{
  "schema_version": "1.0",
  "record_id": "EVBC-EVID-2026-004",
  "title": "2024 corporate tax packet: reported leadership, finances and disputed ownership",
  "source_year": 2025,
  "tax_year": 2024,
  "received_date": "2026-10-18",
  "source_pages": 27,
  "source_sha256": "e9bf5f16a52604040fec5da44b30adecff8e92f63aaa3701bd8ad2384ed96630",
  "status": "source_reviewed_filing_unverified_ownership_disputed",
  "publication_state": "candidate_not_published",
  "source_access": "original_private_public_derivative_pending",
  "claims": [
    {
      "pdf_page": 2,
      "locator": "Form 1120, line 1a",
      "statement": "Reported 2024 gross receipts: $17,845.",
      "limit": "Return-reported, not audited; not lifetime revenue."
    },
    {
      "pdf_page": 2,
      "locator": "Form 1120, lines 27–31; box D",
      "statement": "Reported deductions $18,755; taxable loss $910; total tax $0; total assets $33,304.",
      "limit": "Tax measures; not an audited operating or cash-flow statement."
    },
    {
      "pdf_page": 8,
      "locator": "Schedule G, Part I",
      "statement": "Reports PALADIN PRIME CORPORAT (name truncated in source) at 50% and WHITESIDE LEGACY TRUST at 50% of voting stock.",
      "limit": "Conflicts with unsigned CPA note stating no trust ownership and prior E-Vision Project Development Corporation ownership. Reporting entry is not an executed ownership instrument."
    },
    {
      "pdf_page": 5,
      "locator": "Schedule K, question 10",
      "statement": "Reports two year-end shareholders.",
      "limit": "Does not identify legal owners or resolve the conflicting evidence."
    },
    {
      "pdf_page": 27,
      "locator": "SC1120 director/officer continuation statement",
      "statement": "Lists Jermaine Whiteside as Director and John Bryant as CEO.",
      "limit": "Supports a reported role for the 2024 tax-year record; does not establish appointment date, service duration, founder status or current office."
    },
    {
      "pdf_page": 2,
      "locator": "Form 1120, box C and final-return checkbox",
      "statement": "Reports incorporation November 18, 2016; final-return checkbox is not selected.",
      "limit": "Consistent reported date across 2024 and 2025 packets; articles still required for independent confirmation."
    }
  ],
  "citation_apa7": "E-Vision Business Center Inc. (2025). 2024 corporate income tax return packet [Self-prepared corporate records; supplied copy].",
  "date_note": "Filing instructions dated September 13, 2025; typed officer date April 2, 2025. Officer signature not visible. Dates do not establish mailing or acceptance.",
  "extraction_note": "Some South Carolina pages have encoded text extraction errors. Material claims here use federal text and visually checked PDF pp. 2, 8 and 27."
}