For Joseph Ray Diosana | April 12, 2026 | All data from YOUR systems — GDrive, QBO codes, Spending Plan, Transaction Board
Cross-analyzed 3 loops: (1) sequence logic, (2) data source verification, (3) automation opportunity identification
Pathway 1: Deal Close → Commission Distribution
SOP: Commission Distribution | Process: Close-to-Bank | Tools: [MLS/HAR] [TC/Transactly] [CRM/RM] [Bank/BofA] [Acct/QBO]
Step 1: DEAL CLOSES
├─ Title company funds → KW Memorial receives commission
├─ [TC/Transactly] processes CDA (Commission Disbursement Authorization)
└─ Invoice # assigned (e.g., 944 for Hoppes/Elmgate)
Step 2: KW SPLIT CALCULATION
├─ Gross Commission (e.g., 3% of sale price)
├─ + $495 Archive Compliance & Coordination fee
├─ - $65 Memorial Realty fee
├─ - $55 E&O Insurance
├─ - $10 KW Nonprofit deduction
├─ Associate Royalty: OFF (JRD capped at $18K + royalty)
├─ Company Split (30%): OFF (JRD capped)
└─ Net to DG = Commission - $130 fees
Step 3: OUTSIDE REFERRAL CHECK
├─ If inbound referral PCT < 1.0 → deduct referral amount
├─ Example: Diener/1609 Tabor = 25% inbound → -$3,900 outside referral
└─ Net after referral = Agent Gross Commission
Step 4: AGENT vs LEAD DETERMINATION
├─ If AGENT CHECK TO = team member (DLO, EDE, etc.):
│ ├─ Agent Salary = 70% of TPJ Income
│ ├─ Total to DG = 30% of TPJ Income
│ └─ DG portion → Profit First split
├─ If AGENT CHECK TO = JRD (lead):
│ ├─ Full TPJ Income → JRD Profit First split
│ └─ Payroll from Comp bucket → BofA TPJ Payroll x3813
└─ If AGENT CHECK TO = KLJ: same as JRD (co-lead, 40% split noted)
Step 5: PROFIT FIRST ALLOCATION
├─ Revenue deposits to DG INCOME CHK X6886
├─ 10% → DG PROFIT CHK X6081 (Profit)
├─ 40% → DG COMP X2958 (Owner Compensation)
├─ 15% → DG TAXES CHK X6094 (Tax Reserve)
├─ 35% → DG OPEX CHK X2961 (Operating Expenses)
└─ Team salary → DG TEAM SAV X8868 (before payroll)
Step 6: EXPENSE DEDUCTION
├─ Listing deals: $750 (marketing/sign/foto)
├─ Buyer deals: $450 (closing gift/misc)
├─ Landlord: $0
└─ Special (e.g., 223 Sparkling Water estate): $895
Step 7: RECORD & RECONCILE
├─ [Acct/QBO] — categorize income + expenses
├─ [Sheet/Transaction Board] — update status to Closed
├─ [Sheet/Spending Plan] — record in Profit First sheet
└─ [Sheet/Log] — journal entry for money movement
✅ MILESTONE: Commission fully distributed, PF split complete, all systems updated
Cross-Analysis Findings
- Loop 1 (Sequence): Steps 2-3 can run in parallel if referral status is known at contract. Currently sequential.
- Loop 2 (Data): Transaction Board has commission formulas but they reference a static $300K "CLOSING PRICE" template row — actual closing price is in row 16 (SALES PRICE). Mismatch risk.
- Loop 3 (Automation): Steps 5-7 are manual transfers + manual spreadsheet entry. → AUTOMATE: Commission calculator triggers PF split + QBO entry + Transaction Board update
Pathway 2: LOC Flip Cycle (IRIS/Income Amplifier)
SOP: Capital Deployment | Process: IRIS Flip | Tools: [Bank/HW] [Invest/M1] [Sheet/LOC Tracker]
Step 1: IDENTIFY FLIP OPPORTUNITY
├─ Fynanc methodology: BDC/CEF positions with predictable yield
├─ Target: spread between LOC rate (11.5%) and position yield
└─ George Antone's framework: IRIS = Income Replacement through Infinite Spreads
Step 2: DEPLOY CAPITAL
├─ Draw from HW EPIC LOC X1791 ($25K limit, $13,037 drawn)
├─ Transfer to HW DEBIT CHK X0211 (amplifier ops)
├─ Move to M1 Epic23/Income Amplifier x9138
└─ Record: $50(flip#).(stream#) tracking code in LOC Tracker
Step 3: HOLD & COLLECT
├─ Position generates dividends/distributions
├─ Income flows to M1 Income Amplifier/HYCA x8684 ($6,018 current)
├─ Monitor position health via M1 dashboard
└─ Track in LOC Tracker (Sheet: 1dxXgj8YrgYiarHyv3s58lPAx76EPPRDPDEeiB9avYYE)
Step 4: EXIT & RETURN
├─ Sell position at target or on schedule
├─ Return capital to HW EPIC LOC X1791 (pay down LOC)
├─ Net profit = yield collected - LOC interest paid
└─ Record flip completion in LOC Tracker
Step 5: REINVEST OR DISTRIBUTE
├─ Option A: Redeploy into next flip (compound)
├─ Option B: Distribute profit to personal accounts
└─ Track cumulative IRR per flip series
✅ MILESTONE: Flip complete, LOC repaid, profit recorded
Current State (9 Active Flips)
| Account | Balance | Purpose |
|---|
| M1 Epic23/Income Amplifier x9138 | $52,155 | BDC/CEF positions (active flips) |
| M1 Income Amplifier/HYCA x8684 | $6,018 | Income collection (4.25% HYCA) |
| HW EPIC LOC X1791 | -$13,037 | LOC drawn (11.5% rate) |
| EPIC SHADOW-X6040 | $112 | Shadow loan tracking |
| EPIC SWEEP-X6903 | $131 | Sweep account |
Cross-Analysis Findings
- Loop 1 (Sequence): Deploy → Hold → Exit is clean. Missing: formal re-evaluation trigger (how do you decide WHEN to exit?)
- Loop 2 (Data): LOC Tracker sheet exists but not auto-synced with M1 balances. Manual reconciliation risk.
- Loop 3 (Automation): → AUTOMATE: Daily M1 balance pull + LOC interest calculation + flip P&L dashboard
Pathway 3: Monthly Financial Review (Money Date)
SOP: Financial Oversight | Process: Monthly Review | Tools: [Acct/QBO] [Bank/All] [Sheet/Spending Plan] [Sheet/LOC Tracker]
Step 1: PREPARE DATA (Week before Money Date)
├─ Pull QBO P&L for current month
├─ Pull all 25 bank account balances
├─ Pull LOC Tracker current state
├─ Pull Transaction Board — closed this month
└─ Generate Profit First reconciliation (actual vs target %)
Step 2: REVIEW INCOME
├─ Commission income: actual vs pipeline projection
├─ Rental income: CreekHouse AirBNB ($2,500/mo target)
├─ IRIS income: flip dividends collected
├─ Other: bank bonuses, interest, etc.
└─ Compare to monthly breakeven: 1.47 transactions ($19,840/mo)
Step 3: REVIEW EXPENSES
├─ Business monthly: $12,804 (from P&L categories)
│ ├─ Office: $1,886 (dues, software, phone, internet)
│ ├─ Wages: $6,379 (VA + labor)
│ ├─ Personal: $1,660 (auto, health, insurance)
│ └─ Misc: $30 (umbrella insurance)
├─ Personal monthly: $10,168
│ ├─ Bills/Rent: $1,250
│ ├─ Needs: $1,323 + Wants: $1,127
│ └─ Savings target: $5,000
└─ Flag any category >10% over budget
Step 4: REVIEW DEBT SNOWBALL
├─ Current total debt: -$333,018
├─ DOLP priority ranking (smallest ratio first):
│ 1. BofA Corp X0701 (-$1,806)
│ 2. Best Buy x2298 (-$436)
│ 3. Synchrony/RTG x7174 (-$458)
│ 4. Apple Card (-$561)
├─ Track payoff progress vs last month
└─ Adjust snowball if income changed
Step 5: RESERVE CHECK
├─ Business reserves vs targets:
│ ├─ SURVIVAL (2 mo): $22,416 needed | Current: ~$104K ✅
│ └─ STABILITY (5 mo): $56,039 needed | Current: ~$104K ✅
├─ Tax reserve: 15% allocation tracking
│ └─ DG TAXES X6094: $8,274 current
└─ Emergency: Personal sweep + HW accounts
Step 6: ACTION ITEMS
├─ Transfers needed (PF rebalancing)
├─ Bills due this month (auto-pay verification)
├─ Tax estimates due? (quarterly calendar)
└─ Investment rebalancing needed?
✅ MILESTONE: Monthly review complete, all accounts reconciled, action items assigned
Cross-Analysis Findings
- Loop 1 (Sequence): Steps 1-2 should be automated pre-meeting. Joe should only review the summary + exceptions.
- Loop 2 (Data): QBO categories map cleanly to Spending Plan. But CreekHouse AirBNB income not captured in QBO — gap.
- Loop 3 (Automation): → AUTOMATE: Monthly snapshot generation (all 25 accounts + PF reconciliation + debt snowball progress) delivered as email 3 days before Money Date
Pathway 4: Quarterly Tax Estimate
SOP: Tax Compliance | Process: Quarterly Estimate | Tools: [Acct/QBO] [Tax/EFTPS] [Bank/BofA] [Sheet/Spending Plan]
Step 1: ACCUMULATE TAX RESERVE (Ongoing)
├─ Every commission → 15% to DG TAXES CHK X6094
├─ Current balance: $8,274
├─ Also tracks in: DG TAXES CHK X5292 (secondary)
└─ S-Corp payroll withholding via Paychex: ~22% ($9,444/yr on $30K salary)
Step 2: CALCULATE ESTIMATE (Month before due date)
├─ YTD income from QBO (all 1099 sources)
├─ - YTD deductions (Schedule C / S-Corp expenses)
├─ - Payroll withholding already paid
├─ Apply estimated effective tax rate
├─ TaxAlchemy strategies:
│ ├─ Immortals Film: $54K invested → $200K deduction
│ ├─ S-Corp health insurance: $5,508 (Form 1040 Line 17)
│ ├─ IRIS LOC interest: Form 4952 (investment interest)
│ └─ HELOC interest (investment property portion): IRC 163
└─ Net estimated quarterly tax due
Step 3: VERIFY SAFE HARBOR
├─ Option A: 100% of prior year tax liability
├─ Option B: 90% of current year estimate
├─ Choose whichever results in lower quarterly payment
└─ Previous Q3 2025 payment: $8,000 via EFTPS
Step 4: SUBMIT PAYMENT
├─ [Tax/EFTPS] — electronic federal tax payment
├─ Transfer from DG TAXES CHK X6094 or DG COMP X2958
├─ Quarterly due dates: Apr 15, Jun 15, Sep 15, Jan 15
└─ Record payment in Spending Plan Log sheet
Step 5: RECONCILE
├─ Tax reserve balance after payment
├─ Adjust 15% allocation if under/over-reserved
├─ Update annual projection
└─ Flag if estimated underpayment penalty risk
✅ MILESTONE: Quarterly estimate paid, safe harbor met, reserve reconciled
Quarterly Calendar
| Quarter | Income Period | Due Date | Status |
|---|
| Q1 2026 | Jan-Mar | Apr 15, 2026 | DUE IN 3 DAYS |
| Q2 2026 | Apr-Jun | Jun 15, 2026 | Upcoming |
| Q3 2026 | Jul-Sep | Sep 15, 2026 | Future |
| Q4 2026 | Oct-Dec | Jan 15, 2027 | Future |
⚠️ Q1 2026 estimated tax due April 15 — 3 days away. Tax reserve at $8,274. Previous Q3 was $8,000. TaxAlchemy strategies may significantly reduce this. Recommend confirming with Karlton/TaxAlchemy if Q1 payment is adjusted.
Cross-Analysis Findings
- Loop 1 (Sequence): Step 2 depends on complete QBO data — currently mapped by code but not live-pulled. Live connection needed.
- Loop 2 (Data): Q3 2025 payment came from COMP account, not TAXES account. Inconsistent routing — should always come from dedicated tax reserve.
- Loop 3 (Automation): → AUTOMATE: 30 days before each due date, auto-generate estimate with safe harbor comparison. Alert if reserve insufficient.
Pathway 5: Agent Commission Distribution
SOP: Team Compensation | Process: Agent Payment | Tools: [Payroll/Paychex] [Bank/BofA] [Sheet/Transaction Board] [Sheet/Spending Plan]
Step 1: DEAL CLOSES FOR TEAM MEMBER
├─ Agent: DLO, SMT, GAV, or EDE
├─ Commission check to agent's name on Transaction Board
├─ Agent units: typically 0.4 (40% for agent-sourced deals)
└─ Example: DLO/503 Raymond = 0.4 units × $3,900 = $1,560 agent gross
Step 2: CALCULATE AGENT PAY
├─ TPJ Income = Net commission after all fees
├─ Agent Salary = 70% of TPJ Income
├─ Total to DG = 30% of TPJ Income
├─ Cap tracking:
│ ├─ DLO/SMT/GAV/EDE: $4,500 quarter cap
│ ├─ JRD/KLJ: $18,000 + royalty (annual cap)
│ └─ Once capped: royalty + split OFF → full commission to agent
└─ Agent salary deposited to DG TEAM SAV X8868 ($43,785 current)
Step 3: PAYROLL PROCESSING
├─ [Payroll/Paychex] login: diosanagroup
├─ Agent payroll run (1099 contractors or W-2 employees)
├─ JRD W-2 salary: $30K/yr, ~22% withholding ($9,444/yr)
├─ Net deposit: $20,556 annually
├─ Payroll account: BofA TPJ Payroll x3813 ($33,219 current)
└─ Historical total payroll: $180,147 (all time)
Step 4: DG PORTION → PROFIT FIRST
├─ 30% retained by DG from agent deals
├─ Runs through same PF split as Pathway 1:
│ ├─ 10% Profit | 40% Comp | 15% Tax | 35% OPEX
└─ Smaller amounts per deal but consistent flow
Step 5: RECORD & TRACK
├─ Transaction Board: AGENT CHECK TO column
├─ Spending Plan: Payroll sheet (cumulative)
├─ QBO: categorize under Labor (61000)
└─ Track agent YTD vs cap
✅ MILESTONE: Agent paid, cap tracked, DG portion allocated via PF
2026 Agent Activity (from Transaction Board)
| Agent | Deals (2026) | Volume | Agent Gross | Cap Status |
|---|
| JRD | 14 | $5,296,005 | $159,030 | CAPPED (royalty OFF) |
| KLJ | 1 | $257,000 | $7,710 | $10,290 to cap |
| DLO | 1 | $130,000 | $1,560 | $2,940 to Q cap |
| EDE | 1 | $333,000 | $3,996 | $504 to Q cap |
| SMT | 0 | $0 | $0 | $4,500 to Q cap |
| GAV | 0 | $0 | $0 | $4,500 to Q cap |
Cross-Analysis Findings
- Loop 1 (Sequence): Agent salary calculation on Transaction Board uses formulas that may break when rows are inserted. Need database approach.
- Loop 2 (Data): Payroll sheet shows total historical ($180K) but not per-agent breakdown. Agent-level P&L not easily extractable.
- Loop 3 (Automation): → AUTOMATE: When deal closes, auto-calculate agent pay + cap remaining + PF split. Push to Paychex for payroll run.
Due: April 15, 2026 (3 days)
Tax reserve: $8,274 in DG TAXES X6094. Last quarterly payment: $8,000 (Q3 2025).
TaxAlchemy strategies (Immortals Film $200K deduction, S-Corp optimization) may significantly change your estimated obligation. Recommend confirming with Karlton Dennis / TaxAlchemy before submitting Q1 estimate.