{
  "$id": "https://startups.as/lm2.report",
  "$type": "Name",
  "source": {
    "kind": "api.sb",
    "ns": "startups.as",
    "at": "2026-10-26T12:16:35.711Z",
    "note": ""
  },
  "name": {
    "$id": "https://api.sb/startups.as/names/lm2.report",
    "version": 1493,
    "domain": "lm2.report",
    "label": "Lm2.Report",
    "tier": "namespace",
    "coreNoun": "Obligation check",
    "buyer": "Deliverable Mint: \"lm2\"",
    "set": "S20 [task].report semantic-TLD work rails",
    "abstraction": "V-compliance",
    "role": "projection",
    "status": "namespace seed",
    "registrar": "porkbun",
    "stage": "off",
    "provenance": {
      "tier": {
        "basis": "Inferred",
        "source": "portfolio-lens-a.tsv (tier)",
        "confidence": "med",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "role": {
        "basis": "Inferred",
        "source": "portfolio-lens-b.tsv (role)",
        "confidence": "med",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "status": {
        "basis": "Inferred",
        "source": "lens A tier namespace",
        "confidence": "med",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "abstraction": {
        "basis": "Inferred",
        "source": "portfolio-lens-b.tsv (abstraction)",
        "confidence": "med",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "set": {
        "basis": "Inferred",
        "source": "portfolio-lens-a.tsv (set_or_journey)",
        "confidence": "med",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "buyer": {
        "basis": "Inferred",
        "source": "portfolio-lens-b.tsv (icp_or_position)",
        "confidence": "med",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "coreNoun": {
        "basis": "Inferred",
        "source": "seed rule: the unit noun of lens B abstraction V-compliance (portfolio-lens-b.md §1)",
        "confidence": "low",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "display": {
        "basis": "Inferred",
        "source": "seed rule from the casing rules in docs/plans/2026-10-24-portfolio-stack-visualization.md; compound labels are open",
        "confidence": "low",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      },
      "registrar": {
        "basis": "Inferred",
        "source": "holdings ledger (domains repo, read-only)",
        "confidence": "high",
        "by": "agent:startups-as-seed",
        "at": "2026-10-25"
      }
    },
    "tensions": [
      {
        "field": "tier",
        "a": "namespace",
        "b": "projection",
        "scale": "namespace vs brand",
        "note": "lens A reads namespace (namespace); lens B reads projection (brand)"
      }
    ]
  },
  "stack": {
    "kind": "generated",
    "title": "Generated around Lm2.Report",
    "levels": [
      {
        "label": "centre",
        "nodes": [
          {
            "domain": "lm2.report",
            "side": "spine",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "the businesses",
        "nodes": [
          {
            "domain": "monthend.finance",
            "side": "spine",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "the abstractions",
        "nodes": [
          {
            "domain": "headless.ly",
            "side": "left",
            "door": false
          },
          {
            "domain": "apis.accountants",
            "side": "spine",
            "door": false
          },
          {
            "domain": "gigs.accountants",
            "side": "right",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "the abstractions",
        "nodes": [
          {
            "domain": "saas.studio",
            "side": "left",
            "door": false
          },
          {
            "domain": "gigs.tax",
            "side": "right",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "brands",
        "nodes": [
          {
            "domain": "preparers.tax",
            "side": "spine",
            "door": false
          }
        ],
        "more": 0
      },
      {
        "label": "brands",
        "nodes": [
          {
            "domain": "worklists.dev",
            "side": "spine",
            "door": false
          }
        ],
        "more": 0
      }
    ],
    "edges": [
      {
        "a": "lm2.report",
        "b": "monthend.finance",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "monthend.finance",
        "b": "headless.ly",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "monthend.finance",
        "b": "apis.accountants",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "monthend.finance",
        "b": "gigs.accountants",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "headless.ly",
        "b": "saas.studio",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "apis.accountants",
        "b": "gigs.tax",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "gigs.tax",
        "b": "preparers.tax",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      },
      {
        "a": "preparers.tax",
        "b": "worklists.dev",
        "kind": "line",
        "backed": true,
        "verb": "runs-on",
        "basis": "Inferred"
      }
    ],
    "text": "                            Lm2.Report                                             centre\n                                 │\n                         MonthEnd.Finance                                          the businesses\n                     ╱           │            ╲\n   Headless.ly           APIs.Accountants          Gigs.Accountants                the abstractions\n        │                                     ╲\n   SaaS.Studio                                         Gigs.Tax                    the abstractions\n                                              ╱\n                           Preparers.Tax                                           brands\n                                 │\n                           Worklists.Dev                                           brands"
  },
  "relationships": [
    {
      "$id": "https://api.sb/startups.as/relationships/runsOn--lm2.report--monthend.finance",
      "version": 3934,
      "from": "lm2.report",
      "to": "monthend.finance",
      "verb": "runs-on",
      "why": "sb def lm2.report: built on functions/accounting [medium]; monthend.finance is its preferred provider [medium]",
      "sources": [
        "docs/plans/research/2026-10-24-builder-brands/logo-graph.tsv"
      ],
      "confidence": "medium",
      "basis": "Inferred",
      "truth": "specified",
      "predicate": "logo row: \"Powering\" / \"Built on\" (customer runs on supplier)",
      "retracted": false,
      "by": "agent:startups-as-seed",
      "at": "2026-10-25"
    }
  ],
  "neighbours": {
    "sameAbstraction": [
      "compliance.do",
      "dirreg.dev",
      "redact.do",
      "soc2.do",
      "attestations.services",
      "batterycheck.dev",
      "bottledeposit.dev",
      "carriercomp.dev",
      "ciac.dev",
      "cleantruck.dev",
      "complyi.ng",
      "databroker.report",
      "datecode.dev",
      "fflcheck.dev",
      "fifra.dev",
      "floodi.ng",
      "jointcheck.dev",
      "lawlabel.dev",
      "ld2.dev",
      "mattressfee.dev",
      "minesafety.dev",
      "neshap.dev",
      "pentesters.work",
      "pest.report",
      "pilotrecords.dev",
      "regf.dev",
      "tankcheck.dev",
      "tirefee.dev",
      "trustnotice.dev"
    ],
    "listedBy": [],
    "logoRowsIn": [
      {
        "row": "monthend.finance",
        "truth": "specified"
      }
    ],
    "logoRow": [],
    "slices": []
  },
  "card": {
    "$context": "https://api.sb/?array",
    "$id": "https://api.sb/lm2.report?array",
    "$type": "Startup",
    "id": "startup_lm2report",
    "name": "lm2.report",
    "pitch": "Every union covered by the LMRDA must file an LM-2, LM-3 or LM-4 within 90 days of its fiscal year end, picked by its annual receipts; in a small local a volunteer treasurer builds it from bank statements, and the officers who sign it answer personally for a late or false report.",
    "icp": "Small locals whose treasurer files the report alone",
    "status": "Designed",
    "ventures": [
      {
        "$id": "https://api.sb/startups?venture=back-office&array",
        "name": "Back office"
      }
    ],
    "families": [
      {
        "$id": "https://api.sb/startups?family=report&array",
        "name": "report (suffix .report)"
      }
    ],
    "abstractions": [
      "Service",
      "Agent",
      "Dataset"
    ],
    "motions": [
      "b2b",
      "b2d"
    ],
    "coordinates": {
      "icp": "Small union locals (annual receipts under $250,000, filing LM-3 or LM-4) whose president and treasurer are personally responsible for filing and signing the annual report",
      "industries": {
        "81393": "https://api.sb/Industries/81393?array"
      },
      "occupations": {
        "11-3031.01 · serves": "https://api.sb/Occupations/11-3031.01?array",
        "Bookkeeping, Accounting, and Auditing Clerks · serves": "https://api.sb/Occupations/Office_and_Administrative_Support/Financial_Clerks/Bookkeeping?array"
      },
      "processes": {
        "9.3.4": "https://api.sb/Processes/9.3.4?array",
        "11.2.2.8": "https://api.sb/Processes/11.2.2.8?array"
      },
      "offers": {
        "LM-3 done-for-you · b2b · $499/year · services-as-software": "https://api.sb/by-motion/b2b?array",
        "LM-4 done-for-you · b2b · $149/year · services-as-software": "https://api.sb/by-motion/b2b?array",
        "LM-2 prepared · b2b · $2500/year · services-as-software": "https://api.sb/by-motion/b2b?array",
        "lm2.report data for agents and developers · b2d · $0.05 per call · metered API": "https://api.sb/by-motion/b2d?array"
      },
      "products": {
        "The annual report prepared from the union's books and filed with OLMS · Service, Agent": "https://api.sb/by-abstraction/service?array",
        "Every union's filed LM reports as typed, browsable records (receipts, disbursements, officers, assets and liabilities by year) · Dataset": "https://api.sb/by-abstraction/data?array"
      },
      "oneLiner": "Upload your local's bank statements; we prepare your LM-3/LM-4, review it with you and file it in EFS before the 90-day deadline.",
      "category": "Union compliance: LMRDA annual financial reporting (OLMS LM-2/3/4)",
      "beats": {
        "Withum: Paid CPA route where the local pays an accountant but officers retain liability. No published price for LM preparation (quote only).": "https://api.sb/by-alternative/professional?array",
        "RBT CPAs: Regional firm preparing LM-2/3/4 for unions. No published price (quote only).": "https://api.sb/by-alternative/professional?array",
        "RCS Union Software: Union accounting and payroll software; the treasurer still does the preparation.": "https://api.sb/by-alternative/incumbent?array",
        "Manual EFS filing (do nothing): Free to file, but DOL estimates ~103 hours per LM-3, ~9 hours per LM-4 and ~530 hours per LM-2, at an average filer rate of $39.11/hour (LM-3) and $37.38/hour (LM-4): about $4,028 of officer time per LM-3 and about $336 per LM-4, every year, under a 90-day deadline with no extensions.": "https://api.sb/by-alternative/manual?array",
        "OLMS Online Public Disclosure Room (do nothing, for data): Filed LM reports are searchable and bulk-downloadable free, as pipe-delimited yearly zip files that need parsing.": "https://api.sb/by-alternative/nothing?array"
      },
      "unplaced": {
        "industries": "not placed yet: ideate.icp places it from the Startup’s sources",
        "occupations": "not placed yet: ideate.icp places it from the Startup’s sources",
        "processes": "not placed yet: ideate.icp places it from the Startup’s sources",
        "supplies": "not yet: build.product names the Verbs it serves",
        "drawsOn": "not yet: build.product names what it draws on",
        "beats": "not yet: the choice (ideate.hypothesis) names each rival by its URL"
      }
    },
    "platform": false,
    "domains": [
      {
        "$id": "https://api.sb/domains/lm2.report?array",
        "name": "lm2.report"
      }
    ],
    "usesPlatform": "https://api.sb/?array"
  },
  "links": {
    "page": "https://startups.as/lm2.report",
    "apiSb": "https://api.sb/startups.as/names/lm2.report",
    "startupCard": "https://api.sb/lm2.report"
  }
}