---
kind: personal-project
id: cece-business-2026
status: active (multi-track)
created: 2026-05-30
last-touched: 2026-05-30
target-completion: living document (rolls over annually)
---

# CeCe Business — Entity Index

Aggregator for everything Same Solutions (Sam) helps CeCe with around her self-employed hair-styling business. Single place to find the current state of taxes, scheduling, salon-hub work, and any open disputes.

## Summary

CeCe = Celestia "CeCe" Heady. Operates **Rain Hair Studio** (sole-prop trade name) under **Rain Collective LLC** (single-member, disregarded entity). Booth rental at **Cosmo Salon Studios, Wixom MI** (landlord: **Tobie Investments LLC**) since **2025-01-27** — so **2025 was her first tax year as self-employed**, and the 2025 return is her first 1040 with Schedule C / Schedule SE / Form 8995.

She files independently from Sam; Sam helps coordinate, doesn't sign.

## Active tracks

### 🟧 2025 federal + Michigan tax return (closing tonight 2026-05-30)
- **Status (2026-05-30 evening):** Numbers locked. Payment via **TurboTax mobile direct-debit** (PNC checking) — single workflow. **[Tax figures redacted 2026-06-01 — financial PII.]** Pending CeCe submission and confirmation capture.
- **Originally:** Extension Form 4868 filed 2026-04-15 · deadline pushed to 2026-10-15 but Sam wanted this closed tonight.
- **Reconciliation pass complete:** all 4 items resolved (Randolph reclassified to W-2 wages / Apple Cash + Cash App tips / catch-all). [Dollar figures redacted 2026-06-01.]
- **Canonical guide + payment handoff:** REMOVED 2026-06-01 (financial-PII takedown). CeCe's working tax records live off-substrate.
- **Umbrella stub** (predates this entity index): [`personal/cece-taxes-2026/index.md`](../../personal/cece-taxes-2026/index.md)

### 🟦 2026 quarterly estimated tax cadence (built into substrate to prevent next year's fire)
- **Status:** Scaffolded 2026-05-30. Safe-harbor amount pending the 2025 locked total. Q2 due 2026-06-15 (~16 days from this entry).
- **Canonical doc:** [`personal/cece-taxes-2026/quarterly-estimated-cadence.md`](../../personal/cece-taxes-2026/quarterly-estimated-cadence.md)
- **Discipline:** 28% of every net SE dollar transferred to a dedicated PNC tax sub-account at deposit time.

### 🟦 2026 income tracker (built into substrate to prevent next year's fire)
- **Status:** Scaffolded 2026-05-30 as requirements doc only — the tool itself is not yet built. 4 integration options on the table for Sam + CeCe to choose.
- **Canonical doc:** [`personal/cece-taxes-2026/income-tracker-scaffold.md`](../../personal/cece-taxes-2026/income-tracker-scaffold.md)
- **Backfill scope:** Jan–May 2026 once tool selected (we're already 5 months into 2026).

### 🟦 Tobie Investments LLC — booth-rental landlord dispute
- **Status:** STUB — substrate previously had zero coverage. Memory references a **March 2026 demand-letter response** that hasn't been documented substrate-side. Sam to fill once recovered.
- **Context:** Tobie Investments is the landlord of Cosmo Salon Studios (CeCe's booth-rental site). Owner revoked CeCe's Vagaro access mid-year (per the 2025 tax-return decision-logic Part 5), which created the records gap that drove the April 2026 extension filing.
- **Canonical doc:** the tobie-investments-dispute doc was REMOVED 2026-06-01 (financial-PII takedown); BLOCKED on Sam-input for the March 2026 demand-letter recovery.
- **Cross-references:** the 2025 booth-rent deduction (amount redacted 2026-06-01) to Tobie Investments is Schedule C line 20b on the return.

### 🟦 Rain Hair Studio hub (multi-tenant scaffold at `/cece/rainhairstudio/`)
- **Status:** Phase 1 scaffold shipped (per `task-RHS-PHASE2-VAGARO-001` / `task-RHS-PHASE2-GCAL-001` / `task-RHS-PHASE3-INVITES-001` in the task ledger). Phases 2–4 wait on CeCe authorization / first invited stylist beyond CeCe / sensitive-data threshold.
- **Live page:** [`/cece/rainhairstudio/`](../../cece/rainhairstudio/index.html) (deployed)
- **Task tracker entries:** see `handoff-blocks/task-ledger.md` for the four `task-RHS-PHASE2*` / `PHASE3*` / `PHASE4*` items.

## Cross-references

- **Customer / preset account:** `celestiaheady@same.com` (per top-level CLAUDE.md customer table). Properties accessible: `sam-home`.
- **Task ledger items:**
  - `task-CECE-TAXES-FINALIZE-001` (2025 return close-out — tonight's work)
  - `task-CECE-SELL-SALON-CHAIRS-001` (CeCe's old salon chairs — listing pending)
  - `task-RHS-PHASE2-VAGARO-001` + `task-RHS-PHASE2-GCAL-001` + `task-RHS-PHASE3-*` + `task-RHS-PHASE4-*`
- **Canonical issues (`data/issues.json`):** `cece-vagaro-refresh` (P3 open) — daily refresh from Vagaro export.
- **2026 fireworks party context:** `task-CECE-SELL-SALON-CHAIRS-001` is the only CeCe-owned item flagged in the fireworks-party planning context.
- **CeCe's studio-arches paint project:** four arches behind stylist stations, ~4.5 ft × 10 ft each, 1 gallon SW SuperPaint, scheduled Sunday 4/6 (per top-level CLAUDE.md "Active Work / Notes"). Status of completion: TBD (likely done given the date).

## Status updates

- 2026-05-30 (afternoon): entity index created. Aggregates the 5 tracks above (2025 tax return / 2026 quarterly / 2026 income tracker / Tobie dispute / RHS hub). Each track has a canonical doc or pointer; this index is the discovery surface. The 2025 tax track is the live fire tonight; the 2026 tracks are the forward-looking prevention work being scaffolded in parallel.
- **2026-05-30 (evening):** numbers locked, payment via TurboTax mobile direct-debit. [Tax totals redacted 2026-06-01 — financial PII.] Pending CeCe submission and confirmation capture. (Payment-handoff doc removed 2026-06-01 in the takedown.)
