In re Golden Wing Properties, Inc.

Opinion

UNITED STATES BANKRUPTCY COURT NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION ) ) Case No. 23bk02174 ) Golden Wing Properties, Inc., Chapter 7 ) Debtor. ) Judge Timothy A. Barnes

FINDINGS OF FACT AND CONCLUSIONS OF LAW IN SUPPORT OF ORDER AWARDING TO LORI WEST AND THE FIRM OF APRIO ADVISORY GROUP, LLC, ACCOUNTANTS TO THE CHAPTER 7 TRUSTEE, FOR ALLOWANCE AND PAYMENT OF FINAL COMPENSATION AND REIMBURSEMENT OF EXPENSES TOTAL FEES REQUESTED: — $2,675.00 TOTAL COSTS REQUESTED: — $00.00 TOTAL FEES REDUCED: $65.00 TOTAL COSTS REDUCED: $ 0.00 TOTAL FEES ALLOWED: $2,610.00 TOTAL COSTS ALLOWED: $ 0.00 TOTAL FEES AND COSTS ALLOWED: $2,610.00 ‘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) Lumping — TOTAL of disallowed amounts (10% of affected entries): $65.00 The Court may impose a ten percent penalty on entries that appear to be “lumping.” ‘The Court will reduce each entry marked as such per the penalty. I” re Wildman, 72 B.R. 700, 709 (Bankr. N.D. IIL 1987) (Schmetterer, J.) (‘Applicants may not circumvent the minimum time requirement or any of the requirements of detail by “lumping” a bunch of activities into a single entry. [citation omitted]. Each type of service should be listed with the corresponding specific time allotment.”).

ENTERED: 9 ~<\_> CS Dated: February 24, 2026 — . —_ ‘Timothy A. Barnes, Judge United States Bankruptcy Court

Billing Detail for Invoice 305224 Date Staff Hours Amount Rate 08/01/2024 (1) 0088//0011//22002244 WWeesstt,, LLooiiss 22..0000 $$665500..0000 $$332255..0000 RReevviieeww iinnffoorrmmaattiioonn rreecceeiivveedd ffrroomm ttrruusstteeee.. PPrreeppaarree wwoorrkkppaappeerrss aanndd ssuummmmaarriizzee aaccttiivviittyy ffoorr ffiissccaall yyeeaarr eennddeedd 66//3300//2244.. PPrreeppaarree ffeeddeerraall aanndd ssttaattee ccoorrppoorraattee rreettuurrnnss ffoorr ffiissccaall yyeeaarr eennddeedd 66//3300//2244 -- ffoorrmmss 11112200 aanndd IILL--11112200.. DDrraafftt ssttaatteemmeenntt ffoorr aattttaacchhmmeenntt ttoo rreettuurrnnss rree:: bbaannkkrruuppttccyy ffiilliinngg.. 08/02/2024 08/02/2024 West, Lois 0.70 $227.50 $325.00 Finalize returns for fiscal year ended 6/30/24 - forms 1120 and IL-1120. 08/05/2024 08/05/2024 West, Lois 0.50 $162.50 $325.00 Final review of workpapers and returns for fiscal year ended 6/30/24 - forms 1120 and IL-1120. Send to processing. 08/07/2024 08/07/2024 Hollander, Debra 0.50 $150.00 $300.00 e-filed returns 10/30/2024 10/30/2024 West, Lois 0.50 $162.50 $325.00 Respond to notice re: payment of tax due for period ended 6.30.24. Emails with J. Niese re: payments made. 11/18/2024 11/18/2024 West, Lois 0.30 $97.50 $325.00 Draft letter to Internal Revenue Service re: notice received - informing them of the bankruptcy filing. Invoice #305224 Total: $1,450.00 Golden Wing Properties, Inc. Billing Detail for Invoice 1143084 Golden Wing Properties, Inc. - Final 2024 return Date Staff Description Hours Rate Amount 03/03/2025 Lois West Review information received from trustee. Review 0.50 415.00 207.50 bankruptcy documents re: basis in contracts sold by trustee. 03/10/2025 Lois West Prepare workpapers and returns for final period 2.00 415.00 830.00 ended 2/28/25 - forms 1120 and IL-1120. 03/11/2025 No Staff Allocated 2024 Tax Return Processing 0.00 0.00 350.00 2024 1120 Business Tax Total 2.50 1,387.50 Golden Wing Properties, Inc. Total 2.50 1,387.50 Discount (162.50) Invoice 1143084 Total $1,225.00 GRAND TOTAL $2,675.00