Retroactive Capital Contribution Documentation

Ganjier Guild Ecosystem · Capital & Cross-Entity

Form U

Final Internal · Ecosystem staff

Purpose. Tracks founder and member expenditures incurred since January 1, 2026 for potential credit as initial capital contributions to Smoke & Oakum LLC, and documents Guild Patron and Founder equity claims per Section 28A.

Applicability. Completed by LLC members and founding contributors seeking retroactive capital credit. No equity interest is conferred by completion of this form alone.

# Form U — Retroactive Capital Contribution Documentation ## Purpose Form U provides a structured record of expenditures incurred by founders and LLC members since January 1, 2026, in connection with the formation or early operations of Smoke & Oakum LLC. These expenditures may be credited as initial capital contributions to the LLC, subject to LLC manager approval and formal documentation. Form U also serves as the primary tracking document for Guild Patron and Founder equity claims per the Section 28A contribution taxonomy. No retroactive capital credit is formally recognized in LLC records, and no equity interest is conferred, until the LLC manager approves the credit and the operating agreement is amended accordingly. ## Owner & Maintenance **Owner:** LLC CFO, in coordination with the LLC CEO and submitting member. **Update cadence:** Submitted by the contributing member at any time during the tracking period; reviewed by the LLC CFO within 30 days of submission; formal recognition deferred until LLC manager approval. **Live record location:** Governance Drive — Finance / Capital folder (accessible to LLC officers and the submitting member). Supporting documentation is stored in the location identified by the submitter and cross-referenced in the form. ## Fields Tracked ### Submitter Information - Submitter name - LLC member role - Contribution title per Section 28A (e.g., Guild Patron, Founder, compound title) - Submission date ### Expenditure Record (one entry per item) - Date of expenditure - Category (legal fees / software and subscriptions / equipment and hardware / travel and mileage / professional services / registration and filing fees / other) - Vendor / payee - Amount - Business purpose description - Supporting documentation reference (receipt, invoice, statement — stored location) ### Supporting Documentation Checklist ☐ Receipts ☐ Credit card statements with relevant charges identified ☐ Invoices ☐ Bank statements ☐ Other (described in free text) Supporting documentation storage location: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ ### Business Purpose Statement Free-text statement describing the overall connection between the expenditures listed and the formation or early operations of Smoke & Oakum LLC. ### Certification Checklist ☐ All expenditures listed were incurred on or after January 1, 2026. ☐ All expenditures were incurred in connection with the formation or early operations of Smoke & Oakum LLC. ☐ No expenditure listed has been previously reimbursed by any ecosystem entity or third party. ☐ I understand that formal capital credit recognition is subject to LLC manager approval. ☐ I understand that completion of this form does not, by itself, confer LLC equity. Equity requires a formal LLC operating agreement amendment per Section 28A.5. ### LLC CFO / Manager Review Record - Reviewed by (name and role) - Date of review - Manager approval of credit amount - LLC operating agreement amendment required: Yes / No - Formal capital account credit entered: Yes (date) / Pending ## Workflow 1. **Submitter** assembles supporting documentation and completes Form U, listing all qualifying expenditures with documentation references. 2. **LLC CFO** reviews the submission within 30 days, verifies documentation, and confirms the business purpose of each expenditure. 3. **LLC Manager** reviews the CFO's recommendation and, if approved, authorizes the capital credit amount. 4. **Operating agreement amendment** — If the credit involves Guild Patron or Founder equity (per Section 28A.5), a formal LLC operating agreement amendment is required before equity is recognized. 5. **Capital account entry** — Upon formal approval, the LLC CFO records the capital contribution in LLC financial records. 6. **Retention** — Form U and all supporting documentation are retained in the Finance / Capital folder per the record-retention schedule. ## Cross-References - **Form V** — Cross-entity contributors whose sweat equity is tracked through Form V may have related Founder or Guild Patron equity claims documented in Form U. - **Form R** — LLC ownership interests arising from Form U capital credits must be disclosed in the contributor's annual Form R. - **Form Q** — Board members who hold LLC ownership interests must acknowledge cross-entity implications in Form Q.