This bounded pass recovered a new original US tax return and read the UK company's filed decision rules. It did not identify the US related-party creditor or resolve the UK combined accrual/deferred-income balance. No outreach, paid access or canonical-map edits were undertaken. Facts below distinguish a party's official filing from independent verification of its substance.
New original US financial obligation
The IRS official [2026 XML index](http[local research file] selects EIN 33-3361748, CONTROL AI US INC, tax period 202512, return 990EZ, object202611749349201056, batch2026_TEOS_XML_06A. The original member 202611749349201056_public.xml was recovered from the [official IRS ZIP](http[local research file] using ordinary public byte-range requests. This is a new custodian route; earlier failed third-party original-return endpoints were not repeated.
The return covers 4 February–31 December 2025, uses accrual accounting, marks itself initial, and was signed by Andrea Miotti on 23 June 2026. It reports $136,570 contributions, $377 bank-fee refunds, total revenue $136,947, expenses $93,682, assets $69,178, liabilities $25,913 and net assets $43,265. These totals were previously available through a secondary listing; they now have original-return support.
The consequential new detail is Schedule O, Form 990-EZ Part II line 26. Exact filed excerpt: DESCRIPTION: DUE TO RELATED ORGANIZATION. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 20,955. The same line separately reports $4,958 accounts payable and accrued expenses. The two liabilities sum to $25,913. This is a balance owed as of 31 December 2025, not a disclosed cash payment, annual grant or loan commitment.
The creditor is unnamed. The released XML does not say whether this is a shared-cost reimbursement, loan/advance or other related-party accrual. No UK-to-US funding edge is earned. An actual relationship of obligation is now evidenced by the filing, while its identity and conditions remain unresolved. The return also records $3,008 currency gains/losses and $3,180 research/production costs, but these do not identify a country, donor or creditor.
Miotti is the filed President, Treasurer and Secretary, the officer signatory and named books custodian. The officer schedule reports 6 hours/week, zero compensation, benefits and allowances. This is a 2025-period declaration and does not erase later officers or establish that he performed every operational approval. Gelman Rosenberg & Freedman is the paid preparer firm and Elizabeth W Heller the named preparer; that does not make this an audited return.
Schedule B contains RESTRICTED placeholders for contributor number, name, address and amount. It yields neither donor names nor a defensible donor count. The controlled-entity answer is negative but is a narrower question than the related-organisation liability; those statements are not contradictory on their face. Political-campaign answers cannot be recast as proof of no lobbying.
Preserved original: w1-controlai-us-2025.xml,9,572 bytes, SHA2565ef05de70e7b197cd5272c885477f73edfae997a5e9a2b3cd4dfe1470c3f649e. w1-controlai-us-2025-selection-receipt.json preserves the exact CSV row, object/member, URL, byte ranges, CRC and retrieval time. XML content consists of the main 990-EZ and SchedulesB/O; no binary attachments are declared. Exact finance locators are IRS990EZ balance groups and IRS990Schedule O SupplementalInformationDetail; officer locators are ReturnHeader/BusinessOfficerGrp and IRS990EZ/OfficerDirectorTrusteeEmplGrp.
The next discriminating record is the creditor ledger entry and underlying balance confirmation/invoice/agreement, then its clearing entry. Control AI US is the custodian; the filed books contact is Miotti, and the preparer may hold workpapers. These are private records. A later public return could reveal a remaining balance without naming the creditor; that is a reopening trigger, not a promise of public donor identification.
New UK formal-authority record
The [Companies House articles](http[local research file] were filed 20 March 2024; their cover has a 15March 2024 stamp. This pass does not establish a separate effective-adoption date. Original image-only PDF retained as w1-controlai-uk-articles-2024.pdf (710,846 bytes; SHA256b81271a477b7fe2d4c56c0726c304153733f85489b3859eaf3067bac7bb98977). Selected relevant pages were rendered and visually read after text extraction returned blank. One-based PDF page numbers below avoid the document's later repeated printed numbering.
The articles call Secure Future Research Ltd the Foundation and define a Trustee as its company director (Schedule 1, PDF p 20). These are drafting terms for the existing company, not evidence of a second foundation or hidden board. Article 19.1 makes the directors the only legal members, and Article 17.2 allows the board to appoint directors (PDF pp 12–13). Article 7 assigns management and powers to the directors; Article 8 allows delegation, including further delegation if permitted, and lets the directors alter or terminate it. Article 8.4 requires committee expenditure/liabilities to be board-authorized or within a board-approved budget (PDF p 8).
Decisions are collective under Article 11; Article 13 provides minimum quorum two and, where the chair is eligible, a casting vote; Article 14 provides majority decisions without a meeting (PDF pp 9–10). This is the formal decision framework, not proof of who was chair or how a particular approval occurred. Conflict rules include disclosure, potential-conflict participation subject to specified exceptions, and exclusion in the benefit cases covered by Article 15.5 (PDF pp 10–12); no conflict breach is alleged here.
The purposes/powers allow accepting or disclaiming gifts, supporting other organisations and advocacy within the stated charitable limits (Articles 1–2, PDF pp 3–5). This permits relevant operating forms but proves no particular transfer. The charitable drafting does not independently establish registered-charity status.
Article 27 requires minutes of officer appointments, all company/board resolutions including decisions without meetings, and proceedings of board/company/committee meetings. Article 28 provides for accounting and company records (PDF p 17). This makes resolutions, delegation terms and budget authority a specific expected record family with Secure Future Research as custodian; actual existence/compliance and public availability remain unproved. No donor veto or external appointment power was identified in the inspected governance provisions. Grant agreements could nevertheless create contractual constraints and must be checked separately.
UK accounting question still open
The [current filing history](http[local research file] still lists 21August 2026 accounts to 31December 2025 as the latest financial filing. The retained [original XHTML](http[local research file] is unaudited, filleted micro-entity reporting under FRS105, with income/expenditure not publicly delivered under section 444(5A). It records £7,596,691 accruals and deferred income combined. No new breakdown or fuller replacement was found. The line is not all established donor advances, spendable cash or yearly expenditure.
The needed records are the year-end combined-line reconciliation, deferred-income/restricted-grant schedules and underlying grant agreements, with the full approved accounts and board decisions. Custodians are the company and its finance/board/accountant. Reopen on fuller approved accounts, a named grant disclosure or agreement; repeated identical public filing requests will not create the omitted schedule.
German declarations refreshed, no new payment figures
Both [ControlAI US R007795 v 3](http[local research file] and [Amir Benjamin Balde R007864 v 2](http[local research file] returned original JSON 200 and were saved as w1-controlai-german-us-entry.json and w1-controlai-german-balde-entry.json. Their substantive versions remain 16March 2026. ControlAI lists Miotti and lobbying operated through a third party; Balde declares ControlAI US as client for AI-risk political education and contacts with MPs, parliamentary staff and officials. This refreshes an already retained commissioned-lobbying relation.
Balde's zero financial figures refer to calendar 2025; they do not show whether 2026 lobbying was paid. ControlAI's register finance declarations still say no completed fiscal year. The newly acquired US return provides a completed 2025 tax period and was signed later, inJune. These are different dated filings; this pass does not infer a false statement or legal reporting breach. No new donor names,2026 compensation or contract terms were obtained.
Route closure and rival impact
The US-original-return gap is closed by a precise new IRS route. The related-party counterparty question replaces a generic suspicion of cross-border funding with a traceable balance; autonomy with cost sharing, internal advance financing and externally conditioned funding remain distinguishable rivals. UK constitutional authority is now located, but exercised approval and any external covenant remain to be acquired. German official refresh is complete and does not answer 2026 payment. Earlier CauseIQ/ProPublica and US lobbying portal failures were not reopened. The Companies House web-tool fetch failed on an expired cached signed URL; direct ordinary PowerShell succeeded. Image-only PDF extraction was replaced once with visual inspection. No failed endpoint was hammered.
Candidate graph records are in controlai-candidate.json, with all new IDs prefixedw1-controlai. Keep the related-organisation endpoint visibly unresolved and do not collapse it into Secure Future Research. No historical-job-to-government-funding, CASIR-draft-to-award, preparer-to-auditor, payable-to-paid, or restricted-placeholder-to-donor-count inference is supported.