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Remaining Work — Consolidated Summary

Snapshot as of 2026-04-22. Single-page rollup of everything that's still open across the project, organized by who can unblock what. The granular working lists are in todo/for-austin.md, todo/for-advisors.md, todo/for-next-session.md, and todo/tech-automation.md; this file is the index over those.

Executive state

Done: knowledge base fully built; Brex + Santander + Moksha full snapshots archived; Xero cleaned up (COA extended to 139 accounts, duplicate Brex accounts archived, credit cards sorted, tracking categories installed, all bills tagged); three advisory memos shipped (best-practices, tax-benefit-areas, contract-gaps); four Casa Moksha integration steps drafted; AFR amortization template + generator; Moksha org rolled up + decommissioned.

Not done but ready: 19-item 2025-filing-prep agenda for Pearce; intercompany services agreement draft for counsel to edit; RFH↔GK treasury framework draft; Casa Moksha capex inventory for JME confirmation.

Blocked on you or advisors: everything substantive below.

The single biggest unblock — JME's response on the framing question + the promised Feb 2026 financials

2026-05-08 reframe — the "monthly JME deliverable" framing previously in this section was wrong. JME does NOT operate on a monthly close cadence. Casa Moksha M365 mail mining (2024-10 onward) shows JME produces project-driven deliverables (back-tax catchups, year-end SAT packages, transformation paperwork) — not month-end TBs/GLs/P&Ls/CFDI exports. Full timeline + per-period coverage + items-not-yet-in-repo in accounting/jme-deliverable-status.md. The two real unblocks are: (a) JME's substantive answer to the §1 framing question in todo/jme-questions-2026-04-29.md (RHG-as-landholder vs. RHG-recognizes-revenue), and (b) JME's promised February 2026 financial statements (committed 2026-03-25, ~6 weeks overdue as of 2026-05-08).

What you need to do

  1. Send the existing todo/jme-questions-2026-04-29.md email draft. Bundle in the Feb 2026 financials follow-up ("hope SAT season went smoothly — following up on the February financials you mentioned forwarding the week of Mar 25-29"). The §5 Acreedor section can be slimmed since JME has already substantively answered some pieces of it via the 2025-08-23 + 2025-09-10 thread (no promissory note; treated as Acreedor diversos; reimburse when SAT compliance certificate is positive).
  2. Check Outlook ([email protected] and [email protected]) for the email attachments listed in accounting/jme-deliverable-status.md "Items not yet in repo but emailed" — specifically the 2025-07-24, 2025-12-11, 2026-02-18, 2026-03-03, and 2026-03-11 attachments. Drop any that are useful into Synology proxmox NFS for ingest.
  3. Upload any new JME files to source-data/jme/<YYYY-MM-DD>/ (or hand Claude the raw files to file).

What Claude does when it arrives

Sequenced, fully autonomous:

  1. Import to repo and parse — structured files → source-data/jme/YYYY-MM-DD/, a summary markdown indexing what's in the packet.
  2. Build RHG/Mexican-side COA final draft — the current accounting/chart-of-accounts.md has a DRAFT RHG section built speculatively from Santander transaction patterns. JME's actual COA supersedes it. Reconcile, keep SAT Código Agrupador mapping, publish.
  3. Opening-balance reconciliation — diff JME's JME-reported CM opening balances against the 5 POSTED journals sitting in the committed Moksha backup (source-data/xero-backups/moksha-2026-04-21/manual-journals.json, status=POSTED). Decide which is authoritative (default: JME wins). If JME's historical backfill has gaps the bookkeeper filled, port only those specific entries. Avoid double-counting.
  4. Validate Casa Moksha intercompany mockup against actuals — accounting/casa-moksha-intercompany-mockup.md has 18 months of projected intercompany entries; replace the projected entries with JME's actual ledger entries for any month JME has closed.
  5. Validate capex inventory against JME's fixed-asset ledger — accounting/casa-moksha-capex-inventory.md lists ~334K MXN confirmed + ~116K MXN pending JME. Reconcile, populate the pending column, flag any items JME expensed that should have been capitalized (or vice versa).
  6. Design the Xero summary-journal pattern — monthly single summary JE flowing from JME's trial balance into the single RFH Xero org under Entity=Renfroe Hospitality Group tracking. Pattern documented in accounting/casa-moksha-intercompany-mockup.md, now anchored to real numbers.
  7. Dry-run post Jan 2026 (or earliest closed month) summary JE to Xero as DRAFT — review together, then authorize → post.
  8. Update todo/ across the board — mark JME-blocked items closed.

Estimated elapsed work on Claude's side once JME lands: 4–6 hours; runs cleanly in a single session if the deliverable is complete.

Items explicitly tied to JME landing

  • Casa Moksha integration Steps 1–4 go from DRAFT to live Xero
  • Opening-balance reconciliation with the archived Moksha bookkeeper journals (~$3.5M across 5 POSTED entries — preserve or supersede)
  • Casa Moksha capex inventory finalization (~116K MXN pending JME confirmation, including the ~$40K Anjona reorg-portion estimate)
  • Miroslava classification risk assessment (contractor vs. employee under Mexican labor law)
  • Cindy Canto separation clean-papering confirmation
  • Jose Pablo Gonzalez Deleze $20K MXN (Jan 14, 2026) counterparty ID
  • Anjona $37,700 capex-vs-expense split
  • Notaría 78 $11,371 × 2 (Oct + Nov 2025) invoice line mapping
  • Alfredo ad-hoc payroll classification ($1,400 AC + $400 power washing outside regular payroll)
  • Sept 3 2025 batch of 25 SAT federal tax debits — back-tax catch-up confirmation
  • "RNIE FINES AND CINDY PAYO" $16,713 wire (Dec 15 2025) — actual purpose TBD (per Austin 2026-05-09: NOT a Cindy payout; RNIE-fines portion is real per JME but "PAYO" component is unresolved)
  • Tramite juzgado / exhorto juzgado QR court matter identification

Documents to upload (Austin's records — not advisor-gated)

Roughly in priority order. Each unblocks specific analysis.

  • Mita Garden Hills 1009 closing package — closing statement, PNFP bridge loan docs, Tokyo Star Bank mortgage docs. Unblocks: GK 5471 prep, PFIC analysis, Mita basis, cost seg candidacy, RFH-GK framework draft §2.1.
  • Yuriko Kato departure paperwork — formal Aug 19, 2025 retirement papers. Unblocks: 5471 ownership history, GK officer documentation review.
  • JPMorgan Chase 15-month statements — confirms the ~$4.44M GAVON RENFROE Primary inflows originate from Austin's personal JPM (and not another source). Unblocks: intercompany mockup refinement, Q6.
  • Wells Fargo 6248 historical statements — for 2024 Casa Moksha guest-revenue backfill to RHG books.
  • Coinbase (CM-historical) full activity export — completes the Bitcoin retreat accounting (Q7).
  • Brex full transaction CSV re-upload — the current source-data/brex/ has an analysis markdown but not the raw CSV. Re-upload firms up Casa Moksha Ops capex dating (pre-October 2025 Eran Generator installs, etc.), Brex Casa Moksha Dep monthly inflow timing, and refines vendor-mappings.
  • ABS Partners (Japanese accountant) deliverable cadence + scope — same role as JME for GK. Name confirmed: ABS Partners, with Shusaku Endo as the working principal. Engagement letter Docusigned 2026-03-01. Need to confirm: project-driven cadence (mirroring JME) vs monthly TB capability; what package format ABS will produce for Xero-summary purposes.
  • 2023 and 2024 tax returns (Form 1040) — re-verification of the $3,429,659 NOL carryforward and related positions.
  • Sort Monarch accounts into personal / RFH / RENFROE piles, then export full transaction history (all accounts, all years). Goes to source-data/monarch/ as a disaster-recovery archive; Claude splits the export into RFH-import / RENFROE-hold / personal-stays-in-Monarch per decisions/log.md 2026-04-19 Path D.

Quick identifications Austin can do from memory (5–10 min each)

  • Jana $350K to GK — confirm not a loan (Brex memo labels it that way); if correct, source of that $350K?
  • CO DASH LLC — $42,294 inflows (4 payments) to Casa Moksha Dep AND $3,780 separate outflow from Casa Moksha Ops. Corporate retreat client? Partner?
  • Richard Rosenblum — $24,360 over 2 payments to Casa Moksha Dep. Likely guest.
  • Secluded Serenity, LLC — $690 over 2 payments. Identify.
  • Bitcoin retreat host name — for context/people.md + 1099 reporting.
  • Bryan Cady — $15K loan terms (principal, AFR rate or higher, maturity, written note y/n, contact).
  • Yvette Ryan — $5K legal/contractor; engagement scope.
  • Jaime Salvador Garcia Gonzalez — $2,300 to CM-adjacent person; identity.
  • Danielle Rose Weisinge — $475 from Casa Moksha Ops; identity.
  • VENMO $2K outflow from W 3101 — receipt-level ID.
  • Kim & Rosado LLP (~$19K recurring) — engagement scope.
  • Jackson Walker "Kraft Matter" $40K — what was it?
  • Renfroe Innovation — legal form, state, formation date, EIN if any, scope of activity (what IP / what innovation), historical expense attribution.
  • AFR loan facts for the amortization template (accounting/afr-loan-amortization-template.md §1): lender names/addresses/TINs (your parents), Five Points EIN, original principal, funding date, stated rate, payment structure, maturity. Plus: does a written promissory note exist? Were 2024–2025 1099-INTs issued?

Advisor engagements to open

Pearce Bevill (US CPA)

Master agenda: tax/2025-filing-prep.md (19 items), cross-referenced against tax/advisory-tax-benefit-areas.md (categories A–F). Top 3 to lead with: - Check-the-box election status (RHG + GK) — drives PFIC, STR, Subpart F/GILTI - FBAR confirmation (2024 + 2025 planning, incl. new Tokyo Star Bank) - GK 5471 capacity (in-house or specialist?)

Full list in todo/for-advisors.md → Pearce section.

JME Contadores (Mexican accountant)

Single email covering everything in todo/for-advisors.md → JME section (the 10 bulleted questions including the §1 framing question). Note 2026-05-08 framing reset: JME does NOT operate on a monthly close cadence — they're project-driven. Don't ask for a monthly deliverable; ask for either the most recent available package or confirmation of what monthly export, if any, JME can produce from CONTPAQ i for Xero-summary purposes. See "JME" section above for the downstream work Claude will do on arrival. Path A (quarterly summary JE from project deliverables) is the recommended cadence per accounting/xero-buildout.md Phase 4a.

  • RHG S.A. de C.V. → S. de R.L. de C.V. conversion timeline
  • Post-conversion ownership confirmation
  • NOTARIA 78 invoice mapping
  • Mexican-law side of the intercompany services agreement
  • Registered address confirmation post-conversion

Full list: todo/for-advisors.md → Portilla section.

US cross-border counsel (not yet identified — Austin to engage)

This is the single biggest advisor gap. Likely candidates: Jackson Walker (already in vendor list — confirm scope), Burr Forman, Withers, or a boutique. Pearce may have a recommendation. Hand the engaged firm: - legal/intercompany-services-agreement-draft.md — RFH↔RHG services agreement framework to edit - legal/rfh-gk-treasury-framework-draft.md — RFH↔GK companion - legal/advisory-contract-gaps.md — 24 identified contract gaps - Augusta rule rental agreement template task (before 2026 meetings start)

Japanese counsel (Withers)

  • Yuriko departure papers retrieval
  • GK officer duties / annual formalities for a single-member GK
  • Cross-check on the RFH↔GK treasury framework

CONLEY ROSE

Once Renfroe Innovation entity form/state/scope is decided, ask them to consolidate formation work with the existing IP work.

Austin-to-advisor introductions still pending

  • Pearce ↔ JME
  • Pearce ↔ Japanese accountant

Strategic decisions queued for Austin

  • Intercompany services agreement structure — Option A (no fee + transfer-pricing memo) vs. Option B (arm's-length fee). See legal/intercompany-services-agreement-draft.md §5; decide after Pearce + US counsel input.
  • Santander USD account — close vs. fund $1K. Penalties at $950, growing $50/mo. Decide once intercompany framing settled.
  • LP-interest transfer to RFH — the personal LP/fund interests (ATP, Untapped, Crosslink, Garuda, Overwater). Hold for Pearce.
  • Renfroe Innovation entity form/state/scope (Tier 2 question — affects formation, CONLEY ROSE scope, IP strategy).
  • Forecasting tool — Fathom vs. Spotlight vs. Float. Deferred until Xero Tier 1 data flowing.
  • Xero backup cadence — weekly cron via systemd timer on claude-code-01, or manual?
  • Bank-feed mechanism for Santander MXN → Xero — manual CSV vs. third-party feed (ask JME for recommendations).
  • Personal financial tracking, dashboarding & reporting strategy — tool + scope + boundary with RFH reporting + reclassification flow + recurring-expense cadence. See todo/for-austin.md strategic-decisions section for the full decision set.
  • Dashboard / reporting platform architecture — markdown in repo (v1) vs. Streamlit/Metabase on homelab vs. paid family-office platform vs. Power BI. See todo/tech-automation.md Tier 3 → Open architecture decisions.

Operational discipline — ongoing, not blocking

  • Sign off on the draft Chart of Accounts (blocked on JME + Brex re-upload).
  • Review the knowledge base in this repo — verify Claude's synthesis against your understanding.
  • Confirm W 3603 Augusta rule tenant entity is RENFROE (S-corp), not RFH.
  • Enable Brex→Xero connector sync for the 2 newly-created accounts (W 3603 / 3636 and Austin Marine Holdings: Ops / 9975). In Brex's dashboard → Accounting integration → Xero.
  • Confirm cadence for the personal-card business-expense workflow (accounting/personal-card-business-expenses.md) — monthly or annually-at-close; one-time historical backfill or forward-only.
  • Start material-participation hour log for Casa Moksha + Oceana 433 (required contemporaneously for STR loophole on 2026+ returns).
  • W 3603 capital improvements basis tracking discipline — every renovation receipt to file.
  • Check whether 1006 20th St S is in an Opportunity Zone (5-min census-map check).
  • Confirm Texas franchise tax + Alabama BPT good standing for sub-LLCs (free if current, costly if forfeited).
  • Revisit the Tier 3 reporting/dashboarding scope in todo/tech-automation.md before anyone builds it — substantial project, worth deciding on scope first.
  • Re-verify Moksha Custom Connection is revoked (24h check) — the 2026-04-22 cancellation still authenticated on a fresh-token test; Xero propagation delay suspected. Re-check developer.xero.com in 24h; low urgency (local creds already deleted).
  • HHR Stock Trust disbursement — disburse to Hunter, close the trust, decide whether to disconnect Plaid feed from RFH Xero before or after disbursement.

Claude queue — unblocked work Claude can execute now

Small queue; most work is blocked on the lists above. Things Claude can do without waiting:

  1. Santander USD close-vs-fund analysis — write up the explicit recommendation memo with numeric trade-offs so the decision is a yes/no rather than a research task.
  2. Monarch sort protocol — draft the sorting protocol + landing zones + mapping rules so when Austin does sort, it's 10 minutes not 30.
  3. Brex personal-card business-expense historical pass — re-examine recent Brex transactions against the personal-card workflow draft to identify items that should have been booked to RFH; produce a reimbursement schedule for sign-off.
  4. Chart of accounts snapshot — re-dump the current live Xero chart (now 139 accounts post-Moksha rollup) into accounting/chart-of-accounts.md so the doc matches the live state before JME arrives and we start editing.
  5. Intercompany reconciliation — April 2026 extension to full history — the April 2026 pass is done per todo/tech-automation.md; extend to full Brex history as a one-shot.

Any of those are executable without new input. Outside this list, Claude's queue is genuinely drained until an input arrives from the blocking surfaces above.

Technical / infrastructure backlog

See todo/tech-automation.md for the full list. Headlines:

  • Xero baseline cleanup (partial) — 3 items open: reclassify the 2 mortgage BANK accounts as long-term liabilities; configure MXN IVA tax rate (the Moksha rollup didn't add these); Portilla contact merge (if not already completed).
  • Pipelines (Tier 2) — Plaid → Python → Xero for non-Amex cards; Brex historical CSV import automation; monthly Brex ↔ Santander intercompany reconciliation workflow; monthly Xero close checklist automation; Monarch Path-D pipeline after sort.
  • Reporting & dashboarding platform (Tier 3) — 24 report candidates across financial position / income-cash / forecasts / investments / real estate / tax-compliance / governance. Substantial project — architecture decisions needed first.
  • Productivity integrations — M365 connectors for RFH + Casa Moksha; Gmail MCP for personal; Project Relay MCP.
  • Gitea issues — 6 prepared issue drafts to open when the MCP issue_write endpoint is working (or open manually).
  • Recurring audits — quarterly direct-feed bank-list audit; quarterly new-account audit vs. entity structure.

Maintenance / hygiene

  • Periodically run the hygiene routine — see playbooks/maintenance-hygiene.md. Surfacing-only: flag candidates, file findings into ~/projects/lab/todo/inbox.md, then triage from there. (This repo's recurring hygiene reminder lives here rather than in a generic inbox.md because the todo/ dir is already partitioned by audience — Austin / advisors / Claude / advisors-batched. See todo/README.md.)

Where everything lives (reading order for a fresh session)

  1. context/discovery-summary.md — narrative overview of the whole project
  2. open-questions.md — 23 live + closed question log
  3. todo/for-austin.md — Austin-actionable (this is the master working list for you)
  4. todo/for-advisors.md — batched advisor asks
  5. todo/for-next-session.md — Claude handoff pointer
  6. todo/tech-automation.md — Claude's automation queue
  7. This file (todo/remaining-work-summary.md) — the single-page rollup if you just want the "what's left" view

accounting/moksha-rollup-plan.md is marked COMPLETE. decisions/log.md has 17 active entries (most recent: 2026-04-22 Moksha decommission). Every committed file is versioned in the Gitea repo.

Last updated

2026-04-22 — end of Moksha rollup session. Next refresh: after the next JME / Mita / advisor-engagement inflection point.

2026-04-29 inflection — JME 2025 annual deliverable landed (source-data/jme/2026-04-29/). Workflow Steps 1-3 complete (import, RHG/Mexican-side COA, opening-balance recon — JME wins, skip the 5 archived Moksha journals). Steps 4-8 paused awaiting Austin's call on Finding 1 (zero Casa Moksha guest revenue on RHG books).

2026-05-08 inflection — Austin confirmed "yes, zero Casa Moksha revenue on RHG books" and provided signed multi-year FS 2023-2025 (source-data/jme/2026-05-08/). 3-year picture confirms the pattern is structural across all years, not a 2025 anomaly. Acreedor Gavon Augustus account grew 2.6M → 4.4M → 6.0M MXN; 2024 had the only non-trivial recognized revenue line (96,590 MXN); cumulative Mexican-tax NOL through 2025 = 5.85M MXN. JME questions email draft extended with historical 2023-2024 questions (todo/jme-questions-2026-04-29.md — sections 1B, 5 expanded, 7B added). accounting/chart-of-accounts.md extended with "2023 historical extension" subsection. Steps 4-8 of the JME workflow remain paused awaiting JME's response to the question email.

2026-05-08 second inflection (parallel-mining-sessions Topic 3) — mined CM and RFH M365 tenants for all JME ([email protected]) traffic since engagement origin 2024-10-08. Confirmed JME does not operate on a monthly close cadence; produced accounting/jme-deliverable-status.md with full chronological timeline + per-period coverage matrix + items emailed but not in repo + mapping of mail content to open §1-§8 questions. Updated this file's "single biggest unblock" framing accordingly. Key new finding: JME committed 2026-03-25 to send February 2026 financials "later this week or early next week" — ~6 weeks overdue as of 2026-05-08, no emails on either tenant since. Surfaced for Austin to follow up. Updated context/people.md JME entry with Giovanni Díaz Durán's contact details and engagement origin date.