2025 tax workpapers — by entity (25 Sep 2026).xlsx

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2025 TAX WORKPAPERS — prepared 25 Sep 2026 from the bank feeds and statements listed on the "Sources" sheet. Cash basis, calendar 2025. One sheet per entity account: money in and out by category (as coded by bookeeping.ai — see the reclassification notes), largest payees, and the net movement. A "Personal" sheet covers Fred and Patricia's accounts. These are bank-based summaries for the preparers, not financial statements: no accruals, depreciation, loan principal split or inventory.
DEADLINES. 2025 partnership and S-corporation returns were due 16 Mar 2026, or 15 Sep 2026 if extended — that date has passed. The personal Form 1040 and the Turbowash Form 1120 are due 15 Oct 2026 on extension. First question for the preparers: which extensions were filed and which returns are already in.
PREPARERS (Michael's email, Sep 2026): Crojeda — personal return and every entity except Riverstone; PwC — Riverstone LLC (moving to a single-member LLC return). Fees $21,400–21,900.
The 2024 return package (11 returns from Regent, 15 Oct 2025) is on file and readable; the Entities sheet carries its figures.
ITEMS THE PREPARERS MUST RECLASSIFY — the feed's automatic categories are not reliable:
Poof LLC — Real 2025 sale: $131,915.16 received from Crossland Construction on 3 Aug 2025 against $110,976 paid to Myers Sons Hi Way Safety Inc (two payments of $25,000 in June and $60,976 on 3 Aug). Report as sales and cost of goods; gross margin about $20,939. Invoices needed.
Poof LLC — $90,000 labelled "Interest income" is two wires from The Reinstein Living Trust at UBS ($50,000 on 30 Oct and $40,000 on 23 Nov 2025): a member contribution or loan, not income.
Reinstein Enterprises LP — "Home office improvement $28,650" is a wire to JJ Arriaga Construction Inc on 30 Oct 2025 — the Apartment 1 renovation (with the $10,000 paid earlier: $38,650 in total). Capital improvement, not an expense. The $8,319.76 wire to Tesla Finance LLC on 11 Nov 2025 (vehicle order RN118249676) is personal: book as a partner draw.
Reinstein Enterprises LP — The $10,000 "DEPOSIT ID 79976" of 22 Jan 2025 is Arvest cheque 1672 from the Arkansas account (Reinstein Living Trust) — an owner transfer in, not income.
Reinstein Enterprises LP — $150,000 wired to Kozberg & Bodell LLP ($50,000 on 15 Apr, $60,000 on 24 Nov and $40,000 on 25 Nov 2025) is legal fees for the FARR Laboratories LLC lawsuit, paid by the LP on FARR's behalf (confirmed by Fred, 22 Sep 2026). Book as an advance to FARR or a partner draw, not an LP expense; the CPA decides where the fees are deductible.
Reinstein Enterprises LP — Rental income in the bank ($154,010) is REMS owner draws, not gross rent. Use the REMS statements: 2025 rent and other income $249,016, REMS-paid expenses $102,076, net operating income $146,940. Roof (Alberto Sosa $54,600) and the Apartment 1 renovation are capital.
Riverstone LLC — "Fred's credit card bill" $115,008 and the Tesla payments $21,804 are personal: member draws, not expenses. Riverstone's own costs are the MidFirst mortgage, property tax (two parcels), insurance, gardener and house repairs.
Riverstone LLC — Michael's email says Riverstone is moving to a single-member LLC return prepared by PwC — confirm who the member is.
All entities — "Transfer in / out" between the family's accounts and from Michael A. Reinstein must be booked as contributions, loans or draws per the loan-or-gift decision.

Sources

Account / data set	Whose	Source file (under FMR)	Period the file covers	2025 months with activity	Transactions in 2025	What it feeds	Gaps / notes
Chase …0265 (also 1667) — Chase Riverstone-1667	Riverstone LLC	🗄 Sources/📒 Bookkeeping exports/Bookeeping.ai/Journal of FMR - 2026-08-31.csv	2024-01-27 to 2026-08-28	12	219	Sheet "Riverstone LLC"	Full year — statements on file
Chase …0042 — Chase BUS COMPLETE CHK	Reinstein Enterprises LP	🗄 Sources/📒 Bookkeeping exports/Bookeeping.ai/Journal of FMR - 2026-08-31.csv	2024-01-27 to 2026-08-28	12	140	Sheet "Reinstein Enterprises LP"	Full year — statements on file
Chase …3567 — Chase-POOF CHECK3567	Poof LLC	🗄 Sources/📒 Bookkeeping exports/Bookeeping.ai/Journal of FMR - 2026-08-31.csv	2024-01-27 to 2026-08-28	12	121	Sheet "Poof LLC"	Full year — statements on file
Chase …5056 — Chase-Odin Checking 5056	Odin International LLC — checking	🗄 Sources/📒 Bookkeeping exports/Bookeeping.ai/Journal of FMR - 2026-08-31.csv	2024-01-27 to 2026-08-28	11	13	Sheet "Odin International LLC — che"	Statements on file; no activity in month(s) 01 (confirmed on the January statement)
Chase …1092 — Chase-Odin Payroll 1092	Odin International LLC — payroll	🗄 Sources/📒 Bookkeeping exports/Bookeeping.ai/Journal of FMR - 2026-08-31.csv	2024-01-27 to 2026-08-28	12	25	Sheet "Odin International LLC — pay"	Payroll sub-account — no separate statement; the transaction export is the record
Chase …2517 — Chase-Nucleus Core	Nucleus Core LLC	🗄 Sources/📒 Bookkeeping exports/Bookeeping.ai/Journal of FMR - 2026-08-31.csv	2024-01-27 to 2026-08-28	12	73	Sheet "Nucleus Core LLC"	Full year — statements on file
Chase …2227 — Chase-Global 2227	Global Products and Services Corp	🗄 Sources/📒 Bookkeeping exports/Bookeeping.ai/Journal of FMR - 2026-08-31.csv	2024-01-27 to 2026-08-28	11	16	Sheet "Global Products and Services"	Statements on file; no activity in month(s) 01 (confirmed on the January statement)
Centurion® Card	Personal (Amex, FMR)	🗄 Sources/📒 Bookkeeping exports/Bookeeping.ai/Journal of FMR - 2026-08-31.csv	2024-01-27 to 2026-08-28	12	857	Personal sheet — card spend by category	Statements available on request
Costco Anywhere Visa® Card by Citi	Personal (PAR)	🗄 Sources/📒 Bookkeeping exports/Bookeeping.ai/Journal of FMR - 2026-08-31.csv	2024-01-27 to 2026-08-28	12	458	Personal sheet — card spend by category	Statements available on request
Chase …0943 — PAR individual checking	Patricia	🗄 Sources/🏦 Bank accounts/Chase PAR/Chase0943_AggregateTransactions09-2024-2025.csv and 09-2025-2026.csv	Sep 2024 to Sep 2026 (two exports) + monthly PDF statements Jan 2025 – Aug 2026	12	201	Personal sheet	Full year — statements on file
Chase …3863 — PAR savings	Patricia	🗄 Sources/🏦 Bank accounts/Chase PAR/Chase3863_PAT sav_… (both files)	Sep 2024 to Sep 2026 (two exports) + monthly PDF statements Jan 2025 – Aug 2026	12	24	Personal sheet	Full year — statements on file
City National …6465 — joint checking	Fred & Patricia	🗄 Sources/🏦 Bank accounts/CNB/CNB_6465_2025_03 … _12.pdf (🛠 System/Extracts/cnb.json)	12 Mar 2025 (opened) to 26 Aug 2026 (closed)	10	58	Personal sheet	Opened 12 Mar 2025 — no earlier activity exists
Chase …9890 — Michael A. Reinstein	MAR (not a filer here)	🗄 Sources/🏦 Bank accounts/Chase PAR/Chase9890_… (both files) + monthly statements	Sep 2024 to Sep 2026	—	—	Transfers to the family only	Michael's own account; used only to trace support received — not sent to the preparers
Chase …8501 and …8181 — Patricia	Patricia	—	—	—	—	1099-INT on the preparers' list	No tax documents: Chase issued no 2025 forms for any of the Chase accounts (confirmed by Fred, 22 Sep 2026) — interest was under $10
Arvest …2424 / …8973 — Small Business Club Checking, "Reinhoff Enterprizes" (Arkansas property)	Reinstein Living Trust with the Paseo Family Trust	🗄 Sources/🏠 Real estate/Arkansas/ — 12 monthly statements 2025 and the bookeeping.ai journal export	Jan–Dec 2025 (full year)	12	98	Arkansas sheet and section	Complete — classification proposed for 13 lines (Melody Kulp payments, cheque 1672)
Citizens Bank loan …9202 — 113 W Central Ave	Reinstein Living Trust	🗄 Sources/🏠 Real estate/Arkansas/Citizens Bank Loan Activity Statement.pdf	Jan 2025 – Sep 2026, every payment split principal / interest	12	12	Arkansas section; PFS	Complete — 2025 interest $27,446.24; Form 1098 still to come
REMS — Long Beach owner statements	Reinstein Enterprises LP	🗄 Sources/🏠 Real estate/Long Beach/ — REMS 2024, REMS - 2025-2026 cash flows (2025), REMS 2026 Cash Flow; REMS 2025 1099s	Jan–Dec 2025 (full year)	12	—	Reinstein Enterprises sheet; Forms 4 and 5 for Axos	Complete
UBS — 2025 tax forms	Fred, Patricia, Reinstein Living Trust	🗄 Sources/📈 Investments/UBS/ (four PDFs)	Calendar 2025	—	—	Forms received; Personal sheet	Complete — 1099-R ×2, consolidated 1099 (NE 18022), credit-line 1099 (5V I7534)
Social Security — SSA-1099s	Fred, Patricia	🗄 Sources/👤 Personal/Social Security/Social Security.pdf	Calendar 2025	—	—	Forms received; Personal sheet	Complete
MassMutual — policy verification	Patricia	🗄 Sources/🛡 Insurance/Life insurance/Mass Mutual/8755423_PolicyVerification.pdf	As of 18 Sep 2026	—	—	Personal balance sheet	Premiums paid in 2025: NEEDED (paying account not identified)
New York Life — Key Policy Information, loan history	Fred	🗄 Sources/🛡 Insurance/Life insurance/NY Life/	8 Oct 2025; Feb 2026	—	—	Personal balance sheet	Interest capitalised, not paid — no deduction
Mortgage statements — MidFirst, Axos, Newrez	Riverstone / LP / Fred	🗄 Sources/💸 Loans/	Jun–Aug 2026 statements	—	—	Balances only	NEEDED — Forms 1098 for 2025 interest
Cheque register — Chase …0943	Patricia	FMR Master Budget.xlsx, Cheque Register tab (images in Bank Accounts/Chase PAR)	2024–2026	12	104	Personal sheet — charity, household employee	Every 2025 cheque imaged
2024 returns — full package and signature pages	All filers	🗄 Sources/📑 Tax returns/2024 Tax Return Package (pw?)/ (11 returns) and the signature pages	Tax year 2024	—	—	Entities sheet (EINs, 2024 results, depreciation)	Complete — password received 22 Sep 2026

Entities

Entity	EIN	SOS entity no.	Return	2024 result (signature pages)	2025 activity seen in the bank feed	2025 return status
Fred M. & Patricia A. Reinstein	— (SSNs not recorded here)	—	1040 · CA 540 · AR1000	Federal AGI $19,734; total tax $0; Schedule E lists only 113 W Central Ave (rents $132,489, expenses $81,016) — the Arizona rental is not on the 2024 return; California AGI $11,080; Arkansas income $26,224	Chase …0943, …3863; City National …6465 — see Personal sheet	NEEDED — due 15 Oct 2026 on extension
Riverstone LLC	46-1519144	201303210014	1065 · CA 568 (files as an events business)	Ordinary loss −$68,299	See the sheet "Riverstone LLC" in this workbook	NEEDED — extended date 15 Sep 2026 has passed
Reinstein Enterprises LP	95-4422750	199311100022	1065 · CA 565	Ordinary loss −$24,605; net rental real estate income +$10,735	See the sheet "Reinstein Enterprises LP" in this workbook	NEEDED — extended date 15 Sep 2026 has passed
Poof LLC	95-4842788	200101710025	1065 · CA 568	Receipts $30,909; total income $15,369; ordinary loss −$10,661	See the sheet "Poof LLC" in this workbook	NEEDED — extended date 15 Sep 2026 has passed
Odin International LLC — checking	95-4589631	199620710031	1065 · CA 568 (payroll)	Ordinary loss −$3,103	See the sheet "Odin International LLC — checki" in this workbook	NEEDED — extended date 15 Sep 2026 has passed
Nucleus Core LLC	84-4067994	NEEDED	1120-S · CA 100S	Receipts $8,960; total income $8,232; ordinary loss −$7,424	See the sheet "Nucleus Core LLC" in this workbook	NEEDED — extended date 15 Sep 2026 has passed
Global Products and Services Corp	26-4044109	NEEDED	1120-S · CA 100S	Ordinary loss −$2,968	See the sheet "Global Products and Services Co" in this workbook	NEEDED — extended date 15 Sep 2026 has passed
Stanson Marketing Inc	95-4416786	NEEDED	1120-S · CA 100S	Total income −$246; ordinary loss −$1,864	No bank account seen	NEEDED — extended date 15 Sep 2026 has passed
Turbowash Corporation	26-3834107	NEEDED	1120 · CA 100	Total tax $0; CA total income −$18	No bank account seen	NEEDED — due 15 Oct 2026
FARR Laboratories LLC	95-4748542	NEEDED	1065 · CA 568	No income	No bank account seen	NEEDED — extended date 15 Sep 2026 has passed

Riverstone LLC

Riverstone LLC — EIN 46-1519144 — return 1065 · CA 568 (files as an events business) — bank account "Chase Riverstone-1667" — calendar 2025, cash basis
MONEY IN — income and deposits (excluding transfers)	Transactions	Amount
Insurance	5	9,208.52
Interest Income	1	6400
Total	6	15,608.52
MONEY OUT — expenses (excluding transfers and card payments)	Transactions	Amount
Fred's Credit Card Bill	13	-115,008.17
Mortgage Payment	16	-85,901.41
Insurance	3	-24485
Car Loan Payment	7	-21,803.69
La County Property Tax	1	-20,029.23
Property Manager Joe Wilson	3	-17,079.57
General Services	2	-9000
Rent and Utilities	8	-4,023.99
Ak Automotive Expense	3	-3,952.88
Professional Services	2	-2,572.08
Loan Payment	4	-2,398.52
Pet Medical	11	-1,789.23
Bank Fees	19	-374
Automotive Expenses	12	-119.88
Total	104	-308,537.65
TRANSFERS IN — from family accounts, Michael, other entities	Transactions	Amount
Transfer in	31	682,000.35
Total	31	682,000.35
TRANSFERS OUT — to family accounts, card payments, other entities	Transactions	Amount
Transfer Out	72	-362,437.85
Credit Card Payment	6	-33,136.90
Total	78	-395,574.75
Net movement in the account for 2025		-6,503.53
LARGEST PAYEES 2025	Transactions	Amount
Online Transfer	30	-230,638.50
American Express	13	-115,008.17
1cb Loans	9	-51,238.71
Patricia Reinstein	9	-36000
ORIG CO	10	-35,818.40
Citibank	6	-33,136.90
New York Life	2	-24020
Baltazar Chavez	12	-22175
Tesla Finance Ll	7	-21,803.69
La Co	1	-20,029.23
PATRICIA REINSTEIN BEVERLY HIL	4	-19500
CHECK #	3	-17,079.57
FRED M REINSTEIN BEVERLY HILLS	2	-15000
REINHOFF ENTERPRISES BEVERLY H	1	-10000
Fredreinsteincnb	2	-10000
Fred Reinstein CNB	2	-9000
Basic Online	1	-6400
Arrowhead	6	-6324
Patriciareinstein	1	-4000
Chase Bank	3	-3,952.88
Raynor Enterprises LLC	2	-2,572.08
Calvo	2	-2400
POOFLLCCNB	1	-2000
Trupanion	11	-1,789.23
So Cal Gas	3	-1,622.01
Shellpoint Mortgage Servicing	1	-1,242.82
Hudson Insur	1	-465
Socalgas	4	-401.98
ONLINE DOMESTIC	7	-175
MONTHLY SERVICE	10	-150
Tesla Motors	12	-119.88
OVERDRAFT FEE	1	-34
DOMESTIC INCOMING	1	-15
Venmo	2	-0.35
Total	182	-704,112.40
RECLASSIFY
"Fred's credit card bill" $115,008 and the Tesla payments $21,804 are personal: member draws, not expenses. Riverstone's own costs are the MidFirst mortgage, property tax (two parcels), insurance, gardener and house repairs.
Michael's email says Riverstone is moving to a single-member LLC return prepared by PwC — confirm who the member is.

Reinstein Enterprises LP

Reinstein Enterprises LP — EIN 95-4422750 — return 1065 · CA 565 — bank account "Chase BUS COMPLETE CHK" — calendar 2025, cash basis
MONEY IN — income and deposits (excluding transfers)	Transactions	Amount
Rental Income	35	154,009.62
Deposit	1	10000
Total	36	164,009.62
MONEY OUT — expenses (excluding transfers and card payments)	Transactions	Amount
Mortgage Payment	21	-133,446.83
Home Office Improvement	1	-28650
Fred's Credit Card Bill	2	-11,712.30
Professional Services	2	-10000
General Services	14	-6,659.35
Bank Fees	15	-275
Total	55	-190,743.48
TRANSFERS IN — from family accounts, Michael, other entities	Transactions	Amount
Transfer in	21	349,392.71
Total	21	349,392.71
TRANSFERS OUT — to family accounts, card payments, other entities	Transactions	Amount
Transfer Out	19	-261,069.76
Credit Card Payment	9	-67,312.27
Total	28	-328,382.03
Net movement in the account for 2025		-5,723.18
LARGEST PAYEES 2025	Transactions	Amount
KOZBERG AND BODELL LLP LOS ANG	3	-150000
ORIG CO	12	-119,418.20
Apple Card	9	-67,312.27
Alberto Sosa	3	-54600
Online Transfer	7	-44700
JJ ARRIAGA CONSTRUCTION INC CO	1	-28650
Shellpoint Mortgage Servicing	9	-14,028.63
American Express	2	-11,712.30
JJArriaga Construction	2	-10000
TESLA FINANCE LLC SAN FRANCISC	1	-8,319.76
Fred Reinstein CNB	1	-5000
Baltazar Chavez	5	-3450
ATG Pay	13	-1,659.35
MONTHLY SERVICE	10	-150
ONLINE DOMESTIC	5	-125
Total	83	-519,125.51
RECLASSIFY
"Home office improvement $28,650" is a wire to JJ Arriaga Construction Inc on 30 Oct 2025 — the Apartment 1 renovation (with the $10,000 paid earlier: $38,650 in total). Capital improvement, not an expense. The $8,319.76 wire to Tesla Finance LLC on 11 Nov 2025 (vehicle order RN118249676) is personal: book as a partner draw.
The $10,000 "DEPOSIT ID 79976" of 22 Jan 2025 is Arvest cheque 1672 from the Arkansas account (Reinstein Living Trust) — an owner transfer in, not income.
$150,000 wired to Kozberg & Bodell LLP ($50,000 on 15 Apr, $60,000 on 24 Nov and $40,000 on 25 Nov 2025) is legal fees for the FARR Laboratories LLC lawsuit, paid by the LP on FARR's behalf (confirmed by Fred, 22 Sep 2026). Book as an advance to FARR or a partner draw, not an LP expense; the CPA decides where the fees are deductible.
Rental income in the bank ($154,010) is REMS owner draws, not gross rent. Use the REMS statements: 2025 rent and other income $249,016, REMS-paid expenses $102,076, net operating income $146,940. Roof (Alberto Sosa $54,600) and the Apartment 1 renovation are capital.

Poof LLC

Poof LLC — EIN 95-4842788 — return 1065 · CA 568 — bank account "Chase-POOF CHECK3567" — calendar 2025, cash basis
MONEY IN — income and deposits (excluding transfers)	Transactions	Amount
Income	2	131,966.76
Interest Income	2	90000
Deposit	1	25000
Loan Payment	1	283.50
Total	6	247,250.26
MONEY OUT — expenses (excluding transfers and card payments)	Transactions	Amount
Professional Services	11	-41905
Fred's Credit Card Bill	3	-25,370.59
Mortgage Payment	1	-5000
Cash on Hand	5	-2200
Property Manager Joe Wilson	2	-1,599.46
Software Subscriptions	21	-1,192.45
Loan Payment	1	-355.35
Bank Fees	13	-224
Ak Automotive Expense	2	-206
General Merchandise	4	-197.12
General Services	1	-4
Total	64	-78,253.97
TRANSFERS IN — from family accounts, Michael, other entities	Transactions	Amount
Transfer in	10	95,992.71
Total	10	95,992.71
TRANSFERS OUT — to family accounts, card payments, other entities	Transactions	Amount
Transfer Out	27	-254,090.86
Credit Card Payment	14	-12,239.89
Total	41	-266,330.75
Net movement in the account for 2025		-1,341.75
LARGEST PAYEES 2025	Transactions	Amount
Online Transfer	21	-111725
Myerssonshiwaysafetyinc	2	-85976
American Express	3	-25,370.59
Myers Sons Hi Way Safety Inc	1	-25000
POOF LLC BEVERLY HILLS CA 9021	1	-25000
Patricia Reinstein	1	-25000
Raynor Enterprises LLC	9	-16805
Citibank	2	-10,790.89
ORIG CO	2	-5,355.35
Patriciareinstein	1	-5000
ATM WITHDRAWAL	5	-2200
CHECK #	2	-1,599.46
Capital One	12	-1449
COAL-03Jul25-696	1	-1,389.86
Shopify	21	-1,192.45
Chase Bank	2	-206
Pay Pal	3	-196.12
MONTHLY SERVICE	9	-135
Legal Processing	1	-100
OVERDRAFT FEE	1	-34
DOMESTIC INCOMING	2	-30
ONLINE DOMESTIC	1	-25
STOP PAYMENT	1	-4
Beverly Center	1	-1
Total	105	-344,584.72
RECLASSIFY
Real 2025 sale: $131,915.16 received from Crossland Construction on 3 Aug 2025 against $110,976 paid to Myers Sons Hi Way Safety Inc (two payments of $25,000 in June and $60,976 on 3 Aug). Report as sales and cost of goods; gross margin about $20,939. Invoices needed.
$90,000 labelled "Interest income" is two wires from The Reinstein Living Trust at UBS ($50,000 on 30 Oct and $40,000 on 23 Nov 2025): a member contribution or loan, not income.

Odin International LLC — checki

Odin International LLC — checking — EIN 95-4589631 — return 1065 · CA 568 (payroll) — bank account "Chase-Odin Checking 5056" — calendar 2025, cash basis
MONEY IN — income and deposits (excluding transfers)	Transactions	Amount
Total	0	0
MONEY OUT — expenses (excluding transfers and card payments)	Transactions	Amount
Bank Fees	11	-165
Total	11	-165
TRANSFERS IN — from family accounts, Michael, other entities	Transactions	Amount
Transfer in	2	250
Total	2	250
TRANSFERS OUT — to family accounts, card payments, other entities	Transactions	Amount
Total	0	0
Net movement in the account for 2025		85
LARGEST PAYEES 2025	Transactions	Amount
MONTHLY SERVICE	11	-165
Total	11	-165

Odin International LLC — payrol

Odin International LLC — payroll — EIN 95-4589631 — return (same return) — bank account "Chase-Odin Payroll 1092" — calendar 2025, cash basis
MONEY IN — income and deposits (excluding transfers)	Transactions	Amount
Total	0	0
MONEY OUT — expenses (excluding transfers and card payments)	Transactions	Amount
Wages	13	-1,040.49
Bank Fees	11	-165
Total	24	-1,205.49
TRANSFERS IN — from family accounts, Michael, other entities	Transactions	Amount
Transfer in	1	1000
Total	1	1000
TRANSFERS OUT — to family accounts, card payments, other entities	Transactions	Amount
Total	0	0
Net movement in the account for 2025		-205.49
LARGEST PAYEES 2025	Transactions	Amount
Paychex	13	-1,040.49
MONTHLY SERVICE	11	-165
Total	24	-1,205.49

Nucleus Core LLC

Nucleus Core LLC — EIN 84-4067994 — return 1120-S · CA 100S — bank account "Chase-Nucleus Core" — calendar 2025, cash basis
MONEY IN — income and deposits (excluding transfers)	Transactions	Amount
Income	21	3,102.42
Rental Income	2	252.90
Total	23	3,355.32
MONEY OUT — expenses (excluding transfers and card payments)	Transactions	Amount
Fred's Credit Card Bill	16	-2,658.10
Software Subscriptions	6	-597.85
Bank Fees	10	-130
General Services	1	-4
Total	33	-3,389.95
TRANSFERS IN — from family accounts, Michael, other entities	Transactions	Amount
Transfer in	8	12050
Total	8	12050
TRANSFERS OUT — to family accounts, card payments, other entities	Transactions	Amount
Transfer Out	9	-12,504.63
Total	9	-12,504.63
Net movement in the account for 2025		-489.26
LARGEST PAYEES 2025	Transactions	Amount
Online Transfer	7	-11100
American Express	16	-2,658.10
FOREIGN CUR BUS ACCT BK 1 COLU	2	-1,404.63
Shopify	6	-597.85
MONTHLY SERVICE	8	-120
ONLINE FX	2	-10
STOP PAYMENT	1	-4
Total	42	-15,894.58

Global Products and Services Co

Global Products and Services Corp — EIN 26-4044109 — return 1120-S · CA 100S — bank account "Chase-Global 2227" — calendar 2025, cash basis
MONEY IN — income and deposits (excluding transfers)	Transactions	Amount
Total	0	0
MONEY OUT — expenses (excluding transfers and card payments)	Transactions	Amount
Bank Fees	11	-165
Total	11	-165
TRANSFERS IN — from family accounts, Michael, other entities	Transactions	Amount
Transfer in	5	205
Total	5	205
TRANSFERS OUT — to family accounts, card payments, other entities	Transactions	Amount
Total	0	0
Net movement in the account for 2025		40
LARGEST PAYEES 2025	Transactions	Amount
MONTHLY SERVICE	11	-165
Total	11	-165

Personal — Fred & Patricia

FRED M. & PATRICIA A. REINSTEIN — 2025 personal accounts, cash basis. Entity accounts are on their own sheets; card spend below is from the Amex Centurion and Costco Citi feeds.
INCOME ITEMS FOR THE 1040	Detail	Amount
Social Security — net benefits (SSA-1099s)	Fred $37,056 · Patricia $19,872	56928
IRA distributions (UBS 1099-R)	Fred $57,866.99 (NE 29653) · Patricia $415.75 (NE 39993)	58,282.74
Dividends and interest (UBS NE 18022, trust)	ordinary $638.18 (qualified $334.25) · interest $0.39	638.57
Rental — Long Beach (via the LP, K-1)	see Reinstein Enterprises sheet and REMS statements
Rental — Arizona, 28 W Calle Priscal	rent about $1,387.75/mo via Caldwell — NEEDED owner statements
Rental — Arkansas, 113 W Central Ave (trust)	NEEDED — 2025 rent and expenses
Margin / credit-line interest paid (UBS 5V I7534)	$10,393.38 — investment interest, deductibility per CPA	-10,393.38
POSSIBLE DEDUCTIONS	Detail	Amount
Charitable — cheques: Friends of Robinson Gardens	5 cheques — receipts NEEDED	3350
Charitable — cheques: Cedars Sinai	1 cheques — receipts NEEDED	1500
Charitable — cheques: Beverly Hills Garden Club	2 cheques — receipts NEEDED	700
QUESTION — household employee AH (cheques)	37 cheques in 2025 — is Schedule H / a W-2 required, and EDD registration? For the CPA to decide	16650
Arizona rental — 28 W Calle Priscal (Schedule E): 2025 rent $18,300, Caldwell management and maintenance $2,026, net $16,274 per the Caldwell cash-flow statement; bought 1 Feb 2005 for $169,370 (depreciation basis)	Caldwell 2025 cash flow, 1099-MISC and lease renewal in the Arizona folder of this package	16,273.88
Mortgage interest — MidFirst (Benedict, in FMR & PAR's names) about $41,000; Newrez (Arizona) about $4,900	NEEDED — Forms 1098 (see Forms received for where to get them)
Property tax — Benedict (paid by Riverstone) $40,058; Arizona via escrow	CPA to decide who deducts (Riverstone or personal)
Medical — see card categories below (Brousseau MD concierge, pharmacy, dental)	from the Amex and Costco feeds
CARD SPEND 2025 BY CATEGORY — Amex Centurion + Costco Citi (for medical, charity and business items)	Transactions	Amount
General Merchandise	437	-57,973.54
Tax Paid	4	-32,114.51
Food and Drink	99	-23,466.88
General Services	34	-19,875.72
Medical	38	-16,770.32
La County Property Tax	2	-14,926.28
Insurance	18	-14,254.11
Repairs and Maintenance	10	-8,138.83
Entertainment	39	-5,980.31
Groceries	47	-5,258.51
Bank Fees	35	-5,247.38
Personal Expense	31	-5,122.36
Rent and Utilities	4	-4,474.49
Telephone and Communications	28	-3,740.47
Donations	16	-3,380.95
Computer and Internet Expenses	27	-2,964.92
Furniture	13	-2,665.29
Software Subscriptions	121	-2646
Pet Supplies	12	-2,581.20
Government Misc	3	-2,525.11
Accounting Fees	45	-2082
Transportation	48	-1,710.70
Gifts	2	-1,202.40
Rental Cars	1	-1,150.56
Security	2	-1130
Postage and Shipping	13	-1,000.96
Professional Services	18	-919.12
Home Office Improvement	3	-852.59
Office Supplies	9	-845.80
Personal Care	7	-811.01
Total	1197	-249,902.09
CHASE …0943 — PAR individual checking: money in by source	Transactions	Amount
RIVERSTONE, LLC. ACH Pmt	10	40000
POOF, LLC ACH Pmt	2	30000
BOOK TRANSFER CREDIT B/O: RIVERSTONE, LL	4	19500
SSA TREAS 310 XXSOC SEC	12	17652
Online Transfer from SAV ...3863	3	9500
FEDWIRE CREDIT VIA: CITY NATIONAL BANK/1	1	5000
DEPOSIT TRAN DATE:20251002 POSTING DATE:	1	1228
FEE REVERSAL	1	35
CA1 Refund of MONTHLY SERVICE FEE charge	1	35
INTEREST PAYMENT TRAN DATE:20251031 POST	1	0.08
INTEREST PAYMENT TRAN DATE:20251231 POST	1	0.07
INTEREST PAYMENT TRAN DATE:20250930 POST	1	0.06
INTEREST PAYMENT TRAN DATE:20250630 POST	1	0.05
INTEREST PAYMENT TRAN DATE:20250530 POST	1	0.05
INTEREST PAYMENT TRAN DATE:20250430 POST	1	0.05
INTEREST PAYMENT TRAN DATE:20250228 POST	1	0.05
INTEREST PAYMENT TRAN DATE:20250731 POST	1	0.04
INTEREST PAYMENT TRAN DATE:20250331 POST	1	0.04
INTEREST PAYMENT TRAN DATE:20250131 POST	1	0.04
INTEREST PAYMENT TRAN DATE:20251128 POST	1	0.04
INTEREST PAYMENT TRAN DATE:20250829 POST	1	0.02
Total	47	122,950.59
CHASE …0943 — money out by payee	Transactions	Amount
Online Transfer to SAV ...3863	7	-44000
CHECK TRAN DATE:20251103 POSTING DATE:20	3	-7100
CHECK TRAN DATE:20250127 POSTING DATE:20	3	-3900
CHECK TRAN DATE:20251110 POSTING DATE:20	3	-3550
Zelle payment to Cheryl Parson	6	-3300
CHECK TRAN DATE:20250728 POSTING DATE:20	4	-3235
CHECK TRAN DATE:20251022 POSTING DATE:20	2	-3150
CHECK TRAN DATE:20251226 POSTING DATE:20	5	-2823
CHECK TRAN DATE:20250916 POSTING DATE:20	2	-2,179.82
00061810229245 WILSHIRE BLVD BEVERLY HIL	1	-2000
CHECK TRAN DATE:20250617 POSTING DATE:20	2	-1920
CHECK TRAN DATE:20250808 POSTING DATE:20	3	-1850
00373907099245 WILSHIRE BLVD BEVERLY HIL	1	-1600
CHECK TRAN DATE:20250514 POSTING DATE:20	1	-1500
CHECK TRAN DATE:20250331 POSTING DATE:20	3	-1350
CHECK TRAN DATE:20251010 POSTING DATE:20	2	-1300
CHECK TRAN DATE:20250812 POSTING DATE:20	2	-1250
Zelle payment to Leslie Kavanaugh JPM99b	1	-1228
Zelle payment to Eduardo Martinez	1	-1165
CHECK TRAN DATE:20250416 POSTING DATE:20	1	-1050
Zelle payment to Ashley Haran JPM99bfugh	1	-1000
00933404059245 WILSHIRE BLVD BEVERLY HIL	1	-1000
00300003129245 WILSHIRE BLVD BEVERLY HIL	1	-1000
CHECK TRAN DATE:20251219 POSTING DATE:20	1	-1000
CHECK TRAN DATE:20251112 POSTING DATE:20	2	-990
CHECK TRAN DATE:20250905 POSTING DATE:20	2	-940
CHECK TRAN DATE:20250425 POSTING DATE:20	2	-900
CHECK TRAN DATE:20250411 POSTING DATE:20	2	-900
CHECK TRAN DATE:20250303 POSTING DATE:20	2	-900
CHECK TRAN DATE:20251121 POSTING DATE:20	2	-900
Total	154	-122,143.12
CHASE …3863 — PAR savings	Transactions	Amount
Online Transfer from CHK ...0943	7	44000
WITHDRAWAL TRAN DATE:20250625 POSTING DA	1	-25000
Online Transfer to CHK ...0943	3	-9500
WITHDRAWAL TRAN DATE:20251223 POSTING DA	1	-1000
INTEREST PAYMENT TRAN DATE:20251231 POST	1	2.18
INTEREST PAYMENT TRAN DATE:20250930 POST	1	2.17
INTEREST PAYMENT TRAN DATE:20251031 POST	1	2.10
INTEREST PAYMENT TRAN DATE:20250630 POST	1	2.01
INTEREST PAYMENT TRAN DATE:20250530 POST	1	1.97
INTEREST PAYMENT TRAN DATE:20250331 POST	1	1.96
INTEREST PAYMENT TRAN DATE:20250430 POST	1	1.91
INTEREST PAYMENT TRAN DATE:20250131 POST	1	1.91
INTEREST PAYMENT TRAN DATE:20250829 POST	1	1.90
INTEREST PAYMENT TRAN DATE:20251128 POST	1	1.90
INTEREST PAYMENT TRAN DATE:20250228 POST	1	1.70
INTEREST PAYMENT TRAN DATE:20250731 POST	1	1.68
Total	24	8,523.39
CITY NATIONAL …6465 — joint checking (Mar–Dec 2025)	Transactions	Amount
RIVERSTONE, LLC. ACH PMT	4	19000
Account Transfer Cr. FR ACC	1	10000
CITI AUTOPAY PAYMENT	2	-8,021.56
TRANSFER TO DEPOSIT ACCOUNT	2	-7500
Deposit	2	7,082.47
Return Item CITI AUTOPAY PAYMENT	1	6,063.80
AXOS BANK LOAN PYMT	1	-5000
Online Wire Out-Dom	1	-5000
REINSTEIN ENTERP ACH PMT RETURN LOAN 6.1	1	5000
VEG SANTA MONICA 142 45384	2	-4,996.42
THE RUG WAREHOUSE LOS ANGEL	2	-4500
Cheque 1001	1	-2500
400 NORTH ROXBURY DRIVE BEVERLY H	9	-2200
Card NEIMAN MARCUS 01 9 700 WIBEVERLY H	2	-2,107.21
U.S. BANK N.A. PAYMENT	3	-2,060.70
MERCHANT REFUND TERMINAL	3	1,872.49
Cheque 1002	1	-1,301.16
CITI CARD ONLINE PAYMENT	2	-1,287.98
SP OLIVE ATELIERS 131 08530	1	-906.50
POS Refund POS DEPOSIT TERMINAL	1	362.18
Card WOLFORD BEVERLY CE NTER LOS ANGEL	1	-336.10
Steve Madden LOS ANGEL	1	-188.69
ZARA USA 11857 LOS ANGEL	1	-142.46
Card LEONARD S CLEANERS WEST HOLL	1	-35
Card SEES CANDY 3001 LOS ANGEL	1	-23.50
MONTHLY MAINT	1	-20
B STE BAS OUT-DOM	1	-15
JPMORGAN CHASE ACCTVERIFY	3	0
CITI CARD TRIAL ACCTVERIFY	6	0
Total	58	1,238.66

Forms received 2025

Form	Payer / account	Recipient	Amount	On file?	File	Sources
1099-R	UBS IRA NE 29653	Fred M. Reinstein	$57,866.99	Yes	🗄 Sources/📈 Investments/UBS/NE 29653 Fred IRA 1099R.pdf
1099-R	UBS IRA NE 39993	Patricia A. Reinstein	$415.75	Yes	🗄 Sources/📈 Investments/UBS/NE 39993 Patricia IRA 1099R.pdf
1099-DIV / INT	UBS NE 18022 — The Reinstein Living Trust	Fred Reinstein	dividends $638.18 (qualified $334.25); interest $0.39; fees $175	Yes	🗄 Sources/📈 Investments/UBS/NE 18022 Reinstein Trust 1099.pdf
1099 (credit line)	UBS 5V I7534 — The Reinstein Living Trust	Fred Reinstein	no income; margin interest paid $10,393.38	Yes	🗄 Sources/📈 Investments/UBS/Tax Forms for 2025.pdf
SSA-1099	Social Security Administration	FMR and PAR	net benefits $37,056 and $19,872	Yes	🗄 Sources/👤 Personal/Social Security/Social Security.pdf
1099-INT	City National …6465	FMR & PAR	none issued — interest under $10	n/a	🗄 Sources/🏦 Bank accounts/CNB/
1099-INT	Chase — all accounts (…0943, …3863, …8501, …8181)	Fred and Patricia	None issued for 2025 — Chase tax documents checked 22 Sep 2026; interest under $10	n/a
1098	MidFirst — Benedict	FMR & PAR	NEEDED — about $41,000 (interest is $3,414.64 a month on the Jul 2026 statement)	No		MidFirst online banking → Documents → Tax forms (issued late January); or ask Jana Kohl at MidFirst. Riverstone paid the loan, but the 1098 is in Fred and Patricia's names
1098	Axos — Long Beach	Reinstein Enterprises LP	NEEDED — about $115,000 (interest is $9,582.05 a month on the 2026 statement)	No		Axos Bank commercial loan portal → statements and tax documents; REMS also lists the mortgage payments it made in its 2025 year-end statement
1098	Newrez — Arizona	FMR	NEEDED — about $4,900 (interest is $390.29 a month at 6.5%)	No		Newrez online account → Documents → Year-end statement (Form 1098, escrow tax paid is shown on the same form)
1099-MISC (rents)	REMS Inc	Reinstein Enterprises LP	$248,409.43 — rents 2025 (Raymond $154,876.85 + Anaheim $93,532.58; three 1099 PDFs)	Yes	🗄 Sources/🏠 Real estate/Long Beach/REMS 2025 1099s/1099s (3).pdf	On file 23 Sep 2026 — copies in 2 Entities (Crojeda)/REMS statements and 1099s
1099-MISC (rents)	Caldwell Property Management — Arizona	FMR & PAR	$18,300 — rents 2025 (12 × $1,525)	Yes	🗄 Sources/🏠 Real estate/Arizona/Owner_1099_2025_05-022_ 28 W Calle Priscal.pdf	On file 23 Sep 2026 with the 2025 cash-flow statement (expenses $2,026, net $16,274), the December statement and the lease renewal (James H. Peterson, to 30 Nov 2026)
Schedule K-1	each partnership and S-corporation	FMR / PAR	produced with each entity return	No		Comes from the preparers once the entity returns are done — nothing to collect
Form 5498 values	UBS IRAs	FMR, PAR	$1,115,271.07 and $7,507.25 at 31 Dec 2025	Yes	🗄 Sources/📈 Investments/UBS/Tax Forms for 2025.pdf

1099s to file

Payer (entity, EIN)	Payee	2025 paid (not by card)	2026 to date	Form	W-9 on file?	Note
Reinstein Enterprises LP, 95-4422750	Alberto Sosa — roof	54600	0	1099-NEC 2025 (late)	NEEDED	Three payments from BUS COMPLETE …0042. Capital improvement — add to basis.
Reinstein Enterprises LP, 95-4422750	JJ Arriaga Construction — Apartment 1	38650	0	1099-NEC 2025 unless incorporated	NEEDED	W-9 shows whether it is a corporation (exempt)
Reinstein Enterprises LP, 95-4422750	Baltazar Chavez — Long Beach maintenance	3450	2025	1099-NEC 2025 and 2026	NEEDED
Reinstein Enterprises LP, 95-4422750	Oscar Avila — Long Beach contractor	0	21275	1099-NEC 2026	NEEDED	Paid from Poof ($17,825) and the LP ($3,450): the entity that deducts the cost files — the LP
Poof LLC, 95-4842788	Raynor Enterprises LLC — bookkeeping (Jackie)	16805	7687	1099-NEC 2025 and 2026 unless taxed as a corporation	NEEDED	Riverstone paid a further $2,572 in 2025
Poof LLC, 95-4842788	Myers Sons Hi Way Safety Inc	110976	0	None — corporation	n/a	Cost of the Crossland sale
Riverstone LLC, 46-1519144	Baltazar Chavez — gardener, Benedict	22175	23336	CPA to decide	NEEDED	No 1099 if the residence is not a trade or business
FMR & PAR (household)	AH — housekeeper	16650	12150	QUESTION — Schedule H and Form W-2 rather than a 1099?	n/a	Question for the CPA: household employee above the annual threshold?
2025 Forms 1099-NEC were due 31 Jan 2026 — file late now (penalty about $60–330 per form depending on delay). Threshold $600 for 2025, $2,000 for 2026. Card, PayPal and corporation payments are excluded.