Damages-to-Counts Crosswalk
Damages-to-Counts Crosswalk — $SURCHARGE → Criminal Charges
This bridges the civil damages schedule ($SURCHARGE.xlsx, built for the probate mediations) to the criminal referral (2026.06.13 Imhof Criminal Allegations v2) and the 2026.06.15 Charge-Stacking Theory — Theft Counts Against JWI. Same facts, two forums — this note keeps the dollar figures reconciled across both.
Mediation snapshots (the workbook's own totals)
| Snapshot | Lines 1–35 | Lines 36–41 | Total |
|---|---|---|---|
| Mediation #1 — Nov 19, 2024 | $7,862,000 | $9,200 | $7,871,200 |
| Mediation #2 — Feb 27, 2025 | $9,625,567.84 | $69,643 | $9,695,210.84 |
| May 2025 working | $8,475,792.82 | $237,350.52 | $8,713,143.34 |
These are civil surcharge figures (damages to make the Trust whole), not the criminal theft amount. They overlap but are not identical — the criminal aggregate is the subset of takings (not punitive/treble or breach-of-duty intangibles). Don't merge the two numbers.
The "Errrbody's Crimes" tally (Overview tab)
The workbook's own count of alleged offenses, by class, for Justin Imhof:
| Class 2 | Class 3 | Class 4 | Class 5 | Class 6 | M-1 | M-2 | Total | |
|---|---|---|---|---|---|---|---|---|
| Justin Imhof | 4 | 19 | 16 | 8 | 6 | 8 | 7 | 68 |
(Teresa and Jamie Imhof mirror Justin at 68 each; the workbook also tallies TBK/Tyson Mann 22, Kelly Hansen 32, Hannah Mann 17, others.) Total offenses alleged across all actors: 254 felony + 67 misdemeanor. Our charge-stacking note narrows this to the cleanest, best-documented counts against JWI for the referral.
Crosswalk: surcharge line → criminal count
| $SUR # | Damage (Jan 2025 value) | What it is | Criminal hook | Theft tier* |
|---|---|---|---|---|
| 3.0 | $117,797.48 | 2013 BigIron equipment auction proceeds booked as "asset" then written off | theft / tax fraud | C3 ($100k–$1M) |
| 7.0 | $361,619.94 | 2015 — $335k mortgage on free-and-clear Trust land to fund Justin's 480-ac purchase, never repaid | theft (§18-4-401) | C3 |
| 10.0 | $78,977.68 | 2021 — two Zimmatic pivots on 100%-Trust Section 5 land, depreciated on someone else's return | tax fraud / theft | C4 ($20k–$100k) |
| 11.0 | $578,207.81 | 2021 — $850k mortgage refinancing six parcels for Justin's sole benefit, never repaid | theft (§18-4-401) | C3 |
| 16.0 | $350,654.05 | federal subsidies for Trust land written 100% to Justin (see 16.x EWG tabs) | theft of public/Trust benefit | C3 |
| 17.0 / 17b / 17c | $442,676.55 (Sprague admission) + $160,726.53 (Sec 17, 2021) + $35,413.53 (interest) | 2023 WashCo land exchange — Justin "deeds himself, to himself, from himself" | theft / breach | C2 floor |
| 19.0 | $1,754,350.95 (up to $4.49M) | reasonable back rents 2013→2024 never paid to Trust | theft by withholding | C3→C2 |
| 20.0 / 21.0 / 23.0 | $81,981 + $23,100 + $107,025 | Schedule "A" equipment leased/used/disposed (incl. the Case IH Patriot sprayer at Justin's residence) | theft of chattels | C4/C5 |
| 25.0 | $391,203.92 | scholarship fund ($150k available day-one, withheld 12 yrs) | theft / breach of trust | C3 |
| 2b | $721,968.59 | 2013 crops in storage, never accounted | theft | C3 |
\ Tier = CRS 18-4-401 value class if charged as discrete theft. See 2026.06.15 Charge-Stacking Theory — Theft Counts Against JWI for the aggregate-Class-2-vs-discrete-Class-3 election.*
The $36,500 round-trips are NOT in the $SUR schedule
The three $36,500 checks (ck#1017/1031/1038) are a criminal-only thread — they net to zero on the Trust ledger, so they create no civil surcharge (no net loss to the Trust). But criminally they are forgery (§18-5-102) and unauthorized control / course-of-conduct (§18-4-401(4)(b)) evidence. This is exactly why they live in the criminal referral, not the damages schedule. See 2026.06.15 The $36,500 Round-Trip — Checks 1031 & 1038.
Reconciliations this crosswalk resolves
- The $4.27M vs $2.8M/$1.8M discrepancy (old open loop): $SUR #17 states it plainly — Sprague outlined Justin taking $2.8MM of hand-picked WashCo land and leaving $1.8MM to the Trust (≈$4.6MM total exchange; Ch.3's "$4.27M" is the total exchange figure), with a $442,676.55 net equalization due. Ch.3's $4.27M = total; ICAv2's $2.8M/$1.8M = the split; $442,676.55 = the net. Same transaction, three granularities. Resolved — not a contradiction.
- IRS §1031 vs ck#1031 (recurring confusion): $SUR #32 (Devin's damages) references "continuing the 1031 transaction after Bill Eskew died and finalizing it a week after his funeral" — that is the IRS §1031 like-kind exchange (the 2023 WashCo↔Logan Condon Ranch swap), finalized Jan 2024 (Bill died 1/4/2024). Wholly distinct from bank check #1031 (the 2018 $36,500 check). Confirmed separate, again.
- The 2021 pivots ($146k) vs surcharge #10: the workbook's #10 value was revised down to $78,977.68 — the note explains the original full-taxable-value figure was a "48-hour pre-mediation" over-estimate. Our ledger work shows the $146k netted to zero against the Trust (Lewis funded it); the surcharge is the depreciation/asset value placed on the wrong tax return, not the $146k cash. Two different things — keep them separate. See 2026.06.15 Section 17 — How 560ac Reached Justin.
Additional criminal hooks flagged in the workbook (Overview tab)
- "No statute of limitations to forgery committed by Justin Imhof in 2019" — supports the ck#1038 forgery posture.
- §18-8-105 felony obstruction; §15-5-801 / §15-12-407 fiduciary duty-to-inform / undue influence.
- Colorado Victim Rights Act — alleged bias-motivated crimes against the Eskew family (§24-4.1-302(1)(cc.3) / §18-9-121), plus the §18-2 inchoate set (attempt/conspiracy/solicitation) and the §18-8-704–707 witness-tampering series.
To-do
- ☐ Pull the 16.1/16.2/16.3 EWG subsidy sub-tabs into the EWG-detail note (transient read error on last pass — re-run; LibreOffice now available as a fallback renderer).
- ☐ Firm the Schedule "A" sprayer value (Case IH Patriot) against the Assets/Depreciation tabs for $SUR #23.
- ☐ Cross-check $SUR #7 ($335k 2015 loan) and #11 ($850k 2021 loan) against the recorded mortgages (REC#862063, REC#878394) for the criminal Count 2 dollar build.