Leah Files — X Posts
@theleahfiles (Leah Files) is the independent financial researcher behind the most-cited TPUSA insider-payments analysis in this investigation — a reading of the organization's public 990 filings that the Wolves And Finance YouTube channel built on. Every bullet below is an attributed allegation from her threads, not a finding of fraud. No person or company named is accused in any legal proceeding, and TPUSA's attorney Robert Barnes has broadly rejected the accusations as "false" with "no proof."
Claims from X posts
- A chart of roughly ten years of TPUSA insider payments: $9M+ to "Resource One" — described as a DBA for Moore DM Group, a large political direct-mail company, while the 990 lists ~$1.35M for printing; the chain is linked in her threads to 1Ten LLC (TPUSA Succession).
- $999K reportedly paid to Clocktower LLC (dissolved 2022) for a "research project" with no public deliverables — framed by the thread as a possible slush fund.
- Stacy Sheridan, Senior Advancement Director, reportedly received $2.7M+ through entities such as Lionrock LLC and Cloverstone LLC "while salaried for the same job" — an allegation based on one investigator's reading of public filings (insider payments and 990s).
- July 20, 2026 (Part 3) — The Sheridan fundraising-entity chain (GSM Strategy → Lionrock → Cloverstone) allegedly took custody of tens of millions in donations (poster figures include greater than $88M through custody and ~$5M+ private fees), framing Schedule L / private-inurement questions — analysis of filings, not a verdict, with no public government charge (TPUSA organizational timeline).
- Lori Frantzve (Erika Kirk's mother) reportedly sat on the board while $15.2M+ allegedly flowed to insider-controlled companies, with a separate thread placing her on the Superfeed Technologies board.
Investigative value
Her threads underpin the site's entire TPUSA LLCs index, the DOGE audit pages, and the COO-change discussion — the financial background to Charlie Kirk reportedly demanding an internal audit days before he died. Readers should demand the underlying 990 pages before treating any figure as fact; the site's rating for the core chart is SPECULATIVE pending primary citations.