Chicago Regional Council of Carpenters Pension Fund et al v. Rowlock Retail Construction, Inc.
Filing
26
MOTION by Plaintiffs Chicago Regional Council of Carpenters Pension Fund, Chicago Regional Council of Carpenters Welfare Fund, Chicago and Northeast Illinois Regional Council of Carpenters Apprentice and Training Program, Labor/Management Union Carpentry Cooperation Promotion Fund for judgment Plaintiffs' MOtino for Entry of Final Judgment (McJessy, Kevin)
UNITED STATES DISTRICT COURT
NORTHERN DISTRICT OF ILLINOIS
EASTERN DIVISION
CHICAGO REGIONAL COUNCIL OF
CARPENTERS PENSION FUND et al.,
Plaintiffs,
v.
ROWLOCK RETAIL CONSTRUCTION,
INC., a Nevada corporation,
Defendant.
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15 CV 6413
Judge Feinerman
PLAINTIFFS' MOTION FOR ENTRY OF FINAL JUDGMENT
This Court granted the plaintiffs Chicago Regional Council of Carpenters Pension Fund
et al. 's ("Trust Funds") motion for a default order against defendant ROWLOCK RETAIL
CONSTRUCTION, INC. ("Defendant" or "ROWLOCK") on November 19, 2015. See Order,
Nov. 19, 2015, Docket No. 11. In order to obtain a final judgment, the Trust Funds hereby
submit this Plaintiffs' Motion for Entry of Final Judgment ("Petition"). In support of their
Motion, Trust Funds state as follows:
I.
SUMMARY OF DAMAGES.
For the reasons explained more fully below, this Court should award the Trust Funds
$886,734.21 in damages as follows:
1-~(~)1f~p~f4.f rin_g~_I3~~~g1-g:~ntr.~~~!Ei~~
::=-~f-- ~7681?.9$.~~qljl
! (B) Interest -···-············---··············--···········--··-············----·----··················1··········-···-··-··············---·-···········-1
$31,930.70
1-········---;·············-.
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(C) Liquidated Damages
$129,193.74
-····-·-························--·······························-················-·-··················--·-············-·---····-············································- -··-············--·-··----················-·--·-···············---1
! (D) Auditors' Fees
I $2,602.50 !
r·-····················----···············-··--··-············----··-··············--··-·······- ····················---···--········-··········· ·········---T'···················----··········-···--··--·····j
! (E) Attorneys' Fees and Costs
LI?.!~L__________ ___ ____
I
$14,498.67 !
_[.._~?.?.§,1~4'.~1 i
__
II.
ARGUMENT.
A. Damages for Unpaid Fringe Benefit Contributions.
ROWLOCK is bound by the Area Agreement with the Chicago Regional Council of
Carpenters ("Union"). See Declaration of J. Libby ~3, Exhibit A. The Trust Funds conducted an
audit of ROWLOCK's books and records which revealed unpaid fringe benefit contributions in
the amount of $708,508.60. See Declaration of J. Libby ~~4-8, Exhibit A.
Under ERISA, ROWLOCK is liable to the Trust Funds for any unpaid fringe benefit
contributions. ERISA states as follows:
In any action under this subchapter by a fiduciary for or on behalf of a plan to enforce
section 1145 of this title in which a judgment in favor of the plan is awarded, the comi
shall award the plan- (A) the unpaid contributions ....
See 29 U.S.C. § 1132(g)(2)(A).
Accordingly, this Comi should award the Trust Funds $708,508.60 for unpaid fringe
benefit contributions.
B. Interest.
Under ERISA, 29 U.S.C. § 1132, Trust Funds are entitled to collect interest on the unpaid
contributions. Section 1132(g)(2)(B) provides as follows:
(2) In any action under this subchapter by a fiduciary for or on behalf of a plan to enforce
section 1145 of this title in which a judgment in favor of the plan is awarded, the
court shall award the plan(B) interest on the unpaid contributions,
For purposes of this paragraph, interest on unpaid contributions shall be determined by
using the rate provided under the plan, or, if none, the rate prescribed under section 6621
of title 26.
See 29 U.S.C. § 1132(g)(2). And, section 6621 of title 26 provides as follows:
(2) Underpayment rate. The underpayment rate established under this section shall be
the sum of-(A) the Federal short-term rate determined under subsection (b), plus
2
(B) 3 percentage points.
See 26 U.S.C. §6621.
This is consistent with the trust agreements which also allow the Trust Funds to collect
interest on the amount due. See Deel. of J. Libby if9, Exhibit A. Therefore, the Trust Funds are
entitled to recover interest based on the statute.
The amount due as interest on the fringe benefit contributions is $31,930.70. See
Declaration of J. Libby ififl l, 13, Exhibit A. Accordingly, this Court should award the Trust
Funds interest in the amount of $31,930.70 pursuant to 29 U.S.C. § 1132(g)(2).
C.
Liquidated Damages.
Under ERISA, 29 U.S.C. §1132, the Trust Funds are entitled to collect liquidated
damages on the unpaid contributions. Section 1132(g)(2)(C)(ii) provides as follows:
(2) In any action under this subchapter by a fiduciary for or on behalf of a plan to
enforce section 1145 of this title in which a judgment in favor of the plan is awarded,
the court shall award the plan(C) an amount equal to the greater of(ii) liquidated damages provided for under the plan in an amount not in excess of
20 percent (or such higher percentage as may be permitted under Federal or State
law) of the amount determined by the court under subparagraph (A),
This is consistent with the trust agreements which also allow the Trust Funds to collect
liquidated damages of 1.5% monthly on the amount due. See Deel. of J. Libby if9, Exhibit A.
The total liquidated damages calculated at 1.5% per month compounded equals
$129,193.74. See Deel. of J. Libby ififl 1, 13, Exhibit A. Accordingly, this Court should award
the Trust Funds liquidated damages in the amount of $129,193.74 pursuant to 29 U.S.C.
§ l l 32(g)(2)(C)(ii).
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D.
Auditor's Fees.
Under the terms of the Trust Agreements and the Area Agreement, a signatory employer is
liable for reasonable fees of auditors retained by the Trust Funds used to establish the amount of
delinquent contributions to the Trust Funds. See Declaration of J. Libby ifl2, Exhibit A.
Moreover, ERISA, 29 U.S.C. §1132, likewise provides that the Trust Funds are entitled
to recover auditors' fees incurred to prove the amount of contributions owed:
ERISA itself grants the district court authority to award the plaintiffs their
reasonable attorney's fees and costs in successful actions to collect unpaid fringe
benefit contributions owed to multi-employer plans, 29 U.S.C. § 1132(g)(2)(D),
along with 'such other legal or equitable relief as the court deems appropriate,' id.
§ 1132(g)(2)(E). This court, among others, has construed the latter provision to
include an award of audit costs. Moriarty ex rel. Local Union No. 727, LB. T
Pension Trust v. Svec, 429 F.3d 710, 721 (7th Cir. 2005) (citing Operating Eng'rs
Pension Trustv. A-C Co., 859 F.2d 1336, 1343 (9th Cir. 1988)).
See Trustees of the Chicago Plastering Institute Pension Trust v. Cork Plastering Co., 570 F .3d
890, 902 (7th Cir. 2009).
The Trust Funds incurred $2,602.50 in auditors' fees for the audit ofROWLOCK's fringe
benefit contributions to the Trust Funds during the Audit Period. See Declaration of J. Libby
ififl2, 13, Exhibit A. Accordingly, this Court should award the Trust Funds $2,602.50 in
reasonable auditors' fees for the audit ofROWLOCK's books and records to determine that
ROWLOCK owed unpaid fringe benefit contributions.
E.
Attorneys' Fees and Costs.
Under the te1ms of the Trust Agreements and the Area Agreement, ROWLOCK is liable
for reasonable attorney fees and costs incurred by the Trust Funds to collect delinquent
contributions because the Trust Funds were required to hire counsel to compel the audit of
ROWLOCK and to collect the amount due from ROWLOCK. See Declaration of J. Libby iflO,
Exhibit A.
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ROWLOCK has a statutory obligation to pay attorneys' fees and costs. Under ERISA,
29 U.S.C. §1132, Trust Funds are entitled to recover attorneys' fees and costs incurred to collect
the unpaid contributions. Section 1132(g) provides as follows:
(g) Attorney's fees and costs; awards in actions involving delinquent
contributions . . . (2) In any action under this subchapter by a fiduciary for or
on behalf of a plan to enforce section 1145 of this title in which a judgment in
favor of the plan is awarded, the court shall award the plan-.... (D)
reasonable attorney's fees and costs of the action, to be paid by the
defendant ...
See 29 U.S.C. §1132(g)(2) (emphasis added). ROWLOCK is also liable for attorneys' fees and
costs incurred by the Trust Funds to enforce any judgment entered in this matter. See Free v.
Briody, 793 F.2d 807, 808-09 (ih Cir. 1986).
Here the Trust Funds incurred $14,498.67 in attorneys' fees and costs as stated in the
affidavit and detailed billing statements accompanying this petition. See Declaration of K.
McJessy ifif6-8, Exhibit B. Billing statements are admissible to show the reasonableness of
attorneys' fees and costs in ERISA cases. See Trustees of the Chicago Plastering Inst. Pension
Trust, 570 F.3d at 903 (relying on attorneys "time records"); Chicago Regional Council of
Carpenters Pension Fundv. RC! Enterprises, Inc., 2011 U.S. Dist LEXIS *6-7 (N.D. Ill., July
20, 2011) (Feinerman, J.) (relying on billing time records for award of attorneys' fees).
Moreover, the fees charged here of $160/hour and $220/hour for attorney time are
reasonable compared to the rates charged by other attorneys handling similar ERISA matters in
the Northern District of Illinois. As a matter oflaw, the Nmihern District of Illinois has
recognized that hourly rates of $195 per hour to $250 per hour are reasonable rates for attorney
time for ERISA litigation. See Trustees of the Chicago Regional Council of Carpenters Pension
Fund v. RC! Enterprises, Inc., 2011 U.S. Dist. LEXIS *6 (N.D. Ill.) (holding that attorney rates
of $180/hr for a junior attorney to $250/hr for a paiiner are reasonable hourly rates for ERISA
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lawsuit by the Chicago Regional Council of Carpenters); Board of Trustees of the Roclford Pipe
Trades Indus. Pension Fund v. Fiorenza Enters., 2011 U.S. Dist. LEXIS 28209, 21-22 (N.D. Ill.
Mar. 18, 2011) ("the court finds that the hourly rates [of $195, $210 and $235 per hour] ... are
reasonable" for fringe benefit trust funds lawsuit against employer to collect unpaid
contributions); Divane v. Mitchell Sec. Sys., 2008 U.S. Dist. LEXIS 27825 (N.D. Ill. Apr. 7,
2008) ("The court finds that the billing rates [of $220.00 to 240.00 for attorneys] are
reasonable.").
Accordingly, this Court should award the Trust Funds $14,498.67 in reasonable
attorneys' fees and costs for the audit ofROWLOCK's books and records to determine that
ROWLOCK owed unpaid fringe benefit contributions.
III.
CONCLUSION.
For the forgoing reasons, the Trust Funds respectfully request that this Court enter final
judgment for the Trust Funds in the amount of $886,734.21 as follows:
A.
$708,508.60 in unpaid contributions pursuant to the audit;
B.
$2,602.50 for auditor's fees incurred by the Trust Funds to complete the audit of
Defendant's books and records;
C.
$31,930.70 in interest pursuant to 29 U.S.C. § 1132(g)(2)(B);
D.
$129,193.74 in liquidated damages pursuant to 29 U.S.C. § 1132(g)(2)(C); and
E.
$14,498.67 in reasonable attorneys' fees and costs the Trust Funds incurred in this
action pursuant to 29 U.S.C. § l 132(g)(l) and/or§ 1132(g)(2)(D).
The Trust Funds shall also recover reasonable attorney' fees and costs incurred by the Trust
Funds in enforcing this order and any such further relief as this Court deems appropriate. See
Free v. Briody, 793 F.2d 807, 808-09 (ih Cir. 1986). A proposed order is attached hereto as
Exhibit C.
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CHICAGO REGIONAL COUNCIL OF
CARPENTERS PENSION FUND et al.
By:
s/ Kevin P. McJessy
One of Their Attorneys
Kevin P. McJessy
MCJESSY, CHING & THOMPSON, LLC
3759 North Ravenswood, Suite 231
Chicago, Illinois 60613
(773) 880-1260
(773) 880-1265 (facsimile)
rncjessy@MCandT.com
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CERTIFICATE OF SERVICE
I, Kevin P. McJessy, an attorney, certify that I caused the foregoing Plaintiffs' Motion
for Entry of Final Judgment to be served upon
Rowlock Retail Construction, Inc.
c/o Timothy Nelson, Registered Agent
160 W. Huffaker Lane
Reno, NV 89511
Stephen Moss
The Law Office of Michael B. Springer
9460 Double R Boulevard
Suite 103
Reno, NV 89521
via U.S. First Class Mail, postage prepaid, deposited in the United States Mail Depository
located at 3759 N. Ravenswood, Chicago, Illinois on this
day of October 2016 and to
Stephen Moss via email to
on this __ day of October 2016.
s/ Kevin P. McJessy
Kevin P. McJessy
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15 CV 06413
Exhibit A
UNITED STATES DISTRICT COURT
NORTHERN DISTRICT OF ILLINOIS
EASTERN DIVISION
CHICAGO REGIONAL COUNCIL OF
CARPENTERS PENSION FUND et al.,
Plaintiffs,
v.
ROWLOCK RETAIL CONSTRUCTION,
INC., a Nevada corporation,
Defendant.
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15 CV 6413
Judge Feinennan
DECLARATION OF JOHN LIBBY
I, Jolm Libby, hereby declare, under penalty of perjury pursuant to the laws of the United
States, that the following statements are true to the best of my knowledge information and belief:
1.
I am the Manager, Audits & Collections for the Chicago Regional Council of
Carpenters Pension Fund ("Pension Fund"), the Chicago Regional Council of Carpenters Health
and Welfare Fund ("Health and Welfare Fund"), the Chicago and Northeast Illinois Regional
Council of Carpenter Apprentice and Trainee Program ("Trainee Fund") and the
Labor/Management Union Carpentry Cooperntion Promotion Fund (collectively "the Trust
Funds").
2.
As part of my duties, I am responsible for managing the collection of
contributions for medical, pension and other benefits due from numerous employers pursuant to
the collective bargaining agreement between the employers and the Chicago and Northeast
Illinois Regional Council of Carpenters ("Union") and between employers and the United
Brotherhood of Carpenters and Joiners of America. Accordingly, I am familiar with the terms of
the cunent collective bargaining agreement ("Area Agreement") and the trust agreements
establishing the Trust Funds.
3.
ROWLOCK RETAIL CONSTRUCTION, INC., a Nevada corporation
("Defendant"), is an employer bound by the Area Agreement with the Union because Defendant
signed an Agreement with the Union because it performed work within the geographic
jurisdiction of the Union. A copy of the Agreement showing that Defendant is bound by the
Area Agreement is attached as Exhibit 1. The Agreement states in part that:
1. The Employer recognizes the Union as the sole and exclusive bargaining
representative on behalf of its employees who are working within the territorial
and occupational jurisdiction of the Union.
Accordingly, Defendant is bound to the Area Agreement with the Union and the Trust
Agreements establishing the Trust Funds and by the rules and regulations adopted by the
Trustees of each Trust Fund. The Area Agreement, the Trust Agreements and the rules and
regulations are collectively referred to herein as "Agreements."
4.
Pursuant to the Agreements, Defendant is required to pay fringe benefit
contributions to the Trust Funds for work performed by Defendant's employees and non-union
subcontractors perfonning work falling within the jurisdiction of the Union.
5.
Pursuant to the Agreements, Defendant also agreed to submit to a periodic audit
of its books and records in order to verify the accuracy of the contributions reported and paid to
the Trust Funds.
6.
The Trust Funds engaged Legacy Professionals, LLP ("Legacy") to conduct an
audit of Defendant's fringe benefit contributions to the Trust Funds for the period June 1, 2014
through March 31, 2016.
7.
After this lawsuit was filed, records were obtained from Defendant's bank
regarding its financial transactions during the Audit Period and those records were provided to
Legacy. Legacy prepared an Audit Repmt of Defendant's fringe benefit contributions to the
Trust Funds based on Legacy's review of these records. Legacy delivered a copy of its Audit
Report to the Trust Funds.
8.
A copy of the Audit Repmt delivered by Legacy to the Trust Funds is attached as
Exhibit 2. According to the Audit Report and based on the records produced to Legacy and to
the Trust Funds, Defendant owes $708,508.60 in unpaid fringe benefit contributions to the Trust
Funds.
9.
The Agreements provide that the Trust Funds collect liquidated damages on
unpaid fringe benefit contributions at a rate of 1Yi percent compounded monthly. The
Agreements also provide that the Trust Funds collect interest on 1mpaid fringe benefit
contributions as allowed by law.
10.
Because Defendant failed to comply with the terms of the Agreements, the Trust
Funds have had to employ the services of the law firm McJessy Ching & Thompson, LLC. As a
result, the Trust Funds incurred attorneys' fees and costs.
11.
A summary of the updated calculations of accrued interest and liquidated
damages for the Audit Report is attached hereto as Exhibit 3. Defendant owes $31,930.70 in
unpaid interest calculated pursuant to 26 U.S.C. §6621 and $129,193.74 in unpaid liquidated
damages calculated in accordance with the Agreements.
12.
The Trust Funds paid Legacy $2,602.50 as auditors' fees for Legacy to conduct
its review of Defendant's books and records and to prepare the Audit Report.
13.
In sum, based on the records produced by Defendant, Defendant owes unpaid
contributions of $708,508.60, interest of $31,930. 70, liquidated damages of $129, 193 .74,
auditors' fees of $2,602.50 plus the attorneys' fees and costs incurred by the Trust Funds in this
lawsuit.
14.
I have personal knowledge of the matters stated in this affidavit and could testify
competently to them.
under penalty o( perjury that the foregoing is true and correct.
J
Executed on:
Date
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J" /!?
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Exhibit 1
:Memorandum o_ffloreement
Employer ROWLOCK RETAIL CONSTRUCTION, INC.
City RENO
State
NV
Address P.O BOX 17138
Zip _8_9_51_1_ _ _ PHONE
775-745-3818
THIS AGREEMENT is entered into between the Chicago Regional Council of Carpenters
Union") and the Employer, including its successors and assigns covering the geographic jurisdiction of
the Union including the following counties in Illinois: Boone, Bureau, Carroll, Cook, De Kalb, DuPage,
Grundy, Henderson, Henry, Iroquois, Jo Daviess, Kane, Kankakee, Kendall, Lake, La Salle, Lee,
Marshall, McHenry, Mercer, Ogle, Putnam, Rock Island, Stark, Stephenson, Whiteside, Will,
Winnebago. The following counties in Iowa: Allamakee, Appanoose, Benton, Black Hawk, Bremer,
Buchanan, Butler, Cedar, Cerro Gordo, Chickasaw, Clayton, Clinton, Davis, Delaware, Des Moines,
Dubuque, Fayette, Floyd, Franklin, Grundy, Hancock, Henry, Howard, Iowa, Jackson, Jefferson,
Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Mahaska, Mitchell, Monroe, Muscatine, Scott,
Tama, Van Buren, Wapello, Washington, Wayne, Winnebago, Winneshiek, Worth, Wright. The
following counties in Wisconsin: Kenosha, Milwaukee, Ozaukee, Racine, Washington and Waukesha.
The Union and the Employer do hereby agree to the following:
(
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1. The Employer recognizes the Union as the sole and exclusive bargaining representative on
behalf of its employees who are working within the territorial and occupational jurisdiction of the
Union.
2. The Employer has reviewed sufficient evidence and is satisfied that the Union is the exclusive
bargaining representative of a majority of its employees presently working within the territorial and
occupational jurisdiction of the Union.
3. The Employer and the Union agree to incorporate into this Memorandum Agreement and to be
bound by the Agreements negotiated between the Chicago Regional Council of Carpenters and various
employers and employer associations, including all Area Agreements for the period beginning with the
execution of this Memorandum Agreement and ending on the expiration dates of any current and
successor Agreements which are incorporated herein (see attached list). Unless the Employer provides
written notice by certified mail to the Chicago Regional Council of its desire to terminate or modify the
Agreement at least three (3) calendar months prior to the expiration of such Agreements, the Agreement
shall conlinue in full force and effect through the full tem1 and duration of all subsequent Agreements
which are incorporated by reference.
4. The Employer agrees to be bound to the terms of the various Trust Agreements to which
contributions are required to be made under the Agreements incorporated in Paragraph 3, including all
rules and regulations adopted by the Trustees of each Fund.
In Witness Whereof the parties have executed this Memorandum of Agreement on this 1st day of
,June, 2014.
EMPLOYER
fJ om &tg, • Y'~i.Wmt
Tom Lang - President
Representative
Print Name and Title
Agreements
(Central Region)
Mid American Regional Bargaining Association, Cook, Lake and DuPage
Mid American Regional Bargaining Association, Kane, Kendall and McHenry
Mid American Regional Bargaining Association, Will
Kankakee Contractors Association
Residential Construction Employers Council, Cook, Lake and DuPage
Residential Construction Employers Council, Will
Residential Construction Employers Council, Grundy
Woodworkers Association of Chicago (Mill-Cabinet)
Contractors Association of Will and Grundy Counties
Gypsum Drywall Contractors of Northern Illinois/Chicago land Association of Wall and Ceiling Contractors
(Western Region)
Quad City Builders Association, Commercial, Rock Island Mercer, Henry and Henderson
Floor Covering, Rock Island, Mercer, Henry and Henderson
Residential, Henry, Mercer and Henderson
Illinois Valley Contractors' Association, Bureau, LaSalle, Marshall, Putnam and Stark
Window and Door, Boone, Bureau, Carroll, DeKalb, Henderson, Henry, Jo Daviess, LaSalle, Marshall,
Mercer, Ogle, Putnam, Rock Island, Stark, Stephenson, Whiteside and Winnebago
Commercial/Residential, DeKalb, Eastern Ogle and cities in Sandwhich and Somonauk
Residential Construction Employers' Council, DeKalb, Eastern Ogle and cities in Sandwich and
Somonauk
Residential Construction Employers' Council, Boone, Carroll, Jo Daviess, Lee, Ogle, Stephenson,
Whiteside and Winnebago
Northern Illinois Building Contractors Association Inc., Boone, Carroll, Jo Davies, Lee, Ogle,
Stephenson, Whiteside and Winnebago
Floor Covering, Boone, Carroll, DeKalb, Jo Daviess, Lee, Lee, Ogle, Stephenson, Whiteside and
Winnebago
Millwright, Boone, Bureau, Canoll, DeKalb, Henderson, Jo Davies, LaSalle, Lee, Marshall, Mercer,
Ogle, Putnam, Rock Island, Stark, Stephenson, Whiteside, and Winnebago
Associated General Contractors of Illinois (Heavy and Highway) Highway Districts 2-7 and portions of
1and8
Commercial, Muscatine, Scott, Louisa north oflowa River
Floorcovering, Louisa north of Iowa River, Muscatine and Scott
Residential, Clinton, Louisa, Muscatine, Scott and Seven southern most townships of Jackson County
including Morunouth, South· Fork, Maquoketa, Fairfield, Van Buren, Iowa and Union
Heavy and Highway Associated Contractors Agreement Scott County
Herberger Construction Heavy and Highway
Heavy and Highway Contractors' Association- entire State except Scott County
Commercial Benton, Jones, Linn and Tama
Residential Benton, Jones, Linn and Tama
Commercial, Des Moines, Henry, Lee and Louisa south of Iowa River
Residential, Des Moines, Henry, Lee and Louisa south oflowa River
Commercial/Residential Dubuque, Delaware, Clayton, and Six Northern Townships in Jackson
Commercial/Residential, Appanoose, Davis, Jefferson, Keokuk, Mahaska, Monroe, Van Buren,
Wapello, and Wayne
Commercial, Clinton, Seven Southern most townships of Jackson including Monmouth, South Fork,
Maquoketa, Fairfield, Van Buren, Iowa, and Union
Floor Covering, Dubuque, Delaware, Clayton, and six Northern Townships in Jackson Window and
Door, State
Commercial, Cedar, Iowa, Johnson, Poweshiek and Washington
Commercial Interior Systems, Cedar, Iowa, Johnson, Poweshiek and Washington
Residential, Cedar, Iowa, Johnson, Poweshiek and Washington
Commercial, Cerro Gordo, Franklin, Hancock, Kossuth, Winnebago, Worth and Wright, Buchanan,
Independent Contractors of Waterloo (Commercial) Butler, Chickasaw, Fayette, Floyd, Grundy,
Howard, Mitchell, Winneshiek
Millwright, Adair, Allamakee, Appanoose, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler,
Cedar, Calhoun, Carroll, Ceno Gordo, Chickasaw, Clayton, Clarke, Clinton, Dallas, Davis, Decatur,
Delaware, Des Moines, Dubuque, Emmet, Fayette, Floyd, Franklin, Greene, Grundy, Guthrie, Hamilton,
Hancock, Hardin, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Jefferson, Johnson, Jones, Keokuk,
Lee, Linn, Lucas, Louisa, Madison, Mahaska, Marion, Marshall, Mitchell, Monroe, Muscatine, Palo
Alto, Pocahontas, Polk, Poweshiek, Ringhold, Scott, Story, Tama, Union, Van Buren, Warren, Wapello,
Washington, Wayne, Webster, Winnebago, Winneshiek, Worth, Wright
(Northern Region)
Commercial Carpenters and Floor Coverers' Agreement (Wisconsin)
Commercial Carpenters Agreement, Kenosha/Racine
Millwright Erectors' Agreement
Pile Drivers' Agreement
Insulators Agreement
Overhead Door Agreement
The Employers Acknowledges receipt of a current copy of each agreement under which the company
will be performing work. Each of the agreements are available upon request
It is also understood and agreed that it is the Employers obligation to make a written request of
additional Collective Bargaining Agreement(s) in the event that the Company performs work in areas for
which it has not already obtained a copy of the applicable Agreement.
Tom Lang - Row lock Retail Construction, Inc.
Employer
Date: 6.15.2014
Exhibit 2
LEGACY
PROFESSIONALS LLP
CERTIFIED PUBLIC ACCOUNTANTS
August 1, 2016
Ms. Kristina Guastaferri, Administrator
Chicago Regional Council of Carpenters
Fringe Benefit Funds
12 East Erie Street
Chicago, Illinois 60611
Re: Employer:
Rowlock Retail Construction (#25415)
Reporting Period: June 1, 2014 to March 31, 2016
We have performed the procedures enumerated in the attached Schedule of Agreed-Upon
Procedures Applied, which were agreed to by the Chicago Regional Council of
Carpenters Fringe Benefit Funds, solely to assist them in evaluating this employer's
compliance with the Collective Bargaining and Trust Agreements during the above
referenced reporting period. The employer's management is responsible for compliance
with those requirements. This agreed-upon procedures engagement was conducted in
accordance with attestation standards established by the American Institute of Certified
Public Accountants. The sufficiency of these procedures is solely the responsibility of
the Chicago Regional Council of Carpenters Fringe Benefit Funds. Consequently, we
make no representation regarding the sufficiency of the procedures either for the purpose
for which this report has been requested or for any other purpose.
Our procedures and findings are enumerated in schedules attached to this Report.
We were not engaged to, and did not, conduct an examination, the objective of which
would be the expression of an opinion on compliance. Accordingly, we do not express
such an opinion. Had we performed additional procedures, other matters might have
come to our attention that would have been reported to you.
This report is intended solely for the information and use of the Chicago Regional
Council of Carpenters Fringe Benefit Funds and is not intended to be, and should not be
used by any other parties.
311 South Wacker Drive
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Suite 4000
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Chicago, IL 60606
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312-368-0500
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312-368-0746 Fax
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www.Jegacycpas.com ·~22•
Chicago Regional Council of Carpenters
Trust Funds
Employer Compliance Audit
Agreed-Upon Procedures
April, 2008 (Revised May 2016)
PROCESSES
I.
GENERAL:
a.
Review the audit initiation request document(s) and CRCC's Employer File Inquiry reports
for the specified period.
b.
Review the Collective Bargaining Agreement and Addendum(s) to determine the applicable
hours subject to contributions.
c.
Compare the Federal Employer Identification Number (FEIN) and organizational type (i.e.
proprietorship, partnership, corporation, etc.) reflected in CRCC's Employer data base to
documents reviewed and/or discussions with the employer representative. Address any
differences in the report.
d.
Identify the records to be reviewed.
e.
f.
If hours worked are not available or do not appear credible, alternate procedures may need to
be applied, and should be discussed with the Trust Fund's Office.
g.
Calculate discrepancy dollars by multiplying the discrepancy hours listed in the report
findings by the appropriate contribution rates.
h.
II.
Discuss with the Trust Fund's Office any questionable issues that may arise such as: scope
limitation(s), piece-rate bonus/incentive wages paid to individuals performing jurisdictional work,
items addressed in the audit initiation request and other unusual or special circumstances.
Liquidated damages should be computed at 1.5% compounded monthly on each month that
discrepancy dollars are owed, not to exceed 20% of the total discrepancy dollars owed.
PAYROLL:
a.
Review copies of ta-x and/or related documents to determine the completeness of the payroll
records and to identify the individuals employed by the company.
b.
Compile a list of individuals the company reported to the CRCC Trust Funds during the
engagement period. Identify discrepancies that exist between the hours worked by individuals
(not considered as management or superintendent) and the hours reported to the CRCC Trust
Funds. Include the discrepancy hours in the report findings.
c.
Compile a list of individuals the company repotied to other Carpenter Trust Funds during the
engagement period. From that list, identify discrepancies that exist between the hours worked by
individuals (not considered as management or superintendent) and the hours repotied to the other
Carpenter Trust Funds. Use the criteria specified by the CRCC Trust Funds (see Criteria for
Individuals) for inclusion of under and over reported hours of an individual. In months where
individuals are reported exclusively to other Carpenter Trust Funds, do not include any credit
1
discrepancies in the report findings, unless instructed otherwise by the CRCC Trust Fund's
Office.
d.
e.
Identify individuals who were not listed on this employer's contribution reports, but meet
criteria specified by the CRCC Trust Funds (see Criteria for Individuals) for inclusion. Include
their hours in the rep01i findings and provide the Trust Funds with each individual's address,
phone number, hourly wage rate, and job description (if available).
f.
Identify individuals who were not listed on this employer's contribution rep01is, do not meet
criteria specified by the Trust Funds (see Criteria for Individuals) for inclusion, but do meet
criteria that may warrant further consideration by the Trust Funds. Capture the employees'
quatierly gross wages and provide the Trust Funds with a list of these individuals, as well as, their
addresses, phone numbers, hourly wage rates, and job descriptions (if available).
g.
Identify individuals who meet criteria specified by the Trust Funds (see Criteria for
Individuals) for participation in the 160 hour program. Do not include their hours in the report
findings, but specify those month(s) reported at less than 160 hours. Provide the Trust Funds
with each individual's address, phone number, hourly wage rate or note if"salaried." Also
indicate if the individual was reported, works with tools of the trade, identify and note any
familial relation (if known), and note potential employee misclassification in the Trust Funds'
data base.
h.
III.
Eliminate individuals listed on this employer's contribution report(s) submitted to other
Union Trade trust funds, provided those individuals were not reported by this employer to any
Carpenter Trust Fund in or around the engagement period and it was reasonably determined that
non-jurisdictional work was perfonned.
If the above procedures are not applicable, individuals may be eliminated based upon other
criteria specified by the Trust Fund's Office (see Criteria for Individuals).
DISBURSEMENTS:
a.
Peruse the disbursement records to identify payees that are known, acknowledged or appear
to perform bargaining unit work and request the Employer provide a description of the goods or
services provided for each payee.
b.
Review Federal Forms 1096 and Forms 1099-Misc (if available) and compare recipient
names to the aforementioned payees.
c.
Identify those payees who appear to meet criteria specified by the Trust Funds and record the
payments issued to the payees during the engagement period. Some of the payees may be
eliminated based upon criteria specified by these Trust Funds (see Criteria for Individuals and
Entities).
d.
Request sample invoices from the employer representative to determine the type of work
performed for each payee. Additional invoices should be requested for all payments to each
payee performing jurisdictional work, or who is not clearly defined and/or excludable. Payments
for jurisdictional work should be included in the rep01i findings. Payments for non-jurisdictional
work should be excluded from the report findings. Jurisdictional work should be assumed if no
invoice is provided.
2
Perform the below procedures on payments to payee that have not been excluded
Individuals:
e.
Identify individuals paid through disbursements that meet criteria specified by these Trust
Funds (see Criteria for Individuals) for inclusion in the report findings. If hours are not specified,
determine repottable hours based upon Trust Fund criteria (see Calculation of Hours Individual). Also provide the Trust Funds with each individual's address, phone number, hourly
wage rate, andjob description (if available).
Entities:
f.
Identify entities that may have performed bargaining unit work and were not signatory to the
Collective Bargaining Agreement at the time payment was issued. Include in the report findings
the hours worked within the Trust Funds' geographic jurisdiction (if identifiable). If hours are
not reflected on the invoices, hours should be determined based upon criteria specified by the
Trust Funds (see Criteria for Entities). Also provide the Trust Funds with the entities' name,
address, phone number and a brief description of the goods/services provided (if available).
g.
Identify entities signatory to the Collective Bargaining Agreement that may have perfonned
bargaining unit work within the Trust Funds' geographic jurisdiction and did not report
individuals in or around the months that payments were issued. Address each company in the
report narrative, note the total amount paid, provide a description of the services, and enclose the
invoice(s) (if available).
h.
Identify those potentially related entities not signatory to the Collective Bargaining
Agreement at the time that payment was issued. These companies may be included in the report
findings or their records pursued. Contact the Trust Fund's Office for further discussion.
3
Leaacv Professionals LLP
Records Reviewed
Account Number:
25415
Audit Period:
June 1, 2014 to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
PO Box 17138
Reno, NV 89511
(775) 745-3818
Contact:
Title:
Phone:
Thomas Lang
President
(775) 745-3818
Phone:
Audit Results
Discrepancy Total Hours
Discrepancy Benefit Hours
Discrepancy Amount
Liquidated Damages
24,180.75
24,777.75
$708,508.60
$124,890.12
Grand Total
$833,398.72
Reviewed
N/A
Yes
No
Yes
N/A
Incomplete
Yes
No
No
N/A
No
N/A
No
N/A
N/A
N/A
No
N/A
N/A
No
N/A
Audit Type:
Date Reviewed:
Associated Account(s)
Employer Records
•
;
.J
Annual Federal Unemployment Ta~ Return (940)·
Bank Statements
Cash Disbursement Journals
. :, . .
Check Register I Cancelled Checks I Vouchers
· · .· ·
Construction Loan Data
Contribution Reports to All Other Funds
Contribution Reports to Audited Furids
Federal Income Tax Returns (112.0 or 1065)
General Ledgers
Individual Earnings Records
Invoices from Sub-Contractors
Job List/Job Cost Records
Miscellaneous Income Payment Reports (1099)
Payroll Journals
Quarterly Federal Tax Returns (94))
Quarterly Unemployment Wage Reports
Summary of Information Returns((1096)
Time Cards
Transmittal of Income and Tax Statements (W-3)
Vendor List
, :.•
Wage and Tax Statements (W-2)
New Agreement
Reviewer:
·,
,· .. ,
Leqacv Professionals LLP
Discrepancy Summary By Month
Account Number:
25415
Audit Period: .. June 1, 2014 to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
POBox17138
Reno, NV 89511
(775) 745-3818
Contact:
Title:
Thomas Lang
President
Page:
1of26
Phone:
I
Reporting Period
Discrepancy Discrepancy
Total Hours Benefit Hours
Contribution
Rate
I
Discrepancy
Amount
June 2014
1,501.75
1,501.75
$28.12
$42,229.21
July 2014
2,302.50
2,302.50
$28.12
$64,746.30
July 2014
357.50
357.50
$28.12
$10,052.90
August 2014
1,056.00
1,056.00
$28.12
$29,694.72
September 2014
1,669.00
1,811.75
. $28.12
$50,946.41
October 2014
1,415.25
1,415.25
$28.12
$39,796.83
November 2014
776.75
776.75
$28.12
$21,842.21
December 2014
411.75
449.25
$28.12
$12,632.91
1,059.00
867.00.
$28.12
$29,779.08
$28.12
$24,380.04
1,030.50
January 201·5
February 2015
867.00
March 2015
613.25
613.25
$28.12
$17,244.59
April 2015
742.75
$28.12
$25,933.67
May 2015
1,331.25
922.25
1,331.25.
$28.12
$37,434.75
June 2015
1,117.75
1,117:75
$29.26
$32,705.37
723.00
723.00
$29.26
$21,154.98
August 2015
1,360.25
1,360.25
$29.26
$39,800.92
September 2015
1,801.75
1,801.75
$29.26
$52,719.21
October 2015
1,425.75
1,434.50
$29.26
$41,973.47
November 2015
866.50
977.00
$29.26
$28,587.02
December 2015
894.75
917.25
$29.26
$26,838.74
January 2016
827.75
827.75
$29.26
$24,219.97
February 2016
808.00
875.00
.,
$29.26
$25,602.50
March 2016
280.00
280.00
$29.26
$8,192.80
July 2015
Total
Hours
Benefit
24,180.75 Hours
24,777.75
Discrepancy Amount
Liquidated Damages
Total Amount Due
$708,508.60
$124,890.12
$833,398.72
Legacy Professionals LLP
Discrepancy Summary By Error Type
Account Number:
25415
Audit Period:
June 1, 2014to March 31, 2016
Employer:
Address:
Contact:
Title:
Thomas Lang
President
Phone:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Paqe:
2 of 26
Code
Description
•.,'
Dollar Amount
SIGNATORY EMPLOYER: CASH DISBURSEMENTS
CD41
Non-signatory Subcontractor 100% Labor Factor
CD49
Individual Paid Through Cash Disbursements No Invoice Provided
$17,025.62
$691,482.98
.•
..
"
..
Sub-Total Discrepancies From All Listed Codes
Liquidated Damages
Total Amount Due
$708,508.60
$124,890.12
$833,398.72
Legacy Professionals LLP
Liquidated DamaQes Schedule
Account Number:
25415
Audit Period:
June 1, 2014 to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0Box17138
Reno, NV 89511
(775) 745-3818
Contact:
Title:
Thomas Lang
President
Page:
3 of26
Phone:
Reporting Period
June 2014
July 2014
July 2014
August 2014
September 2014
October 2014
November 2014
December 2014
January 2015
February 2015
March 2015
April 2015
May 2015
June 2015
July 2015
August2015
September 2015
October 2015
November 2015
December 2015
January 2016
February 2016
March 2016
Total Discrepancies
I
Contributions
Due
$42,229.21
$64,746.30
$10,052.90
$29,694.72
$50,946.41
$39,796.83
$21,842.21
$12,632.91
$29,779.08
$24,380.04
$17,244.59
$25,933.67
$37,434.75
$32,705.37
$21, 154.98
$39,800.92
$52,719.21
$41,973.47
$28,587.02
$26,838.74
$24,219.97
$25,602.50
$8,192.80
$708,508.60
I
Compounding
Periods
Calculating
Percentage
I
I
Total Liquidated
Damages Owed
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
19.56%
17.79%
16.05%
14.34%
12.65%
10.98%
9.34%
7.73%
6.14%
$8,445.84
$12,949.26
$2,010.58
$5,938.94
$10,189.28
$7,959.37
$4,368.44
$2,526.58
$5,955.82
$4,876.01
$3,448.92
$5,186.73
$7,486.95
$6,541.07
$4,137.91
$7,080.58
$8,461.43
$6,019.00
$3,616.26
$2,946.89
$2,262.15
$1,979.07
$503.04
Total Pamages this Schedule
20% of Discrepancies
$124,890.12
$141,701.72
Assessed Damages
$124,890.12
25
24
24
23
22
21
20 '•
19
18
17
16
15
..
14
13
12 ..
11
10
9
8
7
6
5
4
;
·''
I
Legacy Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
June 2014
Page#:
4of26
Phone:
Reference
Number
200-00-0000
400-00-0000
700-00-0000
110-00-0000
170-00-0000
180-00-0000
240-00-0000
270-00-0000
340-00-0000
350-00-0000
380-00-0000
430-00-0000
520-00-0000
530-00-0000
58d-oo::oooo :-
ofd~oo-0000
640-00-0000
Employee I Payee
Name
Anderson Gary
Blanchard Wayne
Brannan Jaime
Caldwell Mike
DeMarcus Steve
Desormier Thomas
Everidge Roger
Fielder Gibson
Hodges Jerry
Hoey Nicolas
Jimenez Napoleon
Krob Jeffrey
Merrill Jim
Miller Terrance
Prilcn~rd William ·
-.
Riese Iman Brian ·· ·
Stander Matt
Total
Benefit
* * * * * * Actual Hours Per Week * * * * * *
Total
Error
Hours
Hours
Month
Code
Reported Reported Jun-14
Hours
0.00
346.00
CD49
0.00
346.00
CD49
0.00
0.00
84.00
84.00
CD49
0.00
0.00
222.00
222.00
CD49
0.00
14.00
14.00
0.00
CD49
0.00
0.00
23.25
23.25
50.75
50.75
CD49
0.00
0.00
70.25
CD49
0.00
0.00
70.25
34.25
CD49
0.00
0.00
34.25
152.00
0.00
152.00
0.00
CD49
95.75
CD49
0.00
95.75
0.00
o.oo·
104.00
104.00
CD49
0.00
0.00 . 156.00
156.00
CD49
0.00
26.75
0.00
26.75
CD49
0.00
CD49
0.00
0.00
10.00
10.00
·a.oo.
'.34.50
34.50
0.00
CD49
_:.'
..
-,CD49.
··o.oo
46.50
0.00· .. 46.50
..
'
31.75
CD49
0.00
0.00
31.75
._,,
Total 1,501.75
0.00
0.00
Total Items Listed in this Perioc 17.00
0.00
0.00
1,501.75
Capped
Hours
Total
Hour
Difference
346.00
84.00
222.00
14.00
23.25
50.75
70.25
34.25
152.00
95.75
104.00
156.00
26.75
10.00
34.50
46.50
31.75
Benefit
Hour
Difference
346.00
84.00
222.00
14.00
23.25
50.75
70.25
34.25
152.00
95.75
104.00
156.00
26.75
10.00
34.50
-46.50
31.75
1,501.75
1,501.75
Legacy Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
July 2014
Page#:
5 of26
Phone:
Reference
Number
200-00-0000
300-00-0000
400-00-0000
900-00-0000
110-00-0000
120-00-0000
130-00-0000
140-00-0000
150-00-0000
160-00-0000
180-00-0000
190-00-0000
230-00-0000
240-00-0000
256-oo~oooo .
270-00-0000
280-00~0000
360-00-:0000
370-00-0000
420-00-0000
440-00-0000
470-00-0000
520-00-0000
530-00-0000
540-00-0000
Employee I Payee
Name
Anderson Gary
Barger Scott
Blanchard Wayne
Caldwell Marie
Caldwell Mike
Carrow Rick
Cerwin Steve
Choate Mike
Cooke Tim
Craig Emily
Desormier Thomas
Divinney Tyler
Everidge Anthony
Everidge Roger
'. ~.~:' . :: '
Faoro:Jeff: .
Fielder Gibson:';': ·
Frazier Lance
Holloway Robert ·
Ireland Stacy
Krippel Doug
Leggett Karl
Main Robert
Merrill Jim
Miller Terrance
Ohse John
Error
Code
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
·CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
·o.oo
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Benefit
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
i
O:OO:
'0;00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total
* * * * * *Actual Hours Per Week* * * * * *
Month
Total
Jul-14
Hours
346.00
346.00
65.00
65.00
174.00
174.00
10.50
10.50
52.25
52.25
87.25
87.25
78.00
78.00
15.00
15.00
17.75
17.75
59.00
"59.00
84.25
84.25
27.75
27.75
48.25
48.25
154.00
154.00
;
-,
.·-. ;57.75: . .
.. : :57.75
...
': ~1.1.50;
.· ..· ·<11.50
. 332.00
332.00
75.00
·75.00
23.75
23.75
102.00
102.00
.
21.25
21.25
26.50
26.50
97.75
97.75
65.75
65.75
270.25
270.25
0.00
2,302.50
2,302.50
0.00
0.00
0.00
~-
Total Items Listed in this Perioc 25.00
Capped
Hours
..
Total
Hour
Difference
346.00
65.00
174.00
10.50
52.25
87.25
78.00
15.00
17.75
59.00
84.25
27.75
48.25
154.00
57.75
·. 11.50
332.00
75.00
23.75
102.00
21.25
26.50
97.75
65.75
270.25
2,302.50
Benefit
Hour
Difference
346.00
65.00
174.00
10.50
52.25
87.25
78.00
15.00
17.75
59.00
84.25
27.75
48.25
154.00
57.75
11.50
332.00
75.00
23.75
102.00
21.25
26.50
97.75
65.75
270.25
2,302.50
legacy Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0Box17138
Reno, NV 89511
(775) 745-3818
Month:
July 2014
Page#:
6 of26
Phone:
Reference
Number
560-00-0000
580-00-0000
620-00-0000
630-00-0000
650-00-0000
660-00-0000
710-00-0000
Employee I Payee
Name
Perez Ernesto
Pritchard William
Sander Curtis
Schmitz Max
Stanich Michael
Tellez Joey
Wolfenstein Nick
.
'
,
Error
Code
CD49
CD49
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Benefit
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
;
,
,
,
,
.
* * * * * * Actual Hours Per Week * * * * * *
Total
Month
Jul-14
Hours
16.25
16.25
48.50
48.50
78.50
78.50
9.25
9.25
102.00
102.00
58.50
58.50
44.50
44.50
.
-
357.50
Benefit
Hour
Difference
16.25
48.50
78.50
9.25
102.00
58.50
44.50
357.50
357.50
-.·.
;
Total
Total
Hour
Difference
16.25
48.50
78.50
9.25
102.00
58.50
44.50
Capped
Hours
0.00
Total Items Listed in this Perice
0.00
7.00
0.00
0.00
357.50
,. .
-
Legacy Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014to March 31, 2016
Employer:
Address:
Rowlock Retai! Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
August2014
Page#:
7 of26
Phone:
Reference
Number
200-00-0000
300-00-0000
900-00-0000
110-00-0000
120-00-0000
140-00-0000
150-00-0000
160-00-0000
190-00-0000
240-00-0000
270-©0-0000
440-00-0000
470-00-0000
530-00-0000 ..
580~00~0000
680-00-0000 '.
710-00-0000
Employee I Payee
Name
Anderson Gary
Barger Scott
Caldwell Marie
Caldwell Mike
Carrow Rick
Choate Mike
Cooke Tim
Craig Emily
Divinney Tyler
Everidge Roger
Fielder Gibson
Leggett Karl
Main Robert
Miller Terrance
Pritehard William·
Vizecky Wade
Wolfenstein Nick
Error
Code
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
· CD49
CD49
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
:o.oo
0.00
Benefit
* * * * * * Actual Hours Per Week * * * * * *
Hours
Month
Total
Reported Aug-14
Hours
432.50
0.00
432.50
46.00
46.00
0.00
0.00
22.00
22.00
23.00
0.00
23.00
57.75
57.75
0.00
20.50
0.00
20.50
0.00
94.75
94.75
23.00
23.00
0.00
34.75
34.75
0.00
0.00
72.25
72.25
11.50
11.50
0.00
27.75
0.00
27.75
11.50
11.50
0.00
0.00
45.00
45.00
23.00
0.00 . 23.00
. 0.00
4.75
4.75
106.00
106.00
0.00
Capped
Hours
Total
Hour
Difference
432.50
46.00
22.00
23.00
57.75
20.50
94.75
23.00
34.75
72.25
11.50
27.75
11.50
45.00
23.00
4.75
106.00
Benefit
Hour
Difference
432.50
46.00
22.00
23.00
57.75
20.50
94.75
23.00
34.75
72.25
11.50
27.75
11.50
45.00
23.00
4.75
106.00
1,056.00
1,056.00
'
Total 1,056.00
0.00
Total Items Listed in this Perice
0.00
17.00
0.00
0.00
1,056.00
Legacy Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
September 2014
Page#:
8 of26
Phone:
Employee I Payee
Name
Anderson Gary
Barger Scott
Caldwell Marie
Caldwell Mike
Carrow Rick
Choate Mike
Cooke Tim
Craig Emily
Desormier Thomas
Divinney Tyler
Evans Nelson & Co
Everidge Roger
Hambleton Group Construction
Labor Ready Southwest
5
440-00-0000
'Leggett:Karl :>' '.·' ··'·'
46Q~oo:.oooo • Luke.Mike > :. ·:> • · · ·-·.
McReynolds Steve
510-00-0000
520-00-0000 . Merrill Jim
Miller Terrance
530-00-0000
Pritchard William .
580-00-0000
Rieselman Brian
610-00-0000
Stander Matt
640-00-0000
Tellez Joey
660-00-0000
Vizecky Wade
680-00-0000
Wolfe Lucy
690-00-0000
Reference
Number
200-00-0000
300-00-0000
900-00-0000
110-00-0000
120-00-0000
140-00-0000
150-00-0000
160-00-0000
180-00-0000
190-00-0000
3
240-00-0000
4
; .. 1
Error
Code
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD41
CD49
CD41
CD41
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
··•o.oo
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
I
* * * * * * Actual Hours Per Week * * * * * *
Total
Capped
Month
Hours
Hours
Sep-14
369.00
369.00
153.00
153.00
71.75
71.75
85.50
85.50
160.25
160.25
32.00
32.00
22.25
22.25
70.00
70.00
43.50
43.50
72.00
72.00
88.00
88.00
136.50
136.50
48.00
48.00
6.75
6.75
~44.5Q
._; ' ' ~ .··
.••. 44.50
·,. 18.00
·0~00: . ':18.00
0.00
. 16.50
16.50.
0.00 . 96.50
96.50
51.50
0.00
51.50
67.00
a.ob
67.oo
65.00
0.00
65.00
23.25
0.00
23.25
13.50
0.00
13.50
23.00
0.00
23.00
34.50
0.00
34.50
0.00
0.00
o.oo I 1,811.75
Totall 1,811.75
0.00
Benefit
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
' 0.00
Total Items Listed in this Perioc 25.00
Total
Hour
Difference
369.00
153.00
71.75
85.50
160.25
32.00
22.25
70.00
43.50
72.00
0.00
136.50
0.00
0.00
44.50
18.00
16.50
96.50
51.50
67.00
65.00
23.25
13.50
23.00
34.50
1,669.00
Benefit
Hour
Difference
369.00
153.00
71.75
85.50
160.25
32.00
22.25
70.00
43.50
72.00
88.00
136.50
48.00
6.75
44.50
18.00
16.50
96.50
51.50
67.00
65.00
23.25
13.50
23.00
34.50
1,811.75
legacy Professionals llP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
October 2014
Page#:
9 of26
Phone:
Reference
Employee I Payee
Name
Number
200-00-0000
Anderson Gary
300-00-0000
Barger Scott
900-00-0000
Caldwell Marie
110-00-0000
Caldwell Mike
120-00-0000
Carrow Rick
Choate Mike
140-00-0000
160-00-0000
Craig Emily
Desormier Thomas
180-00-0000
Divinney Tyler
190-00-0000
240-00-0000
Everidge Roger
260-'00-0000
Ferrell Kathy
270-00-0000
Fielder Gibson
Leggett Karl
440-00-0000
460-00-0000
Luke Mike
.520-06-0000 : ; MerrillJim'.
Miller Terrance
530-od-oeoo
580-00-0000
Pritchard William
;-·~·'.:.
Total
Error
Hours
Code
Reoorted
CD49
0.00
CD49
0.00
CD49
0.00
CD49
0.00
CD49
0.00
CD49
0.00
CD49
0.00
-CD49
0.00
CD49
0.00
CD49
0.00
- CD49
0.00
CD49
0.00
CD49
0.00
CD49
0.00
CD49 . ·- -·o.oo
CD49·
0.00
CD49
0.00
Benefit
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
- -_ o.o·o .
0.00
* * * * * * Actual Hours Per Week * * * * * *
Month
Total
Capped
Oct-14
Hours
Hours
369.00
369.00
59.00
59.00
86.50
86.50
63.25
63.25
186.00
186.00
43.25
43.25
38.25
38.25
71.75
71.75
. 60.00
60.00
125.75
125.75
56.75
56.75
43.00
43.00
38.25
38.25
39.75
39.75
:·-;J.-•
~- 64.75
64.7~- .
·-:
-_. 11.50
11.50
58.50
58.50
Total 1,415.25
;"
0.00
Total Items Listed in this Perice
0.00
17.00
0.00
0.00
1,415.25
Total
Hour
Difference
369.00
59.00
86.50
63.25
186.00
43.25
38.25
71.75
60.00
125.75
56.75
43.00
38.25
39.75
64.7_5
11.50
58.50
Benefit
Hour
Difference
369.00
59.00
86.50
63.25
186.00
43.25
38.25
71.75
60.00
125.75
56.75
43.00
38.25
39.75
64.75
11.50
'.
58.50
1,415.25
1,415.25
Leciacv Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014 to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
November 2014
Page#:
10 of 26
Phone:
Reference
Number
200-00-0000
900-00-0000
110-00-0000
120-00-0000
140-00-0000
190-00-0000
440-00-0000
460-00-0000
580-00-0000
Employee I Payee
Name
Anderson Gary
Caldwell Marie
Caldwell Mike
Carrow Rick
Choate Mike
Divinney Tyler
Leggett Karl
Luke Mike
Pritchard William
Error
Code
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
:
j
·.
'
Total
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Benefit
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
* * * * * *Actual Hours Per Week * * * * * *
Month
Total
Nov-14 ·
Hours
461.25
461.25
39.75
39.75
30.25
30.25
79.50
79.50
25.00
25.00
30.75
30.75
15.75
15.75
30.50
30.50
64.00
64.00
.
;
'
J
'
.
'
'
'
'.
Total
776.75
0.00
Total Items Listed in this Perice
0.00
9.00
0.00
Capped
Hours
0.00
;
'
'"
Total
Hour
Difference
461.25
39.75
30.25
79.50
25.00
30.75
15.75
30.50
64.00
Benefit
Hour
Difference
461.25
39.75
30.25
79.50
25.00
30.75
15.75
30.50
64.00
776.75
776.75
.
'
776.75
Legacy Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 895'11
(775) 745-3818
Month:
December 2014
Page#:
11of26
Phone:
Reference
Number
100-00-0000
500-00-0000
900-00-0000
110-00-0000
120-00-0000
140-00-0000
190-00-0000
240-00-0000
260-00-0000
5
440-00-0000
460-00-0000
530-00-0000
670-00-0000
690-00~QOOO
Employee I Payee
Name
Almeyda Jamie
Booth Cory
Caldwell Marie
Caldwell Mike
Carrow Rick
Choate Mike
Divinney Tyler
Everidge Roger
Ferrell Kathy
Labor Ready Southwest
Leggett Karl
Luke Mike
Miller Terrance
Townsend James
...
...
w61feLucJ'
Error
Code
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD41
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reoorted
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
. 0.00
0.00
0.00
0.00
0.00
0.00
0.00
Benefit
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00'
Total
* * * * * *Actual Hours Per Week* * * * * *
Total
Month
Hours
Dec-14
12.75
12.75
23.00
23.00
55.75
55.75
15.75
15.75
29.00
29.00
28.50
28.50
25.25
25.25
38.75
38.75
7.00
7.00
37.50
37.50
26.25
26.25
9.00
9.00
9.25
9.25
108.50
108.50
23.00
'23.00
449.25
0.00
Total Items Listed in this Perioc
0.00
15.00
0.00
0.00
449.25
Capped
Hours
Total
Hour
Difference
12.75
23.00
55.75
15.75
29.00
28.50
25.25
38.75
7.00
0.00
26.25
9.25
108.50
23.00
Benefit
Hour
Difference
12.75
23.00
55.75
15.75
29.00
28.50
25.25
38.75
7.00
37.50
26.25
9.00
9.25
108.50
23.00
411.75
449.25
9.oo
Legacy Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014 to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
January 2015
Page#:
12 of26
Phone:
Employee I Payee
Name
Anderson Gary
Caldwell Marie
Caldwell Mike
Carrow Rick
Choate Mike
Divinney Tyler
Evans Nelson & Co
Leggett Karl
Merrill Jim
Parson Tammy
Pritchard William
Townsend James
Reference
Number
200-00-0000
900-00-0000
110-00-0000
120-00-0000
140-00-0000
190-00-0000
3
440-00-0000
520-00-0000
550-00-0000
580-00-0000
670-00-0000
Error
Code
CD49
CD49
CD49
CD49
CD49
CD49
CD41
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Benefit
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
* * * * * * Actual Hours Per Week * * * * * *
Month
Total
Jan-15
Hours
576.50
576.50
31.00
31.00
60.00
60.00
161.50
161.50
32.25
32.25
44.25
44.25
28.50
28.50
27.75.
27.75
. 7.00
7.00
60.25
60.25
7.00
7.00
23.00
23.00
Capped
Hours
Total
Hour
Difference
576.50
31.00
60.00
161.50
32.25
44.25
0.00
27.75
7.00
60.25
7.00
23.00
Benefit
Hour
Difference
576.50
31.00
60.00
161.50
32.25
44.25
28.50
27.75
7.00
60.25
7.00
23.00
1,030.50
1,059.00
..
'
Total 1,059.00
0.00
0.00
Total Items Listed in this Perioc 12.00
0.00
0.00
1,059.00
Legacy Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014 to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
February 2015
Page#:
13 of26
Phone:
Reference
Number
100-00-0000
200-00-0000
110-00-0000
120-00-0000
140-00-0000
190-00-0000
440-00-0000
550-00-0000
580-00-0000
630-00-0000
Employee I Payee
Name
Almeyda Jamie
Anderson Gary
Caldwell Mike
Carrow Rick
Choate Mike
Divinney Tyler
Leggett Karl
Parson Tammy
Pritchard William
Schmitz Max
Error
Code
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
* * * * * * Actual Hours Per Week * * * * * *
Benefit
Hours
Reoorted
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Month
Feb-15
57.75
576.50
35.25
76.00
17.50
13.75
11.50
23.25
49.75
5.75
Total
867.00
Total
Hours
57.75
576.50
35.25
76.00
17.50
13.75
11.50
23.25
49.75
5.75
Capped
Hours
Total
Hour
Difference
57.75
576.50
35.25
76.00
17.50
13.75
11.50
23.25
49.75
5.75
Benefit
Hour
Difference
57.75
576.50
35.25
76.00
17.50
13.75
11.50
23.25
49.75
5.75
867.00
867.00
'
0.00
Total Items Listed in this Perioc
0.00
10.00
0.00
0.00
867.00
legacy Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
March 2015
Page#:
14 of 26
Phone:
Reference
Number
100-00-0000
200-00-0000
800-00-0000
110-00-0000
140-00-0000
190-00-0000
440-00-0000
530-00-0000
580-00-0000
690-00-0000
Employee I Payee
Name
Almeyda Jamie
Anderson Gary
Butler Cheryl
Caldwell Mike
Choate Mike
Divinney Tyler
Leggett Karl
Miller Terrance
Pritchard William
Wolfe Lucy
Error
Code
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reoorted
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Benefit
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
* * * * * * Actual Hours Per Week * * * * * *
Month
Total
Mar-15
Hours
8.75
8.75
415.25
415.25
18.50
18.50
16.50
16.50
20.50
20.50
34.50
34.50
13.00
13.00
38.75
38.75
36.00
36.00
11.50
11.50
.
..
Total
613.25
Capped
Hours
Total
Hour
Difference
8.75
415.25
18.50
16.50
20.50
34.50
13.00
38.75
36.00
11.50
Benefit
Hour
Difference
8.75
415.25
18.50
16.50
20.50
34.50
13.00
38.75
36.00
11.50
613.25
613.25
.
0.00
Total Items Listed in this Perice
0.00
10.00
0.00
0.00
613.25
Legacy Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014 to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
April 2015
Page#:
15 of26
Phone:
Reference
Number
200-00-0000
1
110-00-0000
120-00-0000
140-00-0000
160-00-0000
190-00-0000
3
240-00-0000
260-00-0000
440-00-0000
490-00-0000
530-00-0000
Employee I Payee
Name
Anderson Gary
Best Way Cabinets
Caldwell Mike
Carrow Rick
Choate Mike
Craig Emily
Divinney Tyler
Evans Nelson & Co
Everidge Roger
Ferrelr Kathy
Leggett Karl
Mazzotta Battista
Miller Terrance
Error
Code
CD49
CD41
CD49
CD49
CD49
CD49
CD49
CD41
CD49
CD49
CD49
CD49
CD49
Total
·Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Benefit
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total
* * * * * * Actual Hours Per Week * * * * * *
Month
Total
Apr-15
Hours
369.00
369.00
126.00
126.00
13.00
13.00
138.50
138.50
7.25
7.25
9.25
9.25
37.00
37.00
53.50
53.50
63.50
63.50
11.50
11.50
12.00
12.00
33.25
33.25
48.50
48.50
922.25
0.00
Total Items Listed in this Perice
0.00
13.00
0.00
0.00
922.25
Capped
Hours
Total
Hour
Difference
369.00
0.00
13.00
138.50
7.25
9.25
37.00
0.00
63.50
11.50
12.00
33.25
48.50
Benefit
Hour
Difference
369.00
126.00
13.00
138.50
7.25
9.25
37.00
53.50
63.50
11.50
12.00
33.25
48.50
742.75
922.25
Legacy Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
May 2015
Page#:
16 of 26
Phone:
Reference
Number
200-00-0000
110-00-0000
120-00-0000
160-00-0000
190-00-0000
240-Q0-0000
260-00-0000
290-00-0000
410-00-0000
440-00-0000
490-00-0000
530-00-0000
670-00-0000
Employee I Payee
Name
Anderson Gary
Caldwell Mike
Carrow Rick
Craig Emily
Divinney Tyler
Everidge Roger
Ferrell Kathy
Freitas Jeremy
Keene Pat
Leggett Karl
Mazzotta Battista
Miller Terrance
Townsend James
Error
Code
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
Total
Benefit
Hours
Hours
Reported Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00·
0.00
0.00
0.00
0.00
* * * * * * Actual Hours Per Week * * * * * *
Total
Month
Hours
Mav-15
461.25
461.25
27.25
27.25
141.75
141.75
99.00
99.00
60.50
60.50
167.00
167.00
11.50
11.50
47.25
47.25
75.25
75.25
68.25
68.25
61.25
61.25
92.50
92.50
18.50
18.50
Capped
Hours
Total
Hour
Difference
461.25
27.25
141.75
99.00
60.50
167.00
11.50
47.25
75.25
68.25
61.25
92.50
18.50
Benefit
Hour
Difference
461.25
27.25
141.75
99.00
60.50
167.00
11.50
47.25
75.25
68.25
61.25
92.50
18.50
1,331.25
1,331.25
'
Total 1,331.25
0.00
0.00
Total Items Listed in this Perice 13.00
0.00
0.00
1,331.25
LeQacv Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
June 2015
Page#:
17 of 26
Phone:
Reference
Number
200-00-0000
110-00-0000
120-00-0000
190-00-0000
240-00-0000
320-00-0000
370-00-0000
410-00-0000
440-00-0000
530-00-0000
550-00-0000
630-00-0000
670-00-0000
690-00-0000
Employee I Payee
Name
Anderson Gary
Caldwell Mike
Carrow Rick
Divinney Tyler
Everidge Roger
Hegenderfer Justin
Ireland Stacy
Keene Pat
Leggett Karl
Miller Terrance
Parson Tammy
SchmitiMax
Townsend James
Wolfe Lucy
Error
Code
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Benefit
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
* * * * * * Actual Hours Per Week * * * * * *
Month
Total
Hours
Jun-15
360.75
360.75
26.00
26.00
51.75
51.75
77.00
77.00
175.50
175.50
24.75
24.75
16.25
16.25
37.50
37.50
83.00
83.00
78.00
78.00
88.25
88.25
15.75
15.75
49.50
49.50
33.75
33.75
Total 1,117.75
0.00
Total Items Listed in this Perice
0.00
14.00
0.00
0.00
1,117.75
Capped
Hours
Total
Hour
Difference
360.75
26.00
51.75
77.00
175.50
24.75
16.25
37.50
83.00
78.00
88.25
15.75
49.50
33.75
Benefit
Hour
Difference
360.75
26.00
51.75
77.00
175.50
24.75
16.25
37.50
83.00
78.00
88.25
15.75
49.50
33.75
1,117.75
1,117.75
LeQacv Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014 to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775} 745-3818
Month:
July 2015
Page#:
18 of 26
Phone:
Reference
Number
200-00-0000
140-00-0000
160-00-0000
190-00-0000
210-00-0000
240-00-0000
440-00-0000
450-00-0000
530-00-0000
550-00-0000
580-oo~oooo
Employee I Payee
Name
Anderson Gary
Choate Mike
Craig Emily
Divinney Tyler
Duff Dan
Everidge Roger
Leggett Karl
Lewis Anthony
Miller Terrance
Parson Tammy
Pritchard William
Error
Code
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reoorted
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
* * * * * * Actual Hours Per Week * * * * * *
Benefit
Hours
Reoorted
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Month
Jul-15
360.75
14.50
11.25
48.50
27.00
120.25
23.25
27.50
11.00
51.50
27.50
Total
723.00
Total
Capped
Hours
Hours
360.75
14.50
11.25
48.50
27.00
120.25
23.25
27.50
11.00
51.50
27.50.
0.00
0.00
Total Items Listed in this Perice 11.00
0.00
0.00
723.00
Total
Hour
Difference
360.75
14.50
11.25
48.50
27.00
120.25
23.25
27.50
11.00
51.50
27.50
Benefit
Hour
Difference
360.75
14.50
11.25
48.50
27.00
120.25
23.25
27.50
11.00
51.50
27.50
723.00
723.00
Leaacy Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0Box17138
Reno, NV 89511
(775) 745-3818
Month:
August 2015
Page#:
19 of26
Phone:
Reference
Number
200-00-0000
500-00-0000
120-00-0000
140-00-0000
190-00-0000
240-00-0000
250-00-0000
390-00-0000
440-00-0000
450-00-0000
520-00-0000
530-00-0000
550-00-0000
690-00-0000
Employee I Payee
Name
Anderson Gary
Booth Cory
Carrow Rick
Choate Mike
Divinney Tyler
Everidge Roger
Faoro Jeff
Keeman Josh
Leggett Karl
Lewis Anthony
Merrill Jim
Miller Terrance
Parson Tammy
Wolfe Lucy
Error
Code
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Benefit
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
* * * * * * Actual Hours Per Week * * * * * *
Total
Hours
451.00
6.75
135.25
35.50
115.50
216.00
48.75
12.00
114.50
2.75
59.00
89.25
40.25
33.75
Month
Aua-15
451.00
6.75
135.25
35.50
115.50
216.00
48.75
12.00
114.50
. 2.75
59.00
89.25
40.25
33.75
Total 1,360.25
0.00
Total Items Listed in this Perioc
0.00
14.00
0.00
0.00
1,360.25
Capped
Hours
Total
Hour
Difference
451.00
6.75
135.25
35.50
115.50
216.00
48.75
12.00
114.50
2.75
59.00
89.25
40.25
33.75
Benefit
Hour
Difference
451.00
6.75
135.25
35.50
115.50
216.00
48.75
12.00
114.50
2.75
59.00
89.25
40.25
33.75
1,360.25
1,360.25
Legacy Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014 to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
September 2015
Page#:
20 of26
Phone:
Reference
Number
200-00-0000
120-00-0000
160-00-0000
190-00-0000
240-00-0000
250-00-0000
440-00-0000
450-00-0000
520-00-0000
530-00-0000
670-00-0000
690-00-0000
Employee I Payee
Name
Anderson Gary
Carrow Rick
Craig Emily
Divinney Tyler
Everidge Roger
Faoro Jeff
Leggett Karl
Lewis Anthony
Merrill Jim
Miller Terrance .
Townsend James
Wolfe Lucy
Error
Code
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Benefit
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
. 0.00
0.00
0.00
0.00
* * * * * * Actual Hours Per Week * * * * * *
Month
Total
Sep-15
Hours
360.75
360.75
285.00
285.00
56.25
56.25
416.25
416.25
135.25
135.25
148.00
148.00
69.00
69.00
9.25
9.25
82.50
82.50
104.50
104.50
90.00
90.00
45.00
45.00
Capped
Hours
Total
Hour
Difference
360.75
285.00
56.25
416.25
135.25
148.00
69.00
9.25
82.50
104.50
90.00
45.00
Benefit
Hour
Difference
360.75
285.00
56.25
416.25
135.25
148.00
69.00
9.25
82.50
104.50
90.00
45.00
1,801.75
1,801.75
.
·.
Total 1,801.75
0.00
Total Items Listed in this Perice
0.00
12.00
0.00
0.00
1,801.75
Leaacv Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
October 2015
Page#:
21of26
Phone:
Reference
Number
200-00-0000
120-00-0000
160-00-0000
190-00-0000
3
240-00-0000
250-00-0000
370-00-0000
440-00-0000
450-00-0000
520-00-0000
530-00-0000
550-00-0000
570-00-0000
670-00-0000
690-00~0000 ·.
Employee I Payee
Name
Anderson Gary
Carrow Rick
Craig Emily
Divinney Tyler
Evans Nelson & Co
Everidge Roger
Faoro Jeff
Ireland Stacy
Leggett Karl
Lewis Anthony
Merrill Jim
Miller Terrance
Parson Tammy
Phillips Josh
.,
T()whsehd JarineS:" · .
..
Wolfe Lucy
Error
Code
CD49
CD49
CD49
CD49
CD41
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
:o.oo
0.00
Benefit
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00:
a.ob
* * * * * * Actual Hours Per Week * * * * * *
Month
Total
Oct-15
Hours
451.00
451.00
140.75
140.75
67.50
67.50
52.25
52.25
8.75
8.75
208.75
208.75
89.75
89.75
42.25
42.25
76.50
76.50
17.00
17.00
98.50
98.50
97.50
97.50
10.00
10.00
17.75
17.75
. 33.75
< ,33.75
22.50
22.50
Total 1,434.50
.
~
0.00
Total Items Listed in this Perice
0.00
16.00
0.00
0.00
1,434.50
Capped
Hours
Total
Hour
Difference
451.00
140.75
67.50
52.25
0.00
208.75
89.75
42.25
76.50
17.00
98.50
97.50
10.00
17.75
33.75
22.50
Benefit
Hour
Difference
451.00
140.75
67.50
52.25
8.75
208.75
89.75
42.25
76.50
17.00
98.50
97.50
10.00
17.75
33.75
22.50
1,425.75
1,434.50
Leciacy Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014 to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 895'11
(775) 745-3818
Month:
November 2015
Page#:
22 of26
Phone:
Reference
Number
200-00-0000
120-00-0000
160-00-0000
190-00-0000
210-00-0000
2
240-00-0000
310-00-0000
440-00-0000
480-00-0000
530-00-0000
670-00-0000
690-00-0000
Employee I Payee
Name
Anderson Gary
Carrow Rick
Craig Emily
Divinney Tyler
Duff Dan
Egner Construction
Everidge Roger
Harris Jason
Leggett Karl
Marlowe Kevin
Miller Terrance
Townsend James
Wolfe Lucy
Error
Code
CD49
CD49
CD49
CD49
CD49
CD41
CD49
CD49
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Benefit
Hours
Reoorted
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
* * * * * * Actual Hours Per Week * * * * * *
Month
Total
Nov-15
Hours
338.25
338.25
24.50
24.50
41.75
41.75
84.75
84.75
51.25
51.25
110.50
110.50
37.00
37.00
7.25
7.25
43.00
43.00
12.75
12.75
106.50
106.50
97.00
97.00
22.50
22.50
Capped
Hours
Total
Hour
Difference
338.25
24.50
41.75
84.75
51.25
0.00
37.00
7.25
43.00
12.75
106.50
97.00
22.50
Benefit
Hour
Difference
338.25
24.50
41.75
84.75
51.25
110.50
37.00
7.25
43.00
12.75
106.50
97.00
22.50
'
.~
-
.
·.'
',,
Total
"
977.00
0.00
Total Items Listed in this Perice
0.00
13.00
0.00
0.00
977.00
866.50
977.00
Legacy Professionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
December 2015
Page#:
23 of 26
Phone:
Reference
Number
100-00-0000
600-00-0000
120-00-0000
190-00-0000
210-00-0000
3
240-00-0000
250-00-0000
310-00-0000
440-00-0000
450-00-0000
480-00-0000
530-00-0000
670-00-0000
Employee I Payee
Name
Almeyda Jamie
Bowen Kim
Carrow Rick
Divinney Tyler
Duff Dan
Evans Nelson & Co
Everidge Roger
Faoro Jeff
Harris Jason
Leggett Karl
Lewis Anthony
Marlowe Kevin
Miller Terrance
Townsend James
Error
Code
CD49
CD49
CD49
CD49
CD49
CD41
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
.o.oo
0.00
0.00
Benefit
Hours
Reoorted
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total
* * * * * *Actual Hours Per Week* * * * * *
Total
Month
Hours
Dec-15
13.50
13.50
22.50
22.50
467.25
467.25
69.50
69.50
24.25
24.25
22.50
22.50
49.50
49.50
6.75
6.75
21.00
21.00
31.75
31.75
4.50
4.50
56.50
56.50
48.75
48.75
79.00
79.00
917.25
0.00
Total Items Listed in this Perioc
0.00
14.00
0.00
0.00
917.25
Capped
Hours
Total
Hour
Difference
13.50
22.50
467.25
69.50
24.25
0.00
49.50
6.75
21.00
31.75
4.50
56.50
48.75
79.00
Benefit
Hour
Difference
13.50
22.50
467.25
69.50
24.25
22.50
49.50
6.75
21.00
31.75
4.50
56.50
48.75
79.00
894.75
917.25
Legacy Professionals LLP
Monthly Detail Report
'Account Number:
25415
Audit Period:
June 1, 2014to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
January 2016
Page#:
24 of26
Phone:
Reference
Number
110-00-0000
120-00-0000
190-00-0000
240-00-0000
310-G0-0000
440-00-0000
450-00-0000
480-00-0000
530-00-0000
690-00-0000
Employee I Payee
Name
Caldwell Mike
Carrow Rick
Divinney Tyler
Everidge Roger
Harris Jason
Leggett Karl
Lewis Anthony
Marlowe Kevin
Miller Terrance
Wolfe Lucy
Error
Code
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Benefit
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total
* * * * * * Actual Hours Per Week * * * * * *
Month
Total
Jan-16
Hours
1.25
1.25
483.00
483.00
53.50
53.50
45.00
45.00
16.75
16.75
39.00
39.00
22.50
22.50
34.50
34.50
109.75
109.75
22.50
22.50
827.75
0.00
0.00
Total Items Listed in this Perice 10.00
0.00
0.00
827.75
Capped
Hours
Total
Hour
Difference
1.25
483.00
53.50
45.00
16.75
39.00
22.50
34.50
109.75
22.50
Benefit
Hour
Difference
1.25
483.00
53.50
45.00
16.75
39.00
22.50
34.50
109.75
22.50
827.75
827.75
Leqacv Pl'ofessionals LLP
Monthly Detail Report
Account Number:
25415
Audit Period:
June 1, 2014 to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
February 2016
Page#:
25 of26
Phone:
Reference
Number
100-00-0000
190-00-0000
220-00-0000
3
240-00-0000
250-00-0000
310-00-0000
330-00-0000
440-00-0000
450-00-0000
480-00-0000
530-00-0000
580-00-0000
590-00-0000
670-00-bOOO
690-00-0000
Employee I Payee
Name
Almeyda Jamie
Divinney Tyler
Egner Matt
Evans Nelson & Co
Everidge Roger
Faoro Jeff
Harris Jason
Held Josh
Leggett Karl
Lewis Anthony
Marlowe Kevin
Miller Terrance
Pritchard William
Pritchard William or Everidge Anthony
Townserd James· ;
•
Wolfe Lucy
;
Error
Code
CD49
CD49
CD49
CD41
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reoorted
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
. 0.00
Benefit
* * * * * * Actual Hours Per Week * * * * * *
Total
Hours
Month
Hours
Reoorted
Feb-16
17.00
17.00
0.00
0.00
66.75
66.75
30.00
0.00
30.00
67.00
0.00
67.00
114.75
114.75
0.00
11.25
0.00
11.25
26.75
26.75
0.00
214.25
214.25
0.00
51.75
51.75
0.00
36.25
36.25
0.00
35.50
0.00
35.50
60.50
60.50
0.00
8.50
8.50
0.00
17.50
17.50
0.00
90.25
0.00 , 90.25
. 27.00
0.00 .. :27.00
Total
875.00
0.00
Total Items Listed in this Perice
0.00
16.00
0.00
0.00
875.00
Capped
Hours
Total
Hour
Difference
17.00
66.75
30.00
0.00
114.75
11.25
26.75
214.25
51.75
36.25
35.50
60.50
8.50
17.50
90.25
27.00
Benefit
Hour
Difference
17.00
66.75
30.00
67.00
114.75
11.25
26.75
214.25
51.75
36.25
35.50
60.50
8.50
17.50
90.25
27.00
808.00
875.00
Legacy Pll"ofessionais LLP
Monthly Detail Report
1Account Number:
25415
Audit Period:
June 1, 2014 to March 31, 2016
Employer:
Address:
Rowlock Retail Construction
P 0 Box 17138
Reno, NV 89511
(775) 745-3818
Month:
March 2016
Page#:
26 of26
Phone:
Reference
Number
240-00-0000
250-00-0000
440-00-0000
450-00-0000
480-00-0000
520-00-0000
690-00-0000
Employee I Payee
Name
Everidge Roger
Faoro Jeff
Leggett Karl
Lewis Anthony
Marlowe Kevin
Merrill Jim
Wolfe Lucy
Error
Code
CD49
CD49
CD49
CD49
CD49
CD49
CD49
Total
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Benefit
Hours
Reported
0.00
0.00
0.00
0.00
0.00
0.00
0.00
* * * * * * Actual Hours Per Week * * * * * *
Month
Total
Mar-16
Hours
18.25
18.25
71.00
71.00
73.25
73.25
43.25
43.25
8.50
8.50
61.25
61.25
4.50
4.50
..
Total
280.00
0.00
Total Items Listed in this Perice
0.00
7.00
0.00
Capped
Hours
Total
Hour
Difference
18.25
71.00
73.25
43.25
8.50
61.25
4.50
Benefit
Hour
Difference
18.25
71.00
73.25
43.25
8.50
61.25
4.50
--
0.00
280.00
280.00
280.00
Exhibit 3
Interest & Damages Summary
Calculation Date: September 14, 2016
Account Number:
25415
Employer:
Address:
Rowlock Retail Construction
PO Box 17138
Reno, Nevada 89511
Reoortinq Period
June 2014
July 2014
August2014
September 2014
October 2014
November 2014
December 2014
January 2015
February 2015
March 2015
April 2015
May 2015
June 2015
July 2015
August2015
September 2015
October 2015
November 2015
December 2015
January 2016
February 2016
March 2016
Totals
Delinquency
Amount
$42,229.21
$74,799.20
$29,694.72
$50,946.41
$39,796.83
$21,842.21
$12,632.91
$29,779.08
$24,380.04
$17,244.59
$25,933.67
$37,434.75
$32,705.37
$21, 154.98
$39,800.92
$52,719.21
$41,973.47
$28,587.02
$26,838.74
$24,219.97
$25,602.50
$8,192.80
$708,508.60
Interest
$2,947.22
$5,020.76
$1,912.49
$3,148.86
$2,352.08
$1,234.51
$680.72
$1,520.93
$1,185.68
$792.62
$1, 125.80
$1,525.56
$1,249.77
$753.61
$1,312.84
$1,606.09
$1, 168.54
$724.16
$611.25
$485.56
$452.65
$119.00
$31,930.70
Liquidated
Damaqes
$8,445.84
$14,959.84
$5,938.94
$10, 189.28
$7,959.37
$4,368.44
$2,526.58
$5,955.82
$4,876.01
$3,448.92
$5,186.73
$7,486.95
$6,541.07
$4,231.00
$7,785.06
$9,378.75
$6,736.74
$4,099.38
$3,395.10
$2,659.35
$2,391.27
$633.30
$129,193.74
Total
Due
$53,622.27
$94,779.80
$37,546.15
$64,284.55
$50,108.28
$27,445.16
$15,840.21
$37,255.83
$30,441.73
$21,486.13
$32,246.20
$46,447.26
$40,496.21
$26, 139.59
$48,898.82
$63,704.05
$49,878.75
$33,410.56
$30,845.09
$27,364.88
$28,446.42
$8,945.10
$869,633.04
15 CV 06 13
Exhibit B
UNITED STATES DISTRICT COURT
NORTHERN DISTRICT OF ILLINOIS
EASTERN DIVISION
CHICAGO REGIONAL COUNCIL OF
CARPENTERS PENSION FUND et al.,
Plaintiffs,
v.
ROWLOCK RETAIL CONSTRUCTION,
INC., a Nevada corporation,
Defendant.
)
)
)
)
)
)
)
)
)
)
15 CV 6413
Judge Feinerman
DECLARATION OF KEVIN P. MCJESSY
I, Kevin P. McJessy, hereby declare, under penalty of perjury pursuant to the laws of the
United States, that the following statements are true:
1.
I am one of the attorneys representing the Chicago Regional Council of
Carpenters Pension Fund, the Chicago Regional Council of Carpenters Welfare Fund, the
Chicago and Northeast Illinois Regional Council of Carpenter Apprentice and Trainee Program,
and the Labor/Management Union Carpentry Cooperation Promotion Fund (collectively "the
Trust Funds") in the above-captioned lawsuit ("Lawsuit") against Rowlock Retail Construction,
Inc., a Nevada corporation ("Defendant").
2.
I have been licensed to practice law in the State of Illinois and the United States
District Court for the Northern District of Illinois since 1995. I am an attorney with McJessy,
Ching & Thompson, LLC ("MC&T").
3.
As part of my practice, I handle claims under BRISA. I personally represented
the Trust Funds in this Lawsuit. I have represented the Trust Funds in this Lawsuit since its
inception. As such I am familiar with the matters set forth in this declaration.
4.
John Sopata is an attorney with MC&T. He has been licensed to practice law in
Illinois since 1999.
5.
Sheila Keating is a paralegal with MC&T. She has been a paralegal since 1987.
6.
The Trust Funds have incurred $14,498.67 in fees and expenses to compel
Defendant to comply with its obligations under the terms of the Collective Bargaining
Agreement and applicable trust agreements.
7.
The Trust Funds have collectively incurred fees totaling $9,926.00 for 48.9 hours
of attorney services and $1,956.00 for 20.6 hours of paralegal services. A redacted copy of the
client ledger showing the time spent and a description of the work performed is attached as
Exhibit 1.
Name
Kevin McJ essy
("KM)
Sheila Keating
("SK")
Kevin McJessy
("KM")
John Sopata
("JS")
Sheila Keating
("SK)
Total
Rate
Total
14.1
$160/hr.
$2,270.00
June 10, 2015 to Dec. 31, 2015
2.6
$60/hr.
$156.00
Attorney
Jan. 1, 2016 to Present
33.3
$220/hr.
$7,326.00
Attorney
Jan. 1, 2016 to Present
1.5
$220/hr.
$330.00
Paralegal
Jan. 1, 2016 to Present
18.0 $100/hr.
$1,800.00
$11,882.00
Services
Period
Attorney
May 27, 2015 to Dec. 31, 2015
Paralegal
Hours
The hourly rate for attorneys and paralegals charged to the Trust Funds as set forth above is
consistent with the rates approved in the Northern District of Illinois for BRISA collection work.
See, e.g., Rappa v. Sun Life Assur. Co., 2014 U.S. Dist. LEXIS 124896, *11 (W.D. Wis. Sept. 8,
2014) ("Sun Life does not object to plaintiffs counsel's rate of $300 per hour, and the court finds
that rate reasonable given the nature of BRISA cases."); Board of Trustees of the Rockford Pipe
Trades Indus. Pension Fund v. Fiorenza Enters., 2011 U.S. Dist. LEXIS 28209, 21-22 (N.D. Ill.
Mar. 18, 2011) ("the court finds that the hourly rates [of $195, $210 and $235 per hour] ... are
reasonable" for fringe benefit trust funds lawsuit against employer to collect unpaid
contributions); Divane v. Mitchell Sec. Sys., 2008 U.S. Dist. LEXIS 27825 (N.D. Ill. Apr. 7,
2008) ("The court finds that the billing rates [of $220.00 to 240.00 for attorneys] are
reasonable.").
8.
The Trust Funds incurred $2,616.67 in expenses for the filing fee, process server
charges, legal research charges, courier charges, research charge, photocopy charges and postage
charges. A detailed list of expenses incurred by the Trust Funds in this matter is attached hereto
as Exhibit 2.
9.
The attorneys' fees, paralegal fees and costs charged to the Trust Funds in this
matter are consistent with MC&T's regular charges for services to the Trust Funds on similar
matters.
10.
I have personal knowledge of the matters stated in this affidavit and could testify
competently to them.
Exhibit 1
Date
Page: l
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Sep/27/20H
Lwyr
Received From/Paid · Exrilanation
1000 Chicago Regional Council of Carpenters Resp Lawyer: KM
0241-ROWL Rowlock Retail Construction -Audit
Postage Recove1y
5/27/2015
Expense Recove1y
Reviewed correspondence from J. Hatcher forwarding
KM
5/27/2015
Lawyer: KM 0.50
Hrs X 160.00
request for audit demand letter. Reviewed on line
infonnation regarding company and contact
information. Prepared audit demand letter.
Expense Recove1y
Photocopy Recovery
5/31/2015
SK
Reviewed envelope returned by USPS directed to
6/10/2015 Lawyer: SK 0.20
Rowlock registered agent, Nichols Business; prepared
HrsX60.00
correspondence to Nichols Business reforwarding audit
demand letter to Rowlock.
KM
Lawyer: KM 0.10
6/10/2015
Reviewed letter returned to Rowlock ConstructioS
Hrs X 160.00
s. Keating to l;iB•T@I •I
iiiiiith
6/17/2015
Lawyer: KM 0.30
HrsX 160.00
6/22/2015
Billing on Invoice
9288
Chicago Regional
Council of
Carpenters - Audits
Billing on Invoice
9369
Lawyer: SK 0.40
Hrs X 60.00
7/13/2015
7/20/2015
7/22/2015
7/22/2015
Lawyer: KM 2.20
Hrs X 160.00
7/23/2015
Lawyer: SK 0.80
Hrs X60.00
7/23/2015
Lawyer: KM 0.10
Hrs X 160.00
Chicago Regional
Council of
Carpenters AUDITS
Lawyer: SK 0.20
Hrs X 60.00
Lawyer: KM 0.10
7/28/2015
7/29/2015
712912015
Reviewed correspondence from J. Hatcher whether we
have received any response fromRowlock; reviewed
file materials concerning whether Rowlock responded
to demands for audit. (.2) Prepared correspondence to
J. Hatcher providing summary of results of demands on
Rowlock. (.!)
FEES
80.00
DIS BS
8.40
KM
~mount
0.00
0.50
80.00
0.00
0.20
12.00
0.10
16.00
0.30
Disbs
48.00
7.44
0.96
0.00
0.00
PMT-
FEES
Hours
0.00
76.00
Prepared civil cover sheet, K. McJessy appearance and
summons to Rowlock (.2); filed complaint, civil cover
sheet and appearance electronically with court (.2).
Reviewed audit referral file material for filing of claim.
Research on information about defendant. Prepared
complaint. Reviewed appearance, summons and civil
cover sheet rior to filin . Tele hone call to client to
Reviewed ECF notice re judge assignments and
completed summons as appropriate (.l); prepared email
correspondence to court intake clerk forwarding
summons for issuance (.2); confer with prepare email
correspondence to Nevada process server forwarding
summons and complaint for service (.3); updated open
file report to add case number and judges' information
(.1); pre ared email corres ondence to J. Libby and N.
(.1).
Lagalo
Reviewed ECF Notice of Judge Assignment.
SK
0.40
24.00
KM
2.20
352.00
SK
0.80
48.00
KM
0.10
16.00
0.00
PMT-
Prepared correspondence to Judge Feinerman
forwarding file-stamped copy of complaint.
Reviewed ECF court order of Judge Feinerman setting
SK
0.20
12.00
KM
0.10
16.00
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Sep/27/20H
Date
7/29/2015
7/30/2015
7/31/2015
7/31/2015
7/31/2015
7/31/2015
8/19/2015
8/19/2015
8/20/2015
8/20/2015
8/21/2015
8/21/2015
8/21/2015
8/24/2015
8/24/2015
9/3/2015
9/9/2015
Received From/Paid " Explanation
HrsX 160.00
Lawyer: KM 0.10
Hrs X 160.00
I
Lawyer: KM 0.5q
Hrs X 160.00
US Messenger &
Logistics
LexisNexis
LexisNexis
Expense Recove1y
Lawyer: SK 0.20
Hrs X 60.00
Lawyer: SK 0.20
Hrs X 60.00
Billing on Invoice
9448
Lawyer: KM 0.50
HrsX 160.00
Page:2
Lwyr
\.mount
KM
0.10
16.00
KM
REDACTED
Hours
0.50
80.00
owner for service and arrangements to have process
server skip-trace owner and serve.
Courier Recove1y
Legal Research - July 2015 Legal Research- July 2015 Photocopy Recove1y
Reviewed Nevada process server's affidavit of se1vice
and filed same with court.
Reviewed email from process se1ver and confer with
process server regarding unsuccessful service attempts
and skip trace of Row lock's president -- Nevada se1ver
traced T. Lang to 6180 Engleston Dr., #323 in Sparks,
NV but Lang no longer at this address; Lang has
nothing recorded under his name in the area; process
se1ver checking with US Postmaster for Lang post
office boxes in Reno and Nashville.
FEES
564.00
DISBS
88.28
Reviewed and responded to correspondence from S.
Moss, counsel for Rowlock seeking to respond to
complaint filed by Trust Funds. (.1) Telephone call
with S. Moss advising that Rowlock wants to cooperate
with audit, provide documents. (.2) Prepared
correspondence to J. Hatcher et al. advising of contact
by S. Moss. (.1) Reviewed correspondence from S.
Moss advising that Row lock will work with its
accountant to gather payroll records and other records
requested by the auditors. (.1)
Capital One Services Filing Fee Capital One Services Process Server recovery - Service Attempt on Reg.
Agent at address through Secy. of State
Capital One Se1vices Process Seiver recovery - Service Made on Reg. Agent
at new address
Lawyer: KM 0.10
Reviewed and responded to correspondence from J.
Hatcher forwarding record request and advising no
Hrs X 160.00
contact from Langhorst Construction so far.
Reviewed correspondence from J. Hatcher forwarding
Lawyer: KM 0.10
Hrs X 300.00
document request to Rowlock Construction.
Chicago Regional
PMTCouncil of
Carpenters -Audits
Reviewed file for status of the audit; prepared
Lawyer: KM 0.60
correspondence to J. Hatcher inquiring on the status of
Hrs X 160.00
the audit. (.2) Prepared correspondence to S. Moss,
counsel for defendant, forwarding or re-forwarding
record request and inquiring on whether he knows his
client's status ofresponse to the auditor. (.1) Reviewed
correspondence from J. Hatcher advising no response
Disbs
0.00
35.20
43.00
8.40
1.68
SK
0.00
0.00
0.00
0.20
12.00
SK
0.20
12.00
0.00
KM
0.50
80.00
0.00
0.00
400.00
65.00
0.00
75.00
KM
0.10
16.00
KM
0.10
30.00
0.00
KM
0.60
96.00
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Sep/27/201 ~
Date
Lawyer: KM 1.40
Hrs X 160.00
9/14/2015
9/16/2015
Expense Recovery
Lawyer: KM 0.20
Hrs X 160.00
9/17/2015
Lawyer: KM 0.10
Hrs X 160.00
9/18/2015
Billing on Invoice
9523
Midwest
Investigations
Lawyer: KM 0.50
Hrs X 160.00
9/24/2015
9/30/2015
10/1/2015
Lawyer: KM 0.10
Hrs X 160.00
1017/2015
Lawyer: KM 0.10
HrsX 160.00
Chicago Regional
Council of
Carpenters - Audits
10/19/2015 Billing on Invoice
9590
10/26/2015 Lawyer: KM 0.10
Hrs X 160.00
Lawyer: KM 1.50
10/27/2015
Hrs X 160.00
10/9/2015
Lwyr
Received From/Paid " ExQlanation
9/10/2015
from Rowlock. (.1) Reviewed correspondence from S.
Moss regarding his client will respond shortly now that
they have the record request from J. Hatcher as sent by
KPM today. (.1) Prepared correspondence to J.
Hatcher advising that Rowlock will be responding soon.
Prepared correspondence to S. Moss asking that his
client respond to auditor directly with confirmation as
to when records will be produced. (.1)
Appeared in court before Judge Feinerman for status
hearing on audit and service on Defendant. Reviewed
ECF coutt order of Judge Feinennan regarding hearing
continued to 10/27/15; prepared correspondence to S.
Moss, counsel for Rowlock Retail, forwarding Coutt
order.
Postage Recove1y
Prepared correspondence to S. Moss to inquire on status
of production of records to Legacy. Prepared
correspondence to J. Hatcher inquiring whether he has
heard fromRowlock Construction.
Reviewed correspondence from J. Hatcher regarding
availability to discuss audit status. Reviewed
correspondence from S. Moss confirming that Tom
Lang from Rowlock has confirmed the request for
financial records and will contact accountant to produce
same.
FEES
150.00
DISBS
540.00
Process Server recove1y - Advanced
Fee-NonSe1vice-Nevada-Rowlock President
Reviewed correspondence from J. Hatcher regarding
lack of response by Rowlock Retail Construction in
responding to audit. (.1) Reviewed file materials for
status of communications with Rowlock's counsel. (.2)
Telephone call to S. Moss, Rowlock's counsel, regarding
lack of follow up by his client, left message; prepared
correspondence to S. Moss regarding same and
reforwarding record request. (.2)
Reviewed correspondence from S. Moss acknowledging
receipt of KP M's two prior emails, emails forwarded to
Rowlock with direction to respond to the auditor
directly.
Reviewed correspondence from J. Hatcher advising that
Tom Lang from Row lock has called and advised he is in
process of gathering records to be produced.
PMT-
FEES
448.00
Page: 3
DISBS
Hours
~mount
KM
1.40
224.00
KM
0.00
0.20
32.00
KM
0.10
16.00
0.49
0.00
65.00
0.00
KM
0.50
80.00
KM
0.10
16.00
KM
0.10
16.00
0.00
0.00
65.49
Prepared correspondence to J. Hatcher inquiring on
status of production of records by Row lock.
Reviewed correspondence from J. Hatcher advising that
no documents have been produced by Rowlock.
Prepared correspondence to S. Moss, counsel for
Rowlock advising that he needs to get appearance on
Disbs
KM
0.10
16.00
KM
1.50
240.00
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Sep/27/201 {
Date
Received From/Paid " ExQlanation
10/27/2015
Lawyer: KM 0.10
Hrs X 160.00
10/29/2015
11/4/2015
1114/2015
PACEr
Expense Recovery
Lawyer: KM 0.10
Hrs X 160.00
Lawyer: SK 0.60
Hrs X 60.00
11/9/2015
11/9/2015
Lawyer: KM 2.30
HrsX 160.00
11/9/2015
Chicago Regional
Council of
Carpenters -Audits
Expense Recove1y
Lawyer: KM 0.20
Hrs X 160.00
11/9/2015
11/10/2015
11/16/2015
Lawyer: KM 0.10
Hrs X 160.00
11/19/2015
Lawyer: KM 1.30
Hrs X 160.00
11/20/2015
Billing on Invoice
9662
Expense Recove1y
Lawyer: KM 0.20
HrsX 160.00
11/20/2015
11120/2015
11/30/2015
Lawyer: KM 0.50
Hrs X 160.00
file by Thursday or Trust Funds will move for a default
on Friday. (.1) Appeared in comt before Judge
Feinerman for hearing on status of audit, reported
progressing slow with intent to bring a motion for
default if no appearance before then. (1.3) Reviewed
correspondence from S. Moss advising he received
KPM email and will so advise Rowlock. (.1)
Telephone call with M. Ragona regarding results of
hearing this morning, request that KPM be kept up to
date on any production of records.
PACR
Postage Recove1y
Prepared correspondence to S. Moss forwarding comt
order.
Filed motion for entry of default order with court (.2);
filed notice of motion with court (.2); prepared
correspondence to Judge Feinerman forwarding
file-stamped comtesy copies (.2).
Prepared motion for entry of default judgment and
reviewed file materials for information necessary to
draft the motion and for exhibits to attach to the motion
and prepared draft order to attach to the motion. 2.1
I
Coordinated with S. Keatin to
Page:4
Lwyr
Hours
\.mount
KM
0.10
16.00
KM
0.00
0.00
0.10
16.00
SK
0.60
36.00
KM
2.30
368.00
Postage Recove1y
Reviewed ECF comt order of Judge Fienerman setting
hearing date for 1/19/15 and ordering submission to
audit by 12/10/15. (.1) Prepared correspondence to S.
Moss forwarding court order. (.I)
Reviewed correspondence from J. Hatcher forwarding
record request and advising that minimal records have
been produced to date; reviewed record request. (.I)
Prepared correspondence to S. Moss forwarding record
request and court order of Judge Feinerman entering
default and ordering compliance with audit by
December 9, 2015. (.2) Reviewed correspondence and
responded to correspondence from S. Moss to his client
3.30
0.49
0.00
PMT-
Postage Recove1y
Prepared correspondence to J. Beanes regarding whether
to strike status hearing date in light of motion that has
been filed. (.1) Reviewed ECF court order of Judge
Feinerman striking hearing date and resetting to date
motion is scheduled. (.1)
Reviewed and responded to correspondence from J.
Hatcher regarding Tom from Rowlock Construction
advising documents will be produced by 11/20/15.
Appeared in court before Judge Feinerman for hearing
on motion for default on audit; motion granted,
Rowlock ordered to submit to audit.
FEES
304.00
DISBS
3.30
Disbs
KM
0.00
0.20
32.00
3.28
KM
0.10
16.00
KM
1.30
208.00
0.00
KM
0.00
0.20
32.00
KM
0.50
80.00
0.49
Sep/27/201 ~
Date
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Received From/Paid ' Explanation
Page: 5
Lwyr
Hours
~mount
Disbs
forwarding record request and court order and directing
compliance. (.1) Prepared correspondence to J.
Hth MR
J L'bb
d N L 1 forwarding
(.1)
11/30/2015
12/14/2015
Expense Recove1y
Chicago Regional
Council of
Carpenters -Audits
12/15/2015 Billing on Invoice
9752
12/17/2015 US Messenger &
Logistics
12/28/2015 Lawyer; KM 0.10
Hrs X 160.00
Lawyer: KM 0.60
1/7/2016
Hrs X 220.00
1/12/2016
1114/2016
1/15/2016
Chicago Regional
Council of
Carpenters - Audits
Billing on Invoice
9819
Lawyer: SK 0.60
HrsX 100.00
1/15/2016
1/15/2016
Expense Recove1y
Lawyer: KM 1.60
HrsX220.00
1/19/2016
Lawyer: SK 0.30
Hrs X 100.00
1/19/2016
1/19/2016
Expense Recovery
Lawyer: KM 1.50
Hrs X 220.00
1/25/2016
Lawyer: SK 0.20
Hrs X 100.00
Lawyer: JS 1.50
1/27/2016
Photocopy Recovery
PMT-
FEES
788.00
0.00
0.00
DISBS
16.02
0.00
Courier Recove1y
0.00
Reviewed correspondence from J. Hatcher advising no
additional information from Rowlock received to date.
Reviewed file materials for status of compliance with
Court order requiring Rowlock to submit to an audit.
(.2) Telephone call with J. Hatcher regarding status of
production of records after 11/19/15 date of court order
and after 11/30/15 date when record request was sent to
Rowlock. (.2) Prepared correspondence to S. Moss,
counsel for Rowlock, advising his client has not
complied with the audit requests, we will file motion
for rule to show cause, and resending record request
and court order. (.2)
PMT-
FEES
16.00
11.76
DISBS
14.55
KM
0.10
16.00
KM
0.60
132.00
0.00
14.55
Prepared notice of motion for motion for rule to show
cause; filed motion for rule to show cause with co mi;
filed notice of motion with court; prepared
correspondence to Judge Feinerman forwarding
file-stamped copies.
Postage Recovery
Reviewed file materials for status of audit, orders for
production of records and compliance. (.3) Prepared
correspondence to J. Hatcher regarding whether
Row lock Retail has produced requested records. (.1)
Reviewed correspondence from J. Hatcher advising
documents not produced. (.1) Prepared motion for rule
to show cause for Rowlock's failure to comply with
Comi order requiring audit; reviewed file materials as
necessary to prepare motion and gather exhibits. (1.1)
Prepared amended notice of motion and filed same with
comi; prepared correspondence to Judge Feinerman
forwarding file-stamped courtesy copy of same.
Postage Recovery
Appeared in comi before Judge Feinerman for status
hearing and hearing on motion for rule to show cause;
motion continued to 1/27/16.
Prepared appearance of J. Sopata and filed same with
couti.
Attended motion for rule to show cause hearing at which
0.00
SK
0.60
60.00
KM
0.00
1.60
352.00
SK
0.30
30.00
KM
0.00
1.50
330.00
SK
0.20
20.00
JS
1.50
330.00
3.72
0.98
Sep/27/201~
Date
1/27/2016
1/29/2016
1/31/2016
1/31/2016
2/1/2016
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Lwyr
Received From/Paid ' Explanation
Hrs X 220.00
Lawyer: KM 0.10
HrsX220.00
Chicago Regional
Council of
Carpenters - Audits
US Messenger &
Logistics
Expense Recove1y
Lawyer: KM 0.10
HrsX220.00
2/3/2016
2/3/2016
Expense Recove1y
Lawyer: SK 0.30
Hrs X 100.00
2/3/2016
Lawyer: KM 0.50
Hrs X 220.00
2/3/2016
Lawyer: KM 0.20
Hrs X 220.00
21312016
motion was granted.
Reviewed ECF court order of Judge Feinerman setting
rule to show cause.
PMT-
Lawyer: KM 0.20
Hrs X 220.00
2/5/2016
Lawyer: KM 0.90
Hrs X 220.00
2/9/2016
Lawyer: KM 0.80
Hrs X 220.00
KM
Hours
\mount
0.10
22.00
0.00
Photocopy Recove1y
Reviewed correspondence from J. Hatcher advising that
Legacy Professionals has not yet received any of the
documents requested in the latest record request.
Postage Recove1y
Reviewed documents from local process server and
2015 Lexis report for current address information for
Thomas Lang for setvice of rule to show cause order;
confer with process se1ver re: same.
14.55
. REDAeTED
REDAeTED
. (.3)
Telephone call with J. Hatcher regarding his calls with
T. Lang, whether he has any contact information and
confirm number he called to reach T. Lan .
(.2) KPM research on
whereabouts of T. Lang and Row lock Construction and
reviewed Intellius report. (1.0)
Prepared correspondence to S. Moss, counsel for
Rowlock, fo1warding RTSC order and Docket Entry for
RTSC order and asking for return call to discuss the
matter.
Telephone call from S. Moss regarding Rule to Show
Cause Order, contention that Row lock has a $1 OK bond
and work performed by Rowlock and whether he will
provide T. Lang's address. (.3 Pre ared
cones ondence to N. La alo
Prepared correspondence to J. Hatcher regarding
Rowlock Retail audit and contention that T. Lang paid
workers and extra amount to cover their fringes,
whether he has information sufficient to complete an
audit and request that if T. Lang contacts him to obtain
contact information from T. Lang so we can se1ve the
rule to show cause .. (.3) Reviewed correspondence
from J. Hatcher advising he does not have sufficient
information to even complete a preliminaty findings
audit. (.1)
Research deed records from Washoe County, NV online
for information on T. Lang for purposes of service of
Rule to Show Cause order. (.6) Reviewed
KM
0.00
0.10
22.00
SK
0.00
0.30
30.00
KM
0.50
110.00
KM
0.20
44.00
KM
,
Disbs
0.00
Courier Recove1y
Lawyer: KM 1.20
Hrs X 220.00
2/4/2016
Page: 6
15.00
1.20
264.00
KM
0.20
44.00
KM
0.90
198.00
KM
0.80
176.00
0.49
Sep/27/201 t
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Date
Received From/Paid ' Explanation
2/10/2016
Lawyer: KM 1.40
Hrs X 220.00
2/10/2016
Lawyer: KM 0.20
HrsX 220.00
2/11/2016
Lawyer: SK 2.60
Hrs X 100.00
2/11/2016
Lawyer: KM 0.20
Hrs X 220.00
2/18/2016
Lawyer: KM 0.50
Hrs X 220.00
2/19/2016
Billing on Invoice
9918
Lawyer: SK 0.20
Hrs X 100.00
2/19/2016
2/24/2016
Lawyer: SK 0.30
HrsX 100.00
2/24/2016
Lawyer: KM 0.20
Hrs X 220.00
Lwyr
(.1)
Appeared in court for hearing before Judge Feinerman
on status of service of order for rule to show cause
hearing, hearing continued to 3/29/16 due to T. Lang's
avoidance of service.
Reviewed ECF court order of Judge Feinerman
regarding Rule to Show Cause Hearing and
arran ements with S. Keating to lti$11l.t.1111$11]
Several conferences with local process server regarding
attempts to locate and serve Thomas Lang in Nevada
with rule to show cause order -- Reno process se1ver
unable to locate valid address and affect se1vice,
reviewed affidavit of non service from Reno process
server (.3); confer with Reno investigative/detective
agency requesting more intensive search for Thomas
Lang and eventual service of order (.2); review file
materials and past database searches and prepared
document of current location information of Thomas
Lang to forward to Reno investigator ( 1.6); review of
re ort from N. La alo and confer with K. McJess as
(.3); prepared email
correspondence to Reno investigator forwarding
detailed report of Tom Lang for his investigation (.2).
Reviewed affidavit of nonservice from Robert Deale,
process se1vertrying to locate T. Lang. (.1) Reviewed
notes from R. Deale's efforts to locate and se1ve T.
Lang. (.1)
Reviewed documents related to efforts to locate T. Lang
including obitumy of S. Lang, deeds and P.ro et tax
records· confer with S. Keatin re ardin • 1
FEES
1276.00
Page: 7
DIS BS
Hours
\mount
KM
1.40
308.00
KM
0.20
44.00
SK
2.60
260.00
KM
0.20
44.00
KM
0.50
110.00
34.25
Reviewed email from Reno investigator that nothing
substantial has been discovered in search for Thomas
Lang but suggests to stmi service attempts at Black
Diamond Dr. and Pullman Dr. locations in Sparks, NV;
prepared email correspondence to investigator
forwarding 2/10/16 and 11/19/15 orders for service.
Confer with K. McJess re:
Disbs
0.00
SK
0.20
20.00
SK
0.30
30.00
KM
0.20
44.00
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Sep/27/20 I l
Date
Received From/Paid ' Ex2lanation
2/29/2016
2/29/2016
Expense Recovery
Midwest
Investigations
Lawyer: SK 0.10
Hrs X 100.00
Lawyer: KM 0.50
Hrs X 220.00
3/1/2016
3/1/2016
3/2/2016
Lawyer: SK 0.40
Hrs X 100.00
3/2/2016
Lawyer: KM 0.30
Hrs X 220.00
Page: 8
Lwyr
Photocopy Recovery
Process Server recovery -Attempted Service by Chicago
Server in Nevada
Prepared email correspondence to Reno investigator
requesting service update.
Reviewed correspondence from J. Hatcher regarding
status of response to record request. Prepared
correspondence to J. Hatcher regarding status pending
rule to show cause and service of same. (.2) Telephone
call with J. Hatcher regarding whether he has any
information that would assist in locating T. Lang for
se1vice purposes. (.2) Telephone call from J. Hatcher
following up on prior call and relaying phone number
that he had for T. Lang. (.1)
Reviewed additional email from Nevada investigator
regarding results of his various searches for T. Lang;
confer with K. McJessy re:.; prepared email
correspondence to Nevada investigator to make service
attempt(s) immediately as have 3/18/16 deadline; confer
with and prepared email correspondence to Ohio
investigator regarding background information on S.
Lang and 3 Columbus OH addresses, request to run
search, and eventual se1vice attempts.
Reviewed correspondenc~eno
rocess se1ver regarding
• I •
I
. .1 Confer with S. Keatin re ardin
(.2)
Reviewed email from Ohio investigator re cell phone
search for T. Lang showed a "Jamie Marie Brennan"
match at 512 Old Hicko1y Blvd. in Nashville; reviewed
prior Lexis report for J. Brennan and/or Nashville
matches; exchanged several emails with Ohio
investigator regarding ownership history of 754
Linwood property in Columbus and 838 4thAve. in
Columbus and that properties are possible 11 flips" and
discussed.with K. McJessy. (.7). Exchange
numerous emails with Reno investigator re status and
budget; unsuccessful se1vice attempts made at Pullman
Dr. property -- is probably pa11-time residence of parents
and front door is padlocked; link of Pullman Dr. in Reno
to UPS mailing box on Baring Blvd; se1vice attempt at
4425 Black Diamond Dr. location where K. Lang said
husband stated that Tom Lang moved to Ohio and is in
the construction business and discussed same with K.
McJessy. (.5).
I'
Confer with S. Keatin re ardin
Hours
~mount
0.00
0.00
3.36
95.00
SK
0.10
10.00
KM
0.50
110.00
SK
0.40
40.00
KM
0.30
66.00
SK
1.20
120.00
KM
0.40
88.00
3/3/2016
Lawyer: SK 1.20
Hrs X 100.00
3/3/2016
Lawyer: KM 0.40
Hrs X 220.00
3/4/2016
Spencer
Investigations
Lawyer: KM 0.20
Hrs X 220.00
Process Seiver recovety - Database Searches and
Setvice Attempts in Sparks NV
Confer with S. Keatin re ardin
KM
0.20
44.00
Lawyer: SK 0.50
Reviewed email from Reno investigator re status and
SK
0.50
50.00
3/4/2016
3/4/2016
.
Disbs
0.00
300.00
Sep/27/201 ~
Date
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Received From/Paid " ExQlanation
Hrs X 100.00
31712016
Lawyer: KM 0.30
Hrs X 220.00
Page:9
Lwyr
service attempts and confer withK. McJessy regarding
•
prepared email to Reno investigator to ceas~
further service attempts at the Pullman Dr. property
(.4); reviewed email from Reno investigator regarding
$200 budget exceeded by additional $100 and will
forward invoice (.1 ).
Confer with S. Keatin
Hours
~mount
KM
0.30
66.00
SK
2.30
230.00
SK
1.00
100.00
KM
0.30
66.00
; reviewed memorandum from
J. Partyka to K. McJessy regarding update on service
317/2016
Lawyer: SK 2.30
Hrs X 100.00
attempts, USPS information on post office box
registered to T. Lang and property search results.
Reviewed Reno investigator's 3/5/16 update with
possible new address on Brentworth in Reno, review
file materials regarding Reno address and tie-ins to
Debbie Nystrom or Garafola couple who cunently own
Brentworth home in Reno, confer with K. McJessy re:
.(.4); exchange numerous emails with Renq
investigator regarding estimated cost for service
attempts in Reno and phone search results .6 . Confer
with K. McJess re ardin
, performed Lexis search of
J. Riffel and reviewed same, updated Lexis report of T.
3/8/2016
Lawyer: SK 1.00
Hrs X 100.00
3/8/2016
Lawyer: KM 0.30
Hrs X220.00
Chicago Regiona\
Council of
Carpenters Pension
Fund
Lawyer: KM 0.20
Hrs X 220.00
3/9/2016
3/9/2016
3/10/2016
Lawyer: SK 0.30
Hrs X 100.00
Lang and reviewed same, researched Nashville property
records for Old Hickory Blvd. location (1.3).
Reviewed email from Ohio investigator regarding
unsuccessful service attempts on Linden Ave. and 4th
Avenue in Columbus; exchange numerous emails with
Columbus OH investigator re: 4th Avenue property
possibly being a duplex, possible office for Rowlock
Retail on Tech Center Dr. and that T. Lang is in fact
flipping numerous homes in the Columbus area; confer
with K. McJessy r e . (.4). Exchange numerous
emails with Reno investigator regarding Brentworth
and Arrowcreek residences in Reno; that Brentworth
better match as connects to POB 1713 8, Reno that Lang
is using in Columbus and confer with K. McJessy re
•
email to Reno investigator to attempt service on
both residences (.6)
Confer with S. Keating regarding REDACTED
'ii9•7t11119•J
PMT-
Prepared correspondence to S. Moss, counsel for
Rowlock Retail Construction asking about contact
information from T. Lang, advising of effort to serve
him and whether S. Moss will consent to KPM
contacting T. Lang directly.
Confer with and exchange emails with Columbus OH
investigator regarding recent unsuccessful service
attempts and that he believes T. Lang is in Nevada;
0.00
KM
0.20
44.00
SK
0.30
30.00
Disbs
Sep/27/201 ~
Date
Received From/Paid " Explanation
3/11/2016
Lawyer: KM 0.10
HrsX220.00
3/14/2016
Lawyer: KM 0.10
Hrs X 220.00
3/14/2016
Lawyer: KM 0.20
HrsX220.00
3/14/2016
Lawyer: SK 0.20
Hrs X 100.00
3/17/2016
Spencer
Investigations
Billing on Invoice
9989
Lawyer: KM 0.10
HrsX220.00
Capital One Services
Capital One Services
3/18/2016
3/22/2016
3/25/2016
3/25/2016
Page: 10
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
3/28/2016
Lawyer: KM 0.40
Hrs X 220.00
3/29/2016
Lawyer: SK 0.50
Hrs X 100.00
3/29/2016
Lawyer: KM 1.30
Hrs X 220.00
3/29/2016
Lawyer: KM 0.10
HrsX 220.00
3/29/2016
Lawyer: KM 0.50
Hrs X 220.00
direct Columbus investigator to verify that 254 Tech
Center Dr. building does not have an office where T.
Lang or Rowlock is operating from; email from
Columbus investigator that Tech Center Dr. location
does not exist.
Reviewed correspondence from S. Moss regarding
process server Jeff Pmiyka service efforts and effott to
seek approval to allow KPM to contact T. Lang and
issues surrounding $1 OK cash bond.
Telephone call with M. Ragona regarding status of
se1vice of rnle to show cause order, no compliance with
audit by T. Lang and Rowlock Retail Constrnction.
Review 3/11/16 correspondence from S. Moss regarding
whether to consent to direct contact with T. Lang,
$10,000 bond and contact by process se1ver. Prepared
correspondence to S. Moss advising no bond and follow
up on right to contact T. Lang directly.
Reviewed Reno investigator's 3/11/16 memo re:
unsuccessful se1vice attempts at Brentw01th and
Arrowcreek location, investigator's subsequent
teleconference with T. Lang co-worker Rick Carrow,
with T. Lang directly and with attorney S. Moss (Lang
and Moss both discussed with investigator that they
believed matter was resolved and there was no
wrongdoing); confer with K. McJessy r e .
Process Server recovery - Attempts in Reno NV
(Brentworth, Arrowcreek)
FEES
1748.00
DISBS
98.85
Lwyr
Hours
\mount
KM
0.10
22.00
KM
0.10
22.00
KM
0.20
44.00
SK
0.20
20.00
0.00
Disbs
90.00
0.00
Reviewed correspondence from S. Moss regarding
money paid by Rowlock for a bond.
Litigation Costs - Intellius Report for T. Lang
Process Seiver recovery - Ohio Investigator Skip
Traces, Database Searches, Se1vice Attempts
Reviewed file materials to have a good summmy of
facts regarding investigation and se1vice attempts on T.
Lang in advance of status hearin set for tomorrow;
confer with S. Keatin re ardin • I
KM
KM
0.40
88.00
Prepared affidavit of non-se1vice for Columbus, OH
investigator and prepared email correspondence
forwm·ding same for signature; prepared affidavit of
non-setvice for Reno, NV investigator and prepared
email correspondence forwarding same for signature.
Appeared in Comt before Judge Feinerman regarding
status of service of Rule to Show Cause Order and
request leave to issue a subpoena to serve parties to find
Mr. Lang's address. ( 1.3)
Reviewed ECF comt order of Judge Feinerman resetting
rule to show cause hearing to 5/31/16 and granting leave
to issue subpoenas for limited purpose of locating T.
Lang's address.
Tele hone call from J. Libb re arding REDACTED
. (.1) Reviewed file
SK
0.50
50.00
KM
1.30
286.00
KM
0.10
22.00
KM
0.50
110.00
0.10
22.00
0.00
0.00
49.95
150.00
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Sep/27/20 It
Date
Received From/Paid ' Explanation
3/30/2016
Lawyer: SK 2.10
HrsX 100.00
3/30/2016
Lawyer: KM 3.40
Hrs X 220.00
3/31/2016
3/31/2016
Expense Recovery
Spencer
Investigations
LexisNexis
Chicago Regional
Council of
3/31/2016
4/1/2016
(.1)
Reviewed file materials, investigator notes, Nevada
Contractor Licensing Board, and internet searches for
se1vice address information for subpoenas to US Bank,
Law Offices of Michael Springer, Fred Olivieri
Construction, International Fidelity Insurance and
Worldwide Insurance (.7); prepared document
subpoenas to US Bank, Office of Michael Springer,
Fred Olivieri Construction, International Fidelity and
Worldwide Insurance (.3); prepared subpoena
compliance letters for US Bank, Office of Michael
Springet~ Fred Olivieri Construction, International
Fidelity and Worldwide Insurance (.3); exchange emails
with Nevada process server and transmitted subpoenas
and letters for service upon US Bank, Office of Michael
Springer and International Fidelity (.4); prepared email
correspondence to local process server forwarding
subpoena and compliance letter for service to Olivieri
Construction (.2); confer with and prepared email
correspondence to Phoenix process setver transmitting
subpoena and compliance letter for service upon
Worldwide Insurance (.2)
Prepared subpoena rider for subpoena to International
Fidelity, bonding company for Rowlock Retail. (.3)
Prepared subpoena rider for subpoena to U.S. Bank;
reviewed file documents for account numbers, EIN and
SSN to include in rider. (.5) Research on proper
entity/person to serve for U.S. Bank and relationship
between U.S. Bancorp and U.S. Bank for se1vice
purposes. (.7) Research on proper "Olivieri" party to
serve--entity for which Rowlock Retail Construction
actually worked at a "Pink" store in the Joliet, IL area.
(.4) Prepared subpoena rider for subpoena to Olivieri
Construction, the Ohio company. (.3) Prepared
subpoena rider to Law Offices of Michael Springer,
Steven Moss's firm, who has contacted KPM on behalf
of Thomas Lang. (.3) Prepared subpoena rider to
Worldwide Insurance Specialists, insurance agent that
procured bond for Rowlock Retail Construction. (.3)
Reviewed and signed all subpoenas prepared by S.
Keating. (.3) Reviewed all subpoena compliance
letters prepared by S. Keating to serve with the
subpoenas on all parties. (.3)
Photocopy Recovery
Process Seiver recovery - Document Subpoenas - Law
Office of Michael Springer, US Bank, Int'! Fidelity Ins.
Legal Research - March 2016
PMT-
Page: 11
Lwyr
Hours
~mount
SK
2.10
210.00
KM
3.40
748.00
Disbs
0.00
0.00
14.28
195.00
0.00
0.00
22.46
Page: 12
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Sep/27/20 l t
Date
Received From/Paid · ExQlanation
Lwyr
4/4/2016
Carpenters -Audits
Lawyer: KM 0.30
HrsX220.00
4/4/2016
4/5/2016
4/5/2016
4/8/2016
Lawyer: SK 0.20
Hrs X 100.00
Lawyer: KM 0.20
HrsX220.00
Lawyer: KM 0.10
Hrs X220.00
Lawyer: SK 0.90
Hrs X 100.00
4/13/2016
Lawyer: KM 0.70
Hrs X 220.00
4/14/2016
Lawyer: KM 0.40
Hrs X220.00
4/20/2016
4/20/2016
4/21/2016
4/25/2016
Billing on Invoice
10066
Lawyer: KM 0.40
HrsX220.00
0.30
66.00
SK
0.20
20.00
KM
Reviewed information on Nevada Contractor Board
Bonding Company.
Reviewed signed affidavits of non-service received from
Reno and Columbus process servers; prepared notice of
filing of non-service affidavit concerning Reno service
attempts; prepared affidavit of non-service concerning
Columbus service attempts; filed notice of filing as to
Reno attempts with court; filed notice of filing as to
Columbus attempts with court; prepared
conespondence to Judge Feinennan forwarding
file-stamped copies of same; prepared email
correspondence to Phoenix process server confirming
service of document subpoena upon Worldwide
Insurance and if affidavit being forwarded to our office.
Telephone call from B. Bragg at IFIC regarding
response to subpoena, will not produce response until
confirmation that subpoena was given to Rowlock even
if Rowlock has not appeared in the lawsuit. (.3)
Prepared correspondence to S. Moss forwarding
subpoenas and following up on T. Lang and overdue
response to court order. (.3) Prepared correspondence
to B. Bragg forwarding email that was sent to S. Moss;
Reviewed correspondence from B. Bragg confirming
receipt of same. (.1)
Reviewed correspondence from S. Moss, counsel for T.
Lang/Rowlock, inquiring on disposition of funds posted
byRowlock. .1 Tele hone call with N. La alo
re ardin
~mount
KM
. .egarding
. (.2)
Confer with K. McJess
Hours
0.20
44.00
KM
0.10
22.00
SK
0.90
90.00
KM
0.70
154.00
KM
0.40
88.00
call from N. Lagalo
- · (.1) Prepared correspondence to S.
Moss advising amount is different than he believes,
money was not deposited with the Trust Funds, and
funds do not alleviate need for audit. (.1)
FEES
2708.00
DIS BS
821.69
Reviewed correspondence from S. Moss forwarding
subpoena response from Springer Law Offices;
reviewed attached documents responsive to subpoena
for information about T. Lang.
Capital One Se1vices Process Seiver recovery -Se1vice of Document
Subpoena - Worldwide Insurance
Lawyer: KM 0.40
Reviewed subpoena response oflnternational Fidelity
Disbs
0.00
KM
0.40
88.00
0.00
KM
0.40
65.00
88.00
Sep/27/201 ~
Date
Received From/Paid ' ExQlanation
Hrs X220.00
4/25/2016
Lawyer: SK 0.30
Hrs X 100.00
4/26/2016
Lawyer: SK 0.90
HrsX 100.00
4/26/2016
Lawyer: KM 0.30
Hrs X 220.00
4/27/2016
Lawyer: SK 0.20
Hrs X 100.00
4/27/2016
Lawyer: KM 1.00
Hrs X 220.00
PACEr
Midwest
Investigations
Spencer
Investigations
US Messenger &
Logistics
U.S. Bank National
Association
Expense Recovety
Lawyer: SK 0. 70
HrsX 100.00
4/28/2016
4/28/2016
4/30/2016
4/30/2016
4/30/2016
4/30/2016
5/2/2016
Page: 13
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Lwyr
Hours
~mount
SK
0.30
30.00
SK
0.90
90.00
KM
0.30
66.00
SK
0.20
20.00
KM
1.00
Disbs
220.00
Insurance, including credit repmts with address of T.
Lan . .3 Coordinated with S. Keatin to · · '
(.1)
Reviewed subpoena response received from
International Fidelity patiicularly 2016 Experian report
of Tom Lang; compared Experian address information
of Lang with prior Lexis reports and Reno investigator
reports; confer with K. McJessy re: • .
Reviewed Washoe County, NV court records for cases
against Tom Lang personally -- located a 2011 lawsuit
brought by Nevada State Bank and reviewed docket
repmt (.3); confer with Washoe County clerk of comi
regarding case files for review at courthouse include
address where defendants are served with summons and
procedure for obtaining case records; clerk confirmed
that this 2011 lawsuit does list address where Lang was
served (.2); confer with and prepared email to Reno
investigator requesting se1vice attempt at 6180
Ingleston Dr., #323 and requesting court records search
for proof of se1vice documents in 2011 lawsuit against
Lang (.4).
Telephone call from Allira Sharma, U.S. Bank,
regarding response to subpoena returned, will resend.
(.1) Reviewed and responded to correspondence from
Allira Sharma confirming she is resending package and
providing tracking number from UPS. .1 Confer with
J.
•
S. Keatin re ardin
(.1)
Confer with LuAnn Hines at Fred Olivieri Construction
in Ohio regarding status of response to document
subpoena; prepared email correspondence to L. Hines
forwarding subpoena and compliance letter; L. Hines
will direct subpoena to appropriate patty.
Reviewed bank statements and account records,
including checks, produced by U.S. Bank.
PACR
Process Seiver recovery - Document Subpoena on Fred
Olivieri Construction
Process Seiver recove1y -Attempted se1vices of RTSC
Order on Ingleston Dr. in Reno and Court File Search
Courier Recovery
0.00
0.00
3.80
85.00
0.00
150.00
0.00
17.88
Photocopy Recovery - Document Subopena Response
0.00
75.40
Photocopy Recovery
Reviewed Nevada investigator's memorandum regarding
unsuccessful se1vice attempts upon Thomas Lang at
6180 Ingleston, #323 and review of records of process
se1ver affidavit of se1vice upon T. Lang in 2011 Nevada
State Bank case a ainst T. Lan .3 · confer with K.
0.00
0.70
3.84
(.3);
prepared document subpoena and compliance letter to
Rowlock new registered agent T. Nelson (.3); prepared
SK
70.00
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Sep/27/20H
Date
Received From/Paid ' ExQlanation
Page: 14
Lwyr
Hours
~mount
KM
0.00
2.30
506.00
SK
1.30
130.00
KM
0.40
88.00
KM
0.00
0.50
Disbs
110.00
document subpoena and compliance letter to T. Lang
daughter Sydelle Lang in Oregon (.3); prepared
document subpoena and compliance letter to T. Lang
daughter Elysha Lang in Oregon (.3); prepared email
corres ondence to M. Ra ona J. Libb and N. Lagalo
5/2/2016
5/2/2016
Expense Recovery
Lawyer: KM 2.30
Hrs X220.00
5/3/2016
Lawyer: SK 1.30
Hrs X 100.00
5/3/2016
Lawyer: KM 0.40
Hrs X220.00
5/3/2016
51312016
5/6/2016
5/18/2016
5/31/2016
5/31/2016
Expense Recove1y
Lawyer: KM 0.50
HrsX220.00
Chicago Regional
Council of
Carpenters -Audits
Billing on Invoice
10198
LexisNexis
Expense Recovery
· reviewed report of process server
advising 68 year old male, Robe1i Stave, purchased
property from Lang several years ago. (.2) Detailed
review of US Bank checks for possible additional
information on T. Lang's whereabouts. (1.3) Reviewed
subpoena response of Olivieri Construction providing
some information on Row lock jobs but no clear address
for T. Rowlock. (.5) Telephone call with M. Ragona
advising forwarding of US Bank documents and
documents from Olivieri Construction. (.l) Drafted
subpoena riders for subpoenas to S. Lang, E. Lang and
Evans Nelson & Co., Rowlock's accountant and
registered agent. (.2)
Reviewed US Bank subpoena response for missing
statements; prepared email to Allira Shanna at US Bank
regarding missing statements; additional review of US
Bank sub oena res onse and confer with K. McJessy
re:
• I •
I
; prepared document
subpoena and compliance letter to R. Carrow; reviewed
email from US Bank re: missing bank records and
confer with K. McJessy regarding REDACTED
- ; prepared document subpoena and
compliance letter to ADP Pa r=-olr.L""""'_-=oe=r==
Confer with S. Keatin
reviewed bank statements. (.2) Prepared
subpoena rider for subpoena to ADP Corporation. (.2)
Postage Recove1y
Confer with S. Keatin re ardin •
s. (.1) Reviewed documents related to
new potential lead on the whereabouts ofT. Lang
through his employee or associate Richard Carrow,
reviewed reports and research obtained by S. Keating
on R. Carrow but decided to drop pursuit. (.4)
PMT-
FEES
1086.00
DISBS
Legal Research - May 2016
Photocopy Recovery
20.04
13.36
0.00
400.92
0.00
0.00
0.00
113.58
13.44
Sep/27/201 ~
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Page: 15
Date
Received From/Paid " Ex11lanation
Lwyr
5/31/2016
Lawyer: KM 1.40
Hrs X 220.00
5/3112016
Lawyer: KM 0.40
HrsX220.00
6/6/2016
Chicago Regional
Council of
Carpenters - Audits
Lawyer: KM 0.20
HrsX220.00
Appeared in Judge Feinennan's courtroom for hearing
on continued rule to show cause and to petition comi
for leave to issue subpoenas to complete the audit itself,
oral motion granted. (1.3) Reviewed ECF court order
of Judge Feinerman confirming that Trust Funds can
issue subpoenas for substantive materials for litigation,
including audit. (.1)
Reviewed documents produced by Evans Nelson & Co.,
T. Lang I Row lock Retail's accounting firm in response
to subpoena seeking T. Lang's address.
PMT-
Reviewed correspondence from Alice Quinn from ADP
regarding response to subpoena, no record of Row lock
Retail but does have documents for T. Lang address at
5508 Saddlebrook Lane, Reno, NV, an address where
he no longer resides; reviewed documents from ADP
Payroll Administration Expense.
Prepared subpoena rider to US Bank to subpoena
documents to allow completion of the audit; reviewed
US Bank subpoena response for account numbers and
other information in order to prepare subpoena rider for
US Bank.
Started drafting subpoena rider for follow up subpoena
for audit period to Olivieri Construction.
Prepared document subpoena to US Bank, prepared
subpoena compliance letter; prepared service request
form for Minneapolis process setver.
Final review and minor edits to subpoena, subpoena
rider, compliance letter to U.S. Bank.
FEES
1300.00
DIS BS
160.42
KM
0.20
44.00
KM
0.90
198.00
KM
0.30
66.00
SK
0.40
40.00
KM
0.10
22.00
6/6/2016
6/14/2016
Lawyer: KM 0.90
Hrs X 220.00
6/14/2016
Lawyer: KM 0.30
Hrs X 220.00
Lawyer: SK 0.40
Hrs X 100.00
6/15/2016
6/15/2016
6/20/2016
6/30/2016
6/30/2016
7/1/2016
7/5/2016
717/2016
7/18/2016
Lawyer: KM 0.10
Hrs X220.00
Billing on Invoice
10270
Metro Legal
Setvices Inc.
Expense Recovety
Lawyer: KM 0.40
HrsX220.00
Chicago Regional
Council of
Carpenters AUDITS
Lawyer: KM 0.10
Hrs X 220.00
Lawyer: KM 2.00
Hrs X 220.00
Process Server recovery - Document Subpoena - US
Bank
Photocopy Recovety
Prepared subpoena rider for additional documents from
Olivieri Construction per order allowing Trust Funds to
subpoena documents necessa1y to complete the audit;
reviewed prior documents produced by Olivieri
Construction to prepare revised subpoena rider.
PMT-
Reviewed correspondence from A. Sharma regarding
production of records requested by subpoena and
forwarding pass codes that will be necessary to open
files on the discs that have been sent to MC&T via
overnight mail.
Telephone call with M. Ragona regarding document
production by U.S. Bank so he can complete the audit.
(.I) Reviewed approximately 2,000 documents from
multiple accounts produced by U.S. Bank and
compared the different batches of documents in order to
Hours
~mount
KM
1.40
308.00
KM
0.40
88.00
Disbs
0.00
0.00
0.00
KM
0.00
0.40
65.00
1.80
88.00
0.00
KM
0.10
22.00
KM
2.00
440.00
Sep/27/201 t
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Received From/Paid ' Explanation
Date
7/20/2016
Billing on Invoice
10327
Lawyer: KM 0.20
Hrs X 220.00
8/1/2016
8/2/2016
Lawyer: KM 0.10
Hrs X 220.00
8/3/2016
Lawyer: KM 1.40
Hrs X 220.00
8/3/2016
Lawyer: KM 0.20
Hrs X220.00
8/4/2016
Chicago Regional
Council of
Carpenters - Audits
U.S. Bank National
Association
Billing on Invoice
10382
Chicago Regional
Council of
Carpenters - Audits
Billing on Invoice
10436
8/18/2016
8/19/2016
9/1/2016
9/20/2016
FIRMTff
PERIOD
ENDDA
Lwyr
I
Hours
~mount
Disbs
ensure that all documents are produced to Legacy
Professionals; patiially reviewed records. (1. 7)
Uploaded documents to Legacy Professionals document
portal per conversation with M. Ragona. (.2)
FEES
370.00
DISBS
66.80
Reviewed file materials to determine status of audit.
(.1) Prepared correspondence to M. Ragona seeking to
follow up on status of the audit, status hearing before
Judge Feinerman for this Wednesday and need to know
what to advise the Court. (.1)
Reviewed correspondence from M. Ragona regarding
status of preparation of audit report of Rowlock and
should have completed rep01i by 917/16. (.1)
Telephone call from M. Ragona regarding estimate of
audit results, explanation for time to complete and
likelihood that audit results will be very high. (.3)
Appeared in couti before Judge Feinerman and advised
court that audit should be completed based on
documents produced by 917/16 and intent ofTrust
Funds to file a motion for judgment thereafter; matter
continued to 9/27/16 at 9;00 am.
Telephone call with M. Ragona regarding results of this
mornings hearing, next comi date of 9/27116 and need to
have completed report in time to file motion prior to that
date.
PMT-
0.00
KM
0.20
44.00
KM
0.10
22.00
KM
1.40
308.00
KM
0.20
44.00
Photocopy Recovery - Document Subopena Response
FEES
297.70
0.00
418.00
UNBILLED - - - - 1
CHE + RECOV + FEES = TOTAL
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
REPORT SELECTIONS - Client Ledger
Layout Template
Advanced Search Filter
Requested by
Finished
0.00
0.00
PMT-
FEES
0.00
550.00
UNBILLED - - - - 1
CHE + RECOV + FEES = TOTAL
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
TOTALS
PERIOD
ENDDA
Page: 16
DISBS
297.70
0.00
l~3ALANCm-1
DISBS
2616.67
2616.67
BILLED
+FEES
+ TAX RECEIPTS
11882.00
0.00 13782.97
0.00 13782.97
11882.00
BILLED
I
+ FEES
+TAX RECEIPTS
11882.00
0.00 13 782.97
11882.00
0.00 13782.97
I~ 3ALANCE~
DISBS
2616.67
2616.67
Attorneys Fee Petition
None
ADMIN
Tuesday, September 27, 2016at10:28:18 AM
=AIR
715.70
715.70
=AIR
715.70
715.70
TRUST
0.00
0.00
-1
TRUST
0.00
0.00
Exhibit 2
Sep/28/201 c
Date
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Received From/Paid' ExQlanation
Page: 1
Lwyr
1000 Chicago Regional Council of Carpenters 0241-ROWL Rowlock Retail Constl'Uction -Audit
Resp Lawyer: KM
5/27/2015
Expense Recove1y
Postage Recove1y
5/31/2015
Expense Recove1y
Photocopy Recovery
6/22/2015
Billing on Invoice
FEES
80.00
DISBS
8.40
9288
712012015
Billing on Invoice
FEES
76.00
9369
US Messenger &
7/31/2015
Courier Recovery
Logistics
LexisNexis
7/31/2015
Legal Research - July 2015 7/31/2015
LexisNexis
Legal Research - July 2015 Expense Recove1y
7/31/2015
Photocopy Recovery
8/20/2015
Billing on Invoice
FEES
564.00
DISBS
88.28
9448
8/21/2015
Capital One Services Filing Fee 8/21/2015
Capital One Services Process Server recovery - Service Attempt on Reg.
Agent at address through Secy. of State
Capital One Services Process Server recove1y - Service Made on Reg. Agent
8/21/2015
at new address
9/14/2015
Expense Recove1y
Postage Recove1y
Billing on Invoice
9/18/2015
FEES
150.00
DISBS
540.00
9523
Midwest
9/24/2015
Process Server recove1y - Advanced
Investigations
Fee-NonSe1vice-Nevada-Rowlock President
10/19/2015 Billing on Invoice
FEES
448.00
DISBS
65.49
9590
PACR
10/29/2015 PACEr
11/4/2015
Expense Recove1y
Postage Recove1y
Expense Recovery
11/9/2015
Postage Recove1y
11/20/2015 Billing on Invoice
FEES
304.00
DISBS
3.30
9662
Postage Recove1y
11/20/2015 Expense Recovery
11/30/2015 Expense Recove1y
Photocopy Recove1y
12/15/2015 Billing on Invoice
FEES
788.00
DISBS
16.02
9752
12/17/2015 US Messenger &
Courier Recovery
Logistics
1114/2016 Billing on Invoice
FEES
16.00
DISBS
14.55
9819
1/15/2016 Expense Recove1y
Postage Recove1y
1/19/2016 Expense Recove1y
Postage Recove1y
1/31/2016 US Messenger &
Courier Recove1y
Logistics
1/31/2016 Expense Recove1y
Photocopy Recovery
Expense Recove1y
2/3/2016
Postage Recovery
Billing on Invoice
2/19/2016
FEES
1276.00
DIS BS
34.25
9918
212912016
Expense Recove1y
Photocopy Recovery
2/2912016
Midwest
Process Seiver recove1y -Attempted Service by Chicago
Investigations
Seiver in Nevada
3/4/2016
Spencer
Process Seiver recove1y - Database Searches and
Investigations
Se1vice Attempts in Sparks NV
Spencer
3/17/2016
Process Server recove1y - Attempts in Reno NV
Investigations
(Brentworth, Arrowcreek)
Hours
0.00
0.00
~mount
Disbs
7.44
0.96
0.00
0.00
0.00
35.20
0.00
0.00
0.00
43.00
8.40
1.68
0.00
0.00
0.00
400.00
65.00
0.00
75.00
0.00
0.49
0.00
0.00
65.00
0.00
0.00
0.00
0.00
3.30
0.49
3.28
0.00
0.00
0.00
0.49
11.76
0.00
0.00
14.55
0.00
0.00
0.00
0.00
3.72
0.98
14.55
0.00
0.00
15.00
0.49
0.00
0.00
0.00
3.36
95.00
0.00
300.00
0.00
90.00
Sep/28/201 ~
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Date
Received From/Paid ' Ex2lanation
3/18/2016
Page:2
Billing on Invoice
FEES
1748.00
DISBS
98.85
9989
Capital One Services Litigation Costs - Intellius Report for T. Lang
Capital One Services Process Server recovery - Ohio Investigator Skip
Traces, Database Searches, Service Attempts
Expense Recove1y
Photocopy Recovery
Spencer
Process Server recovery - Document Subpoenas - Law
Investigations
Office of Michael Springer, US Bank, Int'! Fidelity Ins.
LexisNexis
Legal Research - March 2016
Billing on Invoice
FEES
2708.00
821.69
DISBS
10066
Capital One Services Process Server recove1y -Se1vice of Document
Subpoena - Worldwide Insurance
PACEr
PACR
Midwest
Process Seiver recovery - Document Subpoena on Fred
Investigations
Olivieri Construction
Spencer
Process Server recove1y -Attempted se1vices of RTSC
Investigations
Order on Ingleston Dr. in Reno and Comi File Search
US Messenger &
Courier Recove1y
Logistics
U.S. Bank National Photocopy Recovery - Document Subopena Response
Association
Expense Recove1y
Photocopy Recove1y
Expense Recove1y
Postage Recove1y
Expense Recove1y
Postage Recove1y
Billing on Invoice
FEES
1086.00
DIS BS
400.92
10198
LexisNexis
Legal Research - May 2016
Expense Recove1y
Photocopy Recovery
Billing on Invoice
FEES
1300.00
160.42
DIS BS
10270
Metro Legal
Process Server recovery - Document Subpoena - US
Services Inc.
Bank
Expense Recove1y
Photocopy Recove1y
Billing on Invoice
FEES
370.00
DISBS
66.80
10327
U.S. Bank National Photocopy Recovery - Document Subopena Response
Association
Billing on Invoice
FEES
550.00
10382
Billing on Invoice
FEES
418.00
DIS BS
297.70
10436
3/25/2016
312512016
3/31/2016
3/31/2016
3/31/2016
4/20/2016
4/21/2016
4/28/2016
4/28/2016
4/30/2016
4/30/2016
4/30/2016
4130/2016
51212016
5/3/2016
5/18/2016
5/31/2016
5/31/2016
6/20/2016
613012016
6/30/2016
7/20/2016
8/18/2016
8/19/2016
9/20/2016
UNBILLED
I
CHE+ RECOV +FEES =TOTAL
0.00
110.00
110.00
0.00
0.00
110.00
110.00
0.00
TOTALS
PERIOD
ENDDA
I
FIRMTff
PERIOD
ENDDA
Lwyr
I
UNBILLED
I
CHE+ RECOV +FEES =TOTAL
0.00
110.00
110.00
0.00
0.00
110.00
110.00
0.00
I
REPORT SELECTIONS - Client Ledger
DIS BS
2616.67
2616.67
DIS BS
2616.67
2616.67
BILLED
I
+FEES
+TAX RECEIPTS
11882.00
0.00 13782.97
11882.00
0.00 13782.97
Hours
Disbs
~mount
0.00
0.00
0.00
49.95
150.00
0.00
0.00
14.28
195.00
0.00
22.46
0.00
0.00
65.00
0.00
0.00
3.80
85.00
0.00
150.00
0.00
17.88
0.00
75.40
0.00
0.00
0.00
3.84
20.04
13.36
0.00
0.00
0.00
113.58
13.44
0.00
0.00
65.00
0.00
1.80
0.00
0.00
297.70
0.00
0.00
1- 3ALANcm =AIR
715.70
715.70
I
TRUST
0.00
0.00
BILLED
I l-3ALANCm-1
+FEES
+ TAX RECEIPTS
=AIR
TRUST
11882.00
715.70
0.00 13782.97
0.00
11882.00
715.70
0.00 13782.97
0.00
Sep/28/20 It
Date
McJessy, Ching & Thompson, LLC
Client Ledger
ALL DATES
Received From/Paid " Explanation
Layout Template
Advanced Search Filter
Requested by
Finished
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Matter Intro Lawyer
Responsible Lawyer
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Type of Law
Select From
Matters Sort by
New Page for Each Lawyer
New Page for Each Matter
No Activity Date
Firm Totals Only
Totals Only
Entries Shown - Billed Only
Entries Shown - Disbursements
Entries Shown - Receipts
Entries Shown - Time or Fees
Entries Shown - Trust
Incl. Matters with Retainer Bal
Incl. Matters with Neg Unbid Dish
Trust Account
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Include Corrected Entries
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Show Client Address
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Show Trust Summaty by Account
Show Interest
Interest Up To
Show Invoices that Payments Were Applied to
Display Entries in
Page:3
Lwyr
Attorneys Fee Petition
None
ADMIN
Wednesday, September 28, 2016 at 02:24:00 PM
13.0 SP2 (13.0.20140210)
0241-ROWL
All
All
All
All
All
All
All
Active, Inactive, Archived Matters
Default
No
No
Dec/31 /2199
No
No
No
Yes
No
No
No
No
No
All
All
No
No
No
No
No
No
Sep/27/2016
No
Date Order
Hours
~mount
Disbs
15 CV 06 13
Exhibit C
UNITED STATES DISTRICT COURT
NORTHERN DISTRICT OF ILLINOIS
EASTERN DIVISION
CHICAGO REGIONAL COUNCIL OF
CARPENTERS PENSION FUND et al.,
Plaintiffs,
v.
ROWLOCK RETAIL CONSTRUCTION,
INC., a Nevada corporation,
Defendant.
)
)
)
)
)
)
)
)
)
)
15 CV 6413
Judge Feinerman
JUDGMENT
Plaintiffs Chicago Regional Council of Carpenters Pension Fund et al.' s ("Trust Funds")
motion for entry of final judgment is granted and judgment is entered in favor of the Trust Funds
and against defendant ROWLOCK RETAIL CONSTRUCTION, INC., a Nevada corporation
("Defendant") in the amount of $886, 734.21 as follows:
A.
$708,508.60 in unpaid contributions pursuant to the audit;
B.
$2,602.50 for auditor's fees incu11'ed by the Trust Funds to complete the audit of
Defendant's books and records;
C.
$31,930.70 in interest pursuant to 29 U.S.C. § l 132(g)(2)(B);
D.
$129,193.74 in liquidated damages pursuant to 29 U.S.C. § l 132(g)(2)(C); and
E.
$14,498.67 in reasonable attorneys' fees and costs the Trust Funds incu11'ed in this
action pursuant to 29 U.S.C. § l 132(g)(l) and/or§ l 132(g)(2)(D).
The Trust Funds shall also recover reasonable attorney' fees and costs incurred by the Trust
Funds in enforcing this order and any such further relief as this Court deems appropriate. See
Free v. Briody, 793 F .2d 807, 808-09 (7 111 Cir. 1986).
Date
Judge Gary Feinerman
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