{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-017340","form_type":"8-K","ticker":"FOFA","cik":"0001871181","company_name":"FAMILY OFFICE OF AMERICA, INC.","filed_at":"2025-10-08T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.932214+00:00","generated_at":"2026-05-17T04:20:39.466656+00:00","sec_items":["1.01","2.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Family Office of America acquires accounting service assets from Toone & Associates for $1.5M","bullets":["Asset Purchase Agreement to buy accounting service assets from Toone & Associates, LLP.","Total purchase price $1,500,000: $750,000 at closing, $450,000 due Oct 1, 2026, $300,000 due May 1, 2027.","Price subject to downward adjustment based on 12-month post-closing revenue and EBITDA.","Acquisition closed on October 3, 2025, with initial payment made."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-017340","json":"https://secwatch.observer/filing/0001493152-25-017340.json","markdown":"https://secwatch.observer/filing/0001493152-25-017340.md","text":"https://secwatch.observer/filing/0001493152-25-017340.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1871181/000149315225017340/0001493152-25-017340-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1871181/000149315225017340/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T04:20:39.466656+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"f07d21800dbdfa821025c9a8e674f35596a891db","claim":"FAMILY OFFICE OF AMERICA, INC. completed an acquisition involving Toone & Associates, LLP for $1,500,000 (closed 2025-10-03).","evidence_excerpt":"Asset Purchase Agreement (the “ Asset Purchase Agreement ”) with Toone & Associates, LLP to purchase (the “ Acquisition ”) its accounting service assets for a purchase price of $1,500,000, payable $750,000 at closing, $450,000 on October 1, 2026, and $300,000 on May 1, 2027, and subject to downward adjustment based on revenues and EBITDA generated from the purchased","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1871181/000149315225017340/0001493152-25-017340-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001914496-26-000076","ticker":null,"company_name":"Sculptor Diversified Real Estate Income Trust, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Sculptor Diversified Real Estate acquires JW Marriott Marco Island for $835M via $690M loan, $87M equity","event_type":"m_and_a","sec_items":["1.01","2.01","2.03","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001914496-26-000076","json":"https://secwatch.observer/filing/0001914496-26-000076.json","markdown":"https://secwatch.observer/filing/0001914496-26-000076.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1914496/000191449626000076/0001914496-26-000076-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1914496/000191449626000076/sreit-20260501.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Asset Purchase Agreement\n(the “ Asset Purchase Agreement ”) with Toone & Associates, LLP to purchase (the “ Acquisition ”)\nits accounting service assets for a purchase price of $1,500,000, payable $750,000 at closing, $450,000 on October 1, 2026, and $300,000\non May 1, 2027, and subject to downward adjustment based on revenues and EBITDA generated from the purchased","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1871181/000149315225017340/0001493152-25-017340-index.htm","comparable_excerpt":"in 1982 and renovated in 2016) and the Lanai Tower (built in 2019). The MIH JV acquired a fee simple interest in the Property. The aggregate purchase price for the Property was $835.0 million. The acquisition was funded with $690 million of proceeds from the Loan (defined below) and the remainder from equity contributions from the members of the MIH JV (approximately","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1914496/000191449626000076/0001914496-26-000076-index.htm"}},{"accession":"0001493152-26-021306","ticker":"OTLC","company_name":"Oncotelic Therapeutics, Inc.","filed_at":"2026-05-05T23:59:59+00:00","headline":"Oncotelic completes merger transferring patent portfolio to Lunai for $20M Series B Preferred stock","event_type":"m_and_a","sec_items":["1.01","2.01","3.02","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021306","json":"https://secwatch.observer/filing/0001493152-26-021306.json","markdown":"https://secwatch.observer/filing/0001493152-26-021306.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/908259/000149315226021306/0001493152-26-021306-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/908259/000149315226021306/form8-k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Asset Purchase Agreement\n(the “ Asset Purchase Agreement ”) with Toone & Associates, LLP to purchase (the “ Acquisition ”)\nits accounting service assets for a purchase price of $1,500,000, payable $750,000 at closing, $450,000 on October 1, 2026, and $300,000\non May 1, 2027, and subject to downward adjustment based on revenues and EBITDA generated from the purchased","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1871181/000149315225017340/0001493152-25-017340-index.htm","comparable_excerpt":"greement and Plan of Merger (the “Merger Agreement”) with Lunai Bioworks, Inc., a Delaware corporation (“Lunai”),\nLunai Bioworks IP, Inc., a Delaware corporation and a wholly owned subsidiary of Lunai (“Merger Sub”), Neurobridge IP Holdings","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/908259/000149315226021306/0001493152-26-021306-index.htm"}},{"accession":"0001683168-26-003159","ticker":"IVHI","company_name":"Invech Holdings, Inc.","filed_at":"2026-04-23T23:59:59+00:00","headline":"Invech buys sportypick.com sports betting platform for 5M restricted shares of IVHI stock","event_type":"m_and_a","sec_items":["1.01","2.01","3.02","8.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: ma_transaction","same SEC item: 1.01, 2.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-003159","json":"https://secwatch.observer/filing/0001683168-26-003159.json","markdown":"https://secwatch.observer/filing/0001683168-26-003159.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1009919/000168316826003159/0001683168-26-003159-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1009919/000168316826003159/invech_8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Asset Purchase Agreement\n(the “ Asset Purchase Agreement ”) with Toone & Associates, LLP to purchase (the “ Acquisition ”)\nits accounting service assets for a purchase price of $1,500,000, payable $750,000 at closing, $450,000 on October 1, 2026, and $300,000\non May 1, 2027, and subject to downward adjustment based on revenues and EBITDA generated from the purchased","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1871181/000149315225017340/0001493152-25-017340-index.htm","comparable_excerpt":"has agreed to sell and the Company has agreed to purchase the website and total code of the sports betting platform\nwww.sportypick.com owned by Day (the “Assets”) in exchange for 5,000,000 restricted shares of common stock of the Company\n(the “Shares”). The foregoing information is a summary of the\nAPA involved in the transaction described above, is not complete,","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1009919/000168316826003159/0001683168-26-003159-index.htm"}},{"accession":"0001437749-26-015616","ticker":"GTN","company_name":"GRAY MEDIA, INC","filed_at":"2026-05-07T23:59:59+00:00","headline":"Gray Media closes $171M station acquisition from Allen Media Group","event_type":"m_and_a","sec_items":["2.01","7.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-015616","json":"https://secwatch.observer/filing/0001437749-26-015616.json","markdown":"https://secwatch.observer/filing/0001437749-26-015616.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/43196/000143774926015616/0001437749-26-015616-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/43196/000143774926015616/gtn20260505c_8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Asset Purchase Agreement\n(the “ Asset Purchase Agreement ”) with Toone & Associates, LLP to purchase (the “ Acquisition ”)\nits accounting service assets for a purchase price of $1,500,000, payable $750,000 at closing, $450,000 on October 1, 2026, and $300,000\non May 1, 2027, and subject to downward adjustment based on revenues and EBITDA generated from the purchased","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1871181/000149315225017340/0001493152-25-017340-index.htm","comparable_excerpt":"On May 1, 2026, the Company acquired the assets of WAAY (ABC) in Huntsville, Alabama, WSIL (ABC) in Paducah, Kentucky, Cape Girardeau, Missouri, and Harrisburg, Illinois, WEVV (CBS/FOX) in Evansville, Indiana, WFFT (FOX) in Ft. Wayne, Indiana, WCOV (FOX) and WIYE (IND) in Montgomery, Alabama, KADN (FOX) and KLAF (NBC) in Lafayette, Louisiana, and WREX (NBC) in Rockford, Illinois (collectively, together with the Allen 3, the “Allen Media Stations”) from AMG for a purchase price of $115 million plus working capital adjustments, which was funded using the Company’s available cash on hand.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/43196/000143774926015616/0001437749-26-015616-index.htm"}},{"accession":"0000775215-26-000050","ticker":"HBT","company_name":"HBT Financial, Inc.","filed_at":"2026-04-29T23:59:59+00:00","headline":"HBT Financial files CNB audited financials and pro forma for completed acquisition","event_type":"m_and_a","sec_items":["2.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000775215-26-000050","json":"https://secwatch.observer/filing/0000775215-26-000050.json","markdown":"https://secwatch.observer/filing/0000775215-26-000050.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/775215/000077521526000050/0000775215-26-000050-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/775215/000077521526000050/hbt-20260301.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Asset Purchase Agreement\n(the “ Asset Purchase Agreement ”) with Toone & Associates, LLP to purchase (the “ Acquisition ”)\nits accounting service assets for a purchase price of $1,500,000, payable $750,000 at closing, $450,000 on October 1, 2026, and $300,000\non May 1, 2027, and subject to downward adjustment based on revenues and EBITDA generated from the purchased","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1871181/000149315225017340/0001493152-25-017340-index.htm","comparable_excerpt":"On March 1, 2026, HBT Financial, Inc. (“HBT Financial”) completed its previously announced acquisition (the “Merger”) of CNB Bank Shares, Inc., an Illinois corporation (“CNB”), pursuant to an Agreement and Plan of Merger, dated October 20, 2025 between HBT Financial, CNB, and HB-CNB Merger, Inc., a Delaware corporation (“MergerCo”) and wholly-owned subsidiary of HBT Financial (the “Merger Agreement”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/775215/000077521526000050/0000775215-26-000050-index.htm"}},{"accession":"0001683168-26-003177","ticker":"MDLK","company_name":"ModuLink Inc.","filed_at":"2026-04-24T23:59:59+00:00","headline":"ModuLink completes 60% acquisition of ASA Robotics for HKD 5M in preferred stock","event_type":"m_and_a","sec_items":["2.01","7.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-003177","json":"https://secwatch.observer/filing/0001683168-26-003177.json","markdown":"https://secwatch.observer/filing/0001683168-26-003177.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1611046/000168316826003177/0001683168-26-003177-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1611046/000168316826003177/modulink_8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Asset Purchase Agreement\n(the “ Asset Purchase Agreement ”) with Toone & Associates, LLP to purchase (the “ Acquisition ”)\nits accounting service assets for a purchase price of $1,500,000, payable $750,000 at closing, $450,000 on October 1, 2026, and $300,000\non May 1, 2027, and subject to downward adjustment based on revenues and EBITDA generated from the purchased","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1871181/000149315225017340/0001493152-25-017340-index.htm","comparable_excerpt":"for the acquisition, the Company issued 6,500 shares of its Series A Convertible Preferred Stock to Mr. Lam, representing\nan aggregate consideration of approximately HKD 5,000,000 (approximately USD 641,026). Following completion of the transaction, ASA Robotics\nbecame a majority-owned subsidiary of the Company. The remaining 40% equity interest in ASA","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1611046/000168316826003177/0001683168-26-003177-index.htm"}},{"accession":"0001213900-26-042313","ticker":"DFNS","company_name":"T3 Defense Inc.","filed_at":"2026-04-10T23:59:59+00:00","headline":"T3 Defense subsidiary Water IO sells Zorronet to BiomX for 1.3M shares and $1.25M note","event_type":"m_and_a","sec_items":["2.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-042313","json":"https://secwatch.observer/filing/0001213900-26-042313.json","markdown":"https://secwatch.observer/filing/0001213900-26-042313.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1787518/000121390026042313/0001213900-26-042313-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1787518/000121390026042313/ea0285348-8k_t3defense.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Asset Purchase Agreement\n(the “ Asset Purchase Agreement ”) with Toone & Associates, LLP to purchase (the “ Acquisition ”)\nits accounting service assets for a purchase price of $1,500,000, payable $750,000 at closing, $450,000 on October 1, 2026, and $300,000\non May 1, 2027, and subject to downward adjustment based on revenues and EBITDA generated from the purchased","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1871181/000149315225017340/0001493152-25-017340-index.htm","comparable_excerpt":"with\nElbit Systems Ltd (TASE/Nasdaq: ESLT) and other top Israel’s preeminent defense prime contractors. As consideration for the Zorronet shares, BiomX\nissued to Water IO: (i) 1,300,000 shares of BiomX common stock; and (ii) a non-convertible promissory note in the principal amount of\n$1,250,000, bearing interest at the short-term applicable federal rate,","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1787518/000121390026042313/0001213900-26-042313-index.htm"}},{"accession":"0001437749-26-011299","ticker":"LSF","company_name":"Laird Superfood, Inc.","filed_at":"2026-04-06T23:59:59+00:00","headline":"Laird Superfood completes acquisition of Navitas for $38.5M; acquired co. had $45.3M sales in 2025","event_type":"m_and_a","sec_items":["2.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-011299","json":"https://secwatch.observer/filing/0001437749-26-011299.json","markdown":"https://secwatch.observer/filing/0001437749-26-011299.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1650696/000143774926011299/0001437749-26-011299-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1650696/000143774926011299/lsf20260325_8ka.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"Asset Purchase Agreement\n(the “ Asset Purchase Agreement ”) with Toone & Associates, LLP to purchase (the “ Acquisition ”)\nits accounting service assets for a purchase price of $1,500,000, payable $750,000 at closing, $450,000 on October 1, 2026, and $300,000\non May 1, 2027, and subject to downward adjustment based on revenues and EBITDA generated from the purchased","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1871181/000149315225017340/0001493152-25-017340-index.htm","comparable_excerpt":"the Company completed its previously announced acquisition (the “ Navitas Acquisition ”) of (i) all of the issued and outstanding units of Navitas LLC (“ Navitas ”) and (ii) all of the issued and outstanding capital stock of Global Superfoods Corp. (“ GSC ”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1650696/000143774926011299/0001437749-26-011299-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}