Legal document inventory
Purpose: Master list of every document that supports an
accounting classification, advisor opinion, or tax position. The
accounting system should never classify something as a loan, service
fee, rent, distribution, or settlement unless the supporting
document exists OR the gap is explicitly tracked here as missing.
Status: v1, 2026-05-10. Cross-references existing per-matter
files in legal/, source docs in source-data/ + Synology.
| Document | Entity | Status | Storage location | Supports | Last refreshed |
Status values: Signed | Drafted (unsigned) | Missing — needed |
Missing — likely never existed | Superseded | Filed (public record)
Master inventory
Intercompany / treasury
| Document |
Entity |
Status |
Storage location |
Supports |
Last refreshed |
| RFH ↔ RHG intercompany services / collection-agent agreement |
RFH ↔ RHG |
Drafted (unsigned) |
legal/intercompany-services-agreement-draft.md |
Provisional collection-agent framing for CM revenue (accounting/accounting-policy.md §5.A) |
2026-04-19 |
| RFH ↔ GK treasury framework |
RFH ↔ GK |
Drafted (unsigned) |
legal/rfh-gk-treasury-framework-draft.md |
Capital-flows-down + sweep-up framing for GK |
2026-04-19 |
| Renfroe Innovation operating agreement (post-2017 LLC era) |
Renfroe Innovation |
Missing — needed |
n/a |
RI ownership + governance |
n/a |
| Form 8832 election — RHG |
RHG |
Missing — likely never existed |
(would be IRS records) |
RHG tax classification (default per-se foreign corp / 5471) |
n/a |
| Form 8832 election — GK (existing) |
Renfroe Holdings GK — existing |
Missing — needed (PROVISIONAL) |
(would be IRS records) |
GK tax classification; 75-day window expired ~2025-04-09; retroactive election with reasonable cause TBD per Pearce |
Pending Pearce 2025 working session |
| Form 8832 election — Renfroe Innovation (at 2017 Inc → LLC conversion) |
Renfroe Innovation |
Missing — needed (PROVISIONAL) |
(would be IRS records or Pearce/Kim & Rosado records) |
RI tax classification (disregarded vs C-corp continuation) |
Pending Pearce 2025 |
AFR loans (real debt — §7872 compliance required)
| Document |
Entity |
Status |
Storage location |
Supports |
Last refreshed |
| Parents → Austin/RFH AFR promissory note — Five Points leg |
E + J Renfroe (parents) → Austin → RFH → Five Points BHM |
Missing — needed |
n/a (Stuart Memory drafting per todo/email-drafts/2026-05-09-stuart-memory-escalation.md) |
accounting/loan-register.csv row AFR-FivePts; accounting/afr-loan-amortization-template.md |
2026-05-09 |
| Parents → Austin/RFH AFR promissory note — Mita-side $350K leg |
E + J Renfroe (parents) → Austin → RFH → GK |
Missing — needed |
n/a (Stuart Memory drafting) |
accounting/loan-register.csv row AFR-Mita |
2026-05-09 |
| RFH → GK Loan #2 ¥50M @ 1% p.a. |
RFH ↔ GK |
Signed |
accounting/mita-deep-dive.md references it; original on Synology |
accounting/loan-register.csv row RFH-GK-Loan2 |
2025-07-24 |
| Pinnacle bridge $3.5M |
Austin / Pinnacle Bank |
Signed (paid off 2025-07-28) |
Synology /Business/Renfroe Holdings GK (Mita Garden Hills)/Closing Documents/ |
accounting/loan-register.csv row Pinnacle-Bridge |
2025 |
Marina + real estate
| Document |
Entity |
Status |
Storage location |
Supports |
Last refreshed |
| Marina lease — Dock 1 Slip 10 (ATX Marine) |
ATX Marine Holdings |
Signed |
Synology |
Marina sublicense revenue recognition |
n/a |
| Marina lease — Dock 8 Slip 7 (Austin Marine) |
Austin Marine Holdings |
Signed |
Synology |
Personal-use, non-revenue marine slip |
n/a |
| Marina lease — Dock 2 Slip 18 (Renfroe Marine) |
Renfroe Marine Holdings |
Signed |
Synology |
Marina sublicense revenue recognition |
n/a |
| W 3101 lease (current tenant) |
W 3101 Holdings |
TBD — confirm with Austin |
Synology if archived |
Residential rental revenue recognition |
n/a |
| 1006 Birmingham TRC LOI / leasing |
Five Points BHM |
In flight |
Synology / TRC files |
Five Points moving from pre-revenue → operating once tenant signs |
Active |
Five Points / 1006 / Woolworth (SBA + foreclosure)
| Document |
Entity |
Status |
Storage location |
Supports |
Last refreshed |
| Five Points BHM Holdings LLC formation docs (post-foreclosure successor) |
Five Points BHM |
Filed (public record) |
Synology |
Entity-of-record for the 1006 building |
2024-2025 |
| 1006 20th St S, LLC bankruptcy / dissolution docs |
1006 20th St S, LLC (defunct) |
Filed (public record) |
Synology / court records |
Predecessor entity history |
n/a |
| The Woolworth, LLC closure docs |
The Woolworth, LLC (defunct) |
Filed |
n/a — confirm |
SBA Loan 7803 borrower history |
n/a |
| SBA Loan 7803 promissory note + personal guarantee |
The Woolworth LLC + Austin (PG) |
Signed |
Stuart Memory's records / Austin's records |
accounting/loan-register.csv row SBA-7803-Woolworth |
n/a |
| SBA Loan ~$1.2M "Parent" promissory note + guarantee terms |
TBD — entity of record TBD |
TBD — confirm with Stuart Memory |
n/a |
accounting/loan-register.csv row SBA-Parent-Loan |
Pending |
| SBA acceleration notices (3 rapid-fire Sep 13 2025) |
The Woolworth LLC |
Filed/served |
Stuart Memory's records |
Active SBA collection per accounting/five-points-1006-sba-narrative.md |
2025-09-13 |
| Walter Scott Law engagement on 1006 property tax protest |
Five Points BHM |
TBD — confirm engagement structure (contingency vs flat) |
Skinner Legal |
2026 1006 bill cut in half |
Nov 2025 |
Mita Garden Hills 1009
| Document |
Entity |
Status |
Storage location |
Supports |
Last refreshed |
| Original 2023-04-25 Mita sales contract |
Austin (personal, then assigned) |
Signed (Japanese) |
Synology /Business/Renfroe Holdings GK (Mita Garden Hills)/Closing Documents/ |
Mita acquisition basis ¥760M base + addendum |
2023-04-25 |
| Special Changes Addendum |
Austin → GK |
Signed 2024-08-15 |
Synology |
¥53.9M bespoke modifications + upgrades |
2024-08-15 |
| Ownership Change Agreement (Austin → GK assignment) |
Austin → GK |
Signed 2025-04-04 |
Synology |
Mita ownership transfer to GK |
2025-04-04 |
| April 8 2025 GK-as-buyer sales contract with Mitsui |
GK ↔ Mitsui Fudosan |
Missing — needed |
Yamamoto-san at Mitsui Realty (post-purchase contact) |
New sales contract that GK concluded with Mitsui Apr 8 2025; replaces Austin's Apr 25 2023 contract per accounting/mita-purchase-price-reconciliation.md § Open items #7 |
n/a |
| TSB mortgage note |
GK ↔ Tokyo Star Bank |
Signed 2025-07-28 |
Synology + TSB records |
¥780M base mortgage; accounting/loan-register.csv row TSB-Mita-Mortgage |
2025-07-28 |
| Pinnacle bridge note + payoff statement |
Austin / Pinnacle |
Signed; paid off 2025-07-28 |
Synology |
Bridge funding for Mita |
2025-07-28 |
| Pinnacle April 2025 statement (~$1.12M USD additional source) |
Austin / Pinnacle |
Missing — needed |
n/a (Austin to pull) |
Identifies the source of ~$1.12M USD additional in Wire 2 funding |
Pending Austin |
| Wells Fargo (Austin personal) May–Sept 2025 statements |
Austin (personal) |
Missing — needed |
n/a (Austin to pull) |
¥151,909,800 deposit refund timing + USD-equivalent |
Pending Austin |
RHG conversion + Mexican legal
| Document |
Entity |
Status |
Storage location |
Supports |
Last refreshed |
| RHG SA de CV formation documents |
RHG |
Filed (Mexican public record) |
Synology / RFC RHG230202Q53 |
Entity formation 2023-02-02 |
n/a |
| RHG bylaws |
RHG |
Signed |
Synology |
Cap-table + governance; consignación procedure required by bylaws |
n/a |
| RHG conversion paperwork (S.A. de C.V. → S. de R.L. de C.V.) |
RHG |
In flight |
Portilla files |
Conversion required ≥2 members; downstream of Cindy consignación |
Active mandate |
| Casa Moksha LLC (US TX, formed 2025-10-13) Certificate of Formation |
Casa Moksha LLC |
Filed (TX SOS) |
Synology |
Future MX RHG owner |
2025-10-13 |
| Casa Moksha Holdings LLC (US TX, formed 2025-10-19) Certificate of Formation |
Casa Moksha Holdings LLC |
Filed (TX SOS) |
Synology |
Future MX RHG owner |
2025-10-19 |
| Cindy consignación pleadings + court orders |
RHG (via Portilla) |
In flight |
legal/cindy-consignation-timeline.md + Portilla files |
Cap-table cleanup mechanism |
Active mandate |
Portilla DD memo MEMO RENFROE 30062025.pdf |
RHG / Cindy |
Signed (Portilla) |
Synology /Business/RHG/Legal/ |
Cindy fraudulent-cap-table grounds |
2025-06-30 |
| Cindy illegal-acts evidence packet |
RHG |
Missing — needed |
TBD (gating document for §E advice request) |
Substantive grounds for Cindy removal (threats / misappropriation / embezzlement) |
Pending |
Casa Moksha guest contracts + property
| Document |
Entity |
Status |
Storage location |
Supports |
Last refreshed |
| Hypnotic Visions retreat contract (Brian Begin / CO DASH LLC) |
RHG |
Signed |
Synology /SP (Moksha)/Guest Relations/Hypnotic Visions Brian Begin/ |
Casa Moksha guest revenue recognition (accounting/reservation-ledger-casa-moksha.csv) |
Jan 2025 |
| Other retreat contracts |
RHG |
Per-retreat — see Synology |
Synology /SP (Moksha)/Guest Relations/ |
Reservation ledger |
Per booking |
| CASA MOKSHA US trademark application |
RHG |
Filed (in prosecution) |
Conley Rose matter # CR 8049-00100 |
Trademark protection |
Active |
| Property management agreement — Casa Moksha (if any) |
RHG |
TBD — confirm |
n/a |
Operating expense classification |
n/a |
Renfroe Innovation IP
| Document |
Entity |
Status |
Storage location |
Supports |
Last refreshed |
| 3 issued patents (Bar Management Software family) |
Renfroe Innovation |
Issued |
Conley Rose matter # 4447 + USPTO |
RI IP holdings |
n/a |
| 1 pending application with §101 OA |
Renfroe Innovation |
Pending — OA response window past deadline |
Conley Rose |
Active mandate (Mandate 4) |
Active |
| Hunter share-assignment paperwork (2014 Inc-era → Austin sole owner since 2014-04-01) |
Renfroe Innovation |
Signed |
Synology /Business/Renfroe Innovation/Formation/ |
RI sole-owner history |
2014 |
| Eugene + Jana share-assignment paperwork (pre-2017 LLC conversion) |
Renfroe Innovation |
Missing — needed |
n/a |
RI sole-owner history (federal-tax SMLLC default depends on this) |
Pending — verbally confirmed by Austin 2026-05-09 |
| Form 8832 at 2017 Inc → LLC conversion |
Renfroe Innovation |
Missing — needed (PROVISIONAL) |
(would be IRS / Pearce / Kim & Rosado records) |
RI tax classification |
Pending Pearce 2025 |
| Renfroe Innovation 1120S federal returns 2013, 2015–2024 (if any filed) |
Renfroe Innovation |
TBD — confirm with Pearce |
Synology has only 2012 1120S confirmed + 2014 Form 7004 extension |
Tax history |
Pending |
| USPTO Statement of Use or abandonment notice for trademark RENFROE INNOVATION (Serial No. 85804994) |
Renfroe Innovation |
Missing — needed |
Balch & Bingham (Pamela Smith historical) or USPTO TSDR |
Trademark status (NOA stage 2013-07-09) |
Pending |
Augusta rule + W 3603 / RENFROE intersection
| Document |
Entity |
Status |
Storage location |
Supports |
Last refreshed |
| Augusta-rule rental agreement (W 3603 → RENFROE) |
RENFROE S-corp + Austin (W 3603 personal) |
Missing — needed |
n/a |
≤14 days/yr personal-residence rental tax-free |
Pending — flagged in legal/advisory-contract-gaps.md |
| Augusta-rule meeting documentation template |
RENFROE |
Missing — needed |
n/a |
Per-meeting documentation for IRS support |
Pending |
People-side (departures, separations)
| Document |
Entity |
Status |
Storage location |
Supports |
Last refreshed |
| Yuriko Kato departure / retirement papers (GK co-member, retired 2025-08-19) |
Renfroe Holdings GK — existing |
TBD — confirm with Withers Tokyo |
n/a (Austin to pull) |
GK ownership history; 5471 ownership chain |
Pending |
| Cindy Canto resignation written record |
RHG |
TBD — Austin to confirm if any written record exists |
n/a |
Substantive grounds for removal (Austin direct: she quit before being fired) |
Pending |
Discipline rule
No transaction in Xero gets classified as a loan, service fee,
rent, distribution, settlement, or capital contribution unless this
inventory shows the supporting document exists OR the row is
flagged here as Missing-but-tracked.
Cross-reference: accounting/accounting-policy.md §27 (evidence +
rationale + uncertainty preservation).
Last updated: 2026-05-10. Refresh whenever a document is signed,
filed, lost, found, or replaced.