Exhibit (2019-11-02)

What This Document Is

This is Exhibit H to docket entry 52 (entry 52-13), a 4-page exhibit consisting of a summary table titled "Panthera Training & Worldwide, Payments to Principals, Sept 13, 2018 through Sept 12, 2019," followed by two general-ledger printouts from Panthera Training covering different date ranges (March 14, 2018 to December 31, 2018, and January 1, 2019 to September 13, 2019).

Factual Summary

The summary table lists eleven dated payments to Raymond Jones and James Punelli from September 14, 2018 through July 16, 2019, each pair of payments identical in amount and both sourced from "PTC" and labeled "Draw." The table's own totals show $92,500.00 paid to Jones and a corresponding (though partly OCR-garbled) figure for Punelli across the eleven dates. The attached general-ledger printouts, labeled "Panthera Tlalnlng" (an OCR rendering of "Panthera Training") "General Ledger," record the same payments as line items under "Other Professional Fees," described as "PM Payments for DEA/PT – Jones" and "PM Payments for DEA/PT – Punelli," with running debit balances. The first ledger segment (through December 31, 2018) shows a closing balance of $140,672.12; the second (through September 13, 2019) shows a period total of $105,000.00. WVEDA's motion (docket entry 52, paragraphs 72-74) cites this exhibit as evidence that $20,000 in combined monthly "administrative fee" payments due to the debtor and PTC under the 2018 Subcontract were instead diverted directly to Jones's and Punelli's personal accounts, and that the debtor's own list of PTC payments (submitted separately to the U.S. Trustee) mischaracterized these as PTC "draws" despite PTC being owned by the debtor and a third party, not by Jones or Punelli.

Key Facts

4-page exhibit: a payments summary table plus two Panthera Training general-ledger printouts
Summary table period: September 13, 2018 through September 12, 2019, eleven paired payment dates
Summary table totals: $92,500.00 to Jones (Punelli's corresponding total is affected by an OCR digit-substitution defect in the extracted text)
Ledger closing balances: $140,672.12 (through December 31, 2018 segment); $105,000.00 period total (through September 13, 2019 segment)
Ledger entries labeled "PM Payments for DEA/PT" for both Jones and Punelli, booked under "Other Professional Fees"

Source Caveats

The PDF-to-text extraction of both the summary table and the ledger printouts is affected by significant OCR digit and character substitution (e.g., "6,337.00" appearing correctly in one row but a matching Punelli figure rendered "6,337.00" with adjacent smudged digits elsewhere, "PTnttieni TIrtInIng" for "Panthera Training"); this summary reports the totals that are clearly legible and does not attempt to reconcile every individual line item against the motion's separately stated $248,326 aggregate figure.
Use the linked source file for exact quotations, the complete payment table, and the full general-ledger detail.

Date: 2019-11-02

Full text

EXHIBIT H
No. 2:19-bk-00787    Doc 52-13    Filed 11/02/19    Entered 11/02/19 10:03:07    Page 1
of 4

Panthera Training & Worldwide
Payments to Principe Is
Sept 13, 2018 through Sept 12, 2019
Date
Raymond Jones
James Punelli
Source
Purpose
14-Sep-18
10,000.00
10,000.00
PTC
Draw
05-Oct-18
6,337.00
6,337.00
PTC
Draw
09-Oct-18
3,663.00
3,663.00
PTC
Draw
07.NOV-18
10,000.00
10,000.00
PTC
Draw
14-0ec-18
10,000.00
10,000.00
PTC
Draw
29-Jan-19
10,000.00
10,000.00
PTC
Draw
OS-Feb-19
10,000.00
10,000.00
PTC
Draw
04-Apr-19
10,000.00
10,000.00
PTC
Draw
lO-Apr-19
10,000.00
10,000.00
PTC
Draw
02-Mav-19
10,000.00
10,000.00
PTC
Draw
16-Jul-19
2,500.00
2300.00
PTC
Draw
Totals
92,500.00
92300.00
No. 2:19-bk-00787    Doc 52-13    Filed 11/02/19    Entered 11/02/19 10:03:07    Page 2
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Repert Oal» & TInie
10/26/2019 7:34:08AM
Panthera Tlalnlng
Page 1 ol t
Général Lertger
For tha penod from 01/01/2019 to 09/13/2019
Dais
TraitascUon Typs A10
Description
DebHAmt
Cradit Amt
Balance
Lcdgar ID A Nams
0832-000-00
Other Proresalonal Feea
01/01/2019
Opening Balance
0.00
0.00
O.CO CR
01/29/2019
Général Jouinsl •
6
PM Paytnenls for DEA/PT • PuneIG
10,000.00
0.00
10,000.00 DR
01/29/2019
Général Journal • 6
PM Payrnents for DEA/PT • Jones
10,000.00
0.00
20,000.00 DR
Sub Total for January
20,080.00
0.00
02/05/2019
Général Journal - 7
PM Paymenls for OEA/PT • Punelli
lo.ooaoo
o.oo
30,000.00 OR
02/05/2019
Général Journal •
7
PM Payrnenls for OE/V/PT • Jona
io.ooaoo
0.00
40,000.00 OR
Sub Total for February
20,008.00
0.00
04/04/2019
Général Journal • 8
PM Payraents for DEA/PT - Jones
10,000.00
0.00
50,000.00 OR
04/04/2019
Général Journal - 6
PM Paymenls for OEA/PT - Punelli
10,000.00
0.00
60,000.00 OR
04/10/2019
Général Journal - 9
PM Paymenls for DEA/PT - Jones
10,000.00
0.00
70,000.00 OR
04/10/2019
Général Journal •
9
PM Paymenls for DEA/PT - Punelli
10,000.00
0.00
60,000.00 OR
Sub Total for April
40,000.00
0.00
05/02/2019
Général Journal -10
PM Paymenls for DEA/PT - Jones
10,000.00
0.00
90,000.00 OR
05/02/2019
Général Journal •
10
PM Paymenls for DEA/PT • Punetti
10,000.00
0.00
100,000.00 OR
Sub Total for May
20,000.00
0.00
07/16/2019
Général Journal -11
PM Paymenls for DEA/PT • Jones
2,500.00
0.00
102,500.00 OR
07/16/2019
Général Journal -11
PM Paymenls for DEA/PT - Punelli
2,500.00
o.oo
105,000.00 OR
Sub Total for July
5,080.00
0.00
09/13/2019
Closing Balance
105,080.00 DR
Perlorl Total
105,000.00
O.CO
Net
0.00
105,000.00
Perlod Claalng Total
105,000.00
105,000.00
No. 2:19-bk-00787    Doc 52-13    Filed 11/02/19    Entered 11/02/19 10:03:07    Page 3
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Repacl Oato ft Tlino : 1IU2Sa019 7 47 S9AM
Ptnttieni TIrtInIng
Général Letfger
For Ihe period (rom 03/14/2018 (o 12/31/2018
Page 1 o11
TranescOon Type &
tO
Oeecrtption
Crédit Ami
Ledger 10 & Ntmo
oe32-(»0-00
09/14/2018
Other Profetslonal Fees
Opentng Balance
0.00
0.00
60,672.12 DR
09/14/2018
09/14/2018
10/05/2018
10/05/2018
10/09/2018
10/09/2018
11/07/2018
11/07/2018
12/14/2018
12/14/2018
12/31/2018
Général Journal -176
Général Journal -176
Général Journal -177
Général Journal •
177
Général Journal -178
Général Journal -178
Général Journal • 179
Général Journal • 179
Général Journal • 180
Général Journal -180
PM Paymenis for DEA/PT • Jones
PM Paymenis for DEA/PT • Punelll
Sub Total for Septomber
PM Paymenis for CEA/PT - Punelli
PM Paymenis for DE/VPT - Jones
PM Paymenis for DE/V/PT - Jones
PM Paymenis for OEA/PT - Puneffi
PM Paymenis for DE/VPT • PuneOi
PM Paymenis for DE/\/PT • Jones
PM Paymenis for DEA/PT - Punelli
PM Paymenis lor DEA/PT - Jones
Clostng Balance
S
S
Sub Total for October
ub Total for November
ub Total for Decemlwr
Peitod Tsial
Net
Period Ctosing Total
10,000.00
10,000.00
20,01)0X0
8,337.00
6,337.00
3,663.00
3,663.00
20,000.00
10,000.00
10,000.00
20,000,00
10,000.00
10,000.00
20,000.00
80,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
80,000.00
70,672.12 OR
80,672.12 DR
87,009.12 DR
93,346.12 OR
97,009.12 DR
100,672.12 DR
110,672.12 DR
120,672.12 DR
130,672.12 DR
140,672.12 DR
140,672.12 OR
80,000.00
80,000.00
No. 2:19-bk-00787    Doc 52-13    Filed 11/02/19    Entered 11/02/19 10:03:07    Page 4
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