# RKCA, INC. X-17A-5/A (2023-03-15) — Broker-dealer annual report

- Company: RKCA, INC.
- Form: X-17A-5/A
- Filed: 2023-03-15
- Period: 2022-12-31
- Accession: 0000789481-23-000002
- CIK: 789481
- File #: 8-35572
- Type: Broker-dealer
- Material weakness: No
- Auditor: Flynn & Company, Inc.
- Auditor location: Cincinnati, OH
- Contact: Tanner Daskalakis
- Phone: 513-229-9048
- Email: brippe@rkca.com
- Website: rkca.com
- Signed by: Brent Rippe (President and CEO)

Original filing: https://www.sec.gov/Archives/edgar/data/789481/000078948123000002/RKCAIncAudit2022Amended.pdf

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**UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549** 

0MB APPROVAL 0MB Number: 3235-0123 Expires: Oct. 31, 2023 Estimated average burden hours per response: 12

# **ANNUAL REPORTS FORM X-17A-5 PART Ill**

SEC FILE NUMBER 8-35572

**FACING PAGE** 

**Information Required Pursuant to Rules 17a-5, 17a-12, and lSa-7 under the Securities Exchange Act of 1934** 

FILING FOR THE PERIOD BEGINNING **O 1/01/2022**  AND ENDING **12/31/2022** 

MM/DD/YY

MM/DD/YY

I

**A. REGISTRANT IDENTIFICATION** 

NAME OF FIRM: RKCA, Inc.

TYPE OF REGISTRANT (check all applicable boxes):

E!J Broker-dealer □ Security-based swap dealer D Check here if respondent is also an OTC derivatives dealer D Major security-based swap participant

ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.)

| 1077 Celestial Street |  |  |  |
|-----------------------|--|--|--|
|-----------------------|--|--|--|

|                                                                                                    |         | (No. and Street)                                   |                 |                                          |
|----------------------------------------------------------------------------------------------------|---------|----------------------------------------------------|-----------------|------------------------------------------|
| Cincinnati                                                                                         |         | Ohio                                               |                 | 45202                                    |
| (City)                                                                                             |         | (State)                                            |                 | (Zip Code)                               |
| PERSON TO CONTACT WITH REGARD TO THIS FILING                                                       |         |                                                    |                 |                                          |
| Brent Rippe<br>513-997-4524                                                                        |         | brippe@rkca.com                                    |                 |                                          |
| (Name)                                                                                             |         | (Area Code -Telephone Number)                      | (Email Address) |                                          |
|                                                                                                    |         | B. ACCOUNTANT IDENTIFICATION                       |                 |                                          |
| INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing*<br>Flynn & Company, Inc. | (Name - | if individual, state last, first, and middle name) |                 |                                          |
| 7800 E. Kemper Road                                                                                |         | Cincinnati                                         | Ohio            | 45249                                    |
| (Address)                                                                                          |         | (City)                                             | (State)         | (Zip Code)                               |
| l"<br>11/17/2009                                                                                   |         |                                                    | 3876            |                                          |
|                                                                                                    |         |                                                    |                 |                                          |
| of Reg;stcaUoo with PCAOB)l;f appHcable)                                                           |         |                                                    |                 | )PCAOB R,g;stcaUoo Nombec, ;f appHcable) |

\* Claims for exemption from the requirement that the annual reports be covered by the reports of an independent public accountant must be supported by a statement of facts and circumstances relied on as the basis of the exemption. See 17 CFR 240.17a-S(e)(l)(ii), if applicable.

**Persons who are to respond to the collection of information contained in this form are not required to respond unless the form**  displays a currently valid 0MB control number.

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## **OATH OR AFFIRMATION**

| I<br>, Brent Rippe                                    | swear (or affirm) that, to the best of my knowledge and belief, the                                                                 |
|-------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------|
| financial report pertaining to the firm of RKCA, Inc. | as of                                                                                                                               |
| 12/31                                                 | 2� is true and correct. I further swear (or affirm) that neither the company nor any                                                |
|                                                       | partner, officer, director, or equivalent person, as the case may be, has any proprietary interest in any account classified solely |
| as that of a customer.                                |                                                                                                                                     |

# **JOYCET-** :::l:•t Notary Public, Slate of Ohio \_P\_ r e \_si\_de\_ **My Commission Expires** 05-28-2024

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t a\_n\_d\_C\_EO \_\_\_\_\_\_\_\_\_\_\_ \_

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**This filing\*\* contains (check all applicable boxes):** 

- ii!iii (a) Statement of financial condition.
- D (b) Notes to consolidated statement of financial condition.
- ii!iii (c) Statement of income (loss) or, if there is other comprehensive income in the period(s) presented, a statement of comprehensive income (as defined in § 210.1-02 of Regulation S-X).
- ii!iii (d) Statement of cash flows.
- ii!iii (e) Statement of changes in stockholders' or partners' or sole proprietor's equity.
- D (f) Statement of changes in liabilities subordinated to claims of creditors.
- D (g) Notes to consolidated financial statements.
- ii!iii (h) Computation of net capital under 17 CFR 240.15c3-1 or 17 CFR 240.18a-1, as applicable.
- D (i) Computation of tangible net worth under 17 CFR 240.18a-2.
- ii!iii (j) Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.15c3-3.
- D (k) Computation for determination of security-based swap reserve requirements pursuant to Exhibit B to 17 CFR 240.15c3-3 or Exhibit A to 17 CFR 240.18a-4, as applicable.
- D (I) Computation for Determination of PAB Requirements under Exhibit A to§ 240.15c3-3.
- ii!iii (m) Information relating to possession or control requirements for customers under 17 CFR 240.15c3-3.
- D (n) Information relating to possession or control requirements for security-based swap customers under 17 CFR 240.15c3-3(p)(2) or 17 CFR 240.18a-4, as applicable.
- ii!iii (o) Reconciliations, including appropriate explanations, of the FOCUS Report with computation of net capital or tangible net worth under 17 CFR 240.15c3-l, 17 CFR 240.18a-l, or 17 CFR 240.18a-2, as applicable, and the reserve requirements under 17 CFR 240.15c3-3 or 17 CFR 240.18a-4, as applicable, if material differences exist, or a statement that no material differences exist.
- D (p) Summary of financial data for subsidiaries not consolidated in the statement of financial condition.
- ii!iii (q) Oath or affirmation in accordance with 17 CFR 240.17a-5, 17 CFR 240.17a-12, or 17 CFR 240.18a-7, as applicable.
- D (r) Compliance report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable.
- ii!iii (s) Exemption report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable.
- D (t) Independent public accountant's report based on an examination of the statement of financial condition.
- ii!iii (u) Independent public accountant's report based on an examination of the financial report or financial statements under 17 CFR 240.17a-5, 17 CFR 240.18a-7, or 17 CFR 240.17a-12, as applicable.
- D (v) Independent public accountant's report based on an examination of certain statements in the compliance report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable.
- ii!iii (w) Independent public accountant's report based on a review of the exemption report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable.
- D (x) Supplemental reports on applying agreed-upon procedures, in accordance with 17 CFR 240.15c3-le or 17 CFR 240.17a-12, as applicable.
- D (y) Report describing any material inadequacies found to exist or found to have existed since the date of the previous audit, or a statement that no material inadequacies exist, under 17 CFR 240.17a-12(k).
- ii!iii (z) Other: A copy of the SIPC Supplemen tal Report
- *\*\*To request confidential treatment of certain portions of this filing, see 17 CFR 240.17a-5{e)(3) or 17 CFR 240.18a-7(d)(2), as applicable.*

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## RKCA, INC. SEC FILE NUMBER 8-35572

# FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

# FOR THE YEAR ENDED DECEMBER 31, 2022 with

# REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Filed pursuant to Rule 17a-5(e)(3) under the Securities Exchange Act of 1934 as a PUBLIC DOCUMENT

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# TABLE OF CONTENTS

|                                                                                                                                                                                       | PAGE     |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------|
| REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM                                                                                                                               | 1 - 2    |
| FINANCIAL STATEMENTS                                                                                                                                                                  |          |
| Statement of Financial Condition                                                                                                                                                      | 3        |
| Statement of Income                                                                                                                                                                   | 4        |
| Statement of Changes in Shareholders' Equity                                                                                                                                          | 5        |
| Statement of Cash Flows                                                                                                                                                               | 6        |
| Notes to the Financial Statements                                                                                                                                                     | 7 - 9    |
| SUPPLEMENTARY INFORMATION                                                                                                                                                             | SCHEDULE |
| Computation of Net Capital Pursuant to Rule 15c3-1 under the<br>Securities Exchange Act of 1934                                                                                       |          |
| Computation for Determination of Reserve Requirements and<br>Information for Possession for Control Requirements Pursuant to Rule<br>15c3-3 under the Securities Exchange Act of 1934 | 2        |
| Report of Independent Registered Public Accounting Firm                                                                                                                               |          |
| Exemption from Reserve Requirements under Rule 15c3-3                                                                                                                                 |          |

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# STATEMENT OF FINANCIAL CONDITION

# December 31, 2022

| ASSETS                                                                                                                                                                                                                                                                          |                                                                 |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------|
| CURRENT ASSETS:<br>Cash and cash equivalents<br>Fees receivable<br>Total current assets                                                                                                                                                                                         | \$ 2,220,146<br>71,863<br>2,292,009                             |
| FIXED ASSETS:<br>Furniture<br>Equipment<br>Office equipment<br>Less accumulated depreciation                                                                                                                                                                                    | 1,018<br>6,612<br>5,387<br>13,017<br>13,017)                    |
| OTHER ASSETS:<br>Investment in stock                                                                                                                                                                                                                                            | 250<br>\$ 2,292,259                                             |
| LIABILITIES AND SHAREHOLDERS' EQUITY<br>SHAREHOLDERS' EQUITY:<br>Common stock - No par value; 500 shares authorized, 300 shares<br>issued and outstanding, at stated value of \$5 per share<br>Additional paid-in capital<br>Accumulated earnings<br>Total shareholders' equity | S<br>1,500<br>504,690<br>1,786,069<br>2,292,259<br>\$ 2,292,259 |

The accompanying notes are an integral

{7}------------------------------------------------

#### STATEMENT OF INCOME

### For the Year Ended December 31, 2022

| \$ 8,026,093 |
|--------------|
| 587,588      |
| 8,613,681    |
|              |
| 3,356,537    |
| 3,263,744    |
| 83,249       |
| 28,102       |
| 6,731,632    |
| \$ 1,882,049 |
|              |

{8}------------------------------------------------

### STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY

#### For the Year Ended December 31, 2022

|                            |        |          | Retained   |              |               |
|----------------------------|--------|----------|------------|--------------|---------------|
|                            |        |          | Additional | Earnings     | Total         |
|                            | Common | Stock    | Paid-In    | (Accumulated | Shareholders' |
|                            | Shares | Amount   | Capital    | Deficit)     | Equity        |
| BALANCE, December 31, 2021 | 300    | \$ 1.500 | \$ 366,357 | 95,980)<br>( | 271,877<br>A  |
| Contributions              |        | -        | 138,333    |              | 138,333       |
| Net income                 |        |          |            | 1,882,049    | 1,882,049     |
| BALANCE, December 31, 2022 | 300    | \$ 1,500 | \$ 504,690 | \$ 1,786,069 | \$ 2,292,259  |

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### STATEMENT OF CASH FLOWS

### For the Year Ended December 31, 2022

| CASH FLOWS FROM OPERATING ACTIVITIES:<br>Net income<br>Adjustments to reconcile net income to net cash provided by<br>operating activities: | \$ 1,882,049         |
|---------------------------------------------------------------------------------------------------------------------------------------------|----------------------|
| Change in assets - (increase) decrease:                                                                                                     |                      |
| Fees Receivable                                                                                                                             | 68,863)              |
| Notes receivable                                                                                                                            | 43,372               |
| Change in liabilities - increase (decrease):                                                                                                |                      |
| Accrued liabilities                                                                                                                         | 6,215)               |
| Net cash provided by operating activities                                                                                                   | 1,850,343            |
| CASH FLOWS FROM FINANCING ACTIVITIES:<br>Net capital contributions<br>Net increase in cash                                                  | 138,333<br>1,988,676 |
| CASH AND CASH EQUIVALENTS:                                                                                                                  |                      |
| Beginning of year                                                                                                                           | 231,470              |
| End of year                                                                                                                                 | 2,220,146            |

The accompanying notes are an integral part of the financial statements.

{10}------------------------------------------------

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{11}------------------------------------------------

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{12}------------------------------------------------

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{13}------------------------------------------------

SUPPLEMENTARY INFORMATION

{14}------------------------------------------------

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|                                                 | !+#1&(0'&2<br>*,1+0/2'.2<br>'%'*\$'.2<br>!2'-,.02 |
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| 2  2                                           |                                                   |
| (3+>/3:6./>?G/=B4@FG<br>#:9+77:D+,7/G+??/@?G    | G<br>G<br>                                        |
| #/@G-+<4@+7G                                    | G                                                 |
| !2  2!2 22  2                                   |                                                   |
| 2>/+@/>G:0GG:>GG:0G+22>/2+@/G59./,@/.9/??G      | <br>G                                             |
| E-/??G9/@G-+<4@+6G                              | <br>G                                             |
| 22>/2+@/G49./,@/.9/??G                          | <br>                                              |
| %+@4:G:0G+22>/2+@/G49./,@/.9/??G@:G9/@G-+<4@+7G | G                                                 |

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{15}------------------------------------------------

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{16}------------------------------------------------

![](_page_16_Picture_0.jpeg)

Report of Independent Registered Public Accounting Firm

To the Shareholders RKCA, Inc. Cincinnati, Ohio

We have reviewed management's statements, included in the accompanying Exemption from Reserve Requirements Under Rule 15c3-3 Report, in which (1) RKCA, Inc. ("the Company") identified the following provisions of 17 C.F.R. § 15c3-3(k) under which the Company claimed an exemption from 17 C.F.R. § 240.15c3-3:

- 1. The Company receives transaction-based compensation from private placement of securities, investment advisory services and financial advisory services and does not receive or hold any customer funds or securities.
- 2. The Company claimed an exemption as a Non-Covered Firm and (1) did not directly receive, hold or otherwise owe funds or securities for or to customers, other than money or other consideration received and promptly transmitted in compliance with paragraph (a) or (b)(2) of Rule 15c-2-4; (2) did not carry accounts of or for customers; and (3) did not carry PAB accounts (as defined in Rule 15c3-3).
- 3. The Company stated that the Company met the identified exemption throughout the most recent fiscal year without exception. The Company's management is responsible for compliance with the exemption provisions and its statements.

Our review was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and, accordingly, included inquiries and other required procedures to obtain evidence about the Company's compliance with the exemption provisions. A review is substantially less in scope than an examination, the objective of which is the expression of an opinion on management's statements. Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that should be made to management's statements referred to above for them to be fairly stated, in all material respects, based on the conditions set forth as a Non-Covered Firm, as defined under the Securities and Exchange Commission's Frequently Asked Questions Concerning the July 30, 2013 Amendments to the Broker-Dealer Financial Reporting Rule.

February 6, 2023 Cincinnati, Ohio

{17}------------------------------------------------

#### RKCA, Inc.

#### EXEMPTION FROM RESERVE REQUIREMENTS UNDER RULE 15c3-3

#### As of December 31, 2022

RKCA, Inc. (the "Company") is a registered broker-dealer subject to Rule 17a-5 promulgated by the Securities and Exchange Commission (17 CFR 240.172-5, "Reports to be made by certain brokers and dealers"). This Exemption Report was prepared as required by 17 CF 240.17a-5(d)(1) and (4). To the best of its knowledge and belief, the Company states the following:

1. The Company receives transaction from clients for private placements, mergers, acquisitions, divestitures, restructurings and reorganizations, valuations and similar services. The Company also receives for advisory services. The Company does not receive or hold any customer funds or securities.

2. The Company claimed an exemption as a Non-Covered Firm per Footnote 74 and (1) did not directly or indirectly receive, hold or otherwise owe funds or securities for or to customers, other consideration received and promptly transmitted in compliance with paragraph (a) or (b)(2) of Rule 15c-2-4; (2) did not carry accounts of or for customers; and (3) did not carry PAB accounts (as defined in Rule 15c3-3).

3. The Company has met this exemption for the entire fiscal year ending December 31, 2022 without exception.

Brent Rippe, President and CEO

{18}------------------------------------------------

![](_page_18_Picture_0.jpeg)

**Report of Independent Registered Public Accounting Firm Accountant's Report on Applying Agreed-Upon Procedures Related to an Entity's SIPC Assessment Reconciliation** 

To the Board of Directors RKCA, Inc.

We have performed the procedures included in Rule 17a-S{e)(4) under the Securities Exchange Act of 1934 and in the Securities Investor Protection Corporation {SIPC) Series 600 Rules, which are enumerated below on the accompanying General Assessment Reconciliation {Form SIPC-7) for the year ended December 31, 2022. Management of RKCA, Inc. {Company) is responsible for its Form SIPC-7 and for its compliance with the applicable instructions on Form SIPC-7.

Management of the Company has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting you and SIPC in evaluating the Company's compliance with the applicable instructions on Form SIPC-7 for the year ended December 31, 2022. Additionally, SIPC has agreed to and acknowledged that the procedures performed are appropriate for their intended purpose. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The sufficiency of these procedures is solely the responsibility of those parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. The procedures we performed and our associated findings are as follows:

- 1) Compared the listed assessment payments in Form SIPC-7 with respective cash disbursement records entries, noting no differences;
- 2) Compared the Total Revenue amount reported on the Annual Audited Report Form X-17A-5 Part Ill for the year ended December 31, 2022 with the Total Revenue amount reported in Form SIPC-7 for the year ended December 31, 2022, noting no differences;
- 3) Compared any adjustments reported in Form SIPC-7 with supporting schedules and working papers, noting no differences; and
- 4) Recalculated the arithmetical accuracy of the calculations reflected in Form SIPC-7 and in the related schedules and working papers supporting the adjustments, noting no differences.

We were engaged by the Company to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the AICPA and in accordance with the standards of the Public Company Accounting Oversight Board {United States). We were not engaged to and did not conduct an examination or a review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the Company's Form SIPC-7 and for its compliance with the applicable instructions on Form SIPC-7 for the year ended December 31, 2022. Accordingly, we do 

{19}------------------------------------------------

**not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.** 

**We are required to be independent of the Company and to meet our other ethical responsibilities in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.** 

**This report is intended solely for the information and use of the Company and SIPC and is not intended to be and should not be used by anyone other than these specified parties.** 

*j�/f�,<sup>L</sup> .* 

**Cincinnati, OH February 6, 2023**


Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.