Pandemic Darlings The pandemic economy, in original documents
Home Source documents 09 16 19 Start-Up Letter to Debtor

09 16 19 Start-Up Letter to Debtor

Date
2019-12-20

Summary

An Official Form 425C Monthly Operating Report for Small Business Under Chapter 11 filed by Panthera Enterprises LLC for November 2019, in Case No. 2:19-bk-00787, filed December 20, 2019 as Doc 80. The report lists a total opening balance of $36,129.80, cash receipts of $0.00, disbursements of $2,083.48 and cash on hand at month end of $34,046.32, with total receivables of $796,357.11 and no employees. Exhibit C notes that an October 21, 2019 payment of $134,160.00 to Panthera Training Center was not refunded in November as planned. Exhibit D lists the month's disbursements, and Exhibit F lists receivables owed by Panthera Training for rents, taxes and insurance under a lease. The 12-page filing attaches a bank statement and a bank reconciliation report and is signed by the debtor's responsible party.

Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

Full text

Fill in this information to identify the case:
         No. 2:19-bk-00787 Doc 80 Filed 12/20/19 Entered 12/20/19 11:51:03                                            Page 1 of 12
Debtor Name   Panthera Enterprises          LLC
            __________________________________________________________________


                                        _______ District
United States Bankruptcy Court for the: Southern            ________
                                                 Districtofof West Virginia

                 2:19-bk-00787                                                                                        ‰ Check if this is an
Case number: _________________________
                                                                                                                         amended filing




Official Form 425C

Monthly Operating Report for Small Business Under Chapter 11                                                                              12/17

Month:                 Nov. 2019
                      ___________                                                                Date report filed:    12/19/2019
                                                                                                                       ___________
                                                                                                                       MM / DD / YYYY

Line of business: Professional Training
                  ________________________                                                       NAISC code:            611430
                                                                                                                       ___________

In accordance with title 28, section 1746, of the United States Code, I declare under penalty of perjury
that I have examined the following small business monthly operating report and the accompanying
attachments and, to the best of my knowledge, these documents are true, correct, and complete.

Responsible party:                           James  V. Punelli
                                             ____________________________________________

Original signature of responsible party       ____________________________________________

Printed name of responsible party              James V. Punelli
                                              ____________________________________________


              1. Questionnaire
    Answer all questions on behalf of the debtor for the period covered by this report, unless otherwise indicated.
                                                                                                                            Yes     No        N/A
          If you answer No to any of the questions in lines 1-9, attach an explanation and label it Exhibit A.

    1.   Did the business operate during the entire reporting period?                                                       ✔
                                                                                                                            ‰       ‰         ‰
    2.   Do you plan to continue to operate the business next month?                                                        ✔
                                                                                                                            ‰       ‰         ‰
    3.   Have you paid all of your bills on time?                                                                           ✔
                                                                                                                            ‰       ‰         ‰
    4.   Did you pay your employees on time?                                                                                ‰       ‰         ✔
                                                                                                                                              ‰
    5.   Have you deposited all the receipts for your business into debtor in possession (DIP) accounts?                    ✔
                                                                                                                            ‰       ‰         ‰
    6.   Have you timely filed your tax returns and paid all of your taxes?                                                 ‰       ‰         ✔
                                                                                                                                              ‰
    7.   Have you timely filed all other required government filings?                                                       ✔
                                                                                                                            ‰       ‰         ‰
    8.   Are you current on your quarterly fee payments to the U.S. Trustee or Bankruptcy Administrator?                    ‰
                                                                                                                            ✔       ‰         ‰
    9.   Have you timely paid all of your insurance premiums?                                                               ‰       ‰         ✔
                                                                                                                                              ‰
          If you answer Yes to any of the questions in lines 10-18, attach an explanation and label it Exhibit B.
    10. Do you have any bank accounts open other than the DIP accounts?                                                     ‰       X
                                                                                                                                    ✔
                                                                                                                                    ‰         ‰
    11. Have you sold any assets other than inventory?                                                                      ‰       ‰
                                                                                                                                    ✔         ‰
    12. Have you sold or transferred any assets or provided services to anyone related to the DIP in any way?               ‰       ✔
                                                                                                                                    ‰         ‰
    13. Did any insurance company cancel your policy?                                                                       ‰       ‰         ✔
                                                                                                                                              ‰
    14. Did you have any unusual or significant unanticipated expenses?                                                     ‰       ✔
                                                                                                                                    ‰         ‰
    15. Have you borrowed money from anyone or has anyone made any payments on your behalf?                                 ‰       ✔
                                                                                                                                    ‰         ‰
    16. Has anyone made an investment in your business?                                                                     ‰       ✔
                                                                                                                                    ‰         ‰
Official Form 425C                            Monthly Operating Report for Small Business Under Chapter 11                      page 1
        No. 2:19-bk-00787 Doc 80 Filed 12/20/19                           Entered 12/20/19 11:51:03 Page 2 of 12
Debtor Name  Panthera Enterprises         LLC
           _______________________________________________________               Case          2:19-bk-00787
                                                                                      number_____________________________________




    17. Have you paid any bills you owed before you filed bankruptcy?                                                   ‰       ✔
                                                                                                                                ‰         ‰
    18. Have you allowed any checks to clear the bank that were issued before you filed bankruptcy?                     ‰       ‰
                                                                                                                                ✔         ‰


              2. Summary of Cash Activity for All Accounts

    19. Total opening balance of all accounts
                                                                                                                             36,129.80
                                                                                                                          $ __________
        This amount must equal what you reported as the cash on hand at the end of the month in the previous
        month. If this is your first report, report the total cash on hand as of the date of the filing of this case.

    20. Total cash receipts
        Attach a listing of all cash received for the month and label it Exhibit C. Include all
        cash received even if you have not deposited it at the bank, collections on
        receivables, credit card deposits, cash received from other parties, or loans, gifts, or
        payments made by other parties on your behalf. Do not attach bank statements in
        lieu of Exhibit C.
                                                                                                               0.00
                                                                                                      $ __________
        Report the total from Exhibit C here.
    21. Total cash disbursements
        Attach a listing of all payments you made in the month and label it Exhibit D. List the
        date paid, payee, purpose, and amount. Include all cash payments, debit card
        transactions, checks issued even if they have not cleared the bank, outstanding
        checks issued before the bankruptcy was filed that were allowed to clear this month,
        and payments made by other parties on your behalf. Do not attach bank statements
        in lieu of Exhibit D.
                                                                                                      - $ __________
                                                                                                            2,083.48
        Report the total from Exhibit D here.

    22. Net cash flow
                                                                                                                             -2,083.48
        Subtract line 21 from line 20 and report the result here.                                                       + $ __________
        This amount may be different from what you may have calculated as net profit.

    23. Cash on hand at the end of the month
        Add line 22 + line 19. Report the result here.
                                                                                                                              34,046.32
        Report this figure as the cash on hand at the beginning of the month on your next operating report.             = $ __________
        This amount may not match your bank account balance because you may have outstanding checks that
        have not cleared the bank or deposits in transit.



              3. Unpaid Bills
        Attach a list of all debts (including taxes) which you have incurred since the date you filed bankruptcy but
        have not paid. Label it Exhibit E. Include the date the debt was incurred, who is owed the money, the
        purpose of the debt, and when the debt is due. Report the total from Exhibit E here.

    24. Total payables                                                                                                            0.00
                                                                                                                          $ ____________

               (Exhibit E)




Official Form 425C                    Monthly Operating Report for Small Business Under Chapter 11                          page 2
        No. 2:19-bk-00787 Doc 80 Filed 12/20/19                            Entered 12/20/19 11:51:03 Page 3 of 12
Debtor Name Panthera Enterprises          LLC
           _______________________________________________________                Case          2:19-bk-00787
                                                                                       number_____________________________________




              4. Money Owed to You
        Attach a list of all amounts owed to you by your customers for work you have done or merchandise you
        have sold. Include amounts owed to you both before, and after you filed bankruptcy. Label it Exhibit F.
        Identify who owes you money, how much is owed, and when payment is due. Report the total from
        Exhibit F here.
                                                                                                                             796,357.11
    25. Total receivables                                                                                                $ ____________

               (Exhibit F)



              5. Employees

    26. What was the number of employees when the case was filed?
                                                                                                                                   -0-
                                                                                                                           ____________

    27. What is the number of employees as of the date of this monthly report?
                                                                                                                                   -0-
                                                                                                                           ____________




              6. Professional Fees
                                                                                                                                  0.00
                                                                                                                         $ ____________
    28. How much have you paid this month in professional fees related to this bankruptcy case?
                                                                                                                                  0.00
                                                                                                                         $ ____________
    29. How much have you paid in professional fees related to this bankruptcy case since the case was filed?

    30. How much have you paid this month in other professional fees?
                                                                                                                                  0.00
                                                                                                                         $ ____________

    31. How much have you paid in total other professional fees since filing the case?                                            0.00
                                                                                                                         $ ____________




              7. Projections

        Compare your actual cash receipts and disbursements to what you projected in the previous month.
        Projected figures in the first month should match those provided at the initial debtor interview, if any.

                                        Column A                     Column B                     Column C
                                        Projected                –   Actual                 =     Difference

                                        Copy lines 35-37 from        Copy lines 20-22 of          Subtract Column B
                                        the previous month’s         this report.                 from Column A.
                                        report.
                                            57,833.00
                                        $ ____________           –           0.00
                                                                     $ ____________
                                                                                            =         57,833.00
                                                                                                  $ ____________
    32. Cash receipts
                                           57,840.00                     2,038.48           =        55,801.52
    33. Cash disbursements              $ ____________           –   $ ____________               $ ____________

                                               -7.00             –      -2,038.48           =        -2,031.48
    34. Net cash flow                   $ ____________               $ ____________               $ ____________

                                                                                                                             168,000.00
    35. Total projected cash receipts for the next month:                                                                $ ____________

    36. Total projected cash disbursements for the next month:                                                          - $ ____________
                                                                                                                              169,450.00

    37. Total projected net cash flow for the next month:
                                                                                                                        = $ ____________
                                                                                                                              -1,450.00




Official Form 425C                     Monthly Operating Report for Small Business Under Chapter 11                       page 3
        No. 2:19-bk-00787 Doc 80 Filed 12/20/19                          Entered 12/20/19 11:51:03 Page 4 of 12
Debtor Name Panthera Enterprises          LLC
           _______________________________________________________              Case          2:19-bk-00787
                                                                                     number_____________________________________




              8. Additional Information
    If available, check the box to the left and attach copies of the following documents.

    ✔ 38. Bank statements for each open account (redact all but the last 4 digits of account numbers).
    ‰
    ✔ 39. Bank reconciliation reports for each account.
    ‰
    ✔ 40. Financial reports such as an income statement (profit & loss) and/or balance sheet.
    ‰

    ‰ 41. Budget, projection, or forecast reports.

    ‰ 42. Project, job costing, or work-in-progress reports.




Official Form 425C                    Monthly Operating Report for Small Business Under Chapter 11                      page 4


         Print                    Save As...                                                                           Reset
No. 2:19-bk-00787    Doc 80   Filed 12/20/19     Entered 12/20/19 11:51:03    Page 5 of 12


                   Exhibit A: Section 1, Questions 1-9
                            Panthera Enterprises LLC
                              Case 2:19-bk-00787
                           Reporting Period: Nov 2019

              1.
              2.
              3.
              4.    No Employees.
              5.
              6.    No tax filings or payments due during reporting period.
              7.
              8.
              9.    No insurance or premiums due during reporting period.
No. 2:19-bk-00787        Doc 80       Filed 12/20/19        Entered 12/20/19 11:51:03              Page 6 of 12


                    Exhibit C: Section 2, Cash Receipts
                                  Panthera Enterprises LLC
                                    Case 2:19-bk-00787
                                 Reporting Period: Nov 2019

        Amount                        Source                                        Reason
    $        -   Please note that there was a miscommunication/oversight during the month of November and the October
                 21, 2019 $134,160.00 payment to Panthera Training Center was not refunded during the month of
                 November as planned, but has since been returned in December and will reflect the same on the next
                 report.
No. 2:19-bk-00787     Doc 80    Filed 12/20/19     Entered 12/20/19 11:51:03       Page 7 of 12


                     Exhibit D: Section 2, Disbursements
                                Panthera Enterprises LLC
                                  Case 2:19-bk-00787
                               Reporting Period: Nov 2019

  Amount       Date Paid                Payee                            Purpose
    $199.00    1-Nov-19    Leesburg Junction                 Leesburg Office Fee
    $450.00    1-Nov-19    ARB Investments                   ERP Cloud Fee
    $800.00    1-Nov-19    James Punelli                     Misc Fees - Travel and Expenses
     $99.00    4-Nov-19    Agents & Incorporations Inc       Registered Agent Fee
    $147.06    20-Nov-19   Omni Hotel - Pittsburgh           Hotel for Meeting with Attorneys
    $110.00    21-Nov-19   SunTrust Bank                     Bank Fees
    $278.42    20-Nov-19   SpringHill Suites - Wheeling      Hotel for Court Hearing
   $2,083.48 Total
No. 2:19-bk-00787               Doc 80    Filed 12/20/19            Entered 12/20/19 11:51:03                  Page 8 of 12


                                    Exhibit F: Section 4, Receivables
                                              Panthera Enterprises LLC
                                                Case 2:19-bk-00787
                                             Reporting Period: Nov 2019

  Pre-filing      Post-filing     Due Date                   Customer                                     Notes
                    Unknown       30-Nov-19   Panthera Training                          Additional Rents (PT refuses to report)
 $ 3,216.00                       31-Aug-19   Panthera Training                          Additional Rents (PT refuses to report)
 $ 6,821.22                        1-Aug-19   Panthera Training                          Pers. Property Taxes - 2019
 $ 22,849.04                       1-Aug-19   Panthera Training                          Real Estate Taxes - 2019
 $ 29,100.00                      30-Jun-19   Panthera Training                          Additional Rents due under lease
 $ 9,485.00                       31-May-19   Panthera Training                          Additional Rents due under lease
 $ 364,000.00                      1-Jun-19   Panthera Training                          Future rents due on lease (monthly)
 $ 58,637.00                      30-Apr-19   Panthera Training                          Additional Rents due under lease
 $ 52,418.00                      31-Dec-18   Panthera Training                          Additional Rents due under lease
 $ 4,155.00                       30-Nov-18   Panthera Training                          Additional Rents due under lease
 $ 64,674.00                      31-Oct-18   Panthera Training                          Additional Rents due under lease
 $ 174,879.04                      1-Oct-18   Panthera Training                          Liability Ins. due under lease
 $ 6,853.67                        1-Sep-18   Panthera Training                          Pers. Property Taxes - 2018 prorated
 $ 14,604.57                       1-Sep-18   Panthera Training                          Real Estate Taxes - 2018 prorated
 $ 58,304.57                       1-Jun-18   Panthera Training                          Liability Ins. due under lease
 $ (73,640.00)                      Various   Panthera Training (credits - pre-filing)   Advanced payments made against A/R
                 $ 796,357.11        Total
                SUNTRUST BANK
           No. 2:19-bk-00787
                PO BOX 305183
                                        Doc 80         Filed 12/20/19            Entered 12/20/19 11:51:03Page 1 of 1 9 of 12
                                                                                                              Page
                                                                                                                        66/E00/0175/0/72
                NASHVILLE TN 37230-5183                                                                                           1616
                                                                                                                        11/30/2019


                                                                                                                        Account
                                                                                                                        Statement
                PANTHERA ENTERPRISES, LLC                                                                               Questions? Please call
                215 DEPOT CT SE                                                                                         1-800-786-8787
                LEESBURG VA 20175-3017




                                                           Important: Fee Changes.
                             SunTrust Bank completed an annual review of treasury and payment services pricing.
               As of January 1, 2020, fees will change for some treasury and payment services, including changes to the billing
                 methodology for Cash Vault services. Visit www.suntrust.com/2020pricingchanges for a full list of impacted
                services. SunTrust has reviewed all service descriptions and definitions for Deposit and Treasury Management
                      fees for accuracy. Details of the changes can be found at www.suntrust.com/2020ServiceCodes.


Account         Account Type                                         Account Number                                                       Statement Period
Summary
                PRIMARY BUSINESS CHECKING                                        1616                                            11/01/2019 - 11/30/2019

                Description                                       Amount       Description                                                         Amount
                Beginning Balance                              $36,129.80      Average Balance                                                  $34,482.55
                Deposits/Credits                                     $.00      Average Collected Balance                                        $34,482.55
                Checks                                               $.00      Number of Days in Statement Period                                       30
                Withdrawals/Debits                              $2,083.48
                Ending Balance                                 $34,046.32


Overdraft       Account Number                                       Protected By
Protection                1616                                       Not enrolled
                For more information about SunTrust's Overdraft Services, visit www.suntrust.com/overdraft.

Withdrawals/    Date                    Amount Serial #                 Description
Debits          Paid
                11/01                   1,449.00                        ACH PREFUNDING SETTLEMENT
                                                                         PANTHERA ENTERPR ACH PRFUND -SETT-A.S1PREM
                11/04                     99.00                         CHECK CARD PURCHASE TR DATE 11/03
                                                                         AGENTS AND CORPORATION 302-5750877 DE
                11/20                    147.06                         CHECK CARD PURCHASE TR DATE 11/19
                                                                         OMNI WILLIAM PENN PITTSBURGH PA
                11/21                    110.00                         ACCOUNT ANALYSIS FEE
                11/29                    278.42                         CHECK CARD PURCHASE TR DATE 11/27
                                                                         SPRINGHILL SUITES WHEELING WV
                Withdrawals/Debits: 5

Balance         Date                        Balance                   Collected            Date                        Balance                   Collected
Activity                                                                Balance                                                                    Balance
History         11/01                     34,680.80                   34,680.80            11/21                     34,324.74                   34,324.74
                11/04                     34,581.80                   34,581.80            11/29                     34,046.32                   34,046.32
                11/20                     34,434.74                   34,434.74

                The Ending Daily Balances provided do not reflect pending transactions or holds that may have been outstanding when your transactions posted
                that day. If your available balance wasn't sufficient when transactions posted, fees may have been assessed.




706411                                                                 Member FDIC
 Report Date & Time : 12/19/2019     11:50:17AM                               Panthera Enterprises, LLC                                                    Page 1 of 1

                                                                             Reconciled Report forSunTrust
                                       No. 2:19-bk-00787       Doc 80 For
                                                                       Filed   12/20/19
                                                                          the Period           Entered
                                                                                     From 11/1/2019        12/20/19 11:51:03
                                                                                                    To 11/30/2019               Page 10 of
                                                                                        12
Voucher Date         Voucher ID            Voucher Type    Check No            Paid To/Received From                              Deposit    Withdrawal         Recon. Date

11/01/2019           NOV/1/21/2019         Payment         11011901            ARB Inv / Global Systems Technologies Inc.            0.00        450.00            11/30/2019
11/01/2019           NOV/1/22/2019         Payment         11011902            James Punelli                                         0.00        800.00            11/30/2019
11/01/2019           NOV/1/23/2019         Payment         3                   Leesburgjunction.com                                  0.00        199.00            11/30/2019
11/02/2019           NOV/2/43/2019         Manual Check    11021901            INCnow Agent and Corporations Inc                     0.00         99.00            11/30/2019
11/20/2019           NOV/20/8/2019         Misc Payment    11201901            Omni Hotel - Pittsburgh                               0.00        147.06            11/30/2019
11/21/2019           NOV/21/44/2019        Manual Check    11211901            SunTrust Bank                                         0.00        110.00            11/30/2019
11/29/2019           NOV/29/9/2019         Misc Payment    11291901            Springhill Suites - Wheeling                          0.00        278.42            11/30/2019
                                                                                                                        Total        0.00       2,083.48
No. 2:19-bk-00787   Doc 80   Filed 12/20/19   Entered 12/20/19 11:51:03   Page 11 of
                                         12
No. 2:19-bk-00787   Doc 80   Filed 12/20/19   Entered 12/20/19 11:51:03   Page 12 of
                                         12


File and source

File
gov.uscourts.wvnb.75953.80.0.pdf
Size
1,240,931 bytes
SHA-256
99b2cbfde053e62e669238f281b75d45124ec42bc000316a1e2a81dcdf847566
Our copy
gov.uscourts.wvnb.75953.80.0.pdf
Original
PACER (login required)
Back to top