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		<title>Communications Announcements</title>
		<link>http://patriotguard.org/ALLForums/tabid/61/forumid/216/view/topics/Default.aspx</link>
		<description>Comm Posts</description>
		<language>en-US</language>
		<generator>ActiveForums  3.5</generator>
		<copyright>Copyright &amp;copy; 2005-2008 by Patriot Guard Riders</copyright>
		<webMaster>info@patriotguard.org</webMaster>
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			<title>BoD elections 2008</title>
			<description>  

 
 The BoD 
elections for 2008 are finally complete.  It took much longer than normal to 
complete the election process due to the excellence of the nominee's.  In a step 
forward this year, each State Captain was asked to submit a nomination also.  
     
  Every 
candidate was considered carefully, and the only difficulty was that we had only 
two seats to fill; the position vacated by our fallen brother Tommy Poss, and 
that of Randy Stevens.  Steam's seat was originally held by Ronny Awtry..  
     
  We are 
pleased to announce the two new members of the Board of Directors; Tom "Taz_59" 
Hoffman and Pete "dynagc" Waddell.  Pete will be the new Vice President - 
Members, and Tom will take the position of Corporate Secretary.   
 
     
  Pete 
Waddell has been active in the PGR leadership for almost the entire existence of 
the organization. In Arkansas, Pete has been a member of the flag line, a Ride 
Captain, and State Captain.  When the Regional Captain position was 
created, Pete was selected to the South Central Region Captain, a position he 
has held till this change.  
     
   Tom 
Hoffman has been an active member in Texas, where he has also been deeply 
committed to our Help On The Homefront program.  Tom has served as the HOTH 
Daily Operations Manager ,    
 National Fund Raising 
Administrator    and 
later as the HOTH     Director   , 
in addition    he 
has assisted    with 
corporate administrative needs such as flyers, organizational charts, the HOTH 
funding requests,   
 reviewing the 501c3 
submission,    and many 
other items.    
     
  We look 
forward to the fresh perspectives and viewpoints of the new BoD members and have 
confidence that they will serve the membership and the organization to the best 
of their ability.  We also thank all of the nominees as well as those that 
participated in the nomination process.  Please take a moment to welcome Tom and 
Pete to their new positions!  
   
 Comments at this link 

</description>
			<link>http://patriotguard.org/ALLForums/tabid/61/forumid/216/postid/1031237/view/topic/Default.aspx</link>
			<author>  whirlwind</author>
			<pubDate>Sun, 30 Nov 2008 22:28:20 GMT</pubDate>
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			<title>New National Captain Named</title>
			<description>The Board of Directors of the Patriot Guard Riders is proud to 
 Announce that Louann Thomas of Arizona, has been appointed as our new National Captain.  Louann has been interim NC since September, when D.C. "Big Dog"
Hannah stepped down from the position.  At the time, Louann was serving as the Assistant National Captain since being appointed in March of this year.

 Louann started in the Patriot Guard in February of 2006, became a Ride
Captain in April and was appointed to the State Captain position for
Arizona in July.   She served in that capacity until February of this year when she was asked to be the Regional Captain of the newly created Native American Region. 

 The National Captain is the primary conduit between Region Captains and the PGR Board of Directors with issues, complaints, policies and procedures.  The NC also fills in vacant positions in States and Regions until they can be filled from within.

Please welcome Louann (again!) to the national staff.
</description>
			<link>http://patriotguard.org/ALLForums/tabid/61/forumid/216/postid/1015039/view/topic/Default.aspx</link>
			<author>  LoneBikerDude</author>
			<pubDate>Sat, 08 Nov 2008 06:57:16 GMT</pubDate>
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			<title>Legal Defense Fund Donation Button</title>
			<description>    Dear Fellow Patriots,   
    As you have probably noticed by now there is a new button on the home page just below the navigation pane on the left hand side.  This button will enable you to make a donation to our Legal defense fund.  It's labeled    Defense Fund    , as not to confuse it with the “Donate To PGR” button below it.  This is a PayPal account and  100% of donations will go to pay our legal costs for the trademark issue .  Our leadership was truly hoping it would not come to this, but they need your assistance in keeping the “Patriot Guard Riders” in the possession of its members, not one person.  The board has tried at length to negotiate this issue, but their efforts have fallen on deaf ears and are left no other option but to follow all legal avenues available to them.   
   This is not something the BOD asks lightly.  Our members already pay all of their own expenses to honor the fallen, to attend every mission.  They pay for the privilege to ride in the rain or in the cold, and the Board of Directors does not wish to further add to their burden.  Since the PGR is a 100% volunteer organization, it counts on donations from members and other concerned citizens to help keep us up and running.       If it appears the donations are approaching the amount of the legal costs, the button will go away.  We don't want to raise one extra penny this way; our members give so much already.      If there is any amount raised in excess of the legal fees, 100% of the surplus will be given to the HOTH program...      </description>
			<link>http://patriotguard.org/ALLForums/tabid/61/forumid/216/postid/879559/view/topic/Default.aspx</link>
			<author>  LoneBikerDude</author>
			<pubDate>Fri, 23 May 2008 05:43:33 GMT</pubDate>
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			<title>BOD Statement concerning Jason Wallin</title>
			<description>    Fellow Patriots, As you all know, there has been much discussion about monies removed a PGR PayPal account prior to November 2006, by then board member    Jason Wallin in the amount of $26,520.00 claiming that they were expenses incurred performing his duties as Director of Technology.  After careful discussion by the Board of Directors, and notifying the FBI, it was suggested that our accounting firm perform an audit of the corporate books and Mr. Wallin’s personal banking records to determine to determine the best course of action for the PGR to take against Mr. Wallin.  There were also concerns about how unaccounted for funds would affect our 501c(3) status with the IRS.      
         
   After a thorough audit and much research into the IRS regulations that govern non-profit organizations, our accounting firm, Tatum &amp; Associates of Franklin TN, suggested that we issue an IRS Form 1099 to Jason Wallin for the full $26,520.00.  The firm also believes it unlikely the amount due is collectable.  The accountant added that by issuing the IRS 1099 to Wallin, the PGR, Inc. is in compliance with IRS regulations concerning the missing funds, thus safeguarding the PGR’s 501c(3) status.      
    Although there could still be charges pending from the FBI, who have an active case number for this issue, the PGR at this time will take no action against Jason Wallin in this matter.    Mounting a very expensive legal action that could possibly cost us more than we are owed, which would not be a fiscally responsible thing for us to do.     
         
   According to Mr. Jon Tatum, managing partner of our accounting firm , that the fiscal records and controls are more than adequate to prevent any opportunity for this to happen again.  All accounts are under constant review of Tatum &amp; Associates. Below is the letter from Mr. Tatum on this issue.     
         
   April, 15, 2008       
         
   Patriot Guard Riders, Inc     
   Board of Directors     
         
   Dear PGR Board of Directors:     
         
   The following is an opinion of Tatum &amp; Associates, Inc based on the information supplied us to perform a limited scope audit of PayPal records concerning Mr. Jason Wallin.  This information was supplied to the PGR, Inc Board of Directors for their review.  The PGR, Inc Board of Directors bares the responsibility for their decision concerning Mr. Wallin.  Tatum &amp; Associates, Inc has been asked to submit the findings and our recommendation to the PGR, Inc Board of Directors.     
         
   On the basis of our audit we find that Jason Wallin owes to PGR, Inc. the amount of $26,520.00.   Tatum &amp; Associates, Inc believes it is unlikely the amount due is collectible. Tatum &amp; Associates, Inc. recommends a Form 1099 be issued in the amount of $26,520.00 to Jason Wallin.   Tatum &amp; Associates, Inc. believes by issuing a 1099 to Jason Wallin, the PGR, Inc. is in compliance with IRS regulations concerning income to a board member and thus safeguards the 501c3 status.      
         
   Sincerely,     
         
   Jon Tatum     
   Tatum &amp; Associates, Inc.     
      2000 Mallory Lane, Ste 130   -   140        Franklin   ,  TN    37067          </description>
			<link>http://patriotguard.org/ALLForums/tabid/61/forumid/216/postid/878403/view/topic/Default.aspx</link>
			<author>  LoneBikerDude</author>
			<pubDate>Wed, 21 May 2008 20:45:13 GMT</pubDate>
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			<title>New National Web Team</title>
			<description>Dear PGR Members:

I would like to thank Bill Richart and the BOD for asking me to serve as

the new PGR National Web Administrator. I have been working for the past

several weeks in formulating a plan on how we can grow the web site to
best meet our membership needs. The national web site has grown to the
point where it is difficult for one or two members to adequately update
and maintain. We are all painfully aware of the key issues that need to
be fixed, including the membership list, search functions, etc. These
problems will take a while to resolve as we want to address these issues

in a manner that will not jeopardize the site's stability. Please rest
assured, however, that we are quite aware of the main problems that need

to be fixed and will move forward on these in due order.

The National PGR web site is going to maintained by a group of seven
people (myself included) who have stepped forward to help maintain and
upgrade the site. These volunteers will be broken into two teams,
including a Content Team and an Infrastructure Team. The Content Team
will assume responsibility for the day-to-day content updates on the
site. The Infrastructure Team will assume responsibility to fixing main
operational issues as well as upgrade the site's functionality and
redundancy. I would like to thank the following members who make up our
new National Web Team:

* Joan Colosimo
* Jay Hill
* Hal Horton
* Hugh Knaus
* Bryan Lipscy
* Theresa Raley

My position within the National Web Team will be both that of a
technical member and coordinator. I will work closely with both the
Content and Infrastructure Teams.

My intent is to develop the web site infrastructure with both immediate
and long term goals in mind. I would ask that members please be patient
as we work to update all necessary content and resolve the main
technical problems. One of the first technical projects being addressed
by the Infrastructure Team will be to implement a development site. This

will be an off-line replica of the production web site in which we can
debug issues without impacting the main web server. Prudence will serve
us well in maintaining a balance between web site stability and fixing
long standing problems.

I would like to thank each PGR member for this opportunity. It is going
to be a challenge, but one that I am looking forward to. I would welcome

any member who has questions to e-mail me directly. I expect quite a few

e-mails, but I will do my best to get back to each of you as quickly as
possible. I would expect that you will see updates on the national site
as we make progress on the outstanding issues. My thanks to each of you
for this opportunity to be of service.

Respectfully,

Drew "BSDBluz" Berendts
PGR National Web Administrator
bsdbluz@patriotguard.org - e-mail
</description>
			<link>http://patriotguard.org/ALLForums/tabid/61/forumid/216/postid/877212/view/topic/Default.aspx</link>
			<author>  LoneBikerDude</author>
			<pubDate>Tue, 20 May 2008 19:56:12 GMT</pubDate>
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			<title>PGR forums: reallignment and changes</title>
			<description>  Over the next few weeks you will notice some changes in the PGR Forums here on the website.  This is a result of suggestions from all levels of PGR made over the last several months and is an effort to make the forums more user friendly and manageable.  **********************************************************  The following is a list of what to expect: 
  1.          Our Mission Forums will be moved to the top of the main forum list 
  2.          HOTH will follow in the order with Birthday and Well Wishes added to this area  The POW/MIA Forum will be next in the list 
  3.          National Communications and Announcements will follow in the list    
  4.          Patriot Guard Riders-National will be next on the list and will contain the following sub forums   
  A.         Letters from the President   
  B.         Members Discussions with National   
  C.         GOTG   
  D.         PGR Supported Events.  This forum will change periodically to list events such as Wreaths Across America and Four Corners Run, as they occur.   
  5.          Member Information-this area will contain the following sub forums   
  A.         New Member Intro and Questions   
  B.         FAQ and Forum Guidelines   
  C.         Website Solutions   
  D.         Gear Store   
  E.          Safety Guidelines   
  F.          RWB Book   
  6.          Off Topic will remain as is for the time being   
  7.          Regional and State forums have been addressed previously   
  8.          All Administrative and Captains forums will remain unchanged at this time    
 Archive areas will be maintained by Admin for future reference. 
  National Happenings  will be removed from the forums.      Any announcements from National can be made in the Comm Forum and Members may present questions and concerns to our National and Admin teams through the Members Discussions with National forum. 
  PGR Suggestions  will be removed.    Suggestions and questions may be presented to our National and Admin teams in Members Discussions with National. 
  National Projects Underway and Status  will be removed.    This forum is currently not in use. 
  PGR in the Media  will be removed.    Please send any media sightings to  mediasightings@patriotguard.org  for posting to the website in Media Sightings listed under Media/Press in the Navigation Pane. 
  New Member Shout Outs and Intros  will be combined with New Member Questions to form one forum.   
  **********************************************************  
 Once a forum has been scheduled to be removed or changed, a notice will be pinned at the top of the forum giving at least 48 hours notice. We expect to begin making these changes in the next few days.    
 If you have any questions regarding these changes please feel free to contact Zippy@patriotguard.org.   Thank you for your dedication, and continued support.  Respectfully, Jeff Lockhart National Communications Officer  </description>
			<link>http://patriotguard.org/ALLForums/tabid/61/forumid/216/postid/827797/view/topic/Default.aspx</link>
			<author>  busch2fan</author>
			<pubDate>Thu, 27 Mar 2008 10:28:14 GMT</pubDate>
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			<title>BoD Statement: New BoD member and officer assignments</title>
			<description> The following is a statement issued by the BoD.  Respectfully Jeff Lockhart National Communications Officer  ***********************************************************************  
 Your Board of Directors wrestled mightily with the decision presented to us. Nominations made by several of our Captains were excellent and required a tremendous amount of thought. Our thanks to all who participated in nominating and in agreeing to have your names brought to the board. 
  After several days of seemingly constant conference calls to discuss each candidate we did this day elect the newest member of your board of directors. 
   
  Tom 'TomKat' Poss, current Dixie Region Captain  
   
  
 Tom has exhibited a level headed and non-confrontational approach to leadership. He is dedicated to this mission we have all adopted. He will be an asset to the PGR. 
   
  
 The BoD also voted today to begin what might be called a decentralization process. The vision is to establish committees made up of members who will advise and make recommendations to the BoD. These committees will, among other things, in large part be responsible for shaping the PGR of the future. They will provide direction and assistance to all of us. 
   
 To head that effort the BoD felt that we needed a special individual. We were fortunate to find just such a person. 
   
  Russ Sears, former State Captain of Ohio  
   
 Russ will be responsible for establishing those committees from scratch and working closely with the BoD to get this new concept up and running. He will soon present to the Captains his ideas on how this will work and will solicit input from them. We firmly believe that Russ is the right man for this job. 
   
 The officers existing within your BoD have also been rearranged somewhat.   New officer assignments are:  
 President -            Bill 'Whirlwind' Richart 
 Vice President -     Captains Donnie 'Reaps' Snyder 
 Vice President -     Members Randy 'Steam' Stevens 
 Treasurer -            Gary Everrett 
 Secretary -            Tom 'TomKat' Poss 
   
 We thank you for your patience and your understanding as we have worked through this process. I'm afraid we will have to ask for your understanding to continue. All members on the board are fully aware that we are human and fallible. But, we promise to work hard for you, to do our best, and to listen to you. 
  Let us all move forward together and all remained determined to Stand For Those Who Stood For US.  
   
 With respect, 
   
 Your Board of Directors</description>
			<link>http://patriotguard.org/ALLForums/tabid/61/forumid/216/postid/827294/view/topic/Default.aspx</link>
			<author>  busch2fan</author>
			<pubDate>Wed, 26 Mar 2008 21:46:52 GMT</pubDate>
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			<title>PGR Challenge Coins for Wounded Warriors</title>
			<description>     A visit to    Walter   Reed   Hospital  … and an idea!!    
        
  A few weeks ago, I had the honor of spending a weekend at  Walter   Reed   Hospital  in   Washington   D.C.   visiting our soldiers recovering from their injuries. During this visit I met two PGR members that deserve a public thank you - Ted and Ann Nettles of Maryland.  
                 Ted and Ann spend countless weekends per year at Walter Reed, doing anything they can to bring a smile, and perhaps some hope to our soldiers as they work through what is often a difficult recovery. In the name of the PGR they take soldiers out to breakfast, sponsor local bands to come play, set up fishing trips - - and if the soldiers can’t make it out - - they bring the party to them! In 2007 they hosted a BBQ on the Walter Reed campus that was attended by nearly 500 soldiers and their families! I am in awe of what Ted and Ann do. While I’m sure I won’t be the first (or last) to say this… Ted, Ann… thank you. You both are a blessing to our soldiers when they need it the most.   
                 During this visit, I walked with my hosts through the halls of the hospital. With each turn, another soldier – missing a limb – and arm – a leg – in traction. I can honestly say that the hours I spent visiting those soldiers and their families were some of the hardest hours I’ve ever spent in my life.    
  I recall one soldier – missing both legs from an IED blast. He’d been at Walter Reed for just over two months. I couldn’t hold back the tears as I watched him smile as he raced his four year old daughter down the hall. Her on two legs, and him in his wheelchair. He laughed and smiled with exuberance for life that I’m not sure that I’ve ever had.  
  A second soldier… had been at the hospital less than a week. He was still in ICU – barely able to speak – a victim along with three other soldiers in the hospital of an RPG round while on patrol in their Hummvee. I recall the face of his father when he found out we were with the PGR. “You folks are the best people on earth,” he said. I tearfully smiled – took his hand firmly and said, “Thank you sir. But I think that honor is better fit for your son… not me.” He hugged me right there – and through his sobs I heard him say, “He is a good kid… a damn good kid.”               Walter Reed is full of stories like the above heroes. Good kids… standing the line that their country asked them to… now fighting to return to a life that is changed forever. I cannot count how many soldiers I met that day. I can only say that I left that campus a changed person. Exhausted… drained… thankful… and inspired.  
  Part of my visit was handing out the brass PGR challenge coins to the soldiers. I thought they would be a nice token of our appreciation. I cannot tell you how wrong I was. They are not a token at all – they are cherished! Each time we presented a soldier with one of these coins their eyes would light up! Almost as if they couldn’t believe they earned such an honor. They proudly showed it to their families – they examined it for minutes – they clutched it in their fists and held it to their chests - they valued these coins as if they were a medal from their own service branch. Seeing this brought about an idea….  
       
    “PGR Challenge Coins for Wounded Warriors”    
       
  I would like to be the first to announce this new program within the Patriot Guard Riders. We all now have the ability to “sponsor” a brass PGR challenge coin to be handed out to a wounded soldier at   Water   Reed   Hospital  . You can sponsor one coin, 12 coins, 26 coins, or 126 coins. You can sponsor one coin per week… or five per month. Or perhaps you just add a couple to your order each time you shop in the PGR Gear Store. It is all up to you. The program will work as follows:  
               Simply go to the PGR Gear Store on the PGR website.   
   http://www.patriotguard.org/Default.aspx?TabID=345&amp;LangID=0   
       
  Under the “Coins” heading you will see the item “Wounded Warrior Challenge Coin”. You then click “Add to Cart” and adjust the order quantity as you would with any other item.   
  Once your order is placed, we will set aside the Wounded Warrior Challenge coins from your order – and ship you any other items that you may have ordered. Once we collect 25 Wounded Warrior Challenge Coins – we will ship the lot to our PGR representatives at Walter Reed to be given to wounded soldiers.  
  Through the cooperation of our supplier we are able to offer these coins at a special discount and we have waved any shipping costs to the membership for this item.  
  We will not be able to facilitate requests that coins go to a specific soldier – or return the soldier’s names who received your coins back to you. Simply rest assured that your generosity is being put to good use… and the coins you sponsor are most definitely getting into the hands of the heroes that they are intended for – much like the PGR flags that we have shipped overseas.  
       
  I want to challenge each PGR member to sponsor at least one coin – and if possible – send at least one coin per month. The struggle of our soldiers who are injured in battle does not end once they come home. True it is special to shake their hand and say thank you – but to give them what they consider to be a keepsake shows them that a nation of patriots will never abandon them… and will always be ready to help then, honor them, and stand for them… as they stood for us.  
       
  Respectfully,  
  Jeff Lockhart  
  National Communications Officer  
  Patriot Guard Riders  NOTE - If you wish to order a brass PGR challenge coin for your personal use, or to give to a soldier on your own accord - you will need to order the standard brass challenge coin, "Brass Challenge Coin". </description>
			<link>http://patriotguard.org/ALLForums/tabid/61/forumid/216/postid/824095/view/topic/Default.aspx</link>
			<author>  busch2fan</author>
			<pubDate>Sun, 23 Mar 2008 20:32:14 GMT</pubDate>
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		<item>
			<title>PGR audit results</title>
			<description>  The following is a statement issued by Ed Mueller, PGR National President and subsequently approved by the BoD.   Respectfully, Jeff Lockhart National Communications Officer  ****************************************  To all of our members, 
   
 As many of you are aware, allegations of misappropriation of  PGR funds has been floating about for some time.  The sitting BoD in 2007, which I was part of tried at that time to dig out information which could support this claim.  The difficulty which we were having was that the monies in question, were going into a PayPal account, which was owned by Jason Wallin.   
 In late September of 2007, Jason asked to for a ConCall with the entire BoD. During that phone call, Jason admitted that not all funds which should have gone to the PGR were transferred.  Instead, he did use some of that money for his own personal gain.  Also during this same ConCall, Jason resigned his position from the BoD, which was accepted by the President, and also stated, that he would like to make full restitution of any funds which he personally gained.  He also pointed out at that time, that he had no idea, what that amount actually was.  At that point Jason was asked to leave our ConCall, and the BoD continued with our discussion.  Snap, our then sitting President of the PGR realizing that he would be stepping down from his position shortly, asked that I take the lead, and continue to follow thru on this investigation.  
 The morning of 24 September 2007, I phoned my local office of the FBI and asked that a complaint be opened in reference to these missing funds.  At that point, I wanted to clear our organization of any possible repercussions, which could occur between PGR Inc. and the IRS.  I asked if they would be investigating this, and their reply to me was, if the FBI determined that an investigation would be taking place, that I would be informed.  As of the writing of this report to our members, I have never received any information back from them. 
   
 The next task which needed to be accomplished, to actually audit the books of PGR, was to obtain the records from PayPal for Jason Wallin's personal account with them.  Quite a few e-mails and phone calls were necessary, and a list of requirements sent to me from PayPal were needed to be completed, so these records from Jason's account could be sent to our accountant.  I must add at this point, that Jason Wallin fully cooperated with any request which I made to him, and submitted the necessary documents, which PayPal required. 
   
 On Feb 7, 2008 I received an e-mail from PayPal confirming that the requested records, were sent from PayPal directly to our accountant.  On Feb 20, 2008, I received a final Audit of our accountant's findings. 
   
 Finally with the numbers in hand, I phoned Jason, and sent to him, a complete copy of the audit which our accountant prepared.  Jason informed me that he did not believe that the $26,520.00 indicated, was misappropriated.  He then submitted to me, a list of what he considered to be Legitimate expenses which totaled $16,647.03.......Leaving him $9872.92  which is not accounted for. 
   
 The question which we were now faced with, is the $16,647.03 legitimate expenses?  No one on the current BoD nor those on the BoD during 2007 can verify if any of these were approved expenses.  The President of PGR at the time, and the only person who could possibly answer this question is Jeff Brown, as these expenditures all took place between Mar 2006 - Dec 2006. 
   
 On the advice of our accountant, and to correct the PGR Inc. Books, a 1099 will be issued to Jason Wallin in the amount of $26,520.00 for the year 2006.  To be fair to Jason, I phoned the IRS and asked, if the expenses from Jason were legitimate, how could he handle them.  I was informed that Jason could file a form 2106 to claim those expenses.  The IRS would then either allow, or not allow, the expenses claimed by Jason. 
   
 For those members who may be asking themselves about Jason's statement that he would like to make full restitution, Jason will always have the ability to use the Donate Button on our website. 
   
 With this report, I and the BoD now considers this audit closed.  I can state at this time, that the PGR Books are in order, and as our accountant has stated in his report, our process has been changed to ensure proper control. 
   
 With Respect, 
 Ed Mueller National President 
   
 ******************************************************************************************************** 
                                                Accountants  Report 
   
   
 
 February 18, 2008 
 Mr. Ronny Awtry 
 Patriot Guard Riders, Inc.  
   
   
 Dear Ronny: 
  We have completed the audit of Jason Wallin, and are pleased to submit this report summarizing the results of our work. 
  Jason Wallin has not complied with good business practices for handling funds of the Patriot Guard Riders, Inc. The audit findings are documented below and on Attachment A. of the excel worksheet attached.  
  We wish to acknowledge the excellent cooperation received during the course of this audit from you and the Patriot Guard Riders, Inc. 
  If you have any questions or comments regarding this report, please do not hesitate to contact me. 
  Sincerely, 
 Jon Tatum 
 Tatum &amp; Associates, Inc. 
        
  
        Table of Contents   
 Transmittal Letter 
 1. Introduction 
 2. Objectives of the Jason Wallin Audit 
 3. Audit Scope 
 4. Information Sources 
 5. Audit Findings 
       A. Misappropriation of Funds 
 6. Control Processes 
 7. Conclusion 
  
                    ******************************* 
  1.   Introduction    
 Tatum &amp; Associates, Inc was contracted by PGR, Inc. to perform a limited scope audit of Jason Wallin (“Jason Wallin”). The primary purpose of the audit was to verify allocation of PGR, Inc. funds and handling of donations and product sales revenue through the PGR, Inc PayPal account. This audit covered the period from March 1, 2006 – December 15, 2006 (the “Audit Period”). Tatum &amp; Associates, Inc. performed this limited scope audit on December 26, 2007 at its offices in  Brentwood, Tennessee .  
 
   Objectives of the Jason Wallin Audit     
 
 
 Obtain an understanding of PGR, Inc’s PayPal account.    
 
 
 Document how PGR, Inc’s sales of products and donation are accumulated in the PayPal account.    
 
 
 Verify the business is being managed in a controlled manner.    
 
   Audit Scope     
 The scope of our audit included obtaining a better understanding of PGR, Inc’s PayPal account, its sales results, its donations, and validating the accuracy of the sales and donations being reported by Jason Wallin through the PayPal account. 
  4.   Information Sources    
  During the audit, Tatum &amp; Associates, Inc. was provided access to the books of account and supporting information to the extent is was available. In forming audit opinions, we relied upon representations from Ronny Awtry.  
  5.   Audit Findings    
        A.  Misappropriation of Donated Funds   
 During the audit period Jason Wallin used donated funds and product sales funds for personal gain. There was evidence that PGR, Inc funds were used by means of a debit card tied to the PGR, Inc’s PayPal account for purchases of a personal nature. The Audit Findings were gathered by using the e-mail receipts from  PayPal . Every time a transaction was made,  PayPal  sent an e-mail of those transactions to the Treasurer of the PGR, Inc. We were able to use these transactions as a basis for our audit. Funds misappropriated, that were identified totaled $38,423.07. This amount included $11,903.07 of profits from  Google  Ads that were deposited into Jason Wallin’s personal account. Last years Board of Directors subsequently credited back to Jason Wallin the $11,903.07 in exchange for the PGR, Inc Website rights and hardware. (See Attachment   
  6.  Control Processes  
  PGR, Inc has now changed the process of how the  PayPal  accounts are controlled. Transactions are monitored by the Treasurer and transfers are made from the  PayPal  accounts to the PGR, Inc. operating account by both the Treasurer and President of the PGR, Inc board. Bank accounts are reconciled monthly by Tatum &amp; Associates, Inc to ensure proper control.       
  7.   Conclusion    
  On the basis of our audit we find that Jason Wallin owes to PGR, Inc. the amount of $26,520.00. (See Attachment A.) Tatum &amp; Associates, Inc believes it is unlikely the amount due is collectible. Tatum &amp; Associates, Inc. recommends a Form 1099 be issued in the amount of $26,520.00 to Jason Wallin. Tatum &amp; Associates, Inc. believes by issuing a 1099 to Jason Wallin, the PGR, Inc. is in compliance with IRS regulations concerning income to a board member and thus safeguards the 501c3 status.  
   
   
 Attachment A   
 
 
 
 
   
  A  
  B  
  C   
 
  1  
   
   
    
 
  2   
   
  Patriot Guard Riders, Inc  
    
 
  3   
   
  Jason Wallin Audit  
    
 
  4   
   
  Summary Findings  
    
 
  5   
   
  Attachment A  
  Total   
 
  6  
   
   
  Amount   
 
  7  
  Ref.  
  Description  
  Owed   
 
  8  
   
   
    
 
  9   
  7A  
  Misappropriation of Funds  
    
 
  10   
   
   
    
 
  11   
   
  Total PayPal Transactions  
  $86,586.89   
 
  12  
   
  Total Deposits of  PayPal  Receipts into Bank Acct.  
  -$51,150.00   
 
  13  
   
  Total Debit/ATM Transactions Personal Use  
  -$8,916.89   
 
  14  
   
   
    
 
  15   
   
  Total  PayPal  Receipts Unaccounted For  
  $26,520.00   
 
  16  
   
   
    
 
  17   
  7B  
   Google  Ads Deposited into Wallin Account  
  $11,903.07   
 
  18  
   
   
    
 
  19   
   
  Total Audit Findings  
  $38,423.07   
 
  20  
   
  Less: Purchase of Website Rights and Hardware approved by Last years Board of Directors  
  -$11,903.07   
 
  21  
   
   
    
 
  22   
   
  Total Amount Due from Jason Wallin  
  $26,520.00      </description>
			<link>http://patriotguard.org/ALLForums/tabid/61/forumid/216/postid/814326/view/topic/Default.aspx</link>
			<author>  busch2fan</author>
			<pubDate>Thu, 13 Mar 2008 22:20:03 GMT</pubDate>
		</item>
		<item>
			<title>Remember... You are the Patriot Guard Riders</title>
			<description>     Remember … You are the Patriot Guard Riders    
        
  We have seen already that 2008 will be a year with an undue amount of attention in a lot of areas. Certainly being an election year – it is to be expected. Any political position will be examined, re-examined, then analyzed by multiple pundits and reported in all aspects. In addition, any national organization that is involved with potentially politically polarizing issues is under the spotlight as well. We need to keep this in mind as we fulfill our duties as members of the Patriot Guard Riders.  
       
  We are here to honor    America  ’s fallen heroes. We are here to support a family in their darkest hour. We are here to support our warriors as they – and their families – deal with the ongoing effects of injuries – and lost lives.  
       
  We are not here to act as a counter protest group each time someone speaks out in support of the war, or against it – nor if an organization praises our armed forces or denounces them. We are not a political action group seeking to further an agenda. And finally, we are not here to confront, antagonize, incite, or argue with any individual or organization whose beliefs are different from our own.   
       
  We are here to pay our respects – and do so in the same manner that our heroes served. With honor. At all times with honor. In spite of all adversaries and all obstacles – always with honor.  
       
  Please remember that in all you do… whenever and wherever you proudly display the PGR logo… you are a reflection of the entire membership and you are the representative to a national organization. Do our organization – and the memory of countless heroes – proud. Conduct yourself with dignity, honor, and the same level of respect that has become synonymous with the Patriot Guard Riders.  
       
  Respectfully,  
  Jeff Lockhart  
  National Communications Officer </description>
			<link>http://patriotguard.org/ALLForums/tabid/61/forumid/216/postid/790046/view/topic/Default.aspx</link>
			<author>  busch2fan</author>
			<pubDate>Mon, 18 Feb 2008 18:33:53 GMT</pubDate>
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