006 · ST Operating - 2500 38.00 136,061.45
38.00- Cottage 7443)136,099.45
Check 06/19/2015 SunTrust returned item fee 1026 · ST Special Events 1415 38.00 136,137.45
38.00- Cottage 7443)136,213.45
Check 06/08/2015 SunTrust for Lowes Home Imp ck1008
bounce
· ST Cottage -7443 (SunTrust Checking Account
25.00- Cottage 7443)136,238.45
38.00- Cottage 7443)136,808.45
Check 07/02/2015 SunTrust NSF fee for check # 2115
1008
to ·Helping
ST Cottage
Hands
-7443
CPR(SunTrust Checking Account
25.00- Cottage 7443)136,833.45
Check 07/31/2015 SunTrust returned item fee ck 4569
1006 · ST Operating - 2500 38.00 136,871.45
Check 08/18/2015 SunTrust returned item fee ck 4543
1006 · ST Operating - 2500 38.00 137,517.45
38.00- Cottage 7443)137,555.45
Check 08/31/2015 SunTrust Overdraft item fee 1026 · ST Special Events 1415 38.00 137,960.45
Check 08/31/2015 SunTrust Returned item fee 1026 · ST Special Events 1415 76.00 138,036.45
Check 09/02/2015 SunTrust returned item fee ck # 4594
1006 · ST Operating - 2500 38.00 138,074.45
Page 14 of 16
Case 16-04306-5-JNC
06/26/18 Doc 446 Filed 07/20/18
Account07/20/18 13:07:52 Page 261
Accrual Basis
August 16, 2006 of 288 August 16, 2016
through

38.00- Cottage 7443)138,340.45
38.00- Cottage 7443)138,378.45
38.00- Cottage 7443)138,732.95
Check 09/01/2015 SunTrust returned item fee 1026 · ST Special Events 1415 76.00 138,808.95
Check 10/23/2015 SunTrust overdraft fee for ck 48111
10020 · ST Payroll-1555 38.00 138,897.45
Check 10/23/2015 SunTrust overdraft fee for ck 48164
10020 · ST Payroll-1555 38.00 138,935.45
Check 10/23/2015 SunTrust returned item fee for ck10020
#47900
· ST Payroll-1555 38.00 138,973.45
Check 10/23/2015 SunTrust returned item fee for ck10020
#48011
· ST Payroll-1555 38.00 139,011.45
Check 10/23/2015 SunTrust returned item fee for NC
10020
DOR· tax
ST pymt
Payroll-1555
for 170.15 38.00 139,049.45
38.00- Cottage 7443)139,239.45
Deposit 11/30/2015 SunTrust Fee refund 10020 · ST Payroll-1555 76.00 141,101.45
General Journal 11/16/2015 SunTrust -SPLIT- 76.00 143,723.45
General Journal 11/18/2015 SunTrust 1008 · ST Cottage -7443 (SunTrust Checking Account
114.00- Cottage 7443)143,837.45
General Journal 12/02/2015 SunTrust Overdrafts 10020 · ST Payroll-1555 494.00 144,331.45
General Journal 12/03/2015 SunTrust Overdraft 10020 · ST Payroll-1555 266.00 144,597.45
General Journal 12/04/2015 SunTrust Overdraft 10020 · ST Payroll-1555 114.00 144,711.45
General Journal 12/28/2015 SunTrust Deposit Correction Fee10020 · ST Payroll-1555 6.00 144,717.45
General Journal 12/29/2015 SunTrust Overdrafts 10020 · ST Payroll-1555 266.00 144,983.45
General Journal 12/08/2015 SunTrust Deposit Correction Fee10020 · ST Payroll-1555 6.00 144,989.45
General Journal 12/14/2015 SunTrust NSF 1026 · ST Special Events 1415 38.00 145,027.45
General Journal 12/08/2015 SunTrust NSF 1006 · ST Operating - 2500 76.00 145,103.45
General Journal 01/08/2016 SunTrust NSF Fees 10020 · ST Payroll-1555 152.00 145,255.45
General Journal 02/01/2016 SunTrust NSF Fees -SPLIT- 456.00 146,129.45
Page 15 of 16
Case 16-04306-5-JNC
06/26/18 Doc 446 Filed 07/20/18
Account07/20/18 13:07:52 Page 262
Accrual Basis
August 16, 2006 of 288 August 16, 2016
through

General Journal 02/08/2016 SunTrust NSF Fees -SPLIT- 532.00 146,661.45
General Journal 02/16/2016 SunTrust NSF -SPLIT- 304.00 146,965.45
General Journal 02/24/2016 SunTrust NSF 10020 · ST Payroll-1555 228.00 147,193.45
General Journal 03/16/2016 SunTrust Return deposit fee 10020 · ST Payroll-1555 6.00 147,731.45
38.00- Cottage 7443)148,690.47
General Journal 04/01/2016 SunTrust NSF 1026 · ST Special Events 1415 76.00 148,804.47
General Journal 05/12/2016 SunTrust 1026 · ST Special Events 1415 38.00 148,842.47
135,534.09 11,921.00
135,534.09 11,921.00
135,534.09 11,921.00
Page 16 of 16
of 288
SunTrust Fees
Check 05/31/2007 Service Charge 1031 · SunTrust Acct 7640 10.00 597.05
Deposit 06/25/2007 Refund of Fees 1031 · SunTrust Acct 7640 45.10 551.95
Check 06/30/2007 Service Charge 1031 · SunTrust Acct 7640 86.10 638.05
Check 05/15/2007 Dep Correction Fee 10020 · ST Payroll-1555 6.00 644.05
Check 05/22/2007 Fedwire Transfer Fee 10020 · ST Payroll-1555 50.00 694.05
Check 05/31/2007 Service Charge 10020 · ST Payroll-1555 26.30 720.35
Deposit 06/01/2007 Refund of Overdraft Fees 10020 · ST Payroll-1555 64.00 656.35
Check 06/28/2007 Check Order 10020 · ST Payroll-1555 142.01 798.36
Check 06/30/2007 Service Charge 10020 · ST Payroll-1555 20.00 818.36
Check 06/01/2007 Merchant Services 1026 · ST Special Events 1415 114.20 932.56
Check 07/03/2007 CC Processing Fees 1026 · ST Special Events 1415 35.00 967.56
Check 08/01/2007 Merchant Services 1026 · ST Special Events 1415 41.32 1,008.88
Check 09/21/2006 Clarke American Ck Orders 1025 · Special Events Checking 6257 (990 line 45)18.75 1,027.63
Check 10/20/2006 Merchant Machine 1025 · Special Events Checking 6257 (990 line 45) 7.09 1,034.72
Check 10/31/2006 Service Charge 1025 · Special Events Checking 6257 (990 line 45) 2.45 1,037.17
Deposit 07/05/2007 Service Charge/ Fee Refund 1031 · SunTrust Acct 7640 20.00 1,017.17
Check 07/20/2007 Account Analysis Fee 1031 · SunTrust Acct 7640 37.60 1,054.77
Check 07/31/2007 Maintenance Fee 1031 · SunTrust Acct 7640 20.00 1,074.77
Check 11/20/2006 Merchant Machine Fees 1025 · Special Events Checking 6257 (990 line 45)
155.21 1,229.98
Check 12/20/2006 Merchant Machine Fees 1025 · Special Events Checking 6257 (990 line 45)17.45 1,247.43
Deposit 07/25/2007 Refund of Deposit Correction 10020
Fees · ST Payroll-1555 12.00 1,235.43
Check 07/06/2007 Deposit Correction Fee 10020 · ST Payroll-1555 6.00 1,241.43
Check 07/31/2007 Service Charge 10020 · ST Payroll-1555 20.00 1,261.43
Deposit 08/20/2007 Service Charge/Fee Refund 1031 · SunTrust Acct 7640 20.00 1,241.43
Check 08/31/2007 Service Charge 1031 · SunTrust Acct 7640 34.60 1,334.13
Deposit 10/03/2007 Refund Of Account Analysis Fee
1031 · SunTrust Acct 7640 54.40 1,279.73
Check 09/19/2007 Deposit Slips 1029 · Crescent Bnk- Restricted - 7234 (990 line 45)
22.00 1,356.13
Deposit 09/28/2007 Refund of Charge For Checks10020 · ST Payroll-1555 142.01 1,234.12
Check 11/01/2007 Merchant Machine Fees 1026 · ST Special Events 1415 35.00 1,351.53
Check 11/20/2007 Acct Analysis Fee 1031 · SunTrust Acct 7640 90.80 1,550.40
Check 12/19/2007 Checks For Payroll 10020 · ST Payroll-1555 134.40 1,781.31
Check 01/02/2008 Activity Fee 10020 · ST Payroll-1555 18.90 2,531.06
Check 12/20/2007 Acct Analysis Fee 1031 · SunTrust Acct 7640 69.40 2,600.46
Check 01/31/2008 Activity Fee 1026 · ST Special Events 1415 20.30 2,620.76
Check 01/22/2008 Deposit Correction Fee 1026 · ST Special Events 1415 6.00 2,788.82
of 288
Check 01/24/2008 Deposit Correction Fee 1006 · ST Operating - 2500 6.00 3,181.92
Check 02/05/2008 10020 · ST Payroll-1555 35.00 3,236.92
Check 02/22/2008 Stop Payment Fee for Ck #22622
10020 · ST Payroll-1555 35.00 3,341.92
Check 04/30/2008 Service Charge 1006 · ST Operating - 2500 490.00 3,933.02
Check 03/31/2008 Service Charge 1026 · ST Special Events 1415 700.00 4,774.52
Check 07/09/2008 wire transfer fee for first ins paymt
10020 · ST Payroll-1555 50.00 7,030.67
Check 05/20/2008 1031 · SunTrust Acct 7640 105.00 7,135.67
70.00- Cottage 7443) 7,205.67
70.00- Cottage 7443) 7,275.67
140.00- Cottage 7443) 7,415.67
70.00- Cottage 7443) 7,485.67
Check 06/05/2008 10020 · ST Payroll-1555 70.00 7,905.67
Check 06/13/2008 10020 · ST Payroll-1555 420.00 8,325.67
Check 06/16/2008 10020 · ST Payroll-1555 245.00 8,570.67
Check 07/07/2008 10020 · ST Payroll-1555 70.00 8,640.67
Check 07/28/2008 10020 · ST Payroll-1555 665.00 9,305.67
Check 07/29/2008 10020 · ST Payroll-1555 490.00 9,795.67
Check 07/30/2008 10020 · ST Payroll-1555 35.00 9,830.67
Check 08/06/2008 10020 · ST Payroll-1555 70.00 9,900.67
Check 07/30/2008 10020 · ST Payroll-1555 35.00 9,935.67
Check 07/30/2008 10020 · ST Payroll-1555 35.00 9,970.67
Check 07/30/2008 10020 · ST Payroll-1555 35.00 10,005.67
Check 07/30/2008 10020 · ST Payroll-1555 35.00 10,040.67
Check 07/30/2008 10020 · ST Payroll-1555 35.00 10,075.67
Check 07/30/2008 10020 · ST Payroll-1555 35.00 10,110.67
Check 07/30/2008 10020 · ST Payroll-1555 35.00 10,145.67
Check 07/30/2008 10020 · ST Payroll-1555 35.00 10,180.67
Check 07/30/2008 10020 · ST Payroll-1555 35.00 10,215.67
Check 07/30/2008 10020 · ST Payroll-1555 35.00 10,250.67
Check 07/30/2008 10020 · ST Payroll-1555 35.00 10,285.67
Check 07/30/2008 10020 · ST Payroll-1555 35.00 10,320.67
Check 07/30/2008 10020 · ST Payroll-1555 35.00 10,355.67
Check 07/30/2008 10020 · ST Payroll-1555 35.00 10,390.67
Check 08/12/2008 10020 · ST Payroll-1555 35.00 10,425.67
140.00- Cottage 7443) 10,635.67
35.00- Cottage 7443) 10,670.67
70.00- Cottage 7443) 10,740.67
35.00- Cottage 7443) 10,775.67
70.00- Cottage 7443) 10,845.67
Check 08/18/2008 10020 · ST Payroll-1555 210.00 11,055.67
Check 08/19/2008 10020 · ST Payroll-1555 70.00 11,125.67
Check 08/28/2008 10020 · ST Payroll-1555 105.00 11,230.67
of 288

Check 06/11/2008 Stop Pymnt on First Insurance1006 · ST Operating - 2500 35.00 11,440.67
Check 07/30/2008 stop pymt check 2527 1006 · ST Operating - 2500 35.00 12,070.67
Check 06/30/2008 Service Charge 1029 · Crescent Bnk- Restricted - 7234 (990 line 372.20
45) 13,530.67
70.00- Cottage 7443) 13,792.57
105.00- Cottage 7443) 13,897.57
Check 08/27/2008 10020 · ST Payroll-1555 35.00 13,932.57
Check 07/03/2008 10020 · ST Payroll-1555 0.00 13,932.57
Check 09/03/2008 10020 · ST Payroll-1555 35.00 13,967.57
Check 09/05/2008 10020 · ST Payroll-1555 140.00 14,107.57
Check 09/04/2008 10020 · ST Payroll-1555 315.00 14,422.57
70.00- Cottage 7443) 14,492.57
70.00- Cottage 7443) 14,562.57
Deposit 05/31/2008 Interest 10020 · ST Payroll-1555 1.00 15,001.57
Check 08/31/2008 Service Charge 1008 · ST Cottage -7443 (SunTrust Checking Account
6.00- Cottage 7443) 15,346.67
35.00- Cottage 7443) 15,805.77
70.00- Cottage 7443) 15,875.77
105.00- Cottage 7443) 15,980.77
70.00- Cottage 7443) 16,050.77
35.00- Cottage 7443) 16,085.77
105.00- Cottage 7443) 16,190.77
of 288

70.00- Cottage 7443) 16,260.77
Check 09/12/2008 10020 · ST Payroll-1555 35.00 16,295.77
Check 09/15/2008 10020 · ST Payroll-1555 210.00 16,505.77
Check 09/16/2008 10020 · ST Payroll-1555 70.00 16,575.77
Check 09/30/2008 10020 · ST Payroll-1555 140.00 16,715.77
Check 10/01/2008 10020 · ST Payroll-1555 70.00 16,785.77
Check 10/02/2008 10020 · ST Payroll-1555 70.00 16,855.77
Check 10/03/2008 10020 · ST Payroll-1555 35.00 16,890.77
Check 10/06/2008 10020 · ST Payroll-1555 35.00 16,925.77
Check 10/21/2008 10020 · ST Payroll-1555 35.00 17,112.67
105.00- Cottage 7443) 17,217.67
140.00- Cottage 7443) 17,357.67
Deposit 11/06/2008 Reversal of NSF fees 1006 · ST Operating - 2500 35.00 17,602.67
Deposit 02/23/2009 Reversal of NSF fees 1006 · ST Operating - 2500 70.00 17,532.67
Deposit 11/25/2008 Reversal of NSF Returned Items
10020 · ST Payroll-1555 210.00 17,342.67
Deposit 01/29/2009 Reversal of nfs penalty 10020 · ST Payroll-1555 35.00 17,347.67
Deposit 01/27/2009 Reversal of nfs penalty 10020 · ST Payroll-1555 70.00 17,277.67
Deposit 02/24/2009 Reversal of NSF fee 10020 · ST Payroll-1555 35.00 17,242.67
Deposit 03/20/2009 Reversal of Fees 10020 · ST Payroll-1555 70.00 17,192.67
General Journal 12/31/2009 To void transfers and outstanding
10000checks
· Checking Accounts-Unrestricted 105.00 17,087.67
General Journal 04/30/2010 Balance Adjustment 10020 · ST Payroll-1555 0.33 17,088.00
108.00- Cottage 7443) 17,650.14
216.00- Cottage 7443) 17,866.14
108.00- Cottage 7443) 17,974.14
154.00- Cottage 7443) 18,354.14
262.00- Cottage 7443) 18,616.14
110.83- Cottage 7443) 18,726.97
190.00- Cottage 7443) 18,916.97
262.00- Cottage 7443) 19,178.97
262.00- Cottage 7443) 19,440.97
General Journal 08/10/2010 1006 · ST Operating - 2500 36.00 19,953.97
478.00- Cottage 7443) 24,344.80
of 288
406.00- Cottage 7443) 25,695.80
262.00- Cottage 7443) 25,957.80
190.00- Cottage 7443) 26,147.80
406.00- Cottage 7443) 26,553.80
406.00- Cottage 7443) 26,959.80
298.00- Cottage 7443) 27,257.80
442.00- Cottage 7443) 27,699.80
370.00- Cottage 7443) 28,069.80
Deposit 01/03/2012 reverse of fee 1008 · ST Cottage -7443 (SunTrust Checking Account - Cottage
72.00
7443) 27,997.80
308.00- Cottage 7443) 28,305.80
Deposit 02/01/2012 Deposit 1008 · ST Cottage -7443 (SunTrust Checking Account - Cottage
76.00
7443) 28,229.80
276.00- Cottage 7443) 28,505.80
654.00- Cottage 7443) 29,159.80
Deposit 04/02/2012 Deposit 1008 · ST Cottage -7443 (SunTrust Checking Account - Cottage
76.00
7443) 29,083.80
502.00- Cottage 7443) 29,585.80
Deposit 02/18/2011 Deposit 1006 · ST Operating - 2500 144.00 29,441.80
General Journal 02/07/2012 checks 1006 · ST Operating - 2500 216.27 42,214.93
504.00- Cottage 7443) 46,765.18
Check 04/30/2012 Service Charge 1029 · Crescent Bnk- Restricted - 7234 (990 line 45)3.93 47,508.11
General Journal 06/01/2012 1008 · ST Cottage -7443 (SunTrust Checking Account - Cottage
76.00
7443) 47,432.11
466.00- Cottage 7443) 47,898.11
38.00
7443) 47,860.11
30.70
7443) 47,829.41
30.70- Cottage 7443) 47,860.11
162.00- Cottage 7443) 48,022.11
426.00- Cottage 7443) 48,448.11
General Journal 06/08/2012 1026 · ST Special Events 1415 36.00 48,412.11
of 288
376.00- Cottage 7443) 51,103.11
General Journal 12/31/2011 Reclass for 990 presentatiion8615 · Late fees & Overdrafts (990 line 41) 17,764.41 36,097.40
276.00- Cottage 7443) 36,421.40
504.00- Cottage 7443) 38,736.40
580.00- Cottage 7443) 39,316.40
Deposit 12/06/2011 Reversal of returned fee fund10020 · ST Payroll-1555 648.00 66,065.38
General Journal 02/15/2012 CHECK ORDER 1009 · US Treasury-7900 (Payments made to US Treasury/IRS
21.00 for back 67,858.33
taxes owed)
General Journal 03/02/2012 REFUND OF CHECK ORDER1009 · US Treasury-7900 (Payments made to US Treasury/IRS21.00
for back 67,837.33
taxes owed)
General Journal 03/05/2012 check order 1009 · US Treasury-7900 (Payments made to US108.80
Treasury/IRS for back 67,946.13
taxes owed)
Check 03/31/2012 Service Charge 1009 · US Treasury-7900 (Payments made to US Treasury/IRS
0.00 for back 67,946.13
taxes owed)
0.00 for back 67,946.13
taxes owed)
0.00 for back 67,946.13
taxes owed)
0.00 for back 67,946.13
taxes owed)
General Journal 03/19/2012 Fee reversal 10020 · ST Payroll-1555 760.00 70,291.50
Deposit 11/05/2012 reversal 10020 · ST Payroll-1555 304.00 87,014.33
of 288

76.00 for back 91,379.33
taxes owed)
10.00 for back 91,389.33
taxes owed)
10.00 for back 91,399.33
taxes owed)
10.00 for back 91,409.33
taxes owed)
10.00 for back 91,419.33
taxes owed)
48.00 for back 91,467.33
taxes owed)
10.00 for back 91,477.33
taxes owed)
10.00 for back 91,487.33
taxes owed)
10.00 for back 91,497.33
taxes owed)
10.00 for back 91,507.33
taxes owed)
12.00 for back 92,249.21
taxes owed)
12.00- Cottage 7443) 92,440.54
12.00 for back 92,452.54
taxes owed)
12.00- Cottage 7443) 92,500.54
12.00- Cottage 7443) 92,512.54
12.00- Cottage 7443) 92,593.54
12.00- Cottage 7443) 92,686.54
12.00- Cottage 7443) 92,755.54
12.00- Cottage 7443) 92,836.54
12.00 for back 92,917.54
taxes owed)
12.00 for back 92,929.54
taxes owed)
12.00 for back 92,941.54
taxes owed)
12.00 for back 92,953.54
taxes owed)
12.00- Cottage 7443) 92,965.54
12.00- Cottage 7443) 93,113.04
12.00- Cottage 7443) 93,385.84
12.00- Cottage 7443) 93,587.74
of 288
12.00- Cottage 7443) 93,831.34
12.00- Cottage 7443) 94,239.94
12.00- Cottage 7443) 94,251.94
12.00- Cottage 7443) 94,406.50
12.00- Cottage 7443) 94,592.85
Deposit 10/01/2014 reversal of returned item fee 10020 · ST Payroll-1555 190.00 94,426.85
Deposit 10/14/2014 reversal of returned item fee 10020 · ST Payroll-1555 38.00 94,388.85
Deposit 10/14/2014 reversa of return item fee 10020 · ST Payroll-1555 684.00 93,704.85
Check 10/21/2014 account analysis 10020 · ST Payroll-1555 89.20 95,998.05
Check 10/29/2014 wire transfer 10020 · ST Payroll-1555 50.00 97,340.05
Check 10/31/2014 activity fee 10020 · ST Payroll-1555 30.50 97,370.55
38.00- Cottage 7443) 97,408.55
38.00- Cottage 7443) 97,446.55
38.00- Cottage 7443) 97,484.55
38.00- Cottage 7443) 97,522.55
Check 10/31/2014 service fee 1008 · ST Cottage -7443 (SunTrust Checking Account
12.00- Cottage 7443) 97,534.55
Deposit 10/01/2014 reversal of returned item fee 1008 · ST Cottage -7443 (SunTrust Checking Account - Cottage
38.00
7443) 97,496.55
Check 10/31/2014 service fee 1026 · ST Special Events 1415 12.00 97,508.55
Check 11/21/2014 account analysis 10020 · ST Payroll-1555 74.65 97,613.70
Check 11/28/2014 Maint. fee 1026 · ST Special Events 1415 12.00 97,625.70
Check 11/28/2014 maintenance fee 1008 · ST Cottage -7443 (SunTrust Checking Account
12.00- Cottage 7443) 97,637.70
Check 12/31/2014 maint. fee 1008 · ST Cottage -7443 (SunTrust Checking Account
12.00- Cottage 7443) 97,649.70
Check 12/15/2014 deposit correction fee 10020 · ST Payroll-1555 6.00 97,667.70
Check 12/18/2014 account analysis fee 10020 · ST Payroll-1555 50.60 97,718.30
Check 12/31/2014 Service Charge 1085 · Suntrust MM acct 1360 (11/14) 252.50 98,035.30
Check 01/20/2015 stop payment fee 10020 · ST Payroll-1555 38.00 98,166.95
Check 01/30/2015 Maint. fee 1026 · ST Special Events 1415 12.00 98,178.95
Check 01/30/2015 maint. fee 1085 · Suntrust MM acct 1360 (11/14) 15.00 98,193.95
Check 01/30/2015 maint. fee 1006 · ST Operating - 2500 12.00 98,205.95
Check 01/30/2015 maint. fee 1008 · ST Cottage -7443 (SunTrust Checking Account
12.00- Cottage 7443) 98,217.95
Check 02/27/2015 maint. fee 1085 · Suntrust MM acct 1360 (11/14) 15.00 98,272.45
Check 02/27/2015 maint. fee 1006 · ST Operating - 2500 12.00 98,284.45
of 288
Check 02/27/2015 debit maint fee 1008 · ST Cottage -7443 (SunTrust Checking Account
12.00- Cottage 7443) 98,296.45
Deposit 02/20/2015 bank shorted deposit by .06 10020 · ST Payroll-1555 0.06 98,296.51
Check 02/27/2015 maint. fee 10020 · ST Payroll-1555 20.00 98,429.21
Check 02/27/2015 maint fee 1026 · ST Special Events 1415 12.00 98,441.21
12.00- Cottage 7443) 98,485.71
Check 04/10/2015 wire fee for insurance check 1006 · ST Operating - 2500 50.00 98,547.71
Check 04/29/2015 misc debit on bank stmt 10020 · ST Payroll-1555 14.00 98,561.71
Check 04/30/2015 misc debit per bank stmt 10020 · ST Payroll-1555 7.00 98,568.71
Check 04/30/2015 maintenance fee 1026 · ST Special Events 1415 12.00 98,604.21
12.00- Cottage 7443) 98,616.21
Check 07/31/2015 Service Charge 1085 · Suntrust MM acct 1360 (11/14) 15.00 98,631.21
12.00- Cottage 7443) 98,655.21
Check 08/31/2015 Service Charge 10021 · Newbridge Bank - Payroll Accoun 30.00 98,904.11
Check 10/31/2015 Service Charge 10021 · Newbridge Bank - Payroll Accoun 49.46 98,953.57
12.00- Cottage 7443) 98,977.57
12.00- Cottage 7443) 99,278.37
12.00- Cottage 7443) 99,514.37
12.00- Cottage 7443) 99,821.52
12.00- Cottage 7443) 99,998.52
12.00- Cottage 7443)100,164.57
12.00- Cottage 7443)100,346.57
Check 03/04/2008 SunTrust NSF charge 1006 · ST Operating - 2500 70.00 105,204.77
Deposit 04/21/2008 SunTrust Refund bank fee 1031 · SunTrust Acct 7640 153.20 105,226.57
Bill 06/12/2008 SunTrust wire transfer fee 2001 · Accounts Payable (990 line 60) 50.00 105,276.57
Check 07/02/2008 SunTrust NSF Charges 10020 · ST Payroll-1555 175.00 105,451.57
Check 07/08/2008 SunTrust Various NSF fees for July 2008
35.00- Cottage 7443)105,486.57
of 288
Check 08/31/2008 SunTrust Various NSF fees for August 2008
455.00- Cottage 7443)106,011.57
Check 08/04/2008 SunTrust NSF 1026 · ST Special Events 1415 35.00 106,046.57
Check 08/01/2008 SunTrust Merchant Service Fees 1026 · ST Special Events 1415 325.72 106,372.29
Check 09/02/2008 SunTrust Merchant bank fees 1026 · ST Special Events 1415 59.84 106,747.13
Check 09/10/2008 SunTrust NSF Charges 10020 · ST Payroll-1555 35.00 106,782.13
Check 10/29/2008 SunTrust NSF fees for 1131, 1129 1008 · ST Cottage -7443 (SunTrust Checking Account
70.00- Cottage 7443)106,852.13
Check 10/28/2008 SunTrust NSF 1008 · ST Cottage -7443 (SunTrust Checking Account
105.00- Cottage 7443)106,957.13
Check 11/12/2008 SunTrust NSF 10020 · ST Payroll-1555 175.00 107,132.13
Check 11/14/2008 SunTrust NSF check 1140 1008 · ST Cottage -7443 (SunTrust Checking Account
35.00- Cottage 7443)107,167.13
Check 11/19/2008 SunTrust NSF 1147 and 1148 1008 · ST Cottage -7443 (SunTrust Checking Account
70.00- Cottage 7443)107,237.13
Check 11/20/2008 SunTrust NSF 24230, 24156, 24155 10020 · ST Payroll-1555 105.00 107,342.13
Check 11/05/2008 SunTrust NSF 1134, 1136 1008 · ST Cottage -7443 (SunTrust Checking Account
70.00- Cottage 7443)107,412.13
Check 11/04/2008 SunTrust NSF ACH Debit 1026 · ST Special Events 1415 35.00 107,447.13
Check 11/06/2008 SunTrust NSF, ACH Debit 1006 · ST Operating - 2500 70.00 107,517.13
70.00- Cottage 7443)107,587.13
Check 10/17/2008 SunTrust NSF 1006 · ST Operating - 2500 35.00 107,622.13
70.00- Cottage 7443)108,742.13
Check 11/12/2008 SunTrust NSFs 1008 · ST Cottage -7443 (SunTrust Checking Account
140.00- Cottage 7443)109,162.13
140.00- Cottage 7443)109,757.13
70.00- Cottage 7443)110,387.13
70.00- Cottage 7443)110,457.13
Check 12/22/2008 SunTrust nsf 1006 · ST Operating - 2500 35.00 110,562.13
Check 12/23/2008 SunTrust nsf 10020 · ST Payroll-1555 70.00 110,632.13
70.00- Cottage 7443)111,367.13
of 288

70.00- Cottage 7443)111,752.13
35.00- Cottage 7443)112,032.13
35.00- Cottage 7443)112,627.13
140.00- Cottage 7443)112,977.13
35.00- Cottage 7443)113,327.13
35.00- Cottage 7443)113,397.13
Check 02/25/2009 SunTrust nsf 1008 · ST Cottage -7443 (SunTrust Checking Account
70.00- Cottage 7443)113,712.13
35.00- Cottage 7443)113,747.13
Check 03/04/2009 SunTrust nsf 1026 · ST Special Events 1415 35.00 114,902.13
35.00- Cottage 7443)114,937.13
70.00- Cottage 7443)115,007.13
Check 11/06/2008 SunTrust NSF fee 1006 · ST Operating - 2500 35.00 115,112.13
Check 11/07/2008 SunTrust Stop Payment Fee 1006 · ST Operating - 2500 35.00 115,147.13
Check 11/13/2008 SunTrust Extended Overdraft Fee 1006 · ST Operating - 2500 35.00 115,182.13
Check 02/20/2009 SunTrust Account Analysis Fee 1006 · ST Operating - 2500 7.00 115,364.13
Check 02/25/2009 SunTrust nsf fees 1006 · ST Operating - 2500 280.00 115,644.13
Check 02/25/2009 SunTrust Paid Items Fee 1006 · ST Operating - 2500 70.00 115,714.13
Check 10/14/2008 SunTrust Deposit Correction Fee 10020 · ST Payroll-1555 6.00 115,755.13
Check 10/21/2008 SunTrust Account Analysis Fee 10020 · ST Payroll-1555 43.10 115,798.23
Check 12/10/2008 SunTrust Outgoing Fed wire Transfer fee
10020 · ST Payroll-1555 50.00 116,366.43
of 288
Check 12/10/2008 SunTrust Activity Fee 10020 · ST Payroll-1555 21.00 116,451.33

Check 12/10/2008 SunTrust Outgoing Fed wire transfer #003137
10020 · ST Payroll-1555 11,775.29 128,226.62
Check 01/14/2008 SunTrust Fedwire Transfer Fee 10020 · ST Payroll-1555 50.00 128,276.62
Check 01/14/2008 SunTrust Activity fee/Maintenance Fee 10020 · ST Payroll-1555 25.95 128,302.57
Check 01/22/2009 SunTrust -MULTIPLE- 10020 · ST Payroll-1555 192.50 128,495.07
Check 02/20/2009 SunTrust nsf fees 10020 · ST Payroll-1555 35.00 128,768.57
35.00- Cottage 7443)128,908.57
35.00- Cottage 7443)128,943.57
35.00- Cottage 7443)128,978.57
35.00- Cottage 7443)129,013.57
70.00- Cottage 7443)129,083.57
Check 03/11/2009 SunTrust Stop payment fee # 24827 10020 · ST Payroll-1555 35.00 129,258.57
35.00- Cottage 7443)129,503.57
35.00- Cottage 7443)130,623.57
35.00- Cottage 7443)130,658.57
0.00- Cottage 7443)131,218.57
Check 05/07/2009 SunTrust Wire Transfer fee 10020 · ST Payroll-1555 50.00 131,983.57
Check 03/15/2009 SunTrust nsf fee and stop payment fees10020 · ST Payroll-1555 210.00 132,333.57
Check 03/15/2009 SunTrust analysis 10020 · ST Payroll-1555 136.20 132,726.00
of 288

70.00- Cottage 7443)134,628.13
35.00- Cottage 7443)134,663.13
Check 04/17/2009 SunTrust nsf/account analysis fee 1006 · ST Operating - 2500 80.00 134,778.13
Check 05/20/2009 SunTrust Account Analysis 1006 · ST Operating - 2500 45.00 134,823.13
Check 05/21/2009 SunTrust Extended Overdraft 1006 · ST Operating - 2500 35.00 134,858.13
Deposit 04/01/2009 SunTrust Reversal of NSF Items 10020 · ST Payroll-1555 35.00 135,603.13
Check 04/01/2009 SunTrust Return Item Penalty 10020 · ST Payroll-1555 70.00 135,708.13
Check 04/20/2009 SunTrust Account Analysis 10020 · ST Payroll-1555 143.70 135,886.83
Check 04/30/2009 SunTrust Maintenance Fee 10020 · ST Payroll-1555 20.00 135,976.83
Deposit 05/27/2009 SunTrust Reverse NSF 10020 · ST Payroll-1555 70.00 135,906.83
Check 06/10/2009 SunTrust Wire Transfer Fee 10020 · ST Payroll-1555 50.00 136,082.43
Check 06/30/2009 SunTrust Maintenace Fee 10020 · ST Payroll-1555 20.00 136,857.43
of 288

72.00- Cottage 7443)137,773.43
Check 07/27/2009 SunTrust Stop Payment Fee 10020 · ST Payroll-1555 35.00 138,270.73
Check 08/06/2009 SunTrust Deposit Correction 1006 · ST Operating - 2500 6.00 139,406.73
Check 08/03/2009 SunTrust Deposit Correction Fee 1008 · ST Cottage -7443 (SunTrust Checking Account
6.00- Cottage 7443)140,513.83
of 288

Check 09/01/2009 SunTrust 1026 · ST Special Events 1415 72.00 142,169.93
Deposit 10/14/2009 SunTrust Refund 10020 · ST Payroll-1555 36.00 143,283.93
36.00- Cottage 7443)143,652.93
Check 10/28/2009 SunTrust Deposit Correction Fee 1026 · ST Special Events 1415 6.00 143,658.93
Check 11/06/2009 SunTrust Deposit Error Correction Fee 10020 · ST Payroll-1555 6.00 143,961.93
of 288

Check 12/11/2009 SunTrust Deposit Correction 10020 · ST Payroll-1555 6.00 145,552.33
Check 12/18/2009 SunTrust Stop Payment 10020 · ST Payroll-1555 36.00 145,588.33
Check 12/22/2009 SunTrust Deposit Corrections 10020 · ST Payroll-1555 6.00 145,620.03
Check 12/21/2009 SunTrust Cashier Check for NickCk. #26137
10020fee
· ST Payroll-1555 65.00 145,739.73
Check 12/22/2009 SunTrust BANK ERROR CHARGED FOR
10020
CK ·#3252
ST Payroll-1555
ACTUALLY A DEPOSIT 40.00 145,779.73
Check 01/29/2010 SunTrust VOID: 10020 · ST Payroll-1555 0.00 148,181.98
Check 01/29/2010 SunTrust VOID: 10020 · ST Payroll-1555 0.00 148,217.98
36.00- Cottage 7443)148,289.98
Check 01/07/2010 SunTrust Deposit correction fee 10020 · ST Payroll-1555 6.00 148,700.98
36.00- Cottage 7443)149,816.98
36.00- Cottage 7443)149,888.98
of 288

36.00- Cottage 7443)151,976.98
36.00- Cottage 7443)153,236.98
36.00- Cottage 7443)153,668.98
Check 02/19/2010 SunTrust Account Activity Fee 1006 · ST Operating - 2500 45.00 153,785.98
36.00- Cottage 7443)155,153.63
72.00- Cottage 7443)159,617.63
of 288
Check 03/31/2010 SunTrust NSf 10020 · ST Payroll-1555 72.00 160,539.43
36.00- Cottage 7443)160,815.68
Check 03/01/2010 SunTrust Extended Overdraft Fee 1008 · ST Cottage -7443 (SunTrust Checking Account
0.00- Cottage 7443)160,887.68
36.00- Cottage 7443)160,923.68
0.00- Cottage 7443)160,923.68
0.00- Cottage 7443)160,923.68
36.00- Cottage 7443)161,688.68
36.00- Cottage 7443)161,904.68
36.00- Cottage 7443)164,136.68
Check 04/06/2010 SunTrust Stop Payment Fee 1006 · ST Operating - 2500 36.00 164,172.68
Check 04/07/2010 SunTrust Extended overdraft fee 1008 · ST Cottage -7443 (SunTrust Checking Account
36.00- Cottage 7443)164,289.68
36.00- Cottage 7443)164,325.68
36.00- Cottage 7443)164,863.18
of 288
36.00- Cottage 7443)165,475.18
36.00- Cottage 7443)166,123.18
Check 05/20/2010 SunTrust NSF & Charges 10020 · ST Payroll-1555 58.10 166,397.28
36.00- Cottage 7443)166,838.28
36.00- Cottage 7443)166,874.28
36.00- Cottage 7443)167,018.28
36.00- Cottage 7443)168,514.28
36.00- Cottage 7443)169,234.28
72.00- Cottage 7443)169,774.28
0.00- Cottage 7443)170,350.28
0.00- Cottage 7443)170,350.28
of 288

Check 06/18/2010 SunTrust Account Analysis Fees 10020 · ST Payroll-1555 65.90 170,452.18
Check 06/30/2010 SunTrust Maintenance Fees 10020 · ST Payroll-1555 20.00 170,494.23
Check 06/08/2010 SunTrust Extended Overdraft Fee 1008 · ST Cottage -7443 (SunTrust Checking Account
36.00- Cottage 7443)170,530.23
Check 08/27/2010 SunTrust NSF To pay off Lumsford King1006
in Full
· ST Operating - 2500 0.00 170,719.23
Check 09/03/2010 SunTrust Late Fees Etc 10020 · ST Payroll-1555 320.00 171,039.23
164.00- Cottage 7443)171,203.23
Check 01/31/2013 SunTrust Service Charge 1009 · US Treasury-7900 (Payments made to US Treasury/IRS
12.00 for back171,215.23
taxes owed)
50.00 for back171,265.23
taxes owed)
50.00 for back171,315.23
taxes owed)
12.00 for back171,327.23
taxes owed)
Check 04/16/2013 SunTrust wire fee 10020 · ST Payroll-1555 15.00 171,490.23
Check 04/30/2013 SunTrust maintenance fee 10020 · ST Payroll-1555 20.00 171,510.23
Check 04/30/2013 SunTrust activity fee 10020 · ST Payroll-1555 27.50 171,537.73
Check 04/18/2013 SunTrust acct analysis fee 10020 · ST Payroll-1555 106.60 171,644.33
Check 04/30/2013 SunTrust Service Charge 10020 · ST Payroll-1555 29.00 171,673.33
Check 05/17/2013 SunTrust account analysis fee 10020 · ST Payroll-1555 113.60 171,786.93
Check 05/31/2013 SunTrust avtivity fee 10020 · ST Payroll-1555 57.00 171,843.93
Check 06/20/2013 SunTrust acct analysis fee 10020 · ST Payroll-1555 120.95 171,964.88
Check 06/28/2013 SunTrust Activity fee 10020 · ST Payroll-1555 23.00 171,987.88
Check 10/03/2013 SunTrust INCOMING WIRE FEE 10020 · ST Payroll-1555 15.00 172,226.38
12.00- Cottage 7443)172,238.38
Check 07/19/2013 SunTrust acct analysis fee 1006 · ST Operating - 2500 45.00 172,283.38
of 288

Check 03/12/2015 SunTrust wire fee 1006 · ST Operating - 2500 50.00 173,657.93
Check 03/19/2015 SunTrust account analysis 10020 · ST Payroll-1555 89.40 173,747.33
Check 04/10/2015 SunTrust stop payment fee on insurance
1006
check
· ST Operating - 2500 38.00 173,890.33
Deposit 04/13/2015 SunTrust bank recorded deposited as 1255.55,
10020 · ST
+ .55
Payroll-1555 0.55 173,889.78
Check 05/13/2015 SunTrust wire funds fee 1006 · ST Operating - 2500 50.00 173,939.78
Check 05/29/2015 SunTrust maint. fee 1026 · ST Special Events 1415 12.00 173,951.78
Check 06/04/2015 SunTrust wire funds fee 1006 · ST Operating - 2500 50.00 174,001.78
Check 05/29/2015 SunTrust maint. fee 1008 · ST Cottage -7443 (SunTrust Checking Account
12.00- Cottage 7443)174,013.78
Check 05/29/2015 SunTrust maint. fee 1085 · Suntrust MM acct 1360 (11/14) 5.66 174,019.44
Check 06/30/2015 SunTrust Maint. fee 1006 · ST Operating - 2500 12.00 174,310.14
Check 06/30/2015 SunTrust Maint. fee 1008 · ST Cottage -7443 (SunTrust Checking Account
12.00- Cottage 7443)174,322.14
Check 06/30/2015 SunTrust Maint. fee 1026 · ST Special Events 1415 12.00 174,334.14
Check 07/31/2015 SunTrust Maint. fee 1008 · ST Cottage -7443 (SunTrust Checking Account
12.00- Cottage 7443)174,396.14
Check 07/31/2015 SunTrust Maint. fee 1026 · ST Special Events 1415 12.00 174,408.14
Check 08/13/2015 SunTrust incoming wire fee 10020 · ST Payroll-1555 15.00 174,571.14
Check 08/27/2015 SunTrust wire fee for insurance payment
10020 · ST Payroll-1555 50.00 174,828.15
Check 08/31/2015 SunTrust maintenance fee 1008 · ST Cottage -7443 (SunTrust Checking Account
12.00- Cottage 7443)174,875.65
Check 08/31/2015 SunTrust maintenance fee 1006 · ST Operating - 2500 12.00 174,887.65
Check 09/30/2015 SunTrust maint. fee 1006 · ST Operating - 2500 12.00 175,047.65
Check 10/30/2015 SunTrust maint. fee 10020 · ST Payroll-1555 20.00 175,166.37
Check 10/30/2015 SunTrust maint. fee 1008 · ST Cottage -7443 (SunTrust Checking Account
12.00- Cottage 7443)175,178.37
76.00- Cottage 7443)175,378.37
38.00- Cottage 7443)175,416.37
38.00- Cottage 7443)175,454.37
Deposit 12/01/2015 SunTrust Refund of fees 10020 · ST Payroll-1555 76.00 175,378.37
General Journal 12/16/2015 SunTrust wire transfer fee 10020 · ST Payroll-1555 100.00 175,478.37
General Journal 02/08/2016 SunTrust NSF Fees 1008 · ST Cottage -7443 (SunTrust Checking Account
76.00- Cottage 7443)175,630.37
General Journal 03/03/2016 SunTrust NSF -SPLIT- 190.00 175,820.37
General Journal 03/31/2016 SunTrust NSF 1008 · ST Cottage -7443 (SunTrust Checking Account
228.00- Cottage 7443)176,504.37
General Journal 05/19/2016 SunTrust nsf fee 10020 · ST Payroll-1555 76.00 176,732.37
of 288

General Journal 05/02/2016 SunTrust NSF Fee 1008 · ST Cottage -7443 (SunTrust Checking Account
38.00- Cottage 7443)176,808.37
General Journal 06/22/2016 SunTrust Wire fee 1026 · ST Special Events 1415 50.00 178,644.37
198,461.24 23,740.52
198,461.24 23,740.52
198,461.24 23,740.52
of 288 Exhibit V
2016 RDNF - -
2016 Dec RDNF - -
2016 Sep RDNF - -
2016 Jun No $0.00 $0.00 $0.00 $0.00
2016 Mar No $0.00 $0.00 $0.00 $0.00
2015 RDNF - -
2015 Dec No $0.00 $0.00 $0.00 $0.00
2015 Sep Original $2,402.46 $18,018.46 $0.00 $20,420.92 $0.00 $1,065.19 $1,065.19
2015 Jun Original $1,033.46 $2,411.41 $3,444.87 $730.93 $374.75 $1,105.68
2015 Mar Original $22,056.03 $4,411.21 $10,683.20 $490.13 $37,640.57 $316.44 $2,546.29 $2,862.73
2014 RDNF - -
2014 Dec Original $1,622.00 $13,411.77 $7,049.00 $22,082.77 $2,189.25 $651.55 $2,840.80
2014 Sep Original $2,811.38 $14,713.02 $6,357.81 $23,882.21 $2,076.93 $1,236.98 $3,313.91
2014 Jun Original $6,564.68 $5,642.62 $12,207.30 $3,205.37 $4,661.51 $7,866.88
2014 Mar Original $22,692.29 $6,879.09 $15,191.90 $4,732.01 $49,495.29 $3,832.38 $5,309.17 $9,141.55
2013 RDNF - -
2013 Dec Original $9,141.63 $17,055.77 $4,177.52 $30,374.92 $2,584.24 $5,852.55 $8,436.79
2013 Sep Original $291.97 $8,088.03 $0.00 $8,380.00 $1.43 $136.63 $138.06
2013 Jun Original $5,490.73 $16,185.95 $2,817.58 $24,494.26 $1,432.05 $4,757.87 $6,189.92
2013 Mar Original $456.99 $8,109.52 $0.00 $8,566.51 $0.00 $161.43 $161.43
2012 RDNF - -
2012 Dec Original $160.19 $7,298.12 $0.00 $7,458.31 $0.00 $39.52 $39.52
2012 Sep Original $159.60 $4,855.81 $0.00 $5,015.41 $0.00 $23.66 $23.66
2012 Jun Original $35.90 $4,062.15 $0.00 $4,098.05 $0.00 $4.71 $4.71
2012 Mar Original $4,236.83 $0.00 $4,236.83 $0.00 $0.00
2011 RDNF - -
2011 Dec Original $5,832.83 $0.00 $5,832.83 $0.00 $0.00
2011 Sep Original $4,143.08 $0.00 $4,143.08 $0.00 $0.00
2011 Jun Original $7,676.70 $0.00 $7,676.70 $0.00 $0.00
2011 Mar Original $100.00 $7,109.38 $0.00 $7,209.38 $0.00 $26.47 $26.47
2010 RDNF - -
2010 Dec Original $5,761.62 $0.00 $5,761.62 $0.00 $0.00
2010 Sep Original $7,003.33 $0.00 $7,003.33 $0.00 $0.15 $0.15
2010 Jun Original $6,002.82 $0.00 $6,002.82 $0.00 $0.00
2010 Mar Original $6,707.26 $0.00 $6,707.26 $23.62 $23.62
2009 RDNF - -
2009 Dec Original $6,316.69 $0.00 $6,316.69 $119.67 $1,165.50 $1,285.17
2009 Sep Original $3,201.62 $6,150.77 $0.00 $9,352.39 $197.56 $2,628.16 $2,825.72
2009 Jun Original $4,399.88 $12,221.88 $9,672.27 $0.00 $26,294.03 $502.25 $9,744.49 $10,246.74
2009 Mar Original $6,494.12 $662.35 $12,415.69 $0.00 $19,572.16 $384.05 $4,501.33 $4,885.38
of 288
Exhibit W
YEAR-QTR FORM CODE EXPLANATION OF TRANSACTION DATE AMOUNT
2015-Dec 941 670 Payment 1/4/2016 -$182.82
2015-Dec 941 670 Payment 1/4/2016 -$131.24
2014-Dec 941 670 Payment 9/15/2015 -$5,000.00
2014-Mar 941 670 Payment 8/20/2015 -$2,000.00
2014-Jun 941 670 Payment 8/20/2015 -$2,000.00
2014-Sep 941 670 Payment 5/15/2015 -$2,000.00
2014-Sep 941 670 Payment 1/21/2015 -$2,000.00
2014-Jun 941 670 Payment 12/10/2014 -$5,000.00
2014-Jun 941 670 Payment 11/26/2014 -$5,000.00
2014-Mar 941 670 Payment 11/20/2014 -$3,000.00
2006-Sep 941 670 Payment 8/14/2014 -$2,526.32
2006-Dec 941 670 Payment 8/14/2014 -$3,374.76
2007-Mar 941 670 Payment 8/14/2014 -$234.76
2008-Sep 941 670 Payment 8/14/2014 -$200.00
2009-Mar 941 670 Payment 8/14/2014 -$500.00
2009-Jun 941 670 Payment 8/14/2014 -$1,000.00
2009-Sep 941 670 Payment 8/14/2014 -$162.77
2009-Dec 941 670 Payment 8/14/2014 -$325.60
2013-Dec 941 670 Payment 6/12/2014 -$9,500.00
2013-Dec 941 670 Payment 6/5/2014 -$12,000.00
2013-Dec 941 670 Payment 5/30/2014 -$10,000.00
2013-Dec 941 670 Payment 5/22/2014 -$8,000.00
2013-Dec 941 670 Payment 5/15/2014 -$10,000.00
2013-Dec 941 670 Payment 5/15/2014 -$2,500.00
2013-Sep 941 670 Payment 2/26/2014 -$9,360.87
2013-Jun 941 670 Payment 1/31/2014 -$8,639.85
2013-Jun 941 670 Payment 1/17/2014 -$9,895.51
2013-Mar 941 670 Payment 8/8/2013 -$9,341.56
2007-Jun 941 670 Payment 7/26/2013 -$3,000.00
2007-Jun 941 670 Payment 6/27/2013 -$3,000.00
2007-Jun 941 670 Payment 5/28/2013 -$3,000.00
2007-Jun 941 670 Payment 4/30/2013 -$3,000.00
2007-Jun 941 670 Payment 3/27/2013 -$3,000.00
2007-Jun 941 670 Payment 2/27/2013 -$3,000.00
2007-Jun 941 670 Payment 1/26/2013 -$3,000.00
2012-Sep 941 670 Payment 1/17/2013 -$5,039.07
2007-Jun 941 670 Payment 12/24/2012 -$3,000.00
2007-Jun 941 670 Payment 11/29/2012 -$3,000.00
2007-Jun 941 670 Payment 10/22/2012 -$3,000.00
2012-Jun 941 670 Payment 10/12/2012 -$3,683.04
2007-Jun 941 670 Payment 9/24/2012 -$3,000.00
2007-Jun 941 670 Payment 8/22/2012 -$3,000.00
2006-Sep 941 670 Payment 7/26/2012 -$3,000.00
2006-Sep 941 670 Payment 7/26/2012 -$105.00
2012-Mar 941 670 Payment 6/29/2012 -$4,097.49
2011-Dec 941 670 Payment 4/19/2012 -$5,832.83
2009-Mar 941 670 Payment Trust Fund 3/19/2012 -$12,806.45
2009-Sep 941 670 Payment Trust Fund 941 200903 3/19/2012 -$12,806.45
2011-Sep 941 670 Payment 1/19/2012 -$3,716.93
2006-Sep 941 670 Payment 1/17/2012 -$500.00
2007-Jun 941 670 Payment 12/15/2011 -$150.00
2009-Jun 941 670 Payment 12/15/2011 -$500.00
2011-Jun 941 670 Payment 10/14/2011 -$7,676.70
2007-Jun 941 670 Payment 7/29/2011 -$1,000.00
2011-Mar 941 670 Payment 7/22/2011 -$7,235.85
2010-Sep 941 670 Payment 5/23/2011 -$40.43
2010-Sep 941 670 Payment 4/22/2011 -$6,963.05
2010-Jun 941 670 Payment 10/6/2010 -$6,002.82
2010-Mar 941 670 Payment 7/16/2010 -$6,707.25
2010-Jun 941 670 Payment Miscellaneous Payment 6/1/2010 -$5,200.00
2006-Dec 941 670 Payment Trust Fund 9/21/2009 -$16,977.20
2007-Jun 941 670 Payment Trust Fund 9/21/2009 -$13,022.80
2009-Mar 941 670 Payment 8/24/2009 -$5,000.00
2009-Mar 941 670 Payment 8/19/2009 -$25,733.55
2009-Mar 941 670 Payment 8/10/2009 -$9,000.00
2008-Dec 941 670 Payment 5/14/2009 -$21,506.66
of 288
2008-Dec 941 670 Payment 5/14/2009 -$663.91

2008-Mar 941 670 Payment 5/8/2009 -$29.79
2008-Jun 941 670 Payment 3/19/2009 -$7,193.64
2006-Sep 941 670 Payment Miscellaneous Payment 3/18/2009 -$1,800.00
2007-Jun 941 670 Payment 2/18/2009 -$1,800.00
2008-Mar 941 670 Payment 8/15/2008 -$3,847.97
2006-Sep 941 670 Payment Installment Agreement 5/14/2008 -$1,800.00
2007-Dec 941 670 Payment Miscellaneous Payment 4/24/2008 -$11,580.45
2007-Sep 941 670 Payment 12/14/2007 -$5,836.91
2007-Mar 941 670 Payment Trust Fund 10/17/2007 -$44,195.81
2006-Sep 941 670 Payment 8/9/2007 -$1,500.00
2007-Mar 941 670 Payment 7/23/2007 -$2,000.00
2006-Sep 941 670 Payment 7/9/2007 -$1,395.00
2006-Mar 941 670 Payment 6/14/2007 -$1,500.00
2006-Sep 941 670 Payment 5/10/2007 -$1,500.00
2006-Sep 941 670 Payment 4/15/2007 -$1,500.00
2006-Sep 941 670 Payment 3/6/2007 -$1,500.00
2006-Sep 941 670 Payment 2/9/2007 -$1,500.00
2006-Sep 941 670 Payment Trust Fund 12/18/2006 -$78,877.51
2002-Dec 941 670 Payment Miscellaneous Payment 11/1/2006 -$192.23
2004-Mar 941 670 Payment Miscellaneous Payment 11/1/2006 -$646.73
2004-Jun 941 670 Payment Miscellaneous Payment 11/1/2006 -$292.94
2005-Mar 941 670 Payment Miscellaneous Payment 11/1/2006 -$855.34
2006-Mar 941 670 Payment Miscellaneous Payment 11/1/2006 -$4,456.35
2006-Jun 941 670 Payment Miscellaneous Payment 11/1/2006 -$23.34
-$594,794.23
06/25/18
Transactions by Account
Accrual Basis
As of August 16, 2016
of 288
Yahweh Center, Inc.
Payments to First Insurance Funding Corp.
Exhibit X
August 16, 2006- August 16, 2016
Type Date Num Name Memo Class Split Debit Credit Balance
2001 · Accounts Payable (990 line 60) 0.00
Bill Pmt -Check 12/29/2006 First Insurance Funding Corp. VOID: 06809-0001-648598 1001 · Operating - 1st Citizens 8986 (990 line 45) 0.00 0.00
Bill 01/21/2007 06809-0001-748118 First Insurance Funding Corp. 06809-0001-748118 -SPLIT- 14,367.30 14,367.30
Bill 02/21/2007 06809-0001-748118 First Insurance Funding Corp. 06809-0001-748118 March Pymt -SPLIT- 13,486.04 27,853.34
Bill Pmt -Check 02/27/2007 18252 First Insurance Funding Corp. 06809-0001-748118 1002 · Payroll - 1st Citizens 8994 (990 line 45) 14,367.30 13,486.04
Bill 03/21/2007 06809-0001-748118 First Insurance Funding Corp. 06809-0001-748118 April Pymt 8632 · Building property damage (990 line 43) 12,820.04 26,306.08
VOID: 06809-0001-748118 March Pymt:
Bill Pmt -Check 03/30/2007 27068 First Insurance Funding Corp. Check Was Returned NSF 1001 · Operating - 1st Citizens 8986 (990 line 45) 0.00 26,306.08
06809-0001-748118 March Pymt,
Bill Pmt -Check 04/11/2007 Debit First Insurance Funding Corp. Cashiers Check #07273199 1002 · Payroll - 1st Citizens 8994 (990 line 45) 13,486.04 12,820.04
Bill 04/21/2007 06809-0001-748118 First Insurance Funding Corp. 06809-0001-748118 May Pymt 8632 · Building property damage (990 line 43) 10,844.22 23,664.26
Bill Pmt -Check 04/26/2007 Cashiers CK First Insurance Funding Corp. 06809-0001-748118 April Pymt 10020 · ST Payroll-1555 12,820.04 10,844.22
Bill 05/04/2007 811736 First Insurance Funding Corp. 06809-0001-811736 -SPLIT- 1,296.28 12,140.50
Bill 05/21/2007 06809-0001-748118 First Insurance Funding Corp. 06809-0001-748118 June Pymt -SPLIT- 10,178.22 22,318.72
1029 · Crescent Bnk- Restricted - 7234 (990 line
Bill Pmt -Check 05/30/2007 1029 First Insurance Funding Corp. 06809-0001-748118 May Pymt 45) 10,844.22 11,474.50
Bill Pmt -Check 06/27/2007 2125 First Insurance Funding Corp. 06809-0001-811736 1006 · ST Operating - 2500 1,296.28 11,474.50
Bill 07/05/2007 Phone Pymt Fee First Insurance Funding Corp. 06809-0001-811736 8615 · Late fees & Overdrafts (990 line 41) 15.00 11,489.50
Bill Pmt -Check 07/05/2007 2139 First Insurance Funding Corp. 1006 · ST Operating - 2500 10,193.22 1,296.28
Bill 07/09/2007 06809-0001-811736 First Insurance Funding Corp. 06809-0001-811736 -SPLIT- 1,296.28 2,592.56
06809-0001-811736 Confirmation
Bill Pmt -Check 08/16/2007 2190 First Insurance Funding Corp. #219966 Pd By Phone 1006 · ST Operating - 2500 1,296.28 0.00
Bill Pmt -Check 10/05/2007 1041 First Insurance Funding Corp. 06809-0001-0851357 45) 9,202.00 -9,202.00
Bill Pmt -Check 10/16/2007 1043 First Insurance Funding Corp. 06809-0001-0851357 45) 26,524.66 102,332.78
06809-0001-0851357 Payment
Credit 11/25/2007 Payment Adjustment First Insurance Funding Corp. Adjustment 8632 · Building property damage (990 line 43) 711.00 101,621.78
Bill 12/05/2007 Phone Pymt Fee First Insurance Funding Corp. 06809-0001-0851357 8615 · Late fees & Overdrafts (990 line 41) 15.00 101,636.78
Bill Pmt -Check 12/05/2007 22090 First Insurance Funding Corp. 10020 · ST Payroll-1555 13,726.15 87,910.63
Bill 01/08/2008 06809-0001-0851357 First Insurance Funding Corp. 06809-0001-0851357 -SPLIT- 700.56 88,611.19
06809-0001-0851357 Pymt Confirmation
Bill Pmt -Check 01/08/2008 2384 First Insurance Funding Corp. #262134 1006 · ST Operating - 2500 14,411.67 74,199.52
Bill 02/06/2008 06809-0001-0851357 First Insurance Funding Corp. 06809-0001-0851357 -SPLIT- 700.56 74,900.08
Bill Pmt -Check 02/06/2008 2428 First Insurance Funding Corp. 1006 · ST Operating - 2500 14,411.67 60,488.41
Bill 02/11/2008 late fee First Insurance Funding Corp. VOID: 06809-0001-0851357 -SPLIT- 0.00 60,488.41
Bill 03/11/2008 late fee First Insurance Funding Corp. 06809-0001-0851357 -SPLIT- 685.56 61,173.97
06809-0001-0851357 PHONE PYMT inv
Bill Pmt -Check 04/07/2008 2462 First Insurance Funding Corp. due 3/11/08 1006 · ST Operating - 2500 14,396.67 46,777.30
06809-0001-0851357 CHECK BY PHONE
Bill Pmt -Check 05/06/2008 2478 First Insurance Funding Corp. confirmation 299349 1006 · ST Operating - 2500 14,411.67 32,365.63
Bill 06/04/2008 First Insurance Funding Corp. 06809-0001-0851357 -SPLIT- 685.56 33,051.19
VOID: 06809-0001-0851357 PAY BY
Bill Pmt -Check 06/04/2008 2500 First Insurance Funding Corp. PHONE 1006 · ST Operating - 2500 0.00 33,051.19
Bill Pmt -Check 06/10/2008 2504 First Insurance Funding Corp. VOID: 1006 · ST Operating - 2500 0.00 33,051.19
Bill Pmt -Check 06/12/2008 wire transf First Insurance Funding Corp. 10020 · ST Payroll-1555 14,467.31 18,633.88
Bill Pmt -Check 07/09/2008 wire transf First Insurance Funding Corp. 06809-0001-0851357 10020 · ST Payroll-1555 13,639.52 4,944.36
Bill Pmt -Check 08/14/2008 2534 First Insurance Funding Corp. 06809-0001-0851357 1006 · ST Operating - 2500 5,000.00 -55.64
Bill Pmt -Check 10/06/2008 First Insurance Funding Corp. VOID: 06809-0001-0851357 1006 · ST Operating - 2500 0.00 -55.64
Bill Pmt -Check 10/10/2008 First Insurance Funding Corp. VOID: 1006 · ST Operating - 2500 0.00 -55.64
Bill Pmt -Check 05/06/2009 EFT First Insurance Funding Corp. 06809-0001-0966631 10020 · ST Payroll-1555 12,263.60 -12,319.24
Bill 05/30/2009 06809-0001-0966631 First Insurance Funding Corp. 8632 · Building property damage (990 line 43) 45,147.58 32,828.34
General Journal 05/30/2009 716 First Insurance Funding Corp. 8632 · Building property damage (990 line 43) 22,240.18 10,588.16
General Journal 06/01/2009 716R First Insurance Funding Corp. Reverse of GJE 716 -- 8632 · Building property damage (990 line 43) 22,240.18 32,828.34
Bill Pmt -Check 06/09/2009 EFT First Insurance Funding Corp. 06809-0001-0966631 10020 · ST Payroll-1555 10,588.36 22,239.98
Bill Pmt -Check 12/31/2009 First Insurance Funding Corp. 06809-0001-0966631 10000 · Checking Accounts-Unrestricted 22,295.62 -55.64
Bill 11/25/2013 First Insurance Funding Corp. 8632 · Building property damage (990 line 43) 21,442.81 21,387.17
Check 12/03/2013 First Insurance Funding Corp. 06809-0001-0966631 501 Management 1006 · ST Operating - 2500 9,964.05 11,423.12
Bill Pmt -Check 01/03/2014 First Insurance Funding Corp. 06809-0001-0966631 10020 · ST Payroll-1555 12,032.39 -609.27
Bill 03/10/2014 06626-0001-1820170 First Insurance Funding Corp. 8630 · Insurance - non-employee (header) 10,487.68 9,878.41
Bill Pmt -Check 04/03/2014 4371 First Insurance Funding Corp. 1006 · ST Operating - 2500 10,487.68 -609.27
Bill 07/23/2014 06626-0001-1820170 First Insurance Funding Corp. -SPLIT- 16,422.99 15,813.72
Bill Pmt -Check 08/01/2014 43746 First Insurance Funding Corp. 10020 · ST Payroll-1555 12,398.59 3,415.13
Bill Pmt -Check 10/01/2014 4456 First Insurance Funding Corp. 1006 · ST Operating - 2500 10,108.92 -6,693.79
Bill 12/01/2014 First Insurance Funding Corp. Acct. # 06626-0001-1987073 8630 · Insurance - non-employee (header) 10,108.92 3,415.13
Bill Pmt -Check 12/01/2014 4475 First Insurance Funding Corp. Acct. # 06626-0001-1987073 1006 · ST Operating - 2500 10,108.92 -6,693.79
Bill 12/31/2014 11-23-14 stmt First Insurance Funding Corp. Acct. # 06626-0001-1987073 8632 · Building property damage (990 line 43) 83,714.11 77,020.32
Check 01/05/2015 4491 First Insurance Funding Corp. 501 Management 1006 · ST Operating - 2500 9,707.99 67,312.33
06809-0001-0966631 check delayed in
Bill Pmt -Check 03/10/2015 4526 First Insurance Funding Corp. mail-wired instead 1006 · ST Operating - 2500 9,245.66 48,358.73
Bill Pmt -Check 04/09/2015 Wire First Insurance Funding Corp. 06809-0001-0966631 1006 · ST Operating - 2500 9,245.66 39,113.07
Bill Pmt -Check 05/13/2015 Wired First Insurance Funding Corp. 06809-0001-0966631 1006 · ST Operating - 2500 9,245.66 29,867.41
Bill Pmt -Check 06/04/2015 Wire First Insurance Funding Corp. 06809-0001-0966631 1006 · ST Operating - 2500 9,245.66 20,621.75
Bill Pmt -Check 07/15/2015 Wire trf First Insurance Funding Corp. 06809-0001-0966631 10020 · ST Payroll-1555 9,245.66 11,376.09
Credit 08/01/2015 First Insurance Funding Corp. Acct. # 06626-0001-1987073 8632 · Building property damage (990 line 43) 743.59 10,632.50
Bill Pmt -Check 08/01/2015 Apply credi First Insurance Funding Corp. VOID: 06809-0001-0966631 1006 · ST Operating - 2500 0.00 10,632.50
Bill Pmt -Check 08/06/2015 Wire First Insurance Funding Corp. 06809-0001-0966631 10020 · ST Payroll-1555 9,245.66 1,386.84
Bill 08/10/2015 First Installment First Insurance Funding Corp. VOID: Acct. # 06626-0001-1987073 66500 · Workers Comp Ins (990 line 29) 0.00 1,386.84
Bill 09/10/2015 First Insurance Funding Corp. Acct. # 06626-0001-1987073 66500 · Workers Comp Ins (990 line 29) 8,012.84 9,399.68
Bill Pmt -Check 09/16/2015 4603 First Insurance Funding Corp. VOID: 06809-0001-0966631 1006 · ST Operating - 2500 0.00 9,399.68
Bill Pmt -Check 10/08/2015 Wire First Insurance Funding Corp. 06809-0001-0966631 10020 · ST Payroll-1555 8,012.84 1,386.84
JJ Wade paid premium on behalf of
Credit 11/10/2015 First Insurance Funding Corp. Yahweh and was reimbursed 66500 · Workers Comp Ins (990 line 29) 8,012.84 1,386.84
Credit 11/10/2015 First Insurance Funding Corp. Adjust balance from prior policy period 66500 · Workers Comp Ins (990 line 29) 1,386.84 0.00
Bill 11/10/2015 900-1593573 November First Insurance Funding Corp. November 2015 Acc# 900-1593573 -SPLIT- 8,190.95 8,190.95
December Installment 2015 Acc# 900-
Bill 12/10/2015 900-1593573 December First Insurance Funding Corp. 1593573 66500 · Workers Comp Ins (990 line 29) 7,990.63 16,181.58
Bill Pmt -Check 12/16/2015 draft First Insurance Funding Corp. 06809-0001-0966631 10020 · ST Payroll-1555 7,796.16 8,385.42
Bill Pmt -Check 01/05/2016 draft First Insurance Funding Corp. 06809-0001-0966631 1006 · ST Operating - 2500 8,190.95 194.47
Bill Pmt -Check 01/19/2016 draft First Insurance Funding Corp. 06809-0001-0966631 1006 · ST Operating - 2500 7,990.63 0.00
Bill 02/10/2016 Feb First Insurance Funding Corp. Acct. # 06626-0001-1987073 -SPLIT- 7,590.84 7,590.84
Bill Pmt -Check 03/08/2016 draft First Insurance Funding Corp. 06809-0001-0966631 1026 · ST Special Events 1415 7,590.84 0.00
Bill 03/10/2016 900-1593573 First Insurance Funding Corp. Acct. # 06626-0001-1987073 66500 · Workers Comp Ins (990 line 29) 8,000.63 8,000.63
Bill Pmt -Check 04/12/2016 draft First Insurance Funding Corp. 06809-0001-0966631 1006 · ST Operating - 2500 8,000.63 7,595.84
Bill Pmt -Check 05/17/2016 draft First Insurance Funding Corp. 06809-0001-0966631 1026 · ST Special Events 1415 7,610.84 7,580.84
Bill Pmt -Check 06/22/2016 draft First Insurance Funding Corp. 06809-0001-0966631 1026 · ST Special Events 1415 7,590.00 7,590.00
Bill Pmt -Check 07/13/2016 draft First Insurance Funding Corp. 06809-0001-0966631 1006 · ST Operating - 2500 8,012.84 7,590.00
Total 2001 · Accounts Payable (990 line 60) 494,819.18 502,409.18 7,590.00
66000 · Payroll Expenses (header) 0.00
66500 · Workers Comp Ins (990 line 29) 0.00
Bill 01/10/2016 First Insurance Funding Corp. Acct. # 06626-0001-1987073 2001 · Accounts
300 Pysc Residential Treatment:311 InpatientPayable (990 line 60)
Residential 7,796.16 -7,796.16
Bill 02/10/2016 Feb First Insurance Funding Corp. Acct. # 06626-0001-1987073 501 Management 2001 · Accounts Payable (990 line 60) 7,575.84 -15,372.00
Bill 03/10/2016 900-1593573 First Insurance Funding Corp. Acct. # 06626-0001-1987073 501 Management 2001 · Accounts Payable (990 line 60) 8,000.63 -23,372.63
Bill 03/23/2016 First Insurance Funding Corp. Acct. # 06626-0001-1987073 501 Management 2001 · Accounts Payable (990 line 60) 7,595.84 -30,968.47
Residential 7,595.84 -38,564.31
Residential 7,599.16 -46,163.47
Residential 8,012.84 -54,176.31
Total 66500 · Workers Comp Ins (990 line 29) 54,176.31 0.00 -54,176.31
Total 66000 · Payroll Expenses (header) 54,176.31 0.00 -54,176.31
8600 · Other Operating Expenses (header) 0.00
8615 · Late fees & Overdrafts (990 line 41) 0.00
Bill 02/10/2016 Feb First Insurance Funding Corp. Acct. # 06626-0001-1987073 501 Management 2001 · Accounts Payable (990 line 60) 15.00 15.00
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Case 16-04306-5-JNC Doc 446 Filed 07/20/18 Entered 07/20/18 13:07:52 Page 1 of

UNITED STATES BANKRUPTCY COURT

YAHWEH CENTER, INC., CASE NO.: 16-04306-5-JNC

Plaintiff, Richard P. Cook, as Plan Trustee for Yahweh Center, Inc.

(hereinafter referred to as “Plaintiff” or “Plan Trustee”), complaining of the above-

named Defendants (the “Defendants”) hereby alleges and says as follows:

1. The Yahweh Center, Inc. (hereinafter “YC” or the “Debtor”) filed a

with a principal place of business in New Hanover County, North Carolina.

duties of a debtor-in-possession under 11 U.S.C. § 1107(a). The Plan Trustee has

is an individual and resident of Pender County, North Carolina.

4. Tony P. Roberts is the husband of Carla J. Roberts. From 2006 through

Local Government Federal Credit Union. He is an individual and resident of Pender

County, North Carolina.

of Directors from 2006 through 2011. As a director of YC, he owed fiduciary

55A-8-30. He is an individual and resident of Brunswick County, North Carolina.

6. Glenn R. Fox was the treasurer, vice-chairperson, and a director on the

55A-8-30. In 2009, he was also an employee of YC. He is an individual and resident

of Pender County, North Carolina.

7. Heather C. Mueller was the treasurer of YC Board of Directors from

and resident of Pender County, North Carolina.

8. William S. Mueller is the husband of Mrs. Mueller. He and Mrs. Mueller

North Carolina that was transferred to YC on December 7, 2010. He is an individual

and resident of Pender County, North Carolina.

9. Michael L. Roncone was an employee of YC from 2002 through 2005 and

Chapter 11 Plan. As a director of YC, he owed fiduciary obligations to the company

individual and resident of New Hanover County, North Carolina.

through confirmation of the Chapter 11 Plan. As a director of YC, he owed fiduciary

55A-8-30. He is an individual and resident of Brunswick County, North Carolina.

11. Joseph Michael Hutson served on the YC Board of Directors, upon

55A-8-30. He is an individual and resident of New Hanover County, North Carolina.

12. Edward C. Elmore, III served on the YC Board of Directors, upon

55A-8-30 He is an individual and resident of New Hanover County, North Carolina.

Hutson, and Elmore are collectively referred to as the “Directors.”

14. SunTrust Bank (“SunTrust”) is an insured depository institution with a

financial transactions of YC passed through these SunTrust accounts. YC paid

SunTrust in excess of $300,000 in non-sufficient funds (NSF), overdraft, late, and

maintenance fees from 2007 through the Petition Date.

15. Burt & Associates, LP is a collection agency with a principal place of

business at 801 E. Campbell Road, Suite 165, Richardson, TX 75081. Upon

and June 2016 to Burt & Associates.

16. Consilium Staffing, LLC (“Consilium”) is a temporary staffing agency

of 2014, YC owed $23,654.00 to Consilium. Upon further information and belief,

17. First Insurance Funding Corp. (“First Insurance”) is a finance company,

business at 450 Skokie Boulevard, Suite 1000, Northbrook, IL 60062. Upon

the Petition Date.

18. Wolf Hunter Security (“Wolf Hunter”) is a sole proprietorship of Reed

Date for which it was paid over $59,000.

and penalty of perjury by Carla J. Roberts, reflect loan repayments and

reimbursement of expenses of $9,244.65 to Mr. Adair in the one-year prior to the

JURISDICTION AND VENUE

21. Plaintiff repeats and re-alleges the allegations contained in paragraphs

1 through 20 inclusive, as if more fully set forth at length herein.

Court for the Eastern District of North Carolina.

23. This is a core proceeding under 28 U.S.C. § 157(b).

24. Venue is appropriate in this Court pursuant to 28 U.S.C. §§ 1408 and

25. Plaintiff repeats and re-alleges the allegations contained in paragraphs

1 through 24 inclusive, as if more fully set forth at length herein.

by-laws and N.C. Gen. Stat. § 55A-8-30.

were 5 weeks in arrears on their pay leading to an additional $199,865.71 in