o- J J Es O-o "ð: ã rï! ñ --.! c o: oPò qø - o_E ø:i õð c c o B I 2 J 4 5 6 7 8 9 10 11 T2 13 I4 15 t6 t7 18 T9 20 2I 22 23 24 25 26 27 28 009 589 0024\5271 21 7. 1 STANDARDIZED FUND ACCOUNTING REPORT 3:17-CV-00223-RS Elizabeth Berke-Dreyfuss (Bar No. 114651) \ryENDEL, ROSEN, BLACK & DEAN LLP I I I I Broadway,2fn Floor Oakland, California 9 4607 -403 6 Telephone: (510) 834-6600 Fax: (510) 834-1928 Email: [email protected]Attorneys for Susan L. Uecker, Receiver UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA SAN FRANCISCO DIVISION Case No. 3 : I 7-CV-00223-RS SECURITIES AND EXCHANGE COMMISSION, Plaintiff, SAN FRANCISCO REGIONAL CENTER, LLC; THOMAS M. HENDERSON; CALIFORNIA GOLD MEDAL, L.P.; CALLSOCKET, L.P.; CALLSOCKET II, L.P.; CALLSOCKET III, L.P.; COMPREHENSIVE CARE OF OAKLAND, L.P.;NA3PL, L.P.; WEST OAKLAND PLAZA, L.P.; CALLSOCKET, LLC; CALLSOCKET II, LLC; CALLSOCKET III, LLC; COMPREHENSIVE CARE OF CALIFORNIA, LLC; IMMEDIA, LLC; ANd NORTH AMERICA 3PL, LLC, Defendants, -and- CALLSOCKET HOLDING COMPANY, LLC; CALLSOCKET III HOLDING COMPANY, LLC; BERKELEY HEALTHCARE DYNAMICS, LLC; CENTRAL CALIFORNIA FARMS, LLC; ANd JL GATEWAY, LLC, Relief Defendants. STANDARDIZED FUND ACCOUNTING REPORT FOR CONSOLIDATED SEC VS. SFRC RECEIVERSHIP ENTITIES FOR REPORTING PERIOD: JULY 1,2018 - SEPTEMBER 30,2018 VS Case 3:17-cv-00223-RS Document 503 Filed 10/30/18 Page 1 of 35
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Uecker, Receiver L. Susan Attorneys 6 · 2018. 11. 12. · standardized fund accounting report for consolidated sec vs. sfrc receivership entities for reporting period: july 1,2018
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Elizabeth Berke-Dreyfuss (Bar No. 114651)\ryENDEL, ROSEN, BLACK & DEAN LLPI I I I Broadway,2fn FloorOakland, California 9 4607 -403 6Telephone: (510) 834-6600Fax: (510) 834-1928Email: [email protected]
Attorneys for Susan L. Uecker, Receiver
UNITED STATES DISTRICT COURT
NORTHERN DISTRICT OF CALIFORNIA
SAN FRANCISCO DIVISION
Case No. 3 : I 7-CV-00223-RSSECURITIES AND EXCHANGECOMMISSION,
Plaintiff,
SAN FRANCISCO REGIONAL CENTER, LLC;THOMAS M. HENDERSON; CALIFORNIAGOLD MEDAL, L.P.; CALLSOCKET, L.P.;CALLSOCKET II, L.P.; CALLSOCKET III,L.P.; COMPREHENSIVE CARE OFOAKLAND, L.P.;NA3PL, L.P.; WESTOAKLAND PLAZA, L.P.; CALLSOCKET,LLC; CALLSOCKET II, LLC; CALLSOCKETIII, LLC; COMPREHENSIVE CARE OFCALIFORNIA, LLC; IMMEDIA, LLC; ANd
NORTH AMERICA 3PL, LLC,
Defendants,
-and-
CALLSOCKET HOLDING COMPANY, LLC;CALLSOCKET III HOLDING COMPANY,LLC; BERKELEY HEALTHCAREDYNAMICS, LLC; CENTRAL CALIFORNIAFARMS, LLC; ANd JL GATEWAY, LLC,
Relief Defendants.
STANDARDIZED FUNDACCOUNTING REPORT FORCONSOLIDATED SEC VS. SFRCRECEIVERSHIP ENTITIES FORREPORTING PERIOD:JULY 1,2018 - SEPTEMBER 30,2018
VS
Case 3:17-cv-00223-RS Document 503 Filed 10/30/18 Page 1 of 35
STANDARDIZED FUND ACCOUNTING REPORT for Consolidated SEC vs. SFRC Receivership Entities-Cash BasisReceivership Civil Court Case No. 3:17-cv-00223-RSRe Period: J Ito ber 30, 2018
Line 1 Beginnlng Balance (As of July 1,2018)
fncreases ln Fund Balance:
Buslness lncomeCash and Securltles-Transfers and TurnoverlnteresUDividend lncomeBuslness Asset LlquidationPersonal Asset LiquldationThlrd-Party Lltlgat¡on lncomeMiscellaneous - Other
Total Funds Avallable (Lines I - 8):
Decreases in Fund Balance:
Dlsbursements to lnvestors/Ref unds
Disbursements for Receivership OperationsDrsôursemenfs to Receiver or Other ProfessionalsBuslness Assef ExpensesPersonal Assef ExpensesRecelve/s Accou nting ExpensesT h ird-Pady Litigation Expenses
1. Attorney Fees2. L¡tigation Expenses
Total
Tax Adm¡nistralor Fees and BondsFederaland Stafe Tax Paymønts
Total Dis 21
Dlsbursements for Distribution Expenses Paid by the Fund:Distribution Plan Developmenf Expenses:1. Fees:
Fund Administratorlndependent D¡stribut¡on Consultant (lDC)
Berkeley Healthcare DynamicsSusan L. Uecker, Receiver
Income StatementFor the Third Quarter 201 8
Current Quarter
0.00
$ 9,475.0096,41 0.s I
64.581,183.27
472.4285.00
43,514.85250.00
4,440.67
155,896.30
$ (1ss,896,30)
For Management Purposes C)nly
Case 3:17-cv-00223-RS Document 503 Filed 10/30/18 Page 7 of 35
STANDARDIzED FUND AccouNTtNG REPORT for cail socket Lp Roceivership-cash BasisReceivership C¡vil Court Case No, 3:17-cv-00223-RS
Perlod: Ju 1to 30, 2018
FUND ACCOUNTINc (See lnstructlons):
Reforencs,| Boglnnlng Balance (As of Juty 1, 20181
/ncreases ln Fund Balance:
Buslness lncomeCash and Securltles'Sec Dep Refund/TwitterlnteresVDlvldend lncomeBuslness Asset LlguldatlonPsrsonal Asset Llquldatlon
Lltigatlon lncome- Other
Total Fund$ Avallable (Llnes I - 8):
Decreases in Fund Balance:
Dlsbu rsements to lnvestors/REf unds
Disbursements for Recelvershlp OperatlonBDrsôurse¡nenfs to Receiver/Transfer fo SFRCBus/ness Assef ExpensesPersona/,4sset Expenseslnvèstment ExpenseTh ird-P añy Litigation Expe n se s
1. Altorney Fees2. Litigatíon Expenses
Tota,!-Ihtrë:Paúl l-tllseljpa Frp_Qn " _s
Tax Admin¡strator Fees and EondsFederal and Sfafe lax Payments
Totâl D¡sbursemcntg
Dlsbursements for Dlstrlbutlon Expsnses Pald by ths FundDistribut¡on Plan Developmenf Expensesi
Web S¡te Mâintenance/Call Cenler.........,...........4. Fund Administrator Bond5. Miscellaneous6. Federal Accounl for lnvestor Restitut¡on(FAIR) Reporling Expenses
Dlsbursements to CourUOther:lnvestment Expenses/Coud Registry lnvestment
Sysfem ICRIS) FeesFederal Tax Payments
Total Dlsbursements to CourUother:Total Funds Disbursed (Llnes 9 - l1J:
End¡ng Balance (As of September 30, 2018):
T
T
ths Fund:
Plan
nteresuDlvldend lncomê
lrd-Party Litigation lncome
Tax Adm¡n¡strator Fees and BondsFederal and State Tax Payments
Dlsbursements to CourUOther Not Pald by theI n ve stmen t Ex penseVoRlS FeesFederal Tax Payments
Fund:
I
1.
2.
3.
4.5.6.
Llne 18L¡ne 18a
Line 18bLlne 19Line 19aLine 19b
No. of Clalms:# of Claims Received This Repofting Period..... . ... . .. . ,
# of Cl a¡ ms Recelved Srnc€ I nception ol F und...... .....,No, of Clalmants/lnvestors:
# of Claimants/lnvestors Paid This Reporting period. . ..
# of Cla¡manls/hvesfors Pard Slnce lncept¡on of Fund.
# Item Amount Notes
t lDlebursementstolnvestors/Rofund8 15,746,180.00 funds and escrow fees
'&.\*
Ð/È t/
Case 3:17-cv-00223-RS Document 503 Filed 10/30/18 Page 13 of 35
Current AssetsChecking - Boston Private
Total Current Assets
Property and Equipment
Total Property and Equípment
Other Assets
Total Other Assets
Total Assets
Current LiabilitiesCS Il Funding (Community Bank)
Total Current Liabilities
Long-Term Liabilities
Total Long-Term Liabilities
Total Liabilities
CapitalBeginning EquityTurnover FundsTumover - Crystal GoldenTurnover - SFRCNet Income
Total Capital
Tstal Liabilities & Capital
Califomia Gold MedalSusan L. Uecker, Receiver
Balance SheetSeptember 30, 201 8
ASSE'|S
9,727.13
9,727.13
0.00
0.00
$ 9,727.13
LIABILITIES AND CAPITAL
$ 33,550.00
33,s50.00
0.00
33,5s0,00
$
(r 4,281.65)10,267.265,502.40
(1s,s29.26)(9,78t.62)
(23,822.87)
9,727.t3$
Unaudited - For Management Purposes Only
Case 3:17-cv-00223-RS Document 503 Filed 10/30/18 Page 14 of 35
Page: I
Revenueslnterest IncomeRefunds
Total Revenues
ExpensesBank ChargesUtilities Expense
Total Expenses
Net Income
California Gold MedalSusan L. Uecker, Receiver
Income StatementFor the Third Quarter 2018
Current Quarter
$ 11,692.602,52t.18
14,213.78
52.0068.32
t20.32
$ 14,093.46
For Management Purposes Only
Case 3:17-cv-00223-RS Document 503 Filed 10/30/18 Page 15 of 35
Llne'l
STANDARDIZEO FUND ACCOUNTING REPORT fOT CENTTAI CAI|fOTNiA FATMS'CASh BAS|S
Receivershlp Civ¡l Courl Case No. 3:17-cv-00223-RSPeriod: J 1to 30 201 I
Beglnnlng Balanco (As ofJuly 1, 2018)
lncreases ln Fund Balance:
Business lncomeCagh and Securltiee-Funding from SFRClnterosUDlvldend lncomeBuslnese Assct LlquldatlonPorsonal Asset LlquldatlonThlrd-Party Lltlgatlon lncomeMlscellaneous . Othor/Refunds
Total Funds Avallable (Llnes I - 8l:
Docreases in Fund Balance:
D¡sbursements to lnvostors/Rof unds
Dlsbur3emonts for Recelverghlp OperatlonsDlsbursoments to Rece¡ver or Other Profess¡onalsEuslness Assef ExpensesPersonal,4ssel Expenseslnvestment ExpensesTh i td -Pa¡1y Litig ation Expenses
1. Attorney Fees2. Lltigation Expenses
Tax Administrator Fees and BondsFedoral and Srste Iax Payments
Llne l1 Dlsbursements for Distrlbutlon Expenses Pald by the Fund:11a Distibution Plan Developmenf Expensesr
Dlsbursements for Recelvershlp OperationsDisbursements to Recoiver or Oth6t PrcfessionalsEuslnoss Asseú ExpgnsesPersona/ Assef Expenseslnvestment ExpensesThi rd-Party Litig ation Expa n se s
1. Attorney Fees2. Litigation ExpensÊs
T ota ! r h t rd : P ?JA. L! !ts.g!_o n. E 4 p9 ns,q-s- .... . .. --, ** -,.. *
Tax Administrator Fees and BondsFederal and Slafe lax Payments
Web Site Malntenance/Call Cenier..........,.....,........4. Fund Administrator Bond5. Miscellaneous6. Federal Account for lnvestor Restitution (FAIR)Reporting Expenses
CapitalBeginning EquityEscrow F'unding from SFRCNet Income
Total Capital
'lotal Liabilities & Capital
Comprehensive Care of OaklandSusan L, Uecker, Receiver
Balance Sheet
September 30, 2018
ASSEl'S
254,828.3739s,976.67
l,149,533.841,103,425.45
2,903,764.33
0.00
0.00
s 2,903,764.33
LIABILITIES AND CAPITAL
0.00
0.00
0.00
2,788,558.74I , 100,000.00(984,794.4t)
2,903,764.33
s 2,903,764.33
$
$
Unaudited - For Management Purposes Only
Case 3:17-cv-00223-RS Document 503 Filed 10/30/18 Page 22 of 35
Page: I
RevenuesService IncomeInterest Income
Total Revenues
ExpensesOperating ExpensesPayroll
Total Expenses
Net Income
$
Comprehensive Care of OaklandSusan I.. Uecker, Receiver
Income StatementFor the Third Quarter 2018
Current Quatler
3,084,923.09I,534.32
3,086,457.41
t,562,440.662,209,580.64
3,772,021.30
s (68s,s63.8e)
For Management Purposes Only
Case 3:17-cv-00223-RS Document 503 Filed 10/30/18 Page 23 of 35
Llne
ne
STANDARDIZED FUND ACCOUNTING REPORT for JL Gateway Receivership-cash Basis
Receivership Civil Court Case No. 3:17'cv-00223-RSPeriod: Ju 1to 30 201 I
Beginning Balance (As of July 1, 2018)
,ncreases in Fund Balance:
Buslness lncomeCash and SecuritieslnteresUDlvldend lncomeBusiness Asset Liquidat¡onPersonal Asset LlquldatlonThird-Party Litigation lncomeMiscellaneous - Less Tl Credit
Total Funds Available (Llnes 1 - 8):
Decreases in Fund Balance:
Disbursements to lnvestors
Disbursements for Receivership OperationsDisôursemenfs to Receiver or Other ProfessionalsBusiness Assef ExpensesPersona/ Assef Expenseslnvestment ExpensesT h i rd- P a fty Lit¡ g atio n Expenses
1. Attorney Fees2. Litigat¡on Expenses
Tpte!-Lþitþ?edvLt!isel!pa.Expe!i"ç-e--s---.---*
Tax Admin¡strator Fees and BondsFederal and State Tax Payments
ons
Llne 11 Disbursemênts for Distribution Expenses Pald by tho Fund
Dlsbursements for Recelvershlp OperatlonsDisburcements to Receiver or Other Protess¡onalsEuslness Assel ExpensosPersonal Assef ExpensesInvestment ExpensesThlrd-P afty Litlg atlon Expe n se s
1. Atlorney Fees2. L¡tigation Expenses
ro!e!_ Tþ.i N:"p a.rf y- -L_itts
e!þn -Exp.ç n_sss. *-. . . " . -...
Tax Administrator Fees and BondsFederal and Stafe fåx Payments
560,024.00
35,559.1 2
Operatlons 59 12
Dlsbursomonts for Dlstrlbutlon Expensos Pald by the Fund:D¡str¡bution Plan Development Expenses:
bursementg for Recelvership OperatlonsDisbursement to RecoiverSusrness Assol ExpensesPersonal Assel ExpensesRacelver's Acco u nting Ex pe n se sT h i rd - P a rty Li ti g afion Fxpenses
1. Attorney Fees2. Litigation Expenses
T-etel.TArd:Pcdv-trlþe{isn"-8"¡p.-e-¿se-c
Tax Administralor Fees and BondsFederal and Slafe lax Payments
T
Dlsbursements for Distribution Expenses Pald by the Fund:D i stri b utio n P la n Develo pme nt Ex pe n se s :
4. Fund Administrator Bond5. Miscellaneous6. FAIR Reporting Expenses
Fund
the Fund:
Tax Administrator Fees & Bonds Not Paid by the Fund
Disbursements to CourUOther Not Paid by the Fund:lnvestment ExpenseVCR/S Foes
I
Federal Tax Payments I
DC & State Tax Pavments
Grand Total
Lins 18Line 18a
Line 18bLine 19Line 19aLine 19b
No. of Claims:#of Claims Received This Repofting Period....,.........
# of Claims Received Since lncøption of Fund..,.........No. of Clalmants/lnvostors:
# of Cla¡mants/lnvestors Paid This Repo¡7ing Period....# of Claimants/lnvesfors Pald Since lnception of Fund.
Ref# Item Amount Corresponding Notes
1 Cash & Securities 66,772.94 Comprised of funds transfers in the 3rd quarteronly, as follows:CA Gold Medal 65,529.26cs LP 1,243.68
Receiver
Date/ û/ 3*/¡ {
w:
Case 3:17-cv-00223-RS Document 503 Filed 10/30/18 Page 33 of 35
Current AssetsChecking - Boston PrivateMarket Rate - Boston Private
Total Current Assets
Property and Equipment
Total Property and Equipment
Other AssetsLoan to BHD, Per Order
Total Other Assets
Total Assets
Current Liabilities
Total Current Liabilities
Long-Term Liabilities
Total Long-Term Liabilities
Total l.iabilities
CapitalBeginning EquityTurnover from CS LPTumover from CS IITurnover from CS IIITurnover from CS HoldingTurnover from CCOOTurnover from Jl, Gateway'I'urnover from CA Gold MedalTurnover from NA3PLTurnover - Tesh L,LCTurnover - Tribune TavernNet Income
Total Capital
Toral Liabilities & Capital
San Francisco Regional CenterSusan L. Uecker, Receiver
Balance SheetSeptember 30, 2018
ASSETS
6,344.9724,971,082.56
24,977,427.53
0.00
30,000.00
30,000.00
$ 25,007,427.53
LIABILITIES AND CAPITAL
0.00
0.00
0.00
(l,028,3s r.70)125,t79.84
7,9t2,768.318,719,835,209,686,474.71
(1,100,000.00)I,535,666,35
t5,529.26198,187.61
226.741,236.61
(1 ,059,325.40)
25,007 ,427 .53
$ 25,007,427.53
$
$
Unaudited - For Management Purposes Only
Case 3:17-cv-00223-RS Document 503 Filed 10/30/18 Page 34 of 35