the steady salary from hawkeye was a considerable help to the perennially cash-strapped southern, but this changed abruptly in late 1989 when hawkeye folded after nilsson discovered that secretary-treasurer cindy sims had embezzled all the company funds and most of the money nilsson had earned from his music, leaving him virtually penniless. at this point, southern still owed the irs some $30,000 in back taxes and $40,000 in penalties.