Janet Lim-Napoles’ business empire is intricately linked with the bogus nongovernment organizations (NGOs) that her former employees, Benhur Luy and Merlina P. Suñas, claim were used to steal P10 billion in state funds in schemes involving ghost projects, senators, House representatives, Cabinet secretaries and other top government officials.
This is based on the incorporation papers and financial records, secured by the Inquirer, of two affiliates of JLN Corp. and 17 NGOs which showed interlocking incorporators and shared common auditors, the same notary public attorneys, and practically the same wordings and fonts used in the records covering 1990 to 2011.
“I certainly was not involved in any of the high-profile scams which occurred during the previous administration. JLN Corp. has never transacted business or closed deals with the government or any of its agencies or instrumentalities, much less the government offices,” Napoles said in her blanket denial of the charges against her by Luy and Suñas.
“She has nothing to do with these NGOs and the PDAF (Priority Development Assistance Fund). We have a statement as early as three weeks ago. Only you and PDI ignored it. Why are you asking only now after you have consistently maligned her in your articles and your reports?” said Lorna Kapunan, Napoles’ lawyer.
But the documents from the Securities and Exchange Commission (SEC) showed that Napoles trusted the heads of these dummy NGOs enough to assign them as one of her fellow incorporators.
Vanessa A. Eman, the president of Abundant Harvest for People’s Foundation Inc. (AHPI), is listed as one of the incorporators of JLN Construction formed by Napoles in 2008.
AHPI is one of 12 dummy NGOs that Suñas identified as conduits for ghost projects in 2009 undertaken by then Agrarian Reform Secretary Nasser Pangandaman and his deputy, Undersecretary Narciso Nieto, using P900 million from the Malampaya funds.
JLN Construction also listed as a stockholder Andres B. Atan who Luy claimed was a relative of a barangay (village) captain named Bruce Atan from Toril District in Davao City. Bruce Atan was the middleman between Napoles and Davao City Rep. Isidro Ungab, chair of the powerful House appropriations committee who tapped Kaupdanan para sa Mangunguma Foundation Inc., to access P13 million of his pork barrel funds in 2011. Kaupdanan is said to be controlled by Napoles.
Another Napoles company, Jo-Chris Communications Inc., had a president of a bogus NGO in its 2002 incorporation papers. SEC documents showed that Luy’s mother, Gertrudes K. Luy, president of Bukirin Tanglaw Foundation Inc. (BTFI), was the fifth incorporator of Jo-Chris. Gertrudes listed as her address Theresa St., South City Homes, Biñan, Laguna, the original home of the Napoles family before they moved to their Forbes Park mansion.
The same documents showed that two other fake NGO presidents signed as witnesses to the incorporation papers of Jo-Chris—Evelyn de Leon of Philippine Social Development Foundation Inc. and Marina C. Sula of Masaganang Ani para sa Magsasaka Foundation Inc.
The two NGOs are under investigation by a five-member Ombudsman panel into the misuse of P200 million in funds under the Comprehensive Agrarian Reform Program (CARP) in 2007 and 2008 allegedly masterminded by Pangandaman and Nieto.
Accountant Mario C. de la Cruz prepared the 2011 financial statements of both Jo-Chris and JLN Construction. The notary public for Jo-Chris is Joel Gordola and Mark Olivero for JLN Construction.
Interestingly, De la Cruz prepared the 2011 financial statements for nine of the 17 NGOs while another accountant, Susan Victorino, handled four. Editha P. Talaboc notarized the incorporation papers of 11 of the 17 NGOs while Olivero served as notary public for three NGOs and Gordola for one.
Same wordings, fonts
Placed side by side, the SEC documents for the 17 NGOs and Jo-Chris and JLN Construction showed similar wordings and fonts.
The first NGO in the Napoles group, Philippine Social Development Foundation Inc., was established in Taguig in 1990 but was taken over a few years later by Napoles’ aide, Evelyn de Leon (a Napoles coaccused in the Kevlar helmet scam). Other incorporators were Maria Fe Escabarte, Jose Ardias, Gertrudes Kilapkilap, Annabelle Luy, Luzviminda Bucalin and Henry Bucalin.
Napoles formed her second NGO, People’s Organization for Progress and Development Foundation Inc., in Taguig in 2003 headed by Suñas with Jun-Jun Manlingan, Benhur Luy, Ireneo Perater, Jocelyn Deiparine, Jesus Castillo and Vicente Cacananta.
In 2004, Ginintuang Alay sa Magsasaka Foundation Inc. was formed with Pasig City as its address and John Lim as president. His fellow incorporators were Edwin Bernardo, Lyn Morales, Marie de la Rosa, Agot Espinillo, Eugenio Perez and Joseph Marcelo.
In 2005, Gintong Pangkabuhayan Foundation Inc. was set up in Laguna with Eulogio Rodriguez as president and Rheah Rodriguez, Emma Salatan, Katherine Rodriguez and Dante Honra as incorporators.
In 2006, Countrywide Agri and Rural Economic Development Foundation Inc. was formed with Malabon City as its address. Its president was Simonette Briones with Roman Briones, Amparo Fernando, Aileen Palama, John Raymond de Asis and Mylene Encarnacion as incorporators
Agricultura para sa Magbubukid Foundation Inc. was also formed the same year with Parañaque City as its office. Its head was Jocelyn Piorato and its other incorporators were Hernani Ditchon, Neonita Ditchon, Gloria Salamanca and Dorilyn Fabian.
Another NGO, Agri and Economic Program for Farmers Foundation Inc., was also formed in Taguig City in 2006. Nemesio Pablo Jr. was the head with Melody Miguel, Myla Ogerio, Jun Damaso and Lorenz Suñas as incorporators.
Philippine Agri and Social Economic Development Foundation Inc. was established in Caloocan City in the same year with Mae-Ann Kilapkilap as president. Her fellow stockholders were Janice Tan, Rommie Rachella, Rose Quinto and Erlinda Ang.
In 2008, Tanglaw para sa Magsasaka Foundation Inc. was formed in North Cotabato. Nova Kay Dulay was originally its head until she was replaced by Mary Arlene Baltazar. The original incorporators were Magdalena Loboon, Cristina Cariño, Julia Nava and Silverio Penoy.
That same year, Masaganang Buhay Foundation Inc. was formed with San Juan, Batangas, as its address. Lorna Ramirez was its president with Sylvia Manalo, Precioso Ramirez, Aunice Hedalgo and Manolito Lakian as stockholders.
Kasaganahan para sa Magsasaka Foundation Inc. was established in 2008 in Quezon City with Genevieve Uy as president and Christopher Sitjar, Honey Amador, Jeannily Gonzales and Danilo Pitogo completing the initial stockholders’ list.
Dalangpan Sang Amon Utod Kag Kasimanwa Foundation Inc. in Negros Occidental was also formed in 2008. Its president was Jesus Castillo with Rodina Jalandoon, Rodelyn Flores, Marilou Tomandao and Floriceta Bargola as incorporators.
Another NGO formed in 2008 was Abundant Harvest for People’s Foundation Inc. in Laguna. Led by Eman, its original incorporators were Rosa Casio, Poblia Limbaga, Charlito Ajos and Roselle Gallito.
In 2009, Karangyaan para sa Magbubukid Foundation Inc. was established in Bulacan. Its head was Simplicio Gumafelix. The other incorporators were Clemente Formentos, Romeo Cera Jr., Victor Bernardo and Celestino Tolentino Jr.
Micro Agri Business Citizens Initiative Foundation Inc. was also formed in Taguig City that year with Ronald Francisco Lim as chief and Isabelo San Miguel, Grace Bangayan, Angie Fernandez and Edna Bernardo as incorporators.
In North Cotabato, Saganang Buhay sa Atin Foundation Inc. was formed in 2009 with Lilian Español as boss and Evelyn Camoro, Concepcion Lasaga, Efren Sidemo and Lolitov Abarquez as incorporators.