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009589.0024\5453 137. I STANDARDIZED FLIND ACCOUNTING REPORT 3 : I 7-CV-00223 -RS

Elizabeth Berke-Dreyfuss (Bar No. 114651)

WENDEL, ROSEN, BLACK & DEAN LLP

I 1 I 1 Broad*ay, 24'h' Floor

Oakland, California 94607 -4036

Telephone: (5 10) 834-6600

Fax: (510) 834-1928

Email: edreyfuss@wendel.com

Attorneys for Susan L. Uecker, Receiver

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

SAN FRANCISCO DIVISION

SECURITIES AND EXCHANGE Case No. 3 : 1 7-CV-00223-RS

COMMISSION,

Plaintiff,

SAN FRANCISCO REGIONAL CENTER, LLC;

THOMAS M. HENDERSON; CALIFORNIA

GOLD MEDAL, L.P.; CALLSOCKET, L.P.;

CALLSOCKET II, L.P.; CALLSOCKET III,

L.P.; COMPREHENSIVE CARE OF

OAKLAND, L.P.; NA3PL, L.P.; WEST

OAKLAND PLAZA, L.P.; CALLSOCKET,

LLC; CALLSOCKET II, LLC; CALLSOCKET

III, LLC; COMPREHENSIVE CARE OF

CALIFORNIA, LLC; IMMEDIA, LLC; and

NORTH AMERICA 3PL,LLC,

Defendants,

-andCALLSOCKET HOLDING COMPANY, LLC;

CALLSOCKET III HOLDING COMPANY,

LLC; BERKELEY HEALTHCARE

DYNAMICS, LLC; CENTRAL CALIFORNIA

FARMS, LLC; and JL GATEWAY, LLC,

Relief Defendants.

STANDARDIZED FUND

ACCOUNTING REPORT FOR

CONSOLIDATED SEC VS. SFRC

RECEIVERSHIP ENTITIES FOR

REPORTING PERIOD:

JANUARY 1,2019 - MARCH 3l,20lg

VS

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 1 of 23
Line 1

Line 2

STANDARDIZED FUND ACCOUNTING REPORT for Consolidated SEC vs. SFRC Receivership Entities-Cash Basis

Receivership Civil Court Case No, 3:17-cv-00223-RS

Period: Jan 1 to March 31 2019

Beginning Balance (As ofJanuary l, 2019)

/ncreases ln Fund Balance:

Business lncome

and Securities-Trangferu and Turnover

lnteresUDividend lncomo

Business Asset Liquidatlon

Porconal Asset Liquidation

Third-Party Litigation lncome

Miscellaneoue - Other

Total Funds Avallable (Lines I - E):

Decreases ln Fund Balance:

Disburcements to lnvestors/Refunde

Disbursement8 for Receivership Opentions

Dlsbursemenls ta Receiver or Olher Professionals

Busrness Assel Expenses

Porsonal Assel Expenses

Receivels Acco u nti n g Expenses

Third-P arty Litigation Expenses

1. Attorney Fees

2. Litigation Expenses

Tax Administrator Fees and Bonds

Federal and Sfale lax Paymants

for

Line 11 Disbursemento lor Dietribution Expensos Paid by the Fund:

11a Distribution Plan Developmenl Expensesj

1, Fees:

Fund Adminlstralor..........,.......

lndependent Distribution Consultant (lOC).............

Distributlon Asent...,..........,......

Consultanls.,....

Legal Advisers...

Tax Advisers., . ..

2. Administrative Expenses

3. Miscellaneous 0.00

Total 0.00

11b Distributlon Plan lmplementation Expenses:

1. Fees:

Fund Administrator... ......... ., , .. . .

tDc..,..............

Dlstribution Agent. .. ...

Consultants. .. . .. . .. .. . ...

Legal Advisers.

Tax Advisers. .. .

2. Administraliv€ Expenses

3. lnvestor ldentification:

Notice/Publishing Approvod Plan...

Clalmant ldentifi cation.....

Claims Pr0cessing...,..,..............

W6b Site Maintenance/Call C€nter

4. Fund Administrator Bond

5. Miscellaneous

6. Federal Account for lnvestor Restitution (FAIR)

Reporting Expenses

ro!4P!e!-bpt-qas!!a!!90-Erp9!!99q-----.-------.-

Fund

Line 12

no

3

4

5

6

7

I

Line 9

Line 10

Line 10a

Line 10b

Line 10c

Line 10d

Line 10e

Line 10f

Line 109

0.00

12a

Disbureements to CourUOther:

lnvestmont Expanses/Couft Registry lnvestment

Systorn (CR/S) Fees

Federal Tax Payments

Total Diebursements/Transfers Betweon Entitles

FUND ACCOUNTING

3,428,124.50

394.00

32,976,48

0.00

101,277 .62

3,562,772.60

87,139.46

3,649,1 1 0.61

69,748.98

1 36,098.1 3

0.00

3,428,124.50

394.00

32,976.48

0.00

101,277.62

3,562,772.60

87,139.46

3,649,1 10.61

69,748.98

136,098,13

18

0.00

28,916,640.53

32,479A19.13

Line 12b

100,000,00 100,000.00

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 2 of 23
.437.315.

Cash & Cash Equivalents

/nyesfmenls

OfherAssels or lJncloared Funds

Total Endlng Balance of Fund - NetAssets

28,437,315.95

28,437,315.95

Line 14c

14a

14b

OTHER SUPPLEMENTAL INFORMATION:

Grand Total

Line 15

Line 15a

Line 15b

Line 15c

Line 16

Line 16a

Line 16b

Line 17

Disburssments for Plan Admlnlstration Expenees Not Paid

Plan Developmenl Expenses Not Paid by the Fund:

1. Fees:

Fund Administrator...................

tDc..,.,..,......,..

Plan lmplementation Expenses Not Paid by the Fund:

Tax Advisers. ...,

2. Adminiskative Expenses

3. lnvestor ldentification:

Notice/Publishing Approved P14n..........,.........,......

Tax Administrator Fees & Bonds Not Paid by the Fund

Disbursements to CourUOther Not Pald by the Fund

I nve stme nt Ex WnseVCR/S Fees

Federal Tax Payments

Not Paid the Fu

by the Fund:

Detail Subiotal

Not Paid the Fund

for

DC & State Tax Payments

Repod of ltems NOT To Be Paid by the Fund:

Distribution Agent.

Court/Other

Total Plan

Consultants... .

Legal Advisers

Tax Advisers..

2. Administrative Expenses

3. Miscellaneous

Claimant ldentification..

Claims Proc€ssing,.....

1. Fees:

Fund Admlnistrator.....,.,.

tDc.........,.......

Distribution Ag€nt.,. , ,. . ,. ,

Consu|tants........,.....,.,.

Legal Advisers...,..........

Web Slte Maintonance/Call Conter

4. Fund Administrator Bond

5. Miscellaneous

6. FAIR Reporting Expenses

Line 18

Line 18a

Line 18b

Line 19

Line 19a

Line 19b

# of Claims Received Since lnception of Fund. '.... . '... .

No. of Claimants/lnvestorg :

# ol Claimants/lnveslors Paid This Reporting Period ..,.

# of Claimants/lnvestors Paid Since lnception of Fund,

No. of Clalmsl

Line 13

Total Funde Disbursed (Llnee 9 - { 1 ):

Ending Balance (As of March 31, 20lg);

3,942,097.18 3,942,097.18 4,042,097.19

28,437,315.95

28,437,315.95

# Item Amount Notes

292,986.57 amounts are reflected in the SFRC report

r,

lDisbursements to Receiver or Other Professionals

Q:rla

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 3 of 23
FUND ACCOUNTING (Seo lnstructlons):

Subtotal Reference

100,000.00

100,000.00

162,313.18

0.00

0.00

162.313.18

Grand Total

73,213.42

173,213.42

1

162,313.18 162,313.18

10,900.24

Line 1 Beginnlng Balance (As of January 1, 2019l

Increases ln Fund Balance:

Buslnegs lncome

and S€curitieE

lncome

Buslnegs Asset Llquidation

Asset Liquldatlon

Thlrd.Party Lltigatlon Income

Miscellaneous . Other/Loan from SFRC

Total Funds Avallable (Llnee 1 - 8):

Decreases ln Fund Balance:

Dlsbursements to lnvestors

Disbursoments for Recelvershlp Operations

Dlsbursomenls to Receivet or Other Professionals

Suslness Assol Exponsos

Persona/ Assel Expenses

lnvostment Expenses

T h ird - P arty Litigatlon Ex pe n se s

1, Attorney Fees

2, Litigation Expenses

robryhild:PerA-L4?_alio_a-€leqases___

Tax Admlnlstrator Fees and Bonds

Federal and Sfale lax Payments

T

DisbursementE for Distributlon Expenses Pald by the Fund:

Distrib ution Plan Deve lopment Expenses,

1. Fees:

Fund Administrator..............,.....

lndepondenl Oistribution Consultant (lDC)....,...

Distribution Agent....., .., ,..... ..

Consultants......

Logal Advisers,., ,

Tax Advisers.,. ...

2. Administrative Expenses

3. Miscellaneous

11b Distribution Plan lmplementation Expenses:

1. Fees:

Fund Administrator...,......,..........,.

tDc.............,....

Dislribution Agent,...............

Consultants,.......

Legal Advlsere.., .,. ,..

Tax Advisers... ,.. .....

2. Administrative Expenses

3, lnvestor ldentl{ication:

Notic€/Publishing Approved Plan...,..,.,,........

Claimanl ldentiticslion.

W€b Sile Malntenance/Call Center,...., ,....

4. Fund Administrator Bond

5. Miscellaneous

6. Federal Account for lnvestor Reslitution

(FAIR) Reporting Expenses

fo@PJpt

Total

Line 2

Lino 3

0.00

0.00

100,000.00

100,000.00

ne4

5

b

Line 10b

Line 10c

Lina 10d

Lina lAe

Line 7

Line 8

Line 9

Llne 10

Line 10a

Line 10f

Line 109

Line l1

Line 11a

12

12a

12b

13

Olsbursements to CourUOther:

I nve slment Ex penses/Courl Registry lnve stment

System (CR/S/ Fees

Federal Tax Payments

Total Oisburaements to CourVOther:

Total Funds Disbursed (Llnes I - 11)l

Ending Balanco (As of March 31, 2019):

162,313.18

13.18

nd

162,313.'lB

STANDARDIZED FUND ACCOUNTING REPORT for Berkeley Healthcare Dynamics Receivership-Cash Basis

Receivership Civil Court Case No, 3:17-cv-00223-RS

Period: 201 I

ng

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 4 of 23
Line 14a

Line 14b

Line 14c

C€sh & Cash Equivalonts

Investments

Olher Assets -Wa re h o u se P ro pe fty

Total Endlng Balanco of Fund - Net Assets

10,900.24 10,900.24

0.00

10,900.24

0.00

10,900.24

2

,900.24

OTHER SUPPLEMENTAL INFORMATION:

Llne 15

Line 15a

Line 15b

Line 15c

Line 16

Line 16a

Line 16b

Line 17

Legal Advisers....

Tax Advisers......

2. Administrative Expenses

3. lnvestor ldentification:

Notico/Publishing Approved P|an.,..,. ... ...............

Claimant ldentification...... ... ... ,....

Claims ProcesslnS.....,,...... .......

Web Site Maintenanc€/Call Center,.,... ......, ......,..

4. Fund Administrator Bond

5. Miscellaneous

6. FAIR Reporting Expenses

Disbursements to CourUother Not Pald by the Fund:

I nvo st mo nt Ex penses/CR/S F6es

. Fedaral Tax Payments

TotalDisburseng!!9t9c_o!4r_Q![erltS!ldC_bv_!b9,

Consultants......

Legal Advisers.

Tax Advisers..

Total Plan

Not Paid by the Fund:

Total

tDc

Total Plan Not Paid

DC & State Tax

Consultants.

Plan lmplementatlon Expenses Not Paid by the Fund:

Fund

Tax Administrator Foos & Bonds Not Pald by the Fund

Fund:

Report of ltems ilOf Io 8e Pald by the Fund:

DlsbuBomonts for Plan Adminlstratlon Expenses

2. Administrative Expenses

3. Miscellaneous

PIan Development Expensas Not Paid by the Fund:

1. Fees:

Fund Admlnistrator.......................

1. Fees:

Fund Administrator.,...

tDc......,..................

Distribution Agenl.....,

No. of Claims:

# of Claims Received This Reporting Peiod.,,.. ,......,..

# ol Claims Roceived Since lnception of Fund..,.,,.....,.

No, of Claimants/lnvestore:

# of Claimants/lnvostors Paid This Repoding Pgriod.....

# of Claimants/lnvesfors Pald Sthce lnception of Fund,.

Line 18

Line 18a

Lina 18b

Llne 19

Line 19a

Line 19b

Ref

# Itom Amount Correspondlng Notes

Miscellaneous - Olher/Loan from SFRC 100,000.00 Court-approved loan from SFRC

to Berkeley Healthcare Dynamics

Warehouse Property at 1700 - 20th St, Oakland CA 0.00 Purchased in2012for$8,250,000;

has

Date

4 t>+t q

in value over time.

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 5 of 23
Curent Assets

Checking - Boston Private Bank

Checking - EastWest Bank

Total Cunent Assets

Property and Equipment

Total Property and Equipment

Other Assbts

Total Other Assets

Total Assets

Current Liabilities

Loan from SFRC, Per Order

Total Current Liabilities

Long-Term Liabilities

Total Long-Term Liabilities

Total Liabilities

Capital

Beginning Equity

Net Income

Total Capital

Total Liabilities & Capital

Berkeley Healthcare Dynamics LLC

Susan L. Uecker, Receiver

Balance Sheet

March 31, 2019

ASSETS

4,442.04

6,458.20

10,900.24

0.00

0.00

$ 10,900.24

LIABILITIES AND CAPITAL

$ 375,000.00

375,000.00

0.00

375,000.00

(201,786.58)

(l 62,3 I 3. I 8)

(364,099.76)

$ 10,900,24

$

Unaudited - For Management Purposes Only

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 6 of 23
Page: I

Revenues

Total Revenues

Expenses

Accounting Fees & Costs

Licenses & Permits

Mortgage Expense - Principle

Office Expense

Operating Expense

Property Management

Professional Fees

Security Expense

Taxes-Federal&State

Business Tax

Utilities Expense

Total Expenses

Net Income

Berkeley Healthoare Dynamics LLC

Susan L. Uecker, Receiver

Income Statement

For the First Quarter 2019

Cnrrent Quarter

0.00

200.00

35.00

92,17t.20

3,918,47

435,00

9,000.00

1,600.00

5l,480.75

800.00

r 03.00

2,569.76

t62,313,18

$ (162,313.18)

$

For Management Purposes Only

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 7 of 23
Line 1

STANDARDIZED FUND ACCOUNTING REPORT for Centrat Callfornia Farms-Cash Basis

Receivership Civil Court Case No, 3117-cv-00223-RS

Period: 1 lo March 31 2019

geglnnlng Balanco (As of January 1, 2019)

lncreases ln Fund Balance:

Buslnegs lncome

and Securltlos.Fundlng from SFRC

lnterosUDlvld€nd lncome

Business Asset Llquldatlon

Porsonal Aaset Llquldatlon

Lltlgatlon lncome

- Othor/Rofunds

Total Fundr Avallable (Llnes I - 8)l

Decreases ln Fund Balance:

Oisbur3omont! to lnvestoE/Rofunds

Dlsbursomonts tor Rocelvo|8hlp Operatlons

Disbursamants to Receivar or Othar Professionals

Buslness Assgl Expensos

Parsona/ Assel Fxperses

lnvastmont Expenses

T h i rd- P a rty Lit ig allon Expenses

1. Altorney Fees

2. Litigation Expenses

Tax Administrator Fees and Bonds

Federal and State Tax Payments

Dlsbur8ements for Dlstrlbutlon Exponses Pald by th6 Fund:

Distibution Plan Development Expenses.

1. Fees:

Fund Adminlstrator.........

lndepondonl Distribution Consultant (lDC)

Distribution Agent

Consultanls... ......

Legal Advisors.....

Tax Advlsers......

2. Administrativo Expenses

3. Miscellaneous

Total

Line 1 1b Distribution Plan lmplementation Expensesj

1. Feos:

Fund Admlnistrator

2. Admlnistrativo Expenses

3. lnvestor ldentification:

Notioe/Publishing Approved P|an.......

Clalmanl ldentificetion,

Clalms Procassing..,...

Web Sito Maintenanc€/Call C€ntor........,..,........,

4. Fund Adminislrator Bond

5. Miscellaneous

6. Federal Account for lnvestor Restitution

(FAIR) Reporting Expenses

TotqlP!a\lqBt-en^eAtelig!LE-tp_9!-s_e_9____

for

Line 2

Line 3

Line 4

Lino 5

Llne 6

Llne 7

Llne 8

I

10

10a

10b

10c

10d

Line 10e

Line 10f

1og

11

11a

12

Line 12a

Dlsbursements to CourUOther:

lnvestmant Expansas/Coun Registry lnveslment

Syslern (CR/S) Fees

Federal Tax Payments

Total Dlsbursoments to CourUothor:

Total Funds Dl$bursed (Llnes 9 - 1 I ):

0.00

0.00

Dotall

0.00

0.00

0.00

0,00

1,606.09

0,00

0.00

1,606.09

o.o0

0.00

0.00

0.00

1,606.09

0.00

0.00

1,608.00 1,303,797.89

Line 12b

0.00

0.00 0.00

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 8 of 23
Llne 13 Endlng Balanco (A8 of March 31, 2019): 1

Llno 14

Line 14a

Line 14b

Line 14c

Endlng Balanco ol Fund - Net Asset8:

Cash 8 Cash Equivalents

lnvestments

OfherAssefs or Uncleared Funds

Total Endlng Balance ol Fund - Not Asset$

'I,303,797.89

1,303,797.89

1,303,797.89

1,303,797.89 1,303,797.89

OTHER SUPPLEMENTAL INFORMATION

Llne 15

Llne 15a

Line 15b

Line 15c

Llne 16

Line 16a

Line 16b

Llne 17

Reporl of ltams NOf To Be Pald by the Fund:

Dlsburaements for Plan Admlnlstratlon Expenres Not Pald by the Fund:

Plan Developmenl Expenses Not Paid by the Fund:

Fees:

Fund Adminlstrator.......

tDc.........,..........,......

Distribution Ag6nt........

Consultants........,..........

Legal Advisers.......,,....,.

Tax Advis€rg,......

2. Administralive Expense$

3. Miscellaneous

Pl an I m pl e me n tatlon Expenses

l. Fees:

Not Paid by the Fund:

Fund 4dministrator.,......,.............

rDc

Distribution Agont

Consultants........ .. . :.

L6gal Advisors.....

Tax Advisors... .,. .

2. Adminislralive Expenses

3. lnvestor ldontlfication:

Notice/Publishing Approved P|an.......

Claimant ldonliflcatlon....,..

Claims Proc€ssing

Wab Slie Maintenance/Call Center............,,....,..

4. Fund Administrator Bond

5. Misc€llaneous

6. FAIR Reporting Expenses

Lablelar.Aplsngrlsltg4Etpery sel-NoL?gtd .by-!b?J!nq- 

- Tax Admlnistntor Fees & Bonds Not Paid by the Fund -

Dlsbursements to Couruothor Not Pald by the

I nvestment Ex penses/CR/S Foes

Federal Tax Payments

Fundi

I

&

Grand Total

Llne 18

Line 18a

Line 18b

Llne l9

Line 19a

Lina 19b

No. of Clalmt:

#of Claims Received This Repofting Peiod.............

# of Claims Raceived Since lnception of Fund............

No. ol Glalmants/lnvestorg:

# of Claimants/lnvoslors Paid This Roporting Period

* of Claimants/lnvoslors Paid Since lnception of Fund' ....,... '.. '....... '.. ' ' '.. . .. ' '.. ...... ..

* Item Amount Notos

1 Endlng Balance as of 3/31/19 1,300,000.00 insurance claim proceeds'

4 /X tt?

L.

Date

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 9 of 23
Curent Assets

Money Mkt - Central CA Farms

Total Curent Assets

Property and Equipment

Total Property and Equipment

Other Assets

Total Other Assets

Total Assets

Cunent Liabilities

Total Current Liabilities

Long-Term Liabilities

Total Long-Term Liabilities

Total Liabilities

Capital

Beginning Equity

Net Income

TotalCapital

Total Liabilities & Capital

Central California Farms LLC

Susan L. Uecker, Receiver

Balance Sheet

March 31,2019

ASSETS

$ 1,303 ,797.89

1,303,797.89

0.00

0.00

$ 1,303 ,797.89

LIABILITIES AND CAPITAL

0.00

0.00

0.00

I,302,I9t.80

I,606.09

1,303,797.89

$ 1,303 ,797,89

$

Unaudited - For Management Purposes Only

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 10 of 23
Page: I

Revenues

Interest Income

Total Revenues

Expenses

Total Expenses

Net Income

$

Central California Farms LLC

Susan L. Uecker, Receiver

Income Statement

For the First Quarter 201 9

Current Quarter

I,606.09

I,606.09

0.00

$ 1,606.09

For Management Purposes Only

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 11 of 23
Line 1

#NAME?

STANDARDIZED FUND ACCOUNTING REPORT for Comprehensive Care of Oakland Receivership-Cash Basis

Receivership Civil Court Case No. 3:17-cv-00223-RS

Period: March 31 2019

Beglnning Balance (As of January 1, 2019)

/ncreases ln Fund Balance:

Buslness lncome

Cash and Securities-Transfer from SFRC

lnteresUDlvldend lncome

Business Asset Llquidation

Per€onal Asset Llquidatlon

Thlrd-Party Lltlgatlon lncome

Miscellaneous - Other/Refunds

Total Funds Avallable (Llnee 1 - 8):

Decreases ln Fund Balance:

DisbuBements to lnvestors

Digbursemonts for Receivershlp Operatlons

Disbursemenfs to Receiver or Ofher Professiona/s

Eusrness Assel Exp€nses

Persona/ Assef Exponses

/nvesfinenf Expensos

T h nd- P a rty Liti g€tion Expenses

1. Attorney Fees

2. Litigation Expenses

Tax Adminlstrator Fees and Bonds

Federal and Sfafe lax Payments

Disbursements for Dletributlon Expenses Paid by the Fund;

Distibution Plan Devalopmenl Expenses,

1. Fees:

Fund Administrator

lndep€ndent Dietribution Consultrant (lDC).,. .., ... .....

Distribution Agent.....

Consultants............

Legal AdviseB......,.,

Tax Advisers... ... ... ..

2. Administrative Expenses

3. Miscellaneous

Distibution Plan lmplementation Expenses:

Fees:

Fund Administrator

|Dc.........,..,...,....

Distribution Agent..

Consultants.......,..

Legal Advisere. .,

Tax Advisers.,...

2. Administrative Expenses

3. lnvestor ldentificatlon:

Notice/Publishing Approved Plan.,. ... ... ...,'..... . ......

Claimant ldentifi cation... ...

Claims ProcessinS... ... ... ... ... ,.. ...

Web Site Malntenance/Call Cen|er,............ .,.'... ..

4. Fund Administrator Bond

5. Miscellaneous

6. Federal Account for lnvestor Restilution (FAIR)

Reporting Expenses

DlsbursemenE to CourUOther:

t nve stment Ex penseVCourf Re gi stry lnve stment

Syslem (CR/S) Foes

Foderal Tax PaYmonts

Total Dlsbursements to GourUOthsr:

Total Funds Dlsbursed (Lines 9- 1t);

Llns 4

Line 5

Llne 6

Line 7

Line I

Llne I

Llne 10

Line 10a

Line 10b

Line 10c

Lino 10d

Line 10e

Line 101

Lino 109

Line 11

Line 1 1a

7+968574

Line 11b

Line 12

Line 12a

FUND ACCOUNTING

3,423,824.50

0.00

1,504.41

0.00

3,425,328.91

3,439,007,07

3,423,824.50

0.00

1,504.41

3,425,328.91

3,439,007.07

0.00

3

2,994,829.12

6,4,t9,958.03

Line 12b

Paid

3,439,007.07 3,439,007.07 3,439,007.07

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 12 of 23
13 Balance (As of March 31, 2019):

1,100,000,00 lncludes escrow account for

lhe of CCOO

1

:l/\\

r,

!.980.950.96 1

Llne 14

Line 14d

Line 14b

Line 14c

Endlng Balance of Fund - Net Asseb;

Casfi & Cash Equivalents

lnvestrnents

OfherAssefs or Uncleared Funcls

Total Ending Balance of Fund - Net Assets

2,980,950.96

2,980,950.96

2,980,950.96

2,980,950.96

OTHER SUPPLEMENTAL INFORMATION:

Line 15b

Line 1tu

Line 15

Line 15a

Llne 16

Line 16a

Line 16b

Line 17

Reryrt of ltems i/OI Io Be Pald by the Fund:

Dlsbursements for Plan Administration Expenses Not

Plan DevelopmenlExpenses NotPaid bythe Fund:

1, Fees:

Fund Adminlstrator...... ... ... ... ... .,. ,

rDC.,......,.........

Distribution 49ent..,,......,,..

Consultants... ,., .

Legal Advisers...

Tax Advls€rs... ..

2, Administrative Expenses

3. Miscellaneous

Total Plan

PIan lmplementalion Expensos Not Paid by the Fund:

1. Fees:

Fund Administrator...... ....., ... .,. ,.. .

tDc..................

Dislribution Agent... ... .,. .,....... ... .

Consultants... ... .

Legal Advisers...

Tax Advisers.,, ..

2. Administrative Expenses

3. lnvestor ldentification:

Notics/Publishing Approved P|an.........,....,............

Clalmant ldentllication... ...

Clalms Proc€ssing..........,..........

Web Site Malntenance/Call Center... ... ....... ...,..... ...

4. Fund Administralor Bond

5, Miscellaneous

6. FAIR Reporting Expenses

Total Plan

Tax Administrator Foes & Bonds Not Paid by the Fund

Pald by th6 Fund:

Not

I Detall I Subtotal tt

Dlsbu6ements to CourUOther Not Pald by the Fund

lnvestme nt ExpenseYCR/S Fees

Federal Tax Payments

Total Dlsbursoments to

DC & State Tax Pavments

Llne 18

Line 18d

Line 18b

Llne 19

Line l9a

Line 19b

No. of Clalms:

* of Claims Raceived This Reporting Period,.,...,.....

# ol Claims Received Since lnception of Fund. . .... . , .,

No. of ClaimanB/lnvestors:

# of Claimants/lnvestors Paid This Reporting Period.

# of Claimants/lnveslors Patd Slnce lnception Fund. . ..

# Itom Amount Notes

Ending Balance @3131 119

Date

4/>qt,z

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 13 of 23
Current Assets

Checking - Summit Bank

Checking - Payroll Account

Savings Account - Summit Bank

Money MarkeVEscrow-Boston

'l'otal Current Assets

Property and Equipment

Total Property and Equipment

Other Assets

Total Other Assets

Total Assets

Current Liabilities

Total Current L,iabilities

Long-Term Liabilities

Total Long-Term Liabilities

Total Liabilities

Capital

Beginning Equity

Escrow Funding from SFRC

Net Income

Total Capital

Total l,iabilities & Capital

Comprehensive Care of Oakland

Susan L. Uecker, Receiver

Balance Sheet

March 31,2019

ASSETS

320,866.8 I

404,084.37

1,149,820.47

I 

, 106,1 79,3 I

2,980,950.96

0.00

0.00

$ 2,980,950.96

LIABILITIES AND CAPITAL

0.00

0.00

0.00

1,894,629,12

I ,l 00,000.00

(r3,678.16)

2,980,950.96

$ 2,990,950.96

$

$

Unaudited - For Management Purposes Only

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 14 of 23
Page: I

Revenues

Service Income

Interest Income

Total Revenues

Expenses

Mortgage and Interest Expense

Operating Expenses

Payroll

Total Expenses

Net Income

Comprehensive Care of Oakland

Susan L. Uecker, Receiver

Income Statement

For the First Quarter 2019

Cunent Quartor

3,423,824.50

1,504,41

3,425,328.91

29,702.46

1,545,795.44

1,963,509.17

3,439,007.07

$ (13,678.16)

$

For Management Purposes Only

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 15 of 23
STANDARDIZED FUND ACCOUNTING REPORT for JL Gateway Receivership-cash Basis

Receivership Civil Court Case No, 3:17'cv-00223-RS

1 to March 31 I

Boglnnlng Balanca (As of January 1, 2019)

lncreases ln Fund Balance:

Buslness lncome

and Securitles

lnteresUDivldend lncome

Buslness Asset Liquldatlon

Personal Asset Llquldatlon

Lltlgatlon lncome

Mlscellaneous - Less Tl Credlt

Total Funds Avallable (Llnes 1 - 8);

Decrsases ln Fund Balance:

Disbursements to lnvestors

DisbuEoments for Recelvershlp Operatlons

Disbursemenls to Raceiver or Other Professionals

Euslness Assef Expenses

Persona/ Assel Expenses

/nveslnenf Expenses

T h i rd-P aW Liti g atio n Expenses

1. Attorney Fees

2. Litigation Expenses

Totel Th ird-Partv Litioalion FYmn-se-q

Tax AdministratorFe6s and Bonds

and Slafe Tax Payments

Line 11 Disburcements for Distrlbutlon Expenses Paid by the Fund

Line 11a D istribution Plan Development Expenses;

1. Fees:

Fund Adminislrator

lnd€p€ndent Distribution Consultant (lDC),....

Distribution Agent.................

Consultants........

L6gal Advisers.,.

Tax Adviserc,.. .,

2. Adminiskative Expenses

3. Miscellaneous

Total

Line 1lb Distribution Plan I mplemenfalion Expenses:

1. Fees:

Fund Administrator,.,.., ......... ... ..

tDc,...............,.

Distribution Ag€nt. .. ... ... ... . ..

Consultants. ,. .. ..

Legal Advis€rs.,.

Tax Advisers. ,. ..

2. Administrative Expenses

3. lnvestor ldentification:

Notico/Publishing Approv€d Plan,.. ...... ... ...............

Claimant ldentification. .. .. .

Claims ProcessinS...,.............,...

Web Sito Maintonanc€/Call Center, .. .,. ,. . ,.,

4. Fund Administrator Bond

5. Miscellaneous

6. Federal Account for lnveslor Restitutlon (FAIR)

Reporting Expenses

I

2

3

Line 4

Llne 5

6

7

8

't0

10a

10b

10c

10d

10e

Line

ne9

Line 10f

Lino 109

Line 12

Line 12a

Disbursements to CourUOther:

lnvestment Expenses/Court Registry lnvestment

Syslem (CR/S,) Fees

Federal Tax Paymonts

Total Disbursementsffransfer to SFRC

D ACCOUNTING

4,300.00

0.00

4,300.00

1,015.00

0.00

Detall

1 ,015.00

4,300.00

0.00

0.00

4,300.00

4,682.70

8,982.70

Line 12b

0.00 0.00

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 16 of 23
Total Fundg Dlsbursed (Llnes 9 - {t):

Ending Balanco (As of March 31, 2019):

1,015.00 1,015,00 1,015.00

Line 13

::_@

7,967.70

7,967.70

7,967.70

7,967.70

Endlng Balanco of Fund - Net Assetsi

Cash & Cash Equivalents

lnvestments

Olher Assets or Uncleared Funds

Total Endlng Balance of Fund - Net Assets

Line l4

Lina 14a

Line 14b

Lina 14c

OTHER SUPPLEMENTAL INFORMATION:

Grand Total

Llno 15

Line 15a

Line 15b

Line 15c

Line 16

Line 16a

Line 16b

Line'17

Dlsburements for Plan Admlnistratlon Expenses

Ptan Developmenl Expenses Not Paid by the Fund:

1. Fees:

Fund Administrator.,.... ,..... ... .,..., .

toc................,

Plan lmplementation Expenses Not Paid by the Fund:

1. Fees:

Fund Administrator.....,.,,,..........

tDc........,,,,,....,

Distribution 49en1...,.....,...,.

Consultants.......

Legal Advisers...

Tax Advisers.....

2. Administrative Expenses

3. lnvestor ldentification:

Notico/Publishing Approvod P|an.,,... ............... ........

Claimant ldentification... ..,

Claims ProcessinS....,......,....,...,

Web Site Maintenance/Call Csnter....,.....,.

4. Fund Administrator Bond

5. Misc€llansous

6. FAIR Reporting Expenses

Tax Administrator Foes & Bonds Not Paid by the Fund

Disbursements to CourUOther Not Pald by the Fund:

I nve stme n t ExpenseVCR/S Fees

Federal Tax Payments

Not Pald by the Fund:

CourUOther Pai

Report of ltems NOf Io Be Pald by the Fund:

Plan

DC & State Tax

Distribution Agent... ... .,. ..

Consultants.,. ... ... .........

Legal Advisers...

Tax Advls€rs... ..

2. Administrative Expenses

3. Miscellaneous

Line 18

Lina 1Ba

Line 18b

Line 19

Line 19a

Line 19b

No, of Clalms:

# of Claims Received This Repofting Period....,,.,.......

# of Claims Received Since lnception of Fund...,,...,....

No. of Clalmants/lnvestorc:

# of Claimants/lnveslors Paid This Repofting Period,....

# of Claimants/lnvestors Paid Since lnceptlon of Fund'.

# Item Amount Notes

1/>q lt g

Date

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 17 of 23
Cunent Assets

Checking-Boston Private Bank

Total Cunent Assets

Property and Equipment

Total Property and Equipment

Other Assets

Total Other Assets

Total Assets

Current Liabilities

Total Cunent Liabilities

Long-Term Liabilities

Total Long-Term Liabilities

Total Liabilities

Capital

Beginning Equity

Tumover Funds

WIFI Rail TI Credits

Turnover to SFRC

Net Income

Total Capital

Total Liabilities & Capital

JL GATEWAY LLC

Susan L. Uecker, Receiver

Balance Sheet

March 31,2019

ASSETS

7,967.70

7,967,70

0,00

0.00

$ 7,967.70

LIABILITIES AND CAPITAL

0.00

0,00

0.00

$

$ r,764,199.44

48,149.61

(7,000,00)

(1,800,666,35)

3,285,00

7,967.70

$ 7,967.70

Unaudited - For Management Purposes Only

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 18 of 23
Page: I

JL GATEWAY LLC

Susan L. Uecker, Receiver

Income Statement

For the First Quarter 201 9

Revenues

CAM/Ins/MgmVlate

Total Revenues

Expenses

Management Fees

Taxes - State and Local

'l'otal Expenses

Net Income

Current Quarter

$ 4,300.00

4,300.00

2 I 5.00

800.00

1 ,0 I 5.00

$ 3,285.00

For Management Purposes Only

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 19 of 23
STANDARDIZED FUND ACCOUNTING REPORT for SFRC'Cash Basis

Receivership Civil Court Caso No, 3:17-cv'00223-RS

Period: March 31 2019

Line 14 End

Line 14a

Line 14b

Cash & Cash EquNalents

FUND AcCOUNTING (See lnstructions):

Grand Total Roforsnce ffi

24,573,461.09

Subtotal

394.00

29,865.98

1,277,62

31,537,80

87,139.46

46,775.36

69,748,98

1 36,098.1 3

339.761.93

1

100,000.00 2

439,761.93

0.00

'139,781.93

24,133,899.16

Beginning Balance (As ofJanuary 1,2019)

lncreases ln Fund Balance:

Businesg lncome

Cash and Securltles-Transferg

lnteresUDivldend lncome

Buslness Asset Llquldation

Personal Asset Llquldatlon

Third-Party Litigation lncome

Miscellaneous - Refunds

Total Funds Avallable (Llner I - 8);

Decreases in Fund Balance:

Dlsbursements to lnvestorE

Disbursements for Receivership Operations

Disbursement to Roceive r

Bus,noss Assel Expanses

Persona/ Assel Expenses

Receiver's Acco u nti ng Expensos

Third- P a fty Litigation Expensos

1. Attorney Fees

2. Litigation Expenses

12a

Disbursements to Couruother:

lnvestment Expenses/Court Registry lnvestment

Syslem (CR/SJ Fees

Foderal Tax Payments

Total Disbursoments to CouruLoan to BHD

Total Funds Disburced (Lines 0 - 1l):

Ending Balanco (As of March 31, 2019):

12b

Llne'13

394.00

29,865.98

1,277 .62

31,537.60

87,139.46

46,775.36

69,748.98

136,098.13

0.00

100,000.00

439,761.93

Line 1

Line 2

Llne 3

Line 4

Line 5

Line 6

Line 7

Line 8

Llne 9

Llne 10

Line 10a

Line 10b

Line 10c

Line 10d

Line 10e

Lino 1U

Line 109

Line 11

Lina 11a

bq rhir*lerQl

Tax Administrator Fees and Eonds

Federal and Sfale lax Payments

Total Disburseme

Disbursements for Distributlon Expenses Paid by tho Fund:

Distribution Plan Development Fxpenses.'

1. Fees:

Fund Administrator.

lndependent Distribution Consultant (lDC).

Distribution Agent.

Consultants... ... ., ,

Legal Advisers... ..

Tax Advisers... ... .

2. Administrative Expenses

3. Miscellaneous/Settlement

Total

Line 11b Dislribution Plan lmplemontallon Exponses:

Fees:

Fund Administrator

rDc...,...,....,...,...

Distribution Agent..

Consultants... .....

Legal Advisers....

Tax Advisers......

2, Administrative Expenses

3. lnvestor ldentitication:

Nolice/Publishing Approved P|an.....,.....,.,....

Claimant ldentification,,........

Claims Processing

Web Site Maintenance/Call Center...... .....

4. Fund Administrator Bond

5, Miscellaneous

6. Federal Account for lnvestor Restitution

(FAIR) Reporting Expenses

Total Plan

Total Disbursements

Llne 12

/nveslmenfs

24,1 33,699.1 6 24,1 33,699.1 6

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 20 of 23
Line 14c OtherAssols or Uncleared Funds

Total Ending Balanco of Fund - Net Assets 24,133,699.16 24,133,699,16

OTHER SUPPLEMENTAL INFORMATION:

Line 15

Lina 15a

Lina 15b

Line 15c

Line 16

Line 16a

Line 16b

Line 17

Repoft of ttems NOT To Be Pald by the Fund:

Disbursements for Plan Adminlstratlon Expensos Not Paid by

Claims ProcsssinS.,.....,.......,......

Web Site Maintenance/Call Cenier.......,,.,,...,.,....

4. Fund Administrator Bond

5. Miscellaneous

6. FAIR Repo(ing Expenses

Tax Admlnistrator Fees & BondE Not Paid by the Fund

Disbursements to CourUOther Not Pald by the

I nv e slme n t Ex penseslCR/S Foes

Federal Tax Payments

Fund:

the Fund:

nts

Plan Oevelopmenl Expenses Not Paid by the Fund:

the Fund:

1. F

Fund:

I

Plan lmplementation Exrynses Not Paid by

DC & State Tax

Total Plan

Total PIan

Tota I D is bUr,se n_ronts

Tgtal Dislu.lsements

Oistribution Agent..........,,..,,.....

Consultants.. . ... ..

Legal Advisers...,

Tax Advisers...

2. Administrative Expenses

3, lnvestor ldentifi cation:

Notice/Publishing Approv€d Plan.

Claimant ldentification,..............

'1 

. Fees:

Fund Administrator... ,.. .,.... ... .....

tDc......,.......,....

Distribution Agent

Consultants........

Legal Advisers....

Tax Advisers..,...

2. Administrative Expenses

3. Miscellaneoug

Line 18

Line 18a

Line 18b

Line 19

Line 19a

Line 19b

No, of Claims:

# of Claims Recaivad This Reporting Period..,..,...........

# of Qlaims Raceived Since lncoption of Fund ...... .,... .. ..

No, of Clalmants/lnvestors:

# ol Claimants/lnvestors Paid This Reporting Peiod.......

# of Claimants/lnvosfors Pard Srnce lnception of Fund....

Rel

# Itom Amount Corresponding Notes

1 Cash & Sccurities-T'ransfers 394.00 Comprised of workers comp refund

NA3PL 394.00

2 Loan to tll iD 100,000.00 Court-approved loan from SFRC

to Healthcare Dynamics

:J.\-

Date

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 21 of 23
Current Assets

Checking - Boston Private

Market Rate - Boston Private

Total Current Assets

Property and Equipment

Total Property and Equipment

Other Assets

Loan to BHD, Per Order

Total Other Assets

Total Assets

Current I.iabilities

Total Current Liabi lities

Long-l'erm Liabil ities

Total Long-Term Liabilities

Total I-iabilities

Capital

Beginning Equity

Turnover from CA Cold Medal

Turnover from CS LP

Turnover from CS II

Turnover from CS III

Turnover from CS Holding

Turnover from CCOO

Turnover from JL Gateway

Turnover from CA Gold Medal

Turnover from NA3PL

Turnover - Tesh LLC

Turnover - Tribune Tavern

Net lncome

Total Capital

Total I.iabilities & Capital

San Francisco Regional Center

Susan L, Uecker, Receiver

Balance Sheet

March 31,2019

ASSETS

10,859.80

24,122,839.36

24,133,699.16

0.00

375,000.00

375,000.00

$ 24,508,699.16

LIABILITIES AND CAPITAL

0.00

0.00

0.00

(2,635,769.24)

9,681.23

125,179.84

7,912,768,31

8,71 9,835 ,20

9,686,474.7t

(1,100,000.00)

1,800,666.35

15,529.26

281,488.48

226.74

1,236.61

(308,61 8.33)

24,50E,699.16

$ 24,508,699.16

$

$

Unaudited - For Management Purposes Only

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 22 of 23
Pago: I

Revenues

Interest Income

Refunds/Mandana

Total Revenues

Expenses

Receiver's Fees

Accounting Fees & Costs

Filing Irees

Legal Fees & Costs

Legal Fees & Costs-Immigration

Legal Fees & Costs-J L Gateway

Operating Expense

Postage Expense

Storage

Taxes-Federal&State

IT Expense

Mandana Expenses

Total Expenses

Net Income

San Francisco Regional Center

Susan L. Uecker, Receiver

Income Statement

For the First Quarter 2019

Current Quarter

$ 29,865.98

1,277.62

3 I,143.60

87,t39.46

69,748.98

695.00

129,716.09

2,948.44

3,473.60

I,5 18.47

69:38

2,422.30

10,400.00

7,500.00

24,170.21

339,76t.93

s (308,6 r 8.33)

For Management Purposes Only

Case 3:17-cv-00223-RS Document 597 Filed 04/29/19 Page 23 of 23