text:
Digging in with nothing: Eastlake's Dan DiLiberto pushed ahead with plan despite messy politics (with video, document, timeline)
This is part of Day Two of a five-day series looking back at the history of Classic Park in Eastlake. See a series breakdown here.
The discovery stopped Eastlake Mayor Ted Andrzejewski in his tracks.
Early in his first term, in 2005, Andrzejewski opened a desk drawer in the mayor's office previously occupied by Dan DiLiberto and found a document titled "Stadium Financing.''
Neither signed nor dated, the single page listed 15 entries with corresponding dollar amounts and time frames.
Among the entries:
Property (with interest), 5,600,000.00, 25 years
State of Ohio, 850,000.00, current
State of Ohio, 1,750,000, Capital Bill
Federal Transit, 4,000,000.00, February
Parking Lot Revenue, 1,500,000.00, 15 Years Continued...
Naming Rights, 5,300,000.00, Working
Economic Development, 2,800,000.00
Andrzejewski had stumbled upon the blueprint crafted in 2000 and 2001 by DiLiberto, stadium consultant Tom Chema and finance director Jack Masterson for financing construction of the minor-league baseball stadium that opened in April 2003.
By 2005, with three of the larger revenue streams having not yet produced a dime and others falling far short of their projected marks, the stadium was well on its way to being a $35 million millstone around the neck of the city's already-strained finances.
"That is what they put together to say, 'This is how we're going to finance a stadium,' " Andrzejewski said of the document. "The first thing that comes out is there is absolutely no detail. It's just a general statement. None of the financing is guaranteed.
"The point of the thing is, you don't build the stadium unless you know you have the money,'' Andrzejewski said. "That was the flaw in this. The money was never there. It was all on paper, conceived that this is all going to come true.''
Stadium Financing
Contacted at his home in Florida, DiLiberto was asked about the collapse of his financing plan.
DiLiberto, 65, resigned in resigned on April 30, 2004, citing health concerns.
"I have no idea how that happened. I could never figure it all out,'' DiLiberto said. "The original figure (for building the stadium) was 15 to 17 million (dollars). I think it went to 20 (million dollars). I don't understand what happened. Everything was in place, beyond the state money.'' Continued...
Andrzejewski scoffed when he heard DiLiberto's statement.
" 'Everything was in place?' There it is, guys. Nothing was in place,'' Andrzejewski said.
"Again, I'm speculating. Why you would say, 'I don't know what happened,' " Andrzejewski added. "It tells me you have no concept of financing. If you don't have money, and the contractors and people building this stadium want to get paid, the only choice is to go out and get loans. You're building a house, unless you have cash, you have no choice but to go out and get a mortgage loan.''
With full benefit of hindsight, Andrzejewski blames DiLiberto, Chema, Masterson and members of Eastlake City Council then sitting on the finance committee for allowing DiLiberto to push forward with construction of the stadium despite the flawed financing plan.
"Someone on that finance committee really should have looked at this plan and said, 'Wait a minute. This is bogus. None of this money is guaranteed to come in,' " Andrzejewski said. "Someone should have asked for a detailed plan of how are you going to pay for this thing, not a one-page sheet with generic numbers. That never happened.''
Setting the stage
From the time he won a seat on Eastlake City Council in 1984, DiLiberto was full of ideas for changing Eastlake's image.
"I didn't want it to be Grease-lake any more. My goal was to leave the city better than I found it,'' DiLiberto said.
In particular, he wanted to transform the cluttered, downscale corner of Vine Street and Route 91 into an upscale city center. Continued...
DiLiberto ran unopposed for mayor in 1994 and was re-elected in 1998. In April 1999, a conversation between DiLiberto and Lake County Visitors Bureau Executive Director Bob Ulas put Eastlake on a course to build the stadium.
Ulas had been contacted by Tom Dickson, a minor-league baseball entrepreneur and owner of the Lansing (Mich.) Lugnuts of the Class A Midwest League.
"(Dickson) asked what cities I thought would want to invest in and build a minor-league baseball stadium. I suggested Mentor, Willoughby, Eastlake and Painesville,'' Ulas said.
DiLiberto, a lifelong baseball fan who made annual visits to the Indians' spring-training headquarters in Winter Haven, Fla., met with Dickson.
"It was like light bulbs going off in my head,'' DiLiberto told The News-Herald in an April 2003 interview. "Right away, I thought building a stadium would be the catalyst we needed to revitalize Vine Street.''
To hear DiLiberto tell the story, building the stadium made perfect sense inside the framework of a larger plan to position Eastlake for a brighter future.
"The economy was going down the toilet back then. Manufacturing jobs were leaving Eastlake. We needed to develop service jobs,'' he said.
DiLiberto said he had concerns in 1999 and 2000 about how the proposed deregulation of public utilities in Ohio would affect Eastlake, home to a coal-burning power plant owned by Cleveland Electric Illuminating Co.
"We were looking at a loss of about $1.5 million per year (in property tax revenue),'' DiLiberto said.
The stadium and businesses that would spring up around it, DiLiberto calculated, would produce enough tax revenue to more than offset losses of tax revenue from declining or departing businesses.
By the summer of 2000, the city had begun acquiring parcels of land on which the stadium ultimately would be built. DiLiberto also had gotten approval from City Council to hire Tom Chema as a stadium project consultant. One of the movers behind Cleveland's Gateway project, home of what then were called Jacobs Field and Gund Arena, Chema was paid a $3,000-a-month retainer by Eastlake.
"Dan (DiLiberto) was concerned that CEI would close the Eastlake plant and he'd lose all the property tax,'' Chema said.
"He saw the stadium project and the businesses spinning off from it as a way to replace tax revenue. He was trying to come up with creative ways to make sure the community wasn't negatively impacted by the CEI closing.''
Andrzejewski disputed Chema's interpretation of DiLiberto's motives for championing the stadium project.
"I've lived in Eastlake since 1978, and I was on the Planning Commission (in 2000 and 2001),'' Andrzejewski said. "There was never, ever any talk of CEI closing back in that era. That's not true. I don't know where he came up with that. It was never part of the discussion of why to build a ballpark. That part I would challenge as adamantly as I can.''
Moving forward
The stadium project reached a crossroads in the latter stages of 2001.
DiLiberto thought he had a tenant for the planned ballpark, having previously struck a deal with Gates Mills businessman Kip Horsburgh that would have Horsburgh buy the Iowa-based Quad City (Iowa) River Bandits of the Midwest League and re-locate the franchise to Eastlake as a Class A affiliate of the Indians.
However, shortly after the terrorist attacks of Sept. 11, 2001, Horsburgh backed out of the deal, citing concerns over the economy.
Before he resumed a search for a tenant, DiLiberto had to get through the election of November 2001. His opponent was Steve Komarjanski, a city council member and determined opponent of the stadium project.
That election, both agree today, was all about the stadium project.
If DiLiberto was re-elected to a third four-year term, he planned to move heaven and earth to build the stadium and have it open in time for the 2003 season.
Komarjanski told anyone who'd listen that if he somehow upset DiLiberto, no stadium would be built at the corner of Vine Street and Route 91. His proposals for the land included a high-tech industrial park or big-box store.
"That would have been a better use of the property, much better,'' Komarjanski said. "If you can use property to attract high-paying jobs, that's a lot more important for the city than a baseball stadium. The city's bread and butter is the income taxes it collects.''
The two had squared off before, with DiLiberto prevailing in a spirited race for the Ward 4 council seat. Komarjanski later won election to council as an at-large member.
"I was a little more conservative than Dan from a fiscal standpoint. That's why I did my research on the stadium and why I didn't think it was a sound financial investment for the city,'' Komarjanski said.
DiLiberto handily beat Komarjanski, garnering 72 percent of the votes.
"Perhaps I wasn't enough of a salesman. I don't know. Dan was a consummate salesman,'' Komarjanski said of the one-sided loss. "Whatever you say about Dan, he could get things done. Sometimes it wasn't the right thing, but he got it done.''
DiLiberto interpreted his landslide victory over Komarjanski as a mandate to proceed with the stadium project.
"It told me the people in Eastlake thought we were moving the city in the right direction. It was a clear-cut signal,'' DiLiberto said.
With the election behind him, DiLiberto immediately turned his attention toward finding a tenant for the stadium.
In December 2001, at baseball's winter meetings in Boston, DiLiberto introduced himself to Peter and Rita Carfagna of Shaker Heights and Ray and Katie Murphy of Pepper Pike, owners of the Columbus (Ga.) RedStixx, the Indians' Class A affiliate in the South Atlantic League.
"I remember Dan coming in the room, bigger than life and pumped up, introducing himself and saying, 'I have an idea,' " Peter Carfagna said with a smile.
In January 2002, the Carfagna-Murphy ownership team joined DiLiberto in announcing that the franchise was moving to Eastlake in time for the 2003 season.
Tuesday: There's a big problem.
Research for this series was conducted by Managing Editor Laura Kessel.
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text:
AMSL 116L American Sign Language II (Lab)
hours lab,
Grade Only
Description: This laboratory course provides students with the opportunity to apply their American Sign Language (ASL) skills through an individualized program. Students utilize interactive media to express their comprehension of basic to intermediate ASL sentences and stories as well as to hone their signing skills. Lab activities are designed to provide students the opportunity to practice vocabulary and syntax at the intermediate level. This course is designed for students and/or professionals interested in working and interacting with Deaf people.
Check the Online Class Schedule for information about course Prerequisites, Co-requisites, Enrollment Limitations and Advisory information .

subset: commoncrawl


text:
As everyone is holding their breath to see if we are going over the "Fiscal Cliff", and the attendant showmanship over taxes, do most folks even know who pays what and why? Probably not.
In my totally unscientific surveys of everyday folks, very few that I have talked with understand the differences between sole proprietorships, partnerships, C corporations, chapter S corporations, LLC's, etc.
For the purposes of simplification, I am only going to address "C" corporations and those that elect Subchapter S.
I have found that the average person assumes that a large company is paying corporate taxes. And I think most folks would be shocked to know that many companies with 100's of millions in revenue, multiple factories, company planes, and the whole ball of wax, may pay no corporate taxes at all.
Most people do understand that corporate income taxes are those that are paid by corporations, and that personal income taxes are paid by individuals, and that the rates are not the same.
Again based upon my unscientific surveys, the average person thinks that any large company, as I described above, first pays a corporate income tax on its profits, and then the individual shareholders pay a personal income tax rate on their dividends, if any. And that is the way it works with a straight "C" Corporation, basically a for profit company that is incorporated, and has shareholders.
However there is a BIG loophole that many companies (over 3 million as of 2002) use to avoid paying any corporate income taxes. That loophole is known as an "S" Corporation, which is a "C" Corporation that has notified the IRS that it is reporting its income under Subchapter S of the IRS Code. Qualifications per the IRS website as follows:
Like Share Print
S Corporations
S corporations are corporations that elect to pass corporate income, losses, deductions and credit through to their shareholders for federal tax purposes. Shareholders of S corporations report the flow-through of income and losses on their personal tax returns and are assessed tax at their individual income tax rates. This allows S corporations to avoid double taxation on the corporate income. S corporations are responsible for tax on certain built-in gains and passive income.
To qualify for S corporation status, the corporation must meet the following requirements:
- Be a domestic corporation
- Have only allowable shareholders
Here is how the numbers look comparing companies paying corporate income taxes, and S corps, at the present and with the new rates if Obama gets his increase through on the high earners.
C Corp
Over 100 Investors
$500,000,000 in revenue
Federal corporate income tax rate of 35% with no deductions, they pay $175,000,000. (Note that there is probably not a single corporation of this size that actually pays a 35% rate). I'll leave it to others to discover the actual effective rates they pay, but I believe it is well below 20% on average. This company would also pay a Wisconsin corporate tax of 7.9% or $39,500,000.
In total of federal and state corporate income tax Company One would pay $214,500,000 (again assuming no deductions),
Company One stockholder in the high earner bracket (over $388,350 income) right now would pay a personal tax on dividends from the corporation at a rate of 33%, again assuming no deductions ($100,000 dividends tax of $33,000) — with the Obama increase they would pay a rate of 39.6% or $39,600.
For comparison purposes, just on the FEDERAL level, let us suppose that all dividends are paid to people in the high earner bracket of 33%. The corporate tax paid would be $175,000,000 with an after tax profit of $325,000,000 and if all of that were paid out in dividends to high earners the personal tax would be 325,000,000 x 33% = $107,250,000.
Total federal taxes paid for Company One combination of corporate income and personal income taxes is $282,250,000 — again assuming no deductions for anyone.
Company Two is also a "C" Corporation with annual revenue of $500,000,000, but is only has 35 stockholders, which is well below the 100 limit for an subchapter S tax option.
Corporate income taxes — both federal and state that Company Two pays as an "S" corp. is ZERO. All income flows directly through to the shareholders and they pay taxes on their 1040 form.
Personal income taxes paid — assuming all high earners with no deductions, $500,000,000 x 33% = $165,000,000.
Company One income taxes corporate and personal = $282,250,000
Company Two income taxes personal only = $165,000,000
Difference in Tax Revenue between two companies same size = ($117,250,000)
The difference in Wisconsin tax revenue would be Company One with both corporate and personal taxes paying $75,879,500, while Company Two with only personal income tax paying $39,500,000 or $39,500,000 LESS TO WISCONSIN.
Note that not every state relinquishes its corporate income tax for subchapter S corporations — some of them do not recognize that status for state tax purposes, while others have alternate taxes or fees.
In summation: When the politicians start talking about corporate tax rates and high earner tax rates, they never mention that identical 1/2 billion $$ companies could be paying much less, depending upon whether they qualify for the subchapter S loophole.
It is also apparent how private equity firms that buy up corporations can save a lot of money on taxes, if they don't have to pay corporate income taxes.
And this is just one aspect of our tax code — imagine all the various combinations that are possible for when a tax is or isn't paid, and how much.
And by the way — the subchapter S was originally intended to help out small family businesses — not companies making hundreds of millions of dollars.
Jay Sykes
12:24 pm on Friday, December 21, 2012
@David.... If Company 1 is publicly traded, the tax rate on dividends* is currently 15%, not 33%.
Wherever the dividend rate actually lands for 2013, high income earners will pay a 3.8% Healthcare Tax Surcharge (aKa Obamacare Tax) on their dividends.
*subject to an initial 60 day holding period prior to the x-dividend date.
David Tatarowicz
3:21 pm on Friday, December 21, 2012
@Jay Thanks Jay --- you are right, the dividends would be treated as capital gains. That also brings up an interesting point -- in all the debate over the increase in taxes there has been a lot said about the fact that corporations pay an income tax first, and then the shareholders pay a capital gains tax, which is a second tax.
Now you know why I use an accountant :-)
However, with the Subchapter S (and also the LLC's) there is only one tax paid, not two --- it is only taxed once, as personal income. There are no corporate income taxes, regardless of the size of the company or its revenues, as long as it meets the shareholder requirements.
It is also interesting for the high earners that they pay very little payroll taxes in relation to their total income, while the average middle class person pays payroll taxes on 100% of their earned income ---in essence a flat rate tax.
Jay Sykes
3:51 pm on Friday, December 21, 2012
The payroll tax is actually progressive too.
Those with higher working years earnings get a significantly less percentage of their contributions returned during their retirement years. If your total income is higher in your retirement (unearned income) you are subject to income taxes on your Social Security earnings(tax on a tax) and you pay a significant monthly medicare premium adjustment*.
*Income-related Adjustments: People with Medicare who report 2011 income above $85,000 a year ($170,000 filing jointly) are legally responsible to cover a larger portion of the cost of their coverage. These premium adjustments range from $42.00 to $230.80 a month for Medicare Part B.
David Tatarowicz
4:54 pm on Friday, December 21, 2012
@Jay That sounds good in theory -- "payroll tax is actually progressive too".
However in practice, as you know, the Payroll tax has been subsidizing the General Fund for decades --- if not ever since its inception.
Politicians like to talk about the "lock box" into which excess collections of social security, etc., are put into --- and the average person thinks that the money actually is put away somewhere until it is needed. NOT SO !!
The excess money is used along with the General Funds. When we talk about the National Debt --- yep, a lot of it is owned to ourselves!
If it were not for the politicians using the Payroll Taxes to subsidize the General Fund --- they would need to Raise a Lot of Taxes ---- and that would include on the Higher Earners also.
I know this can be argued back and forth "Tomaato or Tomato" --- but a case can be made that by using the Payroll Taxes to subsidize the General Fund, the Higher Earner are able to be taxed at a lower rate by being subsidized by that revenue.
I also do not buy into Social Security as being a "pay as you go" plan --- I know it was a wolf dressed up in sheep's clothing to get it through congress at the time -- but it really is a Safety Net Program and not a quid pro quo.
Unfortunately, with the demise of the corporate pension plans (defined benefit) it is now very necessary for those for whom it was never intended to be a cornerstone of their retirement.
David Tatarowicz
5:19 pm on Friday, December 21, 2012
@Steve So You're the ONE who Built the Tax Code ---- start running, the tar is being heated up and the chickens are being plucked now that we know who is responsible !!
4:20 pm on Sunday, December 23, 2012
51% of Americans support this tax code by reelecting that socialist.
Brian Dey
10:23 am on Wednesday, December 26, 2012
David- You don't tell the whole story and that can be a bit deceiving. Whileit is true that profit and loss are claimed on your personal income, there are other taxes that also are paid through Form 1120. In good years, when this passes through your personal income you may see th profots taxed at a lower capital gains tax rate. However, when there are loses for deduction, it is a a tax disadvantage. C Corp's are at a big advantage when the economy is poor because they have higher limits and are able to deduct more than an S Corp.
Further, without the distinction, small business could not raise capital through stock sales. If all S Corps had to file as Sole Proprietors, they would be paying not only for their personal income, but for the entire income of the business, thus being double taxed. If a small business is paying 35-39% of all his business revenue, what incentive is there to stay in business. Would you invest thousands of dollars into a business so you could only use 65-61% for income, pay expenses, etc...?
That is what you Obama folks don't understand. Many of us pay income tax as employee of our business, and the rest is taxed again. So in essence, we are being charged more than the average person in taxes.
David Tatarowicz
11:46 am on Wednesday, December 26, 2012
@ Brian Form 1120 as I understand it, simply establishes what the profit or loss is for the company. This profit or loss goes directly to the shareholders who then put it on their 1040. The S Corp does NOT pay a corporate tax on this profit or loss at the Federal level, or at the state level in Wisconsin.
It is an added advantage for the shareholders that they can transfer a loss to their 1040 ---a shareholder in a regular C Corp does not get this opportunity.
I do not follow your take on the sole proprietorship --- their profit or loss again,simply transfers to their 1040 -- but they do not have the protection of the corporate veil --- hence, their company can be attacked for any personal liability they have.
That is why so many small business owners who elect to incorporate to protect the company against their personal liabilities (and vice versa) take the Sub S election, so they pay the same taxes and NO corporate taxes.
An LLC is another way to achieve the same purposes, but LLC's are not universal and there a many more complications that have to be addressed, especially if they operate in multiple states.
In summation in Wisconsin --- a company can make 100's of millions in profits and pays NO Federal Corporate taxes on that profit, and NO state corporate income taxes on it either. It is only taxed once, as personal income on a 1040.
Perhaps Jay can clear up any mis-statements or mi-understandings here.
Brian Dey
11:52 am on Wednesday, December 26, 2012
David- I own an S Corp and from most S Corp owners I know, which are many, I and we own 100% of our stock so the profit and losses pass though to the owner. We are not getting away with anything. We are paying our fair share. And yes, many think they are insulating themselves from personal liability, they really aren't. As a Corp, you have to have a board. If have a board, you have to have officers. Officers are liable for liabilities of the Corp.
David Tatarowicz
5:30 pm on Wednesday, December 26, 2012
@Brian I believe that under Wisconsin law, a corporation can have a board of one !!! In any case, even if every corporation had a board of a dozen, there are very specific instances in which board members could have a liability --- and larger corporations usually provide board members with liability insurance.
If not for the corporate veil --- why else would a small company incorporate ?
1:20 pm on Wednesday, December 26, 2012
As a tax accountant, I find this article to be shallow and misleading. What is the point of this article? A high-level look at the difference between S-corps and C-corps? If so, it fails, and anyone who doesn't understand taxes and reads this is now misinformed. I'll only say that no corporation, of any type, pays taxes based on revenue. I find it ridiculous that you're trying to villify S-corporations for getting away with something via some secret loophole. There are many things that could be considered "loopholes" in the tax code, small little things that allow a certain group of folks to avoid taxation on this or that, I'm not really sure you can consider an entire business formation and it's tax provisions a "loophole". All this article does is serve to inform those who aren't tax educated that S-corps are some sinister business that allow scoundrels to go untaxed. Terrible, terrible article that serves no purpose. Great job Patch.
1:27 pm on Wednesday, December 26, 2012
You beat me to the question -- is the 'revenue' of which David speaks gross or net? My understanding is that one only pays tax on the net.
1:34 pm on Wednesday, December 26, 2012
I have to agree with your opinion about this blog. The author knows only enough to be dangerous by spreading misinformation. While I read this piece, I wondered if the author was complaining that sole proprietor business should pay taxes and then the pass through income should be taxed yet again?
Previous articles by this same author will shed some light on his agenda and twisted views on economics.
Bam Bam Ruble
2:55 pm on Wednesday, December 26, 2012
My understanding is that one only pays tax on the net.--probably the dumbest thing ever said on Patch. Randy1949 the drunken monkey needs to know that net means after taxes. Are we to believe that you think that taxes are paid on the net-net? maybe this is the next liberal wet dream.
3:05 pm on Wednesday, December 26, 2012
Really, Bam-Bam? I thought net revenue meant the amount left after you have paid all your business expenses. 'Acme Widgets' has one billion dollars in sales per year, but it doesn't pay corporate taxes on the entire one billion. It pays corporate taxes on one billion minus the cost of making and selling the widgets, and that amount is considerably less.
It's the holidays. I'll give you a little gift by letting you ridicule me further.
David Tatarowicz
5:27 pm on Wednesday, December 26, 2012
@Mike Unfortunately I used the word revenue when I meant profits or earnings --- other than that, of course there is a huge difference --- in one case a "corporate " income tax is paid ---in the other No "Corporate" income taxes are paid --- I think this is very important, because we keep hearing how our corporate income taxes are the highest in the world -- and if many of the huge companies which the average person thinks of as a corporation that is paying corporate taxes, they should know that many avoid that if they qualify for a subchapter S
6:25 pm on Wednesday, December 26, 2012
Bam Bam you are way out of line going after Randy1949.
I hope it was a case of mistaken identity.
My question is this: How is an S corp getting corporate tax breaks? If this is passed on to the owners as regular income and taxed as such, the tax rate is 35-39%.
According to the math I learned, this is at least more than regular corporate tax rates ANYWHERE on the planet!
8:22 am on Thursday, December 27, 2012
David, I stand by my original point, your article is poorly written and thus confusing to the average person who does not really understand or care to understand the American taxing system. Our corporate taxes are some of the highest in the World, so we keep hearing that because it's true, so not sure what you're trying to get across with that comment. And yes, it's true there are some very large companies that qualify for S-corp status, but contrary to how you make it sound, the rules for becoming an S-corp are very stringent, and there are heavy taxes attached to converting from a C-corp to an S-corp. Just because some companies started small and incorporated as an S-corp, and then hit it big, does not mean there is something sinister going on. Large of amounts of tax dollars are still being paid in based on the revenue of the S-corp, except instead of coming directly from the the Corp, they're coming from the owners, who will be paying at a generally high rate, depending on their tax circumstances. I go back to my original point that this article serves no purpose, as it does not constructively educate or get any valid point across.
David Tatarowicz
9:03 am on Thursday, December 27, 2012
@Mike There are not too many people who understand out taxing system --- and I daresay that there is absolutely no one who knows it all ... and that is just the Federal system.
You say our corporate taxes are some of the highest in the world --- you would be correct to say that the RATES are the highest or among the highest, but as you know any corporation of any size pays much less and often NOTHING in corporate taxes, with all the exceptions and loopholes that are built into the system.
Only the poor suckers who own small businesses and are incorporated and do not take a Subchapter S election pay anywhere near the stated rate.
Now correct me if I am mistaken here, but any Wisconsin Coroporation that is eligible to take the S Status pays NO WI Corporate Tax --- and any of their shareholders (which must number 100 or less) who live outside of Wisconsin pay no Personal Tax on the income either --- please let me know if that is correct.
Lastly I am not saying that any Corporation that takes an S status is immoral --- they would be stupid if they did not take a legal loophole.. The same applies to those who can and do take an LLC form of corporation.
My purpose here was to respond to all the inane talking points about how the rich and how the corporations are taxed too much --- you may be correct when you say that "the average person does not really ... care to understand the American taxing system" --- too sad as they do not know when they are being played.
9:15 am on Thursday, December 27, 2012
I'm sick of all this BS nonsense that gets bandied about because a few corporations with extremely sophisticated, though legal, tax strategies, avoid paying higher tax rates. The fact of the matter is, the majority of corporations, large & small, pay their "fair share", but we only hear about the Googles and Facebooks of the World.
The taxation of S-corporations vary by state, some recognize the election and grant pass-through status so that the income is taxed at the shareholder level, and some states don't recognize it and force the entity to pay taxes as well. I'm not sure where you're getting the information that someone with income from a WI S-corp wouldn't have to pay income tax on their share of income from the S-corp (unless you're referring to the someone who lives in one of a few states with no personal income tax).
All the information passed around through major news outlets, those are generally exceptions to the rule. Most folks who are "rich" do in fact pay their fair share, which is generally, after deductions, etc, somewhere probably in the neighborhood of 25-30% to federal, and 5-8% to state, not to mention property taxes, sales taxes, etc.
Yes their are folks who use loopholes to their advantage to minimize or negate their tax bills, more power to them if they follow the letter of the law. But trying to frame your liberal "tax the rich more" point-of-view through the thin veil of demonizing pass-through entities is silly and pointless.
David Tatarowicz
12:55 pm on Thursday, December 27, 2012
@Mike I have purposely not said what I thought anyone should be paying -- corporate or individual --- in income taxes. Your thought is "fair share" --- which is meaningless, as that means something different to everybody.
What would you define as "fair share" in STATE income tax for a company with 10's of millions in profits --- in Wisconsin (where we live) if it is an S Corp they pay NO Corporate taxes, plain and simple. And most folks do not know that !!
If any of the shareholders live outside Wisconsin, they pay NO Wisconsin income tax on that profit --- do you think most folks know that?
Again --- I have no problem with any entity or person using all the legal loopholes and deductions to lessen their tax burden. They would be foolish not to do so.
But in a system in which huge companies can avoid corporate taxes, and a system in which some huge companies can avoid all, most or some Wisconsin taxes of any sort on the earnings of that company --- it is the voters who are being fooled !
Isn't all the talk about how high our business tax rates are in this country compared to the rest of the world disingenuous and intentionally misleading to the voters ?
Tax rates and Actual Taxes are totally different --- let's make that clear and part of the discussion.
2:57 pm on Thursday, December 27, 2012
@David - "If any of the shareholders live outside Wisconsin, they pay NO Wisconsin income tax on that profit --- do you think most folks know that?" Actually, people wouldn't know that and they shouldn't because it's not true. If you are a shareholder of an S-corp per WI laws, then you must file a WI tax return and report your activity on that S-corp.
You keep harping on this point that S-corps don't pay on corporate tax in WI, what's your point? It's a tax law that allows certain corporations to be treated as a pass-through entity, ultimately that income is still being taxed at the individual level, so why are you whining so much about it? If a corporation pays tax, great, if an individual pays tax, great, what's the difference? It's all money to the gov't. Not all corporations pay dividends, so arguing that the gov't is somehow losing out on the double taxation is not a solid argument.
There's no secrecy about pass-through laws, if people are ignorant to them, your terribly written article isn't going to help the situation.
Go Galt
9:19 am on Thursday, December 27, 2012
Funny how a legal rule in the IRS tax code is considered a loophole by the liberals, who themselves love all of the loopholes when it comes to their taxes. Greedy, envious hypocrites.
No offense Dave, put you are not one to talk about paying your fair share, if you know what I mean by the access to public information on CCAP, sir.
10:36 am on Thursday, December 27, 2012
What loopholes? You mean not getting (income) taxed on the first $18K of my income (married, joint filers)? Some loophole! You get the same loophole, BTW. So does Mitt Romney.
As far as corporate taxes go, if a corporation is so small that it only generates enough revenue AFTER expenses to put it into the lower tax brackets, then they should pay at the same rate as an individual. But i don't see why anyone would incorporate if the business were that small.
Bear in mind, my experience goes only as far as running a little Mom & Pop business and filling out the Schedule C and SE. If we were lucky enough to make enough from the business to get us into the 35% bracket, I think I'd just count my blessings.
David Tatarowicz
1:03 pm on Thursday, December 27, 2012
@Go Gait I guess you don't understand the difference between not reporting a tax liability and trying to get away from it, and actually reporting a liability, and paying it off over time, along with monstrous interest and penalty charges.
If someone is injured and has astronomical medical expenses and is unable to fully work -- but chooses not to go on the dole and to do what they can, and to report their tax liabilities and pay them off with huge added amounts -- you somehow think that is the wrong thing to do?
I guess a little information can be too much to assimilate by a little mind !!
12:30 pm on Thursday, December 27, 2012
I assume that David is supporting the Republican position regarding the "fiscal cliff" since their position for raising revenue has been to look at loopholes in the tax code and entitlements as opposed to raising the tax rates as opposed to raising the rates on the "rich"
8:09 am on Friday, December 28, 2012
So I guess once actual facts are brought into the argument that go against what the writer says, he slinks away. If you're reading this Patch editor, you should really consider taking this article down, it's misleading, and taxes are not a topic which should be written about by the uneducated.
9:40 am on Friday, December 28, 2012
Actually, here's your golden opportunity to explain how different corporations are structured and taxed. I know I'd be interested.
10:32 am on Friday, December 28, 2012
@Randy, perhaps I'll have to write my own blog about it, way too much to include in a comment field! And it would be way longer than the original article above, as to do it any justice you have to go into some level of detail. It's pointless to explain it using extremely basic examples, because those examples don't reflect how it works, ever.


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On April 8th the Deputy Secretary General of the United Nations (UN) convened a public consultation on the status of support for the rule of law around the world. Tasked by the Security Council to produce a report on "measuring the effectiveness of support to the rule of law," the Deputy Secretary General, Jan Eliasson, solicited public and expert advice about strategies the UN might adopt in order to generate meaningful measures of the impact of support to the rule of law. Todd Foglesong, an Adjunct Lecturer at the Harvard Kennedy School (HKS) and a Senior Research Associate in the Program of Criminal Justice Policy and Management (PCJ), was invited to address the meeting and proposed the UN might "measure effectiveness" by first looking for other people's successes, according to their own definitions of the rule of law. Foglesong's remarks on how the different ends of development might meet up in such an exercise can be read here.
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Diary of a Mad Black Woman - 4
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Everyone needs a little inspiration now and then, and how better to brighten up your living space than with some vibrant colors? I'm loving all the bright shades that are dominating current design trends – they're just so uplifting! And the great thing is, you don't have to go all out and repaint your whole house or redecorate entirely. One of the easiest ways to introduce color into your home is to embrace it in proportion – that is, pick and choose individual pieces that add a touch of vibrancy without taking over the room.
Wondering if you're brave enough to experiment with color? Let me help you out by showing you some of the pieces I'm loving right now. This canary yellow armchair has verve and vibrancy in spades, and yet retains a classic look because of its shape and style. Wouldn't you just love to sink into one of these after a long day at work? I think the color alone would help me feel less tired!
Chair by Lilian August, available at Amitha Verma Interior Design, LLC
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(Source: Pinterest)
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Our 3 day getaway to Margaret River, for the first time, was perfect mainly due to our stay at Bridgewater. Beth and Rick are amazing hosts and our room was perfect for us. We stayed in the Studio Apartment and it was clean, comfortable, cozy with a view of their beautiful garden. Wisteria and lemons were in full bloom and... More
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Close but no miracle
Not a definite cure but does help o abate most migraines. Useful on forehead and the back of the neck. Sometimes much better than swallowing tons of medicines!!!
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(GARFIELD, Kan.)—
An 18-year-old from Rozel dies in a crash Tuesday morning in Pawnee County.The Kansas Highway Patrol says the crash was reported just after 7:00 Tuesday morning at 200th Ave. and F Road, southwest of Garfield.
Investigators say Brant A. Colglazier was driving south on 200th Ave. when he began to lose control on the sandy road. The KHP says Colglazier left the road two different time, came back on the road, and struck a light pole. Investigators say his pick-up continued out of control into a ditch and rolled at least twice.
The KHP says Colglazier was thrown from the car. He died at the scene.


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TripAdvisor is the worlds largest travel site, with 4,910 traveller reviews, 2,444 candid photos, and prices for 22 hotels in Narita, Chiba Prefecture. Powered by advice from real travellers, TripAdvisor offers you reviews of the best hotels in Narita.
We also partner with other top travel sites to make it easy for you to find the best price. For accommodations in Narita, our partners include Priceline, JAPANiCAN, Tingo, Stentorian NV, Jalan, Olotels, Fastbooking, EasyToBook, Otel, Agoda, Hilton Hotels, Expedia, Venere, Travelocity, Hotels.com, Booking.com, HotelsClick and Cheap Tickets. These partners may vary by individual hotel, as featured near the top of each hotel page.
Narita offers 10 cultural attractions, including Shinshoji Temple (Naritasan), Naritasan Omote Sando, Narita Market and Sogo Reido. Other popular outdoor attractions include Naritasan Park, Sakura no yama Park, Sanrizuka Sakura no Oka and Inbanuma. Narita offers a variety of attractions and sights to explore. Some of the most popular museums include Naritasan Calligraphy Museum and Narita Yokan Museum.


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Book Review: They Say / I Say": The Moves That Matter in Academic Writing
Many people struggle to understand the way academic ideas are spread through their respective fields. They may know there are scholarly journals which only publish academic findings after they have been highly scrutinized by other experts on the given topic, but may not realize that a great deal of that is colored by facts that have been agreed upon by previous generations. Academics draw from past ideas, improving them or using them as the basis for entirely new ones.
Clearly, there is a lot going on in the discussions found in scholarly writing; so much so that they are often perceived as impenetrable. Luckily, Gerald Graff , Cathy Birkenstein, and Russel Durst have written a book ,"They Say / I Say": The Moves That Matter in Academic Writing, explaining the methods employed in academic writing.
They Say, I Say uses a metaphor of joining an enormously long discussion, spanning back to the beginning of human discourse, to illustrate how current academic discourse carries on and appropriate ways for anyone to join in mankind's eternal discussion as well. It's written in a way that is easy to understand and does a good job of explaining the general, big picture of academic discourse.
The book includes sections on how to improve your writing, as well as writing prompts, templates, and guides.
Ultimately, They Say, I Say is a good primer to understanding the way academic discourse unfolds and is rather handy for novice writers. It is by no means, however, a definitive writing text. If you're looking for a light read and are interested in academic discourse, the use of rhetoric, and writing, this book is a wonderful introduction to these topics.
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I stayed here two nights on business. The staff was so friendly, courteous, and accommodating. I didn't know the area and they helped me with directions each day. The room was very clean. The free breakfast each morning was better than I expected. I was here in February and there was snow on the ground the next morning. The maintenance... More
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We have stayed at the Skagit quite a few times, and never being dissappointed. The desk staff are beyond professional. It makes you feel special, when the girl on the phone, says, "Oh, I remeber you and your wife from 3 weeks ago,,,, I pronounced your name incorrectly, right?" When asking for a non smoking king, the main casino hotel... More
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"Special Teacher Box"
By Joann J. Gulau
Comments: I called my order in and the customer service person was very helpful. I had the box personalized and it turned out perfect. A great gift for my 3rd grade 68 years ago! And a great company to deal with.


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8:39 a.m. | Updated On Wednesday, Yahoo introduced a fresh new home page with Marissa Mayer's stamp all over it.
Yahoo's home page has long been a sort of sad reflection of the company. A jazzed-up Craigslist of sorts, the site was often cluttered with low-quality ads and irrelevant content and in no way reflected the fact that Yahoo is one of the most visited sites on the Web. With more than 700 million monthly visitors, Yahoo is still a leading source of information for sports, finance and entertainment.
Ms. Mayer took the reins as Yahoo's chief executive last July. Before that she was a longtime executive at Google, where she was widely credited with the simple look of the Google search page. Now she seeks to apply that same, clean aesthetic to one of the most chaotic sites on the Web.
In an interview Tuesday, Ms. Mayer said she wanted to make Yahoo's site "fresh and dynamic and add an element of surprise and serendipity."
Gone are the low-quality ads. She has added an infinite, Twitter-like news feed and a stream of content recommended by users' Facebook friends. Instead of trying to jam every Yahoo feature onto the site, the new design gives special prominence to Yahoo's most popular Web properties: Yahoo's e-mail and news service, Yahoo Finance, Yahoo Sports, its movie listing site and OMG, its popular entertainment site.
Users can now easily share content they see on the home page via e-mail, Twitter or Facebook with one click. They also have limited ability to customize the site to their liking. They can turn off home page features like horoscopes, stock quotes and sports stats. Ms. Mayer pointed out that the more items users switch on and off, the smarter the Yahoo algorithm gets and the more relevant content Yahoo will serve up.
Yahoo's redesigned home page is the third major aesthetic improvement Ms. Mayer has introduced since joining the company. In December, she redesigned Yahoo's e-mail service and its once-popular photo-sharing service Flickr.
In the interview, Ms. Mayer said these would be the "first of many releases" and she would turn her focus to a dozen or more Yahoo products. Her next priority for the home page, she said, will be adding content sources. In December, Yahoo signed three deals, with CBS Television, NBC Sports and ABC News. In each case, the media companies will work with Yahoo to promote each other's content and produce original video content for the Web.
"We're introducing a new way to welcome people to Yahoo," Ms. Mayer said.
But it's more than aesthetics. Ms. Mayer is betting that the renewed focus on Yahoo's products will turn around the company's ailing display ad revenue. Yahoo, once the biggest seller of display ads in the United States, went from a leading 15.5 percent share of all digital ad revenues in the United States in 2009, to an 8.4 percent share last year, even as total digital ad spending grew, according to eMarketer. Meanwhile, its competitor, Google, increased its share to 41 percent.
Last month, she told analysts, "More personalized content and increased product innovation will be key to getting us back to the path for display revenue growth."


text: With its rustic silhouette and hand-antiqued patina, this serving bowl puts an artisanal spin on classic white dinnerware. Made of richly textured earthenware, the bowl provides beautiful presentation for everything from pasta and salads to fresh fruit. It's crafted for us at an award-winning pottery in Portugal. Microwavable and dishwasher safe. 128.5-oz. cap.; 10 3/4" diam., 4" high.


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June 22, 2010
New role for star manager Lu Jun's investment vehicle
Congrong Investment Management (Shanghai), founded by star portfolio manager and the former CIO of China International Fund Management (the asset management joint venture of JP Morgan in China) Lu Jun, is looking to be the investment adviser to Qualified Foreign Institutional Investors (QFII) in China on the domestic A share market.
Lu Jun
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Bumpity bump bump
This story takes place in a fictional town called Graceland, Nebraska, a quiet town surrounded by acres of cornfields where hardly anything happens. Five years ago in 2008, a meteor shower hits the town, destroying a lot of property and buildings in the process. The meteor shower also had another effect on the town; the meteor rocks are filled with a blue alliod unknown to man. This is a radioactive alloid capable of altering genetic code giving human beings and any other living thing strange abilities. After the meteor shower, many people around town claim to have these special abilities after coming in contact with the meteor rocks. All within a five year period, people that have come in contact with the radioactive alloid have developed powers, Graceland has become the capitol of weird, and there had been more crime in the town having to do with people with abilities. A top secret business called Vera Corp. headed by Victor Vera has discovered the meteor rock and gave it a name Xion. This company also has been capturing superpowered beings and testing them like lab rats finding out more about the alloid. There are those that heard of what the rock could do and have purposely came into contact with it. Some inject it into their system with steroids while some liquefy it and tattoo it on their bodies. Now it is 2013, the present, where a series of events are set to occur.
OOC: This RP is based off of the show Smallville, however there will be no Superman or any DC affiliation. This is strictly about a town affected by a meteor shower with strange events occurring.
1) My word is law. I call the shots and have the right to decline any character sheets.
2) This RP is PG-16. I do expect profanity but let's not go overboard with it. Any x-rated material goes to PMs.
3) Respect me and your fellow role players. There will be times where people will disagree on something, but try to keep it at a minimum or take it to mails.
4) No Godmodding or Powerplaying. Also no one-liners. This is a high casual RP. One paragraph minimum.
5) You are allowed 2 characters max. Also you are allowed two powers max. These powers MUST be related to each other. Do not have two random powers. (Bad Example: Pyrokinesis and Darkness Manipulation | Good Example: Telekinesis and Telepathy, them being both psychic abilities)
6) Any other questions, ask here in the OOC or PM me.
7) So I know you read the entire first post, type "I read da whole thing" at the end of your CS.
Character Sheets-
Appearance: (Real people, no anime)
Background: (Also include how they got their power)
Other: (Any other information you feel is relevant)
Last edited by BiHeathen; 04-11-2013 at 05:47 PM.
Ghetto Fab 4 life
All Tea All Shade
♂ + ♂ = ♥
Bumpity bump bump
Ghetto Fab 4 life
All Tea All Shade
♂ + ♂ = ♥


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Help Fund the War on Cigarette Pollution!
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The book reviews are rolling in. "A Superstar in any Language"
Sydney Morning Herald and The Age 11/5/13
GURRUMUL:...Read More
John Butler joins Gurrumul on Barunga Festival 2013 Line-up
Barunga Festival 2013 got even bigger today with the...Read More
Yolanda Be Cool (Feat. Gurrumul) Flume Remix Goes Viral
Yolanda Be Cool (Feat. Gurrumul) Flume Remix Goes Viral...Read More
Ego Lemos
"It's all about the feeling"
Tim Ritchie, ABC Radio


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Tag Archives: Mexican Cuisine in Bangkok
Rembrandt Hotel welcomes the new members of culinary team
ShareThe team here at Rembrandt Hotel would like to take this opportunity to introduce and welcome our newest associates, Executive Chef Jaume Esperalba and Executive Pastry Chef Lionel Bonnaud. Chef Jaume is a dedicated and talented chef who possesses true … Continue reading
Rang Mahal is awarded the Top Tables 2013
ShareCongratulations to Rang Mahal, the rooftop Indian restaurant at Rembrandt. It is being selected for Bangkok's Top Tables Guide 2013 for the second consecutive year. The Bangkok's Top Tables Guide 2013, the most exclusive and honest listing of best restaurants … Continue reading
Jamie Miller appointed as the Co-Chair of the AmCham Travel & Tourism Committee
ShareJamie Miller, Rembrandt's Hotel Manager, has been appointed as the Co-Chair of the Travel & Tourism Committee of The American Chamber of Commerce in Thailand (Amcham) effective March 5, 2013. The appointment of Jamie, a professional hotelier, signals a renewed … Continue reading
Rembrandt Hotel Bangkok presents March Food and Spa Promotions
ShareSeñor Pico (02-261-7100 ext. 7550) Every Monday, enjoy the EL CINE DE PICO, a special vintage Western movie exclusively on Monday night start at 20.00 hr. Every Thursday enjoy Mexican Mayhem night, experience the taco and tequila tasting. Try 3 … Continue reading
Rembrandt Hotel donated Holy Bible
ShareRembrandt Hotel donated the Holy Bible and New Testament Bible to the Mother of Perpetual Help Church at Klongjan, Bangkok Thailand on Wednesday February 20th 2013. Mr. Jamie Miller, Hotel manager, and the Rembrandt team presented the bible to Benedicto … Continue reading


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3 Meetup Groups match "Kettlebell Training" near Newburyport, MA
There are no upcoming Meetups.
Want to see the future of exercise? Look backward. We're joining the pillars of the original training halls: kettlebells and swinging clubs. The old ways emphasized skill over brawn, gathered traditions from around the world, connected body and brain, and held health paramount. Can we get an amen? Kettlebell practice mixes strength and cardio together—so you'll metabolize those expanding energy stores faster than conventional exercise (and studies prove it!). The integrated, natural movements …
I'm a personal trainer who specializes in fun and challenging workouts. I'm starting this group to get people together who like breathing in fresh air and using natural surroundings to workout!
BOOTCAMP involves pushups, (modified or conventional, it all depends on you) squats, lunges, skater plyos, jumping jacks (remember those), front jacks, jump rope, handweights, kettlebells and so many other creative body exercises. Don't worry, any limitations you have, we will work to make you better! SO never give up! Using resistance bands, body weight, and dumbbells, we will go through exercises, that target different muscle groups. Walking and Running exercises, jumping lunges, followed by …
Get an alert email when new Meetup Groups like this start near you.
You'll get advice, help finding members, and tools to make running a Meetup Group easier.


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I've been coming here off and on since the 90's and the food is always awesome here. The flavor's, the perfect buns, and the fresh ingredients keep me coming back. Sure, you may have to wait about 10 to 20 minutes on some days, but it is indeed worth it. You can sit outside while you eat and enjoy an awesome view of the mountains!
AWESOME!! Best dogs in Colorado...always fresh & worth the wait! :)
Burger and fries here are great! its a very small joint, seating is limited and snug inside, and outside is nice when the weather is good. Some friendly folks working there.
Mmmm. Get the Boston Shake. It's a sundae with a shake on top of it. About a million calories, but worth it!
Love this old-timey ice cream place... drive up or walk up -- sit outside so your chocolate dipped cone drips on the sidewalk, not in your car. Try a thick butterscotch malt or shake... they way they were meant to be made. This place is fresh out of 1960 and just as good. Reasonable prices and no-nonsense staff. And, hey, summer 'tis the season!


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A sleek adaptation of the traditional suede moccasin, with the comfort of an alpargata and a streamlined silhouette for lightness and versatility.Details
- Suede upper and lining
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Your shoes will fit perfectly... if not, we make Returns & Exchanges easy. You see, we want you to be happy. More...


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What Do Consumers Really Want? Simplicity
You're probably familiar with the purchase funnel, invented in 1898 by the colorfully named St. Elmo Lewis: he proposed that consumers go from awareness to interest to desire to action, gradually reducing the number of options or brands they consider along the way. This has been adopted, with some changes, as the standard across industries.
But the funnel model is fading. Decades ago, consumers may have methodically winnowed their choices as the funnel describes. But today's consumers, barraged by information, are adapting their shopping habits to cope with the noise — and that has profound implications for marketers.
A survey of 7,000 consumers worldwide found the funnel is no longer the most common purchase path. In fact, only one third of consumers now use the funnel approach when they shop. Why the decline? The biggest reason, our research shows, is cognitive overload. Consumers are overwhelmed by the volume of choice and information they're exposed to, and marketers' relentless efforts to "engage" with them.
Their response to this overload has been two-fold: About 30 percent of consumers now anxiously embark on an open-ended purchase path, adding and dropping brands, caught in a loop and compelled to continue researching alternatives. Meanwhile, another 30 percent abandon the considered search altogether and simply zero in on a single brand.
We call this latter path the "tunnel." In the survey, the majority of tunnel purchasers were buying the product or service for the first time, so this wasn't an expression of loyalty to a particular brand; rather it was a response to overload, a way to simplify what's become a frustratingly complicated process. Either way, these 60 percent of consumers are responding to the bombardment in ways that can lead to poorly considered decisions — or no decision at all.
At first blush, the tunnel approach may seem like an efficient strategy that benefits consumers.
And it may on occasion. But there's an important downside: Have you seen the "I want an iPhone 4" video (warning, strong language)? In the animation, a customer insists she wants an iPhone even as the store clerk repeatedly tells her about better alternatives. An electronics store employee made the video to mock Apple fans' single-minded pursuit of iPhones with no regard for the superior features and benefits of competing products. But that's precisely the reaction consumers are having to cognitive overload in all purchase categories: self-imposed simplification of the decision process.
Brands suffer as well because tunnel purchase means tunnel vision. What do you do if your product is not the iPhone 4? Well, the fact that these changing purchase behaviors are a reaction to cognitive overload suggests a smart response. Because marketers have some control over the customer's purchase experience, they can appeal to consumers by, simply, making it simple for them. In fact, we found that the single biggest driver of "stickiness" — customers' likelihood of following through on a purchase, buying the product again, and recommending it — was, by far, "decision simplicity," the ease with which consumers can gather trustworthy information about a product and confidently and efficiently navigate their purchase options.
The bottom line: These days making a purchase decision easy is what makes customers choose your brand.


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You are browsing the Subject Heading Youth/Student Support Groups which contains 4 record(s)
- Alternative Education Programs Santa Cruz County Office of Education
Our programs are student-centered and adapt to meet individual needs. Staff works collaboratively to facilitate learning and change. Dedicated teachers assist students to achieve social, interpersonal... [Full Record] [Add to Personal List]
- Live Oak Family Resource Center
Closed Mondays Open Tuesday through Friday, 9am-12pm & 1-4pm Open the second Saturday of each month, 9am-11am Information and links to community services on a drop-in basis, Second Harvest fo... [Full Record] [Add to Personal List]
- Watsonville Bike Shack
Located behind Ramos Furniture Store, the Watsonville Bike Shack, established in 2006, works to promote sustainable and affordable modes of transportation, to decrease our dependence on fossil fuels, ... [Full Record] [Add to Personal List]
- Youth Serve
Youth Serve, a program of the Volunteer Center of Santa Cruz County, is a program that works with youth 11-18 finding them community service opportunities all around he county. We engage youth on a we... [Full Record] [Add to Personal List]


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Coupons can not be applied to all brands, in some cases our agreements with manufacturers do not allow the use of Cymax coupons. If you have tried to apply a coupon to your cart, it could be that the manufacturer has chosen to restrict retailers from offering coupons for their products.
In other cases, the coupon you are trying to apply may have a price or category restriction, or both. Coupons from cymax.com have an expiry and many can only be used on certain products or categories. For more information about coupons, please call us toll free 866-740-9830, and talk to an expert.
Solid Marker writes on smooth, rough, oily and wet surfaces. Ideal for asphalt, concrete, masonry, windshields, glass and plexiglass, lumber, cardboard, PVC pipe, plastic tubing, steel plates, beams, sheet metal, shrinkwrap and plastic sheeting. Permanent, nontoxic ink is fade-resistant and waterproof. Marks on almost any surface in any weather condition. Performs in a broad range of temperatures whether hot or cold. Marker even marks under water and through running water like rain running down the side of a building. Marker is a solidified stick of paint in a plastic barrel with easy-to-use twist-up mechanism to advance the paint material.
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John from http://www.okraw.com/ shares with you the 3 best ways to make the raw foods diet more afforable. In this video, John shares with you what he purcha...
Hey John really dig the video's and wanted to tell you that before I EVER visited this site or went vegan (just transitioned from veg. to vegan and incorporate a TON more raw food) I watched your videos. Growing your own greens and your other channel were HUGE influences for me and I appreciate whatcha do man, keep up the great work.
P.S. I would be embarrassed to admit how long I spent watching your juicer videos haha.
The produce shown in this video was for one person for about 2 weeks.
Also, you can freeze avocado flesh so you don't have to waist them. Great for smoothies!
Hi John,
Great video. I recently found a wholesaler near my home and am so excited. I've only stocked up on bananas and dates so far (just starting out). How long will this food haul last you?
Hey John - Thanks man - I got inspired and found out about, and went down to, the produce wholesale district here in Detroit ( Eastern Market ). I scored a lot of the same stuff - except not maybe as good a quality as you found. I need to find the specific place here that specializes in organics or at least the highest quality - there has to be somewhere around here - it is a metro area of about 5 million people plus.
I almost got ran over by a fork lift a couple of times too because the dudes that work in those places basically don't stop for pedestrian shoppers. Also, ducking in and out of cold storage rooms was a trip.
Anyway, I got a small trash bag full of Basil for 10 bucks ( I'm gonna dehydrate most of it ) - cases of good lookin' on-the-vine toms - and a case of the English cukes like you found - so I've made literally 4 liters of gazpacho soup in my Vitamix since I got home ! lol ! Thanks !
How many people is this for over how many days?
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Home > Middle School > Middle School Community
dedee44 May 28, 2008
My grandson lives with us and I was shocked when I started looking at the school menu's for our kids! It's terrible...no wonder there are so many overweight children...look what the schools are feeding them!
My grandson's school menu consists of Pizza, Hamburgers, Hot dogs, Peanut butter and jelly sandwiches, chips, AND this is all basically pre-made stuff...or ordered in!
I know my generation things were different but sometimes that is a better way. Why when I went to school we had hot lunches that were actually cooked from scratch at school. They served us things like roast beef and potatoes and carrots, fried chicken and baked french fries, or turkey and dressing with all the trimmings, baked ham and baked beans, speghetti and garlic bread, ....the same sort of things normal people ate and cooked then. When we ate lunch we were full...we didn't have to run to the pantry or fridge as soon as we got home from school for snack, because we were so famished! Our lunch did us until supper time.
When and why did the school systems decide that good healthy meals were no longer the way to go?
debrasuefitzge October 13, 2008
superstarsara December 28, 2008
cwaters13 January 7, 2009
boysboys January 10, 2009


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Kathleen A. Beadle, 53, of 1192 East Stephensville Road, Morgan City, was arrested Thursday at 3:16 p.m. on warrants charging her with issuing worthless checks. She turned herself in and was released on a summons.
A juvenile male, age 14, of Glencoe, was arrested Thursday at 4:21 p.m. on a charge of simple battery. He was released to guardians pending juvenile court.
Scott J. Marshall, 20, of 121 Bayou View Drive, Franklin, was arrested Thursday at 5:07 p.m. on a warrant charging him with failure to appear on a charge of improper lane use. He was released on $299 bond.
Multi-jurisdictional Drug Task Force members reported the arrest of Bryson Bias, 21, of 430 Idaho St., Morgan City, and Stephen Bias, 47, of 302 Third St., Morgan City, Thursday at 9:48 a.m. Bryson Bias was charged with possession of cocaine with intent to distribute, possession of marijuana, possession of drug paraphernalia and possession of synthetic marijuana. Stephen Bias was charged with possession of narcotics. No bonds were set.
Mamoom Khahil, 41, of Houma, and Nasir Tamini, 45, of Houma, were arrested Thursday at 3:38 p.m. on charges of possession of synthetic marijuana with intent to distribute, possession of drug paraphernalia and transactions involving drug proceeds. Agents reportedly seized $20,000 in street value of synthetic marijuana and $15,972 in cash. Khahlil was released on $15,000 bond and Tamini on $7,500 bond.
Franklin Police Chief Sabria McGuire reported the arrest of Terrance Matthew Clark Sr., 42, of Second Street, Franklin, Thursday at 10:35 a.m. on a warrant charging him with failure to return a leased movable. He was released on $1,000 bond.
Dirk G. Louviere, 48, of Fletcher Street, Franklin, was arrested Thursday at 3:53 p.m. on a warrant charging him with failure to appear on a charge of driving under suspension. He was held on $750 bond.


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If it's true that April showers do indeed bring May flowers, then picking up a raincoat might not be such a bad idea right now. Lucky for you, there are still tons of cool and stylish options available, so you're guaranteed to find a coat that suits your personality! Whether you opt for a sleek patent leather version or one with a pretty floral print, the key to staying dry and fashionably on-point this spring is a noteworthy raincoat, so be sure to snag one of our picks today!
Emley Hooded Coated Cotton-blend Poncho ($175)
Cloudburst Jacket ($158) in Market Green
Abstract Floral Parka ($75.20) in Multi
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