How does the Ledger work?
Everything you need to know to use your LLC's governance ledger.
The Ledger is your official record of corporate decisions. It works as your LLC's digital minutes book: every financial movement or strategic decision is documented, signed and verifiable.
It's the tool that proves your LLC operates with real governance, not just on paper. In front of an inspection or audit, this record is your first line of defense.
The Ledger supports 8 transaction categories, each with its own specific fields:
- Operating Expense (OPEX) — Your LLC's day-to-day expenses: software, services, tools.
- Capital Contribution — When you inject your own money into the LLC.
- Owner Distribution — Taking money from the LLC to your personal account. Includes a solvency test.
- Intercompany Transfer — Movements between entities (LLC → Holding, etc.).
- Strategic Investment — Asset purchases, investments from the LLC.
- Collaborator Agreement — Document contracts with third parties. Allows attaching a PDF.
- Sign Document — Any document that requires Manager authorization.
- Strategic Decision — Business decisions with no direct money involved.
Every financial request goes through a review tier proportional to the amount. The higher the amount, the deeper the scrutiny:
| Tier | Range | Process | Time |
|---|---|---|---|
| Tier 1 | < $1,000 | Record only | 30-60 min |
| Tier 2 | $1,000 – $5,000 | Executive ratification | 1-4 hours |
| Tier 3 | $5,000 – $50,000 | Extended fiduciary review | 12-24 hours |
| Tier 4 | > $50,000 | Strategic solvency consultation | 24-72 hours |
The Tier is calculated automatically as you enter the transaction amount.
Once submitted, the flow is:
- Immediate record — The request is logged with SHA-256 hash and timestamp.
- Manager review — Your US-designated Manager reviews the request according to the Tier.
- Approval or Rejection — The Manager ratifies or vetoes the request with written justification.
- Governance record — The decision is permanently recorded in the Ledger with full traceability.
You'll get a notification when your request is processed. Everything stays documented in your history.
Every request and every decision generates a unique SHA-256 cryptographic hash. It's a digital fingerprint that proves the document hasn't been modified after creation.
If someone changed a single character of the record, the hash would change completely. This guarantees the integrity of the audit trail against any legal or tax requirement.
You can copy and verify the hash of any record from the actions section of each ticket.
Yes. The Ledger requires a US-designated Manager to process governance requests. The Manager acts as the fiduciary signatory of your LLC's corporate decisions.
If you don't have a Manager assigned, the system will show a notice and a direct link to hire the Manager service from the maintenance panel.
The Dashboard shows a summary of the current year: total decisions, approval rate, capital approved and budget processed.
You can also generate reports per quarter or full year:
- PDF Report — Downloadable document with all transactions for the period.
- Preview — View the report before downloading it.
- Print — Print directly for physical archiving.
Quarterly and annual reports are the documentation your accountant or advisor needs to support your LLC's operations.
Lucy is Devil Club's AI assistant. She periodically analyzes your LLC's financial, tax and operational data and generates proactive governance proposals when she spots opportunities or risks.
When Lucy identifies a concrete action (for example, building a reserve fund or recording a distribution), the proposal appears in the Lucy Proposals section of the Ledger. The flow is:
- Lucy proposes — Generates the proposal with analysis, amount and strategic justification.
- You approve or dismiss — Review the proposal and decide whether to proceed.
- The Manager ratifies — If you approve, a pending transaction is created that the Manager reviews according to the matching Tier.
- Execution — After ratification, you execute the action with full documentary backing.
Proposals that don't include a governance action (just informational analysis) appear only on the Lucy page.
Yes. If you have multiple entities, the Ledger will show an entity selector at the top. Each LLC has its own independent history, dashboard and reports.
All entities tied to your account load automatically when you sign in. Just select the entity you want to operate on.
Every PDF generated by the Ledger carries three layers of cryptographic security stacked together:
- PKCS#7 / CMS — Digital signature with DEVIL CLUB LLC's X.509 certificate (RSA 4096, SHA-256, EIN 41-3984088). Guarantees the document has not been altered since issuance.
- RFC 3161 Timestamp — Time-stamp issued by an independent Timestamping Authority (TSA), embedded in the PKCS#7 signature itself. Proves the document's exact existence at a precise moment.
- OpenTimestamps (OTS) — The SHA-256 hash is anchored to the Bitcoin blockchain (~10 min after issuance). Verifiable by anyone, permanently and independently.
This triplet exceeds the documentary requirements of most international tax and legal procedures.
Every document has a verification link embedded in the signature: devil.club/verify/{sha-256-hash}. Three methods:
- devil.club/verify portal — Enter the hash or upload the PDF. Checks the record, integrity and OTS status.
- Adobe Acrobat / Reader — Open the PDF → Signatures Panel → You'll see DEVIL CLUB LLC's signature with an RFC 3161 timestamp.
- OpenTimestamps.org — Verify the OTS receipt directly against the Bitcoin blockchain, no Devil Club dependency.
Included in the Manager Plan $3,600/year. Not sold separately — it's part of your LLC's governance ecosystem.
Questions about how to document a specific operation? Book a diagnosis or email [email protected].