# Profoundd archive — Epstein Files
# Bates number: EFTA00611194
# Title:        IGY-AYH ST. THOMAS HOLDINGS, LLC
# Dataset:      9
# Pages:        12
# Images:       12 detected
# Tags:         epstein, doj, dataset-9, image-described
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#----------------------------------------------------------------------

=== SUMMARY ===
IGY-AYH ST. THOMAS HOLDINGS, LLC (A Limited Liability Company) Financial Statements December 31, 2007 (With Independent Auditors' Report Thereon) EFTA00611194 IGY•AYH ST. THOMAS HOLDINGS, LLC (A Limited Liability Company) Table of Contents Page Independent Auditors' Report Financial Statements: Balance Sheet 2 Statement of Operations 3 Statement of Changes in Members' Equity 4 Statement of Cash Flows 5 Notes to Financial Statements 6 EFTA00611195 Independent Auditors' Report The Members IGY-AYH


=== EXTRACTED TEXT ===
IGY-AYH ST. THOMAS HOLDINGS, LLC 
(A Limited Liability Company) 
Financial Statements 
December 31, 2007 
(With Independent Auditors' Report Thereon) 
EFTA00611194
IGY•AYH ST. THOMAS HOLDINGS, LLC 
(A Limited Liability Company) 
Table of Contents 
Page 
Independent Auditors' Report 
Financial Statements: 
Balance Sheet 2 
Statement of Operations 3 
Statement of Changes in Members' Equity 4 
Statement of Cash Flows 5 
Notes to Financial Statements 6 
EFTA00611195
Independent Auditors' Report 
The Members 
IGY-AYH St. Thomas Holdings, LLC 
(A Limited Liability Company): 
We have audited the accompanying balance sheet of IGY-AYH St. Thomas Holdings, LLC (the Company) 
as of December 31, 2007, and the related statements of operations, changes in members' equity and cash 
flows for the year then ended. These financial statements are the responsibility of the Company's 
management. Our responsibility is to express an opinion on these financial statements based on our audit. 
We conducted our audit in accordance with auditing standards generally accepted in the United States of 
America. Those standards require that we plan and perform the audit to obtain reasonable assurance about 
whether the financial statements are free of material misstatement. An audit includes consideration of 
internal control over financial reporting as a basis for designing audit procedures that are appropriate in the 
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's 
internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes 
examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, 
assessing the accounting principles used and significant estimates made by management, as well as 
evaluating the overall financial statement presentation. We believe that our audit provides a reasonable 
basis for our opinion. 
In our opinion, the financial statements referred to above present fairly, in all material respects, the 
financial position of IGY-AYH St. Thomas Holdings, LLC as of December 31, 2007, and the results of its 
operations and its cash flows for the year then ended in conformity with U.S. generally accepted 
accounting principles. 
t<Pitic, MCP 
Greenville, South Carolina 
September 22, 2008 
EFTA00611196
IGY•AYH ST. THOMAS HOLDINGS, LLC 
(A Limited Liability Company) 
Notes to Financial Statements 
December 31, 2007 
(1) Description of Business and Organization 
IGY-AYH St. Thomas Holdings, LLC (AYH or the Company) was formed as a wholly owned subsidiary 
of Island Global Yachting Ltd. (IGY or the Parent) on December 5, 2006. The Company had no activities 
until its January 18, 2007 acquisition of American Yacht Harbor (note 5). 
The Company is primarily engaged in the business of owning and operating a marina and retail facility 
located in St. Thomas, United States Virgin Islands (USVI). It comprises a 128-slip marina and seven 
buildings with 47,344-square feet of rentable retail space. AYH is managed by an affiliate. The marina is 
located on 3.2 acres of submerged land leased from the St. Thomas Department of Planning and Natural 
Resources (DPNR). The retail complex is located on 2.12 acres of adjacent waterfront land. 
On May 29, 2007, a 50% passive member interest in the Company was sold to one of the Parent's 
investors. The Company is controlled by the Parent and the members' liability is limited to their respective 
capital investments in the Company. 
(2) Summary of Significant Accounting Policies 
(a) Cash 
At various times throughout the year, the Company maintains cash balances in excess of federally 
insured limits. The Company's management believes it mitigates this risk by banking with major 
financial institutions. As of December 31, 2007, $242,037 of the Company's cash is restricted under 
the terms of its loan agreement (note 8). 
(b) Accounts Receivable 
Accounts receivable are recorded at the invoiced amount and do not bear interest. Amounts collected 
on accounts receivable are included in net cash flows from operating activities in the statement of 
cash flows. The allowance for doubtful accounts is management's best estimate of the amount of 
probable credit losses in the Company's existing accounts receivable. The Company determines the 
allowance based on specific account analysis. Past-due balances over 90 days and over specified 
amounts are reviewed individually for collectibility. Account balances are charged off against the 
allowance after all means of collection have been exhausted and the potential for recovery is 
considered remote. The Company does not have any off-balance-sheet credit exposure related to its 
customers. As of December 31, 2007, $423,022 of the Company's accounts receivable served as 
collateral for the loan outstanding. 
(c) Prepaid Expenses and Other Current Assets 
Prepaid expenses and other current assets consist of prepaid rent, insurance, and security deposits. 
(d) Inventories 
Inventories are stated at the lower of cost or market. Cost is determined using the first-in, first-out 
method (FIFO) for all inventories. 
6 (Continued) 
EFTA00611197
IGY•AYH ST. THOMAS HOLDINGS, LLC 
(A Limited Liability Company) 
Notes to Financial Statements 
December 31, 2007 
(0 Deferred Financing Costs 
Costs incurred to obtain financing are being amortized using the straight-line method, which 
approximates the effective-interest method, over the term of the related debt. 
(j) Advertising and Marketing Costs 
Advertising costs are expensed as incurred. Advertising and marketing costs amounted $21,106 for 
the year ended December 31, 2007. 
(g) Income Taxes 
The Company is not subject to U.S. federal and state income taxes as the tax effects of the 
Company's activities are reported directly by the members on their respective income tax returns. 
The Company is required to pay USVI withholding taxes on behalf of all non-USVI members. 
(h) Use of Estimates 
The preparation of financial statements requires management of the Company to make a number of 
estimates and assumptions relating to the reported amounts of assets and liabilities and the disclosure 
of contingent assets and liabilities at the date of the financial statements and the reported amounts of 
revenues and expenses during the reporting period. Significant items subject to such estimates and 
assumptions include the carrying amount of property and equipment, intangible assets, and goodwill. 
Actual results could differ from those estimates. 
(i) Land 
The Company owns 2.12 acres of waterfront land in St. Thomas. USVI and leases 3.2 acres of 
submerged land from the DPNR. 
Property and Equipment 
Property and equipment are stated at cost. Depreciation on property and equipment is calculated 
using the straight-line method over the estimated useful lives of the assets. The estimated useful lives 
of the Company's assets are as follows: 
Buildings 40 years 
Marina building and structure 20 years 
Equipment 3 — 7 years 
Vehicles 5 years 
Furniture and fixtures 5 — 10 years 
(k) Goodwill and Other Intangible Assets 
Goodwill represents the excess of the aggregate purchase price over the fair value of net assets 
acquired in a business combination. Goodwill and intangible assets determined to have an indefinite 
useful life are not amortized, but instead tested for impairment at least annually in accordance with 
the provisions of Statement of Financial Accounting Standards (SFAS) No. 142, Goodwill and Other 
7 (Continued) 
EFTA00611198
IGY-AYH ST. THOMAS HOLDINGS, LLC 
(A Limited Liability Company) 
Notes to Financial Statements 
December 31, 2007 
Intangible Assets. The goodwill impairment test is a two-step test. Under the first step, the fair value 
of the reporting unit is compared with its carrying value (including goodwill). If the fair value of the 
reporting unit is less than its carrying value, an indication of goodwill impairment exists for the 
reporting unit and the enterprise must perform step two of the impairment test (measurement). Under 
step two, an impairment loss is recognized for any excess of the carrying amount of the reporting 
unit's goodwill over the implied fair value of that goodwill. The implied fair value of goodwill is 
determined by allocating the fair value of the reporting unit in a manner similar to a purchase price 
allocation, in accordance with SFAS No. 141, Business Combinations. The residual fair value after 
this allocation is the implied fair value of the reporting unit goodwill. Fair value of the reporting unit 
is determined using a discounted cash flow analysis. If the fair value of the reporting unit exceeds its 
carrying value, step two does not need to be performed. The Company will perform its initial 
impairment review of goodwill in 2008. 
(I) Impairment of Long-Lived Assets 
In accordance with SFAS No. 144, hnpainnem of Long-Lived Assets, long-lived assets, such as 
property and equipment, and purchased intangible assets subject to amortization, are reviewed for 
impairment whenever events or changes in circumstances indicate that the carrying amount of an 
asset may not be recoverable. Recoverability of assets to be held and used is measured by a 
comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected 
to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash 
flows, an impairment charge is recognized by the amount by which the carrying amount of the asset 
exceeds the fair value of the asset. Assets to be disposed of would be separately presented in the 
balance sheet and reported at the lower of the carrying amount or fair value less costs to sell, and are 
no longer depreciated. The assets and liabilities of a disposal group classified as held-for-sale would 
be presented separately in the appropriate asset and liability sections of the balance sheet. 
(m) Revenue Recognition 
Revenues are recognized primarily at the time services are performed or products are sold and 
consist of amounts earned from marina and upland operations. Revenues from leases are recognized 
over the term of the lease. The Company recognizes minimum rental starting when possession is 
taken. When a lease contains a predetermined fixed escalation of the minimum rental, the Company 
recognizes the related rental income on a straight-line basis and records the difference between the 
recognized rent income and the accounts receivable under the lease as straight-line rent receivable. 
(n) Major Maintenance Activities 
The Company incurs maintenance costs on all its major equipment. Repair and maintenance costs are 
expensed as incurred. 
(o) Customer Deposits 
The Company receives deposits from its retail tenants in accordance with the lease agreements. It 
also receives deposits from customers for slip rentals. These deposits are accounted for as customer 
deposits in the balance sheet. 
8 (Continued) 
EFTA00611199
IGY•AYH ST. THOMAS HOLDINGS, LLC 
(A Limited Liability Company) 
Notes to Financial Statements 
December 31, 2007 
(p) 
(q) Commitments and Contingencies 
Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties, and 
other sources are recorded when it is probable that a liability has been incurred and the amount of the 
assessment and/or remediation can be reasonably estimated. Legal costs incurred in connection with 
loss contingencies are expensed as incurred. 
Recently Issued Accounting Standards 
In September 2006, the Financial Accounting Standards Board (FASB) issued SFAS No. 157, Fair 
Value Measurement (SFAS No. 157). SFAS No. 157 defines fair value, establishes a framework for 
measuring fair value, and expands disclosures about fair value measurements. SFAS No. 157 applies 
under other accounting pronouncements that require or permit fair value measurements, the FASB 
having previously concluded in those accounting pronouncements that fair value is the relevant 
measurement attribute. Accordingly, SFAS No. 157 does not require any new fair value 
measurements. The provisions of SFAS No. 157 for financial assets and liabilities, as well as any 
other assets and liabilities that are carried at fair value on a recurring basis in financial statements, 
are effective for the first fiscal period beginning after November 15, 2007. The provisions for 
nonfinancial assets and liabilities are effective for the first fiscal period beginning after 
November 15, 2008. The Company is required to adopt SFAS No. 157 for financial assets and 
liabilities on January 1, 2008 and does not expect adoption to have a material impact on its financial 
statements. 
In February 2007, the FASB issued SFAS No. 159, The Fair Value Option for Financial Assets and 
Financial liabilities—Including an amendment of FASB Statement No. 115 (SFAS No. 159). 
SFAS No. 159 gives the Company the irrevocable option to carry most financial assets and liabilities 
at fair value that are not currently required to be measured at fair value. If the fair value option is 
elected, changes in fair value would be recorded in earnings at each subsequent reporting date. 
SFAS No. 159 is effective for the Company's 2008 fiscal year. The Company is currently evaluating 
the impact the adoption of this statement could have on its financial condition, results of operations, 
and cash flows. 
FASB Interpretation No. (FIN) 48, Accounting for Uncertainty in Income Taxes, addresses the 
uncertainty about how tax positions will be treated under the tax law. This uncertainty leads to 
questions about whether tax positions taken or to be taken on a tax return should be reflected in the 
financial statements before the uncertainty is ultimately resolved with the taxing authority. FIN 48 
establishes the threshold for recognizing the benefits of tax return positions in the financial 
statements as "more likely than not" to be sustained by the taxing authority, and prescribes a 
measurement methodology for those positions meeting the recognition threshold. FIN 48, as revised, 
is effective for nonpublic entities in fiscal years beginning after December 15, 2007. The adoption of 
FIN 48 is not expected to have a material impact on the Company's financial position or results of 
operations. 
9 (Continued) 
EFTA00611200
IGY•AYH ST. THOMAS HOLDINGS, LLC 
(A Limited Liability Company) 
Notes to Financial Statements 
December 31, 2007 
In December 2007, the FASB issued SFAS No. 141R, Business Combinations (SFAS No. 141 R), 
and SFAS No. 160, Noncontrolling Interests in Consolidated Financial Statements —an amendment 
of ARB No. 5/(SFAS No. 160). SFAS Nos. 141R and 160 require most identifiable assets, liabilities, 
noncontrolling interests, and goodwill acquired in a business combination to be recorded at "full fair 
value" and require noncontrolling interests (previously referred to as minority interest) to be reported 
as a component of equity, which changes the accounting for transactions with noncontrolling interest 
holders. Both statements are effective for periods beginning on or after December 15, 2008, and 
earlier adoption is prohibited. SFAS No. 141R will be applied to business combinations occurring 
after the effective date. SFAS No. 160 will be applied prospectively to all noncontrolling interests, 
including any that arose before the effective date. The Company is currently evaluating the impact 
the adoption of this statement could have on its future financial statements. 
(3) Liquidity 
The Company experienced a net loss of $(894,575) for the year ended December 31, 2007 and generated 
$782,476 of cash through operating activities. Management believes that operating cash flow will be 
sufficient to support operations through at least January 1, 2009. 
(4) Related-Party Transactions 
(a) The following is a summary of related-party transactions for the year ended December 31, 2007: 
Included in revenues: 
Marina facilities revenue earned from passive member 89,756 
Upland facilities revenue earned from passive member 89,444 
Included in costs and expenses: 
Management fees incurred to IGY 484,563 
Interest on loan from Parent 743,071 
(b) Due from Parent of $42,499 consists of a receivable for prepaid long-term slip fees transferred as 
deferred revenue from Parent, net of payables for operation advances, management fee, and accrued 
interest. Included in accounts receivable are $19,675 due from the passive investor. 
(c) The Company borrowed $25,271,765 from its Parent to purchase the assets of American Yacht 
Harbor. Interest incurred on the loan accrued at LIBOR plus 2.5% and totaled $743,071 in 2007. 
Accrued interest on the loan of $330,946 is presented net in due from Parent in the balance sheet. 
The intercompany loan was partially convened to equity on May 29, 2007 with the remainder being 
converted to a note payable to bank on August 23, 2007. 
10 (Continued) 
EFTA00611201
IGY-AYH ST. THOMAS HOLDINGS, LLC 
(A Limited Liability Company) 
Notes to Financial Statements 
December 31, 2007 
(5) Acquisition 
On January 18, 2007, the Company acquired substantially all of the assets of American Yacht Harbor, 
consisting of tangible and intangible assets such as land, buildings, marina docks and related equipment, 
rights, leases, and slip agreements. The results of American Yacht Harbor's operations have been included 
in the financial statements since that date. The aggregate purchase price was $25,238,326, consisting of 
$25,006,665 in cash paid and acquisition costs of $231,661. 
The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at 
the date of acquisition: 
Current assets 141,124 
Property and equipment 22,630,949 
Intangible assets 1,967,000 
Goodwill 946,212 
Total assets acquired 25,685,285 
Current liabilities (446,959) 
Total liabilities assumed (446,959) 
Net assets acquired $ 25,238,326 
The acquired intangible assets, all of which are being amortized, have a weighted average useful life of 
approximately 8.3 years. The intangible assets include a favorable fuel contract valued at $1,156,000 
(11.3-year useful life), a beneficial government lease of the marina basin valued at $674,000 (4-year useful 
life), and net beneficial leasehold assets of $137,000 (3.5-year useful life). 
(6) Goodwill and Other Intangible Assets 
The following table presents certain information regarding the Company's goodwill and acquired 
intangible assets as of December 31, 2007: 
Cross 
Amortization carrying Accumulated Net 
period amount amortization balance 
Goodwill $ 946,212 
Amortizable intangible assets: 
Beneficial retail leases 3.5 years $ 137,000 37,512 99,488 
Beneficial leasehold 4 years 674,000 161,479 512,521 
Favorable fuel contract 11.3 years  1,156.000 97,779 1,058,221 
Total $ 1,967.000 296,770 1,670,230 
11 (Continued) 
EFTA00611202
IGY•AYH ST. THOMAS HOLDINGS, LLC 
(A Limited Liability Company) 
Notes to Financial Statements 
December 31, 2007 
Estimated amortization expense for the next five years is: $310,000 in 2008, $310,000 in 2009, $292,000 
in 2010, $109,000 in 2011, and $102,000 in 2012. 
(7) Property and Equipment 
Property and equipment consist of the following at December 31, 2007: 
Building $ 16.936.873 
Marina structure and equipment 4,188,410 
Other equipment 279,412 
Total property and equipment 21,404,695 
Accumulated depreciation (990,948) 
Property and equipment, net $ 20,413,747 
The Company leases commercial real estate that has a gross book value of $12,182,356 and accumulated 
depreciation of $578,226 at December 31, 2007. 
(8) Note Payable 
The Company obtained a $15,300,000 million loan facility from a bank on August 23, 2007. Interest 
accrues at LIBOR plus 2.35%. Principal and interest are due monthly and the loan matures on August 22, 
2017. At December 31, 2007, the principal amount outstanding under the loan was $15,246,000. The 
interest rate in effect at December 31, 2007 was 7.58% (calculated based on a blended LIBOR rate of 
5.23% plus 2.35%). 
The loan is collateralized by the real property and improvements thereon, the Company's rights under its 
retail leases, and certain cash accounts and accounts receivable of the Company. The terms of the loan 
contain certain financial covenants, negative covenants, material adverse change provisions, and other 
terms and conditions customarily found in loan agreements of this type. The Company was in compliance 
with all of the covenants associated with the loan agreement as of December 31, 2007. 
Future payments of the balance outstanding on December 31, 2007 are due as follows: 
2008 220,500 
2009 238,500 
2010 256,800 
2011 276,900 
2012 299,250 
Thereafter 13,954,050 
$ 15,246,000 
12 (Continued) 
EFTA00611203
IGY•AYH ST. THOMAS HOLDINGS, LLC 
(A Limited Liability Company) 
Notes to Financial Statements 
December 31, 2007 
(9) Lease Agreements 
(a) Coastal Zone Management Permits (CZM) 
The Company is party to two coastal zone management permits with the DPNR. These permits 
provide the Company the use of submerged land and upland at the marina site. The permits expire in 
2010 and 2011. Annual fees paid under the permits during 2007 totaled $61,582. 
Future minimum payments due under the permits are as follows: 
2008 61,582 
2009 61,582 
2010 52,388 
2011 6,262 
Total 181,814 
(b) Retail Leases 
The Company leases its upland building spaces to retail operations under operating leases. The leases 
have remaining terms of up to 10 years and contain standard renewal options. Base rentals are 
subject to escalation based upon scheduled rent increases within individual leases. 
A schedule of approximate minimum future base rentals on noncancelable operating leases as of 
December 31, 2007 is as follows: 
2008 987,752 
2009 684,138 
2010 448,695 
2011 353,094 
2012 189,197 
Thereafter 649,070 
Total 3,311,946 
(10) Fair Value of Financial Instruments 
As of December 31, 2007, the carrying amounts of the Company's cash, accounts receivable, and accounts 
payable approximate their fair values due to their short-term nature. The Company's note payable incurs 
interest at market rates plus a margin and the Company's management believes it could obtain a note 
payable under similar terms at comparable spreads; thus, the fair value of the note payable approximates 
the carrying value. 
13 (Continued) 
EFTA00611204
IGY•AYH ST. THOMAS HOLDINGS, LLC 
(A Limited Liability Company) 
Notes to Financial Statements 
December 31, 2007 
(11) Asset Retirement Obligation 
The CZM permits that provide the Company use of the submerged land and upland at the marina site 
require that, upon expiration, the permitted area be restored to its original condition. The Company has 
recorded an obligation and corresponding asset of $402,376 in accordance with the provisions of SFAS 
No. 143, Accounting for Asset Retirement Obligations, for its obligation under these permits. 
Balance at beginning of year 
Liabilities incurred during the year 402,376 
Accretion expense 20,119 
Balance at end of year 422,495 
(12) Commitments and Subsequent Events 
Retirement Plan 
On January 1, 2008, the Company sponsored a defined contribution 401(k) profit-sharing plan for 
substantially all its employees. Employees are eligible to participate after completing three months of 
service. The Company may contribute each year an amount determined by management. Discretionary 
employer contributions are allocated based on the compensation of each employee and the total 
compensation of all participants. Additionally, the 401(k) profit-sharing plan allows for voluntary 
employee contributions, which vest immediately. Each employee is allowed to contribute 100% of his/her 
salary up to a maximum of $15,500. The Company makes a matching contribution of 30% of the employee 
contribution, not to exceed 10% of the employee's total compensation. The combined employer and 
employee contribution may not exceed the lesser of $15,500 or 100% of the employee's salary. The 
employer contribution vests at 20% per year for each completed year of employment. 
Fuel Purchase Contract 
The Company is party to a fuel purchase agreement under which it has committed to buy its gasoline and 
diesel fuel from one vendor at a fixed differential above a common index. The Company is required to 
purchase at least 65,000 gallons per month of diesel and gasoline combined. There is no limit to the 
quantity the Company can purchase. The agreement expires May 31, 2018, although either party can 
terminate any time after 2014. The agreement is renewable for an optional additional three years by the 
Company. 
14 
EFTA00611205



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[Image 1] The image shows a page from a document, which appears to be a financial report or a section of a larger document related to finance or accounting. The text is too small to read in detail, but it includes headings and subheadings such as "Financial Statements," "Balance Sheet," "Income Statement," and "Cash Flow Statement." There are also references to accounting standards and notes to the financia

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[Image 3] The image is a document scan, specifically a page from a financial report or annual report. The document is titled "O'Neil, St. Thomas & Associates, LLC" and includes a section titled "Description of Business Organization." The text is dense and appears to be discussing the company's business structure and accounting policies. There are numbered sections and bullet points detailing specific aspect

[Image 4] The image is a photograph of a document, specifically a financial statement or report. The document is titled "FINANCIAL STATEMENTS" and appears to be from a company named "ST. THOMAS BANK & TRUST CO." The document includes sections such as "STATEMENT OF FUNCTIONAL EXPENSES," "STATEMENT OF FUNCTIONAL INCOME," and "STATEMENT OF FUNCTIONAL CASH FLOWS." There are also tables and figures with numerica

[Image 5] The image shows a document, which appears to be a financial or business report. It contains text and tables, including a balance sheet and income statement. The document is titled "O'Neil St. Thomas's Hospitality LLC" and includes sections such as "Statement of Financial Position," "Statement of Comprehensive Income," and "Statement of Cash Flows." There are also notes and explanations related to 

[Image 6] The image is a document scan, specifically a page from a financial report or a corporate document. The visible text includes the name of a company, "St. Thomas Aquinas High School," and various sections with headings such as "REVENUE," "EXPENSES," and "NET INCOME." There are also numerical figures and percentages indicating financial data. The document appears to be a financial statement or report