Steven Heizmann, CPA - Founder & CFO, All Seeing Eye Accountants | 2018 – Present
Pioneered an R&D-focused accounting firm that transcends traditional CPA boundaries, enabling broader talent hiring in finance, tech, and innovation to drive forward-thinking solutions for startups and entrepreneurs.

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All Seeing Eye Accountants (ASEA)

A Founder’s Letter & Venture Portfolio
By Steven Heizmann, CPA, CGMA
 

The Work Before Us

We live in a world where numbers have become automated, but understanding has not kept pace.

The spreadsheets fill themselves. The algorithms reconcile. The dashboards pulse with color and motion. Yet very few people can answer the simplest, most essential questions of financial comprehension:

• Do I know what this number really means?

• Do I understand how it changed?

• Can I explain it without looking at the screen?

Our systems record data, but they do not cultivate wisdom. Our institutions generate documentation, but they rarely generate trust. We have more information than any era in history — yet the gap between what people see and what they understand has widened into a chasm.

I founded All Seeing Eye Accountants (ASEA) because I came to believe something simple and profound:

Clarity is a form of power.

And when clarity is missing, people move blindly — financially, legally, medically, emotionally.

When numbers are not understood, decisions become guesswork.
When proof can be forged, trust collapses.
When systems are too complex to navigate, people suffer needlessly.

And when people suffer quietly, systems continue unchallenged.

ASEA is my answer to that quiet suffering.

It is not a traditional CPA firm.
There is no menu of services.
No “client pipeline.”
No industry vertical to extract value from.

ASEA is a startup foundry — a place where financial logic, behavioral insight, and computational intelligence converge to produce new systems of clarity, trust, and agency.

It is the work of repair, but also the work of architecture.

We do not merely critique what is broken.
We build new structures where clarity is native, not retrofitted.
Where trust is provable, not assumed.
Where decisions are informed, not coerced by confusion.

This is not management consulting.
And it is not fintech product engineering.
It is something that sits between them — a place where abstract systems become humane tools.

I sometimes describe ASEA as a cathedral of prototypes — each venture a chapel, each chapel a hypothesis, each hypothesis an attempt to answer a structural question:

• How do humans learn from numbers?

• How does trust emerge between strangers?

• What is a fair price for health?

• What makes a decision good?

• How can systems reduce fear rather than exploit it?

If you follow those questions honestly, you do not end up with a single company.
You end up with a constellation.

Each venture inside ASEA is one point in that constellation — a star expressing one piece of a larger geometry.

But the geometry is always the same:

Return agency to the individual.
Through clarity. Through trust. Through navigation. Through design.
Through tools that reinforce human dignity rather than erode it.

The work is slow.
The work is deep.
And it is worth doing.

The Origin of ASEA: How It Began

Before ASEA was a firm or an idea, it was a recurring observation — a pattern that revealed itself across industries, conversations, boardrooms, hospitals, courtrooms, and dining tables.

I noticed something most people didn’t say out loud:

People were overwhelmed.
Not because they lacked intelligence, but because systems were not built to be understood.

The world had become a maze made of invisible walls:

• Healthcare pricing you cannot predict.

• Financial reports that speak in a language most cannot read.

• Legal proceedings where truth feels probabilistic.

• Urban navigation that does not consider personal safety in real time.

• Digital receipts that look real whether they are real or not.

Systems grew faster than human comprehension.

Automation outran literacy.
Data outran meaning.
Computation outran judgment.

And I realized that nearly every modern dysfunction is a clarity problem disguised as something else.

Medical debt is not merely financial — it is a lack of navigation clarity.
Fraud is not merely criminal — it is a lack of verifiable proof.
Poor business decisions are not character failures — they are failures of shared comprehension.
Loneliness is not a social trend — it is the decay of environments designed for shared presence.

The core ailment is always the same:

We expect humans to make good decisions in systems designed to confuse them.

ASEA exists to reverse that.

Not through ideology.
Not through critique.
But through architecture.

We build artifacts that change default behaviors:

• Systems that teach numbers as living signals rather than static reports.

• Proof layers that make fraud uneconomical rather than punishable after the fact.

• Healthcare navigation that guides people to the right care before crisis.

• Social tools that convert transactions into time spent together.

• Computational interpretation systems that help people see patterns in behavior, speech, risk, and context — without violating privacy.

• Spatial mapping systems that update safety dynamically and encourage community investment rather than fear.

Each venture began as a question first.

A question asked quietly, then seriously, then rigorously.

ASEA is not a company of products.
It is a company of questions that demand to become systems.

And every system we build is structured around the same ethical logic:

Design for human dignity.
Measure for clarity.
Prove truth cryptographically.
Reinforce agency, not dependency.

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The Architecture of Agency

If you examine all of these ventures side by side — the financial tools, the legal signal interpreters, the healthcare navigation engines, the social connection systems, the experimental financing mechanisms, the behavioral skill infrastructures, and the cryptographic trust layers — you will notice that they all solve different problems.

And yet each is built from the same underlying architectural principle:

Agency emerges when a person understands their environment clearly enough to act without fear.

Every system we build at ASEA is designed to reduce the cognitive load required to navigate modern life.

Because the world has slowly, and quietly, become too complex for most people to move confidently through it.
Not because individuals lack intelligence — but because the systems they live inside were not designed for human comprehension.

• Financial tools grew faster than financial literacy.

• Healthcare complexity grew faster than guidance.

• Digital identity grew faster than trust.

• Safety dynamics shifted faster than civic adaptation.

• Information transmission accelerated faster than interpretation.

• Algorithms optimized for engagement faster than they optimized for meaning.

The result was not chaos.
It was something more subtle:

A society full of capable people who doubt their own understanding.

Self-doubt is the most powerful form of disempowerment ever created.
You do not need a cage if the person believes they cannot move.

ASEA builds the opposite of self-doubt.

We build systems in which:

• Comprehension is cultivated.

• Trust is verifiable.

• Navigation is guided.

• Choice is clear.

• Action is meaningful.

These ventures are not startups for the sake of startups.
They are structural correction mechanisms.

They restore clarity where complexity has overtaken meaning.

They restore trust where proof has decayed.

They restore agency where fear has accumulated.

In other words:

ASEA builds systems that return people to themselves.

This is the work.

And now, we enter the constellation itself — one star at a time, each illuminating a different dimension of human dignity.

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Numerical Literacy & Decision Systems

1. NumbersAI™ — Know Your Numbers.

Business owners today operate with dashboards full of numbers they did not generate, calculations they did not perform, and models they did not design. The numbers are correct — but the understanding of those numbers has been outsourced to automation.

Yet every strategic decision — pricing, hiring, capital allocation, product focus, runway, risk — depends not on having numbers, but on understanding them.

NumbersAI restores this lost comprehension.

It does not teach generic financial literacy.
It teaches your company’s numbers back to you.

• Revenue flows

• Margin structure

• Cost drivers

• Customer lifetime value dynamics

• Burn-to-runway translation

• Working capital sensitivity

• Pricing elasticity

• Break-even thresholds under stress scenarios

NumbersAI quizzes the user on real operational numbers — actually drawn from their accounting system — and trains understanding through concept-weighted fuzzy logic.
Approximate answers are accepted.
Intuition is rewarded.
Confidence is built.

This is not “data literacy training.”
This is financial embodiment — making numbers something felt, remembered, and lived.

When a leadership team knows the numbers the way a pilot knows the cockpit, decision-making becomes effortless.
The business gains a spine.

NumbersAI does not make people smarter.
It makes them sure.

And strategic certainty is the foundation of leadership.

2. A.I.-ROI Micro-Group Performance Architecture

Inside every organization are micro-groups — 2 to 7 people who actually do the work that moves the company forward.
Product squads. Care teams. Field units. Executive pods. Customer success trios.

Traditional performance systems evaluate individuals.
But value is created in the interactions between individuals.

This system measures:

• Signal-to-noise in communication

• Momentum rhythms

• Shared focus coherence

• Decision cost per action

• Attention allocation drift

• Stress-resilience feedback loops

Not to control people — but to optimize the conditions under which teams flourish.

The system learns what healthy collaboration looks like inside a specific organization and then tunes workflow, information timing, and meeting cadence to match it.

This is not productivity software.
It is organizational nervous system intelligence.

The goal is simple:

Reduce friction. Increase momentum. Sustain trust.

When a team moves as one mind, creativity accelerates.

3. AI Alarms™ — The System That Wakes You When It Matters

The world today is built around polling — refreshing feeds, checking dashboards, reloading charts, waiting for something to happen.
We are drowning in information but starving for timely signal.

AI Alarms reverses the interaction model.

Instead of:
“I must constantly check to avoid missing something,”

it becomes:
“I am notified only when action is required.”

Users express intention in plain language:

• “Alert me when BTC volume spikes 12% in 3 minutes.”

• “Tell me when a job posting appears that matches these three traits.”

• “Notify me when a creator I care about goes live.”

• “Wake me when the momentum of this game shifts.”

The system monitors thousands of data streams in parallel — but only surfaces high-signal events, with context and recommended actions.

This is attention as a precision instrument.

The result:

You stop watching the world.
The world watches for you.

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Trust, Verification & Cryptographic Proof

Modern society depends on the assumption that documentation represents reality.
Receipts represent transactions.
Invoices represent work performed.
Pay stubs represent wages earned.
Contracts represent agreements.
Reporting represents event history.

However, we have now entered an era where documentation can be fabricated faster than it can be reviewed.

This is not a moral shift.
It is a technological shift.

Generative models can now produce:

• convincing receipts

• legitimate-looking invoices

• edited bank statements

• synthetic payroll reports

• reconstructed transaction histories

And they can do so at scale, cheaply, anonymously, and on-demand.

The result is a structural inversion:

Documents no longer prove what actually happened.
Documents now only prove that they look like they could have.

This is not a failure of compliance teams, auditors, or institutions.
It is a failure of the original assumption:
that visual similarity = authenticity.

If proof is visual, AI will break it.
If proof is structural, AI cannot.

This is where the next set of ventures sits — not as reaction, but as replacement architecture.

4. ProofCheck™ — Verified Commerce

ProofCheck™ introduces a fundamental correction to modern documentation workflows:

A receipt is not proof.
The transaction is the proof.
The receipt is only a reference.

ProofCheck does not validate documents by appearance.
It validates them by cryptographically linking them to the transaction event itself.

This happens quietly, underneath existing workflows:

• No new hardware.

• No merchant integration required.

• No employee behavioral change.

• No UI disruption.

The system operates at the settlement decision layer, where reimbursement or payout occurs.

It verifies:

• the merchant

• the timestamp

• the payment instrument

• the amount and line-item structure

• and the consistency of the documentation narrative

If they match: approval.
If they conflict: review.
If they were synthesized: block.

This shifts verification from trust-based review to evidence-based authorization.

Organizations move from:

• “Do we believe this document?”
  to:

• “The system confirms the transaction.”

Fraud becomes uneconomical.
Legitimate reimbursements accelerate.
Audit defensibility strengthens.

This is not anti-fraud software.
This is the authenticity layer of global commerce.

5. Transform Justice™ / LieDetectorAI

Human behavior is patterned.
We reveal truth not in our claims, but in the consistency of our patterns across:

• speech rhythm

• temporal decision logic

• financial movement sequences

• attention distribution

• physiological micro-adjustments

Traditional lie detection technologies attempt to isolate deception as a signal.
This is philosophically and scientifically unstable.

Transform Justice™ does not attempt to detect deception.
It models pattern continuity and disruption.

For each individual, the system establishes:

• behavioral baselines

• financial baselines

• linguistic coherence patterns

• stress-recovery dynamics

When these patterns change, context is examined — not accusation.

The objective is:

• to identify when a situation requires caution, not condemnation

• to support the innocent by clarifying their pattern integrity

• and to reduce wrongful escalation in legal and investigative contexts

Privacy is foundational:

• All sensitive data is stored in offline, cryptographically sealed personal lockboxes.

• User retains control.

• No cloud profiling.

• Evidentiary chain-of-custody is preserved.

The system is designed for defense, not prosecution.

It is not a weapon.
It is a shield.

6. Liquidity Credentials™ — Real-Time Proof of Funds

In financial, commercial, and lending environments, the question “Can this party actually afford this transaction?” is answered retrospectively — through outdated statements, screenshot-based proof, PDF exports, editable spreadsheets.

This introduces:

• friction

• delay

• counterparty doubt

• unnecessary underwriting complexity

Liquidity Credentials™ replaces this with zero-knowledge proofs of funds sufficiency.

The system can answer questions like:

• “Does this person currently have ≥ $12,400 available liquidity?”

• “Is this entity solvent above governance threshold ratios?”

• “Has this wallet maintained reserve stability for 90 days?”

Without revealing:

• account numbers

• total balances

• transaction history

• or identity-level metadata

It is verification without exposure.

Trust through mathematics — not disclosure.

7. StartupCoin™ — Convertible Token → Equity Bridge

In early-stage capital formation, crypto tokens and corporate equity evolved separately.
This separation generates:

• misaligned incentives

• speculative divergence

• unclear governance rights

• regulatory friction

StartupCoin™ introduces a convertible asset lifecycle where tokens issued today convert into equity later, under structured, governed conditions.

Key principles:

• token rights map to real ownership, not symbolic participation

• conversion occurs only at formal capital events (e.g., priced rounds, mergers, IPOs)

• smart contracts enforce anti-dilution and regulatory controls

• compliance is automatic, not optional

This creates:

• liquidity early

• governance clarity later

• aligned economic incentives throughout

It is a bridge, not a workaround.

8. Reverse Cryptocurrency Economy™ — Value That Declines When Idle

Traditional currencies reward hoarding.
This creates stagnation.

Reverse-value tokens introduce time-based value decay.

This is not penalization.
It is momentum design.

• In organizations: encourages action before opportunity windows close.

• In communities: incentivizes participation and contribution.

• In economies: stimulates circulation instead of speculation.

Value becomes kinetic, not static.

9. Chaos Coin (CHC)™ — Volatility as a Designed Asset Class

Most investors treat volatility as risk.
Chaos Coin treats volatility as the product itself.

Supply expands and contracts algorithmically within controlled bounds, producing predictable unpredictability.

This enables:

• strategic accumulation

• structured speculation

• academic and experimental market design environments

CHC is not a meme coin.
It is a volatility laboratory, openly governed, mathematically transparent.

Transition

With trust and proof restored, we now shift to healthcare navigation — where clarity has the highest human cost.

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Healthcare Navigation & Preventive Finance

Healthcare in the United States is not primarily a medical problem.
Nor is it primarily a policy problem.
It is a coordination and decision architecture problem.

Costs rise not because treatments are inherently expensive, but because:

• patients do not know where to go,

• providers are reimbursed based on volume rather than appropriateness,

• and financial decision-making occurs after services have already been delivered.

The system is not designed around the decision layer.
It is designed around the billing layer.

If the decision point shifts from after care to before care, cost structures change immediately.

This is the domain of ASEA’s healthcare ventures:
systems that operate at the navigation and financing inflection point, where decisions are made under time, uncertainty, and incomplete information.

There are four components:

10. Insurance Optimization Calculator (IOC)™ — Preventive Finance

Health insurance is economically efficient only when used for unpredictable risk.
However, most households use insurance for routine, predictable, repeatable healthcare interactions.
This is economically incoherent.

When predictable care is routed through insurance:

• premiums rise

• deductibles increase

• price transparency collapses

• HSAs are underutilized

• and households experience preventable financial strain

IOC™ calculates the rational decision boundary between:

• using insurance

• paying cash

• paying via HSA

• or deferring until deductible efficiency is optimized

Inputs include:

• historical utilization patterns

• plan design parameters

• cash-price lookup

• tax-adjusted net healthcare cost projections

• household liquidity constraints

Outputs include:

• recommended payment method for each type of service

• projected year-end financial impact

• HSA savings trajectory

• and estimated reduction in premium-driven waste

In short:

IOC™ converts healthcare from a reactive expense into a planned cost architecture.

11. PatientNav Health Systems™ — Care Setting Routing

A majority of avoidable medical cost originates from misrouting.
Individuals often choose:

• Emergency Rooms when Urgent Care is clinically sufficient

• Urgent Care when telehealth could resolve the issue

• Telehealth when self-care or pharmacy consults would achieve the same outcome

This is not a clinical judgment failure; it is a navigation failure.

PatientNav™ operates as a routing engine sitting above existing healthcare delivery channels.

Users input:

• symptoms

• timeline

• severity descriptors

• constraints (time, transportation, cost sensitivity)

The system returns:

• best care setting

• expected wait time

• estimated cost range

• insurance impact

• follow-up pathway

Providers, insurers, and community care networks integrate through standard scheduling and API layers; no structural overhaul required.

The objective is to reduce:

• avoidable ER utilization,

• avoidable hospital admissions,

• and financial harm caused by poor routing.

PatientNav™ does not treat.
It directs.

12. Health Fractals™ — Preventive Healthcare Cost Architecture

Healthcare cost is not linear; it is phase-based.

Small changes in risk exposure, lifestyle behavior, or chronic condition management produce disproportionate shifts in long-term cost patterns.

Traditional predictive modeling treats health risk as additive.
Health Fractals™ models it as recursive and pattern-based, identifying:

• transition points between stability and escalation

• compounding risk effects

• degradation loops

• early intervention leverage points

This enables:

• earlier risk modulation

• optimal preventive intervention timing

• and cost-efficient care planning

The system is not a diagnostic tool.
It is cost architecture modeling for population health risk.

13. The Doctor’s AI Companion™ — Contextual Clinical Memory

Clinicians do not suffer from lack of knowledge; they suffer from time compression and context switching.

The Doctor’s AI Companion™ offers:

• patient-specific longitudinal recall

• context summarization

• medication interaction logic

• predictable deterioration pattern recognition

• and clinical conversation transcription with structured signal extraction

This is not a “doctor replacement” model.

It functions as:

• a contextual memory layer,

• a clarity and recall amplifier,

• and a workflow stabilizer.

The focus is clinical efficiency and error reduction, not decision automation.

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Competence, Capability & Human Performance Systems

These ventures address situations where outcomes depend not on information access, but on the quality of execution.
The common pattern:

• The environment is complex.

• The task requires skill.

• Errors create inefficiency, cost, or loss of optionality.

• Traditional instruction is too slow, too generic, or too disconnected from context of use.

In such environments, individuals benefit from situated capability systems — tools that:

• standardize skill acquisition,

• reduce cognitive load during execution,

• and improve reliability of performance under stress or time constraint.

Each of the following ventures operates as a capability amplifier.

14. Connect2Dine™ — Structured Shared Time

Connect2Dine is not a social app, gifting platform, or loyalty program.
It is a time allocation mechanism.

Units of value are converted into:

• explicitly scheduled,

• contextually structured,

• high-quality shared meals.

This creates standardized opportunities for:

• relationship maintenance,

• peer alignment,

• mentorship cadence,

• and professional rapport development.

Unlike generic gift cards, Connect2Dine:

• pre-selects appropriate venues,

• standardizes meal pacing and duration,

• enables predictable calendaring,

• and formalizes relational upkeep into a recurring operational cadence.

Applications include:

• team cohesion,

• founder-to-investor alignment,

• customer lifetime relationship retention.

The asset being delivered is not food — it is structured interpersonal continuity.

15. KnotSolver.AI™ — Procedural Skill Stabilization

Knots are procedural objects:
their correctness depends on sequence, tension, and structure.

Instructional media like diagrams and video tutorials fail because they operate out of context, requiring translation from abstract representation into spatial execution.

KnotSolver.AI performs:

• visual recognition of rope state,

• classification of target knot topology,

• and augmented-reality overlay of the correct manipulation steps in real space.

This:

• reduces training time,

• decreases error probability,

• increases confidence under stress,

• and standardizes knot proficiency across roles and environments.

Applications:

• outdoor climbing,

• rescue operations,

• marine rigging,

• surgical ligature preparation,

• industrial safety.

This system does not teach “knowledge.”
It teaches repeatable, embodied procedure.

16. Programmable Pet Whistle™ — Acoustic Signal Standardization

Verbal commands are variable: tone, cadence, distance, environment, and emotional state alter output.
Standard whistles lack:

• reproducibility,

• signal identity encoding,

• multi-command capacity.

The Programmable Pet Whistle operates as a frequency-coded communication channel.

Capabilities include:

• unique ultrasonic signatures per command,

• low-interference signaling,

• consistent acoustic output irrespective of handler state,

• and multi-pet command differentiation.

This enables:

• faster training cycles,

• reduced behavioral ambiguity,

• and skill transferability across handlers.

The device is analogous to:
a standardized protocol in signal communication systems.

17. Exercise as a Nootropic™ — Neuromodulatory Activation Protocol

Movement alters neuromodulators that affect:

• attention,

• learning rate,

• emotional state regulation,

• and cognitive endurance.

Traditional exercise systems optimize for:

• aesthetics,

• athletic performance,

• or caloric expenditure.

This system optimizes for cognitive performance.

It pairs:

• controlled aerobic movement,

• with structured cognitive input (coaching, problem-solving, conceptual frameworks),

• delivered during neuromodulatory peak zones induced by exertion.

The objective is:

• to increase neural plasticity,

• accelerate skill acquisition,

• and stabilize attention networks.

This is a performance protocol, not fitness programming.

18. Product-First Peer-to-Peer Lending™ — Purpose-Constrained Credit Allocation

Lending fails when borrowed capital and intended use diverge.
This model eliminates divergence.

Credit is issued as product acquisition, not cash transfer.

Loans are allocated directly to:

• tools,

• educational materials,

• professional equipment,

• work supplies,

• and home infrastructure assets.

This enforces:

• clarity of purpose,

• reduction in default incentives,

• improved credit scoring signal quality,

• and direct alignment between resource receipt and productive utility.

The system uses existing merchant-locked virtual card rails.
Implementation is immediate and requires no regulatory overhaul.

19. Cold Pizza, Hot Idea™ — Low-Friction Meal Logistics

The food service industry is dominated by:

• hot-prepared food logistics,

• fresh-service optimization,

• and delivery-time sensitivity.

However:

• cold pizza has stable flavor profile,

• high protein+fat+carbohydrate completeness,

• minimal preparation overhead,

• and near-zero spoilage under refrigeration.

The venture:

• turns unsold slices into next-day inventory,

• packages for portability,

• and eliminates the need for on-site heating infrastructure.

This reduces:

• labor intensity,

• equipment cost,

• energy consumption,

• and capital footprint.

The model is:
high-volume, low-friction caloric provisioning.

Suitable for:

• transit hubs,

• campuses,

• central business districts,

• and convenience retail corridors.