# Q1 2026 — BILLED vs PAID Reconciliation Detail

**Subject:** Richard Litman (RCL / RL) — Collecting / Originating Attorney
**Source folder:** `evidence/ngm_q1_2026_payment_backup_20260417/`
**Prepared:** 2026-04-18  •  **Pipeline:** `scripts/build_q1_2026_billed_vs_paid.py`

> **Termination date:** 2025-07-18. Anything invoice-dated after that, or collected after that, remains under Litman's name — direct § 51 commercial-use evidence.

---

## Headline Q1 2026 Numbers (from Litman 2026 Summary_March.xlsx)

| Month | Funds Received | Collected Fees | Collected Disbursements | 20% Share Due | Paid in Month | Running Due |
|---|---:|---:|---:|---:|---:|---:|
| 01/01/2026-01/31/2026 | $7,542.00 | $2,250.00 | $5,292.00 | $450.00 | $0.00 | $450.00 |
| 02/01/2026-02/28/2026 | $115,374.00 | $91,240.00 | $24,134.00 | $18,248.00 | $0.00 | $18,698.00 |
| 03/01/2026-03/31/2026 | $4,136.78 | $750.00 | $3,386.78 | $150.00 | $0.00 | $18,848.00 |

**Q1 2026 totals:** Funds Received = $127,052.78  •  Collected Fees = $94,240  •  20% Due to Litman = $18,848  •  Amount Paid = $0  •  Total Now Due = **$18,848**

---

## Section 1 — Invoices DATED in Q1 2026 (fresh billing under Litman's name)

**AR_Report_202604_RL.xlsx scan:** 496 open invoice lines where Collecting Lawyer = RL.
**Invoices DATED in Q1 2026 (1/1/2026 – 3/31/2026):** **0**.

> **Finding:** NGM produced **zero** post-1/1/2026 invoices under Litman as Collecting Lawyer. Latest AR invoice date = **2025-10-15**.
> This is itself a data point: NGM either stopped newly billing against Litman's dockets in Q1 2026, stripped his name from freshly-generated invoices, or excluded them from the production. Either way, the Q1 2026 **cash flow** below is entirely NGM collecting against **pre-2026** open invoices tagged to Litman. Those historical invoices are still under his name and continue to show him as Collecting Lawyer on the April 2026 AR run.

**The Payment Allocation files DO contain Q1-2026-dated payment entries** — each one credits a specific legacy invoice # against a docket still attributed to Litman. Those are treated as Section 3 below.

---

## Section 2 — Historical invoices STILL OPEN tagged to Litman

All 496 AR lines are dated before 2026. Break down by invoice year:

| Year | # Invoices | Total Billed | Total Paid | Total Outstanding |
|---:|---:|---:|---:|---:|
| 2018 | 9 | $24,942.97 | $2,991.00 | $21,951.97 |
| 2019 | 12 | $25,675.00 | $3,385.00 | $22,290.00 |
| 2020 | 12 | $58,639.40 | $16,069.82 | $42,569.58 |
| 2021 | 38 | $39,060.00 | $0.00 | $39,060.00 |
| 2022 | 27 | $71,873.03 | $12,663.37 | $59,209.66 |
| 2023 | 38 | $154,633.35 | $9,076.14 | $145,557.21 |
| 2024 | 199 | $682,792.85 | $27,390.73 | $655,402.12 |
| 2025 | 161 | $456,282.44 | $5,410.00 | $450,872.44 |
| **Total** | **496** | **$1,513,899.04** | **$76,986.06** | **$1,436,912.98** |

### 2a. Post-termination invoices (dated AFTER 2025-07-18)

**35 invoices** were freshly issued in Litman's name between 7/19/2025 and 12/31/2025 — i.e., *after* NGM terminated him. Every one is a direct § 51 commercial use.

| Invoice # | Date | File/Docket | Client | Billed | Paid | Outstanding |
|---|---|---|---|---:|---:|---:|
| 422573 | 2025-10-15 | 33070.01U | Sabah Al-Ahmad Center for Giftedness & Creativity | $14,396.00 | $0.00 | $14,396.00 |
| 422583 | 2025-10-08 | 33115.96U | King Saud University | $13,396.00 | $0.00 | $13,396.00 |
| 422523 | 2025-09-26 | 33092.68A | King Saud University | $2,000.00 | $0.00 | $2,000.00 |
| 422594 | 2025-09-19 | 33115.32U | King Saud University | $800.00 | $0.00 | $800.00 |
| 422521 | 2025-09-18 | 33115.85U | King Saud University | $14,396.00 | $0.00 | $14,396.00 |
| 422554 | 2025-09-18 | 33115.93U | King Saud University | $13,396.00 | $0.00 | $13,396.00 |
| 422593 | 2025-09-08 | 33115.92U | King Saud University | $13,896.00 | $0.00 | $13,896.00 |
| 422592 | 2025-09-05 | 33115.82U | King Saud University | $15,396.00 | $0.00 | $15,396.00 |
| 422813 | 2025-09-03 | 33056.81U | King Saud University | $13,396.00 | $0.00 | $13,396.00 |
| 422547 | 2025-09-03 | 33092.30U | King Saud University | $2,000.00 | $0.00 | $2,000.00 |
| 422474 | 2025-09-03 | 33092.33X | King Saud University | $2,000.00 | $0.00 | $2,000.00 |
| 422530 | 2025-09-03 | 33092.38Y | King Saud University | $2,000.00 | $0.00 | $2,000.00 |
| 422532 | 2025-09-03 | 33092.49A | King Saud University | $3,000.00 | $0.00 | $3,000.00 |
| 422577 | 2025-08-29 | 33115.77S | King Saud University | $500.00 | $0.00 | $500.00 |
| 422515 | 2025-08-29 | 33115.89S | King Saud University | $500.00 | $0.00 | $500.00 |
| 422533 | 2025-08-29 | 33115.90S | King Saud University | $500.00 | $0.00 | $500.00 |
| 422534 | 2025-08-29 | 33115.91S | King Saud University | $500.00 | $0.00 | $500.00 |
| 422535 | 2025-08-29 | 33115.92S | King Saud University | $500.00 | $0.00 | $500.00 |
| 422537 | 2025-08-29 | 33115.94S | King Saud University | $500.00 | $0.00 | $500.00 |
| 422538 | 2025-08-29 | 33115.95S | King Saud University | $500.00 | $0.00 | $500.00 |
| 422539 | 2025-08-29 | 33115.96S | King Saud University | $500.00 | $0.00 | $500.00 |
| 422540 | 2025-08-29 | 33115.97S | King Saud University | $500.00 | $0.00 | $500.00 |
| 422555 | 2025-08-29 | 33115.98S | King Saud University | $500.00 | $0.00 | $500.00 |
| 422561 | 2025-08-29 | 33115.99S | King Saud University | $500.00 | $0.00 | $500.00 |
| 422489 | 2025-08-14 | 33092.72A | King Saud University | $3,000.00 | $0.00 | $3,000.00 |
| 422569 | 2025-08-14 | 33115.04U | King Saud University | $1,000.00 | $0.00 | $1,000.00 |
| 422571 | 2025-08-14 | 33115.23U | King Saud University | $2,000.00 | $0.00 | $2,000.00 |
| 422435 | 2025-08-14 | 33115.81U | King Saud University | $14,396.00 | $0.00 | $14,396.00 |
| 422488 | 2025-08-14 | 33115.87U | King Saud University | $14,396.00 | $0.00 | $14,396.00 |
| 422448 | 2025-08-13 | 33115.40U | King Saud University | $3,000.00 | $0.00 | $3,000.00 |
| 422544 | 2025-08-12 | 33115.07U | King Saud University | $3,000.00 | $0.00 | $3,000.00 |
| 422552 | 2025-08-07 | 33115.84U | King Saud University | $13,396.00 | $0.00 | $13,396.00 |
| 422482 | 2025-08-06 | 33092.14U | King Saud University | $2,000.00 | $0.00 | $2,000.00 |
| 422553 | 2025-07-23 | 33115.06A | King Saud University | $3,000.00 | $0.00 | $3,000.00 |
| 422223 | 2025-07-22 | 32715.78 | United Arab Emirates University | $1,310.00 | $0.00 | $1,310.00 |
| **TOTAL** | | | | **$176,070.00** | **$0.00** | **$176,070.00** |

---

## Section 3 — Payments RECEIVED by month (Jan, Feb, March 2026)

From the Payment Allocation by Client reports, RCL as Originating Attorney.

### January 2026
Source file: `Copy of Payment Allocation by Client Report for RCL as originating attorney Jan 2026 _excel.xlsx`

- Funds received: **$7,542.00**
- Collected fees (RCL share calc base): **$2,250.00**
- Hard costs: $5,292.00  •  Soft costs: $0.00
- Unique dockets receiving funds: **3**
- Total payment lines: 18

**Per-docket detail (sorted by funds received):**

| Docket / File | Client | # Lines | Fees | Hard | Soft | Total Received | Invoice(s) | Payment Date(s) |
|---|---|---:|---:|---:|---:|---:|---|---|
| 32903.69 | King Saud University | 6 | $750.00 | $1,764.00 | $0.00 | $2,514.00 | 423226 | 2026-01-22 |
| 33007.18 | King Saud University | 6 | $750.00 | $1,764.00 | $0.00 | $2,514.00 | 423179 | 2026-01-12 |
| 33032.08 | King Saud University | 6 | $750.00 | $1,764.00 | $0.00 | $2,514.00 | 423172 | 2026-01-12 |

### February 2026
Source file: `Payment Allocation by Client Report for RCL as originating attorney Feb 2026_excel.xlsx`

- Funds received: **$115,374.00**
- Collected fees (RCL share calc base): **$91,240.00**
- Hard costs: $22,136.00  •  Soft costs: $1,998.00
- Unique dockets receiving funds: **37**
- Total payment lines: 311

**Per-docket detail (sorted by funds received):**

| Docket / File | Client | # Lines | Fees | Hard | Soft | Total Received | Invoice(s) | Payment Date(s) |
|---|---|---:|---:|---:|---:|---:|---|---|
| 33190.19U | King Faisal University | 21 | $10,920.00 | $2,400.00 | $0.00 | $13,320.00 | 421866, 422422, 422522 | 2026-02-10 |
| 33190.20U | King Faisal University | 8 | $8,960.00 | $2,400.00 | $0.00 | $11,360.00 | 421855 | 2026-02-10 |
| 33190.24U | King Faisal University | 9 | $8,610.00 | $2,596.00 | $0.00 | $11,206.00 | 422520 | 2026-02-10 |
| 33190.26U | King Faisal University | 8 | $8,260.00 | $2,526.00 | $0.00 | $10,786.00 | 422405 | 2026-02-10 |
| 33190.23U | King Faisal University | 6 | $7,304.00 | $3,006.00 | $0.00 | $10,310.00 | 421957 | 2026-02-10 |
| 33185.87A | King Faisal University | 18 | $3,290.00 | $975.00 | $0.00 | $4,265.00 | 421587, 422281, 422374 | 2026-02-10 |
| 33185.88A | King Faisal University | 17 | $3,045.00 | $650.00 | $0.00 | $3,695.00 | 420852, 421832, 421864 | 2026-02-10 |
| 33185.85A | King Faisal University | 14 | $2,485.00 | $650.00 | $0.00 | $3,135.00 | 421599, 421646 | 2026-02-10 |
| 33185.86A | King Faisal University | 14 | $2,485.00 | $650.00 | $0.00 | $3,135.00 | 421613, 421645 | 2026-02-10 |
| 33185.94A | King Faisal University | 14 | $2,485.00 | $170.00 | $480.00 | $3,135.00 | 421781, 421792 | 2026-02-10 |
| 33185.95A | King Faisal University | 14 | $2,485.00 | $170.00 | $480.00 | $3,135.00 | 421750, 421782 | 2026-02-10 |
| 33190.13A | King Faisal University | 11 | $2,030.00 | $975.00 | $0.00 | $3,005.00 | 422338, 422402 | 2026-02-10 |
| 33190.17A | King Faisal University | 14 | $2,485.00 | $516.00 | $0.00 | $3,001.00 | 422320, 422371 | 2026-02-10 |
| 32490.47U | Sultan Qaboos University | 7 | $3,000.00 | $0.00 | $0.00 | $3,000.00 | 421057 | 2026-02-25 |
| 33190.00A | King Faisal University | 14 | $2,485.00 | $0.00 | $480.00 | $2,965.00 | 421752, 421821 | 2026-02-10 |
| 33190.04A | King Faisal University | 13 | $2,485.00 | $480.00 | $0.00 | $2,965.00 | 421907, 421943 | 2026-02-10 |
| 33190.16A | King Faisal University | 12 | $2,485.00 | $480.00 | $0.00 | $2,965.00 | 421783, 421854 | 2026-02-10 |
| 33185.78A | King Faisal University | 5 | $2,100.00 | $0.00 | $0.00 | $2,100.00 | 421342 | 2026-02-10 |
| 33185.97A | King Faisal University | 7 | $2,100.00 | $0.00 | $0.00 | $2,100.00 | 421688 | 2026-02-10 |
| 33190.05A | King Faisal University | 5 | $2,100.00 | $0.00 | $0.00 | $2,100.00 | 421933 | 2026-02-10 |
| 33190.09A | King Faisal University | 4 | $2,100.00 | $0.00 | $0.00 | $2,100.00 | 421935 | 2026-02-10 |
| 33190.10A | King Faisal University | 7 | $2,100.00 | $0.00 | $0.00 | $2,100.00 | 421985 | 2026-02-10 |
| 33190.12A | King Faisal University | 7 | $2,100.00 | $0.00 | $0.00 | $2,100.00 | 421980 | 2026-02-10 |
| 33190.01A | King Faisal University | 13 | $945.00 | $480.00 | $0.00 | $1,425.00 | 421869, 421875 | 2026-02-10 |
| 33190.23Y | King Faisal University | 7 | $735.00 | $516.00 | $0.00 | $1,251.00 | 422597 | 2026-02-10 |
| *…12 more dockets* | | | | | | | | |

### March 2026
Source file: `Payment Allocation by Client Report for RCL as originating attorney March 2026_excel.xlsx`

- Funds received: **$4,136.78**
- Collected fees (RCL share calc base): **$750.00**
- Hard costs: $3,386.78  •  Soft costs: $0.00
- Unique dockets receiving funds: **2**
- Total payment lines: 2

**Per-docket detail (sorted by funds received):**

| Docket / File | Client | # Lines | Fees | Hard | Soft | Total Received | Invoice(s) | Payment Date(s) |
|---|---|---:|---:|---:|---:|---:|---|---|
| 33007.85 | King Saud University | 1 | $750.00 | $1,764.00 | $0.00 | $2,514.00 | 423346 | 2026-03-04 |
| 32605.29 | Qatar Foundation | 1 | $0.00 | $1,622.78 | $0.00 | $1,622.78 | 405118 | 2026-03-27 |

---

## Section 4 — Reconciliation: Billed → Collected → 20% Share → Wired

Per `Litman 2026 Summary_March.xlsx`:

| Month | Funds Received | Collected Disb. | Collected Fees | 20% Due | Paid in Month | Amount Due This Month | Total Now Due |
|---|---:|---:|---:|---:|---:|---:|---:|
| 01/01/2026-01/31/2026 | $7,542.00 | $5,292.00 | $2,250.00 | $450.00 | $0.00 | $450.00 | $450.00 |
| 02/01/2026-02/28/2026 | $115,374.00 | $24,134.00 | $91,240.00 | $18,248.00 | $0.00 | $18,248.00 | $18,698.00 |
| 03/01/2026-03/31/2026 | $4,136.78 | $3,386.78 | $750.00 | $150.00 | $0.00 | $150.00 | $18,848.00 |
| **Q1 2026 TOTAL** | **$127,052.78** | **$32,812.78** | **$94,240.00** | **$18,848.00** | **$0.00** | — | **$18,848** |

### 80% retained share — NGM revenue enabled by Litman's name

- Collected fees Q1 2026: **$94,240.00**
- Litman's 20% share: **$18,848.00**
- **NGM-retained 80% share: $75,392.00** — revenue NGM earned on work still billed under Litman's name, post-termination.
- Actually wired to Litman in Q1 2026: **$0.00** (Paid-in-Month = 0 for all three months).
- Running Total Now Due (end of March 2026): **$18,848** — matches the figure uncle reported.

**Interpretation:** Between 1/1/2026 and 3/31/2026, NGM took in $127,052.78 of funds against dockets originated by Litman. Of the $94,240 booked as fees, NGM kept $75,392 and accrued $18,848 owing to Litman. Zero was paid. The $75,392 is the Q1 2026 commercial benefit NGM obtained from continuing use of Litman's name as Originating / Collecting Attorney.

---

## Section 5 — Per-client anomalies

### 5a. King Faisal University — biggest Q1 2026 activity

**Open AR invoices (all years) tagged to Litman:** 0

**Q1 2026 payment allocation lines (KFU):** 304  •  Total received: $112,374.00

**KFU — aggregated by docket + invoice (Q1 2026 payments):**

| Month | Date | Docket | Invoice # | # Lines | Fees | Hard | Soft | Total |
|---|---|---|---|---:|---:|---:|---:|---:|
| 2026-02 | 2026-02-10 | 33185.78A | 421342 | 5 | $2,100.00 | $0.00 | $0.00 | $2,100.00 |
| 2026-02 | 2026-02-10 | 33185.85A | 421646 | 7 | $2,100.00 | $170.00 | $0.00 | $2,270.00 |
| 2026-02 | 2026-02-10 | 33185.85A | 421599 | 7 | $385.00 | $480.00 | $0.00 | $865.00 |
| 2026-02 | 2026-02-10 | 33185.86A | 421645 | 7 | $2,100.00 | $170.00 | $0.00 | $2,270.00 |
| 2026-02 | 2026-02-10 | 33185.86A | 421613 | 7 | $385.00 | $480.00 | $0.00 | $865.00 |
| 2026-02 | 2026-02-10 | 33185.87A | 422374 | 7 | $385.00 | $516.00 | $0.00 | $901.00 |
| 2026-02 | 2026-02-10 | 33185.87A | 422281 | 3 | $2,345.00 | $459.00 | $0.00 | $2,804.00 |
| 2026-02 | 2026-02-10 | 33185.87A | 421587 | 8 | $560.00 | $0.00 | $0.00 | $560.00 |
| 2026-02 | 2026-02-10 | 33185.88A | 421832 | 7 | $385.00 | $480.00 | $0.00 | $865.00 |
| 2026-02 | 2026-02-10 | 33185.88A | 420852 | 3 | $560.00 | $0.00 | $0.00 | $560.00 |
| 2026-02 | 2026-02-10 | 33185.88A | 421864 | 7 | $2,100.00 | $170.00 | $0.00 | $2,270.00 |
| 2026-02 | 2026-02-10 | 33185.93Y | 421614 | 8 | $385.00 | $480.00 | $0.00 | $865.00 |
| 2026-02 | 2026-02-10 | 33185.94A | 421792 | 7 | $2,100.00 | $170.00 | $0.00 | $2,270.00 |
| 2026-02 | 2026-02-10 | 33185.94A | 421781 | 7 | $385.00 | $0.00 | $480.00 | $865.00 |
| 2026-02 | 2026-02-10 | 33185.95A | 421782 | 7 | $385.00 | $0.00 | $480.00 | $865.00 |
| 2026-02 | 2026-02-10 | 33185.95A | 421750 | 7 | $2,100.00 | $170.00 | $0.00 | $2,270.00 |
| 2026-02 | 2026-02-10 | 33185.97A | 421688 | 7 | $2,100.00 | $0.00 | $0.00 | $2,100.00 |
| 2026-02 | 2026-02-10 | 33190.00A | 421752 | 7 | $2,100.00 | $0.00 | $0.00 | $2,100.00 |
| 2026-02 | 2026-02-10 | 33190.00A | 421821 | 7 | $385.00 | $0.00 | $480.00 | $865.00 |
| 2026-02 | 2026-02-10 | 33190.01A | 421875 | 6 | $560.00 | $0.00 | $0.00 | $560.00 |
| 2026-02 | 2026-02-10 | 33190.01A | 421869 | 7 | $385.00 | $480.00 | $0.00 | $865.00 |
| 2026-02 | 2026-02-10 | 33190.04A | 421907 | 6 | $385.00 | $480.00 | $0.00 | $865.00 |
| 2026-02 | 2026-02-10 | 33190.04A | 421943 | 7 | $2,100.00 | $0.00 | $0.00 | $2,100.00 |
| 2026-02 | 2026-02-10 | 33190.05A | 421933 | 5 | $2,100.00 | $0.00 | $0.00 | $2,100.00 |
| 2026-02 | 2026-02-10 | 33190.09A | 421935 | 4 | $2,100.00 | $0.00 | $0.00 | $2,100.00 |
| 2026-02 | 2026-02-10 | 33190.10A | 421985 | 7 | $2,100.00 | $0.00 | $0.00 | $2,100.00 |
| 2026-02 | 2026-02-10 | 33190.12A | 421980 | 7 | $2,100.00 | $0.00 | $0.00 | $2,100.00 |
| 2026-02 | 2026-02-10 | 33190.13A | 422338 | 6 | $1,645.00 | $459.00 | $0.00 | $2,104.00 |
| 2026-02 | 2026-02-10 | 33190.13A | 422402 | 5 | $385.00 | $516.00 | $0.00 | $901.00 |
| 2026-02 | 2026-02-10 | 33190.16A | 421854 | 7 | $385.00 | $480.00 | $0.00 | $865.00 |
| 2026-02 | 2026-02-10 | 33190.16A | 421783 | 5 | $2,100.00 | $0.00 | $0.00 | $2,100.00 |
| 2026-02 | 2026-02-10 | 33190.17A | 422320 | 7 | $2,100.00 | $0.00 | $0.00 | $2,100.00 |
| 2026-02 | 2026-02-10 | 33190.17A | 422371 | 7 | $385.00 | $516.00 | $0.00 | $901.00 |
| 2026-02 | 2026-02-10 | 33190.18S | 421764 | 4 | $71.00 | $279.00 | $0.00 | $350.00 |
| 2026-02 | 2026-02-10 | 33190.19S | 421765 | 3 | $71.00 | $279.00 | $0.00 | $350.00 |
| 2026-02 | 2026-02-10 | 33190.19U | 421866 | 9 | $8,260.00 | $2,400.00 | $0.00 | $10,660.00 |
| 2026-02 | 2026-02-10 | 33190.19U | 422422 | 6 | $560.00 | $0.00 | $0.00 | $560.00 |
| 2026-02 | 2026-02-10 | 33190.19U | 422522 | 6 | $2,100.00 | $0.00 | $0.00 | $2,100.00 |
| 2026-02 | 2026-02-10 | 33190.20S | 421766 | 3 | $71.00 | $279.00 | $0.00 | $350.00 |
| 2026-02 | 2026-02-10 | 33190.20U | 421855 | 8 | $8,960.00 | $2,400.00 | $0.00 | $11,360.00 |
| 2026-02 | 2026-02-10 | 33190.21S | 421767 | 3 | $71.00 | $0.00 | $279.00 | $350.00 |
| 2026-02 | 2026-02-10 | 33190.22S | 421768 | 3 | $71.00 | $0.00 | $279.00 | $350.00 |
| 2026-02 | 2026-02-10 | 33190.23S | 421769 | 3 | $71.00 | $279.00 | $0.00 | $350.00 |
| 2026-02 | 2026-02-10 | 33190.23U | 421957 | 6 | $7,304.00 | $3,006.00 | $0.00 | $10,310.00 |
| 2026-02 | 2026-02-10 | 33190.23Y | 422597 | 7 | $735.00 | $516.00 | $0.00 | $1,251.00 |
| 2026-02 | 2026-02-10 | 33190.24S | 421865 | 3 | $350.00 | $0.00 | $0.00 | $350.00 |
| 2026-02 | 2026-02-10 | 33190.24U | 422520 | 9 | $8,610.00 | $2,596.00 | $0.00 | $11,206.00 |
| 2026-02 | 2026-02-10 | 33190.25S | 422361 | 3 | $50.00 | $300.00 | $0.00 | $350.00 |
| 2026-02 | 2026-02-10 | 33190.26S | 422362 | 3 | $50.00 | $300.00 | $0.00 | $350.00 |
| 2026-02 | 2026-02-10 | 33190.26U | 422405 | 8 | $8,260.00 | $2,526.00 | $0.00 | $10,786.00 |
| 2026-02 | 2026-02-10 | 33190.27S | 422492 | 3 | $50.00 | $300.00 | $0.00 | $350.00 |
| 2026-02 | 2026-02-10 | 33190.28S | 422542 | 3 | $350.00 | $0.00 | $0.00 | $350.00 |

**Open AR invoices for KFU (most recent 30):**

| Inv # | Date | Docket | Billed | Owing | Aging |
|---|---|---|---:|---:|---|

### 5b. King Saud University — $1.135M+ outstanding

**Open AR invoices tagged to Litman:** 337  •  Total billed = $1,170,205.00  •  Total outstanding = **$1,135,130.00**  •  Paid = $35,075.00

**KSU outstanding by aging bucket:**

| Bucket | # | Outstanding |
|---|---:|---:|
| >120 | 337 | $1,135,130.00 |

**KSU Q1 2026 payment allocation lines:**
- 19 lines  •  total received: $10,056.00

**Full KSU AR detail (sorted date desc, top 50):**

| Inv # | Date | Docket | Billed | Owing | Aging |
|---|---|---|---:|---:|---|
| 422583 | 2025-10-08 | 33115.96U | $13,396.00 | $13,396.00 | >120 |
| 422523 | 2025-09-26 | 33092.68A | $2,000.00 | $2,000.00 | >120 |
| 422594 | 2025-09-19 | 33115.32U | $800.00 | $800.00 | >120 |
| 422521 | 2025-09-18 | 33115.85U | $14,396.00 | $14,396.00 | >120 |
| 422554 | 2025-09-18 | 33115.93U | $13,396.00 | $13,396.00 | >120 |
| 422593 | 2025-09-08 | 33115.92U | $13,896.00 | $13,896.00 | >120 |
| 422592 | 2025-09-05 | 33115.82U | $15,396.00 | $15,396.00 | >120 |
| 422813 | 2025-09-03 | 33056.81U | $13,396.00 | $13,396.00 | >120 |
| 422547 | 2025-09-03 | 33092.30U | $2,000.00 | $2,000.00 | >120 |
| 422474 | 2025-09-03 | 33092.33X | $2,000.00 | $2,000.00 | >120 |
| 422530 | 2025-09-03 | 33092.38Y | $2,000.00 | $2,000.00 | >120 |
| 422532 | 2025-09-03 | 33092.49A | $3,000.00 | $3,000.00 | >120 |
| 422577 | 2025-08-29 | 33115.77S | $500.00 | $500.00 | >120 |
| 422515 | 2025-08-29 | 33115.89S | $500.00 | $500.00 | >120 |
| 422533 | 2025-08-29 | 33115.90S | $500.00 | $500.00 | >120 |
| 422534 | 2025-08-29 | 33115.91S | $500.00 | $500.00 | >120 |
| 422535 | 2025-08-29 | 33115.92S | $500.00 | $500.00 | >120 |
| 422537 | 2025-08-29 | 33115.94S | $500.00 | $500.00 | >120 |
| 422538 | 2025-08-29 | 33115.95S | $500.00 | $500.00 | >120 |
| 422539 | 2025-08-29 | 33115.96S | $500.00 | $500.00 | >120 |
| 422540 | 2025-08-29 | 33115.97S | $500.00 | $500.00 | >120 |
| 422555 | 2025-08-29 | 33115.98S | $500.00 | $500.00 | >120 |
| 422561 | 2025-08-29 | 33115.99S | $500.00 | $500.00 | >120 |
| 422489 | 2025-08-14 | 33092.72A | $3,000.00 | $3,000.00 | >120 |
| 422569 | 2025-08-14 | 33115.04U | $1,000.00 | $1,000.00 | >120 |
| 422571 | 2025-08-14 | 33115.23U | $2,000.00 | $2,000.00 | >120 |
| 422435 | 2025-08-14 | 33115.81U | $14,396.00 | $14,396.00 | >120 |
| 422488 | 2025-08-14 | 33115.87U | $14,396.00 | $14,396.00 | >120 |
| 422448 | 2025-08-13 | 33115.40U | $3,000.00 | $3,000.00 | >120 |
| 422544 | 2025-08-12 | 33115.07U | $3,000.00 | $3,000.00 | >120 |
| 422552 | 2025-08-07 | 33115.84U | $13,396.00 | $13,396.00 | >120 |
| 422482 | 2025-08-06 | 33092.14U | $2,000.00 | $2,000.00 | >120 |
| 422553 | 2025-07-23 | 33115.06A | $3,000.00 | $3,000.00 | >120 |
| 422471 | 2025-07-11 | 33115.33U | $13,396.00 | $13,396.00 | >120 |
| 422498 | 2025-07-10 | 33056.95U | $2,000.00 | $1,400.00 | >120 |
| 422470 | 2025-07-09 | 33115.83U | $13,396.00 | $13,396.00 | >120 |
| 422475 | 2025-07-08 | 33115.10U | $2,000.00 | $2,000.00 | >120 |
| 422514 | 2025-07-01 | 33056.77 | $2,000.00 | $2,000.00 | >120 |
| 422588 | 2025-06-17 | 33115.65U | $1,566.00 | $1,566.00 | >120 |
| 422551 | 2025-06-11 | 33115.46A | $4,896.00 | $4,896.00 | >120 |
| 422564 | 2025-06-11 | 33115.54P | $1,430.00 | $1,430.00 | >120 |
| 422447 | 2025-06-04 | 33115.20U | $2,000.00 | $2,000.00 | >120 |
| 422601 | 2025-06-04 | 33056.30 | $1,500.00 | $1,500.00 | >120 |
| 422504 | 2025-06-04 | 33056.50 | $2,000.00 | $2,000.00 | >120 |
| 422600 | 2025-06-04 | 33092.26U | $2,000.00 | $2,000.00 | >120 |
| 422563 | 2025-06-04 | 33115.27P | $1,430.00 | $1,430.00 | >120 |
| 422550 | 2025-06-04 | 33115.46U | $800.00 | $800.00 | >120 |
| 422430 | 2025-06-04 | 33115.84S | $500.00 | $500.00 | >120 |
| 422431 | 2025-06-04 | 33115.85S | $500.00 | $500.00 | >120 |
| 422432 | 2025-06-04 | 33115.86S | $500.00 | $500.00 | >120 |
| *…287 older KSU rows* | | | | | |

### 5c. Sultan Qaboos University — new-to-record client

**Open AR invoices tagged to Litman:** 0

**SQU Q1 2026 payments:** 7 lines  •  total: $3,000.00

| Month | Date | Docket | Invoice # | Fees | Hard | Soft | Total |
|---|---|---|---|---:|---:|---:|---:|
| Feb-2026 | 2026-02-25 | 32490.47U | 421057 | $80.00 | $0.00 | $0.00 | $80.00 |
| Feb-2026 | 2026-02-25 | 32490.47U | 421057 | $600.00 | $0.00 | $0.00 | $600.00 |
| Feb-2026 | 2026-02-25 | 32490.47U | 421057 | $1,200.00 | $0.00 | $0.00 | $1,200.00 |
| Feb-2026 | 2026-02-25 | 32490.47U | 421057 | $240.00 | $0.00 | $0.00 | $240.00 |
| Feb-2026 | 2026-02-25 | 32490.47U | 421057 | $20.00 | $0.00 | $0.00 | $20.00 |
| Feb-2026 | 2026-02-25 | 32490.47U | 421057 | $384.00 | $0.00 | $0.00 | $384.00 |
| Feb-2026 | 2026-02-25 | 32490.47U | 421057 | $476.00 | $0.00 | $0.00 | $476.00 |

### 5d. Qatar Foundation — new-to-record client

**Open AR invoices tagged to Litman:** 41

| Inv # | Date | Docket | Billed | Owing | Aging |
|---|---|---|---:|---:|---|
| 421507 | 2024-09-20 | 33005.72 | $417.22 | $417.22 | >120 |
| 405538 | 2023-05-08 | 33046.02 | $4,269.80 | $1,500.00 | >120 |
| 405185 | 2023-02-01 | 33005.76 | $858.00 | $450.00 | >120 |
| 405161 | 2023-01-26 | 33046.02 | $774.10 | $300.00 | >120 |
| 405155 | 2023-01-23 | 33005.94 | $1,504.62 | $1,504.62 | >120 |
| 405152 | 2023-01-19 | 33005.92 | $1,150.00 | $1,150.00 | >120 |
| 405151 | 2023-01-18 | 33005.38 | $1,749.00 | $450.00 | >120 |
| 405118 | 2023-01-16 | 32605.29 | $2,222.50 | $599.72 | >120 |
| 405113 | 2023-01-10 | 33005.48 | $1,893.00 | $450.00 | >120 |
| 405029 | 2022-12-15 | 33046.02 | $578.30 | $300.00 | >120 |
| 404963 | 2022-12-06 | 33046.18 | $793.92 | $793.92 | >120 |
| 404946 | 2022-12-05 | 32605.86 | $1,450.00 | $1,450.00 | >120 |
| 404743 | 2022-11-22 | 33005.77 | $4,900.00 | $4,900.00 | >120 |
| 404904 | 2022-11-22 | 33046.02 | $4,236.07 | $510.00 | >120 |
| 404848 | 2022-11-11 | 33005.72 | $2,344.98 | $2,344.98 | >120 |
| 404703 | 2022-10-07 | 33005.86 | $887.23 | $450.00 | >120 |
| 404608 | 2022-09-30 | 33005.91 | $2,150.00 | $2,150.00 | >120 |
| 404673 | 2022-09-29 | 33005.87 | $668.91 | $668.91 | >120 |
| 404660 | 2022-09-21 | 33005.72 | $2,408.07 | $2,408.07 | >120 |
| 404648 | 2022-09-14 | 33005.86 | $3,746.01 | $1,999.78 | >120 |
| 404630 | 2022-09-06 | 33005.94 | $3,295.84 | $2,000.00 | >120 |
| 404619 | 2022-09-06 | 33046.02 | $760.70 | $300.00 | >120 |
| 404470 | 2022-08-16 | 33046.11 | $1,150.00 | $1,150.00 | >120 |
| 404575 | 2022-08-02 | 33005.74 | $831.00 | $450.00 | >120 |
| 404576 | 2022-08-02 | 33005.78 | $831.00 | $450.00 | >120 |
| 404577 | 2022-08-02 | 33005.81 | $831.00 | $450.00 | >120 |
| 403042 | 2020-04-29 | 33005.40 | $300.00 | $300.00 | >120 |
| 403039 | 2020-04-24 | 33046.08 | $1,238.07 | $450.00 | >120 |
| 403033 | 2020-04-21 | 33046.12 | $3,110.00 | $155.81 | >120 |
| 402685 | 2020-03-19 | 32605.00 | $14,681.33 | $2,563.77 | >120 |
| 279094 | 2019-07-05 | 33005.74 | $2,020.00 | $1,680.00 | >120 |
| 401746 | 2019-05-01 | 32905.59 | $1,000.00 | $1,000.00 | >120 |
| 276050 | 2019-03-13 | 32705.42 | $700.00 | $700.00 | >120 |
| 401223 | 2018-12-12 | 33005.56 | $490.00 | $300.00 | >120 |
| 401224 | 2018-12-12 | 33005.58 | $701.00 | $300.00 | >120 |
| 273120 | 2018-11-19 | 32705.34 | $3,282.97 | $882.97 | >120 |
| 401217 | 2018-10-05 | 33005.45 | $2,150.00 | $2,150.00 | >120 |
| 401181 | 2018-10-01 | 32605.34 | $2,000.00 | $2,000.00 | >120 |
| 401199 | 2018-09-27 | 32705.01 | $1,200.00 | $1,200.00 | >120 |
| 401194 | 2018-09-27 | 33005.09 | $8,999.00 | $8,999.00 | >120 |
| 401151 | 2018-09-25 | 32905.67 | $3,000.00 | $3,000.00 | >120 |

**QF Q1 2026 payments:** 1 lines  •  total: $1,622.78

| Month | Date | Docket | Invoice # | Fees | Hard | Soft | Total |
|---|---|---|---|---:|---:|---:|---:|
| Mar-2026 | 2026-03-27 | 32605.29 | 405118 | $0.00 | $1,622.78 | $0.00 | $1,622.78 |

---

## Section 6 — What these files CANNOT tell us (bank-statement gaps)

These xlsx files are *PCLaw* accounting views (billing, payment allocation, AR). They cannot answer where client money *physically* moved. The Trust Bank Journal PDFs and Trust Listing PDFs in the same folder require a separate extraction run. Specific uncle-facing questions that require those bank sources:

1. **Did King Saud University wire any of the $1.135M outstanding into the Eagle Bank trust (or Freedom Bank) between 1/1/2026 and 3/31/2026?** The Payment Allocation files show $0 applied to new KSU invoices beyond a single $2,514 March entry — but PCLaw AR ≠ bank deposits. A direct bank-statement match is needed.
2. **Was the $1.59M 'vanished' amount (Jan 31→Feb 1 trust switchover) partially restored in February or March?** Trust Register PDFs for Feb and March would show balance deltas per client.
3. **Did NGM open any additional bank accounts in Q1 2026?** Only Eagle Bank operating + IOLTA + Freedom Bank are known. A fresh account post-litigation would be spoliation-adjacent.
4. **Where did the $75,392 NGM-retained Q1 fees actually sit?** Trust-to-operating transfers would appear in Trust Transfer Journal PDFs — each transfer is a separate date-stamped § 51 commercial use.
5. **Did King Faisal University pay anything that was NOT allocated to Litman's 20%?** KFU is the largest 2026 payer; if payments landed in the trust but were booked against another originating attorney, this would be visible in Trust Register vs Payment Allocation crosswalk.
6. **Which foreign wires came in denominated in non-USD?** FX conversion fees (common for KSU/KFU/SQU/QF wires) may have been silently netted against Litman's 20%. Bank statements would show gross wire vs booked amount.
7. **Did Sultan Qaboos University or Qatar Foundation make their FIRST-EVER wire under Litman's name in Q1 2026?** These are new-to-record clients in Litman's production. Bank statements + pre-2026 trust ledgers would confirm this was the first contact.
8. **Were any Q1 2026 payments later reversed/clawed back?** PCLaw shows applied amounts but not post-posting reversals. Bank-statement reconciliation would expose those.
9. **Did Goldberg or Valencia Gray personally receive any Q1 2026 distribution from the 80% NGM share?** Would require operating-account statement review (not in this folder).
10. **Were any Q1 2026 invoices paid via *client trust* funds already on deposit, rather than a fresh wire?** This would indicate NGM is drawing down pre-existing retainers under Litman's name — a separate § 51 use each time.

---

*CSVs produced alongside this report:*  
- `Q1_2026_invoices_dated_q1.csv`
- `Q1_2026_payments_received_detail.csv`