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The seven no-activity filings

Properties2
tagstopic, virgin-islands, epstein-company, corporate-filings, lieutenant-governor, firstbank-puerto-rico
aliasesThe seven identical corporations, FY2012 Virgin Islands filings

41 min read

The actSeven Virgin Islands corporations filed their annual report, franchise tax report, financial statement and $150 franchise tax payment for the year ended 31 December 2012 with the Office of the Lieutenant Governor, Division of Corporations and Trademarks. All twenty-eight sheets are bound in one 36-page run.1
The sevenCypress, Inc., Nautilus, Inc., Laurel, Inc., Maple, Inc., Poplar, Inc., CDE, Inc. and Mort, Inc.1
Reports dated6/30/2013, on all seven annual reports and all seven franchise tax reports, each for tax closing date 12/31/201223
Financial statementSix read PROPERTY $1,000 / TOTAL ASSETS $1,000; CDE’s single asset line reads STOCK SUBSCRIPTION RECEIVABLE $1,000. All seven close “NO ACTIVITY for the Year Ended December 31, 2012.”45
SignaturesOn the copy at EFTA00313152, the SIGNATURE and DATE rules beneath the penalty-of-perjury declaration are blank on all seven annual reports and all seven franchise tax reports; printed names stand on the lines below them. The annual report for the same year stands signed on both rules in the Lieutenant Governor’s corporate file for Maple, Inc. and in the file for Laurel, Inc.637
Held twiceThe same 36 pages appear at EFTA00313152 and again at EFTA00284828; the manuscript ink on the first copy is absent from the second18
Route into the releaseNeither run carries a producing party’s stamp on its face; the pages are numbered only in the EFTA series1

Seven Virgin Islands corporations filed the same four papers with the same territorial office on the same date, and the release holds all twenty-eight sheets in a single run.1 Six of the seven told the Office of the Lieutenant Governor that their only asset was property worth $1,000 and that there had been no activity in the year; the seventh said its only asset was a subscription for its own stock, not yet paid, and also that there had been no activity.45 Bound into the same run, four sheets behind each of four of those seven, are the companies’ own internal accounts for the same year, showing bank balances, stockholder distributions and property tax paid.9101112

This page is about the set. What each member held, and what became of it, is on the pages for Cypress, Nautilus, Laurel and Maple. Poplar, CDE and Mort are not covered here beyond this page.

The run, page by page

EFTA00313152 is thirty-six pages.1 It is ordered by company, and each company’s block opens with an annual report and a franchise tax report on the Lieutenant Governor’s printed forms, followed by a one-page financial statement and a $150 cheque to the Government of the Virgin Islands.1

Annual reportFranchise tax reportFinancial statementChequeInternal balance sheetInternal profit & loss
Cypress, Inc.p.1p.2p.3p.4p.5p.6
Nautilus, Inc.p.7p.8p.9p.10p.11p.12
Laurel, Inc.p.13p.14p.15p.16p.17p.18
Maple, Inc.p.19p.20p.21p.22p.23p.24
Poplar, Inc.p.25p.26p.27p.28——
CDE, Inc.p.29p.30p.31p.32——
Mort, Inc.p.33p.34p.35p.36——

1

Four of the seven blocks run to six sheets and three run to four. The three shorter blocks are the three companies for which the run holds no internal accounts, and they are the same three whose franchise tax was not paid from a company cheque.113

What is the same across all seven, and what is not

Every one of the seven annual reports gives the same three officers in the same three offices: Jeffrey E. Epstein as President/Director, Richard Kahn as Treasurer/Director and Darren K. Indyke as Vice President/Secretary/Director, each with the term “Serves until successor elected”.14 Every one of the seven annual reports gives the same address of main office, 6100 Red Hook Quarter, B3, St. Thomas, and the same address of principal Virgin Islands office, Business Basics VI, LLC at 9100 Port of Sale Mall, Suite 15; every one of the seven franchise tax reports gives that same St. Thomas address as both physical and mailing address.2 Every one of the seven franchise tax reports computes the tax at $150.00.3

What differs is the two entries that describe the company:

Date of incorporationNature of business
Cypress, Inc.11/22/2011Holding Property for Personal Use
Nautilus, Inc.11/22/2011Holding Property for Personal Use
Laurel, Inc.11/22/2011Holding Property for Personal Use
Maple, Inc.11/22/2011Holding Property for Personal Use
Poplar, Inc.11/22/2011Holding Property for Personal Use
CDE, Inc.4/28/2011Services
Mort, Inc.4/12/2011Holding Assets

2

So the seven are not seven of a kind. Five were incorporated on one day in November 2011 and describe themselves identically; two were incorporated some seven months earlier and describe themselves differently. The registry numbers printed on these companies’ own 2019 filings do not group them the same way the dates do: Cypress 581974, Nautilus 581975, Maple 581976 and Laurel 581980 fall in one short block, while Poplar, whose franchise tax report gives the same 11/22/2011 date as those four, is 581872.152 Nothing cited here states what the numbering signifies, and this page does not infer it.

The annual reports carry a date of incorporation as well, and on Cypress’s it is wrong. The printed entry reads 4/12/2011, which is the date Mort’s own filings give for Mort, and on the copy at EFTA00313152 it is ringed in blue ink with 11/22/11 written beside it in the same ink, beside a large inked asterisk.2 The other six annual reports carry their printed dates uncorrected.2

The financial statements

The seven financial statements are one template with the name and tax number changed. Six carry a single asset line reading PROPERTY $1,000 above TOTAL ASSETS $1,000; CDE’s reads STOCK SUBSCRIPTION RECEIVABLE $1,000 above the same total.4 Beneath, all seven carry an identical equity block, being paid in capital stock $1,000, an unlabelled subtotal, and TOTAL LIABILITIES AND STOCKHOLDER’S EQUITY $1,000, and then a heading, STATEMENT OF INCOME AND RETAINED EARNINGS / For the year ended December 31, 2012, under which the whole of the statement is one line:5

NO ACTIVITY for the Year Ended December 31, 2012

None of the seven sheets carries a signature, a date, a preparer’s name or an accountant’s name.45 The Lieutenant Governor’s own annual-report form, printed at the foot of each of the seven, states the requirement they were filed to satisfy: “THIS REPORT IS NOT CONSIDERED COMPLETE UNLESS ACCOMPANIED BY A GENERAL BALANCE SHEET AND PROFIT AND LOSS STATEMENT FOR THE LAST FISCAL YEAR, AS REQUIRED BY THE VIRGIN ISLANDS CODE. FINANCIAL STATEMENTS SHOULD BE SIGNED BY AN INDEPENDENT PUBLIC ACCOUNTANT.”16

The declarations

Both territorial forms carry a declaration under penalty of perjury above the signature block. On the annual report it reads “I DECLARE, UNDER PENALTY OF PERJURY, UNDER THE LAWS OF THE UNITED STATES VIRGIN ISLANDS, THAT ALL STATEMENTS CONTAINED IN THIS APPLICATION, AND ANY ACCOMPANYING DOCUMENTS, ARE TRUE AND CORRECT, WITH FULL KNOWLEDGE THAT ALL STATEMENTS MADE IN THIS APPLICATION ARE SUBJECT TO INVESTIGATION AND THAT ANY FALSE OR DISHONEST ANSWER TO ANY QUESTION MAY BE GROUNDS FOR DENIAL OR SUBSEQUENT REVOCATION OF REGISTRATION.”16 The franchise tax report carries the same declaration in the same words.3

On the copy at EFTA00313152 not one of the fourteen is signed. On all seven annual reports and all seven franchise tax reports the rules captioned SIGNATURE and DATE, under both TREASURER and PRESIDENT, are empty; the printed names “Richard Kahn” and “Jeffrey Epstein” (on the franchise tax reports, “Jeffrey E. Epstein”) stand on the PRINTED FIRST NAME AND LAST NAME lines beneath them.63 Of three of these seven companies the Government of the Virgin Islands pleads in its second amended complaint that their annual reports “all were signed by Epstein and Defendant and Co-Executor Kahn”.17 For two of those three the release holds a signed copy of the same instrument. In the Lieutenant Governor’s corporate file for Maple, Inc. and in the file for Laurel, Inc., the annual report for the same tax closing date and bearing the same report date carries a signature on each of the two SIGNATURE rules, in two inks, with both DATE rules empty.7 The same annual report therefore stands unsigned in the filing run and signed in the office’s own file. The pleading and both copies are set out below.

Who paid the tax

The seven cheques divide the set the same way the internal accounts do. Cypress, Nautilus, Laurel and Maple each paid with a machine-printed cheque drawn in the company’s own name on FirstBank St. Thomas: cheque numbers 1008 dated 6/11/2013, and 1010, 1009 and 1006 each dated 6/5/2013, each for $150.00 to the Government of the Virgin Islands.13 Poplar, CDE and Mort did not. Their franchise tax was paid on three cheques numbered 120, 121 and 123, drawn on an account at FirstBank Puerto Rico printed in Jeffrey E. Epstein’s own name, each completed by hand, two dated 6/4/2013 and one 6/6/2013; each carries a handwritten memo line naming the company whose tax it pays.13

The internal accounts in the same run, and what they say

Behind the filed statement, four of the seven blocks carry the company’s own accounts for the same year, each headed with the company’s name and printed 06/07/13 on an accrual basis.9101112 Each has a bank line where the filed statement has its single asset line, an opening comparative of 0.00 at 31 December 2011, and an equity block with a distributions line the filed statement does not have.

Bank at 31 Dec 2012DistributionsNet incomeExpense lines
Cypress, Inc.3,221.3762,500.00−60,278.63Banking Fees 80.50; Office Supplies 179.98; Property Tax 60,018.15
Nautilus, Inc.1,228.5260,000.00−59,771.48Bank Charge 91.50; Fines 50,000.00; Office Supplies 179.98; Permits 9,500.00
Laurel, Inc.150,740.02150,000.00−259.98Banking Fees 80.00; Office Supplies 179.98; Property Tax 0.00; Void Check 0.00
Maple, Inc.2,608.037,000.00−5,391.97Banking Fees 90.75; Office Supplies 179.98; Property Tax 4,996.24; Taxes 125.00

9101112

Each of the four internal profit and loss statements gives income of 0.00 for the year. Each nonetheless books expenses, and all four of the balance sheets in the same blocks book a distribution in their equity block. The sheet filed with the Lieutenant Governor for the same company and the same year, two pages earlier in the same block, records no bank balance, no distribution and no expense, and states that there was no activity.45 The two sets of figures are set out here as the run sets them out. This page does not reconcile them and does not characterise the difference. The Government of the Virgin Islands’ second amended complaint, set out below, pleads that the financial statements three of these companies filed with the Lieutenant Governor for the tax years 2011 through 2016 left out the properties those companies owned and the expenses related to them, property taxes among them.18

Nautilus’s Fines line of 50,000.00 stands in the year in which, on the documents set out at Nautilus, Inc., that company executed a Virgin Islands coastal-zone settlement agreement stipulating a penalty of $50,000. No document cited on this page states that the two are the same payment.

For Poplar, CDE and Mort the run holds no internal accounts at all. A column-scoped phrase search of the release for each company’s name together with “Profit & Loss” returned no page for any of the three.19

Those are the same three that the office was, a year earlier, still deciding what to do with. On 4 April 2012 Richard Kahn wrote to Epstein under the subject line “183 Columbia Heights”, saying he was “not sure if you had any thoughts on which entity you may want to use” and that “below are contemplated entities which i included in my last open items email”, and set out eight, lettered a) to h) beneath a heading reading “David Mitchell - Columbia Heights Investment of 500,000 - Entity to use for investment”. The last three of the eight are the three companies in this set that had no bank account of their own: “CDE Inc. - USVI S Corp (JEE Owner)”, “Mort Inc. - USVI S Corp (JEE Owner)” and “Poplar Inc - USVI S Corp (JEE Owner)”.20 Nothing cited here records which entity, if any, was chosen.

What the office’s own schedule says the seven were for

The release holds two versions of an undated internal schedule of Epstein’s entities, ruled into columns for entity name, type, state, tax number, year end, ownership and notes, and on the longer version two further columns of extension dates. The longer version runs to six sheets, the first an untitled agenda and the second an accounting-fee analysis, with the schedule itself on the last four; it gives a purpose in the Notes column for five of the seven companies in this set.2122 Nautilus “holds title for Little Saint James (St Thomas)”; Cypress “holds title for New Mexico Property”; Laurel “holds title for Florida property”; Maple, under a NEW YORK heading, “holds title for NYC property”.2122 Mort, under a PARIS heading beneath a row for a French company against which the schedule records that “JEE owns 999 shares & DKI owns 1 share”, carries in its own Notes column an officer line naming the same three men, then “Formed April 12, 2011” and then “Purpose - acquire 1 share of SCIJEP from DKI”.22

CDE’s row was read on the shorter version. Its Notes column runs to five lines, of which the second reads “Formed to take title to Little Saint James Island” and the fifth “Incorporated April 28, 2011”; the row immediately above it, for a Delaware single-member LLC, ends “Holds Title to Little Saint James”.23 The island was in fact conveyed in December 2011 to Nautilus, Inc., not to CDE; the memorandum in which that transfer was first proposed to be made to CDE is set out at L.S.J., LLC and LSJE, LLC.23 CDE’s own franchise tax report for 2012 gives its nature of business as “Services”, and its filed statement is the only one of the seven whose single asset is not property but a subscription for its own stock, not yet received.24

Against Poplar, Inc., the longer schedule’s Notes column reads, in full:22

Unsure of business purpose

Poplar’s franchise tax report for the same period nonetheless enters its nature of business as “Holding Property for Personal Use”.2 Poplar was later named as the sole member of the company that held Great St. James, organised in October 2015; that is set out at Great St. James.

The first sheet of the run holding that schedule is an untitled agenda under the headings BILLING and QUESTIONS / ISSUES, with no author, addressee or date printed on it; its text refers to a March 2012 monthly accounting retainer of which $20,000 had been paid and to roughly twenty tax-return extensions due 15 March for the 2011 tax year.24 Item 5 asks: “Property Taxes - Should we pay from operating entity or title company (currently no banking has been setup for title companies)”, and lists four choices. They are “New Mexico - Zorro Trust used to pay - should it be Zorro Development (operating co) or Cypress (title)”; “New York - NES LLC currently pays - should it be NES LLC (operating co) or Maple (title)”; “LSJ - LSJ LLC used to pay - should it be LSJ Employees LLC (operating co) or Nautilus (title)”; “Florida - JEE used to pay - should it be Neptune LLC (operating co) or Laurel (title)”.24 Item 4 asks: “Do USVI S Corps that hold title to property in Florida, New Mexico & NY have state filing requirements?”24 The four internal balance sheets in the 2013 filing run each carry a First Bank line at 31 December 2012 against 0.00 a year earlier.9101112

An earlier version of the same schedule

The shorter version of that schedule is three pages and has fewer columns.23 It names Mort, Inc. and CDE, Inc. and does not name Cypress, Nautilus, Laurel, Maple or Poplar anywhere on its three pages.23 Its New Mexico rows give title as held by a trust, and its Little St. James row gives title as held by a Delaware single-member LLC: the arrangement the December 2011 conveyances replaced.23 The two versions also differ in where they file CDE, which the shorter one places under PROPERTIES / USVI and the longer under the investments block.2223

The two-year window in the corporate files

Three of the seven have their Lieutenant Governor corporate file in the release: Nautilus, Maple and Laurel, each certified by the Lieutenant Governor as having filed articles of incorporation on 22 November 2011.25 Maple’s file and Laurel’s file each hold a balance sheet for every year from 2011 to 2017.2627 In both, the $1,000 PROPERTY line appears on the sheets for 2011 and 2012 only; from the sheet as of 31 December 2013 the asset line is CASH, against an ADVANCES line and an accumulated deficit.2627 The same two-year pattern is recorded for Nautilus at Nautilus, Inc.

2019

Five of the seven filed a 2019 franchise tax and annual report through the Lieutenant Governor’s electronic system, and the release holds all five, twice, in a 100-page run and its duplicate.2829 Each of the five gives the amount of capital and the highest capital amount during the reporting period as 1,000.00; each lists Epstein as President, Indyke as Secretary and Kahn as Treasurer, all Active, each with a term expiration of “Perpetual”; and against the question “Did the entity have Economic Activity during the reporting period?” each enters “No”.28 The same run holds a sixth 2019 filing, for Southern Trust Company, Inc., which gives its capital as 2,249,643.00 and answers the same question “Yes”.30

The filing dates are not the same for the five. Cypress’s was filed on 31 July 2019 and Nautilus’s the same day; Poplar’s, Laurel’s and Maple’s were filed on 9 September 2019.28 All five carry declaration entries naming Jeffrey EPSTEIN as President and Richard KAHN as Treasurer, each dated 07/31/2019, and a signature entry for “Ms. Erika KELLERHALS”, “Attorney in Fact”, on behalf of the President.2831 Epstein died on 10 August 2019.32 The three filings lodged on 9 September 2019 therefore reached the office a month after his death, listing him as an Active officer and carrying a declaration date of 31 July.283132 The pages print a clock time beside each filing date with no time zone on it, and no clock time is given here.28

The two remaining members of the set, Mort and CDE, have no 2019 filing in the release. A column-scoped phrase search for “Franchise Tax and Annual Report Filing” across the release returns fourteen pages across four documents: the five companies above and Southern Trust in each of the two copies of that run, and one page in each of two further productions, both of them copies of the Southern Trust filing.33 No page of the fourteen names Mort, Inc. or CDE, Inc.19

Where the set does not hold

A page of a Deutsche Bank account statement for Jeffrey Epstein covering March 2019 carries a run of seven consecutive entries headed “Outgoing Money Trnsf / TO FIRSTBANK PUERTO RICO A/C”. They name, in order, LSJE LLC, MAPLE, INC., GREAT ST JIM LLC, LAUREL, INC., MICHELLE’S TRANSPORT CO. LLC, NAUTILUS, INC and CYPRESS, INC.34 That is a set of seven, and it is not this set of seven: four of the members of the 2013 filing run appear on it, Poplar, CDE and Mort do not, and three companies that were not in the filing run do. The copy of that page in the release is a reconstruction rather than a photograph and carries no amount column; no figure is taken from it here, and the assignment of a date to any row on the sheet is order inference rather than something the sheet prints.34

The Government’s pleading

Five of the seven are pleaded against in the Government of the Virgin Islands’ second amended complaint in its action against Epstein’s estate. Nautilus is pleaded at ¶¶22 to 27 and Poplar at ¶30; ¶¶38, 39 and 40 plead Cypress, Maple and Laurel in identical form, each “a Virgin Islands corporation that was formed and first licensed in or about November 2011”, each with Epstein listed as President/Director and Indyke and Kahn as Vice President/Secretary/Director and Treasurer/Director as of 31 December 2018, and each owning a named property transferred to it in or about December 2011: 49 Zorro Ranch Road in Stanley, New Mexico; 9 East 71st Street in New York; and 358 Brillo Way in Palm Beach, Florida.353637

Mort, Inc. appears once in that complaint, in a list at ¶80 of companies of which “Defendants Kahn and Indyke” were “officers or directors”.38 A search of the pleading’s own pages for CDE, Inc. returned nothing.19

The same complaint goes on to plead what three of these companies filed with that office. At ¶183 it alleges that the financial statements Cypress, Maple and Laurel submitted to the Office of the Lieutenant Governor “were false and misleading due to their failure to include the above properties owned by each company or the related expenses incurred by each company, such as property taxes”; at ¶¶186, 189 and 192 it alleges that “for the tax years 2011 through 2016” each of the three left the value of its property out of the total assets it reported and the expenses related to that property out of the total expenses it reported.18 The year of the filings set out on this page falls inside that range.

Earlier in the same pleading, at ¶82, the complaint makes that allegation in shorter form and two more beside it. The paragraph names Laurel, Maple and Cypress as the “Tree entities” and alleges that they “filed materially false and misleading financial statements by not including the properties in other states they owned or related expenses”; that those statements “were submitted to the Office of Lieutenant Governor of the Virgin Islands and signed by Defendant Kahn”; and that “in 2013, Defendant Kahn also directed the outside accountant not to report the properties on their respective tax returns”.39 On the copy of the filing run at EFTA00313152 the financial statement filed by each of those three for the year ended 31 December 2012 carries no signature, and no preparer’s name and no accountant’s name stands on any of the seven.45 What the pleading alleges and what those sheets carry are both set out here, and this page does not settle the difference between them.

At ¶194 the complaint alleges that “The Annual Reports submitted on behalf of Cypress, Maple, and Laurel all were signed by Epstein and Defendant and Co-Executor Kahn”, with the words that follow quoting in part the same penalty-of-perjury declaration this page quotes above. Count Twenty-Five, which puts in issue those three companies’ annual reporting “for each of the tax years from 2011 to 2018” at ¶411, pleads at ¶415 that Epstein and Kahn signed each of those annual reports.17 On the copy of the annual reports at EFTA00313152 the SIGNATURE and DATE rules are blank on all seven, and the printed names stand on the lines beneath them.6 The Lieutenant Governor’s corporate file for Maple, Inc. and the corporate file for Laurel, Inc. each hold the same annual report for the year ended 31 December 2012, and on those two copies each of the two SIGNATURE rules carries a signature.7 For two of the three companies named at ¶194, then, a signed annual report for that year stands in the release. This page sets out what each copy carries and does not account for the difference between them.

These are the Government’s pleaded allegations in a civil action and were not adjudicated; the settlement of that action, and the estate’s denial of wrongdoing, are set out at Laurel, Inc.

The run is held twice, and the copies differ

The same thirty-six pages, in the same order, stand a second time in the release at EFTA00284828.8 The two are not interchangeable. The manuscript marks on the first copy are absent from the second: on EFTA00284828 p.1 the Cypress annual report’s date of incorporation reads 4/12/2011 with no ink ring and no correction beside it, and EFTA00284828 p.25 carries none of the ink that stands across the head of the corresponding Poplar sheet in the other copy.8240 Where this page quotes or reports a figure, the copy it was read from is named in the footnote.8

The first copy’s Poplar annual report is the one sheet of the thirty-six that carries a written query. A note in ink runs across the head of the page, over the office’s printed seal, in a hand of varying stroke weight sitting off the printed baseline; it occupies two lines, the first ending in a question mark, and it is not reliably legible at eight times the native raster. This page does not transcribe it.40

What the record here does not show

The documents cited here establish what seven companies told the Office of the Lieutenant Governor for the year ended 31 December 2012, what their own books for the same year recorded, who paid the fee and from which account, and what an internal schedule said each company was for. They do not show in full what the office did with the filings after receiving them: five sheets cited here carry an inked stamp impression of the Lieutenant Governor’s corporations office with a date on it, and one of those five also carries a manuscript annotation recording a receipt.41 They do not show what became of Mort, Inc. or CDE, Inc. after the 2013 filing: a column-scoped search for each name together with “dissolution” returned one page for Mort and none for CDE, and the single Mort page was not read for this purpose.19 They do not show the terms of the trusts whose names recur in the estate office’s index of these companies’ organizational files, and no instrument of any of them is among the documents cited here.42 Appearing in these documents is not evidence of wrongdoing by any person named on this page.

Notes

Employer identification numbers, tax identifier numbers, bank account numbers and routing numbers printed on the pages cited here are not reproduced on this page. Residential addresses appearing on the annual-report pages of the runs cited here are not reproduced on this page.

Footnotes

  1. Virgin Islands corporate filings for the year ended December 31, 2012 for seven corporations, in one run of thirty-six pages whose Bates page stamps run from EFTA00313152 to EFTA00313187. Page map re-derived for this page from the run’s own pages, each of which was rendered and read: annual reports at pp.1, 7, 13, 19, 25, 29, 33; franchise tax reports at pp.2, 8, 14, 20, 26, 30, 34; financial statements at pp.3, 9, 15, 21, 27, 31, 35; cheques at pp.4, 10, 16, 22, 28, 32, 36; internal balance sheets at pp.5, 11, 17, 23; internal profit and loss statements at pp.6, 12, 18, 24. The run’s pages carry no producing party’s Bates prefix. Employer identification numbers printed on these pages are not reproduced here. https://epstein-data.com/EFTA00313152 ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9

  2. Same run, Section 1 of the seven franchise tax reports and Section 1 of the seven annual reports. Read at the image at 400 dpi. The table’s two entries are the franchise tax reports’: their Section 1 carries DATE OF INCORPORATION and NATURE OF BUSINESS as given in the table, and also the physical and mailing address. The annual reports’ Section 1 carries a DATE OF INCORPORATION and no nature-of-business entry at all, together with the address of main office and the address of principal USVI office; six of the seven give the same date as the table. On the Cypress annual report at p.1 the printed date reads 4/12/2011, is ringed in blue ink with “11/22/11” written beside it in ink of the same colour in strokes of varying weight sitting off the printed baseline, and an inked ring and asterisk stand to the right of it; the other six annual reports carry their printed dates with no ink on them. Tax identification numbers on those pages are not reproduced here. https://epstein-data.com/EFTA00313152 pp.2, 8, 14, 20, 26, 30, 34; the annual reports at pp.1, 7, 13, 19, 25, 29, 33. ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9

  3. Same run, the seven franchise tax reports. Read at the image at 400 dpi on all seven sheets: TODAY’S DATE 6/30/2013 and TAX CLOSING DATE 12/31/2012 in Section 1; “SECTION 6 - TOTAL DUE (TAXES, PENALTY, INTEREST) / SUM OF 4B AND 5C” gives $150.00; the declaration beneath is in the same words as on the annual report; the rules captioned SIGNATURE and DATE under TREASURER and under PRESIDENT carry no mark, with “Richard Kahn” and “Jeffrey E. Epstein” printed on the lines beneath. https://epstein-data.com/EFTA00313152 pp.2, 8, 14, 20, 26, 30, 34. ↩ ↩2 ↩3 ↩4 ↩5

  4. Same run, the seven financial statements, upper half. Read at the image at 400 dpi on all seven sheets: six carry a single asset line reading PROPERTY with $1,000 in the money column, above TOTAL ASSETS $1,000; the CDE sheet’s single asset line reads STOCK SUBSCRIPTION RECEIVABLE $1,000 above the same total. Each sheet’s heading gives the company name and an employer identification number, which is not reproduced here. https://epstein-data.com/EFTA00313152 pp.3, 9, 15, 21, 27, 31, 35. ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7

  5. Same seven sheets, lower half. Read at the image at 400 dpi on all seven: STOCKHOLDER’S EQUITY / Paid in capital stock $1,000, an unlabelled ruled subtotal of 1,000 carrying no dollar sign, and TOTAL LIABILITIES AND STOCKHOLDER’S EQUITY $1,000; then the heading STATEMENT OF INCOME AND RETAINED EARNINGS / For the year ended December 31, 2012 and the single line quoted. No signature, date, preparer’s name or accountant’s name appears anywhere on any of the seven. https://epstein-data.com/EFTA00313152 pp.3, 9, 15, 21, 27, 31, 35. ↩ ↩2 ↩3 ↩4 ↩5 ↩6

  6. Same run, the seven annual reports, signature block. Read at the image at 400 dpi on all seven sheets: beneath the printed declaration the rules captioned SIGNATURE and DATE under TREASURER and under PRESIDENT carry no mark of any kind, and “Richard Kahn” and “Jeffrey Epstein” appear on the PRINTED FIRST NAME AND LAST NAME lines beneath them. https://epstein-data.com/EFTA00313152 pp.1, 7, 13, 19, 25, 29, 33. ↩ ↩2 ↩3

  7. The Maple, Inc. and Laurel, Inc. corporate files, the annual report and franchise tax report for tax closing date 12/31/2012. Rendered locally and read at the image at 400 dpi. On the Maple annual report the header gives TODAY’S DATE 6/30/2013 and TAX CLOSING DATE 12/31/2012 and the same employer identification number, corporation name, addresses, date of incorporation and three officers as the corresponding sheet of the filing run; beneath the printed declaration a signature stands across the TREASURER SIGNATURE rule and a signature across the PRESIDENT SIGNATURE rule, in two different inks, both DATE rules carry no mark, and the same two printed names as on the filing run’s sheet stand on the PRINTED FIRST NAME AND LAST NAME lines beneath. The Maple franchise tax report for the same two dates carries signatures on both SIGNATURE rules in the same two inks with both DATE rules empty. The Laurel annual report carries the same, with the same two dates and the same employer identification number as the Laurel sheet in the filing run. The signatures are described and not reproduced. The corresponding sheets of the filing run, read at the image at 400 dpi, carry no mark on any of those rules. Residential addresses on those pages are not reproduced here. https://epstein-data.com/EFTA01305177 pp.20-21 and https://epstein-data.com/EFTA01252022 p.24; the filing run’s sheets at https://epstein-data.com/EFTA00313152 pp.13, 19 and 20. ↩ ↩2 ↩3

  8. A second copy of the same thirty-six-page run, in the same order, whose Bates page stamps run from EFTA00284828 to EFTA00284863. Read at the image at 300 and 400 dpi on its seven annual-report pages and its Cypress annual report. On p.1 the DATE OF INCORPORATION entry reads 4/12/2011 with no ink ring and no manuscript correction beside it; on p.25 the head of the sheet carries no ink. Residential addresses on those pages are not reproduced here. https://epstein-data.com/EFTA00284828 pp.1, 7, 13, 19, 25, 29, 33. ↩ ↩2 ↩3 ↩4

  9. Same run, “Cypress, Inc. / Balance Sheet / As of December 31, 2012”, printed 1:15 PM 06/07/13, Accrual Basis, and “Cypress, Inc. / Profit & Loss / January through December 2012”, printed 1:17 PM 06/07/13. Read at the image at 400 dpi: the Net Income line reads -60,278.63 with the minus sign present. The text layer of the second copy of this run drops that minus sign. https://epstein-data.com/EFTA00313152 pp.5-6. ↩ ↩2 ↩3 ↩4

  10. Same run, “Nautilus, inc / Balance Sheet / As of December 31, 2012”, printed 1:10 PM 06/07/13, and “Nautilus, inc / Profit & Loss / January through December 2012”, printed 1:26 PM 06/07/13. Read at the image at 400 dpi. https://epstein-data.com/EFTA00313152 pp.11-12. ↩ ↩2 ↩3 ↩4

  11. Same run, “Laurel, Inc. / Balance Sheet / As of December 31, 2012”, printed 1:13 PM 06/07/13, and “Laurel, Inc. / Profit & Loss / January through December 2012”, printed 1:12 PM 06/07/13. Read at the image at 400 dpi. https://epstein-data.com/EFTA00313152 pp.17-18. ↩ ↩2 ↩3 ↩4

  12. Same run, “Maple, Inc. / Balance Sheet / As of December 31, 2012”, printed 1:31 PM 06/07/13, and “Maple, Inc. / Profit & Loss / January through December 2012”, printed 1:41 PM 06/07/13. Read at the image at 400 dpi: the bank line and both totals read 2,608.03 and the equity line reads Capital Stock. The text layer of this page renders the final total as 2,808.03 and the equity line as “Cannel Stock”; both were read at the image. https://epstein-data.com/EFTA00313152 pp.23-24. ↩ ↩2 ↩3 ↩4

  13. Same run, the seven cheques. Read at the image at 400 dpi on all seven sheets. Four are machine-printed cheques of FirstBank St. Thomas drawn in the company’s own name: CYPRESS, INC no. 1008 dated 6/11/2013; MAPLE, INC no. 1006, LAUREL, INC no. 1009 and NAUTILUS, INC no. 1010, each dated 6/5/2013; each payable to the Government of the Virgin Islands for $150.00 with a printed memo referring to franchise tax. Three are cheques of FirstBank Puerto Rico printed in the name Jeffrey E. Epstein, numbered 120, 121 and 123, completed throughout in a hand of varying stroke weight sitting off the printed rules, dated 6/4/2013, 6/4/2013 and 6/6/2013, each for $150.00; the handwritten MEMO line on each names one company and its franchise tax, Mort on p.36, CDE on p.32 and Poplar on p.28. The handwriting is described and not quoted. Each of those three sheets carries two black bars, measured at 400 dpi; no number from any of the seven cheques other than the cheque numbers and the $150.00 amount is reproduced here. https://epstein-data.com/EFTA00313152 pp.4, 10, 16, 22, 28, 32, 36. ↩ ↩2 ↩3

  14. Same run, the seven annual reports, Section 2. Read at the image at 400 dpi on all seven sheets: the NAME/TITLE column reads “Jeffrey E Epstein President/Director”, “Richard Kahn Treasurer/Director” and “Darren K. Indyke Vice President/Secretary/Director” on each, and the TERM EXPIRATION column reads “Serves until successor elected” against each. Residential addresses on those pages are not reproduced here. https://epstein-data.com/EFTA00313152 pp.1, 7, 13, 19, 25, 29, 33. ↩

  15. The registry numbers are printed on the face of the 2019 filings cited above: 581872 (Poplar), 581974 (Cypress), 581975 (Nautilus), 581976 (Maple), 581980 (Laurel), 581871 (Southern Trust Company). https://epstein-data.com/EFTA00076491 pp.68, 74, 78, 82, 86, 89. Maple’s and Laurel’s numbers are given identically on their Lieutenant Governor certificates. Nothing cited here states what the numbering signifies, and this page does not infer it. ↩

  16. Same run, the printed footnotes and printed declaration of the Lieutenant Governor’s annual-report form, which stand on every one of the seven annual reports. Read at the image at 400 dpi. https://epstein-data.com/EFTA00313152 p.19; the same printed text appears at pp.1, 7, 13, 25, 29 and 33. ↩ ↩2

  17. Same complaint, ¶194, and Count Twenty-Five at ¶¶411 and 415. Read at the image at 400 dpi: ¶194 at p.73 in the words quoted; ¶411 at p.105 in the words quoted, and ¶415 at p.106, which pleads that Epstein and Kahn signed each of the three companies’ annual reports “for these years”. The extraction of p.106 damages the words standing between the two names in ¶415, so that paragraph is described from the image rather than quoted. https://epstein-data.com/EFTA00161836 pp.73, 105-106. ↩ ↩2

  18. Same complaint, ¶183 and ¶¶186, 189 and 192, on the financial statements of Cypress, Inc., Maple, Inc. and Laurel, Inc. Read at the image at 400 dpi on both sheets: ¶183 at p.72 in the words quoted, and ¶¶186, 189 and 192 at pp.72-73, each of the three reading “for the tax years 2011 through 2016”. https://epstein-data.com/EFTA00161836 pp.72-73. ↩ ↩2

  19. Searches run against the full-text index of the release on 8 September 2026, column-scoped and by phrase, with no limit applied. "NO ACTIVITY for the Year Ended December 31, 2012" returns 21 pages across nine documents, of which seven are in EFTA00313152 and seven in EFTA00284828. "Poplar, Inc.", "Mort, Inc." and "CDE, Inc." each together with "Profit & Loss" return 0 pages. "Franchise Tax and Annual Report Filing" returns 14 pages across four documents: 6 pages each in EFTA00076491 and EFTA00076892, being the six companies twice, and one page in each of two further productions, both copies of the Southern Trust filing and both cited above. The text of all fourteen was checked for both company names and neither appears on any of them. "Mort, Inc" with "dissolution" returns 1 page, not read for this purpose; "CDE, Inc" with "dissolution" and "Poplar, Inc" with "dissolution" return 0. A regular-expression scan of every page of the second amended complaint at EFTA00161836 for the word CDE returned no page. Whether material these phrasings do not reach exists in the release is not settled by this page. ↩ ↩2 ↩3 ↩4

  20. Richard Kahn to Jeffrey Epstein, subject “183 Columbia Heights”, RFC date header “Wed, 04 Apr 2012 18:43:10 +0000”; the header is in coordinated universal time and no clock time is printed here. The four correspondent names printed here from this page, being Kahn as sender, Epstein as recipient and Darren Indyke and David Mitchell in the two forwarded headers beneath, were read at the image at 400 dpi before they were printed here. E-mail addresses and other personal contact details printed on that page are not reproduced here. https://epstein-data.com/EFTA01147850 p.1. ↩

  21. Internal schedule of entities, columns headed Entity Name, Type, State, Tax ID #, Year End, Extension Due, Due with Ext, Ownership and Notes; the sheet under the heading NEW YORK. Read at the image at 400 dpi: the Maple, Inc. row’s Notes column reads “holds title for NYC property”. Tax identification numbers on that page are not reproduced here. https://epstein-data.com/EFTA01118648 p.5. ↩ ↩2

  22. Same schedule, the preceding sheet. Read at the image at 400 dpi: the Poplar, Inc. row’s Notes column reads “Unsure of business purpose” and carries nothing else; under the heading PROPERTIES / USVI the Nautilus, Inc. row reads “holds title for Little Saint James (St Thomas)”; under NEW MEXICO the Cypress, Inc. row reads “holds title for New Mexico Property”; under FLORIDA the Laurel, Inc. row reads “holds title for Florida property”. The Mort, Inc. row and the Paris-SCIJEP row above it are on p.5 of the same run, read at the same resolution; the Mort row’s Notes column carries three lines, the first naming the three officers, the second reading “Formed April 12, 2011” and the third “Purpose - acquire 1 share of SCIJEP from DKI”. Tax identification numbers on those pages are not reproduced here. https://epstein-data.com/EFTA01118648 p.4; the Mort and SCIJEP rows at p.5. ↩ ↩2 ↩3 ↩4 ↩5

  23. A second, shorter version of the same schedule, three pages, with fewer columns. Read at the image at 400 dpi: the CDE, Inc. row’s Notes column carries five lines, reading in order “Officers: JE-Pres; DI-Secretary; RK-Treasurer”, “Formed to take title to Little Saint James Island”, “Erika Kellerhals is Agent”, “Directors are JE, RK and DI” and “Incorporated April 28, 2011”; the L.S.J., LLC row immediately above it ends with the line “Holds Title to Little Saint James”; the New Mexico rows on the second sheet give title as held by Zorro Trust. Searching all three pages of this run for Cypress, Nautilus, Laurel, Maple and Poplar returned no page. Identity and tax numbers printed on that page are not reproduced here. https://epstein-data.com/EFTA01118590 p.1; the New Mexico and Paris rows at p.2. ↩ ↩2 ↩3 ↩4 ↩5 ↩6

  24. The first sheet of the run holding the longer schedule: an untitled page under the headings BILLING and QUESTIONS / ISSUES. Read at the image at 300 dpi: the sheet carries no author, addressee, date or letterhead. https://epstein-data.com/EFTA01118648 p.1. A different list of open items, overlapping this one in some of its numbered items but not in the two quoted here, was circulated by e-mail in the same period; it is not the source of any quotation on this page. ↩ ↩2 ↩3

  25. Certificates of the Lieutenant Governor of the Virgin Islands, each certifying that the named corporation “filed in my office on November 22, 2011 as provided for by law, Articles of Incorporation, duly acknowledged”: Maple, Inc., Corp No. 581976, at https://epstein-data.com/EFTA01305177 p.1; Laurel, Inc., Corp No. 581980, at https://epstein-data.com/EFTA01252022 p.1. The equivalent certificate for Nautilus, Inc., Corp No. 581975, is cited at Nautilus, Inc. Further copies of the Maple file stand at https://epstein-data.com/EFTA01266690 , https://epstein-data.com/EFTA00073356 and https://epstein-data.com/EFTA00168459 , and of the Laurel file at https://epstein-data.com/EFTA00073389 and https://epstein-data.com/EFTA00168426 . ↩

  26. Maple, Inc. corporate file, the balance sheets filed with its annual reports. Read in the text layer of the run: as of December 31, 2011 and December 31, 2012 the single asset line is PROPERTY $1,000; as of December 31, 2013 the line is CASH $3,494 against ADVANCES; and the sheets for 2014, 2015, 2016 and 2017 carry CASH lines of $25,355, $13,635, $4,440 and $18,281. https://epstein-data.com/EFTA01305177 pp.27-33. ↩ ↩2

  27. Laurel, Inc. corporate file, the balance sheets filed with its annual reports. Read in the text layer of the run: PROPERTY $1,000 as of December 31, 2011 and December 31, 2012; CASH from the sheet as of December 31, 2013, with an ADVANCES line and an accumulated deficit thereafter. https://epstein-data.com/EFTA01252022 pp.27-33. ↩ ↩2

  28. “THE UNITED STATES VIRGIN ISLANDS / Franchise Tax and Annual Report Filing 2019”, USVI Lieutenant Governor, printouts generated from the office’s system in February 2020. Read at the image at 300 dpi. POPLAR, INC. (581872), filed September 09, 2019, at pp.68-70; LAUREL, INC. (581980), filed September 09, 2019, at pp.74-76; MAPLE, INC. (581976), filed September 09, 2019, at pp.78-80; CYPRESS, INC. (581974), filed July 31, 2019, at pp.82-84; NAUTILUS, INC. (581975), filed July 31, 2019, at pp.86-88. On the second sheet of each, the entry against “Did the entity have Economic Activity during the reporting period?” reads No. Each filing date is printed with a clock time carrying no time zone, and no clock time is given here. Tax identifier numbers and officers’ e-mail addresses on these pages are covered by black bars; residential address information on them is not reproduced here. The copy in this run is reproduced on blue-tinted stock. https://epstein-data.com/EFTA00076491 pp.68-88. ↩ ↩2 ↩3 ↩4 ↩5 ↩6

  29. A second copy of the same 100-page run, carrying the same six 2019 filings at the same page positions. https://epstein-data.com/EFTA00076892 pp.68-91. The figures and entries reported here are read from the first copy. ↩

  30. Same run, “Franchise Tax and Annual Report Filing 2019, SOUTHERN TRUST COMPANY, INC. (581871)”, filed July 31, 2019. Read at the image at 300 dpi: the entry against “Did the entity have Economic Activity during the reporting period?” reads Yes, and the amount of capital at the date of the report is given as 2,249,643.00. https://epstein-data.com/EFTA00076491 pp.89-91. ↩

  31. Same filings, third sheet of each. Read at the image at 300 dpi on the Poplar, Laurel and Maple filings: under Signature(s), “Ms. Erika KELLERHALS” is entered as “Attorney in Fact” “On Behalf Of” “President”, with “Jeffrey EPSTEIN” and the date 07/31/2019, and “Richard KAHN” as “Treasurer” with the date 07/31/2019. https://epstein-data.com/EFTA00076491 pp.70, 76, 80. The corresponding sheets of the Cypress and Nautilus filings, at pp.84 and 88, carry the same entries and the same dates. ↩ ↩2

  32. Epstein’s death at the Metropolitan Correctional Center on August 10, 2019 is documented, with primary sourcing, at Death of Jeffrey Epstein; not independently re-sourced here. ↩ ↩2

  33. Two further copies of the Southern Trust Company 2019 filing, one page in each of two other productions: https://epstein-data.com/EFTA02808820 p.24 and https://epstein-data.com/EFTA02814142 p.24. Read in the text layer; neither page names Mort, Inc. or CDE, Inc. ↩

  34. Deutsche Bank Trust Co. Americas statement, Jeffrey Epstein, March 2019. Read at the image at 400 dpi: this copy is a reconstruction rather than a photograph — uniform monospaced type on a clean white field with black bars as applied rectangles, no paper grain, ink or skew — and the transaction rows on this page carry no amount column, the figures standing on another page of the same run. The dates fall into a stack of their own, separated from the description blocks, so assigning a date to any row is order inference and not something the sheet prints. The seven consecutive “Outgoing Money Trnsf / TO FIRSTBANK PUERTO RICO A/C” entries name, in order, LSJE LLC, MAPLE, INC., GREAT ST JIM LLC, LAUREL, INC., MICHELLE’STRANSPORT CO. LLC, NAUTILUS, INC and CYPRESS, INC. Partial account numbers on that page are not reproduced here. https://epstein-data.com/EFTA01428610 p.8. ↩ ↩2

  35. Government of the United States Virgin Islands v. Estate of Jeffrey E. Epstein et al., Superior Court of the Virgin Islands, Case No. ST-20-CV-14, Second Amended Complaint, filed as an exhibit on January 10, 2023 in Case 1:22-cv-10904-JSR — ¶38, on Cypress, Inc. https://epstein-data.com/EFTA00161836 pp.43-44. ↩

  36. Same complaint, ¶¶39 and 40, on Maple, Inc. and Laurel, Inc. https://epstein-data.com/EFTA00161836 p.44. ↩

  37. Same complaint, ¶30, on Poplar, Inc.: “Poplar, Inc. was incorporated on November 22, 2011. Epstein was president and director of Poplar, Inc., and its purpose was described in corporate filings as ‘holding property for personal use.’ Defendants Indyke and Kahn are secretary and treasurer of Poplar, Inc., respectively.” https://epstein-data.com/EFTA00161836 p.42. Nautilus, Inc. is pleaded at ¶¶22-27, pp.40-41. ↩

  38. Same complaint, ¶80, listing companies of which Kahn and Indyke were officers or directors; Mort, Inc. appears in that list. https://epstein-data.com/EFTA00161836 p.52. The list as extracted carries a gap after the words “and of”, and this page does not guess what stands there. ↩

  39. Same complaint, ¶82, on the financial statements of Laurel, Inc., Maple, Inc. and Cypress, Inc. Read at the image at 400 dpi: the paragraph stands whole on one sheet in the words quoted. Neither Mort, Inc. nor CDE, Inc. is named in it. https://epstein-data.com/EFTA00161836 p.53. ↩

  40. The manuscript note at the head of the Poplar annual report in the first copy. Read at the image at 600 dpi and by magnifying the native 816x1056 raster of that page eight times: two lines of cursive in ink, of varying stroke weight and sitting off the printed baseline grid, running over the office’s printed seal, the first line ending in a question mark. It is not reliably legible and is described rather than transcribed. https://epstein-data.com/EFTA00313152 p.25. ↩ ↩2

  41. The inked marks on the same two corporate files. Read at the image at 400 dpi: an inked stamp impression naming the Lieutenant Governor’s corporations office and carrying a date stands on the Maple annual report and on the Maple franchise tax report for tax closing date 12/31/2012, on the Maple balance sheets as of December 31, 2013 and December 31, 2017, and on the Laurel annual report for the same tax closing date. The count of sheets carrying that stamp across these runs is not given here: a later reading of one company’s full corporate file found it on at least thirteen sheets of that file alone. A manuscript annotation in ink on the Maple franchise tax report records a receipt number, an amount and a cheque number; the cheque number is the number this page gives above for the Maple cheque. The stamps and the annotation are described and not quoted. https://epstein-data.com/EFTA01305177 pp.20, 21, 27 and 31; https://epstein-data.com/EFTA01252022 p.24. ↩

  42. Estate-office index of file contents, listing folder tabs by title under a heading for each entity. Read in the text layer: headings appear for MAPLE, CYPRESS, LAUREL and NAUTILUS organizational files, each followed by tabs of the same names including a pair of trusts named for the company, and for MORT INC., POPLAR, INC and CDE INC. This is a list of tab titles and is evidence that files bore those names; no instrument behind any of the trust tabs is among the documents cited here. https://epstein-data.com/EFTA00299927 pp.17-19, 22-26. ↩

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