Section 01

The Acquisition.
The Assets.
The Credit Opportunity.

NexGen has been awarded the winning bid of $125 million from the court-appointed receiver to acquire Uncle Nearest — America's fastest-growing Black-owned whiskey brand. The equity contribution of $12.5 million is committed. NexGen is seeking senior secured acquisition financing backed by $529M in verified hard assets at a 48.2% loan-to-value ratio — well below the industry standard of 60–75%.

$125M
Winning Bid
Court-approved
$529M+
Total Assets
Hard asset base
48.2%
LTV Ratio
vs. 60–75% standard
$108M
Existing Debt
Retired at closing
$12.5M
Equity Contribution
10% committed
America's Fastest-Growing Whiskey Brand
50-State Distribution + International
2,000+ Barrels Aged Inventory
Multiple Gold Medal Awards

Transaction Overview

A court-approved acquisition of a $529M asset base at a fraction of its value. The equity is committed. The court process ensures clean title. The credit is well-collateralized.

BrandUncle Nearest Premium Whiskey
Founded2017
CategoryTennessee Whiskey / Spirits
Distribution50 States + International
DistilleryNearest Green Distillery, Shelbyville, TN
Winning Bid$125,000,000
Equity Contribution$12,500,000 (10% — committed)
Financing Sought$112,500,000 (senior secured)
Total Asset Value$529M+
Aged Inventory2,000+ Barrels
Existing Debt (Retired)$108M Farm Credit
Post-Close LTV48.2% (new $255M facility)
Facility Type
Senior Secured Acquisition Term Loan
First lien on all assets
Facility Amount
Up to $112,500,000
Balance of purchase price
Equity Contribution
$12,500,000
10% — committed by NexGen principals
Loan-to-Value
48.2%
On $255M initial facility; 21.4% on full $529M base
Collateral
First Lien — All Assets
Distillery, real estate, aged inventory, brand/IP
Term
5-Year Term Loan
Interest-only Year 1 · Amortizing Years 2–5
Use of Proceeds
Close Court-Approved Acquisition
Retire $108M Farm Credit obligation at closing
Exit / Repayment
Refinance or Strategic Sale
Comparable exits: $600M–$1B+ (Casamigos, Aviation Gin)
Credit Thesis

"This is not a speculative credit. It is a senior secured loan against $529M in hard assets — distillery real estate, 2,000+ barrels of aged Tennessee whiskey, and one of America's most recognized spirits brands — at a 48.2% loan-to-value ratio. The court process provides clean title. The brand is intact. The debt service is covered by operating cash flow from Day 1."

— NexGen / Trinity Funding Group, Deal Consultant

Asset & Collateral Analysis

The distress was a governance and fraud crisis — not a brand failure. Uncle Nearest retains $529M+ in hard assets. The court-ordered receivership provides clean title at closing. Farm Credit's $108M obligation is retired at closing, giving the new lender a first-lien position on all assets.

$529M+
Total Asset Value
Verified enterprise value
$108M
Existing Debt
Farm Credit — retired at closing
$112.5M
Financing Sought
Senior secured term loan
48.2%
LTV Ratio
On $255M initial facility
21.4%
LTV on Full Base
Against $529M total assets
Distillery & Real Estate — 42%
Aged Whiskey Inventory — 31%
Brand / IP / Goodwill — 21%
Other Assets — 6%
Industry Standard (Upper)75%
Industry Standard (Lower)60%
This Facility (on $255M)48.2%
This Facility (on $529M)21.4%
At 48.2% LTV, this facility is well below the industry standard of 60–75%. Significant collateral cushion even under distressed liquidation.
Distillery & Real EstateAged Whiskey InventoryBrand / IP / GoodwillOther Assets$0M$55M$110M$165M$220M
2017
Uncle Nearest founded; brand launches honoring Nathan 'Nearest' Green, first known Black master distiller in American history
2018–21
Fastest-growing whiskey brand in U.S. history; national 50-state distribution secured; celebrity investment and cultural recognition
2022–23
Rapid expansion: Nearest Green Distillery (Shelbyville, TN), Martha's Vineyard property, vineyard acquisitions — building the $529M asset base
2024
CFO Michael Senzaki departs; alleged fraud discovered — altered invoices, diverted funds, hidden liabilities. Brand and assets remain intact.
Aug 2025
Farm Credit Mid-America files suit; federal receivership ordered by Judge Atchley. Court process begins — ensuring clean title at sale.
Jan 2026
NexGen submits $108M+ acquisition letter of intent; Weaver sues Senzaki for fraud. Due diligence confirms $529M+ asset base.
Mar 2026
NexGen awarded winning bid at $125M from court-appointed receiver. Equity contribution committed. Acquisition financing sought to close.
Collateral Note

The court-ordered receivership sale provides clean title — all prior encumbrances, including Farm Credit's $108M obligation, are retired at closing. The new lender receives a first-lien position on all assets with no legacy liabilities. The 2,000+ barrels of aged Tennessee whiskey alone represent $12.5M+ in tangible collateral at $6,250+ per barrel — providing a secondary collateral layer independent of the real estate.

Market Position & Revenue Base

Uncle Nearest sits at the intersection of three high-growth markets: premium American whiskey, spirits-based RTDs, and culturally authentic Black-owned brands. The revenue base supporting debt service is diversified, growing, and proven.

$12.5B
RTD Market 2027E
16.5% CAGR
$8.4B
Premium Whiskey Market
U.S. 2025
50 States
Distribution
+ International
24%
Target Market Share
Within 5 years
54
HBCU Campuses
Phase 1 RTD rollout
202020212022202320242025E2026E2027E$0B$4B$8B$12B$16B
RTD cocktails grew 16.5% in 2024 — fastest-growing spirits category. Uncle Nearest's Phase 1 RTD rollout targets 6 Southern markets, 54 HBCU campuses, and 300+ Divine 9 chapters.
202620272028202920300%6%12%18%24%
Target: 24% premium whiskey market share within 5 years. Conservative model based on existing distribution and brand recognition.
🏆
America's Fastest-Growing Whiskey

Uncle Nearest went from zero to the fastest-growing whiskey brand in U.S. history in under 5 years. The consumer demand is proven, the distribution is national, and the brand equity is intact.

📖
An Irreplaceable Cultural Story

Nathan 'Nearest' Green was the first known Black master distiller in American history — the man who taught Jack Daniel to make Tennessee whiskey. This story cannot be replicated by a competitor.

⚠️
Governance Crisis — Not Brand Failure

The distress was caused by alleged fraud by a former CFO — not consumer rejection, not product failure. The brand is intact. The assets are intact. The receivership process is the cure.

🔑
Court Process = Clean Title

The federal receivership ordered by Judge Atchley ensures a clean sale. All prior encumbrances are retired at closing. The new lender takes a first-lien position with no legacy liabilities.

Financial Projections & Debt Service

Conservative 5-year model based on 24% market share capture, RTD expansion, and licensing activation. Positive EBITDA from Q2 Year 1. DSCR exceeds 1.0x from Year 2 and reaches 6.5x by Year 5.

Q2 '26
EBITDA Positive
First positive quarter
1.88x
DSCR Year 2
Exceeds 1.0x threshold
6.51x
DSCR Year 5
Strong coverage ratio
$89.8M
EBITDA Year 5
Conservative estimate
$224.6M
Revenue Year 5
5-year projection
20262027202820292030$0M$60M$120M$180M$240M0x2x4x6x8x
  • Revenue
  • EBITDA
  • Debt Service
  • DSCR
YearRevenue ($M)EBITDA ($M)Debt Service ($M)DSCRStatus
2026$38.5M$6.2M$8.4M0.74xRamp-Up
2027$67.2M$18.4M$9.8M1.88xStrong
2028$112.8M$38.6M$11.2M3.45xStrong
2029$168.4M$62.1M$12.5M4.97xStrong
2030$224.6M$89.8M$13.8M6.51xStrong
Note: Year 1 DSCR reflects ramp-up period. Interest-only structure in Year 1 reduces debt service burden during brand rebuild. DSCR exceeds 1.0x from Year 2 and grows consistently through Year 5.
Q1 '26Q2 '26Q3 '26Q4 '26$-4M$0M$4M$8M$12M
  • Revenue
  • EBITDA
Q1 reflects transition costs and brand rebuild. Positive EBITDA achieved in Q2 2026 and maintained through Year 5.
BrandAcquirerYearExit PriceMultiple
CasamigosDiageo2017$1.0B~40×
Aviation GinDiageo2020$610M~15×
Proper No. 12Becle (Cuervo)2021$600M~12×
Angel's EnvyBacardi2015$150M+~8×
Uncle NearestTBD2028+$1B–$2B+Projected
Premium spirits brands with strong cultural stories command extraordinary valuations at exit. A strategic sale or refinance at $500M+ would fully retire the credit facility with significant equity upside for NexGen.

Cash Flow Diversification

Four parallel revenue engines reduce single-channel dependency and create compounding cash flow. Each stream leverages the Uncle Nearest brand in a distinct market segment, providing multiple sources of debt service coverage.

20262027202820292030$0M$60M$120M$180M$240M
  • Core Whiskey Sales
  • RTD Cocktail Line
  • Uncle Nearest Originals
  • Licensing & Partnerships
Revenue Stream
Core Whiskey Sales
2026
$18.5M
2030
$95M

Premium Tennessee whiskey sold through 50-state distribution. The core revenue engine with proven consumer demand and national shelf presence.

Immediate cash flow from Day 1 of operations
Revenue Stream
RTD Cocktail Line
2026
$8.2M
2030
$62M

Ready-to-drink cocktails targeting HBCU campuses, Divine 9 chapters, and urban on-premise accounts. Phase 1 launches in 6 Southern markets.

Phase 1 launch Q2 2026 — $8.2M Year 1 target
Revenue Stream
Uncle Nearest Originals
2026
$6.8M
2030
$42M

Branded content studio producing micro-dramas and original series. Sponsorships, streaming licensing, and brand integration revenue.

Incremental revenue stream — improves DSCR from Year 2
Revenue Stream
Licensing & Partnerships
2026
$5M
2030
$25.6M

Brand licensing, co-branded products, and strategic partnerships. Leverages the Uncle Nearest cultural story across non-competing categories.

Passive income stream — minimal incremental cost
Total Program Revenue
Four revenue streams provide diversified cash flow supporting debt service from Day 1. No single stream represents more than 50% of total revenue by Year 3, reducing concentration risk.
$38.5M
Year 1 Total
$224.6M
Year 5 Total

Post-Acquisition Equity Structure

The post-close ownership structure is designed to align all stakeholders with long-term brand growth. 25% of equity remains available for strategic allocation, providing lenders with flexibility for warrant coverage or future capital events.

100%
Total Equity
25%
Available Equity
Available for strategic allocation
20%
Trinity Funding Group
Deal originator & capital markets
20%
Walter Miles
NexGen principal & operating lead
15%
Contract Obligations
Legacy contractual commitments
15%
Uncle Nearest Investors
Prior brand investors — retained
5%
New Investors
New strategic capital participants
25%
Available Equity

Unallocated equity reserved for future strategic partners, lender warrants, or secondary offerings. Provides maximum flexibility post-close.

20%
Trinity Funding Group

Deal origination, capital markets advisory, and ongoing investor relations. Trinity's equity stake aligns incentives with long-term brand growth.

20%
Walter Miles

NexGen principal and operating lead. Walter Miles brings operational expertise and brand relationships to the post-acquisition management team.

15%
Contract Obligations

Equity reserved to satisfy existing contractual obligations, talent agreements, and legacy commitments carried through the receivership process.

15%
Uncle Nearest Investors

Retained equity for prior Uncle Nearest investors who participated in the original brand build. Preserves continuity and goodwill with legacy stakeholders.

5%
New Investors

Equity allocated to new strategic investors who participate in the acquisition financing or post-close growth capital.

Lender Note — Equity Structure

The 25% available equity pool provides the lender with meaningful warrant coverage optionality. NexGen is open to discussing equity kickers as part of the credit structure. All equity allocations are subject to final documentation and closing conditions.

Leadership & Governance

The turnaround requires a rebuilt leadership team with deep spirits industry expertise, financial discipline, and cultural authenticity. Governance reforms directly address the root causes of the prior distress — ensuring this credit is protected by institutional-grade oversight from Day 1.

Independent Board Oversight

Minimum 3 independent directors with spirits industry and financial expertise. Audit committee chaired by independent director. Quarterly reporting to lenders.

Dual-Signature Financial Controls

All disbursements above $50,000 require dual authorization. CFO and CEO co-signature required for capital expenditures. Monthly bank reconciliation by external auditor.

Segregation of Duties

Finance, operations, and procurement functions separated. No single executive controls both authorization and execution of payments. Addresses the root cause of the prior fraud.

External Audit — Big 4 Firm

Annual audit by Big 4 accounting firm. Quarterly financial reporting package delivered to lenders within 45 days of quarter end. Immediate disclosure of material events.

Lender Reporting Covenant

Monthly management accounts, quarterly compliance certificates, annual audited financials. Lender receives real-time access to bank account statements and inventory reports.

Whistleblower & Ethics Program

Anonymous reporting hotline operated by independent third party. Zero tolerance policy for financial misconduct. Direct board audit committee escalation path.

RoleFocus AreaBackground Required
Chief Executive OfficerBrand strategy, cultural partnerships, and stakeholder relationshipsDeep knowledge of Black consumer market and HBCU/Divine 9 networks
Chief Financial OfficerFinancial controls, lender relations, and capital allocationClean regulatory record; no prior fraud or SEC enforcement history
Chief Operating OfficerDistillery operations, supply chain, and distribution managementProven track record in spirits production and inventory management
Chief Revenue OfficerRTD launch, national distribution, and HBCU/Divine 9 channel developmentExisting relationships with major spirits distributors in target markets
General CounselRegulatory compliance, IP protection, and lender covenant managementExperience with distressed M&A and post-receivership operations
VP of Content & BrandUncle Nearest Originals studio, branded content, and cultural marketingTrack record in culturally authentic content production
Lean Org Model
35-Person Core Team

AI-native operations from Day 1 reduce headcount requirements by 60% versus traditional spirits companies of equivalent scale. Lower fixed costs improve DSCR and reduce breakeven revenue threshold.

AI Cost Savings
$4.2M Annual Savings

AI automation across marketing, customer service, content production, and financial reporting reduces operating costs by $4.2M annually versus traditional staffing models. Year 1 ROI on AI investment exceeds 400%.

Deal Consultant

Trinity Funding Group serves as deal consultant to NexGen on this acquisition. Trinity brings deep experience in distressed asset acquisitions, spirits industry transactions, and structured credit facilities. Trinity is coordinating the financing process and serves as the primary point of contact for lender due diligence.

Property of Trinity Funding Group · © Copyrighted by Solomon R.C. Ali

Why This Credit Is Sound

Uncle Nearest is not a broken brand. It is a great brand that encountered a governance crisis. The assets are real, the demand is real, and the credit is well-secured. Six reasons this is a sound lending opportunity.

01
Well-Collateralized

48.2% LTV on a $255M facility against $529M in hard assets. Significant collateral cushion even under distressed liquidation scenarios.

02
Clean Title via Court Process

Federal receivership ordered by Judge Atchley ensures all prior encumbrances are retired at closing. First-lien position with no legacy liabilities.

03
Proven Brand, Intact Assets

The distress was a governance crisis — not a brand failure. 50-state distribution, 2,000+ barrels of aged inventory, and proven consumer demand are all intact.

04
Diversified Cash Flow

Four revenue streams provide debt service coverage from multiple sources. No single stream represents more than 50% of total revenue by Year 3.

05
Institutional Governance

Independent board, dual-signature controls, Big 4 audit, and comprehensive lender reporting covenants address the root causes of the prior distress.

06
Strong Exit / Refinance Path

Comparable spirits brands have exited at $600M–$1B+. A strategic sale or refinance at 5× acquisition price provides full credit retirement with significant equity upside.

Transaction Summary
Acquisition Price
$125,000,000
Equity Contribution
$12,500,000
Financing Sought
$112,500,000
Total Asset Value
$529M+
LTV Ratio
48.2%
Existing Debt Retired
$108M
Lien Position
First Lien
Closing
Subject to financing
Step 01
Execute NDA
Non-disclosure agreement with Trinity Funding Group
Step 02
Receive Due Diligence Package
Full financial statements, asset appraisals, court documents
Step 03
Site Visit
Tour of Nearest Green Distillery, Shelbyville, TN
Step 04
Term Sheet
Indicative term sheet from lender
Step 05
Credit Committee
Lender credit committee review and approval
Step 06
Closing
Fund acquisition — retire Farm Credit obligation
Contact

Trinity Funding Group

Deal Consultant to NexGen on the Uncle Nearest Acquisition
Contact Trinity to receive the full due diligence package, asset appraisals, and court documentation.

CONFIDENTIAL — FOR AUTHORIZED LENDERS ONLY
This document contains confidential and proprietary information. Distribution is restricted to authorized financial institutions and their advisors.
Property of Trinity Funding Group · © Copyrighted by Solomon R.C. Ali