Chapter 11 - The Company with No Employees
Briarstone Events & Consulting occupied a suite in a modern office building outside Stamford.
At least, that was what its website suggested.
The homepage featured photographs of glass conference rooms, elegant corporate receptions, and a smiling team of professionals.
But when the forensic accountant hired by Graham visited the address, he found a small mailbox center.
No employees.
No conference rooms.
No evidence of the extensive consulting operations described in the foundation invoices.
The discovery didn't prove fraud by itself.
Many legitimate consulting businesses operate remotely.
But the absence of ordinary business records became more significant when compared with the payment history.
In eighteen months, Briarstone had received more than $1.4 million from organizations connected to the Hearthlight Children's Foundation.
Some payments were for gala planning.
Others for construction project coordination.
Several were described as strategic administration.
The supporting work products were sparse.
And the ownership records raised another question.
The registered managing member was Elliot Vale.
Vivienne's younger brother.
Graham stared at the report.
“Elliot?”
The accountant, Mara Feld, nodded.
“Yes.”
Graham leaned back.
Elliot was forty-one, charming, and perpetually involved in businesses that never seemed to survive long enough to become profitable.
He had sold imported furniture.
Managed boutique events.
Promoted private investment opportunities.
And once persuaded Graham to invest in a restaurant that closed before its first anniversary.
Graham had refused to lend him money afterward.
Vivienne called him ungenerous.
Now Elliot's company was receiving substantial payments from a charity his wife controlled.
“Was the relationship disclosed?” Graham asked.
Mara opened another document.
“Not in the materials we've reviewed.”
Graham felt anger rising.
“How much money went to him?”
“We're still tracing the payments. The total amount received by Briarstone isn't necessarily the amount Elliot personally benefited from.”
Graham nodded.
“Understood.”
Mara continued.
“Some payments were followed by transfers to other entities. We're reviewing those relationships.”
“Which entities?”
She hesitated.
“One appears connected to a private property holding company.”
Graham frowned.
“What property?”
“An apartment in Manhattan.”
He stared.
Vivienne had mentioned that Elliot was staying at a friend's apartment.
She hadn't mentioned that a company receiving charity money had any connection to it.
Graham looked at Mara.
“Keep going.”
She nodded.
“We will.”
That evening, Elliot Vale arrived at the Whitlock mansion unexpectedly.
He wore a blue sport coat and carried a bottle of expensive whiskey.
Graham met him in the foyer.
“Elliot.”
His brother-in-law smiled.
“Graham. Heard you've been having one hell of a week.”
Graham didn't smile.
“What do you want?”
Elliot looked offended.
“Can't a man visit his sister?”
“She isn't here.”
Elliot hesitated.
“Oh.”
Graham studied him.
“Is that a problem?”
“No.”
“Then perhaps you can answer a question.”
Elliot laughed nervously.
“Depends on the question.”
“What's Briarstone Events & Consulting?”
Elliot's smile faded.
“It's my business.”
“What does it do?”
“Consulting. Events. Project management.”
“For Hearthlight?”
“Among other clients.”
Graham folded his arms.
“How many employees?”
Elliot shifted.
“Contractors, mostly.”
“How many?”
“Graham, what's this about?”
“I'm reviewing the foundation's expenditures.”
Elliot looked toward the staircase.
“I should probably speak to Vivienne before discussing client matters.”
Graham nodded.
“That's interesting.”
“What is?”
“That you think my wife should decide whether you can explain payments from a charity.”
Elliot's jaw tightened.
“You're making this sound ugly.”
Graham looked at him.
“Then help me make it less ugly.”
Elliot said nothing.
Graham continued.
“Show me the contracts, invoices, and evidence of work performed.”
“I'll have my people send everything.”
“Who are your people?”
Elliot stared.
For a moment, the silence became almost comical.
Then he laughed.
“Come on, Graham. Don't do this.”
“Do what?”
“Treat me like some criminal because I don't have a giant office and six assistants.”
Graham took a slow breath.
“I'm not interested in your office. I'm interested in what Hearthlight paid for.”
Elliot looked away.
The bottle of whiskey remained between them.
A gift nobody wanted.
Finally, Elliot said, “You should talk to Vivienne.”
Graham nodded.
“I will.”
Elliot left without opening the bottle.
Graham watched his car disappear down the driveway.
Then he returned to his study.
A message waited from Mara Feld.
The accountant had found an additional series of transfers.
Briarstone had paid a company named Meridian Household Services for purported administrative support.
Meridian's contact address was associated with an employee of the Whitlock estate.
Graham frowned.
He recognized the name.
Oliver Grant.
His chief of staff.
Graham stared at the screen.
For years, he'd believed the people around him worked together because they were loyal to the family.
May you like
Now he wondered whether some of them had been loyal to a different arrangement entirely.
And whether Clara Bennett had become dangerous simply because she wasn't part of it.
