{
  "schema_version": "1.0",
  "record_id": "EVBC-EVID-2026-017",
  "title": "2018 parent-company return: E-Vision Project Development Corp (Form 1120-S)",
  "tax_year": 2018,
  "source_year": 2019,
  "received_date": "2026-10-18",
  "source_pages": 18,
  "source_sha256": "dbf280d36f9a8c4f073ef884f823408b2e1f835bafc8fe7ccc6ce30ef8b25cfc",
  "status": "source_reviewed_related_entity_filing_unverified",
  "publication_state": "candidate_not_published",
  "source_access": "original_private_public_derivative_pending",
  "entity_note": "This is the return of E-Vision Project Development Corp, an S corporation reported in the 2017 E-Vision Business Center return as a 50% owner. It is not an E-Vision Business Center Inc. return and its figures are kept out of the center's financial checkpoints.",
  "claims": [
    {
      "pdf_page": 1,
      "locator": "Form 1120-S, lines 1a, 2, 3, 20, 21 and box F",
      "statement": "E-Vision Project Development Corp reported gross receipts $204,857; cost of goods sold $93,442; gross profit $111,415; total deductions $82,580; ordinary business income $28,835; total assets $208,450.",
      "limit": "Parent-company figures. Not E-Vision Business Center revenue."
    },
    {
      "pdf_page": 17,
      "locator": "Other deductions continuation statement",
      "statement": "Lists an \"EVISION BUSINESS CENTER SUBSIDIARY LOSS\" deduction of $5,550.",
      "limit": "Shows the parent treated the center as a subsidiary for 2018 reporting; does not by itself establish the ownership percentage or a filed E-Vision Business Center 2018 return."
    },
    {
      "pdf_page": 10,
      "locator": "Form 1125-E, line 1",
      "statement": "Lists Jermaine E Whiteside as an officer devoting 100% of time to the business.",
      "limit": "Compensation amount withheld under minimum necessary disclosure."
    },
    {
      "pdf_page": 12,
      "locator": "Form 8879-S, Part II",
      "statement": "Signing officer title: President; ERO date April 11, 2019.",
      "limit": "The signing officer's name is not printed on this form; filing acceptance unverified."
    },
    {
      "pdf_page": 7,
      "locator": "Schedule K-1, item F",
      "statement": "One individual shareholder reported at 100% (name withheld pending owner approval).",
      "limit": "Shareholder identity is in the private original."
    },
    {
      "pdf_page": 2,
      "locator": "Schedule B, line 2",
      "statement": "Business activity: Computer/IT Services; product or service: IT Management; code 519100.",
      "limit": "Reported classification only."
    }
  ],
  "citation_apa7": "E-Vision Project Development Corp. (2019). 2018 S corporation income tax return (Form 1120-S) [Self-prepared corporate records; supplied copy].",
  "dates_note": "Tax year 2018; ERO date April 11, 2019.",
  "privacy_note": "Original contains taxpayer identifiers; do not publish unredacted source or extracted text."
}