Firm overview

The money cycle

Snapshot from Aug 21, 2026 · 5:02 AM CT

Work produced YTD

$14.1M

$3.9M not yet posted

Unbilled WIP ≥$10K

$2.71M

78 clients at or above the floor

Drafts over 7 days

$418K

31 drafts

Cash applied YTD

$10.5M

$912K ahead of last year

Pacing vs last year

Through August

Flow	This year	Last year	Change
Work produced	$14.1M	$12.9M	+$1.2M
Billed & posted	$11.4M	$10.6M	+$800K
Cash applied	$10.5M	$9.6M	+$912K
Unbilled WIP	$2.71M	$2.28M	+$430K
AR over 90	$611K	$704K	−$93K
Realization	89.4%	90.8%	−1.4 pts

Service lines by revenue

CY-YTD posted

Tracking progress since launch.

Since May 27 · as of August 21.

Compare by

86 nights since May 27 · as of last night, August 21

Money moved, night by night

Counted only when the books prove it, an invoice posted, a payment applied, old WIP billed

$3.80M has moved the right way.

Also: 2 clients recovered above 80% realization.

went out $1.42M invoices reached clients · incl. progress bills

got collected $2.38M aged receivables paid

Cash collected by year

History begins 2024-01-01

Clients

View

Revenue is billed since 2024 · nightly snapshot

Every client account as one row, refreshed nightly. Outstanding AR is the net position, open invoices − unapplied credits + open late fees, the same per-client basis the AR panel shows. A column reads "unavailable" when its feed didn't build this snapshot, and "–" when the client simply has none of it.

Revenue concentration

Top 10 active clients by revenue billed since 2024 · nightly snapshot

Client dimension

812 clients · 10 on page

Client	Segment	Fee basis	Responsible	Revenue since 2024 ↓	Realization	Lifecycle
Hlavacek Cartage Co.	Trucking & logistics	Hourly	D. Kowalczyk	$1,940,600	88.1%	Active
Wenzel Tool & Die Co.	Manufacturing	Hourly	D. Kowalczyk	$1,712,400	92.4%	Active
Brinkmann Fluid Power	Manufacturing	Fixed fee	T. Brinkmann	$1,488,900	91.0%	Active
Halsted Steel Supply	Distribution	Hourly	G. Vosburgh	$1,306,200	90.2%	Active
Stamatis Restaurant Group	Food service	Fixed fee	G. Vosburgh	$1,104,800	81.6%	At risk
Oak Lawn Oral & Maxillofacial	Healthcare	Fixed fee	K. Vanderhoef	$966,400	93.8%	Active
Two Rivers Land Co.	Real estate	Hourly	M. Stachowiak	$894,100	76.2%	Active
Dettmer Farms LLC	Agriculture	Fixed fee	N. Skowron	$742,300	89.9%	Active
Kedzie Holdings LLC	Real estate	Hourly	M. Stachowiak	$96,400	unavailable	Tier 3
4711 Ogden LLC	Real estate	Hourly	–	$74,100	–	No owner

812 clients, export for the full list

Responsible Person

The book by owner. Responsible person is CCH's Account Owner, who owns the client, shown beside the billing manager, who sends the bills. They are different roles and the platform never conflates them.

Book by responsible person

42 staff · 812 clients

Responsible person	Clients	CY billed ↓	Net WIP	AR over 90	Flags
DKDennis Kowalczyk	96	$2,884,100	$612,400	$148,900	–
GVGregory Vosburgh	88	$2,412,600	$498,200	$174,300	AR aging
MSMarilyn Stachowiak	74	$1,988,400	$441,800	$96,200	–
TBThomas Brinkmann	61	$1,644,900	$308,600	$62,400	–
KVKelli Vanderhoef	52	$1,208,300	$224,100	$41,700	–
–Unassigned	4	$182,600	$38,400	$12,900	No owner
RWRenata Wojcik	38	$864,200	$186,900	$28,400	Departed mgr

LIT Hours

Late-in-time hours, work charged well after the period it belongs to. High LIT is how WIP quietly ages and realization slips, so it reads as a data-quality signal rather than a productivity one.

LIT hours by service line

Rolling 60 days · 1,284 hrs

Tax668 hrs

Audit & Assurance308 hrs

Client Accounting167 hrs

Advisory90 hrs

Transaction Services51 hrs

Entries charged 30+ days late

Top contributors

Staff	Client	Hours	Days late ↓
N. Skowron	Hlavacek Cartage Co.	62	96 d
B. Ohlendorf	Sedlacek Machine Works	48	61 d
L. Zamora	Two Rivers Land Co.	41	54 d
M. Delacruz	Kucera Roofing Co.	36	44 d
T. Brennecke	Bosak Family Markets	29	38 d

Managing Partner

The revenue cycle

work becomes cash, left to right

01 Work produced · 2026 YTD

$14.1M

standard value of all work

▲ $3.2M in 86 nights

got billed →$64K2 clients' old work

02 Unbilled work

$2.71M

▲ $430K in 86 nights

● $2.71M to bill · 78 clients →

went out →$97Kinvoices posted to clients

03 Invoices in draft

$418K

▲ $28K in 86 nights

● $418K not sent · 31 invoices →

Cash collected

$912K ahead of last year – 2026 YTD – 2025 same date

Who owes us, by age

$3.06M open this time last year · $3.21M

What to look at first

Ranked by revenue impact · snapshot 5:02 AM

01

Hlavacek Cartage Co.

Net WIP open 214 days · oldest entry predates the last invoice · billing manager R. Wojcik

$186,400
net WIP
02

Wenzel Tool & Die Co.

Draft invoice written 24 days ago, never posted Unposted

$97,250
pre-final
03

Stamatis Restaurant Group

$74,900 over 90 days · last payment 118 days ago 120+

$74,900
AR over 90
04

Two Rivers Land Co.

Realization 61.4% on the June engagement, below the 80% review threshold

$41,780
write-down
05

Novotny Plating, Inc.

Billed through date precedes the last WIP entry Billthru

$33,120
unbilled

Unbilled WIP by Client

Show

WIP view

Snapshot from Aug 21, 2026 · 5:02 AM CT

Concentration: 21 clients = 60% of unbilled WIP.

Top 10 clients by net unbilled WIP

Bar color · oldest entry age

Net unbilled$2,712,480

Clients78 50 on page

Oldest entry · page7 mo 2 d

Accounts Receivable by Client

AR view

Age bucket

Snapshot from Aug 21, 2026 · 5:02 AM CT

Concentration: 39 clients = 60% of open AR · largest Hlavacek Cartage Co. at 5%.

Open AR by age bucket

Transaction (invoice) date basis · litigation-hold excluded

Outstanding by client

146 clients · 10 on page

Client	Current	31–60	61–90	90+	Total ↓	Status
Stamatis Restaurant Group	$18,400	$24,900	$31,200	$74,900	$149,400	120+ days
Hlavacek Cartage Co.	$41,200	$36,800	$22,100	$38,400	$138,500	Aging
Halsted Steel Supply	$62,900	$28,400	$14,600	$19,800	$125,700	Aging
Wenzel Tool & Die Co.	$71,400	$19,200	$8,900	$11,400	$110,900	Current
Brinkmann Fluid Power	$58,100	$21,700	$12,300	$16,900	$109,000	Current
Two Rivers Land Co.	$33,800	$27,400	$18,200	$28,600	$108,000	Aging
Oak Lawn Oral & Maxillofacial	$47,600	$18,900	$9,400	$12,100	$88,000	Current
Kucera Roofing Co.	$12,300	$14,800	$16,200	$41,700	$85,000	120+ days
Grabowski Bakery Inc.	$38,900	$16,400	$7,800	$9,200	$72,300	Current
4711 Ogden LLC	$9,400	$11,200	$13,600	$34,100	$68,300	120+ days

Total AR$3,061,900

Over 90$611,240 20.0%

Clients146 10 on page

Stuck Pre-Final Aging

Min age

Snapshot from Aug 21, 2026 · 5:02 AM CT

Aged: 2 invoices in pre-final past 60 days.

Invoices by age bucket

From the current page

Draft total$418,020

Invoices31 31 on page

Oldest draft · page77 d

Realization & Write-downs

Billed value against standard value, in three lenses. Firm realization is 89.4% on posted WIP, calendar-year to date.

By service line

Tax92.1%

Audit & Assurance88.4%

Advisory79.2%

Client Accounting90.8%

Transaction Services75.9%

Below the 80% review threshold

19 engagements awaiting review

Client	Engagement	Standard	Billed	Realization ↑	Reason
Two Rivers Land Co.	2026 Partnership return	$108,400	$66,620	61.4%	Scope creep
Kucera Roofing Co.	Comp & review	$44,900	$29,180	65.0%	Fixed fee overrun
Hlavacek Cartage Co.	2025 audit	$204,900	$143,430	70.0%	Client records late
Bosak Family Markets	Inventory observation	$38,600	$28,180	73.0%	Staffing mix
Zamora Landscaping & Snow	2026 S-corp return	$26,400	$20,240	76.7%	Rework

Discrepancies

Class

Snapshot from Aug 21, 2026 · 5:02 AM CT

Most common class: Unposted too long: 14 of 23 (61%).

Discrepancies by class

From the current page

Unposted too long 14
Invoice after stale WIP 9
BillThru before last WIP 0

Anomalies23 23 on page

Amount at issue$187,240

Unposted too long · page14

Progress invoices · page2

Data Hygiene

Whether last night's refresh can be trusted, feed by feed. An unavailable feed renders as unavailable, never as a zero, never invented, never coalesced away.

Feed status

Nightly run · completed 5:02 AM

Feed	Source	Rows	Last good	State
Client dimension	CCH · DAU replica	812	Today 5:02 AM	Fresh
WIP detail	CCH · DAU replica	48,214	Today 5:02 AM	Fresh
AR aging	CCH · USP_ARAging	6,908	Today 5:02 AM	Fresh
Realization	CCH · posted WIP	21,470	Today 5:02 AM	Fresh
CCH Workflow. Tax	CCH API · live pull	–	Aug 14, 5:03 AM	Unavailable

CCH Workflow. Tax

Feed unavailable This surface reads honestly rather than showing a zero. Three days without a good pull; the panels that depend on it show "unavailable" instead of stale numbers.

Productivity & Time

Staff and partner throughput, a ranked roster with per-person profiles. Charge hours, utilization, and realization against the firm's own calendar.

Roster

42 staff charging · 60-day window

Staff	Role	Charge hrs ↓	Utilization	Realization	Clients
RWRenata Wojcik	Senior Manager	412	94%	91.2%	38
BOBrett Ohlendorf	Manager	398	91%	88.6%	44
KVKelli Vanderhoef	Manager	376	89%	90.1%	41
NSNathan Skowron	Senior	364	92%	86.4%	29
LZLucia Zamora	Senior	351	88%	87.9%	33
MDMarisol Delacruz	Staff	338	90%	84.2%	26
TBTyler Brennecke	Staff	322	86%	82.7%	24
HPHannah Petrusek	Staff	309	85%	83.9%	22
DKDevin Kalscheur	Staff	294	83%	81.4%	19
CWCody Wenninger	Staff	281	81%	80.6%	17

Next actions Client 360 Accounts Leads Pipeline Referrals Reports Configuration

Client directory

All clients, 3,519

At-risk only

Client ↑	Owner	First contact	Revenue since 2024	Tier
4711 Ogden LLCD0224118	–	Apr 15, 2024	$74,100	No owner
Bosak Family Markets02716	Vosburgh, GregoryOhlendorf, Brett	Mar 10, 2024	$688,900	Tier 2
Brinkmann Fluid Power200082	Brinkmann, ThomasVanderhoef, Kelli	Oct 9, 2024	$1,488,900	Tier 1
Dettmer Farms LLCD0378276	Skowron, Nathan	Apr 15, 2024	$742,300	Tier 2
Grabowski Bakery Inc.D200521	Vosburgh, GregoryZamora, Lucia	Feb 5, 2024	$418,600	Tier 2
Halsted Steel SupplyD0378240	Vosburgh, GregoryWojcik, Renata	Apr 15, 2024	$1,306,200	Tier 1
Hlavacek Cartage Co.TS200976	Kowalczyk, DennisWojcik, Renata	Feb 3, 2024	$1,940,600	Tier 1
Kedzie Holdings LLCD0224910	Stachowiak, Marilyn	Jun 22, 2024	$96,400	Tier 3
Kucera Roofing Co.02904	Delacruz, Marisol	Sep 1, 2024	$212,400	At risk
Oak Lawn Oral & MaxillofacialD200884	Vanderhoef, KelliPetrusek, Hannah	Jan 18, 2024	$966,400	Tier 2

3,519 clients, export for the full list

Navigator

Your own numbers, and only yours. Navigator serves the signed-in person's own hours, utilization, realization, and activity, no peer comparison and no cross-person surface.

Renata Wojcik · Senior Manager

60-day window

Charge hours412

Utilization94% goal 88%

Realization91.2%

Clients38

Tax239 hrs

Audit111 hrs

Advisory41 hrs

Admin (non-charge)21 hrs