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IN THE UNITED STATES BANKRUPTCY COURT FOR THE …€¦ · like all other similarly-situated general...

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF INDIANA INDIANAPOLIS DIVISION In re: USA GYMNASTICS, 1 Debtor. Chapter 11 Case No. 18-09108-RLM-11 OMNIBUS REPLY IN SUPPORT OF DEBTOR’S SECOND OMNIBUS OBJECTION TO MISCLASSIFIED PRIORITY CLAIMS AND NOTICE OF RESPONSE DEADLINE USA Gymnastics, as debtor and debtor in possession in the above-captioned chapter 11 case (the “Debtor” or “USAG”), files its reply (the “Reply”) to the response filed by Robin Smith [Dkt. 694], and the responses filed by Cynthia Morano [Dkts. 695 & 696] (together, the Responses”), to the Debtor’s Second Omnibus Objection To Misclassified Priority Claims And Notice Of Response Deadline [Dkt. 628] (the “Objection”). REPLY USAG’s creditors filed 85 claims arising from services they provided at pre-petition gymnastics training camps, primarily seeking expense reimbursements and honorariums. Of these claims, 48 were filed as general unsecured claims and 37 were filed as priority wage claims. USAG objected to 30 priority claims on the basis that the claim holders were not employees and therefore, the claims were not entitled to priority. Only two claim holders—Robin Smith and Cynthia Morano—opposed this reclassification. [See Dkts. 694, 695, & 696.] As set forth in the Objection, neither Ms. Smith nor Ms. Morano, both of whom seek priority status under section 507(a)(4), were employees of the Debtor, and as such neither fit within section 507(a)(4)(A)’s 1 The last four digits of the Debtor’s federal tax identification number are 7871. The location of the Debtor’s principal office is 130 E. Washington Street, Suite 700, Indianapolis, Indiana 46204. Case 18-09108-RLM-11 Doc 709 Filed 08/12/19 EOD 08/12/19 15:48:12 Pg 1 of 3
Transcript
Page 1: IN THE UNITED STATES BANKRUPTCY COURT FOR THE …€¦ · like all other similarly-situated general unsecured creditors in the Debtor’s plan. For each of the reasons set forth in

IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF INDIANA

INDIANAPOLIS DIVISION

In re:

USA GYMNASTICS,1

Debtor.

Chapter 11 Case No. 18-09108-RLM-11

OMNIBUS REPLY IN SUPPORT OF DEBTOR’S SECOND OMNIBUS OBJECTION TO MISCLASSIFIED PRIORITY CLAIMS AND NOTICE OF RESPONSE DEADLINE

USA Gymnastics, as debtor and debtor in possession in the above-captioned chapter 11

case (the “Debtor” or “USAG”), files its reply (the “Reply”) to the response filed by Robin Smith

[Dkt. 694], and the responses filed by Cynthia Morano [Dkts. 695 & 696] (together, the

“Responses”), to the Debtor’s Second Omnibus Objection To Misclassified Priority Claims And

Notice Of Response Deadline [Dkt. 628] (the “Objection”).

REPLY

USAG’s creditors filed 85 claims arising from services they provided at pre-petition

gymnastics training camps, primarily seeking expense reimbursements and honorariums. Of these

claims, 48 were filed as general unsecured claims and 37 were filed as priority wage claims.

USAG objected to 30 priority claims on the basis that the claim holders were not employees and

therefore, the claims were not entitled to priority. Only two claim holders—Robin Smith and

Cynthia Morano—opposed this reclassification. [See Dkts. 694, 695, & 696.] As set forth in the

Objection, neither Ms. Smith nor Ms. Morano, both of whom seek priority status under section

507(a)(4), were employees of the Debtor, and as such neither fit within section 507(a)(4)(A)’s

1 The last four digits of the Debtor’s federal tax identification number are 7871. The location of the Debtor’s

principal office is 130 E. Washington Street, Suite 700, Indianapolis, Indiana 46204.

Case 18-09108-RLM-11 Doc 709 Filed 08/12/19 EOD 08/12/19 15:48:12 Pg 1 of 3

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2

priority for wages, salaries, or commissions. (See Claims 24 (Smith), 44 (Morano), and 45

(Morano) (Exhibits A-C hereto)). Nothing in the Responses changes this conclusion.

Ms. Smith’s and Ms. Morano’s claims relate to expenses they incurred as athlete

chaperones for the Debtor. The Debtor objected to the classification of Ms. Smith’s and Ms.

Morano’s claims because those claims do not “tightly” fit within section 507(a)(4)(A)’s priority

for wages, salaries, or commissions. Howard Delivery Serv., Inc. v. Zurich Am. Ins. Co., 547 U.S.

651, 667 (2006). The purpose of this wage priority is “to enable employees displaced by

bankruptcy to secure, with some promptness, the money directly due to them in back wages, and

thus to alleviate in some degree the hardship that unemployment usually brings to workers and

their families.” In re Viva Vista Ventures, Inc., No. 09-32313, 2010 WL 3366408, at *3 (Bankr.

N.D. Ohio Aug. 23, 2010) (quoting U.S. v. Embassy Restaurant, Inc., 359 U.S. 29, 32 (1959)).

Courts have therefore refused to grant wage priority to individuals who had a “mere contractual

relationship” with a debtor, and who were not a debtor’s employees. In re Tropicana

Entertainment, LLC, No. 08-10856 (KJC), 2015 WL 6112064, at *7 n.12 (Bankr. D. Del. Oct. 14,

2015); see also In re Eco-Smart, Inc. No. 15-BK-27139-RK, 2015 WL 9274245, at *6-9 (Bankr.

C.D. Cal. Dec. 18, 2015); In re Grant Indus. Inc., 133 B.R. 514 (Bankr. W.D. Mo. 1991); In re

St. Joseph’s Hosp., 126 B.R. 37 (Bankr. E.D. Pa. 1991). Here, Ms. Smith and Ms. Morano had a

mere contractual relationship with USAG, just like other non-employee, non-priority creditors who

provided services at USAG events. They did not work at USAG on a day-to-day basis and did not

rely on USAG for their livelihoods. Because there was no “employer-employee relationship”

between USAG and Ms. Smith and Ms. Morano, their claims are not entitled to priority under

section 507(a)(4)(A). In re St. Joseph’s Hosp., 126 B.R. at 43.

In their Responses, Ms. Smith and Ms. Morano do not claim to be employees. They also

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3

do not cite any authority to support their contention that as non-employees they can claim priority

under section 507(a)(4). Instead, they argue that they provided services to the Debtor and should

be paid. While the Debtor appreciates Ms. Smith’s and Ms. Morano’s contributions, it also has an

obligation to review the claims against the estate and treat all similarly-situated creditors the same.

By requesting the reclassification of Ms. Smith and Ms. Morano’s claims, USAG is not seeking to

disallow their claims. Ms. Smith and Ms. Morano will still hold general unsecured claims (in

amounts consistent with the Debtor’s schedules, see Dkt. 242, at 42-43, 150)), and will be treated

like all other similarly-situated general unsecured creditors in the Debtor’s plan.

For each of the reasons set forth in the Objection and in this Reply, USAG respectfully

requests that the Court sustain the Objection and enter the order substantially in the form attached

to the Objection as Exhibit B, reclassifying (but not disallowing) the priority claims subject to the

Objection and granting such other relief as may be just.2

Dated: August 12, 2019 Respectfully submitted,

JENNER & BLOCK LLP

By: /s/ Catherine Steege

Catherine L. Steege (admitted pro hac vice) Dean N. Panos (admitted pro hac vice) Melissa M. Root (#24230-49) 353 N. Clark Street Chicago, Illinois 60654 (312) 222-9350 [email protected] [email protected] [email protected] Counsel for the Debtor

2 The Debtor objected to two of Ms. Morano’s claims—Claim Nos. 179 and 180—on the basis that those

claims are duplicative of her earlier filed Claim 44. [See Dkt. 624.] Ms. Morano’s responses are limited to the Objection filed to Claims 44 and 45. She did not respond to the duplicate claims objection.

Case 18-09108-RLM-11 Doc 709 Filed 08/12/19 EOD 08/12/19 15:48:12 Pg 3 of 3

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I,

EXHIBIT A

Claim No. 24 (Smith)

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Debtor: USA Gymnastics

UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF INDIANA

Case Number; I8-09108

FILEDClaim No. 24

December 26, 2018By Omni Claims Agent

For U.S, Bankruptcy Court Southern District of Indiana

Official Form 410Proof of Claim 04/16

Read the instructions before filling out this form. This form is for making a claim for payment in a bankruptcy case. Do not use this form to make a request for payment of an administrative expense. Make such a request according to 11 U.S.C. § 503.

Filers must leave out or redact information that is entitled to privacy on this form or on any attached documents. Attach redacted copies of any documents that support the claim, such as promissory notes, purchase orders, invoices, itemized statements of running accounts, contracts, judgments, mortgages, and < security agreements. Do not send original documents; they may be destroyed after scanning. If the documents are not available, explain in an attachment.

A person who files a fraudulent claim could be fined up to $500,000, imprisoned for up to 5 years, or both. 18 U.S.C. §§ 152, 157, and 3571.

Fill in all the information about the claim as of the date the case was filed. That date is on the notice of bankruptcy (Form 309) that you received.

Carefully read instructions included with this Proof of Claim before completing.

^Ijdentify^he^Clai^Parti

Robin Ann Smith1. Who is the current creditor?Name of the current creditor (the person or entity to be paid for this claim)

Other names the creditor used with the debtor

15 No□ Yes From whom?

2. Has this claim been acquired from someone else?

Where should payments to the creditor be sent? (if different)

Where should notices to the creditor be sent?3. Where should notices and payments to the creditor be sent? Robin Ann Smith

Federal Rule of Bankruptcy Procedure (FRBP) 2002(g)

Name

Number Street

Contact PhoneContact Phone

Contact emailContact email

Uniform claim identifier for electronic payments in chapter 13 (if you use one)

5 No □ Yes

4. Does this claim amend one already filed? Filed OnClaim Number on court claims registry (if known)

MM / DD/YYYY

5. Do you know if anyone else has filed a proof of claim for this claim?

5 No □ Yes Who made the earlier filing?

Proof of ClaimOfficial Form 410

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^ Give Information About the Claim as of the Date the Case Was FiledPart 2;

6. Do you have any number you use to identify the debtor? □ No

9108|X] Yes Last 4 digits of the debtor's account or any number you use to identify the debtor:

$2,339.607. How much is the claim? $ Does this amount include interest or other charges?□ No H Yes Attach statement itemizing interest, fees, expenses, or other

charges required by Bankruptcy Ruie 3001(c)(2)(A).

8. What is the basis of the claim?

Examples: Goods sold, money loaned, lease, services performed, personal injury or wrongful death, or credit card. Attach redacted copies of any documents supporting the claim required by Bankruptcy Rule 3001(c).

Limit disclosing information that is entitled to privacy, such as health care information Chaperone athlete camps in Nov and Dec. 2018, respectively

9. Is all or part of the claim No secured? □ Yes The claim is secured by a lien on property

Nature of property:

□ Real Estate If the claim is secured by the debtor's principal residence, file a Mortgage Proof of Claim Attachment (Official Form 410-A) with this Proof of Claim

□ Motor Vehicle

□ Other Describe:

Basis for perfection: _ __ _____________________________ ________________Attach redacted copies of documents, if any, that show evidence of perfection of a security interest (for example, a mortgage, lien, certificate of title, financing statement, or other document that shows the lien has been filed or recorded.

Value of Property:

Amount of the claim that is secured:

Amount of the claim that is unsecured: $ (The sum of the secured and unsecured amounts should match the amount in line 7).

Amount necessary to cure any default as of the date of the petition: $

Annual Interest Rate: (when case was filed)

H Fixed □ Variable

%

H No□ Yes Amount necessary to cure any default as of the date of the petition.

10. Is this claim based on a lease?

11. Is this claim subject to a H No right of setoff? □ Yes Identify the property:

12. Is this claim for the value |X] Noof goods received by the □ Yes Amount of 503(b)(9) Claim: * debtor 20 days before the commencement date of this case (11 U.S.C.§503{b)(9)).?

Official Form 410 Proof of Claim

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□ No13. Is all or part of the claim entitled to priority under 11 U.S.C. § 507(a)?

Amount entitied to priorityH Yes Check all that apply

□ Domestic support obligations (including alimony and child support) under 11 U.S.C. § 507(a)(1 )(A) or (a)(1 )(B).

□ Up to $2,050* of deposits toward purchase, lease, or rental of property or services for personal, family, or household use. 11 U.S.C. § 507(a)(7).

|X] Wages, salaries, or commissions (up to $12,850*) earned within 180 days before the bankruptcy petition is filed or the debtor's business ends, whichever is earlier. 11 U.S.C. § 507(a)(4).

□ Taxes or penalties owed to governmental units. 11 U.S.C. § 507(a)(8).

$A claim may be partly priority and partly nonpriority. For example, in some categories, the law limits the amount entitled to priority.

$

$2,339.60$

$.□ Contributions to an employee benefit plan 11 U.S.C. § 507(a)(5).

$□ Other. Specify subsection of 11 U.S.C. § 507(a)C ) that applies.

* Amounts are subject to adjustment on 4/01/19 and every 3 years after that for cases begun on or after the date of adjustment.

Sign BelowParts:Check the appropriate box:

H I am the creditor.

□ I am the creditor's attorney or authorized agent.

□ I am the trustee, or the debtor, or their authorized agent. Bankruptcy Rule 3004.

□ ^X'th^guarantor, surety, endorser, or other codebtor. Bankruptcy Rule 3005.

I understand-that an authorized signature on this Proof of Claim serves as an acknowlegment that when calculating the amount of the claim, the creditor gave the debtor credit for any payments received toward the debt.

I have examined the information in this Proof of Claim and have a reasonable belief that the information Is true and correct.

I declare under penalty of perjury that the foregoing is true and correct.

The person completing this proof of claim must sign and date it.FRBP 9011(b).

If you file this claim electronically, FRBP 5005(a)(2) authorizes courts to establish local rules specifying what a signature is.

A person who files a fraudulent claim could be fined up to $500,000, imprisoned for up to 5 years, or both.18 U.S.C. §§152,157, and 3571.

12/26/2018Executed on dateMM / DD / YYYY

Robin Ann Smith

Signature

Print the name of the person who is completing and signin^4his claim:

Robin Ann SmithNameLast NameMiddle NameFirst Name

Title

CompanyIdentify the corporate servicer as the company if the authorized agent is a servicer.

Address

EmailContact PhoneF \T

Proof of ClaimOfficial Form 410

Case 18-09108-RLM-11 Doc 709-1 Filed 08/12/19 EOD 08/12/19 15:48:12 Pg 4 of 11

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Receipt

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11/18/2010 10:57 PMExit Time;Duration: 3d 17h 21iii Op; kathrynNon-resetable tr #; 236411 Tran: 5426Ticket number: 7920

$ 56,00Garage Lot

Total;VisaLast 4 Digits;

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Case 18-09108-RLM-11 Doc 709-1 Filed 08/12/19 EOD 08/12/19 15:48:12 Pg 6 of 11

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INVOICE #2005

Robin Smith

December 6, 2018

BILL TOUSA GYMNASTICS130 E. WASHINGTON ST, SUITE 700INDIANAPOLIS, IN 46204317-237-5050

FORAthlete Chaperone TOPS Camp

DESCRIPTION Daily Rate # of Days AMOUNT

TOPS A Camp 12/1 -12/4/18 $250.00 $1,000.004

$0,00

Event Name/Descfiplion $ 0 $0.00

Eyen^ Name/Description $ 0 $0,00

i E\/ent Name/Description $ $0.000

INVOICE TOTAL 4 $1,000.00

Total # of Days this Invoice

Total # of Days from previous Invoice

Total # of Days for 2018:

1

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Gmail

Re: Invoice

Thu, Dec 6, 2018 at 4:23 PMRobin SmithTo: Kim Riley

I am at a meet so can’t print this out like usual. I sent receipts for bags and my mapquest.

80 miles 2 round trips to airport = $42.40 Bags $100Lunch Saturday, lunch Tuesday =$30

Total expenses $172.40

Hope the skit night goes well!!

Robin

wrote:On Thu, Dec 6, 2018 at 10:56 AM Kim Riley

Kim Riley*■ ;■

USA Gymnastics

Managing Director of Athlete Programs

USASYMNASTiCS

iS^fESPOfln 130 E. Washington Street, Suite 700 Indianapolis, IN 46204

p: 317.829 5627 | usagym org

Robin Smith

Case 18-09108-RLM-11 Doc 709-1 Filed 08/12/19 EOD 08/12/19 15:48:12 Pg 8 of 11

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EXHIBIT B

Claim No. 44 (Morano)

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Cindy Morano

BILL TO FOR

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EXHIBIT C

Claim No. 45 (Morano)

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USA Gymnastics. UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF INDIANA

Case Numbef; 18-091 OB

Deblor

FILEDYour clftUTi is scheduled follows. Schedule: F (UNSfiCURFD) N'alurcorC'laimiNOV 2018 INV HONOR Claim Ainoum; $1^)00,00

MAR 2 5 20t9By Rust / Omni, Claims Agent

For U S, Bankruptcy Court DI sir id of IndianaSouthern

OfficJal Form 410Proof of Claim 04/16

Read the Inslnjctions before filling out this form. This form Is for making a claim for payment in a bankruptcy case. Do not use this form to make a request for payment of an administrative expense. Make such a request according to 11 U.S.C. § 503. THIS FORM SHOULD NOT BE USED TO ASSERT A SEXUAL ABUSE CLAIM. FOR INFORMATION ON HOW TO ASSERT A SEXUAL ABUSE CLAIM. GO TO https://omnlmgt.com/USAGymnaBticsFilers must leave out or redact Information that is entitled to privacy on this form or on any attached documents Attach redacted copies of any documents that support the claim, such as promissory notes, purchase orders, Invoices, itemized statements of running accounts, contracts. Judgments, mortgages, and security agreements. Do not send original documents; they may be destroyed after scanning. If the documents are not available, explain in an attachment,A person who tiles a fraudulent claim could be fined up to S500.000, imprisoned for up to 5 years, or both, 18 U.S.C. §§ 152, 157, and 3571Fill In all the Information about the claim as of the date the case was fllsd. That date Is on the notice of bankruptcy (Form 309) that you received.

Carefully read instructions included with this Proof of Claim before completing. In order to have your claim considered for payment and/or voting purposes, co applicable questions. The original of this Proof of Claim must be sent to:Avenue, Suite 100, Woodland Hills, CA 9136,7 by April 29, 2019 at 4:00 pm prevailing Eastern Time or June 3, 2019 at 4:00 pm prevailing Eastern time for governmental entitles.

Identify the Claim

USA Gymnastics, Omni Management Group, 5955 Oe Soto

Part 1;

1. Who Is (he current creditor? CINDY MORANOName of Ihs current creditor (the person or entity lo be paid tor Ibis claim)

Olhsr names (he creditor used with the debtor

2. Has this claim been acquired from someone else? Vos From whom?

3. Where should notices and payments to the creditor be sent?

Where should notices to the creditor be sent? Where should payments to the creditor be sent? (If different)

Federal Rule of Bankruptcy Procedure (FRBP) 2002(g)

Name

Number Street

Slate ZIP CodeCity

Contact Phone Contact Phone

Contact email Contact email

Uniform claim identifier for eleclronic payments In chapter 13 (if you use one)

4. Does this claim amend one already filed?

i No Yes><' Claim Number on court claims regislry (if known)

5. Do you know If anyone else has filed a proof of claim for this claim?

Nq

Yes Who made the earlier filing^ ^

Official Form 410 10^ ^3-1Proof of Claim

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Give Information About the Claim as of the Date the Case Was FiledPart 2:

6. Oo you have any number you use to Identify the debtor? No

Yes Last 4 digits of the debtor's account or any number yoif use to Ider^tlfy the debtor:I

s LDOO,od>7, How much Is the claim? Does this amount Include Interest or other charges?/ I

Ya» Attach slatemen! ilamizing interest, tees, expenses, or other charges required by Bankruptcy Rule 3001(c)(2)(A).

Examples; Goods sold, money loaned, lease, services performed, personal injury or wrongful death, or credit card Attach redacted copies of any documenls supporting the claim required by Bankruptcy Rule 3001 (c).

Limit disclosing Information that is entitled to privacy, such as health care information -^6'l«-t//C6S

B, What Is the basis of the claim?

9, Is all or part of the claim :^No secured? -j yes The claim is secured by a lien on property

Nature of property:

n Real Estate If the claim is secured by the debtor's principal residence, file a Mortgage Proof of Claim Attachment (Official Form 410-Al with this Proof of Claim

[ . Motor Vehicle

Other Describe:

Basis for perfection:Attach redacted copies of documents, if any. that show evidence of perfection of a security interest (for example, a mortgage, lien, certificate of title, Rnancmg statement, or other document that shows the lien has been filed or recorded

Value of Properly:

Amount of the claim that is secured: .1.

(The sum of the secured and unsecured amounts should match the amouni in line 7).

Amount of the claim that Is unsecured: $

Amount necessary to cure any default as of the date of the petition: S

Annual Interest Rate: (when case was filed)

|KfVariable

%

No10. Is this claim based on a lease? Yes Amount necessary to cure any default as of the date of the petition. S

11, Is this claim subject to a ^No right of setoff? Vss Identity (he property:

12. Is this claim (or the value of goods received by the debtor 20 days before the commencement dale of this case (11 U.S.C. §503(b)(9)).?

NoAmouni of 503(b)(9) Claim: SYes

Official FormAIQ Proof of Claim

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‘13. (s all or part of the claim entitled to priority under 11 U.S.C. 5 507(8)?

^oAmount entitled to priorityVoi Check alt that apply

Q Domestic support obligations (including alimony and child support) under 11 use § 507(a)(1)(A) or(a)(1KB)

Cl Up to $2,850* of deposits toward purchase, lease, or rental of property or services for personal, family, or household use. 11 U.S.C. § 507(a)(7).

SA claim may be partly priority and partly nonpriority. For example, In some categories, the law limits the amount entitled to priority.

S

Wages, salaries, or commissiotrs (up to $12,850') earned within 180 days belore the ' bankruptcy petition is tiled or the debtor's business ends, whichever is earlier 11 s ^ oootod

U.S.C § 507(aK4).

Taxes or penalties owed to governmental units. 11 U.S .C. § 507(a)(8). S

j Contributions to an employee benefit plan 11 U S C. § S07(a)(5). S,

LJ other. Specify subsection of 11 U.S.C, § 507(a)t__) that applies. s

' Amounts are subject to adjustment on 4/01/19 and every 3 years after that for cases begun on or after the date of adjustment.

i

II Sign BelowPort 3

The person completing this proof of claim must sign and date ItFRBP 9011(b).

If you file this claim electronically, FRBP 50Q5(a)(2) authorizes courts to establish local rules specifying what a signature Is,

Check the appropriate box:

I am the creditor

'I am the creditor's attorney or authorized agent.

,1 I am the trustee, or the debtor, or their authorized agent Bankruptcy Rule 3004

! lam the guarantor, surety, endorser, or other codebtor. Bankruptcy Rule 3005,

I understand that an authorized signature on this Proof of Claim serves as an acknowlegment that when calculating the amount of the claim, the creditor gave the debtor credit for any payments received toward tfie debt.

I have examined the information in this Proof of Claim and have a reasonable belief that the information is true and correctA person who flies a

fraudulent claim could be : fined up to $500,000, Imprisoned for up to 5 years, or both,

i 18 U.S.C. §§152, 157, and 3571.

I declare under penally of perjury that the foregoing is true and correct.

MM/f DD/ tTYVExecuted on date

/I.I

Signature

Print the name of the person who Is completing and signing this claim:\

Alo^^AJO(f u V (/)NameFus Middla Nam® Last Nameme

Title

CompanyIdentify the corporate servicer as Ihe company tf Itte auHtorizari agent is a servicer

Address

y

Contact Phone Email

Official Form 410 Proof of Claim

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NID 7021-5-S-1633 CINDY MORANO

i:..'k m

1^:* ■ t

Proof of ClaimOfficial Form 410

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INVOICE #2004

Cindy Morano

December 7, 2018

BILL TO FORAthlete Chaperone TOPS Camp

USA GYMNASTICS132 E. WASHINGTON ST. SUITE 700INDIANAPOLIS, IN 46204317-237-5050

DESCRIPTION Daily Rate # of Days AMOUNT

TOPS A Camp 12/1 -12/4 $250.00 4 $1,000.00

$750.00'^ am ^ ■

I,/#;TOPS B Camp 1 12/4-12/7 $250.00 3

Event Name/Description $ 0 $0.00

Event Name/Descri ption $ 0 $0.00

Event Name/Description $ 0 $0.00

INVOICE TOTAL 7 $1,750.00

Total # of Days this Invoice

Total # of Days from previous Invoice

Total# of Days for 2018:Make all checks payable to Cindy Morano. If you have any questions concerning this

invoice, contact Cindy Morano.

4

0

4

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Debtor: USA Gymnastics

UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF INDIANA

Case Number: la-osioa

FILEDClaim No. 45

January 05, 2019By Omni Claims Agent

For U.S. Bankruptcy Court Southern District of Indiana

Official Form 410Proof of Claim 04/16Read the instructions before filling out this form. This form is for making a claim for payment in a bankruptcy case. Do not use this form to make request for payment of an administrative expense. Make such a request according to 11 U.S.C. § 503.

Filers must leave out or redact information that is entitled to privacy on this form or on any attached documents. Attach redacted copies of any documents that support the claim, such as promissory notes, purchase orders, invoices, itemized statements of running accounts, contracts, judgments, mortgages, and security agreements. Do not send original documents; they may be destroyed after scanning. If the documents are not available, explain in an attachment.

A person who files a fraudulent claim could be fined up to $500,000, imprisoned for up to 5 years, or both. 18 U.S.C. §§ 152, 157, and 3571.

Fill in all the information about the claim as of the date the case was filed. That date is on the notice of bankruptcy (Form 309) that you received.

Carefully read instructions included with this Proof of Claim before completing.

a

^JdentifytheClaimPart 1

Cindy Morano1. Who is the current creditor?Name of the current creditor (the person or entity to be paid for this claim)

Cynthia MoranoOther names the creditor used with the debtor

2. Has this claim been acquired from someone else? □ Yes From whom?

3. Where should notices and payments to the creditor be sent?

Where should notices to the creditor be sent? Where should payments to the creditor be sent? (if different)Cindy MoranoCindy Morano

Federal Rule of Bankruptcy Procedure (FRBP) 2002(g)

City

Contact Phone Contact Phone

Contact email Contact email

Uniform claim identifier for electronic payments in chapter 13 (if you use one)

4. Does this claim amend one already filed?

pC] No □ Yes Claim Number on court claims registry (if known) Filed On

MM/DD/YYYY

5. Do you know if anyone else has filed a proof of claim for this claim?

15 No □ Yes Who made the earlier filing?

Official Form 410 Proof of Claim

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Part 2: Give Information About the Claim as of the Date the Case Was Filed

6. Do you have any number you use to Identify the debtor? □ Yes Last 4 digits of the debtor's account or any number you use to identify the debtor:

$1,000.007. How much is the claim? $ Does this amount include interest or other charges?

□ Yes Attach statement itemizing interest, fees, expenses, or other charges required by Bankruptcy Rule 3001(c)(2)(A).

Examples: Goods sold, money loaned, lease, services performed, personai injury or wrongful death, or credit card. Attach redacted copies of any documents supporting the claim required by Bankruptcy Rule 3001 (c).

Limit disclosing information that is entitied to privacy, such as health care information Chaperone for TOPS A Camp

8. What is the basis of the claim?

9, Is all or part of the claim ^ No secured? □ Yes The claim is secured by a lien on property

Nature of property:

I I Real Estate If the claim is secured by the debtor's principal residence, file a Mortgage Proof of Claim Attachment (Official Form 410-A) with this Proof of Claim

□ Motor Vehicle

□ Other Describe;

Basis for perfection: _____________________________________________________Attach redacted copies of documents, if any, that show evidence of perfection of a security interest (for example, a mortgage, lien, certificate of title, financing statement, or other document that shows the lien has been filed or recorded.

Value of Property: $

Amount of the claim that is secured: $

Amount of the claim that is unsecured: $ (The sum of the secured and unsecured amounts should match the amount in line 7).

Amount necessary to cure any default as of the date of the petition:

Annual Interest Rate: (when case was filed)

|X1 Fixed I I Variable

%

H No□ Yes Amount necessary to cure any default as of the date of the petition.

10. Is this claim based on a lease? $

11. Is this claim subject to a H No right of setoff? □ Yes Identify the property:

12. Is this claim for the value |X] Noof goods received by the □ Yes Amount of 503(b)(9) Claim: * debtor 20 days before the commencement date of this case (11 U.S.C.§503(b)(9)).?

Official Form 410 Proof of Claim

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□ No [X] Yes

n Domestic support obligations (including alimony and child support) under 11 U.S.C. § 507(a)(1 )(A) or (a)(1)(B).

[] Up to $2,850* of deposits toward purchase, lease, or rental of property or services for personal, family, or household use. 11 U.S.C. § 507(a)(7).

|X] Wages, salaries, or commissions (up to $12,850*) earned within 180 days before the bankruptcy petition is filed or the debtor's business ends, whichever is earlier. 11 U.S.C. § 507(a)(4).

□ Taxes or penalties owed to governmental units. 11 U.S.C. § 507(a)(8).

13. Is all or part of the claim entitled to priority under 11 U.S.C. § 507(a)?

Amount entitled to priorityCheck all that apply

A claim may be partly priority and partly nonpriority. For example, in some categories, the law limits the amount entitled to priority. $1,000.00

Q Contributions to an employee benefit plan 11 U.S.C. § 507(a)(5). $

□ Other. Specify subsection of 11 U.S.C. § 507(a)C .) that applies. $

* Amounts are subject to adjustment on 4/01/19 and every 3 years after that for cases begun on or after the date of adjustment.

Sign BelowPart 3

The person completing this proof of claim must sign and date it.FRBP 9011(b).

If you file this claim electronically, FRBP 5005(a)(2) authorizes courts to establish local rules specifying what a signature is.

Check the appropriate box:

[X] I am the creditor.

O I am the creditor's attorney or authorized agent.

□ I am the trustee, or the debtor, or their authorized agent. Bankruptcy Rule 3004.

□ I am the guarantor, surety, endorser, or other codebtor. Bankruptcy Rule 3005.

I understand that an authorized signature on this Proof of Claim serves as an acknowlegment that when calculating the amount of the claim, the creditor gave the debtor credit for any payments received toward the debt.

I have examined the information in this Proof of Claim and have a reasonable belief that the information is true and correct.A person who files a

fraudulent claim could be fined up to $500,000, imprisoned for up to 5 years, or both.18 U.S.C. §§152,157, and 3571.

I declare under penalty of perjury that the foregoing is true and correct.

1/5/2019Executed on dateMM / DD / YYYY

Cindy Morano

Signature

Print the name of the person who is completing and signing this claim;

Cynthia Morano First Name

NameMiddle Name Last Name

Title

CompanyIdentify the corporate servicer as the company if the authorized agent is a servicer.

Address

Contact Phone Email

Official Form 410 Proof of Claim

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INVOICE #2004

Cindy Morano

December 7, 2018

BILL TO FORAthlete Chaperone

TOPS CampUSA GYMNASTICS132 E. WASHINGTON ST, SUITE 700INDIANAPOLIS, IN 46204317-237-5050

DESCRIPTION Daily Rate # of Days AMOUNT

TOPS A Camp 12/1-12/4 $250.00 4 $1,000.00

TOPS B Camp 1 12/4-12/7 $250.00 3 $750,00

Event Name/Description $ 0 $0.00

Event Name/Description $ 0 $0.00

Event Name/Description $ $0.000

INVOICE TOTAL 7 $1,750.00

Total # of Days this Invoice

Total # of Days from previous Invoice

Total # of Days for 2018:

Make all checks payable to Cindy Morano. If you have any questions concerning thisinvoice, contact Cindy Morano.

4

0

4

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