Keshia Lee Estate

EIN 93-2345355

CONSTITUTIONOf a Sovereign Legacy

Enter the Estate

A Michigan 501(c)(3) Public CharityKESHIA LEE ESTATE

Preamble

We, the founding members, officers, and directors of the Keshia Lee Estate, do hereby ordain and establish this Constitution as the supreme governing document of the Organization.

Established in 2023 as an estate entity dedicated to charitable, educational, community, and public service purposes — and formally recognized by the Internal Revenue Service in 2024 as a public charity exempt under IRC § 501(c)(3). The mission: to serve the public good through charitable service, educational opportunity, financial empowerment, community health, and the responsible stewardship of public and charitable resources.

Legal NameKeshia Lee Estate

Classification501(c)(3) Public Charity

EIN93-2345355

State of FormationMichigan · 803156585

Principal OfficeKalamazoo, Michigan

Constitution AdoptedJuly 1, 2026

Articles of Stewardship

Keshia Lee Estate Constitution

Constitution & Legal Authority

Backed by the KML Private Bank and Estates | Kalamazoo, Michigan

IRS 501(c)(3) Public Charity | Michigan Nonprofit Corporation Act, Act 162 of 1982 | GAAP | Effective: July 1, 2026

Preamble

We, the founding members, officers, and directors of the Keshia Lee Estate, do hereby ordain and establish this Constitution as the supreme governing document of the Organization.

Article I — Name, Establishment & Identity

The legal name of this Organization is KESHIA LEE ESTATE. A hybrid estate-nonprofit entity organized under Michigan law and recognized as a tax-exempt public charity under IRC § 501(c)(3), operating at its principal place of business in Kalamazoo, Michigan.

Established as an estate entity in 2023. Endorsed and recognized by the IRS as a 501(c)(3) public charity in 2024. Employer Identification Number 93-2345355. Principal place of operation: Kalamazoo, Michigan. The hybrid structure combines the administrative character of a legally established estate with the governance and public-benefit purposes of a Michigan nonprofit corporation.

Article III — Purposes & Exempt Activities

Organized and operated exclusively for charitable and educational purposes within the meaning of IRC § 501(c)(3) — the relief of the poor and distressed, the advancement of education, the lessening of burdens of government, and the promotion of community health and welfare.

Educational mission spans financial literacy, health education, civic empowerment, tax compliance assistance, and trust education. Community service delivers charitable services to low-income, elderly, and vulnerable populations. A licensed home health agency serves Medicare and Medicaid beneficiaries. No private inurement, no substantial lobbying, no political campaign activity — absolute conditions of exempt status.

Article V — Organizational Authorities

Registered Electronic Return Originator. IRS Reporting Agent. Third-Party Visa Processor. Visa Partner. Fiscal Agent. Home Health Agency. Permanent Administrator of the Educational Non-Cash Trust. Issuer of Credit — the Public Credit Engine. Member of the Financial Systems Network.

Nine integrated authorities exercised as components of a single charitable and educational mission — every authority conducted in compliance with the federal and state statutes of Article IV, from PCI-DSS and the Bank Secrecy Act to HIPAA, TILA, ECOA, and the Michigan Nonprofit Corporation Act.

Article VI — Governance Structure

The Board of Directors — no fewer than three, no more than fifteen, a majority independent — holds ultimate legal authority. Officers: President, Vice President, Secretary, Treasurer. A Permanent Administrator serves as chief administrative officer.

Directors serve three-year staggered terms, elected by majority vote, removable for cause by two-thirds. The Board meets no less than quarterly. An Executive Committee may act between meetings. Standing committees oversee finance, governance, compliance, health services, and trust and credit programs. Directors serve without compensation; officers and the Permanent Administrator may receive reasonable, arm's-length compensation.

Article VII — Fiduciary Duties

The Duty of Care, the Duty of Loyalty, and the Duty of Obedience — owed by every director, officer, and the Permanent Administrator. The prohibition on private inurement is absolute and fundamental to the Organization's tax-exempt status.

A written Conflict of Interest Policy requires annual disclosure and recusal. No excess benefit transactions under IRC § 4958. Trust administration imposes the duties of prudent management, impartiality, loyalty, and disclosure. Fiscal agency demands complete discretion and control over sponsored funds. Home health operations impose duties of competent care and PHI confidentiality.

Article VIII — Financial Management & Compliance

Complete, accurate, and timely financial records under GAAP. An annual independent audit. A complete and accurate Form 990 filed under IRC § 6033 and made public under IRC § 6104. Separate accounting for fiscal agent funds and trust assets — never commingled.

Fiscal year January 1 – December 31. Board-approved annual budget with material-variance reporting. UBIT monitoring under IRC §§ 511–514. EFTPS federal tax deposits. A comprehensive payment-processing compliance program covering PCI-DSS, BSA/AML, and OFAC screening. Written financial controls for the Public Credit Engine.

Article IX — Privacy & Data Security

HIPAA Privacy, Security, and Breach Notification Rules. Taxpayer information confidentiality under 26 U.S.C. §§ 7216 and 6103. PCI-DSS cardholder data security. A written Data Breach Response Plan, tested every two years. Annual workforce training.

Role-based access controls and the minimum-necessary standard. Business Associate Agreements before any PHI is shared. Consumer financial data protection under FCRA, TILA, and ECOA. The Privacy Officer and Security Officer maintain the safeguards that protect every beneficiary, taxpayer, and cardholder the Estate serves.

Article XI — Dissolution

Upon dissolution, after all liabilities are satisfied, every remaining asset is distributed exclusively to Qualified Organizations under IRC § 501(c)(3) and IRC § 509(a). No asset shall ever inure to any private individual. This provision is irrevocable.

Voluntary dissolution requires a two-thirds vote of all directors, notice to the Michigan Attorney General, and an orderly wind-down of the Educational Non-Cash Trust to a successor trustee or Qualified Organization. The dedication of assets to exempt purposes is a fundamental, irrevocable condition of the Estate's status.

The Estate Portfolio

Stewardship domains of the Estate.

Each authority of the Organization is a tangible expression of the Constitution — an architectural commitment to charitable purpose.

Article V · §5.6

Home Health Agency

A licensed home health agency delivering medically necessary, person-centered care to Medicare and Medicaid beneficiaries — in compliance with 42 CFR Part 484, HIPAA, and OSHA standards.

Supports Article III — Community Health

Article V · §5.7

Educational Non-Cash Trust

The Keshia Services Educational Non-Cash Trust — administered as Permanent Administrator and Distributing Manager, holding non-cash assets for the educational and charitable benefit of designated beneficiaries.

Supports Article III — Trust Administration

Article V · §5.8

Public Credit Engine

Credit card issuance under TILA, ECOA, and FCRA — engineered to expand credit access for communities historically excluded from mainstream financial services.

Supports Article III — Financial Empowerment

Article V · §5.9

Financial Systems Network

A cooperative network of affiliated financial service entities — sharing information, joint compliance, and coordinated delivery in furtherance of community economic development.

Supports Article III — Economic Development

Seal of Authority

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