2025 Closed-Year + 2026 YTD Financial Analysis

Financial Analysis

2025 Closed-Year + 2026 YTD — Bookkeeping & Budget

Generated: Monday, April 20 2026 · 12:57 AM EDT (NY)
Session: Claude Code Session 12 pt 2 (carry-over)
Working dir: C:\Users\ztrei\OneDrive\2. Hook Street\05. 2026 BH
Repo + commit: zee78900/hookstreet-workspace @ 08bf28b
Sources: 2026-04-20T04_31_05.187Z-transactions.csv (2025 full year, 2,541 rows) + 2026-04-20T04_37_54.841Z-transactions.csv (2026 YTD, 131 rows) + 5 iPhone screenshots IMG_1180–1185 (Chase 1260 + 5609 balance + transaction views) + MASTER_ACTION_MAP.md

🚨 IMMEDIATE — CASH BALANCE RISK (from screenshots, 12:08 AM)

Chase BUS COMPLETE 1260: $370.80 available, less pending SBA EIDL $61 + Klarna $134.99 = ~$175 net
Verizon $100 (per MASTER_ACTION_MAP today) and Apple Affirm $210.54 (Apr 23) are queued
Last big drain was Apr 16: Amex Platin $2,146.63 already drafted from 1260 — that's why it's so low
Action: transfer ~$500 from Chase 5609 (which has $4,361) to 1260 BEFORE Verizon/Affirm hit. Same overdraft pattern as Sept 2025 ($34 fees) is otherwise reproducible.

⚠ DATA QUALITY CAVEATS — read before budgeting from these numbers

2026 YTD CSV is incomplete. 131 rows vs 823 in 2025 same period (6.3x fewer). Only 5 accounts active. The "spending dropped 86% YoY" is an export gap, not real behavior.
2025 Sep–Dec is also spotty. Spend dropped from $46K/mo (Aug) to $1.6K/mo (Nov). Mourning period started in this window — but the magnitude suggests bookkeeping app sync stopped, not that spending actually went to zero.
Tax-deductible flag is broken. $4,358 in Charity category for 2025 but only $390 flagged tax-deductible. Manual flagging in Monarch/Mint not happening. Same in 2026 ($4,608 charity, $120 flagged). Worth fixing before tax season — every kollel/yeshiva should be flagged.
Hook Street business income invisible. Only one HOOK STREET CAPITAL LLC deposit in 2026 ($1,910). Eden Gardens consulting payments not visible. Means business banking is on accounts NOT in this export.

Index

Cash flow shape — 2025 vs 2026 same period
Top spend categories — same-period comparison
2025 monthly pattern (closed-year shape)
2026 YTD vendors
Charity / tax-deductible
Eden Gardens needle-movers (from MASTER_ACTION_MAP)
File organization — proposed moves

1. Cash flow shape

Period	In	Out	Net	Rows
2025 FULL YEAR (closed)	$370,206.59	$359,193.71	+$11,012.88	2,541
2025 same period (Jan 1–Apr 19)	$155,963.11	$143,738.55	+$12,224.56	823
2026 YTD (Jan 1–Apr 19) ⚠ incomplete	$27,911.28	$19,584.19	+$8,327.09	131

Read this: Net positive in both periods is the right shape, but the 2026 absolute numbers are wrong (incomplete data). The 2025 number is your real benchmark — net +$11K on ~$360K throughput = 3% margin. Tight.

2. Top spend categories — same period comparison

Most categories show -100% / -90% in 2026 because of the data gap. The categories where 2026 actually exceeds 2025 are the ones to trust:

Category	2025 Jan–Apr19	2026 Jan–Apr19	Δ	%
Charitable Donations	$1,700.00	$4,608.00	↑$2,908.00	+171%
Entertainment & Rec.	$342.81	$625.00	↑$282.19	+82%
Investment	$1,884.00	$1,910.49	↑$26.49	+1%
Education	$10,288.20	$7,119.00	↓$3,169.20	-31%
Internal Transfers	$54,081.70	$2,350.00	↓$51,731.70	-96%
Credit Card Payment	$10,630.67	$0.00	↓$10,630.67	-100%
Bills & Utilities	$6,845.77	$518.00	↓$6,327.77	-92%
Family Care, Groceries, Loan Payment, Medical, Travel, Shopping	$23,489	$0.00	↓$23,489	-100%

The 100%-down rows are export gaps, not real. The +171% Charity is real — you've given more in Q1 2026 than Q1 2025. Most through Vaad Harabbanim ($6,583), Maaser account withdrawals ($2K), Bnai Hayeshivos ($1,900), Rabbi Elefant Talmidim ($625).

3. 2025 monthly spend pattern

Month	Spend	Visual
Jan 2025	$22,612.76	███████████
Feb 2025	$27,065.16	█████████████
Mar 2025	$31,431.21	███████████████
Apr 2025	$73,895.65	████████████████████████████████████ peak
May 2025	$44,832.41	██████████████████████
Jun 2025	$42,068.21	█████████████████████
Jul 2025	$45,362.14	██████████████████████
Aug 2025	$46,147.03	███████████████████████
Sep 2025	$17,893.52	████████ dropoff begins
Oct 2025	$3,399.12	█ likely sync gap
Nov 2025	$1,611.12	likely sync gap
Dec 2025	$2,875.38	█ likely sync gap

Closed-year takeaway: Apr 2025 was your biggest spend month at $73K — likely Pesach + spring trips. May–Aug averaged $44K. Sep–Dec needs reconciliation against statements before you can trust 2025 closed-year numbers for accountant.

4. 2026 YTD top vendors

Total	Vendor
$6,583.00	Vaad Harabbanim L'Inyan
$2,000.00	Withdrawal to Charity – Maaser Account
$1,910.49	Hook Street Capital LLC (only deposit visible)
$1,900.00	Kehillas Bnai Hayeshivos
$625.00	Rabbi Elefant Talmidim
$500.00	2103 Realty LLC
$500.00	Herbert Schneck
$500.00	Kol Torah Tefillah / Khal Lev Avos
$394.03	Interest Charge – PB Purchases (AAdvantage Aviator)
$378.00	Toirem Org Charity

5. Charity / tax-deductible

2025 Charity category total: $4,358.00 — but only $390.00 flagged tax-deductible in Monarch
2026 YTD Charity: $4,608.00 — but only $120.00 flagged tax-deductible
The flag is broken / not being maintained. Every donation to a 501(c)(3) (kollel, yeshiva, shul, charity org) should be flagged. Action: bulk-flag in Monarch before tax filing — or build an Apps Script that auto-flags by vendor name pattern.
For your accountant (Dena Fischer): the actual deductible amount is much higher than the $390 flag suggests. Pull the full Charity category, not the tax-deductible-flagged subset.

6. Eden Gardens needle-movers (from MASTER_ACTION_MAP.md)

Per the standing rule, I'm not touching the Eden/ folder structure. Surfacing the action items only:

Item	Status	Needle move
VIP Commercial — 331 Lady Alice formal agreement	Verbal green light only	BIG — new revenue if formalized
Invoice #20028 ($20K)	Mildred follow-up Apr 17	Cash — collect outstanding
Invoice #20025 ($5K)	Outstanding	Cash — collect outstanding
Aron Kessler / Shul Ops Lead	On-site, candidate	Operations — frees you up
Seforim move from 331 Lady Alice → main Shul	Pending	Operational tidy

The needle-mover for Eden right now is the 331 Lady Alice formal agreement. Verbal green light → contract = booked revenue. Everything else is collection or operations.

7. File organization — proposed moves

From	To
2026-04-20T04_31_05.187Z-transactions.csv	data/transactions/
2026-04-20T04_37_54.841Z-transactions.csv	data/transactions/
IMG_1180–1185.PNG	data/screenshots/2026-04/

Folders data/, data/transactions/, data/screenshots/2026-04/ already created. Will add data/*.csv + data/screenshots/**/* to .gitignore so they don't bloat the repo. Eden/ folder NOT touched per standing rule.

Source trail
Local file: C:\Users\ztrei\OneDrive\2. Hook Street\05. 2026 BH\outputs\2026-04-20_00-57_analysis_2025-closed-2026-ytd.html
Repo: zee78900/hookstreet-workspace · last commit on master: 08bf28b
Working dir: C:\Users\ztrei\OneDrive\2. Hook Street\05. 2026 BH
Sources read: 2 CSVs (2,541 + 131 rows), 5 PNG screenshots (Chase 1260 + 5609 mobile balances + transactions), MASTER_ACTION_MAP.md