BusinessProfileMar2010

An Interview with

Brian McCormackOwner of McCormack Landscape Architecture

~ PAGE 8

A MONTHLY PUBLICATION OF THE LEWISTON TRIBUNE MARCH 15, 2010

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

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

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

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

Records, Records, Records

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

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

or truck was used for per-sonal errands or for busi-ness purposes. He said own-ers who don’t keep separate checking and credit card accounts for personal and business expenses can also run into problems.

File All The Right Forms — And Fill Them Out Properly

Another common mistake occurs when owners don’t file the forms needed for some specific deductions.

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

Similarly, owners claim-ing the Section 179 de-

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

Maloney said owners often make a mistake when they enter the amount they paid for their own health insurance. That goes on the front page of Form 1040. Employees’ health insur-ance is listed on Schedule C.

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

Independent Contractor Or Employee?

Many small businesses that laid off employees have taken on freelancers when they need extra help. That means the company doesn’t have to pay employ-ment taxes, including Social Security and Medicare. But it also means companies need to be completing 1099 forms and submitting copies to the government and the freelancers.

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

March 16 — Lewis-Clark Association of Financial Advisors, noon, Elk’s Temple, Al Reagan, (208) 743-5441.

March 17 — Orofino Chamber of Commerce, noon, Ponderosa, (208) 476-4335.

March 18 — Port of Whitman County, 10 a.m., (509) 397-3791.

March 18 — Lewiston Chamber of Commerce Business After Hours, 5-7 p.m.

April 2 — Lewiston Chamber of Commerce general member-ship, 7 a.m., Red Lion, (208) 743-3531.

April 7 — Grangeville Chamber of Commerce, 1:30 p.m., Oscar’s, (208) 983-0460.

April 7 — Orofino Chamber of Commerce, noon, Ponderosa, (208) 476-4335.

April 7 — Kamiah Chamber of Commerce, 7 p.m., chamber building, (208) 935-2290.

April 8 — Cottonwood Chamber of Commerce, 8 a.m., Coffee Mill Creations, (208) 962-3231.

April 8 — Port of Clarkston, 1 p.m., (509) 758-5272.

April 8 — Port of Whitman County, 10 a.m., (509) 397-3791.

April 13 — Port of Lewiston, 1:30 p.m., (208) 743-5531.

April 13 — Pullman Chamber of Commerce, noon, location TBA, (509) 334-3565.

April 13 — Grangeville GEM Team, 7 a.m., Oscar’s, (208) 983-0460.

April 14 — Clarkston Chamber of Commerce general membership, noon, Quality Inn, (509) 758-7712.

April 14 — American Business Women’s Association, 6 p.m., Rowdy’s Steakhouse, Carol Pretz, (208) 750-7251.

CALENDAR

COMMEnTARy

Joyce Rosenberg

smALL TALk

2 BuSInESS PROFILE MOnDAy, MARCH 15, 2010

Business owners can avoid common tax time pitfalls

SEE ROsENBERG, PAGE 5

2 SMALL TALK: Beware the tax time pitfalls

4 BUSINESS ON THE GO: Who’s doing what

5 WORKPLACE WELLNESS: It’s worth more than dollars and cents

7 BETTER BUSINESS BUREAU: Plan now to repair data breach damage

13 BUSINESS ANSWERS: Two sets of books isn’t necessarily bad

13 ASK IDAHO LABOR: Where to find information on fringe benefits

15 RECORDS: February by the numbers

16 THE JOB COACH: Help yourself get that job

March 2010VOLUME 11, ISSUE 3

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

EditorsROBERT [email protected]

MARY [email protected]

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

Your commentsPlease write to us at:

Business ProfileTarget PublicationsLewiston Tribune505 Capital St. Lewiston ID 83501

or e-mail us at: [email protected]

On the coverBrian McCormack By STEVE HANKS of the Lewiston Tribune

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

— Brian McCormack (story Page 8)

Regular departments

Organic designMcCormack Landscape Architecture keeps tribal elements in tribal projects PAGE 8

3BUSINESS PROFILEMONDAY, MARCH 15, 2010

business on the go

4 BusinessProfile MonDAY,MArCH15,2010

Loris Proffit

At the An-nual Century 21 annual awards night in Coeur d’Alene recently, the Lewiston office of Century 21 Beutler & Associates was among the top pro-ducers.

Receiv-ing the Top Producing Agent in the Lewiston office was Ronda Lay-bourn. Lay-bourn was also awarded with Centu-rion status. Nationally, only a few agents reach that status.

Other top producers

from the Lewiston of-fice included Loris Proffit, at No. 2, Rol-ly Phillips at No. 3, Ken Miller at No. 4 and Shelley Rudolph at No. 5.

Profitt also received a Masters Em-erald award, and Phillips received a Masters Ruby award.

Marilyn Flatt re-ceived the 2009 Office Team Player award

The Lewiston office as a whole was awarded a Gold Medallion and was ranked No. 8 in the Northwest region, which is comprised of more than 50 offices in Idaho, Alaska, Washington and Oregon.

Century 21 team brings home awards

Ronda Laybourn

Ken Miller

Shelley Rudolph

Rolly Phillips

Larry Ohman, owner of Institute of Physical Ther-apy in Lewiston, has been recertified by the American Board of Physical Therapy Specialties.

This continues his certi-fication as an orthopaedic physical therapist, which he has been for the last 10 years. The recertification, which is

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

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

Ohman recertifies as physical therapy specialist

Keith Havens, past presi-dent of the Lewiston Cham-ber of Commerce, has gradu-ated from the Institute for Organizational Management, a four-year leadership train-ing program at the University of Arizona in Tucson.

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

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

The U.S. Chamber of Com-merce is the world’s largest business federation, repre-senting more than 3 million businesses and organiza-tions.

Havens finishes leadership program

Dr. Chad Bouterse has joined Dr. Mark Eggleston at Eye Care Specialists of Clarkston as an opthalmolo-gist.

Bouterse has extensive training in refractive eye surgeries. He received his bachelor’s degree in bio-medical science and chemi-cal medicine from St. Cloud

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

Bouterse is originally from Wisconsin.

New opthalmologist joins Eye Care Specialists

Business on the GoContinues on Page 6


WORKPLACE WELLNESS

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

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

The IRS has informa-tion about the differences between employees and in-dependent contractors on its

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

S CorporationsWeiner said a common

mistake owners make, and that the IRS is on the look-out for, happens when a company has what’s known as S corporation tax status. Under an S corporation, the income passes directly to shareholders who are taxed on that money. The business does not pay its own income taxes, as is the case with C corporations, the status held by major corporations.

The problems that arise with S corporations happen when owners who are also employees take too small a salary and receive the bulk of the money as a shareholder distribution. Because it’s a distribution, and not a sal-ary, they don’t have to pay employment taxes. That’s a violation of the tax code.

“The S corporation owner or owners have to pay them-selves, in IRS language, a reasonable salary,” Weiner said. And pay the taxes on that money.

Not So FastCompleting tax forms isn’t

just a matter of plugging numbers into little boxes or lines. Owners need to be making decisions along the way. And thinking ahead. If you don’t you could be cost-ing yourself money, and not just for 2009

For example, while it might be tempting to use a full Section 179 deduction, it might make more sense to depreciate the cost of the equipment over time. That’s especially the case if you think business will be picking up this year.

For example, “you have to

think about whether the tax rate is going to be higher in 2010 and beyond than it was in 2009,” said Bob Steere, an analyst with Business Owner’s Toolkit, a division of Wolters Kluwer. “It might be beneficial to have more of those deductions and expens-es when they’re potentially going to be at a higher tax rate.”

“You really want to think through how all of things are going to impact (your taxes) before you make the final decision,” he said.

Rosenberg covers small busi-ness issues for the AssociatedPress.

ROSENBERGFrom page 2

As the economic downturn continues, businesses looking to tighten their belts another notch may consider paring down or eliminating their workplace wellness program. Before you put your com-pany’s workplace wellness program on the chopping block, take a second look to make sure you’re measur-ing its return on investment correctly.

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

and — by extension — health insurance costs. But where

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

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

Lost productivity accounts for 70 percent of health-relat-ed cost, far more than medi-cal bills, according to a study published in the Journal of

Occupational and Environ-mental Medicine. This study analyzed more than 1 million claims for 50,000 employees and found that: For every $1 lost to med-

ical or pharmacy spending, an additional $2.30 is lost to absenteeism/presenteeism. Health-related presen-

teeism has a larger impact on lost productivity than absenteeism, with executives and managers representing high loss. The five conditions driv-

Workplace wellness means more than money

COMMENTARY

Justin Jones

SEE JONES, PAGE 6

Snake River Quilt and Design Co.

Debby Hupp (509)[email protected]

Call for prices & availability

261286CO-10

business on the go


ClearView Eye Clinic of Moscow has been named a Gold Practice by Sightpath Medical, a leading provider of surgical services and equip-ment for cataracts, glaucoma and refractive procedures.

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

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

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

ClearView eye Clinic wins industry award

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

The Orofino hotel won Best of the Best in Customer Care and Best of the Best in Qual-ity.

The customer care award goes to hotels that demon-strate exceptional levels of service and care. The qual-ity award goes to hotels that

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

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

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

orofino’s best Western wins two awards

Lori Sutton, head of house-keeping at The Best Western Lodge at River’s Edge in Orofino, was named Heroic Housekeeper of 2009 at the Best Western franchise con-vention in Phoenix, where she competed against house-keepers from the 2,400 hotels in the Best Western family.

Sutton was hired as a

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

She is responsible for hir-ing, organizing and instruct-ing her staff of as many as 15.

She is also responsible for oversight of the maintenance staff and ordering and man-aging housekeeping inven-tory.

best Western housekeeper gets heroic award

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

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

My own employer, Re-gence, started a holistic well-ness program in 2005, and as of as of 2007, we were already seeing some good indicators, such as fewer unplanned absences. We decided to in-vestigate further, and through our research we found that among the 5,300 risk-matched employees tracked from 2004-2007, there was:l 28 percent lower likeli-

hood of disability among participants, and lower dis-ability claims.l 20 percent lower likelihood

of unplanned absence hoursl $66 average lower medi-

cal claims for participants in a particular subset of activities.

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

Many small businesses, however, might not have the time or resources to devote to in-depth wellness research. If that’s the case, I recommend you still take a few simple steps to make the business case for your wellness program, whether it is sending out an employee wellness survey or just mak-ing an effort to track absen-tee rates. Wellness is not a luxury, nor is it just a per-sonal issue — it’s a personnel issue. Workforce health is a requirement for efficient operation.

Jones is the Wellness Pro-gram Coordinator for Regence blueshield of idaho. he can be reached at [email protected].

JonesFrom page 5

Lewiston Realtor Kristin Gibson has earned the re-quirements for the Certified Residential Specialist desig-nation through the Council of Residential Specialists, the largest non-profit organiza-tion affiliated with the Nation-al Association of Realtors.

Realtors who have the CRS designation have completed

advanced courses and have demonstrated expertise in resi-dential real estate.

Fewer than 4 percent of all licensed Realtors have the CRS designation

Gibson also holds Accred-ited Buyers Representative and Graduate Realtor Insti-tute designations.

Kristin gibson earns CRs designation

Best Western Lodge at River’s EdgeFrom left: Bonnie McPeak, chairwoman of the board; Tanna R. Zywina, manager; Lori Sutton, head house-

keeper; Paul and Lee Ann Pipenger, owners and David Kong, president, pose for a photograph at the Best

Western convention in Phoenix.


BETTER BUSINESS BUREAU

SPOKANE — Jan. 25, 2005: Thieves break into a Science Applications Inter-national Corps. in San Diego and steal computers contain-ing names, Social Security numbers, addresses, phone numbers and records of the financial transactions of past and current employees.

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

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

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

While the volume of data breaches declined in 2009, those occurring at busi-nesses — as opposed to the government or the non-profit sectors — are on the rise. The Better Business Bureau recommends small business owners take steps to protect their data and also develop a plan of action in order to react quickly and reduce the damage if a data breach does occur.

In 2009, there were more than 498 reported data breaches, according to the Identity Theft Resource Cen-ter. While this is an improve-ment from the 657 breaches in 2008, unfortunately, the share of data breaches occur-ring in the business sector, specifically, increased to 41 percent.

“Even when a company takes all necessary precau-

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

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

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

Create A Data Breach Notification Policy

This policy tells customers how your business will notify them if a data breach occurs. Consider informing custom-ers that you will notify them

through a quicker and rela-tively inexpensive method (e.g., e-mail or a publication) instead of a more expensive method (e.g., U.S. mail). However, there are state-spe-cific laws on the notification delivery method, so consult with an attorney before send-ing out any notices.

Train Your Employees To Identify Breaches

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

Immediately Gather The Facts Of An Alleged Breach

How and when did this oc-cur? Was it an internal error or the result of a malicious attack? Determining the source of the breach quickly enables you to take imme-diate steps to reduce any further damage.

Notify Financial Institutions

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

Seek Outside CounselSeek attorney assistance or

guidance from a risk consult-ing company as soon as you become aware of an incident that might constitute a data security breach. Your at-torney can help you identify which laws might be involved and whether you need to alert consumers or the gov-ernment of the incident.

Notify Affected Customers

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

Small business owners can get additional free advice and

Reduce data breach damage by making a plan

COMMENTARY

Holly Doering

SEE DOERING, PAGE 13

cover story


As a landscape architect, Brian McCormack incorporates and protects tribal heritage

By Mary TaTkoOf TargeT PublicaTiOns

SPALDING — Brian Mc-Cormack has made a career of balancing two worlds.

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

tish and Irish descent, Mc-Cormack appreciates the value of tradition, no matter its origins.

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

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

The name of his business, McCormack Landscape Ar-chitecture, represents such a choice.

Working in two worldsTribune/Steve Hanks

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

seeWorLDs,PAge9

9Business ProfileMonDAY, MArCH 15, 2010

cover story

“I was trying to give my firm a Nez Perce name, but they were all too long,” Mc-Cormack said.

The compromise is his on-line presence, www.weetes.com. Weetes, pronounced “wat-us,” means “earth,” “land” or “world” in the Nez Perce language.

Another element of Nez Perce culture is reflected in his firm’s logo. Tribal mem-ber and consulting firm founder Jo Ann Kauffman helped craft the image, a sim-ple design that resembles a cross or sword. In fact, it is a traditional Nez Perce digging tool, not unlike a hand spade.

After all, he said, “people say landscape architects are like glorified gardeners.”

the JourneyMcCormack’s father was in

the Navy, so the family moved

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

The summer before his senior year of high school, though, his mom an-nounced they’d be moving to Clarkston.

McCormack and his three younger brothers had visited the area before, coming up every couple years to spend a summer working on their grandparents’ farms. “For us, it was really boring,” he said.

Despite his hesitation about the move, he graduated from Clarkston High School, then studied for three semesters at Lewis-Clark State College be-fore enrolling at Washington State University as an engi-neering major pursuing mi-nors in history and music.

He soon found he was as intrigued by the interpretive work involved in developing museums and cultural centers as by the design of the build-ings themselves, a realization that led him to a new major: landscape architecture. And though he continued to study history and music, he “ran

out of time” before complet-ing enough credits to earn mi-nors in those subjects.

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

tecture thesis.After graduating from

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

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

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

WorLDsFrom page 8

Photo courtesy Brian McCormack

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

see WorLDs, PAge 12

Brian Mccormackoccupation: landscape architect Age: 49residence: nez Perce Countyeducation: Clarkston High school, 1979; Washington

state university, 1985civic: includes nez Perce national Historic Trail edu-

cation and outreach, volunteer; nez Perce st. louis Warriors committee past secretary, project manager; nez Perce Trail foundation, past secretary; lewis & Clark Bicentennial celebration planning, event speaker; nimiipuutimt (nez Perce language) education and preservation; assisting Ku-Au-Mah, Wsu’s native American alumni group, with campus projects


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cover story


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

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

When he returned from Ta-hiti at Christmas, the San Di-ego office was closed.

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

“I was kind of burned out,” he said.

As he drove through the Southwest, he visited differ-ent tribes and noted the de-velopment that was starting to take off on the reservations.

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

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

Eventually, he drove north,

ending up in Bear Paw, Mont., in October, on the eve an im-portant day for his tribe: the anniversary of the Nez Perce surrender to General Howard and Chief Joseph’s famous speech.

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

Learning The Language

A project for the Umatilla Tribe in 1995 began the cur-rent chapter of McCormack’s career. He designed the land-scaping for the tribe’s Tamast-slikt Cultural Institute, and

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

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

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

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

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

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

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

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

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

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

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

WorLDsFrom page 9

Photo courtesy Brian McCormack

This view of the Nixyáawii center shows the 21 pillars of basalt that correspond to the three sets of seven religious songs. The building

faces east to greet the dawn.

seeWorLDs,PAge14

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


business answers

tips on improving data secu-rity from your Better Busi-ness Bureau at www.bbb.org/data-security/.

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

Rights Clearinghouse web-site at www.privacyrights.org/ar/ChronDataBreaches.htm.

Doering is a charity review and grants coordinator for the bbb serving washington, northern idaho and Montana. she may be contacted at [email protected] or at (800) 248-2356.

DOerinGFrom page 7

Question: My husband started a small business and reported his business income on our 2009 joint tax return. I noticed he showed a signifi-cant loss from his business on our return, yet he told me his business has been very profitable. I almost had a heart attack when he said he is keeping two sets of books! I have always considered him an honest man. Should I be worried?

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

Rather than attempting “to hide or disguise” certain transactions, it is likely your husband is taking advantage of the differences in account-ing rules that are required by Generally Accepted Ac-counting Principles and the rules the IRS has established

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

Businesses are usually motivated to show the high-est possible earnings under GAAP and the lowest pos-sible earnings under certain rules allowed by the IRS.

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

For example, let’s say your husband purchased a piece of equipment costing $100,000 with a useful life of five years. Under GAAP, your husband may report depreciation expense and accumulated depreciation of $100,000/5 years, or $20,000 on his financial statements. Under IRS rules, if he meets the requirements, your hus-band is allowed to claim the full $100,000 in depreciation expense. This will sig-

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

Other areas affected by the different rules between GAAP and the IRS may be in your husband’s reportable income, cost of inventory, or cost of goods sold. So, to an-swer your question and hope-fully set your mind at ease, your husband is most likely not doing anything illegal or immoral. He is simply using the tools available to him so he can run a profitable busi-ness within the appropriate guidelines, while keeping his reported taxable income as low as possible.

Andrews is an assistant pro-fessor in the business division of Lewis-Clark State College on the Lewiston campus.

Are two sets of books a problem?

CoMMentArY

Karen andrews

Question: Is there any information available for Idaho employers about fringe benefits paid in the state of Idaho?

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

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

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

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

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

McCormack also has worked with Native Ameri-can architect Johnpaul Jones, a founding partner of a firm in Seattle renowned for designs that respect na-tive culture. Jones was the lead design consultant for the Smithsonian’s National Museum of the American In-dian on the Mall in Washing-ton, D.C.

Though opportunities within his specialty of Native American design suggest pos-sibilities like expanding his firm or relocating to a major city, McCormack seems satis-fied for now with where his journey has taken him.

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

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

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

volunteer for his tribe, in-cluding promoting the Nez Perce language and work-ing with the Native Ameri-can alumni association at his alma mater to develop proj-ects for the WSU campus.

Exercise In PatienceMcCormack grimaces as

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

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

In any economy, though, an architect’s work can get stuck in the design phase. In McCormack’s portfolio, a combination of sketches, computer-generated plans and photographs of complet-ed projects, not every design corresponds with a ribbon-cutting photo.

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

“Patience is very impor-

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

It’s All ConnectedThough he sets office

hours, McCormack might work any time.

Whether he’s sharing his perspective with other ar-chitects, artists or histori-ans or practicing his tribe’s native language with school children in Lapwai, much of what he does outside “work” informs the designs he cre-ates for McCormack Land-scape Architecture.

And not completing a mi-nor in college didn’t make music any less significant in his life. Music is part of his heritage, too: His grandfa-ther was in an all-Indian jazz band. McCormack studied piano at WSU, and though he hated performing for an au-dience, he still likes to play.

“It helps me relax,” he said.

On the shelf by his desk, he said, are three books: Webster’s Dictionary, a dic-tionary of the Nez Perce Lan-guage and Sunset’s Western Garden Book.

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

WorLDsFrom page 12

Mccormack Landscape ArchitectureLocation:www.weetes.comProducts/services:culturallyappropriateandenvi-

ronmentallysensitivelandscapedesigns,primarilyfornativeAmericantribes;consulting

employees:oneHistory:BrianMcCormackworkedforarchitecture

firms in San Diego and Portland before launching his owncompanyin1995.AnenrolledmemberofthenezPerceTribe,McCormackfoundhisnichedesign-inglandscaping,interpretivesignsandotherelementsthatmarrycontemporaryandtraditionalaestheticsinprojectsfornativeAmericantribesthroughouttheWesternunitedstates.

tHe job coAcH

CoMMenTArY

Darlene Larson

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

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

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

Do your home work; Fill out a master applica-

Showing up is just the beginning

seeLArsoN,PAge16


RECORDS: FEBRUARYNEWLY LICENSED

BUSINESSES

ChEt’S LAWN CARE — Chester Davis, landscaping, 919 Burrell Ave.

CLEARWAtER BRACES — seker Medavarap, fit and provide spinal braces, 1366 Bridge st., Clarkston.

CtR CLEANUp — Coram Deo llC, construction con-tractor, 2125 second Ave. n, lewiston.

hIS BANNER SpIRIt filled Church — nick Hasselstrom, spiritual truth and support, 712 fifth st., Clarkston.

INLAND SOLUtIONS — Jeff Purcell, Web design, internet, 2717 Meadowlark Dr., lewiston.

It’S ALL IN the Detail — Bert Caldwell, auto detail, 1124 Warner Ave., lewiston.

JAzzY’S IN tOWNE square — steve Mattoon, wine bar, 504 Main st., suite 202, lewiston.

JEREmIAh hANSON — Jeremiah Hanson, health/fitness trainer, 1106 14th Ave., lewiston.

KUNA COUNSELINg CENtER — James Grigg, counseling services, 621 Main st., suite G., lewiston.

KURtS pAINtINg — robert Kurts, painting contractor, lewiston.

pREmIER INtERStAtE CONStRUCtION — James Cupp, general construction, Clarkston.

SILvER WINgS tRUCKINg — Craig Dickamore, truck transportation, 602 lapwai rd., lewiston.

StEvE DALE tILINg &

remodel — steven Dale, tile contractor, 2120 Powers Ave., lewiston.

StEWARt’S OCD mAID services — rhonda Mclelland, janitorial/cleaning, 1314 15th Ave., lewiston.

tURNER BROS. hANDYmAN — Kent Turner, handyman services, lewiston.

INDIVIDUAL BANKRUPTCIESFOR FEBRUARY, BY COUNTY

0 2 4 6 8 10A — AsotinB — Clearwater

C — GarfieldD — Idaho

E — LatahF — Lewis

G — Nez PerceH — Whitman

ABCDEFGH

12 14

6

81

2

106

0

0

Moscow housing stats1. number of homes on

the market as of feb. 28: 81.

2. number of homes sold in the last six months (oct. 1 to feb. 28): 56.

3. Average sales price

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

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

Source: Multiple Listing Service

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

2. number of homes sold in the last six months (sept. 1 to feb. 28): 263.

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

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

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Please call Business Profile at (208) 848-2243.send information to: Business ProfileP.o. Box 957lewiston, iD 83501 or [email protected]

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THE JOB COACH

16 BUSINESS PROFILE MONDAY, MARCH 15, 2010

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

Those job seekers who followed the exact applica-tion instructions had the best chance for a second inter-view. If it says PRINT, that is exactly what it means. If you can’t follow the directions on the application form, chances are you will not follow direc-tions correctly on the job. It may not be fair, but a job search is probably the hard-est job you will ever have and for the most important person in your life — you are worth the effort.

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

ing when they change shifts or leave work. Dress one step above that for an interview. Leave the body piercing, torn jeans and ragged shoes home. A clean and neat appear-ance improves your chance of getting the first interview. Most employers prefer clean shaven faces, and leave the perfumes or heavy cologne untouched on the dresser. No matter where you apply for work, your hands should be clean, above and under the fingernails. If you must wear fingernail polish, it should be clear or light colored — not the flashy red or sparkly fun stuff.

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

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

receptionist or the screening interviewer. Your enthusiasm is the key when passing an initial screening process; it is reflected in your body lan-guage, and when the tone in your voice matches the smile on your face it is interpreted by the person at the desk as someone who wants to work at this business. You look and sound as if you are ready to do the job and will relate well to co-workers and customers. The acting personnel manag-er on the Portland restaurant project said, “A decision to hire someone is also mak-ing a decision to like that person.” It is difficult not to like someone who is stand-ing erect, looking fresh and clean, comfortable in his own skin and smiling sincerely.

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

and determination to leave those worries behind with the children and pets. Each per-son has a unique and special combination of dependable strengths and experiences. You are one of a kind, and an employer would be lucky to have you. It is best to get to the interview site a few minutes early, review in your mind all of the jobs, com-mittees, volunteer activities and education you enjoyed and completed successfully. Then think about the songs or music you enjoyed on your drive, smile and open the door to your future.

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

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

Larson is a retired em-ployment specialist and job trainer. She may be contacted at [email protected].

LARSONFrom page 14

Look for the next issue of

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