Full text
UST Form 101-7-TFR (5/1/2011)
UNITED STATES BANKRUPTCY COURT
NORTHERN DISTRICT OF WEST VIRGINIA
ELKINS DIVISION
In re:
§
§
§
§
§
§
Case No. 2:19-bk-00787
PANTHERA ENTERPRISES, LLC
Debtor
TRUSTEE’S FINAL REPORT (TFR)
The undersigned trustee hereby makes this Final Report and states as follows:
1. A petition under chapter 11 of the United States Bankruptcy Code was filed on 09/13/2019.
The case was converted to one under Chapter 7 on 07/21/2020. The undersigned trustee was
appointed on 07/21/2020.
2. The trustee faithfully and properly fulfilled the duties enumerated in 11 U.S.C. § 704.
3. All scheduled and known assets of the estate have been reduced to cash, released to the debtor
as exempt property pursuant to 11 U.S.C. § 522, or have been or will be abandoned pursuant to
11 U.S.C. § 554. An individual estate property record and report showing the disposition of all
property of the estate is attached as Exhibit A.
4.
The trustee realized gross receipts of
$6,353,354.59
Funds were disbursed in the following amounts:
Payments made under an interim distribution
$0.00
Administrative expenses
$208,125.28
Bank service fees
$1,513.38
Other Payments to creditors
$6,138,060.53
Non-estate funds paid to 3rd Parties
$0.00
Exemptions paid to the debtor
$0.00
Other payments to the debtor
$0.00
Leaving a balance on hand of1
$5,655.40
The remaining funds are available for distribution.
5. Attached as Exhibit B is a cash receipts and disbursements record for each estate bank account.
1 The balance on funds on hand in the estate may continue to earn interest until disbursed. The interest earned prior to disbursements will be distributed
pro rata to creditors within each priority category. The trustee may receive additional compensation not to exceed the maximum compensation set forth
under 11 U.S.C. § 326(a) on account of the disbursement of the additional interest.
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 1 of
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UST Form 101-7-TFR (5/1/2011)
6. The deadline for filing non-governmental claims in this case was 11/11/2020 and the deadline
for filing government claims was 11/11/2020. All claims of each class which will receive a
distribution have been examined and any objections to the allowance of claims have been
resolved. If applicable, a claims analysis, explaining why payment on any claim is not being
made, is attached as Exhibit C.
7. The Trustee’s proposed distribution is attached as Exhibit D.
8. Pursuant to 11 U.S.C. § 326(a), the maximum compensation allowable to the trustee is
$213,850.64. To the extent that additional interest is earned before case closing, the maximum
compensation may increase.
The trustee has received $152,500.00 as interim compensation and now requests the sum of
$61,350.64, for a total compensation of $213,850.642. In addition, the trustee received reimbursement
for reasonable and necessary expenses in the amount of $4,528.66, and now requests reimbursement
for expenses of $657.34, for total expenses of $5,186.00.
Pursuant to Fed R Bank P 5009, I hereby certify, under penalty of perjury, that the foregoing
report is true and correct.
Date: 03/29/2026
By:
/s/ Aaron C. Amore
Trustee
STATEMENT: This Uniform form is associated with an open bankruptcy case, therefore, Paperwork Reduction Act exemption 5 C.F.R.
§ 1320.4(a)(2) applies.
2 If the estate is administratively insolvent, the dollar amounts reflected in this paragraph may be higher than the amounts listed in the Trustee’s Proposed
Distribution (Exhibit D).
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 2 of
23
PANTHERA ENTERPRISES, LLC
07/21/2020 (c)
19-00787-FV
Page No:
1
Date Filed (f) or Converted (c):
Aaron C. Amore
Trustee Name:
Case Name:
Case No.:
FORM 1
INDIVIDUAL ESTATE PROPERTY RECORD AND REPORT
ASSET CASES
Exhibit A
Asset Description
(Scheduled and
Unscheduled (u) Property)
1
2
Petition/
Unscheduled
Value
3
Estimated Net Value
(Value Determined by
Trustee,
Less Liens, Exemptions,
and Other Costs)
Property
Abandoned
OA =§ 554(a) abandon.
4
5
Sales/Funds
Received by
the Estate
6
Asset Fully Administered (FA)/
Gross Value of Remaining Assets
For the Period Ending:
§341(a) Meeting Date:
Claims Bar Date:
3/29/2026
09/10/2020
11/11/2020
Ref. #
$100.00
$0.00
$100.00
1
Old Line Bank Checking Account
FA
After filing Chapter 11 bankruptcy all of the Debtor's accounts were closed and a DIP Account established at Sun Trust Bank.
Asset Notes:
$0.00
$178.19
$1,000.00
2
DIP Sun Trust Bank Account
(u)
FA
After conversion to Chapter 7 and appointment of the Trustee per Court order on 7/21/20, the Trustee became the sole signatory of the former DIP account which had a balance of $262.19 as
of (12/31/22). The DIP account must remain open to allow for pass through payments on government training contracts to lessee Panthera Training, LLC until contracts are novated. Final
payments made through account on 2/17/23 and account closed 4/26/23 with balance of $178.19 in DIP funds remaining.
Asset Notes:
$777,781.11
$0.00
$777,781.11
3
Accounts Receivable
FA
This is a disputed debt that is the subject of an AP 2:19-ap-51 in this case. The Trustee conducted an audit of the entity, Panthera Training, LLC, who the Debtor claims owes these A/R
which concluded that the debt is not owed. Order approving compromise of claim granted 12/15/20 at Doc 100 which established no funds owed to debtor and claims against debtor dismissed
by compromise.
Asset Notes:
Unknown
$0.00
$0.00
4
Interest in Panthera Worldwide, LLC (100%) and
Panthera Training Center, LLC (80%)
FA
Debtor's interests in these LLCs have no value to the estate. The LLCs are necessary to the extent certain contracts are associated with the entities that will be novated to Panthera Training,
LLC as part of the Order approving sale of real property and novating of contracts entered 7/16/21 at Doc 383. Novation of the contracts completed 2/17/23. Asset FA as no further value to
the estate.
Asset Notes:
$900,946.18
$0.00
$900,946.18
5
38 Modular Office Buildings
FA
The ownership dispute related to the modular buildings was resolved by Order approving sale of real property and novating of contracts entered 7/16/21 at Doc 383. The modular units were
deemed secured to the debt of the West Virginia Economic and Development Authority and sold as part of the motion to sell real property.
Asset Notes:
$15,050,000.00
$6,563,252.35
$4,802,297.54
6
2506 Fish Pond Rd., Old Fields, WV 26845
FA
Order approving sale of real property and novating of contracts entered 7/16/21 at Doc 383. Report of sale filed 7/26/21.
Asset Notes:
$275,000.00
$57,635.28
$275,000.00
7
Note in favor of estate as part of sale and
novation of contracts
OA
(u)
FA
Panthera Training, LLC agreed to pay the amount of $275,000.00 in the form of a note in favor of the estate. These payments will be made for a period of time as training is completed and
funds received and adjusting based upon the novation of certain contracts to Panthera Training, LLC. Contracts fully novated 2/17/23. PT is being actively marketed for sale as of May 2023
with plan to pay note in full at closing. As of fall 2025, it became clear there is no market to sell the property for a greater amount than the secured debt. Trustee filed notice of abandonment
on 11/17/25 and court entered an order deeming the asset as abandoned on 12/2/25.
Asset Notes:
$7,287.77
$7,278.77
$7,287.77
8
Pro Rated Property Insurance Premium Refund
for cancelled policy.
(u)
FA
Trustee received pro-rated property insurance premium refund for cancelled policy. Funds were then used to pay for continued property insurance coverage on asset #6 on 4/9/21 check
#1001.
Asset Notes:
$10.00
$10.00
$10.00
9
Ambulance used for trainings
(u)
FA
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 3 of
23
PANTHERA ENTERPRISES, LLC
07/21/2020 (c)
19-00787-FV
Page No:
2
Date Filed (f) or Converted (c):
Aaron C. Amore
Trustee Name:
Case Name:
Case No.:
FORM 1
INDIVIDUAL ESTATE PROPERTY RECORD AND REPORT
ASSET CASES
Exhibit A
Asset Description
(Scheduled and
Unscheduled (u) Property)
1
2
Petition/
Unscheduled
Value
3
Estimated Net Value
(Value Determined by
Trustee,
Less Liens, Exemptions,
and Other Costs)
Property
Abandoned
OA =§ 554(a) abandon.
4
5
Sales/Funds
Received by
the Estate
6
Asset Fully Administered (FA)/
Gross Value of Remaining Assets
For the Period Ending:
§341(a) Meeting Date:
Claims Bar Date:
3/29/2026
09/10/2020
11/11/2020
Gross Value of Remaining Assets
TOTALS (Excluding unknown value)
Major Activities affecting case closing:
MAN
05/10/2023
$6,764,422.60
$6,628,354.59
$0.00
$17,011,125.06
Initial Projected Date Of Final Report (TFR):
Current Projected Date Of Final Report (TFR):
12/31/2021
02/27/2026
AARON C. AMORE
/s/ AARON C. AMORE
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 4 of
23
PINNACLE BANK
Aaron C. Amore
PANTHERA ENTERPRISES, LLC
19-00787-FV
FORM 2
CASH RECEIPTS AND DISBURSEMENTS RECORD
Bank Name:
Case Name:
Case No.
Trustee Name:
Page No: 1
Exhibit B
Account Title:
Primary Taxpayer ID #:
Co-Debtor Taxpayer ID #:
******0069
**-***4238
Checking Acct #:
3/29/2026
For Period Ending:
$3,000,000.00
Blanket bond (per case limit):
Separate bond (if applicable):
For Period Beginning:
9/13/2019
1
Transaction
Date
2
Check /
Ref. #
3
Paid to/
Received From
4
Description of Transaction
5
Deposit
$
6
Disbursement
$
Uniform
Tran Code
7
Balance
NFP Property & Casualty Services Inc
$7,278.77
(8)
1290-000
$7,278.77
04/08/2021
Pro rated refund of insurance premium for cancellation of
property insurance by underwriter
NFP
$7,278.77
1001
2420-000
$0.00
04/09/2021
Property insurance 3 month premium
Walters & Heishman
$180,191.82
*
$180,191.82
07/22/2021
Trustee's reduced commission on sale of real property
{6}
1110-000
$6,563,252.35
Gross sale amount of property.
$180,191.82
4110-000
$(6,108,060.53)
Total liens paid at closing per order on
motion to compromise.
$180,191.82
1221-000
$(275,000.00)
Note payable to Bankruptcy estate from
buyer per order approving motion to
compromise.
$180,191.82
Walters & Heishman
$180,191.82
(6)
1110-000
$360,383.64
07/22/2021
Trustee's reduced commission on sale of real property
Pinnacle Bank
$100.43
2600-000
$360,283.21
07/30/2021
Service Charge
DEP REVERSE: Walters & Heishman
($180,191.82)
(6)
1110-000
$180,091.39
08/13/2021
Trustee's reduced commission on sale of real property
PTG, Inc.
$48.00
1002
2420-000
$180,043.39
08/27/2021
Monthly maintenance fee for web and email addresses
Pinnacle Bank
$267.68
2600-000
$179,775.71
08/31/2021
Service Charge
Pinnacle Bank
$258.60
2600-000
$179,517.11
09/30/2021
Service Charge
Panthera Training, LLC
$5,760.00
(6)
1110-000
$185,277.11
10/25/2021
Payment on note from Panthera Training Center
Panthera Training, LLC
$5,760.00
(7)
1221-000
$191,037.11
10/25/2021
Payment on note from Panthera Training Center
DEP REVERSE: Panthera Training, LLC
($5,760.00)
(6)
1110-000
$185,277.11
10/25/2021
Payment on note from Panthera Training Center
Pinnacle Bank
$269.87
2600-000
$185,007.24
10/29/2021
Service Charge
John Lantzy
$23,187.50
1003
3410-000
$161,819.74
11/23/2021
Per Court order approving fee application on 07/07/21
and order granting Trustee authorization for interim
distribution on 11/23/21.
John Lantzy
$250.00
1004
3420-000
$161,569.74
11/23/2021
Per Court order approving fee application on 07/07/21
and order granting Trustee authorization for interim
distribution on 11/23/21.
Kelly Smith, SEK, LLC
$202.00
1005
3420-000
$161,367.74
11/23/2021
Per Court order approving fee application on 02/16/21
and order granting Trustee authorization for interim
distribution on 11/23/21.
SUBTOTALS
$193,230.59
$31,862.85
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 5 of
23
PINNACLE BANK
Aaron C. Amore
PANTHERA ENTERPRISES, LLC
19-00787-FV
FORM 2
CASH RECEIPTS AND DISBURSEMENTS RECORD
Bank Name:
Case Name:
Case No.
Trustee Name:
Page No: 2
Exhibit B
Account Title:
Primary Taxpayer ID #:
Co-Debtor Taxpayer ID #:
******0069
**-***4238
Checking Acct #:
3/29/2026
For Period Ending:
$3,000,000.00
Blanket bond (per case limit):
Separate bond (if applicable):
For Period Beginning:
9/13/2019
1
Transaction
Date
2
Check /
Ref. #
3
Paid to/
Received From
4
Description of Transaction
5
Deposit
$
6
Disbursement
$
Uniform
Tran Code
7
Balance
Kelly Smith, SEK, LLC
$5,900.00
1006
3410-000
$155,467.74
11/23/2021
Per Court order approving fee application on 02/16/21
and order granting Trustee authorization for interim
distribution on 11/23/21.
Aaron Amore
$152,500.00
1007
2100-000
$2,967.74
11/29/2021
Interim distribution to Trustee per amended order entered
11/23/21.
Pinnacle Bank
$257.38
2600-000
$2,710.36
11/30/2021
Service Charge
Pinnacle Bank
$4.02
2600-000
$2,706.34
12/31/2021
Service Charge
PTG Inc.
$240.00
1008
2420-000
$2,466.34
01/18/2022
Monthly maintenance fee for web and email September
2021 to January 2022.
Agents and Corporations, Inc.
$297.00
1009
2990-000
$2,169.34
01/26/2022
2022 Registered Agent Fees for PWW, PTC and PE
Pinnacle Bank
$3.94
2600-000
$2,165.40
01/31/2022
Service Charge
STOP PAYMENT: Agents and
Corporations, Inc.
($297.00)
1009
2990-004
$2,462.40
02/15/2022
2022 Registered Agent Fees for PWW, PTC and PE
Insurance Partners
$2.21
1010
2300-000
$2,460.19
02/17/2022
Ch 7 Trustee Blanket Bond renewal #3792896 Amore
Pinnacle Bank
$3.30
2600-000
$2,456.89
02/28/2022
Service Charge
Panthera Training LLC
$6,240.00
(7)
1221-000
$8,696.89
03/26/2022
Payment on note for trainings
Pinnacle Bank
$6.34
2600-000
$8,690.55
03/31/2022
Service Charge
Panthera Training, LLC
$20,228.76
(7)
1221-000
$28,919.31
04/22/2022
Payment on note current through 4/22/2022
Pinnacle Bank
$22.82
2600-000
$28,896.49
04/29/2022
Service Charge
Pinnacle Bank
$42.95
2600-000
$28,853.54
05/31/2022
Service Charge
Pinnacle Bank
$41.80
2600-000
$28,811.74
06/30/2022
Service Charge
Panthera Training, LLC
$6,240.00
(7)
1221-000
$35,051.74
07/06/2022
Payment on note from Panthera Training Center
SEK CPAs and Advisors
$8,282.00
1011
3410-000
$26,769.74
07/06/2022
Accountant expenses authorized by order entered 6/24/22
SEK CPAs and Advisors
$500.00
1012
3420-000
$26,269.74
07/06/2022
Accountant expenses authorized by order entered 6/24/22
West Virginia Paving, Inc.
$20,000.00
1013
4110-000
$6,269.74
07/06/2022
Final payment pursuant to court order entered 11/23/21.
Panthera Trainning, LLC
$10.00
(9)
1229-000
$6,279.74
07/27/2022
Payment for personal property ambulance per terms of
agreement
Pinnacle Bank
$23.54
2600-000
$6,256.20
07/29/2022
Service Charge
SUBTOTALS
$32,718.76
$187,830.30
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 6 of
23
PINNACLE BANK
Aaron C. Amore
PANTHERA ENTERPRISES, LLC
19-00787-FV
FORM 2
CASH RECEIPTS AND DISBURSEMENTS RECORD
Bank Name:
Case Name:
Case No.
Trustee Name:
Page No: 3
Exhibit B
Account Title:
Primary Taxpayer ID #:
Co-Debtor Taxpayer ID #:
******0069
**-***4238
Checking Acct #:
3/29/2026
For Period Ending:
$3,000,000.00
Blanket bond (per case limit):
Separate bond (if applicable):
For Period Beginning:
9/13/2019
1
Transaction
Date
2
Check /
Ref. #
3
Paid to/
Received From
4
Description of Transaction
5
Deposit
$
6
Disbursement
$
Uniform
Tran Code
7
Balance
Pinnacle Bank
$9.29
2600-000
$6,246.91
08/31/2022
Service Charge
Panthera Training, LLC
$10,238.72
(7)
1221-000
$16,485.63
09/21/2022
Payment on Note for contract work
Panthera Training, LLC
$10,238.72
(7)
1221-000
$26,724.35
09/21/2022
Payment on Note for contract work
Panthera Training, LLC
($10,238.72)
(7)
1221-000
$16,485.63
09/21/2022
Correction for duplicate wire
Pinnacle Bank
$14.96
2600-000
$16,470.67
09/30/2022
Service Charge
Howard Shockey & Sons, Inc.
$10,000.00
1014
4110-000
$6,470.67
10/05/2022
Final payment on claim pursuant to court order entered
11/23/21.
SEK CPAs and Advisors
$1,914.00
1015
3410-000
$4,556.67
10/21/2022
Professional Fees for CPA Kelly Smith pursuant to Court
order entered 10/17/22.
Pinnacle Bank
$10.62
2600-000
$4,546.05
10/31/2022
Service Charge
Pinnacle Bank
$6.53
2600-000
$4,539.52
11/30/2022
Service Charge
Pinnacle Bank
$6.74
2600-000
$4,532.78
12/30/2022
Service Charge
Insurance Partners
$4.10
1016
2300-000
$4,528.68
03/01/2023
Trustee Bond #3792896
Panthera Enterprises LLC
$9,105.99
(7)
1221-000
$13,634.67
04/26/2023
Balance of funds from Depository account for pass
through contract payments
DEP REVERSE: Panthera Enterprises LLC
($9,105.99)
(7)
1221-000
$4,528.68
04/26/2023
Balance of funds from Depository account for pass
through contract payments
Panthera Enterprises, LLC
$9,105.99
*
$13,634.67
04/26/2023
Funds from depository account tied to contract
payments
{7}
1221-000
$8,927.80
Funds from depository account tied to
contract payments
$13,634.67
{2}
1229-000
$178.19
Balance of funds in DIP account after
account closed 4/26/23
$13,634.67
Insurance Partners
$9.00
1017
2300-000
$13,625.67
02/22/2024
Trustee Blanket Bond #3792896
John Lantzy
$2,055.00
1018
3410-000
$11,570.67
06/04/2024
Order entered approving fee application 6/4/24.
John Lantzy
$523.69
1019
3420-000
$11,046.98
06/04/2024
Order entered approving fee application 6/4/24.
Pinnacle Bank
$15.88
2600-000
$11,031.10
07/31/2024
Service Charge
Pinnacle Bank
$15.86
2600-000
$11,015.24
08/30/2024
Service Charge
Pinnacle Bank
$13.76
2600-000
$11,001.48
09/30/2024
Service Charge
SUBTOTALS
$19,344.71
$14,599.43
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 7 of
23
PINNACLE BANK
Aaron C. Amore
PANTHERA ENTERPRISES, LLC
19-00787-FV
FORM 2
CASH RECEIPTS AND DISBURSEMENTS RECORD
Bank Name:
Case Name:
Case No.
Trustee Name:
Page No: 4
Exhibit B
Account Title:
Primary Taxpayer ID #:
Co-Debtor Taxpayer ID #:
******0069
**-***4238
Checking Acct #:
3/29/2026
For Period Ending:
$3,000,000.00
Blanket bond (per case limit):
Separate bond (if applicable):
For Period Beginning:
9/13/2019
1
Transaction
Date
2
Check /
Ref. #
3
Paid to/
Received From
4
Description of Transaction
5
Deposit
$
6
Disbursement
$
Uniform
Tran Code
7
Balance
Pinnacle Bank
$13.75
2600-000
$10,987.73
10/31/2024
Service Charge
Pinnacle Bank
$13.73
2600-000
$10,974.00
11/29/2024
Service Charge
Pinnacle Bank
$13.71
2600-000
$10,960.29
12/31/2024
Service Charge
Aaron C. Amore
$4,528.66
1020
2200-000
$6,431.63
01/02/2025
Trustee expenses per order entered 12/20/24.
Pinnacle Bank
$8.38
2600-000
$6,423.25
01/31/2025
Service Charge
Pinnacle Bank
$8.02
2600-000
$6,415.23
02/28/2025
Service Charge
Pinnacle Bank
$8.01
2600-000
$6,407.22
03/31/2025
Service Charge
Pinnacle Bank
$8.00
2600-000
$6,399.22
04/30/2025
Service Charge
John Lantzy c/o SEK & Co., LLC
$440.00
1021
3410-000
$5,959.22
05/28/2025
Accountant fees per order entered 5/20/25
John Lantzy c/o SEK & Co., LLC
$260.35
1022
3420-000
$5,698.87
05/28/2025
Accountant fees per order entered 5/20/25.
Pinnacle Bank
$7.99
2600-000
$5,690.88
05/30/2025
Service Charge
Pinnacle Bank
$7.14
2600-000
$5,683.74
06/30/2025
Service Charge
Pinnacle Bank
$7.10
2600-000
$5,676.64
07/31/2025
Service Charge
Pinnacle Bank
$7.09
2600-000
$5,669.55
08/29/2025
Service Charge
Pinnacle Bank
$7.08
2600-000
$5,662.47
09/30/2025
Service Charge
Pinnacle Bank
$7.07
2600-000
$5,655.40
10/31/2025
Service Charge
SUBTOTALS
$0.00
$5,346.08
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 8 of
23
PINNACLE BANK
Aaron C. Amore
PANTHERA ENTERPRISES, LLC
19-00787-FV
FORM 2
CASH RECEIPTS AND DISBURSEMENTS RECORD
Bank Name:
Case Name:
Case No.
Trustee Name:
Page No: 5
Exhibit B
Account Title:
Primary Taxpayer ID #:
Co-Debtor Taxpayer ID #:
******0069
**-***4238
Checking Acct #:
3/29/2026
For Period Ending:
$3,000,000.00
Blanket bond (per case limit):
Separate bond (if applicable):
For Period Beginning:
9/13/2019
1
Transaction
Date
2
Check /
Ref. #
3
Paid to/
Received From
4
Description of Transaction
5
Deposit
$
6
Disbursement
$
Uniform
Tran Code
7
Balance
TOTALS:
Less: Bank transfers/CDs
Subtotal
Less: Payments to debtors
Net
$245,294.06
$239,638.66
$0.00
$0.00
$239,638.66
$245,294.06
$0.00
$0.00
$5,655.40
$239,638.66
$245,294.06
Total Compensable Receipts:
Total Non-Compensable Receipts:
Total Comp/Non Comp Receipts:
Total Internal/Transfer Receipts:
Total Compensable Disbursements:
Total Non-Compensable Disbursements:
Total Comp/Non Comp Disbursements:
Total Internal/Transfer Disbursements:
$6,353,354.59
$0.00
$6,353,354.59
$6,347,699.19
$0.00
$6,347,699.19
$0.00
$0.00
For the period of 9/13/2019 to 3/29/2026
$6,353,354.59
$0.00
$6,347,699.19
$0.00
$6,353,354.59
$6,347,699.19
$0.00
Total Compensable Receipts:
Total Non-Compensable Receipts:
Total Comp/Non Comp Receipts:
Total Internal/Transfer Receipts:
Total Compensable Disbursements:
Total Non-Compensable Disbursements:
Total Comp/Non Comp Disbursements:
For the entire history of the account between 04/08/2021 to 3/29/2026
$0.00
Total Internal/Transfer Disbursements:
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 9 of
23
PINNACLE BANK
Aaron C. Amore
PANTHERA ENTERPRISES, LLC
19-00787-FV
FORM 2
CASH RECEIPTS AND DISBURSEMENTS RECORD
Bank Name:
Case Name:
Case No.
Trustee Name:
Page No: 6
Exhibit B
Account Title:
Primary Taxpayer ID #:
Co-Debtor Taxpayer ID #:
******0069
**-***4238
Checking Acct #:
3/29/2026
For Period Ending:
$3,000,000.00
Blanket bond (per case limit):
Separate bond (if applicable):
For Period Beginning:
9/13/2019
1
Transaction
Date
2
Check /
Ref. #
3
Paid to/
Received From
4
Description of Transaction
5
Deposit
$
6
Disbursement
$
Uniform
Tran Code
7
Balance
TOTAL - ALL ACCOUNTS
NET DEPOSITS
DISBURSE
NET
BALANCES
ACCOUNT
$5,655.40
$245,294.06
$239,638.66
Total Compensable Receipts:
Total Non-Compensable Receipts:
Total Comp/Non Comp Receipts:
Total Internal/Transfer Receipts:
Total Compensable Disbursements:
Total Non-Compensable Disbursements:
Total Comp/Non Comp Disbursements:
Total Internal/Transfer Disbursements:
For the period of 9/13/2019 to 3/29/2026
$6,353,354.59
$6,347,699.19
$6,353,354.59
$0.00
$6,347,699.19
$0.00
$0.00
$0.00
Total Compensable Receipts:
Total Non-Compensable Receipts:
Total Comp/Non Comp Receipts:
Total Internal/Transfer Receipts:
Total Compensable Disbursements:
Total Non-Compensable Disbursements:
Total Comp/Non Comp Disbursements:
For the entire history of the case between 07/21/2020 to 3/29/2026
$6,353,354.59
$0.00
$6,347,699.19
$0.00
$6,353,354.59
$6,347,699.19
$0.00
Total Internal/Transfer Disbursements:
$0.00
/s/ AARON C. AMORE
AARON C. AMORE
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 10 of
23
Case Name:
Case No.
Claims Bar Date:
Aaron C. Amore
3/29/2026
CLAIM ANALYSIS REPORT
PANTHERA ENTERPRISES, LLC
19-00787-FV
Date:
Trustee Name:
Page No: 1
11/11/2020
Exhibit C
Claim
No.:
Creditor Name
Claim
Date
Claim Class
Uniform
Tran Code
Scheduled
Amount
Claim
Amount
Amount
Allowed
Amount
Paid
Net
Remaining
Balance
Tax
Interest
Claim
Status
AARON C. AMORE
07/23/2020
Trustee Expenses
2200-000
$0.00
$5,186.00
$5,186.00
$4,528.66
$657.34
$0.00
$0.00
Allowed
P.O. Box 386
Charles Town WV 25414
KELLY SMITH, SEK, LLC
02/22/2021
Accountant for
Trustee Fees (Other
Firm)
3410-000
$0.00
$5,900.00
$5,900.00
$5,900.00
$0.00
$0.00
$0.00
Allowed
19405 Emerald Square, Suite
1400
Hagerstown, MD 21742
Order entered approving fees and costs of Kelly T. Smith, CPA for audit 02/16.21
Claim Notes:
KELLY SMITH, SEK, LLC
02/22/2021
Accountant for
Trustee Expenses
(Other Firm)
3420-000
$0.00
$202.00
$202.00
$202.00
$0.00
$0.00
$0.00
Allowed
19405 Emerald Square, Suite
1400
Hagerstown, MD 21742
Order entered approving fees and costs of Kelly T. Smith, CPA for audit 02/16.21
Claim Notes:
US BANKRUPTCY
COURT
02/12/2021
Clerk of the Court
Costs (includes
adversary and other
filing fees)
2700-000
$0.00
$350.00
$350.00
$0.00
$350.00
$0.00
$0.00
Allowed
1125 Chapline St.
Wheeling WV 26003
Per court order entered 2/12/21 approved deferred filing fee of $350 for AP filed by Trustee.
Claim Notes:
JOHN LANTZY
11/23/2021
Accountant for
Trustee Fees (Other
Firm)
3410-000
$0.00
$23,187.50
$23,187.50
$25,242.50
$0.00
$0.00
$0.00
Allowed
Smith Elliot Kearns & Co.
19405 Emerald Square, Suite
1400
Hagerstown, MD 21742
JOHN LANTZY
11/23/2021
Accountant for
Trustee Expenses
(Other Firm)
3420-000
$0.00
$250.00
$250.00
$773.69
$0.00
$0.00
$0.00
Allowed
Smith, Elliot, Kearns & Co.
19405 Emerald Square, Suite
1400
Hagerstown, MD 21742
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 11 of
23
Case Name:
Case No.
Claims Bar Date:
Aaron C. Amore
3/29/2026
CLAIM ANALYSIS REPORT
PANTHERA ENTERPRISES, LLC
19-00787-FV
Date:
Trustee Name:
Page No: 2
11/11/2020
Exhibit C
Claim
No.:
Creditor Name
Claim
Date
Claim Class
Uniform
Tran Code
Scheduled
Amount
Claim
Amount
Amount
Allowed
Amount
Paid
Net
Remaining
Balance
Tax
Interest
Claim
Status
AARON AMORE
11/29/2021
Trustee
Compensation
2100-000
$0.00
$213,850.64
$213,850.64
$152,500.00
$61,350.64
$0.00
$0.00
Allowed
206 West Liberty Street
Charles Town WV 25414
Trustee compensation from sale of Debtor's real property approved by Court order approving sale entered 6/25/21 and amended order granting Trustee motion for interim distribution entered
11/23/21, which further allowed for interim distribution to the Trustee of $152,500.00.
Claim Notes:
BERNSTEIN -BURKLEY,
P.C.
04/01/2021
Attorney for D-I-P
Fees (Chapter 11)
6210-160
$0.00
$130,275.50
$130,275.50
$0.00
$130,275.50
$0.00
$0.00
Allowed
707 GRANT STREET, 220
GULF TOWER
Attn: ROBERT S. BERNSTEIN,
ESQ
PITTSBURGH PA 15219
Pursuant to Court order entered 4/1/21.
Claim Notes:
BERNSTEIN-BURKLEY,
P.C.
04/01/2021
Attorney for D-I-P
Expenses (Chapter
11)
6220-170
$0.00
$1,718.60
$1,718.60
$0.00
$1,718.60
$0.00
$0.00
Allowed
707 GRANT STREET, 220
GULF TOWER
Attn: ROBERT S. BERNSTEIN,
ESQ
PITTSBURGH PA 15219
Pursuant to Court order entered 4/1/21.
Claim Notes:
JOHN LANTZY
03/05/2026
Accountant for
Trustee Fees (Other
Firm)
3410-000
$0.00
$440.00
$440.00
$0.00
$440.00
$0.00
$0.00
Allowed
SEK CPAs & Advisors, LLC
19405 Emerald Square, Suite
1400
Hagerstown, MD 21742
JOHN LANTZY
03/05/2026
Accountant for
Trustee Expenses
(Other Firm)
3420-000
$0.00
$260.00
$260.00
$0.00
$260.00
$0.00
$0.00
Allowed
SEK CPAs & Advisors, LLC
19405 Emerald Square, Suite
1400
Hagerstown, MD 21742
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 12 of
23
Case Name:
Case No.
Claims Bar Date:
Aaron C. Amore
3/29/2026
CLAIM ANALYSIS REPORT
PANTHERA ENTERPRISES, LLC
19-00787-FV
Date:
Trustee Name:
Page No: 3
11/11/2020
Exhibit C
Claim
No.:
Creditor Name
Claim
Date
Claim Class
Uniform
Tran Code
Scheduled
Amount
Claim
Amount
Amount
Allowed
Amount
Paid
Net
Remaining
Balance
Tax
Interest
Claim
Status
WV DEPT OF TAX &
REVENUE
09/27/2019
Real Estate -
Consensual Liens
(mortgages, deeds of
trust, PMSI
4110-000
$0.00
$201,753.76
$0.00
$0.00
$0.00
1
$0.00
$0.00
Amended
Bankruptcy Unit
Post Office Box 766
Charleston WV 25323-0766
WV DEPT OF TAX &
REVENUE
09/27/2019
Claims of
Governmental Units
5800-000
$0.00
$178,569.93
$178,569.93
$0.00
$178,569.93
1a
$0.00
$0.00
Allowed
Bankruptcy Unit
Post Office Box 766
Charleston WV 25323-0766
WV DEPT OF TAX &
REVENUE
09/27/2019
Real Estate -
Consensual Liens
(mortgages, deeds of
trust, PMSI
4110-000
$0.00
$140,266.94
$0.00
$0.00
$0.00
1A
$0.00
$0.00
Amended
Bankruptcy Unit
Post Office Box 766
Charleston WV 25323-0766
WV DEPT OF TAX &
REVENUE
09/27/2019
Claims of
Governmental Units
5800-000
$0.00
$1,252.78
$0.00
$0.00
$0.00
1b
$0.00
$0.00
Amended
Bankruptcy Unit
Post Office Box 766
Charleston WV 25323-0766
WV DEPT OF TAX &
REVENUE
09/27/2019
General Unsecured §
726(a)(2)
7100-000
$0.00
$41,478.00
$41,478.00
$0.00
$41,478.00
1b
$0.00
$0.00
Allowed
Bankruptcy Unit
Post Office Box 766
Charleston WV 25323-0766
WV DEPT OF TAX &
REVENUE
09/27/2019
General Unsecured §
726(a)(2)
7100-000
$0.00
$354.00
$354.00
$0.00
$354.00
1c
$0.00
$0.00
Allowed
Bankruptcy Unit
Post Office Box 766
Charleston WV 25323-0766
INTERNAL REVENUE
SERVICE
10/08/2019
Claims of
Governmental Units
5800-000
$0.00
$58.68
$58.68
$0.00
$58.68
2
$0.00
$0.00
Allowed
Post Office Box 7346
Philadelphia PA 19101-7346
(2-1) priority/unsecured
Claim Notes:
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 13 of
23
Case Name:
Case No.
Claims Bar Date:
Aaron C. Amore
3/29/2026
CLAIM ANALYSIS REPORT
PANTHERA ENTERPRISES, LLC
19-00787-FV
Date:
Trustee Name:
Page No: 4
11/11/2020
Exhibit C
Claim
No.:
Creditor Name
Claim
Date
Claim Class
Uniform
Tran Code
Scheduled
Amount
Claim
Amount
Amount
Allowed
Amount
Paid
Net
Remaining
Balance
Tax
Interest
Claim
Status
DINSMORE & SHOHL
LLP
10/11/2019
General Unsecured §
726(a)(2)
7100-000
$21,247.85
$22,350.35
$22,350.35
$0.00
$22,350.35
3
$0.00
$0.00
Allowed
Jennifer M. Rixner
255 East Fifth Street, Suite 1900
Cincinnati OH 45202
WEST VIRGINIA
ECONOMIC
DEVELOPMENT
AUTHORITY
10/23/2019
Real Estate -
Consensual Liens
(mortgages, deeds of
trust, PMSI
4110-000
$6,433,609.38
$6,477,180.47
$6,477,180.47
$0.00
$6,477,180.47
4
$0.00
$0.00
Allowed
180 Association Drive
NorthGate Business Park
Charleston WV 25311
(4-1) Claim for Money Loaned
Claim Notes:
SHERIFF OF HARDY
COUNTY
10/28/2019
Real Estate -
Consensual Liens
(mortgages, deeds of
trust, PMSI
4110-000
$0.00
$45,656.32
$45,656.32
$0.00
$45,656.32
5
$0.00
$0.00
Allowed
204 Washington Street
Moorefield WV 26836
CNA COMMERCIAL
INSURANCE
01/13/2020
General Unsecured §
726(a)(2)
7100-000
$0.00
$14,604.00
$14,604.00
$0.00
$14,604.00
6
$0.00
$0.00
Allowed
500 Colonial Center Parkway
Lake Mary FL 32746
HOWARD SHOCKEY &
SONS, INC.
01/13/2020
Real Estate -
Consensual Liens
(mortgages, deeds of
trust, PMSI
4110-000
$1,700,541.59
$2,700,210.58
$2,700,210.58
$10,000.00
$2,690,210.58
7
$0.00
$0.00
Allowed
John Good
P.O. Box 2530
Winchester VA 22604
WEST VIRGINIA
PAVING, INC.
01/13/2020
Real Estate -
Consensual Liens
(mortgages, deeds of
trust, PMSI
4110-000
$640,863.70
$675,318.65
$675,318.65
$20,000.00
$655,318.65
8
$0.00
$0.00
Allowed
2950 Charles Avenue
Dunbar WV 25064
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 14 of
23
Case Name:
Case No.
Claims Bar Date:
Aaron C. Amore
3/29/2026
CLAIM ANALYSIS REPORT
PANTHERA ENTERPRISES, LLC
19-00787-FV
Date:
Trustee Name:
Page No: 5
11/11/2020
Exhibit C
Claim
No.:
Creditor Name
Claim
Date
Claim Class
Uniform
Tran Code
Scheduled
Amount
Claim
Amount
Amount
Allowed
Amount
Paid
Net
Remaining
Balance
Tax
Interest
Claim
Status
WEST VIRGINIA STATE
AUDITOR'S OFFICE
01/14/2020
Real Estate -
Consensual Liens
(mortgages, deeds of
trust, PMSI
4110-000
$0.00
$60,753.68
$60,753.68
$0.00
$60,753.68
9
$0.00
$0.00
Allowed
1900 Kanawha Blvd E
Bldg 1 Room W-100
Charleston WV 25305
WEST VIRGINIA STATE
AUDITOR'S OFFICE
01/14/2020
Claims of
Governmental Units
5800-000
$0.00
$60,753.68
$60,753.68
$0.00
$60,753.68
9a
$0.00
$0.00
Allowed
1900 Kanawha Blvd E
Bldg 1 Room W-100
Charleston WV 25305
UNITY TECHNOLOGY
CORPORATION
01/15/2020
General Unsecured §
726(a)(2)
7100-000
$96,957.48
$96,957.48
$96,957.48
$0.00
$96,957.48
10
$0.00
$0.00
Allowed
3001 Ward Kline Road
Myersville MD 21773
PJSC AVIATION
COMPANY UKRAINIAN
HELICOPTERS
01/16/2020
General Unsecured §
726(a)(2)
7100-000
$0.00
$1,952,000.00
$1,952,000.00
$0.00
$1,952,000.00
11
$0.00
$0.00
Allowed
c/o Brandy M. Rapp, Esq.
Whiteford, Taylor & Preston LLP
10 S. Jefferson St., Suite 1110
Roanoke VA 24011
brapp@wtplaw.com
emailed for info to support claim 10.15.20
Claim Notes:
PANTHERA TRAINING,
LLC
01/16/2020
General Unsecured §
726(a)(2)
7100-000
$0.00
$1,277,894.00
$1,277,894.00
$0.00
$1,277,894.00
12
$0.00
$0.00
Allowed
600 Quarrier Street
Charleston WV 25301
(12-1) Estimated Fraud Claim
Claim Notes:
PANTHERA TRAINING,
LLC
01/16/2020
General Unsecured §
726(a)(2)
7100-000
$0.00
$97,882.94
$97,882.94
$0.00
$97,882.94
13
$0.00
$0.00
Allowed
600 Quarrier Street
Charleston WV 25301
(13-1) Breach of Contract
Claim Notes:
CNA COMMERCIAL
INSURANCE
06/15/2020
General Unsecured §
726(a)(2)
7100-000
$174,879.04
$117,243.63
$117,243.63
$0.00
$117,243.63
14
$0.00
$0.00
Allowed
500 Colonial Center Parkway
Lake Mary FL 32746
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 15 of
23
Case Name:
Case No.
Claims Bar Date:
Aaron C. Amore
3/29/2026
CLAIM ANALYSIS REPORT
PANTHERA ENTERPRISES, LLC
19-00787-FV
Date:
Trustee Name:
Page No: 6
11/11/2020
Exhibit C
Claim
No.:
Creditor Name
Claim
Date
Claim Class
Uniform
Tran Code
Scheduled
Amount
Claim
Amount
Amount
Allowed
Amount
Paid
Net
Remaining
Balance
Tax
Interest
Claim
Status
BRIAN RISO
08/07/2020
Claims of
Governmental Units
5800-000
$0.00
$13,650.00
$13,650.00
$0.00
$13,650.00
15
$0.00
$0.00
Allowed
138 Woodridge Drive
Morehead City NC 28557
BRIAN RISO
08/07/2020
General Unsecured §
726(a)(2)
7100-000
$18,000.00
$28,616.44
$28,616.44
$0.00
$28,616.44
15a
$0.00
$0.00
Allowed
138 Woodridge Drive
Morehead City NC 28557
DARRICK AND EMILY
GUST
08/07/2020
General Unsecured §
726(a)(2)
7100-000
$0.00
$0.00
$0.00
$0.00
$0.00
16
$0.00
$0.00
Allowed
c/o Spencer Elliott
Lewis Glasser PLLC
PO Box 1746
Charleston WV 25326
(16-1) Contingent unliquidated tort claim
Claim Notes:
JAMES MICHAEL
DOWTY
09/08/2020
General Unsecured §
726(a)(2)
7100-000
$122,036.11
$136,732.00
$136,732.00
$0.00
$136,732.00
17
$0.00
$0.00
Allowed
1477 Seaside Circle
Gulf Breeze FL 32566
PANTHERA TRAINING,
LLC
09/10/2020
Claims of
Governmental Units
5800-000
$0.00
$172,000.00
$172,000.00
$0.00
$172,000.00
18
$0.00
$0.00
Allowed
Douglas Kahle, Esq
308 Cedar Lakes Drive, 2nd Floor
Chesapeake VA 23322
PANTHERA TRAINING,
LLC
09/10/2020
General Unsecured §
726(a)(2)
7100-000
$0.00
$1,268,000.00
$1,268,000.00
$0.00
$1,268,000.00
18a
$0.00
$0.00
Allowed
Douglas Kahle, Esq
308 Cedar Lakes Drive, 2nd Floor
Chesapeake VA 23322
BRUCE AND STACIE
HARDY
09/22/2020
General Unsecured §
726(a)(2)
7100-000
$0.00
$976,930.00
$976,930.00
$0.00
$976,930.00
19
$0.00
$0.00
Allowed
19664 Player Ct
Ashburn VA 20147
MICHAEL L.
CRANSTON, CPA, LTD.
09/24/2020
General Unsecured §
726(a)(2)
7100-000
$54,973.41
$18,625.58
$18,625.58
$0.00
$18,625.58
20
$0.00
$0.00
Allowed
4085 Chain Bridge Road
Suite 400
Fairfax VA 22030
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 16 of
23
Case Name:
Case No.
Claims Bar Date:
Aaron C. Amore
3/29/2026
CLAIM ANALYSIS REPORT
PANTHERA ENTERPRISES, LLC
19-00787-FV
Date:
Trustee Name:
Page No: 7
11/11/2020
Exhibit C
Claim
No.:
Creditor Name
Claim
Date
Claim Class
Uniform
Tran Code
Scheduled
Amount
Claim
Amount
Amount
Allowed
Amount
Paid
Net
Remaining
Balance
Tax
Interest
Claim
Status
AZADIAN GROUP, LLC
10/19/2020
Real Estate -
Consensual Liens
(mortgages, deeds of
trust, PMSI
4110-000
$224,657.00
$86,829.00
$86,829.00
$0.00
$86,829.00
21
$0.00
$0.00
Allowed
600 Madison Avenue
18th Floor
New York NY 10022
A.L.L. CONSTRUCTION,
INC.
10/27/2020
General Unsecured §
726(a)(2)
7100-000
$714,842.20
$264,842.20
$264,842.20
$0.00
$264,842.20
22
$0.00
$0.00
Allowed
P.O. Box 232
Mount Storm WV 26739
ALLEGHANY
INVESTMENTS LLC
10/27/2020
General Unsecured §
726(a)(2)
7100-000
$0.00
$450,000.00
$450,000.00
$0.00
$450,000.00
23
$0.00
$0.00
Allowed
c/o Mary K. Prim, PLLC
PO Box 232
Scott Depot WV 25560
DUNCAN
DEVELOPMENT GROUP,
LLC
10/29/2020
General Unsecured §
726(a)(2)
7100-000
$379,231.20
$379,231.20
$379,231.20
$0.00
$379,231.20
24
$0.00
$0.00
Allowed
420 Park Street
Charlottesville VA 22902
TR&L, LLC
10/29/2020
General Unsecured §
726(a)(2)
7100-000
$0.00
$529,199.00
$529,199.00
$0.00
$529,199.00
25
$0.00
$0.00
Allowed
123 East Main Street
5th Floor
c/o Tim Kelsey
Charlottesville VA 22902
TR&L, LLC
10/30/2020
General Unsecured §
726(a)(2)
7100-000
$529,199.00
$529,199.00
$529,199.00
$0.00
$529,199.00
26
$0.00
$0.00
Allowed
123 East Main Street
5th Floor
C/o Tim Kelsey
Charlottesville VA 22901
BILL NEFF
ENTERPRISES
11/07/2020
General Unsecured §
726(a)(2)
7100-000
$690,830.90
$771,162.44
$771,162.44
$0.00
$771,162.44
27
$0.00
$0.00
Allowed
c/o William J. Leon
315 High Street
Morgantown WV 26505
(27-1) Unpaid amounts and amounts due on Contract of Sale dated
Claim Notes:
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 17 of
23
Case Name:
Case No.
Claims Bar Date:
Aaron C. Amore
3/29/2026
CLAIM ANALYSIS REPORT
PANTHERA ENTERPRISES, LLC
19-00787-FV
Date:
Trustee Name:
Page No: 8
11/11/2020
Exhibit C
Claim
No.:
Creditor Name
Claim
Date
Claim Class
Uniform
Tran Code
Scheduled
Amount
Claim
Amount
Amount
Allowed
Amount
Paid
Net
Remaining
Balance
Tax
Interest
Claim
Status
U.S. TRUSTEE
PROGRAM
12/10/2020
Claims of
Governmental Units
5800-000
$0.00
$6,833.28
$6,833.28
$0.00
$6,833.28
28
$0.00
$0.00
Allowed
300 Virginia Street East, Room
2025
Charleston WV 25301
(28-1) priority - Fees under Chapter 123 of Title 28, United States Code
Claim Notes:
WV DEPT OF TAX &
REVENUE
08/04/2021
Claims of
Governmental Units
5800-000
$0.00
$191,141.16
$191,141.16
$0.00
$191,141.16
29
$0.00
$0.00
Allowed
Bankruptcy Unit
Post Office Box 766
Charleston WV 25323-0766
BERNSTEIN-BURKLEY,
P.C.
04/01/2021
General Unsecured §
726(a)(2)
7100-000
$0.00
$131,994.11
$131,994.11
$0.00
$131,994.11
30
$0.00
$0.00
Allowed
707 GRANT STREET, 220
GULF TOWER
Attn: ROBERT S. BERNSTEIN,
ESQ
PITTSBURGH PA 15219
Pursuant to Court order entered 4/1/21.
Claim Notes:
AARON AMORE
01/30/2024
Attorney for Trustee
Fees (Trustee Firm)
3110-000
$0.00
$20,636.00
$20,636.00
$0.00
$20,636.00
31
$0.00
$0.00
Allowed
206 West Liberty Street
Amore Law, PLLC
Charles Town WV 25414
1/30/24 Court entered order approving attorney fees.
Claim Notes:
19,959,939.88
$219,146.85
$20,176,508.04
$20,519,781.52
$0.00
$0.00
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 18 of
23
Case Name:
Case No.
Claims Bar Date:
Aaron C. Amore
3/29/2026
CLAIM ANALYSIS REPORT
PANTHERA ENTERPRISES, LLC
19-00787-FV
Date:
Trustee Name:
Page No: 9
11/11/2020
Exhibit C
CLAIM CLASS SUMMARY TOTALS
Claim Class
Claim
Amount
Amount
Allowed
Amount
Paid
Net
Remaining
Balance
Tax
Interest
$260.00
$0.00
$975.69
$712.00
$712.00
Accountant for Trustee Expenses (Other Firm)
$0.00
$440.00
$0.00
$31,142.50
$29,527.50
$29,527.50
Accountant for Trustee Fees (Other Firm)
$0.00
$1,718.60
$0.00
$0.00
$1,718.60
$1,718.60
Attorney for D-I-P Expenses (Chapter 11)
$0.00
$130,275.50
$0.00
$0.00
$130,275.50
$130,275.50
Attorney for D-I-P Fees (Chapter 11)
$0.00
$20,636.00
$0.00
$0.00
$20,636.00
$20,636.00
Attorney for Trustee Fees (Trustee Firm)
$0.00
$623,006.73
$0.00
$0.00
$623,006.73
$624,259.51
Claims of Governmental Units
$0.00
$350.00
$0.00
$0.00
$350.00
$350.00
Clerk of the Court Costs (includes adversary and other filing fees)
$0.00
$9,105,296.37
$0.00
$0.00
$9,105,296.37
$9,105,296.37
General Unsecured § 726(a)(2)
$0.00
$10,015,948.70
$0.00
$30,000.00
$10,045,948.70
$10,387,969.40
Real Estate - Consensual Liens (mortgages, deeds of trust, PMSI
$0.00
$61,350.64
$0.00
$152,500.00
$213,850.64
$213,850.64
Trustee Compensation
$0.00
$657.34
$0.00
$4,528.66
$5,186.00
$5,186.00
Trustee Expenses
$0.00
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 19 of
23
UST Form 101-7-TFR (5/1/2011)
Exhibit D
TRUSTEE’S PROPOSED DISTRIBUTION
Case No.:
2:19-bk-00787
Case Name:
PANTHERA ENTERPRISES, LLC
Trustee Name:
Aaron C. Amore
Balance on hand:
$5,655.40
Claims of secured creditors will be paid as follows:
Claim No. Claimant
Claim Asserted
Allowed
Amount of
Claim
Interim
Payments to
Date
Proposed
Amount
1 WV Dept of Tax &
Revenue
$201,753.76
$0.00
$0.00
$0.00
1A WV Dept of Tax &
Revenue
$140,266.94
$0.00
$0.00
$0.00
4 West Virginia
Economic
Development
Authority
$6,477,180.47
$6,477,180.47
$0.00
$0.00
5 Sheriff of Hardy
County
$45,656.32
$45,656.32
$0.00
$0.00
7 Howard Shockey &
Sons, Inc.
$2,700,210.58
$2,700,210.58
$10,000.00
$0.00
8 West Virginia Paving,
Inc.
$675,318.65
$675,318.65
$20,000.00
$0.00
9 West Virginia State
Auditor's Office
$60,753.68
$60,753.68
$0.00
$0.00
21 Azadian Group, LLC
$86,829.00
$86,829.00
$0.00
$0.00
Total to be paid to secured creditors:
$0.00
Remaining balance:
$5,655.40
Applications for chapter 7 fees and administrative expenses have been filed as follows:
Reason/Applicant
Total
Requested
Interim
Payments to
Date
Proposed
Payment
Aaron Amore, Trustee Fees
$213,850.64
$152,500.00
$4,605.40
Aaron C. Amore, Trustee Expenses
$5,186.00
$4,528.66
$0.00
John Lantzy, Accountant for Trustee Fees
$23,187.50
$25,242.50
$0.00
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 20 of
23
UST Form 101-7-TFR (5/1/2011)
John Lantzy, Accountant for Trustee Expenses
$250.00
$773.69
$0.00
US Bankruptcy Court, Clerk of the Court Costs
$350.00
$0.00
$350.00
Other: John Lantzy c/o SEK & Co., LLC ,
Accountant for Trustee Fees
$440.00
$440.00
$0.00
Other: Kelly Smith, SEK, LLC, Accountant for
Trustee Fees
$5,900.00
$5,900.00
$0.00
Other: SEK CPAs and Advisors, Accountant for
Trustee Fees
$10,196.00
$10,196.00
$0.00
Other: John Lantzy, Accountant for Trustee Fees
$440.00
$0.00
$440.00
Other: John Lantzy c/o SEK & Co., LLC ,
Accountant for Trustee Expenses
$260.35
$260.35
$0.00
Other: Kelly Smith, SEK, LLC, Accountant for
Trustee Expenses
$202.00
$202.00
$0.00
Other: SEK CPAs and Advisors, Accountant for
Trustee Expenses
$500.00
$500.00
$0.00
Other: John Lantzy, Accountant for Trustee
Expenses
$260.00
$0.00
$260.00
Total to be paid for chapter 7 administrative expenses:
$5,655.40
Remaining balance:
$0.00
Applications for prior chapter fees and administrative expenses have been filed as follows:
Reason/Applicant
Total
Requested
Interim
Payments to
Date
Proposed
Payment
BERNSTEIN -BURKLEY, P.C. , Attorney for D-I-P
Fees
$130,275.50
$0.00
$0.00
BERNSTEIN-BURKLEY, P.C. , Attorney for D-I-P
Expenses
$1,718.60
$0.00
$0.00
Total to be paid to prior chapter administrative expenses:
$0.00
Remaining balance:
$0.00
In addition to the expenses of administration listed above as may be allowed by the Court,
priority claims totaling $623,006.73 must be paid in advance of any dividend to general (unsecured)
creditors.
Allowed priority claims are:
Claim No. Claimant
Allowed Amt.
of Claim
Interim
Payments to
Date
Proposed
Payment
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 21 of
23
UST Form 101-7-TFR (5/1/2011)
1a WV Dept of Tax & Revenue
$178,569.93
$0.00
$0.00
1b WV Dept of Tax & Revenue
$0.00
$0.00
$0.00
2 Internal Revenue Service
$58.68
$0.00
$0.00
9a West Virginia State Auditor's Office
$60,753.68
$0.00
$0.00
15 Brian Riso
$13,650.00
$0.00
$0.00
18 Panthera Training, LLC
$172,000.00
$0.00
$0.00
28 U.S. Trustee Program
$6,833.28
$0.00
$0.00
29 WV Dept of Tax & Revenue
$191,141.16
$0.00
$0.00
Total to be paid to priority claims:
$0.00
Remaining balance:
$0.00
The actual distribution to wage claimants included above, if any, will be the proposed payment
less applicable withholding taxes (which will be remitted to the appropriate taxing authorities).
Timely claims of general (unsecured) creditors totaling $9,105,296.37 have been allowed and will
be paid pro rata only after all allowed administrative and priority claims have been paid in full. The
timely allowed general (unsecured) dividend is anticipated to be 0.0 percent, plus interest (if applicable).
Timely allowed general (unsecured) claims are as follows:
Claim No. Claimant
Allowed Amt.
of Claim
Interim
Payments to
Date
Proposed
Amount
1b WV Dept of Tax & Revenue
$41,478.00
$0.00
$0.00
1c WV Dept of Tax & Revenue
$354.00
$0.00
$0.00
3 Dinsmore & Shohl LLP
$22,350.35
$0.00
$0.00
6 CNA Commercial Insurance
$14,604.00
$0.00
$0.00
10 Unity Technology Corporation
$96,957.48
$0.00
$0.00
11 PJSC Aviation Company Ukrainian
Helicopters
$1,952,000.00
$0.00
$0.00
12 Panthera Training, LLC
$1,277,894.00
$0.00
$0.00
13 Panthera Training, LLC
$97,882.94
$0.00
$0.00
14 CNA Commercial Insurance
$117,243.63
$0.00
$0.00
15a Brian Riso
$28,616.44
$0.00
$0.00
16 Darrick and Emily Gust
$0.00
$0.00
$0.00
17 James Michael Dowty
$136,732.00
$0.00
$0.00
18a Panthera Training, LLC
$1,268,000.00
$0.00
$0.00
19 Bruce and Stacie Hardy
$976,930.00
$0.00
$0.00
20 Michael L. Cranston, CPA, Ltd.
$18,625.58
$0.00
$0.00
No. 2:19-bk-00787 Doc 480 Filed 03/31/26 Entered 03/31/26 14:45:29 Page 22 of
23
UST Form 101-7-TFR (5/1/2011)
22 A.L.L. Construction, Inc.
$264,842.20
$0.00
$0.00
23 Alleghany Investments LLC
$450,000.00
$0.00
$0.00
24 Duncan Development Group, LLC
$379,231.20
$0.00
$0.00
25 TR&L, LLC
$529,199.00
$0.00
$0.00
26 TR&L, LLC
$529,199.00
$0.00
$0.00
27 Bill Neff Enterprises
$771,162.44
$0.00
$0.00
30 BERNSTEIN-BURKLEY, P.C.
$131,994.11
$0.00
$0.00
Total to be paid to timely general unsecured claims:
$0.00
Remaining balance:
$0.00
Tardily filed claims of general (unsecured) creditors totaling $0.00 have been allowed and will be
paid pro rata only after all allowed administrative, priority and timely filed general (unsecured) claims
have been paid in full. The tardily filed claim dividend is anticipated to be 0.0 percent, plus interest (if
applicable).
Tardily filed general (unsecured) claims are as follows: NONE
Total to be paid to tardily filed general unsecured claims:
$0.00
Remaining balance:
$0.00
Subordinated unsecured claims for fines, penalties, forfeitures, or damages and claims ordered
subordinated by the Court totaling $0.00 have been allowed and will be paid pro rata only after all
allowed administrative, priority and general (unsecured) claims have been paid in full. The dividend for
subordinated unsecured claims is anticipated to be 0.0 percent, plus interest (if applicable).
Subordinated unsecured claims for fines, penalties, forfeitures or damages and claims ordered
subordinated by the Court are as follows: NONE
Total to be paid for subordinated claims:
$0.00
Remaining balance:
$0.00
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