sustained EB-1C Case: Recreation Services

U.S. Citizenship 
and Immigration 
Services 
MATTER OF S- CORP 
APPEAL OF TEXAS SERVICE CENTER DECISION 
Non-Precedent Decision of the 
Administrative Appeals Office 
DATE: APR. 10,2018 
PETITION: FORM I-140, IMMIGRANT PETITION FOR ALIEN WORKER 
The Petitioner, which operates indoor playgrounds and party rooms, seeks to permanently employ the 
Beneficiary as its president under the Erst preference immigrant classification for multinational 
executives or managers. See Immigration and Nationality Act (the Act) section 203(b)(l )(C), 
8 U.S.C. § 1153(b)(I)(C). This classification allows a U.S. employer to permanently transfer a 
qualified foreign employee to the United States to work in an executive or managerial capacity. 
The Director of the Texas Service Center denied the petition, concluding that the record did not 
establish, as required by 8 C.F.R. § 204.5U)(3)(i)(D), that the Petitioner has been doing business tor 
at least one year prior to the petition's filing date. 
The Petitioner operates play rooms at several locations in Puerto Rico. The Petitioner previously 
submitted copies of receipts and invoices, showing purchases and other activities. 1 The Petitioner 
also submitted bankand tax records reflecting the company's income; the Petitioner's monthly sales 
tax returns show that the bulk or sales tax paid relates to "taxable admission." In addition, the 
Petitioner reported substantial gross income in 2014 and 2015, the two full years preceding the filing 
of the petition in January 2016. 
In sum, we lind that the record of proceeding establishes that the Petitioner is doing business, and 
has been doing so tor at least a year prior to the tiling of the petition. 
ORDER: The appeal is sustained. 
Cite as Maller ofS- Corp, ID# 1130494 (AAO Apr. 10, 2018) 
1 
The Petitioner's income derives chiefly not from the sale of tangible goods, but through admission fees.