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Private company

USA OPPORTUNITY INCOME ONE, INC.

USA OPPORTUNITY INCOME ONE, INC. is an American mortgage bankers and loan correspondents company.1 It is headquartered in San Juan, Puerto Rico.1

Last updated Oct 21, 2026.

Overview

  • IndustryMortgage Bankers & Loan Correspondents1
  • HeadquartersSan Juan, Puerto Rico1
  • Incorporated inPR2
  • Business address404 Ave Constitucion, #208, San Juan, Pr 009012
  • Filer categoryNon-accelerated filer, Smaller reporting company, Emerging growth company2

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We believe we can achieve these objectives and maximize the total return to our stockholders through the following investment strategies.3 From its latest annual report

Financials

From the company’s reports to the SEC. Every number links to the filing it came from.

Financial statements

Operating income4-$180.8K in 2025+37% since 2024
-$200.0K-$150.0K-$100.0K-$50.0K02024: -$131.9K-$131.9K20242025: -$180.8K-$180.8K2025+37%
Net income4-$180.7K in 2025+39% since 2024
-$200.0K-$150.0K-$100.0K-$50.0K02024: -$129.6K-$129.6K20242025: -$180.7K-$180.7K2025+39%
Fiscal year2023202420252026
Operating expenses$131.9K4$180.8K4
Operating income-$131.9K4-$180.8K4
Income before tax-$129.6K4-$180.7K4
Net income-$129.6K4-$180.7K4
Earnings per share-$43.204-$60.234
Earnings per share (diluted)-$43.204-$60.234
Shares (weighted, basic)3.0K shares43.0K shares4
Shares (weighted, diluted)3.0K shares43.0K shares4

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What it owns

What USA OPPORTUNITY INCOME ONE, INC. reports owning in its annual reports to the SEC: buildings, land and equipment, real estate and locations, investments, intangible assets and inventory, at the end of its latest fiscal year and a year before.

Real estate and locations

ItemLatestA year beforeChange
Area of land1,000 sq ft4 Dec 31, 2025

Properties, in its own words

Our corporate headquarters are located at 404 Ave Constitucion # 208, San Juan, Puerto Rico 00901, where we lease approximately 1,000 rentable square feet of office space from an affiliated party, USA Capital Management. This lease is month to month. Terms of the office lease provide for a base rent payment of $1 per month. We believe that this facility is adequate for our current and near-term future needs.

Item 2 of the 10-K filed Mar 31, 2026.3

Former names

  • USA OPPORTUNITY INCOME FUND, INC.Nov 2, 2021 to Dec 17, 20212

Filings

51 filings to the SEC since October 2021: 1 annual reports, 2 quarterly reports, 48 other. The latest 20:

  1. May 20, 202610-Q EDGAR
  2. May 15, 2026NT 10-Q EDGAR
  3. Apr 23, 2026POS AM EDGAR
  4. Mar 31, 2026424B3 EDGAR
  5. Mar 31, 202610-K EDGAR
  6. Dec 23, 2025424B3 EDGAR
  7. Dec 23, 202510-Q EDGAR
  8. Nov 5, 2025424B3 EDGAR
  9. Oct 16, 2025S-1 EDGAR
  10. Sep 26, 20251-SA EDGAR
  11. Apr 1, 20251-U/A EDGAR
  12. Mar 28, 20251-K EDGAR
  13. Feb 27, 20251-U EDGAR
  14. Dec 3, 2024253G2 EDGAR
  15. Sep 26, 20241-SA EDGAR
  16. Sep 4, 2024253G2 EDGAR
  17. Jun 7, 2024253G2 EDGAR
  18. Jun 6, 2024QUALIF EDGAR
  19. Jun 4, 2024CORRESP EDGAR
  20. May 21, 2024CORRESP EDGAR

The 51 filings since October 2021 can be filtered by form type and year here when JavaScript is on.

Every filing from the last five years, summarized. The full record is on SEC EDGAR.

SEC filer profile

How USA OPPORTUNITY INCOME ONE, INC. is registered with the Securities and Exchange Commission, from its EDGAR record and the cover page of its latest annual report.

  • Name on EDGARUSA OPPORTUNITY INCOME ONE, INC.1
  • CIK0001878379
  • Employer ID (EIN)66-09852043
  • Filer statusNon-accelerated filer an emerging growth company; a smaller reporting company; a shell company3
  • Incorporated inPuerto Rico3
  • Fiscal year endsDecember 311
  • Industry code (SIC)6162 Mortgage Bankers & Loan Correspondents1
  • SEC reviewing officeOffice of Finance, Division of Corporation Finance1
  • Business address404 Ave Constitucion, #208, San Juan, PR 009011
  • Phone800-305-53101
  • Shares outstanding3,000 as of May 20, 20266
  • Public float$0 as of Jun 30, 20254
  • AuditorFruci & Associates II, PLLC, Spokane, Washington PCAOB ID 5525; no auditor attestation of internal control over financial reporting3
  • On EDGAR sinceNov 2, 20211
  • Filings51 in all: CORRESP (8), 1-A POS (6), UPLOAD (6), 253G2 (5), 1-K (4), 1-SA (4), 424B3 (3), QUALIF (3)1
    All 18 form types

    1-U (2), 10-Q (2), 1-A (1), 1-A/A (1), 1-U/A (1), 10-K (1), 253G1 (1), NT 10-Q (1), POS AM (1), S-1 (1)

  • Latest filingsAnnual report (10-K) Mar 31, 2026
    Quarterly report (10-Q) May 20, 2026

Risk factors and legal proceedings

The risks USA OPPORTUNITY INCOME ONE, INC. names in Item 1A of its 10-K filed Mar 31, 2026: 76 risks under these headings, as written.3

  • We may not be successful in preventing the material adverse effects that any of the following risks and uncertainties may cause. These potential risks and uncertainties may not be a complete list of the risks and uncertainties facing us. There may be additional risks and uncertainties that we are presently unaware of, or presently consider immaterial, that may become material in the future and have a material adverse effect on us. You could lose all or a significant portion of your investment due to any of these risks and uncertainties.
  • Risks Related to our Industry and Our Lending and Investing Activities
  • Our loans and investments expose us to risks associated with debt-oriented real estate investments generally.
  • Commercial real estate-related investments that are secured by real property are subject to delinquency, foreclosure and loss, which could result in losses to us.
  • The lending industry is highly regulated. Changes in regulations or in the way regulations are applied to our business could adversely affect our business.
  • We will originate mezzanine loans which are subject to a greater risk of loss than loans secured by a first priority mortgage lien.
  • Preferred equity investments involve a greater risk of loss than traditional mortgage financing.
  • Worsening economic conditions may result in decreased demand for loans, cause borrowers’ default rates to increase, and harm our operating results.
  • Loans on properties in transition will involve a greater risk of loss than conventional mortgage loans.
  • Risks of cost overruns and noncompletion of renovations of properties in transition may result in significant losses.
  • There are increased risks involved with our lending activities to renovation or rehabilitation projects.
  • Our success depends on the availability of attractive investments and our management’s ability to identify, structure, consummate, leverage, manage and realize returns on our loans and investments.
The other 65 risks
  • Real estate valuation is inherently subjective and uncertain.
  • Our loans and investments may be concentrated in terms of geography, asset types, and sponsors.
  • The due diligence process that our management undertakes in regard to loan and investment opportunities may not reveal all facts that may be relevant in connection with an investment and if our management incorrectly evaluates the risks of our loans and investments we may experience losses.
  • Insurance on real estate collateral may not cover all losses.
  • The impact of any future terrorist attacks and the availability of affordable terrorism insurance expose us to certain risks.
  • We may need to foreclose on certain of the loans we originate or acquire, which could result in losses that harm our results of operations and financial condition.
  • If we foreclose on certain of the loans we originate or acquire, then we are subject to the general risks of owning real estate.
  • Properties obtained through the foreclosure on one of our loans we originate or acquire may involve substantial risks.
  • The properties underlying our investments may be subject to unknown liabilities, including environmental liabilities, that could affect the value of these properties and as a result, our investments.
  • Another outbreak of COVID-19, or similar future pandemics may cause an overall decline in the economy as a whole, and may materially harm our business, results of operations and financial condition.
  • Our management team has limited experience in mortgage loan underwriting.
  • We have limited experience in managing real estate loans and investments or developing real estate projects.
  • Foreclosed assets may be sold to affiliates.
  • Competition for employees is intense, and we may not be able to attract and retain the highly skilled employees whom we need to support our business.
  • We operate in a competitive market which may intensify, and competition with affiliates and non-affiliates may limit our ability to implement our business model and have a material adverse effect on our business, financial condition, and results of operations.
  • We operate in a competitive market for lending and investment opportunities which may intensify, and competition may limit our ability to originate or acquire desirable loans and investments or dispose of assets we will target and could also affect the yields of these assets and have a material adverse effect on our business, financial condition, and results of operations.
  • Risks Related to Our Company
  • We are an early-stage start-up with a limited operating history, and we may never become profitable.
  • Our management has raised substantial doubt about our ability to continue as a going concern and our independent registered public accounting firm has included an explanatory paragraph relating to our ability to continue as a going concern in its audit report with respect to our audited financial statements for years ended December 31, 2024 and December 31, 2025.
  • If the Company is unable to raise funds in the Offering, the Company may not be able to reach profitability despite its efforts to do so.
  • If we do not raise sufficient funds in the Offering or if our shareholders and/or affiliates of our shareholders decline to make advances to us we will not be able to implement our business plan.
  • We will need to raise additional capital that may not be available, which could harm our business.
  • We have a limited operating history in an evolving industry, which makes it difficult to evaluate our future prospects and may increase the risk that we will not be successful.
  • If the information provided by borrowers is incorrect or fraudulent, we may misjudge a customer’s qualification to receive a loan, and our operating results may be harmed.
  • Our risk management efforts may not be effective.
  • We will rely on various referral sources and other borrower lead generation sources, including lending platforms.
  • A significant disruption in our computer systems or a cybersecurity breach could adversely affect our operations.
  • Our ability to protect the confidential information of our borrowers and investors may be adversely affected by cyber-attacks, computer viruses, physical or electronic break-ins or similar disruptions.
  • If our estimates of loan receivable losses are not adequate to absorb actual losses, our provision for loan receivable losses would increase, which would adversely affect our results of operations.
  • We will face increasing competition of other real estate lenders and, if we do not compete effectively, our operating results could be harmed. Many of our competitors have significantly more resources and greater brand recognition than we do and may be able to attract borrowers more effectively than we do.
  • We may rely on certain third-party service providers to operate our business. Any disruption in services from these service providers, could interrupt or delay our ability to operate our business.
  • The collection, processing, storage, use, and disclosure of personal data could give rise to liabilities as a result of governmental regulation, conflicting legal requirements, or differing views of personal privacy rights.
  • We are reliant on the efforts of Dania Echemendia and Andrew Murray.
  • Officers and directors of the Company will have other business interests and obligations to other entities.
  • We could be materially and adversely affected if we are deemed to be an investment company under the Investment Company Act.
  • Compliance with reporting to the SEC could be costly.
  • Fluctuations in interest rates and credit spreads could reduce our ability to generate income on our loans and other investments, which could lead to a significant decrease in our results of operations, cash flows and the market value of our investments.
  • You will have no control over changes in our policies and day-to-day operations, which lack of control increases the uncertainty and risks you face as an investor in the USA Real Estate Bonds. In addition, management may change our major operational policies without your approval.
  • Bondholders will have no right to remove our management or otherwise change our management, even if we are underperforming and not attaining our investment objectives.
  • Our management and its executive officers will have limited liability for, and will be indemnified and held harmless from, the losses of our company.
  • The Company has been approved by the government of Puerto Rico for treatment under the Puerto Rico New Incentive Code Act 60-2019 (“Act 60”) however there can be no assurance that changes to Act 60 in the future would not change the tax benefits to the Company or its investors.
  • We cannot guarantee the potential beneficial tax attributes of ownership of the Bonds issued by the Company, a company approved to be a Puerto Rico Act 60 company.
  • The Company is an early-stage company with a limited accounting staff and has limited internal accounting control procedures.
  • Risks Related to USA Real Estate Bonds
  • The characteristics of the USA Real Estate Bonds, including a long-term maturity date, interest rate, lack of collateral security or guarantee, and lack of liquidity, may not satisfy your investment objectives.
  • Our lack of operating history makes it difficult for you to evaluate this investment.
  • Holders of USA Real Estate Bonds are exposed to the credit risk of our company.
  • The USA Real Estate Bonds are unsecured obligations.
  • You will not have the opportunity to evaluate our loans and investments before we originate them, and we may make loans and investments that would have changed your decision as to whether to invest in the USA Real Estate Bonds.
  • The USA Real Estate Bonds will be effectively subordinated to any of our debt that is secured and subordinated to our existing and future unsecured bank debt.
  • There is no public market for USA Real Estate Bonds, and none is expected to develop.
  • Holders of the USA Real Estate Bonds will have no voting rights.
  • You will not be investing in the common stock of the Company or any of its affiliates or any of their respective loans or investments.
  • The management’s conflicts of interest may result in transactions unfavorable to the Company and transactions with affiliated entities may be on less favorable terms possibly causing the Company to lose money.
  • The Board of Directors, which has complete control over the Company, does not have a majority of independent directors and the Board of Directors has not voluntarily implemented various corporate governance measures, in the absence of which bondholders may have more limited protections against interested director transactions, conflicts of interest and similar matters.
  • There is a risk that the USA Real Estate Website may be hacked.
  • The USA Real Estate Bond Holders may be subject to third party fees.
  • Because the USA Real Estate Bonds will have no sinking fund, insurance, or guarantee, you could lose all or a part of your investment if we do not have enough funds in the interest reserve fund and cash to pay.
  • We may not be able to meet all of the payment demands of the bondholders of the 7% USA Real Estate Bonds if a large number of bondholders of the 7% USA Real Estate Bonds desires to be repaid or if we do not have the liquidity to meet such demands.
  • Because we may repay the 7% USA Real Estate Bonds at any time after the second anniversary of the first sale of the 7% USA Real Estate Bonds and we may repay the 8% USA Real Estate Bonds, 10% USA Real Estate Bonds and the 12% USA Real Estate Bonds, at any time after the second anniversary of the date of issuance of each 8% USA Real Estate Bond, 10% USA Real Estate Bond and the 12% USA Real Estate Bond you may be subject to reinvestment risk.
  • Ratings of the USA Real Estate Bonds may change after issuance and affect the marketability of the USA Real Estate Bonds.
  • Unless an investor opts-out in accordance with the terms of the USA Real Estate Bond Investor Agreement, they will be bound by the arbitration provisions contained in our USA Real Estate Bond Investor Agreement to be used for subscriptions for our USA Real Estate Bonds which limits their ability to bring class action lawsuits or seek remedies on a class basis and waives the right a trial by jury.
  • Investors who purchase USA Real Estate Bonds are bound by the fee-shifting provision contained in our Bylaws, which may discourage them to pursue actions against us.
  • Investors who purchase USA Real Estate Bonds will be bound by the exclusive forum selection provision contained in our Bylaws, which may discourage them to pursue actions against us.
  • There is a risk that in the event of death, total permanent disability or bankruptcy of a bondholder, there may not be sufficient funds available to make repayment of the USA Real Estate Bond held by such bondholder.
  • Risks Related to our Planned Efforts to Tokenize Future USA Real Estate Bonds
  • Our planned tokenization of future USA Real Estate Bonds is subject to regulatory and compliance risks.
  • Our planned tokenization of future USA Real Estate Bonds is subject to operational and technological risks.

Legal proceedings

From time to time, we may become party to various lawsuits, claims and other legal proceedings that arise in the ordinary course of our business. We are not currently a party, as plaintiff or defendant, nor are we aware of any threatened or pending legal proceedings, that we believe to be material or which, individually or in the aggregate, would be expected to have a material effect on our business, financial condition or results of operation if determined adversely to us.

The opening of Item 3, Legal Proceedings.3

Sources

The numbers on this page point here. Each one links to the record it came from.

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