← Client Access
Emanay
Family Office Advisory · Flow of Funds Calculator
1221 Brickell Ave, Suite 900
Miami, FL 33131
legal@emanay.io
Client
Valeriia Zharova
Based On
Services Agreement, Artist Mgmt Agreement, MSA
Status
Internal Draft — Not Client-Facing
Internal
Flow of Funds — Live Calculator

Zarova Tax & Payout Model

Grounded in what the contracts and expenses actually confirm — the 10% MSA management fee and the $3,000/month studio rent are fixed. Everything else is adjustable, because it isn't decided yet. Move the sliders to test scenarios; nothing here is a final number until Rick signs off.

Scope: this models U.S.-source income routed through Zarova only. Any other income streams Val has are outside this structure for now — an international solution can be introduced once combined income exceeds $150,000/month.

Do not send this to Val as-is. The Contractor Fee / Management Fee split and the personal tax rate are open placeholders for internal modeling only. Zarova Media does not hold a corporate tax election (pass-through, given the trust structure) — this tool does not calculate corporate tax because none applies. Any "personal tax" figure below is illustrative only until Rick confirms Val's actual U.S. and home-country exposure.

Team Controls — Configure Client View

Check what Val should see, then generate her link. This doesn't change what you see now — only the generated link.

Inputs
Gross Monthly Income (OnlyFans)Current Run-Rate
$
MSA Management Fee → Zarova MediaConfirmed
10%
Remitted from Zarova Media Services up to Zarova Media under their MSA.
Home Studio Rent (Covered Expense)Confirmed
$
Video/photo production space — legitimate direct business expense, not personal.
Other Business ExpensesTBD
$
Equipment, subscriptions, professional fees — pending accounting's breakdown.
Contractor Fee Split (Services Agreement)TBD Split
50%
Remainder goes to Management Fee (Artist Management Agreement) below.
0%
Leave at 0% / unchecked until Rick confirms Val's actual U.S. and home-country tax exposure under the pass-through/trust structure.
Flow of Funds
Gross Income (Platform)
Lands at Zarova Media Services via Paxum and SDM
$90,000
MSA Fee → Zarova Media
10% of gross
-$9,000
Remaining at Media Services
$81,000
Home Studio Rent
-$3,000
Other Business Expenses
-$0
Available for Contractor + Management Fee
$78,000
Contractor Fee (Services Agreement)
50% of available
$39,000
Management Fee (Artist Mgmt Agreement)
50% of available
$39,000
Net to Val (Monthly)
$78,000
$1.08M
Annual Gross
$108K
Annual to Media
$936K
Annual Net to Val
Net Summary — By Entity
Net to Zarova Media ServicesFL Pass-Through — N/A
$0
$0 / yr
Net to Zarova MediaFL 5.5% Rate — Pass-Through, N/A
$9,000
$108,000 / yr
Net to Zarova HoldingsWY No Corp. Tax — Pass-Through, N/A
$9,000
$108,000 / yr
Net Retained — Family Office (Total)All entities pass-through
$9,000
$108,000 / yr
Net to Valeriia (Personal)Personal rate — pending Rick's analysis
$78,000
$936,000 / yr
What Tax Could Look Like — Annual Net to Val

These are illustrative scenarios only, applied to your annual pre-tax total (Contractor Fee + Management Fee) — not a determination. Your actual personal tax treatment depends on sourcing rules, residency, and other facts that Emanay Accounting still needs to confirm.

ScenarioRateAnnual TaxAnnual Net to Val
Foreign-source, no U.S. tax0%$0$936,000
Partial exposure (illustrative)10%$93,600$842,400
Standard NRA withholding (illustrative)30%$280,800$655,200
Top individual marginal rate (illustrative)37%$346,320$589,680
Entity Flow — Who Holds What, What Gets Expensed

Florida has a 5.5% corporate income tax rate; Wyoming has none at all. Every entity in this chain is a disregarded/pass-through LLC, not a C-corporation — those statutory rates apply to corporations, not to pass-through entities like these.

OnlyFans — Platform
Source
Gross Monthly Income$90,000
Paxum → SDM
Zarova Media Services, LLC
First Receiver · Pays Val on Behalf of Zarova Media
Gross Received$90,000
Expensed — Home Studio Rent-$3,000
Expensed — Other Business Expenses-$0
Remitted Up — MSA Fee to Zarova Media-$9,000
Paid Out — Contractor + Management Fee$78,000
Entity TypePass-Through LLC (FL rate: 5.5%, N/A)
MSA Fee
Zarova Media, LLC
Operating Entity · Florida
Fee Received$9,000
Entity TypePass-Through LLC (FL rate: 5.5%, N/A)
Passed Through, Owned ByZarova Holdings ↓
Owned By
Zarova Holdings, LLC
Parent Entity · Wyoming
Amount Passed Through$9,000
Entity TypePass-Through LLC (WY: no corporate tax)
Passed Through, Owned ByThe Zarova Trust ↓
Owned By
The Zarova Trust
Grantor & Beneficiary: Valeriia Zharova
Amount Passed Through$9,000
Entity-Level Tax RateAssumed Grantor Trust (0%) — Unconfirmed

A trust (Declaration of Trust, 7/12/26) already exists and is legally enforceable. Its tax classification as a grantor trust is a reasonable assumption but not yet confirmed by trust counsel — not a matter of the trust needing to be drafted.

Fees + Expenses
Valeriia Zharova
Contractor / Artist / Beneficiary
Contractor Fee$39,000
Management Fee$39,000
Net Received$78,000
Personal Tax RatePending Rick's Analysis

Studio rent and other business expenses are Covered Expenses under Val's Services Agreement — paid or reimbursed in the course of producing content, distinct from her Contractor and Management Fee compensation.