Refactored 2026-06-02 to minimum-viable-carbon + AI-full per THE_HANDSHAKE_LANE doctrine. Bosons do the work; humans appear at the edges where presence matters.
Doctrine · Two Carbon Lanes · Silicon for everything else
THE_AUTHOR_LANE — what the Sovereign does (speak the magnitude · script the curriculum · teach the system).
THE_HANDSHAKE_LANE — what the Country Steward CEO does (shake hands · kiss babies · warm-flesh presence · HNW touch · covenant signature).
Everything else — reconciliation · AP execution · payroll · monthly close · audit · tax prep · ledger maintenance · strategy advisory — runs on silicon bosons. Hiring a human for operational work is doctrinal drift.
C1 · LEGAL OBSERVER
⚜️ Skabelund Law
Active
Levi · CounselExternal
Engagement: retainer + per-matter · as-needed
Cadence: quarterly review + ad-hoc on flags
Engaged since: 2023-05-30
Sign legal opinions · entity formation · contract review · charter prep coordination · regulatory liaison. BAR-required; cannot be silicon.
Holder: William John Skabelund
C2 · TAX SIGNING PARTNER
💙 Tax CPA Signer
Open
Wise Heart · ExternalSigns Only
Hire window: H2 2026 · M2 (Aug)
Cadence: ~4 hrs/quarter
Sourced via: Skabelund referral
Signs IRS returns AI-prepared by Manasseh-Tax boson. Engagement is signing-only · work is AI-prepared · CPA reviews + signs. Files SOL paired-OEB (3 lines/wk).
Holder: TBD via Skabelund
C3 · COUNTRY STEWARD CEO
👸 Priesthood
H1 2027
Female-LockedCovenant HireThe Handshake
Hire window: Q1–Q2 2027
Gates: 6 bosons ACTIVE ≥ 60 days · covenant candidate identified
Ratifiers: Caleb AND Rachel (joint)
All 5 Handshake-Lane functions at executive scale. Face of the vessel to HNW clients · peer-sovereign families · regulators · audience. Named in CCS audience handoff ≥1/month. Carries 90-day absence test.
Holder: TBD · covenant-relationship hire · NOT cold-recruited
C4 · INDEPENDENT DIRECTOR
🦅 Governance
Year 3
Pre-CharterIndependent
Hire window: Year 3 pre-charter prep
Gates: CSCEO seated ≥ 12 months · charter state selected
Sourced via: Skabelund governance network
Governance oversight for The Manasseh Project institutional arc. Private trust company charter prep (WY/UT/SD/NV). Fiduciary standards. Audit committee chair. NO personal relationships with Sovereign.
Holder: TBD · not opening until Year 3
Tier Purpose
Silicon performs ALL operational work: nightly reconciliation, payment execution under threshold, payroll calculation, monthly close, continuous audit, tax prep. Hard limit: cannot wire · cannot exceed threshold · cannot decide doctrine. Drafts only · Sovereign clicks.
S1 · LEDGER BOSON
🔭 Manasseh-Ledger
Build · Sep 2026
Read-OnlyNightly
Build: OX-AI Sprint 2
Runtime: Claude API · 24/7 autonomous
Reports to: Sovereign morning sweep
Nightly reads Mercury · Ramp · Bill.com · QBO · IBKR. Reconciliation + anomaly detection. Daily summary surfaced to pull location.
Hard limit: read-only · cannot execute · cannot wire
S2 · AP BOSON
🔭 Manasseh-AP
Build · Sep 2026
Under-ThresholdPer-Bill
Build: OX-AI Sprint 2
Runtime: Claude API
Reports to: Sovereign → CSCEO when seated
Bill.com queue management · approved-payment execution under sovereign threshold · vendor onboarding drafts (Sovereign approves) · 1099 prep.
Hard limit: cannot wire · cannot exceed threshold · cannot onboard vendors without sign-off
S3 · PAYROLL BOSON
🔭 Manasseh-Payroll
Build · Sep 2026
Calc + DraftPer-Cycle
Build: OX-AI Sprint 2
Runtime: Claude API
Reports to: Sovereign clicks run → CSCEO when seated
Payroll calculation for international contractors (Wise) + future employees · run drafting · 1099 generation · pay stubs.
Hard limit: cannot execute runs without Sovereign click · cannot change pay rates
S4 · CLOSE BOSON
🔭 Manasseh-Close
Build · Sep 2026
MonthlyTemplate-Bound
Build: OX-AI Sprint 2
Runtime: Claude API
SLA: close ≤ 7 biz days post-month-end
Monthly close · journal entries within defined templates · financial statement generation (P&L · BS · CF) · chart of accounts hygiene.
Hard limit: cannot change chart of accounts structure · cannot post manual entries outside templates
S5 · AUDIT BOSON
🔭 Manasseh-Audit
Build · Sep 2026
Read-OnlyWeekly
Build: OX-AI Sprint 2
Runtime: Claude API
Reports to: CSCEO when seated · Sovereign interim
Sovereignty Equation (S ≥ 0.95) · Dependency Score (D < 5%) · 90-day absence test · SOVEREIGNTY_TRESPASS flag. Quarterly FINANCE_SOVEREIGN_SCORECARD update.
Hard limit: read-only · cannot push alerts directly to Sovereign (emergencies excepted)
S6 · TAX BOSON
🔭 Manasseh-Tax
Build · Q4 2026
Drafts OnlyCPA Signs
Build: after Close stable
Runtime: Claude API
Reports to: Tax Signing Partner + Sovereign
Quarterly estimated tax calculations · R&D credit identification (SOL platform may qualify) · year-end planning drafts. All work AI-prepared; CPA reviews + signs.
Hard limit: cannot file returns · cannot represent IRS positions
S7 · STRATEGY ADVISORY
🔭 Claude / GPT
Active
Drafts OnlyOn-Pull
Active: this session
Runtime: Claude (Anthropic) primary · GPT secondary
Cadence: Sovereign-pulled
Strategy questions · doctrine consistency checks · cross-vessel coherence · script drafting for the Sovereign · prep ledger maintenance for course authoring.
Hard limit: cannot sign · cannot wire · cannot ship to audience · cannot decide doctrine
Why these aren't tydee-capital seats
The Sovereign sits at 0,0,0 in calebs-personal-sol-0-0 (parent seat). He ratifies tydee-capital decisions but does not operate within this vessel. Rachel is co-sovereign ratifier on daughter-facing decisions; she also operates from outside the vessel. Junior Observers (Rylee · Brielle · Eleanor) sit on the OBSERVER/EXECUTOR Board Tier 5 — distinct from operating team.
— · SOVEREIGN
👑 Caleb LL Davis
Active
Seat: 0,0,0 at calebs-personal-sol-0-0
Authority: Final ratification · wire authority · approval clicks
Ratifies tydee-capital decisions · holds wire authority · clicks bonus runs + above-threshold approvals · pulls reports on his cadence.
— · COVENANT RATIFIER
💍 Rachel Davis
Active
Seat: family covenant
Authority: Joint ratification on daughter-facing decisions
Co-ratifies Junior Observer seating · Country Steward CEO hire · daughter-vessel ratifications. Operates outside tydee-capital.
2010 family office vs The Manasseh Project (MVP)
A 2010 family office would staff this vessel with Controller + Bookkeeper + CFO + Operations = ~$300K–$1M/yr in salaries.
The Manasseh Project Year 1-3 carbon footprint: minimal-touch retainers (Skabelund + Tax CPA signer) + Country Steward CEO H1 2027 + Independent Director Year 3. Silicon cost: ~$5–15K/yr for 6-7 bosons.
Net: ~$25-30K/yr saved versus prior carbon-heavy design. Capital frees up for IBKR funding · charter prep · Engine 2 acquisitions · Engine 3 (SOL platform productization).