{
 "meta": {
  "title": "Where the fee money went: every flow",
  "as_of": "2026-09-27",
  "reconciliation": {
   "headline_total": 2008556579.88,
   "headline_payers": 15,
   "view_total": 1948995747.55,
   "view_payers": 5,
   "view_payer_names": [
    "Benworth Capital Partners",
    "Fountainhead SBF",
    "Harvest Small Business Finance",
    "Cross River Bank",
    "Celtic Bank"
   ],
   "outside": [
    {
     "id": "DREAMSPRING",
     "name": "DreamSpring",
     "amount": 25177391.25,
     "edge": "E-DREAMSPRING-WOMPLY-COLLECTED"
    },
    {
     "id": "SMARTBIZ",
     "name": "SmartBiz Loans",
     "amount": 22286718.32,
     "edge": "E-SMARTBIZ-WOMPLY-COLLECTED"
    },
    {
     "id": "SUNSHINE",
     "name": "Sunshine State Economic Development",
     "amount": 10297907.68,
     "edge": "E-SUNSHINE-WOMPLY-COLLECTED"
    },
    {
     "id": "FUNDINGCIRCLE",
     "name": "Funding Circle",
     "amount": 1287523.37,
     "edge": "E-FUNDINGCIRCLE-WOMPLY-COLLECTED"
    },
    {
     "id": "LENDIO",
     "name": "Lendio",
     "amount": 335937.22,
     "edge": "E-LENDIO-WOMPLY-COLLECTED"
    },
    {
     "id": "FUNDBOX",
     "name": "Fundbox",
     "amount": 132851.23,
     "edge": "E-FUNDBOX-WOMPLY-COLLECTED"
    },
    {
     "id": "TMC",
     "name": "TMC Financing",
     "amount": 33000.0,
     "edge": "E-TMC-WOMPLY-COLLECTED"
    },
    {
     "id": "ONDECK",
     "name": "On Deck Capital",
     "amount": 5834.0,
     "edge": "E-ONDECK-WOMPLY-COLLECTED"
    },
    {
     "id": "KABBAGE",
     "name": "Kabbage",
     "amount": 3669.26,
     "edge": "E-KABBAGE-WOMPLY-COLLECTED"
    },
    {
     "id": "BLUEACORN",
     "name": "Blueacorn",
     "amount": 0.0,
     "edge": "E-BLUEACORN-WOMPLY-COLLECTED"
    }
   ],
   "diff": 59560832.33
  },
  "status_vocab": {
   "documented": "a primary record states the figure",
   "reported": "a party's claim or a secondary report states the figure",
   "modeled": "estimated by applying a stated method (the fee schedule, contract terms or an ownership share) to recorded figures",
   "arithmetic": "our arithmetic from the figures cited",
   "unknown": "no record gives the amount; unknown is not zero"
  },
  "rows_left_out": []
 },
 "nodes": [
  {
   "id": "SBA",
   "name": "SBA",
   "legal_name": "U.S. Small Business Administration",
   "kind": "government",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Pays PPP lender processing fees to the lender of record (86 FR 3692).",
   "sources": [],
   "kind_raw": "government",
   "group": "Government",
   "slug": "sba"
  },
  {
   "id": "HARVEST",
   "name": "Harvest Small Business Finance",
   "legal_name": "Harvest Small Business Finance, LLC",
   "kind": "lender",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Fast Lane lender (Referral + Technology & API partner, Womply letter Jan. 14, 2022). Also servicer of 189,259 Lendistry-originated loans.",
   "sources": [
    {
     "label": "Locke Lord (for Harvest Small Business Finance, LLC) letter to Chairman Clyburn, Aug. 31, 2022, p. 3, resp. 4(a): 'SBA paid Harvest $1,074,907,943.72 in fees from the SBA for PPP loans for which it was the lender' (House Select Subcommittee release 'Criminal_Section_Batched_Docs_With_Redactions.pdf'; Womply ledger edge E-SBA-HARVEST-FY2021-DOC). Exceeds the model's $1,002.6M by $72.3M, unexplained.",
     "url": "",
     "pinpoint": ""
    }
   ],
   "kind_raw": "lender",
   "bridge_note": "Womply received $95,031,459.27 in referral fees from Harvest. That is 1% of the principal of Harvest's own Fast Lane loans plus the Lendistry loans Harvest serviced ($94,710,106.44), within $321,352.83, while Harvest's own 2021 loans can carry at most $69.08M of referral fees. So Womply's fees on the Lendistry loans appear to have been paid through Harvest; no contract covering those loans is in the record.",
   "rank": 3,
   "group": "Lender",
   "slug": "harvest-small-business-finance"
  },
  {
   "id": "BENWORTH",
   "name": "Benworth Capital Partners",
   "legal_name": "Benworth Capital Partners LLC (Florida)",
   "kind": "lender",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "SBA file name 'Benworth Capital'. Contracting party 'Benworth FL' in D.P.R. complaint; sister entity Benworth Capital Partners PR LLC.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "kind_raw": "lender",
   "rank": 7,
   "group": "Lender",
   "slug": "benworth-capital-partners"
  },
  {
   "id": "FOUNTAINHEAD",
   "name": "Fountainhead SBF",
   "legal_name": "Fountainhead SBF LLC",
   "kind": "lender",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Fast Lane lender.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "kind_raw": "lender",
   "rank": 9,
   "group": "Lender",
   "slug": "fountainhead-sbf"
  },
  {
   "id": "CAPPLUS",
   "name": "Capital Plus Financial, LLC",
   "legal_name": "Capital Plus Financial, LLC",
   "kind": "lender",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Texas LLC, 2247 Central Drive, Bedford. SBA lender of record, certified CDFI and PPPLF borrower (Federal Reserve reports: 'PPPLF CAPITAL PLUS', Bedford TX, RSSD 5511314). Common equity 100% owned by Crossroads Systems, Inc. (node CROSSROADS) since 2017-12-18; 36 non-voting preferred units held by others (non-controlling interests). All PPP fee, PPP expense, PPP loan and PPPLF lines sit in its column of the consolidating schedules. Lender of record on 86,521 Womply-referred loans; Womply's contract on those loans was with Blueacorn.",
   "sources": [
    {
     "label": "Crossroads FY2021 annual disclosure (PPP administrative fees $868,422,947) + Crossroads Impact Corp FY2023 audited statements (FY2022 $50,774,445; FY2023 $10,032,357); and. About $10.6M was still deferred at FY2023 (lifetime about $939.8M); model $937.3M. All loans approved in 2021.",
     "url": "/court-filings/crossroads-capital-plus-otc-filings/2022-01-01-crossroads-fy2021-annual-disclosure/",
     "pinpoint": "",
     "doc_label": "Crossroads Systems OTC Annual Disclosure FY2021"
    },
    {
     "label": "Crossroads FY2021 annual disclosure (PPP administrative fees $868,422,947) + Crossroads Impact Corp FY2023 audited statements (FY2022 $50,774,445; FY2023 $10,032,357); and. About $10.6M was still deferred at FY2023 (lifetime about $939.8M); model $937.3M. All loans approved in 2021.",
     "url": "/source-documents/crossroads-impact-corp-fy2023-audited-consolidated-financials/",
     "pinpoint": "",
     "doc_label": "Crossroads Impact Corp Fy2023 Audited Consolidated Financials"
    }
   ],
   "kind_raw": "lender",
   "entity_note": "Entity: Capital Plus Financial, LLC is the SBA lender of record that earned the PPP fees; its parent, Crossroads Systems, Inc. (renamed Crossroads Impact Corp. in June 2022), made no PPP loans and paid the July 2021 dividend.",
   "rank": 6,
   "group": "Lender",
   "slug": "capital-plus-financial-llc"
  },
  {
   "id": "BLUEACORN",
   "name": "Blueacorn",
   "legal_name": "Blueacorn (Blueacorn PPP, LLC and subsidiaries)",
   "kind": "aggregator",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Contract parties by counterparty: Fin Cap, Inc. (Capital Plus LSPA); BA PPP Fin, LLC (Prestamos LSPA); BA Fin Orion, LLC d/b/a Blueacorn (Womply referral agreement and order form, May 10, 2021). 'Blueacorn Strategic' in v1 was a job title (Strategic Advisor, House report p. 26), not an entity. Womply's contractual payer for the Capital Plus loans (Referral Agreement and Order Form, May 10, 2021).",
   "sources": [],
   "kind_raw": "lender service provider",
   "group": "Aggregator or service provider",
   "slug": "blueacorn"
  },
  {
   "id": "DREAMSPRING",
   "name": "DreamSpring",
   "legal_name": "DreamSpring",
   "kind": "lender",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Fast Lane lender (Referral + Technology & API partner).",
   "sources": [],
   "kind_raw": "lender",
   "group": "Lender",
   "slug": "dreamspring"
  },
  {
   "id": "SUNSHINE",
   "name": "Sunshine State Economic Development",
   "legal_name": "Sunshine State Economic Development Corporation",
   "kind": "lender",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Fast Lane lender (Referral + Technology & API partner).",
   "sources": [],
   "kind_raw": "lender",
   "group": "Lender",
   "slug": "sunshine-state-economic-development"
  },
  {
   "id": "TMC",
   "name": "TMC Financing",
   "legal_name": "TMC Financing",
   "kind": "lender",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Listed by Womply as Referral + Technology & API partner; no PPP loans under this name in the SBA file (originating-lender field).",
   "sources": [],
   "kind_raw": "lender",
   "group": "Lender",
   "slug": "tmc-financing"
  },
  {
   "id": "LENDISTRY",
   "name": "Lendistry",
   "legal_name": "BSD Capital, LLC dba Lendistry",
   "kind": "lender",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "SBA lender of record. Not on Womply's own partner lists to the Subcommittee (Jan. 14 and Apr. 14, 2022) and not in its per-payer collection table.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "kind_raw": "lender",
   "rank": 13,
   "group": "Lender",
   "slug": "lendistry"
  },
  {
   "id": "REFERRAL_2020",
   "name": "Womply referral-channel partners, 2020",
   "legal_name": "Womply referral-channel partners, 2020 (BillFloat, Inc. dba SmartBiz Loans; Celtic Bank Corporation; Cross River Bank; FC Marketplace, LLC; Fundbox, Inc.; Kabbage, Inc.; Lendio, Inc.; On Deck Capital, Inc.; and others)",
   "kind": "group",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Referral-only partners per Womply's Jan. 14, 2022 list; per-partner split of 2020 referral revenue not public.",
   "sources": [],
   "kind_raw": "group",
   "group": "Payer group",
   "slug": "womply-referral-channel-partners-2020"
  },
  {
   "id": "CROSSRIVER",
   "name": "Cross River Bank",
   "legal_name": "Cross River Bank",
   "kind": "lender",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Referral partner (no Technology & API services).",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "kind_raw": "lender",
   "rank": 5,
   "group": "Lender",
   "slug": "cross-river-bank"
  },
  {
   "id": "CELTIC",
   "name": "Celtic Bank",
   "legal_name": "Celtic Bank Corporation",
   "kind": "lender",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Referral partner (no Technology & API services).",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "kind_raw": "lender",
   "rank": 25,
   "group": "Lender",
   "slug": "celtic-bank"
  },
  {
   "id": "KABBAGE",
   "name": "Kabbage",
   "legal_name": "Kabbage, Inc.",
   "kind": "lender",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Referral partner (no Technology & API services).",
   "sources": [],
   "kind_raw": "lender",
   "group": "Lender",
   "slug": "kabbage"
  },
  {
   "id": "FUNDBOX",
   "name": "Fundbox",
   "legal_name": "Fundbox, Inc.",
   "kind": "lender",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Referral partner (no Technology & API services).",
   "sources": [],
   "kind_raw": "lender",
   "group": "Lender",
   "slug": "fundbox"
  },
  {
   "id": "FUNDINGCIRCLE",
   "name": "Funding Circle",
   "legal_name": "FC Marketplace, LLC (dba Funding Circle)",
   "kind": "lender",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Referral partner (no Technology & API services).",
   "sources": [],
   "kind_raw": "lender",
   "group": "Lender",
   "slug": "funding-circle"
  },
  {
   "id": "ONDECK",
   "name": "On Deck Capital",
   "legal_name": "On Deck Capital, Inc.",
   "kind": "lender",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Referral partner; no PPP loans under this name as originating lender in the SBA file.",
   "sources": [],
   "kind_raw": "lender/platform",
   "group": "Lender",
   "slug": "on-deck-capital"
  },
  {
   "id": "LENDIO",
   "name": "Lendio",
   "legal_name": "Lendio, Inc.",
   "kind": "aggregator",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Referral partner; platform, not a lender.",
   "sources": [],
   "kind_raw": "platform",
   "group": "Aggregator or service provider",
   "slug": "lendio"
  },
  {
   "id": "SMARTBIZ",
   "name": "SmartBiz Loans",
   "legal_name": "BillFloat, Inc. dba SmartBiz Loans",
   "kind": "aggregator",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Referral partner; platform.",
   "sources": [],
   "kind_raw": "platform",
   "group": "Aggregator or service provider",
   "slug": "smartbiz-loans"
  },
  {
   "id": "ALL_PARTNERS_2021",
   "name": "All Womply partner lenders and LSPs, 2021",
   "legal_name": "All Womply partner lenders and LSPs, 2021 (aggregate)",
   "kind": "group",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Aggregate counterpart of Womply's reported 2021 revenue by fee type; do not add to the per-lender edges.",
   "sources": [],
   "kind_raw": "group",
   "group": "Payer group",
   "slug": "all-womply-partner-lenders-and-lsps-2021"
  },
  {
   "id": "WOMPLY",
   "name": "Womply",
   "legal_name": "Oto Analytics, Inc. d/b/a Womply (Oto Analytics, LLC from the Dec. 2021 merger)",
   "kind": "aggregator",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Referral agent and technology services provider to lenders.",
   "sources": [],
   "kind_raw": "company",
   "alt_edges": [
    "E-REFERRAL2020-WOMPLY",
    "E-ALL2021-WOMPLY-REFERRAL",
    "E-ALL2021-WOMPLY-TECH"
   ],
   "group": "Aggregator or service provider",
   "slug": "womply"
  },
  {
   "id": "VENDORS",
   "name": "Third-party technology providers in Womply's platform",
   "legal_name": "Third-party technology providers in Womply's platform (e.g., Plaid, LexisNexis, Ocrolus, Persona, DocuSign, Twilio, SendGrid, Teslar, Inscribe, Mindee, AWS Mechanical Turk)",
   "kind": "recipient",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Named in D.P.R. complaint and N.D. Tex. FAC para. 64; the award (p. 24) finds Womply paid them.",
   "sources": [],
   "kind_raw": "group",
   "group": "Onward recipient",
   "slug": "third-party-technology-providers-in-womply-s-platform"
  },
  {
   "id": "COST_OF_REVENUE",
   "name": "Womply 2021 cost of revenue",
   "legal_name": "Womply 2021 cost of revenue (not itemized)",
   "kind": "recipient",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "",
   "sources": [],
   "kind_raw": "expense line",
   "group": "Onward recipient",
   "slug": "womply-2021-cost-of-revenue"
  },
  {
   "id": "OPEX",
   "name": "Womply 2021 operating expenses",
   "legal_name": "Womply 2021 operating expenses",
   "kind": "recipient",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "",
   "sources": [],
   "kind_raw": "expense line",
   "group": "Onward recipient",
   "slug": "womply-2021-operating-expenses"
  },
  {
   "id": "OTHER_EXP",
   "name": "Womply 2021 'other income expenses'",
   "legal_name": "Womply 2021 'other income expenses' (composition not stated)",
   "kind": "recipient",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "",
   "sources": [],
   "kind_raw": "expense line",
   "group": "Onward recipient",
   "slug": "womply-2021-other-income-expenses"
  },
  {
   "id": "TAX",
   "name": "Income taxes",
   "legal_name": "Income taxes (federal/state)",
   "kind": "recipient",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "No document gives Womply's tax.",
   "sources": [],
   "kind_raw": "tax",
   "group": "Onward recipient",
   "slug": "income-taxes"
  },
  {
   "id": "PAYING_AGENT",
   "name": "Paying agent for the Dec. 2021 merger",
   "legal_name": "Paying agent for the Dec. 2021 merger (Wilmington Trust, per Atlas interim award para. 41)",
   "kind": "intermediary",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "",
   "sources": [],
   "kind_raw": "intermediary",
   "group": "Intermediary or related company",
   "slug": "paying-agent-for-the-dec-2021-merger"
  },
  {
   "id": "SHAREHOLDERS",
   "name": "Womply's selling shareholders",
   "legal_name": "Womply's selling shareholders (200+, Atlas's count)",
   "kind": "recipient",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "No payout record names recipients or amounts.",
   "sources": [],
   "kind_raw": "group",
   "group": "Onward recipient",
   "slug": "womply-s-selling-shareholders"
  },
  {
   "id": "ESCROW",
   "name": "Secondary Escrow Fund",
   "legal_name": "Secondary Escrow Fund (Dec. 2021 merger)",
   "kind": "intermediary",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Securityholders' representative: Shareholder Representative Services LLC (RECON-v4 C12).",
   "sources": [],
   "kind_raw": "escrow",
   "group": "Intermediary or related company",
   "slug": "secondary-escrow-fund"
  },
  {
   "id": "SURVIVING",
   "name": "Oto Analytics, LLC (surviving company)",
   "legal_name": "Oto Analytics, LLC (surviving company), owned by Oto Holdco, LLC",
   "kind": "intermediary",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Buyer 'owned in whole by Scammell' (Atlas, para. 9); ownership is not a money flow.",
   "sources": [],
   "kind_raw": "company",
   "group": "Intermediary or related company",
   "slug": "oto-analytics-llc-surviving-company"
  },
  {
   "id": "FTC",
   "name": "Federal Trade Commission",
   "legal_name": "Federal Trade Commission (judgment creditor)",
   "kind": "government",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "",
   "sources": [],
   "kind_raw": "government",
   "group": "Government",
   "slug": "federal-trade-commission"
  },
  {
   "id": "ATLAS",
   "name": "Atlas Technology Group",
   "legal_name": "Atlas Technology Group, LLC",
   "kind": "recipient",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "M&A adviser under a Feb. 5, 2019 engagement agreement.",
   "sources": [],
   "kind_raw": "claimant",
   "group": "Onward recipient",
   "slug": "atlas-technology-group"
  },
  {
   "id": "OTHER_CUSTOMERS",
   "name": "Womply's non-PPP customers",
   "legal_name": "Womply's non-PPP customers (small-business software)",
   "kind": "group",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Outside the PPP fee scope.",
   "sources": [],
   "kind_raw": "group",
   "group": "Payer group",
   "slug": "womply-s-non-ppp-customers"
  },
  {
   "id": "WOMPLY_NET_INCOME",
   "name": "Womply 2021 net income",
   "legal_name": "Womply 2021 net income (accrual, whole business)",
   "kind": "recipient",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "Not a transfer.",
   "sources": [],
   "kind_raw": "result line",
   "group": "Onward recipient",
   "slug": "womply-2021-net-income"
  },
  {
   "id": "UNEXPLAINED",
   "name": "Unexplained difference in closing cash: unexplained (reconciliation item)",
   "legal_name": "Unexplained difference in closing cash (no record)",
   "kind": "recipient",
   "parent": null,
   "reveal_by": null,
   "roles": {},
   "notes": "",
   "sources": [],
   "kind_raw": "gap",
   "group": "Onward recipient",
   "slug": "unexplained-difference-in-closing-cash-unexplained-reconcili"
  },
  {
   "id": "JPMORGAN",
   "name": "JPMorgan Chase Bank",
   "legal_name": "JPMorgan Chase Bank, N.A.",
   "kind_raw": "lender",
   "notes": "SBA-file location 474333 (San Francisco CA; 14,327 loans; $90.4M modeled) is First Republic Bank's book (failed 2023-05-01, acquired by JPMorgan): credited to First Republic, see RELABELS.csv. SBA-file names merged: JPMorgan Chase Bank, National Association (location IDs 194093 Chicago IL, 48270 Columbus OH)",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "roles": {},
   "rank": 1,
   "kind": "lender",
   "group": "Lender",
   "slug": "jpmorgan-chase-bank"
  },
  {
   "id": "BOFA",
   "name": "Bank of America",
   "legal_name": "Bank of America, N.A.",
   "kind_raw": "lender",
   "notes": "SBA-file names merged: Bank of America, National Association",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "roles": {},
   "rank": 2,
   "kind": "lender",
   "group": "Lender",
   "slug": "bank-of-america"
  },
  {
   "id": "PRESTAMOS",
   "name": "Prestamos CDFI",
   "legal_name": "Prestamos CDFI, LLC",
   "kind_raw": "lender",
   "notes": "SBA-file names merged: Prestamos CDFI, LLC",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "roles": {},
   "rank": 4,
   "kind": "lender",
   "group": "Lender",
   "slug": "prestamos-cdfi"
  },
  {
   "id": "WELLSFARGO",
   "name": "Wells Fargo Bank",
   "legal_name": "Wells Fargo Bank, N.A.",
   "kind_raw": "lender",
   "notes": "SBA-file names merged: Wells Fargo Bank, National Association",
   "sources": [
    {
     "label": "Wells Fargo & Co. Form 10-Q Q2 2021 (acc. 0000072971-21-000267): 'funded approximately $3.5 billion of PPP loans in the first half of 2021 and deferred approximately $270 million of related SBA processing fees'. Model: $269.4M.",
     "url": "",
     "pinpoint": ""
    }
   ],
   "roles": {},
   "rank": 8,
   "kind": "lender",
   "group": "Lender",
   "slug": "wells-fargo-bank"
  },
  {
   "id": "PNC",
   "name": "PNC Bank",
   "legal_name": "PNC Bank, N.A.",
   "kind_raw": "lender",
   "notes": "BBVA USA's 30,657 loans ($4.09B; $142.2M modeled), which the SBA file mislabels 'First Source Federal Credit Union' (location 760, servicer PNC), are credited to BBVA USA, not PNC (BBVA merged into PNC 2021-10-08, after the loans were made). See RELABELS.csv. SBA-file names merged: PNC Bank, National Association (location 44449)",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "roles": {},
   "rank": 10,
   "kind": "lender",
   "group": "Lender",
   "slug": "pnc-bank"
  },
  {
   "id": "TRUIST",
   "name": "Truist Bank",
   "legal_name": "Truist Bank",
   "kind_raw": "lender",
   "notes": "BB&T (Branch Banking and Trust, FDIC cert 9846) absorbed SunTrust (cert 867) on 2019-12-07 and was renamed Truist Bank before PPP; the SBA file has only the Truist name. SBA-file names merged: Truist Bank (location IDs 225134 NC; 18574 GA, 1 loan)",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "roles": {},
   "rank": 11,
   "kind": "lender",
   "group": "Lender",
   "slug": "truist-bank"
  },
  {
   "id": "CUSTOMERS",
   "name": "Customers Bank",
   "legal_name": "Customers Bank (Customers Bancorp)",
   "kind_raw": "lender",
   "notes": "Ready Capital's 2020 10-K says the SBA fees on ~$2.5B of 2020 loans it underwrote under an LSP agreement were received by 'the third-party' that bought them; the SBA file lists Readycap as originator and Customers Bank as servicer on 32,926 of those loans ($97.2M modeled). Kept with Readycap as lender of record; Rule C in RANK-SENSITIVITY.csv moves them to Customers. SBA-file names merged: Customers Bank",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "roles": {},
   "rank": 12,
   "kind": "lender",
   "group": "Lender",
   "slug": "customers-bank"
  },
  {
   "id": "USBANK",
   "name": "U.S. Bank",
   "legal_name": "U.S. Bank, N.A.",
   "kind_raw": "lender",
   "notes": "The separate SBA name 'US Bank National Association' (location 11822, San Francisco; $111.3M) is MUFG Union Bank's book (merged into U.S. Bank 2023-05-26): credited to MUFG Union Bank. See RELABELS.csv. SBA-file names merged: U.S. Bank, National Association (location 53803)",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "roles": {},
   "rank": 14,
   "kind": "lender",
   "group": "Lender",
   "slug": "u-s-bank"
  },
  {
   "id": "TDBANK",
   "name": "TD Bank",
   "legal_name": "TD Bank, N.A.",
   "kind_raw": "lender",
   "notes": "SBA-file names merged: TD Bank, National Association",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "roles": {},
   "rank": 15,
   "kind": "lender",
   "group": "Lender",
   "slug": "td-bank"
  },
  {
   "id": "ITRIA",
   "name": "Itria Ventures",
   "legal_name": "Itria Ventures LLC (Biz2Credit affiliate)",
   "kind_raw": "lender",
   "notes": "SBA-file names merged: Itria Ventures LLC",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "roles": {},
   "rank": 16,
   "kind": "lender",
   "group": "Lender",
   "slug": "itria-ventures"
  },
  {
   "id": "KEYBANK",
   "name": "KeyBank",
   "legal_name": "KeyBank N.A.",
   "kind_raw": "lender",
   "notes": "SBA-file names merged: KeyBank National Association",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "roles": {},
   "rank": 17,
   "kind": "lender",
   "group": "Lender",
   "slug": "keybank"
  },
  {
   "id": "ZIONS",
   "name": "Zions Bancorporation",
   "legal_name": "Zions Bancorporation, N.A.",
   "kind_raw": "lender",
   "notes": "One national-bank charter with state-branded divisions; one SBA location. SBA-file names merged: 'Zions Bank, A Division of' (single location 72601; name truncated in the SBA file)",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "roles": {},
   "rank": 18,
   "kind": "lender",
   "group": "Lender",
   "slug": "zions-bancorporation"
  },
  {
   "id": "MTBANK",
   "name": "Manufacturers and Traders Trust Company",
   "legal_name": "Manufacturers and Traders Trust Company (M&T Bank)",
   "kind_raw": "lender",
   "notes": "Location 15793 (Bridgeport CT; 30,935 loans; $137.3M) is People's United Bank's book (merged into M&T 2022-04-02): credited to People's United. See RELABELS.csv. SBA-file names merged: Manufacturers and Traders Trust Company (location 46391 Buffalo NY)",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "roles": {},
   "rank": 19,
   "kind": "lender",
   "group": "Lender",
   "slug": "manufacturers-and-traders-trust-company"
  },
  {
   "id": "READYCAP",
   "name": "ReadyCap Lending",
   "legal_name": "ReadyCap Lending, LLC (Ready Capital Corp.)",
   "kind_raw": "lender",
   "notes": "Lender of record per the SBA file for 34,221 2020 loans, but Ready Capital's 2020 10-K says it kept only ~$114.7M of 2020 loans (processing fees ~$5.2M) and sold ~$2.5B to a third party that received the SBA fees, paying Ready Capital $43.3M. Rule C in RANK-SENSITIVITY.csv shows the ranking with those fees moved to the purchaser. SBA-file names merged: Readycap Lending, LLC",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "roles": {},
   "rank": 20,
   "kind": "lender",
   "group": "Lender",
   "slug": "readycap-lending"
  },
  {
   "id": "HUNTINGTON",
   "name": "The Huntington National Bank",
   "legal_name": "The Huntington National Bank",
   "kind_raw": "lender",
   "notes": "Location 121736 (Sioux Falls SD; 24,418 loans; $100.1M) is TCF National Bank's book (merged into Huntington 2021-06-09): credited to TCF except one loan approved after the merger. See RELABELS.csv. SBA-file names merged: The Huntington National Bank (location 57328; plus 1 loan at location 121736 approved after 2021-06-09)",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "roles": {},
   "rank": 21,
   "kind": "lender",
   "group": "Lender",
   "slug": "the-huntington-national-bank"
  },
  {
   "id": "CITIZENS",
   "name": "Citizens Bank",
   "legal_name": "Citizens Bank, N.A.",
   "kind_raw": "lender",
   "notes": "Location 70644 (Abilene TX; 319 loans; $1.0M) is unexplained; left with Citizens as an unverified lead. 'Investors Bank, A Division of Citizens' (merged 2022-04-07) is a separate lender. SBA-file names merged: Citizens Bank, National Association (locations 434162 Providence RI; 70644 Abilene TX)",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "roles": {},
   "rank": 22,
   "kind": "lender",
   "group": "Lender",
   "slug": "citizens-bank"
  },
  {
   "id": "FIFTHTHIRD",
   "name": "Fifth Third Bank",
   "legal_name": "Fifth Third Bank",
   "kind_raw": "lender",
   "notes": "SBA-file names merged: Fifth Third Bank (locations 58036, 58039, 58063, all Cincinnati OH)",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "roles": {},
   "rank": 23,
   "kind": "lender",
   "group": "Lender",
   "slug": "fifth-third-bank"
  },
  {
   "id": "REGIONS",
   "name": "Regions Bank",
   "legal_name": "Regions Bank",
   "kind_raw": "lender",
   "notes": "SBA-file names merged: Regions Bank",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan under 85 FR 20811, 86 FR 3692, 86 FR 3712 ([working file] sha256 73564829e64bb322; re-aggregated by [working file])",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "roles": {},
   "rank": 24,
   "kind": "lender",
   "group": "Lender",
   "slug": "regions-bank"
  },
  {
   "id": "BOFA_PLEDGE_RECIPIENTS",
   "name": "Small businesses, communities and nonprofits",
   "legal_name": "Small businesses, communities and nonprofits (pledge; recipients not named)",
   "kind_raw": "charity",
   "notes": "",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "small-businesses-communities-and-nonprofits"
  },
  {
   "id": "PRESTAMOS_RETAINED",
   "name": "Chicanos Por La Causa (parent nonprofit)",
   "legal_name": "Chicanos Por La Causa, Inc. (parent nonprofit of Prestamos CDFI, LLC; retained, upper bound)",
   "kind_raw": "retained",
   "notes": "Prestamos CDFI, LLC is a disregarded entity of Chicanos Por La Causa, Inc. (Form 990 for the year ended June 30, 2022, Schedule R Part I).",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "prestamos-cdfi-prestamos-retained"
  },
  {
   "id": "PAYNERD",
   "name": "Paynerd / Paynerdier",
   "legal_name": "Paynerd / Paynerdier (marketing and lead generation vendor)",
   "kind_raw": "vendor",
   "notes": "",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "paynerd-paynerdier"
  },
  {
   "id": "BLUEACORN_OWNERS",
   "name": "Blueacorn owners",
   "legal_name": "Blueacorn owners",
   "kind_raw": "owners",
   "notes": "",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "blueacorn-owners"
  },
  {
   "id": "BLUEACORN_TECHNOLOGY",
   "name": "Technology costs",
   "legal_name": "Technology costs",
   "kind_raw": "cost",
   "notes": "",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "technology-costs"
  },
  {
   "id": "BLUEACORN_ELIGIBILITY",
   "name": "Eligibility review costs",
   "legal_name": "Eligibility review costs",
   "kind_raw": "cost",
   "notes": "",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "eligibility-review-costs"
  },
  {
   "id": "BLUEACORN_FRAUD_PREVENTION",
   "name": "Fraud prevention costs",
   "legal_name": "Fraud prevention costs",
   "kind_raw": "cost",
   "notes": "",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "fraud-prevention-costs"
  },
  {
   "id": "BLUEVINE",
   "name": "BlueVine",
   "legal_name": "BlueVine",
   "kind_raw": "lsp",
   "notes": "",
   "sources": [],
   "roles": {},
   "kind": "aggregator",
   "group": "Aggregator or service provider",
   "slug": "bluevine"
  },
  {
   "id": "CROSS_RIVER_OTHER_PARTNERS",
   "name": "Intuit",
   "legal_name": "Intuit (QuickBooks) and ApplePie Capital",
   "kind_raw": "lsp",
   "notes": "",
   "sources": [],
   "roles": {},
   "kind": "aggregator",
   "group": "Aggregator or service provider",
   "slug": "intuit"
  },
  {
   "id": "CAPITAL_PLUS_LSPS",
   "name": "Capital Plus Financial, LLC's lending service partners",
   "legal_name": "Capital Plus Financial, LLC's lending service partners (payees not split in the statements)",
   "kind_raw": "lsp",
   "notes": "",
   "sources": [],
   "roles": {},
   "kind": "aggregator",
   "group": "Aggregator or service provider",
   "slug": "capital-plus-financial-llc-s-lending-service-partners"
  },
  {
   "id": "CAPITAL_PLUS_RETAINED",
   "name": "Capital Plus Financial, LLC: net PPP income",
   "legal_name": "Capital Plus Financial, LLC (economic entity; the figure is reported in the Crossroads group's FY2021 disclosure)",
   "kind_raw": "retained",
   "notes": "The Crossroads group's FY2021 note 6 figure (the reporting entity) for the group's PPP activity, all of which is booked in Capital Plus's column. Not Crossroads' profit. Capital Plus column net income FY2021: $264,972,022 (unaudited schedule; before the group's income tax, which is booked at Crossroads). Crossroads group consolidated net income FY2021: $195,398,349.",
   "sources": [],
   "roles": {},
   "entity_note": "Entity: the $256,860,836 \"Net Income from PPP\" is a line in the Crossroads group's FY2021 disclosure (the reporting entity); the whole amount sits in the column of Capital Plus Financial, LLC (the economic entity). It is not Crossroads' own profit.",
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "capital-plus-financial-llc-net-ppp-income"
  },
  {
   "id": "CROSSROADS",
   "name": "Crossroads Systems, Inc. (now Crossroads Impact Corp.)",
   "legal_name": "Crossroads Systems, Inc. (Delaware; renamed Crossroads Impact Corp., June 2022)",
   "kind_raw": "parent holding company",
   "notes": "Parent of Capital Plus Financial, LLC since 2017-12-18 (100% of common equity). Name change announced 2022-01-05; FY2023 audited note 1: 'In June 2022, Crossroads Systems, Inc. changed its name to Crossroads Impact Corp.' Made no PPP loans. Paid the 2021-07-26 special dividend to its own shareholders; books the group's income tax and the management bonus.",
   "sources": [],
   "roles": {},
   "entity_note": "Entity: Crossroads Systems, Inc. (renamed Crossroads Impact Corp. in June 2022) is the parent holding company that paid the July 2021 special dividend to its own shareholders; the PPP loans and fees belong to its subsidiary, Capital Plus Financial, LLC.",
   "kind": "parent_company",
   "group": "Parent company",
   "slug": "crossroads-systems-inc-now-crossroads-impact-corp"
  },
  {
   "id": "CROSSROADS_SHAREHOLDERS",
   "name": "Crossroads Systems, Inc. shareholders",
   "legal_name": "Crossroads Systems, Inc. shareholders (special dividend)",
   "kind_raw": "owners",
   "notes": "Shareholders of the parent, Crossroads; not owners of Capital Plus, whose common equity Crossroads holds.",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "crossroads-systems-inc-shareholders"
  },
  {
   "id": "WELLS_OPEN_FOR_BUSINESS_FUND",
   "name": "Open for Business Fund grantees",
   "legal_name": "Open for Business Fund grantees (CDFIs and nonprofits)",
   "kind_raw": "charity",
   "notes": "",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "open-for-business-fund-grantees"
  },
  {
   "id": "WELLS_2021_PLEDGE",
   "name": "Charitable recipients",
   "legal_name": "Charitable recipients (2021 net-profit pledge)",
   "kind_raw": "charity",
   "notes": "",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "charitable-recipients"
  },
  {
   "id": "CUSTOMERS_RETAINED",
   "name": "Customers Bancorp",
   "legal_name": "Customers Bancorp (disclosed PPP income; not net)",
   "kind_raw": "retained",
   "notes": "",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "customers-bancorp"
  },
  {
   "id": "READYCAP_RETAINED",
   "name": "Ready Capital",
   "legal_name": "Ready Capital Corp. (disclosed net PPP-related income, pre-tax)",
   "kind_raw": "retained",
   "notes": "",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "ready-capital"
  },
  {
   "id": "READYCAP_COSTS",
   "name": "PPP direct operating costs",
   "legal_name": "PPP direct operating costs (Ready Capital)",
   "kind_raw": "cost",
   "notes": "",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "ppp-direct-operating-costs"
  },
  {
   "id": "SQUARE",
   "name": "Square Capital",
   "legal_name": "Square Capital, LLC",
   "kind_raw": "lsp",
   "notes": "",
   "sources": [],
   "roles": {},
   "kind": "aggregator",
   "group": "Aggregator or service provider",
   "slug": "square-capital"
  },
  {
   "id": "BIZ2CREDIT",
   "name": "Biz2Credit",
   "legal_name": "Biz2Credit (affiliate; platform and servicing)",
   "kind_raw": "lsp",
   "notes": "",
   "sources": [],
   "roles": {},
   "kind": "aggregator",
   "group": "Aggregator or service provider",
   "slug": "biz2credit"
  },
  {
   "id": "BENWORTH_PR",
   "name": "Benworth Capital Partners PR",
   "legal_name": "Benworth Capital Partners PR LLC",
   "kind_raw": "affiliate",
   "notes": "Puerto Rico company formed June 28, 2021; services Benworth FL's PPP loans under loan servicing agreements (FRBSF complaint paras. 54-55). The Womply complaint describes it as majority owned by Claudia Navarro.",
   "sources": [],
   "roles": {},
   "kind": "intermediary",
   "group": "Intermediary or related company",
   "slug": "benworth-capital-partners-pr"
  },
  {
   "id": "BERNARDO_NAVARRO",
   "name": "Bernardo Navarro",
   "legal_name": "Bernardo Navarro (sole shareholder of Benworth Capital Partners LLC)",
   "kind_raw": "person",
   "notes": "Named in the Federal Reserve Bank of San Francisco complaint, para. 58.",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "bernardo-navarro"
  },
  {
   "id": "NAVARROS",
   "name": "Bernardo and Claudia Navarro",
   "legal_name": "Bernardo and Claudia Navarro",
   "kind_raw": "person",
   "notes": "Payments from Benworth PR to the Navarros personally, per Bernardo Navarro's deposition of Dec. 16, 2022.",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "bernardo-and-claudia-navarro"
  },
  {
   "id": "CRSS_DONNELLY",
   "name": "Eric Donnelly",
   "legal_name": "Eric Donnelly (Donnelly 2018 Trust)",
   "kind_raw": "shareholder",
   "notes": "Crossroads executive officer, director and control person; 718,590 shares (12.0%) at Oct. 31, 2021.",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "eric-donnelly"
  },
  {
   "id": "CRSS_GIGA",
   "name": "Farzana Giga",
   "legal_name": "Farzana Giga (Giga Investments, LLC)",
   "kind_raw": "shareholder",
   "notes": "Crossroads executive officer and director; 618,683 shares (10.4%) at Oct. 31, 2021.",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "farzana-giga"
  },
  {
   "id": "CRSS_WEBB",
   "name": "Clark Webb",
   "legal_name": "Clark Webb (210/CRDS Investments)",
   "kind_raw": "shareholder",
   "notes": "Crossroads director; 646,143 shares (10.8%) at Oct. 31, 2021.",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "clark-webb"
  },
  {
   "id": "CRSS_ALPERT",
   "name": "Robert Alpert",
   "legal_name": "Robert Alpert (210/CRDS Investments)",
   "kind_raw": "shareholder",
   "notes": "Crossroads chairman; 546,142 shares (9.1%) at Oct. 31, 2021.",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "robert-alpert"
  },
  {
   "id": "CRSS_VOSE",
   "name": "Charles A. Vose III",
   "legal_name": "Charles A. Vose III",
   "kind_raw": "shareholder",
   "notes": "Owner of more than 5% of Crossroads; 485,474 shares (8.1%) at Oct. 31, 2021.",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "charles-a-vose-iii"
  },
  {
   "id": "CRSS_CROCKETT",
   "name": "Mark Crockett",
   "legal_name": "Mark Crockett",
   "kind_raw": "shareholder",
   "notes": "Crossroads officer and owner of more than 5%; 466,233 shares (7.8%) at Oct. 31, 2021.",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "mark-crockett"
  },
  {
   "id": "CPF_PREFERRED",
   "name": "Holders of Capital Plus Financial, LLC preferred units",
   "legal_name": "Holders of Capital Plus Financial, LLC preferred units",
   "kind_raw": "shareholder",
   "notes": "36 preferred units of $500,000 each outstanding at Oct. 31, 2021 (Crossroads FY2021 statements, note 16).",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "holders-of-capital-plus-financial-llc-preferred-units"
  },
  {
   "id": "BLUEACORN_SPIRAKUS",
   "name": "Noah Spirakus",
   "legal_name": "Noah Spirakus (Blueacorn co-founder; 50% owner under the operating agreement)",
   "kind_raw": "person",
   "notes": "House report p. 27: \"Mr. Spirakus owned a 50 percent interest in Blueacorn\".",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "noah-spirakus"
  },
  {
   "id": "BLUEACORN_REIS_HOCKRIDGE",
   "name": "Nathan Reis and Stephanie Hockridge",
   "legal_name": "Nathan Reis and Stephanie Hockridge (Blueacorn co-founders; jointly 50% owners)",
   "kind_raw": "person",
   "notes": "House report p. 27: \"Mr. Reis and Ms. Hockridge jointly owned the other 50 percent\".",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "nathan-reis-and-stephanie-hockridge"
  },
  {
   "id": "PAYNERD_PRINCIPALS",
   "name": "Matt Mandell and Taylor Hendricksen",
   "legal_name": "Matt Mandell and Taylor Hendricksen (Paynerd founders)",
   "kind_raw": "person",
   "notes": "House report: Paynerd was \"founded and operated by Blueacorn Strategic Advisor Matt Mandell and Blueacorn Chief Marketing Officer Taylor Hendricksen\".",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "matt-mandell-and-taylor-hendricksen"
  },
  {
   "id": "US_DOJ",
   "name": "United States",
   "legal_name": "United States (Justice Department claims and restitution orders)",
   "kind_raw": "government",
   "notes": "Claims and court orders, not fee payments.",
   "sources": [],
   "roles": {},
   "kind": "government",
   "group": "Government",
   "slug": "united-states"
  },
  {
   "id": "AMEX_KABBAGE",
   "name": "American Express Kabbage",
   "legal_name": "American Express Kabbage Inc. (formerly Alpha Kabbage, Inc.), bought by American Express",
   "kind_raw": "buyer",
   "notes": "Received substantially all of Kabbage's assets on Oct. 13, 2020; merged into an American Express subsidiary on Oct. 16, 2020.",
   "sources": [],
   "roles": {},
   "kind": "intermediary",
   "group": "Intermediary or related company",
   "slug": "american-express-kabbage"
  },
  {
   "id": "KABBAGE_SHAREHOLDERS",
   "name": "Kabbage's former shareholders",
   "legal_name": "Kabbage's former shareholders (merger consideration)",
   "kind_raw": "shareholder",
   "notes": "The estate's complaint lists the largest amounts: SoftBank $231.7 million, Reverence Capital Partners $84.9 million, BlueRun $66.2 million, MDV $53.4 million, Thomvest $51.8 million.",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "kabbage-s-former-shareholders"
  },
  {
   "id": "JPM_PROGRAMS",
   "name": "Programs that help small businesses",
   "legal_name": "Programs that help small businesses (JPMorgan statement; recipients not named)",
   "kind_raw": "recipient",
   "notes": "A stated intention, not a record of payments.",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "programs-that-help-small-businesses"
  },
  {
   "id": "ZIONS_FOUNDATION",
   "name": "Zions foundation",
   "legal_name": "Zions foundation ('our foundation' in Zions Bancorporation's Q3 2020 10-Q)",
   "kind_raw": "charity",
   "notes": "Named in Zions Bancorporation's Q3 2020 10-Q only as 'our foundation'.",
   "sources": [],
   "roles": {},
   "kind": "recipient",
   "group": "Onward recipient",
   "slug": "zions-foundation"
  }
 ],
 "edges": [
  {
   "id": "E-SBA-JPMORGAN-2020",
   "from": "SBA",
   "to": "JPMORGAN",
   "from_name": "SBA",
   "to_name": "JPMorgan Chase Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 1033208375.08,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on JPMorgan Chase Bank, N.A.'s 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "SBA-file location 474333 (San Francisco CA; 14,327 loans; $90.4M modeled) is First Republic Bank's book (failed 2023-05-01, acquired by JPMorgan): credited to First Republic, see RELABELS.csv.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'JPMorgan Chase Bank, National Association (location IDs 194093 Chicago IL, 48270 Columbus OH)'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$1033.2M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "JPMORGAN",
    "rank": 1,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-JPMORGAN-2021",
   "from": "SBA",
   "to": "JPMORGAN",
   "from_name": "SBA",
   "to_name": "JPMorgan Chase Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 666975043.33,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on JPMorgan Chase Bank, N.A.'s 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "SBA-file location 474333 (San Francisco CA; 14,327 loans; $90.4M modeled) is First Republic Bank's book (failed 2023-05-01, acquired by JPMorgan): credited to First Republic, see RELABELS.csv.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'JPMorgan Chase Bank, National Association (location IDs 194093 Chicago IL, 48270 Columbus OH)'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$667.0M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "JPMORGAN",
    "rank": 1,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-BOFA-2020",
   "from": "SBA",
   "to": "BOFA",
   "from_name": "SBA",
   "to_name": "Bank of America",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 946528326.3,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Bank of America, N.A.'s 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Bank of America, National Association'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$946.5M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "BOFA",
    "rank": 2,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-BOFA-2021",
   "from": "SBA",
   "to": "BOFA",
   "from_name": "SBA",
   "to_name": "Bank of America",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 544610351.5,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Bank of America, N.A.'s 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Bank of America, National Association'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$544.6M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "BOFA",
    "rank": 2,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-HARVEST-2020",
   "from": "SBA",
   "to": "HARVEST",
   "from_name": "SBA",
   "to_name": "Harvest Small Business Finance",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 39041928.51,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-SBA-HARVEST-FY2021-DOC",
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Harvest Small Business Finance, LLC's 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Harvest Small Business Finance, LLC'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$39.0M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "HARVEST",
    "rank": 3,
    "preferred": "n",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": "MF-WOMPLY-RESEARCH"
   },
   "alt_root": "E-SBA-HARVEST-FY2021-DOC",
   "drawn": false,
   "not_drawn_reason": "another measure of the SBA → Harvest Small Business Finance flow; shown with it, never added",
   "in_default": true
  },
  {
   "id": "E-SBA-HARVEST-2021",
   "from": "SBA",
   "to": "HARVEST",
   "from_name": "SBA",
   "to_name": "Harvest Small Business Finance",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 963589998.59,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-SBA-HARVEST-FY2021-DOC",
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Harvest Small Business Finance, LLC's 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Harvest Small Business Finance, LLC'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$963.6M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "HARVEST",
    "rank": 3,
    "preferred": "n",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": "MF-WOMPLY-RESEARCH"
   },
   "alt_root": "E-SBA-HARVEST-FY2021-DOC",
   "drawn": false,
   "not_drawn_reason": "another measure of the SBA → Harvest Small Business Finance flow; shown with it, never added",
   "in_default": true
  },
  {
   "id": "E-SBA-HARVEST-FY2021-DOC",
   "from": "SBA",
   "to": "HARVEST",
   "from_name": "SBA",
   "to_name": "Harvest Small Business Finance",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 1074907943.72,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "all PPP loans (2020-2021)",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release)",
   "basis": "paid",
   "represents": "SBA fees received, all PPP loans (documented total)",
   "mechanism": "lender statement of SBA fees received",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "Locke Lord (for Harvest Small Business Finance, LLC) letter to Chairman Clyburn, Aug. 31, 2022, p. 3, resp. 4(a): 'SBA paid Harvest $1,074,907,943.72 in fees from the SBA for PPP loans for which it was the lender' (House Select Subcommittee release 'Criminal_Section_Batched_Docs_With_Redactions.pdf'; Womply ledger edge E-SBA-HARVEST-FY2021-DOC). Exceeds the model's $1,002.6M by $72.3M, unexplained.",
     "url": "",
     "pinpoint": "",
     "access": "public (House release)"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "evidence_strength": "medium",
    "ppp_tie": "stated",
    "amount_text": "$1,074,907,943.72 received (lender statement)",
    "hop": "1",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "HARVEST",
    "rank": 3,
    "preferred": "y",
    "basis_detail": "documented actual total (party's statement of SBA fees received, to Congress); year split not disclosed",
    "shared_with": "MF-WOMPLY-RESEARCH"
   },
   "preferred": true,
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "alts": [
    "E-SBA-HARVEST-2020",
    "E-SBA-HARVEST-2021",
    "E-HARVEST-RETAINED"
   ]
  },
  {
   "id": "E-SBA-PRESTAMOS-2020",
   "from": "SBA",
   "to": "PRESTAMOS",
   "from_name": "SBA",
   "to_name": "Prestamos CDFI",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 1250674.03,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Prestamos CDFI, LLC's 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Prestamos CDFI, LLC'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$1.3M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "PRESTAMOS",
    "rank": 4,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-PRESTAMOS-2021",
   "from": "SBA",
   "to": "PRESTAMOS",
   "from_name": "SBA",
   "to_name": "Prestamos CDFI",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 1053823691.55,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Prestamos CDFI, LLC's 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Prestamos CDFI, LLC'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$1053.8M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "PRESTAMOS",
    "rank": 4,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-CROSSRIVER-2020",
   "from": "SBA",
   "to": "CROSSRIVER",
   "from_name": "SBA",
   "to_name": "Cross River Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 293983258.23,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Cross River Bank's 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Cross River Bank'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$294.0M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CROSSRIVER",
    "rank": 5,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": "MF-WOMPLY-RESEARCH"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-CROSSRIVER-2021",
   "from": "SBA",
   "to": "CROSSRIVER",
   "from_name": "SBA",
   "to_name": "Cross River Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 740634868.77,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Cross River Bank's 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Cross River Bank'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$740.6M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CROSSRIVER",
    "rank": 5,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": "MF-WOMPLY-RESEARCH"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-CAPPLUS-2021",
   "from": "SBA",
   "to": "CAPPLUS",
   "from_name": "SBA",
   "to_name": "Capital Plus Financial, LLC",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 937325953.93,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-SBA-CAPPLUS-2021-DOC",
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Capital Plus Financial, LLC's 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Capital Plus Financial, LLC'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$937.3M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CAPPLUS",
    "rank": 6,
    "preferred": "n",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": "MF-WOMPLY-RESEARCH"
   },
   "alt_root": "E-SBA-CAPPLUS-2021-DOC",
   "drawn": false,
   "not_drawn_reason": "another measure of the SBA → Capital Plus Financial, LLC flow; shown with it, never added",
   "in_default": true
  },
  {
   "id": "E-SBA-CAPPLUS-2021-DOC",
   "from": "SBA",
   "to": "CAPPLUS",
   "from_name": "SBA",
   "to_name": "Capital Plus Financial, LLC",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 929229749.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "FY2021-FY2023 (fiscal years to Oct. 31)",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "recognized",
   "represents": "Disclosed SBA PPP processing fees, Capital Plus Financial, LLC, 2021 loans",
   "mechanism": "company-disclosed fee total",
   "judgment": false,
   "notes": "Entity: Capital Plus Financial, LLC. Every PPP administrative fee is in Capital Plus's column of Crossroads' consolidating schedules (FY2021 Schedule II, unaudited; FY2022-FY2023 schedules in the FY2023 audited statements), so the group total equals Capital Plus's.",
   "sources": [
    {
     "label": "Crossroads FY2021 annual disclosure (PPP administrative fees $868,422,947) + Crossroads Impact Corp FY2023 audited statements (FY2022 $50,774,445; FY2023 $10,032,357); on-site: https://pandemicdarlings.com/court-filings/crossroads-capital-plus-otc-filings/2022-01-01-crossroads-fy2021-annual-disclosure/ and https://pandemicdarlings.com/source-documents/crossroads-impact-corp-fy2023-audited-consolidated-financials/ . About $10.6M was still deferred at FY2023 (lifetime about $939.8M); model $937.3M. All loans approved in 2021.",
     "url": "/source-documents/crossroads-impact-corp-fy2023-audited-consolidated-financials/",
     "pinpoint": "",
     "access": "public",
     "doc_label": "Crossroads Impact Corp Fy2023 Audited Consolidated Financials"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "strong",
    "ppp_tie": "stated",
    "amount_text": "$929.2M (audited)",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CAPPLUS",
    "rank": 6,
    "preferred": "y",
    "basis_detail": "documented actual (audited statements; fees recognized FY2021-FY2023)",
    "shared_with": ""
   },
   "preferred": true,
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "alts": [
    "E-SBA-CAPPLUS-2021",
    "E-SBA-CAPPLUS-FY2021-DOC",
    "E-SBA-CAPPLUS-WOMPLYLOANS-REP"
   ]
  },
  {
   "id": "E-SBA-BENWORTH-2020",
   "from": "SBA",
   "to": "BENWORTH",
   "from_name": "SBA",
   "to_name": "Benworth Capital",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 1139891.01,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Benworth Capital's 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Benworth Capital'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$1.1M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "BENWORTH",
    "rank": 7,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": "MF-WOMPLY-RESEARCH"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-BENWORTH-2021",
   "from": "SBA",
   "to": "BENWORTH",
   "from_name": "SBA",
   "to_name": "Benworth Capital",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 696269537.02,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Benworth Capital's 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Benworth Capital'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$696.3M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "BENWORTH",
    "rank": 7,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": "MF-WOMPLY-RESEARCH"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "alts": [
    "E-SBA-BENWORTH-WOMPLYLOANS-REP"
   ]
  },
  {
   "id": "E-SBA-WELLSFARGO-2020",
   "from": "SBA",
   "to": "WELLSFARGO",
   "from_name": "SBA",
   "to_name": "Wells Fargo Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 420681466.53,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-SBA-WELLSFARGO-2020-DOC",
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Wells Fargo Bank, N.A.'s 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Wells Fargo Bank, National Association'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$420.7M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "WELLSFARGO",
    "rank": 8,
    "preferred": "n",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": "E-SBA-WELLSFARGO-2020-DOC",
   "drawn": false,
   "not_drawn_reason": "another measure of the SBA → Wells Fargo Bank flow; shown with it, never added",
   "in_default": true
  },
  {
   "id": "E-SBA-WELLSFARGO-2021",
   "from": "SBA",
   "to": "WELLSFARGO",
   "from_name": "SBA",
   "to_name": "Wells Fargo Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 269384721.42,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-SBA-WELLSFARGO-2021-DOC",
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Wells Fargo Bank, N.A.'s 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Wells Fargo Bank, National Association'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$269.4M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "WELLSFARGO",
    "rank": 8,
    "preferred": "n",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": "E-SBA-WELLSFARGO-2021-DOC",
   "drawn": false,
   "not_drawn_reason": "another measure of the SBA → Wells Fargo Bank flow; shown with it, never added",
   "in_default": true
  },
  {
   "id": "E-SBA-WELLSFARGO-2020-DOC",
   "from": "SBA",
   "to": "WELLSFARGO",
   "from_name": "SBA",
   "to_name": "Wells Fargo Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 420000000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (SEC filing; page not minted)",
   "basis": "owed",
   "represents": "Disclosed SBA PPP processing fees, Wells Fargo Bank, N.A., 2020 loans",
   "mechanism": "company-disclosed fee total",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "Wells Fargo & Co. Form 10-K 2020 (acc. 0000072971-21-000197): 'deferred approximately $420 million of SBA processing fees' on $10.5B funded through Dec. 31, 2020; same figure in DEF 14A 2021 (acc. 0001193125-21-082907). Model: $420.7M.",
     "url": "",
     "pinpoint": "",
     "access": "public (SEC filing; page not minted)"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "strong",
    "ppp_tie": "stated",
    "amount_text": "approximately $420M (company-reported)",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "WELLSFARGO",
    "rank": 8,
    "preferred": "y",
    "basis_detail": "reported actual (company filing; 'approximately')",
    "shared_with": ""
   },
   "preferred": true,
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "alts": [
    "E-SBA-WELLSFARGO-2020"
   ]
  },
  {
   "id": "E-SBA-WELLSFARGO-2021-DOC",
   "from": "SBA",
   "to": "WELLSFARGO",
   "from_name": "SBA",
   "to_name": "Wells Fargo Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 270000000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (SEC filing; page not minted)",
   "basis": "owed",
   "represents": "Disclosed SBA PPP processing fees, Wells Fargo Bank, N.A., 2021 loans",
   "mechanism": "company-disclosed fee total",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "Wells Fargo & Co. Form 10-Q Q2 2021 (acc. 0000072971-21-000267): 'funded approximately $3.5 billion of PPP loans in the first half of 2021 and deferred approximately $270 million of related SBA processing fees'. Model: $269.4M.",
     "url": "",
     "pinpoint": "",
     "access": "public (SEC filing; page not minted)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "strong",
    "ppp_tie": "stated",
    "amount_text": "approximately $270M (company-reported)",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "WELLSFARGO",
    "rank": 8,
    "preferred": "y",
    "basis_detail": "reported actual (company filing; 'approximately')",
    "shared_with": ""
   },
   "preferred": true,
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "alts": [
    "E-SBA-WELLSFARGO-2021"
   ]
  },
  {
   "id": "E-SBA-FOUNTAINHEAD-2020",
   "from": "SBA",
   "to": "FOUNTAINHEAD",
   "from_name": "SBA",
   "to_name": "Fountainhead SBF",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 15524081.15,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Fountainhead SBF LLC's 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Fountainhead SBF LLC'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$15.5M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "FOUNTAINHEAD",
    "rank": 9,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": "MF-WOMPLY-RESEARCH"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-FOUNTAINHEAD-2021",
   "from": "SBA",
   "to": "FOUNTAINHEAD",
   "from_name": "SBA",
   "to_name": "Fountainhead SBF",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 625097842.09,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Fountainhead SBF LLC's 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Fountainhead SBF LLC'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$625.1M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "FOUNTAINHEAD",
    "rank": 9,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": "MF-WOMPLY-RESEARCH"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-PNC-2020",
   "from": "SBA",
   "to": "PNC",
   "from_name": "SBA",
   "to_name": "PNC Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 392000388.53,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on PNC Bank, N.A.'s 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "BBVA USA's 30,657 loans ($4.09B; $142.2M modeled), which the SBA file mislabels 'First Source Federal Credit Union' (location 760, servicer PNC), are credited to BBVA USA, not PNC (BBVA merged into PNC 2021-10-08, after the loans were made). See RELABELS.csv.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'PNC Bank, National Association (location 44449)'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$392.0M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "PNC",
    "rank": 10,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-PNC-2021",
   "from": "SBA",
   "to": "PNC",
   "from_name": "SBA",
   "to_name": "PNC Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 214847083.51,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on PNC Bank, N.A.'s 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "BBVA USA's 30,657 loans ($4.09B; $142.2M modeled), which the SBA file mislabels 'First Source Federal Credit Union' (location 760, servicer PNC), are credited to BBVA USA, not PNC (BBVA merged into PNC 2021-10-08, after the loans were made). See RELABELS.csv.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'PNC Bank, National Association (location 44449)'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$214.8M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "PNC",
    "rank": 10,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-TRUIST-2020",
   "from": "SBA",
   "to": "TRUIST",
   "from_name": "SBA",
   "to_name": "Truist Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 407750437.81,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Truist Bank's 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "BB&T (Branch Banking and Trust, FDIC cert 9846) absorbed SunTrust (cert 867) on 2019-12-07 and was renamed Truist Bank before PPP; the SBA file has only the Truist name.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Truist Bank (location IDs 225134 NC; 18574 GA, 1 loan)'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$407.8M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "TRUIST",
    "rank": 11,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-TRUIST-2021",
   "from": "SBA",
   "to": "TRUIST",
   "from_name": "SBA",
   "to_name": "Truist Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 180706071.53,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Truist Bank's 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "BB&T (Branch Banking and Trust, FDIC cert 9846) absorbed SunTrust (cert 867) on 2019-12-07 and was renamed Truist Bank before PPP; the SBA file has only the Truist name.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Truist Bank (location IDs 225134 NC; 18574 GA, 1 loan)'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$180.7M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "TRUIST",
    "rank": 11,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-CUSTOMERS-2020",
   "from": "SBA",
   "to": "CUSTOMERS",
   "from_name": "SBA",
   "to_name": "Customers Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 111456266.81,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Customers Bank (Customers Bancorp)'s 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "Ready Capital's 2020 10-K says the SBA fees on ~$2.5B of 2020 loans it underwrote under an LSP agreement were received by 'the third-party' that bought them; the SBA file lists Readycap as originator and Customers Bank as servicer on 32,926 of those loans ($97.2M modeled). Kept with Readycap as lender of record; Rule C in RANK-SENSITIVITY.csv moves them to Customers.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Customers Bank'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$111.5M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CUSTOMERS",
    "rank": 12,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-CUSTOMERS-2021",
   "from": "SBA",
   "to": "CUSTOMERS",
   "from_name": "SBA",
   "to_name": "Customers Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 446751151.18,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Customers Bank (Customers Bancorp)'s 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "Ready Capital's 2020 10-K says the SBA fees on ~$2.5B of 2020 loans it underwrote under an LSP agreement were received by 'the third-party' that bought them; the SBA file lists Readycap as originator and Customers Bank as servicer on 32,926 of those loans ($97.2M modeled). Kept with Readycap as lender of record; Rule C in RANK-SENSITIVITY.csv moves them to Customers.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Customers Bank'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$446.8M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CUSTOMERS",
    "rank": 12,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-LENDISTRY-2020",
   "from": "SBA",
   "to": "LENDISTRY",
   "from_name": "SBA",
   "to_name": "Lendistry",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 8639905.97,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on BSD Capital, LLC dba Lendistry's 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'BSD Capital, LLC dba Lendistry'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$8.6M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "LENDISTRY",
    "rank": 13,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": "MF-WOMPLY-RESEARCH"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-LENDISTRY-2021",
   "from": "SBA",
   "to": "LENDISTRY",
   "from_name": "SBA",
   "to_name": "Lendistry",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 512442293.45,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on BSD Capital, LLC dba Lendistry's 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'BSD Capital, LLC dba Lendistry'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$512.4M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "LENDISTRY",
    "rank": 13,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": "MF-WOMPLY-RESEARCH"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "alts": [
    "E-SBA-LENDISTRY-2021-HARVESTSERVICED",
    "E-SBA-LENDISTRY-2021-OWNSERVICED"
   ]
  },
  {
   "id": "E-SBA-USBANK-2020",
   "from": "SBA",
   "to": "USBANK",
   "from_name": "SBA",
   "to_name": "U.S. Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 284948435.07,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on U.S. Bank, N.A.'s 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "The separate SBA name 'US Bank National Association' (location 11822, San Francisco; $111.3M) is MUFG Union Bank's book (merged into U.S. Bank 2023-05-26): credited to MUFG Union Bank. See RELABELS.csv.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'U.S. Bank, National Association (location 53803)'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$284.9M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "USBANK",
    "rank": 14,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-USBANK-2021",
   "from": "SBA",
   "to": "USBANK",
   "from_name": "SBA",
   "to_name": "U.S. Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 221990265.63,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on U.S. Bank, N.A.'s 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "The separate SBA name 'US Bank National Association' (location 11822, San Francisco; $111.3M) is MUFG Union Bank's book (merged into U.S. Bank 2023-05-26): credited to MUFG Union Bank. See RELABELS.csv.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'U.S. Bank, National Association (location 53803)'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$222.0M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "USBANK",
    "rank": 14,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-TDBANK-2020",
   "from": "SBA",
   "to": "TDBANK",
   "from_name": "SBA",
   "to_name": "TD Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 298280044.47,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on TD Bank, N.A.'s 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'TD Bank, National Association'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$298.3M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "TDBANK",
    "rank": 15,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-TDBANK-2021",
   "from": "SBA",
   "to": "TDBANK",
   "from_name": "SBA",
   "to_name": "TD Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 199633473.69,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on TD Bank, N.A.'s 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'TD Bank, National Association'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$199.6M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "TDBANK",
    "rank": 15,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-ITRIA-2020",
   "from": "SBA",
   "to": "ITRIA",
   "from_name": "SBA",
   "to_name": "Itria Ventures",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 5823161.98,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Itria Ventures LLC (Biz2Credit affiliate)'s 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Itria Ventures LLC'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$5.8M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "ITRIA",
    "rank": 16,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-ITRIA-2021",
   "from": "SBA",
   "to": "ITRIA",
   "from_name": "SBA",
   "to_name": "Itria Ventures",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 467581644.08,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Itria Ventures LLC (Biz2Credit affiliate)'s 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Itria Ventures LLC'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$467.6M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "ITRIA",
    "rank": 16,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-KEYBANK-2020",
   "from": "SBA",
   "to": "KEYBANK",
   "from_name": "SBA",
   "to_name": "KeyBank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 244007549.84,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on KeyBank N.A.'s 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'KeyBank National Association'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$244.0M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "KEYBANK",
    "rank": 17,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-KEYBANK-2021",
   "from": "SBA",
   "to": "KEYBANK",
   "from_name": "SBA",
   "to_name": "KeyBank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 135287186.12,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on KeyBank N.A.'s 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'KeyBank National Association'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$135.3M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "KEYBANK",
    "rank": 17,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-ZIONS-2020",
   "from": "SBA",
   "to": "ZIONS",
   "from_name": "SBA",
   "to_name": "Zions Bancorporation",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 220686902.85,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Zions Bancorporation, N.A.'s 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "One national-bank charter with state-branded divisions; one SBA location.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record ''Zions Bank, A Division of' (single location 72601; name truncated in the SBA file)'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$220.7M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "ZIONS",
    "rank": 18,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-ZIONS-2021",
   "from": "SBA",
   "to": "ZIONS",
   "from_name": "SBA",
   "to_name": "Zions Bancorporation",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 140673144.1,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Zions Bancorporation, N.A.'s 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "One national-bank charter with state-branded divisions; one SBA location.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record ''Zions Bank, A Division of' (single location 72601; name truncated in the SBA file)'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$140.7M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "ZIONS",
    "rank": 18,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-MTBANK-2020",
   "from": "SBA",
   "to": "MTBANK",
   "from_name": "SBA",
   "to_name": "Manufacturers and Traders Trust Company",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 206295480.58,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Manufacturers and Traders Trust Company (M&T Bank)'s 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "Location 15793 (Bridgeport CT; 30,935 loans; $137.3M) is People's United Bank's book (merged into M&T 2022-04-02): credited to People's United. See RELABELS.csv.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Manufacturers and Traders Trust Company (location 46391 Buffalo NY)'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$206.3M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "MTBANK",
    "rank": 19,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-MTBANK-2021",
   "from": "SBA",
   "to": "MTBANK",
   "from_name": "SBA",
   "to_name": "Manufacturers and Traders Trust Company",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 131593187.8,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Manufacturers and Traders Trust Company (M&T Bank)'s 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "Location 15793 (Bridgeport CT; 30,935 loans; $137.3M) is People's United Bank's book (merged into M&T 2022-04-02): credited to People's United. See RELABELS.csv.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Manufacturers and Traders Trust Company (location 46391 Buffalo NY)'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$131.6M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "MTBANK",
    "rank": 19,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-READYCAP-2020",
   "from": "SBA",
   "to": "READYCAP",
   "from_name": "SBA",
   "to_name": "ReadyCap Lending",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 102523263.9,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on ReadyCap Lending, LLC (Ready Capital Corp.)'s 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "Lender of record per the SBA file for 34,221 2020 loans, but Ready Capital's 2020 10-K says it kept only ~$114.7M of 2020 loans (processing fees ~$5.2M) and sold ~$2.5B to a third party that received the SBA fees, paying Ready Capital $43.3M. Rule C in RANK-SENSITIVITY.csv shows the ranking with those fees moved to the purchaser.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Readycap Lending, LLC'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$102.5M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "READYCAP",
    "rank": 20,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-READYCAP-2021",
   "from": "SBA",
   "to": "READYCAP",
   "from_name": "SBA",
   "to_name": "ReadyCap Lending",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 204933996.62,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on ReadyCap Lending, LLC (Ready Capital Corp.)'s 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "Lender of record per the SBA file for 34,221 2020 loans, but Ready Capital's 2020 10-K says it kept only ~$114.7M of 2020 loans (processing fees ~$5.2M) and sold ~$2.5B to a third party that received the SBA fees, paying Ready Capital $43.3M. Rule C in RANK-SENSITIVITY.csv shows the ranking with those fees moved to the purchaser.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Readycap Lending, LLC'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$204.9M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "READYCAP",
    "rank": 20,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-HUNTINGTON-2020",
   "from": "SBA",
   "to": "HUNTINGTON",
   "from_name": "SBA",
   "to_name": "The Huntington National Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 200998233.29,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on The Huntington National Bank's 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "Location 121736 (Sioux Falls SD; 24,418 loans; $100.1M) is TCF National Bank's book (merged into Huntington 2021-06-09): credited to TCF except one loan approved after the merger. See RELABELS.csv.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'The Huntington National Bank (location 57328; plus 1 loan at location 121736 approved after 2021-06-09)'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$201.0M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "HUNTINGTON",
    "rank": 21,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-HUNTINGTON-2021",
   "from": "SBA",
   "to": "HUNTINGTON",
   "from_name": "SBA",
   "to_name": "The Huntington National Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 99840497.24,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on The Huntington National Bank's 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "Location 121736 (Sioux Falls SD; 24,418 loans; $100.1M) is TCF National Bank's book (merged into Huntington 2021-06-09): credited to TCF except one loan approved after the merger. See RELABELS.csv.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'The Huntington National Bank (location 57328; plus 1 loan at location 121736 approved after 2021-06-09)'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$99.8M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "HUNTINGTON",
    "rank": 21,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-CITIZENS-2020",
   "from": "SBA",
   "to": "CITIZENS",
   "from_name": "SBA",
   "to_name": "Citizens Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 165617686.57,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Citizens Bank, N.A.'s 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "Location 70644 (Abilene TX; 319 loans; $1.0M) is unexplained; left with Citizens as an unverified lead. 'Investors Bank, A Division of Citizens' (merged 2022-04-07) is a separate lender.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Citizens Bank, National Association (locations 434162 Providence RI; 70644 Abilene TX)'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$165.6M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CITIZENS",
    "rank": 22,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-CITIZENS-2021",
   "from": "SBA",
   "to": "CITIZENS",
   "from_name": "SBA",
   "to_name": "Citizens Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 127551114.1,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Citizens Bank, N.A.'s 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "Location 70644 (Abilene TX; 319 loans; $1.0M) is unexplained; left with Citizens as an unverified lead. 'Investors Bank, A Division of Citizens' (merged 2022-04-07) is a separate lender.",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Citizens Bank, National Association (locations 434162 Providence RI; 70644 Abilene TX)'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$127.6M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CITIZENS",
    "rank": 22,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-FIFTHTHIRD-2020",
   "from": "SBA",
   "to": "FIFTHTHIRD",
   "from_name": "SBA",
   "to_name": "Fifth Third Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 165922643.53,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Fifth Third Bank's 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Fifth Third Bank (locations 58036, 58039, 58063, all Cincinnati OH)'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$165.9M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "FIFTHTHIRD",
    "rank": 23,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-FIFTHTHIRD-2021",
   "from": "SBA",
   "to": "FIFTHTHIRD",
   "from_name": "SBA",
   "to_name": "Fifth Third Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 106823311.88,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Fifth Third Bank's 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Fifth Third Bank (locations 58036, 58039, 58063, all Cincinnati OH)'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$106.8M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "FIFTHTHIRD",
    "rank": 23,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-REGIONS-2020",
   "from": "SBA",
   "to": "REGIONS",
   "from_name": "SBA",
   "to_name": "Regions Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 156805944.69,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Regions Bank's 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Regions Bank'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$156.8M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "REGIONS",
    "rank": 24,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-REGIONS-2021",
   "from": "SBA",
   "to": "REGIONS",
   "from_name": "SBA",
   "to_name": "Regions Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 111645203.62,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Regions Bank's 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Regions Bank'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$111.6M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "REGIONS",
    "rank": 24,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-CELTIC-2020",
   "from": "SBA",
   "to": "CELTIC",
   "from_name": "SBA",
   "to_name": "Celtic Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 175176125.46,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Celtic Bank Corporation's 2020 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Celtic Bank Corporation'; 2020 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$175.2M modeled",
    "hop": "1",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CELTIC",
    "rank": 25,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": "MF-WOMPLY-RESEARCH"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-SBA-CELTIC-2021",
   "from": "SBA",
   "to": "CELTIC",
   "from_name": "SBA",
   "to_name": "Celtic Bank",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 57882816.29,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "SBA PPP processing fees on Celtic Bank Corporation's 2021 loans",
   "mechanism": "SBA lender processing fee paid to the lender of record after disbursement",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House fee model: SBA PPP loan-level file (release 2024-09-30) priced loan by loan (85 FR 20811; 86 FR 3692; 86 FR 3712), re-aggregated by lender of record",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender of record 'Celtic Bank Corporation'; 2021 approvals",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "amount_text": "$57.9M modeled",
    "hop": "1",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CELTIC",
    "rank": 25,
    "preferred": "y",
    "basis_detail": "accrued: fee owed on every disbursed loan in the file; not all were paid",
    "shared_with": "MF-WOMPLY-RESEARCH"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-BOFA-BOFA_PLEDGE_RECIPIENTS-DONATION",
   "from": "BOFA",
   "to": "BOFA_PLEDGE_RECIPIENTS",
   "from_name": "Bank of America",
   "to_name": "Small businesses, communities and nonprofits",
   "flow_type": "donation",
   "relation": "relationship",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "pledge May 4, 2020; repeated May 26-27, 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "pledged",
   "represents": "Pledge only; amount given not found in 10-Qs Q1-Q3 2020 and Q1-Q2 2021, 10-Ks 2020-2021, 8-K releases, DEF 14A 2021, House statement Sept 21, 2022",
   "mechanism": "Voluntary pledge of net proceeds of PPP fees (fees less costs the bank counted; neither published)",
   "judgment": false,
   "notes": "The 2021 proxy separately reports >$250M of capital to CDFIs/MDIs \"to facilitate lending through the PPP\" and $10M in grants; no document says these came from PPP fees, so they are not drawn as fee flows.",
   "sources": [
    {
     "label": "Bank of America press release, May 4, 2020 (Wayback capture of 2022-02-08); Brian Moynihan written testimony, May 26, 2021, p. 5",
     "url": "/source-documents/moynihantestimony-205-26-21-pdf-2200620c3f82d1c7-50dd15e56d/",
     "pinpoint": "testimony p. 5: \"any net proceeds related to PPP fees will be dedicated to support small businesses and the communities and nonprofits we serve\"",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "evidence_strength": "medium",
    "ppp_tie": "stated",
    "gap_ref": "G-BOFA-1",
    "amount_text": "unknown: \"net proceeds\" pledged; no amount ever reported",
    "hop": "2"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "BOFA",
    "rank": 2,
    "preferred": "",
    "basis_detail": "pledged",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-PRESTAMOS-BLUEACORN-REFERRAL",
   "from": "PRESTAMOS",
   "to": "BLUEACORN",
   "from_name": "Prestamos CDFI",
   "to_name": "Blueacorn",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 700000000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "Jan 1, 2021 - Feb 28, 2022 (cash-flow statement period)",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "LSP fees paid by Prestamos to Blueacorn out of SBA processing fees",
   "mechanism": "Lender service provider agreement of Apr. 14, 2021 (Prestamos paid Blueacorn 70% of the SBA fee, 10% held back, per Blueacorn counsel)",
   "judgment": false,
   "notes": "Company financials obtained by Congress; unaudited. Report text elsewhere: \"over $700 million\".",
   "sources": [
    {
     "label": "House Select Subcommittee on the Coronavirus Crisis, 'We Are Not the Fraud Police' (Dec. 1, 2022), p. 23 and nn. 152-153 (Blueacorn simplified cash-flow statement, BA-SSCC-0000121-22)",
     "url": "/source-documents/2022-12-01-we-are-not-the-fraud-police-how-fintechs-facilitated-fraud-in-the-pa/",
     "pinpoint": "p. 23: \"Prestamos paid Blueacorn $700 million and Capital Plus paid Blueacorn $386 million\"",
     "access": "public",
     "doc_label": "We Are Not the Fraud Police: How Fintechs Facilitated Fraud in the Paycheck Protection Program"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "medium",
    "ppp_tie": "stated",
    "amount_text": "over $700 million",
    "hop": "2",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "PRESTAMOS",
    "rank": 4,
    "preferred": "",
    "basis_detail": "paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-PRESTAMOS-PRESTAMOS_RETAINED-RETAINED",
   "from": "PRESTAMOS",
   "to": "PRESTAMOS_RETAINED",
   "from_name": "Prestamos CDFI",
   "to_name": "Chicanos Por La Causa (parent nonprofit)",
   "flow_type": "retained",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": 355074365.58,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "arithmetic",
   "status_raw": "",
   "bound": "max",
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "retained",
   "represents": "Upper bound on fees Prestamos kept; its costs and any other partner payments are not public",
   "mechanism": "Subtraction: modeled gross fees minus the documented payment to Blueacorn",
   "judgment": false,
   "notes": "Upper bound because the $700M is a floor (\"over\") and the gross is modeled (accrued).",
   "sources": [
    {
     "label": "Prestamos's total in the fee ranking less its payments to Blueacorn (our arithmetic)",
     "url": "",
     "pinpoint": "",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "weak",
    "ppp_tie": "stated",
    "gap_ref": "G-PRESTAMOS-1",
    "amount_text": "at most $355.1M (modeled gross less documented $700M)",
    "hop": "2",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "PRESTAMOS",
    "rank": 4,
    "preferred": "",
    "basis_detail": "retained",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-BLUEACORN-PAYNERD-EXPENSE",
   "from": "BLUEACORN",
   "to": "PAYNERD",
   "from_name": "Blueacorn",
   "to_name": "Paynerd / Paynerdier",
   "flow_type": "expense",
   "relation": "transfer",
   "amount": 666000000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021 - Feb 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "lsp_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "Blueacorn outflow: Paynerd / Paynerdier (marketing and lead generation vendor)",
   "mechanism": "Blueacorn spending out of LSP fees received from Prestamos and Capital Plus (not allocable between the two lenders)",
   "judgment": false,
   "notes": "Owned in detail by CAPPLUS-BLUEACORN-PROFILES; shown once here, attached to both lenders.",
   "sources": [
    {
     "label": "House Select Subcommittee on the Coronavirus Crisis, 'We Are Not the Fraud Police' (Dec. 1, 2022) (Blueacorn financials obtained by the Subcommittee)",
     "url": "/source-documents/2022-12-01-we-are-not-the-fraud-police-how-fintechs-facilitated-fraud-in-the-pa/",
     "pinpoint": "p. 26: $666M to Paynerd, \"founded and operated by Blueacorn Strategic Advisor Matt Mandell and Blueacorn Chief Marketing Officer Taylor Hendricksen\"",
     "access": "public",
     "doc_label": "We Are Not the Fraud Police: How Fintechs Facilitated Fraud in the Paycheck Protection Program"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "medium",
    "ppp_tie": "stated",
    "amount_text": "$666 million",
    "hop": "3",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "PRESTAMOS;CAPPLUS",
    "rank": "",
    "preferred": "",
    "basis_detail": "paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-BLUEACORN-BLUEACORN_OWNERS-DISTRIBU",
   "from": "BLUEACORN",
   "to": "BLUEACORN_OWNERS",
   "from_name": "Blueacorn",
   "to_name": "Blueacorn owners",
   "flow_type": "distribution",
   "relation": "transfer",
   "amount": 258000000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021 - Feb 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "lsp_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "distributed",
   "represents": "Blueacorn outflow: Blueacorn owners",
   "mechanism": "Blueacorn spending out of LSP fees received from Prestamos and Capital Plus (not allocable between the two lenders)",
   "judgment": false,
   "notes": "Owned in detail by CAPPLUS-BLUEACORN-PROFILES; shown once here, attached to both lenders.",
   "sources": [
    {
     "label": "House Select Subcommittee on the Coronavirus Crisis, 'We Are Not the Fraud Police' (Dec. 1, 2022) (Blueacorn financials obtained by the Subcommittee)",
     "url": "/source-documents/2022-12-01-we-are-not-the-fraud-police-how-fintechs-facilitated-fraud-in-the-pa/",
     "pinpoint": "p. 26: $258M to owners; p. 2 summary says \"nearly $300 million in profits to its ownership\"; p. 21 \"over $250 million\"",
     "access": "public",
     "doc_label": "We Are Not the Fraud Police: How Fintechs Facilitated Fraud in the Paycheck Protection Program"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "medium",
    "ppp_tie": "stated",
    "amount_text": "$258 million",
    "hop": "3",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "PRESTAMOS;CAPPLUS",
    "rank": "",
    "preferred": "",
    "basis_detail": "distributed",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-BLUEACORN-BLUEACORN_TECHNOLOGY-EXPENSE",
   "from": "BLUEACORN",
   "to": "BLUEACORN_TECHNOLOGY",
   "from_name": "Blueacorn",
   "to_name": "Technology costs",
   "flow_type": "expense",
   "relation": "transfer",
   "amount": 51597240.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021 - Feb 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "lsp_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "Blueacorn outflow: Technology costs",
   "mechanism": "Blueacorn spending out of LSP fees received from Prestamos and Capital Plus (not allocable between the two lenders)",
   "judgment": false,
   "notes": "Owned in detail by CAPPLUS-BLUEACORN-PROFILES; shown once here, attached to both lenders.",
   "sources": [
    {
     "label": "House Select Subcommittee on the Coronavirus Crisis, 'We Are Not the Fraud Police' (Dec. 1, 2022) (Blueacorn financials obtained by the Subcommittee)",
     "url": "/source-documents/2022-12-01-we-are-not-the-fraud-police-how-fintechs-facilitated-fraud-in-the-pa/",
     "pinpoint": "p. 27: technology $51,597,240 (4.75%)",
     "access": "public",
     "doc_label": "We Are Not the Fraud Police: How Fintechs Facilitated Fraud in the Paycheck Protection Program"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "medium",
    "ppp_tie": "stated",
    "amount_text": "$51,597,240",
    "hop": "3",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "PRESTAMOS;CAPPLUS",
    "rank": "",
    "preferred": "",
    "basis_detail": "paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-BLUEACORN-BLUEACORN_ELIGIBILITY-EXPENSE",
   "from": "BLUEACORN",
   "to": "BLUEACORN_ELIGIBILITY",
   "from_name": "Blueacorn",
   "to_name": "Eligibility review costs",
   "flow_type": "expense",
   "relation": "transfer",
   "amount": 13713563.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021 - Feb 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "lsp_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "Blueacorn outflow: Eligibility review costs",
   "mechanism": "Blueacorn spending out of LSP fees received from Prestamos and Capital Plus (not allocable between the two lenders)",
   "judgment": false,
   "notes": "Owned in detail by CAPPLUS-BLUEACORN-PROFILES; shown once here, attached to both lenders.",
   "sources": [
    {
     "label": "House Select Subcommittee on the Coronavirus Crisis, 'We Are Not the Fraud Police' (Dec. 1, 2022) (Blueacorn financials obtained by the Subcommittee)",
     "url": "/source-documents/2022-12-01-we-are-not-the-fraud-police-how-fintechs-facilitated-fraud-in-the-pa/",
     "pinpoint": "p. 27: eligibility $13,713,563 (1.26%)",
     "access": "public",
     "doc_label": "We Are Not the Fraud Police: How Fintechs Facilitated Fraud in the Paycheck Protection Program"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "medium",
    "ppp_tie": "stated",
    "amount_text": "$13,713,563",
    "hop": "3",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "PRESTAMOS;CAPPLUS",
    "rank": "",
    "preferred": "",
    "basis_detail": "paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-BLUEACORN-BLUEACORN_FRAUD_PREVENTION-EXPENSE",
   "from": "BLUEACORN",
   "to": "BLUEACORN_FRAUD_PREVENTION",
   "from_name": "Blueacorn",
   "to_name": "Fraud prevention costs",
   "flow_type": "expense",
   "relation": "transfer",
   "amount": 8682207.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021 - Feb 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "lsp_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "Blueacorn outflow: Fraud prevention costs",
   "mechanism": "Blueacorn spending out of LSP fees received from Prestamos and Capital Plus (not allocable between the two lenders)",
   "judgment": false,
   "notes": "Owned in detail by CAPPLUS-BLUEACORN-PROFILES; shown once here, attached to both lenders.",
   "sources": [
    {
     "label": "House Select Subcommittee on the Coronavirus Crisis, 'We Are Not the Fraud Police' (Dec. 1, 2022) (Blueacorn financials obtained by the Subcommittee)",
     "url": "/source-documents/2022-12-01-we-are-not-the-fraud-police-how-fintechs-facilitated-fraud-in-the-pa/",
     "pinpoint": "p. 27: fraud prevention $8,682,207 (0.79%)",
     "access": "public",
     "doc_label": "We Are Not the Fraud Police: How Fintechs Facilitated Fraud in the Paycheck Protection Program"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "medium",
    "ppp_tie": "stated",
    "amount_text": "$8,682,207",
    "hop": "3",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "PRESTAMOS;CAPPLUS",
    "rank": "",
    "preferred": "",
    "basis_detail": "paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-CROSSRIVER-KABBAGE-REFERRAL",
   "from": "CROSSRIVER",
   "to": "KABBAGE",
   "from_name": "Cross River Bank",
   "to_name": "Kabbage",
   "flow_type": "referral/tech fee",
   "relation": "relationship",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "Cross River payments to Kabbage, Inc. (now KServicing): relationship documented, amount not public",
   "mechanism": "2020 loan program agreement: Kabbage marketed and subserviced as Cross River's agent; Cross River ended it Aug. 2020 (House report p. 69)",
   "judgment": false,
   "notes": "DOJ complaint (Dec. 2024) puts Kabbage's 2020 PPP processing fees at \"more than $217 million\" across its own book and loans funded through Customers and Cross River; the Cross River share is not split. Cross River's objection (Doc. 206 n.3) says it \"prepaid the Debtors for servicing fees\", amount not stated.",
   "sources": [
    {
     "label": "Kabbage first-day declaration, In re Kabbage, Inc. d/b/a KServicing, Bankr. D. Del. No. 22-10951, Doc. 13, para. 32 (LPA of Apr. 13, 2020: market \"as CRB's agent\", subservice)",
     "url": "/court-filings/kservicing-bankruptcy/2022-10-04-first-day-declaration-rieger-paganis/",
     "pinpoint": "para. 32",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "none",
    "ppp_tie": "stated",
    "gap_ref": "G-CRB-1",
    "amount_text": "unknown",
    "hop": "2",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CROSSRIVER",
    "rank": 5,
    "preferred": "",
    "basis_detail": "paid (amount unknown)",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-CROSSRIVER-BLUEVINE-REFERRAL",
   "from": "CROSSRIVER",
   "to": "BLUEVINE",
   "from_name": "Cross River Bank",
   "to_name": "BlueVine",
   "flow_type": "referral/tech fee",
   "relation": "relationship",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "Cross River payments to BlueVine: relationship documented, amount not public",
   "mechanism": "Fintech partner; BlueVine worked exclusively with Celtic and Cross River ($8.9B to 300,000+ businesses, House report p. 73)",
   "judgment": false,
   "notes": "Fee terms not public.",
   "sources": [
    {
     "label": "BlueVine letters to the Select Subcommittee (Akin Gump, Aug. 20, 2021 and Sept. 9, 2022)",
     "url": "/source-documents/bluevine-batched-docs-with-redactions-4852a868a41c-44fe6d5d6c/",
     "pinpoint": "letter of Sept. 9, 2022, items 1-2: \"the fees it paid BlueVine for its services during the PPP\"",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "evidence_strength": "none",
    "ppp_tie": "stated",
    "gap_ref": "G-CRB-1",
    "amount_text": "unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CROSSRIVER",
    "rank": 5,
    "preferred": "",
    "basis_detail": "paid (amount unknown)",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-CROSSRIVER-CROSS_RIVER_OTHER_PARTNERS-REFERRAL",
   "from": "CROSSRIVER",
   "to": "CROSS_RIVER_OTHER_PARTNERS",
   "from_name": "Cross River Bank",
   "to_name": "Intuit",
   "flow_type": "referral/tech fee",
   "relation": "relationship",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "Cross River payments to Intuit (QuickBooks) and ApplePie Capital: relationship documented, amount not public",
   "mechanism": "Application channels named by Cross River",
   "judgment": false,
   "notes": "Whether and what Cross River paid these partners is not public.",
   "sources": [
    {
     "label": "Cross River PPP support page",
     "url": "/source-documents/cross-river-paycheck-protection-program-support-page-ppp-channels-incl-a6590542ae/",
     "pinpoint": "\"directly through Cross River, through ApplePie or BlueVine, or through Kabbage\"; \"through Intuit QuickBooks\"",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "evidence_strength": "none",
    "ppp_tie": "stated",
    "gap_ref": "G-CRB-1",
    "amount_text": "unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CROSSRIVER",
    "rank": 5,
    "preferred": "",
    "basis_detail": "paid (amount unknown)",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-CAPPLUS-CAPITAL_PLUS_LSPS-REFERRAL",
   "from": "CAPPLUS",
   "to": "CAPITAL_PLUS_LSPS",
   "from_name": "Capital Plus Financial, LLC",
   "to_name": "Capital Plus Financial, LLC's lending service partners",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 623526413.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "fiscal years ended Oct. 31, 2021-2023",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "billed",
   "represents": "Capital Plus fees to LSPs (Blueacorn and others)",
   "mechanism": "\"PPP processing fees\" expense, \"paid to the Company's lending service partners\"; FY2021 $628,095,999, FY2022 ($8,597,435), FY2023 $4,027,849",
   "judgment": false,
   "notes": "Expense line 'PPP processing fees', booked entirely in Capital Plus's column. Includes an $80M Blueacorn accrual the company disputes (FY2023 note 19) and, at FY2021 year-end, $256,159,538 of accrued LSP fees then unpaid. Payee split not disclosed.",
   "sources": [
    {
     "label": "Crossroads FY2021 annual disclosure (income statement, notes 6 and 8); Crossroads Impact Corp FY2023 audited consolidated financial statements",
     "url": "/court-filings/crossroads-capital-plus-otc-filings/2022-01-01-crossroads-fy2021-annual-disclosure/",
     "pinpoint": "",
     "access": "public",
     "doc_label": "Crossroads Systems OTC Annual Disclosure FY2021"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "strong",
    "ppp_tie": "stated",
    "gap_ref": "G-CP-1",
    "amount_text": "$623,526,413 expensed FY2021-FY2023",
    "hop": "2",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CAPPLUS",
    "rank": 6,
    "preferred": "",
    "basis_detail": "billed/owed (expensed; includes accruals)",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-CAPPLUS-BLUEACORN-LSP",
   "from": "CAPPLUS",
   "to": "BLUEACORN",
   "from_name": "Capital Plus Financial, LLC",
   "to_name": "Blueacorn",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 386000000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "Jan 1, 2021 - Feb 28, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "reported",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "Capital Plus payments to Blueacorn",
   "mechanism": "LSP agreement (20% of fee with 50% held back, plus 41% of remainder, per Blueacorn counsel); part of the $623.5M above",
   "judgment": false,
   "notes": "Sits inside the $623.5M expense row; do not add the two.",
   "sources": [
    {
     "label": "House Select Subcommittee on the Coronavirus Crisis, 'We Are Not the Fraud Police' (Dec. 1, 2022), p. 23 and nn. 152-153",
     "url": "/source-documents/2022-12-01-we-are-not-the-fraud-police-how-fintechs-facilitated-fraud-in-the-pa/",
     "pinpoint": "\"Capital Plus paid Blueacorn $386 million\"",
     "access": "public",
     "doc_label": "We Are Not the Fraud Police: How Fintechs Facilitated Fraud in the Paycheck Protection Program"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "medium",
    "ppp_tie": "stated",
    "amount_text": "$386 million received by Blueacorn",
    "hop": "2",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CAPPLUS",
    "rank": 6,
    "preferred": "",
    "basis_detail": "paid",
    "shared_with": "MF-WOMPLY-RESEARCH (same id in its ledger; that ledger marks MF-TOP25 as owner)"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-CAPPLUS-BLUEACORN-CLAIM",
   "from": "CAPPLUS",
   "to": "BLUEACORN",
   "from_name": "Capital Plus Financial, LLC",
   "to_name": "Blueacorn",
   "flow_type": "claim",
   "relation": "relationship",
   "amount": 80000000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "accrued as of FY2023 (Oct. 31, 2023)",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "billed",
   "represents": "Accrued, unpaid Blueacorn fees",
   "mechanism": "Arbitration pending per note 19",
   "judgment": false,
   "notes": "Inside the $623.5M expense row.",
   "sources": [
    {
     "label": "Crossroads Impact Corp FY2023 audited financial statements, note 19",
     "url": "/source-documents/crossroads-impact-corp-fy2023-audited-consolidated-financials/",
     "pinpoint": "\"the Company had accrued $80 million in fees due to BlueAcorn. While the Company disputes that these amounts are owed...\"",
     "access": "public",
     "doc_label": "Crossroads Impact Corp Fy2023 Audited Consolidated Financials"
    }
   ],
   "panel": "A",
   "years": [
    "other"
   ],
   "facts": {
    "evidence_strength": "medium",
    "ppp_tie": "stated",
    "amount_text": "$80 million accrued, disputed",
    "hop": "2",
    "year": "after"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CAPPLUS",
    "rank": 6,
    "preferred": "",
    "basis_detail": "billed/owed (accrued; disputed)",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-CAPPLUS-CAPITAL_PLUS_RETAINED-RETAINED",
   "from": "CAPPLUS",
   "to": "CAPITAL_PLUS_RETAINED",
   "from_name": "Capital Plus Financial, LLC",
   "to_name": "Capital Plus Financial, LLC: net PPP income",
   "flow_type": "retained",
   "relation": "transfer",
   "amount": 256860836.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "fiscal year ended Oct. 31, 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "profit",
   "represents": "\"Net Income from PPP\", a line in the Crossroads group's FY2021 disclosure; the whole amount sits in Capital Plus Financial, LLC's column (includes interest; not the same basis as fees)",
   "mechanism": "Company-reported PPP net income: fees less LSP fees, plus PPP interest income ($26,779,041), less PPPLF interest ($10,245,153)",
   "judgment": false,
   "notes": "Fee-only basis FY2021-FY2023: $305,703,336 retained = $929,229,749 - $623,526,413 (arithmetic). Entity: the note-6 'Net Income from PPP' covers PPP lines that all sit in Capital Plus's column. Capital Plus column net income FY2021 $264,972,022 (unaudited, before group income tax); Crossroads group consolidated net income $195,398,349; neither is the other's profit.",
   "sources": [
    {
     "label": "Crossroads FY2021 annual disclosure",
     "url": "/court-filings/crossroads-capital-plus-otc-filings/2022-01-01-crossroads-fy2021-annual-disclosure/",
     "pinpoint": "",
     "access": "public",
     "doc_label": "Crossroads Systems OTC Annual Disclosure FY2021"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "strong",
    "ppp_tie": "stated",
    "amount_text": "$256,860,836 \"Net Income from PPP\", FY2021: reported by the Crossroads group; all in Capital Plus Financial, LLC's column",
    "hop": "2",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CAPPLUS",
    "rank": 6,
    "preferred": "",
    "basis_detail": "profit",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "entity_note": "Entity: the $256,860,836 \"Net Income from PPP\" is a line in the Crossroads group's FY2021 disclosure (the reporting entity); the whole amount sits in the column of Capital Plus Financial, LLC (the economic entity). It is not Crossroads' own profit.",
   "in_default": true
  },
  {
   "id": "E-CAPITAL_PLUS_RETAINED-CROSSROADS_SHAREHOLDERS-DISTRIBU",
   "from": "CROSSROADS",
   "to": "CROSSROADS_SHAREHOLDERS",
   "from_name": "Crossroads Systems, Inc. (now Crossroads Impact Corp.)",
   "to_name": "Crossroads Systems, Inc. shareholders",
   "flow_type": "distribution",
   "relation": "transfer",
   "amount": 238900000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "July 26, 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": "2021-07-26",
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "distributed",
   "represents": "Owner distribution; tie to PPP fees is alleged, not stated by the company",
   "mechanism": "Special cash dividend; company letter says \"we are now overcapitalized\" without naming PPP",
   "judgment": false,
   "notes": "Paid by the parent, Crossroads, to its own shareholders; not a Capital Plus distribution. Id kept from v1 for join stability (v1 routed it from CAPITAL_PLUS_RETAINED). Not drawn: no supported allocation of the dividend to PPP fees. Context: Crossroads group consolidated net income FY2020 $3,646,531, FY2021 $195,398,349; Capital Plus column FY2021 $264,972,022; 'Net Income from PPP' FY2021 $256,860,836 (a line in the Crossroads group's disclosure; the whole amount sits in Capital Plus's column; not Crossroads' own profit). Exact amount: 5,971,994 shares x $40 = $238,879,760 (FY2021 cash-flow statement, 'Common equity distributions'). Crossroads' own column had $20,649 cash at 2020-10-31 and no revenue in FY2021; its intercompany payable to Capital Plus rose $282,699,550 in the year (see E-CAPPLUS-CROSSROADS-INTERCO).",
   "sources": [
    {
     "label": "Crossroads press release, July 15, 2021; Q2 FY2021 shareholder letter",
     "url": "/source-documents/crossroads-special-dividend-2021-07-15-4caa8270a7/",
     "pinpoint": "",
     "access": "public"
    }
   ],
   "panel": "A",
   "alleged_tie": true,
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "medium",
    "ppp_tie": "alleged",
    "gap_ref": "G-CP-3",
    "amount_text": "approximately $238.9 million ($40/share, paid July 26, 2021)",
    "hop": "2",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CAPPLUS",
    "rank": 6,
    "preferred": "",
    "basis_detail": "distributed",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "entity_note": "Entity: Crossroads Systems, Inc. (renamed Crossroads Impact Corp. in June 2022) is the parent holding company that paid the July 2021 special dividend to its own shareholders; the PPP loans and fees belong to its subsidiary, Capital Plus Financial, LLC.",
   "in_default": true,
   "v3_note": "Drawn as a thin grey line, not to scale: no record allocates the dividend to PPP fees."
  },
  {
   "id": "E-WELLSFARGO-WELLS_OPEN_FOR_BUSINESS_FUND-DONATION",
   "from": "WELLSFARGO",
   "to": "WELLS_OPEN_FOR_BUSINESS_FUND",
   "from_name": "Wells Fargo Bank",
   "to_name": "Open for Business Fund grantees",
   "flow_type": "donation",
   "relation": "transfer",
   "amount": 420000000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "donated as recognized, Q3 2020 - Q4 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": "through 2021-12-31",
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "Wells donation of its 2020 PPP fees",
   "mechanism": "Voluntary commitment to donate all gross processing fees on 2020 loans, paid as the fees were recognized: $51M by Sept. 30, 2020; ~$85M by Dec. 31, 2020; ~$125M Mar. 2021; ~$260M June 2021; $305M Sept. 2021; ~$420M Dec. 2021",
   "judgment": false,
   "notes": "Grant-by-grant list not public; grantee impact figures are Wells claims, unaudited.",
   "sources": [
    {
     "label": "Wells Fargo & Co. Form 10-K 2021 (acc. 0000072971-22-000096): \"In 2021, we fulfilled this approximately $420 million commitment\"; 4Q21 results presentation (\"Fulfilled our ~$420 million commitment\")",
     "url": "",
     "pinpoint": "",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "strong",
    "ppp_tie": "stated",
    "gap_ref": "G-WF-2",
    "amount_text": "approximately $420 million (all gross 2020 fees), \"fulfilled\" in 2021",
    "hop": "2",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "WELLSFARGO",
    "rank": 8,
    "preferred": "",
    "basis_detail": "paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-WELLSFARGO-WELLS_2021_PLEDGE-DONATION",
   "from": "WELLSFARGO",
   "to": "WELLS_2021_PLEDGE",
   "from_name": "Wells Fargo Bank",
   "to_name": "Charitable recipients",
   "flow_type": "donation",
   "relation": "relationship",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "pledged Q1-Q3 2021 10-Qs",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "pledged",
   "represents": "Pledge only",
   "mechanism": "Pledge of net profits (fees less costs) on 2021 loans",
   "judgment": false,
   "notes": "Not mentioned in the 2021 10-K, 2022 10-Qs, 2022 10-K or 2022 proxy (our search).",
   "sources": [
    {
     "label": "Wells Fargo & Co. Form 10-Q Q2 2021 and Q3 2021 (acc. 0000072971-21-000317): \"committed to donate any net profits from processing fees received from PPP loans funded in 2021\"",
     "url": "",
     "pinpoint": "",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "medium",
    "ppp_tie": "stated",
    "gap_ref": "G-WF-1",
    "amount_text": "unknown: \"any net profits\" on 2021 loans pledged; outcome never reported",
    "hop": "2",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "WELLSFARGO",
    "rank": 8,
    "preferred": "",
    "basis_detail": "pledged",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-CUSTOMERS-READYCAP-REFERRAL",
   "from": "CUSTOMERS",
   "to": "READYCAP",
   "from_name": "Customers Bank",
   "to_name": "ReadyCap Lending",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 43300000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020 ($27.8M recognized at origination, $15.5M over servicing/forgiveness)",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "LSP fees paid to Ready Capital on 2020 loans",
   "mechanism": "LSP agreement of Apr. 28, 2020: Ready Capital sourced/underwrote ~$2.5B of loans sold to the third party and received one-half of the SBA fees less agent fees",
   "judgment": false,
   "notes": "Payer named only as \"a third-party\"; identified as Customers Bank from the SBA file (Customers is servicer on 32,926 of 34,223 Readycap 2020 loans). Inference.",
   "sources": [
    {
     "label": "Ready Capital Corp. Form 10-K 2020 (acc. 0001558370-21-003005), PPP note",
     "url": "https://www.sec.gov/Archives/edgar/data/1527590/000155837021003005/rc-20201231x10k.htm",
     "pinpoint": "\"The Company received a fee for providing such services, which represents one-half of the total fees received by the third-party from the SBA, less any agent fees paid directly by the third-party for referrals ... approximately $2.5 billion of PPP loans ... for $43.3 million in total fees.\"",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "medium",
    "ppp_tie": "stated",
    "gap_ref": "G-CUST-2",
    "amount_text": "$43.3 million total LSP fees (2020 loans)",
    "hop": "2",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CUSTOMERS;READYCAP",
    "rank": 20,
    "preferred": "",
    "basis_detail": "paid (recognized by payee)",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-CUSTOMERS-KABBAGE-REFERRAL",
   "from": "CUSTOMERS",
   "to": "KABBAGE",
   "from_name": "Customers Bank",
   "to_name": "Kabbage",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 58000000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021 loans; settlement Oct. 27, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "billed",
   "represents": "Customers fees owed to KServicing, as settled",
   "mechanism": "Referral and servicing fees on ~$800M of 2021 loans (Cross River objection para. 7); settlement reduced accrued fees to $58M \"less previously accrued amounts due from KServicing to the Bank\"",
   "judgment": false,
   "notes": "Cash movement split in the next two rows; do not add them to this row.",
   "sources": [
    {
     "label": "Customers Bancorp Form 8-K, Oct. 27, 2022, Item 8.01",
     "url": "",
     "pinpoint": "",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "strong",
    "ppp_tie": "stated",
    "amount_text": "$58 million settled (from ~$65.5 million accrued)",
    "hop": "2",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CUSTOMERS",
    "rank": 12,
    "preferred": "",
    "basis_detail": "billed/owed (settled)",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-CUSTOMERS-KABBAGE-REFERRAL-2",
   "from": "CUSTOMERS",
   "to": "KABBAGE",
   "from_name": "Customers Bank",
   "to_name": "Kabbage",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 22055340.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "Nov. 2022 - Mar. 2023",
   "period_start": null,
   "period_end": null,
   "payment_date": "2022-11-14; 2022-11-16; ordered 2023-03-28",
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "Cash paid by Customers to KServicing under the settlement",
   "mechanism": "$58M negotiated receivable less disputed KServicing holdbacks",
   "judgment": false,
   "notes": "Payment of the final $1,555,656 was ordered within three business days; receipt not confirmed in the documents read.",
   "sources": [
    {
     "label": "In re Kabbage, Inc. d/b/a KServicing, Bankr. D. Del. 22-10951 (CTG), Doc. 732 (Mar. 28, 2023) para. 2 (\"the total Settlement Payment is therefore determined to be $22,055,340.00\"); Doc. 671-4 Ex. D (settlement payment calculation: \"Rec'd from CUBI 11/14 $19,469,355\", \"Rec'd from CUBI 11/16 $1,030,328\")",
     "url": "",
     "pinpoint": "",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "other"
   ],
   "facts": {
    "evidence_strength": "strong",
    "ppp_tie": "stated",
    "gap_ref": "G-CUST-1",
    "amount_text": "$22,055,340 settlement payment ($20,499,683 received Nov. 14/16, 2022 + $1,555,656 ordered Mar. 28, 2023)",
    "hop": "2",
    "year": "after"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CUSTOMERS",
    "rank": 12,
    "preferred": "",
    "basis_detail": "paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-CUSTOMERS-KABBAGE-REFERRAL-3",
   "from": "CUSTOMERS",
   "to": "KABBAGE",
   "from_name": "Customers Bank",
   "to_name": "Kabbage",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": null,
   "amount_low": 35944660.0,
   "amount_high": 37500317.0,
   "currency": "USD",
   "by_year": null,
   "period": "2021-2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "retained",
   "represents": "Holdbacks counted toward the $58M",
   "mechanism": "KServicing held back borrower remittances and fees it owed Customers; netted in the settlement",
   "judgment": false,
   "notes": "$22,055,340 + $35,944,660 = $58,000,000 (arithmetic).",
   "sources": [
    {
     "label": "Bankr. D. Del. 22-10951, Doc. 671-4 Ex. D (\"Disputed KServicing Holdbacks $37,500,317 / $35,944,660\")",
     "url": "",
     "pinpoint": "",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "other"
   ],
   "facts": {
    "evidence_strength": "medium",
    "ppp_tie": "stated",
    "amount_text": "$35,944,660 (court-determined basis) to $37,500,317 (Customers calculation) retained by KServicing",
    "hop": "2",
    "year": "after"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CUSTOMERS",
    "rank": 12,
    "preferred": "",
    "basis_detail": "retained (netted against the $58M)",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-CUSTOMERS-KABBAGE-REFERRAL-4",
   "from": "CUSTOMERS",
   "to": "KABBAGE",
   "from_name": "Customers Bank",
   "to_name": "Kabbage",
   "flow_type": "referral/tech fee",
   "relation": "relationship",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "2020 fees shared with Kabbage: amount not split",
   "mechanism": "2020 Kabbage-sourced loans funded through Customers",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "DOJ complaint-in-intervention, U.S. v. Frohwein et al. (Dec. 20, 2024), as summarized on /profiles/kabbage-kservicing/ (\"more than $217 million\" 2020 PPP processing fees incl. loans funded through Customers and Cross River)",
     "url": "/profiles/kabbage-kservicing/",
     "pinpoint": "",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "none",
    "ppp_tie": "stated",
    "gap_ref": "G-CUST-3",
    "amount_text": "unknown",
    "hop": "2",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CUSTOMERS",
    "rank": 12,
    "preferred": "",
    "basis_detail": "paid (amount unknown)",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-CUSTOMERS-CUSTOMERS_RETAINED-RETAINED",
   "from": "CUSTOMERS",
   "to": "CUSTOMERS_RETAINED",
   "from_name": "Customers Bank",
   "to_name": "Customers Bancorp",
   "flow_type": "retained",
   "relation": "transfer",
   "amount": 424100000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "FY2020-FY2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "recognized",
   "represents": "Disclosed PPP income; not a net or retained figure",
   "mechanism": "Company-disclosed PPP income",
   "judgment": false,
   "notes": "Not drawn: bundles interest with fees and is before partner fees.",
   "sources": [
    {
     "label": "Customers Bancorp, Inc. Form 10-K (Dec. 31, 2020)",
     "url": "/source-documents/sec-cubi-10-k-filed2021-03-02-0001488813-21-000069-73f9fe86a5/",
     "pinpoint": "Notes – Loans receivable, PPP",
     "access": "public",
     "doc_label": "Customers Bancorp, Inc. Form 10-K (Dec. 31, 2020)"
    },
    {
     "label": "Customers Bancorp, Inc. Form 10-K (Dec. 31, 2021)",
     "url": "/source-documents/sec-cubi-10-k-filed2022-02-28-0001488813-22-000018-7780621815/",
     "pinpoint": "Notes – Loans receivable, PPP",
     "access": "public",
     "doc_label": "Customers Bancorp, Inc. Form 10-K (Dec. 31, 2021)"
    },
    {
     "label": "Customers Bancorp, Inc., Form 10-K for the fiscal year ended December 31, 2022",
     "url": "/source-documents/customers-bancorp-inc-form-10-k-for-the-fiscal-year-ended-december-31-96be42201c/",
     "pinpoint": "Notes – Loans receivable, PPP",
     "access": "public",
     "doc_label": "Customers Bancorp, Inc., Form 10-K for the fiscal year ended December 31, 2022"
    }
   ],
   "panel": "A",
   "draw_none": true,
   "years": [
    "2020",
    "2021",
    "2022"
   ],
   "facts": {
    "evidence_strength": "strong",
    "ppp_tie": "stated",
    "amount_text": "$65.5M FY2020 + $279.2M FY2021 + $79.4M FY2022 PPP interest income \"including net origination fees\"",
    "hop": "2",
    "year": "2020-2022"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CUSTOMERS",
    "rank": 12,
    "preferred": "",
    "basis_detail": "recognized (gross income incl. 1% interest; before costs and partner fees)",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": false,
   "not_drawn_reason": "the records support it as a table entry only, not as a drawn flow",
   "in_default": true,
   "quote": "Customers recognized interest income, including net origination fees, of $79.4 million, $279.2 million and $65.5 million for the years ended December 31, 2022, 2021 and 2020, respectively."
  },
  {
   "id": "E-READYCAP-CUSTOMERS-RELATION",
   "from": "READYCAP",
   "to": "CUSTOMERS",
   "from_name": "ReadyCap Lending",
   "to_name": "Customers Bank",
   "flow_type": "relationship (servicing/channel)",
   "relation": "relationship",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Attribution note: SBA fee on Readycap-originated 2020 loans went to the purchaser",
   "mechanism": "LSP agreement of Apr. 28, 2020; loans \"sold to the third-party\"",
   "judgment": false,
   "notes": "Rule C in RANK-SENSITIVITY.csv credits these fees to Customers Bank.",
   "sources": [
    {
     "label": "Ready Capital Corp. Form 10-K 2020 (acc. 0001558370-21-003005), PPP note",
     "url": "https://www.sec.gov/Archives/edgar/data/1527590/000155837021003005/rc-20201231x10k.htm",
     "pinpoint": "\"one-half of the total fees received by the third-party from the SBA\"",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "medium",
    "ppp_tie": "stated",
    "gap_ref": "G-CUST-2",
    "amount_text": "the SBA fees on those loans ($97.2M modeled) were received by the purchaser, per Ready Capital",
    "hop": "2",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "READYCAP",
    "rank": 20,
    "preferred": "",
    "basis_detail": "n/a (fee recipient differs from SBA-file lender)",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-READYCAP-READYCAP_RETAINED-RETAINED",
   "from": "READYCAP",
   "to": "READYCAP_RETAINED",
   "from_name": "ReadyCap Lending",
   "to_name": "Ready Capital",
   "flow_type": "retained",
   "relation": "transfer",
   "amount": 157803000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "FY2020-FY2023",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "profit",
   "represents": "Disclosed net PPP income (not fee-only)",
   "mechanism": "Company table: LSP fees, processing fees, LSP fee income, interest income, less direct costs, repair/denial reserve and interest expense",
   "judgment": false,
   "notes": "2021 loans: \"Total net fees of $ 123.7 million are deferred\" on $2.2B of originations (net of direct costs; model gross $204.9M). 2020: processing fees $5.162M on its own ~$114.7M of loans. Sum 23,419 + 56,061 + 65,507 + 12,816 = 157,803 (thousands), arithmetic (10-K 2020 to 10-K 2023).",
   "sources": [
    {
     "label": "Ready Capital Corporation, Form 10-K for 2020 SEC EDGAR; CIK 0001527590 — \"approximately $2.7 billion\" PPP facilitate...",
     "url": "/source-documents/ready-capital-corporation-form-10-k-for-2020-sec-edgar-cik-0001527590-a52100c45e/",
     "pinpoint": "Notes to consolidated financial statements, Paycheck Protection Program note (printed p. 155); PPP income table: 2020 total PPP related income $38,498k, net PPP related income $23,419k",
     "access": "public",
     "doc_label": "Ready Capital Corporation, Form 10-K for 2020 SEC EDGAR; CIK 0001527590 — \"approximately $2.7 billion\" PPP facilitate..."
    },
    {
     "label": "Ready Capital Corporation, Form 10-K for 2021 SEC EDGAR — \"As of December 31, 2021, we had $941.5 million outstanding...",
     "url": "/source-documents/ready-capital-corporation-form-10-k-for-2021-sec-edgar-as-of-december-c708c9a672/",
     "pinpoint": "Note 20, Other income and operating expenses - Paycheck Protection Program (printed p. 154-155); dividends declared per share of common stock $1.66 (2021), $1.30 (2020), $1.60 (2019) (Selected financial data)",
     "access": "public",
     "doc_label": "Ready Capital Corporation, Form 10-K for 2021 SEC EDGAR — \"As of December 31, 2021, we had $941.5 million outstanding..."
    },
    {
     "label": "Ready Capital Corporation Form 10-K for the fiscal year ended December 31, 2022",
     "url": "/source-documents/ready-capital-corporation-form-10-k-for-the-fiscal-year-ended-december-01b72016ad/",
     "pinpoint": "Note 20 - Paycheck Protection Program (printed p. 149-150)",
     "access": "public",
     "doc_label": "Ready Capital Corporation Form 10-K for the fiscal year ended December 31, 2022"
    },
    {
     "label": "Ready Capital Corporation Form 10-K for 2023",
     "url": "/source-documents/ready-capital-corporation-form-10-k-for-2023-01e22cdba8/",
     "pinpoint": "Note 20 - Paycheck Protection Program income table",
     "access": "public",
     "doc_label": "Ready Capital Corporation Form 10-K for 2023"
    }
   ],
   "panel": "A",
   "draw_none": true,
   "years": [
    "2020",
    "2021",
    "2022",
    "2023"
   ],
   "facts": {
    "evidence_strength": "strong",
    "ppp_tie": "stated",
    "amount_text": "$23.4M (2020) + $56.1M (2021) + $65.5M (2022) + $12.8M (2023) \"Net PPP related income\"",
    "hop": "2",
    "year": "2020-2023"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "READYCAP",
    "rank": 20,
    "preferred": "",
    "basis_detail": "profit (pre-tax; includes interest and PPPLF interest)",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": false,
   "not_drawn_reason": "the records support it as a table entry only, not as a drawn flow",
   "in_default": true
  },
  {
   "id": "E-READYCAP-READYCAP_COSTS-EXPENSE",
   "from": "READYCAP",
   "to": "READYCAP_COSTS",
   "from_name": "ReadyCap Lending",
   "to_name": "PPP direct operating costs",
   "flow_type": "expense",
   "relation": "transfer",
   "amount": 17841000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "FY2020-FY2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "Documented PPP costs",
   "mechanism": "Company table \"Direct operating expenses\" within PPP-related expenses",
   "judgment": false,
   "notes": "Other PPP-related expense lines in the same table: repair and denial reserve $9.5M / $3.3M; interest expense $15.8M / $2.2M. Sum 8,241 + 9,600 (thousands), arithmetic.",
   "sources": [
    {
     "label": "Ready Capital Corp. Form 10-K 2021 (acc. 0001558370-22-002392), PPP note (2021 and 2020 columns)",
     "url": "https://www.sec.gov/Archives/edgar/data/1527590/000155837022002392/rc-20211231x10k.htm",
     "pinpoint": "\"Direct operating expenses $ 8,241 $ 9,600\" (in thousands)",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "evidence_strength": "strong",
    "ppp_tie": "stated",
    "amount_text": "$9.6M (2020) + $8.2M (2021) direct operating expenses on PPP",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "READYCAP",
    "rank": 20,
    "preferred": "",
    "basis_detail": "paid (expensed)",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-CELTIC-BLUEVINE-REFERRAL",
   "from": "CELTIC",
   "to": "BLUEVINE",
   "from_name": "Celtic Bank",
   "to_name": "BlueVine",
   "flow_type": "referral/tech fee",
   "relation": "relationship",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "Celtic payments to BlueVine: relationship documented, amount not public",
   "mechanism": "BlueVine \"worked exclusively\" with Celtic and Cross River; about 100,000 applications to Celtic",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "House Select Subcommittee on the Coronavirus Crisis, 'We Are Not the Fraud Police' (Dec. 1, 2022), p. 73; BlueVine letter of Sept. 9, 2022",
     "url": "/source-documents/2022-12-01-we-are-not-the-fraud-police-how-fintechs-facilitated-fraud-in-the-pa/",
     "pinpoint": "",
     "access": "public",
     "doc_label": "We Are Not the Fraud Police: How Fintechs Facilitated Fraud in the Paycheck Protection Program"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "evidence_strength": "none",
    "ppp_tie": "stated",
    "gap_ref": "G-CELTIC-1",
    "amount_text": "unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CELTIC",
    "rank": 25,
    "preferred": "",
    "basis_detail": "paid (amount unknown)",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-CELTIC-SQUARE-RELATION",
   "from": "CELTIC",
   "to": "SQUARE",
   "from_name": "Celtic Bank",
   "to_name": "Square Capital",
   "flow_type": "relationship (servicing/channel)",
   "relation": "relationship",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Square channel for Celtic 2020 loans; any fee split not public",
   "mechanism": "SBA file: Square Capital is servicer on 80,618 Celtic-originated 2020 loans ($858.6M); Block 10-K 2020: Square Capital \"facilitated approximately $857 million of PPP loans\"",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "SBA PPP loan-level file (2024-09-30); Block Inc. Form 10-K 2020 (acc. 0001512673-21-000008) as logged in [working file]",
     "url": "",
     "pinpoint": "",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "none",
    "ppp_tie": "stated",
    "gap_ref": "G-CELTIC-1",
    "amount_text": "unknown",
    "hop": "2",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CELTIC",
    "rank": 25,
    "preferred": "",
    "basis_detail": "n/a (servicing link)",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-ITRIA-BIZ2CREDIT-RELATION",
   "from": "ITRIA",
   "to": "BIZ2CREDIT",
   "from_name": "Itria Ventures",
   "to_name": "Biz2Credit",
   "flow_type": "relationship (servicing/channel)",
   "relation": "relationship",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "reported",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Intra-group relationship; no fee transfer documented",
   "mechanism": "Itria held the e-tran numbers and received SBA fees; Biz2Credit ran the borrower funnel and servicing",
   "judgment": false,
   "notes": "",
   "sources": [
    {
     "label": "/profiles/itria-ventures/ and /profiles/biz2credit/",
     "url": "/profiles/biz2credit/",
     "pinpoint": "",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "evidence_strength": "none",
    "ppp_tie": "stated",
    "gap_ref": "G-ITRIA-1",
    "amount_text": "unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "ITRIA",
    "rank": 16,
    "preferred": "",
    "basis_detail": "n/a (affiliate; intra-group split not public)",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "U-JPMORGAN-UNTRACED",
   "from": "JPMORGAN",
   "to": null,
   "from_name": "JPMorgan Chase Bank",
   "to_name": "Kept as interest income",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as interest income. The fees sat inside Consumer & Community Banking net interest income. Whether origination costs consumed them cannot be checked from public documents.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: 10-K 2020, 2021, 2022; six 10-Qs 2020–2021; eight earnings calls 2020–2021; press release May 1, 2020. Not found: A PPP fee dollar figure; a cost figure; a donation.",
   "sources": [
    {
     "label": "JPMorgan Chase Form 10-K for 2020 (filed Feb 23, 2021)",
     "url": "/source-documents/jpmorgan-chase-form-10-k-for-2020-filed-feb-23-2021-7b45685e43/",
     "pinpoint": "p.113 — Notes – Loans (PPP)",
     "access": "public",
     "doc_label": "JPMorgan Chase Form 10-K for 2020 (filed Feb 23, 2021)"
    },
    {
     "label": "JPMorgan Chase Form 10-K for 2021",
     "url": "/source-documents/jpmorgan-chase-form-10-k-for-2021-efded88514/",
     "pinpoint": "p.109 — Notes – Loans (PPP); p.64 — CCB segment results – Net interest income",
     "access": "public",
     "doc_label": "JPMorgan Chase Form 10-K for 2021"
    },
    {
     "label": "JPMorgan Chase Form 10-Q for Q3 2021 (filed Nov 2, 2021)",
     "url": "/source-documents/jpmorgan-chase-form-10-q-for-q3-2021-filed-nov-2-2021-e39b6afb99/",
     "pinpoint": "CCB segment results",
     "access": "public",
     "doc_label": "JPMorgan Chase Form 10-Q for Q3 2021 (filed Nov 2, 2021)"
    },
    {
     "label": "JPMorgan Chase Bank earnings call, Q2 2020 (Jul 14, 2020)",
     "url": "https://www.fool.com/earnings/call-transcripts/2020/07/14/jpmorgan-chase-co-jpm-q2-2020-earnings-call-transc.aspx",
     "pinpoint": "CFO Jennifer Piepszak, Q&A",
     "access": "public"
    },
    {
     "label": "JPMorgan Chase Form 10-K for 2022 (filed Feb 21, 2023)",
     "url": "/source-documents/jpmorgan-chase-form-10-k-for-2022-filed-feb-21-2023-4fbc8d02f4/",
     "pinpoint": "MD&A / notes",
     "access": "public",
     "doc_label": "JPMorgan Chase Form 10-K for 2022 (filed Feb 21, 2023)"
    },
    {
     "label": "Chase approved to fund about $29B to 239,000 businesses via PPP",
     "url": "/source-documents/chase-approved-to-fund-29-billion-to-239000-businesses-through-ppp-d64-eda65204ee/",
     "pinpoint": "press release body (Wayback capture)",
     "access": "public",
     "doc_label": "Chase approved to fund about $29B to 239,000 businesses via PPP"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "not broken out",
    "amount_text": "Amount not stated · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "JPMORGAN",
    "rank": 1,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as interest income",
    "tag": "not broken out",
    "tag_class": "notbroken",
    "class": "not publicly broken out",
    "amount_text": "Amount not stated · unknown",
    "amount_on_chart": false,
    "says": "JPMorgan Chase's 10-K for 2020 says PPP processing fees are deferred and accreted into interest income and that their effect on 2020 interest income was 'not material'. The 10-K for 2021 says forgiveness of about $34 billion of PPP loans 'resulted in accelerated recognition in interest income of the associated deferred processing fees, primarily in CCB'. On May 1, 2020 the firm said it 'does not intend to earn a profit from PPP'; CFO Jennifer Piepszak told analysts on July 14, 2020 that 'the profit will be near zero'. No filing, call or release states the fee total, the cost total or a donation.",
    "implies": "The fees sat inside Consumer & Community Banking net interest income. Whether origination costs consumed them cannot be checked from public documents.",
    "checked": "10-K 2020, 2021, 2022; six 10-Qs 2020–2021; eight earnings calls 2020–2021; press release May 1, 2020.",
    "not_found": "A PPP fee dollar figure; a cost figure; a donation."
   }
  },
  {
   "id": "U-BOFA-UNTRACED",
   "from": "BOFA",
   "to": null,
   "from_name": "Bank of America",
   "to_name": "Kept as interest income",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as interest income. The fees were recognised in Consumer Banking net interest income in 2020–2021. The pledge has no public accounting.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: 10-K 2020, 2021, 2022; six 10-Qs 2020–2021; earnings calls 2020–2021; press release May 4, 2020. Not found: A PPP fee total; the 'net proceeds'; any donation from them.",
   "sources": [
    {
     "label": "Bank of America Receives Approval for 265,500 SBA Paycheck Protection Program Loans to Date for Small Businesses (Bank of America press release, May 4, 2020)",
     "url": "/source-documents/bank-of-america-receives-approval-for-265-500-sba-paycheck-protection-5db8665218/",
     "pinpoint": "press release body (Wayback capture)",
     "access": "public",
     "doc_label": "Bank of America Receives Approval for 265,500 SBA Paycheck Protection Program Loans to Date for Small Businesses (Bank of America press release, May 4, 2020)"
    },
    {
     "label": "Bank of America earnings call, Q2 2020 (Jul 17, 2020)",
     "url": "https://www.fool.com/earnings/call-transcripts/2020/07/17/bank-of-america-bac-q2-2020-earnings-call-transcri.aspx",
     "pinpoint": "CFO Paul Donofrio, Q&A",
     "access": "public"
    },
    {
     "label": "Bank of America Form 10-K for 2020 (filed Feb 24, 2021)",
     "url": "/source-documents/bank-of-america-form-10-k-for-2020-filed-feb-24-2021-25a0640e1b/",
     "pinpoint": "p.111 — Notes – Outstanding Loans and Leases (PPP)",
     "access": "public",
     "doc_label": "Bank of America Form 10-K for 2020 (filed Feb 24, 2021)"
    },
    {
     "label": "Bank of America Form 10-Q for Q2 2020 (filed Jul 31, 2020)",
     "url": "/source-documents/bank-of-america-form-10-q-for-q2-2020-filed-jul-31-2020-4aa9a631fc/",
     "pinpoint": "p.5 — MD&A – Community partners",
     "access": "public",
     "doc_label": "Bank of America Form 10-Q for Q2 2020 (filed Jul 31, 2020)"
    },
    {
     "label": "Bank of America Form 10-K for 2021",
     "url": "/source-documents/bank-of-america-form-10-k-for-2021-300fa7cf63/",
     "pinpoint": "p.37 — Consumer Banking segment",
     "access": "public",
     "doc_label": "Bank of America Form 10-K for 2021"
    },
    {
     "label": "Bank of America Form 10-K for 2022 (filed Feb 22, 2023)",
     "url": "/source-documents/bank-of-america-form-10-k-for-2022-filed-feb-22-2023-580fa98a30/",
     "pinpoint": "p.29 — MD&A – Net interest income",
     "access": "public",
     "doc_label": "Bank of America Form 10-K for 2022 (filed Feb 22, 2023)"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "not broken out",
    "amount_text": "Amount not stated · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "BOFA",
    "rank": 2,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as interest income",
    "tag": "not broken out",
    "tag_class": "notbroken",
    "class": "not publicly broken out",
    "amount_text": "Amount not stated · unknown",
    "amount_on_chart": false,
    "says": "Bank of America's May 4, 2020 release says 'net proceeds related to PPP fees will be dedicated to support small businesses and the communities and nonprofits we serve'. On the July 17, 2020 call CFO Paul Donofrio put PPP's contribution to net interest income at 'a little under $100 million' for the quarter and said 'I would not expect much, if any, profitability out of PPP'. The 10-K for 2021 attributes part of a $231 million rise in Consumer Banking net interest income to accelerated fee recognition. No filing states the fee total, the net proceeds or a donation made from them; the $250 million committed to CDFIs for PPP lending (10-Q Q2 2020) is capital, not fees.",
    "implies": "The fees were recognised in Consumer Banking net interest income in 2020–2021. The pledge has no public accounting.",
    "checked": "10-K 2020, 2021, 2022; six 10-Qs 2020–2021; earnings calls 2020–2021; press release May 4, 2020.",
    "not_found": "A PPP fee total; the 'net proceeds'; any donation from them."
   }
  },
  {
   "id": "U-HARVEST-UNTRACED",
   "from": "HARVEST",
   "to": null,
   "from_name": "Harvest Small Business Finance",
   "to_name": "Retained by Harvest",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Retained by Harvest. As partnership income the $319.3 million passed to Harvest's members. What they did with it is not public.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: House Select Subcommittee release of Aug. 31, 2022 (Locke Lord letter); Womply's response to the Subcommittee, Apr. 14, 2022. Not found: Any account of the retained $319.3 million after it left Harvest.",
   "sources": [
    {
     "label": "Criminal Section Batched Docs With Redactions",
     "url": "/source-documents/criminal-section-batched-docs-with-redactions/",
     "pinpoint": "letter p. 3, responses 4(a) and 4(b)",
     "access": "public",
     "doc_label": "Criminal Section Batched Docs With Redactions"
    },
    {
     "label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "response p. 3 (PDF p. 16)",
     "access": "public",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "documented",
    "amount_text": "$319,282,668.92 (fiscal 2021) · documented",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "HARVEST",
    "rank": 3,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Retained by Harvest",
    "tag": "documented",
    "tag_class": "documented",
    "class": "documented",
    "amount_text": "$319,282,668.92 (fiscal 2021) · documented",
    "amount_on_chart": true,
    "says": "Harvest's counsel told the House Select Subcommittee (Locke Lord letter, August 31, 2022, p. 3) that 'SBA paid Harvest $1,074,907,943.72 in fees', that 'a majority of those fees were paid to Womply' (drawn above: $1,028.1 million collected by April 14, 2022, Womply's response p. 3), and that Harvest 'ultimately retained $319,282,668.92 in fees from the SBA in Fiscal Year 2021'. The same letter reports partnership gross receipts of $1,165.3 million for 2021 against $65.9 million for 2020. Harvest is a private LLC taxed as a partnership; it files no SEC, FDIC or IRS accounts.",
    "implies": "As partnership income the $319.3 million passed to Harvest's members. What they did with it is not public.",
    "checked": "House Select Subcommittee release of Aug. 31, 2022 (Locke Lord letter); Womply's response to the Subcommittee, Apr. 14, 2022.",
    "not_found": "Any account of the retained $319.3 million after it left Harvest."
   }
  },
  {
   "id": "U-PRESTAMOS-UNTRACED",
   "from": "PRESTAMOS",
   "to": null,
   "from_name": "Prestamos CDFI",
   "to_name": "Kept by Chicanos Por La Causa (parent nonprofit)",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept by Chicanos Por La Causa (parent nonprofit). The fees landed in the nonprofit's fiscal 2022 surplus and stayed there as net assets. The fiscal 2022 timing fits recognition at forgiveness or on receipt.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: CPLC Form 990 for fiscal 2020, 2022 and 2024 (IRS copies); ProPublica e-file summary 2011–2024; House staff report, Dec. 1, 2022; Blueacorn's House responses. Not found: The fiscal 2021 Form 990 PDF; CPLC's audited statements; any stated use of the money.",
   "sources": [
    {
     "label": "Chicanos Por La Causa, Inc. Form 990 for fiscal year ended June 30, 2022 (EIN 86-0227210, IRS copy)",
     "url": "/source-documents/chicanos-por-la-causa-inc-form-990-for-fiscal-year-ended-june-30-2022-7c65fca653/",
     "pinpoint": "PDF p. 1 (Part I); PDF p. 9 (Part VIII); PDF p. 87 (Schedule R Part I, 'Additional Data')",
     "access": "public",
     "doc_label": "Chicanos Por La Causa, Inc. Form 990 for fiscal year ended June 30, 2022 (EIN 86-0227210, IRS copy)"
    },
    {
     "label": "Chicanos Por La Causa, Inc. Form 990 for fiscal year ended June 30, 2020 (EIN 86-0227210, IRS copy)",
     "url": "/source-documents/chicanos-por-la-causa-inc-form-990-for-fiscal-year-ended-june-30-2020-158c9c372f/",
     "pinpoint": "PDF p. 1",
     "access": "public",
     "doc_label": "Chicanos Por La Causa, Inc. Form 990 for fiscal year ended June 30, 2020 (EIN 86-0227210, IRS copy)"
    },
    {
     "label": "Chicanos Por La Causa, Inc. Form 990 for fiscal year ended June 30, 2024 (EIN 86-0227210, IRS copy)",
     "url": "/source-documents/chicanos-por-la-causa-inc-form-990-for-fiscal-year-ended-june-30-2024-a5bf742da5/",
     "pinpoint": "PDF p. 1",
     "access": "public",
     "doc_label": "Chicanos Por La Causa, Inc. Form 990 for fiscal year ended June 30, 2024 (EIN 86-0227210, IRS copy)"
    },
    {
     "label": "ProPublica Nonprofit Explorer record, Chicanos Por La Causa, Inc. (EIN 86-0227210), retrieved September 30, 2026",
     "url": "/source-documents/propublica-nonprofit-explorer-record-chicanos-por-la-causa-inc-ein-86-785350c9ea/",
     "pinpoint": "JSON",
     "access": "public",
     "doc_label": "ProPublica Nonprofit Explorer record, Chicanos Por La Causa, Inc. (EIN 86-0227210), retrieved September 30, 2026"
    },
    {
     "label": "Blueacorn Batched Docs With Redactions",
     "url": "/source-documents/blueacorn-batched-docs-with-redactions/",
     "pinpoint": "response letter p. 3 (text extract line 284)",
     "access": "public",
     "doc_label": "Blueacorn Batched Docs With Redactions"
    },
    {
     "label": "We Are Not the Fraud Police: How Fintechs Facilitated Fraud in the Paycheck Protection Program",
     "url": "/source-documents/2022-12-01-we-are-not-the-fraud-police-how-fintechs-facilitated-fraud-in-the-pa/",
     "pinpoint": "printed p. 23",
     "access": "public",
     "doc_label": "We Are Not the Fraud Police: How Fintechs Facilitated Fraud in the Paycheck Protection Program"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "documented",
    "amount_text": "Amount not separately stated · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "PRESTAMOS",
    "rank": 4,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept by Chicanos Por La Causa (parent nonprofit)",
    "tag": "documented",
    "tag_class": "documented",
    "class": "documented",
    "amount_text": "Amount not separately stated · unknown",
    "amount_on_chart": false,
    "says": "By contract Blueacorn took 70 percent of the SBA fee on every Prestamos loan (Blueacorn's response to the House, p. 3); the House staff report puts that at $700 million (p. 23), drawn above. The rest stayed inside the nonprofit parent. Chicanos Por La Causa's Form 990 for the year ended June 30, 2022 shows program service revenue of $377.8 million against $74.2 million the year before, 'loan revenue' of $284.6 million, revenue less expenses of $245.5 million, and net assets rising from $101.2 million to $352.6 million; Schedule R lists Prestamos CDFI LLC with total income of $293,650,813 and year-end assets of $2.12 billion. Net assets were $387.0 million at June 30, 2024. The 990 has no PPP line and no statement of use.",
    "implies": "The fees landed in the nonprofit's fiscal 2022 surplus and stayed there as net assets. The fiscal 2022 timing fits recognition at forgiveness or on receipt.",
    "checked": "CPLC Form 990 for fiscal 2020, 2022 and 2024 (IRS copies); ProPublica e-file summary 2011–2024; House staff report, Dec. 1, 2022; Blueacorn's House responses.",
    "not_found": "The fiscal 2021 Form 990 PDF; CPLC's audited statements; any stated use of the money."
   }
  },
  {
   "id": "U-CROSSRIVER-UNTRACED",
   "from": "CROSSRIVER",
   "to": null,
   "from_name": "Cross River Bank",
   "to_name": "Kept as bank capital",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as bank capital. The fee income was amortised into interest income and retained in the bank as capital.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: FDIC Call Report data 2019Q4–2023Q4; FDIC institution record; press. Not found: A PPP fee figure; the partner fee splits; a pledge or donation (CRB Group, the private parent, publishes no statements).",
   "sources": [
    {
     "label": "FDIC BankFind Cross River Bank CERT58410 financials 2019Q4-2023Q4",
     "url": "/source-documents/fdic-bankfind-cross-river-bank-cert58410-financials-2019q4-2023q4-00ed5023bd/",
     "pinpoint": "fields CERT,REPDTE,ASSET,NETINC,INTINC,EINTEXP,NONII,NONIX,ILNDOM,EQ,EQCDIV (Cash dividends declared)",
     "access": "public",
     "doc_label": "FDIC BankFind Cross River Bank CERT58410 financials 2019Q4-2023Q4"
    },
    {
     "label": "FDIC BankFind institution record, Cross River Bank (search result, September 30, 2026)",
     "url": "/source-documents/fdic-bankfind-institution-record-cross-river-bank-search-result-septem-fd5f674fb0/",
     "pinpoint": "",
     "access": "public",
     "doc_label": "FDIC BankFind institution record, Cross River Bank (search result, September 30, 2026)"
    },
    {
     "label": "Fdic Cross River Bank Cert58410 Financials 2019q4 2022q4",
     "url": "/source-documents/fdic-cross-river-bank-cert58410-financials-2019q4-2022q4-de4b019158/",
     "pinpoint": "",
     "access": "public",
     "doc_label": "Fdic Cross River Bank Cert58410 Financials 2019q4 2022q4"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "disclosed in aggregate",
    "amount_text": "Amount not stated · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CROSSRIVER",
    "rank": 5,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as bank capital",
    "tag": "disclosed in aggregate",
    "tag_class": "aggregate",
    "class": "disclosed-in-aggregate",
    "amount_text": "Amount not stated · unknown",
    "amount_on_chart": false,
    "says": "Cross River publishes no PPP fee figure. Its Call Report data (FDIC, CERT 58410) show interest income of $324.4 million in 2020 and $678.9 million in 2021 against $160.6 million in 2019, and net income of $91.1 million (2020) and $372.0 million (2021) against $42.8 million (2019). The bank declared no cash dividends in any year 2019–2023; equity grew from $251.0 million (2019) to $730.5 million (2021) and $1,049.5 million (2022). What it paid Kabbage, BlueVine and its other partners is not public.",
    "implies": "The fee income was amortised into interest income and retained in the bank as capital.",
    "checked": "FDIC Call Report data 2019Q4–2023Q4; FDIC institution record; press.",
    "not_found": "A PPP fee figure; the partner fee splits; a pledge or donation (CRB Group, the private parent, publishes no statements)."
   }
  },
  {
   "id": "U-BENWORTH-UNTRACED",
   "from": "BENWORTH",
   "to": null,
   "from_name": "Benworth Capital",
   "to_name": "Kept by Benworth (private; no public accounts)",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept by Benworth (private; no public accounts). What remained after those payments stayed in a private company; no record shows its use.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: JAMS Corrected Final Award, June 26, 2024; Arbitrator Order No. 5, Jan. 17, 2023; FRBSF complaint, July 10, 2024; Womply's response, Apr. 14, 2022. Not found: Benworth's own accounts; the 2025 settlement terms.",
   "sources": [
    {
     "label": "2024 06 24 Willkie Womply Benworth Arbitration Award",
     "url": "/source-documents/2024-06-24-willkie-womply-benworth-arbitration-award-ae9abe9c80/",
     "pinpoint": "pp. 30, 73",
     "access": "public",
     "doc_label": "2024 06 24 Willkie Womply Benworth Arbitration Award"
    },
    {
     "label": "JAMS Order No. 5, Order re: Womply's Emergency Request to Disclose Protected Materials and Womply's Motion to Produce, Jan. 17, 2023 (D.P.R. 23-cv-01034, Dkt. ...",
     "url": "/source-documents/jams-order-no-5-order-re-womply-s-emergency-request-to-disclose-protec-d5d3f977e8/",
     "pinpoint": "Order No. 5 (as quoted in BW/moneyflow-20260927/v3/NEW-FLOWS.csv V3-BENWORTH-BENWORTHPR-171M)",
     "access": "public",
     "doc_label": "JAMS Order No. 5, Order re: Womply's Emergency Request to Disclose Protected Materials and Womply's Motion to Produce, Jan. 17, 2023 (D.P.R. 23-cv-01034, Dkt. ..."
    },
    {
     "label": "Frbsf Complaint — Frbsf v. Benworth Capital Partners PR LLC et al. (No. 3:24-cv-01313) (N.D. Cal. No. 3:24-cv-03975)",
     "url": "/court-filings/oto-analytics-v-benworth/2024-07-10-frbsf-complaint-doc1/",
     "pinpoint": "paras. 57-58 (as quoted in v3/NEW-FLOWS.csv)",
     "access": "public",
     "doc_label": "Frbsf Complaint — Frbsf v. Benworth Capital Partners PR LLC et al. (No. 3:24-cv-01313) (N.D. Cal. No. 3:24-cv-03975)"
    },
    {
     "label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "response p. 3 (PDF p. 16)",
     "access": "public",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "documented",
    "amount_text": "Amount unknown · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "BENWORTH",
    "rank": 7,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept by Benworth (private; no public accounts)",
    "tag": "documented",
    "tag_class": "documented",
    "class": "documented",
    "amount_text": "Amount unknown · unknown",
    "amount_on_chart": false,
    "says": "Benworth put its SBA receipts at '$680 million in lender processing fees' (JAMS award, p. 30). Court records trace part of the money, drawn above: $465.0 million collected by Womply (Womply's response, p. 3); '$171 million' transferred 'to Benworth Puerto Rico, a related company' (Arbitrator Order No. 5), which the Federal Reserve Bank of San Francisco's 2024 complaint puts at 'over $50 million' between 2021 and 2023; dividends to the sole shareholder of at least $48.2 million (2021–23) plus $0.8 million in 2024 (complaint paras. 57–58). Benworth files no public accounts; the January 2025 settlement terms are not public.",
    "implies": "What remained after those payments stayed in a private company; no record shows its use.",
    "checked": "JAMS Corrected Final Award, June 26, 2024; Arbitrator Order No. 5, Jan. 17, 2023; FRBSF complaint, July 10, 2024; Womply's response, Apr. 14, 2022.",
    "not_found": "Benworth's own accounts; the 2025 settlement terms."
   }
  },
  {
   "id": "U-WELLSFARGO-UNTRACED",
   "from": "WELLSFARGO",
   "to": null,
   "from_name": "Wells Fargo Bank",
   "to_name": "Kept as interest income (2021 round)",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as interest income (2021 round). The 2020 fees were given away in full. The 2021 fees were recognised as interest income; a 'net profit' donation from them was never reported.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: 10-Qs Q2 2020–Q3 2021; annual reports 2020, 2021, 2022; press release July 9, 2020; 3Q 2021 results deck; Q2 2021 earnings call. Not found: Fulfilment or amount of the 2021 'net profits' pledge.",
   "sources": [
    {
     "label": "Wells Fargo & Company Form 10-Q for Q2 2020 (filed Aug 4, 2020)",
     "url": "/source-documents/wells-fargo-company-form-10-q-for-q2-2020-filed-aug-4-2020-de9494916c/",
     "pinpoint": "Overview – Recent Developments – PPP",
     "access": "public",
     "doc_label": "Wells Fargo & Company Form 10-Q for Q2 2020 (filed Aug 4, 2020)"
    },
    {
     "label": "Wells Fargo & Company Form 10-Q for Q3 2020 (filed Nov 2, 2020)",
     "url": "/source-documents/wells-fargo-company-form-10-q-for-q3-2020-filed-nov-2-2020-882dbec0b1/",
     "pinpoint": "Overview – Recent Developments – PPP",
     "access": "public",
     "doc_label": "Wells Fargo & Company Form 10-Q for Q3 2020 (filed Nov 2, 2020)"
    },
    {
     "label": "Wells Fargo & Company 2020 Annual Report (Ex. 13 to Form 10-K)",
     "url": "/source-documents/wells-fargo-company-2020-annual-report-ex-13-to-form-10-k-4b9b905f9b/",
     "pinpoint": "Overview – Recent Developments – PPP",
     "access": "public",
     "doc_label": "Wells Fargo & Company 2020 Annual Report (Ex. 13 to Form 10-K)"
    },
    {
     "label": "Wells Fargo & Company Form 10-Q for Q1 2021 (filed May 5, 2021)",
     "url": "/source-documents/wells-fargo-company-form-10-q-for-q1-2021-filed-may-5-2021-93a36ca67e/",
     "pinpoint": "p.4 — Overview – Recent Developments – PPP",
     "access": "public",
     "doc_label": "Wells Fargo & Company Form 10-Q for Q1 2021 (filed May 5, 2021)"
    },
    {
     "label": "Wells Fargo & Company Form 10-Q for Q2 2021 (filed Jul 28, 2021)",
     "url": "/source-documents/wells-fargo-company-form-10-q-for-q2-2021-filed-jul-28-2021-7bc9023433/",
     "pinpoint": "p.4 — Overview – Recent Developments – PPP",
     "access": "public",
     "doc_label": "Wells Fargo & Company Form 10-Q for Q2 2021 (filed Jul 28, 2021)"
    },
    {
     "label": "Wells Fargo & Company Form 10-Q for Q3 2021 (filed Nov 1, 2021)",
     "url": "/source-documents/wells-fargo-company-form-10-q-for-q3-2021-filed-nov-1-2021-f92ff8fc17/",
     "pinpoint": "p.4 — Overview – Recent Developments – PPP",
     "access": "public",
     "doc_label": "Wells Fargo & Company Form 10-Q for Q3 2021 (filed Nov 1, 2021)"
    },
    {
     "label": "Wells Fargo & Company 2021 Annual Report (Ex. 13 to Form 10-K)",
     "url": "/source-documents/wells-fargo-company-2021-annual-report-ex-13-to-form-10-k-79881f2091/",
     "pinpoint": "Overview – Recent Developments – PPP",
     "access": "public",
     "doc_label": "Wells Fargo & Company 2021 Annual Report (Ex. 13 to Form 10-K)"
    },
    {
     "label": "Wells Fargo & Company 2022 Annual Report (Ex. 13 to Form 10-K) (filed Feb 21, 2023)",
     "url": "/source-documents/wells-fargo-company-2022-annual-report-ex-13-to-form-10-k-filed-feb-21-248905cf06/",
     "pinpoint": "p.16 — Consumer Banking and Lending – noninterest expense",
     "access": "public",
     "doc_label": "Wells Fargo & Company 2022 Annual Report (Ex. 13 to Form 10-K) (filed Feb 21, 2023)"
    },
    {
     "label": "Wells Fargo Bank earnings call, Q2 2021 (Jul 14, 2021)",
     "url": "https://www.fool.com/earnings/call-transcripts/2021/07/14/wells-fargo-wfc-q2-2021-earnings-call-transcript/",
     "pinpoint": "prepared remarks",
     "access": "public"
    },
    {
     "label": "Wells Fargo Launches $400 Million Small Business Recovery Effort (Business Wire, July 9, 2020)",
     "url": "/source-documents/wells-fargo-launches-400-million-small-business-recovery-effort-busine-b558cc5782/",
     "pinpoint": "CEO Charlie Scharf quote (Wayback capture)",
     "access": "public",
     "doc_label": "Wells Fargo Launches $400 Million Small Business Recovery Effort (Business Wire, July 9, 2020)"
    },
    {
     "label": "Wells Fargo 3Q21 Financial Results presentation (October 14, 2021)",
     "url": "/source-documents/wells-fargo-3q21-financial-results-presentation-october-14-2021-8adeace142/",
     "pinpoint": "results deck – Open for Business Fund (pdftotext line 35)",
     "access": "public",
     "doc_label": "Wells Fargo 3Q21 Financial Results presentation (October 14, 2021)"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "documented",
    "amount_text": "approximately $270 million of 2021 fees deferred · documented",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "WELLSFARGO",
    "rank": 8,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as interest income (2021 round)",
    "tag": "documented",
    "tag_class": "documented",
    "class": "documented",
    "amount_text": "approximately $270 million of 2021 fees deferred · documented",
    "amount_on_chart": true,
    "says": "Wells Fargo deferred approximately $420 million of processing fees on the $10.5 billion it funded in 2020 and 'voluntarily committed to donate all of the gross processing fees received in 2020'; the 10-K for 2021 states 'In 2021, we fulfilled this approximately $420 million commitment' (drawn above as the Open for Business Fund). For loans funded in 2021 it deferred approximately $270 million of fees and 'committed to donate any net profits from processing fees received from PPP loans funded in 2021'. That second pledge appears in the Q1–Q3 2021 10-Qs and in neither the 2021 nor the 2022 annual report; the 2022 report mentions only 'lower donation expense due to higher donations of PPP processing fees in 2021'.",
    "implies": "The 2020 fees were given away in full. The 2021 fees were recognised as interest income; a 'net profit' donation from them was never reported.",
    "checked": "10-Qs Q2 2020–Q3 2021; annual reports 2020, 2021, 2022; press release July 9, 2020; 3Q 2021 results deck; Q2 2021 earnings call.",
    "not_found": "Fulfilment or amount of the 2021 'net profits' pledge."
   }
  },
  {
   "id": "U-FOUNTAINHEAD-UNTRACED",
   "from": "FOUNTAINHEAD",
   "to": null,
   "from_name": "Fountainhead SBF",
   "to_name": "Retained by Fountainhead (private; no filed accounts)",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Retained by Fountainhead (private; no filed accounts). By arithmetic on the modeled total, roughly $186 million stayed with Fountainhead. The sale appears not to have closed.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: Womply's House filings (Apr. 14, 2022); Crossroads release of Dec. 16, 2021 and media-room index; Crossroads fiscal 2021–2023 statements. Not found: Fountainhead's accounts; any use of the retained share; a closing or termination of the Crossroads deal.",
   "sources": [
    {
     "label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "response p. 3 (PDF p. 16)",
     "access": "public",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Crossroads Systems to Acquire Leading Small Business Lender, Fountainhead (Crossroads press release, December 16, 2021)",
     "url": "/source-documents/crossroads-systems-to-acquire-leading-small-business-lender-fountainhe-261018a384/",
     "pinpoint": "web page",
     "access": "public",
     "doc_label": "Crossroads Systems to Acquire Leading Small Business Lender, Fountainhead (Crossroads press release, December 16, 2021)"
    },
    {
     "label": "Crossroads media room news release index (captured September 30, 2026)",
     "url": "/source-documents/crossroads-media-room-news-release-index-captured-september-30-2026-ad44c3682a/",
     "pinpoint": "web page",
     "access": "public",
     "doc_label": "Crossroads media room news release index (captured September 30, 2026)"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "documented",
    "amount_text": "Amount unknown · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "FOUNTAINHEAD",
    "rank": 9,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Retained by Fountainhead (private; no filed accounts)",
    "tag": "documented",
    "tag_class": "documented",
    "class": "documented",
    "amount_text": "Amount unknown · unknown",
    "amount_on_chart": false,
    "says": "Womply reported collecting $454.2 million from Fountainhead by April 14, 2022 (drawn above). Fountainhead is a private SBA lender with no filed accounts. Crossroads announced an agreement in principle to buy Fountainhead on December 16, 2021; Crossroads' fiscal 2022 and 2023 statements and 2022 proxy do not mention Fountainhead and its media room carries no closing release.",
    "implies": "By arithmetic on the modeled total, roughly $186 million stayed with Fountainhead. The sale appears not to have closed.",
    "checked": "Womply's House filings (Apr. 14, 2022); Crossroads release of Dec. 16, 2021 and media-room index; Crossroads fiscal 2021–2023 statements.",
    "not_found": "Fountainhead's accounts; any use of the retained share; a closing or termination of the Crossroads deal."
   }
  },
  {
   "id": "U-PNC-UNTRACED",
   "from": "PNC",
   "to": null,
   "from_name": "PNC Bank",
   "to_name": "Kept as interest income",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as interest income. The fees were kept as net interest income.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: 10-K 2020, 2021, 2022; six 10-Qs 2020–2021; eight earnings calls 2020–2021. Not found: An annual PPP fee figure; a donation or pledge.",
   "sources": [
    {
     "label": "PNC Form 10-Q for Q2 2020 (filed Aug 4, 2020)",
     "url": "/source-documents/pnc-form-10-q-for-q2-2020-filed-aug-4-2020-1974196704/",
     "pinpoint": "p.59 — Notes – Loans (accounting policy)",
     "access": "public",
     "doc_label": "PNC Form 10-Q for Q2 2020 (filed Aug 4, 2020)"
    },
    {
     "label": "PNC Bank earnings call, Q3 2021 (Oct 15, 2021)",
     "url": "https://www.fool.com/earnings/call-transcripts/2021/10/16/pnc-financial-services-pnc-q3-2021-earnings-call-t/",
     "pinpoint": "CFO Rob Reilly, Q&A",
     "access": "public"
    },
    {
     "label": "PNC Bank earnings call, Q4 2021 (Jan 18, 2022)",
     "url": "https://www.fool.com/earnings/call-transcripts/2022/01/18/pnc-financial-services-pnc-q4-2021-earnings-call-t/",
     "pinpoint": "CFO Rob Reilly, guidance",
     "access": "public"
    },
    {
     "label": "PNC Form 10-K for 2021",
     "url": "/source-documents/pnc-form-10-k-for-2021-aad6ac3211/",
     "pinpoint": "p.41 — MD&A – outlook (no PPP fee figure in the filing)",
     "access": "public",
     "doc_label": "PNC Form 10-K for 2021"
    },
    {
     "label": "PNC Form 10-K for 2022",
     "url": "/source-documents/pnc-form-10-k-for-2022-9eb56e596a/",
     "pinpoint": "p.3 — Risk factors (no PPP fee figure in the filing)",
     "access": "public",
     "doc_label": "PNC Form 10-K for 2022"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "not broken out",
    "amount_text": "Amount not stated · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "PNC",
    "rank": 10,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as interest income",
    "tag": "not broken out",
    "tag_class": "notbroken",
    "class": "not publicly broken out",
    "amount_text": "Amount not stated · unknown",
    "amount_on_chart": false,
    "says": "PNC's 10-Qs say the PPP processing fee 'is deferred and accreted into Net interest income using the effective yield method, over the contractual life of the loan'. On the October 15, 2021 call CFO Rob Reilly said the 'net interest income contribution from PPP was about a $100 million' in the third quarter; on January 18, 2022 he guided to 'a decline of approximately $75 million in PPP-related interest income'. No filing gives an annual PPP fee figure.",
    "implies": "The fees were kept as net interest income.",
    "checked": "10-K 2020, 2021, 2022; six 10-Qs 2020–2021; eight earnings calls 2020–2021.",
    "not_found": "An annual PPP fee figure; a donation or pledge."
   }
  },
  {
   "id": "U-TRUIST-UNTRACED",
   "from": "TRUIST",
   "to": null,
   "from_name": "Truist Bank",
   "to_name": "Kept as interest income",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as interest income. The fees were kept as net interest income.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: 10-K 2020, 2021, 2022; six 10-Qs 2020–2021; eight earnings calls 2020–2021. Not found: A PPP fee figure; a fee-donation statement.",
   "sources": [
    {
     "label": "Truist Form 10-Q for Q2 2020 (filed Aug 4, 2020)",
     "url": "/source-documents/truist-form-10-q-for-q2-2020-filed-aug-4-2020-69a371916f/",
     "pinpoint": "p.50 — MD&A – crisis response",
     "access": "public",
     "doc_label": "Truist Form 10-Q for Q2 2020 (filed Aug 4, 2020)"
    },
    {
     "label": "Truist Form 10-Q for Q2 2021 (filed Aug 6, 2021)",
     "url": "/source-documents/truist-form-10-q-for-q2-2021-filed-aug-6-2021-4070c438e0/",
     "pinpoint": "p.42 — MD&A – Net interest income",
     "access": "public",
     "doc_label": "Truist Form 10-Q for Q2 2021 (filed Aug 6, 2021)"
    },
    {
     "label": "Truist Form 10-K for 2021",
     "url": "/source-documents/truist-form-10-k-for-2021-384e928ede/",
     "pinpoint": "p.48 — Segment results",
     "access": "public",
     "doc_label": "Truist Form 10-K for 2021"
    },
    {
     "label": "Truist Form 10-K for 2022 (filed Feb 28, 2023)",
     "url": "/source-documents/truist-form-10-k-for-2022-filed-feb-28-2023-2e7179e3ee/",
     "pinpoint": "p.42 — MD&A – Net interest income and NIM",
     "access": "public",
     "doc_label": "Truist Form 10-K for 2022 (filed Feb 28, 2023)"
    },
    {
     "label": "Truist Bank earnings call, Q4 2021 (Jan 18, 2022)",
     "url": "",
     "pinpoint": "prepared remarks",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "not broken out",
    "amount_text": "Amount not stated · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "TRUIST",
    "rank": 11,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as interest income",
    "tag": "not broken out",
    "tag_class": "notbroken",
    "class": "not publicly broken out",
    "amount_text": "Amount not stated · unknown",
    "amount_on_chart": false,
    "says": "Truist's Q2 2020 10-Q calls it the 'third largest PPP lender' with $12.0 billion of PPP loans. Later filings attribute part of net interest income to 'higher fees on PPP loans' (2021) and 'higher margin fees tied to PPP loan forgiveness' (10-K 2021), then 'lower PPP revenue' (10-K 2022), never with a dollar amount. Its $50 million Truist Cares pledge is described as philanthropic support, not as PPP fee money.",
    "implies": "The fees were kept as net interest income.",
    "checked": "10-K 2020, 2021, 2022; six 10-Qs 2020–2021; eight earnings calls 2020–2021.",
    "not_found": "A PPP fee figure; a fee-donation statement."
   }
  },
  {
   "id": "U-CUSTOMERS-UNTRACED",
   "from": "CUSTOMERS",
   "to": null,
   "from_name": "Customers Bank",
   "to_name": "Kept as interest income",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "arithmetic",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as interest income. The remainder was retained as net interest income. No donation pledge was found.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: 10-K 2020, 2021, 2022; 10-Q Q2 2021; 8-K October 27, 2022; KServicing bankruptcy docket. Not found: A net or retained PPP figure; a donation or pledge.",
   "sources": [
    {
     "label": "Customers Bancorp, Inc. Form 10-K (Dec. 31, 2020)",
     "url": "/source-documents/sec-cubi-10-k-filed2021-03-02-0001488813-21-000069-73f9fe86a5/",
     "pinpoint": "Notes – Loans receivable, PPP",
     "access": "public",
     "doc_label": "Customers Bancorp, Inc. Form 10-K (Dec. 31, 2020)"
    },
    {
     "label": "Customers Bancorp, Inc. Form 10-K (Dec. 31, 2021)",
     "url": "/source-documents/sec-cubi-10-k-filed2022-02-28-0001488813-22-000018-7780621815/",
     "pinpoint": "Notes – Loans receivable, PPP; MD&A – Non-interest expense – Loan servicing",
     "access": "public",
     "doc_label": "Customers Bancorp, Inc. Form 10-K (Dec. 31, 2021)"
    },
    {
     "label": "Customers Bancorp, Inc., Form 10-K for the fiscal year ended December 31, 2022",
     "url": "/source-documents/customers-bancorp-inc-form-10-k-for-the-fiscal-year-ended-december-31-96be42201c/",
     "pinpoint": "Notes – Loans receivable, PPP; MD&A – Non-interest expense – Professional services",
     "access": "public",
     "doc_label": "Customers Bancorp, Inc., Form 10-K for the fiscal year ended December 31, 2022"
    },
    {
     "label": "Customers Bancorp, Inc. Form 10-Q (June 30, 2021)",
     "url": "/source-documents/sec-cubi-10-q-filed2021-08-09-0001488813-21-000148-1ae39cce15/",
     "pinpoint": "Notes – Loans receivable, PPP",
     "access": "public",
     "doc_label": "Customers Bancorp, Inc. Form 10-Q (June 30, 2021)"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "documented",
    "amount_text": "$424.1 million PPP interest income incl. net fees, 2020–2022 · arithmetic from the 10-Ks (not fee-only)",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CUSTOMERS",
    "rank": 12,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as interest income",
    "tag": "documented",
    "tag_class": "documented",
    "class": "documented",
    "amount_text": "$424.1 million PPP interest income incl. net fees, 2020–2022 · arithmetic from the 10-Ks (not fee-only)",
    "amount_on_chart": true,
    "says": "Customers Bancorp's 10-Ks state interest income including net origination fees from PPP loans of $65.5 million (2020), $279.2 million (2021) and $79.4 million (2022), recognised as forgiveness accelerated the deferred fees. Payments out of that stream are drawn above: $58 million owed to Kabbage/KServicing under the October 27, 2022 settlement (8-K) and roughly $43 million of 2020 fees passed to Ready Capital (its 10-K); the 10-K for 2021 records servicing fees paid to third-party servicers and the 10-K for 2022 the legal costs of the settlement with 'a third party PPP service provider'.",
    "implies": "The remainder was retained as net interest income. No donation pledge was found.",
    "checked": "10-K 2020, 2021, 2022; 10-Q Q2 2021; 8-K October 27, 2022; KServicing bankruptcy docket.",
    "not_found": "A net or retained PPP figure; a donation or pledge."
   }
  },
  {
   "id": "U-LENDISTRY-UNTRACED",
   "from": "LENDISTRY",
   "to": null,
   "from_name": "Lendistry",
   "to_name": "Kept by Lendistry (private; no public accounts)",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept by Lendistry (private; no public accounts). The fees stayed with a private company whose accounts are not public.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: SEC EDGAR (no filer); FDIC (not a bank); IRS Form 990 search via ProPublica, three name variants (no filer); House staff report. Not found: Any Lendistry financial statement; the fee split with Harvest or Womply.",
   "sources": [
    {
     "label": "ProPublica Nonprofit Explorer search \"lendistry\" (0 results, September 30, 2026)",
     "url": "/source-documents/propublica-nonprofit-explorer-search-lendistry-0-results-september-30-976fdd4eae/",
     "pinpoint": "JSON",
     "access": "public",
     "doc_label": "ProPublica Nonprofit Explorer search \"lendistry\" (0 results, September 30, 2026)"
    },
    {
     "label": "ProPublica Nonprofit Explorer search \"center by lendistry\" (0 results, September 30, 2026)",
     "url": "/source-documents/propublica-nonprofit-explorer-search-center-by-lendistry-0-results-sep-d4cbada7cc/",
     "pinpoint": "JSON",
     "access": "public",
     "doc_label": "ProPublica Nonprofit Explorer search \"center by lendistry\" (0 results, September 30, 2026)"
    },
    {
     "label": "ProPublica Nonprofit Explorer search \"bsd capital\" (0 results, September 30, 2026)",
     "url": "/source-documents/propublica-nonprofit-explorer-search-bsd-capital-0-results-september-3-6144fa266f/",
     "pinpoint": "JSON",
     "access": "public",
     "doc_label": "ProPublica Nonprofit Explorer search \"bsd capital\" (0 results, September 30, 2026)"
    },
    {
     "label": "We Are Not the Fraud Police: How Fintechs Facilitated Fraud in the Paycheck Protection Program",
     "url": "/source-documents/2022-12-01-we-are-not-the-fraud-police-how-fintechs-facilitated-fraud-in-the-pa/",
     "pinpoint": "printed p. 23",
     "access": "public",
     "doc_label": "We Are Not the Fraud Police: How Fintechs Facilitated Fraud in the Paycheck Protection Program"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "not broken out",
    "amount_text": "Amount unknown · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "LENDISTRY",
    "rank": 13,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept by Lendistry (private; no public accounts)",
    "tag": "not broken out",
    "tag_class": "notbroken",
    "class": "not publicly broken out",
    "amount_text": "Amount unknown · unknown",
    "amount_on_chart": false,
    "says": "Lendistry (B.S.D. Capital, Inc.) is a private for-profit CDFI: no SEC report, no Call Report, and no Form 990 filer under Lendistry, 'Center by Lendistry' or 'BSD Capital'. Its 2021 loans ran through Harvest's servicing and Womply's platform (both drawn above); the Lendistry–Harvest and Lendistry–Womply terms are in no public document. $473.1 million of the modeled fees sit on loans Harvest serviced between May 22 and June 29, 2021.",
    "implies": "The fees stayed with a private company whose accounts are not public.",
    "checked": "SEC EDGAR (no filer); FDIC (not a bank); IRS Form 990 search via ProPublica, three name variants (no filer); House staff report.",
    "not_found": "Any Lendistry financial statement; the fee split with Harvest or Womply."
   }
  },
  {
   "id": "U-USBANK-UNTRACED",
   "from": "USBANK",
   "to": null,
   "from_name": "U.S. Bank",
   "to_name": "Kept as interest income",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as interest income. The fees were kept as net interest income.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: Annual reports (10-K Exhibit 13) 2020, 2021, 2022; six 10-Qs 2020–2021; earnings calls 2020–2021. Not found: An annual PPP fee figure; a donation or pledge.",
   "sources": [
    {
     "label": "U.S. Bancorp 2020 Annual Report (Ex. 13 to Form 10-K)",
     "url": "/source-documents/u-s-bancorp-2020-annual-report-ex-13-to-form-10-k-04f0feb24d/",
     "pinpoint": "MD&A – Net interest income",
     "access": "public",
     "doc_label": "U.S. Bancorp 2020 Annual Report (Ex. 13 to Form 10-K)"
    },
    {
     "label": "U.S. Bancorp 2021 Annual Report (Ex. 13 to Form 10-K) (filed Feb 22, 2022)",
     "url": "/source-documents/u-s-bancorp-2021-annual-report-ex-13-to-form-10-k-filed-feb-22-2022-53a236cf8a/",
     "pinpoint": "MD&A – Net interest income",
     "access": "public",
     "doc_label": "U.S. Bancorp 2021 Annual Report (Ex. 13 to Form 10-K) (filed Feb 22, 2022)"
    },
    {
     "label": "U.S. Bancorp 2022 Annual Report (Ex. 13 to Form 10-K) (filed Feb 27, 2023)",
     "url": "/source-documents/u-s-bancorp-2022-annual-report-ex-13-to-form-10-k-filed-feb-27-2023-2dc78bdd32/",
     "pinpoint": "MD&A",
     "access": "public",
     "doc_label": "U.S. Bancorp 2022 Annual Report (Ex. 13 to Form 10-K) (filed Feb 27, 2023)"
    },
    {
     "label": "U.S. Bancorp Form 10-Q for Q3 2021 (filed Nov 2, 2021)",
     "url": "/source-documents/u-s-bancorp-form-10-q-for-q3-2021-filed-nov-2-2021-9ae6083c3d/",
     "pinpoint": "p.31 — MD&A – Net interest income",
     "access": "public",
     "doc_label": "U.S. Bancorp Form 10-Q for Q3 2021 (filed Nov 2, 2021)"
    },
    {
     "label": "U.S. Bank earnings call, Q3 2021 (Oct 14, 2021)",
     "url": "https://www.fool.com/earnings/call-transcripts/2021/10/14/us-bancorp-usb-q3-2021-earnings-call-transcript/",
     "pinpoint": "prepared remarks",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "not broken out",
    "amount_text": "Amount not stated · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "USBANK",
    "rank": 14,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as interest income",
    "tag": "not broken out",
    "tag_class": "notbroken",
    "class": "not publicly broken out",
    "amount_text": "Amount not stated · unknown",
    "amount_on_chart": false,
    "says": "U.S. Bancorp's 2020 annual report credits 'higher loan fees driven in part by loans made under the SBA's Paycheck Protection Program'; the 2021 report credits 'higher loan fees driven by accelerated loan forgiveness from the SBA PPP'. The only number is guidance: on the October 14, 2021 call management expected 'PPP fees to decline $60 million to $70 million in the fourth quarter compared with the third quarter'.",
    "implies": "The fees were kept as net interest income.",
    "checked": "Annual reports (10-K Exhibit 13) 2020, 2021, 2022; six 10-Qs 2020–2021; earnings calls 2020–2021.",
    "not_found": "An annual PPP fee figure; a donation or pledge."
   }
  },
  {
   "id": "U-TDBANK-UNTRACED",
   "from": "TDBANK",
   "to": null,
   "from_name": "TD Bank",
   "to_name": "Kept as U.S. Retail interest income",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as U.S. Retail interest income. The fees were kept as U.S. Retail net interest income.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: Form 40-F MD&A for fiscal 2020, 2021, 2022; fiscal 2021 financial statements; The Globe and Mail, July 12, 2020. Not found: A U.S.-dollar PPP fee figure; a donation or pledge.",
   "sources": [
    {
     "label": "TD Bank Group 2020 Annual Report MD&A (Form 40-F Ex. 99.2)",
     "url": "/source-documents/td-bank-group-2020-annual-report-md-a-form-40-f-ex-99-2-0e0ace6cdb/",
     "pinpoint": "p.20 — U.S. Retail – business highlights",
     "access": "public",
     "doc_label": "TD Bank Group 2020 Annual Report MD&A (Form 40-F Ex. 99.2)"
    },
    {
     "label": "TD Bank Group 2021 Annual Report MD&A (Form 40-F Ex. 99.2)",
     "url": "/source-documents/td-bank-group-2021-annual-report-md-a-form-40-f-ex-99-2-a2355792a4/",
     "pinpoint": "p.4 — Significant events / U.S. Retail; p.22 — U.S. Retail – results",
     "access": "public",
     "doc_label": "TD Bank Group 2021 Annual Report MD&A (Form 40-F Ex. 99.2)"
    },
    {
     "label": "TD Bank Group 2022 Annual Report MD&A (Form 40-F Ex. 99.2) (filed Dec 1, 2022)",
     "url": "/source-documents/td-bank-group-2022-annual-report-md-a-form-40-f-ex-99-2-filed-dec-1-20-6937ab23bb/",
     "pinpoint": "p.23 — U.S. Retail – results",
     "access": "public",
     "doc_label": "TD Bank Group 2022 Annual Report MD&A (Form 40-F Ex. 99.2) (filed Dec 1, 2022)"
    },
    {
     "label": "TD Bank Group 2021 Consolidated Financial Statements (Form 40-F Ex. 99.3) (filed Dec 2, 2021)",
     "url": "/source-documents/td-bank-group-2021-consolidated-financial-statements-form-40-f-ex-99-3-bfe9819023/",
     "pinpoint": "notes",
     "access": "public",
     "doc_label": "TD Bank Group 2021 Consolidated Financial Statements (Form 40-F Ex. 99.3) (filed Dec 2, 2021)"
    },
    {
     "label": "TD Bank press (The Globe and Mail), Jul 12, 2020",
     "url": "https://www.theglobeandmail.com/business/article-canadian-banks-reap-hefty-fees-from-us-pandemic-aid-program/",
     "pinpoint": "article body (paywall-truncated capture)",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "not broken out",
    "amount_text": "Amount not stated · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "TDBANK",
    "rank": 15,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as U.S. Retail interest income",
    "tag": "not broken out",
    "tag_class": "notbroken",
    "class": "not publicly broken out",
    "amount_text": "Amount not stated · unknown",
    "amount_on_chart": false,
    "says": "Toronto-Dominion's 2021 annual report (Form 40-F) says 'the Bank receives fees on PPP loans generally ranging from 1-5% of the loan's value at origination. The fees are amortized over the life of the loan, with any unamortized amount upon forgiveness being recognized immediately as income', reports about 133,000 loans funded, and credits U.S. Retail net interest income with 'accelerated fee amortization from PPP loan forgiveness'; the 2022 report notes 'lower income from PPP loan forgiveness'. No U.S.-dollar fee figure appears in the fiscal 2020–2022 reports. An outside estimate reported by The Globe and Mail on July 12, 2020 (Honigsberg and Hu) put TD's 2020 fees at US$238–398 million.",
    "implies": "The fees were kept as U.S. Retail net interest income.",
    "checked": "Form 40-F MD&A for fiscal 2020, 2021, 2022; fiscal 2021 financial statements; The Globe and Mail, July 12, 2020.",
    "not_found": "A U.S.-dollar PPP fee figure; a donation or pledge."
   }
  },
  {
   "id": "U-ITRIA-UNTRACED",
   "from": "ITRIA",
   "to": null,
   "from_name": "Itria Ventures",
   "to_name": "Kept by Itria / Biz2Credit (private; no public accounts)",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept by Itria / Biz2Credit (private; no public accounts). The fees stayed with a private company whose accounts are not public.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: FTC complaint and order, March 2024; FTC release, Mar. 18, 2024; California DFPI consent order; House staff report. Not found: Any Itria or Biz2Credit financial statement; a fee figure.",
   "sources": [
    {
     "label": "FTC Actions on Deceptive Pandemic Loan Promises: $59 Million",
     "url": "/source-documents/2024-03-18-womply-biz2credit-press-release-e0a827c885/",
     "pinpoint": "release",
     "access": "public",
     "doc_label": "FTC Actions on Deceptive Pandemic Loan Promises: $59 Million"
    },
    {
     "label": "Complaint — FTC v. Biz2Credit (S.D.N.Y.)",
     "url": "/source-documents/biz2credit-complaint-and-exhibits-pdf-b58d1bf3da2c127e-0ca2b499a9/",
     "pinpoint": "",
     "access": "public",
     "doc_label": "Complaint — FTC v. Biz2Credit (S.D.N.Y.)"
    },
    {
     "label": "California Department of Business Oversight consent order, Itria Ventures LLC Mar. 2020",
     "url": "/source-documents/california-department-of-business-oversight-consent-order-itria-ventur-1e9b566fb8/",
     "pinpoint": "",
     "access": "public",
     "doc_label": "California Department of Business Oversight consent order, Itria Ventures LLC Mar. 2020"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "not broken out",
    "amount_text": "Amount unknown · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "ITRIA",
    "rank": 16,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept by Itria / Biz2Credit (private; no public accounts)",
    "tag": "not broken out",
    "tag_class": "notbroken",
    "class": "not publicly broken out",
    "amount_text": "Amount unknown · unknown",
    "amount_on_chart": false,
    "says": "Itria Ventures and Biz2Credit are private and publish no PPP fee figure. The FTC's 2024 complaint notes that lenders received SBA fees but gives no Itria total; California's DFPI consent order has no fee figures. The one documented payment out is the $33 million judgment Biz2Credit and Itria were ordered to pay the FTC in March 2024 for misrepresenting processing times, a penalty rather than a fee flow.",
    "implies": "The fees stayed with a private company whose accounts are not public.",
    "checked": "FTC complaint and order, March 2024; FTC release, Mar. 18, 2024; California DFPI consent order; House staff report.",
    "not_found": "Any Itria or Biz2Credit financial statement; a fee figure."
   }
  },
  {
   "id": "U-KEYBANK-UNTRACED",
   "from": "KEYBANK",
   "to": null,
   "from_name": "KeyBank",
   "to_name": "Kept as interest income",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as interest income. The fees were kept as net interest income; the quarters not disclosed and scheduled amortisation account for the gap to the $379 million model.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: 10-K 2020, 2021, 2022; seven 10-Qs 2020–2021; eight earnings calls 2020–2021. Not found: An annual PPP fee total; a donation or pledge.",
   "sources": [
    {
     "label": "KeyCorp Form 10-K for 2020 (filed Feb 22, 2021)",
     "url": "/source-documents/keycorp-form-10-k-for-2020-filed-feb-22-2021-e4184f1101/",
     "pinpoint": "Line of business results – Consumer Bank",
     "access": "public",
     "doc_label": "KeyCorp Form 10-K for 2020 (filed Feb 22, 2021)"
    },
    {
     "label": "KeyBank earnings call, Q4 2020 (Jan 21, 2021)",
     "url": "https://www.fool.com/earnings/call-transcripts/2021/01/21/keycorp-key-q4-2020-earnings-call-transcript/",
     "pinpoint": "prepared remarks",
     "access": "public"
    },
    {
     "label": "KeyBank earnings call, Q2 2021 (Jul 20, 2021)",
     "url": "https://www.fool.com/earnings/call-transcripts/2021/07/20/keycorp-key-q2-2022-earnings-call-transcript/",
     "pinpoint": "prepared remarks",
     "access": "public"
    },
    {
     "label": "KeyBank earnings call, Q3 2021 (Oct 21, 2021)",
     "url": "https://www.fool.com/earnings/call-transcripts/2021/10/21/keycorp-key-q3-2021-earnings-call-transcript/",
     "pinpoint": "prepared remarks",
     "access": "public"
    },
    {
     "label": "KeyCorp, Form 10-K for 2021 (filed Feb. 22, 2022)",
     "url": "/source-documents/keycorp-form-10-k-for-2021-filed-feb-22-2022-c8ec726990/",
     "pinpoint": "Line of business results – Commercial Bank",
     "access": "public",
     "doc_label": "KeyCorp, Form 10-K for 2021 (filed Feb. 22, 2022)"
    },
    {
     "label": "KeyCorp Form 10-K for 2022 (filed Feb 22, 2023)",
     "url": "/source-documents/keycorp-form-10-k-for-2022-filed-feb-22-2023-bee906a504/",
     "pinpoint": "MD&A",
     "access": "public",
     "doc_label": "KeyCorp Form 10-K for 2022 (filed Feb 22, 2023)"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "disclosed in aggregate",
    "amount_text": "Amount not stated in full · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "KEYBANK",
    "rank": 17,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as interest income",
    "tag": "disclosed in aggregate",
    "tag_class": "aggregate",
    "class": "disclosed-in-aggregate",
    "amount_text": "Amount not stated in full · unknown",
    "amount_on_chart": false,
    "says": "KeyCorp gave quarterly figures on its calls and no total in its 10-Ks: forgiveness 'accelerated about $28 million of additional fee recognition' in Q4 2020; 'PPP loan fees, including the impact of forgiveness, totaled $50 million' in Q2 2021, up $2 million from Q1; $45 million in Q3 2021. The four quarters disclosed sum to about $171 million.",
    "implies": "The fees were kept as net interest income; the quarters not disclosed and scheduled amortisation account for the gap to the $379 million model.",
    "checked": "10-K 2020, 2021, 2022; seven 10-Qs 2020–2021; eight earnings calls 2020–2021.",
    "not_found": "An annual PPP fee total; a donation or pledge."
   }
  },
  {
   "id": "E-ZIONS-ZIONS_FOUNDATION-DONATION",
   "from": "ZIONS",
   "to": "ZIONS_FOUNDATION",
   "from_name": "Zions Bancorporation",
   "to_name": "Zions foundation",
   "flow_type": "donation",
   "relation": "transfer",
   "amount": 30000000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "Q3 2020",
   "period_start": null,
   "period_end": null,
   "payment_date": "recorded as an expense in Q3 2020",
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "Zions donation of $30 million of its PPP fees to its foundation",
   "mechanism": "Announced with the Q2 2020 results as $30 million of charitable contributions from PPP loan processing fees; the Q3 2020 10-Q records a $30 million charitable contribution to the Zions foundation, associated with the PPP lending, as an expense of that quarter",
   "judgment": false,
   "notes": "CFO Paul Burdiss on the Q2 2020 call: '$30 million during the second half of the year out of a current total of about $220 million in total fee income from the PPP program'.",
   "sources": [
    {
     "label": "Zions Bancorporation, N.A. Form 10-Q for Q3 2020 (filed Nov 4, 2020)",
     "url": "/source-documents/zions-bancorporation-n-a-form-10-q-for-q3-2020-filed-nov-4-2020-24a60ea387/",
     "pinpoint": "p.11 — MD&A – Executive summary",
     "access": "public",
     "doc_label": "Zions Bancorporation, N.A. Form 10-Q for Q3 2020 (filed Nov 4, 2020)"
    },
    {
     "label": "Zions Bancorporation, N.A. Form 10-Q for Q2 2020 (filed Aug 5, 2020)",
     "url": "/source-documents/zions-bancorporation-n-a-form-10-q-for-q2-2020-filed-aug-5-2020-e1717285af/",
     "pinpoint": "p.9 — MD&A – Executive summary",
     "access": "public",
     "doc_label": "Zions Bancorporation, N.A. Form 10-Q for Q2 2020 (filed Aug 5, 2020)"
    },
    {
     "label": "Zions Bancorporation earnings call, Q2 2020 (Jul 20, 2020)",
     "url": "https://www.fool.com/earnings/call-transcripts/2020/07/20/zions-bancorporation-zion-q2-2020-earnings-call-tr.aspx",
     "pinpoint": "prepared remarks",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "evidence_strength": "strong",
    "ppp_tie": "stated",
    "amount_text": "$30 million, Q3 2020",
    "hop": "2",
    "year": "2020"
   },
   "extra": {
    "owner_lane": "FEE-DEST-E",
    "lender_id": "ZIONS",
    "rank": 18,
    "preferred": "",
    "basis_detail": "paid",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "quote": "The decrease in adjusted PPNR is primarily a result of a $30 million charitable contribution to our foundation, which was associated with the PPP lending activity."
  },
  {
   "id": "U-ZIONS-UNTRACED",
   "from": "ZIONS",
   "to": null,
   "from_name": "Zions Bancorporation",
   "to_name": "Kept as interest income",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as interest income. About $30 million went to the Zions foundation, roughly 7 percent of some $460 million of PPP revenue; the balance was retained as net interest income.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: 10-K 2020, 2021, 2022; 10-Qs Q2 2020–Q1 2021; earnings calls Q2 2020 and Q3 2021. Not found: A fee-only total; any donation beyond the $30 million.",
   "sources": [
    {
     "label": "Zions Bancorporation, N.A. Form 10-Q for Q2 2020 (filed Aug 5, 2020)",
     "url": "/source-documents/zions-bancorporation-n-a-form-10-q-for-q2-2020-filed-aug-5-2020-e1717285af/",
     "pinpoint": "p.9 — MD&A – Executive summary",
     "access": "public",
     "doc_label": "Zions Bancorporation, N.A. Form 10-Q for Q2 2020 (filed Aug 5, 2020)"
    },
    {
     "label": "Zions Bancorporation earnings call, Q2 2020 (Jul 20, 2020)",
     "url": "https://www.fool.com/earnings/call-transcripts/2020/07/20/zions-bancorporation-zion-q2-2020-earnings-call-tr.aspx",
     "pinpoint": "prepared remarks",
     "access": "public"
    },
    {
     "label": "Zions Bancorporation, N.A. Form 10-Q for Q3 2020 (filed Nov 4, 2020)",
     "url": "/source-documents/zions-bancorporation-n-a-form-10-q-for-q3-2020-filed-nov-4-2020-24a60ea387/",
     "pinpoint": "p.11 — MD&A – Executive summary",
     "access": "public",
     "doc_label": "Zions Bancorporation, N.A. Form 10-Q for Q3 2020 (filed Nov 4, 2020)"
    },
    {
     "label": "Zions Bancorporation, N.A. Form 10-K for 2020 (filed Feb 25, 2021)",
     "url": "/source-documents/zions-bancorporation-n-a-form-10-k-for-2020-filed-feb-25-2021-4e1bf2d627/",
     "pinpoint": "p.32 — MD&A – Executive summary; p.34 — MD&A – SBA Paycheck Protection Program",
     "access": "public",
     "doc_label": "Zions Bancorporation, N.A. Form 10-K for 2020 (filed Feb 25, 2021)"
    },
    {
     "label": "Zions Bancorporation, N.A. Form 10-Q for Q1 2021 (filed May 6, 2021)",
     "url": "/source-documents/zions-bancorporation-n-a-form-10-q-for-q1-2021-filed-may-6-2021-fcfb944f54/",
     "pinpoint": "MD&A – PPP loans table (Q1 2021 / FY2020 / total)",
     "access": "public",
     "doc_label": "Zions Bancorporation, N.A. Form 10-Q for Q1 2021 (filed May 6, 2021)"
    },
    {
     "label": "Zions Bancorporation, N.A., Form 10-K for 2021 (filed Feb. 25, 2022)",
     "url": "/source-documents/zions-bancorporation-n-a-form-10-k-for-2021-filed-feb-25-2022-64f827357f/",
     "pinpoint": "MD&A – Executive summary",
     "access": "public",
     "doc_label": "Zions Bancorporation, N.A., Form 10-K for 2021 (filed Feb. 25, 2022)"
    },
    {
     "label": "Zions Bancorporation, N.A. Form 10-K for 2022 (filed Feb 23, 2023)",
     "url": "/source-documents/zions-bancorporation-n-a-form-10-k-for-2022-filed-feb-23-2023-e8e756e541/",
     "pinpoint": "p.29 — MD&A – Loans",
     "access": "public",
     "doc_label": "Zions Bancorporation, N.A. Form 10-K for 2022 (filed Feb 23, 2023)"
    },
    {
     "label": "Zions Bancorporation earnings call, Q3 2021 (Oct 18, 2021)",
     "url": "https://www.fool.com/earnings/call-transcripts/2021/10/18/zions-bancorp-na-zion-q3-2021-earnings-call-transc/",
     "pinpoint": "prepared remarks",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "documented",
    "amount_text": "Amount not separately stated · unknown (PPP interest income $146M, $235M, $47M in 2020–2022, not fee-only)",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "ZIONS",
    "rank": 18,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as interest income",
    "tag": "documented",
    "tag_class": "documented",
    "class": "documented",
    "amount_text": "Amount not separately stated · unknown (PPP interest income $146M, $235M, $47M in 2020–2022, not fee-only)",
    "amount_on_chart": false,
    "says": "In the Q2 2020 10-Q Zions 'announced $30 million in future charitable contributions from the loan processing fees received from the PPP loans'; CFO Paul Burdiss said it would donate '$30 million during the second half of the year out of a current total of about $220 million in total fee income from the PPP program', and the Q3 2020 10-Q records the '$30 million charitable contribution to our foundation, which was associated with the PPP lending activity' as a third-quarter 2020 expense (new node above: Zions foundation, $30 million). Total interest income from PPP loans was $146 million in 2020 ($26 million accelerated on forgiveness), $235 million in 2021 ($138 million accelerated) and $47 million in 2022 ($31 million accelerated), with $2 million of net deferred fees left at end-2022; management put cumulative 'PPP-related revenue' at $380 million by Q3 2021 with $83 million to come.",
    "implies": "About $30 million went to the Zions foundation, roughly 7 percent of some $460 million of PPP revenue; the balance was retained as net interest income.",
    "checked": "10-K 2020, 2021, 2022; 10-Qs Q2 2020–Q1 2021; earnings calls Q2 2020 and Q3 2021.",
    "not_found": "A fee-only total; any donation beyond the $30 million."
   }
  },
  {
   "id": "U-MTBANK-UNTRACED",
   "from": "MTBANK",
   "to": null,
   "from_name": "Manufacturers and Traders Trust Company",
   "to_name": "Kept as interest income",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as interest income. The fees were kept as net interest income.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: 10-K 2020, 2021, 2022; six 10-Qs 2020–2021; eight earnings calls 2020–2021. Not found: An annual PPP fee total; a donation or pledge.",
   "sources": [
    {
     "label": "Manufacturers and Traders Trust Company earnings call, Q4 2020 (Jan 21, 2021)",
     "url": "https://www.fool.com/earnings/call-transcripts/2021/01/21/m-t-bank-mtb-q4-2020-earnings-call-transcript/",
     "pinpoint": "prepared remarks",
     "access": "public"
    },
    {
     "label": "M&T Bank Form 10-Q for Q3 2021 (filed Nov 5, 2021)",
     "url": "/source-documents/m-t-bank-form-10-q-for-q3-2021-filed-nov-5-2021-ec1ae2aa56/",
     "pinpoint": "MD&A – Business Banking segment",
     "access": "public",
     "doc_label": "M&T Bank Form 10-Q for Q3 2021 (filed Nov 5, 2021)"
    },
    {
     "label": "Manufacturers and Traders Trust Company earnings call, Q4 2021 (Jan 20, 2022)",
     "url": "https://www.fool.com/earnings/call-transcripts/2022/01/20/m-t-bank-mtb-q4-2021-earnings-call-transcript/",
     "pinpoint": "prepared remarks",
     "access": "public"
    },
    {
     "label": "M&T Bank Form 10-K for 2021 (filed Feb 16, 2022)",
     "url": "/source-documents/m-t-bank-form-10-k-for-2021-filed-feb-16-2022-318cbce908/",
     "pinpoint": "MD&A",
     "access": "public",
     "doc_label": "M&T Bank Form 10-K for 2021 (filed Feb 16, 2022)"
    },
    {
     "label": "M&T Bank Form 10-K for 2022",
     "url": "/source-documents/m-t-bank-form-10-k-for-2022-589c768b67/",
     "pinpoint": "MD&A – Business Banking segment",
     "access": "public",
     "doc_label": "M&T Bank Form 10-K for 2022"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "disclosed in aggregate",
    "amount_text": "Amount not stated in full · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "MTBANK",
    "rank": 19,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as interest income",
    "tag": "disclosed in aggregate",
    "tag_class": "aggregate",
    "class": "disclosed-in-aggregate",
    "amount_text": "Amount not stated in full · unknown",
    "amount_on_chart": false,
    "says": "M&T quantified PPP fees only quarter by quarter. Forgiveness 'resulted in the accelerated recognition of $29 million of PPP loan fees into net interest income' in Q4 2020; the Q3 2021 10-Q attributes a 145-basis-point widening of the loan margin 'predominantly to fees from PPP loan payoffs'; the Q4 2021 call cites 'a $30 million decline in interest income and fees from PPP loans'; the 10-K for 2022 notes 'a lower level of PPP fee income resulting from repayment of loans by the SBA'.",
    "implies": "The fees were kept as net interest income.",
    "checked": "10-K 2020, 2021, 2022; six 10-Qs 2020–2021; eight earnings calls 2020–2021.",
    "not_found": "An annual PPP fee total; a donation or pledge."
   }
  },
  {
   "id": "U-READYCAP-UNTRACED",
   "from": "READYCAP",
   "to": null,
   "from_name": "ReadyCap Lending",
   "to_name": "Kept as net PPP income",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as net PPP income. As a REIT the company distributes its earnings as dividends ($1.30 a share in 2020, $1.66 in 2021) with no PPP-specific use. The SBA file credits ReadyCap with 34,221 2020 loans it sold, so the $307.5 million model overstates what it kept.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: 10-K for 2020, 2021, 2022, 2023; EDGAR submissions index. Not found: A stated use of the PPP income.",
   "sources": [
    {
     "label": "Ready Capital Corporation, Form 10-K for 2020 SEC EDGAR; CIK 0001527590 — \"approximately $2.7 billion\" PPP facilitate...",
     "url": "/source-documents/ready-capital-corporation-form-10-k-for-2020-sec-edgar-cik-0001527590-a52100c45e/",
     "pinpoint": "Notes to consolidated financial statements, Paycheck Protection Program note (printed p. 155); PPP income table: 2020 total PPP related income $38,498k, net PPP related income $23,419k",
     "access": "public",
     "doc_label": "Ready Capital Corporation, Form 10-K for 2020 SEC EDGAR; CIK 0001527590 — \"approximately $2.7 billion\" PPP facilitate..."
    },
    {
     "label": "Ready Capital Corporation, Form 10-K for 2021 SEC EDGAR — \"As of December 31, 2021, we had $941.5 million outstanding...",
     "url": "/source-documents/ready-capital-corporation-form-10-k-for-2021-sec-edgar-as-of-december-c708c9a672/",
     "pinpoint": "Note 20, Other income and operating expenses - Paycheck Protection Program (printed p. 154-155); dividends declared per share of common stock $1.66 (2021), $1.30 (2020), $1.60 (2019) (Selected financial data)",
     "access": "public",
     "doc_label": "Ready Capital Corporation, Form 10-K for 2021 SEC EDGAR — \"As of December 31, 2021, we had $941.5 million outstanding..."
    },
    {
     "label": "Ready Capital Corporation Form 10-K for the fiscal year ended December 31, 2022",
     "url": "/source-documents/ready-capital-corporation-form-10-k-for-the-fiscal-year-ended-december-01b72016ad/",
     "pinpoint": "Note 20 - Paycheck Protection Program (printed p. 149-150)",
     "access": "public",
     "doc_label": "Ready Capital Corporation Form 10-K for the fiscal year ended December 31, 2022"
    },
    {
     "label": "Ready Capital Corporation Form 10-K for 2023",
     "url": "/source-documents/ready-capital-corporation-form-10-k-for-2023-01e22cdba8/",
     "pinpoint": "Note 20 - Paycheck Protection Program income table",
     "access": "public",
     "doc_label": "Ready Capital Corporation Form 10-K for 2023"
    },
    {
     "label": "SEC EDGAR submissions index, Ready Capital Corporation (CIK 0001527590), retrieved September 30, 2026",
     "url": "/source-documents/sec-edgar-submissions-index-ready-capital-corporation-cik-0001527590-r-7e570bc9c8/",
     "pinpoint": "",
     "access": "public",
     "doc_label": "SEC EDGAR submissions index, Ready Capital Corporation (CIK 0001527590), retrieved September 30, 2026"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "disclosed in aggregate",
    "amount_text": "$157.8 million net PPP income, 2020–2023 · documented (not fee-only)",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "READYCAP",
    "rank": 20,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as net PPP income",
    "tag": "disclosed in aggregate",
    "tag_class": "aggregate",
    "class": "disclosed-in-aggregate",
    "amount_text": "$157.8 million net PPP income, 2020–2023 · documented (not fee-only)",
    "amount_on_chart": true,
    "says": "Ready Capital's 10-Ks disclose the PPP economics and no use of funds. In 2020 it originated $114.7 million of loans and earned about $5.2 million of fees; the $2.5 billion it sourced under an April 28, 2020 lender-service agreement was sold to a third party (Customers Bank, per the SBA file) for $43.3 million. Its 2021 originations of $2.2 billion carry 'total net fees of $123.7 million ... deferred over the expected life of the loans and ... recognized as interest income' (10-K 2021, Note 20). Net PPP related income was $23.4 million (2020), $56.1 million (2021), $65.5 million (2022) and $12.8 million (2023).",
    "implies": "As a REIT the company distributes its earnings as dividends ($1.30 a share in 2020, $1.66 in 2021) with no PPP-specific use. The SBA file credits ReadyCap with 34,221 2020 loans it sold, so the $307.5 million model overstates what it kept.",
    "checked": "10-K for 2020, 2021, 2022, 2023; EDGAR submissions index.",
    "not_found": "A stated use of the PPP income."
   }
  },
  {
   "id": "U-HUNTINGTON-UNTRACED",
   "from": "HUNTINGTON",
   "to": null,
   "from_name": "The Huntington National Bank",
   "to_name": "Kept as interest income",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as interest income. The fees were kept as net interest income.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: 10-K 2020, 2021, 2022; six 10-Qs 2020–2021 (no call transcripts). Not found: A total PPP fee figure; a donation or pledge.",
   "sources": [
    {
     "label": "Huntington Bancshares Incorporated Form 10-K for 2022 (filed Feb 17, 2023)",
     "url": "/source-documents/huntington-bancshares-incorporated-form-10-k-for-2022-filed-feb-17-202-6e430a5bef/",
     "pinpoint": "p.49 — MD&A – Net interest income",
     "access": "public",
     "doc_label": "Huntington Bancshares Incorporated Form 10-K for 2022 (filed Feb 17, 2023)"
    },
    {
     "label": "Huntington Bancshares Incorporated, Form 10-K for 2021 (filed Feb. 18, 2022)",
     "url": "/source-documents/huntington-bancshares-incorporated-form-10-k-for-2021-filed-feb-18-202-6e032d3d74/",
     "pinpoint": "p.48 — MD&A – Economic overview",
     "access": "public",
     "doc_label": "Huntington Bancshares Incorporated, Form 10-K for 2021 (filed Feb. 18, 2022)"
    },
    {
     "label": "Huntington Bancshares Incorporated, Form 10-K for 2020 (filed Feb. 26, 2021)",
     "url": "/source-documents/huntington-bancshares-incorporated-form-10-k-for-2020-filed-feb-26-202-1d4d14ee1a/",
     "pinpoint": "p.48 — MD&A – Economic overview",
     "access": "public",
     "doc_label": "Huntington Bancshares Incorporated, Form 10-K for 2020 (filed Feb. 26, 2021)"
    },
    {
     "label": "Huntington Bancshares Incorporated Form 10-Q for Q1 2021 (filed Apr 30, 2021)",
     "url": "/source-documents/huntington-bancshares-incorporated-form-10-q-for-q1-2021-filed-apr-30-109db9361c/",
     "pinpoint": "p.12 — MD&A – Net interest income",
     "access": "public",
     "doc_label": "Huntington Bancshares Incorporated Form 10-Q for Q1 2021 (filed Apr 30, 2021)"
    },
    {
     "label": "Huntington Bancshares Incorporated Form 10-Q for Q2 2021 (filed Aug 6, 2021)",
     "url": "/source-documents/huntington-bancshares-incorporated-form-10-q-for-q2-2021-filed-aug-6-2-1f7eb90924/",
     "pinpoint": "p.12 — MD&A – Net interest income",
     "access": "public",
     "doc_label": "Huntington Bancshares Incorporated Form 10-Q for Q2 2021 (filed Aug 6, 2021)"
    },
    {
     "label": "Huntington Bancshares Incorporated Form 10-Q for Q3 2021 (filed Nov 5, 2021)",
     "url": "/source-documents/huntington-bancshares-incorporated-form-10-q-for-q3-2021-filed-nov-5-2-a14255c796/",
     "pinpoint": "p.12 — MD&A – Net interest income",
     "access": "public",
     "doc_label": "Huntington Bancshares Incorporated Form 10-Q for Q3 2021 (filed Nov 5, 2021)"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "disclosed in aggregate",
    "amount_text": "Amount not stated in full · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "HUNTINGTON",
    "rank": 21,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as interest income",
    "tag": "disclosed in aggregate",
    "tag_class": "aggregate",
    "class": "disclosed-in-aggregate",
    "amount_text": "Amount not stated in full · unknown",
    "amount_on_chart": false,
    "says": "Huntington's 10-K for 2022 states 'Net interest income for 2022 included $21 million in accelerated PPP loan fees recognized upon forgiveness payments from the SBA, compared to $126 million in 2021'; the 2021 10-Qs give $45 million (Q1), $30 million (Q2) and $30 million (Q3), and Q4 2020 was $5 million. By December 2021 the SBA had forgiven $9.4 billion of the $11.4 billion Huntington and TCF originated. These are the accelerated part only; scheduled amortisation of the fees is not separately disclosed.",
    "implies": "The fees were kept as net interest income.",
    "checked": "10-K 2020, 2021, 2022; six 10-Qs 2020–2021 (no call transcripts).",
    "not_found": "A total PPP fee figure; a donation or pledge."
   }
  },
  {
   "id": "U-CITIZENS-UNTRACED",
   "from": "CITIZENS",
   "to": null,
   "from_name": "Citizens Bank",
   "to_name": "Kept as interest income",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as interest income. The fees were kept as net interest income.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: 10-K 2020, 2021, 2022; six 10-Qs 2020–2021; eight earnings calls 2020–2021. Not found: A PPP fee figure; a donation or pledge.",
   "sources": [
    {
     "label": "Citizens Financial Group Form 10-K for 2020 (filed Feb 23, 2021)",
     "url": "/source-documents/citizens-financial-group-form-10-k-for-2020-filed-feb-23-2021-a97486cda7/",
     "pinpoint": "MD&A – Business segments",
     "access": "public",
     "doc_label": "Citizens Financial Group Form 10-K for 2020 (filed Feb 23, 2021)"
    },
    {
     "label": "Citizens Financial Group Form 10-K for 2021 (filed Feb 23, 2022)",
     "url": "/source-documents/citizens-financial-group-form-10-k-for-2021-filed-feb-23-2022-2fc0f7e0f4/",
     "pinpoint": "MD&A – Commercial loans by industry (footnote)",
     "access": "public",
     "doc_label": "Citizens Financial Group Form 10-K for 2021 (filed Feb 23, 2022)"
    },
    {
     "label": "Citizens Financial Group Form 10-K for 2022 (filed Feb 17, 2023)",
     "url": "/source-documents/citizens-financial-group-form-10-k-for-2022-filed-feb-17-2023-83c52b56d9/",
     "pinpoint": "MD&A – Commercial loans by industry (footnote)",
     "access": "public",
     "doc_label": "Citizens Financial Group Form 10-K for 2022 (filed Feb 17, 2023)"
    },
    {
     "label": "Citizens Financial Group Form 10-Q for Q2 2021 (filed Aug 3, 2021)",
     "url": "/source-documents/citizens-financial-group-form-10-q-for-q2-2021-filed-aug-3-2021-f730092b3b/",
     "pinpoint": "MD&A – Consumer Banking",
     "access": "public",
     "doc_label": "Citizens Financial Group Form 10-Q for Q2 2021 (filed Aug 3, 2021)"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "not broken out",
    "amount_text": "Amount not stated · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CITIZENS",
    "rank": 22,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as interest income",
    "tag": "not broken out",
    "tag_class": "notbroken",
    "class": "not publicly broken out",
    "amount_text": "Amount not stated · unknown",
    "amount_on_chart": false,
    "says": "Citizens Financial's 10-K for 2020 credits Consumer Banking net interest income growth partly to 'the impact of the PPP loan program' and notes higher expenses 'tied to higher mortgage origination volumes and PPP loans'. Later filings only carve PPP balances out of loan tables: $4.2 billion at end-2020, $787 million at end-2021, $121 million at end-2022. No filing puts a number on the fees.",
    "implies": "The fees were kept as net interest income.",
    "checked": "10-K 2020, 2021, 2022; six 10-Qs 2020–2021; eight earnings calls 2020–2021.",
    "not_found": "A PPP fee figure; a donation or pledge."
   }
  },
  {
   "id": "U-FIFTHTHIRD-UNTRACED",
   "from": "FIFTHTHIRD",
   "to": null,
   "from_name": "Fifth Third Bank",
   "to_name": "Kept as interest income",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as interest income. The fees were kept as net interest income.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: 10-K 2020, 2021, 2022; six 10-Qs 2020–2021; eight earnings calls 2020–2021. Not found: A fee-only total; a donation or pledge.",
   "sources": [
    {
     "label": "Fifth Third Bancorp, Form 10-K for 2021 (filed Feb. 25, 2022)",
     "url": "/source-documents/fifth-third-bancorp-form-10-k-for-2021-filed-feb-25-2022-1da5c30d12/",
     "pinpoint": "p.60 — MD&A – Net interest income",
     "access": "public",
     "doc_label": "Fifth Third Bancorp, Form 10-K for 2021 (filed Feb. 25, 2022)"
    },
    {
     "label": "Fifth Third Bancorp Form 10-K for 2022 (filed Feb 24, 2023)",
     "url": "/source-documents/fifth-third-bancorp-form-10-k-for-2022-filed-feb-24-2023-4858233ecf/",
     "pinpoint": "p.65 — MD&A – Net interest income",
     "access": "public",
     "doc_label": "Fifth Third Bancorp Form 10-K for 2022 (filed Feb 24, 2023)"
    },
    {
     "label": "Fifth Third Bancorp Form 10-Q for Q2 2021 (filed Aug 6, 2021)",
     "url": "/source-documents/fifth-third-bancorp-form-10-q-for-q2-2021-filed-aug-6-2021-8a35c275a3/",
     "pinpoint": "p.11 — MD&A – Net interest income",
     "access": "public",
     "doc_label": "Fifth Third Bancorp Form 10-Q for Q2 2021 (filed Aug 6, 2021)"
    },
    {
     "label": "Fifth Third Bank earnings call, Q4 2020 (Jan 21, 2021)",
     "url": "https://www.fool.com/earnings/call-transcripts/2021/01/21/fifth-third-bancorp-fitb-q4-2020-earnings-call-tra/",
     "pinpoint": "prepared remarks",
     "access": "public"
    },
    {
     "label": "Fifth Third Bancorp Form 10-K for 2020 (filed Feb 26, 2021)",
     "url": "/source-documents/fifth-third-bancorp-form-10-k-for-2020-filed-feb-26-2021-51a3995ff2/",
     "pinpoint": "p.64 — MD&A – Net interest income",
     "access": "public",
     "doc_label": "Fifth Third Bancorp Form 10-K for 2020 (filed Feb 26, 2021)"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "disclosed in aggregate",
    "amount_text": "Amount not stated as fees · unknown (PPP interest income $97M, $189M, $43M in 2020–2022, not fee-only)",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "FIFTHTHIRD",
    "rank": 23,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as interest income",
    "tag": "disclosed in aggregate",
    "tag_class": "aggregate",
    "class": "disclosed-in-aggregate",
    "amount_text": "Amount not stated as fees · unknown (PPP interest income $97M, $189M, $43M in 2020–2022, not fee-only)",
    "amount_on_chart": false,
    "says": "Fifth Third's 10-K for 2021 says 'Interest income recognized from PPP loans also positively impacted net interest income by $189 million for the year ended December 31, 2021 compared to $97 million for the year ended December 31, 2020'; the 10-K for 2022 says it 'decreased to $43 million'. On the January 21, 2021 call management said 2020's roughly $100 million included 'only $10 million in accelerated forgiveness fees' and expected about $60 million of accelerated fees in 2021. The three years total $329 million, which includes the 1 percent coupon as well as fees.",
    "implies": "The fees were kept as net interest income.",
    "checked": "10-K 2020, 2021, 2022; six 10-Qs 2020–2021; eight earnings calls 2020–2021.",
    "not_found": "A fee-only total; a donation or pledge."
   }
  },
  {
   "id": "U-REGIONS-UNTRACED",
   "from": "REGIONS",
   "to": null,
   "from_name": "Regions Bank",
   "to_name": "Kept as interest income",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as interest income. The fees were kept as net interest income.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: 10-K 2020, 2021, 2022; 10-Qs Q2 and Q3 2021 (no call transcripts). Not found: An annual PPP income total; a donation or pledge.",
   "sources": [
    {
     "label": "Regions Financial Corporation Form 10-Q for Q2 2021 (filed Aug 6, 2021)",
     "url": "/source-documents/regions-financial-corporation-form-10-q-for-q2-2021-filed-aug-6-2021-feb4e0f867/",
     "pinpoint": "p.74 — MD&A – Net interest income",
     "access": "public",
     "doc_label": "Regions Financial Corporation Form 10-Q for Q2 2021 (filed Aug 6, 2021)"
    },
    {
     "label": "Regions Financial Corporation Form 10-Q for Q3 2021 (filed Nov 4, 2021)",
     "url": "/source-documents/regions-financial-corporation-form-10-q-for-q3-2021-filed-nov-4-2021-31326f1efb/",
     "pinpoint": "p.76 — MD&A – Net interest income",
     "access": "public",
     "doc_label": "Regions Financial Corporation Form 10-Q for Q3 2021 (filed Nov 4, 2021)"
    },
    {
     "label": "Regions Financial Corporation, Form 10-K for 2021 (filed Feb. 24, 2022)",
     "url": "/source-documents/regions-financial-corporation-form-10-k-for-2021-filed-feb-24-2022-4b8a561154/",
     "pinpoint": "p.50 — MD&A – Net interest income",
     "access": "public",
     "doc_label": "Regions Financial Corporation, Form 10-K for 2021 (filed Feb. 24, 2022)"
    },
    {
     "label": "Regions Financial Corporation, Form 10-K for 2020 (filed Feb. 24, 2021)",
     "url": "/source-documents/regions-financial-corporation-form-10-k-for-2020-filed-feb-24-2021-4daf4b87fa/",
     "pinpoint": "p.54 — MD&A – Net interest income",
     "access": "public",
     "doc_label": "Regions Financial Corporation, Form 10-K for 2020 (filed Feb. 24, 2021)"
    },
    {
     "label": "Regions Financial Corporation Form 10-K for 2022 (filed Feb 24, 2023)",
     "url": "/source-documents/regions-financial-corporation-form-10-k-for-2022-filed-feb-24-2023-67dea0ff89/",
     "pinpoint": "MD&A",
     "access": "public",
     "doc_label": "Regions Financial Corporation Form 10-K for 2022 (filed Feb 24, 2023)"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "disclosed in aggregate",
    "amount_text": "Amount not stated in full · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "REGIONS",
    "rank": 24,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as interest income",
    "tag": "disclosed in aggregate",
    "tag_class": "aggregate",
    "class": "disclosed-in-aggregate",
    "amount_text": "Amount not stated in full · unknown",
    "amount_on_chart": false,
    "says": "Regions' Q2 2021 10-Q says 'Related SBA PPP net interest income totaled $43 million and $83 million for the three and six months ended June 30, 2021, respectively, and $18 million for both the three and six months ended June 30, 2020'; the Q3 2021 10-Q gives $31 million and $113 million for the three and nine months of 2021 and $31 million and $49 million for the same periods of 2020. The 10-K for 2021 says net interest income rose partly on 'increased PPP income. While PPP loan balances declined during the year, the fees related to loan forgiveness increased'. The 10-Ks carry no annual total.",
    "implies": "The fees were kept as net interest income.",
    "checked": "10-K 2020, 2021, 2022; 10-Qs Q2 and Q3 2021 (no call transcripts).",
    "not_found": "An annual PPP income total; a donation or pledge."
   }
  },
  {
   "id": "U-CELTIC-UNTRACED",
   "from": "CELTIC",
   "to": null,
   "from_name": "Celtic Bank",
   "to_name": "Kept as bank capital",
   "flow_type": "destination",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020-2021 fees",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "Kept as bank capital. Most of the money remained in the bank's capital; dividends to the private parent stayed small.",
   "mechanism": "Where the records put this lender's fee money; nothing computed, nothing forced to balance",
   "judgment": false,
   "notes": "Checked: FDIC Call Report data 2019Q4–2023Q4; FDIC institution record. Not found: A PPP fee figure; the partner fee splits; a pledge or donation.",
   "sources": [
    {
     "label": "FDIC BankFind Celtic Bank CERT57056 financials 2019Q4-2023Q4",
     "url": "/source-documents/fdic-bankfind-celtic-bank-cert57056-financials-2019q4-2023q4-8e438778a4/",
     "pinpoint": "fields as above",
     "access": "public",
     "doc_label": "FDIC BankFind Celtic Bank CERT57056 financials 2019Q4-2023Q4"
    },
    {
     "label": "FDIC BankFind institution record, Celtic Bank (search result, September 30, 2026)",
     "url": "/source-documents/fdic-bankfind-institution-record-celtic-bank-search-result-september-3-676423ab88/",
     "pinpoint": "",
     "access": "public",
     "doc_label": "FDIC BankFind institution record, Celtic Bank (search result, September 30, 2026)"
    },
    {
     "label": "Fdic Celtic Bank Cert57056 Financials 2019q4 2022q4",
     "url": "/source-documents/fdic-celtic-bank-cert57056-financials-2019q4-2022q4-3cdcafb8ea/",
     "pinpoint": "",
     "access": "public",
     "doc_label": "Fdic Celtic Bank Cert57056 Financials 2019q4 2022q4"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "destination_evidence": "disclosed in aggregate",
    "amount_text": "Amount not stated · unknown",
    "hop": "2",
    "year": "2020-2021"
   },
   "extra": {
    "owner_lane": "MF-TOP25",
    "lender_id": "CELTIC",
    "rank": 25,
    "preferred": "",
    "basis_detail": "n/a",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "dest": {
    "label": "Kept as bank capital",
    "tag": "disclosed in aggregate",
    "tag_class": "aggregate",
    "class": "disclosed-in-aggregate",
    "amount_text": "Amount not stated · unknown",
    "amount_on_chart": false,
    "says": "Celtic publishes no PPP fee figure. Its Call Report data (FDIC, CERT 57056) show net income of $80.9 million in 2020 and $99.7 million in 2021 against $42.0 million in 2019, and noninterest income of $148.7 million in 2020 against $67.6 million in 2019 (the data do not say whether that reflects loan sales or partner fees). Cash dividends declared to the holding company were $4.0 million (2019), $3.0 million (2020), $11.0 million (2021), $11.0 million (2022) and $12.0 million (2023); equity grew from $193.3 million (2019) to $359.9 million (2021) and $548.8 million (2023). What Celtic paid Kabbage, Square, OnDeck and BlueVine is not public.",
    "implies": "Most of the money remained in the bank's capital; dividends to the private parent stayed small.",
    "checked": "FDIC Call Report data 2019Q4–2023Q4; FDIC institution record.",
    "not_found": "A PPP fee figure; the partner fee splits; a pledge or donation."
   }
  },
  {
   "id": "R-CROSSROADS-CAPPLUS-OWNERSHIP",
   "from": "CROSSROADS",
   "to": "CAPPLUS",
   "from_name": "Crossroads Systems, Inc. (now Crossroads Impact Corp.)",
   "to_name": "Capital Plus Financial, LLC",
   "flow_type": "relationship (ownership)",
   "relation": "relationship",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "since 2017-12-18",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "ownership",
   "represents": "Parent-subsidiary relationship",
   "mechanism": "Crossroads bought 100% of Capital Plus's common equity for $30.8M cash and 2,955,028 new shares",
   "judgment": false,
   "notes": "Parent-subsidiary link; no money amount. Capital Plus's 36 preferred units are held by others (non-controlling interests).",
   "sources": [
    {
     "label": "Crossroads FY2021 annual disclosure (acquisition of 100% of CPF common equity, Dec. 18, 2017); FY2023 audited statements note 1 and note 17",
     "url": "/court-filings/crossroads-capital-plus-otc-filings/2022-01-01-crossroads-fy2021-annual-disclosure/",
     "pinpoint": "",
     "doc_label": "Crossroads Systems OTC Annual Disclosure FY2021"
    }
   ],
   "panel": "A",
   "basis_label": "ownership (a relationship, never a payment)",
   "ownership": true,
   "years": [
    "2017"
   ],
   "facts": {
    "evidence_strength": "strong",
    "ppp_tie": "n/a",
    "amount_text": "ownership (no amount)",
    "hop": "2"
   },
   "extra": {
    "owner_lane": "CAPPLUS-ENTITY-V4",
    "lender_id": "CAPPLUS",
    "rank": 6,
    "preferred": "",
    "basis_detail": "ownership",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": true,
   "entity_note": "Entity: Crossroads Systems, Inc. (renamed Crossroads Impact Corp. in June 2022) is the parent holding company that paid the July 2021 special dividend to its own shareholders; the PPP loans and fees belong to its subsidiary, Capital Plus Financial, LLC.",
   "in_default": true
  },
  {
   "id": "E-CAPPLUS-CROSSROADS-INTERCO",
   "from": "CAPPLUS",
   "to": "CROSSROADS",
   "from_name": "Capital Plus Financial, LLC",
   "to_name": "Crossroads Systems, Inc. (now Crossroads Impact Corp.)",
   "flow_type": "relationship (intercompany balance)",
   "relation": "balance",
   "amount": 304252816.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "balance at 2021-10-31",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "balance",
   "represents": "A balance owed to Capital Plus in Crossroads' own schedules. No company record calls it a loan; two lawsuits (Fin Cap in Tarrant County; YXS in N.D. Tex.) allege it was a $335 million loan. No documented cash transfer",
   "mechanism": "Intercompany account between subsidiary and parent",
   "judgment": false,
   "notes": "A balance, not a payment; table only. Capital Plus column intercompany receivable: $21,553,266 (2020-10-31), $304,252,816 (2021-10-31), $304,602,816 (2022-01-31), $333,936,137 (2022-04-30), $335,296,776 (2022-07-31; owed by Crossroads $312,653,577 and the SPVs $22,640,029), $337,411,379 (2022-10-31), $64,493,762 (2023-10-31), $105,772,873 (2024-07-31). FY2023 schedule: Capital Plus APIC -$304,252,816 (first appears; inference: the FY2021 balance was charged against Capital Plus's equity; no note describes it). No record calls the balance a loan or gives terms. ALLEGED (not found): Fin Cap (Tarrant 352-341122-23, paras. 32, 35) and YXS (N.D. Tex. 4:24-cv-00664, paras. 47, 75) call it a $335M intercompany 'loan' used to fund the dividend and bonuses; YXS pleads fraudulent transfer and alter ego. No court ruled on it.",
   "sources": [
    {
     "label": "Crossroads FY2021 annual disclosure, Supplemental Schedule I (unaudited): Capital Plus 'Intercompany receivables' $304,252,816; Crossroads Systems, Inc. 'Intercompany payables' $304,252,816; eliminated in consolidation",
     "url": "/court-filings/crossroads-capital-plus-otc-filings/2022-01-01-crossroads-fy2021-annual-disclosure/",
     "pinpoint": "Schedule I, Oct. 31, 2021",
     "doc_label": "Crossroads Systems OTC Annual Disclosure FY2021"
    },
    {
     "label": "Crossroads Impact Corp. OTC quarterly disclosure, quarter ended July 31, 2022, Supplemental Schedule I",
     "url": "/source-documents/crossroads-impact-corp-otc-quarterly-disclosure-statement-quarter-ende-3f2b83d9fe/",
     "pinpoint": ""
    }
   ],
   "panel": "A",
   "alleged_tie": true,
   "draw_none": true,
   "basis_label": "balance on a date (not a payment)",
   "balance": true,
   "years": [
    "2021"
   ],
   "facts": {
    "evidence_strength": "medium",
    "ppp_tie": "alleged",
    "amount_text": "$304,252,816 owed to Capital Plus by Crossroads (balance, Oct. 31, 2021)",
    "hop": "2",
    "year": "2021"
   },
   "extra": {
    "owner_lane": "CAPPLUS-ENTITY-V4",
    "lender_id": "CAPPLUS",
    "rank": 6,
    "preferred": "",
    "basis_detail": "intercompany balance in unaudited consolidating schedule; eliminated in consolidation",
    "shared_with": ""
   },
   "alt_root": null,
   "drawn": false,
   "not_drawn_reason": "a balance, not a payment; shown only in the tables and details",
   "entity_note": "Entity: Crossroads Systems, Inc. (renamed Crossroads Impact Corp. in June 2022) is the parent holding company that paid the July 2021 special dividend to its own shareholders; the PPP loans and fees belong to its subsidiary, Capital Plus Financial, LLC.",
   "in_default": true
  },
  {
   "id": "E-BENWORTH-WOMPLY-COLLECTED",
   "from": "BENWORTH",
   "to": "WOMPLY",
   "from_name": "Benworth Capital",
   "to_name": "Womply",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 464991236.65,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "cumulative to Apr. 14, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image pages read by OCR and by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Receiving party's statement of cash collected. Matches the award's $464,991,487 paid to within $250.35. Partner dates Feb. 25 - Aug. 6, 2021 (Womply response Apr. 14, 2022, p. 14).",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response of Apr. 14, 2022, p. 3 (PDF p. 16), 'Fees' table: fees 'Womply has collected from Lenders and Platforms to date'; the table 'does not reflect amounts owed but not yet paid': referral $35,871,289.05; technology service $429,119,947.60",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image pages read by OCR and by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "alts": [
    "E-BENWORTH-WOMPLY-PAID",
    "E-BENWORTH-WOMPLY-BILLED",
    "E-BENWORTH-WOMPLY-ENTITLED"
   ]
  },
  {
   "id": "E-BENWORTH-WOMPLY-PAID",
   "from": "BENWORTH",
   "to": "WOMPLY",
   "from_name": "Benworth Capital",
   "to_name": "Womply",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 464991487.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": "before July 2021 per award narrative",
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-BENWORTH-WOMPLY-COLLECTED",
   "source_access": "public",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Contract: Agent Agreement (Feb. 2021, House_Select_000003577-97, WOMPLY_BATCH PDF pp. 261-281) and Developer Order Form (Feb. 25, 2021); Amended and Restated PPP Loan Referral Agreement and new Developer Order Form (Apr. 14, 2021; Order Form at PDF pp. 282-284). Formula: 1% referral fee of principal; $250 API fee per funded loan; technology fee 50/60/70/80% of the lender processing fee by volume tier, 70% above 300,000 loans, net of referral fee (Order Form s. 2.1.3; D.P.R. complaint paras. 101-119). Contractual payer: Benworth Capital Partners LLC (Florida).",
   "sources": [
    {
     "label": "JAMS Corrected Final Award, Oto Analytics d/b/a Womply v. Benworth Capital Partners, LLC, JAMS Ref. No. 1210038203 (June 26, 2024), filed as N.D. Cal. 3:24-cv-03975 Doc. 1-4",
     "url": "/court-filings/oto-analytics-v-benworth/2024-06-26-jams-corrected-final-arbitration-award/",
     "pinpoint": "award p. 29 (ECF p. 29 of 74): 'In total, Benworth has paid Womply $464,991,487 in fees'; components p. 30: referral $35,881,239, API $59,157,250, technology $369,952,999 (components sum to $464,991,488)",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": "E-BENWORTH-WOMPLY-COLLECTED",
   "drawn": false,
   "not_drawn_reason": "another measure of the Benworth Capital Partners → Womply flow; shown with it, never added",
   "in_default": true
  },
  {
   "id": "E-BENWORTH-WOMPLY-BILLED",
   "from": "BENWORTH",
   "to": "WOMPLY",
   "from_name": "Benworth Capital",
   "to_name": "Womply",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 616664869.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "arithmetic",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-BENWORTH-WOMPLY-COLLECTED",
   "source_access": "public",
   "basis": "billed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Womply's reading of the tiers (80%). A claim, not a payment.",
   "sources": [
    {
     "label": "JAMS Corrected Final Award, Oto Analytics d/b/a Womply v. Benworth Capital Partners, LLC, JAMS Ref. No. 1210038203 (June 26, 2024), filed as N.D. Cal. 3:24-cv-03975 Doc. 1-4",
     "url": "/court-filings/oto-analytics-v-benworth/2024-06-26-jams-corrected-final-arbitration-award/",
     "pinpoint": "p. 29 paid $464,991,487 + p. 5 demand 'at least $151,673,382' = $616,664,869",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": "E-BENWORTH-WOMPLY-COLLECTED",
   "drawn": false,
   "not_drawn_reason": "another measure of the Benworth Capital Partners → Womply flow; shown with it, never added",
   "in_default": true
  },
  {
   "id": "E-BENWORTH-WOMPLY-ENTITLED",
   "from": "BENWORTH",
   "to": "WOMPLY",
   "from_name": "Benworth Capital",
   "to_name": "Womply",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 551291379.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-BENWORTH-WOMPLY-COLLECTED",
   "source_access": "public",
   "basis": "owed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Arbitrator's fee entitlement (70% tier applied to all loans).",
   "sources": [
    {
     "label": "JAMS Corrected Final Award, Oto Analytics d/b/a Womply v. Benworth Capital Partners, LLC, JAMS Ref. No. 1210038203 (June 26, 2024), filed as N.D. Cal. 3:24-cv-03975 Doc. 1-4",
     "url": "/court-filings/oto-analytics-v-benworth/2024-06-26-jams-corrected-final-arbitration-award/",
     "pinpoint": "p. 52: technology fees owed $529,876,104 against payments; damages referral $4,348,275 + API $17,067,000 + technology $64,884,617 = $86,299,892; 464,991,487 + 86,299,892 = 551,291,379",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": "E-BENWORTH-WOMPLY-COLLECTED",
   "drawn": false,
   "not_drawn_reason": "another measure of the Benworth Capital Partners → Womply flow; shown with it, never added",
   "in_default": true
  },
  {
   "id": "E-BENWORTH-WOMPLY-AWARD",
   "from": "BENWORTH",
   "to": "WOMPLY",
   "from_name": "Benworth Capital",
   "to_name": "Womply",
   "flow_type": "claim",
   "relation": "transfer",
   "amount": 117920254.72,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "award June 26, 2024",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "dispute",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "owed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "An award, not a payment. The parties dismissed the N.D. Cal. confirm/vacate cases with prejudice on Jan. 2, 2025 on confidential terms (RECON-v4 B6/D7).",
   "sources": [
    {
     "label": "JAMS Corrected Final Award, Oto Analytics d/b/a Womply v. Benworth Capital Partners, LLC, JAMS Ref. No. 1210038203 (June 26, 2024), filed as N.D. Cal. 3:24-cv-03975 Doc. 1-4",
     "url": "/court-filings/oto-analytics-v-benworth/2024-06-26-jams-corrected-final-arbitration-award/",
     "pinpoint": "p. 73: fees $86,299,892; finance charges $25,363,697.68 (to May 30, 2024); attorneys' fees $5,883,708.58; costs $372,956.46",
     "access": "public"
    }
   ],
   "panel": "C",
   "years": [
    "2024"
   ],
   "facts": {
    "year": "2024"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-BENWORTH-WOMPLY-SETTLEMENT",
   "from": "BENWORTH",
   "to": "WOMPLY",
   "from_name": "Benworth Capital",
   "to_name": "Womply",
   "flow_type": "claim",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "Jan. 2, 2025",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "dispute",
   "comparable": false,
   "alt_of": null,
   "source_access": "internal (points to public sources)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Settlement amount not public. Unknown, not zero.",
   "sources": [
    {
     "label": "Reconciliation of the court and House records (our arithmetic)",
     "url": "",
     "pinpoint": "row D7 (dismissal on confidential terms)",
     "access": "internal (points to public sources)"
    }
   ],
   "panel": "C",
   "years": [
    "2025"
   ],
   "facts": {
    "year": "2025"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-FOUNTAINHEAD-WOMPLY-COLLECTED",
   "from": "FOUNTAINHEAD",
   "to": "WOMPLY",
   "from_name": "Fountainhead SBF",
   "to_name": "Womply",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 454180690.22,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "cumulative to Apr. 14, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image pages read by OCR and by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Receiving party's statement of cash collected. Partner dates Jan. 13 - June 8, 2021. Contract: PPP Loan Referral Agreement, Feb. 9, 2021 (House_Select_000003690-94, WOMPLY_BATCH PDF pp. 285-289): referral 1%; technology fee 50% (1-35,000 loans), 60% (to 45,000), 70% (to 60,000), 80% (above 60,000) of the Lender Fee, highest tier applied to all loans, net of referral fee; referral + technology at least $250; payment within 15 days of the SBA fee; 5% early-payment discount (capped at $20M in total); up to $15M reserve account. Cheney aff. para. 5 also refers to an agreement of 'on or about March 23, 2021' plus 'a separate contract' (not in the release). Contractual payer: Fountainhead SBF LLC.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response of Apr. 14, 2022, p. 3 (PDF p. 16), 'Fees' table: fees 'Womply has collected from Lenders and Platforms to date'; the table 'does not reflect amounts owed but not yet paid': referral $34,762,363.26; technology service $419,418,326.96",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image pages read by OCR and by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "alts": [
    "E-FOUNTAINHEAD-WOMPLY-CONTRACTMODEL"
   ]
  },
  {
   "id": "E-FOUNTAINHEAD-WOMPLY-UNPAID",
   "from": "FOUNTAINHEAD",
   "to": "WOMPLY",
   "from_name": "Fountainhead SBF",
   "to_name": "Womply",
   "flow_type": "claim",
   "relation": "transfer",
   "amount": null,
   "amount_low": 90000000.0,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "reported",
   "status_raw": "",
   "bound": "min",
   "scope": "dispute",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "owed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Womply's claim. With $454.2M collected, the claim would exceed $544M (arithmetic, mixing a Sept. 2021 claim with an Apr. 2022 collection figure). No ruling on the amount is in the record; Fountainhead's Florida suit was dismissed with prejudice Nov. 18, 2022.",
   "sources": [
    {
     "label": "Affidavit of Womply's counsel (Cheney), Fountainhead SBF v. Oto Analytics (Sept. 13, 2021)",
     "url": "/court-filings/fountainhead-v-oto-analytics-womply/2021-09-13-affidavit-cheney/",
     "pinpoint": "paras. 6-8: 'over $90 million in fees'; JAMS arbitration No. 1100-111-808 filed June 15, 2021; Fountainhead complaint p. 3 n. 1: paid 'greater than 80%' of Womply's claim",
     "access": "public"
    }
   ],
   "panel": "C",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-FOUNTAINHEAD-WOMPLY-OUTCOME",
   "from": "FOUNTAINHEAD",
   "to": "WOMPLY",
   "from_name": "Fountainhead SBF",
   "to_name": "Womply",
   "flow_type": "claim",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021-2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "dispute",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Recovery on the unpaid balance, if any, not public. Unknown, not zero.",
   "sources": [
    {
     "label": "Affidavit of Womply's counsel (Cheney), Fountainhead SBF v. Oto Analytics (Sept. 13, 2021)",
     "url": "/court-filings/fountainhead-v-oto-analytics-womply/2021-09-13-affidavit-cheney/",
     "pinpoint": "JAMS No. 1100-111-808",
     "access": "public"
    }
   ],
   "panel": "C",
   "years": [
    "2022"
   ],
   "facts": {
    "year": "2022"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-FOUNTAINHEAD-WOMPLY-CONTRACTMODEL",
   "from": "FOUNTAINHEAD",
   "to": "WOMPLY",
   "from_name": "Fountainhead SBF",
   "to_name": "Womply",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 496379672.48,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-FOUNTAINHEAD-WOMPLY-COLLECTED",
   "source_access": "public (House release; OCR of image pages)",
   "basis": "billed",
   "represents": "Womply fees: published contract terms applied loan by loan (loan-level ledger)",
   "mechanism": "",
   "judgment": false,
   "notes": "80% of each modeled lender fee (floor $250); low end less the $20M discount cap. Excludes any API fee (Fountainhead's Developer Order Form is not in the release) and any later amendment.",
   "sources": [
    {
     "label": "Loan-level ledger: Womply fees by lender and round (download)",
     "url": "/interactives/where-the-fee-money-went/data/loanledger/womply-fees-by-lender-and-round.csv",
     "pinpoint": "womply_fees_contract_reading_usd"
    },
    {
     "label": "PPP Loan Referral Agreement between Oto Analytics, Inc. d/b/a Womply and Fountainhead SBF, Feb. 9, 2021 (House_Select_000003690-94), in the House Select Subcommittee's Womply release, PDF pp. 285-289",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Feb. 9, 2021 terms applied to 269,466 Fountainhead 2021 loans (modeled fees $625,097,842.09)",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "PPP Loan Referral Agreement between Oto Analytics, Inc. d/b/a Womply and Fountainhead SBF, Feb. 9, 2021 (House_Select_000003690-94), in the House Select Subcommittee's Womply release, PDF pp. 285-289 (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; OCR of image pages)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": "E-FOUNTAINHEAD-WOMPLY-COLLECTED",
   "drawn": false,
   "not_drawn_reason": "another measure of the Fountainhead SBF → Womply flow; shown with it, never added",
   "override": "loan-level ledger (Womply fees by lender and round, contract reading)",
   "in_default": true
  },
  {
   "id": "E-HARVEST-WOMPLY-COLLECTED",
   "from": "HARVEST",
   "to": "WOMPLY",
   "from_name": "Harvest Small Business Finance",
   "to_name": "Womply",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 1028061422.8,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "cumulative to Apr. 14, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image pages read by OCR and by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Receiving party's statement of cash collected. Partner since Apr. 6, 2020 (referral) and Fast Lane from Mar. 1, 2021. Contracts (all in WOMPLY_BATCH): Referral Agreements of Apr. 6, 2020 and Jan. 7, 2021, amended by letter agreement Jan. 29, 2021 (PDF pp. 290-299); PPP Loan Referral Agreement and Developer Order Form of Mar. 1, 2021; Amended and Restated PPP Loan Referral Agreement, Mar. 1, 2021 (PDF pp. 330-334: Fast Lane referral 1%; technology fee 50/60/70/80% of the Lender Fee, 7% early-payment discount); Amended and Restated PPP Loan Referral Agreement, Apr. 21, 2021 (PDF pp. 335-339: referral 1% up to $350,000, 0.5% to $2M); Amended and Restated Developer Order Form, Apr. 21, 2021 (PDF pp. 341-344: $250 API fee per funded Fast Lane loan; technology fee 80% of the lender processing fee until 225,000 loans, then tiers 50/60/70/80/70% applied retroactively, top tier 70% above 250,000 loans; net of referral fee; total capped at the lender fee; 5% 'Under-Funding Fee' below $400M funded per week). Contractual payer: Harvest Small Business Finance, LLC. Exceeds the Harvest letter's ceiling for Harvest-originated loans by $272,436,148.00 (see E-HARVEST-WOMPLY-EXCESS).",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response of Apr. 14, 2022, p. 3 (PDF p. 16), 'Fees' table: fees 'Womply has collected from Lenders and Platforms to date'; the table 'does not reflect amounts owed but not yet paid': referral $95,031,459.27; technology service $933,029,963.53",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image pages read by OCR and by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true,
   "alts": [
    "E-HARVEST-WOMPLY-LETTER",
    "E-HARVEST-WOMPLY-EXCESS",
    "E-HARVEST-WOMPLY-CONTRACTMODEL"
   ]
  },
  {
   "id": "E-HARVEST-WOMPLY-LETTER",
   "from": "HARVEST",
   "to": "WOMPLY",
   "from_name": "Harvest Small Business Finance",
   "to_name": "Womply",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": null,
   "amount_low": 537453971.86,
   "amount_high": 755625274.8,
   "currency": "USD",
   "by_year": null,
   "period": "FY2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-HARVEST-WOMPLY-COLLECTED",
   "source_access": "public",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Payer's statement, limited to fees on loans for which Harvest was the lender. Low end: a majority (> 50%). High end is arithmetic: received minus retained = $755,625,274.80. Consistency check (arithmetic, not a record): Harvest's 2021 Form 1065 gross receipts $1,165,328,948 less total deductions $48,090,841 less ordinary business income $356,593,726 = $760,644,381.",
   "sources": [
    {
     "label": "House Select Subcommittee document release 'Criminal_Section_Batched_Docs_With_Redactions.pdf': Locke Lord (for Harvest Small Business Finance, LLC) letter to Chairman Clyburn, Aug. 31, 2022",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Criminal_Section_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "Harvest letter Aug. 31, 2022, p. 3: SBA paid Harvest $1,074,907,943.72 in fees 'for PPP loans for which it was the lender'; Harvest 'ultimately retained $319,282,668.92'; 'based on its contractual agreement with Womply, a majority of those fees were paid to Womply'",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": "E-HARVEST-WOMPLY-COLLECTED",
   "drawn": false,
   "not_drawn_reason": "another measure of the Harvest Small Business Finance → Womply flow; shown with it, never added",
   "in_default": true
  },
  {
   "id": "E-HARVEST-WOMPLY-EXCESS",
   "from": "HARVEST",
   "to": "WOMPLY",
   "from_name": "Harvest Small Business Finance",
   "to_name": "Womply",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 272436148.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "to Apr. 14, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "arithmetic",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-HARVEST-WOMPLY-COLLECTED",
   "source_access": "public (House release; image pages read by OCR and by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Component of E-HARVEST-WOMPLY-COLLECTED. Womply received from Harvest $272.4M more than Harvest's own-loan SBA fees could fund after what Harvest kept. Inference, not a record: fees on the 189,259 Lendistry-originated loans Harvest serviced (modeled SBA fee $473,141,201) would explain a sum of this size; other explanations (fiscal-year cut, the letter's definitions, 2020 referral fees) are not excluded.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply's $1,028,061,422.80 collected from Harvest minus the Harvest letter's $755,625,274.80 (fees received on Harvest-lender loans less fees retained)",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image pages read by OCR and by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": "E-HARVEST-WOMPLY-COLLECTED",
   "drawn": false,
   "not_drawn_reason": "another measure of the Harvest Small Business Finance → Womply flow; shown with it, never added",
   "in_default": true
  },
  {
   "id": "E-HARVEST-WOMPLY-CONTRACTMODEL",
   "from": "HARVEST",
   "to": "WOMPLY",
   "from_name": "Harvest Small Business Finance",
   "to_name": "Womply",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 785808462.82,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-HARVEST-WOMPLY-COLLECTED",
   "source_access": "public (House release; OCR of image pages, figures checked against the documents' worked examples)",
   "basis": "billed",
   "represents": "Womply fees: published contract terms applied loan by loan (loan-level ledger)",
   "mechanism": "",
   "judgment": false,
   "notes": "Harvest-originated loans only; Lendistry-originated loans are not in it. Low end applies the 7% early-payment discount of the Mar. 1 agreement to everything. Other scenarios: all 2021 loans $742.4-798.3M; flat 80% $784.8-843.9M.",
   "sources": [
    {
     "label": "Loan-level ledger: Womply fees by lender and round (download)",
     "url": "/interactives/where-the-fee-money-went/data/loanledger/womply-fees-by-lender-and-round.csv",
     "pinpoint": "womply_fees_contract_reading_usd"
    },
    {
     "label": "Womply-Harvest agreements in the House Select Subcommittee's Womply release: Referral Agreements of Apr. 6, 2020 and Jan. 7, 2021 and letter amendment of Jan. 29, 2021 (PDF pp. 290-299); A&R PPP Loan Referral Agreements of Mar. 1, 2021 (pp. 330-334) and Apr. 21, 2021 (pp. 335-339, House_Select_000003780-84); A&R Womply Developer Order Form, Apr. 21, 2021 (pp. 341-344, House_Select_000003786-89)",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Apr. 21, 2021 terms applied to 399,755 Harvest-originated 2021 loans up to $50,000 (modeled fees $932,644,444.23)",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Womply-Harvest agreements in the House Select Subcommittee's Womply release: Referral Agreements of Apr. 6, 2020 and Jan. 7, 2021 and letter amendment of Jan. 29, 2021 (PDF pp. 290-299); A&R PPP Loan Referral Agreements of Mar. 1, 2021 (pp. 330-334) and Apr. 21, 2021 (pp. 335-339, House_Select_000003780-84); A&R Womply Developer Order Form, Apr. 21, 2021 (pp. 341-344, House_Select_000003786-89) (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; OCR of image pages, figures checked against the documents' worked examples)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": "E-HARVEST-WOMPLY-COLLECTED",
   "drawn": false,
   "not_drawn_reason": "another measure of the Harvest Small Business Finance → Womply flow; shown with it, never added",
   "override": "loan-level ledger (Womply fees by lender and round, contract reading)",
   "in_default": true
  },
  {
   "id": "E-HARVEST-RETAINED",
   "from": "SBA",
   "to": "HARVEST",
   "from_name": "SBA",
   "to_name": "Harvest Small Business Finance",
   "flow_type": "retained",
   "relation": "transfer",
   "amount": 319282668.92,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "FY2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-SBA-HARVEST-FY2021-DOC",
   "source_access": "public",
   "basis": "retained",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Portion of E-SBA-HARVEST-FY2021-DOC that stayed with Harvest; not additive to it.",
   "sources": [
    {
     "label": "House Select Subcommittee document release 'Criminal_Section_Batched_Docs_With_Redactions.pdf': Locke Lord (for Harvest Small Business Finance, LLC) letter to Chairman Clyburn, Aug. 31, 2022",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Criminal_Section_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "Harvest letter p. 3: 'Harvest ultimately retained $319,282,668.92 in fees from the SBA'",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": "E-SBA-HARVEST-FY2021-DOC",
   "drawn": false,
   "not_drawn_reason": "another measure of the SBA → Harvest Small Business Finance flow; shown with it, never added",
   "in_default": true
  },
  {
   "id": "E-CROSSRIVER-WOMPLY-COLLECTED",
   "from": "CROSSRIVER",
   "to": "WOMPLY",
   "from_name": "Cross River Bank",
   "to_name": "Womply",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 1583902.99,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "cumulative to Apr. 14, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image pages read by OCR and by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Receiving party's statement of cash collected. Referral fees only (non-Fast Lane partner). Partner from Apr. 3, 2020. Split between 2020 and 2021 not given.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response of Apr. 14, 2022, p. 3 (PDF p. 16), 'Fees' table: fees 'Womply has collected from Lenders and Platforms to date'; the table 'does not reflect amounts owed but not yet paid': referral $1,583,902.99; technology service $0.00",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image pages read by OCR and by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-CELTIC-WOMPLY-COLLECTED",
   "from": "CELTIC",
   "to": "WOMPLY",
   "from_name": "Celtic Bank",
   "to_name": "Womply",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 178494.89,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "cumulative to Apr. 14, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image pages read by OCR and by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Receiving party's statement of cash collected. Referral fees only (non-Fast Lane partner). Partner from Apr. 21, 2020. Split between 2020 and 2021 not given.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response of Apr. 14, 2022, p. 3 (PDF p. 16), 'Fees' table: fees 'Womply has collected from Lenders and Platforms to date'; the table 'does not reflect amounts owed but not yet paid': referral $178,494.89; technology service $0.00",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image pages read by OCR and by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "R-LENDISTRY-HARVEST-SERVICING",
   "from": "LENDISTRY",
   "to": "HARVEST",
   "from_name": "Lendistry",
   "to_name": "Harvest Small Business Finance",
   "flow_type": "relationship (loan servicing)",
   "relation": "relationship",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021-05-22 to 2021-06-29",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Servicing link. Not a fee transfer; no width.",
   "sources": [
    {
     "label": "SBA PPP loan-level FOIA data, release of Sept. 30, 2024 (public_150k_plus_240930.csv, public_up_to_150k_*_240930.csv)",
     "url": "/data/sba-ppp-foia-2024-09-30/",
     "pinpoint": "ServicingLenderName = Harvest Small Business Finance, LLC on 189,259 loans with OriginatingLender = BSD Capital, LLC dba Lendistry (93% of Lendistry's 203,207 2021 loans)",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "R-LENDISTRY-HARVEST-PURCHASE",
   "from": "LENDISTRY",
   "to": "HARVEST",
   "from_name": "Lendistry",
   "to_name": "Harvest Small Business Finance",
   "flow_type": "relationship (loan purchase)",
   "relation": "relationship",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "May-June 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Documented for one loan. Purchase price and any fee split between Lendistry and Harvest unknown. Loan principal is never drawn as a fee flow.",
   "sources": [
    {
     "label": "Affidavit, United States v. Pierre-Canel, D. Mass. No. 1:25-mj-01005, Doc. 4-1 (filed Jan. 17, 2025)",
     "url": "https://storage.courtlistener.com/recap/gov.uscourts.mad.279975/gov.uscourts.mad.279975.4.1.pdf",
     "pinpoint": "Doc. 4-1 p. 9 para. 42: 'Harvest Small Business Finance LLC purchased this loan from Lendistry before the wire was sent' (one loan; application filed with Lendistry May 20, 2021, para. 36)",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "R-LENDISTRY-WOMPLY-ROUTE",
   "from": "LENDISTRY",
   "to": "WOMPLY",
   "from_name": "Lendistry",
   "to_name": "Womply",
   "flow_type": "relationship (referral route)",
   "relation": "relationship",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "reported",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Supports that Womply-channel applicants reached Lendistry by way of Harvest. Contrary or silent: Womply's own partner lists to the Subcommittee (Jan. 14 and Apr. 14, 2022; 15-16 entities with dates) omit Lendistry; Womply's 2021 'PPP Network' page and the Cleveland Fed WP 23-24 do not list it.",
   "sources": [
    {
     "label": "House Select Subcommittee press release, Dec. 1, 2022 (clyburn-fintech-fraud-ppp-doj-sba)",
     "url": "https://coronavirus-democrats-oversight.house.gov/news/press-releases/clyburn-fintech-fraud-ppp-doj-sba",
     "pinpoint": "press release Dec. 1, 2022: 'Multiple Womply lending partners, including Dreamspring, Lendistry, Fountainhead and Benworth'; House report p. 49 and nn. 433-434 (Lendistry CEO email of June 8, 2021 to Harvest and Womply on 'applicants coming through Harvest', House_Select_000013805, WOMPLY_BATCH PDF p. 460); womply.com (2026): 'Partners included Harvest ... and Lendistry'",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": false,
   "not_drawn_reason": "Womply's Lendistry money sits inside Harvest's collected amount (loan-level ledger); no separate Lendistry-to-Womply flow is drawn",
   "in_default": true
  },
  {
   "id": "E-LENDISTRY-HARVEST-FEE",
   "from": "LENDISTRY",
   "to": "HARVEST",
   "from_name": "Lendistry",
   "to_name": "Harvest Small Business Finance",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "internal (points to public sources)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Whether Lendistry passed any of its SBA processing fees on the Harvest-serviced loans to Harvest (as part of the loan sale or otherwise) is not in any record. Unknown, not zero.",
   "sources": [
    {
     "label": "Reconciliation of the court and House records (our arithmetic)",
     "url": "",
     "pinpoint": "no document",
     "access": "internal (points to public sources)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": true
  },
  {
   "id": "E-LENDISTRY-WOMPLY-FEE",
   "from": "LENDISTRY",
   "to": "WOMPLY",
   "from_name": "Lendistry",
   "to_name": "Womply",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image pages read by OCR and by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "No direct Lendistry-to-Womply payment appears in Womply's own table. Any Womply fee on Lendistry-originated loans would sit inside the Harvest row; see E-HARVEST-WOMPLY-EXCESS ($272.4M, arithmetic). No contract covering these loans is public; contractual payer unknown.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply's per-payer collection table (Apr. 14, 2022, PDF p. 16) has no Lendistry row",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image pages read by OCR and by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": false,
   "not_drawn_reason": "Womply's Lendistry money sits inside Harvest's collected amount (loan-level ledger); no separate Lendistry-to-Womply flow is drawn",
   "in_default": true
  },
  {
   "id": "E-SBA-DREAMSPRING-2020",
   "from": "SBA",
   "to": "DREAMSPRING",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 3459230.9,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Gross SBA processing fee, modeled loan by loan; an accrual (assumes SBA paid a fee on every loan in the file), not a verified receipt.",
   "sources": [
    {
     "label": "House fee model: every loan in the SBA file priced on its schedule (85 FR 20811; 86 FR 3692; 86 FR 3712); fees_PPP1 = DateApproved < 2021-01-01, fees_PPP2_FD + fees_PPP2_SD = 2021",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender_fees.csv row 'DreamSpring' (fees_PPP1); sha256 73564829e64bb322",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "year": "2020"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-SBA-DREAMSPRING-2021",
   "from": "SBA",
   "to": "DREAMSPRING",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 50763985.34,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Gross SBA processing fee, modeled loan by loan; an accrual (assumes SBA paid a fee on every loan in the file), not a verified receipt.",
   "sources": [
    {
     "label": "House fee model: every loan in the SBA file priced on its schedule (85 FR 20811; 86 FR 3692; 86 FR 3712); fees_PPP1 = DateApproved < 2021-01-01, fees_PPP2_FD + fees_PPP2_SD = 2021",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender_fees.csv row 'DreamSpring' (fees_PPP2_FD + fees_PPP2_SD); sha256 73564829e64bb322",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-SBA-SUNSHINE-2020",
   "from": "SBA",
   "to": "SUNSHINE",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 173632.25,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Gross SBA processing fee, modeled loan by loan; an accrual (assumes SBA paid a fee on every loan in the file), not a verified receipt.",
   "sources": [
    {
     "label": "House fee model: every loan in the SBA file priced on its schedule (85 FR 20811; 86 FR 3692; 86 FR 3712); fees_PPP1 = DateApproved < 2021-01-01, fees_PPP2_FD + fees_PPP2_SD = 2021",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender_fees.csv row 'Sunshine State Economic Development Corporation' (fees_PPP1); sha256 73564829e64bb322",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "year": "2020"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-SBA-SUNSHINE-2021",
   "from": "SBA",
   "to": "SUNSHINE",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 12040794.83,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Gross SBA processing fee, modeled loan by loan; an accrual (assumes SBA paid a fee on every loan in the file), not a verified receipt.",
   "sources": [
    {
     "label": "House fee model: every loan in the SBA file priced on its schedule (85 FR 20811; 86 FR 3692; 86 FR 3712); fees_PPP1 = DateApproved < 2021-01-01, fees_PPP2_FD + fees_PPP2_SD = 2021",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender_fees.csv row 'Sunshine State Economic Development Corporation' (fees_PPP2_FD + fees_PPP2_SD); sha256 73564829e64bb322",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-SBA-KABBAGE-2020",
   "from": "SBA",
   "to": "KABBAGE",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 145997287.22,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Gross SBA processing fee, modeled loan by loan; an accrual (assumes SBA paid a fee on every loan in the file), not a verified receipt.",
   "sources": [
    {
     "label": "House fee model: every loan in the SBA file priced on its schedule (85 FR 20811; 86 FR 3692; 86 FR 3712); fees_PPP1 = DateApproved < 2021-01-01, fees_PPP2_FD + fees_PPP2_SD = 2021",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender_fees.csv row 'Kabbage, Inc.' (fees_PPP1); sha256 73564829e64bb322",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "year": "2020"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-SBA-KABBAGE-2021",
   "from": "SBA",
   "to": "KABBAGE",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 42100929.05,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Gross SBA processing fee, modeled loan by loan; an accrual (assumes SBA paid a fee on every loan in the file), not a verified receipt.",
   "sources": [
    {
     "label": "House fee model: every loan in the SBA file priced on its schedule (85 FR 20811; 86 FR 3692; 86 FR 3712); fees_PPP1 = DateApproved < 2021-01-01, fees_PPP2_FD + fees_PPP2_SD = 2021",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender_fees.csv row 'Kabbage, Inc.' (fees_PPP2_FD + fees_PPP2_SD); sha256 73564829e64bb322",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-SBA-FUNDBOX-2020",
   "from": "SBA",
   "to": "FUNDBOX",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 14643362.52,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Gross SBA processing fee, modeled loan by loan; an accrual (assumes SBA paid a fee on every loan in the file), not a verified receipt.",
   "sources": [
    {
     "label": "House fee model: every loan in the SBA file priced on its schedule (85 FR 20811; 86 FR 3692; 86 FR 3712); fees_PPP1 = DateApproved < 2021-01-01, fees_PPP2_FD + fees_PPP2_SD = 2021",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender_fees.csv row 'Fundbox, Inc.' (fees_PPP1); sha256 73564829e64bb322",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "year": "2020"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-SBA-FUNDINGCIRCLE-2020",
   "from": "SBA",
   "to": "FUNDINGCIRCLE",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 13730330.12,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Gross SBA processing fee, modeled loan by loan; an accrual (assumes SBA paid a fee on every loan in the file), not a verified receipt.",
   "sources": [
    {
     "label": "House fee model: every loan in the SBA file priced on its schedule (85 FR 20811; 86 FR 3692; 86 FR 3712); fees_PPP1 = DateApproved < 2021-01-01, fees_PPP2_FD + fees_PPP2_SD = 2021",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender_fees.csv row 'FC Marketplace, LLC (dba Funding Circle)' (fees_PPP1); sha256 73564829e64bb322",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "year": "2020"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-SBA-FUNDINGCIRCLE-2021",
   "from": "SBA",
   "to": "FUNDINGCIRCLE",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 29162916.82,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (model)",
   "basis": "owed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Gross SBA processing fee, modeled loan by loan; an accrual (assumes SBA paid a fee on every loan in the file), not a verified receipt.",
   "sources": [
    {
     "label": "House fee model: every loan in the SBA file priced on its schedule (85 FR 20811; 86 FR 3692; 86 FR 3712); fees_PPP1 = DateApproved < 2021-01-01, fees_PPP2_FD + fees_PPP2_SD = 2021",
     "url": "/rankings/ppp-lenders-by-estimated-fees/",
     "pinpoint": "lender_fees.csv row 'FC Marketplace, LLC (dba Funding Circle)' (fees_PPP2_FD + fees_PPP2_SD); sha256 73564829e64bb322",
     "access": "public (model)",
     "doc_label": "PPP Lenders by Estimated Processing Fees"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-SBA-LENDISTRY-2021-HARVESTSERVICED",
   "from": "SBA",
   "to": "LENDISTRY",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 473141201.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021 (approved 2021-05-22 to 2021-06-29)",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-SBA-LENDISTRY-2021",
   "source_access": "public data, our computation",
   "basis": "owed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Component of E-SBA-LENDISTRY-2021. SBA pays the fee to the lender of record (Lendistry); the SBA file lists Harvest as servicer. Daily approvals: 89,907 on May 22, 2021; Harvest's own originations stop after May 18 (13,189 that day).",
   "sources": [
    {
     "label": "SBA FOIA data, Lendistry-originated loans by servicer and approval date (our count)",
     "url": "",
     "pinpoint": "189,259 loans, principal $3,376,670,384.00; ServicingLenderName = Harvest Small Business Finance, LLC",
     "access": "public data, our computation"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": "E-SBA-LENDISTRY-2021",
   "drawn": false,
   "not_drawn_reason": "another measure of the SBA → Lendistry flow; shown with it, never added",
   "in_default": false
  },
  {
   "id": "E-SBA-LENDISTRY-2021-OWNSERVICED",
   "from": "SBA",
   "to": "LENDISTRY",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 39301092.45,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021 (Jan.-July)",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-SBA-LENDISTRY-2021",
   "source_access": "public data, our computation",
   "basis": "owed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Component of E-SBA-LENDISTRY-2021. No record connects these loans to Womply.",
   "sources": [
    {
     "label": "SBA FOIA data, Lendistry-originated loans by servicer and approval date (our count)",
     "url": "",
     "pinpoint": "13,948 loans, principal $434,856,653.50; ServicingLenderName = Lendistry SBLC, LLC",
     "access": "public data, our computation"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": "E-SBA-LENDISTRY-2021",
   "drawn": false,
   "not_drawn_reason": "another measure of the SBA → Lendistry flow; shown with it, never added",
   "in_default": false
  },
  {
   "id": "E-SBA-BENWORTH-WOMPLYLOANS-REP",
   "from": "SBA",
   "to": "BENWORTH",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 680000000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "reported",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-SBA-BENWORTH-2021",
   "source_access": "public",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Party figure (both sides use it) for fees on Womply loans. Award counts 304,897 Womply loans.",
   "sources": [
    {
     "label": "JAMS Corrected Final Award, Oto Analytics d/b/a Womply v. Benworth Capital Partners, LLC, JAMS Ref. No. 1210038203 (June 26, 2024), filed as N.D. Cal. 3:24-cv-03975 Doc. 1-4",
     "url": "/court-filings/oto-analytics-v-benworth/2024-06-26-jams-corrected-final-arbitration-award/",
     "pinpoint": "award p. 30 (ECF p. 30 of 74): Benworth's position, '$680 million in lender processing fees that it has received from the SBA'; D.P.R. complaint para. 124: 'more than $680 million' on 305,790 Womply-referred loans",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": "E-SBA-BENWORTH-2021",
   "drawn": false,
   "not_drawn_reason": "another measure of the SBA → Benworth Capital Partners flow; shown with it, never added",
   "in_default": false
  },
  {
   "id": "E-SBA-CAPPLUS-FY2021-DOC",
   "from": "SBA",
   "to": "CAPPLUS",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 868422947.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "fiscal year Nov. 1, 2020 - Oct. 31, 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-SBA-CAPPLUS-2021",
   "source_access": "public",
   "basis": "owed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Audited revenue line of the Crossroads group's consolidated statements; the whole amount is in Capital Plus's column of the consolidating schedule (FY2021 Schedule II, unaudited), so it is Capital Plus's. Recognized revenue, whole book (not only Womply loans). FY2021-FY2023 total $929,229,749 (FEE-FIX-1 R1).",
   "sources": [
    {
     "label": "Crossroads Systems, Inc. OTC annual disclosure FY2021 (fiscal year ended Oct. 31, 2021), audited statements",
     "url": "/court-filings/crossroads-capital-plus-otc-filings/2022-01-01-crossroads-fy2021-annual-disclosure/",
     "pinpoint": "statement of operations: 'PPP administrative fees 868,422,947'",
     "access": "public",
     "doc_label": "Crossroads Systems OTC Annual Disclosure FY2021"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": "E-SBA-CAPPLUS-2021-DOC",
   "drawn": false,
   "not_drawn_reason": "another measure of the SBA → Capital Plus Financial, LLC flow; shown with it, never added",
   "in_default": false
  },
  {
   "id": "E-SBA-CAPPLUS-WOMPLYLOANS-REP",
   "from": "SBA",
   "to": "CAPPLUS",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 186882948.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "reported",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "E-SBA-CAPPLUS-2021",
   "source_access": "public",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Womply's pleading; fees on the Womply-referred subset only.",
   "sources": [
    {
     "label": "First Amended Complaint, Oto Analytics, Inc. d/b/a Womply v. Capital Plus Financial, LLC, Crossroads Systems, Inc., Eric Donnelly, BA Fin Orion, LLC d/b/a Blueacorn and Barry Calhoun, N.D. Tex. 3:21-cv-02636 Doc. 20 (Dec. 23, 2021)",
     "url": "/court-filings/womply-v-capital-plus/2021-12-23-first-amended-complaint/",
     "pinpoint": "para. 76 ('on information and belief'); 86,521 Womply-referred loans, para. 72",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": "E-SBA-CAPPLUS-2021-DOC",
   "drawn": false,
   "not_drawn_reason": "another measure of the SBA → Capital Plus Financial, LLC flow; shown with it, never added",
   "in_default": false
  },
  {
   "id": "E-BLUEACORN-WOMPLY-COLLECTED",
   "from": "BLUEACORN",
   "to": "WOMPLY",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 0.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "cumulative to Apr. 14, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image pages read by OCR and by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Nothing collected as of Apr. 14, 2022, by Womply's own table (a documented zero at that date). Neither Capital Plus nor Lendistry appears in the table. Partner dates May 10 - Sept. 17, 2021; footnote: 'Blueacorn is the Lender Service Provider to Capital Plus Financial, LLC. Womply provided technology services to both Blueacorn and Capital Plus pursuant to Womply's agreement with Blueacorn' (response p. 14).",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response of Apr. 14, 2022, p. 3 (PDF p. 16), 'Fees' table: fees 'Womply has collected from Lenders and Platforms to date'; the table 'does not reflect amounts owed but not yet paid': BA Fin Orion, LLC d/b/a Blueacorn, referral '-', technology '-'",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image pages read by OCR and by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-BLUEACORN-WOMPLY-CLAIM",
   "from": "BLUEACORN",
   "to": "WOMPLY",
   "flow_type": "claim",
   "relation": "transfer",
   "amount": 76714482.67,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021 (invoices July 21 and Aug. 4, 2021)",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "reported",
   "status_raw": "",
   "bound": null,
   "scope": "dispute",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "billed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Contractual payer: BA Fin Orion, LLC d/b/a Blueacorn. Pool: Capital Plus's SBA fees on 86,521 Womply-referred loans ($186,882,948, para. 76), through a Blueacorn/Capital Plus 'Joint Account' (para. 73). Judge Boyle, May 11, 2022: referral and technology fees 'are for distinct services'. Settled at mediation Nov. 14, 2022; dismissed with prejudice Jan. 5, 2023 (RECON-v4 B3).",
   "sources": [
    {
     "label": "First Amended Complaint, Oto Analytics, Inc. d/b/a Womply v. Capital Plus Financial, LLC, Crossroads Systems, Inc., Eric Donnelly, BA Fin Orion, LLC d/b/a Blueacorn and Barry Calhoun, N.D. Tex. 3:21-cv-02636 Doc. 20 (Dec. 23, 2021)",
     "url": "/court-filings/womply-v-capital-plus/2021-12-23-first-amended-complaint/",
     "pinpoint": "paras. 61-65 (Referral Agreement and Order Form with Blueacorn, both dated May 10, 2021; referral 1% of balance, s. 2.2; technology fee 'the first $250 from any Lender Processing Fee, plus 1/3 of the remaining', s. 3.3, reduced by referral fee, s. 3.4); paras. 77-79 (owed 'more than $9 million in Referral Fees and more than $67 million in Technology Fees'); para. 88 (demand $76,714,482.67)",
     "access": "public"
    }
   ],
   "panel": "C",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-BLUEACORN-WOMPLY-SETTLEMENT",
   "from": "BLUEACORN",
   "to": "WOMPLY",
   "flow_type": "claim",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "Nov. 2022 - Jan. 2023",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "dispute",
   "comparable": false,
   "alt_of": null,
   "source_access": "internal (points to public sources)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Cash Womply received on the Capital Plus loans after Apr. 14, 2022, from Blueacorn or Capital Plus, is not in any record. Unknown, not zero.",
   "sources": [
    {
     "label": "Reconciliation of the court and House records (our arithmetic)",
     "url": "",
     "pinpoint": "row B3 (settlement terms not public)",
     "access": "internal (points to public sources)"
    }
   ],
   "panel": "C",
   "years": [
    "2022"
   ],
   "facts": {
    "year": "2022"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-DREAMSPRING-WOMPLY-COLLECTED",
   "from": "DREAMSPRING",
   "to": "WOMPLY",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 25177391.25,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "cumulative to Apr. 14, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image pages read by OCR and by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Receiving party's statement of cash collected. Fast Lane partner from Feb. 24, 2021 (response p. 14). Contract terms not in the release; contractual payer: DreamSpring.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response of Apr. 14, 2022, p. 3 (PDF p. 16), 'Fees' table: fees 'Womply has collected from Lenders and Platforms to date'; the table 'does not reflect amounts owed but not yet paid': referral $1,376,371.64; technology service $23,801,019.61",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image pages read by OCR and by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-SUNSHINE-WOMPLY-COLLECTED",
   "from": "SUNSHINE",
   "to": "WOMPLY",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 10297907.68,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "cumulative to Apr. 14, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image pages read by OCR and by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Receiving party's statement of cash collected. Fast Lane partner Apr. 5 - July 14, 2021 (response p. 15). Contract terms not in the release.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response of Apr. 14, 2022, p. 3 (PDF p. 16), 'Fees' table: fees 'Womply has collected from Lenders and Platforms to date'; the table 'does not reflect amounts owed but not yet paid': referral $397,741.22; technology service $9,900,166.46",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image pages read by OCR and by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-TMC-WOMPLY-COLLECTED",
   "from": "TMC",
   "to": "WOMPLY",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 33000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "cumulative to Apr. 14, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image pages read by OCR and by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Receiving party's statement of cash collected. Fast Lane partner from Apr. 15, 2021 (response p. 15). No PPP loans under the name TMC Financing as originating lender in the SBA file.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response of Apr. 14, 2022, p. 3 (PDF p. 16), 'Fees' table: fees 'Womply has collected from Lenders and Platforms to date'; the table 'does not reflect amounts owed but not yet paid': referral $3,732.37; technology service $29,267.63",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image pages read by OCR and by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-SMARTBIZ-WOMPLY-COLLECTED",
   "from": "SMARTBIZ",
   "to": "WOMPLY",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 22286718.32,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "cumulative to Apr. 14, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image pages read by OCR and by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Receiving party's statement of cash collected. Referral fees only (non-Fast Lane partner). Platform; partner from Jan. 23, 2021. Split between 2020 and 2021 not given.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response of Apr. 14, 2022, p. 3 (PDF p. 16), 'Fees' table: fees 'Womply has collected from Lenders and Platforms to date'; the table 'does not reflect amounts owed but not yet paid': referral $22,286,718.32; technology service $0.00",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image pages read by OCR and by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-FUNDINGCIRCLE-WOMPLY-COLLECTED",
   "from": "FUNDINGCIRCLE",
   "to": "WOMPLY",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 1287523.37,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "cumulative to Apr. 14, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image pages read by OCR and by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Receiving party's statement of cash collected. Referral fees only (non-Fast Lane partner). Partner from Feb. 24, 2021. Split between 2020 and 2021 not given.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response of Apr. 14, 2022, p. 3 (PDF p. 16), 'Fees' table: fees 'Womply has collected from Lenders and Platforms to date'; the table 'does not reflect amounts owed but not yet paid': referral $1,287,523.37; technology service $0.00",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image pages read by OCR and by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-LENDIO-WOMPLY-COLLECTED",
   "from": "LENDIO",
   "to": "WOMPLY",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 335937.22,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "cumulative to Apr. 14, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image pages read by OCR and by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Receiving party's statement of cash collected. Referral fees only (non-Fast Lane partner). Platform; partner from Jan. 12, 2021. Split between 2020 and 2021 not given.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response of Apr. 14, 2022, p. 3 (PDF p. 16), 'Fees' table: fees 'Womply has collected from Lenders and Platforms to date'; the table 'does not reflect amounts owed but not yet paid': referral $335,937.22; technology service $0.00",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image pages read by OCR and by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-FUNDBOX-WOMPLY-COLLECTED",
   "from": "FUNDBOX",
   "to": "WOMPLY",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 132851.23,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "cumulative to Apr. 14, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image pages read by OCR and by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Receiving party's statement of cash collected. Referral fees only (non-Fast Lane partner). Partner May 22, 2020 - Apr. 8, 2021. Split between 2020 and 2021 not given.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response of Apr. 14, 2022, p. 3 (PDF p. 16), 'Fees' table: fees 'Womply has collected from Lenders and Platforms to date'; the table 'does not reflect amounts owed but not yet paid': referral $132,851.23; technology service $0.00",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image pages read by OCR and by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-ONDECK-WOMPLY-COLLECTED",
   "from": "ONDECK",
   "to": "WOMPLY",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 5834.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "cumulative to Apr. 14, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image pages read by OCR and by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Receiving party's statement of cash collected. Referral fees only (non-Fast Lane partner). Partner from Apr. 20, 2020. Split between 2020 and 2021 not given.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response of Apr. 14, 2022, p. 3 (PDF p. 16), 'Fees' table: fees 'Womply has collected from Lenders and Platforms to date'; the table 'does not reflect amounts owed but not yet paid': referral $5,834.00; technology service $0.00",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image pages read by OCR and by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-KABBAGE-WOMPLY-COLLECTED",
   "from": "KABBAGE",
   "to": "WOMPLY",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 3669.26,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "cumulative to Apr. 14, 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image pages read by OCR and by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Receiving party's statement of cash collected. Referral fees only (non-Fast Lane partner). Partner from Apr. 13, 2020. Split between 2020 and 2021 not given.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response of Apr. 14, 2022, p. 3 (PDF p. 16), 'Fees' table: fees 'Womply has collected from Lenders and Platforms to date'; the table 'does not reflect amounts owed but not yet paid': referral $3,669.26; technology service $0.00",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, Apr. 14, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image pages read by OCR and by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-REFERRAL2020-WOMPLY",
   "from": "REFERRAL_2020",
   "to": "WOMPLY",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 2934899.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "SUM(per-partner COLLECTED referral fees)",
   "source_access": "public (House release)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Womply's 2020 referral revenue (all partners). House report p. 46: 'just under $3 million'. Overlaps the per-partner collected edges, which run to Apr. 14, 2022.",
   "sources": [
    {
     "label": "House Select Subcommittee document release 'Womply_Batched_Docs_With_Redactions.pdf' (linked as 'Womply' from the Dec. 1, 2022 press release); letters from Womply's counsel to Chairman Clyburn",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply letter Jan. 14, 2022, PDF p. 4, resp. 1: 'PPP Referral Revenue' 2020 $2,934,899",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "House Select Subcommittee document release 'Womply_Batched_Docs_With_Redactions.pdf' (linked as 'Womply' from the Dec. 1, 2022 press release); letters from Womply's counsel to Chairman Clyburn (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "year": "2020"
   },
   "alt_root": null,
   "drawn": false,
   "not_drawn_reason": "alternative measure of SUM(per-partner COLLECTED referral fees); shown with that flow, never added",
   "in_default": false
  },
  {
   "id": "E-ALL2021-WOMPLY-REFERRAL",
   "from": "ALL_PARTNERS_2021",
   "to": "WOMPLY",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 190530753.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "FY2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "SUM(per-payer COLLECTED edges)",
   "source_access": "public (House release; image page read by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Aggregate. Same totals by type in the Jan. 14, 2022 letter (referral $190,530,753; API $232,923,793; technology platform $1,668,819,784). The per-payer table of Apr. 14, 2022 sums to $2,008,556,579.88 including 2020 referral fees; $86,652,650.01 less than 2020 + 2021 revenue. No record reconciles the two.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, May 20, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response May 20, 2022, p. 14 (PDF p. 52): 'PPP Referral Fee Revenue' FY 2021 $190,530,753.00; 'Total Net Revenue' $2,092,274,330.89, described as 'the total amount of fees for fiscal year 2021 that Womply has collected to date', not reflecting 'amounts owed but not yet paid'",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, May 20, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image page read by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": false,
   "not_drawn_reason": "alternative measure of SUM(per-payer COLLECTED edges); shown with that flow, never added",
   "in_default": false
  },
  {
   "id": "E-ALL2021-WOMPLY-TECH",
   "from": "ALL_PARTNERS_2021",
   "to": "WOMPLY",
   "flow_type": "referral/tech fee",
   "relation": "transfer",
   "amount": 1901743577.89,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "FY2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "ppp_fee",
   "comparable": true,
   "alt_of": "SUM(per-payer COLLECTED edges)",
   "source_access": "public (House release; image page read by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Aggregate. Same totals by type in the Jan. 14, 2022 letter (referral $190,530,753; API $232,923,793; technology platform $1,668,819,784). The per-payer table of Apr. 14, 2022 sums to $2,008,556,579.88 including 2020 referral fees; $86,652,650.01 less than 2020 + 2021 revenue. No record reconciles the two.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, May 20, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response May 20, 2022, p. 14 (PDF p. 52): 'PPP Technology Service Revenue' FY 2021 $1,901,743,577.89; 'Total Net Revenue' $2,092,274,330.89, described as 'the total amount of fees for fiscal year 2021 that Womply has collected to date', not reflecting 'amounts owed but not yet paid'",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, May 20, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image page read by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": false,
   "not_drawn_reason": "alternative measure of SUM(per-payer COLLECTED edges); shown with that flow, never added",
   "in_default": false
  },
  {
   "id": "E-OTHERCUST-WOMPLY",
   "from": "OTHER_CUSTOMERS",
   "to": "WOMPLY",
   "flow_type": "fee",
   "relation": "transfer",
   "amount": 12025669.11,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "FY2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "arithmetic",
   "status_raw": "",
   "bound": null,
   "scope": "womply_other_revenue",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image page read by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Non-PPP revenue, outside the PPP fee scope. Recognized revenue; collection basis not stated.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, May 20, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response May 20, 2022, p. 14 (WOMPLY_BATCH PDF p. 52): gross revenue 'from its entire business (not only PPP-Related Services)' $2,104,300,000 minus PPP net revenue $2,092,274,330.89",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, May 20, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image page read by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": false,
   "not_drawn_reason": "outside the PPP fee flow (womply_other_revenue); shown only in the separate explanatory panel",
   "in_default": false
  },
  {
   "id": "E-WOMPLY-COSTREV",
   "from": "WOMPLY",
   "to": "COST_OF_REVENUE",
   "flow_type": "expense",
   "relation": "transfer",
   "amount": 261166000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "FY2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "womply_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image page read by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Company's own figure (whole business). Not itemized. The House report's '$1.8 billion' gross profit is this figure rounded (RECON-v4 A2 used 87.6% x $2.09B).",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, May 20, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response May 20, 2022, p. 14 (WOMPLY_BATCH PDF p. 52): 'total cost of revenue from its entire business ... of $261,166,000'; gross profit $1,843,135,000 (87.6%)",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, May 20, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image page read by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "B",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-WOMPLY-VENDORS",
   "from": "WOMPLY",
   "to": "VENDORS",
   "flow_type": "expense",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "womply_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Payment documented, amount unknown. Womply's Jan. 14, 2022 letter (PDF p. 8, resp. 11) has a 2020/2021 table of its 'investments' in these services; names and figures are redacted in the House release. Womply also says it 'invested more than $200 million in connection with its Fast Lane technology' (May 20, 2022, p. 14), an unitemized figure that overlaps cost of revenue and operating expenses.",
   "sources": [
    {
     "label": "JAMS Corrected Final Award, Oto Analytics d/b/a Womply v. Benworth Capital Partners, LLC, JAMS Ref. No. 1210038203 (June 26, 2024), filed as N.D. Cal. 3:24-cv-03975 Doc. 1-4",
     "url": "/court-filings/oto-analytics-v-benworth/2024-06-26-jams-corrected-final-arbitration-award/",
     "pinpoint": "award p. 24: 'Womply paid these third-party service providers for their technology'; vendor names: Harvest Order Form s. 1.2 (PDF p. 342), N.D. Tex. FAC para. 64",
     "access": "public"
    }
   ],
   "panel": "B",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-WOMPLY-OPEX",
   "from": "WOMPLY",
   "to": "OPEX",
   "flow_type": "expense",
   "relation": "transfer",
   "amount": 160692000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "FY2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "womply_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image page read by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Company figure. Accrual.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, May 20, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response May 20, 2022, p. 14 (WOMPLY_BATCH PDF p. 52): 'operating expenses ($160,692,000)'; House report p. 57 ('$160 million')",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, May 20, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image page read by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "B",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-WOMPLY-OTHEREXP",
   "from": "WOMPLY",
   "to": "OTHER_EXP",
   "flow_type": "expense",
   "relation": "transfer",
   "amount": 379289000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "FY2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "womply_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image page read by eye)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Composition not stated; whether it includes income tax is unknown.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, May 20, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response May 20, 2022, p. 14 (WOMPLY_BATCH PDF p. 52): 'other income expenses ($379,289,000)'; House report p. 57 ('$379 million')",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, May 20, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image page read by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "B",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-WOMPLY-TAX",
   "from": "WOMPLY",
   "to": "TAX",
   "flow_type": "tax",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "FY2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "womply_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "internal (points to public sources)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "No document gives Womply's income tax (it may sit inside 'other income expenses'; not stated). Unknown, not zero.",
   "sources": [
    {
     "label": "Reconciliation of the court and House records (our arithmetic)",
     "url": "",
     "pinpoint": "row A10",
     "access": "internal (points to public sources)"
    }
   ],
   "panel": "B",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-WOMPLY-NETINCOME",
   "from": "WOMPLY",
   "to": "WOMPLY_NET_INCOME",
   "flow_type": "retained",
   "relation": "relationship",
   "amount": 1303153000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "FY2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "womply_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public (House release; image page read by eye)",
   "basis": "profit",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Accrual profit, not a transfer; shown as a node total. 1,843,135,000 - 160,692,000 - 379,289,000 = 1,303,154,000 (the $1,000 gap is rounding in the letter). Resolves RECON-v4 A6/A7.",
   "sources": [
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, May 20, 2022, in the House Select Subcommittee's Womply document release",
     "url": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "pinpoint": "Womply response May 20, 2022, p. 14 (WOMPLY_BATCH PDF p. 52): 'Womply's net income for its entire business was $1,303,153,000'",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    },
    {
     "label": "Oto Analytics, Inc. d/b/a Womply (Willkie Farr & Gallagher), Response to Certain Requests for Information, May 20, 2022, in the House Select Subcommittee's Womply document release (original)",
     "url": "https://coronavirus-democrats-oversight.house.gov/sites/evo-subsites/coronavirus-democrats-oversight.house.gov/files/documents/Womply_Batched_Docs_With_Redactions.pdf",
     "pinpoint": "",
     "access": "public (House release; image page read by eye)",
     "doc": "/source-documents/womply-batched-docs-with-redactions-5b6d02c3559f/",
     "doc_label": "Womply documents released with \"We Are Not the Fraud Police\" (House Select Subcommittee on the Coronavirus Crisis, Dec. 1, 2022)"
    }
   ],
   "panel": "B",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-WOMPLY-PAYINGAGENT",
   "from": "WOMPLY",
   "to": "PAYING_AGENT",
   "flow_type": "sale allocation",
   "relation": "transfer",
   "amount": 1090984577.3,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "Dec. 2021 (at least three days before closing)",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "womply_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "allocated",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Paid from existing company cash (para. 15: cash at closing $1,413,347,000, of which $1,413,287,000 'generated by Womply's operations', Womply's figure). Not new revenue; never add to Womply's receipts.",
   "sources": [
    {
     "label": "Atlas Technology Group, LLC v. Oto Analytics, LLC (fka Oto Analytics, Inc., dba Womply), AAA Interim Award (July 10, 2023)",
     "url": "/source-documents/en-atlas-technology-group-llc-v-oto-analytics-llc-fka-oto-analytics-in-7c4bab015c/",
     "pinpoint": "paras. 15 ('total amount of balance sheet cash allocated to stockholders in the December 2021 Merger - before reductions for contributions into escrow - was $1,090,984,577.30'), 41 (transferred 'off Womply's balance sheet to the Wilmington Trust at least three days prior to closing'), 42; RECON-v4 C3",
     "access": "public"
    }
   ],
   "panel": "B",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-PAYINGAGENT-ESCROW",
   "from": "PAYING_AGENT",
   "to": "ESCROW",
   "flow_type": "escrow",
   "relation": "transfer",
   "amount": 630720000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "at closing, Dec. 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "womply_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "allocated",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Purpose (Womply's description): 'certain expenses and claims, including those related to investigations of Womply by the United States Congress, certain United States agencies, or other governmental entities'. Residual belongs to selling shareholders. Part of E-WOMPLY-PAYINGAGENT, not additive.",
   "sources": [
    {
     "label": "Atlas Technology Group, LLC v. Oto Analytics, LLC (fka Oto Analytics, Inc., dba Womply), AAA Interim Award (July 10, 2023)",
     "url": "/source-documents/en-atlas-technology-group-llc-v-oto-analytics-llc-fka-oto-analytics-in-7c4bab015c/",
     "pinpoint": "paras. 16, 44 ('$630,720,000.00 was deposited in a \"Secondary Escrow Fund.\"'); RECON-v4 C5",
     "access": "public"
    }
   ],
   "panel": "B",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-PAYINGAGENT-SHAREHOLDERS",
   "from": "PAYING_AGENT",
   "to": "SHAREHOLDERS",
   "flow_type": "sale allocation",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": 460264577.3,
   "currency": "USD",
   "by_year": null,
   "period": "at closing, Dec. 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "arithmetic",
   "status_raw": "",
   "bound": "max",
   "scope": "womply_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "internal (points to public sources)",
   "basis": "distributed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Ceiling of the allocation left outside the Secondary Escrow; verified closing payments are unknown (RECON-v4 C8). Other holdbacks unknown (C6).",
   "sources": [
    {
     "label": "Reconciliation of the court and House records (our arithmetic)",
     "url": "",
     "pinpoint": "row C7: $1,090,984,577.30 - $630,720,000 = $460,264,577.30 (ceiling)",
     "access": "internal (points to public sources)"
    }
   ],
   "panel": "B",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-ESCROW-SHAREHOLDERS-RELEASES",
   "from": "ESCROW",
   "to": "SHAREHOLDERS",
   "flow_type": "release",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2022-",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "womply_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "internal (points to public sources)",
   "basis": "distributed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "No escrow statement found. The SRS Acquiom 'Secondary Escrow Status Update' (Mar. 27, 2024) cited by earlier drafts is in no project file. Unknown, not zero.",
   "sources": [
    {
     "label": "Reconciliation of the court and House records (our arithmetic)",
     "url": "",
     "pinpoint": "rows D5, D6",
     "access": "internal (points to public sources)"
    }
   ],
   "panel": "B",
   "years": [
    "2022"
   ],
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-WOMPLY-RETAINED",
   "from": "WOMPLY",
   "to": "SURVIVING",
   "flow_type": "retained",
   "relation": "transfer",
   "amount": 217175000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "at closing, Dec. 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "reported",
   "status_raw": "",
   "bound": null,
   "scope": "womply_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "retained",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Party figure (Atlas). Cash stayed with the surviving company, owned through the buyer; ownership itself is not drawn as a flow.",
   "sources": [
    {
     "label": "Atlas Technology Group, LLC v. Oto Analytics, LLC (fka Oto Analytics, Inc., dba Womply), AAA Interim Award (July 10, 2023)",
     "url": "/source-documents/en-atlas-technology-group-llc-v-oto-analytics-llc-fka-oto-analytics-in-7c4bab015c/",
     "pinpoint": "para. 9 ('over $217,175,000 of cash that remained on the company's balance sheet at the close'), para. 37; RECON-v4 C9",
     "access": "public"
    }
   ],
   "panel": "B",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-WOMPLY-UNEXPLAINED",
   "from": "WOMPLY",
   "to": "UNEXPLAINED",
   "flow_type": "unknown",
   "relation": "transfer",
   "amount": 105187422.7,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "Dec. 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "arithmetic",
   "status_raw": "",
   "bound": null,
   "scope": "womply_onward",
   "comparable": false,
   "alt_of": null,
   "source_access": "internal (points to public sources)",
   "basis": "",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Figures from opposite parties at different moments; the award does not account for the difference. Do not force balance.",
   "sources": [
    {
     "label": "Reconciliation of the court and House records (our arithmetic)",
     "url": "",
     "pinpoint": "row C10: $1,413,347,000 - $1,090,984,577.30 - $217,175,000",
     "access": "internal (points to public sources)"
    }
   ],
   "panel": "B",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": true,
   "reconciliation": true,
   "in_default": false
  },
  {
   "id": "E-FTC-JUDGMENT",
   "from": "SURVIVING",
   "to": "FTC",
   "flow_type": "claim",
   "relation": "transfer",
   "amount": 26000000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "entered Apr. 3, 2024",
   "period_start": null,
   "period_end": null,
   "payment_date": "due within 7 days of entry",
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "womply_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "owed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "A judgment. Payment record and source of funds (Secondary Escrow or otherwise) not in the record (RECON-v4 D2).",
   "sources": [
    {
     "label": "Stipulated order, FTC v. OTO Analytics, Inc. and Toby Scammell, N.D. Cal. 3:24-cv-01661 Doc. 10 (entered Apr. 3, 2024)",
     "url": "/court-filings/ftc-v-womply/2024-04-03-stipulated-order/",
     "pinpoint": "Section II (monetary judgment $26,000,000, jointly and severally against both defendants; counsel to hold in escrow within 10 days of signatures; payment within 7 days of entry); RECON-v4 D1",
     "access": "public"
    }
   ],
   "panel": "B",
   "years": [
    "2024"
   ],
   "facts": {
    "year": "2024"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-ESCROW-FTC-PAID",
   "from": "ESCROW",
   "to": "FTC",
   "flow_type": "claim",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2024",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "womply_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "internal (points to public sources)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "No document ties the FTC payment to the 2021 Secondary Escrow. Unknown, not zero.",
   "sources": [
    {
     "label": "Reconciliation of the court and House records (our arithmetic)",
     "url": "",
     "pinpoint": "row D2",
     "access": "internal (points to public sources)"
    }
   ],
   "panel": "B",
   "years": [
    "2024"
   ],
   "facts": {
    "year": "2024"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-ATLAS-AWARD",
   "from": "SURVIVING",
   "to": "ATLAS",
   "flow_type": "claim",
   "relation": "transfer",
   "amount": null,
   "amount_low": 27174614.43,
   "amount_high": 34866758.99,
   "currency": "USD",
   "by_year": null,
   "period": "final award Aug. 24, 2023",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "womply_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "owed",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Low = damages; high = total to Aug. 11, 2023 (arithmetic). The 2.5% fee on escrowed funds is due 'regardless of if or when those funds are released' (interim award para. 45). An award, not a payment.",
   "sources": [
    {
     "label": "Verified Petition to Confirm Arbitration Award, Atlas Technology Group, LLC v. Oto Analytics, LLC, Del. Ch. No. 2023-0900 (Sept. 1, 2023)",
     "url": "/source-documents/en-atlas-technology-group-llc-v-oto-analytics-llc-fka-oto-analytics-in-cd6498aaab/",
     "pinpoint": "paras. 15-17: damages $27,174,614.43; interest $3,521,904.48 to Aug. 11, 2023 plus $7,817.35/day; fees $4,130,539.69; costs $39,700.39; para. 20: not satisfied as of Sept. 1, 2023; RECON-v4 D3",
     "access": "public"
    }
   ],
   "panel": "B",
   "years": [
    "2023"
   ],
   "facts": {
    "year": "2023"
   },
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "E-ATLAS-PAID",
   "from": "SURVIVING",
   "to": "ATLAS",
   "flow_type": "claim",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2023-",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "womply_onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "internal (points to public sources)",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Payment, amount and source not in the record; Del. Ch. 2023-0900 outcome not found. Unknown, not zero.",
   "sources": [
    {
     "label": "Reconciliation of the court and House records (our arithmetic)",
     "url": "",
     "pinpoint": "row D4",
     "access": "internal (points to public sources)"
    }
   ],
   "panel": "B",
   "years": [
    "2023"
   ],
   "alt_root": null,
   "drawn": true,
   "in_default": false
  },
  {
   "id": "X-SBA-WOMPLY-PPP1",
   "from": "SBA",
   "to": "WOMPLY",
   "flow_type": "loan principal (non-fee)",
   "relation": "relationship",
   "amount": 3103440.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "approved Apr. 13, 2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "out_of_fee_scope",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "SBA-guaranteed loan made by Harvest, not an SBA payment; never drawn as a fee. SBA denied forgiveness Sept. 1, 2022 (House report p. 57; WOMPLY_BATCH PDF pp. 151-154 decision letters); SBA withdrew both decisions on or about Dec. 16, 2022 (SBA motions to dismiss the OHA appeals). USAspending lists total_outlay $3,156,819.17 (meaning not interpreted).",
   "sources": [
    {
     "label": "SBA PPP loan-level FOIA data, release of Sept. 30, 2024 (public_150k_plus_240930.csv, public_up_to_150k_*_240930.csv)",
     "url": "/data/sba-ppp-foia-2024-09-30/",
     "pinpoint": "public_150k_plus_240930.csv, LoanNumber 5187557106 (OTO ANALYTICS, INC; lender and servicer Harvest Small Business Finance, LLC; LoanStatus 'Exemption 4'; no forgiveness shown); USAspending ASST_NON_5187557106_073",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "year": "2020"
   },
   "alt_root": null,
   "drawn": false,
   "not_drawn_reason": "outside the PPP fee flow (out_of_fee_scope); shown only in the separate explanatory panel",
   "in_default": false
  },
  {
   "id": "X-SBA-WOMPLY-PPP2",
   "from": "SBA",
   "to": "WOMPLY",
   "flow_type": "loan principal (non-fee)",
   "relation": "relationship",
   "amount": 1999997.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "approved Feb. 7, 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "out_of_fee_scope",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "As above. USAspending total_outlay $2,073,996.89 (meaning not interpreted).",
   "sources": [
    {
     "label": "SBA PPP loan-level FOIA data, release of Sept. 30, 2024 (public_150k_plus_240930.csv, public_up_to_150k_*_240930.csv)",
     "url": "/data/sba-ppp-foia-2024-09-30/",
     "pinpoint": "public_150k_plus_240930.csv, LoanNumber 4959988403 (OTO ANALYTICS INC.; second draw, PPS; Harvest); USAspending ASST_NON_4959988403_073",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "year": "2021"
   },
   "alt_root": null,
   "drawn": false,
   "not_drawn_reason": "outside the PPP fee flow (out_of_fee_scope); shown only in the separate explanatory panel",
   "in_default": false
  },
  {
   "id": "X-SBA-WOMPLY-EIDL-LOAN",
   "from": "SBA",
   "to": "WOMPLY",
   "flow_type": "loan principal (non-fee)",
   "relation": "relationship",
   "amount": 150000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "signed June 1, 2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "out_of_fee_scope",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Other government-backed funds, outside the PPP fee scope. SBA direct loan.",
   "sources": [
    {
     "label": "USAspending.gov API v2 searches, 2026-09-27 (recipient autocomplete, recipient list, spending_by_award for contracts, IDVs, grants, direct payments, loans, other; subawards)",
     "url": "https://api.usaspending.gov/",
     "pinpoint": "ASST_NON_6101357807_073: OTO ANALYTICS, INC, 548 Market Street 73871, San Francisco; Direct Loan, CFDA 59.008 Disaster Assistance Loans; face value $150,000; subsidy cost $20,430",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "year": "2020"
   },
   "alt_root": null,
   "drawn": false,
   "not_drawn_reason": "outside the PPP fee flow (out_of_fee_scope); shown only in the separate explanatory panel",
   "in_default": false
  },
  {
   "id": "X-SBA-WOMPLY-EIDL-ADVANCE",
   "from": "SBA",
   "to": "WOMPLY",
   "flow_type": "grant (non-fee)",
   "relation": "transfer",
   "amount": 10000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "June 11, 2020",
   "period_start": null,
   "period_end": null,
   "payment_date": "June 11, 2020",
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "out_of_fee_scope",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "A direct SBA payment to Womply, but an EIDL advance to a borrower, not compensation for PPP services. Outside the PPP fee scope; listed so the scoped statement is exact.",
   "sources": [
    {
     "label": "USAspending.gov API v2 searches, 2026-09-27 (recipient autocomplete, recipient list, spending_by_award for contracts, IDVs, grants, direct payments, loans, other; subawards)",
     "url": "https://api.usaspending.gov/",
     "pinpoint": "ASST_NON_EIDLGT:3600167673_073: recipient 'WOMPLY', 548 Market Street 73871, San Francisco; CFDA 59.072 Economic Injury Disaster Loan Emergency Advance; obligation and outlay $10,000",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "year": "2020"
   },
   "alt_root": null,
   "drawn": false,
   "not_drawn_reason": "outside the PPP fee flow (out_of_fee_scope); shown only in the separate explanatory panel",
   "in_default": false
  },
  {
   "id": "V3-BENWORTH-BENWORTHPR-171M",
   "from": "BENWORTH",
   "to": "BENWORTH_PR",
   "from_name": null,
   "to_name": null,
   "flow_type": "servicing fees (related company)",
   "relation": "transfer",
   "amount": 171000000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "summer 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Summer 2021. $550 a loan on about 311,000 PPP loans under Benworth's servicing agreements with Benworth PR. Navarro testified \"To the best of my knowledge, yes\" when asked whether Benworth Florida paid $171 million to Benworth Puerto Rico in 2021. Paid out of Benworth's PPP fee receipts, per Womply's letter; Womply disputed it as a fraudulent transfer.",
   "sources": [
    {
     "label": "Arbitrator Order No. 5, JAMS arbitration Oto Analytics v. Benworth (Jan. 17, 2023), filed as D.P.R. No. 3:23-cv-01034, Doc. 163-2",
     "url": "/court-filings/full-docket-oto-benworth-prd-175040/2024-09-23-gov-uscourts-prd-175040-163-2-doc-163-2/",
     "pinpoint": "Order No. 5; Navarro deposition Vol. II 54:11-22 (Doc. 163-1 p. 5)",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "ppp_tie": "stated",
    "hop": "2"
   },
   "extra": {
    "lender_id": "BENWORTH",
    "quote": "Benworth had transferred $171 million to Benworth Puerto Rico, a related company located in Puerto Rico.",
    "bound": null
   },
   "quote": "Benworth had transferred $171 million to Benworth Puerto Rico, a related company located in Puerto Rico.",
   "hop": 2,
   "v3": true,
   "drawn": true,
   "in_default": true,
   "alt_root": null,
   "alts": [
    "V3-BENWORTH-BENWORTHPR-FRBSF"
   ]
  },
  {
   "id": "V3-BENWORTH-BENWORTHPR-FRBSF",
   "from": "BENWORTH",
   "to": "BENWORTH_PR",
   "from_name": null,
   "to_name": null,
   "flow_type": "servicing fees (related company)",
   "relation": "transfer",
   "amount": null,
   "amount_low": 50000000.0,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021-2023",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "reported",
   "status_raw": "",
   "bound": "min",
   "scope": "onward",
   "comparable": true,
   "alt_of": "V3-BENWORTH-BENWORTHPR-171M",
   "source_access": "public",
   "basis": "transferred",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "The Reserve Bank says it had no transaction data for 2021 and 2022; Benworth told it the transfers were advances on Benworth PR's allocation of PPP loan net income (86% of it for 2021-2023). Another measure of the same transfers; never added to the $171 million.",
   "sources": [
    {
     "label": "Complaint, Federal Reserve Bank of San Francisco v. Benworth Capital Partners LLC et al., D.P.R. No. 3:24-cv-01313, Doc. 1 (July 10, 2024)",
     "url": "/court-filings/oto-analytics-v-benworth/2024-07-10-frbsf-complaint-doc1/",
     "pinpoint": "para. 57 and n. 10",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2021",
    "2022",
    "2023"
   ],
   "facts": {
    "ppp_tie": "stated",
    "amount_text": "over $50 million",
    "hop": "2"
   },
   "extra": {
    "lender_id": "BENWORTH",
    "quote": "Between 2021 and 2023, Benworth FL transferred over $50 million to Benworth PR",
    "bound": "min"
   },
   "quote": "Between 2021 and 2023, Benworth FL transferred over $50 million to Benworth PR",
   "hop": 2,
   "v3": true,
   "drawn": false,
   "not_drawn_reason": "another measure of the Benworth Capital Partners → Benworth Capital Partners PR flow; shown with it, never added",
   "in_default": true,
   "alt_root": "V3-BENWORTH-BENWORTHPR-171M"
  },
  {
   "id": "V3-BENWORTH-NAVARRO-DIV-2021-23",
   "from": "BENWORTH",
   "to": "BERNARDO_NAVARRO",
   "from_name": null,
   "to_name": null,
   "flow_type": "dividend",
   "relation": "transfer",
   "amount": null,
   "amount_low": 48240502.75,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "partly 2021-2023",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "reported",
   "status_raw": "",
   "bound": "min",
   "scope": "onward",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid (alleged)",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "A lender's claim in its complaint; Benworth's answers deny paras. 57-58 as drafted. The complaint does not say how much of the dividends came from PPP fees, so the line is not drawn to scale.",
   "sources": [
    {
     "label": "Complaint, Federal Reserve Bank of San Francisco v. Benworth Capital Partners LLC et al., D.P.R. No. 3:24-cv-01313, Doc. 1 (July 10, 2024)",
     "url": "/court-filings/oto-analytics-v-benworth/2024-07-10-frbsf-complaint-doc1/",
     "pinpoint": "para. 58",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2021",
    "2022",
    "2023"
   ],
   "facts": {
    "ppp_tie": "not stated",
    "amount_text": "at least $48,240,502.75",
    "hop": "2"
   },
   "extra": {
    "lender_id": "BENWORTH",
    "quote": "Mr. Navarro caused Benworth FL to pay dividends to himself as sole shareholder of at least $48,240,502.75, a portion of which was paid between 2021 and 2023.",
    "bound": "min"
   },
   "quote": "Mr. Navarro caused Benworth FL to pay dividends to himself as sole shareholder of at least $48,240,502.75, a portion of which was paid between 2021 and 2023.",
   "hop": 2,
   "v3": true,
   "drawn": true,
   "in_default": true,
   "alt_root": null
  },
  {
   "id": "V3-BENWORTH-NAVARRO-DIV-2024",
   "from": "BENWORTH",
   "to": "BERNARDO_NAVARRO",
   "from_name": null,
   "to_name": null,
   "flow_type": "dividend",
   "relation": "transfer",
   "amount": null,
   "amount_low": 804860.89,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "Jan. 1 - May 23, 2024",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "reported",
   "status_raw": "",
   "bound": "min",
   "scope": "onward",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid (alleged)",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "A lender's claim in its complaint. Not tied to PPP fees in the complaint; not drawn to scale.",
   "sources": [
    {
     "label": "Complaint, Federal Reserve Bank of San Francisco v. Benworth Capital Partners LLC et al., D.P.R. No. 3:24-cv-01313, Doc. 1 (July 10, 2024)",
     "url": "/court-filings/oto-analytics-v-benworth/2024-07-10-frbsf-complaint-doc1/",
     "pinpoint": "para. 58",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2024"
   ],
   "facts": {
    "ppp_tie": "not stated",
    "amount_text": "at least $804,860.89",
    "hop": "2"
   },
   "extra": {
    "lender_id": "BENWORTH",
    "quote": "He also caused Benworth FL to pay dividends to himself of at least $804,860.89 between January 1, 2024 and May 23, 2024.",
    "bound": "min"
   },
   "quote": "He also caused Benworth FL to pay dividends to himself of at least $804,860.89 between January 1, 2024 and May 23, 2024.",
   "hop": 2,
   "v3": true,
   "drawn": true,
   "in_default": true,
   "alt_root": null
  },
  {
   "id": "V3-BENWORTHPR-NAVARROS",
   "from": "BENWORTH_PR",
   "to": "NAVARROS",
   "from_name": null,
   "to_name": null,
   "flow_type": "payments to owners",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": null,
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid, amount not stated",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Payments documented by sworn testimony; the amounts were not given (counsel instructed the witness not to answer). Unknown, not zero.",
   "sources": [
    {
     "label": "Womply's letter to the arbitrator of Dec. 21, 2022 quoting Bernardo Navarro's deposition of Dec. 16, 2022, filed as D.P.R. No. 3:23-cv-01034, Doc. 163-1",
     "url": "/court-filings/full-docket-oto-benworth-prd-175040/2024-09-23-gov-uscourts-prd-175040-163-1-doc-163-1/",
     "pinpoint": "Navarro deposition Vol. II 57:8-58:12 (Doc. 163-1 p. 9-10)",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [],
   "facts": {
    "ppp_tie": "not stated",
    "hop": "3"
   },
   "extra": {
    "lender_id": "BENWORTH",
    "quote": "Q. Payments specifically to you and Mrs. Navarro? A. Yes.",
    "bound": null
   },
   "quote": "Q. Payments specifically to you and Mrs. Navarro? A. Yes.",
   "hop": 3,
   "v3": true,
   "drawn": true,
   "in_default": true,
   "alt_root": null
  },
  {
   "id": "V3-CRSS-HOLDERS-DONNELLY",
   "from": "CROSSROADS_SHAREHOLDERS",
   "to": "CRSS_DONNELLY",
   "from_name": null,
   "to_name": null,
   "flow_type": "dividend (share of the July 2021 special dividend)",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "July 26, 2021 (dividend); holding as of Oct. 31, 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "holder of record not stated",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "A named holder of the shares that received the $40-a-share July 2021 special dividend. The disclosure gives holdings at Oct. 31, 2021, not at the July 2021 record date, so this holder's dividend is not stated. Unknown, not zero.",
   "sources": [
    {
     "label": "Crossroads Systems, Inc., Annual Disclosure Statement for the fiscal year ended Oct. 31, 2021 (OTC Markets)",
     "url": "/court-filings/crossroads-capital-plus-otc-filings/2022-01-01-crossroads-fy2021-annual-disclosure/",
     "pinpoint": "Item 11, beneficial ownership table as of Oct. 31, 2021",
     "access": "public",
     "doc_label": "Crossroads Systems OTC Annual Disclosure FY2021"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "ppp_tie": "not stated",
    "hop": "4"
   },
   "extra": {
    "lender_id": "CAPPLUS",
    "quote": "718,590 shares, 12.0% of the 5,971,994 shares outstanding as of October 31, 2021",
    "bound": null
   },
   "quote": "718,590 shares, 12.0% of the 5,971,994 shares outstanding as of October 31, 2021",
   "hop": 4,
   "v3": true,
   "drawn": true,
   "in_default": false,
   "alt_root": null
  },
  {
   "id": "V3-CRSS-HOLDERS-GIGA",
   "from": "CROSSROADS_SHAREHOLDERS",
   "to": "CRSS_GIGA",
   "from_name": null,
   "to_name": null,
   "flow_type": "dividend (share of the July 2021 special dividend)",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "July 26, 2021 (dividend); holding as of Oct. 31, 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "holder of record not stated",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "A named holder of the shares that received the $40-a-share July 2021 special dividend. The disclosure gives holdings at Oct. 31, 2021, not at the July 2021 record date, so this holder's dividend is not stated. Unknown, not zero.",
   "sources": [
    {
     "label": "Crossroads Systems, Inc., Annual Disclosure Statement for the fiscal year ended Oct. 31, 2021 (OTC Markets)",
     "url": "/court-filings/crossroads-capital-plus-otc-filings/2022-01-01-crossroads-fy2021-annual-disclosure/",
     "pinpoint": "Item 11, beneficial ownership table as of Oct. 31, 2021",
     "access": "public",
     "doc_label": "Crossroads Systems OTC Annual Disclosure FY2021"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "ppp_tie": "not stated",
    "hop": "4"
   },
   "extra": {
    "lender_id": "CAPPLUS",
    "quote": "618,683 shares, 10.4% of the 5,971,994 shares outstanding as of October 31, 2021",
    "bound": null
   },
   "quote": "618,683 shares, 10.4% of the 5,971,994 shares outstanding as of October 31, 2021",
   "hop": 4,
   "v3": true,
   "drawn": true,
   "in_default": false,
   "alt_root": null
  },
  {
   "id": "V3-CRSS-HOLDERS-WEBB",
   "from": "CROSSROADS_SHAREHOLDERS",
   "to": "CRSS_WEBB",
   "from_name": null,
   "to_name": null,
   "flow_type": "dividend (share of the July 2021 special dividend)",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "July 26, 2021 (dividend); holding as of Oct. 31, 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "holder of record not stated",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "A named holder of the shares that received the $40-a-share July 2021 special dividend. The disclosure gives holdings at Oct. 31, 2021, not at the July 2021 record date, so this holder's dividend is not stated. Unknown, not zero.",
   "sources": [
    {
     "label": "Crossroads Systems, Inc., Annual Disclosure Statement for the fiscal year ended Oct. 31, 2021 (OTC Markets)",
     "url": "/court-filings/crossroads-capital-plus-otc-filings/2022-01-01-crossroads-fy2021-annual-disclosure/",
     "pinpoint": "Item 11, beneficial ownership table as of Oct. 31, 2021",
     "access": "public",
     "doc_label": "Crossroads Systems OTC Annual Disclosure FY2021"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "ppp_tie": "not stated",
    "hop": "4"
   },
   "extra": {
    "lender_id": "CAPPLUS",
    "quote": "646,143 shares, 10.8% of the 5,971,994 shares outstanding as of October 31, 2021",
    "bound": null
   },
   "quote": "646,143 shares, 10.8% of the 5,971,994 shares outstanding as of October 31, 2021",
   "hop": 4,
   "v3": true,
   "drawn": true,
   "in_default": false,
   "alt_root": null
  },
  {
   "id": "V3-CRSS-HOLDERS-ALPERT",
   "from": "CROSSROADS_SHAREHOLDERS",
   "to": "CRSS_ALPERT",
   "from_name": null,
   "to_name": null,
   "flow_type": "dividend (share of the July 2021 special dividend)",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "July 26, 2021 (dividend); holding as of Oct. 31, 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "holder of record not stated",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "A named holder of the shares that received the $40-a-share July 2021 special dividend. The disclosure gives holdings at Oct. 31, 2021, not at the July 2021 record date, so this holder's dividend is not stated. Unknown, not zero.",
   "sources": [
    {
     "label": "Crossroads Systems, Inc., Annual Disclosure Statement for the fiscal year ended Oct. 31, 2021 (OTC Markets)",
     "url": "/court-filings/crossroads-capital-plus-otc-filings/2022-01-01-crossroads-fy2021-annual-disclosure/",
     "pinpoint": "Item 11, beneficial ownership table as of Oct. 31, 2021",
     "access": "public",
     "doc_label": "Crossroads Systems OTC Annual Disclosure FY2021"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "ppp_tie": "not stated",
    "hop": "4"
   },
   "extra": {
    "lender_id": "CAPPLUS",
    "quote": "546,142 shares, 9.1% of the 5,971,994 shares outstanding as of October 31, 2021",
    "bound": null
   },
   "quote": "546,142 shares, 9.1% of the 5,971,994 shares outstanding as of October 31, 2021",
   "hop": 4,
   "v3": true,
   "drawn": true,
   "in_default": false,
   "alt_root": null
  },
  {
   "id": "V3-CRSS-HOLDERS-VOSE",
   "from": "CROSSROADS_SHAREHOLDERS",
   "to": "CRSS_VOSE",
   "from_name": null,
   "to_name": null,
   "flow_type": "dividend (share of the July 2021 special dividend)",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "July 26, 2021 (dividend); holding as of Oct. 31, 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "holder of record not stated",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "A named holder of the shares that received the $40-a-share July 2021 special dividend. The disclosure gives holdings at Oct. 31, 2021, not at the July 2021 record date, so this holder's dividend is not stated. Unknown, not zero.",
   "sources": [
    {
     "label": "Crossroads Systems, Inc., Annual Disclosure Statement for the fiscal year ended Oct. 31, 2021 (OTC Markets)",
     "url": "/court-filings/crossroads-capital-plus-otc-filings/2022-01-01-crossroads-fy2021-annual-disclosure/",
     "pinpoint": "Item 11, beneficial ownership table as of Oct. 31, 2021",
     "access": "public",
     "doc_label": "Crossroads Systems OTC Annual Disclosure FY2021"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "ppp_tie": "not stated",
    "hop": "4"
   },
   "extra": {
    "lender_id": "CAPPLUS",
    "quote": "485,474 shares, 8.1% of the 5,971,994 shares outstanding as of October 31, 2021",
    "bound": null
   },
   "quote": "485,474 shares, 8.1% of the 5,971,994 shares outstanding as of October 31, 2021",
   "hop": 4,
   "v3": true,
   "drawn": true,
   "in_default": false,
   "alt_root": null
  },
  {
   "id": "V3-CRSS-HOLDERS-CROCKETT",
   "from": "CROSSROADS_SHAREHOLDERS",
   "to": "CRSS_CROCKETT",
   "from_name": null,
   "to_name": null,
   "flow_type": "dividend (share of the July 2021 special dividend)",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "July 26, 2021 (dividend); holding as of Oct. 31, 2021",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "holder of record not stated",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "A named holder of the shares that received the $40-a-share July 2021 special dividend. The disclosure gives holdings at Oct. 31, 2021, not at the July 2021 record date, so this holder's dividend is not stated. Unknown, not zero.",
   "sources": [
    {
     "label": "Crossroads Systems, Inc., Annual Disclosure Statement for the fiscal year ended Oct. 31, 2021 (OTC Markets)",
     "url": "/court-filings/crossroads-capital-plus-otc-filings/2022-01-01-crossroads-fy2021-annual-disclosure/",
     "pinpoint": "Item 11, beneficial ownership table as of Oct. 31, 2021",
     "access": "public",
     "doc_label": "Crossroads Systems OTC Annual Disclosure FY2021"
    }
   ],
   "panel": "A",
   "years": [
    "2021"
   ],
   "facts": {
    "ppp_tie": "not stated",
    "hop": "4"
   },
   "extra": {
    "lender_id": "CAPPLUS",
    "quote": "466,233 shares, 7.8% of the 5,971,994 shares outstanding as of October 31, 2021",
    "bound": null
   },
   "quote": "466,233 shares, 7.8% of the 5,971,994 shares outstanding as of October 31, 2021",
   "hop": 4,
   "v3": true,
   "drawn": true,
   "in_default": false,
   "alt_root": null
  },
  {
   "id": "V3-CAPPLUS-PREFERRED-DIV-FY2021",
   "from": "CAPPLUS",
   "to": "CPF_PREFERRED",
   "from_name": null,
   "to_name": null,
   "flow_type": "dividend (preferred units)",
   "relation": "transfer",
   "amount": 630000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "FY2021 (Nov. 2020 - Oct. 2021)",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "onward",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "A fixed 3.5% dividend on $18 million of preferred units, paid in the year before PPP too ($631,726 in FY2020), so it is not a use of PPP fees; not drawn to scale.",
   "sources": [
    {
     "label": "Crossroads Systems, Inc., Annual Disclosure Statement for the fiscal year ended Oct. 31, 2021 (OTC Markets)",
     "url": "/court-filings/crossroads-capital-plus-otc-filings/2022-01-01-crossroads-fy2021-annual-disclosure/",
     "pinpoint": "note 16 (non-controlling interests, CPF preferred equity)",
     "access": "public",
     "doc_label": "Crossroads Systems OTC Annual Disclosure FY2021"
    }
   ],
   "panel": "A",
   "years": [
    "2020",
    "2021"
   ],
   "facts": {
    "ppp_tie": "none stated",
    "hop": "2"
   },
   "extra": {
    "lender_id": "CAPPLUS",
    "quote": "During the year ended October 31, 2021, CPF paid preferred dividends totaling $630,000",
    "bound": null
   },
   "quote": "During the year ended October 31, 2021, CPF paid preferred dividends totaling $630,000",
   "hop": 2,
   "v3": true,
   "drawn": true,
   "in_default": true,
   "alt_root": null
  },
  {
   "id": "V3-BLUEACORNOWNERS-SPIRAKUS",
   "from": "BLUEACORN_OWNERS",
   "to": "BLUEACORN_SPIRAKUS",
   "from_name": null,
   "to_name": null,
   "flow_type": "owner share of profit distributions (modeled)",
   "relation": "transfer",
   "amount": 129000000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021 - Feb. 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "modeled from the House report: the stake \"could have entitled Mr. Spirakus to $129 million\" (p. 27)",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "The House report's estimate: half of the $258 million distributed to Blueacorn's owners, by the 50/50 split in the operating agreement. Blueacorn declined to give the Subcommittee profit figures by owner, so the actual split is not documented.",
   "sources": [
    {
     "label": "House Select Subcommittee on the Coronavirus Crisis, staff report \"We Are Not the Fraud Police\" (Dec. 1, 2022)",
     "url": "/source-documents/2022-12-01-we-are-not-the-fraud-police-how-fintechs-facilitated-fraud-in-the-pa/",
     "pinpoint": "p. 27 (PDF p. 29)",
     "access": "public",
     "doc_label": "We Are Not the Fraud Police: How Fintechs Facilitated Fraud in the Paycheck Protection Program"
    }
   ],
   "panel": "A",
   "years": [
    "2021",
    "2022"
   ],
   "facts": {
    "ppp_tie": "stated",
    "hop": "4"
   },
   "extra": {
    "lender_id": "PRESTAMOS;CAPPLUS",
    "quote": "This ownership stake could have entitled Mr. Spirakus to $129 million, while Mr. Reis and Ms. Hockridge would have shared the other half.",
    "bound": null
   },
   "quote": "This ownership stake could have entitled Mr. Spirakus to $129 million, while Mr. Reis and Ms. Hockridge would have shared the other half.",
   "hop": 4,
   "v3": true,
   "drawn": true,
   "in_default": false,
   "alt_root": null
  },
  {
   "id": "V3-BLUEACORNOWNERS-REIS_HOCKRIDGE",
   "from": "BLUEACORN_OWNERS",
   "to": "BLUEACORN_REIS_HOCKRIDGE",
   "from_name": null,
   "to_name": null,
   "flow_type": "owner share of profit distributions (modeled)",
   "relation": "transfer",
   "amount": 129000000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "2021 - Feb. 2022",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "modeled",
   "status_raw": "",
   "bound": null,
   "scope": "onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "modeled from the House report: the stake \"could have entitled Mr. Spirakus to $129 million, while Mr. Reis and Ms. Hockridge would have shared the other half\" (p. 27)",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "The House report's estimate: half of the $258 million distributed to Blueacorn's owners, by the 50/50 split in the operating agreement. Blueacorn declined to give the Subcommittee profit figures by owner, so the actual split is not documented.",
   "sources": [
    {
     "label": "House Select Subcommittee on the Coronavirus Crisis, staff report \"We Are Not the Fraud Police\" (Dec. 1, 2022)",
     "url": "/source-documents/2022-12-01-we-are-not-the-fraud-police-how-fintechs-facilitated-fraud-in-the-pa/",
     "pinpoint": "p. 27 (PDF p. 29)",
     "access": "public",
     "doc_label": "We Are Not the Fraud Police: How Fintechs Facilitated Fraud in the Paycheck Protection Program"
    }
   ],
   "panel": "A",
   "years": [
    "2021",
    "2022"
   ],
   "facts": {
    "ppp_tie": "stated",
    "hop": "4"
   },
   "extra": {
    "lender_id": "PRESTAMOS;CAPPLUS",
    "quote": "This ownership stake could have entitled Mr. Spirakus to $129 million, while Mr. Reis and Ms. Hockridge would have shared the other half.",
    "bound": null
   },
   "quote": "This ownership stake could have entitled Mr. Spirakus to $129 million, while Mr. Reis and Ms. Hockridge would have shared the other half.",
   "hop": 4,
   "v3": true,
   "drawn": true,
   "in_default": false,
   "alt_root": null
  },
  {
   "id": "V3-PAYNERD-PRINCIPALS",
   "from": "PAYNERD",
   "to": "PAYNERD_PRINCIPALS",
   "from_name": null,
   "to_name": null,
   "flow_type": "owner payouts",
   "relation": "transfer",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": null,
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "unknown",
   "status_raw": "",
   "bound": null,
   "scope": "onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "not stated",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Recipients known, amount unknown: no record shows what Paynerd paid its principals out of the $666 million. Unknown, not zero.",
   "sources": [
    {
     "label": "House Select Subcommittee on the Coronavirus Crisis, staff report \"We Are Not the Fraud Police\" (Dec. 1, 2022)",
     "url": "/source-documents/2022-12-01-we-are-not-the-fraud-police-how-fintechs-facilitated-fraud-in-the-pa/",
     "pinpoint": "p. 26 (PDF p. 28)",
     "access": "public",
     "doc_label": "We Are Not the Fraud Police: How Fintechs Facilitated Fraud in the Paycheck Protection Program"
    }
   ],
   "panel": "A",
   "years": [],
   "facts": {
    "ppp_tie": "stated",
    "hop": "4"
   },
   "extra": {
    "lender_id": "PRESTAMOS;CAPPLUS",
    "quote": "$666 million of the $1.08 billion in taxpayer funded SBA processing fees that Blueacorn received—well over half of the total—went to Paynerd (also known as Paynerdier), a marketing company founded and operated by Blueacorn Strategic Advisor Matt Mandell and Blueacorn Chief Marketing Officer Taylor Hendricksen.",
    "bound": null
   },
   "quote": "$666 million of the $1.08 billion in taxpayer funded SBA processing fees that Blueacorn received—well over half of the total—went to Paynerd (also known as Paynerdier), a marketing company founded and operated by Blueacorn Strategic Advisor Matt Mandell and Blueacorn Chief Marketing Officer Taylor Hendricksen.",
   "hop": 4,
   "v3": true,
   "drawn": true,
   "in_default": false,
   "alt_root": null
  },
  {
   "id": "V3-HOCKRIDGE-RESTITUTION",
   "from": "BLUEACORN_REIS_HOCKRIDGE",
   "to": "US_DOJ",
   "from_name": null,
   "to_name": null,
   "flow_type": "restitution order (not a payment)",
   "relation": "transfer",
   "amount": null,
   "amount_low": 63000000.0,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "ordered Nov. 21, 2025",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": "min",
   "scope": "onward_order",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "ordered",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Stephanie Hockridge, sentenced Nov. 21, 2025. Restitution for fraudulent PPP loans, not a payment of fee money; how much has been paid is not stated, and the release does not say how much is joint with co-defendants. Shown in the tables only.",
   "sources": [
    {
     "label": "U.S. Department of Justice, \"Co-Founder of Paycheck Protection Program Lender Service Provider Sentenced for $63M COVID-19 Relief Fraud Scheme\" (Nov. 21, 2025)",
     "url": "/source-documents/2025-11-21-co-founder-of-paycheck-protection-program-lender-service-pr-a2850938dc/",
     "pinpoint": "release text",
     "access": "public"
    }
   ],
   "panel": "A",
   "draw_none": true,
   "years": [
    "2025"
   ],
   "facts": {
    "ppp_tie": "loan fraud, not fees",
    "amount_text": "over $63 million",
    "hop": "5"
   },
   "extra": {
    "lender_id": "PRESTAMOS;CAPPLUS",
    "quote": "The defendant was also ordered to pay over $63 million in restitution.",
    "bound": "min"
   },
   "quote": "The defendant was also ordered to pay over $63 million in restitution.",
   "hop": 5,
   "v3": true,
   "drawn": false,
   "not_drawn_reason": "a court order, not a record of payment; shown in the tables and details only",
   "in_default": false,
   "alt_root": null
  },
  {
   "id": "V3-REIS-RESTITUTION",
   "from": "BLUEACORN_REIS_HOCKRIDGE",
   "to": "US_DOJ",
   "from_name": null,
   "to_name": null,
   "flow_type": "restitution order (not a payment)",
   "relation": "transfer",
   "amount": null,
   "amount_low": 66000000.0,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "ordered Dec. 18, 2025",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": "min",
   "scope": "onward_order",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "ordered",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Nathan Reis, sentenced Dec. 18, 2025. Restitution for fraudulent PPP loans, not a payment of fee money; payment not stated; not additive to the Hockridge order where the two overlap. Shown in the tables only.",
   "sources": [
    {
     "label": "U.S. Department of Justice, \"Co-Founder of Paycheck Protection Program Lender Service Provider Sentenced for $65M COVID-19 Relief Fraud Scheme\" (Dec. 18, 2025)",
     "url": "/source-documents/2025-12-18-co-founder-of-paycheck-protection-program-lender-service-pr-361fe6d04f/",
     "pinpoint": "release text",
     "access": "public"
    }
   ],
   "panel": "A",
   "draw_none": true,
   "years": [
    "2025"
   ],
   "facts": {
    "ppp_tie": "loan fraud, not fees",
    "amount_text": "over $66 million",
    "hop": "5"
   },
   "extra": {
    "lender_id": "PRESTAMOS;CAPPLUS",
    "quote": "The defendant was also ordered to pay over $66 million in restitution.",
    "bound": "min"
   },
   "quote": "The defendant was also ordered to pay over $66 million in restitution.",
   "hop": 5,
   "v3": true,
   "drawn": false,
   "not_drawn_reason": "a court order, not a record of payment; shown in the tables and details only",
   "in_default": false,
   "alt_root": null
  },
  {
   "id": "V3-KABBAGE-AMEXKABBAGE-PPPCASH",
   "from": "KABBAGE",
   "to": "AMEX_KABBAGE",
   "from_name": null,
   "to_name": null,
   "flow_type": "asset transfer (cash earned from the PPP)",
   "relation": "transfer",
   "amount": 120000000.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "Oct. 13, 2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "reported",
   "status_raw": "",
   "bound": null,
   "scope": "onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "transferred (alleged)",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "The bankruptcy estate's allegation in its suits against American Express and Kabbage's former officers and investors; the defendants dispute them. Kabbage was left with about $17 million.",
   "sources": [
    {
     "label": "Complaint, KServicing Wind Down Corp. v. American Express Kabbage Inc. et al. (Bankr. D. Del., Oct. 16, 2025; main case Doc. 1177)",
     "url": "/court-filings/kservicing-199522-v-amex/2025-10-16-original-complaint/",
     "pinpoint": "para. 28, p. 16; Frohwein complaint para. 8",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "ppp_tie": "stated",
    "hop": "3"
   },
   "extra": {
    "lender_id": "CUSTOMERS;CROSSRIVER",
    "quote": "On October 13, 2020, Kabbage transferred virtually all of the company's valuable assets (including those of its wholly owned subsidiaries) to AmEx Kabbage, including $120 million in cash earned from the PPP.",
    "bound": null
   },
   "quote": "On October 13, 2020, Kabbage transferred virtually all of the company's valuable assets (including those of its wholly owned subsidiaries) to AmEx Kabbage, including $120 million in cash earned from the PPP.",
   "hop": 3,
   "v3": true,
   "drawn": true,
   "in_default": true,
   "alt_root": null
  },
  {
   "id": "V3-AMEXKABBAGE-SHAREHOLDERS",
   "from": "AMEX_KABBAGE",
   "to": "KABBAGE_SHAREHOLDERS",
   "from_name": null,
   "to_name": null,
   "flow_type": "merger consideration",
   "relation": "transfer",
   "amount": 730159391.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "Oct. 16, 2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "reported",
   "status_raw": "",
   "bound": null,
   "scope": "onward",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid (alleged)",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "Paid in the American Express merger that closed Oct. 16, 2020. Sale proceeds, not fee money; the estate alleges the $120 million of PPP cash raised the price. Not drawn to scale.",
   "sources": [
    {
     "label": "Complaint, KServicing Wind Down Corp. v. Frohwein et al., Adv. No. 25-52372 (Bankr. D. Del.), Doc. 1 (Oct. 16, 2025)",
     "url": "/court-filings/kservicing-199523-v-frohwein/2025-10-16-original-complaint/",
     "pinpoint": "para. 273",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "ppp_tie": "alleged in part",
    "hop": "4"
   },
   "extra": {
    "lender_id": "CUSTOMERS;CROSSRIVER",
    "quote": "As part of the Amex Merger, Kabbage's former shareholders received $730,159,391",
    "bound": null
   },
   "quote": "As part of the Amex Merger, Kabbage's former shareholders received $730,159,391",
   "hop": 4,
   "v3": true,
   "drawn": true,
   "in_default": false,
   "alt_root": null
  },
  {
   "id": "V3-KABBAGE-US-FCA-PAID",
   "from": "KABBAGE",
   "to": "US_DOJ",
   "from_name": null,
   "to_name": null,
   "flow_type": "False Claims Act settlement (allowed claim)",
   "relation": "transfer",
   "amount": 0.0,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "settled May 2024; paid to Mar. 31, 2026",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "onward",
   "comparable": true,
   "alt_of": null,
   "source_access": "public",
   "basis": "paid to date",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "The Justice Department settled for \"an allowed, unsubordinated, general unsecured bankruptcy claim for recovery of up to $120 million\" (DOJ, May 13, 2024). Through Mar. 31, 2026 the estate had paid general unsecured creditors nothing, so the paid amount is $0 to that date.",
   "sources": [
    {
     "label": "Post-confirmation report for the quarter ending Mar. 31, 2026, In re KServicing Wind Down Corp., No. 22-10951 (Bankr. D. Del.), Doc. 1202",
     "url": "/source-documents/2021-12-01-kservicing-bankruptcy/",
     "pinpoint": "Part 3, line d (general unsecured claims: paid cumulative $0)",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2024",
    "2025",
    "2026"
   ],
   "facts": {
    "ppp_tie": "stated",
    "hop": "3"
   },
   "extra": {
    "lender_id": "CUSTOMERS;CROSSRIVER",
    "quote": "d. General unsecured claims $0 $0 $0 $246,770,917 0%",
    "bound": null
   },
   "quote": "d. General unsecured claims $0 $0 $0 $246,770,917 0%",
   "hop": 3,
   "v3": true,
   "drawn": true,
   "in_default": true,
   "alt_root": null
  },
  {
   "id": "V3-JPMORGAN-NOPROFIT",
   "from": "JPMORGAN",
   "to": "JPM_PROGRAMS",
   "from_name": null,
   "to_name": null,
   "flow_type": "relationship (stated intention)",
   "relation": "relationship",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "currency": "USD",
   "by_year": null,
   "period": "May 1, 2020",
   "period_start": null,
   "period_end": null,
   "payment_date": null,
   "status": "documented",
   "status_raw": "",
   "bound": null,
   "scope": "onward",
   "comparable": false,
   "alt_of": null,
   "source_access": "public",
   "basis": "stated intention",
   "represents": "",
   "mechanism": "",
   "judgment": false,
   "notes": "A statement of intent. No record we found gives an amount or names recipients tied to PPP fees.",
   "sources": [
    {
     "label": "JPMorgan Chase press release, \"Chase approved to fund about $29 billion to 239,000 businesses through the Paycheck Protection Program\" (May 1, 2020)",
     "url": "/source-documents/chase-approved-to-fund-29-billion-to-239000-businesses-through-ppp-d64-eda65204ee/",
     "pinpoint": "press release, final paragraph",
     "access": "public"
    }
   ],
   "panel": "A",
   "years": [
    "2020"
   ],
   "facts": {
    "ppp_tie": "stated",
    "hop": "2"
   },
   "extra": {
    "lender_id": "JPMORGAN",
    "quote": "Finally, the firm does not intend to earn a profit from PPP and remains fully committed to supporting programs that help small businesses",
    "bound": null
   },
   "quote": "Finally, the firm does not intend to earn a profit from PPP and remains fully committed to supporting programs that help small businesses",
   "hop": 2,
   "v3": true,
   "drawn": true,
   "in_default": true,
   "alt_root": null
  }
 ],
 "gaps": [
  {
   "id": "G01",
   "description": "Lendistry: Contractual payer of any Womply fee on Lendistry-originated loans; no contract covering them is public; Lendistry absent from Womply's partner lists (Jan 14 and Apr 14, 2022) and from its per-payer collection table",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [
    "E-LENDISTRY-WOMPLY-FEE",
    "R-LENDISTRY-WOMPLY-ROUTE"
   ],
   "related_other": [],
   "sources": [],
   "notes": "A Womply-Harvest or Womply-Lendistry agreement or invoice naming Lendistry loans; Harvest or Lendistry statement"
  },
  {
   "id": "G02",
   "description": "Lendistry: Terms of Harvest's purchase of Lendistry-originated loans (documented for one loan only) and whether Lendistry passed any SBA processing fee to Harvest",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [
    "R-LENDISTRY-HARVEST-PURCHASE",
    "E-LENDISTRY-HARVEST-FEE"
   ],
   "related_other": [],
   "sources": [],
   "notes": "Loan-sale or participation agreement; SBA 1086/servicing transfer records; Lendistry financials"
  },
  {
   "id": "G03",
   "description": "Harvest: Attribution of the $272,436,148.00 Womply collected from Harvest above the Harvest letter's own-loan ceiling ($755,625,274.80); consistent with fees on Lendistry-originated loans but not stated anywhere",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [
    "E-HARVEST-WOMPLY-EXCESS"
   ],
   "related_other": [],
   "sources": [],
   "notes": "Harvest invoice detail by loan; Harvest's full Aug 2, 2022 letter; Womply invoices to Harvest"
  },
  {
   "id": "G04",
   "description": "Harvest: Harvest letter terms undefined: 'Fiscal Year 2021' and 'loans for which it was the lender'; SBA-paid $1,074,907,943.72 exceeds the model's Harvest-originated total ($1,002.6M, 2020+2021) by $72.3M",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [
    "E-SBA-HARVEST-FY2021-DOC",
    "E-HARVEST-WOMPLY-LETTER"
   ],
   "related_other": [],
   "sources": [],
   "notes": "Harvest financial statements; SBA fee payment records by loan"
  },
  {
   "id": "G05",
   "description": "Womply totals: Womply's per-payer collected table (Apr 14, 2022) sums to $2,008,556,579.88, $86,652,650.01 below its 2020+2021 PPP revenue ($2,095,209,229.89); gap is entirely technology fees",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [
    "E-ALL2021-WOMPLY-REFERRAL",
    "E-ALL2021-WOMPLY-TECH"
   ],
   "related_other": [],
   "sources": [],
   "notes": "Womply revenue ledger by payer; later Womply letters"
  },
  {
   "id": "G06",
   "description": "Collections after Apr 14 2022: Amounts collected after Apr 14, 2022, including settlements",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [
    "E-BENWORTH-WOMPLY-SETTLEMENT",
    "E-BLUEACORN-WOMPLY-SETTLEMENT",
    "E-FOUNTAINHEAD-WOMPLY-OUTCOME"
   ],
   "related_other": [],
   "sources": [],
   "notes": "Settlement agreements; Womply or payer financials"
  },
  {
   "id": "G07",
   "description": "Benworth: Settlement amount (dismissal with prejudice Jan 2, 2025, confidential)",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [
    "E-BENWORTH-WOMPLY-SETTLEMENT"
   ],
   "related_other": [],
   "sources": [],
   "notes": "Settlement agreement"
  },
  {
   "id": "G08",
   "description": "Capital Plus / Blueacorn: Settlement amount (mediation Nov 14, 2022; dismissed Jan 5, 2023); whether any Womply fee sits inside Crossroads' $623.5M PPP processing-fee expense",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [
    "E-BLUEACORN-WOMPLY-SETTLEMENT"
   ],
   "related_other": [],
   "sources": [],
   "notes": "Settlement agreement; Crossroads FY2022-23 notes; Blueacorn records"
  },
  {
   "id": "G09",
   "description": "Fountainhead: JAMS No. 1100-111-808 outcome; the 'on or about March 23, 2021' agreement and 'separate contract' (not in the release); any API fee",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [
    "E-FOUNTAINHEAD-WOMPLY-OUTCOME",
    "E-FOUNTAINHEAD-WOMPLY-CONTRACTMODEL"
   ],
   "related_other": [],
   "sources": [],
   "notes": "JAMS award or dismissal; the later agreements"
  },
  {
   "id": "G10",
   "description": "DreamSpring / Sunshine / TMC: Contract terms not in the release; TMC Financing has no loans under that name as SBA originating lender (its $33,000 of fees imply loans under another name)",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [
    "E-DREAMSPRING-WOMPLY-COLLECTED",
    "E-SUNSHINE-WOMPLY-COLLECTED",
    "E-TMC-WOMPLY-COLLECTED"
   ],
   "related_other": [],
   "sources": [],
   "notes": "Agreements (Bates range House_Select_000003577-3890 is said to hold all Womply agreements; only Benworth, Harvest and Fountainhead pages are in the public batch)"
  },
  {
   "id": "G11",
   "description": "Referral-only partners: Split of referral fees between 2020 and 2021 per partner; referral rates for partners other than Harvest",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [
    "E-REFERRAL2020-WOMPLY"
   ],
   "related_other": [
    "E-*-WOMPLY-COLLECTED (referral-only)"
   ],
   "sources": [],
   "notes": "Agreements; Womply revenue by year and payer"
  },
  {
   "id": "G12",
   "description": "Womply costs: Vendor spend (table in Jan 14, 2022 letter resp. 11 is fully redacted in the House release); 'invested more than $200 million' in Fast Lane technology is unitemized; composition of cost of revenue and of 'other income expenses'",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [
    "E-WOMPLY-VENDORS",
    "E-WOMPLY-COSTREV",
    "E-WOMPLY-OTHEREXP"
   ],
   "related_other": [],
   "sources": [],
   "notes": "Unredacted letter; Womply financial statements"
  },
  {
   "id": "G13",
   "description": "Taxes: Womply income tax for 2021 not in any record (may or may not sit inside 'other income expenses')",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [
    "E-WOMPLY-TAX"
   ],
   "related_other": [],
   "sources": [],
   "notes": "Womply financial statements or tax filings"
  },
  {
   "id": "G14",
   "description": "Sale and escrow: Verified closing payments to shareholders; other holdbacks; escrow releases and remaining balance; $105,187,422.70 of closing cash unexplained; we do not have a copy of the SRS Acquiom escrow update of Mar. 27, 2024",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [
    "E-PAYINGAGENT-SHAREHOLDERS",
    "E-ESCROW-SHAREHOLDERS-RELEASES",
    "E-WOMPLY-UNEXPLAINED"
   ],
   "related_other": [],
   "sources": [],
   "notes": "Merger agreement and funds flow (Exh. J-31); escrow statements"
  },
  {
   "id": "G15",
   "description": "Claims: Whether and from what funds the $26M FTC judgment and the Atlas award were paid; Del. Ch. 2023-0900 outcome",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [
    "E-ESCROW-FTC-PAID",
    "E-ATLAS-PAID"
   ],
   "related_other": [],
   "sources": [],
   "notes": "FTC payment confirmation; Del. Ch. docket"
  },
  {
   "id": "G16",
   "description": "Womply as borrower: Final status of Womply's two PPP loans after SBA withdrew its forgiveness decisions (Dec 16, 2022); meaning of USAspending total_outlay on them ($3,156,819.17; $2,073,996.89)",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [
    "X-SBA-WOMPLY-PPP1",
    "X-SBA-WOMPLY-PPP2"
   ],
   "related_other": [],
   "sources": [],
   "notes": "SBA loan status; lender (Harvest) records"
  },
  {
   "id": "G17",
   "description": "Scoped statement: SAM.gov entity registrations (UEI) not checked: anonymous search covers exclusions only; entity API needs a key. USAspending subaward coverage depends on FSRS reporting; FPDS field VENDOR_FULL_NAME returns 0 even for a control (VENDOR_NAME used)",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [],
   "related_other": [
    "X-SBA-WOMPLY-EIDL-ADVANCE (scope note)"
   ],
   "sources": [],
   "notes": "SAM.gov entity API with a key; FSRS search"
  },
  {
   "id": "G18",
   "description": "Source status: Our copy of Womply_Batched_Docs_With_Redactions.pdf has not been hash-compared with the house.gov file; image pages read by OCR, key figures (PDF pp. 16, 27-28, 52) read by eye; contract terms checked against the documents' worked examples",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [],
   "related_other": [
    "all WOMPLY_APR2022",
    "WOMPLY_MAY2022",
    "HARVEST_CONTRACT",
    "FOUNTAINHEAD_CONTRACT edges"
   ],
   "sources": [],
   "notes": "Download from house.gov and compare sha256"
  },
  {
   "id": "G19",
   "description": "Model basis: lender_fees.csv figures are accruals assuming a fee on every loan (METHOD s.6); not verified receipts",
   "amount": null,
   "amount_low": null,
   "amount_high": null,
   "status": "unknown",
   "status_raw": "",
   "related_edges": [],
   "related_other": [
    "E-SBA-*"
   ],
   "sources": [],
   "notes": "Lender filings or SBA fee payment data"
  }
 ]
}