In re: Evangelical Retirement Homes Of Greater Chicago, I

Opinion

UNITED STATES BANKRUPTCY COURT NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION In re: ) ) Case No. 23bk07541 Evangelical Retirement Homes Of Greater ) Chicago, I, ) Chapter 11 ) Debtor. ) Judge Timothy A. Barnes

FINDINGS OF FACT AND CONCLUSIONS OF LAW IN SUPPORT OF ORDER AWARDING TO WYSE ADVISORS LLC, FINANCIAL ADVISOR FOR THE DEBTOR, FOR ALLOWANCE AND PAYMENT OF SECOND INTERIM COMPENSATION AND REIMBURSEMENT OF EXPENSES TOTAL FEES REQUESTED: $123,327.00 TOTALCOSTS REQUESTED: — $0.00 TOTAL FEES REDUCED: $ 37,400.63 TOTAL COSTS REDUCED: $ 0.00 TOTAL FEES ALLOWED: $85,926.00 ‘TOTALCOSTS ALLOWED: $ 0.00 TOTAL FEES AND COSTS ALLOWED: $ 85,926.00* *Pursuant to paragraph 2(d) of Dkt. No. 150, the Debtor may only pay 80% of allowed fees and 100% of costs. ‘The attached time and expense entries have been underlined to reflect disallowance in whole or in part. ‘The basis for each disallowance is reflected by numerical notations that appear on the left of each underlined entry. ‘The numerical notations correspond to the enumerated paragraphs below. (1) Insufficient Description — TOTAL of disallowed amounts: $ 35,287.50 The Court denies the allowance of compensation for the indicated task(s) as the description of each task fails to identify in a reasonable manner the service rendered. In re Pettibone, 74 B.R. 293, 301 (Bankr. N.D. Ill. 1987) (Schmetterer, J.) (‘A proper fee application must list each activity, its date, the attorney who performed the work, a description of the nature and substance of the work performed, and the time spent on the work. [Citation omitted] Records which give no explanation of the activities performed are not compensable.”); I” re Wildman, 72 B.R. 700, 708-09 (Bankr. N.D. Ill. 1987) (Schmetterer, J.) (same). (2) Improper ‘Time Increments for Billing — TOTAL of disallowed amounts (10% of affected entries): $ 346.88 The court may impose a ten percent penalty for using improper time increments for billing. “Professional persons .. . cannot, in all honesty and reasonableness, charge their clients for increments in excess of one-tenth of an hour.” In re Wildman, 72 B.R. 700, 726 (Bankr. N.D. IIL 1987) (Schmetterer, J.). This penalty will be imposed where time increments larger than one-tenth of an hour are being used. For example, applicants who bill time using quarter-hour increments risk the ten percent penalty.

(3) Duplication of Services — TOTAL of disallowed amounts: $ 1,616.25 The Court denies the allowance of compensation for services that duplicate those of another professional or paraprofessional. See 11 U.S.C. § 330(a)(4)(A) (a). Reduction in fees is warranted if multiple attorneys from the same firm appear in court on a motion or argument or for a conference, unless counsel adequately demonstrates that each attorney present contributed in some meaningful way. In re Pettibone, 74 B.R. 293, 307 (Bankr. N.D. Ill. 1987) (Schmetterer, J.) (‘A debtor’s estate should not bear the burden of duplication of services. If found in the record, such duplication shall be disallowed by the court as unnecessary.”). It 1s also an accepted principle that generally no more than one attorney may bill for time spent in an intra-office conference or meeting absent an adequate explanation. See In re Adventist Living Cirs., Inc., 137 B.R. 701, 716 (Bankr. N.D. Ill. 1991) (Sonderby, J.); I” re Pettibone, 74 B.R. at 303; But see In re MEP Infrastructure Sols., Inc., 654 B.R. 922, 925 (Bankr. N.D. II. 2023) (Goldgar, J.) Gncorrectly citing In re Stainless Sales Corp., Case No. 17 B 3148, 2017 WL 2829675, at *2 (Bankr. N.D. IIL June 27, 2017) (Barnes, J.) for the proposition that intra-office meetings between multiple lawyers are never compensable when Stainless cites to Pettibone for the foregoing—that an application must “adequately demonstrate[] that each attorney present contributed in some meaningful way” and thus satisfy 11 U.S.C. § 330(a)(3)(D) by demonstrating that the meeting 1s “necessary” or “beneficial” and must have taken a “reasonable amount of time.”’). (4) Computational or ‘Typographical Error — "TOTAL of disallowed amounts: $ 150.00 The court denies the allowance of compensation for the following tasks because the amount of fees appears to be a computational or typographical error. Also, where there are two identical entries (same day, same tasks, same time billed), the court will consider one of the entries to be a typographical error. oS © Dated: February 14, 2024 Te ‘Timothy A. Barnes United States Bankruptcy Judge

EXHIBIT A - Detailed Time Descriptions

9/1/2023 Michael Franciosa | Cure schedule work session. B290 Schedules / SOFAS / UST $ 300.00 $ = 300.0 Reports 1.00 9/1/2023 Michael Franciosa | Creditor matrix work session. B290 Schedules / SOFAS / UST $ 300.00 $ □□ □□□□□□ Reports 0.80 9/1/2023 Mike Wyse Prepared for and participated in Board Call B210 Business Operations iso | $ 750.00 $ 1,125.00 1.50 9/1/2023 Mike Wyse Numerous calls and emails with company B210 Business Operations $ 750.00 $ 1,500.0 and counsel 2.00 9/5/2023 Cole Celenza Participated in weekly status call. B210 Business Operations oso | $ 375.00 $ □□□□□ 0.50 9/5/2023 Cole Celenza SOFA/SOAL work session. B290 Schedules / SOFAS / UST $ 375.00 $ □□ □□□□□□ Reports 9/6/2023 Cole Celenza 13-week cash flow work session. B230 Financing & Cash Collateral □□□ | $ 375.00 $ □□□□□ 1.30 9/6/2023 Cole Celenza DIP budget reporting work session. B230 Financing & Cash Collateral oso $ 375.00 $ □□□□□ 0.50 9/6/2023 Michael Franciosa | 13-week cash flow work session. B230 Financing & Cash Collateral oso $ 300.00 $ 150.0 0.50 9/6/2023 Mike Wyse Numerous calls and emails with company B210 Business Operations $ 750.00 $ 1,350.0 and counsel 1.80 9/7/2023 Cole Celenza Diligence request work session. B130 Asset Disposition & Sales io | $ 375.00 $ = □□□□□ 1.90 9/7/2023 Cole Celenza Diligence request work session. B130 Asset Disposition & Sales oso $ 375.00 $ □□□□□ 0.50 9/7/2023 Cole Celenza Numerous emails with Debtor's counsel. B210 Business Operations 090 $ 375.00 $ □□□□□ 9/7/2023 Cole Celenza Prepared for and participated in sale process | B130 Asset Disposition & Sales $ 375.00 $ □□□□□□ updates discussion. 0.75 9/7/2023 Cole Celenza 13-week cash flow work session. B230 Financing & Cash Collateral Liao | $ 375.00 $ □□□□□ 1.30 9/7/2023 Cole Celenza Cash management work session. B230 Financing & Cash Collateral Lomo $ 375.00 $ □□ □□□□□□ 9/7/2023 Mike Wyse Numerous calls and emails with company B210 Business Operations $ 750.00 $ 1,125.00 and counsel 1.50 9/8/2023 Cole Celenza Variance analysis work session. B230 Financing & Cash Collateral oso $ 375.00 $ □□□□□ 0.50 9/8/2023 Cole Celenza Numerous calls with Debtor's counsel. B210 Business Operations oso $ 375.00 $ □□□□□ 0.50 9/8/2023 Michael Franciosa | SOFA/SOAL work session. B290 Schedules / SOFAS / UST $ 300.00 $ □ 420.01 Reports 1.40 9/11/2023 | Cole Celenza DIP budget work session. B230 Financing & Cash Collateral oso $ 375.00 $ = 300.0 0.80 9/11/2023 | Cole Celenza UCC data request work session. B210 Business Operations $ 375.00 $ 112.5¢ 0.30 9/11/2023 | Cole Celenza DIP budget work session. B230 Financing & Cash Collateral | $ 375.00 $ 562.5( 1.50 9/11/2023 | Cole Celenza Numerous calls with Debtor's counsel. B210 Business Operations oso _| $ 375.00 $ □ □□□□□□ 9/11/2023 | Cole Celenza Participated in weekly status call. B210 Business Operations oso _| $ 375.00 $ 112.5¢ 0.30 9/11/2023 | Mike Wyse Prepared for and participated in weekly B210 Business Operations Lito $ 750.00 $ 1,275.0 calls 1.70 9/12/2023 | Cole Celenza DIP budget work session. B230 Financing & Cash Collateral oo | $ 375.00 $ □□□□□□□□ 2.70 9/12/2023 | Cole Celenza Numerous emails with Debtor. B210 Business Operations ozo _| $ 375.00 $ = □□□□□□ 0.70 9/12/2023 | Michael Franciosa | 13-week cash flow work session. B230 Financing & Cash Collateral oso $ 300.00 $ 150.0 0.50 9/12/2023 | Michael Franciosa | Numerous emails with Debtor. B210 Business Operations owe _| $ 300.00 $ 120.0 0.40 9/12/2023 | Mike Wyse Numerous calls and emails with company B210 Business Operations $ 750.00 $ 1,125.00 and counsel 1.50 9/13/2023 | Cole Celenza 13-week cash flow work session. B230 Financing & Cash Collateral Lomo $ 375.00 $ □□ □□□□□□

9/13/2023 | Cole Celenza Numerous emails with Debtor. B210 Business Operations $ 375.00 $ 112.5¢ 0.30 9/13/2023 | Michael Franciosa | 13-week cash flow work session. B230 Financing & Cash Collateral oso _| $ 300.00 $ 150.0 0.50 9/13/2023 | Michael Franciosa | Numerous emails with Debtor. B210 Business Operations 050 $ 300.00 $ 90.0 0.30 9/13/2023 | Mike Wyse Prepared for and participated in Board B210 Business Operations $ 750.00 $ □ 975.01 Meeting 1.30 9/14/2023 | Cole Celenza Numerous calls with Debtor's counsel. B210 Business Operations $ 375.00 $ 150.0 0.40 9/14/2023 | Cole Celenza Cure schedule work session. B290 Schedules / SOFAS / UST $ 375.00 $ 112.5¢ Reports 0.30 9/14/2023 | Cole Celenza 13-week cash flow work session. B230 Financing & Cash Collateral ons $ 375.00 □ □□□□□□□□□ 0.75 9/14/2023 | Cole Celenza APA work session. B130 Asset Disposition & Sales □□ | $ 375.00 $ 112.5¢ 0.30 9/14/2023 | Cole Celenza Cash management work session. B230 Financing & Cash Collateral oso $ 375.00 $ = 300.0 0.80 9/14/2023 | Cole Celenza 13-week cash flow work session. B230 Financing & Cash Collateral ozs _| $ 375.00 $ □□□□□□□ 0.75 9/14/2023 | Cole Celenza Funds flow work session. B130 Asset Disposition & Sales lias | $ 375.00 $ □□□□□□ 1.75 9/14/2023 | Michael Franciosa | 13-week cash flow work session. B230 Financing & Cash Collateral 10 | $ 300.00 $ 510.06 1.70 9/14/2023 | Michael Franciosa | Variance analysis work session. B230 Financing & Cash Collateral oo $ 300.00 $ = 360.01 1.20 9/14/2023 | Michael Franciosa | Numerous emails with Debtor's counsel. B210 Business Operations ico | $ 300.00 $ = 360.0 1.20 9/14/2023 | Michael Franciosa | Creditor matrix work session. B290 Schedules / SOFAS / UST $ 300.00 $ 120.0 Reports 0.40 9/14/2023 | Michael Franciosa | Numerous emails with Debtor's counsel. B210 Business Operations 030 $ 300.00 $ 60.0 0.20 | Mike Wyse Numerous calls and emails with company B210 Business Operations $ 750.00 $ 2,325.0 and counsel 3.10 9/15/2023 | Cole Celenza Numerous emails with Debtor. B210 Business Operations 030 $ 375.00 $ 75.0 0.20 9/18/2023 | Cole Celenza Participated in weekly status call. B210 Business Operations oso _| $ 375.00 $ 112.5¢ 0.30 9/18/2023 | Michael Franciosa | Numerous emails with Debtor and Debtor's | B210 Business Operations $ 300.00 $ 120.0 counsel. 0.40 9/18/2023 | Michael Franciosa | MOR work session. B290 Schedules / SOFAS / UST $ 300.00 $ □□□□□ Reports 2.00 9/18/2023 | Michael Franciosa | SOFA/SOAL work session. B290 Schedules / SOFAS / UST ooo | $ 300.00 | $ 270.0 Reports 9/18/2023 | Mike Wyse Prepared for and participated in weekly B210 Business Operations Liao $ 750.00 $ 1,050.0 calls 1.40 9/19/2023 | Cole Celenza Numerous emails with Debtor and Debtor's | B210 Business Operations $ 375.00 $ 75.0 counsel. 0.20 9/19/2023 | Cole Celenza Monthly Operating Report work session. B290 Schedules / SOFAS / UST $ 375.00 $ □□□□□ Reports 0.50 9/19/2023 | Michael Franciosa | 13-week cash flow work session. B230 Financing & Cash Collateral ooo _| $ 300.00 $ 180.0 9/19/2023 Michael Franciosa | MOR work session. B290 Schedules / SOFAS / UST $ 300.00 $ 1,170.0 Reports 3.90 9/19/2023 | Michael Franciosa | Numerous emails with Debtor. B210 Business Operations ow _| $ 300.00 $ □□□□□□ 0.40 9/19/2023 | Mike Wyse Numerous calls and emails with company B210 Business Operations $ 750.00 $ 1,275.0 and counsel 1.70 9/20/2023 | Cole Celenza Monthly Operating Report work session. B290 Schedules / SOFAS / UST $ 375.00 $ □□□□□□□ Reports 4.50 9/20/2023 | Michael Franciosa | MOR work session. B290 Schedules / SOFAS / UST $ 300.00 $ □ □□□□□□ Reports 3.00 9/21/2023 | Cole Celenza UCC data request work session. B210 Business Operations lors _| $ 375.00 $ □□□□□□□ 0.75 9/21/2023 | Cole Celenza Cash management work session. B230 Financing & Cash Collateral oso $ 375.00 $ □□□□□ 0.50 9/22/2023 | Cole Celenza 13-week cash flow work session. B230 Financing & Cash Collateral ono | $ 375.00 $ = □□□□□□ 0.70

9/22/2023 | Cole Celenza 13-week cash flow work session. B230 Financing & Cash Collateral $ 375.00 □ □□□□□□□□□ 2.90 9/22/2023 | Mike Wyse Numerous calls and emails with company B210 Business Operations $ 750.00 $ 1,125.00 and counsel 1.50 9/25/2023 | Cole Celenza Participated in weekly status call. B290 Schedules / SOFAS / UST $ 375.00 $ 75.0 Reports 0.20 9/25/2023 | Cole Celenza Numerous emails with Debtor and Debtor's | B210 Business Operations $ 375.00 $ □ 375.0 counsel. 1.00 9/25/2023 | Michael Franciosa | SOFA/SOAL work session. B290 Schedules / SOFAS / UST $ 300.00 $ □ □□□□□□ Reports 2.60 9/25/2023 | Mike Wyse Prepared for and participated in weekly B210 Business Operations iso | $ 750.00 $ 1,125.00 calls 1.50 9/26/2023 | Cole Celenza SOFA/SOAL work session. B290 Schedules / SOFAS / UST $ 375.00 $ = 300.0 Reports 0.80 9/26/2023 | Cole Celenza Cash management work session. B230 Financing & Cash Collateral loos $ 375.00 $ 93.7 0.25 9/26/2023 | Michael Franciosa | Numerous emails and phone calls with B230 Financing & Cash Collateral $ 300.00 $ □ 480.01 Debtor. 1.60 9/26/2023 | Michael Franciosa | SOFA/SOAL work session. B290 Schedules / SOFAS / UST $ 300.00 $ = 300.0 Reports 1.00 9/26/2023 | Michael Franciosa | 13-week cash flow work session. B230 Financing & Cash Collateral soo $ 300.00 $ □□□□□ 2.00 9/26/2023 | Mike Wyse Numerous calls and emails with company B210 Business Operations $ 750.00 $ □□□□□□ and counsel 1.30 9/27/2023 | Michael Franciosa | Numerous emails with Debtor B210 Business Operations oe _| $ 300.00 $ 180.0 9/27/2023 | Michael Franciosa | SOFA/SOAL work session. B290 Schedules / SOFAS / UST $ 300.00 $ □□□□□ Reports 2.00 9/27/2023 | Mike Wyse Numerous calls and emails with company B210 Business Operations $ 750.00 $ □□□□□□ and counsel 1.30 9/28/2023 | Cole Celenza 13-week cash flow work session. B230 Financing & Cash Collateral so | $ 375.00 $ 562.5( 1.50 9/28/2023 | Cole Celenza Variance analysis work session. B230 Financing & Cash Collateral $ 375.00 $ 150.0 0.40 9/28/2023 | Cole Celenza Cash management work session. B230 Financing & Cash Collateral ozs $ 375.00 $ □□□□□□□ 0.75 9/28/2023 | Michael Franciosa | 13-week cash flow work session. B230 Financing & Cash Collateral Liao $ 300.00 $ □ 420.01 1.40 9/28/2023 | Michael Franciosa | Variance analysis work session. B230 Financing & Cash Collateral $ 300.00 $ □ 390.01 1.30 9/28/2023 | Michael Franciosa | SOFA/SOAL work session. B290 Schedules / SOFAS / UST $ 300.00 $ □□ □□□□□□ Reports 0.80 9/29/2023 | Mike Wyse Numerous calls and emails with company B210 Business Operations $ 750.00 $ □ 975.01 and counsel 1.30

° © ° ° EXHIBIT A - Detailed Time Descriptions EXHIBIT A - Detailed Time Descriptions SUMMARY BY PROFESSIONAL Professional Hours Rate Total Mike Wyse 32.90 5 750.00 $ 24,675.00 Cole Celenza 50.90 $ 375.00 $19,087.50 Michael Franciosa 36.30 § 300.00 § 10,890.00 120.10 $54,652.50 Date Professional Time Description Project Category Hours Rate Total el Franciosa 13-week cash flow work session. 6230 Financing & Cash Collateral 060 300.00 180.00 — sie) = Wyse Prepared for and participated in weekly status call B210 Business Operations 100 § 750.00 5 750.00 10/2/2023 Mike Wyse Liquidation analysis work session B230 Financing & Cash Collateral 150 5 75000 □□ 1,125.00 10/2/2023 Cole Celenza Liquidation analysis work session 5230 Financing & Cash Collateral 6.10 $ 375.00 □□ 2,287.50 10/3/2023 Cole Celenza Liquidation analysis work session 6230 Financing & Cash Collateral os50 5 375.00 § 187.50 10/3/2023 Cole Celenza Liquidation analysis work session B230 Financing & Cash Collateral 1270 $ 37500 5 450.00 10/3/2023 Cole Celenza Cure schedule work session B290 Schedules / SOFAS / UST Reports 090 $ 375.00 □□ 337.50 10/4/2023 Mike Wyse Disclosure Statement work session 5290 Schedules / SOFAS / UST Reports 250 § 750.00 □ 1,875.00 10/4/2023 Cole Celenza Disclosure Statement work session B290 Schedules / SOFAS / UST Reports 3.70 $ 375.00 □□ 1,387.50 10/4/2023 Cole Celenza Cash management work session 5230 Financing & Cash Collateral 030 $ 375.00 § 112.50 10/4/2023 Cole Celenza Disclosure Statement work session 5290 Schedules / SOFAS / UST Reports o.20 § 375.00 § 75.00 10/4/2023 Cole Celenza SOFA / SOAL work session B290 Schedules / SOFAS / UST Reports 1.60 5 375.00 $ ‘600.00 10/4/2023 Cole Celenza Monthly Staffing Report work session B290 Schedules / SOFAS / UST Reports 0.80 375.00 § 300.00 10/5/2023 ‘Cole Celenza ‘Numerous emails with vendors B210 Business Operations 0.50 37500 $ 187.50 10/5/2023 Cole Celenza 13-week cash flow work session B230 Financing & Cash Collateral O75 37500 $ 281.25 10/5/2023 Cole Celenza Prepared for and participated in a vendor call B210 Business Operations 030 $ 375.00 $ 112.50 10/5/2023 Cole Celenza 13-week cash flow work session 5230 Financing & Cash Collateral 110 $ 375.00 □ 412.50 10/5/2023 Cole Celenza Cash management work session 5230 Financing & Cash Collateral 0.80 375.00 300.00 10/5/2023 ‘Mike Wyse ‘Numerous emails and calls with Debtor B210 Business Operations (2.20 750.00 5 □□□□□□□□ 10/6/2023 Cole Celenza ‘Numerous emails and calls with Debtor B210 Business Operations 0.90 375.00 337.50 10/6/2023 Cole Celenza Variance test work session 5230 Financing & Cash Collateral O70 § 375.00 □ 262.50 10/9/2023 Mike Wyse Prepared for and participated in weekly status call B210 Business Operations 140 5 750.00 $ 1,050.00 10/9/2023 Michael Franciosa Monthly Operating Report work session. B290 Schedules / SOFAS / UST Reports 0.60 300.00 180.00 10/9/2023 ‘Mike Wyse Numerous emails and calls with Debtor 6210 Business Operations 1.80 750.00 s 1,350.00 10/9/2023 (Michael Franciosa = Numerous emails with Debtor B210 Business Operations 0.40 30000 $ 120.00 10/9/2023 Cole Celenza Prepared for and participated in weekly status call B210 Business Operations 0.50 375.00 $ 187.50 10/9/2023 Cole Celenza Disclosure Statement work session B290 Schedules / SOFAS / UST Reports 090 $ 37500 S$ 337.50 10/9/2023 Cole Celenza Liquidation analysis work session B230 Financing & Cash Collateral 340 $5 375.00 $ 1,275.00 10/10/2023 Michael Franciosa 13 week cash flow work session 6230 Financing & Cash Collateral 0.70 300.00 □ 210.00 10/20/2023 ‘Michael Franciosa == Numerous emails with Debtor and Claims Noticing agent B210 Business Operations 0.50 é 300.00 s 150.00 10/10/2023 Michael Franciosa Financial forecast work session 6230 Financing & Cash Collateral os50 $ 300.00 5 150.00 10/10/2023 Michael Franciosa SOFA/SOAL work session B290 Schedules / SOFAS / UST Reports 130 $ 300.00 § 390.00 10/10/2023 Cole Celenza Disclosure Statement work session 5290 Schedules / SOFAS / UST Reports O70 § 375.00 § 262.50 10/10/2023 Cole Celenza DIP budget work session B230 Financing & Cash Collateral o70 S$ 375.00 □□ 262.50 10/10/2023 Cole Celenza Disclosure Statement work session B290 Schedules / SOFAS / UST Reports 0.20 $ 375.00 5S 75.00 10/10/2023 Cole Celenza Liquidation analysis work session B230 Financing & Cash Collateral 110 $ 375.00 § 412.50 10/10/2023 Cole Celenza Plan of Reorganization work session B290 Schedules / SOFAS / UST Reports 160 $ 375.00 $ 600.00 10/11/2023 Michael Franciosa 13 week cash flow work session 6230 Financing & Cash Collateral 210 $ 300.00 § 630.00 10/11/2023 Michael Franciosa Check run meeting with Debtor B210 Business Operations 1.10 § 300.00 □ 330.00 10/11/2023 Michael Franciosa Liquidation analysis work session 5230 Financing & Cash Collateral 0.80 300.00 240.00 10/11/2023 ‘Michael Franciosa = Numerous emails with Debtor B210 Business Operations 0.60 é 300.00 é 180.00 10/11/2023 Mike Wyse DIP Budget and Liquidation Analysis work session B230 Financing & Cash Collateral 210 § 750.00 § 1,575.00 10/11/2023 Cole Celenza DIP budget work session 62320 Financing & Cash Collateral o50 5 375.00 □□ 187.50 10/11/2023 Cole Celenza Liquidation analysis work session 8230 Financing & Cash Collateral 160 § 375.00 § 600.00 10/11/2023 Cole Celenza Liquidation analysis work session 6230 Financing & Cash Collateral 280 $ 375.00 5S 1,050.00 10/11/2023 Cole Celenza DIP budget work session 6230 Financing & Cash Collateral 3.10 $ 375.00 □□ 1,162.50 10/11/2023 Cole Celenza Cash management work session 5230 Financing & Cash Collateral 050 $ 375.00 § 187.50 10/13/2023 Mike Wyse Prepared for and participated in Disclosure Statement meeting B290 Schedules / SOFAS / UST Reports 210 § 750.00 S$ 1,575.00 10/13/2023 Mike Wyse Participated in weekly sale update call 6210 Business Operations o70 $ 750.00 § 525.00 10/13/2023 ‘Michael Franciosa = Prepared for and participated in Disclosure Statement meeting 6290 Schedules / SOFAS / UST Reports 120 $ 30000 $ 360.00 10/13/2023 Michael Franciosa Liquidation Analysis work session B230 Financing & Cash Collateral 1.30 $ 300.00 5 390.00 10/16/2023 Michael Franciosa Liquidation analysis work session 6230 Financing & Cash Collateral 0.80 300.00 § 240.00 (1) 10/16/2023 (Michael Franciosa = Numerous emails with Debtor B210 Business Operations 0.70 300.00 § 210.00 (1) 10/17/2023 ‘Michael Franciosa = Numerous emails with Debtor B210 Business Operations 0.60 300.00 $ 180.00 10/17/2023 Michael Franciosa 13-week cash flow work session 5230 Financing & Cash Collateral 140 $ 300.00 $ 420.00 10/17/2023 Cole Celenza DIP budget work session 5230 Financing & Cash Collateral 2.00 375.00 □ 750.00 10/18/2023 Michael Franciosa 13-week cash flow work session B230 Financing & Cash Collateral 1.90 300.00 □ 570.00 (1) 10/18/2023 ‘Michael Franciosa = Numerous emails with Debtor B210 Business Operations 0.60 é 300.00 $ 180.00 10/18/2023 Cole Celenza Buyer diligence request work session B130 Asset Disposition & Sales 130 $5 375.00 $5 487.50 10/18/2023 Cole Celenza 13-week cash flow work session 5230 Financing & Cash Collateral o.50 375.00 § 187.50 (1) 10/18/2023 ‘Cole Celenza ‘Numerous emails with Debtor B210 Business Operations 0.50 é 375.00 $ 187.50 10/19/2023 Mike Wyse Participated in weekly sale update call B210 Business Operations 120 $ 750.00 5 900.00 10/19/2023 Michael Franciosa 13-week cash flow work session 6230 Financing & Cash Collateral o.70 300.00 210.00 (1) 10/19/2023 ‘Michael Franciosa = Numerous emails with Debtor B210 Business Operations 0.30 é 300.00 é 90.00 10/19/2023 Cole Celenza 13-week cash flow work session B230 Financing & Cash Collateral 120 § 375.00 5 450.00 10/19/2023 Cole Celenza Cash management work session 6230 Financing & Cash Collateral o70 $ 375.00 □ 262.50 10/20/2023 Mike Wyse Prepared for and participated in auction 5130 Asset Disposition & Sales 6.50 $ 750.00 $ 4,875.00 10/20/2023 Michael Franciosa Monthly Operating Report work session B290 Schedules / SOFAS / UST Reports 4.60 $ 300.00 § 1,380.00 10/20/2023 Michael Franciosa 13-week cash flow work session 6230 Financing & Cash Collateral 1.10 300.00 330.00 (5) 10/20/2023 ‘Michael Franciosa = Numerous emails with Debtor B210 Business Operations 0.30 é 300.00 é 90.00

EXHIBIT A - Detailed Time Descriptions SUMMARY BY PROFESSIONAL Professional Mike Wyse Cole Celenza Michael Franciosa Date Professional Time Description Project Category Hours Rate Total 10/20/2023 Cole Celenza Variance test work session 8230 Financing & Cash Collateral 080 $ 375.00 § 300.00 10/20/2023 Cole Celenza Monthly Operating Report work session B290 Schedules / SOFAS / UST Reports os90 $ 375.00 $ 337.50 10/23/2023 Michael Franciosa Monthly Operating Report work session B290 Schedules / SOFAS / UST Reports 100 $ 30000 □ 300.00 10/23/2023 Cole Celenza Monthly Operating Report work session B290 Schedules / SOFAS / UST Reports 230 $ 37500 5 862.50 10/23/2023 Mike Wyse Prepared for and participated in weekly update call B210 Business Operations 100 $ 75000 § 750.00 10/24/2023 Mike Wyse Prepared for and participated in auction B130 Asset Disposition & Sales 450 $ 75000 5 3,375.00 10/24/2023 Michael Franciosa 13-week cash flow work session 5230 Financing & Cash Collateral 120 §$ 300.00 5 360.00 (1) 10/24/2023 Michael Franciose © Numerous emails with Debtor B210 Business Operations — 050 $ 30000 $ 150.00 10/25/2023 Michael Franciosa 13-week cash flow work session. 5230 Financing & Cash Collateral 120 $ 30000 $ 360.00 (1) Michael Franciosa = Numerous emails with Debtor 'B210 Business Operations 030 $ 30000 90.00 (1) 10/25/2023 Mike Wyse ‘Numerous emails and calls with Debtor B210 Business Operations | 120 $ 750.00 □□□□□□□ (1) 10/25/2023 ‘Cole Celenza ‘Numerous emails and calls with vendor B210 Business Operations - 110 $ 375.00 412.50 10/30/2023 Mike Wyse Prepared for and participated in weekly update call 6210 Business Operations 100 $ 750.00 $§ 750.00 10/30/2023 Michael Franciosa SOFA/SOAL work session. B290 Schedules / SOFAS / UST Reports 260 S$ 30000 $ 780.00 (1) Michael Franciosa = Numerous emails with Debtor — B210 Business Operations ~ 040 $ 30000 $ 120.00 10/31/2023 Michael Franciosa SOFA/SOAL work session. B290 Schedules / SOFAS / UST Reports 200 $ 300.00 5 600.00 10/31/2023 Michael Franciosa 13-week cash flow work session. 5230 Financing & Cash Collateral 180 $ 300.00 $ 540.00 (1) 10/31/2023 Michael Francioss = Numerous emails with Debtor 'B210 Business Operations 030 $ 30000 s 90.00 10/31/2023 Cole Celenza SOFA / SOAL work session B290 Schedules / SOFAS / UST Reports 140 $ 375.00 $ 525.00 Total 120.10 $54,652.50

EXHIBIT A - Detailed Time Descriptions EXHIBIT A - Detailed Time Descriptions SUMMARY BY PROFESSIONAL Professional Hours Rate Total Mike Wyse 18.25 $ 750.00 $13,687.50 Cole Celenza 60.70 $ 375.00 $22,762.50 Michael Franciosa 66.90 $ 300.00 $20,070.00 145.85 $56,520.00

Date Professional Time Description Project Category Hours Rate Tort Michael Franciosa = SOFA/SOAL work session. 8290 Schedules / SOFAS / UST Reports 200 5 300.00 § 600.00 (1) ‘Michael Franciosa «Numerous emails with Debtor. B210 Business Operations ‘0.70 5 30000 $s 21000 11/1/2023 Michael! Franciosa 13-week cash flow work session, 8230 Financing & Cash Collateral 140 5 300.00 § 420.00 21/1/2023 Cole Celenza SOFA/SOAL work session, 8290 Schedules / SOFAS / UST Reports 250 $ 375.00 $ 1,312.50 11/1/2023 Cole Celenza L3-week cash flow work session. 8230 Financing & Cash Collateral oo 5 375.00 225.00 (1) Mike Wyse ‘Numerous calls and emails with company and counse! B210 Business Operations 150 5 750.00 6 □□□□□□□□□ 11/2/2023 Michael Franciosa 1 3-week cash flow work session. 8230 Financing & Cash Collateral 3.00 $ 300.00 300.00 (1) (Michael Franciosa = Numerous emails with Debtor. ‘B210 Business Operations 090 5 6300.00 270.00 11/2/2023 Cole Celenza Cash management work session. 230 Financing & Cash Collateral 080 5 375.00 § 200.00 11/3/2023 Michael Franciosa —-13-week cash flow work session. 8230 Financing & Cash Collateral 150 $ 300.00 § 450.00 11/3/2023 Michael Franciosa Liquidation analysis work session. 8230 Financing & Cash Collateral 0.60 300.00 § 180.00 (1) Cole Celenza ‘Numerous emails with Debtor. SERENE vere 0.60 : 375.00 225.00 (1) Mike Wyse “Numerous calls and emails with company and counse! 7s 750.00 □ 1,312.50 21/4/2023 Michael Franciosa Liquidation analysis work session. 8230 Financing & Cash Collateral 240 «65 300.00 § 630.00 11/5/2023 Michael Franciosa □ 3-week cash flow work session, 8230 Financing & Cash Collateral 130 $ 30000 § 290.00 11/6/2023 Mike Wyse Prepared for and participated in weekly status calls. B210 Business Operations 150 6 $ 750.00 $ 1,125.00 11/6/2023 Michael Franciosa l3-week cash flow work session. 8230 Financing & Cash Collateral 3.00 § 300.00 § 300.00 (1) ‘Michael Francio:a «= Numerous emails with Debtor and Debtor counsel. 'B210 Business Operations om S 30000 $ 240.00 11/6/2023 Michael Franciosa —Liquiciation analysis work session. 8230 Financing & Cash Collateral 090 S$ 30000 § 270.00 11/6/2023 Cole Celenza Disclosure Statement work session. 8290 Schedules / SOFAS / UST Reports 1.30 5 375.00 $ 487.50 11/6/2023 Cole Celenza Liquidation analysis work session, 8230 Financing & Cash Collateral 0.70 5 375.00 § 262.50 11/7/2023 Michael Franciosa 13-week cash flow work session, 6230 Financing & Cash Collateral 0.50 300.00 150.00 (1) 24/7/2023 Cole Celenza “Numerous emails with Debtor. B210 Business Operations 040 375.00 150.00 11/8/2023 Cole Celenza Liquidation analysis work session, 8230 Financing & Cash Collateral 110 $ 375.00 $ 412.50 3 11/8/2023 Cole Celenza Prepared for and participated in Sale Hearing. 8130 Asset Disposition & Sales 150 375.00 & (3) = MiichaelFranciora Prepared for and participated in Sale Hearing. 18130 Asset Disposition & Sales 10 300.00 (1) Michael Francoss Numerous emails with Debtor. 18210 Business Operations 0.20 300.00 □□□□□ 23 Michael Franciosa Liquidation analysis work session. 8230 Financing & Cash Collateral 0.90 300.00 270.00 (1) Mike Wyse “Numerous calls and emails with company and counse! B210 Business Operations 150 é 750.00 □ 1,125.00 (1) ‘Michael Francioss Numerous emails with Debtor. ‘'B210 Business Operations 030 300.00 39.00 11/9/2023 Michael! Franciosa 13-week cash flow work session. 6230 Financing & Cash Collateral 070 5 300.00 210.00 11/9/2023 Michael Franciosa Liquidation analysis work session. 8230 Financing & Cash Collateral 100 $ 300.00 § 300.00 21/9/2023 Cole Celenza 13-week cash flow work session. 8230 Financing & Cash Collateral 130 5 37500 □ 487.50 11/3/2023 Cole Celenza ‘Cash management work session. 8230 Financing & Cash Collateral 080 5 375.00 300.00 (2) Mike Wyse Work session on Liquidation Analysis and Cash Flow 8220 Financing & Cash Coltaveral 175 $ 780.00 é 1,312.50 11/10/2023 Michael Franciosa —_Liquiciation analysis work session. 8230 Financing & Cash Collateral 120 $ 20000 $ 260.00 11/10/2023 Michael Franciosa 13-week cash flow work session. 8230 Financing & Cash Collateral 2.70 300.00 § $10.00 (1) «Cole Cetenza Numerous emais with Debter and Debtor counsel (B210 Business Operations iio '$ amo s 41250 11/13/2023 Mike Wyse Prepared for and participated in weekly status calls. 8210 Business Operations 1.50 é 750.00 1,125.00 (1) 41/23/2023 Miche! Franciota Numerous emails with Debtor. 18210 Business Operations oa § 30000 § 12000 11/13/2023 Michael Franciosa = Monthly Operating Report work session. B290 Schedules / SOFAS / UST Reports 180 5 300.00 § 540.00 11/13/2023 Michael Franciosa «= SOFA/SOAL work session. 8290 Schedules / SOFAS / UST Reports 190 300.00 570.00 (1) Michael Franciosa © Numerous emails with Debtor and Debtor counsel. 'B210 Business Operations 050 3 300.00 : 150.00 (3) Cole Celenza ‘Prepared for and participated in weekly status call. B20 Business Operations 0.70 375.00 262.50 11/13/2023 Cole Celenza Disclosure Statement work session. 8290 Schedules / SOFAS / UST Reports 130 5 37500 $ 487.50 11/14/2023 Michael Franciosa 13-week cash flow work session. 8230 Financing & Cash Collateral 130 5 300.00 § 350.00 (1) ‘Michael Franciosa = Numerous emails with Debtor. 82110 Business Operations 060 S 30000 $ 180.00 11/14/2023 Cole Celenza 13-week cash flow work session. 8230 Financing & Cash Collateral 020 $ 37500 § 200.00 11/14/2023 Cole Celenza Liquidation analysis work session. 8230 Financing & Cash Collatera! 110 $ 375.00 $ 412.50 11/15/2023 Mike Wyse Prepared for and participated in calls re Liquidation Analysis 8230 Financing & Cash Collateral 2.00 5 750.00 $ 1,500.00 11/15/2023 Michael Franciosa —_Liquidiation analysis work session. 8230 Financing & Cash Collateral 0.50 300.00 150.00 (1) 42/15/2023 Michael Franciosa Numerous emails with Debtor. B210 Business Operations 0.20 é 300.00 é 60.00 11/15/2023 Michael Franciosa =— Liquidation analysis work session. 8230 Financing & Cash Collateral 0.50 é 300.00 $ 150.00 (4) 11/15/2023 ‘Michael Franciosa Liquidation analysis work session. (8230 Financing & Cash Collatera! 0.50 30000 $ 150.00 11/15/2023 Michael Franciosa =| Wind down budget work session. 8230 Financing & Cash Collateral 200 § 300.00 § 600.00 11/15/2023 Cole Celenza Liquidation analysis work session. 8230 Financing & Cash Collateral 090 5 375.00 § 337.50 11/15/2023 Cole Celenza Prepared for and participated in Liquidation Analysis. 8230 Financing & Cash Collateral 050 5 375.00 § 187.50 11/15/2023 Cole Celenza SOFA/SOAL work session. 8290 Schedules / SOFAS / UST Reports 250 5 375.00 □□ 937.50 11/16/2023 Michael Franciosa SOFA/SOAL work session, B290 Schedules / SOFAS / UST Reports 180 5 300.00 § 540.00 11/16/2023 Cole Celenza Wind down budget work session. 8220 Financing & Cash Collateral 050 $ 37500 § 187.50 (1) Cole Calenza ‘Numerous emails with Debtor. 'B210 Business Operations 110 5 37500 s 41250 21/17/2023 Michael Franciosa Cash flow discussion with Debtor. 230 Financing & Cash Collaterai a7 $ 300.00 § 210.00 11/17/2023 Michael Franciosa = SOFA/SOAL work session, 8290 Schedules / SOFAS / UST Reports 150 é 300.00 450.00 (1) Michael Franciosa Numerous emails with Debtor. B210 Business Operations 020 200.00 é 30.00 11/17/2023 Cole Celenza SOFA/SOAL work session. 8290 Schedules / SOFAS / UST Reports 140 5 375.00 § 525.00 11/17/2023 Cole Celenza (Cash management work session. 8230 Financing & Cash Collateral 140 $ 375.00 § 412.50 11/17/2023 Cole Celenza 13-week cash flow work session. 8230 Financing & Cash Collateral 090 § 375.00 $ 337.50 11/18/2023 Michael Franciosa © Monthly Operating Report work session. 8290 Schedules / SOFAS / UST Reports 230 $ 300.00 $ 650.00 11/20/2023 Mike Wyse Prepared for and participated in weekly status calls. 8210 Business Operations 150 5 750.00 $ 1,125.00 (1) 11/20/2023 Michael Franciosa == Monthly Operating Report work session. 8290 Schedules / SOFAS / UST Reports 3.90 300.00 1,170.00 11/20/2023 ‘(Michae! Francicsa = Numerous emails with Debtor. (8210 Business Operations | 0.60 300.00 180.00 (3) Cole Celenza Prepared for and participated in weekly status call. 8210 Business Operations 020 375.00 ‘75.00 11/20/2023 Cole Celenza SOFA/SOAL work session, 8290 Schedules / SOFAS / UST Reports 2390 é 375.00 é 1,087.50 (1) 21/20/2023 Cole Celenza ‘Numerous emails with Debtor and Debtor counsel. B210 Business Operations 0.90 375.00 337.50 11/20/2023 Cole Celenza Monthly Operating Report work session. B290 Schedules / SOFAS / UST Reports 3.10 $ 375.00 $ □□□□□□□□

EXHIBIT A - Detailed Time Descriptions SUMMARY BY PROFESSIONAL Professional Mike Wyse Cole Celenza Michael Franciosa

Date Professional Time Description Project Category Hours, Rate Total 11/21/2023 Michael Franciosa 1 3-week cash flow work session. 8230 Financing & Cash Collateral 0.80 $ 300.00 $ 240.00 (1) ‘Michael Francioca = Numerous emails with Debtor. ‘8210 Business Operations 030 5 30000 $ 90.00 11/21/2023 Michael Franciosa = Monthly Operating Report work session. 8250 Schedules / SOFAS / UST Reports 120 $ 300.00 $ 360.00 11/21/2023 Cole Celenza SOFA/SOAL work session. 8290 Schedules / SOFAS / UST Reports o20 $ 375.00 $ 200.00 11/21/2023 Cole Celenza Monthly Operating Report work session. B290 Schedules / SOFAS / UST Reports 250 5 375.00 □□ 937.50 11/21/2023 Cole Celenza SOFA/SOAL work session. B290 Schedules / SOFAS / UST Reports 240 5 375.00 5 300.00 11/21/2023 Cole Celenza 13-week cash flow work session. 5230 Financing & Cash Collateral 0.70 5 375.00 § 262.50 11/22/2023 Michael Franciosa ‘Cash management work session, 230 Financing & Cash Collateral 0.80 5 300.00 § 240.00 11/22/2023 Michael Franciosa =. -week cash flow work session. 8230 Financing & Cash Collateral 0.70 $ 300.00 § 210.00 11/22/2023 Cole Celenza Prepared for and participated in Disclosure Statement hearing. B250 Schedules / SOFAS / UST Reports 130 $ 375.00 § 487.50 11/27/2023 Mike Wyse Prepared for and participated in weekly status calls. B210 Business Operations 150 $ 750.00 $ 41,125.00 (1) aay27y2003 ‘Michael Franciosa == Numerous emails and calls with Debtor and Debtor counsel. 'B210 Business Operations 100 5s 300.00 $ 300.00 11/27/2023 Michael Franciosa «= SOFA/SOAL work session. 8290 Schedules / SOFAS / UST Reports 110 $ 200.00 $ 330.00 11/27/2023 Cole Celenza ‘Objections work session. 290 Schedules / SOFAS / UST Reports 1.60 65 375.00 □ 600.00 (1) Cole Celenze ‘Numerous emails with Debtor and Debtor counsel. (8210 Business Operations ‘030 S 375.00 é 337.80 (3) Cole Celenza ‘Prepared for and participated in weekly status call. B210 Business Operations 040 S$ 375.00 150.00 11/27/2023 Cole Celenza 13-week cash flow work session. 8230 Financing & Cash Collateral 110 $ 375.00 $ 41250 11/27/2023 Cole Celenza Filed objections work session. 8290 Schedules / SOFAS / UST Reports oso $ 375.00 § 187.50 (1) (Mike Wyse ‘Numerous calis and emails with company and counsel ‘8210 Business Operations 225 5 75000 $ □□□□□□□□ 11/28/2023 Michael Franciosa Professional fee carve-out work session. 5230 Financing & Cash Collateral 2.10 $ 300.00 □ 630.00 11/28/2023 Michael Franciosa 13-week cash flow work session. B230 Financing & Cash Collateral 130 $ 300.00 § 330.00 11/28/2023 Michael Franciosa = SOFA/SOAL work session. B290 Schedules / SOFAS / UST Reports 150 5 300.00 $ 450.00 11/28/2023 Michael! Franciosa Disclosure Statement work session. B290 Schedules / SOFAS / UST Reports os0 $ 300.00 5 150.00 (1) ‘Michael Franciora = Numerous emails with Debtor. ‘8210 Business Operations 020 s 30000 5 60.00 11/28/2023 Cole Celenza 13-week cash flow work session. 8230 Financing & Cash Collateral 180 5 375.00 5 562.50 11/28/2023 Cole Celenza Disclosure Statement work session. B290 Schedules / SOFAS / UST Reports 210 5 375.00 5 787.50 (1) Cole Celenza ‘Numerous emails and calls with Debtor and Debtor counsel. (8210 Business Operations O70 5 37500 $ 26250 11/28/2023 Cole Celenza DIP budget work session. 8230 Financing & Cash Collateral 090 $ 375.00 5 337.50 11/29/2023 Michael Franciosa Priority claim work session. 8290 Schedules / SOFAS / UST Reports 0.70 5 200.00 $ 210.00 (1) 11/29/2023 ‘Michael Franciosa == Numerous emails with Debtor. (8210 Business Operations 02 S$ 20000 5 90.00 11/29/2023 Michael Franciosa = Analysis of Debtor's depositors B210 Business Operations 230 5 300.00 § 690.00 11/29/2023 Michael Franciosa 13-week cash flow work session. 8230 Financing & Cash Collateral 0.60 5 300.00 § 180.00 11/29/2023 Michael Franciosa 13-week cash flow work session. 8230 Financing & Cash Collateral 220 § 300.00 5 660,00 11/29/2023 Cole Celenza Professional fee carve-out work session. 8230 Financing & Cash Collateral 050 5 375.00 5 187.50 (1) 11/29/2023 Cole Calenza ‘Numerous emails with Debtor and Debtor counsel. ‘8210 Business Operations ‘oa0 s 37500 □ 300.00 11/29/2023 Cole Celenza Priority claim work session. 8250 Schedules / SOFAS / UST Reports 210 $ 375.00 $ 787.50 11/29/2023 (Cole Celenza 13-week cash flow work session. B230 Financing & Cash Collateral 2.10 375.00 5 787.50 (1) Mike Wise ‘Numerous calls and emails with company and counsel 8210 Business Operations 1.50 é 750.00 1,125.00 (1) 24/20/2023 Cole Calenza ‘Numerous emails and calls with Debtor and Debtor counsel. 'B210 Business Operations 070 5 375.00 $ 262.50 11/30/2023 Cole Celenza Disclosure Statement work session. 8290 Schedules / SOFAS / UST Reports 0.40 5 375.00 5 150.00 11/30/2023 Cole Celenza Liquidation analysis work session. 8230 Financing & Cash Collateral 170 5 378.00 § 637.50 11/30/2023 Cole Celenza 13-week cash flow work session. 8230 Financing & Cash Collateral 140 5 375.00 5 525.00 aS □□□□□□□□□□□□