2) I said s corp distributions must be pro rata. See above. In nearly all circumstances, and extremely likely OP's circumstance, this statement is completely accurate.

First of all using dividend instead of distribution or draw, shows a fundamental lack of understanding of S-corps. Accounting is the language of business. We don't have a RE account for an S-corp, we close net income to shareholders equity, because it is a pass through entity. It is not some trivial distinction. If one of my staff or interns did not immediately understand the difference between dividends for a C-corp, and draws for an S-corp, I would not consider them ready to communicate with clients. It doesn't mean you are a horrible accountant, it just means you are still developing.

Secondly, yes you are right generally S-corp distributions need to be Pro-Rata, but the OP says he owns it. He doesn't say he is an owner. So there is nothing to indicate that is even an issue, and you don't ask any questions to clarify. If he is the sole owner it is a moot point.

I'm not sure what you mean by lent personal funds. If OP paid business expenses personally, that could either create a loan from shareholder, or could also be considered a capital contribution. If you call it a loan, the business needs to pay interest, and OP needs to claim that interest as income on their personal return. This might not be a bad strategy, because the profits passed through from an S-corp, can be subject to self employment tax. Especially if you are dealing with a single owner, no other employee situation. Again you don't ask questions to clarify this, and your comments don't support that you were considering this possibility.

The mileage issue has a number of implications. has he been paying for gas,repairs, and maintenance out of the business? If he has, he can either reimburse for actual expenses, or the standard mileage rate. Either way, he can't deduct the gas, maintenance etc, and reimburse for mileage. If he reimburses actual expenses, the OP can take mileage on his return, but he must reduce the deduction by the amount of his reimbursement. You made your determination in this area, again without asking any clarifying questions, or giving OP a full explanation of what your method would entail.

I apologize for being rude. I get a little annoyed when I see people who are not quite polished giving professional advice to people. In any case the above is similar to the critique I would give, if you turned this work into me for review. I hope this gives you some indication of where I am coming from, and again I apologize for being a dick.