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HomeMy WebLinkAbout00 - Non-Agenda Items - HandoutsWE MARCH FOR WOMEN. WE MARCH FOR AWARENESS. WE MARCH TO SHOW OUR STRENGTH. SATURDAY, JANUARY 19, 2019 10:00 AM SANTA ANA, CA (EXACT LOCATION TBD) THIS IS AN ALL-INCLUSIVE AND FAMILY -FRIENDLY EVENT l o RSVP, volunteer or sign up your organization, visit our website: www.00WomensMarch.org Get Social with us @UCWomenslviarch 1110 'WPO o�`�`ello.l(�Qa'd'es & Gentlemen & Members of The Newport Beach City Council. Good II 100 Civic C nter Drive E1(en'ingno ALL of You! I am here Representing The ALLNatuE'*; Ener ra tr�r1lnia 92660 u _ ILL of US. My name is Val Vitols, I am very well knovwr� as "� 9f14P 4 -3 08 FAX �i�vJpo����Chca.gov c� —Nations United UNUversal UNUversity. I am here tonight to Provide a RealBenefit & Service for the Community of Newport Beach by Proposing to Plant Fruit Trees throughout This City for Everyone in the Community to enjoy and to Honor The ALLNatural Environment Supporting ALL of US. It will also Be a Great Benefit for the Bee Population that Needs a lot of Help Right Now. As Honorable Citizens, I See the Members of This Counsel and The People of This Community Stepping Forward to Support and Take Part with The ALLNatural Environment and with What Makes Sense with what is Being Proposed Here Today. This would be a Fun Project for Everyone to become involved with, and for sure with The Children of This Community would Love to Help Plant Fruit Trees with US. Thank You All for Listening. For More Information, Everyone can go to our Website at: Pat Rolfes: • I'm sure you all remember me since this is my 3rd or 4th time speaking to you in this forum regarding the illegal activities at the Newport Aquatic Center, the NAC. • I was the Director of Junior Rowing at the NAC for two years. I was wrongfully terminated last August for blowing the whistle on all the criminal activity and inappropriate management behavior at the NAC. o I am submitting an email chain from last March, recapping four separate incidents and the attempt of a Board member to cover up the facts. o My sworn declaration, from June where I highlight specific examples of illegal activities including stealing restricted donations from the kids. o And my current wrongful termination lawsuit that I filed. • One amazing thing is that I was present in a closed door Executive Session Board Meeting when the NAC Executive Director admitted that he had o Used NAC assets for himself, his brother-in-law and other favored NAC employees, 1?6 o `W ran for-profit businesses out of the NAC for personal profit, o He engaged in fraudulent fundraising o He used $10,000 of NAC money to pay his personal IRS tax bill. o And more o All of the four current board members were present and supported the director's actions. o All of the which violate the City's agreed upon CUPs, among many other things. ■ I am submitting a document of Known and Admitted Laws Broken by NAC Executive Director and Board Members. • 1 want to also bring up the fact that the NAC Executive Director installed and used an illegal hidden spy microphone to listen in on meetings in the NAC classroom. I personally had private meetings with parents and their children regarding suicidal tendencies, rape, cutting and other extremely sensitive issues. The fact that these people's rights to privacy were violated absolutely disgusts me. o I am submitting the letter I wrote to the NB Police Department asking for them to investigate. • All this bad behavior has resulted in the NAC Junior Rowing program and its kids being severely impacted. o The number of kids participating is dropping fast, o fundraising for the kids has dried up, o college opportunities and scholarships has significantly decreased, o All of these actions have had a very real and incredibly negative impact on the Newport Beach high school students -athletes who train at the NAC, most with aspirations of rowing in college. • I am asking you to please take action now to restore the proper governance and purpose on which the NAC was founded and why the City allowed the use of our public land in the first place. • Please do the right thing and investigate the NAC and when you uncover for yourselves these illegal actions, follow the remedies spelled out in your lease agreement you have in place • Thank you. Chrissie Emmel: • I'm Chrissie Emmel, a resident of Newport Beach and volunteer at the NAC, where my children have been rowers for years. • In March 2018, 1 was among a group of about 100 Junior Rowing parents, directors and staff that engaged in a long email exchange with the President of the Board of the NAC, Bill Grant, in which people wanted answers about all the wrongdoings at the NAC and the Board's ongoing efforts to cover it up. • Dr. Grant stated in the email chain that it was too much work for him to answer all the questions via email, so I offered to meet with Dr. Grant in person and transcribe his answers for him and then distribute them to the group of concerned parents and everyone else on the email chain. Dr. Grant agreed to this. • During our meeting I took extremely accurate notes, frequently stopping Dr. Grant to clarify my notes with him. Dr. Grant admitted to and verified that many of the allegations of wrongdoing at the NAC were true. • A day or two after the meeting, Dr. Grant sent me an email stating that under advice of counsel he did not want his answers distributed. • And, after I typed out the meeting notes and sent them with a picture of my handwritten notes for Dr. Grant to read, he then claimed that he didn't remember stating what I had written down in my meeting notes. • When pressed, Dr. Grant refused to allow my notes of our meeting to be distributed to the parents. • I have included a copy of the email chain and my meeting notes for your review. • Because of the fraud, mismanagement and cover ups at the NAC, a valuable program is being destroyed. • Upper management at the NAC has a history of retaliation. I am more than concerned for my 14 year old daughter who loves being on the Rowing team. My daughter has a lot to lose by my being up here talking to you about this, but she knows the difference between right and wrong and that current leaders at the NAC are in the wrong. So it's important enough to our family that we do the right thing and bring this to your attention. You are the only ones who can bring immediate help to the children and citizens of Newport Beach who continue to be manipulated, lied to and stolen from by the management at the NAC. • I also brought my Declaration that I gave last May that includes these matters, which I signed and filed in Court under penalty of perjury. (Give copy to Clerk at right). • Please help. The kids and other members of the NAC feel like the center has been hijacked and we are powerless to stop them. Thank you. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 . . 16 17 18 19 20 21 22 23 24 25 26 27 28 Laurie D. Rau . (CSBN 183035) partners@employeeadvantagegroup.com LAW OFFICE OF PAUL J. BARBA 17291 Irvine Blvd. Suite 395 Tustin, California 92780 Tel: (714) 832-8071 Fax: (714) 832-0582 Attorneys for Plaintiff PATRICK ROLFES ELECTRONICALLY FILED Sciperior Court of California, Counter of Orange 12/27/2018 at 06:41:57 FM Cleric of the Superior Court By Aan Silva� Deputy Clerk: IN THE SUPERIOR COURT OF THE STATE OF CALIFORNIA FOR THE COUNTY OF ORANGE, CENTRAL JUSTICE CENTER I PATRICK ROLFES, an individual, Plaintiff, vs. NEWPORT AQUATIC CENTER, a California domestic non-profit benefit corporation; DR. WILLIAM GRANT, a.k.a. DR. BILL GRANT, an individual; JON VAN CLEVE, an individual; JAMES NETZER, an individual; WILLIAM WHITFORD, a.k.a. BILLY WHITFORD, an individual; GREG COLLINS, an individual and DOES 1 through 50, inclusive, Defendants. Case No.: 30-2018-01040569-CU-BT-CJC Judge Gregory H. Lewis COMPLAINT FOR: (1) WHISTLEBLOWER RETALIATION LABOR CODE § 1102.5 (2) WRONGFUL DISCHARGE IN VIOLATION OF PUBLIC POLICY LABOR CODE § 1102.5 (3) BREACH OF THE IMPLIED COVENANT OF GOOD FAITH AND FAIR DEALING (4) UNLAWFUL BUSINESS PRACTICES IN VIOLATION OF BUSINESS AND PROFESSIONS CODE § 17200 (5) DEFAMATION DEMAND FOR TRIAL BY JURY Plaintiff PATRICK ROLFES ("ROLFES") alleges: THE PARTIES 1. At all times mentioned herein, ROLFES was an individual residing in Orange County, California. 2, Defendant NEWPORT AQUATIC CENTER ("NAC") is and, at all times mentioned herein, was a California domestic non-profit corporation conducting business in the 1 COMPLAINT r 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 I7 18 19 20 21 22 23 24 25 26 27 28 County of Orange, State of California. At all times mentioned herein, NAC'S principal place of business is 1 Whitecliffs Drive, Newport Beach California. 3. Defendant DR. WILLIAM GRANT, a.k.a. BILL GRANT ("GRANT") is an individual and, at all times mentioned herein was, a resident of Orange County, State California. At all times mentioned herein GRANT was and is the President and. Chairman of the Board of I I Directors for NAC. 4. Defendant ION VAN CLEVE ("VAN CLEVE") is an individual and, at all times mentioned herein, was a resident of Orange County, State California. At all times mentioned herein VAN CLEVE was and is the Chief Financial Officer, Secretary and a director sitting on the Board of Directors for NAC. 5. Defendant JAMES NETZER ("NETZER") is an individual and, at all times mentioned herein, was a resident of Orange County, State California. At all times mentioned herein NETZER was and is the Facility Committee Chair of NAC and a director sitting on the Board of Directors for NAC. 6. Defendant WILLIAM WHITFORD a.k.a BILLY WHITFORD ("WHITFORD"} is an individual and, at all times mentioned herein, was a resident of Orange County, State California. At all times mentioned herein WHITFORD was and is the Executive Director for I NAC. 7. Defendant GREG COLLINS ("COLLINS") is an individual and, at all times mentioned herein, was a resident of Orange County, State California. At all times mentioned herein COLLINS was and is a director sitting on the Board of Directors for NAC. 8. The following paragraphs of this Complaint are alleged on information and belief whether or not so designated. From time to time as alleged herein GRANT, VAN CLEVE, NETZER, WHITFORD, COLLINS and DOES 1 through 50 are collectively referred to as I "Defendants." 9. ROLFES is ignorant of the identities of defendants Does 1 through 50, inclusive, and therefore sues these defendants by such fictitious names, The Doe defendants may be 2 COMPLAINT L 2 3 4 5 6 7 S 9 10 11 12 13 14 15 16 17 19 19 20 21 22 23 24 25 26 27 28 individuals, partnerships, or corporations. ROLFES is informed and believes, and thereon alleges that at all times mentioned herein, each of the Doe defendants was the parent, subsidiary, agent, servant, employee, co -venturer, and/or co-conspirator of each of the other defendants and was at all tines mentioned, acting within the scope, purpose, consent, knowledge, ratification and authorization of such agency, employment, joint venture and conspiracy. ROLFES will amend this Complaint to allege their true names and capacities when the same is ascertained. ROLFES is informed and believes and thereon alleges that each of the fictitiously named Doe defendants is responsible in some manner for the occurrences alleged herein, and that ROLFES' damages as alleged herein was proximately caused by their conduct. 10. ROLFES is informed and believes and thereon alleges that GRANT, VAN CLEVE, NETZER, WHITFORD, COLLINS and DOES 1 through 20 are, and at all times mentioned herein were, the alter egos of NAC and each of them were a mere shell, instrumentality and conduit through which GRANT, VAN CLEVE, NETZER, WHITFORD, COLLINS and DOES 1 through 20, carried on their business and that there exists and, at all times alleged herein, has existed a unity of interest and ownership between such Defendants such that any separateness has ceased to exist, in that GRANT, VAN CLEVE, NETZER, WHITFORD, COLLINS and DOES 1 through 20, have and continue to use the assets of NAC for their own personal benefit and have caused assets of NAC to be transferred to them without adequate consideration. GRANT, VAN CLEVE, NETZER, WHITFORD, COLLINS and DOES 1 through 20, operated NAC without appropriate meetings, failed to keep adequate records of NAC financial activities, and GRANT, VAN CLEVE, NETZER, WHITFORD, COLLINS and DOES 1 through 20 have entered into personal transactions with NAC and completely controlled, dominated, managed and operated MAC and intermingled NAC'S assets with their own to suit their own convenience and benefit. All of the acts alleged herein were done with consent, knowledge, ratification and authorization of each of the other Defendants. 11. Defendants are and, at all times mentioned herein, were (a) conducting business in I the County of Orange, State of California, and (b) the employer of ROLFES consistent with the COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 California Labor Code and Industrial Welfare Commission Wage Orders ("Wage Orders"). ROLFES further alleges that Defendants, directly or indirectly controlled or effected the working conditions, wages, working hours, and conditions of employment of ROLFES and so as to make each of said Defendants the employers of ROLFES and liable under the statutory provisions set forth herein. 12. ROLFES has exhausted all required administrative remedies, including filing of a complaint with the Department of Fair Employment and Housing. A Right to Sue notice was issued by the Department of Fair Employment and Housing as against the defendants Herein on or about October 8, 2018 (A true and correct copy of the Right to Sue notice is attached hereto and incorporated herein by this reference as Exhibit ".A"). OPERATIVE FACTS 13. By way of background, NAC was incorporated in or around March of 1982 in Newport Beach, California and was later approved as a non-profit public benefit corporation offering the public opportunities in the Olympic -style water sports of rowing, canoeing, and kayaking competition. indeed, NAC'S Mission Statement provides that it is "an extraordinary community resource whose mission is to teach and inspire athletes of all ages, abilities and backgrounds by fostering a passion for Olympic style rowing, kayaking, canoeing and related marine activities..." As a tax-exempt organization under section 501(c)(3) of the Internal Revenue Code, NAC must be organized and operated exclusively for the exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to the benefit of any private shareholder or individual. NAC must not be organized or operated for the benefit of any private interests, and no part of NAC'S net earnings may inure to the benefit of any private shareholder or individual. 14. In or around 1990, NAC'S 1989 by-laws, which had been validly passed by the NAC's Board, giving the MAC'S members the right to elect their directors, were replaced. The 1990 by-laws striped NAC'S members of their voting rights, and gave the NAC'S directors, namely GRANT, VAN CLEVE, COLLINS and NETZER the power to vote 4 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 1S 16 17 18 19 20 21 22 23 24 25 26 27 28 themselves on to the Board indefinitely. Hence, the then Board of Directors of NAC cemented their power and control over the organization. 15. NAC'S 1990 amendment to by-laws, which have since been amended multiple times, were never valid. Indeed, NAC'S members were never given the required notice for such a change, NAGS members did not approve the change that strip them of their voting rights, as is required by law, and the amendment violated the required legal procedures for non-profit corporation. 16. Through the years following its creation, NAC achieved success in local, regional and national regattas. As its reputation for Junior Rowing Olympic style program grew, NAC realized a marked increase in donations and income to where NAC now receives approximately $2,000,000.00 in revenue per year. 17. Despite the marked increase in NAC'S donations and income, in or about 2015, WHITFORD embarked on a fundraising campaign claiming the NAC was in dire need of a signification influx of money, in excess of $200,000, or NAC would have to lock up the boats. In response, a group of concerned parents (hereinafter referred to as the "Parent Group") began asking questions of the NAC'S Board members about the management and handling of NAC' S finances. The Parent Group demanded financial transparency and fiscal accountability of the management and handling of NAC finances, and in particular WHITFORD'S apparent use of MAC'S funds and facilities for his own personal use and benefit, with the knowledge, consent and authorization of GRANT, VAN CLEVE, COLLINS and NETZER. 18. On or about June 30, 2016, the Parent Group delivered a letter to the NAC'S Board of Directors, attention GRANT, VAN CLEAVE, and VMITFORD, outlining the preliminary results of a financial analysis of the NAC and Junior Rowing Program for several years. The letter, and subsequent revised analysis presented in September 2016, outlined their findings, including approximately $200,000.00 in missing cash, conflicting historical financial statements, and $150,000.00 of unreported debt that put the Junior Rowing Program, in a precarious financial position. (A true and correct copy of the June 30, 2016, letter addressed to 5 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 NAC Board of Directors is attached hereto and incorporated herein by this reference as Exhibit "B"). 19. In response to the questions and concerns raised by the Parent Group, GRANT, VAN CLEAVE, NETZER and WHITFORD embarked on a concerted and comprehensive campaign to conceal evidence of their collective wrongdoing, and preclude fellow directors Bruce Ibbetson and Donna Warwick from their legally -required access to financial records of the I I NAC. 20. WHITFORD, with the knowledge, consent and authorization of GRANT, VAN CLEVE, COLLINS and NETZER, engaged is a scheme of financial misappropriation and to obtain improper personal and financial benefits for himself and his family. In an apparent disregard of their fiduciary duties to NAC and its donors, GRANT, VAN CLEVE, COLLINS and NETZER consented, ratified and facilitated WITFORD wrongful and ostensibly illegal conduct. For example, GRANT, VAN CLEVE, COLLINS and NETZER participated in, consent to, ratified and facilitated WHrfFORD' S ability to do, among other things, the following: (a) Loss, theft, or misappropriation of at least $227,000 per an independent, third - party forensic analysis from Hanzich & Company', dated June 1, 2017, of fonds donated or paid to the Junior Rowing Program (A true and correct copy of the Hanzich & Company analysis is attached hereto and incorporated herein this reference as Exhibit "C"); (b) Use of NAC resources, including premises and funds, to operate for-profit business solely for the benefit of themselves and non -NAC persons; (c) Using NAC funds to purchase items for themselves and otherwise to fund their personal lifestyles; Hanzich & Company, Inc., is a full service public accounting firm providing business consulting, tax and other financial services, as well as forensic accounting services for litigation purposes. A group of concerned parents retained Hanzich &. Company, Inc. to prepare a financial analysis of ICAC for the years ended December 31, 2011, 2012, 2013, 2014, 2015 and 2015. On June 1, 2017, Hanzich & Company, Inc.'s issued its report to Bruce Ibbetson, who at the time was a member of the Board of Directors of NAC. 6 COMPLAINT 1 2 3 4 5 6 7 8 9' 10 11 12 13 14 15 16 17 is 19 20 21 22 23 24 25 26 27 28 (d) Fraudulently replacing the NAC's 1989 by-laws with by-laws that were never legally adopted in order to perpetuate themselves in office to continue their misconduct and self-dealing; (e) Engaging in an ongoing pattern of deceit to cover up their misconduct; (f) Using NAC funds to purchase automobiles for the NAC that were then registered solely under WHITFORD'S name, one of which is driven by WHITFORD as his personal vehicle, and another of which had gone missing. It was later discovered that WHITFORD sold the vehicle to his brother-in-law; (g) Using NAC funds to pay for all expenses for those automobiles, including fuel; (h) Using NAC issued Credit Cards to purchase personal items at West Marine, Home Depot, Amazon.com, and other locations; (i) Using thousands of dollars of NAC purchased gasoline per month in personal vehicles, including while on vacation; (j} Using NAC boats for vacations, birthday parties, and other non -NAC purposes; (k) Using cash paid for NAC services for WHITFORD' S own personal and financial benefit; (1) The misappropriation. of NAC training fees. Specifically, WHITFORD directed two NAC rowing coeds, who acted as part-time coaches, to collect fees for a "middle school rowing program" in cash. WHITFORD directed the coaches retain 213 (two-thirds) of these cash fees for themselves. The coaches regularly delivered the remaining 1/3 (one-third) of the cash fees to WHITFORD. These fees were never reflected in NAC revenue or otherwise accounted for in NAC financial records, and (in) Operated Jahn Puakea-Billy Whitford, Inc., Puakea Designs and Outrigger Zone to sell and distribute "unlimited" number of canoes and paddles using NAC address, land, facilities, trailers, employees, supplies and funds from approximately 2011 to present. Using NAC employees to process container 7 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 29 shipments and distribution. Using NAC employees on NAC time to work for Puakea Designs to manufacture shafts, handles, and paddles, as well as building and customizing canoes. 21. The NAC incurred the operational expenses and suffered the loss of these resources and funds, while WHITFORD and others retained 100% of the income. By allowing and participating in the for-profit business operations, as set forth herein, WHITFORD, GRANT, VAN CLEVE, COLLINS and NETZER placed NAG'S 501(c) 3 non-profit status in jeopardy of being rescinded or revoked. 22. On numerous occasions WHITFORD created and directed fundraising activities under NAC'S tunbrella to raise funds for the Junior Rowing Program. However, WHITFORD, falsely represented to the public that the funds were for the Junior Rowing Program only. Instead, WHITFORD misappropriated the monies obtained through the fundraising activities for the Junior Rowing Program and used the funds for non -Junior Rowing expenses. GRANT, VAN CLEVE, COLLINS and NETZER consent to, ratified and facilitated WHITFORD'S ability to use the monies specifically raised for the Junior Rowing Program on "whatever he wanted". For example, Junior Rowing funds were used for, among other things, to pay for WHITFORD'S personal expenses and for his personal financial gain and benefit. 23. As a result of the mismanagement of NAC' S Junior Rowing Program and the misappropriation of the Junior Rowing Program's assets, the Parent Group demanded that NAC hire someone with a business background who would provide transparency and accountability of NAC' S Junior Rowing Program's finances and to ensure that monies raised for the Junior Rowing Program would not be diverted for other non -Junior Rowing expenses. NAC'S Board held a meeting open to all to discuss who would be hired to oversee NAC' S Junior Rowing IProgram's fuiances and act as the Director of the Junior Rowing Program. At the meeting, NAC' S Board decided that ROLFES would be hired on a fulltime basis as the Junior Rowing Program Director, and he would report to WHITFORD. On or about, August 1, 2016, ROLFES and NAC entered into an employment agreement and in August of 2017, ROLFES received a 8 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16' 17 18 19 20 21 22 23 24 25 26 27 28 raise, which was memorialized in an agreement on August 1, 2017 (hereinafter "Agreement"). The 2017 Agreement memorialized that ROLFES' salary would be increased to $1,576.93 biweekly. (A true and correct copy of the Agreement is attached hereto and incorporated herein by this reference as Exhibit «D"). NAC provided ROLFES with a written description of his duties as the Director of Junior Rowing. (A true and correct copy of the Director of Junior Rowing Job Description is attached hereto and incorporated herein by this reference as Exhibit "E"). Just sixteen days after ROLFES was hired as NAC' S Director of Junior Rowing, members of the Parent Group sent ROLFES a letter setting their conclusions of NRC's financial records and current financial condition. (A true and correct copy of the Parent Group's August 16, 2016, letter is attached hereto and incorporated herein by this reference as Exhibit "F"). 24. ROLFES held the position of the Director of Junior Rowing of NAC until he was wrongfully terminated on August 1, 2018. Prior to being hired by NAC, ROLFES had been involved in NAC and fundraising activities for the NAC Junior Rowing Program,_for approximately 6 years. ROLFES' three children are current and past rowers at NAC. 25. Over the past few years, ROLFES noticed a disturbing trend with regard to the donated funds that he and others involved with the NAC Junior Rowing Program have worked so hard to raise. Despite the fact that many fundraising events were specifically for the Junior Rowing Program, and that donors were specifically told that their donations would be restricted and used for the specific equipment needed for the Junior Rowing Program, the donations would be used for non -Junior Rowing expenses. Remarkably, at no time were Junior Rowing Program donors ever told that their monies were being used for non -Junior Rowing expenses or for WHITFORD'S personal use. 26. For example, last April 2017, the Junior Rowing Program conducted a fundraising campaign using the online platform, "Classy.org", to raise money specifically to buy two new four -person rowing boats. By May 1, 2017, approximately $46,000 was raised for this specific purpose from people who were told in writing, and via videos featuring pleas from the head Coaches for the Junior Rowing Program that their donations were for this specific purpose. 9 COMPLAINT 1 2 3 4 S 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 1 According to NAC internal financial records, the NRC's bank balance was $57,975.00 on that date. On May 3, 2017, a payment of $15,000 was made to pay down the Chase Credit Card. On May 5, 2017, another payment of $20,000 was made to pay down the Chase Credit Card leaving $26,528.27 in the bank account. On May 12, 2017, the bank account balance, per internal NAC records, was $948.32 and yet none of the money raised by the NAC Junior Rowing Program's Classy. org fundraising campaign had been spent on its intended purpose, and no four -person rowing boats were purchased. Indeed, the Chase Credit Card was a primary method of misuse of NAC funds. In June of 2017, the Parent Group put together a power presentation for the NAC' S Board of Directors detailing their concerns regarding inappropriate business activities and financial mismanagement at NAC. (A true and correct copy of the Power Point Presentation is attached hereto and incorporated herein by this reference as Exhibit %"). 27. On August 28, 2017, ROLFES attended an executive session of the NAC' S Board of Directors. WHITFORD, the Executive Director of the NAC, Kirsten Hemistead, NAC's Director of Marketing & Development and Board Members GRANT, Susan Skinner, VAN CLEAVE, NETZER, Bruce Ibbetson, Donna Warwick, Steve Patterson, and COLLINS were also in attendance. During the meeting, members raised a number of the concerns and addressed them directly to WHITFORD. 28. One of the major concerns that was before the NAC'S Board and others present at the executive session was that it had become apparent that a for-profit business was being run out of NAC. This was a major concern because, as a non-profit organization, NAC cannot involve itself with for-profit activities. When asked about this, WHITFORD admitted that Puakea Designs (a for-profit company, See Exhibit "G") was running several business operations out of NAC. WIRTIFORD admitted that Puakea Designs was having its paddles manufactured in NAC'S shop. WHITFORD further admitted that NAC employees were used to manufacture paddles for Puakea Designs in NAC'S shop, and that NAC assets were used to make the paddles. 29. In addition, WHITFORD admitted that four, 45 -foot Chinese shipping containers full of Puakea Designs' outrigger canoes had been dropped shipped at NAC not for use at NAC, la COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 but rather for the sale and distribution to third party purchasers. WHITFORD further admitted that NAC employees were performing Puakea Designs distribution services for the United States West Coast, NETZER, while he was renegotiating the NAC's lease with the City of Newport Beach, stated that he was aware that these container shipments were being shipped to the NAC for commercial distribution. 30. Puakea Designs was not the only for-profit business being run out of the NAC. It also came to light that several NAC shop employees were running a boat repair and painting for profit business out of NAC'S shop. In running this under-the-table business, NAC employees used NAC supplies and assets, such as paint, parts and tools purchased with NAC funds. Customers of the boat repair shop included Ms. Skinner (former NAC Board of Director), UCI, and So Cal. Scullers, all of whom paid for these services with cash given directly to NAC's employees. WHITFORD admitted that he was aware of this operation, and that he had even referred customers to the businesses. 31. Another problem that had come to light was the fact that NAC salaried coaches were getting paid in cash under the table by the NAC Masters Women Rowing Program ("WOW") for coaching services performed at NAC. WHITFORD admitted that he facilitated I these transactions, and that it had been occurring for several years. 32. While performing a review of NAC' S financials, ROLFES, uncovered these facts as well as the fact that WHITFORD caused targeted donations made to the Junior Rowing Program was instead spent on other NAC programs and NRC's General Operating expenses, without the knowledge and consent of the donors. During the August 28, 2017, executive session, WHITFORD admitted to the misappropriation of Junior Rowing program donations stating: "I have operated the NAC for decades, based on the simple policy that it pays its bills from the income it receives. If that is something that needs changing, NAG'S Board has to make that decision, not me, but this is how I do it and the Board never told me not to or gave me any financial resources to help with this matter," 33. WHITFORD further stated: "I run the NAC like I'm the Dad with the wallet. I 11 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 control where the money is to be spent no matter where it comes from. I set up the accounting system to put things into silos, thinking it would be easier for the Board to understand, but that was a huge mistake, because now people expect the money to be spent on where it came from and that's not how I do it." 34. Another issue that had been raised by a group of NAC parents and members was the use of the NRC's credit cards by employees (including WHITFORD himself) for personal expenses, including fuel, groceries, lunches, clothing, sunglasses, Halloween costumes, and home fixtures (for their own homes). This was addressed at this same Executive Session Meeting, by VAN CLEAVE, when he stated, that he had reviewed all of the credit card statements and expenses and he determined that all the expenses were legitimate expenses. However, when questioned about his statement, VAN CLEAVE changed his statement and said that the NAC does not have a spending/expense policy, so the personal expenses are just to being considered as "perks" of the job. 35. WHITFORD further admitted to purchasing two trucks in his own name using NAC funds, including the use of funds that were derived from a loan to NAC, by NETZER (NAC Board Member). Moreover, WHITFORD admitted that he used NAC funds to pay a $10,000+ personal liability to the internal Revenue Service, and directed to have NAC expense the transaction. 36. On March 29, 2018, ROLFES accompanied Christine Emmet, a Junior Rowing parent and active NAC volunteer, to a March 29, 2018, meeting with GRANT at Peet's Coffee on 17th St. in Costa Mesa. The purpose of the meeting was to discuss allegations of questionable and/or illegal activity at NAC, allegations which were of great concern to Junior Rowing parents and the NAC community as a whole. 37. The meeting arose from a March 22, 2018, email sent by Ms. Emmel to GRANT, and sent to various NAC community members, including ROLFES. In the email, Ms. Emmet expressed and summarized a number of concerns that had been expressed by many members of the NAC community, and included a bullet point list of specific allegations of wrongdoing. (A 12 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 true and correct copy of Ms. Emmel's March 22, 2018, email is attached hereto and incorporated herein by this reference as Exhibit "HII). 38. In response to Ms. Emmel's email, GRANT sent an email offering to meet with Ms. Emmel and "go through" the claims "individually." GRANT also sent the email to ROLFES. (A true and correct copy of GRANT'S March 23, 2018, email is attached hereto and incorporated herein by this reference as Exhibit "I") 39. Before the meeting took place, Ms. Emmel sent another email in which she expressed the importance of a written response and, to the extent GRANT rather not take on the task of written explanations, offered to transcribe the answers he was to provide at the meeting, and to communicate those answers to the other recipients of the email, including ROLFES. (A true and correct copy of Emmel's March 23, 2018, email is attached hereto and incorporated herein by this reference as Exhibit 64P). 40. On March 29, 2018, ROLFES accompanied Ms. Emmel to the meeting with IGRANT. GRANT had previously agreed to ROLFES' presence at the meeting. During the meeting, the issues raised in Ms. Emmel's email were extensively discussed, and ROLFES witnessed Ms. Emmel taking detailed notes. 41. On May 15, 2018, ROLFES received an email from Ms. Emmel attaching a copy Iof her handwritten notes. The body of the email also contained a typewritten version of those notes. (A true and correct copy of Emmel's May 15, 2019, email is attached hereto and Iincorporated herein by this reference as Exhibit "K") 42. As a result of ROLFES' repeated disclosure of the wrongful and illegal conduct I as alleged herein, WHITFORD embarked on a campaign to retaliate against ROLFES. I WHITFORD and in August of 2018, manufactured and disclosed to the public false and defamatory accusations against ROLFES from concealing an alleged rape of a NAC rower, claiming the ROLFES was drunk at numerous regattas, to permitting NAC rowers to engage in fist fights. WHITFORD made these false and defamatory accusations public in an effort to destroy ROLFES' reputation. As a result of ROLFES' conduct of continuing to disclose, resist 13 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 and object to Defendants wrongful and illegal conduct as alleged herein, WHITFORD, in retaliation against ROLFES' protected activity pursuant to Labor Code § 1102.5, terminated ROLFES' employment. On August 1, 2018, WHITFORD personally delivered to ROLFES written notice of his termination. (A true and correct copy of WHITFORD's August 1, 2018 termination letter is attached hereto and incorporated herein by this reference as Exhibit "U). 43. On August 3, 2018, ROLFES responded to WHITFORD' S termination Letter in a letter to NAC's Board members. In his letter, ROLFES specifically responded to each of the false and defamatory allegations against him. The Board controlled by GRANT, VAN CLEVE, COLLINS and NETZER did nothing and by virtue of such conduct consented to, ratified, and authorized WHITFORD'S wrongful termination of ROLFES. (A true and correct copy of ROLFES' S August 3, 2018 letter is attached hereto and incorporated herein by this reference as Exhibit "M"). FIRST CAUSE OF ACTION (Whistleblower Retaliation Against All Defendants) 44. ROLFES incorporates herein by reference each and every allegation contained in Paragraphs 1 through 43, inclusive, of the Complaint, as though set forth in full. 45. Beginning in August 2017, through the remainder of ROLFES' employment at NAC, ROLFES was subjected to a systematic and malicious campaign of retaliation for his disclosure of and resistance and objection to Defendants misappropriation of funds and donations of the Junior Rowing Program as well as WHITFORD'S operation far profit businesses out of NAC'S facilities. ROLFES' conduct in disclosing, resisting and objecting to Defendants wrongful and illegal conduct as alleged herein was protected activitypursuant to Government Code § 12940 et seq. ROLFES' refusal to engage, consent, or otherwise acquiesce to the wrongful conduct and illegal activity, as alleged herein, is and was a protected activity pursuant to Labor Code § 1102.5. 46. ROLFES was threatened, intimidated and harassed and suffered adverse economic consequences, subjected to a hostile work environment and wrongfully discharged 14 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 after engaging in a protected whistleblower activity and refusing to permit such activity to continue. 47. As proximate result of the retaliation as alleged herein, ROLFES has suffered emotional distress and economic loss in an amount according to proof at the time of trial but in excess of the jurisdictional minimum of this court. 48. By virtue of the wrongful and illegal acts as alleged herein, ROLFES has been prevented from attending his usual occupation and thereby has suffered lost earnings in an amount according to proof at the time of trial but in excess of the jurisdictional minimum of this court. 49. ROLFES alleges, that the aforementioned acts of Defendants were willful and malicious in that wrongful and illegal acts were committed with the intent to injure ROLFES and to destroy ROLFES' reputation with conscious disregard for ROLFES' rights, thereby warranting an award of punitive damages in an amount appropriate to punish Defendants and deter Defendants and others from engaging in similar misconduct in the future. SECOND CAUSE OF ACTION (Wrongful Discharge In Violation Of Public Policy Against All Defendants) 50. ROLFES incorporates herein by reference each and every allegation contained in Paragraphs 1 through 49, inclusive, of the Complaint, as though set forth in full. 51. Defendants wrongful and illegal conduct violated Labor Code § 1102.5 52. ROLFES' conduct in refusing to engage, consent, or otherwise acquiesce to the wrongful conduct and illegal activity and disclosing such conduct inured to the public benefit at large. 53. ROLFES' conduct in refusing to engage, consent, or otherwise acquiescent to the wrongful conduct and illegal activity and disclosing such conduct resulted in his wrongful termination in violation of public policy. 54. As proximate result of the retaliation as alleged herein, ROFLES has suffered emotional distress and economic loss in an amount according to proof at the time of trial but in 15 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 excess of the jurisdictional minhnum of this court. 55. By virtue of the wrongful and illegal acts as alleged herein, ROLFES has been prevented from attending his usual occupation and thereby has suffered lost earnings in an amount according to proof at the time of trial but in excess of the jurisdictional minimum of this court. 56. ROLFES alleges, that the aforementioned acts of Defendants were willful and malicious in that wrongful and illegal acts were committed with the intent to injure ROLFES and to destroy ROLFES' reputation with conscious disregard for ROLFES' rights, thereby warranting an award of punitive damages in an amount appropriate to punish Defendants and deter Defendants and others from engaging in similar misconduct in the future. THIRD CAUSE OF ACTION (Breach Of The Implied Covenant Of Good Faith and Fair Dealing Against NAC} 57. ROLFES incorporates herein by reference each and every allegation contained in Paragraphs 1 through 56, inclusive, of the Complaint, as though set forth in full. 58. There existed the implied covenant of good faith and fair dealing in the Agreement between ROLFES and NAC that neither party will do anything which will injure the right of the other to receive the benefits of the Agreement. 59. NAC breached its implied covenant of good faith and fair dealing in the Agreement between ROLFES and NAC by wrongfully terminating ROLFES in retaliation for ROLFES' conduct in refusing to engage, consent, or otherwise acquiescent to the wrongful conduct and illegal activity and by reporting such conduct to .members of NAC. 60. At all times mentioned herein, ROLFES performed his contractual obligations in good faith and competently and gave no basis or reason for NAC to breach the implied covenant of good faith and fair dealing. 61. The law imposes s duty on NAC, in connection with the Agreement, to act fairly and in good faith towards ROLFES. NAC covenanted to give full cooperation to ROLFES in his performance pursuant to the Agreement and to refrain from any act which would prevent or COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 impede any of the conditions of the Agreement from being performed, which would deny, or which would prevent ROLFES from receiving the benefits of the Agreement. 62. NAC' S wrongful and illegal conduct against ROLFES constitutes a breach of the Agreement which existed between ROLFES and NAC. 63. By virtue of the wrongful and illegal acts as alleged herein, ROLFES has been prevented from attending his usual occupation and thereby has suffered lost earnings in an amount according to proof at the time of trial but in excess of the jurisdictional minimum of this court. FOURTH CAUSE OF ACTION (Unlawful Business Practices in Violation of Business and Professions Code § 17200 Against All Defendants) 64. ROLFES incorporates herein by reference each and every allegation contained in Paragraphs 1 through 63, inclusive, of the Complaint, as though set forth in full. 65. Beginning from the date of ROLFES' employment to his wrongful termination, Defendants harassed, retaliated against ROLFES based on his whistleblowing regarding the wrongful and illegal conduct of Defendants and thereby violating Business & Professions Code § 17200, and Labor Code § 1102,5. 66, The wrongful and illegal conduct by Defendants constitute unlawful business acts and practices within the meaning of Business & Professions Code § 17200 and Labor Code § 1102.5. 67. As a direct and proximate result of the aforementioned acts, ROLFES has been and is irreparably harmed by Defendants' unfair business practices and unfair competition. As there is no adequate remedy at law, therefore, ROLFES is entitled to injunctive relief and also an order of restitution of all of Defendants wrongfully obtained monies due to the conduct alleged I herein. 17 COMPLAINT l 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 FIFTH CAUSE OF ACTION (Defamation Against WHITFORD) 68. ROLFES incorporates herein by reference each and every allegation contained in Paragraphs 1 through 65, inclusive, of the Complaint, as though set forth in full. 69. WHITFORD caused to be published false and unprivileged communications tending directly to injure ROLFES in his business and professional reputation. 70. More specifically, in August of 2018, WHITFORD engaged in a campaign of making public false and defamatory statements against ROLFES that he concealed an alleged rape of a NAC rower, claiming the ROLFES was drunk at numerous regattas, and that he permitted NAC rowers to engage in fist fights. WHITFORD made the false and defamatory statements public in an effort to destroy ROLFES' reputation and to force him out as the Director of the Junior Rowing Program. 71. As a proximate result of the defamatory statements made by WHITFORD, as alleged herein, ROLFES has suffered injury to his professional reputation, and further has suffered and continues to suffer embarrassment, humiliation, and anguish, all to his damage in an amount according to proof, 72. WHITFORD committed the acts alleged herein maliciously, fraudulently, and oppressively, with the wrongful intention of injuring ROLFES, and acted with an improper and evil motive amounting to malice and in conscious disregard of ROLFES' rights. Because the acts taken toward ROLFES were carried out by WHITFORD acting in a deliberate, cold, callous, and intentional manner in order to injure and damage ROLFES, he is entitled to recover punitive damages from WHITFORD in an amount according to proof. PRAYER FOR RELIEF WHEREFORE, ROLFES prays for judgment as follows: FOR THE FIRST CAUSE OF ACTION (1) For compensatory damages in an amount according to proof at the time of trial; (2) For consequential damages in the amount according to proof at the time of trial; COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 (3) For pre judgment and post judgment interest as provided by law; (4) For cost of suit incurred herein in an amount according to proof at the time of trial; (5) For reasonable attorney's fees in an amount according to proof at the time of trial; and (6) For such other and further relief as the Court deems just and proper. FOR THE SECOND CAUSE OF ACTION (1) For compensatory damages in an amount according to proof at the time of trial; (2) For consequential damages in an amount according to proof at the time of trial; (3) For punitive damages in an amount according to proof at the time of trial; (4) For pre judgment and post judgment interest as provided by lave; (5) For cost of suit incurred herein in an amount according to proof at the time of trial; (6) For reasonable attorney's fees in an amount according to proof at the time of trial; and (7) For such other and further relief as the Court deems just and proper, FOR THE THIRD CAUSE OF ACTION (1) For compensatory damages in an amount according to proof at the time of trial; (2) For consequential damages in an amount according to proof at the time of trial; (3) For pre judgment and post judgment interest as provided by law; (4) For cost of suit incurred herein in an amount according to proof at the time of trial; (6) For reasonable attorney's fees in an amount according to proof at the time of trial; and (7) For such other and further relief as the Court deems just and proper FOR THE FOURTH CAUSE OF ACTION (1) For compensatory damages in an amount according to proof at the time of trial; 19 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 (2) For consequential damages in an amount according to proof at the time of trial; (4) For pre judgment and post judgment interest as provided by law; (5) For preliminary and permanent injunction; (6) For the current Board of Directors to be dissolved and new By -Laws enacted (7) For cost of suit incurred herein in an amount according to proof at the time of trial; (8) For reasonable attorney's fees in an amount according to proof at the time of trial; and (9) For such other and fitrther relief as the Court deems just and proper. FOR THE FIFTH CAUSE OF ACTION (1) For compensatory damages in an amount according to proof at the time of trial; (2) For consequential damages in an amount according to proof at the time of trial; (3) For punitive damages in an amount according to proof at the time of trial; (4) For pre judgment and post judgment interest as provided by law; (5) For cost of suit incurred herein in an amount according to proof at the time of trial; (6) For reasonable attorney's fees in an amount according to proof at the time of trial; and (7) For such other and fin -cher relief as the Court deems just and proper Dated: December 27, 2018 T.AW,..OFFICES OF PAUL J. BARBA By Laurie D. Rau Attorneys for Plaintiff Patrick Rolfes 20 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 PLAINTIFF'S DEMAND FOR A JURY TRIAL Plaintiff PATRICK ROLFES hereby demands a trial by jury. Dated.: December 27, 2018 L W �?FFICES OF�I'A[,. BARBA i By Laurie D. Rau Attorneys for Plaintiff Patrick Rolfes 21 COMPLAINT EXHIBIT A (DEPARTMENT OF FAIR EMPLOYMENT & HOUSING tlualcxoRRlv�roK11R s : ees 2728 Kausan VrW, SVite 1001 Elk Grovr 1 CA I 95758 �,. ($O1$04404 (Valce)1(800) 7100-2120 (rM I Callfarnia's Relay SoFulce $1711 hnp;J/WWW.Meh.ea,0ovtmall: coMap,center@dfeh.ca.0ov rrr October 8, 2018 Laurie Rau 17291 Irvine Boulevard, Ste 395 Tustin, CA 92780 RE: Notice to Complainant's Attorney DFEH Matter Number: 201810-08827709 Right to Sue: Rolfes 1 Newport Aquatic Center et al. Dear (Laurie Rau: Attached is a copy of your complaint of discrimination filed with the Department of Fair Employment and Housing (DFEH) pursuant to the California Fair Employment and Housing Act, Government Code section 12900 at seq. Also attached is a copy of your Notice of Case Closure and Right to Sue. Pursuant to Government Code section 12962, DFEH will not serve these documents on the employer. You must serve the complaint separately, to all named respondents. Please refer to the attached Notice of Case Closure and Right to Sue for information regarding filing a private lawsuit in the State of California. A courtesy "Notice of Filing of Discrimination Complaint" is attached for your convenience. Be advised that the DFEH does not review or edit the complaint form to ensure that it meets procedural or statutory requirements. Sincerely, Department of Fair Employment and Housing w. S� -"W.` S�jf OG UIGORN7A I R�lj�Hi auum.r R �� lIa1.5fIM A�pRly GAVF��NOx �NNO C RRAWN JR DEPARTMENT OF FAIR EMPLOYMENT& HOUSING 0111(cremkIVWKISH i • ' ' 1 2219 KaUSM Orme, 5oite 9001 ON Crow I CA I SS75B (900) BU-IM4 )Voice) I {BOO) 700-2320 CAIII r la'S "a Senate at 711 {7TY) I y iq� ,:• ht1p!//eww.dPah,cP4wIGrail: CaMad"i%tetVdfehxa,tw October 8, 2018 RE: Notice of Filing of Discrimination Complaint DFEH Matter Number: 201610-03827709 Right to Sue: Roffes ! Newport Aquatic Center at al. To All Respondentts): Enclosed is a copy of a complaint of discrimination that has been filed with the Department of Fair Employment and Housing (DFEH) in accordance with Government Code section 12960. This constitutes service of the complaint pursuant 10 Government Code section 12962. The complainant has requested an authorization to file a lawsuit. This case is not being investigated by DFEH and is being closed immediately. A copy of the Notice of Case Closure and Right to Sue is enclosed for your records. Please refer to the attached complaint for a list of all respondent(s) and their contact Information. No response to DFEH is requested or required. Sincerely, Department of Fair Employment and Housing �a d..� �� SMU OF CAWORAIIA I Rusin �,onsumer Services and lrovvinft Aonnev nAVFRN OR Maim G. RROWN IR. DEPARTMENT of FAIR (EMPLOYMENT & HOusING 01RUTOR MIN KISH `Y ALM Il l 2219 Kaum Wva, Suit* 2001 E lk Grovo I CA 196758 JONI884-1684 (Valcej 119001700.2320 JTTYj j Califlunia's RelaySesvice at 711 �v.,..� M1p;J(www.dleh.ca.gov Ismail: oontaN.cenler@dfeh.ca.Cor October 8, 2018 Patrick Rolfes 1161 North Anaheim Boulevard Anaheim, CA 82801 RE: Notice of Case Closure and Right to Sue DFEH Matter Number: 201810-03827709 Right to Sue: Rolfes ! Newport Aquatic Center et al. Dear Patrick Rolfes, This letter informs you that the above-referenced complaint was filed with the Department of Fair Employment and Housing (DFEH) has been closed effective September 21, 2018 because an immediate Right to Sue notice was requested. DFEH will take no further action on the complaint. This letter is also your Right to Sue notice. According to Government Code section 12965, subdivision (b), a civil action may be brought under the provisions of the Fair Employment and Housing Act against the person, employer, labor organization or employment agency named in the above-referenced complaint. The civil action must be filed within one year from the date of this letter. To obtain a federal Right to Sue notice, you must contact the U.S. Equal Employment Opportunity Commission (EEOC) to file a complaint within 30 days of receipt of this DFEH Notice of Case Closure or within 300 days of the alleged discriminatory act, whichever is earlier. Sincerely, Department of Fair Employment and Housing Cl 0 =;.4 we o ul AD to - rd F= 14.21 im 00 .0 a. ¢ cm 0 lb co 0. HCL4r. C', - a a) a LU E. i EXHIBIT B June 30, 2016 To: NAC Board of Directors Attn: Bill Grant, John Van Cleave, Billy Whitford We are huge fans of the NAC and its Jr Rowing program. Our goal is to work privately with the NAC Board and its Executive Director to ensure we continue building on the NAC Jr Rowing program successes of the past years. We are proactively working on a comprehensive and long term find raising campaign to ensure that the NAC Jr Rowing program has financial stability and additional resources. In our efforts, we have run across numerous concerns. In the addendum we have summarized some of our operational concerns with the NAC, and we hope the NAC BOD will utilize the information to make important operational changes in order to enhance the experience of the NAC community in general and the Jr Rowing program in particular. In an effort to keep our June 30th meeting focused on how we move forward, we do not intend to discuss or debate our specific NAC operational financial and employee management concerns. We will be happy to discuss the specific concerns and resolution ideas of these specific issues during additional meetings. We want to privately and proactively work out an agreeable resolution to our operational concerns. Our cornerstone requests to immediately improve the operations of the NAC Jr Rowing Program for the upcoming season are: 1. Planned / Discussed Jr Rowing coaching terminations and replacement hiring's are placed on hold. 2. An Executive Director of the Jr Rowing program, reporting directly to the BOD, is collaboratively hired. The Executive Director of the Jr Rowing program has responsibilities that include managing all of the NAC Jr Rowing program coaches, financials and accounting with NAC BOD oversight and appropriate accounting support. We believe these changes will benefit the operations of the entire NAC. We look forward to meeting with you and proactively improving the Jr Rowing Program. Sincerely, Jr Rowing Parent Group cc: Bruce Ibbetson, Greg Collins, James Netzer, Susan Skinner, Donna Warwick, Linda Hayes, Steve Patterson June 30, 2016 Addendum: Financial Management Concerns: 1. Inaccurate accounting of NAC programs. 2. 2015 Jr Rowing program dues collected/reported for —145 of the —180 rowers. Which equates to approximately $131,000 or 20% of the dues being uncollected or missing. 3. 2014 Jr Rowing program dues collected/reported for —140 of the —180 rowers. Which equates to approximately $147,000 or 22% of the dues being uncollected or missing. 4. It is our understanding that only 2-3 Jr Rowing program scholarships with a total value of approximately $11,100, were given during the 2015 season. 5. Discounts for dues, membership fees clothing, etc... are applied to NAC customers at the sole discretion of the Executive Director without following a publically available policy. 6. The Jr Rowing net income balance appears to be short of funds, as per the last three years of reported financials the Jr Rowing surplus is approximately $32$,000 or approximately $110,000 annually. • 2015 Surplus $145,705 • 2014 Surplus $87,388 • 2013 Surplus $95,596 The surplus capital expenses requiring BOD approval and the corresponding capital expenditures approvals should be on file. 7. Money collected from Jr Rowing used equipment sales do not always come back to the Jr Rowing program. 8. NAC hourly membership business allows cash collections, exposing the NAC. Employee Management Concerns: 1. Employee harassment 2. Paychecks have been withheld by management 3. Management threatening to withhold employee pay 4. Undocumented employee compensation 5. Management renegotiating, verbally agreed to employee compensation, arbitrarily lowering employee pay 6. No job descriptions 7. Management listening in and watching believed to be private conversations and meetings at the NAC via webcarns 8. No performance reviews 9. Derogatory comments made by management about individual junior rowers 10. Directing NAC employees to work on personal property while being paid by NAC 11. Lack of performance improvement plan process 12. Retaliation for employee complaint escalation 13. No employee complaint escalation path 14. Condescending behavior to women by management 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18' 19 20 21 22 23 24 25 26 27 28 Laurie D. Rau (CSBN 183035) partners@employceadvantagegroup.com LAW OFFICE OF PAUL J. BARBA 17291 Irvine Blvd. Suite 395 Tustin, California 92780 Tel: (714) 832-8071 Fax: (714) 832-0582 Attorneys for Plaintiff PATRICK ROLFES ELECTRONICALLY FILED Superior Court of California. County of Orange 12/27/2011 at 06:41:57 PM Clerk of the Superior Court 6y Alan Silva.Deputy Clerk IN THE SUPERIOR COURT OF THE STATE OF CALIFORNIA FOR THE COUNTY OF ORANGE, CENTRAL JUSTICE CENTER I PATRICK ROLFES, an individual, Plaintiff, VS. NEWPORT AQUATIC CENTER, a California domestic non-profit benefit corporation; DR. WILLIAM GRANT, a.k.a. DR BILL GRANT, an individual; JON VAN CLEVE, an individual; JAMES NETZER, an individual; WILLIAM WHITFORD, a.k.a. BILLY WHITFORD, an individual; GREG COLLINS, an individual and DOES 1 through 50, inclusive, Defendants. Case No.: 30-2018-01040569-CU-BT-CJC Judge Gregory H. Legis COMPLAINT FOR: (1) WHISTLEBLOWER RETALIATION LABOR CODE § 1102.5 (2) WRONGFUL DISCHARGE IN VIOLATION OF PUBLIC POLICY LABOR CODE § 1102.5 (3) BREACH OF THE IMPLIED COVENANT OF GOOD FAITH AND FAIR DEALING (4) UNLAWFUL BUSINESS PRACTICES IN VIOLATION OF BUSINESS AND PROFESSIONS CODE § 17200 (5) DEFAMATION DEMAND FOR TRIAL BY JURY Plaintiff PATRICK ROLFES ("ROLFES") alleges: THE PARTIES 1. At all tunes mentioned herein, ROLFES was an individual residing in Orange County, California. 2. Defendant NEWPORT AQUATIC CENTER ("NAC") is and, at all times mentioned herein, was a California domestic non-profit corporation conducting business in the COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 County of Orange, State of California. At all times mentioned herein, NAC'S principal place of business is 1 Whitecliffs Drive, Newport Beach California_ 3, Defendant DR. WILLIAM GRANT, a.k.a. BILL GRANT ("GRANT") is an individual and, at all times mentioned herein was, a resident of Orange County, State California. At all times mentioned herein GRANT was and is the President and Chairman of the Board of Directors for NAC. 4. Defendant JON VAN CLEVE ("VAN CLEVE") is an individual and, at all times mentioned herein, was a resident of Orange County, State California. At all times mentioned herein VAN CLEVE was and is the Chief Financial Officer, Secretary and a director sitting on the Board of Directors for NAC. 5. Defendant JAMES NETZER ("NETZER") is an individual and, at all times mentioned herein, was a resident of Orange County, State California. At all times mentioned herein NETZER was and is the Facility Committee Chair of NAC and a director sitting on the Board of Directors for NAC. 6. Defendant WILLIAM WHITFORD a.k.a BILLY WHITFORD ("WHITFORD") Iis an individual and, at all times mentioned herein, was a resident of Orange County, State I California. At all times mentioned herein WHITFORD was and is the Executive Director for I NAC. 7. Defendant GREG COLLINS ("COLLINS") is an individual and, at all times mentioned herein, was a resident of Orange County, State California. At all times mentioned herein COLLINS was and is a director sitting on the Board of Directors for NAC. 8. The following paragraphs of this Complaint are alleged on information and belief whether or not so designated. From time to time as alleged herein GRANT, VAN CLEVE, NETZER, WHITFORD, COLLINS and DOES 1 through 50 are collectively referred to as "Defendants." 9. ROLFES is ignorant of the identities of defendants Does 1 through 50, inclusive, and therefore sues these defendants by such fictitious names. The Doe defendants may be COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 �14 22 23 24 25 26 27 28 individuals, partnerships, or corporations. ROLFES is informed and believes, and thereon alleges that at all times mentioned herein, each of the Doe defendants was the parent, subsidiary, agent, servant, employee, co -venturer, and/or co-conspirator of each of the other defendants and was at all times mentioned, acting within the scope, purpose, consent, knowledge, ratification and authorization of such agency, employment, joint venture and conspiracy. ROLFES will atnend this Complaint to allege their true names and capacities when the same is ascertained. ROLFES is informed and believes and thereon alleges that each of the fictitiously named Doe defendants is responsible in some manner for the occurrences alleged herein, and that ROLFES' damages as alleged herein was proximately caused by their conduct. 10. ROLFES is informed and believes and thereon alleges that GRANT, VAN CLEVE, NETZER, WHITFORD, COLLINS and DOES 1 through 20 are, and at all times mentioned herein were, the alter egos of NAC and each of them were a mere shell, instrumentality and conduit through which GRANT, VAN CLEVE, NETZER, WHITFORD, COLLINS and DOES 1 through 20, carried on their business and that there exists and, at all times alleged herein, has existed a unity of interest and ownership between such Defendants such that any separateness has ceased to exist, in that GRANT, VAN CLEVE, NETZER., WHITFORD, COLLINS and DOES 1 through 20, have and continue to use the assets of NAC for their own personal benefit and have caused assets of NAC to be transferred to them without adequate consideration. GRANT, VAN CLEVE, NETZER, WHITFORD, COLLINS and DOES I through 20, operated NAC without appropriate meetings, failed to keep adequate records of NAC financial activities, and GRANT, VAN CLEVE, NETZER, WHITFORD, COLLINS and DOES 1 through 20 have entered into personal transactions with NAC and completely controlled, dominated, managed and operated NAC and intermingled NAC' S assets with their own to suit their own convenience and benefit. All of the acts alleged herein were done with consent, knowledge, ratification and authorization of each of the other Defendants. 11. Defendants are and, at all times mentioned herein, were (a) conducting business in the County of Orange, State of California, and (b) the employer of ROLFES consistent with the COMPLAINT I 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 California Labor Code and Industrial Welfare Commission Wage Orders ("Nage Orders"). ROLFES further alleges that Defendants, directly or indirectly controlled or effected the working conditions, wages, working hours, and conditions of employment of ROLFES and so as to make each of said Defendants the employers of ROLFES and liable under the statutory provisions set I ! forth herein. 12. ROLFES has exhausted all required administrative remedies, including filing of a I complaint with the Department of Fair Employment and Housing. A Right to Sue notice was issued by the Department of Fair Employment and Housing as against the defendants herein on or about October 8, 2018 (A true and correct copy of the Right to Sue notice is attached hereto and incorporated herein by this reference as Exhibit "A"). OPERATIVE FACTS 13. By way of background, NAC was incorporated in or around March of 1982 in Newport Beach, California and was later approved as a non-profit public benefit corporation offering the public opportunities in the Olympic -style water sports of rowing, canoeing, and kayaking competition. Indeed, NAC'S Mission Statement provides that it is "an extraordinary community resource whose mission is to teach and inspire athletes of all ages, abilities and backgrounds by fostering a passion for Olympic style rowing, kayaking, canoeing and related marine activities..." As a tax-exempt organization under section 501(c)(3) of the Internal Revenue Code, NAC must be organized and operated exclusively for the exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to the benefit of any private shareholder or individual. NAC must not be organized or operated for the benefit of any private interests, and no part of NAC'S net earnings may inure to the benefit of any private shareholder I or individual. 14. In or around 1990, NAC'S 1989 by-laws, which had been validly passed by the NRC's Board, giving the NAC'S members the right to elect their directors, were replaced. The 1990 by-laws striped MAC'S members of their voting rights, and gave the NAC'S directors, namely GRANT, VAN CLEVE, COLLINS and NETZER the power to vote COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 20 21 22 23 24 25 26 27 28 themselves on to the Board indefinitely. Hence, the then Board of Directors of NAC cemented their power and control over the organization. 15. NAG'S 1990 amendment to by-laws, which have since been amended multiple times, were never valid. Indeed, NAUS members were never given the required notice for such a change, NAC'S members did not approve the change that strip them of their voting rights, as is required by law, and the amendment violated the required legal procedures for non-profit corporation. 16. Through the years following its creation, NAC achieved success in local, regional and national regattas. As its reputation for Junior Rowing Olympic style program grew, NAC realized a marked increase in donations and income to where NAC now receives approximately $2,000,000.00 in revenue per year. 17. Despite the marked increase in NAC'S donations and income, in or about 2015, WHITFORD embarked on a fundraising campaign claiming the NAC was in dire need of a signification influx of money, in excess of $200,000, or NAC would have to lock up the boats. In response, a group of concerned parents (hereinafter referred to as the "Parent Group") began asking questions of the NAC' S Board members about the management and handling of NAC' S finances. The Parent Group demanded financial transparency and fiscal accountability of the management and handling of NAC finances, and in particular WHITFORD'S apparent use of MAC'S funds and facilities for his own personal use and benefit, with the knowledge, consent and authorization of GRANT, VAN CLEVE, COLLINS and NETZER. 18. On or about June 30, 2016, the Parent Group delivered a letter to the NAC' S Board of Directors, attention GRANT, VAN CLEAVE, and WHITFORD, outlining the preliminary results of a financial analysis of the NAC and Junior Rowing Program for several years. The letter, and subsequent revised analysis presented in September 2016, outlined their findings, including approximately $200,000.00 in missing cash, conflicting historical financial statements, and $150,000.00 of unreported debt that put the Junior Rowing Program in a precarious financial position. (A true and correct copy of the June 30, 2016, letter addressed to s COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 NAC Board of Directors is attached hereto and incorporated herein by this reference as Exhibit "]B"). 19. In response to the questions and concerns raised by the Parent Group, GRANT, VAN CLEAVE, NETZER and WHITFORD embarked on a concerted and comprehensive campaign to conceal evidence of their collective wrongdoing, and preclude fellow directors Bruce Ibbetson and Donna Warwick from their legally -required access to financial records of the NAC. 20. WHITFORD, with the knowledge, consent and authorization of GRANT, VAN CLEVE, COLLINS and NETZER, engaged is a scheme of financial misappropriation and to obtain improper personal and financial benefits for himself and his family. In an apparent disregard of their fiduciary duties to NAC and its donors, GRANT, VAN CLEVE, COLLINS and NETZER consented, ratified and facilitated WHITFORD wrongful and ostensibly illegal conduct. For example, GRANT, VAN CLEVE, COLLINS and NETZER participated in, consent to, ratified and facilitated WHITFORD' S ability to do, among other things, the following: (a) Loss, theft, or misappropriation of at least $227,000 per an independent, third - parry forensic analysis from Hanzich & Company', dated June 1, 2017, of fluids donated or paid to the Junior Rowing Program (A true and correct copy of the Hanzich & Company analysis is attached hereto and incorporated herein this reference as Exhibit "C"); (b) Use of NAC resources, including premises and funds, to operate for-profit business solely for the benefit of themselves and non -NAC persons; (c) Using NAC funds to purchase items for themselves and otherwise to fund their personal lifestyles; f Hanzich & Company, Inc., is a full service public accounting firm providing business consulting, tax and other financial services, as well as forensic accounting services for litigation purposes. A group of concerned parents retained Hanzich & Company, Inc. to prepare a financial analysis of NAC for the years ended December 31, 2011, 2012, 2013, 2014, 2015 and 2016. On June 1, 2017, Hanzich & Company, Inc.'s issued its report to Bruce lbbetson, who at the time was a member of the Board of Directors of NAC. 6 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 (d) Fraudulently replacing the NAC's 1989 by-laws with by-laws that were never legally adopted in order to perpetuate themselves in office to continue their misconduct and self-dealing; (e) Engaging in an ongoing pattern of deceit to cover up their misconduct; (f) Using NAC fiends to purchase automobiles for the NAC that were then registered solely under WHITFORD'S name, one of which is driven by WHITFORD as his personal vehicle, and another of which had gone missing. It was later discovered that WHITFORD sold the vehicle to his brother-in-law; (g) Using NAC funds to pay for all expenses for those automobiles, including fuel; (h) Using NAC issued Credit Cards to purchase personal items at West Marine, Home Depot, Amazon.com, and other locations; (i) Using thousands of dollars of NAC purchased gasoline per month in personal vehicles, including while on vacation; (j) Using NAC boats for vacations, birthday parties, and other non -NAC purposes; (k) Using cash paid for NAC services for WHITFORD' S own personal and financial benefit; (1) The misappropriation of NAC training fees. Specifically, WHITFORD directed two NAC rowing coeds, who acted as part-time coaches, to collect fees for a "middle school rowing program" in cash. WHITFORD directed the coaches retain 213 (two-thirds) of these cash fees for themselves. The coaches regularly delivered the remaining 113 (one-third) of the cash fees to WHITFORD. These fees were never reflected in NAC revenue or otherwise accounted for in NAC financial records, and (m) Operated John Puakea-Billy Whitford, Inc., Puakea Designs and Outrigger Zone to sell and distribute "unlimited" number of canoes and paddles using NAC address, land, facilities, trailers, employees, supplies and funds from approximately 2011 to present. Using NAC employees to process container 7 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 shipments and distribution. Using NAC employees on NAC time to work for Puakea Designs to manufacture shafts, handles, and paddles, as well as building and customizing canoes. 21. The NAG incurred the operational expenses and suffered the loss of these resources and funds, while WHITFORD and others retained 100% of the income. By allowing and participating in the for-profit business operations, as set forth herein, WHITFORD, GRANT, VAN CLEVE, COLLINS and NETZER placed NAC'S 501(c) 3 non-profit status in jeopardy of being rescinded or revoked. 22. On numerous occasions WHITFORD created and directed fundraising activities under NAC'S umbrella to raise funds for the Junior Rowing Program. However, WHITFORD, falsely represented to the public that the funds were for the Junior Rowing Program only. I Instead, WHITFORD misappropriated the monies obtained through the fundraising activities for I the Junior Rowing Program and used the funds for non -Junior Rowing expenses. GRANT, VAN I CLEVE, COLLINS and NETZER consent to, ratified and facilitated WHITFORD'S ability to use the monies specifically raised for the Junior Rowing Program on "whatever he wanted". For I example, Junior Rowing funds were used for, among other things, to pay for WHITFORD'S I personal expenses and for his personal financial gain and benefit. 23, As a result of the mismanagement of NAC'S Junior Rowing Program and the misappropriation of the Junior Rowing Program's assets, the Parent Group demanded that NAC hire someone with a business background who would provide transparency and accountability of NAC'S Junior Rowing Program's finances and to ensure that monies raised for the Junior Rowing Program would not be diverted for other non -Junior Rowing expenses. NAC'S Board held a meeting open to all to discuss who would be hired to oversee NAC'S Junior Rowing Program's finances and act as the Director of the Junior Rowing Program, At the meeting, MAC'S Board decided that ROLFES would be hired on a fulltime basis as the Junior Rowing Program Director, and he would report to WHITFORD. On or about, August 1, 2016, ROLFES and NAC entered into an employment agreement and in August of 2017, ROLFES received a 8 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12' 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 raise, which was memorialized in an agreement on August 1, 2017 (hereinafter "Agreement"). The 2017 Agreement memorialized that ROLFES' salary would be increased to $1,576.93 biweekly. (A true and correct copy of the Agreement is attached hereto and incorporated herein by this reference as Exhibit "W). NAC provided ROLFES with a written description of his duties as the Director of Junior Rowing. (A true and correct copy of the Director of Junior Rowing Job Description is attached hereto and incorporated herein by this reference as Exhibit "E"). Just sixteen days after ROLFES was hired as NAC' S Director of Junior Rowing, members of the Parent Group sent ROLFES a letter setting their conclusions of NAC's financial records and current financial condition. (A true and correct copy of the Parent Group's August 16, 2016, I letter is attached hereto and incorporated herein by this reference as Exhibit "F") 24. ROLFES held the position of the Director of Junior Rowing of NAC until he was I wrongfully terminated on August 1, 2018. Prior to being hired by NAC, ROLFES had been I involved in NAC and fundraising activities for the NAC Junior Rowing Program,. for approximately 6 years. ROLFES' three children are current and past rowers at NAC. 25. Over the past few years, ROLFES noticed a disturbing trend with regard to the donated funds that he and others involved with the NAC Junior Rowing Program have worked so hard to raise. Despite the fact that many fundraising events were specifically for the Junior Rowing Program, and that donors were specifically told that their donations would be restricted and used for the specific equipment needed for the Junior Rowing Program, the donations would be used for non -Junior Rowing expenses. Remarkably, at no time were Junior Rowing Program donors ever told that their monies were being used for non -Junior Rowing expenses or for WHITFORD' S personal use. 26. For example, last April 2017, the Junior Rowing Program conducted a fundraising campaign using the online platform, "Classy,org", to raise money specifically to buy two new four -person vowing boats. By May 1, 2017, approximately $46,000 was raised for this specific purpose from people who were told in writing, and via videos featuring pleas from the head Coaches for the Junior Rowing Program that their donations were for this specific purpose. 9 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 According to NAC internal financial records, the NAC's bank balance was $57,975.00 on that date. On May 3, 2017, a payment of $15,000 was made to pay down the Chase Credit Card. On May 5, 2017, another payment of $20,000 was made to pay down the Chase Credit Card leaving $26,528.27 in the bank account. On May 12, 2017, the bank account balance, per internal NAC records, was $948.32 and yet none of the money raised by the NAC Junior Rowing Program's Classy, org fundraising campaign had been spent on its intended purpose, and no four -person rowing boats were purchased. Indeed, the Chase Credit Card was a primary method of misuse of NAC funds. In June of 2017, the Parent Group put together a power presentation for the NAC'S Board of Directors detailing their concerns regarding inappropriate business activities and financial mismanagement at NAC. (A true and correct copy of the Power Point Presentation is attached hereto and incorporated herein by this reference as Exhibit "G"). 27. On August 28, 2017, ROLFES attended an executive session of the NAC'S Board of Directors. WHITFORD, the Executive Director of the NAC, Kirsten Hermstead, NAC's Director of Marketing & Development and Board Members GRANT, Susan Skinner, VAN CLEAVE, NETZER, Bruce Ibbetson, Donna Warwick, Steve Patterson, and COLLINS were also in attendance. During the meeting, members raised a number of the concerns and addressed them directly to WHITFORD, 28. One of the major concerns that was before the NAC'S Board and others present at the executive session was that it had become apparent that a for-profit business was being run out of NAC. This was a major concern because, as a non-profit organization, NAC cannot involve itself with for-profit activities. When asked about this, WHITFORD admitted that Puakea Designs (a for-profit company, See Exhibit "G") was running several business operations out of NAC. WHITFORD admitted that Puakea Designs was having its paddles manufactured in NAC'S shop. WHITFORD further admitted that NAC employees were used to manufacture paddles for Puakea Designs in NAC'S shop, and that NAC assets were used to make the paddles. 29. In addition, WHITFORD admitted that four, 45 -foot Chinese shipping containers full of Puakea Designs' outrigger canoes had been dropped shipped at NAC not for use at NAC, 10 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 but rather for the sale and distribution to third party purchasers. WHITFORD further admitted that NAC employees were performing Puakea Designs distribution services for the United States West Coast, NETZER, while he was renegotiating the NAC's lease with the City of Newport Beach, stated that he was aware that these container shipments were being shipped to the NAC for commercial distribution. 30. Puakea Designs was not the only for-profit business being run out of the NAC. It also came to light that several NAC shop employees were running a boat repair and painting for profit business out of NAG'S shop. In running this under-the-table business, NAC employees used NAC supplies and assets, such as paint, parts and tools purchased with NAC funds. Customers of the boat repair shop included Ms. Skinner (former NAC Board of Director), UCI, and So Cal. Scullers, all of whom paid for these services with cash given directly to NRC's employees. WHITFORD admitted that he was aware of this operation, and that he had even referred customers to the businesses. 31. Another problem that had come to light was the fact that NAC salaried coaches I were getting paid in cash under the table by the NAC Masters Women Rowing Program ("WOW") for coaching services performed at NAC. WHITFORD admitted that he facilitated I these transactions, and that it had been occurring for several years. 32. While performing a review of NAC' S financials, ROLFES, uncovered these facts as well as the fact that WHITFORD caused targeted donations made to the Junior Rowing Program was instead spent on other NAC programs and NAC's General Operating expenses, without the knowledge and consent of the donors. During the August 28, 2017, executive session, WHITFORD admitted to the misappropriation of Junior Rowing Program donations stating: "I have operated the NAC for decades, based on the simple policy that it pays its bills from the income it receives. If that is something that needs changing, NAC'S Board has to make that decision, not me, but this is how I do it and the Board never told me not to or gave me any financial resources to help with this matter." 33. WHITFORD further stated: "I run the NAC like I'm the Dad with the wallet. I 11 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 control where the money is to be spent no matter where it comes from. I set up the accounting system to put things into silos, thinking it would be easier for the Board to understand, but that was a huge mistake, because now people expect the money to be spent on where it came from and that's not how I do it." 34. Another issue that had been raised by a group of NAC parents and members was the use of the NAC's credit cards by employees (including WHITFORD himself) for personal expenses, including fuel, groceries, lunches, clothing, sunglasses, Halloween costumes, and home fixtures (for their own homes). This was addressed at this same Executive Session Meeting, by VAN CLEAVE, when he stated, that he had reviewed all of the credit card statements and expenses and he determined that all the expenses were legitimate expenses. However, when questioned about his statement, VAN CLEAVE changed his statement and said that the NAC does not have a spending/expense policy, so the personal expenses are just to being considered as "perks" of the job. 35. WHITFORD further admitted to purchasing two trucks in his own name using NAC funds, including the use of funds that were derived from a loan to NAC, by NETZER (NAC Board Member). Moreover, WHITFORD admitted that he used NAC funds to pay a $10,000+ personal liability to the Internal Revenue Service, and directed to have NAC expense I the transaction. 36. On March 29, 2018, ROLFES accompanied Christine Emmet, a Junior Rowing parent and active NAG volunteer, to a March 29, 2018, meeting with GRANT at Peet's Coffee on 17th St. in Costa Mesa, The purpose of the meeting was to discuss allegations of questionable and/or illegal activity at NAC, allegations which were of great concern to Junior Rowing parents and the NAC community as a whole. 37. The meeting arose from a March 22, 2018, email sent by Ms. Emmel to GRANT, and sent to various NAC community members, including ROLFES. In the email, Ms. Emmet I expressed and summarized a number of concerns that had been expressed by many members of the NAC community, and included a bullet point list of specific allegations of wrongdoing. (A 12 COMPLAINT I 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 true and correct copy of Ms. Emmel's March 22, 2018, email is attached hereto and incorporated herein by this reference as Exhibit "B"). 38. In response to Ms. Emmel's email, GRANT sent an email offering to meet with Ms. Emmel and "go through" the claims "individually." GRANT also sent the email to ROLFES. (A true and correct copy of GRANT'S March 23, 2018, email is attached hereto and incorporated herein by this reference as Exhibit "I"). 39. Before the meeting took place, Ms. Emmel sent another email in which she expressed the importance of a written response and, to the extent GRANT rather not take on the task of written explanations, offered to transcribe the answers he was to provide at the meeting, and to communicate those answers to the other recipients of the email, including ROLFES. (A true and correct copy of Emmel's March 23, 2018, email is attached hereto and incorporated herein by this reference as Exhibit "J"). 40. On March 29, 2018, ROLFES accompanied Ms. Emmel to the meeting with GRANT. GRANT had previously agreed to ROLFES' presence at the meeting. During the meeting, the issues raised in Ms. Emmel's email were extensively discussed, and ROLFES witnessed Ms. Emmet taking detailed notes. 41. On May 15, 2018, ROLFES received an email from Ms. Emmel attaching a copy of her handwritten notes. The body of the email also contained a typewritten version of those notes. (A true and correct copy of Emmel's May 15, 2018, email is attached hereto and incorporated herein by this reference as Exhibit "K"), 42. As a result of ROLFES' repeated disclosure of the wrongful and illegal conduct as alleged herein, WHITFORD embarked on a campaign to retaliate against ROLFES. WHITFORD and in August of 2018, manufactured and disclosed to the public false and defamatory accusations against ROLFES from concealing an alleged rape of a NAC rower, claiming the ROLFES was drunk at numerous regattas, to permitting NAC rowers to engage in fist fights. WHITFORD made these false and defamatory accusations public in an effort to destroy ROLFES' reputation. As a result of ROLFES' conduct of continuing to disclose, resist COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 and object to Defendants wrongful and illegal conduct as alleged herein, WHITFORD, in retaliation against ROLFES' protected activity pursuant to Labor Code § 1102.5, terminated ROLFES' employment. On August 1, 2018, WHITFORD personally delivered to ROLFES written notice of his termination. (A true and correct copy of WHITFORD's August 1, 2018 termination letter is attached hereto and incorporated herein by this reference as Exhibit "L" ). 43. On August 3, 2018, ROLFES responded to WHITFORD' S termination letter in a letter to NAC's Board members. In his letter, ROLFES specifically responded to each of the false and defamatory allegations against him. The Board controlled by GRANT, VAN CLEVE, COLLINS and NETZER did nothing and by virtue of such conduct consented to, ratified, and authorized WHITFORD'S wrongful termination of ROLFES. (A true and correct copy of ROLFES' S August 3, 2018 letter is attached hereto and incorporated herein by this reference as Exhibit "WI). FIRST CAUSE OF ACTION (Whistleblower Retaliation Against Al! Defendants) 44. ROLFES incorporates herein by reference each and every allegation contained in Paragraphs 1 through 43, inclusive, of the Complaint, as though set forth in full. 45. Beginning in August 2017, through the remainder of ROLFES' employment at NAC, ROLFES was subjected to a systematic and malicious campaign of retaliation for his disclosure of and resistance and objection to Defendants misappropriation of funds and donations of the Junior Rowing Program as well as WEITFORD'S operation for profit businesses out of NAC'S facilities. ROLFES' conduct in disclosing, resisting and objecting to Defendants wrongful and illegal, conduct as alleged herein was protected activity pursuant to Government Code § 12940 et seq. ROLFES' refusal to engage, consent, or otherwise acquiesce to the wrongful conduct and illegal activity, as alleged herein, is and was a protected activity pursuant to Labor Code § 1102.5. 46. ROLFES was threatened, intimidated and harassed and suffered adverse economic consequences, subjected to a hostile work environment and wrongfully discharged 14 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 after engaging in a protected whistleblower activity and refusing to permit such activity to continue. 47. As proximate result of the retaliation as alleged herein, ROLFES has suffered emotional distress and economic loss in an amount according to proof at the time of trial but in excess of the jurisdictional minimum of this court. 48. By virtue of the wrongful and illegal acts as alleged herein, ROLFES has been prevented from attending his usual occupation and thereby has suffered lost earnings in an amount according to proof at the time of trial but in excess of the jurisdictionall minimum of this court. 49. ROLFES alleges, that the aforementioned acts of Defendants were willful and malicious in that wrongful and illegal acts were committed with the intent to injure ROLFES and to destroy ROLFES' reputation with conscious disregard for ROLFES' rights, thereby warranting an award of punitive damages in an amount appropriate to punish Defendants and deter Defendants and others from engaging in similar misconduct in the fixture. SECOND CAUSE OF ACTION (Wrongful Discharge In Violation Of Public Policy Against All Defendants) 50. ROLFES incorporates herein by reference each and every allegation contained in Paragraphs 1 through 49, inclusive, of the Complaint, as though set forth in full. 51. Defendants wrongful and illegal conduct violated Labor Code § 1102,5 52. ROLFES' conduct in refusing to engage, consent, or otherwise acquiesce to the wrongful conduct and illegal activity and disclosing such conduct inured to the public benefit at Marge. 53. ROLFES' conduct in refusing to engage, consent, or otherwise acquiescent to the wrongful conduct and illegal activity and disclosing such conduct resulted in his wrongful termination in violation of public policy. 54. As proximate result of the retaliation as alleged herein, ROFLES has suffered emotional distress and economic loss in an amount according to proof at the time of trial but in 15 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 excess of the jurisdictional minimum of this court. 55. By virtue of the wrongful and illegal acts as alleged herein, ROLFES has been prevented from attending his usual occupation and thereby has suffered lost earnings in an amount according to proof at the time of trial but in excess of the jurisdictional minimum of this court. 56. ROLFES alleges, that the aforementioned acts of Defendants were willful and malicious in that wrongful and illegal acts were committed with the intent to injure ROLFES and to destroy ROLFES' reputation with conscious disregard for ROLFES' rights, thereby warranting an award of punitive damages in an amount appropriate to punish Defendants and deter Defendants and others from engaging in similar misconduct in the future. THIRD CAUSE OF ACTION (Breach Of The Implied Covenant Of Good Faith and Fair Dealing Against NAC) 57. ROLFES incorporates herein by reference each and every allegation contained. in Paragraphs 1 through 56, inclusive, of the Complaint, as though set forth in full. 58. There existed the implied covenant of good faith and fair dealing in the Agreement between ROLFES and NAC that neither party will do anything which will injure the right of the other to receive the benefits of the Agreement. 59. NAC breached its implied covenant of good faith and fair dealing in the Agreement between ROLFES and NAC by wrongfully terminating ROLFES in retaliation for ROLFES' conduct in refusing to engage, consent, or otherwise acquiescent to the wrongful conduct and illegal activity and by reporting such conduct to members of NAC. 60. At all times mentioned herein, ROLFES performed his contractual obligations in good faith and competently and gave no basis or reason for NAC to breach the implied covenant of good faith and fair dealing. 61. The law imposes s duty on NAC, in connection with the Agreement, to act fairly and in good faith towards ROLFES. NAC covenanted to give full cooperation to ROLFES in his performance pursuant to the Agreement and to refrain from any act which would prevent or 16 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 impede any of the conditions of the Agreement from being performed, which would deny, or which would prevent ROLFES from receiving the benefits of the Agreement. 62. NAC' S wrongful and illegal conduct against ROLFES constitutes a breach of the Agreement which existed between ROLFES and NAC. 63. By virtue of the wrongful and illegal acts as alleged herein, ROLFES has been prevented from attending his usual occupation and thereby has suffered lost earnings in an amount according to proof at the time of trial but in excess of the jurisdictional minimum of this court. FOURTH CAUSE OF ACTION (Unlawful Business Practices in Violation of Business and Professions Code § 17200 Against All Defendants) 64. ROLFES incorporates herein by reference each and every allegation contained in Paragraphs 1 through 63, inclusive, of the Complaint, as though set forth in full. 65. Beginning from the date of ROLFES' employment to his wrongful termination, Defendants harassed, retaliated against ROLFES based on his whistleblowing regarding the wrongful and illegal conduct of Defendants and thereby violating Business & Professions Code § 17200, and Labor Code § 1102.5. 66, The wrongful and illegal conduct by Defendants constitute unlawful business acts and practices within the meaning of Business & Professions Code § 17200 and Labor Code § 1102.5. 67. As a direct and proximate result of the aforementioned acts, ROLFES has been and is irreparably harmed by Defendants' unfair business practices and unfair competition. As there is no adequate remedy at law, therefore, ROLFES is entitled to injunctive relief and also an order of restitution of all of Defendants wrongfully obtained monies due to the conduct alleged herein. 17 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12' 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 FIFTH CAUSE OF ACTION (Defamation Against WHITFORD) 68. ROLFES incorporates herein by reference each and every allegation contained in Paragraphs 1 through 65, inclusive, of the Complaint, as though set forth in full. 69. WHITFORD caused to be published false and unprivileged communications tending directly to injure ROLFES in his business and professional reputation. 70. More specifically, in August of 2018, WHITFORD engaged in a campaign of making public false and defamatory statements against ROLFES that he concealed an alleged rape of a NAC rower, claiming the ROLFES was drunk at numerous regattas, and that he permitted NAC rowers to engage in fist fights. WHITFORD made the false and defamatory statements public in an effort to destroy ROLFES' reputation and to force him out as the Director of the Junior Rowing Program. 71. As a proximate result of the defamatory statements made by WHITFORD, as alleged herein, ROLFES has suffered injury to his professional reputation, and further has suffered and continues to suffer embarrassment, humiliation, and anguish, all to his damage in an amount according to proof. 72. WHITFORD committed the acts alleged herein maliciously, fraudulently, and oppressively, with the wrongful intention of injuring ROLFES, and acted with an improper and evil motive amounting to malice and in conscious disregard of ROLFES' rights. Because the acts taken toward ROLFES were carried out by WHITFORD acting in a deliberate, cold, callous, and intentional manner in order to injure and damage ROLFES, he is entitled to recover punitive damages from WHITFORD in an amount according to proof PRAYER FOR RELIEF WHEREFORE, ROLFES prays for judgment as follows: FOR THE FIRST CAUSE OF ACTION (1) For compensatory damages in an amount according to proof at the time of trial; (2) For consequential damages in the amount according to proof at the time of trial; 18 COMPLAINT 1 2 3 4 5 6 7 8 9 1d 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 (3) For pre judgment and post judgment interest as provided by law; (4) For cost of suit incurred herein in an amount according to proof at the time of trial; (5) For reasonable attorney's fees in an amount according to proof at the time of trial; and (6) For such other and further relief as the Court deems just and proper. FOR THE SECOND CAUSE OF ACTION (1) For compensatory damages in an amount according to proof at the time of trial; (2) For consequential damages in an amount according to proof at the time of trial; (3) For punitive damages in an amount according to proof at the time of trial; (4) For pre -judgment and post -judgment interest as provided by law; (5) For cost of suit incurred herein in an amount according to proof at the time of trial; (6) For reasonable attorney's fees in an amount according to proof at the time of trial; (7) For such other and further relief as the Court deems just and proper. FOR THE THIRD CAUSE OF ACTION (1) For compensatory damages in an amount according to proof at the time of trial; (2) For consequential damages in an amount according to proof at the time of trial; (3) For pre judgment and post judgment interest as provided by law; (4) For cost of suit incurred herein in an amount according to proof at the time of trial; (6) For reasonable attorney's fees in an amount according to proof at the time of trial; and (7) For such other and further relief as the Court deems just and proper FOR THE FOURTH CAUSE OF ACTION (1) For compensatory damages in an amount according to proof at the time of trial; 19 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 (2) For consequential damages in an amount according to proof at the time of trial; (4) For pre judgment and post judgment interest as provided by law; (5) For preliminary and permanent injunction; (6) For the current Board of Directors to be dissolved and new By -Laws enacted (7) For cost of suit incurred herein in an amount according to proof at the time of trial; (8) For reasonable attorney's fees in an amount according to proof at the time of trial; and (9) For such other and further relief as the Court deems just and proper. FOR THE FIFTH CAUSE OF ACTION (1) For compensatory damages in an amount according to proof at the time of trial; (2) For consequential damages in an amount according to proof at the time of trial; (3) For punitive damages in an amount according to proof at the time official; (4) For pre -judgment and post judgment interest as provided by law; (5) For cost of suit incurred herein in an amount according to proof at the time of trial; (6) For reasonable attorney's fees in an amount according to proof at the time of trial; and (7) For such other and further relief as the Court deems just and proper Dated: December 27, 2018 LAW...OFFICES OF PAUL J. BARBA By Laurie D. Rau Attorneys for Plaintiff Patrick Rolfes I /// rnA 20 COMPLAINT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 PLAINTIFF'S DEMAND FOR A JURY TRIAL Plaintiff PATRICK ROLFES hereby demands a trial by jury. Dated: December 27, 2018 L V� �FFICS OFAL`^. BARBA t By Laurie D. Rau Attorneys for Plaintiff Patrick Rolfes 21 COMPLAINT EXHIBIT A a' t. DEPARTMENT OF FAIR EMPLOYMENT & HOUSING DOWN XPANMSH 1228 Kamm De". Suite 1001 Elk Grove ICA 195759 �. ISOM 884-11384 jftce)1 (800)70 ORI) (TM I Callfprnla's Rewy ServlCC A4 711 http,/1www.dfeh,ca,gov t emall: caMa0xenter@dfeh.ca.`ov October 8, 2018 Laurie Rau 17291 Irvine Boulevard, Ste 395 Tustin, CA 92780 RE: Notice to Complainant's Attorney DFEH Matter Number: 201810-03827709 Right to Sue: Rolfes 1 Newport Aquatic Center et al. Dear (Laurie Rau: Attached is a copy of your complaint of discrimination flied with the Department of Fair Employment and Housing (DFEH) pursuant to the California Fair Employment and Housing Act, Government Code section 12900 et seq. Also attached is a copy of your Notice of Case Closure and Right to Sue. Pursuant to Government Code section 12962, DFEH will not serve these documents on the employer. You must serve the complaint separately, to all named respondents. Please refer to the attacher! Notice of Case Closure and Right to Sue for information regarding filing a private lawsuit in the State of California. A courtesy "Notice of Filing of Discrimination Complaint" Is attached for your convenience. Be advised that the DFEH does not review or edit the complaint form to ensure that it meets procedural or statutory requirements. Sincerely, Department of Fair Employment and Housing iUAjE Of OE CAUFQMMb iyuunesl wuumsrx p�,ynousur pllcnn mVE a NOR FDMINDf�W >r!1 DEPA(tTMENT OF FAIR EMPLOYMENT & HOUSING OIRECioN OVINK(SH :SL led ! 221$ Kausen Orive, Suite wo I FIk Grove 1 CA 195758 (aoo) 894-1684 Woke)1(830 700,23711 {77Y} I Calllo la's Relay Service at 711 htka://www.dfeh,ca4m1emoll;curtta&ceateeVdNh.ca.gov October 8, 2018 RE: Notice of Filing of Discrimination Complaint DFEH Matter Number, 201810-03827709 Right to Sue: Roffes 1 Newport Aquatic Center et al. To All Respondents}; Enclosed is a copy of a complaint of discrimination that has been filed with the Department of Fair Employment and Housing (DFEH) in accordance with Government Code section 12964. This constitutes service of the complaint pursuant to Government Code section 12962. The complainant has requested an authorization to file a lawsuit. This case is not being investigated by DFEH and is being closed immediately. A copy of the Notice of Case Closure and Right to Sue is enclosed for your records. Please refer to the attached complaint for a list of all respondent(s) and their contact Information. No response to DFEH is requested or required. Sincerely, Department of Fair Employment and Housing a �X STATE OF CALIFORNIA I ll sinass. Censumer Sanrire, and Irou un. Ao ,. GAVfRNOa r_rnnl NO f. HOWN JR. i >1l1 DEPARTMENT OF FAIR EMPLOYMENT & HousiNG Oi RECTOR MIN KISH I:llU I 2218 Ifausm drive, Sufte 1001 Elft Grove I CA 19S7S8 IBM) 1184 -HIM (Voice) 119001700.2320 JTT1J I Californfa's RelayServlce at 711 h1tpf/www.d1e.ca.gov I email: contactsenier@dfeb.ca.gov October 8, 2018 Patrick Rolfes 1161 North Anaheim Boulevard Anaheim, CA 92801 RE: Notice of Case Closure and Right to Sue DFEH Matter Number: 201810-03827709 Right to Sue: Rolfes / Newport Aquatic Center et al. Dear Patrick Rolfes, This letter informs you that the above -referenced complaint was filed with the Department of Fair Employment and Housing (DFEH) has been closed effective September 21, 2018 because an immediate Right to Sue notice was requested. DFEH will take no further action on the complaint. This letter is also your Right to Sue notice. According to Government Code section 12865, subdivision (b), a civil action may be brought under the provisions of the Fair Employment and Housing Act against the person, employer, labor organization or employment agency named in the above -referenced complaint. The civil action must be filed within one year from the date of this letter. To obtain a federal Right to Sue notice, you must contact the U.S. Equal Employment Opportunity Commission (EEOC) to file a complaint within 30 days of receipt of this DFEH Notice of Case Closure or within 300 days of the alleged discriminatory act, whichever is earlier. Sincerely, Department of Fair Employment and Housing rol L 161 EXHIBIT B June 30, 2016 To: NAC Board of Directors Attn: Sill Grant, John Van Cleave, Billy Whitford We are huge fans of the NAC and its Jr Rowing program. Our goal is to work privately with the NAC Board and its Executive Director to ensure we continue building on the NAC Jr Rowing prograrn successes of the past years. We are proactively working on a comprehensive and long term fund raising campaign to ensure that the NAC Jr Rowing program has financial stability and additional resources. In our efforts, we have run across numerous concerns. In the addendum we have summarized some of our operational concerns with the NAC, and we hope the NAC BOD will utilize the information to make important operational changes in order to enhance the experience of the NAC community in general and the Jr Rowing program in particular. In an effort to keep our June 30th meeting focused on how we move forward, we do not intend to discuss or debate our specific NAC operational financial and employee management concerns. We will be happy to discuss the specific concerns and resolution ideas of these specific issues during additional meetings. We want to privately and proactively work out an agreeable resolution to our operational concerns. Our cornerstone requests to immediately improve the operations of the NAC Jr Rowing Program for the upcoming season are: 1. Planned 1 Discussed Jr Rowing coaching terminations and replacement hiring's are placed on hold. 2. An Executive Director of the Jr Rowing program, reporting directly to the BOD, is collaboratively hired. The Executive Director of the Jr Rowing program has responsibilities that include managing all of the NAC Jr Rowing program coaches, financials and accounting with NAC BOD oversight and appropriate accounting support. We believe these changes will benefit the operations of the entire NAC. We look forward to meeting with you and proactively improving the Jr Rowing Program, Sincerely, Jr Rowing Parent Group cc: Bruce Ibbetson, Greg Collins, James Netzer, Susan Skinner, Donna Warwick, Linda Hayes, Steve Patterson June 30, 2016 Addendum: Financial Management Concerns: L Inaccurate accounting of NAC programs. 2. 2015 Jr Rowing program dues collected/reported for —145 of the —180 rowers. Which equates to approximately $131,000 or 20% of the dues being uncollected or missing. 3_ 2014 Jr Rowing program dues collected/reported for —140 of the —180 rowers. Which equates to approximately $147,000 or 22% of the dues being uncollected or missing. 4. It is our understanding that only 2-3 Jr Rowing program scholarships with a total value of approximately $11,100, were given during the 2015 season. 5. Discounts for dues, membership fees clothing, etc... are applied to NAC customers at the sole discretion of the Executive Director without following a publically available policy. 6. The Jr Rowing net income balance appears to be short of funds, as per the last three years of reported financials the Jr Rowing surplus is approximately $328,000 or approximately $110,000 annually. 2015 Surplus $145,705 • 2014 Surplus $87,388 • 2013 Surplus $95,596 • The surplus capital expenses requiring BOD approval and the corresponding capital expenditures approvals should be on file. 7. Money collected from Jr Rowing used equipment sales do not always come back to the Jr Rowing program_ 8. NAC hourly membership business allows cash collections, exposing the NAC. Employee Management Concerns: 1. Employee harassment 2. Paychecks have been withheld by management 3. Management threatening to withhold employee pay 4. Undocumented employee compensation 5. Management renegotiating, verbally agreed to employee compensation, arbitrarily lowering employee pay 6. No job descriptions 7. Management listening in and watching believed to be private conversations and meetings at the NAC via webcams 8. No performance reviews 9. Derogatory comments made by management about individual junior rowers 10. Directing NAC employees to work on personal property while being paid by NAC 11. Lack of performance improvement plan process 12. Retaliation for employee complaint escalation 13. No employee complaint escalation path 14_ Condescending behavior to women by management EXHIBIT C Financial Analysis With Supplemental Information NEWPORT AQUATICS CENTER INC. A Nat -for -Profit Organization Years Ended December 31, 2011, 2012, 2013, 2014, 201 Sand 2016 Report Date. June 1, 2017 Prepared by: David V. Hanzich, MBA, CPA, ABV, CVA, CFF, CFE HANZICH & COMPANY, INC. Certified Public Accountants 1600 Dove St., Ste, 111 Newport Beach, CA 92780 Tel: (949) 724-1820 Fax: (949) 851-2404 Hanzich & Company Certified Public Accountants June 1, 2017 Bruce Ibbetson Board of Director Newport Aquatics Center, Inc. 1 Whitecliffs Drive Newport Beach, California 92660 Re: Newport Aquatics Center, Inc. a Nat -far -Profit Organization Financial Analysis Dear Mr. Ibbetson: 1600 Dave Street, Suite 111 Newport Beach, California 92660 (949) 7241820 Fax (949) 851-2404 You have requested that I prepare a financial analysis of Newport Aquatics Center, Inc., a Not -for -Profit Organization for the years ended December 31, 2011, 2012, 2013, 2014, 2015 and 2016. The factors taken into account in completing my analysis and opinions are more fully set forth in the enclosed schedules and supporting documentation to include internal and external financial records and information obtained from public internet websites. The work performed by me does not constitute an audit in accordance with generally accepted auditing standards, It was a special order project with limited objectives. I do not express an opinion with regards to the accuracy of the financial statements and records, which I relied upon in arriving at the conclusion expressed above. Very truly yours, David V. Hanzich MBA, CPA, ABV, CFF, CVA, CFE W/report Hanzich & Company Certified Public Accountants September 30, 2016 NAC Junior Rowing Porents Group Newport Beach, CA 92660 1600 Dove S#:, Suite 111 Newport Beach, Calkornia 92660 (949) 724.1$20 Fax (749) 851-2404 Re: Financial Analysis of the Internal Accounting System of NAC Newport Aquatic Center To [lie Parents Group: Thank you. for your interest in our services and the opportunity to assist you with your current financial matter. Our analysis of the financial records for NAC Newport Aquatic Center (the "Organization") include the years 2011, 2012, 2013, 2014, 2015 and through the most current period in year 2016. 1 reconunend the following scope of the analysis for your situatiow Scope ofAnalysis: Analysis and identification of cash inflows and cash disbursement transactions. Identify and reconcile cash received from inember fees, Fund raisers, donations and unrelated business income to the internal accounting records Tracing and identification of cash disbursements through, check, transfers, withdrawals and other methods of payment and reconcile these payments to the internal accounting records Analysis of the fiila=ial sta[ernents to include the Statement of Financial Position (balance sheet) And Statement of Activity {profit and loss statement} to determine the accuracy and completeness of assets, liabilities and expenses as reflected in the accounting records and underlying financial supporting documentation • Analysis of the accounting (bookkeeping). recortis to the underlying financial supporting records to include cancelled checks, selected vendor invoices, credit card statements, loan records and other documents and comparison of actual transactions to the financial, accounting records. • Analysis of credit card purchases paid for by the Otganization After the completion of this analysis I will discuss the preliminary findings with the appropriate group members. Once my fundings are comrnunieated and approved by the the group, I can submit a formal report, A formal report will include the following information: • Scope of the analysis and the information considered • Objectives of the analysis • Procedures performed • Listing of findings (conclusions reached) • Supportingschedules and analyses to include example items such as cancelled checks and invoices • My qualifications, if applicable In order to complete my analysis, I will require the following information: RNANCIAL INFORMATION FOR. NAC NEWPORT AQUATIC„CENTER: Financial statements, including but not lirnited to Statement of Positions (balance sheets.), Statement of Activities (income statements) for years 2011, 2012, 2013, 2014, 2015 and through the most current date in year 201-6 If software such as Quick Books or Quicken is available, please provide a liackttp COPY of the accounting information on CD or flash drive. This copy should be turiteable or at? accotttttaotts copy. Also. include the usema me and password etsecl to access the accounting file. 2, Copies of all monthly Business Bank Statements and cancelled checks, For years 2011, 2012, 2013, 2014, 2015 and through the most current date in year 2016 3. Not for profit tax returns for years 2011, 2012, 2013, 2014, and 2015 4. Detail general ledgers years 2011, 2012, 2013, 2011, 2015 and January 2016 through the mast current elate in year 2016 Organization and or personal credit card statements paid for by the Organization For years 2011, 2012, 2013, 201.4, 2015 and through the mast current date in year 2016. 6. Program member listing or role for each program for years 2011, 2012, 2013, 2014, 2015 and through the most current date in year 2016 and program fee schedule for each year Additional financial information may be requited as our analysis progresses. If you agree to these services, please review the engagement agreement below., Engagement Agreement Thank you for retaining Hanzich.& Company, Certified Public Accountants (the "firrni') to Assist you in this matter. This agreement to provide consulting services for NAC Junior Rowing Parents Group (the "client") and Hanzich & Company outlines our understanding of the terms and objectives of this engagement. Descriptions of Services and Fees The client has retained Hanzich & Company to provide financial accounting services destribed in the scope of analysis noted above which may result in certain findings regarding cash inflows and cash disbursements. The -work performed by the firm does not constitute all audit in accordance with generally accepted auditing standards. It was a special order project with limited objectives. We do not express an opinion with regards to the accuracy of the financial statements and records, which wets relied upon in arriving at our conclusions and findings. Purpose of the Engagement As part of the engagement, we will prepare a written summary report of our findings. The Organization authorizes the firm, its employees, and agents to take whatever actions are, in our exclusive discretion, necessary or'appropriate for its to conduct the financial analysis. We plan to start the engagement upon receipt of the materials listed in our document request list, We anticipate our work on a preliminary report will be completed within 60 to 90 days from the receipt of the financial records. Upon completion of our analysis, we will arrange a meeting with the Group Members to discuss the findings and obtain approval of the report prior to the release of a final report. if for army reason we are unable to complete the financial analysis, we will not issue a formal report as a result of (lie engagement. We will resign from the engagement d we determine that continuing or completing the engagement will involve a breach of our ethical or professional standards. We understand that our financial analysis will be used by the clientt to assist them with their financial responsibilities related to the operations of the Organization. Also, our report may not be used by the client or any other person for any other purpose without our prior written consent; which may be granted or withheld in out- absolute discretion. 3 Per the terns of this agreement, neither our findings nor the &cope of our work. provides U.S, federal tax advice. Our findings and/or report cannof be used for the purpose of avoiding federal tax penalties or promoting, marketing or recommending to another party any transaction or matter based on our conclusions. The client will enclose the sum of $5,000.40 as an initial retainer in this matter. The client authorizes the fitin to tuse this retainer to pay the fees and other charges incurred in this cnse. Whenever the retainer is exhausted, the firm reserves the.right to demand fatther deposits. We estimate the cost/fees related to the scope of the work described above as follows: Financial Analysis: $15;000 to $20,000 Hanzich & Company understands that the client has proposed o fee limit not to exceed an amount of $20,000. The client acknowledges that upon prior notification by the accountant additional funding may be available if the scope of the work changes or is expanded as the analysis progresses. Other accounting costs such as Audits, Reviews, Compilations and Tax Compliance services are not included in the scope of our work in this engagement. The client understands that Hanzich & Company hourly rates tu-e as follows and are subject to change: David Hanzich $3$5.00 Senior Staff Accountant $135.00 to $250.00 Staff ACCOUiltant $75.00 to $100.00 Because the scope of the work will be determined by the etient and may be modified as the work progresses the casts estimates for services noted above may change, If, for any reason, the client decides the services of Hanzich & Company are uo longer needed, the client understands that only the unused portion of the aforementioned initial retainer shalt be refunded. Hanzich & Company will bill semi-monthly for time and costs expended in this matter. The client understands that the client is responsible to pity each bill within seven days from the date of the bill. A late fee equivalent to 10% per annum will be charged on any outstanding balance. If the bill is not timely paid, Hanzich & Company may find it necessary to cease all work and participation on this case. 4 Confidentiality All information and materials ofany form or description coltmted by us in the course of our engagement shall constitute .aur work files and wiif at all.thues, during and after completion of our engagement, reinain in. our exclusive possession. We shall have unlimited discretion to retain, discard; or dispose of our work files but will at all tunes imintain all information and ma€erial provided by the client in strictest confidence. We will use our best efforts to keep strictly confidential.:out conclusions and any report, its existence, and content, as well as the identity of the client and other identifying information. We will nevertheless have no liability to the client or any third party for information disclosed in, or pursuant to, any ruling, order, or proceeding of any court or other judicial or non -judicial forum or of any regulatory agency or similar instrumentality. Agreement This letter agreement is a legally binding contract between the client and us and will be binding upon, and inure to the benefit of, their respective heirs, assigns, successors -in - interest, and legal representatives (as applicable). It may not be amended without the prior written consent of both.parties. The client acknowledges having read this agreement in its entirety has had full opportunity to consider its terms, has had full and satisfactory explanation of same, and fully undeaxtards and agrees to be bound by the terms of this agte6nent. 1'he client and Hanzich & Company may terminate this agreement and or services at any time for any reason. Please indicate your understanding and acceptance of this agiument by executing this agreement in the space provided below where indicated and return it to our offices with a check in the amount of the retainer fee, indicating your authorization for us to proceed on the above terms and conditions. Please retain the second copy of this agreement for your files. I have attached any current CV for your review. In addition to this information, my background includes the following: • 15 years of experience in the audits of Not for Profits, specializing in audits of OMB 133 (Federally Funded) Organizations Prior audit and consulting clients For Governmental and not for profit agencies include: o Arrowhead United Way o Olive Crest - Orange-Cotiri.ty o Intemational Institute of Los Angeles o Various Water: Districts in Orange County o City of Industry Thank you for your interest in our firm. Very tr yours, David V. Hanzich, CPA MBA ABV CVA CFF CFE Hanzich & Company Certified. Public Accountants The Undersigned agrees to proceed on the above terms and conditions, By: 'L Date: lo -/"� l 6 �Y: -.4MalA. e. V)e,0"N LJ0,P-WLCt< Date: 1Vit L� Sc� r TABLE OF CONTENTS TRANSMITTAL LETTER PAGE INTRODUCTION 1 SIGNIFICANT FINDINGS SIGNIFICANT FINDINGS (EXPANDED) 3 SECTIONS FINANCIAL ANALYSIS - ANALYTICAL REVIEW 1 CASH FLOW ANALYSIS Z EMPLOYEE CREDIT CARD PURCHASES ANALYSIS 3 EMPLOYEE FUEL PURCHASE BY CREDIT CARD 4 ANALYSIS OF SUPPLIES AND MATERIALS 5 PURCHASES BY EMPLOYEES BY CREDIT CARDS ANALYSIS OF FINANCIAL REPORTING 5 ANALYSIS OF POTENTIAL CONFLICT OF INTEREST AND 7 RELATED PARTY TRANSACTIONS INTRODUCTION The Newport Aquatic Center (NAC) is a 501(c)3, non-profit organization located on public land in the City of Newport Beach, pursuant to a Ground Lease, a Conditional Use Permit, and Facilities Management Plan (collectively the Governing Documents with the City of Newport Beach). The specific purpose of the NAC Charter Is to provide a training facility for Olympic style rowing, canoeing, and kayaking. The NAC Is authorized by the Internal Revenue Service, the California Franchise Tax Board, and the City of Newport Beach (collectively "Authorizing Entities") as a tax exempt entity for this limited purpose. The NAC financial reporting (accounting) is departmentalized by the following Programs: • Dragon Boat Program • Junior Rowing Program • MOW, "Men on Water" Program • Outrigger program • Waterman's Academy Program + WOW, "Women on Water" Program • NAC Operations Department + Middle School Rowing Program (Off Books) SIGNIFICANT FINDINGS 1. Section 1: Financial Analysis and Analytical Review. The results of this analysis indicate the existence of many operational inefficiencies 2. Section 2: Gash Flow Analysis —Jr. Rowing Program. The net cash flow in the amount of $651,302 from years 2011 to 2016 was potentially used for personal expenses. 3. Section 3: Analysis of Employee Credit Card Purchases. An analysis shows total employee credit card purchases of $1,872,656 from 2011 to 2106, indicate some purchases that appear to be personal in nature. 4. Section 4: Analysis of Gasoline Purchases by Employee Credit Cards. An analysis of gasoline purchases by employees from years 2011 to 2016 appear to be excessive and potentially personal in nature. 5. Section 5: Analysis of Supplies and Material Purchases by Employee Credit Cards. An analysis of credit card purchases of supplies and materials in the amount of $293,984 for years 2011 to 2016 appears to be excessive and potentially personal in nature. 6. Section 6: Analysis of Financial Reporting. Comparison of internal financials with financials provided to donors shows material differences, 7. Section 7: Analysis of Potential Conflict of interest and Related Party Transactions, Based upon a review of publicly available web sites, there appears to be a "For -Profit" business involved with the production, distribution and retail sales of canoes and paddles which operates at the NAC facilities. This business may potentially use NAC assets to include employees, materials and facilities. Note: Additional investigation will be required to provide further evidence, if any, regarding potential misappropriation of NAC assets. This would include a detailed review of vendor purchase invoices and other purchase records, justification and purpose of purchases, a detailed review of the internal accounting and classifications of these purchases, and interviews with employees. SIGNIFICANT FINDINGS (EXPANDED) Section 1— Financial Analysis —Analytical Review I completed a financial analysis of the income statement to include revenue and expenses, by department (program). The results of this analysis indicate the existence of many operational inefficiencies. See Section 1 of Analysis for further discussion. Section 2 — Cash Flaw Analysis Potential misuse of Jr. Rowing Program membership and donated funds in the following amounts. (See Section 2 Schedule 3) Beginning Cash Balance (Estimate) 82,752 Net Annual Cash Flow: 2011 86,142 2012 126,445 2013 179,099 2014 53,939 2015 58,638 2016. 64,287 Net Cash Flow Before Jr. Rowing Fund Allocations to NAC 651,302 Jr. Rowing Fund Allocations to NAC Operations (424,200) Net Cash Flow After Jr. Rowing Fund Allocationsto NAC 227,102 Overview The Jr. Rowing Program has generated a net cash flow (revenue less program expenses) in the amount of $651,302 in total from years 2011 to 2016. The NAC Board of Directors has authorized the use of all net cash flow generated by the Jr. Rowing Program to cover all organizational operating costs (overhead) and for other programs costs. Although non-profit programs have a responsibility to cover a certain percentage of general and administrative costs, the allocated amounts from this program appear to be excessive and may have been used for "Non -Operating" expenses and/or potentially used for personal expenditures. These expenditures potentially include materials used for canoe and paddle production for distribution and retail sales, food, gasoline, travel, cell phones, medical and other purchased goods and services. These expenses do not appear to have been reimbursed to NAC, despite the general ledger notations actually requesting reimbursements in some cases. (See Section 3 3 —Employee Credit Card Analysis, Section 4—Gasoline Purchases, Section 5—Supp ties and Materials Purchases, Section 7 —Potential Related Party Transactions, Conflict of Interest) Additionally, the NAC Operations Department has generated income in the amounts of $849,518, $904,054 and $828,871 for years 2016, 2015 and 2014, respectively. This income is generated primarily from passive sources which apparently do not require extensive costs to support. This also raises questions why the Jr. Rowing excess income is needed to cover NAC overhead costs to the extent this funding was used. In addition, based upon discussions with member parents of the Jr. Rowing Program, despite the Jr. Rowing Program's ability to generate a positive cash flow from 2011 to 2016, the member parents were asked to contribute additional contributions/funding of the Jr. Rowing Program in many of the prior years, claiming that the program had a cash shortfall. Recommendation I recommend the Board of Directors conduct additional investigation determine if there is any potential direct evidence of misappropriation of NAC funds which were provided by the Jr. Rowing Program. Further investigation would include a detailed analysis of related vendor purchase invoices, receipts and through authorized interviews with employees. A complete and thorough investigation would assist in determining if these purchases were legitimate operating expenses and/or provide evidence of potential misappropriation of NAC assets. Section 3 — Analysis of Employee Credit Card Purchases Based upon an analysis of monthly credit card statements, the type of items purchased by a NAC employee credit card includes the following transactions: • Auto repairs • Gasoline • Shop supplies that Include purchases of materials potentially used for the production of canoes and paddles for resale • Food purchases • Travel • Amazon • Telephone/Cell • Medical and Drug Store • Miscellaneous The analysis of (4) employee credit card statements indicated that total credit card purchases from year 2011 to 2016 was $1,203,335. Additionally, total purchases for all employees, including the (4) employees above, totaled $1,872,656 or an average of $325,679 per year. 4 This is a very significant finding and an unusual circumstance. Many of the purchases appear to be small transactions for food or gasoline and other potential personal expenditures. However, when added up through the years, these small purchases can amount to a significant cost to the Organization. Additionally, based upon a detailed review of the general ledger, there does not appear to be any collection of reimbursements of these costs by the employees. In comparison to Industry standards, either nonprofit or a for-profit small business, credit cards are not liberally issued to employees as NAC has appeared to have done. Purchases for operating and program activity should be approved by NAC prior to the purchase. The potential uncontrolled use of credit cards by employees for purchase activity without adherence to proper controls and authorizations can lead to the abuse of credit card purchases and potential conversion of NAC assets. I recommend the Board of Directors conduct additional investigation to determine if there is any potential direct evidence of misappropriation of NRC funds through credit card purchases. I recognize that many of the purchases relate to "Competitions" and other related program activity. However, based upon the frequency and dollar amount of credit card purchases, further investigation is warranted. An additional analysis would include a review of vendor purchase invoices, receipts and include authorized interviews with employees. A complete and thorough investigation would assist in determining if these purchases were legitimate operating expenses and/or provide evidence of potential misappropriation of NAC assets. Section 4 —Analysis of Gasoline Purchases by Employee Credit Cards The analysis of (4) employee credit card statements indicated that total credit card purchases for gasoline from year 2011 to 2016 appears to be excessive as follows: Gallons Purchased Months in Year (Est.) Year 2011 6,585 12 2012 4,784. 12 2013 5,747 12 2014 6,412 12 2015 4,741 12 2016 S, 238 9 Estimated Gallons Purchased (Annual) 33,507 69 Number of Months 69 Estimate Monthly Gallon Purchases 486 Estimate Monthly Gallon Use by Training Activities 160 Est. Number of Gat Used Per Month for Autos 326 Est. Miles Driven Per Month (22 MPG) 7,163 Est. of Miles Driven Per Month Truck 1 3,582 Est. of Miles Driven Per Month Truck 2 3,5$2 Based upon the above analysis are the following observations: • NAC owns (2) trucks that are used for the organization • Gasoline is also used by various motorized boats for competition and training activity + The estimate of miles driven per month for each vehicle does not appear to be reasonable + The basis for this analysis is the gasoline purchased through NAC employee credit cards The analysis of (4) employee credit card statements indicated that the employees frequently used the NAC credit cards for gasoline purchases. The total estimated mileage use is based upon the total gallons purchased each month. Additionally, the various purchase locations and dates noted on the credit card statements may indicate that these purchases were for personal benefit. Although NAC purchases gasoline for competition, training, travel and operations, many of the purchases noted on the credit card statements were frequent gasoline purchases and or for food transacted by administrative staff. However, when added up through the years, these small purchases can amount to a significant cost to the Organization. Additionally, based upon a detailed review of the general ledger, there does not appear to he any collection of reimbursements of these costs by the employees. Purchases for operating and program activity should be approved by NAC prior to the purchase. The potential uncontrolled use of credit cards by employees for purchase activity without adherence to proper controls and authorizations can lead to the abuse of credit card purchases and potential conversion of NAC assets. Recommendation I recommend tate Board of Directors conduct additional investigation to determine if there is any potential direct evidence of misappropriation of NAC funds through credit card purchases of gasoline. I recognize that many of the purchases relate to "Competitions" and other organization functions. However, based upon the frequency, purchase locations, and dollar amount of credit card purchases, further investigation is warranted. An additional analysis would include a review of vendor purchase invoices, receipts and include authorized interviews with employees. A complete and thorough investigation would assist in determining if these purchases were legitimate operating expenses and/or provide evidence of potential misappropriation of NAC assets. Section S —Analysis of Supplies and Material Purchases by Employees Credit Cards I have completed an analysis of supplies and materials purchases based upon transactions noted on (4) employee credit card statement for years 2011 to 2016. The total annual purchases and average monthly purchases are as follows: Purchase Months In Year Amount Year 2011 47,947 12 2012 49,446 12 2013 S9,916 12 2014 52,400 12 2015 54,771 12 2016 29,504 9 Total Annual Purchases 293,984 69 Number of Months 69 Esti mate d Month ly P u rchases 4,261 The supply and material vendors Include the fallowing: Home Depot Crown Ace Hardware Victory Foam, Inc. Ganahl Lumber West Marine Revchem Composites West Marine D Angelo Maurer Marine Kamanu Composites Stare Austin Hardwoods Hoffman's Paint Sher -fab Unlimited, Inca Others 7 The following are observations based upon the above analysis: • The purchases through NAC employee credit cards appear to be excessive as NAC canoe/boats are very durable and require minimal maintenance. Older boats are replaced rather than repaired • There are frequent monthly purchases of materials from lumber outlets such as Home Depot, Ganahl Lumber, Crown Ace Hardware • There are frequent monthly purchases of composite materials that may be potentially used for boat fabrication and related boating equipment • The large number and various types of vendors used for material purchases may Indicate the use of materials beyond normal repairs and maintenance requirements of the Organization • A significant amount of the materials purchases are transacted by administrative office staff employee which appears to be unusual • Based upon a review of publicly available web sites, there appears to be a for profit business involved with the retail sales of canoes and paddles which operates at the NAC location See Section 7 for further analysis • Per the general ledger, the distribution of repairs and maintenance costs, not including small equipment accounts, are recorded to 25 separate accounts. These accounts could be used to spread out these material purchases, further analysis of detailed purchase records and tracing to the general ledger would be required to arrive at any conclusion • The Organization completed a renovation of the bathrooms and locker rooms in 2014 and 2015, where the costs and buildout was completed by a general contractor and paid for by check disbursement and required minimal repairs and maintenance after the construction • Based upon a review of the general ledger and NAC internal financial reporting, and tax reporting, there is no indication that revenue from a "for-profit" business were received by the Organization. See Section 7 for further discussion. Conclusion The analysis of (4) employee credit card statements indicated that these employees frequently used the NAC credit cards for the purchases from the above vendors/retail stores for materials and supplies on a daily and monthly basis. Although NAC may purchase materials for normal repairs and maintenance of boats, equipment and facilities, the dollar amounts and frequency of these purchases may indicate that the purchases could be potentially used for "Non - Operating" purposes. Purchases for operating and program activity should be approved by NAC prior to the purchase. The potential uncontrolled use of credit cards by employees without adherence to proper controls and authorizations can lead to the abuse of credit card purchases and potential conversion of NAC assets. Recommendation I recommend the Board of Directors conduct additional investigation to determine if there is other potential direct evidence of misappropriation of NAC funds through credit card purchases and to determine if these materials purchased from the above vendors are used for "Operating" and potentially "Non -Operating" purposes. I recognize that some of the purchases relate to legitimate organizational purposes. However, based upon the frequency and dollar amount of materials purchased by credit cards, further investigation is warranted. An additional analysis would include a review of vendor purchase invoices, receipts and include authorized interviews with employees. A complete and thorough investigation would assist in determining if these purchases were legitimate operating expenses and/or provide evidence of potential misappropriation of NAC assets. Section 6 — Analysis of Financial Reporting Procedures This analysis compares the internal general ledger accounting to the financial reporting of program activity provided to member parents. Conclusions Various differences were noted indicating that the financial reporting provided to the parents were not reflective of the actual accounting a results of operations (Profit and Loss Statements). Some profit and loss statements reported to the member parents indicated net profits lower than actual net profits per the books. Additionally, some reports indicate net losses lower than actual losses. Other reports received by the parents were not consistent with internal reporting. These reports were used forthe basis of fund raising. Recommendations My analysis indicates that there are some significant differences between the actual internal Quick Books accounting and the Financial Reporting provided to parents. The NAC Organization has the responsibility to provide participants, parents and donors accurate financial reporting. NAC should implement stronger internal accounting controls financial transactions and reporting. The Board of Directors has a fiduciary responsibility to provide donors accurate financial reporting when external reports are used for fund raising purposes, See Section 5 for additional recommendations regarding accounting internal controls. Section 7 — Analysis of Potential Conflict of Interest and Related! Party Transactions Based upon a review of publicly available web sites, there appears to be a for profit business involved with the production, distribution and retail sales of canoes and paddles which has operations located at the NAC facilities, The Potential Organization Risk includes the following: • Product Liability • Employee Injury • Termination of non-profit status for tax reporting purposes • Revocation of land lease, and conditional use permit issued by City of Newport Beach • Conflict of Interest • Improper use of NAC assets to include o Employees o Materials o Storage o Auto/Trucks and trailer o Shop and utilities The Potential Evidence of this activity includes the following: • Public internet websites showing NAC employee involvement, description and pictures of product types and affiliation with NAC • Gasoline purchase activity noted in Section 4 • Materials purchase activity noted in Section 5 • Potential use of NAC assets to build a prototype canoe in year 2011 Conclusion This activity appears to be a "For Profit" enterprise. There are considerable risks to NAC if this "for profit" entity's operations are located at NAC as noted above. Recommendation I recommend the Board of Directors conduct additional investigation to determine if there is other direct evidence of this unauthorized "For Profit" business activity. This would include the Potential use of NAC assets by a "for profit" business to include material purchases, use of employees, storage, shop facilities, utilities and other NAC assets. An additional analysis would include a review of vendor purchase invoices, receipts and include authorized interviews with employees. 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E eL do .a c o f o p, 7 �' Ri' .'&c E w= o m �3uc �s`Fh�3 nvF3�va c a c --� E v ° sono cLo c m w Ep m= N �pp tw ��pp 2 a 9i E iq c m m o E E c g U m m � ry c o a f � s 6 L v a = I} �o a o— O m u_wu �m�YU �°�m a.�� ��H a� air a m a± R ro y Ea„ o S civ tia o f� co IT u',ux 5 zLLF ae x L Js E d a a E � •� �iffi n i{ 5i i w a v w v am o a o p 0 g D }}>11 Z Z 2 Y 2 2 x0 z0 z0 z0 z0 x0 z0 z0 z0 z0 20 x0 ° m It a u a ami m t1 m Q & -9- � l E N .. v Q z Ev W .0 E z az z •aj `�. o�R O• a u V L E z z L E a E aE 0 P L LL G .Q ehif� R N s M a M J ❑ z i m l E N O Q z Ev W 0 W E z az z •aj `�. o�R O• {w�' V `N N L E .° L E a E O a p � C pro _ � o O z 5 z M a M J ❑ z i SECTION 2 Cash Flow Analysis Schedule 1— Analysis of NAC Operating Department Cash Flow Purpose To calculate the net operating cash flow or deficit of the NAC Operating Department. Conclusion NAC Operations Department net cash deficit was $(225,308) and $(105,442) for years 2016 and 2015, respectively. The cash flow calculations exclude the allocation of Program Membership Income in the amount of $135,149 and $134,582 for years 2016 and 2015, respectively. Negative cash flow indicates that NAC operations Department general and overhead expenses exceed the NAC Operations Department income. See above analysis of NAC Operations expense analysis. Schedule Z & Z.1— Analysis of Outrigger Program Cash Flow Deficit Purpose To calculate the operating cash flow or deficit of the Outrigger Program Conclusion Outrigger Program running cash deficit was $(16,492) and $(19,271) for years 2016 and 2015, respectively. The program appears to be running at a deficit or slightly above breaking even from 2011 to 2016. Additionally, NAC waives member dues to many participants and employees In this program. It also appears that many expenses attributable to this program may be incorrectly coded to the NAC Operations Department in an effort to reduce the expenses attributed to the Outrigger Program, See Schedule of Waived Member Dues Schedule 6 Section 1. Schedule 3 - Analysis Net Cash Flow of the Jr. Rowing Program The Jr. Rowing program resulted in a positive cash flow of $64,287 and $58,638 in 2016 and 2015, respectively and has generated a positive cash flaw since year 2011, Prior to any cost allocation related to NAC Operating Costs, Jr. Rowing has generated a positive cash flow of $651,302, cumulatively from years 2011 to 2016. 19 Overview The Jr. Rowing Program has generated a net cash flow (revenue less program expenses) in the amount of $651,302 in total from years 2011 to 2016. The NAC Board of Directors has authorized the use of all net cash flow generated by the Jr. Rowing Program to cover all organizational operating costs (overhead) and for other programs costs, Although non-profit programs have a responsibility to cover a certain percentage of general and administrative costs, the allocated amounts from this program appear to be excessive and may have been used for "Non-operating" expenses and/or potentially used for personal expenditures. These expenditures potentially include materials used for canoe and paddle production for distribution and retail sales, food, gasoline, travel, cell phones, medical and other purchased goods and services. These expenses do not appear to have been reimbursed to NAC, despite the general ledger notations actually requesting reimbursements in some cases. (See Section 3 -- Employee Credit Card Analysis, Section 4 — Gasoline Purchases, Section 5 — Supplies and Materials Purchases, Section 7 — Potential Related Party Transactions, Conflict of Interest) Additionally, the NAC Operations Department has generated income in the amounts of $849,518, $904,054 and $828,871 for years 2016, 2015 and 2014, respectively. This income is generated primarily from passive sources which apparently do not require extensive costs to support. This also raises questions why the Jr, Rowing excess income is needed to cover NAC overhead costs to the extent this funding was used. In addition, based upon discussions with member parents of the Jr. Rowing Program, despite the Jr. Rowing Program's ability to generate a positive cash flow from 2011 to 2016, the member parents were asked to contribute additional contributions/funding of the Jr, Rowing Program in many of the prior years, claiming that the program had a cash shortfall. However, the parents claim that sufficient funding provided by membership dues cover 100% of the costs for coaching, launches, engines, stationary rowing machines and maintenance incurred bythe program. The equipment noted above is also used by all of the other programs but the Jr. Rowing Program has not been reimbursed for their use or provided any credit. Recommendation I recommend the Board of Directors conduct additional investigation determine if there Is any potential direct evidence of misappropriation of NAC funds which were provided by the Jr. Rowing Program. Further investigation would include a detailed analysis of related vendor purchase invoices, receipts and through authorized interviews with employees. 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L, �n m V W N " F l9 Va 17 Q]{D 17 19 r mm r s U'U' 'V �8 d N N N N N itl N N N N N N N N N N N N N N N b N N ry SECTION 3 Employee Credit Card Analysis Schedule 1— Employee Credit Card Purchases, Recap of Annual Purchases Purpose To analyze credit card purchase activity involving (4) employees. Conclusion The analysis of (4) employee credit card statements indicated that total credit card purchases from year 2011 to 2016 was $1,203,335. Additionally, total purchases for all employees from year 2011 to 2016, including the (4) employees above, totaled $1,872,656 or an average of $312,109 per year. • Potential unauthorized purchases • Purchase of goods and services for potential personal use • General ledger indicates no reimbursement income for personal use of credit card purchases Generally, businesses use credit cards for incidental purchases/expenses. The issuance and use of credit cards by employees without purchase authorizations is not a standard practice of Non Profit Organizations. Based upon a detailed review of employee credit card transactions, the frequency, dollar amounts and locations of purchases appear to be unusual. Based upon an analysis of monthly credit card statements, the type of items purchased by a NAC employee credit card includes the following transactions: • Auto repairs • Gasoline • Shop supplies that Include purchases of materials potentially used for the production of canoes and paddles for resale • Food purchases • Travel • Amazon • Teiephone/Cell • Medical and Drug Store • Miscellaneous 21 The analysis of E4j employee credit card statements indicated that total credit card purchases from year 2011 to 2016 was $1,203,335. Additionally, total purchases for all employees, including the (4) employees above, totaled $1,872,656 or an average of $325,679 per year. This is a very significant finding and an unusual circumstance. Many of the purchases appear to be small transactions for food or gasoline and other potential personal expenditures. However, when added up through the years, these small purchases can amount to a significant cost to the Organization. Additionally, based upon a detailed review of the general ledger, there does not appear to be any collection of reimbursements of these costs by the employees. In comparison to industry standards, either nonprofit or a for-profit small business, credit cards are not liberally issued to employees as NAC has appeared to have done. Purchases far operating and program activity should be approved by NAC prior to the purchase. The potential uncontrolled use of credit cards by employees for purchase activity without adherence to proper controls and authorizations can lead to the abuse of credit card purchases and potential conversion of NAC assets. Recommendations NAC should consider the following actions to reduce the risk of lass from employee credit card activity: • Limit employee access to credit cards • Strengthen controls and policies over credit card purchases to include procurement, authorization and approval processes. The implementation of purchase controls over employee credit cards will ensure that purchase are made far operational purposes and reduce the risk of potential misuse by employees • Determine if any policy for reimbursement for personal expenses exist and are followed • Review monthly credit card statements for any unusual purchases and misuse by employees I recommend the Board of Directors conduct additional investigation to determine if there is any potential direct evidence of misappropriation of NAC funds through credit card purchases. I recognize that many of the purchases relate to "Competitions" and other related program activity. However, based upon the frequency and dollar amount of credit card purchases, further investigation Is warranted. An additional analysis would include a review of vendor purchase Invoices, receipts and through authorized interviews with employees. A complete and thorough investigation would assist in determining if these purchases were legitimate operating expenses and/or provide evidence of potential misappropriate of MAC assets. 22 The analysis of (4) employee credit card statements indicated that total credit card purchases from year 2011 to 2016 was $1,203,335. Additionally, total purchases for all employees, including the (4) employees above, totaled $1,872,656 or an average of $312,109 per year. This is a very significant finding and an unusual circumstance. Many of the purchases appear to be small transactions for food or gasoline and other potential personal expenditures. However, when added up through the years, these small purchases can amount to a significant cost to the Organization. Additionally, based upon a detailed review of the general ledger, there does not appear to be any collection of reimbursements of these costs by the employees. In comparison to industry standards, either nonprofit or a for-profit small business, credit cards are not liberally issued to employees as NAC has appeared to have done. Purchases for operating and program activity should be approved by NAC prior to the purchase. The potential uncontrolled use of credit cards by employees for purchase activity without adherence to proper controls and authorizations can lead to the abuse of credit card purchases and potential conversion of NAC assets. Recommendations NAC should consider the following actions to reduce the risk of loss from employee credit card activity: • Limit employee access to credit cards • Strengthen controls and policies over credit card purchases to include procurement, authorization and approval processes. The implementation of purchase controls over employee credit cards will ensure that purchase are made for operational purposes and reduce the risk of potential misuse by employees • Determine if any policy for reimbursement for personal expenses exist and are followed • Review monthly credit card statements for any unusual purchases and misuse by employees I recommend the Board of Directors conduct additional investigation to determine if there Is any potential direct evidence of misappropriation of NAC funds through credit card purchases. I recognize that many of the purchases relate to "Competitions" and other related program activity, However, based upon the frequency and dollar amount of credit card purchases, further investigation Is warranted. An additional analysis would include a review of vendor purchase invoices, receipts and through authorized interviews with employees. A complete and thorough investigation would assist in determining if these purchases were legitimate operating expenses and/or provide evidence of potential misappropriate of NAC assets. 22 Schedule 2.1, 2.2, 2.3 and 2.4— Recap of Credit Card Purchases by Employee Purpose To provide an analysis of annual credit card purchase detail by classification and by employee for years 2011 to 2016. Conclusion There are many credit card purchases that appear to be personal in nature. Additionally, there is no evidence, based upon the reporting in the general ledger, that there were any reimbursements for personal expenses paid forty the Organization for the benefit of the employee. Any purchase through employee credit cards should be subject to appropriate authorization and approval controls and procedures. SUPPORTING DOCUMENTATION Detailed Credit Card Transactions -- Daily Credit Card Purchases by Employee Purpose To provide a detail of daily individual credit card purchases by employee. Conclusions The detailed credit card purchase schedules for (4) employees show the nature, amount, vendor and date of purchases. See Recommendations noted above. 23 14ANZICH & COMPANY NEWPORT AQUATiC5 CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE CRE0ITCARD PURCHASES RECAP OF CREDIT CARD ANNUAL PURCHASES YEARS 201112012, 2013 2014 2015 AND THROUGH 9/30/16 2016 �OesCriptfon 2011 2012 2013 2014 2015 rbrowfpo2w" Totals 1 Employee 81 44,029.65 71,474.79 40,847.35 41,753.87 45,334.19 2$,034.34 271,474,19 2 3 Empiayee92 - 41,996.75 101,780,19 143,714.44 131,56L59 98,283.65 517,336.63 4 5 Employee #3 38,042A2 34,477.49 31,588.83 36,795.88 47,472.85 34,461.05 2224838.53 6 7 Employee #4 74,748.71 35,442.07 42,631.71 3&864.09 191,685.58 8 9 10 Totals 156:120.8 183,391.10_216,0 224,368. 77�� 1209,33$,83 11 �Z61,128.28 � L2 2016 13 2021 2012 ZM3 2014 2015 Totals 14 Total Purchases �(AnnuaJ) 15 All Empfoyees 384,829.00326,263,1 206,315.00 278,781.00 321 747.00 354,721.00 _.L,872656r00� Cr,-_TatalsR& Analysis_CCtotalrecap SCHEDULE i HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE NI RECAP OF CREDITCARD PURCHASES YEARS 2011, 2012, 2013, 2014, 2015 AND THROUGH 9130/16 Deseri ion 2011 2012 2013 2014 2015 2016 Totals 1 Auto 2 R 3,711.06 5,797.83 4,395,10 7.82 5,406.90 7,774.20 32,222,91 �:., .: y� ._'�.....t•.._...�...__.._.._..z.�:�:!'�, �3::�:�•-<`t..":I�:92�",t)��?'`-�.-.dr13'...'i• ...;l:ri'3.77.w'.19:�;1. .+_.. ....,.,,-.......: Zµ ^1��5.._..e.,-,.�..•�. ��✓& �,.�,w��153,1°�>I'*#=��O�i3i 4 Auto- Other 82.05 320.92 402.97 5 Jr. Rowing Regattas 6 Nationals -training 10,89 10.89 7 Head of American 220.52 814.60 1,059.56 3,334.45 8,006.96 13,436,09 8 San Diego Fall Classic 1,351,08 1,351,08 9 Regatta Feb/Mar 340,55 643.79 381.90 1,455.42 549.64 3,37930 10 Southwest Regionals $63,97 454.20 576.42 953.59 804.51 350.22 3,702,91 11 Year End Banquet 6,146,98 6,146,58 12•{We ! i ted,. _ ca,rela-.;a..,. .a=:.� ....Eftal;K;,:7s"ei` :;�," ,�. 7" .Sc+'130.1Y1'. 7�.g5+ z:Nr'•r _'r,: ,r r: :=Li'` ;r•.: 13 Other 923.41 (548.57) 374.84 14 Other- MlkasaSports 890.22 227.45 1,117.67 15 Outrigger Races 836.46 688.53 1,524.99 16 Hawaii 77.58 7759 17 Catalina 687,95 1,755.89 110.92 536.62 806.55 429.76 4,329.69 18 Santa Barbara 1,316.42 566.07 214.05 497.63 451.18 3,04535 19 San Diego 46.41 28.44 19.32 94,17 20 Dana Point 408.46 210.24 232.67 78.82 211.83 1,14202 21 Malibu to Marina Race 179.02 17.74 67.71 264.47 22 Two -Way Radio Rental 898,68 1,779.68 204.00 70.80 418.80 418,80 3,790.76 23 Other 174.59 61.82 236.41 24 Trailer Repair 523,8S 90.77 2,109.43 763.70 1,6.79.19 90,08 5,257,02 _ 25.: a: *F_-,:•r'rv,. ,:$tt1!� . P.. ,i ° . lt, •; rta^ "`7 ` v:. ;;�,,3�...,B6-.; ?' ^ �`',." ::F.. : y' . ,'i �i<'"' lir. Q � � ,,.� r� ^ba_+r ":�' Y6:4 � 7G��5'•sk�'.,:: "�ya� 'rS?:�..•`•.3: '$ 2_� �.... 26.r. w'ti`x: v. ,vfe: 'y. , Z, 4 . =3}}s..: .. r.: ;:>.;.•, ..., :i •si _:..",: e.;�u„,..l. . +- ��M7..:r�r,a_`<h.. H� :ys� s-r._�si3 r:.•. 27 Office Supplies 3,005.61 3,062.54 1,477.23 68803 $2195 387,90 9,11224 28 Event Rentals 1,800.50 3,812.25 1,01200 901.50 1,985.25 813.00 10,324,50 29 Outrigger Parts 2,159.82 21159.82 30 Jr. Rowing -Parts 1,298.62 1,299.52 31;.0 her..: Uahn .n::^ :..: :..:.:...:»... ', - ..xtite Fc"r ... .- .. -_ ..........._..., . ,...,., .. _ .•- ..'.,., t.',. r.<....r....:' s20 .. ..7si7y74:i :'rS.•"+rye a.r:,'.4:>� :rt .:4�^ ,.C::•.< :-� ... w., Fe_•1 32'. a eF-:U k0o>u rii:��' „y,.:.. =Cir S::: : c ..P R �::.j 4:�0=:.x..., k.::.: sa :_....:.._,...- _.., ;�<: X59:89 w �' p;r 33 Arizona 534.61 �._.. NIJ 34 Las Vegas 62.46 534:61 62,46 M Northam Cailf 572.96 183,26 756.22 36 Oceanside 94.48 94,48 37 Oxnard 244.00 244.00 38 San Luis Obisbo 50.81 50,81 39 inland Empire 196.16 196.16 40 San Francisco Area 1,024.21 1,024,21 41 Son FrancLsco/Stanfoed 498.93 498,93 4Z Ventura 115.62 115.62 43 Utah 116.01 116.01 44 Sacramento 243.96 243.96 45 Other 922,42 5,215.94 6,138.36 46 Other 531.97 43.20 575.17 -�z;x,;,o,- . 4 .a. t.r-+. a. _ i'S•: i$`` kt7. ?:,4;'1`. ��.. _aaea,-. _ ::r'; �0.� �Y�..Unkn4.Wn,'+.r:,.;:r °...,.,..._,..,,:.... ;�.a' K'Fs;rsR ',;•id,-.,., rapr, - 7 .. .. y ..v.-y,,...r.. r=s�'_., fes;"ab`._:;",. •iLti a::. �'.'YA:re.u3 �� �-:•:Y�i^S,>Y. '.i>`.S:a�",r,�`-�'` ... .'.•.v_,..._.- _.: .,.;-;::.....,.. 48 SummerCarnP 56000 378:00 938,00 49 50 51 Totals 44,029.65 isnn� 71,474,79 40�,847,35 41,753.87 in 45,334,19 28,034.34 271,474.19 SCHEDULE 2.1 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 42 RECAP OF CREDII CARD CHARGES YEARS 2011,2D12, 2013, 2131,4, 2415 AND THROUGH 9/30/16 Decsd2gon 2011 Z02 2013 2014 2015 2016 Totals 1 Auto 2 3 4 5 6 8 Faui&e Face Off 14,201.43 14,201.43 9 NARF 5,575.79 5,575,79 10 Nationals - training 31,030.84 31,030,84 11 Head OfAmercan - 12 San Diego Fall Classic 13 Regatta Feb/Mar 11,399,50 3,382.38 24,761.88 14 Southwest Reglorlels 7,417.08 976,54 8,393.62 15 NAC Operating 11800,60 1,800,60 16 8anpem ..d1.e,.B'..I.�-1B- .l,,.Z.YQ... `.L :`;::.3:. "sm.',i�.<�. f..•.f- .G.:;'�„.y.z._:'s.,7,+�rine,�v'.s9C,.r:<^-`_iW:!q'�_;,,.._ �517D:>�1; part:..>41 t2F4:::i,:;..6,'399.11 6,399.11 f14 ..17 F' 18 Other _.._..... =i .. Y � .,. .... ....r ......,.............,.:a� r?73 i6 j 19 Other - Mlkasa Sports 7.99 187.26 195.27_ 20 Outrigger Races 21 Havmll 4666.59 34,415.07 5,168.20 17,897.89 23,606.32 102,754.07 72 Havasu 11161180 1,16UB 23 Catalina 987.70 1,250.17 1,565,57 1,784.24 5.487.68 24 Santa Barbara 20.00 75.01 20.00 32.00 Im.81 248.82 25 San Oiegc 120.00 540.00 395,00 11055.00 26 Tahiti 16,215.50 6,235.29 22,450.79 27 Dena Point 12.00 1100 24,400 28 Gorge Race 3,959,22 3,959.22 29 Mallbuto Marina Race 30 Paddle Race Site 279.12 50&06 1,135.1.0 1,920.22 31 Other 43.00 4100 32 Travel 855.53 3,920.10 4,776.23 33 Fuel and Auto 400,04 400,04 34 Hotel 1.28S,00 1,265.00 35 Toro-WayW10 Rental 36 Other -Operating 2,33058 15,694,00 1,789.79 19,814.77 37 Traller Repair 38 Sapp lies •5hop 1,714.81 2,171,54 2266,04 27,D98.66 7,442,66 40,593.71 ...,,.. y• 39k+�dtJ�-�s•'a�`£,'P{-:Y.'.•,tz?:_:F[-:?":k,in T'r :w s3, uu 9 I,_ urc1xr?`l.fs,n .`.wfJ@4t9 40 Office SuPPOes 1,989.70 8,704.71 9,550,11 3,211,35 3,670.72 27,336.09 41 Everd Rentals 538.00 602.00 120.00 1,260,00 42 QuNiggerParts/Supplies 2,.574,10 2,574.10 43 OuMgger- Equlpmem 1,722.50 1,722,50 44 Outrigger -two way redlo 52&00 27,4.60 748,60 45 Jr. towing-Parts/Supplies 46 Jr. Rowng•Equpment 13,230,00 9,361.31 22,591,31 47' SUP Equipment 330,48 330,48 48' 49 Travel- Unknown •�.,.., !. t.•al�tv,:a.._..si"•aik.. ,t .h .... i���.5.�.•. n.�r•: 3N�,cr_�`.r :t•.. 1...,....-• �t �k� �79..�1� -- 5o Ar20na 51 Las Vegas 52 Northern Calif 53 Oceanside 54 Canard 55 San Luis Obisbo 56 inland Empire 57 San Francisco Area 58 San FYancisco/Stamhuid _ 59 Verftra 60 Utah 61 Sacramento 62 Other 3,684.35 3,684.35 63 Other ((rr�ry���,r ; F�fi.ii' y& 7f IT.0 •:: �p•� y (tjii 56 Summer Camp 235.00 100.00 584.39 1,335.00 3,334,39 67 63 69 Totals _W.9611 3 11143,714.44 S9 98 283,66 517,336 63 SCHEDULE 22 HANZICH L COMPANY NEWPORT AQUATICS CENM CERTIFIED PUBUC ACCOUNTAIM EMPLOYEE X3 RECAP OF CREDIT CARD CHARGES YEARS 2611 2012, 2013 7014 2015 ANO THROUGH 9130/16 Description 2011 2612 2013 2014 2015 2016 Totals I Auto 20 Outrigger Reces 21 Hawall a Repelrs 1,112.73 _ 1091,34 2,617.67 _ 10197 3'405.82 3SS't"Ie �+�J, y}Yr>> .::i',.,�grf•-�'R•f',,;�.^_jnn.,�}}�Y��`t.� ;. .,�..x.,. �9p,344.49 `�iw-�•�,q„ `:.d.�:.n::_.._...,_(�.� t�...,,L*ip2f..P.�'..L_� 4 FU Unknown ....�..��'��r�'ei�WY�-7..Jdla'.:FA.U�:�.�iLi:i`j��t[l3[Li�'/.•�r,4.*�'L•��[T,v.`hB�l���,', 23 Catalina I62,55 162.55 5 Auto -Other 9198 25 San Diego 31.98 6 Trailer Repair 45.00 27 Dana VoInt 45.00 7 Jr. Rowing Reiss ta5 , 29 Malibu to Marina Race _ e Faultline, Face Off 31 Other 30.93 30.93 9 NARF 5,972.91 33 Fuel and Auto 5,972.91 10 Nationals -(raining 3,56184 3,561.84 11 llead of American 37 TeailerRepa_ir 12 San Diego Fall Classic . Y_' �%..�� �• .� �K���1������; 4D OfflceSupplies 448,711 2L2.57 13 Regatta Feb/Mar 41 Event Rentals ]97.00 130 00 69.50 396 50 42 OutrfBger Partt/SuppSes lA Southwest Regionals 333.8D 333.80 15 NAC Operating 45 Jr. Rowing- Parts/Suppues 46 Ir- R owing - E 4upment 16 Banquets 47 SUP Equipment .P^ _-'•iFi:Mn:c+viy.}:y� ^iti2fi'ii;:fi..` - - �j �.�3:9';:�'=.T�s�=-'=r.-, - - 17 MS" ):,'..1 �F:' w`.< a..x- 4"".=»T: "•.ii�"pp�r�` ;<`i:. �: ;? ....:Ir: , ���.5`F...Ptd`!�`�':'i,�si�:;t•:i:..a`2i]n�.e�.... 5'.:i�::". - , �.'.•:e .4 1 :;i,5 �vM,z.., ��..,... ��r.:ua:. q„;•_;.,:. ••"'.l ' ::: <<2:,:,>'1'.. 'RWS!'-"m � �:' � °f!a]:.§9,! :_141��Qef .. .,.� .!7 -«.Yl 18 Other Personal 268.92 rr . a' � t� 268.92 19 Other-MlkasaSports 20 Outrigger Reces 21 Hawall 348.70 34111•70 22 Havasu 23 Catalina I62,55 162.55 24 Santa Barbara 25 San Diego 26 Tahiti 1AG3.40 1,463.40 27 Dana VoInt 28 Gorge Rom , 29 Malibu to Marina Race 30 Paddle Race Site 31 Other 30.93 30.93 32 Travel 33 Fuel and Auto 34 Hotel 35 Two --Way Radio Rental _ 36 Other -Operating 37 TeailerRepa_ir 3 I ° �VCri'l� .. ��4Y.�{ 1pF����.8r] y . Y_' �%..�� �• .� �K���1������; 4D OfflceSupplies 448,711 2L2.57 383.52 103.57 345,79 1,50435 41 Event Rentals ]97.00 130 00 69.50 396 50 42 OutrfBger Partt/SuppSes 43 outrigger - equipment 44 Outrigger -two way redio _ 45 Jr. Rowing- Parts/Suppues 46 Ir- R owing - E 4upment - 47 SUP Equipment 50 Arizona 51 Las Vegas 52 Northern Calif 53 Oceanside 54 Oxnard 55 San Luis Obisho 56 Inland Empire 57 San Francisco Area _ 58 San Francisco/Stanford 59 Venture GO Utah 61 Sacramento 62 Other 63 Other 64 other - Unknown 1,549.39 11549.39 6S Gas/Travel Unknown 12780 127.80 66 Summer Camp 67 68 69 Totals 38,o4zw 3eL nAa .1161H 31,588.83 36,795.88 d7 34,461,p6 2513 SCHEDULE 2.3 HANZICH & COMPANY NEWPO ITT AQUATICS CENTER CERTIFIED KJEILIC ACCOUNTANTS EMPIAYEE iia RECAP OF CREDIT CARD CtIAR6Es YEARS 2011, 2012, 2013, 2014,201S Aa1b THROUGH 9f3 IC Das Ion 2011 2012 2013 2014 2045 7016 TOtab 1 Auto 2 ¢!e e}_^.. r"t?iA .'r kx� - — m`.. yip:•:,•X sr r _ ,E,�;,. ..:auw ' , ,� .: �. �`++<Y;�'�, 5i?1�. .,c -.v,;, a�;�Qv�,?:,�'r�f�„�(-.-55"� .sya;•s. • Mr,� ��'�>:, . 3: ``t:- : �Py;�'�aifi2j9.�,>'��� 3,:_�;'�i'.,:..�t'..r'��,a,ti;�.A..O�;�`1'�.-� 4 Fuel-lJnknown - 3 Auto -Other 6 Trailer Repair 463,31 1,64754 1,290.40 301,61 3,702.86 7 Jr. Rovang Regattas - 8 Foultllne Face off 9 raARF 10 Nationals - traloing 11 Head of American _ 13 San Diego Fall Classic 13 Regatta Feb/Mar 1A Southwest Regionals 15 NACOpmaUng 406,11 A08,12 16 Barl�uets ^'h•Cr• :�7.:w - ry;.'S..-.,y,:,.. xt�:'Z Y�'P."" - - i'ft. �,; _ •1'_^� ica< ala - r :::,�s'= '�;,d?? ?.•,a.i' ...•.....�.,.»...,....: ':::rte.:. '... . I 1 - F'.;; 14 Other-Unhncwn �. _..,._....._ . _.. 19 Other - MlkasaSports _ 20 Outrigger Race& 21 Hawafi 39,278.95 956.02 735.09 2,427.54 43,387.60 22 Havasu 23 Catalina 136.55 225.62 1,617,79 57,00 2,036.96 24 Santa Barbara 25 Sen Diego 26 TWO 27 Dana Point 28 Gorge Race 29 Malibu to Marina Race _ 30 Paddle Race Site 31 Other 32 Travel 33 Fuel and Auto 34 Hotel 35 Tvx-Way Radio Rental 36 Other - Operating 37 Trailer Re Ir - 38r::6(iP-�'its.'.:eFr!ani"•5?,,;,#i�'�a"s�<t1�`7�.`e�+?'�,L[iifi�" t.._'n,'S�air4n"�i,Rh`�:u5��4i�"iE'�'c:E<%r�.'L;s::pie,�cr'>''";J_i�kY�:'b!�.ymt.,rs`w..,,m,-„"rrS--ri��:i 40 OHIce5uppifes 41 Event Rentals 42 outrigger Parts/Supplles 43 Outrigger - Equipment 44 Outrigger -two way radio 45 Jr. Novring-Pwt0kjpplles 46 Jr. Rewing-Equpment 47 SUP Eculoment 50 Afton& 51 Las Vegas 52 Northern Calif 53 Oceanslde 54 Oxnard 55 Sen Luis Oblsbo 55 Inland Empire 57 San FrancLsmAfea 58 San Francisco/9tartfard 59 Ventura 60 Utah 61 Sacramento 62 Other 63 OUier 64 Other Unknown 65 GasfrravelUnknown 66 Summer Camp 67 68 69 Totals 2.35,44 72.73 154.34 - 98:83 420.00 150.00 48a00 11050,00 74,748,71 35442.07 42631.71 38,864.09 19 86.58 al�� SCHEDULE 2,4 DETAIL CREDIT CARD TRANSACTIONS EMPLOYEE #1 HANZICH 8e COMPANY NEWPORT AQUATIC$ CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE III CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2011 DATE CHARGE LOCATION AMOUNT COMMENTS Auto/Truck Repair 12/27/10 Orange Coast Dodge Costa Mesa 24.47 3118/11 Big 0Tires Costa Mesa 1,132.78 4/29111 Orange Coast Dodge Costa Mesa 1,210.21 6/9/11 O"Reilly Auto Costa Mesa 31.47 711/11 Orange toast Dodge Costa Mesa 90.55 9/21111 Orange Coast Dodge Costa Mesa 683.51 10/6111 Orange Coast Dodge Costa Mesa 359.90 10/20/11 Big 0 Tires Costa Mesa 153.18 11/20/11 Big 0 Tires Costa Mesa 24.99 1,711.06 Fuel 12/2a/10 TA #160 Buttonwillow 42.46 Additional Inquiry needed to 12/28/10 Union 76 Costa Mesa 47,56 determine if the following are 113111 Union 76 Costa Mesa 75.00 3x same day? MAC or potentially personal 113/11 Union 76 Costa Mesa 30.46 in nature. 1/3/11 Union 76 Costa Mesa 75.00 118111 Union 76 Costa Mesa 75.00 2X same day? 118111 Union 76 Costa Mesa 75,00 1/13/11 Union 76 Costa Mesa 31.90 1/14/11 Union 76 Costa Mesa 49.46 2x same day? 1/14/11 Union 76 Costa Mesa 75.00 1/17/11 Union 76 Costa Mesa 73.06 1/18/11 Union 76 Costa Mesa 75.60 1119/11 Union 76 Costa Mesa 62.21 1/21111 Union 76 Costa Mesa 40.48 1/23/11 Union 76 Costa Mesa 32,08 Zx same day? 1/23/11 Union 76 Costa Mesa 75.00 1/24/11 Union 76 Costa Mesa 6S.86 1/26/11 Union 76 Costa Mesa 75.00 1/28/11 Union 76 Costa Mesa 75.00 2/1/11 Union 76 Costa Mesa 57.66 2x same day? 2/1/11 Union 76 Costa Mesa 62.12 212/11 Union 76 Costa Mesa 75.00 2/5/11 Union 76 Costa Mesa 75.00 2/7/11 Union 76 Costa Mesa 75.00 2/9/11 Union 76 Costa Mesa 75.00 2/10/11 Shell Oil Newport Beach -64.87 2/11/11 Union 76 Costa Mesa 7S.D0 2113/11 Shell Oil Newport Beach 32.59 2114/11 Shell Oil Newport Beach 64.06 2x same day? 2/14/11 Shell Oil Newport Beach 75.00 2/26/11 Shell Oil Newport Reach 75.00 2/27111 Shell Oil Newport Beach 75.00 3/1111 Chevron Newport Beach 68.77 2x same day 3/1/11 Shell Oil Newport Beach 49.76 313/11 Union 76 Costa Mesa 17.67 3/6/11 Segovia Truck Junction TX 58.05 3/6/11 shell Oil Newport Beach 72.72 3/7/11 Exxon Mobil Van Horn TX 51.47 3/7/11 Love's Country Chandler AZ 67.98 3/7/11 Love's Country EI Paso TX 44.71 3/7/11 Pilot Ehrenberg AZ 77.64 3/7/11 Shell Oil Cabazon 50.00 3/7/11 Shell Oil Stockton TX 75.00 3/7/11 Shell Oil Willcox, AZ 58.05 1of10 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBUC ACCOUNTANTS EMPLOYEE ill CREDIT CARO PURCHASES CREDIT CARD CHARGES YEAR 2011 DATE CHARGE LOCATION AMOUNT COMMENTS 3/8/11 Union 76 Costa Mesa 30.02 3/4/11 Chevron Aliso Viejo 15.00 3/9/11 Union 76 Costa Mesa $4.04 3/10/11 Shell Oil Newport Beach 70.95 3/11/11 Union 76 Costa Mesa 75.00 3/14/11 Union 76 Costa Mesa 75.00 3/16/11 Union 76 Costa Mesa 70,13 2x same day 3/16/11 Union 76 Costa Mesa 75,00 3/17/11 Union 76 Costa Mesa 60,03 3/19/11 Union 76 Costa Mesa 75.00 2x same day 3/19/11 Unlan 75 Costa Mesa 65.23 3/21/11 Union 76 Costa Mesa 75.00 3/22/11 Union 76 Costa Mesa 75.00 3125/11 Shell Oil Newport Beach 80.89 3x same day 3125/11 Shell Oil Newport Beach 85.00 3125/11 Union 76 Costa Mesa 75.00 3126/11 Shell Oil Newport Beach 85.00 3x same day and following 3x day prior 3/26/11 Shell OII Newport Beach 19.45 3/26/11 Union 76 Costa Mesa 69.56 3/28/11 Union 76 Costa Mesa 75.00 3/29/11 Union 76 Costa Mesa 75.00 3/30/11 Shell 011 Newport Beach 85.00 4/1/11 Chevron Costa Mesa 78.07 2x sameday 4/1/11 Union 76 Costa Mesa 75.00 4(3/11 Union 76 Costa Mesa 75.00 2x same day 413/11 Unlon 76 Costa Mesa 51,45 4/5/11 Union 76 Costa Mesa 75.00 4/7111 Union 76 Costa Mesa 59.46 2x same day 4/7/11 Union 76 Costa Mesa 75.00 4/8/11 Shell Oil Newport Beach 66.06 2x same day 418/11 Union 76 Costa Mesa 45,00 4/9/11 Shell Oil Newport Beach 57.54 4/13/11 Union 76 Costa Mesa 75.00 4/14/11 Union 76 Costa Mesa 75.00 4/1.5/11 Union 76 Costa Mesa 75.00 4/15/11 Union 76 Costa Mesa 75.00 4/17111 Shell Oil Newport Beach 75.47 4/17/11 Shell Oil Newport Beach 85.01 4/19/11 Union 76 Costa Mesa 75.00 4/21/11 Union 76 Costa Mesa 100.00 2x 4/21111 Unlan 76 Costa Mesa 75.00 4123/11 Union 76 Costa Mesa 75,00 4125111 Union 76 Costa Mesa 60.55 4/26/11 Chevron Newport Beach 24.05 4/27/11 Chevron Newport Beach 9.10 2x 4/27/11 Union 76 Costa Mesa 120.00 4/29111 Union 76 Costa Mesa 120.00 2x 4/29111 Union 76 Costa Mesa 75,00 4/30/11 Union 76 Costa Mesa 75.00 5/1/11 Union 76 Costa Mesa 75.00 5/4/11 Union 76 Costa Mesa (22.16} 5/4/11 Union 76 Costa Mesa 75.00 5/4/11 Union 76 Costa Mesa 100.00 S/4/11 Union 76 Costa Mesa 75.00 4x 5/5/11 Union 76 Costa Mesa 74.57 516/11 Union 76 Costa Mesa 69.76 5112/11 Chevron Newport Beach 20.00 2x 5/12/11 Chevron Newport Beach 80,64 2of10 HAN2ICH Ek COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBUC ACCOUNTANTS EMPLOYEE #1 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2011 DATE CHARGE LOCATION AMOUNT COMMENTS 5/13/11 Union 76 Costa Mesa 125.00 5/14/11 Union 76 Costa Mesa (17.17) 4x 5/14/11 Union 76 Costa Mesa 40.73 5/14/11 Union 76 Costa Mesa 75.00 5/14/11 Union 76 Costa Mesa 25.00 5/15/11 Union 76 Costa Mesa 75.00 5/18/11 Union 76 Costa Mesa 75.00 2x 5/18/11 Union 76 Costa Mesa 55.61 5/19/11 Union 76 Costa Mesa 75.00 5/20/11 Union 76 Costa Mesa 38.23 5/23/11 Union 76 Costa Mesa 100.00 S/25/11 Union 76 Costa Mesa 80.00 5/26111 Union 76 Costa Mesa 75.00 5/28111 Shell Oil Newport Beach 94.68 2x 5/28/11 Union76 Costa Mesa 75.00 5/30111 Union 76 Costa Mesa 41.05 2x 5/30/11 Union 76 Costa Mesa 75,00 6/1/11 Union 76 Costa Mesa 75.00 6/3111 Union 76 Costa Mesa 75.00 6/4/11 Union 76 Costa Mesa (80.00) 6/4/11 Union 76 Costa Mesa 75.00 4x 6/4/11 Union 75 Costa Mesa 60.00 6/4/11 Union 76 Costa Mesa 80,00 6/4/11 Union 76 Costa Mesa 80.00 6/6/1.1 Union 76 Costa Mesa 75.00 2x 6/6111 Union 76 Costa Mesa 58.08 6/7/11 Chevron Newport Beach 69.97 6/9/11 Union 76 Costa Mesa 75.00 2x 6/9/11 Union 76 Costa Mesa 33.32 6/11/11 Union 76 Costa Mesa 75.00 6/14/11 Union 76 Costa Mesa 75.00 2x 6/14/11 Union 76 Costa Mesa 46.16 6/15/11 Union 76 Costa Mesa (9.65) 6/15/11. Union 76 Costa Mesa 80.00 6/17/11 Shell Oil Newport Reach 98,45 3x 6/17/11 Union 75 Costa Mesa 55.16 6/17/11 Union 76 Costa Mesa 75,00 6/19/11 Union 76 San Luis Obispo 75.00 6/21/11 Union 76 Costa Mesa 105.00 6/23111 Chevron Costa Mesa 7332 6/25/11 Shell Oil Newport Beach 77.01 2x 6/25/11 Union 76 Costa Mesa 97,60 6/27/11 Shell OII Newport Beach 100.00 7/2/11 Shell Oil Newport Beach 71.65 2x 7/2/11 Union 76 Costa Mesa 105.00 7/3/11 Union 76 Costa Mesa 75.43 7/7/11 Union 76 Costa Mesa 103,71 7/9111 Shell Oil Newport Beach 81.34 2x 7/9/11 Shell Oil Newport Beach 91.19 7/10/11 Union 76 Costa Mesa 73.69 7/13/11 Union 76 Costa Mesa 10$,00 7/14/11 Union 76 Costa Mesa 105.00 7/17/11 Union 76 Costa Mesa 98.50 7/20/11 Union 76 Costa Mesa 13.15 2x 7/20/11 Union 76 Costa Mesa 54,16 7/21/11 Union 75 Costa Mesa 89.53 7/22/11 Shell Oil Newport Beach 80.00 2x 3of10 HANSICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARQ£ LOCATION AMOUNT COMMENTS 7/22/11 Shell Oil Newport Beach 90.19 7/25/11 Union 76 Costa Mesa 105.00 7/27/11 Shell oil Newport Beach 58.32 2x 7/27/11 Union 76 Costa Mesa 105.00 7/28/11 Union 76 Costa Mesa 69.96 7/30/11 TA#160 Buttonwlllow 32.49 7130/11 Union 76 Costa Mesa 56.08 7/31/11 Chevron San Francisco 57.48 7/31/11 Exxon Mobil Lebec 58.39 8/1/11 Shell Oil Newport Beach 78.71 8/2/11 Union 76 Costa Mesa 90.41 2x 8/2/11 Union 76 Costa Mesa 105.00 815/11 Shell Oil Newport Beach 91.81 2x 815/11 Shell Oil Newport Beach 91.61 816/11 Dana Point Fuel Dock CA 66.98 8/6/11 Union 76 Cosi@ Mesa 101.29 8/8111 Shell Oil Newport Beach 53.14 8/10111 TA #160 Buttonwillow 34.40 8/30/11 TA #160 Buttonwiliow 32.12 8/11/11 7 -Eleven Watsonville 46.85 8/11/11 Chevron Inglewood 123.43 8/11/11 Union 76 Costa Mesa 31.10 8/14/11 Union 76 Costa Mesa 73.95 8/15111 Shell Oil Newport Beach 100.00 8/19/11 Shell oil Newport Beach 89.45 8/20/11 Union 76 Costa Mesa 73.69 2x 8/20/11 Union 76 Costa Mesa 96.82 8123/11 Union 76 Costa Mesa 70.68 8/24/11 Union 76 Costa Mesa 98.94 3127/11 Oceanside Harbor Fuel Oceanside 93.64 8/27/11 Union 76 Costa Mesa 57.72 8/27/11 Union 76 Carta Mesa 90.17 3x 9/1/11 Chevron Newport Reach 25.11 912111 Union 76 Costa Mesa 105.00 9/5/11 Shell Oil Newport Beach 75.35 9/7111 Chevron Newport Beach 25.01 9/8/11 Onlon 76 Costa Mesa 105.00 9/9111 Chevron Newport Beach 79.31 3x 9/9/11 Shell Oil Newport Beath 30.00 9/9111 Shell Oil Newport Beach 100.00 9/10/11 Union 75 Costa Mesa 92.58 9/15/13 Chevron Newport Beach 30.00 9/16/11 Union 76 Costa Mesa 105.00 2x 9/16/11 Union 76 Costa Mesa 90.23 9/17111 Chevron Newport Beach 51.30 9/18/11 Shell Oil Newport Beach 4.11 9/18/11 Shell Oil Newport Beach 120.00 2x 9/20/11 Union 76 Costa Mesa 97.56 9120/11 Union 76 Costa Mesa 83.69 2x 9/25/11 Union 76 Costa Mesa 77.14 9/27/11 Union 76 Costa Mesa (8.311 9/27/11 Union 76 Costa Mesa 105.00 9127/11 Union 76 Costa Mesa 80.00 2x 9130/11 Union 76 Costa Mesa 70.42 10/3/11 Union 76 Costa Mesa 105.00 1014111 Shell Oil Newport Beach 80.00 2x 1014/11 Union 76 Costa Mesa 76.97 10/10/11 Union 76 Costa Mesa 48.94 2x NEWPORT AQUATICS CENTER EMPLOYEE #1 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2.011 4of10 HANZICH S COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #1 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2011 DATE CHARGE LOCATION AMOUNT . COMMENTS 10/10/11 Unlon 76 Costa Mesa 105,00 10/11/11 Union 76 Costa Mesa 76.02 10/13/11 Shell 011 Newport Beach 90.00 10/16/11 Shell Oil Newport Beach 35.00 10/17/11 Union 76 Costa Mesa 105.00 10/18/11 Chevron Newport Beach 73.48 2x 10/18/11 Shell Oil Newport Beach 91.73 10/21/11 Shell Oil Newport Beach 95.75 2x 10/21/11 Union 76 Costa Mesa 101.35 10/22/11 Shell Oil Newport Beach 53.21 10/23/11 Union 76 Costa Mesa 99.53 10/26/11 Shell Oil Newport Beach 71.02 10/27/11 Chevron Newport Beach 70.18 3x 10/27/11 Union 76 Costa Mesa 10$.00 10/27/11 Union 75 Costa Mesa 20.94 10/29/11 Love's Country Lost Hills 125.00 10/31/11 Shell Oil Newport Beach 92,67 11/2/11 Shell Oil Newport Beach 99.00 11/5/11 Shell Oil Newport Beach 54.73 11/6/11 Shell Oil Newport &each 53.69 11/7/11 Chevron Newport Beach 78,44 11/8/11 Chevron Newport Beach 80.11 11/11/11 Shell 011 Newport Beach 50.08 3x 11/11/11 Shell Oil Newport Beach 60.00 11/11/11 Shell Oil Newport Beach 99.00 11/14/11 Union 76 Costa Mesa 31.13 21A 11/14/11 Union 76 Costa Mesa 105.00 11/15111 Union 76 Costa Mesa 39.86 11/17/11 Union 76 Costa Mesa 44.11 Zx 11/17/11 Union 76 Costa Mesa 65.27 11/19/11 Union 76 Costa Mesa 53.50 2x 11/19/11 Union 76 Costa Mesa 100.00 11%21/11 Union 76 Costa Mesa 62.83 2x 11/21/11 Union 76 Costa Mesa 88,36 11/23/11 Shell Oil Newport Beach 56,68 2x 11/23/11 Shell 011 Newport Beach 88.06 11/26/11 Shell Oil Newport Beach 54,75 11/30/11 Shell Oil Newport Beach 57.24 12/1J11 Union 76 Costa Mesa 100.00 2x 12/1/11 Union 76 Costa Mesa 83.67 1213/11 Union 76 Costa Mesa 82.58 2x 1213/11 Union 76 Costa Mesa 56.07 12/6/11 Shell Oil Newport Beach 34.37 2x 12/6/11 Unlon 76 Costa Mesa 100.00 12/7/11 Love's Country Santa Nella 84.78 12/7/11 TA #163 Santa Nella 75.00 12/10/11 Union 76 Costa Mesa 40.00 3x 12/10/11 Union 76 Costa Mesa 30.13 12/10/11 Union 76 Costa Mesa 100.00 12/15/11 Shell Oil Newport Reach 70.46 2x 12/15/11 Union 76 Costa Mesa 100.00 12/17/11 Chevron Newport Beach 67.63 2x 12/17/11 Shell Oil Newport Beach 99.00 12/21/11 Chevron Newport Beach 15.21 Zx 12121/11 Union 76 Costa Mesa 100.00 12/23/11 Union 76 Costa Mesa 62,23 19,022.73 5of10 EIANZICH A COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #1 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2011 DATE CHARGE LOCATION AMOUNT COMMENTS Jr. Rowing Regattas Head of the American 10/28/11 TA 0160 Buttonwillow 73.00 10/78/31 TA 0163 Santa Nella 75.00 10/29/11 Shell Oil Rancho Cordova 70.52 220.52 Regatta In Feb / March 3/4/11 TA #163 Santa Nella 75.00 3/4/11 Union 76 Concord 66.63 3/4/11 Chevron Arvin 61.73 3/5/11 TA #160 Buttonwillow 7.91 315/11 TA 0160 Buttonwillow 67,79 3/5/11 TA #163 Santa Nella 46.73 3/5/11 Union 76 Concord 22.76 348.55 Southwest Regionals 5/2/11 Southwest Airlines 88.00 5/5/11 TA #160 Buttonwillow 75.00 5/5/11 TA 4163 Santa Nella 75.00 5/8/11 TA #160 Buttonwillow 4.42 5/8111 TA 4150 Buttonwillow 75.00 5/8/11 TA 0163 Santa Nella 20.27 5/8/11 TA #163 Santa Nella 69.71 5/8/11 Chevron Rancho Cordova 101.35 5/6/11 Chevron Rancho Cordova 6.26 $/8/11 Subway Rancho Cordova 12.96 5/8111 Sacramento Cnty Airport Sacramento 35.00 563.97 Medical 1219/11 Aetna Health Management PA 1,348.00 Additional inquiry needed to 3/2/11 Glenn D Madokoro MD Newport Beach 150.00 determine if the following are 3/2/11 Glenn D Madokoro MD Newport Beach 500.00 NAC or potentially personal 2/12/11 CVS Pharmacy Newport Beach 32.76 In nature. 3/4/11 CVS Pharmacy Newport Beach 7.94 4/8/11 CVS Pharmacy Newport Beach 38.38 6/26/11. CV5 Pharmacy Newport Beach 17.49 6/25/11 CVS Pharmacy Newport Beach 11.81 7/9/11 CVS Pharmacy Newport Beach 33.91 7/25/11 CVS Pharmacy Newport Beach 53.55 8/11/11 CVS Pharmacy Newport Reach 9.52 8/18111 CVS Pharmacy Newport Beach 22.08 8128111 CVS Pharmacy Newport Beach 13.75 9/10/11 CVS Pharmacy Costa Mesa 6.87 9/13/11 CV5 Pharmacy Newport Beach 12.02 9/27/11 CVS Pharmacy Newport Beach 15.71 12/6/11 CVS Pharmacy Newport Beach 18.95 12/14/11 CVS Pharmacy Newport Beach 40.13 2,332.87 Other 32/30/10 ID Protection DE 9.99 1/31/11 ID Protection DE 9.99 2/28/11 ID Protection DE 9.99 3/30/11 ID Protection DE 9.99 6 Of 10 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT 4/29/11 to Protection DE 9.99 5/31/11 ID Protection VA 9.99 6%29/11 ID Protection VA 9199 7/29/11 ID Protection VA 9,99 W30/11 ID Protection VA 9.99 9/29/11 ID Protection VA 9.99 10/29/11 ID Protection VA 9.99 12/3/11 ID Protection VA 9.99 3/29/11 Mikasa Sports CA 508.08 12/1/11 Mikasa Sports CA 295.45 S/2/11 Trail -Rite Inc Santa Ana 923.41 Outrigger Races Trail -Rite Inc Santa Ana 197,90 Hawaii 523.85 9/23/11 Budget Rent-A-Car Honolulu HI 40.15 9/23/11 Chevron KaunakakalHI 103.94 9/23/11 Chevron KaunakakafHI 74-97 9/25/11 Continental Airlines HNL - LAX 25-00 9/8/11 Island Airlines HNL -MKK 77.20 9/23/11 Island Airlines HNL -MKK 15-00 4/14/11 Molokai Resorts Kaunakakai HI 190.60 4/14/11 Molokai Resorts Kaunakakai HI 140.25 4/14/11 Molokai Resorts Kaunakakai HI 140.25 9/17/11 Molokai Resorts Kaunakakai HI (190.60) 9/17/11 Molokai Resorts Kaunakakai HI 1140.25) 9/17/11 Molokai Resorts Kaunakakai HI f140.25) 9/8/11 United Airilness LAX - HNL 464.80 9/22/11 United Airliness 25.00 9/24/11 Atlas Building Supplies Kaunakakai HI 10.40 836.46 Catalina 7/19/11 Catalina Passe ngerService CA 204.00 9/3/11 Avalon Fuel Dock Avalon 236.00 9/10/11 Avalon Fuel Dock Avalon 121.60 9/11/11 Avalon Fuel Dock Newport Beach 126.35 687.95 Two Way Radio Rental 4/13/11 Bearcom Rentals TX 118.75 7/14111 Bearcom Rentals TX 139,30 7126/11 Bearcvm Rentals TX 139.30 9/16/11 Bearcom Rentals TX 144.69 9/23/11 Bearcom Rentals TX 646.50 10/12/11 Bearcom Rentals TX 94.20 10/31/11 Bearoom Rentals Garland TX (646.50) 11/9/11 Bearcom Rentals TX 262.44 898.68 Trailer Repair 10/3/11 Hitch Crafters Costa Mesa 51.46 S/2/11 Trail -Rite Inc Santa Ana 274.49 5/3/11 Trail -Rite Inc Santa Ana 197,90 523.85 NEWPORT AQUATICS CENTER EMPLOYEE #1 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2011 COMMENTS Additional inquiry needed to determine If the following are NAC or potentialiv personal In nature. 7 of 10 HANZICH !1, COMPANY CERTIFIED PUBUC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT Supplies • Shop 12/31/10 Crown Hardware Newport Beach 6.50 7117/11 Crown Hardware Newport Beach 75.40 11/23/11 Crown Hardware Newport Beach 23.69 12/5/11 Crown Hardware Newport Beach 43,08 513/11 Engineered Textile Products Aliso Viejo 82.81 9113/11 Fiberglass Hawaii CA 52.78 9/13/11 Fiberglass Hawaii CA 366.39 9/13/11 Fiberglass Hawaii CA 853.42 9/19/11 Fiberglass Hawaii CA 1,144.21 9/22/11 Fiberglass Hawaii CA 917.78 216/11 Home Depot Costa Mesa 113.14 3/14/11 Home Depot Costa Mesa 80.99 4/5/11 Home Depot Costa Mesa 44,09 5/6/11 Home Depot Costa Mesa 91.85 10/16/11 Home Depot Costa Mesa 100.41 11/19/11 Home Depot Costa Mesa 149.79 12/18/11 Home Depot Costa Mesa 27.99 12/18/11 Home Depot Costa Mesa 27.99 1118/11 Minney's Yacht Surplus Costa Mesa 56.99 8/25/11 Northern Products Inc MA 132.30 7/7/11 West Marine Newport Beach 55.99 7/22111 West Marine Santa Barbara 13.77 8/19/11 West Marine Newport Beach 27.86 10/21/11 West Marine San Diego 159.52 7/29111 Anthonys Custome Shoe Newport Beach 59.02 4,707.76 Food 4/28/11 Kean Coffee Newport Beach 7.40 12/25/11 Pick Up Stix Newport Beach 9.36 11/20/11 Ralphs Newport Beach 9.81 6/29/11 Ralphs Newport Beach 11.97 12/25/11 Ralphs Costa Mesa 12.60 8119111 Ralphs Newport Beach 13.76 12/27/11 Ralphs Newport Beach 16.41 12/17/11 Harbor Deli Dana Point 19.34 10/21111 Dana Landing Market San Diego 19.36 6/27111 Ralphs Newport Beach 21.84 10/15/11 Ralphs Newport Beach 21.00 6/29/11 Ralphs Newport Beach 23.17 12/27/11 Ralphs Newport Beach 24.55 4/13/11 The Pizza Bakery Newport Beach 24.96 9/17/11 Ralphs Newport Beach 26.52 9/1111 EZ Take Out Burger Costa Mesa 27.95 3/10/11 The Pizza Bakery Newport Beach 28.00 7/29/11 Ralphs Newport Beach 30.62 7/24/11 Ralphs Costa Mesa 32,26 11/20/11 Irvine Ranch Market Costa Mesa 37.66 3/12/11 Starbucks Newport Beach 38.85 3/10/11 The Pizza Bakery Newport Beach 42.59 12/24/11 Ralphs Newport Beach 44.89 3018/11. The Pizza Bakery Newport Beach 46.34 3/12111 Ralphs Newport Beach 54.25 2/12/11 Ralphs NewportReach 65.68 11/30/11 Irvine Ranch Market Costa Mesa 66.59 6129/11 The Pizza Bakery Newport Beach 72.32 6/9111 Starbucks Newport Beach 90.00 NEWPORT AQUATICS CENTER EMPLOYEE #1 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2011 COMMENTS Additional inquiry needed to determine If the following are NAC or potentially personal in nature. Additional inquiry needed to determine if the following are NAC or patentially personal In nature. 8 Of 10 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT COMMENTS 8/5/11 7 -Eleven Costa Mesa 58.48 9/2/11 7 -Eleven Costa Mesa 73.74 9117/11 7 -Eleven Costa Mesa 75.96 5/20/11 Roundeye Rydoexp Foodser GA 112.84 3/12/11 Subway Costa Mesa 130.47 10/14/11 Smart N Final Costa Mesa 141.57 4/8111 Smart N Final Costa Mesa 144.57 7/17/11 Smart N Final Costa Mesa 144.81 7124/11 Smart N Final Costa Mesa 172.37 2/12/11 Subway Costa Mesa 174.97 10/15/11 Subway Costa Mesa 174.97 7/24/11 Hi Time Wine Cellars Costa Mesa 258.83 7/27111 Hi Time Wine Cellars Costa Mesa (80.00) 2,525.63 Office Supplies NEWROFIT AQUATICS CENTER EMPLOYEE #1 CREDIT CARP PURCHASES CREDIT CARD CHARGES YEAR 2011 12/8/11 AT&T Costa Mesa 107.75 9/14/11 Business Telephone Sales FL 199.33 4/8111 Cat's Camera Costa Mesa 69.33 1/19/11 Mail Boxes Etc Newport Beach 31.80 9/1/11 Mail Boxes Etc Newport Beach 35. DO 12/Z1111 Microsoft Office 2010 MN 215.45 12/22/11 Microsoft Office 2010 MN 15.07 12/16/11 MicrvsoftStore Direct WA 89.95 2/8/11 Staples Newport Beach 372.16 3/22/11 Staples Costa Mesa 129.52 3/25/11 Staples Costa Mesa 94.57 4/8/11 Staples Costa Mesa 19.12 4/8/11 Staples Costa Mesa 347.37 519/11 Staples Costa Mesa 79.37 9/16/11 Staples Costa Mesa 47.44 9/27/11 Staples Costa Mesa 49.51 10/25/11 Staples Costa Mesa 72.17 1211S/11 Staples Costa Mesa 204.40 11/15/11 USPS Costa Mesa 13.90 12/19/11 USPS MO 177.00 5/9/11 B&H Nicholas Canyon 10.00 5/6/11 Nikkis Flag Shop Newport Beach 625.40 3,005.61 Event Rentals 418111 Baker Party Rentals CA 193.00 7115111 Baker Party Rentals CA 100.00 7/22/11 Baker Party Rentals. CA 413.00 9/13/11 Baker Party Rentals Costa Mesa 120.00 10/7/11 BakerParty Rent a Is CA 185.00 10/14/11 Baker Party Rentals CA 68.00 11/3111 Baker Party Rentals CA 490.00 5/4/11 Baker Rental & Sales Costa Mesa 50.00 7/15/11 Baker Rental & Sales Costa Mesa 61.50 819/11 Baker Rental & Sales CA 120.00 1,800,50 Expenses - Unknown 1/11/11 Boat / US Service VA 195.00 Additional inquiry needed to 3/7/11 Diamond Deming NM 46.77 determine if thefollowing are 3/7111 VCN *Anthony, NM Poe Anthony NM 14.12 NAC or potentially personal 4/29/11 Smug Mug Photo CA 12.51 In nature. 9of10 HAN7ICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORTAQUATICS CENTER EMPLOYEE III CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2011 DATE CHARGE LOCATION AMOUNT COMMENTS 5/22/11 Santa Barbara Inn Santa Barbara 538.36 5/29/11 CSULB Parking Long Beach 5.00 6/2/11 City of Hermosa Beach CA 53.00 7/16/11 City of Hermosa Beach CA 7.50 7/24/11 Big 5 Sporting Costa Mesa 215.48 7/24/11 Inn of the Spanish Santa Barbara 9.44 7130/11 SFMTA Parking San Diego 3.50 8/5/11 Dick's Clothing & Sporting G Newport Beach 86.19 9/4/11 City of Manhattan Beach CA 7.50 10/20/11 Pacffic Coast Entertainment Huntington Beach 161.63 1,356.00 Travel • Unknown 1/25/11 Southwest Airlines 174.70 Additional inquiry needed to 8/25/11 Bart Concourse CA 11,00 determine If the following are 8/25/11 Southwest Airlines SNA - SFO 185.70 NAC or potentially personal 10/13/11 Bart -Coliseum CA 4.00 in nature. 10/13/11 Oakland Airport Oakland 3.00 10/13/13 Southwest Airlines SNA - OAK 185.70 564.10 Total on detail 44,029.65 10 of 10 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 41 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2012 DATE CHARGE LOCATION AMOUNT COMMENTS Auto/Truck Repair 6/5/2012 Big 0 Tires Costa Mesa 1,153.38 12/2212012 Big 0 Tires Costa Mesa 842.56 12/29/2011 Orange Coast Dodge Costa Mesa 89.95 2/23/2012 Orange Coast Dodge Costa Mesa 1,961.05 5/2/2012 Orange Coast Dodge Costa Mesa 69.95 8/1/2012 Orange Coast Dodge Costa Mesa 724.98 10/23/2012 Orange Coast Dodge Crista Mesa 615.55 2/27/2012 Orange County Transmissions Carta Mesa 211.20 8/8/2012 O'Reilly Auto Costa Mesa 29.07 11/30/2012 O'Reilly Auto Costa Mesa 17.23 12/12/2012 O'Reilly Auto Costa Mesa 12.91 7/31/2012 Cornerstone Smog Test Costa Mesa 50.00 5,797.83 Fuel 12/28/2011 Union 75 Costa Mesa 67.34 2x same day Additional inquiry needed to 12/28/2011 Union 76 Costa Mesa 85.50 determine if the following are 12/29/2011 Union 16 Costa Mesa 14.19) 2x same day NAC or potentially personal 72/29/1A11 Union 76 Costa Mesa 70.00 In nature. 7./3/2012 Chevron Newport Beach 30,03 1/4/2012 Union 76 Costa Mesa 25.57 2x same day 1/412012 Union 76 Costa Mesa 100.00 11812012 Shell Oil Newport Beach 90,19 2x 1/6/2012 Shell oil Newport Beach 96.23 2/9/2012 Chevron Newport Beach 71.76 1/10/2012 Union 76 Costa Mesa 100.00 1/14/2012 Union 76 Caste Mesa 100,00 1/16/2012 Union 76 Costs Mesa 34.15 3x same day 1/16/2012 Shell Oil Newport Beach 80.00 1/16/2012 Union 76 Costa Mesa 100,00 1/19/2012 Union 76 Costa Mesa 73,32 1/20/2012 Union 76 Costa Mesa 80,00 2x 1/20/2012 Union 76 Costa Mesa 83.23 1/23/2012 Union 76 Costa Mesa 86.49 2x 1/23/2012 Union 76 Costa Masa 100.00 1/28/2012 Union 76 Costa Mesa 100.00 1/29/2012 Union 76 Costa Mesa 53,94 1/30/2012 Union 76 Costa Mesa 75.53 2/1/2012 Union 76 Costa Mesa 36.19 2/5/2412 Union 76 Costa Mesa 52.44 2x 2/5/2012 Union 76 Costa Mesa 100.00 2/10/2012 Unlan 76 Costa Mesa 55.74 2/11/2012 7 -Eleven Costa Mesa 72.95 2/12/2012 Shell oil Costa Mesa 60.00 2/13/2012 Union 76 Costa Mesa 100.00 2/17/2012 Union 76 Costa Mesa 99.44 2/20/2012 Union 76 Costa Mesa (3.85) 2/20/2012 Union 76 Costa Mesa 22,94 2/20/2012 Union 76 Costa Mesa 80.00 2/20/2012 Union 76 Costa Mesa 100.00 3x 2/21/2012 Union 76 Costa Mesa 75.59 Next day purchase 2/22/2012 Chevron Newport Beach 20.02 2/23/2012 Union 76 Costa Mesa 65.01 2/24/2012 Union 76 Costa Mesa 100.00 2/27/2012 Union 76 Costa Mesa 60.86 2x 2/27/2012 Union 76 Costa Mesa 10D.00 3/3/2012 Union 76 Costa Mesa 61.89 2x 3/3/2012 Union 76 Costa Mesa 97,77 3/4/2012 Union 76 Costa Mesa 57.90 3/6/2012 U6on 76 Costa Mesa 79.49 1 0f 9 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT COMMENTS 3/8/2012 Union 76 Costa Mesa 80,27 3/9/2012 Union 76 Costa Mesa 71,47 3/10/2012 Union 76 Costa Mesa 90.00 2x 3/10/2012 Union 76 Costa Mesa 100.00 3/12/2012 Union 76 Costa Mesa 57,01 2x 3/12/2012 Union 76 Costa Mesa 100.00 3/17/2012 Union 76 Costa Mesa 100.00 3/19/2012 7 -Eleven Costa Mesa 34.26 2x 3/19/2012 7-E1even Costa Mesa 100.00 3/20/2012 Union 76 Corona Del Mar 64.01 3/21/2012 Union 76 Costa Mesa 100.00 3122/2012 Union 76 Costa Mesa 100.00 3/25/2012 Chevron Newport Beach 20,01 3x same day 3/25/2012 Union 76 Costa Mesa 95,03 3/25/2012 Union 76 Costa Mesa 100.00 3/26/2012 Union 76 Costa Mesa 87.45 3/30/2012 Union 76 Costa Mesa 100.00 3/31/2012 Union 76 Costa Mesa 78,90 4/2/2012 Union 76 Costa Mesa 100.00 4/3/2012 Union 76 Costa Mesa 80.35 2x 4/3/2012 Union 76 Costa Mesa 100.00 4/4/2012 Union 76 Costa Mesa 95.75 4/6/2012 Union 76 Costa Mesa 59.01 2x 416/2012 Union 76 Costa Mesa 82.29 4110/2012 Union 76 Costa Mesa 102.27 4/11/2012 Union 76 Costa Mesa 40.59 4112/2012 Union 76 Costa Mesa 56,64 2x 4/12/2012 Union 76 Costa Mesa 105.00 4/14/2012 Union 76 Costa Mesa 74.77 4/16/2011 Chevron Newport Beach 20.10 2x 4116/2012 Exxon Mobil Corona Del Mar 72.17 4/19/2012 Union 76 Costa Mesa 105.00 4/20/2012 Union 76 Costa Mesa 55.84 4/23/2012 Union 76 Costa Mesa 10S.00 4/24/2012 UnloA 76 Costa Mesa 79.82 4/27/2012 7 -Eleven Costa Mesa 76.30 4/28/2012 Union 76 Costa Mesa 105.00 4/29/2012 Union 76 Costa Mesa 79.06 4/30/2012 Union 76 Costa Mesa 78.33 5/6/2012 Union 76 Costa Mesa 63.17 5/8/2012 Union 76 Costa Mesa 85.49 5/10/2012 Union 75 Costa Mesa 100.78 2x 5/10/2012 Union 76 Costa Mesa 105.00 5/16/2012 Chevron Newport Beach 83.49 5/17/2012 Union 76 Costa Mesa 105.00 5/18/2012 Union 76 Costa Mesa 45.00 2x 5/18/2012 Union 76 Costa Mesa 88,94 6/1/2012 Union 76 Costa Mesa 102,89 2x 6/1/2012 Union 76 Costa Mesa 105.00 6/512012 Union 76 Costa Mesa 77.32 6/6/2012 Chevron Newport Beach 69.04 6/7/ZD12 Union 76 Costa Mesa 20.08 2x 6/7/2012 Union 76 Costa Mesa 30.00 6/7/2012 Union 76 Costa Mesa 105.DD 6/9/2012 Union 76 Costa Mesa 50.79 2x 6/9/2012 Union 76 Costa Mesa 67.36 6/12/2012 Chevron Newport Beach 25.00 6/14/2012 Union 76 Costa Mesa 105.00 6/1512012 Union 76 Costa Mesa 29.84 2x 6/15=2 Union 76 Costa Mesa 45.37 6/18/2012 Union 76 Costa Mesa 68,61 6/23/2012 Union 76 Costa Mesa 10.00 4x 6/23/2012 Union 75 Costa Mesa 52.79 NEWPORT AQUATICS CENTER EMPLOYEE 91 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2012 2of9 HAN2tCH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE ill CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2012 DATE CHARGE LOCATION AMOUNT OOMMENTS 6/23/2012 7 -Eleven Costa Mesa 68.99 6/23/2012 Union 76 Costa Mesa 73.86 6/26/2012 Chevron Newport Beach 15.00 6/27/2012 Union 76 Costa Mesa 89.91 2x 6/27/2012 Union 76 Costa Mesa 105.00 6/30/2012 Union 76 Costa Mesa 48.80 2m 6/30/2012 Union 76 Costa Mesa 84.44 7/5/2012 Unlon 76 Costa Mesa 50.00 3x 7/5/2012 Union 76 Costa Mesa 70.87 7/5/2012 Union 76 Costa Mesa 105,00 7/8/2012 Union 76 Costa Mesa 51.57 2x 7/8/2012 Union 76 Costa Mesa 52.21 7/9/2012 Chevron Costa Mesa 63,60 7/13/20]2 Union 76 Costa Mesa 50,00 3x 7/13/2012 Chevron Newport Beach 64.95 7/13/2012 Union 76 Costa Mesa 81.92 7/14/2012 Union 76 Costa Mesa 50100 7/16/2012 Union 76 Costa Mesa 54.44 7/17/2012 Shell Oil Irvine 7.75 2x 7/17/71012 Union 76 Costa Mesa 105,00 7/1S/Z012 Union 76 Costa Mesa 88.52 7/23/2012 Union 76 Costa Mesa 69.72 3x 7/23/7012 Chevron Newport Beach 71.70 7/23/2012 Union 76 Costa Mesa 86.35 8/1/2012 Chevron Newport Beach 85.87 2x 8/1/2012 Union 76 Costa Mesa 105.00 8/2/2012 Unlan 76 Costa Mesa 36.83 8/3/2012 Union 76 Costa Mesa 32.66 2x 6/3/2012 Union 76 Costa Mesa 35.56 8/4/2012 Union 76 Costa Mesa 61.73 8/5/2012 Union 76 Costa Mesa 72.83 8/8/2012 Union 76 Costa Mesa 91.93 8/9/2012 Union 76 Costa Mesa 66.63 2K 8/9/2012 Union 76 Costa Mesa 89.29 8/20/2012 Union 7fi Costa Mesa 52.34 2x 8/20/2012 Union 76 Costa Mesa 76.39 8/22/2012 Union 76 Costa Mesa 105.00 8/24/2012 Union 76 Costa Mesa 54.55 2x 8/24/2012 Union 76 Costa Mesa 100.00 8/25/2012 Union 76 Costa Mesa (6.96) 8/25/2012 Union 76 Costa Mesa 60.00 8/25/2012 Union 76 Costa Mesa 100.00 2x 8/27/2012 Union 76 Costa Mesa 105.00 8/30/2012 Union 76 Costa Mesa 83.25 9/4/2012 Chevron Costa Mesa 30.00 2x 9/4/2012 Chevron Costa Mesa 99.28 9/512012 Union 76 Costa Mesa 80.06 3x 9/5/2012 Union 76 Costa Mese 100.00 9/5/2012 Union 76 Costa Mesa 100.82 9/8/2012 Union 76 Costa Mesa 74,97 9/13/2012 Union 76 Costa Masa 105.00 9/16/2012 7 -Eleven Costa Mesa 79.13 2x 9/16/2012 Union 76 Costa Mesa 86.84 9/25/2012 Union 76 Costa Mesa 105.00 9/26/2012 Union 76 Costa Mesa 63.98 9/30/2012 Union 76 Costa Mesa 105.00 10/2/2012 Union 76 Costa Mesa 89.30 10/3/2012 Chevron Newport Beach 81.07 10/5/2012 Union 76 Costa Mesa 105.00 10/7/2012 Union 76 Caste Mesa 2180 10/11/2012 Union 76 Costa Mesa 98.76 10/12/2012 Chevron Newport8aach 84.61 10/19/2012 Union 76 Costa Mesa 40.02 2x 3 of 9 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 01 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2012 DATE CHARGE LOCATION AMOUNT OOMMENTS 10/19/2012 Union 76 Costa Mesa 105.00 10/21/2012 Union 76 Costa Mesa 64.11 2x 10/21/2012 Union 76 Costa Mesa 105.00 10/22/2012 Union 76 Costa Mesa 80.00 10/26/2012 Union 76 Costa Mesa 24.53 2x I0/26/2012 Union 76 Costa Mesa 105.00 10/29/2012 Unlan 76 Costa Mesa 78.59 Zx 10/29/2012 Union 76 Costa Mesa 81.17 S/2/2012 10/31/2012 Union 76 Costa Mesa 84.40 5/2/2012 11/3/2012 Union 76 Costa Mesa 94.79 5/2/2012 11/5/2012 Chevron Costa Mesa 108.49 S/3/2012 11/1012012 Chevron Newport Beach 71.18 2x 11./1012012 Union 76 Costa Mesa 99.51 5/3/2012 11/13/2012 Union 75 Costa Mesa 51.98 5/6/2012 11/20/2012 Chevron Newport Beach 125.00 5/6/2012 11/25/2012 Union 76 Costa Mesa 84.71 5/6/2012 11/28/2012 7 -Eleven Costa Mesa 71.11 11/30/2012 Union 76 Costa Mesa 63.88 Year End Banquet 12/4/2012 Union 76 Costa Mesa 105.00 5/29/2012 12/8/2012 Union 76 Cosa Mesa 103.42 2x 12/8/2012 Union 76 Costa Mesa 105.00 12/9/2012 Chevron Newport Beach 69.05 Additional Inquiry needed to 12/12/2012 Union 76 Costa Mesa 96.98 determine if the following are 12/15/2012 Union 76 Costa Mesa 44,70 NAC or potentially personal 12/19/2012 Chevron Newport Beach 20.03 2x 12/19/2012 Chevron Newport Beach 25.14 12/20/2012 Union 76 Costa Mesa 102,18 12/22/2012 Union 76 Costa Mesa 68,75 12/26/2012 Union 76 Costa Mesa 25.25 2x 12/26/2012 Union 76 Costa Mesa 100.79 14,922.03 Jr. Rowing Regattas Head of the Americen 10/25/2012 TA4160 Buttonwillow 75.00 10/25/2012 Southwest Airlines SMF - SNA 403.60 10/26/2012 TA #163 Santa Nella 7S.00 10/27/2012 TA #163 Santa Nella 62.59 10/27/2012 TA #160 Buttonwlllow 73.41 10/27/2012 Chevron Rancho Cordova 125,00 814.60 Southwest Regionals 5/2/2012 TA #160 Bumnwlllow 7.49 S/2/2012 Southwest Airlines SMF -SNA 19.00 5/2/2012 Union 76 Costa Mesa 25.40 5/2/2012 TA#160 Buttonwillow 75,00 S/3/2012 Union 76 Costa Mesa (1.78) 5/3/2012 TA 9163 Santa Nella 75.00 5/3/2012 Union 76 Costa Mesa 80.00 5/6/2012 Chevron Rancho Cordova 48.40 5/6/2012 TA#163 Santa Nella 59,04 5/6/2012 TA #16d Buttonwlllow, 66.6S 454.20 Year End Banquet 5/29/2012 Caliente Southwest Grill Costa Mesa 6,146.98 Medical 2/8/2012 CVS Pharmacy Newport Beach 18.29 Additional Inquiry needed to 5/2/2012 CVS Pharmacy Newport Beach 20.79 determine if the following are 5/1D/2012 CVS pharmacy Newport Beach 38.60 NAC or potentially personal 4of9 HANZICH i COMPANY NEWPORTAO,UATiCS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE N1 CREDIT CARD PURCHASES CREDIT CARO CHARGES YEAR 2012 DATE CHARGE LOCATION AMOUNT COMMENTS 5/22/2012 CV5 Pharmacy Newport Beach 9,00 in nature. 6/8/2012 CVS Pharmacy Newport Beach 21.61 7/30/2012 CVS Pharmacy Newport Beach 68.94 8/10/2D12 CVS Pharmacy Newport Beach 21,67 9/20/2012 CVS Pharmacy Newport Beach 14.86 12/3/2012 CV5 Pharmacy Newport Beach 16,25 ID/Fraud Protect Credit TX Other Mlkasa Sports 230.01 Other 12/29/2011 ID Protection VA 3/28/2012 ID Protection VA 2/28/2012 ID Protection VA 3/29/2012 ID Protection VA 4/28/2012 ID Protection VA 5/25/2012 10 Protection VA 9/13/2012 ID Protection VA 8/10/2012 Experian Scorecard CA 11/27/2012 ID/Fraud Protect Credit TX Other Mlkasa Sports 11/7/2012 1/20/2012 Mlkasa Sports CA 2/15/2012 Mlkasa Sports CA 4/10/2012 Mikasa Sports CA Outrigger Races Hawaii 3/6/2012 9/20/2012 9/21/2012 9/24/2012 Catalina 7/25/2012 7125/201z 7/25/2012 7/26/2012 7/31/2012 8/9/2012 8/9/2012 8/17/2012 8/17/2012 8/17/2012 8/18/2012 9/7/7012 9/8/2012 9/11/2012 9/28/2012 Delta Airlines Hawaiian Airlines Chevron Easy Park Catalina Express Landing Catalina Landing Catalina Express Landing Hill's Boat Service Tracplus Global Catalina Passenger Service Satellite Phone Stare Two Harbors Gen Stare Harbor Reef Restaurant The Harbor Operations Luau Larrys Hill's boat Service Avalon Fuel Dock Catalina Landing The Harbor Operations LAX - OGG -HNL Kaunakakai Hl Los Angeles Lang Beach Long Beach Long Beach CA CA FL Two Harbors Two Harbors Two Harbors Avalon Newport Beach CA CA CA 9.99 9.99 9.99 9.99 9.99 9.99 (9.99) 7,95 (606,47) {548.57) 111.36 Additional Inquiry needed to 283.99 determine if the following are 494.87 NAC or potentially personal 890.22 In nature. 554AO 25.00 58.38 50.75 698.53 7.40 15.00 96.00 171.15 234.00 198,50 39S30 13.20 3454 60.00 32.11 165.19 198.50 15.00 120.W _ 1:755.89 Two Way Radio Rental 7/19/2012 Bearcom Rentals TX 144.69 7/26/2012 Bearcom Rentals TX 144,69 8/1/2012 Bearcom Rentals TX 94,20 9/11/2012 Bearcom Rentals TX 119.30 9/18/2012 Bearcom Rentals TX 323.25 10/4/2012 Bearcum Rentals TX (323,25) 10/2312012 Bearcom Rentals TX 117.75 11/7/2012 Bearcom Rentals TX 492.55 11/14/2012 Bearcom Rentals TX 646,50 1,779.68 5of9 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE Other 2/4/2412 Hill's Boat Service 2/11/2012 Hill's Boat Service Santa Barbara Victory Foam, Inc 5/1812012 Cabrillo Inn 5/18/2012 Cabrillo Inn 5/20/2012 Waterfront parking 8/10/2012 Waberfront parking 8/10/2012 Sea Landing 8/10/2012 Chucks Waterfront Grill 8/10/2012 Sea Landing San Dlogo 12/29/2011 Dana Landing Market 10/19/2012 Dana Landing Market Dena Point Victory Foam, Inc 8/4/2012 Dana Point Fuel Dock 8/4/2012 Dana Point Fuel Dock 12/9/2012 Harbor Deli 12/9/2012 Dana Point Fuel Dock Malibu to Marina Race 6/2/2012 Del Rey Fuel 6/2/2012 Del Rey Fuel 6/8/2012 BAH Lot 2 Launch Ramp Trailer Repair 813/2012 Hitch Crafters Supplies -Shap 12/29/2011 Victory Foam, Inc 2/13/2012 Victory Foam, Inc 12/29/2011 West Marine 4117/2012 West Marine 6/8/2012 West Marine 8/9/2012 West Marine 2/18/2012 Home Depot 5/24/2012 Home Depot 6/1/2012 Home Depot 7/3/2012 Home Depot 8/9/2012 Home Depot 9/1/2012 Home Depot 9/3/2012 Horne Depot 9/16/2012 Horne Depot 11/27/2012 Home Depot 12/1/2012 Home Depot 8/24/2012 Crown Ace Hardware 9/5/2012 Crown Ace Hardware 10/1/2012 Crown Ate Hardware 10/25/2012 Crown Ace Hardware 10/30/2012 Crown Ace Hardware 11/12/2012 Crown Ace Hardware 1/11/2012 Crown Hardware 2/5/2012 Crown Hardware 4117/2012 Crown Hardware LOCATION AMOUNT COMMENTS CA 106.16 Newport Beach 68.43 Dana Paint 174.59 Santa Barbara 404,96 Santa Barbara 472,16 Santa Barbara 18.00 Santa Barbara 12.00 Santa Barbara 24.00 Santa Barbara 120.23 Santa Barbara 265.07 1,316.42 San Diego 20.29 San Diego 26.12 46,41 Dana Point 118.80 Dana Point 202.83 Dana Point 13.47 Dana Paint 73,36 408A6 Marina Del Rey 21.30 Marina Rel Rey 147.72 CA 10.00 179.02 Costa Mesa 90,77 CA CA San Diego Newport Beach Newport Beach New port Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Huntington Beach Newport Beach Newport Beath 177.79 2,078.50 31.52 142.73 2,712.84 295.31 210.82 52.47 46.51 106.67 65.34 200,36 182.10 192,137 158.80 130.28 86.16 97.04 56,28 47.12 50.36 54.92 14.65 27.44 27.47 NEW PORT AQUATICS CENTER EMPLOYEE 41 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2012 Additional Inquiry needed to determine if the following are NAC or potentially personal in nature. 6 of 9 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE Nl CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2012 DATE CHARGE LOCAYION AMOUNT COMMENTS 5/2/2012 Crown Hardware Newport Beach 10.98 2/27/2012 Bosun Supplies Inc N1 71.33 7,328.66 Food 12/28/3011 Ralph$ Newport Beach 13.77 Additional inquiry needed to 13/30/2011 The Pizza Bakery Newport Beach 29.63 determine if the following are 1/6/2012 Cest SI Bon Newport Beach 104,20 NAC or potentially personal 1/10/2012 Ralphs Newport Beach 24.89 In nature. 1/10/2012 In -N -Out Burger Irvine 10.56 2/11/2012 Ralphs Costa Mesa 19.96 2/11/2012 Ralphs Newport Reach 61,78 2/19/2012 The Pizza Bakery Newport Beach 754,25 2/27/2(112 Mr. Buck's Liquor Costa Mesa 15.70 3/4/2012 Smart N Final Costa Mesa 79.97 3/4/2012 Smart N Final Costa Mesa 12.25 3/16/2012 Starbucks Newport Reach 95.00 3/16/2012 Subway Costa Mesa 349.50 3/16/2012 Smart N Final Costa Mesa 144.82 3/16/2012 Smart N Final Costa Mesa 16.33 4/14/2012 Ralphs Newport Beach 14.74 4/14/2012 Ralphs Newport Beach 8.34 4/20/2012 The Pizza Bakery Newport Beach 129.95 4/28/2012 Ralphs Newport Beach 16.13 5/24/2012 Ralphs Newport Beath 16.90 5/24/2012 Smart N Final Costa Mesa 114.58 7/22/2012 Ralphs Newport Beach 24.40 8/21/2012 Starbucks Newport Beach 111.25 8/27/2012 Starbucks Newport Beath 11.25 9/7/2012 Ralphs Costa Mesa 56.81 9/29/2012 The Pizza Bakery Newport Reach 53.75 11/3/2012 Ralphs Newport Beach 52.85 11/14/2012 The Pizza Bakery Newport Beach 120,27 11/25/2012 Starbucks Tustin 104.00 11/30/2012 Ralphs Newport Beach 165.97 12/1/2012 Ralphs Newport Beach 31.73 12/1/1012 The Pizza Bakery Newport Beach 301.70 12/112012 Starbucks Costa Mesa 38.85 12/15/2012 Caliente5outhwest Grill Costa Mesa 386.28 3,492,46 Office Supplies 1/3/2012 Staples CA 208.96 1/3/2012 Staples Costa Mesa 23.21 1/Z4/2012 Staples Newport Beach 16.99 2/7/2012 Staples Costa Mesa 26.92 2/13/2012 Staples Costa Mesa 142.20 2/13/2012 Staples Costa Mesa 26.93 2/27/2012 Staples Costa Mesa 192.29 3/7/2012 Staples Costa Mesa 48.46 3/8/2012 Staples Costa Mesa 25.84 4/2f2012 Staples Costa Mesa 141.96 4/7/2012 Staples CA 99.07 4/25/2012 Staples Costa Mesa 285.49 4/27/2012 Staples Costa Mesa 641.65 5/17/2012 Staples Costa Mesa 57.92 6/1/2012 Staples Costa Mesa 148.70 6127/2012 Staples Costa Mesa 73.95 7/3/2012 Staples Costa Mesa 119.38) 9/12/2012 Staples Costa Mesa 125.93 10/24/2012 Staples Costa Mesa 58.17 11/17/2012 Staples Costa Mesa 33.78 3/19/2012 USPS Newport Beach 135.00 11/1412012 USPS Costa Mesa 8150 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE #1 CREDIT CARO PURCHASES CREDIT CARD CHARGES YEAR 2012 DATE CHARGE LOCATION AMOUNT COMMENTS 1/23/2012 firstach.com MD 295.23 5/4/2012 Mail To Go Costa Mesa 45.16 3/9/2012 Network Solutions, LLC VA 62,99 11/2/2012 CMIT CA 156.22 3,062,54 Event Reds 2/9/2012 Baker Party Rentals CA 198.00 3/2/2012 Baker Party Rentals CA 85,00 3/15/2012 Baker Party Rentals CA 71.00 4/13/2012 Baker Party Rentals CA 318.00 4/13/2012 Baker Party Rentals CA 194.00 5/9/2012 Baker Party Rentals CA 489.75 9/5/2012 Baker Parry Rentals CA 50.00 1V2J2012 Baker Party Rentals CA 190.00 12/6/2012 Baker Parry Rentals CA 340,00 7/16/2012 Baker Rental & Sales Costa Mesa 261.50 10/22/2012 Baker Rental & Sales Costa Mesa 160.00 11/5/2012 Baker Rental & Sales Costa Mesa 120.00 1/20/2012 Atlas Chairs &Tables RI 1,336.00 3,812,25 Outrigger - Parts 6/13/2012 Bending Branches WI 21159,82 Jr. Rowing - Parts 6/11/2012 Johnson Outdoor ME 476.55 6/13/2012 Johnson Outdoor ME 160.00 6/13/2012 Johnson Outdoor ME 9.84 10/2/2012 Uttle River Marine Gainesville FL 554.82 4/12/2012 Concept Cts VT 80.41 4/12/2012 Concept Cts VT 17.00 1,298.62 Other- Unknown 10/1/2012 Van 4 Rent Costa Mesa 850.00 Additional inquiry needed to 10/8/2012 Van 4 Rent Costa Mesa (159.1D) determine if the following are 6/10/2012 Verizon Wireless Prepaid pymt CA 60.00 NAC or potentially personal 7/11/2012 Verizon Wireless Prepaid pyrnt CA 60.00 in nature. 8/9/2012 Verhon Wireless Prepaid pymt CA 60.00 10/18/2012 Pacfflc Coast Entertainment Huntington Beach 183.18 12/19/2012 Apple Store Newport Beach 1,739.47 10/25/2012 AT&T Costa Mesa 64.65 12/18/2012 AT&T Costa Mesa 341,63 7/20/2012 Aloha Printing Costa Mesa 2,334.94 7/24/2012 Aloha Printing Costa Mesa 752,09 8/7/2012 Aloha Printing Costa Mesa 495.00 8/16/2012 Aloha Printing Costa Mesa 264.D0 6/1/2012 Big 5 Sporting Goods Costa Mesa 14.01) 11/10/2012 Big 5 Sporting Goods Costa Mesa 48.47 7/QZ012 CBVA CA 25.00 2/25/2012 CSU Dominguez Hills Parking Carson 4.00 111S/2012 Ecore International Inc Lancaster PA 3,787.41 7/13/2012 Davies Launch Ramp Long Beach 12.00 7/14/2012 Davies Launch Ramp Long Beach 12.00 1/31/2012 AAAAward {FII 331.30 4/5/2012 AAAAward WI 26D.80 4/9/2012 AAAAward WI 154.40 5/21/2012 AAAAward WI 185.95 6/1/2012 Michaels Costa Mesa 36.61 2/28/2012 National Const Rentals CA 422.38 1/13/2012 Newport Aquatic Center Newport Beach 1.00 9/6/2012 Newport Harbor Patrol Corona Del Mar 80.00 4/27/2012 Northern Products Inc MA 132.30 5/10/2012 The Photo Lab Costa Mesa 60.30 5/2212012 The Photo Lab Costa Mesa 134.42 8 off 9 HANZICH & COMPANY NCWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 41 CREW CARD PURCHASES CREDIT CARD CHARGES YEAR 2012 DATE CHARGE LOCATION AMOUNT COMMENTS S/22/2012 The Photo Lab Costa Mesa 4.38 8/8/2012 Warner Boat Sales Costa Mesa 168,93 12,921.51 Travel • Unknown 6/2/2012 Supershuttle CA 45.00 Additional inquiry needed to 6/4/2012 TA 4160 Buttonwillow 49,13 determine If the following are 6/5/2012 TA 4160 Buttonwillow 75,00 NAC or potentlally personal 6/5/1012 TA 4163 Santa Nella 49,40 in nature. 1/31/2012 Southwest Airlines SNA- OAK 375.60 3/11/2012 Southwest Airlines SNA - SMF 199.60 3/23/2012 Southwest Airlines SMF - SNA 284,60 4/24/2012 Sout hw est At rl ines SMF -SNA 4100 12/30/2011 ]hop Chula Vista 31.57 3/7/2012 Cheaptix IL 6.99 1.159,89 Assuming OK- other 8/10/2012 Englneered Textile Products AL 158.26 3/15/2012 First Aid CPR CA 153.71 2/21/2012 80awsOnllne VA 2W.OD 2/9/2012 CA Secretary of State CA 20,00 531.97 Summer Camp 6/28/2012 Moe D's Watersports Newport Beach 220,00 8/2/2012 Moe 8's Watersports Newport Beach 175.00 8/9/2012 Moe 8's Watersports Newport Beach 165.00 $60.00 11,474,19 9 of 9 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE 01 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2013 DATE CHARGE LOCATION AMOUNT OOMMENTS Auto/Truck Repair 1/5/2013 Orange Coast Dodge Costa Mesa 27.00 113112013 Orange Coast Dodge Costa Mesa 11266.91 4/3/2013 Orange Coast Dodge Costa Mesa 74.95 4/30/2013 Orange Coast Dodge Costa Mesa 945.48 10/11/2013 Orange Coast Dodge Costa Mesa 1,028.02 4/3/2013 Big 0 Tires Costa Mesa 799,64 10/2/2013 Pepboys Store Costa Mesa 46.16 10/12/2013 Broadway Auto Inc Redwood City 100,02 11/2/2013 Hadley Tow CA 106,92 4,395.10 Fuel 12/28/2012 Union 76 Costa Mesa S1.83 Additional inquiry needed to 12/31/2012 Union 76 Costa Mesa 47.54 determine Ifthe following are 1/.1/2013 Union 76 Costa Mesa 105.00 NAC ar potentially personal 1/5/2013 Union 76 Costa Mesa 84,98 In nature. 1/9/2013 Union 76 Costa Mesa 79,x3 1/12/2013 Chevron Newport Beach 30,03 2x 1/12/2013 Union 76 Costa Mesa 83,49 1/14/2013 7 -Eleven Costa Mesa 69,00 1/15/2013 Union 76 Costa Mesa 100.00 1/20/2013 Union 76 Costa Mesa 100.00 1/26/2013 Chevron Newport Beach 83.31 2m 1/26/2013 Union 76 Costa Mesa 100.00 2/1/2013 Union 76 Costa Mesa 3.53 2/1/2013 Union 76 Costa Mesa 100.00 2/5/2013 Union 76 Costa Mesa 100.00 2/7/2013 Union 76 Costa Mesa 88.27 2/11/2013 Union 76 Costa Mesa 91.30 2/13/2013 Union 76 Costa Mesa 100.x0 2/14/2013 7 -Eleven Costa Mesa 80.04 2x 2/14/2013 Union 76 Costa Mesa 100.00 2/20/2013 Chevron Newport Beach 40.00 2/23/2013 Union 76 Cwta Mesa 100.00 2/27/2013 Union 75 Costa Mesa 72.00 3/3/2013 Chevron Newport Beach 109.10 3/6/2013 Union 76 Costa Mesa 100.00 3/7/2013 7 -Eleven Costa Mesa 78.26 3/8f2013 Union 76 Costa Mesa 49.10 3/9/2013 Union 76 Costa Mesa 84.72 Zx 3/9/2013 Union 76 Costa Mesa 18.11 3/13/2013 Union 76 Costa Mesa 73.30 3115/2013 Union 76 Costa Mesa 78.30 3116/2013 Union 76 Costa Mesa 100,00 3/17/2013 Chevron Newport Beach 68,39 3/20/2013 Chevron Costa Mesa 110.80 3/23/2013 Union 76 Costa Mesa 83,32 3/24/2013 Union 76 Costa Mesa 70.21 3/26/2013 Chevron Newport Beach 71,00 3/30/2013 Union 76 Costa Mesa 100.00 4/1/2013 Chevron Newport Beach 72,81 4/3/2013 Union 76 Costa Mesa 72.95 4/4/2013 Union 76 Costa Mesa 67.79 4/5/2013 Union 76 Costa Mesa 60.04 4/8/2013 Union 76 Costa Mesa 100.00 4/11/2013 Chevron Newport Beach 30.00 2x 4/1112013 Union 76 Costa Mesa 72.83 4/27/2013 Union 76 Costa Mesa 75,98 5/7/2013 Union 76 Costa Mesa 61.41 5/9/2013 Chevron Newport Beach 50.47 1of9 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBUCACCOUNTANTS EMPLOYEE pl CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2013 DATE CHARGE LOCATION AMOUNT COMMENTS 5/11/2013 Union 76 Costa Mesa 100.00 2x 5/11/2013 Union 76 Costa Mesa 46.48 S/14/2013 Union 76 Costa Mesa 72.17 S/15/2013 Chevron Costa Mesa 121.96 3x 5/15/2013 Chevron Costa Mesa 25.36 5/15/2013 Chevron Costa Mesa 35.00 5/18/2013 Union 76 Costa Mesa (22.09) S/18/Z013 Union 76 Costa Mesa 73.07 5/18/2013 Union 76 Costa Mesa 70.00 5/18/2013 Union 76 Costa Mesa 89.05 3x 5/20/2013 Chevron Newport Beach 125.00 5/21/Z013 Union 76 Costa Mesa 5.00 2x 5/21/2013 Unlon76 Costa Mesa 43.76 5/24/2013 Chevron New port Beach 67.58 5/28/2013 Union 76 Costa Mesa 100.00 6/1/2013 Union 76 Costa Mesa 100.00 2x 6/1/2013 Union 76 Costa Mesa 68.86 6/3/2013 Union 75 Costa Mesa 69.40 6/5/2013 Union 76 Costa Mesa 100.00 2x 6/512013 Union 76 Costa Mesa 75.08 6/6/2013 Union 76 Costa Mesa 100.00 6/7/2013 Union 76 Costa Mesa 41.50 6/8/2013 Union 76 Costa Mesa 50.00 2x 6/8/2013 Union 76 Costa Mesa 81.74 6/9/2013 Union 76 Costa Mesa 100.00 2m 6/9/2013 Union 76 Costa Mesa 40.05 6/13/2013 Union 76 Costa Mesa 82.96 2m 6/13/2013 Union 76 Costa Mesa 97.75 6/15/2013 Union 76 Costa Mesa 80.84 6/16/2013 Union 76 Costa Mesa 73.92 6/19/2013 Union 76 Costa Mesa 8D.26 6/24/2013 Union 76 Costa Mesa 83.22 2x 6/2412013 Union 76 Costa Mesa 80.81 6/25/2013 Union 76 Costa Mesa 100.00 6/26/2013 Chevron Irvine 30.01 6/28/2013 Union 76 Costa Mesa 6535 6/29/2013 Union 76 Costa Mesa (1.94) 6/29/2013 Union 76 Costa Mesa 30.00 6/29/2013 Union 76 Costa Mesa 100.00 6/29/2013 Union 76 Costa Mesa 71.72 4x 7/1/2013 Union 76 Costa Mesa 100.00 7/2/2013 Shell 011 Santa Ana 7130 7/5/2013 Union 76 Costa Mesa 100.00 7/9/Z013 Union 76 Costa Mesa 61.52 7123/2013 Union 76 Costa Mesa 100.00 7/15/2013 Union 76 Costa Mesa 100,00 7/19/2013 Union 76 Costa Mesa 100.00 7/20/2013 Union 76 Costa Mesa 100.00 7/24/2013 Unlon 76 Caste Mesa 100.00 7/25/2013 Unlon 76 Costa Mesa 29.47 Zx 7/25/2013 Union 76 Costa Mesa 100.00 7/26/2013 Union 76 Costa Mesa Z0.00 7/29/2013 7 -Eleven Costa Mesa 59.57 7/30/2013 Union 76 Costa Mesa 82.58 8/1/2013 Union 76 Costa Mesa 100.00 8/3/2013 Chevron Costa Mesa 50.07 6/6/2013 Union 76 Costa Mesa 99.50 S/S/2013 Union 76 Costa Mesa (1.99) 8/8/2013 Union 76 costa Mesa 75.00 8(8/2013 Union 76 Costa Mesa 79.55 8/8/2013 Union 76 Costa Mesa 100.00 3x 811012013 Union 76 Costa Mesa 57.30 2x 8/10/2013 Union 76 Costa Mesa 83.96 2of9 HAN2ICH $COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE N1 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2013 DATE CHARGE LOCATION AMOUNT COMMENTS 8/11/2013 Chevron Costa Mesa 30.32 8/14/2013 Chevron Costa Mesa 35.02 8/70/2013 Exxon Mobil Costa Mesa 50,95 2x 8/20/2013 Exxon Mobil Costa Mesa 11.00 8/21/2013 Union 76 Costa Mesa 50.00 8/24/2013 Union 76 Costa Mesa 100.00 Tat 8/24/2013 Union 76 Costa Mesa 86.90 6/26/2013 Union 76 - Costa Mesa 53.60 8/29/7013 Union 76 Costa Mesa 100.00 2x 8/29/2013 Union 76 Costa Mesa 75.90 8/30/2013 Union 76 Costa Mesa 60.00 9/5/2013 Union 76 Costa Mesa (0,941 4x 9/5/2013 Union 76 Costa Mesa 95.Do 9/5/2013 Union 76 Costa Mesa 96.76 9/5/2D13 Union 76 Costa Mesa 99.05 9/10/2013 Union 76 Costa Mesa 66.51 9/12/2013 Union 76 Costa Mesa 78.91 2x 9/12/2013 Union 76 Costa Mesa 77,58 9/14/2013 Chevron Costa Mesa 65.00 9/15/2013 Union 76 Costa Mesa 80.99 2x 9/15/2613 Union 76 Costa Mesa 100.00 9/16/2013 Union 76 Costa Mesa 66.10 9/24/2013 Union 76 Costa Mesa 100,00 9/26/2013 Union 76 Costa Mesa 61.87 9/28/2013 Union 76 Costa Mesa 82,46 9/30/2013 Union 76 Costa Mesa 38.20 3x 9/30/2013 Union 76 Costa Mesa 11.35 9/30/2013 Union 76 Costa Mesa 99A3 10/2/2013 Union 76 Costa Mesa 74.29 10/3/2013 Union 76 Costa Mesa 45,63 2x 10/3/2013 Union 76 Costa Mesa 70,23 10/7/2013 Union 76 Costa Mesa 30,00 10/9/2013 Union 76 Costa Mesa 71.81 2x 10/9/2013 Union 76 Costa Mesa 100.00 10/10/2013 Shell 011 San Juan Capistrano 70.95 10/11/2093 Union 76 Costa Mesa 70.10 2x 10/11/2013 Union 76 Costa Mesa 74.12 10/12/2013 Union 76 Costa Mesa 70.00 10/14/2013 Unlon 76 Costa Mesa 96.23 2x 10/14/2013 Un}on 76 Costa Mesa 1.09 10/16/2013 Union 76 Costa Mesa 100.00 1011812013 Union 76 Costa Mesa 2.63 2x 10/18/2013 Union 76 Costa Mesa 93.28 10/20/2013 Union 76 Costa Mesa 63.48 10/21/2013 7 -Eleven Costa Mesa 2.59 2x 10/21/2013 Union 76 Costa Mesa 53.87 10/3 112 01 3 Union 75 Costa Mesa 24.44 2x 10/31/2013 Union 75 Costa Mesa 100,00 11/1/2013 7 -Eleven Costa Mesa 65,00 11/1/2013 Union 75 Costa Mesa (18,28) 11/1/2013 Union 76 Costa Mesa 80,00 2x 11/2/2013 Union 76 Costa Mesa 60,03 11/3/2013 Union 76 Costa Mesa 100,00 11/6/2013 Union 76 Costa Mesa 99.48 2x 11/6/2013 Union 76 Costa Mesa 71.m 11/7/201.3 Union 76 Costa Mesa 80.01 11/10/2013 Union 76 Costa Mesa 28.34 11/11/2013 Union 76 Costa Mesa (3.78) 11/11/2013 Union 76 Costa Mesa 83.27 11/11/2013 Union 76 Costa Mesa 80,00 11/11/2013 Union 76 Costa Mesa 59.32 3x 11/12/2013 Union 76 Costa Mesa 60.00 11/16/2013 Union 76 Costa Mese 82.17 3of9 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #1 CREDIT CARO PURCHASES CREDIT CARD CHARGES YEAR 2013 DATE CHARGE LOCATION AMOUNT COMMENTS 11/18/2013 Union 76 Costa Mesa 83.78 2x 11/18/2013 Union 76 Costa Mesa 88.59 11 /1 91 2 0 13 Union 76 Costa Mesa 63.24 11/23/2013 Union 76 Costa Mesa 89.79 11/24/2013 Union 76 Costa Mesa 54.47 11/27/2013 Union 76 Costa Mesa 94.08 2x 11/27/2013 Union 76 Costa Mesa 59.07 11/28/2013 Unlon 76 Costa Mesa (26.501 11/28/2013 Union 76 Costa Mesa 80.00 12/3/2013 Union 76 Costa Mesa 44.86 12/5/2013 Union 76 Costa Mesa 63.90 12/6/2013 Chevron Costa Mesa 125.00 12/9/2013 Union 76 Costa Mesa 100.00 12/11/2013 Union 76 Costa Mesa 52.34 12/14/2013 Union 76 Costa Mesa 52.00 12/18/2013 Shell Oil Santa Ana 64.75 12/19/2013 Chevron Costa Mesa 40.02 12/20/2013 Union 76 Costa Mesa 75.011 13,407.17 Jr. Rowing Regattas Xpress Urgent Care Costa Mesa 50,00 Head of the American 1/28/2013 CVS Pharmacy 10/25/2013 Shell Oil Coalinga 99.00 10/25/2013 Union 76 Costa Mesa 29.84 10/25/1013 Union 76 Costa Mesa 100.00 10/26/2013 Brockflelds Rancho Cordova 23.00 10/26/2013 Chevron Rancho Cordova 118,03 10/26/2013 Safeway fair Oaks 39.66 10/26/2013 Subway Rancho Cordova 7.43 10/26/2013 Subway Rancho Cordova 528.60 10/27/2013 Love's Country Lost Hills 113.98 15.00 11/9/2013 1,059.56 Regatta In Feb / March 2/28/2013 Union 76 Costa Mesa 47.36 3/1/2013 Shell Oil Santa li 64.45 3/1/2013 Shell Oil Buttonwlliow 80.16 3/1/2013 Southwest Airlines OAK -SNA 393.80 3/2/2013 Union 76 Redwood City 58.02 643.79 Southwest Regionals 5/2/2013 Shell oil Sante Nella 56.18 5/2/2013 Chevron Newport Beach 66.29 5/2/2013 Union 76 Costa Mesa 100.00 5/5/2013 Shen Oil Santa Naha 63.20 5/5/2013 Chevron Rancho Cordova 125.00 5/2/2013 Love's Country lost Hills 97.88 5/6/2013 Love's Country Lost Hills 67.87 576.42 Medical 12/9/2013 Xpress Urgent Care Costa Mesa 50,00 Additional inquiry needed to 1/28/2013 CVS Pharmacy Newport Beach 48,71 determine ifthe following are 3/21/2013 CVS Pharmacy Newport Beach 18.04 NAC or potentially personal 4/11/2013 Rite Aid Store irvine 42.17 in nature. 5/15/2013 CVS Pharmacy Newport Beach 16.73 6/4/2013 CVS Pharmacy Newport Beach 29.11 6/18/2013 CVS Pharmacy Newport Beach 15.00 7/1/2013 CVS Pharmacy Costa Mesa 33.61 8/2/2013 CVS Pharmacy Newport Beach 15.00 11/9/2013 CVS Pharmacy long Beach 6.48 274.85 Other 2/25/2013 Mikass Sports Irvine 227.45 4of9 HAN2ICH & COMPANY CERTIFIED PUBLIC ACCOU NTAWrS NEWPORT AQUATICS CENTER EMPLOYEE 41 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2013 DATE CHARGE LOCATION AMOUNT COMMEWS Outrigger Races Hawaii 8/16/2013 Union 76 Honolulu Hl 77.59 Catalina 12/29/2012 Catalina Landing Lang Beath 15.00 8/27/2013 Bluewater Grill Avalon 80.92 8/27/2013 Catalina Landing Long Beach 15.00 110.92 Two Way Radio Rental 11/7/2013 8earcom, Rentals TX 204,00 Other 1/14/2013 Tracplus Global 61.82 Santa Barbara 3/13/2013 Waterfront parking Santa Barbara 4.00 3/14/2013 Mesa CafA Santa Barbara 15.83 5/18/2013 Waterfront parking Santa Barbara 12.00 5/18/2013 Waterfront parking Santa Barham 8.00 7/26/2013 The Habit Santa Barbara 21.87 7/26/2013 Union 76 Santa Barbara 5.90 7/26/2013 Union 76 Santa Barbara 90.00 7/27/2013 McDonald's Santa Barbara 13.59 7/27/2013 The Habit Santa Barbara 11.83 7/27/2013 Waterfront parking Santa Barbara 12.00 7/27/2013 Waterfront parking Santa Barbara 12.00 7/27/2013 Waterfront parking Santa Barbara 6.00 7/28/2013 Best Western Santa Barbara 327.05 7/28/2013 Waterfront parking Santa Barbara 24.00 566.07 San Diego 6/29/2013 Dana Landing Market San Diego 13,07 6/29/2013 Dana landing Market San Diego 15,37 28.44 Dana Point 6/13/2013 Harbor Deli Dana Point 94.50 8/10/2013 Harbor Deli Dana Point 15.25 8/10/2013 Dana Point Fuel Dock Dana Point 100,49 210.24 Malibu to Marina Race 6/1/2013 B&H Lot 2 Launch Ramp CA 10.00 5/30/2013 McDonald's Seal Beach 7.74 17.74 Trailer Repair 3/29/2013 Trailers Unlimited Anaheim 1,080.00 2 /2 812 0 13 Hitch Crafters Costa Mesa 994AS S/16/2013 Hitch Crafters Casts Mesa 55.00 10/23/2013 Hitch Crafters Costa Mesa 79,95 2,109.43 Supplies • Shop 12/30/2012 Home Depot Costa Mesa 234.56 Additional inquiry needed to 3/5/2013 Home Depot Costa Mesa 332.04 determine if the fallowing are 1/13/2013 Home Depot Costa Mesa 46.72 NAC or potentially personal 1/19/2013 Home Depot Costa Mesa 93.23 In nature. 1/25/2013 Home Depot Costa Mesa 151.75 2/4/2013 Home Depot Costa Mesa 176.49 5of9 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT 2/5/2013 Home Depot Costa Mesa 63,49 2/6/2013 Home Depot Costa Mesa 699,84 3/17120.13 Home Depot Costa Mesa 99,95 3/17/2013 Home Depot Costa Mese 7,43 3/21/2013 Horne Depot Costa Mese 13.15 4/1/2013 Hama Depot Costa Mesa (55.16) 4/1/2013 Home Depat Costa Mesa 100.00 4128/2013 Home Depot Costa Mesa 142.42 4/28/2D1.3 Home Depot Costa Mesa 35.30 5/3/2013 Home Depot Costa Mesa 427.78 5/412013 Home Depot Costa Mesa 89.87 6/12/2013 Home Depot Costa Mesa 69.60 9/16/2013 Home Depot Costa Mesa 154.60 9/26/2013 Home Depot Costa Mesa 125.47 11/1/2013 Home Depot Costa Mesa 160.03 11/1012013 Home Depot San Diego 119.15 12/6/2013 Home Depot Costa Mesa 113.31 12/12/2013 Home Depot Costa Mesa 71.79 12/18/2013 Home Depot Costa Mesa 139.06 1/21/2013 Ganahl Lumber Costa Mesa 64.89 1/22/2013 Ganahl Lumber Costa Mesa 12458 1/22/2013 Ganahl Lumber Costa Mesa 45.07 3/22/2013 Crown Ace Hardware Newport Beach 254.21 4/29/2013 Crown Ace Hardware Newport Beach 48.99 10/18/2013 Crown Ace Hardware Newport Beach 94.72 4/11/2013 West Marine Newport Beach 5.14 5/10/2013 West Marine Newport Beach 26.99 4,276.46 rood 1/8/201.3 The Counter Irvine 179.46 1/19/2013 Starbucks Costa Mesa 45.00 1/19/2013 Smart N Final Costa Mesa 49.63 1/19/2013 Ralphs Newport Beach 86.89 1/19/2013 Subway Costa Mesa 159.97 1/22/2013 Ralphs New part Beach 34..13 1/23/2013 Del Taco Newport Beach 10.29 2/5/2013 Souplantatbn Costa Mesa 31.06 2/6/2013 Starbucks Irvine 15.00 2/13/2013 Starbucks Costa Mesa 17.00 2/23/2013 Ralphs Costa Mesa 21.84 3/15/2013 Subway Costa Mesa $50.00 3/16/2013 The Pizza Bakery Newport Beach 43.20 3/16/2013 Starbucks Costa Mesa 90.00 3/16/2013 Raiphs Costa Mesa 9638 3/23/2013 Pick Up Stbf Newport Beach 28,08 3/23/2013 The Pizza Bakery Newport Beath 43.20 3/23/2013 Ralphs Newport Beath 50.08 3/23/2013 Pick Up Stix Newport Beach 56.16 5/15/2013 In -N -Out Burger Costa Mesa 48.11 5/15/2013 Ralphs Newport Beach 103.67 5/20/2013 Irvine Ranch Market Costa Mesa 36.83 5/27/2013 Ralphs Newport Beach 30.21 5/27/2013 The Pizza Bakery Newport Beach 43.20 5/31/2013 Carl's Jr Newport Beach 6.15 5/31/2013 Cafe Rio Costa Mesa 21.82 6/2/2013 Aloha Hawaiian BSQ Costa Mesa 35.91 6/9/2013 Cest Si Bon Bakery Newport Beach 12.60 6/9/2013 Carl'51r Orange 16.92 6/12/2013 McDonald's Costa Mesa 2.79 6/12/2013 McDonald's Costa Mesa 7,11 6/12/2013 Cafd Rio Costa Mesa 15.11 6/1.4/2013 Ralpbs Newport Beach 26.18 NEWPORT AQUATICS CENTER EMPLOYEE #1 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2013 COMMENTS Additional inquiry needed to determine if the following are NAC or Paten daily personal in nature. 6af9 HAN74CK A COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE #1 CREDIT CARO PURCHASES CREDIT CARD CHARGES YEAR 2013 GATE CHARGE LOCATION AMOUNT COMMENTS 6/2SI2013 Ralphs Newport Beach 24.6s 7/3/2013 Ralphs Newport Beach 6.99 7/7/2013 CafE Rio Costa Mesa 42.07 7/11/2013 Carl's Jr Newport Beach 9.37 7/14/2013 Ralphs Newport Beach 21,59 8/3/2013 Ruby's Costa Mesa 19.33 8/3/2013 Irvine Ranch Market Costa Mesa 22.77 8/25/2013 Ralphs Caste Mesa 41.50 9/13/2013 Ralphs Newport Beach 96.91 9/15/2013 Ralphs Costa Mesa 23.S9 9/18/2013 Ralphs Newport Beach 106.06 9/20/2013 Ruby's Costa Mesa 21.78 9/21/2013 Cest Si Bon Bakery Newport Beach 23.40 9/22/2013 Ralphs Newport Beach 68.20 9/22/2013 Caliente Southwest Grill Casts Mesa 129.60 9/26/2013 Callente Southwest Grill Costa Mesa 524,64 9/27/2013 Starbucks Costa Mesa S0.D0 10/2/2013 Starbucks Costa Mesa 150.00 10/4/2013 McDonald's Delmar 14.44 10/16/2013 Subway Costa Mesa 10.24 10/18/2013 Ralphs Newport Beach 9.65 1 011 812 0 1 3 Ralphs Newport Beach 137.84 10/19/2013 Ralphs Newport Beach 21.96 1o/19/2013 Starbucks Costa Mesa 41.8S 11/2/2013 Ralphs Newport Beach 153.09 11/8/2013 Ratphs Newport Beach 32,35 11/9/2013 Ralphs Costa Mesa 32.83 11/10/2013 McDonald's San Diego 7.66 11116/2013 Greek at the Harbor Ventura 24,24 3,882.58 Office Supplies 1/7/2013 Staples Costa Mesa 31.23 8/7/2013 Staples Costa Mesa 90,20 8/26/2013 Staples Costa Mesa 140.95 9/4/2013 Staples Costa Mesa 28.60 9/16/2013 Staples Costa Mesa 39.68 12/14/2013 Staples Costa Mesa 3.77 11/15/2013 USPS Costa Mesa 9.24 8/31/2013 Constant Conuctcom MA 15.00 9/30/2013 Constant Contact.com MA 15.00 10/31/2013 Constant Contact.com MA 15.00 11/30/2013 Constant Contact.com MA 15.00 6%28/2013 AT&T Costa Mesa 106.92 5/14/2013 Best Buy Costa Mesa 75,59 5/22/2013 Best Buy Costa Mesa (75.59} 12/28/2012 Mail Boxes Etc Newport Beach 22.05 1/812013 Network Solutions, LLC VA 37,99 7/16/2013 Printix USA UT 108.00 12/18/2013 Norton Software CA 52,18 12/20/2013 Balport Lock & Safe Newport Beach 64.69 8/4/2013 Michaels Costa Mesa 24.24 10/22/2013 Linco Customer Picture Frames San Dimas 136.25 12/26/2013 The Knox Company A2 268.00 11/12/2013 BetterTlmes CA 233,24 1,477.23 Event Rentate 2/7/2013 Baker Party Rentals CA 87,00 3/14/2013 Baker Party Rentals CA 80.00 5/14/2013 Baker Party Rentals CA 240.00 9/17/2013 Baker Party Rentals CA 100,00 10/3112013 Baker Party Rentals CA 505.00 7of9 HANZICH A COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBUC ACCOUNTANTS EMPLOYEE Al CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2013 DATE CHARGE LOCATION AMOUNT COMMENTS 1,012.00 Other - Unknown 8/30/2013 Dick's Clothing & Sporting Newport Beach (172.79) Additional Inquiry needed to 8/30/2013 Dick's Clothing & Sporting Newport Beach 172.79 determine if the following are 8/30/2013 Nlke Women Fashion Newport Beach 172.80 NACor potentially personal 8/2/2013 Dick's Clothing & Sporting Newport Beach 184.63 in nature. 4/27/2013 OCC Foundation Costa Mesa 75.00 4/27/2013 OCC Foundation Costa Mesa 100.00 5/29/2013 UCI Parking Irvine 10,00 6/9/2013 City of Anaheim Cony Ctr Anaheim 12,00 6/9/2013 City of Anaheim Conv Ctr Anaheim 12.00 7/11/2013 Verizon Wireless Prepaid pymt CA 60.00 7/13/2013 Davies launch Ramp Long Beach 12.00 7/13/2013 Davies Launch Ramp Long Beach 12.00 5/8/2013 AAA Award WI 633.66 10/4/2013 Hilton Sd Resort Gift San Diego 8AD 9/2/2013 Michaels Costa Masa 44.15 1,336.34 Travel - Unknown Arizona 3/27/2013 Southwest Airlines PHK - SNA 236.80 Additional inquiry needed to 4/3/2013 UCI Parking Irvine 6.00 determine if the following are 4/4/2013 Pilot Ehrenberg AZ 84.25 NAC or Potentially personal 4/4/2013 Southwest Airlines PHX - SNA 52.00 In nature, 4)5/2013 UCLA Parking Los Angeles 11.00 417/2013 Love's Country HuckeyeAZ 9194 417/2013 Lave'sCountry Buckeye AZ 7.17 417/2013 Lave'sCountry Buckeye AZ 8.40 417/2013 Pilot Ehrenberg AZ 45.05 S34.61 Las Vegas 3/10/2013 Aramark Las Vegas, NV 1S.40 3/10/2013 Trlmm Las Vegas, NV 47.06 6246 Other 2/1/2013 Shell Oil Bishop 84.97 Additional Inquiry needed to 4/29/2013 American Airlines SNA - DFW 363.80 determine if the following are 8/11/2013 Coatings Mart Coalinga 105.97 NAC or potentially personal 8/11/2013 Shell Oil Santa Nella 90,00 In nature. 8/19/2013 Easy Park Los Angeles 67.75 8/24/2013 Harbor Fuel Dock Oceanside 100.00 8/24/2013 Oceanside Parking Oceanside 8.00 10/1312013 Corner Store Santa NeAa 71.93 10/22/2013 LMU Parking Las Angeles 10.00 11/23/2013 Chevron Norwalk 20.00 922.42 Other - Unknown 1/17/2013 Maurer Marine CA 111.46 2/13/2013 National Construction CA 423.36 5/16/2013 Advanced Marine Service CA 120.41 S/28/2013 Ewing Ir0gation Products Santa Ana 736.97 6/26/2013 Engineered Textile Products AL 94.73 6/27/2013 Certex Ventura 396.67 7/8/2013 Certex Ventura 232.20 7/8/2013 Minney's Yacht Surplus Costa Mesa 138,24 7/14/2013 City of Newport Beach Costa Mesa 2.00 7/24/2013 Armstrong Costa Mesa 49.62 8/31/2013 City of Newport Beach Costa Mesa 3.00 9/6/2013 Newport Harbor Patrol Corona Del Mar 40.00 8of9 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE 11/5/2013 Natlonal Construction 11/27/2013 City of Newport Beach NEWPORT AQUATICS CENTER EMPLOYEE Ml CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2013 LOCATION AMOUNT COMMENTS CA 972.01) Newport Beach 52.00 3,172.66 44,847.35 9Of9 HANZICH h COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT COMMENTS Auto/Truck Repair 2/25/2014 Orange Coast Dodge Costa Mesa 2,224.96 4/28/2014 Pepboys Costa Mesa 11.01 4/29/2014 Orange Coast Dodge Costa Mesa 57.84 5/6/21314 A&G Imports Costa Mesa 54.33 5/13/2014 Pepboys Costa Mese 8.21 8/1/2014 Orange Coast Dodge Costa Mesa 33,59 9/5/2014 Pephoys Costa Mesa 91.77 12/12/2014 Orange Coast Dodge Costa Mesa 2.656.11 5,137.82 Fusel 12/27/2013 Union 76 Costa Mesa 75.00 12/27/2013 Union 76 Costa Mesa 41.04 12/29/2013 Union 76 Costa Mesa 56.27 12/30/2013 7 -Eleven Costa Mesa 38.93 12/30/2013 Union 76 Costa Mesa 51.76 12/31/2013 Union 76 Costa Mesa 35.72 1/2/2014 Union 76 Costa Mesa 71.15 1/16/2014 Union 76 Costa Masa Spas 1/18/2014 7 -Eleven Costa Mesa 64.65 1/21/2014 Union 76 Costa Masa 7S.00 1/21/2014 Union 76 Costa Mesa 12.02 1/23/2014 Union 76 Costa Mesa 66.76 1/27/2014 Chevron Newport Beach 40.02 1/29/2014 Chevron Newport Beach 59.85 1/31/2014 Chevron Newport Beath 40.01 2/1/2014 Union 76 Costa Mesa 53.34 2/4/2014 Union 76 Costa Mesa 42.00 2/4/2014 Union 76 Costa Mesa 75.00 2/5/2014 Chevron Irvine 57.16 2/7/2014 Union 76 Costa Mesa 56.56 2/8/2014 Unlon 76 Costa Mesa 12.85 2/8/2014 Union 76 Costa Mesa 74.92 2/11/2014 Union 76 Costa Mesa 56.53 2/12/2014 Union 76 Costa Mesa 75.00 2/14/2014 Chevron Newport Beach 69,51 2116(2014 Union 76 Costa Mesa 75.00 2/18/2014 Union 76 Costa Mesa 67.00 2/20/2014 Chevron Newport Beach 60,74 2/26/2014 Union 76 Costa Mesa 75.00 2/27/2014 Union 76 Costa Mesa 64.71 2/28/2014 Union 76 Costa Mesa 67.92 3/3/2014 Union 76 Costa Mesa 63.22 315/2014 Chevron Newport Beach 73.68 3/8/2014 Union 76 Costa Mesa 22.27 3/8/2014 Union 76 Costa Mesa 75.00 3/11/1014 Chevron Newport Beach 66.41 3/14/2014 Chevron Costa Mesa 60.01 3/14/2014 Chevron Newport Beach 70.77 3/15/2014 Chevron Westminster B6,21 3/16/2014 Union 76 Costa Mesa 20.50 3/17/2014 Union 76 Costa Mesa 37.04 3/19/2014 Voion 76 Costa Mesa 73.01 3/20/2014 Union 76 Costa Mesa 59.85 3/22/2014 Union 76 Costa Mesa 46.43 3/22/2014 Union 76 Costa Mesa 75.00 3/23/2014 Union 76 Costa Mesa 12.71) 3/23/2014 Union 76 Costa Mesa 80.00 3/25/2014 Union 76 Costa Mesa 60.16 3/26/2014 Chevron Newport Beach 69.50 3/27/2014 Union 76 Costa Mesa 75.00 2x 2x same day 2x 2x 2x 2x 2x NEWPORT AQUATICS CENTER EMPLOYEE III CREDIT CARO PURCHASES CREDIT CARD CHARGES YEAR 2014 Additional Inquiry needed to determine If the following are NAC or potentially personal in nature. 1of9 HANIICH $ COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE #1 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2014 DATE CHARGE LOCATION AMOUNT COMMENTS 4/7./2014 Union 76 Costa Mesa 75.00 2x 4/1/2014 Union 76 Costa Mesa 65.19 4/2/2014 Union 76 Costa Mesa 75,00 2x 4/2%2014 Union 76 Costa Mesa 5000 4/3/2014 Union 76 Costa Mesa 71.29 2x 4/3/2014 Union 76 Costa Mesa 75.00 4/4/2014 Union 76 Cost's Mese 75,00 2x 8x in 4 days? 4/7/2014 Chevron Newport Beach 69,63 4/9/2014 Union 76 Costa Mesa 95,00 4/12/2014 Union 76 Costa Mesa 67.00 2m 4/12/2014 Union 76 Costa Mesa 95.00 4/14/2014 Chevron Newport Beach 74,50 4/18/2014 Union 76 Costa Mesa 84.13 4/20/2014 Union 76 Costa Mesa 72.08 4/21/2014 Union 76 Costa Mesa 25.00 2x 4/21/2014 Union 76 Costa Mesa 94.61 4/23/2014 Chevron Costa Mesa 125.00 2x 4/23/2014 Union 76 Costa Mesa 78.00 4/26/2014 Union 76 Costa Mesa 73.66 2x 4/26/2014 Union 76 Costa Mesa 4047 4/27/2014 Union 76 Costa Mesa 79.69 4/29/2014 Union 76 Costa Mesa 86.67 4/30/2014 Union 76 Costa Mesa 19.53 5/1%2014 Union 76 Costa Mesa 83.00 5/2/2014 Union 76 Costa Mesa 50.02 2x 5/2/2014 Union 76 Costa Mesa 69.51 5/6/2014 villa 76 Costa Mesa 84.73 5/9/2014 Union 76 Costa Mesa 71.39 3x 5/9/2014 Union 76 Costa Mesa 20.00 5/9/2014 Union 76 Costa Mesa 95.00 5/10/2014 Union 76 Costa Mesa (22.22 S/1012014 Union 76 Costa Mesa 70.00 S/10/2014 Union 76 Costa Mesa 53.45 2)t 5/14/2034 Union 76 Costa Mesa 75.56 S/15/2014 Chevron Costa Mesa 25.01 5/16/2814 Union 76 Costa Mesa 75,00 3x 5/16/2014 Union 76 Costa Mesa 19.47 5/26/2014 Union 76 Costa Mesa 95100 5/17/2014 Chevron Costa Mesa 26.90 5/18/1014 Union 76 Costa Mesa 95.00 5/22/2014 Union 76 Costa Mesa 77,40 512S/2014 Chevron Newport Beach 20,60 5/26/2014 Union 76 Costa Mesa 95A0 5/28/2014 Union 76 Costa Mesa SOHO 2x 5/28/2014 Union 76 Costa Mesa 20,53 5/29/2014 Union 76 Costa Mesa (5.63) 5129/2014 Union 76 Costa Mesa 80.00 5/30/2014 Union 76 Costa Mesa 50.00 3x 5/30/2014 Union 76 Costa Mesa 73.53 S/30/2014 Union 76 Costa Mesa 88.19 6/2/2014 Union 76 Costa Mesa 95,00 6/3/2014 Chevron Newport Beach 37.77 6/5/2014 Union 76 Costa Mesa 76.93 2x 6/5/2014 Union 76 Costa Mesa 67.06 6/6/2014 Chevron Ventura 107.41 6/6/2014 Chevron Ventura 102.76 6/6/2014 Chevron Costa Mesa 102.94 6/6/2014 Union 76 Costa Mesa 95.00 6/7/2014 Chevron Ventura 50.00 6/10/2014 Union 76 Costa Mesa 95.00 6/11/2014 Chevron Newport Beach 25.23 6/12/2014 Chevron Costa Mesa 76.69 6/18/2014 Union 76 Costa Mesa 67.63 2 of 9 HAWICH & COMPANY NEWPORT AQUATICS CENTER CERTIFlED PUBLICAOCOUNTANTS EMPLOYEE #1 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2014 DATE CHARGE LOCATION AMOUNT COMMENTS 6/24/2014 Unlon 76 Costa Mesa 95.00 2x 6/24/2014 Union 76 Costa Mesa 59.40 6/25/2014 Union 76 Costa Mesa 95.00 6/27/2014 Union 76 Costa Mesa 81.49 6/28/2014 Union 76 Costa Mesa (24.96) 6/26/2014 Union 76 Costa Mesa 80.00 6/28/2014 Union 76 Costa Mesa 55.00 2x 7/2/2014 Chevron Newport Beach 76,59 7/6/2014 Unlon 76 Costa Mesa 59,03 7/9/2014 Chevron Newport Beach 67.63 7/11/2014 Exxon Mobil Huntington Beach 85100 7/13/2014 Union 76 Costa Mesa 95100 7/15/2014 Chevron Newport Beach 76.26 2x 7/15/2014 Unlon 76 Costa Mesa 60.27 7/20/2014 Unlon 76 Costa Mesa 95.00 7/2]./2014 Chevron Newport Beach 69,07 7/23/2014 Unlon 76 Costa Mesa 79.89 7/25/2014 Union 76 Costa Mesa 65,01 7/27/2014 Chevron Newport Beach 59.85 2m 7/27/2014 Unlon 76 Costa Mesa 95,00 7/31/2014 Union 76 Costa Mesa 42.78 8/1/2014 Shell Oil Santa Ana 90.00 8/2/2014 Union 76 Costa Mesa 68.85 8/3/2014 Unlon 76 Costa Mesa 53.86 8/5/2014 Union 76 Costa Mesa 40.08 8/7/2014 Union 76 Costa Mesa 71.92 2x 6/7/2014 Union 76 Costa Mesa 95.00 8/10/2014 Union 76 Costa Mesa 65,51 8/11/2014 Chevron Newport Beach 125,00 8/18/2014 Union 76 Costa Mesa 67.46 91201201A Union 76 Costa Mesa 48.11 2x 8/20/2014 Union 76 Costa Mesa 50.00 8/21/2014 Shell Oil Santa Ana 34.45 8/23/2014 Union 76 Costa Mesa 17.61 9/2312014 Union 76 Costa Mesa 95.00 8/27/2014 Union 76 Costa Mesa 95.00 2x 8/27/2014 Union 76 Costa Mesa 62.90 8/31/2014 Union 76 Costa Mesa 30.00 9/4/2014 Union 76 Costa Mesa 95.00 9/5/2014 Union 76 Costa Mesa (4.02) 9/5/2014 Union 76 Costa Mesa 40,00 9/5/2014 Union 76 Costa Mesa 135.00 9/5/2014 Union 76 Costa Mesa 95.00 3x 9/8/2014 Union 76 Costa Mesa 72,03 9/10/2014 Chevron Newport Beach 68.82 9/17/2014 Chevron Newport Beach 68,84 9/25/2014 Shell Oil Sarnia Ana 68.76 9/26/2014 Chevron Costa Mesa 80,68 9/26/2014 Union 76 Costa Mesa 46.75 9/29/2014 Union 76 Costa Mesa 73.49 10/2/2014 Union 75 Costa Mesa 52.95 3x 10/2/2014 Union 76 Costa Mesa 100.00 10/2/2014 Union 76 Costa Mesa 70.11 10/4/2014 Union 76 Costa Mesa 41.37 10/7/2014 Unlon 76 Costa Mesa 67.26 10/10/2014 Union 76 Costa Mesa 95,00 10/11/2014 Union 76 Newport Beach 66,02 70/12/2014 Shell Oil Santa Ana 48.58 10/13/2014 Union 76 Costa Mesa 95,00 10/16/2014 Union 76 Costa Mesa 95,00 10/17/2014 Chevron Newport Beach 48.12 2x 10/17/2014 Chevron Newport Beach 35.85 10/19/2014 Union 76 Costa Mesa 48.65 3of9 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT COMMENTS 10/210034 Unlon 76 Costa Mesa 95.00 2x 10/11/2014 Union 76 Costa Mesa 63.39 Last Hills 10/23/2014 Chevron Costa Mesa 11.46 1,370.84 10/23/2024 Chevron Costa Mesa 3.23 10/25/2014 10/24/2014 Union 76 Costa Mesa 39.79 Smart & Final 10/26/2014 Unlon 76 Concord 52.70 Folsom 10/27/2014 Union 76 Costa Mesa 87.66 2x 10/27/2014 Union 76 Costa Mesa 75.35 10/26/2014 10/30/2014 Chevron Costa Mesa 50,45 3x 10/30/2014 Chevron Costa Mesa 119.76 Orinda 10/30/2014 Union 76 Costa Mesa 66.32 57150 11/2/2014 Union 76 Costa Mesa 53.15 Regatta in Feb f Marsh 11/8/2014 Chevron Newport Beath 84,03 2x 11/$/2014 Chevron Newport Beach 52.56 59.05 11/9/2014 Union 76 Newport Beach 5050 2/28/2014 11111 /20 1 4 Union 76 Newport Beach 59.63 Corner Store 11/1412014 Union 76 Costa Mesa 95.00 Lost Hills 11/15/2014 Shell oil Santa Ana 53.89 2x 11/15/2014 Union 76 Costa Mesa 41.70 21118/2014 Union 76 Costa Mesa 95.00 11/21/2014 Chevron Newport Beach 55,74 11/22/2014 Union 76 Costa Mesa 5637 11/30/2014 Union 76 Costa Mesa 31.24 12/112014 Union 76 Costa Mesa 53.06 12/2/2014 Chevron Newport Beach 15.00 12/7/2014 Union 76 Costa Mesa 54.07 12/10/2014 Exxon Mobil Allso Viejo 51.88 12/12/2014 Union 76 Costa Mesa 20.86 2x 12/12/2014 Union 76 Costa Mesa 45.00 12/13/2014 Union 76 Costa Mesa 50.00 12/17/2014 Union 76 Costa Mesa 82.47 2x 12/17/2014 Unton 76 Costa Mesa 54.39 12/22/2014 Chevron Newport Beach 64.49 2x 12/22/2014 Union 76 Costa Mesa 48.75 12/23/2014 Union 76 Costa Mesa 74.05 13,377.18 Jr. Rowing Regattas Head of the American 10/24/2014 Arizona Tile LLC Rancho Cordova 75.60 10/24/2014 In-N-OutBurger Rancho Cordova 13,61 10124/2014 Love's Country Lost Hills 3.93 10/24/2014 Levels Country Last Hills 79.29 10/24/2014 Old Spaghetti Factory Rancho Cordova 1,370.84 10125/2014 FlveGuys Conoord 15.67 10/25/2014 Shell Oil Folsom 73.57 10/25/2014 Smart & Final Rancho Cordova 50.28 10/2.5/2014 Togos/Baskin Robbins Folsom 913.55 10/26/2014 Coalinga Mart Coalinga 91.59 10/26/2014 Cnalinga Mart Coalinga 12.141 10/26/2014 Nation's Giant Ham Orinda 9.59 10/26/2014 Panda Express Gustine 10.48 10/2612014 Safeway Orinda 34.14 1EV26/2014 Togo's Emeryville 57150 3,334.45 Regatta in Feb f Marsh 2/28/2014 Shell Oil Santa Nella 52.53 3/1/2014 Shell Oil Walnut Creek 59.05 3/2/2014 In -N -Out Burger Santa Nella 6.07 2/28/2014 Corner5tore Lost Hills 76.34 3/2/2014 Corner Store Lost Hills 7.64 3/2/2014 Corner Store Lost Hills 100.00 NEWPORT AQUATICS CENTER EMPLOYEE 91 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2014 4of9 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT COMMENTS 3/1/2014 Pyramid Alehouse Berkeley 69.77 3/2/2014 Panda Express Concord 10.50 Southwest Airlines 5MF-SNA 230,00 381.90 Southwest Regionals 3/18/2014 SouthwestAid Ines SNA - SMF 214.00 4/30/2014 Pilot lost Hills 4.93 4/30/2014 Southwest Airlines 5MF-SNA 230,00 5/1/2014 Chevron Rancho Cordova 51.70 5/1/2014 Chevron Rancho Cordova 60.37 5/1/2014 Famous Famlglia Sacramento 6.60 5/1/2014 Love's Country lost Hills 67.42 5/1/2014 Pilot lost Hills 8.31. 5/1/2014 Shell oil Santa Nelia 86.85 5/2/2014 McDonald's Newport Beach 6.47 5/4/2014 Aisle 1 Fair Oaks 38.52 5/4/2014 Hudson News Carson 4.58 5/4/2014 In -0i -Out Burger Sacramento 15.12 5/4/2014 Oasis Valero Butlonwlllow 12.56 5/4/2014 oasls Valero Buttonwlltow 73,04 5/4/2014 Panda Express GUstlne 10.35 5/4/2.014 Shell Oil Santa Nella 62.75 953.59 Medical 1/18/2014 Xpress Urgent Care Costa Mesa 120.01) 1/1812014 Xpress Urgent Care Costa Mesa 430.00 2/1012014 CVS Pharmacy Newport Beach 10.33 2/13/2014 CVS pharmacy Newport Beach 17.18 2/26/2014 CVS Pharmacy Newport Beach 88.13 2/28/2014 CVS Pharmacy Concord 3136 5/21/2014 CVS Pharmacy Newport Beach 43.77 6/1/2014 CVS Pharmacy Newport Beach 15.00 6/7/2014 CVS Pharmacy Newport Beach 9.17 10/25/2014 CVS Pharmacy Concord 18.79 12/3/2014 CVS Pharmacy Newport Beach 24.58 12/13/2014 CVS Pharmacy Newport Beach 11.38 10/18/2014 Coastal Family Mad Fountain Valley 166.00 985.69 Catalina 3/28/2014 BluewaterGrill Avalon 75.58 6/27/2014 Catalina Landing Long Beach 15.00 9/6/2014 Avalon Fuel Dock Avalon 92,90 9/7/2014 Avalon Fuel Dock Avalon 194,70 9/9/2014 Hills Boat Service Newport Beath 160.44 538.62 Two Way Radio Rental 9/11/2014 Bearcom Rentais TX 70.80 Santa Barbara 5/17/2014 Waterfront Parking Santa Barbara 20.00 5/17/2014 Waterfront Parking Santa Barbara 12.00 7125/2014 Waterfront Parking Santa Barbara 10.00 7/26/2014 Waterfront Parking Santa Barbara 12,00 7/26/2014 Waterfront Parking Santa Barbara 16.00 7/25/2014 Shoreline Beach Cafe Santa Barbara 76.85 7/25/2014 Chevron Santa Barbara 67.20 214.05 Dana Paint NEWPORT AQUATICS CENTER EMPLOYEE NS CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2014 Additional inquiry needed to determine if the following are NAC or potentially Personal in nature. 5 of 9 HANZICH 9 COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE #1 CREDIT CARD PURCHASES CREDrr CARD CHARGES YEAR 2014 DATE CHARGE LOCATION AMOUNT COMMENTS 8/9/2014 Dana Point Fuel Dock Dana Point 11AS 8/9/2014 Dana Point fuel Dock Dana Point 221.22 232.67 Trailer Repair 4/3/2014 Hitch Crafters Costa Mesa 96.01 4/29/2014 Hitch Crafters Costa Mesa 531.09 5/9/2014 Hitch Crafters Costa Mesa 32AO 8/20/2014 Hitch Crafters Costa Mesa 10.75 10/2/2014 Hitch Crafters Costa Mesa 93.45 753.70 Supplies - Shop 2/27/2014 West Marine Newport Beach 79.92 Additional inquiry needed to 5/9/2014 West Marine Newport Beach 39.25 determine if the following are 9/1/2014 West Marine Newport Beach 71.78 NAC or potentially personal 1/6/2014 Home Depot Costa Mesa S6.22 in nature. 1/15/2014 Home Depot Costa Mesa 124.53 2/23/2014 Home Depot Costa Mesa 276.50 2/27/2014 Home Depot Costa Mesa 210.57 4/26/2014 Home Depot Costa Mesa 110.81 5/19/2014 Home Depot Costa Mesa 64.67 5/26/2014 Home Depot Costa Mesa 78.78 7/9/2014 Home Depot Costa Mesa 39.66 7/27/2014 Home Depot Costa Mesa 165.40 8/3/2014 Home Depot Costa Mesa 58.13 1017/2014 Home Depot Costa Mesa 117.32 11/1/2014 Home Depot Costa Mesa 148.71 11/3/2014 Home Depot Costa Mesa 80.01 11/30/2014 Home Depot Costa Mesa 97.16 11/30/2014 Home Depot cc 69.03 12/21/2014 Home Depot Costa Mesa 70.65 12/24/2014 Home Depot Costa Mesa 77.32 4/28/7.014 High Tech Coatings,Inc Santa Ana 189.00 4/6/Z014 Engineered Mobile AL (20.00) 4/7/2014 Engineered Textile Products Mobile, AL 203.07 418/2014 Crown Ace Hardware Newport Beach 75.59 4/13/2014 Crown Ace Hardware Newport Beach 11,31 4/21/2014 Crown Ace Hardware Newport Beach 50A5 4/30/2014 Crown Ace Hardware Newport Beach 19A3 5/6/2014 Crown Ace Hardware Newport Beach 26A1 5/27/2014 Crown Ace Hardware Newport Beach 25.34 10/2/2014 Crown Ace Hardware Newport Beach 35-76 10/6/2014 Crown Ace Hardware Newport Beach 31.28 12/6/2014 Crown Ace Hardware Newport Beach 21.57 12/22/2014 Crown Ace Hardware Newport Beach 55,52 Z,763,15 Food 1/20/2014 Ralphs Newport Beach 5S.74 Additional Inquiry needed to 1/25/2014 Spaghetti Bender Newport Beach 210.08 determine If the following are 211/2014 Starbucks Costa Mesa 45.00 NAC or potentially personal 2/1/2014 Ralphs Costa Mesa 104,34 In nature. 217/2014 The Pizza Bakery Newport Beach 599,40 2/7/2014 The Pizza Bakery Newport Beach 648.0 2/24/2014 Del Taco Costa Mesa 7.67 3/7/2014 Starbucks Costa Mesa 90.00 3/8/2014 Subway Huntington Beach 25.00 3/8/2014 Subway Huntington Beach 250.00 3/8/2014 Ralphs Costa Mesa 105.49 3/21/2014 The Counter Newport Beach 40.40 4/18/2014 Subway Costa Mesa 7.37 4/26/2014 Ralphs Newport Beach 17,66 6 of 9 HANZICH 81 COMPANY CERTIFIED PUBLIC ACCOUNTANTS BATE CHARGE: LOCATION AMOUNT COMMENTS 4/30/2014 Carzows Santa Ana 27.03 5/4/2014 Woodys Diner Newport Reach 19.90 5/5/2014 Ralphs Newport Beach 32.31 5/7/2014 Golden Dragon Restaurant Costa Mesa 39.37 5/9/2014 McDonald's Newport Beach 6,47 5/15/2014 Ralphs Costa Mesa 31,63 5/2812014 In -N -Out Burger Costa Mesa 17.82 5/30/2014 Subway Costa Mesa 19.78 6/6/2014 Village Market Ventura 9.59 6/10/2014 Caliente Southwest Grill Costa Mesa 18.63 6/25/2014 In -N -Out Burger Costa Mesa 26.14 6/26/2014 The Pizza Bakery Newport Beach 67.53 6/29/2014 Ralphs Newport Beach 43188 6/30/2014 Del Taco Newport Beach 11,48 7/6/2014 The Plzza Bakery Newport Beach 52.11 71131201A The Pizza Bakery Newport Beach 65,88 7/26/2014 Sushi Wave Costa Mesa 50,76 7/27/2014 The Pizza Bakery Newport Beach 65.07 8/3/2014 The Pizza Bakery Newport Beach 65.07 8/4/2014 The Pizza Bakery Newport Beach 51.99 8/13/2014 Catalina Fish Kitchen Costa Mesa 42.40 8/17/2014 The Pizza Bakery Newport Beach 113.67 8/22/2014 Stater Bros Costa Mesa 39.36 8/26/2014 Pick Up Stlx Newport Beach 7.75 8/26/2014 Starbucks Newport Beach 50.00 9/9/2014 Ralphs Costa Mesa 52.83 9/27/2014 The Pizza Bakery Newport Beach 71.55 9/27/2014 Ralphs Newport Beach 95.68 10/3/2014 Banzai Bawls Costa Mesa 4,3.50 10/3/2014 Ralphs Newport Beach 54.96 10/6/2014 Ralphs Newport Beach 39.57 10/10/2014 McDonald's Del Mar 14,54 10/21/2014 Ralphs Newport Beach 10.78 10/24/2014 Starbucks Costa Mesa 45.00 10/25/2014 Subway Costa Mesa 207.50 10/27/2014 17th Street Deli Costa Mesa 9.83 10/29/2014 Ralph$ Newport Beach 50,17 10/29/2014 Cest Si Bon Bakery Newport Beach 138.75 11/7/2014 Ruby's Social Diner Costa Mesa 3.77 11/7/2014 Ruby's Social Diner Costa Mesa 41.49 11/30/2014 Ralphs Newport Beach 45.67 12/12/2014 Starbucks Costa Mesa 30.00 12/17/2014 Starbucks Costa Mesa 200,00 4,336,26 Office Supplies 1/10/2014 The Knox Company Phoenit, AZ 23.04 2/1/2014 Staples Costa Mesa 44.27 8/22/2014 Staples Costa Mesa 33.71 8/30/2014 Staples Costa Mesa 68.12 10/18/2014 Staples Costa Mesa 29.13 12/3/2014 Norton CA 86.39 8/26/2014 Mail Boxes Etc Newport Beach 30.00 12/31/2013 Constant Contactcom MA 15.00 1/31/2014 Constant Contact.com MA 15.00 2/28/2014 Constant Contact.com MA 15.00 3/31/2014 Constant Contact.com MA 15.00 4/30/2014 Constant Contaet.cam MA 15.00 5/31/2014 Constant Contact.com MA 15.00 6/30/2014 Constant Contactcom MA 15.00 7/31/2014 Constant ConUct.com MA 15.00 6/31/2014 Constant Contact.com MA 15.00 9/30/2014 ConstantContact.com MA 15.00 NEWPORT AQUATICS CENTER EMPLOYEE #1 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 201.4 7 of 9 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE 01 CREDIT CARO PURCHASES CREDIT CARD CHARGES YEAR 2014 DATE CHARGE LOCATION AMOUNT COMMENTS 1l)/3112n14 Constant Contact.com MA 15.00 determine it the followingare 11/30/2014 Constant Contact.com MA 15.00 NAC or potentlally personal 6/24/2014 AT&T Costa Mesa 52.92 In nature. 5/20/2014 Battery Mart Costa Mesa 107.95 10/5/2014 Coalinga Mart Coalinga 655.03 Event Rentals Chevron Rohnert Park 96.01 2/6/2014 Baker Parry Rentals CA 404.00 3/6/2014 Baker Parry Rentals CA 100.00 3/15/2014 Baker Parry Rentals Costa Mesa (100.00) 3/21/2014 Baker Parry Rentals Costa Mesa 310.50 10/10/2014 Baker Parry Rentals Costa Mesa 100.00 10/16/2014 Baker Party Rentals Costa Mesa 87.00 3/20/2014 Newport Aquatic Center Newport Reach 901.50 Other- Unknown Surf Clty Cyclery Costa Mesa 758.70 8/21/2014 Target Irvine 36.32 Additional inquiry needed to 9/14/2001 Newport Dunes Resort Newport Beach 20.00 determine if the following are 4/x/2014 Newport Dunes Resort Newport Beach 10.00 NAC or potentially personal 6/16/2014 Newport Dunes Resort Newport Beach 15.00 in nature. 8/17/2014 Newport Dunes Resort Newport Beach 20.00 9/2/2014 Newport Dunes Resort Newport Beach 10.00 9/5/2014 Newport Dunes Resort Newport Beach- 10.00 10/20/2014 Newport Dunes Resort Newport Beach 10.00 12/12/2014 Newport Dunes Resort Newport Beach 15.00 12/19/2014 Newport Dunes Resort Newport Beach 15.00 12/22/2014 Newport Dunes Resort Newport Beach 10AM 11/5/2014 Island Florals Costa Mesa 77.76 711114014 Davies Launch Ramp Long Beach 12.00 7/12/2014 Davies Launch Ramp Long Beach 12.00 7/13/2014 Davies Launch Ramp Long Beach 12.00 1/3/2014 Big 5 Sporting Goods Costa Mesa 62.56 2127/2014 Big 5Sporting Goods Costa Mesa 53.95 3/7/2014 Shell Oil Thousand Oaks 99.OD 7/23/2014 California Angels CA 439.95 940.56 Unknown Trwvel N. CA 10/4/2014 Shell Oil Santa Nella 65.06 Additional Inquiry needed to ]0/S/2014 Shares of Rohnert Park Rohnert Park 23.12 determine it the followingare 10/S/2014 Panda Express Gustine 10,48 NAC or potentlally personal 10/4/2014 Love's Country Lost Hills 78.76 In nature. 10/5/2014 Extended Stay Santa Rosa 196.07 10/5/2014 Coalinga Mart Coalinga 103.46 10/5/2014 Chevron Rohnert Park 96.01 572.96 Other? 1/30/2014 City of Newport Beach Newport Beach 36.00 4/11/2014 City of Newport Beach CA 100.00 4/28/2014 City of Newport Beach Newport Beach (100.00) 6/17/2014 Coast Fitness Repair Shop CA 3,726.00 3/20/2014 Newport Aquatic Center Newport Reach 4.00 5/30/2014 Surf Clty Cyclery Costa Mesa 758.70 1/2912014 WM Ezpay TX 822,94 6/18/2014 WM Ezpay TX (131 5,215.94 Summer Camp 6/17/2014 Cty of NB Rec & Sr CA 54.00 6/17/2014 Cty of NB Rec & Sr CA 54.00 611712014 Cty of NB Rec & Sr CA 162.00 5/17/2014 Cty of NB Rec & Sr CA 54.00 8Of9 HANZICH H COMPANY CERTIFIED PUBLIC ACCOUNTAN73 DATE CHARGE LOCATION AMOUNT COMMENTS 6/17/2014 Cty of NO Rec &Sr CA 54.00 37B.00 4 NEWPORT AQUATICS CENTER EMPLOYEE #1 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2014 9 of 9 HANZICH $COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #1 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2015 BATE CHARGE LOCATION AMOUNT COMMENTS Auto/Toock Repair 1/15/2015 BIg 0 Tires CA 239.86 1/16/2015 Pephoys Costa Mesa 60.87 4/24/2015 Pephoys Costa Mesa 62.98 4/27/2015 Connell Chevrolet CA 187.57 7/29/2015 Pephoys Costa Mesa 121.96 9/3/2015 Con ne I I Chevrolet CA 46,35 9/25/2015 Connell Chevrolet CA 130,72 10/7./2010 Air Express Towing CA 500.D0 10/2/W15 Connell Chevrolet CA 184,82 10/12/2015 Conneil Chevrolet CA 90.00 10/28/2015 Big 0 Tires CA 24,99 11/5/2015 Pephoys Costa Mesa 86.30 12/2/2015 Pephoys Costa Mesa 26.97 12/8/2015 PDQ Transmissions Parts Forest HILI TX 3,400,00 12/22/2015 Connell Chevrolet CA 243.51 5,406.90 Fuel 12/30/2014 Union 76 Costa Mesa (9.4B) Additional Inquiry needed to 12/30/2014 Union 76 Costa Mesa 91.31 determine if the following are 12/30/2014 Union 76 Costa Mesa 50.00 NAC or potentially personal 12/30/2014 Union 76 Costa Mesa 47.00 3x In nature. 1/7/2015 Chevron Newport Beach 47.17 1/14/2015 Unlon 76 Costa Mesa 91.24 2x 1/14/2015 Union 76 Costa Mesa 65.57 1/16/2015 Shell Oil Santa Ana 13.59 2x 1/16/2015 Exxon Mobil Corona Del May 44.54 V17/2015 Union 76 Costa Mesa 41.29 1/20/2015 Chevron Newport Beach 25.00 1/23/2015 Union 76 Costa Mesa 61,78 1/24/2015 Union 76 Costa Mesa 34,70 1/16/2015 Union 76 Costa Mesa 45.36 2x 1/26/2015 Chevron Newport Beach 44.26 2/3/2015 Union 76 Costa Mesa 38.93 2/4/2015 Chevron Costa Mesa 87.53 2/6/2015 Union 76 Costa Mesa 52.32 2/7/2015 Union 76 Costa Mesa 50.54 2/9/2015 Union 76 Costa Mesa 52.75 2/10/2015 Union 76 Costa Mesa 48.47 2/12/2015 Union 75 Costa Mesa 88,94 2/15/2015 Shell Oil Fontana 41,69 2/17/2015 Union 76 Costa Mesa 72,98 2/18/2015 Chevron Newport Beach +17.10 2/20/2015 Union 76 Costa Mesa 77.00 2/23/2015 Union 76 Costa Mesa 57.98 2/2S/2015 Union 76 Costa Mesa 95.00 2/28/2015 Union 76 Costa Mesa 40.82 3/2/2015 Chevron Newport Beach 66.19 3/5/2015 Union 76 Costa Mesa 62.69 3/10/2015 Union 76 Costa Mesa 63.44 3/11/2015 Union 76 Costa Mesa 65.47 2x 3/11/2015 Chevron Newport Beach 97.78 3/20/2015 Shell Oil Santa Ana 90,00 3/26/2015 Union 76 Costa Mesa 55,33 3/29/2015 Union 76 Costa Mesa 67.33 4/1/2015 Union 76 Costa Mesa 68.77 4/6/2015 Chevron Costa Mesa 60.56 4/10/2015 Chevron Newport Beach 57.29 2x 4/10/2015 Chevron Newport Beach 73.45 4/14/2015 Union 76 Costa Mesa 60.56 4/15/2015 Union 76 Costa Mesa 59.69 Iof9 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #1 CREDIT CARO PURCHASES CREDIT CARD CHARGES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS 4/2412015 Union 76 Costa Mesa 47.85 4/25/2015 Union 75 Costa Mesa 62.04 4/2912015 Union 75 Costa Mesa 74.86 5/2/2015 Shell Oil Santa Ana 96.26 5/3/2015 Union 76 Costa Mesa 73.46 5/5/2015 Chevron Costa Mesa 100.00 5/9/2015 Union 76 Costa Mesa (8.39) 5/9/201S Union 76 Costa Mesa 70.00 5/9/2015 Union 76 Costa Mesa 66.76 519/2015 Unlon 76 Costa Mesa 35.05 3x 5/13/2015 Unlon 76 Costa Mesa 70.13 5/14/2015 Union 76 Costa Mesa 89.42 5/15/201S Union 76 Costa Mesa 95.00 2x 5/15/201S Union 76 Costa Mesa 49.33 5/16/2015 Union 76 Costa Mesa (8.90) 5/16/2015 Union 76 Costa Mesa (5.54) 5116/2015 Union 76 Costa Mesa (6.26) 5/16/2015 Unlon 76 Costa Mesa 40.00 5/16/2015 Union 76 Costa Mesa 20.00 5/16/2015 Union 76 Costa Mesa 30.00 5/18/2015 Unlon 76 Costa Mesa 95.00 5/22/2015 Union 76 Costa Mesa 56.35 5/23/2015 Union 76 Costa Mesa 48.03 5/2812015 Union 76 Costa Mesa 95.00 6/2/2015 Union 76 Costa Mesa 69,45 6/4/2015 Union 75 Costa Mesa 60.60 2x 6/4/2015 Union 76 Costa Mesa 76.48 6/6/2015 Union 76 Costa Mesa (2.58) 6/6/2015 Union 76 Costa Mesa 22.87 6/6/2015 Union 76 Costa Mesa 60.00 6/6/2015 Union 76 Costa Mesa 57.45 3x 6/101'2015 Union 76 Costa Mesa 95.00 6/14/2015 Union 76 Costa Mesa 44.72 6/12/2014 Union 76 Costa Mesa 63.11 6/19/2015 Chevron Costa Mesa 37.91 6/22/2015 Union 76 Costa Mesa 70.00 6/24/2015 Union 76 Costa Mesa 75.36 6/26/2015 Union 76 Costa Mesa 7010 6/30/2015 Union 76 Costa Mesa 62.77 7/10/2015 Unlon 76 Costa Mesa 64.82 7/11/2015 Union 76 Costa Mesa 95.00 2x 7/1112015 Union 76 Costa Mesa 95.00 7/13/2015 Union 76 Costa Mesa 77,68 yt 7/13/2015 Union 76 Costa Mesa 6,20 7/15/2015 Union 76 Costa Mesa 19,28 7/16/2015 Union 76 Costa Mesa 66,63 7/17/2015 Union 76 Costa Mesa 72,12 7/7Z/2015 Union 76 Costa Mesa 82,21 7/23/2015 Union 76 Costa Mesa (23,52) 7/23/2015 Union 76 Costa Mesa (18,531 7/23/2015 Union 76 Costa Mesa 70.00 7/23/2015 Union 76 Costa Mesa 70.00 7/24/2015 Union 76 Costa Mesa 40.74 7/27/2015 Union 76 Costa Mesa 55.30 2x 7/27/2015 Union 76 Costa Mesa 89.33 7/2912015 Chevron Newport Beach 83.98 8/212015 Union 76 Costa Mesa 54.91 8/4/2015 Union 76 Costa Mesa 76.60 2x 8/4/2015 Union 76 Costa Mesa 50.73 8/6/2015 Chevron Costa Mesa 30,02 8/7/2015 Union 75 Costa Mesa 82.51 8/8/2015 Union 76 Costa Mesa 50.00 8/14/201S Union 76 Costa Mase 94.48 2of9 HANIICH & COMPANY NEWPORT AQUATICS CENTER CEIMPIED PUSUC ACCOUNTANTS EMPLOYEE #1 CREDIT CARO PURCHASES CREDIT CARD CHARGES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS 8/22/2015 Union 75 Costa Mesa 11,95) 8/22/2D15 union 76 Costa Mesa 50.00 8/22/2015 Un lop 76 Costa Mesa 27.67 8122/2015 Union 76 Costa Mesa 79,29 8/22/2015 Chevron Costa Mesa 100.00 8/22/2015 Chevron Costa Mesa 20.08 Sr 8/25/2015 Union 76 Costa Mesa 80.52 8/26/2015 Union 76 Costa Mesa 75,40 8/28/2015 Union 76 Costa Mesa 44,23 9/4/2015 Union 76 Costa Mesa 84.30 9/7/2015 Union 76 Costa Mesa 25.41 9/12/2015 Union 76 Costa Mesa 16.71 9/15/2015 Union 76 Costa Mesa 75M 2x 9/15/2015 Union 76 Costa Mesa 95.00 9/17/2015 Union 76 Costa Mesa {20.36) 9/22/2015 7 -Eleven Costa Mesa 56.33 9/22/2015 ]-Eleven Costa Mesa 45.34 2x 9/26/2015 Shell Oil Santa Ana 35.28 9/29/2015 Union 76 Costa Mesa 56.63 10/1/2015 Union 76 Gaeta Mesa 46.56 10/2/2015 Union 76 Costa Mesa 15.23 3x 10/2/2015 Union 76 Costa Mesa 50.21 10/2/2015 Chevron Newport Beach 35.00 10/3/2015 Union 76 Costa Mesa (8.901 10/3/2015 Union 76 Costa Mesa 50.00 10/5/2015 Union 76 Costa Mesa 43.42 10/9/2015 Chevron Newport Beach 20.07 10/10/2015 Union 76 Costa Mesa 48.15 10/12/2015 Union 76 Costa Mesa 76.60 10/20/2015 Union 76 Costa Mesa 81.64 10/22/2015 Union 76 Costa Mesa 22.31 10/26/2015 Union 76 Costa Mesa 52,05 10/29/2015 Union 76 Costa Mesa 24,90 11/5/2015 Union 76 Costa Mesa 45.05 11/7/2015 Chevron Costa Mesa 20.01 11/10/2015 Chevron Newport Beach 45,04 11/14/2015 Chevron Newport Beach 63.60 11/15/2015 Union 76 Costa Mesa 34.53 2x 11/15/2015 Union 76 Costs Mesa 37.79 11/20/2015 Union 76 Costa Mesa 67.90 11/22/2015 Union 76 Cost;3 Mesa 25.06 11/24/2015 Shell 011 Santa Ana 40.12 11/25/2015 Union 76 Costa Mesa 48.40 2x 11/25/201S Chevron Newport Beach 45.27 11/29/2015 Chevron Costa Mesa 47.90 12/2/2015 Union 76 Costa Mesa 25.06 2x 12/2/2015 Union 76 Costa Mesa 31.86 12/6/2015 Union 76 Costa Mesa 62.95 12/9/2015 Union 76 Costa Mesa 30.74 2x 12/9/2015 Union 76 Costa Mesa 95.00 12/11/2035 Union 76 Costa Mesa 49.09 2x 12/1112015 Shell Oil Santa Ana 48.05 12/17/2015 Union 76 Costa Mesa 79.21 12/22/2015 Chevron Newport Beach 11.68 12/23/2015 Chevron Costa Mesa 81.03 12/27/2015 Union 76 Costa Mesa 53.41 8,fi21.56 Auto - Other 10/5/2015 OnStar MI 5.76 10/9/2015 OnStar MI 4629 11/22/2015 Ace Parking San Diego 15.00 7/15/2015 AMPCO Parking CA 15.00 82.05 3Of9 HAN2ICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUI1LICACCOUNTANTS EMPLOYEE 91 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS Jr. Rowing ReWtas H6id of the Amerleon 10/23/2015 Target Folsom 122.31 10/23/2015 Target Folsom 52.08 10123/2015 Shell Oil Santa Nella 49.39 10/24/201S Shell 011 Folsom 47.09 1012 4/2 01 5 Shell Oil Santa Nella 34.38 10/24/2015 Panda Express Gustine 10.59 10/23/2015 Outback Gold River 36.72 10/24/2015 TA #163 Santa Nella 14.28 10/23/2015 Old Spaghetti Factory Rancho Cordova 1,629.67 10/23/2015 Lowes Folsom 37.76 10/24/2015 1-1011daylnn Rancho Cordova 5,313.94 10/26/2015 Holldaylnn Rancho Cordova 400.00 10/13/2015 Jeffries Bros Shaffer 46.47 10/24/2015 Jeffries Bros Shafter 45.75 10/22/2015 Chevron Costa Mesa 45.63 10/22/2015 Chevron Costa Mesa 56.50 10/2212015 Chevron Costa Mesa 7.44 10/23/2015 BrcokfleldsRestaurant RanchaCordova 56.96 5/8/2015 8,006.96 San Diego Fall Classic 25.47 Additional inquiry needed to 11/15/2015 Olive Cafd San Diego 1,351.08 Regatta In Feb J March CVS Pharmacy Newport Beach 3/1/2015 Safeway Orinda 36,27 3/1/2015 Safeway Orinda 99.60 3/1/2015 Safeway Orinda 1,043.10 2/28/2015 TA4163 Santa Nella 11.80 2/28/2015 She 11041 Santa Nelly 45.76 3/1/2015 Union 76 Concord 45.88 3/1/2015 Petro Lebec (6.89) 3/1/2015 Petro Lebec 50.00 2/28/2015 Love's country Lost Hills 60.93 3/1/2015 Coalinga Mart Coalinga 68,97 1,455,42 Southwest Regionals 5/3/2015 Panda Express Gustine 10.59 4/:3/2015 Southwest Airlines SMF - SNA 307.00 4130/2015 Southwest Airlines SMF - SNA 100.01 5/3/2015 Shell OII Santa Nella 47.23 4/30/2015 Shell Oil Sarrta Nella 40.45 4/30/2015 Love's Country Lost HIlls 55.27 5/3/2015 Love's Country lost Hills 8.58 5/4/2015 Love's Country Last Hills 42.33 4/29/2015 Chevron Costa Mesa 56.90 4/29/2015 Chevron Costa Mesa 14.50 4/30/2015 Chevron Costa Mesa 31.94 5/3/2015 Chevron Rancho Cordova 89.71 804.51 Medical 5/8/2015 Rite Aid Costa Mesa 25.47 Additional inquiry needed to 10/23/2015 Rite Aid Rancho Cordova 39.42 determine if the following are 3/7/2015 CVS Pharmacy Newport Beach 11.97 NAC or potentially personal 4/29/2015 CVSPharmacy Newport Beach 3.61 in nature. 5/x0/2015 CVS Pharmacy Newport Beach 49.59 5/28/2015 CVS Pharmacy Newport Beach 10.05 9/12/2015 CVS Pharmacy Newport Beach 99.10 2/26/2015 Blue Shleld of CA CA 301.82 4cf9 HANZICH & COMPANY Three Palms Avalon NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS 2/2512615 Catalina Express EMPLOYEE 41 67.00 4/17/2015 CREDIT CARD PURCHASES Newport Beach 97.32 CREDIT CARO CHARGES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS 3/31/2015 blue Shield of CA CA 301.82 30.00 4/3012015 Blue Shield of CA CA 301.82 Avalon 6/1/2015 Blue Shield of CA CA 301.82 Catalina Express 6/30/2015 Blue Shield of CA CA 301.82 8/12/2015 7/31/2015 Blue Shield of CA CA 301.82 8/12/2015 Onsite Catalina Landing 2,1)50.13 15.00 Outrigger Races Catallne 2/25/2015 Three Palms Avalon 40.85 2/2512615 Catalina Express Long Beach 67.00 4/17/2015 Hills Boat Service Newport Beach 97.32 4/18/2015 Chet's Hardware Avalon 36.80 4/19/2015 Avalon Harbor Dept Avalon 30.00 8/12/2075 Original lacks Restaurant Avalon 68.78 8/12/2015 Catalina Express Lang Beach 68.00 8/12/2015 Catalina Express Avalon 5.00 8/12/2015 Onsite Catalina Landing Lang Beach 15.00 9/11/2015 Catalina Express CA 104.50 9/12/2015 Avalon Fuel Dock Avalon 114.80 9/13/2015 Avalon Harbor Dept Avalon 31.00 9/16/2015 Avalon Fuel Dock Avalon 67.50 9/17/2015 Union 76 Avalon 60.00 806.55 Two Way Radio Rental 7/14/2015 Bearcom Rentals TX 139.60 7/20/2015 Bearcom Rentals TX 139.60 7/27/2015 Bearcom Rentals TX 139.60 418,80 Santa Barbara 5/16/2015 Waterfront Parking Santa Barbara 8.00 5/16/2015 Waterfront Parking Santa Barbara 12.00 5/16/2015 Shoreline Beach Cafe Santa Barbara 11.02 7/24/2015 Waterfront Parking Santa Barbara 12.00 7/24/2015 Avanialnn Santa Barbara 358.78 7/24/2015 Breakwater Santa Barbara 67.83 7/25/2015 Waterfrorrt Parting Santa Barbara 12.00 7/25/2015 Waterfront Parking Santa Barbera 16.00 497.63 Dana Point 8/8/2015 Harbor Deli - Dana Point 22.09 8/8/2015 Harbor Dell Dana Point 18.69 8/7/2015 Chevron Dana Point 40.04 79.82 Malibu to Marine Raca 7/16/2015 Jerry's Famous Dell Marina Del Rey 55,21 S/30/2015 B&H Lot 2launch Ramp CA 12.50 67.71 Trailer Repair 10/14/2015 Hitch Crafters Costa Mesa 356.45 10/26/2015 Hitch Crafters Costa Mesa 402.10 11/5/2015 Hitch Crafters Costa Mesa 280.65 6/23/2015 Rack N Road Costa Mesa 639.99 1,679.19 Supplies • situp 7/27/2015 West Marine Newport Beach 52.59 Additional Inquiry needed to 7/27/2015 West Marine Newport Beach 58.19 determine if the foffowing are 9/9/2015 Victory Foam, Inc CA 251.64 NAL or potentially personal 10/16/2015 Victory Foam, Inc CA 1,127.52 In nature. 5Of9 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE 41 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS 10/16/2015 Victory Foarn, inc CA 231.55 4/16/2015 Warner Boat Sales Costa Mesa 108.39 5/26/2015 Warner Boat Sales Costa Mesa 167.57 5/10/2015 Warner BoatSales Costa Mesa 205.48 7/1f2015 Warner Boat Sales Costa Mesa 56,96 1/11/2015 Home Deport Costa Mesa 15.10 1130/2015 Home Depot Costa Mesa 32.30 2/8/2015 Home Depot Costa Mesa 36.63 2/21/2015 Home Depot Costa Mesa 92,31 3/13/2D15 Home Depot Costa Mesa 69.97 3/13/2015 Home Depat Costa Mesa 21.57 5/8/2015 Home Depot Costa Mesa 174,75 5/3112015 Home Depot Costa Mesa 58,26 6/14/2015 Home Depot Costa Mesa 79.15 6/23/2015 Home Depot Costa Mesa 127.27 6/27/201S Home Depot Costa Mesa 133.60 7/4/2015 Home Depot Costa Mesa 216,75 7/12/2015 Home Depot Costa Mesa 168.20 7/31/2015 Home Depot Costa Mesa 175.27 8/16/2015 Home Depot Costa Mesa 75.12 9/7/2015 Home Depot Costa Mesa 33.75 9/13/2015 Home Depot Costa Mesa 124.30 10/10/2015 Home Depot Costa Mesa 83,26 10/19/2015 Home Depot Costa Mesa 116.85 11 /212 01 5 Horne Depot Costa Mesa 64.61 11/5/201S Horne Depot Costa Mesa 60.10 11/8/2015 Horne Depot Costa Mesa 53.87 11/8/2015 Home Depot Costa Mesa 49.59 11125/2015 Home Depot Costa Mesa 188.64 11/28/2015 Home Depot Costa Mesa 95.62 12/6/2015 Home Depot Costa Mesa 131.93 12/19/2015 Home Depot Costa Mesa 93.98 3/26/2015 Minney'sYacht Surplus Costa Mesa 51.84 4/21/2015 Minney's Yacht Surplus Costa Mesa 18.00 1/912015 Crown Ace Hardware Newport Beach 12.95 5/35/2015 Crown Ace Hardware . Newport Beach 33.98 5/20/2015 Crown Ace Hardware Newport Beach 26.99 8/12/2015 Crown Ace Hardware Newport Beach 29.13 9/5/2015 Crown Ace Hardware Newport Beach 86.36 1/8/2015 Coast Vacuum Costa Mesa 7.54 S,0S9A3 Food 1/8/2015 Callente Southwest Grill Costa Mesa 10,26 Additional Inquiry needed to 1/8/2015 Callente Southwest Grill Costa Mesa 40,00 determine if the following are 11912015 Ralphs Costa Mesa 91.07 NAC or potentlally personal 2114/2015 InM-Out Burger Costa Mesa 29.00 In nature. 2/24/2015 Ruby's Coronal Del Mar 30.07 3/6/2015 Smart N Final Costa Mesa 171.61 3/7/2015 Ralphs Newport Beach 38.82 3/7/'2015 Starbucks Costa Mesa 45.00 3/7/2015 Subway Costa Mesa 190.00 3/7/2015 Subway Costa Mesa 60.00 3119/201S Callente Southwest Grill Costa Mesa 8.37 3/19/2015 Callente Southwest Grill Costa Mesa 80.00 4/8/201S Ralphs Newport Beach 26.16 4/15/2015 Wedge Burger Costa Mesa 53.68 4/16/2015 L&M Dairy Costa Mesa 13.54 4/20/2015 Ralphs Newport Beach 87.28 6/2/2015 Starbucks Costa Mesa 30.00 6/2 312 015 Beverages & More Costa Mesa 16.51 7/16/Z015 Del Taco Newport Beach 3.45 8/5/2015 Beach Pit BBQ Costa Mesa 77.45 6of9 HAN2ICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE ft CREDIT CARO PURCHASES CREDITCARD CHARGES YEAR201S DATE CHARGE LOCATION AMOUNT COMMENTS 8/21/2015 Ralphs Newport Beach 59.24 8/26/2015 Starbucks Tustin 50.00 8/30/2015 Subway Costa Mesa 60,00 8/31/2015 Kura Sushi Costa Mesa 74.80 9/6/2015 R81phs Newport Beech 55.49 9/10/2015 Ralphs Newport Beach 39.21 9/14/2015 Wendy's Costa Mesa 26.00 9/15/201S French's Cupcake Bakery Costa Mesa 11.20 9/16/2015 Ralphs Newport Beach 25.34 9/24/2015 Ralphs Costa Mesa 24.03 10/171201S Ralphs Newport Beach 16.17 10/21/2015 Ruby's Social Diner Costa Mesa 48,49 11/3/2015 Starbucks Tustin 20,00 11/13/201S Ruby's Social Diner Costa Mesa 3S.00 12/5/2015 Ralphs Newport Beach 50.83 12/5/2015 Ralphs Newport Beach 12,98 12/5/201S Subway Costa Mesa 180.00 12/16/2015 KFC Costa Mesa 69.10 1,950.15 Office SuppII6$ 9/8/2015 Staples Costa Mesa 55.52 10/9/2015 Staples Costa Mesa 35.93 12/3/2015 Norton CA 97,19 2/26/2015 Mall Boxes Etc Newport Beach 30.00 7/23/2015 Mall Boxes Etc Newport Beach 94.00 7/31/2015 Mall Boxes Etc Newport Beach 31.29 12./31/2014 Constant Cnotact.com MA 15,00 1/31/2015 ConstantCorrtact.com MA 15.00 2/28/2015 Constant Contact.com MA 15.00 3/31/2015 Constant Contact.com MA 15.00 4/30/2015 Constant Contact.com MA 15.00 5/31/2015 Constant Contact.com MA 15.00 6/30/2015 Constant Contact,com MA 15.00 7/31/2015 CenstantContatt,com MA 15.00 8/31/2015 Constant Contact.cam MA 15.00 9/30/2015 Constant Contact.cam MA 15.OD 10/31/2015 ConstantContatt.com MA 15.00 11/30/2015 Constant Contact.com MA 15.00 523.93 Event Rentals 2/6/2015 Baker Party Rentals Costa Mesa 87.00 2/14/2015 Baker Party Rentals Costa Mesa 241.50 3/13/2015 Baker Party Rentals Costa Mesa 497.00 5/13/2015 Baker Party Rentals Costa Mesa 363.25 10/15/2015 Baker Party Rentals Costa Mesa 25.50 10/30/2015 Baker Party Rentals Costa Mesa 110.00 11/7/2015 Baker Party Rentals Costa Mesa 77,00 12/3/2015 Baker Party Rentals Costa Mesa 157,00 12/8/2015 Baker Party Rentals Costa Mesa 42.7.00 1,985.25 Other- Unknown 5/5/2015 AT&T Costa Mesa 37.80 Additional inquiry needed to 5/5/2015 AT&T Costa Mesa 443.31 determine if the fallowing are 6/19/2015 AT&T Costa Mesa 106.92 NAC or potentially personal 12/29/2014 Newport Dunes Resort Newport Beach 10.00 in nature. 1/30/2015 Newport Dunes Resort Newport Beach 15.00 2/2/2015 Newport Dunes Resort Newport Beach 10.00 7/17/2015 Newport Dunes Resort Newport Beach 20.00 8/9/2015 Newport Dunes Resort Newport Beach 20.00 9/14/2015 Newport Dunes Resort Newport9each 10.00 7of9 14ANZICH ✓k COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT COMMENTS 9/14/2015 Newport Dunes Resort Newport Beach 10.00 12/26/2015 Triangle Square Cinemas Costa Mesa 100.00 9/12/2015 Joes Rent -A Boat CA 6D.DD 7/17/2015 Davies Launch Ramp Long Beach 12.00 7/18/2015 Davies Launch Ramp Long Beach 12.00 4/15/2015 Fishing Boats Limited Costa Mesa 194.40 5/15/2015 Fishing Boats Limited Costa Mesa 194.40 5/8/2015 Big 5 Sporting Goods Costa Mesa 10,79 6/14/2015 Big 5 Sporting Goods Costa Mesa 359.91 7/10/2015 Big 5 Sporting Goods Costa Mesa 89.52 7/10/2015 Big 5 Sporting Goods Costa Mesa 215.98 7/31/2015 Big S Sporting Goods Costa Mesa 6.62 8/16/2015 Big 5 Sporting Goods Costa Mesa 345.58 2,336.33 Travel - Unknown Oceanside 1/27/2015 Chevron Oceanside 94.48 Oxnard 8/712015 Vintage Marina CA 154.00 8/7/2015 'Anlage Marina CA 90.00 244.00 San Luis Oblsbo 9/20/2015 Chevron San Luis Obispo 50.81 Inland Empire Area 3/5/$015 Pilot Hesperia 107.96 9/2512015 Chevron Montclair 88.20 196.16 sr0 Area 2/20/2015 Union 76 Concord 11.64 2/20/2015 Chevron Lebec 53.23 5/23/2015 Shell Oil Santa Nella 37.80 5/23/2015 Love's Country Lost Hills 74.17 5/23/2015 Love's Country Lost Hills 50.20 10/312015 Big 5 Sporting Goods Petaluma 191.60 10/3/2015 Jeffries Bros Shafter 54.54 10/3/2015 Jack In the Box Rohnert Park 5.97 10/3/2015 Shell Oil Santa Nella 43.40 10/3/2015 Panera Bread Rohnert Park 6.73 101312025 motel Rohnert Park 91.36 10/4/2015 Oasis Valero 3uttonwillow 14,35 10/4/2015 7 -Eleven Petaluma 10.14 10/4/2015 Jeffries Bros Shatter 46.79 10/4/2015 Metron Super Gas Petaluma 43,80 10/4/2015 Shell Oil Santa Nella 38.60 10/4/2015 Panda Express Gustlne 10.59 10/30/2015 Chevron Lebec 64.89 10/29/2015 Jeffries Bras Shatter 56.49 10/29/2015 Shell all Santa Nella 47.38 10/30/2015 Union 75 Lafayette 70.54 1,024.21 SFO /Stanford Area 12/3/2015 Safeway Belmont 24.09 12/3/2015 Shell Oil Santa Nella 39.11 12/3/2015 panda Express Palo Alto 10,71 1213/2015 Motel Belmont 99.31 12/3/2015 Oasis Valero 8uttonwlllow 48.55 12/3/2015 Jayne Arco Gas Coalinga 8.53 12/3/2015 Campus Vaiery Service Stanford 32.81 12/4/2015 Shell Oil Palo Alto 35.96 12/4/2015 Shell oil Santa Nella 25.62 12/4/2015 TA 4163 Santa Nelle 32.19 NEWPORT AQUATICS CENTER EMPLOYEE Al CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2015 8of9 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #1 CREDIT CARO PURCHA5ES CREDIT CARD CHARGES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS 12/4/2015 6ott7s Roadside Palo Aho 45.62 12/4/2015 Gott?s Roadside Palo Aho 43.43 12/5/2015 Oasis Valero 8uttonwillow 48.68 12/5/2015 Coalinga Man Coalinga 4.32 498.93 AssumFng OK - other 10/24J2015 Adwear USA Citrus Height 43.20 45, 334.19 9of9 HANZICH & COMPANY NEWPORTACLUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #1 CREDIT CARO PURCHA5E5 CREDIT CARS CHARGES YEAR 2016 THROUGH 9/30/16 DATE CHARGE LOCATION AMOUNT COMMENTS Auto/Truck Repair 12/29/2015 Orange Coast Dodge Costa Mesa 17.95 2129/2016 Pepboys Costa Mesa 112.72 4/212016 Pepboys Costa Mesa 119.82 5/4/2016 Connell Chevrolet CA 910.16 5/4/2016 Pepboys Costa Mesa 19.96 5/28/2016 Big 0Tlres Costa Mesa 1,525.90 6/1/2016 Big 0 Tires Costa Mesa 1,053.92 6/3/2016 Connell Chevrolet CA 2,313.48 6/7/2016 Pepboys Costa Mesa 7232 6/15/2016 Orange Coast Dodge Costa Mesa 1,291.46 612412016 Cannell Chevrolet CA 23.18 6/24/2016 Cannell Chevrolet CA 53.38 916/2016 Connell Chevrolet CA 129.04 9/18/2016 Pepboys San Leandro 5.49 9/18/2016 Pepboys San Leandro 84.20 9/18/2016 Pepboys San Leandro 41.22 7,774.20 Fuel 1/1/2016 Union 76 Costa Mesa 55.09 2x Additional inquiry needed to 1/1/2016 Union 76 Costa Mesa 55.31 determine if thefollowing are 1/4/2016 Union 76 Costa Mesa 43.09 NAC or potentially personal 1/7/2016 Union 76 Costa Mesa 35.06 in nature. 1/12/2016 Chevron Newport Beach 86.67 1/15/2016 Union 76 Costa Mesa 43.09 2x 1/15/7016 Union 76 Costa Mesa 32.56 1/18/2016 shell oil Santa Ana 46.77 1/26/2016 Union 76 Costa Mesa 71.15 1/28/2016 Union 76 Costa Mesa 55.16 2x 1/28/2016 Union 76 Costa Mesa 66.43 215/2016 Union 76 Costa Mesa 53.07 2x 2/5/2016 Union 76 Costa Mesa 28.06 217/2016 Shell Oil Santa Ana 60.94 2/1112016 Chevron Newport Beach 41.88 2/12/2016 Union 76 Costa Mesa 43.83 2/18/2016 Chevron Newport Beach 20.00 2/20/2016 7 -Sloven Costa Mesa 0.03 2/20/2016 Shell Oil Santa Ana 66.82 2x 2/20/2016 Union 76 Costa Mesa 44.32 2/23/2016 Shell Oil Santa Ana 31.74 2/26/2016 Shell Oil Santa Nella 33.25 2/29/2016 Chevron CA 30.00 3/3/2016 Union 76 Costa Mesa 62.01 3/5/2016 Union 76 Costa Mesa 53.23 3/7/2016 Union 76 Costa Mesa 82.31 3/11/2016 Union 76 Costa Mesa 57.30 2x 3/11/2016 Union 76 Costa Mesa 66.31 3/12/2016 Union 76 Costa Mesa 88.85 3/1712016 Union 76 Costa Mesa 89,50 3/18/2016 Union 76 Costa Mesa 58.18 3/20/2016 Union 76 Costa Mesa 28.86 3/24/2016 Chevron Newport Beach 64.95 V2912016 Union 76 Costa Mesa 14.87 2x 3/29/2016 Union 76 Costa Mesa 44.88 3/30/2016 Union 76 Costa Mesa (20.08) 3/3012026 Union 76 Costa Mesa 50.00 3/30/2016 Union 76 Costa Mesa 50.00 3/'3112016 Chevron Costa Mesa 35.01 4x same day? 3/31/2016 Chevron Costa Mesa 92.41 3/31/2016 Union 76 Costa Mesa 22.65 1of7 HANVCH & OOMPANY N EWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #1 CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2016 THROUGH 9/30/16 DATE CHARGE LOCATION AMOUNT COMMENTS 3/31/2016 Union 76 Costa Mesa 35.91 4/1/2616 Union 76 Costa Mesa (33.83) 4/1/ZD16 Union 76 Costa Mesa 33.83 4/1/2016 Union 76 Costa Mesa 33.83 4/2/2016 Shell Oil Santa Ana 36.47 4/4/2016 Chevron Costa Mesa 32.19 2x 4/4/2016 Chevron Costa Mesa 24,86 4/6/2016 Union 76 Costa Mesa 85102 4/7/2016 Chevron Newport Beach 27.33 4/8/2016 Shell Oil Santa Ana 65.95 4/9/2016 Union 76 Costa Mesa 34.86 2x 4/9/2016 Union 76 Costa Mesa 70.62 4/13/2016 Union 76 Costa Mesa 76.38 4/16/2016 Union 76 Costa Mesa 51.28 4/18/2016 Union 76 Costa Mesa 93.11 4/20/2016 Union 76 Costa Mesa (046) 4/20/3016 Union 76 Costa Mesa (5.24) 4/20/2016 Unlon 76 Costs Mesa 100.00 4x 4/20/2016 Urlon 76 Costa Mesa 553 4/20/2016 Union 76 Costa Mesa 95.00 4/20/2016 Union 76 Costa Mesa 140,00 4/22/2016 Union 76 Costa Mesa 94,18 4/23/2016 Union 76 Costa Mesa 64.78 41WZ016 7 -Eleven Costa Mesa 30.98 4/26/2016 Union 76 Costa Mesa 46.18 4/30/2016 7-Cleven Costa Mesa 77.31 5/3/2016 Chevron Newport Beach 48,61 5/6/2016 7 -Eleven Costa Mesa 54.07 5/9/2016 Island Marine Fuel Balboa island 9.72 5/13/2016 Unlon 76 Costa Mesa 72,67 5/14/2016 Unlon 75 Costs Mesa 76,00 5/17/2016 Unlon 76 Costa Mesa 52.29 5/18/2016 Union 76 Costa Mesa 76.95 5/19/2016 Union 76 Costa Mesa 78.46 5/20/2016 Union 76 Costa Mesa 20.37 2x S/Z0/2016 Union 76 Costa Mesa 61.59 5/21/2016 Union 76 Costa Mesa (11.75) 5/21/2016 Union 76 Costa Mesa (0.65) 5/21/2016 Union 76 Costa Mesa (25.991 5/21/2016 Union 76 Costa Mesa 50.00 5/21/2016 Union 76 Costa Mesa 60.00 5/21/2016 Union 75 Costa Mesa 25.00 3x 5/22/2016 Union 76 Costa Mesa 53.04 5/23/2016 Shell Oil Costa Mesa 85.00 5/24/2016 Union 76 Costa Mesa 61.97 5/27/2016 Unlon 76 Costa Mesa 74.05 2x 5/27/2016 Unlon 76 Costa Mesa 27.93 5/28/2016 Shell 011 Costa Mesa 5114 6/2)2016 Shell Oil Costa Mesa 47.24 6/3/2016 Union 76 Costa Mesa 48.50 6/4/2016 Union 76 Costa Mesa (5,42) 6/4/2016 Union 76 Costa Mesa (15.97) 6/4/2016 Union 76 Costa Mesa 80.00 6/4/2016 Union 76 Costa Mesa 55.27 6/4/2016 Union 76 Costa Mesa 60.00 3x 6/5/2016 Union 76 Costa Mesa 39.64 6/10/2016 Union 76 Costa Mesa 56.52 2x 6/10/2016 Union 76 Costa Mesa 54.23 6/12/2016 Chevron Costa Mesa 64.10 6/16/2016 Union 76 Costa Mesa 41.02 6/17/2016 Chevron Costa Mesa 80,17 2x 6/17/2016 Chevron Costa Mesa 56,06 6/18/2016 Union 76 Costa Mesa 53.21 2of7 HANZICH & COMPANY NEWPORTAQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEEl11 CREDITCARD PURCHASES CREDIT CARD CHARGES YEAR 2016 THROUGH 9/30/16 DATE CHARGE LOCATION AMOUNT COMMENTS 6/25/2016 Union 76 Costa Mesa (7.37) 6/25/2016 Union 76 Costa Mesa 80.00 6/25/2016 Union 76 Costa Mesa 50.11 6/25/2016 Union 76 Costa Mesa 78.96 6/27/2016 Union 76 Costa Mesa 59.64 6/29/2016 Union 76 Costa Mesa 76,77 2x 6/2912016 Union 76 Costa Mesa 45,00 6/30/2016 Union 76 Costa Mesa 80.74 7/3/2016 Shell Oil Costa Mesa 50.53 717/2016 Union 76 Costa Mesa 48.69 2x 7/7/2016 Union 76 Costa Mesa 45.42 7/9/2016 7 -Eleven Huntington Beach 11.85 7/10/2016 Union 76 Costa Mesa 80.99 7/11/2016 Shell Oil Costa Mesa 50.51 7/1 312 0 1 6 Union 76 Costa Mesa 43.85 7/1412016 Union 76 Costa Mesa 45.12 2x 7/14/2016 Union 76 Costa Mesa 35.01 7/19/2016 Union 76 Costa Me5i 49,02 7/20/2016 Chevron Santa Ana 36.04 7/21/2(16 Chevron Newport Beach 90.58 7/22/2016 Chevron Newport Beach 20,64 7/24/2016 Chevron Newport Beach 50.15 7/27/2016 Chevron Costa Mesa 87.32 2x 7/27/2016 Union 76 Costa Mesa 82.10 B/S/2016 Union 76 Costa Mesa 69.65 2x 6/5/2016 Union 76 Costa Mesa 80.02 8/10/2016 Union 76 Costa Mesa 81.89 8/12/2016 union 76 Costa Mesa 50.14 2x 8/12/2016 Union 76 Costa Mesa 76.68 8/16/2016 Union 76 Costa Mesa 82.96 8/21/2016 Chevron Newport Beach 45.41 2x 8/21/2016 Union 76 Costa Mesa 74,61 8/27/2016 Union 76 Costa Mesa (78,74) 8/27/2016 Union 76 Costa Mesa 69,68 8/27/2016 Unlon 76 Costa Mesa 50.00 8/27/2016 Unlon76 Costa Mesa 34.53 3x 8/30/2016 Union 76 Com Mesa (150.00) 8/30/2016 Unlon 76 Costa Masi 150,00 8/30/2016 Union 76 Costa Mesa 150100 9/1/2016 Union 76 Costa Mesa 37.35 9/6/x016 Chevron Carisbad 85.87 9/9/2016 Union 76 Costa Mesa 30.04 9/15/2016 Chevron Newport Beach 39.36 9/17/2016 Union 76 Costa Mesa 81.59 9/24/2016 Union 76 Costa Mesa 64.62 7,451.52 Auto - Other 012016 OnStar M[ 35.65 2/3/2016 OnStar MI 35.65 3/6/2016 OnStar MI 35.65 4/5/2016 OnStar MI 35.67 5/3/2016 OnStar MI 35.66 6/2/2016 OnStar MI 35.66 7/3/2016 OnStar MI 35.66 8/2/2016 OnStar MI 35.66 9/3/2016 OnStar MI 35.66 320.92 Jr. Rowing Regattas Nationals -training 6/1/2016 Jack in the Box Chula Vista 10.89 Regatta in Feb / March 3of7 HANZICH 8t COMPANY NEWPORTAQUA71C5 CENTER CERTIFIED PUBLIC ACCOUNTAFITS EMPLOYEE #1 CREDIT CARO PURCHASES CREDIT CARO CHARGES YEAR 2016 THROUGH 9130/16 DATE CHARGE LOCATION AMOUNT COMMENTS 2/26/2016 Jeffries Bros Shafter 46.83 9/17/2016 2/27/2016 Jack In the Box Walnut Creek 8.66 21.82 2/27/2016 Southwest Airlines OAK - SNA 228,98 Antonlas Pfzzaria Avalon 2/27/2015 Union 76 Concord 37.26 The Habit 2/28/2016 Burger King Oakbnd 20.33 Sana Barbara 2/28/2016 Childrens Hospital Oakland 9.00 14.00 2/2812016 Jeffries Bros Shafter 39.13 7/23/2016 2/28/2016 Panda Express Gustlne 11.02 Lavender Inn bythe Sea 2/2812016 Rotten Robbie Santa Nella 5.59 2/28/2016 Rotten Robbie Santa Nella 20.96 2/28/2016 Safeway Orinda 28.89 2/28/2016 Shell Oil Orinda 2039 2/28/2016 Walgreens Walnut Creek 62.85 2/29/2016 15 Oasis euttonwillow 9.76 549.64 Southwest Regionals 5/4/2016 Chevron Costa Mesa 87.16 5/5/2016 Brookfields Restaurant Rancho Cordova 19.71 5/5/2016 Jeffries Bros Shatter 47.01 5/5/2016 OaslsVatero Buttoltwlllow 15.72 5/5/2016 Shel1011 Rancho Cordova 32.01 5/5/2016 Shell Oil Santa Nella 42.17 5/8/2016 Jeffries Bros Sftafter 39.14 5/8/2016 Oasis Valero 8uttonwillow 14AD 5/8/2016 Panda Express Gustine 11.02 5/8/2016 Rotten Robbie Santa Nelfa 41.88 350.22 Medical 4/20/2016 CVS Pharmacy Newport Beach 9,95 Additional inquiry needed to 4/30/2016 CVS Pharmacy Newport Beach 4.63 determine if the following are 5/11/2016 Harbor Pediatric Medic Newport Beach 108.35 NAC or potentially personal 5/1.1/2016 CVS Pharmacy Newport Beach 10A5 in nature. 7/1/2016 CVS Pharmacy Newport Beach 38.77 9/10/2016 CVS Pharmacy Newport Beach 50.15 22210 Outrigger Races Catalina 8/4/2016 Avalon Fuel Dock Avalon 74.40 9/11/2016 Avalon Fuel Dock Avalon 136.10 9/11/2016 Avalon Harbor Dept Avalon 37.00 9/17/2016 Avalon Harbor Dept Avalon 37,00 9/10/2016 Mi Caslta Autherttic Mexican Avalon 21.82 9/15/2016 ABM Onsite Catalina Landing CA 17.00 9/16/2016 Antonlas Pfzzaria Avalon 106.44 429,76 TWo Way Radio Rental 7/11/2016 Bearcom Rentals TX 139.60 7/18/2016 Bearcom Rentals TX 139.50 7/26/2016 Bearcom Rentals TX 139.60 418.80 Santa Barbara 5/21/2016 The Habit Santa Barbara 17.17 7/22/2016 Waterfront Parking Sana Barbara 10.00 7/23/2016 Waterfront Parking Santa Barbara 14.00 7/23/2016 Waterfront Parking Santa Barbara 16.00 7/23/2016 Waterfront Parking Santa Barbara 2100 7/23/2016 Lavender Inn bythe Sea Santa Barbara 392,01 451.1 A 4 of 7 HANEICH & COMPANY NEWPORTAQUATICS CENTER CERTIFIED PUOLICACCOUNTANTS EMPLOYEE pl CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2016 THROUGH 9/30/16 DATE CHARGE LOCATION AMOUNT COMMENTS San Diego 5/14/2016 Dana Landing San Diego 11,77 8/21/2016 Chevron San Diego 7.55 14.32 Dana Point 8/13/2016 Dana Point Fuel Dock Cana Point 211,83 Trailer Repair 5/13/2016 Hitch Crafters Costa Mesa 90.08 Supplies -Shop 6/17/2016 Revchem Composites Costa Mesa 178.58 Additional inquiry needed to 6/27/2016 Revchem Composites Costa Mesa 102.60 determine if thefollowing are 6/17J2016 West Marine Newport Beach 134.50 NAC or potentially personal 4/30/2016 Crown Ace Hardware Newport Beach 50.00 in nature. 5/1/2016 Crown Ace Hardware Newport Beach 33.92 5/20/2016 Crown Ace Hardware Newport Beach 11.01 6/5/2016 Crown Ace Hardware Newport Beach 52.86 6/17/2016 Crown Ace Hardware Newport Beach 38.15 5/27/2016 Crown Ace Hardware Newport Beach 54.74 7/1/2016 Crown Ace Hardware Newport Beach 64.77 9/23/2016 Crown Ace Hardware Newport Beach 75.82 2/7/2016 Home Depot Costa Mesa 75.22 3/6/2016 Home Depot Costa Mesa 108.42 5/15/2016 Home Depot Costa Mesa 87.04 6/9/2016 Home Depot Costa Mesa 231.37 6/16/2016 Home Depot Costa Mesa 169.75 6/22/2016 Home Depot Costa Mesa 52.38 6/24/2016 Home Depot Costa Mesa (52.38) 7/10/2016 Home Depot Costa Mesa 130.30 9/25/2016 Home Depot Costa Mesa 67.12 9/23/2016 Ganahl lumber Costa Mesa 146.75 1,823.42 Food 1/23/2016 Smart N Final Costa Mesa 25.86 Additional inquiry needed to 1/23/2016 Smart N Final Costa Mesa 157.30 determine if the following are 1/23/2016 Starbucks Costa Mesa 45.00 NAC or potentially personal 1/27/2016 Catalina Fish IGtchen Costa Mesa 39.88 In nature. 2J18/2016 Ralphs Newport Beach 50,05 2/22/2016 Dick Church s Restaurant Costa Mesa 26.38 3/5/2016 Country Club Donuts Santa Ana 26.00 3/5/2015 Ralphs Newport Beach 144.08 3/5/2016 Starbucks Costa Mesa 90,00 3/7/2016 lack in the Box Costa Mesa 5,39 3/7/2016 Pick up Stix Newport Beach 30.22 3/31/2016 McDonald's San Diego 8.62 4/1/2016 Irvine Ranch Market Costa Mesa 9.76 4116/2016 Rutts Hawaiian Cafe Las Angeles 41.24 4/19/2016 Starbucks Tustin 50.00 4/20/2016 Starbucks Costa Mesa 50,00 4/23/2016 Smart N Final Costa Mesa 50.50 5/8/2015 Subway Santa Ana 8.43 5/11/2016 Ralphs Newport Beach 13.54 5/19/2016 Caliente Southwest Grill Costa Mesa 25.92 5/22/2016 Ralphs Newport Beach 53.93 5/22/2015 Ralphs Newport Beach 58.37 5/31/2615 Caliente Southwest Grill Caste Mesa 8.64 5/31/2016 Caliente Southwest Grill Costa Mesa 34.56 6/16/2016 Baja Bay Surf N Taco Ventura 7.94 6/10/2016 Ralphs Newport Beach 31.41 6/10/2016 Smart N Final Costa Mesa 14.08 6/10/2016 Smart N Final Costa Mesa 154.53 5of7 HANZICH a COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE Nl CREDIT CARD PURCHASES CREDIT CARD CHARGES YEAR 2016 THROUGH 9/30/16 DATE CHARGE LOCATION AMOUNT 6/15/2016 Starbucks Costa Mesa 50.00 6/18/2016 Caliente Southwest Grill Costa Mesa 31.16 5/20/2016 Ralphs Newport Beach 32,22 6/23120'16 Ralphs Newport Beach 27,76 7/10/2016 Joe Crab Shack Newport Beach 72.00 7/15/2016 Ralphs Newport Beach 42,55 7/17/2016 Ralphs Newport Beach 22.04 7/17/2016 The Pisxa Bakery Newport Beach 42.39 8/14/2016 Ralphs Newport Beach 24.92 8/17/2016 Bantai Bowls Costa Mesa 16.00 8/24/2016 Carl'sJr Costa Mesa 24.99 9/7/2016 Ralphs Newport Beach 34.52 9/9/2016 Pick up Stix Fountain Valley 25.53 9/14/2016 Caliente Southwest Grill Costa Mesa 205.07 9/26/2016 Ralphs Newport Beach 6.98 1,919.76 Office supplies 12/31/2015 Constant Contact.com MA 15.00 1/91/2016 Constant Contact.com MA 15.00 2/29/2016 Constant Contact.com MA 15.00 3/26/2016 Constant Contact.com MA 15.00 4/25/2016 Constant Contact.com MA 15.00 5/26/2016 Constant Contact.com MA 20.00 6/25/2016 Constant Contact.corn MA 20.00 7/26/2016 ConstantContact, corn MA 20.00 8/31/2016 Constant Contact.com MA 20.00 9/25/2016 Constant Contact.com MA 20,00 3/6/2016 Staples Costa Mesa 85.31 6/10/2016 The UPS Store Newport Beach 127.59 387,90 Event Rentals 2/5/2016 Baker Party Rentals Costa Mesa 102,00 3/17/2016 Baker Party Rentals Costa Mesa 85,00 5/18/2016 Baker Party Rentals Costa Mesa 461.00 9/7/2016 Baker Party Rentals Costa Mesa 165.00 813.00 Other • Unknown 4/22/2016 Newport Dunes Resort Newport Beach 15.0D 4/22/2016 Newport Dunes Resort Newport Beach 15.00 6/1/2016 Newport Dunes Resort Newport Beach 20.00 6/1/2016 Nawpart Dunes Resort Newport Beach 20.00 8/2/2016 Newport Dunes Resort Newport Beach 20.00 8/2/2016 Newport Dunes Resort Newport Beach 20.00 8/14/2016 Newport Dunes Resort Newport Beach 20.00 8/22/2016 Newport Dunes Resort Newport Beach 20.00 8/2242016 Newport Dunes Resort Newport Beach 20.00 6/22/2016 Newport Dunes Resort Newport Beach 20.00 8/25/2016 Newport Dunes Resort Newport Beach 20,00 9/25/2016 Newport Dunes Resort Newport Beach 20.00 9/20/2016 Newport ,Dunes Resort Newport Beech 15.00 4/Z3/2D16 Beach/POF Lot Parking Santa Monica 2.00 6/4/2016 B&H Lot 2 Launch Ramp CA 13.00 8/12/2016 Virrtage Marina CA 156.00 8/27/2016 Oceanside Parking Int Oceanside 28.Op 7/9/2016 Davies launch Ramp Lang Beach 12.00 1/14/2015 BetterTlmes CA 450,00 7/27/2016 Avis Rent-A-Car Huntington Beach 651.71 1/23/2016 Big 5 Sporting Goods Costa Mesa 215.98 COMMENTS Additional inquiry needed to determine if the following are NAC or potentially personal in nature. 6of7 HANIICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE 41 CREDIT CARD PURCHASES CREDIT CARO CHARGES YEAR 2016 THROUGH 9/30116 DATE CHARGE LOCATION AMOUNT COMMENTS 6/14/2016 Big 5 Sporting Goods Costa Mesa 62.60 1,836,30 Unknown Travel N, CA 9/18/2016 McDonald's Buttonwillow 12,02 Additional inquiry needed to 9/18/2016 Rotten Robble Santa Nella 4.70 determine if the following are 9/18/2016 Shell 011 Santa Nella 39.15 NAC or potentially personal 9/18/2016 TA #163 Santa Nella 46.06 In nature. 9/18/2016 Zommy's Santa Nella 57.00 9/19/2016 7 -Eleven Lost Hills 24.33 183.26 Ventura 6/11/2016 Chevron Ventura 22.76 6/11/2016 Chevron Ventura 50.13 6/11/2016 Chevron Ventura 42.73 115.62 Utah 9/1/2016 Holiday0il Grov,UT 46.37 9/1/2016 Shell Oil Cedar City, UT 69.64 186.01 Sacramento 1/2012016 Southwest Airlines SMF - SNA 243,96 Assuming OK • other 1/27/2016 Rainbow Environmental CA 26,00 7/27/2016 Interface Systems MO 361.60 9/16/2016 Interface Systems MO 959.00 4/16/2016 City of Culver City Culver City 1.75 2/9/2016 City of Newport Beach CA 58.00 4/1/2016 City of Newport Beach Costa Mesa 7,75 4/6/2016 Cityaf Newport Beach Costa Mesa 1,75 6/3/2016 ARC Services/Training GA 95.00 6/3/2016 ARC Services/Training GA 114.00 6/2112016 Garmin KS 669,60 2,294.45 28,034.34 7of7 DETAIL CREDIT CARD TRANSACTIONS EMPLOYEE #2 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYE E N2 CREDIT CARD PURCHASES YEAR 2012 DATE CHARGE LOCATION AMOUNT COMMENTS Auto/Truck Repair 10/16/2012 Orange Ccunty Transmissions Costa Mesa 161.27 Fuel 7/2712012 Exxon Mobil Costa Mesa 55.57 Additional Inquiry needed to 8/9/2012 Chevron Costa Mesa 21.10 determine If the following are 8/11%2012 Chevron Newporteeach 102.10 NAC or potendally personal 6/17/2012 7 -Eleven Costa Mesa 3S.01 In nature. 8/1 712 0 1 2 Chevron Newport Beach 61.88 6/17/2012 Chevron Newport Beach 86.46 9/10/2012 Exxon Mobil Huntington Beach 76.97 9/10/2012 Exxon Mobil Huntington Beach 100.00 11/14/2012 Union 76 Costa Mesa 15.01 12/4/2012 Union 76 Costa Mesa 94,68 12/15/2012 Union 76 Costa Mesa 26.8 12/15/2012 Chevron Newport8each 33.33 708.19 Summer Carnp 8/6/2012 Mae B's Watemports Newport Beach 75.0D 8/23/2012 Moe B's watersports Newport Beach 160.00 235,00 Jr. Rowing Regattas NARf 9/28/2012 In -N -Out Burgers Carson 1,00.00 11/6/2012 In-N-Outeurgers CA 14,575.79 5,575.79 Medical 10/11/2012 CVS Pharmacy Newport Beach 36 00 11/1/Z012 G1i5 Pharmacy Newport Beach 44.61 12/19/2012 CVS Pharmacy Newport Beach 90.00 170.61 Outrigger Races Hawail 6/4/2012 Kana Seaside Hotel Kallua-Kooa HI 3,660.77 7/26/2012 United Airlines HNL-LAX 498.40 8/1/2012 AmerlcenAirlines LAX -KOA 582,56 8/1/2012 American Airlines LAX -KOA 562,56 81i/2012 AmericanAirllnes LAX -KOA 582.56 8/1/2012 American Airlines LAX - KOA 582.55 8/1/2012 American Airlines LAX - KOA 582.56 8/1/1017 American Airlines LAX - KOA 582.56 8/1/2012 American Airlines LAX - KOA 582.56 8/1/2012 American Airlines LAX - KOA 562.56 8/1/2012 American Airlines LAX - KOA 582-56 8/1/2012 American Airlines LAX - KOA 582.56 8/1/2012 American Airlines LAX -KOA 582.56 8/1/2012 American Airlines LAX - KOA 582.56 8/1/2012 American Airlines LAX - KOA 582.56 8/1/2012 American Alrllnes LAX - KOA 582.56 R/1/2012 AmericanAirllnes LAX -KOA 582.56 8/1/1012 American A]rlloes LAX -KOA 982.56 611/2012 AmerimnAirlines LAX -KOA 582.56 811/2012 American Airlines LAX -XOA 582.56 8/1/2012 American Airlines LAX -KOA 582,56 8/1/2012 American Airlines LAX- KOA 582.56 8/3/2012 American Airlines LAX -KOA 582.56 8/1/2012 American Airlines LAX - KOA 58156 8/1/2012 American Airlines LAX -KOA 582.56 8/12/2012 Kona Seaslde Hotel Kala -Kona Hl 908.37 8/14/2012 Hilton Advance Purchase 431.91 8/2412012 Kai Opua Cance Club HI 84&00 8/29/2012 Hudson News Carson 17.66 8/29/2012 American Airlines 25,00 8/29/2032 American Airlines 25,00 1 Of 3 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE k2 CREDIT CARD PURCHASES YEAR 2012 DATE CHARGE LOCATION AMOUNT COMMENTS 8/29/2012 AmerkanAlrRnes Newport Beach 25.00 Additional inquiry needed to 8/29/2012 AmericanAidines Costa Mesa 25.00 determine if the following are 8/29/2012 American Airlines Costa Mesa 25.D0 NAC or potentially personal 8/29/2012 American Airlines Newport Beach 25,00 in nature. 8/29/2012 American Airlines Newport Beach 25.00 8/29f2012 American Airlines Costa Mesa 25.00 8/2912012 T4brio ae Dor Las Angeles 36.92 8129/2012 Arne ricanAiHines LAx-KOA 28234 9130V2012 Kona Seaside Hate Kailua•Kona HI 50.00 8131/2012 AHC Stores Kallua-Kona Hl 21,14 8/31/2032 Kai 0pua Canoe Club HI 200,01) 9/2%1012 Shelooll Kai IurKonaHI 70.23 9/2/2012 Outback Kailua-Kana HI 207.60 9/3/2012 American Airline$ Costa Mesa 25,00 9/3/2012 American Airlines Costa Mesa 25.00 9/3/2012 American Airlines 25.00 9/3/2012 American Airlines 25.00 9/3/2012 American Airlines 25.00 9/3/2012 American Airlines 25.00 9/3/2012 American Airlines 25.00 9/3/2032 American Airlines 25.00 9/312012 Shell Oil Kallua-Kona Ht 78,41 9/19/2012 Foodland Honolulu HI 37.43 9/19/2012 Hawaiin Airlines 50.00 9/20/2012 Friendly Market Kaunakakai HI 50.74 9/21/2012 Takes Variety Store Kaunakakal ill 65.35 9/23/2012 Alamo Rent-A-Car HoalehuaHI 285,44 9/2412D12 Havealin Airlines 25,00 9/24/2012 Hawann Airlines 50,00 21,665.59 Santa Barbara 7/28/2012 Waterfront Parking Santa Barbara 20,00 San Diego 8/18/2012 Harbor Fuel Dock Oceanside 120,OD Sup pl les - S hop 9/27/2012 Crown Ace Hardware Newport $each 185.05 Additional Inquiiy needed to 10112/2012 Crown Ace Hardware Newport Beach 12.00 determine if the following are 9/13/2012 West Marine Newport Beach 459 NAC or potentially personal 10/25/2012 West Ma One Newport Beach 81.62 in nature. 10/iS/2012 High -Tech coatings, Inc Santa Ana 445.20 1 211412 0 1 2 ReveraSupply Company FL 695.42 9/26/2012 Unco Casters Santa Ana 154.73 10/3/2012 Northern Products Inc MA 136.20 1.r 4-. as Food 813/2012 Ralphs Newport Beach 43.32 Additional inquiry needed to 8/5/2012 Smart N Final Costa Mesa 98.96 determine if the following are 8/9/2012 Smart N Ffnal Costa Mesa 334.87 NAC or potentially personal 8/10/2012 Ralphs Newport Beach 27.93 in nature. 9/15/2012 Laventinas Big Cheese Newport Beach 58.50 8/17/2012 Ralphs Costa Mesa 28.95 8/22/2012 Ralphs Costa Mesa 43.29 8/24/2012 Ralphs Costa Mesa 55.04 LU/12/2011 Subway Costa Mesa 390.00 1 011 3/201 2 Starbucks Costa Mesa 51.$0 10/22/2012 Susie Cakes Newport Beach 27.00 11/14/2012 Java To Go Costa Mesa 10.80 12/6/2012 The Pizza Bakery Newport Beach 305.55 12/21/2012 Beverages R More Costa Mesa 96.95 12/21/2012 Starbucks Costa Mesa 450.00 office Supplies 2of3 HANZICH A COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE 8/9/2012 Staples 8/13/2012 Staples 8/17/2012 Staples $/28/2012 Staples 9/28/2012 Staples 10/4/2012 Staples 10/3 112 0 12 Staples 11/2/2012 staples 11/30/2012 Staples 11/30/2012 staples 12/10/2012 Staples 12/19/2012 Staples 10/1/2012 FirstAldCPR 10/24/2012 Godaddy,corn_ 12/12/2012 PumpklnClty 12/5/2012 Mail Boxes Etc Other Unknown 10/8/2012 Amazon.com 1DA3/2012 AWOZgn,com 8/16/2012 Patagonia Direct Inc 8/21/2012 Patagona Direct Inc 8/27/2012 Patagonia Direct Inc 10/4/2012 Patagonia Direct Inc 10/30/2012 Patagonia Direct Inc 10/31/2012 Patagonia Direct Inc 11/14/2012 Petoo 11/11112012 Target 10/6/2012 Photos by Shutterfly 10/8/2012 Photos by Shutterfly 10/11/2022 Photos byShutterfly 10/17/2012 Photos byShutterfly 10/17/2012 World Class Awards 10/31/2012 Better71mes 10/31/2012 The Photo tab 11/2/2012 The Photo Lab 11/13/2012 Smug Mug Online Photos 12/12/2012 Michaels 12/15/2012 Photos byShutterfly 12/6/2012 5pectrum 0Store 8/10/2012 Van 4 Rent 8/11/2012 Van A Rent 11/2/2012 Verizon Wireless Prepaid Pymt 9/19/2012 Surfside Sports other- operati rig 30/31/2012 Power Systems 11/28/2012 Power Systems 12/19/2012 Tide lines LLC Total Credit Card Charges LOCATION Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Casts Mesa Costa Mesa Costa Mesa Costa Mesa Carson AZ Laguna Hills Newport Beach NV NV NV NV NV NV Costa Mesa Costa Mesa Carson Carson Carson Carson TX CA Costa Mesa Costa Mesa CA Costa Mesa CA Irvine Costa Mesa Costa Mesa CA Costa Mesa TN TN CA AMOUNT 121.64 81.13 1A4.79 125.46 85.22 149.71 301.69 204.57 62.48 75.41 168.82 21.55 149.68 2SL64 32.31 10.60 I,gig .70 30.05 200.00 73,22 446.09 615,20 58.99 675.53 649,70 75.41 133.33 23.19 11.74 74.35 113.14 562.93 270.00 15.06 17.77 250.00 27.18 95.21 548.53 350.00 1133,381 60.00 30.59 5,280.83 2,181.58 113,50 35.90 2,330.98 41,996.75 NEWPORT AQUAT ICS CENTER EM PLOYEE 82 CREDIT CARD PURCHASES YEAR 2012 LY•TTuMIlt r Additional Inquiry needed to determine if the Following are NAG or potentially personal In nature. 3of3 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #2 CREDIT CARO PURCHASES YEAR 2013 DATE CHARGE LOCATION AMOUNT COMMENTS Auto/Truck Fuel 1/7/2013 Chevron Costa Mesa 11.58 Additional Inquiry needed to 1/7/2013 Chevron Costa Mesa 35.05 determine lfthefollowing are 1/26/2013 Shell oil Costa Mesa 29.81 NAC or potentially personal 3/1/2013 Chevron Costa Mesa 103.36 In nature. 3/10/2013 7 -Eleven Costa Mesa 25.43 4/8/2013 Union 76 Costa Mesa 32.43 5/1112013 Union 76 Costa Mesa 42.37 5/1812013 Chevron Calabasas 108.64 8/5/2013 Chevron Costa Mesa 1.79 8/5/2013 Chevron Costa Mesa 20.77 8/8/2013 Chevron Costa Mesa 25.80 8/10/2013 Shell all Newport Beach 3S.65 8/17/2013 Union 76 Costa Mesa 82.77 8/22/2013 Sheil aiI Newport Beach 31.68 8/22/2013 Chevron Newport Beach 51.64 9/24/2013 Union 76 Costa Mesa 100.00 9/30/2013 Union 76 Costa Mesa 70.66 10/17/2013 Chevron Costa Mesa 7.48 10/17/2013 Chevron Costa Mesa 100.62 11/14/2013 Union 76 Costa Mesa 49.96 12/9/2013 Unloo 76 Costa Mesa 16.04 12/9/2013 Union 76 Costa Mesa 100.00 12/14/2013 Chevron Newport Beach 58.49 12/20/2033 Union 76 Costa Mesa 16.72 12/20/2013 Union 76 Costa Mesa 75.00 12/23/2013 Shell oil Newport Beach 56.41 1,290.15 Summer Camp 5127/2013 Moe B's Watersports Newport Beach 150.00 7/18/2013 Moe B's Watersports Newport Beach 26S.00 7/25/Z013 Moe 3's Watersports Newport Beach 120.00 8/1/2013 Moe B's Watersports Newport Beach 185.00 8/812013 Mae B's Watersports Newport Beach 175.00 8/15/2013 Moe B's Watersports Newport Beach 105.00 9/2212013 Moe B's Watersports Newport Beach 180.00 1,180.00 Medical 1/10/2013 CVS Pharmacy Newport Beach 45.00 Additional inquiry needed to 1/21/2013 CVS Pharmacy Newport Beach 65.04 determine if the following are 2/13/2013 CVS Pharmacy Newport Beach 188.15 NAC or potentially personal 2/21/2013 CVS Pharmacy Newport Beach 14.20 in nature_ 2/21/2013 CVS Pharmacy Newport Beach 36.80 3/1/2013 CVS Pharmacy Newport Reach 46.00 4/18/201.3 CVS pharmacy Newport Beach 55.20 5/13/2013 CVS Pharmacy Newport Beach 42.98 5/x2/2013 CVS Pharmacy Newport Beach 46.00 6/13/2013 CVS Pharmacy Newport Beach 15.47 6/1712013 CVS Pharmacy Newport Beach 62.18 711 512 0 13 CVS Pharmacy Newport Beach 73.60 8/9/2013 CVS Pharmacy Newport Beach 5.27 9/17/2013 CVS Pharmacy Newport Beach 100.23 12/11/2013 CVS Pharmacy Newport Beach 18.40 814.52 Other 8/9/2013 Surfside Sports Costa Mesa 7.99 Outrigger Races Hawaii 1of7 HANZICH & COMPANY NEWPORTAQUATICSCENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 42 CREDIT CARD PURCHASES YEAR 2013 DATE CHARGE LOCATION AMOUNT COMMENTS 2/22/2013 Alamo Rent-A-Car Uhue Kauai H1 398.62 2/28/2013 American Airlines 1,100.00 3/27/2013 American Airlines 275.00 3/27/2013 American Air lnos LAX- LIN 404.10 3/27/2013 American Airlines LAX - LIN 404.10 3/27/2013 American Airlines LAX - LIN 404.10 3/27/2013 American Airlines LAX - LIN 404.10 3/27/2013 American Airlines LAX - LIN 404.10 3/27/2013 American Airlines LAX - LIN 404.10 3/27/2013 AmerlcanAirlines LAX - LIN 404.10 3/27/2018 American Airlines LAX- LIN 404.10 3/27/2013 American Airlines LAX - LIN 404.10 3/27/2013 American Airlines LAX - LIN 404.10 3/27/2013 American Airlines LAX -LIH 404.10 4/18/2013 Kauai World Challenge Kapaa HI 1,250.00 4/22/2013 Alamo Rent-A-Car Uhue Kauai HI 336,80 4/24/2013 Mesa Airlines UL-HNL 66.09 4/25/2013 American Airlines 60.00 4/26/2013 Times Super Market Uhue HI 138.48 4/27/2013 Times Super Market Llhue HI 26,10 4/28/2013 Alamo Rent-A-Car Lihue Kauai HI {1.00) 4/28/2013 Shell oil Kapaa HI 45,23 4/29/2013 American Airlines (11100.00) 4/29/2013 Alamo Rent-A-Car Llhue Kauai HI 12.62} 8/14/2013 Cheap TIR 13,98 8/14/2013 Mesa Airlines HNL-KOA 84.10 8/14/2013 HawailnAirlines KOA- HNL - LAX 685.90 8/14/2013 Hawalln Airlines KOA - HNL - LAX 685.90 8/14/2013 Delta Airlines LAX - KOA 960.00 8/14/2013 Delta Airlines LAX - KOA 960.00 8/14/2013 Delta Airlines LAX - KOA 960.00 8/14/7013 Delta Alit mes LAX - KOA 960.00 8/14/2013 Delta Airlines LAX - KOA 960.00 8/14/2013 Delta Airlines LAX - KOA 960.00 8/16/2013 4rt11¢.com 6.99 8/16/2013 United Airlines SAN - SFO - HNL 640,91 8/20/2A13 Kona Seaside Hotel Kailua Kana HI 2,154.91 8/21/2013 UnitedAirlines HNL - LAX 39.00 8/21/2013 UnhedAirlines HNL - LAX 39.00 8/21/2013 United Airlines HNL - LAX 42.00 8/21/2013 United Airlines HNL - LAX 42.00 8/21/2013 United Alrlines HNL - LAX 42.00 8/21/2013 United Airlines HNL - LAX 42.00 8/21/2013 United Airlines HNL - LAX 42.00 8/21/2013 United Airlines HNL - LAX 42,00 8/21/2013 United Airlines HNL- LAX 42.00 8/21/2013 United Airlines HNL- LAX 53.00 8/21/2013 United Airlines HNL - LAX $3.00 8/21/2013 UnitedAlrllnes HNL-LAX 53.00 8/21/2013 United Airlines HNL - LAX 53.00 8/21/2013 United Airlines HNL - LAX 53.00 8/21/2013 United Airlines LAX - KOA 63.00 8/21/2013 United Airlines LAX - KOA 63.00 8/21/2013 United Airlines LAX - KOA 63.00 8/21/2013 United Airlines LAX -KOA 63.00 8/21/2013 United Alriines LAX - KOA 63.00 8121/2013 United Airlines LAX - KOA 63.00 8/21/2013 United Airlines LAX- KOA 67.00 8/21/2013 United Aidines LAX -KOA 71.00 8/21/1013 United Airlines LAX -KOA 79.00 8/21/2013 United Airlines LAX - KOA 79.00 8/21/201.3 United Airlines LAX - KOA - HNL 915.89 2of7 HANZI CH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBUCACCOUWAHTS EMPLOYEE #2 CREDTi CARD PURCHASES YEAR 2013 DATE CHARGE LOCATION AMOUNT COMMENTS 8/21/2013 United Airlines LAX - KOA - HNL 915.89 8/21/2013 United Airlines LAX - KOA - HNL 915.89 8/21/2013 United Airlines LAX - KOA - HNL 915.89 8/21/2013 United Airlines LAX - KOA - HNL 915.89 8/21/2013 United AirlInes LAX -KOA -HNL 915.69 8/21/2013 United Airlines LAX -KOA -HNL 915.89 8/21/2013 United Airlines LAX - KOA - HNL 915.89 8/21/2013 United Airlines LAX - KOA - HNL 915.89 8/21/2013 United Airlines LAX - KOA - HNL 915.89 8/21/2013 United Airlines LAX - KOA - HNL 915.89 8/21/2013 United Airlines LAX - KOA - HNL 915.89 8/23/2013 Advantage Car Honolulu HI 1,097.42 8/24/2013 Kona Seaside Hotel Kaliva Kona HI 2,154.90 8/25/2013 Mesa Airlines KOA- HNL 129.10 8/25/2013 Mesa Airlines HNL-KOA 132.10 8/26/2013 Kai Opua Canoe Club HI 930.00 8/27/2013 United Airlines LAX -KOA 25.00 8/26/2013 Advantage Car Honolulu HI (200,001 8/28/2013 Radlo5hack Kallua Kona HI 24,98 8/28/2013 wa1-Mart Kailua Kona HI 76.48 8/29/2013 Kona Seaside Hotel Kallua Kona HI (430,96) 8/30/2013 United Airlines LAX - KOA (79.00) 8/30/2013 United Airlines LAX - KOA (63.00) 8/30/2013 Kai Opua Canoe Club HI 45.00 8/31/2013 HawalinAirlines HNL -KOA 116.10 9/I/2013 Pizza Hut Kailua Kona HI 43.47 9/1/2013 Outhack Kailua Kona HI 190.06 9/2/2013 Myles S. Tamashiro LLC Kailua Kona HI 5.00 9/2/2013 ABCStores Kailua Kona HI 12.49 9/2/2013 Tesoro Kailua Kona HI 22,16 9/2/2013 Hawaiin Airlines 25.00 9/2/2013 Tesoro Kailua Kona HI 26.10 9/2/2013 Hawaiin Airlines 34.00 9/2/2013 Tiare Enterprises Kailua Kona HI 47.92 9/2/2013 Tesoro Kailua Kona HI 58.40 9/2/2013 Tesoro Kailua Kona HI 69.68 9/2/2013 Hawaiin Airlines 75.00 9/2/2013 Alamo Rent-A-Car Ka€lua Kona H€ 475.50 34,415.07 Catalina 4/7/2013 Joe's Place Avalon 117.65 4/13/2013 Joe's Place Avalon 35.05 4/13/2013 Catalina Passenger Service CA 70.00 4/13/2013 Catalina Passenger Service CA 70.00 4/13/2013 Catalina Passenger Service CA 525.00 7/4/2013 Catalina Passenger Service CA 70.00 887.70 Dana Paint 8/10/2013 Dana Point Parking Dana Point 12.00 San Diego 12111/2013 San Diego Canoe/Kayak CA 200.00 12/11/2D13 San Dlego Canoe/Kayak CA 20.00 12/11/2013 San Diego Canoe/Kayak CA 10.00 12/11/2013 San Diego Canoe/Kayak CA 240.00 12/11/2013 San Dlego Canoe/Kayak CA 20,00 12/11/2013 San Diego Canoe/Kayak CA 20.09 12/11/2013 San DlegoCanoe/Kayak CA 20.00 540.00 3of7 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT COMMENTS Santa Barbara Crown Ace Hardware Newport Beach (17.251 5/18/2013 Shoreline Beach Cafe Santa Barbara 15.01 1/12/2013 Waterfront Parking Santa Barbara 6.00 1/12/2013 Waterfront Parking Santa Barbara 12.00 5/18/2013 Waterfront Parking Santa Barbara 20.00 5/18/2013 Waterfront Parking Santa Barbara 28.00 12/16/2013 Hanks Electical Supply Costa Mesa 75-01 Supplies - Shop 2/22/2013 Crown Ace Hardware Newport Beach 94.46 4/10/2013 Crown Ace Hardware Newport Beach (17.251 4/10/2013 Crown Ace Hardware Newport Beach 13.76 6110/2013 Crown Ace Hardware Newport Beech 111.80 6/18/2013 Crown Ace Hardware Newport Beach 19,43 10/2/2013 Crown Ace Hardware Newport Beach 24,63 10/30/2013 Hanks Electical Supply Costa Mesa 87,05 12/16/2013 Hanks Electical Supply Costa Mesa 72,45 3/1/2013 Home Depot Costa Mesa 274.14 3/112013 Home Depot Costa Mesa 7344 5/22/2013 Home Depot Costa Mesa 39.88 7/2512013 Home Depot Costa Mesa 143.90 9/25/2013 Home Depot Costa Mesa 9.68 8/23/2013 Home Depot.com Costa Mesa 80,69 7/31/2013 Quick Crete Products CA 718.21 6/20/2013 Denault's TV Hardware Mlsslon Viejo 226,67 2/7/2013 West Marine Newport Beach 49.69 3/1/2013 West Marine Newport Beach 73.27 9/19/2013 West Marine Newport Beach 75.65 7/2/2013 Coffee Bean Store Newport Beach 2,171.54 Outrigger Parts 4/9/2013 Bending Branches WI 2,175,50 8/28/2013 Northern Products Inc MA 136.80 6/28/2013 Northern Products Inc MA 136.80 5/2212013 Paddle Surf Warehouse Costa Mesa 120.00 211.%2013 Qulckblade Paddles CA 5.00 2/9/2013 Starbucks Costa Mesa 2,574.10 Jr. Rowing Equipment 9/27/2013 Vespoli CT 13,230.00 Food 1/5/2013 Albertcons Costa Mesa 19.20 1./912013 Albertsons Casts Mesa 13.59 1/10/2013 Coffee Bean Store Newport Beach 4.79 1/10/2013 Costco.com 755.99 2/9/2013 Starbucks Costa Mesa 25,90 2/15/2013 The Pizza Bakery Newport Beach 64,53 2/23/2013 Circie K Costa Mesa 3,84 3/212013 Carl's Jr Costa Mesa 11.73 3/3012013 Ralphs Newport Beach 17.79 4/6/2013 Albertsons Costa Mesa 30.56 4/16/2013 Oh Those Donuts Costa Mesa 23.50 4/18/2013 Callente Southwest Grill Costa Me5a 37.10 5/7/2013 Starbucks Costa Mesa 8.86 5121/2013 Cookies By Design CA 53.94 6/2/2013 Albertsons Costa Mesa 40.91 6/5/2013 Coffee Bean Store Newport Beach 17.95 6/7/2013 The Pizza Bakery Newport Beath 65.07 6/13/2013 Chronic Tacos Newport Beach - 34.79 7/2/2013 Coffee Bean Store Newport Beach 14.25 NEWPORT AQUATICS CENTER E M P LOYEE R2 CREDIT CARD PURCHASES YEAR 2013 Additional inquiry needed to determine If the following are NAC or potentially personal in nature_ Additional inquiry needed to determine If the following are NAC or potentially personal In nature. 4of7 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #2 CREDIT CARD PURCHASES YEAR 2013 DATE CHARGE LOCATION AMOUNT COMMENTS 7/21/2033 Ralphs Newport Beach 11,89 7/21/2013 Ralphs Newport Beach 39,94 7/21/2013 Ralphs Newport Beach 46.62 7/2112013 Ralphs Newport Beach 66,27 7/26/2013 Albertsons costa Mesa 49.24 7/26/2013 Alhertsons Costa Mesa 71,74 7/29/2013 Chipotle Costa Mesa 17,17 7/30/2013 Coffee Bean Store Newport beach 27.50 7/31/2013 Coffee Bean Store Newport Beach 8.55 8/2/2013 Ralphs Costa Mesa 35.55 8/2/2013 Souplantatlon Costa Mesa 66.71 8/7/2013 Coffee Bean Store Newport Beach 17.60 8/9/2013 Ralphs Costa Mesa 40.15 8/20/2013 Del Taco Newport Beach 6A6 8/21/2013 The Pizza Bakery Newport Beach 15.53 8/21/2013 Coffee Bean Store Newport Beach 17.30 8/22/2013 Mags Donut & Bakery Newport Beach 25.95 9/2/2013 Laventlnas Big Cheese Newport Beach 27,50 9/13/2013 Ralphs Costa Mesa 57.01 9/18/2013 Ralphs Newport Beach 20,29 9/27/2013 Ralphs Newport Beach 41.83 10/4/2013 Ralphs Newport Beech 43.12 10/18/2013 Subway Costa Mesa 0.20 10/18/2013 Subway Costa Mesa 205.00 10/21/2013 Coffee Bean Store Newport Beach 25.00 10/29/2013 Smart N Final Caste Mesa 17A8 10/30/2013 Coffee Bean Store Newport Beach 8.25 11/8/2013 Ralphs Newport Beach 53.01 11/14/2013 Coffee Bean Store Newport Beach 5.95 12/5/2013 Sprouts Farmers Market Costa Mesa 7.97 12/11/2013 Los PrirrtosCaAtina Costa Mesa 1010 12/12/2013 Coffee Bean Store Newport Reach 6.80 12/19/2013 Starbucks Newport Reach 4.95 12/20/2013 Coffee Bean Store Newport Beach 50.00 12/26/2013 Ralphs Newport Beach 92.00 2,484.92 Office Supplies 2/25/2013 Allied Interstate, Inc OH 2,986.19 6/27/2013 AT&T Blll 50.00 1/11/2013 Balpnrt Lock & Safe Newport Beach 54.26 5/29/2013 FlrstAld CPR CA 152.04 2/14/2013 Mail Boxes Etc Newport Beach 11.45 4/16/2013 Mall Boxes Etc Newport Beach 19.56 10/11/2013 Mall Boxes Etc Newport Beach 20.00 4/12/2013 Hoshtator.com TX 95.52 8128/2013 rvine-Newport OMIT CA 1,294A8 8/28/2013 Irvine -Newport OMIT CA 65,00 9/30/2013 Imine -Newport CMIT CA 425,00 10/2/2013 Holmes Stamp FL 37.75 10/2/2013 Holmes Stamp FL 28.85 12/5/2013 Pumpkin City Laguna Hills 21.59 11/21/2013 Newport Aquatic Center Newport Beach 1.00 10/4/2013 Stal Costa Mesa 90.15 1/10/2013 Staples Costa Mesa 152.71 1/18/2013 staples Costa Mesa 206.16 2/5/2013 Staples Costa Mesa 33,70 2/8/2013 staples Costa Mesa 173.02 3/27/2013 Staples Costa Mesa 96.13 3/28/2013 Staples Costa Mesa 67.08 4/8/2013 Staples Costa Mesa 105.02 4/15/2013 Staples Costa Mesa 83.37 5/6/2013 Staples Costa Mesa 33.96 5of7 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT 5/30/2013 Staples CA 137.89 5/31/2013 Staples Costa Mesa 86.99 6/14/2013 Staples Costa Mesa 91.95 6128/2013 Staples Costa Mesa 42.62 7/1/2013 Staples Costa Mesa 115.19 7/3/2013 Staples CA 82,27 7/19/2013 Staples Costa Mesa 54.66 8/1/2013 staples Costa Mesa 45.86 9/10/2013 staples Costa Mesa 87.93 10/1/2013 Staples Costa Mesa 90.43 10/15/2013 staples Costa Mesa 297.74 10/24/2013 staples Costa Mesa 212,88 10/26/2013 Staples CA 213.76 11/14/2013 Staples Costa Mesa 77.22 11/22/2013 Staples Costa Mesa 136.08 11/25/2013 Staples Costa Mesa 50.00 11/25/2013 staples Costa Mesa 4.00 11/25/2013 staples Costa Mesa 19.43 11/3/2013 Stay Classy CA 99.08 12/3/2013 Stay Classy CA 99.00 11/1412013 Tldellnes LLC CA 35.90 8/7/2013 Orange County Register CA 2.00 12/S/2013 party city Santa Ana 16.19 11/25/2013 Sophie Systems CA 290.93 8/20/2013 USPS Costa Mesa 1028 NEWPORT AQUATICS CENTER EMPLOYEE NZ CREDIT CARD PURCHASES YEAR 2013 COMMENTS Additlonal Inquiry needed to determine If the following are NAC or potentially personal In nature. 6of7 8,704.21 Other - Unknown 1/30/2013 Patagonia Direct Inc NV 169,85 3%30/2013 Patagonia Direct Inc NV 490,27 4/13/2013 Patagonia Direct Inc NV 11997,73 8/1/2013 Patagonia Dlrect Inc NV 897.94 8/15/2013 Patagonia Direct Inc NV 844,53 11/2 1120 1 3 Patagonia Direct Inc NV 322,87 1/213/2013 Arnazon.com 17,05 1/24/2013 Amazon.com 217,28 2/10/2013 Amazon.com (163.52) 4/22/2013 Amazon.com 63.28 4/23/2013 Amazon.com 21,28 4/23/2013 Amazon.com 21.16 4/2312013 Amazon.com 43,66 9/6/2013 Amazon.com 130.18 1/31/20].3 AAA Award Wl 783.21 7/IS/2013 AAAAward WI 214.80 10/4/2013 AAA Award WI 268.65 1 0/1 7120 1 3 AAA Award WI 537.00 5/18/2013 In -N -Out Burger Oxnard 32.67 7/13/2013 In -N -Out Burger Long Beach 21,09 7/13/2013 McDonald's Seal Beach 16.69 12/14/2013 In -N -Out Burger Carlsbad 13.01 5/28/2013 Michaels Costa Mesa 93.13 5/28/2013 Michaels Costa Mesa 6.46 7/18/2013 Michaels Costa Mesa 111.15 10/13/2013 Michaels Costs Mesa 38,83 1/12/2013 Exxon Mobil Newbury Park 11.03 1/12/2013 Exxon Mobil Newbury Park 74.71 12/14/2013 Shell 011 5an Clemente 59.24 NEWPORT AQUATICS CENTER EMPLOYEE NZ CREDIT CARD PURCHASES YEAR 2013 COMMENTS Additlonal Inquiry needed to determine If the following are NAC or potentially personal In nature. 6of7 HANZI CH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT 1/7/2013 photos by Shutterfly CA 94,50 10/23/2013 photos byShutterfly CA 96,63 12/6/2013 Photos by Shutterfly CA 78,11 12/17/2013 Photos by Shuttertly CA 76.11 12/21/2013 photos by Shutterlly CA 96,63 11/13/2013 Smug Mug Online Photos CA 250,00 12/10/2013 Electric City Printing SC 271.78 11125/ZO13 Sir Speedy Printing Orange 1,068.20 8/7/2013 tineo Custom Picture Frame San Dimas 239.80 3/10/2013 Newport Dunes Resort Newport Beach 15.00 9111/2013 Newport Dunes Resort Newport Beach 10.00 9/11/2013 Newport Dunes Resort Newport Beach 10.00 9/13/2013 Every I loomin Thing Costa Mesa 36.75 512312013 Florlst Express CA 64.72 11/18/2013 Target Mission Viejo S3.99 12/17/2013 Target Costa Mesa 23.96 1/28/2013 Kmart Costa Mesa 15.11 1/11/2013 Zenith Insurance Company CA 132.00 1/30/2013 Zenith Insurance Company CA 132.00 8/12/2013 USA Fountain Valley 46.35 6/1/2013 Callente Southwest Grill Costa Mesa 6,399.11 7/25/2013 State Farm Insurance IL 740,00 8/15/2013 SQ'TanyaGandy Newport Beach 370.00 17,688.98 Other -Operating 4/22/2013 Bic Sport MA 8,000.00 5/30/2013 Bic Sport MA 2,000.00 6/17/2013 Bic Sport MA 2,850,00 5/16/2013 Surfto Summit CA 1,666.20 10/8/2013 IL Design WA 982.B0 2/6/2013 Boatus Online VA 195.00 15,694.00 101,780.19 COMMENTS NEWPORT AQUATICS CENTER EMPLOYEE #2 CREDIT CARD PURCHASES YEAR 2013 7of7 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #2 CREDIT CARD PURCHASES YEAR ZO14 DATE CHARGE LOCATION AMOUNT Auto/Truck Fuel COMMENTS 1[7/2014 Union 76 Costa Mesa 70.08 Additional Inquiry needed to 2/3/2014 Union 76 Costa Mesa 17.19 determine If the following are 2/3/2014 Union 76 Costa Mesa 74.33 NAC or potentially personal 2/6/2014 Union 76 Costa Mesa 73.69 in nature. 2/6/2014 Union 76 Costa Mesa 18.36 3/10/2014 Union 76 Costa Mesa 7$.00 3112/2014 Union 76 Costa Mesa 24.90 3/12/2014 Union 76 Costa Mesa 74.49 3/14/2014 Union 76 Costa Mesa 7$.00 3/18/2014 Union 76 Costa Mesa 75.00 3/20/2014 Union 76 Costa Mesa 19.84 3/20/2014 Union 76 Costa Mesa 74,90 3/25/2014 Chevron Newport Beach 31.70 3/25/2014 Union 76 Costa Mesa 75.00 3/2712014 Union 76 Costa Mesa 27,26 3/27/2014 Union 76 Costa Mesa 74.58 4/2/2014 Chevron Newport Beach 71.46 5/1/2014 Union 76 Costa Mesa 80.79 S/812014 Union 76 Costa Mesa 83.40 5/9/2014 Union 76 Santa Ana 48.28 5/14/2014 Union 75 Costa Mesa $5.03 5/16/2014 Chevron Newport Beach 60.17 5/28/2014 Chevron Newport Beach 46.91 5/30/2014 Chevron Irvine 82.42 5/30/2014 Chevron Irvine 125.00 6/2/2014 Union 76 Santa Ana 53.09 6/6/2014 Union 76 Costa Mesa 40.88 6/10/2014 Chevron Newport Beach 42.23 6/11/2014 Union 76 Costa Mesa 85.93 6/20/2014 Circle K Costa Mesa 14.34 6/22/2014 Chevron Newport Beach 27.82 6/27/2014 Union 76 Costa Mesa 82.61 6/28/2014 Union 76 Costa Mesa 87.30 7/Z/2D14 Chevron Newport Beach 79.45 7/7/2014 Union 76 Costa Mesa 53.57 7/7/2014 Union 76 Costa Mesa 85.79 7/18/2014 Chevron Newport Beach 34.85 7/2S/2014 Chevron Newport Beach $9.57 7/27/2014 Exxon Mobil Costa Mesa 30.75 8/7/2014 Chevron Costa Mesa 29.48 8/8/2014 Union 76 Costa Mesa 82.25 9/28/2014 Chevron Newport Beach 125.00 9/291ZD14 Chevron Newport Beach 61.32 10/21/2014 Chevron Costa Mesa 89.91 11/8/2014 Chevron Newport Beach 8.97 11/812014 Chevron Newport8each 40.40 11/8/2014 Chevron Newport Beach 5.59 11/8/2014 Union 76 Corona Oel Mar 51,02 12/1/2014 Union 76 Costa Mesa 31.60 12/6/2014 Chevron Santa Ana 35.75 12/6/2014 Chevron Newport Beach 36.90 12/6/2014 Chevron Newport Beach 40.79 12/11/2014 Chevron Newport Beach 74.40 12/11/2014 Chevron Newport Beach 51.60 12/13/2014 Chevron Newport Beach 48.54 Iof10 HAN21 CH 9 COMPANY CERTIFIED PUBLIC ACCOUNTANTS Callente Southwest Grill Costa Mesa NEWPORT AQUATICS CENTER EMPLOYEE 112 CREDIT CARD PURCHASES YEAR 2014 DATE CHARGE LOCATION AMOUNT COMMENTS 3,325.62 12/18/2014 Union 76 Costa Mesa 67.88 5,399.11 Feb / March Regatta 3,194.36 Auto/Truck 2/28/2014 Best Western Plus Oakland 2,753.10 1/12/2014 Sparkling Image Corp Ventura 16.32 4,309.20 NAC Operating 2 /2 812 014 Van 4 Rent Costa Mesa 970,50 7/312014 Moe B's Watersports Newport Beach 225.00 (119.70 7/10/2014 Mae B's Watersports Newport Beach 160.00 (119,70) 7/17/2014 Moe B's Watersports Newport Beach 215.00 2,661.10 7/24/2014 Moe B's Watersports Newport Beach 285.60 945.00 7/31/2014 Moe B's Watersports Newport Beach 300.00 11,399.50 8/7/3014 Moe B's Watersports Newport Beach 375.00 8/14/2014 Moe B's Watersports Newport Beach 240.00 7,417.08 Medical 1,800.4D Outrigger Expense??? 6/13J2014 Callente Southwest Grill Costa Mesa 3,073.49 6/16J2014 Caliente Southwest Grill Costa Mesa 3,325.62 5,399.11 Feb / March Regatta 2/28/2014 Best Western Plus Oakland 2,753.10 2/28/2014 Executive Inn & Suites Oakland 4,309.20 2 /2 812 014 Van 4 Rent Costa Mesa 970,50 3/7/2014 Best Western Plus Oakland (119.70 3/2/2014 Executive Inn & Suites Oakland (119,70) 3/2/2014 Executive Inn & Suites Oakland 2,661.10 3/2/2014 Togo's Emeryville 945.00 11,399.50 Regionals 5/5/2014 Holiday Inn Rancho Cordova 7,417.08 Medical 3/25/2014 CVS Pharmacy Newport Beach 88.20 Additional inquiry needed to 4/23/2014 CVS Pharmacy Newport Beach 49.00 determine if the following are 11/14/2014 CVS Pharmacy Newport Beach 17.58 NAC or potentially personal 13/17/2014 CVS Pharmacy Newport Beach 49.00 In nature. 10/13/2014 Health Net California CA 4,677.15 4,880.93 Other 9111/2014 Paypal *Molokalplum CA 187.28 Hawaii 7/18/2014 Hawalln Airlines LAX - HNL- OGG- MKK 564.90 7/18/2014 Hawaiin Airlines LAX - HNL- OGG-MKK 564.90 7/18/2014 Hawalln Airlines LAX -OGG 504.40 8/6/2014 Hawalln Airllnes LAX - OGG - KOA 577.60 8/6/2014 Hawaiin Airlines LAX - OGG -KOA 577.60 8/61201.4 HawaiinAirlines LAX-OGG -KOA 577,60 8/6/2014 Hawaiin Airlines LAX - OGG - KOA 577.60 8/6/2014 Hawalln Airlines LAX - OGG - KOA 577.60 9/11/2034 Hawaiin Airlines 25.00 9/11/2014 Hawalln Airlines 25.00 9/11/2014 Hawaiin Airlines 25.00 2of10 HANZICH & COMPANY CERTIFIED PUBLICACCOUNTANTS DATE CHARGE LOCATION AMOUNT COMMENTS 8/22/2014 Hawaiin Airlines 5aata Barbara 2S,00 11/18/2014 C4 Waterman Honolulu HI 416.00 1/30/2014 Island Alr 30,00 8/6/2014 Kai Opua Canoe Club HI 100.00 7/912014 Payles5car&gm VA 5,168,20 Tahhl United Airlines SNA- SFO 202.00 10/22/2014 Air Tahiti S A7FAAA Franc exchange rate 3,422.10 10/17/2014 Atn Call Cen A7PAPEETE Franc exchange rate 1,099.23 10/20/2014 Ain Call Cen A7PAPEETE Franc exchange rate 6,057.94 10/20/2014 Atn Call Cen A7PAPEETC Franc exchange rate 5,636.23 7/10/2014 United Airlines SNA - SFO 16,215.50 Paddle race site 1/3/2014 Paypal'Paddleguru CA 25.00 4/1/2014 Paypal`Paddleguru CA 75.00 4/2/2014 Paypal'Paddleguru CA 75.00 12/1/2014 Paddleguru.com GA 26.03 12/5/2014 Paddlerturu.com GA 26.03 12/5/2014 Paddleguru.com GA 26.03 12/5/2014 Paddleeuru,com GA 26.03 279.12 Catalina 6/19/2014 Catalina Island Camping Two Harbors 756,00 6/20/2014 Safeway Avalon 42,43 6/20/2014 Catalina Island Camping Two Harbors 5.00 6/20/2014 Catalina Island Camping Two Harbors 31.00 6/20/2014 Leos Catalina Avalon 9.25 6/21/2014 Catalina Island Camping Two Harbors 5.00 6/21/2014 Cky of Avalon Avalon 58.00 6/22/2014 Antonios Pizzeria Avalon 279.63 7/5/2014 Two Harbors Gen Store Two harbors 33.36 9/7/2014 Avalon Seafood Avalon 30.50 1,250.17 Dana Point 8/9/2014 Dana Point Parking Dana Point 12.00 San Diego 11/5/2014 La Perla Cocina San Diego 395.00 Santa Barbara 1/11/2014 Waterfront Parking 5aata Barbara 20.00 Travel 7/8/2014 Hotels.com 1,012.48 7/9/2014 Payleswar.com VA 157.84 7/912014 Payles5car&gm VA 138.91 7/10/2014 United Airlines SNA- SFO 202.00 7/10/2014 United Airlines SNA- SFO 202.00 7/10/2014 United Airlines SNA • SFO 202.00 7/10/2014 United Airlines SNA - SFO 202.00 7/10/2014 United Airlines SNA - SFO 202.00 7/10/2014 United Airlines SNA - SFO 202,00 NEWPORT AQUATICS CENTER EMPLOYEE k2 CREDIT CARD PURCHASES YEAR 2014 3of10 HANZICH & COMPANY NEWPORTAQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #2 CREDIT CARD PURCHASES YEAR 2014 DATE CHARGE LOCATION AMOUNT COMMENTS 7/10/2014 United Airlines SNA - SFQ 202.00 8/1/2014 Lombard Plaza Motel San Francisco 507.48 8/2/2014 Motel Capri San Francisco 184.09 8/3/2014 Broadway Valero Burlingame 26.13 8/3/2014 Broadway Valero Burfingame 17.01 8/3/2014 Payless Rent Car Burlingame 37.23 8/3/2014 Payless Rent Car Burlingame 189.18 3,684.35 Fuel- Travel 6/20/2014 Shell Oil Orland 75.88 Additional inquiry needed to 8/20/2414 Chevron Los Hills 83.58 determine if the following are 8/20/2014 Chevron Patterson 80,53 NAC or potentially personal 8/21/2014 Chevron Ashland OR 82.70 in nature - 8/21/2014 Riverfront Gas Hood River, OR 71.08 2/2112014 Shell Oli Coburg OR 77.06 8/25/2014 Chevron Olympia WA 66.74 8/25/2014 Rlverfront Gas Hood River, OR 41,40 8/26/2014 Chevron Du Pont WA 60,69 8/28/2014 Port Supply Vans CA 1,851.19 8/29/2014 Chevron 8onnevi, WA 79.81 8/29/2014 Shell Oil Coburg OR 77.64 8/30/2014 Chevron Bakersfield 60.63 8/30/2014 Chevron Willaims 86.92 8/30/2014 Chevron Hombrook 82.29 8/30/2014 Shell Oil Firebaugh 87.97 2,966.11 Outrigger Parts/Supplies 4/2/2014 West Marine Newport Beach 122.48 Additional Inquiry needed to 5/23/2014 West Marine Newport Beach 186.43 determine ifthe Following are 11/25/2014 West Marine Newport Beach 221.34 NAC or potentially personal 12/1/2014 Superior Ultramar Costa Mesa 62.82 in nature. 1/10/2014 Rome depot Costa Mese 109.64 11/20/2014 Hume Depot Costa Mesa 40.25 11/29/2014 Home Depot Costa Mesa 56.13 11/20/2014 Revchem Composites Costa Mesa 102.60 1/27/2014 Maurer Marine Inc Costa Mesa 848.20 4/21/2014 Karnanu Composites Store Kamanuc HI 11800 1/7/2014 Crown Ace Hardware Newport Beach 18.34 1/27/2014 Crown Ace Hardware Newport Beach 3.23 4/14/2014 Crown Ace Hardware Newport Beach 39.88 11/14/2014 Crown Ace Hardware Newport Beach 52.30 12/4/2014 Crown Ace Hardware Newport Beach 117.43 11/20/2014 Hanks Electrical Supply Costa Mesa 67.50 12/5/2014 Hanks Electrical Supply Costa Mesa 87.05 5/24/2014 Hardware Express Redding 12.42 2,266.04 Outrigger Equipement 7/8/2014 Grey Owl Paddles ON 384.00 9/8/2014 Grey Owl Paddles ON 1,338.50 1,722.50 Outrigger - two way radio 11/4/2014 Dearcom Rentals TX 204.00 11/11/2014 Bearcom Rentals TX 324.00 4Df10 HANZICH & COMPANY CERTIFIED PU BLIC ACCOUNTA NTS DATE CHARGE LOCATION AMOUNT COMMENTS 1/2412014 Paddle Surf Warehouse Costa Mesa 528.00 Jr. Rowing Equipment 12/30/2013 Concept Z Cts Inc VT 531.00 1/11/2014 Hudson Boat Works ON 58.71 1/12/2014 Foreign transaction fee Albertsons 1.76 7/14/2014 Concept Cts Inc VT 225.30 7/14/2014 Wintech Racing CT 630.11 7/16/2014 Hudson Boat Works ON 2,799.02 7117/2014 Foreign transaction fee Albertsons 83.97 9/8/2014 Concept 2 Cts Inc VT 4,545.00 1 0/201 20 1 4 Foreign transaction fee Starbucks 32.97 10/22/2014 Foreign transaction fee Coffee Bean Store 181,73 10/22/2014 Foreign transaction fee Mags Donut & Bakery 169,08 10/24/2014 Foreign transaction fee Rublas 102.66 19.94 8/8/2014 Ralphs 9,361.31 SUP Equipment 1/2412014 Paddle Surf Warehouse Costa Mesa 330,48 Food 5/26/2014 Courtyard by Marriott Chico 2.26 5/14/2014 Taco Mesa Costa Mesa 5.67 11/12/2014 Albertsons Costa Mesa 6.58 6/19/2014 In -N -Out Burger Costa Mesa 8.80 7/9/2014 Ralphs Newport Beach 11.67 10/13/2014 Irvine Ranch Market Costa Mesa 12.05 11/12/2014 Albertsons Costa Mesa 13.38 5/16/2014 Carl's Jr Newport Beach 13.58 12/23/2014 Starbucks Costa Mesa 13,75 2/6/2014 Coffee Bean Store Newport Beach 14.10 1/11/2014 Mags Donut & Bakery Newport Beach 18.65 9/9/2014 Rublas Costa Mesa 19.94 8/8/2014 Ralphs Newport Beach 21.56 4/17/2014 The Piiza Bakery Newport Beach 21.62 4/3012 0 1 4 Daphne's Newport Beach 21.66 10/21/2014 Coffee Man Store Newport Beach 25.00 8/6/2014 Ralphs Newport8each 25.42 10/1112014 Ralphs Newport Beach 25.88 12/8/2014 Panera Bread Costa Mesa 26.46 5/10/2014 Carl's Jr Newport Beach 28.56 10131/2014 Coffee Bean Store Newport Beach 29.75 12/19/2014 Coffee Bean Store Newport Beach 30.00 5/1/2014 Ralphs Newport Beach 31.70 3/26/2014 Panera Bread Costa Mesa 32.56 5/14/2014 Ralphs Newport Beach 35,58 9/1/2014 Ralphs Newport Beach 36.05 1/27/2014 Wahoo Costa Mesa 36.75 12/19/2014 Ralphs Newport Beach 37.43 9/5/2014 Ralphs Costa Mesa 38.21 4/9/2014 Ralphs Newport BeaO 38.31 4/10/2014 Ralphs Newport Beach 38.80 12/27/2011 Laventlnas Big Cheese Newport Beach 43.00 10/31/2014 Ralphs Newport Beach 43.93 1/1/2014 Pick Up Stix Newport Beach 44.19 NEWPORT AQUATICS CENTER EMPLOYEE 012 CREDIT CARR PURCHASES YEAR 2014 Additional inquiry needed to determine if the following are NAC or potentially personai in nature. 5of10 HAN2tCH 8f COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 02 CREDIT CARD PURCHASES YEAR 2014 DATE CHARGE LOCATION AMOUNT COMMENTS 1/10/2014 Ralphs Costa Mesa 44.36 8/15/2014 Ralphs Costa Mesa 45.80 8/4/2014 Los Primos Cantina Costa Mesa 47.15 7/7/2014 Ralphs Newport Beach 49.00 3/8/2014 Coffee Bean Store Newport Beach 52.13 7/11/2014 Ralphs Costa Mesa 59.17 5/8/2014 Ralphs Newport Beach 59.31 8/7/2014 Yom Costa Mesa 60.45 7/18/2014 Ralphs Costa Mesa 62.56 10/11/2014 Ralphs Newport Reach 64.69 7/3/2014 Ralphs Costa Mesa 70.42 8/8/2014 Ralphs Newport Beach 70.49 8/1/2014 Ralphs Costa Mesa 71.69 11/3/2014 Baja Fish Tacos Costa Mesa 75.87 10/9/2014 Ralphs Newport Beach 77.38 10/10/2014 Albertsons Costa Mesa 82.81 7/25/2014 Ralphs Costa Mesa 86.95 7/8/2014 Fresh Easy Costa Mesa 104.06 1/30/2014 The Firm Battery Newport Beach 119.09 11/7/2014 Albertsons Costa Mesa 126.18 6/13/2014 Ralphs Costa Mesa 133.33 7/20/201.4 Smart N Flnal Costa Mesa 138.34 2/7/2014 Smart N Flnal Costa Mesa 164.40 10/11/2014 Albertsons Costa Mesa 173.68 3/7/2014 Smart N Final Costa Mesa 177.02 6/19/2014 SmartN Final Costa Mesa 213.60 10/10/2014 SmartN Final Costa Mesa 219.63 10/31/2014 Smart N Final Costa Mesa 243.50 5/14/2014 Smart N Final Costa Mesa 245.37 10/17/2014 Smart Final Costa Mesa 259.67 5/15/2014 Smart N nnal Costa Mesa 297.54 9/10/2014 Susie Cakes Newport Beach 500.00 12/26/2014 Smart N Final Costa Mesa 722.13 5,770.52 Office Supplies 1/3/2014 Stay Classy CA 99.00 1/10/2014 Staples Costa Mesa 153.11 1/11/2014 Staples Costa Mesa (25.57) 1/21/2014 Staples Costa Mesa 265.65 1/23/2014 Intuit Supplies CA 76.02 1/23/2014 Staples Costa Mesa 43.83 2/3/2014 Stay classy CA 99.00 216/2014 Staples Costa Mesa 127.10 1/13/2014 OMIT CA 100.00 2/19/2014 eaIport Lock & Safe Newport Beach 43.20 2126/2014 Staples Costa Mesa 204.11 2/26/2014 Staples Costa Mesa 145.67 3/3/2014 Stay Classy CA 99,00 3/3/2014 Holmes Stamp FL 53.70 3/4/2014 Network Sotutions, LLC VA 63.98 3/11/2074 Staples Costa Mesa 75.59 3/25/2014 Orange County Fire Protectlon CA 1,046.72 3/26/2014 Staples Costa Mesa 25.25 4/2/2014 Staples Costa Mesa 78.89 4/12/2014 Hostaator.Com TX 119.40 4/29/2014 Staples Costa Mesa 7,99 5/7/2014 Staples CA 147.92 6 of 10 HANZI CH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PURUCACCOUNTANTS EMPLOYEE #2 CREDIT CARD PURCHASES YEAR 2014 DATE CHARGE LOCATION AMOUNT COMMENTS 5/8/2014 Webconnex.com CA 45.70 5/1212014 CMIT CA 1,325.00 5/14/2014 Staples Costa Mesa 43.12 6/812014 Nlebconnex.com CA 83.08 6113/2014 Staples costa Mesa 12.18 7/8/2014 Wnbconnex.com CA 117.79 7/29/2014 Staples CA 69.54 7/31/2014 Carrera Business Solutions CA 464.07 8/8/2014 Webconnex.com CA 59.94 9/4/2014 Staples Costa Mesa 108.89 9/8/2014 Webcennex,com CA 27.01 10/2/2014 Intuit CLuickbooks CA 3,553.04 10/8/2014 Webconnex.com CA 19.00 10/10/2014 Staples Costa Mesa 43.19 10/17/2014 Staples Costa Mesa 28.89 1 1/812 0 1 4 Weboonnex.com CA 19.00 11/14/2014 Staples Costa Mesa 173.25 11/14/2014 USPS Newport Beach 73.50 11/20/2014 Office Depot Costa Mesa 49.00 12/112014 Staples Costa Mesa 36.64 12/2/2014 Staples Costa Mesa 55.26 12/8/2014 Wehconnex.com CA 19.00 12/16/2014 Staples Costa Mesa 50,08 12/17/2014 Staples MA 32.37 9,560.11 Event Rentals 8/7/2014 Atlas Tables 8c Chairs CA 173.00 5/13/2014 Baker Party Rentals Inc Costa Mesa 280.00 5/15/2014 Baker Party Rentals Inc Costa Mesa 85.00 Trailer repair 7/15/2014 AutohaulerSupply OR 746.96 Other - Unknown 1/21/2014 AAA Award WI 248.75 4/29/2014 Patagonia Direct Inc NV 2,031.84 5117/2014 Patagonia Direct Inc NV 51.84 5/21/2014 Patagonia Direct Inc NV 867,24 7125/2014 Patagonia Direct Inc NV 1,369.68 8/5/2014 Patagonia Direct Inc NV 2,953.80 9/6/2014 Patagonia Direct Inc NV 598.27 9/19/2014 Patagonia Direct Inc NV 1,189.03 12/3/2014 Patagonia Direct Inc NV 210.55 4/9/2014 Photos byShutterfly CA 88.68 11/4/2014 Photos by Shutterfly CA 94.86 12/4/2014 Photos byShutterfly CA 117.04 12/4/2014 Photos by Shutterrly CA 60.92 11/13/2014 Smug Mug Online Photos CA 250.00 12/8/2014 Smug Mug Online Photos CA 20.00 3/25/2014 Tinyprints.com CA 93.41 5/1/2014 Overnight Prints NV 193.84 Additional inquiry needed to determine if the following are NAG or potentially personal in nature. 7of10 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE tit CREDIT CARO PURCHASES YEAR 2014 DATE CHARGE LOCATION AMOUNT COMMENTS 5/1/2014 Overnight Prints NV 193.84 6/11/2014 Target Costa Mesa 92.83 6/12/2014 Target Costa Mesa 70.78 9/4/2014 Target Costa Mesa 91.01 9/10/2014 Target Costa Mesa 75.00 11/4/2014 Target Costa Mesa 236.42 11/30/2014 Target Costa Mesa 35.00 7/4/2014 Amazon.com 46.58 12/6/2014 Amazon.com 140.66 12/28/2014 Amazon.com 79.95 12/30%2013 Orange County Tax Collector 11.64 12/30/2013 Orange County Tax pymtfees 3.95 11/18/2014 Orange County Tax Collector CA 576.60 11/18/2014 Orange County Tax pymt fees CA 13.26 9/9/2014 Tshirts Warehouse Costa Mesa 231.34 1/3/2014 5 a Clemente Website CA 105.00 2/1/2014 San Clemente Website CA 35.00 3/1/2014 San Clemente Website CA 35.00 4/1/2014 San Clemente Webslte CA 35.00 5/1/2014 San Clemente Website CA 35.00 6/1/2014 San Clemente Website CA 35.00 7/1/2014 San Clemente Website CA 35,00 8/1/2014 San Clemente Website CA 35.00 9/1/2014 San Clemente Website CA 35.00 10/1/2014 San Clemente Website CA 35.00 11/1/2014 San Clemente Website CA 35.00 22/1/2014 San Clemente WebsKe CA 35,00 4/30/2014 Paypal *Riversforch CA 150.00 4/30/2014 Paypal *Rlversforch CA 150.00 4/30/2014 Paypel'Riversforch CA 30D.OD 4/30/2014 Paypal'Rlversforch CA 300.OD 4/22/2014 AT&T bill payment TX 197.33 6/6/2014 AT&T bill payment 40.00 7/1/2014 AT&T bill payment 420.00 7/7/2014 AT&Tbilt payment 40.DO 8/9/2014 AT&T bill payment 40.00 9/8/2014 AT&T bill payment 40.00 10/8/2014 AT&T bill payment 40.00 1 1 /112 0 14 AT&T bill payment 40.00 11/13/2014 AT&T bill payment 40.00 12/1/2014 AT&T bill payment 40.00 12/2/2014 AT&T bill payment 40.00 12/4/2014 AT&T bill payment 40.00 12/16/2014 AT&T bill payment 49.00 3/28/2014 Newport Dunes Resort Newport Beach 15.00 4/2/2014 Newport Dunes Resort Newport Beach 10.00 9/9/2014 Newport Dunes Resort Newport Beach 10.00 9/27/2014 Newport Dunes Resort Newport Beach 15.00 9/28/2014 Newport Dunes Resort Newport Beach 15.00 12/17/2014 Newport Dunes Resort Newport Beach 10.00 8 of 10 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 92 CREDIT CARD PURCHASES YEAR 20i4 DATE CHARGE LOCATION AMOUNT COMMENTS 10/5/2014 riahsbaraar.com TX 153.37 6/26/2014 Annapolis Performance MD 396,95 4/29/2014 Michaels Costa Mesa 10.79 6/13/2014 Michaels Costa Mesa 72.00 10/9/2014 Michaels Costa Mesa 152.83 12/9/2014 Michaels Costa Mesa 87.84 8/7/2014 Megcmalley corn CA 120.40 4/25/2014 BRP US Inc WI 11,371.10 5/9/2014 BRP US Inc WI 5,426.96 7/22/2014 Cheerleading Company TX 45.47 5/6/2014 Lululemon Strategic CA 961.89 8/9/2014 Lulu lemon Strategic ME 70.00 4/2/2014 Mail Boxes Etc Newport Beach 896,00 9/4/2014 Mall Boxes Etc Newport Beach 38.00 11/25/2014 Mail Boxes Etc Newport Beach 125.00 12/4/2014 Mail Boxes Etc Newport Beach 128.00 9/13/2014 Island Fforals CA 507.60 9/26/2014 Island Florals CA 216.00 9/25/2014 Flyboy, Naturals Myrtle Creek, OR 365.00 6/13/2014 Corkis Embroidery Newport Beach 25.00 8/13/2014 Corkis Embroidery Newport Beach 84.00 8/15/2014 Corkis Embroidery Newport Beach 440,00 11/21/2014 Corkis Embroidery Newport Beach 90.00 6/1/2014 County of LA Beaches Marina Del Rey 10.00 3/13/2014 Eclectic Printing CA 2,350.66 1/8/2014 Fedex 4.31 1/19/2014 Fedex 211,71 11/1/2014 Groupon IL 28.00 1/23/2014 Groupon Inc IL 370.00 1/23/2014 Groupon Inc IL 370.00 10/ZZ/2014 RE] Huntington Beach 47936 4/17/2014 Warner Boat Sales Costa Mesa 2,424.1a 3/2712014 Kasey Crouse CA 110.00 42,972.35 Gas/Travel - Unknown 1/12/2014 Chevron Ventura 108,52 Additional Inquiry needed to 1/22/2014 Chevron Ventura 6.57 determine if the following are NAC or potentially, personal 1/20/2014 Island Marine Fuel Balboa Island 20.10 in nature. 9 Of 10 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS Athlete Race Numbers N7 NEWPORT AQUATICS CENTER EMPLOYEE#2 CREDIT CARD PURCHASES YEAR 2414 DATE CHARGE LOCATION AMOUNT COMMENTS 11/5/2014 3/24/2014 Source One Rentals CA 150100 Rowing News 3/29/2014 Island Marine Fuel Balboa Island 101.06 CA 5/13/2014 Hotels,com 176.96 1,789.79 5/13/2014 Hotels -cam 131.01 5/21/2014 Island Marine Fuel Balboa Island 36.87 5/24/2014 Thunderbird Lodge Redding 30.00 5/26/2014 Chevron Arbuckle 60.00 5/26/2014 Circle K Gustine 55.56 5/26/2014 Circle K Gustlne 75,00 5/30/2014 Van 4 Rent Costa Mesa 350.OD 6/2/2014 Van 4 Rent Costa Mesa 324.86 6/7/2014 Union 76 Woodland Hills 100,00 6/7/2014 Union 76 Woodland Hills 66.18 6/18/2014 Island Marine Fuel Balboa Island 332.92 6/20/2014 DiscoveryTours CA 90.00 6/29/2014 Exxon Mobil Oceanside 75.00 6/29/2014 Exxon Mobil Ooeanslde 70.01 9/4/2014 Southwest Airlines SNA -OAK 418.20 12J612014 Oceanside Parking Lot Oceanside 8.00 12/27/2014 Chevron Dana Point 55.82 2,842,64 Other -Operating 10/30/2014 Athlete Race Numbers N7 564.81 1/13/2014 Boatus Online VA 200.00 11/5/2014 BMWs Online VA 200.00 1/14/2014 Rowing News NH 130.00 11/24/2014 State Comp Ins Fund CA 694.98 1,789.79 143,714.44 10 of 10 HAN21CHACOMPANY - NEWFORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 111 CREDIT CARD PURCHASES YEAR 2015 DATE CHARGE LOCATION AMOUNT Auto/Truck Fuel COMMENTS 1/31/2015 7 -Eleven Costa Mesa 22.13 AdditlonaI lnqulry needed to 2/fi/2DiS 7 -Eleven Costs Mesa 8.58 determine If the following are 8/4/2015 7 -Eleven Costa Mesa 17.94 NAC or potentially personal 8/8/2015 7 -Eleven Costa Mesa 25,88 in nature. 9/4/2015 7 -Eleven Costa Mesa 2.7A 9/9/2015 7 -Eleven Costa Meso 65.88 1/47/2015 Chevron NewportBeach 19.73 1/17/2015 Chevron Agoura Hills 85.19 1/17/201S Chevron Nawport$each 39.44 3/1/2015 Chevron Costa Mesa 21,61 3/6/2015 Chevron Newport Beach 69.79 3/6/2015 Chevron Newport Beach 4,84 3/2 812 0 15 Chevron Newport Beach 86,7S 4/8/2015 Chevron NewportBeach 96.58 5/9/2015 Chevron Newport Beach 100.00 5/29/2015 Chevron Costa Mesa 75,43 6/4/2015 Chevron Newport Beach 94.24 6/6/2015 Chevron Newport Beach 13,40 6/6/2015 Chevron Newport Beach 99.12 6/20/2015 Chevron Newport Beach 100.00 7/10/2015 Chevron Costa Mesa 66.71 7/10/2015 Chevron Costa Mesa 100.00 7/25/2015 Chevron Newport Beach 83.98 8/12/2015 Chevron Newport Beach 74,34 8/23/2015 Chevron Costa Mesa 95.15 8/27/2015 Chevron Costa Mesa 44.49 9/17/2015 Chevron Newport Beach 66.76 10/22/2015 Chevron Caste Mesa 60.28 10/231201S Chevron Newport Beach 17.91 10/23/2015 Chevron Newport8each 100.00 11/6/2015 Chevron Newport Beach 32.32 11/19/2015 Chevron Newport Beach 35,62 12/14/2015 Chevron Costa Mesa 78.83 1/31/2015 Island Marine Fuel Balboa Island 45.00 3/18/2015 Island Madne NO Balboa Island 29.41 4/181201S Island Marine Fuel Balboa Island 165.34 511812015 Island Marine Fuel Balboa Island 10.02 6/28/2015 Island Marine Wel Balboa Island 40.27 8/19/2015 Island Marine Fuel Balboa Island 84.03 9/17/2015 Island Marine Fuel Batboa Island 88.40 8/18/2015 Shell Oil Costa Mesa 74.58 12/6/2015 Shell oil Costa Mesa 37.74 12/16/2015 Shell Oil Costa Mesa 36.04 12/19/2015 Shell OII Costa Mesa 50.57 12/30/2014 union76 Costa Mesa 64.24 1/24/2015 Union 76 Costa Mesa 25,10 1128/2015 Union 76 Costa Mesa 60.37 3/17/2015 Union 76 Costa Mesa 50.24 4/9/2D15 Union 76 Costa Mesa 58,00 5/1212015 Union 76 Costa Mesa - 52-01 5/14/2015 Union 76 Costa Mesa 80.09 6/16/2015 Unlon76 Costa Mesa 64,10 7/6/2015 - Union 76 Costa Mesa 4.90 7/6/2015 Union 76 Costa Mesa 95.D0 8/1/2015 Union 76 Costa Mesa 84.90 10/30/2015 Union 76 Costa Mesa 78.42 Truck Repair 4/29J2015 O'RegiyAuto Costa Mesa 7/16/2615 Big 0Wes CA 12/2/2015 O'Reilly Auto Costa Mesa 12/8/201S Hub Auto Supply CA 3,289.02 35.63 Additional lnqulryneeded to 101,57 determine if the following are 33.45 NAC or potentially personal 272.93 innawre. 1of12 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE 4Z CREDITCARD PURCHASES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS 12/9/2015 Hub Auto Supply Costa Mesa 194.543 349.04 Summer Camp 6/19/2015 Moe B's Watersports Newport Reach 275.00 7/27/2015 Mae R's Watersports Newport Beach 70.00 8/17/2015 Moe B's Waterspores Newport Beaten 155.00 6/15/2015 Balloon Bonanza NJ 56.26 8/6/2015 Balloon Bonanza M 28.13 584.39 Jr. Rowing Regattas Feb /March Regatta 3/1/2015 Rest Western Plus Oakland 3,382.36 Nationals 6/5/2015 A Designs CA 3,286.00 5/13/201S USAirways LAK - CLT - TPA 672A9 5/13/2015 USAirways LAK - CLT - TPA 672A9 5/13/2015 USAirways LAX - CLT - TPA 672.49 5/13/2015 USAirways LAX - CLT- TPA 672.49 5/13/2015 US Airways LAX - CLT- TPA 672.49 5/13/2015 USAirways LAX - CLT - TPA 67Z.49 5/13/2015 US Airways LAX - CLT - TPA 672,49 S/13/201S USAirways LAX - CLT - TPA 672.49 5/13/2015 US Airways LAX - CLT - TPA 672.49 5/13/2015 USAirways LAX - CLT - TPA 672.49 5/13/2415 USAirways LAX - CLT - TPA 672.49 S/13/2015 USAlrways LAX - CLT - TPA 672.49 51131201S US Airways LAX - CLT -TPA 672.49 5/131W15 US Airways LAX - CLT - TPA 672.49 5/13/2W5 USAirways LAK-CL7-TPA 672A9 5/13/2015 USAirways LAX - CLT - TPA 672.49 5/13/2015 usAlrways LAX - CLT - TPA 672.49 5/13/261S USAirways LAX - CLT - TPA 672.49 5!13/2015 USAirways LAX -CLT -TPA 672.49 5/13/20]5 USAirways LAX - CLT - TPA 672.49 5/13/2015 USAirways LAX - CLT -TPA 672.49 5/13/2015 USAirways LAX - CLT - TPA 672.49 5/13/2015 USAlrways LAX - CLT -TPA 672.49 5/13/2015 USAirways VAX -CLT -TPA 672.49 5/13/2015 USAirways LAX -CLT -TPA 672.49 5/13/2015 USAirways LAX -CLT -TPA 672.49 5/13/2015 USAirways LAX - CLT -TPA 672A9 5/13/2015 USAirways LAX - CLT -TPA 572.49 5/13/2015 US Airways LAX - CLT -TPA 67249 5/13/2615 USAirways LAX - CLT - TPA 672-49 5/13/7.015 USAfrways LAX - CLT - TPA 672.49 5/13/2015 US Airways LAX - CLT - TPA 672.49 5/13/2015 US Airways LAX - CLT- TPA 672.49 5/13/2015 USAirways LAX - CLT - TPA 67149 5/13/2015 US Airways LAX - CLT - TPA 672.49 5113/20LS USAlrways LAX - CLT - TPA 672.49 5126/2015 US Airways LAX - CLT - TPA 589.20 5/26/2015 USAirways LAX - CLT - TPA 589.20 5/26/2015 US Airways LAX- CLT -TPA 589.20 S/26/201S USAirways LAX -CLT -TPA 589.20 5/26/2015 USAirways LAX- CLT - TPA 589.20 5/26/2015 USAirways LAX -CLT -TPA SB9.20 31,030.84 Medical 10/1312015 CVS Pharmacy Newport Beach 45.04 Additional inquiry needed to 10/1312015 CVS Pharmacy Newport Beach 98.00 determine Ifthe following are 12/23/2015 CVS Pharmacy Newport Beach 35.12 NAC or potentially personal in nature. 2 of 12 RAN ZI CH R COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT COMMENTS 11/18/2015 Newport Emergency Me. OK 273A2. 11/19/2015 Hoag Memorial Hospital CA 810AS 12/2,2015 Xpress Urgent Care Costa Mesa 90.00 7/22/2015 Travel Insurance policy 1,352.03 Outrigger Races Hawaii 4/20/2015 Kai OpuaCanoe Club HI 225.00 7/9/2015 Paypal •liawailankam CA 300.00 7/22/2015 Travel Insurance policy VA 54.00 7/22/2015 Travel Insurance policy VA S4.OD 7/22/2015 Travel Insurance policy VA 54,00 7/31/2015 Hawaiian Airlines LAX-HNL-KOA 632-00 7/31/2035 HowelienAirlines LAX - HNL-KOA 63240 7,31/2015 Hawaiian Airlines LAX - HNL- KOA 632.00 7/3112015 Hawaiian Airlines LAX - HNL-KQA 632.00 7/31/2019 Hawaiian Airlines LAX - HNL- KQA 632.00 7/31/ZO15 Hawaiian Airlines LAX • HNL- KOA 632.00 7/31/2015 Hawaiian Airlines 71k00 7/31/2015 Hawaiian Airlines LAX- HNL-KOA 632.00 7/31/ZO35 Hawaiian Airlines LAX -HNL-KOA 632.00 7/31/2015 Travel insurance policy VA 25438 8/3/2015 KaiOpua. Canoe Club HI 845.00 8/3J2015 Hawaiian Airlines LAX -HNL-KQA 702.01 8/3/2015 Hawaiian Airlines LAX- MNL- KOA 702.01 8/5/2015 HawaiianAiriinm LAX-HNL•KOA 632.00 8/5/2015 Hawaiian Airlines LAX -HNL-KOA 632.00 8/12/2o15 Alamo Rent-A-Car Kahului/Maui HI 104,00 9/2/2015 Hawaiian Airlines S0.00 9/2/2015 Hawaiian Airlines 50,00 4,7/2015 Courtyard by Marriott Kailua Kona HI 1,009.70 9/7/2015 Courtyard by Marriott Kallua Kona HI 902.20 9/7/201S Courtyard by Marriott Kai ua Kona HI 872.20 9/7/2015 Courtyard by Marriott Kallue Kona Hl 922.20 9/7/201S Courtyard by Marriott Kailua Kona HI 822,20 9/7/2015 Courtyard by Marriott Kallua Kona HI 822.20 91GAGIS Bubba Gump Kallua Kona HI 90.00 9/6%2015 Tesoro Xallua Kona HI 53.75 9/6/2015 Tesoro Kallua Kona HI 55.06 9,612015 Tesoro Kailua Kona HI SL38 9/7/2015 Alamo Rent-A-Car Kallua Kona HI 487.73 9/7/2015 Hawaiian Airlines Kailua Kona HI 100,00 9/7/2015 Paradise Brewing Kailua Kona HI 120.61 9/9/2015 Lahaina Cruise Co. Hl 273.08 9/17/2015 Hawaiian Airlines 25.00 9/17/2015 Hawaiian Alrllnes 35.00 9/20/2015 Alamo Rent-A-CaT Kahutui/Maul HI 27,22 9/20/2015 HawaiianAirltnes 135.00 9/25/2015 Friendly Market KaunakakaiHI 10.27 9/26/2015 Friendly Market Kau nakakal HI 73.88 9/2 612 01 5 Friendly Market KaunakakaiHI 19.24 9JIV202S S Imamura Stose Kaunakakai HI 49.84 9/27/2015 Alamo Rent-A-Car Hoalehua HI 295,29 9/27/2015 Alamo Reno -A - Car Haolehua HI 295.76 9/27/2015 Chevron KaunakakaiHI 31.67 10/21/2015 5Q*Hawallan Kamall'i Kahului HI 633.00 .... 17,897,89 Tahiti 10/7/2015 Air France LAX- PPT 1,451.13 lo/7/ZU15 Air France LAX - PPT 1,281.13 10/21/2015 Air France LAX - PPT 1,751,50 10/23/2015 Air France LAX- PPT 1,751.53 6,235.29 NEWPORT AQUATICS CENTER EM P LOYEE NZ CREDIT CARD PURCHASES YEAR 2015 3of12 HANZICH ® COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION Paddle race site 5/20015 Paddleguru.com .GA 11/3/2015 PaddlePuru.Com GA Catalina 4/18/1015 Encs on the Pier Rolling Hills 4/19/2015 Avalon Harbor Dept Avalon 4/20/2015 Catalina Island grew HoLAvalon 6/26/2015 Catalina County CA 6/26/2015 Catailna County CA 6/26/2015 Catallna County CA 6/26/2015 Avalon Seafood Avalon 6/27/2015 Catallna County CA 6/27/2015 Avalon Harbor De pt Avalon 6/27/2015 Avalon Harbor Dept Avalon 6j28/2DI5 Antonios Pitiaria Avalon 8124/2015 Catalina, Express CA Havasu Race 9/30/2015 Another Darn TX 1CV23/2015 Another Darn TX Santa Barbara 1/17/2015 Waterfront Parking Santa Barbara 1/17/2015 WaterfrontParkin8 Santa Barbara 1/17/2015 Waterfront Parking Santa Barbara 5116/2015 USAirways BUR-PHX-JFK 6/20/2015 Marriott NY 6/24/2015 Chevron Bakersfield 6/24/2015 Madera Aum Center Madera 6/25/2015 Chevron Last Hills 6/25/2015 Chevron Lost Hills 6/25/2015 Raley-, Fair Oaks 6/27/2015 Discovery Tours CA 11/6%2015 Blue Water Resort Hotel Parker AZ 11/6/2015 Blue Water Resort Hotel Parker AZ 11/6/2015 Blue Water Resort Hotel Parker AZ 11/6/2015 Blue Water Resort Hotel Parker AZ 11/6/2015 Blue Water Resort Hotel Parker AZ 31/8/2015 Blue Water Resort Hotel Parker AZ Supplies - Shop 3/4/2015 Ganahl Lumber Costa Mesa 12/1/2015 Ganahl Lumber Costa Mesa 12/812015 Hanks Electrical Supply Costa Mesa 2/2/2015 Harbor Freight Tools Orange 1 213 0/2 010 Crown Ace Hardware Newport Beach 3/5/2015 Crown Ace Hardware Newport Beach 3/6/2015 Crown Ace Hardware Newport Beach 3/23/2015 Crown Ace Hardware Newport Beach 3/26/2015 Crown Ace Hardware Newport Beach 3/27/2015 Croom Ace Hardware Newport Beach 3/36/2015 Croom Ace Hardware Newport Beach 4/6/2015 Crown Ace Hardware Newport Beach 4/28/2015 Crown Ace Hardware Newport Beach AMOUNT 490.00 26.06 506.06 20.53 30.00 15.15 273.25 141.25 273.25 1100 19.00 60,00 30.00 355AR 335.25 1,565.57 346.13 820.75 1.168.88 12.00 8.00 12.00 32.00 612.20 243.33 SSS.S3 g&30 46.35 80.91 9.29 87.19 38.00 400,04 256.00 256X0 256.00 256.00 256.00 5.00 1,285.00 39.27 32.38 120,74 191.55 101.42 32.91 15.60 13.27 54.03 9.70 7.93 S. a5 50.67 NEWPORT AQUATICS CENTER EMPLOYEE 62 CREDIT CMD PURCHASES YEAR 2005 COMMENTS Additional Inquiry needed to determine if the fallowing are NAC or potentially personal In nature. 4 of 12 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE i2 CREDIT CARD PURCHASES YEAR ZO15 DATE CHARGE LOCATION AMOUNT COMMENTS 5/5/2015 Crown Ace Hardware Newport Beach 119.78 6/2/2015 Crown Ace Hardware Newport Beech 3138 6/3/2015 crown Ace Hardware Newport Beach 48.59 6/75/2015 Crown Ace Hardware Newport Beach 82.15 6/15/2015 Crown Ace Hardware Newport Beach 38.21 611612015 Crown Ace Hardware Newport Beach 5.39 6/16/2015 Crown Ace Hardware Newport Beach 3.77 7/14/2015 Crown Ace Hardware Newport Beach 39.37 7/21/2015 Crown Ace Hardware Newport Beach 64.74 7/21/2015 Croom Ace Hardware Newport Beach 128.47 7/22/2015 Crown Ace Hardware Newport Beach (18.361 7/22/2015 Crown Are Hardware Newport Beach 10.04 10/23/2015 Crown Ace Hardware Newport Beech 99,23 3/12/2015 RevchemComposltes Costa Mesa 57.78 4/1/2015 Revchemcomposltes Costa Mesa 146.45 4/8/2615 Revchem Composites Costa Mesa 80.46 5/5/2015 Revchem Composites Costa Mesa 155.00 716/Z015 Revchem Composites Costa Mesa 160.57 7/17/2015 RevcheinCompmites Costa Mesa 204.12 7/ZZ/2015 Revchemt:omposRes CA 65.00 1.0116/2015 Revchem Composites Costa Mesa 207.63 11/24/2015 Revchem Composites Costa Mesa 183.60 12/16/2015 Revchem Composites Costa Mesa 102.60 1/4/2015 Home Depot Costa Mesa 45.16 1/4/2015 Herne Depot Costa Mesa 24.21 3/18/2015 Home Depot Costa Mesa 111.75 4/3/2015 Home Depot Costa Mese 72.75 5/5/2015 Home Depot Costa Mesa 125.16 5/6/2015 Home Depot Costa Mesa 136,50 5/10/2015 Home Depot Costa Mesa 17.34 5/17/2015 Home Depot Costa Mesa 154AC 5/25/2015 Home Depot Costa Mesa 221.26 5/25/2015 Home Depot Costa Mesa 63.58 5/27/2015 Home Depot Costa Mesa 105,37 5/29/2015 Home Depot Costa Mesa 23992 5/31/2015 Home Depot Costa Mesa 24.66 6/8/2015 Home Depot Costa Mesa 144.32 6/9/2015 Home Depot costa Mesa 555.49 6/30/2015 Home Depot Caste Mesa 140.29 7/22/2015 Home Depot Costa Mesa 6L20 8/13/2015 Home Depot S36A9 8/13/2015 Home Depot 140,24 10/27/2015 Home Depot Costa Mesa 141.71 11/412015. Home Depot Costa Mesa 172.89 11/9,/2015 Home Depot Costa Mesa 219.37 11/9/2015 Home Depot Costa Mesa 43.41 1 2/1 51201 5 Crown Ace Hardware Newport Beach 40.34 8/21/2015 DAngelo Costa Mesa 142.20 9/30/1015 D Angelo Costa Mesa 144.23 3/17/2015 Industrial Mtl supply Irvine 379.64 1012 2/2 0 1 5 Industrial Plestic Supply Anaheim 24624 3/30/2015 Kamanu Composites StoiKI 159,00 10/16/2015 Kamanu Composites St of HI 105.00 12/8/2D15 Kamanu Composites StorKarranuc HI 141.00 1128/2015 West Marine Newport8each 60.80 1/2B/2015 West Marine Newport Beach 56.81 3/5/261s West Marine Newport Beach 90.22 3/9/2015 west Marine Newport Beach 261.97 31'!0/7015 West Marine Newportgeach 133.27 3/13/2015 West Marine Newport Beach 80.20 3/13/2015 West Marine NewpartReach 58.75 3/18/2615 West Marine Newport Heath 80.29 3/1$72015 West Marine Newport Beach W30 5/25/2015 West Marine Newport Beach 341.41 5/29/2015 West Marine Newport Beach 103.71 6/15/2D15 West Marine NewportEleach 82.65 5 of 12 W W ZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT 7/21/2015 West Marine Newport Beach 383.82 7/22/2015 West Marine Newportileach 96.22 10/17/2015 West Marine Newport Beach 385.24 10/22/1015 West Marine Newport Beath 4.04 11/24/2015 West Marine Newport Beach 97.90 12/10/2015 West Marine Newport Beach 76,60 ]2/22/2015 West Marine Newport Mach 49.25 3/1512015 Superior Ultramar Costa Mesa 41.02 5/27,12015 Superior Ultramar Costa Mesa 81.63 S/26/201S Superior Ultramar Costa Mesa 45.16 5/29/2015 Superior Ultramar Costa Mesa 70.31 2/13/2015 Victory Foam, Inc CA 1,181.95 8125/2015 Mar Vac Electronics Costa Mesa 123.85 9/11/2015 MarVec Electronics Costa Mesa 60.46 6/3/2015 Maurer Marine Inc Costa Mesa 18.79 7120/2015 Maurer Marine Inc Costa Mesa 454.60 9/1/2015 Maurer Marine Inc Costa Mesa 280.90 9/1/2015 Maurer Marine Inc Costa Mesa 4,826.47 9/30/2n15 Maurer Marine Inc Costa Mesa 114.13 10/28/2015 Maurer Marine Inc Costa Mesa 80.46 1 211 0/2 61 5 MaurerMarine Inc Costa Mesa 9,316.19 12/11/2D15 Maurer Marine Inc Costa Mesa 151,20 1 2/1 512 01 5 Maurer Marine Inc Costa Mesa 55.15 6/3/2015 Bainbridge Huntington Beach 45,44 27,04&66 Outrigger- two way radio 9/1612015 Bearcom Rentals TX 139.60 9/23/2015 BearoomRentals TX BL00 220.60 Food 1/2/2015 Ruby's Sandwich Costa Mesa 47,78 1/6/2015 Ralphs Newport Beach 50,47 1/8/2015 Ralphs Newport Beach 105.58 1/12/2015 Coffee Bean Store Newport Beach 15.65 1/14/2015 The Pizza Bakery Newport Beach 76.81 1/16/2015 Coffee Bean Store Newport Beach 3.38 1/16/2015 Ralphs Newportaeach 47.41 3/23/2015 Ralphs NewportBeach 4,19 1/2312015 Ralphs Newport Beach 39.37 1/28/2015 Vons Store Newport Beach 11.77 1/2812015 Ralphs Newport Beach 17,45 1/26/2015 Gina's Pizza Newport Beach 18.32 2/8/2015 Coffee Ban Store Newport Beach 74.70 2/6/2015 Ruby's Sandwich Costa Mesa 49.65 2/13/2015 Relphs Newport Beech 98.00 2/19/2015 Dad's Oonut & Bakery Newport 8each 38.50 2/19/2015 Gfnas Pizza Newport Beach 1x1.46 2/23/2015 Beach Hut Dell Costa Mesa 24,20 2/27/2015 Panera Bread Costa Mesa 36.72 3/1/2015 Starbucks Newport Beach 25.90 3/6/2015 The Pizza Bakery Newport Beach 98.13 3/10/2015 Ginas Pizza Newport Beach 108.18 3/12/2015 Panera Bread Costa Mesa 54M 3/13/2015 Coffee Bean Store Newport Beach 62.96 3/13/2015 Ralphs Newport Beach 131.28 3/13/201S Smart N Final Costa Mesa 217.94 3/14I201S Ralphs Costa Mesa 77.63 31161261S Beach Hut Deli Costa Mesa 20.20 3/17/2015 Coffee Bean Store NewportOeach 10.78 3/17/2015 Ralphs Newport Beach 107.54 3/19/2015 Ginas Pizza Newport Beach 112.45 3/24/2015 Chronic Tacos Newport Beach 58,77 3/27/2015 Ralph$ Newport Beach 19.33 4/1/2015 Subway Costa Mesa 2L45 NEWPORT AQUATICS CENTER EMPLOYEE 82 CREDIT CARD PURCHASES YEAR 2015 COMMENTS Additional Inquiry needed W determine If the following are NAC or potentially personal In nature, 6 Of 12 HANZICH &COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACOCIUKANTS EMPLOYEE »2 CREDIT CARD PURCHASES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS 4/3/2015 Smart N Final Costa Mesa 23,31 4/3/2015 The Pizza Bakery Newport Beach 29.96 4/6/2015 Ralph& Newport Beach 109.33 4/7/2015 5hirleys Bagels Costa Mesa 8.00 4/7/201S Subway Costa Mesa 34.00 4/7/2015 Ralphs Costa Mesa 51.12 4/7/2015 Shirleys Bagels Costa Mesa 73,95 4/7/2015 Subway Costa Mesa 102.00 4/7/2015 Subway Costa Mesa 102.00 4/7/2015 Subway Costa Mesa 110.16 4/9/2015 Shrrleys Bagels Costa Mesa 98.00 4/9/2015 Subway Caste Mesa 408.00 4/12/2015 Starbucks Costa Mesa 9.90 4/16/x015 Alhertsons Costa Mesa 26.55 4/18/2015 Island Market Newport6each 16.02 4/21/2015 Z Pizza Newport Beach 5.01 5/1/2015 Ralphs Costa Mesa B.63 5/1/201S Smart N Final Costa Mesa 93.96 5/6/2015 Ralph$ Newport Beach S4.93 5/8/2015 Ralphs NewportBeach 7.32 5/gpols Ginas Pizza Newport Beach 138.35 5/16/2015 In -f4 -Out Burger Camarillo 17.79 5/19/201S Ginas Pizza Newport Beach 169.93 $129/2015 Great Max Grill Costa Mesa 19.33 6/11/2015 Ralphs, Costa Mesa 16,19 6/11/2015 Ralphs; Costa Mesa 31.64 6/11/2035 Coffee Been Stare Newport Beads 61.17 6111/2015 Ralphs Newport Beach 61.45 6/11/2015 Smart N Final Costa Mesa 180.30 61118/2015 Coffee Bean Store Newport Beach 53.78 6/18%1015 IaventinasBig Cheese Newport Beach 67.75 6/19/2015 Ralphs Newport Beach 107.25 7/3/2015 Ralphs Costa Mesa 95.26 7110/2015 Ralphs Costa Mesa 17.05 7/14/2D15 Coffee Bean store Newport Beach 56.28 7124/201S Ralphs Newport Beach 92.40 7/29/2015 Nothing Bundt Calces Costa Mesa 52.95 7/31/2015 Ralphs Newport Beach 10354 8/4/2015 Laventinas Big Cheese Newport Beach 50.50 a/5/2D15 Ralphs Newport Beach 30,00 8/7/2015 Nothing Bundt Cakes Costa Mesa 1330 817/2015 Nothing Bundt Cakes Costa Mesa 52.95 8/7/2015 Ralphs Newport Beach 113.59 8/14/2015 Ralphs NewportBeach 2.99 8/14/2015 Raiphs - Newport Beach 100,21 6/14/2015 Ralphs Newport Beach - 108.46 9/21/2015 Ralphs NewportBeach 215.07 8/29/2015 Ralphs Newport Beech 72.48 9/9/2015 Ralphs Costa Mesa 29.72 9/10/2015 Ralphs NewportBeach 119.02 9/11/2015 Coffee Bean Store Costa Mesa 9.37 9/11/2015 Glories Mexlcah Food Costs Mesa 67.36 10/2/2015 Smart N Final Costa Mesa 225.04 10/9/2015 Ralphs Newport Beach 32.40 10/3/2015 Ralphs Costa Mesa 59.46 10/312015 Ralphs - Newporteeach 67.62 10/13/2015 Ratpbs NewportBeach 109,94 10/16/2015 Smart N Final Costa Mesa 377.39 10/21/2015 Nothing Bundt Cakes Costa Mesa 28.93 10 /2 112 01 5 Gina's Pizza Newport Beach 153.90 10123/2015 Coffee Bean Store Newport Beach 49.78 10/30/2015 Coffee Bean Stare Newport Beach 50.00 10/30/2015 Ralphs Newport Beach 122.40 11/5/2015 Coffee Bean Store Newport Beach 12.88 1111612M Ralphs Newport Beach 150.32 11/24/201.5 Albertsons Costa Mesa 100.00 7 of 12 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE S2 CREDIT CARD PURCHASES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS 12/3/2015 Ralphs Newport Beach 119A7 12/4/2015 Laventinas Big Cheese Newport Beach 100.50 12/18/2015 Caliente Southwest Grill Costa Mesa 45.03 12/18/2015 coffee Bean Store Newport Beach 64.00 12/1812015 Ralphs Newport Beach 146.75 12/21/2015 Plua Nova Newport Beach 94,40 12/21/2015 The Pizza Bakery Newport Beach 96.66 12/22/2015 Coffee Sean Store Newport Baach 4.99 12/22/2015 LaventlnasBig Cheese NewpartBeach 51.50 B,o00.65 Office Supplies 11/23/2015 Active Network TX 64.95 12/4/2015 Adobe Creative Cloud CA 34.99 ID122/2015 Holmes Stamp EL 26.12 3/28/2015 Hostp_ator.com TX 119AO 7/16/2015 Intult Qulckbooks CA 79.00 8/14/2015 Intuit Qulckbooks CA 79,00 9/14/2015 Intuit Quickbooks CA 79,00 10/14/2015 Intuit Clukkbooks CA 79.00 11/14/2015 Intuit Qukkbooks CA 79,00 12/14/2015 Intuit QuIckbooks CA 79.00 1/22/2015 Imult Supplies CA 95.03 1/16/2015 Mail Bores Ett Newport Beach 26.45 3/23/2015 Mail Boxes Etc Newport Beach 36.29 3/23/2015 Mall Bows Etc Newport Beach 43.10 11/24/2015 Nikkis Flag Shop Newport Beads 26.08 6/30/2015 Office Depot Costa Mesa 49,00 12/212015 Pumpkin City Laguna Hills 56.14 2/22/2015 Staples Costa Mesa 55.36 2/27/2015 Staples Costa Mesa 34.74 3/11/2015 Staples Costa Mesa 186.13 7/10/2015 Staples Costa Mesa 76.65 10/1/2015 Staples Costa Mesa 40,49 12/15/2015 Staples Costa Mesa 142.18 1/8/2015 WebConnex.00m CA 19.00 2/8/2015 Webconnex,com CA 26.12 3/8/2015 Webconnex.com CA 30.57 4/6/2015 WebconneH,com CA 65.28 5/8./2015 Webtg0nexcom. CA 52.27 6/8/2015 Webconnex.com CA 83.97 718/2015 Webconnex,com CA 117.79 9/10/2015 Webconnex.com CA 54.60 9/10/2015 Webconnex.com CA 27.90 10/8/2015 Webconnex.cam CA 19.00 11/$/2015 Webconnex.com CA 19.00 12/6/2015 Webconnm.com CA 19.00 10127/2015 UPS Store Newport Beach 48.01 1/26/2015 Peach Jar CA 120.00 2/27/2015 Peach Jar CA 120.00 2/27/2015 Peach lar CA 120.00 4/17/7015 Peach Jar CA 75.00 4/17/2015 Peach Jar CA 250.00 6/3/2015 Peach Jar CA 225.13D 11/37/2015 Peach Jar CA 10D,00 1131/201S Moo.com M 27.74 3,211.35 Event Renta6 10/1/2015 Baker Party Rentals Costa Mesa 487.50 10/16/2015 Baker Party Rentals Costa Mesa 76,50 10/23/2015 Baker Party Rentals Costa Mesa {15.00) 7/17/2015 Baker Rentals Costa Mesa 53.010 602.00 Trotter repair 8 of 12 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT S/27/2015 Hitch Crafters Costa Mesa 54.95 Other- Unknown 1/28/2015 Patagonia Direct Inc NV 75.55 1/28120 1 5 Patagonia Direct Inc NV 93.37 2/4/2015 Patagonia Direct Inc NV 97.20 2/4/203.5 Patagonia Direct Inc NV 59.13 2/10/2015 Patagonia Wrack Inc NV 97.20 2/10/2015 Patagonia Direct Inc NV 59.13 3/20/2015 Patagonia Direct Inc NV 1,751.46 4/24/2015 Patagonia Dlrectlnc NV 1,113.91 4/24/2015 Patagonia Direct Inc NV 925.56 4/24/2015 Patagonia DirectInc NV 139.27 8/13/2015 Patagonia Direct Inc NV 1,08432 8/14/2015 Patagonia Direct Inc NV 178.20 9/4/2015 Patagonia Direct Inc NV _ 749A7 11/14/2015 Patagonia DlrectInc NV 211.89 11/28/2015 Patagonia Direct Inc NV 954.91 2/9/2015 Amazon prime members NV 106.92 11/30/2015 Amazon Prime Now 29.44 12/Z/2D15 Amazon Prime Now 3.00 1/1112015 Amazon -corn 42.52 1/13/2015 AmaZDmCom 41.50 3/20/2015 Amazon.com 33.98 7/15/2015 Amazon. 38.98 7/17/2015 Amazon.com 11.99 7/17/2015 AnazOn.CDm 305.46 7/17/2015 Amazon.com 98.71 7/17/2015 Amazon.com 113.39 10/23/2015 Amazon.com 34.18 10/23/2015 Amazon.com 38,99 10/25/2075 Amazon.com 8,14 10/29/2015 Amazon.com 42.58 10/29/2015 Amazon.com 10.34 10/30/201S Amazon.com 441.98 10/311201S Amazon.com 154.77 10/31/2015 Amazon.cam 39.95 11/1/2015 Arnazon.00rn 397.21 11/1/2015 A a 155.43 11/1/2015 Amazon.com 3454 11/1/2015 Amazon.com 276.32 11,11/201S Amazon.com 51.81 11/11/2015 Amazon.com, 725.34 11/12/2015 Amazon.com 42.63 11/12/2015 Amazon.com 151.22 11/2S/2615 Amazon.com 45.99 11/30/2015 6Mggon.com 23.75 12/1/2015 Amazon.com 21.99 1211/2015 Amazon.com 37.95 12/5/2015 Amazon.com 97.17 12/13/2015 Amazon.com 36.79 12/20/2015 Amazon.co-m 34.99 12/20/2015 Amazon.com 34.99 1/2/2015 AT&T bill payment 40.00 1/2/2015 AT&T bill payment 40.00 1/5/2015 AT&T bill payment 40.00 2/2/2015 AT&Tbill payment 40.00 2/3/2015 AT&T bill payment 410.00 3/2/2D1S AT&T bill payment 4D.D0 3/412015 AT&T bill payment 40,00 3/5/2015 AT&T bllI payment 40.00 4/1/2015 AT&T bill payment 40.00 4/3/2015 AT&T bill payment 40.00 NEWPORT AQUATICS CENTER EMPLOYEE #2 CREDIT CARD PURCHASES YEAR 2015 COMMENTS Additional IngOlry needed to determine If the following are NAC or potemlally personal In nature. 9of12 HANZ ICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 42 CREDIT CARD PURCHASES YEAR 2015 DATE 5/2/7015 5/4/2015 6/1/2015 6/2/2015 7/2/2015 7/3/2015 8/3/2015 B/3/2015 8/6/2015 5/1/2015 9/2/2015 10/2/2015 10/3/2015 11/2/2015 11/2/2015 12/2/2015 12/3/2015 3/20/2015 1/20/2015 1/20/2015 11/24/zols 6/11/2015 6/30/2DI5 7/31/2015 8/31/2015 9/30/2015 10/31/2015 11/30/2015 6/26/Z015 VIS/2015 2/5/2015 2/5/2015 12/5/2015 1/1/2015 2/1/2015 311/2015 4/1/2015 S/1/2015 WI/2015 7/1/2015 8/1/2015 9/1/2015 10/1/2015 11/1/2015 12/1/2015 2/27/2015 3/8/2015 4/8/2015 4/17/2015 4/2D/2015 5/27/2015 6/29/2015 6/29/2015 7/20/2015 7/20/2015 8/7/2015 8/7/2015 CHARGE LOCATION AMOUNT COMMENTS AT&T bRl payment San Clemente Website 40.00 AT&T bill payment CA 40.00 AT&T bill payment San Clemente Website 40.00 AT&T bill payment CA 40.DO AT&T bill payment San Clemente Website 40.00 AT&T bill payment CA 55.12 AT&T bill payment Sen Clemente Webslte 40.00 AT&T bill payment 30.00 AT&T bill payment 50.80 AT&T bill payment 40,00 AT&T bl II payment 50.89 AT&T bill payment 40,OD AT&T bill payment 60.60 AT&T bill payment 57.80 AT&T bill payment 40.00 AT&T bill payment 40.OD AT&T bill payment 57.80 CRy NO Rec & Sr CA (150.00) City of NEI, Rec & Sr CA 150.00 City of NB Rec & Sr CA 150.00 Corkl's Newport Beach 155.52 Facebook CA 70.00 Facebook CA 71.00 Facebook CA 15.03 Facebook CA 61.27 Facebook CA 37.19 Facebook CA 75.96 facebook CA 25.21 Hills Boat Serylce Newporteeach 29793 Rocket lawyer CA 99.00 OC Sup (hurt Name Sea rCA 4.00 OC Sup Court Name Sear CA 1,00 Oceanside Parking Lot Oceanside San Clemente Website CA San Clemente Website CA San Clemente Website CA San Clemente Website CA San Clemente Website CA San Clemente Website CA San Clemente Website CA San Clemente Website CA San Clemente Website CA San Clemente Website CA San Clemente Website CA Sen Clemente Webslte CA State Farm It. Newport Dunes Resort Newport Beach Newport Dunes Resort Newport Beach Newport Dunes Resort Newport Beach Newport Dunes Resort Newport Beach Newport Dunes Resort Newport Reach Newport Dunes Resort Newport Beach Newport Dunes Resort NewportBeach Newport Dunes Resort Newport Beach Newport Dunes Resort Newport Beach Newport Dunes Resort Newport Beach Newport Dun es Resort Newport Beach &00 3S.DD 3S.DD 35.00 35.00 35.00 35.00 35.00 35.00 35.00 35,00 35.00 35.00 1,248.99 15.09 10,OD 15.00 10.00 1s.00 15.00 15.00 15.00 15.00 26.00 20.00 10 of 12 HANZICH & COMPANY CEFMPIED PUBLIC AOCOUNTANTS DATE CHARGE LOCATION AMOUNT 10/27/2015 Newport Dunes Resort Newport Beach 10.00 1/16/2015 PhotosbyShuttm y CA &5.67 2/12/2015 Photos by Shutterfly CA 68.65 3/19/2015 Photos byShutberfly CA 319,89 S/2112025 Photos by Shutterfly CA 62.99 10/8/2D15 Photos by Shutterfly CA 79.44 10/20/2015 Photos by Shutterfly CA 19143 10/31/2015 Photos by Shutterfly CA 118.26 11/5/2015 Photos by Shutterfly CA 170,29 11/11/201S Photos by Shutterfly CA 142,32 10/1/2015 Michaels Stares Costa Mesa 47.42 9/1/2015 Warner Boat Sates Costa Mesa 58.71 2/7/2015 Veriz"Wireless Pre palcCA 90,00 12/15/2015 Easy Canvas Prints TK 324.91 11/11/2015 Edible Arrangements CT 80A7 11/16/2015 Edible Arrangements Cr 5440 6/11/2015 Every eloomin Thing Costa Mesa 24.85 1/19/2015 Smug Mug Online Photo:CA 15.00 2/13/2015 CA Secretary Of State CA 20,00 3/19/2015 Party City Costa Mesa 34.64 5/30/2015 B&H- lot 2 La unch Ramp CA 12,50 912912015 Mynahs Bazaar T?f 121,37 17 385.89 Ga:Qifrayel Unknown 5/19/2015 Ven 4 Rental Costa Mesa 274.86 7/2/2015 Westin Kannapall 678.00 9/21/2015 Westin Orlando FL 475.44 7/7/2015 loves Travel Santa Nella 5.59 7/7/2015 Loves Travel Santa Nella 70.62 7/23/2015 Cari`sJr Coalinga 14,47 7/23/2015 Casa Oe Fruta-Chevron Hollister 6.94 7/23/2015 Casa De Fruta-Diesel Hollister MAD 7/23/2015 Chevron Coalinga 63.88 7/23/201S Shell 04 AnAn 48,72 7/25/2015 Enterprise Rent-A-Car Casts Mesa 25161 7/25/2015 In-N-OutHurger Oxnard 2457 8/3/2015 Islands Restaurant Chula Vista 148.21 814/2015 Carl's Jr Coalinga 15.23 8/4/2015 Chevron Coalinga 86,49 8/4/2015 Union 76 Firebaugh 7.56 8/4/2015 Union 76 Flrebaugh 55.23 6/13/2035 Supershuttte CA 292,64 8/13/2015 Supershuttle CA 292,64 8/5/2015 TK Burger Catering CA 500.00 8/20/2015 TK Burger Catering CA 887,80 9/812015 $0 "MI1R gosq,cam WA 5351 COMMENTS NEWPORT AQUATICS CENTER EMPLOYEE N2 CREDIT CARD PURCHASES YEAR 2015 11 of 12 HANZICH &COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT COMMENTS 10/14(2015 SQ *mIIR goK.com WA 717.42 5,053,53 Total Credit Card Charges 131,Sfi1,5S NEWPORT AQUATICS CENTER EMALCVYE E #2 CREDIT CARD PURCHASES YEAR IDIS 12 of 12 HANVCH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #2 CREDIT CARD PURCHASES 9 MONTHS ENDED 9/30/16 DATE CHARGE Auto/Truck Fuel 12/28/2015 Union 76 1/8/2016 Chevron 1/8/2016 Chevron 1/9/2016 Union 76 1/16/2016 Shell Oil 1/19/2016 Chevron 1/19/2016 Chevron 1/20/2016 Union 76 1/20/2016 Union 76 1/20/2016 Union 76 1/22/2016 Shell Oil 1/27/2016 Union 76 2/8/2016 Union 76 2/11/2016 Shell Oil 2/12/2016 Shell Oil 2/15/2016 Island Marine Fuel 2/17/2016 Unlon76 2/19/2016 Grand Gas & Mini Mart 3/18/2016 Chevron 3/18/2016 Union 76 3/24/2016 Union 76 3/24/2016 Union 76 3/26/2016 Shell 011 3/26/2016 Union 76 3/29/2016 Shell Oil 3/29/2016 Shell oil 4/3/2016 Shell Oil 4/3/2016 Union 76 4/8/2016 Shell Oil 4/11/2016 Shell Oil 4/11/2016 Union 76 4/16/2016 Shell Oil 4/24/2015 Union 76 4/28/2016 7 -Eleven 5/14/2016 Shell Oil 5/20/2016 Chevron 6/4/2016 Chevron 6/4/2016 Union 76 6/4/2016 Union 76 6/17/2016 Chevron 6/25/2016 Shell Oil 7/1/2016 Shell 011 7/6/2016 Union 76 7/7/2016 Union 76 7/7/2016 Union 76 7/7/2016 Union 76 7/7/2016 Union 76 7/13/2016 Shell Oil 7/22/2016 Chevron 7/23/2016 Shell Oil 7/29/2016 Union 76 LOCATION Costa Mesa Newport Beach Newport Beach Costa Mesa Santa Barbara Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Balboa Island Costa Mesa Santa Ana Newport Beach Costa Mesa Costa Mesa Costa Mesa Santa Ana Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Corona Del Mar Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa r_MIENPJii➢ 92.46 100.00 42.41 60.38 34.69 100,00 29.43 65,00 44.17 95.00 16.66 41.44 55.37 39.83 56.09 18.41 55.10 57.06 55.30 62.34 42.17 31.68 54.62 77.38 25.00 29.79 51.63 71.55 37.06 44.40 72.86 54.09 71.53 74.94 53.18 35.31 49.42 57,96 95.00 39.99 60.33 44,87 79.75 (45.00) 45.00 77.88 30.92 60.49 38.71 61.20 86.62 COMMENTS Additional inquiry needed to determine if the following are NAC or potentially personal in nature. 3x this day Why in Santa Ana? Par from NAC 3x 1 of 12 HANZICH & COMPANY Big 0Tires Costa Mesa NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS US Auto Parts CA EMPLOYEE pt 3/1/2016 Magallanes Tire Recy Los Angeles 200.00 CREDIT CARD PURCHASES Hub Auto Supply Costa Mesa 62.09 3/18/2016 9 MONTHS ENDED 9/30/16 Costa Mesa 1,554,59 6/26/2016 Jlffy Lube Costa Mesa DATE CHARGE LOCATION AMOUNT COMMENTS 8/3/2016 Union 76 Costa Mesa 130.00 Summer Camp 8/8/2016 Union 76 Costa Mesa 64,16 Moe B's Watersports 8/11/2015 Union 76 Costa Mesa 150.00 Newport Beath 8/13/2016 7 -Eleven Costa Mesa 14,54 2x 8/13/2016 7 -Eleven Costa Mesa 58,82 7/28/2016 8/21/2016 Chevron Newport Beach 35.93 8/25/2016 Island Marine Fuel Balboa Island 14,23 8/26/2016 Shell 011 Costa Mesa 54.33 2x 8/26/2016 Union 76 Costa Mesa 40,35 8/29/2016 Unlon 76 Costa Mesa 67.38 9/7/2016 Chevron Costa Mesa 99.61 2x 9/7/2016 Chevron Costa Mesa 37.61 9/20/2016 Chevron Costa Mesa 27.97 3,526.70 6/16/2016 Beach Cities Car Wash Costa Mesa 22..00 Truck repair 1/22/2016 Big 0Tires Costa Mesa 157.97 2/9/2016 US Auto Parts CA 40.00 3/1/2016 Magallanes Tire Recy Los Angeles 200.00 3/9/2016 Hub Auto Supply Costa Mesa 62.09 3/18/2016 Orange Coast Dodge Costa Mesa 1,554,59 6/26/2016 Jlffy Lube Costa Mesa 83,68 9/16/2016 Big 0 Tires Costa Mesa 1,502.45 7/29/2016 CV5 Pharmacy Newport Beach 3,600.78 Summer Camp CVS Pharmacy Newport Beach 48.84 6/20/2016 Moe B's Watersports Newport Beach 400.00 6/22/2016 Moe B's Watersports Newport Beath 80.00 6/23/2016 Moe B's Watersports Newport Beach 200.00 6/27/2016 Mae B's Watersports Newport Beach 165.00 7/28/2016 Moe B's Watersports Newport Beach 490.00 1,335.00 Jr. Rowing Regattas faultline Faceoff 2/28/2015 Best Western Plus Oakland 5,325.30 3/2/2016 Executive Inn & Suites Oakland 3,525.06 3/4/2016 Blue Heron Catering CA 5,351.07 14,201.43 Regionals 5/6/2016 Mr. Pickles Folsom 976.54 Medical 7/29/2016 CV5 Pharmacy Newport Beach 26.63 9/10/2016 CVS Pharmacy Newport Beach 48.84 75.47 Outrigger Races Hawaii 3/24/2016 Kai Opua Canoe Club HI 340.00 4/18/2016 Kai Opua Canoe Club HI 1,020.00 Additional Inquiry needed to determine If the following are NAC or potentially personal in nature. 2 of 12 HANZIC14 & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE N2 CREDIT CARD PURCHASES 9 MONTHS ENDED 9/30/16 DATE CHARGE LOCATION AMOUNT COMMENTS 4/26/2016 Kai Opua Canoe Club Hf 340.00 8/11/2016 Kai Opua Canoe Club HI 200.00 8/11/2016 Kai Opua Canoe Club HI 50.00 8/11/2016 Kai Opua Canoe Club HI 480.00 8/29/2016 Kai Opua Canoe Club HI 360.00 8/30/2016 Kai Opua Canoe Club HI 340.00 7/19/2016 Kamanu Composites Store Kamanuc HI 141.00 9/3/2016 Lana Haasenrltter Hilo HI 60.00 9/4/2016 Lana Haasenrltter Kailua-Kona HI 74,00 9/2/2016 Courtyard Kallua-Kona H1 151.03 9/5/2016 Courtyard Kallua-Kana HI 657.76 9/5/2016 Courtyard Kallua-Kona HI 814.47 9/5/2016 Courtyard Kallua-Kona HI 697.76 9/5/2016 Courtyard Kallua-Kona HI 724.44 9/6/2016 Courtyard Kailua-Kona HI 493.32 9/6/2016 Courtyard Kallua-Kona HI 822,20 9/6/2016 Courtyard Kailua-Kona HI 9D5,55 9/6/2016 Courtyard Kailua•Kona HI 822.20 9/8/2016 Courtyard Kailua-Kona HI 730.66 8/5/2016 United Airlines LAX -KOA 518.00 8/512016 United Airlines LAX - KOA 518.00 8/512016 United Airlines LAX - KOA 518.00 8/5/2016 United Airlines LAX - KOA 518.00 8/512016 United Airlines LAX -KOA 518.00 8/5/2016 United Airlines KOA - LAX 269.00 8/5/2016 United Airlines LAX- KOA 518.00 8/5/2016 Untted Airlines KOA - LAX 269,00 8/5/2016 United Airlines LAX - KOA 518.00 B/5/2016 United Airlines KOA - LAX 269,00 8/5/2016 United Airlines LAX- KOA 518.00 8/5/2016 United Airlines LAX -KOA 518.00 8/5/2016 United Airlines LAX - KOA 518.00 8/10/2016 United Airlines LAX - KOA 590.99 8131/2016 United Airlines 25,00 8/31/2016 United Airlines 25.00 8/31/2016 United Airlines 150.00 9/4/2016 United Airlines 25.00 9/4/2016 United Airlines 25,00 9/4/2016 United Airlines 125.00 9/4/2016 United Airlines 25.00 9/4/2016 Tesoro Kailua-Kona Hl 49.57 9/4/2016 Tesoro Kailua-Kona HI 47.48 914/2016 Tesoro Kailua-Kona HI 36.32 9/25/2016 Alamo Rent-A-Car Hoolehua HI 412.92 9/25/2016 Alamo Rent-A-Car Hoolehua HI 517.06 9/4/2D76 Enterprise Rent-A-Car Kailua-Kona HI 656.51 9/4/2016 Enterprise Rent-A-Car Kailua•Kona HI 656.01 9/4/2016 Enterprise Rent-A-Car Kallua-Kona HI 655.92 9/24/2016 Friendly Market KaunakakaIH1 97.18 8/11/2016 Hang Loose Boat Tours HI 1,600.00 3/18/2016 Travel Insurance policy VA 47.76 8/6/2016 Travel Insurance policy VA 57.75 8/6/2016 Travel Insurance policy VA 56.98 8/6/2016 Travel Insurance policy VA 227.92 3of12 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #2 CREDIT CARD PURCHASES 9 MONTHS ENDED 9/30/16 DATE CHARGE LOCATION AMOUNT COMMENTS 8/11/2016 Travel Insurance policy VA 32.50 9/26/2016 Safeway Stare Honolulu Hl 96.25 9/26/2016 Hawailan Airlines 75.00 8/30/2016 Supershuttle CA 283.20 $/30/2016 Supershuttle CA 283.20 9/4/2016 Outback kallua•Kona H1 514.41 23,606.32 Paddle race site 1/7/2016 Paddleeuru.com GA 26.06 1/8/2016 Paddleguru_com GA 41.50 1/22/2016 Paddleeuru.com GA 25.00 2/6/2016 PaddleAuru.com GA 41.50 2/8/2016 Paddleeuru.com GA 41.50 2/11/2016 Paddle¢uru.com GA 26.06 2/18/2016 Paddieguru.com CA 26.06 2/18/2016 Paddieauru.com CA 26,06 3/19/2016 Paddle,{uru.com GA 31.20 5/26/2016 Paddleeuru.com GA 510.00 7/14/2016 Paddleguru.com GA 340.16 1,135.10 Catalina 4/23/2016 Anton los P127aria Avalon 127.56 4/23/2016 Erics on the Pler Rolling Hills 73.68 4/24/2016 Avalon Harbor Dept Avalon 31.00 4/24/2016 Avalon Harbor Dept Avalon 31.00 4/22/2016 Catalina Express CA 37.00 4/22/2016 Catalina Express CA 37.00 8/15/2016 Catalina Express CA 518.00 8/15/2016 Catalina Express CA 108.00 9/9/2016 Catalina Express CA 37.00 6/15/2016 Hermosa Hotel CA 784.00 1,784.24 Santa Barbara 1/16/2016 Waterfront Parking Santa Barbara 12.00 1/16/2016 Waterfront Parking Santa Barbara 12.00 5/21/2016 Waterfront Parking Santa Barbara 20.00 5/22/2015 Waterfront Parking Santa Barbara 12.00 7/14/2016 Waterfront Parking Santa Barbara 4.00 5/22/2016 USA Petro Santa Barbara 41.81 101.81 Gorge race 7/12/2016 AlrbnbInc CA 1,202.00 7/14/2016 San Luis Obispo Station San Luis Oblspo 59.56 7/14/2016 Seven Feathers Truck Canyonville OR (16.62) 7/14/2016 Seven Feathers Truck Canyonvilie OR 90.00 7/14/2016 Pilot Dunningan 83.84 7/14/2016 Pilot Dunningan 38.15 7/16/2016 Shell Oil Cascade Locks OR 85.62 7/18/2016 Economy Inn Redding 82.80 4of12 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #2 CREDIT CARD PURCHASES 9 MONTHS ENDED 9/30/16 DATE 7/18/2016 7/18/2016 7/19/2016 7/19/2016 7/19/2016 7/19/2016 3/17/2016 3/17/2016 5/31/2016 5/31/2016 3/11/2016 6/8/2016 6/13/2016 6/9/2016 6/10/2016 6/12/2016 6/13/2016 6/13/2016 6/13/2016 Other 615/2016 1/23/2016 Supplies - Shop 12/29/2015 1/21/2016 3/24/2016 4/26/2016 4/27/2016 5/16/2016 6/8/2016 6/14/2016 8/25/2016 8/30/2016 9/20/2016 12/28/2015 1/5/2016 2/22/2016 3/7/2016 3/7/2016 3/9/2016 3/23/2016 3/24/2016 4/27/2016 5/9/2016 5/10/2016 5/17/2016 6/8/2016 6/14/2016 CHARGE Pilot pilot Exxon Mobil Loves Travel Petra Pilot American Alrllnes American Airlines American Airlines American Airlines Jet Blue Jet Blue Jet Blue NYC- Taxi NYC- Taxi NYC- Taxi NYC -Taxi New York Marriott New York Marriott County of LA Beaches Hanohano Outrigger Revchem Composites Revchem Composites Revchem Composites Revchem Composites Revchem Composites Revchem Composites Revchem Composites Revchem Composites Revchem Composites Revchem Composites Revchem Composites Crown Ace Hardware Crown Ace Hardware Crown Are Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware LOCATION Oakland Oakland Lebec Santa Nella Lebec Oakland SAN -JFK SAN - JFK LAK - JFK LAX -JFK Long Island City NY Lang Island City NY Astoria NY New York NY Dwnt New York NY Dwm New York NY Marina Det Rey San Diego Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach AMOUNT 72.55 34.41 59.63 80.60 5.21 81.47 1,959.22 434.20 434.20 560.20 .09.46 462.20 80.00 60.00 63.36 66.00 70.01 63.35 773.29 764.43 3,920,70 13.00 30.0D 43.00 97.58 187.92 64,80 259.20 37.58 89.37 416.23 276.08 135.00 195.16 174.96 121.01 9.71 40.33 6.47 4.31 35.72 122.32 53.52 41.00 21.63 70.02 13.77 23.74 64.77 COMMENTS Additional inquiry needed to determine if the following are NAC or potentially personal in nature. 5of12 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #2 CREDIT CARD PURCHASES 9 MONTHS ENDED 9/30/16 DATE CHARGE LOCATION AMOUNT COMMENTS 6/21/2016 Crown Ace Hardware Newport Beach 5.59 8/29/2016 Crown Ace Hardware Newport Beach 67.51 9/9/2016 Crown Ace Hardware Newport Beach 53.94 9/14/2016 Crown Ace Hardware Newport Beach 69.23 9/27/2016 Crown Ace Hardware Newport Beach 34,39 1/29/2016 D Angelo Costa Mesa 185.57 3/24/2016 D Angelo Costa Mesa 53.19 3/25/2016 D Angelo Costa Mesa 176.79 8/25/2016 D Angelo CA 126.58 1/21/2016 Home Depot Costa Mesa 155.98 3/9/2016 Home Depot Costa Mesa 91.25 4/26/2016 Home Depot Costa Mesa (80.76) 4/26/2016 Home Depot Costa Mesa 489.08 4/26/2016 Home Depot Costa Mesa 236.94 6/7/2016 Home Depot Costa Mesa 120.85 6/14/2016 Home Depot Costa Mesa 101.62 6/2112016 Home Depot Costa Mesa 86.31 6/21/2016 Home Depot Costa Mesa 75.84 6/24/2016 Home Depot Costa Mesa 133.44 8/5/2016 Home Depot Costa Mesa 108.51 12/29/2D1S West Marine Newport Beach 369.68 1/21/2016 West Marine Newport Beach 74.02 2%5/2016 West Marine Newport Beach 197,22 2/21/2016 West Marine Newport Beach 120.36 3/28/2016 West Marine Newport Beach 43.27 5/9/2016 West Marine Newport Beach 402.06 5/10/2016 West Marine Newport Beach 191.12 7/6/2016 West Marine Newport Beach 91,37 7/7/2016 West Marine Newport Beach 117.13 7/7/2016 West Marine Newport Beach 362.88 2/10/2016 Atlas Sheet Metal CA 150.00. 4/5/2016 Maurer Marine Inc Costa Mesa 81.00 1/19/2016 Mesa Hose and Adaptors Costa Mesa 10.80 6/17/2016 Michaels Stores Costa Mesa 102.65 3/6/2016 Minneys Yacht Surplus CA 45.36 1/21/2016 Mar Vac Electronics Costa Mesa 145.24 3/7/2016 West Coast Marine Sery Costa Mesa 8.43 5/27/2016 Quickblade Paddles CA 79.92 7,442.66 Food 12/29/2015 Oh Those Donuts Costa Mesa 34,26 Additional inquiry needed to 1/6/2016 Coffee Bean Store Newport Beach 10.67 determine if the following are 1/6/2016 The Pizza Bakery Newport Beach 33,43 NAC or potentially personal 1/7/2016 Pandor Boulangerie Newport Beach 21.01 In nature. 1/8/2016 Ralphs Newport Beach 11.97 1/8/2016 Taco Bell Newport Beach 14.99 1/18/2016 Pizza Nova Newport Beach 127.44 2/5/2016 Ralphs Costa Mesa 69,04 Z/5/2016 Smart N final Costa Mesa 286.36 Z/1Z/Z016 Ralphs Newport Beach 31.31 2126/2016 The Sandwich Spot CA 1,040.00 2/29/2016 Aibertsons Costa Mesa 100,00 3/15/2016 Ralphs Newport Beach 22.53 6 of 12 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #2 CREDIT CARD PURCHASES 9 MONTHS ENDE139/30/3.6 DATE CHARGE LOCATION AMOUNT COMMENTS 3/16/2016 Coffee Bean Store Newport Reach 14.46 3/28/2015 Ralphs Newport Beach 13.95 3/29/2016 Ginas Pizza Newport Reach 103.08 4/5/2016 Ralphs Newport Beach 75.92 4/5/2016 Subway Costa Mesa 315.00 4/12/2016 Barizai Bowls Costa Mesa 50.50 4/17/2016 Ralphs Newport Beach 263.04 4/21/1016 Light" Cafd Newport Beach 98.72 4/22/2016 Ralphs Costa Mesa 99.10 5/6/2016 Ralphs Costa Mesa 183.54 5/13/2016 Ginas Pizza Newport Beach 141.94 5/18/2016 Smart N Final Costa Mesa 282.26 5/19/2016 Ralphs Costa Mesa 97.74 6/512015 Ralphs Costa Mesa 161.02 6/23/2016 Laventinas Big Cheese Stripe CA 83.17 6/24/2016 Nothing Bundt Cakes Costa Mesa 37.49 6/24/2016 Ralphs Newport Beach 144,99 6/30/20115 Smart N Final Costa Mesa 24.81 6/30/2016 The Pizza Bakery Newport Beach 67.42 7/1/2016 Smart N Final Costa Mesa 171.26 7/8/2016 Ralphs Newport Beach 77,83 7/13/2016 Ralphs Newport Beach 30.88 7/22/2016 Coffee Bean Store Newport Beach 35.00 7/22/2016 Coffee Bean Store Newport Beach 35.00 7/22/2016 Coffee Bean Store Newport Beach 35.00 7/22/2016 Coffee Bean Store Newport Beach 35.00 7/22/2016 Coffee Bean Store Newport Beach 35.00 7/22/2016 Ralphs Newport Beach 103.33 7/23/2016 In -N -Out Burger Camarillo 47.41 7/29/2016 Ralphs Newport Beach 135.96 8/6/2016 Ralphs Newport Beach 6.48 8/7/2016 Chronic Tacos Newport Beach 29.84 8/11/2016 Laventinas Big Cheese Pizza Newport Beach 23.7S 8/12/2016 Ralphs Newport Beach 55.93 8/12/2016 Ralphs Newport Reach 170.77 8/14/2016 Albertsons Costa Mesa 257.57 8/18/2016 Ginas Pizza Newport Beach 156.23 8/19/2016 Ralphs Newport Beach 69.36 8/29/2016 Ralphs Costa Mesa 32.40 8/29/2016 Ralphs Costa Mesa 42.05 8/29/2016 Smart N Final Costa Mesa 302.89 9/8/2016 Smart N Final Costa Mesa 142,34 9/9/2016 Ralphs Newport Beach 85.47 9/9/2016 Subway Costa Mesa 136.00 9/1412016 Baja FIshTacos Costa Mesa 10.10 9/19/2016 Chipotle Costa Mesa 17,66 9/21/2016 Coffee Bean 5tore Newport Beach 30.D0 6,371.67 Office Supplies 1/14/2016 Intuit Quickbooks CA 79.00 2/14/2016 Intuit Quickbooks CA 79.00 3/14/2016 Intuit Quickbooks CA 79.00 4/14/Z016 Intuit Quickbooks CA 79,00 7 of 12 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #2 CREDIT CARD PURCHASES 9 MONTHS ENDED 9/30/16 DATE CHARGE LOCATION AMOUNT COMMENTS 5/512016 Intuit Quickbooks CA (26.33) 1/22/2016 Intuit Supplies CA 95.03 3/18/2016 Adobe CA 9,99 5/9/2016 Adobe CA 9.99 7/28/2016 Adobe CA 9199 7/28/2016 Adobe CA 9,99 7/28/2016 Adobe CA 9,99 7/28/2016 Adobe CA 9,99 1/4/2016 Adobe Creative Cloud CA 34.99 2/4/2016 Adobe Creative Cloud CA 34.99 3/4/7.016 Adobe Creative Cloud CA 34.99 4/4/2016 Adobe Creative Cloud CA 34.99 5/4/2(116 Adobe Creative Cloud CA 34.99 6/4/2016 Adobe Creative cloud CA 34.99 7/4/2016 Adobe Creative Cloud CA 34.99 8/4/2016 Adobe Creative Cloud CA 34.99 9/4/2016 Adobe Creative Cloud CA 3439 3/10/2016 USPS Newport Beach 120.81 1/8/2016 Webconnex.com CA 19.00 2/8/2016 Webconnex.com CA 27,01 3/8/2016 WebM1)MQx,COm CA 32.35 4/8/2016 Webconnex.com CA 63.50 5/8/2016 Webconpex.com CA 61.72 6/8/2016 Webconnex.com CA 70.62 7/8/2016 Webcarmex.com CA 94.65 8/8/2016 Wgbconnex.com CA 99,10 9/8/2016 Webconnex-,Lqg CA 31A6 5/27/2016 UPS Store Newport Beach 16.84 7/26/2016 Sur_ vgy o e y c= CA 204.00 2/3/2016 Staples Costa Mesa 217,08 6/3/2016 Staples Costa Mesa 177.11 7/2S/2016 Staples Costa Mesa 48,59 7/29/2016 Staples Costa Mesa 43,97 8/1/2016 Staples Costa Mesa 38,14 8/17/2016 Staples Costa Mesa 109.25 3/27/2016 Hosteator,com TX 143.40 2/17/2016 Peach Jar CA 150.00 4/28/2016 Peach Jar CA 150.00 6/3/2016 Peach Jar CA 160.00 7/22/2016 Peach Jar CA 175.00 9/12/2016 Peach Jar CA 100.00 3/22/2016 Moo,com RI 46.74 4/11/2016 Mao.com RI 68.49 6/21/2016 a cam RI 114.22 9/21/2016 Moo.com RI 129.74 7/6/2016 Printful CA 29.19 7/6/2016 Printful CA 26,07 6/2/2016 Efx Reno, NV 171.20 6/17/2016 Efx Reno, NV 19.92 6/24/2016 ARC Services/Training GA 152.00 3,870.72 Event Rentals 3/29/2016 Baker Rentals Costa Mesa 120.00 8 of 12 HANIICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS 4MPLOYEE lit CREDIT CARD PURCHASES 9 MONTHS ENDED 9/30/16 DATE CHARGE LOCATION Trailer repair 7/13/2016 Hitch Crafters Costa Mesa Other- Unknown 4/15/2016 Patagonia Direct Inc NV 5/26/2016 Patagonia Direct Inc NV 7/26/2016 Patagonia Direct Inc NV 8/26/2016 Patagonia Direct Inc CA 9/16/2016 Patagonia Direct Inc CA 9/22/2016 Patagonia Direct Inc CA 1/1/2016 1/2/2016 2/1/2016 2/2/2016 2/29/2016 3/3/2015 3/5/2016 4/2/2016 4/4/2016 5/2/2016 5/3/2016 5/8/2016 7/11/2016 8/8/2016 9/7/2016 1/8/2016 1/8/2016 1/8/2016 1/9/2016 2/3/2016 3/5/2016 4/5/2016 4/25/2016 5/19/2016 6/3/2016 6/15/2016 6/16/2016 6/17/2016 6/17/2016 6/17/2016 6/17/2016 6/18/2016 6/21/2016 6/28/2016 6/28/2016 6/28/2016 6/29/2016 7/6/2016 7/6/2016 7/6/2016 7/6/2016 AT&T bill payment AT&T bill payment AT&T bill payment AT&T bill payment AT&T bill payment AT&T bili payment AT&T bill payment AT&T bill payment AT&T bill payment AT&T bill payment AT&T bill payment AT&T bill payment AT&T bill payment AT&T bill payment AT&T bill payment Amazon.com Amazon.com Amazon.com Amazon.com Amazon.com Amazon.com Amazon.com Amazon.com Amazon.com Amazon.com Amazon.com Amazon.com Amazon.com Amazon.com AmRzon.com Amazon.com Amazon.com Amazon.com Amazon.com Amazon.com Amazon.com Amazon.com Amazoamm Amazon.com Amazon.com Amazon.com AMOUNT �, PYR4a 4,281.12 1,772.93 96.12 1,524.20 744.76 81,00 40.00 57.80 40.00 57.80 30.86 59.00 57.80 50.00 57.81 50.00 57.81 40.20 40.00 40.00 40.00 96,27 215.99 62.83 192.54 32,29 9.17 58.99 32.39 98,68 42.66 101.12 63.94 29.61 100.08 47.46 34.26 58.32 41.90 21.33 11.98 9.63 80.54 5.92 10.49 6.49 15.64 COMMENTS Additional inquiry needed to determine If the following are NAC or potentially personal In nature. 9of12 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #2 CREDIT CARD PURCHASES 9 MONTHS ENDED 9/30/16 DATE CHARGE LOCATION AMOUNT COMMENTS 7/7/2016 Amazon.com 2306 7/19/2016 Amazon.com 38.28 7/23/2016 Amazon.com 14.99 7/27/2016 Amazon.com 7,28 7/27/2016 Amazon.com 44.02 8/6/2016 Amazon.com 63.99 8/17/2016 Amazon.com 26,96 8/18/2016 gmaz_ 2n cpm 6138 8/25/2016 Amazon.com 35.89 8/25/2016 Ariz nQ com 120.22 8/25/2016 Amazon,com 145.93 8/31/2016 A... nxprn 26,99 9/8/2016 Amazon.com 47.96 9/13/2016 Amazon.com 25.94 9/28/2016 Amazon.com 52.48 9/28/2016 Amazon,com 22.82 12/31/2015 Facebook CA 54.22 1/31/2016 Facebook CA 54.98 2/29/2016 Facebook CA 34.96 3/31/2016 Facebook CA 107,17 4/30/2016 Facebook CA 43,66 5/31/2016 Facebook CA 22,97 6/30/2016 Facebook CA 18.66 7/31/2016 Facebook CA 55.29 8/31/2016 Facebook CA 17.05 1/1/2016 San Clemente Website CA 35.00 2/1/2016 San Clemente Website CA 35.00 5/4/2016 San Clemente Website CA 39.00 6/4/2016 San Clemente Website CA 39-00 7/1/2016 San Clemente Website CA 35.00 7/1/2016 San Clemente Website CA 35.00 7/4/2016 San Clemente Website CA 39.00 8/4/2016 San Clemente Website CA 39.00 9/4/2016 San Clemente Webslte CA 39.00 4/15/2016 Shutterfly CA 154.65 4/20/2016 Shutterfly, CA 55.63 4/x8/2016 Shutterfly CA 161.24 1/26/2016 Photos by Shutterfly CA 90,48 116/2016 Easy Canvas Prints TX 66.05 1/6/2016 Easy Canvas Prints TX 128.04 6/16/2016 Easy Canvas Prints TX 149,96 1/7/2016 Vista Print MA 86.37 4/4/2016 Vista Print MA 49.66 4/4/2016 Vista Print MA 42.63 4/11/2016 Vista Print MA 47.51 4/20/2015 Vista Print MA 59,38 8/3/2016 Snapchat CA 5,00 8/4/2016 Snapchat CA 60,22 10 of 12 HANZICH & COMPANY Pilot Thousand Palm NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS 2/14/2016 Pilot EMPLOYEE #2 37.48 determine If the following are CREDIT CARD PURCHASES NAC or potentially personal 6t/2016 Petro 9 MONTHS ENDED 9/30116 19.73 In nature_ 6/2/2016 Petro Santa Nella DATE CHARGE LOCATION AMOUNT COMMENTS 8/5/2016 5napdW CA 14,62 Marina Del Rey 6/29/2016 TK Burger Catering CA 500.00 7/20/2016 TK Burger Catering CA 939.64 1/20/2016 Warner Boat Sales Costa Mesa 142.80 (64.87) 6/24/2016 Warner Boat Sales Costa Mesa 366.54 64.87 2/9/2016 Newport Dunes Resort Newport Beach 15.00 2/10/2016 Newport Dunes Resort Newport Beach 15.00 4/21/2016 Newport Dunes Resort Newport Beach 15.00 4/22/2016 Newport Dunes Resort Newport Beach 15.00 7/20/2016 Newport Dunes Resort Newport Beach 20.00 6/4/2016 Newport Dunes Resort Newport Beach 20.00 9/6/2016 Newport Dunes Resort Newport Beach 15.00 9/7/2016 Newport Dunes Resort Newport Beach 15.00 9/7/2016 Newport Dunes Resort Newport Beach 15.00 7/11/2016 international E -Z Up CA 1,684.63 1/18/2016 J L Designs CA 275.40 3/15/2016 J L Designs CA 367.20 1/1D/2016 Target Huntington Beach 61.72 7/22/2016 Trader Joe's Huntington Beach 60.00 8/26/2016 Chevron Huntington Beach 61.70 9/6/2016 Unlon 76 Huntington Beach 5393 1/5/2016 AEI Consultants CA 1,800.00 Z/26/2016 Captain Sup CA 85.36 3/17/2016 Ring Ching Ching Inc CA 3,353.51 3/17/2016 Superior court of CA CA 25.00 7/13/2016 Fastrak Violation CA 45.00 7/29/2016 Citation Processing CA 51.59 23,391.54 Gas/Travel Unknown 2/14/2016 Pilot Thousand Palm 42.75 Additional inquiry needed to 2/14/2016 Pilot Thousand Palm 37.48 determine If the following are NAC or potentially personal 6t/2016 Petro Santa NeUa 19.73 In nature_ 6/2/2016 Petro Santa Nella 70.00 6/3/2016 Chevron Coalinga 84.23 6/4/2016 In -N -Rut Burger Marina Del Rey 47.36 301.55 Operating - Unknown 1.2.1'29/2015 Baja Bound Insurance San D[ego (64.87) 12/29/2015 Baja Bound Insurance CA 64.87 11 of 12 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE #2 CREDIT CARD PURCHASES 9 MONTHS ENDED 9/30/16 DATE CHARGE LOCATION AMOUNT COMMENTS 98,283.66 12 of 12 DETAIL CREDIT CARD TRANSACTIONS EMPLOYEE #3 HANZICH & COMPANY CCRTTFIED PUBUC ACCOUNTANTS DATE Auto/Truck Auto - Other 5/11/2011 CHARGE LOCATION 8eaoon Bay Auto Wash Costa Mesa AMOUNT COMMENTS 31.98 Fuel 219/2011 Union 76 Costa Mesa 50.27 2/9/2011 Union 76 Costa Mesa 32.43 2/21/2011 Bishop Paiute Gas Bishop 69.64 2x 2121/2011 Union 76 Costa Mesa 75.00 3x 2/21/2011 Union 76 Costa Mesa 22.07 3/2/2011 Union 76 Costa Mesa 75.00 2x 3/2/2011 Union 76 Costa Mesa 50.00 3/3/2011 Shell Oil Newport Beach 75.00 3[18/2011 Shell Oil Newport Beach 32.54 3x one day? 3/18/2011 Union 76 Costa Mesa 47.02 3118/2011 Union 76 Costa Mesa 53.53 4/4/2011 Chevron Costa Mesa 36.89 4/7/2011 Chevron Santa Ana 96.47 Santa Ana? 4110/2011 Union 76 Santa Ana 75.00 Santa Ana? 4/11/2011 Shell Oil Newport Beach 56.62 2x 4/11/2011 Shell Oil Newport Beach 90,00 5/4/2011 Shell Oil Newport Beach 71.15 5/9/2011 Shell Oil Newport Beach 74,33 6/24/2011 Union 76 Costa Mesa 105.00 7/4/2011 Shell Oil Newport Beach 60.00 7/5/2011 Shell Oil Newport Beach 34.40 7/12/2011 Union 76 Costa Mesa 42.73 8/12/2011 Chevron Newport Beach 45.00 9/8/2011 Chevron Newport Beach 29.49 9/13/2011 Chevron Newport Beach 34.36 9/22/2011 Shell Oil Newport Beach 29,37 10/7/2011 Union 75 Santa Ana 53.31 Santa Ana? 10/7/2011 Union 76 Santa Ana 42.99 Santa Ana? 10/20/2011 Union 76 Costa Mesa 38.41 12/8/2011 Shell Oil Newport Beach 34.46 12/9/2011 Shell Oil Newport Beach 88.92 1, 721.44 Jr. Rowing Regattas NARF 11/9/2011 In -N -Out Burgers Cookout CA 4,972.91 10114/2011 In -N -Out Burgers Cookout CA 11000.00 5,972.91 Southwest Regionals 5/5/2011 TA #160 Buttonwillow 64,79 5/5/2011 TA 6163 Santa Nella 65.14 5/8/2011 TA 4160 Buttonwillow 68.89 5/8/2011 TA #163 Santa Nella 68.65 5/8/2011 Chevron Rancho Cordova 56.33 333.80 Other - Unknown 5/2/2011 Go Daddy.corn AZ 11116/2011 Smug Mug Photo CA 10/20/2011 Warner Boat Sales Costa Mesa NEW PORT AQUATICS CENTER EMPLOYEE Na CREDIT CARD PURCHASES YEAR 2011 Additional Inquiry needed to determine If the following are NAC or potentially personal in nature. 73.02 Additional inquiry needed to 150.00 determine if the following are 45.90 NAC or potentlally personal 1 OF HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 2011 DATE CHARGE LOCATION AMOUNT COMMENTS 268.92 In nature_ Trailer Repair 4/6/2011 Hitch Crafters Costa Mesa 45.00 Supplies - Shop 10/612011 Austin Hardwoods Santa Ana 77.36 10118/2011 Coastal Composite CA 2,350.18 12/31/2010 Crown Hardware Newport Beach 74.69 12/31/2010 Crown Hardware Newport Beach 110.34 1/3/2011 Crown Hardware Newport Beach 8.27 1/5/2011 Crown Hardware Newport Beach 22.05 1/6/2011 Crown Hardware Newport Beach 32.61 1/fi/2011 Crown Hardware Newport Beach 38.02 1/7/2011 Crown Hardware Newport Beach 9.35 1/11/2011 Crown Hardware Newport Beach 20.64 1/12/2011 Crown Hardware Newport Beach 25.87 1/18/2011 Crown Hardware Newport Beach 68.40 1/18/2012 Crown Hardware Newport Beach 72.76 2/2/2011 Crown Hardware Newport Beach 29.76 2/3/2011 Crown Hardware Newport Beach 8.69 2/4/2011 Crown Hardware Newport Beach 25.32 3/4/2011 Crown Hardware Newport Beach 6.05 3/4/2011 Crown Hardware Newport Beach 52.00 3/10/2011 Crown Hardware Newport Beach 26.08 3/28/2011 Crown Hardware Newport Beach 21.71 4/12/2011 Crown Hardware Newport Beach 17.39 4/13/2011 Crown Hardware Newport Beach 11.98 4/20/2011 Crown Hardware Newport Beach 33.63 5/2/2011 Crown Hardware Newport Beach 55.96 5/6/2011 Crown Hardware Newport Beach 40.20 5/24/2011 Crown Hardware Newport Beach 65.24 6/2/2011 Crown Hardware Newport Beach 17.38 6/13/2011 Crown Hardware Newport Beach 55.67 6/21/2011 Crown Hardware Newport Beach 41.81 7/18/2011 Crown Hardware Newport Beach 22.82 7/27/2011 Crown Hardware Newport Beach 36.60 8/1/2011 Crown Hardware Newport Beach 3.66 8/16/2011 Crown Hardware Newport Beach 28.59 8/19!2011 Crown Hardware Newport Beach 21.54 9/12/2011 Crown Hardware Newport Beach 100.15 9/16/2011 Crown Hardware Newport Seaeh 4.12 9117/2D11 Crown Hardware Newport Beach 53.86 9/17/2011 Crown Hardware Newport Beach 27.26 9/21/2011 Crown Hardware Newport Beach 118.42 9/2212011. Crown Hardware Newport Beach 17.22 10/10/2011 Crown Hardware Newport Beach 31.84 12/16/2011 Crown Hardware Huntington Beach 20.14 12/21/2011 Crown Hardware Huntington Beach 51.69 2/2/2011 Crystaliner Corporation Costa Mesa 102.12 2/26/2011 Crystaliner Corporation Costa Mesa 328.10 3/7/2011 Crystaliner Corporation Costa Mesa 195.26 3/28/2011 Crystaliner Corporation Costa Mesa 358.82 4/28/2011 Crystaliner Corporation Costa Mesa 91.35 6/2/2011 Crystaliner Corporation Costa Mesa 97.38 6/7/2011 Crystaliner Corporation Costa Mesa 137,73 6/13/2011 Crystaliner Corporation Costa Mesa 39.64 6/22/2011 Crystaliner Corporation CA 188.30 Additional inquiry needed to determine IF the following are NAC or potentially personal in nature. Y41el17 HANZICH & COMPANY IVEWPORTAQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 93 CREDIT CARD PURCHASSS YEAR 2011 DATE CHARGE LOCATION AMOUNT COMMENTS 7/8/2011 Crystaliner Corporation CA 405,68 7/15/2011 Crystaliner Corporation CA 156.83 8/8/2011 Crystaliner Corporation CA 658.30 8/16/2011 Crystaliner Corporation CA 212.43 9/22/2011 Crystaliner Corporatlon CA 132.53 9/23/2011 Crystaliner Corporation CA 98.65 10/7/2011 CrystallnerCorporation CA 253.64 10/17/2011 Crystaliner Corporation Costa Mesa 68.21 10/19/2011 Crystaliner Corporation Costa Mesa 21.66 1017.9/2011 Crystaliner Corporation Costa Mesa 109.96 10 /3 112 01 1 Crystaliner Corporation CA 4180 11/11/2011 Crystaliner Corporation Costa Mesa 3x0.14 12/2/2011 Crystaliner Corporation Costa Mesa 39.49 12/5/2011 Crysta((ner Corporation Costa Mesa 89.49 4/28/2011 D'Angelo & Sans Costa Mesa 301.47 8/8/2011 D'Ahgelo & Sons Costa Mesa 23.81 11/21/2011 D'Angelo & Sons Costa Mesa $432 12/6/2011 D'Angelo & Sons Costa Mesa 144.92 9/22/2011 Hanks Electrical Supplies Costa Mesa 230,93 3/16/2011 Harbor Freight Catalog CA 423.98 4/18/2011 Harbor Freight Tools Orange 196.13 2/8/2011 Home Depot Costa Mesa 165.19 3/4/2011 Home Depot Costa Mesa 152.01 4/4/2011 Home Depot Costa Mesa 112,43 4/5/2011 Home Depot Costa Mesa (110.85) 4/5/2011 Home Depot Costa Mesa 22,90 5/16/2011 Home Depot Costa Mesa 106.47 6/7/2011 Home Depot Costa Mesa 170.81 6/13/2011 Home Depot Costa Mesa 154.79 9/2/2011 Home Depot Costa Mesa 114.05 9/9/2011 Home Depot Costa Mesa 377.06 9/17/2011 Home Depot Costa Mesa 260.10 9/23/2011 Home Depot Costa Mesa 54.62 10/6/2011 Home Depot Costa Mesa 217.06 10/6/2011 Home Depot Costa Mesa 23.76 10/19/2021 Home Depot Costa Mesa 420.30 10/20/2011 Home Depot. Costa Mesa 25.57 11/8/2011 Home Depot Costa Mesa 141.09 3/2/2011 Maurer Marine Costa Mesa 140.20 7/12/2011 Maurer Marine Costa Mesa 50,16 7/15/2011 Maurer Marine Costa Mesa 75.48 7/15/2011 Maurer Marine Costa Mesa 14.12 7/15/2011 Maurer Marine Costa Mesa 14.12 7/19/2011 Maurer Marine Costa Mesa 119.89 9/1/2011 Maurer Marine Costa Mesa 224.65 11/21/2011 Maurer Marine Costa Mesa 78.66 4/5/2011 Michaels Costa Mesa 25.34 9/14/2011 Michaels Costa Mesa 25.86 11/30/2011 Michaels Costa Mesa 12.90 12/6/2011 Michaels Costa Mesa 17,20 11/28/2011 Rockier Woodwork Orange 40.92 9/12/2011 West Coast Marine Service CA 10.98 1/3/2011 West Marine Newport Beach 202.55 1/5/2011 West Marine Newport Reach 135.04 1/6/2011 West Marine Newport Beach 31.16 1/6/2011 West Marine Newport Beach 192.09 1/7/2011 West Marine Newport Beach 85.88 1/12/2011 West Marine Newport Beach 103.20 3OF6 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT COMMENTS 1/13/2011 West Marine Newport Beach 74.58 1/13/2011 West Marine Newport Beach 8.27 V19/2011 West Marine Newport Beach 77.13 2/1/2011 West Marine Newport Beach 116.05 2/7/2011 West Marine Newport Beach 63.30 2/21/2011 West Marine Newport Beach 15.23 3/3/2011 West Marine Newport Beach 252.70 3/9/2011 West Marine Newport Beach 152.52 3/11/2011 West Marine Newport Beach 233.59 3/28/2011 West Marine Newport Beach 154.84 4/14/2011 West Marine Newport Beach 193.53 4/20/2011 West Marine Newport Beach 39.82 4/20/2011 West Marine Newport Reach 522.00 4/21/2011 West Marine Newport Beach 1,027.53 4/26/2011 West Marine Newport Beach 162.25 4/28/2011 West Marine Newport Beach 10.61 5/3/2011 West Marine Newport Beach 522.00 5/4/2011 West Marine Newpart Beach 13,33 5/5/2011 West Marine Newport Beach 107.70 5/6/2011 West Marine Newport Beach 293.62 5/13/2011 West Marine Newport Beach 11289.78 5/20/2011 West Marine Newport Beach 718.88 6/8/2011 West Marine Newport Beach 49.65 6/8/2011 West Marine Newport Beach 97.64 6/9/2011 West Marine Newport Beach 1,044.00 6/17/2011 West Marine Newport Beach 72,55 6/23/2011 West Marine Newport Beach 69.43 6/27/2011 West Marine Newport Beach 605.47 6/28/2011 West Marine Newport Beach 431,04 7/6/2011 West Marine Newport Beach 35.83 7/6/2011 West Marine Newport Beach 21.66 7/6/2011 West Marine Newport Beach 152.11 7/7/2011 West Marine Newport Beach 37.64 7/12/2011 West Marine Newport Beach 330.70 7/15/2011 West Marine Newport Beach 363.59 7/19/2011 West Marine Newport Beach 204.31 7/25/2011 West Marine Newport Beach (27.36) 7/25/2011 West Marine Newport Beach 165.35 7/28/2011 West Marine Newport Beach 172,87 8/2/2011 West Marine Newport Beach 669.15 8/11/2011 West Marine Newport Beach 233.14 8/19/2011 West Marine Newport Beach 232.94 8/31/2011 West Marine Newport Beach 198.51 9/1/2011 West Marine Newport Beach 335.30 9/8/2011 West Marine Newport Beach 197.16 9/16/2011 West Marine Newport Beach 301.06 9/22/2011 West Marine Newport Beach 388.07 9/27/2011 West Marine Newport Beach 261.14 10/4/2011 West Marine Newport Beach 4.43 10/10/2013 West Marine Newport Beach 62.84 10/10/2011 West Marine Newport Beach 7,22 10/14/2011 West Marine Newport Beach 95.57 10/14/2011 West Marine Newport Beach 43.38 10/19/2011 West Marine Newport Beach 10.67 10/21/2011 West Marine Newport Beach 46.68 10/28/2011 West Marine Newport Beach 5.82 11/8/2011 West Marine Newport Beach 183.27 11/14/2011 West Marine Newport Beach 133.09 NEW PORT AQUATICS CENTER EMPLOYEE ir3 CREDIT CARD PURCHASES YEAR 2011 EX9191 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE 83 CREDIT CARD PURCHASES YEAR 2011 DATE CHARGE LOCATION AMOUNT COMMENTS 11/15/2011 West Marine Newport Beach 49,01 11/21/2011 West Marine Newport Beach 114.25 11/23/2011 West Madne Newport Beach 21.66 12/7/2011 West Marine Newport Beach 190.73 12/13/2011 West Marine Newport Beach 25.94 27,438.90 Food 2/4/2011 Ratphs Newport Beach 51.80 Additional inquiry needed to 2/11/2011 Ruby's Sandwich Saloon Costa Mesa 26,00 determine if the following are 2/17/2011 McDonald's Norco 8.46 NAC or potentially personal 3/31/2011 The Little Knight Costa Mesa 72,00 in nature. 5/2/2011 Ralphs Newport Beach 15.42 5/412011 Ruby's Sandwich Saloon Costa Mesa 34.44 5/6/2011 The Pizza Bakery Newport Beach 30.33 5/27/2011 Ratphs Costa Mesa 46.43 6/8/2011 Irvine Ranch Market Costa Mesa 3.26 6/30/2011 Los Primus Cantina Costa Mesa 24.99 7/5/2011 Ratphs Costa Mesa 155.98 8/5/2011 Ralphs Newport Beach 11.64 9/22/2011 Chronic Tacos Newport Beach 8192 9/23/2011 Ratphs Costa Mesa 73,93 5/28/2011 Pick Up Stlx Newport Beach 6.99 9/30/2011 Ralphs Costa Mesa 66.51 10/13/2011 7 -Eleven Costa Mesa 14.50 10/13/2011 Ruby's Sandwich Saloon Costa Mesa 30.34 10/14/2011 Banzai Bowls Costa Mesa 24.25 10/19/2011 Wendys Costa Mesa 28.26 10/21/2,011 Pick Up Stlx Newport Beach 111,97 10/24/2011 Ruby's Sandwich Saloon Costa Mesa 34.80 10/28/2011 Tam Bell Costa Mesa 24.29 11/11/2011 Chlpotle Costa Mesa 29.52 11/18/2011 Ruby's Sandwich Saloon Costa Mesa 17,94 11/28/2011 Ruby's Sandwich Saloon Costa Mesa 10.18 12/7/2011 Chronic Tacos Newport Beach 16.54 12/7/2011 Pick Up Stlx Newport Beach 41,74 12/8/2011 7 -Eleven Costa Mesa 8.78 12/8/2011 Ruby's Sandwich Saloon Costa Mesa 43.39 12/9/2011 The Flame Broiler Costa Mesa 27.11 12/9/2011 Banzal Bowls Costa Mesa 29.00 12/10/2011 Choito Costa Mesa 37.17 12/12/2011 Ruby's Sandwich Saloon Costa Mesa 21.44 12/15/2011 Wendys Costa Mesa 8,06 12/16/2011 Carl's Jr Costa Mesa 38.04 12/23/2011 Ralphs Newport Beach 7.90 12/23/2011 Pick Up Stlx Newport Beach 50.99 1,293.51 Office Supplies 5/11/2011 Staples Costa Mesa 126.32 6/8/2011 Staples Costa Mesa 159.74 7/1/2011 Staples Costa Mesa 74.77 9/14/2011 Staples Costa Mesa 54.56 11/11/2011 Staples Costa Mesa 33.31 448.70 Travel - Unknown 412112011 Southwest Airlines SMF - SNA 239.40 Additional inquiry needed to 5OF6 HANZICH & COMPANY CERTIFIED PUBUC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT 5/2/2011 SouthwestAlrllnes SMF -SNA 74.00 4/8/2011 PlIot Ehrenberg AZ 55.39 4/9/2011 Pllot Ehrenberg AZ 58.63 4/9/2011 Valero In the Zone Scottsdale AZ 9.36 4/$/2011 Circle K Tempe AZ 50.52 4B7.30 38,042.42 NEWPORT AQUATICS CENTER EMPLOYEE S3 CREDIT CARD PURCHASES YEAR 2011 COMMENTS determine if the fallowing are NAC or potentlally personal In nature. 6OF6 HAN2ICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 43 CREDIT CARD PURCHASES YEAR 2012 DATE CHARGE Auto/Truck Repair 2/16/2012 Allen Tire 9/10/2012 Allen Tire Fuel 1/21/2012 2/17/2012 2/17/2012 2/27/2012 4/12/2012 4/15/2012 4/20/2012 5/22/2012 5/25/2012 5/25/2012 6/14/2012 6/29/2012 8/6/2012 8/10/2012 9/10/2012 9/20/2012 10/26/2012 Supplies- Shop 10/18/2012 9/10/2012 9/13/2012 9/20/2012 9/24/2012 10/10/2012 10/11/2012 10/23/2012 10/23/2012 10/23/2012 1119/2012 11/15/2012 11/16/2012 11/19/2012 11/21/2012 12/312012 12/26/2012 1/9/2012 1/17/2012 2/8/2012 2/8/2012 2/8/2012 2/9/2012 2/14/2012 2/16/2012 2/27/2012 shell oil Chevron Union 76 Union 76 Shell Oil Chevron Shell Oil Chevron Chevron Union 76 Chevron Chevron Exxon Mobil Chevron Chevron Chevron Chevron AJ Wholesale Crown Ace Hardware Crown Ace Hardware Crown Atte Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Hardware Crown Hardware Crown Hardware Crown Hardware Crown Hardware Crown Hardware Crown Hardware Crown Hardware Crown Hardware LOCATION Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa mesa Costa Mesa Santa Ana Newport Beach Santa Ana Costa Mesa Costa Mesa Costa Mesa Newport Beach Costa Mesa Irvine Costa Mesa Costa Mesa Newport Beach Newport Beach CA Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Huntington Beach Huntington Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach AMOUNT COMMENTS 1,004.99 Additional inquiry needed to 107.74 determine if the following are 1,112.73 NAC or potentially personal in nature. 80.95 50.66 41.84 42.01 90.00 87.32 90.00 124.22 56.54 20.33 54.99 34.20 74.14 50.53 81.73 62.87 64,36 1,106.69 970.92 51.10 10.76 72.87 92.61 38.10 6.57 5.92 40.92 1.62 14.63 12.91 40.58 14.40 76.46 13.46 19.92 10.78 50.02 36,59 19.36 37.66 20.43 1.72 96.94 163.66 Additional inquiry needed to Tat one day determine if the following are NAC or potentially personal in nature. 2x one day Additional inquiry needed to determine If the following are NAC or potentially personal In nature. 1of5 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT COMMENTS 3/20/2012 Crown Hardware Newport Beach 19.08 4/2/2012 Crown Hardware Newport Beach 23.66 4/5/2012 Crown Hardware Newport Beach 43.04 4/S/2012 Crown Hardware Newport Beach 22.50 4/6/2012 Crown Hardware Newport Beach 43,04 4/25/2012 Crown Hardware Newport Beach 8.05 5/1/2012 Crown Hardware Newport Beach 14.54 5/24/2012 Crown Hardware Newport Beach 69.98 5/31/2012 Crown Hardware Newport Beach 5.81 6/13/2012 Crown Hardware Newport Beach 31.45 6/14/2012 Crown Hardware Newport Beach 4.09 6/25/2012 Crown Hardware Newport Beach 11.46 7/27/2012 Crown Hardware Newport Beach 32.06 8/1/2012 Crown Hardware Newport Beath 22.60 8/1/2012 Crown Hardware Newport Beach 32.31 8/23/2012 Crown Hardware Newport Beach 19.92 1/18/2012 Crystaliner Corporation Costa Mesa 210.81 2/24/2012 Crystaliner Corporation Costa Mesa 176.39 2/28/2012 Crystailner Corporation Costa Mesa 196.27 3/23/2012 Crystaliner Corporation Costa Mesa 61.26 4/3/2012 Crystaliner Corporation Costa Mesa 438.38 4/9/2012 Crystallner corporation Costa Mesa 300.57 6/15/2012 Crystaliner Corporation Costa Mesa 163.46 7/1112012 Crystallner Corporation Costa Mesa 25.32 7/1112012 Crystaliner Corporation Costa Mesa 160.39 7/1912012 Crystaliner Corporation Costa Mesa 136,30 7/23/2012 Crystaliner Corporation Costa Mesa 136,53 7/24/2012 Crystaliner Corporation Costa Mesa 81,89 8/3/2012 Crystallner Corporation Costa Mesa 151.60 8/9/2012 Crystaliner Corporation Costa Mesa 375,40 8/10/2012 Crystaliner Corporation Costa Mesa 99.99 10/22/2012 Crystaliner Corporation Costa Mesa 41.59 11/13/2012 Crystaliner Corporation Costa Mesa 52,04 7/16/2012 CTI Abrasives Carbide Santa Ana Z64.53 1/30/2012 D'Angelo & Sons Costa Mesa 13.20 1/31/2012 D`Angelo & Sons Costa Mesa 175.40 2/13/2012 D'Angelo & Sons Costa Mesa 209.09 7/17/2012 D'Angelo & Sons Costa Mesa 152.08 11/21/2012 D'Angelo & Sons CA 167.01 12/19/2012 D'Angelo & Sons Costa Mesa 34.81 6/29/2012 Ganahl Lumber Costa Mesa 10.62 4/4/2012 Hanks Electrical Supplies Costa Mesa 187.12 4/512012 Hanks Electrical Supplies Costa Mesa 30.71 9/18/2012 Hanks Electrical Supplies Costa Mesa 129.30 10/12/2012 Hanks Electrical Supplies Costa Mesa 191.87 11/15/2012 Hanks Electrical Supplies Costa Mesa 190.59 12/27/2011 Home Depot Costa Mesa 130.31 12/30/2011 Home Depot Costa Mesa 71,49 1/20/2012 Home Depot Costa Mesa 51.53 2/1/2012 Home Depot Costa Mesa 174.29 2/14/2012 Home Depot Costa Mesa 67.75 2/14/2012 Home Depot Santa Ana 31.22 Z/24/2 D12 Home Depot Costa Mesa 7.08 4/5/2012 Home Depot Costa Mesa 39.34 NEWPORT AQUATICS CENTER EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 2012 2of5 HANZJCH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 2012 DATE CHARGE LOCATION AMOUNT COMMENTS 5/3/2012 Home Depot Costa Mesa 139.44 5/16/2012 Home Depot Costa Mesa 151.21 8/23/2012 Home Depot Costa Mesa 37.80 8/30/2012 Home Depot Costa Mesa 10.21 10/11/2012 Home Depot Costa Mesa 13.58 10/24/2012 Home Depot Costa Mesa 57.97 10/29/2012 Home Depot Costa Mesa 550.12 11/1/2012 Horne Depot Costa Mesa 417.81 11/15/2012 Home Depot Costa Mesa 159.33 11/26/2012 Home Depot Costa Mesa 63.99 11/30/2012 Home Depot Costa Mesa 120.10 12/11/2012 Home Depot Costa Mesa 187.82 2/7/2012 Maurer Marine Costa Mesa 442.84 5/1/2012 Maurer Marine Costa Mesa 108.63 8/31/2012 Maurer Marine Costa Mesa 9,670.85 1/21/2012 Michaels Costa Mesa 24.49 2/1/2012 Sher -Fah Unlimited, Inc CA 228.71 3/23/2012 Stoll Engine Cc Costa Mesa 15.12 12/20/2012 Stoll Engine Cc Costa Mesa 31.20 12/29/2(111 West Marine Newport Beach 66.64 1/3/2012 West Marine Newport Beach 191,56 1/7/2012 West Marine Newport Beach 37.11 1/11/2012 West Marine Newport Beach 478.36 1/19/2012 West Marine Newport Beach 216.89 1/21/2012 West Marine Newport Beach 38.35 1/30/2012 West Marine Newport Beach 121.88 212/2012 West Marine Newport Beach 94.83 2/7/2012 West Marne Newport Beach 26.90 2/812012 West Marine Newport Beach 80.71 2/14/2012 West Marine Newport Beach 50.74 2/15/2012 West Marine Newport Beach 254.10 2/23/2012 West Marine Newport Beach 339.70 2/28/2012 West Marine Newport Beach 114.09 2/28/2012 West Marine Newport Beach 23.60 3/12/2012 West Marine Newport Beach 152.19 3/23/2012 West Marine Newport Beach 166.70 4/23/2012 West Marine Newport Beach 48.34 4/23/2012 West Marine New port Beach 278.00 4/25/2012 West Marine Newport Beach 226.44 5/2/2012 West Marine Newport Beach 84.17 5/9/2012 West Marine Newport Beach 53.57 5/17/2012 West Marine Newport Beach 207.00 5/18/2012 West Marine Newport Beach 107.86 5/21/2012 West Marine Newport Beach 212.90 5/24/2012 West Marine Newport @each 411,46 5/24/2012 West Marine Newport Beach 124.99 5/31/2012 West Marine Newport Beach 22.76 6/4/2012 West Marine Newport Beach 106.24 6/6/2012 West Marine Newport Beach 339.77 6/6/2012 West Marine Newport Beach 20.04 6/7/2012 West Marine Newport Beach 94.51 6/11/2012 West Marine Newport Beach 10.34 6/18/2012 West Marine Newport Beach 209.62 6/25/2012 West Marine Newport Beach 44.35 3of5 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE q3 CREDIT CARD PURCHASES YEAR 2017 DATE CHARGE LOCATION AMOUNT COMMENTS 6/75/2012 West Marine Newport Beach 466.20 6/27/2012 West Marine Newport Beach 87.61 7/5/2012 West Marine Newport Beach 195.62 7/23/2012 West Marine Newport Beach 67.52 8/8/2012 West Marine Newport Beach 152.15 8/14/201.2 West Marine Newport Beach 190.69 9/4/2012 West Marine Newport Beach 257.15 9/4/2012 West Marine Newport Beach 161.19 9/11/2012 West Marine Newport Reach 221.47 9/20/2012 West Marine Newport Beach 18.30 10/18/2011 West Marine Newport Beach 534.01 10/19/2012 West Marine Newport Beach 103.71 11/2/2012 West Marine Newport Beach 40.74 11/28/2012 West Marine Newport Beach 481.18 11/28/2012 West Marine Newport Beach 95.95 12/5/Z01Z West Marine Newport Beach 129.73 12/10/2012 West Marine Newport Beach 51.36 12/13/2012 West Marine Newport Beach 190.12 12/17/2012 West Marine Newport Beach 105.12 12/20/2012 West Marine Newport Beach 156.15 28,655.63 food 12/30/2011 Ralphs Costa Mesa 12.63 Additional inquiry needed to 1/11/2012 Ruby's Sandwich Saloon Costa Mesa 18.13 determine if the following are 11:1,812012 Ruby's Sandwich Saloon Costa Mesa 10.24 NAC or potentially personal 1/24/2012 Massimos Pizza & Pasta Costa Mesa 9.57 in nature. 1/25/2012 Ruby's Sandwich Saloon Costa Mesa 22.17 5/10/2012 Ralphs Newport Beach 37.64 5/10/2012 Smart N Final Costa Mesa 322.55 9/1912012 Ruby's Sandwich Saloon Costa Mesa 18,21 451.14 Office Supplies 5/3/2012 Staples Costa Mesa 117,92 6/4/2012 Staples Costa Mesa 30.16 6/14/2012 Staples Costa Mesa 46.30 6/18/2012 Staples Costa Mesa 28.19 222.57 Other - Unknown 6/5/2012 Mail to Go Costa Mesa 160.40 Additional inquiry needed to 1112112012 Mail to Go Costa Mesa 82,46 determine It the following are 4/2312012 Patagonia Mail Order NV 2,446.25 NAC or potentially personal 12/29/2011 USPS Newport Beach 13.20 In nature. 2,702-31 Travel - Unknown 4/13/2012 BB Travel Center Blythe 67,24 Additional inquiry needed to 4/12/2012 Chevron Sun City 31.38 determine if the following are 98.62 NAC or potentially personal In nature. Gas/Travel Unknown 4/15/2012 Circle K Tempe AZ 79.78 Additional Inquiry needed to 4of5 MANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE 4/15/2012 CHARGE LOCATION Quarnsite Petro Grp, LLC Phoeniz A2 NEWPORT AQUATICS CENTER EMPLOYEE #3 CREDIT CARD PURCHASES AMOUNT COMMENTS 48.02 determine if the following are 127.80 NAC or potentially personal in nature. 34,477.49 r� YEAR 2012 6T -TV HAN2tCH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT COMMENTS Auto/Truck Repair NEWPORT AQUATICS CENTER EMPLOYEE 43 CREDIT CARD PURCHASES YEAR 2013 6/18/2013 O'Reilly Auto Costa Mesa 129.59 AddItlonal Inquiry heeded to 7/25/2013 Big 0 Tires Costa Mesa 390.03 determine if the following are 7/25/2033 Big 0 Tires Costa Mesa 457.97 NAC or potentially personal 9/4/2013 Beach Cities Car Wash Costa Mesa 26.00 In nature. 9/26/2013 Big 0 Tires Costa Mesa 87.71 1,091.30 Fuel 1/22/2013 Chevron Costa Mesa 85.60 Additional inquiry needed to 2/8/2013 Chevron Newport Beach 88,34 determine if the following are 4/5/2013 Chevron Newport Beach 70.40 NAC or potentlally personal 5/3/2013 Chevron Newport Beach 86.69 2x one day in nature. 5/3/2013 Union 76 Costa Mesa 91.01 5/13/2013 Chevron Costa Mesa 98.82 5/16/2013 Union 76 Costa Mesa 84,24 5/1712013 Chevron Costa Mesa 40.14 3x one day 5/17/2013 Chevron Costa Mesa 90.00 5/17/2013 Chevron Costa Mesa 41.99 5/30/2013 Chevron Newport Beach 75.27 6/3/2013 Union 76 Costa Mesa 54.13 6/7/2013 Chevron Costa Mesa 60.92 6/13/2013 Union 76 Costa Mesa 55.93 6/28/2013 Chevron Costa Mesa 74,87 2x one day 6/28/2013 Union 76 Costa Mesa 51,64 7/1/2013 Union 76 Costa Mesa 60.46 7/5/2013 Chevron Costa Mesa 111.79 7/1S/2013 Chevron Costa Mesa 63.35 7/2S/2013 Union 76 Costa Mesa 99.53 8/7/2013 Chevron Costa Mesa 78,19 8/9/2013 Chevron Costa Mesa 58.43 8/20/2013 Union 76 Costa Mesa 5,26 2x 8/20/2013 Union 76 Costa Mesa 46,32 9/4/2013 Chevron Costa Mesa 112.56 9/5/2013 Chevron Costa Mesa 71.13 2x one day 9/5/2013 Union 76 Costa Mesa 66.80 9/8/2013 Chevron Costa Mesa $0.03 10/18/2013 Chevron Costa Mesa 77.10 10/23/2013 Union76 Costa Mesa 97.95 2x 10/23/2013 Union 76 Costa Mesa 10.52 10/25/2013 Chevron Costa Mesa 101.57 11/5/2013 Chevron Newport Beach 83.32 11/8/2013 Chevron Costa Mesa 51.11 11/11/2013 Chevron Newport Beach 68.83 11/18/2013 Union 76 Costa Mesa 1.98 111 18/2013 Union 76 Costa Mesa 90,71 12/13/2013 Union 75 Costa Mesa 92.08 2,648.91 Outrigger Catalina 9/7/2013 Avalon Fuel Dock Avalon 162.55 1of5 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT Medical 12/18/2013 CVS Pharmacy Newport Beach 97.39 Supplies - Shap 1/9/2013 Crown Ace Hardware Newport Beach 38.52 1/11/2013 Crown Ace Hardware Newport Beach 37.21 1/14/2013 Crown Ace Hardware Newport Beach 69.04 1/15/2013 Crown Ace Hardware Newport Beach 7.55 1/30/2013 Crown Ace Hardware Newport Beach 11.33 2/20/2013 Crown Ace Hardware Newport Beach 10,23 2/21/2013 Crown Ace Hardware Newport Beach $0.05 2/21/2013 Crown Ace Hardware Newport Beach 110.12 2/26/2013 Crown Ace Hardware Newport Beach 19.79 3/8/2013 Crown Are Hardware Newport Beach 58.29 3/19/2013 Crown Ace Hardware Newport Beach 30.06 4/19/2013 Crown Ace Hardware Newport Beach 56.66 4/30/2013 Crown Ace Hardware Newport Beach 46.36 5/2/2013 Crown Ace Hardware Newport Beach 51.82 5/14/2013 Crown Ace Hardware Newport Beach 31.28 5/20/2013 Crown Ace Hardware Newport Beach 57,22 5/23/2013 Crown Ace Hardware Newport Beach 51.84 5/28/2013 Crown Ace Hardware Newport Beach 87.45 5/28/2013 Crown Ace Hardware Newport Beach 17.44 5/28/2013 Crown Ace Hardware Newport Beach 32.39 6/4/2013 Crown Ace Hardware Newport Beach 24,82 615/2013 Crown Ace Hardware Newport Beach 73.93 6/5/2013 Crown Ace Hardware Newport Beach 4.31 6/6/2013 Crown Ace Hardware Newport Beach 49.12 6/6/2013 Crown Ace Hardware Newport Beach 27.48 6/20/2013 Crown Ace Hardware Newport Beach 32.39 6/20/2013 Crown Ace Hardware Newport Beach 37.90 6/24/2013 Crown Ace Hardware Newport Beach 6.16 7/1/2013 Crown Ace Hardware Newport Beach 25.89 7/2/2013 Crown Ace Hardware Newport Beach 16.18 7/23/2013 Crown Ace Hardware Newport Beach 16,13 7/26/2013 Crown Ace Hardware Newport Beach 9.47 8/14/2013 Crown Ace Hardware Newport Beach S2.99 8/20/2013 Crown Ace Hardware Newport Beach 9.69 8/28/2013 Crown Ace Hardware Newport Beach 58.30 10/24/2013 Crown Ace Hardware Newport Beach 52,90 11/12/2013 Crown Ace Hardware Newport Beach 38.85 11/14/2013 Crown Ace Hardware Newport Beach 21,59 11/18/2013 Crown Ace Hardware Newport Beach 20.49 11/25/2013 Crown Ace Hardware Newport Beach 29.32 11/27/2013 Crown Ace Hardware Newport Beach 44.25 12/9/2013 Crown Ace Hardware Newport Beach 62.61 12/16/2013 Crown Ace Hardware Newport Beach 45.31 12/17/2013 Crown Ace Hardware Newport Beach S8.28 12/20/2013 Crown Ace Hardware Newport Beach 113.38 1/28/2013 D'Angelo Costa Mesa 453,92 3/15/2013 D'Angelo Costa Mesa 154,62 11/4/21)13 D'Angelo Costa Mesa 234,43 11/21/2013 ])'Angelo Costa Mesa 136.19 NEWPORT AQUATICS CENTER EMPLOYEE N3 CREDIT CARD PURCHASES YEAR 2013 COMMENTS Additional inquiry needed W determine If the following are NAC or potentially personal in nature. 2of5 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT COMMENTS 7/25/2013 Hanks Electrical Supplies Costa Mesa 96.60 11/21/2013 Hanks Electrical Supplies Costa Mesa 192.97 12/1612013 Hanks Electrical Supplies Costa Mesa 328.07 12/17/2013 Hanks Electrical Supplies Costa Mesa 144.89 10/30/2013 Hoffman's Paint Santa Ana 395,10 10/30/2013 Hoffman's Paint Santa Ana 341.80 12/10/2013 Hoffman's Paint Santa Ana 746.04 12/31/2012 Home Depot Costa Mesa 79.16 1/24/2013 Home Depot Costa Mesa 289.17 1/28/2013 Home Depot Costa Mesa 310.44 1/28/2013 Home Depot Costa Mesa 63.59 2/7/2013 Home Depot Costa Mesa 148.19 5/1/2013 Home Depot Costa Mesa 136.75 5/16/2013 Home Depot Costa Mesa 226.29 6/17/2013 Home Depot Costa Mesa 330.42 7/11/2013 Home Depot Costa Mesa 154.03 7130/2013 Home Depot Costa Mesa 68.13 9/11/2013 Home Depot Costa Mesa 55.46 20/25/2013 Home Depot Costa Mesa 43.51 12/23/2013 Home Depot Costa Mesa 232.29 3/19/2023 Maurer Marine Costa Mesa 44.06 3/28/2013 Maurer Marine Costa Mesa 61.19 5/3/2013 Maurer Marine Costa Mesa 153.71 6/24/2033 Maurer Marine Costa Mesa 55.57 7/15/2013 Maurer Marine Costa Mesa 535.85 7/23/2013 Maurer Marine Costa Mesa 220.52 8/14/2013 Maurer Marine Costa Mesa 216.09 8/16/2013 Maurer Marine Costa Mesa 203.64 8/20/2013 Maurer Marine Costa Mesa 9.26 10/3/2013 Maurer Marine Costa Mesa 1,081.67 10/3/2013 Maurer Marine Costa Mesa 378.81 11/19/2013 Maurer Marine Costa Mesa 165.34 11121/2013 Maurer Marine Costa Mesa 31.86 10/25/2013 Michaels Stores Costa Mesa 27.45 5/9/2013 Pureglass Costa Mesa 28.97 12/12/2913 Rainbow Disposal Co Huntington Beach 25.00 1/15/2013 Revchem Composites Costa Mesa 446.26 1/17/2013 Revchem Composites Costa Mesa 72.09 2/1/2013 Revchem Composites Costa Mesa 71.44 2/7/2013 Revchem Composites Costa Mesa 177.66 2%22/2013 Revchem Composites Costa Mesa 110.72 3/4/2013 Revchem Composites Costa Mesa 102,60 3/13/2013 Revchem Composites Costa Mesa 178.04 4/16/2013 Revchem Composites Costa Mesa 270.59 4/17/2013 Revchem Composites. Costa Mesa 194.79 4/30/2013 Revchem Composites Costa Mesa 55.62 5/13/2013 Revchem Composites Costa Mesa 121.07 5/21/2013 Revchem Composites Costa Mesa 686.29 5/29/2013 Revchem Composites Costa Mesa 29,05 6/19/2013 Revchem Composites Costa Mesa 132.08 6/28/2013 Revchem Composites Costa Mesa 102.60 7/8/2013 Revchem Composites Costa Mesa 215.46 8/20/2013 Revchem Composites Costa Mesa 440.79 8/29/2013 Revchem Composites Costa Mesa 195.59 NEWPORT AQUATICS CENTER EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 2013 3of5 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 43 CREDIT CARD PURCHASES YEAR 2013 IRATE CHARGE LOCATION AMOUNT COMMENTS 10/8/2013 Revchem Composites Costa Mesa 95.85 11/21/2013 Revchem Composites Costa Mesa 8.96 11/22/2013 Revchem Composites Costa Mesa 370.62 12/17/2013 Revchem Composites Costa Mesa 119.61 2/25/2013 Sher -Fab Unlimited, Inc CA 240.35 12/28/2012 West Marine Newport Beach 50.20 1/2/2013 West Marine Newport Beach 334.62 1/8/2013 West Marine Newport Beach 155.22 1/9/2013 West Marine Newport Beach 149.71 1/11/2013 West Marine Newport Beach 129.34 1/1512013 West Marine Newport Beach 80.30 1/25/2013 West Marine Newport Beach 37.72 1/31/2013 West Marine Newport Beach 74.23 2/5/2013 West Marine Newport Beach 401.09 215/2013 West Marine Newport Beach 97.20 2/7/207.3 West Marine Newport Beach 164.49 2/19/2013 West Marine Newport Beach 76.42 2/22/2013 West Marine Newport Beach 148.64 3/5/2013 West Marine Newport Beach 159.69 3/7/2013 West Marine Newport Beach 381.45 3/11/2013 West Marine Newport Beach 71.09 3/13/2013 West Marine Newport Beach 9.60 a/1312013 West Marine Newport Beach 86.41 3/15/2013 West Marine Newport Beach 189.94 3/18/2013 West Marine Newport8each 193.13 3/19/2013 West Marine Newport Beach 310.90 3/25/2013 West Marine Newport Beach 106.50 4/2/2013 West Marine Newport Beach 105.29 4/3/2013 West Marine Newport Beach 131.97 5/3/2013 West Marine Newport Beach 105.89 5/1612013 West Marine Newport Beach 756.13 5/23/2013 West Marine Newport Beach 362.37 5/24/2013 West Marine Newport Beach 432.01 5/29/2013 West Marine Newport Reach 39.05 6/4/2013 West Marine Newport Beach 26.56 6/5/2013 West Marine Newport Beach 36.09 6/18/2013 West Marine Newport Beach 360.8 6/20/2013 West Marine Newport Beach 41.17 6/20/2013 West Marine Newport Beach 47.95 7/2/2013 West Marine Newport Beach 78.67 7/15/2013 West Marine Newport Beach 272.73 7/15/2013 West Marine Newport Beach 41416 7/16/2013 West Marine Newport Beach 33.35 7/16/2013 West Marine Newport Beach 179.93 7/17/2013 West Marine Newport Beach 140.44 7/24/2013 West Marine Newport Beach 60.12 7/2912013 West Marine Newport Beach 121.99 7/29/2013 West Marine Newport Reach 61.97 8/1/2013 West Marine Newport Beach 439.94 8/2/2013 West Marine Newport Beach 48.48 8/9/2013 West Marine Newport Beach 78.43 8/12/2013 West Marine Newport Beach 135.67 8/12/2013 West Marine Newport Beach 85.57 8/14/2013 West Marine Newport Beach 41.29 4 of 5 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE 8/16/2013 West Marine 8/20/2013 West Marine 8/23/2013 West Marine 8/28/2013 West Marine 8/30/2013 West Marine 9/3/2013 West Marine 9/10/2013 West Marine 9/20/2013 West Marine 9/25/2013 West Marine 10/28/2013 West Marine 10/2912013 West Marine 11/12/2013 West Marine 12/12/2013 West Marine 12/20/2013 West Marine Food 2/1/2013 Starbucks 2/20/2013 Ruby's Sandwich Saloon 3/1/2013 Ralphs 3/16/2013 Albertsons 7/2/2013 Ralphs 8/5/2013 Coffee Bean Store 8/5/2013 Coffee Bean Store 8/22/2013 Ralphs 8/22/2013 Banzai Bowls 8/29/2013 7 -Eleven 10/4/2013 Smart N Final 10/25/2013 Chipotle 11/1/2013 Ralphs Event Rentals 10/18/2013 Baker Party Rentals 10/28/2013 Baker Party Rentals Other - Unknown 5/14/2013 Go Daddy -corn 11/14/2013 Mail Boxes Etc. 11115/2013 Mail Boxes Etc. 6/7/2013 Mail to Go 11/1/2013 Restaurant Depot 11/1/2013 Restaurant Depot 11/5/2013 Restaurant Depot LOCATION Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Irvine Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Newport Beach Newport Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa A2 Newport Beach Newport Beach Costa Mesa Fountain Valley Fountain Valley Fountain Valley AMOUNT 56.42 79.86 176.74 56.42 152.44 510.54 323.99 10659 258.17 83.72 60.95 211.62 167.42 39.75 25,165.59 7.50 25,18 34.09 115.23 12.36 3.85 12.95 26.02 44.50 10.69 180.90 20.09 183.34 676.70 237.00 (40.00) 197.00 52A4 75.95 25.00 28.93 866.40 770.71 (269.64) 1,549.39T 31,588.83 NEWPORT AQUATICS CENTER EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 2013 COMMENTS Additional inquiry needed to determine if the following are NAC or potentially personal In nature. Additional inquiry needed to determine if the following are NAC or potentially personal in nature. 5Of5 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT Auto/Truck Repair 8/18/2014 Allen Tire Costa Mesa 1,612.91 11/14/2014 Big O Tires CA 130.73 5/1712014 Connell Chevrolet CA 592.44 5/2112014 O'Reilly Auto Costa Mesa 189.07 7/3/2014 O'Reilly Auto Costa Mesa 38.85 9/3/2014 O'Reilly Auto Costa Mesa 63.67 2,627.67 Fuel 1/9/2014 Union 76 Costa Mesa 75.00 1/10/2014 Chevron Newport Beach 61.08 1/10/2014 Chevron Newport Beach 61.62 1/13/2014 Union 76 Costa Mesa 75.00 1/14/2014 Union 76 Costa Mesa 75,00 1/22/2014 Union 76 Costa Mesa 2.60 1/22/2014 Union 76 Costa Mesa 75.00 1/23/2014 Union 76 Costa Mesa 64.29 1/24/2014 Chevron Costa Mesa 60.29 1./24/2014 Chevron Costa Mesa 86.92 1/31/2014 Union 76 Costa Mesa 7.5.00 1/31/2014 Union 76 Costa Mesa 55.95 2/11/2014 Chevron Costa Mesa 39.34 2/26/2014 Union 76 Costa Mesa 49.31 2/26/2014 Union 76 Costa Mesa 75.00 2/27/2014 Union 76 Costa Mesa 36.94 3/6/2014 Union 76 Costa Mesa 75.00 3/7/2014 Union 76 Costa Mesa 75.00 3/71ZU14 Unton 76 Costa Mesa 2.80 3/10/2014 Union 76 Costa Mesa 66.09 3/10/2014 Union 76 Costa Mesa 2.82 3/IZ/2014 Union 75 Costa Mesa 67.50 3/14/2014 Chevron Newport Beach 79.90 3/31/2014 Union 76 Costa Mesa 26.26 3/31/2014 Union 76 Costa Mesa 75.00 4/7/2014 Chevron Newport Beach 95.58 4/7/2014 Union 76 Costa Mesa 75.00 4/7/2014 Union 76 Costa Mesa 45,13 4/10/2014 Chevron Newport Beach 69.73 4/10/2014 Chevron Newport Beach 97.80 4/15/2014 Chevron Newport Beach 84.79 4/23/2014 Chevron Costa Mesa 43.22 5/2/2014 Union 76 Costa.Mess 63.40 5/7/2014 Union 76 Costa Mesa 56.56 5/12/2014 Chevron Newport Beach 90.97 5/12/2014 Union 75 Costa Mesa 86.91 5/14/2014 Exxon Mobil Costa Mesa 60.35 5/14/2014 Exxon Mobil Costa Mesa 42.05 5/17/2014 Exxon Mobil Costa Mesa 80.43 5/19/2014 Chevron Newport Beach 64.12 5/21/2014 Union 76 Costa Mesa 81.48 5/22/2014 Chevron Newport Beach 46.10 NEWPORT AQUATICS CENTER EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 2014 COMMENTS Additional inquiry needed to determine if the following are NAC or potentlaIIV personal In nature. Additional inquiry needed to determine if the following are NRC or potentially personal in nature. 1of7 HANYICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE #3 CREDIT CARO PURCHASES YEAR 2014 DATE CHARGE LOCATION AMOUNT COMMENTS 5/24/2014 Chevron Newport Beach 78.65 6/2/2014 Union 76 Costa Mesa 80.71 6/4/2014 Chevron Newport Beach 73.38 6/7/2014 Chevron Newport Beach 68.72 6/20/2014 Union 76 Costa Mesa 45.80 6/21/2014 Chevron Newport Beach 74.09 6/27/2014 Union 76 Costa Mesa 69.17 7/8/2014 Chevron Newport Beach 40.65 7/18/2014 Chevron Costa Mesa 82.80 8/8/2014 World oil Newport Beach 76.30 8/18/2014 Chevron Newport Beach 59.00 8/27/2014 Chevron Newport Beach 32.43 9/2/2014 Chevron Newport Beach 50.25 9/5/2014 Chevron Newport Beach 54.67 9/10/2014 Chevron Newport Beach 44,82 9/13/2014 Chevron Costa Mesa 40.00 10/1/2014 Chevron Costa Mesa 80.23 10/22/2014 Chevron Newport Beach 53.23 11/15/2014 Chevron Newport Beach 50.81 11/26/2014 Chevron Newport Beach 44.53 12/1/2014 Union 76 Costa Mesa 95.00 12/3/2014 Union 76 Costa Mesa 95.00 4,012.57 Medical 1/17/2014 CVS Pharmacy Newport Beach 102.52 Additional inquiry needed to 4/30/2014 CVS Pharmacy Newport Beach 6.88 determine if the following are 7/23/2014 CVS Pharmacy Newport Beach 42.17 NAC or potentially personal 8/25/2014 CV5 Pharmacy Newport Beach 11.58 in nature. 1011/2014 CV5 Pharmacy Newport Beach 30.65 193.80 Outrigger Races Hawaii 1/30/2014 Hawaiian Airlines LAX -HNL 348.70 OR Race 8/2412014 Tl Pacific Oil Oceanside 30.93 Tahiti 10/31/2014 Air Tahiti LAX - PPT 1,463.40 1,843.03 Supplies - Shop 12/27/2013 Crown Ace Hardware, Newport Beach 20,75 Additional Inquiry needed to 1/7/2014 Crown Ace Hardware Newport Beach 37.79 determine If the following are 1/16/2014 Crown Ace Hardware Newport Beach 121.75 NAC or potentially personal 1/21/2014 Crown Ace Hardware Newport Beach 10,24 in nature. 1/21/2014 Crown Ace Hardware Newport Beach 48.54 2/4/2014 Crown Ace Hardware Newport Beach 23.20 2/10/2014 Crown Ace Hardware Newport Beach 101.95 2/21/2014 Crown Ace Hardware Newport Beach 31,92 2/25/2014 Crown Ace Hardware Newport Beach 39,72 2/26/2014 Crown Ace Hardware Newport Beach 19,42 2 of 7 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE 93 CREDIT CARD PURCHASES YEAR 2014 DATE CHARGE LOCATION AMOUNT COMMEWS 3/5/2014 Crown Ace Hardware Newport Beach 24.75 3/13/2014 Crown Ace Hardware Newport Beach 120.86 4/2/2014 Crown Ace Hardware Newport Beach 29.65 4/2/2014 Crown Ace Hardware Newport Beach 14.67 4/7/2014 Crown Ace Hardware Newport Beach 29.15 4/16/2014 Crown Ace Hardware Newport Beach 34.00 4/17/2014 Crown Are Hardware Newport Beach 164.07 4/22/2014 Crown Are Hardware Newport Beach 120.90 4/23/2014 Crown Ace Hardware Newport Beach 43.11 4/23/2014 Crown Ace Hardware Newport Beach 16.12 4/24/2014 Crown Ace Hardware Newport Beach 257.35 4/28/2014 Crown Ace Hardware Newport Beach 70,76 4/30/2014 Crown Ace Hardware Newport Beach 28.44 5/7/2014 Crown Ace Hardware Newport Beach 18.32 5/9/2014 Crown Ace Hardware Newport Beach 161..35 5/13/2014 Crown Ace Hardware Newport, Beach 75.25 5/15/2014 Crown Ace Hardware Newport Beach 43.14 5/20/2014 Crown Ace Hardware Costa Mesa 38.80 5/22/2014 Crown Ace Hardware Newport Beach 75.59 5/22/2014 Crown Ace Hardware Newport Beach 87.44 6/3/2014 Crown Ace Hardware Newport Beach 51.69 6/4/2014 Crown Ace Hardware Newport Beach 76.65 6/4/2014 Crown Ace Hardware Newport Beach 43.16 6/5/2014 Crown Ace Hardware Newport Beach 101.80 6/11/2014 Crown Ace Hardware Newport Beach 151.37 6/12/2014 Crown Ace Hardware Newport Beach 20.63 6/17/2014 Crown Ace Hardware Newport Beach 12.95 7/10/2014 Crown Ace Hardware Newport Beach 21,58 8/19/2014 Crown Are Hardware Newport Beach 30.21 9/23/2014 Crown Ace Hardware Newport Beach 57.72 9/23/2014 Crown Ace Hardware Newport Beach 82.02 9/24/2014 Crown Ace Hardware Newport Beach 170.90 9/26/2014 Crown Ace Hardware Newport Beach 190.03 10/14/2014 Crown Ace Hardware Newport Beach 28.06 10/22/2014 Crown Are Hardware Newport Beach 29.97 10/29/2014 Crown Ace Hardware Newport Beach 87,24 10/31/2014 Crown Ace Hardware Newport Beach 83.08 11/10/2014 Crown Ace Hardware Newport Beach 131.72 11/17/2014 Crown Ace Hardware Newport Beach 16.19 11/18/2014 Crown Ace Hardware Newport Beach 126.30 11/21/2014 Crown Ace Hardware Newport Beach 56.13 11/24/2014 Crown Ace Hardware Newport Beach 71.24 12/9/2014 Crown Ace Hardware Newport Beach 27.28 12/18/2014 Crown Ace Hardware Newport Beach 37.18 12/18/2014 Crown Ape Hardware Newport Beach 7.00 12/23/20I4 Crown Ace Hardware Newport Beach 93.91 1/30/2D14 D'Angelo Costa Mesa 113.39 2/27/2014 D'Angelo Costa Mesa 33.91 2/28/2014 D'Angelo Costa Mesa 194.12 3/5/2014 D'Angelo Costa Mesa 184.45 4/3/2014 D'Angelo Costa Mesa 154.86 7/18/2014 D'Angelo Costa Mesa 30.63 9/4/2014 D'Angelo Costa Mesa 103.90 11[7/2014 D'Angelo Costa Mesa 303,17 3 of 7 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE 93 CREDIT CARD PURCHASES YEAR 2014 DATE CHARGE LOCATION AMOUNT COMMENTS 12/19/2014 D'Angelo Costa Mesa 92.57 3/7/2014 Fiberglass Hawaii CA 240.93 4/2/2014 Ganahl Lumber Costa Mesa 23.85 4/25/2014 Ganahl Lumber Costa Mesa 102.64 4/25/2014 Ganahl Lumber Costa Mesa 51.69 6/25/2014 Ganahl Lumber Costa Mesa 361,00 6/27/2014 Ganahl Lumber Costa Mesa 182,00 12/1/2014 Ganahl Lumber Anaheim 212.31 4/30/2014 Hanks Electrical Supplies Costa Mesa 231.47 12/1/2014 Hanks Electrical Supplies Costa Mesa 73.87 12/4/2014 Hanks Electrical Supplies Costa Mesa (73.87) 12/18/2014 Hanks Electrical Supplies Costa Mesa 231.47 2/19/2014 Hoffman's Paint Santa Ana 349,24 2/28/2014 Hoffman's Paint Santa Ana 84.61 1/23/2014 Home Depot Costa Mesa 28.62 1/Z9/2014 Home Depot Costa Mesa 231.98 1/30/2014 Home Depot Costa Mesa 47,37 1/30/2014 Home Depot Costa Mesa 28,69 2/21/2014 Home Depot Costa Mesa 204.52 4/2/2014 Home Depot Costa Mesa 98,19 412/2014 Home Depot Costa Mesa 23,13 4/15/2014 Home Depot Costa Mesa 488,32 4/25/2014 Home Depot Costa Mesa 148.50 5/8/2014 Home Depot Costa Mesa 250,51 5/9/2014 Home Depot Costa Mesa Z14,51 5/14/2014 Home Depot Costa Mesa 5.24 5/14/2014 Home Depot Costa Mesa 1,028,91 5/15/2014 Home Depot Costa Mesa 177.21 5/1912014 Home Depot Newport Reach 576.33 5/20/2014 Horne Depot Costa Mesa 16Z,45 5/28/2014 Home Depot Costa Mesa 114.09 5/28/2014 Home Depot Costa Mesa 75.00 5/3012014 Home Depot Costa Mesa 64.24 6/13/2014 Home Depot Costa Mesa (25.44) 6/13/2014 Home Depot Costa Mesa 75.00 6/20/2014 Horne Depot Costa Mesa 254.75 7/1/2014 Home Depot Costa Mesa 197,68 7/2/2014 Home Depot Costa Mesa 319.47 7/912014 Home Depot Costa Mesa 412.41 7/16/2014 Home Depot Costa Mesa 84.27 8/14/2014 Home Depot Costa Mesa 102.37 9/5/2014 Home Depot Costa Mesa (133.92) 9/8/2014 Home Depot Costa Mesa 225,78 9/24/2014 Home Depot Costa Mesa 187,73 10/1/2014. Home Depot Costa Mesa 75,25 10/14/2014 Home Depot Costa Mesa 96,71 11/21/2014 Home Depot Costa Mesa 105.73 12/2/2014 Home Depot Costa Mesa 172.84 12/10/2014 Home Depot Costa Mesa 237.17 12/16/2014 Home Depot Costa Mesa 85.13 5/14/2015 Home Depot Costa Mesa 23.98 1/7/2014 Hydro -Turf CA 192.24 9/5/2014 Kokda Inc Newport Beach 3,19 3/10/2014 Maurer Marine Costa Mesa 509,98 4of7 HANTiCH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE 43 CREDIT CARD PURCHASES YEAR 2014 PATE CHARGE LOCATION AMOUNT COMMENTS 4/15/2014 Maurer Marine Costa Mesa 82.16 7/18/2014 Maurer Marine Costa Mesa 147.78 12/1/2014 Maurer Marine Costa Mesa 1,291.01 12/18/2014 Maurer Marine Costa Mesa 16.35 11/24/2014 Miracle Cover Inc CA 381.50 4/25/2014 Paragon Plastics Santa Ana 270.00 1/9/2014 Pureglass Costa Mesa 79.77 6/19/2014 Pureglass Costa Mesa 66.96 1/20/2014 Revchem Composites Costa Mesa 30.78 2/14/2014 Revchem Composites Costa Mesa 64.53 3/18/2014 Revchem Composites Costa Mesa 139.32 4/10/2014 Revchem Composites Costa Mesa 192,79 4/25/2014 Revchem Composites Costa Mesa 70.20 4/28/2014 Revchem Composites Costa Mesa 276.37 5/21/2014 Revchem Composites Costa Mesa 211.30 5/27/x014 Revchem Composites Costa Mesa 309.79 5/27/2014 Revchem Composites Costa Mesa (122.09) 6/19/2014 Revchem Composites Costa Mesa 110.43 7/7/2014 Revchem Composites Costa Mesa 191.38 7/18/2014 Revchem Composites Costa Mesa 199,26 7/31/2014 Revchem Composites Costa Mesa 81.00 8/14/2014 Revchem Composites Costa Mesa 529.20 9/19/2014 Revchem Composites Costa Mesa 133.27 10/14/2014 Revchem Composites Costa Mesa 276.60 1012 2/2 014 Revchem Composites Costa Mesa (35.00) 10/22/2014 Revchem Composites Costa Mesa 44.93 11/3/2014 Revchem Composites Costa Mesa 52.16 12/4/2014 Revchem Composites Costa Mesa 89,21 12/10/2014 Revchem Composites Costa Mesa 175.23 2/18/2014 Sher -Fab Unlimited, Inc CA 66.84 1/8/201.4 West Marine Newport Beach 234.43 1/20/2014 West Marine Newport Beach 138.29 1/23/2014 West Marine Newport Beach 31.81 1/23/2014 West Marine Newport Beach 32.46 1/30/2014 West Marine Newport Beach 43.19 2/12/2014 West Marine Newport Beach 80.08 2/13/2014 West Marine Newport Beach 179.84 3/5/2014 West Marine Newport Beach 17.41 3/27/2014 West Marine Newport Beach 231.34 3/28/2014 West Marine Newport Beach 177.27 4/3/2014 West Marine Newport Beach 130.52 4/7/2014 West Marine Newport Beach 87.44 4/18/2014 West Marine Newport Beach 15.29 4/22/2014 West Marine Newport Beach 44.52 4/23/2014 West Marine Newport Beach 123.66 4/23/2014 West Marine Newport Beach 148.78 4/25/2014 West Marine Newport Beach (12,54) 4/28/2014 West Marine Newport Beach 51.19 4129J2014 West Marine Newport Beach 87.99 413 01 2 0 1 4 West Marine Newport Beach 231.14 5/6/2014 West Marine Newport Beach 54.51 6/S/2014 West Marine Newport Beach 71.93 6/10/2014 West Marine Newport Beach 60.42 6123/2014 West Marine Newport Beach 57.76 5 of 7 HANZICH 84 COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE 7/1/2014 West Marine 7/1/2014 West Marine 7/15/2014 West Marine 7/18/2014 West Marine 7/24/2014 West Marine 7/30/2014 West Marine 8/5/2014 West Marine 8/8/2014 West Marine 9/3/2014 West Marine 9/4/2014 West Marine 9/5/2014 West Marine 9/12/2014 West Marine 9/29/2014 West Marine 10/27/2014 West Marine 11/8/2014 West Marine 11/14/2014 West Marine 12/3/2014 West Marine 12/17/2014 West Marine 12/23/2014 West Marine Food 4/25/2014 McDonald's 12/3/2014 Ralphs 6/9/2014 Starbucks 9/24/2014 Caliente Southwest Grill 5/20/2014 Ralphs 3/12/2014 Z Pizza 11110/2014 Caliente Southwest Grill 9/29/2014 Ginas Pizza 5/13/2014 Flame Broiler 8/25/2014 Ralphs 6/27/2014 Coffee Bean Store 8/1/2014 7 -Eleven 5/20/2014 The pizza Bakery 2/14/2014 Smart N Final 2/14/2014 Baja Fish Tacos 5/22/2014 Ralphs 10/28/2614 Smart N Final 7/31/2014 Ralphs 8/25/2014 Nothing Bundt Cakes 1/31/2014 Baja Fish Tacos 9/26/2014 Spourts Farmers Market 5/2x/2014 Ralphs 11/20/2014 Ginas Pizza 6/27/2014 Ralphs 8/1/2014 7 -Eleven 1/12/2014 Ruby's 5/23/2014 Ginas pizza 12/3/2014 Z Pizza Office Supplies 1/11/2014 Staples LOCATION Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Costa Mesa Newport Beach Newport Beach Costa Mesa Newport Beach Newport Beach Costa Mesa Newport Beach Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Costa Mesa Newport Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach, Newport Beach Costa Mesa Corona bel Mar Newport Beach Newport Beach Costa Mesa AMOUNT 135.42 78.82 204.19 186.26 29.64 86.90 159,62 246.14 30,18 2,55 57,33 52.32 188.88 186.65 85.82 299.05 52.85 71.22 68.93 24,072.38 5.71 8.01 8.40 8.61 8,77 9.31 13.98 14,94 15.28 16.17 19.32 20.51 20.94 22.77 24,25 26.00 28.05 $1,19 38.00 39.48 45.23 52.99 53.45 53.64 61.63 70.98 80.19 84,35 882.15 85.74 NEWPORT AQUATICS CENTER EMPLOYEE #3 CREDIT CARO PURCHASES YEAR 2014 COMMENTS Additional ihquiry needed to determine If the following are NAC or potentially personal in nature. 6of7 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE 1/11/2014 Staples 9/24/2014 Staples 9/25/2014 Staples Event Rentals 11/14/2014 Baker Rentals & Sales Other - Unknown 5/13/2014 Big 5 Sporting Goads 10/31/2014 Big 5 Sporting Goods 11/11/2014 CK Dealer 9/13/2014 Fedex Office 2/17/2014 Mail Boxes Etc. 2/25/2014 Mail Boxes Etc. 3/12/2014 Mall Boxes Etc. 6/27/2014 Mail Boxes Etc, 7/23/2014 Mail Boxes Etc. 9/25/2014 Mail Boxes Etc. 9/5/2014 Newport Dunes Resort 9/5/2014 Newport Dunes Resort 9/5/2014 Newport Dunes Resort 9/11/2014 Newport Dunes Resort 9/11/2014 Newport Dunes Resort 5/1212014 Red Wing Shoes 5/30/2014 Red Wing Shoes 12/12/2014 Sears.com 12/12/2014 Sears.com 7/2/2014 Tradewind Inflatables Travel - Unknown 9/2312014 Oceanside Parking Lot 8/23/2014 Oceanside Parking Lot 4/5/2014 Chpiotle 4/4/2014 Wholefds Hill 4/5/2014 Fig Tree Cafd 4/5/2014 Ralphs 4/11/2014 Texaco 4/131201A Texaco 4/12/2014 Shell Oil 4/13/2014 Chevron 5/8/2014 Chevron 9/26/2014 Chevron 9/29/2014 Chevron LOCATION Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa CA Costa Mesa Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Costa Mesa Costa Mesa IA IL CA Oceanside Oceanside San Diego San Diego San Diego San Diego Ehrenberg AZ Ehrenberg AZ Mesa AZ Banning Sun City Sun Clty Sun City AMOUNT 214.67 25.90 57.21 383.52 130,00 26,99 150.04 9,96 77.36 64.00 62.47 25.06 91,33 40.19 104.64 15.00 15.00 15.00 10,00 10.00 410.40 244,08 422.90 36.97 9.72 1,841.11 800 8.00 91,04 147.83 166.27 13.58 90.00 79.00 80.00 50.01 28.19 13,94 33.79 809.65 36,795,88 NEWPORT AQUATICS CENTER EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 2014 COMMENTS Additional inquiry needed to determine if the following are NAG or potentially personal in nature. Addttlonal inquiry needed to determine If the following are NAC or potentially personal In nature. 7 of 7 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT Auto/Truck Repalr 1/16/2015 Big O Tires CA 289.01 4/29/2015 Beach Cities Car Wash Costa Mesa 27.00 5/7/201$ O'RelIly Auto Costa Mesa 33.22 6/12/2015 O'Reilly Auto Costa Mesa 64.75 6/25/2015 O'Reilly Auto Costa Mesa 45,06 7/2/2015 Jiffy Lube Costa Mesa 87.95 7/9/2015 Coast Hand Car Wash Costa Mesa 21,00 7/22/2015 Connell Chevrolet CA 110,65 7/24/2015 Orange Coast Dodge Costa Mesa 255.00 8/19/2015 Sig O Tires CA 87,62 10/23/2015 O'Reilly Auto Costa Mesa 9.39 11/6/2015 O'Reilly Auto Costa Mesa 72,32 1,102.97 Fuel 1Z/29/2014 Chevron Costa Mesa 46.59 1/8/2015 Chevron Newport Beach 28.91 1/9/2015 Union 76 Costa Mesa 51.94 1/30/2015 Chevron Newport Beach 25.19 2/2/2015 Chevron Newport Beach 64.50 2/9/2015 Union 76 Costa Mesa 29.75 2/20/2015 Shell Oil Costa Mesa 30.03 2/2612015 Chevron Newport Beach 34,22 2/28/2015 Chevron Newport Beach 31,03 3/2/2015 Shell Oil Santa Ana 86.71 3/3/2015 Chevron Newport Beach 33.95 3/7/2015 Chevron Newport Beach 28,28 3/12/2015 Chevron Newport Beach 34.27 3/17/2015 Chevron Newport Beach 24.03 3/19/2015 Chevron Newport Beach 33.82 3/30/2015 Chevron Newport Beach 34.10 4/14/2015 Chevron Newport Beach 77.24 4/15/2015 Chevron Newport Beach 63.57 4/15/2015 Chevron Newport Beach 94.66 5/2/2015 Union 76 Costa Mesa 95.00 5/9/2015 Shell Oil Costa Mesa 56.64 5/9/2015 Union 76 Costa Mesa 51.31 5/15/2015 Chevron Newport Beach 99.75 5/15/2015 Chevron Newport Beach 2.64 5/15/2015 Chevron Newport Beach 53.93 NEWPORT AQUATICS CENTER EMPLOYEE p3 CREDIT CARD PURCHASES YEAR 2015 COMMENTS Additional Inquiry needed to determine If the following are NAC or potentially personal in nature. Additional Inquiry needed to determine if the following are NAC or potentially personal in nature. 1 of 12 HANTICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS 6/19/2015 Chevron Costa Mesa 4.49 6/19/2015 Chevron Costa Mesa 100.00 6/19/2015 Unlon 76 Costa Mesa 95.00 6/29/2015 Chevron Costa Mesa 47.36 6/29/2015 Chevron Costa Mesa 22.90 6/29/2015 Chevron Costa Mesa 50.00 7/9/2015 Chevron Newport Reach 59.95 7/10/2015 Chevron Newport Beach 53.38 7115/2015 Union 76 Costa Mesa 90.83 7/16/2015 Union 75 Santa Ana 94.51 7/22/2015 Union 76 Costa Mesa 80.33 7/24/2015 Chevron Costa Mesa 34,60 8/5/2015 Chevron Costa Mesa 99.45 8/7/2015 Chevron Newport Beach 32.44 8/20/2015 aevron Costa Mesa 58.34 8/21/2015 Chevron Costa Mesa 30.$5 8/24/2015 Chevron Costa Mesa 36.45 8/24/2015 Union 76 Costa Mesa 60.79 8/25/2015 Union 76 Costa Mesa (14.91) 8/25/2015 Union 76 Costa Mesa 25.00 8/25/2015 Union 76 Costa Mesa 95.00 8/31/2015 Chevron Costa Mesa 92.95 9/4/2015 Exxon Mobile Costa Mesa 30.00 9/9/2015 Union 76 Costa Mesa 71.79 9/11/2015 Chevron Costa Mesa 69.39 9/11/2015 Chevror Costa Mesa 97.10 9/11/2015 Chevron Costa Mesa 70.92 9/11/2015 Union 76 Costa Mesa (0.42) 9/11/2015 Union 75 Costa Mesa 95,00 9/11/2015 Union 76 Costa Mesa 19.36 9/11/2015 Union 76 Costa Mesa 94.41 9/17/2015 Union 76 Costa Mesa 59.03 10/5/2015 Chevron Costa Mesa 30.35 10/9/2015 Chevron Newport Beach 29.34 10/21/2015 Chevron Costa Mesa 78.13 10/27/2015 Chevron Newport Beach 36.05 11/6/2015 Chevron Costa Mesa 48.51 11/11/2015 Chevron Newport Beach 54,6Z 11/13/2015 Chevron Newport Beach 24.58 11/16/2015 Chevron Newport Beach 59.00 11120/2015 Chevron Costa Mesa 57.61 11/23/2015 Union 76 Costa Mesa 1,99 11/23/2015 Union 76 Costa Mesa 85.11 2of12 HANZICH A COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE 11/25/2015 11/30/2015 12/9/2015 1211112015 12/14/2015 12/21/2015 Medical 9/11/2015 Supplies - Shop 8/12/2015 10/2112015 10/21/2015 12/29/2014 1/8/2015 1/20/2015 1/20/2015 1/30/2015 .2/5/2015 2/1212015 2/12/2015 2/12/2015 2/17/2015 2/19/2015 2/19/2015 3/2/2015 3/4/2015 3/512015 3/6/2015 3/13/2015 3/19/2015 3/30/2015 4/6/2015 4/24/2015 4/24/2015 4130/2015 5/312015 5/5/2015 5/7/2015 5/8/2015 5/8/2015 CHARGE Chevron Chevron Shell Oil Chevron Chevron Shell Oil CVS Pharmacy Austin Hardwoods Austin Hardwoods Austin Hardwoods Crown Ace Hardware Crown Ace, Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Are Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware LOCATION Newport Beach Newport Beach Costa Mesa Newport Beach Costa Mesa Costa Mesa Newport Beach Santa Ana Santa Ana Santa Ana Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach AMOUNT 58.03 42.02 72,33 52.84 72.35 46.09 3,907,31 29.14 73.44 11.07 232.63 122.00 194.30 70.04 20.01 69.07 9.70 97.60 46.42 7.55 4.70 61.51 37.75 19.42 55.47 43.15 30.21 65.73 8.40 51.82 40.79 32.92 30.80 49.89 97.17 43.14 42.64 1294 23.75 NEWPORT AQUATICS CENTER EMPLOYEE M3 CREDIT CARD PURCHASES YEAR 2015 COMMENTS Additional inclulry needed to determine If the following are NAC or potentlaNy personal In nature. 3of12 HANZICH & COMPANY NEWPORT AQUATICS CENTER CER11FIED PUBUC ACCOUNTANTS EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS 5/11/2015 Crown Ace Hardware Newport Beach 51.97 5/13/2015 Crown Ace Hardware Newport Beach 54.49 5/14/2015 Crown Ace Hardware Newport Beach 46,92 5/15/2015 Crown Ace Hardware Newport Beach 139.15 5/19/2015 Crown Ace Hardware Newport Beach 96.17 5/21/2015 Crown Ace Hardware Newport Beach 34.50 5/21/2015 Crown Ace Hardware Newport Beach 8.63 5/2712015 Crown Ace Hardware Newport Beach 10.79 5/28/2015 Crown Ace Hardware Newport Beach 26.99 6/1/2015 Crown Ace Hardware Newport Beach 4.31 6/2/2015 Crown Ace Hardware Newport Beach 102.52 6/512015 Crown Ace Hardware Newport Beach 22.28 6/24/2015 Crown Ace Hardware Newport Beach 19.63 6/3012015 Crown Ace Hardware Newport Beach 56.11 7/1/2015 Crown Ace Hardware Newport Beach 61.54 7/2/2015 Crown Ace Hardware Newport Beach 59.27 7/2/2015 Crown Ace Hardware Newport Beach 100.54 7/3/2015 Crown Ace Hardware Newport Beach 22.10 7/14/2015 Crown Ace Hardware Newport Beach 26.01 711512015 Crown Ace Hardware Newport Beach 43.29 7/30/2015 Crown Ace Hardware Newport Beach 57,54 8/3/2015 Crown Ace Hardware Newport Beach 74.46 8/7/2015 Crown Ace Hardware Newport Beach 16,83 817/Z015 Crown Ace Hardware Newport Beach 18,35 8/13/2015 Crown Ace Hardware Newport Beach 60.45 8/1712015 Crown Ace Hardware Newport Beach 46.39 8/19/2015 Crown Ace Hardware Newport Beach 18.06 9/8/2015 Crown Ace Hardware Newport Beach 48.93 9/8/2015 Crown Ace Hardware Newport Beach 22.00 9/9/2015 Crown Ace Hardware Newport Beach 5152 9/11/2015 Crown Ace Hardware Newport Beach 45.31 9/11/2015 Crown Ace Hardware Newport Beach 47.50 9/15/2015 Crown Ace Hardware Newport Beach 49.26 9/24/2015 Crown Ace Hardware Newport Beach 31.27 9/25/2015 Crown Ace Hardware Newport Beach 50.08 9/25/2015 Crown Ace Hardware Newport Beach 37.74 9/28/2015 Crown Ace Hardware Newport Beach 59.84 IG/121201S Crown Ace Hardware Newport Beach 6.46 10/26/2015 Crown Ace Hardware Newport Beach 107.12 10/27/2015 Crown Ace Hardware Newport Beach 394.03 11/30/2015 Crown Ace Hardware Newport Beach 74.49 12/4/2015 Crown Ace Hardware Newport Beach 23.86 12/8/2015 Crown Ace Hardware Newport Beach 124.18 4 of 12 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS 12/9/2015 Crown Are hardware Newport Beach 12.36 12/14/2015 Crown Ace Hardware Newport Beach 31.28 12/16/2015 Crown Ace Hardware Newport Beach 84.19 12/23/2015 Crown Ace Hardware Newport Beach 155.78 12/29/2014 D'Angelo Costa Mesa 185.63 1/1912015 D'Angelo Costa Mesa 159.40 3/12/2015 D'Angelo Costa Mesa 278.75 3/24/2015 D'Angelo Costa Mesa 38.23 3/31/2015 D'Angelo Costa Mesa 71.12 4/22/2015 D'Angelo Costa Mesa 30.18 5/6/2015 D'Angelo Costa Mesa 206.49 7/7/2015 D'Angelo Costa Mesa 152.89 9/2/2015 D'Angelo Costa Mesa 90.04 12/2/2015 D'Angelo Costa Mesa 529.12 1/26/2015 Ganahl Lumber Costa Mesa 547.90 1/28/2015 Ganahl Lumber Costa Mesa 19.30 1/30/2015 Ganahl Lumber Costa Mesa 90.69 2/2/2015 Ganahl Lumber Costa Mesa 132.87 2/312015 Ganahl Lumber Costa Mesa 122.86 2/3/2015 Ganahl Lumber Costa Mesa 137.24 2/3/2015 Ganahl Lumber Costa Mesa 40.42 2/5/2015 Ganahl Lumber Costa Mesa 408.45 2/6/2015 Ganahl Lumber Costa Mesa 55.41 2/26/2015 Ganahl Lumber Costa Mesa (60.59) 2/26/2015 Ganahl Lumber Costa Mesa 232.83 3/2/2015 Ganahltumber Costa Mesa 89.39 3/312015 Ganahl Lumber Costa Mesa 64.04 3110/2015 Ganahl Lumber Costa Mesa 106.97 3/13/2015 Ganahl Lumber Costa Mesa 88.59 8/5/2015 Ganahl Lumber Costa Mesa 95.94 8/5/2015 Ganahl Lumber Costa Mesa 44.00 8/12/2015 Ganahl Lumber Costa Mesa 436.27 8/21/2015 Ganahl Lumber Costa Mesa 185.74 9/9/2015 Ganahl Lumber Costa Mesa 302.39 9/18/2015 Ganahl Lumber Costa Mesa 90.59 9/2512015 Ganahl Lumber Costa Mesa 80.47 10/9/2015 Ganahl Lumber Costa Mesa 34.86 12/21/2015 Ganahl Lumber Costa Mesa 647.29 12/23/2015 Ganahl Lumber Costa Mesa (81,151 12/23/2015 Ganahl Lumber Costa Mesa 533.38 1217/2015 Hanks Electrical Supplies Cresta Mesa 210.60 1/9/2015 Hoffman's Paint Santa Ana 107.46 1/6/2014 Home Depot Costa Mesa (27.94) 5of12 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS 12,/31/2014 Home Depot Costa Mesa 283.44 1/5/2015 Home Depot Costa Mesa 244,27 1/6/2025 Home Depot Costa Mesa 192.68 1/13/2015 Home Depot Costa Mesa 128.56 1/14/2015 Home Depot Costa Mesa (1,84) 1/26/2015 Home Depot Costa Mesa 531.09 2/6/2015 Home Depot Costa Mesa 86.05 2/9/2015 Home Depot Costa Mesa 67.91 2/28/2015 Home Depot Costa Mesa 212.97 A/1912015 Home Depot Costa Mesa 164.26 4/1712015 Home Depot Costa Mesa 69.90 4/22/2015 Home Depot Costa Mesa 77.60 4/22/2015 Home Depot Costa Mesa 38.37 5/11/2015 Home Depot Costa Mesa 311.17 5/14/2015 Home Depot Costa Mesa 203.35 5/19/2015 Home Depot Costa Mesa 89.09 5/20/2015 Home Depot Costa Mesa 170.24 7/31/2015 Home Depot Costa Mesa 126.67 8/5/2015 Horne Depot Costa Mesa 106.81 8/11/2015 Home Depot Costa Mesa 82,75 8/19/2015 Home Depot Costa Mesa 194.25 8/19/2015 Home Depot Costa Mesa 56.90 9/4/2015 Home Depot Costa Mesa 184.42 10/812015 Home Depot Costa Mesa 567.35 10/8/2015 Home Depot Costa Mesa 53.91 10/22/2015 Home Depot Costa Mesa 119.78 11/5/2015 Home Depot Costa Mesa 30.10 11/12/2015 Home Depot Costa Mesa (5.15) 11/25/2015 Home Depot Costa Mesa 460.11 12/9/2015 Home Depot cion 311.31 2/26/2015 Industrial Metal Supply Irvine 212.33 10/19/2015 lndustrlal Metal Supply Irvine 526.78 10/21/2015 Industrial Metal Supply Irvine 34.77 10/21/2015 Industrial Metal Supply Irvine 27.05 1/13/2015 Llnco Casters Santa Ana 715.39 7/15/2015 Linco Casters Santa Ana 268.27 316/2015 Maurer Marine Costa Mesa 408.23 6/18/2015 Maurer Marine Costa Mesa 84,91 6/23/2015 Maurer Marine Costa Mesa 38.52 7/1/2015 Maurer Marine Costa Mesa 30.29 7/24/2015 Maurer Marine Costa Mesa 14.88 8/11/2015 Maurer Marine Costa Mesa 165.24 9/2/2015 Maurer Marine Costa Mesa 10.80 6of12 HANZICH & COMPANY NEWPORT AQUATI ES CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS 11/2/2015 Maurer Marine Costa Mesa 75.68 3/27/2015 Minney's Yacht Surplus Costa Mesa (37.80) 3/27/2015 Minney's Yacht Surplus Costa Mesa 37.80 2/3/2015 Northern Tool MN 87.45 5/1/2015 Rainbow Environmental CA (95.00) 5/1/2015 Rainbow Environmental CA 120.00 1/9/2015 Revchem Composites Costa Mesa 164.50 1/15/2015 Revchem Composites Costa Mesa 247.00 1/23/2015 Revchem Composites Costa Mesa 200.80 1/26/2015 Revchem Composites Costa Mesa 99.04 2/2/2015 Revchem Composites Costa Mesa 185.76 2/3/2015 Revchem Composites Costa Mesa 471.81 2/4/2015 Revchem Composites Costa Mesa 23.76 2/9/2015 Revchem Composites Costa Mesa 188.95 2/19/2015 Revchem Composites Costa Mesa 675.97 2/20/2015 Revchem Composites Costa Mesa 252.72 2/23/2015 Revchem Composites Costa Mesa 209.52 2/24/2015 Revchem Composites Costa Mesa 50.54 2/27/2015 Revchem Composites Costa Mesa 252.72 3/6/2015 Revchem Composites Costa Mesa 167.45 3/12/2015 Revchem Composites Costa Mesa 251.94 3/24/2015 Revchem Composites Costa Mesa 105.84 3/31/2015 Revchem Composites Costa Mesa 168.54 4/15/2015 Revchem Composites Costa Mesa 54.81 4/22/2015 Revchem Composites Costa Mesa 245.70 5/1/2015 Revchem Composites Costa Mesa (1,110.35) 5/1/2015 Revchem Composites Costa Mesa 1,110.35 5/1/2015 Revchem Composites Costa Mesa 110.35 6/1/2015 Revchem Composites Costa Mesa 119.88 6/8/2015 Revchem Composites Costa Mesa 563.45 6/23/2015 Revchem Composites Costa Mesa 283.58 7/1/2015 Revchem Composites Costa Mesa 129.65 7/7/2015 Revchem Composites Costa Mesa 191.97 7/7/201S Revchem Composites Costa Mesa 75.00 7/30/2015 Revchem Composites Costa Mesa 442.04 8/5/2015 Revchem Composites Costa Mesa 37.58 8111/2015 Revchem Composites Costa Mesa 72.63 8/31/2015 Revchem Composites Costa Mesa 287,82 9/3/2D1S Revchem Composites Costa Mesa 156.98 9/22/2015 Revchem Composites Costa Mesa 115.83 10/1/2015 Revchem Composites costa Mesa 247.70 10/23/2015 Revchem Composites Costa Mesa 271.54 11/10/2015 Revchem Composites Costa Mesa 116.10 7of12 HANZICH A COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS 11/20/2015 Revchem Composites Costa Mesa 98.50 12/2/2015 Revchem Composites Costa Mesa 370.25 12/812015 Revchem Composites Costa Mesa 145.37 12/9/2015 Revchem Composites Costa Mesa 218.54 12/10/2015 Revchem Composites Costa Mesa 68.85 2/12/2015 Sher -Fab Unlimited, Inc CA 126.54 2/12/2015 Sher -Fab Unlimited, Inc CA 108.00 4/1.3/2015 Sher -Fab Unlimited, Inc CA 125.37 5/21/2015 Sher -Fab Unlimited, Inc CA 139.75 1/2012015 West Marine Newport Beach 10.24 1/21/2015 West Marine Newport Beach 336.11 1/21/2015 West Marine Newport Beach 2.35 2/12/2015 West Marine Newport Beach 331.32 2/19/2015 West Marine Newport Beach 53.40 2/23/2015 West Marine Newport Beach 206.28 3/24/2015 West Marine Newport Beach 130.81 4/13/2015 West Marine Newport Beach 132.56 4/14/2015 West Marine Newport Beach (106.81) 4/14/2015 West Marine Newport Beach 5.16 4/14/2015 West Marine Newport Beach 84.40 4/15/2015 West Marine Dana Point 20.62 4/29/2015 West Marine Newport Beach 71.69 4/29/2015 West Marine Newport Beach 200.42 5/3/2015 West Marine Newport Beach 310.52 5/8/Z015 West Marine Newport Beach 28.94 5/8/2015 West Marine Newport Beach 67,06 5/14/2015 West Marine Newport Beach 16.19 5/14/2015 West Marine Newport Beach 43.78 5/15/2015 West Marine Newport Beach 53.74 5/26/2015 West Marine Newport Beach 116.01 5/27/2015 West Marine Newport Beach 250.24 6/5/2015 West Marine Newport Beach 48.24 6/5/2015 West Marine Newport Beach 40.80 6/18/2015 West Marine Newport Beach 105.71 6/25/2015 West Marine Newport Beach 348.16 6/30/2015 West Marine Newport Beach 145.24 7/9/2015 , West Marine Newport Beach 109.70 7114/2015 West Marine Newport Beach 91.13 7/23/2015 West Marine Newport Beach 295.54 7/24/2D15 West Marine Newport Beach 151.42 8/3/2015 West Marine Newport Beach 139.45 8/5/2015 West Marine Newport Beach 123.88 8/10/2015 West Marine Newport Beach 427.44 8of12 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE 8/14/2015 West Marine 8/18/2015 West Marine 8/24/2015 West Marfne 8/27/2015 West Marine 9/1/2015 West Marine 9/2/2015 West Marine 9/9/2015 West Marine 9/11/2015 West Marine 9/23/2015 West Marine 9/25/2015 West Marine 9/28/2015 West Marine 9/30/2015 West Marine 10/5/2015 West Marine 10/5/2015 West Marine 10/6/2015 West Marine 10/9/2015 West Marine 10/14/2015 West Marine 10/20/2015 West Marine 10/20/2015 West Marine 10/21/2015 West Marine 10/26/2015 West Marine 11/10/2015 West Marine 11/16/2015 West Marine 11/20/2015 West Marine 11/20/2015 West Marine 12/1/2015 West Marine 12/3/2015 West Marine 12/17/2015 West Marine 12/18/2015 West Marine Food 1/5/2015 Albertsons 1/19/2015 The Pizza Bakery 2/4/2015 Cal ienteSouthwestGrill 2/5/2015 Ralphs Z/6/2015 Smart N Final 2/6/2015 Ralphs 2/6/2015 Ban2ai Bowls 2/9/2015 Chlopotle 2/10/2015 Ralphs 2/11/2015 Ralphs 2/11/2015 Ruhys Sandwich Saloon LOCATION Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach NewportBeach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Costa Mesa Newport Beach Costa Mesa Newport Beach Costa Mesa Newport Beach costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa AMOUNT 127.57 68.91 277.18 52.88 551.26 331.91 110.33 88.52 2S.93 100.07 269.05 46.74 45.04 143.18 157,14 64,78 35.04 241,73 93.90 91.66 119,75 196.98 142.69 428.93 351.04 117.26 525.95 88.52 126.95 36,807.82 5.39 124.63 129.53 9,91 29.89 51.49 58.00 53.51 8,92 15.96 54.83 NEWPORT AQUATICS CENTER EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 2015 COMMENTS Additional inquiry needed to determine if the following are NAC or potentially personal in nature. 9of12 HANZICH ✓3 COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE 03 CREDIT CARD PURCHASES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS 2/11/2015 Banzai Bowls Costa Mesa 5$.25 2/12/2015 Ginas Pizza Newport Beach 85.00 2/16/2015 Baja Fish Tacos Costa Mesa 39.26 2/17/2015 7 -Eleven Costa Mesa 12.77 2/17/2015 Rubys Sandwich Saloon Costa Mesa 59.65 2/18/2015 Ralphs Newport Beach 7.38 2/19/2015 Banzai Bowls Costa Mesa 82.50 2/20/2015 Ralphs Costa Mesa 79.16 2/23/2015 Thai Spice Costa Mesa 145.69 2/24/2015 Baja Fish Tacos Costa Mesa 67.37 2/25/2015 Caliente Southwest Grill Costa Mesa 37.57 2/27/2015 Banzai Bowls Costa Mesa 60.75 2/28/2015 Chronic Tacos Newport Beach 27A2 3/2/2015 Coffee Bean Stare Newport Beach 6.58 3/2/2015 Rubys Sandwich Saloon Costa Mesa 51.43 3/3/2015 Caliente Southwest Grill Costa Mesa 68.18 3/4/2015 Z Pizza Newport Beach 25.22 3/5/2015 Baja Fish Tacos Costa Mesa 87.97 316/2015 Glorias Mexican Food Costa Mesa 10.79 3/9/2015 Calierrte Southwest Grill Costa Mesa 51.24 3/12/2015 Los Primas Cantina Costa Mesa 3.69 3/13/2015 Banzai Bowls Costa Mesa 52.50 3/13/2015 Ralphs Costa Mesa 105.48 3/14/2015 0h Those Donuts Costa Mesa 17.75 3/14/2015 Ralphs Newport Beach 28.04 3/14/2015 Ralphs Newport Beach 41.97 3/16/2015 Coffee Bean Store Newport Beach 11.12 3/1612015 Baja Fish Tacos Costa Mesa 44.01 3/18/2015 Irvine Ranch Market Costa Mesa 60.47 3/2412015 Baja Fish Tacos Costa Mesa 90.59 3/27/2015 7 -Eleven Costa Mesa 12.01 3/27/2015 Rubys Sandwich Saloon Costa Mesa 64.60 4/15/2015 Chipotle Costa Mesa 40.12 5/1/2015 Stater Bros Costa Mesa 64.92 5/5/2015 The Counter Newport Beach 72.50 5/13/2015 Ralphs Newport Beach 89.92 5/13/2015 Smart N Final Costa Mesa 236.15 5/14/2015 Albertsons Costa Mesa 303.16 S/18/2015 Spourts Farmers Market Costa Mesa 53.76 6/11/2015 Baja FlshTacos Costa Mesa 9.64 7/31/2015 Smart N Final Costa Mesa 68.50 8/22/2015 Banzai Bowls Costa Mesa 8.75 8/21/2015 Banzai Bowls Costa Mesa 25X0 10 of 12 HANZICH 8r COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE 43 CREDIT CARD PURCHASES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS 8/28/2015 Gloria's Mexican Food Costa Mesa 57.55 9/3/2015 Banzai Bowls Costa Mesa 46.50 9/11/2015 Ralphs Newport Beach 49.67 9/26/2015 BanzaiBowls Costa Mesa 17.50 10/2/2015 Ralphs Newport Beach 62.59 10/22/7015 Smart N Final Costa Mesa 23.41 10/23/2015 Smart N Final Costa Mesa 10.56 10/23/2015 Gloria's Mexican Food Costa Mesa 37.98 12/2/2015 7 -Eleven Costa Mesa 14.24 12/2/2015 Rubys Sandwich 5aioon Costa Mesa 52.70 12/9/2015 Chronic Tacos Newport Beach 39.95 12/23/7015 Baja Fish Tacus Costa Mesa 17.07 3,537.61 Office Supplies 1/14/2015 Staples 9/22/2015 Staples Event Rentals 9/14/2015 Baker Rentals & Safes Other - Unknown 5/512015 Beach Cities Scuba 5/3/2015 Go Daddy.com 10/16/2015 Guitar Center 3/2/2015 4/24/2015 7/7/2015 6/25/2015 6/25/2015 8/11/2015 8/11/2015 9/9/2015 9/10/2015 9/10/2015 9/16/2015 9/28/2015 12/14/ZO25 12/21/2015 1/19/2015 Mail Boxes Etc. Mail Boxes Etc, Mail Boxes Etc. Newport Dunes Resort Newport Dunes Resort Newport Dunes Resort Newport Dunes Resort Newport Dunes Resort Newport Dunes Resort Newport Dunes Resort Newport Dunes Resort Newport Dunes Resort Newport Dunes Resort Newport Dunes Resort Paddleguru.com Costa Mesa Costa Mesa Costa Mesa Newport Beach AT Fountain Valley Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach GA 5343 50.14 103.57 69.50 103.68 Additional inquiry needed to 52.04 determine if the following are NAC or potentially personal 523.74 in nature. 4.44 17.57 97.84 15.00 15.00 15.00 15.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 25.00 11 of 12 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 2015 DATE CHARGE LOCATION AMOUNT COMMENTS 5/19/2015 Paris Tailors Costa Mesa 10.00 5/7/2015 The Grant Boys Costa Mesa 58.29 4/14/2015 Warner Boat Sales Costa Mesa 427.54 6/25/2015 Warner Boat Sales Costa Mesa 18.35 8/21/2015 Warner Boat Sales Costa Mesa 180.14 9/9/2015 Warner Boat Sales Costa Mesa 14,68 1,663.31 Travel - Unknown 11/7/2015 Chevron Coachella 34.44 Additional inquiry needed to 11/7/2015 River Island Market Parker AZ 28.60 determine if the following are 7/16/2015 Shell Oil Santa Nella 16.44 MAC or potentially personal 7/16/2015 Shell Oil Santa Nella 90.00 in nature. 7/17/2015 Chevron Castella 82,16 251.64 47,472.85 12 of 12 HANTICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 43 CREDIT CARD PURCHASES YEAR 2016 DATE CHARGE LOCATION AMOUNT COMMENTS Auto/Truck Repair 2/11/2015 Theodore Robins Ford Costa Mesa 56,18 Additional inquiry needed to 1/23/2016 Connell Chevrolet CA 303.44 determine ifthe following are 2/3/2016 Orange County Diesel Huntington Beach 745.94 NAC or potentially personal 2/5/2016 Autaxone Costa Mesa 59.36 in nature, 2/17/2016 Jiffy Lube Costa Mesa 225.74 4/29/2016 Hub Auto Supply Costa Mesa 27.03 5/1/2016 O.C. Gas & Auto Care Santa Ana 57.97 5/3/2016 Jiffy Lube Costa Mesa 176.99 5/13/201.6 O'Reilly Auto Costa Mesa 26.99 5/27/2016 O'Reilly Auto Costa Mesa 171.15 7/6/2016 Fast 5 Express Costa Mesa 13.00 7/12/2016 Big O Tires Costa Mesa 1,308.31 9/2/2416 Jiffy Lube Costa Mesa 161.00 9/7/2016 O'Reilly Auto Costa Mesa 20.92 9/16/2016 Coast Hand Car Wash Costa Mesa (200.00) 9/16/2016 Coast Hand Car Wash Costa Mesa 200.00 9/16/2016 O'Rellly Auto Costa Mesa 51.80 3,405.82 Fuel 1/5/2016 Chevron Newport Beach 46.68 Additional inquiry needed to 1/11/2016 Union 76 Costa Mesa 78.05 determine If the following are 1/20/2016 Arco Irvine 48.98 NAC or potentially personal 1/28/2016 Union 76 Costa Mesa 65.94 in nature. 2/11/2016 Chevron Costa Mesa 35.06 2/12/2016 Union 76 Costa Mesa 62,39 2x same day 2/12/2016 Union 76 Costa Mesa 53.86 2/18/2016 Chevron Newport Beach 54.54 2/25/2016 Union 76 Costa Mesa 51.40 2/26/2016 Chevron Costa Mesa 39.07 2/29/2016 Chevron Newport Beach 56.00 3/3/2016 Chevron Newport Beach 25.35 3x same day 3/3/2016 Union 76 Costa Mesa 59.21 3/3/2016 Union 76 Costa Mesa 55.64 3/14/2016 Union 76 Costa Mesa 90.82 3/1412016 Union 76 Costa Mesa 47.85 3/15/2016 Chevron Costa Mesa 72.86 3/17/2016 Chevron Costa Mesa 83,78 3/18/2016 Chevron Newport Beach 7.55 4/6/2016 Union 75 Costa Mesa 47.52 4/7/2016 Chevron Newport Beach 46.83 4/19/2016 Union 76 Costa Mesa 62.49 4/21/2016 Chevron Newport Beach 21.80 4/25/2016 Chevron Newport Beach 7.91 4/25/2016 Chevron Newport Beach 100.00 4/25/2016 Chevron Newport Beach 100.00 4/25/2016 Union 76 Costa Mesa 54,59 5/12/2016 Chevron Costa Mesa 100.00 5/12/2016 Chevron Costa Mesa 53.85 5/13/2016 Chevron Costa Mesa 48.29 5/16/2016 Union 76 Costa Mesa 47,79 5/20/2016 Shell Oil Costa Mesa 7012 5/22/2016 Shell OII Costa Mesa 71,31 5/28/2016 Chevron Costa Mesa 67.72 5/31/2016 Chevron Costa Mesa 70.81 1of7 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE N3 CREDIT CARD PURCHASES YEAR 2016 DATE CHARGE LOCATION AMOUNT COMMENTS 6/2/2016 Chevron Newport Beach 48.74 Loves Travel 6/3/2016 USA Costa Mesa 60.99 2x same day 6/3/2016 USA Costa Mesa 54.89 37.48 6/5/2016 Union 76 Costa Mesa 44.84 6/7/2016 6/24/2016 Chevron Newport Beach 74.14 Love's Country 7/3/2015 Union 76 Costa Mesa 67.34 Elk City OK 7/13/2016 Union 76 Costa Mesa 75.00 2x same day 7/13/2016 Union 76 Costa Mesa 75.00 6/7/2016 7/20/2016 Chevron Newport Beach 29,26 3x 7/20/2016 Union 76 Costa Mesa 75.00 Waterfall PA 7/20/2016 Union 76 Costa Mesa 75,00 77,21 8/3/2016 Shell Oil Costa Mesa 80.79 6/9/2016 8/11/2016 Chevron Costa Mesa 79.63 Sunoco 8/12/2016 Shell Oil Costa Mesa 52.45 Amherst OH 8/15/2016 Union 76 Costa Mesa (29.66) 4x same day? 8/15/2016 Union 76 Costa Mesa 40.00 6/14/2016 8/150016 Union 76 Costa Mesa 95.00 Pilot 8/15/2016 Union 76 Costa Mesa 40.00 Kayenta AZ 9/1/2016 Chevron Costa Mesa 61.17 166,83 9/2/2016 Chevron Newport Beach 50.63 6/15/2016 9/9/2016 Chevron Costa Mesa 39.59 4x same day? 9/9/2016 Chevron Costa Mesa 36.82 9/9/2016 Chevron Costa Mesa 99.65 9/9/2016 Chevron Costa Mesa 99,62 9/12/2016 Union 76 Costa Mesa 63.24 2x same day 9/12/2016 Union 76 Costa Mesa 95.00 9/16/2016 Union 76 Costa Mesa 91.44 2x same day 9/16/2016 Union 76 Costa Mesa 45,90 3,727.53 Nationals and Club Nationals -OH • Jr Rowing trip 6/6/2016 Good 2 Go Winslow AZ 7.87 6/6/2016 Good 2 Go Winslow AZ 30.72 6/6/2016 Loves Travel Albuquerque NM 63,67 616/2016 Route 66 General Store Seligman AZ 83.71 6/6/2016 TA Barstow Barstow 37.48 6/7/2016 Gas Mart Greenup IL 38.37 6/7/2016 O'Reilly Auto Catoosa OK 16,27 6/7/2016 Love's Country Miami OK 62.20 6/7/2016 Love's Country Elk City OK 31.72 6/7/2016 Chevron Amarillo 7X 6708 6/7/2016 Pilot Sullivan MO 57.84 6/7/2016 Pilot Sullivan MO 5.99 6/8/2016 Exxon Mobile Wynnewood PA 50.08 6/8/2016 Sunoco Waterfall PA 60,00 6/8/2016 TA €t24 London OH 77,21 6/9/2016 Sunoco Hamilton NJ 18.00 6/9/2016 Sunoco Hamilton NJ 18.71 6/9/2016 Sunoco Hamilton NJ 10.53 6/13/2015 Sunoco Amherst OH 64.25 6/13/2016 Sunoco Amherst OH 17.15 6/13/2016 Sunoco Loganton PA 70.13 6/14/2016 Days Inn Athens OH 85.87 6/14/2016 Pilot Minooka It 72.42 6/15/2016 Chevron Kayenta AZ 75.50 6/15/2016 DiscountTre Glenwood Springs CO 166,83 6/15/2016 Kum & Go Glenwood Springs CO 48.38 6/15/2016 Papa Joe's Gas & GO Moab UT 35.00 2of7 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 2016 DATE CHARGE LOCATION AMOUNT COMMENTS 6/15/2016 Rosi's Little Bavarian Glenwood Springs CO 73,91 6/15/2016 Shell Oil Keamey NE 69.54 6/16/2016 PTC EZ Pass Auto PA 35.00 6/1512016 Brush Travel Stop Brush CD 62.90 6/14/2016 Caseys General Stare Altoona IA 63.00 7/7/2016 Chevron Ludlow 78.46 7/7/2016 TA#160 Buttonwillow 40.00 7/8/2016 Love's Country Gallup NM 66.34 7/8/2016 Love's Country Santa Rosa NM 75.00 7/0/2016 Shell Oil Seligman AZ 80.13 7/8%2016 Sprouts Farmers Market Flagstaff AZ 48.25 716/2016 Target Flagstaff AZ 43.72 718/2016 WM Supercenter Gallup NM 122.39 7/9/ZO16 Kum & Go Vinita OK 58.25 7/9/2016 Love's Country Panhandle TX 50:26 7/9/2016 Love's Country Panhandle TX 3.18 7/9/2016 Love's Country Rolla MD 56.78 7/9/2016 Love's Country Rolla MO 11.00 7/9/2016 Love's Country Clinton OK 44.64 7/9/2016 Phillips 66 Gas Mart Greenup IL S.17 7/9/2016 Phillips 66 Gas Mart Greenup IL 58.40 7/11/2016 Fuller Ford OH 35.19 7/11/2016 Marathon Petro Cincinnati OH 53.88 7/12/2016 Goodyear Tire Cincinnati OH 383.62 7/14/2016 Chevron Cottage Grove OR 57.62 7/14/2016 Chevron Weed 65.00 7/14/2016 Love's Travel Lodi 76.72 7/14/2016 TA #160 Buttonwillow 26.60 7/14/2016 TA #150 Buttonwillow 60.00 7/17/2016 Shell oil Cascade Locks OR 72.47 7/18/2016 Union 76 Portland OR 29.68 7/19/2016 Chevron Lodi 47.28 7/19/2016 Chevron Newport Beach 72.61 7/19/2016 Union 76 Mount Shasta 67.57 3.561,84 Medical 2/15/2016 Lalonde Medical & Wellness Costa Mesa 65.00 2/16/2016 CVS Pharmacy Newport Beach 26.99 91.99 SuppOes-Shop 2/25/2016 Austin Hardwoods Santa Ana 29803 4/30/2016 Austin Hardwoods Santa Ana 23.19 7120/2016 Austin Hardwoods Santa Ana 185.24 8/24/2016 Austin Hardwoods Santa Ana 233.97 1/5/2016 Crown Ace Hardware Newport Beach 71.29 1/5/2016 Crown Ace Hardware Newport Beach 28.57 1/8/2016 Crown Ace Hardware Newport Beach 7.55 1119/2016 Crown Ace Hardware Newport Beach 31.45 1/28/2016 Crown Ace Hardware Newport Beach 50.91 2/3/2016 Crown Ace Hardware Newport Beach 54.14 2/3/2016 Crown Ace Hardware Newport Beads 30.15 2/11/2016 Crown Ace Hardware Newport Beach 7.55 2/12/2016 Crown Are Hardware Newport Beach 11.66 2/23/2016 Crown Ace Hardware Newport Beach 3.63 2/26/2016 Crown Ace Hardware Newport Beach 22.31 Additional inquiry needed to determine if the following are NAC or potentially personal in nature. Additional inquiry needed to determine if the fallowing are NAC or potentially personal in nature. 3of7 HANZICH &COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACGCIUNTANTS EMPLOYEE 8 CREDIT CARD PURCHASES YEAR 2016 DATE CHARGE LOCATION AMOUNT COMMENTS 3/3/2016 Crown Ace Hardware Newport Beach 29.13 3/11/2016 Crown Ace Hardware Newport Beach 62.60 3/14/2016 Crown Ace Hardware Newport Beach 19.57 3/17/2016 Crown Ace Hardware Newport Beach 12,40 3/30/2015 Crown Ace Hardware Newport Beach 58.50 4/11/2016 Crown Ace Hardware Newport Beach 4.31 4/15/2016 Crown Ace Hardware Newport Beach 72.01 5/4/2016 Crown Ace Hardware Newport Beach 10.79 5/9/2016 Crown Ace Hardware Newport Beach 32.25 5/10/2016 Crown Ace Hardware Newport Beach 75.64 5/11/2016 Crown Ace Hardware Newport Beach 30.77 5/16/2016 Crown Ace Hardware Newport Beach 3.41 5/26/2016 Crown Ace Hardware Newport Beach 33.11 6/3/2016 Crown Ace Hardware Newport Beach 17.26 6/3012016 Crown Ace Hardware Newport Beach 33.03 7/6/2016 Crown Ace Hardware Newport Beach 25.90 7/28/2016 Crown Ace Hardware Newport Beach 90.60 8/1/2016 Crown Ace Hardware Newport Beach 25,42 8/1/2016 Crown Ace Hardware Newport Beads 0.82 8/9/2016 Crown Ace Hardware Newport Beach 61.11 8/23/2016 Crown Ace Hardware Newport Beach 40.90 9/16/2016 Crown Ace Hardware Newport Beach 42.62 3/8/2016 D'Angelo Costa Mesa 114.32 3/15/2016 D'Angelo Costa Mesa 14.99 3/16/2016 D'Angelo Costa Mesa 38.21 4/7/2016 D'Angelo Costa Mesa 99.10 6/28/2016 D'Angelo CA 351.55 4/19/2016 Ganahl Lumber Costa Mesa 106.54 5/3/2016 Ganahl Lumber Costa Mesa 82.01 5/3/2016 Ganahl Lumber Costa Mesa 21.29 8/3/2016 Ganahl Lumber Costa Mesa 45.62 5/1/2016 Harbor Freight Tools Orange 470.36 5/18/2016 HD Supply White CA 90.66 2/18/2016 H offma n's Pa I nt Santa Ana 136.08 2/18/2016 Hoffman's Paint Santa Ana 36.99 2/3/2016 Home Depot Costa Mesa 70.17 2/11/2016 Home Depot Costa Mesa 33.77 2/16/2016 Home Depot Costa Mesa 49.65 2/25/2016 Home Depot Costa Mesa 228.88 2/26/2016 Home Depot Costa Mesa 126.91 3/3/2016 Home Depot Costa Mesa 94,94 3/18/2016 Home Depot Costa Mesa 159.67 5/18/2016 Home Depot Costa Mesa 82.44 5/20/2016 Home Depot Costa Mesa 196.70 6/1/2016 Home Depot Costa Mesa 132,86 6/3/2016 Home Depot Costa Mesa 189.92 7/20/2016 Home Depot Costa Mesa 83,02 9/16/2016 Home Depot Costa Mesa 140.58 5/6/2016 Industrial Metal Supply Anaheim 221.40 2/22/2016 Mar Vac Electronics Costa Mesa 42,98 5/5/2016 Mar Vac Electronics Costa Mesa 239,22 4of7 HANZICH & COMPANY NEWPORT AQUATICS CENTER CE RTIF IED PUBLIC ACCOUNTANTS EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 201.6 DATE CHARGE LOCATION AMOUNT COMMENTS 5/12/2016 Mar vac Electronics Costa Mesa 59.24 6/112016 Mar Vac Electronics Costa Mesa 71,12 6/28/2016 Mar Vac Electronics Costa Mesa 15.01 7/20/2016 Mar Vac Electronics Costa Mesa 71.12 2/17/2016 Maurer Marine Costa Mesa 148.91 2/19/2016 Maurer Marine Costa Mesa 76.68 2/23/2016 Maurer Marine Costa Mesa 135.00 5/6/2016 Maurer Marine Costa Mesa 246.40 8/8/2016 Maurer Marine Costa Mesa 270,16 8/12/2016 Maurer Marine Costa Mesa 164.16 9/7/2016 Maurer Marine Costa Mesa 275.59 9/15/2016 Maurer Marine Costa Mesa 143.10 1/13/2016 Rainbow Environmental CA 87,60 1/4/2016 Revchem Composites Costa Mesa 150.12 1/7/2016 Revchem Composites Costa Mesa 59.40 1/11/2016 Revchem Composites Costa Mesa 164,48 1/2012016 Revchem Composites Costa Mesa 517.04 1/29/2016 Revchem Composites Costa Mesa 74.25 2/1/2016 Revchem Composites Costa Mesa 183.71 2/11/2016 Revchem Composites Costa Mesa 109.62 2/16/2016 Revchem Composites Costa Mesa 13.23 2/24/2016 Revchem Composites Costa Mesa 832.49 2/26/Z016 Revchem Composites Costa Mesa 213.30 3/1/2016 Revchem Composites Costa Mesa 35.72 3/8/2016 Revchem Composites Costa Mesa 385.26 3/11/2016 Revchem Composites Costa Mesa 59.40 3/17/2016 Revchem Composites Costa Mesa 366.98 312312016 Revchem Composites Costa Mesa 224.21 4/13/2016 Revchem Composites Costa Mesa 118.80 4/14/2016 Revchem Composites Costa Mesa 102.60 5/18/2016 Revchem Composites Costa Mesa 162.00 6/1/2016 Revchem Composites Costa Mesa 316.44 7/1/2016 Revchem Composites Costa Mesa 123.12 7/1/2016 Revchem Composites Costa Mesa 64.80 7/6/2016 Revchem Composites Costa Mesa 212,22 7/20/2016 Revchem Composites Costa Mesa 776.07 8/2/2016 Revchem Composites Costa Mesa 123.36 8/17/2016 Revchem Composites Costa Mesa 223.45 9/13/2016 Revchem Composites Costa Mesa 115.83 3/29/2016 Sher -Fab Unlimited, Inc CA 136.62 1/6/2016 West Marine Newport Beach 84.88 1/8/2016 West Marine Newport Beach 84.24 1/14/2016 West Marine Newport Beach 348,51 1/18/2016 West Marine Newport Beach 491.96 2/16/2016 West Marine Newport Beach 14,82 3/4/2016 West Marine Newport Beach 68.54 311!/2016 West Marine Newport Beach 49.57 3115/2016 West Marine Newport Beach 118.90 3/15/2016 West Marine Newport Beach 176.69 3/16/2016 West Marine Newport Beach 23.55 3/17/2016 West Marine Newport Beach 126.31 3/17/2016 West Marine Newport Beach 47.60 4/6/2616 West Marine Newport Beach 104.51 5 of 7 HANZiCH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBUCACCOUNTANTS EMPLOYEE #3 CREDIT CARD PURCHASES YEAR 2016 DATE CHARGE LOCATION AMOUNT COMMENTS 4/12/2016 West Marine Newport Beach 135.22 4/12/2016 West Marine Newport Beach 1,133.46 4/13/2016 West Marine Newport Beach 388.30 4114/2016 West Marine Newport Beach (123.36) 4/14/2015 West Marine Newport Beach 475.05 4/18/2016 West Marine Newport Beach 132,65 4/20/2016 West Marine Newport Beach 105.82 4121/2016 West Marine Newport Beach 155.51 5/5/2016 West Marine Newport Beach 75.51 5/5/2016 West Marine Newport Beach 321.14 5/1212016 West Marine Newport Beach 352.79 5/13/2016 West Marine Newport Beach 9.96 5/25/2016 West Marine Newport Beach 135.65 5/26/2016 West Marine Newport Beach 48.58 6/5/2016 West Marine Newport Beach 103.64 7/29/2016 West Marine Newport Beach 670.30 8/112016 West Marine Newport Beach 83.80 8/9/2016 West Marine Newport Beach 382.83 8/10/2016 West Marine Newport Beach (73.58) 8/17/2016 West Marine Newport Beach 571.02 8/19/2016 West Marine Newport Beach 292.17 9/2/2016 West Marine Newport Beach 121.94 9/7/2016 West Marine Newport Beach 247.95 9/7/2016 West Marine Newport Beach 167.21 20,825.87 Food 1/4/2016 Smart N Final Costa Mesa 15.75 Additional Inquiry needed to 2/23/2016 7 -Eleven Costa Mesa 8.45 determine if the following are 2/24/2016 Chronic Tacos Newport Beach 33.28 NAC or potentially personal 3/3/2016 Coffee Bean Store Newport Beach 12.06 In nature. 3/1212016 Banzal Bowls Costa Mesa 60.50 3/19/2016 Catalina Fish kitchen Costa Mesa 89.30 4/13/2016 Smart N Final Costa Mesa 10.47 4/22/2016 Banzal Bowls Costa Mesa 46.50 5/6/2016 Wedge Burger Costa Mesa 41.52 5/28/2016 Ralphs Newport Beach 30.00 6/25/2016 In -N -Out Burger San Juan Capistrano 35.10 7/6/2016 Ralphs Newport Beach 8.98 7/7/2016 Circle K Costa Mesa 11,21 7/7/2016 Chronic Tacos Newport Beach 44.32 7/12/2016 Newport Donut Costa Mesa 10.65 7/28/2016 Banzal Bawls Costa Mesa 26.25 8/1/2016 Baja Fish Tacos Costa Mesa 45.31 8/5/2016 Coffee Bean Store Newport Beach 5.99 8/5/2016 Ralphs Newport Beach 127.34 8/9/2016 Baja Fish Tacos Costa Mesa 12.29 8/9/2016 Los Primus Cantina Costa Mesa 53.09 9/19/2016 Ralphs Newport Beach 179.06 9/9/2016 Ralphs Costa Mesa 39.85 9/10/2016 Banzai Bowls Costa Mesa 3.00 9/10/2016 Banzai Bowls Costa Mesa 76.25 1,026.52 Office Supplies 2/29/2016 Staples Costa Mesa 9.69 5/26/2016 Staples Costa Mesa 91.30 7/6/2016 Staples Costa Mesa 48.54 6 of 7 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBL1CA000UNTANTS EMPLOYEE 93 CREDIT CARD PURCHASES YEAR 2016 DATE CHARGE LOCATION AMOUNT COMMENTS 7/13/2016 Staples Costa Mesa 50.83 8/5/2016 Staples costa Mesa 145.43 345.79 Other - Unknown 5/20/2016 Big 5 Sporting Goods Costa Mesa 45.32 Additional inquiry needed to 2/5/2016 Newport Dunes Resort Newport Beach 15,00 determine if the following are 4/25/2016 Newport Dunes Resort Newport Beach 15.00 NAC or potentially personal 4/25/2016 Newport Dunes Resort Newport Beach 15.00 In nature. 5/4/2016 Newport Dunes Resort Newport Beach 15.00 5/4/2016 Newport Dunes Resort Newport Beach 1S.00 5/27/2016 Newport Dunes Resort Newport Beach 20.00 5/27/2016 Newport Dunes Resort Newport Beach 20.00 8/11/1016 Newport Dunes Resort Newport Beach 20.00 8/15/2016 Newport Dunes Resort Newport Beach 20.00 9/8/2016 Newport Dunes Resort Newport Beach 15.00 9/8/2016 Newport Dunes Resort Newport Beach 15.00 9/12/2016 Newport Dunes Resort Newport Beach 15.00 9/13/2016 Newport Dunes Resort Newport Beach 15.00 9/13/2016 Newport Dunes Resort Newport Beach 30.00 9/14/2016 Newport Dunes Resort Newport Beach 15.00 8/12/2016 Red -F -Rentals Costa Mesa 29.38 2/25/2016 Sears.com IA 306.94 2/14/2016 The Sorg Group Niland 42,00 6/4/2016 The UPS Store Newport Beach 16.20 4/20/2016 Warner Boat Sales Costa Mesa 272.14 5/6/2016 Warner Boat Sales Costa Mesa 162.42 8/23/2016 Warner Boat Sales Costa Mesa 188.33 8/24/2016 Warner Boat Sales Costa Mesa 93.25 1.415.98 Travel - Unknown 4/9/2016 Chevron Sun City 47.72 Additional inquiry needed to determine if the following are 5/21/2016 Waterfront Parking Santa Barbara 12.00 NAC or potentlally personal 59.72 in nature. 34,461.06 -----,rte 7 of 7 DETAIL CREDIT CARD TRANSACTIONS EMPLOYEE #4 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS 6MPLOYEF #4 CREDIT CARD PURCHASES YEAR 2011 DATE CHARGE LOCATION AMOUNT Auto/Truck Repair 2/11/2011 Autozone Costa Mesa 17.38 2/29/2011 Allen Tire Costa Mesa 739.46 3/8/2011 O'Reilly Auto Costa Mesa 30,43 3/14/2011 Autozone Costa Mesa 47,81 3/19/2011 Autozone Costa Mesa 23.90 3/25/2011 Autozone Costa Mesa 35.85 4/18/2011 Autozone Costa Mesa 38.66 4/18/2011 Autozone Costa Mesa 12.38 6/1/2011 O'Reilly Auto Costa Mesa 260.97 6/23/2011 Mesa Center Automotive Costa Mesa 163.40 8/12/2011 Autozone Costa Mesa 47.38 8/27J2011 Autozone Costa Mesa 14.00 12/8/2011 Autozone Costa Mesa 23.68 12/21/2011 O'Reilly Auto Costa Mesa 21.54 1,476,84 Fuel 12/30/2010 Shell Oil Costa Mesa 58.83 1/12/2011 Shell Oil Costa Mesa 79.80 1/27/2011 Chevron Costa Mesa 90.86 2/8/2011 Shell Oil Newport8each 57.26 2/16/2011 Union 76 Costa Mesa 74.43 2/22/2011 Union 76 Irvine 60.51 2/28/2011 Shell Oil Costa Mesa 74.82 2/28/2011 Union 76 Costa Mesa 74.58 312/2011 Shell oil Costa Mesa 54.39 3/8/2011 Shell Oil Newport Beach 75.00 3/10/2011 Union 76 Costa Mesa (64,19) 3/10/2011 Union 76 Costa Mesa 200.00 3/16/2011 Union 76 Costa Mesa (3153) 3/16/2011 Union 76 Costa Mesa 160.00 3/19/2011 Shell Oil Costa Mesa 80.00 3/24/2011 Union 76 Costa Mesa 135.00 3/27/2011 Shell 00 Costa Mesa 141,54 3/30/2011 Union 76 Costa Mesa 130.00 4/6/2011 Union 76 Costa Mesa 130.00 4/7/2011 Union 76 Costa Mesa 60-51 4/12/2011 Shell Oil Costa Mesa 74.03 4/22/2011 Shell Oil Costa Mesa 125.09 4127/2011 shell oil Costa Mesa 50,44 5/2/2011 Chevron Costa Mesa 74.18 5/6/2011 Shell 011 Costa Mesa 96.90 5/10/7011 Chevron Costa Mesa 79.13 5/13/2011 Union 76 Costa Mesa 75.00 5/15/2011 Union 76 Costa Mesa 75,00 5/20/2011 Union 76 Costa Mesa 2.08 5/20/2011 Union 76 Costa Mesa 72.29 6/2/2011 Union 76 Costa Mesa 75.00 6/25/2011 Shell Oil Costa Mesa 97.12 7/5/2011 Chevron Costa Mesa 87.11 7/11/2011 Union 76 Costa Mesa 69,78 7/18/2011 Union 76 Costa Mesa 104.26 7/22/2011 Chevron Costa Mesa 101.71 712312011 Shell Oil Torrance 99.00 8/6/2011 Chevron Dana Point 16.00 COMMENTS Additional inquiry needed to determine If the following are NAC or potentially personal in nature, Additional inquiry needed to determine if the following are NAC or potentially personal In nature. 1 of 9 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 04 CREDrr CARP PURCHASES YEAR 2011 DATE CHARGE LOCATION AMOUNT COMMENTS 8/7/2011 Exxon Mobil Huntington Beach 84,06 8/7/2011 Exxon Mobil Huntington Beach 100.00 a/20/2011 Island Marine Fuel Newport Beach 50.72 8/24/2011 Shell Oil Costa Mesa 98.49 8/24/2011 Shell Oil Costa Mesa 98.67 6/26/2011 Union 76 Costa Mesa 72.04 8/28/2011 Chevron Costa Mesa 109,43 9/9/2011 Union 76 Costa Mesa (18.68) 9/9/2011 Union 76 Costa Mesa 200-00 9/12/2011 Union 76 Costa Mesa 334.32 9/13/1011 Chevron Costa Mesa 74.74 9/13/2011 U nion 76 Costa Mesa (100.98) 9/13/1011 Union 76 Costa Mesa 200.00 9/13/2011 Union.76 Costa Mesa 5.00 10/22/2011 Union 76 Costa Mesa 65.37 11/1/2011 Union 76 Costa Mesa 63.71 11/4/2011 Chevron Costa Mesa 80,45 11/18/2011 Chevron Costa Mesa 92.88 11/21/2011 Shell 01) Costa Mesa 31.89 12/2/2011 Union 76 Costa Mesa 88.47 12/8/2011 Union 76 Costa Mesa 79.16 12/18/2011 Shell Oil Costa Mesa 75.06 4,900.73 Medical 2/8/2011 CVS Pharmacy Newport Beach 49.97 Additional inquiry needed to 2/15/2011 CVS Pharmacy Newport Beach 27.26 determine if the following are NAC or potentially personal 4/26/2011 CVS Pharmacy Costa Mesa 64,00 in nature. 4/28/2011 CVS Pharmacy Costa Mesa 12.58 4/28/2011 Nicholas E Rose MO Inc Newport Beach 25,00 5/2/2011 CV5 Pharmacy Costa Mesa 22.27 5/312011 CVS Pharmacy Costa Mesa 21,58 5/5/2011 Nicholas E Rose MD Inc Newport Reach 25.00 S14/2011 CVS Pharmacy Costa Mesa 32.61 5/12/2011 CV5 Pharmacy Costa Mesa 9,97 6/5/2011 CV5 Pharmacy Newport Beach 21.41 6/14/2011 Newport Imaging Center Newport Beach 81.34 6/20/2011 Newport Harbor Radiology Newport Beach 16.96 6/23/2011 Nicholas E Rose MO Inc Newport Beach 29.79 6/30/2011 Newport Emergency Med 46.78 7/11/2011 Nicholas E Rose MO Inc Newport Beach 15.00 8/30/2011 CVS Pharmacy Costa Mesa 31.90 12/10/2011 CVS Pharmacy Newport Beach 26.52 12/12/2011 CVS Pharmacy Costa Mesa 9.68 569.72 Other. Operating 9/9/2011 First Aid CPR CA 150.37 2/11/2011 Noack Awards Newport Beach 178.35 2/11/2011 Noack Awards Newportaeach 79.39 408.11 2of9 HANZICH & COMPANY NEWPORTAQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #4 CREDIT CARD PURCHASES YEAR 7011 DATE CHARGE LOCATION AMOUNT COMMENTS Outrigger Races Hawaii 5/19/2011 Molokai Vacation HI 1,901.30 5/21/2011 Ck5625LA Los Angeles 20.50 5/21/2011 Ck5625LA Los Angeles 90.00 8/3/2011 American Airlines LAX - HNL -KOA 653.11 8/3/2011 American Airlines LAX- HNL - KOA 653.11 8/3/2011 American Airlines LAX - HNL. KOA 653.11 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX - KOA SOZ.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX -KOA 502.94 8/12/2011 American Airlines LAX -90A 502.94 8/12/2011 American Airlines 800.00 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX - X00 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX- KOA 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX -KOA 502.94 8/12/2011 American Airlines LAX -KOA 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX- KOA 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX - KOA $02.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/12/2011 American Airlines LAX - KOA 502.94 8/30/2011 American Airlines 225.00 8/31/2011 Chevron Kamuela HI 92.38 8/31/2011 Chevron Kamuela Hl 86.39 8/31/2011 Chevron Kamuela HI 237 8/31/2011 F(rst Light Bookstore Hilo HI 23.00 8/31/2011 Foodland Kamuela HI 5.33 8/31/2011 Kona Sack N Save Kana HI 10.61 8/31/2011 Waimea L&L Inc Kamuela HI 24.95 9/1/2011 ABC Stores Kallua-Kona Hl (3.ZZ) 9/1/2011 ABC Stores I(Alua-Kona Hl 3.22 9/1/2011 KaI Opua Canoe Club HI 600.00 9/1/2011 Kona Sack N Save Kana HI 11.37 9/2/2,011 Kai Opua Canoe Club Al 500.00 9/2/2011 Southside Shaka Restauranl Naalehu Hi 35.42 9/2/2011 Tesoro Kealakekua HI 80.00 9/2/2011 Tesoro Kealakekua HI 80.00 3 of 9 HAN7.ICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #4 CREDIT CARD PURCHASES YEAR 2011 DATE CHARGE LOCATION AMOUNT COMMENTS 9/2/2011 Tesoro Kealakekua HI 2,23 9/3/2011 ABC Stores Kallua-Kona HI 5.81 9/4/2011 ABC Stores Kailua-Kona Hl 20.24 9/5/2011 American Airlines 25.00 9/512011 American Airlines 25.00 9/5/2011 American Airlines 25.00 9/5/2011 AmedcanAlrlines 25.00 9/5/2011 American Airlines 25.00 9/5/2011 American Airlines 25,00 9/5/2011 American Airlines 25.00 9/5/2011 American Airlines 25.00 9/5/2011 American Airlines 25.00 9/5/2011 Enterprise Rent-A-Car Kailua-Kona Hl 676.14 9/5/2011 Kai Opua Canoe Club HI 15.00 9/5/2011 Keoki's Coffee & Donkey Kailua-Kona HI 18.72 9/5/2011 KK's Kona Beach Hotel Kailua-Kona HI 125.04 9/5/2011 Tesoro Kallua-Kana HI 24.61 9/5/2011 Tesoro Kailua-Kona HI 66.18 9/8/2011 Continental Airlines LAX - OGG - HNL 446.00 9/8/2011 Continental Airlines LAX - OGG - HNL 446.00 9/8/2011 Continental Airlines LAX -OGG -HNL 446.00 9/8/2011 Continental Airlines LAX -OGG -HNL 446.00 9/8/2011 Continental Airlines LAX- OGG - HNL 446.00 9/8/2011 Continental Airlines LAX - OGG - HNL 446,00 9/8/2011 Continental Airlines LAX - OGG - HNL 446.00 9/8/2011 Continental Airlines LAX • HNL 464.80 9/14/2011 Ohcra HI 200.00 9/15/2011 United Airlines 50,00 9/16/2011 Ohcra HI 1,500.00 9/17/2011 Union 76 Wahiawa HI 70,55 9/17/2011 Safeway Store Honolulu HI 40,45 9/19/2011 #1017 Aim Honolulu HI 2.14 9/19/2011 #1017 Alm Honolulu HI 73.12 9/19/2011 Enterprise Rent-A-Car Honolulu Hl 299,22 9/20/2011 United Airlines 25.00 9/20/2011 United Airiines 25.00 9/29/2011 Continental Alrlines LAX - SFO - HNL 535.50 9/30/2011 American Airlines LAX - HNL 499.80 10/6/2011 Island Ione Auto Rental Kaunakaka Hl 308.84 10/7/2011 ABC Stores Honolulu HI 55,72 10/7/2011 Union 76 Halelwa HI {226.09} 10/7/2011 Union 76 Haleiwa Hl 500.00 10/7/2011 Union 76 Halelwa HI 46.12 10/7/7011 Friendly Market Kaunakaka HI 17,30 10/7/2011 Island Kine Auto Rental Kaunakaka Hi 369-44 10/7/2011 Island Kine Auto Rental Kaunakaka HI 390.27 10/7/2011 McDonald's Haleiwa H1 10.97 10/8/2011 Chevron Kaunakaka HI 42.71 10/8/2011 Chevron Kaunakaka H1 121.85 10/8/2011 Chevron Kaunakaka HI 7.70 10/8/2011 Oahu Hawn Canoe Racing Peari City HI 260.00 10/9/2011 Island Kine Auto Rental Kaunakaka HI 22.20 10/9/2011 Island Kine Auto Rental Kaunakaka HL 39.63 10/11/2011 Island Kine Auto Rental Kaunakaka HI 64.25 12/14/2011 Courtyard by Marriott Kailua-Kona HI 7,022.40 39,278.95 Catalina 4of9 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT 3/27/2011 Joe's Place Avalon 12.45 9/10/2011 Joe's Place Avalon 16.75 9/10/2011 Joes•Rent•A•Boat Avalon 56.00 9/10/2011 Joes-Rent-A-Boat Avalon 51.35 136.55 Trailer Repair 10/31/2011 Trail -Rite Inc Santa Ana 463.31 Supplies - Shop 2/3/2011 Crown Hardware Newport Beach 1537 2/15/2011 Crown Hardware Newport Beach 17.52 2/24/2011 Crown Hardware Newport Beach 13.92 3/8/2011 Crown Hardware Newport Beach 17.54 4/8/2011 Crown Hardware Newport Beach 20.33 6/16/2011 Crown Hardware Newport Beach 40.00 8/7/2011 Crown Hardware Newport Beach 17.91 8/17/2011 Crown Hardware Newport Beach 14.77 10/27/2011 Crown Hardware Newport Beach 14.67 11/22/2011 Crown Hardware Newport Beach 13.52 11/28/2011 Crown Hardware Newport Beach 7.11 12/5/2011 Crown Hardware Newport Beach 43.08 12/9/2011 Crown Hardware Huntington Beach 43.08 1/7/2011 Crystaliner Corporation Costa Mesa 65.58 1/14/2011 Crystaliner Corporation Costa Mesa 61.34 1/24/2011 Crystaliner Corporation Costa Mesa 119.95 1/24/2011 Crystallner Corporation Costa Mesa 28.93 1/28/2011 Crystaliner Corporation Costa Mesa 78.63 2/4/2011 Crystaliner Corporation Costa Mesa 78.19 3/11/2011 Crystaliner Corporation Costa Mesa 91,55 3/14/2011 Crystallner Corporation Costa Mesa 106.90 4/8/2011 Crystaliner Corporation Costa Mesa 249.26 4/14/2011 Crystaliner Corporation Costa Mesa 304.28 4/15/2011 Crystaliner Corporation Costa Mesa 315.59 4/19/2011 Crystallner Corporation Costa Mesa 124.79 4/26/2011 Crystallner Corporatlon Costa Mesa 83.52 6/8/2011 Crystallner Corporation Costa Mesa 151.05 6/17/2011 Crystallner Corporation CA 135.56 7/5/2011 Crystaliner Corporation CA 34.91 7/1412011 Crystallner Corporation CA 50.91 7/29/2011 Crystaliner Corporation CA 14.60 8/2/2011 Crystaliner Corporation CA 152.36 8/10/2011 Crystaliner Corporation CA 61.26 8/15/2011 Crystallner Corporation CA 207.04 8/23/2011 Crystaliner Corporation Costa Mesa 167.87 9/9/2011 Crystallner Corporation CA 277.56 10/21JZ011 Crystaliner Corporation Costa Mesa 35.07 11/35/2011 Crystaliner Corporation Costa Mesa 104.25 11J21J2011 Crystallner Corporation Costa Mesa 73.00 12/8/2011 Crystaliner Corporation Costa Mesa 262.43 12/13/2011 Crystaliner Corporation Costa Mesa 178.70 12/21/2011 Crystaliner Corporation Costa Mesa 299.44 12/21/2011 Crystallner Corporation Costa Mesa 86.95 4/19/2011 Ganahl Lumber Costa Mesa 90.93 6/3/2011 Ganahl Lumber Costa Mesa (90.93) 6/3/2011 Gana hi Lumber Costs Mesa 181.85 12/7/2011 6anahlLumber Costa Mesa 87.13 1J2/2011 Home Depot Costa Mesa 93.63 NEWPORT AQUATICS CENTER EMPLOYEE 94 CREDIT CARD PURCHASES YEAR 2011 COMMENTS Additional inquiry needed to determine tf the following are NAC or potentially personal In nature. 5of9 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT COMMENTS 1/5/2011 Home Depot Costs Mesa 47.52 1/11/2011 Home Depot Costa Mesa 104.98 1/21/2011 Home Depot Costa Mesa 4.28 1/24/2011 Home Depot Costa Mesa 247,35 1/26/2011 Home Depot Costa Mesa 89.18 1/28/2011 Home Depot Costa Mesa 19.51 2/1/2011 Home Depot Costa Mesa 129,37 2/4/2011 Home Depot Costa Mesa 192.81 2/11/2011 Home Depot Costa Mesa 100.71 2/21/2011 Home Depot Costa Mesa 38.10 2/24/2011 Home Depot Costa Mesa 8.44 3/11/2011 Home Depot Costa Mesa 18.32 3/15/2011 Home Depot Costa Mesa 21.72 4/5/2011 Home Depot Costa Mesa 163.29 4/7/2011 Home Depot Costa Mesa 99.23 4/14/2011 Home Depot Costa Mesa 76.47 4/22/2011 Home Depot Costa Mesa 53.83 5/6/2011 Home Depot Costa Mesa 95.92 6/3/2011 Horne Depot Costa Mesa 217.40 6/7/2011 Home Depot Costa Mesa 7.04 6/23/2011 Home Depot Costa Mesa 56.39 6/27/2011 Home Depot Costa Mesa 257.56 7/2/2011 Home Depot Costa Mesa 167.39 7/5/2011 Home Depot Costa Mesa 79.96 7/8/2011 Home Depot Costa Mesa 203.23 7/29/2011 Home Depot Costa Mesa 155.03 8/1212011 Home Depot Costa Mesa 252.38 8118/2011 Home Depot Costa Mesa 135.06 8/19/2011 Home Depot Costa Mesa 1160.55) 8/19/2011 Home Depot Costa Mesa 198.95 8/19/2011 Home Depot Costa Mesa 139.00 8/21/2011 Home Depot Costa Mesa 93.16 9/9/2011 Home Depot Costa Mesa 91.07 9/13/2011 Home Depot Costa Mesa 140.50 10/21/2011 Home Depot Costa Mesa 28.76 10/24/2011 Home Depot Costa Mesa (47,94) 1 0/241 2 011 Home Depot Costa Mesa 1.80 10/24/2011 Home Depot Costa Mesa 190.01 10/25/2011 Home Depot Costa Mesa 14.14 10/25/2011 Home Depot Costa Mesa 11.35 1012.517.011 Home Depot Costa Mesa 10.09 10/27/2011 Horne Depot Costa Mesa 30.77 19/28/2011 Home Depot Costa Mesa 67.12 10/31/2011 Home Depot Costa Mesa 264.14 11/4/2011 Home Depot Costa Mesa 87.70 11/5/2011 Home Depot Costa Mesa 427.73 11/7/2011 Home Depot Costa Mesa (100.00) 11/14/2011 Home Depot Costa Mesa 44.08 11/22/2011 Home Depot Costa Mesa 202.14 12/7/2011 Home Depot Costa Mesa 57.34 12/11/2011 Home Depot Costa Mesa 162.02 12/15/2011 Home Depot Costa Mesa 13,44 12/22/2011 Home Depot Costa Mesa 125.59 9/26/2011 Knot & Rope Supply DH 59.50 1/13/2011 Mar Vac Electronics Costa Mesa 34.80 1/2512011 Mar Vac Electronics Costa Mesa 5.36 5/20/2011 Mar -Vac Electronics Costa Mesa 45.37 4/19/2011 Plastic Sales Costa Mesa 291.45 NEWPORT AQUATICS CENTER EMPLOYEE *4 CREDIT CARD PURCHASES YEAR 2011 6of9 HANZICH & COMPANY CERTIFIED PUBLICACCRUNTANTS GATE CHARGE LOCATION AMOUNT COMMENTS 1120/2011 West Marine Newport Beach 31.85 1/21/2011 West Marine Newport Beach 109.06 1/2 41201 1 West Marine Newport Brach $4.61 1/28/2011 West Ma11ne Newport Beach 426.17 1/31/2011 West Marine Newport Beach 111.88 2/11/2011 West Marine Newport Beach 69.74 3/8/2011 West Marfne Newpprt Beach 244.79 3/10/2011 West Marine Newport Beach 80.96 3/14/2021 West Marine Newport Beach 17.76 3/15/2011 West Marine Newport Beach 3.00 311512DIA West Marine Newport Beach 65.51 3/18/2011 West Marine Newport Beach 51.00 3/21/2011 West Marine Newport Beach 37.20 3/26/2011 West Marine Newport Beach 65.19 3/30/2011 West Marine Newport Beach 41.67 4/6/2011 West Marfne Newport8each 317.07 4/12/2011 West Marine Newport Beach 204.17 4/18/2011 West Marfne Newport Beach 47-05 4/22/2011 West Marine Newport Beach 6.17 5/27/2011 West Marine Newport Beach 53.13 6/16/2011 West Marine Newport Beach 133.22 6/16/2011 West Marine Newport Beach 36.30 6/18/2011 West Marine Newport Beach 7.18 6/20/2011 West Marine Nawpott Beach 14.67 6/21/2011 West Marine Newport Beach 168.56 6/22/2011 West Marine Newport Beach 54.57 7/1/2011 West Martne Newport Beach 37.84 7/7/2011 West Marine Newport Beach 129.56 7/8/20t1 West Marine Newport Beach 16.77 7/11/2011 West Marine Newport Beach 126.79 7/13/2011 West Marine Newport Beach 14.73 7/14/2011 West Marine Newport Reach 21.63 7/18/2011 West Marine Newport Beach 46,53 712012011 West Marine NewportBeach 99.69 7/20/2011 West Marine Newport Beach 6.98 7/25/Z011 West Marine Newport Reach 40.69 7/26/2011 West Marine Newport Beach 10.95 7/'29/1011 West Marine Newpart Bearb 19.60 8/7/2011 West Marine Newport Beach 15.78 8/16/2011 West Marine Newport Beach 83.73 6/16/2011 West Marine Newport Beach 866.31 8/17/7011 West Marine Newport Beach 14.76 8/17/2011 West Marine Newport Beach 2.70 8/18/2011 West Nl0ne Newport Beach 5.01 8/18/2011 West Marine Newport Beach 121,99 8/23/2011 West Marine Newport Beach 159.11 8/25/2011 West Marine Newport Beach 122.67 8/26/2011 West Marine Newport Beath 34.99 9/6/2011 West Marine NewportBe3th 134.48 9/7/2011 West Marine Newport Beach 29.10 9/9/201I Wast Marine Newport Beach 256.11 11/18/2011 West Marine Newport Beath 446.38 12/1/2011 West Marine Newport Beach 38.05 12/6/2011 West Marine Newport Beach 37.56 12/8/2011 West Marine Newport Beach 164.21 12/9/2011 West Marine Newport Beach 38.65 12/9/2011 West Marine Newport Beach 69.79 12/16/2011 West Marine Newport Beach 59.22 NEWPORT AQUATICS CENTER EMPLOYEE 44 CREDIT CARO PURCHASES YEAR 2011 7 of 9 HAN ICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #f4 CREDIT CARD PURCHASES YEAR 2011 DATE CHARGE LOCATION AMOUNT 12/2i/2011 West Marine Newport Beach 84,14 1/20/2011 Wright Metal Co Costa Mesa 20.00 15,883.24 Food 1/15/2011 in-N-OutBurger Oxnard 8.81 1/15/2011 McDonald's Agoura Hills 10.51 1/20/2011 7 -Eleven Costa Mesa 6.50 1/20/2011 Kura Sushi Costa Mesa 54,12 1/29/2011 In -N -Out Burger Carlsbad 8.81 2/1/2011 7 -Eleven Costa Mesa 66.50 2/11/2011 Smart N Final Costa Mesa 19.63 2/11/2011 Togo's Eatery Costa Mesa 10.04 2/24/2011 The Little Knight Costa Mesa 18.00 3/1/2011 McDonald's Costa Mesa 6.83 3/4/2011 McDonald's Costa Mesa 5.52 3/4/2011 Ralphs Newport Beach 6.83 3/6/2011 Carl's Jr Costa Mesa 5.49 3/15/2011 Smart N Final Costa Mesa 18.99 4/2/2011 Circle K Costa Mesa 35.08 4/5/2011 Togo's Eatery Costa Mesa 9.82 4/9/2011 Smart N Final Fullerton 120.60 4/10/2011 Starbucks Costa Mesa 51.80 4/10/2011 Stater Bros Costa Mesa 32.56 4/26/2011 Kura Sushi Costa Mesa 23.33 5/2/2011 Choito Costa Mesa 38.23 5/7/2011 In -N -Out Burger Costa Mesa 16.48 5/14/2011 In•N•OutBurger San Diego 6.36 5/14/2011 In -N -Out Burger San Diego 1,74 5/21/2011 In -N -out Burger Oxnard 10.93 5/21/2011 McDonald's Agoura Hills 14.01 6/4/Z011 In -N -Out Burger Oxnard 8.81 6/5/2011 The Pizza Bakery Newport Beach 109.57 6/20/2011 Smart N Final Costa Mesa 12.71 6/25/2011 Circle K Costa Mesa 12.92 6/25/2011 EI Pollo Loco Costa Mesa 13.13 6/27/2011 Donut Star Inc Santa Ana 19.26 7/5/2011 Smart N Final Costa Mesa 164.50 7/15/2011 Smart N Final Costa Mesa 35.79 7/23/2011 In-N-OutBurger Oxnard 19.61 7/23/2011 McDonald's Carpinteria 7.41 7/31/2011 Smart N Final Costa Mesa 16.33 8/27/2011 Circle K Costa Mesa 10.90 8/29/2011 Caliente Southwest Grill Costa Mesa 415.73 8/29/2011 Ralphs COsta Mesa 32.26 9/9/2011 Smart N Final Costa Mesa 103.18 9/13/2011 Smart N Final Costa Mesa 45.79 12/5/2011 Ralphs Newport Beach 17.77 12/5/2011 The Pizza Bakery Newport Beach 50.94 12/8/2011 Smart N Final Costa Mesa 28.62 12/17/2011 Ruby s Sandwich Saloon Costa Mesa 10.91 1,744.76 Office Supplies 1/19/2011 Staples Costa Mesa 59.76 2/28/2011 Staples Costa Mesa 39.05 5/2/2011 Staples Costa Mesa 57.03 8/23/2011 Staples Costa Mesa 49.66 COMMENTS Additional Inquiry needed to determine if the following are NAC or potentially personal in nature. 8of9 HANTICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION 9/12/2011 Staples Costa Mesa Event Rentals Amazon.com 2/11/2011 Baker Party Rentals Inc Costa Mesa 2/11/2011 Baker Party Rentals Inc Costa Mesa 9/24/2011 Baker Party Rentals Inc CA 7/11/2011 Baker Rental & Sales Inc Costa Mesa 10/24/2011 Baker Rental& 5alesInc CA Other • Unknown 12/29/2010 Amazon.com 1/5/2011 Amazon.com 1/6(2011 Amazon.com 1/7/2011 Amazon.com 1/20/1011 Amazon.com 2/10/2011 Amazon.com 2/11/2011 Amazon.com 2/18/2011 Amazon.com 6/2512011 Amazon.com 6/28/2011 Amazon.com 1/4/2011 Best Buy Costa Mesa 1/5/2011 Best Buy Costa Mesa 1/5/2011 Best Buy Costa Mesa 9/29/2011 Pacific Win Mankato MN 4/21/2011 Patagonia Mall Order NV 8/1712011 Patagonia Mail Order NV 9/29/2011 Patagonia Mail Order NV 9/24/2011 Paypal °Antonopulos CA 2/6/2011 Ctulckb lade Paddles CA 4/2/2011 Sew Sporty Vista 4/4/2011 Sexton Eyeware CA 7/7/2011 Surfside Sports Costa Mesa 3/26/2011 Vintage Marina CA 8/5/2011 Vintage Marina CA 8/5/2011 Vintage Marina CA 8/12/2011 Warner Boat Sales LAX - KOA 8/12/2011 Warner Boat Sales Costa Mesa Travel • Unknown 1/15/2011 Shell Oil Oxnard 1/15/2011 Shell Oil Oxnard 3/5/2011 Chevron Seal Beach 3/5/2011 Chevron Seal Beach 3/5/2011 Shell Oil Costa Mesa 4/2/2011 Ultramar San Diego 4/2/2011 Ultramar San Diego 6/3/2011 Valero Camarillo 6/3/2011 Valero Camarillo AMOUNT 29.94 235.44 (25.00) 65.00 80.00 100,00 200.00 420.00 460.11 135.52 16.30 7.25 (112.73) 10.47 26.00 194.45 28.46 157.07 82.40 (46.74) 36.09 65.33 3,201.36 436.39 598.01 149.95 230.17 15.00 20.00 39.87 20.00 118.00 22.20 502,94 2,390.56 8,804.43 3.74 80.00 99.00 8,66 75.00 4.44 36.75 17.43 101.61 426.63 74,748.71 N E W PO RT AQUATICS CE NT ER EMPLOYEE p4 CREDIT CARD PURCHASES YEAR 2011 COMMENTS Additional inquiry needed to determine if the following are NAC or potentially personal In nature, Additional inquiry needed to determine if the fallowing are MAC or potentially personal in nature - 9 of 9 HANZICH R COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE IM CREDIT CARD PURCHASES YEAR 2012 DATE CHARGE LOCATION AMOUNT COMMENTS Auto/Truck Repair 1/6/2012 Autozone Costa Mesa 37.12 Additional Inquiry needed to 1/24/2012 Autozone Costa Mesa 37.12 determine If the following are 2/1/2012 Big O Tires Costa Mesa 137.33 NAC or potentially personal 2/21/1012 Auto Hauler Supply OR 43.27 in nature. 3/2/2012 Pep Boys Store Costa Mesa 21$.49 5/6/2012 Mesa Center Automotive Costa Mesa 88.77 8/11/2012 AutoZone Costa Mesa 26.93 586.03 Puel 1/2/2012 shell Oil Costa Mesa 86.87 Additional Inquiry needed to 1/19/2012 Shell OII Costa Mesa 51.79 determine If the following are 1/27/2012 Shell Oil Costa Mesa 97,15 NAC or potentially personal 2/6/2012 Union 76 Costa Mesa 61.36 in nature. 2/18/2012 Union 76 Costa Mesa 96.32 3/2/2012 Union 76 Costa Mesa 100.00 3/30/2012 Shell Oil Costa Mesa 34.20 4/13/2012 Shell Oil Costa Mesa 50,34 5/4/2012 Shell0il Costa Mesa 98.92 5/9/2012 Shell all Costa Mesa 99.00 5/18/2012 Union 76 Costa Mesa 105.00 6/1/2012 Union 76 Costa Mesa 105.00 6/5/2012 Chevron Costa Mesa 118.26 6/6/2012 Shell Oil Costa Mesa 93.24 6/23/2012 Chevron Costa Mesa 73.68 6/29/2012 Chevron Costa Mesa 90.50 7/13/2012 Union 76 Costa Mesa 74.92 7/21/2012 Union 76 Costa Mesa (178.24) 7/21/2012 Union 76 Costa Mesa 250.00 7/27/2012 Chevron Costa Mesa 106.84 7/28/2012 Chevron Santa Barbara 28.64 7/30/2012 Shell Oil Costa Mesa 48.12 8/2/2012 Union 76 Costa Mesa 23.72 8/3/2012 Chevron Costa Mesa 104.74 8/4/2012 Exxon Mobil Huntington Beach 10.71 8/4/2012 Exxon Mobil Huntington Beach 100.00 8/7/2012 Chevron Costa Mesa 110.87 2x 1 day 8/7/2012 Chevron Costa Mesa 5.38 8/15/2012 Chevron Costa Mesa 11137 8/28/2012 Union 76 Costa Mesa (26,61) 8/28/2012 Union 76 Costa Mesa 180.00 8/28/2012 Union 76 Costa Mesa 80.00 8/28/2012 Union 76 Costa Mesa 105.00 9/11/2012 Chevron Newport Beach 90.09 10/8/2012 Chevron Costa Mesa 70.66 11/7/2012 Chevron Costa Mesa 113.32 2x one day 11/7/2012 Chevron Costa Mesa 10.76 12/12/2012 Shell Oil Costa Mesa 99.00 1,881,92 Outrigger Races Hawaii 8/30/2012 Longs Kailua•Kona HI 18.00 9/2/2012 Union 76 Kailua-Kona HI 95.83 9/3/2012 Enterprise Rent-A-Car Kallue-Kona HI 697.36 1 of 7 HANPICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE 9/3/2012 Kona Sack N Save 9/3/2012 KTA Super Store 9/3/2012 Tesoro Catalina 9/9/2012 Avalon Fuel Dock 9/8/2012 Toes-Rent-A-8oat 9/8/2012 Vons Trailer Repair 8/13/2012 10/23/2012 Supplies - Shop 6/27/2012 6/27/2012 30/25/2012 1/17/2012 1/18/2012 3/9/2012 4/25/2012 6/29/2012 7/27/2012 10/24/2012 12/14/2012 1/4/2012 1/17/2012 1/23/2012 1/27/2012 2/6/2012 3/9/2012 3/16/2012 3/19/2012 3127/2012 5/1/2012 5/18/2012 5/21/2012 6/21/2012 7/6/2012 7/16/2012 8/13/2012 8/27/2012 10/3/2012 10/9/2012 10/22/2012 11/9/2012 11/13/2012 11/20/2012 11/26/2012 12/6/2012 12/10/2012 10/15/2012 10/9/2012 4/17/2032 4/20/2012 Hitch Crafters Trall-Rite Inc Austin Hardwoods Austin Hardwoods Berry Sheet Metal Crown Hardware Crown Hardware Crown Hardware Crown Hardware Crown Hardware Crown Hardware Crown Hardware Crown Hardware Crystaliner Corporation Crystaliner Corporation Crystallner Corporatlon Crystal i n er Corporation Crystaliner Corporation Crystaliner Corporation Crystallner Corporation Crystaliner Corporation Crystaliner Corporation Crystaliner Corporation Crystaliner Corporation Crystaliner Corporation Crystaliner Corporation Crystaliner Corporation Crystaliner Corporation Crystaliner Corporation Crystaliner Corporation Crystaliner Corporation Crystaliner Corporation Crystaliner Corporation Crystaliner Corporation Crystaliner Corporation Crystaliner Corporation Crystaliner Corporation Crystaliner Corporation Crystallner Corporation D Angelo Envirosafety Products Ganahl Lumber Ganahl Lumber LOCATION AMOUNT COMMENTS Kona HI 35.03 Kailua•Kona HI 19.31 Kallua-Kona HI 90,49 956.02 CA 138.05 Avalon 84.00 Catalina 3,57 225.62 Cu5ta Mesa Santa Ana Santa Ana Santa Ana Tustin Huntington Beach Huntington Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Reach Newport Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa CA Costa Mesa Costa Mesa 65.00 1,582.54 1,647.54 622.12 11.64 592,13 46.30 39.85 20.56 9.14 86.15 10.76 8.72 23.80 209.79 21,66 181,61 36.10 61.26 43.69 102.15 43.48 200.52 61.74 134.80 112.98 61.26 29.09 147,40 389.57 82,70 234.30 345.28 115.72 107.32 336.93 89.22 158.82 488.16 636,13 193.58 90.35 170.87 85.43 NEWPORT AQUATICS CENTER EMPLOYEE 44 CREDIT CARD PURCHASES YEAR 2012 Additional inquiry needed to determine if the following are NAC or potentially personal in nature, 2 of 7 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 04 CREDIT CARD PURCHASES YEAR 8012 DATE CHARGE LOCATION AMOUNT COMMENTS 5/2/2012 Ganahl Lumber Costa Mesa 85.43 10/26/2012 Hanks Electrical Supplies Costa Mesa 15.72 9/19/2012 Harbor Freight Tools Orange 21.54 12/29/2011 Home Depot Costa Mesa 87.57 1/6/2012 Home Depot Costa Mesa 87.04 1/10/2012 Home Depot Costa Mesa 135.30 1/14/2012 Home Depot Costa Mesa 29.59 1/17/2012 Home Depot Costa Mesa 94.37 1/18/2012 Home Depot Costa Mesa 86.37 1/22/2012 Home Depot Costa Mesa 52.64 1/24/2012 Home Depot Costa Mesa 136.83 1/30/2012 Home Depot Costa Mesa 49.04 3/2/2012 Home Depat Costa Mesa 167.73 3/9/2012 Home Depot Costa Mesa 28.33 3/12/2012 Home Depot Costa Mesa 8.16 3/16/2012 Home Depot Costa Mesa 33.29 3/19/2012 Home Depot Costa Mesa 76.14 3/27/2012 Home Depot Costa Mesa 45.46 4/9/2012 Home Depot Costa Mesa 50.94 4/13/2012 Home Depot Costa Mesa 63.51 4/16/2012 Home Depot Costa Mesa 84.39 4119/2012 Home Depot Costa Mesa 70.53 4/22/2012 Home Depot Costa Mesa 2 2. 60 4/26/2012 Home Depot Costa Mesa 35.48 5/1/2012 Home Depot Costa Mesa 21.52 5/4/2012 Home Depot Costa Mesa 8.85 5/10/2012 Home Depot Costa Mesa 233.26 5/21/2012 Home Depot Costa Mesa 16.05 6/6/2012 Home Depot Costa Mesa 272.33 6/12/2012 Home Depot Costa Mesa 24.75 6/22/2012 Home Depot Costa Mesa 221.56 6/28/2012 Home Depot Costa Mesa 425.80 7/2/2012 Home Depot Costa Mesa 216.84 7/16/2012 Home Depot Costa Mesa 57.97 7/19/2012 Home Depot Costa Mesa 71.21 7/27/2012 Home Depot Costa Mesa 65.42 7/27/2012 Home Depot Costa Mesa 0.60 7/30/2012 Home Depot Costa Mesa 239.87 7/31/2012 Home Depot Santa Ana 173.28 8/1/2012 Home Depot Costa Mesa 114.25 8/1/2012 Home Depot Costa Mesa 65.42 8/1/2012 Home Depot Santa Ana 160.07 8/6/2012 Home Depot Costa Mesa (75,39) 8/6/2012 Home Depot Costa Mesa 24.70 8/6/2012 Home Depot Costa Mesa 183.79 8/14/2012 Home Depot Costa Mesa 120.92 8/17/2012 Home Depot Costa Mesa 75.62 8/20/2012 Home Depot Costa Mesa 154.49 8/27/2012 Hame Depot Costa Mesa 15.03 9/11/2012 Home Depot Costa Mesa 139.79 9/29/Z012 Home Depot Costa Mesa 80.50 10/2/2012 Home Depot Costa Mesa 22.36 10/4/2012 Home Depot Costa Mesa 44.15 10/5/2012 Home Depot Costa Mesa 62.36 10/15/2012 Home Depot Costa Mesa 43.43 10/18/2012 Home Depot Costa Mesa 74.22 10/23/2012 Home Depot Santa Ana 243.07 11/1/2012 Home Depot Costa Mesa 143.93 3of7 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 94 CREDIT CARO PURCHASES YEAR 2012 DATE CHARGE LOCATION AMOUNT COMMENTS 11/6/2012 Home Depot Costa Mesa 100.50 11/12/2012 Home Depot Costa Mesa 194.81 11/14/2012 Home Depot Costa Mesa 178.12 11/20/2012 Home Depot Costa Mesa 77.82 11/25/2012 Home Depot Costa Mesa (31.36) 11/25/2012 Home Depot Costa Mesa 101.95 12/9/2012 Home Depot Costa Mesa (75.39) 12/11/2012 Home Depot Costa Mesa 39.00 12/23/2012 Home Depot Costa Mesa 81.70 4/25/2012 Industrial Mtl Supply CA 106.02 4/26/2012 Industrial Mtl Supply CA 75.52 6/28/2012 Industrial Mtl Supply CA 91.55 10/26/2012 industrial Mtl Supply wine 101.22 11/15/2012 Industrial Mtl Supply Irvine 95.77 11/16/2012 Industrial Mill Supply Irvine 122.02 11/19/2012 Industrial Mtf Supply Irvine 39.17 11/21/2012 Industrial Mtf Supply Irvine (58.82) 11/21/2012 Industrial Mtl Supply Irvine 139.26 5/1/2012 Mar Vac Electronics Costa Mesa 38.21 5/10/2012 Mar Vac Electronics Costa Mesa 49.32 9/7/2012 Mar Vac Electronics Costa Mesa 44.9S 5/31/2012 Paragon Plastics Santa Ana 244.59 1/17/2012 West Marine Newport Beach 81.48 1/20/2012 West Marine Newport Beach 81.87 3/13/2012 West Marine Newport Beach 100.65 3/15/2012 West Marine Newport Beach 50.57 3/19/2012 West Marine Newport Beach 12.46 3/19/2012 West Marine Newport Beach 9.45 3/21/2012 West Marine Newport Beach 127.54 3/22/2012 West Marine Newport Reach 141.79 3/28/2012 West Marine Newport Beach 40.97 3/31/2012 West Marine Newport Beach 7.10 4/6/2012 West Marine Newport Beach 19.63 4/11/2012 West Marine Newport Beach 73.84 4/16/2012 West Marine Newport Beach 114.48 4/17/2012 West Marine Newport Beach 74.68 4/18/2012 West Marine Newport Beach 53.54 4/24/2017 West Marine Newport Beach 64.52 4/25/2012 West Marine Newport Beach 1.87 4/26/2012 West Marine Newport Beach 47.10 4/27/2012 West Marine Newport Beach 249.47 5/1/2012 West Marine Newport Beach 173.15 5/2/2012 West Marine Newport Beach 245.98 5/4/2012 West Marine Newport Beach 175.73 5/7/2012 West Marine Newport Beach 153.67 5/8/2012 West Marine Newport Beach 44.76 5/8/2012 West Marine Newport Beach 588.25 5/9/2012 West Marine Newport Beach 52.11 5/9/2012 West Marine Newport Beach 22.15 5/11/2012 West Marine Newport Beach (579.03) 5/16/2012 West Marine Newport Beach 258.08 5/21/2012 West Marine Newport Beach 7.15 5/23/2012 West Marine Newport Beach 446.91 5/24/2012 West Marine Newport Beach 171.45 5/30/2012 West Marine Newport Beach 80.39 5/30/2012 West Marine Newport Beach 413.05 611/2012 West Marine Newport Beach 38.75 6/5/2012 West Marine Newport Beach 9.31 4of7 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 44 CREDIT CARD PURCHASES YEAR 2012 DATE CHARGE LOCATION AMOUNT 6/12/2012 West Marine Newport Beach 36.30 6121/2012 West Marine Newport Beach 5.08 6/25/2012 West Marine Newport Beach 167.77 6/25/2012 West Marine Newport Beach 110.70 7/16/2012 West Marine Newport Beach 65.70 7/21/2012 West Marine Newport Beach 47.56 7/24/2012 West Marine Newport Beach 22.09 8/1/2012 West Marine Newport Beach 173.18 8/1/2012 West Marine Newport Beach 85.81 8/7/2012 West Marine Newport Beach 346.46 8/9/2012 West Marine Newport Beach 24.50 8/13/2012 West Marine Newport Beach 122.81 8/17/2012 West Marine Newport Beach 13.38 8/21/2012 West Marine Newport Beach 140.16 8/23/2012 West Marine Newport Beach 188.16 8/24/2012 West Marine Newport Beach 4.87 8/27/2012 West Marine Newport Beach 61.18 9/S/2012 West Marine Newport Beach 80.17 9/12/2012 West Marine Newport Beach 161.32 10/4/2012 West Marine Newport Beach 184.68 10/16/2012 West Marine Newport Beach 8.34 10/18/2012 West Marine Newport Beach 84.27 10/29/2012 West Marine Newport Beach 55.86 11/9/2012 West Marine Newport Beach 151.93 11/15/2012 West Marine Newport Beach 33S,84 11/15/2012 West Marine Newport Beach 40.64 1111912012 West Marine Newport Beach 53.74 11/21/2012 West Marine Newport Beach 12.93 12/912012 West Marine Newport Beach 305.89 12/14/2012 West Marine Newport Beach 120.95 12/16/2012 West Marine Newport Beach 708.62 12/20/2012 West Marine Newport Beach 275.04 21,409.53 Food 112212012 smart N Final Costa Mesa 18.51 2/10/2012 Smart N Final Costa Mesa 256.87 3/22/2012 7 -Eleven Costa Mesa 100.00 4/13/2012 Smart N Final Costa Mesa 77.60 5/5/2012 Carl's Jr Costa Mesa 7.09 5/18/2012 7 -Eleven Costa Mesa 4.67 5/1 8120 1 2 Carl's Jr Costa Mesa 7.20 6/2/2012 7 -Eleven Garden Grove 8,29 6/3/2012 Raiphs Newport Beach 150.99 6/3/2012 Ralphs Newport Beach 50,45 6/23/2012 Smart N Final Costa Mesa 76.86 6/30/2012 Circle K Costa Mesa 17.62 7/7/2012 Smart N Final Costa Mesa 169.31 7/28/2012 Circle K Costa Mesa 13.42 8/3/2012 Smart N Final Costa Mesa 30.62 B/4/2012 Circle IC Costa Mesa 7.73 8/11/2012 Smart N Final Costa Mesa 31.65 12/6/2012 7 -Eleven Costa Mesa 100.00 12/11/2012 Smart N Final Costa Mesa 31.75 1,155.63 Office Supplies 1/3/2012 Staples Anaheim 47,46 COMMENTS Additional Inquiry needed to determine if the following are NAC or potentially personal in nature. 5 of 7 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUSUCACCOUNTANTS EMPLOYEE 44 CREDIT CARD PURCHASES YEAR 2012 DATE CHARGE LOCATION AMOUNT COMMENTS 7/6/2012 Staples Costa Mesa 25.27 72.73 Other- Unknown 5/1/2012 Amaton.00m 58.92 Additional inquiry needed to 5/24/2012 Amazon.com 18.99 determine if the following are 10/10/2012 Amazon.com 17,77 NAC or potentially personal 10/10/2012 Amazon.com 39.95 in nature. 10/24/2012 Amazon.com 21.27 12/4/2012 Amazon.com 110.72 12/5/2012 Amazon.com 27.65 12/14/2012 Amazon.com 95.59 12/19/2012 Amazon.com 320.94 11/3/2012 Best Buy Irvine 40.93 6/5/2012 Hill's goat Service CA 30,75 8/6/2012 Hill's Boat Service CA 91.11 S/R/2012 I L Designs CA 2,054.25 12/8/2012 Jamestown Distributors RI 56.57 2/10/2012 Noack Awards Newport Reach 87,28 8/7/2012 Sears Roebuck Costa Mesa 485.40 2/21/2012 Shipper Supply OH 32,50 3/5/2012. Shipper Supply OH 469.63 12/11/2012 Signature Fencing NY 840,94 8/6/2012 Stoll Engine Co Costa Mesa 26.08 2/21/2012 US Cargo Control IA 36.77 8/3/2012 vintage Marina CA 10.00 7/24/2012 Warner Boat Sales Costa Mesa 10.73 8/2/2012 Warner Boat Sales Costa Mesa 66,79 8/8/2012 Warner Boat Sales Costa Mesa 1,106.01 6,161,44 Travel - unknown 6/2/2012 B&H Lot 9 CA 6.00 Additional inquiry needed to 6/2/2012 B&H Lot 9 CA 6.00 determine if the following are 8/18/2012 Oceanside Parking Oceanside 8.00 NAC or potentially personal 12/8/2012 Oceanside Parking Oceanside 8.40 in nature. 12/8/2012 Oceanside Parking Oceanside 8.00 8/10/2012 Waterfront Parking Santa Barbara 8.00 5/5/2012 Carl's ]r San Clemente 8.52 5/19/2012 In -N -Out Burger Oxnard 8,99 5/19/2012 Chevron Torrance 117.39 5/19/2012 Chevron Torrance 3.78 6/8/2012 McDonald's Agoura Hills 9.44 6/9/2012 Shell Oil Woodland Hill 13.20 6/9/2012 Shell oil Woodland Hill 72.86 6 of 7 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT COMMENTS 5/9/2012 in -N -Out Burger Oxnard 8,99 7/8/2012 Union 75 San Clemente 40.02 8/3/2012 McDonald's Torrance 9.33 8/10/2012 Chirk-FII-A Oxnard 9.09 345.61 35,442.07 NEW PORT AQUATICS CENTER EMPLOYEE 04 CREDIT CARD PURCHASES YEAR2bi2 7of7 HANZICH& COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE h4 CREDIT CARD PURCHASES YEAR 2013 DATE CHARGE LOCATION AMOUNT COMMENTS Auto/Truck Repair 6/6/2013 Mesa Center Automotive Costa Mesa 90.56 Fuel 12/27/2012 shell Oil Santa Ana 57.79 Santa Ana Additional inquiry needed to 1/11/2013 Union 76 Costa Mesa 85.46 determine if the following are 1/25/2013 Union 76 Costa Mesa 100.00 NAC or potentially personal 2/20/2013 Shell oil Cesta Mesa 99.00 In nature. 2/26/2013 Shell Oil Costa Mesa 98.77 3/6/2013 Union 76 Costa Mesa (6.291 3/6/2013 Union 76 Costa Mesa 250.00 3/9/2013 Shell OII Costa Mesa 58.17 3/14,12013 Shell Oil Costa Mesa 83.53 3/19/2013 Union 76 Costa Mesa 250.00 3/22/2013 Chevron Costa Mesa 114,70 4/2/2013 Union 76 Costa Mesa 66.40 4/5/2013 Union 76 Costa Mesa 63.01 4/7/2013 Chevron Dana Point 50.04 Dana Point 4/7/2013 Chevron Costa Mesa 178.75 4/8/2013 Union 76 Costa Mesa (18.19) 2x 4/8/2013 Union 76 Costa Mesa 151.09 4/9/2013 Union 76 Casts Mesa 79.04 4/11/2013 Union 76 Costa Mesa 23.60 2x same day, 4/11/2013 Union 76 Costa Mesa 100.00 4/12/2013 Union 76 Costa Mesa 100.00 4/18/2013 Union 76 Costa Mesa 100.00 4/20/2013 Union 76 Costa Mesa 71.75 4/21/2013 Chevron Costa Mesa 98.74 4/25/2013 Shell Oil Costa Mesa 64,89 5/4/2013 Shell Oil Costa Mesa 88,18 5/7/2013 Shell Oil Costa Mesa 98.79 5/17/2013 Union 76 Costa Mesa 82.83 2x same day 5/17/2013 Union 76 Costa Mesa 3.47 5/20/2013 Chevron Santa Ana 4,54 4x same day, 2x Santa Ana, 5/20/2013 Chevron Santa Ana 51.43 5/20/2013 Union 76 Costa Mesa 42.13 5/20/2013 Union 76 Costa Mesa 35.15 5/28/2013 Union 76 Costa Mesa 80.41 5/31/2013 Shell Oil Costa Mesa 67.86 2x 5/31/2013 Union 76 Costa Mesa 66.08 616/2013 Union 76 Costa Mesa 99.80 6/7/2013 Chevron Costa Mesa 29.03 6/9/2013 Chevron Costa Mesa 54.82 6/28/2013 Shell Oil Santa Ana 40,10 2x same day, one SA and one CM 6/28/2013 Shell Oil Costa Mesa 99,00 6/29/2013 Shell Oil Costa Mesa 80.83 7/2/2013 Union 76 Costa Mesa 99.40 7/12/2013 Chevron Costa Mesa 37,30 3x same day 7/12/2013 Union 76 Costa Mesa 99.90 7/12/2013 Union 76 Costa Mesa 2.28 7/20/2013 Shell Oil Costa Mesa 91.57 7/22/2013 Union 76 Costa Mesa 100.00 7/27/2013 Shell Oil Santa Ana 6.84 Santa Ana 7/27/2013 Shell Oil Santa Ana 90.00 Santa Ana 8/5/2013 Union 76 Costa Mesa 2,78 8/5/2013 Union 76 Costa Mesa 200.00 Excess purchase 1 of 8 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE 8/10/2013 8/21/2013 8/21/2013 8/21/2013 8/24/2013 8/27/2013 8/27/2013 8/27/2013 9/12/2013 9112/2013 9/12/2013 9/12/2013 10/30/2013 11/2/2013 11/9/2013 11/1912013 12/13/2013 12/14/2013 Medical 7/5/2013 Outrigger Races Hawaii 4/26/2013 4/27/2013 4/28/2033 4/28/2013 4/28/2013 4/28/2013 8/28/2013 8/28/2013 9/2/2013 911/2013 9/2/2013 9/2/2013 CHARGE Chevron Chevron Union 76 Union 76 Exxon Mobil Union 76 Union 76 Union 76 Union 76 Union 76 Union 76 Union 76 Chevron Union 76 Shell Oil Shell Oil Shell Oil Chevron CVS Pharmacy Big Save Markets Marriott L&L Hawaiian Barbecue Shell Oil Shell Oil Union 76 Longs Delta Airlines Delta Airlines Tesoro Alamo Rent-A-Car Tesoro LOCATION Costa Mesa Costa Mesa Costa Mesa Costa Mesa Huntington Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Carlsbad Costa Mesa Costa Mesa Santa Ana Newport Beach Hanalei HI Koloa HI Kappa HI Kappa HI Kappa HI Uhue HI Kailua Kona HI Kallua Kona HI Kailua Kona HI Kailua Kona HI AMOUNT 113.65 94.14 65.96 99.89 96.01 (76.63) 100.00 100.00 (148.60) {2.50} 3.59 250.00 72.75 20.14 85.00 52.08 73.39 10.79 65.80 35.33 21,98 5.03 99.OD 44.65 9.51 25.00 25,00 65.27 305.27 33.25 735,09 Catalina Trail -Rite Inc Santa Ana 25,76 4/14/2013 Antonio's Pizzeria Avalon 162.46 4/1412013 Avalon Fuel Dock Avalon 214,50 4/14/2013 Avalon Fuel Dock Avalon 80.15 8/28/2013 Catalina Island Vacation CA 467.60 8/2812013 Catalina Island Vacation CA 538.16 9/8/201.3 Joe's Rent -A -Boat Avalon 84.00 4/12/2013 The Lobster Trap Avalon 70.92 1,617.79 Trailer Repair 2/1112013 Trail -Rite Inc Santa Ana 25,76 3/18/2013 Hitch Crafters Costa Mesa 38.84 3/18/2013 Trail -Rite Inc Santa Ana 8.48 4/30/2013 Hitch Crafters Costa Mesa 447.82 5/10/2013 Hitch Crafters Costa Mesa 271.85 11/19/2013 Hitch Crafters Costa Mesa 93.05 12/11/2013 Hitch Crafters Costa Mesa' 404.60 1,290.40 NEWPORT AQUATICS CENTER EMPLOYEE #4 CREDIT CARD PURCHASES YEAR 2013 COMMENTS 3x Huntington Beach 2x Additional Inquiry needed to determine If the following are NAC or potentially personal in nature, 2of8 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #4 CREDIT CARD PURCHASES YEAR 2013 DATE CHARGE LOCATION AMOUNT COMMENTS Supplies - Shop 2/20/2013 Austin Hardwoods Santa Ana 28.23 Additional Inquiry needed to 11/20/2013 Austin Hardwoods Santa Ana 28.20 determine if the following are 1/7/2013 Crown Hardware Newport Beach 21.16 NAC or potentially personal 1/2812013 Crown Hardware Newport Beach 17.83 In nature. 3/4/2013 Crown Hardware Newport Beach 30.19 3/8/2013 Crown Hardware Newport Beach 2.69 3/11/2013 Crown Hardware Newport Beach 10.62 5/29/2913 Crown Hardware Newport Beach 34.47 6/17/2013 Crown Hardware Newport Beach 8,63 6/27/2013 Crown Hardware Newport Beach 8.63 9/16/2013 Crown Hardware Newport Beach 36.61 9/17/2013 Crown Hardware Newport Beach 20.51 9/17/2013 D'Angelo Costa Mesa 25.06 1/15/2013 Ganahl Lumber Anaheim 109.19 3/17/2013 Ganahl Lumber Costa Mesa 94.07 7/17/2013 Harbor Frelght Orange 146.86 2/27/2013 Hixson Metal Finishing CA 200.00 1/3/2013 Home Depot Costa Mesa 23.86 1/6/2013 Home Depot Costa Mesa 38.85 1/8/2013 Home Depot Costa Mesa 30.69 1/18/2013 Home Depot Costa Mesa 61.60 1/27/2013 Home Depot Costa Mesa 12.84 1/30/2013 Home Depot Costa Mesa 11.85 2/5/2013 Home Depot Costa Mesa 82.87 2/22/2013 Home Depot Costa Mesa 377,98 2/25/Z013 Horne Depot Costa Mesa 29.47 2/27/2013 Home Depot Costa Mesa 232.48 3/S/2013 Home Depot Costa Mesa 32.69 3/9/2013 Home Depot Costa Mese 60.39 3/15/2013 Home Depot Costa Mesa 98.71 3/29/2013 Home Depot Costa Mesa 432.94 3/29/2013 Home Depot Costa Mesa 21.63 3/30/2013 Home Depot Costa Mesa 74.70 4/2/2013 Home Depot Costa Mesa 51.38 4/8/2013 Home Depot Costa Mesa 9.32 4/15/2013 Home Depot Costa Mesa iS1.44 4/24/2013 Home Depot Costa Mesa 488.64 4/24/2013 Home Depot Costa Mesa 88.08 4/25/2013 Home Depot Costa Mesa 216.18 5/2/2013 Home Depot Costa Mesa 130.83 5/7/2013 Home Depot Costa Mesa 327,63 5/8/2013 Home Depot Casts Mesa 268.92 5/9/2013 Home Depot Costa Mesa 251.46 5/10/2013 Home Depot Costa Mesa 44.57 5/10/2013 Home Depot Costa Mesa 13.12 5/14/2013 Home Depot Costa Mesa (5.64) 5/14/2013 Home Depot Costa Mesa 323.20 5/15/2013 Home Depot Costa Mesa 391.32 5/15/2013 Home Depot Costa Mesa 98.23 5/16/2013 Home Depot Costa Mesa 117.23 5/16/2013 Home Depot Costa Mesa 52.13 5/20/2013 Home Depot Costa Mesa 43.05 5/21/2013 Home Depot Costa Mesa 360.83 5/22/2013 Home Depot Costa Mesa 88.91 5/23/2013 Home Depot Costa Mesa 53.44 5123/2013 Home Deport Costa Mesa 8,10 5/24/2013 Horne Depot Costa Mesa 150.25 3of8 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PU B U C. ACCO UNTA NTS EMPLOYEE #4 CREDIT CARD PURCHASES YEAR 2013 DATE CHARGE LOCATION AMOUNT COMMENTS 5/28/2013 Home Depot Costa Mesa 294.38 5/29/2013 Home Depot Costa Mesa 76.04 5/30/2013 Home Depot Costa Mesa 227.40 5/31/2013 Home Depot Costa Mesa 23.61 6/4/2013 Home Depot Costa Mesa 46.11 6/4/2013 Home Depot Costa Mesa 24,83 6/6/2013 Home Depot Costa Mesa 6,98 6/6/2013 Home Depot Santa Ana 159.20 6/6/2013 Home Depot Costa Mesa 39.30 6/7/2013 Home Depot Costa Mesa 18.44 6/1312013 Home Depot Costa Mesa 57.58 6 /1 8120 1 3 Home Depot Costa Mesa 24.08 6/19/2013 Home Depot Costa Mesa 36.85 6/24/2013 Home Depot Costa Mesa 25.41 6/25/2013 Home Depot Costa Mesa 108.91 6/26/2013 Home Depot Costa Mesa 85.06 6/27/2013 Home Depot Costa Mesa 258.15 7/1/2013 Home Depot Costa Mesa 156.21 7/2/2013 Home Depot Costa Mesa 59,01 7/3/2013 Home Depot Costa Mesa 32.64 7/$/2013 Home Depot Costa Mesa 21,37 7/10/2013 Home Depot Costa Mesa 41.70 7/11/2013 Home Depot Costa Mesa 121.01 7/22/2013 Home Depot Costa Mesa 327.41 7/23/2013 Home Depot Costa Mesa 137.30 7/26/2013 Home Depot Costa Mesa 71.95 7/30/2013 Home Depot Costa Mesa 29.54 7/31/2013 Home Depot Costa Mesa 27.43 8/5/2013 Home Depot Costa Mesa 37.67 8/712013 Home Depot Costa Mesa 19,71 8/19/2013 Home Depot Costa Mesa 16.51 8/21/2013 Home Depot Costa Mesa 63.89 8/22/2013 Home Depot Costa Mesa 118.47 9/4/2013 Home Depot Costa Mesa 90.13 9/13/2013 Home Depot Costa Mesa 66.60 9/16/7013 Home Depot Costa Mesa 106.82 9/19/2013 Home Depot Costa Mesa 58.28 9/30/2013 Home Depot Costa Mesa 139.73 30/3/2013 Home Depot Costa Mesa (56.56) 10/3/2013 Home Depot Costa Mesa 125.00 10/3/2013 Home Depot Costa Mesa 89.69 10/8/2013 Home Depot Costa Mesa 35.35 10/2012013 Home Depot Costa Mesa 9.69 10/22/2013 Home Depot Costa Mesa 73.79 10/22/2013 Home Depot Costa Mesa 72.76 10/29/2013 Home Depot Costa Mesa 283.27 11/1/2013 Home Depot Costa Mesa 251.27 11/s/2013 Home Depot Costa Mesa 56.94 11/8/2013 Home Depot Costa Mesa 20.77 11/12/2013 Home Depot Costa Mesa 55.22 11/14/2013 Home Depot Costa Mesa 68.76 11/22/2013 Home Depot Costa Mesa 249.72 12/11/2013 Home Depot Costa Mesa 177.04 12/17/2013 Home Depot Costa Mesa 67.06 3/8/2013 Industrial Mtl Supply Irvine 73.04 3/8/2013 Industrial Mti Supply Irvine 55.38 1/9/2013 Jamestown Distributors RI 56.48 3/21/2013 Jamestown Dlstributnrs RI 155.42 4of8 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE 114 CREDIT CARD PURCHASES YEAR 2013 DATE CHARGE LOCATION AMOUNT COMMENTS 7/19/2013 Knot & Rope Supply OH 103.32 9/20/2013 Knot & Rape Supply OH 67.17 7/8/2013 tarry's Building Materials Costa Mesa 8.59 2/26/2013 Maurer Marine Inc Costa Mese 44.16 1/17/2013 Paragon Plastics Santa Ana 175.05 12/31/2012 Paypal *Maxmarineel CA 120.49 7/29/2013 Rallmakers Inc Costa Mesa 340.00 2/5/2013 Revchem Composites Costa Mesa 387.88 2/18/2013 Revchem Composites Costa Mesa 297.97 2/22J2013 Revchem Composites Costa Mesa 65.12 4/9/2013 Revchem Composites Costa Mesa 64.80 4/10/2013 Revchem Composites Costa Mesa 50.87 5/28/2013 Revchem Composites Costa Mesa 259,49 5/29/2013 Revchem Composites Costa Mesa 70,20 6/17/2013 Revchem Composites Costa Mesa 44.28 6/25/2013 Revchem Composites Costa Mesa 204.61 7/2512013 Revchem Composites Costa Mesa 268,16 7J26/2013 Revchem Composites Costa Mesa 229.28 8/1/2013 Revchem Composites Costa Mesa 232,31 8/13/2013 Revchem Composites Costa Mesa 118.60 8/28/2013 Revchem Composites Costa Mesa 85.54 9/17/2013 Revchem Composites Costa Mesa 118.80 9/20/2013 Revchem Composites Costa Mesa 169.83 9/27/2013 Revchem Composites Costa Mesa 162.54 10/18/2013 Revchem Composites Costa Mesa 13838 10/21/2013 Revchem Composites Costa Mesa 50.76 11/14/2013 Revchem Composites Costa Mesa 320.97 11./18/2013 Revchem Composites Costa Mesa 295.38 12/12/2013 Revchem Composites Costa Mesa 70.20 1/10/2013 Bainbridge International Huntington Beach 41.60 1/212013 Sher -Fab Unlimited CA 86,06 1/3/2013 Sher -Fab Unlimited CA 161.72 7/26/2013 Sher -Fab Unlimited Ontario 12.9.79 9/13/2013 Sher -Fab Unlimited CA 129.56 3/22/2013 Shippers Supply OH 104.18 1OJ2912013 Shoreline Pool supplies Costa Mesa 15.01 1/17/2013 Victory Foam, Inc CA 231.02 2/22/2013 Victory Foam, Inc CA 270.40 4/10/2013 Victory Foam, Inc CA 237.60 12/13/2013 Victory Fo5m, Inc CA 466.55 12/29/2012 West Marine Newport Beach 89.65 1/3/2013 West Marine Newport Beach 178.02 1/3/2013 West Marine Newport Beach 83.92 1/4/2013 West Marine Newport Beach 198.85 1/8/2013 West Marine Newport Beach 96.80 1/10/2013 West Marine Newport Beach 48.84 1/11/2013 West Marine Newport Beach 113.73 1/14/2013 West Marine Newport Beach 123.79 1/15/2013 West Marine Newport Reach 22.78 1/16/2013 West Marine Newport Beach 158.34 1/18/2013 West Marine Newport Beach (148.64) 1/21/2013 West Marine Newport Beach 181.13 1/22/2013 West Marine Newport Beach 706.77 1/22/2013 West Marine Newport Beach 103.22 1/23/2013 West Marine Newport Beach 419.86 1/24/2013 West Marine Newport Beach (30.44) 1/25/2013 West Marine Newport Beach 76.12 1/28/2013 West Marine Newport Beach 83.31 5 of 8 HANZICH 4 COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT COMMENTS 1/29/2013 West Marine Newport Beach 159.31 1/30/2013 West Marine Newport Beach 36.13 1/30/2013 West Marine Newport Beach 209.46 1/31/2013 West Marine Newport Beach 80.23 2/1/2013 West Marine Newport Beach 10.69 2/6/2013 West Marine Newport Beach 93.45 217/2013 West Marine Newport Beach 33,91 2/7/2013 West Marine Newport Beach 6.97 2/12/2013 West Marine Newport Beach 12.45 2/15/2013 West Marine Newport Beach 178.82 2/18/2013 West Marine Newport Beach 78.79 2/18/2013 West Marine Newport Beach 61.17 2/18/2013 West Marine Newport Beach 1.53 2/18/2013 West Marine Newport Beach 219,18 2/19/2013 West Marine Newport Beach 102.05 2/20/2013 West Marine Newport Beach 138.07 2/25/201.3 West Marine Newport Reach (306.34) 2/26/2013 West Marine Newport Beach 103.11 2/27/2013 West Marine Newport Beach 160,75 3/6/2013 West Marine Newport Beach 188.76 3/8/2013 West Marine Newport Beach 15.96 3/11/2013 West Marine Newport Beach ]0603 3/11/2013 West Marine Newport Beach 21.14 3/12/2013 West Marine Newport Beach 27.39 3/14/2013 West Marine Newport Beach (87,92) 3/20/2013 West Marine Newport Such 483.34 3/21/2013 West Marine Newport Beach 29.46 3/25/2013 West Marine Newport Beach 156.94 3/28/2013 West Marine Newport Beach 116,96 3/31/2013 West Marine NewportBeach 18.98 4/3/2013 West Marine Newport Beach 41.09 4/4/2013 West Marine Newport Beach 3.01 4/5/2013 West Marine Newport Beach 21.82 4/5/2013 West Marine Newport Beach 23.55 4/10/2013 West Marine Newport Beach 344,50 4/11/2013 West Marine Newport Beach 195.15 4/30/2013 West Marine Newport Beach 38.26 5/1/2013 West Marine Newport Beach 155.36 5/9/2013 West Marine Newport Beach 424,19 5/10/2013 West Marfne Newport Beach 266.60 5/3112013 West Marine Newport Beach 465.99 6/14/2013 West Marine Newport Beach 56.71 6/18/2013 West Marine Newport Beach 34.58 6/19/2013 West Marine Newport Beach 4.37 6/21/2013 West Marine Newport Beach 237.20 6/26/2013 West Marine Newport Beach 253.06 6/26/2013 West Marine Newport Beach 41.86 6/27/2013 West Marine Newport Beach 99.04 7/7/2013 WestMarine Newport Beach 119.63 7/12/2013 We5tMarine Newport8each 107.40 7/23/2013 West Marine Newport Beach 343.45 712512013 West Marine Newport Beach 20.62 8/2/2013 West Marine Newport Beach 8.33 8/5/2013 West Marine Newport Beach 87.12 8/7/2013 West Marine Newport Beach 378.04 8/13/2013 West Marine Newport Beach 103.98 8/15/7013 West Marine Newport Beach 58.59 8/17/2013 West Marine Newport Beach 3.24 NEWPORT AQUATICS CENTER EMPLOYEE 04 CREDIT CARD PURCHASES YEAR 2019 6of8 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE ir4 CREDIT CARD PURCHASES YEAR 2013 DATE CHARGE LOCATION AMOUNT COMMENTS 8/21/2013 West Marine Newport Beach 7.62 9/4/2013 West Marine Newport Beach 21.03 9/5/2013 West Marine Newport Beach 95.11 9/6/2013 West Marine Newport Beach 233.26 9/9/2013 West Marine Newport Beach 12.75 9/11/2013 West Marine Newport Beach 95.58 9/11/2013 West Marine Newport Beach 77.90 9/12/2013 West Marine Newport Beach 21.99 9/25/2013 West Marine Newport Beach 340.71 9/26/2013 West Marine Newport Beach 89.01 9/2 712 0 13 West Marine Newport Beach 97,39 10/3/2013 West Marine Newport Beach 22,32 10/21/2013 West Marine Newport Beach 34.25 11/22/2023 West Marine Newport Beach 186.10 12/11/2013 West Marine Newport Beach 112.03 1211 7 /2 01 3 West Marine Newport Beach 66,30 28,217.78 Food 1/26/2013 Circle K Costa Mesa 7.63 Additional inquiry needed to 3/3/2013 In•N-Out Burger Costa Mesa 6-86 determine if the following are 3/3/2013 Superior 76 Newport Beach 12.99 NAC or potentially personal 3/29/2013 Smart N Final Costa Mesa 163.77 in nature. 4/2/2013 McDonald's Costa Mesa 5.61 4/7/2013 Circle K Costa Mesa 14.70 5/4/2013 Circle K Costa Mesa 8,99 5/11/2013 Carl's Jr Costa Mesa 7.32 5/11/2013 Circle K Costa Mesa 15.09 6/112013 Starbucks Costa Mesa 3.85 6/29/2013 Carl's Jr Costa Mesa 10.55 7/5/2013 Ralphs Costa Mesa 9,13 7/5/2013 Ralphs Costa Mesa 56.74 7/612013 Smart N Final Costa Mesa 37.10 7/27/2013 Circle K Costa Mesa 13.87 8/9/2013 Smart N Final Costa Mesa 52.S1 8/23/2013 Ralphs Costa Mesa 38.99 9/6/2013 Ralphs Costa Mesa 64.43 9/10/2013 Smart N Final Costa Mesa 16.61 9/27/2013 Smart N Final Costa Mesa 22.41 10/11/2013 Ralphs Newport Beach 20.93 11/9/2013 Starbucks Costa Mesa 3.95 12/14/2013 In -N -out Burger Carlsbad 15.12 609,15 Office Supplies 2/20/2013 Staples Costa Mesa 21.59 11/19/2013 Staples Costa Mesa 70.74 12/13/2013 Staples Costa Mesa 62.01 154.34 Event Rentals S/28/2013 Baker Rental & Sales Inc Costa Mesa 150.00 Other - Unknown 1/25/2013 Amazon.com 28.55 Additional inquiry needed to 1/27/2013 Amazon.com 24.34 determine if the following are 1/31/2013 Amazon.com 54.92 NAC or potentially personal 5/21/2013 Amazon.com 55.05 in nature. 7of8 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #4 CREDITCARD PURCHASES YEAR 2013 DATE CHARGE LOCATION AMOUNT COMMENTS 7/19/2013 Amazon.com 43.50 7/19/2013 Amazon.com 86.92 7/2112013 Amazon.com 8.27 7/26/2013 Amaxon,cam 31.99 11/5/2013 Amazon.com 4.39 11/5/2013 Amazon.com 20.47 11/5/2013 Amazon.com 19.34 12/11/2013 Amazon.com 55,83 5/31/2013 8&H- Lot 2 Launch Ramp CA 20.00 6/1/2013 B&H- Lot 2 Launch Ramp CA 7,00 5/31/2013 Big 5 Sporting Goods Costa Mesa 12,28 6/7/2013 7/27/2013 8/10/2013 9/7/2013 12/14/2013 12/14/2013 5/16/2013 1/7/2013 8/9/2013 2/15/2013 10/3/2013 Travel - Unknown 5/18/2013 5/18/2013 S/18/2013 6/8/2013 6/8/2013 6/8/2013 8/24/2013 8/24/2013 8/24/2013 4/23/2013 7/27/2013 Carl's it in -N -Out Burger Habor Deli Eric's on the Pier Starbucks Starbucks J L Designs Michaels Vintage Marina Warner Boat Sales Warner Boat Sales Auto Fuels, Inc Auto Fuels, Inc In -N -Out Burger Harbor Valero McDonald's In -N -Out Burger Oceanside Parking Lot Oceanside Parking Lot Ca rl's it Southwest Waterfront Parking Huntington Beach Oxnard Dana Point Rolling Hills San Juan Capistrano San Juan Capistrano CDSta Mesa CA Costa Mesa Costa Mesa Oxnard Oxnard Oxnard Ventura Ventura Ventura Oceanside Oceanside Huntington Beach SMF - SNA Santa Barbara 7.32 11.39 12.91 14.78 3.95 6.40 1,959,39 16.17 82.00 600.00 853.40 4,040.36 7.24 79.07 9.34 61.32 9.01 15.27 8.00 8.00 7.32 342.80 12.00 559.37 42,631.71 Additional Inquiry needed to determine if the following are NAC ar potentially personal in nature. 8Of8 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE N4 CREDIT CARD PURCHASES YEAR 2014 DATE Auto/Truck Repair 4/24/2014 5/9/2014 3/13/2014 8/12/2014 7/22/2014 8/18/2014 9/14/2014 10/11/2014 Fuel 1/10/2014 1/14/2014 1/29/2014 3/4/2014 3/12/2014 3/17/2014 4/1/2014 4/29/2014 4/29/2014 4/29/2014 4/29/2014 4/29/2014 4/30/2014 4/30/2014 5/9/2014 5/9/2014 5/9/2014 5/9/2014 6/3/2014 6/6/2014 6/18/2014 6/18/2014 6/27/2014 6/27/2014 7/2/2014 7/2/2014 7JIV2014 7/10/2014 7/24/2014 7/24/2014 7/25/2014 8/8/2014 8/8/2014 8/9/2014 8/9/2014 8/11/2014 8/11/2014 8/11/2014 8/11/2014 8/1212014 8/13/2014 CHARGE Auto Zone Auto Zone Mesa Center Automotive O'Reilly Auto Auto Zone Auto Zane Mesa Center Automotive O'Reilly Auto Shell Oil Union 76 Shell Oil Union 76 Union 76 Union 76 Shell Oil Union 76 Union 76 Union 76 Union 76 Union 76 Union 76 Union 76 Chevron Chevron Union 76 Union 76 Chevron Shell oil Union 76 Union 76 Union 76 Union 76 Union 76 Unlon 76 Chevron U pion 76 Union 76 Union 76 Chevron Union 76 Union 76 Chevron Chevron Chevron Chevron Union 76 Union 76 Union 76 Chevron LOCATION Costa Mesa Costa Mesa Costa Mesa Costs Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa AMOUNT 16.18 18.88 185.81 18.35 103.17 120.51 137.85 155.20 7S5.9S 71.78 50.34 96.39 75.00 75.00 39.98 56.34 112.64) (11.42) 101.09 100.00 44.07 (148.65) 300.00 65.36 78.99 3.03 95.00 67.63 53.08 (22.17) 150.00 (5.28) 50.00 (27.16) 150.00 124.34 95.00 62.29 1.99 70.02 (246.39) 301.99 113.32 3.37 105.99 3.19 (146.22) 251.75 44,93 37.09 COMMENTS Additional inquiry needed to determine if the following are NAC or potentially personal In nature. Additional Inquiry needed to determine if the following are NAC or potentially personal In nature. 3x 4x HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATiC5 CENTER EMPLOYEE 114 CREDIT CARD PURCHASES YEAR 2014 DATE CHARGE LOCATION AMOUNT COMMENTS 8/23/2014 Chevron Costa Mesa 141.13 8/25/2014 Union 76 Costa Mesa 94.91 2x 8/25/2014 Union 76 Costa Mesa 61,01 9/11/2014 Union 76 Costa Mesa 95.00 9/15/2014 Union 76 Costa Mesa 95.00 9/18/2014 Union 76 Costa Mesa 61.48 9/73/2014 Union 76 Costa Mesa 95.00 9/25/2014 Union 76 Costa Mesa 55.29 Longs Kailua Kona HI 21.47 3,017.24 Outrigger Races Hawaii 8/3/2014 Knot & Rope Supply OH 67.59 8/27/2014 La Brea Bakery Los Angeles 16.98 8/27/2014 Hawaiin Airlines 75.00 8/27/2014 Hawa3in Alrlines 6.99 8/27/2014 Longs Kailua Kona HI 15.17 8/28/2014 Kai Opua Canoe Club Hl (100.00) 8/28/2014 Kai Opua Canoe Club HI 100.00 8/29/2014 Longs Kailua Kona HI 21.47 8/30/2014 Tesoro Kailua Kona HI 62.30 8/31/2014 Outback Kailua Kona HI 58.84 9/112014 Enterprise Rent-A-Car Kailua Kona HI 1,248.30 9/1/2014 Hawaiin Airlines 75.00 9/1/2014 Tesoro Kailua Kona HI 34.74 9/2/2014 Kona Seaside Hotel Kailua Kona HI 745.1.6 2,427.54 Catalina 6/21/2014 Avalon Fuel Dock Avalon 57.00 Trailer Repair 6/25/2014 Auto Hauler Supply OR 301.61 Supplies -Shop 3/4/2014 Austin Hardwoods Santa Ana 175.85 Additional inquiry needed to 4/2/2014 Crown Ace Hardware Newport Beach 15.11 determine if the following are 5/26/201A Crown Ace Hardware Newport Beach 23.74 NAC or potentially personal 5/29/2014 Crown Ace Hardware Newport Beach 8.81 in nature. 7/1/2014 Crown Ace Hardware Newport Beach 14.13 2/18/2014 CTI Abrasives Santa Ana 16.86 5/2012014 CTI Abrasives Santa Ana 36.43 2/6/2014 D'Angelo Costa Mesa 25.06 3/21/2014 Ganahl Lumber Costa Mesa 43.88 6/12/2014 Ganahl Lumber Costa Mesa 94.64 12/27/2013 Home Depot Costa Mesa 211.11 12/27/2013 Home Depot Costa Mesa 153.49 12/28/2013 Home Depot Costa Mesa 44.03 1/2/2014 Home Depot Costa Mesa 106.37 1/3/2014 Home Depot Costa Mesa 59.50 1/9/2014 Home Depot Costa Mesa 179.90 1/13/2014 Home Depot Costa Mesa 61.11 1/14/2014 Home Depot Costa Mesa 60.83 1/16/2014 Home Depot Costa Mesa 91.76 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT 1/20/2014 Home Depot Costa Mesa 19.41 1/29/2014 Home Depot Costa Mesa 77.97 2/4/2014 Home Depot Costa Mesa (38.88) 2/4/2014 Home Depot Costa Mesa 25.15 2/10/2014 Home Depot Costa Mesa 68.66 2/16/2014 Home Depot Costa Mesa 41.85 2/19/2014 Home Depot Costa Mesa 46.91 2/20/2014 Home Depot Costa Mesa 40.17 2/25/2014 Home Depot Costa Mesa 70.32 3/3/2014 Home Depot Costa Mesa 25.12 3/4/2014 Home Depot Costa Mesa (53.96) 3/4/2034 Home Depot Costa Mesa 100.34 3/4/2014 Home Depot Costa Mesa 90.37 3/5/3014 Home Depot Costa Mesa (86.36) 3/5/2014 Home Depot Costa Mesa 279.96 3/10/2014 Home Depot Costa Mesa 162.95 3/19/2014 Home Depot Costa Mesa 33.81 3/24/2014 Home Depot Costa Mesa 104.10 4/1/2014 Home Depot Costa Mesa 34.45 4/1/2014 Home Depot Costa Mesa 29.06 4/4/2014 Home Depot Costa Mesa 81.13 4/8/2014 Home Depot Costa Mesa 46.38 4/22/2014 Home Depot Costa Mesa 34.86 4/28/2014 Home Depot Costa Mesa 68.51 5/6/2014 Home Depot Costa Mesa 67.58 5/14/2014 Home Depot Costa Mesa 48,47 5/23/2014 Home Depot Costa Mesa 52,02 5/25/2014 Home Depot Costa Mesa 119.85 5/26/2014 Home Depot Costa Mesa 46.97 6/3/2014 Home Depot Costa Mesa 44,66 6/9/2014 Home Depot Costa Mesa 180.35 6/12/2014 Home Depot Costa Mesa 101,81 6/16/2014 Home Depot Costa Mesa 41.09 6/22/2014 Home Depot Costa Mesa 86.00 6/27/2014 Home Depot Costa Mesa 82.40 6/30/2014 Home Depot Costa Mesa 86.15 7/7/2014 Home Depot Costa Mesa 148.26 7/8/2014 Home Depot Costa Mesa 99.42 7/16/2014 Home Depot Costa Mesa 158.12 7/23/2014 Home Depot Costa Mesa 221.01 8/14/2014 Home Depot Costa Mesa 17.18 8/20/2014 Home Depot Costa Mesa 127.72 1/28/21)14 Industrial Mtl Supply Irvine 68.04 3/24/2014 Industrial Mtl supply Irvine 274.86 3/26/2014 Industrial Mtl Supply Irvine 28.99 5/20/2014 Industrial Mtl Supply Irvine 192.56 5/20/2014 Industrial Mtl Supply Irvine 280.47 6/10/2014 Industrial Mtl Supply Irvine 8.67 7/8/2014 Industrial Mtl Supply Irvine 67.48 5/13/2014 Mar Vac Electronics Costa Mesa 8.70 5/20/2014 Mar Vac Electronics Costa Mesa 8.70 6/23/2014 Mar Vac Electronics Costa Mesa 24.07 1/28/2014 Maurer Marine Inc Costa Mesa 6.02 9/25/2014 Maurer Marine Inc Costa Mesa 5,264.84 NEWPORT AQUATICS CENTER EMPLOYEE #4 CREDIT CARD PURCHASES YEAR 2014 COMMENTS HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER EMPLOYEE #4 CREDIT CARD PURCHASES YEAR 2014 DATE CHARGE LOCATION AMOUNT COMMENTS 12/30/2013 Revchem Composites Costa Mesa 170.64 1/6/2014 Revchem Composites Costa Mesa 88.29 1/9/2014 Revchem Composites Costa Mesa 81.00 1/16/2014 Revchem Composites Costa Mesa 320.76 1/17/2014 Revchem Composites Costa Mesa 62.10 1/21/2014 Revchem Composites Costa Mesa S20.83 1/3012014 Revchem Composites Costa Mesa 102.60 2/6/2014 Revchem Composites Costa Mesa 194.40 2/25/2014 Revchem Composites Costa Mesa 278.64 3/7/2014 Revchem Composites Costa Mesa 356.35 3/28/2014 Revchem Composites Costa Mesa 194.40 3/31/2014 Revchem Composites Costa Mesa 50.76 4/21/2014 Revchem Composites Costa Mesa 226.26 5/7/2014 Revchem Composites Costa Mesa 60.21 5/9/2014 Revchem Composites Costa Mesa 102.60 5/12/2014 Revchem Composites Costa Mesa 116.10 6/13/2014 Revrhem Composites Costa Mesa 240.08 6/13/2014 Revrhem Composites Costa Mesa 47.63 6/26/2014 Revchem Composites Costa Mesa 245.19 7/3/2014 Revchem Composites Costa Mesa 114.48 7/22/2014 Revchem Composites Costa Mesa 79.92 8/11/2014 Revchem Composites Costa Mesa 26.14 8/19/2014 Revchem Composites Costa Mesa 29.48 8/21/2014 Revchem Composites Costa Mesa 259.24 3/26/2014 Sher -Fab Unlimited CA 117.45 4/7/2014 Sher -Fab Unlimited CA 117.68 12/29/2013 West Marine Newport Beach 31.07 12/30/2013 West Marine Newport Beach 27.10 1/9/2014 West Marine Newport Beach 21.97 1/10/2014 West Marine Newport Beach 34.63 1/16%2014 West Marine Newport Beach 459.82 1/27/2014 West Marine Newport Beach 26.99 1/30/2014 West Marine Newport Beach 27.75 2/4/2014 West Marine Newport Beach 11.15 2/21/2014 West Marine Newport Beach 65.89 2/28/2014 West Marine Newport Beach 23.04 3/11/2014 West Marine Newport Beach 360.37 3/14/2014 West Marine Newport Beach 1,236.45 3/19/2014 West Marine Newport Beach 357.26 3/21/2014 West Marine Newport Beach 35.53 3/24/2014 West Marine Newport Beach 60.49 4/1/2014 West Marine Newport Beach 434.19 4/7/2014 West Marine Newport Beach 36.40 4/18/2014 West Marine Newport Beach 60734 4/21/2014 West Marine Newport Beach 122.23 4/24/2014 West Marine Newport Beach 217.76 4/25/2014 West Marine Newport Beach 36.76 4/28/2014 West Marine Newport Beach 74.71 4/28/2014 West Marine Newport Beach 14.02 4/29/2014 West Marine Newport Beach 69.66 5/2/2014 West Marine Newport Beach 372.88 5/5/2014 West Marine Newport Beach 90.76 5/5/2014 West Marine Newport Beach 350.64 5/6/2014 West Marine Newport Beach 128.80 HANIICH & COMPANY NEWPORTAQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE p4 CREDIT CARD PURCHASES YEAR 2014 DATE 5/6/2014 5/8/2014 5/9/2014 5/12/2014 5/20/2014 5/21/2014 5/22/2014 5/23/2014 5/27/2014 5/27/2014 5/29/2014 6/5/2014 6/13/2014 6/19/2014 6/23/2014 6/27/2014 7/3/2014 7/10/2014 7/11/2014 7/151201.4 7/22/2014 7/28/2014 7/29/2014 8/7/2014 8/11/2014 8/13/2414 8/13/2014 8/18/2014 8/20/2014 8/21/2014 812212014 3/22/2014 Food 12/29/2013 2/22/2014 2/26/2014 4/4/2014 4/5/2014 5/5/2014 5/10/2014 5/31/2014 6/7/2014 6/14/2014 7/26/2014 8/9/2014 8/14/2014 9/13/2014 9/13/2014 9/14/2014 9/24/2014 CHARGE West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine West Marine Smart N Final Starbucks Smart N Final Smart N Final McDonald's Pick Up Stix In-N•Out Burger Starbucks In -N -Out Burger Smart N Final Banzai Bowls Massimo's Pizza & Pasta Smart N Final Smart N final Smart N Final Los Primos Cantina Santa Monica Seafood Co LOCATION Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa AMOUNT 47.17 X1.96 95.41 51,32 83.08 21.34 31.30 569.47 6,96 13.07 84.09 285.58 51.19 14.53 308.22 231.85 130.96 61.65 6.48 456.97 17.26 6.97 27.68 128.66 247,49 (178.18) 74.92 66.88 67,72 73.15 (50.74) 85.11 23,315.76 22.76 3.95 24.31 23,85 8.51 22,30 12.69 7.40 13,01 50.58 19.50 24.25 19.42 137.42 81.65 31.01 54.28 556.89 COMMENTS Additional inquiry needed to determine if the following are NAC or potentially personal in nature. HANIZICH & COMPANY NEWPORT AQUATIC$ CENTER CERTIFIED PUBLIC ACCOUNTANTS EMPLOYEE #4 CREDIT CARD PURCHASES YEAR 2014 DATE CHARGE LOCATION AMOUNT Office Supplies 3/31/2014 Staples Costa Mesa 15,80 5/30/2014 Staples Costa Mesa 34.79 9/17/2014 Staples Costa Mesa 48.24 98.83 Event Rentals 9/12/2014 Baker Rentals & Sales Costa Mesa 340.00 9/13/2014 Baker Rentals & Sales Costa Mesa 140.00 480.00 other - Unknown 1/15/2014 Amazon.com 15.54 1/15/2014 Amazon.com 13.79 1/15/2014 Amazon.com 12.87 2/25/2014 Amazon.com 6,09 2/27/2014 Amazon.com 20.83 3/8/2014 Amazon.com 21.48 3/13/2014 Amazon.com 31.88 4/5/2014 Amazon.com 22.35 5/8/2014 Amazon.com 22,38 7/16/2014 Amazon.com 9.99 7/16/2014 Amazan.com 37.05 8/17/2014 Amazon.com 6.74 8/19/2014 Amazon,00m 16.66 9/25/2014 City of Newport Beach Costa Mesa 3.00 9/13/2014 Conroy's f=lowers Costa Mesa 809.92 7/8/2014 Container Store Costa Mesa 58.2$ 8/16/2014 Container Store Costa Mesa (28.06) 3/26/2014 Jamestown Distributors RI 179.54 5/5/2014 Mall Boxes Etc. Newport Beach 430 7/25/2014 Newport and Costa Mesa Costa Mesa 78.00 1/10/2014 Newport Dunes Resort Newport beach 5.00 1/10/2014 Newport Dunes Resort Newport Beach 10.00 2/7/2014 Newport Dunes Resort Newport Beach 15,00 2/11/201.4 Newport Dunes Resort Newport Beach 10.00 4/7/2014 Newport Dunes Resort Newport Beach 10.00 7/25/2014 Newport Dunes Resort Newport Beach 20.00 9/16/2014 Newport Dunes Resort Newport Beach 10.00 2/7/2014 Noack Awards Newport Beach 97.20 5/4/2014 Paypal "Happy Iguan CA 56.64 5/9/2014 Port Supply Vans CA 948.39 5/29/2014 Port Supply Vans CA 2,688.12 5/16/2014 Port Supply Vans CA (30.20) 6/16/2014 Port Supply Vans CA (7.86) 6/23/2014 Wwesicoasi Huntington 221.40 5/29/2014 Railmakers Inc Costa Mesa 240.00 8/8/2014 Vintage Marina CA 100.00 8/8/2014 Vintage Marina CA 20.00 8/8/2014 Vintage Marina CA 20,00 4/25/2014 Warner Boat Sales Costa Mesa 1,147.37 6/13/2014 Warner Boat Sales Costa Mesa 72.51 7/1/2014 Warner Boat Sales Costa Mesa 466.24 8/12/2014 Wamer Boat Sales Costa Mesa 3.56 8/18/2014 Warner Boat Sales Costa Mesa 62.41 COMMENTS Additional inquiry needed to determine if the following are NAC or potentially personal in nature. HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS DATE CHARGE LOCATION AMOUNT 7,528.41 Travel - Unknown 5/31/2014 Beachside Restaurant Marina Del Rey 31.48 6/28/2014 Shell Oil Carlsbad 6.18 6/28/2014 Shell Oil Carlsbad 99.00 7/25/2014 Georgia's Smokehouse Santa Barbara 14.46 7/26/2014 Starbucks Camarillo 4.65 8/8/2014 Carl's it Dana Point 8.48 8/9/2014 Dana Point Fuel Dock Dana Point 104.61 8/23/2D14 Oceanside Parking Lot Oceanside 28.00 8/23/2014 Oceanside Parking Lot Oceanside 281D0 324.86 38,864.1)9 NEWPORT AQUATICS CENTER EMPLOYEE #4 CREDIT CARD PURCHASES YEAR 2014 COMMENTS Additional Inquiry needed to determine if the following are NAC or potentially personal in nature. SECTION 4 Employee Gasoline Purchase Analysis Schedule 1— Analysis of Fuel Purchased by Credit Cards Purpose To provide an analysis of fuel purchases through credit cards by (4) Employees Conclusion Schedule 1— Employee Gasoline Purchase Analysis Recap The analysis of (4) employee credit card statements indicated that total credit card purchases for gasoline from year 2011 to 2016 appears to be excessive as follows: Estimated Gallons Purchased (Annual) Number of Months Estimate Monthly Gallon Purchases Estimate Monthly Galion Use by Training Activities Est. Number of Gal Used Per Month for Autos Est. Miles Driven Per Month (22 MPG) Est. of Miles Driven Per Month Truck 1 Est. of Miles Driven Per Month Truck 2 24 33,507 69 486 (160) 326 7,163 3,582 3,582 Gallons Purchased Months In Year (Esta Year 2011 6,585 12 2012 4,784 12 2013 5,747 12 2014 6,412 12 2015 4,741 12 2016 5,238 9 33,507 69 486 (160) 326 7,163 3,582 3,582 Based upon the above analysis, the following are observations: • NAC owns (2) trucks that are used for the organization ► Gasoline is also used by various motorized boats for competition and training activity • The estimate of miles driven per month for each vehicle does not appear to be reasonable • The basis for this analysis is the gasoline purchased through NAC employee credit cards Conclusion The analysis of (4) employee credit card statements indicated that the employees frequently used the NAC credit cards for gasoline purchases. The total estimated mileage use is based upon the total gallons purchased each month. Additionally, the various purchase locations and dates noted on the credit card statements may indicate that these purchases were for personal benefit. Recommendations Although NAC purchases gasoline for competition, training, travel and operations, many of the purchases noted on the credit card statements were frequent gasoline purchases and or for food transacted by administrative staff. However, when added up through the years, these small purchases can amount to a significant cost to the Organization. Additionally, based upon a detailed review of the general ledger, there does not appear to be any collection of reimbursements of these costs by the employees. Purchases for operating and program activity should be approved by NAC prior to the purchase, The potential uncontrolled use of credit cards by employees for purchase activity without adherence to proper controls and authorizations can lead to the abuse of credit card purchases and potential conversion of NAC assets. I recommend the Board of Directors conduct additional investigation to determine if there is any potential direct evidence of misappropriation of NAC funds through credit card purchases of gasoline. I recognize that many of the purchases relate to "Competitions" and other organization functions. However, based upon the frequency, purchase locations, and dollar amount of credit card purchases, further investigation is warranted. An additional analysis would include a review of vendor purchase invoices, receipts and through authorized interviews with employees. A complete and thorough investigation would assist in determining If these purchases were legitimate operating expenses and/or provide evidence of potential misappropriation of NAC assets. 2S Recommendations • Limit employee access to credit cards • Strengthen controls and policies over credit card purchases to include procurement, authorization and approval processes. The implementation of purchase controls over employee credit cards will ensure that purchase are made for operational purposes and reduce the risk of potential misuse by employees • Determine if any policy for reimbursement for personal expenses exist and are followed • Review monthly credit card statements for any unusual purchases and misuse by employees Schedule 2 —Analysis of Fuel Purchases by Month Purpose This schedule was prepared to provide an estimate of total gallons purchased each month and provides the basis of the analysis presented in Schedule 1 above. Conclusion See Conclusions and Recommendations above 26 R b Y L o o. d RF O ` O a N 01 G^0 IL N NNW b 001 N T �n rvalb inn meo� N o m Nv vow voo �l ~ A � a 1F1pp: i/ry(yS Oi f�+ pp� �Vyf tp� appE�1 4S � M M M torr V 7� Vn1 M M M NS h {v� ryry y� mm ♦' pppp N� vii p� M n q in O b p m OMi Vl pp pppp ��pp pp�� pp pp�� pp�1 ��pp ppNpp ��pp e M M l0 wi E N 0 n Q1 a -T r-? ni e- M N �? 'e r-1 .a ti V N c a a o Y Q r - nfM1r1 n N W^ R M 1p O+ n W N W Q U.S. Energy Intonnallon Administration Deft 1; Calltornle All Gradea Ali FormulaUons Retail Gasoline Priori (Dollars per gallon) Dale Calilwnim All Gradac All Foomu{atior a Retail Gasoline Prices (Dollars par Gallon) Jan -2011 3.39 Feb -2011 3.58 Mar -2011 4,00 Apr -2011 4.21 May -2011 4.23 Jun -2011 8.97 Jul -2011 3.84 Aug -2011 342 SOP -2011 3.97 Oct -2011 3.89 Nw-2011 3.86 Dec Nm 1 3105 Jen -2012 3.78 Feb -2012 4,03 Mar -2012 4.41 Apr -2012 4.29 May -2012 4.35 Jun -2012 4.13 Jul -2012 3.$2 Aug -2012 4,11 SOP -2012 4.'P1 Oct -2012 4,48 Nov -2012 3.89 Dea-2012 3,89 Jen -2013 3.38 Rb -2013 4.13 Mar -2013 4.19 Apr -2013 4.03 May -2013 4.06 Jun -2013 4.05 jud 2019 4,0$ Aug -2013 3.02 Sep -2013 9.99 Oct -2013 3.63 Nov -2013 3,64 Deo -7.013 3.64 Jan -2014 3.67 Feb -2014 3,73 Mar -2014 3198 Apr -2014 4.21 May -2014 4.22 Jun -2014 06 M2014 4,11 Aug -2014 3.96 Sep 2014 3162 Oat -7014 3,59 Nov -2014 3,23 Deo -2014 2,92 Jan -2015 2,60 FBO-2015 P.76 Mar,2015 3,39 Apr -2018 3.26 May -2015 3.80 Jun -2015 8.80 hi -2015 5,81 Aug -2015 3,59 Sap -2013 3,t8 Oct -2015 2.95 Nov -3015 2,82 Dec 2015 2,76 Jan -2016 2.92 Fab -2018 2,48 Mar -2016 Z. 08 Apr -,-016 g,g2 May -2018 286 Jun -2018 2.93 Jul -2016 2.91 AUg-2016 2.75 SW2016 2.80 0042016 2.86 Nov -2016 2.79 Dec -2016 2.74 Jan -2017 2.85 Feb -2017 2.95 ANALYSIS OF FUEL PURCHASES BY MONTH/YEAR DETAILED TRANSACTIONS HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS Source: Credit Caryl Purchases NEWPORT AQUATICS CENTER ANALYSIS OF FUEL PURCHASES YEAR 2011 Date of Average Cast Gallons Ref Purchase vendor Location Amount Per Gallon Purchued 1 1/3/11 Union 76 Costa Mesa 75.00 2 1/3/11 Union 76 Costa Mesa 30,46 3 1/3/11 Union 76 Costa Mesa 75.00 4 1/8/11 Union 76 Costa Mesa 75,00 5 1/8/11 Union 76 Costa Mesa 75.00 6 1/12/11 Shell Oil Costa Mesa 79.80 7 1/13111 Union 76 Costa Mesa 31.90 8 1/14/11 Union 76 Costa Mesa 49,46 9 1/14111 Union 76 Costa Mesa 75.00 10 1/17111 Union 76 Costa Mesa 73.06 11 1118/11 Union 76 Costa Mesa 75.00 12 1/19/11 Union 76 Costa Mesa 62,21 13 1/21/11 Union 76 Costa Mesa 40.48 14 1/23/11 Union 76 Costa Mesa 32.08 15 7./23/11 Union 76 Costa Mesa 75.00 16 1/24/11 Union 76 Costa Mesa 65.86 17 1/26/11 Union 76 Costa Mesa 75.00 18 1127/11 Chevron Costa Mesa 90.86 19 1/28111 Unlon 76 Costa Mesa 75.00 20 1,123.71 div 3.39 = 332.07 21 22 2/1/11 Union 76 Costa Mesa 57,66 23 2/1/11 Union 76 Costa Mesa 62,12 24 2/2/11 Union 76 Costa Mesa 75.00 25 2/5/11 Union 76 Costa Mesa 75.00 26 2/7/11 Unlon 75 Costa Mesa 75.00 27 2/8/11 Shell Oil Newport (teach S7,26 28 2/9/11 Union 76 Costa Mesa 75.00 29 2/9/11 Union 76 Costa Mesa 50.27 30 2/9/11 Union 76 Costa Mesa 32.43 31 2/16111 Shell Oil Newport Beach 64.87 32 2111/11 Uolon 76 Costa Mesa 75.00 33 2/13/11 Shell Oil Newport Beach 32.59 34 2/14/11 Shell Oil Newport (tach 64.06 35 2114/11 Shell Oil Newport Beach 75.00 36 2116/11 Union 76 Costa Mesa 74.43 37 2121111 Bishop Paiute Gas 8lshop 69.64 38 2/21/11 Union 76 Costa Mesa 75.00 39 2/21111 Union 76 Costa Mesa 22.07 40 2/22/11 Union 76 Irvine 60,51 41 2/26111 Shell Oil Newport Beach 75.40 42 2/27/11 Shell Oil Newport Beach 75.00 43 2/28/11 Shell oil Costa Mesa 74.82 44 7./28/11 Union 76 Costa Mesa 74,58 45 1,472.31 div 3.58 411,26 46 47 3/1111 Chevron Newport Beach 68.77 48 3/1111 Shell Oil Newport Beach 49.76 49 3/2/11 Union 76 Costa Mesa 75.00 50 3/2/11 Union 76 Costa Mesa 50.00 51 312/11 Shell Oil Costa Mesa 54.39 52 313/11 Union 76 Costa Mesa 17.67 53 313/11 Shell Oil Newport Beach 75.00 54 3/6/11 Segovia Truck 3unction TX 58,05 55 3/6/11 Shell Oil Newport Beach 72,72 56 3/7/11 Exxon Mobil Van Horn TX S1A7 57 317/11 Love's Country Chandler AZ 67.98 1 of 7 SCHEDULE 2 Average Cost Per Ga llo n 4.00 s Gallons Purchased 842.86 2 of 7 SCHEDULE 2 Date of Ref Purchase vendor Location Amount 58 3/7/11 Love's Country EI Paso TX 44.71 59 3/7/11 Pilot Ehrenberg AZ 77.64 60 3/7111 Shell Oil Cabazon 50,00 61 3/7/11 Shell oil Stockton til( 75,00 62 3/7/11 Shell OII WIIICox, AZ 58,05 63 3/8/11 Union 76 Costa Mesa 30.02 64 3/8/11 Shell Oil Newport Beach 75.00 65 3/9/11 Chevron Aliso Viejo 15.00 66 3/9/11 Union 76 Costa Mesa 54.04 67 3/10/11 Shell Oil Newport Beach 70.95 68 3/10111 Union 76 Costa Mesa (64.19) 69 3/10/11 Union 76 Costa Mesa 200.00 70 3111/11 Union 76 Costa Mesa 75.00 71 3/14/11 Union 76 Costa Mesa 75.00 72 3/16/11 Union 76 Costa Mesa 70.13 73 3/16111 Union 76 Costa Mesa 75.00 74 3/16/11 Union 76 Costa Mesa (31.53) 75 3/16/11 Union 76 Costa Mesa 160.00 76 3/17/11 Union 76 Costa Mesa 60.03 77 3/18/11 Shell Oil Newport Beach 32.54 78 3/18/11 Union 76 Costa Mesa 47.02 79 3/18/11 Union 76 Costa Mesa 53.53 8D 3/19/11 Union 76 Costa Mesa 75.00 81 3119/11 Union 76 Costa Mesa 66.23 82 3/19111 Shell Oil Costa Mesa 80.00 83 3/21/11 Union 76 Costa Mesa 75.00 84 3/22/11 Union 76 Costa Mesa 75.00 85 3124/11 Union 76 Costa Mesa 135.00 86 3/25/11 Shell Oil Newport Beach 80.89 87 3125/11 Shell Oil Newport Beach 85.00 88 3/25/11 Union 76 Costa Mesa 75.00 89 3/26/11 Shell Oil Newport Beach 85.00 90 3/26111 Shell Oil Newport Beach 19,45 91 3/26/11 Union 76 Costa Mesa 69.56 92 3/27/11 Shell Oil Costa Mesa 141.54 93 3/28/11 Union 76 Costa Mesa 75.00 94 3129111 Union 76 Costa Mesa 75,00 95 3130/11 Shell Oil Newport Beach 85.00 96 3130111 Union 76 Costa Mesa 130.00 97 3,371.42 div 98 99 4/1111 Chevron Costa Mesa 78,07 100 4/1/11 Union 76 Costa Mesa 75.00 101 4/3/11 Union 76 Costa Mesa 75.D0 102 4/3/11 Union 76 Costa Mesa S1.45 103 4/4/11 Chevron Costa Mesa 36.89 104 4/5/11 Union 76 Costa Mesa 75.00 105 4/6111 Union 76 Costa Mesa 130.00 106 4/7/11 Union 75 Costa Mesa 59.46 107 4/7/11 Union 76 Costa Mesa 75.00 108 4/7/11 Chevron Santa Ana 96.47 109 4/7/11 Union 76 Costa Mesa 60.51 110 4/8111 Shell Oil Newport Beach 66.06 111 4/8111 Union 76 Costa Mesa 45,00 112 4/9/11 Shell Oil Newport Beach 57.54 113 4110/11 Union 76 Santa Ana 75,00 114 4/11/11 Shell Oil Newport Beach 56.62 115 4/11/11 Shell Oil Newport Beach 90.00 116 4/12/11 Shell Oil Costa Mesa 74.03 117 4/13/11 Union 76 Costa Mesa 75.00 118 4114/11 Union 76 Costa Mesa 75.00 119 4115/11 Union 76 Costa Mesa 75.00 Average Cost Per Ga llo n 4.00 s Gallons Purchased 842.86 2 of 7 SCHEDULE 2 3 of 7 SCHEDULE 2 Date of Average Cost Gallons Ref Purchase Vendor Location Amount Per Galton Purchased 120 4/15/11 Union 76 Costa Mesa 75.00 121 4/17/11 Shell Oil Newport Beach 75.47 122 4/17/11 Shell Oil Newport Beach 85.01 123 4/19/11 Union 76 Costa Mesa 75.00 124 4/21/11 Union 76 Costa Mesa 100.00 125 4/21/11 Union 76 Costa mesa 75.00 126 4/22/11 Shell Oil Costa Mesa 125.09 127 4/23/11 Union 76 Costa Mesa 75.00 128 4/25111 Union 76 Costa Mesa 60,65 129 4126/11 Chevron Newport Beach 24.05 130 4/27/11 Chevron Newport Beach 9.10 131 4/27/11 Union 76 Costa Mesa 120.00 132 4/27/11 Shell Oil Costa Mesa 50.44 133 4129/11 Union 76 Costa Mesa 120.00 134 4/29/11 Union 76 Costa Mesa 75.00 135 4/30/11 Union 76 Costa Mesa 75.00 .136 2,721.91 dfv 4,Z1 = 646.53 137 138 511/11 Union 76 Costa Mesa 75.00 139 5/2/11 Chevron Costa Mesa 74.18 140 5/4111 Union 76 Costa Mesa (22.16) 141 5,14/11 Union 76 Costa Mesa 75.00 142 5/4/11 Uhion 76 Costa Mesa 100.00 143 5/4/11 Union 76 Costa Mesa 75.00 144 5/4/11 Shell Oil New part Beach 71,15 145 5/5/11 Union 76 Costa Mesa 74,67 146 5/6/11 Uhlon 76 Costa Mesa 69.76 147 5/6111 Shell oil Costa Mesa 96.90 148 519/11 Shell Oil Newport Beach 74,33 149 5/10/11 Chevron Costa Mesa 79,13 150 5/12/11 Chevron Newport Beach 20.00 151 5/12/11 Chevron Newport Beach 80.64 152 S1i3/11 Union 76 Costa Mesa 125.00 153 5/13111 Union 76 Costa Mesa 75.00 154 5114111 Union 76 Costa Mesa (17.27) 155 5/14/11 Union 76 Costa Mesa 40,73 156 5/14111 Union 76 Costa Mesa 75.00 157 5/14/11 Union 76 Costa Mpsa 25.00 158 5/15/11 Union 76 Costa Mesa 75,00 159 5/15/11 Union 76 Costa Mesa 75.00 160 S/18/11 Union 76 Costa Mesa 75,00 161 5/18111 Union 76 Costa Mesa 55.63 162 5/19/11 Union 76 Costa Mesa 75.00 163 5/20/11 Union 76 Costa Mesa 38.23 164 5/20/11 Union 76 Costa Mesa 2.08 165 5/20/11 Union 76 Costa Mesa 72.29 166 5/23/11 Union 76 Costa Mesa 100.00 167 5/25/11 Union 76 Costa Mesa 80,00 168 5/26/11 Union 76 Costa Mesa 75,QO 169 5/28/11 Shell Oil Newport Beach 94.6$ 170 5/28/11 Union 76 Costa Mesa 75,00 171 5/30/11 Union 76 Costa Mesa 41.05 172 5130/11 Union 76 Costa Mesa 75.00 173 2,276.09 div 4.23 = 538.06 174 175 6/1/11 Union 76 Costa Mesa 75.00 176 6/2/11 Union 76 Costa Mesa 75.00 177 6/3/11 Union 76 Costa Mesa 75.00 178 614111 Union 76 Costa Mesa (80.00) 179 6/4/11 Union 76 Costa Mesa 75.00 180 6/4/11 Union 76 Costa Mesa 60.00 181 614/11 Union 76 Costa Mesa 80.00 3 of 7 SCHEDULE 2 4 of 7 SCHEDULE 2 Date of Average Lbst Gallons Ref Purchase Vendor Location Amount Per Gallon Purchased 182 614/11 Union 76 Costa Mesa 80.00 183 6/6/11 Union 76 Costa Mesa 75,00 184 6/6/11 Union 76 Costa Mesa 58.08 185 6/7/11 Chevron Newport Beach 69.97 186 619/11 Union 76 Costa Mesa 75.00 187 6/9/11 Union 76 Costa Mesa 33.32 188 6/11/31 Union 76 Costa Mesa 75.00 189 6/14/11 Union 76 Costa Mesa 75.00 190 6/14/11 Union 75 Costa Mesa 46.16 191 6/15/11 Union 76 Costa Mesa (9.65) 192 6/15/11 Union 76 Costa Mesa 20.00 193 6/17/11 Shell 011 Newport Beach 98.45 194 6J17/11 Union 76 Costa Mesa 55.16 195 6/17/11 Union 76 Costa Mesa 75.00 196 6/19/11 Union 76 San Luis Obispo 75.00 197 6/21/11 Union 76 Costa Mesa 105.00 198 6/23/11 Chevron Costa Mesa 73.32 199 6/24/11 Union 76 Costa Mesa 105.00 200 6125/11 Shell Oil Newport Beach 77.01 201 6/25/11 Union 76 Costa Mesa 97.60 2402 6125/11 Shell 011 Costa Mesa 97.12 203 6/27J11 Shell Oil Newport Beach 100.00 204 1,976.54 div 3.97 = 497.87 20S 206 7/2J11 Shell Oil Newport Beach 71.66 207 7/2/11 Union 76 Costa Mesa 105.00 208 7/3/11 Union 76 Costa Mesa 75.43 209 7/4/11 Shell Oil Newport Beach 60.00 210 7/5111 Shell Oil Newport Beach 34.40 211 7/5111 Chevron Costa Mesa 87.11 212 7/7/11 Union 76 Costa Mesa 103.71 213 7/9111 Shell Oil Newport Beach 81.34 214 7/9/11 Shell Oil Newport Beach 91.19 215 7/10111 Union 76 Costa Mesa 73.69 216 7/11/11 Union 75 Costa Mesa 69.78 217 7/12/11 Union 76 Costa Mesa 42.73 218 7/13/11 Union 76 Costa Mesa 105.00 219 7/14/11 Union 76 Costa Mesa 105,00 220 7/17111 Union 76 Costa Mesa 9&SD 221 7/18/11 Union 76 Costa Mesa 104,26 222 7/20/11 Union 76 Costa Mesa 13.15 223 7/20/11 Union 76 Costa Mesa 54.16 224 7/21/11 Union 76 Costa Mesa 89.53 225 7/22/11 Shell Oil Newport Beach 80.00 226 7/22/11 Shell Oil Newport Beath 90.19 227 7/22/11 Chevron costa Mesa 101.71 228 7/23/11 Shell Oil Torrance 99.00 229 7125111 Union 76 Costa Mesa 105.00 230 7/27/11 Shell Oil Newport Beach 58.32 231 7/27/11 Union 76 Costa Mesa 105.00 232 7/28/11 Union 76 Costa Mesa 69.96 233 7/30/11 TA#160 Buttonwillew 32.49 234 7/30111 Union 76 Costa Mesa 56.08 235 7/31/11 Chevron San Francisco 57.48 236 7/31/11 Exxon Mobil Lebec 58.39 237 2,379,26 div 3.84 = 619.60 238 239 8/1/11 Shell Oil Newport Beach 78.71 240 812/11 Union 76 Costa Mesa 90,41 241 8/2/11 Union 76 Costa Mesa 105.00 242 8/5/11 Shell Oil Newport Beach 91.81 243 8/5/11 Shell Oil Newport Beach 91.61 4 of 7 SCHEDULE 2 5 of 7 SCHEDULE 2 Date of Average Cost Gallons Ref Purchase Vendor Location Amount Per Gallon Purchased 244 8/6/11 Dana Paint Fuel Dock CA 66.98 245 $16111 Union 76 Costa Mesa 101.29 246 8/6111 Chevron Dana Point 16.00 247 817111 Exxon Mobil Huntington Heath 84.06 248 817/11 Exxon Mobil Huntington Beach 100.00 249 818/11 Shell Oil Newport Beach 53.14 250 8110/11 TAu160 Buttonwillow 34.40 251 8/10/11 TA 11160 Buttohwlllow 32.12 252 8/11/11 7 -Eleven Watsonville 45.85 253 8/11/11 Chevron Inglewood 123.43 254 8/11111 Union 76 Costa Mesa 31.10 255 8/12111 Chevron Newport Beach 45.00 256 8/14/11 Union 76 Costa Mesa 73.95 257 a/15/11 Shell Oil Newport Beach 100.00 258 8/19/11 Shell Oil Newport Beach 89.45 259 8/20/11 Union 76 Costa Mesa 73.69 260 8/20/11 Union 76 Costa Mesa 96.82 261 8/20/11 Island Marine Fuel Newport Beach 50.72 262 8/23/11 Union 76 Costa Mesa 70.68 263 8/24/11 Union 76 Costa Mesa 98.94 264 8/24/11 Shell Oil Costa Mesa 98,49 265 8/24111 Shell Oil Costa Mesa 98.67 266 8/26/11 Union 76 Costa Mesa 72.04 267 8/27/11 Oceanside Harbor Fuel Oceanside 83.64 268 8/27111 Union 76 Costa Mesa 57.72 269 8/27/11 Unlon 76 Costa Mesa 90.17 270 8128/11 Chevron Costa Mesa 109.43 271 2,456.32 div $.82 = 643.02 271 273 9/1/11 Chevron Newport Beach 25.11 274 912/11 Union 76 Costa Mesa 105.00 275 9/5/11 Shell Oil Newport Beach 75.35 276 9/7/11 Chevron Newport Beach 25.01 277 9/8/11 Union 76 Costa Mesa 105.00 278 9/8/11 Chevron Newport Beach 29.49 279 9/9/11 Chevron Newport Beach 79.31 280 9/9/11 Shell Oil Newport Beach 30.00 281 919111 Shell Oil Newport Beach 100.00 282 9/9/11 Union 76 Costa Mesa (18.66) 283 9/9/11 Union 76 Costa Mesa 200.00 284 9110111 Union 76 Costa Mesa 92.58 28S 9112/11 Union 76 Casts Mesa 334.32 286 9/13/11 Chevron Newport Beach 34.36 287 9/13/11 Chevron Costa Mesa 74.74 288 9113/11 Union 76 Costa Mesa (100.98) 289 9/13/11 Union 76 Costa Mesa 200.00 290 9/13/11 Union 76 Costa Mesa 5.00 291 9/15111 Chevron Newport Beach 30.00 292 9/16/11 Union 76 Costa Mesa 105,00 293 9/16/11 Union 76 Costa Mesa 90,23 294 9/17/11 Chevron Newport Beach 51.30 295 9/18/11 Shell 011 Newport Beach 4.11 296 9/18/11 Shell Oil Newport Beach 120.00 297 9/20111 Union 76 Costa Mesa 97.56 298 9/20/11 Union 76 Costa Mesa 83.69 299 9/22/11 Shell Oil Newport Beach 29.37 300 9/26/11 Union 76 Costa Mesa 77.14 301 9/27/11 Unlon 76 Costa Mesa (8.31) 302 9127111 Union 76 Costa Mesa 105.00 303 9127/11 Union 76 Costa Mesa 80.00 304 9130/11 Union 76 Costa Mesa 70.42 305 2,331.12 div 3.97 587.18 5 of 7 SCHEDULE 2 Ref 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 33S 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 Data of PUrehaaa Vendor Location Amount 10/3/11 Union 76 Costa Mesa 105.00 10/4/11 Shell Oil Newport Beach 80.00 10/4/11 Union 76 Costa Mesa 76.97 10/7/11 Union 76 Santa Area 53.31 1017/11 Union 76 Santa Ana 42,99 10/10/11 Union 76 Costa Mesa 48.94 10/10/11 Union 76 Costa Mesa 105.00 10/11/11 Union 76 Costa Mesa 76.02 10/13/11 Shell Oil Newport Beach 90.00 10/16/11 'Shell Oil Newport Beach 35.00 10/17/11 Union 76 Costa Mesa 105.00 10/18/11 Chevron Newport Beach 73.48 10/18/11 Shell Ofl Newport Beach 91.73 10/20/11 Union 76 Costa Mesa 38.41 10/21/11 Shell Oil Newport Beach 95,75 10/21/11 Union 76 Costa Mesa 101.35 10/22/11 Shell Oil Newport Beach 53.21 10/22/11 Union 76 Costa Mesa 65,37 10/23/11 Union 76 Costa Mesa 99.53 10/26/11 Shell Oil Newport Beach 71.02 10/27/11 Chevron Newport Beach 70.18 10/27/11 Union 76 Costa Mesa 105.00 10/27/11 Union 76 Costa Mesa 20.94 10/29/11 Love's Country Lost Bills 125.00 10/31/11 Shell Oil Newport Beach 92.67 1.921.87 div 11/]/11 Union 76 Costa Mesa 63.71 31/2/31 Shell Oil Newport Beach 99,00 11/4/11 Chevron Costa Mesa 80,45 11/5/11 Shell Oil Newport Beach 54.73 11/6/11 Shell Oil Newport Beach 53.69 11/7/11 Chevron Newport Beach 78,44 11/8/11 Chevron Newport Beach 80.11 I1/11/11 Shell Oil Newport Beach 50.08 11/11/11 Shell Oil Newport Beach 60.00 11/11/11 Shell OII Newport Beach 99.00 11/14/11 Union 76 Costa Mesa 31.13 11/14/11 Union 76 Costa Mesa 105.00 il/15/11 Union 76 Costa Mesa 39.86 11/17/11 Union 76 Costa Mesa 44,11 11/17/11 Union 76 Costa Mesa 65.27 11/18/11 Chevron Costa Mesa 92.88 11/19/11 Union 76 Costa Mesa 53.50 11/19/31 Union76 Costa Mesa 100,00 11/21/14 Union 76 Costa Mesa 62.83 11/21/11 Union 76 Costa Mesa 88.38 11/21/11 Shell Oil Costa Mesa 31.89 11/23/11 Shell Oil Newport Beach 56.68 11/23/11 Shell oil Newport Beach 88.06 11/26/11 Shell Oil Newport Beach 54.75 11/30/11 Shell Oil Newport Beach 57.24 1,690.79 div 12/1/11 Union 76 Costa Mesa 100,00 12/1/11 Union 76 Costa Mesa 83.67 12/2/11 Union 76 Costa Mesa 88.47 12/3/11 Union 76 Costa Mesa 82.68 12/3/11 Union 76 Costa Mesa 56.07 12/6/11 Shell Oil Newport Beach 34.37 12/6/11 Union 76 Costa Mesa 100.00 6of7 Average Cost Per Gallon 3.89 = 3.85 = Gallons Purchased 494.05 439.17 SCHEDULE 2 7 of 7 SCHEDULE 2 Date of Average Cast Gallons Ref Purchase Vendor Lacation Amount Per Gallon Purchased 368 12/7/11 Love's Country Santa Nella 84.78 369 1217111 TA 11163 Santa Nella 73.00 370 12/8/11 Shell Oil Newport Beach 34.46 371 1218111 Union 76 Costa Mesa 79.16 372 1219/11 Shell Oil Newport Beach 88.92 373 12/10/11 Union 76 Costa Mesa 40.00 374 12/10/11 Union 76 Costa Mesa 30.13 375 12/10/11 Union 75 Costa Mesa 100.00 376 12/15/11 Shell Oil Newport Beach 70.46 377 12/15/11 Union 76 Costa Mesa 100.00 378 12/17/11 Chevron Newport Beach 67.63 379 12/17/11 Shell Oil Newport Beach 99.00 389 12/18/11 Shell oil Costa Mesa 75.06 381 12/21/11 Chevron Newport Beach 15.21 382 12/21/11 Union 76 Costa Mesa 100.00 383 12/23/11 Union 76 Costa Mesa 62.23 384 12/28/11 Union 76 Costa Mesa 67.34 385 12/28/11 Union 76 Costa Mesa 85.50 386 12/29/11 Union 76 Costa Mesa (4.19) 387 12/29/11 Union 76 Costa Mesa 70.00 388 12/23/11 Union 76 Costa Mesa 62.23 389 1,948,18 div 3.65 = 533.75 390 391 Average Monthly Purchases 2,139.29 548.78 7 of 7 SCHEDULE 2 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS Source: Credit Card Purchases ANALYSIS OF FUET. USAGE YEAR 2012 Date of Average Cost Gallons Ref Purchase vendor LocattDn Amount Per Gallon Purchased 1 112/12 Shell Oil Costa Mesa 86.87 2 1/3/12 Chevron Newport Beach 30.03 3 1/4/12 Union 76 Costa Mesa 25.57 4 114/12 Unfon 76 Costa mesa 100.09 5 118/12 Shell Oil Newport Beach 90,19 6 1/8/12 Shell 011 Newport Beach 96.23 7 1/9/12 Chevron Newport Beach 71.76 8 1/10/12 Union 76 Costa Mesa 100.00 9 1/14/12 Union 76 Costa Mesa 100.00 10 1/16/12 Union 76 Costa Mese 34.15 11 1/16/12 Sheol Oil Newport Beach 80.00 12 1/16/12 Unlon 76 Costa Mesa 100.00 13 1/19/12 Union 76 Costa Mesa 73.32 14 1/19/12 Shell Oil Costa Mesa 51.79 15 1/20/12 Union 76 Costa Mesa 80.00 16 1/20/12 Union 76 Costa Mesa 83.23 17 1/21/12 Shell Oil Newport Beach 80.95 18 2/23/12 VWon 76 Costa Mesa 86.49 19 1/23/12 Union 76 Costa Mess 100.00 20 1/27/12 Shell Oil Costa Mesa 97.15 21 1/28/12 Union 76 Costa Mesa 100.00 22 1/29/12 Union 76 Costa Mesa 53.94 23 1/30/12 Union 76 Costa Mesa 75.53 24 1,797.20 div 3.75 = 479.25 25 26 2/1/12 Union 76 Costa Mesa 36.19 27 2/5/12 Union 76 Costa Mesa 52.44 28 2/5/12 Union 76 Costa Mesa 100.00 29 2/6/12 Union 76 Costa Mesa 61.36 30 2130/12 Union 76 Costa Mesa 55.74 31 2/11/12 7 -Eleven Costa Mesa 72.95 37 2/12/12 Shell Oil Costa Mesa 60,00 33 2/13/12 Union 76 Costa Mesa 100.00 34 2/17112 Union 76 Costa Mesa 99.44 35 2/17112 Chevron Costa Mesa 50.fi6 35 2/17/12 Union 76 Costa Mesa 41.84 37 2138112 Union 76 Costa Mesa 96,32 3a 2/20/12 Union 76 Costa Mesa (3.85) 39 2/20112 Union 76 Carta Mesa 22.94 40 2120/12 Union 76 Costa Mesa 80.00 41 2/20/12 Union 76 Costa Mesa 100.00 42 2/21/12 Union 76 Costa Mesa 75.59 43 2/22/12 Chevron Newport Beach 20.02 44 2123/12 Union 76 Costa Mesa 65.01 45 2/24112 Union 76 Costa Mesa 100100 46 2/27112 Union 76 Costa Mesa 60.88 47 U27112 Union 76 Costa Mesa 100.00 48 2/27/12 Union 76 Costa Mesa 42.01 49 1,469.54 div 4.03 = 369.61 50 51 3/2/12 U»ion 76 Costa Mesa 100.00 52 3/3/12 Union 75 Costa Mesa 61.89 S3 3/3/12 Unlon 76 Costa Mesa 97.77 54 3/4/12 Union 76 Costa Mesa 57.90 S5 316/12 Union 76 Costa Mesa 79.49 56 3/8/12 Union 76 Costa Mesa $0.27 57 3/5/12 Union 76 Costa Mesa 71.47 58 3/10112 Union 76 Costa Mesa 90.00 59 3/10/12 Union 76 Costa Mesa 100.00 60 3112112 Union 76 Costa Mesa 57.01 61 3/12/12 Union 76 Costa Mesa 100.00 62 3/17/12 Union 76 Costa Mesa 100.00 1 d 5 SCHEDULE 2 2 of 5 SCHEDULE 2 Date of Average Cost Gallons Ref Purchase Vendor location Amount Per Won Purchased 63 3/19/12 7 -Eleven Costa Mesa 34.26 64 3/19/12 7 -Eleven Costa Mesa 100.00 65 3/20/12 Union 76 Corona Del Mar 64.01 66 3/21112 Union 76 Costa Mesa 501340 67 3/22/12 Union 76 Costa Mesa 100.00 68 3/25/12 Chevron Newport Bea ch 20.01 69 3/25/12 Union 75 Costa Mesa 96.03 7D 3/25112 Union 76 Costa Mesa 100.00 71 3/26/12 Union 76 Costa Mesa 87.45 72 3/30/12 Union 76 Costa Mesa 100.00 73 3/30/12 Shell Oil Costa Mesa 34.20 74 3/31/12 Union 76 Costa Mesa 78.90 75 1,910.66 div 4.41 = 433.26 76 77 412/12 Union 76 Costa Mesa 100.00 78 4/3/12 Union 76 Costa Mesa 80.35 79 4/3/12 Union 76 Casta Mesa 100.013 80 414112 Union 76 Costa Mesa 95.75 81 4/6112 Union 76 Costa Mesa 59.01 82 4/6/12 Union 76 Costa Mesa 82.29 83 4/10/12 Union 76 Costa Mesa 102.27 84 4/11/12 Union 76 Costa Mesa 40.59 85 4/12/12 Union 76 Costa Mesa 56.64 86 4/12/12 Union 76 Costa Mesa 105.00 67 4/12/12 Shell oil Santa Ana 90.00 88 4/13/12 Shell Oil Costa Mesa 50.34 89 4/14/12 Union 76 Costa Mesa 74.77 90 4/15/12 Chevron Newport Beach 87.32 91 4116/12 Chevron Newport Beach 20.10 92 4/16/12 Exxon Mobil Corona Del Mar 72.11 93 4/19112 Union 76 Costa Mesa 105.00 94 4/20/12 Union 76 Costa Mesa 55.84 95 4/20/12 Shell Oil Santa Ana 90.00 96 4123/12 Union 76 Costa Mesa 105.00 97 4/24/12 Union 76 Costa Mesa 79.82 98 4127/12 7 -Eleven Costa Mesa 76.30 99 4128/12 Union 76 Costa Mesa 105.00 1D0 4/29/12 Union 76 Costa Mesa 79.06 101 4130/12 Union 76 Costa Mesa 78.33 102 1,990.95 div 4.29 = 464.09 103 104 5/4/12 Shel{Oil Costa Mesa 98.92 105 516/12 Union 76 Costa Mesa 63.17 106 5/8/12 Union 76 Costa Mesa 85.49 107 5/9/12 Shell oil Costa Mesa 99.00 108 5/10/12 Union 76 Costa Mesa 100.78 109 5110/12 Union 76 Costa Mesa 105.00 110 5/16/12 Chevron Newport Beach 83.49 111 5/17/12 Unlon76 Costa Mesa 105.00 112 5/18./12 Union 76 Costa Mesa 45.00 113 5/18/12 Union 76 Costa Mesa 88.94 114 5/18/12 Union 76 Costa Mesa 105.00 115 5/22/12 Chevron Costa Mesa 124.22 116 5/25/12 Chevron Costa Mesa 56.54 117 5/25/12 Union 76 Costa Mesa 20,33 118 1,180.88 div 4.35 = 271A7 119 120 6/1/12 Union 76 Costa Mesa 102.89 121 6/1/12 Union 76 Costa Mesa 105.00 122 611/12 Union 76 Costa Mesa 105.00 123 6/5112 Union 76 Costa Mesa 77,32 124 6/5/12 Chevron Costa Mesa 118.26 125 6/6/12 Chevron Newport Beach 69,04 126 6/5112 Shell Oil Costa Mesa 93.24 127 6/7/12 Union 76 Costa Mesa 20.08 128 6/7/12 Union 76 Costa Mesa 30.00 129 6/7/12 Union 76 Costa Mesa 105.00 2 of 5 SCHEDULE 2 Average Cost Per Gallon 4.13 = 3.82 = Gallons Purchased 489.09 395.14 3 of 5 SCHEDULE 2 Date of Ret Purchase Vendor Location Amount 130 619/12 Union 76 Costa Mesa 50.79 131 6/9112 Union 76 Costa Mesa 67.36 132 5/12/12 Chevron Newport Beach 25.00 133 6/14/12 Unlon 76 Costa Mesa IGS.00 134 6/14/12 Chevron Newport Beach 54.99 135 6/15/12 Union 76 Costa Mesa 29.84 136 6/1S/12 Union 76 Costa Mesa 45,37 137 6/18/12 Union 76 Costa Mesa 68,61 138 6/23/12 Union 76 Costa Mesa 10.00 139 6/23/12 Union 76 Costa Mesa 52.79 140 6/23/12 7 -Eleven Costa Mesa 68,99 141 6/23/12 Union 76 Costa Mesa 73,65 142 6/23/12 Chevron Costa Mesa 73.68 143 6/26/12 Chevron Newport Beach 15.00 144 6/27/12 Union 76 Costa Mesa &9.91 145 6/27/12 Union 76 Costa Mesa 105.00 146 6/29/12 Chevron Costa Mesa 34.20 147 6/29/12 Chevron Costa Mesa 90.50 148 6130112 Union 76 Costa Mesa 48.80 149 6130112 Union 76 Costa Mesa 84,44 150 2,019.96 dlv 151 152 7/5/12 Unlon 76 Costa Mesa 50,00 153 7/5/12 Union 76 Costa Mesa 70.87 154 7/5/12 Union 76 Costa Mesa 105.00 155 7/8/12 Union 76 Costa Mesa 51.57 156 718112 Union 76 Costa Mesa 52.21 157 7/9/12 Chevron Costa Mesa 63.60 158 7/13/12 Union 76 Costa Mesa 50.00 159 7/13/12 Chevron Newport Beach 64.95 150 7/13/12 Unbon 76 Costa Mesa 81,92 161 7113/12 Union 76 Costa Mesa 74.92 162 7114/12 Union 76 Costa Mesa 50.00 163 7/16112 Union 76 Costa Mesa 54.44 164 7/17/12 Shell Oil Irvine 7.75 165 7/17/12 Union 76 Costa Mesa 105.00 i66 7/18/12 Union 76 Costa Mesa 88.52 167 7121/12 Union 76 Costa Mesa 1178.24) 168 7121/12 Union 76 Costa Mesa 250,00 169 7/23/12 Union 76 Costa Mesa 69,72 170 7123/12 Chevron Newport Beach 71.70 171 7/23/12 Union 76 Costa Mesa 86.35 172 7/27/12 Exxon Mobil Costa Mesa 55.57 173 7/27/12 Chevron Costa Mesa 106.84 174 7/28/12 Chevron Santa Barbara 28.64 175 7/30/12 Shell Oil Costa Mesa 48.12 176 1,509.45 div 177 178 8/1/12 Chevron Newport Beach 85,87 179 8/1112 Union 76 Costa Mesa 105.00 180 8/2/12 Union 76 Costa Mesa 36.83 181 812/12 Union 76 Costa Mesa 23.72 182 813112 Union 76 Costa Mesa 32.66 183 8/3112 Union 76 Costa Mesa 35.56 184 813/12 Chevron Costa Mesa 104.74 185 814/12 Union 76 Costa Mesa 61.73 186 8/4/12 Exxon Mobil Huntington Beach 10.71 187 8/4/12 Exxon Mobil Huntington Beach 100.00 188 8/5/12 Union 76 Costa Mesa 72.83 189 8/6/12 Exxon Mobil Irvine 74.14 190 8/7/12 Chevron Costa Mesa 110.87 191 8/7/12 Chevron Costa Mesa 5138 192 8/8/12 Union 76 Costa Mesa 91.93 193 8/9/12 Union 76 Costa Mesa 66.63 194 8/9112 Union 76 Costa Mesa 89.29 195 819/12 Chevron Costa Mesa 21.10 196 8/10/12 Chevron Costa Mesa 50.53 Average Cost Per Gallon 4.13 = 3.82 = Gallons Purchased 489.09 395.14 3 of 5 SCHEDULE 2 4 of 5 SCHEDULE 2 Data of Average Cost Gallons. Ref Purchase Vendor Location Amount Per Gallon Purchased 197 8/11/12 Chevron Newport Beach 102.10 198 8/1S/12 Chevron Costa Mesa 112.37 199 8/17/12 7-Elevon Costa Mesa 35.01 200 8/17/12 Chevron Newport Beach 61.88 201 8/17/12 Chevron Newport Beach 86.46 202 8/20/12 Union 76 Costa Mesa 52.34 203 8/20/12 Union 76 Costa Mesa 76.39 204 8/22/12 Union 76 Costa Mesa 105.00 205 8/24/12 Union 76 Costa Mesa 54.55 206 8/24/12 Union 76 Costa Mesa 100.00 207 8/25/12 Union 76 Costa Mesa (6,96) 208 8/25/12 Union 76 Costa Mesa 60.00 209 8/25/12 Union 76 Costa Mesa 100,00 210 8/27/12 Union 76 Costa Mesa 105.00 211 8/28/12 Union 76 Costa Mesa (26.61) 212 8/28/12 Union 76 Costa Mesa 180.00 213 8/28/12 Union 76 Costa Mesa 80.00 214 8/28/12 Union 76 Costa Mesa 105.00 215 8/30/12 Union 76 Costa Mesa 83.25 216 2,645.30 MY 4.11 = 643.63 217 218 9/4/12 Chevron Costa Mesa 30.00 219 9/4/12 Chevron Costa Mesa 99.28 220 9/5/12 Union 76 Costa Mesa 80.06 221 9/5/12 Union 76 Costa Mesa 100.00 222 9/5/12 Union 76 Costa Mesa 100.82 223 9/8/12 Union 76 Costa Mesa 74.97 224 9/10/12 Exxon Mobil Huntington Beach 76.97 22S 9/10/12 Exxon Mobli Huntington Beach 100.00 226 9/10/12 Chevron Costa Mesa 81.73 227 9/11/12 Chevron Newport Beach 90.09 228 9/13/12 Union 76 Costa Mesa 105.00 229 9/16/12 7 -Eleven Costa Mesa 79.13 230 9/16/12 Union 76 Costa Mesa 86.84 231 9/20/12 Chevron Newport Beach 62.87 232 9/25/12 Union 76 Costa Mesa 105.00 233 9/26/12 Union 76 Costa Mesa 63.98 234 9/30/12 Union 76 Costa Mesa 105.00 235 1,441.74 div 4,21 342.46 236 237 10/2/12 Union 76 Costa Mesa 89.30 238 10/3/12 Chevron Newport Beach 81.07 239 10/5/12 Union76 Costa Mesa 105,00 240 10/7/12 Union 76 Costa Mesa 23.80 241 10/8/12 Chevron Costa Mesa 70.66 242 10/11/12 Union 76 Costa Mesa 98.76 243 10/12/12 Chevron Newport Beach 84.61 244 10/19/12 Union 76 Costa Mesa 40.02 245 10/19/12 Union 76 Costa Mesa 105.00 246 10/21/12 Union 76 Costa Mesa 64.11 247 10/21/12 Union 76 Costa Mesa 105.00 248 10/22/12 Union 76 Costa Mesa 80.00 249 10/26/12 Union 76 Costa Mesa 24,53 250 10/26/12 Union 76 Costa Mesa 105,00 251 10/26/12 Chevron Newport Beach 64.36 2S2 10/29/12 Union 76 Costa Mesa 78.59 153 10/29/12 Union 76 Costa Mesa 81.17 254 10/31/12 Union 76 Costa Mesa 84.40 255 1,385.38 div 4.46 = 310.62 256 257 11/3/12 Union 76 Costa Mesa 94.79 258 11/5/12 Chevron Costa Mesa 108.49 259 11/7/12 Chevron Costa Mesa 113.32 250 11/7/12 Chevron Costa Mesa 10.76 261 11/10/12 Chevron Newport Beach 71.18 262 11/10/12 Union 76 Costa Mesa 99.51 263 11/13/12 Union 76 Costa Mesa 51.98 4 of 5 SCHEDULE 2 Ref 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 Z92 Date of Average Cost Gallons Purchase Vendor Location Amount Per Gallon Purchased 11/14/12 Union 76 Costa Mesa 15.01 11/20/12 Chevron Newport Beach 125.00 11/25/12 Union 76 Costa Mesa 84.71 11/28/12 7 -Eleven Costa Mesa 71.11 11/30/12 Union 76 Costa Mesa 63.88 909.74 dlv 3.89 - 233.87 12/4/12 Union 76 Costa Mesa 105.00 12/4/12 Union 76 Costa Mesa 94.68 12/8/12 Union 76 Costa Mesa 103.42 12/8/12 Union 76 Costa Mesa 105.00 12/9112 Chevron Newport Beach 69X5 12/12/12 Union 76 Costa Mesa 96.98 12/12/12 Shell Oil Costa Mesa 99.00 12%15/12 Union 76 Costa Mesa 44.70 12/15/12 Union 76 Costa Mesa 26.08 12/15/12 Chevron Newport Beach 33.33 12/19/12 Chevron Newport Beach 20.03 12/19/12 Chevron Newport Beach 25.14 12/20/12 Union 76 Costa Mesa 102.18 12/22/12 Union 76 Costa Mesa 68.75 12/26/12 Union 76 Costa Mesa 25.25 12/26/12 Union 76 Costa Mesa 100.79 12/27/12 Shell Oil Santa Ana 57.79 1Z/ZV12 Union 76 Costa Mesa 51.83 12/31/12 Union 76 Costa Mesa 47.64 1,276.64 div 3.63 = 351.69 Average Monthly Purchases 1,629.79 398.68 5 of 5 SCHEDULE 2 14ANZICFI & COMPANY NEWPORTAQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS Source: Credit Card Purchoses ANALYSIS OF FUEL USAGE YEAR 2013 Date of Average Cott Gallons Ref Purchase Vendor Location Amount PerGallon Purchased 1 1/1/13 Union 76 Costa Mesa 105.00 2 1/5/13 Union 76 Costa Mesa 84,98 3 1/7/13 Chevron Costa Mesa 11.58 4 1/7/13 Chevron Costa Mesa 35.05 5 1/9/13 Union 76 Costa Mesa 79,83 6 1/11/13 Union 76 Costa Mesa 85.46 7 1/12/13 Chevron Newport Beach 30.03 8 1/12/13 Union 76 Costa Mesa 83,49 9 1/14/13 7 -Eleven Costa Mesa 69.00 10 1/15/13 Union 76 Costa Mesa 100.00 11 1/20/13 Union 76 Costa Mesa 100.00 12 1/22/13 Chevron Costa Mesa 85.60 13 1/25/13 Union 76 Costa Mesa 100.00 14 1/26/13 Chevron Newport Beach 83.31 15 1/26/13 Union 76 Costa Mesa 100.00 16 1/26/13 Shell oil Costa Mesa 29.81 17 1,183.14 div 3.68 321.51 18 19 2/1/13 Union 76 Costa Mesa 3.53 20 2/1/13 Union 76 Costa Mesa 100100 21 2/5/13 Union 76 Costa Mesa 100.00 22 2/7/13 Union 76 Costa Mesa 88,2.7 23 2/8/13 Chevron Newport Beach 88,34 24 2/11/13 Union 76 Costa Mesa 91.30 25 2/13/13 Union 76 Costa Mesa 100.00 26 2/14/13 7 -Eleven Costa Mesa 9MO4 27 2/14/13 Union 76 Costa Mesa 100.00 28 2/20/13 Chevron Newport Beach 40.00 29 2/20/13 Shell Oil Costa Mesa 99.00 30 2/23/13 Union 76 Costa Mesa 100.00 31 2/26/13 Shell Oil Costa Mesa 98.77 32 2/27/13 Union 76 Costa Mesa 72.00 33 1,161.25 div 4.13 281.17 34 35 3/1/13 Chevron Costa Mesa 103.36 36 3/3113 Chevron NeWport Beach 108.10 37 3/6/13 Union 76 Costa Mesa 100.OD 38 3/6/13 Union 76 Costa Mesa (6.29) 39 3/6/13 Union 76 Costa Mesa 250.00 40 3/7113 7 -Eleven Costa Mesa 78.26 41 318/13 Union 76 Costa Mesa 49,10 47 .319123 Union 76 Costa Mesa 84.72 43 3/9113 Union 76 Costa Mesa 18.11 44 3/9/13 Shell Oil Costa Mesa 58.17 45 3/10/13 7 -Eleven Costa Mesa 25.43 46 3/13/13 Union 76 Costa Mesa 73.30 47 3/14/13 Shell Oil Costa Mesa 83.53 48 3/15/13 Union 75 Costa Mesa 78,30 49 3/16/13 Union 75 Costa Mesa 100.00 50 3117/13 Chevron Newport Beach 68.39 51 3/19/13 Union 76 Costa Mesa 250,00 52 3/20/13 Chevron Costa Mesa 110.80 53 3/22/13 Chevron Costa Mesa 114.70 54 3/23/13 Union 76 Costa Mesa 83.32 55 3/24/13 Union 76 Costa Mesa 70.21 56 3/26/13 Chevron Newport Beach 71.00 57 3/30/13 Union 76 Costa Mesa 100.00 58 2,072,51 div, 4.19 - 494.63 59 60 4/1/13 Chevron Newport Beach 72.81 61 412/13 Union 76 Costa Mesa 66.40 62 4/3/13 Union 76 Costa Mesa 72.95 1415 SCHEDULE 2 Date of Average Cost G011005 Ref purchase Vendor Location Amount Per Gallon PurehwRed 63 4/4/13 Union 76 Costa Mesa 67.79 64 4/5113 Ui*n 76 Cana Mesa 60.04 65 4/5/13 Chevron Newport Beach 70.40 66 4/5/13 Union 76 Costa Mesa 63.01 67 4/7/13 Chevron Dana Point 50.04 68 4/7/23 Chewrort Costa Mesa 179.75 69 4/8/13 Union 76 Costa Mesa 100.00 70 4/8/13 Union 76 Costa Masa 32.43 71 4/8/13 Union 76 Costa Mesa (18.19) 72 4IS113 Vr9on76 Costa Meta 151.09 73 4/9/13 Union 16 Costa Mesa 79.04 74 4/11/13 Chevron Newport Beach 30.00 75 4/11/13 Union 76 Costa Mesa 72.83 76 4/11/13 Union 76 Costa mm 23.60 77 4/11/13 Union 76 Costa Mesa 100.00 78 4/12/13 Union 76 Costa Mesa 100.00 79 4/18/13 Union 76 Costa Mesa 100.00 8D 4/10/13 Union 76 Costa Mesa 71.75 81 4/21/13 Chevron Costa Mesa 98.74 82 4/25/13 Shell Oil Costa Mesa 64.99 83 4/27/13 Union 76 Costa Mesa 75.98 84 1,784.35 dtv 4.03 x 442.77 85 86 5/3/13 Chevron Newport Beach 86.69 87 5/3/13 Union 76 Costa Mesa 91.01 88 5/4/13 Shell 011 Costa Mesa 86.18 89 5/7/13 Union 76 Costa Mesa 61.41 90 5/7/13 Shell Oil Costa Mesa 98,79 91 5/9/13 Chevron Newport Beach 50.47 92 5/11/13 Union 76 Costa Mesa 100.00 93 5/11/13 Union 76 Costa Mesa 46.48 94 5/11/13 Union 76 Costa Mesa 42.37 95 5/13/13 Chevron Costa Mesa 98,82 96 5/14113 Union 76 Costa Mesa 72.17 97 5/15/13 Chevron Costa Mesa 121.96 98 5/15/13 Chevron Costa Mesa 25.36 99 5/15/13 Chevron Costa Mesa 35.00 100 5/16/13 Union 76 Costa Mesa 84.24 101 5/17/13 Chevron Costa Mesa 40.14 102 5/17/13 Chevron Costa Mesa 90.00 103 5/17/13 Chevron Costa Mesa 41.99 104 5/17/13 Union 76 Costa Mesa 82,83 105 5/17/13 Union 75 Costa Mesa 3.47 106 5/18/13 Union 75 Costa Mesa (22.09) 107 5/18/13 Union 76 Costa Mesa 73.07 108 5/18/13 Union 76 Costa Mesa 70,00 109 5/1$/13 Union 76 Costa Mesa 89,05 110 5/18/13 Chevron Calabasas 108,64 111 5/20/13 Chevron Newport Beach 125.00 112 5/20113 Chevron Santa Ana 4,541 113 5/20/13 Chevron Santa Ana 51.43 114 5/20/13 Unlon76 Costa Mesa 42.13 115 5/20/13 Union 76 Costa Mesa 35.1S 116 S/21/13 Union 76 Costa Mesa 5.00 117 5/21/13 Union 76 Costa Mesa 43.76 118 5/24/13 Chevron Newport Beach 67.58 119 5/28/13 Union 76 Costa Mesa 100.00 120 5/2B/13 Union 76 Costa Mesa 80,41 121 5/30/13 Chevron Newport Beach 7517 122 5/31/13 Shell Oil Costa Mesa 67.86 123 5/31/13 Union 76 Costa Mesa 66.08 124 2,444.26 div 4.05 = 603,S2 125 126 6/1/13 Union 76 Costa Mesa 100.00 127 6/1/13 Union 76 Costs Mesa 68.86 128 6/3/13 Union 76 Costa Mesa 69.40 129 6/3/13 Union 76 Costa Mesa 54.13 2 0f 6 SCHEDULE 2 Average Cost Per G ally n 4,05 = 4.06 a Gallons Purchased 617,93 489.37 3 of 6 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 130 6/5/13 Union 76 Costa Mesa 100.00 131 6/5/13 Union 76 Costa Mesa 75.08 132 616/13 Union 76 Caste Mesa 100.Co 133 6/6/13 Union 76 Costa Mesa 99.80 134 6/7/13 Union 76 Costa Mesa 41.50 135 6/7/13 Chevron Costa Mesa 60.92 136 6/7/13 Chevron Costa Mesa 29.03 137 618/13 Union 76 Costa Mesa 50.00 138 6/8/13 Union 76 Costa Mesa 81.74 139 6/9/13 Union 76 Costa Mesa 100.00 140 6/9/13 Union 76 Costa Mesa 40,05 141 6/9/13 Chevron Costa Mesa 54.82 142 6/13/13 Union 76 Costa Mesa 82.96 143 6/13/13 Union 76 Costa Mesa 97.75 144 6/13/13 Unton 76 Costa Mesa 55;93 145 6/15113 Union 76 costa Mesa 80.84 146 6/16/13 Union 76 Costa Mesa 73.92 147 6/19/13 Union 76 Costa Mesa 80.26 148 6124/13 Union 76 Costa Mesa 83.22 149 6/24/13 Union 76 Costa Mesa 80.81 150 6/25/13 Union 76 Costa Mesa 100.00 151 6126/13 Chevron Irvine 30.01 152 6128/13 Union 76 Costa Mesa 65.35 153 6/28113 Chevron Costa Mesa 74.87 154 6/28/13 Union 76 Casts Mesa 51.64 155 6/2$/13 Shell Oil Santa Ana 40.10 156 6/28/13 Shell Oil Costa Mesa 99.00 157 6/29/13 Union 76 Costa Mesa (1,94) 158 6/29/13 Union 76 Costa Mesa 30.00 159 6/29/13 Union 76 Costa Mesa 100.00 160 5/29/13 Union 76 Costa Mesa 71.72 161 5/29/13 Shell Oil Costa Mesa 80,83 162 2,502,60 div 163 164 7/1/13 Union 76 Costa Mesa 100.00 155 7/1/13 Unlon 76 Costa Mesa 60.46 166 7/2/13 Shell Oil Santa Ana 71.30 167 7/2/13 Union 76 Costa Mesa 99.40 168 7/5/13 Union 76 Costa Mesa 100.00 159 7/5/13 Chevron Costa Mesa 111.79 170 7/9/13 Union 76 Costa Mesa 61.52 171 7/12/13 Chevron Costa Mesa 37,30 172 7/12113 Union 76 Costa Mesa 99,90 173 7/12/13 Union 76 Costa Mesa 2.28 174 7/13/13 Union 76 Costa Mesa 100.00 175 7/15/13 Union 76 Costa Mesa 100.00 176 7/15/13 Chevron Costa Mesa fi3.3$ 177 7/19/13 Union 76 Costa Mesa 100.00 178 7/20/13 Union 75 Costa Mesa 100,00 179 7/20113 Shell Oil Costa Mesa 91.57 180 7/22113 Union 75 Costa Mesa 100.00 181 7/24/13 Union 76 Costa Mesa 100.00 182 7/25/13 Union 76 Costa Mesa 29.47 183 7/25/13 Union 76 Costa Mesa 100.00 184 7/25/13 Union 76 Costa Mesa 99.53 185 7/26/13 Union 76 Costa Mesa 20.00 186 7/27/13 Shell Oil Santa Ana 6.84 187 7/27/13 Shell OlI Santa Ana 90.00 188 7/29113 7 -Eleven Costa Mesa 59.57 189 7/30/13 Union 76 Costa Mesa 82.58 190 1,986.86 div 191 192 8/1113 Union 76 Costa Mesa 100.00 193 8/3/13 Chevron Costa Mesa 50.07 194 8/5/13 Chevron Costa Mesa 1.79 195 8/5/13 Chevron Costa Mesa 20.77 196 815/13 Union 75 Costa Mesa 2.78 Average Cost Per G ally n 4,05 = 4.06 a Gallons Purchased 617,93 489.37 3 of 6 SCHEDULE 2 Ref 197- 199 199 200 201 202 203 204 205 2D6 207 209 204 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 252 253 Date of Average Gast Purchase Vender Location Amount Per Gallon 8/5/13 Union 76 Costa Mesa 200.00 8/6/13 Union 76 Costa Mesa 99.50 8/7/13 Chevron Costa Mesa 78.19 8/8/13 Union 76 Costa Mesa (1.99) 8/8/13 Union 76 Costa Mesa 75.00 8/8/13 Union 76 Costa Mesa 79.55 VBA3 Union 76 Costa Mesa 100.00 8/8/13 Chevron Costa Mesa 25.80 8/9/13 Chevron Costa Mesa 58.43 8/10/13 Union 76 Costa Mesa 57.30 8/10/13 Union 76 Costa Mesa 83.96 8/10/13 Shell Oil Newport Beach 35.65 8/10/13 Chewon Costa Mesa 113.65 8/11/13 Chevron Costa Mesa 30.32 8/14/13 Chevron Costa Mesa 35.02 8/17/13 Union 76 Costa Mesa 82.77 8/20/13 Exxon Mobil Costa Mesa 50.95 8/20/13 Exxnnmobil CestaMesa 11.00 8/20/13 Union 76 Costa Mesa 5.26 8/20/13 Union 76 Costa Mesa 46,32 8/21/13 Union 76 Costa Mesa $0.00 8/21/19 Chevron Costa Mesa 94.14 8/21/13 Union 76 Costa Mesa 65.96 8/21/13 Union 76 Costa Mesa 99.89 8122/13 Shell Oil Newport Beach 31.68 8122113 Chevron Newport Beach 51.64 8124/13 Union 76 Costa Mesa 100.00 8/24/13 Union 76 Costa Mesa 86.90 8/24/13 Exxon Mobil Huntington Beach .96-02 8/26113 Union 76 Costa Mesa $3.60 8/27/13 Union 76 Costa Mesa (76.63) 8127/13 Union 76 Costa Mesa 100.00 8/27/13 Union 76 Costa Mesa 100.00 8/29/13 Union 76 Costa Mesa 100,00 8/29/13 Union 76 Costa Mesa 75,90 8/30/13 Union 76 Costa Mesa 60,00 2,531.18 div 3.92 9/4/13 Chevron Costa Mesa 112,56 9/5/13 Union 76 Costa Mesa (0.84) 9/5/13 Union 76 Costa Mesa 95.00 915/13 Union 76 Costa Mesa 96.76 915/13 Union 76 Costa Mesa 99.05 9/5/13 Chevron Costa Mesa 71,13 9/5/13 Union 76 Costa Mesa 66,80 9/8/13 Chevron Costa Mesa 50,03 9/10/13 Union 76 Costa Mesa 66.51 9/12/13 Union 76 Costa Mesa 78.91 9/12/13 Union 76 Costa Mesa 77.58 9/12/13 Ur Ian 75 Costa Mesa (148.60) 9/12/13 Union 76 Costa Mesa (2.501 9/12/13 Union 76 Costa Mesa 3.59 9/12/13 Union 76 Costa Mesa 250.00 9/14/13 Chevron Costa Mesa 65.00 9/15/13 Union 76 Costa Mesa 80.99 9/15/13 Union 76 Costa Mesa 100.00 9116/13 Union 76 Costa Mesa 66.10 9/24/13 Union 76 Costa Mesa 100.00 9/24113 Union 76 Costa Mesa 100.00 9/26/13 Union 76 Costa Mesa 61.37 9/28113 Union 76 Costa Mesa 82.46 9/30/13 Union 76 Costa Mesa 38.20 9/30/13 Union 76 Costa Mesa 11.35 9/30/13 Unlon 76 Costa Mesa 99.43 9130/13 Union 76 Costa Mesa 70.66 1,791.54 dhr 3.99 = 4of6 Gallons Purchased 645.71 449.01 SCHEDULE 2 Ref 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 28B 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 Data of Purchase 10/2/13 10/3/13 10/3/13 10/7/13 10/9/13 10/9(13 10/10/13 10/11/13 10/11/13 10/12/13 10/14/13 10/14/13 10/16/13 10/17/13 10/17/13 10/18/13 10/18/13 10/18113 10/20/13 10/21/13 10/21/13 10/23/13 10/73/13 10/25/13 10/30/13 10/31/13 10/31/13 Vendor Union 76 Union 76 Union 76 Union 76 Union 76 Union 76 Shell DII Union 76 Union 76 Unian 76 Union 76 Union 76 Union 76 Chevron Chevron Union 76 Union 76 Chevron Union 76 7 -Eleven Union 76 Union 76 Union 76 Chevron Chevron Union 76 Union 75 Location Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa San Juan Capistrano Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Masa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Amount 74.29 45.63 70.23 30.00 71,81 100.00 70.95 70.10 74.12 70.00 96.23 1.09 100.00 7.48 100.62 2.63 93.28 77.10 63A8 2.59 53.87 97.85 10.51 101.57 72.75 24.44 100.00 1,682,63 div 11/1113 7 -Eleven Costa Mesa 65.00 11/1/13 Union 76 Costa Mesa (18,28) 11/1/13 Union 76 Costa Mesa 80,00 11/2/13 Union 76 Costa Mesa 60.03 11/2/1$ Union 76 Costa Mesa 20A4 11/3/13 Union 76 Costa Mesa 100,00 11/5/13 Chevron Newport Beach 83.32 1116/13 Urian 76 Costa Mesa 99,48 11/6/13 Union 76 Costa Mesa 71.06 11/7/13 Union 76 Costa Mesa 80,01 19/8/13 Chevron Costa Mesa 51.11 11/9/13 Shell Oil Carlgpad 85.00 11/10/13 Union 76 Costa Mesa 28.34 11/11/13 Union 76 Costa Mesa (3,78) 11/11/13 Union 76 Costa Mesa 83,27 11/11/13 Union 76 Costa Mesa 80.00 11/11113 Union 76 Costa Mesa 59.32 11/11/13 Chevron Newport Beach 68,83 11/12/13 Union 76 Costa Mesa 60.00 11/14/13 Union 76 Costa Mesa 49.96 11/16/13 Union 76 Costa Mesa 82.17 11/18/23 17nlon 76 Costa Mesa 83.78 11/18/13 Union 76 Costa Mesa 88,59 11/18/13 Union 76 Costa Mesa 1.98 11/18/13 Union 76 Costa Mesa 90,71 11/19/13 Union 75 Costa Mesa 63.24 11/19/13 5heff off Costa Mesa 52.08 11/23/13 Union 76 Costa Mesa 89,79 11/24/13 Union 76 Costa Mesa 54.47 11/27/13 Union 76 Costa Mesa 94.08 11/27/13 Union 76 Costa Mesa 59.07 11/28/13 Union 76 Costa Mesa (26.50] 11/28/13 Union 76 Costa Mesa 80.00 2,016.29 div 12/3J13 Ur4m 76 Costa Mesa 44.86 12/5/13 Union 16 Costa Mesa 63.90 12/6/13 Chevron Costa Mesa 125.00 5 of 6 Avwage Cas! Gallons Per Gallon Purchased 3.83 439,33 3.64 = 553.93 SCHEbULE2 6 of 6 5CHEDULE 2 Date of Average Cost Gallons Ref Purchase Vender Location Amount PerGatlon Purchased 331 1219113 Union 76 Costa Mesa 100.00 332 12/9/13 Union 76 Costa Mesa 16.04 333 12/9/13 Union 76 Costa Mesa 100.00 334 12/11/13 Union 76 Costa Mesa 52.34 335 12/13/13 Union 76 Costa Mesa 92.08 336 12/13/13 Shell Oil Casts Mesa 73.39 337 12/14/13 Union 76 Costa Mesa 52.00 338 12/14/13 Chevron Newport Beach 58.49 339 12/14/13 Chevron Santa Ana 82.44 340 12/18/13 Shell Oil Santa Ana 64.75 341 12/19/13 Chevron Costa Mesa 40.02 342 12/20/13 Union 76 Costa Mesa 75.00 343 12/20/13 Unlon 76 Costa Mesa 16.72 344 12/20/13 Union 76 Costa Mesa 75.00 345 12/23/13 Shell Oil Newport Beach 56.41 346 12/27/13 Union 76 Costa Mesa 75.00 347 12/27/13 Union 76 Costa Mesa 41.04 348 12/29/13 Union 76 Costa Mesa 56.27 349 12/30/13 7 -Eleven Costa Mesa 38.93 350 12/30/13 Union 76 Costa Mesa 51.76 351 12/31/13 Union 76 Costa Mesa 35.72 352 1,487.16 div 3.64 = 408,56 353 354 Average Monthly Purchases 1,886.98 478.95 6 of 6 5CHEDULE 2 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS Source: Credit Card Purchases NEWPORT AQUATICS CENTER ANALYSIS OF FUEL USAGE YEAR 2014 Date of Average Cost Gallons Ref Purchase Vendor Location Amount Per Gallon Purchased 1 1/2/14 Union 76 Costa Mesa 71,1S 2 1/7/14 Union 76 Costa Mesa 70.08 3 1/9/14 Union 76 Costa Mesa 75.00 4 1/10/14 Chevron Newport Beach 61.08 5 1110/14 Chevron Newport Beach 61.62 6 1/10/14 Shell Oil Costa Mesa 71.78 7 1113114 Union 76 Costa Mesa 75.00 8 1/14/14 Union 76 Costa Mesa 75.00 9 1/14/14 Union 76 Costa Mesa 50.34 16 1/16/14 Union 76 Costa Mesa 51.85 11 1/18/14 7 -Eleven Costa Mesa 64.65 12 1/21/14 Union 76 Costa Mesa 75.00 13 1/21/14 Union 76 Costa Mesa 12,02 14 1/22/14 Union 76 Costa Mesa 2.60 15 1/22/14 Union 76 Costa Mesa 75.00 16 1/23/14 Union 76 Costa Mesa 66,76 17 1123/14 Union 76 Costa Mesa 64.29 18 1/24./14 Chevron Costa Mesa 60,29 19 1/24/14 Chevron Costa Mesa 86.92 20 1/27/14 Chevron Newport Beach 40.02 21 1/29/14 Chevron Newport Beach 59.85 22 1/29/14 ShMI Oil Costa Mesa 96,39 23 1/31/14 Chevron Newport Beach 40101 24 1/31/14 Union 76 Costa Mesa 75,00 25 1/31/14 Union 76 Costa Mesa 55.95 26 1,537,65 div 3.67 = 438.98 27 28 2/1/14 Union 76 Costa Mesa 63.34 29 213/14 Union 76 Costa Mesa 17.19 30 213/14 Union 76 Costa Mesa 74.33 31 214114 Union 76 Costa Mesa 42.00 32 2/4114 Union 76 Costa Mesa 75.00 33 2/5/14 Chevron Irvine 57.16 34 2/6/14 Union 76 Costa Mesa 73.69 35 2/6/14 Union 76 Costa Mesa 18.36 36 2/7/14 Union 76 Costa Mesa 56.56 37 2/8/14 Union 76 Costa Mesa 12.85 38 2/6/14 Union 76 Costa Mesa 74.92 39 2/11/14 Union 75 Costa Mesa 56.53 40 2111/14 Chevron Costa Mesa 39.34 41 2/12/14 Union 76 Costa Mesa 75.00 42 2/14/14 Chevron Newport Beach 69.51 43 2/16/14 Union 76 Costa Mesa 75.00 44 Z/18/14 Union 76 Costa Mesa 67,00 45 2/20/14 Chevron Newport Beach 60.74 46 2/25114 Union 76 Costa Mesa 75,00 47 2/26/14 Union 76 Costa Mesa 49,31 48 2126/14 Union 76 Costa Mesa 75.00 49 2/27/14 Union 76 Costa Mesa 64.71 50 2/27/14 Union 76 Costa Mesa 36.94 S1 2/28/14 Union 76 Costa Mesa 67.92 52 1,377.40 div 3.73 = 369.28 53 54 3/3/14 Union 76 Costa Mesa 63.22 55 3/4/14 Union 75 Costa Mesa 75.00 56 3/5/14 Chevron Newport Beach 73.68 57 316114 Union 76 Costa Mesa 75.00 58 3/7/14 Union 76 Costa Mesa 75.00 59 3/7/14 Union 76 Costa Mesa 2,80 60 3/6/14 Union 76 Costa Mesa 22,27 61 318/14 Union 76 Costa Mesa 75.00 62 3/10114 Union 76 Costa Mesa 75.00 1 of 7 SCHEDULE 2 Avera84 Cost Gallons Per Gallon Purchased 3.98 = 602.85 2 of 7 SCHEDULE 2 Crate of Ref Purchase Vendor Location Amount 63 3/70/14 Union 76 Costa Mesa 66,59- 64 3/10114 Union 76 Costa Mesa 2,82 65 3/11114 Chevron Newport Beach 66.41 65 3112/14 Union 76 Costa Mesa 24.90 67 3/12/14 Union 76 Casts Mesa 74.49 68 3112/14 Union 76 Costa Mesa 67.50 69 3/12/14 Union 76 Costa Mesa 75.00 70 3/14/14 Chevron Costa Mesa 60.01 71 3/14/14 Chevron Newport Beach 70,77 72 3/14/14 Union 76 Cotta Mesa 75,00 73 3/14/14 Chevron Newport Beach 79,90 74 3/15/14 Chevron Westminster 86,21 75 3/16/14 Union 76 Costa Mesa 20.50 76 3/17/14 Union 76 Costa Mesa 37.04 77 3/17/14 Union 76 Costa Mesa 39.98 78 3/16114 Union 76 Costa Mesa 75,00 79 3/19/14 Union 76 Costa Mesa 73.01 80 3/2064 Union 76 Costa Masa 59.95 81 3/20/14 Union 76 Costa Mesa 19,84 82 3/20/14 Union 76 Costa Mesa 74.90 B3 3/22/14 Union 76 Costa Mesa 46.43 84 3/22/14 Union 76 Costa Mesa 75.00 85 3/23/14 Union 76 Costa Mesa (2.711 86 3/23/14 Union 76 Costa Mesa 80.00 87 3/75/14 Union 76 Costa Mesa 60.16 86 3/25/14 Chevron Newport Beach 31.70 89 3/25/14 Union 76 Costa Mesa 75.00 90 3126/14 Chevron Newport Beach 69.90 91 3/27/14 Union 76 Cosia Mesa 75.00 92 3127/14 Union 76 Cotta Mesa 27.26 93 3/27/1A Union 76 Costa Mesa 74.38 94 3/31/14 Union 76 Costa Mesa 26.26 95 3/31/14 Union 76 Costa Mesa 75.00 % 2,399.37 div 97 98 4/1./14 Union 75 Costa Mesa 75.00 99 4/1/14 Union 76 Costa Mesa 65,19 100 4/1/14 Shell Oil Costa Mesa 56,34 101 4/2/14 Union 76 Costa Mesa 75.00 102 4/2/14 Union 76 Casts Mesa 50.00 103 4/2/14 Chevron Newport Beach 71.46 104 4/3/14 Union 76 Costa Mesa 71,29 105 4/3/14 Union 76 Costa Mesa 75.00 106 4(4/14 Union 76 Costa Mesa 75.00 107 4/7/14 Chevron Newport Beach 69.63 108 4/7/14 Chevron Newport Beach 95.58 109 417/14 Union 76 Costa Mesa 75.00 110 4/7114 Union 76 Costa Mesa 45.13 111 4/9/14 Union 76 Costa Mesa 95.00 112 4/10/14 Chevron Newport Beach 69,73 113 4/10/14 Chevron Newport seam 97,80 114 41f2/14 Union 76 Costa mesa 67.00 115 4/12/14 Union 76 Costa Mesa 95.00 116 4/14/14 Chevron Newport Beach 74.50 117 A/15/14 Chevron Newport Beach 84,79 118 4/18/14 Union 76 Costa Mesa 84.13 119 4/20/14 Union 76 Costa Mesa 72,08 120 4/21/14 Union 76 Costa Mesa 25,00 121 4/21/14 Union 76 Costa Mesa 94,51 122 4/23/14 Chevron Costa Mesa 125,00 123 4/23/14 Union 76 Costa Mesa 78,00 124 4/23/14 Chevron Costa Mesa 43,22 125 4125/14 Urgon 7S Casta A9e52 73.65 126 4/26/14 Union 76 Costa Mesa 40.47 127 4/27/14 Union 76 Costa Mesa 79.69 128 4/29/14 Union 76 Costa Mesa 86,67 129 4/29/14 Union 76 Costa Mesa 112,64) Avera84 Cost Gallons Per Gallon Purchased 3.98 = 602.85 2 of 7 SCHEDULE 2 Average Cast Gallons PerGallon Purchased 4.21 = 636.09 4.22 - 737.40 3 of 7 SC"EDULE 2 oke of Ref Purchase vendor tocatlon Amount 130 4/29/14 Union 76 Costa Mesa (11.42} 131 4/29/14 Union 76 Costa Mesa 101.09 132 4/29/14 Union 76 Costa Mesa 100.00 133 4[29/14 Union 76 Costa Mesa 44,07 134 4130/14 Union 76 Costa Mesa 19.53 135 4/30/14 Union 76 Costa Mesa (148,65) 136 4/30/14 Union 76 Costa Mesa 300.00 137 2,677.95 div 139 139 5/1/14 Union 76 Costa Mesa 83,00 140 5/1/14 Union 76 Costa Mesa 80.79 141 5/2/14 Union 76 Costa Mesa 50.02 142 5/2/14 Union 76 Costa Mesa 69.51 143 5/2/14 Union 76 Casts Mesa 63.40 144 SN14 Union 75 Costa Mesa 84.73 145 5[7/14 Union 75 Costa Mesa 56.56 146 5/8/14 Union 76 Costa Mesa 83.40 147 5/9/14 Union 76 Costa Mesa 71.39 148 519/14 Union 76 Costa Mesa 20.00 149 5/9/14 Union 76 Costa Mesa 95.00 150 5/9/14 Union 76 Santa Ana 48.28 151 5/9114 Chevron Costa Mesa 65.36 152 5/9/14 Chevron Newport Beach 78.99 153 5/9/14 Union 76 Costa Mesa 3103 154 5/9/14 Union 76 Costa Mesa 95.00 155 5/10/14 Union 76 Costa Mesa (22.22) 155 5/10/14 Union 76 Costa Mesa 70.00 157 5/10/14 Union 76 Costa Mesa 53.45 158 5/12/14 Chevron Newport Beach 90.97 159 5/12/14 Union 76 Costa Mesa 86.91 160 5/14/14 Union 76 Costa Mesa 75.56 161 5/14/14 Union 76 Costa Mesa 55,03 162 5/14/14 Exxon Mobil Costa Mesa 60,35 163 5/14/14 Exxon Mobil Costa Mesa 42.05 164 5/15/14 Chevron Costa Mesa 25.01 165 5/16/14 Union 76 Costa Mesa 75.00 166 5/16/14 Union 76 Costa Mesa 19.47 167 5/16/14 Union 76 Costa Mesa 95.00 168 5/16/14 Chevron Newport Beach 60.17 169 5/17/14 Chevron Costa Mesa 26.90 170 5/17/14 Exxon Mobil Costa Mesa 80.43 171 5/18/14 Union 76 Costa Mesa 95.D0 172 5/19/14 Chevron Newport Beach 64.12 173 5/21/14 Union 76 Costa Mesa 81.48 174 5/22/14 Union 76 Costa Mesa 77.40 175 5/22/14 Chevron Newport8each 46.10 176 5/24/14 Chevron Newport Beach 78.65 177 5/25/14 Chevron Newport Beach 20.60 178 5/26/14 Union 76 Costa Mesa 95.Oo 179 5/29/14 union 76 Costa Mesa 50.00 180 5/28/14 Union 76 Costa Mesa 20,53 181 5/28/14 Chevron Newport Beach 46.91 182 5/29/14 Union 75 Costa Mesa (S,63) 183 5/29/14 Union 76 Costa Mesa 80.00 184 5/90/14 Union 76 Costa Mesa 50.00 185 5130/14 Union 76 Costa Mesa 73,53 186 5/30114 Union 76 Costa Mesa 88.19 187 5/30/14 Chevron Irvine 82.42 1B8 5/30/14 Chevron Irvine 125.00 189 3,111.84 div 190 191 6/1/14 Chevron Costa Mesa 67.63 192 6/2/14 Union 76 Costa Mesa 95.00 193 6/2/14 Union 76 Santa Ana 53.09 194 6/2/14 Union 76 Costa Mesa 80.71 195 6/3/14 Chevron Newport Beach 37.77 196 6/4/14 Chevron Newport Beach 73.38 Average Cast Gallons PerGallon Purchased 4.21 = 636.09 4.22 - 737.40 3 of 7 SC"EDULE 2 4 of 7 SCHEDULE 2 Date of Average Cost Gallons Ret Purchase Vendor Location Amount PerGailon Purchased 197 6/5/14 Union 76 Costa Mesa 76.93 198 6/5/14 Union 76 Costa Mesa 67.06 199 6/6/14 Chevron Ventura 107.41 200 6/6/14 Chevron Ventura 102.76 201 616/14 Chevron Costa Mesa 102.94 202 6/6/14 Union 76 Costa Mesa 95.00 203 6/6/14 Union 76 Costa Mesa 40.88 204 615/14 Shell Oil Costa Mesa 53.08 205 6/7/14 Chevron Ventura 50.00 206 617114 Chevron Newport Beach 68.72 207 6/10114 Union 76 Costa Mesa 95.00 208 6/10/14 Chevron Newport Beach 42.23 209 6/11/14 Chevron Newport Beach 25.23 Z10 6/11/14 Union 76 Costa Mesa 85,93 211 6/12/14 Union 76 Costs Mesa 63,11 212 6/12114 Chevron Costa Mesa 76.69 213 6/18/14 Union 76 Costa Mesa 67,63 214 6118/14 Union 76 Costa Mesa (22.17) 215 6/18/14 Union 76 Costa Mesa 150,00 216 6/20114 Circle K Costa Mesa 14,34 217 6/20114 Union 76 Costa Mesa 45.80 218 6/21/14 Chevron Newport Beach 74.09 219 6/22114 Chevron Newport Beach 27,82 220 6/24/14 Union 76 Costa Mesa 95.00 221 6/Z4/14 Union 76 Costa Mesa 59.40 222 6/25/14 Union 76 Costa Mesa 95.00 223 6/27/14 Union 76 Costa Mesa 81.49 Z24 6/27/14 Union 76 Costa Mesa 82.61 225 6/27/14 Union 76 Costa Mesa 69.17 226 6/27/14 Union 76 Costa Mesa {5.28) 227 6/27/14 Union 76 Costa Mesa 50.00 228 6/28/14 Union 76 Costa Mesa {24.96) Z29 6/28114 Union 76 Costa Mesa 80.00 230 6/28114 Union 76 Costa Mesa 55.00 231 6/28/14 Union 76 Costa Mesa 87.30 232 2,642.79 div 4.16 = 635.29 233 234 7/211A Chevron Newport Beach 76.59 235 712/14 Chevron Newport Beach 79.45 236 7/2114 Union 76 Costa Mesa (27.16) 237 7/2/14 Union 76 Costa Mesa 150.00 238 7/6/14 Union 76 Costa Mesa 59.03 239 7/7/14 Union 76 Costa Mesa 53.57 240 717/14 Union 76 Costa Mesa 85.79 241 7/8/14 Chevron Newport Beach 40.65 242 719/14 Chevron Newport Beach 67.63 243 7/11/14 Exxon Mobil Huntington Beach 85.00 244 7/11114 Chevron Costa Mesa 124.34 245 7/13114 Union 76 Costa Mesa 95.00 246 7/15114 Chevron Newport Beach 76.25 247 7/15/14 Union 76 Costa Mesa 60.27 248 7/18/14 Chevron Newport Beach 34.85 249 7/18/14 Chevron Costa Mesa 82.80 250 7/20/14 Union 76 Costa Mesa 95.00 251 7/20/14 Union 76 Costa Mesa 95.00 252 7121114 Chevron Newport Beach 69.07 Z53 7/23114 Union 76 Costa Mesa 79.89 254 7124/14 Union 76 Costa Mesa 62.29 255 7124/14 Union 76 Costa Mesa 1.99 256 7125/14 Union 76 Costa Mesa 65.01 257 7/25/14 Chevron Newport Beach 59.57 258 7/25/14 Chevron Newport Beach 70.02 259 7/27/14 Chevron Newport Beach 59.85 260 7/27/14 Union 76 Costa Mesa 95,00 261 7/27/14 Exxon Mobil Costa Mesa 30.75 262 7/31/14 Union 76 Costa Mesa 42.78 263 1,970.29 div 4,11 = 479.39 4 of 7 SCHEDULE 2 Average Cost Gallons PerGallDn Purchased 3.96 = 826.06 5 cf 7 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 264 265 8/1/14 Shell Oil Santa Ana 90.00 266 8/2/14 Union 76 Costa Mesa 68.85 267 8/3/14 Union 76 Costa Mesa $3.86 268 8/5/14 Union 76 Costa Mesa 40.08 269 8/7/14 Union 76 Costa Mesa 71.92 270 8/7/14 Union 76 Costa Mesa 95.00 271 8/7/14 Chevron Costa Mesa 29.48 272 8/8/14 Union 76 Costa Mesa 82.25 273 8/8/14 World Oil Newport Reach 76,30 274 8/8/14 Union 76 Costa Mesa (246,39) 275 8/8/14 Union 76 Costa Mesa 301,99 276 8/9/14 Chevron Costa Mesa 113,32 277 8/9/14 Chevron Costa Mesa 3.37 278 8/10/14 Union 76 Costa Mesa 65.51 279 8/11/14 Chevron Newport Beach 125.00 280 8/11/14 Chevron Costa Mesa 105.99 281 8/11/14 Chevron Costa Mesa 3.19 282 8/11/14 Union 76 Costa Mesa (146.27) 283 8/11/14 Union 76 Costa Mesa 251.75 284 8/12/14 Union 76 Costa Mesa 44,93 285 8/13/14 Chevron Costa Mesa 37.09 286 8/18/14 Union 76 Costa Mesa 67A6 287 8/18/14 Chevron Newport Beach 59X0 288 8/20/14 Union 76 Costa Mesa 48.11 289 8/20/14 Union 76 Costa Mesa 50.00 290 8/20/14 Shell Oil Orland 75.88 291 8/20/14 Chevron Los Hills 83.58 292 8/20/14 Chevron Patterson 80.53 293 8/21/14 Shell Oil Santa Ana 34,45 294 8/21/14 Chevron Ashland OR 82,70 295 8/21/14 Riverfront Gas Hood River, OR 71.08 296 8/21)14 Shell Oil Coburg OR 77.06 297 8/23/14 Union 76 Costa Mesa 17.61 298 8/23/14 Union 76 Costa Mesa 95.00 299 8/23/14 Chevron Costa Mesa 141.13 300 8/25/14 Chevron Olympla WA 66.74 301 8/25/14 RiverfrontGas Hood River, OR 41.40 302 8/25/14 Union 76 Costa Mesa 94.91 303 8/25/14 Union 75 Costa Mesa 61.01 304 8/26/14 Chevron Du Pont WA 60.69 305 8/27/14 Union 76 Costa Mesa 9S,00 306 8/27/14 Unlon76 Costa Mesa 62,90 307 8/27/14 Chevron Newport Beach 32.43 308 8/29/14 Chevron Bonnevl, WA 79.81 309 8/29/14 Shell Oil Coburg DR 77.64 310 8/30/14 Chevron Bakersfield 60,63 311 8/30/14 Chevron Willaims 86,92 312 8/30/14 Chevron Hornbrook 82,29 313 8/30/14 Shell Oil Frebaugh 87.97 314 8/31/14 Union 76 Costa Mesa 30.00 315 3,271.20 div, 316 317 9/2/14 Chevron Newport Beach 50.25 318 9/4/14 Union 76 Costa Mesa 95.00 319 9/5/14 Union 76 Costa Mesa (4,02) 320 9/5/14 Union 76 Costa Mesa 4000 321 9/5/14 Union 76 Costa Mesa 135,00 322 9/5/14 Union 76 Costa Mesa 95.00 323 9/5/14 Chevron Newport Beach 54.67 324 9/8/14 Union 76 Costa Mesa 72.03 325 9/10/14 Chevron Newport Beach 68.82 326 9/10/14 Chevron Newport Beach 44,82 327 9/11/14 Union 76 Costa Mesa 95.00 328 9/13/14 Chevron Costa Mesa 40.00 329 9/15/14 Union 76 Costa Mesa 95.00 330 9/17/14 Chevron NewportBeach 68.84 Average Cost Gallons PerGallDn Purchased 3.96 = 826.06 5 cf 7 SCHEDULE 2 Gallons Purchased 423.61 488,13 287.97 6 of 7 SCHEDULE 2 Date of Average Cost Ref Purchase Vendor Location AMOUnt Per Gallon 331 9/18/14 Union 76 Costa Mesa 61.48 332 9/23/14 Unlon 76 Costa Mesa 95.00 333 9/25/14 Shell 011 Santa Ana 68.76 334 9/25/14 Union 76 Costa Mesa 55.29 335 9/26/14 Chevron Costa Mesa 80.68 336 9/28/14 Union 76 Costa Mesa 46.75 337 9/28/14 Chevron Newport Beach 125.00 338 9/28/14 Chevron Newport Beach 61.32 339 9129/14 Union 76• Costa Mesa 73.49 340 1,618.18 div 3,82 341 342 10/1/14 Chevron Costa Mesa 80.23 343 30/2J14 Union 76 Costa Mesa 52.95 344 10/2/14 Union 76 Costa Mesa 100.00 34S 10/2/14 Union 76 Costa Mesa 70,11 346 10/4/14 Union 76 Costa Mesa 41.37 347 1017/14 Union 76 Costa Mesa 67.26 348 10/10/14 Union 76 Costa Mesa 95.00 349 10/11/14 Union 76 Newport Beach 66.02 350 10/12/14 Shell Oil Santa Ana 48.58 351 10/13/14 Union 76 Costa Mesa 95.00 352 10/16/14 Union 76 Costa Mesa 95.00 353 10/17/14 Chevron Newport Beach 48.12 354 10/17/14 Chevron Newport Beach 35.85 355 10/19/14 Union 76 Costa Mesa 48,65 3S6 10/21/14 Union 76 Costa Mesa 95.00 357 10/21/14 Union 76 Costa Mesa 69.38 358 10/21/14 Chevron Costa Mesa 69.91 359 10/22/14 Chevron Newport Beach 53.23 360 10/23/14 Chevron Costa Mesa 11.46 361 10/23/14 Chevron Costa Mesa 3.23 362 10/24/14 Union 76 Costa Mesa 39.79 363 10/26/14 Union 76 Concord 52,70 364 10/27/14 Union 76 Costa Mesa 87.66 365 10/27/14 Union 76 Costa Mesa 75.35 366 10/30/14 Chevron Costa Mesa 50.45 367 10/30/14 Chevron Costa Mesa 119.76 368 10/30/14 Union 76 Costa Mesa 66.32 369 1,752.38 div 3.59 = 370 371 11/2/14 Union 76 Costa Mesa 53.15 372 11/8/14 Chevron Newport Beach 84.03 373 11/8/14 Chevron Newport Beach 52.56 374 11/8/14 Chevron Newport Beach 8.97 375 11/8114 Chevron Newport Beach 40.40 376 11/8/14 Chevron Newport Beach 5.59 377 1118/14 Union 76 Corona Del Mar 51.02 378 11/9/14 Union 76 Newport Beach 50.50 379 11/11/14 Union 76 Newport Beach 59.63 380 11/14/14 Union 76 Costa Mesa 95.00 381 11/15/14 She] I Oil Santa Ana 53.89 382 11/15114 Un Ion 76 Costa Mesa 41.70 383 11/15/14 Chevron Newport Beach 50.81 384 11118/14 Union 76 Costa Mesa 95.00 385 11121114 Chevron Newport Beach 55.74 386 11/22/14 Union 75 Costa Mesa 5637 387 11/26/14 Chevron Newport Beach 44,53 398 11/30/14 Union 76 Costa Mesa 31,24 389 930.13 div 3.23 = 390 391 12/1/14 Union 75 Costa Mesa 53.06 392 12/1/14 Union 76 Costa Mesa 31.60 393 12/1/14 Union 76 Costa Mesa 95.00 394 121V14 Chevron Newport Beach 15.00 395 12/3/14 Union 76 Costa Mesa 95.00 396 12/6/14 Chevron Santa Ana 35.75 397 12/6114 Chevron Newport Beach 36.90 Gallons Purchased 423.61 488,13 287.97 6 of 7 SCHEDULE 2 7 of 7 SCHEDULE 2 Date of Average Cost Gapons Ref Purchase vender_ Location Amount PerGellon Purchased 398 12/6/14 Chevron Newport Beach 40.79 399 12/7/14 Union 76 Costa Mesa 54.47 400 12/10/14 Exxon Mobil Aliso Vlejo 51.98 401 12/11/14 Chevron Newport Beach 74.40 402 12/11/14 Chevron Newport Beach 51.60 403 12/12/14 Union 76 Costa Mesa 20.86 404 12/12/14 Union 76 Costa Mesa 45.00 405 12/13/14 Union 76 Costa Mesa 50.00 406 12/13/14 Chevron Newport Beach 48.54 407 12/17/14 Union 76 Costa Mesa 82.47 408 1Z/17/14 Union 76 Costa Mesa 54.39 409 12/18/14 Union 76 Costa Mesa 67,88 410 12/22/14 Chevron Newport Beath 64,49 411 - 12/22/14 Union 76 Costa Mesa 48.75 412 12/23/14 Union 76 Costa Mesa 74.05 413 12/29/14 Chevron Costa Mesa 46.59 414 12/30/14 Union 76 Costa Mesa (9.48) 415 12/30/14 Union 76 Costa Mesa 91.31 416 12/30/14 Union 76 Costa Mesa 50.00 417 12/30/14 Unlon 76 Costa Mesa 47.00 418 12/30/14 Union 76 Costa Mesa 64,24 419 1,481.14 div 2.92 = 507.24 420 421 Average Monthly Purchases 2,064.19 534.36 7 of 7 SCHEDULE 2 HANI(Oi & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS Source: Credit Card Purchases ANALYSIS OF FUEL USAGE YEAR 2015 Ref 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 45 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 Date of Purchase 117/15 1/8/15 1/9/15 1/14/15 1/14/15 1/16/15 1/16/15 1/17/15 1/17/15 1/17/15 1/17/15 1/20/15 1/23/15 1/24/15 1/24/15 1/26/15 1/26/15 1/28/15 1/30115 1/31115 Vendor Chevron Chevron Union 76 Union 76 Union 76 Shell Oil Exxon Mobil Union 76 Chevron Chevron Chevron Chevron Union 76 Union 76 Union 76 Union 76 Chevron Union 76 Chevron Island Marine Fuel Average Cost Gallons Location Amwnt per Gallon Purchased Newport Beach Newport Beach Costa Mesa Costa Mesa Costa Mesa Sante Ana Corona Del Mar Costa Mesa Newport Beach Agoura Hills Newport Beach Newport Heath Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Costa Mesa Newport Beach Balboa island 47.17 28.91 51.94 91.24 65.57 13.59 44.54 41.29 19.73 85.19 39.44 25.00 61.78 34.70 25.10 4536 44.26 60.37 25.19 45.00 895.37 div 2/2/1S Chevron Newport Beach 64.50 2/3/15 Union 76 Costa Mesa 38,93 2/4/15 Chevron Costa Mesa 87.53 2/6/15 Union 76 Costa Mesa 52.32 2/7/15 Union 76 Costa Mesa 50.54 2/9/15 Union 76 Costa Mesa 52.75 2/9/15 Union 76 Costa Mesa 29.75 2/10/15 Union 76 Costa Mesa 48.47 2/12/15 Union 76 Costa Mesa 88.94 2/15/15 Shelf Oil Fontana 41.69 2/17/15 Union 76 Costa Mesa 73.98 2/18/15 Chevron Newport Beach 47.10 2/20/15 Union 76 Costa Mesa 77.01) 2/20/15 Shell Oil Costa Mesa 30.03 U23/15 Union 76 Costa Mesa 57.98 2/25115 Union 76 Costa Mesa 95.00 2/26/15 Chevron Newport Beach 34.22 2/28/15 Unlon 76 Costa Mesa 40.82 2/28/15 Chevron Newport Beach 31.03 1,041.58 div 3/1/15 Chevron Costa Mesa 21.61 3/2/15 Chevron Newport Beach 66.19 3/2/15 Shell Oil Santa Ana 85.71 3/3/15 Chevron Newport Beach 33.95 3/5/15 Union 76 Costa Mesa 62.69 3/6/15 Chevron Newport Beach 69.79 3/6/15 Chevron Newport Beach 4.84 3/7/15 Chevron Newport Beach 28.28 3/10/15 Union 76 Costa Mesa 63.44 3/11/15 Union 76 Costa Mesa 65.47 311I/15 Chevron Newport Beach 97.78 3/12/15 Chevron Newport Beach 34.27 3/17/15 Union 76 Costa Mesa 50.24 3/17/15 Chevron Newport Beach 24.03 3/18/15 Island Marine Fuel Balboa Island 29.41 3/19/15 Chevron Newport Beach 33.82 3/20/15 Shell Oil Santa Ana 90.00 3/26/15 Union76 Costa Mesa 55.33 31WIS Chevron Newport Beach 86.75 F�Yr� 2.76 = 344.37 377.38 1 of 5 SCHEDULE 2 2 of 5 SCHEDULE 2 Date of Average Cost Gallons Ref Purchase vendor location Amount PerGallon Purchased b3 3/29/15 ilvr on 76 Costa Mesa 5733 64 3/30/15 Chevron Newport Beach 34.10 65 1,106,03 div 3.39 = 326.26 66 67 4/1/15 Union 76 Costa Mesa 68.77 68 4/6/15 Chevron Costa Mesa 6056 69 4/8/15 Chevron Newport Beach 96.55 70 4/9/15 Union 75 Costa Mesa 58.00 71 4/10/15 Chevron Newport Beach 57.29 72 4110/15 Chevron Newport Beach 73.45 73 4/14115 Union 76 Costa Mesa 60.56 74 4/14/15 Chevron Newport Beach 77.24 75 4/15/15 Chevron Newport Beach 63.57 76 4/15/15 Chevron Newport Beach 84.66 77 4/16/15 Union 76 Costa Mesa 59.69 78 4/18/15 Island Marine Fuel Balboa Island 165.34 79 4/24/15 Union 76 Costa Mesa 47.85 80 4/25/]5 Union 76 Casts Mesa 62,04 81 4/29/15 Union 76 Costa Mesa 74_86 82 1,110,46 div 3.26 = 340.63 83 84 5/2/15 Shell Oil Santa Ana 96.26 85 5/2/15 Union 76 CaSta Mesa 95.00 86 5/3/15 Union 76 Costa Mesa 79,46 87 5/5/15 Chevron Costa Mesa 100.00 88 519115 Union 76 Costa Mesa (8,39) 89 5/9115 Union 76 Costa Mesa 70.00 90 5/9115 Union 76 Costa Mesa 66.76 91 5/9/15 Union 76 Costa Mesa 35.05 92 5/9115 Chevron Newport Beach 100.00 93 5/9115 Shell Oil Costa Mesa 56.64 94 S/9/15 Union 76 Costa Mesa 51.31 9S 5/12115 Union 76 Costa Mesa 52.01 96 5/13/15 Union 76 Costa Mesa 70.13 97 5/105 Union 76 Cn5ta Mesa 89.42 98 5/1S/15 Union 76 Costa Mesa - 95,00 99 5/1S/I5 Union 76 Costa Mesa 49.33 100 5/15/15 Chevron Newport Beach 99,75 101 5115/15 Chevron Newport Beach 2.64 102 5/15/15 Chevron Newport Beach 53.93 203 S/16/15 Union 76 Costa Mesa (8.4QI 104 5116/15 Union 76 Costa Mesa (5.54) 105 5/16115 Union 76 Costa Mesa (6.26) 106 S/ifi/1S Union 76 Costa Mesa 40.00 107 5/16/15 Union 76 Costa Mesa 20.00 108 5116/15 Union 76 Costa Mesa 30,00 109 5/18/15 Union 76 Costa Mese 95,00 i1D 5118/15 Island Marine Fuel Balboa Island 10.02 111 5/19/15 Union 76 Costa Mesa 80.09 112 5/22/15 Union 76 Costa Mesa 56.15 113 5/23115 Union 76 Costa Mesa 4$.03 114 5/26/15 Union 76 Costa Mesa 95.00 115 5/29/15 Chevron Costa Mesa 75.43 114 117 1,777.32 div 3.80 = 467.72 118 6/2/15 Union 76 Costa Mesa 69.45 119 6/4/15 Union 76 Costa Mesa 60.60 120 6/4115 Union 76 Costa Mesa 76.48 121 6/4/15 Chevron Newport Beach 94.24 122 6/6/15 Union 76 Costa Mesa (2.58) 123 6/6/15 Union 76 Costa Mesa 22,87 124 6/6/1.5 Union 76 Costa Mesa 60100 125 6/6/15 Union 76 Costa Mesa 57.45 126 6/6/15 Chevron Newport Beach 13.40 127 6/6/15 Chevron Newport Beach 99.12 128 6/10/15 Union 76 Costa Mesa 95.00 129 6/14/15 Union 76 Costa Mesa 44,72 2 of 5 SCHEDULE 2 Ref 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 iso 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 157 168 169 170 171 172 173 174 175 176 177 178 179 160 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 Gate of Union 76 Costa Mesa 4.90 Purchase Vendor Location Amount 6/16/15 Union 76 Costa Mesa 64.10 6/19/15 Chevron Costa Mesa 37.91 6/19/15 Chevron Costa Mesa 4,49 6/19/15 Chevron Costa Mesa 100.00 6/19/15 Union 76 Costa Mesa 95.00 6/20/15 Chevron Newport Beach 100.00 6/22/1S Union 76 Costa Mesa 70.00 6/24/15 Union 76 Costa Mesa 75.36 6/26/15 Union 76 Costa Mesa 70.20 6/28/15 Island Marine Fuel Balboa Island 40.27 6/29/15 Chevron Costa Mesa 47.36 6/29/15 Chevron Costa Mesa 22.90 6/29/1S Chevron Costa Mesa 50.00 6/30/15 Union 76 Costa Mesa 62.77 7/22/15 Unlon 76 Costa Mesa 1,531.11 div 7/6/15 Union 76 Costa Mesa 4.90 716/15 Union 76 Costa Mesa 95.00 719/15 Chevron Newport Beach 59.95 7/10115 Union76 Costa Mesa 64.82 7110/15 Chevron Costa Mesa 66.71 7/10/15 Chevron Costa Mesa 100.00 7/10115 Chevron Newport Beach 53.38 7/11/15 Union 76 Costa Mesa 95.00 7/11/15 Union 76 Costa Mesa 95.00 7/13115 Union 76 Costa Mesa 77.68 7/13115 Union 76 Costa Mesa 6.20 7/IS/15 Union 76 Costa Mesa 19.28 7115/15 Union 76 Costa Mesa 90.83 7/16/15 Union 76 Costa Mesa 66.63 7/16/1S Union 76 Santa Ana 94.51 7/17/25 Union 76 Costa Mesa 72.12 7/22/15 Unlon 76 Costa Mesa 82.21 7/22/15 Union 76 Costa Mesa 80.33 7/23/15 Union 76 Costa Mesa {23.52) 7/23/15 Union 76 Costa Mesa (18.53) 7/23/15 Union 76 Costa Mesa 70.00 7/23,/15 Union 76 Costa Mesa 70.00 7/24/15 Union 76 Costa Mesa 40.74 7/24/15 Chevron Costa Mesa 34.60 7/25/15 Chevron Newport Beach 83.98 7127/15 Union 76 Costa Mesa 56.30 7127115 Union 76 Costa Mesa 3933 7/29/15 Chevron Newport Beach 63.98 1,711.43 div 811115 Union 76 Costa Mesa 84.90 8/2/15 Union 76 Cotta Mesa 54.91 8/4/15 Union 76 Costa Mesa 76.60 8/4/15 Union 76 Costa Mesa 50.73 8/5/15 Chevron Costa Mesa 99.45 8/6/15 Chevron Costa Mesa 30.Oz 8/7/15 Union 76 Costa Mesa 82,51 8/7/15 Chevron Newport Beach 32.44 818115 Union 76 Costa Mesa 50,00 6/12125 Chevron Newport Beach 79.34 8/14115 Union 75 Costa Mesa 94.48 8/18/15 Shell Oil Costa Mesa 74.58 8/19115 Island Marine Fuel Balboa Island 34.03 8/20115 Chevron Costa Mesa 58.34 8/21115 Chevron Costa Mesa 95,15 8/21/15 Chevron Costa Mesa 30.86 8/22/15 Union 76 Costa Mesa (1.95) 8/22/15 Union 76 Costa Mesa 50.00 8/22/15 Union 76 Costa Mesa 27.87 8/22/1S Union 76 Costa Mesa 79.29 8/22/15 Chevron Costa Mesa 100.00 3 of 5 Average Cost Gallons PerGalbn Purchased 3.81 = 425.31 449.19 SCHEDULE 2 Ref 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 235 237 238 239 240 241 242 243 244 245 246 247 246 249 250 251 252 253 254 Date of Average Coat Gallons Purchase vendor Location Amount Per Gallon PUrthosed 8/22/15 Chevron Costa Mesa 20.08 8/24/15 Chevron Costa Mesa 36.45 8/24/15 Union 76 Costa Mesa 60.79 8/25/15 Union 76 Costa Mesa 80.52 8/25/15 Union 76 Costa Mesa (14.911 8/75/15 Union 76 Costa Mesa 25,00 8/25/15 Union 76 Costa Mesa 95.00 8/26/15 Union 76 Costa Mesa 75.40 8/27/15 Chevron Costa Mesa 44.49 8/28/15 Union 76 Costa Mesa 44.23 8/31/15 Chevron Costa Mesa 92.95 1,893.55 div 3.59 = 527.45 9/4/15 Union 76 Costa Mesa 84.30 9/4/15 Exxon Mobile Costa Mesa 30.00 9/7/15 Union 76 Costa Mesa 25.41 9/9/15 Union 76 Costa Mesa 71.79 9/11/15 Chevron Costa Mesa 69,39 9/11/15 Chevron Costa Mesa 97.10 9/11/15 Chevron Costa Mesa 70.92 9/11/15 Union 76 Costa Mesa (0.42) 9/11/15 Union 76 Costa Mesa 95.00 9/11/15 Union 76 Costa Mesa 19.36 9/11/15 Union 76 Costa Mesa 94,41 9/12/15 Union 76 Costa Mesa 16,71 9/15/15 Union 76 Costa Mesa 75.58 9/15115 Union 76 Costa Mesa 95,00 9/17/15 Union 76 Costa Mesa (20.36) 9/17115 Chevron Newport Beach 66.76 9/17/15 Island Marine Fuel Balboa Island 88.49 9/17/15 Union 76 Costa Mesa 59.03 9/22/15 7 -Eleven Costa Mesa 56.33 9/22/15 7 -Eleven Costa Mesa 45.34 9/26/15 Shell Oil Santa Ana 35.28 4/29/15 Union 76 Costa Mesa 56.63 1,232.05 dM 118 = 387.44 10/1/15 Union 76 Costa Mesa 46.56 10/2/15 Union 76 Costa Mesa 15.23 10/2./15 Union 76 Costa Mesa 50.21 10/2/15 Chevron Newport 8earh 35.00 10/3/15 Union 76 Costa Mesa (8.00) 10/3/15 Union 76 Costa Mesa 50.00 10/5/15 Union 76 Costa Mesa 43.42 10/5/15 Chevron Costa Mesa 30.35 10/9/15 Chevron Newport Beach 20,07 10/9/15 Chevron Newport Beach 29.34 10/10115 Union 76 Costa Mesa 48.15 10/12/15 Union 76 Costa Mesa 76.50 10/20/15 Union 76 Costa Mesa 81.64 10/21/1S Chevron Costa Mesa 78.13 10/22/15 Union 76 Costa Mesa 22.31 10/22/15 Chevron Costa Mesa 60.28 10/23/15 Chevron Newport Beach 17.91 10/23/15 Chevron Newport Beach 100.00 10/26/15 Union 76 Costa Mesa 52.05 10/27/15 Chevron Newport Beach 36.05 10/29/15 Union 76 Costa Mesa 24,90 4DIF 5 m;t:ll'lllq:v% 5 of 5 SCHEDULE 2 051teof Average Cost Gallons Ref Purchase Vendor Location Amount per Gallon purchased 255 10/30/15 Union 76 Costa Mesa 78.42 256 988,62 div 2.95 = 335.13 257 258 1115/15 Union 76 Costa Mesa 45.05 259 1116/15 Chevron Newport Beach 32.32 260 11/6/15 Chevron Costa Mesa 48.51 261 11/7/15 Chevron Costa Mesa 20.01 262 11/10/15 Chevron Newport Beach 45.04 263 11/11/15 Chevron Newport Beach 54.62 264 11/13/15 Chevron Newport Beach 24,58 265 11/14/15 Chevron Newport Bearh 63.60 266 11/15/15 Union 76 Costa Mesa 34.53 267 11/15/15 Union 76 Costa Mesa 37.79 268 11/16/15 Chevron Newport Beach 59.00 269 11/19/15 Chevron Newport Beach 35.62 270 11/20/15 Union 76 Costa Mesa 67.90 271 11/20/15 Chevron Casta Mesa 57.61 272 11/22/15 Union 76 Costa Mesa 25.06 273 11/23/15 Union 76 Costa Mesa 1,99 274 11/23/15 Union 76 Costa Mesa 85,11 275 11/24/15 Shell Oil Santa Ana 40.12 276 11/25/15 Union 76 Costa Mesa 48.40 277 11/25/15 Chevron Newport Beach 45.27 278 11/25/15 Chevron Newport Beach 58.03 279 11/29/15 Chevron Costa Mesa 47.90 280 11/30/15 Chevron Newport Beach 42.02 281 11020,08 div 2.82 = 361.73 282 283 12/2115 Union 76 Costa Mesa 25.05 284 12/2/15 Union 76 Costa Mesa 31.86 285 12/6/15 Union 76 Costa Mesa 62.95 286 1216/15 Shell Oil Costa Mesa 37.74 287 1219/15 Union 76 Costa Mesa 30.74 288 1219/15 Union 76 Costa Mesa 95,00 289 12/9/15 Shell 0111 Costa Mesa 72.33 290 12/11/15 Union 76 Costa Mesa 49.09 291 12/11/15 Shell Oil Santa Ana 48.05 292 12/11/15 Chevron Newport Beach 52.84 293 12/14/15 Chevron Costa Mesa 78.83 294 12/14/15 Chevron Costa Mesa 72.35 295 12/16/15 Shell OlI Costa Mesa 36.04 296 12/17/15 Union 76 Costa Mesa 79.21 297 12/19/15 Shell Oil Costa Mesa 50.57 298 12/21/15 Shell Oil Costa Mesa 46.09 299 12/22/15 Chevron Newport Beach 11.68 300 12/23/15 Chevron Costa Mesa 81.03 301 12/27/35 Union 76 Costa Mesa 53,41 302 12/28/15 Union 76 Costa Mesa 92.46 303 1,107.33 div 2.78 = 398.32 304 905 Average Monthly Purchases 1,284.58 395.08 5 of 5 SCHEDULE 2 NANZICH &COMPANY CERTIFIED PUBLIC ACCOUNTANTS Date of Ref Purchase 1 2 3 4 5 fi 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 111/16 1/1/16 114116 115116 1/7116 118116 118/16 1/9/16 1/11/16 1/12/16 1/1S/16 1/15/16 1116/16 1/18/16 1/19/16 1119116 1/20/16 1/20/16 1/20/16 1/20/16 1/22/16 1/26116 1/27/16 1/28/16 1/28/16 1/28/16 vendor Union 76 Union 76 Union 76 Chevron Union 76 Chevron Chevron Union 76 Union 76 Chevron Unlon 76 Union 76 Shell Oil Shell Oil Chevron Chevron Union 76 Union 76 Union 76 Arco Shell Oil Unlon 76 Union 76 Union 76 Union 76 Union 76 N EW PO RT AQUATICS CENTER Source., Credit Card Purchases ANALYSIS OF FUEL USAGE YEAR 2016 Location Costa Mesa Costa Mesa Costa Mesa Newport Beach Costa Mesa Newport Beach Newport Beach Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa Santa Barbara Santa Ana Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Irvine Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Average Cost Gallons Amount Per Gallon Purchased 55.09 55.31 43.09 46.68 35.08 100.00 42.41 60.38 78.05 86.67 43.09 32.66 34,69 46.77 100.00 29.43 65.00 44.17 95.00 48.98 16.66 71.15 41.44 55.16 66.43 65.94 1.459.33 div 2/5116 Union 76 Costa Mesa 53,07 2/5/16 Union 76 Costa Mesa 28,06 217/16 Shell oil Santa Ana 60,94 2/8/16 Union 76 Costa Mesa 55.37 2/11/16 Chevron Newport Beach 41,88 2111/16 Shell Oil Costa Mesa 39.83 2111/16 Chevron Costa Mesa 35,06 2112/16 Union 76 Costa Mesa 43,83 2112/16 Shell Oil Costa Mesa 56,09 2112/16 Union 76 Costa Mesa 62.39 2/12/16 Union 76 Costa Mesa 53.86 2/15/16 Island Marine Fuel Balboa Island 18,41 2/17/16 Union 76 Costa Mesa 55.10 2/18/16 Chevron Newport Beach 20.00 2118/16 Chevron Newport Beach 54,54 2119/16 Grand Gas & Mini Mart Santa Ana 57.06 2120/15 7 -Eleven Costa Mesa 0.03 2/20/16 Shell oil Santa Ana 66.82 2/20/16 Union 76 Costa Mesa 44.32 2/25/16 Shell oil Santa Ana 31.74 2/25/16 Union 76 Costa Mesa 51.40 2/26/16 Shell Oil Santa Nella 33.25 2/26/16 Chevron Costa Mesa 39,07 2/29/16 Chevron CA 30,00 2/29/16 Chevron Newport Beach 56.00 1,088.12 div 3/3116 Union 76 Costa Mesa 62.01 3/3/16 Chevron Newport Beach 25.35 3/3116 Union 76 Costa Mesa 59.21 3/3116 Union 76 Costa Mesa 55.64 3/5/16 Union 76 Costa Mesa 53.23 3/7116 Union 76 Costa Mesa 82.31 3/11/16 Union 76 Costa Mesa 57.30 2.82 = 2.48 = 517.49 438.76 1 of 5 SCHEDULE 2 2 of 5 SCHEDULE 2 Date of Average Cost 6allons Ref purchase Vendor Location Amount per Gallon purchased 53 3/11/16 Unlon 76 Costa Mesa 66,31 64 3/12116 Union 76 Costa Mesa 88,85 6S 3/14/16 Union 76 Costa Mesa 90.82 66 3114116 Union 76 Costa Mesa 47.85 67 3115116 Chevron Costa Mesa 72.86 68 3/17/16 Union 76 Costa Mesa 89,50 69 3/17/16 Chevron Costa Mesa 83,73 70 3/18116 Union 76 Costa Mesa 58,18 71 3/18/16 Chevron Newport Beach 55,30 72 3/18/16 Union 76 Costa Mesa 62.34 73 3/18/16 Chevron Newport Beach 7,55 74 3/20/16 Union 76 Costa Mesa 26.86 75 3/24/16 Chevron Newport Beach 64.95 76 312A/16 Union 76 Costa Mesa 42.17 77 3/24/46 Union 76 Costa Mesa 31.68 78 3/26/15 Shell 011 Santa Ana 54.62 79 3/26/16 Union 76 Costa Mesa 77.38 80 3/29/16 Union 76 Costa Mesa 19,87 81 3/29/16 Union 76 Costa Mesa 44.88 82 3/29/16 Shell Oil Costa Mesa 25.00 83 3/29/16 5helt Oil Costa Mesa 29.79 84 3130/16 Union 76 Costa Mesa (20.08) 85 3/30/16 Union 75 Costa Mesa SOAO 86 3/30/16 Union 76 Costa Mesa 50.00 87 3/31/15 Chevron Costa Mesa 35.01 M 3/31/16 Chevron Costa Mesa 92.41 89 3/31116 Union 76 Costa Mesa 22.65 90 3/31/16 Union 76 Costa Mesa 35.91 91 1,803.49 div 2.68 = 672.94 92 93 4/1/16 Union 76 Costa Mesa 133.83) 94 4/1/16 Union 76 Costa Mesa 33.83 95 411116 Union 76 Costa Mesa 33.83 96 4/2/16 Shell oil Santa Ana 36.47 97 4/3/16 Shell oil Costa Mesa 51.63 98 4/3116 Union 76 Costa Mesa 71.55 99 4/4/16 Chevron Costa Mesa 32.19 100 4/4/16 Chevron Costa Mesa 24,86 101 4/6/16 Union 76 Costa Mesa 85.02 102 416/16 Union 76 Costa Mesa 47.52 103 4/7/16 Chevron Newport Beach 27.33 104 4/7/16 Chevron Newport Beach 46.83 105 418116 Shell Oil Santa Ana 65.95 106 4/8116 Shell Oil Costa Mesa 37.06 107 4/9/16 Union 76 Costa Mesa 34.86 108 4/9/16 Union 76 Costa Mesa 70.62 109 4111/16 Shell Oil Costa Mesa 44.40 110 4/11/16 Union 76 Costa Mesa 72.66 111 4/13/16 Union 76 Costa Mesa 76.38 112 4/16/16 Union 76 Costa Mesa 51.28 113 4/16/16 Shell Oil Costa Mesa 54.09 114 4/18/16 Union 76 Costa Mesa 93.11 115 4/19/16 Union 76 Costa Mesa 62.49 116 4120/16 Union 76 Costa Mesa (0.06) 117 4/20116 Union 76 Costa Mesa (5.241 118 4/20/16 Unlon 76 Costa Mesa 100.00 119 4/20/16 Unlon 76 Costa Mesa 5.53 120 4/20/16 Union 76 Costa Mesa 95.00 121 4/20116 Union 76 Costa Mesa 100.00 122 4/21116 Chevron Newport Beach 21,80 123 4122116 Union 76 Costa Mesa 94.18 124 4/23/16 Union 76 Costa Mesa 64.78 125 4/24/16 7 -Eleven Costa Mesa 30.98 126 4124/16 Union 76 Corona Del Mar 71.53 127 4125/16 Chevron Newport Beach 7.91 128 4/25/16 Chevron Newport Beach 100.00 129 4/25/16 Chevron Newport Beach 10D.00 2 of 5 SCHEDULE 2 Gallons Purchased 765.87 566.73 3 of SCHEDULE 2 Date of Average Cost Ref Purchase Vendor Watlon Amount Per Gallon 130 4/25/16 Union 76 Costa Mesa 54.59 131 4/26/16 Union 76 Costa Mesa 46.18 132 4/28/16 7 -Eleven Costa Mesa 74,94 133 4/30/16 7 -Eleven Costa Mesa 77.31 134 2,159,76 div 2.82 = 135 136 5/3/16 Chevron Newport Beach 48.61 137 516/16 7 -Eleven COSta Mesa 54,07 138 5/9/16 island Marine Fuel Balboa Island 9,72 139 5/12/16 Chevron Costa Mesa 100.00 140 5/12/16 Chevron Cotta Mesa 53.85 141 5/13/16 Union 76 Costa Mesa 72.67 142 5/13/16 Chevron Costa Mesa 48,29 143 5/14/16 Union 76 Costa Mesa 76,00 144 5/14116 Shell Oil Costa Mesa 53.18 145 5/16/16 Union 76 Costa Mesa 47.79 145 5/17/16 Union 76 Costa Mesa 52.29 147 5/18/16 Union 76 Costa Mesa 76.95 148 5/19/t5 Union 76 Costa Mesa 78.46 149 5/20/1.6 Union 76 Costa Mesa 20.37 150 5/20/15 Union 76 Costa Mesa 61.59 151 5/20/16 Chevron Costa Mesa 35,31 152 5120/16 Shell 011 Costa Mesa 70.12 153 5/21/16 Union 76 Costa Mesa (11.75) 154 5/21/16 Union 76 Costa Mesa (0.651 155 5/21/16 Union 76 Costa Mesa 05,99 156 5/21/16 Union 76 Costa Mesa 50,00 157 5/21/16 Union 76 Costa Mesa 60.00 158 5/21/16 Union 76 Costa Mesa 25.00 159 5/22/16 Unlon 76 Costa Mesa 53,04 160 5/22/16 Shell Oil Costa Mesa 71.31 161 5/23/16 Shell Oil Costa Mesa 85.00 162 5/24/16 Union 76 Costa Mesa 61.97 163 5/27/16 Union 76 Costa Mesa 74.05 164 5/27/16 Union 76 Costa Mesa 27.93 165 5/28/16 Shell Oil Costa Mesa 53.14 166 5/28/16 Chevron Costa Mesa 67.72 167 5/31/16 Chevron Costa Mesa 70.81 158 1,620.85 div, 2.86 = lfi9 170 6/2/16 Shell oil Costa Mesa 47,24 171 6/2/16 Chevron Newport Beach 48,74 172 6/3/16 Union 76 Costa Mesa 48,50 173 6/3116 USA Costa Mesa 60,99 174 6/3/16 USA Costa Mesa 54.89 175 6/4/16 Union 76 Costa Mesa (5.42) 176 614/16 Unlon 76 Costa Mesa (15.97) 177 6/4/16 Union 76 Cava Mesa 80,00 178 614/16 Union 76 Costa Mesa 55.27 179 6/4/16 Union 76 Costa Mesa %00 180 6/4/16 Chevron Costa Mesa 49,42 181 6/4/16 Union 76 Costa Mesa 57.96 182 6/4/16 Union 76 Costa Mesa 95.00 183 6/5116 Union 76 Costa Mesa 39,64 184 6/5/16 Union 76 Costa Mesa 44.84 185 6/10/16 Union 76 Costa Mesa S6,52 186 6/10/16 Union 76 Costa Mesa 54,23 187 6/12/16 Chevron Costa Mesa 64.10 188 6/16/16 Union 76 Costa Mesa 41.02 189 6/17/16 Chevron Costa Mesa 80,17 190 6/17/16 Chevron Costa Mesa 56.06 191 6/17/16 Chevron Costa Mesa 39.99 192 6/18/16 Union 76 Costa Mesa 53.21 193 6/24116 Chevron Newport Beach 74.14 194 6/25/16 Union 7(i Costa Mesa (7.37) 195 6/25/16 Union 76 Costa Mesa 80.00 196 6/25116 Union 76 Costa Mesa 50,11 Gallons Purchased 765.87 566.73 3 of SCHEDULE 2 4 of 5 SCHEDULE 2 bate of Average Cost Gallons Ref Purchase Vendor Location Amount Per Galion Purchased 197 6/25/16 Union 76 Costa Mesa 78.96 198 6/25/16 Shell Oil Costa Mesa 60.33 199 6/27/15 Union 76 Costa Mesa 59.64 200 6/29/16 Union 16 Costa Mesa 76.77 201 6/29/16 Union 76 Costa Mesa 45.00 202 6/30/16 Union 76 Costa Mesa 80.74 203 1,764.72 div 2.93 602.29 204 205 7/1/16 Shell Oil Costa Mesa 44,87 206 7/3/16 Shell Oil Costa Mesa 50,53 207 7/3/18 Union 76 Costa Mesa 67.34 208 7/6/16 Union 76 Costa Mesa 79.75 209 7/7/16 Union 76 Costa Mesa 48.69 210 7/7/16 Union 76 Costa Mesa 45.42 211 7/7/18 Union 76 Costa Mesa (45.00) 212 7/7/16 Union 76 Costa Mesa 45.00 213 7/7/16 Union 76 Costa Mesa 77.88 214 7/7/16 Union 76 Costa Mesa 30.92 215 7/9/16 7 -Eleven Huntington Beach 11.85 216 7/10/16 Union 76 Costa Mesa 80.99 217 7/11/16 Shell Oil Costa Masa 50.51 218 7/13/16 Union 76 Costa Mesa 43.85 219 7/13/16 Shell Oil Costa Mesa 60.49 220 7/13/16 Union 76 Costa Mesa 75.00 221 7/13/16 Union 76 Costa Mesa 75.00 222 7/14/16 union 76 Costa Mesa 45.12 223 7/14/16 Union 76 Costa Mesa 35.01 224 7/19/16 Union 76 Costa Mesa 49.02 225 7/20/16 Chevron Santa Ana 36.04 226 7/20/16 Chevron Newport Beach 29.26 227 7/20/16 Union 76 Costa Mesa 75.00 228 7/20/16 Union 76 Costa Mesa 75.01) 229 7/21/16 Chevron Newport Beach 90.58 230 7/22/16 Chevron Newport Beach 20.64 231 7/22/16 Chevron Newport Beach 38.71 232 7/23/16 Shell Oil Costa Mesa 61.20 233 7/24/16 Chevron Newport Beach 50.15 234 7/27/16 Chevron Costa Mesa 87.32 235 7/27/16 Union 76 Costa Mesa 82.10 236 7/29/16 Union 76 Costa Mesa 86.62 237 1,704.86 div 2.91 = 585.86 238 239 8/3/16 Union 76 Costa Mesa 130.00 24C 8/3/16 Shell 011 Costa Mesa 80.79 241 8/5/16 Union 76 Costa Mesa 69.65 242 8/5/16 Union 76 Costa Mesa 80.02 243 8/8/16 Union 76 Costa Mesa 64.16 244 8/10/15 Union 76 Costa Mesa 81.89 245 8/11/16 Union 76 Costa Mesa 150.00 246 8/11/16 Chevron Costa Mesa 79.63 247 8/12/15 Union 76 Costa Mesa 50.14 24S 8/12/16 Union 76 Costa Mesa 76.68 249 8/12/16 Shell oil Costa Mesa 52.45 250 8/13/16 7 -Eleven Costa Mesa 14,84 251 8/13/16 7 -Eleven Costa Mesa 58.82 252 8/15/16 Union 75 Costa Mesa (29.66) 253 8/15/16 Union 76 Costa Mesa 40.00 254 8/15/16 Union 76 Costa Mesa 95.00 255 8/15/16 Union 76 Costa Mesa 40.00 256 8/16/16 Union 76 Costa Mesa 82.96 257 8/21/16 Chevron Newport Beach 45.41 Z58 8/21/16 Union 76 Costa Mesa 74.61 259 8/21/16 Chevron Newport Beach 35.93 260 8/25/16 Island Marine Fuel Balboa Island 14.23 261 8/26/16 Shell Oil Costa Mesa 54.33 262 8/26/16 Union 76 Costa Mesa 40.35 263 8/27/16 Union 76 Costa Mesa (28,74) 4 of 5 SCHEDULE 2 5 of 5 SCHEDULE 2 Oaft of Average Cast Gallons Ref Purchase Vendor Locatbrr Amount Per Gallon Purchased 264 8/27/16 Union 76 Costa Masa 69.68 265 8/27/16 Union 76 Costa Mesa 50.00 266 8/27116 Union 76 Costa Mesa 34.53 267 8/29/16 Union 76 Costa Mesa 67.38 268 8/30/16 Union 76 Costa Mesa (150.00) 269 8130/16 Union 76 Costa Mesa 150.00 270 8/30/16 Union 76 Costa Mesa 150.00 271 1,825.08 div 2.75 - 663,67 272 273 9/1/16 Union 76 Costa Mesa 37.35 274 9/1/16 Chevron Costa Mesa 61.17 275 9/2/16 Chevron Newport Beach 50.63 276 9/6/16 Chevron Carlsbad 85.87 277 9/7/16 Chevron Costa Mesa 99.61 278 9/7/16 Chevron Costa Mesa 37.61 279 919116 Union 76 Costa Mesa 30.04 280 9/9/16 Chevron Costa Mesa 39.59 281 9/9/16 Chevron Costa Mesa 36.82 282 9/9/16 Chevron Costa Mesa 99,65 283 9/9115 Chevron Costa Mesa 99.62 284 9112116 Union 76 Costa Mesa 63.24 285 9/12/16 Union 76 Costa Mesa 95.00 286 9115/16 Chevron Newport Beach 39.36 287 9/16116 Union 76 Costa Mesa 91.44 288 9116/16 Union 76 Costa Mesa 45.90 289 9117116 Union 76 Costa Mesa 81.59 290 9/20/16 Chevron Costa Mesa 27.97 291 9/24/16 Union 76 Costa Mesa 64.62 292 1,18708 div 2.80 = 423.96 293 294 Average Monthly Purchases 1,623.70 581.95 5 of 5 SCHEDULE 2 SECTION 5 Analysis of Supplies and Materials Purchases by Employees through Credit Cards Purpose To analyze the dollar amount of monthly and annual supplies and materials purchased by (4) employees through credit cards for years 2011 to 4/30/16. Procedures I have completed an analysis of supplies and materials purchases based upon transactions noted on (4) employee credit card statement for years 2011 to 2016_ The total annual purchases and average monthly purchases are as follows: Schedule 1— Analysis of Supplies Purchased by Credit Cards Purchase Months in Year Amount Year 2011 47,947 12 2012. 49,446 12 2013 59,916 12 2014 52,400 12 2075 54,771 12 2016. 29,504 9 Total Annual Purchases Numberof Months Estimated Monthly Purchases 27 2-93,984 69 69 4,2G1 The supply and material vendors include the following: Home Depot Crown Ace Hardware Victory Foam, Inc. Ganahl Lumber West Marine Revchem Composites West Marine D Angelo Maurer Marine Kamanu Composites Store Austin Hardwoods Hoffman's Paint Sher -Fab Unlimited, Inc. others The following are observations based upon the above analysis: • The purchases through NAC employee credit cards appear to be excessive as NAC canoe/boats are very durable and require minimal maintenance. older boats are replaced rather than repaired • There are frequent monthly purchases of materials from► lumber outlets such as Home Depot, Ganahl Lumber, Crown Ace Hardware • There are frequent monthly purchases of composite materials that may be potentially used for boat fabrication and related boating equipment • The large number and various types of vendors used for material purchases may indicate the use of materials beyond normal repairs and maintenance requirements of the Organization • A significant amount of the materials purchases are transacted by administrative office staff employee which appears to be unusual • Based upon a review of publicly available web sites, there appears to be a for profit business involved with the retail sales of canoes and paddles which operates at the NAC location See Section 7 for further analysis • Per the general ledger, the distribution of repairs and maintenance costs, not including small equipment accounts, are recorded to 25 separate accounts. These accounts could be used to spread out these material purchases, further analysis of detailed purchase records and tracing to the general ledger would be required to arrive at any conclusion • The Organization completed a renovation of the bathrooms and locker rooms in 2014 and 2415, where the costs and buildout was completed by a general contractor and paid for by check disbursement and required minimal repairs and maintenance after the construction 28 • Based upon a review of the general ledger and NAC internal financial reporting, and tax reporting, there is no indication that revenue from a "for-profit" business were received by the Organization. See Section i for further discussion. Conclusion The analysis of (4) employee credit card statements indicated that these employees frequently used the NAC credit cards for the purchases from the above vendors/retail stores for materials and supplies on a daily and monthly basis. Although NAC may purchase materials for normal repairs and maintenance of boats, equipment and facilities, the dollar amounts and frequency of these purchases may indicate that the purchases could be potentially used for "Non - Operating" purposes. Purchases for operating and program activity should be approved by MAC prior to the purchase. The potential uncontrolled use of credit cards by employees without adherence to proper controls and authorizations can lead to the abuse of credit card purchases and potential conversion of NAC assets. Recommendations I recommend the Board of Directors conduct additional investigation to determine if there is other potential direct evidence of misappropriation of NAC funds through credit card purchases and to determine if these materials purchased from the above vendors are used for "Operating" and potentially "Non -Operating" purposes. I recognize that some of the purchases relate to legitimate organizational purposes. however, based upon the frequency and dollar amount of materials purchased by credit cards, further Investigation is warranted. An additional analysis would include a review of vendor purchase invoices, receipts and through authorized interviews with employees. A complete and thorough investigation would assist in determining if these purchases were legitimate operating expenses and/or provide evidence of potential misappropriate of NAC assets. Specific Recommendations • Limit employee access to credit cards • Strengthen controls and policies over credit card purchases to include procurement, authorization and approval processes. The implementation of purchase controls over employee credit cards will ensure that purchase are made for operational purposes and reduce the risk of potential misuse by employees • Determine if any policy for reimbursement for personal expenses exist and are followed + Review monthly credit card statements for any unusual purchases and misuse by employees Review vendor invoices and receipts to identify items purchased • Interview employees to determine the purpose of these purchases 29 Prepare an inventory of existing NAC equipment and boats, noting the condition and estimated monthly maintenance required for all equipment and boats Compare an estimate of required repairs and maintenance costs to the actual repairs and maintenance cost per the books and credit card purchase activity Schedule 2 — Analysis of Annual Supplies Purchases by Employees through Credit Cards for Years 2011 to 2016 These schedule show the date, vendor, amount of the supplies and material purchases by employee for years 2011 to 9/30/16. See Conclusions and Recommendations above. 30 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS ANALYSIS OF SUPPLIES $ DOLLAR PURCHASES THROUGH (4) EMPLOYEE CRED(f CARDS MONTHLY AND ANNUAL YEARS 2011, 2012, 2013, 2014, 2015 AND THROUGH 9130/16 2016 2011 Z012 2013 2014 2015 (ro 9/30/16) 1 Jan 2,979.31 3,004.87 7,693.94 5,063.21 4,403.23 3,022.59 2 Feb 1,651.06 5,344.02 5,821.53 2,910.11 6,741.16 3,458.79 3 Mar 3,113.86 1,674.39 5,173.78 5,595.28 4,238.64 3,239,03 4 Apr 4,924.58 3,333,15 3,150.27 7,116.41 1,686.94 4,147.75 5 May 3,537.89 5,037.92 9,006.85 7,137.65 5,321.95 4,001.18 6 Jun 4,643.71 6,544.18 3,700.20 3,847.17 3,725.33 3,610.50 7 Jul 3,785.34 2,506.70 6,426.40 4,222.54 4,827.49 3,068.84 8 Aug 5,158,49 4,061.16 3,958.11 2,050.44 4,333.25 3,077.97 9 Sep 7,399.30 2,559.76 3,896.52 6,688.50 4,048.55 1,877.03 10 Oct 4,999.86 5,905.44 3,662.27 1.,057.85 6,456.00 - 11 Nov 2,675.80 4,551.48 3,329.00 2,564.04 3,200.07 12 Dec 3,077,71 4,923.35 4,096.63 4,146.51 5,788.34 13 14 Total (Annual) 47,947.01 49,446.42 59,915.50 52,399.71 54,770.95 29,503.68 15 16 Total Average (monthly) 3,995.58 4,120.54 4,992.96 4,366.64 4,564.25 3,278.19 SCHEDULE 1 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUSUC ACCOUNTANTS ANALYSIS OP SUPPLY PURCHASES PAID BY CREDIT CARDS Source. Credit Cord Purchases YEAR 2011 1 of 7 SCHEDULE 2 Date Of Ref Purchase Vendor Location Amount 1 1/2/11 Home Depot Costa Mesa 93.63 2 1/3/11 Crown Hardware Newport Beach 8.27 3 1/3/11 West Marine Newport Reach 202.55 4 1/S/11 Crown Hardware Newport Beach 22.05 5 1/5/11 West Marine Newport Beach 135.04 6 1/5/11 Home Depot Costa Mesa 47.52 7 116/11 Crown Hardware Newport Beach 32.61 8 116/11 Crawn Hardware Newport Beach 38.02 9 116/11 West Marine Newport Beach 31.16 10 1/fi/11 West Marine Newport Beach 192.09 11 1/7/11 Crown Hardware Newport Beach 9.35 12 1/7/11 West Marine Newport Beach 85,88 13 1/7/11 Crystaliner Corporation Costa Mesa 65,58 14 1/11/11 Crown Hardware Newport Beach 20,64 15 1/11/11 Home Depart Costa Mesa 104.98 16 1/12/11 Crown Hardware Newport Beach 25.97 17 1/12/11 West Marine Newport Beach 103.20 18 1/13/11 West Marine Newport Beach 74,58 19 1/13/11 West Marine Newport Beach 8.27 20 1/14/11 Crystaliner Corporation Costa Mesa 61.34 21 1/18/11 Mlnney'sYacht surplus Costa Mesa 56.99 22 1/18/11 Crown Hardware Newport Beach 68.40 23 1/18/11 Crown Hardware Newport Beach 72.76 2A 1/19/11 West Marine Newport Beach 77,13 25 1/20/11 West Marine Newport Reach 31.85 26 1/20/11 Wright Metal Co Costa Mesa 20.00 27 1/21/11 Home Depot Costa Mesa 4.28 28 1121/11 West Marine Newport Beach 109.06 29 1/24/11 Crystallner Corporation Costa Mesa 119.95 30 1/24/11 Crystaliner Corporation Costa Mesa 28.93 31 1/24/11 Home Depot Costa Mesa 247.35 32 1/24/11 West Marine Newport Beach 54.61 3d 1/26/11 Home Depot Costa Mesa 89.28 34 1/28/11 Crystallner Corporatlon Costa Mesa 78.63 35 1/28/11 Home Depot Costa Mesa 19.51 36 1/28/11 West Marine Newport Beach 426.17 37 1/31/11 West Marine Newport Beach 111188 38 2,979.31 39 40 2/1/11 West Marine Newport Beach 116.05 41 2/1111 Home Depot Costa Mesa 129,37 42 2/2111 Crown Hardware Newport Beach 29,76 43 2/2/11 Crystaliner Corporation Costa Mesa 102.12 44 2/3/11 Crown Hardware Newport Beach 8.69 45 2/3/11 Crown Hardware Newport Beath 15.37 46 2/4/11 Crown Hardware Newport Beach 25.31 47 2/4/11 Crystaliner Corporation Costa Mesa 78.19 48 2/4111 Nome Depot Costa Mesa 192.81 49 2/6/11 Home Depot Costa Mesa 113.14 50 2/7/11 West Marine Newport Beach 63.30 51 2/8/11 Home Depot Costa Mesa 165.19 52 2/11/11 Home Depot Costa Mesa 100.71 53 2/11/11 West Marine Newport Beach 89.74 54 2115111 Crown Hardware Newport Beach 17.52 55 2/21111 West Marine Newport Beach 15.23 56 2121/11 Home Depot Costa Mesa 38.10 1 of 7 SCHEDULE 2 2 of 7 SCHEDULE 2 Date of Ret Purchase Vendor Location Amount 57 2/24/11 Crown Hardware Newport Beach 33.92 58 2/24/11 Home Depot Costa Mesa 8.44 59 2/26/11 Crystaliner Corporation Costa Mesa 328.10 60 1,651.06 61 62 3/2/11 Maurer Marine Costa Mesa 140,20 63 3/3/11 West Marine Newport Beach 252.70 64 3/4/7.1 Crown Hardware Newport Beach 6,05 65 3/x/11 Crown Hardware Newport Beach 52.00 66 3/4/11 Home Depot Costa Mesa 152.01 67 3/7/11 Crystaliner Corporation Costa Mesa 195.26 68 3/8/11 Crown Hardware Newport Beach 17.54 69 3/8/11 West Marine Newport Beach 244.79 70 3/9111 West Marine Newport Beach 15252 71 3110/11 Crown Hardware Newport Beach 26.08 72 3/10/11 West Marine Newport Beach 80.96 73 3111111 West Marine Newport Beach 233.59 74 3/11/11 Crystaliner Corporation Costa Mesa 91.55 75 3/11/11 Home Depot Costa Mesa 18.32 76 3/14/11 Home Depot Costa Mesa 80.99 77 3/14/11 Crystaliner Corporation Costa Mesa 106.90 78 3/14/11 West Marine Newport Beach 17.76 79 3/15/11 Home Depot Costa Mesa 21.72 SD 3/15/11 West Marine Newport Beach 3.00 81 3/15111 West Marine Newport Beach 65.51 82 3/16/11 Harbor Freight Catalog CA 423.98 83 3/18/11 West Marine Newport Beach 51.00 84 3121/11 West Marine Newport Beach 37.20 85 3/26/11 West Marine Newport Beach 65.19 86 3128/11 Crown Hardware Newport Beach 21.71 87 3/28/11 Crystaliner Corporation Costa Mesa 358.82 88 3/28/11 West Marine Newport Reach 154.84 89 3/30/11 West Marine Newport Beach 41.67 90 3,113.86 91 92 4/4/11 Home Depot Costa Mesa 112.43 93 4/5/11 Horne Depot Costa Mesa 44,09 94 415/11 Home Depot Costa Mesa (110.BS) 95 415111 Home Depot Costa Mesa 22.90 96 4/5111 Home Depot Costa Mesa 163.29 97 416/11 West Marine Newport Beach 117,07 98 4/7/11 Home Depot Costa Mesa 99.23 99 4/8/11 Crown Hardware Newport Reach 20.33 100 4/8/11 Crystaliner Corporation Costa Mesa 249.26 101 4/12/11 Crown Hardware Newport Beach 17.38 102 4/12111 West Marine Newport Beach 204.17 103 4/13/11 Crown Hardware Newport Beads 12,98 104 4/14111 West Marine Newport Beach 193.53 105 4114/11 Crystaliner Corporation Costa Mesa 304.28 106 4114111 Home Depot Costa Mesa 76.47 107 4115/11 Crystaliner Corporation Costa Mesa 315.59 108 4(18/11 Harbor Freight Tools pran8e 196.13 109 4/18/11 West Marine Newport Beach 47.05 110 4/19/11 Crystaliner Corporation Costa Mesa 124.79 111 4/19/11 Ganahl Lumber Costa Mesa 90.93 112 4119/11 Plastic Sakes Costa Mesa 291.45 113 4/20/11 Crown Hardware Newport Beach 33.63 114 4/20111 West Marine Newport Beach 39.82 115 4/20/11 West Marine Newport Beach 522.00 116 4/21/11 West Marine Newport Beach 1,027.53 117 4/22/11 Home Depot Costa Mesa 53.83 118 4/22/11 West Marine Newport Beach 6.17 2 of 7 SCHEDULE 2 Ret 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 bate of Purchase Vendor location Amount 4/26/11 West Marine Newport Beach 162.25 4/26/11 Crystaliner Corporation Costa Mesa 83.52 4/2B/11 Crystaliner Corporation Costa Mesa 91.35 4/28/11 D'Angelo 8t Sons Costa Mesa 301.47 4/28/11 West Marine Newport Beach 10.61 4,924.68 5/2/11 Crown Hardware Newport Beach 56.96 5/3/11 Engineered Textile Products Aiiso Viejo 82,81 5/3/11 West Marine Newport Beach 522.00 5/4/11 West Marine Newport Beach 13.33 5/5/11 West Marine Newport Beach 107,70 5/6/11 Home Depot Costa Mesa 91,85 5/6/11 Crown Hardware Newport Beach 40.20 5/6/11 West Marine Newport Beach 293.62 5/6/11 Home Depot Costa Mesa 95.92 5/13111 West Marine Newport Beach 14289.78 5/16/11 Home Depot Costa Mesa 106.47 5/20/11 West Marine Newport Beach 718.88 5/24/11 Crown Hardware Newport Beach 65.24 5/27/11 West Marine Newport Beach 53.13 3,537.89 6/2/11 Crown Hardware Newport Reach 17.38 6/2/11 Crystaliner Corporation Costa Mesa 97.38 6/3/11 Ganahi Lumber Costa Mesa (90,93) 6/3/11 Ganahl Lumber Costa Mesa 181.85 6/3/11 Home Depot Costa Mesa 217.40 6/7/11 Crystallner Corporation Costa Mesa 137,73 6/7/11 Home Depot Costa Mesa 170.81 6/7/11 Home Depot Costa Mesa 7.04 6/8/11 West Marine Newport Beach 49.65 6/8/11 West Marine Newport Beach 97.64 6/8111 Crystaliner Corporation Costa Mesa 151.05 6/9/11 West Marine Newport Beach 1,044.00 6/13/11 Crown Hardware Newport Beach 55.67 6/13/11 Crystaliner Corporation Costa Mesa 39.64 6/13/11 Home Depot Costa Mesa 154.79 6/16/11 Crown Hardware Newport Beach 40.00 6/16/11 West Marine Newport Beach 133.22 6/16/11 West Marine Newport Beach 36.30 6117/11 West Marine Newport Beach 72.55 6/17/11 Crystaliner Corporation CA 135.56 6/18/11 West Marine Newport Beach 7.18 6/20/11 West Marine Newport Beach 14.67 6/21/11 Crown Hardware Newport Reach 41.81 6/21/11 West Marine Newport Beach 168.56 6/22/11 Crystallner Corporation CA 188.30 6/22/11 West Marine Newport Beach 54.57 6/23/11 West Marine Newport Beach 69.43 6/23/11 Home Depot Costa Mesa 56.39 6/27/11 West Marine Newport Beach 605.47 6127/11 Home Depot Costa Mesa 257.56 6128/11 West Marine Newport Beach 431.04 4,643.71 7/1/11 West Marine Newport Beach 37.84 712/11 Home Depot Costa Mesa 167.39 7/5/11 Crystaliner Corporation CA 34.91 7/5/11 Home Depot Costa Mesa 79.96 7/6/11 West Marine Newport Beach 35.83 7/6/11 West Marine Newport Beach 21.66 3 of 7 SCHEDULE2 4 of 7 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 181 7/6/11 West Marine Newport Beach 152.11 182 7/7/11 West Marine Newport Beach 55.99 183 7/7/11 West Marine Newport Beach 37.64 184 7/7/11 West Marine Newport Beach 12956 165 7/8/11 Crystaliner Corporation CA 405.68 186 7/8/11 Home Uepot Costa Mesa 203.23 187 7/8/11 West Marine Newport Beach 16.77 188 7/11/11 West Marine Newport Beach 126.78 189 7/12/11 Maurer Marine Costa Mesa 50,16 190 7/12111 West Marine Newport Beach 330.70 191 7/13/11 West Marine Newport Beach 14.73 192 7/14/11 Crystaliner Corporation CA 50.91 193 7/14/11 West Marine Newport Beach 21.63 194 7/15/11 Crystallner Corporation CA 156.83 195 7/15/11 Maurer Marine Costa Mesa 75.48 196 7/1S/11 Maurer Marine Costa Mesa 14.12 197 7/15/11 Maurer Marine Costa Mesa 14.12 198 7/15/11 West Marine Newport Beach 363.59 199 7/17/11 Crown Hardware Newport Beach 75.40 200 7/18/11 Crown Hardware Newport Beach 22,82 201 7/18/11 West Marine Newport Beach 46,53 202 7/19/11 Maurer Marine Costa Mesa 119.89 203 7/19/11 West Marine Newport Beach 20431 204 7/20/11 West Marine Newport Beach 99,69 205 7/20/11 West Marine Newport Beach 6.98 706 7/22/11 West Marine Santa Barbara 13.77 207 7/25/11 West Marine Newport Beach (27.36) 208 7/25/11 West Marine Newport Beach 165,35 209 7/25/11 West Marine Newport Beach 40.69 210 7/26/11 West Marine Newport Beach 10.95 211 7/27/11 Crown Hardware Newport Beach 36.60 212 7/Z8/11 West Marine Newport Beach 172.87 213 7/29/11 CrystailnerCorporation CA 14,60 214 7/29/11 Home Depot Costa Mesa 165.03 215 7129/11 West Marine Newport Beach 19.60 216 3,785.34 217 218 8/1/11 Crown Hardware Newport Beach 3.66 219 8/2/11 West Marine Newport Beach 669.15 220 8/2/11 Crystaliner Corporation CA 152.36 221 8/7/11 Crown Hardware Newport Beach 17.91 222 8/7/11 West Marine Newport Beach 15.78 223 818/11 Crystaliner Corporation CA 658.30 224 8/8/11 D'Angelo & Sons Costa Mesa 23.81 225 8110/11 Crystaliner Corporation CA 61.26 226 8/11/11 West Marine Newport Beach 233.14 227 8/12/11 Home Depot Costa Mesa 262.38 228 8/15/11 Crysta riercorporation CA 207.04 229 8116/11 Crown Hardware Newport Beach 2859 230 8/16/11 Crystallner Corporation CA 212,43 231 IV16/11 West Marine Newport Beach 83,73 232 8/16/11 West Marine Newport Beach 866.31 233 8117/11 Crown Hardware Newport Beach 14,77 234 8/17/11 West Marine Newport Beach 14.76 235 8/17111 West Marine Newport Beach 2.70 236 8/18/11 Home Depot Costa Mesa 135.06 237 8/18/11 West Marine Newport Beach 5101 238 8/18/11 West Marine Newport Beach 121.99 239 8/19/11 West Marine Newport Beach 27,86 240 8/19/11 Crown Hardware Newport Beach 21.54 241 8/19/11 West Marine Newport Beach 232,94 242 8/19/11 Home Depot Costa Mesa (160.55) 4 of 7 SCHEDULE 2 5 of 7 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 243 8/19/11 Home Depot Costa Mesa 198.95 244 8119/11 Home Depot Costa Mesa 13,31(}0 245 8/21/11 Home Depot Costa Mesa 93,16 246 8/23/11 Crystallner Corporation Costa Mesa 167.87 247 8/23/11 West Marine Newport Beach 159.11 248 8125/11 Northern Products Inc MA 132.30 249 8/25/11 West Marine Newport Beach 122.67 250 8/26/11 West Marine Newport Beach 34.99 251 8/31/11 West Marine Newport Beach 198.51 252 S,158.49 253 254 9/1111 Maurer Marine Costa Mesa 224.65 255 9/1;11 Vilest Marine Newport Beach 335.30 256 9/2/11 Home Depot Costa Mesa 114.05 257 9/6/11 West Marine Newport Beach 134.48 258 9/7/11 West Marine Newport Beach 29.10 259 9/8/11 West Marine Newport Beach 197.16 260 919111 Home Depot Costa Mesa 377.06 261 9/9/11 CrystallnerCorporation CA 277.56 262 9/9/I1 Home Depot Costa Mesa 91.07 263 9/9/11 West Marine Newport Beach 256.11 264 9/12/11 Crown Hardware Newport Beach 100.15 265 9/12/11 West Coast Marine Service CA 10.98 266 9/13/11 Flberglass Hawaii CA 52.78 267 9/13/11 Fiberglass Hawaii CA 366.39 268 9/13/11 Fiberglass Hawaii C4 853.42 259 9/13/11 Home Depot Costa Mesa 140.50 270 9/16/11 Crown Hardware Newport Beach 4.12 271 9/16111 West marine Newport Beach 301,06 272 9/17/11 Crown Hardware Newport Beach 53.86 273 9/17/11 Crown Hardware Newport Beach 27,26 274 9/17/11 Home Depot Costa Mesa 260.10 275 9/19/11 Fiberglass Hawaii CA 1,144.21 276 9/21111 Crown Hardware Newport Beach 118.42 277 9/22/11 Fiberglass Hawaii CA 917.78 278 9/22/11 Crown Hardware Newport Beach 17.22 279 9/22/11 Crystallner Corporation CA 132.53 280 9/22/11 West Marine Newport Beach 388.07 281 9/23/11 CrystalinerCorporation CA 98,65 282 9/23/11 Home Depot Costa Mesa 54.52 283 9/26/11 Knot & Rape Supply OH 59.50 284 9/77/11 West Marine Newport Beach 261,14 285 7,399.30 286 287 1410./11 West Marine Newport Beach 4.43 288 10/6/11 Austin Hardwoods Santa Ana 77,36 289 1016/11 Home Depot Costa Mesa 217.06 290 1016/11 Home Depot Costa Mesa 23.76 291 10/7/11 CrystalinerCorporatlon C4 253.64 292 10/10/11 Crown Hardware Newport Beach 31.84 293 10/10/11 West Marine Newport Beach 62.84 294 10/10/11 West Marine Newport Beach 7.22 295 10/14/11 West Marine Newport Beach 95.57 296 10/14/11 West Marine Newport Beach 43.38 297 10/16/11 Home Depot Costa Mesa 100.41 298 10117/11 CrystallnerCorporation Costa Mesa 68,21 299 10/18V11 Coastal Composite CA 2,SS0.18 300 10/19/11 CrystalinerCorpOration Costa Mesa 21.66 301 10/19/11 CrystallnerCorporation Costa Mesa 109.96 302 10/19/11 Home Depot Costa Mesa 420.30 303 10119/11 W est Marine Newport Beach 10.67 304 10/20%11 Home Depot Costa Mesa 25.57 5 of 7 SCHEDULE 2 6 of 7 SCHEDULE 2 Date of Ref Purchase Vendor location Amount 305 10/21/11 West Marine San Diego 159.52 306 10/21J11 West Marine Newport Beach 46.68 307 10/21/11 CrystaIInerCorporation Costa Mesa 35.07 309 10/21/11 Home Depot Costa Mesa 28.76 309 10/24/11 Home Depot Costa Mesa (47.94) 310 10/24/11 Home Depot Costa Mesa 1.80 311 10/24/11 Home Depot Costa Mesa 190.01 312 10/25/11 Home Depot Costa Mesa 14.14 313 10/25/11 Home Depot Costa Mesa 11.35 314 10/25/11 Home Depot Costa Mesa 10.09 315 10/27/11 Crown Hardware Newport Beach 14.67 316 10/27/11 Home Depot Costa Mesa 30.77 317 10/28/11 West Marine Newport Beach 5.82 318 10/x8/11 Home Depot Costa Mesa 67.12 319 10/31/11 Crystaliner Corporation CA 43.80 320 10/31/11 Home Depot Costa Mesa 264.14 321 4,999,86 322 323 11/4/11 Home Depot Costa Mesa 87.70 324 11/5/11 Home Depot Costa Mesa 427.73 325 11/7/11 Home Depot Costa Mesa (100.00) 326 11/8/11 Home Depot Costa Mesa 141,09 327 11/8/11 West Marine Newport Beach 1,83.27 328 11/11/11 Crystaliner Corporation Costa Mesa 380.14 329 11114/11 West Marine Newport Beach 133.09 330 11/14/11 Home Depot Costa Mesa 44.08 331 11/15/11 West Marine Newport Beach 49.01 332 11115/11 Crystaliner Corporation Costa Mesa 104,25 333 11/18/11 West Marine Newport Beach 446.38 334 11/19/11 Home Depot Costa Mesa 149.79 335 1]f 21/11 D'Angelo & Sons Costa Mesa 54.32 336 11/21/11 Maurer Marine Costa Mesa 78.66 337 11/21/11 West Marine Newport Beach 114.25 338 11/21/11 Crystaliner Corporation Costa Mesa 73.00 339 11/22/11 Crown Hardware Newport Beach 13,52 340 11/22/11 Home Depot Costa Mesa 202,14 341 11/23/11 Crown Hardware Newport Beach 23.69 342 11/23/11 West Marine Newport Beach 21.66 $43 11/28/11 Rock ler Woodwork Orange 40,92 344 11/28/11 Crown Hardware Newport Beach 7.11 345 2,675.80 346 347 1211/11 West Marine Newport Beach 38.05 348 12/2/11 Crystaliner Corporation Costa Mesa 39.49 349 12/5/11 Crown Hardware Newport Beach 43.08 350 12/5/11 Crystallner Corporation Costa Mesa 89.49 351 12/5/11 Crown Hardware Newport Beach 43.08 352 12/6/11 D'Angele & Sons Costa Mesa 144.92 353 12/6/11 West Marine Newport Beath 37.56 354 12/7/11 West Marine Newport Beach 190,73 355 12/7/11 Ganahl lumber Costa Mesa 87.13 356 12/7/11 Horne Repot Costa Mesa 57,34 357 12/8/11 Crystaliner Corporation Costa Mesa 262.43 358 12/8/11 West Marine Newport Beach 1611.21 359 12/9/11 Crown Hardware Huntington Beach 43,08 360 12/9/11 West Marine Newport Beach 38.66 361 12/9/11 West Marine Newport Beach 69.79 362 12/11/11 Home Depot Costa Mesa 162.02 363 12/13/11 West Marine Newport Beach 25,94 364 12/13/11 Crystaliner Corporation Costa Mesa 178.70 365 12/15/11 Home Depot Costa Mesa 13.44 366 12/16111 Crown Hardware Huntington Beach 20.14 6 of 7 SCHEDULE 2 381 382 383 Totals Location Newport Beach Costa Mesa Costa Mesa Huntington Beach Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa CA Sao Diego Newport Beach Costa Mesa Costa Mesa 7of7 Amount 59.22 27.99 27,99 51.69 299114 86.95 84.14 125.59 130.31 177.79 31.52 66.64 87.67 71.49 3,077.71 47,947.01 SCHEDULE 2 Date of Ref Purchase Vendor 367 12/16/11 West Marine 368 12/18/11 Home Depot 369 12/1$/11 Home Depot 370 12/21/11 Crown Hardware 371 12/21/11 CrystaIInerCorporation 372 12/21/11 CryStaIiMerCorporation 373 12/21/11 West Marine 374 12/22/11 Home Depot 375 12/27/11 Home Depot 376 12/29/11 Victory Foam, Inc 377 12/29/11 West Marine 378 12./29111 West Marine 379 12/29/11 Home Depot 380 12/36/11 Home Depot 381 382 383 Totals Location Newport Beach Costa Mesa Costa Mesa Huntington Beach Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa CA Sao Diego Newport Beach Costa Mesa Costa Mesa 7of7 Amount 59.22 27.99 27,99 51.69 299114 86.95 84.14 125.59 130.31 177.79 31.52 66.64 87.67 71.49 3,077.71 47,947.01 SCHEDULE 2 HANZICH A COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUB1iCACCOUNTANTS ANALYSIs OF SUPPLY PURCHASES PAID 6Y CREDIT CARDS Source: Cre* Cord Purchases YEAR 2012 1 of 7 SCHEDULE 2 Date of Ret Purchase Vendor Location Amount 1 1/3/12 West Marine Newport Beach 191.56 2 1/4112 Crystaliner Corporation Costa Mesa 209.79 3 1/6112 Home Depot Costa Mesa 87.04 4 1/7/12 West Marine Newport Beach 37.11 5 1/9112 Crown Hardware Huntington Beach 10.78 6 1/10/12 Home Depot Costa Mesa 135.30 7 1/11/12 Crown Hardware Huntington Beach 14.65 8 1/11/12 West Marine Newport Bead, 478.36 9 1/14/12 Home Depot Costa Mesa 29.59 10 1/17/12 Crown Hardware Huntington Beach 50.02 11 1/17/12 Crown Hardware Huntington Beach 46,30 12 1/17/12 Crystaliner Corporation Costa Mesa 21,66 13 1/17/12 Home Depot Costa Mesa 94,37 14 1/17/12 West Marine Newport Beach 81.48 15 1/18/12 Crystaliner Corporation Costa Mesa 210.81 16 1/18/12 Crown Hardware Huntington Beach 39.85 17 1/18/12 Home Depot Costa Mesa 86,37 18 1/19/12 West Marine Newport Beach 216.x9 19 1/20/12 Home Depot Costa Mesa 51.53 20 1/20/12 West Marine Newport Beach 81,67 21 1/21/12 Michaels Costa Mesa 24.49 22 1/27./12 West Marine Newport Beach 38.35 23 1/22/12 Home Depot Costa Mesa 52.64 24 1/23/12 Crystaliner Corporation Costa Mesa 181.61 25 1/24/12 Home Depot Costa Mesa 136.$3 26 1/27/12 Crystaliner Corporation Costa Mesa 36.10 27 1/30/12 D'Angelo & Sons Costa Mesa 13,20 28 1130/12 West Marine Newport Beach 121.89 29 1130/12 Home Depot Costa Mesa 49,04 30 1/31/12 O'Angelo & Sons Costa Mesa 175.40 31 3,004.87 32 33 2/7./12 Home Depot Costa Mesa 174.29 34 2/1/12 Sher -Fab Unlimited, Inc CA 228,71 35 2/2/12 West Marine Newport Beach 94.83 36 2/5/12 Crown Hardware Newport Beach 27,44 37 2/6/12 Crysta liner Corporat ion Costa Mesa 61.26 38 2/7/12 Maurer Marine Costa Mesa 442.84 39 2/7/12 West Marine Newport Beach 26.90 40 2/8/12 Crown Hardware Newport Beach 36.59 41 2/8/12 Crown Hardware Newport Beach 19.36 42 2/8/12 Crown Hardware Newport Beach 37.66 43 2/8/12 West Marine Newport Beach 80.71 44 2/9/12 Crown Hardware Newport Beach 20.43 45 2/13/12 Victory Foam, Inc CA 2,078.50 45 2113/12 D`Angelo & Sons Costa Mesa 209.09 47 2114/12 Crown Hardware Newport Beach 1.72 46 2/14/12 Home Depot Costa Mesa 67.75 49 2/14/12 Home Depot Santa Ana 31.22 s0 2/14/12 West Marine Newport Beach 51).74 51 2/15/12 West Marine Newport Beach 254.10 52 2/16112 Crown Hardware Newport Beach 96.94 53 2/18/12 Home Depot Costa Mesa 210.82 54 2/23/12 West Marine Newport Beach 339.70 55 2/24/12 CrystaiinerCoMporation Costa Mesa 176,39 56 2/24/12 Home Depot Costa Mesa 7.08 57 2/27/12 Bosun Supplies Inc NJ 71.33 58 2/27/12 Crown Hardware Newport Beach 163.66 59 2/28/12 Crystaliner Corporation Costa Mesa 196.27 60 2/28/12 West Marine Newport Beach 114,09 61 2/28/12 West Marine Newport Beach 23.60 1 of 7 SCHEDULE 2 2 of 7 SCHEDULE 2 Date of Ref Purchase Vendor location Amount 62 5,344,02 63 64 3/2/12 Home Depot Costa Mesa 167.73 . 6S 3/9/12 Crown Hardware Newport Beach 20.56 66 3/9/12 Crystaliner Corporation Costa Mesa 43.69 67 3/9/12 Home Depot Costa Mesa 28.33 6B 3/12/12 West Marine Newport Beach 152.19 69 3/12/12 Home Depot Costa Mesa 8.16 70 3/13/12 West Marine Newport Beach 100.65 71 3/15/12 West Marine Newport Beach 50.57 72 3/16/12 Crystaliner Corporation Costa Mesa 102.15 73 3/16/12 Home Depot Costa Mesa 33.29 74 3/19/12 CrystalinerCorporation Costa Mesa 43.48 7S 3/19/12 Home Depot Costa Mesa 76.14 76 3/19/12 West Marine Newport Beach 12.46 77 3/19/12 West Marine Newport Beach 9,45 78 3/20/12 Crown Hardware Newport Beach 19,08 79 3/21/12 West Marine Newport Beach 127.54 80 3/22/12 West Marine Newport Beach 141.79 81 3/23/12 Crystaliner Corporation Costa Mesa 61.26 82 3/23112 Stall Engine Co Costa Mesa 15.12 83 3/23/12 West Marine Newport Beach 166.70 84 3/27/12 Crystaliner Corporation Costa Mesa 200.52 85 3/27/12 Home Depot Costa Mesa 45.46 86 3/28/12 West Marine Newport Beach 40,97 87 3/31/12 West Marine Newport Beach 7.10 88 1,674.39 89 90 4/2112 Crown Hardware Newport Beach 23.66 91 4/3112 CrystalinerCorporation Costa Mesa 438.38 92 414/12 Hanks Electrical supplies Costa Mesa 187.12 93 415112 Crown Hardware Newport Beach 43.04 94 4/5/12 Crown Hardware Newport Beach 22.60 95 4/5/12 Hanks Electrical Supplies Costa Mesa 30.71 96 4/5/12 Home Depot Costa Mesa 39.34 97 4/6/12 Crown Hardware Newport Beach 43.04 98 4/6/12 West Marine Newport Beach 19.63 99 4/9/12 Crystaliner Corporation Costa Mesa 300.57 100 4/9/12 Home Depot Costa Masa 50.94 101 4/11/12 West Marine Newport Beach 73.84 102 4/13/12 Horne Depot Costa Mesa 63.51 103 4/16/12 Home Depot Costa Mesa 84.39 104 4116/12 West Marine Newport Beach 114.48 105 4/17/12 West Marine Newport Beech 142.73 106 4/17/12 Crown Hardware Newport Beach 27.47 107 4/17/12 Ganahi Lumber Costa Mesa 170.87 108 4117/12 West Marine Newport Beach 74.68 109 4118/12 West Marine Newport Beach 53.54 110 4/19/12 Home Depot Costa Mesa 70.63 111 4/20/12 Ganahi Lumber Costa Mesa 85A3 112 4/22/12 Home Depot Costa Mesa 22.60 113 4123/12 West Marine Newport Beach 48.34 114 4/23/12 West Marine Newport Beach 278.00 115 4/24112 West Marine Newport Beach 64.52 116 4/23/12 Crown Hardware Newport Beach 8,05 117 4/25112 West Marine Newport Beach 226.44 118 4/25/12 Crown Hardware Newport Beach 9.14 119 4/25112 Industrial MtlSupply CA 106.02 120 4/25/12 West Marine Newport Reach 1.87 121 4/26112 Home Depot Costa Mesa 35.48 122 4/26/12 Industrial Mtl Supply CA 75.52 123 4/26/12 West Marine NewportBeach 47.10 124 4/27/12 West Marine Newport Beach 249.47 125 3,333,15 126 127 5/1/12 Crown Hardware Newport Beach 14,54 128 5/1/12 Maurer Marine Costa Mesa 108,63 2 of 7 SCHEDULE 2 8 of 7 SCHEDULE 2 Data of Rei Purchase Vendor location Amount 129 5/1/12 CtystallnerCorporation Costa Mesa 61.74 130 5/1/12 Home Depot Costa Mesa 21.52 131 5/1/12 Mar Vac Electronics Costa Mesa 38.21 132 5/1/12 West Marine Newport Beach 173.15 133 5/2)12 Crown Hardware Newport Beach 10,98 134 5/2/12 West Marine Newport Beach 84,17 135 5/2/12 Ganahl Lumber Costa Mesa 85.43 136 5/2/12 West Marine Newport Beach 245.98 137 5/3/12 Home Depot Costa Mesa 139.44 138 5/4/12 Home Depot Costa Mesa 8.85 139 S/4/12 West Marine Newport Beach 175.73 140 5/7/12 West Marine Newport Beach 153.67 141 5/8/12 West Marine Newport Beach 44.76 142 5/8/12 West Marine Newport Beach 588.25 143 5/9/12 West Marine Newport Beach 53.57 144 5/9/12 West Marine Newport Beach 52.11 145 S/9112 West Marine Newport Beach 22.15 146 5/10/12 Home Depot Costa Mesa 233.26 147 5/10112 Mar Vac Electronics Costa Mesa 49.32 148 5/11/12 West Marine Newport Beach (579.03) 149 S/16/12 Home Depot Costa Mesa 151,21 150 S/16/12 West Marine Newport Beach 258.08 151 5/17/12 West Marine Newport Beach 207.00 152 5/18/12 West Marine Newport Beach 107.86 153 5/18/12 Crystaliner Corporation Costa Mesa 134.80 154 5121/12 West Marine Newport Beach 212.90 155 5/21/12 Crystatiner Corporation Costa Mesa 112.98 156 S/21/12 Home Depot Costa Mesa 16.05 157 5/21/12 West Marine Newport Beach 7.15 15B 5/23/12 West Marine Newport Beach 446,91 159 5/24/12 Home Depot Costa Mesa 52.47 160 5/24/12 Crown Hardware Newport Beach 69.98 161 5/24/12 West Marine Newport Beach 411.06 162 5/24/12 West Marine Newport Beach 12,439 163 5/24/12 West Marine Newport Beach 171.45 164 5/30/12 West Marine Newport Beach 80,39 165 5/30/12 West Marine Newport Beach 413.05 166 5/31/12 Crown Hardware Newport Beach 5.81 167 5/31/12 West Marine Newport Beach 22.76 168 5/31/12 Paragon plastics Santa Ana 244.59 169 5,037.92 170 171 6/1/12 Home Depot Costa Mesa 46.51 172 6/1/12 West Marine Newport Beach 38.75 173 6/4/12 West Marine Newport Beach 106.24 174 6/5/12 West Marine Newport Beach 9.31 175 6/6/12 West Marine Newport Reach 339.77 176 6/6/12 West Marine Newport Reach 20,04 177 6/6/12 Home Depot Costa Mesa 272.33 178 6/7/12 West Marine Newport Beach 94.51 179 6/8/12 West Marine Newport Beach 2,712.84 160 6/11/12 West Marine Newport Beach 10.34 181 6/12/12 Home Depot Costa Mesa 24.15 182 6/12/12 West Marine Newport Beach 36.30 183 6/13/12 Crown Hardware Newport Beach 31.45 184 6/14/12 Crown Hardware Newport Beach 4.09 185 6/15/12 CrystaGner Corporation Costa Mesa 163.46 186 6/18/12 West Marine Newport Beach 209,62 187 6/21/12 Crystaliner Corporation Costa Mesa 61.26 188 6/21/12 West Marine Newport Beach 5.08 189 6/22/12 Home Depot Costa Mesa 221.56 190 6/25/12 Crown Hardware Newport Beach 11.46 191 6/25/12 West Marine Newport Beach 44.35 1.92 6/25/12 West Marine Newport Beach 456.20 193 6/25/12 West Marine Newport Bead, 157.77 194 6/25/12 West Marine Newport Beads 110.70 195 6/27/12 West Marine Newport Beach 87.61 8 of 7 SCHEDULE 2 4 o 7 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 196 6/27/12 Austin Hardwoods Santa Arta 622.12 197 6/27/12 Austin Hardwoods Santa Ana 11.64 198 6/28/12 Home Depot Costa Mesa 425.80 199 6/28/12 Industrial MN Supply CA 91.55 200 6/29/12 Ganahl Lumber Costa Mesa 10.62 201 6/29/12 Crown Hardware Newport Beach 86.15 202 6,544.19 203 204 7/2/12 Home Depot Costa Mesa 216.84 205 7/3/12 Home Depot Costa Mesa 106.67 206 7/5/12 West Marine Newport Beach 195.62 207 7/6/12 CrystalinerCorporation Costa Mesa 29.09 208 7/11/12 Crystaliner Corporation Costa Mesa 25.32 209 7/11/12 Crystallner Corporation Costa Mesa 160.39 210 7/16/12 CTI Abrasives Carbide Santa Ana 264.53 211 7/16/12 Crystallner Corporation Costa Mesa 147.40 212 7/16/12 Home Depot Costa Mesa 57.97 213 7116/12 West Marine Newport Beach 63.70 214 7/17/12 D'Angelo & Sons Costa Mesa 152.08 215 7/18/12 Crystallner Corporation Costa Mesa 136.30 216 7/19/12 Home Depot Costa Mesa 71.21 217 7/21/12 West Marine Newport Beach 47.56 218 7/23/12 Crystallner Corporation Costa Mesa 136.59 219 7/23/12 West Marine Newport Beach 67.52 22D 7/24/12 Cr"Orwr Corporation Carta Mesa 81.89 221 7/24/12 West Marine Newport Beach 22.09 222 7/27/12 Crown Hardware Newport Beach 32.06 223 7/27/12 Crown Hardware Newport Beach 10.76 224 7/27/12 Home Depot Costa Mesa 65.42 225 7/27/12 Home Depot Costa Mesa 0.60 226 7/30/12 Home Depot Costa Mesa 239.87 227 7/31/12 Home Depot Santa Ana 173.28 278 2,506.70 229 230 8/1/12 Crown Hardware Newport Beach 22.60 231 8/1/12 Crown Hardware Newport Beach 32.31 232 8/1/12 Home Depot Costa Mesa 114.25 233 811/12 Home Depot Costa Mesa 6.5.42 234 8/1/12 Home Depot Santa Arra 160,07 735 8/1/12 West Marine Newport Beach 173.18 236 8/1/12 West Marine Newport Beach 85.81 237 8/3112 Crystaliner Corporation Costa Mesa 151.60 238 8/6/12 Home Depot Costa Mesa (75.39) 239 8/6/12 Home Depot Costa Mesa 24.70 240 8/6/12 Home Depot Costa Mesa 183.79 241 8/7112 West Marine Newport Beach 396.46 242 818112 West Mailne Newport Beach 152.15 243 8/9/12 West Marine Newport Beach 295.31 244 8/9/12 Hama Depot Costa Mesa 65.34 245 8/9/12 Crystafiner Corporation Costa Mesa 375.40 246 8/9/12 West Marine Newport Beach 24.50 247 8/10/12 CrystalinerCorparatlon Com Mesa 99.99 249 8/13/12 Crystaliner Corporation Costa Mesa 389.57 249 8/13/12 West Marine Newport Beach 122.81 2S0 8/14/12 West Marine Newport Beach 190,69 251 8/14/12 Home Depot Costa Mesa 120.92 252 8/17/12 Home Depot Costa Mesa 75.62 253 8/17/12 West Marine Newport Beach 13.38 254 8/20/12 Home Depot Costa Mesa 154.49 255 8/21112 West Marine Newport Beach 140,16 256 8/23112 Crown Hardware Newport Beach 19.92 257 8123/12 Home Depot Costa Mesa 37.80 253 8/23/12 West Marine Newport Beach 188.16 259 8/24112 Crown Ace Hardware Newport Beach 86,16 260 8/24/12 West Marine Newport Beach 4.87 261 8/27/12 Crystaliner Corporation Costa Mesa 82.70 262 8/27/12 Home Depot Costa Mesa .1.5,03 4 o 7 SCHEDULE 2 5 of 7 SCHEDULE 2 Cate of . Ref Purchaft Vendor Location Amount 263 B/27/12 West Marine Newport Beach 61.18 264 8/30112 Home Depot Costa Mesa 10.21 265 4,061.16 266 267 911/12 Home Depot Costa Mesa 200.36 268 9/3/11 Home Depot Costa Mesa 182.10 269 9/4/12 West Marine Newport Beach 257.15 270 914/12 West Marine Newport Beach 161.19 271 9/5/12 Crown Ace Hardware Newport Beach 97.04 272 9/5/12 West Marine Newport Beach 80,17 273 9/7/12 Mar Vac Electronics Costa Mesa 44.95 274 9/10/12 Crown Ace Hardware Newport Beach 51.10 275 9/11/12 West Marine Newport Beach 221.47 276 9/11/12 Home Depot Costa Mesa 139.79 277 9/12/12 West Marine Newport Beach 161.32 278 9/13112 West Marine Newport Beach 4.59 279 9/13/12 Crown Ace Hardware Newport Beach 10.75 280 9/15/12 Home Depot Costa Mesa 192.87 281 9/18112 Hanks Electrical Supplies Costa Mesa 129.30 282 9/19/12 Harbor F refght Tools Orange 21,54 283 9/20/12 Crown Ace Hardware Newport Beach 72.87 284 9/20/12 West Marine Newport Beach 18.30 28S 9124/12 Crown Ace Hardware Newport Beach 92.61 286 9/26112 Emco Casters Santa Ana 154.73 287 9/27/12 Crown Ace Hardware Newport Beach 185.05 288 9129/12 Home Depot Costa Mesa 80.50 289 2,SS9.76 290 291 1011/12 Crown Ace Hardware Newport Beach 56.28 292 10/2/12 Home Depot Costa Mesa 22.36 293 10/3/12 Northern Products Inc MA 136.20 294 10/3/12 CrystalinerCorporation Costa Mesa 234.30 295 1014/12 Home Depot Costa Mesa 44,15 296 10/4/12 West Marine Newport Beach 184.68 297 10/5/12 Home Depot Costa Mesa 62.36 298 1019/12 Crystallner Corporation Costa Mesa 345,28 299 10/9/12 Envirosa€ety Products CA 90.35 300 10/10/12 Crown Ace Hardware Newport Beach 38.10 301 10/11/12 Crown Ace Hardware Newport Beach 6,57 302 10/11/12 Home Depot Costa Mesa 13,58 303 10/12/12 Crown Ace Hardware Newport Beach 12.00 304 10/12/12 Hanks Electrical Supplies Costa Mesa 191.87 305 10/15/12 High -Tech Coatings, Inc Santa Ana 44520 306 10115/12 D Angelo Costa Mesa 193,58 307 10/15/12 Home Depot Costa Mesa 43.43 308 10/16/12 West Marine Newport Beach 8.34 309 10/18/12 Al Wholesale CA 970.92 310 10118/12 West Marine Newport Beach 534.01 311 10/18/12 Home Depot Costa Mesa 74.22 312 10/18/12 West Marine Newport Beach 84.27 313 10/19/12 West Marine Newport Beach 103.71 314 10/22/12 Crystaliner Corporation Costa Mesa 41.59 315 10/22/12 Crystallner Corporation Costa Mesa 115.72 316 10/23/12 Crown Ace Hardware Newport Beach 5,92 317 10/23/12 Crown Ace Hardware Newport Beach 40,92 318 10/23/12 Crown Aoe Hardware Newport Beach 1.62 319 10/23/12 Home Depot Santa Ana 243.07 320 10/24/12 Home Depot Costa Mesa 57.97 321 10/24/12 Crown Hardware Newport Beach 8.72 322 10/25/12 Crown Ace Hardware Newport Beach 47.12 323 10/25/12 WestMarine Newport Beach 81.62 324 10/25/12 Berry Sheet Metal Tustin 592.13 325 10/25/12 Hanks Electrical Supplies Costa Mesa 15.72 326 10/26/12 Industrial Mtl Supply Irvine 101.22 327 10/29/12 Home Depot Costa Mesa 550.12 328 10/29/12 West Marine Newport Beach 55.86 329 10/30/12 Crown Ace Hardware Newport Beach 50.36 5 of 7 SCHEDULE 2 6 of 7 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 330 5,905.44 331 332 1VIJ12 Home Depot Costa Mesa 417.81 333 11/1/12 Home Depot Costa Mesa 143.93 334 11/2/12 West Marine Newport Beach 40.74 335 11/6/12 Home Depot Costa Mesa 100.50 336 11/9/12 Crown Ace Hardware Newport Beach 14.53 337 1119/12 CrystalinerCorporation Costa Mesa 107.32 338 11/9/12 West Marine Newport Beach 151,93 339 11/12/12 Crown Ace Hardware Newport Beach 54.92 340 11/12112 Home Depot Costa Mesa 194.81 341 11/13/12 Crystaliner Corporation Costa Mesa 52.04 342 11/13/12 Crystaliner Corporation Costa Mesa 336.93 343 11/14/12 Home Depot costa Mesa 178.12 344 11/15/12 Crown Ace Hardware Newport Beach 12.91 345 11/15/12 Hanks Elec: WCaI Supplies Costa Mesa 190.59 346 11/15/12 Home Depot Costa Mesa 15933 347 11/15/12 Ind ustrial Mtl Supply Irvine 95.77 348 11/15/12 West Marine Newport Beach 335.84 349 11/15/12 West Merl ne Newport Beach 40,64 350 11/16/12 Crown Ace Hardware Newport Beach 40.58 351 11/16/12 Industrial Mtl Supply Irvine 122.02 352 11/19/12 Crown Ace Hardware Newport Beach 14.40 353 11/19/12 Industrial Mtl Supply Irvine 39.17 354 11/19/12 West Marine Newport Beach 53.74 355 11/20/12 CrystalinerCorporation Costa Mesa 89.2Z 356 11/20/12 Home Depot Costa Mesa 77.82 357 11/21/12 Crown Ace Hardware Newport beach 76.45 358 11/21/12 D'Angelo & Sons CA 167,01 359 11/21/12 Industrial Mtl Supply thine (58.82y 360 11/21/12 Industrial MtlSuppN Irvine 139,26 361 11/21/12 Weq Marine Newport Beach 12.93 362 11/25/12 Home Depot Costa Mesa (31,86) 363 11/25/12 Home Depot Casta Mesa 101.95 364 11/26/12 Home Depot Costa Mesa 63.99 365 11/26/12 CrVstalfnerCorporation Costa Mesa 158.82 366 11127/12 Home Depot Costa Mesa 158.80 367 11/28/12 West Marine Newport Beach 481.18 368 11/28/12 West Marine Newport Beach 95.95 369 11/30/12 Home Depot Costa Mesa 120,10 370 4,551.48 371 372 12/1/12 Home Depot Costa Mesa 130.28 373 12/3/12 Crown Ace Hardware Newport Beach 13.46 374 12/5/12 West Marine Newport Beach 129.73 375 12/6/12 Crystallner Corporation Costa Mesa 486.16 376 12/9/12 Home Depot Costa Mesa (75.39) 377 12/9/12 West Marine Newport Beach 305.89 378 12/10/12 West Marine Newport Beach 51..36 379 12/10/12 CrystallnerCorporation Costa Mesa 636.13 380 12/11/12 Home Depot Costa Mesa 187,82 381 12/11/12 Horne Depot Costa Mesa 39,00 382 12%13/12 West Marine Newport Beach 190.12 383 12/14/12 Revere Supply Company FL 695.42 384 12/14/12 Crown Hardware Newport Beach 23.80 385 12/14/12 West Marine Newport Beach 120.95 386 12/16/12 West Marine Newport Beach 708.62 387 12/17/12 West Marine Newport Beach 105,12 388 12/19/12 D'Angelo & Sons Costa Mesa 34,81 389 12/20/12 Stoll Engine Co Costa Mesa 31,20 39D 12/20/12 West Marine Newport Beach 156.15 347 12/2.0/12 West Marine Newport Heath 275.04 392 12/23/12 Home Depot Costa Mesa 81.70 393 12/26/12 Crown Ace Hardware Newport Beach 19.92 394 12/28/12 West Marine Newport Beach 50.20 395 12/29/12 West Marine Newport Beach 89.65 396 12J3O112 Home Depot Costa Mesa 234,56 6 of 7 SCHEDULE 2 Location Amount Costa Mesa 79.16 CA 120.49 4,92335 401 Totals 49,446.42 7of7 SCHEDULE 2 Date of Ref Purchase Vendor 397 12/31/12 Horne Depot 398 12/31/12 Paypal'Maxmarineel 399 400 Location Amount Costa Mesa 79.16 CA 120.49 4,92335 401 Totals 49,446.42 7of7 SCHEDULE 2 NANZICH 6 COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS ANALYSIS OF SUPPLY PURCHASES PAID BY CREDIT CARDS Source: Credit Card Purchases YEAR 2013 2 of 8 SCHEDULE 2 Date of Ret Purchase Vendor Locatlon Amount 1 1/2/13 West Marine Newport Beach 334.62 2 1/2/13 Sher -Fab Unlimited CA 86.06 3 1/3/13 Home Depot Costa Mesa 73.86 4 113/13 Sher -Fab Unlimited CA 161.72 5 1/3113 West Marine Newport Beach 178.02 5 1/3/13 West Marine Newport Beach 83.92 7 1/4/13 West Marine Newport Beach 198.85 B 115/13 Home Depot Costa Mesa 332.04 9 1/6/13 Home Depot Costa Mesa 38.85 10 1/7/13 Crown Hardware Newport Beach 21.16 11 1/8/13 West Marine Newport Beach 155.22 12 1/8/13 Home Depot Costa Mesa 30.69 13 1/8/13 West Marine Newport Beach 96.80 14 1/9/13 Crown Ace Hardware Newport Beach 38.52 1.5 1/9/13 West Marine Newport Reach 149.71 16 1/9/13 Jamestown Distributors RI 56.48 17 1/10/13 Bainbridge International Huntington Beach 41.60 18 1110/13 West Marine Newport Beach 48.84 19 1/11/13 Crown Ace Hardware Newport Beach 37.21 20 1/11/13 West Marine Newport Beach 129.34 21 1/11/13 West Marine Newport Beach 113.73 22 1/13/13 Home Depot Costa Mesa 46.72 23 1/14/13 Crown Ace Hardware Newport Beach 69.04 24 1/14/13 West Marine Newport Beach 123.79 25 1/15/13 Crown Ace Hardware Newport Beach 7.55 26 1/15/13 Revchem Composites Costa Mesa 446.26 27 1115/13 West Marine Newport Beach 80.30 28 1/15/13 Ganahl Lumber Anaheim 109.19 29 1/15/13 West Marine Newport Beach 22.78 30 1/16/13 West Marine Newport Beach 158.34 31 1117133 Revchem Composites Costa Mesa 72.09 32 1/17/13 Ganahl Lumber Costa Mesa 94,07 33 1/17/13 Paragon Plastics Santa Ana 175.05 34 1/17/13 Victory Foam, Inc CA 231.02 35 1118/13 Horne Depot Costa Mesa 61,60 36 1/1$/13 West Marine Newport Beach (148.54) 37 1/19/13 Home Depot Costa Mesa 93,23 38 1/21/13 Ganahl Lumber Costa Mesa 64,89 39 1/21/13 West Marine Newport Beach 181.13 40 1/22/13 Ganahl Lumber Costa Mesa 12458 41 1/22113 Ganahl Lumber Costa Mesa 45,07 42 1/22/13 West Marine Newport Beach 706.77 43 1/22113 west Marine Newport Beach 103.22 44 1/23/13 West Marl ne Newport Beach 419.86 45 1/24/13 Home Depot Costa Mesa 289,17 46 1124/13 West Marine Newport Beach (30.441 47 1/25113 Home Depot Caste Mesa 151.15 48 1/25/13 West Marine Newport Beach 37.72 49 1/25/13 West Marine Newport Beach 76.12 50 1/27/13 Home Depot Costa Mesa 12.04 51 1128113 D'Angelo Costa Mesa 453.92 52 1128/13 Home Depot Costa Mesa 310.44 53 1/28113 Home Depot Costa Mesa 63.59 54 1/28/13 Crown Hardware Newport Beach 17.83 55 1/28113 West Marine Newport Beach 83.31 56 1/29113 West Marine Newport Beach 159.31 57 1/30113 Crown Ace Hardware Newport Beach 11.33 58 1/30/13 Home Depot Costa Mesa 11.85 59 1/30/13 West Mar lne Newport Beach 36.13 50 1/30/13 West Marine Newport Beach 209.46 61 1/31/13 West Marine Newport Beach 74.23 2 of 8 SCHEDULE 2 2 of 8 SCHEDULE 2 Date of Ref Purchase Vendor location Amount 62 1/31/13 West marine Newport8each 80.23 63 7,693.94 64 65 2/1/13 RbvChem Composites Costa Mesa 71.44 66 2/3/13 WestMarine Newport Beach 10.69 67 214113 Home Depot Costa Mesa 176.49 68 2/5/13 Home Depot Casty Mesa 63.49 69 2/5/13 West Marine Newport Beach 401,09 70 215/13 West marinTe Nowport Beach 97,20 71 2/5/13 Home Depot Costa Mesa 82.87 72 2/5/13 Revchem Composites Costa Mesa 387.88 73 2/6/13 Home Depot Costa Mesa 699.84 74 2/6/13 West Martne Newport Reach 93.45 75 2!1/13 West Marine Newport Beach 49,69 76 2/7/13 Home Depot Costa Mesa 148.19 77 2/7/13 Revchem Composites Costa Mesa 177.66 78 2/7/13 West Marine Newport Beach 164.49 79 217/n West Marine Newport Beach 33.91 80 2/7/13 West Marine Newport Beach 6,97 81 2/12/13 West Marine Newport Beach 12.45 82 2/15/13 West Marine Newport Beach 178,82 83 2/18/13 Revchem Composites Casts Mesa 297,87 84 2/18113 West Marine Newport Beach 78.79 85 2/18113 West Marthe Newport Beach 61.17 86 2/18113 West Marine Newport Beach 1.53 87 2/18/13 West Marine Newport Reach 219.18 88 2/19/13 West Marine Newport Reach 76.42 89 2/19/13 West Marine Newport Reach 102.05 90 2/20/13 Crown Ace Hardware Newport Beach 10.23 91 2/20113 Austin Hardwoods Santa Ana 28.23 92 2/20/13 West Marine Newport Beach 138,07 93 ],/21/13 Crown AcQ Hardware Newport Beach 50.05 94 2/21/13 Crown Ace Hardware Newport Beach 110.12 95 2/21/13 Home Depot Costa Mesa 377.98 96 2/22/13 Crown Ace Hardware Newport Beach 94.46 97 2/22/13 Revchem Composites Costa Mesa 110.72 98 2/22/13 West Marine Newport Beach 148.64 99 2/22/13 Revchem Composites Costa Mesa 65.12 100 2/22/13 Victory Foam, Inc CA 270.40 101 2125/13 Sher -Fab Unlimited, Inc CA 240.35 102 2125/13 Home Depot Costa Mesa 29,47 103 2/2543 West Marine Newport Beach (306.34) 104 2126/13 Crown Ace Hardware Newport Beach 19.79 105 2/26/13 Maurer Marine Inc Costa Mesa 44.16 106 2/26/13 West Marine Newport Beach 103.11 107 2/27/13 Hlx"n MetalFinlshin8 CA 200.00 108 2127/13 Horne Depot Costs Mesa 232.48 109 2127/13 West Marine Newport Beach 160.76 110 5,821.53 711 112 3/1/13 Home Depot Costa Mesa 274.14 113 311/13 Home Depot Costa Mesa 73,44 114 3/1/13 West Marine Newport Beach 73.27 115 3/4/13 Revchem Composites Costa Mesa 102,60 116 3/4/13 Crown Hardware Newport Beach 30,19 117 3/5/13 WestMarine Newport Beach 159.69 119 3/5/13 Home Depot Costa Mesa 32.69 119 3/6/13 West Marine Newport Beach 188.76 120 3/7/13 West Marine Newport Beach 381.45 121 3/8/13 Crown Ace Hardware Newport Beach 58.29 222 318/13 Cmwvr Hard ware Newport 8eacb 2.69 123 318/13 Industrial Mti Supply Irvine 73,04 124 3/8113 Industrial Mtl Supply Irvine 55,38 125 3/8/13 West Marine Newport Beach 15.96 126 3/9/13 Home Depot Costa Mesa 60.39 127 3/11/13 West Marine Newport Beach 71.09 128 3/103 Crown Hardware Newport Beach 1D.62 2 of 8 SCHEDULE 2 Ref 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 154 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 Pate of Purchase 3/11/13 3/11/13 3/12/13 3/13/13 3/13/13 3/13/13 3/14/13 3/t5/13 3/15/13 3115/13 3/17/13 3117/13 3/18/13 3/19/13 3/19/13 3/19/13 3/20/13 3/21/13 3/21/13 3/21/13 3/22/13 3/22/13 3/25/13 3/25/13 3/28/13 3/28/13 3/29/13 3/29/13 3/30/13 3/31/13 vendor west Marine West Marine West Marine Revchem Composites West Marine West Marine West Marine D'Angelo West Marine Home Depot Home Depot Home Depot West Marine Crown Ace Hardware Maurer Marine West Marine West Marine Home Depot Jamestown Distributors West Marine Crown Ace Hardware Shippers Supply West Marine West Marine Maurer Marine West Marine Home Depot Home Depot Home Depot West Marine Location Newport Beach Newport Beach Newport Beach Costa Mesa Newport Beach Newport Beach Newport Beach Costa Mesa Newport Beach Costa Mesa Costa Mesa Costa Mesa Newport Beach Newport Beach Costa Mesa Newport Beach Newport Beach Costa Mesa RI Newport Beach Newport Beach OH Newport Beach Newport Beach Costa Mesa Newport Beach Costa Mesa Costa Mesa Costa Mesa Newport Beach Amount 106.03 22.14 27.39 178.04 9.60 86.41 (87.92) 154.62 189.94 98.71 99.95 7.43 193.13 30.06 44.06 310.90 483.34 13.15 165.42 29.46 254.21 104.18 106.50 156.94 61.19 116.96 432.94 21,63 74.70 18.98 5,173.78 4/1/13 Home Depot Costa Mesa (55.16) 4/1/13 Home Depot Costa Mesa 100,00 4/2/13 West Marine Newport Beach 105.29 4/2/13 Home Depot Costa Mesa 51.38 4/3/13 West Marine Newport Beach 131.97 4/3/13 West Marine Newport Beach 41.09 4/4/13 West Marine Newport beach 3.01 4/5/13 West Marine Newport Beach 21.82 415/13 West Marine Newport Beach 23.65 4/8/13 Home Depot Costa Mesa 9,32 4/9/13 Revchem Composites Costa Mesa 64.80 4/10/13 Crown Ace Hardware Newport Reach (17.25) 4/10/13 Crown Ace Hardware Newport Beach 13.76 4/10113 Revchem Composites Costa Mesa 50.87 4/IU/13 Victory FRam,Inc CA 237.60 4/10113 West Marine Newport Beach 344.50 4/11/13 West Marine Newport Beach 5.14 4/11/13 West Marine Newport Beach 195.15 4/16/13 Revchem Composites Costa Mesa 270,59 4/15/13 Home Depot Costa Mesa 151,44 4/17/13 Revchem Composites Costa Mesa 184.79 4/19/13 Crown Ace Hardware Newport Beach 56.66 4/24/13 Horne Depot Costa Mesa 488.64 4/24/13 Home Depot Costa Mesa 88.08 4/2$/13 Home Depot Costa Mesa 216.18 4/28113 Home Depot Costa Mesa 142.42 4/28/13 Home Depot Costa Mesa 35.30 "All Crown Ace Hardware Newport Beach 48.99 4/30/13 Crown Ace Hardware Newport Beach 46.36 4/30/13 Revchem Composites Costa Mesa 55.52 4/30/13 West Marine Newport Beach 3R.26 3,150.27 5/1/13 Home Depot Costa Mesa 136.75 5/1/13 West Marine Newport Beach 155.36 3 of 8 SCHEDULE Ret 196 197 198 199 200 201 202 203 704 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 279 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 245 247 248 249 250 231 251 253 254 255 256 257 258 259 260 261 262 Date of Purchase 5/2/13 5/2/13 5/3/13 5/3113 5/3/13 5/4/13 5/7/13 S/8/13 5/9/33 5/9/13 5/9/13 5/10/13 5/10/13 5/10/13 5/10/13 5/13/13 5/14,/13 5/14/13 5/14/13 5/15/13 5/15/13 5/16/13 5/166 13 5/16/13 5/16/13 5/20/13 5/20/13 5/21113 5/21/13 5/22/13 5/22/13 5/23/13 5123/13 5/23/13 5/23/13 5/24/13 5/24/13 5/28/13 5/28/13 5/28/13 5/28/13 5128/13 5/29/13 5/29/13 5/29/13 5/29/13 5129/13 5/30/13 5/31/13 5/31/13 Vendor Crown Are Hardware Home Depot Home Depot Maurer Marine West Marine Home Depot Home Depot Home Depot PLYW ars Home Depot West Marine West Marine Home Depot Home Depot West Marine Revchem Composites Crown Ace Hardware Home Depot Home Depot Home Depot Home Depot Home Depot West Marine Home Depot Home Depot Crown Ace Hardware Home Depot Raychem Composites Home Depot Home Depot Home Depot Crown Are Hardware West Marine Home Depot Home Depot West Marine Home Depot Crown Ace Hardware Crown Ace Hardware Crown Ace Hardware Home Depot Revchem Composites Revchem Composites West Marine Crown Hardware Home Depot Revchem Composites Home Depot Home Depot West Marine Location Newport Beach Costa Mesa Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa Costa Mesa Costa Mwa Costa Mesa Newport Beach Newport Beach Costa Mesa Costa Mesa Newport Beach Costa Mesa Newport Beach C05t0 Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Newport Beach Costa Mesa Costa Mesa Newport Beach Costa Mesa Newport Beach Newport Beach Newport Beach Costa Mesa Costa Mesa Costa Mesa Newport Beach Newport Beach Costa Mesa Costa Mesa Casts Mesa Costa Mesa Newport Beach Amount 51.82 130.83 427.78 t53.71 105.89 89.87 327.63 268.92 .28.97 251.46 424.19 26.99 44.57 13.12 266,60 121.07 31.28 (5.6A) 323.20 391.32 98.23 226.29 756.13 117,23 52.13 57.22 43.05 885.29 360.83 39.88 88.91 51.84 362.37 53.44 8.10 432.01 150,25 87,45 17.44 32.39 294.38 259,49 29.05 39.05 34,47 76.04 70.20 227.40 23.61 465.99 9,006.85 6/4/13 Crown Ace Hardware Newport Beach 24.82 6/4/13 West Marine Newport Beach 26,56 6/4/13 Home Depot Costa Mesa 46.11 6/4/13 Home Depot Costa Mesa 24M 6/5/13 Crown Ace Hardware Newport Beach 73.93 6/5/13 Crown Ace Hardware Newport Beach 431 6/5/13 West Marine Newport Beach 36.09 6/6/13 Crown Ace Hardware Newport Beach 49.12 616/13 Crown Are Hardware Newport Beach 27,48 616/13 Home Depot Costa Mesa 6,98 6/6/13 Home Depot Santa Ana 159.20 6/6/13 Home Depot Costa Mesa 39,30 6/7/13 Home Depot Costa Mesa 18,44 6/%0/13 Crown Ace Hardware Newport Beach 111.60 6/12/13 Home Depot Costa Mesa 69.6D 4 of 8 SCHEDULE 2 Ref 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 261 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 303 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 Dau of Purchase 6/13/13 6/14/13 6/17/13 6/17/13 6/17113 6/18/13 6/18/13 6/18/13 6/18/13 6/19/13 6/19113 6/19/13 6/20/13 6/20/13 6/20/13 6/20/13 6/20/13 6/21/13 6/2A/13 6/24/13 6/24/13 6/25/13 5/25/13 5/26/13 6/26/13 6/26/13 6/27/13 6/27/13 6/27/13 6/28/13 Vendor Home Depot West Marine Home Depot Crown Hardware Revchem Composites Crown Ace Hardware West Marine Home Depot West Marine Revrhem Composites Horne Depot Wert Marine Denault's TV Hardware Crown Ace Hardware Crown Ace Hardware West Marine West Marine West Marine Crown Ace Hardware Maurer Marine Home Depot Home Depot Raychem Composites Home Depot West Marine West Marine Crown Hardware Home Depot West Marine Revchem Composites Location Costa Mesa Newport Beach Costa Mesa Newport Beach Costa Mesa Newport Beach Newport Beach Costa Mesa Newport Beach Costa Mesa Costa Mesa Newport Beach Mission Viejo Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Newport Beach Newport Beach Costa Mesa Newport Beach Costa Mesa Amount 57.58 55.71 330.42 8.63 44.28 19.43 360.28 24.08 34.58 132.08 36.85 4.37 226.67 32.39 37.90 41.17 47.95 237.20 6.16 55.57 25.41 108.91 204.61 85.06 253.06 41.86 8.63 258.15 99.04 102.50 3,700,20 7/1/13 Crown Ace Hardware Newport Beach 25.89 7/1113 Home Depot Costa Mesa 156.21 712/13 Crown Ace Hardware Newport Beach 16.18 7/2/13 West Marine Newport Beach 78.67 7/2113 Home Depot Costa Mesa 59.01 7/3/13 Home Depot Costa Mesa 32.64 7/7/13 West Marine Newport Beach 119.63 7/8/1.3 Revchem Composites Costa Mesa 215.46 7/8/13 Home Depot Costa Mesa 21.37 7/8/13 Larry's Building Materials Costa Mesa 8.59 7110/13 Horne Depot Costa Mesa 41,70 7111/13 Home Depot Costa Mesa 154.03 7/11/13 Home Depot Costa Mesa 121.01 7/12/13 West Marine Newport Beach 107.40 7/15/13 Maurer Marine Costa Mesa 535.85 7/15/13 West Marine Newport Bea ch 272.73 7115/13 West Marine Newport Beach 414.16 7/16113 West Marine Newport Beach 33,35 7/16/1.3 WestMarine Newport Beach 179,93 7/17/13 West Marine Newport Beach 140.44 7/17/13 Harbor Frelght Orange 146.86 7/19113 Knot & Rope Supply OH 103.32 7/22/13 Home Depot Costa Mesa 327.41 7/23/13 Crown Ace Hardware Newport Beach 16.13 7/23/13 Maurer Marine Costa Mesa 220.52 7/23113 Home Depot Costa Mesa 137.30 7/23113 West Marine Newport Beach 343.45 7124/13 West Marine Newport Beach 60.12 7125/13 Home Depot Costa Mesa 143.90 7/25/13 Hanks Electrical Supplies Costa Mesa 96.60 7/25/13 Revchem Composites Costa Mesa 268.16 7/25113 West Marine Newport Beach 20,62 7/26/13 Crown Ace Hardware Newport Beach 9,47 7/26/13 Home Depot Costa Mesa 71.95 7/26/13 Revchem Composites Costa Mesa 229.28 5 of 8 SCHEDULE 2 5 of 8 SCHEDULE 2 Date of Ref Purthate Vendor Location Amount 330 7/26/13 Sher -Fab Unllmlted Ontario 129.79 331 7/29/13 West Marine Newport Beach 121.99 332 7/29/13 West Marine Newport Beach 61.97 333 7/29/13 Ra lima kers Inc Costa Mesa 349.00 334 7/30/13 Home Depot Costa Mesa 68.13 335 7/30/13 Home Depot Costa Mesa 29.54 336 7/31/13 Quick Crete Products CA 718.71 337 7/31/13 Home Depot Costa Mesa 27.43 336 6,426,40 339 340 8/1/13 West Marine Newport Beach 439.94 341 8/1/13 Revchem Composites Casts Mesa 232.31 342 8/2/13 West Marine Newport Beach 48.48 343 8/2/13 West Marine Newport Beach 8.33 344 8/5/13 Home Depot Costa Mesa 37.67 345 8/5/13 West Marine Newport Beach 87.12 346 8/7/13 Home Depot Costa Mesa 19.71 347 B/7113 West Marine Newport Beach 378.04 348 8/9/13 West Marine Newport Beach 78.43 349 8/12/13 West Marine Newport Beady 135.67 350 8/12/13 West Marine Newport Beach 85.57 351 8/13113 Revchem Composites Costa Mesa 118.60 352 8/13/13 West Marine Newport Beach 103.98 3S3 8/14/13 Crown Ace Hardware Newport Beach 52.99 354 8/14/13 Maurer Marine Costa Mesa 216.09 355 8/14/13 West Marine Newport Reach 41.29 356 8/15113 West Marine Newport Beach 58.59 357 8/16/13 Maurer Marine Costa Mesa 203.64 358 8/16/13 West Marine Newport Beach 56.42 359 8/17/13 West Marine Newport Beach 3.24 360 8/19/13 Home Depot Casts Mesa 16.51 361 8/20/13 Crown Ace Hardware Newport Beach 9.69 362 8/20/13 Maurer Marine Costa Mesa 9.26 363 W20/13 Revchem Composites Costa Me" 440.79 364 8/20/13 West Marine Newport Beach 79.86 365 8/21/13 Home Depot Costa Mesa 63.89 366 8/21/13 Wen Marine Newport Beach 7.52 367 8/22/13 Home Depot Costa Mesa 118.47 368 8/23/13 Home Depot,com 80.68 369 8123/13 West Marine Newport Beach 175.74 370 8128113 Crown Ace Hardware Newport Beach 58.30 371 8128/13 West Marine Newport Beach 56A2 372 8/28/13 Revchem Composites Costa Mesa 85.54 373 8129/13 Revchem Composites Costa Mesa 195.59 374 8/30/13 West Marine Newport Beach 152A4 375 3,958.11 376 377 9/3/13 West Marine Newport Beach 510.54 378 9/4/13 Horne Depot Costa Mesa 90.13 379 9/4/13 West Marine Newport Beach 21.03 380 9/5113 West Marine Newport Beach 95.11 381 9/6/13 West Marine Newport Beach 233.26 382 9/9113 West Marine Newport Beach 12175 383 9/10/13 West Marine Newport Beach 323,99 384 9/11/13 Home Depot Costa Mesa 55.46 365 9/11113 West Marine Newport Beach 95.58 386 9/11/13 West Marine Newport Beach 77.90 387 9/12/13 West Marine Newport Beach 21.99 388 9/13113 Home Depot Costa Mesa 66.60 389 9/13113 Sher -Fab Unlimited CA 129.56 390 9/16/13 Home Depot Costa Mesa 154.60 391 9/16/13 Crown Hardware Newport Beach 36.61 392 9/16/13 Home Depot Costa Mesa 105.82 393 9117/13 Crown Hardware Newport Beach 20.51 394 9/17/13 D'Angelo Costa Mesa 25.06 395 9/17/13 Revchem Composites Costa Mesa 118.80 396 9/19/13 West Marine Newport Beach 75.65 5 of 8 SCHEDULE 2 Ref 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 4S7 458 459 460 461 462 463 Date of Purchase Vendor Location Amount 9/19/13 Home Depot Costa Mesa 58.28 9/20113 West Marine Newport Beach 106.59 4/20/13 Knot & Rope Supply OH 67.17 9/20/13 Revchem Composites Costa Mesa 169.83 9/25/13 Home Depot Costa Mesa 9.68 9/25/13 West Marine Newport Beach 258.11 9/25113 West Marine Newport Beach 340.71 9126113 Home Depot Costa Mesa 125.47 9/26/13 West Marine Newport Beach 89.01 9/27113 Revchem Composites Costa Mesa 162.54 9/27113 West Marine Newport Beach 97.39 9/30/13 Home Depot Costa Mesa 139.73 3,896.52 1012113 Crown Ace Hardware Newport Beach 24,63 10/3/13 Maurer Madne Costa Mesa 1,081.67 10/3/13 Maurer Marine Costa Mesa 378.81 10/3113 Home Depot Costa Mesa (56.56} 1013113 Home Depot Costa Mesa 125.00 10/3113 Home Depot Costa Mesa 89.69 10/3/13 West Marine Newport Beach 22.32 1018/13 Revchem Composites Costa Mesa 95.85 1018/13 Home Depot Carta Mesa 35.35 10/18/13 Crown Ace Hardware Newport Beach 94.72 10/18/13 Revchem Composites Costa Mesa 138.78 10/20/13 Home Depot Costa Mesa 9.69 10/21/13 Revchem Composites Costa Mesa 50.76 10/21/13 West Marine Newport Beach 34.25 10/22/13 Home Depot Costa Mesa 73.19 10/22A3 Home Depot Costa Mesa 72.76 10/24/13 Crown Are Hardware Newport Beach 52.90 10/25/13 Horne Depot Costa Mesa 43.51 10/25/13 MlchaelsStores CostaMe3a 27.45 10/28/13 West Marine Newport Beach 83.72 10/29/13 West Marine Newport Beach 60.95 10/29/13 Horne Depot Costa Mesa 283.27 10/29/13 Shoreline Pool Supplies Costa Mesa 15.01 10/30/13 Hanks Electical Supply Costa Mesa 87.05 10/30/13 Hoffman's Palnt Santa Ana 395.10 10/30/13 Hoffman's Paint Santa Ana 341.80 3,652.27 11/1113 Home Depot Casts Mesa 160.03 11/1/13 Home Depot Costa Mesa 261.27 11/4/13 D'Angelo Costa Mesa 234.43 11/5/13 Home Depot Costa Mesa 56.94 11/8/13 Home Depot Costa Mesa 20.77 11/10/13 Home Depot San Diego 119.15 11/12113 Crown Ace Hardware Newport Beach 38.85 11/12/13 West Marine Newport Beach 211.62 11/12/13 Home Depot Costa Mesa 55,22 IV14113 Crown Ace Hardware Newport Beach 21.59 11/14/13 Home Depot Costa Mesa 68.76 11/14/13 Revchem Composites Costa Mesa 320,97 11/18/13 Crown Ace Hardware Newport Beach 20.49 11/18/13 Revchem Composites Costa Mesa 295.38 11/19/13 Maurer Marine Costa Mesa 165.34 11/20/13 AUStin Hardwoods Santa Ana 28.20 11/21/13 D'Angelo Costa Mesa 136.19 11/21/13 Hanks Electrical Supplies Costa Mesa 192.97 11/21/13 Maurer Marine Costa Mesa 31.86 11/21/13 Revchem Composites Costa Mesa 8.96 11/22/13 Revchem Composites Costa Mesa 370.62 11/22113 Home Depot Costa Mesa 249.72 11/22/13 West Marine Newport Beach 186.10 11/25/13 Crown Ace Hardware Newport beach 29.32 11/27/13 Crown Ace Hardware Newport Beach 44.25 7of8 SCHEDULE 2 8 of 8 SCHEDULE 2 Date of Ref purchase Vendor Lotstlon Amount 464 3,329.00 455 466 12/6/13 Home Depot Costa Mesa 113.31 467 12/9/13 Crown Ace Hardware Newport Beach 62.61 468 12/10/13 Hoffman's Paint Santa Ana 746.04 469 12/11/13 Home Depot Costa Mesa 177.04 470 12/11/13 West Marine Newport Beach 112.03 471 12/12/13 Home Depot Costa Mesa 71,79 472 1712/13 Rainbow Disposal Co Huntington Beach 25.00 473 i712/13 West Marine Newport Beach 167.42 474 12/12/13 Revchem Composites Costa Mesa 70.20 475 12/13/13 Victory Foam, Inc CA 466.55 416 12/16/13 Crown Ace Hardware Newport Beach 45.31 477 12/16/13 Hanks Electrical Supplies Costa Mese 328.07 478 12/17/13 Crown Ace Hardware Newport Beach 58.28 479 12/17/13 Hanks Electrical Supplies Costa Mesa 144.89 480 12/17/13 Revchem Composites Costa Mesa 119.61 481 12/17/13 Home Depot Costa Mesa 67.06 482 12/17/13 West Marine Newport Beach 66.30 483 12/18/13 Home Depot Costa Mesa 134.06 484 12/18/13 Hanks Electical Supply Costa Mesa 72.45 485 12/20/13 Crown Ace Hardware Newport Beach 113.38 4B6 12/20/13 West Marine Newport Beach 39.75 487 12/23/13 Home Depot Costa Mesa 232.29 488 12/27/13 Crown Ace Hardware Newport Beach 20.75 489 12/27/13 Home Depot Costa Mesa 211.11 490 12/27/13 Home Depot Costa Mesa 153.49 491 12/28/13 Home Depot Costa Mesa 44.03 492 12/29/13 West Marine Newport Beach 31.07 493 12/30/13 Revchem Composites Costa Mesa 170.64 494 12/30/13 West Marine Newport Beach 27.10 495 4,096.63 496 497 Totals 59,915.50 8 of 8 SCHEDULE 2 HANZICH &COMPANY NEWPO RT AQUATI CS CENTER CERTIFIED PUtttICACCOUNTANTS ANALYSIS OF SUPPLY PURCHASES PAID BY CREDIT CARDS Source' Credlt Card Purchases YEAR 2014 1 of 7 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 1 112114 Home Depot Costa Mesa 106.37 2 1/3114 Home Depot Costa Mesa 59.50 3 1/6/14 Home Depot Costa Mesa 58.22 4 1/6/14 Home Depot Costa Mesa 127.94) 5 1/6/14 Revchem Composites Costa Mesa 88.29 6 1/7/14 Crown Ace Hardware Newport Beach 18.34 7 1/7/14 Crown Ace Hardware Newport Beach 37.79 a 1/7/14 Hydra -Turf CA 192.24 9 1/8/14 West Marine Newport Beach 234.43 10 1/9/14 Pureglass Costa Mesa 79.77 11 1/9/14 Home Depot Costa Mesa 179.90 12 1/9/14 Revchem Composites Costa Mesa 81,00 13 1/9/14 West Marine Newport Beach 21.97 14 1/10/14 Home depot Costa Mesa 109.64 15 1110/14 West Marine Newport Beach 34.63 16 1113/34 Home Depot Costa Mesa 61.11 17 1/14114 Home Depot Costa Mesa 60.83 18 1115/14 Home Depot Costa Mesa 124.53 19 1/16/14 Crown Ace Hardware Newport Beach 121.75 20 1/16134 Home Depot Costa Mesa 91.76 21 1116/14 Revchem Ccmposttes Costa Mesa 320.76 22 1/16/14 West Marine Newport Beach 459.82 23 1/17/14 Reychem Composites Costa Mesa 62.10 24 1/20/14 Revchem Composites Costa Mesa 30.78 25 1/20/14 West Marine Newport Beach 138.29 25 1/20/14 Home Depot Costa Mesa 19.41 27 1/21/14 Crown Ace Hardware Newport Beach 10.24 28 1/21/14 Crown Ace Hardware Newport Beach 48.54 29 1/21/14 Revchem Composites Costa Mesa 520.83 30 1/23/14 Home Depot Costa Mesa 28.62 31 1123/14 West Marine Newport Beach 31.81 32 1/23/14 West Marine Newport Beach 32.46 33 1/27/14 Maurer Marine Inc Costa Mesa 848.20 34 1/27/14 Crown Ace Hardware Newport Beach 3.23 35 1/27/14 West Marine Newport Beach 26.99 36 1/28/14 IndustrialMttSupply Irvine 68.04 37 1/28/14 Maurer Marine Inc Costa Mesa 6.02 38 1/29/14 Home Depot Costa Mesa 231.98 39 1/29/14 Horne Depot Costa Mesa 77.97 40 1/30/14 D'Angelo Costa Mesa 113.39 41 1/30/14 Home Depot Costa Mesa 47.37 42 1/30114 Horne Depot Costa Mesa 28.69 43 1/30/14 West Marine Newport Beach 43.19 44 1/30/14 Revchem Composites Costa Mesa 102.60 45 1/30/14 West Marine Newport Beach 27.75 46 5,063.21 47 48 2/4/14 Crown Ace Hardware Newport Beach 23.20 49 2/4/14 Home Depot Costa Mesa (38.88) 50 2/4/14 Home Depot Costa Mesa 25.15 51 2/4/14 West Marine Newport Beach 11.15 52 2/6/14 D'Angelo Costa Mesa 25.06 53 2/6/14 Reychem Composites Costa Mesa 194.40 54 2110/14 Crown Ace Hardware Newport Beach 101.95 55 2/70/14 Home Depot Costa Mesa 68.66 56 2/12/14 West Marine Newport Beach 80.08 57 2113/14 West Marine Newport Beach 179.84 58 2/14/14 Revchem Composites Costa Mesa 64.53 59 2/16/14 Home Depot Costa Mesa 41.85 60 2/18/14 Sher -Fab Unlimited, Inc CA 66.84 61 2/18/14 CTI Abrasives Sonta Ana 16.86 1 of 7 SCHEDULE 2 2 of 7 SCHEDULE 2 Date of Ref Purehma Vendor Location Amount 62 2/19/14 Hoffman's Paint Santa Ana 349.24 63 2/19/14 Home Depot Costa Mesa 46.91 64 2/20114 Home Depot Costa Mesa 40.17 65 2/21/14 Crown Ace Hardware Newport Beach 31.92 66 2/21/14 Home Depot Costa Mesa 204.52 67 2/21/14 West Marine Newport Beach 65.89 68 2/23/14 Home Depot Costa Mesa 276.50 69 2/25/14 Crown Ace Hardware Newport Beach 39.72 70 2/25114 Home Depot Costa Mesa 7032 71 2/25/14 Revchem Composites Costa Mesa 278.64 72 2/26/14 Crown Ace Hardware Newport Beach 19.42 73 2/27/14 West Marine Newport Beach 79.92 74 2/27/14 Home Depot Costa Mesa 210.57 75 2/27/14 D'Angelo Costa Mesa 33.91 76 Z/ZS/14 D'Angelo Costa Mesa 194.12 77 Z/Z8/14 Haftman'sPaint Santa Aria 84.61 78 Z/28114 West Marine Newport Beach 23.04 79 2,910.11 80 81 3/3/14 Home Depot Costa Mesa 25.1.2 82 3/4/14 Austin Hardwoods Santa Ana 175.85 83 3/4/14 Home Depot Cesta Mesa (53.961 84 3/4/14 Home Depot Costa Mesa 100.34 85 3/4/14 Home Depot Costa Mesa 90,37 86 3/5/14 Crown Are Hardware Newport Beach 24,75 87 3/5114 D'Angelo Costa Mesa 184.45 88 3/5114 West Marine Newport Beach 17.41 89 315/14 Home Depot Costa Mesa (86.36) 90 3/5/14 Home Depot Costa Mesa 279.96 91 317/14 Fiberglass Hawaii CA 240.93 92 3/7/14 Revchem Composites Costa Mesa 356.35 93 3/10114 Maurer Marine Costa Mesa 509.98 94 3/10114 Horne pepot Costa Mesa 162.95 95 3/11/14 West Marine Newport Beach 360.37 96 3/13/14 Crown Ace Hardware Newport Beach 120.86 97 3114/14 West Marine Newport Beach 1,236,45 98 3118114 Revchem Composites Costa Mesa 139.32 99 3/19/14 Home Depot Costa Mesa 33.81 100 3/19/14 West Acarine Newport Beach 357.26 101 3/x1/14 6anab I Lumber Costa Mesa 43,88 102 3/21/14 West Marine Newport Beech 35.53 103 3/24/14 Home Depot Costa Mesa 104.1D 104 3/24/14 Industrial Mtl Supply Irvine 274.86 1D5 3124/14 West Marine Newport Beach 60.49 106 3/26/14 industrial MtiSupplV Irvine 28,99 107 3/26/14 Sher -Fab Unlimited CA 117.45 108 3/27/14 West Marine Newport beach 231.34 109 3/28/14 West Marine Newport Beach 177.27 110 3126114 Revchem Composites Costa Mesa 194.40 111 3/31/14 Revchem Composites Costa Mesa 50.76 112 5,595.28 113 114 411114 Horne Depot Costa Mesa 34.45 115 4/1/14 Home Depot Costa Mesa 29.06 116 4/1/14 West Marine Newport Beach 434.19 117 4/2/14 West Marine Newport Beach 122.48 118 4/2/14 Crown Ace Hardware Newport Beach 29.65 119 4/2/14 Crown Ace Hardware Newport Beach 14.67 120 4/2/14 Ganahl Lumber Costa Mesa 23.85 121 4/2/14 Home Depot Costa Mesa 98.19 122 4/2/14 Home Depot Costa Mesa 23.13 123 4/2/14 Crown Ace Hardware Newport Beach 15.11 124 4/3/14 D'Angelo Costa Mesa 154.86 125 4/3/14 West Marine Newport Beach 130.52 126 4/4/14 Home Depot Costa Mesa 81.13 127 4/7114 Engineered Textile Products Mobile, Al 203.07 128 4/7/14 Crown Are Hardware Newport Beach 29.15 2 of 7 SCHEDULE 2 3 of 7 SCHEDULE 2 Date of Ref Purchase Vendor taratIon Amount 129 4/7/14 West Marine Newport Beach 87.44 130 4/7/14 Sher-Fab Vnllmited CA 117.68 131 4/7/14 West Marine Newport Beach 36.40 132 4/8/14 Engineered Mobile At (20.00) 133 4/8/14 Crown Ace Hardware Newport Beach 75.59 134 4/8/14 Home Depot Costa Mesa 46,38 135 4/10/14 Revchem Composites Costa Mesa 192.29 136 4/13/14 Crown Ace Hardware Newport Beach 11.31 137 4/14/14 Crown Ace Hardware Newport Beach 39.88 138 4/15/14 Home Depot Costa Mesa 488.32 139 4/15/14 Maurer Marine Costa Mesa 82.16 140 4116/14 Crown Ace Hardware Newport Beach 34.00 141 4/17/14 Crown Ace Hardware Newport Beach 164.07 142 4/18/14 West Marl ne Newport Beach 15,29 143 4118/14 West Marine Newport Beach 607.34 144 4/21/14 Crown Ace Hardware Newport Beach 50.45 145 4/21/14 Kamanu Composites Store Kamanuc HI 118.00 146 4/21114 Revchem Composites Costa Mesa 226.26 147 4/21/14 West Marine Newport Beach 122.23 148 4/22/14 Crown Ace Hardware Newport Beach 120.90 149 4/22/14 West Marine Newport Beach 44.52 150 4122/14 Home Depot Costa Mesa 34.86 151 4/23/14 Crown Ace Hardware Newport Beach 43.11 152 4/23/14 Crown Ace Hardware Newport Beach 16.12 153 4/23/14 West Marine Newport Beach 123.66 154 4123114 West Marine Newport Beach 148.78 155 4/24114 Crown Ace Hardware Newport Beach 257.35 156 4/24/14 West Marine Newport Beach 217.76 157 4125/14 Ganahi Lumber Costa Mesa 102.64 158 4/25/14 Ganahl Lumber Costa Mesa 51,69 159 4/25/14 Horne Depot Costa Mesa 148,50 160 4/25/14 Paragon Plastics Santa Ana 270.00 161 4/25/14 Revchem Composites Costa Mesa 70.20 162 4/25/14 West Marine Newport Beach (12.54) 163 4/25/14 West Marine Newport Beach 36.76 164 4/25/14 Home Depot Costa Mesa 110.81 165 4/28/14 High Tech Coatings, Inc Santa Ana 189.00 166 4/2B/14 Crown Ace Hardware Newport Beach 70.76 167 4/28/14 Revchem Composites Costa Mesa 276.37 168 4/28/14 West Marine Newport Beach 51.19 159 4/28/14 Home Depot Costa Mesa 68.51 170 4/28/14 West Marine Newport Beach 74.71 171 4/28/14 West Marine Newport Beach 14.02 172 4/29/14 West Marine Newport Beach 87.99 173 4/29/14 West Marine Newport Beach 69,66 174 4130/14 Crown Ace Hardware Newport Beach 19.43 175 4/30/14 Crown Ace Hardware Newport Beach 28.44 176 4/30114 Hanks Electrical Supplies Costa Mesa 231.47 177 4/34/14 West Marine Newport Beach 231.14 178 7,116.41 179 180 512/14 West Marine Newport Beach 372,88 181 515/14 West Marine Newport Beach 90.76 182 515114 West Marine Newport Beach 350.64 183 5/6/14 Crown Ace Hardware Newport Beach 26.41 184 5/6/14 West Marine Newport Beach 54.51 185 516/14 Home Depot Costa Mesa 67.58 186 516/14 West Marine Newport Beach 128.80 187 5/6/14 West Marine Newport Beach 4747 188 5!7114 Crown Ace Hardware Newport Beach 18.32 189 5/7/14 Revchem Composites Costa Mesa 60.21 190 5/8/14 Home Depot Costa Mesa 250.51 191 5/8114 West Ma rine Newport Beach 21.96 192 S19/14 West Marine Newport Beach 39.25 193 5/9/14 Crown Ace Hardware Newport Beach 161.35 194 5/9/14 Home Depot Costa Mesa 214.51 19S 519/14 Revchem Composites Costa Mesa 102.60 3 of 7 SCHEDULE 2 Ref 196 197 198 199 200 201 202 203 204 205 206 207 z08 209 210 211 212 213 214 215 216 217 218 219 220 I21 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 24S 246 247 248 249 250 251 252 253 254 255 255 257 258 259 260 261 262 Date of Purchase 519/14 5/12/14 5/12/14 5113/14 Sn3/14 5/14/14 5/14114 5/14/14 5/15/14 5/15114 5/19114 5/19/14 5/20/14 5120/14 5/20/14 5/20/14 5/20/14 5/20/14 5/20/14 5/21/14 5/21/14 5/22/14 5/22/14 5/22/14 5/23/14 5/23/14 5123/14 5124/14 5/25/14 5/26/14 5/26/14 5/27/14 5127/14 5127114 5/27/14 5/27/14 5/28/14 5128114 5128/14 5/29/14 5/29/14 5/30114 Vendor West Martne Revchem Composites West Marine Crown Ace Hardware Mar Vac Electronics Home Depot Home Depot Home Depot Crown Are Hardware Home Depot Home Depot Home Depot Crown Ace Hardware Home Depot CTI Abrasives Industrial Mtl Supply industrial Mtl supply Mar Vac Electronics West Marine Revchem Composites West Marine Crown Ace Hardware Crown Ace Hardware West Marine West Marine Home Depot West Marine Hardware Express Home Depot Home Depot Crown Ace Hardware Crown Ace Hardware Aevchem Composites Revchem Composites West Marine West Marine Home Depot Home Depot Home Depot Crown Ace Hardware West Marine Home Depot Location Newport Beach Costa Mesa Newport Beach Newport Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa Santa Ana Irvine Irvine Costa Mesa Newport Beach Costa Mesa Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Costa Mesa Newport Beach Redding Costa Mesa Costa Mesa Newport Beach Newport Beach Costa Mesa Costa Mesa Newport Beach Newport Beach Costa Mesa Costa Mesa Costa Mesa Newport Beach Newport Beach Costa Mesa Amount 95.41 116.10 51.32 15.25 8.70 6.24 1,028.91 4&47 43.14 177.21 64.67 576.33 38.80 102.45 36.43 192.56 280.47 &70 83.08 211.30 21.34 75.59 07.44 31.30 186.43 52.02 569.47 12.42 119.85 78.78 23.74 25.34 309.79 (122.09) 6.96 13.07 114.09 75.00 46.97 8.81 84,09 64.24 7,137.65 6/3/14 Crown Ace Hardware Newport Beach 51.69 613/14 Home Depot Costa Mesa 44,66 6/4114 Crown Ace Hardware Newport Beach 76.65 6/4/14 Crown Ace Hardware Newport Beach 43.16 6/5/14 Crown Ace Hardware Newport Beach 101.80 6/5/14 West Marine Newport Beach 71,93 615114 West Marine Newport Beach 2115.58 619/14 Home Depot Costa Mesa 180.35 6/10114 West Marine Newport Beach 60.42 6110114 Industrial Mtl Supply Irvine 8.67 6111114 Crown Ace Hardware Newport Beach 151.37 6112/14 Crown Ace Hardware Newport Beach 20.63 6/12/14 GanahlLumher Costa Mesa 94.64 6/12114 Home Depot Costa Mesa 101.81 6/13/14 Home Depot Costa Mesa (25.44) 6/13/14 Home Depot Costa Mesa 75.00 6/13/14 Revchern Composites Costa Mesa 240.08 6/13114 Revchern Composites Costa Mesa 47.63 6/13/14 West Marine Newport Reach 51.19 6/16114 Home Depot Costa Mesa 41.09 6117/14 Crown Ace Hardware Newport Beach 12.95 6/19/14 Pureglass Costa Mesa 66.96 6119/14 Revchem Composites Costa Mesa 110,43 4of7 SCHEDULE 2 Ref 263 264 265 266 267 268 269 270 271 272 273 274 275 275 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 30S 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 Date of Purchase Vendor location Amount 6/19114 West Marine Newport Beach 14.53 6/20114 Home Depot Costa Mesa 254.75 6/22/14 Home Depot Costa Mesa 86.00 6/23/14 West Marine Newport Beach 57.76 6/23/14 Mar vac Electronics Costa Mesa 24.07 6/23114 West Marine Newport Beach 308.22 6125/14 Ganahl Lumber Costa Mesa 361.00 6/26/14 Revchem Composites Costa Mesa 245.19 5/27/14 Ganahl Lumber Costa Mesa 182.00 6/27/14 Home Depot Costa Mesa 82.40 6/27/14 West Marine Newport Beach 231.85 6/30/14 Home Depot Costa Mesa 86.15 3.847.17 7/1/14 Home Depot Costa Mesa 197.68 711/14 West Marine Newport Beach 135.42 7/1/14 West Marine Newport Beach 78.82 7/1/14 Crown Ace Hardware Newport Beach 14,13 7/2/14 Home Depot Costa Mesa 319.47 7/311A Revchem Composites Costa Mesa 114.48 7/3/14 West Marine Newport Beach 130.96 7/7/14 Revchem Composites Costa Mesa 191.38 7/7/14 Home Depot Costa Mesa 148.26 7/8/14 Home Depot Caste Mesa 99.47 7/8/14 Industrial Mtl Supply Irvine 67.48 7/9/14 Home Depot Costa Mesa 39.56 7/9/14 Home Depot Costa Mesa 412.41 7/10/14 Crown Ace Hardware Newport Beech 21.58 7/10114 West Mame Newport Beach 61.65 7/11/14 West Marine Newport Beach 6.48 7115/14 West Marine Newport Beach 204.19 7/15/14 West Marine Newport Beach 456.97 7/16/14 Home Depot Costa Mesa 84.27 7/16/14 Home Depot Costa Mesa 158.12 7118/14 D'Angelo Costa Mesa 30.63 7/18/14 Maurer Marine Costa Mesa 147.78 7/18/14 Revchem Composites Costa Mesa 199.26 7118/14 West Marine Newport Beach 186.26 7/22/14 Revchem Composites Costa Mesa 79.92 7/22/14 West Marine Newport Beach 17.26 7/23/14 Home Depot Costa Mesa 221,01 7/24/14 West Marine Newport Beach 29.64 7/27/14 Home Depot Costa Mesa 16S.40 7/28/14 West Marine Newport Beach 6.97 7/29/14 West Marine Newport Beach 27.68 7130/14 West Marine Newport Beach 86.90 7131114 Revchem Composites Costa Mesa 81,00 4,222.54 8/3114 Home Depot Costa Mesa 58.13 8/5/14 West Marine Newport Beach 159.62 8/7/14 West Marine Newport Reach 128.66 8/8/14 West Marine Newport Beach 246.14 8/11114 Revchem Composites costa Mesa 26.14 8/11/14 West Marine Newport Beach 247.49 8/13/14 West Marine Newport Beach (178.18) 8/13/14 West Marine Newport Beach 24.92 8/14/14 Home Depot Costa Mesa 102.37 8/14/14 ftevchem Composites Costa Mesa 529.20 8/14/14 Home Depot Costa Mesa 17.18 8/18114 west Marine Newport Beach 66.88 8/19/14 Crown Ace Hardware Newport Beach 30.21 8119114 Revchem Composites Costa Mesa 29.48 8/20/14 Home Depot Costa Mesa 127.72 8/20/14 West Marine Newport Beach 67.72 8/21/14 Revchem Composites Costa Mesa 259.24 8/21114 West Marine Newport Beach 73.15 5of7 SCHEDULE 6<j(7 SCHEDULE 2 Date of Ref Purchau Vendor Location Ang� 330 8122/14 West Marine Newport Beach (50.74) 331 8/22/14 West Marine Newport Beach 85.11 332 2,050.44 333 334 9/1114 West Marine Newport Beach 71,78 335 9/3114 West Marine Newport Beach 30.18 336 9/4114 D'Angelo Ceuta Mesa 103.90 337 9/4/14 West Marine Newport Beach 2.55 338 9/5/14 Home Depot Costa Mesa (133.92) 339 9/5/14 Kokda Inc Newport Beath 3.19 340 9/5/14 West Marine Newport Beach 57.33 341 918/14 Home Depot Costa Mesa 225.78 342 9112/14 West Marine Newport Beach 52.32 343 9/Y9/24 Kevcfreln Composites Costa mesa 13127 344 9/23/14 Crown Ace Hardware Newport Beach 51,72 345 9/23/'14 Crown Ace Hardware Newport Beach 82,02 346 9/24114 Crown Ace Hardware Newport Beach 170,90 347 9/24/14 Home Depot Costa Mesa 187.79 348 9/25/14 Maurer Marine Inc Costa Mesa 5,264.84 349 9/26/14 Crown Ace Hardware Newport Beach 140.03 350 9/29114 West Marine Newport Beach 188.88 351 6,68&50 352 353 10/1/14 Home Depot Costa Mesa 75.25 354 10/2/14 Crown Ace Hardware Newport Beath 35.76 355 10/6/14 Crown Ate Hardware Newport Beach 31,28 356 10/7/14 Home Depot Costa Mesa 117.32 357 20114/14 CrnwnAt8?iardwam Newport Beach 28.06 358 10/14/14 Home Depot Costa Mesa 96.71 359 10/14/14 Revehem Composltes Costa Mesa 276.60 360 10/22/14 Crown Ate Hardware Newport Beach 29.97 351 10/22/14 - Revchern Composites Costa Mesa (35,00) 362 IO/22/14 Revchem Compostws Costa Mesa Q4-93 363 10/27/14 West Marine Newport Beach 166.65 3154 10/29/14 CV0WnAce Hardware Newport Beach 87,24 365 10131/14 Crown Are Hardware Newport Beach 63.08 366 367 1,057.85 368 11/1/14 Home Depot Costa Mesa 148.71 369 11/3/14 Home Depot Costa Mesa 80.01 370 11/3/14 Revchem Composites Costa Mesa 52.16 371 11,17114 D'Angelo Costa Mesa 303,17 372 1118114 West Marine Newport Beach 8582 373 11/10/14 Crown Ace Hardware Newport Beach 131,72 374 11/14114 Crown Ace Hardware Newport Beach $2,30 375 11/14/14 West Marine Newport Beach 299,05 375 11/17/14 Crown Ace Hardware Newport Beach 16.19 377 11/18/14 Crown Ace Hardware Newport Beach 124,30 378 11/20/14 Home Depot Costa Mesa 40.25 379 11/20/14 Revchem Composites Costa Mesa 102.60 380 11/20/14 Hanks 8lectrlcal Supply Costa Mesa 67.50 381 11/21/14 Crown Ace Hardware Newport &each 56.13 382 11/21/14 Horne Depot Costa Mesa 1055,73 383 IV24/14 Crown Ace Hardware Newport Beach 71,24 384 11/24/14 Miracle Cover Inc CA 381.50 385 11/25/14 West Marine Newport Beach 221.34 381 11/29/14 Home Depot Costa Mesa 56.13 387 11/30/14 Home Depot Costa Mesa 97,16 368 11/30/14 Home Depot co 69.03 369 390 2,564.04 391 12/1/14 Superior Ultramar Costa Mesa 62.82 392 12/1/14 Ganahl Lumber Anaheim 212.31 393 12/1/14 Hanks Electrical Supplies Costa Mesa 73.87 394 1211/14 Maurer Marine Costa Mesa 1,291.01 395 IZ12/14 Home Depot Costa Mesa 17184 395 1213/14 West Marine Newport Beach 52.85 6<j(7 SCHEDULE 2 421 422 423 Totals Amount 117,43 {73,87] 89.21 87.05 21.57 27.28 237.17 175.23 85.13 71.22 37.18 7.00 231A7 16.35 92.57 70,65 55.52 93.91 68.93 77.32 122.00 185.63 101.42 283.44 4,146.51 52,399,71 7 of 7 SCHEDULE 2 Date of Ref Purchase Vendor Location 397 12/4/14 Crown Ace Hardware Newport Beach 398 12/4/14 Hanks Electrical Supplies Costa Mesa 399 12/4/14 Revchem Composites Costa Mesa 400 12/5/14 Hanks Electrical Supply Costa Mesa 401 12/6/14 Crown Ace Hardware Newport Beach 402 12/9/14 Crown Ace Hardware Newport Beach 403 12/10/14 Home Depot Costa Mesa 404 12/10/14 Revchem Composites Costa Mesa 405 12/16/14 Home Depot Costa Mesa 406 12/17/14 West Marine Newport Beach 407 12/18/14 Crown Ace Hardware Newport Beach 408 12/18/14 Crown Ace Hardware Newport Beach 409 12/18/14 Hanks ElectricalSupplles Costa Mesa 410 12118/14 Maurer Marine Costa Mesa 411 12/19/14 D'Angelo Costa Mesa 412 12/21/14 Home Depot Costa Mesa 413 12/22/14 Crown Ace Hardware Newport Beach 414 12/23/14 Crown Ace, Hardware Newport Beach 415 12/23/14 West Marine Newport Beach 416 12/24/14 Home Depot Costa Mesa 417 12/29/14 Crown Ace Hardware Newport Beach 418 12/29/14 D'Angelo Costa Mesa 419 12/30/14 Crown Ace Hardware Newport Beach 420 12/31/14 Home Depot Costa Mesa 421 422 423 Totals Amount 117,43 {73,87] 89.21 87.05 21.57 27.28 237.17 175.23 85.13 71.22 37.18 7.00 231A7 16.35 92.57 70,65 55.52 93.91 68.93 77.32 122.00 185.63 101.42 283.44 4,146.51 52,399,71 7 of 7 SCHEDULE 2 HANIICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS ANALYSIS OF SUPPLY PURCHASES PAID BY CREDIT CARDS Source., Credit Card Purchases YEAR 2015 Date of Ref Purchase Vendor Location Amount 1 1/4/15 Home Depot Costa Mesa 45.16 2 1/4/15 Horne Depot Costa Mesa 24.21 3 1/5/15 Home Depot Costa Mesa 244.27 4 1/6/15 Home Depot Costa Mesa 192.68 5 1/8/15 Coast Vacuum Costa Mesa 7.54 6 1/8/15 Crown Ace Hardware Newport Beach 194.30 7 1/9/15 Crown Ace Hardware Newport Beach 12.95 8 WAS Hoffman's Paint Santa Ana 107,46 9 1/9/15 Revchem Composites Costa Mesa 154.50 10 1/11/15 Home Depot Costa Mesa 15.10 11 1/13/15 Home Depot Costa Mesa 128,56 12 1/13/15 Linco Casters Santa Ana 715.39 13 1/14/15 Home Depot Costa Mesa (1.84) 14 1/15/15 Revchem Composites Costa Mesa 247.00 15 1/19/15 D'Angelo Costa Mesa 159.40 16 1/20/1S Crown Ace Hardware Newport Beach 70,04 17 1/20/15 Crown Ace Hardware Newport Beach 20.01 18 1/20/15 West Marine Newport Beach 10,24 19 1/21/15 West Marine Newport Beach 336.11 20 1/21/15 West Marine Newport Beach 2.35 21 1/23/15 Revchem Composites Costa Mesa 200,80 22 1/26/15 Ganahl Lumber Costa Mesa 547.90 23 1/26/15 Home Depot Costa Mesa 531.09 24 1/26/15 Revchem Composites Costa Mesa 99.04 25 1/28/15 West Marine Newport Beach 60.80 26 1/28/15 West Marine Newport Beach 56.81 27 1/28/15 Ganahl Lumber Costa Mesa 19.30 28 1/30/15 Home Depot Costa Mesa 32,30 29 1/30/15 Crown Ace Hardware Newport Beach 69.07 30 1/30/15 Ganahl Lumber Costa Mesa 90,69 31 4,403.23 32 33 2/2/15 Harbor Freight Tools orange 291.55 34 2/2/15 Ganahl Lumber Costa Mesa 132.87 35 2/2/15 Revchem Composltes Costa Mesa 185.76 36 2/3/15 Ganahl Lumber Costa Mesa 122,85 37 2/3/15 Ganahl Lumber Costa Mesa 137.24 38 2/3/15 Ganahl Lumber Costa Mesa 40.42 39 2/3/15 Northern Tool MN 87,45 40 2/3/15 Revchem Composites Costa Mesa 471.81 41 2/4/15 Revchem Composites Costa Mesa 23.76 42 2/5/15 Crown Ace Hardware Newport Beach 9,70 43 2/5/15 Ganahl Lumber Costa Mesa 408.45 44 2/6/15 Ganahl Lumber Costa Mesa 55.41 45 2/6/15 Home Depot Costa Mesa 86.45 46 2/8/15 Home Depot Costa Mesa 36.63 47 2/9/15 Home Depot Costa Mesa 57,91 1 of 10 SCHEDULE 2 2 of 10 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 48 2/9115 Revchem Composites Costa Mesa 188.95 49 2/12/15 Crown Ace Hardware Newport Beach 97.60 5o 2/12/15 Crown Ace Hardware Newport Beach 46.42 51 2112/15 Crown Ace Hardware Newport Beach 7.55 52 2/12115 Sher-Fab Unlimited, Inc CA 126.54 53 2/12/15 Sher-Fab Unlimited, Inc CA 108.00 54 2/12/15 West Marine Newport Beach 331.32 55 2/13/15 Victory Foam, Inc CA 11181.95 56 2/17/15 Crown Ace Hardware Newport Beach 4.70 57 2/19/15 Crown Ace Hardware Newport Beach 61.51 58 2/19/15 Crown Ace Hardware Newport Beach 37.75 59 2/19/15 Revchem Composites Costa Mesa 675.97 60 2/19/15 West Marine Newport Beach 53.40 61 2/20/15 Revchem Composites Costa Mesa 252.72 62 2/21/15 Home Depot Costa Mesa 92.31 63 2/23/15 Revchem Composites Costa Mesa 209.52 64 2/23/15 West Marine Newport Beach 206.28 65 2/24/15 Revchem Composites Costa Mesa 50.54 66 2/26/15 Ganahl Lumber Costa Mesa (60.59) 67 2/26/15 Ganahl Lumber Costa Mesa 232.83 68 2/26/15 Industrial Metal Supply Irvine 212.33 69 2/27/15 Revchem Composites Costa Mesa 252.72 70 2/28/15 Home Depot Costa Mesa 212.97 71 6,741.16 72 73 3/2/15 Crown Ace Hardware Newport Beach 19.42 74 3/2/15 Ganahl Lumber Costa Mesa 89,39 75 3/3/15 Ganahl Lumber Costa Mesa 54.04 76 3/4/15 Ganahl Lumber Costa Mesa 39.27 77 3/4/15 Crown Ace Hardware Newport Beach 55.47 78 3/5/15 Crown Ace Hardware Newport Beach 32.91 79 3/5/15 West Marine Newport Beach 90.22 80 3/5/15 Crown Ace Hardware Newport Beach 43.15 81 3/6/15 Crown Ace Hardware Newport Beach 15.60 82 3/6/15 Crown Ace Hardware Newport Beach 30.21 83 3/6/15 Maurer Marine Costa Mesa 408.23 84 3/6/15 Revchem Composites Costa Mesa 167.45 85 3/9/15 West Marine Newport Beach 261.97 86 3/10/15 West Marine Newport Beach 133.27 87 3/10/15 Ganahl Lumber Costa Mesa 106.97 88 3112/15 Revchem Composites Costa Mesa 57.78 89 3/12/15 D'Angelo Costa Mesa 278.75 90 3/12/15 Revchem Composites Costa Mesa 251.94 91 3/13/15 Home Depot Costa Mesa 69,97 92 3/13/15 Home Depot Costa Mesa 21.57 93 3/13/15 West Marine Newport Beach 80.20 94 3/13/15 West Marine Newport Beach 58.75 95 3/13/15 Crown Ace Hardware Newport Beach 65.73 96 3/13/15 Ganahl Lumber Costa Mesa 88.59 97 3/15/15 Superior Ultramar Costa Mesa 41.02 98 3/17/15 Industrial Mtl Supply Irvine 379.64 99 3/18/15 Home Depot Costa Mesa 111.75 2 of 10 SCHEDULE 2 3 of 10 SCHEDULE 2 Date of Ref Purchase Vendor location Amount 100 3/18/15 West Marine Newport Beach 80.29 101 3/18/15 West Marine Newport Beach 60.30 102 3/19/15 Crown Ace Hardware Newport Beach 8.40 103 3/19/15 Home Depot Costa Mesa 164.26 104 3/23/15 Crown Ace Hardware Newport Beach 13.27 105 3/24/15 D'Angelo Costa Mesa 38.23 106 3/24/15 Revchem Composites Costa Mesa 105.84 107 3/24/15 West Marine Newport Beach 130.81 108 3/26/15 Minney's Yacht Surplus Costa Mesa 51.84 109 3/26/15 Crown Ace Hardware Newport Beach 54.03 110 3/27/15 Crown Ace Hardware Newport Beach 9.70 111 3/27/15 Minney's Yacht Surplus Costa Mesa (37.80) 112 3/27/15 Minney's Yacht Surplus Costa Mesa 37.80 113 3/30/15 Crown Ace Hardware Newport Beach 7.93 114 3/30/15 Kamanu Composites Store HI 159.00 115 3/30/15 Crown Ace Hardware Newport Beach 51.82 116 3/31115 D'Angelo Costa Mesa 71.12 117 3/31/15 Revchem Composites Costa Mesa 168.54 118 4,238.64 119 120 4/1/15 Revchem Composites Costa Mesa 146.45 121 4/3/15 Home Depot Costa Mesa 72.75 122 4/6115 Crown Ace Hardware Newport Beach 5.85 123 4/6/15 Crown Ace Hardware Newport Beach 40.79 124 4/8/15 Revchem Composites Costa Mesa 80.46 125 4/13/15 Sher -Fab Unlimited, Inc CA 125.37 126 4/13115 West Marine Newport Beach 132.56 127 4/14/15 West Marine Newport Beach (106.81] 128 4/14/15 West Marine Newport Beach 5.16 129 4/14/15 West Marine Newport Beach 84.40 130 4/15/15 Revchem Composites Costa Mesa 54.81 131 4/15/15 West Marine Dana Point 20,62 132 4/16/15 Warner Boat Sales Costa Mesa 108.39 133 4/17/15 Home Depot Costa Mesa 69.90 134 4/21/15 Minney's Yacht Surplus Costa Mesa 18.00 135 4/22/15 D'Angelo Costa Mesa 30.18 136 4/22/15 Home Depot Costa Mesa 77.60 137 4/22/15 Home Depot Costa Mesa 38.37 138 4/22/15 Revchem Composites Costa Mesa 245.70 139 4124/15 Crown Ace Hardware Newport Beach 32.92 140 4124115 Crown Ace Hardware Newport Beach 30.80 141 4/28/15 Crown Ace Hardware Newport Beach 50.67 142 4/29/15 West Marine Newport Beach 71.69 143 4/29/15 West Marine Newport Beach 200.42 144 4/30/15 Crown Ace Hardware Newport Beach 49,89 145 1,686.94 146 147 5/1/15 Rainbow Environmental CA (95.00) 148 5/1/15 Rainbow Environmental CA 120.00 149 5/1/15 Revchem Composites Costa Mesa (1,110.35) 150 5/1/15 Revchem Composites Costa Mesa 1,110.35 151 511/15 Revchem Composites Costa Mesa 110.35 3 of 10 SCHEDULE 2 4 of 10 SCHEDU LE 2 Date of Ref Purchase Vendor Location Amount 152 5/3/15 Crown Ace Hardware Newport Beach 97.17 153 5/3/15 West Marine Newport Beach 310,52 154 5/5/15 Crown Ace Hardware Newport Beach 119.78 155 5/5/15 Revchem Composites Costa Mesa 155.00 156 5/5/15 Home Depot Costa Mesa 125,16 157 S/5/15 Crown Ace Hardware Newport Beach 43.14 158 5/6/15 Home Depot Costa Mesa 136.50 159 5/6/15 D'Angelo Costa Mesa 206.49 160 5/7/15 Crown Ace Hardware Newport Beach 42.64 161 5/8/15 Home Depot Costa Mesa 174.75 162 5/8/15 Crown Ace Hardware Newport Beach 12.94 163 5/8/15 Crown Ace Hardware Newport Beach 2175 164 5/8/15 West Marine Newport Beach 28.94 165, 5/8/15 West Marine Newport Beach 67.06 166 5/10/15 Horne Depot Costa Mesa 17.34 167 5/11/15 Crown Ace Hardware Newport Beach 51.97 168 5/11/15 Home Depot Costa Mesa 311.17 169 5/13/15 Crown Ace Hardware Newport Beach 54.49 170 5/14/15 Crown Ace Hardware Newport Beach 46.92 171 5/14/15 Home Depot Costa Mesa 203.35 172 5/14/15 West Marine Newport Beach 16.19 173 5/14/15 West Marine Newport Beach 43.78 174 5/14/15 Home Depot Costa Mesa 23.98 175 5/15/15 Crown Ace Hardware Newport Beach 33.98 176 5/15/15 Crown Ace Hardware Newport Beach 139.15 177 5/15/15 West Marine Newport Beach 53.74 178 5/17/15 Home Depot Costa Mesa 154.46 179 5117/15 Superior Ultramar Costa Mesa 81,63 180 5/19/15 Crown Ace Hardware Newport Beach 96.17 181 5/19/15 Home Depot Costa Mesa $9,09 182 5/20/15 Crown Ace Hardware Newport Beach 26.99 183 5/20/15 Home Depot Costa Mesa 170.24 184 5/71/15 Crown Ace Hardware Newport Beach 34.50 185 5/21/15 Crown Ace Hardware Newport Beach 8,63 186 5/21/15 Sher -Fab Unlimited, Inc CA 139.75 187 5/25/15 Home Depot Costa Mesa 221.26 188 5/25/15 Home Depot Costa Mesa 63,58 189 5/25/15 West Marine Newport Beach 341.41 190 5/26/15 Warner Boat Sales Costa Mesa 167.57 191 5/26/15 Superior Ultramar Costa Mesa 45.15 192 5/26/15 West Marine Newport Beach 116,01 193 5/27/15 Home Depot Costa Mesa 105.37 4 of 10 SCHEDU LE 2 5 of 10 SCHEOU LE 2 Date of Ref Purchase Vendor Location Amount 194 5/27/15 Crown Ace Hardware Newport Beach 10.79 195 5/27/15 West Marine Newport Beach 250.24 . 196 5/28/15 Crown Ace Hardware Newport Beach 26.99 197 5/29/15 Home Depot Costa Mesa 239.92 198 5/29/15 West Marine Newport Beach 103.71 199 5/29/15 Superior Ultramar Costa Mesa 7D.31 200 5/31/15 Home Depot Costa Mesa 58.26 201 5/31/15 Home Depot Costa Mesa 24.66 202 5,321.95 203 204 6/1/15 Crown Ace Hardware Newport Beach 4.31 205 6/1/15 Revchem Composites Costa Mesa 119.88 206 6/2/15 Crown Ace Hardware Newport Beach 31.38 207 6/2115 Crown Ace Hardware Newport Beach 102.52 208 6/3/15 Crown Ace Hardware Newport Beach 48.59 209 6/3/15 Maurer Marine Inc Costa Mesa 18.79 210 6/3/15 Bainbridge Huntington Beach 45.44 211 6/5/15 Crown Ace Hardware Newport Beach 22.28 212 6/5/15 West Marine Newport Beach 48.24 213 615/15 West Marine Newport Beach 40.80 214 6/8/15 Home Depot Costa Mesa 144.32 215 6/8/15 Revchem Composites Costa Mesa 563.45 216 6/9/15 Home Depot Costa Mesa 555.49 217 6/10/15 Warner Boat Sates Costa Mesa 205.48 218 6/14115 Home Depot Costa Mesa 79.15 219 6/15/15 Crown Ace Hardware Newport Beach 82.16 220 6/15/15 Crown Ace Hardware Newport Beach 38.21 221 6/15/15 West Marine Newport Beach 82.66 222 6/16/15 Crown Ace Hardware Newport Beach 5.39 223 6/16/15 Crown Ace Hardware Newport Beach 3.77 224 6/18/15 Maurer Marine Costa Mesa 84.91 225 6/18/15 West Marine Newport Beach 105.71 226 6/23/15 Home Depot Costa Mesa 127.27 227 6/23/15 Maurer Marine Costa Mesa 38.52 228 6123/15 Revchem composites Costa Mesa 283.58 229 6/24115 Crown Ace Hardware Newport Beach 19,63 230 6/25115 West Marine Newport Beach 348.16 231 6/27/15 Home Depot Costa Mesa 133.60 232 6/30/15 Home Depot Costa Mesa 140.29 233 6/30/15 Crown Ace Hardware Newport Beach 56.11 234 6/30/15 West Marine Newport Beach 145.24 235 3,725.33 5 of 10 SCHEOU LE 2 6 of 10 SCHEDULE 2 Date of Ref Purchase vendor Location Amount 236 237 7/1/15 Warner Boat Sales Costa Mesa 56.96 238 7/1/15 Crown Ace Hardware Newport Beach 61.54 239 7/1/15 Maurer Marine Costa Mesa 30.29 240 7/1/15 Revchem Composites Costa Mesa 129.65 241 7/2/15 Crown Ace Hardware Newport Beach 59,27 242 7/2/15 Crown Ace Hardware Newport Beach 100.54 243 7/3/15 Crown Ace Hardware Newport Beach 22.10 244 7/4/15 Home Depot Costa Mesa 216.75 245 7/6/15 Revchem Composites Costa Mesa 160.57 246 7/7/15 D'Angelo Costa Mesa 152.89 247 7/7/15 Revchem Composites Costa Mesa 191,97 248 717115 Revchem Composites Costa Mesa 75.00 249 7/9/15 West Marine Newport Beach 109.70 250 7/12/15 Home Depot Costa Mesa 168.20 251 7/14/15 Crown Ace Hardware Newport Beach 39.37 252 7/14/15 Crown Ace Hardware Newport Beach 26.01 253 7/14/15 West Marine Newport Beach 91.13 254 7/15/15 Crown Ace Hardware Newport Beach 43.29 2$5 7/15/15 i_inco Casters Santa Ana 268.27 256 7/17/15 Revchem Composites Costa Mesa 204.12 257 7/20/15 Maurer Marine Inc Costa Mesa 454.60 258 7/21/15 Crown Ace Hardware Newport Beach 64.74 259 7/21115 Crown Ace Hardware Newport Beach 128.47 260 7/21/15 West Marine Newport Beach 383.82 261 7/22/15 Crown Ace Hardware Newport Beach (18,36) 262 7122/15 Crown Ace Hardware Newport Beach 10,04 263 7/22/15 Revchem Composites CA 65.00 264 7/22/15 Home Depot Costa Mesa 61.20 265 7/22115 West Marine Newport Beach 96.22 266 7123/15 West Marine Newport Beach 295,54 267 7/24/15 Maurer Marine Costa Mesa 14.88 268 7/24/15 West Marine Newport Beach 151.42 269 7/27/15 West Marine Newport Beach 52.59 270 7/27/15 West Marine Newport Beach 58.19 271 7/30/15 Crown Ace Hardware Newport Beach 57.54 272 7/30/15 Revchem Composites Costa Mesa 442,04 273 7/31/15 Home Depot Costa Mesa 175.27 274 7/31/15 Home Depot Costa Mesa 126.67 275 4,827.49 276 277 8/3/15 Crown Ace Hardware Newport Beach 74.46 6 of 10 SCHEDULE 2 7 of 10 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 278 8/3/15 West Marine Newport Beach 139.45 279 8/5/15 Ganahl Lumber Costa Mesa 96.94 280 8/5/15 Ganahl Lumber Costa Mesa 44.00 281 8/5/15 Home Depot Costa Mesa 106.81 282 8/5/15 Revehem Composites Costa Mesa 37.58 283 8/5/15 West Marine Newport Beach 123,88 284 8/7/15 Crown Ace Hardware Newport Beach 16,83 285 8/7/15 Crown Ace Hardware Newport Beach 18,35 286 8/10/15 West Marine Newport Beach 427.44 287 8/11/15 Home Depot Costa Mesa 82.75 288 8111/15 Maurer Marine Costa Mesa 165.24 289 8111/15 Revchem Composites Costa Mesa 72.63 290 8/12/15 Crown Ace Hardware Newport Beach 29.13 291 8/12/15 Austin Hardwoods Santa Ana 73.44 292 8/12/15 Ganahl Lumber Costa Mesa 436.27 293 8/13/15 Home Depot 536.49 294 8/13/15 Home Depot 140.24 295 8/13/15 Crown Ace Hardware Newport Beach 60.45 296 8/14/15 West Marine Newport Beach 127.57 297 8/16/15 Home Depot Costa Mesa 75.12 298 8/17/15 Crown Ace Hardware Newport Beach 45.39 299 8/18/15 West Marine Newport Beach 68,91 300 8/19/15 Crown Ace Hardware Newport Beach 18.06 301 8/19/15 Home Depot Costa Mesa 194.25 302 8/19/15 Home Depot Costa Mesa 50,90 303 8/21/15 D Angelo Costa Mesa 142.20 304 8/21/15 Ganafil Lumber Costa Mesa 185.74 305 8/24/15 West Marine Newport Beach 277.18 306 8/25/15 Mar Vac Electronics Costa Mesa 123.85 307 8/27/15 West Marine Newport Beach 52.88 308 8131/15 Revchem Composites Costa Mesa 287.82 309 4,333.25 310 311 9/1/15 Maurer Marine Inc Costa Mesa 280.90 312 9/1/15 West Marine Newport Beach 551.26 313 9/2/15 D'Angelo Costa Mesa 90,04 314 9/2/15 Maurer Marine Costa Mesa 10.80 315 9/2/15 West Marine Newport Beach 331.91 316 9/3/15 Revchem Composites Costa Mesa 156.98 317 9/3/15 West Marine Newport Beach 110.33 318 914/15 Home Depot Costa Mesa 184.42 319 9/5/15 Crown Ace Hardware Newport Beach 86.36 7 of 10 SCHEDULE 2 8 of 10 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 320 Home Depot Costa Mesa 33.75 321 9/8/15 Crown Ace Hardware Newport Beach 48,93 922 9/8/15 Crown Ace Hardware Newport Beach 22,D0 323 9/9115 Victory Foam, Inc CA 251.64 324 9/9/15 Crown Ace Hardware Newport Beach 5.52 325 9/9/15 Ganahl Lumber Costa Mesa 302.39 326 9/11/15 Mar Vac Electronics Costa Mesa 60.46 327 9/11/15 Crown Ace Hardware Newport Beach 45.31 328 9/11/15 Crown Ace Hardware Newport Beach 47,50 329 9/11/15 West Marine Newport Beach 88,52 330 9/13/15 Home Depot Costa Mesa 124.30 331 9/15/15 Crown Ace Hardware Newport Beach 49,26 332 9/18/15 Ganahl Lumber Costa Mesa 90.59 333 9/22/15 Revchem Composites Costa Mesa 115.83 334 9/23115 West Marine Newport Beach 25,93 335 9/24/15 Crown Ace Hardware Newport Beach 31.27 336 9/25/15 Crown Ace Hardware Newport Beach 50.08 337 9/25/15 Crown Ace Hardware Newport Beach 37.74 338 9/25/15 Ganahl Lumber Costa Mesa 80.47 339 9/25/15 West Marine Newport Beach 100.07 340 9/28/15 Crown Ace Hardware Newport Beach 59,84 341 9/28/15 West Marine Newport Beach 269.05 342 9/30/15 D Angelo Costa Mesa 144.23 343 9/30/15 Maurer Marine Inc Costa Mesa 114.13 344 9/30/15 West Marine Newport Beach 46,74 345 4,048,55 346 347 10/1/15 Revchem Composites Costa Mesa 247.70 348 10/5/15 West Marine Newport Beach 45,04 349 10/5/15 West Marine Newport Beach 143.18 350 10/6/15 West Marine Newport Beach 157.14 351 10/8/15 Biome Depot Costa Mesa 567.35 352 10/8/15 Home Depot Costa Mesa 53.91 353 10/9/15 Ganahl Lumber Costa Mesa 34.86 354 10/9/15 West Marine Newport Beach 64,79 355 10/10/15 Home Depot Costa Mesa 83.26 356 10/12/15 Crown Ace Hardware Newport Beach 646 357 10/14/15 West Marine Newport Beach 35.04 358 10/16/15 Victory Foam, Inc CA 1,127.52 359 10/16/15 Victory Foam, Inc CA 231.55 360 10/16/15 Revchem Composites Costa Mesa 207.63 361 10/16/15 KamanuComposites Store Hl 105.00 8 of 10 SCHEDULE 2 9 of 10 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 362 10/17/15 West Marine Newport Beach 385.24 363 10/19/15 Home Depot Costa Mesa 116.85 364 10/19/15 Industrial Metal Supply Irvine 526.78 365 10/20/15 West Marine Newport Beach 241.73 366 10/20/15 West Marine Newport Beach 93.96 367 10/21/15 Crown Ace Hardware Newport Beach 99.23 368 10/21/15 Austin Hardwoods Santa Ana 11,07 369 10/21/15 Austin Hardwoods Santa Ana 232.63 370 10/21/15 Industrial Metal Supply Irvine 34.77 371 10/21/15 Industrial Metal Supply Irvine 27.05 372 10/21/15 West Marine Newport Beach 91.66 373 10/22/15 Industrial Plastic Supply Anaheim 246,24 374 10/22/15 West Marine Newport Beach 4.04 375 10/22/15 Home Depot Costa Mesa 119.78 376 10/23/15 Revchem Composites Costa Mesa 271,54 377 10/26/15 Crown Ace Hardware Newport Beach 107.12 378 10/26/15 West Marine Newport Beach 119.75 379 10/27/15 Home Depot Costa Mesa 141.71 380 10/27/15 Crown Ace Hardware Newport Beach 394,03 381 10/28/15 Maurer Marine Inc Costa Mesa 80.46 382 6,456.00 383 384 11/2/15 Home Depot Costa Mesa 64.61 385 11/2/15 Maurer Marine Costa Mesa 76,68 386 11/4/15 Home Depot Costa Mesa 172,89 387 11/5/15 Home Depot Costa Mesa f0,10 388 11/5/15 Home Depot Costa Mesa 30.10 389 11/8/15 Home Depot Costa Mesa 53.87 390 11/8/15 Home Depot Costa Mesa 49.59 391 11/9/1S Home Depot Costa Mesa 219,37 392 11/9/15 Home Depot Costa Mesa 43.41 393 11/10/15 Revchem Composites Costa Mesa 116,10 394 11/10/15 West Marine Newport Beach 196.98 395 11112/15 Home Depot Costa Mesa (5.15) 396 11/16/15 West Marine Newport Beach 142.69 397 11120/15 Revchem Composites Costa Mesa 98.50 398 11/20/15 West Marine Newport Beach 428.93 399 11/20/15 West Marine Newport Beach 351.04 400 11/24/15 Revchem Composites Costa Mesa 183.60 401 11/24/15 West Marine Newport Beach 97,90 402 11/25/15 Home Depot Costa Mesa 188.64 403 11/25/15 Home Depot Costa Mesa 460.11 9 of 10 SCHEDULE 2 Ref 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 Date of Purchase Vendor Location Amount 11/28/15 Home Depot Costa Mesa 95.62 11/30/15 Crown Ace Hardware Newport Beach 74.49 3,200.07 12/1/15 Ganahl Lumber Costa Mesa 32.38 12/1/15 West Marine Newport Beach 117.26 12/2/15 D'Angelo Costa Mesa 529,12 12/2/15 Revchem Composites Costa Mesa 370.25 12/3/15 West Marine Newport Beach 525.95 12/4/15 Crown Ace Hardware Newport Beach 23.86 12/6/15 Home Depot Costa Mesa 131.93 12/7/15 Hanks Electrical Supplies Costa Mesa 210.60 12/8/15 Hanks Electrical Supply Costa Mesa 120.74 12/8/15 Kamanu Composites Store Kamanuc HI 141.00 12/8/15 Crown Ace Hardware Newport Beach 124.18 12/8/15 Revchem Composites Costa Mesa 145.37 12/9/15 Crown Ace Hardware Newport Beach 12.36 12/9/15 Home Depot cios 311,31 12/9/15 Revchem Composites Costa Mesa 218.54 12/10/15 West Marine Newport Beach 76.60 12/10/15 Revchem Composites Costa Mesa 68.85 12/11/15 Maurer Marine Inc Costa Mesa 151.20 12/14/15 Crown Ace Hardware Newport Beach 31.28 12/15/15 Crown Ace Hardware Newport Beach 40.34 12/15/15 Maurer Marine Inc Costa Mesa 56.16 12/16/15 Revchem Composites Costa Mesa 102.60 12/16/15 Crown Ace Hardware Newport Beach 84.19 12/17/15 West Marine Newport Beach 88,52 12/18/15 West Marine Newport Beach 126,95 12/19/15 Home Depot Costa Mesa 53.98 12/21/15 Ganahl Lumber Costa Mesa 647.29 12/22/15 West Marine Newport Beach 49,25 12/23/15 Crown Ace Hardware Newport Beach 155.78 12/23/15 Ganahl Lumber Costa Mesa (81,15) 12/23/15 Ganahl Lumber Costa Mesa 533.38 12/28/15 Crown Ace Hardware Newport Beach 121.01 12/29/15 Revchem Composites Costa Mesa 97,58 12/29/15 West Marine Newport Beach 369.68 5,788.34 Total Annual Purchases 10 of 10 54,770.95 SCHEDULE 2 HANVCH & COMPANY NEWPORT AQU ATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS ANALYSIS OF SUPPLY PURCHASES PAID BY CREDIT CARDS Source: Credit Card Pwdwses 9 MONTHS ENDED 9/30/16 1 of 4 SCHEDULE 2 Date of Ref Purchase Vendor Locadon Amount 1 1/4/2016 Revchem Composites Costa Mesa 150.12 2 1/5/2016 Crown Ace Hardware Newport Beach 9.71 3 1/5/2016 Crown Ace Hardware Newport Beach 71.29 4 1/5/2016 Crown Ace Hardware Newport Beach 28.57 5 1/6/2016 West Marine Newport Beach 84.88 6 1/7/2016 Revchem Composites Costa Mesa 59.40 7 1/8/2016 Crown Ace Hardware Newport Beach 7.55 8 1/8/2016 West Marine Newport Beach 84.24 9 1/11/2016 Revchem Composites Costa Mesa 164.48 10 1/13/2016 Rainbow Environmental CA 87,60 11 1/14/2016 West Marine Newport Beach 348.51 12 1/18/2016 West Marine Newport Beach 491.96 13 1/19/2016 Mesa Hose and Adaptors Costa Mesa 10.80 14 1/19/2016 Crown Ace Hardware Newport Beach 31.45 15 1/20/2016 Revchem Composites Costa Mesa 517.04 16 1/21/2016 Revchem Composites Costa Mesa 187.92 17 1/21/2016 Home Depot Costa Mesa 155.98 18 1/21/2016 West Marine Newport Reach 74.02 19 1/21/7016 Mar Vac Electronks Costa Mesa 145.24 20 1128/201.6 Crown Ace Hardware Newport Beach 50.91 21 1129/2016 D Angelo Costa Mesa 186.67 22 1/29/2016 Revchem Composites Costa Mesa 74,25 23 3,022.59 24 25 2/1/2016 Revchem Composites Costa Mesa 183.71 26 2/3/2016 Crown Ace Hardware Newport Beach 54.14 27 2/3/2016 Crown Ace Hardware Newport Beach 30.15 28 2/3/2016 Home Depot Costa Mesa 70.17 29 215/2016 West Marine Newport Beach 192.22 30 2/7/2016 Home Depot Costa Mesa 75,22 31 2/10/2016 Atlas Sheet Metal CA 150.00 32 2/11/2016 Crown Ace Hardware Newport Beach 7.55 33 2/11/2016 Home Depot Costa Mesa 33.77 34 2/11/2016 RevChem.Composites Costa Mesa 109.62 35 2/12/2016 Crown Ace Hardware Newport Beach 11.66 36 2/16/2016 Home Depot Costa Mesa 49.65 37 2/16/2016 Revchem Composites Costa Mesa 13.23 38 2/16/2016 West Marine Newport Beach 14.82 39 2/17/2016 Maurer Marine Costa Mesa 148.91 40 2/18/2016 Hoffman's Paint Santa Ana 136.08 41 2/18/2016 Hoffman's Paint Santa Ana 36.99 42 2/19/2016 Maurer Marine Costa Mesa 76.68 43 2/21/2016 West Marine Newport Beach 120,36 44 2/22/2016 Crown Ace Hardware Newport Beach 40.33 45 2/22/2016 Mar Vac Electronics Costa Mesa 4298 46 2/23/2016 Crown Ace Hardware Newport Beach 3.63 47 2/23/2016 Maurer Marine Costa Mesa 135.00 48 2/24/2016 Revchem Composites Costa Mesa 832.49 49 2/25/2016 Austin Hardwoods Santa Ana 298.03 50 2/25/2016 Home Depot Costa Mesa 228.68 51 2/26/2016 Crown Ace Hardware Newport Beach 22.31 52 2/26/2016 Home Depot Costa Mesa 126.91 53 2/26/2016 Revchem Composites Costa Mesa 213,30 54 3,458.79 55 56 3/1/2015 Revchem Composites Costa Mesa 36.72 57 3/3/2016 Crown Ace Hardware Newport Beach 29.13 58 3/3/2016 Home Depot Costa Mesa 94.94 59 3/412016 West Marine Newport Beach 68.54 60 3/6/2016 Home Depot Costa Mesa 108.92 61 3/6/2016 Mlnneys Yacht Surplus CA 45.36 1 of 4 SCHEDULE 2 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 86 89 90 91 92 93 94 95 96 97 98 99 1DO 101 102 103 104 105 105 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 3/7/2016 Crown Ace Hardware Newport Beach 6.47 3/7/2016 Crown Ace Hardware Newport Beach 4.31 3/7/2016 WestCoast Marine Sery Costa Mesa 8.43 3/6/2016 D'Angelo Costa Mesa 114.32 3/8/2016 Revchem Composites Costa Mesa 385.26 3/9/2016 Crown Ace Hardware Newport Beach 35.72 3/9/2016 Home Depot Costa Mesa 91.25 3/11/2016 Crown Are Hardware Newport Beach 62.60 3/11/2016 Revchem Composites Costa Mesa 59,40 3/11/2016 West Marine Newport Beach 49.57 3/14/2016 Crown Ace Hardware Newport Beach 19.57 3/15/2016 D'Angelo Costa Mesa 14.99 3/15/2016 West Marine Newport Beach 118,90 3/15/2016 West Marine Newport Beach 176,69 3/16/2016 D'Angelo Costa Mesa 38,21 3/16/2016 West Marine Newport Beach 23.55 3/17/2016 Crown Ace Hardware Newport Beath 12,40 3/17/2016 Revchem Composites Costa Mesa 366.98 311712016 West Marine Newport Beach 126.31 3/17/2016 West Marine NewportBeach 47,60 3/18/2016 Home Depot Costa Mesa 159.67 3/23/2016 Crown Ace Hardware Newport Beach 122.32 3/23/2616 Revchem Composites Costa Mesa 224.21 3/24/2016 Revchem Composites Costa Mesa 64,80 3/24/2016 Crown Ace Hardware Newport Beach 53.52 3/24/2016 D Angelo Costa Mesa 53.19 3/25/2015 D Angelo Costa Mesa 176,79 312 81 20 1 6 West Marine Newport Beach 43.27 3/29/ZO16 Sher -Fab Unlimited, Inc C4 136.62 3/30/2016 Crown Ace Hardware Newport Reach 58.50 3,239,D3 4/5[2016 Maurer Marine Inc Costa Mesa 81.00 4/6/2016 West Marine Newport Beach 104,51 4/7/2016 D'Angelo Costa Mesa 99.10 4/11/2016 Crown Ace Hardware Newport Beach 4.31 4/I2/2016 West Marine Newport Beach 135.22 Q12/2016 Wert Marine Newport Beach 1,133.46 4/13/2016 Revchem Composites Costa Mesa 118.80 4/1 3120 1 6 West Marl ne. Newport Beach 388.30 4/14/2016 Revchem Composites Costa Mesa 102.60 4/14/2016 West Marine Newport Beach (123.36) 4/14/2016 West Marine Newport Beach 475.05 4/15/2016 Crown Ace Hardware Newport Beach 72.01 4/18/2016 West Marine Newport Beach 132.65 4/19/2016 Ganahl Lumber Costa Mesa 105.54 4/2012016 West Marine Newport Beach 105.82 4/21/2016 West Marine Newport Beach 155.51 4/26/2016 Revchem Composites Costa Mesa 259.20 4/26/2016 Home Depot Costa Mesa (80.76) 4/26/2016 Home Depot Costa Mesa 489.08 4/26/2016 Home Depot Costa Mesa 236.94 4/27/1016 Revchem Composites Costa Mesa 37.58 4/27/2016 Crown Ace Hardware Newport Beach 41.00 4/3012016 Crown Ace Hardware Newport Beach 50.00 4/30/2016 Austin Hardwoods Santa Ana 23.19 4,147.75 5/1/2016 Crown Ace Hardware Newport Beach 33,92 5/1/2016 Harbor Freight Tools Orange 470.36 5/3/2016 Ganahl Lumber Costa Mesa 82.01 5/3/2016 Ganahl Lumber Costa Mese 21.29 5/4/2016 Crown Are Hardware Newport Beach 10.79 5/5/2016 Mar Vac Electronics Costa Mesa 239.22 5/5/2016 West Marine Newport Beach 7551 5/5/2016 West Marine Newport Beach 321.14 5/6/2416 Industrial Metal Supply Anaheim 221.40 5/6/2016 Maurer Marine Costa Mesa 246.46 5/9/2016 Crown Ace Hardware Newport Beach 21,63 2of4 SCHEDULE 131 132 5/9/2016 5/9/2016 West Marine Crown Newport Beach q 02.26 133 5/10/2016 Ace Hardware Crown Ace Hardware Newport Beach 32,25 134 5/10/2016 West Marine Newport Beach 70.02 135 5/10/2016 Crown Ace Hardware Newport Beach Newport Beach 491,12 136 5/11/2016 Crown Ace Hardware Newport Beath 75.64 137 5/12/2016 Mar Vac Electronics Costa Mesa 30.77 138 5/12/2016 West Marine Newport Beach 59.24 139 5/13/2016West Marine Newport Beach 352.79 140 5/15/2016 Home Depot HomeRevche Costa Mesa 9.96 141 5/16/2016 composites pO5 Costa Mesa 87.Q4 142 5/17/2016 Crown Ace Hardware Newport Beach 89.37 3,41 143 5/17/2016 Crown Ace Hardware Newport Beach 93.77 144 5/18/2016 HD Supply White CA 145 5/18/2016 Home Depot Costa Mesa 90.66 82.44 146 5/1812016 Revchem Composites Costa Mesa 162.00 147 148 5%20/7016 5/20/2016 Crown Ace Hardware Newport Bich 11.01 149 5/25/2016 Home 0e of p West Marine Costa Mesa 196.70 150 5/26/2016 Crown Ace Hardware Newport Beach Newport Beach 135.65 151 5/26/2016 West Marine Newport Beach 33.11 48,58 152 5/27p()16 Qulckblade Paddles CA 153 79.92 1S4 4,001,18 155 157 6/1/2016 6/1/2016 Home Depot Costa Mesa 132.86 157 6/1/2016 Mar Vac Electronic Revchem Composites Costa Mesa 73.12 158 6/3/2016 Crown Are Hardware Costa Mesa Newport Beach 316.44 159 6/3/2016 Home Depot Costa Mesa 17,26 160 6/5/2016 Crown Ace Hardware Newport Beach 18932 161 6/5/2016 West Marine Newport 52.86 103.64 162 6/7/2016 Home Depot Costa Mesa 163 6/8/2016 Revchem Composites Costa Mesa 120,85 164 6/8/2016416.23 Crown Ace Hardware Newport8each 165 6/9/2016 Home Depot Costa Mesa 23.74 156 6/14/2016 Raychem Composites Costa Mesa 231,37 167 5/14/2016 Crown Ace Hardware276.08 Newport Beach 168 6/1 412 01 6 Home Depot Costa Mesa 64.77 169 6/16/2016 Home Depot Costa Mesa 101.62 170 6/17/2016 Revchem Composites Costa Mesa 169.75 171 5/17/2016 West Marine Newport Beach 178.58 172 5117/2016 Crown Ace Hardware Newport each. 134,50 173 5/17/2016 Michaelsstores Costa Mess a 174 6/21/2016 Crown Ace Hardware Newport Beach 10.fi5 2.65 175 6/21/2016 Home Depot pO Costa Mesa 5.59 176 6/21/2016 Home.Depot Costa Mesa 86.31 177 6/22/2016 Home Depot Costa Mesa 75 84 178 6/24/201652.38 Home Depat Costa Mesa 179 6/24/2016 Home Depot Costa Mesa {52.38{ 180 6/27/2016 Revchem Com Composites p Costa Mesa 133.44 181 6/27/2016 Crown Ace Hardware Newport Beach 102.60 182 6/28/2016 D'Angelo CA 64,74 183 6/28/2016 Mar Vac Electronics Costa Mesa 351.55 184 6/30/2016 Crown Ace Hardware Newport Beach 15.01 18533.03 186 3,610.50 187 188 7/1/20]6 Crown Ace Hardware Newport Beach 6477 7/1/2016 Revchem Composites Costa Mesa 189 7/1/2016 Revchem Composites Costa Mesa 123.12 190 191 7/6/2016 West Marine Newport Beach 64'87 91.37 192 7/612016 Crown Ace Hardware Newport Beachr 90 193 7/6/2016 m RevcheComposites Costa Mesa 212.22 194 7/7/2016 7f7/201fi West Marine West Newport Reach 117,13 195 7/10/2016 Marine Home Depot Newport Beach }6288 196 7/20/2016 Austin Nardwoods130.30 Costa Mesa Santa Ana 197 7/20/2016 Home Depot p Costa Mesa 185 2A 198 7/20/2016 M ar Vac Electronics Costa Mesa 83.02 199 7/20/2016 Revchem Com sites Composites Costa Mesa 71.12 776,07 3 of 4 SCHEDULE 2 200 7/28/2016 Crown Ace Hardware Newport Beach 90.60 201 7/29/2016 West Marine Newport Beach 670.30 202 3,068.84 203 204 8/1/2016 Crown Ace Hardware Newport Beach 25.42 205 8/1/2016 Crown Ace Hardware Newport Beach 0.82 206 8/1/2016 West Marine Newport Beach 83.80 207 8/2/2016 Revchem Composites Costa Mesa 123.36 208 8/3/2016 Ganahl Lumber Costa Mesa 45.62 209 8/5/2016 Home Depot Costa Mesa 108.51 210 B/8/2016 Maurer Marine Costa Mesa 270.16 211 8/9/2016 Crown Ace Hardware Newport Beach 61.11 212 8/9/2016 West Marine Newport Beach 382.83 213 8/10/2016 West Marine Newport Beach (73.58) 214 8/12/2016 Maurer Marine Costa Mesa 164.16 215 8/17/2D16 Revchem Composites Cesta Mesa 223.45 216 8/17f2016 West Marine Newport Beach 571.02 217 8/19/2016 West Marine Newport Beach 292,17 218 8/23/2016 Crown Ace Hardware Newport Beach 40,9D 219 8/24/2016 Austin Hardwoods Santa Ana 233.97 220 8/2512016 Revchem Composites Costa Mesa 135,00 221 8/25/2016 D Angelo CA 126,58 222 8/29/2016 Crown Ace Hardware Newport Beach 67,51 223 8/30/2016 Revchem Composites Costa Mesa 195.16 224 3,077.97 225 226 9/2j2016 West Marine Newport Beach 121.94 227 9/7/2016 Maurer Marine Costa Mesa 275.59 228 9/7/2016 West Marine Newport Beach 247.95 229 9/7/2016 west Marine Newport Beach 167.21 230 9/9/2016 Crown Ace Hardware Newport Beach 53.94 231 9/13/2016 Revchem Composites Costa Mesa 115.83 232 9/14/2016 Crown Ace Hardware Newport Beach 6923 233 9/15/2016 Maurer Marine Costa Mesa 143.10 234 9/16/2015 Crown Ace Hardware Newport Beach 42.62 235 9/16/2016 Home Depot Costa Mesa 140.58 236 9/20/2015 Revchem Composltes Costa Mesa 174.96 237 9/23/2016 Crown Ace Hardware Newport Beach 75,82 23B 9/23/2016 Ganahl Lumber Costa Mesa 146,75 239 9/25/2016 Home Depot Costa Mesa 67.12 240 9/27/2016 Crown Ace Hardware Newport Beach 34.39 241 1,877.03 242 243 Totals 29,503.5B 4 of 4 SCHEDULE 2 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS ANALYSIS OF SUPPLY PURCHASES PAID BY CREDIT CARDS Source, Credit Card Purchases YEAR 2011 1 of 7 SCHEDULE 2 Date of Ref Purchase Vendor location Amount 1 1/2111 Horne Depot Costa Mesa 93.63 2 1/3111 Crown Hardware Newport Beach 8.27 3 1/3/11 West Marine Newport Beach 202.55 4 1/5/11 Crown Hardware Newport Beach 22,05 5 115/11 West Marine Newport Beach 135.04 6 1/5/11 Home Depot Costa Mesa 47.52 7 1/6/11 Crown Hardware Newport Beach 32.61 8 1/6/11 Crown Hardware Newport Beach 38,02 9 1/6/17. West Marine Newport Beach 31.16 10 1/6111 West Marine Newport Beach 192.09 11 117/11 Crown Hardware Newport Beach 9,35 12 1/7/11 West Marine Newport Beach 85,88 13 1/7/11 Crystaliner Corporation Costa Mesa 65.58 14 1111/11 Crown Hardware Newport Beach 20.64 15 1/11/11 Home Depot Costa Mesa 104,98 16 1/12111 Crown Hardware Newport Beach 25.87 17 1112/11 West Marine Newport Beach 103.20 18 1/13111 West Marine Newport Beach 74.58 19 1/13/11 West Marine Newport Beach 8.27 20 1/14/11 Crystaliner Corporatlon Costa Mesa 61.34 21 1/18/11 Minney's Yacht Surplus Costa Mesa 56.99 22 1/18/11 Crown Hardware Newport Beach 68.40 23 1/18/11 Crown Hardware Newport Beach 72.76 24 1/19/11 West Marine Newport Beach 77.13 25 1120/11 West Marine Newport Beach 31.85 26 1/20/11 Wright Metal Co Costa Mesa 20.00 27 1/21/11 Home Depot Costa Mesa 4.Z8 28 1/21/11 West Marine Newport Beach 109.06 29 1/24/11 Crystaliner Corporation Costa Mesa 119.95 30 1124/11 Crystaliner Corporation Costa Mesa 28.93 31 1/24111 Home Depot Costa Mesa 247.35 32 1120/11 West Marine Newport Beach 54.61 33 1/26/11 Home Depot Costa Mesa 89.18 34 1/28/11 Crystaliner Corporation Costa Mesa 78.63 35 1/28/11 Home Depot Costa Mesa 19.51 36 1/28/11 west Marine Newport Beach 425.17 37 1/31/11 West Marine Newport Beach 111.88 38 2,979.31 39 40 2/1/11 West Marine Newport Beach 116.05 41 2/1/11 Home Depot Costa Mesa 129.37 42 2/2/11 Crown Hardware Newport Beach 29.76 43 2/2/1] Crystaliner Corporation Costa Mesa 102.12 44 2/3/11 Crown Hardware Newport Beach 8.69 45 213111 Crown Hardware Newport Beach 15.37 46 Z/4/11 Crown Hardware Newport Beach 25.31 47 2/4/11 Crystaiiner Corporation Costa Mesa 78.19 48 2/4/11 Home Depot Costa Mesa 192.81 49 216/11 Home Depot Costa Mesa 113.14 50 2/7/11 West Marine Newport Beach 63.30 51 2/8/11 Home Depot Costa Mesa 165.19 52 2/11/11 Home Depot Costa Mesa 100.71 53 2/11/11 West Marine NewportMach 89,74 54 2/15111 Crown Hardware Newport Beach 17.52 55 2/21/11 West Marine Newport Beach 15,23 56 2/21/11 Home Depot Costa Mesa 38.10 1 of 7 SCHEDULE 2 2 of 7 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 57 2/24/11 Crown Hardware Newport Beach 13.92 58 2/24/11 Home Depot Costa Mesa 8.44 59 2126/11 Crystallner Corporation Costa Mesa 328.10 60 1,651.06 61 fit 3/2/11 Maurer Marine Costa Mesa 140.20 63 3/3/11 West Marine Newport Beach 252.70 64 3/4/11 Crown Hardware Newport Beach 6.05 65 3/4/11 Crown Hardware Newport Beach 52.00 66 3/4/11 Home Depot Costa Mesa 152.01 67 3/7/11 Crystaliner Corporation Costa Mesa 195.26 68 3/8/11 Crown Hardware Newport Beach 17.54 69 3/8/11 West Marine Newport Beach 244.79 70 3/9/11 West Marine Newport Beach 15252 71 3/10/11 Crown Hardware Newport Beach 26.08 72 3/10/11 West Marine Newport Beach 80.96 73 3/11/11 West Marine Newport beach 233.59 74 3/11/11 Crystaliner Corporation Costa Mesa 91.55 75 3/11/11 Home Depot Costa Mesa 18.32 76 3/14/11 Home Depot Costa Mesa 80.99 77 3/14/11 Crystaliner Corporation Costa Mesa 106.90 78 3114/11 West Marine Newport Beach 17.76 79 3/15/11 Home Depot Casts Mesa 21.72 80 3/15111 West Marine Newport Beach 3.00 81 3/1S/11 WestMafne Newport Beach 65.51 82 3/16111 Harbor Freight Catalog CA 423.98 83 3/18/11 West Marine Newport Beach 51.00 84 3/21/11 West Marine Newport Beach 37.20 a5 3/26/11 West Marine Newport Beach 65.19 86 3/28/11 Crown Hardware Newport Beach 21.71 87 3/28/11 Crystal i n er Co rp oratio n Costa Mesa 358.82 88 3/28/11 West Marine Newport Beach 154.84 89 3/30/11 West Marine Newport Beach 41.67 90 3,113.86 91 92 4/4/11 Home Depot Costa Mesa 112.43 93 4/5/11 Home Depot Costa Mesa 44.09 94 4/5/11 Home Depot Costa Mesa {110.85) 95 4/S/11 Home Depot Costa Mesa 22.90 96 4/5/11 Home Depot Costa Mesa 16129 97 4/6/11 West Marine Newport Beach 117.07 98 4/7/11 Home Depot Costa Mesa 99.23 99 4/8/11 Crown Hardware Newport Beach 20.33 100 4/8/11 Crystaliner Corporation Costa Mesa 249.26 101 4/12J11 Crown Hardware Newport Beach 17.38 102 4/12111 West Marine Newport Beach 204,17 103 4/13/11 Crown Hardware Newport Beach 12.98 104 4/14/11 West Marine Newport Beach 193.53 SOS 4114/11 Crystaliner Corporation Costa Mesa 304.28 106 4/14/11 Home Depot Costa Mesa 76.47 107 4/15/11 Crystaliner Corporation Costa Mesa 315.59 108 4/18/11 Harbor Freight Tools orange 196.13 109 4118/11 West Marine Newport Beach 47.05 110 4/19/11 Crystallner Corporation Costa Mesa 124.79 111 4119/11 Ganahl Lumber Costa Mesa 90.93 112 4119/11 Plastic Sales Costa Mesa 291.45 113 4/20/11 Crown Hardware Newport Beach 33.63 114 4/20/11 West Marine Newport Beach 39.82 115 4/20/11 West Marine Newport Beach 522.00 116 4/21/11 West Marine Newport Beach 1,027.53 117 4/22/11 Home Depot Costa Mesa 53.83 118 4/22111 West Marine Newport Beach 6.17 2 of 7 SCHEDULE 2 Ref 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 150 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 Date at Purchase Vendor Location Amount 4/26/11 West Marine Newport Beach 162.25 4/26/11 Crystallner Corporation Costa Mesa 83.52 4/28/11 CrystalinerCorporatlon Costa Mesa 91.35 4/28/11 D'Angelo & Sons Costa Mesa 301.47 4/28/11 West Marine Newport Beach 10,61 4,924.68 5/2/11 Crown Hardware Newport Beach 56.96 5/3/11 Engineered Textile Products Allso Viejo 82.81 5/3/11 West Marine Newport Beach 522.00 5/4/11 West Marine Newport Beach 13.33 5/5/11 West Marine Newport Beach 107.70 5/6/11 Home Depot Costa Mesa 91.85 5/6/11 Crown Hardware Newport Beach 40.20 5/6/11 West Marine Newport Beach 293.62 5/6/11 Home Depot Costa Mesa 95.92 5/13/11 West Marine Newport Beach 1,289.78 5/16111 Home Depot Costa Mesa 106.47 S/20/11 West Marine Newport Beach 718.88 5/24/11 Crown Hardware Newport Beach 65.24 5/27111 West Marine Newport Beach 53.13 3,537.89 6/2/11 Crown Hardware Newport Beach 17.38 6/2/11 Crystallner Corporation Costa Mesa 97.38 613111 Ganahl Lumber Costa Mesa (90,93) 6/3/11 Ganahi Lumber Costa Mesa 181,85 6/3/11 Home Depot Costa Mesa 217.40 6/7/11 Crysta liner Corporation Costa Mesa 137.73 6/7/11 Hanle Depot Costa Mesa 170.81 6/7/11 Home Depot Costa Mesa 7.04 6/8111 West Marine Newport Beach 49.65 6/8/11 West Marine Newport Beach 97.64 6/8/11 Crystallner Corporation Costa Mesa 151,05 619111 West Marine Newport Beach L044,00 6/13/11 Crown Hardware Newport Beach 55.67 6/13/11 Crystaliner Corporation Costa Mesa 39.64 6113/11 Home Depot Costa Mesa 154.79 6/16/11 Crown Hardware Newport Beach 40.00 6/16/11 West Marine Newport Beach 133,22 6/16/11 West Marine Newport Beath 36.30 6/17/11 West Marine Newport Beach 72.55 6J17/11 Crystallner Corporation CA 135.56 6/18/11 West Marine Newport Beach 7.18 6120/11 West Marine Newport Beach 14.67 6/21/11 Crown Hardware Newport Beach 41.81 6/21/11 West Marine Newport Beach 168.56 6/22/11 Crystallner Corporation CA 188.30 6/22/11 West Marine Newport Beach 54,57 6/23/11 West Marine Newport Beach 69.43 6/23/11 Home Depot Costa Mesa 56.39 6/27/11 West Marine Newport Beach 605.47 6/27/11 Home Depot Costa Mesa 257.56 5/28/11 West Marine Newport Beach 431.04 4,643.71 7/1/11 West Marine Newport Beach 37.84 7/2111 Home Depot Costa Mesa 167.39 7/5/11 Crystaliner Corporation CA 34.91 7/5/11 Home Depot Costa Mesa 79.96 7/6/11 West Marine Newport Beads 3$.83 7/6/11 West Marine Newport Beach 21,66 3 of 7 SCHEDULE 2 4 of 7 SCHEDULE 2 Date of Ref Purchase Vendor Loeatlatt Amount 181 7/6/11 West Marine Newport Beach 152.11 182 717/11 West Marine Newport Beach 55.99 183 717/11 West Marine Newport Beach 37.64 184 7/7/11 West Marine Newport Beach 129.56 185 7/8/11 Crystaliner Corporation CA 405.68 186 7/8111 Home Depot Costa Mesa 203.2-3 187 7/8/11 West Marine Newport Beach 16.77 188 7/11/11 West Marine Newport Beach 126.79 189 7/12/11 Maurer Marine Costa Mesa 50.16 190 7/12/11 West Marine Newport Beach 330.70 191 7/13/11 West Marine Newport Beach 14,73 192 7/14/11 Crystaliner Corporation CA 50.91 193 7/14/11 West Marine Newport Beach 21.63 194 7/15/11 Crystaliner Corporation CA 156.83 195 7/1S/11 Maurer Marine Costa Mesa 75.48 196 7/15/11 Maurer Marine Costa Mesa 14,12 197 7115/11 Maurer Marine Costa Mesa 14,12 198 7115/11 West Marine Newport Beach 363,59 199 7/17/11 Crown Hardware Newport Beach 75.40 200 7118/11 Crown Hardware Newport Beach 22.82 201 7118111 West Marine Newport Beath 46.53 202 7119111 Maurer Marine Costa Mesa 119.89 203 7119/11 West Marine Newport Beach 204.31 204 7/20/11 West Marine Newport Beach 99.69 205 7/20/11 West Marine Newport Beach 6198 206 7122/11 West Marine Santa Barbara 13,77 207 7/25/11 West Marine Newport8each (27.35) 208 7/25/11 West Marine Newport Beach 165.35 209 7/2$/11 West Marine Newport Beach 40.69 210 7/26/11 West Marine Newport Beach 10.95 211 7/27111 Crown Hardware Newport Beach 36.60 212 7/28/11 West Marine Newport Beach 172.87 213 7129/11 Crystaliner Corporation CA 14.60 214 7/29/11 Home Depot Costa Mesa 165.03 215 7/29/11 West Marine Newport Beach 19,60 216 3,785.34 217 21.8 8/1/11 Crown Hardware Newport Reach 3.66 219 8/2/11 West Marine Newport Beach 669.15 220 812/11 crystallner Corporation CA 152.36 221 8/7/11 Crown Hardware Newport Beach 17.91 222 8/7/11 West Marine Newport Beach 15.78 223 8/8/11 CrMallner Corporation CA 658.30 224 818/11 D'Angelo & Sons Costa Mesa 23.81 225 8/10/11 Crystaliner Corporation CA 61,26 226 8/11/11 West Marine Newport Beach 233.14 227 8112/11 Home Depot Costa Mesa 262,38 228 8115/11 CrystalinerCorporatlon CA 207.04 229 8/16111 Crown Hardware Newport Beach 28.59 230 8/16/11 Crystaliner Corporation CA 212.43 231 8/16/11 West Marine Newport Reach 83.73 232 8/16/11 West Marine Newport Beach 866.31 233 8/17/11 Crown Hardware Newport Beach 14.77 234 8117111 West Marine Newport Beach 14.76 235 8/17/11 West Marine Newport Beach 2.70 236 8/18/11 Home Depot Costa Mesa 195.06 237 8/18/11 West Marine Newport Beach 5.01 238 8/18/11 West Marine Newport Beach 121.99 239 8119/11 West Marine Newport Beach 27.86 240 8119/11 Crown Hardware Newport Beach 21.54 241 8/19/11 West Marine Newport Beath 232,94 248 8/19111 Home Depot Costa Mesa (160.55) 4 of 7 SCHEDULE 2 S of 7 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 249 8/19/11 Home Depot Costa Mesa 198.95 244 8/19/11 Home Depot Costa Mesa 139.00 245 8/21/11 Home Depot Costa Mesa 93.16 246 8/23111 Crystaliner Corporation Costa Mesa 167.87 247 8/23/11 West Marine Newport Beach 159.11 248 8125/11 Northern Products Inc MA 132.30 249 8/25/11 West Marine Newport Beath 122.67 250 8/26/11 West Marine Newport Beach 34.99 251 8/31/11 West Marine Newport Beach 198.51 252 5,158.49 253 254 911/11 Maurer Marine Costa Mesa 224.65 255 9/1/11 West Marine Newport Beach 335.30 256 9/2/11 Home Depot Costa Mesa 114.DS 257 9/6/11 West Marine Newport Beach 134.48 258 9/7/11 West Marine Newport Beach 29.10 2S9 9/8/11 West Marine Newport Beach 197.16 260 9/9/11 Home Depot Costa Mesa 377.06 261 9/9/11 Crystaliner Corporation CA 277.56 262 9/9111 Home Depot Costa Mesa 91.07 263 9/9111 West Marine Newport Beach 256.11 264 9/12/11 Crown Hardware Newport Beach 100.15 265 9/12/11 West Coast Marine Service CA 10.98 266 9/13/11 Fiberglass Hawaii CA 52.78 267 9/13/11 Fiberglass Hawaii CA 366.39 268 9/13/11 Fiberglass Hawaii CA 853.42 269 9/13/11 Home Depot Costa Mesa 140,50 270 9/16/11 Crown Hardware Newport Beach 4.12 271 9/16/11 West Marine Newport Beach 301.06 272 9/17/11 Crown Hardware Newport Beach 53.86 273 9/17/11 Crown Hardware Newport Beach 27.26 274 9/17111 Home Depot Costa Mesa 260.10 275 9/19/11 Fiberglass Hawaii CA 1,144.21 276 9/21/11 Crown Hardware Newport Beach 118.42 277 9/22/11 Fiberglass Hawaii CA 917.78 278 9/22/11 Crown Hardware Newport Beach 17.22 279 9/22/11 Crystallner Corporation CA 132.53 280 9/22/11 West Marine Newport Beach 388.07 281 9/23/11 Crystallner Corporation CA 98,65 282 9/23/11 Home Depot Costa Mesa 54.62 283 9/26/11 Knot & Rope Supply DH 59.50 284 9/27/11 West Marine Newport Beach 261.14 285 7,399.30 286 287 1014/11 West Marine Newport Beach 4.43 288 10/6/11 Austin Hardwoods Santa Ana 77.36 289 10/6/11 Home Depot Costa Mesa 217.06 290 10/6/11 Home Depot Costa Mesa 2376 291 10/7/11 Crystaliner Corporation CA 253.64 292 10/10/11 Crown Hardware Newport Beach 31.84 293 19/10/11 West Marine Newport Beach 62.84 294 10/10/11 West Marine Newport Beach 7.22 29S 10/14/11 West Marine Newport Beach 95.57 296 10/14/11 West Marine Newport Beach 43.38 297 10/15/11 Home Depot Costa Mesa 100.41 298 10/17/11 Crystaliner Corporation Costa Mesa 68.21 299 10/18/11 Coastal Composite CA 2,550.18 3D0 10/19/11 CrystalinerCorporatlon Costa Mesa 21,66 301 10/19/11 Crystallner Corporation Costa Mesa 109.96 302 10/19/11 Home Depot Costa Mesa 420.30 303 10/19/11 West Marine Newport Beach 10.67 304 10/20/11 Home Depot Costa Mesa 25.57 S of 7 SCHEDULE 2 6 of 7 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 305 16/21/11 West Marine San Diego 159.52 306 10/21/11 West Marine Newport Beach 46.68 307 10/21/11 Crystaliner Corporation Costa Mesa 35.07 308 10/21/11 Home Depot Costa Mesa 28.76 309 10/24/11 Home Depot Costa Mesa (47.94) 310 10/24/11 Home Depot Costa Mesa 1.80 311 10/24/11 Home Depot Costa Mesa 190.01 312 10/25/11 Home Depot Costa Mesa 14.14 313 10/25/11 Home Depot Costa Mesa 11.35 314 10/25/11 Home Depot Costa Mesa 10.09 315 10/27/11 Crown Hardware Newport Beach 14,67 316 10/27/11 Home Depot Costa Mesa 30.77 317 10/28/11 West Marine Newport Beach 5.82 318 10/28/11 Home Depot Costa Mesa 67.12 319 10/31/11 Crystaliner Corporation CA 43,80 320 10/31/11 Home Depot Costa Mesa 264.14 321 4,999.5-- 322 323 11/4/11 Home Depot Costa Mesa 87.70 324 11/5/11 Home Depot Costa Mesa 427.73 325 11/7/11 Home Depot Costa Mesa (100.00) 326 11./8/11 Home Depot Costa Mesa 141,09 327 1118111 West Marine Newport Beach 183.27 328 11/11/11 Crystaliner Corporation Costa Mesa 380.14 329 11/14111 West Marine Newport Beach 133.09 330 11/14/11 Home Depot Costa Mesa 44.08 331 11/15/11 West Marine Newport Beach 49.01 332 11/15/11 Crystaliner Corporation Costa Mesa 104.25 333 11/18/11 West Marine Newport Beach 446.38 334 11/19111 Home Depot Costa Mesa 149.79 335 11/21/11 D'Angelo & Sons Costa Mesa 54.32 356 11/21111 Maurer Marine Costa Mesa 78.66 337 11/21/11 West Marine Newport Beach 114.25 338 11/21/11 Cryswliner Corporation Costa Mesa 73.00 339 11/22/11 Crown Hardware Newport Beach 13,52 340 11/22/11 Home Depot Costa Mesa 202.14 341 11/23111 Crown Hardware Newport Beach 23,69 342 11/23/11 West Marine Newport Beach 21,66 343 11/28/11 Rockier Woodwork Orange 40.92 344 11/28/11 Crown Hardware Newport Beach 7.11 345 2,675.80 346 347 1211111 West Marine Newport Beach 38.05 348 12/2/11 Crystalinercorporation Costa Mesa 39.49 349 12/5/11 Crown Hardware Newport Beach 43.08 350 1x/5/11 CrystalinerCorporation Costa Mesa 89.49 351 1215/11 Crown Hardware Newport Beach 43.08 352 12/6/11 dAngelo & Sons Costa Mesa 144,92 353 12/6/11 West Marine Newport Beach 37.56 354 12/7/11 West Marine Newport Beach 190.73 355 12/7/11 Ganahl Lumber Costa Mesa 87,13 356 12/7/11 Home Depot Costa Mesa 57.34 357 12/8111 Crystaliner Corporation Costa Mesa 262.43 358 12/8/11 West Marine Newport Beach 164.21 359 12/9/11 Crown Hardware Huntington Beach 43.08 360 12/9/11 West Marine Newport Beach 38,66 361 1219/11 West Marine Newport Beach 59.79 362 12/11/11 Home Depot Costa Mesa 162.02 353 12/13/11 West Marine Newport Beady 25.94 364 12/13/11 Crystaliner Corporation Costa Mesa 178.70 365 12/13/11 Home Depart Costa Mesa 13.44 366 12/16/11 Crown Hardware Huntington Beach 20.14 6 of 7 SCHEDULE 2 361 382 383 Totals Amount 59.22 27.99 27.99 51.69 299.44 86.95 84.14 125.59 130,31 177.79 31.52 66.64 87.67 71.49 3,077.71 47,947.01 7 of 7 SCHEDULE 2 Date of Ref Purchase Vendor Location 367 12/16/11 West Marine Newport Beach 368 12/18/11 Home Depot Costa Mesa 369 12/18/11 Home Depot Costa Mesa 370 12/21/11 Crown Hardware Huntington Beach 371 12/21/11 Crystaliner Corporation Costa Mesa 372 12121/11 Crystaliner Corporation Costa Mesa 373 12/21/11 West Marine Newport Beach 374 12/22/11 Home Depot Costa Mesa 375 12/27/11 Home Depot Costa Mesa 376 12/29/11 Victory foam, Inc CA 377 12/29/11 West Marine San Diego 378 12/29/11 West Marine Newport Beach 379 12/29/11 Home Depot Costa Mesa 380 12/30/11 Home Depot Costa Mesa 361 382 383 Totals Amount 59.22 27.99 27.99 51.69 299.44 86.95 84.14 125.59 130,31 177.79 31.52 66.64 87.67 71.49 3,077.71 47,947.01 7 of 7 SCHEDULE 2 HANEICH & COMPANY CERTIFIED PUBUIC ACCOUNTANTS Source., Credit Cord Purchases NEWPORT AQUATICS CENTER ANALYSIS OF SUPPLY PURCHASES PAID BY CREDIT CARDS YEAR 2012 1 of 7 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 1 1/3/12 West Marine Newport Reach 191.56 2 1/4/12 Crysta liner Corporation Costa Mesa 209,79 3 1/6/12 Home Depot Costa Mesa 87.04 4 1/7/12 West Marine Newport Beach 37,11 5 1/9/12 Crown Hardware Huntington Beach 10.78 6 1/10/12 Home Depot Costa Mesa 135.30 7 1/11/12 Crown Hardware Huntington Beach 14.65 a 1/11/12 West Marine Newport Beach 478.36 9 1/14/12 Home Depot Costa Mesa 29.59 10 1/17112 Crown Hardware Huntington Beach 50.02 11 1/17/12 Crown Hardware Huntington Beach 46.30 12 1/17/12 Crystallner Corporation Costa Mesa 21.66 13 1/17/12 Home Depot Costa Mesa 94.37 14 1/17/12 West Marine Newport Beach 81.48 15 1/18112 Crystallner Corporation Costa Mesa 210.81 16 1/18/12 Crown Hardware Huntington Beach 39.85 17 1/18/12 Home Depot Costa Mesa 86.37 18 1/19/12 West Marine Newport Beach 216.89 19 1/20/12 Home Depot Costa Mesa 51.53 20 1/20/12 West Marine Newport Beach 81.87 21 1/21/12 Michaels Costa Mesa 24,49 22 1/21/12 West marine Newport Beach 38,35 23 1/22/12 Home Depot Costa Mesa 52.64 24 1/23/12 Crystallner Corporation Costa Mesa 181.61 25 1/24/12 Home Depot Costa Mesa 136,83 26 1/27/12 Crystallner Corporation Costa Mesa 36.10 27 1/30/12 D'Angelo &Sorts Costa Mesa 13.20 28 1/30/12 West Marine NewpartBeach 121.813 29 1/30/12 Home Depot Costa Mesa 49.04 30 1/31/12 D'Angelo & Sons Costa Mesa 175.40 31 3,004.87 32 33 211112 Home Depot Coria Mesa 174.29 34 Z/1/1Z Sher -Fab Unlimited, Inc CA 228.71 35 2/2/12 West Marine Newport Beach 94,83 35 2/5/12 Crown Hardware Newport Reach 27.44 37 2/6/12 CrystalinerCorporation Costa Mesa 61.26 38 2/7/12 Maurer Marine Costa Mesa 442.84 39 2/7/12 West Marine Newport Beach 26.90 40 2/8/12 Crown Hardware Newport Beach 36.59 41 2/8/12 Crown Hardware Newport Beach 19.36 42 Z/8/12 Crown Hardware Newport Beach 37.66 43 2/8/12 West Marine Newport Beech 80.71 44 2/9/12 Crown Hardware Newport Beach 20.43 45 2113/12 Victory Foam, Inc CA 2.078,50 45 2/13/12 D'Angelo & Sons Costa Mesa 209.09 47 2/14/11 Crown Hardware Newport Beach 1.72 48 2/14/12 Home Depot Costa Mesa 67.75 49 2/14112 Home Depot Santa Ana 31.22 50 2/14/12 West Marine Newport Beach 50.74 51 2125/12 West Marine Newport Beach 254.10 52 2/16/12 Crown Hardware Newport Beach 96.94 53 2/18/12 Home Depot Costa Mesa 210.82 54 2/23/12 West Marine Newport Beach 339.70 SS 2/24/12 Crystallner Corporation Costa Mesa 176.39 56 2/24/12 Home Depot Costa Mesa 7.08 57 2/27/12 Bosun Supplies Inc NI 71,33 58 2/27/12 Crown Hardware Newport Beach 163.66 59 2128/12 Crystallner Corporation Costa Mesa 196.27 60 2/28/12 West Marine Newport Beach 114.09 fir 2/28/12 West Marine Newport Beach 21.60 1 of 7 SCHEDULE 2 2 of 7 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 62 5,344.02 63 64 3/2/12 Home Depot Costa Mesa 167.73 65 3/9/12 Crown Hardware Newport Beach 20.56 66 3/9/12 CrystallnerCorporation Costa Mesa 43.69 67 3/9/12 Home Depot Costa Mesa 28.33 68 3/12/12 West Marine Newport Beach 151.19 69 3/12/12 Home Depot Costa Mesa 8.16 70 3/13/12 West Marine Newport Beach 100.65 71 3/15/12 West Marine Newport Beach 50.57 72 3/16/12 CrystallnerCorporation Costa Mesa 102.15 73 3/16/12 Home Depot Costa Mesa 33.29 74 3/19/12 Crystaiiner Corporation Costa Mesa 43.48 75 3/19/12 Home Depot Costa Mesa 76.14 76 3/19/12 West Marine Newport Beach 12.46 77 3/19/12 West Marine Newport Beach 9.45 78 3/20/12 Crown Hardware Newport Beach 19.08 79 3/21/12 West Marine Newport Beach 127.54 80 3/22/12 West Marine Newport Beach 141.79 81 3/23/12 Crystaliner Corporation Costa Mesa 61.26 82 3/23/12 Stoll Engine Co Costa Mesa 15.12 83 3/23/12 West Marine Newport Beach 166.70 84 3/27/12 CrystallnerCorporation Costa Mesa 200.52 85 3/27/12 Home Depot Costa Mesa 45.46 86 3/28/12 West Marine Newport Beach 40.97 87 3/31/12 West Marine Newport Beach 7.10 88 1,674.39 89 90 412/12 Crown Hardware Newport Beach 23.65 91 4/3/12 Crystaliner Corporation Costa Mesa 438.38 92 4/4112 Hanks Electrical Supplies Costa Mesa 187.12 93 4/5/12 Crown Hardware Newport Beach 43.04 94 4/5/12 Crown Hardware Newport Beach 22.60 95 4/5/12 Hanks Electrical Supplies Costa Mesa 30,71 96 4/5/12 Home Depot Costa Mesa 39.34 97 4/6/12 Crown Hardware Newport Beach 43.04 98 4/6/12 West Marine Newport Beach 19.63 99 4/9/12 Crystaliner Corporation Costa Mesa 300.57 100 4/9112 Home Depot Costa Mesa 50.94 1D1 4111/12 West Marine Newport Beach 73.84 102 4/13112 Home Depot Costa Mesa 63.51 103 4/16/12 Home De pot Costa Mesa 84.39 104 4/16/12 West Marine Newport Beach 114.48 105 4/17/12 West Marine Newport Beach 142.73 106 4/17112 Crown Hardware Newport Beach 27.47 107 4/17/12 Ganahl Lumber Costa Mesa 170.87 108 4/17/12 West'Marine Newport Beach 74.68 109 4/18/12 West Marine Newport Beach 53.54 110 4/19/12 Home Depot Costa Mesa 70.63 111 4/20112 Ganahl Lumber Costa Mesa 85.43 112 4122/12 Home Depot Costa Mesa 22.60 113 4123/12 West Marine Newport Beach 48.34 114 4/23/12 West Marine Newport Beach 278.00 115 4/24/12 West Marine Newport Beach 64.52 116 4/25112 Crown Hardware Newport Beach 8.05 117 4/25/12 West Marine Newport Beach 226.44 118 4/25/12 Crown Hardware Newport Beach 9.14 119 4/25/12 Industrial Mtl Supply CA 106.02 120 4/25112 West Marine Newport Beach 1.87 121 4/26/12 Home Depot Costa Mesa 35.48 122 4/26/12 Industrial Mtl Supply CA 75.52 123 4/26/12 West Marine Newport Beach 47.10 124 4/27/12 West Marine New pc rt Beach 249.47 125 31333.15 126 127 5/1/12 Crown Hardware Newport Beach 14.S4 128 5/1/12 Maurer Marine Costa Mesa 108.63 2 of 7 SCHEDULE 2 3 of 7 SCHEDULE 2 Date of Aef purchase Vendor Location Arrwunt 129 5/1112 CrystaiIner Corporation Costa Mesa 61.74 130 5/1/12 Home Depot Costa Mesa 21,52 131 511/12 Mar Vac Electronics Costa Mesa 38.21 132 5/1/12 West Marine Newport Beach 173.15 133 5/2/12 Crown Hardware Newport Beach 10.98 134 512112 West Marine Newport Beach 84.17 135 5/2/12 Ganahl Lumber Costa Mesa 85,43 136 S/2/12 West Marine Newport Beach 245,98 137 S/3/12 Home Dapot Costa Mesa 139,44 138 5/4/12 Home Depot Costa Mesa 8.85 139 5/4/12 West Marine Newport Beach 175.73 140 5/7/12 West Marine Newport Beach 153.67 241 5/8/12 West Marine Newport Beach 44.76 141 5/8/12 West Marine Newport Beach 588.25 143 5/9112 West Marine Newport Beach 53.57 144 5/9/12 West Marine Newport Reach 52.11 145 5/9112 West Malrine Newport Beach 22.15 146 5114/12 Home Depot Costa Mesa 233.26 147 5/10/12 Mar Vac Ffect r o n(cs; Costa Mesa 4932 148 5/11/12 West Marine Newport Beach {579.03) 149 5/16/12 Home Depot Costa Mesa 151.21 150 5/16/12 West Marine Newport Beach 258.68 151 5/17/12 West Marine Newport Beach 207.00 152 5/18/12 West Marine Newport Beach 107.86 153 5/102 Crystallner Corporation Costa Mesa 134.80 154 5121/12 West Marine Newport Beach 212.90 155 5/21,/12 Crystaliner Corporation Costa Mesa 112.98 156 5/21/12 Home Depot Costa Mesa 16.05 157 5/21/12 west Marine Newport Beach 7.15 258 5/23,x12 West Marine Newport Beach 446.91 159 5/24/12 Home Depot Costa Mesa 52.47 160 5/24/12 Crown Hardware Newport Beach 69.98 161 5124/12 West Marine Newport Beach 411.06 162 5124112 West Marine Newport Beach 124,99 163 5/24/12 West Marine Newport Beach 171.45 164 5/30/12 West Marine Newport seach 80,39 165 5/30/17 West Marine Newport Beach 413.05 166 5/31/12 Crown Hardware Newport Beach 5.81 167 5131/12 West Marine Newport Beach 22,75 168 5/31/12 Paragon Plastics Santa Ana 244.59 169 5,037.92 170 171 6/1/12 Home oepot Costa Mesa 46.51 172 6/1/12 West Marine NewportBeach 38.75 173 6/4/12 West Marine Newport Beach 106.24 174 6/5/12 West Marine Newport Beach 9.31 275 6/6/13 West Marine Newport Beach 339,77 176 6/6/12 West Marine Newport Beach 20.04 177 6/6/12 Home Depot Costa Mesa 272.33 178 6/7/12 West Marine Newport eearh 94,S1 179 6/8/12 West Marine Newport Beach 2,712.84 120 6/11/12 West Marine Newport Beach 10134 181 6/12/12 Hame Depot Costa Mesa 24.75 182 6/12112 West Marine Newpnrt Beach 16.30 183 6/13112 Crown Hardware NewporLeeach 31.45 184 6/14/12 Crown Hardware Newport Beach 4.69 185 6/15/12 Crystallner Corporation Costa Mesa 163.46 185 6118/12 West Marine Newport Beach 209,62 187 6121112 Crymllner Corporation Costa Mesa 61.26 188 6/21112 West Marine Newport Beach 5.08 189 6/22/12 Home Depot Costa Mesa 221.56 190 6/25112 Crown Hardware Newport Beach 11.46 191 6/25/12 West Marine Newport Beach 44.35 142 6/25/22 west Marine Newport Beach 466,20 193 6/25/12 West Marine Newport Beach 167.77 194 6/25/12 West Marine Newport Beach 110.74 195 6/27/12 West Marine Newport Beach 87.61 3 of 7 SCHEDULE 2 4 of 7 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 196 6/17/12 Austin Hardwoods Santa Ana 622.12 197 6/27/12 Austin Hardwoods Santa Ana 11.64 198 6/28/12 Home Depot Costa Mesa 425.80 199 6/28/12 industrial Mtlsuppty CA 9155 200 6/29/12 GanahlLumber Costa Mesa 10.62 201 6/29/12 Crown Hardware Newport Beach 86.15 202 6,S44.18 203 204 7/2/12 Home Depot Costa Mesa 216.84 205 7/3/12 Home Depot Costa Mesa 106.67 206 7/5/12 West Marine Newport Beach 195.62 207 7/6/12 Crystaliner Corporation Costa Mesa 29.09 208 7/11/12 Crystaliner Corporation Costa Mesa 25.32 209 7/11/12 Crystaiiner Corporation Costa Mesa 160.39 210 7/16/12 CTI Abrasives Carbide Santa Ana 264.53 211 7/16/12 Crystaliner Corporation Costa Mesa 147.40 212 7/16/12 Home Depot Costa Mesa 57.97 213 7/16/12 West Marine Newport Beach 65.70 214 7/17/12 D'Angelo & Sons Costa Mesa 152,08 215 7/18/12 Crystallner Corporation Costa Mesa 136.30 216 7/19/12 Home Depot Costa Mesa 71.21 217 7121/12 West Marine Newport Beach 47.56 218 7/23/12 Crystallner Corporation Costa Mesa 136.53 219 7/23/12 West Marine Newport Beach 67.52 220 7/24/12 Crystaliner Corporation Costa Mesa 81.89 221 7/24/12 West Marine Newport Beach 22.09 222 7/27/12 Crown Hardware Newport Beach 32,06 223 7/27/12 Crown Hardware Newport Beach 10.76 224 7/27112 Home Depot Costa Mesa 65.42 225 7/27/12 Home Depot Costa Mesa 0,60 226 7/30/12 Home Depot Costa Mesa 239.87 227 7/31/12 Home Depot Saha Ana 173.28 228 2,-'06.70 229 230 8/1/12 Crown Hardware NewportBeach 22.60 231 $/1/12 Crown Hardware Newport Beach 32.31 232 8/1/12 Home Depot Costa Mesa 114,25 233 811/12 Home Depot Costa Mesa 65,42 234 8/1/12 Home Depot Santa Ana 160.07 235 8/1/12 West Marine Newport Beach 173,18 236 8/1/12 West Marine Newport Beach 85.81 237 8/3/12 Crystaliner Corporation Costa Mesa 151.66 238 8/6/12 Home Depot Costa Mesa (75.39► 239 8/6/12 Home Depot Costa Mesa 24,70 240 8/6/12 Home Depot Costa Mesa 183.79 241 8/7/12 West Marine Newport Beach 396.46 242 818/12 West Marine Newport Beach 152.15 243 8/9/12 West Marine Newport Beach 295.31 244 8/9/12 Home Depot Costa Mesa 65.34 245 B/9/12 Crystaliner Corporation Costa Mesa 375.40 246 8/9/12 West Marine Newport Beach 24.50 247 8/10/12 Crystaliner Corporation Costa Mesa 99,99 248 8/13/12 Crvsta%ner Corporation Costa Mesa 389.57 249 8/13/12 West Marine Newport Beach 122.81 250 8/14/12 West Marine Newport Beach 190.69 251 8/14112 Home Depot Costa Mesa 120.92 252 8/17/12 Home Depot Costa Mesa 75.62 253 8/17112 West Marine Newport Beach 13.38 254 8/20/12 Home Depot Costa Mesa 154.49 255 8/21/12 West Marine Newport Beach 140.16 256 8/13/12 Crown Hardware Newport Beach 19,92 257 8/23112 Home Depot Costa Mesa 37.86 258 8/23/12 West Marine Newport Beach 188.16 259 8/24/12 Crown Ace Hardware Newport Beach 86,16 260 8124/12 West Marine Newport Beach 4,87 261 8/27112 Crystaliner Corporation Costa Mesa 82.70 262 8127/12 Home Depot Costa Mesa 15.03 4 of 7 SCHEDULE 2 5 of 7 SCHEDULE 2 Date of . Ref Purchase Vendor Location Amount 263 8/27/12 West Marine Newport Beach 61.18 264 8/30/12 Horne Depot Costa Mesa 10.21 265 4,061.16 266 267 9/1/12 Home Depot Costa Mesa 200.36 268 9/3/12 Home Depot Costa Mesa 182.10 269 9/4/12 West Marine Newport Beach 257.15 270 9/4/12 West Marine Newport Beach 161.19 271 9/5/12 Crown Ace Hardware Newport Beach 97.04 272 9/5/12 West Marine Newport Beach 80,17 273 917/12 MarVac Electronics Costa Mesa 44.95 274 9/10/12 Crown Ace Hardware Newport Beach 51.10 275 9/11/12 West Marine Newport Beach 221.47 276 9/11/12 Home Depot Costa Mesa 139.79 277 9/12/12 West Marine Newport Beath 161.32 276 9/13/12 West Marine Newport Beach 4.59 279 9113/12 CrnwnAoe Hardware Newport Beath 10.76 280 9/16/12 Home Depot Costa Mesa 192.87 2B1 9/18/12 Hanks Electrical Supplies Costa Mesa 129.30 2B2 9/19/12 Harbor Freight Toots Orange 21.54 283 9120/12 Crown Ace Hardware Newport Beach 72.87 284 9/20/12 West Marine Newport Beach 18.30 285 9/24/12 Crown Ace Hardware Newport Beach 92.61 286 9/26112 Linco Casters Santa Ana 154.73 287 9/27/12 Crown Ate Hardware Newport Beach 185.05 288 9/29112 Home Depot Costa Mesa 80.50 289 2,SS9.76 290 291 10/1/12 Crown Ace Hardware Newport Beach 56.28 292 1012/12 Home Depot Costa Mesa 22.36 293 10/3/12 Northern Products Inc MA 136.20 294 10/3/12 Crystallner Corporation Costa Mesa 234.30 295 10/4/12 Home Depot Costa Mesa 44,15 296 10/4/12 West Marine Newport Beach 184.68 297 10/5/12 Home Depot Costa Mesa 62.36 298 10/9/12 CrystalinerCorporation Costa Mesa 345.28 299 10/9/12 Envirosafety Products CA 90.35 3DD 10/10/12 Crown Ace Hardware Newport Beach 38.10 301 10/11/12 Crown Ace Hardware Newport Beach 6.57 302 10/11/12 Home Depot Costa Mesa 13.58 303 10/12/12 Crown Are Hardware Newport Beach 12.00 304 10/12/12 Hanks Electrical Supplies Costa Mesa 191.87 305 1011S/12 Hlgh-Tech Coatings, Inc Santa Ana 445.20 306 10/15/12 D Angelo Costa Mesa 193.58 307 10/15/12 Home Depot Costa Mesa 43,43 308 10/16/12 West Marine Newport Beach 8.34 309 10/18/12 AJ Wholesale CA 970.92 310 10/18/12 West Marine Newport Beach 534.01 311 10/18/12 Home Depot Costa Mesa 74.22 312 10/18/12 West Marine Newport Beach 84.27 313 10/19112 west Marine Newport Beach 103.71 314 10/22/12 Crystaiiner Corporation Costa Mesa 41.59 315 10/22/12 Crystaliner Corporation Costa Mesa 115.72 316 10/23/12 CrawnAce Hardware Newport Beach 5,92 317 10/23/12 Crown Ace Hardware Newport Beach 40.92 318 10/23/12 Crown Are Hardware Newport Beach 1.62 319 10/23/12 Home Depot Santa Ana 243,07 320 10/24/12 Home Depot Costa Mesa 57.97 321 10/24/12 Crown Hardware Newport Beach 8.72 322 10/25/12 Crown Ace Hardware Newport Beach 47.12 323 10/25/12 West Marine Newport Beach $1.62 324 10/25/12 Berry Sheet Metal Tustin 592,13 325 10/26/12 Hanks ElectriwlSupplies Costa Mesa 15.72 326 10/26/12 Industrial MU Supply Irvine 101.22 327 10/29/12 Home Depot Costa Mesa 550112 328 10/29/12 West Marine Newport Beach 55.86 329 10/30/12 Crown Ace Hardware Newport Beach 50.36 5 of 7 SCHEDULE 2 6 of 7 SCHEDULE 2 Date of Ref Pumhese Vendor Location Amount 330 5,905.44 331 332 11/1/12 Home Depot Costa Mesa 417,81 333 11/1/12 Home Depot Costa Mesa 143,93 334 11/2/12 West Marine Newport Beach 40,74 335 11/6/12 Home Depot Costa Mesa 100.54 336 11/9/12 Crown Ace Hardware Newport Beach 14.63 337 11/9/12 Crystallner Corporation Costa Mesa 107.32 338 11/9/12 West Marine Newport Beach 151.93 339 11/12./12 Crown Ace Hardware Newport Beach 54.92 340 11/12/12 Home Depot Costa Mesa 194.81 341 11/13/12 CrystalinerCorporation Costa Mesa 52.04 342 11/13/12 Crystallner Corporation Costa Mesa 336.93 343 11/14/12 Home Depot Costa Mesa 178.12 344 11/15/12 Crown Ace Hardware Newport Beach 12.91 345 11/15/12 Hanks Electrical Supplies Costa Mesa 190.59 346 11/15/12 Home Depot Costa Mesa 159.33 347 11/15/12 Industrtal MtI Supply Imine 95.77 348 11/15/12 West Marine Newport Beach 335.84 349 11/1S/12 West Marine Newport Beach 40,64 350 11/16/12 Crown Ace Hardware Newport Beach 40.58 3S1 11/16/12 Industrial Mt1 Supply Irvine 122.02 352 11/19/12 Crown Ace Hardware Newport Beach 14.40 353 11/19/12 Industrial Md Supply Irvine 39.17 354 11/19/12 West Marine Newport Beach 53.74 355 11/20/12 CrystalinerCorporation Costa Mesa 89.22 356 11/20/12 Home Depot Costa Mesa 77.82 357 11/21/12 Crown Ace Hardware Newport Beach 76.46 358 11/21/12 D'Angelo & Sons CA 167.01 359 11/21/12 Industrial Mtl Supply Irvine 158,821 360 11/21/12 IndustrialMtlSupply Irvine 139.26 361 11/21/12 West Marine Newport Beach 12.93 362 11/25/12 Home Depot Costa Mesa (31.86) 363 11/25/12 Home Depot Costa Mesa 101.95 364 11/26/12 Home Depot Costa Mesa 63.99 365 11/26/12 CrystalinerCorponation Costa Mesa 158.82 366 11/27/12 Home Depot Costa Mesa 158.80 367 13/28/12 West Marine Newport Beach 481.18 368 11/28/12 West Marine Newport Beach 95.95 369 11/30/12 Home Depot Costa Mesa 120.10 370 4,551.48 371 372 12/1/12 Home Depot Costa Mesa 130.28 373 12/3/12 Crown Ace Hardware Newport Beach 13.46 374 12/5/12 West Marine Newport Beach 124.73 375 12/6/12 Crystallner Corporation Costa Mesa 489.16 376 12/9/12 Home Depot Costa Mesa (75.39) 377 12/9/12 West Marine Newport Beach 305.89 378 12/10/12 West Marine Newport Beach 51,36 379 12/10/12 Crystaliner Corporation Costa Mesa 636.13 380 12/11/12 dome Depot Costa Mesa 187.82 381 12/11/12 Home Depot Costa Mesa 39.00 382 12/13/12 West Marine Newport Beach 190.12 383 12/14/12 Revere Supply Company 1 695,42 384 12/14/12 Crown Hardware Newport Beach 23.80 385 12/14/12 West Marine Newport Beach 120.95 386 12/16/12 West Marine Newport Beach 708,62 387 12/17/12 West Marine Newport Beach 105,12 388 12/19/12 D'Angelo & Sons Costa Mesa 34,81 389 12/20/12 Stoll Engine Co Costa Mesa 31,20 390 12/20/12 West Marine Newport Beach 156.15 391 12/20/12 West Marine Newport Beach 275.04 392 12/23/12 Home Depot Costa Mesa 81.70 393 12/26/12 Crown Ace Hardware Newport Beach 19,92 394 12/28/12 West Marine Newport Beach 50.20 395 12/29/12 West Marine Newport Beach 89.65 396 12/30/12 Home Depot Costa Mesa 234.56 6 of 7 SCHEDULE 2 Location Amount Costa Mesa 79.16 CA 120.49 4,923.35 401 Totals 49,446.42 7of7 SCHEDULE 2 Date of Ref Purchase vendor 397 12/31/12 Home Depot 398 12131/12 Paypal'Maxmarineel 399 AAO Location Amount Costa Mesa 79.16 CA 120.49 4,923.35 401 Totals 49,446.42 7of7 SCHEDULE 2 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS ANALYSIS OF SUPPLY PURCHASES Source: CredaPAID BY CREDIT CARDSCprd Purchases YEAR 2013 1 of $ SCHEDULE 2 Date of Rei Purchase vendor location Amount 1 1/2/13 West Marine Newport Beach 334,62 2 1/2/13 Sher -Fab Unlimited CA , 86,06 3 1/3/13 Home Depot Costa Mesa 23.86 4 1/3/13 Sher -Fab Unlimited CA 161.72 5 1/3/13 West Marine Newport Beach 178,02 6 1/3/13 West Marine Newport Beach 83.92 7 1%4/13 West Marine Newport Beach 198,85 8 1/5/13 Home Depot Costa Mesa 332.04 9 1/6/13 Home Depot Costa Mesa 38,85 10 1/7/13 Crown Hardware Newport Beach 21.16 11 1/8/13 West Marine Newport Beach 155.22 12 1/8/13 Home Depot Costa Mesa 30.69 13 1/6/13 West Marine Newport Beach 96,80 14 1/9/13 Crown Ace Hardware Newport Reach 38.52 15 119/13 West Marine Newport Reach 149.71 16 1/9/13 larnestown Distributors RI 56-48 17 1/10/13 Bainbridge Imernatlonal Huntington Beach 41.60 18 1/10/13 West Marine Newport Beach 48,84 19 1/11/13 Crown Ace Hardware Newport Beach 37.21 20 1/11/13 West Marine Newport Beach 129.34 21 1/11/13 West Marine Newport Beach 113.73 22 1/13/13 Home Depot Costa Mesa 46.72 23 1/14/13 Crown Ace Hardware Newport Reach 69,04 24 1/14/13 West Marine Newport Beach 123.79 25 1/15/13 Crown Ace Hardware Newport Beach 7.55 26 1/15/13 Revchem Compasites Costa Mesa 446.26 27 1/15/13 West Marine Newport Beach 60.30 28 1/15/13 Ganahl Lumber Anaheim 109,19 29 1/15/13 West Marine Newport Reach 22,78 30 1/16/13 West Marine Newport Beach 158.34 31 1/17/13 RevchemComposites Costa Mesa 72,09 32 1/17/13 Ganahl Lumber Costa Mesa 94,07 33 1/17/13 paragon Plastics Santa Ana 17525 34 1/17/13 victory Foam, Inc CA 231.02 35 1/18/13 Home Depot Costa Mesa 61,60 36 1/18/13 West Marine Newport Beach (148.64) 37 1/19/13 Home Depot Costa Mesa 93.23 38 1/21/13 Ganahl Lumber Costa Mesa 64,89 39 1/21/13 West Marine Newport Beach 161.13 40 1/22/13 Ganahl Lumber Costa Mesa 124,58 41 1/22/13 Ganahl Lumber Costa Mesa 45.07 42 1/22/13 Wert Marine Newport Beach 705,77 43 1/22/13 West Marine Newport Beach 103,22 44 1/23/13 West Marine Newport Beach 419,86 4S 1/24/13 Home Depot Costa Mesa 289,17 46 1/24/13 West Marine Newport Beach (3a.44) 47 1/2S/13 Home Depot Costa Mesa 151,75 48 1/25/13 West Marine Newport Beach 37.72 49 1/25113 West Marine Newport Beach 76.12 5o 1127113 Home Depot Costa Mesa 1234 51 1/26/13 D'Angelo Costa Mesa 453,92 S2 1/28/13 Home Depot Costa Mesa 310,44 S3 1/28/13 Home Depot Costa Mesa 63,59 54 1/28113 Crown Hardware Newport Beach 17.83 55 1/28/13 West Marine Newport Beach 83.31 56 1/29/13 West Marine Newport Beach 159.31 57 1/30/13 Crown Ace Hardware Newport Beach 11.33 58 1/30/13 Home Depot Costa Mesa 11,85 59 1/30113 West Marine Newport Reach 36.13 60 1/30/13 West Marine Newport Beach 209.46 61 1/31/13 West Marine Newport Beach 74,23 1 of $ SCHEDULE 2 2 of 8 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 62 1/31/13 West Marine Newport Beach 80.23 63 7,693.94 64 65 2/1/13 Revchem Composites Costa Mesa 71.44 66 2/1/13 West Marine Newport Beach 10.69 67 2/4/13 Home Depot Costa Mesa 176,49 58 2/5/13 Home Depot Costa Mesa 63,49 69 2/5/13 West Marine Newport Beach 401.09 70 2/5/13 West Marine Newport Beach 97.20 71 2/5/13 Home Depot Costa Mesa 82,87 72 2/5/13 Revchem Composites Costa Mesa 387,88 73 2/6/13 Horne Depot Costa Mesa 699.84 74 2/6113 West Marine Newport Beach 93.45 75 2/7/13 West Marine Newport Beach 49,69 76 2/7/13 Home Depot Costa Mesa 148.19 77 2/7113 Revchem Composites Costa Mesa 177.66 78 2/7/13 West Marine Newport Beach 164.49 79 2/7/13 West Marine Newport Beach 33.91 80 2/7/13 West Marine Newport Beach 5.97 81 2112/13 West Marine Newport Beach 12.45 82 2/15/13 West Marine Newport Beach 178.82 83 2118/13 Revchem Composites Costa Mesa 297.97 84 2/18/13 West Marine Newport Beach 78,79 85 2/18/13 West Marine Newport Beach 61.17 86 2118/13 West Marine Newport Beach 1.53 87 2118/13 West Marine Newport Beach 219,18 88 2/19/13 West Marine Newport Beach 76,42 89 2/19/13 West Marine Newport Beach 102.05 90 2/20/13 Crown Ace Hardware Newport Beach 10.23 91 2/20/13 Austin Hardwoods Santa Ana 28,23 92 2/20/13 West Marine Newport Beach 138.07 93 2/21J13 Crown Ace Hardware Newport Beach 50,05 94 2/21/13 Crown Ace Hardware Newport Beach 110.12 95 2/21/13 Home Depot Costa Mesa 377.98 96 2/22113 Crown Ace Hardware Newport Beach 94,46 97 2/22/13 Revchem Composltes Costa Mesa 110,72 98 2/22/13 West Marine Newport Beach 148,64 99 2122/13 Revchem Composites Costa Mesa 65,12 100 2/22/13 Victory Foaim. Inc CA 270,40 101 2125/13 Sher-Fab Unlimited, Inc CA 240.35 102 2/25/13 Home Depot Costa Mesa 29,47 103 2/25/13 West Marine Newport Beach (306.34) 104 Z/26/13 Crown Ace Hardware Newport Beach 19.79 105 2/26/13 Maurer Marine Inc Costa Mesa 44.16 106 2/26/13 West Marine Newport Beach 103.11 107 2/27/13 Hbrson Metal Finishing CA 200.00 108 2/27113 Home Depot Costa Mesa 232,48 109 Z/Z7/13 West Marine Newport Beach 150,76 110 5,821.53 111 112 3/1/13 Horne Oepot Costa Mesa 274,14 113 3/1/13 Home Depot Costa Mesa 73,44 114 3/1113 West Marine Newport Beach 73,27 115 3/4/13 RevchemComposltps Costa Mesa 102,60 116 3/4113 Crown Hardware Newport Beach 30.19 117 315/13 West Marine Newport Beach 159.69 118 3/5/13 Home Depot Casta Mesa 32.69 119 3/6111 West Marine Newport Beach 188,76 120 317/13 West Marine Newport Beach 381.45 121 3/8/13 Crown Ace Hardware Newport Beach 58,29 122 3/8/13 Crown Hardware Newport Beach 2.59 123 3/8/13 Industrial MV Supply Irvine 73.04 124 3/8/13 Industrial Mtt Supply Irvine 55.38 125 318/13 West Marine Newport Beach 15.96 126 3/9113 Home Depot Costa Mesa 60,39 127 3111/13 West Marine Newport Beach 71,09 128 3/11113 Crown Hardware Newport Beach 10.62 2 of 8 SCHEDULE 2 Ref 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 1167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 196 187 188 189 190 191 192 193 194 195 Date of Purchase 3111/13 3/11/13 3/12/13 8/13/13 3/13/13 3/13/13 3/14/13 3/15/13 3/15/13 3/15/13 3/17/13 3/17/13 3/18/13 3/19/13 3/19/13 3/19113 3/20/13 3/Z1/13 3/21/13 3/Z1/13 3/22113 3122/13 3/25/13 3/25/13 3/28/13 3/28113 3!29/13 3/29/13 3/30/13 3131/13 Vendor West Marine West Marine West Marine Revchem Composites West Marine West Marine West Marine D'Angelo West Marine Home Depot Home Depot Home Depot West Marine Crown Ace Hardware Maurer Marine West Marine West Marine Home Depot Jamestown Distributors West Marine Crown Ace Hardware Shippers Supply West Marine West Marine Maurer Marine West Marine Home Depot Home Depot Home Depot West Marine Location Newport Beach Newport Beach Newport Beach Costa Mesa Newport Beach Newport Beach Newport Beach Costa Mesa Newport Beach Costa Mesa Costa Mesa Costa Mesa Newport Beach Newport Beach Costa Mesa Newport Beach Newport Beach Costa Mesa RI Newport Beach Newport Beach DH Newport Beach Newport Beach Costa Mesa Newport Beach Costa Mesa Costa Mesa Costa Mesa Newport Beach Amount 106.C13 22.14 27,39 178.04 9.60 86.41 (87.92) 154.62 189.94 98.71 99,95 7.43 193.13 30.06 44,06 310.90 483,34 13.15 16S.42 29.46 254.21 104,18 105.50 156,94 61.19 116.96 432.94 21.63 74.70 18.98 5,173.78 411/13 Home Depot Costa Mesa (55.16) 411/13 Home Depot Costa Mesa 100.00 4/2/13 West Marine Newport Be act) 105.29 4/2/7.3 Home Depot Costa Mesa 51.38 413113 West Marine Newport Beach 131.97 413113 West Marine Newport Beach 41.09 4/4/13 West Marine Newport Beach 3.01 415/13 West Marine Newport Beach 21.82 4/5113 Wast Marine Newport Beach 7.3.65 4/8/13 Hoene Depot Costa Mesa 9.32 4/9113 Revchem Composites Costa Mesa 64.80 4/10/13 Crown Ace Hardware Newport Beach (17,25) 4/10113 Crown Ace Hardware Newport Beach 13.76 4/10/13 Revchem Composites Costa Mesa 50.87 4110113 Victory Foam. Inc CA 237.60 4110/13 West Marine Newport Beach 344.50 4/11/13 West Marine Newport Beach 5.14 4111/13 West Marine Newport Beach 195.15 4/16/13 Revchem Composites Costa Mesa 270.59 4/16/13 Home Depot Costa Mesa 151.44 4/17/13 Revchem Composites Costa Mesa 184,79 4119/13 Crown Ace Hardware Newport Beach 56.66 4/24/13 Home Depot Costa Mesa 488.64 4/24113 Home Depot Costa Mesa 88,08 4/25113 home Depot Costa Mesa 216.18 4/28/13 Home Depot Costa Mesa 142.42 4/28/13 Home Depot Costa Mesa 35.30 4129/13 Crown Ace Hardware Newport Beach 48.99 4/30/13 Crown Ace Hardware Newport Beach 46.36 4130/13 RevchemComposttes Costa Mesa 55.62 4/30113 West Marine Newport Beach 38.26 3,150.27 5/1113 Home Depot Costa Mesa 136,75 5/1/13 West Marine Newport Beach 155.36 3of8 SCHEDULE2 Ref 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 226 229 230 231 232 733 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 Date of Purchase 5/2/13 5/2/13 5/3/13 5/3/13 5/3/13 5/4/13 5/7/13 5/8/13 5/9/13 5/9/13 5/9/13 5/10/13 5/10/13 5/10/13 5/10/13 5/13/13 5/14/13 5/14/13 5/14/13 5/15/13 5/15/13 5/16/13 5/16/13 5/16/13 5/16/13 5/20/13 5/20/13 5/21/13 5/21/13 5/22/13 5/22/13 5/21/13 5/23/13 5/23/13 5/23/13 5/24/13 5/24/13 5/28/13 5/28/13 5/28/13 5/28/13 5/28/13 5/29/13 5/29/13 5/29/13 5/29/13 5/29/13 5/30/13 5/31/13 5/31/13 Vendor Crown Ate Hardware Home Depot Home Depot Maurer Marine West Marine home Depot Home Depot Home Depot Pureglass Home Depot West Marine WW Marine Home Depot Home Depot West Marine Revchem Composites Crown Ace Hardware Home Depot Home Depot Home Depot Home Depot Home Depot West Marine Home Depot Home Depot Crown Ace Hardware Home Depot Revchem Composites Horne Depot Home Depot Home Depot Crown Ace Hardware West Marine Horne Depot Home Depot West Marine Home De pat Crown Are Hardware Crown Ace H a rdware Crown Ace Hardware Home Depot Revchem Composttes Revchem Composites West Marine Crown Hardware Home Depot Revchem Composites Home Depot Home Depot West Marine Location Newport Beach Costa Mesa Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Newport Beach Costa Mesa Costa Mesa Newport Beach Costa Mesa Newport Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Newport Beach Costa Mesa Costa Mesa Newport Beach Costa Mesa Newport Beach Newport Beach Newport Beach Costa Mesa Costa Mesa Costa Mesa Newport Beach Newport Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Amount 51.82 130.83 427.78 153.71 105.89 89.87 327.63 268.92 28.97 251.46 424.19 26.99 44.57 13.12 266.60 121.07 31.28 j5.64y 323.20 391.32 98.23 226,29 756.13 117.23 52.13 57.22 43.05 686.29 360.83 39.88 88.91 51.84 362.37 S3.44 8.10 432.01 150.25 87,45 17,44 32,39 294.38 259.49 29.05 39.05 34.47 76.04 70,20 227.40 23.61 465.99 9,006.85 6/4/13 Crown Ace Hardware Newport Beach 24.82 6/4/13 West Marine Newport Beach 26.56 6/4/13 Home Depot Costa Mesa 46.11 6/4/13 Home Depot Costa Mesa 24.83 6/5/13 Crown Ace Hardware Newport Beach 73.93 6/5/13 Crown Ace Hardware Newport Beach 4.31 6/5/13 West Marine Newport Beach 36.09 6/6/13 Crown Ace Hardware Newport Beach 49.12 6/6/13 Crown Ace Hardware Newport Beach 27,48 6/6/13 Home Depot Costa Mesa 6.98 6/6/13 Name Depot Santa Ana 159.20 6/6/13 Home Depot Costa Mesa 39.30 6/7/13 Home Depot Costa Mesa 18.44 6/10/13 Crown Ace Hardware Newport Beach 111.80 6/12/13 Home Depot Costa Mesa 69.60 4of8 SCHEDULE Z 5 of 8 SCHEDULE 2 Date of Ref Purchase vendor location Amount 263 6/13/13 Home Depot Costa Mesa 57,58 264 6/14/13 West Marine Newport Beach 56.71 265 6/17/13 Home Depot Costa Mese 330,42 266 6/17/13 Crown Hardware Newport Beach 8.63 267 6/77/13 Revchem Composites Costa Mesa 44.28 268 6/18/13 Crown Ace Hardware Newport Beach 19,43 269 6/18/13 West Marine Newport Beach 360.28 270 6/18/13 Home Depot Costa Mesa 24.06 271 6/18/13 West Marine Newport Beach 34,58 272 6/19/13 Revchem Composites Costa Mesa 132,08 273 6/19/13 Home Depot Costa Mesa 36.85 274 6/19/13 West Martne Newport Beach 4,37 275 6/20/13 Denault's TV Hardware Mission Vlejo 226.67 276 6/20/13 Crown Ace Hardware Newport Beach 32,39 277 6/20/13 Crown Ace Hardware Newport Beach 37,90 278 6/20/13 West Marine Newport Beach 41.17 279 6/20/13 West Marine Newport Beach 47,95 280 6/21/13 West Marine Newport Beach 237,20 281 6/24/13 Crown Ace Hardware Newport Beach 6.16 282 6/24/13 Maurer Marine Costa Mesa 55.57 283 6/24/13 Home Depot Costa Mesa 25.41 284 6/25/13 Home Depot Costa Mesa 108,91 285 6/25/13 Revchem Composites Costa Mesa 204,61 2B6 6/26/13 Home Depot Costa Mesa 85,06 287 6/26/13 West Marine Newport Beach 253.06 288 6/26/13 West Marine Newport Beach 4.1,96 289 6/27/13 Crown Hardware Newport Beach 8.63 290 6/27/13 Home Depot Costa Mesa 258,15 291 6/27/13 West Marine Newport Beach 99,04 292 6/28/13 Revchem Composites Costa Mesa 102.60 293 3,700.20 294 295 7/1/13 Crown Ace Hardware Newport Beach 25,89 296 7/1/13 Home Depot Costa Mesa 156,21 297 7/2/13 Crown Ace Hardware Newport Beach 16.18 298 7/2/13 West Marine Newport Beach 78,67 299 7/2/13 Home Depot Costa Mesa 59,01 300 7/3/13 Home Depot Costa Mesa 32,64 301 7/7/13 West Marine Newport Beach 119,63 302 7/8/13 Revchem Composites Costa Mesa 215,46 303 7/8/13 Home Depot Costa Mesa 21,37 304 7/8/13 Larry's Building Materials Costa Mesa 8159 305 7/10/13 Home Depot Costa Mesa 41,70 306 7/11/13 Home Depot Costa Mesa 154.03 307 7/11/13 Home Depot Costa Mesa 121.01 308 7/12113 West Marine Newport Beach 107.40 309 7/15113 Maurer Marine Costa Mesa 535.85 310 7/15/13 West Marine Newport Beach 272.73 311 7/15/13 West Marine Newport Beach 414.16 312 7/16/13 West Marine Newport Beach 33.35 313 7/16/13 West Marine Newport Beach 179.93 314 7/17/13 West Marine Newport Beach 140.44 315 7/],7/13 Harbor Freight Orange 146.86 316 7/19/13 Knot & Rope Supply OH 103.32 317 7/22/13 Home Repot Costa Mesa 327.41 318 7/23/13 Crown Ace Hardware Newport Beach 16.13 319 7/23/13 Maurer Marine Costa Mesa 220.52 320 7/23/13 Home Depot Costa Mesa 137.30 321 7/23/13 West Marine Newport Beach 343-45 322 7/24/13 West Marine Newport Beach 60.12 323 7/25/13 Horne Depot Costa Mesa 143.90 324 7/25/13 Hanks Electrical Supplies Costa Mesa 96.60 325 7/25/13 Revchem Composites Costa Mesa 268.16 326 7/25/13 West Marine Newport Beach 20.62 327 7/26/13 Crown Ace Hardware Newport Beach 9,47 329 7/26/13 Home Depot Costa Mesa 71,95 329 7/26/13 Revchem Composites Costa Mesa 229.28 5 of 8 SCHEDULE 2 6 of 8 SCHEDULE 2 Date of Ref purchase Vendor Location Amount 330 7/26/13 Sher-Fab Unlimited Ontario 129.79 331 7/29/13 West Marine Newport Beach 121.99 332 7/29/13 West Marine Newport Beach 61.97 333 7/29/13 Ralimakers Inc Costa Mesa 340.00 334 7/30/13 Hama Depot Costa Mesa 68.13 335 7/30/13 Hama Depot Costa Mesa 29.54 336 7/31/13 Quick Crete Products CA 718.21 337 7/31/13 Home Depot Costa Mesa 27.43 338 6,426.40 339 340 8/1/13 West Marine Newport Beach 439.94 341 8/1/13 Revchem Composites Costa Mesa 232.31 342 8/2/13 West Marine Newport Beach 48.48 343 8/2/13 Wast Marine Newport Beach 8.33 344 8/5/13 Home Depot Costs Mesa 37.67 345 8/5/13 West Marine Newport Beach 87.12 346 8/7/13 Home Depot Costa Mesa 19.71 347 8/7/13 West Marine Newport Beach 378.04 348 8/9/1.3 West Marine Newport Beach 78.43 349 8/12/13 West Marine Newport Beach 135.67 350 8/12/13 West Marine Newport Beach 85.57 351 8/13/13 Revchem Composites Costa Mesa 118.80 352 8/13/13 West Marine Newport Beach 103.98 353 8/14/13 Crown Ace Hardware Newport Beach 52.99 354 8/14/13 Maurer Marine Costa Mesa 216.09 355 8/14/13 West Marine Newport Beach 41.29 356 8/15/13 West Marine Newport Beach 58,59 357 8/16/13 Maurer Marine Costa Mesa 203.64 358 8/16/13 West Marine Newport Beach 56.42 359 8/17/13 West Marine Newport Beach 3.24 360 8/19/13 Home Depot Costa Mesa 16.51 361 8/20/13 Crown Ace Hardware Newport Beach 9.69 362 8/20/13 Maurer Marine Costs Mesa 9.26 363 8120/13 Revchem Composites Costa Mesa 440.79 364 8120/13 West Marine Newport Beach 79.86 365 8/21/13 Home Deport Costa Mesa 63.89 366 8/21/13 West Marine Newport Beach 7.62 367 8/22/13 Home Depot Costa Mesa 118.47 368 8/23/13 Home Depot.com 80.68 369 8/23/13 West Marine Newport Beach 176.74 370 8/28/13 Crown Aoe Hardware Newport Beach 58.30 371 8/28/13 West Marine Newport Beach 56.42 372 8/28/13 Revchem Composites Costa Mesa 85.54 373 8/29/13 Revchem Composites Costa Mesa 195.59 374 B/30/13 West Marine Newport Beach 152.44 375 3,958.11 376 377 9/3/13 West Marine Newport Beach 510.54 378 9/4/13 Home Depot Costa Mesa 90.13 379 9/4113 West Marine Newport Beach 21.03 380 9/5113 West Marine Newport Beach 95.11 331 9/6/13 West Marine Newport Beach 233.26 362 9/9/13 West Marine Newport Beach 12.75 383 9/10/13 West Marine Newport Beach 323.99 384 9/11/13 Home Depot Costa Mesa 55.46 385 9/11/13 West Marine Newport Beach 95.56 386 9/11/13 West Marine Newport Beach 77.90 387 9/12/13 West Marine Newport 8each 21.99 388 9113/13 Home Depot Costa Mesa 66.60 389 9/13/13 Sher-Fab Unlimited CA 129.56 390 9116/13 Home Depot Costa Mesa 154,60 391 9116/13 Crown Hardware Newport Beach 36.61 392 9/16/13 Horne Depot Costa Mesa 106.82 393 9/17/13 Crown Hardware Newport Beach 20.51 394 9/17/13 D'Angelo Costa Mesa 25.O6 395 9/17/13 Revchem Composites Costa Mesa 118.80 396 9/19/13 West Marine Newport Beach 75.65 6 of 8 SCHEDULE 2 Ref 397 399 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 458 4S9 460 451 462 463 Date of Purchase Vendor Location Amount 9/19/13 Home Depot Costa Mesa SUB 9/20/13 West Marine Newport Beach 106.59 9/20/13 knot& Rope Supppy OH 67.17 9/20/13 Revchem Composites Costa Mesa 169-83 9/25/13 Home Depot Costa Mesa 9.68 9/25/13 West Marina Newport Beach 258.17 9/25/13 IMest MarMa NewWt Beach 34A71 9/26/13 Home Depot Costa Mesa 125.47 9/26/13 West Marine Newport Beach 89.01 9/27/13 Revchem Composites Costa Mesa 162.54 9/27/13 West Marine Newport Beach 97.39 9/30/13 Horne Depot Costa Mesa 139.73 3,8S6.5Z 10/2/13 Crown Ace Hardware Newport Beach 24.63 10/3/13 Maurer Marine Costa Mesa 1,081.67 10/3/13 Maurer Marine Costa Mesa 378.81 10/3/13 Home Depot Costa Mesa (56.56) 10/3/13 Home Depot Costa Mesa 125.00 10/3/13 Home Depot Costa Mesa 89.69 10/3/13 West Marine Newport Beach 22,32 10/8/13 Revchem Composites Costa Mesa 95.85 10/8/13 Home Depot Costa Mesa 35.35 1011$113 Crown Ace %xilWare hewport$each 94.72 10/18/13 Revchem Composites Costa Mesa 138.78 10/20/13 Home Depot Costa Mesa 9.69 10/21/13 Revchem Composites Costa Mesa 50.76 10/21/13 West Marine Newport Beach 34.25 10/22/13 Home Depot Costa Mesa 73.79 10/Z2/Y3 Home Depot Costa Mesa 72-76 10/24/13 Crown Ace Hardware Newport Beach S2.90 10/25/13 Horne Depot Costa Mesa 43.51 10/25/13 Michaels Stores Costa Mesa 27.45 10/28/13 West Marine Newport Beach 83.72 10/29/13 West Marine Newport Beach 60.95 10/29/13 Home Depot Costa Mesa 283,27 10/29/13 Shoreline Pool Supplies Costa Mesa 15.01 10/30/13 Hanks Electicai SUppiy Costa Mesa 87,05 10/30/13 Hoffman's Paint Santa Ana 395.10 10/30/13 Hoffman's Paint Santa Ana 341.80 3,662.27 11/1/13 Home Depot Costa Mesa 160.03 11/1/13 Horne Depot Costa Mesa 261.27 11/4/13 D'Angeto Costa Mesa 234,43 11/5/13 Home Depot Costa Mesa 56.94 11/5/13 Home Depot Cosm Mesa 20,77 11/10/13 Home Depot San Diego 119.15 11/32/13 Crown Ace Hardware Newport Beach 38.85 11/12/13 West Marine Newport Beach 211.62 11/12/13 Horne Depot Costa Mesa 55,22 11/14,113 Crown Ace Hardware Newport Beach 21.59 11/14/13 Home Depot Costa Mesa 68.76 11/14/13 Revchem Composites Costa Mesa 320.97 11/18/13 Crown Ace Hardware Newport Beach 20.49 11/18/13 Revchem Composites Costa Mesa 295.38 11/19/13 Maurer Marine Costa Mesa 165.34 11/20/13 Austin Hardwoods Santa Ana 28.20 11/21/13 D'Angelo Costa Mesa 136.19 11/21/13 Hanks Electrical Supplies Costa Mesa 192.97 11/21/13 Maurer Marine Costa Mesa 31,86 11/21/13 Revchem Composites Costa Mesa 8,96 11122/13 Revchem Composites Costa Mesa 370.62 11/22/13 Home Depot Costa Mesa 249.7Z 11/22/13 West Marine Newport Beach 186.10 11/25/13 Crown Ace Hardware Newport Beach 29.32 11/27/13 Crown Ace Hardware Newport Beach 44.25 7of8 SCHEDULE 2 8 Df 8 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 464 3,329.00 465 466 1216/13 Home Depot Costa Mesa 113.31 467 12/9/13 Crown Ace Hardware Newport Beach 62.61 468 12/10/13 Hoffman's Paint Santa Ana 746.04 469 12h1/13 Home Depot Costa Mesa 177.04 470 12111/13 West Marine Newport Beach 112.03 471 12/12/13 Home Depot Costa Mesa 71,79 472 12/12/13 Ralnhow Dlsposal Co Huntington Beach 25.013 473 12/12/13 West Marine Newport Beach 167.42 474 12112/13 Revchem Composites Costa Mesa 70.20 475 12/13/13 Victory Foam, Inc CA 466.55 476 12/16/13 Crown Ace Hardware Newport Beach 45.31 477 12/16/13 Hanks Electrical Supplies Costa Mesa 328.07 476 12/17/13 Crown Ace Hardware Newport Beach 58.28 479 12/17113 Hanks Electrical Supplies Costa Mesa 144,89 480 12/17/13 Revchem Composites Costa Mesa 119.61 481 12/17/13 Home Depot Costa Mesa 67,06 482 22/17/13 West Marine Newport Beach 66,30 483 12/18/13 Home Depot Costa Mesa 139,06 494 12/18/13 Hanks Electical Supply Costa Mesa 72.45 485 12/20/13 Crown Ace Hardware Newport Beach 113.38 486 12/20/13 West Marine Newport Beach 39.75 487 12/23/13 Home Depot Costa Mesa 232,29 48B 12/27/13 Crown Ace Hardware Newport Beach 20.75 489 12127/13 Home Depot Costa Mesa 211.11 490 12/27/13 Home Depot Costa Mesa 153.49 491 12/28/13 Horne Depot Costa Mesa 44.03 492 12/29/13 West Marine Newport Beach 31.07 493 12/30/13 Revchem Composites Cwta Mesa 170.64 494 12/30/13 West Marine Newport Beach 27,10 495 4,096.63 496 497 Totals 59,915.50 8 Df 8 SCHEDULE 2 HANZICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS Source: Aedk Card Purchases Date of Ref Purchase Vendor Location NEWPORTA4UATICS CENTER ANALYSIS OF SUPPLY PURCHASES PAID BY CREDIT CARDS YEAR 2014 AmRunt 1 1/2/14 Home Depot Costa Mesa 106.37 2 1/3/14 Home Depot Costa Mesa 59.50 3 1/6/14 Home Depot Costa Mesa 58.22 4 1/6/14 Horne Depot Costa Mesa (27.94) 5 1/6/14 RevchemComposites Costa Mesa 88.29 6 1/7/14 Grown Ace Hardware Newport Beach 18,34 7 1/7/14 Crown Ace Hardware Newport Beach 37,79 8 1/7124 Hydro -Turf CA 192.24 9 1/8/14 West Marine Newport Beach 234.43 10 1/9/14 Pureglass Costa Mesa 79.77 11 1/9/14 Home Depot Costa Mesa 179,90 12 1/9114 Revchem Composites Costa Mesa 81.00 13 1/9/14 West Marine Newport Beach 21.97 14 1/10/14 Home depot Costa Mesa 109.64 15 1/10/14 West Marine Newport Beach 34.63 16 1/13/14 Home Depot Costa Mesa 61.11 17 1/14/14 Home Depot Costa Mesa 60.63 18 1/15/14 Home Depot Costa Mesa 124.53 19 1/16/14 Crown Ace Hardware Newport Beach 121.75 20 1/16/14 Home Depot Costa Mesa 91.76 21 1/16/14 Revchem Composites Costa Mesa 320.76 22 1/16/14 West Marine Newport Beach 459.82 23 1/17/14 Revchem Composites Costa Mesa 62.10 24 1/20/14 Revchem Composites Costa Mesa 30.78 25 1/20/14 West Marine Newport Beach 138.29 26 1/20/14 Home Depot Costa Mesa 19.41 27 1/21/14 Crown Ace Hardware Newport Beach 10.24 28 1/21/14 Crown Ace Hardware Newport Beach 48.54 29 1/21/14 Revchem Composites Costa Mesa 520.83 30 1/23/14 Home Depot Costa Mesa 28.62 31 1/23/14 West Marine Newport Beach 31.81 32 1/23/14 West Marine Newport Beach 32.45 33 1/27/14 Maurer Marine Inc Costa Mesa 848.20 34 1/27/14 Crown Ace Hardware Newport Beach 3.23 35 1/27/14 West Marine Newport Beach 25.99 36 1/28/14 Industria(hAtl Supply Irvine 68.04 37 1/28/14 Maurer Marine Inc Costa Mesa 6.02 38 1/29/14 Home Depot Costa Mesa 231.98 39 1/29/14 Home Depart Costa Mesa 77.97 40 1/30/14 D'Angelo Costa Mesa 113.39 41 1/3O/14 Home Depot Costa Mesa 47.37 42 1/34/14 Home Depot Costa Mesa 28.69 43 1/30/14 West Marine Newport Beach 43.19 44 1/30/14 Revchem Composites Costa Mesa 102.60 4S 1/30/14 West Marine Newport Beach 27.75 46 5,063.21 47 48 2/4114 Crown Ace Hardware Newport Beach 23.20 49 2/4/14 Home Depot Costa Mesa (38,88) s0 2/4/14 Home Depot Costa Mesa 25.15 51 2/4114 West Marine Newport Beach 11.15 52 2/6/14 D'Angelo Costa Mesa 25,06 S3 2/6/14 Revchem Composites Costa Mesa 194.40 54 2/10/14 Crown Ace Hardware Newport Beach 101.95 55 2/10/14 Home Depot Costa Mesa 68.66 56 2/12/14 West Marine Newport Beach 80,08 57 2/13/14 West Marine Newport Beach 179.84 58 2/14114 Revchem Composites Costa Mesa 64.53 59 2/16/14 Home Depot Costa Mesa 41.85 60 2/18%14 Sher -Fab Unlimited, Inc CA 6634 51 2/18114 Cil Abrasives Santa Ana 16.86 I of 7 SCHEDULE 2 2 of 7 SCHMULE 2 Date of Ref Purchase Vendor Location Amount 62 2/19/14 Hoffman's Paint Santa Ana 349.24 63 2/19/14 Home Depot Costa Mesa 46.91 64 7120/14 Home Depot Costa Mesa 40,17 65 2/21/14 Crown Ace Hardware Newport Beach 31.92 66 2/21/14 Home Depot Costa Mesa 204.52 67 2/21/14 West Marine Newport Beach 65,89 68 2/23/14 Home Depot Costa Mesa 276.50 69 2/25/14 Crown Ace Hardware Newport Beach 39.72 70 2/25/14 Home Depot Costa Mesa 70.32 71 2/25/14 Revchem Composites Costa Mesa 278,64 72 2/26/14 Crown Ace Hardware Newport Beach 19.42 73 2/27/14 West Marine Newport Beach 79.92 74 2/27/14 Home Depot Costa Mesa 210.57 75 2/27/14 D'Angelo Costa Mesa 33.91 76 2/28/14 D'Angelo Costa Mesa 194.12 77 2/28/14 Hoffman's Paint Santa Ana 84.61 78 2128/14 West Marine Newport Beach 23.04 79 2,910.11 so 81 3/3/14 Home Depot Costa Mesa 25.12 82 3/4/14 Austin Hardwoods Santa Ana 17S.85 83 3/4/14 Home Depot Costa Mesa {53.96) 84 314/14 Home Depot Costa Mesa 100.34 85 3/4/14 Home Depot Costa Mesa 90.37 86 3/5114 Crown Are Hardware Newport Beach 24,75 87 3/5/14 D'Angelo Costa Mesa 184.45 88 315/14 West Marine Newport Beach 17.41 89 3/5/14 Home Depot Costa Mesa {86.36] 90 3/5/14 Home Depot Costa Mesa 279.96 91 317/14 Fiberglass Hawall CA 240.93 92 3/7174 Revchem Composites costa Mesa 35635 93 3/10/14 Maurer Marine Costa Mesa 509.98 94 3110/14 Home Depot Costa Mesa 162.95 9S 3111114 West Marine Newport Beach 360.37 96 3/13/14 Crown Are Hardware Newport Beach 120.86 97 3114/14 West Marine Newport Beach 1,236.45 98 3/18/14 Revchem Composites Costa Mesa 139.32 99 3/19/14 Home Depot Costa Mesa 33.81 100 3/19114 West Marine Newport Beach 357,26 101 3/21/14 Ganahl lumber Costa Mesa 43,88 102 3121/14 West Marine Newport Beach 35,53 103 3/24/14 Home Depot Costa Mesa 104.10 104 3/24/14 Industrial Mtl Supply Irvine 274.86 105 3124114 West Marine NevJport Reach 60.49 106 3/26114 Industrial MH Supply Irvine 28.99 107 3/26/14 Sher -Fab Unlimited CA 117A5 108 3/77114 West Marine Newport Beach 231.34 109 3128114 West Marine Newport Beach 177.27 110 3128114 Revchem Composites Costa Mesa 194.40 111 3/31/14 Revchem Composites Costa Mesa 50.76 112 5,595.28 113 114 411114 Home Depot Costa Mesa 34.45 115 4/1/14 Home Depot Costa Mesa 29.06 116 411/14 West Marine Newport Beach 434.19 117 4/2114 West Marine Newport Beach 122.48 118 4/2/14 Crown Ace Hardware Newport Beach 29.65 119 4/2/14 Crown Ace Hardware Newport Beach 14,67 120 4/2/14 Ganahl Lumber Costa Mesa 23.85 121 4/2/14 Home Depot Costa Mesa 98,19 122 412/14 Home Depot Costa Mesa 23.13 123 412114 Crown Ace Hardware Newport Reach 15.11 124 4/3/14 D'Angelo Costa Mesa 154.86 125 413/14 West Marine Newport Beach 130.52 126 4/4114 Home Depot Costa Mesa 81.13 127 4/7114 Engineered Textile Products Mobile, AL 203.07 128 4/7/14 Crown Ace Hardware Newport Beach 29.15 2 of 7 SCHMULE 2 Ref 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 151 153 154 135 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 193 184 185 186 187 188 189 190 191 19Z 193 194 195 Date of Purchase 4/7(14 4/7/14 4/7/14 4/8/14 4/8/14 4/8/14 4/10/!4 4/13/14 4/14/14 4(15/14 4/15/14 4/16/14 4/17/14 4/18/14 4/16/14 4/21/14 4/21/14 4121/14 4/21/14 4/22/14 4/22/14 4/22/14 4/23/14 4/23/14 4/23/14 4/23/14 4/24/14 4124/14 4/25/14 4/25/14 4/25/14 4/2S/14 41X5/14 4/25/14 4/25/14 4126/14 4/28/14 4/28114 4/28/14 4/28114 4/26/14 4/28/14 4128114 4/29/14 4(29114 4/30/14 4/3'4/14 4/30/14 4/30/14 Vendor West Marine Sher -Fab Unlimited West Marine Engineered Mobile Crown Ace Hardware Home Depot Revchem Composites Crown Ace Hardware Crown Ace Hardware Horne depot Maurer Marine Crown Ace Hardware Crown Ace Hardware West Marine West Marine Crown Ace Hardware Karranu Composites Store Revchern Composites West Marine Crown Ace Hardware West Marine Home Depot Crown Ace Hardware Crown Ace Hardware West Marine West Marine Crown Ace Hardware West Marine Ganahl Lumber Ganahf turnhei. Home Depot Paragon plastics Revchern Composftes West Marine West Marine Horne Depot High Tech Coatings, Inc Crown Ace Hardware Revchern Composites West Marine Home Depot West Marine West Marine West Marine West Marine Crown Ace Hardware Crown Ace Hardware. Hanks Electrical Supplies West Marine Location Newport Beach CA Newport Beach AL Newport Beach Costa Mesa Costa Mesa Newport Beach Newport Beach Costa Mesa Costa Mesa Newport Beach Newport Reach Newport Beach Newport Beach Newport Beach Kamanuc HI Costa Mesa Newport Beach Newport Beach Newport Beach Costa Mesa Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Costa Mesa Costa Mesa Costa Mesa Santa Ana Costa Mesa Newport Beach Newport Beach Costa Mesa Santa Ana Newport Beach costa Mesa Newport Beach Costa Mesa Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Costa Mesa Newport Beach Amount 87,44 117.158 36,40 (20.00) 75.59 46.38 192.29 11,31 39,88 488.32 82,16 34,00 154.D7 15,29 607.34 50.45 118,00 226.26 122.23 120.90 44.52 34,86 43.11 16.12 123.66 148.78 257.35 217.76 102.64 51-69 148.50 270.00 20.2D (12.54) 36.76 110.81 189.00 70.76 226.37 $1.19 68.51 74.71 14.02 87.99 59.66 19.43 28,44 231.47 231.14 7,116,41 512114 West Marine Newport Beach 372.88 5/5/14 West Marlhe Newport Beach 90-76 5/5114 West Marlhe Newport Beach 350.64 5/6114 Crown Ace Hardware Newport Beach 26,41 5/6/14 West Marine Newport Beach 54.51 5/6/14 Home Depot Costa Mesa 67.58 5/15/14 West Marine Newport Beach 128.80 5/6/14 West Marine Newport Beach 47,17 517/14 Crown Ac@ Hardware Newport Beach 1832 5/7/24 Revchern Composites Costa Mesa 60.21 5/8/14 Home Depot Costa Mesa 250.51 S/8/14 West Marine Newport Beach 21 96 5/9/14 West Marine Newport Bear)) 39.25 519/14 Crown Ace Hardware Newport Beach 161.35 5/9/14 Home Depot Costa Mesa 214.51 5/9/14 Revchent Composites Costa Mesa 10260 3of7 SCHEDULE 2 Ref 196 197 198 199 200 201 202 203 204 20S 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 246 249 250 251 252 253 254 255 256 257 258 259 260 261 262 Date of Purchase 519114 5112/14 S/12114 5/13/14 5/13/14 5/14/14 5/14/14 5/14/14 5/15/14 5/15/14 5/19/14 5/19/14 5/20/14 5120/14 5/20/14 5/20/14 5/20/14 5/20/14 5/20/14 5/21/14 5/21/14 5/22/14 5/22/14 5/22/14 5/23/14 5/23/14 5/23/14 5/24/14 5/25/14 5/26/14 5/26/14 5/27/14 5127114 S/Z7/14 5127/14 5/27114 5/2B/14 5128/14 5/28/14 5/29/14 5/29/14 5/34/14 Vendor West Marine Revchem Composites West Marine Crown Ace Hardware Mar Vac Electronics Home Depot Home Depot Home Depot Crown Ace Hardware Home Depot Home Depot Home Depot Crown Ace Hardware Home Depot CTI Abrasives Industrial Mtl Supply Industrial MU Supply Mar Vac Electronics West Marine Revchem Composites West Marine Crown Ace Hardware Crown Ace Hardware West Marine West Marine Home Depot West Marine Hardware Express Home Depot Home Depot Crown Ace Hardware Crown Ace Hardware Revchem Composites Revchem Composites West Marine West Marine Home Depot Home Depot Home Depot Crown Ace Hardware West Marine Horne Depot Location Newport Beach Costa Mesa Newport Beach Newport Beach Cosa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa Newport Beach Costa Mesa Costa Mesa Santa Ana Irvine Irvine Costa Mesa Newport Beach Costa Mesa Newport Beach Newport Beach Newport Beach Newport Beach Newport Beach Costa Mesa Newport Beach Redding Costa Mesa Costa Mesa Newport Beach Newport Beach Costa Mesa Costa Mesa Newport Beach Newport Beach Costa Mesa Costa Mesa Costa Mesa Newport Beach Newport Beach Costa Mesa Amount 95.41 116.10 51, 32 75.25 8.70 6.24 1,028.91 48.47 43.14 177.21 64.67 576.33 38.80 102.45 36.43 192.56 280.47 8.70 83.08 211.30 21.34 75.59 87.44 31.30 186.43 52.02 $69.47 12.42 119.85 78.78 23.74 25.34 309.79 (122.09) 6.96 13.07 114M 75.00 46.97 8.81 84.09 64,24 7,137.65 613114 Crown Ace Hardware Newport Beach 51.69 6/3/14 Home Depot Costa Mesa 44,66 614114 Crown Ace Hardware Newport Beach 76.65 6/4/14 Crown Ace Hardware Newport Beach 43.16 6/5/14 Crown Ace Hardware Newporteeach 101.80 6/5/14 West Marine Newport Beach 71.93 6/5114 West Marine Newport Beach 285,58 6/9/14 Home Depot Costa Mesa 160.35 6/10/14 West Marine Newport Beach 60.42 6/10/14 industrial Mtl Supply Irvine 5,67 6/11/14 Crown Ace Hardware Newport Beach 151.37 6/12/14 Crown Ace Hardware Newport Beach 20.63 6112114 Ganahl Lumber Costa Mesa 94.64 6/12/14 Horne Depot Costa Mesa 101.81 6/13/14 Home Depot Costa Mesa (25.44) 6/13/14 Home Depot Costa Mesa 75.00 6/13/14 Revchem Composites Costa Mesa 240.08 6/13/14 Revchem Composites Costa Mesa 47.63 6/13/14 West Manine Newport Beach 51.19 6/16/14 Home Depot Costa Mesa 43M 6/17/14 Crown Ace Hardware Newport Beach 12.95 6/19114 Pureglass Costa Mesa 66.96 6/19/14 Revchem Composites Costa Mesa 110,43 4 of 7 SCHEDULE 2 Ret 263 264 265 266 267 268 269 270 271 272 273 274 27S 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 345 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 Date of Purchase.. Vendor Location Amount 6/19/14 West Marine Newport Beach 14.53 6/20/14 Horne Depot Costa Mesa 254.75 6/22/14 Horne Depot Costa Mesa 86,00 6/23/14 West Marine Newport Beach S7,76 6/23/14 Mar Vac Electronics Costa Mesa 24.07 6/23/14 West Marine Newport Beach 308.22 6/25114 GanahILumber Costa Mesa 351.00 6/26/14 Revchem Composites Costa Mesa 245.19 6/27/14 Ganghl Lumber Costa Mesa 182.00 6/27/14 Home Depot Costa Mesa 82.40 6/27/14 West Marine Newport Beach 231.85 6/36/14 Home Depot Costa Mesa 86.15 3,847.17 7/1/14 Home Depot Costa Mesa 197.68 711114 West Marine Newport Beach 135.42 7/1114 West Marine Newport Beach 78.82 711114 Crown Ace Hardware Newport Beach 14,13 7/2/14 Home Depot Costa Mesa 319.47 713/14 Revchem Composites Costa Mesa 114.48 7/3114 West Marine Newport Beach 130.96 717/14 Revchem Composites Costa Mesa 191.38 7/7/14 Home Depot Costa Mesa 148.26 7/8/14 Home Depot Costa Mesa 99,42 7/8/14 Industrial Mtl Supply Irvine 67,48 719114 Home Depot Costa Mesa 39,66 7/9114 Home Depot Costa Mesa 412.41 7110/14 Crown Ace Hardware Newport Beach 21.58 7/10/1,4 West Marine Newport Beach 61.65 7/11/14 West Marine Newport Beach 6,48 7/15/14 West Marine Newport Beach 204.19 7/15114 West Marine Newport Beach 456,97 7/16/14 Home Depot Costa Mesa 84,27 7/16114 HomeOepat COS14Mesa 158,12 7/18/14 D'Aripl0 Costa Mesa 30,63 7/18/14 MaurerMaOne Costa Mesa 147.78 7/18114 Revchem Composites Costa Mesa 199.26 7/18/14 West Marine Newport Beach 186,26 7122/14 Revchem Composites Costa Mesa 79,92 7/22/14 West Marine Newport Beach 17.26 7/23/14 Home Depot Costa Mesa 221,01 7/24/14 West Marine Newport Beach 29.64 7/27/14 Home Depot Costa Mesa 165.40 7/28/14 West Marine Newport Beach 6,97 7129/14 West Marine Newport Beach 27,68 7/30/14 West Marine Newport Beach 85,90 7/31/14 Revchem Composites Costa Mesa 81,00 4,222.54 8/3/14 Home Depot Costa Mesa 58.13 8/5/14 West Marine Newport Beach 159.62 8/7/14 West Marine Newport Beach 128.66 8/8114 West Marine Newport Beach 246.14 8/11114 Revchem Composites Costa mesa 26.14 8/11/14 West Marine Newport Beach 247.49 8/1311.4 West Marine Newport Beach {178,18 8/23/14 west Marine Newport Beach 24.92 8/14/14 Home Depot Costa Mesa 102,37 8/14114 Revchem Composites Costa Mesa 529,20 817.4114 Home Depot Costa Mesa 17.18 8/18/14 West Marine Newport Beach 66,88 8/19/14 Crown Ace Hardware Newport Beach 36,21 8/19114 Revchem Composites Costa Mesa 29.48 8/20/14 Home Depot Costa Mesa 127,72 8/20/14 West Marine Newport Beach 67.72 8/21/14 Revchem Composites Costa Mesa 259.24 8/21114 West Marine Newport Beach 73,15 5of7 SCHEDULE 2 Ref 330 331 332 333 334 335 336 337 338 339 340 341 341 343 344 345 346 347 346 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 Date of purmase Vendor Location Amount 8/22/14 West Marine Newport Beach {50.74) 8/22/14 West Marine Newport Beach 85.11 2.050.44 9/1/14 West Marine Newport Beach 71.79 9/3/14 West Marine Newport Beach 30.18 9/4/14 D'Angelo Costa Mesa 103.90 9/4/14 West Marine Newport Beach 2.55 9/5/14 Home Depot Costa Mesa {133.921 9/5/14 Kokdalnc Newport Beach 3.19 9/5134 West Marine Newport Beach 57.33 9/8/14 Horne Depot Costa Mesa 225.78 9/11/14 West Marine Newport Beach 5Z.32 9/19/14 Revchem Composites Costa Mesa 133.27 9/23/14 Crown Ace Hardware Newport Beach 57.72 9123/14 Crown Ace Hardware Newport Beach 82.02 9/24/14 Crown Ace Hardware Newport Beach 170.90 9/24/14 Home Depot Costa Mesa 187.73 9/25114 Maurer Marine Inc Costa Mesa 5,264.84 9/26/14 Crown Ace Hardware Newport Beach 190.03 9/29/14 West Marine Newport Beach 188,88 5.688.50 10/1/14 Home Depot Costa Mesa 75.25 1012/14 Crow nAce Hardware Newport Beach 35.76 10/6/14 Crown Ace Hardware Newport Beach 31.28 1017/14 Home Depot Costa Mesa 117.32 10/14/14 Crown Ace Hardware Newport Beach 28.06 10/14/14 Home Depot Costa Mesa 96.71 10/14/14 Revchem Composites Costa Mesa 276.60 10/22/14 Crown Ace Hardware Newport Beach 299.97 10/22/14 Revchem Composites Costa Mesa (35.00) 10/22/14 Revchem Composites Costa Mesa 44.93 10/27/14 West Marine Newport Beach 186.65 10/29/14 Crown Ace Hardware Newport Beach 87.1.4 10/31/14 Crown Ace Hardware Newport Beach 83,08 1,057.85 11/1/14 Home Depot Costa Mesa 148.71 1113/14 Home Depot Costa Mesa 80.01 11/3114 Revchem Composites Costa Mesa 52.16 11/7/14 D'Angelo Costs Mesa 303.17 tl/8/14 West Marine Newport Beech 85,82 11/10/14 Crown Ace Hardware Newport Beach 131.72 11/14114 Crown Ace Hardware Newport Beach 52.30 31/14/14 West Marine Newport Beach 299.05 11/17/14 Crown Ace Hardware Newport Beech 16.19 11/18/14 Crown Ace Hardware Newport Beach 126.30 11/ZG/14 Home Depot Costa Mesa 40.25 11/20/14 Revchem Composites Costa Mesa 102,60 11/20/14 Hanks Electrical5upply Costa Mesa 67.50 11/21/14 Crown Ace Hardware Newport Beach 56.13 11/21/14 Horne Depot Costa Mesa 105.73 11/24114 Crown Ace Hardware Newport Beach 71.24 11/24/14 Miracle Cover Inc CA 381.50 11/25/14 Wert Marine Newport Beach 221.34 11/29/14 Home Depot Costa Mesa 56.13 11/30/14 Horne Depot Costa Mesa 97.16 11/30/14 Home Depot co 69.03 2,564.04 12/1/14 Superior Ultramar Costa Mesa 62.82 12/1/14 GanahiLumber Anaheim 212.31 12/1/14 Hanks Electrical Supplies Costa Mesa 73.87 12/1/14 Maurer Marine Costa Mesa 1,291.01 12/2/14 Horne Depot Costa Mesa 172,84 12/3/14 West Marine Newport Beach SIBS 6of7 SCHEDULE 2 Ref 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 Date of Purchase 1214/14 12/4/14 12/4/14 12/5/14 12/6/14 12/9/14 12/10/14 12/10114 12/16/14 12/17/14 12/18/14 12/18/14 12/18/14 12/18/14 12/19/14 12/21/14 12/22/14 12123/14 12/23/14 12/24/14 12/29/14 12/29/14 12/30/14 12/31/14 Totals Vendor Crown Ate Hardware Hanks Electrical Supplies Revchem Composites Hanks Electrical5uppiy Crown Ace Hardware Crown Ace Hardware Home Depot Revchem Composites Home Depot West Marine Crown Ace Hardware Crown Ace Hardware Hanks Electrical Supplies Maurer Marine D'Angelo Home Depot Crown Ace Hardware Crown Ace Hardware West Marine Home Depot Crown Ace Hardware D'Angelo Crown Ace Hardware Home Depot Location Newport Beach Costa Mesa Costa Mesa Costa Mesa Newport Beach Newport Beach Costa Mesa Costa Mesa Costa Mesa Newport Beach Newport Beach Newport Beach Costa Mesa Costa Mesa Costa Mesa Costa Mesa Newport Beach Newport Beach Newport Beach Costa Mesa Newport Beach Costa Mesa Newport Beach Costa Mesa 7of7 Amount 117.43 (73.87) 89.21 87.05 21.57 27.28 237.17 175.23 85.13 71.22 37.18 7.00 231.47 16.35 92.57 70.65 55.52 93.91 68.93 77.32 122.00 185.63 101.42 283.44 4,146.51 52,399.71 SCHEDULE 2 HANtICH & COMPANY CERTIFIED PUBLIC ACCOUNTANTS NEWPORT AQUATICS CENTER ANALYSIS OF SUPPLY PURCHASES Source: Credit Card Purchases PAID BY CREDIT CARDS Date Of YEAR 2015 Ref Purchase Vendor Location '- Amount 1 114/15 Home Depot Costa Mesa 45.16 2 1/4/15 Home Depot Costa Mesa 44.2 3 1/5/15 Home Depot Costa Mesa 244.277 4 1/6/15 Home Depot Costa Mesa 192.68 5 118/15 Coast vacuum Costa Mesa 7,54 6 118/15 Crown Ace Hardware Newport Beach 194.30 7 119/15 Crown Ace Hardware Newport Beach 12.95 a 1/9/15 Hoffman's Paint Santa Ana 107.46 9 1/9115 Revchem Composites Costa Mesa 164.56 10 1/11115 Home Depot Costa Mesa 15.10 11 1/13/15 Home Depot Costa Mesa 128,56 12 1/13/15 Linco Casters Santa Ana 715.39 13 1/14/15 Home Depot Costa Mesa (1.84) 14 1/15/15 Revchem Composites Costa Mesa 247.00 15 1/19115 D'Angelo Costa Mesa 159.40 16 1/20/15 Crown Ace Hardware Newport Beach 70 04 17 1/20/15 Crown Ace Hardware Newport Beach 20 18 1/20/15 West Marine Newport Beach 10.2144 19 1/21/15 West Marine Newport Beach 336.11 20 1/2111S West Marine Newport Beach 2.35 21 1/23/15 Revchem Composites Costa Mesa 200.80 22 1/26/15 Ganahl Lumber Costa Mesa 547.90 23 1/26115 Home Depot Costa Mesa 531.04 24 1/26/15 Revchem Composites Costa Mesa 25 1/28/15 West Marine Newport Beach 99.04 60.80 26 1128/15 West Marine Newport Beach 56.81 27 1/28/15 Ganahl Lumber Costa Mesa 28 1/30/15 Home Depot Costa Mesa 19.30 29 1/30/15 Crown Ace Hardware Newport Beach 32.30 69.07 30 1/30/15 Ganahl Lumber Costa Mesa 90.69 31 32 4,403.23 33 2/2/15 Harbor Freight Tools Orange 291,55 34 2/2/15 Ganahl Lumber Costa Mesa 132.87 35 2/2/15 Revchem Composites Costa Mesa 185.76 36 2/3/15 Ganahl Lumber Costa Mesa 122.86 37 2/3/15 Ganahl Lumber Costa Mesa 137.24 38 2/3/15 Ganahl Lumber Costa Mesa 40,42 39 2/3/15 Northern Tool 1,4N 40 2/3/15 Revchem Composites Costa Mesa 87,45 41 2/4/15 Revchem Composites Costa Mesa 471.81 42 2/5/15 Crown Ace Hardware Newport Beach 23,76 9.70 43 2/5/15 Ganahl Lumber Costa Mesa 408'45 44 2/6/15 Ganahl Lumber M Costa Mesa 55.41 45 216/15 Home Depot Costa Mesa 86.05 46 2/8/15 Home Depot Costa Mesa 36.63 47 2/9/15 Home Depot Costa Mesa 67.81 1 of 10 SCHEDULE 2 2 of 10 SCHEDULE 2 Date of Ref 49 Purchase 2/9/15 Vendor Revchem Composites Location Amount 49 2/12/15 Crown Ace Hardware Costa Mesa Newport Beach 188.45 50 2/12/15 Crown Ace Hardware Newport Beach 97.60 46.42 51 2/12/15 Crown Ace Hardware Newport Beach 7.55 52 2/12/15 Sher -Fab Unlimited, Inc CA 53 2/12/15 Sher -Fab Unlimited, Inc CA 126.54 54 2/12/15 West Marine Newport Beach 108.00 331.32 55 2/13/15 Victory Foam, Inc CA 56 2/17/15 Crown Ace Hardware Newport Beach 1,181.95 4,70 57 2/19/15 Crown Ace Hardware Newport Beach 61.51 58 2/19/15 Crown Ace Hardware Newport Beach 37.75 59 2/19/15 Revchem Composites Cost Mesa 675.97 60 2/19/15 West Marine Newport Beach 53.40 61 2/20/15 Revchem Composites Costa Mesa 252.72 62 63 2/21/15 Home Depot Costa Mesa 92.31 2/23/15 Revchem Composites Costa Mesa 209,52 64 65 2/23/15 West Marine Newport Beach 206.28 66 2/24/15 Revchem Composites Costa Mesa 50.54 67 2/26/15 Ganahl lumber Costa M Mesa (60,59) 2/26/15 Ganahl Lumber Costa Mesa 232,83 2/26/15 Industrial Metal Supply Ine rvi 69 2/27115Revchem Composites Costa Mesa 212.33 70 2/28/15 Home Depot Costa Mesa 252.72 71 212.97 72 6,741.16 73 3/2/15 Crown Ace Hardware Newport Beach 19.42 74 3/2/15 Ganahl Lumber Costa Mesa 88.38 75 3/3/15 Ganahl Lumber Costa Mesa 64.04 76 3/4/15 Ganahl Lumber Costa Mesa 38,27 77 3/4/15 Crown Ace Hardware Newport Beach 55.47 78 3/5/15 Crown Ace Hardware Newport Beach 32,91 79 3/5/15 West Marine Newport Beach 90.22 80 3/5/15 Crown Ace Hardware Newport Beach 43.15 81 3/6/15 Crown Ace Hardware Newport Beach 15.60 92 3/6/15 Crown Ace Hardware Newport Beach 30.21 83 3/6/15 Maurer Marine Costa Mesa 408.23 84 3/6/15 Revchem Composites Costa Mesa 167.45 85 as 3/9/15 West Marine Newport Beach 261,97 87 3/10/15 3/10115 West Marine Newport Beach 133.27 88 3112/15 Ganahl Lumber Revchem Composites Costa Mesa 106.97 89 3112/15 D'Angelo Costa Mesa 78 90 3112/15 Revchem Composites Costa Mesa Costa Mesa 278.78.75 91251,94 Horne Depot Costa Mesa 251.94 92 3/13/15 Home Depot Costa Mesa 69'97 21.57 93 3/13/15 Wes# Marine Newport Beach 80.20 94 3/13/15 West Marine Newport Beach 58.75 95 3/13/15 Crown Ace Hardware Newport Beach 65.73 96 3/13115 Ganahl Lumber Costa Mesa 88.59 97 3/15115 Superior Ultramar Costa Mesa 41.02 98 3/17/15 industrial Mtl Supply Irvine 99 3/18/1.5 Home Depot Costa Mesa 37799.64 64 111.75 2 of 10 SCHEDULE 2 3 of 10 SCHEDULE 2 Date of Ref Purchase Vendor location Amount 100 3118/15 West Marine Newport Beach 80.29 101 3118/15 West Marine Newport Beach 60.30 102 3119/15 Crown Ace Hardware Newport Beach 8.40 103 3/19/15 Home Depot Costa Mesa 164.26 104 3123/15 Crown Ace Hardware Newport Beach 13.27 105 3/24/15 ['Angelo Costa Mesa 38.23 106 3/24/15 Revchem Composites Costa Mesa 105.84 107 3/24/15 West Marine Newport Beach 130.81 108 3/26/15 Minney's Yacht Surplus Costa Mesa 51.84 109 3/26/15 Crown Ace Hardware Newport Beach 54.03 110 3/27/15 Crown Ace Hardware Newport Beach 9.70 111 3127/15 Minney's Yacht Surplus Costa Mesa (37,80) 112 3/27/15 Minney's Yacht Surplus Costa Mesa 37.80 113 3/30/15 Crown Ace Hardware ]Newport Beach 7.93 114 3/30/15 Kamanu Composites Store HI 159.00 115 3/30/15 Crown Ace Hardware Newport Beach 51.82 116 3/31/15 D'Angelo Costa Mesa 71.12 117 3/31/15 Revchem Composites Costa Mesa 168.54 118 4,238.64 119 120 4/1115 Revchem Composites Costa Mese 146.45 121 4/3115 Home Depot Costa Mesa 72.75 122 4/6/15 Crown Ace Hardware Newport Beach 5.85 123 4/6/15 Crown Ace Hardware Newport Beach 40.79 124 4/8/1S Revchem Composites Costa Mesa 80.46 125 4/13115 Sher-Fab Unlimited, Inc CA 125.37 126 4/13/15 West Marine Newport Beach 132.56 127 4/14/15 West Marine Newport Beach (106.81) 128 4/14/15 West Marine Newport Beach 5.16 129 4/14/15 West Marine Newport Beach 84,40 130 4/15/15 Revchem Composites Costa Mesa 54.81 131 4/15/15 West Marine Dana Point 20.62 132 4/16/15 Warner Boat Sales Costa Mesa 108.39 133 4/17/15 Home Depot Costa Mesa 69,90 134 4/21/15 Minney's Yacht Surplus Costa Mesa 18.00 135 4/22/15 D'Angelo Costa Mesa 30.18 136 4/22/15 Home Depot Costa Mesa 77.60 137 4122/15 Home Depot Costa Mesa 38.37 138 4122/15 Revchem Composites Costa Mesa 245.70 139 4/24115 Crown Ace Hardware Newport Beach 32.92 140 4/24/15 Crown Ace Hardware Newport Beach 30.80 141 4128/15 Crown Ace Hardware Newport Beach 50.67 142 4/29115 West Marine Newport Beach 71.69 143 4/29/15 West Marine Newport Beach 200.42 144 4/30/15 Crown Ace Hardware Newport Beach 49.89 145 1,686.94 146 147 5/1/15 Rainbow Environmental CA (95.00) 148 5/1115 Rainbow Environmental CA 120.00 149 5/1/15 Revchem Composites Costa Mesa (1,110.35) 150 5/1/15 Revchem Composites Costa Mesa 1,110.35 151 5/1/15 Revchem Composites Costa Mesa 110.35 3 of 10 SCHEDULE 2 4 of 10 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 152 5/3/15 Crown Ace Hardware Newport Beach 97.17 153 S/3/1S West Marine Newport Beach 310.52 154 5/5/15 Crown Ace Hardware Newport Beach 119,78 155 5/5/15 Revchem Composites Costa Mesa 155.00 156 5/5/15 Home Depot Costa Mesa 125.16 157 5/5/15 Crown Ace Hardware Newport Beach 43.14 158 5/6/15 Home Depot Costa Mesa 136.50 159 5/6/15 D'Angelo Costa Mesa 206.49 160 5/7/15 Crown Ace Hardware Newport Beach 42.64 161 5/8/15 Home Depot Costa Mesa 174.75 162 5/8/15 Crown Ace Hardware Newport Beach 12.94 163 5/8/15 Crown Ace Hardware Newport Beach 23.75 164 5/8/15 West Marine Newport Beach 28,94 165 5/8/15 West Marine Newport Beach 67.06 166 5/10/15 Home Depot Costa Mesa 17.34 167 5/11/15 Crown Ace Hardware Newport Beach 51.97 168 5/11/15 Home Depot Costa Mesa 311.17 169 5/13/15 Crown Ace Hardware Newport Beach 54.49 170 5/14/15 Crown Ace Hardware Newport Beach 46,92 171 5/14/15 Home Depot Costa Mesa 203.35 172 5/14/15 West Marine Newport Beach 16.19 173 5/14/15 West Marine Newport Beach 43,78 174 5/14/15 Home Depot Costa Mesa 23.98 175 5/15/15 Crown Ace Hardware Newport Beach 33.98 176 5/15/15 Crown Ace Hardware Newport Beach 139,15 177 5/15/15 West Marine Newport Beach 53.74 178 5/17/15 Home Depot Costa Mesa 154.46 179 5/17/15 Superior Ultramar Costa Mesa 81.63 180 5/19/15 Crown Ace Hardware Newport Beach 96,17 181 5/19/15 Home Depot Costa Mesa 89,09 162 5/20/15 Crown Ace Hardware Newport Beach 26,99 183 5/20/15 Home Depot Costa Mesa 170,24 184 5/21/15 Crown Ace Hardware Newport Beach 34.50 185 5/21/15 Crown Ace Hardware Newport Beach 8.63 186 5/21/15 Sher -Fab Unlimited, Inc CA 139.75 187 5/25/15 Home Depot Costa Mesa 221.26 188 5/25/15 Home Depot Costa Mesa 63,58 189 5/25/15 West Marine Newport Beath 341.41 190 5/26/15 Warner Boat Sales Costa Mesa 167.57 191 5/26/15 Superior Ultramar Costa Mesa 45.16 192 5/26/15 West Marine Newport Beach 116.01 193 5/27/15 Home Depot Costa Mesa 105.37 4 of 10 SCHEDULE 2 5 of 10 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 194 5/27/15 Crown Ace Hardware Newport Beach 10.79 195 5/27/15 West Marine Newport Beach 250.24 196 5/28/15 Crown Ace Hardware Newport Beach 26.99 197 5/29/15 Home Depot Costa Mesa 239,92 198 5/29/15 West Marine Newport Beach 103.71 199 5/29/15 Superior Ultramar Costa Mesa 70.31 200 5/31/15 Home Depot Costa Mesa 58.26 201 5/31/15 Home Depot Costa Mesa 24.66 202 5,321-95 203 204 6/1/15 Crown Ace Hardware Newport Beach 4.31 205 6/1/15 Revchem Composites Costa Mesa 119.88 206 6/2/15 Crown Ace Hardware Newport Beach 31,38 207 6/2/15 Crown Ace Hardware Newport Beach 102.52 208 6/3/15 Crown Ace Hardware Newport Beach 48.59 209 6/3/15 Maurer Marine Inc Costa Mesa 18.79 210 6/3/15 Bainbridge Huntington Beach 45.44 211 6/5/15 Crown Ace Hardware Newport Beach 22.28 212 6/5/15 West Marine Newport Beach 48.24 213 6/5/15 West Marine Newport Beach 40.80 214 6/8/15 Home Depot Costa Mesa 144.32 215 6/8/15 Revchem Composites Costa Mesa 563.45 216 6/9/15 Home Depot Costa Mesa 555.49 217 6/10/15 Warner Boat Sales Costa Mesa 205.48 218 6/14/15 Home Depot Costa Mesa 79.15 219 6/15/15 Crown Ace Hardware Newport Beach 82,16 220 6/15/15 Crown Ace Hardware Newport Beach 38.21 221 6/15/15 West Marine Newport Beach 82.66 222 6/16/15 Crown Ace Hardware Newport Beach 5.39 223 6/16/15 Crown Ace Hardware Newport Beach 3.77 224 6/18/15 Maurer Marine Costa Mesa 84.91 225 6/18/15 West Marine Newport Beach 105.71 226 6/23/15 Home Depot Costa Mesa 127.27 227 6123/15 Maurer Marine Costa Mesa 38.52 228 6/23/15 Revchem Composites Costa Mesa 283.58 229 6/24/15 Crown Ace Hardware Newport Beach 19.63 230 6/25/15 West Marine Newport Beach 348.16 231 6/27/15 Home Depot Costa Mesa 133.60 232 6/30/15 Home Depot Costa Mesa 140.29 233 6/30/15 Crown Ace Hardware Newport Beach 56.11 234 6/30/15 West Marine Newport Beach 145.24 235 3,725.33 5 of 10 SCHEDULE 2 Ref 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 Date of Purchase Vendor Location Amount 7/1/15 . Warner Boat Sales Costa Mesa 56.96 7/1/15 Crown Ace Hardware Newport Beach 61.54 7/1/15 Maurer Marine Costa Mesa 30.29 7/1/15 Revchem Composites Costa Mesa 129.65 7/2115 Crown Ace Hardware Newport Beach S9.27 7/2115 Crown Ace Hardware Newport Beach 100.54 7/3/15 Crown Ace Hardware Newport Beach 22,10 7/4115 Home Depot Costa Mesa 216.75 7/6/15 Revchem Composites Costa Mesa 160.57 7/7/15 D'Angelo Costa Mesa 152,89 7/7/15 Revchem Composites Costa Mesa 191.97 7/7/15 Revchem Composites Costa Mesa 75,00 7/9/15 West Marine Newport Beach 109.70 7/12/15 Home Depot Costa Mesa 168.20 7/14/15 Crown Ace Hardware Newport Beach 39.37 7/14/15 Crown Ace Hardware Newport Beach 26.01 7/14/15 West Marine Newport Beach 91.13 7/15/15 Crown Ace Hardware Newport Beach 43.29 7/15/15 Unco Casters Santa Ana 268.27 7/17/15 Revchem Composites Costa Mesa 204.12 7/20/15 Maurer Marine Inc Costa Mesa 454.60 7/21/15 Crown Ace Hardware Newport Beach 64.74 7/21/15 Crown Ace Hardware Newport Beach 128.47 7/21/15 West Marine Newport Beach 383.82 7/22115 Crown Ace Hardware Newport Beach (18.36) 7/22/15 Crown Ace Hardware Newport Beach 10,04 7/22/15 Revchem Composites CA 65.00 7/22/15 Home Depot Costa Mesa 61.20 7/22115 West Marine Newport Beach 96.22 7/23/15 West Marine Newport Beach 295.54 7/24/15 Maurer Marine Ccsta Mesa 14.88 7124/15 West Marine Newport Beach 151.42 7/27/15 West Marine Newport Beach 52.59 7/27/15 West Marine Newport Beach 58.19 7/30/15 Crown Ace Hardware Newport Beach 57.54 7/30/15 Revchem Composites Costa Mesa 442,04 7/31/15 Home Depot Costa Mesa 175.27 7/31/15 Home Depot Costa Mesa 126.67 4,827.49 8/3/15 Crown Ace Hardware Newport Beach 74.46 6of10 SCHEDULE 2 7 of 10 SCHEDULE 2 Date of Ref Purchase vendor Location Amount 278 8/3/15 West Marine Newport Beach 139.45 279 8/5/15 Ganahl Lumber Costa Mesa 96.94 280 8/5/15 Ganahl Lumber Costa Mesa 44.00 281 8/5/15 Home Depot Costa Mesa 106.81 282 8/5/15 Revchem Composites Costa Mesa 37.58 283 8/5/15 West Marine Newport Beach 123.88 284 8/7/15 Crown Ace Hardware Newport Beach 16.83 285 8/7/15 Crown Ace Hardware Newport Beach 18.35 286 8/10/15 West Marine Newport Beach 427.44 287 8/11/15 Home Depot Costa Mesa 82.75 288 8/11/15 Maurer Marine Costa Mesa 165.24 289 8/11/15 Revchem Composites Costa Mesa 72,63 290 8/12/15 Crown Ace Hardware Newport Beach 29.13 291 8/12/15 Austin Hardwoods Santa Ana 73.44 292 8/12115 Ganahl Lumber Costa Mesa 436.27 293 8/13/15 Home Depot 536.49 294 8/13/15 Home Depot 140.24 295 8/13/15 Crown Ace Hardware Newport Beach 60.45 296 8/14/15 West Marine Newport Beach 127.57 297 8/16/15 Home Depot Costa Mesa 75.12 298 8/17/15 Crown Ace Hardware Newport Beach 46.39 299 8/18/15 West Marine Newport Beach 68.91 300 8/19/15 Crown Ace Hardware Newport Beach 18.06 301 8/19/15 Home Depot Costa Mesa 194.25 302 8/19/15 Home Depot Costa Mesa 50.90 303 8/21/15 D Angelo Costa Mesa 142.20 304 8/21/15 Ganahl Lumber Costa Mesa 185.74 305 8/24/15 West Marine Newport Beach 277.18 306 8/25/15 Mar Vac Electronics Costa Mesa 123.85 307 9/27/15 West Marine Newport Beach 52.88 308 8/31/15 Revchem Composites Costa Mesa 287.82 309 4,333.25 310 311 9/1/15 Maurer Marine Inc Costa Mesa 280.90 312 9/1/15 West Marine Newport Beach 551.26 313 9/2/15 D'Angelo Costa Mesa 9004 314 9/2/15 Maurer Marine Costa Mesa 10.80 315 9/2/15 West Marine Newport Beach 331,91 316 9/3/15 Revchem Composites Costa Mesa 156.98 317 9/3/15 West Marine Newport Beach 110.33 318 9/4/15 Home Depot Costa Mesa 184,42 319 9/5/15 Crown Ace Hardware Newport Beach 86.36 7 of 10 SCHEDULE 2 8 of 10 SCHEDULE 2 Date of Ref Purchase Vendor location Amount 320 9/7/15 Home Depot Costa Mesa 33,75 321 9/8/15 Crown Ace Hardware Newport Beach 48.93 322 9/8115 Crown Ace Hardware Newport Beach 22.00 323 9/9/15 Victory Foam, Inc CA 251.64 324 9/9/15 Crown Ace Hardware Newport Beach 5.52 325 9/9/15 Ganahl Lumber Costa Mesa 302.39 326 9/11/15 Mar Vac Electronics Costa Mesa 60.46 327 9/11115 Crown Ace Hardware Newport Beach 45.31 328 9/11/15 Crown Ace Hardware Newport Beach 47.50 329 9/11/15 West Marine Newport Beach 88.52 330 9/13/15 Home Depot Costa Mesa 124.30 331 9/15/15 Crown Ace Hardware Newport Beach 49.26 332 9/18/15 Ganahl Lumber Costa Mesa 90.59 333 9122/15 Revchem Composites Costa Mesa 115.83 334 9/23/15 West Marine Newport Beach 25.93 335 9/24/15 Crown Ace Hardware Newport Beach 31.27 336 9/25/15 Crown Ace Hardware Newport Beach 50.08 337 9/25/15 Crown Ace Hardware Newport Beach 37.74 338 9/25/15 Ganahl Lumber Costa Mesa 80.47 339 9/25/15 West Marine Newport Beach 100.07 340 9/28/15 Crown Ace Hardware Newport Beach 59.84 341 9/28/15 West Marine Newport Beach 269.05 342 9/30/15 D Angelo Costa Mesa 144.23 343 9/30/15 Maurer Marine Inc Costa Mesa 114.13 344 9/30115 West Marine Newport Beach 46.74 345 4,048.55 346 347 10/1/15 Revchem Composites Costa Mesa 247.70 348 10/5/15 West Marine Newport Beach 45.04 349 10/5/15 West Marine Newport Beach 143.18 350 10/6/15 West Marine Newport Beach 157.14 351 10/8/15 Home Depot Costa Mesa 567.35 352 10/8/15 Home Depot Costa Mesa 53.91 353 10/9/15 Ganahl Lumber Costa Mesa 34.86 354 10/9/15 West Marine Newport Beach 64.78 355 10/1C/15 Home Depot Costa Mesa 83.26 356 10/12/15 Crown Ace Hardware Newport Beach 6.46 357 10/14/15 West Marine Newport Beach 35.04 358 10/16/15 Victory Foam, Inc CA 1,127.52 359 10/16/15 Victory Foam, Inc CA 231.55 360 10/16/15 Revchem Composites Costa Mesa 207.63 361 10/16/15 Kamanu Composites Store HI 105.00 8 of 10 SCHEDULE 2 9 of 10 SCHEDULE 2 Date of Ref Purchase Vendor Location Amount 362 10/17/15 West Marine Newport Beach 385.24 363 10/19/15 Home Depot Costa Mesa 116.85 364 10/19/15 Industrial Metal Supply Irvine 526.78 365 10/20/15 West Marine Newport Beach 241.73 366 10/20/15 West Marine Newport Beach 93.90 367 10/21/15 Crown Ace Hardware Newport Beach 99.23 368 10/21/15 Austin Hardwoods Santa Ana 11.07 369 10/21/15 Austin Hardwoods Santa Ana 232.63 370 10/21/15 Industrial Metal Supply Irvine 34.77 371 10/21/15 Industrial Metal Supply Irvine 27.05 372 10/21/15 West Marine Newport Beach 91.66 373 10/22/15 Industrial Plastic Supply Anaheim 246.24 374 10/22/15 West Marine Newport Beach 4.04 375 10/22/15 Home Depot Costa Mesa 119.78 376 10/23/15 Revchem Composites Costa Mesa 271.54 377 10/26/15 Crown Ace Hardware Newport Beach 107.12 378 10/26/15 West Marine Newport Beach 119.75 379 10/27/15 Home Repot Costa Mesa 141.71 380 10/27/15 Crown Ace Hardware Newport Beach 394.03 381 10/28/15 Maurer Marine Inc Costa Mesa 80.46 382 6,456.00 383 384 11/2/15 Home Depot Costa Mesa 64.61 385 11/2/15 Maurer Marine Costa Mesa 76.68 386 11/4/15 Horne Depot Costa Mesa 172.89 387 11/5/15 Home Depot Costa Mesa 60.10 388 11/5/15 Home Depot Costa Mesa 30.10 389 11/$/15 Home Depot Costa Mesa 53.87 390 11/8/15 Home Depot Costa Mesa 49.59 391 11/9/15 Horne Depot Costa Mesa 219.37 392 11/9/15 Home Depot Costa Mesa 43.41 393 11/10/15 Revchem Composites Costa Mesa 116.10 394 11/10/15 West Marine Newport Beach 196.98 395 11/12/15 Home Depot Costa Mesa (5.15) 396 11/16/15 West Marine Newport Beach 142.69 397 11/20/15 Revchem Composites Costa Mesa 98.50 398 11/20/1S West Marine Newport Beach 428.93 399 11/20/15 West Marine Newport Beach 351.04 400 11/24/15 Revchem Composites Costa Mesa 183.60 401 11/24/15 West Marine Newport Beach 97.90 402 11/25/15 Home Depot Costa Mesa 188,64 403 11/25/15 Home Depot Costa Mesa 460.11 9 of 10 SCHEDULE 2 Ref 404 405 406 407 448 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 Date of Purchase Vendor Location Amount 11/28/15 Home Depot Costa Mesa 95,62 11/30/15 Crown Ace Hardware Newport Beach 74.49 3,200.07 12/1/15 Ganahl Lumber Costa Mesa 32.38 12/1115 West Marine Newport Beach 117.26 12/2115 D'Angelo Costa Mesa 529.12 12/2/15 Revchem Composites Costa Mesa 370.25 12/3/15 West Marine Newport Beach 525.95 12/4/15 Crown ACE Hardware Newport Beach 23.86 12/6/15 Home Depot Costa Mesa 131.93 12/7/15 Hanks Electrical Supplies Costa Mesa 210.60 12/8/15 Hanks Electrical Supply Costa Mesa 120.74 12/8/15 Kamanu Composites Store Kamanuc HI 141.00 12/8/15 Crown Ace Hardware Newport Beach 124.18 1218/15 Revchem Composites Costa Mesa 145.37 12/9/15 Crown Ace Hardware Newport Beach 12.36 12/9/15 Home Depot Cios 311.31 12/9/15 Revchem Composites Costa Mesa 218.54 12/10/15 West Marine Newport Beach 76.60 12/10/15 Revchem Composites Costa Mesa 58,85 12/11/15 Maurer Marine Inc Costa Mesa 151,20 12/14/15 Crown Ace Hardware Newport Beach 31.28 12/15/15 Crown Ace Hardware Newport Beach 40.34 12/15/15 Maurer Marine Inc Costa Mesa 56.16 12/16/15 Revchem Composites Costa Mesa 102.60 12/16/15 Crown Ace Hardware Newport Beach 84.19 12/17/15 West Marine Newport Beach 88.52 12/18/15 West Marine Newport Beach 126.95 12/19/15 Home Depot Costa Mesa 53.98 12/21/15 Ganahl Lumber Costa Mesa 647,29 12/22/15 West Marine Newport Beach 49.25 12/23/15 Crown Ace Hardware Newport Beach 155.78 12/23/15 Ganahl Lumber Costa Mesa (81.15) 12/23/15 Ganahl Lumber Costa Mesa 533.38 12/28/15 Crown Ace Hardware Newport Beach 121.01 12/29/15 Revchem Composites Costa Mesa 97,58 12/29/15 West Marine Newport Beach 369.68 5,788.34 Total Annual Purchases 10 of 10 54,770.95 SCHEDULE 2 HANZICH & COMPANY NEWPORT AQUATICS CENTER CERTIFIED PUBLIC ACCOUNTANTS ANALYSIS OF SUPPLY PURCHASES PAID BY CREDIT CARDS Source, Credit Card Purchases 9 MONTHS ENDED 9/30/16 1 0f4 SCHEOUi_E 2 Date of Ref Purchase Vendor Location Amount 1 1/4/2016 Revchem Composites Costa Mesa 150.12 2 1/5/2016 Crown Ace Hardware Newport Beach 9.71 3 1/5/2016 Crown Ace Hardware Newport Beach 71.29 4 1/5/2016 Crown Ace Hardware Newport Beach 28.57 S 1/6/2016 West Marine Newport Beach 84,88 6 1/7/2016 Revchem Composites Costa Mesa 59.40 7 1/8/2016 Crown Ace Hardware Newport Beach 7.55 8 1/8/2016 West Marine Newport Beach 84.24 9 1/11/7016 Revchem Composites Costa Mesa 164.48 10 1/13/2016 Rainbow Environmental CA 87.60 11 1/14/2016 West Marine Newport Beach 348.51 12 1/18/2016 West Marine Newport Beach 491.96 13 1/19/2016 Mesa Hose and Adaptors Costa Mesa 10.80 14 1/19/2016 Crown Ace Hardware Newport Beach 31A5 15 1/20/2016 Revchem Composites Costa Mesa 517.04 15 1/21/2016 Revchem Composites Costa Mesa 187,82 17 1121/2016 Home Depot Costa Mesa 1SS.98 18 1/21/2016 West Marine Newport Beach 74.02 19 1/21/2016 Mar Vac Electronics Costa Mesa 145.24 20 1/28/2016 Crown Ace Hardware Newport Beach 50,91 21 1129/2016 D Angelo Costa Mesa 186.67 22 1/29/2016 Revchem Composites Costa Mesa 74.25 23 3,022.59 24 25 2/1/2016 Revchern Composites Costa Mesa 183.71 26 2/3/2016 Crown Ace Hardware Newport Beach 54.14 27 2/3/2016 Crown Ace Hardware Newport Beach 30.15 28 2/3/2016 Home Depot Costa Mesa 70.17 29 2/5/2016 West Marine Newport Beach 192.22 30 2/7/2016 Home Depot Costa Mesa 75.22 31 2/10/2016 Atlas Sheet Metal CA 150.00 32 2[11/2016 Crown Ace Hardware Newport Beach 7.55 33 2/11/2016 Home Depot Costa Mesa 33.77 34 2/11/2016 Revchem Composites Costa Mesa 109.62 35 2/12/2016 Crown Ace Hardware Newport Beach 11.66 36 2/16/2016 Home Depot Costa Mesa 49.65 37 2/16/2016 Revchem Composites Costa Mesa 13.23 38 2/16/2016 West Marine Newport Beach 14.82 39 2/17/2016 Maurer Marine Costa Mesa 14891 40 2/18/1016 Hoffman's Paint Santa Ana 136.08 41 2/18/2016 Hoffman's Paint Santa Ana 36.99 42 2/19/2016 Maurer Marine Costa Mesa 76.68 43 2/21/2016 WestMarine Newport Beach 120.36 44 2/22/2016 Crown Ace Hardware Newport Beach 40.33 45 2/22/2016 Mar Vac Electronics Costa Mesa 42.98 46 2/23/2016 Crown Ace Hardware Newport Beach 3.63 47 2/23/2016 Maurer Marine Costa Mesa 135.00 48 2/24/2016 Revchem Composites Costa Mesa 832.49 49 2/25/2016 Austin Hardwoods Santa Ana 298.03 50 2/25/2016 Home Depot Casta Mesa 228.88 51 2/26/2016 Crown Are Hardware Newport Beach 22.31 52 2/26/2016 Home Depot Costa Mesa 126.91 53 2/26/2016 Revchem Composites Costa Mesa 213.30 54 3,458.79 55 56 3/1/2016 Revchem Composites Costa Mesa 36.72 57 3/312016 Crown Ace Hardware Newport Beach 29.13 58 3/3/2016 Home Depot Costa Mesa 94.94 59 3/4/2016 West Marine Newport Reach 68.54 60 3/6/2016 Home Depot Costa Mesa 108.92 61 3/6/2016 Minneys Yacht Surplus CA 45.36 1 0f4 SCHEOUi_E 2 62 3/7/2016 Crown Ace Hardware Newport Beach 6.47 63 3/7/2016 Crown Ace Hardware Newport Beach 4.31 64 3/7/2016 West coast MarineSenr Costa Mesa 8.43 65 3/8/2016 D'Angelo Costa Mesa 114.32 66 3/6/2016 Revchem Composites Costa Mesa 985.26 67 3/9/2016 Crown Ace Hardware Newport Beach 35.72 68 3/9/2016 Home Depot Costa Mesa 91.25 69 3/1112016 Crown Ace Hardware Newport Beach 62.60 70 3/11/2016 Revchem Composites Costa Mesa 59.40 71 3/11/2016 West Marine Newport Beach 49.57 72 3/1412016 Crown Ace Hardware Newport Beach 19.57 73 3/15/2016 D'Angeio Costa Mesa 14.99 74 3/15/2016 West Marine Newport Beach 118.90 75 3/15/2016 West Marine Newport Beach 176.69 76 3/16/2016 D'Angelo Costa Mesa 38.21 77 3/16/2016 West Marine Newport Beach 23.55 78 3/17/2016 Crown Ace Hardware Newport Beach 12.40 79 3/17/2016 Revchem Composites Cona Mesa 366.98 80 3/11/2016 West Marine Newport Beach 126.31 81 3/17/2016 West Marine Newport Beach 47.50 82 3/18/2016 Home Depot Costa Mesa 159,57 93 3/23/2016 Crown Ace Hardware Newport Beach 122.32 84 3/23/2016 Revchem Composites Costa Mesa 224.21 85 3/24/2016 Revchem Composites Costa Mesa 64.80 86 3/24/2016 Crawn Ace Hardware Newport Beach 53.52 87 3/24/2016 D Angela Costa Mesa 53.19 88 3/25/2016 0 Angelo Costa Mesa 176.79 89 3/28/2016 West Marine Newport Beach 43.27 90 3/29/2016 Sher -Fab Unlimited, Inc CA 136,62 91 3/30/2016 Crown Ace Hardware Newport Beach 58.50 92 3,239.03 93 94 4/5/2016 Maurer Marine Inc Costa Mesa 81.00 95 4/6/2016 West Marine Newport Beach 104.51 96 4/7/2016 D'Angelo Costa Mesa 99.10 97 4/11/1016 Crown Ace Hardware Newport Beach 4.31 98 4/12/2016 West Marine Newport Beach 135,22 99 4/12/2016 West Marine Newport Beach 1,133,46 100 4/13/2016 Revchem Composites Costa Mesa 118.813 101 4/13/2016 West Marine Newport Beech 388,30 102 4/14/2016 Rev0hem Composltes Costa Mesa 102,60 103 4/14/2016 West Marine Newport Beach (123.361 104 4/14/2016 West Marine Newport Beach 475.05 105 4/15/2016 Crown Ace Hardware Newport Beach 72.01 106 4/18/2016 West Marine Newport Beach 132.65 107 4/19/2016 Ganahl Lumber Costa Mesa 106.54 108 4/20/2()16 West Marine Newport Beach 105,82 109 4/21/2016 West Marine Newport Beach 155.51 110 4/26/2016 Revchem Composites Costa Mesa 259.20 111 4/26/2016 Home Depot Costa Mesa (80.76) 112 4/26/7016 Home Depot Costa Mesa 489.08 113 4/16/7016 Home Depot Costa Mesa 236.94 114 4/27/2016 Revchem Composites Costa Mesa 37.58 115 4/27/2016 Crown Ace Hardware Newport Beach 41.00 116 4/30/2016 Crown Ace Hardware Newport Beach 50.00 117 4/30/2016 Austin Hardwoods Santa Ana 23.19 11B 119 4,147.75 120 5/1/2016 Crown Ace Hardware Newport Beach 33.92 121 5/1/2016 HarborReightTools Orange 470.36 122 5/3/2016 Ganahl Lumber Costa Mesa 82.01 123 5/3/2016 Ganahl Lumber Costa Mesa 21.29 124 5/4/2016 Crown Ace Hardware Newport Beach 10.79 125 5/5/2016 Mar Vac Electronics Costa Mesa 239.22 126 S/S/2016 West Marine Newport Beach 75.51 127 5/5/2016 West Marine Newport Beach 321.14 128 5/612016 Industrial Metal Supply Anahelm 221,40 129 5/6/2016 Maurer Marine Costa Mesa 246,40 134 5/9/2016 Crown Ace Hardware Newport Beach 21,63 2 of 4 SCHEDULE 2 131 5/9/2016 West Marine Newport BQadi 402.06 132 5/9/2016 Crown Ace Hardware Newport Beach 32.25 133 5/10/2016 Crown Ace Hardware Newport Beach 70.02 134 5/10/2016 West Marine Newport Beach 191.12 135 5/10/2016 Crown Ace Hardware Newport Beach 75.64 136 5/11/2016 Crown Ace Hardware Newport Beach 30.77 137 5/12/2016 Mar Vac Electronics Costa Mesa 59.24 138 5/12/2016 West Marine Newport Beach 352.79 139 5/13/2016 West Marine Newport Beach 9.96 140 5/15/2016 Home Depot Costa Mesa 87.04 141 5/16/2076 Revchem Composites Costa Mesa 89.37 142 5/16/2616 Crown Ace Hardware Newport Beach 3.41 143 5/17/2026 Crown Ace Hardware Newport Beach 13.77 144 5/16/2016 HD Supply White CA 90.66 145 5/18/2016 Home Depot Costa Mesa 82.44 146 5/18/ZO16 Revchem Composites Costa Mesa 162.00 147 5/20/2016 Crown Ace Hardware Newport Beach 11.01 148 5/20/2016 Home Depot Costa Mesa 196.70 149 5/25/2016 West Marine Newport Beach 135.65 150 5/26/2016 Crown Ace Hardware Newport Beach 33.11 151 5/26/2016 West Marine Newport Beach 48.58 152 5/27/2016 Quickblade Paddles CA 79,92 159 4,00118 154 155 6/1/2D16 Home Depot Costa Mesa 132.86 156 6/1/2016 Mar Vac Electronics Costa Mesa 71.12 157 6/1/2D16 Revchem Composites Costa Mesa 316,44 158 6/3/2016 Crown Ace Hardware Newport Beach 17.26 159 6/3/2616 Home Depot Costa Mesa 189.92 160 6/5/2016 Crown Ace Hardware Newport Beach 52.86 161 615/2016 west Marine Newport Beach 103.64 162 6/7/2016 Home Depot Costa Mesa 120.85 163 6/8/2016 Revchem Composites Costa Mesa 416.23 164 6/8/2016 Crown Ace Hardware Newport Beach 23,74 165 619/2016 Home Depot Costa Mesa 231,37 156 6/14/2016 Revchem Composites Costa Mesa 276.08 167 6/14/2016 Crown Ace Hardware Newport Beach 64,77 169 6/14/2016 Home Depot Costa Mesa 101,62 169 6/36/2016 Home Depot Costa Mesa 169,75 17D 6/17/2016 Revchem Composites Costa Mesa 178,58 171 6/17/2016 West Marine Newport Beach 134.50 172 6/17/2016 CrownAee Hardware Newport Beach 38.15 173 6/17/2016 Michaels Stores Costa Mesa 102.65 174 6/21/2016 Crown Ace Hardware Newport Beach 5.59 175 6/21/2016 Home Depot Costa Mesa 86.31 175 6/11/2016 Home Depot Costa Mesa 75.84 177 6/22/2016 Home Depot Costa Mesa 52,38 178 6124/2016 Home Depot Costa Mesa (52.38) 179 6/24/1016 Home Depot Costa Mesa 133.44 180 6/27/2016 Revchem Composites Costa Mesa 102.60 181 6/27/2016 Crown Ace Hardware Newport Beach 64.74 182 6/28/2016 D'Angelo CA 351.55 183 6/28/2015 Mar Vac Electronics Costa Mesa 15.01 184 6/30/2016 Crown Ace Hardware Newport Beach 33.03 185 3,610.50 186 187 7/1/2916 Crown Ace Hardware Newport Beach 64.77 188 7/1/2016 Revchem Composites Costa Mesa 123.12 189 7/1/2016 Revchem Composites Costa Mesa 64.86 190 7/6/2016 West Marine Newport Beach 91.37 191 7/6/2016 Crown Ace Hardware Newport Beach 25.90 192 7/6/2016 Revchem Composites Costa Mesa 212.22 193 7/7/2016 West Marine Newport Beach 117.13 194 7/7/2016 WestMarine Newport Beach 362.88 195 7/10/2016 Home Depot Costa Mesa 130.30 196 7/20/2016 Austin Hardwoods Santa Ana 185.24 197 7/20/1016 Home Depot Costa Mesa 83.02 198 7/20/2016 Mar Vac Electronics Costa Mesa 71.12 199 7/20/2016 Revchem Composites Costa Mesa 775.07 3 of 4 SCHEDULE 2 200 7/26/2016 Crown Ace Hardware Newport Beach 40.60 201 7/29/2016 West Marine Newport Beach 670.30 202 3,068.84 203 204 8/1/2016 Crown Ace Hardware Newport Beach 25.42 20S 8/1/2016 Crown Ace Hardware Newport Beach 0.82 206 8/1/2016 West Marine Newport Beach 83.80 207 8/2/2016 Revchem Composites Costa Mesa 123.36 208 8/3/2016 GanahILumber Costa Mesa 45.62 209 W5/2016 Home Depot Costa Mesa 108.51 210 8/8/2016 Maurer Marine Costa Mesa 270.16 211 8/9/2016 Crown Ace Hardware Newport Beach 61.11 212 8/912016 West Marine Newport Beach 382.83 213 8/10/2016 West Marine Newport Beach (73.58) 214 8/12/2016 Maurer Marine Costa Mesa 164.15 215 8/17/2016 RevChem Composites Casts Mesa 223.45 216 8/17/2016 West Marine Newport Beach 571.02 217 8/19/2016 West Marine Newport Beach 292.17 218 8/23/2015 Crown ACe Hardware Newport Beach 40,90 219 8/24/2016 Austin Hardwoods Santa Ana 233.97 220 8/25/2016 Revchem Composites Costa Mesa 135.00 221 8/25/2015 D Angelo CA 126.58 222 8/29/2016 Crown Ace Hardware Newport Beach 67.51 223 8/30/2016 Revchem Composites Costa Mesa 195.16 224 3,077.97 225 226 9/2/2016 West Marine Newport Beach 121.94 227 9/7/2016 Maurer Marine Costa Mesa 275.59 2Z8 9/7/2016 West Marine Newport Beach 247,95 229 9/712016 West Marine Newport Beach 167.21 230 9/9/2016 Crown Ace Hardware Newport Beach 53.94 231 9/13/2016 Revchem Composites Costa Mesa 115.83 232 9/14/2016 Crown Ace Hardware Newport Beach 69.23 233 9/15/2016 Maurer Marine Costa Mesa 143.10 234 9/16/2016 Crown Ace Hardware Newport Beach 42.62 235 9/16/2016 Home Depot Costa Mesa 140.58 236 9/20/2016 Revchem Composites Costa Mesa 174.95 237 9/23/2016 Crown Ace Hardware Newport beach 75.82 238 9/23/2016 Ganshl Lumber Costa Mesa 146.75 239 9/25/2016 Home Depot Costa Mesa 67.12 240 9/27/2016 Crown Ace Hardware Newport Beach 34.39 241 1,877.03 242 243 Totals 29,503.68 4 of 4 SCHEDULE 2 SECTION 6 Analysis of Financial Reporting Exhibit 1 This is a "Fund Raising Wish List" internally prepared by NAC and given to the parents of members. This list is a request for donations. The parent claims that some of the donation requests shown on this list were potentially received by the Organization prior to the list's distribution to parents. Schedule 1, 2, 3, 4, 5 and 6 Schedules of Financial Reporting, Comparison of Quick Books Accounting to Financial Reporting Presented to Member Parents Purpose To determine if there were any differences between the NAC's internal Quick Books Accounting and the Financial Reports provided to participant parents. Conclusion This analysis compares the internal general ledger accounting to the financial reporting of program activity provided to member parents. Various differences were noted indicating that the financial reporting provided to the parents were not reflective of the actual accounting and results of operations (Profit and Loss Statements). Some profit and loss statements reported to the member parents indicated net profits lower than actual net profits per the books. Additionally, some reports indicate net losses lower than actual losses. Other reports received by the parents were not consistent with internal reporting. These reports were used for the basis of fund raising. Recommendations My analysis indicates that there are some significant differences between the actual internal Quick Books accounting and the Financial Reporting provided to parents. The NAC organization has the responsibility to provide participants, parents and donors accurate financial reporting. NAC should implement stronger internal accounting controls financial transactions and reporting. The Board of Directors has a fiduciary responsibility to provide donors accurate financial reporting when external reports are used for fund raising purposes. See Section 6 for additional recommendations regarding accounting internal controls. 31 Specific Recommendations • Implement monthly accounting closing procedures * Complete monthly account analysis to Identify accounting errors • Prepare and post appropriate correcting adjusting journal entries • Preparation of monthly, quarterly and annual reports showing comparison of budget to actual results of operations for all programs, and to address the profitability/cash flow for each program or department • Prepare monthly reconciliation of book cash to bank cash amounts • Set up controls over cash disbursements to include o Approval process o Proper account classifications o Vendor procurement procedures and policies o Implement controls over credit card purchases by employees • Implement segregation of accounting duties, i.e. persons handling cash receipts should not have authority to post entries into the general ledger • Implement controls over cash sales/receipts • Establish an anti -fraud policy and controls • Complete an efficiency analysis of organization and program costs to Include: o Essential manpower needs o Assessment of reasonable compensation o Expense analysis • Assessment of cost efficiencies 32 Q) Q) c • 1/ CL 0 T 0 �3 cu 17 4+- 0 CL Ln 0 +ii° Y W m n N s�J O a€ m a t70z t c 73 V) f- Qj L 9 tell0� �12 t/► t7� � a r ! vil .w -0 0 r4' L 1.. dl Q/ N w spa R. x c� u N a► ujX 0 +ii° Y W m n N s�J O a€ m a t70z t c 73 V) f- Qj L tell0� �12 a v -0 0 O 0 x c� iU N a► x �E v +3 t 4 r� C� C mm -0 4-4 0 M ai 4-0� a VC14/61. Hanzich & Company NEWPORT AQUATIC CENTER Certified Public Accountants FINANCIAL REPORTING ISSUES COMPARISON OF QUICKBOOKS TO REPORTING PROVIDED TO PARTICPANTS JR ROWING PROFIT AND LOSS STATEMENTS JANUARY TO MARCH 2015 Expense Coaching Expense 87,766.55 Per Flnanclal - Dues, Subscriptions & permits Per QB Reporting Difference Income 2,337.35 799.08 1,538,27 Donations 410.00 410.00 - Fundraising 1,617.34 1,962.34 (345.00) Jr Rowing Team Dues 154,780.60 154,780.60 - Summer Camp Income 3,010.95 3,010.95 Uniform Sales Income - 2,146.00 (2,146.00) Total Jr. Rowing Income 159,818.89 162,309.89 (2,491.00) Expense Coaching Expense 87,766.55 87,766.55 - Dues, Subscriptions & permits 350.00 350.00 - Equip, Launch & Trailer Repalrs 2,337.35 799.08 1,538,27 Equipment and Parts Purchase 14,304.27 15,811,47 (1,507.20) Fuel 3,004.76 3,004.76 - Fundralsing Expenses (159-69) (159.69) - NAC Program Dues 19,350.00 19,350.00 Race Expenses Team Regattas 38,063.04 38,063.04 - Special Events Expense 472.42 472.42 - Uniforms Merchandise Expense (394.54) 1,751.46 (2,146.00) Total Jr. Rowing Expense 165,094.16 167,209.09 (2,114.93) Net Income (5,275.27) (4,899.20) (376.07) Jr Row_033115Financial Reports SCHEDULE 1 Hanzich & Company NEWPORT AQUATIC CENTER Certified Public Accountants FINANCIAL REPORTING ISSUES COMPARISON OF QUICKBOOKS TO REPORTING PROVIDED TO PARTICPANTS JR ROWING PROFIT AND LOSS STATEMENTS APRIL TO JUNE 2015 Jr_Row_063015FInancial Reports SCHEDULE 2 Per Financial Per QB Reporting Difference Income Donations 29,421.50 29,421.50 - Fundralsing 2,250.00 2,320.00 (70.00) Jr Rowing Team Dues 48,467.20 48,467.20 Special Event Income 3,291.00 3,291.00 - Advance Rowing Camp 2,600:00 2,600.00 - Novice Rowing Camp 29,979.05 29,979.05 _ Uniform Sales Income - 80.00 (80.00) Total Jr. Rowing Income 116,008.75 116,158,75 (150.001 Expense Coaching Expense 75,040.54 68,441.02 6,599.52 Dues, Subscriptions & Permits 45.00 45.00 - Equip, Launch & Trailer Repairs 797.65 797.65 - Equipment and Parts Purchase 1,909.06 11909.06 - Fuel 2,807.97 2,807.97 _ Fundraising Expenses 946.03 946.03 _ NAC Program Dues 19,350.00 19,350.00 _ Race Expenses 75,334.99 75,334.99 - Special Events Expense 10,823.04 10,823.04 - Summer Camp Expense 1,887.54 1,887.54 _ Uniforms Merchandise Expense 698.27 778.27 (80.00) Total Jr. Rowing Expense 189,640.09 183,120.57 6,519.52 Net Income (73,631,34) (66,961.82) (6,669.52) Jr_Row_063015FInancial Reports SCHEDULE 2 Hanzich & Company NEWPORT AQUATIC CENTER Certified Public Accountants FINANCIAL REPORTING ISSUES COMPARISON OF QUICKBOOKS TO REPORTING PROVIDED TO PARTICPANTS JR ROWING PROFIT AND LOSS STATEMENTS JULY TO SEPTEMBER 2015 Per Financial Per QB Reporting Difference Income Donations 31,580.00 30,680.00 900.00 Fundraising 235.00 245.00 (10.00) Jr Rowing Team Dues 241,462.23 241,462.23 - Sale of Equipment 12 000.00 - 12,000.00 Special Event Income 60.00 60.00 _ Summer Camp Income 37,408.93 37,408.93 - Advance Rowing Camp - _ Novice Rowing Camp Uniform Sales Income _ Total Jr. Rowing Income 322,746.16 309,856.16 12,890,00 Expense Coaching Expense 55,159.64 50,938.45 4,221,19 Dues, Subscriptions & Permits - _ Equip, Launch & Trailer Repairs 1,930.58 1,475.98 454,60 Equipment and Parts Purchase 9,173.33 9,175.33 - Fuel 1,630.97 1,630.97 - NAC Program Dues 19,350.00 19,350.00 - Race Expenses 17,860.40 17,860.40 - Special Events Expense 334.74 334.74 _ Summer Camp Expense 114.46 114.46 - Uniforms Merchandise Expense 501.46 501.46 - Total Jr. Rowing Expense 106,057.58 101,381.79 4,675.79 Net Income 216,688.58 208,474.37 8,214.21 Jr_Row_093015Financiai Reports SCHEDULE 3 Henttsb & Company NEWPORT AQUATIC CENTER Certified Pub IkAccountenis FINANCJAL REPORTING ISSUES COMPARISON OF QUICI030OKS To REPORTING PROVIDED TO PARTICPANTS 1R ROMPING PROFITAND LOSS STATEMENTS APRIL TO JUNE 2014 AND APRIL TO JUNE 2013 Income Donetlans Fundraising Jr Rowing Team Dues Race Income - Relmburseable Races Sale of Equlpment Special Event Income Summer Camp Income Advance Rowing Camp Novice Rowing Camp Uniform Sales income Total Jr_ Rowing Income Expense Coaching Expense Dues, Subscriptions & Permits Equip, Launch &Trailer Repairs Equipment and Parts Purchase Fuel NAC Program Dues Race Expenses Reimbursable Races Team Regattas Special Events Expense Summer Camp Expense Uniforms Merdiandlse Expense Total Jr. Rowing Expense Net Income APRILTO JUNE 2013 Per Financial Per,Q9 Reporting Difference 6,075,00 APRIL TO JUNE 2014 50,538.54 50,538.54 Per Financial 280.00 PerCtb Reporting Difference 81025.00 8,025.00 22,695.00 4,424.42 4,669.42 (245.00) 62,338.00 62,338.00 - 6,825.0D (6,825.00) 3,363.00 3,363.00 2,791,37 34,693.09 34,683.08 19,950.00 418.50 418.50 19,350.00 113,252.00 120,322.00 7,070,00) APRILTO JUNE 2013 Per Financial Per,Q9 Reporting Difference 6,075,00 61480.00 {455.00] 50,538.54 50,538.54 280.00 280.00 2,730.00 2,730.00 28,780.00 28,780.00 22,695.00 22,695.00 111,048.54 88,808.54 22,240.00 80,784.91 80,784.91 47,401.32 47,401.32 5,030.49 5,030.49 8.260.00 81260.00 1,886.85 1,886.85 2,709.39 2,709.39 452.50 452.50 38.24 38.24 4,354.34 4,354.34 2,791,37 4791.37 19,350.00 19,950.00 19,350.00 19,350.00 2,334:28 9,159.28 (6,825.00) 5,962.33 5,962.33 52,994.56 52,994.56 55,830.34 55,830.34 8,172.86 8,172.86 - 8,870,27 8,870.27 56.26 66.28 11598.72 1,598.72 177,025.79 183,850.79 {6,825.00) 151,213.26 151,213.26 63,773.79) 63,526.79) 245.00 {0,164,72) {62,404.72] 2 .240.00 SCHEDULE 4 Hansich & Comparry NEWPORT AQUATIC CENTER Certified Publk Accountants FINANCIAk REPORTING ISSUES COMPARISON OF QUICKBOOKS TO REPORTING PROVIDED TO pARTICPANTS JR ROWING PROFIT AND LOSS STATEMENTS JULY TO SEPTEMBER 2014 AND JULYTO SEPTEMBER 2013 SCHEOULES JULY TO SEPTEMBER 2014 JULY TO SEPTEMBER 2013 Per financial Per Financial Per Per QB Reporting ' Drence Por QB Re-, parani; Difference income Donations 5,150.00 5,150.00 Fundraising 75.00 450,00 (385,00) 855.00 1,030.00 (175.00) JrRowing7eamDues 206,742.40 206,542.40 200.00 152,738.50 152,353.50 385.00 Race Income - RetmburseableRaces - - 4,500.00 4,500.00 Total Reimbursed Race Expenses Sale of Equipment 6,850.00 6,850.00 3.5.00 35.00 Special Event Income - Summer Camp Income 31,223.37 31,22337 31,785,00 31,785.00 Advance Rowing Camp _ - Novice Rowing Camp - 20,065.00 20,065.00 Uniform Sales Income 3,827.64 3,442.64 385.00 Total Jr. R"Ing Income 250,040.77 250,225.77 (18S.00) 213,806.14 193,146.14 20,660.00 Expense Coaching Expense 56,702.04 58,953.47 (2,251.43) 55,307.52 55,307.52 Dues, Subscriptions & Permits - 82.62 82,62 Equlp,Launch&Trailer Repairs 6,313.15 61313.15 7,242.66 7,24265 Equipment and Parts Purchase 92Q,45 924AS 9,698.75 9,698.75 Fuel 3,875.37 3,875.37 1,619.99 1,619.99 Fund Raising Expense - NAC Program Dues 19,350.00 _ 191350.00 - 41.83 19,350.00 41.83 19,350.00 Race Expenses 18,243.00 18,243.00 5,995.00 5,995.00 Reimbursable Races Team Regattas Special Events Expense 959.22 959.22 1,251.20 1,251.20 Summer Camp Expense 2,438.08 2,438.08 Uniforms Merchandise Expense 504.60 504.00 3,658.58 3,65858 Total Jr, Rowing Expense 109,305.31 111,556.74 (2,251,43) 104,748.15 104,248.15 - Net Income 14073546 138,669.03 2,066.43 109,557.99 99,997,99 20,660.00 SCHEOULES Hansleh &Comparej NEWPORT AQUATIC CENTER Certified Public Accountants FINANCIAL REPORTING ISSUES COMPARISON OF QUICHBOONSTO REPORTING PROVIDED TO PARTICPANTS IR ROWING PROFIT AND IHSS STATEMENTS OCTOBER TO DECEMBER 2014 AND OCTOBER TO DECEMBER 2013 SCHEDULES OCTOBER TO DECEMBER 2014 OCTOBER TO DECEMBER 2014 par Flnandal Per financial PerCtB — Reporting Difference Per QB Reporting Difference income Donations 3,500.00 3,500.00 15,995.00 15,995.00 Restricted Donafam 15,000.(10 15,000.00 Fundraising _ _ Erg-a•thon 41,36562 41,365.62 3&894.60 38,894.60 Merchandise Sales - 700.00 )700.00) 2,344.00 3,079.00 (735.00) NARF 16,385.16 16,386.16 17,390.81 27,390.81 - Jr Rowing Team Dues 96,317.30 96,317.30 147,505.00 147,430.00 75,00 Race Income- Reimburseable Races - 1,375.00 {1,375.00) 1,630,00 1,630.00 Total Reimbursed Rate Expenses Sale of Equipment 11,440.00 11,490A0 (50.00) Specie l Event In came Summer Camp Income Advance Rowing Camp Novice Rowing Camp _ Unlform5ales Income - 980.00 980.00 Total Jr. Rowing Income 184,009,08 171,134.08 12,875.00 234,739A3 235,399.41 660.00) Expense Coaching Expanse 109,658.84 107,407A1 2,251.43 114,118.93 114,118.93 Dues, Subscrlptions & Permits - 211.58 211,58 Equip, Launch &Trailer Repairs 4,150.29 4,150.29 5,580.38 5,580.98 Equipment and Parts Purchase 8,560.36 8,560.36 - 104.19 104.19 Fuel 3,642.28 3,542,28 2,087.78 2,087.79 Fund Raising Expense 11,410.20 11,410,20 14,92SA5 14,828.85 NAC Program Dues 19,350.00 19,350.00 19,350.00 19,350.00 Race Expenses 23,256.77 24,547,44 (1,390 67j 26,012.14 26,012.14 Reimbursable Races _ Team Regattas _ Special Events Expense 590.97 590.97 253.35 353.35 Summer CampExpense - 20000 200.00 Uniforms Merchandise Expense 90.00 90.00 1,305.67 1,305.67 Total Jr. Rowing Expense 180,709.71 179,848.95 860.76 184,052.87 184,052.87 Net Income 3,299.37 8,714,87) 12,014.24 50,686.54 S1,346.54 {660.00 SCHEDULES Hanzich & Company NEWPORT AQUATIC CENTER Certified Public Accountants FINANCIAL REPORTING ISSUES COMPARISON OF QUICKSOOKS TO REPORTING PROVIDED TO PARTICPANTS JR ROWING PROFIT AND LOSS STATEMENTS JANUARY TO MARCH 2015 Expense Coaching Expense 87,756.55 Per Financial _ Dues, Subscriptions & Permits Per QB Reporting Difference Income 2,337.35 799.08 1,538.27 Donations 410.00 410.00 (1,507.20) Fundraising 1,617.34 1,962.34 (345.00) Jr Rowing Team Dues 154,780.60 154,780.60 _ Summer Camp Income 3,010.95 31010.95 _ Uniform Sales Income Team Regattas - 2,146.00 (2,146.00) Total Jr. Rowing Income 159,818.89 162,309.89 (2,491.00) Expense Coaching Expense 87,756.55 87,766.55 _ Dues, Subscriptions & Permits 350.00 350.00 _ Equip, Launch & Trailer Repairs 2,337.35 799.08 1,538.27 Equipment and Parts Purchase 14,304.27 15,811.47 (1,507.20) Fuel 3,004.76 3,004.76 Fundraising Expenses (159.69) (159.69) _ NAC Program Dues 19,350.00 19,350.00 - Pace Expenses Team Regattas 38,063.04 38,06104 - Special Events Expense 472.42 472.42 Uniforms Merchandise Expense (394.54) 1,751.46 (2,146.00) Total Jr. Rowing Expense 165,094.16 167,209.09 (2,114.93) Net Income (5,275.27) (4,899.20) (376.07) Jr_Row_033115FInancial Reports SCHEDULE 1 7:io PM October 12, 2015 Newport Aquatic Center, Inc. Cash Basis JR. ROWING Profit & Loss January through March 2015 Jan - Mar 16 Jan-Mari4 Ordinary incomslExpense Income f� Donations o- 410.00- 5,050.00 Fundraising 1, CeJ7,' 1,982.34 5,243.75,' Jr Rowing Team Dues w 154,780.80 153,855.00 Summer Camp Incoms — 3.010.95 0.00 Uniform Sates Income 2,146.00 0.00 �'• �' Ri L Y: TF ' expense fr 'RIA si /4.3 J'� V TME Coaching Expense 87,7018.55' 83,095.88-- 3,095.88✓Duns, Duo,Subscriptions t& Permits 360.00 " 484.19 � Equip, Launch &Trailer Repairs A, 799.08 5,721.82 Equipmontand PartsiPurcha60 ,t# �O V 715,811.47 1,238.10 Fuel 3,004.76- 3,329.99 Fundraleing Expense -159.69- 5,304.31 y' MAC Program Dues 19,350.00 19,350.00 V Race Expensee Reimbursable Races 0.00 790..00 Team Regattas 38,063.04 38,802.60 r Total Race Expenses 38,063.04 37,452.50 'r Special Events Expense 472.42 78.72 UnWrrns Merchandise Expense �� ° �VA,751.46 4111,60 Net IncomeJExpanse P29p 3 of 9 2:38 PM Newport Aquatic Center Manch 24, 2017 Profit L & Loss cash Basis January through March 2015 Jan - Mu IS Jan - Mar 14 Ordinary IncomalExpalso Income DRAGON BOAT INCOME Donal lone Equipment Unreauicted Total Donation Dragon Boat Team Dues Dragon Boat Team Dues Diecounte Total DRAGON BOAT INCOME JR. ROWING INCOME Donations Restricted Donations Unrestricted Donations Total Donations Fundraising Merchandise Sales NARF Ordlos Campaign Total Fundralsing Jr RmOng Team Dias summer Camp Income Novice Rowing Camp Total Summer Camp Income Total JR. ROWING INCOME NAC OPERATIONS INCOME Donations Building Fund Donations Unrestricted Total Donations Groups I Classes I Clinics Groups NAC Scheduled Rowing Lesson Income Summer Paddle Camp Income SUP Lessons Income Total Groups / Classes / Clinics Membership Income Annual Membership Boat Storage Income Hourly Membership Hourly Membership Discounts Locker Rental Fns Mombarshlp Dims Refund Monthly Membership Visiting Teams Tote1 Membership Income Merchandise Salve Program Membership Dues Dragon Boat Momborship Duos Jr. Rowing Membership Dues Outrigger Membership Dues -Jr WOW Membership Dues Total Program Momborship Dues Sala of Equipment Total NRC OPERATIONS INCOME 0.00 825.00 825.00 4,065.00 0.00 4,890.00 0.00 410.00 410,00 0.00 90.00 1,627.34 1,617.34 154,780.60 31010.95 3,010.95 159,818.89 3,888.52 202.00 4,088,52 7,160.00 8,t100.OD 2,204,00 120.00 19,084.00 60,140.00 22, 735.130 41,245,00 0.00 9.51 455.00 10,777.00 100,00 134,562.41 3,239.75 3,876.00 19,350.00 3,225.00 4,515.00 30,765.00 8,535.00 200,264,68 100.00 0.00 100.00 3,725.00 0.00 3,825.00 6,000.00 50.00 5,050.00 684.00 580.50 3,649.25 4,893.76 153,655.00 0.00 0.00 163,598.75 22,130.00 0,00 22,13000 8,639.00 11,975.00 0.00 0.00 20,814.00 63,556.53 22,882.00 36,742.00 0.00 140.00 -297,00 6,38200 150.00 119,335.53 2,820.50 3,675,00 19,350.00 3,226.00 4,515.00 30,765.00 0.00 185,465.03 Page 1 2.38 PJM Newport Aquatic Center March 24, 2017 Profit & Loss Cash Basta January through March 2015 Jan - Mar 15 Jan - Mar 14 OUTRIGGER INCOME Donations Equipment Sam Couch Memorial Fund Unrestricted Unrestricted • Jr. Team Total Donations Fundratsing Income Adult Team Fundraisers Tahiti Fest Twal Adult Team Fundraisers Corporate Chalterrge Groups and Events Hal Rosaff Race Hal Roeo11 Entry Fee Hal Roaoff Race • Olher Total Hal Rosoff pace Jr. Outrigger Team Fundralsers Total Fundralsing Income Fleimburseattle Race Exp. Income Sale of Equipment Special Event Teats Dues Adult Outriggar Team Dues Jr OutrlggerTsam Dues Total Team Dues Uniform Marchandlee Sales Total OUTRIGGER INCOME WATERMAN'S ACADEMY INCOME Donations - Unrestricted Hovle SUP Festival Donations - Hovie SUP Total Hovie SUP Feelival WATERMAN'S ACADEMY INCOME - Oder Total WATERMAN'S ACADEMY INCOME WOWINCOME WOW Team Dues Total WOW INCOME Total Income Gross Profit Expense DRAGON BOAT EXPENSE Equipment - Satan NAC Program Dues Total DRAGON BOAT EXPENSE JR. ROWING EXPENSE Coaching Exponso Payroll -Coach Hourly Payroll -Coach Salary P"I Taxes -JR. Rowing Total Coaching Expense Dues, Subscriptions 3 Permits Equip, Launch &Trailer Repairs Equipment and Parts Purchase Fuel 625.00 3115.00 0.00 1,257.98 2,247.98 65.00 66.00 7,713,00 6,812.02 0.00 11,022.83 11,022.88 0.00 25,612,85 0.00 3.000.ao 0,00 6,172.00 10,185.00 16,357.OD 0.00 47,217.83 1,000.00 0.00 0.00 COO 1,OOD.00 4,515.00 4,518.00 417,706.40 417,706.40 183.59 3,875.00 3;858.59 797.50 78,028.98 8, 940.07 87,786,55 350.00 2,337.95 14,304.27 3,004.76 0.00 0.00 37.50 0.00 37.50 0.00 0,00 0.00 671.00 9,496.19 2,350,00 11, 840.19 944.54 13,461.73 •800.00 0.00 110.00 2,515.50 9,840.00 12,355.50 560.00 25.944.73 300.00 7.60 7.50 0.00 307.50 4,515.00 4,515.00 393,656,01 393,858.01 0.00 8,675.00 3,875.00 5,560.00 88.907.72 9,238.16 83,095.88 484.19 5,721,82 1,238.10 3,329.99 Page 2 2:08 PM Newport Aquatic Center March 24, 2017 Profit & Loss Cashaaais January through March 2015 Jan • Mar 15 Jan • Mar 14 Fundralaing Expense Letter Writing Campaign N.A.R.F.Expense Total Fundralsing Expense NAC Program Dues Rax Expenses Rslmbursable Races Team Regattas Total Race Expenses Special Events Expense Uniforms Merchandise Expense Total JR, nOWINO EXPENSE NAC OPERATIONS EXPENSE Advertising & Marketing Bank Charges Bank Auto Debit Returns-100%NAC Bank Service Fees CO Transaction Fees Finance Chargee Merchant Discount Fees Bank Charges - Other Total Bank Charges Equipment Purchase (Small) Fuel Expense Launch Truck Total Fuel Expense Grow 1 Classes 1 Clinics Groupe NAC Scheduled Summar Camps Total Groups I Classes 1 Clinics Insurance U&0 Insurace General Liability insurance Life Insurance Medical Insurance Reimb Medical Insurance Vehicle Insurance Workers Comp Insurance Total{maurance Ucense & Permits Fees Marcha idiss Office Expense Office Equip Lease Office Supplies Postage & Delivery Printing & Reproduction Safiwaro and Subscrilptlorns Webolts Expense Total Offlce Expense 0.00 -i 58.68 •159.69 19,350.00 0.00 38,083.04 38,083.04 472,42 X4.64 165.094.18 285.00 • 15.00 -13.00 555.76 273,12 4,326.58 -105.00 5,022.46 5,131.38 o.oa 2,087.27 2,097.27 426.11B 740.54 1,171.72 2,662.00 0.00 0100 16,612.26 -1,873.80 874,40 14,659,54 31,834,48 0.00 1,328.77 1,154.76 3,302.14 335.60 18.34 298.93 279AO 5,389,37 87,45 5,216,86 5,304.31 19,360.00 790,00 96.66250 $7,462.50 76,72 418.50 i6B,472.01 120.00 0.00 46.76 0.00 430.01 4,546.06 0.00 5,030.83 492.48 1.325.49 1.718.87 3,044.46 0,00 0.00 0.00 2,287.00 8,870,84 237,03 18,961.59 •3,426.77 0.00 4,164.84 31,094,53 263.00 2,674.78 1,153.11 2,245,14 881.34 443.41 76,02 535.98 5,335.00 Page 3 2:38 PM Newport Aquatic Center March 24, 2017 Profit & Loss Cash Basis January through March 2015 Jan - Mar 15 Jan - Mar 14 Payroll - General (Grose+Texee) Payroll - Admin Hourly Payroll - Admin Salary Payroll - Director Payroll - OCC Class Payroll - Rowing Lessons Payroll - Shop Hourly Payroll - Shop Salary Payroll - Staff Hourly Payroll - Steil Salary Payroll - SUP Lessons Payroll - Tax Expanses Payroll - Ganaral (Grose+Taxes) - Other Totes Payroll - General (Groas+Texes) Professional Fees Accounting Legal PR Processing Fee Technology Total Professional Fees Repairs & Mainlenanoe Building Computer Equipment Repair Grounds Janitorial Expenses Janitorial Labor Shop Equipment & Supplies Total Repairs & Maintenance Special Events Expense Staff Expenses Meals and Events Urtiforma Total Staff Expenses Teves City, County, State Taxes Property Taxes Total Taxes utilities Electric Gas Telephone Cell Phone Expense Land Line & Internet Expense Total Telephone waste Water Total Utilities Vehicle Expense Truck Maintenencs Vehicle Registration Fee Total Vehicle Expense Total NAC OPERATIONS EXPENSE OUTRN33ER EXPENSE Fuel Fundraising Expense Adult Team FundraisIng Expense Corporate Challenge Hal Rosoff Jr, Team Fundraising Expanse Total Fundmising Exponse 2,325.00 12,846.14 18,719.94 0.00 7,225.00 0.00 9,461.52 43,995.25 10,707.70 40.00 12,667,23 235.50 119,243.28 -89.8fi a,o9e.oa a.oa 0.00 4,009.15 140,085.77 0.00 701.56 1,542.22 1,746.80 5,049.77 8,883.59 157,809.79 a.oa 3,791,65 527.14 4,318.79 20.00 0.00 20.00 2,310.87 333.01 77a29 1,989.60 2,7(32.89 3,797.17 3,362.76 12,566.70 558.84 2,520.00 3,076.84 352,385.04 115.43 368.68 1,740.74 6,395.12 133,28 7,912,56 1,99e_00 7,808.28 18,719,94 887.50 8,050,00 6,400.00 8,649.80 29,234.50 10.130.76 380.00 10,013.15 0.00 101,969.73 1.210.00 281.50 894.75 100.00 2,486.25 7,978.02 150,00 2,932.90 660.42 637.03 3,500.00 11,aoa.2z 26,548.59 2,520.77 2,142.70 1,131.95 3,274.66 0.00 15.59 15.59 2,131.32 1,022,12 902.85 1,203.25 2,106.10 3,007.36 1,982.98 10,249.88 2,224,96 0.00 2,224.90 197,345.50 559.83 0.00 0.00 4,820.03 O,OD 4,87.0.08 Page 4 2.38 PM March 24, 2017 Cash Basis NAC Program Dues - Junlore Payroll - Jr Outrigger Race Expenso Reimhurseable Races Winter Berles -Juniors Only Total Race Exponsa Repairs & Malntananca Canoe% Chase Bost Trailer Maintenence Total Repairs 6 Maintenance Small Equipment Purchase Special Events Untiorms MeroNndlsa Expense Total OUTRIGGER EXPENSE WATERMAN'S ACADEMY EXPENSE Repalra 6 Maintenance Chase Boat Total Napalm & Maintenance WATERIIIAN'S ACADEMY EXPENSE - Other Total WATERMAN'S ACADEMY EXPENSE WOW EXPENSE Equlpment Purchase (8me11) Fundraising Expense NAC Program Dues Total WOW EXPENSE Total Expertsa Nei Ordinary Inoome Other lncemmExpansa Other Income Interest & Dividened Income Total Other Income Net Other Income Net Income Newport Aquatic Center Profit & Loss January through Manch 2015 Jan - Mar 15 3,225.00 5,660.00 -3,264.98 473.97 .2,790.41 234,54 0.00 60.87 295.41 •110.00 42.74 -741.96 13,608.77 9,22820 9,228.80 306.37 9,537.17 4,489.94 0,00 4,515.00 9,004.94 553,488.64 -135,78224 28.80 28.60 28,60 Jan - Mar 14 3,225.00 5,754.00 -670.00 128.95 S55RIV 397.44 428.89 485.81 1,310.14 80,00 262.13 171.28 15,741.42 0.00 0.00 9X0 0.00 1,142,64 161.18 4,515.00 5,818.63 379,052.78 14.803.25 24.71 24.71 24.71 .135,753.64 14,627.96 Pages Hanaich & Company NEWPORT AQUATIC CENTER Certified Public Accountants FINANCIAL REPORTING ISSUES COMPARISON OF QUICKBOOKS TO REPORTING PROVIDED TO PARTICPANTS JR ROWING PROFIT AND LOSS STATEMENTS APRIL TO JUNE 2015 Jr—Row 063015Financial Reports SCHEDULE 2 Per Financial Per QB Reporting Difference Income Donations 29,421.50 29,421.50 - Fundralsing 2,250.00 2,320.00 (70.00) Jr Rowing Team Dues 45,467.20 48,467.20 Special Event Income 3,291.00 3,291.00 - Advance Rowing Camp 2,600.00 2,600.00 - Novice Rowing Camp 29,979.05 29,979.05 Uniform Sales Income - 80,00 Total Jr. Rowing Income 116,008.75 116,158.75 (150,00) Expense Coaching Expense 75,040.54 68,441,02 6,599,52 Dues, Subscriptions & Permits 45.00 45.00 - Equip, Launch & Trailer Repairs 797.65 797.65 - Equipment and Parts Purchase 1,909.06 1,909,06 - Fuel 2,807.97 2,807.97 - Fundraising Expenses 946.03 946.03 NAC Program Dues 19,350.00 19,350.00 - Race Expenses 75,334.99 75,334.99 - Special Events Expense 10,823.04 10,823.04 _ Summer Camp Expense 1,887.54 1,887.54 - Uniforms Merchandise Expense 698.27 778,27 (80,00) Total Jr. Rowing Expense 189,640.09 183,120.57 6,519.52 Net Income (73,631.34) (66,961.82) (6,669.52) Jr—Row 063015Financial Reports SCHEDULE 2 6:30 PM Newport Aquatic Center, Inc. October 12, 2015 Cash5asis JR. ROWING Profit & Loss April through June 2015 Apr -Jun 15 Apr -Jun 14 Ordinary Incame/Expense 0(5 Income .® m Donations 29,421.50®" 8,025.00 -" Fundraising '2,7, o -L7 2,320,00 4,669.42 Jr Rowing Team Dues 48,467.20 - 62,338.00 r Special Event Income 3,291,00'` 3,363.00 Summer Camp Income Advanced Rowing Camp 2,600.00 0.00 Novice Rowing Camp 29,979.05— 0.00 Summer Camp Income - Other 0.00 34,683.06 Total Summer Camp Income 32,579.05 " 34,683.08 Uniform Sales Income 80.00 418.50 -e o. Expense , fie. 7 1" -e Coaching Expense �dSC�c� 66,441.02 80,784.91 Dues, Subscriptions & Permits 45.00° 5,030.49 ' Equip, Launch & Trailer Repairs 797.65'" 1.886-86" Equipment and Parts Purchase 1,909.06- 452.50'" Fuel 2.807.97' 4,354.34 Fundraising Expense 946.03`- 0.00 14AC Program 0uee 19,350.00 " 19,350.00 " Race Expenses 75,334.99 55,328.84 Special Events Expense 10,823.04 8,172.86 Summer Camp Expense 1,887.54 86.26 Uniforms Merchandise Expense 047-7 778.27 1,598.72' Total Expense 183,120.57 177,025.79 ' NetlncamefExpense -66,961.82 -63,528.79 �y Page 3 of 10 2:45 PM Newport Aquatic Center March 24, 2017 Profit & Loss Cash Basis April through June 2015 Apr - Jun 15 Apr - Jun 14 Ordinary Income/Expense Income DRAGON BOAT INCOME Donations Unrestricted Total Donations Dragon Boat Team Dues Total DRAGON BOAT INCOME JR. ROWING INCOME Donations Nationals Restricted Donations Unrestricted Donations Donations - Other Total Donatlons Fundralsing NARF Nationals Online Campaign Total Fundraising Jr Rowing Team Dues Race Income- Reimbursable Races Speeiai Event Income Summer Camp Income Advanced Rowing Camp Novice Rowing Camp Summer Camp Income - Other Total Summer Camp Income Uniform $a les Income Total JR. ROWING INCOME MOW - Men on Water Donations Total MOW - Men on Water NAC OPERATIONS INCOME Donations Building Fund Donations Restricted Unrestricted Total Donations Fundralsing Income N.A.R.F. T -Shirts Total N.A.R.F, Total Fundralsing Income Groups 1 Classes 1 Clinics Groups NAC Scheduled 500.00 500.00 4,647.50 5,147.50 16,152,50 12,224.00 1,046.00 0.00 29, 421.60 5.00 2,245.00 0.00 2,250.00 48,467.20 0.00 3,291.00 2,600.00 29,979,05 0.00 32,579.05 0.00 116,008.75 12, 900.00 12.900.00 62,237.00 67,00000 264.50 129,501.50 65.00 65.00 65.00 15,185.00 0.00 0.00 4,625.00 4,62-5.00 0.00 25.00 0.00 8,000.00 8,025.00 4,160.22 0.00 264.20 4,424.42 82,338.00 0.00 3,363.00 0.00 0.00 34,683.08 34,683.08 418.50 113,252.00 0.00 0.00 111,876, 82 0.00 0.00 111,876.82 0.00 0.00 0.00 20,987.00 Page 1 2:45 PM Newport Aquatic Center March 24, 2017 Profit & Loss Cash Basis April through June 2015 Apr - Jun 16 Apr - Jun 14 Rowing Lesson Income 9,550.00 12,780.00 Summer Paddle Camp Income 29,175.88 20,112.74 SUP Lessons Income 580.00 360-00 Total Groups ! Classes ! Cunics Membership Income Annual Membership Boat Storage Income Hourly Membership Locker Rental Fee Membership Dues Refund Monthly Membership Visiting Teams Total Membership Income Merchandise Sales Program Membership Dues Dragon Boat Membership Dues Jr. Rowing Membership Dues Outrigger Membership Duee-Adult Outrigger Membership Duaa-Jr WOW Membership Dues Total Program Membership Dues Sale of Equipment Total NAC OPERATIONS INCOME OUTRIGGER INCOME Donations Equipment Unrestricted Unrestricted - Jr. Team Total Donations Fundraising income Adult Team Fundraisers Groups and Events Hal Rosoff Mace Kona Fundralser Total Fundralslnq Income Reimburseable Race Exp. Income Sale of Equipment Special Event Teem Dues Adult Outrigger Team Dues Jr Outrigger Team Dues Total Team Dues Uniform Merchandise Sales Total OUTRIGGER INCOME WATERMAN'S ACADEMY INCOME Donations - Unrestricted Total WATERMAN`S ACADEMY INCOME 64,470.88 51,869.64 25,281.27 62,612.00 2,880.49 -435.00 13,899.00 0.00 155,907.40 2,527.00 4,147.50 19,360.00 5,418.00 3,225.00 4,515.00 36.655.50 7,780.00 386,907.28 825.00 700.00 100.00 1,425.00 0.00 3,210.00 5.00 350.00 3,665.00 0.00 0.00 570.00 11,288.00 7,860.00 19,148.00 0.00 24,708.00 650.00 650.00 54,239.74 42,882.17 20,818.57 80,417.00 0.00 -1,822.00 21,680.00 1,000,00 164,973.74 2,603.00 3,675,00 19,350.00 5,418.00 2,795.00 4,616.00 35,753.00 0.00 369,446.30 0.00 0.00 31.00 31.00 80.00 5,900.00 7,50 0.00 5,987.50 600.00 6,000.00 328.00 1 1,348,00 5,120.00 16,468.00 2,969.00 32,384,50 1,100.00 1,100.00 Page 2 2:45 PM March 24, 2017 Cash Basis WOW INCOME Donations Unrestricted Total Donations WOW Team Dues Total WOW INCOME Total Income Gross Prof It Expense DRAGON BOAT EXPENSE Advertising Fundraising Expense NAC Program Dues Total DRAGON BOAT EXPENSE JR. ROWING EXPENSE Coaching Expense Payrall-Coach Hourly Payroll -Coach Salary Payroll Taxe"R. Rowing Total Coaching Expense Dues, Subscrlptions & Permits Equip, Launch & Traller Repairs Equipment and Parts Purchase Fuel Fundraising Expense Membandlse Purchase Total Fundraising Expense NAC Program Dues Race Expenses Reimbursable RaCes Team Regattas Total Race Expenses Special Events Expensa Summer Camp Expense Uniforms Merchandise Expense Total JR. ROWING EXPENSE NAC OPERATIONS EXPENSE Advertising & Marketing Bank Charges Bank Auto debit Returns-100%NAC Bank Service Fees CC Transaction Fees Finance Charges Merchant Discount Fees Total Bank Charges Equipment Purchase (Small) Equipment Rental Newport Aquatic Center Profit & Loss April through June 2015 Apr -Jun 15 5,000.00 5,000.00 4,515,00 9,515.00 555,836.53 555,836.53 0.00 0.00 4,147.50 4,147.50 1,200.00 67,241.02 6,590.52 75,040.54 46.00 797.65 1.900.06 2,807.97 946.03 946.03 19,350,00 20,489.94 54,845.05 75,334.99 10,823.04 1,887.54 698.27 189,640.09 0.00 0.00 37.00 922.60 0.00 5,091.42 6,051.02 1,125.95 0.00 Apr - Jun 14 0.00 o.00 4,515,00 4,515.00 525,322.80 525,322,80 72.00 385.03 3,675.00 4,132.03 6,007.50 68,081.21 6,696.20 80,784.91 5,030.49 1,886.85 462.50 4,354.34 0.00 0.00 19,350.00 2,334.28 52,994.56 55,328.84 8,172.86 66.28 1,598.72 177,025.79 120.00 •6.00 40.00 0.00 550.42 4,342,54 4,926.96 4,305.87 5,700.00 Page 3 2=45 PAA Newport Aquatic Center March 24, 2017 Profit & Loss Cash Basis April through June 2015 Apr -Jun 15 Apr - Jun 14 Fusl Expense Launch Truck Total Fuel Expense Groups 1 Classes I Clinics Groups NAC Scheduled Summer Camps Groups / Classes / Clinics - Other Total Groups / Classes 10 1 i nic s Insurance Commercial Package Insurance General Liabillty Insurance Life Insurance Medical Insurance Relmb Medical Insurance Umbrella Insurance Vehicle Insurance Workers Comp Insurance Total Insurance License & Permlta Fees Merchandise Office Expense Office Equip Lease Office Supplies Postage & Delivery Printing & Reproduction Software and Subscriptions Website Expense Total Office Expanse Payroll - General (Gross+Taxes) Payroll -Admin Hourly Payroll - Admin Salary Payroll - l3onus Payroll - Director Payroll - OCC Class Payroll - Rowing Lessons Payroll - Shop Hourly Payroll - Shop Salary Payroll - stall Hourly Payroll - Staff Salary Payroll - SUP Lessons Payroll - Tax Expenses Total Payroll - General (Gross+Taxes) Professional Fees A00ounting Legal PR Processing Fee Total Professional Fees 187.49 2,132.96 2,136.33 3,927.26 2,320.45 6,063.59 305.89 232.78 1,531.95 652.18 111.70 0.00 1,949.54 8,616.50 3,665.01 0.00 98$.06 1,873.80 0.00 1,671.54 18,7$0.32 3,230.00 2,241,58 1,366.00 17,578.08 -4,048.69 2,395.00 576.44 19,225.52 884.95 35,543.23 42,653.91 10.00 415,00 2,946.52 1,556.94 1,128,46 391.78 990.64 2.116.64 236.15 1,328.62 796.37 0,00 583.37 0.00 227.04 263.56 3.962.05 4,100.60 1,482.50 2,512.50 17,769.22 9,094.43 9,304.74 0.00 25,975.37 21,839.93 0.00 825.00 9,825.00 11,750.00 0.00 7,350.00 11,038.44 10,22B.52 53,884.00 42,494.57 13,246.17 11,861.53 420.00 305.00 12,556.57 10,039.00 155,462.01 128,298.48 0.00 4,883.00 0.00 4,893.00 1,087.50 1,883.28 788.50 3,759.28 Page 4 2:45 PM Newport Aquatic Center March 24, 2017 Profit & Loss Cash Basis AprlI through June 2015 Repair@ & Maintenance Building Computer Equipment Repair Grounds Janitorial Expenses Janitorial Labor Shop Equipment & Supplies Total Repairs & Maintenance Special Events Expense Staff Expenses Meals and Events Uniforms Total Staff Expenses lltllitles Electric Gas Telephone Cell Phone Expense Land Line & Internet Expense Total Telephone Waste Water Total Ufflities Vehicle Expense Truck Malmenence Vehicle Regletratlon fee Total Vehicle Expense Total NAC OPERATIONS EXPENSE OUTRIGGER EXPENSE Fuel Fundraising Expense Corporate Challenge Jr, Team Fundraising Expense Total Fundralsing Expense Insurance- Assoclatlon Fee NAC Program Dues, - Adult MAC Program Du ss - Juniors Payroll - Jr Outrigger Race Expense Redmburseable Races Summer Series (SCORA) Total Race Expense Repairs & Maintenance Canoes Chase Boat Trailer Maintenence Total Repairs & Maintenance Apr - Jun 13 Apr • Jun 14 78,046.69 24,337,66 561.00 1,325.00 4,276.00 4,368.01 31210.30 2,465.84 1,820.84 1,453.11 4,377.13 4,900.00 9,973.08 17,049.56 102,265.04 55,899.18 9.90 1,509.98 1,207.40 1.568.96 1,636.48 733.31 2,843.88 2,302,27 1,872.18 2,092,51 278.92 707.32 1,449.98 491.91 2,028,15 1,081.59 3,478.13 1,573.50 2,461.77 31737.88 0.00 5,888.09 81091.00 13,995.30 925.68 1,584.27 400.00 80.00 1,325.68 328,819.27 655.42 362.55 100.94 463.49 2,403.81 5,418.00 3,225.00 6,736.00 -233.95 7,383.49 7,149.54 1,552.70 4,553.64 2,262.62 8,368.96 1,664.27 278,057.59 1,080.07 0,00 0.00 0.00 1,794.02 5,616.00 2,795.00 6,189.50 1,419.10 1,049.93 2,469.03 514.95 45.00 579.88 1,139.83 Page 5 2:45 PM Newport Aquatic Center March 24, 2017 Profit & Loss Cash Basle April through June 2015 Apr. Jun 15 Apr -Jun 14 Small Equipment Purchase 2,012.38 0.00 Special Events 1,010.80 329.34 Uniforms Merchandise Expense 1,532.39 4,713.87 Total OUTRIGGER EXPENSE 38,975.79 26,128.66 WATERMAN'S ACADEMY EXPENSE Equipment Purchase Tracking 0.00 0.00 Repairs & Maintenance Chase Boat Total Reps ire & Maintenance Total WATERMAN'S ACADEMY EXPENSE WOW EXPENSE Donation to Juniors Equipment Purchase (Small) Fundraising Expanse NAC Program Dues Total WOW EXPENSE Total Expense Net Ordinary Income Other InoomatExpense Other Income Interest & Dlvldened Income Miscellaneous Total Other Income Net Other Income Net Income 2,771.16 2,771.16 2,771.16 0.00 302.58 0.00 4,515.00 4,817.56 14,918.50 14,918.50 14,918.50 8,000.00 0.00 4,059.72 4,515.00 18,574.72 569,171.37 516,837.29 -13,334.84 8,485.51 33.82 28.60 8,655.80 0.00 8,689.62 28.60 8,689.62 28.60 -4,645,22 8,514.11 Page 6 Hanzich & Company NEWPORT AQUATIC CENTER Certified Public Accountants FINANCIAL REPORTING ISSUES COMPARISON OF QUICKBOOKS TO REPORTING PROVIDED TO PARTICPANTS JR ROWING PROFIT AND LOSS STATEMENTS JULY TO SEPTEMBER 2015 Per Financial Per Q8 Reporting Difference Income Donations 31,580.00 30,680.00 900.00 Fundraising 235.00 245.00 (10.00) Jr Rowing Team Dues 241,462.23 241,462.23 - Sale of Equipment 12,000.00 - 12,000.00 Special Event Income 60.00 60.00 - Summer Camp Income 37,408.93 37,408.93 - Advance Rowing Camp - - _ Novice Rowing Camp Uniform Sales Income Total Jr. Rowing Income 322,746.16 309,856.16 12,890.00 Expense Coaching Expense 55,159.64 50,938.45 4,221.19 Dues, Subscriptions & Permits - - Equip, Launch & Trailer Repairs 1,930.58 1,475.98 454.60 Equipment and Parts Purchase 9,175.33 9,175.33 - Fuel 1,630.97 1,630.97 - NAC Program Dues 19,350.00 19,350.00 Race Expenses 17,860.40 17,860.40 - Special Events Expense 334.74 334.74 - Summer Camp Expense 114.46 114.46 - Uniforms Merchandise Expense 501.46 501.46 - Total Jr. Rowing Expense 106,057.58 101,381.79 4,675.79 Net Income 216,688.58 208,474.37 8,214,21 Jr_Row_093015Financial Reports SCHEDULE 3 12:29 PM Newport Aquatic Center November T, 7015 Cash Basis JR. ROWING Profit & Loss July through September 2015 Page 3 of 10 Jul - Sep 15 JUI - Sep t4 Ordinary IncometExpense Income JK— JR. ROWING INCOME �-r-•^" Donations, ' , eA-130,680.00 5,150.00 Fundralsing +a 245,100 460.00 Jr Rowing Team Dues 241,462.23' 206,742.40 Sale of Equipment ,+ r`Z., ,,r�r :2, ,sa 0.00 6,850.00 Special Event income 60.00.1- 0.00 Summer Camp income 37,408.93 r 31,223.37 Total JR. ROWING INCOME 309,856.16 250,425,77 Total Income 309,856.16 250,425,77 Groes Profit�309,856.16 250,425.77' Expense JR ROWING EXPENSE Coaching Expense i�� r 50,938.45 66,702.04 Equip, Launch & Trailer Repaira t J.jP,15er 1,475.98 6,313.15 Equipment and Parts Purchase 9,175.33 920.45 Fuel 1,630.97— 3,875.37 w NAC Program Dues 19,350.00" 19,350.00 "' Race Expenses 117,880.40'' 18,243.00 " Special Events Expense 334,74-- 959.22 Summer Camp Expense 114.46 2,438.08 " Uniforms Merchandise Expense 501.48 ' 504.00 Total JR. ROWING EXPENSE 101,381.79 109,305.31 Total Expense /#P y 101,381.79 109,305,31 Not Ordinary Income 208,474.37 141,120,49 Net incomelExpense 208,474.37 141,120AS - • 6 i• ' i F 1 1• � Page 3 of 10 2:48 PM Newport Aquatic Center March 24, 2017 Profit & Loss Cash Basis July through September 2015 Jul - Sep 15 Jul -Sep 14 Ordinary Income/Expense Income DRAGON BOAT INCOME Dragon Boat Team Dues Total DRAGON BOAT INCOME JR. ROWING INCOME Donations Nationals Restricted Donations Unrestricted Donations Total Donations Fundralsing Merchandise Sales NARF Nationals Online Campaign Total Fundralsing Jr Rowing Team Dues Sale of Equipment Special Event Income Summer Camp Income Advanced Rowing Camp Novice Rowing Camp Summer Camp Income - Other Total Summer Camp Income Total JR. ROWING INCOME NAC OPERATIONS INCOME Donations Building Fund Donations Unrestricted Total Donations Fundraising Income N.A.R.F. T -Shirts Total N.A.R,F. Total Fundraising Income Groups I Classes I Cilnlcs Groups NAC Scheduled Rowing Lesson Income Summer Paddle Camp Income SUP Lessons Income Total Groups I Classes 1 Clinics Membership Income Annual Membership Boat Storage Income Hourly Membership Locker Rental Fee Membership Dues Refund Monthly Membership Total Membership Income Merchandise Sales 5,347.50 5,347.50 180.00 18,400.00 13,000.00 31,580.00 40.00 0.00 95.00 100.00 235.00 241,462,23 12,000.00 64.00 18,561.33 18,847.60 0.00 37, 408.93 322,746.16 45.00 337.50 382.50 5.00 5.00 5.00 21,650.00 5,420,00 36,237.35 1.090.00 64,397.35 61,398.67 19,890.04 130,994.00 1,265.82 -175.00 22,026-00 235,399.53 3,822.00 3,775.00 3,775.00 0.00 5,150.00 0.00 5,150,00 0.00 75.00 0.00 0.00 75,00 206,742.40 6,850.00 0.00 0.00 0.00 31,223.37 31,223.37 250, 040.77 4,184.00 0.00 4,184X0 0.00 0.00 0,00 27,733.00 13,920.00 47,757.98 2,180.00 91,590.98 30,892.88 16,185.28 139,589.00 3.17 0.00 27,941.00 224,611.33 3,799.00 Page 1 r° - 2:48 PM Maroh 24, 2017 Cash Basis Newport Aquatic Center Profit & Loss July through September 2015 Program Membership Dues Dragon Boat Membership Dues Jr. Rowing Membership Dues Outrigger Membership Dues -Adult Outrigger Membership Dues -Jr WOW Membership Dues Total Program Membership Dues Total NAC OPERATIONS INCOME OUTRIGGER INCOME Donations Equipment Sam Couch Memorial Fund Unrestricted - Jr. Team Total Donations Fundraising Income Adult Team Fundraisers Tahiti Fest Adult Team Fundraisers - Other Total Adult Team Fundraisers Corporate Challenge Friday Night Races Groups and Events Jr. Outrigger Team Fundraisers Kona Fundraiser Total Fundralsing Income Reimburseable Race Exp. Income Sale of Equipment Team Dues Adult Outrigger Team Dues Jr Outrigger Team Dues Total Team Dues Uniform Merchandise Sales Total OUTRIGGER INCOME WATERMAN'S ACADEMY INCOME Donations - Restricted Donations - Unrestricted Total WATERMAN'S ACADEMY INCOME WOW INCOME Donations Equipment Unrestricted Total Donations WOW Team Dues Total WOW INCOME Total Income Gross profit Jul -Sep 15 4,147.50 19,350.00 3,612.00 3,225.00 4,515.00 34,649.50 338.855-86 900.00 140.00 2,006.00 3,046.00 3,444.00 0.00 3,444.00 600.00 3,650,00 2.765.00 0.00 6,353.00 16,712,00 0.00 6,500.00 4,490,00 12,125.00 16,615.00 0.00 42, 673.00 0.00 100.00 100.00 18,316.00 1,500.00 19,815.00 4,515.00 24, 331.00 734,253,54 734,253.54 Jul - Sep 14 3,675.00 19,350.00 5,418.00 2,795.00 4,515.00 35,753.00 359,938.31 0.00 1,750.00 363.00 2,113.00 366.00 375.00 0.00 0.00 5,910.00 -500.00 0.00 5,785.00 0.00 0.00 3,464,00 11,725.00 15,189.00 2,339.00 25,426.00 9,529.94 0.00 9,529.94 7,fi96.50 0.00 7,696.50 4,515.00 12,211.50 660,921.52 860,921.52 Page 2 2:46 PFA Newport Aquatic Center March 24, 2017 Profit & Loss Cash Basis July through September 2015 Jul -Sep 15 Jul -Sep 14 Expanse DRAGON BOAT EXPENSE Advertising NAC Program Dues Special Event Total DRAGON BOAT EXPENSE JR. ROWING EXPENSE Coaching Expense Misc Coaching Expense Payroll -Coach Hourly Payroll -Coach Salary Payroll Taxes -JR. Rowing Total Coaching Expense Equip, Launch & Trailer Repairs Equipment and Parts Purchase Fuel NAC Program Dues Race Expenses Reimbursable Races Team Regattas Total Race Expenses Special Events Expense Summer Camp Expense Uniforms Merchandise Expense Total JR. ROWING EXPENSE MOW EXPENSE - Men on Water Donation out to Jr Team Total MOW EXPENSE - Men on Water NAC OPERATIONS EXPENSE Advertising & MarkaHng Bank Charges Bank Service Fees CC Transaction Fees Finance Charges Merchant Discount Fees Total Bank Charges Equipment Purchase (Small) Fuel Expense Launch Truck Total Fuel Expense Groups / Classes ! Clinics Groups NAG Scheduled Summer Camps Total Groups / Classes 1 Clinics 0.00 4,147.50 89.94 4,237.44 1,072.10 23,878.25 25,990.10 4,221.19 55,159.64 1,930.58 9,175.33 1,630.97 19,350.00 2,118.40 15,742.00 17,860,40 334.74 114.46 501.46 106.057.58 12,900.00 12,900,00 977,30 27.00 992.07 0.00 10,222.28 11,241,35 330.14 223,57 3,709.37 3,932.94 1,029.79 8,767.24 9,797.03 15.00 3,676.00 0.00 3,590.00 0.00 32,260.00 19,488.68 4,963.36 56,702.04 6,313.15 920.45 3,875.37 19,350.00 0.00 18,243.00 18,243,00 959.22 2,438.06 504.00 109,305.31 0.00 0.00 105.00 288.57 39.00 604.26 5,157.31 6,089.14 4,013.00 1,192.16 2,391.57 3,583.73 337.69 7,728.24 8,066.93 Page 3 2:45 PM Newport Aquatic Center March 24, 2017 Profit & Loss Cash 8asls July through September 2015 Jul - Sep 16 Jul - Sep 14 naurance Commercial Package Insurance General Liability Insurance Medical Insurance Relmb Medical Insurance Umbrella Insurance Vehicle Insurance Workers Comp Insurance Total Insurance Merchandise Office Expense Office Equip Lease Office Supplies Postage & Delivery Software and Subscriptions Webske Expense Total Office Expense Payroll -General (Gross+Taxes) Payroll - Admin Hourly Payroll - Admin Salary Payroll - Bonus Payroll - Director Payroll - OCC Class Payroll - Rowing Lessons Payroll - Shop Hourly Payroll - Shop Salary Payroll - Staff Hourly Payroll -Staff Salary Payroll - SUP Lessons Payroll - Tax Expenses Tates Payroll - General (Gross+Taxes) Professional Fees Accounting Legal PR Processing Fee Total Professional Fees Repairs & Maintenance Building Computer Epulpmerrt Repair Grounds Janitorial Expenses Janitorial tabor Shop Equipment & Supplies Total Repairs & Maintenance Special Events Expense Staff Expenses Meals Meals and Events, Uniforms Stsff Expenses - Other Total Staff Expenses Taxes Property Taxes Total Taxes 575.94 8,802.48 4,174.28 0.00 3,069.85 1,028.24 20,363.00 37.813.79 3,017.83 1,153.92 4,422.55 343.02 721.35 150.00 6.790.84 525.00 15,230.76 278.00 24,923.10 0.00 4,900.00 0.00 9,461.52 75,982.05 11,353.86 1,294.00 14,292,68 158,240.97 4,250.00 2,258.00 0.00 6,508.00 2,380.35 5,966.40 1,812.84 2,395.83 2,547.39 4,200.00 11,24 3.03 30,518.84 89.00 0.00 1,318.19 53.51 500,00 1,871.70 162.22 162.22 4,300.00 8.828.00 7,964,09 -3,081.33 3,192,00 0.00 10,349.32 31,552.08 788.48 2,116.34 4,006.60 590.03 0.00 105.00 6,817.97 1,725.00 8,076.90 0.00 18,719.94 75.00 13,400,00 6,993.00 9,461.52 60,426.55 10,384.62 1,300,00 1'1,531.59 142,094.12 4, 770.00 2.028.75 427.00 7,223.75 87,283.03 1,623.57 425. D0 537.00 527.03 4,5$0.00 9,702.20 404,627.83 3,585.42 8.48 1,724,93 754.03 0.00 2,467.44 0.00 0.00 Page 4 2:46 PM Newport Aquatic Center March 24, 2017 Profit ` & Loss Cash Basle July through September 2015 Jul - Sep 15 Jul - Sep 14 Utilities Elecirlc Gas Telephone Cell Phone Expense Land line & Internet Expense Total Telephone Waste Water Total Utilltles Vehicle Expense Parking & Toll Fees Truck Maintenance Total Vehicle Expense Total NAC OPERA11ONS EXPENSE= OUTRIGGER EXPENSE Fuel Fundraising Expense Adult Teem Fundraising Expense Friday Night Races Hal Roeoft Jr. Team Fundraising Expense Total Fundralsing Expense NAC Program Dues - Adult NAC Program Dues - Juniors Payroll - Jr Outrigger Race Expense Reimburseable Races Summer Series (SCORA) Winter Series - Juniors Only Total Race Expense Repairs & Maintenance Canoes Chase Boat Trailer Maintenance Total Repairs & Maintenance Small Equipment Purchase Special Events Uniforms Merchandise Expense Total OUTRIGGER EXPENSE WATERMAN'S ACADEMY EXPENSE Repairs & Maintenance Chase Boat Total Repairs & Maintenance Total WATERMAN'$ ACADEMY EXPENSE 2,182.52 2,560.36 225.95 253.17 745.80 902,69 2,226.41 2,523.25 2,972.21 3,425,34 11882.86 8,642.57 0,00 3,191.26 7,283•54 16,073,30 0.00 114,50 2,501.49 2,563.28 2,501.49 2,677.73 281,064.98 1,003.32 984.22 2,011.81 0,00 1,663.85 4,659.88 3,612.00 3,225.00 6,952.00 9,582.01 14,551.76 50.00 24,183.77 816.72 3,860.66 $23,53 5,000, 81 620,00 236,21 953.21 50,448.20 0.00 0.00 0.00 $39,784.92 2,379.04 0.00 0.00 394.24 0.00 394.24 5,418.00 2,795.00 6,518.25 UB7.85 4,704,58 0,00 10,792.43 0,00 1,304.27 102.75 1,407.02 6,339.50 1.769.30 5,433.00 42,245.78 3.439.26 3,439.26 3,439.26 Page 5 2.46 PM Newport Aquatic Center March 2A, 2017 Profit & Loss Cash Basis July through September 2015 Jul - Sep 15 Jul - Sep 14 WOW EXPENSE Equipment Purchase (Small) 2,103.67 0.00 NAC Program Dues 4,515.00 4,515.00 Total WOW EXPENSE 5,618.67 4,515.00 Total Expense 461,316.87 502,980.27 Net Ordinary Income 272,936.57 157,941.25 Other Income/Expense Other Income Interest & Dlvldened Income 3332 000 Miscellaneous 1,272.73 0,00 Total Other Inoome 1,306.56 0.00 Net Other Income 1,306,55 0100 Net Income 274,243.22 157,941.25 Page 5 Hanzich & Com parry N E -W PORT AQ1.1ATI C CENTER Certified Pubic Accountants FINANCIAL REPORTING IMES COMPARISON OF QUICKBOOKS TO REPORTING PROVIDED TO PARfICPANT5 1R ROWING PROFIT AND LOSS STATEMENTS APRIL TO JUNE 2014 AND APRILTO JUNE 2013 APRIL TO JUNE 2014 APRIL TO JUNE 2613 Per Financial Per Financial Per QA Reporting DI(ference Per QB Reporting Difference Income Donations 8,025.00 8,025.00 Fundralsing 4,424.42 4,669.42 (245.00) 6,025.00 6,48040 (455,00) JrRDwin&TeamDues 62,338.00 62,338.00 50,538.54 50,538.54 Race Income - Relmburseable Races - 6,825,00 (6,825.00) - Sate of Equipment 280,00 280,00 Special Event Income 3,363.00 3,363.00 2,730.00 2,730.00 Summer Comp Income 34,683.08 34,683.08 28,780.00 28,780.00 Advance Rowing Camp Novice Rowing Camp - - 22,695.00 22,695,00 Uniform 5alesIncome 418.50 418,50 Total Jr. Rowing Income 113,252.00 120,322.00 (7,070,001 111,04854 88,808,54 22,240.00 Expense CoachingExperme 80,784.91 90,784.91 47,401.32 47,4D1.32 - Dues, Subscriptions & Permits 5,030.49 5,030.49 8,2.60.00 8,260.00 Equip, Launch & Trailer Repairs 11886185 1,886.85 2,709.39 2,709.39 Equlpmentand Party Purchase 452.50 452.50 3&24 38.24 Fuel 4,354.34 4,3S4.34 2,791.37 2,791.37 NAC Program Dues 19,350.00 19,350.00 19,350,00 19,350110 Race Expences Reimbursable Races 2,334,28 9,159.28 (6,825,00) 5,962.33 5,962.33 Team Regattas 52,994,56 52,994.56 55,830.34 55,830.34 Specw Everrt3 Expense 8,172.86 8,172.86 8,870.27 8,870.27 Summer Camp Expense 56.28 66.28 Uniforms Merchandise Expense 1,598.72 1,598.72 _ _ Total Jr. RowingFxpense 177,025.79 183,850.79 5,825.00 151,213.26 151,213.26 Net Inmme (63,773,79) (63,528.79) 245.00 (40,164.72) (62,404,721 22,240.00 SCHEDULE 4 10:5£ AM Newport Aquatic Center, Inc. August 12, 2014 .� t � CashSasls JR. ROWING Profit & Loss April through June 2094 Apr - Jun 14 Apr -.Dun 13 Ordinary IncomelExpense Income �� p M: c C,.;`/1:11,37P't��'�4`c,A4Jk�,$�a.i's'��.:�c.'�rcrcoaa s✓ai. v.. x1�4(k.. .. ..,..__�v�:y Donations ` 0.00 'd8,025.00 Total Fundralsing i/ -L-.. 4,669A2 0,480.00 Jr Rowing Team Ouse 62,338.00 50,538.54 Race Income. Reimbursable Races 5,825.00 0.OD Sale of Equipment 0.00 280.00-l-, Special Event Income 3,363.00 r 2,730.00 v Summer Camp Income 34,683.08 26,780.00 Uniform Sales Income 418.50 ` 0.00 ��"5:.��._).f^.z�.,�:� �±rj'�,J �..,� 1fd1 _. � '"h �� i. �". — . Li i ' • �,�F IVG�i%%�?° �04..F��Jv^ �I"/�,' �9 �l�.R�l• F'�� .. �,� 6�,�•� � F\C�.��1.•�`CJ 4Jeaw/ j Expense '. Total Coaching Frlpensv BD,784.91 °r 47,401.32 Dues, Subscrtptlons & Permits 5,030.49 ° 6,280.00 Equip, Launch & Trailer Repairs 1,888.85- 2,709.39 Equipment and Parts Purchase 452.50° 38.24 Fuel 4,364.34 " 2,791.37 INNAC Program Dues 19,350.00' 19,350.00 Race Expenses Reimbursable Races 9,159.28 5.962.33 Team Regattas 52,994.66 ! 55,830.34 Total Race Expenses 62,153.84 6`1,792.67 Spacial Events Expense 8,172.88'- 6,870.27 Summer Camp Expense 66.28-- 0.00 Uniforms Korchandise Expense 1,598.72 0.00 Met Income over Expense 7P ,0;. f', 71— -0,528.79 -62,404.72 Q2 2014 NAC department Details Page 6 of 8 2:47 PITA March 24, 2017 ^.ash Basis Ordinary IncomelExpense Income DRAGON BOAT INCOME Dragon Boat Team Dues Total DRAGON BOAT INCOME JR, ROWING INCOME Donations Restricted Donations Donations - Other Total Donations Fundralsing Merchandise Sales NARF Online Campaign Total Fundraising Jr Rowing Team Dues Race Income- Reimbursable Races Sale of Equipment Special Event Income Banquet (Boy's) Banquet (Girl's) Special Event Income • Other Total Special Event Income Summer Camp Income Advanced Rowing Camp Novice Rowing Camp Summer Camp Income - Other Total Summer Camp Income Uniform Sales Income Total JR. ROWING INCOME NAC OPERATIONS INCOME Donations Building Fund Donations Total Donations Groups I Classes I Clinics Groups NAC Scheduled Moonlight Paddle OCC Kayaking + Outrigger Rowing Lesson Income Summer Camp Income -old Kld's Camp Income Total Summer Camp Income -old Summer Paddle Camp Income SUP Lessons Income Total Groups I Classes t Clinics Newport Aquatic Center Profit & Loss April through June 2014 Apr -Jun 14 4,525.00 4,625.00 25.00 8,000.00 8,025.00 0.00 4,160.22 264.20 4,424.42 62,338.00 0.00 0.00 0.00 0.00 3,363.00 3,363.00 0.00 0.00 34,683.08 34,683.D8 418.60 118,252,00 111,876.82 111,876.82 20.987.00 0.00 0.00 12,780.00 0.00 20.112.74 360.00 54,239.74 Apr - Jun 13 4,675.00 4, 675.00 0.00 0.00 0.00 870.DD 5.00 5,150.00 6,025.00 50.538.54 0.00 280.00 0.00 0.00 2,730,00 2,730.00 0.00 22,695.00 . 28,780.00 51,475.00 0.00 111,048.54 150, D0 150.00 18,760.00 0.00 0.00 10,020.00 -34,204.50 -34,204.50 23,019.00 720.00 18,304.50 Page 1 2:47 PM Newport Aquatic Center March 24, 2017 Profit & Loss ^ash Basis April through June 2014 Apr -Jun 14 Anr - Jun 13 Membership Income Annual Membership Boat Storage Income Hourly Membership Locker Rental Fee Membership Dues Refund Monthly Membership Via iting Teams Total Membership Income Merchandise Sales Program Membership Dues Dragon Boat Membership Dues Jr. Rowing Membership Dues Outrigger Membership Dues -Adult Outrigger Membership Dues -Jr WOW Membership Dues Total Program Membership Dues Sale of Equipment Total NAC OPERATIONS INCOME OUTRIGGER INCOME Donations Unrestricted - Jr. Team Total Donations Fundralsing Income Adult Team Fundralsers Groups and Events Hal Rosoff Race Hal Rosoff Entry Fes Hal Rosoff Race • Other Total Hal Rosoff Race Jr. Outrigger Team Fundralsers Total Fundralsing income Reimburseable Race Exp. Inoome Sale of Equipment Special Event Team Dues Adult Outrigger Team Dues Jr0utriggerTeam Dues Total Team Dues Uniform Merchandise Sales Total OUTRIGGER INCOME Servloe Sales WATERMAN'S ACADEMY INCOME Donations. Unrestricted Hovl6 SUP Festival Donations - Hovie SUP Total Hovis SUP Festival Total WATERMAN'S ACADEMY INCOME 42,882.17 20,816.57 80,417.00 0.00 -1,822.00 21,680.00 1,000.00 164,973.74 2,603.00 3,675.00 19,350.00 5,418.00 2,795.00 4,515.00 35,753.00 0.00 369,446.30 31.00 31.00 80.00 5,900.00 0.00 7.50 7.50 0.00 5,987.50 500.00 6,000.00 329.00 11,348.00 5,120.00 16,468.00 2,969.00 32,384.50 0.00 1,100.00 0.00 0.00 1,100.00 54,877.66 24,548.22 67,725.01 60.00 0.00 19,556,00 0,00 166,766.89 2,764.00 3,675.00 19,350.00 3,440.00 3,870.00 4,515.00 34,850.00 1,260.00 224,095.39 0.00 0.00 2,575.00 6,040.00 -2,778.89 2,783.89 5.00 3,299,00 11,919.00 3,645.25 0.00 330.00 6,449,00 4,900.00 11,349.00 1,191.00 28,434.25 0.00 9,526.94 7,630.00 7,630,00 17,156,94 Page 2 2:47 PFA Newport Aquatic Center March 24, 2017 Profit & Loss ',ash Basis April through June 2014 Apr -Jun 14 Apr -Jun 13 WOW INCOME Donations Equipment Total Donations WOW Team Dues Total WOW INCOME Total Income Gross Profit Expense DRAGON BOAT (EXPENSE Advertising Fundraising Expense NAC Program Dues Total DHAGON BOAT EXPENSE JR. ROWING EXPENSE Coaching Expense Miac Coaching Expense Payroll -Coach Hourly Payroll -Coach Salary Payroll Taxes -JR. Rowing Work Comp (Sam & Jose, Jr. Row) Total Coaching Expense Dues, Subscriptions & Permits Equip, Launch & Trailer Repelrs Equipment and Parts Purchase Fuel NAC Program Dues Race Expenses Reimbursable Races Team Regattas Total Race Expenses Special Events Expense Summer Camp Expense Uniforms Merchandise Expense Total JR. ROWING EXPENSE NAC OPERATIONS EXPENSE Advertising & Marketing Bank Chargee Bank Auto Debit Returns-100%NAC Bank Service Fees CC Transaction Fees Finance Charges Merchant Discount Fees Total Bank Charges Equipment Purchase (Small) Building Small Equipment NAC Club Equipment Equipment Purchase (Small) - Other Total Equipment Purchase (Small) Equipment Rental 0.00 0.00 4,515.00 4,515,00 525,322.80 525, 322.80 72.00 385.03 3,675.00 4,132.03 0.00 6,007.50 68,081.21 6,696.20 0.00 80, 784.91 5,030.49 1,888.85 452.50 4,364.34 19,360.00 2,334.28 52,994.56 55,328.84 8,172.86 66.28 1,598.72 177,025.79 120.00 -6.00 40.00 0.00 550.42 4,342.54 4,926.96 0.00 0.00 4,305, 87 4,305.87 5,700.00 1.600.00 1,600.00 4,515.00 6,115.00 391,525.12 391,525.12 72.00 0.00 3,675.00 3,747.00 25.53 667.50 47,000.29 0.00 -292.00 47,401.32 8,260.00 2,709.39 $13.24 2,791.37 19,350.00 5,962.33 55,830.34 61,792.67 8,870.27 0.00 0.00 151,213.26 0,00 0.00 969,00 23.85 416.65 •2,867.17 •1,457.67 940.63 4,350.20 0.00 5,290.83 0.00 Page 3 2:47 PM Newport Aquatic Center March 24, 2017 Profit & Loss ^.ash Oasis April through June 2014 Apr -Jun 13 2,075.94 2,104,37 4,178.31 424.19 0.00 369.21 150.00 0.00 943.40 0.00 16,399.44 3,118.31 14,565,04 -2,19©.24 0.00 530,47 4,166.23 36,585.25 0.00 4,264.67 1,367.22 119%.92 224.87 75.00 570.06 4,188.07 0,00 8,136.84 21,639.93 1,100.00 712,50 11,750.00 10,423.00 10,591.20 42,766.00 10,919,22 670.00 14,834.76 133,743.46 1,612,50 0,00 647.30 2,259.80 Page 4 Apr -Jun 14 Fuel Expense Launch 2,136.33 Truck 3,927.26 Total Fuel Expense 6,063.59 Groups / Classes / Clinics Gourmet Paddling expenses 0.00 Groups NAC Scheduled 232.78 Moonlight Paddle - 100% NAC 0.00 Summer Camp -Kid's Paddle 01D0 Summer Camps 652.18 Total Groups! Classes / Clinics 884,96 Insurance Commercial Package Insurance 3,230.00 General Liability Insurance 2,241.58 Life Insurance 11356.00 Medical Insurance 17,578.06 Reimb Medical Insurance -4,048.69 Umbrella Insurance 2,395.00 Vehicle Insurance 576.44 Workers Comp Insurance 19,225.52 Total Insurance 42,553.81 Licenae & Permits Foes 415.00 Merchandise 1,556.94 Office Expense Office Equip Lease 391.78 Office Supplies 2,116.64 Postage & Delivery 1,3.28.62 Software and Subscriptions 0.00 Website Expense 263.56 Total Office Expense 4.100.60 Payroll - Genaml (Gross+Taxes) Payroll - Admin Hourly 2,512.50 Payroll - Admin Salary 9,094.43 Payroll - VIrectar 21,839.93 Payroll - Moonlight Paddle 0.00 Payroll - OCC Class 825,00 Payroll - Rowing Lessons 11,750.00 Payroll -Shop Hourly 7,350.00 Payroll - Shop Salary 10,226.52 Payroll - Staff Hourly 42,494,57 Payroll - Staff Salary 11,861.53 Payroll - 8UP Lessons 305.00 Payroll - Tax Expanses 10,039.00 Total Payroll - General {Bross+Taxes} 128,298.48 Professional Fees Accounting 1,087.50 Legal 1,883.28 PR Processing Fee 788.50 Total Professlonaf l=ees 3,759.28 Apr -Jun 13 2,075.94 2,104,37 4,178.31 424.19 0.00 369.21 150.00 0.00 943.40 0.00 16,399.44 3,118.31 14,565,04 -2,19©.24 0.00 530,47 4,166.23 36,585.25 0.00 4,264.67 1,367.22 119%.92 224.87 75.00 570.06 4,188.07 0,00 8,136.84 21,639.93 1,100.00 712,50 11,750.00 10,423.00 10,591.20 42,766.00 10,919,22 670.00 14,834.76 133,743.46 1,612,50 0,00 647.30 2,259.80 Page 4 2:47 PM Newport Aquatic Center March 24, 2017 Profit & Loss Cash Basis April through June 2014 Apr - Jun 14 Apr -Jun 13 Repairs & Maintenance Building Computer Equipment Repair Grounds Janitorial Expenses Janitorial Labor Shop Equipment & Suppiles Total Repairs & Maintenance Special Event Expenses Special Events -Groups Total Special Event Expenses Special Everds Expense Staff Expenses Meals Meals and Events Wait: Expenses 10096 NAC Uniforms Total Staff Expenses Utilities Electric Gas Telephone Cell Phone Expense Land Line & Internet Expense Total Telephone Waste Water Total Utilities Vehicle Expense Interest Expense Truck Malntenenee VehicleRegistration Fee Total Vehicle Expense Total NAC OPERATIONS EXPENSE OUTFIIGGER EXPENSE Fuel Fundraising Expense Corporate Challenge Hal Rosolt Total Fundralsing Expense Insurance - Association Fee NAC Program Dues - Adult NAC Program Dues -Juniors Payroll - Jr Outrigger Race Expense Reimburseable Races Catalina Kauai Reimburseable Races - Other Total Relmburseable Raom 24,337.66 8,290.55 1,325.00 .0.00 4,368.01 3,961,84 2,465.84 2,207.85 1,453.11 0.00 4,900.00 4200.00 17,049.56 11,025.72 55,899.18 29,685.96 0.00 150.00 0.00 150,00 1,509.98 0.00 0.00 691,05 11568.96 0.00 0.00 442.32 733.31 1,414.20 2,302.27 2,547.57 2,092.51 2,701.76 707.32 711.98 491.91 1,025.74 1,061.59 1,308.73 1,573.54 2,334.47 3,737.88 793.67 5,685.09 1,806.47 13,996.30 8,348.35 0.00 11.61 1,584.27 1,020,43 80.00 430.00 1.564.27 1,462.24 278,057.59 232,190.23 1,080.07 1,778.52 0.00 995.31 0.00 380,09 0.00 1,794.02 5, 618.00 2,795.00 6,189.50 0.00 0.00 1,419.10 1,419.10 1,385.40 1,932.78 3,440.00 3,870.00 6,969.75 0.00 0.00 2,787.30 2,787.30 Page 5 Flanztch & Comparry NEWPORT AQUATIC CENTER CertiHad Public Accountants FINANCIAL RVYORTING ISSUES COMPARISON OF QUICKBOOKS TO REPORTING PROVJDEO TO PARTICPANTS 1R ROWING PROFITANO LOSSSTATEMENTS APRIL TO JUNE 2014 AND APRIL70JUNE 2013 APRIL TO JUNE 2014 APRIL TO JUNE =3 Per Flnandal Per Financial Per QB Reporting_ OlHerence Per 4B Reporting Difference Income Donations 8,025.00 81025.00 Fundraising 4,424.42 4,669.42 (245.00) 6,025.00 6,480,00 (455.00) Jr RowingTeam Dues 62,338.00 62,338.00 50,538.54 50,538-54 Race Income- Relmburseable Races 6,825.00 (6,825 OD) - Sale ofEquipment 280.00 280.00 Special Event Income 3,363,00 3,363.00 2,730.00 2,730.00 Sum mar Camp Income 34,683.08 34,683.08 28,780,00 28,780.00 Advance Rowing Camp _ Novice Rowing Camp 22,695.00 22,695.00 Uniform Sales Income 418-50 418.50 - _ Total Jr, Rowing Income 113,252.00 120,322.00 {7070,00) 111,048.54 88,808.54 22,240.00 Expense Coaching Expense 80,784.91 80,784.91 - 47,401.32 47,40132 - Dues, Subscriptlons & Permits 5,030.49 5,030.49 8,260.00 8,260.00 Equip Launrh & Trailer Repairs 11886,85 1,886.85 2,709.39 2,709-39 Equipment and Parts PUrchase 45250 45250 38.24 3&24 Fuel 4,354.34 4,354.34 2,791.37 2,791.37 NAC Program Dues 19,350.00 19,350.00 19,350,00 19,350.00 Race Expenses Reimbursable Races 2,334.28 9,159.28 (6,825.00) 5,952.33 5,96233 Team Regattas 52,994.56 52,994,56 55,830.34 55,830.34 Special Events Expense 8,172.86 8,172.86 8,870,27 8,870.27 Summer Camp Expense 66.28 56.28 Uniforms Merchandise Expense 1,598.72 1,598.72 Total Jr. Rowing Expense 177,025.79 183,850,79 6S X5.00) 151,213.26 152,213.26 Net Income (63,773.79] j63,528.79) (245.00) (40,164-72) (62,404,72) 22,240.00 SCHEOULE 4 10.112 AN Newport Aquatic Center, Inc. August 12, 2014 Cash Basis JR. ROWING Profit & Loss April through June 2014 Apr -Jun 14 Apr -Jun 13 Ordinary I noornalExperm Income )L Donations 8.025.00 0,00 -- Total Fundraising 4,689.42 6,480.00 i r Rowing Team Dues 62,338.00 50,538.54 Race Income- Reimbursable Raom 6,825.00 0.00 Safe of Equipment 0100 280-00--l' Special Event Income 3,363.00 2,730.00 Summer Camp Income 34.083.08-"-- 28,780.00 Uniform Sales income 418.50 '— 0.00 Q2 2014 NAC Department Details PiKle 5 of a )L e Expense NO e Ali Total Coaching Expunge 80,784.91'` 47,401.32 Dues, SubecTiptions & Permits 6.030.49'- 8,280.00 Equlp, Launch & Trailer Repairs 1,886.85,, 2,T09.39 Equipment and Pads Purchase 462.50" 38-24 FLjG( MNAC Program Dues 4,364,34 2,791.37 19,350.00' 10,350-0() Race Expenses Reimbursable Races 5,962.33 Team Regattas 62,994.66 55,830.34 Total Race Expenses 02,153.84 61,792.67 Special Events Eupense 8.172.86- 8,87D.27 Summer Camp Expense 98.28 0.00 Uniforms Merchandise Expense 1.596.72 0.00 EM Mal Not Income over Experm f 77 V;Xf, 7-) -63,628.79 -82,464,72 Q2 2014 NAC Department Details PiKle 5 of a 2:47 PM Newport Aquatic Center March 24, 2017 Profit & Loss dash Barts April through June 2014 Apr -Jun 14 Apr - Jun 13 Ordinary Income/Expenes Income DRAGON BOAT INCOME Oregon Boat Team Dues Total DRAGON BOAT INCOME JR. ROWING INCOME Donations Restricted Donations Donations - Other Total Donations Fundralsing Merchandise Sales NARF Online Campaign Total Fundraising Jr Rowing Team Dues Race Income- Reimbursable Races Sale of Equipment Special Event Income Banquet (Boy's) Banquet (Girl's) Special Event Income - Other Total Special Event Income Summar Camp Income Advanced Rowing Camp Novice Rowing Camp Summer Camp Income - Other Total Summer Camp Income Uniform Sales Income Total JR. ROWING INCOME NAC OPERATIONS INCOME Donations Building Fund Donations Total Donations Groups 1 Classes / Clinics Groups NAC Scheduled Moonlight Paddle OCC Kayaking + Outrigger Rowing Leeson Income Summer Camp Income -old Kid's Camp Income Total Summer Camp Income -old Summer Peddie Camp Income SUP Lessons Income Total Groups /Classes 1 Clinics 4,625,00 4,625.00 25,00 8,000.00 8,025.00 0,00 4,160.22 2f 4.20 4,424.42 62,338.00 0.00 0.00 0-00 0.00 3,363.00 3,363.00 0.00 0.00 34,683.08 34,683.08 418,50 113,252.00 111,876.82 111,879.82 20,987.00 0.00 0.00 12,780.00 0.00 0.00 20,112.74 360.00 54, 239.74 4,675.00 4,675.00 0.00 0.00 0,00 870.00 5.00 5,150.00 6,025.00 50,53B.54 0.00 280.00 0.00 0,00 2,730.00 2,730.00 0.00 22,695.00 --- 28,780.00 51,476.00 0.00 111,048,54 150.00 150.00 18,750.00 D,00 0.00 10,020.00 -34,204.50 -34,204,50 23,019.00 720.00 18,304.50 Page 1 2.47 PM March 24, 2017 ' •uvh Basis Membership Income Annual Membership Boat Storage Income Hourly Membership Locker Rental Fee Membership Dues Refund Monthly Membership Visiting Teams Total Membership income Merchandise Sales Program Uembership Dues Dragon Boat Membership Dues Jr. Rowing Membership Dues Outrigger Membership Dues -Adult Outrigger Membership Dues -Jr WOW Membership Dues Total Program Membership Dues Sale of Equipment Total NAG OPERATIONS INCOME OUTRIGGER INCOME Donations Unrestricted - Jr. Team 'Fatal Donations Fundralsing Income Adult Teem Fundralsers Groups and Events He[ Roeoff Race Hal Roeoff Entry Fee Hal Rosoff Race - Other Total Hal Rosoff Race Jr. Outrigger Team Fundraisers Total Fundralsing Income Relmburseable Race Exp. Income Sale of Equipment Special Event Team Dues Adult Outrigger Team Dues Jr Outrigger Team Dues Total Team Dues Uniform Merchandise Sales Total OUTRIGGER INCOME Service Sales WATERMAN'S ACADEMY INCOME Donations - Unrestricted Hovie SUP Festival Donations - Hovle SUP Total Hovie sup Festival Total WATERMAN'S ACADEMY INCOME Newport Aquatic Cuter Profit & Loss April through June 2014 Apr -Jun 14 42,882.17 20, 816.57 80,417,00 0.00 •1,822.00 21,680.00 1,000.00 164,973.74 2,603.00 3,675,00 19,350.00 5,418.00 2,795.00 4,515.00 36,753.00 0.00 369,446.30 31.00 31.00 80.00 5,900.00 0.00 7.50 7.50 0.00 5,987.50 600.00 6,000.00 329.00 11,348.00 5,120.00 16,468.00 2,969.00 32,384.50 0.00 1,100.00 0.00 0.00 1,100.00 Apr - Jun 13 54,877.66 24,548.22 67,725.01 60,00 0.00 19,556.00 0,00 166,786.89 2,764.00 3,675.00 10,350.00 3,440.00 3,870.00 4,515.00 34,850.00 1,260.00 224,095.39 0.00 0.00 2,575.00 6,040.00 -2,778.89 2,783.89 5.00 3,299.00 11,819.00 3,645.25 0.00 330.00 6,449.00 4,900.00 11,34-9.00 1,191.00 28,434.25 0.00 9,526.94 7,630.00 7,830,00 17,156.94 Page 2 2:47 PM March 24, 2017 ':ash Basis WOW INCOME Donations Equipment Total Donations WOW Team Dues Total WOW INCOME Total Income Grow Profit Expense DRAGON BOAT EXPENSE Advertising Fundraising Expense NAC Program Dues Total DRAGON 130AT EXPENSE JR. ROWING EXPENSE Coaching Expense MI$C Coaching Expense Payroll -Coach Hourly Payroll -Coach Salary Payroll Taxes -J R. Rowing Work Comp (Sam & Jose, Jr. Row) Total Coaching Expense Dues, Subscriptions & Permits Equip, Launch & Trailer Repairs Equipment and Parte Purchase Fuel NAC Program Dues Race Expenses Reimbursable Races Team Regattas Total Race Expenses Special Events Expense Summer Camp Expense Uniforms Merchandise Expense Total JR. ROWING EXPENSE NAC OPERATIONS EXPENSE Advertlsing & Marketing Bank Charges Bank Auto Debit Rsturne400%NAC Bank Service Fees CC Transaction Fees Finance Charges Merchant Discount Fees Total Bank Charges Equipment Purchase (Small) Building Small Equipment NAC Club Equipment Equipment Purchase (Small) - Other Total Equipment Purchase (Small) Equipment Rental Newport Aquatic Center Profit & Loss April through June 2014 Apr -Jun 14 0.00 0.00 4,515.00 4,515.00 525,322.80 525,322.80 72.00 385.03 3,675.00 4,132.3 0.00 6,007.50 88,081.21 6,696.20 0.00 80,784,91 5.030.49 1,886.65 462.50 4,354.34 19,350.00 2,334.28 52,994,56 55,328.84 8,172,86 66.28 1,598.72 177,025.79 120.00 -6.00- 40.00 0.00 550A2 4,342.54 4,926.96 0.00 0.00 4,305.87 4,305.87 5,700.00 Apr -Jun 13 1,600.00 1,600.00 4,515.00 6,115.00 391,525.12 301,525.12 72.00 0.00 3,675.00 3,747.00 25.53 667.50 47,000.29 0.00 -292.00 47,401.32 8.260.00 2,709.39 38.24 2,.791.37 19, 350.00 5,962.33 55,$30.34 61,792.67 8,870.27 0.00 0.00 151,213.26 0.00 0.00 969.00 23.85 416,65 -2,867.17 -1,457.67 940.63 4,350.20 0.00 5,200,83 0.00 Page 3 2:47 PM Newport Aquatic Center March 24, 2017 Profit & Loss ^,ash Basis April through June 2014 nnr._hm I& Anr_ I... 14 Fuai Expense Launch 2,136.33 Truck 3,927,26 Total Fuel Expense 6,063.59 Groups f Classes / Clinics Gourmet Paddling expenses 0100 Groups NAC Scheduled 232.78 Moonlight paddle, - 100% NAG 0.00 Summer Camp -Kid's Paddle 0.00 Summer Camps 652,18 Total Groups / Classes / Clinics 684.96 Insurance Commarclal Package insurance 3,230.00 General Liability Insurance 2,241.58 Life Insurance 11356.00 Medical Insurance 17,578.06 Relmb Medical insurance -4,048.69 Umbrella Insurance 2,395.00 Vehicle Insurance 576.44 Workers Comp Insurance 19,225.52 Total Insurance 42,553.91 License & Permits Fees 415.00 Merchandise 1,556.94 Office Expense Office Equip Lease 391.78 Office Supplies 2,116.64 Postage & Delivery 1,328.62 Software and Subscriptions 0.00 Website Expense 263.56 Total Office Expense 4,100,60 Payroll - General (Cross+Taxes) Payroll - Admin Hourly 2,512.50 Payroll - Admin Salary 9,094.43 Payroll - Director 21,839.93 Payroll - Moonlight Paddle 0.00 Payroll - OCC Claas 825.00 Payroll. - Rowing Lessons 11,750.00 Payroll -Shop Hourly 7,950.00 Payroll -Shop Salary 10,228.52 Payroll - Staff Hourly 42,494.57 Payroll - Staff Salary 11,861.53 Payroll - $UP Lessons 305,00 Payroll - Tax Expenses 10,039,00 Total Payroll - General (Gross+Taxes) 128,298.48 Professional Pees Accounting 1,087.50 Legal 1,883.28 PR Processing Fee 788,50 Total Professlonal Fees 3,759.28 2,073.94 2,104.37 4,176.31 424.19 0.00 369.21 150.00 0.00 949.40 0.00 16,399.44 3,118.31 14,565.04 -2,193.24 0.00 530.47 4,165.23 36,585.25 0.00 4,264.67 1,367.22 1,950.92 224.87 75.00 570.06 4,168.07 0.00 8,136.84 21,839.93 1,100.00 712.50 11,750.00 10,4.23.00 10,591.20 42,766.00 10,91922 670.00 14,834,76 133,743.45 1,612.50 0.00 647.30 2,259.80 Page 4 2:47 PM Newport Aquatic Center M2rch 24, 2017 Profit & Loss Cash Beals April through June 2014 Apr - Jun 14 Apr - Jun 13 Repairs & Maintenance Building 24,337.86 Computer 1,325.00 Equipment Repair 4,368.01 Grounds 2,465.84 Janitorial Expenses 1,453,11 Janitorial Labor 4,900,00 Shop Equipment & Supplies 17,049,56 Total Repairs & Maintenance 55,899.18 Special Event Expenses Special Events -Groupe 0.00 Total Special Event Expenses 0,00 Special Events Expense 1,509.98 Staff Expenses Meals 0,00 Meals and Events 1,568.96 Miec Expenses 100% NAC 0.00 Uniforms 733.31 Total Staff Expenses 2,302.27 Utilities Elactrlc 2,092.51 Gas 707.32 Telephone Cell Phone Expense 491.91 Land Line & Internet Expense 1,081.59 Total Telephone 1,573.50 Waste 3,737.88 Water 5,885.09 Total tltllitlee 13,996.30 Vehicle Expense Intsrest Expense 0,00 Truck Maintenance 1,584.27 Vehicle Regiatration Fee 80.00 Total Vehicle Expense 1,664.27 Total NAC OPERATIONS EXPENSE 278,057,59 OUTRIGGER EXPENSE Fuel 1,080.07 Fundralsing Expense Corporate Challenge 0.00 Hal Rosoff 0.00 Total Fundraising Expense 0.00 Insurance • Association Fee 1,794,02 NAC Program Dues - Adult 5,618.00 NAC Program Dues - Juniors 2,795,00 Payroll - Jr Outrigger 81189.50 Race Expense Reimburseable Races Catalina 0,00 Kauai 0.00 Reimburseabls Rae" - Other 1,419.10 Total Relmburseabla Races 1,419.10 8,290.55 0.00 3,961.84 2,207.85 0.00 4,200,00 11,026,72 29, 685.96 150.00 150.00 0.00 691.05 0.00 442,32 1,414,20 2,547.57 2,701.76 711.98 1,025.74 1,308.73 2,334,47 793.67 1,806.47 8,348.35 11.81 1,020.43 430.00 1,462.24 232,190.23 1,778.52 995.31 390.09 1,385.40 1,932.78 3,440.00 3,870.00 6,969.75 0.00 0.00 2,787,30 2,787.30 Page 5 2.47 PM March 24, 2017 Cash Basis Summer Series (SCORA) Winter Series -Juniors Only Total Race Expense Repairs & Maintenance Canoes Chase Boat Trailer Maintenance Total Repairs & Maintenance Small Equipment Purchase Special Events Uniforms Merchandise Expense Total OUTRIGGER EXPENSE WATERMAN'S ACADEMY EXPENSE Equipment Purchase Tracking Repairs & Maintenance Chase Boat Total Repairs & Maintenance Total WATERMAN'S ACADEMY EXPENSE WOW EXPENSE Donation to Juniors Fundralsing Expense NAG Program Dues Total WOW EXPENSE Total Expense Iiet Ordinary Income Other lnoomelExpense Other Income Interest & Dlvidenod income Total Other Income Net Other Income Net Income Newport Aquatic Center Profit & Loss April through June 2014 Apr -Jun 14 1,049.93 0.00 2,469.03 514,95 45.00 579.88 1,139.83 0.00 329.34 4,713.87 26,128.66 0.00 14,918.50 14,918.50 14,918.50 8,000.00 4,059.72 4,515.00 16,574.72 Apr - Jun 13 3,246.43 2,716.04 8,749.77 1,762.89 947,09 3,256.51 5,966.49 175.00 360.80 4,422.72 39,051.23 0.00 0.00 0.00 0.00 0.00 0.00 4,515,00 4,515.00 516,837.29 430,716.72 8,485.51 •319,191.60 28.60 24.77 28.60 24.77 28.60 24.77 8,614.11 -39,1ee.83 Page 6 N fi&Company NEWPORT AQUATIC CENTER Certirtlfiged Public gccvuntanb FINANCIAL REPORTING ISSUES COMPARISON OF QUICKBOOKS TO REPORTING PROVIDED TO PARTICPANTS JR ROWING PROFIT AND LOSS STATEMENTS JULY TO SEPTEMBER 7014 AND JULY TO SEPTEMBER 2013 SCKEDULE 5 JULY TO SEPTENIBER2014 JULY TO SEPTEMBER 2013 Per Financial Pec Finenclal Income PerOJ3 Reporting DHfarence Per QB Reporting Difference Donations 5,150.00 5,150.00 Fundraising Jr Rowing Team Dues 75.00 460.00 (385.00} 855.00 1,030.00 (175.00} Race Income - Reimburseable Races 206,742,40 106542.40 200,00 152,738.50 152,353.50 385.00 Total Reimbursed Race Expenses 4,500.00 4,500.00 Sale of Equipment 6,85000 6,850.00 3500 35.00 Special Event Income Summer Camp Inoome 31,223.37 31,223.37 31,785.00 31,785.00 Advance Rowing Camp _ - ' Novice Rowing Camp Uniform Sales Income - 20,065Y00 20,065,00 3,827.64 3,44164 385.00 Total Jr. Roaring income 250,040.77 250,225.77 18500 213,806.14 193,146.14 70,660.00 Expense Coaching Expense 56,702.04 $8,959.47 (2,251.43) 55,307.52 55,307.52 Dues, Subsaiptions & Permits - Equip, Launch & Trailer Repairs 6,313.15 6,313.15 82.62 7,242.66 82,62 7,242.66 Equipment and Pens Purchase 920A5 920.45 9,698.75 Fuel 3,875.37 3,875.37 1,619.99 9,598.75 1,619.99 Fund Raising Expense NAC Program Dues 19,350.00 - 19,350.00 41.83 19,350.00 41,83 19,350.00 . Race Expenses 18,243.00 18,243.00 5,885.00 5,995.00 Reimbursable Races Team Regattas - Spedal Events Expense 959.22 959.22 1,251.20 1,251.20 SumrnerCarnp Expense 2,438.08 2,438.08 _ Uniforms Merchandise Expense $04.00 504.00 3,656,58 3,658.58 - TOM Jr, Rowing Expense 109,305.31 111,556.74 (2,251.43) 104,248.15 104248.15 Net Inoome 140 73546 188,669.03 2,066.43 109,557,99998,897.99 20,660 00 SCKEDULE 5 10:45 PM Newport ua A tic Center Inc. December t5, 2014 ® q r CashBe$[% JR. ROWING Praflt & Loss July through September 2014 Jul- Sep 14 Jul -Sep 19 Ordinary Income/Expense Income �*;: �s��',.^:✓��•;Y;r�.r.,::$'1�3�,,�^ �ya.�!%+�rr�k�i;;y. �,. Fl; ����:+4?e'x� 1����^�4 ,�.: .amu.-�• Total Donations 5,150.00'" 0.00 r Total Fundralsing 460.00 1,030.00�'�°` Jr Rawl ng Team Dues Prs�"y�j �<j 206,542.40 152,353.50 Race Income- Reimbursable Races 0.00 4,500.00 Total Reimbursed Race Expenaes 0.00 35.00 Sate of Equipment 6,850.00 "' 0.00 Summer Camp fnooma 31,223.37 3t,785.00 Uniform Bales income 0.00 3,442.64 + ff 3�-7 Tot I JR. R , NO 1 COIjfl1 250,225.77 193,146.14 ' � u � o Total Coachln Expense `6��� �oY fi8,B53.47 55.30&7.52 ' Dues, Subserlptlons & Pormfts 0.00 82.62 " Equip, Launch & Trailer Repairs 5,313.15 7,242,66 Equipment and Parts Purchase 920.45 9,098.75'— Fuel 3,875.37 1,819.99 Total Fundralsing Expense Q00 41.89 / NAC Program Dues 18,850.00 w 19,359.00 O Total Race Mcpenses 18,243.00 5,995.00 Special Events Expense 969.22 r' 1,251.20 Summer Camp FiTense 2,438.08 r 0.00 Uniforms Merchandise Expense 504,00 f 3,e58.58 , � � .�,J • .fir""" 5:1<715 G:.2. 2.46 PM Newport Aquatic Center March 24, 2617 Profit & Loss -ash Basle July through September 2014 Jul -Sep 14 Jul • Sep 13 Ordinarylncome/Expense Income DRAGON BOAT INCOME Dragon Boat Team Dues Total DRAGON BOAT INCOME JR. ROWING INCOME Donations Restricted Donations Total Donations Fundraising Merchandise Sales NARF Online Campaign Total Fundraising Jr Rowing Team Dues Race Income. Reimbursable Races Reimbursed Race Expenses Lake Caettas Total Reimbursed Race Expenses Sale of Equipment Summer Camp Income Advanced Rowing Camp Novice Rowing Camp Summer Camp Income - Other Total Summer Camp income Uniform Sales Income Total JR. ROWING INCOME NAC OPERATIONS INCOME Donations Building Fund Donations Unrestricted Total Donations Groups! Classes / Clinics Groups NAC Scheduled Moonlight Paddle OCC Kayaking + Outrigger Rowing Lesson Income Summer Camp Income -old Kid's Camp income Total Summer Camp Income -old Summer Paddle Carnp Income SUP Lessons Income Total Groups! Classes / Clinics 3,775.00 3,775.00 5,150.00 5,150.00 Q.QO 75.00 0.00 75.00 206.742.40 0.00 0.00 0.00 5,850.00 0.00 0.00 31,223.37 31,223.37 0.00 250,040.77 4,184.00 0.00 4,184.00 27,733.00 0.00 0.00 13,920.00 0.00 0.00 47,757.98 2,180.00 91,590.98 4,275,00 4,275.00 0.00 0.00 8110.00 15,00 30.00 855.00 152,738.50 4,500.00 35.00 35.00 0.00 0.00 20,065.00 31,785.00 51,850.00 3,827.64 213,806.14 5,205.00 210.00 5,415.00 32,763.00 0.00 0.00 10,555.00 -50,405.00 -50,405.00 74,934.40 1,460,00 69,307.40 Page 1 2:48 PM Newport Aquatic Center March 24, 2017 Profit & Loss 'lash Basis July through Septernber 2014 Jul - sae 14 _ Cl-- A% Membership Income Annual Membership Boat Storage Income Hourly Membership Locker Rental Fee Membership Dues Refund Monthly Membership Total Membership Income Merchandise Sales Program Membership Dues Dragon Boat Membership Dues Jr. Rowing Membership Dues Outrigger Membership Dues -Adult Outrigger Membership Dues -Jr WOW Membership Dues Total Program Membership Dues Sale of Equipment Total NAC OPERATIONS INCOME OUTRIGGER INCOME Donations Sam Couch Memorlal Fund Unrestricted - Jr. Team Donations - Other Total Donetlons Fundraieing income Aduh Team Fundralaers Tahiti Fest Adult Team Fundraleers - Other Total Aduit Team Fundraisers Groups and Events Jr. Outrigger Team Fundralsers Total Fundraising Income Relmburseable Race Exp. Income Team Dues Adult Outrigger Team Dues Jr Outrigger Team Dues Total Team Dues Uniform Merchandise Sales Total OUTRIGGER INCOME Service sales WATERMAN'$ ACADEMY INCOME Donations - Restricted Donations - Unrestricted Hovie SUP Festival Hovie SUP Festival Race Fees Total Hovie SUP Fe6tivai Total WATERMAN`$ ACADEMY INCOME 38,892,88 18,185.28 139,589.00 3.17 0.00 27,941.00 224,611.33 3,799.00 3,675.00 19,350.00 5,418.00 2,796.00 4.615.00 35,753.00 0.00 359,938.31 1,750.00 363.00 0.00 2,113.00 355.00 20.00 375.00 5,910.00 •500.00 5,786.00 0.00 3,464.00 11,725.00 15,189.00 2,339.00 25,426.00 0.00 9,529.94 0.00 0.00 0.00 9,529.94 53,223.69 17,665.74 140,999.00 60.00 •593.00 29,821.00 241,176.43 1,823.00 3,675,00 19,360.00 5,160.00 3,870.00 4,515.00 36,570,00 225.00 354,516,83 0.00 200.00 30.00 230.00 0.00 0.00 0.00 6,296.00 3,428.00 9,726,00 16,258.00 3,390.00 10,820,00 14,210.00 180.00 40,604.00 0.00 0.00 1,448.00 50.00 50.00 1,498.00 Page 2 2:48 PM March 24, 2017 "ash Basis WOW INCOME Donations Equipment Unrestricted Total Donations Fundralsing WOW Team [)use Total WOW INCOME Total Income Groes Profit Expense DRAGON BOAT EXPENSE Advertlsing NAC Program Dues Total DRAGON BOAT EXPENSE JR. ROWING EXPENSE Coaching Expense Mlsc Coaching Expense Payrol4Coach Hourly Payroll -Coach Salary Payroll Taxes -JR. Rowing Total Coaching Expense Dues, Subscriptions 8 Permits Equip, Launch A Trailer Repairs Equipment and Parts Purchase Fuel Fundrelsing Expense N.A.R,F. Expense Total Fundraising Expense NAC Program Dues Race Expenses Team Regattas Total Race Expenses Special Events Expense Summer Camp Expense Unlfnrms Marchandles Expense Total JR, ROWING EXPENSE NAC OPERATIONS EXPENSE Advertising & Marketing Bank Charges Bank Service Fees CC Transaction Fees Finance Charges Merchant Discount Fees Total Bank Charges Equipment Purchase (Smell) Building Small Equipment Equipment Purchase (Small) - Other Total Equipment Purchase (Bmall) Newport Aquatic Center Profit & Loss July through September 2014 Jul - Sep 14 7,696.50 0.00 7,696.50 0.00 4,515.00 12,211,50 660,921.52 660,921.52 15.00 3,875.00 3,690.00 0.00 32,250.00 19.488.68 4,963.36 56,702.04 0.00 6,313.15 920.45 3,675.37 0,00 0.00 19,350,00 18,243.00 18,243.00 959.22 2,438.08 504.00 109,305.31 105.00 288.57 39.00 604.26 5,157.31 Jul -Sep 13 4,611.79 2,098.00 6,709.79 3,200.00 4,515.00 14,424.79 629,124.76 629,124.76 0.00 3,675.00 3,675.00 416.27 19,198.94 35,692.31 0,00 55,307,52 82.62 7,242.66 9,698.75 1,619.99 41.83 41.83 19,350.00 5,995.00 5,995.00 1,251.20 0.00 3,858,58 515,12 1,280.66 361.08 5,469,59 104,248.15 0.00 6,089.14 7,626.75 0.00 52.99 4,013.00 0.00 4,013.00 52.88 Page 3 2:48 PM Newport Aquatic Cerner March 24, 2017 Profit & Loss "•ash Basis July through September 2014 Jul - Sep 14 Fuel Expense Launch 1,192.16 Truck 2,391.57 Total Fuel Expense 3,583.73 Groups I Classes 1 Clinics •3,061.33 Groups NAC Scheduled 337,69 Moonlight Paddle - 100% NAC 0.00 Pirate Coast SUP Expenses 0.00 Summer Camp -Kid's Paddle 0.00 Summer Camps 7,728.24 Total groups / Classes / Clinics 8,065.93 Insurance Commercial Package Insurance 4,300.00 General Liability Insurance 8,828.00 Medical Insurance 7,964.09 Reimb Medical Insurance •3,061.33 Umbrella insurance 3,192.00 Vehicle Insurance 0.00 Workers Comp Insurance 10,349.32 Total Insurance License & Permits Fees Merchandise Office Expense Office Equip Lease Office Supplies Postage & Delivery Software and Subscriptions Website Expanse Total Off toe Expense Payroll - General (Gross+Taxes) Payroll - Admin Hourly Payroll - Admin Salary Payroll - Bonus Payroll - Director Payroll - Moonlight Peddle Payroll - OCC Class Payroll - Rowing Lessons Payroll - Shop Hourly Payroll - Shop Salary Payroll - Staff [dourly Payroll - Staff Salary Payroll - SUP Lessons Payroll - Tax Expenses Total Payroll -General (Gross+Taxes) Professional Fees Accounting Legal PR Processing Fee Technology Total Proleaslonal Fees 31,552.08 0.00 768.48 2,116.34 4,006.60 590.03 0.00 105.00 6,817,97 1,725.00 8,076.90 0.00 18,719.94 0.00 75.00 13,400.00 6,993.00 9,461,52 60,426.55 10,384.62 1,300.00 11, 531.59 142,094.12 4,770.00 2,026.75 427.00 0.00 7,223.75 Jul -Sep 13 1,137.78 2,626.20 3,763.98 0.00 545.67 53.60 2,649-63 0.00 3,248.90 0.00 15,280.76 17,535.84 -1,716.92 0.00 20.00 6,987.26 38,106.94 3.00 0.00 1,420.74 2,352.84 351.06 90.00 35.00 4,249.64 0,00 7,748.28 2,429,84 18,719.94 $,575.00 800.00 10,975.00 5.400.00 8,649.60 60,$75.75 10,130.76 1,900.00 17,201.64 147,905.81 1,631.25 0.00 826.60 415.00 2,872.75 Page 4 2:48 PSI March 24, 2D17 lash Seals Repairs & Maintenance Building Computer Equipment Repair Grounds Janitorial Expenses Janitorial Labor Shop Equipment & Supplies Total Repairs & Maintenance Special Event Expenses Special Evenl"roups Special Evenle-Other Total Special Event Expenses Special Events Expense Staff Expenses Meala Meals and Events Misc Expenses 100% NAC Uniforms Total Staff Expenses Utilities Electric Gas Telephone Cell Phone Expense Land Line & Internet Expense Total Telephone Waste water Total Utilities Vehicle Expense Parking & Toll Pees Truck Maintenance Total Vehicle Expense Total NAC OPERATIONS EXPENSE OUTRIGGER EXPENSE Fuel Fundraising Expense Corporate Challenge Hal Rosoff Jr. Team Fundraising Expense Total Eundralsing Expense NAC Program Dues - Adult NAC Program Dues - Juniors Payroll - Jr Outrigger Race Expense Reimburseable Races Catalina Kauai Kona Reimburseable Races - other Total Reimburseable Races Newport Aquatic Center Profit & Loss July through September 2014 Jul - Sep 14 87,283.03 1,623,57 425.00 537.00 527.03 4,530.00 9,702.20 104,627.83 0.00 0,00 0.00 3,585.42 8.48 1,724.93 0.00 754.03 2,487.44 2,560.36 253.17 902.69 2,523.25 3,425.94 8,642,57 3,191.26 16,073.30 114.50 2,563.23 2,677.73 0.00 0.00 0.00 339,784.92 2,379.04 0.00 394.24 0.00 394.24 5,418.00 2,795.00 6,518.25 8,087.85 Jul - Sep 13 9,108.82 0.00 3,296.73 500.26 0.00 3,600.00 9,198.51 25,604.31 214.80 250.05 465.75 0.00 606.18 0.00 594.02 2,223.78 3,423.98 2,495.34 433.86 773.46 2,176.47 2,910.77 2,658.02 10,672,46 0.00 1,074,00 1,074.00 249,071.26 804.12 880,05 0.00 662.40 0,00 0,00 0.00 35,043.71 35,043.71 1,542.45 5,160.00 3,870.00 6,302.25 Page 6 2:48 PM Newport Aqustle Center March 24, 2017 Profit & Loss ,ash Basle July through September 2014 Jul - Sep 14 Jul -Sep 13 Summer Series (SCORA) 4,704.58 3,972.74 Total Race Expense 10,792.43 39,016.45 Repairs & Maintenance Canoes 0.00 664.24 Chase Boat 1,304.27 492.29 Trailer Maintenance 102.75 260,00 Total Repairs & Maintenance 1,407.02 1,436.53 Small Equipment Purchase 5,339.50 0.00 Special Events 1,769.30 0,00 Uniforms Merchandise Expense 5,433.00 2,014.03 Total OUTRIGGER EXPENSE 42,245.78 60,146.83 WATERMAN`S ACADEMY EXPENSE Repairs & Maintenance Chase Boat Total Repairs & Maintenance Total WATERMAN'S ACADEMY EXPENSE WOW EXPENSE NAG Program Dues Total WOW EXPENSE Total Expense Net Ordinary income Other Income/Expense Other Income Interest & Dlvidened Income Total Other Income Other Expense Balancing Adjustments Write Off Losses Wrlbe Off Losses - Membership Total Write Off Losses Total Other Expense Net Other Income Net Income 3,439.26 3,439.28 3,439.26 4,515.00 4,515.00 502,980.27 157,941.25 0.00 0.00 0,00 a.00 0.00 4,51500 4.515.00 421, 655.24 207,469.52 24,75 0.00 24.75 0.00 0,00 0.00 0.00 0.00 78.00 78.00 78.00 53.25 157,941.25 207,416.27 Page 6 Hanzich & Company CertHled PubIIcACtounWhta NEWPORT AQUATIC CENTER FINANCIALREPOR7ING ISSUES COMPARISON OF QUICKBOOK5 TO REPORTING PROVIDED TO PARTICPANTS JR ROWING PROFIT AN LOSS STATEMENTS OCTOBER TO DECEMBER 2014 AND OCTOBER TO DECEMBER 2013 OCTOBER TO DECEMBER 2014 OCTOBER TO DECEMBER 2014 Per N vandal Per Finan clal Income Per QB Reporting DiM9re11ce Per QB Reporting Dlfferance Donations 31500,00 3,500.00 15,995.OD 15,995.00 Restricted Donations 15,000.00 15 OOO.OD Fundraising - Erg-a-thon 41,365.62 41,365.62 38,894.60 38,894.60 MerchandiseSelea - 700.00 (700.00) 2,344,00 3,079.00 (735.00) NARF 16,386.16 16,386.16 27,390.81 27,390.81 Jr Rowing Team sues 96,317.30 96,317.30 147,505.00 147,430.90 75.00 Race Income- RelmburseableRaces - 1,375.00 (1,375.00) 1,630,00 1,630.00 Total Reimbursed Race Expenses Sale of Equipment 11,440.00 11,49(100 Special Event Inaame _ Summer Camp Income Advanoe Rowing Camp Novice Rood ng Ce mp Uniform Sal as Income - 984,00 980.O0 Total Jr. Rowing Income 184,009.08 171,134.08 12,875.DD _ 234,739,41 235,399.41 (650.00) Expense Coaching Expense 109,658.84 107,407.41 2,251,43 114,118.93 114,118.93 Dues, Subscrlptlons & Permits - Equlp, Launch & Trailer Repairs 4,150.29 4,154.29 211„58 5,58038 211.58 5,58(138 Equipment and Paris Purchase 8,560.36 8,560.36 104.19 144,19 Fuel 3,642.28 3,642.28 2,087.78 2,087,78 Fund Raising Expense 11,410.20 11,410.20 14,828.95 14,82885 NAC Program Dues 191350.00 19,350.00 19,350AD 19,350.00 Race Expenses 23,256.77 24,647.44 (1,390.57) 26,012.14 26,012,14 Relmbtusable Races - Team Regattas - Special Events Expense 590.97 590.97 25335 253.35 Summer Camp Expense - Urftrms Merchandise Expense 90.00 - 90.00 200.00 200.00 - 1,305.67 1,305.67 Total Jr. Rowing Expense 180,709,71 179,848.95_ 860.76 _ 184,052.87 184,052.87 Net Income 3,299.37 8,714.87) 12,014.24 Sm�p 68L 6.54 51,346,54 660110 SCHEDULF 6 12.14 PTI Newport Aquatic Center, Inc. February 11, 2015 Cash Basis JR. ROWING Profit & Loss (' J October through December 2014 Oct - ttec 14 Oct - Dec 13 Ordinary IncomaiExpense Incomes J 01 0 fS. 4r '-m-"•'a'*^ �,Y�ii'41`4]F 1.'.r-.:: f..nb'f y':.. F.,.• DD rations sl 9 4o►��t 4 d �3, e) ek 3 -- 3,5� 0 15,885.00 J Fun aft Erg-a•thon 41,365.62-' 38,884.80 .� Merchandise Was 700.00. 3.070.00 ��✓ �`'� HARE 98,388.10 ' 27,39D.81 ' Total Fundralsing 68,459.78 68,364.41 Jr Rowing Team Dues 88,317,30 '� 947,430.00 Race Income- Reimbursable Races 1,375.00 1,630.00 Sale of Equipment 11,400,00 0100 Un}{form Scales Income 0.00 080.00,-' �.� '�`,3j IM,��F-i�. [J •J�J(j�� is ,�rStLj: {:,^}�`'���ajd 1 (Q �.(}{P��.;'!r�.{y�a� L '� ^y'�i• w•w"sw.,�`. of I p4r- 7k Expense NJ Total Caeching Expenas j Plla' 1' 107,407.41 114,115,93 Dues, $ubscriptions & Permits 0.00 21 t.5a ' Equip, Launch 8i Trailer Repairs 4,150.29 5,580.38' Equipment and Pares Purchase 8,560.38'" 104.18 Fuel 3,842.28 " 2,087.78 " Fundralatng Expense Erg-a4hpn 2,003,86'- 2,468.26 N.A.R.F. Expense 9.406.W- 12,38'L.58 " Total Fundraising Expense YtAC Program flues Total Race Expenses, 1` .77 Special Events (Expense Summer Camp Expense Uniforms Merchandise Expense 11,410.20 14,828.86 19,350.00 19,350.D0 24,647.44 28,012,14 690.97 ' 2;,3.36 0.00 200,.00 80.00 1,305.87 `r 14�0' (V J f 2:49 PM March 24, 2017 "ash Basis Newport Aquatic Center Profit & Loss October through December 2014 Oct - Doc 13 1,125.00 1,125.00 3,875.00 5,000.00 15,940.00 25.00 30.00 15,995.00 2,344.00 27,390.81 38,894.60 58,629.41 147,505.00 1,665.00 -35.00 -35.00 0.00 980.00 234,739.41 16,630.00 0.00 806.00 17,435.00 0.00 0.00 0.00 0.00 0.00 0.00 9,755.83 0.00 0.00 7,520.00 0.00 690.00 17,965.83 Page 1 Oct - Dec 14 Ordinary Income/Expense Income DRAGON BOAT INCOME Donations Unrestricted 171.75 Total Donations 171,75 Dragon boat Team Dues 3,676.00 Total DRAGON BOAT INCOME 3.848.75 JR. ROWING INCOME Donations Restricted Donations 15,000.00 Unrestricted Donations 31500.00 Donations - Other 0.00 Total Donations 18,500.00 Fundraising Merchandise Salve 0.00 NARF 16,386.16 Online Campaign 41,365.62 Total Fundraising 57,751.78 Jr Rowing Team Dues 96,317.30 Race Income- Reimbursable Races 0.00 Reimbursed Race Expenses Lake Casitas 0,00 Total Reimbursed Race Expenses 0.00 Sale of Equipment 11,440.00 Uniform Sales Income 0,00 Total JR. ROWING INCOME 184,009.08 NAC OPERATIONS INCOME Donations Building Fund Donations 143,697.50 Restricted 100.00 Unrestricted 2,500.00 Total Donations 146,297.50 Fundralsing Income N.A.R.F. Entry Fees 0.00 Fundraising 0.00 In 'N' Out 0.00 N.A.R.F Bake Sale 0.00 TShirts 0.00 Total N.A.R.F. 0,D0 Total Fundralsing income 0.00 Groups I Classes! Clinics Groups NAC Scheduled 9,239.00 Moonlight Paddle 0.00 OCC Kayaking + Outrigger 0.00 Rowing Lesson Income 10,560.00 Summer Paddle Camp Income 1,873.34 SUP Lessons Income 220.00 Total Groups 1 Classes I Clinics 21,892.34 Oct - Doc 13 1,125.00 1,125.00 3,875.00 5,000.00 15,940.00 25.00 30.00 15,995.00 2,344.00 27,390.81 38,894.60 58,629.41 147,505.00 1,665.00 -35.00 -35.00 0.00 980.00 234,739.41 16,630.00 0.00 806.00 17,435.00 0.00 0.00 0.00 0.00 0.00 0.00 9,755.83 0.00 0.00 7,520.00 0.00 690.00 17,965.83 Page 1 2:49 PM Newport Aquatic Center March 24, 2017 Profit & Lass 'aah arils October through December 2014 Oct - Dec 14 Oct - Dec 13 Membership Income Annual Membership Boat Storage income Hourly Membership Locker Rental Fee Membership Dues Refund Monthly Membership Visiting Teams Total Membership Income Merchandise Sales Program Membership Dues Dragon Boat Membership Dues Jr. Rowing Membership Dues Outrigger Membership Dues -Adult Outrigger Membership Dues -Jr Waterman Membership Dues WOW Nambership Dues Total Program Membership Dues Total NAC OPERATIONS INCOME OUTRIGGER INCOME Donations Equipment Sam Couch Memorial Fund Unrestricted - Jr. Team Donations -Other Total Donations Fundralsing Income Adult Team Fundraisers Tahiti l=est Total Adult Team Fundraisers Groups and Everts Jr. Outrigger Team Fundralsers Off De Couch Memorial Race Total Fundralsing Income Reimburseable Race Exp, Income Sale of Equipment Special Event Team Dues Adult Outrigger Team Dues Jr Outrigger Team Dues Total Team Dues Uniform Merchandise Sales Total OUTRIGGER INCOME Service Sales WATERMAN'S ACADEMY INCOME Donations - Unrestricted Hovie SUP Festival Donations - Hovie SUP Havie SUP Festival Race Fees Total Hovie SUP Festival 56,644.31 20,620.08 31,873.00 9.61 •1,621,00 6,406.00 320,00 48,079.69 20,977.00 28,286.00 170.00 -931.00 5,403.00 0,00 116,251.88 102,984.69 3,739.00 2,996.00 3,675,00 3,675.00 19,350.00 19,350.00 1,806.00 0.00 3,225.00 3,870.00 0.00 0.00 4,515.00 4,515.00 32,671,00 31,410.00 3201751.72 172,791.52 4,031,00 6,584,30 207.50 G.00 10,822.80 0.00 0.00 1,366,00 63.00 1,428.00 14,556.00 0,00 14,556.00 0.00 1,240.00 2,065.00 0.00 388.17 8,093.40 0:00 21,889.40 0.00 1,326.00 09.91 903.00 8,967.50 9,890.50 756.00 0.00 0.00 45,303.81 0.00 46.00 0.00 2,453.17 730.00 0.00 65.00 1.00 8,760.00 8,761.00 25.00 13,462,17 0.00 798.78 40.00 $,579.50 3.519.50 Page 2 2:49 PM Newport Aquatic Center March 24, 2017 Profit & Loss "•aalt Basis October through December 2014 Oct - Dec 14 Oct - Dec 13 WATERMAN'S ACADEMY INCOME - Ot... Total WATERMAN'S ACADEMY INCOME WOW INCOME Donations Equipment Unrestricted Total Donations Fundraising NARF Fundralsing Fundralsing - Other Total Fundralaing WOW Team Dues Total WOW INCOME Total Income Gross Profit Expense DRAGON BOAT EXPENSE Advertising Equipment - HOLDING Fundraising Expense NAC Program Dues Shipping and Handling Special Event Total DRAGON BOAT EXPENSE JR. ROWING EXPENSE Coaching Expense Coaching Service Fees Mlsc Coaching Expense Payroll -Coach Hourly Payroll -Coach Salary Payroll Taxes -JR. Rowing Total Coaching Expense Dues, Subscriptions & Permits Equip, Launch & Trailer Repairs Equipment and Parts Purchase Fuel Fundraising Expense Letter Writing Campaign N.A.R.F. Expense Total Fundralsing Expense NAC Program Dues Race Expenses Raimbursable Races Team Regattas Total Race Expenses Special Events Expense Summer Camp Expense Uniforms Merchandise Expense Total in. ROWING EXPENSE 0.00 48.00 200.00 3,000.00 3,200.00 0.00 0.00 0,0o 4,515.00 7,715.00 561,674.16 561,674.16 72.00 0.00 0.00 3,675.00 0.00 0.00 3,747.00 145.75 1,917.48 5,559.71 93,057,48 8,978.42 109,658.84 0.00 4,150.29 8,560.36 3,642.28 2,003.e6 9,406.54 11,410.20 19,350.00 502.75 22, 754.02 23,256.77 590.97 0.00 90.00 180,709.71 o.00 4,418.28 0.00 6,928.00 6,928.00 3,200.00 -3,200.00 0.00 4,515.00 11,443.00 441,854.38 441,854.38 0.00 0.00 581.36 3,675.00 600.00 72.00 4,928,3$ 0.00 381.98 7,717.50 79,692.34 26,327.13 114,118.93 211.58 5,580.38 104.19 2,087.78 2,466,26 12,362,59 14,828.85 19,350.00 2,756.46 23,255.68 26,012.14 253.35 200.00. 1,305.67 184,052.87 Page 3 2:49 PM Newport Aquatic Center March 24, 2017 Profit & Loss 'ash Basis October through December 2014 nett . nad- id A'M _net. 19 MAC OPERATIONS EXPENSE Advertising & Marketing 125.00 Bank Charges Bank Service Fees 187,08 CC Transaction Fees 0.00 Finance Charges 793.76 Merchant Discount Fees 8,327,11 Total Bank Charges 9,307.95 Depreciation Expense 0.00 Equipment Purchase (small) Building Small Equipment 0.00 NAC Club Equipment 0.00 Equipment Purchase (Small) - Other 1,570.63 Total Equipment Purchase (Small) 1,570.63 Equipment Rental 1,272,00 Fusl Expensa Launch 0.00 Truck 2,368.05 Total Fuel Expense 2,368.05 Fundraising Expense NARF Expense 0.00 Total Fundraising Expense 0.00 Groups / Classes 1 Clinics Gourmet Paddling expenses 0.00 Groups NAC Scheduled 0.00 Moonlight Paddle - 100% NAC 0,00 Pirate Coast SUP Expenses 0,00 Summer Camp -Kid's Paddle 0.00 Summer Camps 57.00 Total Groups / Classes / Clinics 57.00 Insurance Commercial Package insurance 3,225.00 General Llabllfty Insurance 6,621.00 Life Insuranoe 1,881.69 Medical Insurance 13,652.17 Relmb Medical insurance 1,398.00 Umbrella Insurance 2,394.00 Vehicle Insurance 551.96 Workers Comp Insurance 13,885.98 Total Insurance 43,609.80 License & Permits Fees 200,00 Merchandise 5,698.41 Office Expense Office Equip Lease 1,545,68 Office Supplies 2,594.66 Postage & Delivery 643,33 Printing & Reproduction 326,66 Software and Subscriptions 3,664.42 Webaite Expense 105.00 Total Office Expense 8,879.75 0.00 -1,101.00 83.80 432.29 6,249.10 5,664.19 154,608.00 -993.62 -5,170.88 5,308.20 -856,30 0,00 1,268,26 2,083,40 3,329.66 0.00 0.00 -424,19 2,462,67 -1,704.88 -53.60 -2,799.63 2,799.63 280.00 0.00 13,311,26 1,881.69 15,957.21 5,326,80 0.00 564.30 8,328.68 45,360.94 218.00 2,668.81 1,153.11 1,748.39 687.09 250.00 173,18 403,71 4,416.48 Page 4 2:49 PM Newport Aquatic Center March 24, 2017 Profit & Loss gash Basis October through December 2014 Payroll - General (Gross+Tsxes) Payroll - Admin Hourly Payroll - Adm In Salary Payroll - Bonus Payroll - Director Payroll - Moonlight Paddle Payroll - OCC Class Payroll - Rowing Lessons Payroll - Shop Hourly Payroll - Shop Salary Payroll - Staff Hourly Payroll - Staff Salary Payroll - SUP Lessons Payroll - Tax Expenses Total Payroll - General (Gross+Taxes) Professional Fees Accounting PR Processing Fee Technology Total Professional Fees Repairs >& Maintenance Building Computer Equipment Repair Grounds Janitorial Expenses Janitorial Labor Shop Equipment & Suppliee Total Repairs & Maintenance Special Event Expenses Special Events -Groupe Special Everrts.Other Special Evert Expenses - Other Total Special Event Expenses Special Events Expense Staff Expenses Meals Meals and Events Mlsc Expenses 10u% NAC Total Staff Expenses Taxes City, County, State Taxes Other Property Taxes Total Taxes Utilities Electric Gas Telephone Cell Phone Expense Land Line & Internet Expense Telephone - Other Total Telephone Oct - Dec 14 2,362.50 9,423.05 1,000.00 21,839.93 0.00 0.00 12,400.00 0.00 11,038.44 50,846.80 12,115.39 290.00 10,015.67 131,331.78 3,694.85 0.00 0.00 3,694,85 138,149.99 762.00 0,00 1,570.83 3,219.89 4,200.00 6,391.24 152,293.55 0.00 0.00 0.00 0.00 2,366.23 0.00 1,436.21 0.00 1,436.21 50.00 301.68 589.86 941.64 2,428,92 295.11 745.91 1,742.76 0.00 2,488.67 Oct - UeC 14 1,892.50 9,144.66 0.00 21,839.93 1,450.00 1,012.50 9,650.00 6,860.00 10,091.20 33,406,19 11,819.22 430.00 -10,926.99 96,770,21 1,925.00 779.05 875.00 3,379.05 13,180.08 0.00 2,139.03 460,63 0.00 5,000.40 9,267.63 30,037.37 -364.80 -250.95 1,434.74 818.99 467.52 -1,432.74 4,242,03 -1,625.22 1,184.07 0.00 237,15 0,00 237.15 2,283,57 488.79 -2,617.87 -3,876.11 8,776.05 2,282.07 Page 5 2:49 PM Newport Aquatic Center March 24, 2017 Profit & Loss -ash Basis October through December 2014 Oct - Dec 14 Oct - Dec 13 Waste Water Total Utilities Vehicle Expense Truck Maintenance Vehicle Registration Fee Total Vehicle Expense Total NAC OPERATIONS EXPENSE OUTRIGGER EXPENSE Fuel Fundraising Expense Adult Team Fundralsing Expense Off Da Couch Total Fundraising Expense NAC Program Dues -Adult NAC Program Dues - Juniors Payroll - Jr Outrigger Race Expense Reimbureeeble Races Summer Series (SCORA) Winter Series - Juniors Only Total Race Expense Repairs & Maintenance Canoes Chase Boat Trailer Maintenence Total Repairs & Maintenance Small Equipment Purchase Special Events Uniforms Merchandise Expense Total OUTRIGGER EXPE=NSE WATERMAN'$ ACADEMY EXPENSE Hovie Sup Festival NAC Program Dues Repairs & Maintenance Chase Boat Total Repairs & Maintenance Total WATERMAN'S ACADEMY EXPENSE WOW EXPENSE Equipment - HOLDING NAC Program hues Race Fees Total WOW EXPENSE Total Expense Net Ordinary Ingome 6,248.98 2,350.23 13,811.91 2,669.21 0.00 2,669.21 381,633.87 437.06 4,480.72 2,579,14 7,059.86 1,806.00 3,225.00 6,489.50 20,015.79 2,294.00 351.11 22,660.90 940.00 1,063.92 130.73 2,134.65 3,549.47 -999.31 210.55 46,573.68 0.00 0,00 538.00 639.00 538.00 0.00 4,515.00 0.00 4,515.00 617,717.26 -56,043.10 2,586,09 1,566.33 9,185.85 1,134.94 19.00 1,153.94 358,921.93 366.84 0.00 0.00 0.00 O.OD 3,870.00 7,500.50 0.00 27.90 759.40 787.30 0.00 1,198.55 497.65 1,696,20 0.00 77.95 0.00 14,398.79 1,619.48 0.00 0.00 0.00 1,619.48 0.00 4,515.00 324.00 4,839.00 568.760.43 -126,906.05 Page 6 2:49 PAA Newport Aquatic Center March 24, 2017 Profit & Loss ^eat, Basis October through December 2014 Oct - Dec 14 Oct - Dec 13 Other Incomelarxpense Other Income Qain/Loas on FIA Disposal Interest & Divldened Income Tax Refund Total Other Income Other Expanse Write 011 Losses Writs Off Losses - Membership Total Write Off Lessee Total Other Expense Net Other Income Net income 0.00 57.20 312.61 369.81 0.00 0.00 0,00 389.81 11,01 B.00 24.73 0.00 11,042.73 81.00 61.00 61.00 10,981.73 -55,873.29 -115,924.32 page 7 Hanxich & Comparry Certlflod Public Acoountantx NEWPORT AQUATIC CENTER FINANCIAL REPORT[NG ISSUES COMPARISON OF QUICKBOOKS to REPORTING PROVIDED TO PARTICPANTS 1R ROWING PROFIT AND LOSS STATEMENTS OCTOBER TO DECEMBER 2014 AND OCTOBER TO DECEMBER 2013 OCTOBER TO DECEMBER 2014 OCTOBER TO DECEMBER 2014 Per Finandal Per Fi nancial Income Per Q8 Raporting Difference Per QB Report% Difference Donations 3,500.00 3,500.00 - 15,995.00 15,995,00 Restricted Donations 15,000.00 15,OOD.00 Fundrabing Erg-a-thon 41,365.62 41,363,62 38,894.60 38,894.60 MerchandLseSples 700.00 (700,00) 2,344.00 3,079.00 (735.00) NARF 36,386.16 16,386,16 27,390.81 27,390.81 Jr Rowing Team Dues 96,317.30 96,317.30 147,505.00 147,430.00 75.00 Race Income- Reimburseable Races - 1,375.00 (1,375,00) 1,630.00 1,630.00 Total Reimbursed Race Expenses Sale of Equipment 11,440.00 11,490,00 (50,00) Special Event Income - Summer Camp Income Advance Rowing Camp Novice Rowing Camp Uniform Sales income - - 960.00 980.00 Total Jr. Rowing lnoome 184,009.08 171,134.08 12,875.00_ 234,739.41 235,399.41 (660.00) „ .- Expense Coaching Expense 109,658.84 107,4D7.41 2,251.43 114,118.93 114,118.93 Dues, Subscript[ons & Permits Equip, Launch &Trailermpairs 4,150.29 4,150.19 211.58 5,58038 211.58 Equipment and Parts Purchase 8,560.36 8,560.36 104.19 51580.38 Fuel 3,642.28 3,642.28 2,087.78 104.19 2,087.78 Fund Raising Expense 11,410.20 11,410.20 14,828.85 14,828.85 NAC Program Dues 19,350.00 19,350.00 19,350.00 19,350.00 Race Expenses 23,256.77 24,647.44 (1,390.67) 26,012.14 26,012.14 Reimbursable Races Team Regattas - Special Events Expense 590.97 590,97 253.35 253.95 Summer Camp Expense - Uniforms Merthandlse Expense 90.00 - 90.00 200.00 200.00 1,305.67 4305.67 _ Total Jr. R&Mn& Expense 180,709.71 179,848.95 860.76 1.84,052,87 184,052.07 Net Income 3,299.37 8 714.87 12,014.24 � 50,686.54 51,346.54 f66011rt1 w�irri SCKEDULE6 12:14 Fm Newport Aquatic Center, Inc. February 11, 2015 CashBa3is JR. ROWING Profit & Loss October through December 2014 Oct - Dec 14 Oct - Dec 13 Ordinary IncomelExpenee Income RA 41-o'-wN kiisi emosow"i.11-5 DO�lationa 3,50 00 15,995.80 �f ge, jg"1'E 16^T� P Q, -A-1 r -J i 1 � cX uT G1 -- Fundraising — Erg•a•lhon 41,365.62x' 38,894.60 Marchand [so Sales 700.00, 3,079.00 NARF 16,386.16 = 27,390.81 Total Fundralsing Jr Rowing Team Dues 6$,461.78 69,3644.41 96,317.30 " 147,430.D0 Race Income- Reimbursable Races 1,375.00 1,630.00 Sale of Equipment 11,490.00 0,00 Uniform Solos Income 0.00 980.00 .. 12,36Z.59" s',i $.';. t :�• � ._b :ii'}'fXLL:.Y JW.y84�F..x/:l'a.�Mg65=�bV?.i�Fi?!'%r3:a' y Expanse 14,828.86 4^r7 Y1 19,350.00 '" „E,3nFr;4`�`: FL4%r..p•.��,n.?."fga. _..L.f�.. .. ,. !"07.407.41 114,118.83 Dues, Subscriptions & Permits 0.00 211.58 Equip, Launch & Trailer Repairs 4,150,29 5,580.38' y Equipment and Parts Purchase 8,560.36 r 1C4.19 Fuel 3,642.28 2,087.78 " Fundralsing Expense Erg-a-thon 2,003.66 2,465.26 . N.A.R.F. Expense 9,406.54` 12,36Z.59" Total Fundralsing Expanse 11,410.20 14,828.86 NAC Program Dues 19,350.00 '" 19,35D.00 Total Race Expanses .`°� f G • 24,647.44 26,012,14 " Special Events etpense 590.97 �.. 2b3 35 Summer Camp Expense 0.00 2011,00 Uniforms Merchandise Expense 90.00 1,305,,67 �F 2:49 PM Newport Aquatic Center March 24, 2017 Profit & Loss "ash Basis October through December 2014 Oct - Dao 14 Oct - Dec 13 Ordinary Income/Expense Income DRAGON BOAT INCOME Donations Unrestricted Total Donations Dragon Bost Team Dues Tats] DRAGON BOAT INCOME JR. ROWING INCOME Donations Restricted Donations Unrestricted Donations Donations - Other Total Donations Fundralsing Merchandise Sales NARF Online Campaign Total Fundraising Jr Rowing Team Dues Race Income- Reimbursable Races Reimbursed Race Expenses Lake Casitas Total Reimbursed Race Expenses. Sale of Equipment Uniform Sales Income Total JR. ROWING INCOME NAC OPERATIONS INCOME Donations Building Fund Donations Restricted Unrestricted Total Donations Fundralsing Income N.AR.F. Entry Fees Fundralsing In IN' Out N.A.R.F Sake Sale T Shirts Total N,A.R.F. Total Fundraising Income Groups 1 Classes I Clinics Groups NAC Scheduled Moonlight Paddle OCC Kayaking + Outrigger Rowing Lesson Income Summer Paddle Camp Income SUP Lessons Income Total Groups I Classes / Clinics 171,75 171.76 3,675.00 3,846.75 15,000.00 3.500,00 0.00 18,500.00 0.00 16,386.16 41,365.62 57,751.78 96,317.30 0.00 0.00 0.00 11,440.00 0.00 164,009.08 143,697.50 100.00 2,500.00 146, 297.54 o.00 0.00 0.00 0.00 0.00 0.00 0.00 9,239.00 0.00 0.00 10,560.04 1,873.34 220.00 21,892.34 1,125.00 1,125.00 3,875.00 5,000.00 15,940,00 25,00 30.00 15,995.00 2,344.00 27,390.81 38,894,60 68,629,41 147,505.00 1,665.00 9,755,83 0,00 0.00 7,520.00 0.00 690.00 17,965.83 Page 1 -35.00 -35.00 0.00 980.00 234,739.41 16,630.00 0.00 W5.00 17,435.00 0.00 D.00 0.00 0.00 0.00 0.00 0.00 9,755,83 0,00 0.00 7,520.00 0.00 690.00 17,965.83 Page 1 2:49 PM Manch 24, 2017 gash Basis Membership Income Annual Membership Boat Storage Income Hourly Membership Locker Rental Fee Membership Dues Refund Monthly Membership Visiting Teams Total Membership Income Merchandise Sates Program Membership Dues Dragon Boat Membership Dues Jr. Rowing Membership Dues Outrigger Membership Dues -Adult Outrigger Membership Dues -Jr Waterman Membership Dues WOW Membership Dues Total Program Membership Dues Total NAC OPERATIONS INCOME OUTRIGGER INCOME Donations Equipment Sam Couch Memorial Fund Unrestricted - Jr. Team Donations - Other Total Donations Fundraising Income Adult Team f=undraisers Tahiti Fest Total Adult Team Fundralsars Groups and Events Jr. Outrigger Team Fundrateers Off Da Couch Memorial Race Total Fundraising Income Reimburseabie Race Exp. Income Sale of Equipment Special Event Team Dues Adult outrigger Team Dues Jr Outrigger Team Dues Total Team Dues Uniform Merchandise Sates Total OUTRIGGER INCOME service sales WATERMAN'S ACADEMY INCOME Donations - Unrestricted Hovis SUP Festival Donations - Hovis SUP HOvle SUP Festival Race Fees Total Hovie SUP Festival Newport Aquatic Center Profit & Loss October through December 2014 Oct - Dec 14 56,644.31 20,620.06 31,873.00 9.51 -1,621.00 8,406.00 320.00 116,251.88 3,739.00 3,675.00 19,380,00 1,805.00 3,225.00 0.00 4,515.00 32,571.00 320,751.72 4,031.00 6,584.30 207.50 0.00 10,822.80 14,556.00 14,555.00 1,240.00 0.00 6,093.40 21,889.40 0.00 1,325.00 619.91 903.00 8,887.50 9,890.50 756,00 45,303.61 0.00 48.00 0.00 0.00 0.00 n,+. n- 1-1 49,079.69 20,977.00 28,286.00 170.00 -931.00 5,403.00 o.00 102,984,69 2,996.00 3,675.00 19,350.00 0.00 3,870.00 0.00 4,515,00 31,410.00 172,791.62 0.00 0,00 1,365,00 63.00 1,428.00 0.00 0.00 2,065.00 386,17 0.00 2,453.17 730.00 0.00 65.00 1.00 8,760.00 8,761.00 25.00 13,482.17 0.00 798.78 40.00 3,579,50 3,619.50 Page 2 2:49 PM Newport Aquatic Center March 24, 2017 Profit & Loss ,ash Basis October through December 2014 Oct - Dec 14 Oct - not. 1 a WATERMAN'S ACADEMY INCOME - Ot.,. Total WATERMAN'S ACADEMY INCOME wow INCOME Donation& Equipment Unrestricted Total Donations Fundralsing NARF Fundralsing Fundralsing - Other Total Fundraising WOW Team Dues Total WOW INCOME Total Income Gross Profit Expense DRAGON BOAT EXPENSE Advertising Equipment - HOLDING Fundraising Expense NAC Program Dues- Shipping ues Shlpping and Handling Special Event Total DRAGON BOAT EXPENSE JR. ROWING EXPENSE Coaching Expense Coaching Service Fees Mlsc Coaching Expense Payroll -Coach Hourly Payroll -Coach Salary Payroll Taxsa-IR, Rowing Total Coaching Expense Dues, Subscriptions & Permits Equip, Launch & Tralter Repairs Equipment and Paris Purchase Fuel Fundraising Expense Letter Writing Campaign N.A,R.F. Expense Total Fundraising Expense NAC Program Dues Race Expenses Reimbursable Races Team Regattas Total Race Expenses Special Events Expense Summer Camp Expense Uniforms Merchandise Expense Total JR. ROWING EXPENSE 0.00 48.00 200.00 3,000.00 3.200,00 0.00 0.00 0.00 4,515,00 7,715.00 561, 674.16 661,674.16 72.00 0.00 0,00 367500 0.00 0.00 3,747.00 145.75 1,917.48 5,559.71 93,057.48 8,978.42 109,658.84 0.00 4,150.29 8,560.36 3,642.28 2,003.66 9,406.54 11,410.20 19,350.00 502.75 22,754.02 23,256.77 590.97 0.00 90.00 180,709.71 0.00 4,418.28 o.ao 6,928.00 6,928.00 3,200.00 -3,200.00 0.00 4,515.00 11,443.00 441,854.38 441,854.38 0.00 0.00 581.36 ---3,67600-- - 800.00 72.00 4,928.3,6 UD 381.96 7,717.50 79,692.34 26,327.13 114,118.93 211.58 6,580.38 104.19 2,087.78 2,466.26 12,362.59 14,828.85 19,350.00 2,756.46 23,255.68 26, 012,14 253.35 200.00 1, 305.,67 184,052.87 Page 3 2:49 PM March 24, 2017 "ash Basis Newport Aquatic Center Profit & Loss October through December 2014 HAC OPERATIONS EXPENSE Advertising & Marketing Bank Charges Bank Servlce Fees CC Transaction Fees Finance Charges Merchant Discount Fees Total Bank Charges Depreciation Expense Equipment Purchase (Small) Building Small Equipment NAC Club Equipment Equipment Purchase (Small) - Other Total Equipment Purchase (Small) Equipmem Rental Fuel Expense Launch Truck Total Fuel Expense Fundralsing Expense NARF Expense Total Fundralsing Expense Groups ( Classes 1 Clinics Gourmet Paddling expenses Groups NAC Scheduled Moonlight Paddle -1003. NAC Pirate Coast SUP Expenses Summer Camp -Kid's Paddle Summer Camp@ Total (croups I Classes I Clinics Insurance Commercial Package Insurance General Liability Insurance Life Insurance Medical Insurance Raimb Medical Insurance Umbrella Insurance Vehicle Insurance Workers Comp Insurance Total Insurance License & Permits Fees Merchandise Office Expense Office Equip Lease Office Supplies Postage & Delivery Printing & Repmductlon Software and Subscriptions WebsRe Expense Total Office Expense Oct - Dec 14 125.00 187.06 0.00 798,76 8,327.11 9,307.95 0.00 0.00 0.00 1,570.63 1,570.63 1,272.00 0.00 2,368.05 2,368.05 0.00 0.00 0.00 0.00 0.00 0,00 0.00 57,00 57.00 3,225.00 6,621.00 1,881.69 13,652.17 1,398.00 2,394,00 551.96 13,885.98 43,609.80 200.00 5,698.41 1,546,68 2,594.66 643.33 326,66 3,864.42 105.00 8,679,75 Oct - DOC 1s 0.00 -1,101,00 83.80 432,29 6,249.10 5,664.19 154,608,00 -993.62 -5,170.88 5,308.20 -856.30 0.00 1,266.26 2,063.40 3,329.66 0.00 0.00 -424,19 2,452.67 -1,704.88 -53,60 -2,799.63 2,799,83 280.00 0.00 13,311.26 1,881.69 15,957.21 6,$26.80 0.00 554.30 8,329.68 45,360.94 21600 2,668,81 1,153.11 1,749.39 687.09 250.00 173,18 403.71 4,416.46 Page 4 2:419 PM Newport Aquatic Center March 24, 2017 Profit & Loss lash Basis October through December 2014 Page 5 Oct - Dec 14 Oct - Dec 13 Payroll - General (Gross+Taxes) Payroll - Admin Hourly 2,362.50 1,992.50 Payroll - Admin Salary 9,423.05 9,144,66 Payroll - Bonus 1,000.00 0.00 Payroll - Director 21,839.M 21,839.93 Payroll - Moonlight Paddle 0.00 1,450.00 Payroll - OCC Class 0.00 1,012.50 Payroll - Rowing Lessons 12,400.00 9,650.00 Payroll - Shop Hourly 0.00 6,860.00 Payroll - Shop Salary 11,008,44 10,091.20 Payroll - Staff Hourly 50,846.80 33,406.19 Payroll -staff Salary 12,115.39 11,819.22 Payroll - SUP Lessons 290,00 430.00 Payroll -Tax Expenses 10,015,67 10,925.98 Total Payroll - General (GroaWaxes) 131,331.78 98,770.21 Professional Fees Accounting 3,694.85 1,925.00 PR Processing Fee 0.00 77905 Technology 0.00 675.Q0 Total Professional Fees 3,694.85 3,379,05 Repairs & Maintenance Bullding 136,149.99 13.180.08 Computer 762.00 0.00 Equipment Repair 0.00 2,139.03 Grounds 1,570,63 450.63 Janitorial Expenses 3,219.69 0,00 Janitorial Labor 4,200.00 51000.00 Shop Equipment & Supplies 6,391.24 9,267.63 Total Repairs & Maintenance 1522,293.55 30,037.37 Special Event Expenses Special Events -Groups 0,00 -364,80 Special Events -Other 0.00 .230,95 Spatlal Event Expenses - Other 0.00 1,434.74 Total Special Event Expenses 0,00 818.99 Special Events Expense 2,366.23 467 52 Staff Expenses Meals 0-00 -1,432.74 Meals and Events 1,436.21 4,242.03 Misc Expenses 100% NAC 0.00 -1,625.22 Total Staff Expenses 1,436.21 1,184.07 Taxes City, County, State Taxes 50.00 0.00 Other 301.68 237.15 Properly Taxes 589.86 0.00 Total Taxes 941.54 237.15 utilities Electric 2,428.92 2,283 57 Gas Telephone 295.11 488.79 Cell Phone Expense 745.91 -2,617.87 Land Line & Internet Expense 1,742.76 -3,878.11 Telephone - Other 0.00 8,T75.05 Total Telephone 2,486.67 2.282,07 Page 5 2:49 PM Newport Aquatic Center Mare 24, 2017 Profit & Loss Caen Basis October through December 2014 Oct - Dec 14 Oct - Dec 13 Waste Water Total Utifitlee Vehicle Expense Truck Maintenance Vehicle Registration Fee Total Vehicle Expense Total NAC OPERATIONS EXPENSE OUTRIGGER EXPENSE Fuel Fundralsing Expense Adult Team Fundraleing Expense Off Da Couch Total Fundraising Expense NAC Program Dues -Adult NAC Program Dues - Juniors Payroll - Jr Outrigger Race Expense Relmburseable Races Summer Series (SCORA) Winter Series - Juniors only Total Race Expense Repairs & Maintenance Canoes Chase Boat Trailer Malnienence Total Repairs & Maintenance Small Equipment Purchase Special Events Uniforms Merchandise Expense Total OUTRIGGER EXPENSE WATERMAN'S ACADEMY EXPENSE Hovis Sup Festival NAC Program Dues Repairs & Maintenance Chase Boat Total Repairs & Maintenance Total WATERMAN'S ACADEMY EXPENSE WOW EXPENSE Equipment - HOLDING NAC Program Dues Race Fees Total WOW EXPENSE Total Expense Net Ordinary Income 6,248.98 2,350.23 13,811.91 2,669.21 0.00 2,669.21 381,633.87 437.06 4,480.72 2,579.14 7,059.86 1,808.00 3,225.00 6,489.50 20,015.79 2,294.00 351.11 22,660.90 940.00 1,063.92 130.73 2,134.68 3,549.47 -999.31 210.55 46,573.68 0.00 a.00 538.00 538.00 538.00 0.00 4,515.00 0.00 4,515.00 617,717.26 -56,043.10 2,565.09 1,566.33 9,185.85 1,134.94 19,00 1,153.94 358,921,93 366.84 0.00 0.00 0.00 0-00 3,870-00 7,600-50 0.00 27.90 759.40 787.30 0.00 1,196.56 497.65 1,896.20 0.00 77.95 0.00 14,$98.79 1,619.48 0.00 0.00 0,00 1,619.48 0.00 4,515.00 324.00 4,839.00 568,760,43 126,906.05 Page 6 2.46 PM March 24, 2017 ^ash Basis Newport Aquatic Center Profit & Loss October through December 2014 Oct - Dec 14 Oct - Dec 13 Other IncomelExpense Other Inoome Gain/Lose on KA Disposal 0.00 11,018,00 Interest & Dividened Income 57.20 24.73 Tax Refund 312.61 0.00 Total Other Income 369.81 11,042.73 Other Expense Write Ott Losses Write Ott Losses - Membership 0.00 61.00 Total Write Off Losses 000 61-00 Total Other Expense 0.00 61.00 Not Other Income 369.81 10,981.73 Nei Income -55,073.29 -115,924.32 Page 7 Section 7 Analysis of Potential Conflict of interest and Related Party Transactions Purpose To identify potential risks regarding a related party transactions. Parents of program members have indicated that there is a for-profit business with operations located at NAC leased land and facilities. Conclusion Based upon a review of publicly available web sites, there appears to be a for profit business involved with the sales and distribution of canoes, kayaks, and outrigger boats and related equipment, which operates at the NAC location. The Potential Organization Risk includes the following: • Product Liability • Employee Injury Termination of non-profit status for tax reporting purposes • Revocation of land lease, and conditional use permit issued by City of Newport Beach • Conflict of Interest • Improper use of NAC assets to include a Employees o Materials o Storage o Auto/Trucks and trailer o Shop and utilities The Potential Evidence of this activity includes the following: • Public internet websites showing NAC employee involvement, description and pictures of product types and affiliation with NAC, see the following Exhibits • Gasoline purchase activity noted in Section 4 • Materials purchase activity noted in Section 5 • Potential use of NAC assets to build a prototype canoe in year 2011 This activity appears to be a "For Profit" enterprise. There are considerable risks to NAC if this "for profit" entity's operations are located and is operating at NAC facilities as noted above. 33 Recommendation I recommend the Board of Directors conduct additional investigation to determine if there is other direct evidence of this unauthorized "For Profit" business activity. This would include the potential use of NAC assets by a "for profit" business to include material purchases, use of employees, storage, shop facilities, utilities and other NAC assets. An additional analysis would include a review of vendor purchase invoices, receipts and through authorized interviews with employees. A complete and thorough investigation would assist in determining if this unauthorized business activity is a legitimate operating expense or provide evidence of potential misappropriation of NAC assets for the benefit of a non -related, for-profit business. Recapitulation of Findings Potential "Red Flags" due to Related Party Transactions with NAC: • 45' containers are delivered to the NAC facilities for apparent sale and distribution of canoes, kayaks, and outrigger boats and related equipment • NAC Employees appear to be used for the operations of the "for profit" business • NAC trailers, trucks and fuel are used for delivery of potential boat products for resale • NAC Shop facilities are used for production and fabrication of canoe and paddle products for potential resale • Use of NAC assets such as facility storage, shop, utilities, and other resources used for potential production and sale of boat products • Potential use of NAC assets to build a prototype canoe in year 2011 Potential Liability Risks due to Related Party Transactions with NAC: • Product Liability • Employee Injury • Potential voidance/cancellation of Casualty Insurance Coverage Management should assess NACs compliance with Federal, State and local Laws and Regulations involving related party transactions: • Potential suspension or revocation of the 501(c)3 Not for Profit Exempt Status and possible taxation of Donations • Potential revocation of land Lease, and Conditional Use Permit Issued by the City of Newport Beach Legal Issues that potentially apply to the NAC Organization and Potential Related Party Transactions: "Single Enterprise Theory (Alter Ego)" may potentially hold NAC responsible for the above listed potential related party activities and related potential liabilities. 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Z C] go a) a 3 tn o ro o 0 C: n 0 LWI S m ro CL 0 CL c r� 0 4 0 CD 0, a 3 m 3 s O O 0 r+ 0 O tz. C n 0 a� 0L 0 v o� ro 0 0 c n 0 r� a "S Q 0 f'+ rD z O C N O H fl.1 CL 7:3 O C Q {D Q. 0' � C iD 3 Cr m O LM O Orq m --h r -r CD O v 'Z3 O CL C cn -L7 r+ fD V w r �'d yam- •n:. r4. •�i �,� y,` �� ��..., .. EXHIBIT D Newport Aquatic Center Employment Agreement [fate: &11-2017 Employee` Pat Rolfes Address; 2006 Seadrift Dr. CDM CA 92825 Dear Pat I am delighted to confirm the verbal offer of employment extended to you on &11-2017 Your position will be Jr. Rowing Director reporting to My Whitford in the Jr_ Rowing — Department. Your scheduled start date is 8.14 -MV You will 08ceive compensation In the amount of $1576.63 paid biweekly on Fridays provldad you have rendered services during the pay period, subject to any deductions permitted under law. As a part time;,l,.M1..tinie;, ,amployee you are eligible fpr applicable benefits listed in the New Employee Orientation Packet. However, any benefits currently provided may be changed or removed at any time. On your first day of work, please be prepared to provide employment eligibility verification. Enclosed you will find a form outlining sortable forms of identification fpr submission. Newport Aquatic Center is an at -will employer. This means that both you and Newport Aquatic Center reserve the richt to terminate the employment relationship at any time for any reason. This letter serves only to confirm our verbal diseussoon of your employment and does not constitute a contract of employment, If you accept this offer of employment, please sign this letter and return it to me no later than your first day of work. Sincerely, Billy Whitford Executive Director t! linos A&0171 Employee Signature Pat Rolfes Nri,+ted Nome 8-11-2017 Date EXHIBIT E Director of Jr. Rowing Job Description This Is to server as genei-al,guide lines and structure. fort he job description of the Dfri�ctor of the Jr. Rowing Program.. The: Director of Jr. Rowing will be responsible for: • Work with and report to the Executive Director of the NAC Communication for the Jr. Rowing Program o NAC Executive Director a Jr. Rowing Parents o Coaches o Athletes • Fundraisirig.:'Supporf for their, Rowing•Program and -the NAC o Establishgpals o Implernent:ntultiple campaigns • Help with the Community Support o Schools o City a Sea Base • Manage and help. the Jr. Rowing Coaches o Job Descriptions for Jr. Routing Coaches • Expectatians • Goals ■ Job. Performance Reviews Help Create and Follow Individual Team Budgets o Assist Coaches in Communication ■ Executive -Director • Staff ■ Coaches • Parents ■ Athlaes o Scheduling ■ Facility • Equipment ■ Regattas a Building and Maintaining a Team Environment ■ Build & Maintain Cohesiveness between all 4Jr. Rowing Teams • Conflict Resolution Between • Coaches • Staff • Parents • Athletes • Managing Jr. Rowing Financials o Maintaining & Report{ng Jr. Rowing Financials o Accounts Payables j Expenses o Accounts Receivables / Coilectlons o Creating and Managing Jr. Rowing Budget o Operational Expenses o Help Manage, Justify & Support Coaches Salaries a Capital Requirements ■ Boats ■ Launches ■ Additional Capital Investment requirements o Debit Managernent ■ Repayment Plan a Maintenance Expenses • Roats ■ Equipment " Facility ■ Additional Expenses O Season & Off Season programs ■ Practice, Training & Camps + Regattas o Hotel o Food o Travel o Additional Expenses Nationals • Budgets • Oversight • AR/AP NAC Director of Rowing Job Description Addendum for Pat Rolfes Pat's jab description has been modified on July 6, 2017 to add: • Management of Jr. Rowing Summer Camps • Management of Middle School Program • All communication to the Jr, Rowing Coaches must go through Pat. • Pat will handle all Jr. Rowing financials and budgets within the NAC accounting system. • Pat will hire & fire Jr. Rowing Coaches. • Pat will set Jr. Rowing Coaches' salaries. • Pat will make the final decisions as to the trading, selling or purchasing of Jr. Rowing equipment. • Pat will report directly to the NAC Board. • Pat will work with Wily Whitford, the Executive Director, for continued advice and suggestions, shop scheduling, repair & maintenance needs, as well as Jr. Rowing schedule as it relates to NAC logistics and facility needs, EXHIBIT F August 16, 2016 Pat Rolfes Junior Rowing Director Newport Aquatic Center 1 Whitecliffs Drive Newport Beach, CA 92660 Re: Junior Rowing Financial Analysis Dear Pat, We have completed our analysis of the information provided on the Jr. Rowing programs financial records and have been able to come to some conclusions to your questions regarding the current financial condition and the budget for the upcoming year. Let me start by saying that the information that was provided was enough for a cursory analysis and assessment of the general components of profit and loss that will help in developing a simple operating budget. However, the way that NAC accounts for its programs does not allow for more thorough inspection of cash flow that would be necessary to determine ongoing cash needs. We would recommend that management urgently address the deficiencies identified in the 2015 audit and Implement much stronger financial controls that would allow for more rigorous analysis and reporting and would provide you with better insight into the health of the NAC as a whole and the Jr. Rowing Program in particular. We reviewed 5 1h years of income statements for the Jr, Rowing Program, 2 years of balance sheets and the 2015 audit and came to the following conclusions: . From 2011 through 2015, Net Income was $631,156 and equipment purchases totaled $335,285, leaving $295,871 in cash flow over that period (see below). However, the books reflect a Jr, Rowing cash balance of only $104,705 at 12/31/15. There is no audit trail for the $191,166 in apparently missing cash and we have no way to provide an accounting without more detailed information. The table below outlines our analysis using the NAC's financial reports. Per Financials received 811112016 2011 2012 2013 2014 2015 Starting Cash -assume $0 for 1/1/11 $ - $ 14,441.64 $ 140,509.50 $ 273,857.92 $ 255,661.90 Net Income over expenses $ 46,827,09 $ 195,370.60 $ 155,865.81 $ 87,387.78 $ 145,705.23 Cash spent on Equipment 32.385.45 $ 69.302 74 $ 22,517.,39 $ 105.583.80 $ 105,495.97 Ending [ash December 31 $ 14,441.64 $ 140,509,50 $ 273,857.92 $ 255,661.90 $ 295,871.16 2. We were provided income statements and balance sheets covering the same fiscal period but printed at different times and the results were very different. This should not happen other than on very rare occasions and leads us to have substantive concerns about the integrity of the financial reporting and record keeping. As well, we would note that the audit addressed several related issues that we believe have yet to be corrected by management (see page two of the letter to the Board of Directors included within the audit). Net Income: Quarterly Statement Net Income: 8/11/16 Printout Net Income: 2/11/16 Printout 2014 2013 $ 73,252.11 $ 112,815.81 $ 87,387.78 $ 155,865.81 73,252.11 $ 95,595.81 3. The Junior Rowing Program had no debt at the end of 2014 and $64,431 in reported cash, and ended 2015 with $104,641 in cash but reported payables of $58,970 and in the first half of 2016 added to its debt burden with equipment purchases that put Accounts Payable at $148,555 with reported cash of only $54,342. So during 18 months in which cash flow was reported to have been only modestly negative at $10,039, it is being reflected on Jr. Rowing books as a negative $158, 744. a. This is a nearly $150,000 swing and a material debt burden to the Jr. Rowing program given that the proposed budget only calls for $60,000 in net income over the coming season before equipment purchases are taken into account. b. We would also note that the NAC seems to have underfunded its Building Fund relative to the total cost of the locker room renovation, which appears to have been a use of cash over 2014 and 2015, perhaps by as much as $500,004. Funding for this shortfall may have come, in part, from the Jr. Rowing Program profits in addition to loans from 3 hoard members. 5o while you may be able to craft a budget that meets all of the Jr. Rowing goals, the NAC could very well need to leverage future Jr. Rowing profits to repay debt accumulated over the past two years. 4. The NAC accounts for all of its programs as a consolidated entity and while it does break out some income and expense items for each program it does not produce separate balance sheets nor have an accurate accounting or reconciliation of cash. In fact, cash balances are apparently tracked in a spreadsheet outside of the NAC's accounting system, which is very unusual. As detailed earlier, this is problematic in the context of your budgeting as it appears, based upon the reports that we have reviewed, that the Jr. Rowing Program is funding losses within other NAC programs. As long as the collection of dues and management of cash remain comingled with the general NAC operations, it is unlikely that you can do much in the way of medium to long term planning/budgeting for the Jr, Rowing Program. We reviewed the proposed Jr. Rowing budget and noted that expenses seem very high relative to prior years, especially payroll expense. We completely agree that our coaches are our greatest asset, however this will be a challenge to absorb. As well, your income assumptions, particularly dues, are in excess of prior years. This is concerning since the proposed budget has the number of rowers at only 5 additional and dues is only up $100 per rower. The proposed budget to actual difference of gross team dues is $56,906. At this point, we are unable to verify the 2015 season gross team dues and believe it should be $647,500 for a proposed budget to actual difference of only $37,670, Not only is this additional discrepancy concerning, it further highlights the difficulties in eliminating our debt and being able to move forward with confidence. It is difficult to say, without doing a more invasive analysis, if the Jr. Rowing Program is on sound financial footing. The information that we have been provided indicates that capital spending and equipment purchases have put the Jr. Rowing program and the NAC in a weakened financial condition with current debt that is already not being repaid and fairly significant loans from board members that come due in 2018. Before finalizing your 2016/2017 budget, we would advise you to address the $150,000 in unpaid Accounts Payable and seek ways to reduce operating expenses in order to provide some cushion should your revenue be closer to prior years than to your budget assumptions. You should also try to estimate monthly cash flows so that you can determine months in which dues will not cover expenses, such as those with heavy racing schedules. We again would advise that you adopt the financial controls recommended by the auditors in their March 28, 2016 letter and through that process institute a unique and independent set of books, bank accounts and records for Jr. Rowing that will give you better visibility into the program and, by extension, into the NAC as a whole, Sincerely, Scott Richter Caroline Taylor EXHIBIT G 0. N! i IJ Co ntents Introduction Section 1 For-profit Businesses Operating at the NAC Section 2 Jr Rowing Program Profits Fund Losses of NAC General Overhead and Other Programs Section 3 Apparent Personal Use of NAC Funds Section 4 NAC Cash and Other Businesses Operating off the NAC Financials Section 5 Additional Examples of Financial Mismanagement Introduction Y 1 .�E<. .��. :�Y• _ F '.'moi =, tii n NAC Background The Newport Aquatic Center (NAC) is a 501(c)3, non-profit organization located on public land in the City of Newport Beach, pursuant to a Ground Lease, a Conditional Use Permit, and Facilities Management Plan (collectively the "Governing Documents" with the City). The Charter, or specific purpose of the NAC, is to provide a facility for Olympic style rowing, canoeing, and kayaking. The NAC is authorized by the Internal Revenue Service, the California Franchise Tax Board, and the City of Newport Beach (collectively "Authorizing Entities") for this limited purpose. For Profit Businesses Operating Out of the NAC Using NAC Assets and Resources • Activities violate the NAC 501(c)3, tax exempt standing with the Internal Revenue Service & CA Franchise Tax Board • Activities violate the City of Newport Beach, Conditional Use Permit • Businesses are not registered in the State, or licensed in the City • Each business is highlighted in the following sections • Per NAC financials & Audit, there is no revenue contribution from these businesses to the NAC, while they utilize NAC assets. • The following businesses appear connected and throughout this document are referred to as John Puakea-Billy Whitford, Inc. — John Puakea -Billy Whitford, Inc. — Puakea Designs — Outrigger Zone • Additional businesses: — Paddle California — Middle School Rowing Cash Business — NAC Shop Repairs Cash Business John Puakea-Billy Whitford, Inc. Sample 2016 Bill of Lading • Easily found on internet • A hardcopy mailed by an anonymous whistleblower to a former NAC Board member in November 2016 View Sample 511,11!,Records $hipmaM 1I6H 9vb6sriplian ntaotThLS Company Sample shipment record for John Puakea Billy Whitford Inc John PuandalblAy Whitbrd Inc impofts from Waihal Paalflc Composites Inc in China lhnlugh the pod of L.OrP9 Boach. Calilomih Ma"dular l 9 tdppar COnaIbRM DPMWN IMa FCCIPOLAI36617E Wa "AkWMc0IWWcs1T2s INe JOHN PIM1061VALLLY "Iftm INO AWa &DATA 7otJ•09 04 YANOTINO INOWMAL PARKHOANCUI 1 WHCTECLWFS NEWPORT OSA014 CA Wfio tISA e UAN— 1 PISO DISTRICT WCIHAIPINA Container Number x[IaNr pep G60 No" Party Marks and Nambe" WEloxrpml sun JOHN PUWKEAMrLLY INHITFORO INC NdA mm CM I WHITECUFFS NEWPCNT 6EACKCAD1880 USA e UAN— 1 PISO FAaaterBlllafLading Numbdr Container Number CONTAaaTCOYNr I YMLIMAMH9803 FCRI9029..%l cov g Pwduol OdsartFtlan WWI K. 026[ CARBON FTBERUOATS POATOTRDAUMO CHING TAO PdRTfIF01aMMldE LONG KE N, C.ALI�ORIAA John Puakea-Billy Whitford, Inc. — 2015 Puakea Container of Canoe Delivery to NAC using NAC employees John Puakea-Billy Whitford, Inc. Shipment to the NAC March 22, 2017 I' JWA ffIT471- -p - IL 44J IL John Puakea-Billy Whitford, Inc. 2416 NAC Trailers Taking Puakea Canoes to distribute to Northern California Puakea Designs PoakeaDesig its Home About Photos Videos Likes Events Posta 1. Like Follow Ssve More - 09 QQCAmher 14, 2015 4i Our December shipment hasp arrived in sunny SoCal today! If you ordered a canoe you can get excitedt Please email (maddiewpuakeadeslgns-corn) or call {949.929-9282) Maddle to coordinate a pick up time at the NAC. Please do not contact the NAC office. Thank yml ApuaMadeslgns #ehukaloc7 Pc: John Puakea-Billy Whitford, Inc. 2012 NAC Production of Puakea Canoe in NAC Shop from Puakea Designs Facebook John Puakea-Billy Whitford, Inc. 2012 NAC Production of Puakea Canoes in NAC Shop Puakea OC1 Paddle "Wood Shafts are Handcrafted by Maika Scott in California" Puakea Designs website Puakea Paddle the NEW Pvakea OCt Paddle • type! harble dead Plyhlld orc,trhan Fiber vaddlo • Len9tt,: Marie. To Ordor • Wldth:9.2Y Nlodo Moto5 Weight: M a, • Yellowaccont — talk o1ji onrlinul Ivdkea peddle, ino n,nv Ort peddie frmures the tlas_ic I—drap hiarIv desig[l with adouble bend .haft- rhe vi y sliglx scoop un the Ieadl ,il onge n; the Malo alkrN; ,: to anter the Water dceady, with o iece catch, yet allawe It to "it (Iuldery and cleanly as wah.A: the catch posNion, the double -nand oval shah )smaller hr dlamMer tNm our orlyhraI parkNa) promous a cunfortaUe, iousc grip and relaxed wrist. This paddle caa be arlerad w.tl, an rdI —boa or wood u elft. Om all r rrbon paddles, uolhke nwsl coruon paddles, foalore enol gh IInc to be easy on the jWnls. The wnoll 5hafi< for mir hybrid paddles are hand crahed by Mika Scott In Callorrna. Please allow 2.3 Wm: s for PWttctlar, thee. $159 • t02 and sAlpping *Makia Scott is Billy Whitford's brother-in-law Puakea Designs NAC Production of Puakea Paddles in NAC Shop Photo taken Nov 2016 NAC Shop Puakea Designs Website Puakea Designs NAC Production of Puakea Paddles in NAC Shop Photo taken Jan 2017 NAC Shop �4 I �1 *7007 R: 4t� 4 e d NAC Falsified Federal Tax Form 2015 Line 16a "Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year?" Ipa Ma+pggel Matiop paVQ I0Ca6 Mep1ef9, OfBA ", 04MV& . . . .. . . . . . . . . . . . . . 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Lb % 15 Qd Rte PRX"4{9r dalemilfllny comp aflha rpapwlrq pepper Inde aroAmaw app—I by fndepaed•M pnona, •rabl1Ly daL, wDlFmpwaneoas whsmmlelion dl One wiliaaihn anddlr33bM • The oganiad'pnYC Va® r, wr lap nuaagarerl oll0J e4 _ .. tae _ • .X . b 01har of a as PanbaNan . .. eb X IF'Yea'Ip enai apmpedein Bnbfdul•O{Mt Mlro&IbAe). Ila W tFeaga ' n lrrvat' b saasU w, or partlripek F ajoiN camera or •:nibr ariangerwrt -,Y' a�th a larabfa daily aft, ... .. .... . b If'Yas; did th owawd[mn polcya proadura wae>"a Rw apaai3aUenlo aatuew It paNcilwlbnln (olnt Plrarlpemwdc underappicabW iahl ax Mw, and AstCllApab saswuarn - rr uNrna Viae Wier Z2 a alp? of INa F*M No le r•ppinsd bas "6 1. .,..__�..._.,__., 1a P.eoean 8103 requFea an sugeivafion to mabe es Forma i0P] la 1sYq a •ppoehbJ, 9Bq ana 9®0.T{Section spl(C}I3)eonlyl eval19aa 03F MANIC*904[ien. ImAcalm how you made time ereLaM. Qfa&%all Inpta Oenwobelle Q Andhefe weheps OX Upon mwml M*—*,4.bM SYIw"01 to I'Ma4fiialn S"drle DwheNer(and trip hw)lh•omMEMM m3ee Klommapdopmlenb, mn!kt or inkiest poliq,yn0 filinchlatalemtnla awiahle maw pslbltdu6re do ton year. Ya Sh" Rhrotl 1a1a$Ibro narnber OF the percdn wnp poew 0 a oiambailan mot&and records: BLL,r" :CRC.._...__._. _ ONE HHrtECLIFFSOfeVE. HCaheORT 96ALM. C0.9r7RtD — 9101hmr Section 1 For Profit Businesses Operating at the NAC John Puakea Billy Whitford Inc Puakea Designs Outrigger Zone John Puakea -Billy Whitford, Inc. • The unregistered business of John Puakea -Billy Whitford, Inc. is selling and distributing "unlimited" canoes and paddles using NAC address, land, facilities, trailers, employees, supplies and funds since — 2011 to present — Estimated 2015 market value arriving at NAC > $600,000 based on pricing and deliveries to NAC - John Puakea -Billy Whitford, Inc. sample bili of lading for container shipment • Photos at NAC, NAC employee Facebook pages, and Puakea website screenshots — Puakea canoes arriving and shipping from NAC — Puakea canoes and paddles being built in the NAC shop • These business activities seemingly violate the City Governing Documents, and the 501(c)3, tax exempt status of the NAC • NAC financial records & Audit show no revenue to the NAC to cover NAC expenses for production, distribution and sales of canoes, paddles and gear • Many NAC employees and members are aware of the canoe business activities — Apparent NAC employee involvement in canoe business • Billy Whitford Maika Scott Jose Jiminez Kelly Thompson Dave Kruger Bruce Schwartz John Puakea-Billy Whitford, Inc. Sample 2016 Bill of Lading • Easily found on internet • A hardcopy mailed by an anonymous whistleblower to a former NAC Board member in November 2016 View amp, Snipmenl Z.ShlipmeFdAlsitSubwripfian v Comact'I"h S Company Sample shipment record for John Puakea Billy Whitford Inc John Puakealbllly Whitford Inc imM>rb fraro MIMI Pacific Comms Ites Inc In Ctifna through mu port of Lang I3e00, CJlirornla Manu?"tet{ j1lpfMr CDRBIgtIeO UMLoT NG PCCJPCLA198817E MEN RIICIPIO: CONIP061t681No JORN MAMiAIBILLY WHm Inho IHC '"n^'/i1Mn 2011atad YANG71WlNa16TRML PARK HUAWM 7 MIIMGLFFS NEWPORT BEACH fd1826M5 Lhs" WWII, IPKQ QI.9TRICT WCI NAICtAMA Container Numbm - WEIaKr eHp am Notify Party Marks ail if Numb erM ri[IOM pIm 000 JOHMPLIWAKUua[LYWJOTF MDLNC NOA aNM Chi 1 NHRECLIFFS NEWPORT BEAL:H CA 4ZGW UCA WWII, IPKQ Mester M of Lading Humber Container Numbm �., coMrmlawuln 1 YM1-UW24UDMM00 PCN1902958M (1M Q Product oescrlplion YOTAU M0. MC CARBON FIBER BOATS P QFWAGING CHING TAO PMSor nIxNAAoe LONG BEAOH, CALIFORNIA Puakea Designs and Outrigger Zone (OZONE) Apparent Status and Relationship to NAC • Puakea Designs not registered in CA or Newport Beach as a business • outrigger Zone builds Puakea Designs boats in China • Estimated that each 45' container holds —$300K in potential sales revenue • Using NAC employees to process container shipments and distribution • Using NAC trailers and trucks to distribute canoes to Northern California, WA, AZ and other locations • Using NAC employees on NAC time to work for Puakea Designs • Uses NAC shop, tools and materials for building Puakea Designs shaft handles & paddles, and building and customizing canoes Puakea Designs and Outrigger Zone (OZONE) Addresses on website are NAC Address -1 Whitecliffs Drive, NB Outrigger Zone (OZONE) lists Puakea Designs as a Local Dealer rotep . d. Uimm &loks • wyv �o[awc�ndy.�,�a . cmae:�n�nemaco. . hl0ryoifYrrd=(yIDdL • Gi.cy�, • sr�cw�m�ro:, • GctY.'UUJIer� • Xol erwn:¢• Outrigger Zone (OZONE) lists Puakea Designs under Dealer Locator page at the NAC address "place to call or place for parts for your repairs" Pod= Ueagrta Cdifamio •�..: rcx�o.ewa Addreu: imnoektxq our. vyr�nuoye What's Nie best canoe for me? Whof settings should I use to rig my canoe? have a problem with my conoe. What should I do? If yourcanae is In need of repair and you are looking for someone 10 work an your canoe, try calling Documentation your local dealer (see our dealer locator page}, For answers to common repair ques?lons see our Documents section, It you need parts for your repairs, you can contact your local dealer or ozone 4I directly at support(ottoutriggerzone.com. f Do your canoes come with a Worro nty? What are the calor codes of fhe canoes you build? How to replace push -pins In lako Puakea Designs/Outrigger Zone (OZONE) Inventories Boats at NAC No income for storage on NAC books grow Vl*. 4 ROr PM Uieulrimrrmrwmn Puakea Designs Advertising Southern California/NAC Inventory Puakea Designs Home About Photos videos likes Events poaft Like .. follow Save More i Puakete Designs .Ni}y ia.;rnts H ft have Shvkaiy 600 available in Hawaii, N TOal and SOCal. Check out our kftsl blog post with more details and cotorsl Ehukais Available in SoCal, NarCal and Hawaii ) Puakea Designs Shukals Amiall boo in SoCal, Nor" and HawarlPostpd by Maddie Sgwto Hey Puakea N slgn5 tilrena ._. '• Like ''- Commont ^ Shiro Puakea Designs NAC Storage and Distribution from Kelly Thompson Facebook Kai Thompson added 2 new pholos and Maddie Diedws Spa*, PUakea Designs Ehukaf's here a Let me know It you're lnterestedt Puakea Designs/Outrigger Zone Apparent Inventory of boats without paying storage fees "We currently have stock canoes available in Hawaii and California in August 2016,. + Innovative Design Qrde=Now!� Build the Community! he!PIIdY.OU We N!fl 1rmal S�Qn uO WU- IlfwMeWr:Iid"SOF16 11d(rip, Jr4 torn! Puaked hn.,(,tvd i I* raDaPY twrn4s ifl pdittnP;t;c in p,r rlr.et i scion `rants, 5t:ry pmixdcr line ufp.tddl,ug a jugn rant. O ntr. C41',W C -0'W r;krbi-ok, lw+ltnraurl ;.Io p.iddb'ry n nd WegkBrd vµtqun� wdl (P.-M,Vok to Pour an nrafPr nr for InstulNm. V, Pr— f ILi, kp.mrl avu 1, 6,liiy i,11%, 111 ur Con taQ Page n, fest;nq 6cr.�ifJ r•au�of t9�akP,r prr'dt:u. r.a1(949) 464.9087. sndironrl Un..;i P.uNlc Puakea Website - Deliveries to NAC ... ft-_ � 140 f11C. I— "': I- r. ".r I', ­. :r i.' L,..,!, --N !" , !:,I L III, I-!,-,. - • 1; INKM m Puakea Website - Deliveries to NAC � ,c I .,%,,i', (.:-;;,OLR(�qQcFI!bhV - " ':! - - !,�:' -, , rn. Newport Aqrulctme, :, i: 1, :-, or, :— :, John Puakea-Billy Whitford, Inc Puakea Canoe Deliveries to NAC Puakea Designs Opuak"Designa Home About Photos Videos Likes Events Paste Lete Faltow : an- . More Puakiia Daelgna SeptCmhei 22, ffit5 IMereMed in an Ehukal? We have atOok bOate arrivtrq with the next shipment In Ie1e October or you can get your custom cobns In for the f ftoWng aMprnaMwlth an December ETA, COnW our9rand Manager, Maddie Spoto at maddie&puakeadesigns.cem H you are looldng fora new came, for the wtnt9f a IOA PC: C. Silveater Mpuakeadeslgns UehWWCC1 John Puakea-Billy Whitford, Inc. — 2015 Puakea Container of Canoe Delivery to NAC using NAC employees John Puakea-Billy Whitford, Inc. - Shipment to the NAC Jan 2016 Puakea Designs (aPtsakeaDesigns Home About Photos Videos Likes Events I Pasts Puakea Designs January 15 The latest CA shipment has arrived] tieally likin' 1119 view from up here, of YOU are interested get in touch with us. #puakeadesigns #ehukailikego L I k e °' comment Share C) 29 Top Comments' John Puakea-Billy Whitford, Inc. - Shipment to the NAC Dec 2010 John Puakea-Billy Whitford, Inc. - Shipment to the NAC March 2017 P cakes Designs Like Page 2hrs•p} 6 new Migolo just tilt the GA ooast, 7 more coming in Junel Just €Ike in the bump these bad boys are gene. gone., gone... #puakeaunl€mited #lightersirongeriester #itsabout(ifestyie 00� A9 1 Cornmern John Puakea-Billy Whitford, Inc. Shipment to the NAC March 22, 2017 TfA John Puakea-Billy Whitford, Inc. 2016 NAC Truck and Trailers Taking Puakea Canoes to Distribute to Northern California PuaN.rw Da*lyna LJba 7alfl paBfl -June te, 2U+n - Edlied (h Juet Gn Iahed unlOedlhg the nsM1 CaM mle ahlpment! Lots of naw Eft Nails and 9 0100 neve PUM" Unlim&ed&man utira•IIghl canoes. Each boat weighs 1 a0bg, 8 6H, IigM and strong. Looking forwaFd to padding one[ M1pJhvwty.puftMade8fgns.COm/pUakea-unsmitad-2 I& LIRtt 1' Commm F: Sham 4r ® In vgw19t comma 19 Peek" Deetene NAC has a sande and R you" in the awym can mmedtesK it out. No revt! demodpdt ..1mayberawirVatecanoeupnodb for a,upIR of Jaye in a Wt. Rae! kw Io can ma wm"ny quoalbn 908 400-8106 .10,e M a)14 at..U— LMe V.lLwT Brown Oh my ford u�n n. 2914 It 10:2%nm • UNe Savedy IngMI6 ABeuldaL NaeU i could ae ane al "I. Oh —11. OWN was thedayll tae J.-18,20t4,it10.29— Laoo John Puakea-Billy Whitford, Inc. 2016 NAC Trailers Taking Puakea Canoes to distribute to Northern California Puakea Designs '14PUakea 0 es ig rt s Home About Photos Videos 1Jkes Events Posta Like Follow Save . More am Ok'cCmber td. 2015. iia Our Deceinb shipment has aWved in sunny 9oCal todayt If Y06 ordered a ,canoe you coil gel exci*dl Please email (maddieOpuakeadesigns.onrn) or call (949-929-9e262) Maddle to coordinate a pick up time at the NAG. Please do trot contact the NAC office. Thank yowl #puakeadssigns #ehukaioci PC: John Puakea-Billy Whitford, Inc. 2016 NAC Trailers Taking Puakea Canoes to distribute to Northern California Retail Prices of Puakea Canoes shipped to -NAC • Puakea Unlimited — OC6 - $20,000 80 a Pali WKE Puakea Unlimited. The New O[-6 Standard, Prla: U5!) $20,000+ local sales tax _ lndudes delivery to port In Nawailor California. add%7innnr tmo:pgrrnrr.;n rorts tp k^nl rf st:raron nln;, oSq, ;>;11 roo«gnddr «nnsfonotrnn from Porf(O fMo) deSf/not(oo+yith other hlyers to rnsrve the.mvst efi ttent cosi. Canoescrn l,a. cuslornitadI's ing she 19ev8ilablec0lots. Prea9efil1 out the iuim t+elna, .1-W y wlII Ir—m.diwely MAM7! YOU Witt) inf—nanonOn,;iv17ping COSrs :10vtry. for immedou, 0551Mdnrr til?ase VEST[ bite eomaSt page Or call (flog) 4,19.8195. [nd ude5: Canoe, iuko and arae. Spray Sklrn, fo;,tbratas, paddle f$11/fr!fq, h -,*,Minn SySntfn7. pennp ad ren rargeable L�nerypark. Retail Prices of Puakea Canoes shipped to NAC is Ehukai - 4C1- $4,340-$5,000 Ehukai aoatspecx • Type:OC1 (1• man ouinggercanoe) • Length: 20'8' • Width: 16" • Hull Weight: 18 lbs. (Pro Model - 16lbsJ • Standard Model Prices 4,300 USD . local tax and handling • Pro M"el Price: S50t)0 USD +Incas tax and handlin9 overview Tne Ehukai (meaning seaspray in Hawavan) is!he next generation in OCt innovation. Irl Xldltian to its novel features and striking design, Puakea Oesigas has teamed with Ozone to take advantage of the most ;upimticated inanufacturing technologies available. The Ehukai is a super sirang yet light canoe INVI has been described by many as zippy and effortless to paddle. Avery narrow bow and tow volume allaw for easy pickup and jump overuf bumps, so white It picks up swell eashy, it also frlalntairra max speed while an the swell. This design enables quick acceleration and rnoneuver9biikty on Swells. vdth great ORDER NOW NAC Financial Statement "Fixed Assets" 2011 Expenses Incurred Building Mold and Prototype of kea Canoe at NAC "Unlimited" Pua Yp Fuel, Food and Materials Cwt of Bulking new Unit anted Canoe Chack Credit Card Ch ems 09ION2011 7704 09711f2011 Peak6a, John Heng pepol Cas[of auildl ng new lhdlmlled Canoe- Ganaral ContradOr li[ad Amats OlPtionag Actowl-UBOC1388 Cmdit Card Charge ,red Cord Charge OBf1312011 fNY/All'VA Cant Mbtdldlnp new lAdlmllad Canoe Cost of buildingnow Unllmlled Canoe Flied Asl-4s Ch ea. w. WhiHard te68 1,550.06 Da, 377 DB V? - ,red Card Charge 09f15201t 09/15/7011 FIBEROLA33 HAWAII. UA Cm of landing new Unllmllld Canoe Fuad Assela Fixed A"W Chase ax Whittam t9ea 52,78 Credit Card Charge p9118f2011 FI9EROhrd9 fLAWAII•VA Lawn lieMv7an Oosrdbdding new Unlimited Canoe FkedA— Ch— W. Whldonl 1066 Chase W. Whitford 1W 653A2 Credit C.rd Cft1W Credit OW21Dl011 FIBERGLASS HAWAII -u4 OOM Ofhddlnp new UNimiled Canoe Cora dbltlldlng new Ur"ted Fkad Aente Chase Y0. Milford 1 B88 886.39 53.58 OaMCharge Credit Card Charge 0922120}1 05252ofi Crown Flardr7aa Canoe Ooc}af building new UrrF:led Canoe Fixed Assets Fbwd A— Cdeace W, Whitford 1888 }144,21 dedwilii Charge 092512011 W441 M FIBERGLASS HAWOAI1.140. 1Wat Maine Cobs ofbuilding naw LV&Wtad Ce nos Fared Asw% Chase W. Whitford 16% ChM W. WhOoM 1866 118.42 Cepasn 09fJb12(rN Cost of building new LMYWIed Canna FMed Awofa Chace W. 1869 91776 Credit Cerd Charge Crede Cord Clbrpe 101imall 1oms=l1 Hone Oepm Coat of bldldng row Unlndtsd Canoe Qost afbu8dirr 9new Un6niled Can- Fbwdgseels A,,,VM pDeratine Accoanl•UB0C 1986 388.07 64.0 Cera Chayo 4011872811 Crohn HaMsan pys4liner Crp.raSOn Cm ofb 9e9w Unlimimd Canoe FL -dA -.0 FiwsdApata Chase A Jimenez 4410 Old CMee J, Jlmene24410 23.76 ergo C[Ydlt Card Clvge CfWtt Cord Cheng 10!1912011 10#1Y11}11 COASTAL C00.B+0517'Ebl OF 01 Goold burael9 new Unllml@d Cance Cas? d bddelg new UnBmped Came Flzed AaaelO ofd Cfleaa J. Jintmaz 4410 Ola 31.91 68,21 Checkt7nsleatler 10272011 8679 Carparaeon Cwt of lenew Whaled Canoe Fixod ABeale FixedAesbtc Chessi,Arnanse4mead 2,93(A1D Ctedit Cord Charge GWII 11!102011 Puekea,Jdn Name Oepal Cost at buldhy neTr unlmflad Cane FOrod AEMb Chore J. Jimenez 44 t0 ow Ovarati g) Aoralrnt- UBCC 1300 21.86 CYedk Card peargs Check 1121Y2011 bYea1 Marine cow all beading naw Unmated Canoe COM N heading new Unbdled Canoe Flied Aaaft Chats J. JImMMi 4410 a4d 1,035.00 A 141.09 Check ll9818 12A7972C19 8320 Sam J. Comb Coes ofbuikGng new Unhrltad Caaroe Flxedgeggby FixsdAmala Chase 8, Couch 9974 '48.93 �� 12912811 9325 Seen J•Co1rJt Pw kea. John Cast Of buihlrlg raw UnInnilad Canoe FUsed Assets ODera}ilg Aawud -UBOC 1396 OPemlhg Aoaesd-UDOC 1986 104.84 Check Credh OaN Gvrga 1Y7t1MJt011 9d21 12raB1201t Couch, Sam- Castcf bulkig new U nllmlted Canoe Cnat of bui Unlim9ad Cane Rroatl AEsela O erolll AOCd1N• P 8 IIBDC 1306 40654 2,OOD.00 Cndh Card Charge 1N00r2oll Wean Marine Coot Of Dui�� 10<If5 new U4llmAod Calla Fxed Aware Fixsd ANOIa OPsrading Aeoounl-IJ00C 1389 µ2.S0 Crede �rU Charge 121}}J2g}1 Cryatelinr Ca araton Wall Manna P Coot bulWft nen Unlimsed Cease Feed AsaW Chose & Cgech 8974 Cllus& Coach 9374 97 die Credit Card Changs 12716x2011 Croon Hardware Cast m bulMing new Unllmhed Canoe Fhred Aware Cheee S. Carrh Wye 287A3 16421 Coat o1 bultlleg new Unllmhed Cense Farad Amb Chess J. Jimenez 4410 ale Credit Cam Charge 0593772012 ''--..'.... ...------_.....__.__.. Cane Jr' _._. .. - .----.-- 40,726.39 C redit CBM Cnagwergo oW �arfs J6 UHImIAd (`error ConbacForP. �h1aaM Cha» S• Ccrlclt 9374 Credit Card Cherga &2012 (IEMy7019 ll LWIMIled Canoe CW&aCAW? pfese 8. CO0Lt1837a 7.09 Credit ISM Chime 0&16!2013 8F- 1h19meed Canoe belWery IMeab !Yuck 17ruck Chase W. Whltfold 1598 720 09.910 Check 0173012914 21a0 sem J, Coech Licence a venni! pease W. Whitford 1536 105 it Cost Of telBdng new Unlimited Canoe fees OOemtlnp AccouR-11900 1360 }y-gp 27,734.82 *Many of these vendors have large quantity of charges in future shop expenses John Puakea-Billy Whitford, Inc. 2012 NAC Production of Puakea Canoe in NAC Shop from Puakea Designs Facebook John Puakea-Billy Whitford, Inc. 2012 NAC Production of Puakea Canoes in NAC Shop Pua kea Designs/NAC "paddling, testing and dialing it in" - 2015 :. Like r-ollow save MOM . Puakea Designs May 18, 2015 $ We have had the canoe harwIn CA for a lithe lees than a year now, ft have Put a lot of time in it—paddling it, telling it and dialing it in. With aN that. A fs safe to say we are superataked on the design. PC; C. Silvester. —Tlfip' .puaSws.c ea -un m puakeadeslgns Npuakeauniimlted Puakea Designs (&PuakenDesigns 12 i 1,L is a. f., 12 i 1,L is f., Puakea Designs NAC Production of Puakea Paddles in NAC Shop Photo taken Nov 2016 NAC Shop Puakea Designs Website Pua kea Designs NAC Production of Puakea Paddles in NAC Shop Photo taken Jan 2017 NAC Shop '��� _�� �� �- �� ,. ' � � � i � � �� F 1 �, � � ! f, �` E � s..� ti � i , • � 1 :� � 1 I ,i , � , � I�4 ` , F '' �_ John Puakea-Billy Whitford, Inc. ICAC Production of Puakea Paddles in NAC Shop Video taken from Puakea Designs Facebook John Puakea-Billy Whitford, Inc. NAC Production of Puakea Paddies in NAC Shop ®. Newport Bea cR Calf - M7 ml . fiw 'nayplNawa'lap Bmeevd-0 and every i�rd� epeuhme mle u_NeNevelue Y—h Fbeeeeen 1lr 11 ab_ewlieaehhayyeusd ervn<heuvn Nnd d In Hawaii when you yal Dack home IGvreilfoodnevfewe 4 scarce ® Q) r Puakea OC1 Paddle "Wood Shafts are Handcrafted by Maika Scott in California" Puakea Designs website Puakea Paddle The NEW PuakeaOC1 Paddle • Type: Double Bend Hybrldoc Carbon fiber I>addie • length: Made To Order • Widfft: 4-25" 86tde • Weight; IA or. • VCltaw agent L ik0 our w igutat Pua keg pedrAe. our nee, UC I p adrR, lunh rr rs the "'. sic rW l drop blade aeslgn s, is h A amble• bend sha(I. The very ,Ilght srnop on iho Icadinn edge Oft' le L•Indr al3rnvs It :) enter d V water dean ly, wit h a nice Catch, yet allays It to exit quickty and cleicly as well. At tha catch poshlon, thr- doublrbend oval .Niaft (sag Aller in dLLnKer thaA Our Or igiruil paddl b) Pr(gn utCs J'amfort"blB. IpuSe rfrlp end reldc0d wrigL This P:Idflle Wb U onlere(I with an all carbon or wood halt, our all carbon paddies, unlike moat carbon Paridul, feattlre enough flex to be easyon theJAbns. The wood shafts fnr Our hybrid paddles are hared crafted by Maika Scou in Callfornfa, - Pleas a allow 23 woks for pcua uct ion dme. 5257 r rax And shfpping *Makia Scott is Billy Whitford's brother-in-law Photos Puakea OC6 Paddle "Wood Shafts are Handcrafted by Maika Scott in California" Puakea Designs website Puakea Paddle The NEW PvrI[n OC6PaA,11A • Type: O fttile li—d Nylxdl w Curb n tmnr Pjildra , f • ltrigft Mmlc io Oldu • Width: vn- nlarw_ QITOYOs • We19ht N nr. • Gwen .,cant TPa.I"+.ajmdme OPdrp :411 n,Johnnny NiAkQI" 0%11 OCb Puaked PWOU. 11115{]4d4fle19 995 d lrgP1 W4+n0 LLl.nl� If;� )n+;+lhadwihl«_f;rnJ?h�N. r+�rl��+li•{I>• itrrnl• nn tf:clerfl:nrl i:J:{c �r rI�P Mntlo�rllnr c,[ rr� ontrr [hr .•ial�r rF»nPy;n: Y J,'i:h n11rP Wli Fii rM tlr .lu:irl rl[ ry. rhN. I: ad_IC Iri: (>`•. �r I.IQQ[:1 hn�; Ji 11W 1.111h 111.11 Our OJ:,I , :il ,Nch {xluual the duuLln b -14-4'K,11 (sinollOr :n Jio++eter than aur origtwl p:i[plhl uoclotcs� colnlonahh•, Fmm Sys ArW felwerl w ft. !hap,,dltm<.nnLr+. rnUemA�M1i �naltr,ribnn0i wont sTn'Jr. U., all 1, b0 IWddte�I,nkk.romt "WhP d&d .INlure¢ ,,ghrfcr 10 he C1Sy0n ITCj01[llS.Ti1P mx1A5ha11Stnl npur 115,U10 llltletdrf.• han[I U01C1 oy Maika S.kt n GllilomU. 1253+rPY 0qd 5hWIq *Makia Scott is Billy Whitford's brother-in-law nstagra m for Pu a kea Designs Advertising. Maika Scott paddles built at NAC puakeatieslgns Newport Aqudtic Ce... puakeadesigns Bronson and Maika are I the dynamic duo behind every Puakea s hybrid paddle. Each shaft is handmada. As always, Mahalo to @haydenramler for_a_ t tot of our stellar photos. #puakeaohana #tearnpuakea *puakeapaddles puakeadestgas #puakeadeslgns #puakea #puakeaadventures #oc6 #ocl #outrigger #canoe #paddle ,#paddler#paddling #carbonflber *racingcanoe *oceansports #oceanpaddling #watersports #acdonsparts *,athletes Q Q *Makia Scott i51 likes is Billy Whitford's MA. ]7.7016 brother-in-law Add a comment... Puakea Designs Shipments to NAC Employee at NAC Examples of Chinese Shipment of Paddle Shafts to NAC for Building Puakea Paddles John Puakea-Billy Whitford, Inc. 2016 NAC Expenses -Distributing Puakea Canoes to Northern Cal .. u. Frl.n B.n Ten. ® ': Me.•.•. • �'�%. PCeteaO•�n• � Wn.W Csv..d.w ,6.a1.aF>tulW •�IroIl.6„FBBMCswrrovn.emxNAtll9n x.Bcu wneBr.roavw, ewuwFvrraina9mli NmuP BwuFBnerha.rxz.arusaBnwamovia..a.4wi NYeI•GTrIIw.. PuElkeaDesigns RawF+.b-w—ye.Trvd:I .� o.,�,.><,,, � .•. �Ri�Ar�n�e�v F.IP1MwRF+.Fm'mFngw�mfmMv}w•grjBf Au IFaBIs Gas up in Costa Mesa - July 6 Refill and snack in Santa Nelia - July 7 On NAC credit card Ipp.i - ®YA P.np— Bsreo FACWOOKBMWArm 2_ 'I 4C; _.. �e•i. . _.. 06`SO 11E H06F CEPOT6W C06TA MB$A CA . S ... .A-. .T OIQO OFM206FCTj3X@ COYTA111"CA MIA ♦.A. fi.ow9EM oxw ArTrotuPArMelrtaooaeo-moTx ® J BM2 YIf'BNIfARMAP6U CCN—..0 Mn `.+:uil4.wle� FM1Geplamel Dei.r� alID1 BAHCLEMEME WEB®1'4 C�YA21B6AIG CA OIAA pAIPMB ND3i COTTA fi�AG 07.GB A77N31Ll PAMIBNT �9N91. Tx 0)O% T810119CBBC08TAI8 M - 071W AEVCHEMCOWPOSITE13 COSTA 9.ERAG Q7AO 7019,IB COMAWSACA OTAD' Wyp®TWWF;gWq{16WWJA TillACA I!( aN9I 1W�FS TAA1418[MD1316611NTAIHLA CA . ONDB.-.-__—..._._N�COMiKLOIYOWtA06BfF;MW W CA •. •`..`...._ all. PAYRAL'HAW ANKAM 4021644,VIUCA QIT10 C>rFVRON..WI6 COB'IM1 MBBA CA .Ho 13TAKER ffi,'M BCC9TANE9ACA am RA1P418 BB099 COSTA MWA CA CIR4T¢W CBwPIIe COSTA ME6A CA ZD 1 CRONN ACE 4NRBW;NE NENPORT BFACHOA 07116 Anuanam.M12N00IA91LIWA WY M CO•BEC ECAN6TOPZP WPORTBCACHG aNTI AIAAZONMIRPLACF PMS A#BiL'ONHII WA ams L�wB a;dBmBa6P)M66616 CA n.m ,am "..w am BT6w !6 W M12 8667 ZD 67D.W td7t 1616 ITMS IODOB 9997 tam SBa II." T9AC NAC Employees working for Puakea Designs ..'MOasage TlgOr Canoe a Compos.. rlr Lika RucrriWimi a Fitmsa LIKED HYTHIa PAGE ) NOW York Outrigger I%.LW. �+ Boardom Megacins IY tike Na Mhhlns O Xm Kal Ik Likr Lngtlsfi (US) Ei)paAd Partuguge (Bresilj - +Fangais [France) DOulsch . . Primcy - Terme • (ulvnitaing - Act Choices p cookies - Mae Facob oak ,s- 2017 -:• Uke.. Pol(ow 6hare Moro •,,# "� � puait9a Csslgns October 27, 2056 Team Puskea un1forms hot off ds press! The gids sporW our Opetagonla. jacket6 fix the teem. Thanks QyulrhUyosh lda far tha soap, i* t; Okelthompson OtAdreams Opuakeatlesigns Puakea Designs OPuakeeDealgns Home About Pholos Vldeos 4 u. LAM Events Posts ..'MOasage TlgOr Canoe a Compos.. rlr Lika RucrriWimi a Fitmsa LIKED HYTHIa PAGE ) NOW York Outrigger I%.LW. �+ Boardom Megacins IY tike Na Mhhlns O Xm Kal Ik Likr Lngtlsfi (US) Ei)paAd Partuguge (Bresilj - +Fangais [France) DOulsch . . Primcy - Terme • (ulvnitaing - Act Choices p cookies - Mae Facob oak ,s- 2017 Puakea Designs Sales Representative Full time NAC employee Kelly Thompson Uke Follow Save Mora � ;Z74 Puskea Designs Septemhei 21 at 5:52pm • 0 We are stotaed to linatly announce and wek*me the nsw+aat member to the *puakeateeml Kel Thompson will be joining us as our SoCel Rep in the next few weeks. Maddle Spoto Is moving to Monterey and will he focusing of more brand management. With Charlie still keeping us busy In NorCal, this Puakea Designs CA team is reedy to take on 2017. As Uncle Charlie would say, "dais how we OPuakeaDesigns roll."5011J3Nwekam0to1heteamapUakeadesigns dome . About Photos. Videos Likes Events j I Posts Puakea Designs Using NAC Employees on NAC paid time -: i NAC Employees, while on NAC time, are working for Puakea Designs — Many Puakea Design business on Facebook postings showing time and date stamp on same days NAC employees are paid by NAC HVAC Falsified Federal Tax Form 2015 Line 16a "Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year?" MAC --rAXRERM-0207201>LL331ayditege6 of 39) tDa 1Xd Uta dy Mu�tEn hexa Ct91 dh1p1era, tIMAChe b q'Ybo,' dd lha OrpMLU6E TREE W41M p0*0 aquas, and b7anchn m en sra dlelr opom4one 11. Nes ateolgaIudw poddedemmpklela>try b Daaerhe n8A.0lla paasar,gary, 72e Ole the ft*nzAfaA has awrglM b VdeBaoglmA, dlbder>,alnldlRe,Rnd e dd the mg.nmM[>n leg - and dameeM saleeala Ofle.vM _ is DM thea Brig bn talon krN MNEW ily eiA aatlxlbed sV?I CTapeM,. . hMrd »1[ tllsorganhalMdebaaslpt puryaaet4. maebeodIta g b* table fangthe i.4- - mM�/erM IR61=Om14�. lOdtlClaea LlpuBlr RWIasMltatoolM gMR ree tnaadkb7 d Mfaz aar/pR MA w.ft mapakpff-e.A f4 D'd the ag Anica4mhawa Onandderiar.M pOliCy7. 16 Dld III P— Ft ddW tHMg of ft bamirg Or,.ontlndude a mlaw Md App.11111 - blde %IhMperaorlA, R/ eeAAerdpeae ,as Werffelbn of the ddberdl6nlne. Adawn _ a Thd4q.'"ud.O 119 O- ar tap MiaRgPAMI AHkLI .. _ 7W ' . X:.. b Oth6e Olf-m or bion.. - .. ...... .. . lab X g'Yao'blhq I ,d. prase MSd ddbO (s ln4nleReiaj lea Didlhxarg.4 nkwod n wwlalgapar6dpaMlna phot—Lum—Mlu Mnany"M - wilh M MMabb dining ( r7. . . . . . . . . - 1 1 X b q'Ybt; dd tr low a wrtm W1GJ er WCRdU* waeNng ft argwd"Oonle a2lWaM 116 fsAdk'pafion In Jojnf MW4,minh Mdfra[pli, b 1GdaO b tdrr andtel.a S1"$"kfagaed 11M xboan'uWfen'M arrdtlLlua Whrreecl to aW.A tlrranabrxenlM7. - - - - IAA .... .._._-..... ........... ......... ....._...-.......... 18 Sbdien f3bO41equlrRlar upeNAMknlarnRkBM Poap61gL3{er 7021 Nbpplluhhxk 9d0.sad 99OT (Sr<Ilon 5D1(c11d�1cnfi ITeWb fapublbinepaallan, NrU1.horryMn Weted wRAada. Che4Y o➢lhe owntuAtaila © Awtha,W"to� V UnoAfOqua04 tru.raryyi'4,seb tFgo0) 18 DWAOe 1n$tladUlo O whOW lard lrK Tba91pa on"allar wrAde Is goxerNM doba[3np, conxct of lnlelesl polq.and l7dMfal6M 8 MUN, Wthb OUbaa durMtp Ino tax year. 10 Slats thb ntmb, a0dral1, a4 161600. A,*w dine parcanwho po tai In om9AU w's b3ahs and scuds 01 %LIV YUHM RO_._........................_....��«..... •......-».........5 %6-063723................- ------------------- ONE WWTFJCUFFU ORNC. NEWPONJ gFACk. G Q9SBD vw-98O tsuu Boat Building was occurring, on --site, despite notification in Feb 2016 by Bruce Ibbetson, NAC Board Member, of possible violations of City "Governing Documents" Condition #21 per Conditional Use Permit, dated Sept 6, 1984, and Sec III.C.Z, Facilities Management Plan: "No new boat fabrication will occur on-site." Board Member, Bruce Ibbetson's Notification to Board Feb 2016 4. 8cc 1LC, hdaobm sm nd i& d,..rdo tla m..6—bip mdpiatA dories. MA Melt ase arabereaufetadbyMewAYJ n=ppppk(daylimit. !flc]rr.A.tHumor ptmmdytgwae0,4rpdoactib.da'YoWsumdA- e.pwgftirc rn.dy,k.y,ti.g, ..dcAaeti.a" LUP'...d offer w.tsnrARcmdp opmePolnvk6tfoe. 6. 8" fILA.7. Op mlin9 ~ 5ms of 6:00.x., u mVAktly vk Wti 7. Scerlr.A.S.Pmessadd pat.da, -mime. awed rave&& m. th—, m RV wish individuals Algitg ovvddrt ]red ban prltcd onadta and albcb.d W My NAC bWJftdmtlSeity. & 8ac IW1.4. "I.m orae eftell IEto Agwliu Canlcr, varagy tpxid watt mwjA% milea.ayaopnd d"uncukm de pdbll sow ayetav ve tb. pvpcdy." 7h: i, ex,& ly violmd. 9. Soo[R.As.&Se W-A-7h®iAmpr m.atbnilitytopiaaafoex».r.kfy .Iattkauag"L nso. A tee m.AA Shdoare tns.bee. rbbr t.dWldnl nrnrdttg, iadepeedsnt, fr><. vruAt wd&In]tdq dkate.In the NAC wdO d— t f, Sm WALL A 8a IV.B. Puidng feet w mptWlyapm prior to 45 0a mA Qw LS 8paessa pAmd Ynt at. am pol,mmvtty impeded by voaoge aYbona, Mfheq anddhuoq.ipmcd.(.o1c Ikdao.m6cb wishtb.di spent WiW ivth. CUP), t2.tca Ill3B.i Trailr.7ea aTheeia regutdyoro.n meidveYl6e porwlticdbovn of 9'0.m,W4 0P'n 13. SmdLGI.Oddo.a.l.ntcn eictbo.tbtnebvntp.—Ryvi.W.& Wt;., Aq Pr+emtkd s+amtk uarge of oubigget otrADea thn11 ba offUA Aqu.tic Ccnur alb eM-Ara put of North ku BA.ah o dAWtwd by the (`.fly. ]4.8n III,C,2 &pow hmrl ibLritotibnbluian. bw ban pariodkdly opeaNdjotr Ane i5. Soc IV.A. Manmly .ltar�w trymW am not kept, dna prvvidd m Wo Bvmd of ntre.puA, u.va+s►«c. e�w.dly n,.adtia� « the City. 16,BbcfV,C.&SaN.l77latsetCnobulldinga>aWwarco�ground lermce Prottura. onfl, ar rnv. mphal rcarvo ln>Da budpa (in6.ct, Mcro wn w bntlgd Ihr tttany yarn, a.ltl a budget wn pradtwad fn 2011. Thyro h,hawmu, a JmNatlel savior, vddoh ragululy claw tbo ttttuaoms end ID*u rwm.reas is as. illllan John Puakea-Billy Whitford, Inc. Violation of City Conditional Use Permit "Building of Maluna Ala" in NAC Shop from Puakea Facebook Page ""� Vwloeaoealgne lAu Tills PaB.•6epl�mher 5, 2QfQ-@ l} Uke IMOaem h 9hm Ml - 49.00 r 49.00 and Gmepe Been Hemlt Toa[ Hews trhm—b.. Bee All Section 2 Jr Rowing Program Profits Fund Losses of NAC General Overhead and Other Programs 2011-2016 WHERE DO JR ROWING PROFITS AND FUNDRAISNG DOLLARS GO? 2011-2016 JR ROWING Profits $121,852 AVERAGE PER YEAR 1 EQUIPMENT no $ no $ =� NAC GENERAL (50.1% overhead) Loses -$92,336 AVERAGE PER YEAR 1 OVERHEAD EXCESSIVE FUEL/ EMPLOYEE FOOD OUTRIGGER EXPENSES THAT SHOULD BE CHARGED TO OUTRIGGER NON -NAC EXPENSES INCLUDING PERSONAL EXPENSES, EXCESSIVE SHOP MATERIALS AND EMPLOYEE EXPENSES JR ROWING COVERS LOSSES OF NAC GENERAL 2011-2016 JR ROWING PROFITS OF $7311110 HAS COVERED NAC GENERAL LOSS OF $554,016 Not racoma l Loss: 2411 21672 2= 723e 2= 21M OrMon Boat 1,163 2,680 L333 828 31727 2,171 1412! Jr. Rowing 46,125 194,848 355,866 87,388 U5,706 101,179 Outrigger (9003) 25,794 (35,3@6) (11630) 14,641 29,339 WaturrrraeAud" 10,723 (1151 24,953 (7,911) (7,31Q41 16,364 WOW L3,M 3,00g 21,014 12,4671 21,009 2,761 KACGeneral {12A6s41 - 07.299) (119,43$1 48,779 1".6841 � (85,710) Other Interne / Exp 12254 M4J4M 14.E 323 13611 3 i1� Toni (146A531 lIA,168 59,317 125,41D 77,853 73,827 Jr Rowing nor any program paid dues into NAC General for 2012 JMW AVA I YW 31,902 1,984 732,110 . 121;852 22,6 3,809 36,770 6,128 59,174 9,862 {ssq,016) (62,336) l332ii 1412! 304,122 50,687 Section 3 Apparent Personal Use of NAC Funds Fuel Food Paying for Some Employees Personal Expenses Credit Card charges include — Gas -- CVS -- Fastrak -- Medical — Many local food expenses • See General Ledger or Chase Credit Card Statements for more details Examples of Personal Food Expenses found coded in NAC General( note: Some misc personal expenses) Over 1,000 line items of Food Expense, 2011-2016 (if legitimate, expenses should have been coded in each program) d//0s/2013 ALOHA Hawalian BBQ C haw W. Whldord 1866 3S.91 06/16/201`6 SAH2AIBOWS Ch: W, Whidord40" 16,00 O7f 23/2p15 Buch Hon Dab Ch w W. Whitford 1666 2ZO 02/07/2045 1161€11 PK BBQ Ch.. W. Whitt4rd 9477 77.45 0610212D19 Co R10 Ch .w. wh Rford 1666 4.37 0611""13 Cerbk. Chose W. WhW*N 1966 16.92 01/39/2016 CKWIn►Fyh K1110- Ch.. W. Whldwd 9677 39.86 09/1`3177033 Cwt Si BDn Ch.. W. Whitford 1866 23.a0 06/16/2013 CHRONIC TAC06• WESTCL Chase w. Whttfotd 7866 3&79 9111/16 CVS ERPente When health SaWnS Cerdwas LDs1 Baedleellnsntame 50.15 tk.Clw- r.. q 9115/33 EuetY eleonsitsthhsg naa'sbinhday StaH2spenw-Mise 36.75 0 0/(3011 E1` TAKE OUT AMER Chase W. Whbford 1866 27.95 11 2n 312111 slene Madok424 Lm Whitford rlealth Seuhig monrn Medlcal:ruw nce 30040 3/2/11 Glenn Madolwo MD Whitford Health Saufeg mm"t madltal Insurance ism Ch— W. Whhf-d 111fif. s/13/16 HarborPedklrks egenwwhenheeftwringcard was log Medical(rwtaxe 102.15 1111612072: 11am To 00 s■ W, Fd 4141 Onw W. WHtlord 1856 1D$0 D��21/1'A41 KURASUSHI -COSTA C4■wW.Whhtatl1866 54.12 19 2013 Lac Mrgs"Cwdna � Chase W. whitfolo 1866 10.10 6110114 1WWoman Kak1l's hd■ypmaM Staff 6spansa• Mlst 7040 12/20/12 OCC Parkalg TTclat ya*ft ti■kM Sraff.lps • mist 2740 00132/2073RUSY'S SANDWICia SALOON place W. YYhitfDrd 1666 21,72 11/06/2014 12 RUBYSDINER Chace W. Whitford 1866 Qum W.WhItto,cl ING 41.A9 05/3 11341 1 State Ferns Whhfard Rratars le■utanoa Mospns9tanhW Busina6mpe 131.00 06129!2014 Tho counter C*ast W. vyhonrd Chase W. WhIfto 1666 3-1. JV 40.40 0 3 /2 7120 11 Tela Wale Knight Chas■ W. Whhford 1266 16.00 03140/2011 THESHAMROCK BARAND GRIL Chase W. Whfttd 7866 9331 NAC Chase Credit Card Spending Overview $359,719 average per year $29,975 average per month *None of the four credit cardholders are Jr Rowing Coaches 2016 Description 2011 2612 2013 2014 2015 Throush 9130116 Totals Employee #1 44,029.65 71,474.79 40,847.35 41,753.87 45,334.19 26,034.34 271,474.19 Employee #2 41,996.75 101,780.19 143,714,44 131,561.59 98,283.66 517,336.63 Employee #3 38,042.42 34,477,49 31,588.83 36,795.88 47,472,85 34,461.06 222,838.53 Employee #4 74,748.71 35,442.07 42,631.71 38,864.09 - - 191,686.58 Totals 156,820.78 183,391,1Q Z16.848.08 261,128.28 224.368.63 160.779.06 11203.335.43 Credit Card expenses 132,247.22 195,556.90 130.626.92 122,315.72 155.527.37 218,704.94 954,979.07 for rest of employees Total Purcahses 289,068.00 378,948.00 347,475.OD 363,444.00 379,896.00 379,484.00 2,358,315.00 all Credit Card Walden *None of the four credit cardholders are Jr Rowing Coaches NAC Paying for IRS 1040 Penalty for Billy Whitford's 2015 Personal Tax Return • $10,010.01 in fines paid in Oct 2016 to IRS for personal taxes without Board approval or knowledge • Check was written and signed by William Whitford • Per QuickBooks notes: — "Penalties for Billy's 2015 Tax Return - form 1040 - wrong income reported for health insurance due to Billy's raise in May 2015" LA ISO 57 N� Nt W�;..k0UATIC LERrC; 104WLM apOFA 01-VAItad Blares Traewy $"t1jolul Tan Ttm OOLW& oepsgmenlaltne7reeavy l d � Imemalpeuenuel;an:� ao Bax,oeom , �Y:I>:.}. t'3nL9 t A11eM�i0A 9ai11FSUe5 � ';1 �] {� I � I >: f FXMnl Check number Reference P041W Amount 18087 000007634946 10118!2018 $10A10101 501(c)3 NAC AT&T Cell Plan • Billy's wife is on the NAC phone plan • Phone equipment for wife is paid for by the NAG Otlt4r t_7targes and Crteditlo - COM111UEd _ Night 8 Weekend Minutes Unlimited Mlnutee used 1� Non-vilabla Minutes 2 Unlimited Mobile to Any Moodie UnlllnRed MlnutD5 Used 124 Itlternaflonat Long DlsfenC2 5, Mlnulec 81119d� 0.46 Data Utrage Summery Messaging UnUmited UnL"ted Lised 140 Oate_Vn9mltad Pd 6n MU UnllmH*d Me Used 12,792 r Glgnbyta ((W = 102drM 1 r evggorie IM[f[ - 1024KO Wdteless EQtllprnent Chergo, tn6tailmenl Plan 19: 2A0000012746359 - Est. nn 09/30/16 f NONE 7 3700 BLACK Amount 6lnanced: - $649.99 Data pestrlptlon G 13/3o Instaltmant 4 cit n 21.67 rdalnnce Rene lilimj after Cuffomt Instailment: 5563.31 To pay Off yOUt fnstuffnmilt N1nn ewty, please vlsif myotLMr71/busNless for defOlfA Other Charges and Credks - Contlnund 15. Utiwer,at LlfeUnC' (13'7 Toinl Governments and Tatter Fee0-55 Total other ctiargea & Credits 75.32 Total far 948 589-t005 74,30 rfte�--}} ...._ _...... ......_.__._... _._....... _.. ... `U _.._..-------- .. ... Pay Per Uw "a - lydu6ea Q per megabyrn of (lotnestic data used. Monthly Charges :Jan - 3 ihru Feb 2 1. Fe ialk Nbdon 1400 wnh Rollover 90.00 2. Famlly Messaging Unemlted wash N011lle tO Any 30.00 Mob Is, Celling 3. pay Per USO Oat- 0.00 4. backing SOC D14 D.00 Total Mantmy charges 110.01) Outer Charges and Qedlts surcharges end Other Fees 5. retkThl UnIVOMI)i Sefvfm Clmfge A.55 6. Properly T, AIIOtmaot 0.31 7. ReguioUny Cosi ReMety Chatgo 0.90 0. State PUblle Uallly Surcharge 0.17 Total 5laehnrgea and 01ho R -es 6.03 Govarnmont F460 and Tapas 9. CHCF A 019 19, Roby Service Device Fund 0:10 Unreimbursed NAC funds Used for Personal Expense, Should Require Taxation as Personal Income Possible withholding requirement for Medicare, Social Security and Payroll taxes for any personal expenses that the NAC is paying employees, that are unreimbursed * Financials & Audit show no reimbursement, which likely create IRS & CA FTB violations, and jeopardize the 501(c)3 tax exempt status Shop Expenses by Four Credit Card Holders Showing Excessive Repair Expenses 2011-2016 *Not including labor expenses Purchase Amount Months / Yr 2011 $47,947 12 2012 $49,446 12 2013 $59,916 12 2014 $52,4QQ 12 2015 $54,771 12 2016 529.504 9 Total Annual Purchases $293,984 Estimated Monthly $4,261 Purchases 59 Shop Equipment and Supplies are Excessive for NAC General 2012-2416, and Include no Labor or Other Costs These Amounts appear to be used for: Manufacturing Paddles, Handles, Canoes, Molds and Remanufacturing Ocean Chase Boats, and non -NAC boat repairs (Refer to Section 1 photos} RC•N hgvna uN QKrrI tm blmennz 2HJ1 1011 JAIA i01A 1➢IS 10Ii e ry�nKti 496 - Loos _ r. A.wmc pxj, lauMfiYs.wrr.pi f.M6 tD11 Imm Il W! tfa ss,{Jx RIM-u—d Afp1> J}31 2C6 _ - RlM-i..n.. ilr AfrrMe 9pi u,nA >Ao4 J.l,on uo� ltnz OperLfon D�Id•t L1 5 MR3 33311] 7!55149 126.W0 116 prt'yn[n M- W3 J,N! tea o«l pvonJJAcI eo/ - - owlnun�we 4A.►mtntMplr e SboA Ca.JAmmtwd6yple> file JI,DW d11i/ 453N a1, Cop 34343 ar...a J,ae )A- i1n e,Je1 la J»nirst�r %— e1u IAMro>y labor U.300 1Ci00 ss,soo 11,]30 !1,516 !aero uwArap�nlJgtmtQ LIa9 fpae _ AtrvIry110DJ1JlA0 aR 6tl _ _ WtyN Atfm j10t1K NAG 129 �rAC Op�a[loac eV R 1Ye56 1WYi ».lid YR�l9 IILaTl aYyppr c.nen 3,O1s 11]Js 4o11 l,ed1 3.114 V. cMu en>t t1n 1J}m 1Lm J,we 1,9ee 1.4el MYgo - 1R _ Trio M.1R — iw4a{ 7�F .C7i1 bdYO i.2� o+eT ONilpr lift 1L1d! 111110 ;flL 1y033 f3aD! FprbneR lb ].al - TTS tl.iiw,rmrr.r Qmc etn\ - - - ]lAlfi KU5 L216 Section 4 NAC Cash and Other Businesses Operating off NAC Financials Middle School Rowing Program Not an official NAC Program, operating all cash, and unreported in the NAC financials • Kate Mead and Jill Austin are the coaches — Kate was not on the NAC payroll • The program has existed for three years • Per Kate, payment for the program is cash only — To be paid by cash, venmo or a check made payable to Kate Mead • Kate receives revenues of approximately $1200 per month — ^'$10,800 per 9 month season • Agreement with Billy, per Kate Mead is that she gives 1/3 of revenue to Billy in cash — —$3600 to Billy/rowing season • No entries in GL for revenue, expenses or cash to Billy • No waivers signed • Program uses equipment (launches, boats & oars) paid for by the Junior Rowing Program (High School Program) Undocumented Middle School Rowing Program Email from Kate Mead to Parents soDjeot oolobsr Rovrirp Win wlil begin our Tuesday land workouts tamonow ham 4fi pm. Meetlrtg at the NAD aro" the side of No buNng nex[to boat bay #4 Memo maks sure the idle have my cell phone nfrrtber:849 244 7481 In case they door know whore that Is and that VW have o uming stroes on, M dray are going to be later 0am 5 minute& afro please oafl me. Pllce breakdown for October. On the Water mwiry: $15 per soealon x 4 m $e0 Land Tueedwys; $10 per session x 4- $40 ibtdd, $100 Can pay ahead for the month or per session. (ash, Venmo (®kataanead•1) oraheak made payable to'kate Mead'. 4meh Xom Atood- >-M* *-,- —,, Jnr-.,,- -, , P -d%'> Picture of Middle School Rowing Taken March 5, 2017 WOW (Women on Water) All dues collected in cash —Operating off the Books • No launch fuel or use charge • Erg and lift classes taught by Carrie - cash only • Website separate from NAC on Google docs • Pay coaches cash - Eden, Steve D, Maya • Cash for 2 day rowing clinic and a summer camp (S weeks) - no income on the books • Fundraiser in Aug 2015, no entry into GL • Minimal regatta fees on books - $1120 for 2015 UVo Sun Protection Drink Distribution from NAC Sold at NAC without Income to NAC httpsR ddnkuuo.COmJWhV.M-to-hUy( 0 909.478-7714 Mt Shasta, CA Serryvale Grocery 305 S Mt Shasta Blvd. Mt Shasta, CA 96067 530-926-IS76 Newport Beach, CA Coast Hills Pharmacy 2610 San Miguel Newport Beach,CA 92660 f Newport Aquadc Comter 1 Whitectiffs Cr Newport Beach, CA 91660 949.646.7725 Laguna ftuel Raaphet Club 23500 Club House Dr. PRODUCTS ABOUT SCIENCE MEDIA FAQS lfajer market 84S 5 Main Street FallbrookCA 92028 760.723-0857 Fairmont, WV AppalachlanSpring Dermatalagy 1812 County Club Rwd Fairmont, WV 26554 304.368-0111 Helena, AR Delta Darman qy 810 Newman Dr trB Hefena,AR 72342 870.338.7494 Rochester Hills, MI Live Clean Nutrition 121 S. Livernola Rd Rochester Hills, Mi 48307 248.765.6290 Surf City, INC Sweot Dreams Linens & Rontals.lnc. 518 Roland Avenue Surf City, NC 28445 910-612-5312 Cincinnati, OH The Dennatalagy;Laser & Vein Carter 10600 Montgomery Road #301 Cincinnati, OH 45242 513-985-9885 Myrtle Beach, SC Taylor WsUrrem 6507 North Kings Hwy Myrtle Beach,5C29572 843-3534616 Livingston, TX Woodrome Medlml PC 1930 US Highway 190 W r NAC Shop Customizing and repairs for cash NAC Shop Customizing and repairs for cash Examples of Known Unrecorded/Cash Deals • UCI boat repair -- November 2016 — Billy asked for payment to be cash — No income shown for actual payment which was: o 2 tubs of epoxy valued at —$350 each • 8 women's rowing shoes • Cash collection of $500 • WOW coaching is paid in unrecorded/cash • Middle School Rowing is paid in unrecorded/cash Misc known outside boat repair is unrecorded/cash — People who have had their boats repaired have reported repair process and cash payment Violation of City `Governing Documents" Facilities Management Plan, Section III C.Z. Conditional Use Permit Condition #21 "No new boat fabrication will occur on site." Building of molds, canoes, paddles and related equipment occurring on site. Also, small craft, "Ocean Chase Boats," used for Outrigger activities have been re -manufactured on- site, using NAC materials & labor note: a 20ft small craft, named the "Canoe Chaser" was re -manufactured on-site, using shop employees. The stern was cut off, 2 more feet were added, and the stern was reattached. This would seem to be a gross violation, and create an apparent liability for the NAC when using this vessel, with no apparent naval architect & engineering certification. Paddle California Flat Water Canoe Business using NAC for distribution, sales, clinics and storage No storage fees or Income to NAC Michelle Ewea and Maggie Hogan (both non -NAC members) Unapproved Flat Water Canoe and Kayak racing sales and coaching hosted at the NAC Sales and Distribution of Nelo boats under Paddle California Photos taken March 2017 - T.r ;,;, � � r�' ter+-�. � '' � s �� r � r � Paddle California Ships canoes to NAC for distribution and Sales Instagram Feb 9, 2017 What you need to krim: Construction Types: - r-cr, , i.- - III j k, .[f-. j-1 r-1 (*',Ij,,jj,1 [:t%ri ar Epo.-% ,v V.-icul im 'U. -II -1 :, I fli- ;I .-, til HOW THE ORDERING PROCESS FOR NELO Ill 11=: I 1%,J r I I-fz I 111 -1 1 L I I .j -1 1,: I Pjl -l'IJ. il 11 il .- I I-:rI 1-h- v.,,-rl 1 1, ,1 1- Iffir-l- IIIM- I r I M -I li More %I F. -h. I -I till. Yrit.i I F,,. r ,fi I. ', cl., — it I , ,_-p idm: 1 -.1 L the It ii. Section 5 Additional Examples of Financial Mismanagement Examples of Special Events Hosted at NAC Including 4utrigge r/Doryma n/S U P None of these large NAC events pay into NAC for overhead costs • Corporate Challenge (numerous) • NAC Rio or Bust Party • Big Wednesday • Friday Night Races (#4) • Hal Rosoff • Off Da Couch/Tahiti Fest • SCORA (80-126 paddlers) • Catalina Race • Makapo/Canoe Blessing • Kona Send off • Da HipRaiser • SUP Festival • Rig Run • Ohana Luau • Doryman Outrigger Roster and Season Discrepancies Amounts reported to Board vs Actuals numbers, payment to NAC and total months are reported falsely • Roster numbers for Outrigger, per 2016 Actuals presented to Board — 11 Members • Actual Outrigger Members per General Ledger for 2016 are: — 95 Adult Members -^ 37 Junior Members • "The Adult Outrigger Programs are also still racing year round" • Quote taken from March 1, 2017 NAC Newsletter • Outrigger dues to NAC are only for 5 months, despite training & racing all year 2016 Adult Outrigger: 95 Participants with 58%, or $28,456, of Dues Being Uncollected • Total Outrigger participants were 95 comprised of 29 NAC members, 65 non- members and 1 unknown, which is in stark contrast from the Ex Director's statement that only 15 Outrigger participants are non-members • Due to the underreported Outrigger participants the Outrigger program paid $9,976 less to NAC General, using a 5 month program — Understating the months also reduces Outrigger Program dues to NAC General 2016 Outrimer Participant and Dues Paid Number of Standard Total Dues Pre Actual Dues Uncollected . Percent 2016 Outrigger Participants Participants Dues Scholarships Collected Dues Uncollected . . On Raster provided by NAC: NAC Members 15 330 4950 2608 2342 47% Non NAC members 45 588 26460 10097 15363 62% Unknown - only first namE 1 588 588 0 588 100% NAC Provided Roster Sub -Total 61 $ 31,998 $ 12,705 $ 19,293 60% Not on Roster provided but paid dues: NAC Members 14 330 4620 2510 2110 46% Non NAC members 20 588 11760 5107 6653 57% Paid Dues not on NAC Roster Sub -Total 34 $ 16,380 $ 7,617 $ 8,763 53% Total 2016 Outrigger 95 $ 48,378 $ 20,322 $ 28,056 58% Dues Paid by Program to NAC General 2010-2016 Total dues collected 2010-2016 = $7611614 • Jr Rowing - $540,240 — 2013 through Aug 2016 -150 x $43 x 12 months/year — Sept 2016 200x$43 x 12 months/year — °2010 and 2011 only program to pay dues • Outrigger Adult -$34,271 2013 20 x $43 x 5 months 2014 21 x $43 x 7 months 2015 21 x $43 1(5 months 2016 21 x $43 x 3 months drops to • 15 x 543 x 2 months 15 months/Yr) No Dues 2030, 2011, 2012 Ovtdgger Jr $54,525 — 2013 30x $43 x 12 months/year — 2014 through June 2015 25 x $43 x 12 months/yr — July 2016 through Dec 2016 drops to • 10Jrpaddlers — No Dues 2010, 2013„ 2012 WOW - $73,440 — 35 x $43 x 12 months/year — No Dues 2010, 2011, 2412 • DRAGONBOAT -$63,570 — 2013 THROUGH 2015— 35 X $35 x 12 months/year 2946 MX$43n12 mvnlhqr No dues 2010, 2011, 2012 Jr Rowing 71% Outrigger Adult 4% Outrigger Jr 7% WOW 10% Dragon Boat 8% Walk Rowing Outrigger Adults ;i,j Outrigger Jr WOW la1 Dragon Boat NAC Program Participants by Program 2016 Members counted from General Ledger and Roster Jr Rowing only 46°% of Program members yet pays 63% in dues percentage % of p Tots Pardclpants: AMU participarrts dues to tote l 1naMc Dragon goat 35 9% 18,460 Jr. Rowing 186 66% 86,000 outrigger - Adult (per raster) 61 15% 3,999 Outrigger - Adult (also paying) 34 S% 0 Outrigger - Jr. 9,030 wow 3'! Ux 1S.flG4 402 IN% $135,749 Numbers based on rosters provided by NAC and additional adult outrigger members who paid but not listed on roster. (1) Jr. Rowing Is actually more as Increase In NAC program dues raising In Sept 1016 If pa le entire year at 200 athletes =103,200 or 67% 3% :0%, 7% 100% NAC Program 2011-2016 Dues by Program to NAC General Contribution to Overhead J NAC Program Dues Total 2011 2012 2013 24 2W 2016 Dragon Boat - - 14,700 14,700 16,118 18,060 Jr. Rowing 106,000 77,400 77,400 77,400 86,000 Outrigger Adults - - 8,600 12,642 9,030 3,999 Juniors 15,480 12,040 13,975 9,030 wow_ 18,060 18,060 18,060 18,060 Total _ 106,000 134,240 134,842 134,583 135,149 Total of Tot 63,578 9.9% 424,200 65.8% 34,271. 5.3% 50,525 7.8% 72,240 11.2% 644,814 100.0% Note: Jr. Rowing was the only program to contribute to overhead in 2010. Amount NAC charged in 2010 was $116,000. Adding that in - Jr. Rowing has contributed 71% to overhead from 2010 - 2016. Many Outrigger Expenses are coded in General Ledger to General NAC • Many fuel, food and other charges are coded to NAC General instead of Outrigger Program • Miscoding distorts actual cost of Outrigger Program and increases losses for NAC General • Junior Rowing Program profits makeup losses of NAC General NAC General Jr Rowing Income/Profits ^50% overhead Outrigger Expenses Some in NAC General Coach! ng/DirectorSalaries Rowing Equipment/Launch repairs Travel/Fuel/Food Administration Insurance Building Staff/Ex Director Salaries Equipment repairs for Kayaks And SUPs Some Outrigger Expenses Excessive Shop Charges/Salaries Coaching Salaries Canoe Equipment repairs Travel/Fuel/Food Fuel Charges Overview by Program Coding 2011- 2016 for all Credit Card Holders (Hanzich Audit shows only 4 credit card holders) Showing excessive NAC General coded fuel and under reported Outrigger Fuel Outrigger $30,127 • 1r Rowing $73,355 • NAC General 587.349 $192,832 total in fuel over 6 years Total Fuel Expense is $32,139/year Total fuel Expense is $2678/month • MAC General fuel is not coded to a specific program —assumed to be all local fuel consumption • NAC General fuel expense is $1213/ month ($87,349 divided by yr and months) 303 gallons at $4/month 292 gallons x 13 mpg = 3,939 mile /month 1970 milesjmonth/each truck *If 22 MPG is used as in Hanzich Audit, then miles driven per truck increases NAC Fuel Charges Analysis 2011-2016 MCF c.r Ueernr o�e ,tlf ]tli 3011 9011 l03 1910 /btW wd 19ra]a 711.N Ila.0 1N, reran t1g49J ttnul 9.ef nreroa•caa wa asfs ,xws ags9 f efla.wa • k..ryAya. ,3]6 TA]6 of A91Ma-Iron MMn <A1mp RFl aas, Ra,Far,nec N... ]®aU I]C] 6[-011 RacF,Pnan-Mrt.iel by ]Lf vb ,hpwu-Mie d1.W - W4 Se ,C�Pace�n-Oa.e,d. f9 r.p lew W Hatt IUaa. c,nllro ml.fl ,µg 9tMeyryek M¢N � Ra,el 199,,6 ]qM I.PmMa,ffhl. Aaw.Nan l]0.9/ t313, tlahu9hk 9.ee•mrelal Ncn 1ia.ke 31aaa R,:deYu...Y1. qr • MrL1.1116,�,h ala'R , SuelurwtY ARaa.oMee lgl.il l,1P.01 KAU.% wG Aun 3[Sd1 2WQ ulna tfu. ,ffs.,1 laAin g2ffN TeinP.Ra GT1A 971.90 YRnka 9mnlumm� orAT e¢M s0af1 1719.9 a11M SR -t1 ,fTk.e6 q ..1P91 191.61 1]1,1 1�aT.N aafdeleame army. IYIAT NS.AI assess vrk.c. Bazaar Ra.a alar TTdUr ®;t%T•+e 4R+w1nq exeah crdrl ]au 91A3 Iur IL1.10 ItlCll 1111.11 1]9M! R19Aq 710931 RA"" ipa E�e1,x>•[rtnrdaYc 43/.12 10iJG 937,93 an 94eeN,e-1Ya yq.gm�l.+n ]W.9 1ih1 S.gIILTO 0 qe�e-lYA tus uW 9 Raw b7anue • wsm.M aiA dUe 1433 313 OW1MRa-e,1111M RMae, taUl M/11 aNmtueaAle Aaeef ,d9.p 106.Tb i9W8G T,OAS]9 myv-atria e1a.aT AM117 T 1r WMnes LPI.G1 NIAP 19W 1016.11 T.1At.,1 ChahMMertleR n-1 1190 }eavl! kPinMV We��Psunigd Pi05 i90.W 1399196 Y1q.11 ]lYn.gl 15611F9 11786.79 311N.Y1 ,S93td9 taC Fr1.1..f„h t11q�1 1N34 WOY3 IeMM dtt.M RJ3fL3{ �PH^gd 1116.91 1,010.,r lewk ' ea]T.a] —1 111111 I.M. a4Tr,,m Rey,hnN M.Inkanwc-Siwp6*,p,d Sgylln ftlb3 SS.T1 401 ]65.31 nrPRylMa m]e Tq.r T—I 111.11 ]38.13 mm 13GYfa ]P66,.,1 19H9.iq 11099.71 MATff ]0641P PA&M1 idIFw1101/-,A[b WAftp Strong Evidence that Outrigger Fuel Charges are being Coded to NAC General Account 2016 Partial List of Away Events for Outrigger 2011-2016 Only $30,127 in Outrigger Fuel Use despite all of the chase boat use, truck use for away trips and NAC events Outrigger Fuel Use 2015 2015 $4294.35 $7748.77 2016 Santa Barbara San Diego Dana Point San Diego San Diego Santa Barbara New York City San Diego Columbia Gorge Long Beach Dana Point San Diego Oceanside Catalina Catalina Iron Man Oahu Kauai Molokai Kona Santa Cruz San Onofre San Diego Arizona San Diego Redondo Beach Salton Sea Capital Equipment and Maintenance Burden on Jr Rowing for: Launch, Engines, Rowing Machines (Ergs) • Launches • Jr Rowing pays for all launches and engines purchased • Jr Rowing pays for almost all of the fuel • Jr Rowing pays for repair of launches • All other programs use the launches • Jr Rowing does not receive income when launches are rented • Trailers • Jr Rowing pays for Rowing trailers and repairs that are being used to transport Puakea Boats • Ergs • Jr Rowing pays for purchase and repair and maintenance of ergs • All other programs use the ergs • Erg classes are taught with no income to Jr Rowing for the use of the equipment they have paid for and maintain Picture of Handout from Parent Meeting Sept 2015 Billy presented this handout to parents and told them they need to raise money to fund this list. Some items on the list had already been paid for. Note: the amounts do not even add up correctly. Total should have been $321,800 Fundraisin Wish List 2015-15 Season GIRLS Hudson Demo $32K + $800 ish shipping (AC - Charles trailer) Hudson New 39K+ $2K ish shipping Nov?) $73.8K due Oars ? $- 177,800. SHARE VespollQuad 1 $28 -SK Vespoli Quad 2 $28,5K WK PAIDI Oars ? $ SHARED 8 Stillwater Launches $144K Boat parts Trailer Repairs $�7 Launch Repairs $? Boat/Oar Racks $�7 Dock Machines/barge $�7 $264,800. ao� Empacher #1 $30K Empacher92 $30K Ernpacher#3 $12K Hudson Demo $104K due Oars 7 $— GIRLS Hudson Demo $32K + $800 ish shipping (AC - Charles trailer) Hudson New 39K+ $2K ish shipping Nov?) $73.8K due Oars ? $- 177,800. SHARE VespollQuad 1 $28 -SK Vespoli Quad 2 $28,5K WK PAIDI Oars ? $ SHARED 8 Stillwater Launches $144K Boat parts Trailer Repairs $�7 Launch Repairs $? Boat/Oar Racks $�7 Dock Machines/barge $�7 $264,800. Interest Expense of carrying Credit Card Balances $14,708 in fees for 2011-2016 lydgreSt 2011 2012 2913. MA 2m 101W Res Cher$ed 250.16 103.50 193.12 770.97 235.84 187,50 4741A9 Fees Chargis arY (Orelgn trmta don %as merest charged 3,603A4 1,206.26 2,046.80 2,562.57 2,721.63 2,547.74 14,703A6 Kt Rate 12.24% 12.24% 12.24% 22.24% 12.49% 12.74% Oe 50jact to IntereA Rate 92,496.83 16,844.77 4,S96.99 74,084.25 4,242-65 33,30545 Website Coming Soon For ease of additional communication, we will be posting the following information to a registered website: — June 2017 Jr Rowing Parent Group Letter to the NAC Board — The Audit — This Presentation EXHIBIT H Anthony Chaves From: Chrissie Emmel <ehrissieemmel@gmail.com> Sent: Thursday, March 22, 2018 10:16 PM To: Bill Grant; Scott Richter Cc Kathy O'Kelley; Donna Warwick; Anthony Chavos; Bill Applegate; Bridget Skinner; Bruce Ibbetson; Caroline Taylor; Greg Collins; JONATHAN VANCLEAVE; Jack Choumas; James Netzer; Jason Gendron; Jim Warmington 1r.; Jim Warmington Sr.; Joel Kew; John Warwick; Laura Choumas; Marc Foster, Matt White; Meredith Cagle; Pat Rolfes; Sean Ellis; Steve Patterson; Sue Applegate; Susan Skinner; Suzanna Richter; Thor Johnson; YaYa;.lisajohnson917@gmail.com; cfleming@kbrcinc.com; dag2205@sbcglobal,net; zip; Paul Tobin; Liz Ewanick; Jock Marlo Subject: RE. Memo re: NAC Director Selection Dear Bill, While it's true that as the sixth Executive Director of the NAC, Billy Whitford has seen the Junior Rowing program develop and grow, we also know that rowing throughout the United States continues to grow at a rapid pace, as well. The founders who helped build the NAC (Billy Whitford being one of them), have more to do with that success than just one individual. The real people who have built this program since the beginning and should get the credit are the coaches. Recently, the Junior Rowing program has been taken to a whole new level by the leadership, business acumen, financial accountability and transparency provided by Pat Rolfes. He has been able to achieve this despite Billy Whitford. As the Junior Rowing liaison for the Board, I'm sure that you are privy to the interference and roadblocks that Billy continuously throws in Pat's path which ultimately does filter down to the coaches and then to the kids in the program. To think that the kids are not being affected by what's going on at the Board level is simply not true. The retaliation and manipulative behavior that Billy has been dishing out to Pat for the past two years, is a continuation of the same bullish management tactics that he used on the coaches for years. The only difference now is that Pat has positioned himself as the guardian of the coaches and kids and takes the hits from Billy himself. You also know that the NAC had to pay $25,000 to a law firm to address labor issues caused by Billy's treatment of certain Junior Rowing coaches. My understanding is that the findings of the legal team hired by the NAC resulted in the Board being forced to vote to remove Billy from any management of Junior Rowing coaches. So, I am shocked to hear you say that the success of the programs at the NAC are due to the efforts of Billy Whitford. In the past 3 and half years, I have witnessed Billy drive wedges between the Junior Rowing coaches and create divisiveness between the Junior Rowing program and other NAC programs. it's been proven that funds have been stripped from the Junior Rowing program to support the NAC's financial inefficiencies and illicit activities that the Board has turned a blind eye to for years. This is not the first time that Junior Rowing parents have voiced these concerns, however it is the first time that so many of the concerns being voiced have hard evidence and proof of the wrongdoings going on. Some of the examples of the wrongdoing are • $227,000 stripped from the Junior Rowing program which was proven by the Hanzich financial analysis report. Current use of Junior Rowing funds being used by Billy Whitford to cover NAC General's cash flow problems upwards of $80,000, To Billy Whitford's own admission, 4 International 45 -foot shipping containers filled with Puakea Designs (a for- profit company) canoes were offloaded on Newport Beach City and NAC property for distribution. • To Billy Whitford's own admission, Puakea Designs (a for-profit company) operated a paddle manufacturing business out the NAC shop. • To Billy Whitford's own admission, he allowed WOW to pay NAC coaches in cash, under-the-table and off -the - books, while iilegally avoiding all payroll taxes. • To Bitty Whitford's own admission, he purchased, installed and used an illegal hidden spy microphone in the NAC Boardroom. With all of these recent examples of wrongdoings, the Board has failed to hold Billy accountable fior any of these actions that put the organization at risk. As some of the Board member's sole purpose seems to be to protect Whitford at all costs and your statement that Bruce and Donna as evil people looking to "burn the NAC to the ground," it Is clear to me that you are part of the problem and not the solution, as I originally hoped you would be. Your weak leadership and lack of responsible fiduciary oversight is beyond disappointing and is now to the point of disgust. The idea that you will not give up that leadership nor allow this organization to vote for its own Board is reprehensible and makes me wonder where the dead bodies are buried. I know that certain members of the Board have stated that they are counting on this group of parents to age out and disappear, but rest assured that we aren't going anywhere. Chrissie Emmel EXHIBIT I Chrissie If you would tike to discuss the items that you brought up in person or by phone I would be glad to meet. We will go through them individually and 1 can provide the facts that you may not be aware of. 1 am not going to take the time to write a response and all the issues and specifics in an a mail. Please advise. Bill Grant EXHIBIT J Anthonv Chavos From: Chrissie Emmet <chrissieemmel@gmaii.com> Sent: Friday, March 23, 2018 11:46 AM To: Donna Warwick; Sean Ellis; Bill Grant <vets4pets@aol.com Cc: Scott Richter; Kathy O'Kelley; Anthony Chavos; Bill Applegate; Bridget Skinner; Bruce lbbetson; Caroline Taylor; Greg Collins; JONATHAN VANCLEAVE; Jack Choumas, James Netzer; Jason Gendron; Jim Warmington Jr.; Jim Warmington Sr.; Joel Kew; John Warwick; Laura Choumas; Marc Foster; Matt White; Meredith Cagle; Pat Roffes; Sean Ellis; Steve Patterson; Sue Applegate; Susan Skinner; Suzanna Richter; Thor Johnson; YaYa; lisajohnson917@gmail.com; Curt Fleming; dag2205@sbcglobal.net; zip; Paul Tobin; Liz Ewanick; Jock Marlo; Rose Casler; Mike & Jen Bryant; egraustake@gmail.com, gkallins@mac.com Subject: RE: Memo re: NAC Director Selection Attachments: PG NAC Mgmt Concerns to BOD 20160630[2700].pdf M First of all, I would like to commend you for taking the time to answer a number of the emails on this chain. I'd also like to thank you for your offer to meet and I'd be happy to take you up on it. Just name the time and place and I'll be there, However, for the purpose of clarity and transparency, I would like you to respond in writing to the items I brought up. You have a perfect opportunity and forum to address any misconceptions you believe all of us have. We'd all like the facts and have been asking for solutions from the Board since the original parent letter presented to the Board, dated June 30, 2016 (see attached). To the Board's credit, some of the issues stated in the Juane 2016 letter have been addressed. However, it took Donna and Bruce forcing exposure to make this happen. I do have to state that it seems funny that the Board had to vote to NOT allow for-profit companies to continue to manufacture and distribute their products at the NAC, but at least the Board took action. In an effort for me to be part of the solution, if you find the explanations too long and daunting to write, I'd be happy to meet with you and then communicate your answers back to these interested parties. The Board's lack of communication and transparency in the last two years needs to stop and the actual truth needs to come out to everyone. Making statements about "facts that you may not be aware or and incorrect information being disseminated could be dismissed once and for all. Unfortunately, the majority of the Board and Billy Whitford continue to allow this method of partial truths and spun explanatlons to illicit activities and financial inquiries while skirting direct questions and the real . issues. So, I'm excited for the opportunity that you're offering to help bring out the truth and start the process to go down the path of real transparency for the NAC. I believe this will ultimately bring real healing and hopefully, redefine your legacy and leadership role as the President of the NAC Board of Directors. Chrissie Emmel 949-285-3292 EXHIBIT K From: Bill Grant <vets4pets@aol.com> Date. May 15, 2018 at 6:10:56 PM PDT To: Chrissie Emmel <chr1ssieemmeIP1zmail.com5 Cc: Pat Rolfes <pat@newoortaouaticcenter.corn> Subject: Re: Bill Grant's responses to ernai€ dated 3/22/18 Chrissie We definitely need to meet. There are a number of statements contained in your document that I do not recall making. Reading your handwritten notes will not change my opinion. You Pat and I can try to meet next week if possible to discuss this. Thanks Bill Grant Sent from my !Phone On May 15, 2018, at 2:03 PM, Chrissie Emmet <chrissleemmelftmail.com>wrote: Dear Bill, Please see all your answers in blue. Thank you for letting me be a part of the solution in getting this information out to bring transparency and start the healing process to bring the NAC back together. I think this step will go a long way towards this common goal. Attached are my hand written notes from our meeting on March 29, 2018. First of all, I would like to commend you for taking the time to answer a number of the emails on this chain. I'd also like to thank you for your offer to meet and I'd be happy to take you up on it. Just name the time and place and I'll be there. However, for the purpose of clarity and transparency, I would like you to respond in writing to the items I brought up. You have a perfect opportunity and forum to address any misconceptions you believe all of us have. We'd all like the facts and have been asking for solutions from the Board since the original parent letter presented to the Board, dated June 30, 2016 (see attached). To the Board's credit, some of the issues stated in the June 2016 letter have been addressed. However, it took Donna and Bruce forcing exposure to make this happen. I do have to state that it seems funny that the Board had to vote to NOT allow for-profit companies to continue to manufacture and distribute their products at the NAC, but at least the Board took action. In an effort for me to be part of the solution, if you find the explanations too long and daunting to write, I'd be happy to meet with you and then communicate your answers back to these interested parties. The Board's lack of communication and transparency in the last two years needs to stop and the actual truth needs to come out to everyone, Making statements about "facts that you may not be aware of and incorrect information being disseminated could be dismissed once and for all. Unfortunately, the majority of the Board and Billy Whitford continue to allow this method of partial truths and spun explanations to illicit activities and financial inquiries while skirting direct questions and the real issues. So, I'm excited for the opportunity that you're offering to help bring out the truth and start the process to go down the path of real transparency for the NAC. I believe this will ultimately bring real healing and hopefully, redefine your legacy and leadership role as the President of the NAC Board of Directors. Dear Bill, I appreciate the time you took to meet with Pat and me last Thursday. Per our discussion, I have typed up the notes I made when you answered the questions addressed in my email. As discussed, I believe that disseminating this information will go a long way towards transparency and ultimately, the healing of the NAC. Dear Bill, While it's true that as the sixth Executive Director of the NAG, Billy Whitford has seen the Junior Rowing program develop and grow, we also know that rowing throughout the United States continues to grow at a rapid pace, as well. The founders who helped build the NAC (Billy Whitford being one of them), have more to do with that success than just one individual. The real people who have built this program since the beginning and should get the credit are the coaches_ Recently, the Junior Rowing program has been taken to a whole new level by the leadership, business acumen, financial accountability and transparency provided by Pat Rolfes. He has been able to achieve this despite Billy Whitford. As the Junior Rowing liaison for the Board, I'm sure that you are privy to the interference and roadblocks that Billy continuously throws in Pat's path which ultimately does filter down to the coaches and then to the kids in the program. To think that the kids are not being affected by what's going on at the Board level is simply not true. The retaliation and manipulative behavior that Billy has been dishing out to Pat for the past two years, is a continuation of the same bullish management tactics that he used on the coaches for years. The only difference now is that Pat has positioned himself as the guardian of the coaches and kids and takes the hits from Silly himself. Bill stated: The recent success and financial stability of Junior Rowing is due to Pat Rolfes. Pat has done a great job making Junior Rowing financially stable and has had great success raising money for new equipment and paying off debt. As Board liaison to Junior Rowing, I'm aware of Billy's efforts to insert himself in the operations and management of Junior Rowing and that Silly continues to throw up roadblocks that challenge Pat's efforts to effectively run the program. You also know that the NAC had to pay $25,000 to a law firm to address labor issues caused by Billy's treatment of certain Junior Rowing coaches. My understanding is that the findings of the legal team hired by the NAC resulted in the Board being forced to vote to remove Billy from any management of Junior Rowing coaches. Bill stated: The Board hired Snell and Wilmer who interviewed the Junior Rowing coaches and 4 office staff employees. Snell and Wilmer recommended that Billy not be involved in the management of the Junior Rowing coaches. It was twice voted by the Board that Pat run Junior Rowing and Billy have no involvement with the coaches and the management of the program. I would like to restructure management reporting so that Pat, as the Director of Junior Rowing, reports directly to the Board, not Billy Whitford. Currently, we need a two-thirds Board vote to accomplish that. With our current Board, I don't think I can get the votes. So, I am shocked to hear you say that the success of the programs at the NAC are due to the efforts of Billy Whitford. In the past 3 and half years, I have witnessed Billy drive wedges between the Junior Rowing coaches and create divisiveness between the Junior Rowing program and other NAC programs. It's been proven that funds have been stripped from the Junior Rowing program to support the NAC's financial inefficiencies and illicit activities that the Board has turned a blind eye to for years. This is not the first time that Junior Rowing parents have voiced these concerns, however it is the first time that so many of the concerns being voiced have hard evidence and proof of the wrongdoings going on_ Some of the examples of the wrongdoing are $227,000 stripped from the Junior Rowing program which was proven by the Hanzich financial analysis report_ Bill stated: Yes, the Hanzich report is correct and the money was taken from the Junior Rowing program to pay for other NAC operational expenses and other NAC programs. The money was not taken from the NAC and used for anyone's personal use. It was used by the NAC for the people it serves. Current use of Junior Rowing funds being used by Billy Whitford to cover NAC General's cash flow problems upwards of $80,000. Bill stated: Yes, this is a problem and it is still occuring today. The definition of insanity is doing the same thing again and again and expecting a different result. The NAC General cannot continue to run at a deficit. General needs a "float or reserve and each program must pay for itself. There are checks and balances in place that haven't been followed. They will be followed now. With the addition of TAG, who has been hired as our Controller, and Caroline, there will be new controls and protocols in place to ensure proper coding and accounting. Also, we (Greg Collins, Jim Netzer, Pat Rolfes and Bill Grant) are developing a new allocation system to make sure all of the NRC programs help support NAC General and it's reserve fund. To Billy Whitford's own admission, 4 International 45 -foot shipping containers filled with Puakea Designs (a for-profit company) canoes were offloaded on Newport Beach City and NAC property for distribution. Bill stated: Yes, this did occur_ The Board voted to stop all containers from being dropped at the NAC. Yes, NAG employees and resources were used to receive the deliveries and distribute the canoes Yes, it jeopardized the NAC's 501(c)(3) status. I do still question if this was a harmful decision on Billy's part. Other companies have utilized the NAC in the past for dropping off boats and even UPS seasonal distribution. To Billy Whitford's own admission, Puakea Designs (a for-profit company) operated a paddle manufacturing business out the NAC shop. Bill stated: Yes, this occured and I am aware that it financially impacted the NAC. It's evident now that shop expenses have substantially dropped. I'm curious to find out what that number is exactly. The Board voted to shut down paddle making in the shop for for-profit companies_ To Billy Whitford's own admission, he allowed WOW to pay NAC coaches in cash, under-the-table and off -the -books, while illegally avoiding all payroll taxes. Bill stated: Yes, this is true. A lot programs at the NAC start out off the books as a cash business. Middle School Rowing is another example of this. Coaches were paid in cash and it morphed into a legit program and has been absorbed into Junior Rowing. To Billy Whitford's own admission, he purchased, installed and used an illegal hidden spy microphone in the NAC Boardroom. Bill stated: Yes, he did. Billy told me that he originally had the microphone installed because of a Drug Rehab group that was using the NAC classroom. He told me that the person in charge of the group gave him permission to utilize the hidden microphone. The Board still needs to meet in Executive Session over this, but the police report states that the wires from the microphone to the computer were cut midway up in the rafters. Also, NAG staff employee, Mark Tedros, who installed the microphone at Billy's direction told us the same thing. Additionally, I do think that the coaches who were interviewed seemed very credible about their recollection of the microphone being active and Billy listening in on conversations in the classroom. Boat Repair Cash Business Yes, this occured and I am aware that it financially impacted the NAC. It's evident now that shop expenses have substantially dropped. I'm curious to find our what that number is exactly. The Board voted to shut down the boat repair in the shop. With all of these recent examples of wrongdoings, the Board has failed to hold Billy accountable for any of these actions that put the organization at risk. Bill stated. Billy did run the cash shop repair and paddle making businesses to help people out at the expense of the NAC, but I believe that Billy did not personally benefit from these businesses. Billy has been running the NAC for 20 years_ While I agree that he needs help on running the financials of the organization, I'm not sure what else we should hold him accountable for. I believe things need to be restructured, but I don't want to take away Billy's identity in the process. As some of the Board member's sole purpose seems to be to protect Whitford at all costs and your statement that Bruce and Donna as evil people looking to "burn the NAC to the ground," it is clear to me that you are part of the problem and not the solution, as I originally hoped you would be. Your weak leadership and lack of responsible fiduciary oversight is beyond disappointing and is now to the point of disgust. The idea that you will not give up that leadership nor allow this organization to vote for its own Board is reprehensible and makes me wonder where the dead bodies are buried. I know that certain members of the Board have stated that they are counting on this group of parents to age out and disappear, but rest assured that we aren't going anywhere. Chrissie Emmel Chrissie Emmel 949-285-3292 <Meeting [dotes 3-29-18 -Grant, Rolfes, Emmel[5944].pdf> APD e W O -V 6aucD hi -- be- V- 7 AWN `lam tT �a P�7�1� ry7 Pig C7-E7'p 1111 W5 7VF ojk I'' HA-' r—vtsl ��) 63) S�rfi� w m, 4*v-n46,02- 1-77iLt,y --,nh9 I -It 6�i✓� Pic-►v��55 � �! SSW Cv- I &,10 (11415 --7> 05 r Q � WA --r> R � � cry lN Gf,�,u �.co6m YNAt, D P) -TliA--r �3 1 L L" - l 0 6"r From: Chrissie Emmel Sent: Thursday, March 22, 201810:16 PM To: Hill Grant; Scott Richter Cc: Kathy O Kelley; Donna Warwick; Anthony Chavos; Bill Applegate; Bridget Skinner; Bruce Ibbetson; Caroline Taylor, Greg Collins; JONATHAN VANCLEAVE, Jack Choumas; .tames Netzer, Jason Gendron; Jim Warmington Jr.; Jim Warrnington Sr.; Joel Kew; John Warwick, Laura Choumas; Marc Foster; Matt White; Meredith Cagle; Pat Rolfes; Sean Ellis, Steve Patterson; Sue Applegate; Susan Skinner, Suzanna Richter; Thor Johnson; YaYa; llsajohnson917ftrnail.com; cfleming@kbrdnc.©om; dag2205@sbcglobal.net; zip; Paul Tobin; Liz Ewanick; Jock Mario Subject: RE: Memo re: NAC Director,Selection Dear Bill, While it's true that as the sixth Executive Director of the. NAC, Billy Whitford has seen the Junior Rowing program develop and grow, we also know that rowing throughout the United States continues to grow at a rapid pace, as well. The founders who helped build the NAC (Billy Whitford being one of them), have more tor do with that success than just one Individual. The real people who have built this program since the beginning and should get the credit are the coaches. Recently, the Junior Rowing program has been taken to a whole new level by the leadership, business acumen, financial accountability and transparency provided by pat Rolfes. He has been able to achieve this despite Billy Whitford. As theJunior Rowing liaison for the Board, rm.sure that you are privy to the interference and roadblocks that Billy continuously throws in Pat's path which ultimately does filter down to the coaches and then tothe kids in the program. To think that the kids are not being affected by what's going on at the Board level is simply not true. The retaliation and manipulative behavior that Billy has been dishing out to Pat for the past two years, is a continuation of the same bullish management tactics that he used on the coaches far years. The only difference now is that Pat has positioned himself as the guardian of the coaches and kids and takes the hits from Billy himself. You also know that the NAC had to pay $25,000 to a: law firm to address labor issues caused by Billy's treatment of certain Junior Rowing coaches. My understanding is that the findings of the legal team hired by the NAC resulted in the Board being forced to vote to remove Billy from any management of Junior Rowing coaches. So, I am shocked to hear you say that the success of the programs at the NAC are due to the efforts of Billy Whitford. In the past,3 and half years, I have witnessed Billy drive. wedges between the Junior Rowing coaches and create divistveness between the Junior Rowing program and other NAC programs. It's been proven that funds have been stripped from the Junior Rowing program to support the NACs financial inefficiencies and illicit activities that the: Board has turned a blind eye W for years. This is not the first time that Junior Rowing parents have voiced these concerns, however It Is the first time that so many of the concerns being voiced have hard evidence and proof of the wrongdoings going on. Some of the examples of the wrongdoing are • $227,000 stripped from the Junior Rowing program which was proven by the Hanzkh financial analysis report. Current use of Junior Rowing funds being used by Billy Whitford to cover NAC General's cash flow problems upwards of $80,000. -;' '0 0YOMt-tom '~r-V "IT 441 1 hrl -:0, Tnkc -ia F -iw , P� ZV7 & ' rte, 1S ells 6 S A -?J r bor7��,. r - {Zunl -t'N� �-4. u� � �t sT►rJ� 1 -.Cb e��� -cam teras wr�o iso c6 ->i - e tuY - /3/tLy - Sze /747S '77 i Ai WN 4- W 4 SV,,J5 -rkS ?AjC� tj M -V -Tz) -D eVO-6r Pr FLep-j- -0.22--l' M d (d t -h fl 4p - fIr IS Ik '. I aF6 (26t4�-LWr 0 , br-1--i a ->y Ti -t-6 ealn�� .-A. -DT- T14E &Nil e -e- k i-- I V' -A &-I 'n+t' cxvv&P6 wlevz v"n Coil?I�e-Lz- 6-f- rr- LAVIV T.7 EXHIBIT L NAC NEWPORT AOUATIC CENTER Dear Mr. Rolfes: This correspondence shall confirm your termination of employment from The Newport Aquatic Center ("NAC") effective August 1, 2018. NAC has recently received reports of your alleged improper conduct and violations of NAC policies. As a result, we have conducted an internal review and investigation into these reports and your general performance in the role of Director of Junior Rowing. In its review and investigation, NAG made the decision to terminate your employment following a determination that you violated NAC policies and engaged in unprofessional conduct, including, but not limited to, the following: • In violation of a directive from NAC's Executive Director, you permitted Mr. D'Antoni, and Ms. Morcom to drive vehicles on behalf of NAC; o You were, informed on multiple occasions, including via email in April 2017, January 2418 and February 2018, that Mr. D'Antoni was limited to a "non -driving role for the remainder of the policy" by NAC's insurance and that Ms. Moreom based on her experience and driving record, was not permitted to operate vehicles on behalf of NAC; o Despite this fact, we have learned that you permitted each of the foregoing individuals to drive on behalf of NAC on numerous occasions; • You recently advertised for the position of the Varsity Girls Junior Rowing Head Coach without approval of the Executive Director. Following your prior premature posting for the Varsity Girls Junior Rowing Head Coach position at the end of the 2017 Junior Rowing season, you were previously warned and specifically instructed that you must receive prior approval from the Executive Director before posting for positions with. NAC; • You failed to take all steps to ensure the safety of NAC members, including: o Permitting NAC members to engage in fist fights in your home, which you taped and posted to social media; o Failing to alert NAC management and/or the proper authority when you were informed that an NAC member had been subject to potential abuse, including an alleged rape; o Failing to secure adequate adult supervision for the Junior Rowing Team, including a female supervisor or chaperone for four minor girl team members; 7 Whitecliffs Drive Newport Beach, CA 92660 (949) 646-7725 • You provided false information to the Board of Directors, indicating that NAG Junior Rowing Team members behaved appropriately during a trip, despite complaints from the hotel manager that the Junior Rowing Team members were inadequately supervised and had engaged in inappropriate behavior such as viewing adult entertainment in public, excessive noise, and various other public disturbances; • You allowed an outside nutritional sales person to give a presentation, including marketing of dietary supplements, to minors without the advance knowledge or approval of either parents or the NAC; and NAC has received complaints that you were under the influence of alcohol at numerous regatta races. The aforementioned conduct amounts to inappropriate behavior in violation of NAC policies, insubordination and behavior that does not meet the high standards for NAG employees. Further, the discussed conduct places the safety of Junior Rowing members, our relationship with their parents, and NAC's reputation in jeopardy. As a result, your employment with NAC is being terminated immediately. Along with this letter, you are being provided your required termination documentation, including final pay. Please do not hesitate to contact me with any questions. Billy Whitford Executive Director By signing below, I acknowledge that l have received, read, and understanding the above notice of termination. Patrick Rolfes 1 Whitecliiffs Drive Newport Beach, CA 92660 (949) 646-7725 EXHIBIT M r RiEWPORT AQUATIC CENTER ------------- Greg Collins - NAC Board Member William Grant - NAC Board Member Bruce lbbetson - NAC Board Member James Netzer - NAC Board Member Steve Patterson - NAC Board Member Jon Van Cleave - NAC Board Member Donna Warwick - NAC Board Member August 3, 2018 RE: PAT ROLFES' WRONGFUL NAC TERMINATION f RETALIATION BY BILLY WHITFORD I WHISTLEBLOWER VIOLATIONS Dear NAC Board of Directors, This letter is for the NAC Board of Directors only and is to be kept confidential. For your reference„ please see the attached termination letter presented to me by Billy Whitford on August 1,. 2018. 1 do not accept this notification of termination based on the specific allegations described in the body of the letter, among other things, as well as the fact that it is in violation of Article IV, Section 2A of the current and updated 2094 NAC Bylaws, as. well as Article V, Section 2A of the 1989 NAG Bylaws. l am happy to refute all points Independently, many of which were investigated and proven to be false at the time of initial allegation, which makes Mr, Whitford's repeated publication of them malicious. Additionally, I feel his attempt to terminate me has perrnanen#iy damaged my reputation. I also believe that the basis of this termination is direct retaliation by Billy Whitford in response to my knowledge, and repotting of his wrongdoings to the Board. As you are all aware, and as I have documented and reported to the Board multiple times, Billy Whitford has continued to target, undermine, obstruct and treat tare unfairly in comparison to other NAC employees. Contrary to the statements in the termination leiter, my performance has been outstanding, and in fact, many of you have acknowledged my successes and performance directly to me, in emails, and at Board meetings. To recap my job performance, under my leadership: • the Junior Rowing program increased in both revenue and profitability • the Junior Rowing program established financial aid procedures and protocols • the Junior Rowing program awarded a record amount of financial aid • I established two annual fundraising events, both with increasing year -over -year revenues I Whiteclrff Drive Newport Beach, C4 92660 (949)646-7725 • the Junior Rowing program generated record setting fundraising Income • a record number of athletes were placed into college • a record number of athletes were awarded college financial scholarships • Junior Rowing increased its seasonal regatta participation to 11 • the Junior Rowing program grew to a $1.176 million program and it operated approximately 6.5% UNDER budget for expenses while generating net income 45% over budget, creating a stable cash position for the Junior Rowing program • the ,Junior Rowing program profited $30,000 from the Middle School Rowing program that prevlously dict not bring any revenue to the NAC • 1 changed the organizational structure and in the process created a more cohesive and healthy environment for our athletes and coaches • all four of our teams saw record setting success in competition, including a National Championship title I brought complete transparency to the Junior Rowing program's financials • 1 was asked to participate in, and was supportive of, the new NAC allocations l organized the Junior Rowing parents in record numbers to help support the athletes and coaches throughout the season 1 brought in corporate sponsorship donations I brought in corporate business and revenue to NAC general • Per the request of Bill Grant, I helped with the overall financials analysis of the NAC and its' programs and reported it to the Board Prior to my appointment as Director of Junior Rowing, the Hoard was confronted with numerous complaints about Billy Whitford's financial mismanagement and misappropriation of Junior Rowing funds and his failure to properly manage the Junior Rowing coaches. In direct response, to the complaints about Billy Whitford, the Board created the position of Director of Junior Rowing and i was_ hired with the Board's. unanimous approval: In comparison to my stellar record, Billy Whitford's job performance has been and is cause for alarm, which I believe has permanently damaged the reputation of the NAC. In my position as Director of Junior Rowing, I have direct knowledge of and/or been witness to the following examples of misconduct: • Removing over $200,000 out of the Junior Rowing program over 5 years, as identified by the. Hanzich financial analysis report Threatening employee's jobs and withholding paychecks Discrimination, harassment, and retaliation of a female NAC employee • Reports of degrading and belittling of female NAC employees • Not operating the NAC in a fiscally responsible manner • Assault and battery of a NAC employee • Using improper language while verbally accosting a NAC employee. • Causing the Board to hire Snell & Wilmer at the expense of $25,000 to investigate improper management behavior • The Snell & Wilmer report shows that Billy Whitford was not credible In comparison to the other NAC employees who were interviewed and recommended that Billy Whitford have no management or control over the Junior Rowing Program. Billy Whitford admitted to the felony offense of installing and using a hidden spy microphone. 1. Whitecliff Drive Newport Beach, CA 92660 (94 9) 546-7725 • During the investigation of the hidden spy microphone, the Board task force found the coaches credible in their reporting of Billy Whitford listening to conversations while using. the hidden microphone. • The Board task force also reported that. Pat Gleason, a NAC employee, witnessed the recording and use of the hidden spy microphone. The Board task force found Pat Gleason extremely credible in their investigation. • Billy Whitford has jeopardized the NAC's nonprofit status by allowing multiple for profit . businesses to operate at the NAC. • Billy Whitford admitted to allowing Puakea Designs, a for profit company, to utilize NAC employees and assets to offload and distribute (4) 45 foot international shipping containers full of outrigger canoes on NAC and City of Newport Beach property • Billy Whitford admitted to allowing Puakea Designs, a for profit company, to utilize NAC assets to manufacture paddles in the NAG shop with no money received by the NAC to offset Its expenses • As identified by ex -Board member; Susan Skinner, Billy Whitford operated.a cash -only boat repair business out of the NAC shop in which no money was received by the NAC to offset its expenses • Billy Whitford consistently undermined me to the Junior Rowing coaching staff that I manage • Billy Whitford falsely reported information about a Junior Rowing family to Newport. Harbor High School, damaging the NAC's and the family's reputations, while putting the NAC at risk for a lawsuit • Billy Whitford consistently showed favoritism towards WOW over Junior Rowing, creating animosity between the two programs. Examples of this are his reassigning the blue trailer to W. OW and changing the equipment agreement at the expense of the kids • Billy Whitford misappropriated Junior Rowing restricted donated funds from the, Classy campaign to fund, in part, nort- Junior Rowing costs and expenses. The misuse of the Classy funds is illegal under California nonprofit taw • At the 2015 Back--to-Rowing night Billy Whitford threatened the parents with "locking up boats" if the parents couldn't fundraise $250,004, Irreparably damaging the NAC and leading to exposure of financial mismanagement • Prior to the Middle School Rowing program being assigned to me to manage, Billy Whitford allowed Middle School Rowing to operate on a cash basis.. The revenue generated was. never received by the NAC • Since the exposure of all the excessive expenses at the NAC, there has been a dramatic reduction in expenses, specifically in food, gas and shop expenses • Billy Whitford consistently made up new NAC policies to fit his agenda. Prior to enforcement of these policies, there was no disclosure, approval by the Board or publication of them. • Billy Whitford inappropriately chastised me in a recent email when l questioned a male superior and his female subordinate regarding a romantic relationship between the two. of them. He purposely included these two coaches, that i manage, in his email, and never addressed the restructuring of reporting to alleviate the potential liability that their relationship Gould bring upon the NAC. • It has been reported to me that Billy Whitford permits NAC launches for personal use. One example of this is Billy Whitford allowing Jill Clapp, a farmer Junior Rowing coach, the continued use of a NAC launch and fuel to conduct private lessons with a Sea Base masters member, free of charge to Jill, 1 Whitectiff Drive' Newport Beach, CA 92660 (949) W4 7725 • It was reported to me that Billy Whitford conducted himself inappropriately and has subjected the NAC to potential claims of discrimination and harassment with a female staff member by offering her a place to stay, money, and communicating to her that he loved her, making her feel extremely uncomfortable. As Director of Junior Rowing, I notified the Board of these claims via email on multiple occasions and the Board failed to take any action • it was reported to me that Billy Whitford undermined me to a female staff member within her first hour of her employment at the NAC, stating that "Nick [D'Antonij and Pat [Rolfes] do not have your best interests in mind. Only I do. You don't have to listen to Pat because i will find you a female Director of Rowing." As Director of Junior Rowing, I notified the Board of these claims via email on multiple occasions. and the Board failed to take any action • Billy Whitford discriminated against a female coach by not allowing her to be trained for trailer driving: at the some time as two lower levet male coaches were trained • Billy Whitford knowingly allowed the NAC WOW program to pay dues and Junior Rowing coaches cash, under-the-table and off -the -books, putting NAC staff and Board members at risk with the IRS for tax evasion and jeopardizing the NAC's nonprofit status The above comparisons in job performance are a glaring indication that I am being retaliated against. To say that I was terminated based on my job performance is not only groundless, but ridiculous in nature, especially when compared to Billy Whitford's job performance. The Board has consistently failed to hold him accountable for his job performance, and has not acted on my numerous and well documented instances of retaliatton by Billy Whitford against me and others. The Board has repeatedly failed to take steps to protect.me from retaliation by Billy Whitford as outlined herein. For example, the NAC has: no effective whistleblower policy and when I reported to the Board many of the above referenced points, some members of the Board leaked that confidential information directly to Billy Whitford., thus causing additional harm and retaliation towards me. As you are all aware, I have proof of this fact and have communicated to all of you with virtually no response and no steps being taken by the Board to rectify this abusive situation. I urge the Board to fulfill their legal duty to act as proper fiduciaries to the organization' and to prevent further mismanagement, and in this case the retaiWion directed towards me by Billy Whitford. Additionally, I belleve that Billy Whitford's termination of me is in direct retaliation for my truthful Declaration submitted in conjunction with the ongoing lawsuit regarding the financial mismanagement of the NAC. I am requesting that the Board formally confirm my continued employment and Issue me a notice of retraction of Billy Whitford's Aug 1, 2018 termination letter effective immediately, with the following notable changes: • 1 want the Board to re -implement the recommendation by Snell & Wilmer that 1, as the director of Junior Rowing, am responsible for the Junior Rowing staff and Billy Whitford Is not to be Involved with the management and/or the decisions regarding its staff. • 1 report directly to the Board with no Involvement of Billy Whitford in the capacity of my position as Director of Junior Rowing or the staff that I manage, including hiring and/or. firing of the Junior Rowing staff. • 1 will work on an equal level with Billy Whitford in regards to communication of multi -use equipment, facility maintenance and the scheduling of Junior Rowing activities at the NAC facility. 1 Whiteclfff Drive Newport Beach, CA 92660 (949),54C,7725 I am also requesting that the Junior Rowing's operating cash be deposited into a separate bank account and the program run from that account, so it will not be subject to Billy Whitford's commingling, mismanagement and misappropriation of funds, i am more than happy to discuss these solutions for a properly run NAC. I believe these simple . changes will result in fess liability exposure and minimize the damaging financial practices and human resource issues that have been and continue to occur at the NAC, If my suggestions are not adopted, 1 fear the depletion of the program will be inevitable, thus creating less financial benefit for NAC general, Due to the need to fill the Varsity Women's Head Coaching position, as well as the upcoming tryouts and planning for the 2018-2019 Rowing Season, a prompt response to my request is critical to ensuring that the NAC Junior Rowing program can continue on its positive trajectory of growth and success. Therefore, I request an official response from the Board of Directors ' b.y-5:00 PM on Monday, Au ust 62018, If you choose not to address my requests, I reserve the right to take appropriate action to seek resolution to these issues. Go NACI Patrick J Rolfes Director NAC Jr. Rowing Cell; 714-323-2739 1 Whitecliff Drive Newport Beach, CA 92660 (949) 646-7725 2 3 4 5 6 7 8 9 10 11 0 12 � N O m « N aN° 13 W m o a=- 14 O a x=. z 15 w C — � u o d 16 RC Wo uo 17 18 19 20 21 22 23 24 25 26 27 28 HAMPTONHOLLEY LLP George L. Hampton IV (State Bar No. 144433) Colin C. Holley (State Bar No. 191999) Paul X. Tobin (State Bar No. 145286) 2101 East Coast Highway, Suite 100 Corona del Mar, California 92625 Telephone: 949.718.4550 Facsimile: 949.718.45 80 E-mail: ghampton@hamptonholley.com Attorneys for Plaintiffs BRUCE IBBETSON and DONNA WARWICK, derivatively on behalf of NEWPORT AQUATIC CENTER ELECTRONICALLY FILED Superior Court of California, County of Orange 12MI/2017 at 11:02:8 Acyl Clerk of the Superior Court By Ilia \Mzquea,Ceputy Clerf. SUPERIOR COURT OF THE STATE OF CALIFORNIA COUNTY OF ORANGE, CENTRAL JUSTICE CENTER BRUCE IBBETSON, an individual and DONNA WARWICK, an individual, derivatively on behalf of NEWPORT AQUATIC CENTER, a California domestic non-profit public benefit corporation, Plaintiffs, V. DR. WILLIAM GRANT, a.k.a. DR. BILL GRANT, an individual; JON VAN CLEVE, an individual; JAMES NETZER, an individual; WILLIAM WHITFORD, a.k.a. BILLY WHITFORD, an individual; MALIA HOHL, an individual; KELLY THOMPSON, an individual; JOSE JIMENEZ, an individual; MICHAEL SCOTT, an individual; JOHN PUAKEA, an individual; XAVIER BECERRA, ATTORNEY GENERAL OF THE STATE OF CALIFORNIA, as an Indispensable Party; and DOES 1 through 50, inclusive, 4822-6758-0503 v.1 Defendants. Case No. 80-2017-00068851- C U- F R- CJ C Assigned for All Purposes To: JUDGE: Hon. _ Judge Nathan Scott DEPT: VERIFIED COMPLAINT FOR: (1) MISAPPROPRIATION OF FUNDS AND CONVERSION; (2)AIDING AND ABETTING MISAPPROPRIATION OF FUNDS AND CONVERSION; (3) BREACH OF FIDUCIARY DUTY; (4) AIDING AND ABETTING BREACH OF FIDUCIARY DUTY; (5) VIOLATION OF PENAL CODE SECTION 496(a); (6) SELF-DEALING UNDER CAL. CORP. CODE SECTION 5233; (7) APPOINTMENT OF RECEIVER; (8) MANDATORY INJUNCTIVE RELIEF: REMOVE DIRECTORS FROM OFFICE; (9) MANDATORY INJUNCTIVE RELIEF: ENJOIN DEFENDANT WHITFORD FROM NAC PREMISES; AND (10) MANDATORY INJUNCTIVE RELIEF: BYLAWS INVALID. VERIFIED COMPLAINT I Plaintiffs Bruce Ibbetson and Donna Warwick, individually and derivatively on behalf of 2 Newport Aquatic Center allege as follows: 3 PARTIES 4 1. Plaintiff Bruce Ibbetson ("Ibbetson") is an individual residing in Newport Beach, 5 California. At all times relative to the claims herein, Ibbetson has been a resident of Orange 6 County, California, and is a Director on the Board of Directors of Newport Aquatic Center 7 ("Board"). 8 2. Plaintiff Donna Warwick ("Warwick") is an individual residing in Newport Beach, 9 California. At all times relative to the claims herein, Warwick has been a resident of Orange 10 County, California, and is a Director on the Board. 11 3. Xavier Becerra is the duly elected Attorney General of the State of California. As 0 12 such, Attorney General Becerra is charged with the responsibility to supervise and, if necessary, . N a � � a N A 13 take enforcement action against, all of the charitable organizations operating in the State of Sao oma 14 California, including Newport Aquatic Center. Attorney General Becerra is joined herein as an Z=v o A 15 indispensable party to Plaintiffs' claims of "self-dealing" pursuant to California Corporations Code 6. G x q 16 § 5233. W G 17 4. Nominal Defendant Newport Aquatic Center ("NAC") is a California domestic non - 18 profit public benefit corporation. At all times relative to the claims herein, NAC has operated a 19 non-profit business in Orange County, California. 20 5. Defendant Dr. William Grant, a.k.a. Dr. Bill Grant, a.k.a. Bill Grant, ("Grant") is an 21 individual currently serving as both President and as Chairman of the Board. He maintains a 22 residence in Orange County, California. 23 6. Defendant Jon Van Cleave ("Van Cleave") is an individual currently serving as both 24 Treasurer and Secretary and as a Director on the Board. He is a resident of Orange County, 25 California. 26 7. Defendant James Netzer ("Netzer") is an individual currently serving as both 27 Facility Committee Chair and as a Director on the Board. He is a resident of Orange County, 28 California. -2- VERIFIED COMPLAINT 4822-6758-0503 v.l 1 8. Defendant William Whitford, a.k.a. Billy Whitford ("Whitford") is an individual 2 currently employed as the fiill time Executive Director of the NAC. He is a resident of Orange 3 County, California. 4 9. Defendant Malia Hohl ("Hohl") is an individual currently employed as the 5 Bookkeeper of the NAC. She is a resident of Orange County, California. 6 10. Defendant Kelly Thompson ("Thompson") is an individual currently employed in an 7 operational role at the NAC. She is a resident of Orange County, California. 8 11. Defendant Jose Jimenez ("Jimenez") is an individual currently employed in a role at 9 the NAC that includes operating the repair and maintenance shop and performing maintenance 10 duties. He is a resident of Riverside County, California. 11 12. Defendant Michael Scott ("Scott') is an individual formerly employed in an 0 N 12 operational role at the NAC. He is a resident of Orange County, California. r N a W 13 13. Defendant John Puakea ("Puakea") is an individual who is a resident of the State of W a a = - 14 Hawaii. 0 x=° o15 14. Plaintiffs are ignorant of the true names and capacities of the defendants sued herein A. C - � u u x A 16 as DOES 1 through 50, inclusive, and therefore sues those defendants by such fictitious names. W p 17 Plaintiff will seek leave of Court to amend this Complaint to allege the true names and capacities of N 18 these Doe defendants when ascertained. 19 15. Plaintiff is informed and believes, and on that basis alleges, that defendants Grant, 20 Van Cleave, Netzer, Whitford, Hohl, Thompson, Jimenez, Scott, Puakea, as well as Does 1 through 21 50, inclusive (collectively, "Defendants"), and each of them, were the agents, employees, servants, 22 joint venturers, successors-in-interest or alter egos of each other, and in engaging in the conduct 23 hereinafter alleged, were acting within the scope of their actual, apparent and/or ostensible 24 authority of such employment, agency, servitude, successors-in-interest or alter ego relationship 25 and with the permission and consent of each other, and each of them, and that all acts or omissions 26 alleged of each defendant were authorized, ratified, and/or assented to by the other defendants, and 27 each of them, and are therefore jointly and severally liable for the damages alleged herein. 28 -3- VERIFIED COMPLAINT 4822-6758-0503 v.l I FACTS COMMON TO ALL CLAIMS FOR RELIEF 2 16. The NAC was incorporated in or around 1982 in Newport Beach, California and 3 was later approved as a non-profit public benefit corporation offering the public unique 4 opportunities in the Olympic -style water sports of rowing, canoeing, and kayaking competition. 5 17. According to its Mission Statement, "The [NAC] is an extraordinary community 6 resource whose mission is to teach and inspire athletes of all ages, abilities and backgrounds by 7 fostering a passion for Olympic style rowing, kayaking, canoeing and related marine activities. 8 Through character building programs and world-class professional instruction, the NAC not only 9 develops exceptional athletes, it creates a positive, influential path for young adults, a common 10 destination for devoted enthusiasts and a teaching ground for environmental stewardship." 11 18. Defendants claim that the NAC's 1989 by-laws, which had been validly passed by 0 m� 12 the NAC's Board, giving the NAC's members the right to elect their directors, were replaced in . N a � � U) 13 1990. The 1990 bylaws purported to strip the NAC's members of their voting rights, and to give � - c W m o oW 14 the NAC's directors the power to vote themselves on to the Board indefinitely. z = U oA 15 19. On information and belief, the 1990 by-laws (which have since been amended U d A 16 multiple times) were never validly put in place. NAC's members were not given the required W , 17 notice for such a change, NAC's members did not approve the change stripping them of their N 18 voting rights (as is required by law), and the process otherwise violated the required legal 19 procedures for non-profit corporations. 20 20. Due largely to the NAC's success in local, regional and national regattas and in 21 providing water activities to the public, the gross receipts of the NAC in the form of donations and 22 other income are now approximately $2,000,000 per year. 23 21. As a result of repeated pleas by Defendant Whitford for more fiindraising in 2015, a 24 group of concerned parents began asking questions of the Board and demanding more financial 25 transparency and fiscal accountability of the Board and Defendant Whitford. 26 22. On or about June 30, 2016, the concerned parents delivered a letter to the NAC 27 Board of Directors, attention Grant, Van Cleave, and Whitford, outlining the preliminary results of 28 a financial analysis of the NAC and Junior Rowing Program for several years. The letter and -4- VERIFIED COMPLAINT 4822-6758-0503 v.1 I subsequent revised analysis presented in September 2016 outlined their findings, including 2 approximately $200,000 in missing cash, conflicting historical financial statements, and $150,000 3 of unreported debt that put the program in a significantly weakened financial position. 4 23. In response to the issues raised by the concerned parents, Defendants Grant, Van 5 Cleave, Netzer and Whitford began a concerted, long term and comprehensive effort to hide 6 evidence of wrongdoing, prohibit legally required access to the Directors to financial records of the 7 NAC, and otherwise sought to cover up the theft, mismanagement and other wrongdoing 8 perpetrated against the NAC by them and others. 9 24. To this date, Plaintiffs have been able to piece together only a partial portfolio of 10 evidence of this ongoing, widespread and costly wrongdoing by Defendants, and yet the facts are 11 nonetheless shocking, as is the scope of the losses suffered by NAC (and indirectly to those it a m� 12 serves) from this misconduct. . N a •� m a 02 13 Pattern of Misappropriation and Self -Dealing WMo cq 14 25. On information and belief, Defendant Whitford took advantage of the opportunity x=u o A 15 presented by an unprofessional Board of Directors and their lack of oversight of him or the other P. C x 16 employees of NAC to perpetuate a long term process of theft, misappropriation and the obtaining W . 17 of improper personal benefits by himself, his fellow employees, his family and others. On N 18 information and belief, Plaintiffs further allege that Defendants Grant, Van Cleave and Netzer 19 ("Director Defendants") were at least complicit in, and potentially were direct beneficiaries of, this 20 long term lack of governance and oversight, mismanagement and misconduct by the Director 21 Defendants, as well as by Defendants Whitford, Hohl, Jimenez, Thompson and Scott (collectively, 22 the "Employee Defendants"). Such mismanagement and misconduct includes, but is not limited to: 23 • Loss, theft, or misappropriation of at least $227,000 per an independent, third -party 24 forensic analysis from Hanzich & Company, dated June 1, 2017, of funds donated or 25 paid to the Junior Rowing Program; 26 • Use of NAC resources, including premises and fiinds, to operate for-profit business 27 solely for the benefit of themselves and non -NAC persons; 28 -5- VERIFIED COMPLAINT 4822-6758-0503 v.1 1 • Using NAC funds to purchase items for themselves and otherwise to fund their 2 personal lifestyles; 3 • Fraudulently replacing the NAC's 1989 by-laws with by-laws that were never 4 legally adopted in order to perpetuate themselves in office to continue their 5 misconduct and self-dealing; and 6 • Engaging in an ongoing pattern of deceit to cover up their misconduct; 7 26. Particular instances of misappropriation include: 8 • Using NAC funds to purchase automobiles for the NAC that were then registered 9 solely under Defendant Whitford's name, one of which is driven by Whitford as his 10 personal vehicle, and another of which has gone missing; 11 • Using NAC funds to pay for all expenses for those automobiles, including fuel; 0 N 12 • Using NAC issued Credit Cards to purchase personal items at West Marine, Home m� « N a � � W 13 Depot, Amazon.com, and other locations; wa0 o; 14 • Using thousands of dollars of NAC purchased gasoline per month in personal oA 15 vehicles, including while on vacation; a 0 _ x A 16 • Using NAC boats for vacations, birthday parties, and other non -NAC purposes; and W 0 17 Absconding with cash paid for NAC services. N 18 27. In another example, Defendant Whitford created and participated in a fraudulent 19 misappropriation of NAC training fees. Whitford directed two NAC rowing coeds, who acted as 20 part-time coaches, to collect fees for a "middle school rowing program" in cash. Whitford directed 21 the coaches retain 2/3 (two-thirds) of these cash fees for themselves. The coaches regularly 22 delivered the remaining 1/3 (one-third) of the cash fees to Whitford. These fees were never 23 reflected in NAC revenue or otherwise accounted for in NAC financial records. 24 28. In addition, the Employee Defendants, working with Puakea, and with at least the 25 knowledge and consent, if not the complicit participation, of the Director Defendants, operated at 26 least one for-profit business at the NAC. On information and belief, the for-profit business, which 27 involved the retail resale of boats and paddles, used NAC resources, including: materials purchased 28 with NAC funds; NAC employee time spent manufacturing and assembling paddles, unloading and -6- VERIFIED COMPLAINT 4822-6758-0503 v.1 I packaging merchandise, marketing merchandise, and transporting goods to customers; the use of 2 NAC trucks and trailers and other resources to transport goods, often to locations hundreds of miles 3 away; and other resources generally to cover the expenses of the business. The NAC suffered the 4 loss of these resources and funds, while some or all of these Defendants retained 100% of the 5 revenues and profits of the for-profit business for themselves. In allowing and participating in this 6 for profit business, the Employee and Director Defendants have exposed the NAC's 501(c)3 status 7 to being rescinded or constrained. 8 29. Defendant Whitford also created and directed fiindraising activities for the NAC on 9 numerous occasions to raise funds for the NAC's Junior Rowing Program. However, on 10 information and belief, Defendant Whitford then spent these Solicited Designated Funds for, as he 11 described it to the Board, "whatever he wanted," in violation of the rules governing tax exempt 0 12 organizations. In other words, funds raised specifically for the NAC's Junior Rowing Program r N J N W 13 were not, in fact, spent on that program but were spent elsewhere within the NAC, as well as being W n o cW 14 diverted to pay for Defendants' personal expenses and other improper purposes. x=° oA 15 30. On information and belief, the Director Defendants also allowed various of its G— " U o x A 16 programs, including the Women's Master's Rowing Team, to use NAC's fiinds without proper W p 17 oversight or management by the Board or by NRC's staff. These programs continue to operate 18 using cash and to engage in undocumented transactions. 19 31. On information and belief, Defendants also permitted and participated in a scheme 20 to provide boat repair and maintenance services to themselves, their friends, and others in exchange 21 for cash retained by one or more of Defendants. These services were performed on NAC premises, 22 using NAC machinery and materials, some of which were specifically purchased for these 23 purposes, and as with the boat and paddle manufacturing and sale business the Employee 24 Defendants operated with Puakea, the costs borne by the NAC were not recovered, and all proceeds 25 of this business activity were misappropriated by one or more of the Defendants. 26 32. On information and belief, Defendant Whitford also gave free NAC memberships, 27 free boat storage, and other benefits to his friends in exchange for services for himself and others, 28 all to the detriment of the NAC. When confronted, both Defendant Whitford and Defendant Netzer -7- VERIFIED COMPLAINT 4822-6758-0503 v.1 1 attempted to hide evidence regarding Whitford's wrongdoing, and Netzer conspired to cover up his 2 personal wrongdoing as well. 3 33. On information and belief, Defendants Grant and Netzer lent money to the NAC, 4 which remains on the books of the NAC as debt. Defendants Grant and Netzer are being paid 5 regular interest by the NAC on these funds, despite the fact that Defendant Hohl coded these loans 6 as "donations" in the NAC's General Ledger. 7 34. On information and belief, the Director Defendants have permitted repeated acts of 8 donation fraud by others, in which the NAC (at the direction of the Director Defendants) has 9 provided tax-deductible donation receipts for donations of property at values the Director 10 Defendants knew to be wildly inflated. In one case, the donated property (a second-tier promissory 11 note secured by real property located in Colorado) became utterly worthless and, in another case, 0 d� 12 donated real property (located in Arizona) proved to be worth less than 1/10 (one-tenth) of the . N a'� m a y 13 value listed on the donation receipt. In allowing and participating in this donation fraud, the T c m 14 Director Defendants have exposed the NAC's 501(c)3 status to being rescinded or constrained, a oq 15 clear breach of their fiduciary duty. Moreover, the Arizona real property has and will continue to a o- �" U o x 16 expose the NAC to risk of liability as the owner of vacant, rural land, the land costs the NAC W G 17 money in property taxes, and Defendant Van Cleave has ignored a Board Resolution directing him N 18 to dispose of the property. 19 Demand Futility 20 35. Since at least the middle of 2016, the Director Defendants have been regularly 21 informed and updated by other Directors and other persons with an interest in the NAC about a 22 disturbing pattern of conduct by Defendant Whitford and others involving misappropriation of 23 significant sums of money and other wrongful acts. Instead of fulfilling their fiduciary duty to 24 NAC and its Members (as well as the children and other members of the public who use the NAC) 25 and investigating these allegations, the Director Defendants engaged in a comprehensive, 26 consistent, concerted, documented, and illegal effort to prevent access to records of the misconduct, 27 and threatened those who sought to expose it. In addition, the Director Defendants directed and 28 encouraged those in their control to threaten and abuse Plaintiffs Ibbetson, Warwick, and others, to -8- VERIFIED COMPLAINT 4822-6758-0503 v.1 1 spread lies about the scope and intent of the investigation and the goals and integrity of those 2 leading it, and otherwise sought to cover up the improper and illegal acts in as many ways as 3 possible. 4 36. Based on the Board's failure to investigate these allegations for more than a year, as 5 well as the fact that the Director Defendants are directly implicated in the wrongdoing, it is clear 6 that the Board is not disinterested or independent with regard to the allegations that form the basis 7 for this lawsuit. Repeated requests by Ibbetson, Warwick, and others for the entire Board to resign 8 so that new, directors could take their places have been refiised. In addition, Defendant Van Cleave 9 has repeatedly attempted to collect the six votes necessary to have Plaintiffs Warwick and Ibbetson 10 removed from the Board. As such, any demand made on the Board to bring the derivative claims 11 herein on behalf of the NAC would have been futile. 0 N 12 FIRST CAUSE OF ACTION Misappropriation of Funds and Conversion a N 13 (Derivatively Against All Defendants) �Aa c w 14 37. Plaintiffs incorporate the allegations in Paragraphs 1 through 36 inclusive, as though x=° o 15 fully set forth herein. a m _ � v m x A 16 38. Plaintiffs are informed and believe, and thereon allege that, at all times mentioned W , 17 herein, Defendants acted for their own benefit, and in doing the things herein alleged, acted to N 18 misappropriate the NAC's money and property and convert that to their own uses. 19 39. Defendants and each of them, at the times hereinabove alleged, made and/or 20 participated in and/or made efforts to conceal, the various schemes of Defendants to misappropriate 21 property of the NAC and convert it to their own possession and use, and Defendants repeatedly 22 used intentional misrepresentation, deceit, and concealment with the intention of depriving the 23 NAC of its lawful property. 24 40. Defendants' misrepresentations, deceit and concealment were a substantial factor in 25 causing the NAC's harm. 26 41. Defendant's actions were intentional or negligent, and directly caused the NAC's 27 loss of substantial money and property. 28 -9- VERIFIED COMPLAINT 4822-6758-0503 v.l I SECOND CAUSE OF ACTION Aiding and Abetting Misappropriation of Funds and Conversion 2 (Derivatively Against All Defendants) 3 42. Plaintiffs incorporate the allegations in Paragraphs 1 through 41 inclusive, as though 4 fully set forth herein. 5 43. Plaintiffs are informed and believe and thereon allege that each Defendant is and has 6 been aware of the culture of thievery that has taken hold among the Employee Defendants of the 7 NAC, and this resulted in all Defendants having and developing knowledge of the pervasive 8 conversion and misappropriation of the NAC's property by the Defendants. 9 44. By failing to respond to repeated requests from Directors for access to books and 10 records and a full investigation of this wrongdoing, and by actively taking repeated, concerted, and 11 documented steps to frustrate access to information and an investigation, all Defendants therefore 0 m� 12 aided and abetted the misappropriation of Funds and conversion committed against the NAC and . N a H ° 13 covered up by Defendants. a0 c a 14 THIRD CAUSE OF ACTION z = ° Breach of Fiduciary Duty o A 15 (Derivatively Against Grant, Van Cleave, Netzer, and DOES 1 to 50) a �- "Z' U o x A 16 45. Plaintiffs incorporates the allegations in Paragraphs 1 through 44 inclusive, as W G 17 though fully set forth herein. N 18 46. At all times relevant to this action, the Director Defendants had a fiduciary 19 relationship with the NAC, in that the Director Defendants acted in the capacity of Directors of the 20 corporation. California law imposes fiduciary duties on Directors of non-profit corporations and all 21 Directors of California corporations have an "absolute right" to inspect and copy all books and 22 records of the corporation (California Corporations Code, Section 6334). . 23 47. The Director Defendants knowingly, repeatedly, and intentionally interfered with 24 Ibbetson's and Warwick's absolute right as Directors to access the NAC's books and records as 25 part of the Director Defendants' ongoing conspiracy to prevent evidence of the widespread 26 wrongdoing of Defendants from being discovered, and such actions have been well-documented. 27 In doing so, the Director Defendants repeatedly breached their fiduciary duty to the NAC, caused 28 -10- VERIFIED COMPLAINT 4822-6758-0503 v.1 I the damages suffered by the NAC to increase, and reduced the prospects for recovery of its stolen 2 and misappropriated funds. 3 48. As a result of the Director Defendants' breaches of fiduciary duty, the NAC has 4 suffered significant financial losses, particularly compared to the reduced losses that the NAC most 5 likely would have suffered had the Director Defendants acted promptly to stop the 6 misappropriation when notified. 7 49. In doing the things alleged herein, the Director Defendants acted willfully, and with 8 the intent to cause damage to the NAC. Consequently, the Director Defendants breached their 9 fiduciary duties through their fraud, malice and/or oppression in conscious disregard of the NAC's 10 rights, thereby warranting an award of punitive and exemplary damages in an amount to punish the 11 Director Defendants and deter others from engaging in such similar misconduct. 0 N 12 FOURTH CAUSE OF ACTION Aiding and Abetting Breach of Fiduciary Duty ° 13 (Derivatively Against Whitford and Hohl and DOES 1 to 50) � A 0 c14 50. Plaintiffs incorporate the allegations in Paragraphs 1 through 49 inclusive, as though o A 15 fully set forth herein. x 16 51. Plaintiffs are informed and believe and thereon allege that Defendants Whitford and UJ 0 17 Hohl were aware of the Director Defendants' fiduciary relationship with the NAC, that Defendants N 18 Whitford and Hohl had knowledge of, and indeed participated in, the repeated breach of the 19 Director Defendants' breaches of fiduciary duty, which were motivated by a desire to cover up the 20 fraud and misappropriation of the NAC's property by all Defendants. 21 52. Defendants Whitford and Hohl therefore aided and abetted the breaches of fiduciary 22 duty by the Director Defendants that was owed to the NAC, in furtherance of and to cover up their 23 own wrongful conduct, and that of their fellow Defendants. 24 FIFTH CAUSE OF ACTION Violation of California Penal Code Section 496 25 (Private Right of Action: Derivatively Against All Defendants) 26 53. Plaintiffs incorporate the allegations in Paragraphs 1 through 52 inclusive, as though 27 fully set forth herein. 28 -11- VERIFIED COMPLAINT 4822-6758-0503 v.I 1 54. Plaintiffs are informed and believe and thereon allege that all Defendants are guilty 2 of one or more violations of California Penal Code Section 496(a), in that each Defendant has 3 "received stolen property... in a manner constituting theft... knowing the property to be stolen," or 4 "concealed... withheld, or aided in concealing... or withholding... property (SIC)" from the NAC, or 5 both. 6 55. The actions of Defendants in violation of California Penal Code Section 496(a) give 7 the NAC the right to bring this action and recover three (3) times the amount of actual damages 8 sustained by the NAC due to the actions of Defendants, phis costs of suit and reasonable attorney's 9 fees (California Penal Code Section 496(c)). 10 SIXTH CAUSE OF ACTION "Self -Dealing" Under Cal. Corp. Code Section 5233 11 (Against Defendants Grant & Netzer and DOES 1 to 50) 0 ° N 12 56. Plaintiffs incorporate the allegations in Paragraphs 1 through 55 inclusive, as though mm .. N a � m h ° 13 fully set forth herein. W i - 14 57. Defendants Grant and Netzer each had a material financial interest in the loans that O m� oA 15 remain unpaid by the NAC, serviced with interest payments, and were misclassified as donations a m- �' U m x A 16 on the NAC's books. w m 17 58. These transactions in which Defendants Grant and Netzer have a material financial N 18 interest did not meet the requirements of Section 5233 of the California Corporations Code 19 because: (a) neither the Attorney General nor a court has approved the transactions; and (b) the 20 transactions were not approved by NAC's Board (or a committee or person authorized by the 21 Board) "in good faith ... with knowledge of the material facts concerning the transaction and 22 [Grant's and Netzer's] interest in the transaction." 23 59. Plaintiffs, who have named the Attorney General Becerra as an indispensable party, 24 are directors of the NAC and have standing to bring this claim under Section 5233(c), and seek the 25 following remedies under Section 5233(h): (a) damages for the benefit of the NAC in an amount to 26 be determined at trial; (b) an order requiring the Director Defendants to disgorge to the NAC all 27 profit or other benefit each received due to any and all self-dealing transactions; and (c) 28 prejudgment interest at the legal rate. -12- VERIFIED COMPLAINT 4822-6758-0503 v.1 I SEVENTH CAUSE OF ACTION Appointment of a Receiver) 2 (Cal. Civ. Proc. Code § 564) 3 60. Plaintiffs incorporate the allegations in Paragraphs 1 through 59 inclusive, as though 4 fully set forth herein. 5 61. As alleged herein, the NAC is experiencing high levels of misappropriation of its 6 assets by NAC insiders from the highest levels of management down. Unless a receiver is 7 appointed to take over and manage the business and affairs of the corporation, and to preserve its 8 property during the pendency of this action, the interests of both the corporation and its members 9 will suffer as the management of the NAC continues to break down with results such as: 10 a. NAC property and supplies have disappeared and continue to disappear; 11 b. Funds continue to be misappropriated and spent on personal expenses of 0 12 certain individuals; and N � a ° - 13 c. Morale of the employees and the NAC community is low and is W?o c A 14 deteriorating; oq 15 62. Defendants' wrongful conduct as alleged herein will continue unless a receiver is x a 16 appointed, and the interests of NAC and of all of NRC's members will suffer pending the hearing W N 17 and determination on the allegations of this Complaint. 18 EIGHTH CAUSE OF ACTION Mandatory Injunctive Relief 19 (Derivative: Remove Defendants Grant, Van Cleave & Netzer from NAC Board) 20 63. Plaintiffs incorporate the allegations in Paragraphs 1 through 62 inclusive, as though 21 fully set forth herein. 22 64. The Director Defendants have engaged in a pattern of fraudulent, illegal and 23 unethical conduct for over a year, and perhaps for up to a decade, and have permitted such conduct 24 by the Employee Defendants. They have been actively seeking to prevent access to information 25 and impeded an investigation by fellow Directors by bullying, defamation, threats, lies and 26 intimidation into the ongoing and widespread illegal behavior at the corporation whose proper 27 operation they had a legal duty to ensure. 28 -13- VERIFIED COMPLAINT 4822-6758-0503 v.1 1 65. The Director Defendants have shown time and again their willingness to breach the 2 law, their duties to the NAC, and fundamental ethics in their effort to cover up wrongdoing by 3 themselves and other Defendants on a large scale. In order for the extent of this wrongdoing to be 4 uncovered, and for the NAC to move to a period of proper, legal governance and good 5 management, these Director Defendants cannot be allowed to remain in their positions as Directors 6 of NAC; they must be removed immediately by this Court. 7 66. Through their acts and omissions described herein, the Director Defendants have 8 breached their duty under Section 5231 of the California Corporations Code to "serve in good 9 faith" in a manner that is "in the best interests of [the NAC] and with such care, including 10 reasonable inquiry, as an ordinarily prudent person in a like position would use under similar 11 circumstances." 0 12 67. Through their acts described herein, the Director Defendants also have engaged in « N N A 13 "self-dealing" in violation of Section 5233 of the California Corporations Code. Wa0 O m� 14 68. Accordingly, under Section 5223(a) of the California Corporations Code, grounds o A 15 exist to remove the Director Defendants as directors of the NAC, and to order each such defendant o. m x W 16 to return any attorney's fees advanced by the NAC in defense of this action, pursuant to Section W m 17 5238 of the California Corporations Code. N 18 NINTH CAUSE OF ACTION Mandatory Injunctive Relief 19 (Derivative: Enjoin Defendant Whitford from NAC Premises) 20 69. Plaintiffs incorporate the allegations in Paragraphs 1 through 68 inclusive, as though 21 fully set forth herein. 22 70. As alleged above, Defendant Whitford has engaged in a years -long scheme 23 involving, among other harms, the direct misappropriation of a significant amount of funds from 24 the NAC (including cash that was intercepted before it could be received by the NAC), the 25 diversion of NAC fiends to pay personal expenses for Whitford and his family, and the use of the 26 NAC's resources to run a for-profit business out of the NRC's premises. 27 71. Plaintiffs have repeatedly demanded that Whitford stop his wrongful conduct toward 28 the NAC. Whitford has refused and still refuses to refrain from his wrongful conduct. In fact, he -14- VERIFIED COMPLAINT 4822-6758-0503 v.l I and the Director Defendants routinely defend this conduct and abuse those who question its 2 propriety. 3 72. The NAC has no adequate remedy at law for the injuries currently being suffered as 4 a result of Whitford's conduct. As a result, Plaintiffs request that the Court issue a preliminary and 5 a permanent injunction enjoining Whitford from entering NAC's premises and/or conducting any 6 further fundraising or other business purportedly on the NAC's behalf. 7 TENTH CAUSE OF ACTION Mandatory Injunctive Relief 8 (Derivative: Declare NAC Bylaws Invalid) 9 73. Plaintiffs incorporate the allegations in Paragraphs 1 through 72 inclusive, as though 10 fully set forth herein. 11 74. Plaintiffs are in possession of evidence that the voting rights of the Members of the 0 12 NAC, which were purportedly removed in 1990, were not validly removed, and therefore all m� N « a N p 13 subsequent Bylaws, including those purportedly put in place by the Director Defendants in 2014, WAo cW 14 are invalid as a matter of law. Plaintiffs ask that the Court immediately declare that the NAC does x=° o A 15 not have current Bylaws, and direct the Board to deliver a proposed new set of Bylaws to the Court a, m — �" U m x 16 for review and approval as soon as possible. III m N 17 PRAYER FOR RELIEF 18 WHEREFORE, Plaintiffs pray for relief as follows: 19 1. For general and incidental damages in an amount to be proven at the time of trial, 20 currently believed to be in excess of $250,000, trebled to at least $750,000 pursuant to Penal Code 21 Section 496(c); 22 2. For punitive and exemplary damages in an amount appropriate to punish Defendants 23 and deter others from engaging in similar misconduct; 24 3. For interest on the damages according to proof at the legal rate; 25 4. For remedies under Section 5233(h) of the California Corporations Code; 26 5. For an order removing the Director Defendants from the NAC Board; 27 28 -15- VERIFIED COMPLAINT 4822-6758-0503 v.1 1 6. For a preliminary and permanent injunction enjoining Whitford from entering 2 NAC's premises and/or conducting any further fttndraising or other business purportedly on the 3 NAC's behalf; 4 7. For appointment of a receiver to take over and manage the business and affairs of 5 the NAC and to preserve its property pending the hearing and determination of this lawsuit; 6 8. For an order declaring the purported current by-laws of the NAC to be invalid; 7 9. For an order directing the NAC Board of Directors to draft new by-laws with 8 member voting rights, and for regular, member -elected Boards of Directors to be constituted; 9 10. For reasonable attorneys' fees and costs pursuant to Penal Code Section 496(c); and 10 11. For such other and further relief as the Court may deem just and appropriate. 11 12 Dated: November 29, 2017 HAMPTON,IJOLLEY LLP 13 f 7 '_'.�. 14 By: I (, A_org . Hamt r N __ --- 15 Attorneys for Plainti4.'s BRUCE IBBETSON and DONNA WARWICK, 16 derivatively on behalf of NEWPORT AQUATIC CENTER 17 18 19 20 21 22 23 24 25 26 27 28 -16- VERIFIED COMPLAINT 4822-6758-0503 v.1 1 VERIFICATION 2 3 STATE OF CALIFORNIA } } ss. 4 COUNTY OF ORANGE } 5 I have read the foregoing VERIFIED COMPLAINT and know its contents. 6 1 am a party to this action. The matters stated in the foregoing document are true of my 7 own knowledge except as to those matters which are stated on information and belief, and as to 8 those matters I am informed and believe that they are true. 9 I declare under penalty of perjury under the laws of the State of California that the 10 foregoing is true and correct. 11 Executed on this 29th day of November, 2017, at Corona del Mar, California, 12 13 14 Bruce Ibbetson 15 16 17 18 19 20 21 22 23 24 25 26 27 28 neo 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 VERIFICATION STATE OF CALIFORNIA ) } ss. COUNTY OF ORANGE ) I have read the foregoing VERIFIED COMPLAINT and know its contents. I am a party to this action. The matters stated in the foregoing document are true of my own knowledge except as to those matters which are stated on information and belief, and as to those matters I am informed and believe that they are true. I declare under penalty of perjury under the laws of the State of California that the foregoing is true and correct. Executed on this 29th day of November, 2017, at Corona del Mar, California. n'Jn �-JGlle — Donna Warwick 2 3 4 5 6 7 8 9 10 19 20 21 22 23 24 25 26 27 28 HAMPTONHOLLEY LLP George L. Hampton IV (State Bar No. 144433) Colin C. Holley (State Bar No. 191999) Paul X. Tobin (State Bar No. 145286) 2101 East Coast Highway, Suite 100 Corona del Mar, California 92625 Telephone: 949.718.4550 Facsimile: 949.718.45 80 E-mail: ghampton@hamptonholley.com Attorneys for Plaintiffs BRUCE IBBETSON and DONNA WARWICK, as individuals and derivatively on behalf of NEWPORT AQUATIC CENTER ELECT11011ICALLY FILED Superior Court of California. County of Orange 05J292018 at 04:5:00 PM Clerk of the Superior Court By Danielle Jurado,Deputy Clerk SUPERIOR COURT OF THE STATE OF CALIFORNIA COUNTY OF ORANGE, CENTRAL JUSTICE CENTER BRUCE IBBETSON, an individual and DONNA WARWICK, an individual, derivatively on behalf of NEWPORT AQUATIC CENTER, a California domestic non-profit public benefit corporation„ Plaintiffs, VS. DR. WILLIAM GRANT, a.k.a. DR. BILL GRANT, an individual; JON VAN CLEVE, an individual; JAMES NETZER, an individual; WILLIAM WHITFORD, a.k.a. BILLY WHITFORD, an individual; MALIA HOHL, an individual; KELLY THOMPSON, an individual; JOSE JIMENEZ, an individual; MICHAEL SCOTT, an individual; JOHN PUAKEA, an individual; ZAVIER BECERRA, ATTORNEY GENERAL OF THE STATE OF CALIFORNIA, as an Indispensable Party; and DOES 1 through 50, inclusive„ Defendants. I, Christine Emmel, declare as follows: Case No. 30-2017-00958851-CU-FR-CJC Assigned for All Purposes To: JUDGE: Hon. Nathan Scott DEPT: C12 DECLARATION OF CHRISTINE EMMEL IN SUPPORT OF PLAINTIFFS' OPPOSITION TO MOTION TO STRIKE THE ENTIRE COMPLAINT PURSUANT TO THE ANTI-SLAPP STATUTE Reservation No. 72747574 DATE: June 11, 2018 TIME: 2:00 p.m. DEPT: C12 Action Filed: December 1, 2017 Trial Date: Not Assigned I have been involved with the Newport Aquatic Center ("NAC") for 4 years, while my children have been participants in the NAC's Junior Rowing Program. I am a very active volunteer at the NAC, donating many hundreds of hours to it every year for activities such as DECLARATION OF CHRISTINE EMMEL 4826-2452-2854 v.2 I handling parent communications for the NAC Junior Rowing Program, event organizing, catering, 2 and fundraising. 3 2. Earlier this year, a large number of emails were exchanged between and among 4 multiple persons, including several Junior Rowing parents, William "Bill" Grant (NAC BOD 5 President), as well as other members of the NAC Board. I was carbon -copied on these emails and, 6 reviewing them, I could tell that, in my opinion, the email conversation had gone in a direction that 7 was not productive for anyone. 8 3. Accordingly, on March 22, 2018, I jumped into the conversation, seeking to de - 9 escalate the combative tone of the conversation, and to put the conversation on a path to resolution. 10 My email set forth my concerns and what I understand to be the concerns of many other NAC 11 members, participants, staff and parents. A true and correct copy of my March 22, 2018 email is N 12 attached hereto as Exhibit A. m� .. N y ? T H 13 4. On March 23, 2018, Mr. Grant responded to my March 22, 2018 email. Mr. Grant Gz7 q O o W W 14 stated that he "would not take the time to write a response and all the issues and specifics in an e x=U Ozz f 15 mail" but he also offered to meet with me to discuss the concerns of financial issues at the NAC, a O - "�' U m x q 16 the questionable activities at the NAC, the conduct of NAC employees, and the leadership of the W O 17 NAC Board of Directors that had been raised in my email dated March 22, 2018, stating: "We will N 18 go through [each issue] individually and I can provide the facts that you may not be aware of." 19 Attached hereto, as Exhibit B, is a true and correct copy of Mr. Grant's March 23, email to me. 20 5. Also on March 23, 2018, I sent a response to Mr. Grant in which I agreed to meet 21 with him. I further stated the importance of having a record of Mr. Grant's responses, adding, "if 22 you find the explanations too long and daunting to write, I'd be happy to meet with you and then 23 communicate your answers back to these interested parties," i.e., the other individuals included in 24 the email conversation. A true and correct copy of my March 23, 2018 email to Mr. Grant is 25 attached hereto as Exhibit C. 26 6. On March 26, 2018, Mr. Grant and I agreed to meet on March 29, 2018. I asked if 27 Mr. Grant would accept having Pat Rolfes, the NAC Junior Rowing Director, attend the meeting, 28 and Mr. Grant agreed. -2- DECLARATION OF CHRISTINE EMMEL 4826-2452-2854 v.2 1 7. On March 29, 2018, Mr. Rolfes and I met with Mr. Grant at Peet's Coffee on 17" St. 2 in Costa Mesa. During the meeting I took meticulous notes with regard to Mr. Grant's statements, 3 as I knew that I would be responsible for communicating these statements to the other parties to the 4 email conversation. Attached hereto, as Exhibit D, is a true and correct copy of a May 15, 2018 5 email from me to Mr. Grant and Mr. Rolfes, attached to which is a true and correct copy of my 6 handwritten notes from the March 29, 2018 meeting. 7 8. As reflected in my notes, during the meeting we discussed the issues raised in my 8 March 22, 2018 email, and Mr. Grant spoke to some of those concerns as follows: 9 a. Concern Raised: The Executive Director of the NAC, Billy Whitford, has 10 impeded Pat Rolfes' leadership of the Junior Rowing program, constantly interfering and using 11 bullish and abusive management tactics. Mr. Grant's Response: Mr. Grant stated that the recent 0 dm 12 success and financial stability of Junior Rowing is due to Pat Rolfes. As Board liaison to Junior « N a .2 13 Rowing, Mr. Grant acknowledged that he is aware of Mr. Whitford's efforts to insert himself in the 00 Woo a = = 14 operations and management of Junior Rowing and that Mr. Whitford continues to throw up O au x=_ oA15 roadblocks that challenge Mr. Rolfes' efforts to effectively run the program. P. C - �'U m x q 16 b. Concern Raised: $227,000, raised specifically for the Junior Rowing W, 17 Program, was stripped from the Junior Rowing program, as stated in the Hanzich financial analysis N 18 report. Mr. Grant's Response: Mr. Grant acknowledged that the Hanzich report is correct and the 19 money was taken from the Junior Rowing program to pay for other NAC operational expenses and 20 other NAC programs. 21 C. Concern Raised: Mr. Whitford is using funds raised for the Junior Rowing 22 Program to cover the NAC General's cash flow problems upwards of $80,000. Mr. Grant's 23 Response: Mr. Grant acknowledged that this is occurring and that, in his view, it is a problem, as 24 the NAC General cannot continue to run at a deficit. 25 d. Concern Raised: The fact that four international 45 -foot shipping containers 26 filled with Puakea Designs (a for-profit company) canoes were offloaded on Newport Beach City 27 and NAC property for commercial distribution. Mr. Grant's Response: Mr. Grant acknowledged 28 that this did occur. Mr. Grant acknowledged that NAC employees and resources were used to -3- DECLARATION OF CHRISTINE EMMEL 4826-2452-2854 v.2 I receive the deliveries and distribute the canoes. Mr. Grant further acknowledged that these events 2 jeopardized the NRC's 501(c)(3) status. 3 e. Concern Raised: The fact that Puakea Designs (a for-profit company) 4 operated a paddle manufacturing business out the NAC shop. Mr. Grant's Response: Mr. Grant 5 acknowledged that this occurred. Mr. Grant further acknowledged that the for-profit paddle 6 making operation on NAC premises financially impacted the NAC as, after the Board voted to shut 7 it down, the NAC's shop expenses have substantially dropped. 8 f. Concern Raised: Mr. Whitford allowed Women on Water (an adult female 9 rowing program) to pay NAC coaches in cash, under-the-table and off -the -books, while illegally 10 avoiding all payroll taxes. Mr. Grant's Response: Mr. Grant acknowledged that this occurred. 11 Mr. Grant further stated that a lot of programs at the NAC start out off the books as a cash business, 0 m� 12 such as the Middle School Rowing program, where coaches were paid in cash before it morphed .. N N a 13 into a "legit" program. W A O 0 149. Concern Raised: Mr. Whitford purchased, installed and used an illegal x2° oA 15 hidden spy microphone in the NAC Boardroom. Mr. Grant's Response: Mr. Grant a O _ U o x q 16 acknowledged that this occurred. W O 17 h. Concern Raised: A for-profit, cash, boat repair business was run out of the N 18 NAC. Mr. Grant's Response: Mr. Grant acknowledged that this occurred. Mr. Grant further 19 acknowledged that the for-profit boat, cash, boat repair business on NAC premises financially 20 impacted the NAC as, after the Board voted to shut it down, the NAC's shop expenses have 21 substantially dropped. 22 i. Concern Raised: The NAC Board has failed to hold Mr. Whitford 23 accountable for his actions. Mr. Grant's Response: Mr. Grant acknowledged that Mr. Whitford 24 ran the cash, boat repair business, as well as the paddle -making business at the expense of the 25 NAC. Mr. Grant acknowledged that things needed to be restructured at the NAC, but also 26 acknowledged that the board has not held Mr. Whitford accountable for his own admitted illicit 27 actions. Mr. Granted stated, "Billy has been running the NAC for 20 years. While I agree that he 28 needs help on running the financials of the organization, I'm not sure what else we should hold him -4- DECLARATION OF CHRISTINE EMMEL 4826-2452-2854 v.2 I accountable for. I believe things need to be restructured, but I don't want to take away Billy's 2 identity in the process." 3 9. A complete account of my concerns and Mr. Grant's responses thereto is contained 4 in my notes of the meeting, which is attached to this declaration as Exhibit D.. 5 10. On March 30, 2018, 1 sent an update to the email group of parents, members 6 participants and staff (including Mr. Grant), stating: 7 Bill Grant and I were able to meet yesterday to discuss the issues and 8 concerns that I raised in my email to him dated March 22, 2018. 1 9 asked Pat Rolfes to attend, as well. Bill agreed to this and Pat was 10 able to join us. We had a very candid conversation and agreed that I 11 would compose an email to distribute to all of you based on the 12 lengthy notes I took during our 3 hour meeting. There is a lot of °m .. N a N 13 detail to it and I'll get it to you as soon as I can. T � W m o cW 14 Attached hereto, as Exhibit E, is a true and correct copy of my March 30, 2018. x=° o 15 11. Later that day, I received a response from Mr. Grant, sent only to Mr. Rolfes and U a x A 16 me. In the email, contrary to our agreement to provide Mr. Grant's responses and explanations to W° N 17 the email group, Mr. Grant stated that he had been instructed to clear everything with his attorneys, 18 and asked that I let him review the email containing his statements before sending it to anyone else. 19 Attached hereto, as Exhibit F, is a true and correct copy of Mr. Grant's email to Pat Rolfes and to 20 me. 21 12. On May 15, 2018,1 sent an email to Mr. Grant and Mr. Rolfes in which I included 22 my scanned handwritten notes from this March 29'h meeting, as well as my typed -up the notes from 23 the meeting recording Mr. Grant's answers to the questions raised in my March 22 email. 24 Respecting Mr. Grant's request, I sent this email solely to Mr. Grant and Mr. Rolfes, both of whom 25 had attended the meeting, and did not send it to the larger email group. As stated above, a true and 26 correct copy of the email is attached hereto as Exhibit D. 27 28 -5- DECLARATION OF CHRISTINE EMMEL 4826-2452-2854 v.2 1 2' 3, 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 13. Like many parents, members, participants and staff, I have been frustrated by the lack of transparency and accountability at the NAC. I look forward to the legal process resolving these issues and helping put the NAC back on track. I declare under penalty of perjury under the laws of the State of California that the foregoing is true and correct. Executed on this 29th day of May, 2018, at Newport Beach, California VJ CHRISTINE E EL -6- DECLARATION OF CfWSTWE ENIIvIEL 4826-2452-2854 v.2 Exhibit A From: Chrissie Emmel Sent: Thursday, March 22, 2018 10:16 PM To: Bill Grant: Scott Richter Cc; Kathy O'Kelley: Donna Warwick: Anthony Chavos• Bill Applegate? Bridget Skinner Bruce Ibbetsono Caroline Taylor• Greg Collins• JONATHAN VANCLEAVE Jack Choumas7 James Netzer7 Jason Gendron• Jim Warming on Jr.7 Jim Warmington Sr.7 Joel Kew- John Warwick• Laura Choumas Marc Foster: Matt White• Meredith Cagg7 Pat Rolfes Sean Ellis Steve Patterson: Sue Applegate: Susan Skinner Suzanna Richter Thor Johnson• YaYa: lis iohnson917(@gmail.com• cfleming(@kbrcinc.com: dag2205(@sbcglobal.net7zop: Paul Tobin Liz Ewanick7 Jock Marlo Subject: RE: Memo re: NAC Director Selection Dear Bill, While it's true that as the sixth Executive Director of the NAC, Billy Whitford has seen the Junior Rowing program develop and grow, we also know that rowing throughout the United States continues to grow at a rapid pace, as well. The founders who helped build the NAC (Billy Whitford being one of them), have more to do with that success than just one individual. The real people who have built this program since the beginning and should get the credit are the coaches. Recently, the Junior Rowing program has been taken to a whole new level by the leadership, business acumen, financial accountability and transparency provided by Pat Rolfes. He has been able to achieve this despite Billy Whitford. As the Junior Rowing liaison for the Board, I'm sure that you are privy to the interference and roadblocks that Billy continuously throws in Pat's path which ultimately does filter down to the coaches and then to the kids in the program. To think that the kids are not being affected by what's going on at the Board level is simply not true. The retaliation and manipulative behavior that Billy has been dishing out to Pat for the past two years, is a continuation of the same bullish management tactics that he used on the coaches for years. The only difference now is that Pat has positioned himself as the guardian of the coaches and kids and takes the hits from Billy himself. You also know that the NAC had to pay $25,000 to a law firm to address labor issues caused by Billy's treatment of certain Junior Rowing coaches. My understanding is that the findings of the legal team hired by the NAC resulted in the Board being forced to vote to remove Billy from any management of Junior Rowing coaches. So, I am shocked to hear you say that the success of the programs at the NAC are due to the efforts of Billy Whitford. In the past 3 and half years, I have witnessed Billy drive wedges between the Junior Rowing coaches and create divisiveness between the Junior Rowing program and other NAC programs. It's been proven that funds have been stripped from the Junior Rowing program to support the NAC's financial inefficiencies and illicit activities that the Board has turned a blind eye to for years. This is not the first time that Junior Rowing parents have voiced these concerns, however it is the fust time that so many of the concerns being voiced have hard evidence and proof of the wrongdoings going on. Some of the examples of the wrongdoing are • $227,000 stripped from the Junior Rowing program which was proven by the Hanzich financial analysis report. • Current use of Junior Rowing funds being used by Billy Whitford to cover NAC General's cash flow problems upwards of $80,000. • To Billy Whitford's own admission, 4 International 45 -foot shipping containers filled with Puakea Designs (a for-profit company) canoes were offloaded on Newport Beach City and NAC property for distribution. • To Billy Whitford's own admission, Puakea Designs (a for-profit company) operated a paddle manufacturing business out the NAC shop. • To Billy Whitford's own admission, he allowed WOW to pay NAC coaches in cash, under-the-table and off -the -books, while illegally avoiding all payroll taxes. • To Billy Whitford's own admission, he purchased, installed and used an illegal hidden spy microphone in the NAC Boardroom. With all of these recent examples of wrongdoings, the Board has failed to hold Billy accountable for any of these actions that put the organization at risk. As some of the Board member's sole purpose seems to be to protect Whitford at all costs and your statement that Bruce and Donna as evil people looking to "burn the NAC to the ground," it is clear to me that you are part of the problem and not the solution, as I originally hoped you would be. Your weak leadership and lack of responsible fiduciary oversight is beyond disappointing and is now to the point of disgust. The idea that you will not give up that leadership nor allow this organization to vote for its own Board is reprehensible and makes me wonder where the dead bodies are buried. 1 know that certain members of the Board have stated that they are counting on this group of parents to age out and disappear, but rest assured that we aren't going anywhere. Chrissie Emmel From: Bill Grant Sent: Thursday, March 22, 2018 6:37 PM To: Scott Richter Cc: Kathy O'Kelley: Donna Warwick: Anthony Chavos: Bill Applega • Bridget Skinner• Bruce Ibbetson• Caroline Taylor Chrissie Emmel7 Greg_ Collins: JONATHAN VANCLEAVE: Jack Choumas: James Netzer: Jason Gendron: Jim Warmington Jr,: Jim Warmington Sr Joel Kewo John Warwick: Laura Choumas: Marc Foster: Matt White• Meredith Cagle: Pat Rolfes: Sean Ellin Steve Patterson: Sue ApLegate• Susan Skinner• Suzanna Richter• Thor Johnson: YaYa: lisaiohnson9l7(@Rmail.com Subject: Re: Memo re: NAC Director Selection Kathy Thank you for the very thoughtful comments. Unfortunately you have walked into a very tumultuous time at the NAC. Fortunately this animosity you witnessed at the last meeting has not spilled over into the kids programs nor have any of the kids been party to this negative interaction. The Boards sole purpose is the betterment of the programs at the NAC which have never been more successful in the history of the NAC. This success is due the efforts of Billy Whitford whom as you noted is loved by many but clearly not all. Unfortunately the lawsuit that has been filed by two individuals requests the removal of Billy Whitford along with several Board members. As long as these individuals who would stand for "burning the NAC to the ground" don't prevail, this place that generations of kids and patrons have loved for over 25+ years will go on inspiring and teaching water sports to individuals of all ages and skill levels. I definitely appreciate you concern. I am very grateful for your son's experience and growth. My daughter went through the Junior Rowing program several years ago and had the same enlightening experience of which I am grateful. If you have any interest in furtherance of this discussion please let me know. Bill Grant NAC Board President Sent from my iPhone On Mar 22, 2018, at 3:48 PM, Scott Richter <scott(@atlasvp.com> wrote Kathy, There are many Jr. Rowing parents that sympathize with you. I got involved with the NAC board two years ago when a group of concerned parents wrote the board a letter outlining many of same issues we face today. At the time, I relayed a similar story of the noticeable impact the program had on my son and my desire to work & donate in order to see that sustained and built upon. Unfortunately, most this board does not share your concern and, as you are discovering, will actively work to undermine any attempt to implement meaningful change or reform. Worse, they will berate and threaten those that expose their self dealing. That said, through the dedication and hard work of Pat Rolfes and the coaching staff, the program is very strong today and we intend for it to remain so. I urge you to stay involved, advocate for those that rely on the NAC and its various programs and to hold those in positions of power accountable. The so-called leadership of the NAC is counting us tiring of our efforts as so many have in the past but there are a lot of us with graduating seniors that intend to see this through. As you point out, it's a worthwhile cause. As a parent, there is a lot that you can and should do to support the program. Pat Rolfes and the coaching staff will always welcome the help as will those of us advocating for change at the leadership level. Welcome aboard. Scott Richter On Thu, Mar 22, 2018 at 12:41 PM, Kathy O'Kelley <kokelleyfnp()gmail.com> wrote: Hello, My name is Kathy O'Kelley. I am a mother of a novice rower. I attended the NAC Board Member and felt compelled to walk out as petitions were dropped on a table, asking two Board Members to resign, in a very public manner. At that moment I knew I could not stay and watch. In that moment it became very clear that no one would be interested in one concerned mother's voice. It was irrelevant if I, as a concerned parent of a Novice rower, was in attendance or not. As I walked away I could not help but notice how far the NAC organization, in this one Board Meeting, had deviated from their own Mission Statement. I hope and pray that the meeting was/is not a true refection of where NAC, as a whole organization is going. If that is the case NAC will not be around much longer. And Sea Base, just down the street, would love to step in and fill any void NAC might leave behind. Mission Statement: 'The Newport Aquatic Center (NAC) is an extraordinary community resource whose mission is to teach and inspire athletes of all ages, abilities and backgrounds by fostering a passion for Olympic style rowing, kayaking. canoeing and related marine activities. Through character building prograrns and world-class professional instruction, the NAC not only develops exceptional athletes, it creates a positive, influential path for young adults, a common destination for devoted enthusiasts and a teaching ground for environmental stewardship." The Novice Rowing program has completely changed my son's life. He was once shy, and so uncertain of his future path. Now, as result of the support and inspiration he has found at NAC, he holds his head up with great pride, and is working feverishly to become physically fit, and become a top rower. He is driven to obtain straight A's begin volunteer work, and continue to take honors classes. He is determined to attend an Ivy League College, while rowing, upon leaving CDM High and NAC. So am I bragging? Yes and no. I am actually describing every single child entering the NAC Novice Rowing Team, both boys and girls. I have witnessed Pat Rolfes, Pat Gleason, Marcel, Mejo, along with the varsity and girls rowing coaches making significant personal sacrifices, simply to change the lives of countless kids, just like my son. At the NAC Board Meeting this group was not allowed to request clarification, as witnessed by one courageous father, who was never given an answer. I found the website discussing the NAC legal issues. Financials up to this point seem to be factual. If there is debt accruing on behalf of the rowing team, or any area of NAC, where did it begin and how can it be resolved? Transparency is the only answer, before the worst case scenario occurs of NAC being dissolved, leaving countless people without a priceless, life -changing organization like NAC, leaving the rowing team and NAC in debt. Removing two caring board members will not change the financial numbers, or the growing concern among parents of rowers NAC members, and non-members, and the entire community of Newport Beach. As one concerned parent, I am absolutely pleading with each and every one of you to please read your mission statement again. Please go out and watch the senior masters competing in outrigger, and rowing, look at the sparkle in their eyes, and the confidence in their walk after competing. Go out and watch the rowing team winning medals, and the kids staying off of drugs, while going after great dreams, created at NAC. Try to see the admiration from the community when NAC is mentioned. Please lay down your cruel words, and sad attempts to divide each other, and NAC members. Please go back to the meeting table and try to find a compromise. And most important of all allow NAC to promote and provide transparency for every single person, placing even one dollar on the table for NAC. This battle is not about Billy, he is clearly loved by all of so many. He has changed countless lives, and made great sacrifices. Instead, this is about transparency, debt and saving NAC without destroying each other. Again, I am one small voice. You can easily hit the delete button after laughing, but I am praying that each and every one of the amazing board members can find a way to make this right, for the members, the parents, the kids and the community. The court will definitely solve all of this, or dissolve the organization, but I am hoping the board members can reach an agreement first, since you are on the board of one of the most priceless, life -changing and life-saving organizations in the nation! Please Try?! Kathy O'Kelley kokellevfnr)@gmail.com (949)813-3596 On Thu, Mar 22, 2018 at 8:05 AM Donna Warwick <jwarwick(Droadrunner com> wrote: If you really want to publicly tangle about membership, are you equally amazed that long time, unelected Board Treasurer, Secretary and officer of the court, Jon Van Cleave, has only paid dues twice as documented in the records going back to 2008? He shows only two payments on Jan 7, 2016 and Dec 27, 2017. Has Jon been identifying himself as a member and per the Bylaws, been an imposter on the Board for most of his service? It has amazed me that yourself, Greg, Jim, and Jon and maybe Steve all considered the tactic of removing me from the Board, unbeknownst to me, for not paying general membership dues. All of this scheming while Jon himself was not even a paid member at the time or for eight of the last ten years. Who knows if he ever paid from 2000 - 2008? Did you discuss removing Jon from the Board or Jim for not once paying for his second boat for who knows how long? Please don't excuse this lack of membership by saying it is because of Jon's donations which, by the way, are one hundred percent specifically 'Restricted' despite Jon documenting the statement below on Jan 16, 2018. Of these $277K (not actually north of $300K) in donations, interestingly only $1,250 went to an actual program of the NAC. Other large donors actually are members. "As to my donations to the NAC in the last four years, north of 300k by the way, 1 saw no need to, and did not restrict the donations. Those donations were for the NAC and to be used, and were used, in the best interests of the NAC Mission and for the successful operations of the NAC. Whether my donations were used for copy paper for the office, or a perk for an employee, or gas for the launches, or a boat for the Jr Rowing program, or paddles for the Outrigger program, or Hardwoods or Revchem supplies for the shop, or for the remodel of the locker rooms, was fine with me and is not something 1 wanted to, or needed to, track or control." On another subject since you are worried about officers of the court lying, Jon told us Tuesday night, March 20, 2018 that Marketing Director Kirsten Hermstad (Robinson) brought in more money than we paid her over the years she was employed at the NAC. I am asking for the data to support this statement because if you are calling Tony a liar for his misunderstanding of what you have unilaterally defined as an actual member, then you must be really concerned about other people lying, as well. Tony - I too thought I was an NAC citizen with a voice as the Board was fully aware I was a Jr Rowing parent and had been paying the $43 in overhead dues for my three children over eight years. It was not an issue when I joined the Board or I would have paid. I have since learned that this $512 a year does not give me a voice in how my money is used. Please correct me if anything I have said above is not totally factual. Please forward to anyone else who attended the meeting Tuesday night. I have reattached Jon's memo he would like all to read. Donna On Mar 21, 2018, at 4:22 PM, Scott Richter <scott@atlasvD.com> wrote: Rather trivial compared to those told by officers of the NAC board. Think I'd lay low on that topic if I were you, Bill. On Wed, Mar 21, 2018, 4:02 PM Bill Grant <vets4pets(@aol.com> wrote: Tony I am amazed that an officer of the court blatantly lied in front of a room full of people about being an NAC member. I chose not to correct you in front of the crowd last night, frankly I wonder why. Bill Grant NAC Member Sent from my iPhone On Mar 21, 2018, at 1:44 PM, Donna Warwick <djwarwickProad run ner.com> wrote: Marc: Thanks for doing this. It will be good to get some more respected opinions. Donna On Mar 21, 2018, at 1:16 PM, Marc Foster <ubsmarc()gmail.com> wrote: I have just requested an answer to the question of voting/representation on the board by non -equity members and the limitation of standing. The question was directed to a board member of the Calif State Club Association (non -profits like Nac, Nhyc and Bccc) who is also an attorney who has expertise in this area. As soon as I get clarification of the law as it pertains to Non-profit clubs in Calif, I will forward you the response. Sincerely, Marc Sent from my Pad On Mar 21, 2018, at 11:07 AM, Anthony Chavos <achavos(@chavosandrau.com> wrote: All Neither Bill nor John answered the question why it is in the members and donors best interest for NAC not to have open board elections. They danced around the issue but really said nothing. Bill even admitted that others may do a better job of managing NAC. Tony Sent from my Whone On Mar 21, 2018, at 10:48 AM, Marc Foster <ubsmarc(@gmail.com> wrote: Two comments from the attorneys that I consulted with, first is that you can grant voting rights without granting standing in a suit. My opinion is that this is because it is a non equity club and there is no financial harm from the loss of membership equity. Second attorney suggested that anyone can have standing if there is financial harm or physical harm. For example an employee in a harassment case will have standing and perhaps donors or members who gave money for a specific use would also have standing if the money was redirected or commingled with operational funds. The thought that no one has standing suggests that you can operate without legal restrictions until the us government chases you down? lam sure you all agree, that can't be true. There has to be accountability at some level. Sent from my iPad On Mar 21, 2018, at 9:46 AM, Donna Warwick <diwarwick(o) road run ner com> wrote: All: Here is the memo referenced last night that Jon asked everyone to read. Please forward it to anyone else who might want better understand the details. What honestly don't understand is the legal opinion by Jon Van Cleave that if we allow members to vote for the Board then they would have standing for a derivative lawsuit? How can the Board be concerned that members would suddenly have standing yet currently the argument of the defendants is that not even Board members have standing? Is Jon saying that voting members would have standing yet a sitting Board member would not? Following Jon's opinion, current Board members are the only 'members' and so isn't it logical from his argument that Bruce and indeed do have standing being defined as 'members'? I would like to hear other's opinions. Thanks, Donna <MEMO RE ELECTION OF DIRECTORS.doc> Kathy O'Kelley "You are, at this moment, standing, right in the middle of your own 'acres of diamonds." Earl Nightingale hftp7//www.nightinciale.com/articies/acres-of-diamonds/ Exhibit B From: Bill Grant Sent: Friday, March 23, 2018 8:43 AM To; chrissieemmel(fgmail com Cc: Chrissie Emmel Scott Richter Kathy O'Kelley Donna Warwick Bill Applegate Bridget Skinner Bruce Ibbetsom Caroline Taylor Greg Collins JONATHAN VANCLEAVE Jack Choumas James Netzer Jason Gendrom Jim Warmington Jr Jim Warmington Sr Joel KeW7 John Warwick Laura Choumas Marc Foster Matt White Meredith Cagle, Pat Rolfes, Sean Ellis* Steve Patterson, Sue ApplegateSusan Skinner Suzanna Richter Thor Johnson, YaYa Iisajohnson917Cfgmail com cflemingftbrcinc com dag2205Cals1Lcglobal net Zio7 Paul Tobin Liz Ewanick Jock Marlo Subject: Re: Memo re: NAC Director Selection Chrissie If you would like to discuss the items that you brought up in person or by phone I would be glad to meet. We will go through them individually and I can provide the facts that you may not be aware of. I am not going to take the time to write a response and all the issues and specifics in an a mail. Please advise. Bill Grant Sent from my iPhone On Mar 23, 2018, at 8:25 AM, Anthony Chaves <achavos @chavosandrau com> wrote: Chrissie's email certainly highlights the necessity for NAC's board to be replaced. The current board members must fear that if there is an election for seats on the board, voted upon by NAC's membership, that they would not win re-election to the board based on their collective past performance. If the board is doing such a great job of oversight of NAC's operations as they claim, then common sense would dictate they would welcome the opportunity to receive the adulation of the membership, in the form of votes, for a doing a job well done. Unfortunately, this board is devoid of any common sense or any obligation to do the right thing. Anthony G. 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From: Chrissie Emmel <chrissieemmelPgmail com> Sent: Thursday, March 22, 2018 10:16 PM To: Bill Grant <vets4pets(@aol com>; Scott Richter <scottPatlasvp com> Cc: Kathy O'Kelley <kokelleyfnplaDgmail.com>; Donna Warwick <djwarwick(ta roadrunner com>; Anthony Chaves <achavos(o)chavosandrau com>; Bill Applegate <aR leegate.bilIPgmail com>; Bridget Skinner <bridgetskinner4Pgmail com>; Bruce Ibbetson <bruce ibbetsonPgmail com>; Caroline Taylor <nacjrrowing carolinef@gmail com>; Greg Collins <gcollinsfalcraigrealtygroun com>; JONATHAN VANCLEAVE <jvclawf@sbcglobal.net>; Jack Choumas <jackie(dchoumas com>; James Netzer <jamesbnetzerfalaol com>; Jason Gendron <jgendron0)cembru5com>; Jim Warmington Jr. <Jim(a)warmingtongroup com>; Jim Warmington Sr. <iimwna warmingtongroup com>; Joel Kew <Joel(@warmingtongroup com>; John Warwick <johnj warwick(@yahoo com>; Laura Choumas <lauraPchoumas com>; Marc Foster <ubsmarc(nlgmail com>; Matt White <MattW(@mwcustom.com>; Meredith Cagle <meredithcagle(@sbcglobal.net>; Pat Rolfes <r)atPcafe jo.com>; Sean Ellis <seanwellis2agmail.com>; Steve Patterson <findsteveoatterson(d)gmail com>; Sue Applegate <tobi466( gmail.com>; Susan Skinner <seskinner(a)me.com>; Suzanna Richter <richters9l(@gmail com>; Thor Johnson <ttiohnson2004e -)email com>; YaYa yava(o)pacbell.net>- lisajohnson917(a)gmail com: cfleming(o)kbrcinc.com; dag2205(@sbcglobal.net: zip <zip(@zieoer com>; Paul Tobin <paulxtobin(algmail com>; Liz Ewanick <liz ewanick(@m2tahoe.com>; Jock Marlo < ockmarlo(@RmaiI.com> Subject: RE: Memo re: NAC Director Selection Dear Bill, While it's true that as the sixth Executive Director of the NAC, Billy Whitford has seen the Junior Rowing program develop and grow, we also know that rowing throughout the United States continues to grow at a rapid pace, as well. The founders who helped build the NAC (Billy Whitford being one of them), have more to do with that success than just one individual. The real people who have built this program since the beginning and should get the credit are the coaches. Recently, the Junior Rowing program has been taken to a whole new level by the leadership, business acumen, financial accountability and transparency provided by Pat Rolfes. He has been able to achieve this despite Billy Whitford. As the Junior Rowing liaison for the Board, I'm sure that you are privy to the interference and roadblocks that Billy continuously throws in Pat's path which ultimately does filter down to the coaches and then to the kids in the program. To think that the kids are not being affected by what's going on at the Board level is simply not true. The retaliation and manipulative behavior that Billy has been dishing out to Pat for the past two years, is a continuation of the same bullish management tactics that he used on the coaches for years. The only difference now is that Pat has positioned himself as the guardian of the coaches and kids and takes the hits from Billy himself. You also know that the NAC had to pay $25,000 to a law firm to address labor issues caused by Billy's treatment of certain Junior Rowing coaches. My understanding is that the findings of the legal team hired by the NAC resulted in the Board being forced to vote to remove Billy from any management of Junior Rowing coaches. So, I am shocked to hear you say that the success of the programs at the NAC are due to the efforts of Billy Whitford. In the past 3 and half years, I have witnessed Billy drive wedges between the Junior Rowing coaches and create divisiveness between the Junior Rowing program and other NAC programs. It's been proven that funds have been stripped from the Junior Rowing program to support the NAC's financial inefficiencies and illicit activities that the Board has turned a blind eye to for years. This is not the first time that Junior Rowing parents have voiced these concerns, however it is the first time that so many of the concerns being voiced have hard evidence and proof of the wrongdoings going on. Some of the examples of the wrongdoing are • $227,000 stripped from the Junior Rowing program which was proven by the Hanzich financial analysis report. • Current use of Junior Rowing funds being used by Billy Whitford to cover NAC General's cash flow problems upwards of $80,000. • To Billy Whitford's own admission, 4 International 45 -foot shipping containers filled with Puakea Designs (a for-profit company) canoes were offloaded on Newport Beach City and NAC property for distribution. • To Billy Whitford's own admission, Puakea Designs (a for-profit company) operated a paddle manufacturing business out the NAC shop. • To Billy Whitford's own admission, he allowed WOW to pay NAC coaches in cash, under-the-table and off -the -books, while illegally avoiding all payroll taxes. • To Billy Whitford's own admission, he purchased, installed and used an illegal hidden spy microphone in the NAC Boardroom. With all of these recent examples of wrongdoings, the Board has failed to hold Billy accountable for any of these actions that put the organization at risk. As some of the Board member's sole purpose seems to be to protect Whitford at all costs and your statement that Bruce and Donna as evil people looking to "bum the NAC to the ground," it is clear to me that you are part of the problem and not the solution, as 1 originally hoped you would be. Your weak leadership and lack of responsible fiduciary oversight is beyond disappointing and is now to the point of disgust. The idea that you will not give up that leadership nor allow this organization to vote for its own Board is reprehensible and makes me wonder where the dead bodies are buried. I know that certain members of the Board have stated that they are counting on this group of parents to age out and disappear, but rest assured that we aren't going anywhere. Chrissie Emmel From: Bill Grant Sent: Thursday, March 22, 2018 6:37 PM To: Scott Richter Cc: Kathy O'Kelley Donna Warwick Anthony Chavos Bill Aoolegate Bridget Skinner Bruce Ibbetsom Caroline Taylor Chrissie Emmel Greg Collins JONATHAN VANCLEAVE Jack Choumas: James Netzer• Jason Gendron: Jim Warmington Jr.: Jim Warmington Sr.: Joel Kew: John Warwick- Laura Choumas Marc Foster Matt White, Meredith Cagle: Pat Rolfes: Sean Ellis: Steve Patterson: Sue Applegate: Susan Skinner: Suzanna Richter, Thor Johnson- YaYa, lisaiohnson917(a)gmail.com Subject: Re: Memo re: NAC Director Selection Kathy Thank you for the very thoughtful comments. Unfortunately you have walked into a very tumultuous time at the NAC. Fortunately this animosity you witnessed at the last meeting has not spilled over into the kids programs nor have any of the kids been party to this negative interaction. The Boards sole purpose is the betterment of the programs at the NAC which have never been more successful in the history of the NAC. This success is due the efforts of Billy Whitford whom as you noted is loved by many but clearly not all. Unfortunately the lawsuit that has been filed by two individuals requests the removal of Billy Whitford along with several Board members. As long as these individuals who would stand for "burning the NAC to the ground" don't prevail, this place that generations of kids and patrons have loved for over 25+ years will go on inspiring and teaching water sports to individuals of all ages and skill levels. I definitely appreciate you concern. I am very grateful for your son's experience and growth. My daughter went through the Junior Rowing program several years ago and had the same enlightening experience of which I am grateful. If you have any interest in furtherance of this discussion please let me know. Bill Grant NAC Board President Sent from my iPhone On Mar 22, 2018, at 3:48 PM, Scott Richter <scottkaatlasvp.com> wrote: Kathy, There are many Jr. Rowing parents that sympathize with you. I got involved with the NAC board two years ago when a group of concerned parents wrote the board a letter outlining many of same issues we face today. At the time, I relayed a similar story of the noticeable impact the program had on my son and my desire to work & donate in order to see that sustained and built upon. Unfortunately, most this board does not share your concern and, as you are discovering, will actively work to undermine any attempt to implement meaningful change or reform. Worse, they will berate and threaten those that expose their self dealing. That said, through the dedication and hard work of Pat Rolfes and the coaching staff, the program is very strong today and we intend for it to remain so. I urge you to stay involved, advocate for those that rely on the NAC and its various programs and to hold those in positions of power accountable. The so-called leadership of the NAC is counting us tiring of our efforts as so many have in the past but there are a lot of us with graduating seniors that intend to see this through. As you point out, it's a worthwhile cause. As a parent, there is a lot that you can and should do to support the program. Pat Rolfes and the coaching staff will always welcome the help as will those of us advocating for change at the leadership level. Welcome aboard. Scott Richter On Thu, Mar 22, 2018 at 12:41 PM, Kathy O'Kelley <kokelleyfIIp(@gmail.com> wrote: Hello, My name is Kathy O'Kelley. I am a mother of a novice rower. I attended the NAC Board Member and felt compelled to walk out as petitions were dropped on a table, asking two Board Members to resign, in a very public manner. At that moment I knew I could not stay and watch. In that moment it became very clear that no one would be interested in one concerned mothers voice. It was irrelevant if I, as a concerned parent of a Novice rower, was in attendance or not. As I walked away I could not help but notice how far the NAC organization, in this one Board Meeting, had deviated from their own Mission Statement. I hope and pray that the meeting was/is not a true refection of where NAC, as a whole organization is going. If that is the case NAC will not be around much longer. And Sea Base, just down the street, would love to step in and fill any void NAC might leave behind. Mission Statement: "The Newport Aquatic Center (NAC) is an extraordinary community resource whose mission is to teach and inspire athletes of all ages, abilities and backgrounds by fostering a passion for Olympic style rowing, kayaking, canoeing and related marine activities. Through character building programs and world-class professional instruction, the NAC not only develops exceptional athletes, it creates a positive, influential path for young adults, a common destination for devoted enthusiasts and a teaching ground for environmental stewardship." The Novice Rowing program has completely changed my son's life. He was once shy, and so uncertain of his future path. Now, as result of the support and inspiration he has found at NAC, he holds his head up with great pride, and is working feverishly to become physically fit, and become a top rower. He is driven to obtain straight A's begin volunteer work, and continue to take honors classes. He is determined to attend an Ivy League College, while rowing, upon leaving CDM High and NAC. So am I bragging? Yes and no. I am actually describing every single child entering the NAC Novice Rowing Team, both boys and girls. I have witnessed Pat Rolfes, Pat Gleason, Marcel, Mejo, along with the varsity and girls rowing coaches making significant personal sacrifices, simply to change the lives of countless kids, just like my son. At the NAC Board Meeting this group was not allowed to request clarification, as witnessed by one courageous father, who was never given an answer. I found the website discussing the NAC legal issues. Financials up to this point seem to be factual. If there is debt accruing on behalf of the rowing team, or any area of NAC, where did it begin and how can it be resolved? Transparency is the only answer, before the worst case scenario occurs of NAC being dissolved, leaving countless people without a priceless, life -changing organization like NAC, leaving the rowing team and NAC in debt. Removing two caring board members will not change the financial numbers, or the growing concern among parents of rowers, NAC members, and non-members, and the entire community of Newport Beach As one concerned parent, I am absolutely pleading with each and every one of you to please read your mission statement again. Please go out and watch the senior masters competing in outrigger, and rowing, look at the sparkle in their eyes, and the confidence in their walk after competing. Go out and watch the rowing team winning medals, and the kids staying off of drugs, while going after great dreams, created at NAC. Try to see the admiration from the community when NAC is mentioned. Please lay down your cruel words, and sad attempts to divide each other, and NAC members. Please go back to the meeting table and try to find a compromise. And most important of all allow NAC to promote and provide transparency for every single person, placing even one dollar on the table for NAC. This battle is not about Billy, he is clearly loved by all of so many. He has changed countless lives, and made great sacrifices. Instead, this is about transparency, debt and saving NAC without destroying each other. Again, I am one small voice. You can easily hit the delete button after laughing, but I am praying that each and every one of the amazing board members can find a way to make this right, for the members, the parents, the kids and the community. The court will definitely solve all of this, or dissolve the organization, but I am hoping the board members can reach an agreement first, since you are on the board of one of the most priceless, life changing and life-saving organizations in the nation! Please Try?! Kathy O'Kelley kokelleyfnr)@izmail.com (949)813-3596 On Thu, Mar 22, 2018 at 8:05 AM Donna Warwick diwarwick(@roadrun ner.com> wrote: If you really want to publicly tangle about membership, are you equally amazed that longtime, unelected Board Treasurer, Secretary and officer of the court, Jon Van Cleave, has only paid dues twice as documented in the records going back to 2008? He shows only two payments on Jan 7, 2016 and Dec 27, 2017 Has Jon been identifying himself as a member and per the Bylaws, been an imposter on the Board for most of his service? It has amazed me that yourself, Greg, Jim, and Jon and maybe Steve all considered the tactic of removing me from the Board, unbeknownst tome, for not paying general membership dues All of this scheming while Jon himself was not even a paid member at the time or for eight of the last ten years Who knows if he ever paid from 2000- 2008? Did you discuss removing Jon from the Board or Jim for not once paying for his second boat for who knows how long? Please don t excuse this lack of membership by saying it is because of Jon s donations which, by the way, are one hundred percent specifically Restricted despite Jon documenting the statement below on Jan 16, 2018 Of these $277K (not actually north of $300K) in donations, interestingly only $1,250 went to an actual program of the NAC Other large donors actually are members "As to my donations to the NAC in the last four years, north of 300k by the way, I saw no need to, and did not, restrict the donations. Those donations were for the NAC and to be used, and were used, in the best interests of the NAC Mission and for the successful operations of the NAC. Whether my donations were used for copy paper for the office, or a perk for an employee, or gas for the launches, or a boat for the Jr Rowing program, or paddles for the Outrigger program, or Hardwoods or Revchem supplies for the shop, or for the remodel of the locker rooms, was fine with me and is not something / wanted to, or needed to, track or control." On another subject since you are worried about officers of the court lying, Jon told us Tuesday night, March 20, 2018 that Marketing Director Kirsten Hermstad (Robinson) brought in more money than we paid her over the years she was employed at the NAC I am asking for the data to support this statement because if you are calling Tony a liar for his misunderstanding of what you have unilaterally defined as an actual member, then you must be really concerned about other people lying, as well Tony - I too thought I was an NAC citizen with a voice as the Board was fully aware I was a Jr Rowing parent and had been paying the $43 in overhead dues for my three children over eight years. It was not an issue when I joined the Board or I would have paid. I have since learned that this $S12 a year does not give me a voice in how my money is used. Please correct me if anything I have said above is not totally factual. Please forward to anyone else who attended the meeting Tuesday night. I have reattached Jon s memo he would like all to read Donna On Mar 21, 2018, at 4:22 PM, Scott Richter <scottfcdatlasvp.com> wrote: Rather trivial compared to those told by officers of the NAC board. Think I'd lay low on that topic if I were you, Bill. On Wed, Mar 21, 2018, 4:02 PM Bill Grant <vets4petsPaol com> wrote: Tony I am amazed that an officer of the court blatantly lied in front of a room full of people about being an NAC member. I chose not to correct you in front of the crowd last night, frankly I wonder why. Bill Grant NAC Member Sent from myiPhone On Mar 21, 2018, at 1:44 PM, Donna Warwick <djwarwick(a)road run ner.com> wrote: Marc: Thanks for doing this. It will be good to get some more respected opinions. Donna On Mar 21, 2018, at 1:16 PM, Marc Foster <ubsmarc(@gmail.com> wrote: I have just requested an answer to the question of voting/representation on the board by non -equity members and the limitation of standing. The question was directed to a board member of the Calif State Club Association (non -profits like Nac, Nhyc and Bccc) who is also an attorney who has expertise in this area. As soon as I get clarification of the law as it pertains to Non-profit clubs in Calif, I will forward you the response. Sincerely, Marc Sent from my iPad On Mar 21, 2018, at 11:07 AM, Anthony Chavos <achavos(@chavosandrau com> wrote: All Neither Bill nor John answered the question why it is in the members and donors best interest for NAC not to have open board elections. They danced around the issue but really said nothing. Bill even admitted that others may do a better job of managing NAC. Tony Sent from my Whone On Mar 21, 2018, at 10:48 AM, Marc Foster <u bsmarc(agmail.com> wrote: Two comments from the attorneys that consulted with, first is that you can grant voting rights without granting standing in a suit. My opinion is that this is because it is a non equity club and there is no financial harm from the loss of membership equity. Second attorney suggested that anyone can have standing if there is financial harm or physical harm. For example an employee in a harassment case will have standing and perhaps donors or members who gave money for a specific use would also have standing if the money was redirected or commingled with operational funds. The thought that no one has standing suggests that you can operate without legal restrictions until the us government chases you down? am sure you all agree, that can't be true. There has to be accountability at some level. Sent from my iPad On Mar 21, 2018, at 9:46 AM, Donna Warwick <d_iwarwick(@roadrunner com> wrote: /_VA Here is the memo referenced last night that Jon asked everyone to read. Please forward it to anyone else who might want better understand the details. What honestly don't understand is the legal opinion by Jon Van Cleave that if we allow members to vote for the Board then they would have standing for a derivative lawsuit? How can the Board be concerned that members would suddenly have standing yet currently the argument of the defendants is that not even Board members have standing? Jon saying that voting members would have standing yet a sitting Board member would not? Following Jon's opinion, current Board members are the only 'members' and so isn't it logical from his argument that Bruce and indeed do have standing being defined as 'members'? would like to hear other's opinions. Thanks, Donna <MEMO ELECTION OF DIRECTORS doc> Kathy O'Kelley "You are, at this moment, standing, right in the middle of your own 'acres of diamonds." Earl Nightingalehtt '/�ightingal om/ar i I /a r -of-diamonds/ Exhibit C Fim.f.11 I ­dd like to yw for laking the time to answer a number of the emails on this chain. I'dalso like th.tkyou fy .... M— —I and I is. J - name the lime and place and I'll beth— H.—I, for the purpose ofclanty t,,"—,y. I ..Idhk.y--",di,"fi,g I` the i— I b—ght d,,. Y,. h "d Id" the dalM (secetu in wawof the issues tare din Nplone2 6 Il«havebeen oJJrcswJ.Ilozwrer, itIrak U.nne and Umce forcing exposure Io male Nis happen.) Jo have In state That iI seems (army Ihal the U.aM hnJ I. — t. NOT R— .1,P11i. I. ­dfi— 1. .—fi,th— d dimb- th,d, p—h— , the NAC, b.1 W fi� the H -M wok -w. I. . efon If., — I. bd 'd of Ne solutioµ if you fidd the explerelionz — I., ..d &d.lit,dt waw, I'd W happy I. — 011, you td fl— --i-, h.& I. 1h,,t .—W pfli— T I.& d —p— d, i. Ne 1- — y— dm� t. vW W 0-1 —h .,� .come t,d, I. -­— MAi.g --ft .�l "11— th., y. ..y — � — f'.dd id-=jli=t.di - kmtl dissm" -.Id b, d --,d .— and It, .11. Uff .. -dy. h, —jd,ity f,U B -d -d Billy 1%%jtfidJ ldi— I a1[— this .,,hdd ofpenial -ft, d d. , illicit -m— —] financial j�,vi� . hih, skiving dim, q-- zdd flle S. r. excited for Ow opponunily Nal you've oRenng to help bring out Ne wIh Ml—hepw—.g,d-d,the p,b,fm[ trans f—hdNAC. I believe Nu ill ultimately bit,,, .1 Chnssie E-0 949-285-3292 ch.td, : am not —ld like 1. di—, the netts shat you brought ., i. —d ., by ph.. I would , W . .-d. W< will — 1mdwid..Ily and I can — pid, the- not f f.that you ..y b, . .... i, . take the time 1. , rive . . . . .. d .11 the issue and z7µ dr— i. enc ..H. Isla, advise. Bill G—, Sud r.." ww Wt.- gym: Uon = 2,3 2018 G 22 ANI T.: E.LL.1- �kSublet. Re. Mama re. NAC D'netw Selztlon mNimesaezt:ocltro.ot is ton 11a, — p — -11 d. I hl d. —. 1.— 1. 1,1 aTrs -1— . mryt sad ea. wa I— t­ 1—ttt abrgr.nn 1 11-11,11"1111111111111 d111 h. .e. err arae, to cse sue, eafpzcvc ea., <a avr<m<tm ,Door rya.sezlh tat v w�P dnlha..a v g odd eg su rates rwssw. oath we. vvvat eIu[s ewu tts. 01-1. 11 . n1— Itmg to keep ­ulg ,— t- people I,- --d .—y d -mg for thi, lack of Oversight — ---d spenNng. Oh— didt— —k —11., - group continually .b,.d.,..g It, party. Plea — dhey ug --1, 1 . fth11—il,.d lot a.tl have been cont ntea Themrutn always lies n. the Inde d- -­.g�t - .1 Ppl— by pl.d lh� 11 1 .1 the 1-d— f toff WERE.111­1-.Zly ---d ir and 1-1 Ch,.11.1'1 c.—,tl are hypwlwle -, — - az been adeJicatetl —.1— and 111, P—.1 1. 1h, .f theold,,— V heII.Pl,hd.,h,,,.n..,al.ha,ip,plOil,ar.h.,.,11,,g,,.,x,o,, Tlh—lh- -d knowsell ai this -d tat onN enema blind ave but works a—:y t. coreri1 uP.,massseminterviews .--d of —P -1 -r agl—mg .1 c lt—l— for 1—a the 6— to I'd lh.1 p— 1.19 .19--- of I i p Mission Statement: WM1le Ins True soar as 111, -1, 1-- ."- .1111, NAC B. III Wh..tford has - I I. I-, R...q -g- d -p and g- . also --1 sawing th-g-, - United States 1-1- 1. 1,- 11 1 rapd -i, as -I The fouMers wM10 Fel-,i III. Id the NAC (Billy -i- hi,ltt one .11 h-) I,- more I. tlo with lht, -- 11an 1 st one indmdual. IM1e real people who M1am bu It this program since me beginpng and sM1pvltl get rhe credit a•e the cozcnes B. lyRolfes.Ile Was Weenhmeat's Nth -ch ultimateH don lilkll d- t. the coaches and 1- to th,, kid,I the pbn- T. ffiii,k that Ihi, kids are not heing allmML, wFaizgong on atthe Board ".1" `-PN `-1111, Th, b.n hi, l - . --1 that bhas ,, ­ vat nor lY h. d lh i,I. l the .It -- 1-b,I sM1e same i,- The -Il d"Iferenre now is Pat has ii -11,11h,, it -i - f-1-111 lid, Hunandna take , hi= -1 Ih Y h:.- k- t the NAC nod to .1 $11 Bmf Io � I.. fil. t. hddIll y 'I ty .1 -1-antler anJing is mal IM1e -h" legal - programs W 1- 1- by the NAC 1 -In It, -d -9 forme1.- 1. 1- hit, b- ­ -=,,l , ib, ­g I— I amzM1¢ketl to h- mat lb. .,In, plIt the ili, d. the 0 1. .1t, .1 Bil:y M.Ifi-� i thi, p- , _ " have wit-1.Ul- - dbetween the - I_ wing -I- - 1-1 d- ..... the .1 h..,.g P119- aM .1- xAC pl­- It', been p- that 1-1 h- been stripped ".. - li,-r oxong urogram [o =.Ih Ite AC` 11 kit ii,-- that Wli,isl i hh.,J 11, to 1.' -1 - is 11.1 - 1.11, time -1 -1.1 It— � III I=, il-flig it,., be--I-h- b,IIdI,-- and gor.5umr of the easamplvo al the --d-9 are • $i2 ripped from the Junior R -I, 11- .1ildi was P-1. by the H-111, fl -1.11 c,sl­ repos. • Cu rent use oflunior Rowingzds 1-9 used W B 11, -11.1d 1. 1-1 IIK (31-111', 1- now problems upwards of$N Xltt •TaT. 8:!,y --d-, rte, all -WOW to pay NAC I. -I .n -h underlie ,Ibli, ­ -th-', own admission hI, ­Ih-d ii,-- antl usM an illegal 1,4- ­ -ph- in met, fitliel to hNd R. ly --i,bI,, Ib, ofthne onto - rets;> Ir purpneu to be to mtm, ape roe mmol rte Bpnna Ili,,i mal you are In III the problem and -Thi, l I .1.9i,Il III be. Y.., - Wb, -.hd dive I;,b - is now to hi, -t of thIS.11, The d. Ilin, you ,, 111.1 giro up -11,- hip - a11. Ih and .- me -,-where III, I- ­ are b.,. I - 1- C-li, -,-1 of ffil -Id have stated this ih-- h., -1 ..-d bit, we aren't gong -1- -i- Emmet --bils- -, -1-1 . III, 22 Mini b3l 1. T.: 11- sI,bj- III, .- 'i, - Bae - -n- Th-ld-­­ IthlbeUe,me.t.fth,p,.gram,allheNAC.h.,hhavenem,k,..o,,,u,t..f.i.n,hehlll.ry.flheKAC Thl­,,o,lld-h-fbIlI.fBilly kVnnfora whom as you torted is Iwetl by -.1 the I h. has Leen f 'td by I- the removal ,I tIltv I'— vim I -I -d --1 Al 1— .11-, dmdiiatwho -ld �d I., - _ I t, .1. to ­iiiitl- - - ,I. I that- -h- W k,d, -d for over 25 ­, g. - . td.v­1, f a I 11-11 df t7 I, --i-w- ... - and, growth.-- went th- My daughter It, hi-, R. -Ig p.0- --i years - .1hght- .9 I.Pol-11 f which I - g,.h,h,I If Y- have any interest m hilhe-11 of 01 tlpl-,, lo me kww. Klthy Th- are -V J, R.,..g 1—- 0.1 1,11,.Ih 1, -1 roti. I g-,,- -h III, NAC -d Y-1 ­ when I 9-P f concerned P-- -, - , _hn of -- ...' we ` " today. "i I` `- "" � -.1n, -1 f noticeable .-I the p-.. - =y'- doiki, 1`1 1 11- 1, - I'll -'blrmineanymtempt b ­ 11, 1,, 1,111 dill, -11, -1 - bl= It ' I ­" " I. p"Iti,ii, __ hki I ie ....... Worose Ih.y .11 -11 - th-t- It- -11-1 lh- -If -1.ng =d.I,,.-:h -,beih- 1,- -1, f N, b,lb,,, Ith-li, 9 staff the p- -I ­ 11 -it I-, -,d I., ., I. ,,, "'. I. "' "' --,, for those -1 1- .it .1 -i- pl.gl- - 1. -Id IF- i, ­ti- lhi, 11, f the c ., 1-0" t,' 1,— of ...y -1 b,I 1- 1., of ., -h gratluaimg seniors mar inlentl to see P-dfand the ..h.,,gstaff III -cotill, I., lh,­ al III, -d-hip - W.11- -Id -,-Ppild.18-1 11, pa em pr a Novl,e,pwe, waa.n attendance or oar. .-h-dMt,,b.S hid,t%h-d-n--bb­. lo=' h P, ild po,.. ,ffi 11 wi-11 1 011be-AC NAC 0 --.11-1I_ I_ Le.. . -mei I. -P tane fil-y-d-ighilleder -d The th.Rowing program nae completmy cM1ang - eIneelvesoftountlns "t, fun bli, my son A[IM1e one -d Mi,o­ this -p i mrexuezttlarifi<ation as wlmesu-0by one co aeeous falM1e<who was n<mr given an answer b 111, 11, Ih,- NAC 1-11-1 F.1-1.11 p I. 111, -1 - I. III, f. -I if d- --mg fIne wing team many area of NAC .nine ands Oe&n and d. werCeloee rhe worst case ,f - -S J.11.1 Id leai,, -11- ­ --t I I, I- hh,-Ih,i,&h,g h -,.,i- e, - e-, - rowing �=lwatch iillllld parent,�..I plead:­p1bl,, co oro dna -11, hi, I wi�g team. FIAI t, 1. bb" me tpmmtl ,nh .1- NAC -- Pf..l. go bask t. --, and ­- n -pi- for every sins deaIN Illd Na I f :o —, H. - th­ed..,b, ,—I r—, -- th" mahout 1-11—ly d- - —8 NIC --1 d—-9 —h Kathy dKelley 11.w-. d, ­', lP: ,— I b_., 7l Bora; -h $12% —11. az—lp oa am ort, esaC pne dd. zactw ha ­­ s the NACin the asf Jowreaa.1b f— by I�l b ora—UpNAC Mission pne JW me n[[ess/vl operarlons of me � 'b, Ne WuggerWogram or hardwoods yr Revchem svpphesfarl odor _'d Tony I oo thought Iwai an NAC lltl— wMavwce 11 the —d .1 Nly —111 waza lr R-9 parent and had been paying the$A3 .n —11nd d-, for - three th,.— over eight y—,t It - 1n —1 when I 11—d - —d or I —1d have -d I have —', -- tNt th., $512 1 year — not 9,11 .11 — in h. my —,, 11 used. pleas,, wren — I I 1yth,,,,, I have uitl above is not totally(.dual. Please f—d toanyone 0s,hoatlentl,d the meeting T—d.,igh, 1111ill — p— I. I— 1.1d It, .'f —1 f Ne NAC —d. � ,k l'd lar lox on mar topic lfl were on wee M., 2 1 2019 102 PM Bi I G,— evra. Tonv I --seed lb.: an fF.—of the coon bl-,,vy lied in hoot ofIt— a roomN I d —1, — bung an NAC —I I f U11 I fl-ty I I-- wW Grant IIAC Nember SensI y pt,... on Mar 21 2019 z11 14 PM —1 --k for do n8 Ih 1 11 . li l 9 91,t some mare rezpectetl �p I.— -1d by nan-equity members anJ me -11 d I ember or me Ca P11 1-1 a. who set pertains to Namprorlt clubs in Cafd I w.1 (orwara you the response. Sincerely Marc -I from my.P.d 21 7038 z11107AM —.y AI a wend =y ,i. —l" ��n;°o,, nPraa�ad �e�mm� eairy �m�ommR. oma : yaw do a bete: ion o` Send Iron my me aemaaaaa oa�rdbers nave anaing) vatin5 embus na a eraMmg ting ewid fall g Dara � memtprs me aaN tubers' log int apace intleed nap �1egmg eenaa xana oxeney 'You are. at M moment, slmMing. igni m aie mddle of your own'a�cs o(a�monds' Ead June 30, 2016 To: NAC Board of Directors Attn: Bill Grant, John Van Cleave, Billy Whitford We are huge fans of the NAC and its Jr Rowing program. Our goal is to work privately with the NAC Board and its Executive Director to ensure we continue building on the NAC Jr Rowing program successes of the past years. We are proactively working on a comprehensive and long term fund raising campaign to ensure that the NAC Jr Rowing program has financial stability and additional resources. In our efforts, we have run across numerous concerns. In the addendum we have summarized some of our operational concerns with the NAC, and we hope the NAC BOD will utilize the information to make important operational changes in order to enhance the experience of the NAC community in general and the Jr Rowing program in particular. In an effort to keep our June 30th meeting focused on how we move forward, we do not intend to discuss or debate our specific NAC operational financial and employee management concerns. We will be happy to discuss the specific concerns and resolution ideas of these specific issues during additional meetings. We want to privately and proactively work out an agreeable resolution to our operational concerns. Our cornerstone requests to immediately improve the operations of the NAC Jr Rowing Program for the upcoming season are: 1. Planned / Discussed Jr Rowing coaching terminations and replacement hiring's are placed on hold. 2. An Executive Director of the Jr Rowing program, reporting directly to the BOD, is collaboratively hired. • The Executive Director of the Jr Rowing program has responsibilities that include managing all of the NAC Jr Rowing program coaches, financials and accounting with NAC BOD oversight and appropriate accounting support. We believe these changes will benefit the operations of the entire NAC. We look forward to meeting with you and proactively improving the Jr Rowing Program. Sincerely, Jr Rowing Parent Group cc: Bruce Ibbetson, Greg Collins, James Netzer, Susan Skinner, Donna Warwick, Linda Hayes, Steve Patterson June 30, 2016 Addendum: Financial Management Concerns: 1. Inaccurate accounting of NAC programs. 2. 2015 Jr Rowing program dues collected/reported for —145 of the —180 rowers. Which equates to approximately $131,000 or 20% of the dues being uncollected or missing. 3. 2014 Jr Rowing program dues collected/reported for —140 of the —180 rowers. Which equates to approximately $147,000 or 22% of the dues being uncollected or missing. 4. It is our understanding that only 2-3 Jr Rowing program scholarships with a total value of approximately $11,100, were given during the 2015 season. 5. Discounts for dues, membership fees clothing, etc... are applied to NAC customers at the sole discretion of the Executive Director without following a publically available policy. 6. The Jr Rowing net income balance appears to be short of funds, as per the last three years of reported financials the Jr Rowing surplus is approximately $328,000 or approximately $110,000 annually. • 2015 Surplus $145,705 • 2014 Surplus $87,388 • 2013 Surplus $95,596 • The surplus capital expenses requiring BOD approval and the corresponding capital expenditures approvals should be on file. 7. Money collected from Jr Rowing used equipment sales do not always come back to the Jr Rowing program. 8. NAC hourly membership business allows cash collections, exposing the NAC. Employee Management Concerns: 1. Employee harassment 2. Paychecks have been withheld by management 3. Management threatening to withhold employee pay 4. Undocumented employee compensation 5. Management renegotiating, verbally agreed to employee compensation, arbitrarily lowering employee pay 6. No job descriptions 7. Management listening in and watching believed to be private conversations and meetings at the NAC via webcams 8. No performance reviews 9. Derogatory comments made by management about individual junior rowers 10. Directing NAC employees to work on personal property while being paid by NAC 11. Lack of performance improvement plan process 12. Retaliation for employee complaint escalation 13. No employee complaint escalation path 14. Condescending behavior to women by management Exhibit D From: Chrissie Emmel Sent: Tuesday, May 15, 2018 2:03 PM To: Bill Grant Cc: Pat Rolfes Subject: Bill Grant's responses to email dated 3/22/18 Dear Bill, Please see all your answers in blue. Thank you for letting me be a part of the solution in getting this information out to bring transparency and start the healing process to bring the NAC back together. I think this step will go a long way towards this common goal. Attached are my hand written notes from our meeting on March 29, 2018. First of all, I would like to commend you for taking the time to answer a number of the emails on this chain. I'd also like to thank you for your offer to meet and I'd be happy to take you up on it. Just name the time and place and I'll be there. However, for the purpose of clarity and transparency, I would like you to respond in writing to the items I brought up. You have a perfect opportunity and forum to address any misconceptions you believe all of us have. We'd all like the facts and have been asking for solutions from the Board since the original parent letter presented to the Board, dated June 30, 2016 (see attached). To the Board's credit, some of the issues stated in the June 2016 letter have been addressed. However, it took Donna and Bruce forcing exposure to make this happen. I do have to state that it seems funny that the Board had to vote to NOT allow for-profit companies to continue to manufacture and distribute their products at the NAC, but at least the Board took action. In an effort for me to be part of the solution, if you find the explanations too long and daunting to write, I'd be happy to meet with you and then communicate your answers back to these interested parties. The Board's lack of communication and transparency in the last two years needs to stop and the actual truth needs to come out to everyone. Making statements about "facts that you may not be aware of and incorrect information being disseminated could be dismissed once and for all. Unfortunately, the majority of the Board and Billy Whitford continue to allow this method of partial truths and spun explanations to illicit activities and financial inquiries while skirting direct questions and the real issues. So, I'm excited for the opportunity that you're offering to help bring out the truth and start the process to go down the path of real transparency for the NAC. I believe this will ultimately bring real healing and hopefully, redefine your legacy and leadership role as the President of the NAC Board of Directors. Dear Bill, I appreciate the time you took to meet with Pat and me last Thursday. Per our discussion, I have typed up the notes I made when you answered the questions addressed in my email. As discussed, I believe that disseminating this information will go a long way towards transparency and ultimately, the healing of the NAC. Dear Bill, While it's true that as the sixth Executive Director of the NAC, Billy Whitford has seen the Junior Rowing program develop and grow, we also know that rowing throughout the United States continues to grow at a rapid pace, as well. The founders who helped build the NAC (Billy Whitford being one of them), have more to do with that success than just one individual. The real people who have built this program since the beginning and should get the credit are the coaches. Recently, the Junior Rowing program has been taken to a whole new level by the leadership, business acumen, financial accountability and transparency provided by Pat Rolfes. He has been able to achieve this despite Billy Whitford. As the Junior Rowing liaison for the Board, I'm sure that you are privy to the interference and roadblocks that Billy continuously throws in Pat's path which ultimately does filter down to the coaches and then to the kids in the program. To think that the kids are not being affected by what's going on at the Board level is simply not true. The retaliation and manipulative behavior that Billy has been dishing out to Pat for the past two years, is a continuation of the same bullish management tactics that he used on the coaches for years. The only difference now is that Pat has positioned himself as the guardian of the coaches and kids and takes the hits from Billy himself. Bill stated: The recent success and financial stability of Junior Rowing is due to Pat Rolfes. Pat has done a great job making Junior Rowing financially stable and has had great success raising money for new equipment and paying off debt. As Board liaison to Junior Rowing, I'm aware of Billy's efforts to insert himself in the operations and management of Junior Rowing and that Billy continues to throw up roadblocks that challenge Pat's efforts to effectively run the program. You also know that the NAC had to pay $25,000 to a law firm to address labor issues caused by Billy's treatment of certain Junior Rowing coaches. My understanding is that the findings of the legal team hired by the NAC resulted in the Board being forced to vote to remove Billy from any management of Junior Rowing coaches. Bill stated: The Board hired Snell and Wilmer who interviewed the Junior Rowing coaches and 4 office staff employees. Snell and Wilmer recommended that Billy not be involved in the management of the Junior Rowing coaches. It was twice voted by the Board that Pat run Junior Rowing and Billy have no involvement with the coaches and the management of the program. I would like to restructure management reporting so that Pat, as the Director of Junior Rowing, reports directly to the Board, not Billy Whitford. Currently, we need a two-thirds Board vote to accomplish that. With our current Board, I don't think I can get the votes. So, I am shocked to hear you say that the success of the programs at the NAC are due to the efforts of Billy Whitford. In the past 3 and half years, I have witnessed Billy drive wedges between the Junior Rowing coaches and create divisiveness between the Junior Rowing program and other NAC programs. It's been proven that funds have been stripped from the Junior Rowing program to support the NAC's financial inefficiencies and illicit activities that the Board has turned a blind eye to for years. This is not the first time that Junior Rowing parents have voiced these concerns, however it is the first time that so many of the concerns being voiced have hard evidence and proof of the wrongdoings going on. Some of the examples of the wrongdoing are • $227,000 stripped from the Junior Rowing program which was proven by the Hanzich financial analysis report. Bill stated: Yes, the Hanzich report is correct and the money was taken from the Junior Rowing program to pay for other NAC operational expenses and other NAC programs. The money was not taken from the NAC and used for anyone's personal use. It was used by the NAC for the people it serves. Current use of Junior Rowing funds being used by Billy Whitford to cover NAC General's cash flow problems upwards of $80,000. Bill stated: Yes, this is a problem and it is still occuring today. The definition of insanity is doing the same thing again and again and expecting a different result. The NAC General cannot continue to run at a deficit. General needs a "float"or reserve and each program must pay for itself. There are checks and balances in place that haven't been followed. They will be followed now. With the addition of TAG, who has been hired as our Controller, and Caroline, there will be new controls and protocols in place to ensure proper coding and accounting. Also, we (Greg Collins, Jim Netzer, Pat Rolfes and Bill Grant) are developing a new allocation system to make sure all of the NAC programs help support NAC General and it's reserve fund. • To Billy Whitford's own admission, 4 International 45 -foot shipping containers filled with Puakea Designs (a for-profit company) canoes were offloaded on Newport Beach City and NAC property for distribution. Bill stated: Yes, this did occur. The Board voted to stop all containers from being dropped at the NAC. Yes, NAC employees and resources were used to receive the deliveries and distribute the canoes Yes, it jeopardized the NAC's 501(c)(3) status. I do still question if this was a harmful decision on Billy's part. Other companies have utilized the NAC in the past for dropping off boats and even UPS seasonal distribution. To Billy Whitford's own admission, Puakea Designs (a for-profit company) operated a paddle manufacturing business out the NAC shop. Bill stated: Yes, this occured and I am aware that it financially impacted the NAC. It's evident now that shop expenses have substantially dropped. I'm curious to find out what that number is exactly. The Board voted to shut down paddle making in the shop for for-profit companies. To Billy Whitford's own admission, he allowed WOW to pay NAC coaches in cash, under-the-table and off -the -books, while illegally avoiding all payroll taxes. Bill stated: Yes, this is true. A lot programs at the NAC start out off the books as a cash business. Middle School Rowing is another example of this. Coaches were paid in cash and it morphed into a legit program and has been absorbed into Junior Rowing. To Billy Whitford's own admission, he purchased, installed and used an illegal hidden spy microphone in the NAC Boardroom. Bill stated: Yes, he did. Billy told me that he originally had the microphone installed because of a Drug Rehab group that was using the NAC classroom. He told me that the person in charge of the group gave him permission to utilize the hidden microphone. The Board still needs to meet in Executive Session over this, but the police report states that the wires from the microphone to the computer were cut midway up in the rafters. Also, NAC staff employee, Mark Tedros, who installed the microphone at Billy's direction told us the same thing. Additionally, I do think that the coaches who were interviewed seemed very credible about their recollection of the microphone being active and Billy listening in on conversations in the classroom. Boat Repair Cash Business Yes, this occured and I am aware that it financially impacted the NAC. It's evident now that shop expenses have substantially dropped. I'm curious to find our what that number is exactly. The Board voted to shut down the boat repair in the shop. With all of these recent examples of wrongdoings, the Board has failed to hold Billy accountable for any of these actions that put the organization at risk. Bill stated: Billy did run the cash shop repair and paddle making businesses to help people out at the expense of the NAC, but I believe that Billy did not personally benefit from these businesses. Billy has been running the NAC for 20 years. While I agree that he needs help on running the financials of the organization, I'm not sure what else we should hold him accountable for. I believe things need to be restructured, but I don't want to take away Billy's identity in the process. As some of the Board member's sole purpose seems to be to protect Whitford at all costs and your statement that Bruce and Donna as evil people looking to "burn the NAC to the ground," it is clear to me that you are part of the problem and not the solution, as I originally hoped you would be. Your weak leadership and lack of responsible fiduciary oversight is beyond disappointing and is now to the point of disgust. The idea that you will not give up that leadership nor allow this organization to vote for its own Board is reprehensible and makes me wonder where the dead bodies are buried. I know that certain members of the Board have stated that they are counting on this group of parents to age out and disappear, but rest assured that we aren't going anywhere. Chrissie Emmel Chrissie Emmel 949-285-3292 17) -rb -n4--c Apr UvVol FPT -lb - MA -w,16, WAA.�� ` 4-L r 'DSO AISLE IV(, F'<1---) u% -j ojk 5*w IM i4�7 Ose-D A C Ne csys JAJ HA--r— '5a1 ��Y3) S'-(A-T,.S vi Pf�, 4A-Vmc-� rn+oN� --tx-LA ve-q 14f V'�ti(, rOA lu�� � CA.� TV pltu� 0 6-T- From: Chrissie Emmel Sent: Thursday, March 22, 2018 10:16 PM To: Bill Grant; Scott Richter Cc: Kathy O'Kelley; Donna Warwick; Anthony Chavos; Bill Applegate; Bridget Skinner; Bruce Ibbetson; Caroline Taylor; Greg Collins; JONATHAN VANCLEAVE; Jack Choumas; James Netzer; Jason Gendron; Jim Warmington Jr.; Jim Warmington Sr.; Joel Kew; John Warwick; Laura Choumas; Marc Foster; Matt White; Meredith Cagle; Pat Rolfes; Sean Ellis; Steve Patterson; Sue Applegate; Susan Skinner; Suzanna Richter; Thor Johnson; YaYa; lisajohnson917@gmail.com; cfleming@kbrcinc.com; dag2205@sbcglobal.net; zip; Paul Tobin; Liz Ewanick; Jock Marlo Subject: RE: Memo re: NAC Director Selection Dear Bill, While it's true that as the sixth Executive Director of the NAC, Billy Whitford has seen the Junior Rowing program develop and grow, we also know that rowing throughout the United States continues to grow at a rapid pace, as well. The founders who helped build the NAC (Billy Whitford being one of them), have more to do with that success than just one individual. The real people who have built this program since the beginning and should get the credit are the coaches. Recently, the Junior Rowing program has been taken to a whole new level by the leadership, business acumen, financial accountability and transparency provided by Pat Rolfes. He has been able to achieve this despite Billy Whitford. As the Junior Rowing liaison for the Board, I'm sure that you are privy to the interference and roadblocks that Billy continuously throws in Pat's path which ultimately does filter down to the coaches and then to the kids in the program. To think that the kids are not being affected by what's going on at the Board level is simply not true. The retaliation and manipulative behavior that Billy has been dishing out to Pat for the past two years, is a continuation of the same bullish management tactics that he used on the coaches for years. The only difference now is that Pat has positioned himself as the guardian of the coaches and kids and takes the hits from Billy himself. You also know that the NAC had to pay $25,000 to a law firm to address labor issues caused by Billy's treatment of certain Junior Rowing coaches. My understanding is that the findings of the legal team hired by the NAC resulted in the Board being forced to vote to remove Billy from any management of Junior Rowing coaches. So, I am shocked to hear you say that the success of the programs at the NAC are due to the efforts of Billy Whitford. In the past 3 and half years, I have witnessed Billy drive wedges between the Junior Rowing coaches and create divisiveness between the Junior Rowing program and other NAC programs. It's been proven that funds have been stripped from the Junior Rowing program to support the NAC's financial inefficiencies and illicit activities that the Board has turned a blind eye to for years. This is not the first time that Junior Rowing parents have voiced these concerns, however it is the first time that so many of the concerns being voiced have hard evidence and proof of the wrongdoings going on. Some of the examples of the wrongdoing are $227,000 stripped from the Junior Rowing program which was proven by the Hanzich financial analysis report. Current use of Junior Rowing funds being used by Billy Whitford to cover NAC General's cash flow problems upwards of $80,000. b�� Gs(r► I I�r� � l�.r,•.�r `T?1T'�1�� � -'r`�-��''f�� �1� �l-4� ►�-Y�-�..7� Fl Rawh� -ra I � — czjt� —nom L -t w � oy-(S-rio(s7 9 I -E -no --ra e4-6zse t-� T ?7 f2( LL) rtz, APV do Cz--s -F-zs�- #3 i c -L y .— '77D j- IF h47S Cb�GC c -V i -7Hg-" e- ao--J tii j ? 7.) S fir/ 13 I ! I AM .0 F0yc��,,� * ,2,2-1, ON (d jo % fctl�y ��c6-, +( I S & 1146 per4Ct, -[�C,Q,- D A-earntsps U)4D 11'151-PVL-LQ� O.Au-r- I rJ CE 1- I I.--'&-) Exhibit E From: Bill Grant <vets4pets&aol com> Date: March 30, 2018 at 2:42:37 PM PDT To: Chrissie Emmel <chrissieemmel&gmail.com>�12at cnro cafejo.com Subject: Re: Memo re: NAC Director Selection Chrissie & Pat E mails today about any of the litigants (plaintiffs) speaking to anyone without representation present which precipitated our council now getting involved. I have been instructed at this point to clear everything with our council. Please let me see the email prior to distribution. Thanks for meeting. I think it was both beneficial and informative. Bill Sent from my iPhone On Mar 30, 2018, at 11:59 AM, Chrissie Emmel <chrissieemmel(agmail.com> wrote: Hello Everyone, Bill Grant and I were able to meet yesterday to discuss the issues and concerns that I raised in my email to him dated March 22, 2018. I asked Pat Rolfes to attend, as well. Bill agreed to this and Pat was able to join us. We had a very candid conversation and agreed that I would compose an email to distribute to all of you based on the lengthy notes I took during our 3 hour meeting. There is a lot of detail to it and I'll get it to you as soon as 1 can. Hope you all have a great weekend. Chrissie Emmel 949-285-3292 From: Meredith Cagle Sent: Sunday, March 25, 2018 1:41 PM To: JockmarloPgmail come chrissieemmel(@gmail.com Cc: vets4pets(@aol come scottPatlasvp come kokelleyfnp(@gmail come diwarwickProadrunner com; achavos(@chavosandrau com: aoplegate.bill(@gmail.com: bridgetskinner4(@gmail com• bruce.ibbetson(@gmail.comw nacirrowing caroline(a)gmail com? gcollins(cDcraigrealtygroup com• ivclaw(@sbcglobal neti jackie(@choumas com• jgendron(@cembrus com? Jim(@warmingtongroup comd iimwi al2Ip_egate.bill gmail.com: bridgetskinner4aamail.com: bruce.ibbetsonna gmail. com: nacjrrowing caroline an_.gmail.com: gcollins ancraigrealtygroup.com: jvclawna sbcglobal.net: Mackie choumas.com: jgendron ancembrus.com: Jima-warmingtongroup.com: jimw(o)warmingtonaroup.com: Joela-warmingtongroup.com: johnj.warwick6EDyahoo.com: lauraCcDchoumas.com: ubsmarc(cDamail. com: MattW anmwcustom.com: meredithcagle@sbcglobal.net:amt&cafejo.com: seanwellisna_.gmail.com: findstevepattersonQamail.com: tobi466Qamail.com: seskinnerla)me.com: richters9l0amail.com: tjohnson2004g(@amail.com% yayaal2acbell.net: lisajohnson9176E gmail.com: cflemincia-kbrcinc.com: dag2205()sbcglobal.net: zip(ccDzieper.com: oaulxtobin(@amail.com: liz_ewanick@m2tahoe.com Sent: Sunday, March 25, 2018 1:04 PM Subject: Re: Memo re: NAC Director Selection Despite the fact that for the last two years we have been told that the dispute at the NAC is not "us v. them", Mr. Mario's commentary below debunks this narrative. Even if their chosen sport does not lead to college or Olympic competition, every athlete that participates at the Newport Aquatic Center should be given respect for their effort and dedication. The Newport Aquatic Center is NOT the Newport Junior Rowing Center and the Mission of the NAC is to "teach and inspire athletes of all ages, abilities and backgrounds". The Newport Aquatic Center is open to the public, inclusive and not everyone that comes to the NAC has the same opportunities, athletic abilities or socioeconomic background; therefore, there are programs for all ages and abilities. Just like nine paddlers in a rowing shell would struggle to compete with well coached rowers over 2,000 meters, six rowers would struggle to compete in a 20 -mile open ocean canoe race, a dragon boat race, a surf -ski race or a paddleboard race. The skill sets and equipment are different, but the athletes are just as dedicated to their respective sport(s) and deserve respect not ridicule. While I appreciate that Mr. Mario wants what he sees as being best for his children's program, there are other programs, ideologies, and athletes of all ages and abilities that share the facilities at the Newport Aquatic Center. I suggest that anyone who shares Mr. Mario's sentiment regarding the other athletes and programs at the NAC rethink their continued association with the Newport Aquatic Center. Jim Netzer -----Original Message ----- From: Jock Mario <mockmarlo(@gmail.com> To: Chrissie Emmel <chrissieemmelOgmail.com> Cc: Bill Grant <vets4pets(@aol.com>; Scott Richter <scott(@atiasvp.com>; Kathy O'Kelley <kokelleydnp&gmail.com>; Donna Warwick <dwwarwick roadrunner.com>; Anthony Chavos <achavos&chavosandrau.com>; Bill Applegate <apolegate.bill Qgmail.com>; Bridget Skinner <bridgetskinner4(a amail.com>; Bruce Ibbetson <bruce.ibbetsonagmail.com>; Caroline Taylor <nacjrrowing.caroline(d)amail.com>; Greg Collins <gcollins craigrealtyaroun com>; JONATHAN VANCLEAVE <ivclaw@sbcglobal.net>; Jack Choumas <jackiea-choumas.com>; James Netzer <iamesbnetzer@aol.com>; Jason Gendron *aendron(a)cembrus.com>; Jim Warmington Jr. <Jim _ warmingtongroup.com>; Jim Warmington Sr. <iimw<c�warmingtongroup com>; Joel Kew <JoelQwarminatonaroup.com>; John Warwick <iohnj.warwick(@yahoo.com>; Laura Choumas <laura@choumas.com>; Marc Foster <ubsmarc@gmail.com>; Matt White <MattW _ mwcustom.com>; Meredith Cagle <meredithcagle a sbcglobal.net>; Pat Rolfes <oat@cafe*o.com>; Sean Ellis <seanwellisaomail.com>; Steve Patterson <findstevepatterson(a)amail.com>; Sue Applegate <tobi466na_ gmail.com>; Susan Skinner <seskinnerO-me.com>; Suzanna Richter <richters91()gmail.com>; Thor Johnson <tjohnson2004g.0)gmail.com>; YaYa <yayaQ-pacbell.net>; lisajohnson917 <lis 'ohnson917la)gmail.com>; cfleming <cflemingOkbrcinc.com>; dag2205 <dag22050sbcglobal.net >; zip <zipa-zieper.com>; Paul Tobin <paulxtobinQgmail.com>; Liz Ewanick <liz ewanick m2tahoe.com> Sent: Sat, Mar 24, 2018 1:34 pm Subject: Re: Memo re: NAC Director Selection Chrissie has hit the proverbial nail on the head with the observation that the Junior Rowing Progam has had great success despite the executive director. The Junior Rowing Program has done impressive things in the past several years because of the generosity of a few key donors, Board members that understand the competitive demands of the sport (thank you again Bruce and Donna), Rat Rolfes who must run interference between the executive director and the team, and of course our much respected and nationally recognized coaches who are worth every penny they are paid. Parents bring their kids to the Junior Rowing Program to learn to row, to learn teamwork, to train hard, and to win. Junior Rowing in the United States, with its organised path (if one so chooses) to college competition and beyond to Olympic development is a fundamentally different sport than the other activities that operate out of the NAC. It's true that Junior Rowing shares some similarities with the other NAC activities. They take place on the water, they need a boathouse, launch ramp, and other infrastructure to support littoral access. But that is where the similarities end. Junior Rowing is not about relaxing, hanging out, kicking back, or rest. Tommy Bahama is not the patron saint of rowing. Junior rowing is about efficiency, early access to calm water to avoid the ever increasing pleasure boat traffic on the harbor, training, discipline, dedication, and respect for it's very expensive, high performance, fragile equipment. Unfortunately the Board majority and the executive director are as quick to co -mingle ideologies of rowing and other NAC activities as they are funds. The numerous examples of mismanagement and breach of fiduciary duties to the organisation are well documented, and likely irreconcilable. If NAC's intent is to continue supporting the Junior Rowing Program as the pure sport it is, the Board majority and executive director must significantly change their direction, or exit. On Thu, Mar 22, 2018 at 10:16 PM, Chrissie Emmel <chrissieemmel()amail.com> wrote: Dear Bill, While it's true that as the sixth Executive Director of the NAC, Billy Whitford has seen the Junior Rowing program develop and grow, we also know that rowing throughout the United States continues to grow at a rapid pace, as well. The founders who helped build the NAC (Billy Whitford being one of them), have more to do with that success than just one individual. The real people who have built this program since the beginning and should get the credit are the coaches. Recently, the Junior Rowing program has been taken to a whole new level by the leadership, business acumen, financial accountability and transparency provided by Pat Rolfes. He has been able to achieve this despite Billy Whitford. As the Junior Rowing liaison for the Board, I'm sure that you are privy to the interference and roadblocks that Billy continuously throws in Pat's path which ultimately does filter down to the coaches and then to the kids in the program. To think that the kids are not being affected by what's going on at the Board level is simply not true. The retaliation and manipulative behavior that Billy has been dishing out to Pat for the past two years, is a continuation of the same bullish management tactics that he used on the coaches for years. The only difference now is that Pat has positioned himself as the guardian of the coaches and kids and takes the hits from Billy himself. You also know that the NAC had to pay $25,000 to a law firm to address labor issues caused by Billy's treatment of certain Junior Rowing coaches. My understanding is that the findings of the legal team hired by the NAC resulted in the Board being forced to vote to remove Billy from any management of Junior Rowing coaches. So, I am shocked to hear you say that the success of the programs at the NAC are due to the efforts of Billy Whitford. In the past 3 and half years, I have witnessed Billy drive wedges between the Junior Rowing coaches and create divisiveness between the Junior Rowing program and other NAC programs. It's been proven that funds have been stripped from the Junior Rowing program to support the NAC's financial inefficiencies and illicit activities that the Board has turned a blind eye to for years. This is not the first time that Junior Rowing parents have voiced these concerns, however it is the first time that so many of the concerns being voiced have hard evidence and proof of the wrongdoings going on. Some of the examples of the wrongdoing are • $227,000 stripped from the Junior Rowing program which was proven by the Hanzich financial analysis report. • Current use of Junior Rowing funds being used by Billy Whitford to cover NAC General's cash flow problems upwards of $80,000. • To Billy Whitford's own admission, 4 International 45 -foot shipping containers filled with Puakea Designs (a for-profit company) canoes were offloaded on Newport Beach City and NAC property for distribution. • To Billy Whitford's own admission, Puakea Designs (a for-profit company) operated a paddle manufacturing business out the NAC shop. • To Billy Whitford's own admission, he allowed WOW to pay NAC coaches in cash, under-the-table and off -the -books, while illegally avoiding all payroll taxes. • To Billy Whitford's own admission, he purchased, installed and used an illegal hidden spy microphone in the NAC Boardroom. With all of these recent examples of wrongdoings, the Board has failed to hold Billy accountable for any of these actions that put the organization at risk. As some of the Board member's sole purpose seems to be to protect Whitford at all costs and your statement that Bruce and Donna as evil people looking to "burn the NAC to the ground," it is clear to me that you are part of the problem and not the solution, as I originally hoped you would be. Your weak leadership and lack of responsible fiduciary oversight is beyond disappointing and is now to the point of disgust. The idea that you will not give up that leadership nor allow this organization to vote for its own Board is reprehensible and makes me wonder where the dead bodies are buried. I know that certain members of the Board have stated that they are counting on this group of parents to age out and disappear, but rest assured that we aren't going anywhere. Chrissie Emmel Jock Marlo (949) 395-3150 ,jockmarloaamail.com <A282EF31 A3684694B8A6FOADFDF 15260.png> Exhibit F From: Bill Grant <vets412ets(a)aol.com> Date: March 30, 2018 at 2:42:37 PM PDT To: Chrissie Emmel <chrissieemmel(�4.gmail.coni 12ato.cafejo.com Subject: Re: Memo re: NAC Director Selection Chrissie & Pat E mails today about any of the litigants (plaintiffs) speaking to anyone without representation present which precipitated our council now getting involved. I have been instructed at this point to clear everything with our council. Please let me see the email prior to distribution. Thanks for meeting. I think it was both beneficial and informative. Bill Sent from my iPhone On Mar 30, 2018, at 11:59 AM, Chrissie Emmel <chrissieemmel a gmail.com> wrote: Hello Everyone, Bill Grant and I were able to meet yesterday to discuss the issues and concerns that I raised in my email to him dated March 22, 2018. I asked Pat Rolfes to attend, as well. Bill agreed to this and Pat was able to join us. We had a very candid conversation and agreed that I would compose an email to distribute to all of you based on the lengthy notes I took during our 3 hour meeting. There is a lot of detail to it and I'll get it to you as soon as I can. Hope you all have a great weekend. Chrissie Emmel 949-285-3292 From: Meredith Cagle Sent: Sunday, March 25, 2018 1:41 PM To, 'ockmarloCcDgmail.com: chrissieemmel(@gmail.com Cc: vets4petsPaol.com: scott(@atlasvp.com: kokelleyfnp(@gmail.com: djwarwick(@roadrunner.com: achavosPchavosandrau.comm applegate.bill(@gmail.com: bridgetskinner4(@Rmail.com: bruce.ibbetsonPgmail.com; nacjrrowing.caroline(@gmail.com; gcollins(cDcraigrealtygroup.com: jvclawPsbcglobal.net: 0ackie(@choumas.coms igendron(@cembrus.comm Jim( �warmingtongroup.com• jimw(@warmingtongroup.com• Joel Pwarmingtongroup coma iohnj.warwick(@yahoo.comf laura(@choumas.com; ubsmarc(@gmail.com: MattW(@mwcustom.com• pat(@cafeio.com• seanwellis(@gmail.com: findstevepatterson(@gmail.com; tobi466(@gmail.com: seskinner(@me.com: richters9l(@Rmail.com: tiohnson2004g(cDgmail.com• yayaPpacbel1.nets lisajohnson917(@gmail.com: cfleming(@kbrcinc.comm dag2205(@sbcglobal.net: zip(@zieper.com• paulxtobin(@gmail.com: liz ewanick(@m2tahoe.com: Elizabeth Stake: Rose Casler: Mike & Jen Bryant Subject: Re: Memo re: NAC Director Selection I'm happy to see confirmation that board members are actually reading this long chain of emails from concerned parents. Like Mr. Netzer, I, too, am interested in ensuring that the NAC operates in a way to support all of its programs and services, all of its athletes and members, and continues to be a wonderful community resource. So instead of the board members focusing on one parent's opinion of the differences between rowing and other sports at the NAC, perhaps you should all start addressing the long list of real concerns and questions asked. Misappropriation, theft, embezzlement of funds. Illegal placement and use of audio recording device. Lack of oversight. Lack of fiduciary responsibility. Lies. Misinformation. Lack of transparency. Harassment. Operation of a private business in direct conflict with lease agreement with City of Newport Beach. Failure to operate under the governing documents of the organization (whether you use the 1989 or 2014 version of the bylaws — the board still doesn't follow them). The list goes on. Do you have explanations for any of these allegations? Updates on your investigations into any of these matters? Please, inform us. Meredith Cagle <A282EF31A3684694B8A6FOADFDF15260.png> From: "'amesbnetzera-aol.com" <iamesbnetzer(a)aol.com> To: jockmarloUgmail.comm chrissieemmel(Wgmail.com Cc: vets4pets(a)aol.com: scotta-atlasvp.com: kokelleyfnp(a)gmail.com: diwarwickaa roadrunner.com: achavos(a)chavosandrau.com: apzlegate.bill a)amail.com: bridgetskinner4Oamail.com: bruce.ibbetsona-amail.com: nacjrrowing.caroline(cDamail.com: �acollins@craigrealtygroup.com: jvclaw(a)sbcglobal.net: @ackie(cbchoumas.com: jgendron�cembrus.com: JimCcDwarmingtongroup.com: jimwa-warmingtongroup.com: Joel (a).warmingtongroup. com: johnj.warwick(cD�yahoo.com: laura@choumas.com: ubsmarc(cbgmail.com: MattW(cbmwcustom.com: meredithcagle(a).sbcglobal.net: pat(a—�cafejo.com: seanwellis@,amail.com: findstevepatterson(cDamail.com: tobi4660gmail. com: seskinner(Qme.com: richters91 CaDgmail.com: tjohnson2004a()cimail.com: yaya&pacbell.net: lisajohnson917lcDamail.com: cflemingCa)kbrcinc.com: dag2205(a--)sbcg lobal. net: zil2 zieper.com: paulxtobinCcr_.,gmail.com: liz ewanick(cDm2tahoe.com Sent: Sunday, March 25, 2018 1:04 PM Subject: Re: Memo re: NAC Director Selection Despite the fact that for the last two years we have been told that the dispute at the NAC is not "us v. them", Mr. Mario's commentary below debunks this narrative. Even if their chosen sport does not lead to college or Olympic competition, every athlete that participates at the Newport Aquatic Center should be given respect for their effort and dedication. The Newport Aquatic Center is NOT the Newport Junior Rowing Center and the Mission of the NAC is to "teach and inspire athletes of all ages, abilities and backgrounds". The Newport Aquatic Center is open to the public, inclusive and not everyone that comes to the NAC has the same opportunities, athletic abilities or socioeconomic background; therefore, there are programs for all ages and abilities. Just like nine paddlers in a rowing shell would struggle to compete with well coached rowers over 2,000 meters, six rowers would struggle to compete in a 20 -mile open ocean canoe race, a dragon boat race, a surf -ski race or a paddleboard race. The skill sets and equipment are different, but the athletes are just as dedicated to their respective sport(s) and deserve respect not ridicule. While I appreciate that Mr. Mario wants what he sees as being best for his children's program, there are other programs, ideologies, and athletes of all ages and abilities that share the facilities at the Newport Aquatic Center. I suggest that anyone who shares Mr. Mario's sentiment regarding the other athletes and programs at the NAC rethink their continued association with the Newport Aquatic Center. Jim Netzer -----Original Message ----- From: Jock Mario *ockmarloagmail.com> To: Chrissie Emmel <chrissieemmelaa amail.com> Cc: Bill Grant <vets4petsa-aol.com>; Scott Richter <scott(a-)-atlasvp.com>; Kathy O'Kelley <kokelleydp@gmail.com>; Donna Warwick <diwarwick roadrunner.com>; Anthony Chavos <achavosa-chavosandrau.com>; Bill Applegate <applegate.bill amail.com>; Bridget Skinner <bridgetskinner4aamail.com>; Bruce Ibbetson <bruce.ibbetsona-cimail.com>; Caroline Taylor <nacjrrowing.carolinelacr gmail.com>; Greg Collins <acollins@craigrealtyarou .cn om>; JONATHAN VANCLEAVE <ivclaw(5�sbcglobal.net>; Jack Choumas <iackie(@choumas.com>; James Netzer <jamesbnetzer(a)aol.com>; Jason Gendron <iaendrona-cembrus.com>; Jim Warmington Jr. <Jim _ warmingtongroup.com>; Jim Warmington Sr. <iimw@warmingtongroup.com>; Joel Kew <JoelrcDwarmingtongroup.com>; John Warwick <iohnj.warwick(cDc)yahoo.com>; Laura Choumas <laura(q)choumas.com>; Marc Foster <ubsmarctcDamail. corn ; Matt White <MattW@mwcustom.com>; Meredith Cagle <meredithcagleO-sbcglobal.net >; Pat Rolfes <patQcafejo.com>; Sean Ellis <seanwellisaamail.com>; Steve Patterson <findstevepatterson(o)amail.com>; Sue Applegate <tobi466Qgmail.com>; Susan Skinner <seskinner(cDme.com>; Suzanna Richter <richters91 @,gmailcom>; Thor Johnson <tiohnson2004g c)gmail.com>; YaYa <yaya(cDpacbell.net>; lisajohnson917 <1isajohnson917(@gmail.com>; cfleming <cfleming c&kbrcinc.com>; dag2205 <dag2205 sbcglobal.net>; zip <zip(o)zieper.com>; Paul Tobin <paulxtobin cDgmail.com>; Liz Ewanick <liz ewanick(cDm2tahoe.com> Sent: Sat, Mar 24, 2018 1:34 pm Subject: Re: Memo re: NAC Director Selection Chrissie has hit the proverbial nail on the head with the observation that the Junior Rowing Progam has had great success despite the executive director. The Junior Rowing Program has done impressive things in the past several years because of the generosity of a few key donors, Board members that understand the competitive demands of the sport (thank you again Bruce and Donna), Rat Rolfes who must run interference between the executive director and the team, and of course our much respected and nationally recognized coaches who are worth every penny they are paid. Parents bring their kids to the Junior Rowing Program to learn to row, to learn teamwork, to train hard, and to win. Junior Rowing in the United States, with its organised path (if one so chooses) to college competition and beyond to Olympic development is a fundamentally different sport than the other activities that operate out of the NAC. It's true that Junior Rowing shares some similarities with the other NAC activities. They take place on the water, they need a boathouse, launch ramp, and other infrastructure to support littoral access. But that is where the similarities end. Junior Rowing is not about relaxing, hanging out, kicking back, or rest. Tommy Bahama is not the patron saint of rowing. Junior rowing is about efficiency, early access to calm water to avoid the ever increasing pleasure boat traffic on the harbor, training, discipline, dedication, and respect for it's very expensive, high performance, fragile equipment. Unfortunately the Board majority and the executive director are as quick to co -mingle ideologies of rowing and other NAC activities as they are funds. The numerous examples of mismanagement and breach of fiduciary duties to the organisation are well documented, and likely irreconcilable. If NAC's intent is to continue supporting the Junior Rowing Program as the pure sport it is, the Board majority and executive director must significantly change their direction, or exit. On Thu, Mar 22, 2018 at 10:16 PM, Chrissie Emmel <chrissieemmelQamail.com> wrote: Dear Bill, While it's true that as the sixth Executive Director of the NAC, Billy Whitford has seen the Junior Rowing program develop and grow, we also know that rowing throughout the United States continues to grow at a rapid pace, as well. The founders who helped build the NAC (Billy Whitford being one of them), have more to do with that success than just one individual. The real people who have built this program since the beginning and should get the credit are the coaches. Recently, the Junior Rowing program has been taken to a whole new level by the leadership, business acumen, financial accountability and transparency provided by Pat Rolfes. He has been able to achieve this despite Billy Whitford. As the Junior Rowing liaison for the Board, I'm sure that you are privy to the interference and roadblocks that Billy continuously throws in Pat's path which ultimately does filter down to the coaches and then to the kids in the program. To think that the kids are not being affected by what's going on at the Board level is simply not true. The retaliation and manipulative behavior that Billy has been dishing out to Pat for the past two years, is a continuation of the same bullish management tactics that he used on the coaches for years. The only difference now is that Pat has positioned himself as the guardian of the coaches and kids and takes the hits from Billy himself. You also know that the NAC had to pay $25,000 to a law firm to address labor issues caused by Billy's treatment of certain Junior Rowing coaches. My understanding is that the findings of the legal team hired by the NAC resulted in the Board being forced to vote to remove Billy from any management of Junior Rowing coaches. So, I am shocked to hear you say that the success of the programs at the NAC are due to the efforts of Billy Whitford. In the past 3 and half years, I have witnessed Billy drive wedges between the Junior Rowing coaches and create divisiveness between the Junior Rowing program and other NAC programs. It's been proven that funds have been stripped from the Junior Rowing program to support the NAC's financial inefficiencies and illicit activities that the Board has turned a blind eye to for years. This is not the first time that Junior Rowing parents have voiced these concerns, however it is the first time that so many of the concerns being voiced have hard evidence and proof of the wrongdoings going on. Some of the examples of the wrongdoing are • $227,000 stripped from the Junior Rowing program which was proven by the Hanzich financial analysis report. • Current use of Junior Rowing funds being used by Billy Whitford to cover NAC General's cash flow problems upwards of $80,000. • To Billy Whitford's own admission, 4 International 45 -foot shipping containers filled with Puakea Designs (a for-profit company) canoes were offloaded on Newport Beach City and NAC property for distribution. To Billy Whitford's own admission, Puakea Designs (a for-profit company) operated a paddle manufacturing business out the NAC shop. To Billy Whitford's own admission, he allowed WOW to pay NAC coaches in cash, under-the-table and off -the -books, while illegally avoiding all payroll taxes. To Billy Whitford's own admission, he purchased, installed and used an illegal hidden spy microphone in the NAC Boardroom. With all of these recent examples of wrongdoings, the Board has failed to hold Billy accountable for any of these actions that put the organization at risk. As some of the Board member's sole purpose seems to be to protect Whitford at all costs and your statement that Bruce and Donna as evil people looking to "burn the NAC to the ground," it is clear to me that you are part of the problem and not the solution, as I originally hoped you would be. Your weak leadership and lack of responsible fiduciary oversight is beyond disappointing and is now to the point of disgust. The idea that you will not give up that leadership nor allow this organization to vote for its own Board is reprehensible and makes me wonder where the dead bodies are buried. I know that certain members of the Board have stated that they are counting on this group of parents to age out and disappear, but rest assured that we aren't going anywhere. Chrissie Emmel Jock Marlo (949) 395-3150 0ockmarloQa gmail com <A282EF3I A3684694B8A6FOADFDF I5260.png> 1' 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 PROOF OF SERVICE I am employed in the County of Orange, State of California. I am over the age of 18 and not a party to the within action. My business address is 1851 East First Street, 10th Floor, Santa Ana, CA 92705-4052. On May 29, 2018, I served the within document(s) described as: DECLARATION OF CHRISTINE EMMEL IN SUPPORT OF PLAINTIFFS' OPPOSITION TO MOTION TO STRIKE THE ENTIRE COMPLAINT PURSUANT TO THE ANTI-SLAPP STATUTE on each interested parry in this action as stated below: SEE ATTACHED SERVICE LIST BY ELECTRONIC TRANSMISSION: I served the document(s) on the person listed in the Service List by submitting an electronic version of the document(s) to One Legal, LLC, through the user interface at www.onelegal.com. I declare under penalty of perjury under the laws of the State of California that the foregoing is true and correct. Executed on May 29, 2018, at Santa Ana, California. Sheila Ellis P:\DOCS\HamptonHolley.General\Newport Aquatic\Pleading\ANTI SLAPP BY GRANT DEFENDANTS - Res.No. 72747574(20180611)\Opposition\PROOF OF SERVICE.docx Z H ry V 17 J J Q 2 3 4 5 6 7 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 SERVICE LIST Bruce Ibbetson, et al. v. Dr. William Grant, et al. 30-2017-00958851-CU-FR-CJC Catherine J. Weinberg Buckner, Robinson & Mirkovich 3146 Red Hill Ave., Suite 200 Costa Mesa, CA 92626-3415 (714) 432-0990; Fax: (714) 432-0352 cweinberg@bamlaw.net Attorney for Defendants Kelly Thompson, Malia Hohl, Jose Jiminez and Michael Scott Xavier Becerra, Attorney General of California Tania Ibanez, Senior Assistant Attorney General James M. Toma, Supervising Deputy Attorney General Caroline K. Hughes, Deputy Attorney General 300 South Spring Street, Suite 1702 Los Angeles, CA 90013 (213) 269-6642; Fax: (213) 897-705 caroline.hujzhes@doi.ca.gov Attorneys for Attorney General, State of California Charitable Trusts David B. Dimitruk Law Offices of David B. Dimitruk 5 Corporate Park, Suite 220 Irvine, CA 92660 (949) 660-9090; Fax: (949) 975-1514 dspacetime@aol.com Attorney for Defendants William Grant, Jon Van Cleve, James Netzer and William Whitford Theodore L. Senet Gibbs Giden Locher Turner Senet & Wittbrodt LLP 1880 Century Park East, 12th Floor Los Angeles, CA 90067 (310) 552-3400 tsenetg iibbsgiden.com Attorneys for John Puakea P:\DOCS\HamptonHolley.General\Newport Aquatic\Pleading\ANTI SLAPP BY GRANT DEFENDANTS - Res.No. 72747574(2018061))\0pposition\PROOF OF SERVICE.docx 2 3 4 5 6 7 8 9 10 19 20 21 22 23 24 25 26 27 28 HAMPTONHOLLEY LLP George L. Hampton IV (State Bar No, 144433) Colin C. Holley (State Bar No. 191999) Paul X. Tobin (State Bar No. 145286) 2101 East Coast Highway, Suite 100 Corona del Mar, California 92625 Telephone: 949.718.45 5 0 Facsimile: 949.718.45 80 E-mail: ghampton@hamptonholley.com Attorneys for Plaintiffs BRUCE 13BETSON and DONNA WARWICK, as individuals and derivatively on behalf of NEWPORT AQUATIC CENTER ELECT110111CALLY FILED Superior Court of California, Co4lnty of Orange 0512'9 O18 at 04:52:00 PIVI Cleric of the Superior Court By Danielle Jurado,Deputy Cleric SUPERIOR COURT OF THE STA'T'E OF CALIFORNIA COUNTY OF ORANGE, CENTRAL JUSTICE CENTER BRUCE IBBETSON, an individual and DONNA WARWICK., an individual, derivatively on behalf of NEWPORT AQUATIC CENTER, a California domestic non-profit public benefit corporation„ Plaintiffs, vs. DR. WILLIAM GRANT, a.k.a. DR. BILL GRANT, an individual; JON VAN CLEVE, an individual; JAMES NETZER, an individual; WILLIAM WHITFORD, a.k.a. BILLY WHITFORD, an individual; MALIA HOHL, an individual; KELLY THOMPSON, an individual; JOSE JIMENEZ, an individual; MICHAEL SCOTT, an individual; JOHN PUA.KE,A, an individual; ZAVIER BECERRA, ATTORNEY GENERAL OF THE STATE OF CALIFORNIA, as an Indispensable Party; and DOES I through 50, inclusive„ Defendants. 1, Patrick Rolfes, declare as follows: Case No. 30-2017-0095885 1 -CU-FR-CJC Assigned for All Purposes To: JUDGE: Hon. Nathan Scott DEPT: C12 DECLARATION OF PATRICK ROLFES IN SUPPORT OF PLAINTIFFS' OPPOSITION TO MOTION TO STRIKE THE ENTIRE COMPLAINT PURSUANT TO THE ANTI-SLAPP STATUTE Reservation No. 72747574 DATE: June 11, 201.8 TIME: 2:00 p.m. DEPT: C12 Action Filed: Decernber 1, 2017 Trial Date: Not Assigned 1. I am employed by the Newport Aquatic Center ("NAC") as the Director of the NAC Junior Rowing Program. I have held this position for two years. I have also been involved in fundraising activities for the NAC Junior Rowing Program, and my three children are current and 4810-5540-1990 v.2 DECLARATION OF PATRICK ROLFlS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 past participants of the NAC Junior Rowing Program. I have actively been involved with the NAC 11 for 6 years. 2. Over the past few years I have noticed a disturbing trend with regard to the donated funds that I and others involved with the NAC Junior Rowing Program have worked so hard to raise. Despite the fact that many fundraising events were specifically for the NAC Junior Rowing Program, and that donors were told that their donation would be restricted and used for the ' specific equipment needed in the NAC Junior Rowing Program, or to help pay for other Junior Rowing equipment needs, these targeted donations have not been spent on the items or programs for which the donors specifically donated. 3. Last April 2017, Junior Rowing conducted a fundraising campaign using the online platform, "Classy.org", to raise money specifically to buy two new four -person rowing boats. By May 1, 2017, approximately $46,000 was raised for this specific purpose from people who were told in writing and via videos featuring pleas from the head Junior Rowing Coaches for donations for this specific purpose. According to NAC internal financial records, the NAC's bank balance was $57,975.00 on that date. On. May 3, 2017, a payment of $15,000 was made to pay down the Chase Credit Card. On May 5, 2017, another payment of $20,000 was made to pay down the Chase Credit Card leaving $26,528.27 in the bank account. On May 12, 2017, the bank account balance, per internal NAC records, was $948.32 and yet none of the money raised by the NAC Junior Rowing Program's Classy.org fundraising campaign had been spent on its intended purpose, and no four -person rowing boats were purchased. The Chase Credit Card was a primary method of misuse of NAC funds ----a fact that the Board was made aware of on numerous occasions 4. On August 28, 2017, 1 attended an executive session of the NAC Board of Directors. Also in attendance were William `Billy" Whitford, the Executive Director of the NAC, Kirsten Hermstad the NAC's Director of Marketing & Development and Board Members William "Bill" Grant, Susan Skinner, Jon Van Cleave, James Netzer, Bruce lbbetson, Donna Warwick, Steve Patterson, and Greg Collins. During the meeting, a number of the concerns being raised at the NAC by certain members were discussed and addressed directly by Mr. Whitford. 41310-5546-1990 v.2 DECLARATION OF PATRICK 0 o„ 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 5. One of the major concerns that was before the Board and others present at the executive session was that it had become apparent that a for-profit business was being run out of the NAC. This was a concern because, as a non-profit organization, the NAC cannot involve itself with for-profit activities. When asked about this, Mr. Whitford admitted that Puakea Designs (a for-profit company) was running several business operations out of the NAC. Mr. Whitford admitted that Puakea was having its paddles being manufactured in the NAC Shop. Mr. Whitford further admitted that NAC employees were some of the workers manufacturing Puakea paddles in the NAC shop, and that NAC assets were used to make the paddles. 6. In addition, Mr. Whitford admitted that four, 45 -feet Chinese shipping containers full of Puakea outrigger canoes had been dropped at the NAC and on Newport Beach City land — not for use at the NAC, but rather for sale and distribution to others. Mr. Whitford further admitted that NAC employees were performing Puakea distribution services for the United States West Coast. Mr. Netzer, while he was renegotiating the NRC's lease with the City of Newport Beach, stated that he was aware that these container shipments were being shipped to the NAC for commercial distribution. 7. Puakea Designs was not the only for-profit business being run out of the NAC. It also came to light that several NAC Shop employees were running a boat repair and painting cash business out of the NAC shop. In running this under-the-table business, the NAC employees used NAC supplies and assets, such as paint, parts and tools purchased with NAC funds. Customers of the boat repair shop included Ms. Skinner (former NAC Board of Director), UCI, and So Cal Scullers, all of whom paid for these services with cash given directly to the NAC Shop employees. Mr. Whitford admitted that he was aware of this operation, and that he had even referred customers to the business. 8. Another problem that had come to light was the fact that NAC salaried coaches were also getting paid in cash under the table by the NAC Masters Women Rowing Program ("WOW") for coaching services performed at the NAC. Mr. Whitford admitted that he facilitated these transactions, and that it had been occurring for several years. 4810-5546-1990 v.2 - J - DECLARATION Or PATRICK 1 9. As I stated above, another problem of particular concern to me, as the Director of 2 the Junior Rowing Program, was the fact that Mr. Whitford caused targeted donations made to the 3 Junior Rowing Program to be spent on other NAC programs and the NAC's General Operating 4 expenses. During the meeting, Mr. Whitford also admitted to this, stating: "I have operated the 5 NAC for decades, based on the simple policy that it pays its bills from the income it receives. If 6 that is something that needs changing, the Board has to make that decision, not me, but this is how 7 1 do it and the Board never told me not to or gave me any financial resources to help with this 8 matter." 9 10. Mr. Whitford went on, stating: "I run the NAC like I'm the Dad with the wallet. I 10 control where the money is to be spent no matter where it conies from. I set up the accounting 11 system to put things into silos, thinking it would be easier for the Board to understand, but that was 4 .m 12 a huge mistake, because now people expect the money to be spent on where it came from and that's r N .G 13 not how I do it." e 0 c 14 11. Another issue that had been raised by a group of NAC parents and members was the x=° 15 use of the NAC's credit cards by employees (including Mr. Whitford himself) for personal 16 expenses, including fuel, groceries, lunches, clothing, sunglasses, Halloween costumes, and home W 0 17 fixtures (for their own homes). This was addressed at this same Iaxecutive Session Meeting, by 18 NAC Board Secretary and Treasurer, Jon Van Cleave, when he stated, that he reviewed all of the 19 credit card statements and expenses and he determined that all the expenses were legitimate 20 expenses. Later when questioned about his statement, Mr. Van Cleave changed his statement and 21 said that the NAC does not have a spending/expense policy, so the personal expenses are just to be 22 considered as "perks" of the job. 23 12. Mr. Whitford further admitted to purchasing two trucks in his own name using NAC 24 funds, including the use of funds that were derived by a loan to the NAC, which was issued by Jim 25 Netzer (NAC Board Member). Moreover, Mr. Whitford admitted that he used NAC funds to pay a 26 $10,000+ personal penalty to the Internal Revenue Service, and had the NAC expense the 27 transaction. 28 _4_ DECLARATION OF PATRICK ROLFES 4810-5546-1990 Y1 1 13. More recently, I accompanied Christine Emmel, a Junior Rowing parent and active 2 NAC volunteer, to a March 29, 2018 meeting with Mr. Grant at Peet's Coffee on 17`h St. in Costa 3 Mesa. The purpose of the meeting was to discuss allegations of questionable and/or illegal activity 4 at the NAC, allegations which were of great concern to Junior Rowing parents and the NAC 5 community as a whole. 6 14. The meeting arose from a March 22, 2018 email sent by Ms. Emmel to Mr. Grant, 7 carbon -copying a group of various NAC community members, including myself. In that email, 8 Ms. Emmel expressed and summarized a number of concerns that had been expressed by many 9 members of the NAC community, and included a bullet point list of specific allegations of - 10 wrongdoing. Attached hereto, as Exhibit A, is a true and correct copy of the email from Ms. 11 Emmel that I received on March 22, 2018. a ° N 12 15. In response to Ms. Emmel's email, Mr. Grant sent an email offering to meet with M N h ° 13 Ms. Emmel and "go through" the claims "individually." I was also carbon -copied on that email. r � W a 0 c a 14 Attached hereto, as Exhibit B, is a true and correct copy of the email from Mr. Grant that I x;u o ; 15 received on March 23, 201 S. �v. x W o 16 16. Before the meeting took place, Ms. Emmel sent another email in which she . 17 expressed the importance of a written response and, to the extent Mr. Grant rather not take on the 18 task of written explanations, offered to transcribe the answers he was to provide at the meeting, and 19 to communicate those answers to the other recipients of the email, including myself. Attached 20 hereto, as Exhibit C, is a true and correct copy of the email from Ms. Emmel that I received on 21 March 23, 2018. 22 17. On March 29, 2018,1 accompanied Ms. Emmel to the meeting with Mr. Grant. 23 Mr. Grant had previously agreed to my presence at the meeting. During our meeting, the issues 24 raised in Ms. Emmel's email were extensively discussed, and I witnessed Ms. Emmel taking 25 detailed notes. 26 18. On May 15, 2018,1 received an email from Ms. Emmel attaching a copy of her 27 handwritten notes. The body of the email also contained a typewritten version of those notes. 28 -5- DECLARATION OF PATRICK ROLFES 4810-5546-1990 v.2 1 Attached hereto, as Exhibit D, is a true and correct copy of the email from Ms. Emmel that I 2 received on May 15, 2018. 3 19. I have reviewed Ms. Emmel's notes regarding the meeting. I can attest that the 4 notes accurately reflect the statements Mr. Grant made to me and Ms. Emmel during the March 29, 5 2018 meeting. 6 20. I have reviewed the declaration offered by Ms. Emmel regarding the March 29, 7 2018 meeting and the events leading up to and following the meeting. I have reviewed paragraph 8 8 of that declaration, in which Ms. Emmel describes the discussion that was held among Ms. -Emmet, 9 Mr. Grant, and me. The statements made in paragraph 8 of Ms. Emmel's declaration align with my 10 recollection of the meeting, and I hereby adopt such statements as my own. 11 I declare under penalty of perjury under the laws of the State of California that the 12 foregoing is true and correct. 13 Executed on this 2L day of May, 2018, at All AN�-�r� _ _ ,California 14 15 16 -- _ -- -- PATRICK ROLI, ES 17 18 19 20 21 22 23 24 25 26 27 28 _ _6_ DECLARA'T'ION OF PATRICK ROLFES 4810-5546.1990 v.2 Exhibit A From: Chrissie Emmel Sent: Thursday, March 22, 2018 10:16 PM To: Bill Grant: Scott Richter Cc: Kathy O'Kelley: Donna Warwick: Anthony Chavos: Bill Applegate Bridget Skinner: Bruce Ibbetson: Caroline Taylor: Greg Collins: JONATHAN VANCLFAVE: Jack Choumas: James Netzer Jason Gendron: Jim Warmington Jr.: Jim Warmin on Sr.: Joel Kew: John Warwick: Laura Choumas: Marc Foster: Matt White: Meredith Cagle: Pat Rolfes: Sean Ellis: Steve Patterson: Sue Applegate : Susan Skinner: Suzanna Richter: jhgl Johnson: ygya; lisajohnson9170gmail.com cfleminePkbrcinc.com: c1ag220S(q)sbceIobaI.net Zip; Paul Tobin: Liz Fwanick: Jock Mario Subject: RE: Memo re: NAC Director Selection Dear Bill, While it's true that as the sixth Executive Director of the NAC, Billy Whitford has seen the Junior Rowing program develop and grow, we also know that rowing throughout the United States continues to grow at a rapid pace, as well. The founders who helped build the NAC (Billy Whitford being one of them), have more to do with that success than just one individual. The real people who have built this program since the beginning and should get the credit are the coaches. Recently, the Junior Rowing program has been taken to a whole new level by the leadership, business acumen, financial accountability and transparency provided by Pat Rolfes. He has been able to achieve this despite Billy Whitford. As the Junior Rowing liaison for the Board, I'm sure that you are privy to the interference and roadblocks that Billy continuously throws in Pat's path which ultimately does filter down to the coaches and then to the kids in the program. To think that the kids are not being affected by what's going on at the Board level is simply not true. The retaliation and manipulative behavior that Billy has been dishing out to Pat for the past two years, is a continuation of the same bullish management tactics that he used on the coaches for years. The only difference now is that Pat has positioned himself as the guardian of the coaches and kids and takes the hits from Billy himself. You also know that the NAC had to pay $25,000 to a law firm to address labor issues caused by Billy's treatment of certain Junior Rowing coaches. My understanding is that the findings of the legal team hired by the NAC resulted in the Board being forced to vote to remove Billy from any management of Junior Rowing coaches. So, I am shocked to hear you say that the success of the programs at the NAC are due to the efforts of Billy Whitford. In the past 3 and half years, I have witnessed Billy drive wedges between the Junior Rowing coaches and create divisiveness between the Junior Rowing program and other NAC programs. It's been proven that funds have been stripped from the Junior Rowing program to support the NAC's financial inefficiencies and illicit activities that the Board has turned a blind eye to for years. This is not the first time that Junior Rowing parents have voiced these concerns, however it is the first time that so many of the concerns being voiced have hard evidence and proof of the wrongdoings going on. Some of the examples of the wrongdoing are • $227,000 stripped from the Junior Rowing program which was proven by the Hanzich financial analysis report. • Current use of Junior Rowing funds being used by Billy Whitford to cover NAC General's cash flow problems upwards of $80,000. • To Billy Whitford's own admission, 4 International 45 -foot shipping containers filled with Puakea Designs (a for-profit company) canoes were offloaded on Newport Beach City and NAC property for distribution. • To Billy Whitford's own admission, Puakea Designs (a for-profit company) operated a paddle manufacturing business out the NAC shop. • To Billy Whitford's own admission, he allowed WOW to pay NAC coaches in cash, under-the-table and off -the -books, while illegally avoiding all payroll taxes. • To Billy Whitford's own admission, he purchased, installed and used an illegal hidden spy microphone in the NAC Boardroom. With all of these recent examples of wrongdoings, the Board has failed to hold Billy accountable for any of these actions that put the organization at risk. As some of the Board member's sole purpose seems to be to protect Whitford at all costs and your statement that Bruce and Donna as evil people looking to "burn the NAC to the ground," it is clear to me that you are part of the problem and not the solution, as I originally hoped you would be. Your weak leadership and lack of responsible fiduciary oversight is beyond disappointing and is now to the point of disgust. The idea that you will not give up that leadership nor allow this organization to vote for its own Board is reprehensible and makes me wonder where the dead bodies are buried. I know that certain members of the Board have stated that they are counting on this group of parents to age out and disappear, but rest assured that we aren't going anywhere. Chrissie Emmel From: Bill Grant Sent: Thursday, March 22, 2018 6:37 PM To: Scott Richter Cc: Kathy O'Kelley Donna Warwick: Anthony Chavos Bill Applegate Bridget Skinner: Bruce Ibhet on Caroline Taylor: Chrissie Emmel: Qg Collinsns• JONATHAN VANCLEAVE: Jack Chournas James Netzer. Jason Gendron Jam Warmin onJr.; Jim Warmington Sr.: Joel Kew: Igha Warwick Laura Choumas Marc Foster: Matt White: Meredith -a I : Pat Rolf : Sean Ellis: Steve Patterson: Sue App[Leatp Susan Skinner: Suzanna Richter. Thor Johnson: YaYa: lasajohnson917na gmaaLcom Subject: Re: Memo re: NAC Director Selection Kathy Thank you for the very thoughtful comments. Unfortunately you have walked into a very tumultuous time at the NAC. Fortunately this animosity you witnessed at the last meeting has not spilled over into the kids programs nor have any of the kids been party to this negative interaction. The Boards sole purpose is the betterment of the programs at the NAC which have never been more successful in the history of the NAC. This success is due the efforts of Billy Whitford whom as you noted is loved by many but clearly not all. Unfortunately the lawsuit that has been filed by two individuals requests the removal of Billy Whitford along with several Board members. As long as these individuals who would stand for "burning the NAC to the ground" don't prevail, this place that generations of kids and patrons have loved for over 25+ years will go on inspiring and teaching water sports to individuals of all ages and skill levels. I definitely appreciate you concern. I am very grateful for your son's experience and growth. My daughter went through the Junior Rowing program several years ago and had the same enlightening experience of which I am grateful. If you have any interest in furtherance of this discussion please let me know. Bill Grant NAC Board President Sent from my iPhone On Mar 22, 2018, at 3:48 PM, Scott Richter <scott(a atlasvp. om> wrote: Kathy, There are many Jr. Rowing parents that sympathize with you. I got involved with the NAC board two years ago when a group of concerned parents wrote the board a letter outlining many of same issues we face today. At the time, I relayed a similar story of the noticeable impact the program had on my son and my desire to work & donate in order to see that sustained and built upon. Unfortunately, most this board does not share your concern and, as you are discovering, will actively work to undermine any attempt to implement meaningful change or reform. Worse, they will berate and threaten those that expose their self dealing. That said, through the dedication and hard work of Pat Rolfes and the coaching staff, the program is very strong today and we intend for it to remain so. I urge you to stay involved, advocate for those that rely on the NAC and its various programs and to hold those in positions of power accountable. The so-called leadership of the NAC is counting us tiring of our efforts as so many have in the past but there are a lot of us with graduating seniors that intend to see this through. As you point out, it's a worthwhile cause. As a parent, there is a lot that you can and should do to support the program. Pat Rolfes and the coaching staff will always welcome the help as will those of us advocating for change at the leadership level. Welcome aboard. Scott Richter On Thu, Mar 22, 2018 at 12:41 PM, Kathy O'Kelley <koke1leyfLp6Dgmail.com> wrote: Hello, My name is Kathy O'Kelley. I am a mother of a novice rower. I attended the NAC Board Member and felt compelled to walk out as petitions were dropped on a table, asking two Board Members to resign, in a very public manner. At that moment I knew I could not stay and watch. In that moment it became very clear that no one would be interested in one concerned mother's voice. It was irrelevant if 1, as a concerned parent of a Novice rower, was in attendance or not. As I walked away I could not help but notice how far the NAC organization, in this one Board Meeting, had deviated from their own Mission Statement. I hope and pray that the meeting was/is not a true refection of where NAC, as a whole organization is going. If that is the case NAC will not be around much longer. And Sea Base, just down the street, would love to step in and fill any void NAC might leave behind. Mission Statement: The Newport Aquatic Center (NAC) is an extraordinary community resource whose mission is to teach and inspire athletes of all ages, abilities and backgrounds by fostering a passion for Olympic style rowing, kayaking, canoeing and related marine activities. Through character building programs and world-class professional instruction, the NAC not only develops exceptional athletes, it creates a positive, influential path for young adults, a common destination for devoted enthusiasts and a teaching ground for environmental stewardship." The Novice Rowing program has completely changed my son's life. He was once shy, and so uncertain of his future path. Now, as result of the support and inspiration he has found at NAC, he holds his head up with great pride, and is working feverishly to become physically fit, and become a top rower. He is driven to obtain straight A's begin volunteer work, and continue to take honors classes. He is determined to attend an Ivy League College, while rowing, upon leaving CDM High and NAC. So am I bragging? Yes and no. I am actually describing every single child entering the NAC Novice Rowing Team, both boys and girls. I have witnessed Pat Rolfes, Pat Gleason, Marcel, Mejo, along with the varsity and girls rowing coaches making significant personal sacrifices, simply to change the lives of countless kids, just like my son. At the NAC Board Meeting this group was not allowed to request clarification, as witnessed by one courageous father, who was never given an answer. I found the website discussing the NAC legal issues. Financials up to this point seem to be factual. If there is debt accruing on behalf of the rowing team, or any area of NAC, where did it begin and how can it be resolved? Transparency is the only answer, before the worst case scenario occurs of NAC being dissolved, leaving countless people without a priceless, life -changing organization like NAC, leaving the rowing team and NAC in debt. Removing two caring board members will not change the financial numbers, or the growing concern among parents of rowers NAC members, and non-members, and the entire community of Newport Beach. As one concerned parent, I am absolutely pleading with each and every one of you to please read your mission statement again. Please go out and watch the senior masters competing in outrigger, and rowing, look at the sparkle in their eyes, and the confidence in their walk after competing. Go out and watch the rowing team winning medals, and the kids staying off of drugs, while going after great dreams, created at NAC. Try to see the admiration from the community when NAC is mentioned. Please lay down your cruel words, and sad attempts to divide each other, and NAC members. Please go back to the meeting table and try to find a compromise. And most important of all allow NAC to promote and provide transparency for every single person, placing even one dollar on the table for NAC. This battle is not about Billy, he is clearly loved by all of so many. He has changed countless lives, and made great sacrifices. Instead, this is about transparency, debt and saving NAC without destroying each other. Again, I am one small voice. You can easily hit the delete button after laughing, but I am praying that each and every one of the amazing board members can find a way to make this right, for the members, the parents, the kids and the community. The court will definitely solve all of this, or dissolve the organization, but I am hoping the board members can reach an agreement first, since you are on the board of one of the most priceless, life -changing and life-saving organizations in the nation! Please Try?! Kathy O'Kelley kokelle no(a)gmail.com (949)813-3596 On Thu, Mar 22, 2018 at 8:05 AM Donna Warwick <diwarwickC@road run ner.corn> wrote: If you really want to publicly tangle about membership, are you equally amazed that long time, unelected Board Treasurer, Secretary and officer of the court, Jon Van Cleave, has only paid dues twice as documented in the records going back to 2008? He shows only two payments on Jan 7, 2016 and Dec 27, 2017. Has Jon been identifying himself as a member and per the Bylaws, been an imposter on the Board for most of his service? It has amazed me that yourself, Greg, Jim, and Jon and maybe Steve all considered the tactic of removing me from the Board, unbeknownst to me, for not paying general membership dues. All of this scheming while Jon himself was not even a paid member at the time or for eight of the last ten years. Who knows if he ever paid from 2000 - 2008? Did you discuss removing Jon from the Board or Jim for not once paying for his second boat for who knows how long? Please don't excuse this lack of membership by saying it is because of Jon's donations which, by the way, are one hundred percent specifically 'Restricted' despite Jon documenting the statement below on Jan 16, 2018. Of these $277K (not actually north of $300K) in donations, interestingly only $1,250 went to an actual program of the NAC. Other large donors actually are members. 'As to my donations to the NAC in the last four years, north of 300k by the way, I saw no need to, and did not, restrict the donations. Those donations were for the NAC and to be used, and were used, in the best interests of the NAC Mission and for the successful operations of the NAC. Whether my donations were used for copy paper for the office, or a perk for an employee, or gas for the launches, or a boat for the Jr Rowing program, or paddles for the Outrigger program, or Hardwoods or Revchem supplies for the shop, or for the remodel of the locker rooms, was fine with me and is not something I wanted to, or needed to, track or control." On another subject since you are worried about officers of the court lying, Jon told us Tuesday night, March 20, 2018 that Marketing Director Kirsten Hermstad (Robinson) brought in more money than we paid her over the years she was employed at the NAC. I am asking for the data to support this statement because if you are calling Tony a liar for his misunderstanding of what you have unilaterally defined as an actual member, then you must be really concerned about other people lying, as well. Tony - I too thought I was an NAC citizen with a voice as the Board was fully aware I was a Jr Rowing parent and had been paying the $43 in overhead dues for my three children over eight years. It was not an issue when I joined the Board or I would have paid. I have since learned that this $512 a year does not give me a voice in how my money is used. Please correct me if anything I have said above is not totally factual. Please forward to anyone else who attended the meeting Tuesday night. I have reattached Jon's memo he would like all to read. Donna On Mar 21, 2018, at 4:22 PM, Scott Richter <s of C@atlayp.com> wrote: Rather trivial compared to those told by officers of the NAC board. Think I'd lay low on that topic if I were you, Bill. On Wed, Mar 21, 2018, 4:02 PM Bill Grant <vets411etsC@aol.com> wrote: Tony I am amazed that an officer of the court blatantly lied in front of a room full of people about being an NAC member. I chose not to correct you in front of the crowd last night, frankly I wonder why. Bill Grant NAC Member Sent from my iPhone On Mar 21, 2018, at 1:44 PM, Donna Warwick <djwarwick(@road run ner.com> wrote: Marc: Thanks for doing this. It will be good to get some more respected opinions. Donna On Mar 21, 2018, at 1:16 PM, Marc Foster <ubsmarcna email.com> wrote: I have just requested an answer to the question of voting/representation on the board by non -equity members and the limitation of standing. The question was directed to a board member of the Calif State Club Association (non -profits like Nac, Nhyc and Bccc) who is also an attorney who has expertise in this area. As soon as I get clarification of the law as it pertains to Non-profit clubs in Calif, I will forward you the response. Sincerely, Marc Sent from my Wad On Mar 21, 2018, at 11:07 AM, Anthony Chavos <achavosna chavosandrau.com> wrote: All Neither Bill nor John answered the question why it is in the members and donors best interest for NAC not to have open board elections. They danced around the issue but really said nothing. Bill even admitted that others may do a better job of managing NAC. Tony Sent from my Phone On Mar 21, 2018, at 10:48 AM, Marc Foster <ubsmarc(@gmail.com> wrote: Two comments from the attorneys that I consulted with, first is that you can grant voting rights without granting standing in a suit. My opinion is that this is because it is a non equity club and there is no financial harm from the loss of membership equity. Second attorney suggested that anyone can have standing if there is financial harm or physical harm. For example an employee in a harassment case will have standing and perhaps donors or members who gave money for a specific use would also have standing if the money was redirected or commingled with operational funds. The thought that no one has standing suggests that you can operate without legal restrictions until the us government chases you down? lam sure you all agree, that ca n't be true. There has to be accountability at some level. Sent from my iPad On Mar 21, 2018, at 9:46 AM, Donna Warwick <diwarwick(@road runner, com> wrote: All: Here is the memo referenced last night that Jon asked everyone to read. Please forward it to anyone else who might want better understand the details. What honestly don't understand is the legal opinion by Jon Van Cleave that if we allow members to vote for the Board then they would have standing for a derivative lawsuit? How can the Board be concerned that members would suddenly have standing yet currently the argument of the defendants is that not even Board members have standing? Is Jon saying that voting members would have standing yet a sitting Board member would not? Following Jon's opinion, current Board members are the only 'members' and so isn't it logical from his argument that Bruce and indeed do have standing being defined as 'members'? I would like to hear other's opinions. Thanks, Donna <MEMO RE ELECTION OF DIRECTORS.doc> Kathy O'Kelley "You are, at this moment, standing, right in the middle of your own 'acres of diamonds." Earl Nightingale hffp://www.nwghtingale.com/2rticies/acres-of-duamondsI Exhibit B From: Bill Grant Sent: Friday, March 23, 2018 8:43 AM To: chriss4eernmel0amail com Cc: Chrossme Emmet Scott Richter: Kathy O'Kelley: Donna Warwick: Bill Applegate: BrOget Skinner: Bruce Ibbetson: Caroline Taylor Greg CollinsJONATHAN VANCLEAVE Jack Chournas; James Netter; Jason Gendron: Jim Warmington Jr.: Jim Warmtnaton Sr- Joel Kew John Warwick: Laura Choumas: Marc Foster: Matt White: Meredith a I Pat Rolfes: Sean Ellis: Steve Patterson Sue Applegate: Susan Skinner; S , ann� z a Richter: Thor Johnson: YaYa: Iisaiohnson917na gmatLcom cflemingk>>kbrcinc.com; dae 05 n(1 b lohal net• = Paul Tobin: Liz Ewanick: Jock Marla Subject: Re: Memo re: NAC Director Selection Chrissie If you would like to discuss the items that you brought up in person or by phone I would be glad to meet. We will go through them individually and I can provide the facts that you may not be aware of. I am not going to take the time to write a response and all the issues and specifics in an a mail. Please advise. Bill Grant Sent from my iPhone On Mar 23, 2018, at 8:25 AM, Anthony Chavos <achavos(@chavosandrau.com> wrote: Chrissie's email certainly highlights the necessity for NAC's board to be replaced. The current board members must fear that if there is an election for seats on the board, voted upon by NAC's membership, that they would not win re-election to the board based on their collective past performance. If the board is doing such a great job of oversight of NAC's operations as they claim, then common sense would dictate they would welcome the opportunity to receive the adulation of the membership, in the form of votes, for a doing a job well done. Unfortunately, this board is devoid of any common sense or any obligation to do the right thing. Anthony G. 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From: Chrissie Emmet <chrissteemmelna gmail.com> Sent: Thursday, March 22, 2018 10:16 PM To: Bill Grant <vets4oets(@aol.com>; Scott Richter <scott(&atlasvp.com> Ce: Kathy O'Kelley <kokellevfno(Mgmatl.com>; Donna Warwick <diwarw6ck0roadrunner.com>; Anthony Chavos <achavos anchavosandrau com>; Bill Applegate <applegate.btll o0gmail.com>; Bridget Skinner <brideetsktnner4(@email.com>; Bruce Ibbetson <bruce.ibbetson(a gmail.com>; Caroline Taylor <nacirrowtng.carolinekdgmail com>; Greg Collins<gcollins(ocratgrealtygrouo.com>; JONATHAN VANCLEAVE <iv law(a)sb global n t>; Jack Choumas <iackie(crhoumas.com>; James Netzer <iamesbnetzerna aol com>; Jason Gendron <tgendron(@mbr us. om>; Jim Warmington Jr. <Jtm0warmtngtong(y om>; Jim Warmington Sr. <jtmw(@warmingtongroup.com>; Joel Kew <Joel (@warm *ngtongrou n com >; John Warwick <iohni.warwtck(@vahoo.com>; Laura Choumas <laura anchoumas.com>; Marc Foster <ubsmarc(algmaiI.com>; Matt White <Ma W(@mw stom om>; Meredith Cagle <meredithcaglP(asbcglobal nPt>; Pat Rolfes <nat(@rafeio.com>; Sean Ellis <seanwellts(a)gmail.com>; Steve Patterson <findstevPnattersonna gmail.com>; Sue Applegate <tobi466(@2ma0l.com>; Susan Skinner <sesk0nner0mP.com>; Suzanna Richter <richters910gmail com>; Thor Johnson <tiohnson2004g(a)emaiLcom>; YaYa <yaya0oacbell.net>; I'saiobnson9170gmail com cfleming(dkbrcinccom: dag077 5(aX bbcglobal.net: zip <Ao0je en r com>; Paul Tobin <oaulxtobin(dgmail com>; Liz Ewanick <liz ewanick(iam2tahoe.com>; Jock Marlo <iockmarlot@gmail.com> Subject: RE: Memo re: NAC Director Selection Dear Bill, While it's true that as the sixth Executive Director of the NAC, Billy Whitford has seen the Junior Rowing program develop and grow, we also know that rowing throughout the United States continues to grow at a rapid pace, as well. The founders who helped build the NAC (Billy Whitford being one of them), have more to do with that success than just one individual. The real people who have built this program since the beginning and should get the credit are the coaches. Recently, the Junior Rowing program has been taken to a whole new level by the leadership, business acumen, financial accountability and transparency provided by Pat Rolfes. He has been able to achieve this despite Billy Whitford. As the Junior Rowing liaison for the Board, I'm sure that you are privy to the interference and roadblocks that Billy continuously throws in Pat's path which ultimately does filter down to the coaches and then to the kids in the program. To think that the kids are not being affected by what's going on at the Board level is simply not true. The retaliation and manipulative behavior that Billy has been dishing out to Pat for the past two years, is a continuation of the same bullish management tactics that he used on the coaches for years. The only difference now is that Pat has positioned himself as the guardian of the coaches and kids and takes the hits from Billy himself. You also know that the NAC had to pay $25,000 to a law firm to address labor issues caused by Billy's treatment of certain Junior Rowing coaches. My understanding is that the findings of the legal team hired by the NAC resulted in the Board being forced to vote to remove Billy from any management of Junior Rowing coaches. So, I am shocked to hear you say that the success of the programs at the NAC are due to the efforts of Billy Whitford. In the past 3 and half years, I have witnessed Billy drive wedges between the Junior Rowing coaches and create divisiveness between the Junior Rowing program and other NAC programs. It's been proven that funds have been stripped from the Junior Rowing program to support the NAC's financial inefficiencies and illicit activities that the Board has turned a blind eye to for years. This is not the first time that Junior Rowing parents have voiced these concerns, however it is the first time that so many of the concerns being voiced have hard evidence and proof of the wrongdoings going on. Some of the examples of the wrongdoing are • $227,000 stripped from the Junior Rowing program which was proven by the Hanzich financial analysis report. • Current use of Junior Rowing funds being used by Billy Whitford to cover NAC General's cash flow problems upwards of $80,000. • To Billy Whitford's own admission, 4 International 45 -foot shipping containers filled with Puakea Designs (a for-profit company) canoes were offloaded on Newport Beach City and NAC property for distribution. • To Billy Whitford's own admission, Puakea Designs (a for-profit company) operated a paddle manufacturing business out the NAC shop. • To Billy Whitford's own admission, he allowed WOW to pay NAC coaches in cash, under-the-table and off -the -books, while illegally avoiding all payroll taxes. • To Billy Whitford's own admission, he purchased, installed and used an illegal hidden spy microphone in the NAC Boardroom. With all of these recent examples of wrongdoings, the Board has failed to hold Billy accountable for any of these actions that put the organization at risk. As some of the Board member's sole purpose seems to be to protect Whitford at all costs and your statement that Bruce and Donna as evil people looking to "bum the NAC to the ground," it is clear to me that you are part of the problem and not the solution, as I originally hoped you would be. Your weak leadership and lack of responsible fiduciary oversight is beyond disappointing and is now to the point of disgust. The idea that you will not give up that leadership nor allow this organization to vote for its own Board is reprehensible and makes me wonder where the dead bodies are buried. I know that certain members of the Board have stated that they are counting on this group of parents to age out and disappear, but rest assured that we aren't going anywhere. Chrissie Emmet From: Bill Grant Sent: Thursday, March 22, 2018 6:37 PM To: Scott Richter Cc: Kathy O'Kelley: Donna Warwick: Anthony Chavos: Bill Agolegate: Bridget Skinner: Bruce Ibbetson: Caroline Taylor. Chrissie Emmet: G= Collins: JONATHAN VANCLFAVE: lack Choumas: lames Netter: Jason Gendron: Jim Warmin tg on Jr. Jim Warming on Sr.: Joel Kew: Igha Warwick Laura Choumas: Marc Foster: Matt White: Meredith a I Pat Rolfes Sean Ellis, Steve Patterson: Sue Aoolegate: Susan Skinner Suzanna Richter. Thor Johnson: Y&U li�johnson917(@email.com Subject: Re: Memo re: NAC Director Selection Kathy Thank you for the very thoughtful comments. Unfortunately you have walked into a very tumultuous time at the NAC. Fortunately this animosity you witnessed at the last meeting has not spilled over into the kids programs nor have any of the kids been party to this negative interaction. The Boards sole purpose is the betterment of the programs at the NAC which have never been more successful in the history of the NAC. This success is due the efforts of Billy Whitford whom as you noted is loved by many but clearly not all. Unfortunately the lawsuit that has been filed by two individuals requests the removal of Billy Whitford along with several Board members. As long as these individuals who would stand for "burning the NAC to the ground" don't prevail, this place that generations of kids and patrons have loved for over 25+ years will go on inspiring and teaching water sports to individuals of all ages and skill levels. I definitely appreciate you concern. I am very grateful for your son's experience and growth. My daughter went through the Junior Rowing program several years ago and had the same enlightening experience of which I am grateful. If you have any interest in furtherance of this discussion please let me know. Bill Grant NAC Board President Sent from my !Phone On Mar 22, 2018, at 3:48 PM, Scott Richter <scottCalatlasvo.com> wrote: Kathy, There are many Jr. Rowing parents that sympathize with you. I got involved with the NAC board two years ago when a group of concerned parents wrote the board a letter outlining many of same issues we face today. At the time, I relayed a similar story of the noticeable impact the program had on my son and my desire to work & donate in order to see that sustained and built upon. Unfortunately, most this board does not share your concern and, as you are discovering, will actively work to undermine any attempt to implement meaningful change or reform. Worse, they will berate and threaten those that expose their self dealing. That said, through the dedication and hard work of Pat Rolfes and the coaching staff, the program is very strong today and we intend for it to remain so. I urge you to stay involved, advocate for those that rely on the NAC and its various programs and to hold those in positions of power accountable. The so-called leadership of the NAC is counting us tiring of our efforts as so many have in the past but there are a lot of us with graduating seniors that intend to see this through. As you point out, it's a worthwhile cause. As a parent, there is a lot that you can and should do to support the program. Pat Rolfes and the coaching staff will always welcome the help as will those of us advocating for change at the leadership level. Welcome aboard. Scott Richter On Thu, Mar 22, 2018 at 12:41 PM, Kathy O'Kelley <kokellevfnoPgmaiI.com> wrote: Hello, My name is Kathy O'Kelley. I am a mother of a novice rower. I attended the NAC Board Member and felt compelled to walk out as petitions were dropped on a table, asking two Board Members to resign, in a very public manner. At that moment I knew I could not stay and watch. In that moment it became very clear that no one would be interested in one concerned mother's voice. It was irrelevant if I, as a concerned parent of a Novice rower, was in attendance or not. As I walked away I could not help but notice how far the NAC organization, in this one Board Meeting, had deviated from their own Mission Statement. I hope and pray that the meeting was/is not a true refection of where NAC, as a whole organization is going. If that is the case NAC will not be around much longer. And Sea Base, just down the street, would love to step in and fill any void NAC might leave behind. I Mission Statement: "The Newport Aquatic Center (NAC) is an extraordinary community resource whose mission is to teach and inspire athletes of all ages, abilities and backgrounds by fostering a passion for Olympic style rowing, kayaking, canoeing and related marine activities. Through character building programs and world-class professional instruction, the NAC not only develops exceptional athletes, it creates a positive, influential path for young adults, a common destination for devoted enthusiasts and a teaching ground for environmental stewardship." The Novice Rowing program has completely changed my son's life. He was once shy, and so uncertain of his future path. Now, as result of the support and inspiration he has found at NAC, he holds his head up with great pride, and is working feverishly to become physically fit, and become a top rower. He is driven to obtain straight A's begin volunteer work, and continue to take honors classes. He is determined to attend an Ivy League College, while rowing, upon leaving CDM High and NAC. So am I bragging? Yes and no. I am actually describing every single child entering the NAC Novice Rowing Team, both boys and girls. I have witnessed Pat Rolfes, Pat Gleason, Marcel, Mejo, along with the varsity and girls rowing coaches making significant personal sacrifices, simply to change the lives of countless kids, just like my son. At the NAC Board Meeting this group was not allowed to request clarification, as witnessed by one courageous father, who was never given an answer. I found the website discussing the NAC legal issues. Financials up to this point seem to be factual. If there is debt accruing on behalf of the rowing team, or any area of NAC, where did it begin and how can it be resolved? Transparency is the only answer, before the worst case scenario occurs of NAC being dissolved, leaving countless people without a priceless, life -changing organization like NAC, leaving the rowing team and NAC in debt. Removing two caring board members will not change the financial numbers, or the growing concern among parents of rowers, NAC members, and non-members, and the entire community of Newport Beach As one concerned parent, I am absolutely pleading with each and every one of you to please read your mission statement again. Please go out and watch the senior masters competing in outrigger, and rowing, look at the sparkle in their eyes, and the confidence in their walk after competing. Go out and watch the rowing team winning medals, and the kids staying off of drugs, while going after great dreams, created at NAC. Try to see the admiration from the community when NAC is mentioned. Please lay down your cruel words, and sad attempts to divide each other, and NAC members. Please go back to the meeting table and try to find a compromise. And most important of all allow NAC to promote and provide transparency for every single person, placing even one dollar on the table for NAC. This battle is not about Billy, he is clearly loved by all of so many. He has changed countless lives, and made great sacrifices. Instead, this is about transparency, debt and saving NAC without destroying each other. Again, I am one small voice. You can easily hit the delete button after laughing, but I am praying that each and every one of the amazing board members can find a way to make this right, for the members, the parents, the kids and the community. The court will definitely solve all of this, or dissolve the organization, but I am hoping the board members can reach an agreement first, since you are on the board of one of the most priceless, life - changing and life-saving organizations in the nationl Please Try?I Kathy O'Kelley kokellevfno(i)gma i I.com (9491813-3596 On Thu, Mar 22, 2018 at 8:05 AM Donna Warwick <diwarwick(Ja roadrunner com> wrote: If you really want to publicly tangle about membership, are you equally amazed that longtime, unelected Board Treasurer, Secretary and officer of the court, Jon Van Cleave, has only paid dues twice as documented in the records going back to 2008? He shows only two payments on Jan 7, 2016 and Dec 27, 2017 Has Jon been identifying himself as a member and per the Bylaws, been an imposter on the Board for most of his service? It has amazed me that yourself, Greg, Jim, and Jon and maybe Steve all considered the tactic of removing me from the Board, unbeknownst tome, for not paying general membership dues All of this scheming while Jon himself was not even a paid member at the time or for eight of the last ten years Who knows if he ever paid from 2000 - 2008? Did you discuss removing Jon from the Board or Jim for not once paying for his second boat for who knows how long? Please don t excuse this lack of membership by saying it is because of Jon s donations which, by the way, are one hundred percent specifically Restricted despite Jon documenting the statement below on Jan 16, 2018 Of these $277K (not actually north of $300K) in donations, interestingly only $1,250 went to an actual program of the NAC Other large donors actually are members "As to my donations to the NAC in the last four years, north of 300k by the way, I saw no need to, and did not restrict the donations. Those donations were for the NAC and to be used, and were used, in the best interests of the NAC Mission and for the successful operations of the NAC. Whether my donations were used for copy paper for the office, or a perk for an employee, or gas for the launches, or a boat for the Jr Rowing program, or paddles for the Outrigger program, or Hardwoods or Revchem supplies for the shop, or for the remodel of the locker rooms, was fine with me and is not something I wanted to, or needed to, track or control." On another subject since you are worried about officers of the court lying, Jon told us Tuesday night, March 20, 2018 that Marketing Director Kirsten Hermstad (Robinson) brought in more money than we paid her over the years she was employed at the NAC I am asking for the data to support this statement because if you are calling Tony a liar for his misunderstanding of what you have unilaterally defined as an actual member, then you must be really concerned about other people lying, as well Tony - I too thought I was an NAC citizen with a voice as the Board was fully aware I was a Jr Rowing parent and had been paying the $43 in overhead dues for my three children over eight years. It was not an issue when I joined the Board or I would have paid. I have since learned that this $512 a year does not give me a voice in how my money is used. Please correct me if anything I have said above is not totally factual. Please forward to anyone else who attended the meeting Tuesday night. I have reattached Jon s memo he would like all to read Donna On Mar 21, 2018, at 4:22 PM, Scott Richter <scott(a)atlasvp com> wrote: Rather trivial compared to those told by officers of the NAC board. Think I'd lay low on that topic if I were you, Bill. On Wed, Mar 21, 2018, 4:02 PM Bill Grant <yets4pets(@aol com> wrote: Tony I am amazed that an officer of the court blatantly lied in front of a room full of people about being an NAC member. I chose not to correct you in front of the crowd last night, frankly I wonder why. Bill Grant NAC Member Sent from my iPhone On Mar 21, 2018, at 1:44 PM, Donna Warwick <d*warwickProadrunner.com> wrote: Marc: Thanks for doing this. It will be good to get some more respected opinions. Donna On Mar 21, 2018, at 1:16 PM, Marc Foster <ubsmarcna gmaiLmm> wrote: I have just requested an answer to the question of voting/representation on the board by non -equity members and the limitation of standing. The question was directed to a board member of the Calif State Club Association (non -profits like Nac, Nhyc and Bccc) who is also an attorney who has expertise in this area. As soon as I get clarification of the law as it pertains to Non-profit clubs in Calif, I will forward you the response. Sincerely, Marc Sent from my Fad On Mar 21, 2018, at 11:07 AM, Anthony Chavos <achavosPchavosandrau com> wrote: All Neither Bill nor John answered the question why it is in the members and donors best interest for NAC not to have open board elections. They danced around the issue but really said nothing. Bill even admitted that others may do a better job of managing NAC. Tony Sent from my Phone On Mar 21, 2018, at 10:48 AM, Marc Foster < ibsmar Pmail om> wrote: Two comments from the attorneys that consulted with, first is that you can grant voting rights without granting standing in a suit. My opinion is that this is because it is a non equity club and there is no financial harm from the loss of membership equity. Second attorney suggested that anyone can have standing if there is financial harm or physical harm. For example an employee in a harassment case will have standing and perhaps donors or members who gave money for a specific use would also have standing if the money was redirected or commingled with operational funds. The thought that no one has standing suggests that you can operate without legal restrictions until the us government chases you down? am sure you all agree, that ca n't be true. There has to be accountability at some level. Sent from my Pad On Mar 21, 2018, at 9:46 AM, Donna Warwick <dawarwickP road runner.com> wrote: All: Here is the memo referenced last night that Jon asked everyone to read. Please forward it to anyone else who might want better understand the details. What honestly don't understand is the legal opinion by Jon Van Cleave that if we allow members to vote for the Board then they would have standing for a derivative lawsuit? How can the Board be concerned that members would suddenly have standing yet currently the argument of the defendants is that not even Board members have standing? Is Jon saying that voting members would have standing yet a sitting Board member would not? Following Jon's opinion, current Board members are the only 'members' and so isn't it logical from his argument that Bruce and indeed do have standing being defined as 'members'? I would like to hear other's opinions. Thanks, Donna <MEMO ELECTION OF DIRECTORS doc> Kathy O'Kelley "You are, at this moment, standing, right in the middle of your own 'acres of diamonds." Earl Nightingale hftp7//www-n*aht'naale.com/ar i I lar f aiamond�/ Exhibit C From: ac. genu Friday March 23 2018114] Oe: $L088gJtPf: as n'eww. w_Y�[n..e..TaNr..fw'gLOt.05:'nta _ - - - _ rsgtnn o-'�g(29rc 1o'ao •a. 6fuf49Lec h:a8 WWn.se.M xe�Pa[gp .ea4hF&S: G.... avm C-• :_e. _„r.G• a,Y nes imtv.r:ninxn LLL-tvar, sv _ _ «yes pa,NTMyuJ amstl�cL,i: Bc�asleG bb�-a - gub2eetsAt: Mme o m: NAC grecmr Xlecdon Bill, Fins,fall 1 would like to commend you for taking the time mus— a number of the entails on this chain. I'dEdlike m thank you for Y'"Iffu m mal and I'd be happy to take you W on il.lost oars. fe time ami place and 1'B be Ihcrc. H,wwer for the pap.0 ofClarily and iransparerrry, l would like you to respond in writing 1, the items I hmught of, You beve a perfe<t,ppormnity and from m address any miseaoeptions you believe all of IIs have. We'd all like the facts and have been asking for alutwo, fmm Ne Be,,[ since the original parem letter plea ented to the Board. dated lune 10.2016 (see attached). To the Board's credit, some ofthe issues eh1eJ w the lone 2016 led, have been addressed. However, it took Do.. and Bruce threw, exposure to make this happen.I do have to state that it seems forty Ont the Board had mvotelo Now OTallfor-profit e,mpaninmclanf uc to llnnufa<tore and distribute lbeir pmduclsmthe NAC. but at l:ai fc Boazd took action. In an eft.. for me .be part of1he orhow , ifou findm ythe esplaoias o long all deuatwg write, ite, I'd be happy to meet with you and then communicate your answers back Io Iheu wleresteA parties. The Board's lack o(commlmicaion and tnmparesey in the las[ w'o years seeds to stop and the usoll truth needs wcome out to everyone.Mab'ng sbbasm,abem"facts thatyou.1notbe aware or and noo-E, infomnlus, being disc meted —ld be dismissed .n.eand for .11. Unfmosoly, the majority of the Bu=1 aM 0illy Whit ford eominue to allowthis method of fais1 caths and spun explattztions to ifeit activities and financial hof mea while skirting dara,,ostium and the real ismes. So. I'm...ited for the opporNdty that you're Iffidog to help bring out the troth and start the process to go down the oaf ofiew —sp=y for the NAC. ( believe fu wBl ultimately bring real healing aid hopeflly, redefine your legacy and leaf—hip role as the President ofthe NAC Board of Directors. Chrissie Emmel 949-205-3292 Chrissie If you would lite w discuss the items that you brought up in person or by phone I would be glad to mat. We will go Ihmugh then( indisddially and I can provide the facts fat you mayor be aware of. I am stat going f lake 'he time to write a rerponse and all theissues and spesift.s m as d snail. Pleauadvise. Bill Grant Sent flat my Whons Fran:Oonna Renu Friday March 23 2018 0:22 AM To: SeaiiL:S U: BILG,g IL htsrrw - car 0.•ar..n.....nm M_ [pial In - fM+llan rt'Iduo LLutmiz Alarr cos gggygWH=rtw M.obdl a ya b-- ssol�g,.c., p, n,v.n� u, ��t�k„r a a ygld n - vudavaan:waJvrohal nw Hy ELd3lyYL •�[syy9th; IY.tE(d7q sables: Re: Memo re: NAC Dira[w Selection Oad tM1e goes d cmdua aatd d pa Iy onryimessry to lkrowwbrond Oea..p OvangaMaingmuboose.pa NnB. peril allyl. mon,—Tb slI:meeksa s., Ogee its, 1esde eat:nea hseMb aMalleveenmsnmecaaetl'aaiktnead-rA emempbsagaw arotne emgvyeeaa andav handle asaU hsmasp cunt? Fven it tM1essslo res we e t ve.aNydid ywalpa the NAC (,soca a idler ssn Nrlba:aenovtumeand dm M1aMes IoeU nMus p cunni Thisrgehook6 ea rytxegih Mat will MgmgMryts wMdd tae NAC lwaa pianlerce, .at mo, w leahalls and wore cattier lamps -1 -sr, .1h ga den wpd en -1 —1 an mpoaee buybgn 1blr:y -1 me. astuna- Nems in the brg sort so wane cea it pe urn 4ems t tare Imrem ane xAc<artca Mw I— "I heb I ow the bes Wand m -119s ma l I snbnweapnwez One heM ed Arent Imd (md .1cookie.d'iks, Neese me.)ma..,A sM coded as MNkal lost—E.d'?.1-11, Is coded as Methal?Anamploue...a'Na vntfearse Ol Wa me Xi?N'ny does Ne xqr Its is memdortespew ilxbndugr? Icould gomaM m!tun Mi,wwnx uxmye vwtlrnw. ewdlremhersmwwd+emerobesaM mollynor antics s asks, se,—? she lmynMro Me ealfiduda:evaM es 11re cues d mnMesaeu oohs N. Tnry ran atoame pe -11 at trelr-1-1lwwb E. re ask them H Mea cmldWl'Mne ngry N 11.1 ropanv. sato d odeyxouNa for Nn emplgves muu the: mmpmyc wftn daepecaed. Wald May—si,iunirya. p ort Wt.ns wnma a so h en. un ease ed Ws reuad of the wck uvea the tact caw — Ohara is a nice thing to keep saying when other people's hard earned money h paying for this lack of oversight and unchecked spending. Ohara dpsn't work well for the group r,ntinoally mbsttliatng the parry —.1232018.—AM Sean Ellies. h.9vr,..:hhM-k..- wrote. It's lime for a court ,claw to lind the (cath Ihat'lies wmewhere in the mddk.' TM1wgh 1 was (raveling inlernalbnalty anticaubn't attend tris lest boartl meeting I've attentled enough pf (keen to know that there ix a sot of dishoany happening. Hopefully in a legal setting people will be hesitant to perjure femseWs. Sean Elhs On Fa M0123 M18a14:011. BII Grant=ae•�dm+rs®' wrote: Marc 1— read the resent emaih a di let me know f you trury ogres wit bath Ow cwnments antl tenor of fem.lf You are only sain8 on sideof this then I too am tliwpPointed. We have discussed a lot of the tsme, I have heard form both sides and have been bafi—eN by both. The truth ahyays lies wmewhal, in the middle. Unforwnat,N that rams to be a long -y away hum here. sem from my iphone OrM.123 E. a1S.WW Donna Wawkketivawraa9ne.Me wrote. I d.1 ..It an indep-dar invesbtlblan occurring regarding the pddk making business anoe shipping ooh ll -e. through the shop personal Ulr.os on the credit cs ds shridle Xhool Rowing operating oN the books in tach WOW comhes being old ash and rami" off the books and the other myriad Iwbil'ities that Me Task Force dealt vdth. pkasecorreclmyselfand Scott ifwearowrom. OOAA. Orr Mar23 2010 a18:29AM BIIIOrantcvx.c,w.:da wrote. XON In fla a thorough independent ill—tiatim was approved by pod for and the —.1r, Wille- by the NAC guard. All of the eoaches and a number of Naff WERE indepa early interviewed. Yourcommentse minustobeveryantagonisticaM 'so, m¢d. ', sem ham myiphone On Mar 213018 at 1:55 AM X,tt tichtercunnlaarla..m wrote. Les[ arcane mink Chrissie's comments are hyperbole N¢y are nae She has been a tledica[ed wlunteer aM the Woust punt to fe dairy waBrms of Ne prognm in antl out of the boateouse.0f a I de malleasasee that has ban proven to have been going on al NAC perhaps the most tlisturlxr:¢ os the Mannical bMavior of Bi ly and M1is willing protector tithe boAd.publiing roaches Threatening them aM pulling stunts to make lheirpbs mired fficull in adtlhion tosowingtlMsan likes uhooha,[ bulhThis is their I Ohara; good f—re. vibes forwre. ',. The board brows all of thisand let only turns a Wind eye but Wolb actively W c„er it P. witness tero int wel,mArl,ded of emplavees a It, agree,, on s structure for those Inlavlews with the Task Force. Iecho Chrisve'ssentiment IOl(M particularly her vow to cat.— the effort to rM this promising organo.ba Will randd'leadenhip'. On Mar 22201810:16 PM'Udssle Emmet•<djdla..xmN®mm wrote: Dear Bill Whtest's We Uatastfie sloth Frecutive drmtorofIM NAC Bi ly Whitfatl has seen IM1e lunia Rowing programderebp and gro-x wealsoknowthatrowingtMoughe tbe Unitetl Stales c.n[Inues ..gnaw atalpM pace well.Thefmnderswho hdpetl bale Ue NAC(Billy Wh'nfad being once ofthem)have more to tlowhhthas success Uan jus[ote kdMtlual. The real people who hme bu II Ihis Woglm tine Ue beginning and should get the cretlit are IM1e coaches. Reant1, she lunia 0.owing program has been taken loo whole nen kvN M the IeadersM1ip business l—an finandal aamnladliry and tramparenry prodded by Pal Re fes. He has bean able W achieve this despise Billy Minted. As lhelunlor Rowing seism for the Beard Ym sure that yW are pr"wy to Ue interference and madblmks that Blltymn uouslylhmws in Pays path which ullimatetytices filterdew:n to the coaNes antltbenlothe ktlsln On program. Ta thkklha[IM1e kldsane netbeingaffenetlby what's gdng on althe Board level Is slmpty rot tme. The rely ktion and maniWlathe beM1RMa Ua[ Billy has been dishing out tp Pat fa the past tw.wars He ...tinuatim of the sem¢ bullish management tattles that he.red on the ewdres for years. The mtY difference now is that Pal has posher dl himself as the guardian of the coaches and kids and takes the hits frau $11, himself. YW als.kmwlhattbe NAC hatl to pay$I$OpO.oafaw firm.. atldress kba issues causetl by BilYs ire ntof .ectasia luny Rowing coaches. Myundastandirg btM1at rM1e fndings of thelegalteam hlretl by the NAC resuhetl inthe Board being faced towte to remove Billy honarty managemem oflunar Rowing c.ichin.. —i hear you say that the seaters of the programs at the NAC are due W the efforts of Billy Whidad.ln the past 3 and M1a f yeah I M1ave wittessetl BillYdrive wedges between IM1e tanto Rowingcoadres and oeate dll—led between Me l.nbr Rowing Drogram and other "Al programs. 11, been waren that finds have been slnppad ft— Hilllade, Rowing anagram support the NACs financial ineffidmcies and it iciladmbeslM1attfie Board M1as lumeda blind eye [. lar years. This is not the first time tlullunbr 0.owing parents hawvdced these cpteems however it is Ue first time Ilya[ ro many.f the toteerns beingvoicM have hard evi0eae and proof ollhe wrongdoings going on.5ome of the e¢ampks of the wrongdoing are • 522,7 000 Anppell hmthe tumorR—S pogrom whitlr was proven by the Han[kh financial analysis repot. • Current use ofl.nio Rowing bnds beingcoed by B 11, Whilfeel I ower NACGeneral's cash lbw problems upwards If $w M, • TO NIly Whidad's own admission 41—nati—Ial-foot shipping Innenners Filled —Puakea-9n,(a la profit company( cancel—Weaned In Ne H Beach Qi I and NACpropend la d IHk,Ai.n. • TO NIh Whilfeiown AdminknPwkeanesgns(I loproftromp,W)dee,HdapaddlI—nufa—Mbusi—.t the NPCshap. ' BaRy WhMord. oxo admhsbn he It— WOW to pay NAC teaches in rash under-the-table and o/f-Ihcbaoks whiles 1­11,Woking all payroll H.es. To Bal' WM1ilferd's own admission he purchased instilled and used an illegal hMdm spy m rmpM1one in the NAC BoaNrom. will all of these recent evamples of wrongddngs Ue Board besfailed ..hold 0i ly ammnlabk for any of these acdmslhal put the agankalion at risk. Assane.f the Board membefs role W noose seems to be to aolmi Whidad at all costs antl your statement That Bruce and Gonna as wl people looking to burn the NAC to the grmnd -itis clear mme that you are W H.Fd a problem and cwt the..k.n as longinalM hoped Ym would be. Your weak leadership and laaof resmnslde fidmlaryoverdght b beyonddisapminlirgand is tew to the mint of tlisgusl. The idea that Ym will ml give up drat leadership ria allow Ihis aganinalion to wte fa its own Board is reprehensible and makes me wonder where she tlead bodies are W ned.l krawtha[ cenaln members of Ue Board have staled That theyare counting m this group of parents to ......antl disappear ISM rest assured that we aren'lgoin, arryAfi . lik—le Emmet From: Orin f:ranr Sent: Thursday March 22 20186:37 PSA To: u: +ten . mMew. to .a. u +•' Atafl.YYti:e M. m v Ea 9p0gg SganFlig a fT'_sg Ae • � sk rer� s. Odkd` .s, Y.0 a _ Sub— Memo re: NAC Or—Selection Rath, Thank Yed fe, the very M.ughtfM mmmene, Unf.H.nately ym have walk V into a very [umulluan time atthe NAC. fortunately Inds anlmoLtyeau wenessed al the last inenting hex et spilled aver snto the kids prg nn ria have airy of Use kids been eaM le this negative lntaactfon. The Boards sole purpose is the bellen-11 or the programs at IM1e HPC which have never been mere succ 00in the history of the NAC. This succels is due the efforts of Billy whldod whom as yen..led iz kved fry many but dead, net a I. Unfortunately the lawsuit that has been f IM by Iwo indivkvals requests the removal of Billy Whilfad akng with several Beard mbe, As end as new individuals who ,adld tlfer'ti—Ig the NAC W the ground- dei'tpreval fhb pkce Ualgeneraliomof kids and patrons have loved for over 25 yearswillgooninspinngandteaching water stuns W indivkuals.f a I ages antl ski 11-1, I definitely appreciate w. concom. I am very Vnnfiel fe, eIr son's. ne— and growth. My daughter went Ihrmgh the tailor Rowing program several wan ago and had the same enfghknfng eawnence of whi<h I an gnteful. If Wu have aMinteresl in NHhelae of lM1isdiscussion please lel me know. Bill Giant NAC Beard Preside. Sent frau my whone On Mar 22 2038 at 34 PM Rdt R.Oter<umlraulas.--� wrote: Rally There are many Ir. Roswng parents that zympalhbe net, eau. I got invdved with N¢ NAC beard two years ago when a grmp of vin<erned wrenl l wrote the board a letter.. fluding many of same sssueswe fat mda,.At the time lea similar story of the roll—1 le fmpad the P—m had W my son and my desire In wok g donate in.d r t. see that sustained and built upm. UnbrtunaId, ..,dk1 boats does ml share war c.nwmantl en,—dl—nn,wII a—"Oarktoundermine any aHempl teimment meaning pleful drange.r Mam. Wane they will berate arts threaten On. Mat.amu their If dealing. That said Umugh the dedicatkn and hardwok of Pat Rolfes and Me coaching staff the program!zwry strong today and we Intend far R.o main tool urge eau to stay inwlvetl ativoca[e latlwse Thal re1,on the NAC and in various pmgrems and to hold throe in po4liom of rower no wble. Thetotalled twdeMipofthe NACistaunbng usunnalof Wraffid ottoman ll—;, the past bvl therearea lotofuswith yadualing senkn Uat intend t. xe Ufs Ihrmgh. ASYm pdnlout tt's a w.nhwhile Dose. As operon. there isalol teat wuwn and shmld do to s.mat[he pmgram.PatRdfes and Uecwching sta/l will ahvays wekome the help az wll thou of us adv.Itingfa change al the leadership level. yVekome aboard. Scat BicMen On Th. 1011 22 2018 a112A1 PM Rathy0-1 ell '- MY name is Ralhy O'Relley.l oma molberola must. rower. latlended the HPC Board Member and lel[mmmllnd to walk rotas petitims ere dropped.n a table asking two Bwrtl Members to resign in a wry puElk manner. Al Nat moment I knew I wok net in and -0. In Ihal moment it became very dear Ibel m me wWld be inleresletl in one concerted molhlh vdl.11 was ircelevant if s as a conen,nd parent of a NW,e rover was In attendance or not. ' Aslwalketl awaylcWMmthelp bu[nolke how lar the NACoganiaalbn in Mlsote Board Meeting had tl¢dated from lhdrown Miisbn Slalemenl.I Mae and pray Ua[tbe meeting wasAs nota true refectkn of where NAC as ..bele o l[lalbn is going. 11 that is the case NACwilI not be around much lenge, And Sea Bax just down Ue street would bM to step in and fill arty void NACmiBhl tem behind. Mission Statement: `The Newpcd Acuadu C ldnr(NAC, is aeninary torr unby res wlmse m,sairn is b, leach and inspire aUle-¢sof all egpa abiIBea and b8do-we by hlateninp a pessien for ClymPic sbyle—ine,. In,. Ing eanneOng and relWetlarirw m I.Ohns. I k-9, rhamrtnr Css IdIng pmgmmc and wabrbcc pmkssunal mxmrruon, ane NAC Mss only dpwkps n e'finn<'ll etliletes, Lcreatesa WxlIn, InBuenUal Wgs br ywvrg adugy.ac.mmnr dezgnallun fa deviled erihind. sand a t,.enn, ground to-Arenrnprlal slowartleNp,' The Novice Rowng program has [mpletetydranged my son's lik. He was rote by and m uncertain of his future path. Now as resuh.f the support and impiratim he hasfWnd at tMC he held, his head upwith great and, and Is Ding feverishly to become phydr,.R, fit and berme a top rower. H¢ is driven o obtain stmght A's begin vdumeer wonk and—li... to 11kele—dosses. He b determined w attend an try League Cdkge while rnw',ng upon leaving COM High and xAC. Soam bagging?Yesartsenol amag werysfrgk drib enteringthe NAC Novice Rowing Team bodsbgz and BMs. - I Raremezeal Rofes Pat Glealn M.—I Mep abng with tbevarsiry and gids rowing coadres making sign'Aicant mrspnal sacrifices led IVnge the lives olcounbess he j.sn—g Iananbe NAC Board Meeting lhiigrWpwas mtallowM co r¢Auest.tacit tion as wilnessetl by.necmragmushtber whowas neuro gown an answer. I find the website discznssing U. NAClegal issues. finaaUls up leo this mint seem to be factual. B[hae is debt.,,. ngon beball of the =,=d,and area of WSC whore did it beginand hownn it be resolved?TransoareII, is the ml,amwer before Ue-1Ise rs of NAC being di—.d leaving muntl¢ss ample Into.. a pnceless life cbenging aganillden like NAC leaving the rowing team and NACindHit. Removing two raring beant members ON ria change the financial numbers a the growing c.nrern am mg anOt, ,f—, NACmembers and von -members and the entire covenant, d Newmn eeach. As en- camemndparent am absdulelyWording with eaN and every.w dwuto please reatl war missim slalemenl again. Pleasego did and watch the s mmmdng ln.utdgger and roving Wk at the sparkle in thelrews and thecehfi—I in their well fser mpetin, Go pts and —h the rowing team winning .,dab and the kds staying e f a drugs while A.ing after great dreams created at IUC. Try to see tbe atlmiratim /nom the mmmunily when NAC n mentioned Pleau lay down yWr and wards and sad attempts 10 divide each.lher and NPCmembers.Weare go backro the meeting table and by to find! Al. and most bnp—lit of all 11ke NAC t, promote and provide Vanswrenry forewry single person pkdng even ure do ten on the table fa NAC. This battle is neat about Billy M1e n On Mar21201. a[4:EE PM Swtt-1.11assraalshad .,. —re. : RatherlrMal Mmpared to those UW by office— the NAC board. Think I'd lay low an that Mpk d I were wu I On Wed .121. 20181U PM Bi l 6ran1.wrc:+da wrote: Tony 111 amazed that an ti ficerof the wort bkhndy Ileal in Irons of a room fu I of Ample about being an NAC member.l chose nM to Karr. you in fMn[allbe vowel last nig. F-1, lwonderwhy. Bill Grant NAC Memb1 Sell lrom ­Ph— On Mar 21 201. a11:. PM pinna We— ce..v.O aja:BmaA wrote. Marc: I Thanks fortloing this. It will be good to get some m«e respxletl I opinkns. Oona II j On Mar E1201841:16PM Mart Foster cs•^sn,arcaom ,.ti-wmtr: I i I —he, reauescId! an ani—to the aiwitin otwting/n,ni nlafin on the hoard by can-eeuity members aM the Willson of standing. i The queNion was mreaed to a beam ; � memberof the Ca if Slate Club Aswcialion ]can pmRls like Net Nlyc and k.0 who is also an att«nrywho has expertise In this ea. As soon aslgeldadf lin of Uelaw as B wttaim to Non, fft clubs in Calif I will laniard you the response. S.—sly Marc Sent horn my IPad On MI121 2018 at 11:07 AM An[h,M - wrote: AI Neither Bill n« Inhn answered the a..t.n why t h in the embers and Bowra best interest f« NAC wI to Beady kyed by, I of se marc,. He has changed countless hes and made greatsacr fices.lnstead this h abom transparency debt and saving NAC ori 0a—s i geah, other. Again I— 11 ..It wice. yw can ea, N hit the delete In e. she, ..ghin, but l am praying that each and everyone of the amazing board members an find a way to mate Ws right I« Ue members the parents the kids and the community. me Murtwill Oe6nitery coke theorgankation bottom hopAg Ne board memberswnreachan agreement first sincewu are on the board of one .fin Intpossolve oflM1emosl prkelesz lifethanging and lifesavirig organ hPnsin the nalionl Pkase T,,31 Kathy O'Kelley In On Thu Mar22201ga[g0$AMOonna Warwicken:.a.wrkamad. rote. Bi I, Myon a at,—IM Pak n,' -se about memw m P. a —.,N I— tM—bogrkw, welxtedew 4 r coca e, Sec 11 ya. WRre chew 1, vanOwre, hasanN wdaues aw aasauwrcnte4 intne — de ge:ngbackaa—I xe Aowaevnuaawrmemaoaoha /, loaa and oec n. mv. Nast. been m1dN,,g he,WIasamembr and w Ae aylxvs.been se mwue ABomorms oeasMasnises KwM,anmaA9aam4eMNaen .vkBeeoia ro M maaM me AsMtySwN aseallu,nG. AldsaAMw1wwrood.mel—se fi, ghdt,urbaknowmtome, ort. lamten yea s. yrl,o kwwanweae Padl can moo-aahg2 oaawe:":: eawanio,ram Anew as Rmro QPM. wringk m,xan4ro�tro wroknawa row loner .� Aelxtofinemw Ap MsaycgA.because'20sawtonsrNkh,W.""' a wx MMM w camspeditory aleawdM [acusewmem ng Ne xatement4 xonian s6, E0re. atnese 5]nglrotxwalym ­""Inaanaoons,ime em�,onry is St l5pwenl an actuaip oA am MAexAe an< la getlwro s mva rya emmibe s. as to mydowl/ons. Me NACM the a,t/ow,cars e-03— by M, way ,saw.needhe anddrAwt M—thede ermn. hcmdowtons ere"aNACIndhcbewed sed Id lnthrbeslinleresls o/Ae 'i NAC Minion ontl(a Ue sunnsfu/opemtkns o(the NAC Whelhn my j epwlan, cane mrd(«toprpaperlorlAea]INr oroarklwan rmpoyee Prgos/arlbelau«Aes aw boat/w fhelr Rawng pmgram«padd fw lhe0uv99e1pr 11 wNanlwoods«flevchem supdks(orlhe shop arfw the remWel o(Me btlerrwms sws/nrwiAmr Ineclacne"hiw, wonledro orneetledro beckorccwna..' wbjeax �sinrevwaewo kd a6wtogcesWAe wutMre.ion Iola usrueWaYntgl,l, Ma d2p. 2018 1gat Ma ali,p0i xto Grten mxM llwhinsmlb Nere oyhlnma enw�wyl.nwewahe ore arowsemploeaat Aexnc l amauwfo temuhie-11. enlbewuse IfyMaew Iiry Twyafa b hizn 14estandngofwhatyauhereonbwalydenieaasanauuemaenbe,dxnwmustbe eon, I mra cadaboN ahe Peace MnL as well. ' Tan,. Iloo Uoughtlwas an NAC citizen casthawice as the guard wasfully awarelwasalr Rowing parent and had been wyingthe $43 in overhead dues for M Ones children aver eight years. It was not an issue when l joined the Board or l would I have paid, I have since learned that this $512 a y,,,d,, It ghre 111 ici in how my money Is used. Please correct me f anything l have said abase is not tolalN tatt..I. Please forward to anyone else who attended the meeting Tuesday night (have reattached tori smemo newousf Ise alto ora. On Mar21201. a[4:EE PM Swtt-1.11assraalshad .,. —re. : RatherlrMal Mmpared to those UW by office— the NAC board. Think I'd lay low an that Mpk d I were wu I On Wed .121. 20181U PM Bi l 6ran1.wrc:+da wrote: Tony 111 amazed that an ti ficerof the wort bkhndy Ileal in Irons of a room fu I of Ample about being an NAC member.l chose nM to Karr. you in fMn[allbe vowel last nig. F-1, lwonderwhy. Bill Grant NAC Memb1 Sell lrom ­Ph— On Mar 21 201. a11:. PM pinna We— ce..v.O aja:BmaA wrote. Marc: I Thanks fortloing this. It will be good to get some m«e respxletl I opinkns. Oona II j On Mar E1201841:16PM Mart Foster cs•^sn,arcaom ,.ti-wmtr: I i I —he, reauescId! an ani—to the aiwitin otwting/n,ni nlafin on the hoard by can-eeuity members aM the Willson of standing. i The queNion was mreaed to a beam ; � memberof the Ca if Slate Club Aswcialion ]can pmRls like Net Nlyc and k.0 who is also an att«nrywho has expertise In this ea. As soon aslgeldadf lin of Uelaw as B wttaim to Non, fft clubs in Calif I will laniard you the response. S.—sly Marc Sent horn my IPad On MI121 2018 at 11:07 AM An[h,M - wrote: AI Neither Bill n« Inhn answered the a..t.n why t h in the embers and Bowra best interest f« NAC wI to have open boartl rwMthe Kthe b.t realty. ,d 8.11 even —Wd that ,thea, may do bl— ilb or ::C 91-9 Tony — from my iph On Mar21 2018 It 10:48 PM Mart Two from a is IFat ruulted with first rling ights without tantling opinion 1. that mis berauze eQultY club 'd there financial Farm from me Olis membersMp Second tb.t anypne there financial Farm phyucal ample employee Harassment wills Fave It—m. Has '. standing wgBesls that I ooerate wenam legal null tt ons the US gwrernmenl mases yaa eawnx you agree [nal can't be TM1ere has be , unlahility al co level. Sent from mY IPaa W. last thl t ght lant asked ereryon %eau IorvraN helter ataerstate Ne details. what Ianes[ry aan t �naersuta me legal ooitiot M bn tlea thatve it allow embers vote lOr Ue gaiN Nen they wwla Harp tanamg roc aen. lawaaaxe Maw [he Board be onumed that tubers wla weaeary h— roaany uy Ne Sean Ellis CEO GrowlnHackers Hacking Growth Now Available 0, AOA O argument OI , defendants Nal BoaN h— . standing? Ian ving th., ung embers mwla haw t,Mi,g edam ember Following Opinion Boas t embers the pnlY members aM Iram hil gum nt hat Bruce aM mdeed ao naw stabling b:T.. d F.. members? U, to near omens Thanks Do- -110 K ELECTION OF DIRECJORSAao W, a0lf, 'Too are, al Ns —..L s01-1, IN in of d .—d, Ed Sean Ellis CEO GrowlnHackers Hacking Growth Now Available 0, AOA O June 30, 2016 To: NAC Board of Directors Attn: Bill Grant, John Van Cleave, Billy Whitford We are huge fans of the NAC and its Jr Rowing program. Our goal is to work privately with the NAC Board and its Executive Director to ensure we continue building on the NAC Jr Rowing program successes of the past years. We are proactively working on a comprehensive and long term fund raising campaign to ensure that the NAC Jr Rowing program has financial stability and additional resources. In our efforts, we have run across numerous concerns. In the addendum we have summarized some of our operational concerns with the NAC, and we hope the NAC BOD will utilize the information to make important operational changes in order to enhance the experience of the NAC community in general and the Jr Rowing program in particular. In an effort to keep our June 30th meeting focused on how we move forward, we do not intend to discuss or debate our specific NAC operational financial and employee management concerns. We will be happy to discuss the specific concerns and resolution ideas of these specific issues during additional meetings. We want to privately and proactively work out an agreeable resolution to our operational concerns. Our cornerstone requests to immediately improve the operations of the NAC Jr Rowing Program for the upcoming season are: 1. Planned / Discussed Jr Rowing coaching terminations and replacement hiring's are placed on hold. 2. An Executive Director of the Jr Rowing program, reporting directly to the BOD, is collaboratively hired. • The Executive Director of the Jr Rowing program has responsibilities that include managing all of the NAC Jr Rowing program coaches, financials and accounting with NAC BOD oversight and appropriate accounting support. We believe these changes will benefit the operations of the entire NAC. We look forward to meeting with you and proactively improving the Jr Rowing Program. Sincerely, Jr Rowing Parent Group cc: Bruce Ibbetson, Greg Collins, James Netzer, Susan Skinner, Donna Warwick, Linda Hayes, Steve Patterson June 30, 2016 Addendum: Financial Management Concerns: 1. Inaccurate accounting of NAC programs. 2. 2015 Jr Rowing program dues collected/reported for —145 of the —180 rowers. Which equates to approximately $131,000 or 20% of the dues being uncollected or missing. 3. 2014 Jr Rowing program dues collected/reported for —140 of the —180 rowers. Which equates to approximately $147,000 or 22% of the dues being uncollected or missing. 4. It is our understanding that only 2-3 Jr Rowing program scholarships with a total value of approximately $11,100, were given during the 2015 season. 5. Discounts for dues, membership fees clothing, etc... are applied to NAC customers at the sole discretion of the Executive Director without following a publically available policy. 6. The Jr Rowing net income balance appears to be short of funds, as per the last three years of reported financials the Jr Rowing surplus is approximately $328,000 or approximately $110,000 annually. • 2015 Surplus $145,705 • 2014 Surplus $87,388 • 2013 Surplus $95,596 • The surplus capital expenses requiring BOD approval and the corresponding capital expenditures approvals should be on file. 7. Money collected from Jr Rowing used equipment sales do not always come back to the Jr Rowing program. 8. NAC hourly membership business allows cash collections, exposing the NAC. Employee Management Concerns: 1. Employee harassment 2. Paychecks have been withheld by management 3. Management threatening to withhold employee pay 4. Undocumented employee compensation 5. Management renegotiating, verbally agreed to employee compensation, arbitrarily lowering employee pay 6. No job descriptions 7. Management listening in and watching believed to be private conversations and meetings at the NAC via webcams 8. No performance reviews 9. Derogatory comments made by management about individual junior rowers 10. Directing NAC employees to work on personal property while being paid by NAC 11. Lack of performance improvement plan process 12. Retaliation for employee complaint escalation 13. No employee complaint escalation path 14. Condescending behavior to women by management Exhibit D From: Chrissie Emmel Sent: Tuesday, May 15, 2018 2:03 PM To: Bill Grant Cc: Pat Rolfes Subject: Bill Grant's responses to email dated 3/22/18 Dear Bill, Please see all your answers in blue. Thank you for letting me be a part of the solution in getting this information out to bring transparency and start the healing process to bring the NAC back together. I think this step will go a long way towards this common goal. Attached are my hand written notes from our meeting on March 29, 2018. First of all, I would like to commend you for taking the time to answer a number of the emails on this chain. I'd also like to thank you for your offer to meet and I'd be happy to take you up on it. Just name the time and place and I'll be there. However, for the purpose of clarity and transparency, I would like you to respond in writing to the items I brought up. You have a perfect opportunity and forum to address any misconceptions you believe all of us have. We'd all like the facts and have been asking for solutions from the Board since the original parent letter presented to the Board, dated June 30, 2016 (see attached). To the Board's credit, some of the issues stated in the June 2016 letter have been addressed. However, it took Donna and Bruce forcing exposure to make this happen. I do have to state that it seems funny that the Board had to vote to NOT allow for-profit companies to continue to manufacture and distribute their products at the NAC, but at least the Board took action. In an effort for me to be part of the solution, if you find the explanations too long and daunting to write, I'd be happy to meet with you and then communicate your answers back to these interested parties. The Board's lack of communication and transparency in the last two years needs to stop and the actual truth needs to come out to everyone. Making statements about "facts that you may not be aware of and incorrect information being disseminated could be dismissed once and for all. Unfortunately, the majority of the Board and Billy Whitford continue to allow this method of partial truths and spun explanations to illicit activities and financial inquiries while skirting direct questions and the real issues. So, I'm excited for the opportunity that you're offering to help bring out the truth and start the process to go down the path of real transparency for the NAC. I believe this will ultimately bring real healing and hopefully, redefine your legacy and leadership role as the President of the NAC Board of Directors. Dear Bill, I appreciate the time you took to meet with Pat and me last Thursday. Per our discussion, I have typed up the notes I made when you answered the questions addressed in my email. As discussed, I believe that disseminating this information will go a long way towards transparency and ultimately, the healing of the NAC. Dear Bill, While it's true that as the sixth Executive Director of the NAC, Billy Whitford has seen the Junior Rowing program develop and grow, we also know that rowing throughout the United States continues to grow at a rapid pace, as well. The founders who helped build the NAC (Billy Whitford being one of them), have more to do with that success than just one individual. The real people who have built this program since the beginning and should get the credit are the coaches. Recently, the Junior Rowing program has been taken to a whole new level by the leadership, business acumen, financial accountability and transparency provided by Pat Rolfes. He has been able to achieve this despite Billy Whitford. As the Junior Rowing liaison for the Board, I'm sure that you are privy to the interference and roadblocks that Billy continuously throws in Pat's path which ultimately does filter down to the coaches and then to the kids in the program. To think that the kids are not being affected by what's going on at the Board level is simply not true. The retaliation and manipulative behavior that Billy has been dishing out to Pat for the past two years, is a continuation of the same bullish management tactics that he used on the coaches for years. The only difference now is that Pat has positioned himself as the guardian of the coaches and kids and takes the hits from Billy himself. Bill stated: The recent success and financial stability of Junior Rowing is due to Pat Rolfes. Pat has done a great job making Junior Rowing financially stable and has had great success raising money for new equipment and paying off debt. As Board liaison to Junior Rowing, I'm aware of Billy's efforts to insert himself in the operations and management of Junior Rowing and that Billy continues to throw up roadblocks that challenge Pat's efforts to effectively run the program. You also know that the NAC had to pay $25,000 to a law firm to address labor issues caused by Billy's treatment of certain Junior Rowing coaches. My understanding is that the findings of the legal team hired by the NAC resulted in the Board being forced to vote to remove Billy from any management of Junior Rowing coaches. Bill stated: The Board hired Snell and Wilmer who interviewed the Junior Rowing coaches and 4 office staff employees. Snell and Wilmer recommended that Billy not be involved in the management of the Junior Rowing coaches. It was twice voted by the Board that Pat run Junior Rowing and Billy have no involvement with the coaches and the management of the program. I would like to restructure management reporting so that Pat, as the Director of Junior Rowing, reports directly to the Board, not Billy Whitford. Currently, we need a two-thirds Board vote to accomplish that. With our current Board, I don't think I can get the votes. So, I am shocked to hear you say that the success of the programs at the NAC are due to the efforts of Billy Whitford. In the past 3 and half years, I have witnessed Billy drive wedges between the Junior Rowing coaches and create divisiveness between the Junior Rowing program and other NAC programs. It's been proven that funds have been stripped from the Junior Rowing program to support the NAC's financial inefficiencies and illicit activities that the Board has turned a blind eye to for years. This is not the first time that Junior Rowing parents have voiced these concerns, however it is the first time that so many of the concerns being voiced have hard evidence and proof of the wrongdoings going on. Some of the examples of the wrongdoing are . $227,000 stripped from the Junior Rowing program which was proven by the Hanzich financial analysis report. Bill stated: Yes, the Hanzich report is correct and the money was taken from the Junior Rowing program to pay for other NAC operational expenses and other NAC programs. The money was not taken from the NAC and used for anyone's personal use. It was used by the NAC for the people it serves. • Current use of Junior Rowing funds being used by Billy Whitford to cover NAC General's cash flow problems upwards of $80,000. Bill stated: Yes, this is a problem and it is still occuring today. The definition of insanity is doing the same thing again and again and expecting a different result. The NAC General cannot continue to run at a deficit. General needs a "float"or reserve and each program must pay for itself. There are checks and balances in place that haven't been followed. They will be followed now. With the addition of TAG, who has been hired as our Controller, and Caroline, there will be new controls and protocols in place to ensure proper coding and accounting. Also, we (Greg Collins, Jim Netzer, Pat Rolfes and Bill Grant) are developing a new allocation system to make sure all of the NAC programs help support NAC General and it's reserve fund. • To Billy Whitford's own admission, 4 International 45 -foot shipping containers filled with Puakea Designs (a for-profit company) canoes were offloaded on Newport Beach City and NAC property for distribution. Bill stated: Yes, this did occur. The Board voted to stop all containers from being dropped at the NAC. Yes, NAC employees and resources were used to receive the deliveries and distribute the canoes Yes, it jeopardized the NAC's 501(c)(3) status. I do still question if this was a harmful decision on Billy's part. Other companies have utilized the NAC in the past for dropping off boats and even UPS seasonal distribution. . To Billy Whitford's own admission, Puakea Designs (a for-profit company) operated a paddle manufacturing business out the NAC shop. Bill stated: Yes, this occured and I am aware that it financially impacted the NAC. It's evident now that shop expenses have substantially dropped. I'm curious to find out what that number is exactly. The Board voted to shut down paddle making in the shop for for-profit companies. • To Billy Whitford's own admission, he allowed WOW to pay NAC coaches in cash, under-the-table and off -the -books, while illegally avoiding all payroll taxes. Bill stated: Yes, this is true. A lot programs at the NAC start out off the books as a cash business. Middle School Rowing is another example of this. Coaches were paid in cash and it morphed into a legit program and has been absorbed into Junior Rowing. • To Billy Whitford's own admission, he purchased, installed and used an illegal hidden spy microphone in the NAC Boardroom. Bill stated: Yes, he did. Billy told me that he originally had the microphone installed because of a Drug Rehab group that was using the NAC classroom. He told me that the person in charge of the group gave him permission to utilize the hidden microphone. The Board still needs to meet in Executive Session over this, but the police report states that the wires from the microphone to the computer were cut midway up in the rafters. Also, NAC staff employee, Mark Tedros, who installed the microphone at Billy's direction told us the same thing. Additionally, I do think that the coaches who were interviewed seemed very credible about their recollection of the microphone being active and Billy listening in on conversations in the classroom. • Boat Repair Cash Business Yes, this occured and I am aware that it financially impacted the NAC. It's evident now that shop expenses have substantially dropped. I'm curious to find our what that number is exactly. The Board voted to shut down the boat repair in the shop. With all of these recent examples of wrongdoings, the Board has failed to hold Billy accountable for any of these actions that put the organization at risk. Bill stated: Billy did run the cash shop repair and paddle making businesses to help people out at the expense of the NAC, but I believe that Billy did not personally benefit from these businesses. Billy has been running the NAC for 20 years. While I agree that he needs help on running the financials of the organization, I'm not sure what else we should hold him accountable for. I believe things need to be restructured, but I don't want to take away Billy's identity in the process. As some of the Board member's sole purpose seems to be to protect Whitford at all costs and your statement that Bruce and Donna as evil people looking to "burn the NAC to the ground," it is clear to me that you are part of the problem and not the solution, as I originally hoped you would be. Your weak leadership and lack of responsible fiduciary oversight is beyond disappointing and is now to the point of disgust. The idea that you will not give up that leadership nor allow this organization to vote for its own Board is reprehensible and makes me wonder where the dead bodies are buried. I know that certain members of the Board have stated that they are counting on this group of parents to age out and disappear, but rest assured that we aren't going anywhere. Chrissie Emmel Chrissie Emmel 949-285-3292 Y\A _P(\4 b� o I UI,� I,)&) 171 VL '� CF -1/ t., D . we 11 L-flt-- 1 v"i - W I i -)A 61---�.�'�-`E ,-Tb plQiV06111�tItA 1rylPt9C7FD 71�-F sjkR. Vj W,7 671-�qYL � & -pe-icr) �-VA-45 71 611VC-0 fCk4-Vli'5e-� (04 06 -1 - TV From: Chrissie Emmel Sent: Thursday, March 22, 201810:16 PM To: Bill Grant; Scott Richter Cc: Kathy O'Kelley; Donna Warwick; Anthony Chavos; Bill Applegate; Bridget Skinner; Bruce Ibbetson; Caroline Taylor; Greg Collins; JONATHAN VANCLEAVE; Jack Choumas; James Netzer; Jason Gendron; Jim Warmington Jr.; Jim Warmington Sr.; Joel Kew; John Warwick; Laura Choumas; Marc Foster, Matt White; Meredith Cagle; Pat Rolfes; Sean Ellis; Steve Patterson; Sue Applegate; Susan Skinner; Suzanna Richter; Thor Johnson; YaYa; lisajohnson917@gmail.com; cfleming@kbrcinc.com; dag2205@sbcglobal.net; zip; Paul Tobin; Liz Ewanick; Jock Marlo Subject: RE: Memo re: NAC Director Selection Dear Bill, While ifs true that as the sixth Executive Director of the NAC, Billy Whitford has seen the Junior Rowing program develop and grow, we also know that rowing throughout the United States continues to grow at a rapid pace, as well. The founders who helped build the NAC (Billy Whitford being one of them), have more to do with that success than just one individual. The real people who have built this program since the beginning and should get the credit are the coaches. Recently, the Junior Rowing program has been taken to a whole new level by the leadership, business acumen, financial accountability and transparency provided by Pat Rolfes. He has been able to achieve this despite Billy Whitford. As the Junior Rowing liaison for the Board, I'm sure that you are privy to the interference and roadblocks that Billy continuously throws in Pat's path which ultimately does filter down to the coaches and then to the kids in the program. To think that the kids are not being affected by what's going on at the Board level is simply not true. The retaliation and manipulative behavior that Billy has been dishing out to Pat for the past two years, is a continuation of the same bullish management tactics that he used on the coaches for years. The only difference now is that Pat has positioned himself as the guardian of the coaches and kids and takes the hits from Billy himself. You also know that the NAC had to pay $25,000 to a law firm to address labor issues caused by Billy's treatment of certain Junior Rowing coaches. My understanding is that the findings of the legal team hired by the NAC resulted in the Board being forced to vote to remove Billy from any management of Junior Rowing coaches. So, I am shocked to hear you say that the success of the programs at the NAC are due to the efforts of Billy Whitford. In the past 3 and half years, I have witnessed Billy drive wedges between the Junior Rowing coaches and create divisiveness between the Junior Rowing program and other NAC programs. Ifs been proven that funds have been stripped from the Junior Rowing program to support the NAC's financial inefficiencies and illicit activities that the Board has turned a blind eye to for years. This is not the first time that Junior Rowing parents have voiced these concerns, however it is the first time that so many of the concerns being voiced have hard evidence and proof of the wrongdoings going on. Some of the examples of the wrongdoing are $227,000 stripped from the Junior Rowing program which was proven by the Hanzich financial analysis report. Current use of Junior Rowing funds being used by Billy Whitford to cover NAC General's cash flow problems upwards of $80,000. -rte Fr -L, ,�V 1 1 nr/ i J is kV, 12)Tt 4 -,4, W 1•4-Y Tmk : 7 tJo-O. 1J t en ! tS, A-0 S ME I I� f I LM -rb —rAt% 4 a6m -Tb oo -n-te uO G35 LA-) liz �ftE co--), s,5-oxj 67-1 ces 19 / i -v -f -- y C20 ICAW -77(6- 5#6-C h z C� P tc &2j 5 c e72 /ye,4'57 Al 11? 7.) 66 AJ' C4 -S ff AM OZ�P l4r- r reA4-VL T 4 3,i6)kJ S -IAS FAK164,;C/� hi WV -TD -D EVL'LISlr Pt Vi,641- -P .2.2-1, 0 d ( d 90 -6 Cal Iry, drag,-�..n� 49 fe A, 14�6 (26UCC,, -Defr NID nrprV-C-� In+6 -X(Fw-nuc- -Th MolFr —rift �Jj U) r}O � n(5-r�.u� �' W U i � I tet) CIKV Vhf vIln ,w,ZL4 on 6 - Us/ L.L • I J J 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 PROOF OF SERVICE I am employed in the County of Orange, State of California. I am over the age of 18 and not a party to the within action. My business address is 1851 East First Street, 10th Floor, Santa Ana, CA 92705-4052. On May 29, 2018, I served the within document(s) described as: DECLARATION OF PATRICK ROLFES IN SUPPORT OF PLAINTIFFS' OPPOSITION TO MOTION TO STRIKE THE ENTIRE COMPLAINT PURSUANT TO THE ANTI-SLAPP STATUTE on each interested parry in this action as stated below: SEE ATTACHED SERVICE LIST BY ELECTRONIC TRANSMISSION: I served the document(s) on the person listed in the Service List by submitting an electronic version of the document(s) to One Legal, LLC, through the user interface at www.onelegal.com. I declare under penalty of perjury under the laws of the State of California that the foregoing is true and correct. Executed on May 29, 2018, at Santa Ana, California. Sheila Ellis 2 3 4 5 6 7 8 9 10 11 Z 12 11 13 LL IX 14 V 15 16 -= 17 18 19 20 21 22 23 24 25 26 27 28 SERVICE LIST Bruce Ibbetson, et al. v. Dr. William Grant, et al. 3 0-2 017-00958851-C U-FR-CJC Catherine J. Weinberg Buckner, Robinson & Mirkovich 3146 Red Hill Ave., Suite 200 Costa Mesa, CA 92626-3415 (714) 432-0990; Fax: (714) 432-0352 cweinbergna,bamlaw.net Attorney for Defendants Kelly Thompson, Malia Hohl, Jose Jiminez and Michael Scott Xavier Becerra, Attorney General of California Tania Ibanez, Senior Assistant Attorney General James M. Toma, Supervising Deputy Attorney General Caroline K. Hughes, Deputy Attorney General 300 South Spring Street, Suite 1702 Los Angeles, CA 90013 (213) 269-6642; Fax: (213) 897-705 caroline.hughes(a,doj.ca.go_v Attorneys for Attorney General, State of California Charitable Trusts David B. Dimitruk Law Offices of David B. Dimitruk 5 Corporate Park, Suite 220 Irvine, CA 92660 (949) 660-9090; Fax: (949) 975-1514 dspacetime(u,aol. com Attorney for Defendants William Grant, Jon Van Cleve, James Netzer and William Whitford Theodore L. Senet Gibbs Giden Locher Turner Senet & Wittbrodt LLP 1880 Century Park East, 12th Floor Los Angeles, CA 90067 (310) 552-3400 tsenetA ibg_bsgiden.com Attorneys for John Puakea Illegal dock at the Newport Aquatic Center (NAC) Billy Whitford, Executive Director of the NAC built a makeshift dock, with a motor mount and registered it as a vessel (CF 8055 ZC). As you can see from the above picture, he is not even paying for the registration to keep it current. The real issue is that he is adding a dock without proper approvals from the City of Newport Beach. He is storing a fake light pole made by his brother-in-law, Maika Scott, for at least a year on this dock at the NAC (see LA Times Article November 5, 2017). Please note in the attached pictures, the base of this light pole is rusting in the bay water, which is causing environmental issues. Additionally, the light pole is unsafely strapped to this makeshift dock and substantially too large for the dock. What if every Newport Beach dock owner did this? Please have him remove the dock and light pole from the NAC and the Newport Harbor. Seascape For the fifth edition of Art & Nature, Pablo Vargas Lugo chose to bring the intervention sponsored annually by the museum into the waters of the Pacific Ocean. "The piece acknowledges the origins of Laguna Beach as a haven for plein air painters and its character as a city whose imagination remains firmly set on the seas in spite of the vast urban sprawl of southern California," the artist remarks. "The ever-changing seascape and a familiar element of urban infrastructure and growth, the streetlight, will come together, pinpointing a small section of the ocean as a seascape under observation and reminding viewers of the shifting conditions under which development and our future are taking form." Seascape was designed and engineered by Andrew Bloxom and Mark Peters of Morelli and Melvin Design and Engineering Inc., Newport Beach, and was constructed by Executive Director, Bilis tfgrd's Brither_�w). Art museum's plan to float streetlight off Laguna Beach remains in dYydock for now LA By BRYCE ALDERTONbii t-€ �mrs Geasr:a w" a streetlight made of fiberglass and loam depicted in this rendering, was the idea of artist Pah€o Vargas 'Lugo The Laguna Art Museum said friday it would not install the piece in time for this weekend's Art E Nature festival. (Courtesy of Pablo Vargas Lugo) Yeilw+Yp. Drivet-D 2018 Tiguan 2.OT $199 36 + $1,0 Per Mo. Months Bong $2,999 due at signing. Excludes tax, t options and dealer tees. No security d regotred. For highly qualified customs Volkswagen Credit. 7038 Tiguan SK Premium priced high Laguna Art Museum officials' plan to install a floating streetlight off Main Beach has run aground as the museum announced it would not be ready in time for this weekend's Art & Nature festival. In consultation with state resource agencies, the California Coastal Commission directed the museum to cancel the proposed temporary installation, titled "Seascape," while environmental concerns and issues are addressed, museum officials said. inRead invented by Teads ADVERTISEMENT "As you can imagine, we were in unfamiliar regulatory territory with this particular piece," Malcolm Warner, the museum's executive director, said in a statement Friday. "The museum will continue to work with the Coastal Commission and the relevant agencies in Sacramento in the hope that there will be a future opportunity to display 'Seascape."' The city's Community Development Director Greg Pfost said that the city received calls from the California Ocean Protection Council, State Lands Commission and California Fish and Game Commission. Those agencies were concerned that because the streetlight was to float in a marine protected area, it could affect the environment and sea life, Pfost said. A call and email to the Coastal Commission seeking further details were not immediately returned Friday. "Seascape," created by artist Pablo Vargas Lugo, was scheduled to be one of the attractions of the fifth annual Art & Nature festival, which includes special exhibitions, lectures, panel discussions, films and family activities. The other programs and events will remain on schedule, museum officials said. The festival ends Sunday. Museum officials postponed installing "Seascape" on Thursday after engineers with the Newport Beach firm Morrelli & Melvin Design and Engineering Inc. said it would be unsafe to lift the streetlight into a vertical position without help from a crane. The streetlight, made of fiberglass and foam, is attached to a buoy, which contains a 400 -pound ballast. It was scheduled to be in place through Nov. 16 about 200 yards offshore. Pfost told the Pilot on Wednesday the proposed installation satisfied the Coastal Commission, which granted "Seascape" a temporary event permit. He said Friday that he will continue working with the state agencies to address their concerns and hopes to install the piece at a later date. Newport Aquatic Center Known and Admitted to laws Broken by NAC Executive Director and Board Members • Billy Whitford (NAC Executive Director) admitted to the fact that Puakea Designs (a for- profit company) paddles being made in the NAC Shop. o Whitford admits that a NAC employee and others manufactured Puakea paddles in NAC Shop. o NAC assets were used in the making of these Puakea paddles. o No revenue for the sale of the paddles is shown on the NAC books. • Whitford admitted to (4) 45' Chinese containers of Puakea outrigger canoes being dropped at the NAC and on Newport Beach City land for distribution to the So Cal outrigger community. o NAC employees preformed Puakea distribution services for the USA West Coast. o Jim Netzer (NAC Board Member in charge of the NAC Facilities), while re- negotiating the NAC lease with the City of Newport Beach, was aware of these container shipments being shipped to the NAC for Puakea Designs' individual customers to pick up their newly purchased canoes from the NAC. • NAC shop employees were running a boat repair and painting cash business out of the NAC shop using NAC supplies and assets. o Susan Skinner (current NAC board member), UCI, So Cal Scullers and others, paid cash directly to NAC Shop employees. ❖ Whitford facilitated some of these transactions. ❖ No income was reported to NAC. NAC salaried coaches were also getting paid in cash by WOW (NAC Masters Women Rowing Program) for coaching services. o Linda "YaYa" Hays (active and now ex -board member) and Dennie Simms (WOW treasurer) paid cash to coaches off NAC books for years, even after the board was made aware of this illegal activity. o Whitford facilitated these transactions. • Whitford spent misappropriated NAC Jr. Rowing program funds and Jr. Rowing restricted donations on other NAC programs and NAC general expenses, using a co -mingled bank account. o Whitford admits to this in the August 2017 Board meeting, when specifically questioned about misappropriation of funds, stating: ❖ "I have operated the NAC for decades, based on the simple policy that it pays its bills from the income it receives. If that is something that needs changing, the Board has to make that decision, not me, but this is how I do it and the Board never told me not to or gave me any financial resources to help with this matter." o Whitford admits to this by stating: ❖ "I run the NAC like I'm the Dad with the wallet. I control where the money is to be spent no matter where it comes from. I set up the accounting system to put things into silos, thinking it would be easier for the Board to understand, but that was a huge mistake, because now people expect the money to be spent on where it came from and that's not how I do it." • Whitford and other NAC staff have been buying personal items on the company's credit cards. o Fuel, groceries, lunch, clothing, sunglasses, Halloween costumes, home fixtures, etc... • Whitford physically and verbally assaulted NAC Jr Rowing coaches. o Official reports were submitted to Bill Grant (NAC Board President) regarding labor issues: ❖ AJ Brooks was physically assaulted and cussed at in front of co-workers by Whitford over a shirt design. ❖ Nick D'Antoni was cussed at and threatened multiple times in front of co- workers. • Whitford withheld pay to a NAC Jr. Rowing coach. o Nick D'Antoni's paycheck was withheld twice. ❖ One of the paychecks took about 2 years to recover. It was only recovered when Whitford's most recent (April 2017) incident of verbal abuse and threats made to D'Antoni where reported to and investigated by Bill Grant. • Whitford admits to purchasing trucks in his own name with NAC funds and loans tied to the NAC. • Whitford admits to paying a $10,000+ personal IRS penalty with NAC funds. o NAC expensed this transaction and did not 1099 Whitford for his personal gain. o Not all NAC Board members were aware of this transaction. VNEWPOIRIT AQUATIC CENTER Greg Collins - NAC Board Member William Grant - NAC Board Member Bruce lbbetson - NAC Board Member James Netzer - NAC Board Member Steve Patterson - NAC Board Member Jon Van Cleave - NAC Board Member Donna Warwick - NAC Board Member August 3, 2018 RE: PAT ROLFES' WRONGFUL NAC TERMINATION / RETALIATION BY BILLY WHITFORD / WHISTLEBLOWER VIOLATIONS Dear NAC Board of Directors, This letter is for the NAC Board of Directors only and is to be kept confidential. For your reference, please see the attached termination letter presented to me by Billy Whitford on August 1, 2018. 1 do not accept this notification of termination based on the specific allegations described in the body of the letter, among other things, as well as the fact that it is in violation of Article IV, Section 2A of the current and updated 2014 NAC Bylaws, as well as Article V, Section 2A of the 1989 NAC Bylaws. I am happy to refute all points independently, many of which were investigated and proven to be false at the time of initial allegation, which makes Mr. Whitford's repeated publication of them malicious. Additionally, I feel his attempt to terminate me has permanently damaged my reputation. I also believe that the basis of this termination is direct retaliation by Billy Whitford in response to my knowledge, and reporting of his wrongdoings to the Board. As you are all aware, and as I have documented and reported to the Board multiple times, Billy Whitford has continued to target, undermine, obstruct and treat me unfairly in comparison to other NAC employees. Contrary to the statements in the termination letter, my performance has been outstanding, and in fact, many of you have acknowledged my successes and performance directly to me, in emails, and at Board meetings. To recap my job performance, under my leadership: • the Junior Rowing program increased in both revenue and profitability the Junior Rowing program established financial aid procedures and protocols the Junior Rowing program awarded a record amount of financial aid • 1 established two annual fundraising events, both with increasing year -over -year revenues 1 Whitecliff Drive Newport Beach, CA 92660 (949) 646-7725 • the Junior Rowing program generated record setting fundraising income • a record number of athletes were placed into college • a record number of athletes were awarded college financial scholarships • Junior Rowing increased its seasonal regatta participation to 11 • the Junior Rowing program grew to a $1.176 million program and it operated approximately 6.5% UNDER budget for expenses while generating net income 45% over budget, creating a stable cash position for the Junior Rowing program • the Junior Rowing program profited $30,000 from the Middle School Rowing program that previously did not bring any revenue to the NAC • 1 changed the organizational structure and in the process created a more cohesive and healthy environment for our athletes and coaches • all four of our teams saw record setting success in competition, including a National Championship title • 1 brought complete transparency to the Junior Rowing program's financials • 1 was asked to participate in, and was supportive of, the new NAC allocations • 1 organized the Junior Rowing parents in record numbers to help support the athletes and coaches throughout the season • 1 brought in corporate sponsorship donations • 1 brought in corporate business and revenue to NAC general • Per the request of Bill Grant, I helped with the overall financials analysis of the NAC and its' programs and reported it to the Board Prior to my appointment as Director of Junior Rowing, the Board was confronted with numerous complaints about Billy Whitford's financial mismanagement and misappropriation of Junior Rowing funds and his failure to properly manage the Junior Rowing coaches. In direct response to the complaints about Billy Whitford, the Board created the position of Director of Junior Rowing and I was hired with the Board's unanimous approval. In comparison to my stellar record, Billy Whitford's job performance has been and is cause for alarm, which I believe has permanently damaged the reputation of the NAC. In my position as Director of Junior Rowing, I have direct knowledge of and/or been witness to the following examples of misconduct: • Removing over $200,000 out of the Junior Rowing program over 5 years, as identified by the Hanzich financial analysis report • Threatening employee's jobs and withholding paychecks • Discrimination, harassment, and retaliation of a female NAC employee • Reports of degrading and belittling of female NAC employees • Not operating the NAC in a fiscally responsible manner • Assault and battery of a NAC employee • Using improper language while verbally accosting a NAC employee. • Causing the Board to hire Snell & Wilmer at the expense of $25,000 to investigate improper management behavior • The Snell & Wilmer report shows that Billy Whitford was not credible in comparison to the other NAC employees who were interviewed and recommended that Billy Whitford have no management or control over the Junior Rowing Program. • Billy Whitford admitted to the felony offense of installing and using a hidden spy microphone. 1 Whitecliff Drive Newport Beach, CA 92660 (949) 646-7725 • During the investigation of the hidden spy microphone, the Board task force found the coaches credible in their reporting of Billy Whitford listening to conversations while using the hidden microphone. • The Board task force also reported that Pat Gleason, a NAC employee, witnessed the recording and use of the hidden spy microphone. The Board task force found Pat Gleason extremely credible in their investigation. • Billy Whitford has jeopardized the NAC's nonprofit status by allowing multiple for profit businesses to operate at the NAC. • Billy Whitford admitted to allowing Puakea Designs, a for profit company, to utilize NAC employees and assets to offload and distribute (4) 45 foot international shipping containers full of outrigger canoes on NAC and City of Newport Beach property • Billy Whitford admitted to allowing Puakea Designs, a for profit company, to utilize NAC assets to manufacture paddles in the NAC shop with no money received by the NAC to offset its expenses • As identified by ex -Board member, Susan Skinner, Billy Whitford operated a cash -only boat repair business out of the NAC shop in which no money was received by the NAC to offset its expenses • Billy Whitford consistently undermined me to the Junior Rowing coaching staff that I manage • Billy Whitford falsely reported information about a Junior Rowing family to Newport Harbor High School, damaging the NAC's and the family's reputations, while putting the NAC at risk for a lawsuit • Billy Whitford consistently showed favoritism towards WOW over Junior Rowing, creating animosity between the two programs. Examples of this are his reassigning the blue trailer to WOW and changing the equipment agreement at the expense of the kids • Billy Whitford misappropriated Junior Rowing restricted donated funds from the Classy campaign to fund, in part, non -Junior Rowing costs and expenses. The misuse of the Classy funds is illegal under California nonprofit law • At the 2015 Back -to -Rowing night Billy Whitford threatened the parents with "locking up boats" if the parents couldn't fundraise $250,000, irreparably damaging the NAC and leading to exposure of financial mismanagement • Prior to the Middle School Rowing program being assigned to me to manage, Billy Whitford allowed Middle School Rowing to operate on a cash basis. The revenue generated was never received by the NAC • Since the exposure of all the excessive expenses at the NAC, there has been a dramatic reduction in expenses, specifically in food, gas and shop expenses • Billy Whitford consistently made up new NAC policies to fit his agenda. Prior to enforcement of these policies, there was no disclosure, approval by the Board or publication of them. • Billy Whitford inappropriately chastised me in a recent email when I questioned a male superior and his female subordinate regarding a romantic relationship between the two of them. He purposely included these two coaches, that I manage, in his email, and never addressed the restructuring of reporting to alleviate the potential liability that their relationship could bring upon the NAC. • It has been reported to me that Billy Whitford permits NAC launches for personal use. One example of this is Billy Whitford allowing Jill Clapp, a former Junior Rowing coach, the continued use of a NAC launch and fuel to conduct private lessons with a Sea Base masters member, free of charge to Jill. 1 Whitecliff Drive Newport Beach, CA 92660 (949) 646-7725 • It was reported to me that Billy Whitford conducted himself inappropriately and has subjected the NAC to potential claims of discrimination and harassment with a female staff member by offering her a place to stay, money, and communicating to her that he loved her, making her feel extremely uncomfortable. As Director of Junior Rowing, I notified the Board of these claims via email on multiple occasions and the Board failed to take any action • It was reported to me that Billy Whitford undermined me to a female staff member within her first hour of her employment at the NAC, stating that "Nick [D'Antoni] and Pat [Rolfes] do not have your best interests in mind. Only I do. You don't have to listen to Pat because I will find you a female Director of Rowing." As Director of Junior Rowing, I notified the Board of these claims via email on multiple occasions and the Board failed to take any action • Billy Whitford discriminated against a female coach by not allowing her to be trained for trailer driving at the same time as two lower level male coaches were trained • Billy Whitford knowingly allowed the NAC WOW program to pay dues and Junior Rowing coaches cash, under-the-table and off -the -books, putting NAC staff and Board members at risk with the IRS for tax evasion and jeopardizing the NAC's nonprofit status The above comparisons in job performance are a glaring indication that I am being retaliated against. To say that I was terminated based on my job performance is not only groundless, but ridiculous in nature, especially when compared to Billy Whitford's job performance. The Board has consistently failed to hold him accountable for his job performance, and has not acted on my numerous and well documented instances of retaliation by Billy Whitford against me and others. The Board has repeatedly failed to take steps to protect me from retaliation by Billy Whitford as outlined herein. For example, the NAC has no effective whistleblower policy and when I reported to the Board many of the above referenced points, some members of the Board leaked that confidential information directly to Billy Whitford, thus causing additional harm and retaliation towards me. As you are all aware, I have proof of this fact and have communicated to all of you with virtually no response and no steps being taken by the Board to rectify this abusive situation. I urge the Board to fulfill their legal duty to act as proper fiduciaries to the organization and to prevent further mismanagement, and in this case the retaliation directed towards me by Billy Whitford. Additionally, I believe that Billy Whitford's termination of me is in direct retaliation for my truthful Declaration submitted in conjunction with the ongoing lawsuit regarding the financial mismanagement of the NAC. I am requesting that the Board formally confirm my continued employment and issue me a notice of retraction of Billy Whitford's Aug 1, 2018 termination letter effective immediately, with the following notable changes: • 1 want the Board to re -implement the recommendation by Snell & Wilmer that I, as the director of Junior Rowing, am responsible for the Junior Rowing staff and Billy Whitford is not to be involved with the management and/or the decisions regarding its staff. • 1 report directly to the Board with no involvement of Billy Whitford in the capacity of my position as Director of Junior Rowing or the staff that I manage, including hiring and/or firing of the Junior Rowing staff. 1 will work on an equal level with Billy Whitford in regards to communication of multi -use equipment, facility maintenance and the scheduling of Junior Rowing activities at the NAC facility. 1 Whitecliff Drive Newport Beach, CA 92660 (949) 646-7725 I am also requesting that the Junior Rowing's operating cash be deposited into a separate bank account and the program run from that account, so it will not be subject to Billy Whitford's commingling, mismanagement and misappropriation of funds. I am more than happy to discuss these solutions for a properly run NAC. I believe these simple changes will result in less liability exposure and minimize the damaging financial practices and human resource issues that have been and continue to occur at the NAC. If my suggestions are not adopted, I fear the depletion of the program will be inevitable, thus creating less financial benefit for NAC general. Due to the need to fill the Varsity Women's Head Coaching position, as well as the upcoming tryouts and planning for the 2018-2019 Rowing Season, a prompt response to my request is critical to ensuring that the NAC Junior Rowing program can continue on its positive trajectory of growth and success. Therefore, I request an official response from the Board of Directors by 5:00 PM on Monday, August 6, 2018. If you choose not to address my requests, I reserve the right to take appropriate action to seek resolution to these issues. MOTMATO Patrick J Rolfes Director NAC Jr. Rowing Cell: 714-323-2739 1 Whitecliff Drive Newport Beach, CA 92660 (949) 646-7725 Pat Rolfes From: Patrick Rolfes [patrolfes@gmail.com] Sent: Thursday, August 16, 2018 8:39 AM To: P J Rolfes Subject: Fwd: 4th Board Leak/Proof - Whistleblower Policy/Ramifications All the Best! Pat Patrick J Rolfes Cell: 714-323-2739 Begin forwarded message: From: Pat Rolfes <patgnewportaquaticcenter.com> Date: August 2, 2018 at 11:36:04 AM PDT To: "patrolfes ,gmail.com" <patrolfesggmail.com> Subject: Fw: 4th Board Leak/Proof - Whistleblower Policy/Ramifications Go NAC! Pat Patrick J Rolfes Director NAC Jr. Rowing Cell: 714-323-2739 From: Susan Skinner <seskinner@me.com> Sent: Thursday, March 8, 2018 5:45 AM To: Pat Rolfes Cc: Donna Warwick; JONATHAN VANCLEAVE; Bruce Ibbetson; Bill Grant; Steve Patterson; iamesbnetzer@aol.com; Greg Collins Subject: Re: 4th Board Leak/Proof - Whistleblower Policy/Ramifications Pat: We clearly need to deal with this. Board: May we set up a special meeting to manage this? We could perhaps also use the same special meeting to discuss the spy microphone now that the police report is out. Were we waiting for anything else? I am working this weekend but could do a special meeting on Sunday late afternoon/evening. Jon: Wouldn't it be better for the board to manage this as the first step? Susan On Mar 7, 2018, at 10:03 PM, Pat Rolfes <pat@newportaquaticcenter.com> wrote: Jon, Once again, I am intimidated by your legalese and am confused as to why you would engage your own personal counsel in this NAC Board matter. The fact that you are taking control of this investigation, and looking to provide results back to the Board with the assistance of your counsel, is in direct conflict with the fact that you have been identified as one of the individuals who has leaked information to Billy Whitford. Board, The purpose of my email was not to put Jon on the defense, but to simply communicate with the Board in hopes of improving and reducing the ongoing risks that are occurring at the NAC. At this point in time, and due to the fact that Jon Van Cleave leaked information to Billy Whitford, I would like to request that Jon not be involved in any investigation or decisions made regarding consequences of Board members leaking confidential HR information outside of the boardroom. Again, all I'm asking for is clarification on NAC's official Whistleblower Policy. Additionally, I'd like to know the ramifications to a Board member who leaks confidential information. I feel my words fall on deaf ears, and even worse, no real change is occurring because it seems that some Board member's main purpose is to protect Billy Whitford at the expense of the NAC. Sadly, I believe this will ultimately damage the NAC beyond repair and permanently scar Billy's and all of your reputations within the community. Go NAC! Pat Patrick J Rolfes Director NAC Jr. Rowing Cell: 714-323-2739 <0utlook-1489525156.jpg> From: JONATHAN VANCLEAVE <ivclaw@sbcgloba1.net> Sent: Wednesday, March 7, 2018 4:54:06 PM To: Donna Warwick; Pat Rolfes Cc: bruce.ibbetson@gmail.com; seskinner@me.com; Bill Grant; findstevepatterson@gmail.com, iamesbnetzer@aol.com; gcollins@craigrealtygroup.com Subject: Re: 4th Board Leak/Proof - Whistleblower Policy/Ramifications To All, In order that the contents of these two emails, and all related emails and various correspondence in my possession, are investigated and evaluated properly, I will forward them to my counsel for further processing, and either he or I will provide you with the results. Pat and Donna, thank you for bringing these issues to my attention. Jon On Wednesday, March 7, 2018 3:03 PM, Donna Warwick <djwarwick roadrunner.com> wrote: Pat: I feel your pain and this lack of escalation path or whistle blower policy is what I have been bringing up since I joined the Board. Until the majority of this Board puts their personal relationships with the Executive Director behind their fiduciary responsibilities, sadly nothing will change. Pat, meanwhile please document all retaliation and wrongdoings you believe to be occurring with the date, time, photos and as much detail as possible. Donna On Mar 7, 2018, at 2:17 PM, Pat Rolfes <pat Dnewportaguaticcenter.com> wrote: NAC Directors, This will now be my fourth notification to you regarding leaks of confidential information from the Board to Billy Whitford. To refresh your memory, the previous three incidents that I reported are: 1. Billy's February 16th email to me and the Board, subject: NAC Communications, where he copied and pasted my exact verbiage from an email I sent to the Board on February 7th, subject: Rights to Privacy. 2. Before the February 20th Board meeting, Pua Whitford confronted Pat Gleason regarding his report of witnessing and hearing the spy microphone in use on Billy's computer at his work station in the NAC office. 3. Jon Van Cleave cc'd Billy Whitford on the February 22nd emails, subject: Cristina Morcom, where Jon Van Cleave shared confidential information regarding the HR investigation involving Cristina Morcom and Billy Whitford. The fourth and latest incident of improper business practice of certain Board members leaking information directly to Billy Whitford was exposed when Garrett Pickard confronted Cristina Morcom about her confidential letter to the Board regarding her concerns relating to Billy Whitford's inappropriate treatment of her during her first three months of employment at the NAC. Garrett confirmed to me that his knowledge of Cristina's complaint letter was funneled directly to him by Billy Whitford. This has created strife between Garrett and Cristina, and caused an uncomfortable riff with the rest of the NAC staff. The Board's and Billy Whitford's improper actions have potentially compounded additional damage to the victim and exposed the NAC to further risk. As I have stated, these leaks present a real problem for me and my co-workers at the NAC. There is no path to report wrongdoings or concerns with Management. When I have reported wrongdoings, Jon Van Cleave, and potentially other Board members, have directly communicated my confidential reports to my direct supervisor, Billy Whitford, who is the subject of the reports. This has created a situation where Billy Whitford spins the truth to manipulate NAC employees, pitting them against each other and causing dissension and animosity amongst them. Billy Whitford is retaliating against me and the Junior Rowing program by creating new policies on a whim and trying to enforce them in an effort to specifically burden the NAC Junior Rowing program. This has put undue stress on me personally, and made it very difficult to perform my duties as Director of Junior Rowing. I would like to know NAC's official Whistleblower Policy. Additionally, I'd like to know the ramifications to a Board member who leaks information directly to the NAC Executive Director about confidential information from an NAC employee's HR allegation report, specifically involving the Executive Director. I hope you will take this email seriously and address its content in closed session at your next Board meeting on March 20th. I will wait for your response then. Go NAC! Pat Patrick J Rolfes Director NAC Jr. Rowing Cell: 714-323-2739 Pat Rolfes From: Donna Warwick [djwarwick@roadrunner.com] Sent: Sunday, August 19, 2018 10:40 PM To: Pat Rolfes Subject: Fwd: 4th Board Leak/Proof - Whistleblower Policy/Ramifications Follow Up Flag: Follow up Flag Status: Flagged Begin forwarded message: From: Pat Rolfes <pat(aD-newportaquaticcenter.com> Subject: Re: 4th Board Leak/Proof - Whistleblower Policy/Ramifications Date: March 7, 2018 at 10:03:20 PM PST To: Donna Warwick <djwarwick D-roadrunner.com>, JONATHAN VANCLEAVE <jvclaw cC,�.sbcglobal.net> Cc: "bruce.ibbetson()-gmail.com" <bruce.ibbetson(-gmail.com>, "seskinner[c)-me.com" <seskinner(-rne.com>, Bill Grant <vets4pets _aol.com>,"findstevepatterson(a)-a) <findstevepatterson(a-)-gmail.com>, `amesbnetzer(a-),aol.com" <jamesbnetzer@aol.com>, "gcollins _craigrealtygroup.com" <gcollins .craigrealtygroup.com> Jon, Once again, I am intimidated by your legalese and am confused as to why you would engage your own personal counsel in this NAC Board matter. The fact that you are taking control of this investigation, and looking to provide results back to the Board with the assistance of your counsel, is in direct conflict with the fact that you have been identified as one of the individuals who has leaked information to Billy Whitford. Board, The purpose of my email was not to put Jon on the defense, but to simply communicate with the Board in hopes of improving and reducing the ongoing risks that are occurring at the NAC. At this point in time, and due to the fact that Jon Van Cleave leaked information to Billy Whitford, I would like to request that Jon not be involved in any investigation or decisions made regarding consequences of Board members leaking confidential HR information outside of the boardroom. Again, all I'm asking for is clarification on NAC's official Whistleblower Policy. Additionally, I'd like to know the ramifications to a Board member who leaks confidential information. I feel my words fall on deaf ears, and even worse, no real change is occurring because it seems that some Board member's main purpose is to protect Billy Whitford at the expense of the NAC. Sadly, I believe this will ultimately damage the NAC beyond repair and permanently scar Billy's and all of your reputations within the community. Go NACI Pat Patrick J Rolfes Director NAC Jr. Rowing Cell: 714-323-2739 From: JONATHAN VANCLEAVE <ivclaw@sbcgloba1.net> Sent: Wednesday, March 7, 2018 4:54:06 PM To: Donna Warwick; Pat Rolfes Cc: bruce.ibbetson@gmail.com; seskinner@me.com; Bill Grant; findstevepatterson@gmail.com; iamesbnetzer@aol.com; gcollins@craigrealtygroup.com Subject: Re: 4th Board Leak/Proof - Whistleblower Policy/Ramifications To All, In order that the contents of these two emails, and all related emails and various correspondence in my possession, are investigated and evaluated properly, I will forward them to my counsel for further processing, and either he or I will provide you with the results. Pat and Donna, thank you for bringing these issues to my attention. Jon On Wednesday, March 7, 2018 3:03 PM, Donna Warwick <djwarwick _roadrunner.com> wrote: Pat: I feel your pain and this lack of escalation path or whistle blower policy is what I have been bringing up since I joined the Board. Until the majority of this Board puts their personal relationships with the Executive Director behind their fiduciary responsibilities, sadly nothing will change. Pat, meanwhile please document all retaliation and wrongdoings you believe to be occurring with the date, time, photos and as much detail as possible. Donna On Mar 7, 2018, at 2:17 PM, Pat Rolfes <pat(a-)-newportaquaticcenter.com> wrote: NAC Directors, This will now be my fourth notification to you regarding leaks of confidential information from the Board to Billy Whitford. To refresh your memory, the previous three incidents that I reported are: 1. Billy's February 16th email to me and the Board, subject: NAC Communications, where he copied and pasted my exact verbiage from an email I sent to the Board on February 7th, subject: Rights to Privacy. 2. Before the February 20th Board meeting, Pua Whitford confronted Pat Gleason regarding his report of witnessing and hearing the spy microphone in use on Billy's computer at his work station in the NAC office. 3. Jon Van Cleave cc'd Billy Whitford on the February 22nd emails, subject: Cristina Morcom, where Jon Van Cleave shared confidential information regarding the HR investigation involving Cristina Morcom and Billy Whitford. The fourth and latest incident of improper business practice of certain Board members leaking information directly to Billy Whitford was exposed when Garrett Pickard confronted Cristina Morcom about her confidential letter to the Board regarding her concerns relating to Billy Whitford's inappropriate treatment of her during her first three months of employment at the NAC. Garrett confirmed to me that his knowledge of Cristina's complaint letter was funneled directly to him by Billy Whitford. This has created strife between Garrett and Cristina, and caused an uncomfortable riff with the rest of the NAC staff. The Board's and Billy Whitford's improper actions have potentially compounded additional damage to the victim and exposed the NAC to further risk. As I have stated, these leaks present a real problem for me and my co-workers at the NAC. There is no path to report wrongdoings or concerns with Management. When I have reported wrongdoings, Jon Van Cleave, and potentially other Board members, have directly communicated my confidential reports to my direct supervisor, Billy Whitford, who is the subject of the reports. This has created a situation where Billy Whitford spins the truth to manipulate NAC employees, pitting them against each other and causing dissension and animosity amongst them. Billy Whitford is retaliating against me and the Junior Rowing program by creating new policies on a whim and trying to enforce them in an effort to specifically burden the NAC Junior Rowing program. This has put undue stress on me personally, and made it very difficult to perform my duties as Director of Junior Rowing. I would like to know NAC's official Whistleblower Policy. Additionally, I'd like to know the ramifications to a Board member who leaks information directly to the NAC Executive Director about confidential information from an NAC employee's HR allegation report, specifically involving the Executive Director. I hope you will take this email seriously and address its content in closed session at your next Board meeting on March 20th. I will wait for your response then. Go NAC! Pat Patrick J Rolfes Director NAC Jr. Rowing Cell: 714-323-2739 <Outlook-1489525156.jpg> From: Bill Grant aets4pets@aol.com Subject: Re: Memo re: NAC Director Selection Date: Mar 30, 2018 at 2:42:44 PM To: Chrissie Emmel;I�risS�ee �r� �el@gmail.com, pat@cafejo.com Chrissie & Pat E mails today about any of the litigants (plaintiffs) speaking to anyone without representation present which precipitated our council now getting involved. I have been instructed at this point to clear everything with our council. Please let me see the email prior to distribution. Thanks for meeting. I think it was both beneficial and informative. Sent from my iPhone On Mar 30, 2018, at 11:59 AM, Chrissie Emmel <chrissieemmel@gmail.com> wrote: Hello Everyone, Bill Grant and I were able to meet yesterday to discuss the issues and concerns that I raised in my email to him dated March 22, 2018. 1 asked Pat Rolfes to attend, as well. Bill agreed to this and Pat was able to join us. We had a very candid conversation and agreed that I would compose an email to distribute to all of you based on the lengthy notes I took during our 3 hour meeting. There is a lot of detail to it and I'll get it to you as soon as I can. Hope you all have a great weekend. Chrissie Emmel 949-285-3292 From: Meredith Cagle Sent: Sunday, March 25, 2018 1:41 PM To: jamesbnetzer@aol.com; jockmarlo@gmaii.com; chrissieemmel@gmail.com Cc: vets4pets@aol.com; scott@atiasvp.com; kokelleyfnp@gmail.com; djwarwick@ road ru nner.com; achavos @ chavosandrau.com; applag t ill gmail.com; ri getskinner4@gmail.com; bruce.ibbetson@gmail.com; n-a.Qjrr wing.caroline@gmail.com; gcollins@craigrealty_group.com; jvclaw@sbcglobal.net; jackie@choumas.com; jgendron@cembrus.com; Jim @warmingttongroup com; jimw@warming group com; Joel@warmingtongroup.com; johnj.warwick@yahoo.com; laura@choumas.com; ubsmarc@gmail.com; MattW@mwcustom.com; pat@cafejo.com; seanwellis@gmail.com; fin st v Patterson@gmail.com; t i4 gmail.com; seskinner@me.com; richters9l @gmail.com; tjohnson2004g@gmail.com; yaya@pacbell.net; lisajohnson917@gmail.com; cfleming@kbrcinc.com; dag2205@sbcglobal.net; zi zi per.com; paulxtobin@gmail.com;liz_ewanick@m2tahoe.com; Elizabeth Stake; Rose Casler; Mike & Jen Bryant Subject: Re: Memo re: NAC Director Selection I'm happy to see confirmation that board members are actually reading this long chain of emails from concerned parents. Like Mr. Netzer, I, too, am interested in ensuring that the NAC operates in a way to support all of its programs and services, all of its athletes and members, and continues to be a wonderful community resource. So instead of the board members focusing on one parent's opinion of the differences between rowing and other sports at the NAC, perhaps you should all start addressing the long list of real concerns and questions asked. Misappropriation, theft, embezzlement of funds. Illegal placement and use of audio recording device. Lack of oversight. Lack of fiduciary responsibility. Lies. Misinformation. Lack of transparency. Harassment. Operation of a private business in direct conflict with lease agreement with City of Newport Beach. Failure to operate under the governing documents of the organization (whether you use the 1989 or 2014 version of the bylaws — the board still doesn't follow them). The list goes on. Do you have explanations for any of these allegations? Updates on your investigations into any of these From: Bill Grant voAI4pets@aol.com Subject: Re: Bill Grant's responses to email dated 3/22/18 Date: May 15, 2018 at 611:00 PM To: Chrissie Emmel chrissieemmel@gmail.com Cc: Pat Rolfes paL��newportaquaticcenter.com Chrissie We definitely need to meet. There are a number of statements contained in your document that I do not recall making. Reading your handwritten notes will not change my opinion. You Pat and I can try to meet next week if possible to discuss this. Thanks Bill Grant Sent from my iPhone On May 15, 2018, at 2:03 PM, Chrissie Emmel echrissieemmel@gmail.coma wrote: Please see all your answers in blue. Thank you for letting me be a part of the solution in getting this information out to bring transparency and start the healing process to bring the NAC back together. I think this step will go a long way towards this common goal. Attached are my hand written notes from our meeting on March 29, 2018. First of all, I would like to commend you for taking the time to answer a number of the emails on this chain. I'd also like to thank you for your offer to meet and I'd be happy to take you up on it. Just name the time and place and I'll be there. However, for the purpose of clarity and transparency, I would like you to respond in writing to the items I brought up. You have a perfect opportunity and forum to address any misconceptions you believe all of us have. We'd all like the facts and have been asking for solutions from the Board since the original parent letter presented to the Board, dated June 30, 2016 (see attached). To the Board's credit, some of the issues stated in the June 2016 letter have been addressed. However, it took Donna and Bruce forcing exposure to make this happen. I do have to state that it seems funny that the Board had to vote to NOT allow for-profit companies to continue to manufacture and distribute their products at the NAC, but at least the Board took action. In an effort for me to be part of the solution, if you find the explanations too long and daunting to write, I'd be happy to meet with you and then communicate your answers back to these interested parties. The Board's lack of communication and transparency in the last two years needs to stop and the actual truth needs to come out to everyone. Making statements about "facts that you may not be aware of" and incorrect information being disseminated could be dismissed once and for all. Unfortunately, the majority of the Board and Billy Whitford continue to allow this method of partial truths and spun explanations to illicit activities and financial inquiries while skirting direct questions and the real issues. So, I'm excited for the opportunity that you're offering to help bring out the truth and start the process to go down the path of real transparency for the NAC. I believe this will ultimately bring real healing and hopefully, redefine your legacy and leadership role as the President of the NAC Board of Directors. I appreciate the time you took to meet with Pat and me last Thursday. Per our discussion, I have typed up the notes I made when you answered the questions addressed in my email. As discussed, I believe that disseminating this information will go a long way towards transparency and ultimately, the healing of the NAC. While it's true that as the sixth Executive Director of the NAC, Billy Whitford has seen the Junior Rowing program develop and grow, we also know that rowing throughout the United States continues to grow at a rapid pace, as well. The founders who helped build the NAC (Billy Whitford being one of them), have more to do with that success than just one individual. The real people who have built this program since the beginning and should get the credit are the coaches. Recently, the Junior Rowing program has been taken to a whole new level by the leadership, business acumen, financial accountability and transparency provided by Pat Rolfes. He has been able to achieve this despite Billy Whitford. As the Junior Rowing liaison for the Board, I'm sure that you are privy to the interference and roadblocks that Billy continuously throws in Pat's path which ultimately does filter down to the coaches and then to the kids in the program. To think that the kids are not being affected by what's going on at the Board level is simply not true. The retaliation and manipulative behavior that Billy has been dishing out to Pat for the past two years, is a continuation of the same bullish management tactics that he used on the coaches for years. The only difference now is that Pat has positioned himself as the guardian of the coaches and kids and takes the hits from Billy himself. Bill stated: The recent success and financial stability of Junior Rowing is due to Pat Rolfes. Pat has done a great job making Junior Rowing financially stable and has had great success raising money for new equipment and paying off debt. As Board liaison to Junior Rowing, I'm aware of Billy's efforts to insert himself in the operations and management of Junior Rowing and that Billy continues to throw up roadblocks that challenge Pat's efforts to effectively run the program. You also know that the NAC had to pay $25,000 to a law firm to address labor issues caused by Billy's treatment of certain Junior Rowing coaches. My understanding is that the findings of the legal team hired by the NAC resulted in the Board being forced to vote to remove Billy from any management of Junior Rowing coaches. Bill stated: The Board hired Snell and Wilmer who interviewed the Junior Rowing coaches and 4 office staff employees. Snell and Wilmer recommended that Billy not be involved in the management of the Junior Rowing coaches. It was twice voted by the Board that Pat run Junior Rowing and Billy have no involvement with the coaches and the management :)f the program. I would like to restructure management reporting so that Pat, as the Director of Junior Rowing, reports directly to the Board, not Billy Whitford. Currently, we need a two-thirds Board vote to accomplish that. With our current Board, I don't think I can get the votes. So, I am shocked to hear you say that the success of the programs at the NAC are due to the efforts of Billy Whitford. In the past 3 and half years, I have witnessed Billy drive wedges between the Junior Rowing coaches and create divisiveness between the Junior Rowing program and other NAC programs. It's been proven that funds have been stripped from the Junior Rowing program to support the NRC's financial inefficiencies and illicit activities that the Board has turned a blind eye to for years. This is not the first time that Junior Rowing parents have voiced these concerns, however it is the first time that so many of the concerns being voiced have hard evidence and proof of the wrongdoings going on. Some of the examples of the wrongdoing are • $227,000 stripped from the Junior Rowing program which was proven by the Hanzich financial analysis report. Bill stated: Yes, the Hanzich report is correct and the money was taken from the Junior Rowing program to pay for other NAC operational expenses and other NAC programs. The money was not taken from the NAC and used for anyone's personal use. It was used by the NAC for the people it serves. • Current use of Junior Rowing funds being used by Billy Whitford to cover NAC General's cash flow problems upwards of $80,000. Bill stated: Yes, this is a problem and it is still occuring today. The definition of insanity is doing the same thing again and again and expecting a different result. The NAC General cannot continue to run at a deficit. General needs a "float"or reserve and each program must pay for itself. There are checks and balances in place that haven't been followed. They will be followed now. With the addition of TAG, who has been hired as our Controller, and Caroline, there will be new controls and protocols in place to ensure proper coding and accounting. Also, we (Greg Collins, Jim Netzer, Pat Rolfes and Bill Grant) are developing a new allocation system to make sure all of the NAC programs help support NAC General and it's reserve fund. To Billy Whitford's own admission, 4 International 45 -foot shipping containers filled with Puakea Designs (a for-profit company) canoes were offloaded on Newport Beach City and NAC property for distribution. Bill stated: Yes, this did occur. The Board voted to stop all containers from being dropped at the NAC. Yes, NAC employees and resources were used to receive the deliveries and distribute the canoes Yes, it jeopardized the NAC's 501(c)(3) status. I do still question if this was a harmful decision on Billy's part. Other companies have utilized the NAC in the past for dropping off boats and even UPS seasonal distribution. • To Billy Whitford's own admission, Puakea Designs (a for-profit company) operated a paddle manufacturing business out the NAC shop. Bill stated: Yes, this occured and I am aware that it financially impacted the NAC. It's evident now that shop expenses have substantially dropped. I'm curious to find out what that number is exactly. The Board voted to shut down paddle making in the shop for for-profit companies. • To Billy Whitford's own admission, he allowed WOW to pay NAC coaches in cash, under-the-table and off-the-books, while illegally avoiding all payroll taxes. Bill stated: Yes, this is true. A lot programs at the NAC start out off the books as a cash business. Middle School Rowing is another example of this. Coaches were paid in cash and it morphed into a legit program and has been absorbed into Junior Rowing. • To Billy Whitford's own admission, he purchased, installed and used an illegal hidden spy microphone in the NAC Boardroom. Bill stated: Yes, he did. Billy told me that he originally had the microphone installed because of a Drug Rehab group that was using the NAC classroom. He told me that the person in charge of the group gave him permission to utilize the hidden microphone. The Board still needs to meet in Executive Session over this, but the police report states that the wires from the microphone to the computer were cut midway up in the rafters. Also, NAC staff employee, Mark Tedros, who installed the microphone at Billy's direction told us the same thing. Additionally, I do think that the coaches who were interviewed seemed very credible about their recollection of the microphone being active and Billy listening in on conversations in the classroom. • Boat Repair Cash Business Yes, this occured and I am aware that it financially impacted the NAC. It's evident now that shop expenses have substantially dropped. I'm curious to find our what that number is exactly. The Board voted to shut down the boat repair in the shop. With all of these recent examples of wrongdoings, the Board has failed to hold Billy accountable for any of these actions that put the organization at risk. Bill stated: Billy did run the cash shop repair and paddle making businesses to help people out at the expense of the NAC, but I believe that Billy did not personally benefit from these businesses. Billy has been running the NAC for 20 years. While I agree that he needs help on running the financials of the organization, I'm not sure what else we should hold him accountable for. I believe things need to be restructured, but I don't want to take away Billy's identity in the process. As some of the Board member's sole purpose seems to be to protect Whitford at all costs and your statement that Bruce and Donna as evil people looking to "burn the NAC to the ground," it is clear to me that you are part of the problem and not the solution, as I originally hoped you would be. Your weak leadership and lack of responsible fiduciary oversight is beyond disappointing and is now to the point of disgust. The idea that you will not give up that leadership nor allow this organization to vote for its own Board is reprehensible and makes me wonder where the dead bodies are buried. I know that certain members of the Board have stated that they are counting on this group of parents to age out and disappear, but rest assured that we aren't going anywhere. Chrissie Emmel Chrissie Emmel 949-285-3292 <Meeting Notes 3-29-18 - Grant, Rolfes, Emmel[5944].pdf> 1/7/2019 Newport Aquatic Center faces questions of financial mismanagement — Orange County Register OLYMPICS Newport Aquatic Center faces questions of financial mismanagement Purchases including Halloween costume, drug prescriptions, cell phones for spouses among expenses questioned The Newport Aquatic Center in Newport Beach on Thursday, September 27, 2018. The Newport Aquatic Center is facing significant financial mismanagement. The organization has produced 12 Olympic gold medal winners, but hundreds of thousands of dollars may have been misspent for personal use. (Photo by Leonard Ortiz, Orange County Register/SCNG) By SCOTT M. REID I sreid@scng.com I Orange County Register PUBLISHED: October 5. 2018 at 5:22 Dm I UPDATED: November 16. 2018 at 4:38 Dm https://www.ocregister.com/2018/10/05/newport-aquatic-center-faces-questions-of-financial-mismanagement/ 1/17 1/7/2019 Newport Aquatic Center faces questions of financial mismanagement — Orange County Register Not long after Esther Lofgren and her U.S. teammates won the Olympic Games women's eight gold medal, she returned to the place that launched her Olympic voyage. Lofgren began rowing at the Newport Aquatic Center as a 14 -year-old in 1998. Fourteen years later she was back at NAC sharing her gold medal, placing it into young hands that also held onto a new generation of Olympic dreams. ADVERTISING "I'm so excited to share this medal and myjourney," Lofgren said. https://www.ocregister. com/2018/10/05/newport-aquatic-center-faces-questions-of-financial-mismanagemenU 2/17 1/7/2019 Newport Aquatic Center faces questions of financial mismanagement — Orange County Register Up Nexrc Today's Top Plays: Patton Kizzire's '186 -yard ace leads Shots of the Week inRead invented by Teads Financial records and reports, including credit card bills and a forensic accounting analysis, emails, and memos obtained by the Orange County Register as well as interviews reveal a tax exempt, non-profit organization where employees use NAC credit cards for personal use and to bill NAC for hundreds of thousands of dollars in materials and supplies for for-profit companies using NAC facilities in violation of laws governing non -profits. https://www.ocregister.com/2018/10/05/newport-aquatic-center-faces-questions-of-financial-mismanagement/ 3/17 1/7/2019 Newport Aquatic Center faces questions of financial mismanagement — Orange County Register The financial records, emails and interviews also raise questions about accounting practices where hundreds of thousands of dollars raised by parents for NAC'sjunior rowing program, the club's Team USA and college pipeline, have gone unaccounted for. Billy Whitford, executive director of the Newport Aquatic Center, looks out over the waters of Newport's Back Bay in 2013. (Photo by Eugene Garcia, Orange County Register/SCNG) Mainly the documents and interviews present a portrait of how for years NAC executive director Billy Whitford and other employees have used NAC funds and facilities to their own financial and personal benefit unchecked by a board of directors that has purged coaches, employees and other board members who have blown the whistle on the questionable financial practices. "He's a bad guy and he's protected by (the board) and their cronyism. It's bad," Pat Rolfes, former NAC junior program director, said referring to Whitford. "He's not doing it for the kids, the community. He's doing it for Billy Whitford. He doesn't really care about the kids. He really just cares about his kingdom and the money. "The financial mismanagement is ridiculous." Whitford argues that NAC's financial practices are legitimate. "The NAC specifically disagrees that providing'perks' and benefits to its https://www.ocregister.com/2018/10/05/newport-aquatic-center-faces-questions-of-financial-mismanagement/ 4/17 1/7/2019 Newport Aquatic Center faces questions of financial mismanagement — Orange County Register Among the Register's findings: • Whitford and three other NAC employees charged more than $1.2 million to NAC credit cards between from 2011 to 2016, according to credit card records and a board -commissioned forensic analysis of the organization's finances. "There are many credit card purchases that appear to be personal nature," said a 2017 report of the forensic analysis by Hanzich & Company, a Newport Beach - based certified public accounting firm. Nearly $650,000 of those purchases were for meals, groceries, trips, gifts, Angels and horse show tickets, payment of traffic and parking tickets and other items appearing unrelated to NAC business and in potential violation of Internal Revenue Service guidelines, according to credit card statements, receipts and financial records. These charges were flagged by Hanzich, "Additional inquiry needed to determine if the" charges "are NAC or potentially personal in nature," the Hanzich said. The Hanzich report added "there is no evidence, based upon reporting in the general ledger, that there were any reimbursements for personal expenses paid for by the Organization for the benefit of the employee." Former board members and employees also said in interviews and emails that the personal charges on NAC credit cards have not been repaid. https://www.ocregister.com/2018/10/05/newport-aquatic-center-faces-questions-of-financial-mismanagement/ 5/17 1/7/2019 Newport Aquatic Center faces questions of financial mismanagement — Orange County Register • According to an NAC parent, board member Dr. Bill Grant has acknowledged that under Whitford a for-profit paddle manufacturing company and a for-profit cash boat -repair business were run out of NAC premises using NAC employees and materials purchased with NAC credit cards. David Hanzich's company flagged more than $340,000 in questionable supplies/shop purchases. • A hidden audio recording device in the NAC board room was recovered by Newport Beach Police Department. The device was placed in the room by Whitford, according to memos, court filings and interviews. • NAC varsity girls head coach Garrett Pickard on at least two occasions has made inappropriate comments about young female rowers' breasts, according to multiple emails and three NAC parents. Pickard's comments have been reported to USA Rowing, the sport's national governing body, by an NAC parent. • Whitford fired Rolfes as junior program director on August 1 after Rolfes raised questions about Whitford and board's financial practices, in particular NAC's accounting of hundreds of thousands of dollars raised by junior program parents. Board members Grant, Jon Van Cleave, James Netzer and Greg Collin removed Bruce Ibbetson and Donna Warwick from the board on Sept. 4. Ibbetson and Warwick have repeatedly questioned the spending and accounting practices of Whitford and the board. Warwick and Ibbetson have filed a civil suit against Whitford, Grant, Van Cleave, Netzer and five others in Orange County Superior Court. "Perhaps you should all start addressing the long list of real concerns and questions asked;" Meredith Cagle, an NAC parent wrote to the board in a March 25 email. "Misappropriation, theft, embezzlement of funds. Illegal placement and use of audio recording device. Lack of oversight. Lack of fiduciary responsibility. Lies. Misinformation. Lack of transparency. Harassment. Operation of a private business in direct conflict with lease agreement with City of Newport Beach. Failure to operate under the governing documents of the organization (whether you use the 1989 or 2014 version of the bylaws - the board still doesn't follow them). The list goes on. Do you have explanations for any of these allegations? Updates on your investigations into any of these matters? Please, inform us." Whitford and his attorney deny that he has committed any wrongdoing. Instead Whitford said he and the four remaining NAC board members are the targets of a campaign by Ibbetson. Warwick. Rolfes and a grouo of junior rowing_aarents to https://www.ocregister.com/2018/10/05/newport-aquatic-center-faces-questions-of-financial-mismanagement/ 6/17 1/7/2019 Newport Aquatic Center faces questions of financial mismanagement — Orange County Register "The Disgruntled Directors are not attempting to help the NAC, they are attempting to sabotage it and after they destroy it, they have a plan to replace it with their own organization," Whitford wrote in his statement. "... A good organization like the NAC should not have to endure the false accusations that have been made by the Disgruntled Directors ... but because it is a good organization, it is also worth fighting to preserve." A woman repositions one of the kayaks that is available for rental at the Newport Aquatic Center on a warm and sunny afternoon in Newport Beach.<br />(Photo by CHRISTINE COTTER, Orange County REGISTER/SCNG) Whitford reports to a board of directors to which members are elected by other board members. David Dimitruk, Whitford's attorney, said the criticism of Whitford and the remaining board members also stems in large part by what he described as misguided belief by junior rowing parents that they should have a voice in how NAC spends its funding. Instead, Whitford and the board have free reign to decide spend NAC funds. "There is no policy requiring that money for one program be dedicated to that program;" Dimitruk said. "They don't want their money to pay for other programs in NAC. They want NAC to become a voting membership. They want a voice on how NAC uses junior rowing dues. "That's not right. If you buy an Angels'ticket you don't have a right to tell Arte Moreno how to run the Angels. And you have no right to tell NAC how to run https://www.ocregiste r. com/2018/10/05/newport-aquatic-center-faces-questions-of-financial-mismanagement/ 7/17 1/7/2019 Newport Aquatic Center faces questions of financial mismanagement — Orange County Register One NAC parent, Chrissie Emmel, raised a number of concerns about financial issues at the center with Grant during a March meeting. Emmel detailed their conversation in an email back to Grant shortly after the meeting. "Mr. Grant acknowledged that Mr. Whitford ran the cash, boat repair business, as well as the paddle -making business at the expense of the NAC," Emmel wrote, recounting the meeting to Grant. "Mr. Grant acknowledged that things needed to be restructured at the NAC, but also acknowledged that the board has not held Mr. Whitford accountable for his own admitted illicit actions, Mr. Granted stated, 'Billy has been running the NAC for 20 years. While I agree that he needs help on running the financials of the organization, I'm not sure what else we should hold him accountable for. I believe things need to be restructured, but I don't want to take away Billy's identity in the process."' Multiple attempts to reach Grant for comment over a more than week long period were unsuccessful. Whitford, 60, was among the Newport Aquatic Center's founding members in 1982. Construction of the club was completed in 1987 but Whitford headed to Hawaii where he won Molokai Hoe, one of the world's biggest outrigger canoe races. He also helped run the Molokai Ranch, whose 55,577 acres make up a third of the island and was put up for sale last year for $260 million. Whitford told the Register in 2015 that he returned to the mainland and NAC in .............. ......... 1997 to fix the center's financial problems. In addition to its rowing program, NAC also offers programs in canoeing, kayaking, and outrigger canoes for athletes from beginners to Olympic level athletes. Instead, former board members and officials and current NAC parents maintain the center has often been on the brink of financial disaster in recent years because of Whitford's mismanagement and his and other NAC employees use of funds for personal expenditures and the for-profit businesses. "There's no oversight on any expense, anything that Billy wants to spend money on," Emmel said. "When he wants to spend money, he just does it and the board doesn't even approve it." Whitford has maintained control of the center by eliminating, with the board's help, anyone who questions his handling of NAC's finances, according to parents, and former board members and top employees. https://www.ocregister.com/2018/10/05/newport-aquatic-center-faces-questions-of-financial-mismanagement/ 8117 1/7/2019 Newport Aquatic Center faces questions of financial mismanagement — Orange County Register "Of all the malfeasance that has been proven to have been going on at NAC perhaps the most disturbing is the tyrannical behavior of Billy and his willing protectors on the board," Scott Richter, an NAC parent, complained in an email. "Publicly berating coaches threatening them and pulling stunts to make their jobs more difficult in addition to sowing division like a schoolyard bully. This is their Ohana; good vibes for sure. The board knows all of this and not only turns a blind eye but works actively to cover it up." According to the Internal Revenue Services Compliance Guide for 501(c)(3) charities "A public charity is prohibited from allowing more than an insubstantial accrual of private benefit to individuals or organizations. This restriction is to ensure that a tax-exempt organization serves a public interest, not a private one. If a private benefit is more than incidental, it could jeopardize the organization's tax-exempt status." Richard Crom, staff assistant for IRS Exempt Organizations Customer Education and Outreach office, told the Nonprofit Risk Management Center that "A 501(c)(3) organization's activities should be directed exclusively toward some exempt purpose. Its activities should not serve the private interests, or private benefit, of any individual or organization (other than the 501(c)(3) organization) more than insubstantially. The intent of a 501(c)(3) organization is to ensure it serves a public interest, not a private one." Crom also said, "A 501(c)(3) organization is prohibited from allowing its income or assets to benefit insiders (people with a personal or private interest in the activities of the organization). Insiders are typically board members, officers, directors, and important employees." Whitford and three other employees between 2011 and 2016 charged $648,199 on NAC credit cards for what Hanzich described as potentially personal expenditures. These charges included thousands of dollars annually in local meals and gas charges. "We found he was filling up anything and everything he wanted to," former board member Warwick said of Whitford. Whitford has admitted to "purchasing two trucks in his own name using NAC funds" and using "NAC funds to pay a $10,000 personal penalty to the IRS, and had the NAC expense the transaction," Rolfes said in a sworn affidavit. Whitford and Dimitruk deny this. https://www.ocregister.com/2018/10/05/newport-aquatic-center-faces-questions-of-financial-mismanagement/ 9/17 1/7/2019 Newport Aquatic Center faces questions of financial mismanagement — Orange County Register "The accusation that I'regularly use NAC credit cards for person use' is false," Whitford said. The expenditures for the four employees also included payments to a cheerleading company and the California Beach Volleyball Association. NAC credit cards and bank accounts paid for travel, cell phone service for spouses, drug prescriptions and medical treatment, gift certificates from Lululemon and more than $700 in 2014 for flowers. Whitford used his NAC -issued Chase card to pay a September 2012 $80 parking ticket with the Newport Harbor Patrol and a 2016 $58 parking ticket in Hermosa Beach. Potentially personal expenditures by the four employees were often mislabeled on NAC expense documents, according the Hanzich audit and other NAC financial records. A $70 Lululemon gift certificate was listed as a "meals and events" expense. A 2014 $71.98 purchase of mask, snorkel and fin set from West Marine was categorized as "shop equipment and supplies." Volleyballs purchased for $1,693 were listed under "repairs and maintenance" and "coolers." "I used to be a member of the Newport Aquatic Center," Brook Severance wrote in a January 13 email to Warwick. "I primarily used the weight room, but occasionally used some of the club boats. During that time I worked as the Finance Manager at Mikasa Sports. I got to know Billy Whitford and he asked me if he could buy some volleyballs for his daughter. I said sure, happy to get the business. I was a bit surprised when he picked up the balls that he used a NAC check, but did not question him. This happened two or three times and the total was in the $1,000 range." Severance added in another email to Warwick, "Each sale was between $300 and $500. So, I was being conservative saying $1000." Potential personal use purchases decreased after board members became aware of Hanzich's initial findings in the spring of 2017. Van Cleave, the board's treasurer, wrote in a May 11, 2017 email that a $100 Amazon Prime membership fee charge by an employee was the "only instance of a mistaken credit card ... Billy and I have noticed in the past two years." Rj if fho fnrcnNr nnnlvcic rrcAlf rnrri nnA finnnrinl rnrnrrtc nnA rnrninfc chnM fhnf https://www.ocregister.com/2018/10/05/newport-aquatic-center-faces-questions-of-financial-mismanagement/ 10/17 1/7/2019 Newport Aquatic Center faces questions of financial mismanagement — Orange County Register four Christmas trees in 2015 and a Belgian waffle iron. There was also a full length hooded Halloween cape purchased by a NAC employee. The employee posted a photo of her daughter in the cape on social media a few days after the purchase. The Halloween costume was listed as "equipment" on a NAC expense form. Warwick said there is no record of NAC being reimbursed for these expenditures. Financial records also show that Chase charged NAC $14,267 in interest charges and late fees between 2011 and 2016. Whitford, Dimitruk and board members describe the Hanzich financial analysis as inaccurate and maintain Hanzich actually "retracted" the analysis. They repeatedly stress that the analysis was not an audit, something Hanzich doesn't dispute. "In fact, the scope of my work is in excess of what would be required for an audit as you can probably assess from the recent NAC audit that was conducted by an independent accountant," Hanzich wrote in a June 20, 2017 email to Warwick. Instead of retracting the forensic analysis, Hanzich told the NAC board in a July 13, 2017 letter that they could "no longer rely" on analysis because a board member shared it with Whitford, likely violating Hanzich's agreement with the board and making he and his firm vulnerable to a lawsuit. "Because of your actions, you may be in breach of our agreement dated Sept. 30, 2016 and could be responsible for any economic damages that I incur," Hanzich wrote the board. "Regrettably, the Board can no longer rely on my report as the underlying evidence and conclusions were compromised due to unauthorized disclosure." In a series of emails to Warwick, Hanzich is even more blunt. "My report was prepared directly for the board, not employees," Hanzich wrote in a July 6, 2017 email. "The engagement letter was addressed to the Board not Mr. Whitford, an employee. If they were unclear as to the meaning of 'management,' I should have been informed regarding their decision to give the report to Mr. Whitford. "My response would have been'no; due to the fact that Mr. Whitford may be involved in the potential fraud." https://www.ocregister.com/2018/10/05/newport-aquatic-center-faces-questions-of-fi nancial-mismanagement/ 11/17 1/7/2019 Newport Aquatic Center faces questions of financial mismanagement — Orange County Register "My question is, what else is this employee going to do to the original records to possibly cover things up before any further investigation is conducted?" Hanzich also wrote that the board member who shared the analysis with Whitford "has possibly committed obstruction, collusion and potentially breached his fiduciary responsibility with NAC and its stakeholders. His allegiance should be with the organization, not an employee." Warwick first began looking a close look into the center's finances in 2016 after noticing significant charges to NAC cards for the center's shop. The Hanzich analysis and other financial records would reveal and Grant would later confirm to Emmel that a for-profit canoe paddle company, and a for-profit cash boat repair and painting business were being operated out of the NAC shop. Both businesses were operated by NAC employees who used supplies and assets including materials, paints, parts and tools purchased with NAC funds, according to financial records, interviews and a sworn affidavit by Rolfes. NAC facilities were also used to distribute canoes for Puakea, according to records, interviews and the Rolfes' affadavit. These for-profit businesses put a strain on the non-profit NAC's finances and jeopardized the organization's 501(c)(3) status with the IRS. Between 2011 and 2016 NAC funds were used to purchase at least $342,579 in materials for what Hanzich flagged as potentially non -NAC purposes. "They are extremely high and very unusual," Rolfes said in an email to the Register referring to the shop expenses. It is an opinion that is shared with NAC parents and former employees. "Concern Raised: The fact that Puakea Designs (a for-profit company) operated a paddle manufacturing business out the NAC shop," Emmel wrote in the March email to Grant detailing their conversation. "Mr. Grant's Response: Mr. Grant acknowledged that this occurred. Mr. Grant further acknowledged that the for- profit paddle making operation on NAC premises financially impacted the NAC as, after the Board voted to shut it down, the NAC's shop expenses have substantially dropped." Indeed between 2015 and 2017 NAC shop expenses have dropped nearly 300 percent, according to financial records. _nimitrtd/ cnirt tknro,AIx nn finnnrinl .nrrrnnrnnnt nr_n�rtncrchir�.hof�A�oon lAlkiffnrA https://www.ocregister.com/2018/10/05/newport-aquatic-center-faces-questions-of-financial-mismanagement/ 12/17 1/7/2019 Newport Aquatic Center faces questions of financial mismanagement — Orange County Register Dimitruk and Whitford said charges that a for-profit boat repair operation using NAC funds, employees and facilities were "false." Current NAC parents, and former board members and employees said that Whitford has frequently used junior rowing program funds to cover expenses and debts for other NAC programs. Whitford threatened junior rowing program parents with "locking up the boats" at the center's 2015 "Back to Rowing Night" if the parents didn't raise $250,000, according to interviews with parents and memos and emails. "It's been proven that funds have been stripped from the junior Rowing program to support the NAC's financial inefficiencies and illicit activities that the Board has turned a blind eye to for years," Emmel wrote in the mail to Grant. "This is not the first time that Junior Rowing parents have voiced these concerns, however it is the first time that so many of the concerns being voiced have hard evidence and proof of the wrongdoings going on. Some of the examples of the wrongdoing are $227,000 stripped from the junior Rowing program which was proven by the Hanzich financial analysis report. Bill stated: 'Yes, the Hanzich report is correct and the money was taken from the junior Rowing program to pay for other NAC operational expenses and other NAC programs. The money was not taken from the NAC and used for anyone's personal use. It was used by the NAC for the people it serves: "Current use of junior Rowing funds being used by Billy Whitford to cover NAC General's cash flow problems upwards of $80,000," Emmel continued in the email touching on another concern. "Bill stated: Yes, this is a problem and it is still occurring today. The definition of insanity is doing the same thing again and again and expecting a different result. The NAC General cannot continue to run at a deficit. General needs afloat' or reserve and each program must pay for itself. There are checks and balances in place that haven't been followed. They will be followed now." But current NAC parents said NAC officials and coaches have recently told them that junior program fees will likely increase in the coming year. The prospect of the fees increase comes at a time when the junior program finished the most recent season with a $194,000 surplus, according to former club employees and several parents. "It's alarming," Emmel said in an interview. httos://www.ocregister.com/2018/10/05/newport-aquatic-center-faces-questions-of-financial-mismanagement/ 13/17 1/7/2019 Newport Aquatic Center faces questions of financial mismanagement — Orange County Register "On February 6, 2018, Detectives from the Newport Beach Police Department conducted an investigation into reports of audio recording within the Newport Aquatic Center," David Mock, a Newport Beach Police Department detective wrote in a Feb. 15 email NAC board member James Netzer. . "As part of our investigation, we had a CSI (Crime Scene Investigator) Technician inspect the wiring and computer related to the video security system. As a result of the investigation, a single compact microphone was located between a ceiling tile and T -rail support near the center of the multi-purpose room. The microphone was determined not to be recording during the investigation..." Mock added in the email "At this time, our investigation into this matter is concluded, as there is not sufficient evidence to forward to the Orange County District Attorney's Office for filing consideration." Grant told Emmel in March, "Billy told me that he originally had the microphone installed because of a Drug Rehab group that was using the NAC classroom. He told me that the person in charge of the group gave him permission to utilize the hidden microphone. The Board still needs to meet in Executive Session over this, but the police report states that the wires from the microphone to the computer were cut midway up in the rafters." Whitford confirmed that he placed the microphone in the room. He said he did so a few years ago after a fight broke out in the room during a meeting of an Alcoholics Anonymous group that was using the venue. Whitford, Dimitruk said, planted the microphone "to protect the Newport Aquatic Center." Despite the bugging incident and the financial issues, Whitford remains secure in his position at NAC, especially with some of his chief critics now vanquished. Rolfes was highly regarded both within NAC and nationally for guiding a junior program to a string of regional and national triumphs on the water while cutting expenses and raising revenues. But Whitford fired Rolfes on August 1, just weeks after he gave a sworn statement in Ibbetson and Warwick's lawsuit against Whitford and the board members and eight months after he raised concerns about Van Cleave's treasurer's report. Dimitruk declined to go into the specific reasons for Rolfes' firing. "The Pat Rolfes employment matter is something I'm not at liberty to tell you of https://www.ocregister.com/2018/10/05/newport-aquatic-center-faces-questions-of-financial-mismanagement/ 14/17 1/7/2019 Newport Aquatic Center faces questions of financial mismanagement — Orange County Register But Rolfes said what he characterizes as a "wrongful termination" as an act of retaliation by Whitford for his role as a whistleblower. "To say that I was terminated based on my job performance is not only groundless, but ridiculous in nature, especially when compared to Billy Whitford's job performance," Rolfes wrote in August 3 letter to the board. "The Board has consistently failed to hold him accountable for his job performance, and has not acted on my numerous and well documented instances of retaliation by Billy Whitford against me and others. The Board has repeatedly failed to take steps to protect me from retaliation by Billy Whitford as outlined herein. For example, the NAC has no effective whistleblower policy and when I reported to the Board many of the above referenced points, some members of the Board leaked that confidential information directly to Billy Whitford, thus causing additional harm and retaliation towards me." Board members Susan Skinner and Steve Patterson resigned from the board earlier this year. Then Ibbetson and Warwick were voted off the board by its other four members. "PLEASE TAKE FURTHER NOTICE that this notice is intended to be private and confidential for consideration only by the board members of the NAC," Grant wrote to the board in an Aug. 24 letter. "You should not circulate, forward or re- publish this notice and any circulation, forwarding or re -publishing of the notice is disapproved." The 32 -page letter set up a meeting proposed for Aug. 30 to, according to Grant "to consider whether Bruce Ibbetson and Donna Warwick should be removed from the board." Ibbetson and Warwick were voted off on Sept. 4, leaving the board with four members. NAC by-laws require the board to have "at least" eight members. Dimitruk said the pair were voted off the board because of what he called their repeated efforts "to destroy the Newport Aquatic Center." But both Ibbetson and Warwick said for years they tried to work with the other board members to bring greater financial stability and transparency to NAC only to be rebuffed. httnq•//www.orreoister.com/2018/10/05/newport-aquatic-center-faces-questions-of-financial-mismanagement/ 15117 1/7/2019 Newport Aquatic Center faces questions of financial mismanagement — Orange County Register "We tried for years to work with you and solve the long standing problems;" Ibbetson wrote in an email to the board. "You have only refused, obstructed, and covered up the mess. We have the evidence that, led by Jon Van Cleave, you always intended to ignore and dispose of any findings in the 3rd party, Hanzich, forensic report. You wanted to remove Donna & I for years, because we pushed forward solid evidence of massive financial fraud. Now, you simply want to avoid all by eliminating anyone who challenges you with legitimate claims." Said Warwick "Anytime you asked for the financials, they just ignored you. We were just a nuisance to them." The latest crisis to face the board are allegations that Garrett Pickard, the girls varsity rowing head coach, has made a series of inappropriate comments. During a Sept. 6 training session Pickard instructed the girls "you know, like tits up, boobs up, chest up" when discussing rowing posture, according to three NAC parents. During a recent practice Pickard also referred to the girls as "spoiled Newport bitches," the parents said. Pickard has also sent texts referring to how a young female rower's breasts look in a tank top, according to a Liz Ewanick, mother of a NAC female rower. "That's crossing a line;" Ewanick said. Pickard did not respond to requests for comment. A formal complaint detailing Pickard's alleged comments has been filed with USA Rowing, the sport's national governing body. "To the Board: You have been put on notice of potential harassment. What will you do?" Lauren Meskins wrote in a Sept. 11 email. "This type of language/behavior is unacceptable - especially in today's world." Ewanick said she has a "fear of retaliation" from NAC employees and board members for coming forward about Pickard's alleged comments. She is also concerned that the scandals at NAC will scare off college coaches. "My fear;" Ewanick said, "is that when my daughter is being recruited (college coaches) will go don't bother with girls in the NAC program. That program is a joke:' https://www.ocreg i ster. com/2018/10/05/newport-aq u atic-cente r-faces-questions-of-fi na n cia I -mismanagement/ 16/17 1/7/2019 Newport Aquatic Center faces questions of financial mismanagement — Orange County Register SPONSORED CONTENT A New Era of Mazda Is Coming [Learn More] By Mazda e i-aiawi A combination of beauty and technology, don't miss the world premiere of this car at the LA Auto Show. Scott M. Reid Scott M. Reid is a sports enterprise/investigative reporter for the Orange County Register. He also covers Olympic and international sports as well as the Los Angeles' bid to host the 2024 Olympic Games. His work for the Register has led to investigations by the International Olympic Committee, the U.S. Department of Education, the California Legislature, and the national governing bodies for gymnastics and swimming. Reid's 2011 reporting on wide spread sexual abuse within USA Gymnastics and the governing body's failure to effectively address it led to Don Peters, coach of the 1984 record-setting Olympic team, being banned from the sport for life. His reporting also prompted USA Gymnastics to adopt new guidelines and policies dealing with sexual abuse. Reid's 2012 and 2013 reporting on sexual abuse within USA Swimming led to the banishment of two top level coaches. Reid has won 11 Associated Press Sports Editors awards for investigative reporting since 1999. He has also been honored by APSE for game writing, and enterprise, news, and beat reporting. He was an Investigative Reporters and Editors award finalist in 2002 and 2003. Prior to joining the Register in 1996, Reid worked for the Atlanta journal -Constitution and the Dallas Times Herald. 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