JHF Trust Account Ledger — Backbone
JHF Trust Account Ledger — Chronological Backbone
The Trust is John Henry Frenzl's (the "JHF Trust"). Two accounts, in sequence:
- FSB Akron — Regular Checking 5024132 — Lewis Frenzl as Trustee, 2017 → 12/22/2023 (closed).
- TBK Bank (Otis) — 4980777 — Justin Imhof as Trustee, opened 12/29/2023 onward.
⚠ Disambiguation — read this first. Bank check #1031 (a $36,500 paper check, below) is NOT the IRS § 1031 like-kind exchange (the 2023 Condon/Harman land exchange). They are unrelated; the matching check number is a coincidence. Where this ledger says "1031 transaction" in the 2024 TBK rows, that refers to the IRS §1031 exchange interest, not the check.
Account 5024132 (FSB Akron) — Lewis Trustee
| Statement | Deposits (detail) | Checks/Debits (detail) | Ending bal | Flag |
|---|---|---|---|---|
| 2017-01-10 | — | 4 checks $4,800 | 33,996.79 | |
| 2017-02-10 | $1,200 | — | 35,196.79 | |
| 2017-04-10 | — | $495 | 34,701.79 | |
| 2017-05-10 | — | $8,883.92 | 25,817.87 | (taxes) |
| 2017-11→12-08 | $36,500 DDA deposit (11/28) | $36,500 = CHECK #1017 to Lewis Frenzl (written 11/27, cleared 11/28) | 25,817.87 | 🔴 round-trip #1 (ck#1017) — signed "Lewis _C._ Frenzl TTEE" (genuine template) |
| 2018-01-10 | — | 3 checks $4,500 | 21,317.87 | |
| 2018-02-09 | — | 2 checks $3,000 | 18,317.87 | |
| 2018-02-21 | — | ACCOUNT LOCK-OUT ORDER (5024132/5024159/5024239): two signatures required for any withdrawal over $500 | — | 🔑 forgery context |
| 2018-04-10 | — | $475 (Krening) | 17,842.87 | |
| 2018-05-10 | — | $9,165.66 | 8,677.21 | (taxes) |
| 2018-12-xx | — | 7 checks $7,500 | 1,177.21 | scholarships |
| 2019-01-10 | 4 dep: Nationwide $3,080.34, Baker $400, Baker $2,900, Imhof $36,500 | $36,500 to Lewis Frenzl = CHECK #1031 | 7,557.55 | 🔴 round-trip #2 (ck#1031, cleared 1/4/2019) — forgery instance |
| 2019-05-10 | — | $475 (Krening) | 7,082.55 | |
| 2019-10-10 | $3,252.33 ("Athene" annuity) | — | 10,334.88 | Lewis's annuity feeds Trust |
| 2019-12-10 | $1,198.06 ("Pioneer") | $3,000 (Otis + Arickaree HS) | 8,532.94 | |
| 2020-01-10 | 2 dep: Nationwide $3,042.54, Imhof $36,500 | $36,500 to Lewis Frenzl = CHECK #1038 + 3 scholarship cks (Akron, Lone Star, Woodlin) | 7,075.48 | 🔴 round-trip #3 (ck#1038, cleared 12/30/2019) — laundering instance |
| 2020-04-10 | — | $2,310 ($1,501 US Treas, $334 CO Rev, $475 Krening) | 4,765.48 | |
| 2020-05-08 | $18,252.33 ($15k + $3,252.33) | $15,659.76 (WaCo Treasurer, taxes) | 7,358.05 | |
| 2020-09-10 | $3,252.33 ("Athene Life") | — | 10,610.38 | annuity |
| 2020-10-09 | $1,667.02 ("CHS") | — | 12,277.40 | |
| 2020-12-10 | — | $7,500 (5 schools) | 4,777.40 | scholarships |
| 2021-02-10 | $3,252.33 ("Am life comp"?) | — | 8,029.73 | annuity |
| 2021-03-10 | $4,511.33 ($3,252.33 Athene + $1,259 "UStreas"?) | $340 (Krening) | 12,201.06 | |
| 2021-04-09 | $3,252.33 (Athene) | — | 15,453.39 | |
| 2021-05-10 | — | $9,227.62 (WaCo Treasurer) | 6,225.77 | taxes |
| 2021-06-10 | $5,228.33 ($1,976 Nat. General + $3,252.33 Athene) | — | 11,454.10 | |
| 2021-07-09 | — | — | 11,454.10 | baseline before the $146k (same date as TBK loan REC#878394) |
| 2021-08-10 | $100,000 — memo "secure" / "Scura" (Lewis's investment) | — | 111,454.10 | 🟠 $146k step 1 |
| 2021-09-10 | $46,000 from Lewis Frenzl Farm Account | $100,000 → EZ Irrigation (ck#1050) | 57,454.10 | 🟠 $146k step 2 |
| 2021-10-08 | — | $46,000 → EZ Irrigation (ck#1051, memo "PITT 1050"?) | 11,454.10 | 🟠 $146k step 3 — balance back to baseline |
| 2021-12-10 | $3,430.85 (2×"Aeve"? $89.26 + Athene $3,252.33) | $6,000 (Woodlin, Akron, Otis, Lone Star) | 8,884.95 | |
| 2022-01-10 | — | $1,500 (Arickaree) | 7,384.95 | |
| 2022-02-10 | $6,504.66 (Athene) | — | 13,889.61 | |
| 2022-03-10 | — | $350 (Krening) | 13,539.61 | |
| 2022-05-10 | — | $9,168.88 (WaCo Treasurer) | 4,370.73 | taxes |
| 2022-09-09 | $3,252.33 (Athene) | — | 7,623.06 | |
| 2022-12-10 | $3,252.33 (Athene) | $4,500 (Woodlin, Otis, Lone Star) | 6,375.39 | |
| 2023-01-10 | — | $3,000 (Akron, Arickaree) — NOT on bank stmt rec'd 7/22/24 | 3,375.39 | JWI listed as Trustee on statements |
| 2023-02-10 | — | — | 3,375.39 | account converted Regular Checking → Individual NOW (PERS) |
| 2023-03-10 | — | $28.91 (Justin orders checks) | 3,346.74 | first interest paid |
| 2023-08-10 | — | $225 (Hansen Law) | 3,123.79 | trust pays JWI's lawyer |
| 2023-09-08 | — | $638 (Quality Irrigation well tests — 100% paid, 50% owed back to Trust) | 2,486.13 | |
| 2023-12-08 | $1,200 (Kuntz) | $10 (Roland & Sally Cross — water-line easement) | 3,677.12 | first "rent" tied to land sale |
| 2023-12-22 | — | — | 3,677.27 | account CLOSED → moved to TBK 4980777 (Otis) |
Account 4980777 (TBK Otis) — JWI Trustee
| Date | Deposits (detail) | Checks/Debits | Ending bal | Flag |
|---|---|---|---|---|
| 2023-12-29 | $36.50 (check order $10 bonus) | $26.50 | 3,687.27 | |
| 2024-01-31 | $16,361.47 — "Interest on 1031 transaction — requested from Harman for closing delay" | Ck101 $373 + fees | 19,656.74 | IRS §1031 interest (NOT ck#1031) |
| 2024-02-14 | — | $93 (reimburse Condon trust utilities) | 19,563.74 | |
| 2024-02-23 | — | $240 (Hansen Law) | 19,323.74 | |
| 2024-03-08 | $553.67 ("Interest on 1031 Exc") | — | 19,539.41 | IRS §1031 interest |
| 2024-04-01 | — | $720 (Hansen Law) | 18,824.41 | |
| 2024-04-10 | $1,697 (Chubb — pivot insurance refund) | — | 20,521.41 | |
| 2024-04-15 | $60,000 — "JWI 2023 Rental Payment" | — | 80,521.41 | first real rent in years — only after the land sale |
| 2024-05-13 | — | $1,650 (Hansen Law) | 78,384.11 | |
| 2024-06-04 | — | $5,000 (Sprague attorney fees) | 73,379.11 | trust pays JWI's lawyer |
What the ledger proves
- Three $36,500 round-trips (FY2017=ck#1017, FY2018=ck#1031, FY2019=ck#1038), then it stopped. Each: $36,500 in (deposit) and $36,500 out to Lewis Frenzl, same statement, net zero. Three consecutive years = a course of conduct under § 18-4-401(4)(b). All three check scans now in hand. ck#1017 is signed "Lewis _C._ Frenzl TTEE" (genuine template); ck#1031 the next year drops the middle "C." and "TTEE" and adds a "Justin Imhof" notation — see 2026.06.15 The $36,500 Round-Trip — Checks 1031 & 1038.
- The $146k never touched the Trust's own funds. Balance $11,454.10 → $111,454.10 → back to $11,454.10. The $100k "secure"/Scura (Lewis's investment) + $46k LCF Farm Account = the whole $146k, all to EZ Irrigation for the Section 5 pivots the Trust owns 100%. Lewis personally carried it; Justin (lessee) kept the 2021 disaster subsidy. (The "HOW received/disbursed" is the contested point — the memos and the source of the "secure" $100k are the open documentary question.)
- The 2/21/2018 two-signature lock-out means every $36,500 check after it needed two signatures — the structural reason a second ("Justin Imhof") signature appears on ck#1031.
- 2023: the takeover. JWI appears as Trustee on the statements (Jan 2023, before his 2/15/2023 appointment), converts the Trust account to a personal NOW account (Feb 2023), then closes it and moves to a TBK account in his control (Dec 2023). The Trust then pays Hansen Law and Sprague (JWI's own attorneys) out of Trust funds.
- The starvation is visible: for years the only inflows are Lewis's Athene annuity ($3,252.33) and small insurance items — no lease rent at all — while the balance grinds down. The first $60,000 "rent" arrives 4/15/2024, only after the land was sold.
To-do
- ☑ FY2017 round-trip check number pulled (2026.06.16): ck#1017, $36,500, written 11/27/2017, "Lewis C. Frenzl TTEE" — genuine template.
- ☐ Identify the "secure"/"Scura" $100k source instrument (Lewis investment? Secura Insurance? annuity draw?) — closes the $146k "how" question.
- ☑ Estate-side ledgers extracted (2026.06.16) → 2026.06.16 Cross-Account Flow — FZBros, JHF Personal & the Locked Sub-Accounts. Confirms the 12/30/13 FZBros close-out (half swept to John's personal account) and a Jan-2016 "Imhof $34,500" deposit into John's account.