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<p class="MsoNormal">Steve,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">First and foremost, I deeply regret and apologize for the experience you’ve had with Erik. It has recently become clear to us that what you’ve experienced is not just a one-off occurrence and will result in significant consequences for
him. That alone, however, obviously doesn’t fix your situation. We will perform the requested work at no additional cost and cover any penalties that may result which we are unsuccessful in getting abated. If you are satisfied with the work performed and the
result achieved, we would ask that you pay that outstanding invoice, but it is entirely up to your discretion and we’ll respect your decision either way.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I have cc’d our Director of Tax, Troy Constance, to spearhead the tax work to be done. Additionally, I’ve cc’d our Director of Client Accounting Services, KC Eames. While we weren’t engaged to provide bookkeeping/accounting services, we
will certainly take a look at the financials to make sure they appear to be in good shape for purposes of filing/amending the tax returns.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><a id="OWAAM4A3638B15ED84C8CB2C8969ACD2943DA" href="mailto:troy@darkhorse.cpa"><span style="font-family:"Calibri",sans-serif;text-decoration:none">@Troy Constance</span></a> – please reply to this email at your earliest convenience to setup
a time to speak with Steve to get up to speed on the details of Open Research Institute’s situation.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Last, based on this work and an understanding of your go-forward situation, we will provide you with a quote for future services should you be satisfied with the work performed and have confidence in the successor CPA.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I’d like to reiterate my sincere apologies and regret for the frustration and headache caused by this situation but assure you that we will make this right.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks,<o:p></o:p></p>
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<p class="MsoNormal" style="mso-line-height-alt:0pt"><a href="https://g.page/r/CXeIFegaDijLEAI/review"><span style="text-decoration:none"><img border="0" width="161" height="54" style="width:1.6785in;height:.5654in" id="Picture_x0020_14" src="cid:image014.jpg@01DA2125.7BB1FE20"></span></a><o:p></o:p></p>
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<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> Steve Conklin <steve@conklinhouse.com> <br>
<b>Sent:</b> Friday, November 24, 2023 1:57 PM<br>
<b>To:</b> Chase Birky <chase@darkhorse.cpa>; Max Fritz <max@darkhorse.cpa>; chris@harveyesq.com; Michelle Thompson <mountain.michelle@gmail.com>; board@lists.openresearch.institute<br>
<b>Subject:</b> [External] Incompetence, leading to problems with our nonprofit tax filing for 2022<o:p></o:p></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">Chase, Max, and Fritz,<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<div>
<p class="MsoNormal">I am the CFO of the California nonprofit Open Research Institute (ORI). We engaged Erik Hegstad from Dark Horse for both our 2021 and 2022 tax filings.<o:p></o:p></p>
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<div>
<p class="MsoNormal"><o:p> </o:p></p>
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<div>
<p class="MsoNormal">We're happy to set up a call next week, to include me and the CEO of ORI, in order to talk about this.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<div>
<p class="MsoNormal">We have had multiple problems with Erik, with the end result that our 2022 filing was filed this month after an extension, and contains errors. I did sign the forms, and have responsibility for that, but at the time we were hours away from
the deadline.<o:p></o:p></p>
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<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">I'll leave the details and specific dates out of this email, but there is an email trail backing this up.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<div>
<p class="MsoNormal">The issues we've had go back more than six months. We reached out to Erik several times to prepare our 990 and he was unresponsive. I looked at preparing the 990EZ myself for the org, but when I looked at the 2021 form, I wasn't able to
figure out where Erik had gotten our starting and ending balances from - he had access to our Quickbooks Online in order to prepare that 2021 990.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<div>
<p class="MsoNormal">I engaged with Erik again, and he was still mostly unresponsive. I filed for an extension, and we continued to try to engage with Erik to review 2021 and prepare 2022. Finally, days before the Nov 15th deadline and after we said we'd take
our business elsewhere, Erik responded and said he'd have it done in time. Then, he was unresponsive until the deadline arrived. With hours to spare, the form was done and I signed it. I don't know whether it was filed.<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">In reviewing the 990 that was just filed, we found errors in the description of the programs we administer. It was a cut and paste from last year, and is not accurate. In addition, I still have doubts about the accuracy of the amounts which
were entered based on access to our Quickbooks Online accounting information.<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">At this point, I think that the only conscientious path forward for ORI is for us to perform an audit including the last two years of returns, and see where that leads us. <o:p></o:p></p>
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<div>
<p class="MsoNormal"><o:p> </o:p></p>
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<div>
<p class="MsoNormal">Is Dark Horse willing to provide us with a different accountant at no cost to make this right? We would expect the work to include:<o:p></o:p></p>
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<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:47.25pt;text-indent:-.25in;mso-list:l0 level1 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>A complete review of our books and filings for 2021 and 2022, including specific questions we have about some items in that filing, as well as any other errors that are discovered.<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:47.25pt;text-indent:-.25in;mso-list:l0 level1 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Filing amended forms for those years<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:47.25pt;text-indent:-.25in;mso-list:l0 level1 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>A written report of the findings and actions<o:p></o:p></p>
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</span></span></span><![endif]>Payment of any penalties any interest resulting from errors in past years<o:p></o:p></p>
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<p class="MsoNormal">If Dark Horse is not willing to provide this service, we will hire another recommended nonprofit accounting firm, and then act upon the results of that.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">In any case, we have an outstanding invoice for the services for the 2022 form 990, But given the incompetence of the work performed, we ask that you cancel that invoice with a credit note.<o:p></o:p></p>
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<div>
<p class="MsoNormal"><o:p> </o:p></p>
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<div>
<p class="MsoNormal">Steve Conklin<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">CFO, Open Research Institute<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p> <o:p></o:p></p>
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