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009589.0024\565460s I STANDARDIZED FLTND ACCOUNTING REPORT 3:17-CV-00223-RS

Elizabeth Berke-Dreyfuss (Bar No. I 14651)

WENDEL ROSEN LLP

1 1 1 1 Broadway, 24th Floor

Oakland, California 9 4607 -403 6

Telephone: (510) 834-6600

Fax: (510)834-1928

Email: edreyfuss@wendel.com

Attorneys for Susan L. Uecker, Receiver

LINITED 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

ilI, 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 F'OR

CONSOLIDATED SEC VS. SFRC

RECEIVERSHIP ENTITIES FOR

REPORTING PERIOD:

JULY 1,2019 - SEPTEMBER 30,2019

VS.

Case 3:17-cv-00223-RS Document 702 Filed 10/30/19 Page 1 of 11
Line 1

2

Line 3

Line 4

Llne 5

Line 6

7

8

Line 9

Llne 10

ne 11

Line 1 1a

11b

Line 12

12a

10a

10b

10c

10d

10e

10f

log

STANDARDIZED FUND AccOUNTING REPORT for Consolidated SEC vs. SFRC Receivership Entities-Cash Basis Receivership Civil Court Case No, 3:17-cv-00223-RS

Period: 1to 2019

Beglnnlng Balance (As of Juty l,2019)

/ncreases ln Fund Balance:

Buslnegs lncome

and Securities.Transferc and Turnover

lnteresUDividend lncome

Asset Llquldation

Personal As6et Liquidataon

Thlrd.Party Lltigation lncome

Miscellaneous - Other

Total Funds Availabte (Llnes 1 - 8);

Decreases ln Fund Balance:

Disbulgements to lnvestors/Refunds

Disbursemenb for Recelvershlp Operaflons

Di5bursemenls to Receiver or Olher professionals

Business Assel Expenses

Personal Assel Expenses

Rece ivef s Accounling Expenses

Thi rd-Pady Litigation Expenses

1. Attorney Fees

2. Litigation Expenses

Uel !Ur!-pctty_t.J!!sp!!on Frlpg1qgs **

Tax Administrator Faes and Bonds

Federal and Slale Tax paymenls

for

Disbursements for Distribution Expenses pald by

D istri b ution Plan Developmenl Expenses..

the Fund:

1. Fees:

lndependent Distribution Consultant (lDC)......,.,..

Dlstrlbution Agent....,

Consultants......

Legal Advlsers..

Tax Advisers., , ,.

2. Administrative Expenses

3. Miscellaneous

TqE! -Elen9eyplppu e nlEusniac._

Distribulion Plan lmplemenlation Expenses:

1. Fees:

Fund Admlnistrator,......,

tDc..........

Dishibutlon Agent...,,,,...,,,,

Con$ultants.,

Legal Advisers..

Tax Advisers...,.

2. Administrative Expenses

3. lnvestor ldentification:

Notice/Pubtishlng Approved plan..

Claimant ldentilication.....

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

Web Site Malntenance/Call Cenler...........

4. Fund Administrator Bond

5. Miscellaneous

6. Federal Account for lnvestor Reslitution (FAIR)

Reporting Expenses

Disbursements to GourUOther:

lnveslment Expenses/Courl Regislry lnvestment

Syslem (CR/S/ Fees

Federal Tax Payments

Total Diebursements to CourUOthe r:

0.00

.-. 0.00

FUND ACCOUNTING lnstru

107,261.00

33,228.76

1,827,770.00

1,083,580,30

3,051,840.06

86,086.67

254,496,59

0,00

96,330.1 7

215,284.56

107,261 .00

33,228.76

1,827,770,00

1,083,580.30

3,051,940.00

86,086.67

254,496.59

96,330.17

215,284.56

0.00

26,2',t7.620.17

29,269,460.23

12b

1,169,115.51 1,169,115.51

Case 3:17-cv-00223-RS Document 702 Filed 10/30/19 Page 2 of 11
ne

Line 14a

Line 14b

Line 14c

Cash & Cash Equivalents

Investments

OlherAssels or Uncleared Funds

Total Ending Balance of Fund - Net Assets

0.00

0.00

SUPPLEMENTAL INFORMATION:

Llne 15

Line 15a

Line 15b

Line 15c

Line 16

Line 16a

Line 16b

Llne 17

Report of ,tems NOT To Be Pald by the Fund:

DlsbuFements for Plan Admlnlstratlon Expenses

Plan lmplementation Expenses Not Paid by the Fund:

Claims Procoss|ng...,,,,,.....,.....

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

4. Fund Administrator Bond

5. Miscellaneous

0. FAIR Reporting Expenses

Disbursements to CourUOther Not Paid by the Fund: ' lnvestment ExpenseVCR/S Fees

Federal Tax Payments

the

DCEIINot Paid by the Fund:

DC & State Tax Payments

Tax Adminlstrator Bonds Not Paid by lhe Fund

2, Administrative Expenses

3, lnvestor ldentification:

Notice/Publishlng Approved Plan,.

Clalmant ldentlflcation.,.,,,,.......

1. Fees:

Fund Administrator.,..

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

Consultants......

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

Llne 18

Lina 18a

Line 18b

Line 19

Line 19a

Line 19b

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

No. of Claimants/lnvestors:

Slnce

# of Claimanls/lnyesfors Paid ThisReqrting Period

# of Claimants/lnvestors Paid of Fund.

No. of Claims:

,t3

Total Funds Disbursed (Llnes 9 - lllr

ng Balance (As of September 30, 20lg):

652,1 97.99 652,1 97.99 1,821,313.50

27,448,146.73

1

# Item Amount Notes

397,701.40 are reflected in the SFRC report f Disbursements to Receiver or Other Professionals

Date

&:

Case 3:17-cv-00223-RS Document 702 Filed 10/30/19 Page 3 of 11
STANDARDIZED FUND ACCOUNTING REPORT for Berkeley Healthcare Dynamics Receivership-Cash Basts

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

Period:

FUND NG

534,127,90

534,1 27.90

8,124.06

0.00

0.00

5U,127,90

534,,127,90

8,1 24.06

0.00

0.00

550,624.06

16

Llne 9

Llne 10

Line 10a

Line 10f

Llne 1Ia

Line 1lb

Line 12b

Llne'l

ne 13

1og

11

12

12a

Llne

Line

Llno

Line

2

3

4

5

6

7

I

10b

10c

10d

10e

Balanco (As of July 1, 2019)

lncreases in Fund Balance:

Buslness lncome

Cash and Sgcurltios

lntgr€sgDividend lncome

Business Aeset Llquldatlon

lAsset Liquldatlon

Litigation lncome

- Other/Loan from SFRC

Total Funds Avallable (Ltnes 1 - 8):

Decreases in Fund Balance:

Dlsbursements to lnvgStons

Dlsbursements for Recelvershlp Operafl one

Io Recaivor or Other Professtonals

Assel Expenses

Assel Expenses

lnvestment Expenses

Th bd-Party Litigatlo n Expen ses

1. Atlomey Fees

2. Liligallon Expenses

Tax Adminislralor Fees and Bonds

and Slalo Tax Payments

Disburcements for Distrlbution Expenses pald by the

Distribution Plan Developmenl Exponses:

1. Fees:

Fund Admin|slra|or.......................

lndependent Distributlon Consultant (lDC)... ... ... .,.

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

Consultants... ...,

Legal Advis6rs... .

Tax Advlsers.....,

2. Administratlve Expenses

3. Miscellaneous

Distribution Plan lmplementation Expenses:

1. Fees:

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

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

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

Consultants....,..

Legal Advisers....

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

2. Administrative Expenses

3, lnvestor ldentification:

Notice/Publishing Approved Ptan..

Clalmant ldentllicatlon..,............,.,,

claims Processing......................

Web Site Malntenance/Cail C€ntor.,........,,.......,,.

4. Fund Administrator Bond

5. Miscellaneous

6. Federal Account for lnvestor Restitulion

(FAIR) Reporting Expenses

DlsbuBomonts to Couruother:

lnvestment Expenses/Cou,l Registry tnvestment

Syslem (CR/S) Fees

Federal Tax Payments

Total Disburrements to CourUOther:

Total Funde Dlsburssd (Llnee 9- 1l):

Endlng Balance (As of September 30, 2019):

642,500.00

550,624.06

542,500.00

550,624.06 550,624,06

u

Case 3:17-cv-00223-RS Document 702 Filed 10/30/19 Page 4 of 11
14a

14b

1'tc

Cash & Cash Equivalents

lnvestments

Other Assets -Warehouse Prcpefi

Total Endlng Balance of Fund - Net Assets

0.00

0.00

0.00

0.00

0.00

0.00

SUPPLEMENTAL INFORMATION:

Llne 16

Line 16a

Line 16b

15b

15c

Line 7

15

15a

DisbuFementg for Plan Admlnistration Expenses N

Plan Developmenl Expenses Not Pald by the Funct:

Plan lmplementallon Expnses Not paid by the Fund:

2. Adminislralive Eypenses

3. lnveslor ldentifi cation:

Nollce/Publishing Approved ptan,...,.......,.,.........

Claimant ldenliticalion,..,.............

Claims Process|nS....,.,.,,........,...

Web Site Malntenanco/Cail Center... ,,.,., ............,

4. Fund Adminislrator Bond

5. Mlscellaneous

6, FAIR Reporting Expenses

Disburgements to CouruOther Not pald by the Fundl

I nvestm e nt Ex pnses/CR/S Fees

Fedaral Tax Payments

by the Fund

Tax Admlnistrator Fess & Eonds Not Paid by the Fund

Total

DC & State

ot Paid

Tax Advlsers.

Tax Advisers.

of ttems NOT To Be Pald by the Fund:

1, Fees:

Fund Adminlstrator..,

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

2. Adminislrative Expenses

3. Miscellaneous

1. Fees:

Fund Administrator...

Consullants...... .,

L€gal Advlsers.,..

Dlslribution A9en1...,.,... ....,.....,.,.....

Distribution Agent

t0c.....

Consultants..,.,,,.

Legal Advlsers....

rand

Lr"ne

Line

Line

18

18a

18b

19

19a

No, of Clalms:

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

# of Claims Rocelved Srnce I nceplion of F und...,..,...

No, of Claimantsrlnvestors:

# ol ClalmantMlnvestors Paid fhis Rdporting Period.

# of Paid of Fund,

Amount Item

2

Miscellaneous - Olher/Loan from SFRC

Warehouse Property at 1700 - 20lh Sl, Oakland CA

542,500.00 Loan from SFRC paid in Fuil

Date

/o/? ctlt 4

Case 3:17-cv-00223-RS Document 702 Filed 10/30/19 Page 5 of 11
Current Assets

Total Cunent AssEts

Property and Equipment

Total Property and Equipment

Other Assets

Total Other Assets

Total Assets

Current Liabilities

Total Current Liabilitiss

Long-Term Liabilities

Total Long.Term Liabilities

Total Liabilities

Capital

Begipning Equiry.

Turnover to SFRC

Net Income

TotalCapital

Total Liabilities & Capitat

Berkeley Healthcare Dynamics LLC

Susan L, Uecker, Receiver

Balance Sheet

September 30,2019

ASSETS

0.00

0.00

0.00

0.00

LIABILITIES AND CAPITAL

0.00

0.00

0.00

(201,786.s8)

534,127.90

(332,341.32)

0.00

$ 0,00

$

$

Unaudited . For Management purposes Only

Case 3:17-cv-00223-RS Document 702 Filed 10/30/19 Page 6 of 11
Page: I

Berkeley Healthcare Dynamics LLC

Susan L. Uecker, Receiver

Incorne Statement

For the Third Quarter 20 l9

Current Quarter

0.00

Revenues

Total Revenues

Expenses

Oflice Expense

Security Expense

Utilities Expense

Total Expenses

Net Income

$ 33.24

7,169.95

921,87

8,124,06

$ (8,124.06)

For Management Purposes Only

Case 3:17-cv-00223-RS Document 702 Filed 10/30/19 Page 7 of 11
14a

14h

14c

STANDARDIZED FUND ACCOUNTING REPoRT foT SFRC-Cash Bas|s

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

Period: 2019

Cas, 4 Cas/r Equivale nts

lnvostnents

OlherAssels or lJncledred Funds

FUND G

28,718n836.17

M

215,284.56

86,086,67

246,372,53

96,330.17

215,284.56

107,261,00

33,228.76

1,827,770,00

0,00

549,452.40

2,51|7,712.18

107,261.00

33,228.76

1,827,770.00

0.00

549,452.40

2,617,712.16

86,086.67

246,372.53

0.00

96,330.1 7

4

2

3

Line I

Llne 10

Line 11a

Llne 12

Line 12b

Llne 13

Llne 1

11b

11

12a

10a

10b

10c

10d

10e

10f

1og

Llne

Llne

Llne

Llne

2

3

4

5

6

7

I

Balance (As of July 1,20,191

lncreases ln Fund Balance:

Buglnesa lncome

Cagh and Securltles-Transfers

lnteresUDlvldend lncomo

Bu3lness Asset Liquldatlon

Perconal Asset Llquldaflon

Litigatlon lncome

Misoellaneou! - Refunds

Total Funds Avaitable (Llnes 1 - 8):

Decreases ln Fund Balance:

DlsbursomsnF to lnvgstors

DlsbursementS for Roceivershlp Operations

to Recelver

/ssef Expenses

Persona/ Asset Expenses

Receive/ s Acco u nting Ex po n se s

Th ird- Pa rty Liti g allon Expenses

1. Attorney Fees

2. Litigation Expenses

@!L!tL!-nfu_U!!s9ilon Expo4ses __

Tax Adminlstrator Fees and Bonds

Fedoral and State Tax Paymenls

Disbursements for Dletrlbuflon Expenses palrl by

Disttibution Pla n Dovotopmenl Expensesr

1. Fees:

Fund:

Fund Admlnlstralor

lndep€ndent Distribution Consultant (lDC)....,...,,,,

Distribuiion Agent..,.......

Consu|trants,,,,.,...,.,......

Legal Advis€rs...,,.........

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

2. Administralive Expenses

3. Miscellaneous/Setilement 0.00

Distrib ution P lan I m pte mentation Expe n ses:

1. Fees:

Fund Adminlstrator.,.,.

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

Dlslrlbution A9en1,...,...

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

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

Tax Advls€rg.,, ,.. ,., .....

2. Administratlve Expenses

3. lnvestor ldentification;

Notice/Publishing Approved p1an,.,...,,,...............

Claimanl ldentifi cation...,...

Clalms ProcessinS.........,.........,.

Web Sil6 Mainlenance/Call Cen|er......,.,.... .........

4. Fund Adminlstralor'Bond

5. Miscellaneous

6. Federal Accounl for lnvestor Restitution

(FAIR) Reporling Expenses

Dlsbursements to CourUOther:

^ I nvestmo nt Expensovcoud Regjs try lnve stmenl

Sysfem (CR/S/ Fees

Fedoral Tax payments

Total Disbursementt to Courusetfl omgnts

Total Funds Disbursed (Llnes 9 - 11):

Ending Balanoe (As of September 30, 2019):

626,615,51

1,270,689.44

626,615.51

1,270,689.44 1,270,e89.44

27,448,146.73 27,448,146.73

Case 3:17-cv-00223-RS Document 702 Filed 10/30/19 Page 8 of 11
Total Endlng Balance of Fund - Net Assets 27,448,146,73 27,448,146.73

OTHER SUPPLEMENTAL INFORMATION:

Llne l5

Llne 15a

Llne 15b

Line 15c

Line 16

Line 16a

Line 16b

Line 17

Total

Repod ol ltems NOT To Be Pald by the Fund:

Dlsbursements for Plan Admlnistration Expenses Not pald by the

Plan Developmenl Expenses Not Paid by lhe Fund:

Fees:

Fund Admlnlstrator..........

10c..........,,...,.,,,.,........

Olstrlbution Agent

Consullants,...,,..

Legal Advlsers....

Tax AdvigeB.,. ... ... ... ... .

2. Administrative Expenses

3. Miscellaneous

Plan lmplementation Exqnses Not Paid by the Fund:

1. Fees:

Fund Administrator..

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

Distribution Agent....

Consultanls............

Legal Advis€rs........

Tax Advis€rs

2. Administrative Expenses

3. lnvestor ldenliflcation:

Notice/Publlshing Approved Plan.......,....,.,,........

Clalmant ldentilicallon.,.,..............

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

Web Slie Maintenance/Call Center...,.........,,.......

4. Fund Administralor Bond

5. Miscellaneous

6. FAIR Reporting Expenses

Tax Admlnlstator Fees & Bonds Paid by lhe Fund

Disbursements to CourUOther Not pald by

I nve stme nt Ei penseVCRlS Fees

Federal Tax Payments

tho Fund:

I

DC & State Tax

Llne 18

Lina 18a

Line 18b

Llne'19

Lina 19a

Line 19b

No. of Glalms:

# ol Claims Received This Repoding Period, .,....., .,.,,.,..

# of Claims Recelved Slnce lnception of Fund

No, of Claimants/lnvestorc:

# of Claimanls/l nve stors P aid This Re porti ng po riod...............

# of Ctaimantsllnyeslors Pald Since lncenlion

Item Corres Notes

Cash & Securities-Transfers

Personal Asset Litigation

Miscellaneous-Refunds Refunds, as follows:

542,500.00 Repayrnenl of Loan lo BHD

6,952.40 Misc Vendor and Tax Refunds

4 Total Disbursements to CourU$etilements 626,615.51 Settlement with Aileen Yen: $250,000

with SEC/Hendereon: $376,61 S.5'l

1

2

3

107,261.00

1,827 ,770.00

549,452,40

Reimbursement from BHD for professional Fees

Sale of Mandana

I

iut/-

Case 3:17-cv-00223-RS Document 702 Filed 10/30/19 Page 9 of 11
Current Assets

Checking - Boston Private

Market Rate - Boston Private

Money Market - Lien Reserves

Total Current Assets

Properly and Equipment

Total Property and Equipment

Other Assets

Total Other Assets

Total Assets

Current Liabilities

Total Current Liabilities

Long-Term Liabilities

Total Long-Term Liabilities

Total Liabilities

Capital

Beginning Equity

Turnover from CA Gold Medal

Turnover from CS LP

Turnover from CS II

Turnover from CS III

Turnover from CS Holding

Turnover from CCOO

Tumover from JL Gateway

Turnover from CA Gold Medal

Tumover from NA3PL

Turnover - Tesh LLC

Turnover - Tribune Tavem

Net Income

Total Capital

Total Liabilities & Capital

San Francisco Regional Center

Susan L. Uecker, Receiver

Balance Sheet

September 30,2019

ASSETS

2l,g3g.g5

27,109,979,08

316,328.80

27,448,146.73

0.00

0.00

s 27,448,t46.73

LIABILITIES AND CAPITAL

0,00

0.00

0.00

(2,635,769,24)

9,681,23

t25,179.84

7,912,768.31

8,719,835,20

9,690,287,80

7,558.81

I ,8 13,339,75

15,529.26

281 ,488.48

226,74

t,236.61

1,506,783.94

27,449,146,73

$ 27,448,146.73

$

$

Unaudited - For Management Purposes Only

Case 3:17-cv-00223-RS Document 702 Filed 10/30/19 Page 10 of 11
Page: I

Revenues

Sale of Assets - Mandana

Reimbursed Expenses

Interest Income

Refunds

Total Revenues

Expenses

Receiver's Fees

Receiver's Bond

Accounting Fees & Costs

Legal Fees & Costs

Legal Fees & Costs-lmmigration

Legal Fees & Costs-J L Gateway

Operating Expense

Postage and Delivery Expense

Settlement

Storage

Taxes-Federal&State

IT Expense

Mandana Expenses

Total Expenses

Net Income

San Francisco Regional Center

Susan L. Uecker, Receiver

Income Statement

For the Third Quarter 2019

Current Quarter

1,827,770,00

t07,261,00

33,228.76

6,952,40

1,975,212.16

$

86,086.67

200.00

96,330.17

210,053.57

4,483.39

747.60

2,315.97

I10.41

626,6t5.51

1,290.75

2,549.24

7,500,00

232,406.26

1,270,699.44

s 704,522.72

For Management Purposes Only

Case 3:17-cv-00223-RS Document 702 Filed 10/30/19 Page 11 of 11