Episode 75: Financial Statement Fraud Cases| Brian Willingham & Clay Glasgow
This summer while at the ACFE Global Fraud Conference several speakers and friends of the podcast got together to play an escape room. Before and after the escape room adventure, Leah found herself engrossed in stories from investigators around the US and didn’t want the conversation to end. It was these valuable conversations that inspired the format for the next 6 episodes of the podcast. For the remainder of 2022, Leah is joined by investigators to share case stories from investigations worked in a variety of areas.
In this episode, Leah is joined by Brian Willingham, PI, CFE and Clay Glasgow, CPA/CFF/ABV, CFE who discuss cases involving embezzlement through financial statement fraud.
Data Sleuth: Using Data in Forensic Accounting Engagements and Fraud Investigations by Leah Wietholter, CFE, PI, CPA
When Leah joined the financial investigation industry over 15 years ago, her goal was to work as many cases as possible, but getting those first few cases felt extremely challenging with questions like, “How do I get the casework without the experience? And how do I get the experience without the casework? And when I get the casework, will I know what to do?”
Based on her experience of working over 200 cases in her career, she wrote Data Sleuth® to help others facing this very problem. It is the book she needed so many years ago. In this book, she explains how to start a financial investigation from case planning, to finding best evidence, to incorporating non-financial evidence – like interviews and open source intelligence, and ultimately, how to put it altogether for clients or even law enforcement with step by step details and case examples. If you want to gain confidence in financial investigations to build your case experience, you need to read Leah’s book. Data Sleuth® is available on Amazon, Goodreads, or wherever you like to buy books!
Brian Willingham, PI, CFE
Brian Willingham has been a private investigator since 2001. For the past 13 years, he has been the founder and President of Diligentia Group and is based in New York. Over the years, he has developed an expertise in open source / public record research and developed an open source intelligence course in conjunction with PI Education. He has been a regular contributor to a number of industry magazines and publications like PI Magazine and Pursuit Magazine. Brian is a graduate of the University of Massachusetts and a Certified Fraud Examiner.
Clay Glasgow, CPA/CFF/ABV, CFE
Clay Glasgow is a partner with HoganTaylor LLP and leads the firm’s Forensic, Valuation, and Litigation Services practice. He has over 20 years of experience in public accounting and has provided forensic accounting services throughout most of his career. Clay and his team serve clients in the areas of financial investigations, business disputes, economic damages, and business valuations. Clay enjoys using his accounting expertise to help clients navigate high stakes matters that require careful, objective investigation and analysis. He is a Certified Public Accountant, and has also earned the Certified in Financial Forensics, Accredited in Business Valuation, and Certified Fraud Examiner credentials.
Connect with Workman Forensics
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LinkedIn: @workmanforensics
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Transcript
Leah Wietholter:
Welcome to the Investigation Game podcast. I'm your host, Leah Wietholter, CEO and founder of Workman Forensics in Tulsa, Oklahoma, and the author of Data Sleuth using Data and Forensic Accounting Engagements and Fraud Investigations.
This summer, while at the ACFE Global Fraud Conference, several speakers and friends of the podcast and I got together to play an escape room. Before and after our escape room adventure. I found myself engrossed in stories from investigators around the US and I didn't want the conversation to end. It was these valuable conversations that inspired the format for the next series of Investigation Game podcast episodes. So for the remainder of 2022, at least, I've invited investigators to join me in sharing case stories from investigations worked in a variety of areas.
In this episode, I'm joined by Clay Glasgow and Brian Wellingham, and we discuss embezzlement throguh financial fraud.
Clay is a partner with Hogan Taylor, and leads the firm's forensic evaluation and litigation services practice. He has over 20 years of experience in public accounting and has provided forensic accounting services throughout most of his career. Clay and his team serve clients in the areas of financial investigations, business disputes, economic damages, and business valuations. Clay enjoys using his accounting expertise to help clients navigate high stakes matters that require careful objective investigation and analysis. He's a certified public accountant, and has also earned the Certified and Financial Forensics accredited in business valuation and certified Fraud examiner credentials.
Brian Wellingham has been a private investigator since 2001. For the past 13 years he's been the founder and president of Diligentia Group, and is based in New York. Over the years, he's developed an expertise in open source public record research and developed an open source intelligence course in conjunction with PI Education. He's been a regular contributor to a number of industry magazines and publications like PI Magazine and Pursuit Magazine. Brian is a graduate of the University of Massachusetts and is a certified fraud examiner.
Welcome to the Investigation Game podcast. I am joined today by Clay Glasgow and Brian Wellingham. Thank you both so much for being back here.
Clay Glasgow:
Great to be here.
Leah Wietholter:
We're going to talk about a few more case stories. And this week, we're just going to talk about cases that we've worked on involving financial statement fraud. So take it away, Clay.
Clay Glasgow:
Okay. Yeah, I was trying to think of a good story here. So I've seen several different kind of flavors of financial statement fraud. Sometimes you'll have financial statements that are fraudulently manipulated in order to manipulate a bank or investors to make the company look better than it is. Or you might have financial statement fraud where the numbers are manipulated to meet certain pitch marks that might impact someone's compensation. But another one is where there's actually embezzlement at the company, and the financial statements are manipulated to cover up the embezzlement.
So that's the story that I have today. So we were brought in on a case involving a, I have to be kind of vague because the litigation's still ongoing. But it's a company, a wholesaler of specialty equipment and supplies. They sell to a specific industry. And they had an office manager, that was her title, but she really had pretty broad responsibilities and authority within the company.
She did all the accounting tasks. She kept the general ledger, made all the accounting entries. She wrote checks, she signed checks, she approved bills. She basically did everything in the... She was a one person finance and accounting function. Just textbook lack of controls.
So one day the owner of this company gets a call from the bank, informing him that they had flagged some checks that had cleared because the name on the check was the same as the person that signed the check, which was the office manager. And that happened because no one else was looking at the checks. She had complete authority to write and sign checks. So obviously was concerned. So he confronted the office manager about it immediately. She confessed to him to have written those checks to herself.
What she told him was that she was going to pay it back. She was waiting on a home loan, a home equity loan to be approved and as soon as she got the money, she was going to pay it back. So she confessed to the handful of checks that the bank had reported.
So we were brought in to kind of look at it. She was terminated kind of on the spot. So we were brought in to investigate further, kind of determine the extent of it all. And it turns out that this scheme, if you want to call it that, I mean it's not really a scheme. She was just writing checks to herself, started pretty much right after she started employment five years earlier. So she came in and almost immediately started writing checks to herself. In the first year it was about $5,000. The second year it was about $12,000. The third year it was $53,000. Fourth year it was $120,000. And by the fifth year, right before she got caught, it was $330,000 in checks written to herself.
So a total of about $500,000 over a five year period. But it got just out of control at the end. And that's how the bank caught it. I was kind of interested that the bank noticed that. But she was just writing so many checks and they were getting larger so that the bank flagged it.
So we investigated it, kind of identified all of that. She also had her credit card, her and her husband's credit card, set up on auto pay with the company's checking account. And there were also just personal expenses that she directly paid with company funds. So when you add all those in, it totaled up to almost a million dollars over five years. So that's the embezzlement piece.
The financial statement fraud comes into play in how she covered this up, which again, was pretty simple. Again, there weren't any controls to prevent something like this. But she would write these checks within the accounting system, print the check, go back in the accounting system, void the check, and reenter a transaction in the same amount for some fraudulent purpose.
And towards the end, when the checks were getting larger, she would have to split up the transactions into multiple amounts and multiple accounts to try to hide it. It got really haphazard there at the end. So, just a big part of what we helped the company through was just cleaning up their accounting records. Because she was making fraudulent entries to inventory and prepaid expenses and fixed assets. I mean, every account on the balance sheet and income statement was affected by this.
So the Secret Service actually is the federal agency that took over then investigated it, from a law enforcement perspective. She's been indicted and is currently awaiting trial. So like I said, it's just a classic case of there were no controls. And it's interesting, and a lot of the fraud cases that I've been involved in, someone usually does not come in and immediately start committing fraud.
They maybe have been there a while and some situation in their life causes them to make rationalizations, and they start committing fraud. This person came in and almost immediately started doing this. So it's a little different from that perspective, as well.
But yeah, I mean that's pretty much it. It wasn't a real complicated scheme, just a reflection of any lack of controls within the company. The owner just gave her the keys of the kingdom. I think she was probably, it was predatory thing for her because of how quickly she started with the fraud after she was hired.
Leah Wietholter:
Has it been found out at all throughout all of this if she'd stolen from a previous employer or anything like that?
Clay Glasgow:
I don't know that. Nothing has ever come to my knowledge about it, but it wouldn't surprise me.
Leah Wietholter:
That's what I'm thinking.
Brian Wellingham:
There's some sort of red flag there.
Clay Glasgow:
Yeah. I assume at some point, especially if it goes to trial, it's going be known who the company is that this affected. But to this point, they've been able to remain not named in any of the court filings. So I don't know if they reported it or who would report it to previous employers, but I'm not aware of that.
Brian Wellingham:
Did you say the Secret Service had taken over it, the case? Why was it that agency as opposed to others?
Clay Glasgow:
I assume it had to do with the bank having found the fraud, because they do investigate fraud involving the financial system.
But this is the only case I've been involved in that the Secret Service was the law enforcement agency involved.
Brian Wellingham:
Interesting.
Leah Wietholter:
Yeah, I remember when I worked for the Bureau that Secret Service will take some white collar cases and will work some embezzlement, but I don't remember the specific crimes in that kind of area. But I'm actually really impressed with this bank, that the bank-
Clay Glasgow:
Oh yeah.
Leah Wietholter:
Saw the signature and the payee were the same person. I mean, kudos to that.
Clay Glasgow:
Yeah, I would like to know. I never found out if they had a software that flagged that or if it was just an employee that was paying attention that noticed it. I don't know. But yeah, that is impressive. It had gone on for a long time, so it took them a while, but they eventually did.
Leah Wietholter:
Whenever anyone steals from a company and they've hidden their embezzlement in different financial statement accounts and just really messed up the financials, I feel like the common question is, do we refile our tax returns? And what do we do with all of this? Did this company have to amend tax returns and stuff because of it?
Clay Glasgow:
They did. That was actually the primary... The owner really didn't care that much about peeling back the onion, because the money was gone. We had quantified how much was gone. But as far as cleaning up the accounts, but the tax preparer felt strongly that we needed to unwind all of this and file correct tax returns. Because technically to be able to deduct an embezzlement loss, you have to report the amount that was stolen. So we had to unwind all of that in order to make the accounting entries to get it all classified as embezzlement loss.
Leah Wietholter:
And I'm assuming it worked in the owner's favor, if she was putting a lot of those, I'm going to go a little accountant here, but if she was putting a lot of that stolen money over to the balance sheet, it probably worked in their favor to move that over as a lawsuit on the p and l.
Clay Glasgow:
Yeah, a lot of that was sitting on the balance sheet. Most of it was. Yeah.
Leah Wietholter:
Well that was great. Yeah. Super fascinating. These kinds of cases always are. And do you know what she spent it on?
Clay Glasgow:
Oh yeah. I mean, she was a big spender. There were cruises, there was plastic surgery, there was home expenses, home remodeling. She was living... And of course, we asked the owner, were there any red flags? Did you know? Yeah. And he went through his list of things. He said he wondered how someone on a $50,000 salary could afford these vacations and the plastic surgery and everything.
Leah Wietholter:
Right.
Clay Glasgow:
But just never connected the dots.
Leah Wietholter:
A lot of times, a lot of the fraud investigators in Oklahoma, we have so many casinos and stuff. They'll say that their number one reason for people stealing for them in the cases they've worked is because of gambling. And mine are always the shoppers, what you just described. I've had a couple, maybe, that were gambling, but the majority, they just love to buy crap. You know?
Clay Glasgow:
Yeah. Who doesn't?
Leah Wietholter:
Well, yeah, that's true. Well thanks Clay, for that story.
When I joined the financial investigation industry over 15 years ago, my goal was to work as many cases as possible. But getting those first few cases felt extremely challenging. For example, how do I get the casework without the experience? And then how do I get the experience without the casework? And when I get the casework, will I know what to do?
So I wrote Data Sleuth using Data in Forensic Accounting Engagements and Fraud Investigations to solve this very problem. It is the book I needed so many years ago. In this book, I explain how to start financial investigation from case planning, to finding best evidence, to incorporating non-financial evidence like interviews and open source intelligence. And ultimately, how to put it all together for your client or even law enforcement with step by step details and case examples. If you want to gain confidence in financial investigations to build your case experience, you need to read my book. Data Sleuth is available on Amazon, Good Reads, or wherever you like to buy books.
All right, Brian.
Brian Wellingham:
Well, mine doesn't fit in perfectly into the financial statement fraud box, but this is one of my favorite stories, one of my favorite cases I've ever worked. And it was a related to a Ponzi scheme and I'm obsessed with Ponzi schemes the whole way that they carry these things out, the way that people fall for them. Really smart, intelligent people. Everything about them. I wish I could be involved with them.
So my role in these kinds of cases is usually prior to somebody making an investment or in the middle of the investment, they're saying, "Hey, maybe you need to check this guy out and see if there's something I should have been warned about." And I did get the chance to work on the Madoff case afterwards where they were trying to find some assets.
But nevertheless, this is relating to a guy named Samuel "Mouli" Cohen. He was what billed as sort of this successful entrepreneur. I was hired in the late 2008-2009 timeframe where he had about $30-$35 million with a bunch of investors, including the actor Danny Glover, who had invested with him. And his pitch was that, for one, that he had generated billions of dollars in shareholder value for everybody. He had had successful biotechnology companies. He was an Israeli.
And his big deal was that he had some sort of stock in this company, Ecast it was called, that was going to get sold and traded or exchanged for Microsoft shares. Which at the time, Microsoft was not as big of a deal now, but still it was going to be sold to Microsoft and become Microsoft shares. So that was his million dollar plan. And he basically was going around pitching this. He raised $30 million from some early reputable people. And when you have a guy like Danny Glover on your roster of people who have invested, obviously it turns into a big deal.
So obviously his story, at some point, these things all start falling apart. He's not paying people back. And then I was hired by one of the investors and wanted to dig into some things about his past to see if there were any potential issues that they should be concerned about that would sort of suggest that this guy really isn't who he says he is.
Because at the time, with these guys, you don't have access to their books and records. Obviously later on when there's some sort of criminal or civil case, you'll get access to those sort of things. But at this point, we were just trying to understand whether or not this guy was legitimate, whether or not any of the stories he was telling were true. And he was of making these very bold claims. He claimed to own this multimillion dollar house. He invited everybody to this house to celebrate to hit the completion of his house. He had 30 guests there. He had all these people. He had art work by famous artists like Matisse at his house. And it was sort a promotional thing. And they had a bunch of the investors there. And that was one of the things that the investor referenced to me.
Turns out, doing a little due diligence on my part, that he actually never owned the house. He was renting the house from somebody else. He was paying $15,000 a month. And that was one of the major red flags that we found.
He had also claimed to be this enormously successful business person. But when you really start digging into his past, he had a bunch of, you know, claimed to have generated $3 billion in shareholder value. That's a lot of billions and that's a lot of money. And what we found is that he did work for some small over the counter traded companies, but one of them filed for bankruptcy. And we looked at the financial statements of one his old companies. And at the time that he left, it had $800,000 in revenue, which is a small investigative firm.
So those were some of the sort of red flags that we had found. We had also identified 20 lawsuits relating to him. Some of them were smaller fraud allegations that were very similar to what that were being alleged to him in some of these cases. He had reported to be worth $40 million, but he's fighting over $5,000 with a bunch of lawsuits. He had claimed to be donating a lot of money to these local charities. But we found no evidence of that. He'd owed $450,000 in tax liens at the time.
One of the things that really jumped out to me that, and I love when fraudsters do this, they make things up that are sort of unprovable. They'll either have some sort of accolade that they were the first person to ever do this, or the only person in the globe to ever eat 18 peanut butter jelly sandwiches in four seconds. And they're unprovable. And what Ponzi schemers will do, or fraudsters will do, is they'll make it that something that is obviously related to what they're trying to sell.
And in this case, what he was saying was that he was the first person to ever be awarded a millionaire residency with full citizenship status by President George H. Bush. That's where he wrote sort of everywhere. He posted this everywhere. And clearly, nobody ever even Googled the term. Because if you Google it, he's the only person that is identified as that.
So basically what he was suggesting, he was an Israeli citizen and he's claiming that George H. Bush "made him," air quotes for those of you guys listening out there, claimed that George H. Bush "made him a first ever millionaire residency citizen." Now there's George Herbert Walker Bush and George W. Bush, but there's no George H. Bush. And everything you would Google relating to millionaire residency was really to him. And nobody ever wrote this sort of anywhere else.
There were several other red flags. He had all these different aliases in one state. He lived in New York for a time, he was known as one thing. And he was living in San Francisco at the time, he was known as something else. Which as an investigator, I know that any records that you're looking up or criminal searches or anything that you're doing is obviously under one person's name. So if you have all of these aliases...It's just fascinating.
Anyway, it turns out, I did this research. I'm convinced this guy is a fraudster. Ultimately, he gets indicted. He spent 20 something years in jail. And some of the interesting things that came out at the trial was he had this private plane. It was a net jet private plane, for lack of a better term. I don't remember the exact details, but he claimed it was his.
And anytime his wife or anybody else that was an investor or somebody that was important was getting onto the plane, I believe he'd have these special napkins made up that had his initials on it. He pretended the plane was his, and it really wasn't his plane. And that was one of the interesting things.
The other thing was he had fake Matisse paintings made. He had an artist create these fake paintings and put them up on the wall, so that when people went into his house, they thought that he had all this stuff. So it was just this fascinating story. The term that was in a lot of the legal filings that he had all the trappings of success. He posted a lot of pictures of himself on the private jets. His wife wrote this ridiculous "How to be a Kosher Billionaire," I think was the name of the book. So they had posed as this extraordinarily wealthy couple, and it turned out to be a whole bunch of lies.
So I became fascinated with story. And once it became public, I started just following it in the news media. And I wrote about it on the blog. And a lot of people came out and reached out to me. And in fact, I think Mouli Cohen was actually released recently, because he emailed me and told me that he had been released. So he was obviously paying attention to my blog, too. So at least I got one reader there.
So it was just one of those fascinating stories when... As an investigator, I'm digging into somebody, and this happens quite often. I'm usually sort of pre-fraud or pre-something breaks out, and I'm convinced to my core that there's something not right. And it ultimately does pan out that way. And you give yourself a little bit of a pat on the back saying, like you know, I could never write a report saying this guy is a fraud, but hopefully this evidence shows that you should be very, very wary.
Leah Wietholter:
Yeah. Well, and I think to me how this relates so well to financial statement fraud too is that, like you mentioned, he claimed all of these things and then you did research to just see, are these claims true or not? I think sometimes whenever you're thinking about a financial statement fraud or something, it's just a little bit further removed. Whenever I think of if an investor's trying to solicit investments or something publicly traded, oh my gosh, how am I going to access enough of their financial records for this to make sense? But you just started looking. Can I validate these claims? I like that.
Brian Wellingham:
Yeah, there's tons of ways to do that. I mean, there's an amazing amount of open source records and public records and deep web searches. And I could call former employees of his, or former people that he worked with, and get a sense about who they are. I get jealous when you guys have access to all these deep records that I could never, ever touch without some sort of authority to do so or somebody gives them to you. And I'm trying to put the pieces together without all those things, trying to understand who the person is. So you may have to get a little creative, sometimes. Creative in totally legal, legitimate ways.
But we were able to figure out that he never owned a plane. He didn't own this house. The Bentleys and the cars that he says he had, he was just leasing them. He didn't own. And none of the things that he talked about, he had $3 billion in value of companies. And it was all BS. I mean, from what we could tell online. And $3 billion is a lot. If he said my company was worth $20 million or $30 million, it would be hard to really dispute, because small private companies, it's very difficult to get any information out there on what kind of revenue they're generating or profits or anything like that.
So if he had played it a little bit cooler... But ultimately guy like this, somebody's going to get pissed off. Somebody's going to file a lawsuit. The government was going after them for taxes. I mean, there's certainly enough red flags. And one of the fascinating things with all this, and I've worked on these cases where I presented a lot of information that shows that hey, you should probably stay away from these people. And they continue to invest in them.
So there's some sort of psychology there too with, oh I've been getting my money and I think he's a good guy, or they really know what they're doing. So there's some psychology there, too. It's a fascinating world. Ponzi schemes are an obsession of mine. Ponzi schemes and catfishing.
Leah Wietholter:
And catfishing, yeah.
So my story today kind of merges a couple topics from both of you. Because it is an employee embezzlement, but this, I don't know. I envision Ponzi scheme guys as these narcissists who think that they can just get away with anything and everything, or that they can charm their way out of things or whatever.
And so in my case, this guy was running a company, and I think that he just got too big for his britches. And instead of just waiting for his payout of when the owners were paid back so that he could get his profit share and things like that, he just started taking it ahead of time. And he had a couple other people in on the scheme, too. Because there were internal controls. And so he needed some collusion. And through different relationships and potentially an affair, then he was able... I'm pretty confident there was an affair going on with the controller.
Because he had to go through the controller to get the money out. But man, this guy stole every which way, expense reimbursements, overpaying his... And he had a very generous salary, he had a profit sharing incentive, all these things. And he was also an accountant. So I think those are really dangerous combinations, when you've got all this power.
And so he really just wanted to look like he had everything, which is hilarious because I mean, a lot of people just don't care either. But he just wanted to look so successful, and it just kept getting bigger and bigger and bigger. And it has been worked by law enforcement and the lost exceeds $5 million over a seven year period. So the reason it fits into this discussion of financial statement fraud is that he was an accountant, and so he knew how this business worked and he also knew that the owners were very sophisticated.
They knew what their numbers should look like, they knew what ratios they wanted to see and all of that. And so there were actual calculations that we found where they were just forcing those ratios or a ratio in the range that was expected, mainly on the p and l. And so then they would put everything else on the balance sheet, or they would offset income that really couldn't be tracked. It was extra income, and so they'd offset it there.
They did end up having to amend quite a few tax returns. But yeah, just using those financial statements. And then what was interesting as well, is that not only were they creating fraudulent financial statements for the owners, but they also needed, you know, at a certain point, somebody steals all the cash available, is what I always say. Somebody steals all the extra cash, they've stolen all the profit, so now they're running out of cash to even run their operations.
And so he got a loan. He was able to get a loan from a bank for the company, a line of credit. Maxed that out. Well then they would have to report every year what their borrowing base was. So then not only were they presenting fraudulent financial statements to the owners, but they were also presenting fraudulent financial statements to the bank. Because they knew what the borrowing base needed to be, so they would just move numbers around to do that. And I think on that one, it was by shipping things early that they weren't actually finished manufacturing, things like that. They'd mess with the timing of things. And he just kind of had his own little empire going and doing all of this until he was discovered.
Clay Glasgow:
You said there was collusion between him and the controller?
Brian Wellingham:
That was my question, too.
Leah Wietholter:
Yeah, there was collusion there. And kind of crazy, because I really think the relationship is why the controller did it. I don't know why they went along, because there was really no financial benefit for the controller.
Brian Wellingham:
She wasn't getting any financial benefit out of it? Wow.
Leah Wietholter:
No. So...
Brian Wellingham:
What's the status of that relationship right now? That's what I want to know.
Leah Wietholter:
So the controller is not how it was found out. But that relationship did end. But she kept processing everything for him. So, some drama for sure. Because he moved on to somebody else.
Clay Glasgow:
She was in too deep at that point, I guess.
Leah Wietholter:
I guess. I don't know. I never got to interview either of them. But yeah, it was pretty crazy. And actually there were a few others involved as well, and the accounting staff was very familiar with what they were having to do. So when I went on site and talked to some of the accounting staff, they were like, oh, let me show you this spreadsheet. And I'm like, oh, this will maybe help us.
But anyway, pretty crazy. And it was just all spent. There were no assets purchased that we found that could recover. I mean, it was just about spending money and ego. But no private planes, no ranches, anything like that. It was just, I don't know, everyday life.
Brian Wellingham:
It takes a special kind of person to spend not much money and not have any assets after that. I mean, what kind of stuff are you spending millions of dollars on?
Leah Wietholter:
I know. It was so wild. I really expected this person to have some monster house or really fancy cars. Nope, it was really modest. So anyway, really fascinating.
Brian Wellingham:
Might be in Bitcoin in the ether somewhere.
Leah Wietholter:
I don't think so. Not this guy.
All right. So Clay, if someone listening wants to get ahold of you, what's the best way to connect?
Clay Glasgow:
I can be reached by phone. My number's direct line is 501-978-8316. And my email address is cglasgow@hogantaylor.com.
Leah Wietholter:
Okay. I'll make sure to put that in the show notes. And what about you, Brian?
Brian Wellingham:
Probably the best way is through my website, diligentiagroup.com, D-I-L-I-G-E-N-T-I-A group.com. I am on every social media platform you can imagine, minus TikTok, I think. But LinkedIn is probably the best way to get in touch with me.
Leah Wietholter:
Okay, great. Well, thank you both for your time.
Clay Glasgow:
Thanks.
Brian Wellingham:
Thanks.
Leah Wietholter:
Thank you for listening to the Investigation Game podcast. If you enjoyed this episode, please leave us a review wherever you listen. The Investigation Game podcast is a production of Workman Forensics in Tulsa, Oklahoma. To learn more about our investigation services and resources, please visit workmanforensics.com. If you have an investigation case story you'd like to share on a future episode, please email us at podcast@workmanforensics.com.