Spring 2012
Small steps lead to
enduring success for The NRP Group
keeping track Record Retention
focus on InvestOhio
get to know Brian Berning
going for gold Shaking the apple tree I don’t know anyone who hasn’t been touched by the genius of Steve Jobs.
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Through Jobs’ vision and such gadgets as the iPhone and iPod—not to mention revolutionary approaches to entertainment and publishing through Pixar Animation Studios and Apple computers—the lives of millions of people around the globe have forever been changed.
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CHICAGO 225 West Illinois St., Suite 300 Chicago, IL 60654
CINCINNATI
He was a perfectionist—someone who was
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painstakingly demanding of his teams. He would
Cincinnati, OH 45249
mercilessly reject ideas only to turn around and later pitch the same ones. He would distort reality in ways that would make anyone believe his assertions no matter how illogical they were. From all accounts, he certainly never earned a “favorite boss” award. “It’s OK to be driven a little crazy by someone who is so consistently right,” said John Sculley, who served as Apple CEO for a decade until 1993. Not surprisingly, he butted heads with Jobs but developed a deep respect for him because of his ambition. Jobs believed you win on innovation, and you’re innovative when you effectively connect with your customer base. With products, engineering, and design, Jobs said, “Deciding what not to do is as important as deciding what to do.” Apple connects with consumers by offering limited—but arguably better—products. Jobs got so many things right because he was driven by the user’s experience. He knew what consumers wanted even before they did. He understood function was necessary but design was the real attention getter and the element that set Apple apart. This is what made him brilliant (and a billionaire). Having that kind of crystal ball doesn’t need to be reserved solely for technological geniuses. It simply requires business leaders to take a step back and ask themselves, “What do my clients want? What will make their lives better and easier? And how can I
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be the one to give it to them?” Rather than selling clients on your process, understand theirs. Ask questions, dig deep, and get to the root of what makes them tick and sparks their excitement. Success isn’t guaranteed when you’re simply determined to increase your revenue. It comes when you can satisfy a customer’s inherent need—even one they haven’t yet realized.
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SS&G WEALTH MANAGEMENT 275 Springside Drive Akron, OH 44333 800-871-0985
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Mark Goldfarb, CPA
800-579-9529
Managing Director Send letters to the editor and story ideas to Solutions@SSandG.com
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SS&G is a founding member of LEA Global, an international professional association of independently owned accounting and consulting firms.
first person Brian Berning Title: Managing director, Erlanger, Ky., and Cincinnati Education: Bachelor’s degree in accounting from Northern Kentucky University Hometown: Fort Thomas, Ky. Year I joined SS&G: 1997
My first job: At the age of 16, I started washing dishes at a local restaurant, Coach & Four. Everyone should work in a restaurant at least once. It’s arguably one of the most demanding jobs you can have. It teaches valuable life lessons: how to think quickly, how to entertain, how to be a team player, the importance of a smile, a better understanding of various personalities, and how to deal with negativity and accountability. It also gives you a bit more respect and a better attitude toward anyone who works in customer service. The word that best describes me: Passionate I am a member of: Welcome House of Northern Kentucky Board of Directors, Northern Kentucky Chamber of Commerce Board of Directors, The Metropolitan Club Junior Advisory Committee, Leadership Northern Kentucky Alumni Association, and Four Seasons Marina Yacht Club.
times, someone with strong verbal and communication skills, inspirational, a person with a strong sense of hope who empowers others, one with a serving heart, competent, passionate, courageous, bold, one with a good sense of humor and committed to others, excellence, competition, and winning. The business leader I admire most: Warren Buffett
I’ve been recognized among: Cincinnati Business Courier’s Forty Under 40, and I received Legacy’s Next Generation Award. The best part about my job: is experiencing a new challenge every day, if not every hour. There is never a dull moment. I love the critical thinking and thought leadership this job demands. The best advice I’ve received: You can teach aptitude, but you can’t teach character. The biggest challenge I’ve overcome: and am still learning is to inspire and encourage others to achieve their best. If I could change anything in my career: I would find more hours to volunteer at local health and welfare charities and spend more quality time with my family. If I could give one piece of advice to executives: Character matters. A great leader is: transparent, devoted, loyal, respectful, humble, trusted, coachable, someone who understands and accepts his or her role, a person of high integrity, a team player, someone with vision and optimism even during troubled
My business philosophy: Fear complacency and entitlement. Be humble, and have a good sense of humor. Deliver world-class customer service, and be compassionate to those you serve. The greatest invention of the last 10 years: The iPad. I use it to manage a number of personal and professional obligations, my spouse uses it to manage our household, and my 1-year-old son uses it as an educational tool and for entertainment. He’s absolutely addicted to it. If I weren’t doing this, I would: be the classic entrepreneur, bringing some random idea and nurturing it to a successful business venture. My attitude toward change is: to never accept the status quo. Embrace change or fall behind. I’m inspired by: individuals who have overcome unprecedented odds in life, health, sports, or business through focused determination, effort, sacrifice, and commitment. Success is: peace of mind and gauged by the number of people who show up at your funeral. j
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industry Keeping track The importance of record retention
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ou are a business owner or manager. You keep your receipts when you make purchases. Most banks have copies of the checks available online. Not sure it is necessary to mention this, so please delete. You keep your bank statements. You fill out lines on the spreadsheets you use to keep track of it all. Your filing cabinets are a little cluttered, but you generally know where everything is. Overall, you’re ready for tax season. If the Internal Revenue Service sends an auditor to review your expense reports, you’re ready to pass muster. Right? Maybe not. Record retention is essential for taxation and auditing purposes, and when done right, it’s about more than basic proof of purchase or lines on a spreadsheet. It’s about painting an accurate picture of your tax-relevant activity during the previous years. “People tend to simplify record retention,” says Michelle Mahle, a certified public accountant and tax director with SS&G, Inc. “They hear you need to keep your tax returns for three years. But in truly understanding record retention, it is not an exact science. People need to understand better that if they buy something, they have to keep the documentation and the records until they dispose of it. Then, when you dispose of it, it is a tax-reportable transaction. Then you have to let the statute of limitations expire. “So this isn’t just about tax returns, bank statements, and corporate records. It is really about total record keeping and understanding what records are important to you now and in the future.”
“What we most frequently see is that people don’t have all their records, they don’t know where they are or they don’t have them any longer because they didn’t realize they needed them.” — Michelle Mahle
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The first rule of record retention is organization. Develop a detailed accounting system. Figure out a system that works best for your business, but make sure it allows for detailed record keeping and quick reference. “If you have a good accounting system, whether it is a manual paper system or an electronic system, you have a means of being organized,” Mahle says. “So if you purchased something, whether it is an individual stock or a business asset, you have an accounting record that is set up to hold all your acquisitions and the related documentation. It is going to be to your benefit in terms of having, organizing and retrieving it when necessary. “What we most frequently see is that people don’t have all their records, they don’t know where they are or they don’t have them any longer because they didn’t realize they needed them. It’s that kind of intuition that should kick in and tell you ‘I should keep this; I might need it for something.’” Make sure you keep track of all documentation that corroborates accounting activity. Entering debits and credits is just the beginning. “You need to be able to get your hands quickly on the underlying documents should you need to support any of the numbers that appear on any of those financial reports,” says Cindy Ambrozic, also a CPA and an associate tax director with SS&G. What will work best for your business? From basic spreadsheets to advanced accounting programs, it’s all a matter of how you implement it and what fits best. “If you have somebody who writes a tremendous amount of checks, keeping the system organized by vendor when the vendors aren’t consistent may not make any sense,” Mahle says. “If you have somebody who writes maybe a lesser amount of checks but consistently to the same vendors, setting up a system by vendor might make more sense. It is about what they use in business and what they refer to most frequently. Is it more important for them to know whom they are paying or when they are paying them? The benefit with an electronic system is that it is very easy to electronically retrieve items, no matter how data is
Questions about records? Look to IRS publications for guidelines “The general rule is that you need to maintain records that support your income deductions until the statute of limitations runs out.” — Cindy Ambrozic
entered. You can sort by vendor and dates, whereas with a paper system, you don’t have that flexibility.” Staying organized is only part of the equation, however. The items you need to keep might change over time, and the time you need to keep the items may differ. Be aware of any exceptions to the rules that might pertain to your business or personal tax records. Normally, the IRS mandates a statute of limitations regarding how long you should keep records for taxation and auditing purposes. But depending on your history, you might need to consult with the IRS to determine what records you need to keep and for how long. “The general rule is that you need to maintain records that support your income deductions until the statute of limitations runs out,” Ambrozic says. “But there are exceptions to that. For example, if you have a substantial understatement of gross income—meaning underreporting your gross income by 25 percent or more—the requirement is that you keep those records for a longer period of time. If you have a fraudulent return, you have to keep the records indefinitely. If you don’t file a return, it’s the same situation.” You can stay current on IRS record retention guidelines by consulting with your accountant or obtaining information from the IRS website, www.irs.gov. Mahle and Ambrozic emphasize retention is not an exact science, so staying aware, organized and prepared are key to any good record retention system. And if you’re concerned about frying your hard drive or accumulating enough paper to start a bonfire, Mahle and Ambrozic say it’s more about quality than quantity. “The key words we would use are ‘sufficient documentation,’” Mahle says. “You don’t want to be a hoarder, but you have to make sure what you do keep is sufficient documentation to prove that you paid an expense and what the expense relates to. The general concept is that you should seek all the information that supports the deductions you have taken on a tax return for the period of time that the statute of limitations is in place. Beyond that, you need to know the exceptions to that rule and the things you need to keep indefinitely.” j
If you are unsure what tax records you need to keep and for how long, IRS publications 552 and 583 are great resources. They outline tax records that are necessary to maintain, both for businesses and individuals. Here are some of its guidelines worth noting: 1. You need to keep records for a number of reasons, including: n Identifying
sources of income to help separate business from personal income and taxable from non-taxable income n Keeping track of expenses to help identify where you can claim deductions and what you can itemize n Keeping track of the basis of property, including the original cost and any improvements made n Aiding in the preparation of tax returns. Good record keeping will help you file returns faster and with more accuracy. n Supporting items reported on tax returns, allowing you to better explain them and arrive at the correct tax with minimal effort 2. The IRS does not require you to keep your records in a particular way, but it recommends you keep them in a manner that allows you and the IRS to determine your correct tax. Keep your records in an orderly fashion and in a safe place, and organize them by year and type of income or expense. One time-tested method is to keep all records related to a particular item in a designated envelope. 3. If you use an electronic storage system for your records, it must index, store, preserve, retrieve and reproduce the records in a legible format. The systems must provide a complete and accurate record of your data that is accessible to the IRS. Electronic storage systems are also subject to the same controls and retention guidelines as your original hard-copy books and records. 4. Original paper records may be destroyed provided the electronic storage system has been tested by the IRS to establish that the hard-copy books and records are being reproduced in a compliant manner. 5. Keep copies of your tax returns. They can help you prepare future tax returns, and you will need them if you file an amended return. If necessary, a copy of a return can be obtained for a fee from the IRS by using Form 4506.
For more information, visit www.irs.gov
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case study Small steps lead to
enduring success
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Photos: Marc Golub
J.
David Heller has a lot to be proud of when he looks at what The NRP Group LLC has become since he and his two partners, Al Scott and Rick Bailey, founded the Cleveland-based company in 1995. More than 18,000 housing units have been built in that time, and an additional 3,300 are in the works for 2012. The company has communities in Ohio, Indiana, Virginia, North Carolina, Florida, Louisiana, Texas, New Mexico, Arizona, Michigan, and New York. But it’s not just about numbers for Heller, his partners or his employees at NRP. “One of the feel-good aspects of working for a company like NRP is the great work we do for people who are maybe less advantaged than we are,” says Heller, principal at the full-service developer, general contractor and property management firm. “I call it the ‘repair-the-world mentality.’ Everybody is doing their little part to repair the world.” Through teamwork, camaraderie, and the strong desire to help others, NRP has earned its reputation as a reliable provider of quality homes that meet the unique needs and desires of its customers and residents. “I’ve seen it grow from a small firm to a very successful large enterprise with a national reputation for building a good product, sticking to its commitments and taking personal risks to get projects done,” says Bill J. Gagliano, an attorney with Ulmer & Berne LLP who has served as NRP’s outside legal counsel since its inception. “Just like any real estate developer, they have to put themselves and the company on the line for their projects, and they have done it successfully.” NRP does a lot of building for residents in low-income communities. But these aren’t your stereotypical housing projects that are built fast and simple with no attention to detail. “The projects are done in a way that anybody would be proud to live in them,” Gagliano says. “They really put the extra effort in to make sure their commitment is satisfied through solid housing that blends in with the community. Nobody would look at those places and say, ‘That must be a low-income or HUD project.’ You wouldn’t know the difference.” Heller attributes much of the company’s success to a strong team that has achieved a series of small victories rather than one giant push to risk everything in the pursuit of greatness.
for the
NRP group
The NRP Group partners (left to right) Rick Bailey, David Heller, and Al Scott. The NRP Group has more than 3,300 housing units in the works for this year.
spring 2012
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Focus on being the best Heller turns to baseball when describing his philosophy on growth. As his people step to the plate in pursuit of new opportunities, he doesn’t want them to be swinging for the fences. “We’ve had very measured growth,” Heller says. “We are very consistent in not trying to hit home runs but a lot of singles and doubles. When you have very talented people, there are a lot of opportunities for them to feel they should be chasing home runs. The challenge is maintaining the enthusiasm and excitement while getting them to go for those important singles and doubles.” Heller wants NRP to be a company that endures and is not only there for its clients today but also well-positioned to provide great service to its customers tomorrow. He cites the question of adding mixed-use developments to the company’s offerings as a good example of both the restraint with which he prefers to operate the business and his strong commitment to the company’s niche. “We do multi-family housing, but we don’t add a retail or office component,” Heller says. “It’s been difficult to say no, but it’s been beneficial to us. We still have in our heart and soul a passion for helping people who are less fortunate.” Building and growing the company required time to evolve. The partners had to learn what worked— and what didn’t—before they realized how important measured growth was to the type of culture they wanted the company to have. “For years, we were looking at number of units and measuring the success on number of units,” Heller says. “You could be out there developing more units, but if the units aren’t profitable, profit is not going up at all. Every company has to find out what its key drivers are and understand how that is significant to the business. We feel we have found those key drivers, and now we are managing them.” The focus is steadfast on making each and every property the company builds and owns the best it can be for the residents served. “Everyone has to share the same vision,” Scott says. “Part of leadership is for everybody to know where they are going and where they want to go. If everybody agrees with where they want to go, and they feel it and believe in it, then everybody will go to the same place.” The result of this collaborative leadership is NRP managed property residents enjoy living in. “The service has been excellent, and I think that’s attributed to two reliable NRP employees,” says Mary Ann Cipriano, who has lived at the NRP property The
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“Every company has to find out what its key drivers are and understand how that is significant to the business.” — David Heller
Enclave at Kennedy Ridge in North Olmsted, Ohio, for more than four years. “Melissa Reagon (community manager) is wonderful. If I call with a problem, it’s less than 24 hours when she gets back to me. And Russell Woodside (maintenance supervisor) is excellent with maintenance. I really have no complaints. I did look at other rental properties, but in comparison, this one is so well-maintained.”
Make smart choices While NRP leaders are cautious about its growth trajectory, it would be a mistake to conclude the company shies away from new projects and opportunities to broaden its reach. Heller, Scott, and Bailey always look for ways to help more people. And it’s their ability to work as a team and make collective decisions that ensures this happens. “We don’t look at it as majority rules,” Bailey says. “We look at it as a three-legged stool. That’s been our culture forever. Either we all agree on the decision or we decide not to move forward.” That consensus is not always easily reached, however. “We’ve never made anything but a unanimous decision in 17 years, but we also have tremendously fiery debates on a lot of issues,” Scott says. “But we never take anything personally from each other.” NRP’s dedicated leadership benefits all employees of the company by demonstrating ways to work through challenges and make good decisions, Gagliano says. “They do set the tone, and fortunately, they have hired some excellent people over the years who have risen to senior-level positions within the company,” Gagliano says. “These are all people who have been brought into the company by David, Al, and Rick, and they have been given the opportunity to excel in their positions. They set the tone for the level of excellence.” The partners are willing to bring in the people they need, whether it’s a person from a particular region they want to explore or someone who brings a certain level of expertise they need, from the investment or management side to people who are really in tune with
www.nrpgroup.com
into senior housing in many of the same neighborhoods and grew to other states. As we began to build on our expertise in multi-family housing, we transitioned to a mix of market-rate and affordable housing. Now we really are concentrating at both ends of the spectrum with doing Class A luxury, high-end apartments for multi-family housing, as well as staying true to our core and developing affordable communities.”
Keep a higher purpose
NRP Group properties feature amenities that meet each community’s needs such as a pool and a clubhouse where children can get help with homework.
the local community and have great relationships with the nonprofits, Gagliano says. “The nonprofits that deal with a company like NRP know what they are going to get and, from their track record, that things are going to be done on time. They put a lot of faith in the commitments NRP makes,” he says. NRP has developed strong methods to ensure decisions get made and commitments are met. “Everywhere from property management systems to development systems to systems on how we make decisions on projects, which includes the investment committee and executive committee, we have great systems that we have developed so everything is all flowing together,” Scott says. The proof of this philosophy’s effectiveness is evident through the company’s steady growth since its founding. Small steps—those singles and doubles Heller speaks of—have indeed led to tremendous progress. “We started by building single-family, lease-purchase homes in urban neighborhoods through the low-income housing tax credit program,” Bailey says. “Then we segued
NRP was founded as a company that provides beautiful housing for low-income communities. The drive to help people is fundamental to what the company does and employees do, both during work hours and free time. “It’s just at the core of our business,” Heller says. In Texas, the company has developed an initiative called Homework First that helps ensure children who get home from school before their parents have a supportive environment in which to complete their schoolwork. “The kids come off the bus, come to the clubhouse and do their homework,” Heller says. “Once their homework is completed, there are different social interactions, games and interactive activities. But they must complete their homework first in order to participate. The families really like this because many of the students are coming from working families where the opportunity to help with homework after school is not necessarily in the home.” Employees in the corporate office regularly donate their time and talents to area schools or charitable causes close to their hearts. “That’s the chemistry of the people we have working here. They all want to do something good, and they all feel good about what they do,” Scott says.
A winning team Heller knows he is lucky to be part of such a solid group. “I feel very fortunate to have the partners I have and to have this collaborative working relationship with all our employees,” Heller says. “I don’t take it for granted for a moment. I recognize how unique it is, and I feel it’s very important.” The best payoff for all their hard work and the strong relationships isn’t financial, Scott says. “When employees have an opportunity to see a senior citizen with tears in their eyes move into a senior community that they otherwise would never be able to live in, it’s then you know you’re all on the same page,” Scott says. “You know you are doing the right thing and going in the right direction.” j How to reach: The NRP Group LLC, 216-475-8900 or www.nrpgroup.com
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focus on InvestOhio: Tax credit program aims to boost investment in state’s small businesses
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nder the InvestOhio program enacted by the state last year, individuals or pass-through entities that invest in a small business in Ohio can receive an income tax credit equal to 10 percent of the investment if held in the business for at least two years. The tax credit applies whether the investment is made by an outside investor or the owner of the small business that receives the investment. We recently spoke with Mary Jo Dolson, tax director at SS&G, Inc., about the details of the InvestOhio program.
Let’s start with the basics. If I’m a small business or an investor who’s interested in participating in the InvestOhio program, what do I need to know? Both the investor and small business need to go to the Ohio Business Gateway [www.business.ohio.gov], set up an account and get an InvestOhio ID number. Using those numbers, they can complete an InvestOhio application.
Are there time limits within which the investor needs to make the investment and within which the small business needs to spend the investment money? Yes. You have 30 days from the investment date provided in the application to actually complete the investment. Once the investment has taken place, the small business enterprise has six months from that date to spend the investment money.
If an investor decides to invest less than the amount originally stated in the InvestOhio application, doesn’t the investment have to be at least half of the amount to be eligible for the tax credit? It has to be at least 50 percent. If you indicate on the application that you’re going to invest $1 million and you end up only investing $450,000, the state has indicated that because you did not invest 50 percent of what you originally specified, the credit will be denied. On the other hand, if you invest $500,000, you’ll still get a credit. But, of course, it will be at the reduced amount; it will be based on the amount actually invested.
What are the qualifications a small business must have to be eligible? To be considered a small business enterprise, the entity must have less than $10 million in sales or less than $50 million in assets. Note that this is an “or” test, so you can have, for example, $9 million in sales and $100 million in assets and you’ll still qualify; or you can have $100 million in sales and $49 million in assets and you’ll still qualify. Also, the small business enterprise must have employees in Ohio.
Isn’t there a requirement that the investment money needs to be used within Ohio? Correct. It has to be, for example, spent on an asset that will be located and used here in Ohio. You can buy motor vehicles with it, as long as those vehicles are going to be titled and used here in Ohio. You can use it for wages, as long as the position you’re creating is going to be filled by a person based in Ohio. The tax credit is designed to give an economic boost to small businesses operating in Ohio.
Can an owner get a loan and use that money to invest in his or her business and be eligible for the InvestOhio tax credit, or is that prohibited? The owner can go out and get a loan to do the investment. But the small business enterprise can’t go out and borrow a loan and have the owner pay it off. The owner would have to get the loan from a bank him or herself. One thing we’ve discovered in talking to our clients about InvestOhio is that some banks are actually talking up the program to small business owners. A small business enterprise will come to a bank looking for a loan, and the bank will say that if you as the owner get the loan yourself and then invest that money in your business, you would qualify for the InvestOhio tax credit. j HOW TO REACH: InvestOhio, 800-848-1300, www.development.ohio.gov/investohio/investohio.htm
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the last word with Gary Shamis
Our Alliance: LEA Global
S
S&G is pleased and honored to be a founding member of LEA Global. What is LEA Global? As the second-largest international professional association, LEA Global is a very important resource we use often to better service our clients. SS&G is the 41st largest CPA firm in the United States with hundreds of professionals working throughout the Midwest. LEA Global is an alliance of leading CPA firms around the world. Our fellow CPA firms are similar in many ways to SS&G as they are highly technical, serviceoriented and market leaders in their geography. LEA Global provides SS&G and other member firms enhanced capabilities in servicing clients’ needs, be them technical, industry-specific, or geographic. What all this means is that, on behalf of our clients, we can access professional assistance in virtually any part of the world. It also means that if we don’t know the answer, we can find it by leaning on LEA Global for assistance. During the past decade, we have used LEA Global to service the international needs of many of our clients. We have used the CPA professionals in LEA Global to
assist with areas of expertise that have enhanced our capabilities. And we have assisted many LEA Global firms with similar needs. We want you to know the reach of LEA Global is perhaps even greater than you can imagine. j
LEA Global facts LEA
Global comprises more than 180 firms in 100 countries.
It
represents nearly 24,000 professionals with total firm revenues of $2.6 billion.
In
the United States, LEA Global firms equal 45 firms with 177 offices, representing 8,848 professionals with total U.S. revenues of more than $1.6 billion.
The
combined U.S. LEA Global firms would create the fifth-largest CPA firm in the country.
Congratulations from all the partners and staff at SS&G Carolyn H. McNerney, CPA, director of assurance services at SS&G, has been appointed to the prestigious Auditing Standards Board of the AICPA, which develops professional standards for the performance of audit and attestation services for private entities that protect the public interest.
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