{
  "schema_version": "1.0.0",
  "issuer_slug": "masterworks-vault-5-llc",
  "security_slug": "class-a-ordinary-shares",
  "issuer_legal_name": "Masterworks Vault 5, LLC",
  "issuer_address": "1 World Trade Center, 57th Floor, New York, NY 10007, USA",
  "security_name": "Class A Ordinary Shares (issued by series)",
  "security_class": "Class A Ordinary Shares, no par value, issued on a per-series basis (29 series presented)",
  "cik": null,
  "exemption": "Reg A",
  "state_of_incorporation": "Delaware",
  "transfer_agent": null,
  "auditor": "AGD Legal, S.C.",
  "legal_counsel": null,
  "business_description": "Masterworks Vault 5, LLC is a Delaware series limited liability company managed by its affiliate Masterworks Administrative Services, LLC (the Administrator), an affiliate of Masterworks, LLC. Each series of the Company owns a single work of art, and the Company offers Class A ordinary shares in each series to the public under Regulation A (Tier 2) via the Masterworks platform. 29 series are presented in the Form 1-K for the fiscal year ended December 31, 2025. The Company's assets consist substantially of Artwork ($48,567,000 at December 31, 2025); it generates minimal income (royalties) and its principal expense is a share-based administrative-services fee paid to the Administrator. EIN 93-3951950. Commission File No. 024-12352. Fiscal year end December 31. Telephone (203) 518-5172; website www.masterworks.com. Source filing: Form 1-K for the fiscal year ended December 31, 2025 (2025 and 2024 presented). There is no national securities exchange listing; secondary transfers occur on the Masterworks secondary market. The Company has no third-party debt; balances owed to affiliates cover artwork purchases and services, and the Company is dependent on the Administrator for funding and services.",
  "officers_and_directors": [
    {
      "name": "Nigel S. Glenday",
      "title": "Chief Executive Officer and Chief Financial Officer; Member, Board of Managers"
    },
    {
      "name": "Joshua B. Goldstein",
      "title": "General Counsel and Secretary; Member, Board of Managers"
    },
    {
      "name": "Eli D. Broverman",
      "title": "Member, Board of Managers (Independent)"
    }
  ],
  "capital_structure_as_of": "2025-12-31",
  "capital_structure": [
    {
      "class_or_series": "Series 350 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 351 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 353 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 354 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 357 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 359 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 396 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 430 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 438 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 439 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 441 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 443 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 444 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 445 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 449 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 452 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 456 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 465 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 475 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 476 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 478 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 479 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 481 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 483 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 485 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 491 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 501 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 507 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    },
    {
      "class_or_series": "Series 525 — Class A Ordinary Shares",
      "authorized": null,
      "outstanding": null
    }
  ],
  "holders_of_record": null,
  "holders_of_record_as_of": null,
  "financial_statements": [
    {
      "fiscal_year": "FY2025",
      "fiscal_year_end": "2025-12-31",
      "audited": true,
      "auditor": "AGD Legal, S.C.",
      "total_assets": 48680570,
      "total_liabilities": 9788433,
      "revenue": 206250,
      "net_income": -151322,
      "cash": 106368,
      "currency": "USD",
      "statement_url": null
    },
    {
      "fiscal_year": "FY2024",
      "fiscal_year_end": "2024-12-31",
      "audited": true,
      "auditor": "AGD Legal, S.C.",
      "total_assets": 21878105,
      "total_liabilities": 2411425,
      "revenue": 160,
      "net_income": -75308,
      "cash": 419663,
      "currency": "USD",
      "statement_url": null
    }
  ],
  "auditor_report": {
    "auditor": "AGD Legal, S.C. (Cancún, Quintana Roo, Mexico)",
    "report_date": "2026-04-03",
    "opinion": "Unqualified — issued on the consolidated financial statements of the Company as a whole and of each listed Series, in accordance with U.S. GAAP. Report date per the Form 1-K; stated as April 3, 2026 in the source report.",
    "going_concern_qualification": false,
    "going_concern_language": null,
    "adverse_opinion": false,
    "adverse_opinion_language": null,
    "material_weakness": false,
    "material_weakness_language": "None expressed in the auditor's report.",
    "restatement": false,
    "restatement_language": null
  },
  "tokenized_attributes": {
    "is_tokenized": false,
    "contract_address": null,
    "network": null,
    "token_standard": null,
    "onchain_record_role": null,
    "transfer_restriction_enforcement": null,
    "holding_period": null,
    "holding_period_expiration_date": null,
    "issuer_freeze_authority": null,
    "issuer_burn_authority": null,
    "issuer_reissue_authority": null,
    "smart_contract_audit_status": null,
    "smart_contract_auditor": null,
    "eligible_trading_venues": null,
    "collateral_or_lending_arrangement": null
  },
  "guardd_publication_date": "2026-08-01",
  "last_verified_date": "2026-08-01",
  "next_annual_financials_due_date": "2027-03-31",
  "status": "Current",
  "status_note": "CIK is not stated in the source report (Commission File No. 024-12352). Per-series Class A share counts (authorized and outstanding), holders of record, and beneficial owners over 10% are not stated in the source report and are pending the issuer-furnished/Mergent reconciliation pass; each series is listed with authorized and outstanding shown as not stated. Arithmetic verification of the filed statements: 18 of 18 tests PASS (one or more lines off by $1 due to whole-dollar rounding in the filing).",
  "series_count": 29,
  "publication_date": "2026-08-01",
  "balance_sheet_date": "2025-12-31",
  "financials_through_date": "2025-12-31",
  "audited": true,
  "audited_balance_sheet_date": "2025-12-31",
  "regulatory_currency": {
    "computed_at": "2026-08-04T12:46:45.706Z",
    "thresholds": {
      "interim_months": 6,
      "annual_months": 16,
      "manual_exemption_months": 18,
      "warning_days": 30
    },
    "quotation_resale": {
      "clock": "quotation_resale",
      "label": "Quotation & Resale",
      "detail": "Balance sheet 12/31/2025 · financials through 12/31/2025 · interim due 06/30/2026 · annual due 04/30/2027",
      "explanation": "Interim financial information stays current for 6 months and the annual balance sheet for 16 months; unaudited interims are acceptable for quotation and resale.",
      "level": "red",
      "text": "Update due — interim (1-SA)",
      "next_due_date": "2027-04-30"
    },
    "manual_exemption": {
      "clock": "manual_exemption",
      "label": "Manual Exemption",
      "detail": "Audited balance sheet 12/31/2025 · audited annual due 06/30/2027",
      "explanation": "A state securities-manual exemption generally requires an audited balance sheet dated within 18 months.",
      "level": "green",
      "text": "Current",
      "next_due_date": "2027-06-30"
    },
    "needs_attention": true,
    "disclaimer": "Status reflects information-currency timeframes under SEC Rule 15c2-11 and Rule 144 and state manual-exemption requirements; it is not legal advice."
  },
  "canonical_url": "https://guardd.com/disclosures/masterworks-vault-5-llc/class-a-ordinary-shares",
  "json_url": "https://guardd.com/disclosures/masterworks-vault-5-llc/class-a-ordinary-shares.json"
}