CHICAGO REG'L COUN. OF CAR. v. FIRST CARPENTER CON

Full title: CHICAGO REGIONAL COUNCIL OF CARPENTERS PENSION FUND, et al., Plaintiffs…

Court: United States District Court, N.D. Illinois, Eastern Division

Date published: Mar 11, 2009

Case No. 08 C 3439 (N.D. Ill. Mar. 11, 2009)

Opinion

Case No. 08 C 3439.

March 11, 2009

CHICAGO REGIONAL COUNCIL OF CARPENTERS PENSION FUND et al., Kevin P. McJessy, One of their attorneys, Kevin P. McJessy, McJESSY, CHING THOMPSON, LLC, Chicago, Illinois.

MOTION FOR ENTRY OF JUDGMENT

JAMES ZAGEL, District Judge

Plaintiffs, the CHICAGO REGIONAL COUNCIL OF CARPENTERS PENSION FUND, ET AL. (collectively "Trust Funds"), by their attorney Kevin P. McJessy, hereby move this Court pursuant to Federal Rules of Civil Procedure 54, 55 and 58 to enter a judgment against FIRST CARPENTER CONTRACTORS, INC., an Illinois corporation and DAVID CORDRAY, individually and doing business as First Carpenter Contractors, Inc. In support of their motion, Plaintiffs state as follows:

1. The Trust Funds filed a complaint against the Defendants under ERISA to compel an audit of Defendants' books and records, for collection of unpaid contributions, interest and liquidated damages, for attorneys' fees and auditors' fees pursuant to ERISA, the collective bargaining agreements and the trust agreements.

2. After the lawsuit was filed and served, Defendants cooperated with the Trust Funds' auditors to complete an audit of its books and records.

3. The amount owed by Defendants based on the audit is $19,445.78, which includes $10,574.02 in unpaid contributions, $1,707.31 in interest, $2,114.80 in liquidated damages, $3,333.25 in auditors' fees, and $1,716.40 in attorneys fees as follows:

A. $10,574.02 in unpaid contributions pursuant to the audit; see Decl. of J. Libby, ¶ 6, Exhibit A; Decl. of C. Toblesky, ¶ 3, Exhibit B;

B. $3,333.25 for auditor's fees incurred by the Trust Funds to complete the audit of Defendants' books and records; see Decl. of J. Libby, ¶ 6, Exhibit A; Decl. of C. Toblesky, ¶ 2, Exhibit B;

C. $1,707.31 in interest under ERISA on the amount that is due; see 29 U.S.C. § 1132(g)(2)(B); 29 U.S.C. § 1132(g)(2)(C); Decl. of J. Libby, ¶ 7, Exhibit A; Decl. of C. Toblesky, ¶ 3, Exhibit B;

D. $2,114.80 in liquidated damages; see Decl. of J. Libby, ¶ 7, Exhibit A; and

E. $1,716.40 in reasonable attorneys' fees and costs the Trust Funds incurred in this action pursuant to 29 U.S.C. § 1132(g)(1) and/or § 1132(g)(2)(D); see McJessy Decl., ¶ 4, Exhibit C).

4. A proposed draft order is attached as Exhibit D.

WHEREFORE, Plaintiffs the Chicago Regional Council of Carpenters' Fund et al. hereby move this Court to enter judgment in their favor and against Defendants First Carpenter Contractors, Inc. and David Cordray in the amount of $19,445.78 as follows:

A. $10,574.02 in unpaid contributions pursuant to the audit;

B. $3,333.25 for auditor's fees of incurred by the Trust Funds to complete the audit of Defendants' books and records;

C. $1,707.31 in interest under ERISA on the amount that is due;

D. $2,114.80 in liquidated damages;

E. $1,716.40 in reasonable attorneys' fees and costs the Trust Funds incurred in this action pursuant to 29 U.S.C. § 1132(g)(1) and/or § 1132(g)(2)(D);

F. reasonable attorney' fees and costs incurred by the Trust Funds in enforcing this order; and

G. such other relief as this Court deems appropriate.

JAMES ZAGEL, District Judge

EXHIBIT A

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION CHICAGO REGIONAL COUNCIL OF ) CARPENTERS PENSION FUND, et al., ) ) Plaintiffs, ) 08 C 3439 v. ) ) Judge Zagel FIRST CARPENTER CONTRACTORS, INC., ) et al., ) Judge Schenkier ) Defendants. )

DECLARATION OF JOHN LIBBY

I, John Libby, hereby declare, under penalty of perjury pursuant to the laws of the United States, as follows:

1. I am the Supervisor, Audits Collections for the Chicago Regional Council of Carpenters Pension Fund ("Pension Fund"), the Chicago Regional Council of Carpenters Welfare Fund ("Welfare Fund"), the Chicago and Northeast Illinois Regional Council of Carpenter Apprentice and Trainee Program ("Trainee Fund") and the Labor/Management Union Carpentry Cooperation Promotion Fund ("Labor/Management Fund") (collectively "the Trust Funds").

2. As part of my duties, I am responsible for supervising and enforcing contributions for medical, pension and other benefits due from numerous employers pursuant to Collective Bargaining Agreements between the employers and the Trust Funds and pursuant to the Trust Agreements.

3. On August 11, 1994, David Cordray, as President of FIRST CARPENTER CONTRACTORS, INC. ("Defendant"), and the Chicago and Northeast Illinois District Council of Carpenters entered into the Collective Bargaining Agreement pursuant to which Defendant agreed to make contributions to the Trust Funds. A true and accurate copy of this Memorandum of Agreement is attached as Exhibit A-1.

4. Defendant agreed to submit to a periodic audit of its books and records in order to verify the accuracy of the contributions reported and paid to the Trust Funds.

5. Defendant initially refused to produce all records and books necessary for the Trust Funds to conduct an audit of Defendant's fringe benefit contributions. After this lawsuit was filed, Defendant produced its books and records for an audit to the auditing firm engaged by the Trust Funds, Legacy Professionals, LLP.

6. A copy of the audit prepared for the Trust Funds is attached as Exhibit A-2. According to the audit, Defendant owes $10,574.02 in unpaid contributions.

7. A summary of the calculation of accrued interest and liquidated damages is attached hereto as Exhibit A-3. Defendant owes $1,707.31 in unpaid interest and $2,114.80 in liquidated damages.

8. Because Defendant failed to comply with the terms of the Collective Bargaining Agreement and related Trust Agreements, the Trust Funds have had to employ the services of McJessy, Ching Thompson, LLC. As a result, the Trust Funds incurred additional audit fees and attorneys' fees.

9. I have personal knowledge of the matters stated in this affidavit and could testify competently to them.3/10/09

FURTHER DECLARANT SAYETH NOT. _______________ John Libby

EXHIBIT A-1 AGREEMENT

Firm Contractors, Inc. Address 9589 Henninger Drive City Belvidere State IL Zip Phone 61008 First Carpenter THIS AGREEMENT is entered into between CHICAGO AND NORTHEAST ILLINOIS DISTRICT COUNCIL OF CARPENTERS, COOK, DU PAGE, GRUNDY, IROQUOIS, KANE, KANKAKEE, KENDALL, LAKE, MC HENRY AND WILL COUNTIES, ILLINOIS hereinafter sometimes referred to as the "UNION" and

First Carpenter Contractors, Inc.

hereinafter referred to as "EMPLOYER"

The EMPLOYER and the UNION do hereby agree as follows:

1. EMPLOYER recognizes the UNION as the sole and exclusive bargaining agent for and on behalf of the employees of the EMPLOYER coming within the territorial and occupational jurisdiction of the UNION.

2. EMPLOYER agrees to be bound by the terms of the Trust Agreements of the fringe benefit trust funds to which contributions are required to be made under the Agreement referred to in numbered paragraph 3 hereof and all rules and regulation adopted by the Trustees thereof, and agrees to make prompt payments of the per hour contributions with respect to each such Trust Fund.

3. EMPLOYER and the UNION hereby incorporate by reference and agree to be bound through their respective expiration dates by each of the Area Agreements in effect on December 31, 1983 negotiated between subordinated bodies of the United Brotherhood of Carpenters and Joiners of America and certain Employers Associations in counties of Illinois which, effective, on or after January 1, 1984, make up the geographic jurisdiction of the Chicago and Northeast Illinois District Council of Carpenters.

4. EMPLOYER and the UNION hereby agree to be bound by the Area Agreements ne-gotiated between the Chicago and Northeast Illinois District Council of Carpenters and the various Employer Associations for the period beginning with the expiration date of the several Agreements referred to in numbered paragraph 3 thereof and ending on the expiration dates of any successor Agreements thereto from year to year thereafter unless the Employer gives written notice to the UNION of a desire to amend or terminate any of such Agreements at least three calendar months prior to the expiration of such Agreement or Agreements.

IN WITNESS WHEREOF, the parties have executed this Agreement the 11th day of August, 1994.EMPLOYER First Carpenter Contractors, Inc. David Cordray, President David Cordray Will S. Rabinak

CHICAGO AND NORTHEAST ILLINOIS DISTRICT COUNCIL OF CARPENTERS BY: (Print or Type Name) (Title) (Signature) Business Representative William Rabinak

EXHIBIT A-2 Legacy Professionals LLP

Records Reviewed Reviewed Employer Records Potential 160 Violation Copy Forwarded to Attorney Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Contact: Gina Bye Address: 677 Fieldcrest Rd. Title: Office Manager Belvidere, IL 61008 Phone: 815-608-2438 Phone: 815-332-5454 Audit Results Associated Account(s) Discrepancy Total Hours 0.00 First Carpenter Contractors, Inc. (50303) Discrepancy Benefit Hours 730.25 Already in Progress Discrepancy Amount $10,574.02 Liquidated Damages $2,114.80 Grand Total $12,688.82 Yes Bank Statements No Cash Disbursement Journals Yes Check Register / Cancelled Checks / Vouchers No Construction Loan Data Yes Contribution Reports to Audited Funds Yes Contribution Reports to All Other Funds Yes Federal Income Tax Returns No General Ledgers Yes Individual Earnings Records No Invoices from Sub-Contractors No Payroll Journals Yes Quarterly Federal Tax Retums (941) Yes Quarterly Unemployment Wage Reports No Miscellaneous Income Payment Reports (1099) No Summary of Information Returns (1096) No Time Cards Yes Transmittal of Income and Tax Statements (W-3) No Vendor List Yes Wage and Tax Statements (W-2) Audit Type: Random Date Reviewed: Reviewer:

Legacy Professionals LLP

Discrepancy Summary By Fund Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Contact: Gina Bye Address: 677 Fieldcrest Rd. Title: Office Manager Belvidere, IL 61008 Phone: 815-332-5454 Period Discrepancy Contribution Contributions Fund Ending Hours Rate Due Health Welfare Fund 1/06 to 9/06 0.00 6.76 $0.00 10/06 to 6/07 730.25 7.96 $5,812.79 Fund Totals: 730.25 $5,812.78 Construction Pension Fund 1/06 to 9/06 0.00 3.41 $0.00 10/06 to 6/07 730.25 3.91 $2,855.28 Fund Totals: 730.25 $2,855.28 Annuity 1/06 to 9/06 0.00 1.90 $0.00 10/06 to 6/07 730.25 2.00 $1,460.50 Fund Totals: 730.25 $1,460.50 Apprentice Program 1/06 to 9/06 0.00 0.49 $0.00 10/06 to 6/07 730.25 0.49 $357.82 Fund Totals: 730.25 $357.82

Legacy Professionals LLP

Discrepancy Summary By Fund Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Contact: Gina Bye Address: 677 Fieldcrest Rd. Title: Office Manager Belvidere, IL 61008 Phone: 815-332-5454 Period Discrepancy Contribution Contributions Fund Ending Hours Rate Due Intl. Fund 1/06 to 9/06 0.00 0.06 $0.00 10/06 to 6/07 730.25 0.06 $43.82 Fund Totals: 730.25 $43.82 Labor/Management Education 1/06 to 9/06 0.00 0.02 $0.00 10/06 to 6/07 730.25 0.02 $14.61 Fund Totals: 730.25 $14.61 IND ADV / M.I.A.F. 1/06 to 9/06 0.00 0.04 $0.00 10/06 to 6/07 730.25 0.04 $29.21 Fund Totals: 730.25 $29.21 Sub-Total All Funds $10,574.02 Liquidated Damages $2,114.80 Total Amount Due to All Funds $12,688.82

Legacy Professionals LLP

Discrepancy Summary By Month Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Contact: Gina Bye Address: 677 Fieldcrest Rd. Title: Office Manager Belvidere, IL 61008 Phone: 815-332-5454 Page: 1 of 6 Discrepancy Discrepancy Contribution Discrepancy Reporting Period Total Hours Benefit Hours Rate Amount October 2006 0.00 46.25 14.48 $669.70 November 2006 0.00 653.75 14.48 $9,466.30 May 2007 0.00 30.25 14.48 $438.02 Total Benefit Discrepancy Amount $10,574.02 Hours 0.00 Hours 730.25 Liquidated Damages $2,114.80 Total Amount Due $12,688.82

Legacy Professionals LLP

Discrepancy Summary By Error Type SIGNATORY EMPLOYER: PAYROLL Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Contact: Gina Bye Address: 677 Fieldcrest Rd. Title: Office Manager Belvidere, IL 61008 Phone: 815-332-5454 Page: 2 of 6 Code Description Dollar Amount CD1 Non-Signatory Subcontractor 100% Labor Factor $10,574.02 Sub-Total Discrepancies From All Listed Codes $10,574.02 Liquidated Damages $2,114.80 Total Amount Due $12,688.82

Legacy Professionals LLP

Liquidated Damages Schedule Total Damages this Schedule Total Discrepancies 20% of Discrepancies Assessed Damages Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Contact: Gina Bye Address: 677 Fieldcrest Rd. Title: Office Manager Belvidere, IL 61008 Phone: 815-332-5454 Page: 3 of 6 Contributions Compounding Calculating Total Liquidated Reporting Period Due Periods Percentage Damages Owed October 2006 669.70 21.00 20.00% 133.94 November 2006 9,466.30 20.00 20.00% 1,893.26 May 2007 438.02 14.00 20.00% 87.60 2,114.80 $10,574.02 2,114.80 $2,114.80

Legacy Professionals LLP

Monthly Detail Report October 2006 Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Month: Address: 677 Fieldcrest Rd. Belvidere, IL 61008 Page#: 4 of 6 Phone: 815-332-5454 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee Name Error Hours Hours W/E W/E W/E W/E W/E Total Capped Hour Hour Number Code Reported Reported 6-Oct 13-Oct 20-Oct 27-Oct Hours Hours Difference Difference 2 Bye, Jeremy CD1 0.00 0.00 0.00 21.25 0.00 0.00 21.25 21.25 0.00 21.25 3 Embry, Ben CD1 0.00 0.00 0.00 10.00 0.00 0.00 10.00 10.00 0.00 10.00 5 Polinder, Nick CD1 0.00 0.00 0.00 15.00 0.00 0.00 15.00 15.00 0.00 15.00 Total 0.00 46.25 0.00 0.00 0.00 46.25 0.00 46.25 Total Items Listed in this Period: 3.00

Legacy Professionals LLP

Monthly Detail Report November 2006 Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Month: Address: 677 Fieldcrest Rd. Belvidere, IL 61008 Page#: 5 of 6 Phone: 815-332-5454 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee Name Error Hours Hours W/E W/E W/E W/E W/E Total Capped Hour Hour Number Code Reported Reported 1-Nov 8-Nov 15-Nov 22-Nov 29-Nov Hours Hours Difference Difference 4 Mitroff Group, Ltd. CD1 0.00 0.00 0.00 653.75 0.00 0.00 0.00 653.75 653.75 0.00 653.75 Total 0.00 653.75 0.00 0.00 0.00 653.75 0.00 653.75 Total Items Listed in this Period: 1.00

Legacy Professionals LLP

Monthly Detail Report May 2007 Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Month: Address: 677 Fieldcrest Rd. Belvidere, IL 61008 Phone: 815-332-5454 Page #: 6 of 6 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee Name Error Hours Hours W/E W/E W/E W/E W/E Total Capped Hour Hour Number Code Reported Reported 2-May 9-May 16-May 23-May 30-May Hours Hours Difference Difference 1 Andco Kitchens and Bath . . . CD1 0.00 0.00 30.25 0.00 0.00 0.00 0.00 30.25 30.25 0.00 30.25 Total 30.25 0.00 0.00 0.00 0.00 30.25 0.00 30.25 Total Items Listed in this Period: 1.00

Andco Kitchens and Baths, Inc.

30.25 Check Prevailing Hours Date Amount Comment Labor Amount Wage Scale Labor / Rate 05/02/07 1101.37 Labor Factor 100% 1101.37 36.52 30.25 Totals

Jeremy Bye

21.25 Check Prevailing Hours Date Amount Comment Labor Amount Wage Scale Labor / Rate 10/13/06 490.00 Labor Factor 100% 490.00 22.96 21.25 Totals

Ben Embry

10.00 Check Prevailing Hours Date Amount Comment Labor Amount Wage Scale Labor / Rate 10/13/06 228.00 Labor Factor 100% 228.00 22.96 10.00 Totals

Mitroff Group Ltd.

653.75 Check Prevailing Hours Date Amount Comment Labor Amount Wage Scale Labor / Rate 11/06/06 23876.00 Labor Factor 100% 23876.00 36.52 653.75 Totals

Nick Polinder

15.00 Check Prevailing Hours Date Amount Comment Labor Amount Wage Scale Labor / Rate 10/13/06 344.00 Labor Factor 100% 344.00 22.96 15.00 Totals

Legacy Professionals LLP

Non-Signatory Sub-Contractors Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Contact: Gina Bye Address: 677 Fieldcrest Rd. Title: Office Manager Belvidere, IL 61008 Phone: 815-332-5454 1 2 3 Andco Kitchens and Baths, Inc. Bye, Jeremy Embry, Benjamin L. 2241 15th Street 302 Scarlet Oak Dr. 7572 N. Cherryvale Apt. 102 Rockford, IL 61104 Poplar Grove, IL 61065 Cherry Valley, IL 61016 Phone: 815-398-1550 pick-up/scrapping pick-up/scrapping No invoice provided $22.96 $22.96 4 5 Mitroff Group Ltd. Polinder, Nick 2430 South Arlington Heights Rd. ADDRESS UNKNOWN Suite 103 Arlington Heights, IL 60005 pick-up/scrapping No invoice provided $22.96

Legacy Professionals LLP

Potential 160 Rule Persons Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Contact: Gina Bye Address: 677 Fieldcrest Rd. Title: Office Manager Belvidere, IL 61008 Phone: 815-332-5454 347-62-6424 Cordray, David E. 10005 Spring Rd. Garden Prairie, IL 61038 50% Owner, President, Carpenter Works with tools Months not at 160 hours: March 2007 — no hours reported April 2007 — no hours reported May 2007 — no hours reported June 2007 — no hours reported

EXHIBIT A-3 Summary of Contributions, Liquidated Damages Interest Due For The Reporting Period(s) Specified Below Computed Through March 6, 2009

Employer Information File Number Name Address City, State Telephone Delinguent Liquidated Reporting Period Contributions Damages (1) Interest (1) Total Due Grand Total (3) $10,574.02 $2,114.80 $1,707.31 $14,396.13 20658 FIRST CARPENTER CONTRS INC Page Number 1 of 3 677 FIELDCREST ROAD Reference Number: 8-187 BELVIDERE, IL. 61008-0382 Date Printed: 03/06/2009 October, 2006 $669.70 $361.62 $114.19 $1,145.51 November, 2006 9,466.30 4,896.18 1,541.65 15,904.13 May, 2007 438.02 169.76 51.48 659.26 (1) See Attached Computation (3) Total Damages Capped at 20.00% in Accordance With ERISA Limitation Total Amount Due: $14,396.13 If Paid by March 6, 2009 Computation of Liquidated Damages For The Reporting Period(s) Specified Below Computed Through March 6, 2009 Employer Information File Number Name Address City, State Telephone Total (3) Contributions Computation Compounding Computed Damages For Reporting Period Due Base Periods Damages (2) Reporting Period Total (3) $10,574.02 $2,114.80 20658 FIRST CARPENTER CONTRS INC Page Number 2 of 3 677 FIELDCREST ROAD Reference Number: 8-187 BELVIDERE, IL. 61008-0382 Date Computed: 03/06/2009 October, 2006 $669.70 $669.70 29 $361.62 $361.62 November, 2006 9,466.30 9,466.30 28 4,896.18 4,896.18 May, 2007 438.02 438.02 22 169.76 169.76 (2) 1.50% Compounded per Month (or portion thereof) (3) Total Damages Capped at 20.00% in Accordance With ERISA Limitation Computation of Interest For The Reporting Period(s) Specified Below Computed Through March 6, 2009 Employer Information File Number Name Address City, State Telephone Total Contributions Computation — Delinquent Period — Computed Interest For Reporting Period Due Base From To Days Interest (3) Reporting Period Total $10,574.02 $1,707.31 20658 FIRST CARPENTER CONTRS INC Page Number 3 of 3 677 FIELDCREST ROAD Reference Number: 8-187 BELVIDERE, IL. 61008-0382 Date Computed: 03/06/2009 October, 2006 $669.70 $669.70 11/21/2006 — 03/06/2009 837 $114.19 $114.19 November, 2006 9,466.30 9,466.30 12/21/2006 — 03/06/2009 807 1,541.65 1,541.65 May, 2007 438.02 438.02 06/21/2007 — 03/06/2009 625 51.48 51.48

(3) Compounded Daily per Internal Revenue Code Section 6621 EXHIBIT B

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION CHICAGO REGIONAL COUNCIL OF ) CARPENTERS PENSION FUND, et al., ) ) 08 C 3439 Plaintiffs, ) v. ) Judge Zagel ) FIRST CARPENTER CONTRACTORS, INC., ) Judge Schenkier et al., ) ) Defendant. )

DECLARATION OF JAMES KEMPERAS

I, James Kemperas, hereby declare, under penalty of perjury pursuant to the laws of the United States, as follows:

1. I am the Manager of the Compliance Audit Department at the Certified Public Accounting firm of Legacy Professionals LLC. ("Legacy"). I am familiar with the billings to the Chicago Regional Council of Carpenters Pension Fund ("Pension Fund"), the Chicago Regional Council of Carpenters Welfare Fund ("Welfare Fund"), the Chicago and Northeast Illinois Regional Council of Carpenters Apprentice and Trainee Program ("Trainee Fund"), and the Labor/Management Union Carpentry Cooperation Promotion Fund ("Labor/Management Fund") (collectively "the Trust Funds"), including fees and expenses incurred in connection with auditing the books and records of signatory companies.

2. In connection with efforts to obtain and conduct an audit of the books and records of FIRST CARPENTER CONTRACTORS, INC. ("Defendant"), the Trust Funds incurred $3,333.25 in fees and expenses through February 28, 2009. These efforts were comprised of communications with the Defendant, review and analysis of the Defendant's books and records, creation and revision of the audit report, and follow-up communications with the Trust Funds and its agents. Legacy's rate for its auditors was $67.00 per hour. A breakdown of the fees and costs to the Trust Funds in this matter are attached as Exhibit B-1.

3. The final audit report prepared by Legacy based on records produced by Defendant is attached as Exhibit B-2.

4. The audit fees and expenses charged to the Trust Funds in this matter are consistent with Legacy's regular charges for services to the Trust Funds on similar matters.

5. I have personal knowledge of the matters stated in this declaration and could testify competently to them.

FURTHER AFFIANT SAYETH NOT.

_____________________________

James Kemperas

EXHIBIT B-1

BLM325 Legacy Professionals LLP Date: 3/10/09 Job Detail Inquiry Time: 17:28:40 Client: 9425 Chgo RC Carp PRA Job . . .: PR1516 First Carpenter Contrs, Inc. ******** Employee ******** WIP Serv. Total Standard N No. Name Date Code Description Hours Charge C 1029 J Kemperas 9/18/08 40412 Technical Review 1.00 210.00 1827 B Yackley 7/29/08 40708 Review CD's/register 2.25 202.50 1029 J Kemperas 9/19/08 40807 Post review adjust .75 157.50 1152 C Kogut 7/18/08 40424 Corres. with Atty. .50 97.50 1827 B Yackley 8/19/08 40805 Prep remarks 1.00 90.00 1827 B Yackley 8/19/08 40803 Prep report/CD's 1.00 90.00 1827 B Yackley 8/19/08 40801 Prep work papers 1.00 90.00 1827 B Yackley 7/30/08 40805 Prep remarks 1.00 90.00 1827 B Yackley 7/30/08 40312 Database inquiry 1.00 90.00 1827 B Yackley 7/29/08 40707 Doc nonrep employees 1.00 90.00 1787 C Wilcher 9/19/08 40411 Quality Control Rev .75 86.25 1827 B Yackley 8/18/08 40805 Prep remarks .75 67.50 1827 B Yackley 8/18/08 40805 Prep remarks .75 67.50 199 C Expenses 8/06/08 99910 Auto — Local Mi Yackley 39.20 1827 B Yackley 8/18/08 40803 Prep report/CD's .50 45.00 1827 B Yackley 8/18/08 40801 Prep work papers .50 45.00 1827 B Yackley 8/18/08 40312 Database inquiry .50 45.00 1827 B Yackley 7/31/08 40805 Prep remarks .50 45.00 1827 B Yackley 7/31/08 40312 Database inquiry .50 45.00 1827 B Yackley 7/31/08 40703 Reconcile wages .50 45.00 1827 B Yackley 7/29/08 40711 Review bank stmts .50 45.00 1827 B Yackley 7/29/08 40702 Consult-employer .50 45.00 1827 B Yackley 7/17/08 40810 Post audit con-Fund .50 45.00 1827 B Yackley 7/29/08 40714 Exit meeting .25 22.50 1827 B Yackley 7/29/08 40713 call office — field .25 22.50 1827 B Yackley 7/29/08 40704 Classify employees .25 22.50 1827 B Yackley 7/29/08 40701 Review prov records .25 22.50 1827 B Yackley 7/28/08 40316 consult in-house .25 22.50 1827 B Yackley 7/21/08 40317 prep/mail confirm .25 22.50 1827 B Yackley 7/21/08 40313 Calls to employer .25 22.50 1827 B Yackley 7/18/08 40313 Calls to employer .25 22.50 199 C Expenses 8/06/08 99912 Local-Parking;T Yackley 1.35 ________ _________ 19.25 2054.30 BLM325 Legacy Professionals LLP Date: 3/10/09 Job Detail Inquiry Time: 17:28:55 Client: 9425 Chgo RC Carp PRA Job . . .: PR1516 First Carpenter Contrs, Inc. ******** Employee ******** WIP Serv. Total Standard N No. Name Date Code Description Hours Charge C 1827 B Yackley 12/13/07 40805 Prep remarks 1.75 148.75 1029 J Kemperas 12/13/07 40412 Technical Review .50 102.50 1152 C Kogut 10/17/07 40425 Consultation-Inhouse .50 95.00 1827 B Yackley 12/13/07 40801 Prep work papers 1.00 85.00 1827 B Yackley 10/30/07 40711 Review bank stmts 1.00 85.00 1827 B Yackley 12/13/07 40803 Prep report/CD's .75 63.75 1827 B Yackley 10/04/07 40708 Review CD's/register .75 63.75 1827 B Yackley 10/04/07 40706 Verify reported hrs .75 63.75 1029 J Kemperas 9/10/07 40311 Initial file prep .25 51.25 199 C Expenses 10/17/07 99910 Auto — Local Mi Yackley 35.41 1827 B Yackley 12/13/07 40802 Prep report/payroll .50 42.50 1827 B Yackley 12/14/07 40801 Prep work papers .50 42.50 1827 B Yackley 12/14/07 40805 Prep remarks .50 42.50 1827 B Yackley 10/04/07 40705 Rev CR's other Funds .50 42.50 1827 B Yackley 10/04/07 40703 Reconcile wages .50 42.50 1827 B Yackley 10/04/07 40702 Consult-employer .50 42.50 1827 B Yackley 10/30/07 40702 Consult-employer .25 21.25 1827 B Yackley 10/19/07 40702 Consult-employer .25 21.25 1827 B Yackley 10/04/07 40714 Exit meeting .25 21.25 1827 B Yackley 10/04/07 40711 Review bank stmts .25 21.25 1827 B Yackley 10/04/07 40704 Classify employees .25 21.25 1827 B Yackley 10/04/07 40701 Review prov records .25 21.25 1827 B Yackley 9/19/07 40317 prep/mail confirm .25 21.25 1827 B Yackley 9/06/07 40320 print CR's .25 21.25 1827 B Yackley 9/06/07 40320 print CR's .25 21.25 1762 N Nigliazzo 9/04/07 40311 Initial file prep .25 21.25 199 C Expenses 10/17/07 99912 Local-Parking;T Yackley .40 ________ __________ 12.75 1262.06 BLM325 Legacy Professionals LLP Date: 3/10/09 Job Detail Inquiry Time: 17:32:01 Client: 9425 Chgo RC Carp PRA Job . . .: PR1516 First Carpenter Contrs, Inc. ******** Employee ******** WIP Serv. Total Standard N No. Name Date Code Description Hours Charge C 781 J McCord 12/21/07 40404 Report Processing .25 16.25 1152 C Kogut 12/17/07 40401 Audit Preparation .50 95.00 1029 J Kemperas 12/17/07 40412 Technical Review .50 102.50 1827 B Yackley 12/17/07 40807 Post review adjust .25 21.25 ________ __________ 1.50 235.00 BLM325 Legacy Professionals LLP Date: 3/10/09 Job Detail Inquiry Time: 17:29:29 Client: 9425 Chgo RC Carp PRA Job . . .: PR1533 First Carpenter Contractors ******** Employee ******** WIP Serv. Total Standard N No. Name Date Code Description Hours Charge C 1029 J Kemperas 12/13/07 40412 Technical Review .50 102.50 1827 B Yackley 10/04/07 40708 Review CD's/register .75 63.75 1827 B Yackley 10/04/07 40706 Verify reported hrs .75 63.75 199 C Expenses 10/17/07 99910 Auto — Local Mi Yackley 35.41 1827 B Yackley 12/13/07 40803 Prep report/CD's .50 42.50 1827 B Yackley 12/13/07 40802 Prep report/payroll .50 42.50 1827 B Yackley 12/13/07 40801 Prep work papers .50 42.50 1827 B Yackley 11/26/07 40806 Prep rec needed doc .50 42.50 1827 B Yackley 10/16/07 40701 Review prov records .50 42.50 1827 B Yackley 10/04/07 40711 Review bank stmts .50 42.50 1827 B Yackley 10/04/07 40704 Classify employees .50 42.50 1827 B Yackley 10/04/07 40703 Reconcile wages .50 42.50 1827 B Yackley 12/13/07 40805 Prep remarks .50 42.50 1827 B Yackley 12/14/07 40805 Prep remarks .25 21.25 1827 B Yackley 12/14/07 40801 Prep work papers .25 21.25 1827 B Yackley 11/12/07 40701 Review prov records .25 21.25 1827 B Yackley 11/07/07 40313 Calls to employer .25 21.25 1827 B Yackley 10/04/07 40714 Exit meeting .25 21.25 1827 B Yackley 10/04/07 40705 Rev CR's other Funds .25 21.25 1827 B Yackley 10/04/07 40702 Consult-employer .25 21.25 1827 B Yackley 10/04/07 40701 Review prov records .25 21.25 1827 B Yackley 10/03/07 40313 Calls to employer .25 21.25 1827 B Yackley 9/19/07 40313 Calls to employer .25 21.25 1827 B Yackley 9/17/07 40313 Calls to employer .25 21.25 1762 N Nigliazzo 9/05/07 40311 Initial file prep .25 21.25 199 C Expenses 10/17/07 99912 Local-Parking;T Yackley .40 ________ __________ 9.50 903.31 BLM325 Legacy Professionals LLP Date: 3/10/09 Job Detail Inquiry Time: 17:33:46 Client: 9425 Chgo RC Carp PRA Job . . .: PR1533 First Carpenter Contractors ******** Employee ******** WIP Serv. Total Standard N No. Name Date Code Description Hours Charge C 781 J McCord 12/21/07 40404 Report Processing .25 16.25 1827 B Yackley 12/20/07 40807 Post review adjust .25 21.25 1152 C Kogut 12/17/07 40401 Audit Preparation .50 95.00 1029 J Kemperas 12/17/07 40412 Technical Review .50 102.50 1827 B Yackley 12/17/07 40807 Post review adjust .25 21.25 ________ __________ 1.75 256.25 WP610 Legacy Professionals LLP Date: 3/10/09 WPI350 Job Detail Inquiry Time: 17:37:53 Page: 1 Client: 9425 Chgo RC Carp PRA Job . . .: PR1533 First Carpenter Contractors ******** Employee ******** WIP Serv. Total Standard N No. Name Date Code Description Hours Charge C 1845 A Derrick 10/06/08 40733 Doc nonrep emp RC 1.50 135.00 1029 J Kemperas 9/19/08 40807 Post review adjust .25 52.50 1787 C Wilcher 9/19/08 40411 Quality Control Rev .50 57.50 1029 J Kemperas 9/18/08 40412 Technical Review .25 52.50 1827 B Yackley 8/19/08 40805 Prep remarks .25 22.50 1827 B Yackley 8/19/08 40801 Prep work papers .25 22.50 1827 B Yackley 8/18/08 40803 Prep report/CD's .50 45.00 1827 B Yackley 8/18/08 40801 Prep work papers .50 45.00 1827 B Yackley 8/18/08 40312 Database inquiry .50 45.00 1827 B Yackley 8/11/08 40313 Calls to employer .25 22.50 199 C Expenses 8/06/08 99912 Local-Parking;T Yackley 1.20 199 C Expenses 8/06/08 99910 Auto — Local Mi Yackley 39.20 1827 B Yackley 7/28/08 40313 Calls to employer .25 22.50 ________ __________ 5.00 562.90

EXHIBIT B-2

Potential 160 violation Legacy Professionals LLP Reviewed Employer Records Potential 160 Violation Copy Forwarded to Attorney Legacy Professionals LLP Legacy Professionals LLP Legacy Professionals LLP Legacy Professionals LLP SIGNATORY EMPLOYER: PAYROLL Legacy Professionals LLP Legacy Professionals LLP October 2006 Legacy Professionals LLP November 2006 Legacy Professionals LLP May 2007 Andco Kitchens and Baths, Inc. 30.25 Jeremy Bye 21.25 Ben Embry 10.00 Mitroff Group Ltd. 653.75 Nick Polinder 15.00 Legacy Professionals LLP Legacy Professionals LLP Records Reviewed Account Number 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Contact: Gina Bye Address: 677 Fieldcrest Rd. Title: Office Manager Belvidere, IL 61008 Phone: 815-608-2438 Phone: 815-332-5454 Audit Results Associated Account(s) Discrepancy Total Hours 0.00 First Carpenter Contractors, Inc. (50303) Discrepancy Benefit Hours 730.25 Already in Progress Discrepancy Amount $10,574.02 Liquidated Damages $2,114.80 Grand Total $12,688.82 Yes Bank Statements No Cash Disbursement Journals Yes Check Register / Cancelled Checks / Vouchers No Construction Loan Data Yes Contribution Reports to Audited Funds Yes Contribution Reports to All Other Funds Yes Federal Income Tax Returns No General Ledgers Yes Individual Earnings Records No Invoices from Sub-Contractors No Payroll Journals Yes Quarterly Federal Tax Returns (941) Yes Quarterly Unemployment Wage Reports No Miscellaneous Income Payment Reports (1099) No Summary of Information Returns (1096) No Time Cards Yes Transmittal of Income and Tax Statements (W-3) No Vendor List Yes Wage and Tax Statements (W-2) Audit Type: Random Date Reviewed: Reviewer: Discrepancy Summary By Fund Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Contact: Gina Bye Address: 677 Fieldcrest Rd. Title: Office Manager Belvidere, IL 61008 Phone: 815-332-5454 Period Discrepancy Contribution Contributions Fund Ending Hours Rate Due Health Welfare Fund 1/06 to 9/06 0.00 6.76 $0.00 10/06 to 6/07 730.25 7.96 $5,812.79 Fund Totals: 730.25 $5,812.78 Construction Pension Fund 1/06 to 9/06 0.00 3.41 $0.00 10/06 to 6/07 730.25 3.91 $2,855.28 Fund Totals: 730.25 $2,855.28 Annuity 1/06 to 9/06 0.00 1.90 $0.00 10/06 to 6/07 730.25 2.00 $1,460.50 Fund Totals: 730.25 $1,460.50 Apprentice Program 1/06 to 9/06 0.00 0.49 $0.00 10/06 to 6/07 730.25 0.49 $357.82 Fund Totals: 730.25 $357.82 Discrepancy Summary By Fund Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Contact: Gina Bye Address: 677 Fieldcrest Rd. Title: Office Manager Belvidere, IL 61008 Phone: 815-332-5454 Period Discrepancy Contribution Contributions Fund Ending Hours Rate Due Intl. Fund 1/06 to 9/06 0.00 0.06 $0.00 10/06 to 6/07 730.25 0.06 $43.82 Fund Totals: 730.25 $43.82 Labor/Management Education 1/06 to 9/06 0.00 0.02 $0.00 10/06 to 6/07 730.25 0.02 $14.61 Fund Totals: 730.25 $14.61 IND ADV / M.I.A.F. 1/06 to 9/06 0.00 0.04 $0.00 10/06 to 6/07 730.25 0.04 $29.21 Fund Totals: 730.25 $29.21 Sub-Total All Funds $10,574.02 Liquidated Damages $2,114.80 Total Amount Due to All Funds $12,688.82 Discrepancy Summary By Month Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Contact: Gina Bye Address: 677 Fieldcrest Rd. Title: Office Manager Belvidere, IL 61008 Phone: 815-332-5454 Page: 1 of 6 Discrepancy Discrepancy Contribution Discrepancy Reporting Period Total Hours Benefit Hours Rate Amount October 2006 0.00 46.25 14.48 $669.70 November 2006 0.00 653.75 14.48 $9,466.30 May 2007 0.00 30.25 14.48 $438.02 Total Benefit Discrepancy Amount $10,574.02 Hours 0.00 Hours 730.25 Liquidated Damages $2,114.80 Total Amount Due $12,688.82 Discrepancy Summary By Error Type Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Contact: Gina Bye Address: 677 Fieldcrest Rd. Title: Office Manager Belvidere, IL 61008 Phone: 815-332-5454 Page: 2 of 6 Code Description Dollar Amount CD1 Non-Signatory Subcontractor 100% Labor Factor $10,574.02 Sub-Total Discrepancies From All Listed Codes $10,574.02 Liquidated Damages $2,114.80 Total Amount Due $12,688.82 Liquidated Damages Schedule Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Contact: Gina Bye Address: 677 Fieldcrest Rd. Title: Office Manager Belvidere, IL 61008 Phone: 815-332-5454 Page: 3 of 6 Contributions Compounding Calculating Total Liquidated Reporting Period Due Periods Percentage Damages Owed October 2006 669.70 21.00 20.00% 133.94 November 2006 9,466.30 20.00 20.00% 1,893.26 May 2007 438.02 14.00 20.00% 87.60 Total Damages this Schedule 2,114.80 Total Discrepancies $10,574.02 20% of Discrepancies 2,114.80 Assessed Damages $2,114.80 Monthly Detail Report Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Month: Address: 677 Fieldcrest Rd. Belvidere, IL 61008 Page #: 4 of 6 Phone: 815-332-5454 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee Name Error Hours Hours W/E W/E W/E W/E W/E Total Capped Hour Hour Number Code Reported Reported 6-Oct 13-Oct 20-Oct 27-Oct Hours Hours Difference Difference 2 Bye, Jeremy CD1 0.00 0.00 0.00 21.25 0.00 0.00 21.25 21.25 0.00 21.25 3 Embry, Ben CD1 0.00 0.00 0.00 10.00 0.00 0.00 10.00 10.00 0.00 10.00 5 Polinder, Nick CD1 0.00 0.00 0.00 15.00 0.00 0.00 15.00 15.00 0.00 15.00 Total 0.00 46.25 0.00 0.00 0.00 46.25 0.00 46.25 Total Items Listed in this Period: 3.00 Monthly Detail Report Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Month: Address: 677 Fieldcrest Rd. Belvidere, IL 61008 Page #: 5 of 6 Phone: 815-332-5454 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee Name Error Hours Hours W/E W/E W/E W/E W/E Total Capped Hour Hour Number Code Reported Reported 1-Nov 8-Nov 15-Nov 22-Nov 29-Nov Hours Hours Difference Difference 4 Mitroff Group, Ltd. CD1 0.00 0.00 0.00 653.75 0.00 0.00 0.00 653.75 653.75 0.00 653.75 Total 0.00 653.75 0.00 0.00 0.00 653.75 0.00 653.75 Total Items Listed in this Period: 1.00 Monthly Detail Report Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Month: Address: 677 Fieldcrest Rd. Belvidere, IL 61008 Page #: 6 of 6 Phone: 815-332-5454 Total Benefit * * * * * * Actual Hours Per Week * * * * * * Total Benefit Reference Employee Name Error Hours Hours W/E W/E W/E W/E W/E Total Capped Hour Hour Number Code Reported Reported 2-May 9-May 16-May 23-May 30-May Hours Hours Difference Difference 1 Andco Kitchens and Bath. . . CD1 0.00 0.00 30.25 0.00 0.00 0.00 0.00 30.25 30.25 0.00 30.25 Total 30.25 0.00 0.00 0.00 0.00 30.25 0.00 30.25 Total Items Listed in this Period: 1.00 Check Prevailing Hours Date Amount Comment Labor Amount Wage Scale Labor / Rate 05/02/07 1101.37 Labor Factor 100% 1101.37 36.52 30.25 Totals Check Prevailing Hours Date Amount Comment Labor Amount Wage Scale Labor / Rate 10/13/06 490.00 Labor Factor 100% 490.00 22.96 21.25 Totals Check Prevailing Hours Date Amount Comment Labor Amount Wage Scale Labor / Rate 10/13/06 228.00 Labor Factor 100% 228.00 22.96 10.00 Totals Check Prevailing Hours Date Amount Comment Labor Amount Wage Scale Labor / Rate 11/06/06 23876.00 Labor Factor 100% 23876.00 36.52 653.75 Totals Check Prevailing Hours Date Amount Comment Labor Amount Wage Scale Labor / Rate 10/13/06 344.00 Labor Factor 100% 344.00 22.96 15.00 Totals Non-Signatory Sub-Contractors Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Contact: Gina Bye Address: 677 Fieldcrest Rd. Title: Office Manager Belvidere, IL 61008 Phone: 815-332-5454 1 2 3 Andco Kitchens and Baths, Inc. Bye, Jeremy Embry, Benjamin L. 2241 15th Street 302 Scarlet Oak Dr. 7572 N. Cherryvale Apt. 102 Rockford, IL 61104 Poplar Grove, IL 61065 Cherry Valley, IL 61016 Phone: 815-398-1550 pick-up/scrapping pick-up/scrapping No invoice provided $22.96 $22.96 4 5 Mitroff Group Ltd. Polinder, Nick 2430 South Arlington Heights Rd. ADDRESS UNKNOWN Suite 103 Arlington Heights, IL 60005 pick-up/scrapping No invoice provided $22.96 Potential 160 Rule Persons Account Number: 20658 Audit Period: January 1, 2006 — June 30, 2007 Employer: First Carpenter Contractors, Inc. Contact: Gina Bye Address: 677 Fieldcrest Rd. Title: Office Manager Belvidere, IL 61008 Phone: 815-332-5454 347-62-6424 Cordray, David E. 10005 Spring Rd. Garden Prairie, IL 61038 50% Owner, President, Carpenter Works with tools Months not at 160 hours: March 2007 — no hours reported April 2007 — no hours reported May 2007 — no hours reported June 2007 — no hours reported

EXHIBIT C

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION CHICAGO REGIONAL COUNCIL OF ) CARPENTERS PENSION FUND, et al., ) ) Plaintiffs, ) 08 C 3439 v. ) ) Judge Zagel FIRST CARPENTER CONTRACTORS, INC., ) et al., ) Magistrate Schenkier ) Defendant. )

DECLARATION OF KEVIN P. MCJESSY

I, Kevin P. McJessy, hereby declare, under penalty of perjury pursuant to the laws of the United States, as follows:

1. I am one of the attorneys representing the Chicago Regional Council of Carpenters Pension Fund ("Pension Fund"), the Chicago Regional Council of Carpenters Welfare Fund ("Welfare Fund"), the Chicago and Northeast Illinois Regional Council of Carpenter Apprentice and Trainee Program ("Trainee Fund"), and the Labor/Management Union Carpentry Cooperation Promotion Fund ("Labor/Management Fund") (collectively "the Trust Funds") in the above-captioned lawsuit ("Lawsuit") against FIRST CARPENTER CONTRACTORS, INC. and DAVID CORDRAY ("Defendants").

2. I have been licensed to practice law in the State of Illinois and the United States District Court for the Northern District of Illinois since 1995. I am an attorney with McJessy, Ching Thompson, LLC ("MC T").

3. As part of my practice, I handle claims under ERISA. I personally represented the Trust Funds in this Lawsuit. I have represented the Trust Funds in this Lawsuit since its inception.

4. The Trust Funds have incurred $1,716.40 in fees and expenses to compel Defendants to comply with its obligations under the terms of the Collective Bargaining Agreement and applicable trust agreements. A redacted copy of the billing statement from MC T from the inception of this lawsuit to the present, redacted to protect privileged communications, is attached as Exhibit C-1.

a) Fees. The Trust Funds have collectively incurred fees totaling $1,216.00 for 7.6 hours of attorney services. The hourly rate for attorneys at MC T for ERISA litigation for the Trust Funds is $160 per hour. The Trust Funds have collectively incurred fees totaling $78.00 for 1.3 hours of paralegal time. The hourly rate for paralegals at MC T for ERISA litigation for the Trust Funds is $60 per hour. The Trust Funds incurred these fees in connection with efforts to obtain Defendant's compliance with the terms of the Collective Bargaining Agreement and Trust Agreements.

b) Costs. The Trust Funds incurred $422.40 in expenses for court costs, process servers, postage and photocopy charges.

5. The attorneys' fees, paralegal fees and costs charged to the Trust Funds in this matter are consistent with MC T's regular charges for services to the Trust Funds on similar matters.

6. I have personal knowledge of the matters stated in this affidavit and could testify competently to them.

FURTHER AFFIANT SAYETH NOT.

______________________________

Kevin P. McJessy

EXHIBIT C-1

Date Received From/Paid To Chq# |----- General -----| Bld | ---------- Trust Activity ----------| Entry # Explanation Rec# Rcpts Disbs Fees Inv# Acc Ropts Disbs Balance 1000 Chicago Regional Council of Carpenters 0109-FIRS First Carpenter Contractors, Inc. Resp Lawyer: KM Date Received From/Paid To Chq# |----- General -----| Bld | ---------- Trust Activity ----------| Entry # Explanation Rec# Rcpts Disbs Fees Inv# Acc Ropts Disbs Balance

Mar 6/2009 McJessy, Ching Thompson, LLC Client Ledger ALL DATES Jun 6/2008 Lawyer: ATT 1.00 Hrs X 160.00 32330 Drafted complaint; reviewed 160.00 2549 audit referral materials as necessary to prepare complaint. Jun 6/2008 Lawyer: SK 0.40 Hrs X 60.00 32684 Initial review of audit 24.00 2549 referral file; online search of Illinois Secretary of State for registered agent information for summonses; prepared summons to First Carpenter and D. Cordray, appearance and civil cover sheet. Jun 9/2008 Lawyer: KM 0.70 Hrs X 160.00 32349 Edited and revised complaint 112.00 2549 and reviewed audit file materials as necessary to confirm allegations and information for complaint; final review and approval of summons, civil cover and filings. Jun 16/2008 Lawyer: SK 0.60 Hrs X 60.00 31547 Filed complaint, summonses, 36.00 2549 appearance and civil cover sheet electronically with court; confer with Stewart and Associates re: service of same; prepared correspondence to Stewart and Associates forwarding documents for service; updated open file report to add court information. Jun 16/2008 Lawyer: KM 0.50 Hrs X 160.00 31560 Final review and edits to 80.00 2549 complaint; reviewed audit referral materials to ensure accuracy of allegations. Jun 16/2008 Expense Recovery 32212 Postage Recovery 00130 0.93 2549 Jun 30/2008 Expense Recovery 32186 Photocopy Recovery 00129 2.28 2549 Jul 11/2008 Lawyer: SK 0.30 Hrs X 60.00 32312 Reviewed affidavits of service 18.00 2611 upon First Carpenter Contractors and D. Cordray; filed affidavits of service electronically with court. Jul 15/2008 Billing on Invoice 2549 32709 FEES 412.00 DISBS 0.00 2549 3.21 Jul 17/2008 Lawyer: KM 0.60 Hrs X 160.00 33660 Telephone call from D. Cordray 96.00 2611 re: consent to audit and information to contact auditor; prepared correspondence to C. Kogut re: information to schedule audit; confer with B. Yackley re: arrangements for audit; prepared correspondence to B. Yackley and N. Lagalo re: forwarding information for audit. Jul 18/2008 Capital One Services 32821 Filing Fee — 2574 350.00 2611 Jul 21/2008 Lawyer: KM 0.10 Hrs X 160.00 32849 Reviewed correspondence from B. 16.00 2611 Yackley re: status of audit. Jul 28/2008 Chicago Regional Council of Carpe 32900 PMT — 00584 415.21 Jul 28/2008 Stewart and Associates 32930 Process Server recovery — First 2583 40.00 2611 Carpenter Contractors Jul 28/2008 Stewart and Associates 32931 Process Server recovery — David 2583 20.00 2611 Cordray Aug 14/2008 Lawyer: KM 0.20 Hrs X 160.00 34172 Prepared correspondence to B. 32.00 2678 Yaxkley re: inquiry on status of audit; reviewed correspondence from B. Yackley re: summary of audit status and recent communications with D. Cordray regarding K. Bye. Aug 15/2008 Lawyer: KM 0.10 Hrs X 160.00 34181 Reviewed correspondence from B. 16.00 2678 Yackley re: audit report to be produced within the next few days. Aug 20/2008 Billing on Invoice 2611 33682 FEES 130.00 DISBS 0.00 2611 410.00 Aug 21/2008 Lawyer: KM 0.10 Hrs X 160.00 33687 Reviewed correspondence from B. 16.00 2678 Yackley re: audit report should be done this week. Sep 3/2008 Chicago Regional Council of Carpe 33929 PMT — 00596 540.00 Sep 15/2008 Billing on Invoice 2678 34419 FEES 64.00 0.00 2678 Oct 17/2008 Billing on Invoice 2768 35097 0.00 2768 Oct 20/2008 Chicago Regional Council of Carpe 35116 PMT — 00625 64.00 Oct 23/2008 Lawyer: KM 1.50 Hrs X 160.00 35739 Reviewed audit report and 240.00 2840 referral file materials; telephone call with N. Lagalo re: _____ _____; prepared correspondence to B. Yackley re: seeking audit fees; reviewed correspondence from C. Kogut re: forwarding audit fees; prepared correspondence to D. Cordray re: forwarding audit report; telephone call to N. Lagalo re: _____ _____ _____ Oct 24/2008 Expense Recovery 35287 Postage Recovery 00137 1.51 2840 Oct 24/2008 Lawyer: KM 0.40 Hrs X 160.00 35740 Reviewed correspondence from N. 64.00 2840 Lagalo re: _____ _____ revised letter to First Carpentry to fill in missing information; Oct 31/2008 Expense Recovery 35294 Photocopy Recovery 00138 5.76 2840 Nov 21/2008 Billing on Invoice 2840 36912 FEES 304.00 DISBS 0.00 2840 7.27 Dec 22/2008 Chicago Regional Council of Carpe 36920 PMT — 00652 311.27 Jan 8/2009 Lawyer: KM 0.10 Hrs X 160.00 37881 Reviewed ECF court order of 16.00 2952 Judge Zagel re: set hearing date. Feb 13/2009 Lawyer: KM 0.20 Hrs X 160.00 38453 Telephone call with N. Lagalo 32.00 re: _____ _____ _____ Feb 17/2009 Billing on Invoice 2952 38155 FEES 16.00 0.00 2952 Feb 27/2009 Expense Recovery 38346 Photocopy Recovery 00146 1.92 Mar 6/2009 Lawyer: KM 2.10 Hrs X 160.00 38456 Prepared affidavit of J. Libby; 336.00 prepared affidavit of C. Toblesky; prepared affidavit of K. McJessy, reviewed file materials as necessary to prepare declarations; prepared motion for entry of judgment; prepared draft order entering judgment; prepared correspondence to N. Lagalo re: _____ reviewed correspondence from N. Lagalo re: _____ _____ assembled exhibits for affidavits; telephone call to C. Toblesky re: request for documentation supporting audit fees. |------------- UNBILLED -----------| |---------------------- BILLED ------------| |---- BALANCES ----| TOTALS CHE + RECOV + FEES = TOTAL DISBS + FEES + TAX — RECEIPTS = A/R TRUST PERIOD 0.00 1.92 368.00 369.92 420.48 926.00 0.00 1330.48 16.00 0.00 END DATE 0.00 1.92 368.00 369.92 420.48 926.00 0.00 1330.48 16.00 0.00 |------------- UNBILLED -----------| |-------------------------- BILLED --------| |---- BALANCES ----| Mar 6/2009 McJessy, Ching Thompson, LLC Client Ledger ALL DATES FIRM TOTAL CHE + RECOV + FEES = TOTAL DISBS + FEES + TAX — RECEIPTS = A/R TRUST PERIOD 0.00 1.92 368.00 369.92 420.48 926.00 0.00 1330.48 16.00 0.00 END DATE 0.00 1.92 368.00 369.92 420.48 926.00 0.00 1330.48 16.00 0.00 REPORT SELECTIONS — Client Ledger Layout Template Default Advanced Search Filter None Requested by ADMIN Finished Friday, March 06, 2009 at 05:16:34 PM Ver 9.31a Matters 0109-FIRS Clients All Major Clients All Client Intro Lawyer All Responsible Lawyer All Assigned Lawyer All Type of Law All Select From Active, Inactive, Archived Matters Matters Sort by Default New Page for Each Lawyer No New Page for Each Matter No No Activity Date Dec 31/2199 Firm Totals Only No Totals Only No Entries Shown — Billed Only No Entries Shown — Disbursements Yes Entries Shown — Receipts Yes Entries Shown — Time or Fees Yes Entries Shown — Trust Yes Incl. Matters with Retainer Bal No Incl. Matters with Neg Unbld Disb No Trust Account All Working Lawyer All Include Corrected Entries No Show Check # on Paid Payables No Show Client Address No Consolidate Payments No Show Trust Summary by Account No Show Interest No Interest Up To Mar 6/2009 Show Invoices that Payments Were Applied to No

EXHIBIT D

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION CHICAGO REGIONAL COUNCIL OF ) CARPENTERS PENSION FUND, et al., ) ) Case No. 08 C 3439 Plaintiffs, ) v. ) Judge Zagel ) FIRST CARPENTER CONTRACTORS, INC., ) Magistrate Schenkier et al., ) Defendants. )

ORDER

On motion of the Chicago Regional Council of Carpenters Pension Fund et al. ("Trust Funds") and pursuant to Federal Rules of Civil Procedure 54, 55 and 58, a judgment is hereby entered in favor of the Trust Funds and against defendants First Carpenter Contractors, Inc. and David Cordray ("Defendants") in the amount of $19,445.78 as follows:

A. $10,574.02 in unpaid contributions pursuant to the audit;

B. $3,333.25 for auditor's fees incurred by the Trust Funds to complete the audit of Defendants' books and records;

C. $1,707.31 in interest under ERISA on the amount that is due;

D. $2,114.80 in liquidated damages; and

E. $1,716.40 in reasonable attorneys' fees and costs the Trust Funds incurred in this action pursuant to 29 U.S.C. § 1132(g)(1) and/or § 1132(g)(2)(D).

Plaintiff Trust Funds are also awarded reasonable attorney' fees and costs incurred by the Trust Funds in enforcing this order, and such other relief as this Court deems appropriate.

____________ _____________________________________ Date Judge Zagel