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FILED
06-10-2022
Clerk of Court
Shawano County, WI
STATE OF WISCONSIN CIRCUIT COURT SHAWANO COUNTY 2022CV000079

In re:

ANNIE’S CAMPGROUND LLC, Case No.: 22-CV-079

Debtor.

RECEIVER’S FIRST INTERIM REPORT

Seth E. Dizard (the “Receiver”), the Court-appointed receiver of Annie’s Campground

LLC (“Annie’s Campground”), through his counsel, O’Neil, Cannon, Hollman, DeJong & Laing

S.C., submits this First Interim Report to inform the Court and the parties of the status of this

receivership proceeding, including the condition of the campground and actions the Receiver has

taken since his appointment.

Background and Appointment of the Receiver

1. Annie’s Campground, a delinquent Wisconsin limited liability company, operates

a campground, bar, and restaurant located at W12505 Roosevelt Road, Gresham, Wisconsin

54128.

2. The campground offers seasonal and year-round accommodations. Campers may

rent campsites and cabins located on the campground premises. Furthermore, the campground

offers numerous services and amenities, including swimming and fishing ponds, shower and

restroom facilities, playgrounds, boat and golf cart rental, and a bar and restaurant.

3. Annie’s Campground is owned by Ann Marie Retzlaff, who is currently

incarcerated on multiple charges for disorderly conduct and bail jumping.

4. On May 5, 2022, Bank First petitioned the Court for the appointment of a receiver

of Annie’s Campground pursuant to Chapter 128 of the Wisconsin Statutes. Doc. No. 2.
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5. According to the petition, Annie’s Campground is in default under the terms of its

loan documents with Bank First, which are secured by a properly perfected, first priority lien on

all of Annie’s Campground’s assets. Id. ¶¶ 9–21. As of around April 25, 2022, Annie’s

Campground owed Bank First a total of $1,458,394.73, exclusive of attorneys’ fees and costs of

collection. Id. ¶¶ 31–32. Bank First argued that Annie’s Campground is insolvent or in imminent

danger of insolvency and was concerned about the operation of the campground due to Ms.

Retzlaff’s incarceration and hostile encounters with police and government officials. Id. ¶¶ 25–27.

6. On May 25, 2022, the Court appointed the Receiver as the Wis. Stat. Chapter 128

receiver of Annie’s Campground. Doc. No. 16.

7. That same day, the Court entered a Case Management Order authorizing the

Receiver to operate the business until the Receiver could determine whether Annie’s

Campground’s assets could be sold as a going concern. Id. ¶ 4. Furthermore, it authorized the

Receiver to retain consultants and other professionals for the purpose of overseeing the

campground’s operations and assisting the Receiver in negotiating the sale of Annie’s

Campground’s assets. Id. ¶ 2.

Professionals

8. Pursuant to the Case Management Order, the Receiver has retained the following

professionals:

 O’Neil, Cannon, Hollman, DeJong & Laing, S.C. as counsel for the Receiver for the

purposes of handling various legal matters affecting these proceedings;

 Gregory Fritsch of Fritsch Consulting, LLC as business consultant for the Receiver for

the purposes of overseeing the day-to-day operations of the business and assisting with

the sale of Annie’s Campground’s assets; and

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 KerberRose to provide payroll and tax services, perform bookkeeping, and create the

2020–2022 year-to-date financial statements.

9. The Receiver has retained these professionals at their customary hourly rates to be

paid as an administrative expense in these proceedings.

Condition of Campground

10. Upon his appointment, the Receiver discovered the campground had deferred

maintenance and was unprepared for the upcoming peak season of camping. The grass had not

been mowed and the premises was overgrown with weeds. The swimming ponds on the premises

had not been treated. Only one of the twelve cabins was suitable to rent, and two of the cabins

were being occupied by squatters. Internet and phone services had been terminated due to

nonpayment. Likewise, the main utilities meter had been disconnected for nonpayment. The camp

store and bar were jam-packed with trash and other junk, and the kitchen equipment in the

restaurant had not been properly shut down last fall. Moreover, the campground had a limited

number of staff to assist with operations. In short, the campground presented a health and safety

risk to campers and visitors.

11. Furthermore, within days of the Receiver’s appointment, the Wisconsin

Department and Revenue and the Wisconsin Department of Agriculture, Trade, and Consumer

Protection (DATCP) both visited the campground and were ready for various reasons to shut down

operations.

12. The Department of Revenue informed Mr. Fritsch that Annie’s Campground had

canceled its Wisconsin seller’s permit in January 2022, which was required for the campground to

operate. Due to the receivership, the Receiver has been given an extension of time and is in the

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process of reactivating the seller’s permit under the Receiver’s name. If the Receiver had not been

appointed, the campground would have had to immediately cease operations.

13. Furthermore, DATP informed Mr. Fritsch that Annie’s Campground had failed the

last three inspections related to its campground license due to numerous violations. DATCP was

scheduled to perform a follow-up inspection on June 1, 2022. Based on the condition of the

campground and noncompliance issues, Mr. Fritsch was informed that, if the Receiver had not

been appointed, Annie’s Campground would have failed the inspection for the fourth time and

would have been required to immediately cease operations. Therefore, the campground would

have been shut down and all campers forced to leave the premises. Due to the receivership, DATCP

has allowed the Receiver additional time to remedy the violations and continue operations. The

Receiver is working diligently to remedy these violations so that Annie’s Campground can pass

the next inspection.

14. Additionally, Annie’s Campground’s alcohol beverage license for the campground

bar expires on June 30, 2022, and would not have been renewed because Annie’s Campground

had failed to pay personal property and real estate taxes for 2020 and 2021. The Town of Seneca

informed Mr. Fritsch that if the license lapsed, Annie’s Campground would be unable to renew or

obtain a new license. The Receiver paid the past-due taxes in the amount of over $25,000 and has

applied to renew Annie’s Campground’s alcohol beverage license. The Receiver has been advised

that the renewal is pending approval.

Services Performed

15. In the two weeks since his appointment, the Receiver and Mr. Fritsch have worked

diligently to stabilize operations and work with various government agencies to start addressing

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the numerous issues affecting the operations and safety of the campground. For example, the

Receiver and Mr. Fritsch have performed the following services for the benefit of the estate:

a. The permits for the ponds on the campground expire June 30, 2022. None of the current

staff are certified to work with the chemicals needed to treat the ponds. Therefore, the

Receiver retained a vendor to maintain and treat the ponds.

b. Past-due invoices for internet and phone service were paid and service was restored to

the campground.

c. The main utilities meter was reconnected, and utilities restored to the campground.

d. The campground license expires June 30, 2022. The Receiver requested and received

a 30-day extension until July 30, 2022, and is in the process of remedying the numerous

violations in order to pass DATCP’s inspection.

e. Past-due personal property taxes for 2020 and 2021 were paid to the Town of Seneca.

f. Past-due real estate taxes for 2020 and 2021 were paid to Shawano County.

g. Various tax accounts with the Department of Revenue, including accounts for

withholding tax, sales and use tax, and business tax registration, had been closed for

inactivity. These accounts have now been reactivated.

h. Annie’s Campground’s alcohol beverage license expires June 30, 2022. The Receiver

applied to renew its alcohol beverage license and has been advised the renewal is

pending approval.

i. Annie’s Campground canceled its Wisconsin seller’s permit in January 2022. The

Receiver has started the process of renewing a seller’s permit in the Receiver’s name

with the Wisconsin Department of Revenue.

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Open Issues

16. The Receiver has identified a number of open issues that still need to be resolved

or are being investigated.

17. The owner of Annie’s Campground, Ann Marie Retzlaff, has occupied a cabin on

the premises, which is an asset of Annie’s Campground. Due to Ms. Retzlaff’s incarceration, the

cabin is currently unoccupied. The cabin is in serious disrepair and has deferred maintenance. The

building is not inhabitable.

18. Annie’s Campground has not filed federal and state income tax returns since

December 31, 2019. There are no books and records for the business and no financial statements

have been prepared.

19. Initial appearances suggest the owner of Annie’s Campground may have been

retaining funds belonging to the business. There are no cash receipts and there are reports that

some campers paid season fees with cash and checks written out to the owner personally. The

Receiver is still investigating these potential claims.

Notice to Creditors

20. The Receiver is required to promptly give notice of the receivership and deadline

to file claims to all creditors of Annie’s Campground. See Wis. Stat. § 128.14. To ensure all

creditors receive notice, Annie’s Campground was ordered to turn over its books and records and

file a verified list of creditors by June 6, 2022. Doc. No. 16 § 6; see also Wis. Stat. § 128.13. As

explained above, there are no books and records of the business. Furthermore, although Ms.

Retzlaff provided a list of some of Annie’s Campground’s creditors, see Doc. No. 27 at 6, the

Receiver does not believe this is a complete, accurate list of all creditors and the amounts owed.

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21. Consequentially, Mr. Fritsch is compiling a list of creditors as invoices and

communications are received. The Receiver will publish notice of the receivership in Shawano

County but will wait to mail notice to creditors until a complete list can be compiled. At that time,

the Receiver will seek an extension of time for creditors to file proofs of claim.

Conclusion

22. The appointment of a receiver of Annie’s Campground came not a moment too

soon. Within days of the Receiver’s appointment, two different state agencies were prepared to

shut down the campground for separate reasons. Due to the receivership, these agencies have

granted the Receiver extensions to remedy the noncompliance issues while continuing to operate.

Accordingly, in a short period of time, the Receiver and Mr. Fritsch have stabilized operations,

remedied numerous violations that affect the health and safety of the campground, and prepared

the campground for the summer season of camping. Seasonal campers have been cooperative and

excited about the work being performed on the campground. As a result, the Receiver expects an

increase in seasonal campers and, in turn, an increase in short-term revenue. The Receiver will

continue to periodically update the court regarding the status of this receivership and will let the

Court know of any significant changes or corrections to this report.

Dated: June 10, 2022

O’NEIL, CANNON, HOLLMAN, DEJONG

Electronically signed by Seth E. Dizard

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P.O. Address:
111 East Wisconsin Avenue, Suite 1400
Milwaukee, Wisconsin 53202
(414) 276-5000