Key people
Who owns each workstream on the PBI and Rackson sides, and the escalation matrix for when a number doesn't tie.
Knowing who owns each input saves time when a number doesn't tie. Most balance sheet items on this engagement are either fully client-driven (PBI maintains the schedule but doesn't generate the underlying figure) or fully PBI-driven (built from system exports).
Source: Rackson Exec Summary.docx section 2 and Rackson_RRS_RCY_Review_Process.docx sections 2, 33.3, 37, and 47.5.
Responsibilities were actively being transitioned at the time these documents were recorded. Confirm current ownership before relying on any assignment on this page.
PBI team
| Name | Role on Rackson |
|---|---|
| John | Incoming engagement lead. Owns the full close timeline, the prelim review and send, and the automated Excel processes going forward. |
| Jonah Dellasega (departing) | Founder; prior primary relationship owner and final reviewer of balance sheet and P&L until handoff completes. |
| Jeff Timmermeyer (departing) | Prior reviewer. Senior support on sales tax and reconciliation methodology; point person on RCY debt documents and the prepaid reconciliations (14000 / 14600). |
| Maureen | RRS workpapers — period-end inventory (RTI run and post), delivery recon (Loop), prepaid rent, sales/royalty worksheet, and RRS debt tracking (CONA term loan, DDTLs, SWAP). Taking over the GL labor reclass and bonus accrual. |
| Betsy (Martin) | Balance sheet preparer — posts journal entries, sales/cap tax GL posting, consolidated accrued interest schedule, credit card missing-item entries, tips write-off review. RCY workpapers, DHC inventory, and RCY debt accruals (Simmons, Saxonwald). |
| Jessie / Jesse Rivera | Payroll entries and bank reconciliation payment entries during the month. Cross-trained on the delivery service reconciliation file as backup. |
| Cade Kohlmeier | RCY sales tie-out (R365 verification and DSS export) and DHC ending inventory. |
| Chee | Prepaid POS maintenance (14600) and miscellaneous payables (22350). |
| Aaron | Payroll updates — referenced in recurring Rackson/PBI status meetings. |
"Jessie," "Jesse," and "Jessie Rivera" refer to the same person across the source documents. "Marie" appears in the review walkthrough transcript where "Maureen" is meant — an artifact of the recording's auto-transcription.
Rackson team — accounting and finance
| Name | Role |
|---|---|
| Steve Song | CFO. Primary relationship owner on the Rackson side and the recipient of period prelims. |
| Mike Mikos | Controller. Sends debt schedules, bonus adjustment schedule, deferred financing cost schedule, franchise agreement amortization, and utility statements/approvals. |
| Caitlin Aleman | AP and credit cards, GL adjustments for both entities. Sends accrued expense detail, period-end GL adjustment entries, credit card missing-item detail, prepaid and accrued real estate tax schedules; monitors security deposits. |
| Chee Li | Balance sheet and P&L items. |
| Chad Gentry | FP&A. Prelim report recipient. |
| Dana Nato / Noto | IT and data. Contact for unapproved R365 DSS rows. |
| Erica Dwyer | Increasingly the source for utility statement screenshots; confirms weekly ACH totals. |
| Chris Johnson | Prelim package recipient; AmEx cardholder (card x61007). |
| Caleb | Monitors vendors under active payment negotiation — check here before treating AP aging as an error. |
| Karen | Client bookkeeper. Runs the weekly deposit verification mid-week, tying POS deposits to bank and GL. |
The review walkthrough refers to a "Steve" who is the new COO driving the inventory count-scope expansion. The transition summary names Steve Song as CFO. Confirm whether these are the same person before routing a question.
Rackson team — operations
Relevant to the weekly reporting services rather than the close.
| Name | Role |
|---|---|
| Alisa (departed) | Prior internal owner of inventory, attainment reporting, prime cost reporting, and Vena administration before those workstreams moved to PBI. Best contact for history and context. |
| Edwin and Dana | Partner with PBI on inventory count frequency validation — which items are counted versus carried forward. |
| Digna and Sandy | Area coaches who consume store-level food and labor variance data for coaching conversations. |
| Mike and Camila | Their bonus calculators depend on the exact formatting of the attainment report output. Do not change the layout without checking with them first. |
Who to contact when
| Topic | First contact | Escalation |
|---|---|---|
| Debt schedules, bonus schedule, financing/franchise amortization, utility approvals | Mike (client) | Jonah / John |
| Accrued expenses, GL adjustments, credit card missing items, real estate tax schedules, security deposits | Caitlin (client) | Jonah / John |
| Inventory count-scope changes | Steve (client) | Jonah / John |
| Aged AP and vendor payment negotiations | Caleb (client) | Jonah / John |
| Weekly deposit verification | Karen (client) | Jonah / John |
| Unapproved R365 DSS rows | Dana Noto (client) | Betsy |
| Delivery service file preparation | Maureen (PBI); Jessie backup | Jonah / John |
| Balance sheet preparation and posting | Betsy (PBI) | Jonah / John |
| Reconciliation methodology and file structure | Jeff (PBI) | Jonah |
| Anything not resolved above | John (PBI, lead reviewer) | Jonah |
Direction of travel on roles
- The stated long-term model is that Maureen (and Jessie as needed) become the primary preparers, with Jonah and John in an oversight and reviewer role rather than preparing.
- Betsy is not fully utilized day to day but has deep historical knowledge of Rackson, including having previously booked in-house maintenance herself. Treat her as the resource when a preparer hits a knowledge gap or a time crunch.
- A first solo close may reasonably run a day longer than a steady-state close. That was explicitly accepted — the goal is a low-stress transition, not a rigid deadline on the first attempt.
Handoff actions
Send the warm handoff to Steve Song, Mike Mikos, Caitlin Aleman, and Dana Nato introducing John as the new lead. Steve in particular is a high-touch CFO relationship and will notice if this isn't done proactively.
Also unresolved: whether Jeff's involvement in RCY debt documents continues post-departure or whether Betsy fully absorbs it, and the written split of ownership between Maureen and Betsy — the two-entity structure creates a coordination risk if responsibilities are only understood informally. Both are tracked on Open items and risks.
Related
- Open items and risks — the full handoff list
- Close checklist and cadence — task ownership by workday
- Onboarding a new reviewer — the first-90-days path