STEVEN INGERSOLL HANDED A $2.6 MILLION DOLLAR CONSTRUCTION CONTRACT TO A MAN HE ADMITTED WAS A "CONVICT": Roy Bradley's Bay County DBA, Lasting Impressions Stamped Colored Concrete, Awarded Whopping Contract From Ingersoll

Roy Bradley, a man whose criminal background Steven Ingersoll acknowledged to former Grand Traverse Academy Superintendent Kaye Mentley, received a $2.6 million dollar construction contract to renovate the Bay City Academy's Madison Arts building.

According to the project's official February 11, 2011 "application for payment", Bradley's daughter Kristy notarized her father's signature on the form requesting a payment from Steven Ingersoll in excess of $400,000. (Click on image to enlarge.)

Bradley was awarded the contract under an expired assumed name (DBA, or "doing business as") revived on December 26, 2008 in Bay County: Lasting Impressions Stamped Colored Concrete.

Michigan state laws control the registration of DBA entities, but the documentation requirements for doing business under an assumed name are usually even less stringent than those for forming LLCs.

In general, an individual or entity wishing to do business under an assumed name needs only to file a certificate of assumed name with the register of deeds in the county where he will be transacting business under the assumed name. Some states may require a filing with the secretary of state or corporations, as well. Additional filings with the state are necessary where the entity doing business under an assumed name is a foreign corporation or LLC.

As a DBA is not an entity at all but rather an assumed name, the individual or entity doing business under an assumed name must pay taxes in accordance with its own filing status. The DBA confers no special income tax status. The LLC, on the other hand, can choose how it wants to be taxed -- either as a sole proprietorship, corporation or partnership. An individual doing business under an assumed name must file taxes as an individual.