Compliance calendar¶
Purpose: Single rolling calendar of every filing, renewal, and
reporting deadline across federal / state / local / Mexican / Japanese
jurisdictions for the RFH stack and personal returns. Crisper than
hunting through tax/2025-filing-prep.md + per-entity profile files
for "what's due when."
Status: v1, 2026-05-10. Seeded from existing repo material; forward refresh as deadlines firm up.
Cadence: Refresh quarterly minimum. Run a calendar audit at each Pearce / JME / ABS quarterly working session to catch new obligations (e.g., new entity formed → BOI/CTA filing window; property purchased → property tax appeals window; new bank account opened → next-year FBAR threshold check).
Master calendar — 2026 forward¶
| Date | Obligation | Entity | Advisor | Source data needed | Xero dependency | Status |
|---|---|---|---|---|---|---|
| 2026-04-15 | Federal 1040 (or extend to Oct 15) | Austin (personal) | Pearce | Brex transactions, K-1s, Mita closing docs, etc. | RFH P&L + balance sheet (operating close) | EXTENDED to Oct 15 (Pearce planned this; Mita 5471 prep complexity) |
| 2026-04-15 | Federal 1040-ES Q1 estimated payment | Austin (personal) | Pearce | NOL carryforward analysis | n/a — covered by NOL | Confirm w/ Pearce |
| 2026-04-15 | Texas franchise tax (annual) | Each TX LLC: RFH, W 3101 Holdings, ATX/Austin/Renfroe Marine, Five Points BHM, RHG LLC, Casa Moksha LLC, Casa Moksha Holdings LLC, Renfroe Innovation | Pearce / Daisy | Each entity's gross receipts | Per-entity P&L | Five Points BHM Notice of Forfeiture filed by AL SoS 2025-11-12 — cure status TBD (Daisy offered Nov 13 to handle TX 2024 zero-rev filing; confirm executed) |
| 2026-04-30 | Mexican corporate annual return (RHG SAT) — already filed | Renfroe Hospitality Group SA de CV | JME | Mexican books TB + IVA + ISR | RHG summary JE in Xero (Path A quarterly) | FILED — see source-data/jme/2026-04-29/declaracion-anual-renfroe.pdf |
| 2026-04-30 | Q1 2026 quarterly summary JE — RHG | Renfroe Hospitality Group | JME → Claude (Path A) | Q1 JME deliverable | Quarterly Path A summary JE | Pending JME §1 framing answer |
| 2026-06-15 | Federal 1040 — second-quarter estimated payment | Austin (personal) | Pearce | NOL analysis | n/a if NOL covers | Confirm |
| 2026-06-30 | Mexican corporate 1H provisional ISR (covered by JME monthly provisional filings) | RHG | JME | n/a — JME files | n/a | JME automatic |
| 2026-07-01 (TX) | Texas Franchise Tax annual report due | Each TX LLC | Pearce / Daisy | Gross receipts | Per-entity | Confirm Five Points BHM filing was executed |
| 2026-07-15 | Q2 2026 quarterly summary JE — RHG | Renfroe Hospitality Group | JME → Claude (Path A) | Q2 deliverable | Quarterly Path A | Conditional on §1 framing landing |
| 2026-09-15 | Federal 1040 — third-quarter estimated payment | Austin (personal) | Pearce | n/a if NOL covers | n/a | Confirm |
| 2026-10-15 | Federal 1040 (extended deadline) — includes 2025 5471 for existing GK + 5471 for RHG + FBAR + 8938 + Schedule E for 210 Lavaca #2612 + Schedule A homestead for W 3603 | Austin (personal) | Pearce + Kim & Rosado + ABS | Mita basis allocation; GK trial balance YE 2025-10-31; RHG 2025 financials; FBAR threshold detail | RFH consolidated + GK + RHG summary JEs all need to be at sufficient confidence | CRITICAL — drives much of the buildout sequencing |
| 2026-10-15 | Q3 2026 quarterly summary JE — RHG | Renfroe Hospitality Group | JME → Claude (Path A) | Q3 deliverable | Quarterly Path A | Conditional |
| 2026-10-31 | Renfroe Holdings GK fiscal year end (existing GK) | Renfroe Holdings GK — EXISTING | ABS | GK Japanese statutory FS | GK summary JE in Xero | CRITICAL — this is the first GK YE that triggers a 5471 filing for Austin's 2025 1040 |
| 2026-12-31 | Federal 1040 calendar-year close | Austin (personal) | Pearce | All 2026 books | Full 2026 close | Phase 5 first proper monthly close should land before this |
| 2027-01-15 | Federal 1040 — fourth-quarter estimated payment | Austin (personal) | Pearce | n/a if NOL covers | n/a | Confirm |
| 2027-01-31 | 1099-INT issuance to Austin's parents (re: AFR loans Five Points + Mita-side $350K) | RFH (issuer) | Pearce / Stuart Memory | Loan register + AFR rate + accrued interest | Loan register populated | GATED on signed promissory notes |
| 2027-04-15 | Federal 1040 (or extend to Oct 15) for 2026 tax year | Austin (personal) | Pearce | 2026 books complete | Full 2026 consolidated | n/a |
| 2027-04-15 | FBAR (FinCEN Form 114) for 2026 — automatic extension to Oct 15 | Austin (personal) | Pearce | FBAR-relevant accounts: Santander MXN PYME + Santander USD + TSB Mita | n/a | 2025 FBAR triggered first 2025-09-24 ($18,143 USD-equiv crossed); 2025 peak $19,585 (Dec 15); 2026 peak so far $27,708 (Feb 12). FILE for 2025 + 2026. |
| 2027-Q3 | Casa Moksha LLC + Casa Moksha Holdings LLC initial BOI/CTA filing if not already done | Casa Moksha LLC + Casa Moksha Holdings LLC | Kim & Rosado (Peter Chang filed RI BOIR 2024-11-13 — same playbook) | Beneficial ownership info | n/a | Confirm BOIR status |
Recurring obligations¶
| Obligation | Cadence | Entity | Advisor | Notes |
|---|---|---|---|---|
| Texas franchise tax annual report | Annual (May 15 / July 1 by entity) | Each TX LLC | Pearce / Daisy | Five Points BHM Notice of Forfeiture (AL SoS 2025-11-12) — confirm cure execution. |
| Alabama LLC annual report | Annual (varies) | Five Points BHM Holdings LLC + the AL-formed entities | Pearce / Daisy | Five Points BHM is the active concern — monitor cure status. |
| Mexican SAT monthly provisional ISR | Monthly | RHG | JME | All 2025 months filed "PRESENTADA CON PAGO EN CERO" per source-data/jme/2026-04-29/declaracion-anual-renfroe.pdf. |
| Mexican IVA monthly | Monthly | RHG | JME | Per JME's books. |
| Mexican RNIE registration / updates | Per-event | RHG (foreign-investment registry) | JME | RNIE filing executed 2025-10 per accounting/jme-deliverable-status.md. |
| Japanese GK corporate tax filing | Annual (within 2 months of fiscal year end) | Renfroe Holdings GK — EXISTING | ABS | First filing due late Dec 2025; first applicable to Austin's 5471 cycle for 2025 1040. |
| Property tax (US) | Annual per property | W 3101, W 3603 (homestead exempt), W 3636, 1006 Birmingham (Five Points BHM) | Local tax authorities | 2026 1006 bill cut in half via Walter Scott Law protest (Nov 2025); confirm whether to re-run for 2027. |
| Property tax (Mexico — predial) | Annual | Casa Moksha (RHG) + Oceana 433 (Austin personal fideicomiso) | JME (CM) / Austin (Oceana) | Per JME books. |
| Mita Garden Hills property-related taxes (Japan) | Per JP corporate-tax conventions | Renfroe Holdings GK | ABS | Real estate acquisition tax was one-time at delivery. |
| TSB mortgage covenant reporting (if any) | Per TSB note | Renfroe Holdings GK | ABS / Withers Tokyo | Confirm whether covenants apply. |
| Loan covenant reporting — Pinnacle (paid off 2025-07-28) | n/a | n/a | n/a | Closed. |
| Insurance renewals (per property) | Annual | W 3101, 1006 Birmingham, Casa Moksha, Mita | Per insurer | Berkshire renewal on 1006 surfaced in context/communications-deep-dive.md. |
| Marina lease renewals | Annual / per lease | ATX Marine, Austin Marine, Renfroe Marine | Local marina | Confirm next renewal cycles. |
| Patent maintenance fees | Per-patent (3.5y / 7.5y / 11.5y) | Renfroe Innovation | Conley Rose | See accounting/renfroe-innovation-ip-register.md. |
| RHG conversion (S.A. de C.V. → S. de R.L. de C.V.) milestones | One-time | RHG → Casa Moksha LLC pair | Portilla | Downstream of Cindy consignación closure. |
| BOI/CTA refresh per FinCEN | Per-event when ownership changes | Each US entity | Kim & Rosado | Refresh required when beneficial ownership changes. |
How to use this calendar¶
- At each quarterly Pearce / JME / ABS working session, run an audit: are there obligations not in the table above? Add them.
- At each monthly close (per
accounting/xero-buildout.md§6.A), refresh "Status" for items due in the next 90 days. - At each entity formation / dissolution / property purchase / sale — add or close out the corresponding rows.
Last updated: 2026-05-10. Refresh as obligations firm.