# EXHIBIT 59
Company Name: Southern Trust Company Inc

| | Eligible for Tax Benefits
(A) | Ineligible for Tax Benefits**
(B) | Total
(A)+(B) | Balance per Tax
Return | Difference | Explanation |
| --------------------------------------------- | ---------------------------------- | -------------------------------------- | ------------------ | --------------------------- | ------------ | ------------- |
| Gross Receipts or Sales | \$0 | \$0 | \$0 | \$0 | \$0 |  |
| Other Income | \$4,690,766 | \$0 | \$4,690,766 | \$4,690,266 | \$0 |  |
| Interest Income | \$583,271 | \$5,482,342 | \$6,065,613 | \$6,065,613 | \$0 |  |
| Dividend Income | \$1,008,905 | \$4,868,305 | \$6,877,210 | \$6,877,210 | \$0 |  |
| Rental Income | -\$1,252 | \$0 | -\$1,252 | -\$1,252 | \$0 |  |
| (Other Taxable Income (capital state, etc.) | \$2,919,000 | \$0 | \$2,919,000 | \$2,919,000 | \$0 |  |

\*\* Because derived from sources other than that source (as of JVEDC Compliance)

|  | Total | Source Document Needed | Other Employee Cost Breakdown |
| ------------------------------------------------------------------------------------- | ----------- | ----------------------------- | ------------------------------- |
| Gross Wages Paid in the VI (include vacation, suck pay, bonuses and overtime, etc.) | \$903,577 | Please submit the form W3SS |  |
| Average No of Employees Full Time | 10 |  |  |
| Average No of Employees (Part Time/Other) | - |  |  |
| Average No of Residents Full Time | 10 | Total Added | \$160,031 |
| Average No of Residents Part Time/Other | - | Health Insurance | \$210,239 |
| Average No of Non-Residents Full Time | - | Sample IRA | \$21,239 |
| Average No of Non-Residents Part Time/Other | - | FICA, FUTA, Workman's Comp | \$61,543 |
| Average No of Non-Residents Part Time/Other | - | Continuing Education | \$1,551 |
| Other Employee Costs (Linemployment & health insurance, pension, allowance, etc.) | \$244,367 | ex- TOTAL | \$344,868 |
| Employee Income Taxes Paid and Withheld | \$199,774 | Please submit the form W3SS |  |

| TAXES AND OUTFEES (Provide dollar amount paid and value of exceptions for each tax) | Total | Source Document Needed |
| ------------------------------------------------------------------------------------- | ------------------ | ----------------------------------------------------------------------- |
| Gross Receipts Taxes Paid | \$0 | Form 720VI or 720B |
| Gross Receipts Exemption Value | \$0 | Form 720VI or 720B |
| Real Property Tax Paid |  | Property tax assessment |
| Real Property Tax Exemption Value |  | Property tax assessment |
| Excise Taxes Paid |  | Form 722 |
| Excise Taxes Exemption Value/Refund |  | Form 722 |
| Income Taxes Paid | \$299,083 | Form 2120, 21205, 1065, or 1040 with tax calculation worksheet |
| Income Taxes Exemption Value/Refund | \$47,906 | Form 1120, 11205, 1065, or 1040 with tax calculation worksheet |
| Customs Dones Paid |  | Please keep copies of receipts for review by VIEDC Compliance Officer |
| Customs Dones Exemption Value/Refund |  | Please keep copies of receipts for review by VIEDC Compliance Officer |
| Other |  |  |
| Hotel room taxes (and) |  | Form 722 |
| Other Taxes, Fees Paid to VI Government (list separately) |  | Please keep copies of receipts for review by VIEDC Compliance Officer |
| Shareholder Dividends | N/A | Note no exemptions claimed |
| VI Department of Labor (labor dozabase fee) | \$250 | Note no exemptions claimed |
| Business Income remainder |  | Note no exemptions claimed |
| Franchise tax | \$3,674 | Note no exemptions claimed |
| Nonex commission fees |  | Note no exemptions claimed |
| Compliance of good standing fee | \$0 | Note no exemptions claimed |
| Import taxes on small shoppings |  | Note no exemptions claimed |
| **TOTAL TAXES PAID:** | **\$295,938** |  |
| **TOTAL VALUE OF EXEMPTIONS AND OR REFUNDS:** | **\$47,906** |  |

| EXPENDITURES FOR GOODS, SERVICES, PLANT & EQUIPMENT | VIECS ENTRIES | VI Subordins | Non-Local Subordins | TOTAL | Believe per Tax Return | Difference | Estimation |
| --------------------------------------------------------- | ----------------- | ------------------ | --------------------- | -------------------- | ------------------------ | ------------ | ------------ |
| Row mentions and contributions | \$6,259 | \$14,579 | \$0 | \$10,838 | \$20,015 | \$0 |  |
| Repairs/Maintenance | \$0 | \$138,893 | \$0 | \$138,893 | \$138,893 | \$0 |  |
| Rent | \$0 | \$0 | \$0 | \$0 | \$0 | \$0 |  |
| Interest | \$0 | \$0 | \$0 | \$0 | \$0 | \$0 |  |
| Other Bust Charges | \$0 | \$1,199 | \$2,17 | \$3,617 | \$1,616 | \$1 |  |
| Advertising/Promotion Marketing Expenses | \$0 | \$2,690 | \$0 | \$2,690 | \$2,690 | \$0 |  |
| Media Entertainment | \$0 | \$6,760 | \$0 | \$6,760 | \$3,380 | \$3,380 |  |
| Travel Expenses | \$0 | \$8,946 | \$0 | \$8,946 | \$8,946 | \$0 |  |
| Freight & Foreign Charges | \$0 | \$2,064 | \$0 | \$2,064 | \$2,064 | \$0 |  |
| Insurance | \$17,002 | \$0 | \$0 | \$27,002 | \$17,002 | \$0 |  |
| Legal/Accounting/Consulting Professional Fees | \$0 | \$30,064 | \$1,535,225 | \$1,588,289 | \$1,485,279 | \$0 |  |
| (Tablets (ret. water, elect., etc.)) | \$18,181 | \$101,379 | \$0 | \$119,600 | \$119,560 | \$0 |  |
| Supplies and Office expenses | \$8,618 | \$30,246 | \$13,784 | \$32,644 | \$57,647 | \$1 |  |
| Other (List Separately) |  |  |  |  |  |  |  |
| Docs and subscriptions | \$0 | \$180 | \$0 | \$180 | \$180 | \$0 |  |
| EIDC Fees | \$13,000 | \$0 | \$0 | \$13,000 | \$13,000 | \$0 |  |
| Business expenses | \$0 | \$0 | \$0 | \$17,500 | \$17,500 | \$0 |  |
| Other expenses, capital, outside services reimbursables | \$0 | \$1,699 | \$0 | \$1,699 | \$1,699 | \$0 |  |
| **SUBTOTAL GOODS AND SERVICES** | **\$63,040** | **\$738,459** | **\$1,946,724** | **\$1,960,145** | **\$1,944,804** | **\$0** |  |

| CAPITAL EXPENDITURES | VIECS ENTRIES | VI Subordins | Non-Local Subordins | TOTAL | Believe per Tax Return | Difference | Estimation |
| -------------------------------------- | --------------- | ----------------- | --------------------- | ----------------- | ------------------------ | ------------ | ---------------------------------------- |
| Building & Improvements | \$37 | 24,614 | 4,186 | \$23,187 | \$0 | \$0 |  |
| (Assessed Improvements) | - | 8,820 | - | \$4,830 | \$0 | \$5,829 | Amount expensed included in schedule L |
| Machinery/Equipment | - | - | - | \$0 | \$0 | \$0 |  |
| Furniture/Fixtures | - | - | - | \$0 | \$0 | \$0 |  |
| Vehicles | - | - | - | \$0 | \$0 | \$0 |  |
| Other (List Separately) | - | - | - | \$0 | \$0 | \$0 |  |
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| **SUBTOTAL CAPITAL EXPENDITURES** | **\$387** | **\$33,434** | **\$6,186** | **\$38,007** | **\$3,799,241** | **\$0** |  |

**GRAND TOTALS**
**EXPENDITURES FOR VARIANCES IN BETWEEN EDC REPORT AND TAX RETURNS:**

| **COMMUNITY CAPITAL EXPENDITURES UNDER EDC CERTIFICATE** | **\$553,248** |
| ------------------------------------------------------------- | ------------------ |
| Certificate requirement | \$460,000 |
| Percent achieved to date | 138.31% |

Case 1:22-cv-10904-JSR Document 194-21 Filed 06/20/23 Page 4 of 5

BENEFICIARY

# EDC ANNUAL REPORT Value of Exemptions of Stockholders/Partners/Members
Southern Trust Company. Inc. Fiscal Year Ending garamhiat2gig

| Stookholders, Partners or Members | Social Security No. | Physical Address | % Distributable Shares | EDC Income | Business Activity | Total Tax Due | EDC Credit | Balance Tax Due |
| ----------------------------------- | --------------------- | ------------------------------------- | ------------------------ | ---------------------------------- | ---------------------------------- | ---------------------------------- | ---------------------------------- | ---------------------------------- |
| Jeffrey E. Epstein | [REDACTED] | Little Saint James Island, St. USVI | 100 | See page 1 of EDC Annual report. | See page 1 of EDC Annual report. | See page 1 of EDC Annual report. | See page 1 of EDC Annual report. | See page 1 of EDC Annual report. |
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|  |  |  |  |  | **TOTAL** | \$ | \$ | \$ |

Note Totals of EDC Credit and Balance Tax Due must be carried forward to the EDC Annual Report and reported under Taxes and Duties (See instructions).

VI-JPM-000007665 HIGHLY CONFIDENTIAL SUBJECT TO PROTECTIVE ORDER



A B EDC INCOME A TOTAL GROSS INCOME B Percent of total income subject to Exemption \$ 2,964,750 \$ 16,232,605 C \$\_\_\_\_\_\_\_\_(A)..\_ \_ .. \_ J \_ ..... \_\_\_\_\_\_(B) .\_ = C 18.26% D TOTAL TAX DUE \$ 291,989 E Amount of Tax Subject to the Exemption E \$ (D) / (C) %= \$ 53,329 F EXEMPTION PERCENTATE F 90% EDC EXEPMTION CREDIT G \$ (E) \_X (f) %= G \$ 47,996

Line G included on49d of the 2018 Form 1040 Schedule 5 Line 74 notation EDC credit