TLDR
Approximately 53 corporate entities linked to Epstein span five jurisdictions, with attorney Darren Indyke appearing as officer on more than ten of them and the address 6100 Red Hook Quarter in St. Thomas serving as the USVI nexus (PAPER TRAIL Project, 2026a). The architecture is not incidental complexity -- it is a purpose-built system for compartmentalizing assets, obscuring beneficial ownership, and exploiting jurisdictional gaps.
The Count
Compiling the full roster of Epstein-linked corporate entities requires pulling from at least six different source types: OpenCorporates filings, LittleSis relationship data, the NYDFS consent order against Deutsche Bank (New York Department of Financial Services [NYDFS], 2020), USVI court filings, the FAA aircraft registry (Federal Aviation Administration [FAA], n.d.), and the TD Bank Suspicious Activity Report (PAPER TRAIL Project, 2026c). When you aggregate across all of them, you arrive at approximately 53 distinct entities (PAPER TRAIL Project, 2026a).
That number alone is unusual. Most individuals, even very wealthy ones, operate through a handful of entities. Fifty-three suggests something beyond estate planning. It suggests architecture.
One Lawyer, Ten Entities
The single most recurring name across the corporate web is Darren K. Indyke, Epstein's longtime attorney. He appears as officer on at least ten entities: NYSG LLC, NES LLC, JEGE Inc., Southern Trust Company, Gratitude America, the Butterfly Trust (as co-trustee), Hyperion Air Inc., Hyperion Air LLC, Freedom Air International, Southern Country International, and the C.O.U.Q. Foundation (PAPER TRAIL Project, 2026a). His law practice, DKI PLLC, operated from 575 Lexington Avenue Floor 4 -- the same address registered to Nine East 71st Street Corp. and HBRK Associates.
Richard D. Kahn, the other co-executor of Epstein's estate, served as sole signer on HBRK Associates, which received $3.74 million in five wires from NES, Southern Trust, and Southern Country International (PAPER TRAIL Project, 2026c). In May 2019, HBRK made a $50,000 cash withdrawal that triggered a Currency Transaction Report. Larry Visoski, the longtime pilot, appears on four aviation entities (PAPER TRAIL Project, 2026a).
Five Jurisdictions
The 53 entities distribute across five jurisdictions, each chosen for specific advantages:
New York hosted the operational entities: NYSG LLC (the financial advisory firm at 457 Madison Avenue), NES LLC (which held the 9 East 71st Street mansion), Nine East 71st Street Corp., HBRK Associates, and the C.O.U.Q. Foundation (New York Department of State, n.d.; PAPER TRAIL Project, 2026a).
Delaware provided corporate privacy for the aviation holding companies: JEGE Inc., Hyperion Air Inc., and Hyperion Air LLC (OpenCorporates, n.d.). Starbridge Landing Inc., the entity used for the Venezuela aircraft export, was also a Dover, Delaware corporation.
Florida housed smaller operational entities: Harlequin Dane LLC, Birch Tree Br LLC, and Financial Strategy Group (PAPER TRAIL Project, 2026c).
The U.S. Virgin Islands became the primary jurisdiction after 2012, hosting Southern Trust Company, Southern Financial LLC, JEGE LLC, Financial Trust Company, Gratitude America, Plan D LLC, and others -- most clustered at 6100 Red Hook Quarter, St. Thomas (PAPER TRAIL Project, 2026a).
International entities extended the network further: MJ LLC in Nova Scotia, L.A.W.S. Helicopter in the UK, and at least one Liechtenstein Anstalt (PAPER TRAIL Project, 2026a). HBRK Associates wired $20,000 to Walch Schurti in Liechtenstein for a "purchase of shares Anstalt," connecting the domestic corporate web to European structures.
The USVI Settlement
The scale of the USVI operation became clear in December 2022 when the territory settled with the Epstein estate for $105 million (NPR, 2023). The settlement named ten Epstein-created entities: Gratitude America, the J. Epstein Foundation, Southern Trust Company, Financial Trust Company, IGY-AYH St. Thomas Holdings, the Butterfly Trust, LSJ Employees LLC, CDE Inc., Financial Informatics, and one unidentified entity. This list, drawn from a government enforcement action, provides one of the most authoritative entity counts available.
Money in Motion
The financial throughput of these entities is staggering. Southern Financial LLC processed $606.9 million in inflows and $194.7 million in outflows, a net flow of $412.3 million (PAPER TRAIL Project, 2026a). Southern Trust Company held $391.3 million in assets by 2017. The C.O.U.Q. Foundation transferred $14.2 million to YLK Charitable Fund -- a Wexner entity -- in 2008 before dissolving around 2012 (PAPER TRAIL Project, 2026a).
These are not dormant shells. They moved hundreds of millions of dollars through structures specifically designed to make tracing difficult.
The Straw Buyer
One of the most striking uses of the corporate architecture was the purchase of Great St. James island. In January 2016, Great St. Jim LLC acquired the island for $22.5 million, using Sultan Ahmed bin Sulayem as beneficial owner to conceal Epstein's identity (PAPER TRAIL Project, 2026b). A straw buyer arrangement for a $22.5 million real estate transaction, executed through a purpose-built LLC, is the corporate architecture functioning exactly as designed -- separating the true owner from the public record.
Both islands were eventually sold for approximately $60 million in May 2023 to Stephen Deckoff (NPR, 2023). Gratitude America, which received a $10 million donation from Leon Black's BV70 LLC, reported $8.2 million in assets in FY2022 with zero revenue (ProPublica, n.d.).
Fifty-three entities across five jurisdictions, managed by two attorneys, concentrated at a handful of addresses. The structure did not emerge by accident. It was built.
References
Federal Aviation Administration. (n.d.). Aircraft registry inquiry. https://registry.faa.gov/aircraftinquiry
New York Department of Financial Services. (2020). Consent order: Deutsche Bank AG [Regulatory filing].
New York Department of State. (n.d.). NES LLC (DOS ID 2288572). https://dos.ny.gov
NPR. (2023, May 4). Epstein islands sold to Stephen Deckoff for ~$60M. NPR.
OpenCorporates. (n.d.). JEGE Inc. (Delaware #3284812). https://opencorporates.com
PAPER TRAIL Project. (2026a). Entity ownership research [Data set]. research/ENTITY_OWNERSHIP.md
PAPER TRAIL Project. (2026b). Corroboration report [Data set]. research/CORROBORATION_REPORT.md
PAPER TRAIL Project. (2026c). TD Bank SAR extraction [Data set]. research/td_bank_sar_extraction.md
ProPublica. (n.d.). Gratitude America (EIN 66-0789697). Nonprofit Explorer. https://projects.propublica.org/nonprofits