5. Holding Structure¶
🟢 Confirmed — Holding structure
Arizona Truck and Equipment (Arizona Truck and Equipment, Inc.) is the holding company; it was formed to acquire Superior Equipment from Joe Pierce and wholly owns the operating family.
- Arizona Truck and Equipment wholly owns Superior Equipment; Superior Equipment wholly owns Superior Truck & Equipment (two-tier).
- Arizona Truck and Equipment directly owns Cactus Truck Parts, Cactus Truck Rebuilder, Superior Water Truck Parts, Superior Truck Rental, Sedona Jeep Builders, Turo Car Rental, Sonoran Taco Shop.
- Desert Equipment Transport is owned by Brandon Tomkins personally, outside Arizona Truck and Equipment, to ring-fence freight liability.
Each entity is a separate INC with its own EIN, books, and bank accounts; inter-entity transactions are arm's-length B2B with no consolidated reporting.
Ownership graph¶
Brandon Tomkins
│
├── Arizona Truck and Equipment — the holding company
│ ├── Superior Equipment — rebuild shop
│ │ └── Superior Truck & Equipment — dealership (owned by the shop)
│ ├── Cactus Truck Parts — used parts
│ ├── Superior Water Truck Parts — new parts
│ ├── Superior Truck Rental — truck rentals
│ ├── Cactus Truck Rebuilder — tractor-trailer rebuilds
│ ├── Sedona Jeep Builders — Jeep rebuild and sale
│ ├── Turo Car Rental — Wrangler fleet on Turo
│ └── Sonoran Taco Shop — crew café
└── Desert Equipment Transport — hauling; Brandon-owned directly,
outside the holding company, so freight liability stays ring-fenced
Why this structure¶
The deliberate isolation decisions:
- Separate INCs — each operating company carries its own liability surface; an issue at one entity doesn't cross-contaminate the others.
- No consolidated dashboards — each entity reports independently. (The affiliated group could file consolidated for tax under IRC §1504 — a CPA decision — but that doesn't change day-to-day independent reporting.)
- Desert Equipment Transport ring-fence — freight liability (roadway/cargo/driver) is the most uninsurable corporate exposure Arizona Truck Group runs. Keeping Desert Equipment Transport in Brandon's personal name puts that exposure outside the corporate family.
- Superior Equipment → Superior Truck & Equipment intermediate ownership — historical artifact of the Joe Pierce acquisition; Superior Equipment acquired Superior Truck & Equipment rather than Arizona Truck and Equipment acquiring Superior Truck & Equipment directly. Preserved.
Holding-co overhead¶
Arizona Truck and Equipment itself is administrative — no operating revenue, minimal cost. Its purpose is ownership consolidation and the legal/tax shell for the family. Per-entity overhead lives in each entity's own pro forma.
🔴 Gap — Joe Pierce acquisition history
Acquisition terms and date for SEQ-from-Joe-Pierce — provenance documentation needed at the holding level for any stakeholder review of the corporate history.