Chapter 6
Donna thought about Matt as she sipped her coffee the next morning. Matt had been angry that Kristen had done an end-run around him. It was understandable that he would feel embarrassed, but was it more than that? Did he have something to hide?
The call came earlier than Donna expected. Matt must have been waiting at the door for Heather to show up.
“Hello, Donna? Yeah, I just had a talk with Heather. She had a pile of checks for me to sign, including the one to Kristen. She didn’t even mention missing a payment last month until I specifically asked about it.” Matt was talking faster than usual.
“Then what did she say?” Donna asked.
“She says that there wasn’t enough money in the account last month to pay everything that was due, so she planned to make the payment a little late once we had built up the balance.”
“Hmm,” Donna murmured.
“I told her that you would be coming in, and that she should show you anything you ask for.”
“That’s great Matt, but first I need to ask you something.”
“What’s that?”
“Do you want me going through your books? Kristen thinks I should back off and just turn everything over to you. I would be glad to help you, but only if you want me to, with no pressure.” Donna held her breath, waiting for his answer.
Matt sighed. “I admit I was a little ticked off at Kris for hiring you, but now I’m glad she did. The business ran fine for the first two years, and this year the rental income is even higher, but Heather says we are having cash flow problems. Expenses must be up, but I can’t really see why they should be. I think I need someone to run the numbers for me. I’m in over my head.”
Donna let out a breath of relief. “Okay. I’ll drop by and see Heather this morning. Why don’t you give Kristen a call and fill her in?”
“Good idea. Talk with you soon, Donna. And thanks.”
Donna decided against her navy suit. Instead, she chose khaki slacks, a blue striped blouse, and a navy cardigan. She wanted to look competent but non-threatening when she talked with Matt’s bookkeeper. Having someone else looking at your books could be as nerve-wracking as a final exam, so she wanted Heather to feel comfortable with her. Kristen was out again, so Donna grabbed an apple from the fruit bowl in the kitchen and was on her way.
Heather Brockman’s office was in a small strip mall next to a shoe repair store. She turned out to be a short round-faced woman of undetermined age. She sat behind a metal desk, which was almost completely covered with African violets, blooming in shades of blue, purple, and pink. The combination of florescent light and the indirect light from the north-facing windows at the front of the office must have suited them perfectly. Heather’s computer monitor bloomed from the center of the violet garden. She didn’t seem especially pleased to see Donna, but then auditors were seldom met with cheers.
“I appreciate you taking time to show me the books, Heather. What accounting program do you use?”
Heather raised her chin. “I don’t need some fancy accounting program. I keep track of everything on Excel spreadsheets.”
“That’s fine; a good many of the clients I do taxes for use Excel. As long as you keep track of all the income and outflow, it works fine. Could you show me please?”
Heather pulled up some spreadsheets on her computer and Donna came around to look over her shoulder.
“Okay, this is a list of the renters and which apartment they are in. This column shows how much they are supposed to pay and these show how much they actually pay each month. Most send the checks directly to me, but some like to pay in cash and Matt collects those and brings them in to me.”
“Okay. That seems straightforward enough.”
“And this is all our outflow. Maintenance, supplies, mortgage payment, that sort of thing.”
“Yes, that looks right. I see that you didn’t make a payment to Meredith Enterprises last month. Why was that?”
Heather bristled. “What was I supposed to do, bounce a check? There wasn’t enough money in the account to cover everything.”
“I see. That does put you in an awkward position. Did Matt tell you to skip that payment?”
“I tried to talk with him about it but he didn’t want to listen. He just said to use my best judgment, and I figured since he’s engaged to the Meredith girl, she would probably be more patient than some of our other suppliers.”
“Okay.” Donna was careful to keep her voice neutral. She scrolled down the page, looking over the expenses. “I see a few more instances over the past few months where you made only partial payments to Meredith and a few others. Same situation?”
“Yes, but I was able to make up the difference the next month on most of them.”
“This is just the current year. Do you have the spreadsheets for past years too?”
“Of course.”
“It sounds like cash flow has been a recurring problem for you lately. I’d like to make a copy of all these records back to the beginning so I can study these more closely. Maybe I can come up with some suggestions to trim expenses so you won’t be put in this position any more. I’ll get my thumb drive.”
Heather frowned. “Matt said to let you look at everything, but he didn’t say to let you make copies. I don’t think I should do that.”
Donna answered smoothly, “You have months and years of work here, Heather. I can’t just look over all your hard work in five minutes and I’m sure you don’t want me hanging around in your office for days.” Donna saw by the widening of Heather’s eyes that she most definitely did not want her hanging around. “Why don’t you give Matt a call and ask him if you can release the records?”
“Fine. You can have the records, but I don’t know what all the fuss is about. You can’t make two and two add up to five, no matter how much fancy accounting you do.”
“You are so right, Heather, and I wish some of my clients understood that. Here is my thumb drive. I’d like all the income and outflow ledgers and account ledger since the business started three years ago, and also all the renter and supplier contact information.”
“What do you want all that for?” Heather asked.
“I’m not sure yet, but I might want to talk with some of them about how to reduce expenses. I’d just like to get everything now so I can get out of your hair and let you work in peace.”
After collecting all the data she could pry out of Heather, Donna stood to go. As she stepped away from the computer, she noticed Heather’s purse hanging over the back of her chair. Made of soft caramel-colored leather, it was tooled in a whimsical pattern. A circle of buffalo nickels glinted through openings in the leather, with a medallion pattern in a darker shade of brown in the center. “What a beautiful handbag, Heather. I’ve never seen one like it.”
Heather smiled for the first time. “Thank you. A local artist makes them. No two are alike.”
“Wonderful. Well, thank you again for your time. Goodbye.”
As she walked back to her car, Donna wondered if Heather was just understandably hostile to someone looking over her shoulder or if it was something more.
The only major player left was the main partner in the LLC, Matt’s uncle Blake Russell. He was an authorized signer on the checking account. However, he was the original purchaser and had made a sizable down payment. It wouldn’t make much sense for him to allow the business to fall into foreclosure. Unless, of course, the value of the business had fallen so far that he had no equity. Then he could try to negotiate a short sale to get out from under the loan. Afterward he could possibly pick up another similar business at a lower price.
Donna had her doubts about Mr. Russell. She didn’t like the way he plunked the business in Matt’s lap before leaving town. At the worst, he could be setting Matt up as some type of scapegoat. At best, he wasn’t handling his asset very well, not having set up any sort of procedures or checks and balances and offering no oversight.
Donna had co
me across a few managers of this type when she was in corporate accounting. People called them bungee bosses. They were type-A, hard driving men or occasionally women who would drop in and give their subordinate a huge assignment and then disappear onto another project. They were never to be found for guidance or assistance as the worker tried to complete the assignment. Finally the boss would bungee back in, usually just in time to criticize the subordinate’s judgment because the assignment wasn’t completed exactly the way the boss would have done it, and the pattern would start again.
Donna decided it was past time to meet this mystery uncle. She drove to the address listed on the purchase papers. It was a two-story office building. As Donna entered the building, she spotted a perky receptionist talking to a young couple. “Mrs. Jones can see you now. Right this way please.” She led them down the hall to a door on the right.
She returned quickly, beaming Donna a smile worthy of a toothpaste ad. “Hello, how can I help you?”
“Hi. I’m Donna Zimmer. I’m here to see Blake Russell. Is he in?”
The receptionist’s face fell. The range of emotion she managed to convey in such ordinary conditions was astounding. Donna wondered if the receptionist moonlighted as an actress. “No, I’m so sorry. Mr. Russell isn’t in the office today. Would you like to make an appointment?”
“Are you sure? I only need a few minutes of his time, and I’m willing to wait.” Donna had experienced overprotective receptionists before.
The receptionist’s eyes widened. She seemed flabbergasted that Donna thought she was being less than truthful. “No, really, he isn’t here at all, and he said he won’t be in until tomorrow. I could pencil in an appointment at ten and confirm it with Mr. Russell when he calls in later.”
Donna gave up. “Ten o’clock is fine. Here is my cell number; I’d appreciate a confirmation text once you verify with Mr. Russell. Thank you, um, I’m sorry, I can’t see your nametag.”
The receptionist tucked a reddish-gold strand of hair behind her ear, revealing the nametag pinned to her blouse. “I’m Rainbow.”
Of course you are. Donna smiled, hoping her amusement didn’t show. “Thank you, Rainbow, for your help. I’ll see you in the morning.”
As she turned to go, a man approached the reception desk and Rainbow turned her high-beam smile on him. “Hello, how may I help you?”
“I’m here to see Dr. Larson.”
Donna found the setup in the office complex interesting. Several small businesses seemed to share one receptionist. She had clients in similar situations and there was nothing inherently suspicious about the arrangement, but if someone were running a scam and wanted to give the appearance of a legitimate business, this setup would be ideal. Mr. Russell definitely merited a meeting. Too bad she would have to wait until tomorrow.
In the meantime, she was invited to a shower tonight, and that meant a present. What do you get a girl who has everything? Maybe if she wandered through the artsy shops downtown, Donna would be inspired.
Donna found a public parking lot. She followed the crowd over the railroad tracks that ran next to the attractive train depot and across the street to the old-fashioned storefronts. The irresistible smell of pepperoni and tomato sauce drew her around the corner.
A young couple was dining on the front porch of a place called Pioneer Pizza. There was a chilly breeze and Donna wondered why they chose to sit outside until she noticed the woman slip a tidbit to a Great Dane, which was lying on the floor beside them. Donna could hear his tail thumping on the wooden floor. Donna stepped inside and stopped, taking in the sight. The restaurant appeared to have been decorated by a demented lumberjack. Everything was made of rough wood or logs, all embellished with decades of carved graffiti. Her slice of the Lumberjack Special pizza, however, was excellent.
Afterward, she wandered from shop to shop. They sold everything from cheap souvenirs made in China to exquisite one-of-a-kind jewelry. Donna spent a most enjoyable half-hour poking around an artist co-op. She admired the silky smooth inlaid wood of a miniature chest of drawers. A large panel of stained glass in the window captured the majesty of a mighty Ponderosa pine. There was a rack of wonderful silk-screened fashions, not just tee shirts but skirts and jackets too. She even saw some handbags similar to the one Heather had, but they were in a glass case and she didn’t want to drag the attendant’s attention away from a customer who was trying on hand-made silver rings. She made a mental note to return and look at the handbags later. Her daughter would love one.
Many of the shops sold outdoor wear. A cloud-soft fleece jacket called Donna’s name, but she reminded herself that she was here to buy Kristen a gift, not herself. The resident Labrador wagged goodbye and she scratched his ears before she slipped out the door of the shop. Friendly dogs seemed to be everywhere here in Flagstaff. Maybe she should adopt one once she got back home. It might make the house a little less lonely.
Donna thought back to her own childhood dog, Scrappy, an unlikely mix of wire-haired terrier and beagle. She had loved that scraggly mutt beyond reason. She regretted that her daughter, Rachel, had never had a pet because Mark, Rachel’s father, was allergic. Donna grinned. Even more reason to get a dog now.
The next shop had walls, floor, and ceiling painted sky blue with a cloud pattern, so you felt you were floating. The merchandise was a mix of vintage and newly made retro styled clothing and accessories. The pins, watches, and other do-dads were beautifully displayed on antique chests and tables. Even the clothes racks were graceful wrought iron creations.
Donna was flipping through a rack when she noticed a glamorous nightgown hanging on a hook beside the changing room. Someone must have tried it on and decided against it. The halter-styled bodice and flowing skirt were reminiscent of an old black-and-white movie. There was a panel of smocking in the back, creating a fitted but comfortable waist. It would be ideal for a honeymoon and the soft peachy color would flatter Kristen’s skin tones. Donna looked at the price tag. Ouch. Still, she would never find a more perfect gift.
“May I help you?” A shop attendant appeared at Donna’s elbow. She was a petite blond, with a few freckles across her nose and a small baby bump pressing against her hand-woven tunic.
“I’ll take this nightgown please,” Donna said.
“Would you like to try it on first?” the shop attendant asked.
“No thanks, it is a gift,” Donna said.
“In that case, may I gift-wrap it for you?”
“That would be perfect. It’s for a bridal shower.”
“Really? You aren’t talking about Kristen Meredith’s shower by any chance?”
Donna’s eyes widened. “Yes. Are you a friend of Kristen’s?”
“Yes, I’m Jen. The shower is at my place tonight. You must be Donna.”
“I am. Nice to meet you Jen.”
“Kristen told me that you were coming to help her with some of the wedding preparations. I’m so glad you were able to come. Between the shop and my pregnancy, I haven’t been as much help as I would like to have been, but she and Pauline the Dragon Lady seem to have everything under control.”
Donna grinned. “I understand that Pauline was giving you grief about dress fittings.”
“Yes, it was terribly inconsiderate of my baby to continue to grow between the fittings.” Jen laughed. “Actually the seamstress and I had it all figured out from the first fitting, but Pauline thinks Kristen isn’t getting her money’s worth unless she throws her weight around.”
Jen shook out the nightgown and began folding it neatly. “Kristen will love this.”
“Do you think so?” Donna asked.
“Absolutely. When we were kids, her mother had this big trunk of dress-up clothes for us and Kristen loved to wear long flowing skirts and twirl around the room. I was thinking of her when I designed it.”
“You designed this? It’s amazing. You are incredibly talented.”
“Thanks,” Jen said. “It was a struggle at first, but the s
tore is doing well now. Kristen’s dad helped me get my start, you know.”
“No, I didn’t know.”
“He loaned me the money to lease the space and get inventory. For the first couple of months I was afraid I would never be able to repay him, but he said to wait for Christmas season and he was right. I made the last payment to him last year, just before he died.” Jen blinked down at the box for a few seconds, and then roused herself and smiled at Donna. “So, white wrapping paper with silver ribbon?”
“Perfect.” A few minutes later Donna was carrying a beautifully wrapped package toward the parking lot. She noticed a sign for visitor information at the train depot and decided to look for a local trail map.
Inside the old depot, the walls were covered with shelves and racks of brochures and advertisements, as well as souvenirs. Route 66 merchandise was well represented. Two people were working behind a counter in the center of the room, giving out information and ringing up merchandise.
Donna located a map, as well as a Chamber of Commerce fact sheet and a few brochures about local attractions. She looked out through the wavy glass of the old window. There was something comforting about the old brick building. Trains and tourists and students came and went, but the depot was always there to greet them in the heart of Flagstaff.
Last Flight from Flagstaff (Choices: Story Two) Page 10
