Enterprise Risk Register
Document Status: WORKING BASELINE. This register catalogs identified strategic, regulatory, operational, and technical risks, their risk owners, and approved treatment plans.
1. Master Risk Register
| Risk ID | Category | Risk Description | Severity / Likelihood | Risk Owner | Mitigation / Treatment Plan | Status |
|---|---|---|---|---|---|---|
| RSK-CORP-001 | Legal & Entity | Entity name mismatch between IRS CP 575 notice (ALAS 9) and state filings (Alas 9 Inc.). | Medium / High | Legal / CEO | Obtain certified state Articles of Incorporation from INBiz and file IRS name clarification before opening corporate bank accounts. | In Progress |
| RSK-HR-001 | Compliance | Worker classification ambiguity between 1099 contractors, artisans, and W-2 employees. | High / Medium | Cody Rice-Velasquez (COP) | Execute standardized Contractor SOWs or formal W-2 offer letters based on actual behavioral/financial control factors. | Active |
| RSK-SUP-001 | Supply Chain | Single-source butterfly specimen supplier dependency for critical species (Blue Morpho, Felix). | High / Medium | Dante Lackland (COO) | Establish secondary certified sustainable ethical specimen supplier networks and maintain 60-day buffer inventory. | Active |
| RSK-TEC-001 | Technical | Third-party WebAR library browser compatibility across mobile iOS Safari and Android Chrome. | Medium / High | Dante Lackland (COO) | Standardize on lightweight WebGL/Three.js with camera permissions fallback to web video preview. | Mitigated |
| RSK-FIN-001 | Finance / Tax | Inadequate documentation for IRC Section 280A (Augusta Rule) dwelling unit board meetings. | Medium / Low | Finance / Tax Lead | Maintain strict meeting minutes, commercial rental rate comps, and formal attendance logs for all 280A rental days. | Active |
| RSK-CLI-001 | Psychological | Secondary trauma / emotional exhaustion for staff handling tragic customer bereavement audio and stories. | High / Medium | Angel Barraza / COP | Institute grief debriefing routines, workload rotation limits, and formal mental health support resources. | Active |