“What do you mean?” I asked, a new wave of dread washing over me.

“The accounts receiving the bulk of the stolen funds are co-signed by someone else,” Daniel said. “Someone in your immediate family.”

I gripped the steering wheel, my knuckles turning white. “Who, Daniel?”

“Margaret Hart,” he said. “Graham’s mother has her signature on the primary holding company.”

I felt a chill run down my spine.

Margaret had always treated me with a cold, polite distance, but I had never suspected she was capable of this.

“They are trying to bankrupt the foundation before the annual audit next week,” Daniel said. “Once the foundation is declared insolvent, Vance’s company will buy the assets for pennies on the dollar.”

“And the secondary trust?” I asked.

“If your mother set it up correctly, those assets are protected,” Daniel said. “But we need that original ledger to prove the transfer of ownership before Graham can file for emergency bankruptcy.”

“I have the key to the safety deposit box,” I said. “It is at the Concord Merchants Bank.”

“The bank is closed, Claire,” Daniel said. “It is nearly nine o’clock.”