B-01 Larsen Report_Group 3
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To: Attorney for Southern Appalachian Insurance (For Larsen Convenience Store)
From: CD Group #3
Re: Final examination report on Fire at Larsen Convenience Store
Date: April 21
st
, 2024
Introduction and Background In December 2015, Unexpected Fire started at Larsen Convenience Store in Canton, Georgia, around midnight on December 31, 2015, and completely burned down the structure and contents to the ground. An insurance claim was filed by the owner. Agents from the State Fire Marshal’s office and independent cause and origin experts hired by the insurance company conducted a cause and origin investigation of the fire scene and determined that the fire was incendiary (i.e., intentionally set as opposed to being caused by natural, mechanical, or electrical causes). Four sources of Ignition were found. According to Owner Mr. Greg Larsen, Year 2015 for the Larsen Convenience Store was the best year in sales and net profit being significantly higher than prior years and that 24 months (about 2 years) are still left on the lease to expire. According to him a pyromaniac or someone with a grudge lit the fire. Description
2013
2014
2015
Net Profit
$59570
$64486
$130458
On March 18, 2016, Greg Larsen filed the proof of loss with Southern Appalachian Insurance. Since the cause was an incendiary fire, Southern Appalachian Insurance assigned the follow-up civil investigation to its Special Investigative Unit (SIU) and expanded the services of Alexander Z. Boone to include the casualty loss claim. Below are the findings of SIU Special Agents: -
1)
The Primary suppliers of Convenience store had required Greg Larsen to sign promissory
notes for unpaid balances in early November 2015 and switched future deliveries to Cash on delivery basis. 2)
Regular customers of the store pointed that during days leading up to fire, the inventory of Beer and Tobacco looked low (half the tobacco bins behind the counter were empty). And that there was an ongoing sale on paper towels. 3)
In past Greg Larsen had a lawsuit filed by his sister and brother-in-law for accidently killing his nephew post a heated argument and they won $500,000 in state Court judgement. The appellate court upheld the decision, and the Georgia Supreme Court denied certiorari, making the judgment a collectible debt. The Southern Appalachian Insurance paid $75,000 to his sister and brother-in-law in July 2015. Subsequently these relatives also seized business bank accounts and put a lien on business assets on September 2015 via court orders.
Executive Summary
The Larsen Convenience Store fire investigation uncovered alarming financial irregularities and
potential fraud by owner Greg Larsen. The fire, deemed incendiary, occurred on December 31,
2015, resulting in a total loss of the structure and contents. Despite Larsen's claims of a possible
vendetta, subsequent investigations revealed significant discrepancies in both the store's financial
records and Larsen's personal finances.
Greg Larsen failed to disclose a $500,000 liability from a wrongful death lawsuit, leading to an
understatement of personal liabilities on financial statements from 2014 to 2016. Furthermore,
material misstatements in year-end inventory figures for 2015 inflated reported net profit by
$60,317.70, pointing to potential fraudulent activity.
Post-fire financial structures exhibited significant changes, including sharp declines in cash
reserves and shifts in liabilities and equity. Disproportionate growth in real estate investments,
coupled with declining liquidity, raises concerns about financial management and asset allocation
strategies.
Greg Larsen engaged in financial statement fraud through misrepresentation and omission,
misleading entities such as the IRS and the insurance company. Larsen Convenience was
insolvent as of January 7, 2016, with liabilities exceeding assets by $10,000. This deliberate
overstatement of assets suggests fraudulent misrepresentation of solvency status.
Certifications on tax returns and bank financial statements typically address materially inaccurate
information by stating that the signer certifies, under penalties of perjury or similar criminal
prosecution, that all information provided is true, accurate, and complete to the best of their
knowledge. Despite this, Mr. Larsen knowingly provided false information on the financial
statements and tax returns, constituting a felony offense.
The investigation highlights serious financial irregularities and potential criminal offenses
committed by Greg Larsen, including fraudulent financial reporting and misrepresentation of
solvency status. Such actions undermine the integrity of financial statements and carry
significant legal ramifications. Further scrutiny and legal action may be necessary to address
these findings and hold responsible parties accountable.
Documents Reviewed
Following documents reviewed as part of the investigation: -
1.
Larsen’s Sworn statement in Profit and loss with claim amount of $349,925.
2.
1040 Individual Tax Returns for three years 2013, 2014, 2015
3.
Schedule C - Profit and loss for business of 1040 for three years 2013, 2014 and 2015
4.
W2 wage and Tax Statement Mrs. Tonya Larsen for three years 2013, 2014 and 2015
5.
Supplement: Part III Cost of Goods Sold- Summaries by Product line for three years 2013, 2014, 2015
6.
SBA Personal financial statement of Mr. Greg Larsen filed with Sharptop Bank for three years 2013, 2014, 2015
7.
Form ST-3 Sales and Use taxes filed with Georgia department Revenue for 2015
8.
Month-wise purchase register for 2015 from different suppliers. 9.
Physical inventory report as on 31st October 2015
Result
Under Attorney –Client privilege the examination of financial condition (Solvency) analysis of Larsen Convenience Store, the accuracy of Casualty Loss claim and estimated inventory loss at the time of fire is determined. We performed Vertical and Horizontal analysis of IRS Schedules C from 2013 to 2015 income tax returns. The Average of 2013 and 2014 of COGS and Gross Revenue is used to calculate revised estimates of 2015.
Cost of Goods Sold
Description
2015 reported in schedule Percentage
2015 Revised estimates
Percentage
Excess/under reported Fuel
814,395
89%
814,395
89%
0
Groceries
159,868
62%
174,666
68%
-14,797
Beverages
51,706
60%
62,405
73%
-10,700
Tobacco
73,651
53%
108,472
79%
-34,821
Print Media
2,436
87%
2,436
87%
0
Revised Ending Inventory Description
2015 reported in Percentage
2015 Revised
estimates
Percentage
Excess/under reported
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