BusinessProfileMar2010

A MONTHLY PUBLICATION OF THE LEWISTON TRIBUNE яБо MARCH 15, 2010

An Interview with

Brian McCormack

Owner of McCormack Landscape Architecture ~ PAGE 8

small talk

CALENDAR  March 16 — Lewis-Clark Association of Financial Advisors, noon, Elk’s Temple, Al Reagan, (208) 743-5441.  March 17 — Orofino Chamber of Commerce, noon, Ponderosa, (208) 476-4335.  March 18 — Port of Whitman County, 10 a.m., (509) 3973791.  March 18 — Lewiston Chamber of Commerce Business After Hours, 5-7 p.m.  April 2 — Lewiston Chamber of Commerce general membership, 7 a.m., Red Lion, (208) 743-3531.  April 7 — Grangeville Chamber of Commerce, 1:30 p.m., Oscar’s, (208) 983-0460.  April 7 — Orofino Chamber of Commerce, noon, Ponderosa, (208) 476-4335.  April 7 — Kamiah Chamber of Commerce, 7 p.m., chamber building, (208) 935-2290.  April 8 — Cottonwood Chamber of Commerce, 8 a.m., Coffee Mill Creations, (208) 962-3231.  April 8 — Port of Clarkston, 1 p.m., (509) 758-5272.  April 8 — Port of Whitman County, 10 a.m., (509) 3973791.  April 13 — Port of Lewiston, 1:30 p.m., (208) 743-5531.  April 13 — Pullman Chamber of Commerce, noon, location TBA, (509) 334-3565.  April 13 — Grangeville GEM Team, 7 a.m., Oscar’s, (208) 983-0460.  April 14 — Clarkston Chamber of Commerce general membership, noon, Quality Inn, (509) 758-7712.  April 14 — American Business Women’s Association, 6 p.m., Rowdy’s Steakhouse, Carol Pretz, (208) 750-7251.

2

Business owners can avoid common tax time pitfalls NEW YORK — Small business owners who compile their own income tax returns can find themselves falling into some common quicksand pits. The mistakes can be costly if they raise a company’s tax bill unnecessarily or subject it to penalties and interest in the future.

Some of the problems are mechanical in nature, such as not filling out the right forms. Others are more strategic, including not considering how the deductions you take on your 2009 return might affect your taxes in future years.

Other mistakes are the result of owners not being well informed about the tax laws and the requirements they can impose, for example, on an owner’s salary or the way employees are classified.

A look at some of the common problems business owners encounter at tax time:

Records, Records, Records Accountants say many owners’ mistakes begin long before they start filling out tax forms because they keep poor records.

Joseph Maloney, a certified public accountant with Maloney Reed Scarpitti & Co. LLP in Erie, Pa., said that leads many owners to have a hard time determining, for example, how much of their vehicle expenses they can deduct. Without mileage logs or diaries, they don’t know how much a car

commentary

Joyce Rosenberg or truck was used for personal errands or for business purposes. He said owners who don’t keep separate checking and credit card accounts for personal and business expenses can also run into problems.

File All The Right Forms — And Fill Them Out Properly Another common mistake occurs when owners don’t file the forms needed for some specific deductions.

One is related to the deduction for a home office.

Many owners using Schedule C, Profit or Loss from Business, or one of the 1120 forms for corporations, don’t realize that they have to also complete Form 8829, Expenses for Business Use of Your Home, to deduct business-related home expenses. Instead, they’ll use the lines for items like “repairs and maintenance” or “other deductions” for deductible home expenses.

Similarly, owners claiming the Section 179 de-

Business Profile

duction for equipment purchases may lump those expenditures together under a Schedule C line like “supplies,” Maloney said. The deduction allows owners to deduct up front rather than depreciate over years the cost of many kinds of equipment. To claim it, owners need to complete Form 4562, Depreciation and Amortization.

Maloney said owners often make a mistake when they enter the amount they paid for their own health insurance. That goes on the front page of Form 1040.

Employees’ health insurance is listed on Schedule C. These are problems owners don’t have if they use tax prep software. The programs will remind users that additional forms need to be completed. And they’ll insert data in the right places.

Independent Contractor Or Employee?

Many small businesses that laid off employees have taken on freelancers when they need extra help.

That means the company doesn’t have to pay employment taxes, including Social Security and Medicare. But it also means companies need to be completing 1099 forms and submitting copies to the government and the freelancers.

Owners also need to be sure that they’ve been treat-

 See ROSENBERG, Page 5 MONDAY, MARCH 15, 2010

March 2010

 VOLUME 11, ISSUE 3 Business Profile is compiled

by Target Publications of The Lewiston Tribune. Business Profile is inserted in The Lewiston Tribune the third Monday of every month.

 Editors ROBERT JOHNSON bjohnson@lmtribune.com 848-2243 MARY TATKO mtatko@lmtribune.com 848-2244

 Advertising Contact your Lewiston Tribune sales representative or call (208) 848-2292 for advertising information

Organic design

McCormack Landscape Architecture keeps tribal elements in tribal projects  PAGE 8

 Your comments Please write to us at: Business Profile Target Publications Lewiston Tribune 505 Capital St. Lewiston ID 83501 or e-mail us at: businessprofile@lmtribune.com

 On the cover Brian McCormack By STEVE HANKS of the Lewiston Tribune

 Our favorite quote “Patience is very important for me because my projects take so long to get built. There is no instant gratification.”

— Brian McCormack (story Page 8)

MONDAY, MARCH 15, 2010

 Regular departments

2 SMALL TALK: Beware the tax time pitfalls 4 BUSINESS ON THE GO: Who’s doing what 5 WORKPLACE WELLNESS: It’s worth more than dollars and cents 7 BETTER BUSINESS BUREAU: Plan now to repair data breach damage 13 BUSINESS ANSWERS: Two sets of books isn’t necessarily bad 13 ASK IDAHO LABOR: Where to find information on fringe benefits 15 RECORDS: February by the numbers 16 THE JOB COACH: Help yourself get that job BUSINESS PROFILE

3

business on the go Ohman recertifies as physical therapy specialist Larry Ohman, owner of Institute of Physical Therapy in Lewiston, has been recertified by the American Board of Physical Therapy Specialties.

This continues his certification as an orthopaedic physical therapist, which he has been for the last 10 years.

The recertification, which is

good for another 10 years, is based on his continuing education and accomplishments in the field.

Ohman recently became a certified golf fitness instructor and is qualified to screen golfers for limitations in mobility and stability that could lead to an inefficient golf swing.

Century 21 team brings home awards

Ronda Laybourn

New opthalmologist joins Eye Care Specialists Dr. Chad Bouterse has joined Dr. Mark Eggleston at Eye Care Specialists of Clarkston as an opthalmologist.

Bouterse has extensive training in refractive eye surgeries. He received his bachelor’s degree in biomedical science and chemical medicine from St. Cloud

State University in St. Cloud, Minn. He received his doctor of osteopathic medicine from the Michigan State University College of Osteopathic Medicine. Most recently, he was a Corneal Fellow at the Cornea Associates of New Jersey.

Bouterse is originally from Wisconsin.

Loris Proffit

Rolly Phillips

At the Annual Century 21 annual awards night in Coeur d’Alene recently, the Lewiston office of Century 21 Beutler & Associates was among the top producers.

Receiving the Top Producing Agent in the Lewiston office was Ronda Laybourn. Laybourn was also awarded with Centurion status.

Nationally, only a few agents reach that status.

Other top producers

from the Lewiston office included Loris Proffit, at No. 2, Rolly Phillips at No. 3, Ken Miller at No. 4 and Shelley Ken Miller Rudolph at No. 5.

Profitt also received a Masters Emerald award, and Phillips received a Masters Ruby award.

Marilyn Shelley Flatt reRudolph ceived the 2009 Office Team Player award The Lewiston office as a whole was awarded a Gold Medallion and was ranked No. 8 in the Northwest region, which is comprised of more than 50 offices in Idaho, Alaska, Washington and Oregon.

Havens finishes leadership program Keith Havens, past president of the Lewiston Chamber of Commerce, has graduated from the Institute for Organizational Management, a four-year leadership training program at the University of Arizona in Tucson.

The U.S. Chamber of Commerce’s Institute is a fouryear program consisting of one-week sessions conducted at five sites each year.

Graduates of the institute receive the IOM designation, which signifies completion of 96 hours of course instruction in association, chamber and non-profit management.

The U.S. Chamber of Commerce is the world’s largest business federation, representing more than 3 million businesses and organizations.

 Business on the Go Continues on Page 6

4

Business Profile

MONDAY, MARCH 15, 2010

WORKPLACE WELLNESS

Workplace wellness means more than money As the economic downturn continues, businesses looking to tighten their belts another notch may consider paring down or eliminating their workplace wellness program.

Before you put your company’s workplace wellness program on the chopping block, take a second look to make sure you’re measuring its return on investment correctly.

Understandably, there’s a tendency to gauge worksite wellness programs by how well they reduce, or at least moderate, medical spending

and — by extension — health insurance costs. But where

worksite wellness really pays off is with increased productivity. The business case for wellness is that effective programs reduce losses from absenteeism and presenteeism to a greater extent than they lower medical claims.

Presenteeism is was coined in the 1990s and is defined as someone who comes to work even though he’s too sick to be productive.

Lost productivity accounts for 70 percent of health-related cost, far more than medical bills, according to a study published in the Journal of

Occupational and Environmental Medicine. This study analyzed more than 1 million claims for 50,000 employees and found that: ď Ź For every $1 lost to medical or pharmacy spending, an additional $2.30 is lost to absenteeism/presenteeism. ď Ź Health-related presenteeism has a larger impact on lost productivity than absenteeism, with executives and managers representing high loss. ď Ź The five conditions driv-

ROSENBERG

Web site at www.irs.gov/ businesses/small/.

Not So Fast

ing these freelancers like independent contractors and not employees. If an owner controls aspects of the job, including where the work is done and the hours that are put in, the IRS is likely to consider the worker to be an employee rather than an independent contractor. If the employer hasn’t been paying employment taxes, he or she faces penalties.

Alan Weiner, a certified public accountant with Holtz Rubenstein Reminick in Melville, N.Y., gives this example of an employee and an independent contractor: “A plumbing supply house has a delivery man working, gives him a truck, tells him what time to come in, gives him a lunch hour ... versus someone with a delivery business and who works for several people.�

The IRS has information about the differences between employees and independent contractors on its

Weiner said a common mistake owners make, and that the IRS is on the lookout for, happens when a company has what’s known as S corporation tax status.

Under an S corporation, the income passes directly to shareholders who are taxed on that money. The business does not pay its own income taxes, as is the case with C corporations, the status held by major corporations.

The problems that arise with S corporations happen when owners who are also employees take too small a salary and receive the bulk of the money as a shareholder distribution. Because it’s a distribution, and not a salary, they don’t have to pay employment taxes. That’s a violation of the tax code. “The S corporation owner or owners have to pay themselves, in IRS language, a reasonable salary,� Weiner said. And pay the taxes on that money.

think about whether the tax rate is going to be higher in 2010 and beyond than it was in 2009,� said Bob Steere, an analyst with Business Owner’s Toolkit, a division of Wolters Kluwer. “It might be beneficial to have more of those deductions and expenses when they’re potentially going to be at a higher tax rate.� “You really want to think through how all of things are going to impact (your taxes) before you make the final decision,� he said.

COMMENTARY

Justin Jones

From page 2 S Corporations

MONDAY, MARCH 15, 2010

Completing tax forms isn’t just a matter of plugging numbers into little boxes or lines. Owners need to be making decisions along the way. And thinking ahead. If you don’t you could be costing yourself money, and not just for 2009 For example, while it might be tempting to use a full Section 179 deduction, it might make more sense to depreciate the cost of the equipment over time. That’s especially the case if you think business will be picking up this year.

For example, “you have to

BUSINESS PROFILE

 SEE JONES, PAGE 6

ď ˇ Rosenberg covers small business issues for the Associated Press.

Call for prices & availability

Snake River Quilt and Design Co.

Debby Hupp (509)758-3794 261286CO-10

quiltshoppe@clearwire.net

5

ClearView Eye Clinic wins industry award ClearView Eye Clinic of Moscow has been named a Gold Practice by Sightpath Medical, a leading provider of surgical services and equipment for cataracts, glaucoma and refractive procedures.

Sightpath recognized ClearView Eye Clinic as a leading Lasik practice based on its surgical excellence and

patient care. To receive the designation, the practice has displayed a commitment to providing superior medical care and keeping current of new technology and developments in Lasik.

ClearView Eye Clinic has founded in 2001 by Dr. David Leach. It recently opened an office in Lewiston.

business on the go

Kristin Gibson earns CRS designation Lewiston Realtor Kristin Gibson has earned the requirements for the Certified Residential Specialist designation through the Council of Residential Specialists, the largest non-profit organization affiliated with the National Association of Realtors.

Realtors who have the CRS designation have completed

JONES

From page 5

ing the most productivity and medical claims loss are depression, anxiety, neck/back pain, arthritis and obesity.

These results challenge conventional thinking about worksite wellness, compel us to reconsider how we measure its success and reevaluate what constitutes an effective wellness program.

My own employer, Regence, started a holistic wellness program in 2005, and as of as of 2007, we were already seeing some good indicators, such as fewer unplanned absences. We decided to investigate further, and through our research we found that among the 5,300 riskmatched employees tracked from 2004-2007, there was: l 28 percent lower likelihood of disability among participants, and lower disability claims. l 20 percent lower likelihood 6

advanced courses and have demonstrated expertise in residential real estate.

Fewer than 4 percent of all licensed Realtors have the CRS designation Gibson also holds Accredited Buyers Representative and Graduate Realtor Institute designations. of unplanned absence hours l $66 average lower medical claims for participants in a particular subset of activities.

Overall, our wellness return on investment from 2004-2007 was $1.59 for every dollar spent, even after applying the most rigorous program costs of any published research so far.

Many small businesses, however, might not have the time or resources to devote to in-depth wellness research. If that’s the case, I recommend you still take a few simple steps to make the business case for your wellness program, whether it is sending out an employee wellness survey or just making an effort to track absentee rates. Wellness is not a luxury, nor is it just a personal issue — it’s a personnel issue. Workforce health is a requirement for efficient operation.  Jones is the Wellness Program Coordinator for Regence BlueShield of Idaho. He can be reached at justin.jones@ regence.com.

Best Western Lodge at River’s Edge

From left: Bonnie McPeak, chairwoman of the board; Tanna R. Zywina, manager; Lori Sutton, head housekeeper; Paul and Lee Ann Pipenger, owners and David Kong, president, pose for a photograph at the Best Western convention in Phoenix.

Orofino’s Best Western wins two awards The Best Western Lodge at River’s Edge in Orofino won two Best of the Best awards at the Best Western convention in Phoenix.

The Orofino hotel won Best of the Best in Customer Care and Best of the Best in Quality.

The customer care award goes to hotels that demonstrate exceptional levels of service and care. The quality award goes to hotels that

receive two consecutive top quality assurance scores within a 12-month period.

The Best Western Lodge at River’s Edge is one of only 24 out of more than 2,400 hotels in North America to receive both designations.

At the 2008 convention, the Orofino hotel was the only one to win all three categories of the Best of the Best award (The award for Design can only be won once.)

Best Western Housekeeper gets Heroic award Lori Sutton, head of housekeeping at The Best Western Lodge at River’s Edge in Orofino, was named Heroic Housekeeper of 2009 at the Best Western franchise convention in Phoenix, where she competed against housekeepers from the 2,400 hotels in the Best Western family.

Sutton was hired as a

Business Profile

housekeeper in August 2005 and became head housekeeper by December of that year.

She is responsible for hiring, organizing and instructing her staff of as many as 15.

She is also responsible for oversight of the maintenance staff and ordering and managing housekeeping inventory.

MONDAY, MARCH 15, 2010

BETTER BUSINESS BUREAU

Reduce data breach damage by making a plan SPOKANE — Jan. 25, 2005: Thieves break into a Science Applications International Corps. in San Diego and steal computers containing names, Social Security numbers, addresses, phone numbers and records of the financial transactions of past and current employees.

Feb. 15, 2005: Bogus accounts are established at Choicepoint in Alpharetta, Ga., by identity thieves. The initial number of affected records is estimated at 145,000 but is later revised to 163,000.

Feb. 25, 2005: Bank of America, in Charlotte, N.C., loses a backup tape.

And the criminal activity and accidental data loss continue. Data breaches can occur because of a stolen laptop, a hacking attack, or even a company accidentally posting private patient information on the Internet.

While the volume of data breaches declined in 2009, those occurring at businesses — as opposed to the government or the non-profit sectors — are on the rise.

The Better Business Bureau recommends small business owners take steps to protect their data and also develop a plan of action in order to react quickly and reduce the damage if a data breach does occur.

In 2009, there were more than 498 reported data breaches, according to the Identity Theft Resource Center. While this is an improvement from the 657 breaches in 2008, unfortunately, the share of data breaches occurring in the business sector, specifically, increased to 41 percent.

“Even when a company takes all necessary precauMONDAY, MARCH 15, 2010

through a quicker and relatively inexpensive method (e.g., e-mail or a publication) instead of a more expensive method (e.g., U.S. mail).

However, there are state-specific laws on the notification delivery method, so consult with an attorney before sending out any notices.

COMMENTARY

Holly Doering

Train Your Employees To Identify Breaches

tions, a data breach can occur as the result of a malicious attack or employee error,” said Alison Southwick, BBB spokesperson. “The key to limiting the damage — and retaining customer trust — is to develop an action plan in case a data breach does strike your business.”

Resolving a data breach can be costly to a business, not only because of the time and energy spent resolving the issue, but also because of the number of customers whose trust in the business can be lost in the wake of the breach. According to a study recently released by PGP Corporation and the Ponemon Institute, data breach incidents cost U.S. companies $204 per compromised customer record.

The BBB recommends small business owners take the following steps to prepare and reduce the damage in the event of a data breach:

Employees need to know how to spot a potential breach and how to report this type of event. More information on the red flags of a data breach is available in Chapter 7 of the BBB’s new publication for small business owners, “Data Security – Made Simpler.”

Immediately Gather The Facts Of An Alleged Breach How and when did this occur? Was it an internal error or the result of a malicious attack? Determining the source of the breach quickly enables you to take immediate steps to reduce any further damage.

Notify Financial Institutions

If financial information, such as payment card numbers, is compromised, contact the bank or company that manages your payment card processing.

Seek Outside Counsel Seek attorney assistance or guidance from a risk consulting company as soon as you become aware of an incident that might constitute a data security breach. Your attorney can help you identify which laws might be involved and whether you need to alert consumers or the government of the incident.

Notify Affected Customers Notify them in the manner you said you would in your Data Security Policy. Explain what occurred, when it occurred and the specific steps you are taking to address the event.

Small business owners can get additional free advice and

 SEE DOERING, PAGE 13

Create A Data Breach Notification Policy This policy tells customers how your business will notify them if a data breach occurs.

Consider informing customers that you will notify them BUSINESS PROFILE

7

cover story

Tribune/Steve Hanks

Brian McCormack, owner of McCormack Landscape Architecture, displays some of his completed works and designs.

Working in two worlds As a landscape architect, Brian McCormack incorporates and protects tribal heritage 8

By Mary Tatko

Of Target Publications

SPALDING — Brian McCormack has made a career of balancing two worlds.

The son of a Nez Perce father from the Wallowa band and a mother of Danish, Scot-

tish and Irish descent, McCormack appreciates the value of tradition, no matter its origins.

In his work as a landscape architect specializing in projects for Native American tribes, he constantly makes decisions about how to com-

Business Profile

bine elements from a tribe’s heritage with contemporary components.

The name of his business, McCormack Landscape Architecture, represents such a choice.

 See WORLDS, Page 9 MONDAY, MARCH 15, 2010

cover story

Photo courtesy Brian McCormack

The Nixyáawii (pronounced nikh-yaw-way) Governance Center in Pendleton, Ore., features native plants planted in seven small islands. Seven is an important number in many tribal cultures.

WORLDS

frequently, but McCormack did most of his growing up in San Diego, where he lived for 13 years.

The summer before his From page 8 senior year of high school, though, his mom an“I was trying to give my nounced they’d be moving to firm a Nez Perce name, but Clarkston. they were all too long,” McMcCormack and his three Cormack said. younger brothers had visited The compromise is his online presence, www.weetes. the area before, coming up com. Weetes, pronounced every couple years to spend “wat-us,” means “earth,” a summer working on their “land” or “world” in the Nez grandparents’ farms. “For us, it was really boring,” he said.

Perce language.

Despite his hesitation about Another element of Nez Perce culture is reflected in the move, he graduated from his firm’s logo. Tribal mem- Clarkston High School, then ber and consulting firm studied for three semesters at founder Jo Ann Kauffman Lewis-Clark State College behelped craft the image, a sim- fore enrolling at Washington ple design that resembles a State University as an engicross or sword. In fact, it is a neering major pursuing mitraditional Nez Perce digging nors in history and music.

He soon found he was as tool, not unlike a hand spade.

After all, he said, “people intrigued by the interpretive say landscape architects are work involved in developing museums and cultural centers like glorified gardeners.” as by the design of the buildings themselves, a realization that led him to a new major: The Journey landscape architecture. And McCormack’s father was in though he continued to study the Navy, so the family moved history and music, he “ran MONDAY, MARCH 15, 2010

Brian McCormack Occupation: landscape architect Age: 49 Residence: Nez Perce County Education: Clarkston High School, 1979; Washington State University, 1985 Civic: includes Nez Perce National Historic Trail education and outreach, volunteer; Nez Perce St. Louis Warriors committee past secretary, project manager; Nez Perce Trail Foundation, past secretary; Lewis & Clark Bicentennial celebration planning, event speaker; Nimiipuutimt (Nez Perce language) education and preservation; assisting Ku-Au-Mah, WSU’s Native American alumni group, with campus projects out of time” before completing enough credits to earn minors in those subjects.

His first taste of designing for a tribe came with his senior thesis, which centered on the Nez Perce National Historic Park’s Spalding Visitor Center, (where he returned for this interview). It was a project for which he had to get permission from his professor since it involved more interpretive work than was typical in a landscape archi-

Business Profile

tecture thesis.

After graduating from WSU, though, he moved back to San Diego where he worked for one of the largest landscape architecture firms in the world.

“I got a lot of experience, fast,” he said.

His projects included resorts, hotels and the upscale planned communities that were springing up as South-

 See WORLDS, Page 12 9

“Sightings on the Web” CAMERAS-PHOTOGRAPHY

APPLIANCES

Howard Hughes Appliance www.hhughes.com

ASSISTED LIVING & DEMENTIA CARE

Guardian Angel Homes

www.guardianangelhomes.com

ATV-MOTORCYCLES Guy's Outdoor Equipment www.guysoutdoor.com

AUTO DEALERS

Ambassador Auto www.ambassadorauto.com Chipman Taylor Chevy Olds www.chipmantaylor.com Herres Chevrolet www.herreschevy.com James Toyota www.jamestoyota.com Paradise Ford Mercury www.paradisefordmercury.com Vern Eide Motorcars www.verneide.com

BEAUTY SCHOOLS-SALON

FENCING

Wasem's Drug www.wasems.com

Lucky Acres L.L.C. www.luckyacres.net

CAMPERS-RV

FINANCIAL INSTITUTIONS

Krueger's RV www.Kruegers-rvs.com Travelland R.V. & Canopy www.travelland-rv.com

CERTIFIED PUBLIC ACCOUNTANT

Su Brown & Associates, PLLC www.subrown.com

CHAMBER OF COMMERCE

Banner Bank

www.banrbank.com

FLOORING

Floor Coverings™ International lewiston.floorcoveringsinternational.com

FUNERAL HOMES

Mt. View Funeral Home

www.MtViewFuneralHome.com Merchant Funeral Home

Lewiston, ID Chamber of Commerce www.lewistonchamber.org

www.MerchantFuneralHome.com

CHURCHES

Sylvan Furniture

Abundant Life Church www.abundantlc.org Orchards Community Church www.lewistonocc.org Warner Avenue Alliance Church www.warneralliance.com

CREDIT UNIONS

FURNITURE

www.sylvanfurniture.net

GRAIN DEALERS Almota Elevator

http://users.colfax.com/almota

HARDWARE

Erb Hardware

Potlatch No. 1 Federal Credit Union www.p1fcu.org

www.aceretailer.com/erbslewiston

DENTISTS

St. Joseph Regional Medical Center

John J. Johnson D.D.S., P.C.

INTERNET SERVICES

Dentistry "4" Children, LLP www.wigginsd4c.com

HOSPITALS

www.SJRMC.org

Headmasters School of Hair Design www.headmastersschoolhairdesign.com

Making Valley Smiles Brighter for the Past TenYears

BOOKS ...and BOOKS, too!

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www.cableone.net

Palouse Oral & Maxillofacial Surgery

First Step Internet

James E. Pierce, D.D.S. www.LewistonDentist.com

LIBRARY FOUNDATION

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BUSINESS SERVICES Valley Vision, Inc.

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www.palouseoralsurgery.com

Cable One.net

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Lewiston Library

255918AR-10

10

Business Profile

MONDAY, MARCH 15, 2010

Website Directory of Area Businesses and Organizations NEWSPAPERS

Lewiston Tribune

www.lmtribune.com Moscow Pullman Daily News

www.dnews.com

PORTS

Port of Clarkston

RECREATION CENTER

Orchard Lanes www.orchardlanesbowling.com

RECYCLING

Lewis-Clark Recyclers, Inc. www.LCRI.net

www.portofclarkston.com

REHABILITATION SERVICES

www.portoflewiston.com

www.oui.org

Port of Lewiston

Opportunities Unlimited

PUBLIC LIBRARIES

RVS

TELEVISION STATIONS KLEW News

www.klewtv.com

TRAVEL-OREGON

Ocean Terrace Condominiums Lincoln City, OR

www.oceanterrace.com

USED AUTOS

www.cityoflewiston.org/library

Lewiston RV Center

www.lewistonrvcenter.com

Clarkston Auto Sales, Inc. www.clarkstonautosales.com

REAL ESTATE-SERVICES

SEWING MACHINES/SERGERS

WEB DEVELOPMENT

Alliance Title & Escrow Corp.

www.sewline.com

www.fsr.com

Lewiston City Library

www.alliancetitle.com Assist-2-Sell

www.lewistonclarkstonhomes.com Cindy Perttu

www.CindyPerttu.com Coldwell Banker Tomlinson Associates

www.cbtvalley.com

Nelson’s Sewline

SPAS

YB Tubless - 216 Thain

www.ybtubless.com TAX SERVICES

TaxMaster Income Tax

First Step Internet

WINDOWS

Windows, Doors & More www.wdmsstore.com

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Joyce Keefer

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www.HigginsTeam.com Kathy Parsells

www.KparSELLS.com Realty Executives

www.RE-TP.com Marilyn Wilson

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www.parkviewrealestate.com Re/Max River Cities

www.HomesAtRiverCities.com Rock-n-Roll Realty

www.Rock-n-RollRealty.com Price Right Real Estate

www.PriceRightRealEstate.com Results Realty

www.ResultsRealty.net Windermere

www.WindermereAllstar.com MONDAY, MARCH 15, 2010

Call 208-848-2246 For Advertising Information 255919AR-10

Business Profile

11

cover story

WORLDS

From page 9

“The tribes were starting to do things, but they still weren’t doing landscaping.”

— BRIAN MCCORMACK

ern California boomed. The designs followed the trends of the day — if a developer wanted Tuscan-style homes, that was the look McCormack worked with. It was lucrative, but not particularly satisfying.

In the early 90s, though, a downturn in the economy hit the firm hard, and McCormack knew his time there was nearing its end. As the “last one standing,” other than the principle, at the firm’s San Diego office, McCormack figured he might as well clean out his desk before leaving for Tahiti where he was working on a Hyatt Regency hotel.

When he returned from Tahiti at Christmas, the San Diego office was closed.

After working for a firm in Portland for a couple years, McCormack resigned, bought a Volkswagen Westfalia van and hit the road.

“I was kind of burned out,” he said.

As he drove through the Southwest, he visited different tribes and noted the development that was starting to take off on the reservations.

He also saw bad master planning, no landscaping and poorly planned parking. He gave out his name.

“The tribes were starting to do things,” he said. “But they still weren’t doing landscaping.”

Eventually, he drove north, 12

Photo courtesy Brian McCormack

This view of the Nixyáawii center shows the 21 pillars of basalt that correspond to the three sets of seven religious songs. The building faces east to greet the dawn. ending up in Bear Paw, Mont., in October, on the eve an important day for his tribe: the anniversary of the Nez Perce surrender to General Howard and Chief Joseph’s famous speech.

McCormack hadn’t arrived at Bear Paw realizing the importance of the place or the date, but he had felt drawn there. He camped there that night, and the next day, as Nez Perce tribal members began arriving, he was drawn into the celebration.

Learning The Language A project for the Umatilla Tribe in 1995 began the current chapter of McCormack’s career. He designed the landscaping for the tribe’s Tamastslikt Cultural Institute, and

has since gone on to design or consult on projects for tribes throughout the West.

“That’s kind of how my whole business started,” he said.

At first, he worked from Portland, but in 1997 he got a call from his dad, Jim McCormack, saying the Nez Perce language was being taught to adults on the Reservation again.

“My dad didn’t speak it to us growing up at all,” McCormack said.

But now his father would be teaching it, and McCormack knew he couldn’t let the opportunity slip by. Few young people knew the language well, and the elders who did were beginning to reach old age.

“We’re running out of time,” he said. “All the tribes are.”

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Learning to speak and write his tribe’s language wasn’t easy, but McCormack embraced the challenge and soon found a way to share his new knowledge through his profession.

Today, he incorporates the language into projects for the Nez Perce Tribe, and when he designs projects for other tribes, he makes a point of using their language in his work.

“That’s one of the things I really strive to do.”

Something as simple as labeling restrooms or street signs in a tribe’s native language goes a long way toward keeping the language visible, he said.

In addition to work he has designed, McCormack has been a tribal liaison or advisor

 See WORLDS, Page 14 MONDAY, MARCH 15, 2010

business answers

Are two sets of books a problem?

Question: My husband started a small business and reported his business income on our 2009 joint tax return.

I noticed he showed a significant loss from his business on our return, yet he told me his business has been very profitable. I almost had a heart attack when he said he is keeping two sets of books!

I have always considered him an honest man. Should I be worried?

Answer: It depends. The concept of “two sets of books,” according to Wikipedia, refers to “the practice of attempting to hide or disguise certain transactions from outsiders by having a set of fraudulent books for official use and another, the real set, for personal records.”

Rather than attempting “to hide or disguise” certain transactions, it is likely your husband is taking advantage of the differences in accounting rules that are required

by Generally Accepted Accounting Principles and the rules the IRS has established

commentary

Karen Andrews for businesses. At the end of each year, your husband (or your CPA) should be making adjustments to his business books for tax purposes ‑ and that’s OK. In fact, if it isn’t being done, it is quite likely his business income is being overstated or his business expenses are being understated, per guidelines the IRS allows.

Businesses are usually motivated to show the highest possible earnings under GAAP and the lowest possible earnings under certain rules allowed by the IRS.

ASK IDAHO DEPARTMENT OF LABOR Question: Is there any information available for Idaho employers about fringe benefits paid in the state of Idaho?

Answer: Yes, the Idaho Department of Labor’s Research and Analysis Bureau just completed the 2009 Fringe Benefit Survey. The survey provides statewide estimates for employers providing fringe benefits to employees as well as estimates based on the size and industrial classification MONDAY, MARCH 15, 2010

of employers. This year’s survey was a follow-up to the 2007 Fringe Benefits Survey and was modeled on surveys used by Washington and Oregon, making results comparable between years and states.

You can find the survey online at http://labor.idaho. gov/publications/Fringe_ben efits_2009.pdf, or you may contact your nearest Idaho Department of Labor office for assistance.

One of the primary accounts where GAAP and the IRS have different rules is depreciation, which is an expense that reduces the income reported, as well as the net book value of your assets.

GAAP rules for depreciation differ significantly from the IRS rules.

For example, let’s say your husband purchased a piece of equipment costing $100,000 with a useful life of five years. Under GAAP, your husband may report depreciation expense and accumulated depreciation of $100,000/5 years, or $20,000 on his financial statements.

Under IRS rules, if he meets the requirements, your husband is allowed to claim the full $100,000 in depreciation expense. This will sig-

DOERING

From page 7

tips on improving data security from your Better Business Bureau at www.bbb. org/data-security/.

The data breach stories shared in this article were harvested from the Privacy

nificantly lower his taxable income, thereby lowering his income tax liability.

Other areas affected by the different rules between GAAP and the IRS may be in your husband’s reportable income, cost of inventory, or cost of goods sold. So, to answer your question and hopefully set your mind at ease, your husband is most likely not doing anything illegal or immoral. He is simply using the tools available to him so he can run a profitable business within the appropriate guidelines, while keeping his reported taxable income as low as possible.  Andrews is an assistant professor in the business division of Lewis-Clark State College on the Lewiston campus.

Rights Clearinghouse website at www.privacyrights. org/ar/ChronDataBreaches. htm.  Doering is a charity review and grants coordinator for the BBB serving Washington, northern Idaho and Montana.

She may be contacted at hdoering@spokane.bbb.org or at (800) 248-2356.

WE’RE MOVING! to 222 Thain Road You’re going to love our new location!

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FOR ALL YOUR PRINTING NEEDS...

13

cover story

WORLDS

From page 12

for several projects, including the Confluence Project, a series of interpretive installments by artist Maya Lin at sites along the Columbia River, including one planned for Chief Timothy Park, west of Clarkston.

In 2008, he met with Lin, best known for designing the Vietnam Veterans Memorial in Washington, D.C., at her offices in New York City and saw models of the Chief Timothy site.

McCormack also has worked with Native American architect Johnpaul Jones, a founding partner of a firm in Seattle renowned for designs that respect native culture. Jones was the lead design consultant for the Smithsonian’s National Museum of the American Indian on the Mall in Washington, D.C. Though opportunities within his specialty of Native American design suggest possibilities like expanding his firm or relocating to a major city, McCormack seems satisfied for now with where his journey has taken him.

“I started this business on my own because I didn’t like the stress at a design office,” he said.

His projects and consulting often take him on the road, sometimes out of the country. As the sole employee at his firm, he can set his own hours and work from wherever he needs to. Currently, a project for Northern Arizona University in Flagstaff has him in Arizona about once a month.

The pace he’s chosen for his firm – he works on three or four large projects a year – allows him the flexibility to consult when he wants and 14

the job coach

McCormack Landscape Architecture Location: www.weetes.com Products/services: culturally appropriate and environmentally sensitive landscape designs, primarily for Native American tribes; consulting Employees: one History: Brian McCormack worked for architecture firms in San Diego and Portland before launching his own company in 1995. An enrolled member of the Nez Perce Tribe, McCormack found his niche designing landscaping, interpretive signs and other elements that marry contemporary and traditional aesthetics in projects for Native American tribes throughout the Western United States. volunteer for his tribe, including promoting the Nez Perce language and working with the Native American alumni association at his alma mater to develop projects for the WSU campus.

Exercise In Patience McCormack grimaces as he explains landscaping often is one of the first elements to be cut from a project when money is tight. Though that occasionally has happened with his projects, working with Indian tribes has been an advantage during tough economic times.

“Fortunately for me, the tribes are somewhat cushioned from this recession,” he said.

In any economy, though, an architect’s work can get stuck in the design phase.

In McCormack’s portfolio, a combination of sketches, computer-generated plans and photographs of completed projects, not every design corresponds with a ribboncutting photo.

Often, designs are requested before funding has been secured, and waiting for the financial pieces to fall into place can be a years-long process.

“Patience is very impor-

tant for me because my projects take so long to get built,” McCormack said. “There is no instant gratification.”

It’s All Connected Though he sets office hours, McCormack might work any time.

Whether he’s sharing his perspective with other architects, artists or historians or practicing his tribe’s native language with school children in Lapwai, much of what he does outside “work” informs the designs he creates for McCormack Landscape Architecture.

And not completing a minor in college didn’t make music any less significant in his life. Music is part of his heritage, too: His grandfather was in an all-Indian jazz band. McCormack studied piano at WSU, and though he hated performing for an audience, he still likes to play.

“It helps me relax,” he said.

On the shelf by his desk, he said, are three books: Webster’s Dictionary, a dictionary of the Nez Perce Language and Sunset’s Western Garden Book.

Add some sheet music, and that would be his life, in a nutshell.

Business Profile

commentary

Darlene Larson

Showing up is just the beginning Some time ago in the Portland area, I was asked to assist a management team hire a restaurant staff for a new business. The process had been set up so everyone applying for any of the available positions would fill out the application form immediately; if the application passed muster, the individual would be sent on for an initial screening interview. The application form is a way to screen out those who have not done their preparation properly: incomplete answers, leaving out names, addresses, phone numbers, e-mail addresses and a complete, relevant job history.

Of 1,395 applicants scheduled for interviews, 383 didn’t even show up. 1,012 made the first interview and 226 quickly went on to the second interview. In seven hours, 91 staff members had been hired.

There are several things you can do to be one of those hired.

Do your home work; Fill out a master applica-

 See LARSON, Page 16 MONDAY, MARCH 15, 2010

RECORDS: FEBRUARY  Inland Solutions — Jeff Purcell, Web design, Internet, 2717 Meadowlark Dr., Lewiston.

 Kurts Painting — Robert Remodel — Steven Dale, Kurts, painting contractor, tile contractor, 2120 Powers Lewiston.

Ave., Lewiston.

 CTR Cleanup — Coram Deo LLC, construction contractor, 2125 Second Ave. N, Lewiston.

 Premier Interstate  It’s All in the Detail — Construction — James Bert Caldwell, auto detail, Cupp, general construction, 1124 Warner Ave., Lewiston. Clarkston.  Jazzy’s in Towne  Silver Wings Trucking Square — Steve Mattoon, — Craig Dickamore, truck wine bar, 504 Main St., suite transportation, 602 Lapwai 202, Lewiston.

Rd., Lewiston.  Jeremiah Hanson  Steve Dale Tiling & — Jeremiah Hanson, health/ fitness trainer, 1106 14th Ave., Lewiston.

 His Banner Spirit Filled Church — Nick Hasselstrom, spiritual truth and support, 712 Fifth St., Clarkston.

 Kuna Counseling Center — James Grigg, counseling services, 621 Main St., suite G., Lewiston.

 Chet’s Lawn Care — Chester Davis, landscaping, 919 Burrell Ave.  Clearwater Braces — Seker Medavarap, fit and provide spinal braces, 1366 Bridge St., Clarkston.

Questions about home buyers ? the ? ? ? tax Steve ? credit? Donovan

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FOR FEBRUARY, BY COUNTY

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LEWISTON, CLARKSTON AND ASOTIN

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A — Asotin B — Clearwater

(208)

HOUSING MARKET UPDATE

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 Turner Bros.

Handyman — Kent Turner, handyman services, Lewiston.

413-0494 call me today LCHomeSearch.com I’ve got the answers

INDIVIDUAL BANKRUPTCIES A 1 B C 0 D E F 0 G H

 Stewart’s OCD Maid Services — Rhonda McLelland, janitorial/ cleaning, 1314 15th Ave., Lewiston.

261741CO-10

NEWLY LICENSED BUSINESSES

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C — Garfield D — Idaho

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E — Latah F — Lewis

 Business on the Go

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G — Nez Perce H — Whitman

3. Average sales price of those homes sold in the last six months: $159,679.

4. Average number of days on the market in the last six months: 125.

MOSCOW

We want to know what you’re doing. Promotions, new hires, new products — we want to know.

Please call Business Profile at (208) 848-2243.

Send information to: Business Profile P.O. Box 957 Lewiston, ID 83501 OR businessprofile@lmtribune.com MONDAY, MARCH 15, 2010

1. Number of homes on the market as of March 4: 434.

2. Number of homes sold in the last six months (Sept. 1 to Feb. 28): 263.

Moscow housing stats

1. Number of homes on the market as of Feb. 28: 81.

2. Number of homes sold in the last six months (Oct. 1 to Feb. 28): 56.

3. Average sales price

of those homes sold in the last six months: $197,297.

4. Average days on the market in the last six months: 197.

Source: Multiple Listing Service

Sponsored by: Steve Donovan (208) 413-0494

Business Profile

15

THE JOB COACH

LARSON

From page 14

tion listing everything you have ever done, paid or volunteer work, before you leave home. It will be to your advantage to read the employer’s application form, including the small print, before even putting your name on it.

Those job seekers who followed the exact application instructions had the best chance for a second interview. If it says PRINT, that is exactly what it means. If you can’t follow the directions on the application form, chances are you will not follow directions correctly on the job.

It may not be fair, but a job search is probably the hardest job you will ever have and for the most important person in your life — you are worth the effort.

The first impression doesn’t start when you sit down in front of an interviewer. It starts in your bedroom at home in front of a mirror. When looking for work, think about the job you are applying for. What do people wear on the job? Have you ever been to a similar restaurant, shop, store or mill? Some smart job seekers drive by the place where they want to work and watch what the workers are wear-

ing when they change shifts or leave work. Dress one step above that for an interview.

Leave the body piercing, torn jeans and ragged shoes home.

A clean and neat appearance improves your chance of getting the first interview.

Most employers prefer clean shaven faces, and leave the perfumes or heavy cologne untouched on the dresser. No matter where you apply for work, your hands should be clean, above and under the fingernails. If you must wear fingernail polish, it should be clear or light colored — not the flashy red or sparkly fun stuff.

So now you have passed the mirror — front and back — test. On your way to the interview, turn up your radio, CD, iPod or whatever gadget holds your favorite music. You are in the car alone, which is another rule about job interviews. You go alone; you can do it. Sing out loud or hum along with the music. Just keep your eye on the traffic, and enjoy you ride. You have nothing to fear in a job interview. One of my co-worker told each of his clients, “The people you are about to talk to are just friends you haven’t met yet.”

With that song in your mind and a “melody in your heart” as an oldie but goodie goes, you have a spring in your step, a smile on your face and a twinkle in your eye as you walk up to the

receptionist or the screening interviewer. Your enthusiasm is the key when passing an initial screening process; it is reflected in your body language, and when the tone in your voice matches the smile on your face it is interpreted by the person at the desk as someone who wants to work at this business. You look and sound as if you are ready to do the job and will relate well to co-workers and customers.

The acting personnel manager on the Portland restaurant project said, “A decision to hire someone is also making a decision to like that person.” It is difficult not to like someone who is standing erect, looking fresh and clean, comfortable in his own skin and smiling sincerely.

When the economy is slow, companies are closing or downsizing, and the unemployment figures get higher each month, it takes a person with strength of character

Dan Jensen

Monday, April 19 16

5 /sf

$ 00

261272CO-10

Business Profile

 Larson is a retired employment specialist and job trainer. She may be contacted at darlarson@clearwire.net.

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and determination to leave those worries behind with the children and pets. Each person has a unique and special combination of dependable strengths and experiences.

You are one of a kind, and an employer would be lucky to have you. It is best to get to the interview site a few minutes early, review in your mind all of the jobs, committees, volunteer activities and education you enjoyed and completed successfully.

Then think about the songs or music you enjoyed on your drive, smile and open the door to your future.

Out of 1,395 people, a job offer was made to 91 new friends. You can do it, too.

Once more, remember “The Godfather” quote: “It is not personal, it is business!”

2337 3rd Avenue, Lewiston, ID 83501

208-743-7858

BUSINESS PROFILE

MONDAY, MARCH 15, 2010