Morning Star Business Report

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Business Report MARCH 2011

COMMUNITY SPOTLIGHT

Milford

Small Business Tax Guide

Business Report | March 2011

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Business Report | March 2011

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from the editor A new fascination with education

I

have to say that, in spite of my previous efforts to avoid anything that could even remotely be considered school work, since graduating college I have grown to miss learning.

To be certain, I can’t say that I miss the homework and the intense pressure I felt every time I had to take a test. But I do have an insatiable need to fill my mind with new information.

While at the University of Delaware, there were some professors that I can honestly say changed my life. One in particular was Dr. James Keegan, who I believe still teaches UD classes at the Delaware Tech campus in Georgetown.

I have always had a bit of a problem with respect for authority and Keegan certainly had no tolerance for disrespect.

But Keegan did not simply demand undeserved respect, he commanded respect precisely because he deserved it.

He could quote, from memory, lengthy passages of Shakespeare and the Bible.

He loved literature and drama and could present his lectures in such a way that made even ancient literature comprehendible and entertaining.

One thing that Keegan would repeat again and again was that whenever you are reading and you come across a word that you don’t know the definition of, look it up. He would get angry every time he would ask a student what a word in an assigned text meant and the student did not know.

To this day, no matter how much of a hurry I am in, I cannot come across a word I don’t know without heading over to dictionary.com.

Another professor that really had an impact on me was Dr. Mark McLeod.

He also taught University of Delaware classes at the Delaware Tech campus, but I do not believe he is still there.

McLeod’s World History class was probably one of the hardest classes I took in college, but was also incredibly informative. I can’t tell you how many previous notions I had turned on their head in his class. Having attended high school at Epworth Christian School in Laurel, I had this impression that the only cultures that existed prior to 2000 years ago were the Jews, the Egyptians and the Babylonians and the latter two cultures mainly picked on the Jews.

McLeod illuminated a brand new world for me that was absolutely fascinating.

I discovered a way to bring back into my life what I thought was the best part about college, the lectures. The Teaching Company (teach12.com) sells audio lecture series given by world renowned college professors on almost any topic you may be interested in.

My dog Louie is pretty excited about it, too, since prior to this discovery, he would get one walk after work and an occasional walk at 6:30 a.m. Now skipping the a.m. walk is the exception rather that the rule.

The absolute best part about this new discovery is the knowledge that no one will ever give me a test on any of the lectures. I have to wonder if I would have done better in school if the pressure of test taking was removed.

Of course, if there were not any tests, how would we ever know how to judge each other?

Daniel Richardson THE

GREATER GEORGETOWN Chamber of Commerce

Business Report Vol. 14 No. 6 PUBLISHER

Bryant Richardson A d m i n is t rat i o n

Carol Richardson E D I TO R

Daniel Richardson DESIGN

Cassie Richardson C OM P O S I T I ON

Elaine Schneider Tina Reaser SALES

Rick Cullen Sutton Joseph Melissa Perdue C ONTA C T

Morning Star Publications 302-629-9788 P.O. Box 1000 Seaford, DE 19973 businessreport@mspublications.com sales@mspublications.com Photos iphoto, stock.xchng

Focusing on the ambition and innovation that make Delaware businesses unique.

Linking Business with the Community 302-856-1544 | info@georgetowncoc.com

www.georgetowncoc.com

March 2 - 1st Wed - Economic Development Council Meeting - 12 noon. Georgetown Wesleyan Church, 618 N. Bedford Street, Georgetown. All are welcome & lunch is provided!

March 2 - 1st Wed - Board of Directors Meeting - 4 p.m. Georgetown Train Station, 140 Layton Avenue, Georgetown March 9 - 2nd Wed - Chamber Breakfast Meeting - 7:30 a.m. The Brick. Our Special Guest Speaker is Brian Pettyjohn, Mayor of Georgetown. $9 per person at the door. RSVP by noon on Tuesday, March 8.

March 16 - 3rd Wed - Chamber Mixer – 4:30 p.m. - 6:30 p.m. Chamber Mixer/Decadent Dessert Party, Fulton Bank, 21035 Dupont Boulevard, Georgetown. Theme: St. Patrick’s Day. Bring a dessert for judging or just come taste the entries! Check the website for more details on this fun event.

March 23 - Chamber Luncheon Meeting - 12 Noon, CHEER Center, Sandhill Road, Georgetown. Special Guest Speaker TBA. $10 per person. Please RSVP by Tuesday, March 22 to 856-1544.

Business Report | March 2011

please recycle this magazine

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[contents] 06 11

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CHAMBER NEWS

GUEST COLUMN Consider establishing a business retirement plan

By JOHN RITTENHOUSE CHAMBER SPOTLIGHT Milford chamber has some exciting events on the horizon

By CAROL KINSLEY FINANCIAL COLUMN Expanded 1099 reporting for rental properties By JOHN FAY THE INSURANCE MARKET

By JAMES DIEHL

HEALTH REPORT

27

BUSINESS LICENSES

BUSINESS TAX GUIDE Help for small business tax issues as well as tax-saving strategies

24

29

03 / 11

19 22

BUSINESS DIRECTORY

Cover Photo: (clockwise from bottom left) Scott Ward, Jennifer Ciorrocco, Julie Jacko, Matt Parker, Sherry Pusey, Kelly Johnston, Shelly Cline, Lisa Hastings, Andy Hartstein, Kim Makowski, Dawn Collins, Jim Hartstein, Marsha Hearn, Joe Corona, Stephen Hartstein, Ashley Griffith and John Downes.

Page 16: Jessica Johnston (seated), Matt Parker and Lisa Hastings. Photos by Eric Young (www. youngsstudio.com)

Business Report | March 2011

6

| CH A M B ER NEWS

Chamber

Phone

Key contact

Bethany-Fenwick

539-2100

Delmar Georgetown Laurel

Dues*

Members

Fax

Carrie Subity

$211

800

539-9434

846-3336

Diane Johnson

$60

76

846-3336

856-1544

Karen Duffield

$150

460

856-1577

875-9319

Cindy Piazza

$125

125

875-4660

Lewes

645-8073

Betsy Reamer

$195

432

645-8412

Milford

422-3344

Jo Schmeiser

$165

250

422-7503

Millsboro

934-6777

Amy Simmons

$150

260

934-6065

Milton

684-1101

Georgia Dalzell

$150

125

684-1101

Rehoboth-Dewey

227-2233

Carol Everhart

$195

1303

227-8351

Seaford

629-9690

Paula Gunson

$150

340

629-0281

Central Delaware

734-7513

Gina Aurora

$200

868

678-0189

Delaware State

655-7221

Bill Stephano

$299

2800

654-0691

* Annual membership cost based on businesses with fewer than 10 employees. For Delaware State and Central Delaware chambers membership cost figure is for 1-5 members. For Delaware State Chamber special rate applies if business already belongs to another chamber.

RBDB Chamber of Commerce volunteer recognition, officers' installation

Greater

Millsboro

Chamber of Commerce

302.934.6777 P.O. Box 187 Millsboro, De 19966

millsborochamber.com

Join us!

Business Report | March 2011

The Rehoboth Beach – Dewey Beach Chamber of Commerce held its annual Volunteer Recognition & Officers’ Installation Dinner on Jan. 20, at the Atlantic Sands Hotel & Conference Center. During the event, the Chamber installed their 2011 Board of Directors and presented several awards.

The Chamber’s Board of Directors includes a total of 20 members representing the following business categories: accommodations, retail, real estate, restaurants, eateries, service and attractions.

Board members include: Executive Board of Directors: Matt Turlinski – Lighthouse Inn Bed & Breakfast, chairman of the Board; Keith Martin – Hotel Rehoboth, first chair; Paul Kuhns – Arena’s Deli, second chair; Ann Watkins – AmericInn Lodge & Suites, third chair/treasurer; Bill Klemkowski – Jake’s Seafood House, immediate past chairman Board of Directors: Wendy O. Baker Ocean Atlantic Associates; Marvin Carney – MLC Productions; Jerry Esposito – Tidewater Utilities, Inc.; Chip Hearn – Peppers/Ice Cream Store; Dale Lomas – Crossswinds Motel/ Atlantic Liquors; Michael Meoli – McDonald’s/ Hampton Inn; Kyle Morgan

– Mercantile Processing Inc.; Scott Swingle – WSFS Bank; Rachel Webster – Rehoboth Toy & Kite Co.; Chris Weeks – Becker Morgan Group; Kay Wheatley – Rehoboth Products Company; Susan Townley Wood The Cultured Pearl/ Grub Grocery/The Shops at Pearl At Large Board members: Jay Becker – Hudson, Jones, Jaywork & Fisher; Rob Marshall – Atlantic Oceanside Motel CEO/President: Carol Everhart The Chamber also presented the following awards: Mae Hall McCabe Award: Bill Bahan - The Mae Hall McCabe Award is a distinguished award given to a citizen or citizens who exemplify community service. The award was established in 1977 in memory of the late Mae Hall McCabe, a realtor who contributed to the causes of the Rehoboth Beach area for more than 50 years.

Bill Bahan has been living in Rehoboth with his wife Rosemarie full-time since his retirement in 1990. After an active and ambitious professional career with IBM and Arbitron Rating Services, Bahan was eager to use the next chapter in his life to become an active volunteer. He has served on the

CHAMB ER NEWS

City Board of Adjustment and helped the Rehoboth Beach Historical Society and the Rehoboth Art League. During Bahan's 14 years as board member and president, the Historical Society’s membership doubled, popular programs such as the Beach Ball were established, and more than $1 million was raised. Bahan also served on the Boardwalk Committee and helped negotiate the Comcast Cable contract while chairing the City’s Cable Committee.

Business of the Year Award: Nicola Pizza & The Caggiano Family - The selection committee considers several criteria in choosing a recipient. Some of the requirements include that candidates be a Chamber member in good standing and geographically located in our area. In addition the business must be independently owned and operated for a minimum of 10 years. The Caggiano family opened Nicola Pizza as a modest establishment in 1971 on First Street with 24 seats and a simple menu. Before long the local classic, a "NIC-O-BOLI" was born and patented. In 2010, Nicola Pizza opened a new location on Rehoboth Avenue.

50 Years of Business Recognition: Funland & The Fasnacht Family - Funland has been a family institution in Rehoboth

Beach for more than 50 years. Twenty-nine members of the Fasnacht, Henschke, Curry, Ginder and Darr families are involved in the operation of Funland.

Dewey Beach Volunteer of the Year Award: Richard Cleaveland Dewey Beach Lifeguard of the Year: Lieutenant Michael Thompson – 15 years of service RBDBCC Educational Scholarship: Travis Nye - Nye is a junior at Shippensburg University of Pennsylvania majoring in criminal justice. He lives in a suburb of Harrisburg, Pennsylvania with his mother, Donna. This past summer Travis worked as a seasonal officer with Rehoboth Beach PD. He plans to enter into law enforcement after college.

Delaware Coast Press Educational Scholarship: JT DiGuglielmo - DiGuglielmo has been a member of the Dewey Beach Patrol for three seasons; receiving Rookie of the Year during his first season as a lifeguard. He is a senior at Cape Henlopen High School where he is a standout student athlete. He is awaiting acceptance to the University of Delaware where he plans to study physical therapy.

W.D.M.S Entertainment/Promotion

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Educational Scholarship: Jay Jolly - Jolly, of Millsboro, is a senior in Sussex Tech High School’s Electronics Technology Program.

His college plans include pursuing a degree at Delaware Technical and Community College in electronics and computer engineering technology, with continuing education at a four year institution.

Individual Service Awards: Marc Appelbaum – Former Town of Dewey Beach Commissioner, Ron Derr – Former member of Rehoboth Beach – Dewey Beach Chamber of Commerce Board of Directors, and Rick Solloway – Former Town of Dewey Beach Mayor 20 years or more Chamber membership recognition: Admiral Hotel, Atlantic View Motel, Atlantis Inn, Bellbuoy Inn, Cape Henlopen Senior Center, County Bank, Holland Jewelers, L & W Insurance, Lord Baltimore Lodge, Penn-Del Lock, Thrasher’s French Fries and WBOC TV 16 Special volunteer recognitions: Marty Barrett, Bobbie Engel, Hayden Evans, Chris Franklin, Jason Grden, Erika Grden, Katie Handy, Pam McCutcheon, Gwen Osborne, George Palmer, Mark Rotruck, & Carolyn Watson

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Business Report | March 2011

8

| CH A M BER NEWS

Sandra S. Gulledge CPA, P.A. The Chamber of Commerce for Greater Milford (CCGM) recently celebrated a ribbon cutting at the office of Sandra S. Gulledge CPA, P.A. (formerly Tanner Associates), in downtown Milford. Sandra and her staff provide tax planning and preparation services for individuals and businesses. The company also provides bookkeeping and payroll services. The accounting firm also sets up corporations and limited liability companies in all 50 states. For more information, call 422-5005 or visit www.taxchicks.com. From left, front row: Kathleen Townsend, Glenna Amaris, Sandra Gulledge, Mayor Rogers, Angela Dorey (CCGM executive board secretary), Terri Favata (CCGM board of directors); back row: Kelly Blair, Cynthia Gowie, Elaine Willey, Dyanne Cassidy-Overton.

Nanticoke Senior Center

Representatives of the city of Seaford, the Nanticoke Senior Center and Gillis Gilkerson contracting firm throw dirt into the air in a groundbreaking ceremony. The project to transform the former clubhouse at the defunct Seaford Golf and Country Club into a senior center is expected to take about four months. Photo by Lynn R. Parks

Business Report | March 2011

Annual Great Delaware Kite Festival The Great Delaware Kite Festival, co-sponsored by the Lewes Chamber of Commerce and the Delaware Division of Parks and Recreation, will take place at Cape Henlopen State Park on Good Friday, April 22. This popular annual event attracts kite fliers and spectators who line up to see the Easter Bunny during the morning competitions. There is no entry fee for competitors. The competitions are in three age categories: Children-Up to age 12; Teens13-17 and Adults-18 & older. Within each age category, kite flyers are judged by the type of kite they are flying — homemade or store-bought. The Highest Kite Award category is open to all ages and takes place at 2:15 p.m.

There is no charge to watch. Entrance fees apply for cars to enter the State Park which will be collected at the entrance to the Park - $4 per car for Delaware license tags and $8 per car for out-of-state tags.

Registration begins at 9 a.m. The Children’s and Teen’s competitions take place from 10 a.m. to noon followed by the awards ceremony for the morning competitions. The Adult competitions, Stunt Kite competitions, Novice Individual Precision competitions and the Open Individual Ballet competitions follow the Highest Kite competition which begins immediately after the morning awards ceremony.

Crumrine added to staff

Denee Crumrine has joined the Delaware State Chamber of Commerce staff as programs and communication specialist.

In this role, Crumrine will assist the marketing and communications team with promoting Chamber benefits and events through the Delaware State Chamber of Commerce’s print and e-mail publications, as well as through social media. Crumrine will also assist with various committees of the Small Business Alliance. Crumrine is a 2010 graduate of the University of Delaware where she received a bachelor of arts in mass communications. She was previously an intern with the Archer Group, an interactive marketing agency in Wilmington, and a design consultant with Preston’s Stationery, Inc. in Bel Air, Md.

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| CH AM BER NEWS Sussex Countians launch Three Hearts Press, LLC Jessica Clark and Barbara Del Mastro, Three Hearts Press, LLC partners, announce the expansion of their full-service print and marketing business to include online digital publishing.

Currently specializing in designing and printing custom publications such as brochures, flyers, newsletters and newspaper advertisements, the partners continue to offer professional, personal customer care and expanded services to include all phases of online digital book publishing. In the planning stages of incorporation since the winter of 2010, the partners’ expanded services include all phases of pre-publishing to include editing, copyediting, formatting text and photos, and book cover design as well as publishing services including uploading book content, drawings or photos to an online digital publishing site.

Company support services also include post-publishing support such as marketing, advertising and distribution for appropriate audiences.

Anyone who has worked seriously at a literary career, or if you are a first-time author, knows the fierce competition and that the decision to become a writer with any kind of publishing success requires hard work, determination and more than a little bit of luck to see their creation in print. Three Hearts Press, LLC makes the process a little easier by assisting clients in every aspect of online publishing, marketing and distribution.

In addition to these services, Three Hearts Press also sponsors a

Three Hearts Press, LLC partners, Jessica Clark of Georgetown and Barbara Del Mastro of Dagsboro.

monthly weekend writers group and an annual workshop and retreat, “Behind the Mask: Discovering the Writer Within,” which will be held on March 4-5 at Gov. John Collins' historic home in Georgetown.

For more information or to schedule a free consultation, contact Jessica Clark at jessica11111@comcast.net or 430-2898.

Furniture and More!

The Rehoboth Beach-Dewey Beach Chamber of Commerce (RBDBDD) recently held a ribbon cutting ceremony for Furniture and More!. Members of the Rehoboth Beach-Dewey Beach Meet & Greet Committee were present to help Furniture and More! celebrate their move to their new location in the Rehoboth Beach-Dewey Beach resort area. Whatever your furnishing needs, economic or custom, Furniture and More! has it at their new location. From left are Marty Barrett, RBDBDD representative; Carol Everhart, RBDBCC president/CEO; Deborah Anderson, Furniture and More!; Terry Prosser, Furniture and More! store manager; John McCahan, Furniture and More! owner; Elaine Murnock, Furniture and More! sales manager; Kristin Patterson, Ocean Medical Imaging; Bobbi Engel, Sussex Tree; and Lizanne Kane, RE/Max Realty.

Business Report | March 2011

GUEST COLUM N

|

11

Consider establishing a business retirement plan

By JOHN RITTENHOUSE If you’re self-employed or you own a business, you’ve got a lot to think about: attracting new customers, maintaining cash flow, upgrading equipment and facilities — the list goes on and on. Yet, as busy as you are today, you can’t forget about tomorrow — which means you need to have a solid retirement plan in place.

All retirement plans offer some features in common, such as tax-deferred growth of earnings. So how can you pick the plan that’s right for you? You’ll need to consider your business’ annual income, number of employees and other factors. Fortunately, you have some good plans from which to choose. Here are a few to consider: • Owner-only 401(k) — If you are selfemployed with no employees other than your spouse or a partner, the Owner-only 401(k) may be an option for you. Also known as an individual 401(k), an owner-only 401(k)

offers you many of the same advantages of

a traditional 401(k): a range of investment

options, tax-deductible contributions and taxdeferred earnings growth. You may even be

able to choose a Roth option for your owner only 401(k), which allows you to make aftertax contributions that have the opportunity to

grow tax-free. For 2010, you can contribute up to $16,500 as a deferral, and total contri butions cannot exceed $49,000 or $54,500

if you’re 50 or older. But you must plan

ahead to take advantage of this plan for 2010 because it will need to be set up prior to Dec.

31, 2010.

• SEP IRA — If you have just a few

employees or are self-employed with no employees, you may want to consider a SEP IRA. For the 2010 tax year, you can put in the lesser of $49,000 or 25 percent of your compensation, which is capped at a maximum of $245,000. You fund the plan with tax-deductible contributions, and you must cover all eligible employees — at a minimum, those who are at least 21 and

have been with your company for three out of the immediately preceding five years.

(Employees themselves cannot contribute.)

Keep in mind, though, that the percentage of

compensation contributed to a SEP IRA must be the same for you and your employees. If you don’t get a plan set up prior to year-end, the SEP IRA is the only plan that you can set up and fund, up until your tax filing deadline, to get a 2010 tax deduction.

• Solo defined benefit plan — Generally speaking, this plan, which is similar to a traditional pension plan, may be suitable for you if you have relatively high earnings and can afford to take advantage of the high contribution limits, which are determined by an actuarial calculation. Your contributions are

tax deductible.

In choosing a retirement plan, you may want to consult with your tax adviser.

But don’t wait any longer to get started. The future will be here soon enough — so you’ll want to be prepared for it.

About the author John F. Rittenhouse Sr. is a financial advisor for Edward Jones, Seaford. This article was written by Edward Jones for use by your local Edward Jones financial advisor.

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PO O T SP LIG HT CHAMBER

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TL IGH T

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PO O TL SP IGH R E B T CHAM

Milford chamber’s Five-Year Plan to include new programs, events

By Carol Kinsley Downtown Milford Inc. gives an apt description of the town situated on the Mispillion River between Kent and Sussex couties: “We remain a center of commerce for a rural community, an escape from the pressures of urban life, and a community centered on family. We are the kind of place where a children’s class inspires leaders, a landscape inspires artists, and a history inspires vision.”

The business community, as evidenced by the Chamber of Commerce for Greater Milford, has a vision, not of the past, but of the future.

The Chamber is working together with the city and downtown association on multiple projects for the betterment of the community.

In 2010, Chamber President Fred Rohm, who is executive director at the Frederica Senior Center, developed a Five-Year Plan which includes adding additional events, programs and committees. Putting the plan into action, the chamber has scheduled a “10 of the Best” Awards Dinner to be held at the Shawnee Country Club. The dinner, under the direction of Chairperson Lorna Petchy of the American Cancer Society, will be held April 7, 2011, from 5:30 to 8 p.m.

Awards will be given to chamber volunteers and chamber businesses. Although the chamber has many volunteers and more than 300 members, the committee has decided to focus on “10 of the Best.” The CCGM hasn’t hosted an awards dinner for several years, and with the continued growth of the chamber and so much success with recent chamber events, the Board of Directors thought it was time to recognize at least 10 of the outstanding members and volunteers this year.

Following the “10 of the Best” theme, Kayla Martell, who placed in the top 10 at the recent Miss America Pageant, will be the

Business Report | March 2011

guest speaker at the chamber dinner. She also will be available to pose in photographs with attendees at the dinner. Chamber Member Photographer C.M. Baker will be taking photographs and providing guests with a copy of their picture to take home with them.

The 10 awards that will be recognized this year are: The Presidents Award, Board Member of the Year, CCGM Event Chairperson of the Year, Chamber Adult and Youth Volunteer Awards, Non-Profit Organization of the Year, Small Business of the Year, Large Business of the Year, New Member of the Year and Citizen of the Year.

Dinner sponsorships are available, ranging from Dinner Sponsor ($1,000) to Friend of the Chamber ($50). For $500, sponsors will receive six event tickets, a reserved table, their name listed in the event program and and additional exposure.

Ticket cost is $35 per person for chamber members; $40 for non-members.

For more about the awards dinner contact Petchy at 302-725-7886 or the Chamber at 302-422-3344 or email milford@milfordchamber.com.

Also part of the Five-Year Plan, a Community Forum was scheduled in mid-February, where leaders from local organizations were invited to share their ideas and concerns on areas they feel need to be addressed.

According to the chamber’s Executive Director Jo Schmeiser, the CCGM decided it was time to host a such a forum to work in conjunction with the City of Milford and the development of its strategic plan. The city has hired a consultant and, with the help of the CCGM, Downtown Milford Inc, the business community and area residents, the city will have a better opportunity to carry out the strategic plan.

A membership drive to be held in late spring or summer is a third objective of the

Five-Year Plan.

Rohm said, “We also look forward to working on a leadership program to help develop young business people as future leaders to serve the community and nonprofit organizations.”

Of course, Rohm added, the chamber will continue such high profile events as the Riverwalk and Taste of Milford.

In her recent Executive Director’s report, Schmeiser said, “All of the hard work in 2010 from the many volunteers and supporters of the CCGM definitely paid off. Every goal the Board of Directors set for the chamber, including event revenue, new members and renewing membership was exceeded.”

The chamber had such a good year that several donations were made to non-profit members, including the Home of the Brave, The Delaware National Guard, Milford Parks and Recreation, The Slaughter Beach Fire Company, the American Cancer Society and the Milford Senior Center.

The chamber donated more than $6,000 to its members in 2010.

Schmeiser said, “The 2011 Board of Directors plan on having another successful year, and hope to make several donations again.”

Despite the busy existing schedule, which includes two Power Networking programs per year, Rohm said the Five-Year Plan looks at “filling in the blanks” over time. “In the long run, we are investigating accreditation in four or five years,” he said.

“We try to put in programs that have meaningful impact not only for our members but for the community.”

For a complete calendar of events, call the CCGM at 302-422-3344, email milford@ milfordchamber.com or visit www.milfordchamber.com.

‘Job Squad’ connects unemployed to job opportunities Governor Jack Markell joined employers across the state to highlight the growing work of the state’s “Job Squad” and their efforts to connect businesses looking to hire with talented Delawareans looking for work.

“We make the case every day for companies to consider Delaware as a great choice to locate or expand. We also make the case to companies who are growing here to consider the great talent available to start work immediately,” Markell said.

The Job Squad is part of the Department of Labor’s Business Services Unit, and has representatives working in the Department’s “one stop” service center throughout Delaware to match open positions with their database of resumes from Delawareans looking for work. Markell encouraged more companies to turn to the “Job Squad” when they have a position to fill.

“The message is clear – If you’re a company with a job to fill, let us help you fill it and help get a Delawarean back to work,” Markell said. “Most people out of work don’t want a check, they want a chance to show employers how much value and opportunity they can bring and a chance to provide for their families. The more employers turn to the Job Squad for the free help it offers, the more chances we have to match up that talent with opportunity.”

Department of Labor Secretary John McMahon introduced some of the businesses that moved people off of unemployment and into jobs at their companies by working with the department. He made clear that the Business Services Unit and the talented Delawareans they have access to are both eager to help companies expand.

Businesses who would like the Job Squad to help them find their next employee should call the Division of Employment and Training at 761-8131. Delawareans can go to one of the state’s service centers – www. delawareworks.com/officesDOL.shtml – or update their resumes online through their JobSeeker accounts - https://joblink.delaware.gov/ada/mn_registration_dsp.cfm.

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Business Report | March 2011

14 Williams named president & CEO

The Board of Directors of Del-One (Delaware Federal Credit Union) has selected Dion Williams to serve as president and CEO. In this position, Williams will be responsible for leading Del-One which has seven branches throughout Delaware serving over 40,000 members. Del-One recently celebrated its 50 year anniversary.

Williams is a native of the Hickory, N.C. area where he earned a BA in economics from the University of North Carolina at Chapel Hill and an MBA from Wake Forest University. William’s credit union experience spans over 18 years and includes senior management positions with the Local Government Federal Credit Union (LGFCU) in North Carolina as vice president of financial services and most recently as president and CEO of Central Sunbelt Federal Credit Union.

Additionally, Williams is a Certified Financial Planner and has served as an adjunct faculty member at Guilford College, the University of Phoenix and the University of Southern Mississippi.

NHS plans 25th anniversary dinner, auction

Nanticoke Health Services Dinner and Auction, “A Red Carpet Affair,” will be rolling out the red carpet at Heritage Shores in Bridgeville on Saturday, April 9.

This year marks the 25th anniversary of Nanticoke Health Services Dinner and Auction, and to commemorate the silver anniversary, the committee is working on a starstudded, black tie optional celebration. During the evening, guests will have the opportunity to bid on items in the live and silent auctions, followed by an evening of dancing, while enjoying the sounds of the band, Encore.

Proceeds from the event will benefit Nanticoke’s Cardiac Catheterization Lab. Nanticoke has reached a point where it needs to expand the lab which will help ease possible delays emergent cases cause and will once again raise the bar for the services Nanticoke provides in the community.

Presenting sponsor for the event is PNC Investments. Co-chairs for the 2011 Dinner and Auction are Karen Hearn and Shannon

Sapna. Tickets are available for $75 per person. Businesses and individuals can support the Dinner and Auction through sponsorships and/or donating items for the auction.

Sponsorship packages and additional information are available online at www.nanticoke. org/auction, by contacting the Nanticoke Health Services Foundation office at 6296611, ext. 8944, or MorrisR@nanticoke.org.

SBA announces new board members, officers

The Delaware State Chamber of Commerce’s Small Business Alliance has added new members to its board and changed leadership. The Small Business Alliance, the largest of the Delaware State Chamber of Commerce’s affiliates, supports and strives to strengthen the competitive position of all Delaware small businesses. Pam Cornforth of Ronald McDonald House is the newly elected co-chair of the Small Business Alliance Board of Managers of the Delaware State Chamber of Commerce. Steve Lehm of VanDemark & Lynch has been reaffirmed to co-chair the board. The Small Business Alliance Board of Managers welcomes new board member, Chip Rankin, president of EBC Carpet Services.

The Alliance also announced the following new senior advisory council members: Ken Anderson - director, Entrepreneurial & Small Business Support, Delaware Economic Development Office (DEDO); Terrence Barclift - senior vice president Business Banking, Bank of America; Nash Childs - executive vice president, Bancroft Construction.

Theis joins BIG Investment Services

BIG Investment Services of Dover announces that Chris Theis of Laurel has recently joined the firm. Theis is a licensed financial advisor who holds and maintains securities registrations for series 7 and 66 and is licensed as a Life and Health insurance representative. He is a graduate of Messiah College in Grantham, Pa., and got his start in financial services in 1992 as a regional manager for Primerica Financial Services. He most recently operated a branch office for Edward Jones Investments in Ocean View. Theis is an active member of Rotary and serves on the board of Delaware Family Policy Council.

Theis enjoys spending time with his wife, Nicole and two children, Noah and Reagan.

Business Report | March 2011

FINancial

|

15

Expanded 1099 reporting for rental properties

By JOHN FAY, CPA

We’re about halfway through tax season and just about every business owner has had his or her fill of sending out and/or receiving 1099 forms.

I’m sure most of you are thinking how good it is not to have to worry about 1099s again until January 2012.

Not so fast. The rules are changing, and businesses and individuals who act as landlords have to start paying attention to some new rules right now.

Form 1099 is used to report miscellaneous income, including rents, royalties, fishing boat proceeds, crop insurance proceeds and payments for medical and health care. The most common usage is to report “nonemployee compensation” — payments to independent contractors, short-term workers on special projects and the like.

Since 1954, the threshold for issuing a 1099 has remained unchanged. If a business makes payments of $600 or more to an individual for one of the categories listed on the form, the business must provide the recipient with a 1099, and a copy goes to the Internal Revenue Service.

During 2010, Congress twice modified information reporting requirements related to the 1099, first as part of health reform legislation (the Affordable Care Act) and later in the Small Business Jobs Act. Some of the changes have already taken effect, while others don’t become effective until 2012 — and might even be repealed very soon.

The new rules affecting landlords are now in effect. In essence, anyone who receives rental income must file a 1099 information return listing payments of $600 or more to those who provide services for the rental property.

Some likely examples that would require issuing a 1099: the contractor who repaints the walls and ceilings when you change tenants, the plumber who fixes the leaking faucets, the heating and cooling expert who makes sure your furnace and air condition-

ing units are working properly.

If you receive income from rental property, you’ve got to start keeping good records now (if you aren’t already), and you must also start gathering the names, addresses and Social Security or Employee Identification numbers of those un-incorporated businesses that provide these services to your rental property.

As with almost every federal law, there are a couple of exceptions. One exception is for those who receive substantially all their rental income from renting their primary residence on a temporary basis.

Two examples come to mind: an Air Force officer who rents his or her home while serving a tour of duty overseas, or the family that rents their Dover-area home to some NASCAR fans while they get out of town to avoid the congestion during race week.

In cases like these, there’s no need to file a 1099 for services or repairs associated with the rental.

The other exceptions involve “hardship” situations and instances where rental income is no more than a “minimal amount.” At this point, the IRS hasn’t described what constitutes a “hardship” or a “minimal amount.” The best advice, then, is to try to comply with the law and to document any difficulties encountered along the way.

Discuss the topic with your CPA or tax preparer when you gather your records to file your 2011 returns.

Another change that will come into play for 2011 tax returns are the increased penalties for businesses that don’t file all their required 1099s.

Through the end of 2010, the base penalty for failing to file a 1099 was $50 per form, with the fine reduced to $15 if the deficiency is corrected within 30 days of the due date or $30 if corrected by August 1.

Thanks to the changes in the Small Business Jobs Act, the base penalty is now $100, with the reduced fines for corrected deficiencies set at $30 and $60, respectively.

Also, the penalty for intentional disregard of this requirement has been increased from $100 to $250.

So far, we’ve discussed how the new 1099 rules will mean more work for some businesses and greater penalties for all who don’t comply. But there is some potentially good news on the horizon.

The Affordable Care Act included some provisions that had nothing to do with health care at all. One big change, to take effect on January 1, 2012, requires businesses to issue 1099s to anyone, including corporations, who received payments of $600 or more from them during the tax year — not just for services performed, but also for items purchased.

The reason given for the change was to reduce the so-called “Tax Gap,” the difference between the taxes citizens really owe the government and how much they actually pay. And, the reasoning goes, cutting the tax gap will help cover any additional costs incurred in enactment of health care reform.

Businesses, especially small businesses, kicked up a storm. They noted, among other things, the time required to gather identification numbers from their suppliers and subcontractors, as well as the difficulty in setting aside backup withholding (and sending it to the IRS) for those who didn’t provide the information.

In his State of the Union address, President Obama identified these provisions as a part of the Affordable Care Act that Democrats were willing to change.

On February 2, the Senate voted 81-17 to do away with this reporting requirement.

Action in the House is pending.

Stay tuned.

John Fay is a Director with Horty & Horty, P.A., a Delaware accounting firm with offices in Dover and Wilmington.

Business Report | March 2011

16

Caring for customers’ needs keystone in The Insurance Market’s 111-year success story

i

By James Diehl

t took a while to find the best-looking tree in Sussex County, but it had been located at long last and was all decked out in anticipation of Santa’s arrival. The presents were wrapped, dinner was in the oven and plans were being finalized for the evening’s church service. It was Christmas Eve 2008, the most treasured time of the year to spend with family and exalt in the truly important things in life – then the familiar ring of the telephone suddenly echoed throughout the house. It was 4:30, the afternoon before the biggest holiday of the year, but John Downes knew he needed to take the call – it’s what customers of The Insurance Market have come to expect, and what he aims, in turn, to give them.

It’s a level of customer service the Insurance Market has become known for in its more than 111 years in Sussex County. It’s something all 40 employees of the company take a great deal of pride in, and something they strive to make even better every time they take a call or visit with a policy holder.

“It turned out to be a chicken house that was on fire and we had

Business Report | March 2011

to drop what we were doing on Christmas Eve and get some things started so the claim could be handled as soon as we got through the holiday,” says Downes, who with James and Steve Hartstein serve as principals of the more than century-old company. “By being local, we’re able to do those kinds of things. You don’t pay for insurance with us and then see us disappear. We stay in touch with you throughout the year and help you with your policy, or with your business.”

Featuring four offices in Sussex County, as well as one just across the state line in Salisbury and a financial services center in Laurel, the Insurance Market has built its business on an unparalleled level of customer service and an unwavering commitment to the communities it calls home. It’s more than mere words for this team of more than three dozen insurance professionals. It’s something they prove every day with their actions and in their belief that the customer is more than just a customer – they are a fellow member of the community who deserves the same amount of trust and respect they themselves command.

How Well Is Your Business Protected?

If somebody has an accident on your property are you protected?

Is your business presently covered for: Fire, Casualty, Auto, Workers’ Comp and Property Insurance?

CALL THE INSURANCE MARKET TODAY!

(800) 999-7518

www.insurancechoices.com

MILFORD, DE

302-422-9626

Now A Division of The Insurance Market Business Report | March 2011

18 Fire/Crime It is an independent agency, representing “We pride ourselves in being caring peoMarine more than 50 insurance companies around ple who try to give the best service we can The Insurance Market insures thousands the country. This allows the professionals to our clientele,” says Downes, the second of clients from the categories listed above. at the Insurance Market to shop around and generation of his family to serve in the busiIt’s a figure they’re very proud of, but not find their clients the best possible package at ness. “We’re a small business and we can nearly as proud as they are of the friends the best possible price. relate to the needs of small business owners. they’ve made and the relationships they’ve But while your insurance might be with We understand what they need in terms of forged through the years. a nationwide insurance carrier, all claims insurance and benefits, and we can help them Like the local pharmacist who was away and other items every step of at the beach a few years ago and returned are handled by the way.” to his home in Seaford, only to find that the The Insurance Through “We want to give back to the upstairs toilet had malfunctioned while he Market directly, the years, the was away. Water pouring everywhere and an right here on Insurance people in the community who increasingly high level of stress creeping into the Delmarva Market has have helped us be successful. his consciousness, he called his insurance Peninsula. If contribThat’s what it’s all about.” representative. Help was soon on the way. there is someuted, both in “That was a terrible time for him, but thing that needs time and in Matt Parker we were able to drop what we were doing to be addressed, money, to insurance market and we helped him start the process,” says help is only a many local Downes. “We educated him on what was local phone call organizations. going to happen next and basically just let away.

From the him know that everything was going to be “That’s one Laurel Food okay. That was important to him, and it was of our biggest and finest attributes – we live Pantry, to Nanticoke Memorial Hospital, important to us as well.” and work in the same communities our polithe United Way and Laurel House of Hope, The Insurance Market staff devotes a cy holders do and we can generally respond among many others, the company literally great deal of time and effort to educating to them in a very short period of time,” says puts its money where its mouth is in terms of their clients on the ins and outs of their Downes. “We give our clients personalized community involvement. policies. But a high level of education is attention and service they won’t soon forget.

There are volunteer firemen, Lions also something they demand of themselves.

We count it a privilege to serve our policy Club members, Rotarians and Little League Approximately 70 percent of the Insurance holders at the Insurance Market.” coaches among their ranks. They are the Market’s staff members hold insurance desServices offered by the Insurance Market people you see everyday in the bank, or at ignations, often multiple designations. They generally fall into one of three categories: the grocery store or checking out a book at have furthered their education in their area of personal, financial or business/commercial. the library. They are a vital part of the comexpertise and, because of that, have become But there are many different options to munity, each and every day of the year. very good at counseling clients and prospecchoose from: “Being active in our community really tive clients on what options may best suit Personal does come naturally to our employees,” says their unique needs.

Automobile Matt Parker, the company’s chief operating “We think that is important and is one of Homeowners/Renters officer. “We want to give back to the people the things that sets us apart from our compeUmbrella Liability in the community who have helped us be tition,” says Parker. “We want our employRecreational Vehicle successful. That’s what it’s all about.” ees to be as well-versed in their fields as Valuable Property In 2011, the Insurance Market partnered possible and we do everything in our power Financial with Milford’s Marvel Insurance Agency, a to make sure that happens. That makes us Life Insurance company that shares its long-standing ideals. feel more comfortable regarding their abiliDisability The merger allows the company to introduce ties, and it makes our policy holders feel Accident its impressive blend of services to a new area much more confident as well.”

Long-Term Care of the First State.

The Delaware House of Representatives Individual Retirement Accounts/Pensions “We believe that Milford is a growing honored the Insurance Market last year with Mutual Funds city and that it was a good place to begin a tribute marking what was then their 110 Annuities doing more business, says Parker. “We see years of business in the First State. They’ve Employee Benefits the city as a growing area that is close to been around a long time, and plan on being Business/Commercial the center of the state, an area that we have around for a good many years to come.

General Liability grown very fond of. We also felt that the Says Downes: “This company has been Business Auto Marvel Agency was a natural fit for us to be in business for generations and we plan on Workers’ Compensation affiliated with; they are well respected in the being an integral part of the communities Umbrella Liability Milford area, and that was very important to where we live and work for a long time. This Commercial Property us. They’re really good people.” is our home.”

Bonding The long-time southern Delaware insurance and risk management firm offers a full range of options, ranging from automobile and life insurance for individuals to a wide To learn more about the Insurance Market variety of policies geared toward commercial Visit www.insurancechoices.com or visit one of their nearby locations in Laurel, and business customers.

Business Report | March 2011

Milford, Rehoboth Beach, Millsboro or Salisbury. To speak to an insurance professional of the company, call 800-999-7518 between 8 a.m. and 5 p.m.

Monday through Friday.

19

| B USINES S TA X GUIDE |

Tax help for small businesses The IRS Small Business and SelfEmployed Tax Center at www.irs.gov/smallbiz offers extensive resources and online tools designed to help small businesses and self-employed persons.

The IRS Small Business and SelfEmployed Tax Center on the IRS website offers the following resources: • Small business forms and publications • Employer Identification Number online application • Employment tax information – federal income tax, Social Security and Medicare taxes, FUTA and self-employment tax • Tax-related news that could affect your business • Small business educational events • IRS videos for small businesses • A-Z Index for Business – find information fast using the A-Z listing The site provides important tax information available for all stages of owning a business. Whether you’re starting, operating or closing a business, visit http://irs.gov/ smallbiz for all your federal income tax information.

Other resources available on the IRS website include a virtual small business tax workshop, video and audio presentations, a guide to IRS audits, and a tax calendar designed for small business taxpayers.

The IRS Virtual Small Business Tax Workshop is an interactive resource to help small business owners learn about their federal tax rights and responsibilities. The workshop contains nine stand-alone lessons that can be selected and viewed in any sequence.

The workshop is available online 24 hours a day, seven days a week from any computer.

It can also be ordered on CD. Tax Calendar for Small Business Taxpayers The Tax Calendar for Small Businesses and Self-Employed – Publication 1518 – is available online or as a printable PDF

file. This 12-month calendar is filled with information on general business taxes, IRS and Social Security Administration customer assistance, electronic filing and paying options, retirement plans, business publications and forms, and common tax filing dates. Each page highlights different tax issues and tips that may be relevant to small-business owners, with room on each month to add notes, state tax dates or business appointments. You can also download the tax events into your calendar or subscribe to the tax calendar events. The calendar provides the small business owner with a ready resource for meeting their tax obligations.

The IRS Video Portal Tax Questions? Learn about tax topics through video and audio presentations on the IRS Video Portal. The video portal contains archived versions of live panel discussions, archived webinars, video clips, and audio archives of national phone forums.

IRS Audits Video Series "Your Guide to an IRS Audit” takes the viewer through the steps of an audit from notification to closing. The video series is composed of scenarios that demonstrate the stages of each type of audit: correspondence, office and field. The scenarios address issues that are common to audits of small businesses.

Virtual Small Business Tax Workshop

Business Report | March 2011

20 | B USINESS TAX GUIDE |

New laws create tax changes for small businesses During 2010, new laws such as the Affordable Care Act and the Small Business Jobs Act of 2010, created or expanded deductions and credits that small businesses and self-employed individuals should consider when completing their tax returns and making business decisions in 2011.

Health insurance deduction reduces self employment tax With the enactment of the Small Business Jobs Act of 2010, self-employed taxpayers who pay their own health insurance costs can now reduce their net earnings from self-employment by these costs. Previously, the self-employed health insurance deduction was allowed only for income tax purposes. For tax year 2010, self-employed taxpayers can also reduce their net earnings from self employment subject to SE taxes on Schedule SE by the amount of self-employed health insurance deduction claimed on line 29 on Form 1040.

Taxpayers can claim the self-employed health insurance deduction if the insurance plan is established under their business and if any of the following are true: • They were self-employed and had a net profit for the year, • They used one of the optional methods to figure net earnings from self-employment on Schedule SE, or • They received wages from an S corporation in which the taxpayer was a morethan-2-percent shareholder.

During tax year 2008, the most recent year for which data is available, the selfemployed health insurance deduction was claimed on 3.6 million tax returns, reducing taxpayers’ adjusted gross incomes by $21 billion.

Small Business Health Care Tax Credit In general, the Small Business Health Care Tax Credit is available to small employers that pay at least half of the premiums for single health insurance coverage for their employees. It is specifically tar-

Business Report | March 2011

geted to help small businesses and tax-exempt organizations that primarily employ moderateand lower-income workers.

Small businesses can claim the credit for 2010 through 2013 and for any two years after that. For tax years 2010 to 2013, the maximum credit is 35 percent of premiums paid by eligible small businesses and 25 percent of premiums paid by eligible tax-exempt organizations. Beginning in 2014, the maximum tax credit will increase to 50 percent of premiums paid by eligible small business employers and 35 percent of premiums paid by eligible tax-exempt organizations.

The maximum credit goes to smaller employers – those with 10 or fewer full-time equivalent (FTE) employees – paying annual average wages of $25,000 or less. The credit is completely phased out for employers that have 25 or more FTEs or that pay average wages of $50,000 or more per year. Because the eligibility rules are based in part on the number of FTEs, not the number of employees, employers that use part-time workers may qualify even if they employ more than 25 individuals.

Eligible small businesses will first use Form 8941 to figure the credit and then

| BUSINESS TA X GUIDE | 21 include the amount of the credit as part of the general business credit on its income tax return.

The IRS has developed a page on www.

IRS.gov devoted to this credit with answers to frequently asked questions and with explanations of the credit through various tax scenarios.

General business credit for employers The general business credits of eligible small businesses in 2010 are not subject to alternative minimum tax. The new law allows general business credits to offset both regular income tax and alternative minimum tax of eligible small businesses as described in Section 2012 of the Small Business Jobs Act. The provision is effective for any general business credits determined in the first taxable year beginning after December 31, 2009, and to any carryback of such credits. For a list of the general business credits, see Form 3800.

Small businesses can benefit from higher expensing/depreciation limits For tax years beginning in 2010 and 2011, small businesses can expense up to $500,000 of the first $2 million of certain business property placed in service during the year.

In general, businesses can choose to treat the cost of certain property as an expense and deduct it in the year the property is placed in service instead of depreciating it over several years. This property is frequently referred to as section 179 property, after the relevant section in the Internal Revenue Code.

Section 179 property is property that you acquire by purchase for use in the active conduct of your trade or business, including: • Tangible personal property.

• Other tangible property (except buildings and their structural components) used as: 1. An integral part of manufacturing, production, or extraction or of furnishing transportation, communications, electricity, gas, water, or sewage disposal services; 2. A research facility used in connection with any of the activities in (1) above; or 3. A facility used in connection with any of the activities in (1) above for the bulk storage of fungible commodities.

• Single purpose agricultural (livestock) or horticultural structures.

• Storage facilities (except buildings and their structural components) used in connection with distributing petroleum or any primary product of petroleum.

• Off-the-shelf computer software.

• Section 179 property generally does not include land, investment property (section 212 property), property used mainly outside the United States, property used mainly to furnish lodging and air conditioning or heating units.

The Small Business Jobs Act (SBJA) of 2010 increases the IRC section 179 limita-

tions on expensing of depreciable business assets for tax years beginning in 2010 and 2011 and expands temporarily the definition of section 179 property, for tax years beginning in 2010 and 2011, to include certain qualified real property a taxpayer elects to treat as section 179 property. Qualified real property means qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.

The $500,000 amount provided under the new law is reduced, but not below zero, if the cost of all section 179 property placed in service by the taxpayer during the tax year exceeds $2 million.

For tax years beginning in 2012, the maximum amount is $125,000; before enactment of the 2010 tax relief legislation, it was set at $25,000.

Depreciation limits on business vehicles - The total depreciation deduction (including the section 179 expense deduction and the 50 or 100 percent bonus depreciation) you can take for a passenger automobile (that is not a truck or a van) you use in your business and first placed in service in 2010 is increased to $11,060. The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2010 is increased to $11,160. If you do not take any bonus depreciation for the passenger automobile, truck, or van you use in your business and first placed in service in 2010, the maximum deduction you can take for a passenger automobile is $3,060 and for a truck or van is $3,160.

• 50 or 100 percent bonus depreciation.

Generally, businesses can take a special depreciation allowance to recover part of the cost of qualified property placed in service during the tax year. The allowance applies only for the first year you place the property in service.

Businesses that acquire and place qualified property into service after Sept. 8, 2010 can now claim a depreciation allowance of 100 percent of the cost of the property. The property must be placed in service before Jan. 1, 2012 (Jan. 14, 2013 in the case of certain longer-lived and transportation property).

Businesses that acquire qualified property during 2010 on or before Sept. 8, 2010 can claim a depreciation allowance of 50 percent of the cost of the property. The property must be placed in service before Jan. 1, 2013 (Jan. 1, 2014 in the case of certain longer production period property and for certain aircraft.)

The allowance is an additional deduction you can take after any section 179 deduction and before you figure regular depreciation under MACRS for the year you place the property in service. The types of property that can be depreciated are described in IRS Publication 946, How to Depreciate Property.

beginning in 2011 The paper coupon system for federal tax deposits will no longer be maintained by the Treasury Department after Dec. 31, 2010.

Most businesses must now make deposits and pay federal taxes through the Electronic Federal Tax Payment System (EFTPS).

Using EFTPS to make federal tax deposits provides substantial benefits to both taxpayers and the government. EFTPS users can make tax payments 24 hours a day, seven days a week from home or the office.

Deposits can be made online with a computer or by telephone. EFTPS also significantly reduces payment-related errors that could result in a penalty. The system helps taxpayers schedule dates to make payments even when they are out of town or on vacation when a payment is due. EFTPS business users can schedule payments up to 120 days in advance of the desired payment date.

Information on EFTPS, including how to enroll, can be found at www.eftps.gov or by calling EFTPS Customer Service at 1-800555-4477.

Some businesses paying a minimal amount of tax may make their payments with the related tax return, instead of using EFTPS.

Small businesses to use EFTPS for deposits

Business Report | March 2011

22

| B USINESS TAX GUIDE |

Most small businesses not aware of health care tax credits Sen. Tom Carper (D-Del.) released the following statement in response to a recent survey by the Small Business Majority that showed only 43 percent of eligible small businesses are familiar with the tax credits enacted as part of health care reform: "Small business owners want to do the right thing and provide health insurance for themselves and their employees, but rising health insurance costs have made this increasingly difficult, particularly in this challenging economy. That's why one of my top priorities in crafting the Affordable Care Act was to help create these health insurance tax credits to provide the assistance small businesses needed to offer affordable, quality health insurance. This is an important program for small businesses, but in order for it to be effective we have to make sure that small businesses know this assistance is available. More than 4 million small businesses across the nation – including 11,300 small businesses in Delaware – are eligible to receive a tax credit for providing their employees with health insurance in 2010. Yet, according to a recent study by the Small Business Majority, only 43 percent of eligible small businesses are aware that their business could qualify for this important tax relief enacted as part of the Affordable Care Act. In this difficult economy, it is imperative that we make sure small businesses are benefitting from this critically-needed provision, and can continue to provide their employees with health insurance for years to come.

"The health care tax credit could provide up to $40 billion in savings to our nation's small businesses over the next 10 years. Small businesses cannot afford to miss out on claiming this important tax

Business Report | March 2011

Sen. Carper discusses health care tax credits for eligible small businesses with local accountants at Jefferson, Urian, Doane & Sterner in Georgetown on Jan. 28.

credit. I urge tax preparers to take all necessary steps to identify potential savings for small businesses already providing, or wanting to provide, health care benefits to their employees. It is my hope that this financial assistance will make it possible for more small businesses to offer health insurance to their employees and provide them with more resources to expand and create more jobs in the First State. As we prepare for the 2010 tax filing season, I will be working with small businesses, tax professionals and small business organizations in Delaware to ensure that this valuable credit is not overlooked and to further raise awareness of this opportunity to reduce costs for small businesses."

Sen. Carper held a press conference in Georgetown with a local tax preparation expert and a local small business to highlight the small business health care tax credit. The purpose of the event was to help remind both accounting professionals and small business owners of the availability of this tax relief for the upcoming tax filing season.

The small business tax credit that was enacted as part of the Affordable Care Act of 2010 is available to businesses with fewer than 25 workers with average wages

of less than $50,000 for tax credits as much as 35 percent of the cost of the health insurance that they provide to their employees.

The credit will rise to a maximum of 50% in 2014.

The credit is designed to encourage small business employers to offer health insurance coverage for the first time or maintain coverage they already have. More than 4 million small businesses, or 83% of all small businesses in the United States, will be eligible to receive the tax credit in 2010. Over 10 years, the tax credit will be worth $40 billion to our nation's small employers.

The IRS has provided several tools to help small businesses and their accountants determine if this credit will apply to them.

These are available at www.irs.gov. They have also given an example of the benefits that will be received by a typical small business. For example, a restaurant with 40 part-time employees will receive tax relief of $28,000 in 2010 to help pay for the cost of providing health insurance to their employees.

To read the Small Business Majority's report, visit http://www.smallbusinessmajority.org/_pdf/tax_credit/Helping_Small_ Businesses.pdf.

| BUSINESS TA X GUIDE |

23

Tax tips for self-employed individuals If you are in business for yourself, or carry on a trade or business as a sole proprietor or an independent contractor, you generally would consider yourself selfemployed and you would file IRS Schedule C, Profit or Loss From Business or Schedule C-EZ, Net Profit From Business with your Form 1040.

Here are a few things the IRS wants you to know about self-employment: • Self-employment can include work in addition to your regular full-time business activities, such as part-time work you do at home or in addition to your regular job.

• If you are self-employed you generally have to pay Self-employment Tax. Self-employment tax is a social security and Medicare tax primarily for individuals who work for themselves. It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. You figure SE tax yourself using a Form 1040 Schedule SE. Also, you can deduct half of your self-employment tax in figuring your adjusted gross income.

• If you are self-employed you generally have to make estimated tax payments. This applies even if you also have a full-time or part-time job and your employer withholds taxes from your wages. Estimated tax is the method used to pay tax on income that is not subject to withholding. If you don’t make quarterly payments you may be penalized for underpayment at the end of the tax year.

• You can deduct the costs of running your business. These costs are known as business expenses. These are costs you do not have to capitalize or include in the cost of goods sold but can deduct in the current year.

• To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your field of business. A necessary expense is one that is helpful and appropriate for your business. An expense

does not have to be indispensable to be considered necessary.

For more information see IRS Publication 334, Tax Guide for Small Business, IRS Publication 535, Business Expenses and Publication 505, Tax Withholding and Estimated Tax, available at www.irs.gov or by calling the IRS forms and publications order line at 800-TAX-FORM (800-8293676).

EDITOR’S NOTE

January’s edition of the Business Report featured an article on NRG Energy where David Gaier’s name was mispelled. We apologize and regret the error.

*Savings are federally insured by the National Credit Union Administration, a U.S. Government Agency to at least $250,000 and up to an additional $250,000 in coverage is provided thru the Excess Share Insurance Corporation (ESI).

Business Report | March 2011

24

| HEALTH R EPORT |

HEALTH REPORT

Artist showcase, sale

Delaware Senator Christopher Coons got a first hand glimpse of Nanticoke Memorial Hospital’s 139bed facility and met with staff, including Steven A. Rose, Nanticoke Health Services president & chief executive officer.

Senator visits Nanticoke Memorial Delaware Senator Christopher Coons got a first-hand glimpse of Nanticoke Memorial Hospital’s 139-bed facility recently. Senator Coons met with Steven A. Rose, Nanticoke Health Services president & chief executive officer, and various staff throughout the hospital while touring the facility.

Senator Coons and Rose discussed health care reform and the impact it could have on Nanticoke Memorial Hospital and the local community.

The Senator spoke with long-standing volunteer, Janet Hubbard and Patient Advocate, Cathy Marketto. As they toured, Senator Coons and Rose discussed the challenges facing a community hospital like Nanticoke as well as the benefits Nanticoke provides to Business Report | March 2011

the local community, such as access to health care, community outreach and economic development.

Senator Coons was impressed to learn about the effectiveness of the hospital’s continuation in expanding their accredited cancer care services, and with the Level III Trauma Center’s significant and consistent contribution with local emergency management personnel.

Accredited by The Joint Commission, Nanticoke Memorial Hospital became the first hospital in Delaware to have a Stroke Center with advanced certification from The Joint Commission, and was given accreditation with commendation by the American College of Surgeons’ Commission on Cancer.

As part of its Planetree philosophy of promoting a healing environment for patients and their families, the Bayhealth Arts and Entertainment Committee is showcasing the artwork of local artists at Kent General Hospital and Milford Memorial Hospital. Kathy Buschi (shown here), whose prints focus on popular Delaware landmarks, has been instrumental in helping Bayhealth get other local artists involved in this program. Her work, which is on display at Milford Memorial Hospital until mid-March, is for sale with 25 percent of the proceeds benefiting patient programs and services funded by the Bayhealth Foundation.

For more information or to make a purchase, contact Jane Hewitt at 744-7085.

Lab receives accreditation

Nanticoke Memorial Hospital has earned The Joint Commission’s Gold Seal of Approval for accreditation by demonstrating compliance with The Joint Commission’s national standards for health care quality and safety in laboratories. The accreditation award recognizes Nanticoke Memorial Hospital’s dedication to continuous compliance with The Joint Commission’s state-ofthe-art standards. Nanticoke Memorial Hospital underwent a rigorous unannounced on-site survey by a team of Joint Commission expert surveyors. The facility was evaluated for compliance with standards of care that directly affect the quality and safety of diagnostic services and patient care.

| HEALTH R EPORT | 25 Bayhealth announces 1A Peer Award Bayhealth Medical Center 1A MedicalSurgical Clinical Coordinators Irene Roberts, RN, BSN, and Glenda Delacruz, RN, BSN, are the latest winners of the 1A Peer Award at Bayhealth - Kent General Hospital. Three times each year, 1A staff members nominate their peers and the 1A Peer Award winner is selected by the 1A nurse manager and clinical coordinators.

The award recognizes clinical excellence, outstanding patient service and exemplary teamwork. Irene Roberts first joined Bayhealth in June 2003 and has served as a nurse for more than 10 years. She earned her bachelor of science in nursing from West Virginia University. Glenda Delacruz has been a nurse for nearly 22 years. She earned her bachelor of science in nursing from Delos Santos College in her native Manila, Philippines in 1989. Delacruz served as a nurse at Makati Medical Center in Manila for 10 years. She has served as a nurse in the 1A Medical-Surgical Unit at Kent General Hospital since 1999.

From left are Glenda Delacruz and Irene Roberts.

Barnes Healthcare provides occupational, family health services Established in July 2009, Barnes Healthcare Inc. provides occupational and family health services to companies and individuals in Georgetown and surrounding communities.

The mission of Barnes Healthcare is to provide prompt, professional, quality services at reasonable rates.

Annette Hall Barnes, Nurse Practitioner & owner, and Brenda Cameron, Office Manager, work diligently to provide services that meet your needs.

With over 25 years of healthcare experience, 20 years in occupational health & safety, Barnes Healthcare can be the:

OSHA, Department of Transportation (DOT), and other agencies.

• Trainer of CPR/First Aid, Hearing Conservation, Respiratory Protection, Supervisor Reasonable Cause, Ergonomics, & general safety topics.

• Coordinator of health services: wellness screenings, immunizations, & TB screening.

• Certified provider for your work or personal injury/illness care.

• Expert resource for your health & safety questions.

• Provider of services required by

Contact Barnes Healthcare today for more information, company references, or to establish your account.

Other current health programs include: • Screening for Life • Annual Influenza Vaccinations, ages 12 & older, $15

BARNES HEALTHCARE Occupational & Family Practice “Services for Work, Home & Play”

Why Wait to be Safe & Healthy?

Prompt Professional Reasonable Rates Annette Hall Barnes Family Nurse Practitioner Brenda Cameron Office Manager Work Physicals (DOT/School Bus/Post Job Offer) Student Physicals (School/Camp/Sports) Drug & Alcohol Testing/DOT Consortium Hearing & Pulmonary Tests Injury/Illness Care (Work or Personal) TB Screening/Vaccinations Safety & Health Training

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Business Report | March 2011

26 | HEALTH R EPORT |

St. John’s Preschool donates to pediatric fund During the holiday season, Grotto’s Grand Slam in Seaford hosted a parade of trees. St. John’s Preschool sponsored one of the trees, and through support of the community, the St. John’s tree received several hundred dollars in donations.

The “Children’s Tree” was decorated by the students of St. John’s Preschool in support of “The Pegeen and Samantha Brown Pediatric Fund” at Nanticoke Memorial Hospital.

All proceeds from the collection box placed under the preschool tree and support from Grotto Pizza directly benefits The Pegeen and Samantha Brown Pediatric Fund.

Nanticoke Health Services Senior Vice President, Tom Brown, accepted a contribution check in the amount of $548.60 on behalf of The Pegeen and Samantha Brown Pediatric Fund and visited with the students of St. John’s Preschool, many of whom helped to decorate the tree.

The Pegeen and Samantha Brown Pediatric Fund was established in memory of two special ladies in the community who were passionate about children.

Bayhealth sponsors Southern Delaware Heart & Stroke Gala Bayhealth Medical Center is once again a proud signature sponsor of this year’s Southern Delaware Heart & Stroke Gala, benefiting the American Heart Association.

The event gets underway at 8 p.m. on Saturday, March 19, at the Sheraton Dover Hotel. This year’s event promises to be an entertaining and memorable evening with some of Delaware’s top community and corporate leaders joining Bayhealth in raising awareness and funding for the American Heart Association.

The theme for the 2011 Southern Delaware Heart & Stroke Gala is “An Evening in Oz.” From the gourmet food, to the silent and live auctions, to the opportunity to get acquainted with new friends, it should be an exciting night of glitz and glamour.

For more information, tickets or sponsorship opportunities, call 1-877-750-4276.

Business Report | March 2011

The pediatric area in the emergency room at Nanticoke Memorial Hospital is designed, with the help of The Pegeen and Samantha Brown Pediatric Fund, to make children feel comfortable in the event that an emergency visit to the hospital is needed.

The treatment rooms are decorated in a beach theme with underwater paintings.

There is a wagon to transport children to the Radiology Department. An art cart and supplies allow children to stay busy while waiting for tests and other procedures. A play area is available with soft furniture and cushioned flooring. Televisions have been installed in all rooms.

The newly renovated pediatrics unit, located on the hospital’s first floor, features a design and layout that is friendly for children, teens, young adults, and their families.

This unit features oversized patient rooms to allow parents to stay with their children. Movies and video games are also available.

The Foundation is working to meet Nanticoke Health Services’ short and longrange funding needs through various resource

Nanticoke Health Services Senior Vice President, Tom Brown, and Nanticoke Foundation Executive Director, Lyndon Yearick accept a contribution check in the amount of $548.60 on behalf of The Pegeen and Samantha Brown Pediatric Fund at Nanticoke Memorial Hospital from students of St. John’s Preschool.

development initiatives that include annual campaigns, special events, grant writing and planned giving. The Foundation looks to the community to help foster continued growth in health care services for Sussex County.

More information about the Foundation and its programs is available by calling 6296611, ext. 8945 or by visiting www.nanticoke. org/onlinegiving.

Go Red For Women

Bayhealth Medical Center was the proud co-sponsor of the 2011 Southern Delaware Go Red for Women Luncheon and Fashion Show, an event which raises public awareness and funding for the American Heart Association.On Feb. 4, Bayhealth employees joined dozens of other supporters at the Dover Sheraton in wearing red, the color that symbolizes the power of women to wipe out heart disease by increasing their cardiovascular activity and maintaining healthy diets and lifestyles.

Bayhealth provided an information session on cardiovascular health and sponsored a pre-event quiz show on heart health.

This year’s Go Red fashion models included Bayhealth Senior Vice President and Chief Operating Officer Deborah Watson, Bayhealth Care Management Director Joanne Fletcher, Miss Delaware Kayla Martell, Dover First Lady Blanche Carey and Southern Delaware Heart & Stroke Gala Chair Tonda Parks.

27

BUSINESS LICENSES Bethany Beach Dennise Scott, CDI; 29543 Cove Way, Bethany Beach; professional and/or personal services Liz Weston Interiors; 56079 Cypress Lake Circle, Bethany Beach; professional and/or personal services-unclassified

Seeneytown Rd., Dover; personal servicesgeneral repairperson J&M Landscaping LLC; 278 W. Darby Circle, Dover; contractor-residential J. Manuel Entertainment; 128 Nob Hill Rd., Dover; personal services-entertain-

ment agent Justine’s Hallmark Store LLC; 132 Greentree Dr., Dover; reconciliation purpose code Kerchevall, Jr., Richard L., RK Contracting LLC; 1255 Harrison Dr., Dover;

Bridgeville B.A.E.R; 20165 Bucks Branch Rd., Bridgeville; personal services-general repairperson Lillian Harrison LLC; 18001 Atlanta Rd., Bridgevile; professional and/or personal services Little Promises Christian Child Care; 10936 Leadership Way, Bridgeville; professional and/or personal services-unclassified Camden Jarel Industries LLC; 203 S. Dupont Hwy., Camden; manufacturer-various products Ragunandan Investments LLC; 177 Old Camden Rd., Camden; commercial lessor Supercuts Corporate Shops Inc., Supercuts #90710; 374 Walmart Dr., Ste. 4, Camden; professional and/or personal services-unclassified, retailer-various products Delmar Baucina Inc., Tony Caruso Pizza & Italian Eatery; Delmar Commons; 38627 Benro Dr. Unit 8, Delmar; retailer-restaurant Dover AAMIRA Auto Consultants; 21 Bailey Circle, Dover; professional and/or personal services ARC Contractor LLC; 1818 Kitts Hummock Rd., Dover; contractor-residential Burke, Anthony J.; 503 Lakewood Place, Dover; reconciliation purpose code CS Cleaning Services; 1495 Sharon Hill Rd., Dover; professional and/or personal services Canasa, Codi L., Culture; 1365 N. Dupont Hwy., Dover; retailer-dry goods & apparel Chim Chim Cheree Fireplace, Nestor Construction; 3957 N. Dupont Hwy., Dover; residential contractor/developer Disc Joc’s Entertainment LLC; 51 Webbs Ln., Apt. N1, Dover; professional and/or personal services El Pipil LLC, El Pipil Restaurant; 720 Townsend Blvd., Ste. D, Dover; retailerrestaurant Financial and Marketing Services; 107 Stuart Dr., Dover; broker FMG Lawn Care Service; 1112 Business Report | March 2011

28 reconciliation purpose code Lakshya LLC; 111 S. West St., Dover; commercial lessor Lewis, Billy Hugh; 1534 John Clark Rd., Dover; reconciliation purpose code Mobile Foods LLC; 4601 S. Dupont Hwy., Ste. 6, Dover; reconciliation purpose code Nason, John M., Discount Appliance Repair; 41 Beechwood Ave., Dover; personal services-general repairperson P&G Debris Removal; 321 Mayberry Ln., Dover; reconciliation purpose code PIA OM LLC; 72 Holly Oak Ln., Dover; tobacco products retailer Ragunandan Investments LLC; 133 Saulsbury Rd., Dover; commercial lessor Remit Now International Inc.; 28 Old Rudnick Ln., Dover; professional servicesincorporator S.A. Glick Photography; 233 Falmouth Way, Dover; photographer Smart Energy Solutions LLC; 3681 S. Little Creek Rd., Dover; reconciliation purpose code Georgetown Burton Mason, Tanya, Allied Resources LLC; 22524 Raccoon Ditch Rd., Georgetown; reconciliation purpose code Harrington Griff and Sons Hometown Auto Rep.; 10 Clark St., Harrington; personal servicemotor vehicle service Technikal Signs; 212

Harrington Ave., Harrington; professional and/or personal services Laurel A&M Cleaning Svcs.; 28497 Seaford Rd., Laurel; reconciliation purpose code CJ n AD General Contractor; 9681 Loblolly Ave., Laurel; contractor-residential Delaware Combat Sports - Laurel; 10254 Stone Creek Rd., Laurel; professional and/or personal services G and G Enterprises; 6890 Millcreek Circle, Laurel; retailer-various products Hickman, Antoinette; 11290 Trussum Pond Rd., Laurel; reconciliation purpose code Lewes AJG Designs; 31800 Siham Rd., #E14, Lewes; retailer-dry goods & apparel Dey, Noel D.; 30738 Edgewater Dr., Lewes; professional and/or personal services Erol & Donna’s Diner LLC, Ocean Point Grill; 17252 N. Village Main Blvd., Lewes; reconciliation purpose code Naylor, Drew Robert; 18522 Little Goat Ln., Lewes; reconciliation purpose code Santino Enterprises; 101 2nd St., Lewes; retailer-various products Sheehan, Joseph M., Underground Studios; 1416 Highway One, Lewes; professional and/or personal services-unclassified Milford Bob Veal Farm Inc., The; 4873 Mills Rd., Milford; wholesaler-food (except processor)

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Business Report | March 2011

D. Marshall Enterprises LLC; 601 New St., Milford; drayperson/mover Delmarva Recovery Services LLC; 1973 Bay Rd., Milford; drayperson/mover East Coast Signs & Graphics LLC; 603 N. Rehoboth Blvd., Milford; reconciliation purpose code Eckert, Michael, Eckert Title & Contracting LLC; 450 Kings Hwy., Milford; reconciliation purpose code Fur Baby; 12 W. Bullrush Dr., Milford; retailer-dry goods & apparel Grden, Jason A., IMJ Productions; 111 Beaufort Ln., Milford; personal servicesentertainment agent Harris, Andrew; 604 Hammond Dr., Milford; retailervarious products New Look Renovations LLC; P.O. Box 262, Milford; contractor-residential RMD Products & Svcs. LLC; 8 S. Walnut St., Milford; reconciliation purpose code Millsboro Baby’s 1st Diaper; 38495 Shroud St., Millsboro; wholesaler-dry good apparel, etc., retailer-various products Ballantine, Bruce, Unique Nite Lites; 27927 Possum Point Rd., Millsboro; retailer-various products Brad’s Custom Painting LLC; 32038 Legion Rd., Millsboro; contractor-residential Conti Holdings LLC; 28280 John J. Williams Hwy., Millsboro; reconciliation purpose code Delmarva Marketing, PMB 2; 24832 John J. Williams Hwy., Unit 1, Millsboro; retailervarious products Findley Robert S., Findley’s Friendly Computer Svc.; 24798 Shoreline Dr., Millsboro; professional and/or personal services Kullman Consulting Services; 26861 Diver Duck Dr., Millsboro; professional and/or personal services La Guadalupana Mexican Store LLC; 31507 Oak Orchard Rd., Millsboro; reconciliation purpose code La Guadalupana Mexican Store LLC; 31507 Oak Orchard Rd., Millsboro; reconciliation purpose code Lawson, Robert, L&L Discount Foods; 107 W. Dupont Hwy., Millsboro; tobacco products retailer

Stone Mill Construction LLC, The, Antonio Trujillo; P.O. Box 1521, Millsboro; contractor-residential Strands Property Preservation Co., LLC; 26025 Oak St., Millsboro; reconciliation purpose code Supercuts Corporate Shops Inc., Supercuts #90704; 26670 Centerview Dr., Unit 12, Millsboro; professional and/or personal services-unclassified, retailer-various products Taylor, Jennifer, Maid for the Beach; 103 William Dr., Millsboro; reconciliation purpose code Seaford AD Construction LLC, Audelio D. Roblero; 23795 Dove Rd., Seaford; contractorresidential Atlantic Auto Brokers LLC; 4951 Neals School Rd., Seaford; motor vehicle dealer, wholesaler-any products Delaware Digestive Diseases Associates PA; 904 Middleford Rd., Seaford; professional services-medical office EZ Auto Repo; 27544 Easy Ln., Seaford; reconciliation purpose code Salon PS Maryland LLc; 1100 Norman Eskridge Hwy., Ste. 200, Seaford; personal services-beautician Supercuts Corporate Shops Inc., Supercuts #90709; 22846 Sussex Hwy., Seaford; professional and/or personal services-unclassified, retailer-various products W.E. Krieg PA; 4354 Woodpecker Rd., Seaford; professional and/or personal services Smyrna Alpha Team Computer Repair; 608 Sally Ct., Smyrna; professional and/or personal services Gratkowski, Sr., Joseph A.; 29 S. Clements St., Smyrna; reconciliation purpose code Lisa A. Fagioletti, DMD LLC; 25 W. Commerce St., Smyrna; professional servicesdental office Vic Keeler Racing Stables LLC; 194 Blackbird Greenspring Rd., Smyrna; harness race trainer Zoe’s Treasure Chest; 36 Harkins Dr., Smyrna; retailerdry goods & apparel

29

Chamber of commerce

Business Directory ADVERTISING

CHAMBER OF COMMERCE

Morning Star Business Report Bryant Richardson 302-629-9788 Fax 302-629-9243 msbusinessreport.com sales@mspublications.com PO Box 1000, 951 Norman Eskridge Hwy. Seaford, DE 19973

Central Delaware Chamber of Commerce Sandy Dale 302-734-7513 Fax 302-678-0189 cdcc.net director@cdcc.net 435 N. DuPont Hwy. Dover, DE 19901

ARCHITECTS & ENGINEERS

Georgetown Chamber of Commerce Karen Duffield 302-856-1544 Fax 302-856-1577 georgetowncoc.com info@georgetowncoc.com 140 Layton Ave., PO Box 1 Georgetown, DE 19947

A-ES ArchiTech, LLC Eric A. Booth Thomas D. Plotts 410-543-4595 Fax 410-543-4898 aesarchitech.com ebooth@aesarchitech.com tplotts@aesarchitech.com 110 W. Church St. Salisbury, MD 21801 George, Miles & Buhr, LLC Michelle Everngam 302-628-1421 Fax 302-628-8350 gmbnet.com meverngam@gmbnet.com 400 High St. Seaford, DE 19973 George, Miles & Buhr, LLC Michelle Everngam 410-742-3115 Fax 410-548-5790 gmbnet.com meverngam@gmbnet.com 206 W. Main St. Salisbury, MD 21801 CABINETRY U. L. Harman, Inc. Delores Bowles Jeff Riddleberger 800-346-4887 302-492-3456 Fax 410-482-8879 www.ulharman.com info@ulharman.com PO Box 56 Marydel, DE 19964

Lewes Chamber of Commerce Betsy Reamer 302-645-8073 Toll Free 877-465-3937 Fax 302-645-8412 leweschamber.com inquiry@leweschamber.com P.O. Box 1, 120 Kings Hwy. Lewes, DE 19958 Greater Millsboro Chamber of Commerce Amy Simmons 302-934-6777 Fax 302-934-6065 millsborochamber.com millsboro@intercom.net P.O. Box 187 Millsboro, DE 19966 Milton Chamber of Commerce Georgia Dalzell 302-684-1101 707 Chestnut St. P.O. Box 61 Milton, DE 19968

Rehoboth-Dewey Chamber of Commerce Carol Everhart 302-227-6446 800-441-1329 ext. 13 Fax 302-227-8351 beach-fun.com rehoboth@beach-fun.com 501 Rehoboth Ave. Rehoboth Beach, DE 1997 Greater Seaford Chamber of Commerce Paula Gunson 302-629-9690 Fax 302-629-0281 seafordchamber.com admin@seafordchamber.com 304A High St. Seaford, DE 19973 EDUCATION University of Delaware Professional & Continuing Studies Tara Kee 866-820-0238 Fax 302-831-3292 www.pcs.udel.edu continuing-ed@udel.edu Carter Partnership Center Del Tech Owens Campus Georgetown, DE 19947 ENVIRONMENTAL Delaware Solid Waste Authority Wendy Pizzadili 302-739-5361 Fax 302-739-4287 dswa.com wlp@dswa.com 1128 S. Bradford St., PO Box 455 Dover, DE 19903

Business Report | March 2011

30 EMPLOYMENT Essential Staffing Inc. Best Temps of Dover Patsy Ware 302-674-4357 Fax 302-674-4878 pware@besttemporaries.com 385 W. North St., Suite A Dover, DE 19904 FINANCIAL Bank of Delmarva Scott Rukowicz 302-875-5901 Fax 302-875-1766 bankofdelmarva.com srukowicz@bankofdelmarva.com 200 East Market St. Laurel, DE 19956 County Bank 9 Sussex County Locations www.CountyBankDel.com Rehoboth Beach Branch 302-226-9800 Fax 302-226-3182 19927 Shuttle Rd. Rehoboth Beach, DE 19971 Long Neck Branch 302-947-7300 Fax 302-947-7303 25933 School Lane Millsboro, DE 19966 Milford Branch 302-424-2500 Fax 302-424-2265 100 East Masten Circle Milford, DE 19963 Seaford Branch 302-628-4400 Fax 302-628-4405 632 West Stein Highway Seaford, DE 19973 Millville Branch 302-537-0900 Fax 302-537-0905 10 Old Mill Rd. Millville, DE 19967 Georgetown Branch 302-855-2000 Fax 302-855-2005 13 N. Bedford St. Georgetown, DE 19947

Business Report | March 2011

Laurel Branch 302-877-5000 Fax 302-877-5005 1122 S. Central Ave. Laurel, DE 19956 Lewes Branch 302-645-8880 Fax 302-645-0888 1609 Savannah Rd. Village of Five Points Lewes, DE 19958 Milton Branch 302-684-2300 Fax 302-684-2305 140 Broadkill Rd. Milton, DE 19968 Del One 7 Statewide Locations Debbie Jewell 302-672-1492 Fax 302-739-1790 Del-One.org debbie.jewell@Del-One.org 270 Beiser Blvd.

Dover, DE 19904 Delaware State Police Federal Credit Union Stephen Cimo 302-856-3501 ext. 120 Fax 302-856-2539 www.dspfcu.com scimo@dspfcu.com PO Box 800 Georgetown, DE 19947 Discover Bank Sherry Berman 302-349-4512 Fax 302-349-4578 www.myDiscoverbank.com sherryberman@discover.com P.O. Box 2003 Greenwood, DE 19950 Seaford Federal Credit Union Mary Adams 302-629-7852 Fax 302-629-9125 www.seafordfcu.com mary@seafordfcu.com Seaford Professional Center Rt. 13 South Seaford DE 19973 Dagsboro Branch Veronica Nhan-Nock (302)934-1774 Fax (302)297-0016 veronica@seafordfcu.com 30650 Dupont Hwy. Dagsboro, DE 19939

FUNERAL SERVICES Watson Yates Funeral Home Gary Yates 302-629-8561 Fax 302-629-7961 Front & King St. Seaford, DE 19973 GRAPHIC/WEBSITE DESIGN Farnell & Gast Insurance Joe Gast, CPCU 302-536-6031 800-966-4514 Fax 302-536-6257 www.averyhall.com Jgast@AveryHall.com 500 W. Stein Highway Seaford, DE 19973 Hamilton Associates Herb G.Quick Jocelyn K. Quick 302-629-4949 Fax 302-629-4949 www.hamiltongraphics.com hamiltongraphics@aol.com PO Box 1431 Seaford DE 19973 Dean Design Marketing Group Jane E. Dean 302-674-5007 877-407-9800 Fax 717-898-9570 www.deandesign.com thestudio@deandesign.com 13 Water St. Lincoln, DE 19960 Health Heritage At Milford Assisted Living Community Genesis HealthCare Cheryl Stover 302-422-8700 Fax 302-422-8744 www.genesishcc.com cheryl.stover@genesishcc.com 500 South DuPont Blvd.

Milford, DE 19963 Nanticoke Health Services ReneĂŠ Morris 302-629-6611 Fax 302-629-2493 www.nanticoke.org morrisr@nanticoke.org 801 Middleford Rd. Seaford, DE 19973

Bayhealth Medical Center Milford Memorial Hospital Ellen Shockley 302-430-5034 Fax 302-430-5946 bayhealth.org ellen_shockley@bayhealth.org 21 W. Clarke Ave. Milford, DE 19968 INSURANCE Clifford Short Insurance Cliff Short 302-856-7773 Fax 302-856-7943 cliffshortinsurance@comcast.net 606 East Market St. Georgetown, DE 19947 Farnell & Gast Insurance Joe Gast, CPCU 302-629-4514 800-966-4514 Fax 302-536-6257 www.cfmnet.com debby@cfmnet.com 500 W. Stein Highway Seaford, DE 19973 INTERNET SERVICE & WEB PAGE DESIGN Delmarva Digital Tim Smith 302-875-7700 Fax 302-875-8288 www.ddmg.net ddmg.netsales@ddmg.net 220 Laureltowne Laurel, DE 19956

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302

MEDICAL TRANSPORT

REAL ESTATE

Lifestar Ambulance Mike Parker 800-572-9838 410-546-0809 Fax 410-860-5260 lifestarambulance.com mike@lifestarambulance.com 1024 S. Tower Dr. Salisbury, MD 21804

Coldwell Banker Commercial Resort Realty 302-227-5000 Fax 302-227-5008 cbankercommercial.com 20814 Coastal Hwy. Rehoboth Beach, DE 19971

MORTGAGES The Mortgage Market of Delaware JoAnn Moore 302-422-4414 Cell 302-236-1229 Fax 302-422-4494 themortgagemarketofdelaware.com 401 S. Dupont Boulevard Milford, DE 19963 OFFICE FURNITURE AMI Business Interiors Tom Woodstock 800 830-0801 302 226-0801 archmarketing@comcast.net archmktg.com 123 Glade Circle West Rehoboth, DE 19971 PAYROLL SERVICE Payroll Professionals Jessica Amaty 302-645-5700 302-645-0395 payroll@1040pro.com 1636-D Savannah Rd. Lewes, DE 19958 PORTRAITS Portraits In The Sand Dave Koster 302-226-9226 Fax 302-226-8424 PortraitsInTheSand.com businessreport@portraitsinthesand.com 110 White Oak Rd. Rehoboth Beach, DE 19971

Long & Foster Real Estate, Inc. Ethel M. Lewis 302-227-2541 ext. 470 800-462-3224 Fax 302-227-8165 longandfosterde.com ethel.lewis@lnf.com 720 Rehoboth Ave. Rehoboth Beach, DE 19971 Coldwell Banker Resort Realty Skip Faust 302-227-5000 office 302-745-8764 cell Fax 302-227-3804 skipfaust.com skipfaust@hotmail.com 20184 Coastal Hwy Rehoboth Beach, DE 19971 TATTOO STUDIO Ancient Art Tattoo Studio, Inc. Peggi Hurley 302-644-1864 ancientarttattoo.net peghurley@comcast.net 34410 Tenley Ct. #1 Lewes, DE 19958 UTILITIES Artesian Water Company George Phillips 302-453-6900 302-684-2527 800-332-5114 Fax 302-453-6957 Fax 302-684-5164 artesianwater.com gphillips@artesianwater.com 664 Churchman’s Rd. Newark, DE 19702 28322 Lewes-Gtown Hwy. Milton, DE 19965