Still Active at the CA Secretary of State (entity 2719380), but its Statement of Information has been delinquent for 1.5+ years and no corporate return has been filed for TY2021–TY2025 (last one on file: TY2020, marked "final" but never confirmed accepted). A Certificate of Dissolution was drafted by CPA Brooke Horspool in March 2021 but never executed. The entity is still operationally live — a Village Plaza Associates commercial lease, a Wells Fargo notice, and a Frontier bill are current — so this isn't just paperwork. Do not file a new Statement of Information until an attorney confirms active-vs-dissolved status; Brooke needs a decision on filing the back returns vs. formal dissolution.
Both entities (formed 5/14/2026, same Riverside address, agent Wayne Tucker, Esq.) had an initial SOI due 8/12/2026 per the July tracker — that date is now over a month past and no filing has been uploaded to either entity's Drive folder since. Confirm with Wayne Tucker / RMA Compliance that both were filed on time. Also: don't sign the draft LLC operating agreement for Cobalt Group of Southern California, LLC until Lance, Drew and Drake have reviewed it and the correct legal entity name is confirmed with counsel.
An IRS letter from September 2025 questioning the validity of the S-corp election period remains open and unresolved. SOI/SOS standing is otherwise current through 4/30/2027 — this is a tax-election matter for Brooke Horspool and/or counsel, not a state filing issue.
Lance Martin, Inc.'s 6/18/26 special meeting minutes (removing Julie Martin as Secretary), and Certificates of Amendment for both DLD Management, Inc. and DLD Partners, Inc. (100 → 1,000 authorized shares, 3-for-1 split) are drafted but still unsigned. Drake Martin (President) and Lance Martin (Secretary) need to sign the DLD amendments before they can be filed.
Brooke Horspool completed a large catch-up push today: 2025 S-corp returns for all four active corporations, and both the 2024 and 2025 personal returns for Lance & Julie Martin, are all sitting ready. Nothing is late yet — they're all waiting on e-file signature authorizations. See the filing status section below for amounts due.
| Entity | Type | SOS status | SOI current through | Agent of record | Compliance |
|---|---|---|---|---|---|
| Lance Martin, Inc.CA #2726678 | Stock corp | Active | 3/31/2027 | Drake Martin | Current |
| DLD Management, Inc.CA #4145099 | Stock corp (S elec.) | Active | 5/31/2027 | Drew Martin | Current |
| DLD Ventures, Inc.CA #4258999 | Stock corp (S elec.) | Active | 4/30/2027 | Drew Martin | Open IRS letter |
| DLD Partners, Inc.CA #4145100 · dba Cobalt Property Management, Cobalt Escrow | Stock corp (S elec.) | Active | 5/31/2027 | Drew Martin | Current |
| Pioneer Real Estate, Inc.CA #2719380 | Stock corp | Active | Delinquent 1.5+ yrs | Dolen Tucker Tierney & Abraham | Overdue — priority |
| Cobalt Escrow, Inc.CA #B20260230331 · formed 5/14/2026 | Stock corp | Active | Initial SOI due 8/12/2026 — unconfirmed | Wayne Tucker, Esq. | Verify filed |
| Cobalt Group of Southern California, LLCCA #20260230303 · Drive folder labeled "Cobalt Escrow of Southern CA, LLC" | LLC | Active | Initial SOI due 8/12/2026 — unconfirmed | Wayne Tucker, Esq. | Verify filed |
| Orange Coast Title PartnershipNot separately registered with CA SOS | Membership interest | N/A | — | — | Clarify holding entity |
| Entity | 2023 | 2024 | 2025 |
|---|---|---|---|
| Lance Martin, Inc. | ✓ | ✓ | ✓ |
| DLD Management, Inc. | ✓ | ✓ | ✓ |
| DLD Ventures, Inc. | ✓ | ✓ | ✓ |
| DLD Partners, Inc. | ✓ | ✓ | ✓ |
| Pioneer Real Estate, Inc. | ✗ | ✗ | ✗ |
2025 returns for the four active corporations were prepared today (Sept 15) and are ready to e-file pending Form 8879-CORP signature. Pioneer's last return on file is TY2020.