Casa Moksha LLC (US TX)¶
Texas LLC, not yet in use. One of two US holding LLCs formed Oct 2025 to jointly own the Mexican RHG once converted to S. de R.L. de C.V. (Mexican S. de R.L. requires ≥2 members).
At a glance¶
| Field | Value |
|---|---|
| Legal name | Casa Moksha LLC |
| Casual / DBA | "CM-LLC" / "Casa Moksha LLC" |
| Form | Texas LLC, manager-managed, single-member (canonical rule) |
| Jurisdiction | Texas |
| Filing # | TX SOS file # 806257567 |
| EIN / TIN | 41-3910564 (issued 2026-01-28 per Synology Confirmation Letter) |
| Formed | 2025-10-13 |
| Status | Pending — Not yet in use. Activation expected 2026 when ownership of RHG MX is transferred from Austin personally to the Casa Moksha LLC + Casa Moksha Holdings LLC pair. |
| Tax classification (US) | Disregarded SMLLC currently. Form 8832 election may be needed once it (with Casa Moksha Holdings LLC) becomes co-owner of post-conversion S. de R.L. de C.V. — though the 8832 question is about the foreign corp, not the US LLC. |
| Tax classification (foreign, if applicable) | n/a |
| Owner / members | Renfroe Family Holdings, LLC — sole member (Austin verbal-confirmation 2026-05-10; canonical stack rule) |
| Manager / officer | Manager-managed; Manager 1 = Renfroe Family Holdings, LLC at 210 Lavaca St #3101, Austin TX 78701 (✅ verified via OCR of TX Cert of Formation Article 3 IA, 2026-05-09; OCR text at source-data/ocr/casa-moksha-formation/2025.10.13_Casa_Moksha_LLC_Certificate_of_Formation_Filing_.full.txt). Organizer: Gavon A. Renfroe. |
| Registered agent | Austin Renfroe |
| Registered address | 210 Lavaca St #3101, Austin TX 78701 |
| Operating address | n/a (pending activation) |
| Active mandates | BOIR overdue ~6 months (was due ~2025-11-12 per CTA 30-day rule); TX Franchise first due 2026-05-15; activation pending RHG MX conversion |
| Last reviewed | 2026-05-09 (Claude session) |
Status & active mandates¶
- Not yet in use. Activation expected 2026 when ownership of RHG MX is transferred from Austin personally to the Casa Moksha LLC + Casa Moksha Holdings LLC pair (post SA → S. de R.L. de C.V. conversion via Portilla 687PRY).
- BOIR overdue ~6 months — formed 2025-10-13; CTA BOIR due ~2025-11-12. HIGH-priority compliance gap. (
tax-and-cap-table-audit-2026-05-09.md§1.11 + §3.1.3.) CTA penalty $591/day per 31 USC §5336. - TX Franchise first due May 15, 2026 (formed 2025).
- No banking yet — will get accounts when ownership transfer happens.
- EIN format note: EIN begins 41- = Bluefield WV / Cincinnati IRS service-center prefix. Newer batch; not anomalous.
Purpose & operations¶
One of two US holding companies that will jointly own Renfroe Hospitality Group MX (S. de R.L. de C.V.) once the Mexican entity is converted from S.A. de C.V. The Mexican S. de R.L. de C.V. requires a minimum of two members; two US LLCs were formed (Casa Moksha LLC 2025-10-13 + Casa Moksha Holdings LLC 2025-10-19) specifically to satisfy this. Currently empty.
Timeline of events¶
| Date | Event | Notes / source |
|---|---|---|
| 2025-10-13 | LLC formed (TX) | Synology Cert of Formation; OCR confirmed Manager-managed by RFH |
| 2026-01-28 | EIN 41-3910564 issued | Synology Formation/2026.01.28 EIN Confirmation.pdf |
| 2026-05-09 | OCR of TX Cert of Formation confirms manager-managed structure with RFH as Manager 1 | source-data/ocr/casa-moksha-formation/ |
| 2026-05-10 | Austin verbal-confirms RFH as member of record (canonical stack rule) | context/entities.md line 48 |
People¶
Internal (employees, contractors, officers, members)¶
| Name | Role | Status | Notes |
|---|---|---|---|
| Austin Renfroe | Sole governing person via RFH | active | |
| Renfroe Family Holdings, LLC | Manager 1 + sole member | active | OCR-verified Article 3 IA on Cert of Formation |
| Gavon A. Renfroe | Organizer | (one-time) | per Cert of Formation |
External counterparties¶
| Firm / individual | Role | Mandate / scope | Status |
|---|---|---|---|
| Pearce Bevill | CPA | TX franchise + flow-through prep | active |
| Kim & Rosado | US tax / entity counsel | Pre-conversion structuring; 8832 timing | active |
| Portilla (Mexican counsel) | Mexican counsel | RHG MX SA → S. de R.L. de C.V. conversion (687PRY) | active |
Companies & vendors¶
None — pending activation.
Finances¶
Bank accounts¶
None yet.
Credit cards¶
None.
Loans / liabilities¶
None.
Tax accounts & posture¶
- Returns filed: TX Franchise No-Tax-Due first due May 15, 2026.
- NOL carryforward: None.
- Tax year-end: Calendar year (12/31).
- Foreign tax credits: n/a (until activation; will receive 5471 attribution post-RHG MX ownership).
- Specific elections: None yet. Form 8832 question at the foreign-corp level (RHG MX post-conversion S. de R.L. de C.V.) — Pearce + K&R handle.
- Open tax positions: Activation timing for ownership transfer; consequent 5471 reporting structure changes.
Capital flows (in / out)¶
None yet.
Real assets¶
| Asset | Description | Carrying value | Market value | Notes |
|---|---|---|---|---|
| (Pending) RHG MX share | Future co-ownership with Casa Moksha Holdings LLC | TBD | TBD | Activation 2026 post-conversion |
Insurance & compliance¶
| Coverage / filing | Carrier / authority | Status | Notes |
|---|---|---|---|
| BOIR | FinCEN | NOT FILED — overdue ~6 months (was due ~2025-11-12) | HIGH priority (tax-and-cap-table-audit-2026-05-09.md §3.1.3) |
| TX Franchise Tax 2026 | TX Comptroller | first due 2026-05-15 | Pearce |
Intercompany relationships¶
- Funded by: None yet (pending activation).
- Funds: None yet.
- Receivables / payables to siblings: None yet.
- Services rendered to / received from siblings: None yet.
Open litigation / disputes¶
None.
Documents & records¶
- Synology (
/mnt/synology-cloud/Business/Casa Moksha/Casa Moksha LLC/): Formation/— Cert of Formation (Acknowledgment + Certificate + Filing) 2025-10-13Formation/2026.01.28 EIN Confirmation.pdfOperations/,Vendors/,Expenses/(folders exist but empty)- OCR:
source-data/ocr/casa-moksha-formation/2025.10.13_Casa_Moksha_LLC_Certificate_of_Formation_Filing_.full.txt(2026-05-09) - Repo files:
context/entities.md§ Casa Moksha LLC;tax-and-cap-table-audit-2026-05-09.md§1.11
Open questions¶
- BOIR overdue — file ASAP (HIGH priority).
- Activation timing — when does RHG MX conversion close, triggering ownership transfer?
- Form 8832 election strategy post-conversion (Pearce + K&R).
- Banking — open Brex / Chase accounts at activation.
Related entities¶
- Parent: Renfroe Family Holdings, LLC.
- Children: None directly.
- Sibling cross-references:
- Casa Moksha Holdings LLC — paired US LLC formed Oct 2025 (the other half of the future RHG MX co-ownership).
- Renfroe Hospitality Group SA de CV (Mexico) — future subsidiary post-conversion.
- Renfroe Hospitality Group, LLC (US TX) — separate empty shell, formed 2024-08-09 (was originally meant for this role; superseded).
- Out-of-scope cross-references: None.
Revision log¶
| Date | Author | Change |
|---|---|---|
| 2026-05-09 | Claude session | Initial population from context/entities.md, tax-and-cap-table-audit-2026-05-09.md §1.11 + §2.11, Cert of Formation OCR. |