---
title: "Key people"
sidebarTitle: "Key people"
description: "Who owns each workstream on the PBI and Rackson sides, and the escalation matrix for when a number doesn't tie."
icon: "users"
---
> **For AI agents:** the complete documentation index is at [llms.txt](/llms.txt). Append `.md` to any page URL for its markdown version.
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](/internal/customers/rackson/weekly-reporting) 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](/internal/customers/rackson/open-items).
## Related
- [Open items and risks](/internal/customers/rackson/open-items) — the full handoff list
- [Close checklist and cadence](/internal/customers/rackson/review-process/close-checklist) — task ownership by workday
- [Onboarding a new reviewer](/internal/customers/rackson/review-process/onboarding-a-reviewer) — the first-90-days path