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By-property deep dive

Built: 2026-05-09 by Claude as a single-document, end-to-end pull-together of every substantive property + asset-grouping in the Renfroe Holdings stack. The repo already has property-flavored deep dives (Mita, Five Points, Casa Moksha) and entity-flavored breakouts (context/entities.md, context/entities/renfroe-innovation.md) — what was missing was a property-keyed view across the same source material.

Scope: ten property + IP "asset clusters." For each: identity, financials, documents, people, vendors, mandates, insurance/compliance, tax, timeline, open questions, and cross-source inconsistencies.

Method: cross-reference of (a) every relevant repo file, (b) the Synology /volume1/documents mount on proxmox (/mnt/synology-cloud-docs/...) and the /volume1/cloud/SP (Moksha) + /volume1/cloud/OneDrive (Moksha) Casa Moksha replicas, © live mailbox metadata via the scripts/inboxes/m365.py (RFH + CM tenants) and scripts/inboxes/gmail.py helpers.

Source-tag convention: every concrete claim ends with a bracketed source in the form [file:section] (repo file), [Synology: ...] (mounted share), or [mail: <tenant> "<subject>" <date>] (live mailbox metadata). Where a claim is already laid out in detail in another repo file, this file cites and extends rather than restating.

Out of scope: routine recurring activity (monthly mortgage debits, recurring HOA draws, payroll), entity formation paperwork that's already inventoried in context/entities.md, and counterparty bystander emails (Marriott package room, AT&T account-management) catalogued in context/people-graph.md.

Cross-property summary table

# Property Owner-of-record Acquired Carrying value Mortgage Status
1 Mita Garden Hills 1009 (Tokyo) Renfroe Holdings GK 2025-04-24 (registered 2025-05-16) ~$14.5M TSB ¥780M Furnished, leasing-ready, KYC renewals in flight
2 Casa Moksha (Tulum) RHG SA de CV (converting to S. de R.L. de C.V.) (operating) per JME FS n/a (operating asset) Active retreats; Cindy consignation in service-of-process; LLC reorg pending
3 W 3101 + W 3103 W 3101 Holdings, LLC 3101 ~2015–18; 3103 2022-04-04 $2,538,600 + $967,900 = $3,506,500 First Horizon ~$3,161,616 (refi closed Oct 2025) Both rented via Revel; W 3101 had a window/3103 leak in May 2026
4 W 3603 Austin personally (homestead) 2025-10-28 (closed) ~$4,111,300 First Horizon (refi facility) + Pinnacle bridge facilities Active deep gut renovation (Sound of Work / Wilkes Build / DW Residential)
5 210 Lavaca #2612 Austin personally 2011 (10/10/11 contract) ~$586,700 ~$349,509 (Wells Fargo / pre-existing) Long-held Schedule E rental; 2026 lease (Scott)
6 Oceana 433 (Playa del Carmen) Austin via Mexican fideicomiso (Actinver trust) 2018-07 (purchase price $584,436.12) ~$850,000 ServisFirst LOC (renewed 2023-07; current status TBD) RHG MX uses as mailing address; operated by RFH for guest deposits
7 1006 20th St S (Birmingham) Five Points BHM Holdings, LLC 2024-12-23 (foreclosure deed recorded; physical execution late Dec 2024 / Jan 2025) book ≈ $2.33M ServisFirst note basis none (fee simple post-foreclosure; ~$150K SBA on defunct 1006 LLC, no PG to Austin) Pre-revenue; active LOIs via TRC; Edgewood managing
8 Lake Austin Marina slips × 3 ATX Marine, Austin Marine, Renfroe Marine LLCs 2024-08-09 (each LLC formed); slip transfers separate n/a (lease rights only) none Dock 1 Slip 10 sublicensed to Ranek; Dock 8 Slip 7 transfer-in 2026 from Bartlett; Dock 2 Slip 18 personal use
9 Renfroe Innovation patents Renfroe Innovation, LLC (Austin sole member, parallel to RFH) EIN 2010-04-07; 3 issued patents 2019–2024 book — IP basis TBD none Active prosecution of 4447-00106 (§101 OA Apr 26 2026)
10 W Residences common (3101+3103+3603+2612) spans all four units' shared HOA / building / utilities n/a — building-wide n/a n/a RHP Block 21 LLC + Master Condominium + Block 21 Master Community assessments; Marriott-branded

1. Mita Garden Hills 1009 — Tokyo / Renfroe Holdings GK

1.1 Identity & ownership

  • Legal description: Mita Garden Hills, Unit 1009, Minato-ku, Mita 1-chome, 102-1, house number 102-1-1009. [context/entities.md GK §; accounting/mita-deep-dive.md].
  • Owner of record: Renfroe Holdings 合同会社 (Renfroe Holdings Godo Kaisha) — Japanese GK formed 2025-01-24, corporate # 0100-03-046236. Property registered to GK 2025-05-16 at Tokyo Legal Affairs Bureau (filing #13700; registration license tax ¥939,700). [context/entities.md, [Synology: Business/Renfroe Holdings GK (Mita Garden Hills)/Formation/レンフローホールディングス合同会社_謄本 ... Initial Registration.pdf].]
  • Member structure: 100% Renfroe Family Holdings, LLC as of 2025-08-19 after Yuriko Kato (née Saho) retired; RFH is sole member. Austin acts as 職務執行者 (officer executing duties on behalf of the LLC). Earlier ownership history: Jan 24 2025 formed with Austin personal + Yuriko; Mar 4 2025 RFH replaced Austin personally; Aug 19 2025 Yuriko retired. [context/entities.md GK ownership history; accounting/master-timeline.md 2025-08-19; [Synology: Formation/2025.08.22 受付のお知らせ (Removing Saho as executive employee).pdf].]
  • Fiscal year: November 1 – October 31 (NOT calendar year). [context/entities.md GK §.]
  • Headquarters: Nihonbashi Honcho 4-10-10-602, Chuo-ku, Tokyo (Regus virtual office — 2026.03.31 Regus invoice.pdf in Synology Operations/Expenses confirms this is a paid coworking address, not the unit itself).
  • Capital: ¥10,000 nominal. Property funded via wires + bank financing, not equity.

1.2 Financial

Headline: purchase price reconciled at ¥835,355,900 (≈ $5.65M USD at closing-period blended FX) — full buildup in accounting/mita-purchase-price-reconciliation.md. Per Austin, current market value ~$14.5M (≈ ¥2.18B at recent FX), ~3× appreciation since the original 2023 contract.

Line item Amount Source
Original 2023-04-25 contract ¥760,000,000 mita-purchase-price-reconciliation.md; [Synology: Closing Documents/Mita Sales Contract.pdf]
— land allocation ¥544,920,000 same
— building (ex-tax) ¥195,530,000 same
— consumption tax ¥19,550,000 same
Special Changes Addendum (2024-08-15) ¥53,905,500 [Synology: Closing Documents/Mita Sales Contract - Special Changes Addendum.pdf]
Closing fees at delivery ¥21,360,200 per Mitsui Financial Plan
Stamp duty (2023 + 2025 buyer leg) ¥90,200 reconciliation file
Adjusted contract + fees paid to seller side ¥835,355,900 reconciliation file
Real estate acquisition tax (post-delivery) ¥4,130,000 (estimated; payment status unconfirmed) reconciliation file
TSB mortgage advance 2025-07-28 ¥780,000,000 (base) [Synology: Finance and Accounting/Purchase Financing/Tokyo Star Bank Mortgage/計算書 仕向(780百万円).pdf]

Booked balance sheet at Oct 31 2025 (per ABS R7 corp tax): see accounting/mita-deep-dive.md § "GK's actual booked balance sheet" — basis split as ¥545.4M land + ¥244.7M building (consistent with the original contract land/building split, plus building improvements). Pearce + Shu Endo (ABS Partners) finalize the US-side allocation.

Funding chronology (the full 15-step path is locked in mita-purchase-price-reconciliation.md; condensed here for property-keyed reading):

  1. Wire 1 — Austin's personal ¥152M deposit 2023-04-25 → Mitsui (later refunded post-closing per Overseas Remittance Refund Request Form 2025-03-31, refund destination WF 6248).
  2. Wire 2 — RFH Brex Treasury → SMBC → Mitsui $1,029,284.76 USD on 2025-04-02, settled at Mitsui as ¥152,080,000 (FX 147.75). Funded by Austin's $1,050,000 personal contribution to RFH same day.
  3. Wire 3 — Pinnacle Financial → SMBC → Mitsui ¥683,179,800 on 2025-04-22 (settled 2025-04-23, SWIFT MT103 ref 1250422010096). The wire never transited Brex (confirmed against Brex Primary April 2025 ledger via API on 2026-05-09). Funded by $3.5M Pinnacle bridge term loan + Austin's pre-existing Pinnacle balances (Black Saddle PFS / Pinnacle Asset Management — exact split is in the Pinnacle April 2025 statement).
  4. TSB mortgage takeout 2025-07-28 — TSB advanced ¥780M; GK converted to $5,238,766.88 USD at FX 148.89 and wired out from TSB head office account 100-12-01-7997469. Same day, ¥3,221,900 + ¥880 fee paid to Solariage Judicial Scrivener for property registration + TSB mortgage-collateral filing.
  5. TSB outflow uses (to be confirmed against Brex / Pinnacle records): ~$3.55M Pinnacle bridge payoff (matures 2025-06-21 — 37-day gap to 2025-07-28 implies bridge was extended), $1.155M sweep to Brex Primary, ~$0.5M residual.
  6. Parents loan parallel — 2025-07-23 $350,000 from Eugene + Jana joint account → GK Brex 0593 (memo "JANA P RENFROE JOINT - FUND HOLDING CO"). Austin confirmed 2026-05-09 as a loan parallel to the Five Points AFR. Used same-day to fund GK's TSB JPY account opening (¥50M / $350K wire to TSB July 24).
  7. Austin → GK intercompany loan series:
  8. Loan #1 (2025-04-22) RFH-LLC → GK ¥836,037,370 ($6,174,789.85) 1% p.a., maturing 2025-07-25 — papers Wires 2+3 as RFH lending GK.
  9. Loan #2 (2025-07-24) RFH-LLC → GK ¥50M ($350,000) — papers the parents-loan-via-RFH leg.
  10. Loan #3 (2025-10-01) RFH-LLC → GK $150,000 (1-year, 1% p.a.). Wired GK 0593 → TSB same day.

Recurring revenue: none yet — the unit was furnished/customized in late 2025 and is leasing-ready as of early 2026 (Mitsui Realty rental brochure Operations/Vendors/Mitsui Fudosan Property Management/Mita Garden Hills 1009 Rental Brochure ご提案書.pdf; Mitsui Realty [email protected] sent a 賃貸査定書 (rental valuation) on 2026-03-09 [mail: rfh "【賃貸査定書】三井不動産リアルティ株式会社の山本" 2026-03-09]).

Recurring expenses (sample, 2025–2026):

  • Mitsui DesignTec curtain install [Synology: Operations/Expenses/2025.10.30 Mitsui DesignTec Curtain Install.pdf] + window-treatment plan 2025.12.04 Window Treatment/.
  • HOA / property fees 2025.06 HOA.pdf.
  • ABS Partners 2025 corporate-tax bill T20260201-101700-レンフロー ホールディングス合同会社様 - 2025 Taxes Bill from ABS.pdf.
  • Regus virtual-office invoice 2026.03.31 Regus invoice.pdf.
  • Sumitomo Marine 5-year homeowner insurance: ¥356,190 lump-sum prepaid 2025-07-23, term ends 2030-07-23 [Synology: Operations/Insurance/Mita Garden Hills 1009 Insurance.pdf (referenced)].

TSB mortgage debt service: ¥780M base. Amortization schedule + actual Yen-currency monthly debit not yet locked into this repo — flagged in accounting/mita-deep-dive.md open items.

1.3 Documents inventory (Synology)

Business/Renfroe Holdings GK (Mita Garden Hills)/:

  • Closing Documents/ (canonical purchase-side artifact set):
  • Mita Sales Contract.pdf (original 2023-04-25)
  • Mita Sales Contract - Financial Plan.pdf (line-itemized funding)
  • Mita Sales Contract - Special Changes Addendum.pdf (¥53.9M)
  • 特別変更に関する合意書.pdf (Special Changes payment-obligation agreement)
  • オーナーズスタイリング.pdf (full-color floor plan)
  • 名義変更に関する合意書 Ownership Change Agreement (signed)(stamped).pdf (Austin → GK, 2025-04-04)
  • Overseas Remittance Refund Request Form.pdf (2025-03-31)
  • Assignment of April 4 Deposit from RFH LLC to RH GK.pdf (¥152.08M)
  • Assignment of April 22 Deposit from RFH LLC to RH GK.pdf (¥683.18M)
  • 2025.04.02 Mita Garden Hills 1009 Second Wire Confirmation.pdf
  • 2025.04.22 Mita Garden Hills 1009 Third Wire Confirmation.pdf
  • 20260129133701-0001 (Deed showing costs).pdf (Japanese deed, issued 2026-01-29)
  • 2023-04-09 Gavon Renfroe Mita Garden Hills.pdf (original 2023 Austin-personal contract)
  • 2023.04.09 Saho POA for Sales Contract.pdf
  • 議事録 Board of Directors Meeting Minutes and Board Resolution (English/Japanese)(signed).pdf
  • Floor plan modifications/{2023.10.14 Floorplan, 2024-01-04 Tokyo Condo}/

  • Sales and Marketing Paperwork/

  • Formation/ — Articles of Incorporation, initial registration, certificate of history, revised registration after Mita assignment, Saho-removal acknowledgment from Legal Affairs Bureau (2025-08-22).

  • Finance and Accounting/Purchase Financing/Tokyo Star Bank Mortgage/ — KYC sheets, loan application, Due Diligence Documents (multiple RENFROE FY 2021–2024 audited financials, 2022/2023 personal returns, W2s, Gavon Renfroe PFS docs).

  • Finance and Accounting/Purchase Financing/Pinnacle Bank Bridge Financing/ — Pinnacle-Renfroe execution-version loan docs; Pinnacle LOC subfolder with separately-signed Pinnacle LOC loan agreement.
  • Finance and Accounting/Loan agreement between RFH and Gavon Renfroe/ — three loan PDFs (#1, #2, #3) + 2025.10.15 Proof of wire to TSB.
  • Finance and Accounting/Bank Account Information/ — JPY + USD account opening docs at TSB; TSB wiring information; 2025.07.23 Wire to TSB to open bank account.

  • Finance and Accounting/Taxes/2025/ — R7年_法定調書 (legal-info return packet), 第1期（R7年10月期）法人税・消費税申告書 (FY2025 corporate + consumption-tax return), R8年_償却資産申告書 (depreciable-asset return for FY2026).

  • Operations/:

  • Insurance/Mita Garden Hills 1009 Insurance.pdf — Sumitomo Marine 5-year policy (lump-sum 2025-07-23 → 2030-07-23).
  • Vendors/Mitsui Fudosan Property Management/Mita Garden Hills 1009 Rental Brochure ご提案書.pdf
  • Vendors/Yamashita Law/{Engagement Letter (Renfroe HD GK and Renfroe).pdf, TC_R11-001 Real Estate Transactions (Mita Garden Hills).pdf} (engagement scope: Mitsui negotiation only).
  • Vendors/ABS Partners/RenfroeHoldings_ABSPartners20250831_Final.docx.pdf — engagement letter (effective 2025-08-01, signed 2025-08-31).
  • Lease Listing/{2025.01.06 三田契約書雛形 (Lease Agreement template), Rental Brochure, MAP (parking included), MAP (parking separate contract)} — listing-ready packet.
  • Common Area Reservations/Guest Room Booking Information.txt — guest room reservation channel for the building.
  • Expenses/ — see recurring-expenses block above.
  • Photos/{Panoramas, Curtains, Listing Photos}/ — listing photo bank.
  • Saho POA.pdf and Renfroe Holdings GK Seal.jpg — operational artifacts.

Missing / open:

  • April 8 2025 GK-as-buyer sales contract — referenced on Assignment-of-Deposit forms but physical contract not in Synology share. Need from Mitsui Realty (Yamamoto-san). [master-timeline.md TBD list.]
  • TSB mortgage promissory note + amortization schedule — disbursement calc is in Synology, but the loan agreement itself + amort schedule not yet captured. [master-timeline.md TBD list.]
  • Real estate acquisition tax (¥4,130,000 estimated) payment receipt — paid post-delivery to local Tokyo authority; payment status unconfirmed.
  • Date of Austin's ¥152M refund to WF 6248 — Austin's recollection is "post-closing, after May 2025"; confirming requires WF 6248 May–Sept 2025 statement.
  • Form 8832 election filed for GK by ~April 9 2025? — 75-day window from 2025-01-24 formation. No confirmation in any Pearce thread. Status unknown; possibly missed → see tax/pearce-bevill-thread-summary.md.

1.4 People

  • Austin Renfroe — 職務執行者 (officer for RFH inside GK).
  • Yuriko Kato (née Saho) [email protected] — original GK co-member; retired 2025-08-19 (clean-papered). Holds 2023 + 2025 POAs authorizing Mita signings on Austin's behalf. Active with Shu Endo on 2026-Q1 GK tax coordination.
  • Tokyo Star Bank — Claire Yamamoto [email protected] — primary relationship banker; KYC renewal active in March 2026 [mail: rfh "[KYC Renew]レンフロー ホールディングス合同会社" Mar 2026 thread].
  • Mitsui Realty — Yamamoto-san [email protected] and K. Matsuo [email protected] — Mita post-purchase property liaison (rental valuation, leasing). 賃貸査定書 / Q&A sequence March 2026.
  • Mitsui Residential (seller side) — Harashima Kyoko, Okada Norishi/Kenji, Kamura Toru. Bespoke modifications on the Special Changes Addendum countersigned by Harashima Kyoko at Mitsui Residential.
  • Mitsubishi Estate Residence — Miyajima Masaharu (co-seller, 2023 contract).
  • ABS Partners — Shusaku ("Shu") Endo + Kyomi Endo [email protected], [email protected] — GK accountant. Engagement effective 2025-08-01, letter dated 2025-08-31, finalized via DocuSign 2026-03-01. Filed FY2025 GK tax return 2026-02-02.
  • Pinnacle Financial Partners — Brent Boltwood + Jake Randolph + Bethany Allen. Bridge term loan signed 2025-04-21 ($3.5M, 60-day, matured 2025-06-21 then extended to 2025-07-28 takeout). Outside counsel: Burr & Forman LLP (Patrick Clarke).
  • Solariage Judicial Scrivener Law Firm — registered to GK May 2025; paid ¥3,221,900 on 2025-07-28 for property registration + TSB mortgage-collateral filing.
  • Tohyama Office (T. Takeshima) [email protected] — appears in active 2026-04 Mita-side traffic [mail: rfh "RE: 【三田ガーデンヒルズ】の件" 2026-04-30]. Originally billed GK ¥144,570 for formation on 2025-01-29. Open question: ongoing scope. Likely Mita post-purchase or building-management coordination.
  • Yamashita Law (Yushi Osonoe partner) — engaged 2025-04-22 (engagement letter in Synology). Mandate: Mitsui contract negotiation only. Status: matter likely closed but engagement record not formally terminated.
  • Withers KhattarWong LLP Japan / Withers Bengoshi Houjin (Naoko Kinoshita, Erin Gutierrez) — Japanese tax advice on GK / Mita; paid from Brex Primary (RFH) and Brex GK 0593.
  • Regus Tokyo Azabu [email protected], [email protected] — virtual office at the registered address.

1.5 Vendors & contractors

  • Mitsui Fudosan (property management — leasing brokerage; cf. rental brochure)
  • Mitsui DesignTec (curtain install Oct 2025; supplier for window treatments)
  • Solariage Judicial Scrivener (one-time registration)
  • Tohyama Office / T. Takeshima (judicial scrivener; ongoing 2026)
  • ABS Partners (accounting / tax)
  • Yamashita Law (legal — closed mandate)
  • Sumitomo Marine (insurance)
  • Regus (virtual office)

1.6 Active mandates

  • TSB KYC renewal — March 2026 thread [KYC Renew]レンフローホールディングス 合同会社 with Claire Yamamoto. Triggered Austin's Fw: [KYC Renew] レンフローホールディングス合同会社 2026-03-31. Status: in flight, not yet confirmed completed.
  • Mitsui rental listing — Yamamoto-san at Mitsui Realty issued rental valuation 2026-03-09; not yet listed publicly per repo.
  • GK FY2025 corporate + consumption-tax return filed 2026-02-02 by ABS Partners. GK FY2026 reporting cycle now open (fiscal year ends Oct 31 2026).
  • US Form 5471 GK for Austin's 2025 personal return — first required filing (not yet filed; on the 2025-cycle Pearce list per tax/2025-filing-prep.md).
  • Austin → GK Loan #3 maturity 2026-09-30 (must roll, repay, or re-paper).

1.7 Open litigation / disputes

None identified.

1.8 Insurance & compliance

  • Carrier: Mitsui Sumitomo Marine. Policy term: 5 years, 2025-07-23 → 2030-07-23. Premium: ¥356,190 lump-sum prepaid. Coverage limits + deductibles not extracted into this repo (PDF in Synology Operations/Insurance/).
  • Property tax (Tokyo固定資産税): registered to GK; 2025 booking reflects acquisition-tax estimate ¥4.13M (separate from the contract side). FY2026 fixed-asset return filed via R8年_償却資産申告書 in Taxes/2025/.

1.9 Tax posture

  • Federal classification: S.A. de C.V.-equivalent rules: Japanese GK is NOT a per se corporation; can elect Form 8832 disregarded entity within 75 days of formation. Per Nick Rosado (Kim & Rosado) memo 2024-12-25 + 2025-01-27 [tax/pearce-bevill-thread-summary.md]. 8832 election deadline ~April 9, 2025. Austin's election status not confirmed in repo — flagged as possibly missed.
  • Form 5471: required for Austin's 2025 return (first year). Category 4 and/or 5a likely.
  • PFIC analysis pending — if rental income is predominantly passive rather than real estate trade or business, PFIC treatment could be severe.
  • Land vs. building basis allocation: ABS booked ¥545.4M land + ¥244.7M building per FY2025 R7 return; Pearce / Shu Endo to finalize US-side allocation.
  • Depreciation: Japanese books treat building as depreciable (per ABS filing). US Form 5471 will mirror; depreciable life per Japanese convention may differ from US 27.5 / 39 yr.
  • ¥152M deposit refund accounting: Austin's original 2023 deposit refunded post-closing to WF 6248 (net ¥151,909,800 after ¥90,200 stamp-tax cost). On Austin's personal books, this is a return of capital (no income event); on RFH's books, the same Apr-4 ¥152.08M flow is a capital contribution to GK papered as Loan #1. The economic offset is RFH's parallel deposit substituting for Austin's original deposit.
  • ¥683M wire treatment on RFH books: appears as a single capital-contribution-to-GK journal (papered as Loan #1), NOT as a wire-out (the wire never transited Brex). Pinnacle bridge was a personal liability of Austin, not RFH's, until taken out by TSB 2025-07-28. Pearce + Kim & Rosado need to confirm whether this is modeled as Austin→RFH→GK or Austin→GK with RFH as agent.

1.10 Key dates & timeline

Reverse-chronological — see context/master-timeline.md for the full cross-property thread; this is the Mita-only slice.

Date Event
2026-04-30 Mita ongoing-issue thread w/ Tohyama T. Takeshima [mail rfh]
2026-03-31 Austin Fw of KYC Renew thread to Claire Yamamoto
2026-03-09 Mitsui Realty rental valuation (賃貸査定書) issued
2026-02-02 GK FY2025 (Nov 1 2024 – Oct 31 2025) tax return filed by ABS
2026-01-29 Deed (証明書) issuance date
2025-12-08 Curtain install (Mitsui DesignTec)
2025-12-04 Window treatment plan finalized
2025-10-30 Mitsui DesignTec curtain install begins
2025-10-15 $150K Loan #3 funded (FX 150.15)
2025-10-01 GK Loan #3 signed
2025-08-22 Tokyo Legal Affairs Bureau acknowledges Yuriko removal
2025-08-19 Yuriko retires; RFH sole member
2025-08-01 ABS Partners engagement effective
2025-07-30 $1,155,643.93 sweep GK 0593 → Brex Primary
2025-07-29 $1,155,451.95 incoming to GK 0593 from Gavon personal
2025-07-28 TSB advances ¥780M; ¥3,221,900 to Solariage
2025-07-24 GK Loan #2 signed; $350K wire GK 0593 → TSB
2025-07-23 $350K parents loan → GK 0593; insurance lump-sum prepaid
2025-07-10 Solariage bills GK ¥3,221,900
2025-06-21 Pinnacle bridge matures (extended)
2025-06-20 First GK 0593 advisor invoices paid (Withers JP $2,660; Yamashita $1,808)
2025-06-06 GK 0593 → Pinnacle $19,238.66 (May bridge interest)
2025-05-16 Property formally registered to GK
2025-05-12 Pinnacle restates $600K personal LOC
2025-05-08 GK 0593 → Burr & Forman $3,500 (Pinnacle counsel fees)
2025-04-24 Mitsui receives Wire 3 ¥683.18M
2025-04-22 Wire 3 sent (Pinnacle → SMBC → Mitsui)
2025-04-22 GK Loan #1 signed (¥836M)
2025-04-22 Yamashita engagement letter signed
2025-04-21 Pinnacle bridge term loan signed ($3.5M)
2025-04-08 GK's new sales contract concluded
2025-04-04 Ownership Change Agreement; Wire 2 settles ¥152.08M
2025-04-02 Wire 2 sent ($1.029M) + Austin $1,050K personal contribution to RFH
2025-03-31 Overseas Remittance Refund Request Form filed
2025-03-25 $1,017.02 wire WF 6248 → SMBC for GK formation legal
2025-03-13 Austin signs Affidavit + POA #2 (SMBC/TSB/Mitsui KYC)
2025-03-04 RFH joins GK; Austin retires personally
2025-01-29 Tohyama bills GK ¥144,570 for formation
2025-01-24 GK formed
2024-08-15 Special Changes Addendum signed (¥53.9M)
2023-05-28 Initial owner-styling design meeting w/ Mitsui Harashima Kyoko
2023-04-25 Original sales contract; Austin's ¥152M deposit
2023-04-09 Saho POA + Affidavit signed

Forward calendar:

  • 2026-09-30 — GK Loan #3 ($150K) maturity.
  • 2026-10-31 — GK FY2026 fiscal year-end.
  • 2026-10-15 — Austin's 2025 personal return extended deadline (incl. first 5471).
  • 2030-07-23 — Sumitomo Marine 5-year policy expiration.

1.11 Open questions

  1. 8832 election — was it filed within the 75-day window from 2025-01-24 (deadline ~April 9 2025)? If not, GK defaults to per se corporation treatment with PFIC overlay.
  2. PFIC posture — passive vs. real estate trade or business classification depends on lease structure post-rental.
  3. Tohyama T. Takeshima ongoing scope — judicial scrivener or building-management or both? Active mail traffic Apr 2026 doesn't pin down the role.
  4. TSB mortgage amortization schedule — yen-denominated monthly debit needs to be in this repo.
  5. April 8 2025 GK-as-buyer contract — physical contract still missing.
  6. Real estate acquisition tax (¥4.13M) — payment receipt confirmed?
  7. Pinnacle bridge actual payoff date + amount — bridge extended from June 21 to July 28 takeout; exact figures pending.
  8. Refund of original ¥152M deposit to WF 6248 — exact deposit-out date pending WF 6248 May–Sept 2025 statement.
  9. ¥1.155M sweep purpose — GK 0593 → Brex Primary 2025-07-30 (exactly matches the prior-day inbound from Austin). Likely purpose: intercompany rebalance after TSB takeout. Need formal classification.

1.12 Inconsistencies & discrepancies

  • Funding-source narrative: earlier framing pinned the ¥683.18M Wire 3 as a Brex outflow. Confirmed 2026-05-09 it never transited Brex — wired direct from Pinnacle → SMBC → Mitsui. Repo updated; legacy references in older drafts may still misframe.
  • Jana $350K characterization — wire memo "FUND HOLDING CO" suggests capital, but Austin confirmed 2026-05-09 it's a loan, parallel to the Five Points AFR loan. Resolved in entities.md line 165 but not yet propagated to legal/advisory-contract-gaps.md §15 or people.md. AFR-compliant promissory note for parents↔Austin (or parents↔RFH) leg is still missing — separate from Loan #2 (RFH-LLC → GK).
  • Tax-year math — master-timeline.md 2025-Q1 row says "2025-02-02 Renfroe Hospitality Group SA de CV incorporated"; the entities file says the actual incorporation was 2023-02-02. Verify (impacts 5471 history).
  • Acquisition cost — total economic cost paid to seller side ¥835.4M ≈ $5.65M USD at closing-period FX. Earlier framings have used ranges $5.3M–$5.7M depending on FX-date convention. Pending Pearce/Endo pin on the FX convention for US-side basis.

2. Casa Moksha — Tulum / Renfroe Hospitality Group

Property note: unlike all other properties in this dive, Casa Moksha is the operating asset of an ongoing hospitality business. Real-estate ownership of the underlying parcel is held by the Mexican entity (RHG SA de C.V., RFC RHG230202Q53), not by RFH. Treatment here is "the asset cluster Casa Moksha represents," not just "the dirt under the building."

2.1 Identity & ownership

  • Property: Casa Moksha hotel, Tulum, MX (Quintana Roo) — physical location at https://maps.app.goo.gl/FF2C2xtR3csZa3xYA. The hotel has no postal address (just road location).
  • Mailing address: 28 Manzana 88 Lote 03 Depto 433, Playa del Carmen (= Oceana 433 condo, used because RHG has no Mexican mailing address and Oceana 433 is Austin's Mexican address). [context/entities.md RHG §.]
  • Operating entity: Renfroe Hospitality Group, S.A. de C.V. (RFC RHG230202Q53; Santander client 54881947). Incorporated 2023-02-02. Currently being converted to S. de R.L. de C.V. in 2026 (Mexican S. de R.L. requires ≥2 members; conversion in flight via Portilla). [context/entities.md; legal/cindy-consignation-timeline.md.]
  • Cap table: Austin = Majority Shareholder (99% per 2024 5471 filing); Cindy Rebeca Vargas Villanueva (= Cindy Canto) = Minority Shareholder (1% / MXN $500 capital fijo, self-styled in cap table without authorization — active consignation matter). [Source: Portilla DD memo 2025-06-25, [Synology: Legal Matters/Cindy Canto/MEMO RENFROE 30062025.pdf].]
  • Pending US-side ownership architecture (2026): Casa Moksha LLC (TX, formed 2025-10-13, file 806257567) + Casa Moksha Holdings LLC (TX, formed 2025-10-19, file 806265651) will jointly own RHG (MX) S. de R.L. de C.V. once converted. EIN confirmation 2026-01-28 for Casa Moksha LLC. Both managed by RFH. [context/entities.md.]
  • Renfroe Hospitality Group, LLC (US TX) — formed 2024-08-09, file
  • Empty / inactive shell. Distinct from the Mexican RHG. [Synology: Business/Casa Moksha/Renfroe Hospitality Group, LLC/Formation/ 2024.08.09 Renfroe Hospitality Group, LLC Formation.pdf.]

2.2 Financial

Comprehensive accounting view: - accounting/casa-moksha-capex-inventory.md — capex by project 2025-Q4 → 2026-Q1. - accounting/casa-moksha-guest-revenue-ledger.md — wire-level retreat ledger from Brex 3529 history. - accounting/casa-moksha-integration-plan.md — RHG/Moksha rollup into RFH Xero. - accounting/casa-moksha-intercompany-mockup.md — RFH-as-collection-agent intercompany mechanics. - accounting/jme-deliverable-status.md — JME deliverable tracker. - accounting/jme-moksha-opening-balance-recon-2026-04-29.md — opening balance reconciliation work. - source-data/jme/{2026-04-29,2026-05-08}/ — JME signed FS deliverables (multi-year 2023–2025 in the May 8 packet).

Banking: - Santander MXN PYME 65-50994620-9 (CLABE 014694655099462095) — primary MXN operating. - Santander Inversión Creciente 66-50994620-9 — dormant. - Santander USD "Dolares Morales" 82-50113846-7 (CLABE 014694825011384677) — dormant, $950 USD pending penalties as of Mar 2026. - Brex Casa Moksha: Dep •••• 3529, Ops •••• 3753. - PayPal (Casa Moksha). - Coinbase (newly set up 2026-04-19, crypto-only, one-retreat history — Bitcoin from a Dec 2025 retreat settled $34,206.08 to Brex 3529 on 2025-12-22). - Historical: Austin's WF personal 6248 (Casa Moksha pre-channel-setup receipts).

Revenue (recognized retreats — full list in accounting/casa-moksha-guest-revenue-ledger.md):

Recent named retreats: - Brian Begin "Hypnotic Visions" Jan 12–21 2025, 9 nights, ~$32,364 + add-ons (net realized $35,247.95). Routed via Coworking Tulum / CO DASH LLC. - Rich Rosenblum Jan 4–9 2025, 5 nights, $24,360 (Rentals Tulum). - Olga "Apartamento CDMX" Feb 1–6 2025, 5 nights, $14,500 (wired to Austin personal Wise — pre-channel-setup; needs reclassification). - Kerry Tice / Inner Warrior Retreats LLC Feb 9–15 2025, 6 nights, $15,528 contract; $10,126 partial wire 2025-01-29; reconciliation gap ~$3,582–$5,402. - Anita Vita ("Transcend and Transform") Mar 16–20 2025, $11,200 — contracted, not yet matched to Brex inflow. - Ariella S Laden Mar 20–24 2025 ($300 deposit + $150 retained). - Tata Leban + Bernadette Di Toro Oct 21–25 2025 — CANCELLED (PayPal $3,337 deposit refunded 2025-08-22). - Annie Bao Oct 29 – Nov 2 2025, comped (content + pilates flow class). - Quentin filming Nov 6 + Nov 10 2025 (MX$6,000 + MX$15,000). - Coinbase BTC retreat settled USD 2025-12-22, $34,206.08. - Dmitrii Mishin ("IYKYK / Samantha Lee") Jan 3–10 2026, 7 nights, $34,216 (Santander USD). - Jamie Anderson "Pilates House of Livingston" via Ceremonia Jan 23 – Feb 3 2026, 11 nights, $45,100 (Santander USD). - Lauren / Laura Holmes & Caitlin Grace Mar 19–23 2026, $10,220 or $8,888. - Nino Togonidze "Tata" Apr 9–14 2026, 6 nights, $13,500 (Georgian payor; final wire $9,303 to Brex 3529 on 2026-04-03). - Jim Kocjancic Dec 27–30 2024, 3 nights × 3 ppl × $500 = $1,500 (Brex Gavon-inflow memo 2026-05-09).

Multi-year FS (signed, JME 2026-03-11): see source-data/jme/2026-05-08/edos-financieros-2023-2025-firmados.txt. Headline finding: near-zero recognized revenue across 2023, 2024, and 2025 on RHG books — ladder of Cindy-era misbookings + JME catchup work.

Capex (selected projects, see capex inventory file): - Pool / spa renovation (multiple Don Sebastián / Palapa work batches) - HVAC upgrades - Lighting + electrical - Bedding / linens / soft goods (early-2026 wave) - Marketing capex (Destination Channel video production)

2.3 Documents inventory

SharePoint (live + Synology mirror): - /SP (Moksha)/Accounting/ — accounting files - /SP (Moksha)/Communications/ — comms folder - /SP (Moksha)/Engineering/ — building / facility engineering docs - /SP (Moksha)/Guest Relations/Retreat Documents/ — retreat contracts - /SP (Moksha)/Legal/ — legal artifacts - /SP (Moksha)/Management/ — management ops - /SP (Moksha)/Marketing/ — marketing - /SP (Moksha)/Marketing/Destination Channel/{A013, A014, B009, ...}/ — Lance O'Donnell raw-footage delivery - Live-only SP sites NOT in Synology mirror: hr, Legal-CindyCantoMatter, Oceana. [source-data/casa-moksha-sharepoint-index/README.md.] - hr-EnriqueOffboarding SP site — Enrique offboarded ~Feb 2026. - Property Manager open hire — offer letter dated 2026-04-15 on SP hr site (live-only).

Synology Business/Casa Moksha/: - Casa Moksha LLC/ — Formation, EIN confirmation, Operations, Vendors, Expenses. - Casa Moksha Holdings LLC/ — Formation, Operations, Vendors, Expenses. - Renfroe Hospitality Group, LLC/ (US TX shell) — Formation (2024-08-09 + EIN 2024-10-21 + BOIR), Operations/Taxes/2024 (Franchise Tax filed successfully), Vendors, Expenses.

Synology Legal Matters/Cindy Canto/: - MEMO RENFROE 30062025.pdf — Portilla DD memo (the canonical RHG-MX cap-table doc). - Casa Moksha -DD General Request List- 11-09-2024.docx — Nov 9 2024 request list. - Cindy Communications/, Return of RHG Shares/, EP 9,811 Poder Alexandra.pdf (Alex Snider POA), Timeline.docx, multiple Gavon A. Renfroe JW 19xxxxx.pdf (Jackson Walker case files), Riley Cole - 2024-08-13 04_32_19/, Enrique A. Williams - 2024-08-13 01_45_49/.

Missing / open: - RHG SA de CV Acta Constitutiva (Mexican formation document) — not in Synology share. Lives on JME or Portilla side. [source-data/synology-documents-index/README.md.] - JME monthly trial balances 2024 + 2025 Jan–Nov — only 2025 annual TB is in repo. - JME subsidiary ledger detail for 168-001 (clean energy capex), 205-001 (shareholder loan). - Coinbase Casa Moksha-historical export. - Wells Fargo 6248 historical statements.

2.4 People

Comprehensive list in context/people.md + context/people-graph.md "Casa Moksha / Mexico operations" section.

Hostile / opposing: - Cindy Rebeca Vargas Villanueva ("Cindy Canto") [email protected] — former hotel manager; cap-table fraud; consignation matter active. Hostile traffic March 2026.

Internal staff: - Alexandra "Alex" Snider [email protected] — Head of Operations. Bills via Alex Snider Advisory LLC (operationally CM staff). - Miroslava [email protected] — Property Manager (contractor classification). - Rosa Maria Tuz Chan ("Rosi") — payroll, BBVA/Azteca. - Alfredo "Freddy" — payroll, BBVA. Joined 2025-07-21. - Lucila — payroll, Azteca. - Daniel "Nano" — Nu México (off payroll mid-2025; prorated aguinaldo Dec 2025). - Riley Cole — former CM employee (2024). - Enrique — former CM employee, offboarded ~Feb 2026. - Property Manager (open hire) — offer letter 2026-04-15 (live SP).

Mexican legal & accounting: - JME Contadores — Lic. Giovanni Martín Díaz Durán [email protected] (Cédula 9781784) — primary accountant. - Portilla Ruy-Díaz Aguilar (PR&A) — Diego Alcantara [email protected], Iván Guerrero [email protected] (introduced JME Oct 2024), Juan Carlos Origel Torres ("JOT") (labor/IMSS), Luisa Rascón, Luis Miguel Reyes [email protected], Luis Alberto Lara Zavala, Mary Infante (billing), Valdespino, René (Yucatán courthouse runs). - Karen at Notaría 83 [email protected] — Mexican notary office. - Diana Jimenez [email protected] — Trasciende Legal (e.firma SAT credential renewal — likely scope). - Jimenez Worldwide Strategies (jimenezws.com) — recommended by Nick Rosado Feb 2025 for cross-border MX-US restructuring; not engaged. - Ximena Martinez Gonzalez — local agent for RHG MX in Playa del Carmen, Q. Roo. Confirmed by Pearce Oct 2024.

Booking / channel ecosystem: - Lauren Chavez + Isabella Motoa at WeTravel (wetravel.com) — direct booking onboarded 2025-12-04. - Fernanda López Valero + Daniela at Rentals Tulum — OTA channel (Airbnb/Booking/Vrbo) used during Cindy era; listings disabled 2026-02-23 by Alex. - Coworking Tulum / "One Tulum" — booking channel for Brian Begin. - Peiman Fazil ("Pei") — operates inside Brian Begin / Coworking Tulum / Mercury-Bank / CO DASH ecosystem. - CO DASH LLC + Secluded Serenity, LLC — payment vehicles / commission affiliates in Brian Begin ecosystem. - Ceremonia partnership + Jamie Anderson ("Pilates House of Livingston") — standing concierge-curation arrangement.

Marketing / media: - Lance O'Donnell [email protected] — The Destination Channel; "Staycation: Tulum — Casa Moksha" segment production. Active 2026-04 raw-footage delivery thread.

Named retreat counterparties — full list in context/people-graph.md section "Casa Moksha guests."

2.5 Vendors & contractors

Full vendor inventory in accounting/vendor-mappings.md and accounting/casa-moksha-capex-inventory.md.

Key recurring or capex: - Don Sebastián Palapa Carpintero (recurring craftsman; wood/palapa work). - Multiple electricians, plumbers, HVAC contractors per capex inventory. - Linens / soft goods suppliers. - Marketing: Destination Channel.

2.6 Active mandates

  • Cindy consignation removal (legal/cindy-consignation-timeline.md). Active service-of-process attempt at corrected Mérida address (Francisco de Montejo II); re-attempt scheduled 2026-05-08 → 05-11. Forward windows: Yucatán court response 05-18 → 05-29; exhorto returned to Quintana Roo court week of 06-01 → 06-05; court-set appearance 06-15 → 06-26; payment-obligation deemed satisfied late June 2026; if not served, fall back to authority address-search and ultimately newspaper publication.
  • RHG SA de CV → S. de R.L. de C.V. conversion — Portilla 687PRY matter. Mexican two-member entity to satisfy ≥2 members minimum; Casa Moksha LLC + Casa Moksha Holdings LLC will jointly own RHG MX post-conversion.
  • Casa Moksha LLC + Casa Moksha Holdings LLC activation 2026 — pending conversion; transfer ownership of RHG MX from Austin personally to the pair.
  • Casa Moksha brand trademark — Conley Rose CR File 8049-00100 "Casa Moksha in the U.S.," handled by Mike Piper (parallel to RI matter 4447). Active April 2026 thread "INFORMATION NEEDED re: CASA MOKSHA in the U.S." [mail: rfh, multiple Apr 21–22 2026].
  • Form 5471 RHG for Austin's 2024 return — filed (gross receipts ~$5,270 USD).

2.7 Open litigation / disputes

  • Cindy Canto consignation (active) — full timeline in legal/cindy-consignation-timeline.md. Hostile traffic March 2026; negotiated settlement ruled out 2026-03-28.
  • OTA-listing channel disputes — none active; Rentals Tulum listings disabled 2026-02-23.
  • Hunter's investigation is not a Casa Moksha matter (third-party-witness only — out of scope for FP&A).

2.8 Insurance & compliance

  • IMSS / labor — JOT at Portilla worked 959PRY-CDMX matter (Aug 2025) on staff-classification / IMSS exposure. $946.56 (1 NC).
  • Casa Moksha building insurance — not yet captured in repo. Capex inventory + JME FS would have allocations; specific carrier and limits TBD.
  • e.firma SAT — Austin's Mexican tax credential. Renewal in flight via Diana Jimenez (Trasciende Legal). [Accounting/Austin's e-Firma Synology folder.]

2.9 Tax posture

  • Federal classification: S.A. de C.V. is a per se corporation (per Treas. Reg. 301.7701-2(b)). Conversion to S. de R.L. de C.V. enables Form 8832 disregarded election. Pearce + Kim & Rosado handle.
  • Form 5471: filed for 2024 (gross receipts ~$5,270 USD; consistent with Cindy-era bookkeeping problems). 2025 5471 due with Austin's 2025 return; will reflect S.A. → S. de R.L. conversion.
  • Mexican tax (SAT): RHG 2025 SAT annual return filed by JME on 2026-03-22 (operation #260000680807).
  • IVA: workpaper in 2026-04-29 JME packet.
  • Backdated accounting: two $15,022 MXN "Backdated Accounting" payments + a Sept 3 2025 batch of 25 SAT federal tax debits — JME cleanup of Cindy-era misposting.
  • FBAR threshold crossed 2025-09-24 — Santander MXN balance $329,122 MXN ≈ $18,143 USD after $300K MXN SPEI from JPMorgan. 2025 FBAR required (auto-extension to October 2026).

2.10 Key dates & timeline (Casa Moksha-specific)

Date Event
2026-05-09 Yucatán court publishes acknowledgment of failed Cindy service; Diego files motion for re-attempt at corrected address
2026-04-23 Service-of-process attempt failed (typo: actual Mérida subdivision is "Francisco de Montejo II")
2026-04-22 Conley Rose Casa Moksha brand IP thread (CR File 8049-00100) live
2026-04-22 Moksha Xero org decommissioned
2026-03-28 Cindy hostile escalation; negotiated settlement ruled out
2026-03-22 RHG 2025 SAT annual return filed
2026-03-11 JME signed multi-year FS bundle (2023–2025) delivered
2026-03-03 JME delivers Spanish-language FS draft
2026-03-01 ABS Partners SOW finalized via DocuSign (GK matter, but same period)
2026-02-23 Alex pauses OTA listings (Rentals Tulum)
2026-02-18 JME delivers transformation-date BS + creditor list
2026-02-12 Santander MXN account 2026 YTD peak balance $27,708.75 USD
2026-01-28 Casa Moksha LLC EIN confirmation
2026-01-23 → 02-04 Jamie Anderson / Ceremonia retreat ($45,100)
2026-01-14 Mystery $20K MXN inflow from "NVIO-Jose Pablo Gonzalez Deleze" — unidentified
2026-01-12 Los Dos Uno concert venue rental (MX$20,000)
2026-01-03 → 01-10 Dmitrii Mishin retreat ($34,216)
2025-12-22 Coinbase BTC retreat USD-settlement $34,206.08
2025-12-15 Aguinaldo paid to all CM staff
2025-12-15 Santander MXN 2025 calendar-year peak $19,585.75 USD
2025-12-11 JME confirms amended 2023 + 2024 FS completed
2025-12-04 WeTravel onboarding
2025-11-08 Walter Scott Law engaged (property tax protest)
2025-10-19 Casa Moksha Holdings LLC formed
2025-10-13 Casa Moksha LLC formed
2025-10-10 → 10-13 Chuck & Family comped stay
2025-09-24 FBAR threshold crossed
2025-09-10 JME flags 3 capital-structure issues on 2023 + 2024 FS
2025-08-22 Tata Leban PayPal deposit refunded ($3,337)
2025-07-21 Alfredo joins payroll
2025-06-25 Portilla DD memo (MEMO RENFROE 30062025.pdf)
2025-04-17 Yucatán court order published (precedes consignation thread)
2025-03-17 Ariella S Laden $300 deposit
2025-02-09 → 02-15 Kerry Tice Inner Warrior retreat
2025-02-01 → 02-06 Olga retreat ($14,500 to Wise)
2025-01-23 Secluded Serenity LLC commission inflows
2025-01-12 → 01-21 Brian Begin retreat ($35,247.95 net)
2025-01-04 → 01-09 Rich Rosenblum retreat ($24,360)
2024-12-31 Jim Kocjancic 3-person reservation
2024-12-30 Kerry Tice signing deposit (PayPal $1,819.69)
2024-11-13 BOIR submitted for Renfroe Innovation (Peter Chang at Kim & Rosado)
2024-10-21 Renfroe Hospitality Group LLC (US TX) EIN confirmation
2024-10-08 JME engagement starts
2024-08-09 Renfroe Hospitality Group, LLC (US TX) formed
2023-02-02 Renfroe Hospitality Group SA de CV incorporated

2.11 Open questions

  1. Mystery $20K MXN inflow from "NVIO-Jose Pablo Gonzalez Deleze" 2026-01-14 — still unidentified.
  2. CO DASH LLC — Brian Begin's own LLC vs. coordinator's?
  3. Secluded Serenity, LLC — distinct entity from CO DASH or same operator under different name?
  4. 8832 election timing for converted S. de R.L. de C.V.
  5. Casa Moksha trademark registration status (CR 8049-00100).
  6. Property Manager open hire (offer letter 2026-04-15) — surface for status.
  7. Pedro Luiz Bonilla ([email protected]) appears in CM M365 — guest? vendor? candidate hire? Unidentified.
  8. Anita Vita retreat ($11,200 calendar-listed Mar 2025) — has contract, no matching Brex inflow surfaced.
  9. Lauren Holmes & Caitlin Grace ($10,220 vs. $8,888 conflict; 2026) — Santander USD routing pending confirmation.
  10. Casa Moksha building insurance carrier + limits + claims history not in repo.

2.12 Inconsistencies & discrepancies

  • RHG incorporation date: master-timeline.md 2025-Q1 row erroneously cites 2025-02-02; actual is 2023-02-02. Fix needed.
  • JME 3 capital-structure issues on 2023 + 2024 FS — flagged 2025-09-10; amended 2025-12-11. Old vs. amended FS need cross-reference cleanup in any references using earlier numbers.
  • Cindy cap-table treatment: she self-styled herself onto the cap table at 1% / MXN $500 capital fijo without authorization. Removal via consignation is the active remedy. Conflict with any pre-2025 reference using "1% Cindy" as authoritative.
  • Multi-channel revenue routing during Cindy era — Olga retreat routed to Austin's personal Wise (not Brex) is one historical example. Reclassification work pending.
  • Pre-channel-setup historical receipts on WF 6248 — Casa Moksha guest revenue landing on Austin personal in 2024 needs backfill into RHG books.

3. W 3101 + W 3103 — Austin TX / W 3101 Holdings, LLC

3.1 Identity & ownership

  • Address: 210 Lavaca St, Apt 3101 + Apt 3103, Austin, TX 78701 — W Austin Residences. Legally merged units, rented separately.
  • Owner of record: W 3101 Holdings, LLC (Texas, single-member, disregarded for tax). [Synology: Business/W 3101 Holdings LLC/Formation/ 2025.10.29 W 3101 Holdings LLC Certificate of Formation (Acknowledgment / Certificate / Filing).pdf.] Effective 2025-10-29 — i.e., the LLC is brand-new (Q4 2025).
  • Manager / sole member: Renfroe Family Holdings, LLC (consistent with the rest of the stack).
  • Acquisition history:
  • W 3101 — purchased by Austin in 2015–2018 range. Synology Operations/W 3101 Closing Docs/All Closing Documents.PDF, Amendments dated 11_2_15 (= Nov 2 2015), title commitment, HOA Resale Certificate. Earlier than 3103.
  • W 3103 — Settlement Statement signed 2022-04-04 [Synology: Operations/W 3103 Closing Documents/210 Lavaca St #3103, Austin -- Settlement Statement - signed (Apr 4, 2022 9-44-42 PM).pdf].
  • LLC contribution timing: the LLC was formed Oct 29 2025, which is after both purchases. The unit deeds are presumably contributed to the LLC contemporaneously with formation (deed transfer paperwork is the canonical artifact — confirm presence in the LLC formation packet).

3.2 Financial

  • Carrying values (per context/entities.md):
  • W 3101 ~$2,538,600
  • W 3103 ~$967,900
  • Total ~$3,506,500
  • Mortgage: First Horizon Bank, ~$3,161,616 outstanding (Monarch account 6574). Refinanced late October 2025 — Final CD signed week of Oct 27–30 2025 [mail: rfh "Final CD | Renfroe Refi | First Horizon" 2025-10-27]. Original mortgages predate refi — Synology has UFCU paperwork for W 3101 (Operations/Financing/UFCU/) and First Horizon current packet (Operations/Financing/First Horizon/).
  • Brex account: •••• 7098.
  • ~$1.23M swept to Primary across 3 transactions in the full Brex history — likely tied to the Oct 2025 mortgage refi event.
  • YE 2025 P&L: Synology Operations/Property Manager Reports/W 3101 Holdings LLC-YE 2025 Income Statement.pdf (+ XLSX). Plus 1099 Misc + 1099 Recon for tenants. Owner packet PDF.
  • Monthly Owner Statements from Revel Property Management — current pull "Mar 11, 2026 to Apr 10, 2026.pdf"; earlier Nov 11, 2025 to Dec 11, 2025/. Cadence: monthly.
  • Recent rent receipts: "Your Owner Payments as of April 10, 2026" email from [email protected] — Revel uses AppFolio.
  • Property tax: W 3101 + W 3103 pay Austin TX (Travis County) property tax. 2026 spike of ~$52K Travis County batch (2026-03-23).

3.3 Documents inventory

Business/W 3101 Holdings LLC/: - Formation/ — Certificate of Formation files (filed, certificate, acknowledgment, all 2025-10-29). - Operations/Financing/First Horizon/ — Appraisal 3101.pdf, Appraisal 3103.pdf, Closing Packet.pdf, RENFROE Unit 3101 & 3103 Bwr Copies, Renfroe Final CD.pdf, Title Commitment.pdf, 210 Lavaca 3103 Mortgage Disclosures/{TX Mortgage Banker, TX Mortgage Company, Business Purpose Affidavit, Cover Sheet, Credit Score Disclosure, Privacy Policy, Home Loan Toolkit}. - Operations/Financing/UFCU/ — pre-refi UFCU (University Federal Credit Union) loan paperwork: 2018-01-26 trust letter, 2015 settlement service provider list, 1003_INITIAL_ELECTRONIC, 210 Lavaca 3101 Appraisal, ARM Disclosure, Appraisal Notice, Borrower Certification, Checklist Purchase Refinance, Consumer Handbook, Credit Score Disclosure. - Operations/W 3101 Closing Docs/ — All Closing Documents.PDF, 2018 Notice of Appraised Value, Amendment 11/2/15, HOA Resale Certificate, ITC Buyer Information Letter, Original Title Commitment, Confirmation 228850392. - Operations/W 3103 Closing Documents/ — 1639 DT.pdf, 1639 WDVL.pdf, 2010 HUD-1.pdf, 2020-1-1639 Note signed.pdf, Settlement Statement signed (Apr 4 2022 9:44 PM), Earnest Money, Title docs, W 3103 Appraisal, W 3103 Receipted Contract, W Condo HOA Documents.zip, W Condo Questionnaire. - Operations/W 3101 Tax Protests/ — 798702_227_2021_BoardOrder.pdf + Walter Scott / Travis County variants. - Operations/W 3103 Tax Protests/ — 2021 Tax Protest.pdf. - Operations/W 3101 Floorplan/, W 3101 Images/, W 3101 HOA/, W 3103 HOA/. - Operations/W 3101 Lease Agreements/, W 3103 Lease Agreements/ — active tenant agreements. - Operations/W 3101 Expenses/, W 3103 Expenses/ — operational expense receipts (incl. Wicked Woodworks quote). - Operations/Remodel/ — Bills, Cabinets, Construction Plans, Contracts, Floorplans, Mortgage subfolders. Active renovation artifact archive. - Operations/Property Manager Reports/ — YE 2025 IS, YE 2025 1099 Misc + Recon, Owner packet, monthly statements. - Vendors/ folder.

Missing / open: - Deed-transfer paperwork from Austin → W 3101 Holdings LLC for both units (the LLC was formed after both purchases; deed contributions are the load-bearing tax artifact). - 2026 W 3101 + W 3103 lease renewal records (rolling). - Live Wilkes Build / DW Residential renovation invoices (cf. multiple active 2026-04 → 05 threads about door-swing plans + leaks).

3.4 People

  • Joe Yager / Joseph Yager [email protected] (and [email protected]) — Revel Property Management (W 3101 + W 3103). Active across leaks + leasing.
  • Christian Bingham [email protected] + Catherine [email protected] — Wilkes Build, current contractor on door-swing plans + leak diagnostics. Active May 2026.
  • DW Residential LLC — $75K W 3603 renovation contractor (Mar 2026 payment). OPEN: confirm whether Wilkes Build is a separate engagement from DW Residential or the same firm under different naming. [context/people-graph.md Christian Bingham row.]
  • First Horizon Bank — Dawn Wolfe + Matt Westervelt [email protected], [email protected] — refi closer + originator.
  • MoXi Global Mortgage — Chris Childress [email protected] — referenced in Feb 2026 mortgage thread (alt mortgage company; status TBD — was this a parallel shop?). [mail: rfh 2026-01–02 thread "MoXi - A Global Mortgage Company - E-sign Disclosures."]
  • Championship Title — Awoods [email protected] — W 3101 / W 3603 closing title agent (2025-10-28 closing on 3101 deed matters; 2025-11-05 "3603- DEED" thread).
  • Bonnie Cudlip [email protected] + Marco Biancalana [email protected] + Veronica Acevedo [email protected] — W Residences building staff / package room.
  • Shalon Martin [email protected] — building maintenance liaison ("Window Replacement for Unit 3101" 2026-05-08; "Leak in 3103" 2026-05-07).
  • Khalid Amiri [email protected] — HOA-side contact (cross-cut to 3603 balcony project).

3.5 Vendors & contractors

  • Revel Property Management — full-service PM.
  • Wilkes Build — current renovation contractor.
  • First Horizon Bank — mortgage holder.
  • AppFolio — PM software stack used by Revel for owner statements.
  • Wicked Woodworks — remodel quote in repo.
  • Travis County / TCAD — property tax authority.
  • W Residences building (Marriott-branded) — HOA, package, building services.

3.6 Active mandates

  • 2026 W 3101 window replacement (active 2026-05-08 thread).
  • W 3103 leak diagnostic + repair (active 2026-05-07 thread).
  • Door-swing renovation plan (active May 2026 with Wilkes Build).
  • WO #11727-1 "Flooding" (2026-05-05 active thread, Joe Yager Revel).
  • 2025 Form 1099 issuance for tenants (YE 2025 1099 Misc/Recon in Synology).
  • First Horizon refi — closed Oct 2025; current mortgage in service.

3.7 Open litigation / disputes

None active.

3.8 Insurance & compliance

  • State Farm — Synology W 3603/First Horizon Financing/Supporting documents/State Farm W 3101.pdf confirms a State Farm policy on W 3101. Limits / claims not extracted.
  • HOA assessments: RHP Block 21 LLC + Block 21 Master Condominium
  • Block 21 Condominium Community — assessment notices from [email protected] 2026-04-21 (three separate sub-HOA layers in the W building — see § "W Residences common").
  • Property tax: Travis County. 2021 Tax Protest filings for both 3101 and 3103 in Synology. 2026 Travis County batch ~$52K paid March 2026.
  • Texas Franchise Tax: for the LLC, due May 15. Pearce + Daisy Buck handle.

3.9 Tax posture

  • Schedule E flow-through via the LLC (disregarded). Appears on Austin's 1040.
  • Depreciation: building basis from each unit's settlement statement. 2022 W 3103 acquisition uses 27.5-yr residential. Land allocation per TCAD.
  • 1098 mortgage interest routed to Austin.
  • 1099 Misc issued by W 3101 Holdings LLC (per YE 2025 1099 Misc PDF).
  • Tax protests annual via Walter Scott Law (now coordinated with the 1006 protest engagement).

3.10 Key dates & timeline

Date Event
2026-05-08 "Window Replacement for Unit 3101" thread w/ Shalon Martin
2026-05-07 "Leak in 3103" thread w/ Christian Bingham, escalates to door-swing plan
2026-05-05 WO #11727-1 "Flooding" w/ Joe Yager (Revel)
2026-05-04 "New Message - Renfroe_The W_#3603" coconstruct thread (related building work)
2026-04-21 RHP Block 21 LLC + Block 21 Master Condominium + Block 21 Condominium Community assessment notices
2026-04-10 "Your Owner Payments as of April 10, 2026" (Revel/AppFolio)
2026-03-23 Travis County batch property tax ~$52K
2026-03-11 Mar 11 → Apr 10 Revel monthly statement
2025-11-05 Championship Title 3603 DEED thread
2025-10-29 W 3101 Holdings, LLC formed
2025-10-28 First Horizon refi closing thread; "Closing Appt. - 210 Lavaca Street, # 3101"
2025-10-27 Final CD delivered
2025-10-14 "Tuesday Update
2022-04-04 W 3103 settlement statement signed
2018-04-05 W 3101 Notice of Appraised Value
2015-11-02 W 3101 Amendment #1 (close to original purchase)

3.11 Open questions

  1. W 3101 + W 3103 purchase prices — need actual contract amounts from settlement statements (currently only carrying values are in entities.md).
  2. Deed contribution to LLC — was it executed contemporaneously with 2025-10-29 LLC formation? Need recorded deed.
  3. MoXi Global Mortgage — what was the mortgage shop in Jan-Feb 2026? Refi-shop or alternative for a different facility?
  4. Wilkes Build vs DW Residential — same firm or distinct engagements?
  5. W 3101 + W 3103 active tenant names for 2026 — need lease agreement capture.
  6. First Horizon refi loan terms — rate, amortization, prepay terms from closing packet.
  7. Pre-Oct 2025 mortgage on W 3101 (UFCU) — exact paydown / refi roll-over math.

3.12 Inconsistencies & discrepancies

  • W 3101 acquisition year — 2015 (Amendment 11/2/15) vs. 2018 (Notice of Appraised Value 2018-04-05). Likely 2015–16 closing with 2018 appraisal cycle being a routine annual notice. Confirm.
  • Wilkes Build vs. DW Residential — flagged in people-graph.md.
  • Mortgage amount $3,161,616 — single combined figure for W 3101 + W 3103 (per entities.md); confirm against First Horizon Final CD.

4. W 3603 — Austin TX / personally held / Augusta-rule planning

4.1 Identity & ownership

  • Address: 210 Lavaca St, Apt 3603, Austin, TX 78701 — W Austin Residences (penthouse level, Level 36).
  • Owner of record: Austin Renfroe personally. Not an LLC. Texas homestead-protected.
  • Acquired: 2025-10-28 (closing appointment thread: [mail: rfh "RE: Closing Appt. - 210 Lavaca Street, # 3101, Austin, TX 78701" 2025-10-28]; "3603- DEED" thread 2025-11-05; recorded warranty deed in [Synology: W 3603/Closing/RECORDED Warranty Deed - Renfroe # 3603.pdf]).
  • Contract dated: 2025-09-15 (210 Lavaca St Apt 3603 Contract (2025.09.15).pdf). Multiple amendments (TXR 1903 TREC 39-10) signed 2025-10-01, 10-02, 10-16, 10-24.
  • Floor plan: Level 36 Penthouse Plan (architectural drawing from 2009-01-23).
  • Texas Homestead exemption form: Texas-Form-50-114-Rev5-22-36-2026-02-10 filed (2026-02-10) — Synology root of W 3603 folder.

4.2 Financial

  • Carrying value (per entities.md): ~$4,111,300.
  • Purchase price: TBD from closing CD (Renfroe Purchase Final CD.pdf in Synology — line items not extracted into this repo).
  • Financing: First Horizon (per 2025.10.23 First Horizon Signature Card.pdf + supporting documents folder including PFS, RENFROE acct analysis stmts, WF stmts, Brex stmts, MySBA portal). Also Pinnacle bridge / personal LOC ($600K facility, restated 2025-05-12) per accounting/mita-deep-dive.md — Pinnacle PLOC originated 2022-07-13, renewing again 2026-05 ([mail: rfh "Personal Line of Credit - Renewal" Brent Boltwood 2026-05-08]). Plus a second PLOC at ServisFirst (live renewal 2026-05 with Sophie Membrino). [context/people-graph.md Brent Boltwood + Sophie Membrino rows.]
  • Brex account: •••• 3636.
  • $75K construction payable to DW Residential LLC in March 2026 [entities.md W 3603 §].
  • Active renovation expense detail in Synology Expenses/: Sound of Work LLC [email protected] (mid-Nov 2025 thread "W 3603 - Project Startup", "W 3603 - Sound of Work visit tomorrow 11/4"); estimates + invoices for Phase 1 Demo, PT Scanning, Phase 2 Floor Prep, 2.1 Floor Grain, 2.2 Trim Drywall Make Safe, 2.3 Additional Demo, 2.6 Middle Bedroom Ceiling, 2.7 Primary Bedroom, 2.10 ADD'L PT Scanning, 2.12 Bedroom Ceilings Putback, 2.13 Trenching, 2.14 Floor Outlet Electrical Rough-In. Plus Renfroe Balcony Tiles Invoice.pdf.
  • 2026 insurance: Expenses/2026 Insurance.pdf (carrier + premium not extracted).

4.3 Documents inventory

Business/Personal Investments - Real Estate/W 3603/: - Closing/ — Closing Packet.pdf, RECORDED Warranty Deed, Renfroe Purchase Final CD, RENFROE POA - Unit 3603, multiple amendments, Texas REALTORS Seller's Disclosure Notices, 210 Lavaca St #3603 Inspection, 2025-1-4298 Tax Certificate, Title Commitment, Appraisal, fully-executed receipted contract. - Drafts/ — Amendment (TXR 1903), 2025.09.15 Contract. - Floorplan/ — Level 36 Penthouse architectural drawing + W 3603 Floorplan.pdf. - Expenses/ — full Sound of Work / Wilkes Build estimate + invoice cascade for the renovation; 2026 Insurance.pdf. - First Horizon Financing/ — Wire Transfer Reference Guide, CHECKING ACCOUNT REFERENCE GUIDE, Online Banking, 2025.10.23 First Horizon Signature Card; Supporting documents/{earnstatements, WF stmts, RENFROE acct analysis stmts, Gavon Renfroe PFS Aug 14 2025, State Farm W 2612 + W 3101 (cross-property cited as comps), UFCU Aug eStatement, W 26126 WF stmt, Brex stmts Jun-Aug 2025, MySBA Loan Portal, Statement_2025_Aug}. - Remodel/ — COI - Block 21, Agreement Concerning Work within a Unit (2 versions), Penthouse Plan, DGI Report 1, Previous Owner Remodel, Residential Renovation Contract. - HOA/ — 2026.05.01 W 3603 HOA Master.pdf, Community.pdf, Shared.pdf (three sub-HOA layers). - Texas Form 50-114 Homestead Exemption at folder root.

4.4 People

  • Sound of Work LLC ([email protected]) — primary general contractor for Phases 1+2.
  • Wilkes Build (Christian Bingham + Catherine) — door-swing plans; active across 3603 + 3101 + 3103 maintenance / renovation tickets. May 2026 active.
  • DW Residential LLC — $75K renovation contractor, Mar 2026 (per entities.md).
  • Khalid Amiri [email protected] — HOA-side contact; active 2026-05-05 thread "RE: HOA fees thread for 3603 + balcony project."
  • Block 21 / W Residences building team — COI-on-file for renovation per Remodel/COI - Block 21.pdf.
  • Championship Title — Awoods [email protected] — title agent (2025-11-05 "3603- DEED" thread).
  • First Horizon — Dawn Wolfe + Matt Westervelt — financing.
  • State Farm — Nikki Tate [email protected] — homeowner insurance.
  • CoConstruct ([email protected], [email protected]) — project management software the contractor uses; weekly project summaries land in mailbox.

4.5 Vendors & contractors

  • Sound of Work LLC (lead GC)
  • Wilkes Build (specialty + multi-unit)
  • DW Residential LLC ($75K Mar 2026)
  • Block 21 (HOA / building services)
  • State Farm (insurance)
  • First Horizon (mortgage)
  • Pinnacle (PLOC)
  • ServisFirst (separate PLOC)
  • Travis County / TCAD (property tax)

4.6 Active mandates

  • W 3603 deep gut renovation — Phases 1 + 2 in flight (multi-month).
  • Pinnacle PLOC renewal ($600K) — May 2026.
  • ServisFirst PLOC renewal — May 2026 (Sophie Membrino).
  • Augusta-rule rentals to RENFROE S-corp — intended (≤14 days/year for documented business meetings). Operational status TBD.
  • Texas homestead exemption — filed 2026-02-10.

4.7 Open litigation / disputes

None.

4.8 Insurance & compliance

  • State Farm homeowner / condo policy (Synology W 3603/Expenses/2026 Insurance.pdf + supporting State Farm W 3603 references). Carrier contact Nikki Tate.
  • Builder's-risk / renovation insurance likely required given scope — COI - Block 21.pdf is on file.
  • HOA: RHP Block 21 LLC + Block 21 Master Condominium Community + Block 21 Condominium Community (the same three layers as 3101/3103 and 2612). Confirms three sub-HOA layers building-wide.
  • Texas homestead: filed.
  • Property tax: Travis County.

4.9 Tax posture

  • Personal residence — Texas homestead protected. Capital-gains exclusion under §121 available on future sale (subject to ownership + use tests).
  • Augusta rule §280A(g) — rentals from Austin → RENFROE S-corp for documented business meetings, ≤14 days/year. Income flows to Austin's Schedule E (or, per the rule, is excluded from gross income); RENFROE deducts as business expense. Active strategy per entities.md and tax/tax-strategies-reference.md.
  • Renovation capitalization vs. expense — will need a careful split: improvements (capitalized basis additions) vs. repairs (expensed). Pearce will handle via 2026 return.
  • No depreciation — primary residence not depreciable under §167 (unless Augusta-rule treatment converts portion to rental; even then, with ≤14 days, no depreciation per §280A(g)).

4.10 Key dates & timeline

Date Event
2026-05-09 CoConstruct Weekly Project Summary
2026-05-08 Brent Boltwood Pinnacle PLOC Renewal thread
2026-05-07 Wilkes Build Door swing plan + Leak in 3103 (cross-unit)
2026-05-05 Wilkes Build Door swing plan; Khalid Amiri HOA + balcony
2026-05-01 HOA notice batch (Master / Community / Shared)
2026-04-30 "New Message - Renfroe_The W_#3603"
2026-04-01 "Pay App. No. 2 - W Austin - Unit 3603"
2026-03-XX $75K paid to DW Residential LLC
2026-02-10 Texas Homestead Exemption filed
2025-11-13 Sound of Work "Re: W 3603 - Project Startup"
2025-11-11 Khalid Amiri RE Project Startup
2025-11-05 Championship Title 3603- DEED thread
2025-11-04 Sound of Work site visit 11/4
2025-10-28 Closing appointment
2025-10-23 First Horizon Signature Card
2025-10-16 / 10-24 Contract amendments AR Signed
2025-10-01 / 10-02 Earlier contract amendments
2025-09-15 Original 3603 contract
2022-07-13 Pinnacle PLOC originated

4.11 Open questions

  1. W 3603 actual purchase price — extract from Renfroe Purchase Final CD.
  2. First Horizon W 3603 mortgage terms — rate, amortization, balance.
  3. Pinnacle bridge balance — separate from PLOC; status post-Mita takeout (TSB advanced 2025-07-28; bridge paid off but tying out the exact closeout date + amount is open).
  4. Augusta rule operational status — has RENFROE actually rented W 3603 for any business-meeting days yet?
  5. Wilkes Build vs DW Residential scope split (open from § 3 too).
  6. Total renovation budget + actual to date — Sound of Work estimates
  7. invoices + Wilkes work + DW Residential — need running total.

4.12 Inconsistencies & discrepancies

  • DW Residential vs. Wilkes Build vs. Sound of Work — three named contractors active on W 3603 (and 3101+3103 spillover). Not clear whether they're distinct firms or one firm with two trade names.
  • Closing thread subject conflation — "Closing Appt. - 210 Lavaca Street, # 3101" 2025-10-28 thread was used to coordinate 3603 closing (subject mis-uses 3101). Confirm this isn't a mis-route.
  • Pinnacle vs. ServisFirst PLOC — Austin has two separate PLOCs at two banks, both renewing simultaneously in May 2026. Consolidated view of unsecured personal credit lines is open.
  • Phases vs. "Phase 1 Demo + Phase 2 N sub-phases" — the renovation invoice numbering (769B, 769C, …, 769S) suggests an alphabetic contractor-side index that doesn't 1:1 to phase descriptions. Need a consolidated phase tracker.

5. 210 Lavaca #2612 — Austin TX / personally held / Schedule E

5.1 Identity & ownership

  • Address: 210 Lavaca St, Apt 2612, Austin, TX 78701 — W Austin Residences. Floor 26.
  • Owner of record: Austin Renfroe personally. Not an LLC.
  • Acquired: October 2011 (Synology Closing Docs/Non-Realty Items Addendum - 10_10_11.pdf; 210 Lavaca #2612 Contract.pdf; W Residences #2612 Proposed HUD).
  • Schedule E rental (long-held).

5.2 Financial

  • Carrying value (per entities.md): ~$586,700.
  • Mortgage: ~$349,509 outstanding (Monarch acct 8368). Held at Wells Fargo (per Synology Mortgage/210 Lavaca St Mortgage.pdf, loan application 1003, mortgage statements).
  • Annual rent (recent): lease cycle visible — 2024-2025 (Douglas and Vila), 2025-2026 (Scott), 2026-2027 (Scott renewal). Cadence is 12-month renewals.

5.3 Documents inventory

Business/Personal Investments - Real Estate/W 2612/: - Closing Docs/ — Non-Realty Items Addendum 10/10/11, 210 Lavaca #2612 Contract, Seller's Disclosure, Resale Certificate, 2018 Notice of Appraised Value, 210 Lavaca St #2612 brochure, Proposed HUD, Lavaca St Invoice, 3091_001.pdf, 3092_001.pdf. - Lease Agreements/ — multi-year sequence: - 2016.05.17–12.31.2016 (Mankins) - 2017.01.01–06.30 (Mankins) - 2017.07.01–2018.03.30 (Mankins) - 2018.01.31–2019.01.31 (Wiginton) - 2019.09.29–12.31 (Amadio) - 2020.02.15–2021.02.28 (Seeto) - 2021.04.06 Application (Noorani) → 2021.04.15–2022.04.30 (Noorani) - 2022.05.05–2023.05.31 (Ghattas) - 2023.12.28–2024.12.27 (Douglas and Vila) - 2025.01.14–2026.01.14 (Scott; two PDFs — original + amended end date) - 2026.01.12–2027.01.10 (Scott renewal) - Mortgage/ — 2612-1.pdf, 2612-2.pdf, 1003 loan application, 210 Lavaca St Mortgage.pdf. - Tax Protests/ — historical protest filings (Walter Scott Law coordination implied). - Expenses/ — recurring + capex receipts: Integra Receiver, Panache Interior Design (multiple), Precision Home Automation, Felix Media Solutions, Stanley Steemer (carpet), garbage disposal replacement (2024-01-24), water heater + rack (2024-03-05), receiver rack ears (2024-01-18), Apple TV (2024-01-18), Hue Lights (2025-06-23), door repair (2024-12-16), Insurance May 10 2018, multiple 2017+2018 Travis County property tax bills + receipts, 2009 invoices, Make Ready Invoice 673, Walmart, Amazon, State Farm Payment Confirmation. - W 2612 Condo closet/, Walkthrough/ — operational ops folders. - Operations/Management Statements/ — monthly statements from whichever PM Austin uses for 2612 (likely also Revel via AppFolio).

5.4 People

  • Tenants (rolling): Mankins → Wiginton → Amadio → Seeto → Noorani → Ghattas → Douglas and Vila → Scott (current).
  • Joe Yager / Revel PM — operational PM for Austin's W condos (3101/3103 confirmed; 2612 likely on the same engagement).
  • State Farm — homeowner insurance.
  • Wells Fargo — mortgage servicer.
  • AppFolio — owner-statement software.

5.5 Vendors & contractors

  • Panache Interior Design (recurring decorating).
  • Precision Home Automation (recurring AV / smart-home).
  • Felix Media Solutions (AV install).
  • Stanley Steemer (carpet).
  • Travis County / TCAD (property tax).

5.6 Active mandates

  • 2026 Scott lease (executed Jan 2026, runs to 2027).
  • Mortgage in service (Wells Fargo).
  • Rolling annual tax protest (likely via Walter Scott Law or in-house).
  • W Residences HOA assessments (same three sub-HOA layers as the rest of the W stack).

5.7 Open litigation / disputes

None.

5.8 Insurance & compliance

  • State Farm policy on W 2612 — Synology Expenses/W 26126 Insurance May 10 2018.pdf and Payment Confirmation – State Farm®.pdf confirm longstanding carrier relationship. Limits / claims TBD.
  • Property tax: Travis County. 2017 + 2018 receipts in repo. 2015 Austin PID Assessment 210 Lavaca 2612 file too.
  • HOA: same three sub-HOA layers (Master / Community / Shared).

5.9 Tax posture

  • Schedule E rental directly on Austin's 1040 (no LLC wrapper).
  • 27.5-yr residential depreciation since 2011-2012 in service. By 2026 ≈ 14 years depreciated (~half life).
  • §1031 candidate (long-held investment property) if sold; consult with Pearce.
  • Annual property-tax bill, mortgage interest, repair-vs-improvement cap all routine.

5.10 Key dates & timeline

Date Event
2026-04-21 RHP Block 21 + Block 21 Master Condominium + Block 21 Condominium Community assessment notices (cross-unit; same 3 sub-HOA layers)
2026-04-10 "Your Owner Payments as of April 10, 2026" Revel/AppFolio (cross-unit)
2026-01-12 Scott lease renewal signed (2026.01.12–2027.01.10)
2025-01-14 Scott initial lease (2025.01.14–2026.01.14)
2024-12-16 Door repair
2024-12-27 Douglas and Vila lease ends
2023-12-28 Douglas and Vila lease begins
2011-10-10 Original purchase contract addendum

5.11 Open questions

  1. Original purchase price — extract from Proposed HUD or 1003 loan application.
  2. W 2612 PM engagement — confirm Revel handles this unit too (or if Austin self-manages).
  3. Insurance limits + claims history — extract from State Farm policy declarations.
  4. Mortgage terms — extract from 210 Lavaca St Mortgage.pdf.
  5. Cumulative depreciation taken — Pearce records.

5.12 Inconsistencies & discrepancies

  • Lease end-date mismatch on 2025 Scott lease — two files in repo: 2025.01.14-2026.01.14 W 2612 Lease (Scott).pdf and 2025.01.14-2026.01.11 W 2612 Lease (Scott).pdf. End dates differ by 3 days. Likely a redline; confirm canonical.

6. Oceana 433 — Playa del Carmen / Mexican fideicomiso

6.1 Identity & ownership

  • Address: 28 Manzana 88 Lote 03 Depto 433, Playa del Carmen (Quintana Roo). Same address used as RHG MX's mailing address (RHG has no Mexican mailing address; uses Austin's Mexican condo as default).
  • Owner of record: Austin Renfroe personally via Mexican fideicomiso (trust) — SRE-FIDEICOMISO OCEANA 433 (TRUST).pdf. Trustee bank: Actinver. Acquired 2018-07 (per tax/pearce-bevill-thread-summary.md).
  • Original purchase price: $584,436.12 USD (per tax/pearce-bevill-thread-summary.md 2018-07 entry).
  • NOT held in any LLC.
  • Operator: Renfroe Family Holdings, LLC operationally manages the property (collects guest deposits, etc.); but legal owner is Austin personally via the trust. RFH does not own Oceana 433.

6.2 Financial

  • Carrying value (per entities.md): ~$850,000. ~45% appreciation vs. purchase.
  • Mortgage / LOC: ServisFirst LOC — original 2018-09-25 2018-09-25 ServisFirst Oceana Loan.pdf. Multiple 2018 monthly invoices in Synology. Renewed 2023-07-26 (per 2023-07 ServisFirst LOC Renewal Oceana 433/A. Renfroe - LN#35908 - Renewal Docs dated July 26 2023.pdf + Intercreditor Agreement + Deed of Trust). Lien Release PDF in folder — confirm whether this is an old lien on a different facility or the current one (likely an old one given the 2023 renewal).
  • Brex accounts: Dep •••• 5636, Ops •••• 4145.
  • Recent Brex transfer: "Gavon made a transfer from Oceana 433: Dep to Primary checking" 2026-05-04 [mail: rfh].
  • Deposit pattern: guest deposits received in Dep; non-refundable portions moved to Ops; refundable security deposits held in Dep until resolved.
  • Pre-Brex banking history: ServisFirst Payoff Wire Money Confirmation through Wells Fargo (ServisFirst Payoff - Wire Money - Confirmation _ Wells Fargo.pdf) — historical paydown.

6.3 Documents inventory

Business/Personal Investments - Real Estate/Oceana 433/: - Closing Documents/ — comprehensive: Selling Contract Nov-2017 (+ Page 1 + 1st Modificatory + Adendum 11-marzo-2019), Convenio Modificatorio, Contract Approved (P.A.ESC. 1733), Oceana 433 Notary Transfer, Foro Transfer, Trust Transfer, Contrato de Compraventa Parts 1+2, SRE-FIDEICOMISO OCEANA 433 (TRUST).pdf, CLOSINGS 2 + CLOSINGS 3, Taxes and Closing Costs to Notary, RECEIPT F.C. - 2° PAYMENT (July 2 2019), RECEIPT of TAXES (NOTARY)(27-June-2019), RECEIPT of RIGTHS (TRUST)(28-June-2019), Oceana 433 Legal File, NOTIFICACION RESCICION CONTRATO (RGA), 433 Oceana Wire Receipt (Trust Creation), Oceana 433 Wire, BUYER'S DATA FORM, Acquiring Property in Mexico, Playa Del Carmen Costs, Oceana 433 Contract.docx, Contrato de Cesión_Actinver_Austin Renfroe (multiple version), Arrendamiento Bodega 6 (signed) (storage unit), Estado de Cuenta Banorte Condominio Oceana Noviembre 2019, Registration Ballot PRP, FORMATOS DATOS para Fideicomiso (signed). - Management Agreement/ — 2019.01.01 + 2019.03.29 + 2022.01.01 Renfroe PlayaDistrict Oceana 433 Management Contracts; 2023.03.01 Renfroe Angelhost Oceana 433 Management Contract (newest, switched PM from PlayaDistrict → Angelhost); PODER OC-433 (POA) + PODER OC-433 (Caro) variants. - HOA Bills and Fees/ — recurring HOA bills. - HOA Notices and Meetings/ — meeting minutes / notices. - Decorators/ — interior-design vendor records. - Floorplan/, Inspo/, 433 Oceana Schematics/ — design + layout. - Tax Payments/ — Mexican property tax (predial). - Management Company Statements/ — monthly statements from PM. - Oceana Walkthrough/ — operational ops. - ServisFirst Loan/ — see § 6.2. - Thumb Drive/ — backup copies. - To Sort/ — incl. Re_ Monthly Statement Stella - Nov 2023 -Oceana 433/. - Oceana/ — additional folder (likely build files / overlays).

6.4 People

  • Renfroe Family Holdings (operator).
  • Caro — POA holder per PODER OC-433 (Caro).pdf — local Mexican contact for property administration.
  • Angelhost (current PM, 2023-03-01 forward) — Renfroe PM contract.
  • PlayaDistrict (prior PM, 2019–2022).
  • Actinver — fideicomiso trustee bank.
  • ServisFirst Bank — Sophie Membrino [email protected] — current relationship banker (PLOC renewal active).
  • Notaría (Mexican notary; closing docs).
  • HOA / Condominio Oceana — Banorte account number per Estado de Cuenta Nov 2019.

6.5 Vendors & contractors

  • Angelhost (PM).
  • HOA (Condominio Oceana, banked at Banorte).
  • ServisFirst (LOC).
  • Decorators (per Decorators folder).
  • Mexican notary (closings, trust admin).

6.6 Active mandates

  • ServisFirst LOC — renewed 2023-07; current renewal status TBD (2026 cycle likely active given the cross-property PLOC renewal cadence with Sophie Membrino).
  • Angelhost PM — active 2023+.
  • Mexican fideicomiso renewal — Mexican trusts have time-limit considerations (50-year initial term renewable). Current term not extracted into repo.

6.7 Open litigation / disputes

None active. Historical NOTIFICACION RESCICION CONTRATO OCEANA 433 (RGA)(signed).pdf in closing docs — appears to be a 2017–2019 contract-rescission notice tied to the original purchase chronology (possibly with Real Estate broker RGA or a prior buyer); resolved.

6.8 Insurance & compliance

  • HOA / Condominio Oceana assessments — Banorte account.
  • Mexican property tax (predial) — annual, in Tax Payments/.
  • Building insurance — likely carried by HOA at the building level; unit-level policy not extracted into repo (TBD).
  • Fideicomiso compliance — annual fees, trustee bank coordination via Actinver.

6.9 Tax posture

  • Schedule E flow-through directly to Austin's 1040 (personally held).
  • Form 8938 (Specified Foreign Financial Asset) — required if threshold; covered by 2024 + 2025 1040 (per Pearce thread, 8938 was on the 2023 return).
  • Form 3520 (Mexican Trust) — required because Mexican fideicomiso is a US-treated foreign trust. 2023 return included Form 3520 (per tax/pearce-bevill-thread-summary.md 2024-10-15 entry).
  • Mexican income tax / IVA — handled at the operator (RFH) level for any guest revenue routed through US channels; SAT side handled by JME (overlaps with RHG MX scope).
  • Depreciation — 27.5-yr residential since 2018-07 in service.

6.10 Key dates & timeline

Date Event
2026-05-04 Brex transfer Oceana 433 Dep → Primary
2023-07-26 ServisFirst LOC renewal docs (LN#35908)
2023-03-01 Angelhost PM contract begins
2022-01-01 PlayaDistrict PM contract renewed
2019-11 Estado de Cuenta Banorte Condominio Oceana
2019-07-02 RECEIPT F.C. 2° payment
2019-06-28 RECEIPT of RIGTHS (TRUST)
2019-06-27 RECEIPT of TAXES (NOTARY)
2019-03-29 PlayaDistrict PM contract
2019-03-11 Adendum Contrato Promesa OCEANA 433 (signed)
2019-01-01 First PlayaDistrict PM contract
2018-09-25 ServisFirst Oceana Loan
2018-07 Original acquisition ($584,436.12)
2018-04 → 06 ServisFirst Loan invoices
2018-01-10 Contrato de Cesion Actinver Austin Renfroe (trust assignment)
2017-11 Selling Contract Nov-2017

6.11 Open questions

  1. ServisFirst LOC current balance + 2026 renewal status.
  2. Fideicomiso term + trustee fee schedule — Actinver records.
  3. Unit-level property insurance — separate from HOA building policy?
  4. Storage unit (Bodega 6) — separate lease (Arrendamiento Bodega 6) — current status; included with unit or separately invoiced?
  5. Caro POA scope — what specific actions has she been authorized to take?
  6. Recent Mexican property tax (predial) bills — most recent in repo TBD.
  7. HOA assessment current rate — most recent statement.
  8. Lien Release (file in ServisFirst Loan folder) — does this fully unencumber the trust? Confirm vs. current LOC.

6.12 Inconsistencies & discrepancies

  • RHG-vs-Oceana operator: entities.md says operator = RFH (not RHG) but the same address is RHG MX's mailing address. The coincidence is purely a "Austin's only Mexican address" pattern. Make sure no document lists Oceana 433 itself as RHG-owned (it's not).
  • Fideicomiso vs. direct ownership — Austin owns the beneficial interest (los derechos del fideicomiso); the trustee bank (Actinver) holds legal title. For US tax purposes Austin is the beneficial owner (Form 3520).

7. 1006 20th St S — Birmingham / Five Points BHM Holdings, LLC

Operationally the deepest property in the stack. Full pre-foreclosure chronology + post-foreclosure operational playbook is in accounting/five-points-1006-sba-narrative.md (1,030 lines). This section is a property-keyed condensation.

7.1 Identity & ownership

  • Address: 1006 20th St S, Birmingham, AL 35205. Commercial building (formerly housed The Woolworth bar; pre-foreclosure operating tenant was Urban Parc).
  • Owner of record (post-foreclosure): Five Points BHM Holdings, LLC — Texas LLC, single-member, disregarded. Formed 2024-10-18 (Synology Formation/2024.10.18 Five Points BHM Holdings Certificate of Formation (Filing).pdf). EIN confirmation 2024-10-23.
  • Owner pre-foreclosure (defunct): 1006 20th St S, LLC — Hunter
  • Austin + business partner co-owners. Bankrupt; shell intentionally kept open (dissolution would crystallize the $150K SBA debt onto guarantors; per Sep–Oct 2025 Chuck/Stuart analysis). Brex 0926, zero balance.
  • Operating tenant pre-foreclosure (defunct): The Woolworth, LLC — bar operator. Closed; shell intentionally kept open (carries ~$500K SBA EIDL Loan #4300957803, "loan 7803," with Hunter as borrower and Austin as personal guarantor). $7,965.60/mo Brex outflow from Five Points = Five Points → Austin distribution → personal SBA payment.

7.2 Financial

  • Acquisition path (recorded): Five Points BHM Holdings LLC purchased the ServisFirst Bank purchase note for $2,325,725 (wired from Brex 5803 to ServisFirst on 2024-12-23; recorded Assignment of Mortgage at Jefferson County Probate, Instrument #2024117943, 12:36 ET). Five Points became senior creditor against defunct 1006 → foreclosed → owns the building outright. Synology Formation/Assignment of Mortgage RECORDED (ServisFirst Bank to Five Points BHM Holdings LLC).pdf + Sale Agreement_Renfroe.pdf + 1006 20th St S Foreclosure Deed.pdf.
  • Financing structure (corrected 2026-05-09 in entities.md): two-level loan:
  • Parents → Austin (Eugene + Jana → Austin personally): real intrafamily loan. AFR / §7872 / 1099-INT compliance applies. Promissory note still missing — Stuart Memory was looking for it Sep 2025.
  • Austin → Five Points BHM (intercompany; same-taxpayer because Five Points is disregarded): separate loan note Stuart drafted Dec 2024. No §7872 / AFR / 1099-INT consequence because both legs are Austin (disregarded entity). Drafted because Jana wanted formal Stuart/Kaz review for family-side comfort.
  • Insurance lapse — Five Points BHM commercial property insurance lapsed 2026-04-22; renewal scramble Apr 22 → May 2 2026 (per accounting/five-points-1006-sba-narrative.md §5).
  • Edgewood billing changeover 2025-10-24 — Chuck Murphy negotiated switch from auto-ACH draws to invoice-based billing.
  • Brex account: •••• 5803.
  • Pre-foreclosure operations expense visible in Synology Operations/Old 1006 20th Ave S (Woolworth) Documents/ — April Management Report + Cash Summary + Warranty Deed (2017) + 2024 ServisFirst Appraisal.
  • Property tax 2026 — 2026 1006 property tax bill cut in half by Walter Scott Law (engaged via Skinner Legal 2025-11-08). Synology Expenses/2025.10.12 1006 20th St S Property Taxes.pdf.
  • City Center District Management Corp — recurring assessments; Invoices 30687 ($165) + 20751 ($31) in Synology.
  • Renewal effective 2026-04-22 thread EXPIRING 4/22/26 : Five Points BHM Holdings, LLC - Renewal effective 04/22/26 Apr 22 → May 2 with Edgewood Jeff Chopin.

7.3 Documents inventory

Business/Five Points BHM Holdings LLC (1006 20th St S)/: - Formation/ — Certificate of Formation (Acknowledgment + Certificate + Filing) 2024-10-18, EIN Confirmation 2024-10-23, BOIR confirmations (Five Points + 1006 20th Street South), Assignment of Mortgage RECORDED (ServisFirst → Five Points BHM Holdings LLC).pdf, Sale Agreement_Renfroe.pdf, 1006 20th St S Foreclosure Deed.pdf. - Expenses/ — Package policy effective 4.22.25.PDF (insurance), 2025.05.12 MySBA Loan Portal Payment, Woolworth Bar FireScan Quote (signed), 2025.10.12 1006 20th St S Property Taxes, Inv 30687 + 20751 from City Center District Management Corp. - Operations/Old 1006 20th Ave S (Woolworth) Documents/ — historical pre-foreclosure docs incl. 1006 20th Street South April Management Report + Cash Summary, 2017 Warranty Deed, 2024 ServisFirst Appraisal. - Operations/ — Woolworth Bar Inspection Report.pdf and other building-condition docs.

7.4 People

Renfroe-side / family / advisors: - Hunter Renfroe [email protected] — Austin's sibling (pronouns flagged for verification: 2012 1120-S uses she/her; current people.md uses he/him). 1006/Woolworth legacy co-owner; SBA 7803 original borrower. - Eugene + Jana Renfroe — AFR loan to Austin → Five Points. - Chuck Murphy [email protected] — RFH operations lead; Birmingham coordinator since Aug 17 2025.

Memory Legal (Stuart Memory + McKenna Meldrum): - [email protected], [email protected] — SBA / 1006 / ServisFirst counsel. Drafted Austin↔Five Points loan note Dec 2024. Engaged with SBA EIDL servicing dept (Loan 7803 collection saga Sep–Oct 2025).

Skinner Legal (David C. Skinner + Christian): - [email protected] — Birmingham counsel; Urban Parc tenant litigation lead.

Walter Scott Law: - [email protected], [email protected] — property tax protest. Cut 2026 1006 bill in half (engaged Nov 2025 via Skinner).

Walding LLC (Brian Walding + Donna Knotts Byrd): - ServisFirst-side counsel on 2024 note assignment. One-time mandate; inactive.

Pearce Bevill (Daisy Buck + Robert Cook): - 1006 / Five Points / Woolworth bookkeeping + tax. Distinct billing from RFH-Primary.

Edgewood Partners / Edgewood CRE: - Jeff Chopin [email protected] — primary. Joshua Allan ACoM [email protected] — day-to-day. Property managers; uses AppFolio.

TRC / The Retail Companies: - Bill Clements [email protected] — primary leasing broker. Brooks [email protected] — secondary. Active LOIs Apr–May 2026.

Pre-engagement (now inactive): - Lyndsy Yim [email protected] (SRS Real Estate Partners) — re-letting broker for 1006 post-Urban-Parc 2024. - Orchestra Partners (Hunter's firm): AJ Mercer, Kayla Mitchell, Henry Costa, John Boone — pre-foreclosure 1006/Woolworth stewardship. - Roger Spain + Will Aderholt @ Warren Averett — Hunter's old accountant; ran 1006 books through early 2024. - Robert E.L. Gilpin (Gilpin Givhan PC) — passive cc on 2024 mortgage assignment. - Kaz Espy (The Espy Firm) — historical Hunter-side advisor.

ServisFirst-side (counterparty): - Sophie Membrino [email protected] — current banker (separate PLOC renewal facility). Active May 2026.

7.5 Vendors & contractors

  • Edgewood CRE — property manager.
  • TRC — leasing broker.
  • Walter Scott Law — property-tax protest.
  • City Center District Management Corp — district assessment.
  • FireScan — fire-system vendor (Woolworth Bar quote in repo).
  • Insurance carrier — TBD (Package Policy effective 4.22.25 in repo).

7.6 Active mandates

  • Active LOI circulation for 1006 building (Bill Clements / TRC) — Five Points moving from "pre-revenue" toward operating commercial rental. April–May 2026 traffic.
  • Five Points BHM commercial insurance renewal — lapse 2026-04-22 → scramble to renew by May 2 2026.
  • SBA Loan 7803 collection — Stuart Memory engaged with EIDL servicing; reminder set for January 2026.
  • Annual reports / registered agent maintenance for Five Points BHM, 1006 20th St S LLC, and The Woolworth LLC — all three TX/AL entities must be maintained.
  • Woolworth team monthly huddle [mail: rfh "Woolworth team monthly huddle" recurring].
  • Urban Parc litigation — legal/urban-parc-litigation.md — separate active matter against the prior tenant.
  • Five Points BHM Notice of Forfeiture of Right to Transact Business filed by Alabama SoS 2025-11-12 — needs reinstatement (open status).

7.7 Open litigation / disputes

  • Urban Parc lawsuit re: 1006 20th St — confirmed filed by Nov 4 2024 (John Boone forwarded). Skinner / Christian leads. Active.
  • SBA EIDL 7803 collection — was charged off; SBA sent 3 rapid-fire acceleration notices 2025-09-13. Stuart Memory engaged. Active but in "nothing to do right now" posture as of 2025-10-30.
  • Hunter's Investigation — separate matter, not Austin's, third-party-witness only.

7.8 Insurance & compliance

  • Carrier: Package Policy effective 4.22.25 (in Synology) — limits + carrier name needs extraction.
  • Lapsed 2026-04-22 — renewal in flight via Edgewood (Jeff Chopin).
  • Property tax: Jefferson County, AL. 2026 bill cut in half via Walter Scott Law.
  • City Center District assessments recurring.
  • Five Points BHM TX Franchise Tax — Daisy Buck offered to file with zero gross receipts 2025-11-13.
  • Alabama SoS: Five Points BHM Notice of Forfeiture filed 2025-11-12 — registration cleanup pending.
  • BOIRs filed for both Five Points BHM and 1006 20th Street South.

7.9 Tax posture

  • Schedule E / disregarded flow-through to Austin's 1040.
  • Loan 7803 monthly $7,965.60 booked as Five Points → Austin distribution → Austin personal payment of guaranteed debt. NOT a Five Points expense.
  • 2024 1006 LLC loss = 100% to Austin personally (per Daisy Buck 2025-09-10). 2025 final 1006 LLC return; Woolworth 2024 = final return.
  • §165(g) worthless security deduction — possible for 2026 return on Red Farm investment ($120,833 invested; shut down 2026).
  • Pearce engagement scope — distinct billing for Five Points work. $6,250 paid March 2026.
  • 2024 ServisFirst note buyout basis: $2.33M Five Points basis in the note. Foreclosure converts note basis → building basis. Land vs. building allocation to be done by Pearce.

7.10 Key dates & timeline

Date Event
2026-05-06 Active TRC / Edgewood thread "Five Points South"
2026-05-02 Insurance renewal active w/ Edgewood Jeff Chopin
2026-04-22 Five Points BHM commercial property insurance lapses
2026-04-20 Active LOI circulating for 1006 building (TRC / Bill Clements)
2026-04-14 Woolworth team monthly huddle
2026-01-13 Chuck Woolworth monthly call
2025-11-29 Chuck Murphy ITD recap (1006/Woolworth dissolution rejected; 2026 property tax cut in half)
2025-11-13 Daisy Buck offers TX franchise filing zero
2025-11-12 Five Points BHM Notice of Forfeiture filed by Alabama SoS
2025-11-08 Walter Scott Law engaged via Skinner
2025-10-30 "Nothing to do right now" SBA posture; reminder set January 2026
2025-10-27 → 10-28 Chuck/Michelle visit Pearce in person; Woolworth financials delivered
2025-10-24 Edgewood billing changeover (auto-ACH → invoice)
2025-10-12 2025 1006 property taxes bill
2025-10-10 → 10-12 Stuart Memory SBA POA work (filed w/ EIDL Oct 20)
2025-10-03 Austin SBA portal access; 4 SBA loans surfaced
2025-10-02 Stuart confirms Austin NOT PG on $150K 1006 SBA loan
2025-09-29 Jana flags SBA portal URL
2025-09-26 Stuart confirms Austin signed PG on Loan 7803
2025-09-25 1006/Woolworth dissolution rejected
2025-09-23 Stuart emails SBA EIDL servicing
2025-09-13 SBA sends 3 rapid-fire acceleration notices Loan 7803
2025-09-09 Austin asks Stuart for parents↔Austin AFR note
2025-09-10 Daisy Buck: 2024 1006 LLC loss = 100% to Austin personally
2025-09-08 Michelle Kultgen (Waterloo) partners w/ Chuck
2025-08-17 Chuck replaces Laurence as RFH ops lead
2025-02-26 $15,500 wind-down sweep from defunct 1006 Brex 0926 → Five Points 5803
2025-02-06 ServisFirst confirms 1006 + Woolworth loan balances = $0 (Dec 31 2024)
2025-01-21 Restated 2023 financials for 1006 LLC / Woolworth delivered
2025-01-07 Eugene + Austin + Stuart Woolworth thread wrap-up
2024-12-23 $2,325,725 wired Five Points 5803 → ServisFirst; Assignment of Mortgage recorded; Five Points becomes senior creditor
2024-12-18 → 12-23 Multi-counsel coordination of ServisFirst → Five Points assignment
2024-12-18 Pearce + Nick Rosado strategy call
2024-12-16 Austin↔Five Points loan note division of labor
2024-11-04 Urban Parc lawsuit forwarded by John Boone (filed)
2024-10-23 Five Points BHM EIN confirmation
2024-10-18 Five Points BHM Holdings, LLC formed
2024-09-26 First Stuart Memory email re Woolworth (foreclosure-path engagement)
2024-09-17 Lyndsy Yim "Urban Parc Introduction"
2024-09-10 Laurence forwards "Urban Parc - 1006 20th Street S."
2024-07-02 Austin's ServisFirst meeting on lease-vs-sale
2024-06 Pillar3 erroneous Woolworth dissolution reversed
2024-05–08 ServisFirst issues demand letter for Woolworth debt ~$700K
2024-02-06 → 02-08 TEN-X Auction listing for 1006 — UNSUCCESSFUL
2024-02-02 Murray Brown signs "Woolworth Term Out" agreement (DocuSign)
2023-08 Heavy "Urban Parc Rent Payment and Debt Service" thread (likely missed rent)
2023-04-22 Austin Contributions for 1006 thread (keeping 1006 afloat)
2020 (COVID) Hunter takes Woolworth EIDL Loan 7803 (~$500K); Austin signs PG
2020-11-30 First COVID-era SBA touchpoint (Henry Costa @ Orchestra)
2017 1006 20th Street Warranty Deed (pre-foreclosure ownership chain)

7.11 Open questions

  • Tracked in accounting/five-points-1006-sba-narrative.md § 19. Top level:
  • Murray Brown Term Out date — 2023-02-02 vs. 2024-02-02 conflict in narrative file. Verify.
  • AFR promissory note (parents → Austin) — origination date + terms. Stuart Memory still looking.
  • Five Points BHM LLC formation date — confirmed 2024-10-18 from Synology certificate; earlier master-timeline.md TBD list claims "likely Q3 or Q4 2024" — RESOLVED, can update.
  • Insurance carrier + limits — extract from Package Policy.
  • Active LOI tenants — TRC has multiple LOIs; which are leading?
  • Five Points BHM Alabama SoS reinstatement — status post Nov 12 2025 forfeiture notice.
  • The fourth charged-off SBA loan — entity TBD (per entities.md SBA story).

7.12 Inconsistencies & discrepancies

  • Murray Brown Term Out: 2023-02-02 vs. 2024-02-02 — same source file gives both dates. Resolve.
  • Hunter pronouns — RESOLVED 2026-05-10: Hunter is male, Austin's brother; the 2012 1120-S "her shares" reference is a typo on the source form; previously conflicted with current people.md "his"). Load-bearing for SBA legal-filing counterparty-name unambiguity.
  • AFR-loan-funded vs. parents→Austin→Five Points framing — corrected in entities.md 2026-05-09 but earlier framings remain in some files. Cleanup pass needed across legal/advisory-contract-gaps.md §15.
  • "AFR loan from Austin's parents" funded Five Points directly is the wrong frame — parents lent to Austin personally; Austin lent to Five Points.

8. Lake Austin Marina slips × 3 — ATX Marine, Austin Marine, Renfroe Marine

8.1 Identity & ownership

Three single-member Texas LLCs (all disregarded for tax; LLC form for liability protection only). All formed 2024-08-09. Austin elected to treat the three identically.

LLC Slip Use Brex
ATX Marine Holdings, LLC Lake Austin Marina Dock 1 Slip 10 Sublicensed to boat partners •••• 9271
Austin Marine Holdings, LLC Lake Austin Marina Dock 8 Slip 7 Personal use only; no sublicense plans •••• 9975
Renfroe Marine Holdings, LLC Lake Austin Marina Dock 2 Slip 18 Sublicensed •••• 3161

[context/entities.md; Synology Formation folders.]

8.2 Financial

  • No mortgage — these are lease rights, not real estate.
  • Sublicense income (Dock 1 Slip 10):
  • $25K + $13K = $38K inbound from Ranek Contracting Feb 2026 (sublicense payments). Swept to Treasury.
  • 2026 Dock 8 Slip 7 transfer:
  • $100K Apr 2026 payment to Warren Bartlett for "Dock 8 Slip 7 June 1 2026 Transfer Agreement."
  • Funded same-day by $100K wire from Austin personally → Primary → Austin Marine. Capital contribution.
  • Synology Austin Marine Holdings, LLC/Dock 8 Slip 7 Boat Slip Transfer Agreement.docx + Dock_8_Slip_7_Transfer_Agreement.pdf.
  • 2024.06.24 Renfroe Marine Dock 2 Slip 18: Warren Bartlett Lease (Relinquishment) — Synology Renfroe Marine Holdings, LLC/Operations/ LAM Lease Agreements/2024.06.24 Warren Bartlett Lease (Relinquishment).pdf. Likely the precursor relinquishment that paved the way for the 2026 Dock 8 Slip 7 transfer.

8.3 Documents inventory

ATX Marine Holdings (Dock 1 Slip 10): - Formation/ — Certificate of Formation (Acknowledgment + Filing + Certificate) 2024-08-09; BOIR submission confirmation. - Operations/LAM Lease Agreements/ — - 2025-2026 Dock 1-10 LAM Lease Agreement - 2024-2025 Dock 1-2 LAM Lease Agreement - 2025-2026 Dock 1-5 LAM Lease Agreement - Occupant Info + Schedule of Fines.pdf - Operations/Partnership Agreements/ — - Dock 1 Slip 6 Month To Month Boat Slip Agreement (Dakota Haines) + Dakota Boat Info Sheet + signed PDF (Dock_1_Slip_6_Month_To_Month_ Boat_Slip_Agreement-dakotazhaines_gmail.com.pdf) - Dock 1 Slip 10 Boat Slip Agreement (Ryan Lewakowski) - 2026.03.01-2027.02.28 Dock_1_Slip_10_Partnership_Agreement-nolaryan_ gmail.com.pdf - IMG_4451.png - 2026 Super Air Nautique G25 Paragon - Occupant Information Sheet.pdf

Austin Marine Holdings (Dock 8 Slip 7): - Formation/ — BUSINESS ORGANIZATIONS FILING.pdf, FORMATION FILING.pdf. - Dock 8 Slip 7 Boat Slip Transfer Agreement.docx + signed PDF (the June 1 2026 Bartlett transfer).

Renfroe Marine Holdings (Dock 2 Slip 18): - Formation/ — Certificate of Formation 2024-08-09; BOIR. - Operations/LAM Lease Agreements/ — - 2024-2025 Dock 2-18 LAM Lease Agreement - 2025-2026 Dock 2-18 LAM Lease Agreement - 2024.06.24 Warren Bartlett Lease (Relinquishment).pdf - LAM 2024-25 D2S18 Boat Slip Renewal.msg - Occupant Info + Schedule of Fines.pdf

8.4 People

  • Lake Austin Marina (LAM):
  • Tara Carr — DocuSign envelope originator for "Lake Austin Marina Boat Slip License!" envelopes (probably leasing/contracts admin).
  • Sublicensees / partners (Dock 1 Slip 10):
  • Ranek Contracting, LLC — current sublicense partner (Feb 2026 payments).
  • Dakota Haines [email protected] (historical Dock 1 Slip 6 monthly partner; on the same dock).
  • Ryan Lewakowski [email protected] — Dock 1 Slip 10 Partnership Agreement 2026.03.01–2027.02.28.
  • Counterparties (Dock 8 Slip 7 transfer):
  • Warren Bartlett — current rightsholder being acquired; $100K transfer.
  • Counterparties (Dock 2 Slip 18 relinquishment):
  • Warren Bartlett — also tied to the 2024-06-24 relinquishment.
  • Jeremey Lees [email protected] — LAM Boat Slip Dock 2 Slip 18 thread Nov 2024 [mail: rfh].
  • Marine vendor relationships (mail):
  • Anthony Siefker [email protected] — Arc Boats DCFC charging at LAM; build-sheets thread 2026 winter.
  • Warren Hall [email protected] — boat-loan financing (Ski Dock, RI230) — separate financing channel.
  • Greyson Glaves [email protected] — Arc Sport Financing (NewCoast).

8.5 Vendors & contractors

  • Lake Austin Marina (master licensor).
  • Ranek Contracting LLC (sublicensee).
  • TownLake Mortgage / NewCoast (boat financing).
  • Arc Boats (boat vendor).

8.6 Active mandates

  • Dock 8 Slip 7 transfer from Warren Bartlett — effective June 1 2026.
  • Dock 1 Slip 10 Partnership w/ Ryan Lewakowski — runs Mar 1 2026 → Feb 28 2027.
  • Annual LAM lease renewals (rolling).
  • Boat purchase / financing thread — Arc Sport / RI230 / Ski Dock build-sheets w/ TownLake Mortgage + NewCoast (winter 2026).
  • Lake Austin Marina x Arc DCFC — on-site charging install thread Feb–Mar 2026.

8.7 Open litigation / disputes

None.

8.8 Insurance & compliance

  • Slip occupant fines schedule on file (Occupant Info + Schedule of Fines.pdf).
  • Boat insurance — likely required by LAM's lease; not extracted into repo (per-slip operator's responsibility on partnerships).
  • LLC compliance: Texas Franchise Tax annual filings; BOIR done 2024-08-09 era.

8.9 Tax posture

  • Disregarded LLCs flow to Austin's Schedule C / E.
  • Sublicense income = ordinary income for ATX Marine, Renfroe Marine. Austin Marine has no income (personal use only).
  • Cost of marina lease + partner reimbursement = expense, with partner reimbursement netted as income (per entities.md).
  • No depreciation — lease rights don't qualify; any boat asset purchased would depreciate separately.

8.10 Key dates & timeline

Date Event
2026 Apr $100K Bartlett transfer payment for Dock 8 Slip 7 (eff Jun 1 2026); $100K capital contribution from Austin personal
2026-03-14 Lake Austin Marina x Arc DCFC build sheets thread; Warren Hall TownLake / Anthony Siefker Arc Boats
2026-03-01 Ryan Lewakowski Dock 1 Slip 10 Partnership begins
2026-02 $25K + $13K = $38K Ranek Contracting sublicense payments
2026-02-22 LAM x Arc DCFC thread
2026-02-16 Arc Sport Info
2025-2026 Annual LAM Lease Agreements signed for Docks 1-10, 1-5, 2-18
2024-11-19 LAM Boat Slip Dock 2 Slip 18 thread w/ Jeremey Lees
2024-11-12 "LAM Boat Slip Dock 2 Slip 18" thread
2024-08-27 "Fwd: End of Summer reminders + Flite Board Demo Invite!" Laurence forward
2024-08-09 All 3 marine LLCs formed
2024-06-24 Warren Bartlett Lease (Relinquishment) on Dock 2 Slip 18

8.11 Open questions

  1. Bartlett transfer June 1 2026 closing status — confirm executed on the date.
  2. Ranek Contracting partnership terms — sublicense agreement specifics + duration.
  3. Boat insurance — do Austin or partners hold it; is it adequate per LAM requirements?
  4. Relationship between 2024-06-24 Bartlett relinquishment (Dock 2 Slip 18) and 2026 Bartlett Dock 8 Slip 7 transfer — same Warren Bartlett in both? Pattern of consolidating slip rights?
  5. Boat asset purchase — Arc Sport / RI230 thread suggests a real purchase pending; not yet confirmed in finance records.
  6. Tara Carr role at LAM — DocuSign originator; what's her substantive title at the marina?

8.12 Inconsistencies & discrepancies

  • Renfroe Marine Holdings — original marina paperwork was written in Austin's personal name (marina's error). Austin confirmed LLC ownership is correct and the marina is fine with it. Resolved per entities.md.
  • Dock 1 Slip 10 vs. Dock 1 Slip 6 vs. Dock 1 Slip 5 — multiple partnership PDFs at different slips on the same dock. ATX Marine owns Slip 10; Slip 6 (Dakota Haines) and Slip 5 partnership PDFs may be partner-side / friend-of-Austin co-tenancy on adjacent slips, not ATX-Marine-owned. Confirm.

9. Renfroe Innovation patents — IP property cluster

Comprehensive scoping in context/entities/renfroe-innovation.md + accounting/renfroe-innovation-historical-ip-spend.md. Property-keyed condensation here.

9.1 Identity & ownership

  • Holding entity: Renfroe Innovation, LLC — Texas LLC, member-managed, single-member. TX file # 806342204, effective 2025-12-05 (converted from AL LLC; AL LLC was in turn converted 2017-07-10 from Renfroe Innovation, Inc., the AL C-corp formed 2010-04-05; AL Sec State entity ID 263-897 retained across conversions).
  • Owner: Austin Renfroe personally. NOT a subsidiary of RFH. RI sits parallel to RFH. Austin sole owner since 2014-04-01 when his sibling Hunter assigned all shares to him (500 Class A + 500,000 Class B).
  • EIN: 27-2287462 (issued 2010-04-07; carried through both conversions).
  • Federal classification: S-corp from inception (Form 2553 election effective 2010-04-06) through at least 2014. Post-2017-LLC-conversion classification is TBD (defaults to disregarded SMLLC absent Form 8832; if so, S-election terminated by operation of law).

9.2 Financial / IP "property"

  • Patent matter # 4447 (Conley Rose, P.C.) — "Bar Management Software" patent family.
  • 3 issued US patents:
  • US 10,445,672 (4447-00102 / 4447-00104 issued; date in master-timeline.md)
  • US 10,445,819 (issued 2019)
  • US 11,900,288 (4447-00105 e-Granted 2024-03-12)
  • 1 application in active prosecution: 4447-00106 / S/N 18/407,110, filed 2024-01-08; First Office Action received 2026-04-26 (§101 rejection only); 3-month deadline 2026-04-27 [mail: rfh "RE: 4/27 - First Office Action Received and Interview Agenda (CR Ref: 4447-00106)" 2026-04-29 with [email protected]].
  • Restriction Requirement issued 2025-11-17 (resolved).
  • Trademark "RENFROE INNOVATION" — filed 2012 via Balch & Bingham (S/N 85804994, Class 042). Notice of Allowance 2013-07-09; SOU window expired ~2016-07-09 with no SOU on file; status presumed abandoned but not confirmed via TSDR.
  • Casa Moksha brand trademark (parallel matter): CR File 8049-00100 "Casa Moksha in the U.S." — also handled by Mike Piper at Conley Rose. Active 2026-04 thread.
  • Banking: None active. Wells Fargo historical (2013 statement in Synology RI bills archive). Expenses currently paid through Renfroe Family Holdings on Austin's behalf and tagged to Renfroe Innovation in Xero.
  • Historical IP spend: ~50+ invoices in Synology Business/Renfroe Innovation, LLC/Bills/ across Gilpin Givhan / Kaufman Gilpin (2010–13), Balch & Bingham (2013–19), Conley Rose (2013→present), Dobbs & Associates (2010–12), Huner & Cyr (2013).
  • Xero treatment: "Renfroe Innovation" Entity tracking option added 2026-04-20 (TrackingOptionID be10589d-8694-4e17-a54e-a69e88b7972b). Currently $1,500 of activity tagged (CONLEY ROSE Invoice 726959 paid 2026-04-20 from Brex Primary). Historical Conley Rose / Balch / Gilpin spend lived on Austin-personal channels — not in Xero RFH ledger. Backfill TBD.

9.3 Documents inventory

Business/Renfroe Innovation, LLC/: - Bills/ — 50+ invoice PDFs spanning 2010 → 2024 across: - Gilpin Givhan (2010 monthly: 03/12, 04/15, 05/07, 06/18, 09/20, 10/12, 11/04; 2011-04-19; 2013-01-15 RI Gilpin Statement) - Balch & Bingham (2013-02-12, 2013-04-16, 2014-01-13, 2014-02-12, 2018-08-08, 2018 Invoice 1192531, plus generic "Balch and Bingham Bill for RI") - Dobbs and Associates (2010-11-04, 2011-11-10, 2012-09) - Huner & Cyr (2013-04-30) - Conley Rose (matter 4447 — T3_Client_Ledger_Report.pdf, 1166865, 726717, 715490, 1158698, 11513001 2018, plus various scan-named PDFs) - RI BPT Payment 2017 — Alabama Business Privilege Tax payment - 2013-03-31 RI WF Statement — Wells Fargo statement - 20151216134924928, 20150813105030159, 20160812125400612 — scanner-numbered Conley Rose invoices - Report_from_Renfroe_Family.xls - Stock Certificates A-5 and B-3 - Executed (01008085x9D9C7).pdf — Austin's stock cert - +_Document Book - Renfroe Innovation Inc. (00199368x9D9C7).pdf — corporate book - Assignment - Class B Stock to Austin (01008088x9D9C7).pdf - Assignment of Shares by Hunter to Austin (01446010x9D9C7).pdf — 2014-04-01 - UWC - Austin as Director and Officer - Executed (01008086x9D9C7).pdf — 2017-04-07 governance change

9.4 People

Active: - Conley Rose, P.C. — Michael ("Mike") W. Piper [email protected] (Plano TX) — lead patent attorney for matter 4447 + Casa Moksha CR 8049-00100. - Kim & Rosado LLP — Tony Kim, Nick Rosado, Peter Chang — entity / tax. Peter Chang filed BOIR 2024-11-13. - Pearce Bevill — Robert Cook — accounting/tax for RI.

Historical / passive: - Robert E.L. Gilpin (Gilpin Givhan PC) — pre-2018 corporate matters; AL counsel. Currently passive / cc-only. - Balch & Bingham LLP — trademark counsel 2013–2019. 50+ invoices. - Dobbs and Associates — 2010–12 1120-S preparer. - Huner & Cyr, P.C. — 2013 1120-S preparer (single invoice $1,275).

Family / governance: - Hunter H. Renfroe — 2010–14 minority stockholder; assigned shares to Austin 2014-04-01. - Eugene + Jana Renfroe — 2010 minority stockholders (each 0.05%).

9.5 Vendors & contractors

  • Conley Rose (current).
  • Pearce Bevill (current).
  • Kim & Rosado (current).
  • USPTO (filing fees).
  • Alabama / Texas Sec State (entity-level fees).

9.6 Active mandates

  • 4447-00106 §101 Office Action response — 3-month deadline 2026-04-27. Examiner interview around 4/30. Active.
  • Federal tax classification clean-up — confirm Form 8832 history; whether S-election survived 2017 LLC conversion.
  • Trademark "RENFROE INNOVATION" status — confirm via TSDR (likely abandoned 2016).
  • Whether RFH should formally own RI so the entity stack is uniform (Pearce + Kim & Rosado tax + IP-assignment review).
  • Xero historical-cost backfill — for entity-level reporting.
  • §368(a)(1)(F) "mere change" treatment — Anthony Kim confirmed 2025-12-06 that classification carries over under F-reorg. Confirmed.

9.7 Open litigation / disputes

None.

9.8 Insurance & compliance

  • AL → TX conversion complete 2025-12-05.
  • Texas Franchise Tax minimum filing — Pearce 2025-12-02.
  • BOIR filed 2024-11-13 (BOIR ID 50000007382577).
  • AL Business Privilege Tax — historical annual obligation through 2025.
  • Trademark Section 8 / 9 maintenance — N/A (mark abandoned per current best knowledge).

9.9 Tax posture

  • Federal classification TBD — see § 9.1.
  • No active revenue — patent licensing has not generated income to date.
  • R&D / IP development costs — 2010–14 1120-S era expenses on RENFROE / RI books. Post-2014 expenses paid through personal channels.
  • Current Xero treatment — RI entity tag on RFH ledger; cost-tagged but not its own ledger.

9.10 Key dates & timeline

(See master-timeline.md for full Renfroe Innovation thread; condensed)

Date Event
2026-04-29 Austin + Mike Piper coordinate Examiner interview
2026-04-26 First Office Action (§101 only) on 4447-00106
2025-12-06 Kim & Rosado confirms §368(a)(1)(F) "mere change"
2025-12-05 TX Sec State accepts AL→TX conversion
2025-12-02 Austin signs TX Form 647 + Cert of Formation; Pearce clears
2025-11-17 USPTO Restriction Requirement on 4447-00106
2025-11-14 Austin emails Pearce + Kim & Rosado re TX LLC conversion
2024-11-13 BOIR filed by Peter Chang (Kim & Rosado)
2024-05-03 4447-00106 published as US Pub. No. 2024/0144128
2024-03-12 4447-00105 e-Granted (US Pat. 11,900,288)
2024-01-22 4447-00105 issue fee paid
2024-01-08 4447-00106 (divisional) filed (S/N 18/407,110)
2019-08 4447-00105 filed
2019-06-28 4447-00102 + 4447-00104 receive Notices of Allowance
2019 onward At least 3 RI US patents issued (10,445,672 / 10,445,819 / 11,900,288)
2017-07-10 AL Sec State accepts conversion: Inc. → LLC
2017-07-06 Austin signs AL Conversion form
2017-04-07 UWC adding "New Officers and Directors"
2015-03-06 2014 Form 7004 filed (last visible 1120S-era artifact)
2014-05 4447-00102 (full non-provisional) filed
2014-04-01 Hunter assigns shares to Austin
2013-07-16 Provisional 4447-00100 + 4447-00101 filed
2013-07-09 TM "RENFROE INNOVATION" Notice of Allowance
2013-05-31 First Conley Rose bill (matter 4447)
2013-01-09 Engagement letter w/ Balch & Bingham
2012-12 TM application filed via Balch & Bingham (S/N 85804994)
2010-08 First Dobbs accounting bill
2010-04-07 EIN 27-2287462 issued
2010-04-06 Form 2553 S-election effective
2010-04-05 Renfroe Innovation, Inc. (AL C-corp) incorporated
2010-02-24 "Renfroe Innovation, Inc." reserved at AL Sec State (Gilpin)

9.11 Open questions

  1. Form 8832 election history post-2017 LLC conversion — Pearce + Kim & Rosado.
  2. Eugene + Jana share-assignment paperwork pre-2017 — confirmed verbal but signed papers missing (Synology).
  3. Trademark status — TSDR confirmation that it's abandoned (not captured).
  4. Whether RFH should own RI for stack uniformity.
  5. Xero historical-cost backfill — how far back, what level of detail.
  6. Pre-2018 Conley Rose ledger — T3_Client_Ledger_Report.pdf needs to be analyzed for total spend by year.

9.12 Inconsistencies & discrepancies

  • Hunter pronouns — RESOLVED 2026-05-10 (was documented in people-graph.md).
  • RI sits parallel to RFH, not under it — frequent slip; correct framing is in current entities.md and entities/renfroe-innovation.md.
  • TX file # 806342204 vs. AL Sec State entity ID 263-897 — both are "current" in different jurisdictions. AL ID is retained across conversions; TX is the current registered ID.

10. W Residences common — building-wide topics across W 3101+3103+3603+2612

This is the cross-cutting view of issues, vendors, and counterparties that span multiple W Residences units Austin owns. Designed to surface the "three-sub-HOA-layer" reality and the building-wide vendor relationships so they don't get reproduced four times.

10.1 Identity & shared ownership

  • Building: W Austin Residences, 210 Lavaca St, Austin, TX 78701. Marriott-branded condominium tower (W Hotel + Residences + Block 21 mixed-use complex).
  • Austin's units:
  • W 3101 (W 3101 Holdings LLC, Texas — formed 2025-10-29)
  • W 3103 (W 3101 Holdings LLC — same LLC)
  • W 3603 (Austin personally — primary residence; homestead)
  • W 2612 (Austin personally — Schedule E rental, 2011 acquisition)
  • Total carrying value: ~$586,700 (2612) + ~$3,506,500 (3101+3103) + ~$4,111,300 (3603) = ~$8,204,500 in W Residences across four units.

10.2 Three-layer HOA structure

Confirmed by 2026-04-21 estatement batch + 2026-05-01 W 3603 HOA folder in Synology (Master / Community / Shared):

Layer Entity Notice source
Master condominium RHP Block 21 LLC RHP Block 21 LLC Shared Costs Assessment Notice 2026-04-21
Master community Block 21 Master Condominium Community, Inc. Block 21 Master Condominium Community, Inc. Assessment Notice 2026-04-21
Unit-level community Block 21 Condominium Community, Inc. Block 21 Condominium Community, Inc. Assessment Notice 2026-04-21

Sender: [email protected] for all three.

W 3603 HOA folder structure mirrors this: 2026.05.01 W 3603 HOA Master.pdf, Community.pdf, Shared.pdf. Equivalent files presumably exist (or should exist) for each of 2612 / 3101 / 3103.

10.3 Building-wide vendor map

  • Marriott / W Hotel staff (Marriott property staff):
  • Bonnie Cudlip — front of house / package room
  • Marco Biancalana — building staff
  • Veronica Acevedo — staff
  • Khalid Amiri — HOA + balcony / common area liaison
  • Shalon Martin — maintenance liaison (3101 windows; 3103 leaks)
  • Block 21 / RHP Block 21 LLC — the master condominium operator.
  • CoConstruct — project management software the contractors use (Wilkes Build, Sound of Work) for renovation tracking.
  • State Farm — Nikki Tate — homeowner / condo policy carrier across multiple units. Synology W 3603 financing folder has copies of State Farm declarations for W 2612 + W 3101 as supporting docs (used for First Horizon refi — confirms Nikki Tate is the agent across the whole W stack).
  • First Horizon Bank — mortgage holder for W 3101 Holdings LLC (refi Oct 2025) + W 3603 (acquired Oct 2025 per First Horizon Signature Card 2025-10-23).
  • Wells Fargo — historical / current mortgage on W 2612.
  • Travis County / TCAD — property tax authority (county-wide).
  • Walter Scott Law — property tax protests (cross-cutting, recently engaged for 1006 also).
  • Revel Property Management (Joe Yager) — current PM for W 3101 + W 3103 (and likely W 2612).
  • AppFolio — owner-statement software stack (used by Revel).
  • Wilkes Build (Christian Bingham + Catherine) — current renovation contractor; cross-cuts 3101+3103 maintenance and 3603 work.
  • Sound of Work LLC — primary GC on W 3603 renovation.
  • DW Residential LLC — $75K W 3603 renovation contractor (Mar 2026).
  • AT&T (Anthony Boutros + Michael Miller) — fiber/internet account-management.

10.4 Active mandates spanning units

  • First Horizon W 3101 + W 3103 refi (closed Oct 2025).
  • First Horizon W 3603 mortgage (originated Oct 2025).
  • W 3603 deep renovation — affects neighboring units (3103 leak, door-swing plans cross between units).
  • W 3103 leak repair (May 2026) — Wilkes Build.
  • W 3101 window replacement (May 2026) — Shalon Martin.
  • HOA renewal cycle (2026-04-22) — Five Points BHM thread shares same April 22 cadence (coincidence; different building, different HOA).
  • Building-wide insurance through HOA — limit of liability vs. unit-owner State Farm policies.
  • Pinnacle PLOC + ServisFirst PLOC renewals (May 2026) — both Austin-personal; supporting collateral pool includes W condos.

10.5 Cross-unit issues to manage

  • Door-swing plans — Wilkes Build has been mediating between 3603 active renovation, 3101 access, and 3103 tenant impact. Multiple threads May 2026 [mail: rfh].
  • Leak in 3103 — discovered May 7 2026 (concurrent with 3603 demo work). Possible cross-unit causation (vertical pipe runs between penthouse 3603 / mid 3103).
  • WO #11727-1 "Flooding" [mail: rfh 2026-05-05] — likely related to the 3103 leak event.
  • Pay App. No. 2 - W Austin - Unit 3603 [mail: rfh 2026-04-01] — contractor pay app; standard renovation project finance.

10.6 Open questions (W-wide)

  1. Building-wide HOA insurance coverage — what limits / what's covered vs. unit-owner State Farm individual responsibilities?
  2. W 3603 → W 3103 leak causation — pipe layout / cross-unit plumbing diagrams.
  3. HOA representation — does Austin have a building-rep position given his ownership concentration (4 of N units)?
  4. Building-wide insurance carrier (HOA-side) — distinct from State Farm unit policies.
  5. Unit-level coordination during W 3603 renovation — is there a formal communications plan with 3101+3103 tenants + 2612 tenant?
  6. Tax assessment correlation — TCAD likely treats the four units as distinct parcels but valuations may correlate.

10.7 Inconsistencies & discrepancies (W-wide)

  • State Farm carrier across units — declarations are filed in Synology W 3603 financing folder for W 3101 + W 2612. W 3103 declaration not visible. W 3603 policy in Expenses/2026 Insurance.pdf. Confirm 3103 is also covered by State Farm, or surface gap.
  • HOA assessment variance across units — the 2026-04-21 batch shows three notice subjects (Master / Community / Shared) but doesn't break down per-unit dollar amounts in the email metadata. Need per-unit reconciliation.
  • Ownership-stack timing of W 3101 Holdings LLC — formed 2025-10-29 after both 3101 (2015) and 3103 (2022-04-04) acquisitions. Deed contributions to LLC need to be confirmed (cf. § 3.11).
  • W 3603 closing thread subject says "210 Lavaca Street, # 3101" even though it covers the 3603 transaction (2025-10-28 thread). Mis-routed subject; verify no actual document confusion.
  • Pinnacle vs. ServisFirst PLOCs — both use W Residences as collateral but are separate facilities; the consolidated unsecured credit-line view is open (per people-graph.md Brent Boltwood row).

Appendix: cross-cutting issues spanning multiple properties

This dive surfaces several patterns visible only at the all-property level:

  1. Sub-HOA layering pattern (W Residences) — same three-layer structure (RHP Block 21 LLC + Master Condominium Community + Unit Community) across all four W units. Build a consolidated HOA reconciliation in accounting/ if not already there.

  2. State Farm cross-property — Nikki Tate is Austin's State Farm agent for W 2612, W 3101, W 3603 (and presumably W 3103). Single-agent simplifies but creates concentration risk if the agent moves.

  3. Pinnacle as cross-property collateral pool — the $600K PLOC is "personal-line" but the funds funded the Mita ¥683.18M wire (which is GK's basis). RFH stack benefits from Austin's W condos as collateral. Bridge between personal real estate and entity-level acquisitions.

  4. First Horizon as the W condos lender — 3101 + 3103 + 3603 all on First Horizon as of late 2025. Concentration risk; Dawn Wolfe + Matt Westervelt as relationship pair. (Wells Fargo on W 2612 is the exception — historical; predates First Horizon era.)

  5. Walter Scott Law as a cross-property tax-protest engagement — originally Birmingham (1006); now coordinating Austin TX (W condos) protests too. Skinner Legal introduction.

  6. Two PLOCs at two banks (Pinnacle + ServisFirst) — both renew May

  7. Need consolidated personal credit-line view.

  8. Three Bartlett-related Lake Austin Marina transactions — 2024-06-24 Dock 2 Slip 18 relinquishment; 2026-04 Dock 8 Slip 7 transfer; same Warren Bartlett. Pattern.

  9. Memo "FUND HOLDING CO" wires from parents — 2025-07-23 $350K to GK Brex 0593 + earlier $2.33M (or scaled equivalent) on Five Points leg. Two parallel parents↔Austin AFR loans. Both need separate AFR-compliant promissory notes; Five Points note still missing (Stuart Memory looking since Sep 2025); Mita-leg note also missing per entities.md line 165.

  10. Wilkes Build / Sound of Work / DW Residential / Don Sebastián Palapa Carpintero / Stuart Memory / Skinner Legal / Memory Legal / Pearce Bevill — same vendor types across multiple geographies (Austin + Birmingham + Tulum). Maintain consolidated vendor index in accounting/vendor-mappings.md.

  11. Form 5471 cross-entity — RHG MX (filed for 2024) + GK (first required for 2025). Both trigger 5471 on Austin's 1040 going forward. Coordinate with Pearce + Kim & Rosado.

  12. Fideicomiso (Oceana 433) + GK (Mita 1009) — Austin holds both via foreign legal vehicles. Form 3520 (Mexican trust) + 5471 (GK) + 8938 (specified foreign financial assets) all overlap. Annual coordination cost.

  13. Multi-property capex peak Oct 2025 → Apr 2026 — overlapping capital outlays:

    • W 3603 renovation Phases 1+2 (active)
    • W 3101 + W 3103 First Horizon refi (closed Oct 2025)
    • W 3603 First Horizon mortgage origination (Oct 2025)
    • W 3101 Holdings LLC formation (Oct 2025)
    • Mita Garden Hills curtain install + insurance + tax filings (Oct 2025 → Feb 2026)
    • Casa Moksha LLC + Casa Moksha Holdings LLC formation (Oct 2025)
    • Lake Austin Marina Dock 8 Slip 7 transfer ($100K Apr 2026)
    • Five Points commercial insurance renewal scramble (Apr 22 → May 2 2026)

    Cumulative cash demand 2025-Q4 → 2026-Q2 is significant. Some of it is debt-funded (refi + bridge takeout); some is operating cash (renovation, slip transfer, insurance). Worth visualizing on a flow-of-funds chart.

Cross-references