{
  "schema_version": "1.0",
  "record_id": "EVBC-EVID-2026-001",
  "title": "2025 corporate tax-return packet: financial and transition evidence",
  "corporate_author": "E-Vision Business Center Inc.",
  "tax_year": 2025,
  "document_year": 2026,
  "received_date": "2026-10-18",
  "version": "0.2",
  "status": "source_reviewed_filing_unverified",
  "source_pages": 31,
  "source_sha256": "d5aeb33c022115872514d157eaadf73b5e6c3b8468afa0bbffe6301ef5ef3850",
  "source_type": "user_supplied_self_prepared_corporate_tax_packet",
  "public_path_proposed": "/evidence/EVBC-EVID-2026-001/",
  "public_path_status": "proposed_not_deployed",
  "citation_apa7": "E-Vision Business Center Inc. (2026). 2025 corporate income tax return packet [Unpublished corporate records; supplied copy].",
  "claims": [
    {
      "claim_id": "C001",
      "label": "Reported incorporation date",
      "reported_value": "November 18, 2016",
      "pdf_page": 2,
      "locator": "Form 1120, box C; corroborated within packet on Form 966, PDF p. 9.",
      "limitation": "Articles of incorporation needed for independent confirmation."
    },
    {
      "claim_id": "C002",
      "label": "Return designation",
      "reported_value": "Final return",
      "pdf_page": 2,
      "locator": "Form 1120, box E(2), visually checked.",
      "limitation": "Does not prove filing acceptance or completed state dissolution."
    },
    {
      "claim_id": "C003",
      "label": "Reported gross receipts",
      "reported_value": "$6,205",
      "pdf_page": 2,
      "locator": "Form 1120, line 1a.",
      "limitation": "2025 only; not lifetime revenue or a participant count."
    },
    {
      "claim_id": "C004",
      "label": "Reported returns and allowances",
      "reported_value": "$1,690",
      "pdf_page": 2,
      "locator": "Form 1120, line 1b.",
      "limitation": "Reported net receipts after allowances are $4,515, line 1c."
    },
    {
      "claim_id": "C005",
      "label": "Reported total deductions",
      "reported_value": "$17,267",
      "pdf_page": 2,
      "locator": "Form 1120, line 27.",
      "limitation": "Includes bad debts of $13,387, line 15; not a cash-expenditure total."
    },
    {
      "claim_id": "C006",
      "label": "Reported taxable loss",
      "reported_value": "$12,752 loss",
      "pdf_page": 2,
      "locator": "Form 1120, lines 28 and 30.",
      "limitation": "Tax-return figure; not an audited operating-loss measure."
    },
    {
      "claim_id": "C007",
      "label": "Reported total assets",
      "reported_value": "$8,363",
      "pdf_page": 2,
      "locator": "Form 1120, box D.",
      "limitation": "Schedule L, PDF p. 7, has no populated balance-sheet amounts."
    },
    {
      "claim_id": "C008",
      "label": "Reported voting-stock owner",
      "reported_value": "ORCHID FARM LLC; 100%",
      "pdf_page": 8,
      "locator": "Schedule G, Part I, visually checked.",
      "limitation": "ORCHID spelling corroborated by supplied Orchid Farm articles, EVBC-EVID-2026-003, PDF p. 1. Transfer date and instrument remain unverified. Schedule K reports two year-end shareholders; reconcile against stock ledger. CPA note offers an unsigned narrative of the transfer."
    },
    {
      "claim_id": "C009",
      "label": "Reported liquidation-plan adoption",
      "reported_value": "December 31, 2025",
      "pdf_page": 9,
      "locator": "Form 966, line 4; complete liquidation selected; 1,500 common shares on line 8.",
      "limitation": "Prepared Form 966 has no visible officer signature. Obtain signed resolution and filing evidence; no completed-dissolution inference."
    },
    {
      "claim_id": "C010",
      "label": "Reported president",
      "reported_value": "John W Bryant",
      "pdf_page": 16,
      "locator": "South Carolina SC1120 Schedule D, principal-officer entry.",
      "limitation": "Does not establish Jermaine Whiteside founding role, prior parent relationship or share-transfer date."
    },
    {
      "claim_id": "C011",
      "label": "Reported business activity",
      "reported_value": "Mailbox rental; mailbox and virtual office",
      "pdf_page": 5,
      "locator": "Form 1120, Schedule K, lines 2b and 2c.",
      "limitation": "Tax classification does not capture or prove the full incubator program history."
    }
  ],
  "limits": [
    "No independent IRS or state filing acceptance verification.",
    "No certification of founder role, operating duration, business count, transfer date, or prior parent-subsidiary relationship.",
    "A hash supports future byte-integrity checking, not factual truth or original authenticity."
  ],
  "publication_state": "prepared_candidate_not_published",
  "source_access": "original retained privately; public derivative pending privacy review"
}