CONFIDENTIAL
VIMS

The Intelligence
Operating System

Local-first AI that doesn't just answer questions.
It does the work.

Seed Round — $500,000 for 10% — $5M Post-Money Valuation

Prepared for 021T Capital — September 2026

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CONFIDENTIAL
The Problem

Expert attention is the final
scarce resource

33 million U.S. small businesses spend $50K–$200K per year on back-office operations: bookkeeping, tax, legal, email, scheduling, compliance. The work is repetitive, expensive, and crushingly manual.

33M
U.S. small businesses
$1.7T
Annual back-office spend (est.)
62%
of owners say admin is their
biggest time drain (SCORE 2024)
0
AI tools that actually DO the
work end-to-end across systems

AI chatbots answer questions. Business owners need AI that files the return, sends the email, reconciles the books, and syncs the bank — autonomously, locally, privately.

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CONFIDENTIAL
The Solution

VIMS collapses the cost of
running a business toward zero

VIMS is a local-first AI operating system that orchestrates autonomous agents across every back-office function — accounting, tax, email, legal, banking, scheduling, compliance — from a single control plane.

  • Agents that act — not chatbots that suggest. VIMS agents read your books, draft your emails, file your returns, and reconcile your bank.
  • Local-first — your data stays on your machine. Local inference via Whisper, Kokoro, llama.cpp. No cloud dependency for sensitive operations.
  • Human-in-the-loop — consequential actions require approval via SMS, voice, or dashboard. The owner stays in control.
  • Multi-entity — built for operators who run multiple businesses, not just one.

In Solve Everything Terms

VIMS is the Industrial Intelligence Stack applied to SMB operations. It converts messy human domains — bookkeeping, tax, email, legal — into systems that can be solved by pouring compute into them.

Current maturity: L2–L3 (structured & semi-autonomous).
Target: L5 — back-office as reliable and boring as tap water.

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CONFIDENTIAL
Architecture

A vertically integrated AI stack

Surfaces
Electron Desktop VIMS Coder IDE iOS / Android 12 Browser Apps
Agent Fleet
A2A Protocol Fleet C2 HITL Approvals Skills Registry Workflow Engine
MCP Gateway
QuickBooks (145 tools) Plaid Banking Twilio SMS/Voice Email (IMAP/SMTP) Browser CDP
Intelligence
Whisper STT Kokoro TTS llama.cpp / vLLM OpenAI Ollama Vector Memory
Data Layer
SQLite Hyperswarm P2P Hyperdrive OS Keychain AES-256 Vault
Identity
ERC-8004 Agent NFT x402 Micropayments Nostr Agent Marketplace

Go backend (478K LOC) + TypeScript surfaces (305K LOC) + Electron + React Native. The entire stack runs on a single machine with no cloud dependency.

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CONFIDENTIAL
Proof of Concept

Not a prototype. Working in production.

Every number below is from live databases queried today, September 21, 2026.

Autonomous Bookkeeping

$145,710

29 QBO transactions autonomously reclassified with full audit trail. 8,343 purchases triaged across 6 connected business entities via 145-tool MCP server.

AI Email Agent

2,212 messages

130 AI-generated emails sent across 2 mailboxes (Gmail + Zoho). 853 contacts enriched. 377 drafts created with SMS approval loop.

Banking Integration

3,518 txns

8 Plaid-linked bank items, 16 accounts, 3,518 transactions synced. Real-time balance monitoring across all entities.

Master Agent (Zero)

1,974 approvals

175 attention items, 115 work items, 94 owner decisions, 101 executive reports. Live SMS + voice line with deterministic command parsing.

Multi-Entity Management

6 entities

AEV, Engajer, Skyfall, MCG, 45 LLC, Jake The Stock Guy — all managed through one QBO MCP server with entity-scoped OAuth.

Litigation Data Room

46 documents

Local-LLM MyCase war room: 46 document sidecars, 14 AXON bodycam videos, timeline, entity graph, dismissal vectors. All processed on-device via Ollama.

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CONFIDENTIAL
Engineering

783K lines of working code

478K
Go lines of code
(1,266 files, excl. vendor)
305K
TypeScript lines
(1,013 files, excl. node_modules)
145
QBO MCP tools
396 tests, 100% coverage
12
Browser apps deployed
(Cloudflare Pages/Workers)

Platform Coverage

macOS Windows Linux iOS Android Web (12 apps)

Channels

Discord Slack Telegram WhatsApp iMessage Signal Email Google Voice Twilio Nostr

Agent Runtimes

OpenClaw NemoClaw ZeroClaw (Rust) Mirofish
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CONFIDENTIAL
Traction

Dogfooded across 10+ businesses

Deployed and Live

Zero Master Agent

Running 24/7 on launchd. SMS/voice line live. 452 connector syncs, 101 executive reports generated.

QBO MCP Server

6 entities connected. 145 tools. Full CRUD on 29 entity types. 11 financial reports.

Relationship Agent

Autonomous email triage + outbound. 1,804 conversations tracked. Auto-disclosure on every AI message.

Autonomous Bookkeeping

Policy-driven QBO reclassification. $145.7K applied. Full audit log.

8 Websites Shipped

All returning HTTP 200 today. Built and deployed by the same AI agent infrastructure.

The Operator's View

"I run 10+ entities. VIMS manages my books across all of them, triages my email, files my tax returns, reconciles my bank accounts, and checks in with me via text. I built it because nothing else could do this."

— Michael Castellano, Founder
American Eagle Ventures, Engajer, Hummingbird Inc., Skyfall Ocean, +6 others

Key Integrations Working

QuickBooks Online Plaid Gmail / Zoho Twilio OpenAI Stripe iMessage Sunbiz
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CONFIDENTIAL
Market Opportunity

The $1T+ reallocation

When AI collapses the cost of back-office operations, the savings don't disappear — they get reallocated to productive work. This is the largest labor-cost reallocation since cloud computing eliminated the server room.

$1.7T
TAM
Annual U.S. SMB back-office spend
(bookkeeping, tax, legal, admin, compliance)
$198B
SAM
33M SMBs with 2+ employees
at $500/mo VIMS subscription
$600M
SOM (Year 5)
100K subscribers at $500/mo
(0.3% of addressable market)

Why This Is a Platform, Not a Feature

Existing tools solve one problem: QuickBooks does books, TurboTax does tax, Mailchimp does email. VIMS is the orchestration layer that connects all of them and adds autonomous action. The defensible position is the agent graph — the accumulated understanding of how a specific business operates across all its systems.

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CONFIDENTIAL
Team

Built by the operator who needs it most

Michael Castellano — Founder & CEO

Multi-entity operator running 10+ businesses across real estate, technology, consulting, and media. Built VIMS from necessity: no existing tool could manage the complexity of his portfolio.

  • Founder & CEO, American Eagle Ventures LLC (holding company)
  • Founder, Engajer Inc. — real-time browser engagement platform (SaaS)
  • Founder, Hummingbird Inc. — AI consulting studio
  • Managing Member, Skyfall Ocean LLC, 45 LLC, MCG LLC, P8 LLC, Fuel & Fire LLC
  • Author, How AI Came to Be

Key Hires (Use of Funds)

  • CTO / Technical Co-Founder — senior Go/systems engineer to productize the platform
  • Head of Product — turn dogfooded workflows into generalizable product

Why an Operator, Not Just an Engineer

Most AI tools are built by engineers who imagine business problems. VIMS is built by an operator who lives them daily.

The result: every feature exists because it solved a real problem across real entities with real money. The 29 QBO reclassifications weren't a demo — they were real owner draws in a real company's real books.

This is the unfair advantage: the customer IS the builder. Product-market fit is tested every day by the person who writes the code.

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CONFIDENTIAL
The Ask

$500,000 for 10% equity

$500K
Raise amount
10%
Equity offered
$4.5M
Pre-money valuation
18 mo
Runway target

Use of Funds

Engineering (CTO hire)
50%
$250K
Product & Design
20%
$100K
Infrastructure
15%
$75K
Go-to-Market
15%
$75K

18-Month Milestones

Q1 2027 — Product

CTO hire. Generalize multi-entity agent into installable product. Launch private beta with 25 SMB operators.

Q2 2027 — Distribution

Public beta. Accounting firm channel partnerships (10 firms, ~500 clients). $500/mo tier.

Q3 2027 — Scale

1,000 active users. $50K MRR. Agent marketplace live (third-party skills).

Q4 2027 — Series A

$3M+ ARR run-rate. Raise Series A at $25M+ to expand platform and enter mid-market.

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CONFIDENTIAL
Why 021T

We are building your thesis

VIMS is a direct implementation of the Solve Everything framework applied to the largest addressable market in the world: small business operations.

"The Intelligence Revolution is a war on the final bottleneck: scarce expert attention."

— Wissner-Gross & Diamandis, Solve Everything

VIMS targets exactly this bottleneck. Every small business owner is an expert whose attention is consumed by non-expert work. VIMS frees that attention by making the back-office autonomous.

Framework Alignment

Industrial Intelligence Stack

VIMS converts messy business domains into solvable systems via MCP tool routing, policy-driven automation, and audit-logged execution.

Maturation Curve (L0 → L5)

Bookkeeping is at L3 (semi-autonomous, human-gated). Email triage at L2. Tax filing at L1. Each domain climbs independently.

Abundance Flywheel

Solve one entity's books → same agent generalizes to all 7 → same framework applies to any SMB → reinvest surplus into the next domain.

$1T+ Impact

$1.7T in annual SMB back-office labor. Collapse it by 60% and you've created a trillion-dollar reallocation of human productive capacity.

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CONFIDENTIAL
VIMS

Let's build the future
of business operations

Michael Castellano

Founder & CEO, VIMS / American Eagle Ventures

EMAIL

mccastellano@gmail.com

PHONE

(561) 385-2335

WEB

vims.com

This document is confidential and intended solely for the recipient.
Do not distribute without written consent.

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