[sheet: Property Audit Matrix]

[sheet: Property Audit Matrix]
Priority Rank | Property Name | Property Address | Market Area | Ownership | Room Count | Total Employees | Hourly (Non-Exempt) Employees | Hourly % of Total | Property HR Manager | Property General Manager | Key Job Codes | Tipped Roles Present | Lead/Senior Roles Classified Exempt at Issue | Luminos TimeTrack Active | Auto-Deduction Rule AR-MEAL-030 Applied | Litigation Hold Custodians at Property | Notes / Special Considerations
1 | Verimark Regency Tampa | 1200 North Westshore Boulevard, Tampa, FL 33607 | Tampa Bay | VHG Direct | 320 | 410 | 295 | 71.95% | Laura M. Quelibo | Grant W. Haverford | Front Desk Associate, Housekeeping, Food & Beverage Server, Concierge, Maintenance Tech, Banquet Staff, Lead Front Desk, Senior Housekeeping | Yes | Yes | Yes | Yes | 3 | Claimant Daniela M. Serrano (EMP ID: VHG-EMP-20220314-5587) employed here Mar. 14, 2022 – Aug. 22, 2025; highest priority — origin of demand; front-desk and concierge roles participate in tip pool
2 | Verimark Grand Orlando | 8750 International Drive, Orlando, FL 32819 | Orlando | VHG Direct | 485 | 580 | 420 | 72.41% | Simone R. Delacroix | Keith A. Pemberton | Front Desk Associate, Housekeeping, Food & Beverage Server, Concierge, Maintenance Tech, Banquet Staff, Pool Attendant, Lead Housekeeping, Senior F&B | Yes | Yes | Yes | Yes | 4 | Largest property by room count and employee headcount; multiple departments with lead/senior roles classified as exempt
3 | Verimark Resort & Spa Boca Raton | 2600 North Ocean Boulevard, Boca Raton, FL 33431 | South Florida | VHG Direct | 390 | 470 | 340 | 72.34% | Angela F. Whitmore | Derek J. Castellano | Front Desk Associate, Spa Attendant, Housekeeping, Food & Beverage Server, Concierge, Maintenance Tech, Banquet Staff, Lead Spa Attendant, Senior Front Desk | Yes | Yes | Yes | Yes | 3 | Spa operations include additional pre-/post-shift prep; tipped roles include spa attendants and concierge
4 | Verimark Oceanview Fort Lauderdale | 3030 Holiday Drive, Fort Lauderdale, FL 33316 | South Florida | VHG Direct | 305 | 365 | 265 | 72.60% | Tyrone K. Bridges | Vanessa L. Gutierrez | Front Desk Associate, Housekeeping, Food & Beverage Server, Concierge, Maintenance Tech, Banquet Staff, Lead F&B, Senior Maintenance | Yes | Yes | Yes | Yes | 3 | Beach-service roles may involve additional donning/doffing time for uniforms and safety gear
5 | Verimark Bayfront St. Petersburg | 100 First Avenue South, St. Petersburg, FL 33701 | Tampa Bay | VHG Direct | 275 | 340 | 245 | 72.06% | Roberta C. Nagle | Trent P. Holloway | Front Desk Associate, Housekeeping, Food & Beverage Server, Concierge, Maintenance Tech, Banquet Staff, Lead Housekeeping | Yes | Yes | Yes | Yes | 3 | Banquet operations drive significant overtime during peak convention season
6 | Verimark Shores Clearwater | 455 Mandalay Avenue, Clearwater Beach, FL 33767 | Tampa Bay | Palomar Realty Partners LLC (managed by VHG under HMA-2021-0601-PC) | 210 | 260 | 190 | 73.08% | Iris D. Salazar | Miles J. Worthington | Front Desk Associate, Housekeeping, Food & Beverage Server, Concierge, Maintenance Tech, Pool Attendant, Lead Front Desk | Yes | Yes | Yes | Yes | 3 | Third-party owned by Palomar Realty Partners LLC (Managing Member: Ricardo E. Montalvo); joint-employer exposure analysis required; HMA dated June 1, 2021; VHG employs all on-site staff directly
7 | Verimark Key West Collection | 1500 Reynolds Street, Key West, FL 33040 | South Florida | VHG Direct | 150 | 195 | 140 | 71.79% | Nolan T. Reeves | Camilla S. Fontaine | Front Desk Associate, Housekeeping, Food & Beverage Server, Concierge, Maintenance Tech, Lead Concierge | Yes | Yes | Yes | Yes | 2 | Smallest property; remote location may present logistical challenges for on-site audit; higher proportion of tipped concierge roles
TOTALS | 2135 | 2620 | 1895 | 72.33% | 21 | Remaining 2 custodians of 23 total are corporate-level (Carla S. Whitfield, VP HR; Malik P. Jefferson, Corp. IT Administrator); Enrique J. Fuentes and Devin K. Arroyo captured at HQ level
[sheet: Audit Priority Rationale]
Priority Rank | Property Name | Rationale for Priority Ranking | Key Risk Factors | Estimated Audit Hours — On-Site | Estimated Audit Hours — Document Review | Target Audit Start Date | Status
1 | Verimark Regency Tampa | Origin property for claimant Daniela M. Serrano; all five categories of alleged violations directly implicated; demand letter specifically references this property; proximity to VHG HQ facilitates access to records and personnel | Named claimant employed here (Mar. 2022–Aug. 2025); front-desk tip-pool practices; lead/senior role exemption classifications; auto-deduction rule AR-MEAL-030 in effect; pre-/post-shift donning/doffing and system boot-up allegations | 40 | 60 | Feb. 17, 2026 | Pending — data collection in progress
2 | Verimark Grand Orlando | Largest property by headcount (580 total / 420 hourly); greatest absolute exposure; multiple departments with exempt-classified lead/senior roles; high-volume banquet and food & beverage operations generate significant overtime | Highest employee count; multiple exempt-classification questions; large overtime population; tipped F&B roles | 50 | 75 | Feb. 24, 2026 | Pending — data collection in progress
3 | Verimark Resort & Spa Boca Raton | Second-largest property; spa operations introduce additional job codes and pre-/post-shift issues (spa setup, equipment preparation); tipped spa attendant roles require tip-credit compliance analysis | Spa-specific donning/doffing and pre-shift prep; tipped spa attendants; lead spa attendant exemption classification | 45 | 65 | Mar. 3, 2026 | Pending
4 | Verimark Oceanview Fort Lauderdale | Mid-size property; beach-service operations present unique uniform and safety-gear donning/doffing issues; potential for elevated pre-/post-shift time claims | Beach-service uniform/safety gear donning-doffing; lead F&B and senior maintenance exemption classifications | 35 | 50 | Mar. 10, 2026 | Pending
5 | Verimark Bayfront St. Petersburg | Mid-size property in Tampa Bay market; banquet operations drive seasonal overtime spikes; proximity to Tampa HQ allows efficient scheduling with Regency Tampa audit | Seasonal overtime patterns in banquet operations; lead housekeeping exemption classification | 35 | 50 | Mar. 17, 2026 | Pending
6 | Verimark Shores Clearwater | Third-party owned property (Palomar Realty Partners LLC); joint-employer exposure analysis required under FLSA economic-reality test; Hotel Management Agreement (HMA-2021-0601-PC) must be reviewed for allocation of liability and indemnification provisions; common interest agreement with Palomar under consideration | Joint-employer liability with Palomar Realty Partners LLC; HMA provisions on employee management and wage compliance; potential indemnification obligations; additional privilege considerations (common interest agreement) | 40 | 55 | Mar. 24, 2026 | Pending — joint-employer analysis and common interest agreement in progress
7 | Verimark Key West Collection | Smallest property; remote island location presents logistical challenges for on-site review; higher proportion of tipped concierge roles warrants focused tip-credit analysis; lower absolute exposure due to small headcount | Remote location; concentrated tipped concierge workforce; lead concierge exemption classification | 25 | 35 | Mar. 31, 2026 | Pending
TOTALS | 270 | 390
[sheet: Key Job Codes Reference]
Job Code ID | Job Title | FLSA Status — Current Classification | Tipped Role | Overtime Allegation Applicable | Auto Meal-Break Deduction Applicable | Pre-/Post-Shift Off-the-Clock Applicable | Tipped Minimum Wage Allegation Applicable | Exempt Misclassification Allegation Applicable | Properties Where Role Exists | Approximate Headcount Across 7 Properties | Average Hourly Rate | Notes
JC-1010 | Front Desk Associate | Non-Exempt — Hourly | Yes (tip pool) | Yes | Yes | Yes (computer boot-up, shift-handover briefings) | Yes | No | All 7 properties | 310 | $15.75 | Claimant Daniela M. Serrano held this role; participates in tip pool at applicable properties; pre-shift computer boot-up and post-shift handover briefings alleged at 15–25 min/shift
JC-1020 | Housekeeping | Non-Exempt — Hourly | No | Yes | Yes | Yes (uniform donning/doffing, cart preparation) | No | No | All 7 properties | 420 | $14.50 | Largest single job-code population; uniform donning/doffing and cart setup are key pre-/post-shift allegations
JC-1030 | Food & Beverage Server | Non-Exempt — Hourly | Yes | Yes | Yes | Yes (station setup/breakdown) | Yes | No | All 7 properties | 280 | $10.98 (tipped rate) + tips | Paid at Florida tipped minimum wage ($10.98/hr with $3.02 tip credit); tip-credit compliance critical
JC-1040 | Concierge | Non-Exempt — Hourly | Yes (tip pool) | Yes | Yes | Yes (system login, briefing) | Yes | No | All 7 properties | 95 | $16.25 | Participates in tip pool; tip-credit analysis required under Art. X, § 24, Fla. Const.
JC-1050 | Maintenance Technician | Non-Exempt — Hourly | No | Yes | Yes | Yes (tool/equipment checkout, safety briefing) | No | No | All 7 properties | 145 | $18.25 | Higher hourly rate increases overtime exposure; pre-shift safety briefings and equipment checkout alleged
JC-1060 | Banquet Staff | Non-Exempt — Hourly | Yes | Yes | Yes | Yes (event setup/breakdown) | Yes | No | Regency Tampa, Grand Orlando, Resort & Spa Boca Raton, Oceanview Fort Lauderdale, Bayfront St. Petersburg | 190 | $14.00 | Seasonal overtime spikes during event/convention periods; may receive service charges — determination of whether service charges qualify as tips is critical
JC-1070 | Pool Attendant | Non-Exempt — Hourly | No | Yes | Yes | Yes (pool area setup/chemical checks) | No | No | Grand Orlando, Shores Clearwater | 45 | $14.50 | Pre-shift chemical-level checks may constitute compensable time
JC-1080 | Spa Attendant | Non-Exempt — Hourly | Yes | Yes | Yes | Yes (room setup, equipment sanitization) | Yes | No | Resort & Spa Boca Raton | 50 | $15.00 | Tip-credit analysis required; significant pre-/post-shift room and equipment preparation
JC-2010 | Lead Front Desk | Exempt — Administrative (at issue) | Yes (tip pool) | N/A — classified exempt | N/A — classified exempt | N/A — classified exempt | Yes (if reclassified) | Yes — misclassification alleged | Regency Tampa, Grand Orlando, Shores Clearwater | 18 | $22.50 (hourly equivalent if reclassified) | Currently classified as exempt under FLSA administrative exemption (29 C.F.R. § 541.200); demand alleges willful misclassification; duties-test analysis required
JC-2020 | Senior Housekeeping | Exempt — Administrative (at issue) | No | N/A — classified exempt | N/A — classified exempt | N/A — classified exempt | No | Yes — misclassification alleged | Regency Tampa, Grand Orlando | 12 | $21.00 (hourly equivalent if reclassified) | Exempt classification under review; primarily supervisory duties but also performs housekeeping work — may fail duties test
JC-2030 | Lead Concierge | Exempt — Administrative (at issue) | Yes (tip pool) | N/A — classified exempt | N/A — classified exempt | N/A — classified exempt | Yes (if reclassified) | Yes — misclassification alleged | Key West Collection | 5 | $23.00 (hourly equivalent if reclassified) | Small headcount but high tip-pool participation; reclassification risk
JC-2040 | Senior F&B | Exempt — Administrative (at issue) | Yes | N/A — classified exempt | N/A — classified exempt | N/A — classified exempt | Yes (if reclassified) | Yes — misclassification alleged | Grand Orlando | 8 | $21.50 (hourly equivalent if reclassified) | Oversees F&B service team; split between supervisory and direct service duties
JC-2050 | Lead F&B | Exempt — Administrative (at issue) | Yes | N/A — classified exempt | N/A — classified exempt | N/A — classified exempt | Yes (if reclassified) | Yes — misclassification alleged | Oceanview Fort Lauderdale | 6 | $22.00 (hourly equivalent if reclassified) | Similar to Senior F&B; duties-test analysis needed
JC-2060 | Senior Maintenance | Exempt — Administrative (at issue) | No | N/A — classified exempt | N/A — classified exempt | N/A — classified exempt | No | Yes — misclassification alleged | Oceanview Fort Lauderdale | 4 | $24.00 (hourly equivalent if reclassified) | Higher hourly equivalent; technical supervisory role — may have stronger exemption defense
JC-2070 | Lead Spa Attendant | Exempt — Administrative (at issue) | Yes | N/A — classified exempt | N/A — classified exempt | N/A — classified exempt | Yes (if reclassified) | Yes — misclassification alleged | Resort & Spa Boca Raton | 4 | $22.00 (hourly equivalent if reclassified) | Spa-specific lead role; performs both supervisory and direct service duties
JC-2080 | Lead Housekeeping | Exempt — Administrative (at issue) | No | N/A — classified exempt | N/A — classified exempt | N/A — classified exempt | No | Yes — misclassification alleged | Bayfront St. Petersburg | 5 | $20.50 (hourly equivalent if reclassified) | Housekeeping supervisory role; duties overlap with Senior Housekeeping classification
TOTALS / SUMMARY | 1597 | Non-exempt hourly subtotal: 1,535; Exempt-at-issue lead/senior subtotal: 62; Combined total if all reclassified: 1,597; Total hourly employees across 7 properties per payroll: 1,895 (includes additional non-exempt roles not separately coded above)
[sheet: Wage Rate Summary]
Rate Description | Amount | Effective Date | Legal Basis / Source | Notes
Florida Minimum Wage | $14.00/hour | September 30, 2025 | Art. X, § 24, Florida Constitution | Controls over FLSA federal minimum wage ($7.25/hour)
Florida Tipped-Employee Minimum Wage | $10.98/hour | September 30, 2025 | Art. X, § 24, Florida Constitution ($14.00 − $3.02 tip credit) | Applicable to front-desk associates, concierge, F&B servers, spa attendants, and banquet staff participating in tip pools
FLSA Federal Minimum Wage | $7.25/hour | July 24, 2009 | 29 U.S.C. § 206(a)(1) | Superseded by Florida rate for all VHG properties
Blended Average Hourly Rate (Affected Workers) | $16.50/hour | N/A — C&H preliminary estimate | Calderwood & Harkness analysis based on VHG payroll data | Weighted average across all non-exempt job codes at the 7 at-issue properties
Overtime Rate (1.5x of Blended Average) | $24.75/hour | N/A | 29 U.S.C. § 207(a) | $16.50 × 1.5 = $24.75; overtime premium = $8.25/hour
Overtime Premium (Incremental) | $8.25/hour | N/A | 29 U.S.C. § 207(a) | $24.75 − $16.50 = $8.25; used in Scenario A exposure calculation
Average Weekly Hours (Affected Workers) | 42.5 hours | N/A — C&H preliminary estimate | Calderwood & Harkness analysis | Average across affected non-exempt employees; implies 2.5 hours/week overtime
Alleged Unpaid Pre-/Post-Shift Time (Midpoint) | 1.667 hours/week (20 min/shift × 5 shifts) | N/A | Per GLO demand letter allegations | Range: 15–25 min/shift; midpoint 20 min used for modeling
Alleged Meal-Break Auto-Deduction Error | 2.5 hours/week (30 min/shift × 5 shifts) | N/A | Per GLO demand letter; Luminos TimeTrack rule AR-MEAL-030 | 30-minute auto-deduction for shifts ≥ 6 hours; employees allegedly required to remain on-call during meal periods
[sheet: Data Systems & Contacts]
System / Data Source | Account / System ID | Vendor / Operator | Key Contact Name | Key Contact Title | Contact Email/Phone | Data Types Available | Date Range of Data | Notes
Luminos TimeTrack (Timekeeping/Payroll) | LTT-VHG-2022-0041 | Luminos Payroll Solutions Inc. | Shannon D. Prewitt | Senior Account Manager | 3300 Peachtree Road NE, Suite 800, Atlanta, GA 30326 | Time-punch records, auto-deduction configurations (incl. rule AR-MEAL-030), payroll registers, wage statements, system-audit logs, overtime-calculation algorithms | January 1, 2022 – present | VHG transitioned payroll to Luminos on Jan. 1, 2022; data preservation request transmitted Feb. 6, 2026; auto-deduction rule AR-MEAL-030 (30-min deduct for shifts ≥ 6 hrs) is central to meal-break allegations
VHG Employee Handbook | v.7.2, effective January 1, 2025 | VHG (internal) | Carla S. Whitfield | Vice President, Human Resources | 2400 Bayshore Boulevard, Suite 1100, Tampa, FL 33629 | Meal-break policies, overtime authorization procedures, uniform/donning-doffing procedures, tip-pool policies, employee classification guidelines | Current version eff. Jan. 1, 2025; prior versions also requested | Request for current and all historical versions submitted to C. Whitfield on Feb. 4, 2026
VHG HRIS / Corporate IT Systems | N/A | VHG (internal) | Malik P. Jefferson | Corporate IT Administrator | 2400 Bayshore Boulevard, Suite 1100, Tampa, FL 33629 | Employee records, job descriptions, exemption classification documentation, email archives, electronic scheduling records | January 2021 – present (covering longest applicable statute of limitations — 5-year Florida minimum wage) | Custodian identified in litigation hold; responsible for email preservation and HRIS data exports
VHG Payroll & Workforce Compliance Records | N/A | VHG (internal) | Enrique J. Fuentes | Director, Payroll & Workforce Compliance | 2400 Bayshore Boulevard, Suite 1100, Tampa, FL 33629 | Payroll registers, wage statements, tip-pool records, time-rounding policies, internal audit reports, scheduling records | January 2021 – present | Data collection request transmitted Feb. 3, 2026; primary internal point of contact for payroll data
Hargrove Kessler & Co. LLP (Independent Auditors) | N/A | Hargrove Kessler & Co. LLP | Nathaniel R. Webb, CPA | Engagement Partner | 200 South Orange Avenue, Suite 1600, Orlando, FL 32801 | FY 2025 audit workpapers related to payroll accruals and wage-and-hour contingency disclosures (if any) | FY 2025 | Coordination may be required for audit-related inquiries; VHG independent auditors