A federal tax lien for unpaid employment taxes across 2022 and 2023 — eleven thousand two hundred, which with penalties was the one that frightened him most and the one he understood least.

Two business credit lines, about seven thousand between them.

And four thousand five hundred dollars he had borrowed in 2023 from Susan’s brother Dale, in cash, which Susan had not known about until the January of 2025 and which is the only part of the hour in my kitchen where she cried.

Henderson Sealcoating had nine employees in 2019 and two in 2024.

It closed in the August of 2025.