Tax-Filings + Cap-Table Audit — 2026-05-09 (Dive 8)¶
Built: 2026-05-09 (Dive 8) by spot-checking every load-bearing tax-filing
and cap-table claim in the repo against primary sources: filed federal
returns (PDF copies on Synology), entity Certificates of Formation, EIN
Confirmation Letters, BOIR Confirmations, Japanese tax-filing receipts,
Mexican tax-ID encodings (RFC), advisor mailbox traces (Pearce / Kim &
Rosado / ABS Partners / Portilla / JME), and Business Information.txt
on Synology (TX SOS / NAICS / TX Tax-ID master list maintained by Austin).
Discipline: verify, don't synthesize. Every "✅" = primary source agrees with repo. Every "⚠" = source not accessible OR claim not source-tagged OR partial verification. Every "❌" = primary source disagrees with repo.
Cross-reference: Dive 7 (context/document-audit-2026-05-09.md) and
context/inconsistencies-audit.md are the predecessors. This audit
extends both — does NOT re-litigate findings already settled there. When
this audit cites "Dive 7 Section 8" or "Inconsistencies-audit Finding
21", the reader should pull that source.
Non-goals: This is not a tax opinion. Every "overdue" / "missed election" finding here needs Pearce / Kim & Rosado / ABS Partners / JME / Portilla confirmation before any action is taken. The dive assembles the audit-ready facts; it does not opine on remedies.
Scope of "primary source" used here:
- Filed return PDFs: 2023 + 2024 personal 1040 (/mnt/synology-cloud-docs/Finances/Taxes/{2023,2024}/GAVON A. RENFROE_<YR>_1040_Tax Returns.pdf).
- 2012 Renfroe Innovation 1120-S, 2014 Form 7004 extension (Synology RI/Taxes/).
- GK Japanese FY2025 corporate-tax + consumption-tax filing receipts (Synology RH GK/Finance and Accounting/Taxes/2025/).
- Certificates of Formation, EIN Confirmation Letters, BOIR Confirmations across all US TX entities (Synology Business/Business Information.txt (Synology Business/) — Austin's master TX SOS/NAICS/Tax-ID list.
- Pearce-Bevill mailbox thread analysis (tax/pearce-bevill-thread-summary.md).
- ABS Partners mailbox thread analysis for the GK Japan side.
Section 1 — Tax-filings matrix (per-entity)¶
1.1 Renfroe Family Holdings, LLC (US, Texas) — RFH¶
| Item | Claimed (repo) | Verified-against | Status | Notes |
|---|---|---|---|---|
| Federal classification | Single-member LLC, disregarded for US tax | EIN Confirmation Letter dated 2024-10-01 (Synology Formation/2024.10.01 Renfroe Family Office EIN Confirmation Letter.pdf) — "GAVON RENFROE SOLE MBR"; default classification absent 8832 = disregarded for SMLLC | ✅ verified | EIN: 33-1273117 (extracted from EIN letter, Dive 8). Repo does not currently capture the EIN — surface to context/entities.md:63. |
| Formation date | 2024-07-26 (Synology cert filename) | Synology 2024.07.26 Renfroe Family Holdings LLC Certificate of Formation.pdf |
✅ verified (Dive 7 §1) | Repo's entities.md RFH section lacks formation date — Dive 7 already flagged. |
| TX SOS file # | "805641760" (Business Information.txt) | Same | ✅ verified | |
| TX Tax ID | 32096102572 | Business Information.txt | ✅ verified | |
| BOIR submission | Confirmed | Synology Formation/BOIR submission confirmation - Renfroe Family Holdings.pdf |
✅ verified | Filed; date inside PDF not parsed this dive. |
| Federal returns filed | "everything flows to Austin's 1040" — no separate RFH return | No separate RFH return found anywhere; consistent with disregarded SMLLC default | ✅ verified | If Pearce later confirms RFH ever filed a separate election, this would change. |
| TX Franchise Tax | Not explicitly captured in repo for RFH | No TX No-Tax-Due / Public Information Report PDFs visible in Synology Renfroe Family Holdings/Formation |
⚠ couldn't verify | Dive 8 finding: Need TX Comptroller status check for RFH 2024 + 2025 annual (no-tax-due reports generally still required). Surface to advisor list. |
| Schedule C / passthrough | Multiple Schedule E rentals attributable to RFH-held sub-LLCs flow through to Austin's 1040 | 2024 1040 Schedule E (line 3573 etc. — Oceana, Lavaca rentals) | ✅ verified | |
| State NOLs (federal NOL = $3,429,659) | Federal $3,429,659 + AL $210,310 + CA $229,466 + IN $119,327 + KY $9,645 carryforward | 2024 1040 carryover schedule (lines 19–138 of parsed text) | ✅ verified to the dollar (federal); AMT NOL $3,429,685 | NM state return also filed (line 275 "NEW MEXICO STATE RETURN"). |
| FBAR (Austin personally as RFH owner) | Not yet filed for any year through 2024; first cross Sep 24, 2025 | FBAR analysis (tax/fbar-analysis.md); 2024 1040 Schedule B Part III line 7a marked NO for foreign account interest in 2024 |
⚠ partial | See cross-cutting findings §3 — line 7a "No" for 2024 may be defensible (Santander balances were below $10K all year), but the question asks about financial interest, which arguably exists by virtue of 99% RHG ownership regardless of threshold. Pearce position needed. |
| BOIR | Confirmed | Synology BOIR confirmation PDF | ✅ verified |
Open / overdue (RFH): - TX Franchise No-Tax-Due / Public Information Report 2024 + 2025 — primary doc not located on Synology; ask Pearce.
International: - 5471 — N/A (RFH does not own foreign corp directly; Austin holds RHG personally per 5471, GK is held by RFH as of 2025-03-04 but the 5471 burden flows through to Austin). - BOIR — filed 2024-11 (date inside PDF not parsed).
1.2 Renfroe Hospitality Group SA de CV (Mexico) — RHG MX¶
| Item | Claimed (repo) | Verified-against | Status | Notes |
|---|---|---|---|---|
| Mexican legal form | S.A. de C.V., RFC RHG230202Q53 | RFC encoding (literal date 2023-02-02); 2023 + 2024 5471s state "MEXICO" + RFC value | ✅ verified | |
| Incorporation date | 2023-02-02 | RFC encoding RHG-230202-Q53 | ✅ verified (Dive 7 §2) | Acta Constitutiva NOT on Synology — Dive 7 §4 already escalated as high-priority missing doc. |
| Mexican RFC | RHG230202Q53 | 2023 + 2024 5471 reference-ID field | ✅ verified | |
| Capital structure (per JME) | Capital fijo MXN 500 + capital variable MXN 46.7M (100% Austin) | JME 2nd packet source-data/jme/2026-05-08/edos-financieros-2023-2025-firmados.pdf, signed 2026-03-11 |
⚠ couldn't verify (PDF in repo but content not parsed this dive — relying on legal/cindy-consignation-timeline.md:96-99 summary) |
The JME-signed FS is the closest thing to a primary-source cap-table doc on the Mexican side until the Acta surfaces. |
| Federal (US) 5471, 2023 | Filed Oct 15, 2024 with Austin's personal return | Confirmed inside the 2023 1040 PDF (gar2023.pdf, Dive 8 parsing): Form 5471 attached, Categories 1a + 4 + 5a, voting % 99.000, Schedule A end-of-year shares 100, Schedule B Part I + II = Austin only at 99% |
✅ verified | "Alternative Information" Rev Proc 2019-40 code 08 used (means full GAAP-quality books not maintained — JME catch-up since). |
| Federal 5471, 2024 | Filed Oct 15, 2025 | Confirmed inside 2024 1040 PDF: Form 5471 attached, same Categories 1a + 4 + 5a, voting % 99.000, statutory agent Ximena Martinez Gonzalez | ✅ verified | "Alternative Information" code 08 again. U.S. taxable income reported = $0 (line "If a U.S. income tax return was filed"). |
| Federal 5471, 2025 (next cycle) | Required; deferred to 2025-cycle filing per Daisy Buck Oct 6, 2025 | tax/pearce-bevill-thread-summary.md:121-145 |
⚠ pending | Pre-prep raised in tax/2025-filing-prep.md item 6. |
| Form 8832 (entity classification election) | Not filed; not available for SA per se corp | tax/pearce-bevill-thread-summary.md:81 (Nick Rosado Jan 27, 2025: "S.A. de C.V. is a per se corporation") |
✅ verified | Inconsistencies-audit Finding 17 settled this. Question becomes operative only post-S.de R.L.de C.V. conversion. |
| Form 8938 (FATCA) | Repo claims 2023 + 2024 filed alongside 5471 (per tax/pearce-bevill-thread-summary.md:199) |
Form 8938 NOT visible inside the bundled 2023 or 2024 1040 PDFs that Pearce delivered to Austin's portal | ⚠ contradicted-or-bundled-elsewhere | Audit-defensibility concern: either (a) 8938 was filed but not bundled in the portal-delivered consolidated PDF, (b) the bundled PDF is the for-filing version and 8938 truly isn't there. Need Pearce confirmation in writing. Same for Form 3520 (Mexican fideicomiso for Oceana 433) — also claimed filed but not visible in bundled PDFs. |
| Form 3520 (foreign trust — Oceana 433 fideicomiso) | Claimed filed 2023 + 2024 | Not visible inside bundled 1040 PDFs; repo tax/pearce-bevill-thread-summary.md:199 claims filed |
⚠ contradicted-or-bundled-elsewhere | Same posture as 8938 above. |
| Mexican-side ISR + IVA filings | JME files all 12 months 2025 "PRESENTADA CON PAGO EN CERO" | accounting/jme-deliverable-status.md (cites JME's declaracion-anual-renfroe.pdf) |
✅ verified | Mexican-side compliance is current; the back-tax catchup (~13,391 MXN total 2023–2025) was paid in Sep 2025. |
| Mexican-side declaración anual 2024 | Filed Mar 31, 2025 | Per JME's annual SAT package | ⚠ partial | Acceptance receipt not separately captured this dive. |
| Mexican-side declaración anual 2025 | Filed Mar 31, 2026 | source-data/jme/2026-04-29/declaracion-anual-renfroe.pdf |
✅ verified | This is the 2025 SAT annual return primary doc. |
| RNIE registration | Filed Oct 2025 | accounting/jme-deliverable-status.md Oct 2025 entries |
✅ verified | Foreign-investment registration triggered by 2025 wires from RFH to RHG. |
Open / overdue (RHG MX):
- 8832 election cannot be filed until S.de R.L.de C.V. conversion completes (~75-day window starts then). Conversion is downstream of Cindy consignation closing (legal/cindy-consignation-timeline.md).
- 2024 5471 amendment if JME's 2025 catchup work materially restates 2024 figures (tax/pearce-bevill-thread-summary.md agenda item 6).
International:
- FBAR — Santander MXN account 65-50994620-9 crossed $10K aggregate Sep 24, 2025; 2025 FBAR is required, deadline Oct 15, 2026 (auto-extension). Pearce position not refreshed since 2023 (tax/fbar-analysis.md; tax/pearce-bevill-thread-summary.md agenda 5). Pearce likely doesn't yet know the threshold crossed.
- 2026 already triggered Jan 6 (carryover from 2025); 2026 FBAR due Oct 15, 2027.
Open tax questions for Pearce / Kim & Rosado / JME: 1. Were 8938 and 3520 actually filed for 2023 and 2024? Need acceptance pages from Pearce. (Dive 8 cannot find them in the portal-delivered PDFs.) 2. Confirm 2024 5471 stays as-filed or needs amendment after JME 2025 catchup. 3. Sequence: when does 8832 election open for the post-conversion S.de R.L.de C.V.? 4. Document the U.S. shareholder posture on 5471 Schedule B Part II — Austin is shown at 99% but Cindy's 1% (Mexican person, not a US shareholder) is not on Sch B at all (correctly so — Sch B Part I is US shareholders only). Verify Sch G "Other Information" + Sch O ("Organization or Reorganization") were used to disclose Cindy's 1% as a related-party 5% non-US shareholder — Dive 8 did not parse Schedule O contents.
1.3 Renfroe Holdings GK (Japan) — GK¶
| Item | Claimed (repo) | Verified-against | Status | Notes |
|---|---|---|---|---|
| Japanese legal form | 合同会社 (Godo Kaisha = LLC), corporate # 0100-03-046236 | Synology Formation/レンフローホールディングス合同会社_謄本 ... Initial Registration.pdf; Formation/2025.04.22 ... Revised Registration.PDF; Formation/定款_レンフローホールディングス合同会社 Articles of Incorporation.pdf |
✅ verified | |
| Formation date | 2025-01-24 | Initial Registration filename + repo timeline | ⚠ partial (Dive 7 §2) | PDF text not parsed this dive; date is internally consistent. |
| Fiscal year | Nov 1 – Oct 31 | Repo claim; CONFIRMED by Japanese FY2025 tax filings dated 2026-02-02 covering the Nov 1, 2024 – Oct 31, 2025 period | ✅ verified | Note: GK was formed Jan 24, 2025, so the "FY2025" period actually runs Jan 24 (formation) – Oct 31, 2025; Japanese accountant treats this as "1st fiscal year (R7-Oct-period)" per filename 第1期（R7年10月期）. |
| Japanese FY2025 corporate-income + local-income tax return (法人税及び地方法人税申告書) | Filed Feb 2, 2026 by ABS Partners | Synology 第1期（R7年10月期）法人税・消費税申告書_レンフローホールディングス合同会社様/R7_法人税及び地方法人税申告書_レンフローホールディングス合同会社_260202.pdf + _260202_即時通知.pdf (即時通知 = filing acceptance receipt) + _260202_メール詳細.pdf (email confirmation) |
✅ verified | This is the GK Japan-side primary filing — the foundation document for the eventual US 5471. |
| Japanese FY2025 prefectural + municipal corporate tax (法人都道府県民税・事業税...) | Filed Feb 2, 2026 | Synology R7_法人都道府県民税・事業税...260202.pdf + _即時通知.pdf + _申告受付完了通知.pdf (acceptance completion notice) |
✅ verified | |
| Japanese FY2025 consumption tax (消費税申告書) | Filed Feb 2, 2026 | Synology R7_消費税申告書_レンフローホールディングス合同会社_260202.pdf + receipt |
✅ verified | |
| Japanese FY2026 法定調書 (statutory information return) | Filed (folder R7年_法定調書_レンフローホールディングス合同会社様 exists) |
Synology Taxes/2025/ folder | ✅ verified (folder exists; specific filing receipt not parsed) | |
| Japanese FY2026 償却資産申告書 (depreciation-asset filing) | Filed (folder R8年_償却資産申告書_レンフローホールディングス合同会社様 exists) |
Same | ✅ verified | R8 = Reiwa 8 = calendar year 2026; this is the 1/31/2026 deadline filing. |
| Form 8832 (US entity classification election) | Status unknown — supposed to be filed within 75 days of Jan 24, 2025 formation = ~Apr 9, 2025 | No 8832 found in Synology, Pearce mail, or Kim & Rosado mail. Per tax/pearce-bevill-thread-summary.md:213 Pearce has NOT confirmed filing |
❌ contradicted-or-missed (cannot find evidence of filing) | HIGHEST-LEVERAGE ISSUE. Per Dive 7 Section 8 and Section 9 Q1: deadline ~13 months ago. If not filed: GK defaults to C-corp → Form 5471 + GILTI/Subpart F + PFIC analysis on rental income. If filed: GK is disregarded → Form 8858 + simpler treatment. Six-figure tax-cost differential over the asset life. Surface to Pearce + Kim & Rosado immediately; if missed, evaluate Rev Proc 2009-41 retroactive election with reasonable cause. |
| Form 5471 (US, if C-corp) OR Form 8858 (US, if disregarded) | TBD pending 8832 confirmation. Whichever applies: first filing due with Austin's 2025 1040 (Oct 15, 2026 with extension) | Not yet filed | ⚠ pending | |
| FBAR for GK / TSB account | TBD; pending TSB statement balance history | tax/fbar-analysis.md — TSB ¥780M advanced 2025-07-28 (presumably balance peaked then before being wired out same day for Pinnacle bridge payoff) |
⚠ analysis incomplete | Need TSB statement history to add the GK side to the FBAR aggregate. |
| PFIC analysis | Never raised with Pearce | tax/pearce-bevill-thread-summary.md:212 |
⚠ open | If GK is C-corp by default (8832 missed), PFIC analysis becomes mandatory on rental income for 2025 + every year forward. |
Open / overdue (GK):
- 8832 election — confirmation needed urgently (the load-bearing question of the whole audit).
- 5471 vs 8858 sequencing — depends on 8832 outcome.
- Forward ABS Partners FY2025 deliverables to Daisy Buck (Pearce) — tax/pearce-bevill-thread-summary.md agenda items 18 + 27.
- Mita basis allocation building/land/improvements (Pearce + Shu Endo) — needed for US depreciation + cost-seg.
International: - 5471 / 8858 — see above. - BOIR — N/A (foreign corporation, not US LLC requiring BOIR). - FBAR — need TSB balance history.
1.4 Renfroe Innovation, LLC (Texas, formerly Alabama) — RI¶
| Item | Claimed (repo) | Verified-against | Status | Notes |
|---|---|---|---|---|
| Federal classification, 2010-04-06 onward | S-corp via Form 2553 effective 2010-04-06 | 2012 Form 1120-S in Synology (Taxes/2012 taxes/2012 return.pdf) — Box A "S election effective date" = 04/06/2010 |
✅ verified | Per context/renfroe-innovation-scope.md line 90-100. |
| 2012 Form 1120-S | Filed by Huner & Cyr P.C. (Philippe Cyr CPA), signed 2013-04-12 | Same PDF | ✅ verified | 4 shareholders: Eugene 0.05%, Jana 0.05%, Hunter ~49.95%, Austin ~49.95%. |
| 2014 Form 7004 (extension to 1120-S) | Filed by Huner & Cyr 2015-03-06, Form Code 25 (= 1120-S) | Synology Taxes/RI 2014 Extension.pdf |
✅ verified | Confirms RI was still on S-corp track for tax year 2014. |
| Federal classification post-2017-07-10 (LLC conversion) | TBD; defaults to disregarded SMLLC absent 8832 | No Form 8832 found in Synology (find -iname "*8832*" returns nothing). No 1120-S returns 2015–2024 visible in Synology. Pearce 2025-12-02 line ("just file minimum TX franchise") + 2024-11-13 BOIR using SSN-ITIN tax-ID type are both consistent with disregarded-SMLLC |
⚠ couldn't verify, but consistent indicators point to disregarded | Inconsistencies-audit Finding 20: HIGH severity. |
| 2013 Form 1120-S | Not on Synology | — | ⚠ couldn't verify | Likely with Huner & Cyr or Pearce. |
| 2015–2024 Form 1120-S returns | Not on Synology | — | ⚠ couldn't verify (probably weren't filed if defaulted to disregarded) | If disregarded, no 1120-S would have been filed; activity would flow to Austin's Schedule C. |
| AL Business Privilege Tax (BPT) | 2013 ALDOR e-File + 2021 BPT both on Synology | Taxes/ALDOR E-File for RI.pdf; Taxes/RI 2021 BPT.pdf |
✅ verified (folder presence) | Internal dates not parsed this dive. |
| AL→TX conversion | 2025-12-05 | Synology Formation/AL to TX Conversion/{Acknowledgment, Certificate, Original_Document}.pdf |
✅ verified | Pearce cleared 2025-12-02 ("just file minimum TX franchise"); Kim & Rosado §368(a)(1)(F) ruling 2025-12-06. |
| TX Franchise Tax (RI 2024) | Not yet filed | — | ⚠ pending | Per Pearce, "just have to file the minimum TX franchise report" once converted; conversion only completed 2025-12-05 so 2024 TX Franchise was not applicable (entity was still AL). 2025 TX Franchise + 2026 future. |
| BOIR | Submitted 2024-11-13 by Peter Chang at Kim & Rosado | Synology Formation/BOIR submission confirmation - Renfroe Innovation.pdf; BOIR ID 50000007382577 |
✅ verified | Anomaly: BOIR used Tax ID type "SSN-ITIN" for the entity, not "EIN" 27-2287462 (context/renfroe-innovation-scope.md:64). If RI is disregarded, this is technically correct (entity has no separate tax ID for BOIR purposes); if it's still corporate, this is wrong. Indicator that RI defaulted to disregarded SMLLC. Verify with Kim & Rosado. |
| EIN | 27-2287462, issued 2010-04-07 | Synology Formation/EIN - IRS Certification Letter (00187283).PDF |
✅ verified | EIN persists across conversions. |
Open / overdue (RI):
- 2017 Form 8832 question — has been open for ~9 years. Need Pearce + Kim & Rosado clarification: was 8832 filed at the 2017 Inc.→LLC conversion to maintain corporate status? If not, S-election terminated by operation of law and entity has been disregarded SMLLC since 2017. (Most likely state per context/renfroe-innovation-scope.md:135-149.)
- TX Franchise 2025 — first-year due May 15, 2026 (or extension to Nov 15, 2026). Not yet filed per record.
- 2015–2024 1120-S returns, if any (Pearce or Huner & Cyr archives).
- Eugene + Jana share-assignment paperwork pre-2017 conversion (verbally confirmed by Austin; physical paperwork not in Synology).
State filings: - AL BPT: 2013 + 2021 receipts on Synology. 2014–2020, 2022–2024 BPT filings unverified.
International: N/A.
1.5 Five Points BHM Holdings, LLC — Five Points¶
| Item | Claimed (repo) | Verified-against | Status | Notes |
|---|---|---|---|---|
| Legal name | "Five Points BHM Holdings, LLC" (vs. shorter "Five Points BHM LLC" in some files) | Synology Certificate of Formation filename 2024.10.18 Five Points BHM Holdings Certificate of Formation; EIN letter (Dive 8 parsed) names entity "FIVE POINTS BHM HOLDINGS LLC" |
✅ verified — name is "Five Points BHM Holdings, LLC" | Inconsistencies-audit Finding 8 already flagged this; Dive 7 §1 confirmed via mortgage assignment. |
| State of formation | Some files say TX, some say AL | Business Information.txt lists FIVE POINTS BHM HOLDINGS, LLC under TX with SOS 805751755, NAICS 531120, TX Tax ID 32097232147 |
✅ verified — Texas-formed | Resolves Inconsistencies-audit Finding 8 jurisdiction question. The "AL Notice of Forfeiture" claim in decisions/log.md:301 is therefore either (a) a foreign-qualification forfeiture in AL, or (b) misattributed. Pearce's TX-side framing in tax/pearce-bevill-thread-summary.md:150-153 is correct on jurisdiction. |
| EIN | Not currently captured in repo | Synology Formation/2024.10.23 Five Points BHM Holdings EIN Confirmation.pdf (Dive 8 parsed): EIN 33-1603099, address "210 LAVACA ST APT 3101, AUSTIN TX 78701", "GAVON RENFROE SOLE MBR", date 10-23-2024 |
✅ verified | Surface to context/entities.md Five Points section. |
| Federal classification | Single-member LLC, disregarded for US tax | EIN letter standard language; default for SMLLC absent 8832 | ✅ verified | |
| BOIR submission | Confirmed | Synology Formation/BOIR submission confirmation - Five Points BHM Holdings.pdf (and also BOIR submission confirmation - 1006 20th Street South.pdf separately) |
✅ verified | Two BOIRs because Five Points BHM Holdings AND the defunct 1006 20th St S LLC were both filed. |
| 2024 Form 1040 Schedule activity | Five Points has no 2024 income (pre-revenue per entities.md) — losses flow to Austin's 1040 via passthrough |
2024 1040 supporting schedules — not specifically broken out as "Five Points BHM Holdings" line item visible in carryover schedule | ⚠ couldn't verify line-item-level | Depreciation + interest deductions on the building should appear on Schedule E. Daisy Sep 10, 2025 thread says 100% of 2024 1006 LLC loss allocated to Austin and 2025 will be 1006's final return — but this is the defunct 1006 LLC, not the new Five Points BHM Holdings LLC. Five Points' own 2024 activity (after Oct 18 formation) starts with the ServisFirst note buyout Dec 23, 2024 ($2,325,725 wired). |
| TX Franchise Tax 2024 | Open / unconfirmed — Daisy offered Nov 13, 2025 to file with zero gross receipts; no follow-up captured | tax/pearce-bevill-thread-summary.md:150-153, 207; Dive 7 §8 |
⚠ overdue | TX Comptroller issued Notice of Forfeiture 2025-11-12. Five Points BHM Holdings holds a $5M+ commercial building; operating with in-doubt right-to-transact = real liability exposure. Inconsistencies-audit Finding 8 / Dive 7 Section 8. |
Open / overdue (Five Points):
- TX 2024 Franchise minimum — not confirmed filed, ~6 months past Notice of Forfeiture.
- AL foreign-qualification status — if Five Points operates a building in AL, AL annual report may be required. Need Skinner Legal / Walter Scott Law clarification.
- Parents → Austin AFR promissory note — Dive 7 §8 / §9 Q4: ~243 days outstanding; ~$2.3M intrafamily debt without §7872-compliant note. Tax-load-bearing leg per Inconsistencies-audit-citation entities.md:241-243.
State filings: - TX 2024 + 2025 Franchise Tax — both pending confirmation. - AL filings — TBD subject to foreign-qualification status.
International: N/A.
1.6 W 3101 Holdings, LLC — W3101¶
| Item | Claimed (repo) | Verified-against | Status | Notes |
|---|---|---|---|---|
| Legal name + form | TX LLC | Synology Formation/2025.10.29 W 3101 Holdings LLC Certificate of Formation (Filing).pdf |
✅ verified | |
| TX SOS file # | 806279788 (Business Information.txt) | Same | ✅ verified | |
| Formation date | 2025-10-29 | Filename | ✅ verified | |
| EIN | Not currently captured | No EIN Confirmation Letter visible in Synology W 3101 Holdings LLC/Formation/ (Dive 8 listing) | ⚠ couldn't verify | Either EIN was issued and not filed to Synology, or W 3101 has no EIN yet (would mean no separate-entity bank account possible; First Horizon mortgage 6574 still listed under Austin). |
| BOIR submission | Not confirmed | No BOIR confirmation PDF visible in Synology W 3101 Holdings LLC/Formation/ | ❌ likely not filed | HIGH PRIORITY: W 3101 was formed 2025-10-29; BOIR is required within 30 days of formation = ~2025-11-28. The CTA (Corporate Transparency Act) requires reporting Beneficial Ownership Information for new entities formed in 2024+. W 3101 BOIR is overdue ~5 months. Dive 8 finding. (Note: BOIR rules have been in flux due to litigation; check current FinCEN guidance, but at time of W 3101's formation BOIR was required for new LLCs.) |
| Schedule E activity | Property held; rentals reported on Schedule E to Austin (disregarded SMLLC) | 2024 1040 Schedule E shows Lavaca rentals (entities.md says W3101 owns 210 Lavaca 3101 + 3103) | ✅ verified | Note: W 3101 was formed AFTER 2024 → 2024 Schedule E was on Austin personally; the W 3101 LLC wrap is a 2025-10-29 event. |
| First Horizon mortgage | Outstanding ~$3,161,616 (Monarch acct 6574) | Repo claim entities.md:196; no First Horizon primary statement on Synology |
⚠ couldn't verify | Dive 7 §5 already noted. |
Open / overdue (W 3101): - EIN application — confirm whether W 3101 has an EIN. - BOIR — likely overdue ~5 months. Critical compliance gap; surface to Pearce / Kim & Rosado / Stuart Memory immediately. - TX Franchise Tax: 2025 (filed-in-2026) — first-year due; status unconfirmed. - Mortgage transfer to LLC's name (vs. Austin personal) — operational, not tax.
State filings: - TX 2025 Franchise — pending.
International: N/A.
1.7 ATX Marine Holdings, LLC¶
| Item | Claimed | Verified | Status | Notes |
|---|---|---|---|---|
| TX SOS | 805640730, NAICS 531190, TX Tax ID 32096109197 | Business Information.txt | ✅ verified | |
| Formation | 2024-08-09 | Synology Cert of Formation filename | ✅ verified (Dive 7 §2) | |
| EIN | Not captured in repo | No EIN Confirmation Letter visible in Synology (Dive 8 listing) | ⚠ couldn't verify | Brex 9271 account exists per entities.md:225 — Brex requires EIN to open a business account. EIN exists but Confirmation Letter not on Synology. Surface to Austin to upload. |
| BOIR | Confirmed | Synology Formation/BOIR submission confirmation - ATX Marine Holdings.pdf |
✅ verified | |
| Federal classification | Disregarded SMLLC | EIN default, no 8832 found | ✅ verified | |
| Schedule activity | Subleases to boat partners; income to Austin's Schedule E or C | 2024 1040 — not separately surfaced this dive | ⚠ couldn't verify line-item | $25K + $13K Feb 2026 from Ranek Contracting (sublicense payments) per entities.md:226 — these would be 2026 items. |
| TX Franchise 2024 + 2025 | Not captured | — | ⚠ couldn't verify | Surface to Pearce. |
Open: EIN Confirmation upload, TX Franchise 2024 + 2025 status check.
1.8 Austin Marine Holdings, LLC¶
| Item | Claimed | Verified | Status | Notes |
|---|---|---|---|---|
| TX SOS | NOT in Business Information.txt master list |
Synology Formation/BUSINESS ORGANIZATIONS FILING.pdf and FORMATION FILING.pdf exist (filenames non-dated; Dive 7 §5 noted unverified formation date) |
⚠ couldn't verify | Anomaly: Austin Marine is in Synology Business/ folder but missing from Austin's Business Information.txt master list. Either omitted by oversight or formed differently. Verify SOS via TX SOS direct lookup. |
| EIN | Not captured | No EIN Confirmation Letter visible | ⚠ couldn't verify | |
| BOIR | NOT in Synology Formation/ |
(Dive 8 listing shows no BOIR PDF for Austin Marine) | ❌ likely not filed | HIGH PRIORITY — same posture as W 3101: BOIR likely overdue. Surface to Pearce / Kim & Rosado. |
| Federal classification | Disregarded SMLLC, "personal use only, no plans to sublicense" (entities.md:217) |
— | ⚠ couldn't verify | |
| TX Franchise | Not captured | — | ⚠ couldn't verify |
Open / overdue: BOIR likely overdue, EIN Confirmation upload, missing from Business Information.txt master list, TX Franchise status.
1.9 Renfroe Marine Holdings, LLC¶
| Item | Claimed | Verified | Status | Notes |
|---|---|---|---|---|
| TX SOS | 805640740, NAICS 531190, TX Tax ID 32096109122 | Business Information.txt | ✅ verified | |
| Formation | 2024-08-09 | Synology Cert filename | ✅ verified (Dive 7 §2) | |
| EIN | Not captured | No EIN Confirmation Letter visible | ⚠ couldn't verify | Brex 3161 account exists; EIN exists. Upload to Synology. |
| BOIR | Confirmed | Synology BOIR confirmation PDF | ✅ verified | |
| Federal classification | Disregarded SMLLC | Default, no 8832 | ✅ verified | |
| TX Franchise | Not captured | — | ⚠ couldn't verify |
Open: EIN Confirmation upload, TX Franchise 2024 + 2025 status check.
1.10 Renfroe Hospitality Group, LLC (US, Texas) — RHG-LLC (US)¶
| Item | Claimed | Verified | Status | Notes |
|---|---|---|---|---|
| TX SOS | 805640762, NAICS 531120, TX Tax ID 32096108918 | Business Information.txt | ✅ verified | |
| Formation | 2024-08-09 | Synology Cert filename | ✅ verified (Dive 7 §2) | |
| EIN | 33-1571249 (Dive 8 parsed from Synology Confirmation Letter dated 2024-10-21) | EIN letter | ✅ verified | Surface to context/entities.md:94. |
| BOIR | Confirmed | Synology BOIR confirmation PDF | ✅ verified | |
| Federal classification | Disregarded SMLLC, "Empty / inactive" | Default; no separate return | ✅ verified | |
| TX Franchise | "Filed Successfully" PDF on record per entities.md:97 |
— | ⚠ partial (claim made; PDF not parsed this dive) |
Open: Verify zero-activity end-to-end (entities.md:95 to-do).
1.11 Casa Moksha LLC (US, Texas)¶
| Item | Claimed | Verified | Status | Notes |
|---|---|---|---|---|
| TX SOS | 806257567 | Business Information.txt + Synology Cert filename | ✅ verified | |
| Formation | 2025-10-13 | Synology Cert | ✅ verified (Dive 7 §2) | |
| EIN | 41-3910564, dated 2026-01-28 | Synology Formation/2026.01.28 EIN Confirmation.pdf (Dive 8 parsed) |
✅ verified | EIN format unusual (begins 41-) — that's a Bluefield WV / Cincinnati IRS service-center prefix; not anomalous, just newer batch. |
| BOIR | NOT in Synology Formation/ | (Dive 8 listing) | ❌ likely not filed | CTA BOIR required within 30 days for entities formed in 2025+ = was due ~2025-11-12. ~6 months overdue. Same posture as W 3101 + Austin Marine. Critical compliance gap. |
| Federal classification | Disregarded SMLLC, "Not yet in use" | EIN default, no 8832 | ✅ verified | Will need 8832 election once it (with Casa Moksha Holdings LLC) becomes co-owner of post-conversion S.de R.L.de C.V. — though as a US LLC owning a foreign corp share, the 8832 question is about the foreign corp not the US LLC. |
| TX Franchise | Not captured | — | ⚠ couldn't verify | First filing due May 15, 2026 (formed 2025). |
Open / overdue: - BOIR likely overdue — high priority. - TX Franchise 2025-period filing.
1.12 Casa Moksha Holdings LLC (US, Texas)¶
| Item | Claimed | Verified | Status | Notes |
|---|---|---|---|---|
| TX SOS | 806265651 | Business Information.txt | ✅ verified | |
| Formation | 2025-10-19 | Synology Cert | ✅ verified | |
| EIN | Not captured | No EIN Confirmation Letter visible in Synology | ⚠ couldn't verify | Likely no EIN yet (entity is "not in use"). |
| BOIR | NOT in Synology | (Dive 8 listing) | ❌ likely not filed | Same as Casa Moksha LLC: BOIR was due ~2025-11-18 (30 days from formation). ~6 months overdue. |
| Federal classification | Disregarded SMLLC, "Not yet in use" | Default, no 8832 | ✅ verified | |
| TX Franchise | Not captured | — | ⚠ couldn't verify |
Open / overdue: BOIR overdue, EIN not yet applied (probably).
1.13 1006 20th St S, LLC (defunct AL)¶
| Item | Claimed | Verified | Status | Notes |
|---|---|---|---|---|
| Status | Bankrupt, defunct, "DO NOT close" | entities.md:344-347; decisions/log.md 2026-05-08 |
✅ verified | |
| Federal classification | Single-member LLC (per entities.md:344); 100% loss allocated to Austin per Pearce |
tax/pearce-bevill-thread-summary.md:108 (Daisy Sep 10, 2025) |
✅ verified | |
| 2023 Form 1065 / Schedule C | Restated 2023 financials provided to Pearce Jan 21, 2025 | tax/pearce-bevill-thread-summary.md:76 |
✅ verified | |
| 2024 final-or-near-final return | Filed Sep–Oct 2025 | tax/pearce-bevill-thread-summary.md:204 |
✅ verified | "100% of 2024 1006 loss allocated to Austin personally; 2025 will be the final 1006 return." |
| 2025 final return | Pending Oct 15, 2026 deadline | tax/pearce-bevill-thread-summary.md:108 |
⚠ pending | This is when the 1006 entity wraps up tax-wise. |
| BOIR | Confirmed for "1006 20th Street South" | Synology Business/Five Points BHM Holdings LLC.../Formation/BOIR submission confirmation - 1006 20th Street South.pdf |
✅ verified | |
| AL annual report | Not captured | — | ⚠ unknown | |
| $150K SBA loan (Austin not guarantor) | Per Stuart Memory Oct 2 2025 confirmation | entities.md:268, 346 |
✅ verified |
1.14 The Woolworth, LLC (defunct AL)¶
| Item | Claimed | Verified | Status | Notes |
|---|---|---|---|---|
| Status | Closed, defunct, "DO NOT dissolve" | entities.md:349-354 |
✅ verified | |
| 2023 return | Restated post-dissolution-error fix | tax/pearce-bevill-thread-summary.md:41 |
✅ verified | |
| 2024 final return | Filed Sep 2025 | tax/pearce-bevill-thread-summary.md:107, 205 |
✅ verified | "Final return"; only remaining item: $192,214 Hunter loan. |
| SBA EIDL Loan #4300957803 ("Loan 7803", ~$500K) | Active; Austin personal guarantor; $7,965.60/mo Brex outflow | entities.md:352; accounting/five-points-1006-sba-narrative.md |
✅ verified | Inconsistencies-audit Finding 3 reconciliation: Pearce thread says Sep 22, 2025 Austin reported "Woolworth $1.257mm + a separate $497,483". The $500K EIDL = Loan 7803; the $1.257M + $497,483 are larger SBA notes whose entity attribution is still unreconciled. |
| $192,214 Hunter loan | On Woolworth final return | tax/pearce-bevill-thread-summary.md:107 |
⚠ partial | Internal cap-table item — represents Hunter's loan to Woolworth. |
| BOIR | NOT located | — | ⚠ couldn't verify | |
| AL annual report | Not captured | — | ⚠ unknown |
1.15 RF Austin Operating LLC (Red Farm)¶
| Item | Claimed | Verified | Status | Notes |
|---|---|---|---|---|
| Investment | $120,833 in exchange for equity | entities.md:385; 2024 1040 K-1 reference (Dive 8 line in 2024 1040 supporting docs lists "2024 RF Austin Operating LLC K-1 Ptnr 20 Renfroe, Gavon") |
✅ verified | |
| Status | "Shut down 2026" | entities.md:385 |
⚠ partial | Exact worthlessness date TBD per tax/2025-filing-prep.md agenda 8. |
| §165(g) worthless security deduction | Pending | tax/2025-filing-prep.md:93-101 |
⚠ pending | Pearce never raised. Open question: 2025 vs 2026 worthless date; ordinary §1244 vs capital character. |
1.16 Personal-held real estate (NOT in any LLC)¶
| Property | Claimed treatment | Status | Notes |
|---|---|---|---|
| Oceana 433 (Playa del Carmen, Mexican fideicomiso) | Schedule E directly; 2020 + 2021 PALs ($45,815 + $34,434); ServisFirst LOC interest 2024 = $38,221.66 | ✅ verified (line items in 2024 1040 carryover schedule + Pearce thread) | Form 3520 historically claimed for the fideicomiso (foreign trust) — but 2024 1040 PDF doesn't bundle the 3520. Same gap as RHG MX. |
| 210 Lavaca #2612 (W 2612) | Schedule E | ✅ verified | 2024 property tax $11,760.24 per Daisy's Oct 6, 2025 checklist. |
| W 3603 (primary residence) | Personally owned, homestead protected; NOT rental | ✅ verified | Augusta rule prep for 2026 (tax/2025-filing-prep.md agenda 16). |
1.17 RENFROE / E.A. Renfroe & Company (S-corp, OUT OF SCOPE)¶
| Item | Claimed | Verified | Status | Notes |
|---|---|---|---|---|
| Federal classification | S-corp, files 1120-S | entities.md:374; out-of-scope per repo |
✅ verified | |
| EIN | 58-2142437 | tax/pearce-bevill-thread-summary.md:237 (per Austin's 2025 First Horizon mortgage app document list) |
✅ verified | |
| 2024 1120-S | Extension filed alongside Austin's personal extension Apr 2025 | tax/pearce-bevill-thread-summary.md:230 |
✅ verified |
Out-of-scope for the family-office repo, but cap-table cross-reference: it's Austin's S-corp, owned 100% by Austin personally.
Section 2 — Cap-table matrix (per-entity)¶
For each entity below: (a) current ownership and source, (b) ownership history with primary doc per change, © manager/member-managed status, (d) cap table conflicts, (e) open cap-table questions.
2.1 Renfroe Family Holdings, LLC (US, Texas)¶
- Current owners: Austin (Gavon Augustus) Renfroe — 100%, sole member.
- Primary source: Synology
Formation/2024.07.26 Renfroe Family Holdings LLC Certificate of Formation.pdf+ EIN Confirmation Letter "GAVON RENFROE SOLE MBR". - ✅ verified.
- Ownership history: Single-event — formed 2024-07-26 with Austin as sole member. No transfers.
- Manager / Member-managed: Member-managed (per repo; PDF text not parsed this dive).
- Cap table conflicts: None.
- Open cap-table questions: None.
2.2 Renfroe Hospitality Group SA de CV (Mexico) — RHG MX¶
- Current owners (per 2024 5471 filed Oct 15, 2025):
- Austin Renfroe — 99.0% (Series A; primary doc: 2024 5471 Schedule A + B).
- Cindy Canto — 1.0% (capital fijo MXN $500; per
legal/cindy-consignation-timeline.md:99; not on Sch B Part I because not a US shareholder). - Capital variable (separate from capital fijo) — per JME 2026-03-11 signed FS bundle, capital variable MXN 46.7M is 100% Austin (
legal/cindy-consignation-timeline.md:96-99). - ✅ verified at the 5471 level for the SA-period 99/1 split.
- ⚠ couldn't verify the Acta Constitutiva-level original cap table — Acta is missing (Dive 7 §4 high-priority missing doc).
- Ownership history:
- 2023-02-02: Incorporated. Original cap table per repo: 99% Austin + 1% Cindy. Acta Constitutiva missing — not verifiable to gold standard.
- 2025–2026: Cindy consignation in progress (
legal/cindy-consignation-timeline.md); upon completion → cap table cleaned of Cindy → S.A. de C.V. converts to S. de R.L. de C.V. → ownership transfers to Casa Moksha LLC + Casa Moksha Holdings LLC (both US TX, both RFH-managed). Activation expected 2026. - The two-member US-LLC pair satisfies the Mexican S. de R.L. de C.V. minimum-two-member requirement.
- Manager / governance: Per Mexican corporate law for S.A. de C.V.; specifics not parsed.
- Cap-table conflicts:
- Earlier framing in
entities.md:75"post-conversion ownership may shift to Renfroe Family Holdings" is stale — corrected per Inconsistencies-audit Finding 19. - Cindy's "fraudulent" cap-table characterization in
legal/cindy-consignation-timeline.md:48lacks a primary-source citation in this audit. Likely sourced from Portilla DD memoMEMO RENFROE 30062025.pdf(on Synology, not parsed in this dive). - Open cap-table questions:
- Acta Constitutiva — primary source needed (Portilla / JME / notary).
- Cindy 1% / capital fijo MXN 500 origin doc (was it a real subscription, or did she add herself fraudulently to the cap table?).
- Will the post-conversion S.de R.L.de C.V. ownership be 50/50 Casa Moksha LLC + Casa Moksha Holdings LLC, or some other split? Specify in the conversion paperwork.
2.3 Renfroe Holdings GK (Japan) — GK¶
- Current owners (per
entities.md:127+ Synology Initial Registration + Revised Registration): - Renfroe Family Holdings, LLC — 100%, sole member.
- Austin (personally) — 職務執行者 (officer executing duties on behalf of the LLC, since Japanese LLCs cannot have an LLC as a direct executive officer).
- ✅ verified at the registration-filename / repo level. Internal PDF text in Japanese not parsed this dive.
- Ownership history:
- 2025-01-24 — Formed. Initial members: Austin (personally) + Yuriko Kato (née Saho).
- 2025-03-04 — Austin retired personally; Renfroe Family Holdings, LLC joined in his place.
- 2025-08-19 — Yuriko Kato retired; RFH became sole member.
- Filed registration sequence in Synology Formation/.
- Manager: Austin as 職務執行者 for RFH-LLC (the corporate member).
- Cap-table conflicts:
- The "NEW Renfroe Holdings GK" being formed by Tohyama Office to take over Mita ownership (per
entities.md:118+context/communications-deep-dive.md2026-05-09) means the existing GK is not the long-run holder. Successor entity's cap table TBD. - Open cap-table questions:
- The new-GK successor: what's its cap table? Same RFH-100% structure or different? When does it close on Mita transfer?
- The membership-interest transfer at fair market value triggers US capital-gain exposure on the existing RFH-LLC (per
entities.md:118). Pearce + Kim & Rosado review needed. - 8832 election status (existing GK + new-GK — both have separate 75-day windows from formation).
2.4 Renfroe Innovation, LLC (Texas) — RI¶
- Current owner: Austin Renfroe — 100%, sole member (per BOIR 2024-11-13 + 2025-12-02 TX Cert of Formation Form 205).
- ✅ verified at the BOIR + TX SOS level.
- ⚠ The Eugene + Jana 0.05% × 2 share-assignment paperwork pre-2017 conversion is NOT in Synology (per
context/renfroe-innovation-scope.md:142-149). Austin verbally confirmed they were assigned to him pre-conversion. Treat the SMLLC as genuinely single-member but don't cite the paperwork until collected. - Ownership history:
- 2010-04-05 — Renfroe Innovation, Inc. formed (AL C-corp). Initial directors: Eugene + Jana Renfroe; incorporator Jana. Authorized: 1,000 Class A voting + 1,000,000 Class B non-voting common, $0.01 par. Source: Synology Articles of Incorporation.
- By 2012-04 (per 2012 Form 1120-S Schedule K-1): 4 shareholders — Eugene 0.05%, Jana 0.05%, Hunter ~49.95%, Austin ~49.95%. Total 999,500 issued shares of 1,001,000 authorized.
- 2014-04-01 — Hunter H. Renfroe assigned all 500 Class A + 500,000 Class B shares to Austin "in consideration of reimbursement of all cost incurred by and investment made by Hunter". New Stock Cert 5-A + 3-B issued. Austin becomes ~99.9% holder. Source: Synology
Formation/Assignment of Shares by Hunter to Austin (01446010x9D9C7).pdf+Stock Certifices A-5 and B-3 - Executed.pdf. - Pre-2017-07-10 conversion — Eugene + Jana assigned their 0.05% × 2 stakes to Austin to make the entity single-member. Paperwork NOT in Synology. Austin verbally confirmed.
- 2017-07-10 — AL Inc.→LLC conversion accepted/filed. Austin sole member.
- 2025-12-05 — AL→TX conversion accepted by TX SOS (file # 806342204).
- Manager / Member-managed: Member-managed (per 2025-12-02 TX Cert of Formation Form 205); sole member = Gavon Renfroe.
- Cap-table conflicts:
Hunter pronoun conflict— RESOLVED 2026-05-10 by Austin direct: Hunter is male, Austin's brother. 2012 1120-S "her shares" reference is a typo on the source form, not Hunter's gender.- Open cap-table questions:
- Eugene + Jana share-assignment paperwork (location).
Hunter pronoun— RESOLVED 2026-05-10.
2.5 Five Points BHM Holdings, LLC (US, Texas)¶
- Current owner: Austin Renfroe — 100%, sole member (per EIN letter "GAVON RENFROE SOLE MBR" + Cert of Formation).
- ✅ verified.
- Ownership history: Single-event — formed 2024-10-18, Austin sole member. No transfers.
- Manager / Member-managed: Member-managed (per repo; PDF text not parsed this dive).
- Cap-table conflicts: None at entity level. (Funding-side has the AFR / Stuart Memory note ambiguity — but that's a debt instrument, not a cap-table issue.)
- Open cap-table questions: None at entity level.
2.6 W 3101 Holdings, LLC (US, Texas)¶
- Current owner: Austin (sole member, per Synology Cert of Formation filename + entities.md).
- Ownership history: Formed 2025-10-29; no transfers.
- Open: EIN application, BOIR filing — see Section 1.6.
2.7 ATX Marine Holdings, LLC¶
- Current owner: Austin (sole member; entities.md).
- Ownership history: Formed 2024-08-09; no transfers.
- Cap-table conflicts: None.
2.8 Austin Marine Holdings, LLC¶
- Current owner: Austin (sole member; entities.md).
- Ownership history: Formed 2024 (date not verified — Dive 7 §5).
- Cap-table conflicts: Missing from
Business Information.txtmaster list.
2.9 Renfroe Marine Holdings, LLC¶
- Current owner: Austin (sole member). Marina paperwork was originally written in Austin's personal name (marina's error); per
entities.md:233resolved with marina. - Ownership history: Formed 2024-08-09; no transfers.
- Cap-table conflicts: Originally-written-in-personal-name issue resolved per repo (no primary source for resolution date — Inconsistencies-audit Finding 41).
2.10 Renfroe Hospitality Group, LLC (US TX) — RHG-LLC (US)¶
- Current owner: Austin (sole member). Manager: Renfroe Family Holdings, LLC per
entities.md:93. - Ownership history: Formed 2024-08-09; "Empty / inactive". No transfers.
- Cap-table conflicts: None at entity level. Note the entity name shares with the Mexican RHG SA de CV — same name, different jurisdiction. Repo correctly distinguishes.
2.11 Casa Moksha LLC (US, Texas)¶
- Governance: Manager-managed — ✅ verified via OCR of the TX Cert of Formation Filing PDF (2026-05-09). Article 3 IA selected: "The limited liability company is to be managed by managers." Manager 1: Renfroe Family Holdings, LLC at 210 Lavaca St #3101, Austin TX 78701. Organizer: Gavon A. Renfroe. OCR text saved at
source-data/ocr/casa-moksha-formation/2025.10.13_Casa_Moksha_LLC_Certificate_of_Formation_Filing_.full.txt. - Member of record: Renfroe Family Holdings, LLC — ✅ confirmed by Austin 2026-05-10. RFH is the member of all US LLCs in the stack (including this one). This is the canonical rule; the TX Cert of Formation doesn't list members, but Austin's verbal confirmation is primary source.
- EIN: 41-3910564 (per Dive 8).
- Ownership history: Formed 2025-10-13 (TX SOS file # 806257567); "Not yet in use" pending the 2026 RHG reorg.
- Cap-table conflicts: Resolved. Post-conversion ownership flow: Austin → RFH → CM-LLC + CM-Holdings-LLC → RHG MX (four layers, fully consistent with the rest of the US stack).
- Open: None.
2.12 Casa Moksha Holdings LLC (US, Texas)¶
- Governance: Manager-managed — ✅ verified via OCR of the TX Cert of Formation Filing PDF (2026-05-09). Article 3 IA selected; Manager 1: Renfroe Family Holdings, LLC at 210 Lavaca St #3101, Austin TX 78701. Organizer: Gavon A. Renfroe. OCR text saved at
source-data/ocr/casa-moksha-formation/2025.10.19_Casa_Moksha_Holdings_LLC_Certificate_of_Formation_Filing_.full.txt. - Member of record: Renfroe Family Holdings, LLC — ✅ same as Casa Moksha LLC; confirmed by Austin 2026-05-10.
- Ownership history: Formed 2025-10-19 (TX SOS file # 806265651); "Not yet in use" pending the 2026 RHG reorg.
- Cap-table conflicts: Resolved.
- Open: None.
2.13 1006 20th St S, LLC (defunct AL)¶
- Current owners (pre-bankruptcy): Per
entities.md:255"Austin's brother Hunter and a business partner" — co-owners. Specific %s not in repo. - Cap-table conflicts: Hunter pronoun conflict — RESOLVED 2026-05-10 (same as RI Section 2.4).
- Open: Pre-bankruptcy cap table % per primary doc (formation paperwork or restated 2023 books).
2.14 The Woolworth, LLC (defunct AL)¶
- Current owners (pre-closure): Per
entities.md:266Hunter Renfroe was "the original borrower" on Loan 7803 — implies Hunter was the principal/owner. Austin's role was "personal guarantor" (not owner of record). - Cap-table conflicts: Hunter is the named borrower (substantively-owner); Austin is guarantor. Repo treats Austin as the economic-substance party for SBA debt servicing (
entities.md:260-261). - Open: Original Woolworth operating agreement / cap-table primary doc.
2.15 RF Austin Operating LLC (Red Farm)¶
- Position: Austin holds equity worth $120,833 (
entities.md:385). - Cap-table: Austin is one of multiple equity holders; the 2024 K-1 shows "Ptnr 20" suggesting Austin is partner 20 in a multi-partner LLC. No cap-table data on the entity.
- Open: Pre-shutdown cap table (Pearce / Red Farm wind-down records).
2.16 Pre-2026 reorg pending entities (RHG-LLC + Casa Moksha LLC pair)¶
- See 2.10, 2.11, 2.12. Activation contingent on Cindy consignation closing + Mexican S.A.→S.de R.L.de C.V. conversion.
- Open: Once activated, primary-source the post-conversion cap table — likely 50/50 split of post-conversion S.de R.L.de C.V. shares.
Section 3 — Cross-cutting tax findings¶
3.1 All elections / filings overdue or expired across the stack¶
| # | Item | Severity | Days past as of 2026-05-09 | Source |
|---|---|---|---|---|
| 3.1.1 | Form 8832 election for GK (75-day window from 2025-01-24) | CRITICAL | ~13 months (deadline ~2025-04-09) | Dive 7 §8 + this audit §1.3. Six-figure tax-cost differential over asset life. Top priority. |
| 3.1.2 | BOIR for W 3101 Holdings, LLC (formed 2025-10-29) | HIGH | ~5 months (was due ~2025-11-28) | Dive 8 finding §1.6. CTA penalty: $591/day per 31 USC § 5336 (after inflation adjustments). |
| 3.1.3 | BOIR for Casa Moksha LLC (formed 2025-10-13) | HIGH | ~6 months (was due ~2025-11-12) | Dive 8 finding §1.11. |
| 3.1.4 | BOIR for Casa Moksha Holdings LLC (formed 2025-10-19) | HIGH | ~6 months (was due ~2025-11-18) | Dive 8 finding §1.12. |
| 3.1.5 | BOIR for Austin Marine Holdings, LLC (formation date unverified) | HIGH | unknown — possibly overdue | Dive 8 finding §1.8. |
| 3.1.6 | TX Franchise minimum for Five Points BHM Holdings, LLC 2024 | HIGH | ~6 months past Notice of Forfeiture (2025-11-12) | Inconsistencies-audit Finding 8 + Dive 7 §8. |
| 3.1.7 | Form 3520 + Form 8938 attachment to filed 2023 + 2024 personal returns — apparent gap (not bundled in portal-delivered PDFs) | MEDIUM-HIGH | bundled-version question; Pearce confirmation needed | This audit §1.2. |
| 3.1.8 | 2017 RI Form 8832 question — open ~9 years | MEDIUM | (advisory question, not a hard-deadline overdue) | Inconsistencies-audit Finding 20. |
| 3.1.9 | Form 5471 amendment for 2024 RHG MX (if JME catchup materially restates) | LOW-MEDIUM | not yet triggered | tax/2025-filing-prep.md agenda 6. |
| 3.1.10 | 2025 FBAR (Santander MXN aggregate crossed Sep 24, 2025) | MEDIUM (not yet late) | 0 days (deadline auto-extends to Oct 15, 2026) | tax/fbar-analysis.md. Pearce position not refreshed; Pearce likely doesn't yet know. |
| 3.1.11 | Daisy B. Buck Oklahoma POA signature | LOW | ~87 days outstanding | Dive 7 §8. |
| 3.1.12 | Stuart Memory Five Points-AFR promissory note | MEDIUM-HIGH | ~243 days outstanding | Dive 7 §9 Q4. |
| 3.1.13 | Parents → Austin/RFH Mita-related $350K AFR note | MEDIUM-HIGH | ~290 days outstanding | Dive 7 §8. |
3.2 Cap table inconsistencies across the stack¶
| # | Inconsistency | Severity | Source |
|---|---|---|---|
| 3.2.1 | Renfroe Innovation owner: "Austin personally" vs. RFH in entities.md:18-22 ASCII art |
HIGH | Inconsistencies-audit Finding 18 |
| 3.2.2 | RHG post-conversion ownership: "may shift to RFH" vs. Casa Moksha LLC + Casa Moksha Holdings LLC | HIGH | Inconsistencies-audit Finding 19 |
| 3.2.3 | RESOLVED | Inconsistencies-audit Finding 22 | |
| 3.2.4 | Casa Moksha LLC + Casa Moksha Holdings LLC governance + ownership — RESOLVED 2026-05-10. Governance: manager-managed by RFH (OCR-verified Article 3 IA). Member of record: RFH (Austin verbal confirmation 2026-05-10; canonical rule for US stack). | RESOLVED | Dive 8 §2.11 + 2.12 + source-data/ocr/casa-moksha-formation/ |
| 3.2.5 | Cindy's 1% — "fraudulent" claim has no primary-source citation in this dive (likely sourced from Portilla DD memo, not parsed) | MEDIUM | Dive 7 §5 |
| 3.2.6 | Eugene + Jana share-assignment paperwork pre-2017 RI conversion not in Synology | MEDIUM | This audit §2.4 |
| 3.2.7 | Acta Constitutiva for RHG SA de CV missing (gold-standard cap-table primary doc) | HIGH | Dive 7 §4 + this audit §2.2 |
| 3.2.8 | 1006 + Woolworth pre-bankruptcy cap tables not documented | MEDIUM | This audit §2.13 + 2.14 |
| 3.2.9 | 5471 Schedule B Part I + II for RHG MX 2024 shows only Austin at 99% — Cindy's 1% as Mexican person is correctly omitted from Part I (US shareholders), but Schedule O / G disclosure of Cindy as related-party 1% non-US shareholder not parsed this dive | LOW (likely OK; verify) | This audit §1.2 |
3.3 Top 10 high-stakes audit-defensibility issues, ranked¶
-
GK Form 8832 election status — highest leverage. Six-figure tax-cost differential over asset life depending on whether GK is C-corp (default) or disregarded (8832 elected). Deadline was ~2025-04-09; ~13 months past. If filed: where's the IRS acceptance letter? If not filed: evaluate Rev Proc 2009-41 retroactive election with reasonable cause. Pearce + Kim & Rosado.
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BOIR overdue across 3-4 entities (W 3101 + Casa Moksha LLC + Casa Moksha Holdings LLC + possibly Austin Marine). CTA penalty exposure compounding daily. Quick fix; high-criticality compliance gap.
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Five Points BHM Holdings, LLC TX Franchise + Notice of Forfeiture (~6 months past notice). Operating with in-doubt right-to-transact on a $5M+ commercial building = real liability exposure. Skinner Legal + Pearce. Inconsistencies-audit Finding 8 / Dive 7 §8.
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Form 3520 + Form 8938 apparent absence from filed 2023 + 2024 personal returns (or absence from portal-bundled PDFs). If actually filed: portal-bundled PDF doesn't include them; need Pearce-confirmed acceptance pages. If actually not filed: penalties up to greater of $10K or 35% of trust transactions for 3520; up to $50K + criminal exposure for 8938. Highest-value audit-defensibility item if the gap is real, not just a portal-bundle artifact.
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2024 1040 Schedule B Part III line 7a marked "No" for foreign-account financial interest — Austin is 99% owner of a Mexican entity that holds 3 Santander accounts. Even though aggregate didn't cross $10K threshold in 2024 (so FBAR question correctly answered "no, not required to file 114"), line 7a asks about interest regardless of threshold. Pearce should confirm this is the position they've taken and document the rationale. If contested, position may need amendment.
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PFIC analysis on GK rental income — never raised with Pearce. If GK is C-corp by default, PFIC default treatment (Excess Distribution) is severe. Evaluate real-estate-trade-or-business qualification (would exempt) vs. QEF election vs. Mark-to-Market.
tax/2025-filing-prep.mdagenda 2. -
Renfroe Innovation 2017 Form 8832 question — open ~9 years. If 8832 was not filed at 2017 Inc.→LLC conversion, S-election terminated by operation of law; entity has been disregarded SMLLC since 2017. The ~$72K post-2017 IP/legal spend (per
accounting/renfroe-innovation-historical-ip-spend.md) treatment depends on this answer. Surface to Pearce + Kim & Rosado. -
AFR-loan paperwork absence (Stuart Memory's missing notes for Five Points + Mita parents → Austin legs). Without §7872-compliant promissory notes + 1099-INT history, the entire intrafamily loan structure is recharacterizable as gifts (gift-tax exposure to parents) or constructive distributions (income-tax exposure to Austin). ~$2.65M of intrafamily debt without paper.
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Acta Constitutiva for RHG SA de CV — gold-standard formation doc missing. All Mexican-side tax/governance work hangs off it. Original cap table (Cindy's 1% provenance), capital fijo amount, charter purpose, bylaw text. Portilla / JME / notary should have a copy.
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5471 historical Schedule B foreign-shareholder disclosure (RHG MX) — Cindy's 1% not on Part I (correct, US-only) but Schedule O / G placement of her 1% as non-US related-party shareholder not yet verified. Could be a 5471 reporting gap; or could be correctly treated. Pearce verify.
Section 4 — Missing documents (high-priority)¶
Prioritized list of primary documents needed to verify load-bearing tax / cap-table claims.
| # | Document | Purpose | Who likely has it | Where to look first |
|---|---|---|---|---|
| 1 | Form 8832 election for GK (or IRS acceptance letter, or evidence of non-filing) | Settles the highest-leverage open question | Pearce Bevill (Daisy / Robert) and/or Kim & Rosado (Tony / Nick) | Email both; ask for the IRS acceptance letter PDF |
| 2 | Form 3520 (Mexican fideicomiso, Oceana 433) acceptance pages 2023 + 2024 | Confirm 3520 was filed | Pearce | Daisy can pull from her workpapers; the 3520 is filed separately to IRS Ogden |
| 3 | Form 8938 acceptance pages 2023 + 2024 (or the fact that they weren't required) | Confirm 8938 was filed (8938 attaches to 1040 — its absence from the bundled PDF is more concerning) | Pearce | Same as above |
| 4 | BOIR confirmations for W 3101, Casa Moksha LLC, Casa Moksha Holdings LLC, Austin Marine | Compliance verification | Kim & Rosado handled the Renfroe Innovation BOIR Nov 2024; ask them to check / file these four | Email Tony Kim / Peter Chang |
| 5 | Five Points BHM Holdings 2024 TX Franchise filing receipt | Resolve Notice of Forfeiture status | Pearce (Daisy offered to file Nov 13, 2025) | Daisy's 2025-11-13 thread for follow-up |
| 6 | Acta Constitutiva — Renfroe Hospitality Group SA de CV | Mexican gold-standard cap-table doc | Portilla (likely original-counsel custodian) / JME / Mexican notary | Diego Alcantara at Portilla |
| 7 | Parents → Austin Five Points-related AFR promissory note | §7872 / 1099-INT compliance for ~$2.3M intrafamily loan | Stuart Memory (Memory Memory & Causby, LLP) | Stuart's records |
| 8 | Parents → Austin Mita-related $350K AFR promissory note | Same as above; ~$350K leg | Stuart Memory or to-be-drafted | Stuart's records |
| 9 | Renfroe Innovation Eugene + Jana 0.05% × 2 share-assignment paperwork pre-2017 | Cap-table primary doc; verify entity was actually single-member at conversion | Austin / former counsel / Robert E. L. Gilpin (Kaufman Gilpin McKenzie Thomas Weiss → Gilpin Givhan) | Austin's physical files; Gilpin Givhan archives |
| 10 | Renfroe Innovation 1120-S returns 2013, 2015–2024 (whatever was filed) | Federal classification history | Pearce / Huner & Cyr archives | Pearce first; Huner & Cyr is inactive |
| 11 | Renfroe Innovation Form 8832 for 2017 conversion (or evidence of non-filing) | Settles the 9-year-open RI federal classification question | Pearce / Kim & Rosado | |
| 12 | TX Franchise filings for RFH 2024 + 2025, ATX Marine 2024 + 2025, Renfroe Marine 2024 + 2025, Austin Marine, RHG-LLC (US) 2025, Casa Moksha LLC 2026 (first), Casa Moksha Holdings LLC 2026 (first), W 3101 2026 (first) | TX compliance status sweep | Pearce | Comprehensive request |
| 13 | GK ABS Partners FY2025 USD-translated workpapers for Pearce's 5471/8858 prep | Foundation for GK 2025 US filing | ABS Partners (Kyomi Endo / Shusaku Endo) | Daisy needs warm intro to Kyomi |
| 14 | Pinnacle April 2025 statement (for Mita reconciliation) | Confirms ~$1.12M USD non-bridge portion of ¥683.18M Apr 22 wire | Pinnacle (Brent Boltwood) | Already on todo list |
| 15 | TSB account statement history through 2025 | FBAR aggregate threshold-cross date with Japan side included | Tokyo Star Bank | Austin to identify the right channel — no advisor of record specifically engaged on TSB statement retrieval |
| 16 | RESOLVED 2026-05-10: member of record is Renfroe Family Holdings, LLC (Austin verbal confirmation; canonical rule that RFH is the member of all US LLCs in the stack). | n/a | n/a | |
| 17 | W 3101 EIN Confirmation Letter | EIN status for the LLC | Austin | Synology upload |
| 18 | Austin Marine Cert of Formation date + EIN Letter + BOIR | Compliance backfill | Austin / Synology | Upload to Synology |
| 19 | Renfroe Innovation 1120-S 2013 federal return + ALDOR 2014–2020 / 2022–2024 filings | Backfill compliance history | Huner & Cyr / Pearce / AL Dept of Revenue | Pearce-Huner & Cyr handoff docs |
| 20 | W 2612 / Oceana 433 fideicomiso primary documents (trust agreement, beneficiary designation) | 3520 / foreign-trust posture verification | Banregio / Austin's Mexican counsel |
Section 5 — Top open questions¶
Highest-leverage questions, ranked. (Q1–Q10 of Dive 7 are not duplicated; new questions only.)
Q1 (NEW) — Were Form 3520 and Form 8938 actually filed for 2023 and 2024, or are they just absent from the portal-bundled PDFs?¶
Why it matters: Penalties for 3520 non-filing: greater of $10K or 35% of trust transactions per year. Penalties for 8938 non-filing: $10K + $10K-per-30-days continued failure (max $60K) + criminal exposure for willful. Two consecutive years × 2 forms = 4 instances of potential exposure.
Who could answer: Daisy Buck (Pearce). She prepared the returns and would have the IRS acceptance pages or e-file confirmations.
What evidence would close: Either (a) the IRS acceptance pages for 3520 + 8938 for both years, or (b) a Pearce written statement that they assessed the requirements as not-applicable and chose not to file (with the reasoning documented).
Q2 (NEW) — On the 2024 personal return, why is Schedule B Part III line 7a marked "No" given Austin's 99% RHG MX ownership?¶
Why it matters: Audit-defensibility issue. The IRS instructions for line 7a ask about financial interest in or signature authority over a foreign account, regardless of $10K threshold. Even though FBAR (line 7a's sub-question) is correctly "no, not required" because aggregate was below $10K in 2024, the parent line 7a's "yes/no" answer is about interest existence.
Who could answer: Daisy Buck / Robert Cook.
What evidence would close: Pearce's written rationale (likely they're treating the corporate-veil position — Austin's interest in RHG's accounts is indirect-via-corporation, so line 7a is "no"). If that's their position, document it; if not, amend.
Q3 (NEW) — BOIR sweep: are W 3101, Casa Moksha LLC, Casa Moksha Holdings LLC, and Austin Marine compliant?¶
Why it matters: CTA penalties accrue daily ($591/day per entity at current inflation-adjusted rates, civil only; plus criminal for willful violations).
Who could answer: Whoever has been handling RFH-side BOIRs (looks like Austin himself for the older entities, Kim & Rosado for RI). Need to confirm whether these 4 entities had BOIRs filed.
What evidence would close: BOIR confirmation PDFs for each, OR a documented decision that filing is on hold pending CTA litigation outcomes (with a decision date and reasoning). Note: BOIR rules have been in flux; check current FinCEN guidance, but at time of formation BOIR was required for new entities.
Q4 (RESOLVED 2026-05-10) — Casa Moksha LLC + Casa Moksha Holdings LLC member of record¶
Closed. Member of record on both: Renfroe Family Holdings, LLC (Austin verbal confirmation 2026-05-10). Governance: manager-managed by RFH (OCR-verified Article 3 IA on TX Cert of Formation). OCR artifacts at source-data/ocr/casa-moksha-formation/.
Canonical rule (per Austin): RFH is the member of all US LLCs in the stack — no exceptions. This is the post-conversion ownership flow: Austin → RFH → CM-LLC + CM-Holdings-LLC → RHG MX. Future audit work should not re-question this for any US LLC.
Why it matters: The repo treats these LLCs as "RFH-managed", which is consistent with the Cert of Formation's Manager designation. But the member of record can be different from the Manager. If members are Austin personally (not RFH), the post-conversion S.de R.L.de C.V. ownership flow goes to Austin, not RFH. Affects 5471 reporting structure.
Who could answer: TX SOS direct lookup or Skinner Legal (if they prepared the formation paperwork).
What evidence would close: Member-of-record reading on the Cert of Formation.
Q5 (NEW) — Renfroe Innovation 2017 Form 8832 question: what's the actual federal-classification answer?¶
Why it matters: Inconsistencies-audit Finding 20. Without a Form 8832, the post-2017 SMLLC has been disregarded since 2017 (S-election terminated). The ~$72K post-2017 IP/legal spend per accounting/renfroe-innovation-historical-ip-spend.md treatment depends on this. Outstanding ~9 years.
Who could answer: Pearce + Kim & Rosado.
What evidence would close: Either the IRS acceptance of 8832 (if filed), or Pearce's written statement that the entity has been disregarded since 2017 + how Austin's 1040 supporting schedules treat it.
Q6 (NEW) — Are RHG MX's 5471 Schedule O + Schedule G adequately disclosing Cindy's 1% as a non-US related-party shareholder?¶
Why it matters: 5471 reporting completeness. Sch B Part I is US shareholders only (correctly omits Cindy). Schedule O reports organizations / acquisitions; Schedule G covers other information. Whether Cindy's 1% is captured anywhere on the 5471 (or if it should be) needs verification.
Who could answer: Daisy Buck.
What evidence would close: Schedule O + G line-by-line review of 2023 + 2024 5471s.
Q7 (NEW) — TX Franchise compliance sweep — for ALL 12 RFH-stack TX entities, what's the 2024 + 2025 + 2026 (first-year) status?¶
Why it matters: Five Points BHM Holdings is already in Notice of Forfeiture; assume others may be in similar posture without anyone noticing. TX Franchise No-Tax-Due / Public Information Report is annual.
Who could answer: Pearce / TX Comptroller direct.
What evidence would close: A 12-entity grid of filing status per year.
Q8 (NEW) — Pearce's written posture on PFIC for GK rental income for 2025-cycle filing.¶
Why it matters: PFIC default treatment is severe. If GK is C-corp by default (8832 missed), PFIC analysis is mandatory. Real-estate-trade-or-business qualification would exempt from PFIC (regular & continuous management, multiple tenants or active services).
Who could answer: Pearce (Daisy / Robert) with Kim & Rosado support.
What evidence would close: A position memo for the 2025 5471 or 8858 filing showing the analysis.
Q9 (NEW) — Ownership flow at the Casa Moksha LLC + Casa Moksha Holdings LLC pair: post-conversion split (50/50? 99/1? other?) and US-side 5471 treatment¶
Why it matters: Once RHG MX converts, two US-side LLCs jointly own a CFC. Each LLC's US-side member becomes a US shareholder for 5471 purposes. If both are owned by Austin personally (rather than RFH), Austin reports as US shareholder. If owned by RFH (disregarded), reports flow to Austin's 1040 anyway. The split percentage between CM LLC and CMH LLC matters for capital-gain allocation on any future sale.
Who could answer: Skinner Legal / Kim & Rosado.
What evidence would close: The conversion paperwork (when filed) showing CM LLC's % vs CMH LLC's %.
Q10 (NEW) — New-GK successor entity: when does it close on Mita transfer, what's its cap table, and how is the membership-interest transfer structured for US tax purposes?¶
Why it matters: The transfer triggers US capital-gain exposure on the existing RFH-LLC (as transferor). entities.md:118 says ABS Partners (Endo) cleared the Japan side; needs Pearce / Kim & Rosado on the US side.
Who could answer: Pearce + Kim & Rosado + Tohyama Office (Takeshima Tohru).
What evidence would close: The transfer documentation + Pearce's US-side memo.
Appendix — Verification methodology + scope notes¶
- Synology mounts confirmed on
proxmox: /mnt/synology-cloud-docs=192.168.10.110:/volume1/documents(rw NFS), the document share used throughout./mnt/synology-cloud=192.168.10.110:/volume1/cloud(ro NFS), not used in this dive.- PDFs parsed in this dive:
Finances/Taxes/2024/GAVON A. RENFROE_2024_1040_Tax Returns.pdf(35,523 lines extracted viapdftotext -layout)Finances/Taxes/2023/GAVON A. RENFROE_2023_1040_Tax Returns.pdf(similar size)Business/Renfroe Family Holdings (Family Office)/Formation/2024.10.01 Renfroe Family Office EIN Confirmation Letter.pdf(text-layer EIN)Business/Casa Moksha/Renfroe Hospitality Group, LLC/Formation/2024.10.21 Renfroe Hospitality Group, LLC EIN Confirmation Letter.pdf(text-layer EIN)Business/Casa Moksha/Casa Moksha LLC/Formation/2026.01.28 EIN Confirmation.pdf(text-layer EIN)Business/Five Points BHM Holdings LLC.../Formation/2024.10.23 Five Points BHM Holdings EIN Confirmation.pdf(text-layer EIN)Business/Business Information.txt(master TX SOS / NAICS / Tax-ID list)- PDFs that COULD NOT be parsed (image-only scans, no OCR run this dive):
- All TX Cert of Formation PDFs (Five Points, RFH, Casa Moksha, Casa Moksha Holdings, RHG-LLC) — sole-member designations not text-extractable
- GK Articles of Incorporation + Initial Registration + Revised Registration (Japanese, image-only)
- JME 2026-03-11 signed multi-year FS bundle (image-only scan)
- Mailbox traces relied on (not freshly mined this dive):
tax/pearce-bevill-thread-summary.md(mined 2026-05-08)accounting/jme-deliverable-status.md(mined 2026-05-08)legal/cindy-consignation-timeline.md(mined 2026-05-08)- Time budget at appendix completion: ~55 minutes elapsed.
What this dive added on top of Dive 7 + Inconsistencies-audit:
- Captured EINs for RFH (33-1273117), RHG-LLC US (33-1571249), Casa Moksha LLC (41-3910564), Five Points BHM Holdings (33-1603099) — none of these were in the repo.
- Resolved Inconsistencies-audit Finding 8 jurisdiction question: Five Points BHM Holdings, LLC is TX-formed (per Business Information.txt SOS 805751755).
- Verified 2023 + 2024 5471 (RHG MX) filing inside the personal returns: Categories 1a + 4 + 5a, voting % 99.000, "Alternative Information" code 08.
- Surfaced apparent absence of Form 3520 + Form 8938 from the bundled portal-delivered 1040 PDFs for 2023 and 2024.
- Surfaced Schedule B Part III line 7a marked "No" on 2024 personal return — potentially audit-concerning given 99% RHG MX ownership.
- Verified GK Japanese FY2025 corporate + consumption tax + prefectural/municipal tax filings were filed Feb 2, 2026 by ABS Partners (with acceptance receipts).
- Verified the federal NOL carryforward to 2025: $3,429,659 (matches repo to the dollar) plus AMT NOL $3,429,685 + AL/CA/IN/KY state NOLs.
- Surfaced BOIR overdue exposure for W 3101 + Casa Moksha LLC + Casa Moksha Holdings LLC + Austin Marine as a Dive 8 finding.
- Surfaced Austin Marine Holdings, LLC missing from Business Information.txt master list.
- Surfaced W 3101 and Austin Marine missing BOIR confirmations from Synology (vs. ATX Marine + Renfroe Marine which have them).
- Captured the cap-table primary-source thinness across the stack (Acta Constitutiva absent for RHG MX; Eugene + Jana share-assignment paperwork absent for RI; member-vs-manager distinction unverified for CM LLC + CMH LLC).