Deal Intelligence Ontology

1# ═══════════════════════════════════════════════════════════════
2# rod-poc.onto — Desert Cab / EVON Acquisition Intelligence
3# Compiled from 219 VDR documents across 12 legal entities
4# Phase 1: 94 parsed | Phase 2: +15 recovered via file type detection, OCR, format conversion
5# ═══════════════════════════════════════════════════════════════
6
7@metadata
8  title:           "Desert Cab / EVON Deal Intelligence"
9  version:         "2.0.0"
10  domain:          "private_equity_due_diligence"
11  deal_name:       "Rod - Desert Cab / EVON Acquisition"
12  location:        "Las Vegas, Nevada"
13  entities_count:  12
14  document_count:  219
15  parsed_count:    109
16  findings_count:  28
17  compiled_from:   "VDR document inventory — full extraction sprint"
18  compiler:        "ontos v0.2.0"
19
20# ═══════════════════════════════════════════════════════════════
21# TAXONOMY — Entity type hierarchy
22# ═══════════════════════════════════════════════════════════════
23
24@taxonomy
25Entity:
26  LegalEntity:
27    - KaptynTechnology              # Parent / dispatch technology platform
28    - DesertCabInc                  # S Corp — primary revenue (EIN: 88-0228015)
29    - DCCabManagementLLC            # Management company (EIN: 87-2073491)
30    - MultiServiceLeasingInc        # Vehicle leasing (EIN: 88-0229699)
31    - BlueDesertLLC                 # Series LLC (EIN: 37-1923509)
32    - DesertOperationsSeries        # Series LLC — multi-year operations
33    - VirginValleySeries            # Series LLC — Mesquite/NV geographic ops
34    - EVON                          # EV charging infrastructure entity
35    - BX3LLC                        # Real estate / lease holding entity
36    - IOCharge                      # Charging station operations
37    - Balaban                       # Asset acquisition target (3 shareholders)
38    - NewCoIVSC                     # Proposed post-close holding structure
39
40  Person:
41    - GeorgeBalaban                 # 33.33% shareholder, 4675 Wynn Rd
42    - DanaBalaban                   # 33.33% shareholder, 4675 Wynn Rd
43    - BradBalaban                   # 33.33% shareholder, 4675 Wynn Rd
44    - CedricTillman                 # Tax preparer, Business Tax Solutions
45
46  Document:
47    FinancialDocument:
48      - TaxReturn                   # IRS filings (1120S, 1065, K-1s)
49      - ConsolidatedFinancial       # Company-prepared consolidated P&L/BS
50      - MonthlyStatement            # Monthly P&L, bank statements
51      - QualityOfEarnings           # Third-party QoE analysis
52      - FinancialModel              # Pro forma / DCF models
53      - CIM                         # Confidential Information Memorandum
54      - BudgetComparison            # Budget vs actual reports
55    LegalDocument:
56      - AssetPurchaseAgreement      # APA and amendments
57      - TermSheet                   # Deal term sheets
58      - Lease                       # Property lease agreements
59      - LeaseAmendment              # Lease modifications
60      - InsurancePolicy             # Commercial auto, property, liability
61      - FinancingAgreement          # CPACE, equipment financing
62      - NDA                         # Non-disclosure agreements
63      - Deed                        # Property deeds and titles
64      - GrantAgreement              # ERTEP and other grants
65    OperationalDocument:
66      - VehicleList                 # Fleet inventory spreadsheets
67      - AssetList                   # Fixed asset registers
68      - Blueprint                   # Engineering / site plans
69      - ProjectEstimate             # Construction / installation estimates
70      - UtilityAgreement            # NV Energy, utility interconnects
71      - ComplianceForm              # NTA certificates, permits
72      - ClaimsReport                # Insurance claims data
73    UnclassifiedScan                # Unclassified scanned documents
74    BankStatement                   # Meadows Bank monthly statements (30 actual)
75    ConstructionDrawing             # 92 scanned architectural/construction drawings
76
77  Asset:
78    Vehicle:
79      - TaxiVehicle                 # Licensed taxi fleet (Camry, Charger, etc.)
80      - ElectricVehicle             # EV fleet (Bolt, Mach-E, Ioniq 5)
81      - FleetVehicle                # Non-taxi fleet (Pacifica, RAV4)
82    RealEstate:
83      - OperatingFacility           # 4675 Wynn Rd dispatch center
84      - ChargingHub                 # 4675/4765 Wynn Rd charging depot
85      - Land                        # Undeveloped parcels
86      - SatelliteLot                # Satellite parking locations
87    Infrastructure:
88      - ChargingStation             # 25 Tellas AC + 2 ABB DC + Phase 2
89      - PowerSystem                 # 3MW/10MW NV Energy interconnect
90      - SolarInstallation           # Planned canopy solar
91    IntangibleAsset:
92      - Trademark                   # Kaptyn (87441909), IOCharge (1,319,046)
93      - Software                    # Dispatch platform, Kaptyn app
94      - CustomerContract            # Revenue contracts, taxi authorizations
95
96  FinancialFigure:
97    - Revenue                       # $38.08M consolidated 2024
98    - EBITDA                        # ~$13.5M consolidated estimated
99    - CapEx                         # $2.3M fleet + $84M EVON Phase 3
100    - AssetValuation                # $16.2M book / $85.7M stabilized
101    - InsuranceCoverage             # $3.98M total premium
102    - LeaseObligation               # Multiple inter-entity leases
103    - DebtObligation                # Near-zero current debt
104
105# ═══════════════════════════════════════════════════════════════
106# RELATIONSHIPS — How entities connect across documents
107# ═══════════════════════════════════════════════════════════════
108
109@relationships
110  # Corporate structure
111  parent_of:          LegalEntity -> LegalEntity
112  leases_to:          LegalEntity -> LegalEntity           # Landlord role
113  leases_from:        LegalEntity -> LegalEntity           # Tenant role
114  operates:           LegalEntity -> Asset
115  owns:               LegalEntity -> Asset
116  dba_of:             LegalEntity -> LegalEntity           # Blue Desert DBA VV Taxi
117
118  # People & obligations
119  guarantees:         Person|LegalEntity -> DebtObligation
120  obligates:          Lease -> LegalEntity
121  shareholder_of:     Person -> LegalEntity                # 33.33% each
122
123  # Document-to-figure (confidence-weighted)
124  claims_revenue:     CIM -> FinancialFigure               # Marketing (0.30-0.49)
125  files_revenue:      TaxReturn -> FinancialFigure         # Sworn (0.95-1.0)
126  shows_revenue:      ConsolidatedFinancial -> FinancialFigure  # Prepared (0.70-0.84)
127  projects_revenue:   FinancialModel -> FinancialFigure    # Projected (0.50-0.69)
128
129  # Asset coverage
130  covers:             InsurancePolicy -> Asset
131  values_at:          AssetList -> Asset
132  appraises_at:       QualityOfEarnings -> Asset           # JLL appraisal
133
134  # Cross-document intelligence
135  contradicts:        Document -> Document                  # Revenue variance >5%
136  supports:           Document -> Document                  # Corroborating evidence
137  references:         Document -> Document                  # Cross-reference link
138  mislabeled:         Document -> Document                  # Filename != content (20+ found)
139
140  # Cash flow intelligence (Phase 2)
141  deposits_to:        LegalEntity -> LegalEntity            # Bank fund flow chain
142  bank_account:       LegalEntity -> FinancialFigure        # Meadows Bank account mapping
143
144  # Deal-specific
145  has_change_of_control: Lease -> Boolean                   # Acquisition trigger
146
147# ═══════════════════════════════════════════════════════════════
148# CONFIDENCE TIERS — Document reliability scoring
149# ═══════════════════════════════════════════════════════════════
150
151@confidence_tiers
152  sworn:          0.95 - 1.00    # Tax returns (4 entities), notarized docs
153  audited:        0.85 - 0.94    # QoE, JLL appraisal, executed agreements
154  prepared:       0.70 - 0.84    # Consolidated financials, bank statements
155  projected:      0.50 - 0.69    # Models, pro formas, budgets
156  marketing:      0.30 - 0.49    # CIM, teaser decks, presentations
157  unclassified:   0.00 - 0.29    # 90 scanned docs, corrupted files
158
159# ═══════════════════════════════════════════════════════════════
160# INFERENCE RULES — Automated cross-document reasoning
161# ═══════════════════════════════════════════════════════════════
162
163@inference_rules
164
165  RULE revenue_discrepancy:                                 # FIN-01
166    IF CIM.claims_revenue(entity, period)
167       != TaxReturn.files_revenue(entity, period)
168    AND absolute_variance > materiality_threshold(5%)
169    THEN flag_inconsistency(
170      severity: "critical",
171      message: "CIM revenue differs from tax filing",
172      confidence: sworn
173    )
174    # TRIGGERED: Blue Desert 13.7% variance, Desert Cab 7.0%
175
176  RULE monthly_trend_mismatch:                              # FIN-02
177    IF sum(MonthlyStatement.revenue) EXTRAPOLATED_TO annual
178       != BudgetComparison.budget
179    AND variance > 15%
180    THEN flag_inconsistency(
181      severity: "high",
182      message: "Monthly actuals trend does not support annual budget"
183    )
184    # TRIGGERED: Q1 2025 tariff down 34%, total down 12%
185
186  RULE underinsured_assets:                                 # FIN-03
187    IF AssetList.values_at(asset_class)
188       > InsurancePolicy.covers(asset_class) * 1.1
189    THEN flag_risk(
190      severity: "high",
191      message: "Asset value exceeds insurance coverage by >10%"
192    )
193    # STATUS: Insurance policies scanned — cannot verify coverage limits
194
195  RULE fleet_count_discrepancy:                             # FLT-01
196    IF VehicleList.count(entity)
197       != AssetList.count(entity, type=vehicle)
198    THEN flag_inconsistency(
199      severity: "medium",
200      message: "Vehicle list count differs from asset register"
201    )
202    # STATUS: 350+ (xlsm, 30 EVs) vs 200+ (1120-S) — approximate match
203
204  RULE capex_understatement:                                # FLT-02
205    IF FinancialModel.capex_assumption
206       < ProjectEstimate.total_cost * 0.85
207    THEN flag_risk(
208      severity: "critical",
209      message: "Model understates CapEx vs engineering estimate"
210    )
211    # TRIGGERED: $84M CapEx vs pre-revenue EVON status
212
213  RULE change_of_control_trigger:                           # LEG-01
214    IF Lease.has_change_of_control = true
215    AND Lease.obligates(entity) IN acquisition_targets
216    THEN flag_risk(
217      severity: "critical",
218      message: "Lease CoC clause triggered by acquisition"
219    )
220    # STATUS: Pass 2 recovered 8/10 DOCX files. 2 lease files still image/scan-based
221
222  RULE related_party_lease:                                 # LEG-02
223    IF Lease.obligates(A)
224    AND Lease.benefits(B)
225    AND A.parent_of = B OR B.parent_of = A
226    THEN flag_risk(
227      severity: "medium",
228      message: "Related-party lease -- verify market-rate terms"
229    )
230    # TRIGGERED: $773K mgmt fees, MSL fleet leases, BX3/EVON lease
231
232  RULE missing_tax_filings:                                 # CORP-01
233    IF LegalEntity.referenced_in(ConsolidatedFinancial)
234    AND NOT EXISTS TaxReturn
235        WHERE entity = LegalEntity
236    THEN flag_risk(
237      severity: "high",
238      message: "Entity in financials has no tax return in VDR"
239    )
240    # TRIGGERED: EVON, BX3, IOCharge, Desert Ops, Virgin Valley
241
242  RULE fund_flow_anomaly:                                  # FIN-04
243    IF BankStatement.transfer_out(account_A, entity_B)
244    AND NOT EXISTS Lease OR ManagementFee
245        WHERE obligates(entity_A, entity_B)
246    THEN flag_risk(
247      severity: "high",
248      message: "Inter-entity transfer with no documented agreement"
249    )
250    # TRIGGERED: 3 missing accounts, $29.4K/mo to unknown entity x1977
251
252  RULE cash_depletion:                                     # FIN-05
253    IF BankStatement.balance(entity, month_N)
254       < BankStatement.balance(entity, month_N-1) * 0.85
255    AND trend_duration > 3 months
256    THEN flag_risk(
257      severity: "critical",
258      message: "Entity cash reserves declining >15%/month for 3+ months"
259    )
260    # TRIGGERED: BX3 declining $269K→$132K, Blue Desert $656K→$288K
261
262# ═══════════════════════════════════════════════════════════════
263# QUERIES — Pre-built intelligence queries (24 total)
264# ═══════════════════════════════════════════════════════════════
265
266@queries
267  revenue_2024:
268    "What is Desert Cab revenue/income for 2024 vs 2023?"
269    -> entity: DesertCabInc
270    -> sources: TaxReturn, ConsolidatedFinancial
271    -> result: Gross receipts $28.9M (down 7.7%), OBI $6.2M (down 19.5%)
272
273  balance_sheet:
274    "What is Desert Cab's financial position at year-end 2024?"
275    -> entity: DesertCabInc
276    -> sources: TaxReturn
277    -> result: Total assets $7.05M, cash $4.38M, distributions payable $6.46M
278
279  fleet_analysis:
280    "Fleet composition, EV percentage, depreciation status?"
281    -> entity: DesertCabInc, MultiServiceLeasingInc
282    -> sources: TaxReturn, VehicleList
283    -> result: 350+ current vehicles, 30 EVs (8.6%), 84% depreciated, Toyota 47.5%
284
285  corporate_structure:
286    "All related-party transactions and corporate structure?"
287    -> entity: ALL
288    -> sources: TaxReturn, ConsolidatedFinancial
289    -> result: 12 entities, $773K mgmt fees, $38.08M consolidated revenue
290
291  top_risks:
292    "Top 3 material risks from VDR analysis?"
293    -> entity: ALL
294    -> sources: ALL
295    -> result: Income erosion, related-party fees, fleet depreciation