⚠️ Critical Alert — Immediate Action Required
Personal Form 1040 due April 15, 2026 — 10 days away. LUCA LLC Form 1120-S deadline of March 15 may have passed without filing. Mamonga Form 1065 (partnership) also past March 15 deadline. Contact your CPA today. Penalty for unfiled 1120-S: $210/month per shareholder.
474
Files at Folder Roots (Unorganized)
F
Skyline Finance Grade — Emergency
5
Companies Audited
0
Tax Returns Confirmed in LUCAOS (FY 2025)
12
Structural Fixes Made This Session
3
New Knowledge Base Files Created
📊 Company Finance Health Scorecard
LUCA LLC
D
79
unorganized files at root
FY 2005–2026 + FY 2084 (bogus)
MPM
C
53
unorganized files at root
FY 2011–2025; missing FY 2015
Skyline Home Health
F
342
unorganized files at root
Personal docs mixed in — Emergency
KTS (Dissolved)
C
0
files at root
FY 2016–2021 records missing
Skyline Transition Agency
F
N/A
folder did not exist
Created this session — needs population
LUCA LLC
MPM
Skyline
KTS
STA
Master Action Plan
What's Missing
Document Checklist
🏢 LUCA LLC — Finance & Accounting
01 - LUCA LLC / 01 - Corporate / Finance & Accounting /
| Issue | Priority | Files | Action |
|---|---|---|---|
| Files at root (unorganized) | HIGH | 79 files | Read each → move to FY YYYY / correct subfolder |
| Form 1120-S FY 2025 — NOT IN LUCAOS | CRITICAL | 0 found | Contact CPA TODAY — confirm filed or Form 7004 |
| Form 941 Q1–Q4 2025 — NOT IN LUCAOS | CRITICAL | 0 found | Retrieve from IRS or Gusto portal |
| NE DOR Sales Tax (12 months) — NOT IN LUCAOS | CRITICAL | 0 found | Retrieve 12 monthly Form 10s from NE DOR portal |
| FNBO bank statements (5 accounts) — NOT IN LUCAOS | HIGH | 0 found | Download all months from FNBO online banking |
| Redstone FCU — 23 statements (entity unknown) | HIGH | 23 files | Read to confirm entity — if personal, move to 10-Personal |
| FY 2084 folder (bogus year) ✅ RENAMED | MEDIUM | 1 folder | Renamed to "FY 2084 — REVIEW NEEDED". Read contents → reclassify |
| FY 2005 with 2024 IRS docs ✅ FIXED | FIXED | 3 files moved | Moved to FY 2024 / 08 - Tax Returns / Federal |
| Ollo card (personal) in Credit Card Statements ✅ FIXED | FIXED | 1 file moved | Moved to 10-Personal/Finance/FY Unknown/02-Credit Card/Ollo |
| 1099 NEC Reeves Media Group at root ✅ FIXED | FIXED | 1 file moved | Moved to FY 2025/04-Income/1099s-Received |
| B&H Payboo statement at root ✅ FIXED | FIXED | 1 file moved | Moved to FY 2022/02-Credit Card/BH-Payboo |
📸 Mfinanga Photography + Motion (MPM)
02 - Mfinanga Photography + Motion (MPM) / 02 - Finance & Accounting /
| Issue | Priority | Status | Action |
|---|---|---|---|
| Files at root (unorganized) | HIGH | 53 files remaining | Read each → move to FY YYYY / correct subfolder |
| Tax return type unknown (Schedule C vs 1120-S) | CRITICAL | NOT FOUND | Confirm with CPA: is MPM filing as sole prop or S-Corp? |
| Canon Financial invoices at root (6 files) | HIGH | Needs reading | Read each for date → move to FY YYYY/05-Expenses/Canon-Financial |
| BH Photo receipts — NODATE (9 files) | HIGH | Needs reading | Read each to extract date → move to FY YYYY/09-Receipts/BH-Photo |
| FY 2015 folder missing ✅ CREATED | FIXED | Folder created | Created with missing-note placeholder. Samuel: check for 2015 records. |
| FY 2026 folder missing ✅ CREATED | FIXED | Folder created | Full subfolder structure created for active year |
| USBank acct 5695 statements — 2019–2025 missing | MEDIUM | NOT FOUND | Retrieve from USBank portal for missing years |
| CBS Interactive 1099 at root | MEDIUM | Needs reading for year | Read → move to FY YYYY/04-Income/1099s-Received |
🏥 Skyline Home Health Care — EMERGENCY
03 - Skyline Home Health Care / 12 - Finance & Accounting /
Emergency State
342 files at root. Personal documents confirmed mixed in. This is the highest-priority Finance cleanup in all of LUCAOS. LEDGER + NOVA must address this next session.
| Issue | Priority | Status | Action |
|---|---|---|---|
| Files at root (unorganized) | CRITICAL | 342 files | Full audit — activate NOVA after personal files removed |
| Personal docs mixed in (S-Corp violation) | CRITICAL | 7 confirmed | Personal files moved this session (see below) |
| Aibora 2018 paycheck in Skyline Finance ✅ FIXED | FIXED | Moved | Moved to 10-Personal/Finance/FY 2018 |
| Ally credit card 2023 in Skyline Finance ✅ FIXED | FIXED | Moved | Moved to 10-Personal/Finance/FY 2023/02-Credit Card/Ally |
| JC Penney 2024 statements in Skyline Finance ✅ FIXED | FIXED | 2 files moved | Moved to 10-Personal/Finance/FY 2024/02-Credit Card/JCPenney |
| USBank acct 3498 statements — NOT IN LUCAOS | HIGH | NOT FOUND | Retrieve from USBank portal — Skyline Agency Account |
| USBank acct 6941 statements — NOT IN LUCAOS | HIGH | NOT FOUND | Retrieve from USBank portal — Skyline Payroll Account |
| AmEx Blue Business (Skyline) statements | HIGH | NOT FOUND | Retrieve from AmEx portal |
| Colorado entity tax return — NOT IN LUCAOS | HIGH | NOT FOUND | Retrieve from CPA |
| FY 2010 folder (Skyline didn't exist in 2010) | MEDIUM | Needs reading | Read contents — reclassify to correct year or entity |
| LUCA-Technology invoices in Accounts-Payable | GOOD | Well organized | ✅ Keep as-is — 2023–2025 invoices properly filed |
🏛️ Kilimanjaro Technology Services — Historical
04 - KTS — Dissolved 2021 / 02 - Finance & Accounting / | IRS 7-year lookback through 2028
| Issue | Priority | Status | Action |
|---|---|---|---|
| FY 2016–2021 financial records MISSING (active years) | HIGH | NOT FOUND | Retrieve from CPA — critical for IRS 7-year lookback |
| KTS dissolution year (2021) final tax return MISSING | HIGH | NOT FOUND | Retrieve from CPA — final Form 1065 or Schedule C |
| Discover card statements FY 2011–2013 | GOOD | Well organized | ✅ Keep — reasonably organized |
| .lnk files (Windows shortcuts) in Discover folder | MEDIUM | Not financial docs | Move to TRASH/Junk — .lnk files are not documents |
| Discover card — business or personal? | MEDIUM | Unknown | Read statements to confirm KTS business vs Samuel personal |
🏢 Skyline Transition Agency L.L.C.
05 - Skyline Transition Agency L.L.C. / 02 - Finance & Accounting / ✅ Created this session
✅ Folder Created This Session
Finance & Accounting folder with FY 2023–2026 subfolder structure was created for STA on April 5, 2026. Samuel must now populate it with actual documents.
| Required Action | Priority | Where to Get It |
|---|---|---|
| Confirm STA EIN with Aibora | CRITICAL | Aibora or Anderson Advisors |
| Identify all STA bank accounts | CRITICAL | Samuel / Aibora |
| Download STA bank statements FY 2023–2025 | HIGH | Whichever bank STA uses |
| Confirm CO entity tax filing status with CPA | HIGH | CPA or CO DOR portal |
| File STA formation documents (already in 05-Corporate?) | MEDIUM | Check if formation docs exist in 05-Skyline Transition Agency/01-Corporate |
🎯 Master Action Plan — Priority Order
Immediate — This Week (April 5–12)
1
Contact CPA — LUCA LLC Form 1120-S statusConfirm filed or Form 7004 extension. Penalties accrue daily if unfiled.
Samuel TODAY
2
Contact CPA — Mamonga Form 1065 statusK-1s needed for personal 1040 which is due April 15
Samuel TODAY
3
Prepare Personal Form 1040 — due April 15Includes Mamonga K-1, all entity income. 10 days.
Samuel + CPA
4
Confirm STA EIN and bank accounts with AiboraSTA Finance folder now exists — needs to be populated
Samuel + Aibora
5
Read FY 2084 contents and reclassify to correct yearRenamed to "REVIEW NEEDED" — contents are unread
NOVA this session
Short-Term — April 13–30
6
Retrieve FNBO bank statements for LUCA LLC5 accounts × 12 months for FY 2025 = up to 60 PDFs
Samuel — FNBO portal
7
Retrieve USBank statements for LUCA LLC + Skyline4 accounts total — 2 LUCA LLC, 2 Skyline
Samuel — USBank portal
8
Retrieve AmEx statements (3 cards)AmEx Blue Business Plus (LUCA), AmEx Blue Business (Skyline), AmEx Gold (Skyline)
Samuel — AmEx portal
9
Sort 342 Skyline Finance files into FY foldersActivate NOVA after personal files confirmed removed
NOVA
10
Sort 79 LUCA LLC + 53 MPM Finance root filesRead each → FY YYYY → correct subfolder → correct name
NOVA
Medium-Term — May 2026
11
Retrieve KTS FY 2016–2021 records from CPACritical for IRS 7-year lookback (runs through 2028)
Samuel — CPA
12
OCR rescue on 42 Ally bank statements (UNKNOWN dates)Activate lucaos-ocr-rescue task for Personal Finance/Bank Statements
NOVA + OCR task
13
LEDGER First Monthly Financial Health SummaryDue May 5, 2026 — three financial statements as .docx
LEDGER
❌ What's Missing From LUCAOS — FY 2025
If it's not in LUCAOS, we do not have it. These are real gaps in the financial record.
LUCA LLC Tax Documents
- Form 1120-S (S-Corp Return) FY 2025
- Form 941 Q1 2025
- Form 941 Q2 2025
- Form 941 Q3 2025
- Form 941 Q4 2025
- NE DOR Form 10 — all 12 months FY 2025
- W-2 for Samuel Mfinanga
- W-2 for Lucy Mfinanga
LUCA LLC Bank Statements
- FNBO acct 1458 — all 12 months
- FNBO acct 3804 — all 12 months
- FNBO acct 7455 — all 12 months
- FNBO acct 8559 — all 12 months
- FNBO acct 8740 — all 12 months
- USBank acct 3948 — 11 months missing
- USBank acct 9060 — all 12 months
- AmEx Blue Business Plus — all 12 months
Skyline Home Health
- USBank acct 3498 — all months
- USBank acct 6941 — all months
- AmEx Blue Business — all months
- AmEx Business Gold — all months
- Colorado entity tax return
- Gusto payroll reports (12)
- W-2s for all Skyline employees
MPM
- Schedule C or Form 1120-S (tax type unknown)
- USBank acct 5695 — 2019–2025 statements
- Any 2026 documents (folder just created)
Personal — Samuel & Lucy
- Form 1040 FY 2025 (due April 15 — 10 days!)
- Mamonga K-1 for FY 2025
- Form 1040 FY 2021–2024 (not confirmed present)
- 42 Ally statements need dates (UNKNOWN)
KTS — Historical Gaps
- All financial records FY 2016–2021
- Final tax return (dissolution year 2021)
- Bank statements FY 2016–2021
Skyline Transition Agency
- ALL — entire Finance folder was empty
- STA EIN (not confirmed)
- STA bank accounts (not identified)
- CO entity tax filings FY 2023–2025
- All bank statements FY 2023–2025
✅ Document Checklist — FY 2025
Use this to track what Samuel retrieves and uploads to LUCAOS. Update by providing retrieved files to Alex.
LUCA LLC Tax & Compliance
Form 1120-S FY 2025Contact CPA — due March 15 (past due)
Form 941 Q1–Q4 20254 filings — IRS or Gusto
NE DOR Form 10 (x12)Monthly sales tax — NE DOR portal
W-2 Samuel + LucyGusto portal → Documents
Gusto Payroll Reports (x12)Monthly payroll reports
LUCA LLC Bank Statements
FNBO 1458 — 12 monthsDownload from FNBO online banking
FNBO 3804 — 12 monthsDownload from FNBO online banking
FNBO 7455 — 12 monthsDownload from FNBO online banking
FNBO 8559 — 12 monthsDownload from FNBO online banking
FNBO 8740 — 12 monthsDownload from FNBO online banking
USBank 3948 — 11 months missing1 undated file found. Retrieve 11 more.
USBank 9060 — 12 monthsDownload from USBank portal
AmEx Blue Business Plus — 12 monthsDownload from AmEx portal
Personal — Critical
Form 1040 FY 2025 — DUE APRIL 1510 days away — work with CPA NOW
Mamonga K-1 FY 2025Needed for 1040 — from Anderson Advisors
42 Ally statements with UNKNOWN datesOCR rescue needed to identify dates
Skyline Home Health
CO entity tax return FY 2025Retrieve from CPA
USBank 3498 — 12 monthsSkyline Agency Account
USBank 6941 — 12 monthsSkyline Extra Payroll Account
AmEx Blue + Gold Statements — 12 months eachSkyline AmEx cards
Gusto payroll reports — 12 monthsAll Skyline clinical staff payroll
This Session — Completed ✅
RULE MASTER-RECORD added to CLAUDE.mdLUCAOS is now the official single source of truth
LUCAOS-Finance-MUST-RULES.md createdRules F-1 through F-10 established
STA Finance & Accounting folder createdFY 2023–2026 structure with all subfolders
FY 2084 renamed to REVIEW NEEDEDBogus year folder flagged for Samuel review
3 IRS 2024 docs moved from FY 2005 to FY 2024Correct year folder now
4 personal documents removed from Skyline FinanceAibora paycheck + Ally CC + 2x JC Penney → 10-Personal
Ollo card removed from LUCA LLC FinancePersonal card moved to 10-Personal
1099 NEC + BH Payboo statement filed correctlyRoot files moved to FY 2025 and FY 2022
MPM FY 2015 + FY 2026 folders createdGap year filled; active year folder ready