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Renfroe Hospitality Group SA de CV (Mexico)

Mexican operating entity for Casa Moksha hotel (Tulum). Currently SA de CV; converting to S. de R.L. de C.V. in 2026 to enable disregarded election. Active Cindy-removal consignation matter.

At a glance

Field Value
Legal name Renfroe Hospitality Group, S.A. de C.V. (converting to S. de R.L. de C.V. in 2026)
Casual / DBA "RHG" / "RHG MX" / Casa Moksha (trade name / property)
Form Mexican S.A. de C.V. (sociedad anónima de capital variable); converting to S. de R.L. de C.V. (sociedad de responsabilidad limitada) in flight via Portilla
Jurisdiction Mexico
Filing # RFC RHG230202Q53 (Mexican tax ID)
EIN / TIN RFC RHG230202Q53; no US EIN (foreign corp; uses RFC)
Formed 2023-02-02 (per repo entities.md; master-timeline.md 2025-Q1 row erroneously cites 2025-02-02 — flagged for correction in context/inconsistencies-audit.md)
Status active
Tax classification (US) Foreign corporation (per se) under Treas. Reg. 301.7701-2(b) for SA de CV. Triggers Form 5471. Conversion to S. de R.L. de C.V. enables Form 8832 disregarded election.
Tax classification (foreign, if applicable) Mexican corporation; SAT taxpayer; ISR + IVA filings via JME Contadores
Owner / members 99% Austin Renfroe personally; 1% Cindy Rebeca Vargas Villanueva ("Cindy Canto"), MXN $500 capital fijo (self-styled, fraudulent — active consignation matter) per 2024 5471 filing + Portilla DD memo 2025-06-25. Post-conversion plan: Casa Moksha LLC + Casa Moksha Holdings LLC will jointly own RHG MX (Mexican S. de R.L. de C.V. requires ≥2 members; the two US TX LLCs were formed Oct 2025 specifically to satisfy this).
Manager / officer Austin Renfroe (administrator); Ximena Martinez Gonzalez (statutory agent in Playa del Carmen, Q. Roo — confirmed Pearce Oct 2024)
Registered agent Ximena Martinez Gonzalez (Mexican statutory agent)
Registered address 28 Manzana 88 Lote 03 Depto 433, Playa del Carmen, Q. Roo (= Oceana 433 condo, used because the hotel has no postal address — just a road location)
Operating address Casa Moksha, Tulum, MX — https://maps.app.goo.gl/FF2C2xtR3csZa3xYA
Active mandates Cindy consignation removal (re-attempt in flight); SA de CV → S. de R.L. de C.V. conversion (Portilla 687PRY); Casa Moksha brand TM (Conley Rose CR 8049-00100); 2025 5471 filing prep; FBAR for 2025 (threshold crossed 2025-09-24); JME backdated catchup work
Last reviewed 2026-05-09 (Claude session)

Status & active mandates

  • Cindy consignation removal — Mexican Civil-Code payment consignation (consignación de pago) of MXN $500 capital fijo into court. Re-attempt scheduled 2026-05-08 → 05-11 (corrected Mérida address: "Francisco de Montejo II"). Forward windows per legal/cindy-consignation-timeline.md. Three terminal outcomes per Diego Alcantara 2026-04-29: appears+accepts, no-shows, or appears+refuses — all sufficient to remove from cap table.
  • SA de CV → S. de R.L. de C.V. conversion — Portilla matter 687PRY. Mexican S. de R.L. de C.V. requires ≥2 members; Casa Moksha LLC + Casa Moksha Holdings LLC will jointly own post-conversion.
  • Casa Moksha brand trademark — Conley Rose CR File 8049-00100, classes 039/041/043/044, US → International Register → MX extension. Lead counsel: Michael W. Piper. Austin owes Piper substantive responses on 5 information requests outstanding since 2026-03-28 (per context/communications-deep-dive.md 2026-05-09).
  • 2025 5471 — due with Austin's 2025 return; will reflect SA → S. de R.L. conversion + (planned) US-LLC ownership transfer.
  • FBAR for 2025 — threshold crossed 2025-09-24 (Santander MXN balance $329,122 MXN ≈ $18,143 USD after $300K MXN SPEI from JPMorgan); auto-extended to October 2026.
  • JME backdated SAT cleanup — two $15,022 MXN "Backdated Accounting" payments + a Sept 3 2025 batch of 25 SAT federal tax debits (Cindy-era misposting cleanup).
  • Hostile traffic March 2026 from Cindy; negotiated settlement ruled out 2026-03-28.

Purpose & operations

Mexican operating entity for Casa Moksha hotel (Tulum). Books retreat revenue; pays Mexican payroll, IMSS, IVA, SAT income tax. RFH acts as collection agent for USD-denominated guest revenue (per decisions/log.md 2026-04-19); intercompany services agreement pending drafting. Decommissioned its own Xero org 2026-04-22; Casa Moksha books now consolidated into RFH Xero org via JME journal entries.

Timeline of events

Comprehensive Casa Moksha-keyed timeline at context/by-property-deep-dive.md § 2.10. Cindy timeline at legal/cindy-consignation-timeline.md. Below is an entity-keyed slice.

Date Event Notes / source
2023-02-02 RHG SA de CV incorporated RFC RHG230202Q53 — date per repo entities.md (timeline file has 2025-02-02 typo)
2024-10-08 JME Contadores engagement starts by-property-deep-dive
2024-10-21 Renfroe Hospitality Group LLC (US TX) EIN confirmation (separate sister entity) Synology
2024-11-13 BOIR submitted for Renfroe Innovation (Peter Chang at K&R) — not RHG; reference noise Different entity
2025-04-17 Yucatán court order published (precedes consignation thread) mailbox
2025-06-25 Portilla DD memo (MEMO RENFROE 30062025.pdf) — canonical RHG-MX cap-table doc Synology Legal Matters/Cindy Canto/
2025-07-21 Alfredo joins payroll JME
2025-08-22 Tata Leban PayPal deposit refunded ($3,337) Brex
2025-09-10 JME flags 3 capital-structure issues on 2023 + 2024 FS Mailbox
2025-09-24 FBAR threshold crossed — Santander MXN balance $329,122 MXN ≈ $18,143 USD JME
2025-10-13 Casa Moksha LLC formed (US TX) — future RHG MX co-owner Synology
2025-10-19 Casa Moksha Holdings LLC formed (US TX) — second future RHG MX co-owner Synology
2025-12-11 JME confirms amended 2023 + 2024 FS completed Mailbox
2026-01-28 Casa Moksha LLC EIN confirmation Synology
2026-02-18 JME delivers transformation-date BS + creditor list JME
2026-03-03 JME delivers Spanish-language FS draft JME
2026-03-11 JME signed multi-year FS bundle (2023–2025) delivered source-data/jme/2026-05-08/
2026-03-22 RHG 2025 SAT annual return filed (operation #260000680807) JME
2026-03-28 Cindy hostile escalation; negotiated settlement ruled out mailbox
2026-04-22 Moksha Xero org decommissioned (single-org strategy) decisions/log.md
2026-04-22 Conley Rose Casa Moksha brand IP thread (CR File 8049-00100) live mailbox
2026-04-23 Service-of-process attempt FAILED (typo: actual is "Francisco de Montejo II") Yucatán
2026-05-08 → 05-11 Re-attempt service of process scheduled Diego Alcantara
2026-05-09 Yucatán court publishes acknowledgment of failed service; Diego files motion for re-attempt Diego

People

Internal (employees, contractors, officers, members)

Name Role Status Notes
Austin Renfroe 99% shareholder; principal active [email protected]
Alexandra "Alex" Snider Head of Operations, Casa Moksha active [email protected] (bills via Alex Snider Advisory LLC)
Miroslava Property Manager (contractor) active [email protected]
Rosa Maria Tuz Chan ("Rosi") Payroll active BBVA/Azteca
Alfredo "Freddy" Payroll active Joined 2025-07-21; BBVA
Lucila Payroll active Azteca
Daniel "Nano" Nu México (off payroll mid-2025; prorated aguinaldo Dec 2025) former
Property Manager (open hire) Offer letter 2026-04-15 (live SP) pending
Riley Cole Former CM employee (2024) former
Enrique Former CM employee offboarded ~Feb 2026 hr-EnriqueOffboarding SP site
Cindy Rebeca Vargas Villanueva ("Cindy Canto") Former hotel manager; fraudulent 1% shareholder hostile [email protected]
Ximena Martinez Gonzalez Statutory agent (Playa del Carmen, Q. Roo) active Confirmed by Pearce Oct 2024

External counterparties

Firm / individual Role Mandate / scope Status
JME Contadores / JME Contador — Lic. Giovanni Martín Díaz Durán ([email protected], Cédula 9781784) Primary Mexican accountant RHG bookkeeping + SAT + IVA + ISR + IMSS active
Portilla Ruy-Díaz Aguilar (PR&A) — Diego Alcantara ([email protected]) lead; Iván Guerrero ([email protected], introduced JME); Juan Carlos Origel Torres "JOT" (labor/IMSS); Luisa Rascón; Luis Miguel Reyes ([email protected], "Return of RHG Shares" thread); Luis Alberto Lara Zavala (llara@); Mary Infante (billing); Valdespino (partner CC); René (Yucatán court-runs) Mexican counsel Cindy consignation matter; SA → S. de R.L. conversion (687PRY); 959PRY-CDMX IMSS exposure active
Karen at Notaría 83 — [email protected] Mexican notary Bylaw / share / conversion paperwork active
Diana Jimenez — [email protected] (Trasciende Legal) e.firma SAT credential renewal active
Conley Rose — Michael W. Piper IP counsel "Casa Moksha" trademark CR 8049-00100 (US/MX) active
Pearce Bevill — Robert Cook + Daisy Buck US CPA 5471 + cross-border coordination active
Kim & Rosado — Anthony Kim, Nicholas Rosado, Peter Chang US tax / entity counsel Cross-border restructuring + classification active
Jimenez Worldwide Strategies Cross-border MX-US restructuring recommended by Nick Rosado Feb 2025; not engaged inactive
Lauren Chavez + Isabella Motoa at WeTravel Direct booking onboarded 2025-12-04 active
Fernanda López Valero + Daniela at Rentals Tulum OTA channel (Cindy era); listings disabled 2026-02-23 inactive
Coworking Tulum / "One Tulum" Booking channel (Brian Begin retreat) active
Ceremonia partnership + Jamie Anderson (Pilates House of Livingston) Standing concierge-curation active
Lance O'Donnell ([email protected]) — The Destination Channel "Staycation: Tulum — Casa Moksha" segment production active 2026-04

Companies & vendors

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

Vendor Service Cadence Capex / expense Notes
Don Sebastián Palapa Carpintero Wood / palapa craftsman recurring mixed
(multiple electricians, plumbers, HVAC) Trades per-project capex
Linens / soft goods suppliers Hospitality consumables recurring expense Early-2026 wave
Destination Channel Marketing capex project capex
Don Sebastián / Palapa work batches Pool / spa renovation project capex

Finances

Bank accounts

Institution Account # / last-4 Type Status Signatories Notes
Santander MXN PYME 65-50994620-9 (CLABE 014694655099462095) operating MXN active Austin Primary MXN
Santander Inversión Creciente 66-50994620-9 savings dormant (zero balance, no fees) Austin
Santander USD "Dolares Morales" 82-50113846-7 (CLABE 014694825011384677) operating USD dormant; $950 USD pending penalties as of Mar 2026 Austin
Brex Casa Moksha: Dep •••• 3529 operating active Austin USD deposit collection
Brex Casa Moksha: Ops •••• 3753 operating active Austin USD opex
PayPal (Casa Moksha) n/a operating active Austin
Coinbase (Casa Moksha) n/a crypto active Austin Newly set up 2026-04-19; one-retreat history
Wells Fargo personal 6248 (Austin personal) (historical) operating (historical) Austin Casa Moksha pre-channel-setup receipts

Credit cards

None at entity level (Brex 2396 Mastercard runs through aggregator at RFH).

Loans / liabilities

None known at entity level (RFH-as-collection-agent intercompany flows; not a loan structure).

Tax accounts & posture

  • Returns filed: Form 5471 with Austin's 2023 + 2024 1040 (Categories 1a + 4 + 5a, voting % 99.000, "Alternative Information" Rev Proc 2019-40 code 08; 2024 gross receipts ~$5,270 USD); Mexican SAT 2025 annual return filed 2026-03-22.
  • NOL carryforward: TBD — JME books being remediated; carryforwards from Cindy-era misposting may be re-stated.
  • Tax year-end: Calendar year (Mexican standard).
  • Foreign tax credits: Mexican income tax paid → US FTC available against attributed earnings (limited because RHG is foreign corp; 5471 attribution rules).
  • Specific elections: Form 8832 election pending post-S. de R.L. conversion (enables disregarded treatment). Pearce + K&R handle.
  • Open tax positions:
  • Schedule O / Schedule G use on 5471 to disclose Cindy's 1% as related-party 5% non-US shareholder (Dive 8 didn't parse Sch O).
  • IVA workpaper in 2026-04-29 JME packet.
  • SAT backdated catchup work (two $15,022 MXN "Backdated Accounting" payments + Sept 3 2025 batch of 25 SAT debits).
  • FBAR for 2025 (threshold crossed 2025-09-24).

Capital flows (in / out)

Mockup at accounting/casa-moksha-intercompany-mockup.md.

  • Capital fijo: MXN $500 from Cindy + Austin's contribution (per Acta Constitutiva — primary doc not in Synology; lives at JME or Portilla).
  • Recurring intercompany: USD guest revenue lands at Brex 3529 (RFH-side as collection agent); MXN guest revenue lands at Santander MXN. RFH books "Due to RHG" payable; clears via SPEI to Santander MXN.

Real assets

Asset Description Carrying value Market value Notes
Casa Moksha hotel Operating asset (real-estate ownership of underlying parcel held by RHG) per JME FS TBD Multi-year capex inventory at accounting/casa-moksha-capex-inventory.md

Insurance & compliance

Coverage / filing Carrier / authority Status Notes
Casa Moksha building insurance TBD Not yet captured in repo Capex inventory + JME FS would have allocations
IMSS / labor IMSS Portilla 959PRY-CDMX matter (Aug 2025) on staff classification $946.56 (1 NC)
e.firma SAT (Austin's MX tax credential) SAT Renewal in flight via Diana Jimenez (Trasciende Legal) Synology Accounting/Austin's e-Firma
BOIR n/a n/a (foreign corporation, not US LLC)
Mexican SAT annual return 2025 SAT filed 2026-03-22 (operation #260000680807) JME
US Form 5471 2024 IRS filed Categories 1a + 4 + 5a, voting % 99.000
US Form 5471 2025 IRS due with Austin's 2025 return First reflecting conversion + LLC-pair ownership
FBAR 2025 FinCEN due (auto-extension to October 2026) Threshold crossed 2025-09-24

Intercompany relationships

  • Funded by: Capital fijo MXN $500 (Cindy + Austin); ongoing operations funded by guest revenue + RFH transfers (collection-agent settlement).
  • Funds: Mexican payroll, IMSS, IVA, SAT, vendors, capex.
  • Receivables / payables to siblings:
  • Receivable from RFH for USD-denominated guest revenue collected at Brex 3529 / Brex 3753 / PayPal / Coinbase / WF 6248 (historical).
  • Settlement: SPEI / wire from JPMorgan / Brex → Santander MXN clears the payable.
  • Services rendered to / received from siblings: RFH provides USD banking, collection, currency handling; intercompany services agreement pending drafting — transfer-pricing memo (no-fee) vs. arm's-length service fee TBD per decisions/log.md 2026-04-19.

Open litigation / disputes

  • Cindy Canto consignation (active) — full timeline in legal/cindy-consignation-timeline.md. Re-attempt service 2026-05-08 → 05-11. Hostile traffic March 2026; negotiated settlement ruled out 2026-03-28.

Documents & records

Open questions

Comprehensive list at context/by-property-deep-dive.md § 2.11. Top:

  1. RHG SA de CV Acta Constitutiva (formation document) — not in Synology; lives at JME or Portilla. Needed for original cap-table provenance + capital fijo amount + bylaw text.
  2. Schedule O / Schedule G on 5471 — verify Cindy's 1% disclosed properly.
  3. 8832 election timing for converted S. de R.L. de C.V.
  4. Casa Moksha trademark registration status (CR 8049-00100).
  5. Property Manager open hire (offer letter 2026-04-15) — surface for status.
  6. Casa Moksha building insurance carrier + limits + claims history.
  7. Mystery $20K MXN inflow from "NVIO-Jose Pablo Gonzalez Deleze" 2026-01-14 — unidentified.
  8. CO DASH LLC + Secluded Serenity, LLC — Brian Begin's own entities vs. coordinator's?
  9. Pre-channel-setup historical receipts on WF 6248 — backfill into RHG books.
  • Parent (if any): Currently Austin personally (99%) + Cindy (1% fraudulent). Post-2026 conversion: Casa Moksha LLC + Casa Moksha Holdings LLC jointly.
  • Children: None directly; Casa Moksha hotel is the operating asset.
  • Sibling cross-references:
  • Renfroe Hospitality Group, LLC (US TX) — separate distinct entity; empty shell, formed 2024-08-09. Was originally conceived as US holding for the Mexican RHG; that role is now planned for the Casa Moksha LLC pair.
  • Casa Moksha LLC + Casa Moksha Holdings LLC (US TX) — future co-owners post-conversion.
  • Renfroe Family Holdings, LLC — collection agent for USD revenue.
  • Oceana 433 — same address (used as RHG mailing address); operationally independent (Oceana is Austin's personal fideicomiso).
  • Out-of-scope cross-references: Hunter's Investigation is not a Casa Moksha matter (third-party-witness only).

Revision log

Date Author Change
2026-05-09 Claude session Initial population from context/entities.md, context/by-property-deep-dive.md §2, legal/cindy-consignation-timeline.md, accounting/casa-moksha-*.md, tax-and-cap-table-audit-2026-05-09.md.