Legal Entity Map

RJ Business Solutions · P0 Foundation

Who owns what. Who signs what.

The structural blueprint that must exist on paper before a single site launches, a single client signs, or a single dollar flows. Every arrow needs a signed intercompany agreement — no handshake deals inside a family of brands.

⚠ This document is a template — not legal advice. All entity structures, ownership decisions, tax elections, and intercompany agreements must be reviewed and executed by qualified counsel and a CPA before adoption. Nothing here should be treated as final until entity formation and formal opinions are on file.

1 · Ownership Tree

Draft · pending counsel

00 · Parent

RJ Business Solutions

Holdings / Management · TBD entity type

OwnerRick Jefferson

Formation—

EIN—

01 · Operator

RJ Contracting Systems

Federal consulting · LLC recommended

SignerRick Jefferson

SAM UEI—

InsE&O + GL

02 · Nonprofit

RJ Housing Initiative

501(c)(3) · Separate governance required

BoardMin 3 independent

IRS letter—

InsD&O + GL

03 · Operator

RJ Capital Ready

Credit/funding · LLC · state bonds by lane

SignerRick Jefferson

AttorneyRequired

InsProf Liability

04 · Software IP

RJ Business Solutions MortgageOS

Wholly owned by MOG · DE C-Corp option

IPAssigned to entity

CounselMortgage-specific

InsCyber + E&O

05 · Software IP

RJ GrowthOS

Wholly owned by MOG

IPAssigned

SignerRick Jefferson

InsCyber + E&O

06 · Operator

RJ Business Solutions Freight Systems

Transportation LLC · USDOT + MC required

SignerRick Jefferson

USDOT—

InsBI/PD + Cargo

07 · Operator

RJ FleetWorks

Repair · LLC · Garage liability required

SignerRick Jefferson

Facility—

InsGarage + WC

08 · Operator

RJ Business Solutions Early Learning Academy

Licensed childcare · Separate entity strongly recommended

LicenseChildcare

Provider #—

InsProf + GL + AL

09 · Software IP

RJ Business Solutions LearningOS

Wholly owned by MOG · COPPA review required

IPAssigned

CounselCOPPA / minors

InsCyber + E&O

2 · Authority Matrix

Per-entity permissions

Who can bind which entity to what. Fill this in as counsel confirms.

Entity	Sign Clients	Sign Vendors	Bank Signer	Employs Staff	Owns Software IP	Files Taxes
RJ Business SolutionsParent / Holdings	—	✓ (shared services)	Rick Jefferson	✓ (admin)	✓ (all)	Yes
RJ Contracting SystemsFederal consulting	✓	✓	Rick Jefferson	Contractors	—	Yes (own)
RJ Housing InitiativeNonprofit	✓ (grants)	✓	Board approved	Employees	—	Yes (990)
RJ Capital ReadyCredit / funding	✓ (regulated)	✓	Rick Jefferson	W-2 + 1099	—	Yes
RJ Business Solutions MortgageOSSoftware	✓ (SaaS)	✓	Rick Jefferson	Contractors	✓	Yes
RJ GrowthOSSoftware	✓ (SaaS)	✓	Rick Jefferson	Contractors	✓	Yes
RJ Business Solutions Freight SystemsTransportation	✓ (shippers/brokers)	✓ (drivers/factors)	Rick Jefferson	Drivers	—	Yes
RJ FleetWorksRepair	✓ (fleet + retail)	✓ (parts)	Rick Jefferson	Techs (W-2)	—	Yes
Early Learning AcademyChildcare	✓ (families)	✓	Rick Jefferson	Staff (W-2)	—	Yes
RJ Business Solutions LearningOSSoftware	✓ (SaaS)	✓	Rick Jefferson	Contractors	✓	Yes

3 · Intercompany Agreements

Required · pre-launch

Every value flowing between related entities needs a signed agreement so the IRS, auditors, and courts see clean lines.

Agreement · Type A

Management Services Agreement

MOG provides shared admin, brand, marketing, and back-office to each operator. Operator pays MOG a documented management fee.

MOG ↔ every operator

Agreement · Type B

IP License Agreement

MortgageOS / GrowthOS / LearningOS retain IP; other operators license the software under documented terms with defined fees.

Software IPCos ↔ operators

Agreement · Type C

Referral / Cross-Sell Agreement

Formal referral fees between operators (e.g., TCP → Capital Ready → MortgageOS). Documented percentages, disclosed to clients.

Operator ↔ operator

Agreement · Type D

Sublease / Facilities Agreement

Any shared physical space needs a documented sublease with fair-market rent so no entity subsidizes another off-books.

Space-owner ↔ occupying entities

Agreement · Type E

Employee/Contractor Assignment

Which entity actually employs each person, and how time gets allocated across entities they support (with proper W-2/1099).

Employer ↔ employee ↔ served entities

Agreement · Type F

Nonprofit Firewall

RJ Housing Initiative operates under strict independence — no private inurement, board-approved arms-length dealings only.

MHI ↔ all for-profit entities