The question is whether the US position is now primarily managerial or executive, as the new-office plan projected. There is no fixed minimum revenue or headcount that settles it. What matters is the actual structure the person directs, the decisions they control, and whether operational work has moved to others.
Describe the current week honestly
In a first year, founders often keep doing the work themselves because there is nobody else. Write down what the week now looks like: which tasks have been handed over, who receives direction, and which decisions still sit with this person by necessity rather than by design. If the answer is mostly hands-on delivery, counsel needs to know before the extension is prepared, since that is the point where a structural change might still be possible.
Supervising employees who are neither supervisors, professionals nor managers is first-line supervision, which the statute excludes from managerial capacity unless the person manages an essential function of the organization at a senior level. The first review should identify the corporate records proving the qualifying relationship, payroll evidence showing an uninterrupted year abroad during the three-year lookback, and a duty record showing managerial or executive authority.