Lake Superior State University Mail - update hutps:/mail. google.com/maillu/l/2ui-2&ik=b3e68ad5 12&viewpt Tors LAKE SUPERIOR STATECNIVERSITS Bruce Harger update 4 messages Steve Ingersoll Thu, Feb 25, 2016 at 4:31 PM. To: Bruce Harger .) Ingersoll Sentencing Hearings update February 23-24.docx 1846K Bruce Harger Fri, Mar 18, 2016 at 5:27 PM To: Steve Ingersoll Hi Steve, || am back in the U.S. now waiting for a delayed fight to San Francisco from LAX. | took note of your previous ‘good news. Anything more recent? | will be back in Michigan April 7. Let me know if | can do anything to help the cause. Bruce Sent from my iPhone On Feb 25, 2016, at 1:31 PM, Steve Ingersoll wrote: | Steve Ingersoll Fri, Mar 18, 2016 at 6:17 PM. To: Bruce Harger Welcome back, | hope your winter was enjoyable. We have been largely successful and | have gained a good bit of satisfaction in defeating Parker's wild accusations winich most recently have included the suggestion that | threathened to murder my Brother in an effort to prevent him from filing his 2071 tax return. The Judge, with ‘a chuckle, looked wryly at my Brother who has attended avery day of testimony and asked Ms, Parker, “is Mr Ingersoll still with us?" That, of course, ended yel anothe of her outlandish stunts, The good news is thal we defeated everything that we heve defeated everything Parker has put forth as ccfiminal behavior. The bad news is that the Judge has rued just a few days ago that all distributions fram SSM and SSI are to be considered taxable income to me despite our bookkeeping methodology classified those distributions as intercompany loans designed to fund the new start up. Lack of formal loan documents defining amortization and interest rate led him to this pivctal stance, 6/8/2016 10:15 AMLake Superior State Univers Mail - update ‘nups:simail google.com/maila/1/2i The government's theory of unreported taxable income ‘tom stolen bank and school funds was soundly defeated in the six months of evidentiary hearings. Their case has collapsed to arguing that flows inside my wholly owned universe constitute taxable events both up and down the waterfall due to poor internal documentation, Duane's death notwithstanding. Unforturately, the Judge has agreed. In typical fashion Parker having been defeated simply changed ner theory of the case and has even put forth the argument that it is to0 late for me now to present my only remaining defense o deductions against what has now been classified as taxable distributions as opposed to business expansion spending. | spent well beyond distributions in each of the three (09,10 &11) years in question but the universe of deductions is severely limited compared to total outlay. We just finished our analysis of deductible expenditures as follows: 2009 Distributions now classified as income ~ deductions = ($31,658) 2010 Income — deductions = $97,954 2ott Income ~ deductions = ($115,509) So for the 2yrs covering the period of the indictment | overpaid my taxes by $49,214, however, al the end of 2010 | had at that moment in time underpaid my taxes by $66,296. As only carry forwards can be considered, | will be sentenced on the shortfall of $68K and it will be enhanced because I led the “criminal enterprise." The sentencing guidelines call for a term of incarceration of spproximately 3 years, doubling of the tax shortfall, ‘$300,000 in fines, restitution for the cost of the trial (could be huge} and various smaller court costs, Unless the Judge sees and acts on the injustice of these developments, | am destroyed even having soundly defeated the government's theory Testimony continues April § & 6 with conclusion by May 16 according to the Judge's latast comments. We wil be fighting over deductions next. Steve From: Bruce Harger {mailto:bharger@Issu edu] Sont: Friday, March 18, 2016 §:28 PM To: Steve ingersoll Subject: Re: update (voted txt ison} Steve Ingersoll Fri, Mar 18, 2016 at 6:21 PM. To: Bruce Harger ‘SF must be the most delayed airport in the world. Every time | flew out to Great Valley Academy | was 20f3 6/8/2016 10:15 AMLake Superior State University Mail - update btps:/imail google.conv/mail/w/1/2ui=2®ik=b3e68ad5 12&view=pt lof LAKE SUPERIOR Skee ena Bruce Harger update 4 messages Steve Ingersoll Thu, Feb 25,2016 at 4.21 PM To: Bruce Harger <2) Ingersoll Sentencing Hearings update February 29-24.docx Bruce Harger Fri, Mar 18, 2016 at 5:27 PM To: Steve Ingersoll Hi Steve, am back in the U.S. now waiting for a delayed flight to San Francisco from LAX. | took note of your previous good news. Anything more recent? 1 will be back in Michigan April7, Let me know if | can do anything to help the cause. Bruce Sent from my iPhone (On Feb 25, 2016, at 1:31 PM, Steve Ingersoll wrote: | Steve Ingersoll Fri, Mar 18, 2016 at 6:17 PM To: Bruce Harger Welcome back, | hope your winter was enjoyable. We have been largely successful and | have gained a good bit of satisfaction in defeating Parker's wild accusations which most recently have included the suggestion that | threathened to murder my Brother in en effort to prevent him from fing his 2011 tax return. The Judge, with a chuckle, looked wryly at my Brother who has attended every day of testimony and asked Ms, Parker, “Is Mr. Ingersoll still with us?" That, of course, ended yet another of her outlandish stunts. The good news is that we defeated everything that we have defeated everything Parker has pul forth as criminal behavior. The bad news is that the Judge has ruled just a few days ago that all distributions fram SSM and SSI are to be considered taxable income to me despite our bookkeeping methodology classified those distributions as intercompany loans designed to furd the new start up. Lack of formal loan documents defining amortization and interest rate led him fo this pivotal stance. 6/8/2016 10:15 AMLake Superior State University Mail - update btps://mail. google.com/mail/u/l/2ui-2&ik=b3e68ad5 12&viow=pt ‘The government's theory of unreported taxable income from stolen bank and school funds was soundly defeated in the six months of evidentiary hearings. Their case has collapsed to arguing that flows inside my ‘wholly owned universe constitute taxable events both up and down the waterfall due to poor internal documentation, Ouane's death notwithstanding. Unforturately, the Judge has agreed. In typical fashion Parker having been defeated simply changed her theory of the case and has even put forth the argument that itis too late for me now to present my only remaining defense of deductions against what has now been classified as taxable distributions as opposed to business expansion spending, | spent well beyond distributions in each of the three (09,10 &11) years in question but the universe of deductions is severely limited compared to total outlay. We just finished our analysis of deductible expenditures as follows 2009 Distributions now classified as Income ~ deductions = ($31,658) 2010 Income - decuctions = $97,954 2011 Income ~ deduetion $115,608) So for the yrs covering the period of the indictment | overpaid my taxes by $49,214, however, al the end of 2010 | had at that moment in time underpaid my taxes by $66,296. As only carry forwards can be considered | will be sentenced on the shorfall of $88K and it will be enhanced because I led the “criminal enterprise." The sentencing guidelines call for @ term of incarceration of approximately 3 years, doubling of the tax shortfall, $5300,000 in fines, restitution for the cost of the trial (could be huge) and various smaller court casts. Unless the Judge sees and acts on the injustice of these developments, | am destroyed even having soundly defeated the government's theory. Testimony continues April § & 6 with conclusion by May 16 according to the Judge's latest comments. We will be fighting over deductions next. Steve From: Bruce Harger [maift:bharger@ssu edu] Sont: Friday, March 18, 2016 5:28 PM To: Steve Ingersoll Subject: Re: update (vct0d text hen) Steve Ingersoll Fri, Mar 18, 2016 at 6:21 PM To: Bruce Harger ‘SF must be the most delayed airport in the world. Every time | flew out to Great Valley Academy | was. 20f3 8/2016 10:15 AMLake Superior State University Mail - update 30f3 delayed there; Oakland same, From: Bruce Harger [mailto:bharger@Issu.edu] Sent: Friday, March 18, 2016 5:28 PM To: Steve Ingersoll Subject: Re: update Hi Steve, {voted tet hen] hups://mail-google.com/maillu/1/2ui=2ai Se68ad5 12&view=pt 6/8/2016 10:15 AMSentencing Hearings update February 23-24, 2016 February 23, 2016: The Judge called the lawyer's into chambers for an hour long conference to start the day. The topic of the argument was the complete lack of evidence supporting the government's belief that the reimbursed construction funds constituted taxable revenue when in Russo’s January 28" testimony they could offer no evidence supperting that belief. The government offered no other rationale other than their suspicions aroused by the circuitous path that the funds had traveled. The Judge indicated that while they still had opportunity to try to develop some argument to reverse his current stance; those are not taxable funds. Following the conference, the government reached a new low when Jules DePorres questioned IRS agent Russo on re-direct introducing the insanely ridiculous theory that | had threatened to “off” my Brother, Gayle in order to prevent him from filing his 2011 tax return, These idiots know no bounds and have no shame. They claim to have come by this farcical information by way of an interview with Sally Sanders, who denies such claims although confirms she was at the time unhappy having been recently let go. ‘The Judge's chuckling response to this keystone cop routine was to sarcastically ask the Agent while looking directly at Gayle (who was as usual sitting in court), if either Gayle or Ms. Sanders were still alive? That of course was the end of that bit of absurdity. I was then called to the stand to describe the overall plan for starting Bay City Academy. After all day of testimony, the topic narrowed to the last remaining issue, the taxable nature of the movement and use of funds within my wholly owned entities in context of starting BCA, This last critical topic will turn on a taxation concept known as constructive dividends. The government's position has collapsed from claiming the funds to start the Academy were taxable because they were stolen from GTA and Chemical Bank to they are taxable because they were unclaimed income because they came out of SSM/SSI irrespective of use. The tax question hinges on whether | was acting as an agent of and for the benefit of the corporations supplying the funds or for me personally. So questions and answers defining the corporate “mind” will be determinant. | believe my testimony makes clear that | was acting on behalf of the company. Buying “drug” houses in Bay City’s hood could hardly be construed as a personal investment strategy. Why else would | engage in the spending pattern described by the following school development plan map?a eh ey = ‘The Judge finished the day calling for a status conference with the lawyers on March 9" followed by more testimony. He is clearly movingtto the finish line. | suspect the conference will center on this last remaining issue with Parker's likely savage cross examination of me to conclude the hearings. Even after what appears to be an unbroken string of victories, it remains difficult to “read” the Judge’s mind.Lake Superior State University Mail - Your medical status hutps:/mail google.com/mail/w/l/2ui-2&ik=b3e68ad5 128 view=pt. LAKE SUPERIOR STATECSIVERSTES Bruce Harger Your medical status 1 message Bruce Harger ‘Wed, Apr 6, 2016 at 9:17 PM To: Steve Ingersoll Hi Debbie and Steve, {just received Debbie's notice of Steve's bypass surgery. Linda's and my thoughts are with you. We are hopeful that your full recovery will occur in the very near future, Please continue to keep us informed. We will be back in Michigan this weekend. Bruce Sent from my iPhone ort 6/8/2016 10:18 AM.Lake Superior State University Mail hhtps://mail google.com/mail/u/l/2ui=2ikb3e68ad5 12 view=pt. KE SUPERIOR nD aaa Bruce Harger Re: ‘message Bruce Harger Wed, Apr 27, 2016 at 5:30 PM To: Steve Ingersoll Histeve, \esmailed the attached letter. Hope ithelps. Let me know if can do anything else. Bruce Bruce T. Harger, Ph.D. Retired Vice President for Academic Affairs and Provost Emeritus Lake Superior State University bharger@Issu.edu ‘On Wed, Apr 27, 2016 at 12:10 PM, Stove Ingersoll wrote: Bruce, At the request of the State Optometry Board | just sen! a copy of my conviction information. They are starting to evaluate whether to revoke my license. Please email a letter saying that they should not revoke my license mentioning Duane's death, messed up bookkeeping, GTA's support and my application of the principles of Optometry in the field of education. As you surely know this is a very important issue for me going forward, ‘Thanks for all your help, Steve Email should be sent to: bbpldata@michigan.gov Reference: Steven Ingersoll Optometry Licensure renewal =} Steve Ingersoll.pat 218K ofl 6/8/2016 10:18 AM.Bruce T. Harger, Ph.O. 3526 Bermuda Avenue Sault Sainte Marie, Mi 49783 April 27, 2016 Department of Licensing and Regulatory Affairs Bureau of Health Care Services Board of Optometry P.O, Box 30670 Lansing, MI 48909 Reference: Steven Ingersoll Optometry Licensure Renewal Ladies and Gentlemen: “This letter is written in support of the renewal and non-revocation of the Optometry License for Steven Ingersoll have known Dr. Ingersoll since 2002. He was the founder of Grand Traverse Academy (GTA), @ public school academy located in Traverse City, Michigan and was the Academic Vice President and Provost at Lake Superior State University, the authorizer of Grand Traverse Academy. The Charter School Office (CSO) at the university reported to me. After my retirement in 2007, | returned to the work force in 2009 as Director of the Charter School Office. In that czpacity, | was instrumental in securing the authorization of Bay City Academy (BCA), also founded ay Dr. Ingersoll. | retired again in September 2015, but | have kept in contact with a number of LSSU authorized academies. My understanding of the legal proceedings involving Or, Ingersoll is as follows. When Bay City Academy was founded, Dr. Ingersoll was advised to create a separate LLC for BCA in addition to the LLC for GTA, My understanding at that time was that 8CA would use funds generated by the management company for GTA. This was clear to the members of the CSO screening committee at the time of the BCA ‘pplication for a charter and the subsequent interview with the applicant. There was never a hint that GTA funds would be used at BCA; rather the funding was by Dr. Ingersoll with fees earned by his management company in its operation of GTA. Unfortunately, the financial records were not as clear as they should have been. The accountant used by Or. Ingersoll died prior to the legal proceedings. Thefinding that the transfer of funds from the GTA ‘management company to the BCA management company was taxable income to Dr. Ingersoll might not have been found had the accountant been alive to testify. Had the accountant been available for testimony in the trial, itis probable that a guilty verdict would not have occurred. Minimally, in my opinion, Dr. Ingersoll did not intend to evade taxes.An integral part of the educational model proposed and utilized at Grand Traverse Academy is Integrated Visual Learning (IVL). This is an application of the principles of optometry in an educational setting. | know from observation and testimony of GTA teachers that the model worked at GTA. The extension of the model to BCA, which has a very different demographic profile of students, was 2 major factor in the CSO screening committee's decision to recommend to the LSSU Board of Trustees that 3CA be granted a charter contract to operate as a public school academy. The application process was competitive with about 10 percent of the applicants receiving such a recommendation. This in itself is testimony to the confidence that members of the screening committee had in the model developed and implemented by Dr. Ingersoll. Unfortunately, the legal proceedings led to the withdrawal of Dr. Ingersoll from the operations of both academies. | believe that the nonrenewal of Dr, Ingersoll’s license to practice as an optometrist would not only cause harm to Dr. Ingersoll, but also would deprive society of useful contributions to the field of education that he might be able to offer in the future, lurge the Board to renew and not revoke Dr. ingersol’s license, Sincerely, Spe Han 4 yO BruceT.Harger —_/Public Comments to HLC Subject: Public Comments to HLC From: Bruce Harger Date: 8/4/2011 1:40 PM To: Ryan Schrock , "Mentley, Kaye" , "Ingersoll, Steve" , craigerno6@aol.com, drmarknoss@charter.net CC: nick oshelski , Maurice Walworth LSSU is going through the reaccreditation process with the Higher Learning Commission. Part of that process includes public comments. | am forwarding the attached memo regarding the public comments process to you as representatives of Bay City Academy and Grand Traverse Academy as an invitation to comment if you wish to do so. Bruce T. Harger, Ph.D. Director, Charter School Office Lake Superior State University 650 W. Easterday Avenue Sault Ste, Marie, MI 49783 bharger@Issu.edu 906.632.7207 Attachments: HLC Public Comments.doc 45.5 KB Loft 6/8/2016 9:46AMae LAKE SUPERIOR STATE UNIVERSITY Lake Superior State University is preparing for a regularly scheduled accreditation visit with the Higher Learning Commission (HLC) of the North Central Association of Colleges and Schools (NCA) on Oct. 24-26. The visit and review is a requirement in which all HLC- accredited colleges and universities must participate periodically to maintain their accredited status. In anticipation of this reaccreditation visit, many members of the campus community were involved in the research, writing and review of a "self-study," Which is the accepted process for institutions seeking to earn and maintain, accreditation. The self-study is a self-evaluat on that encompasses every aspect of the institution, including educational activities, governance and administration, financial stability, admissions and student personnel services, resources, student academic achievement, organizational effectiveness, and relationships with outside constituencies. It is an opportunity for the university to identify its strengths as well as, areas that need improvement, and to develop plans that address those needs. LSSU's final draft of its self-study report is available at http://www. |ssu.edu/hie/draft/public/FinalVersion.pdf. During the October visit, HLC consultant evaluators will be on campus to talk with individuals concerning the evidence presented in the self-study document. They will be taking the opportunity to meet with students, faculty, staff and members of the community to ask questions about LSSU. As part of the process, the university invites members of the public to provide comments about the university's mission and goals. As board members, educational leaders or management company representatives of LSSU’s authorized charter schools, you are welcome to contact the LSSU Provost's Office for more information, provost@lssu.edu or 635-2211. Comments may be mailed to the Higher Learning Commission at the address below, or left on a form through its website, ncahic.org. The direct link to the comment area is at http://www.ncahlc.org/information-for-the- public/third-party-comment.html. The HLC will forward the comments to the evaluation team to include in its review of LSSU, Comments are due with the HLC no later than one month before the Oct. 24 visitation date. To send mail, please address the envelope as follows: Public Comment on Lake Superior State University, The Higher Learning Commission, 230 South LaSalle St., Suite 7-500, Chicago, Illinois, 60604,