Marine Color Guard walks last year's Relay For Life.

Five City staff to walk 24 hours in honor of officer diagnosed with lymphoma

RELAY AWAY—The Early Bird Running Club gets creative with a coloring/activity book they are selling at Relay. A Rockford keepsake, it features businesses and scenes that are classic Rockford. Also find it at Great Northern Trading Company and around town.

Rockford police officer Ian Graham isn’t sure how long he’ll be at this year’s Relay For Life, which begins at 3 p.m. Friday, May 15. He thinks he’ll still be pretty sick from Wednesday’s chemo treatment.

BAD ATTITUDE ISN’T AN OPTION—Rockford officer Ian Graham was diagnosed with lymphoma 12 weeks ago. He is pictured here during Rockford Harvest Festival last year with a trick-or-treat ‘officer.’

The 30-year-old husband and father of one (with one on the way) was diagnosed 12 weeks ago with Hodgekin’s lymphoma.

As a show of support, five co-workers at Rockford City Hall-including City Manager Michael Young-will be 24-hour walkers at Relay. Hired by the Rockford Police Department a year ago, Graham is just one story of many that are represented by the hundreds of people who attend Rockford Relay For Life.

This year will also be a once-in-a-lifetime opportunity for anyone who desires to become part of cancer-fighting history. Rockford was chosen from over 5,000 communities to help sign up a half million people in a lifetime wellness study. It takes only a few minutes, a little blood and will only be available from 4 to 9 p.m. Friday at Relay, which is held at North Rockford Middle School. Dr. Shibler, Rockford school superintendant, will be the first to sign up, Young will be the second.

For Graham, being diagnosed with cancer proved to him how much support is appreciated while fighting the disease. As a newer employee, he didn’t have many sick days. He figured he’d have to take days off following chemo without pay. Rockford Police Chief Dave Jones wouldn’t hear of it. He enlisted City Treasurer Kim McKay to see what could be done. McKay sent out an email asking if other City workers would donate their sick days to Graham. Before the week was out there were 296 hours of sick leave donated to Graham.

Chief Jones said Graham has been able to continue working, only missing days following chemotherapy. “He does his best and he’s in the best of spirits,” Jones said. Graham said he feels optimistic about his prognosis, and being in law enforcement has probably better prepared him than most people to hear they have cancer. “As an officer, we know there may be a day we don’t come home. It’s a thought process we’ve already been through,” he said. The overwhelming support he’s received he didn’t expect. “I really feel honored. You get to a point where you just don’t have words to express how you feel.”

Graham said there is no wake-up call like visiting a cancer center to realize how sick you are-versus how sick you could be. “Attitude is not optional,” Graham said of his optimism. “I could have a bad attitude. I see people who have it so much worse. I’m fighting it, but I’ve seen people who have been fighting it for years.”

Organizer Carol Delp-Korzeja said Relay continues to grow and has raised 1.75 million dollars for the American Cancer Society-before counting this year’s donations. In its seventh year, Relay has the participation of every school in the district and is recognized as one of the most successful Relays in the country.

“It’s the passion. A lot of people have lost their jobs and are still donating money,” she said.

There will be activities all through the 24-hours of Relay. Delp-Korzeja said she hopes to see more survivors during the reception at 10 a.m. and walk at noon on Saturday. All cancer survivors are invited.

            “People that don’t understand Relay have to go once and then they’ll get it. It’s powerful.”

A large crowd turned out for the ceremony.

They are the names you have seen and heard around Rockford as long as you’ve lived here: Kitson, Myers, Krause, Briggs, Blakeslee.

On Tuesday, May 12, the people behind the names were recognized for their role in the history of this community. The Rockford Area Community Endowment had a public ceremony adding the names to the display at Peppler Park at the dam.

Clarence Blakeslee, right and family.

Gerald Leon Kitson, William H. Myers Sr., Otto Krause, Wendall and Donna Briggs and Clarence Blakeslee were those chosen by member communities of the endowment. Honorees from the City of Rockford and the townships of Algoma, Cannon, Courtland and Plainfield were chosen for the lasting, historic difference they have made in the community, as well as for their character.

The Endowment was initially formed in the 1960s to finance a school pool and the Towers downtown. It fell dormant after those goals were accomplished and was revived just a few years ago. Among activities of the endowment is honoring community heros and leaders.

Read future issues of the Squire to find out more about each of the honorees.

ESTEEMED AWARD—Dicksie Tremlin proudly shows her Arthur Andrews Cup award.

Dicksie Tremlin, a recent graduate of the Grand Rapids Community College nursing program, was awarded the esteemed Arthur Andrews Cup for graduating with a 4.0 in the associate nursing degree program.

Dicksie graduated from Rockford High School in 1982 and received her cosmetology degree from the Chic University of Cosmetology in Grand Rapids. She was a hair stylist for over 20 years before deciding to go back to school to pursue her dream career in nursing. She is married to Todd Tremlin, who is a professor at Central Michigan University and has three children: Alexandra (20), Kipp (16), and Chancellor (14).

Dicksie graduated from GRCC’s nursing program in December of 2008 and was invited to attend the Delta Pi Alpha Honor Society dinner on April 16. This dinner recognized over 90 honor recipients graduating with superior scholastic achievement. Recipients for this honor are selected from the top five percent of the graduating class. The Arthur Andrews Cup is awarded to one student with the highest GPA and honor points. Dicksie was selected for this award after passing every class in her nursing education with a 4.0.

A PASTRY FEAST FOR THE EYES—D&W Bakery Manager Cindi Wall and Rockford High School intern Erin VanDruen standing in front of the morning’s pastry creations.

by CLIFF AND NANCY HILL

About to graduate from Rockford High School this May ’09, hometown girl Erin VanDruen, like all students, was searching for a career path of study for her future life. Erin has always had a love of math and a strong interest in graphic arts. Along those lines Erin, as part of her Rockford High School curriculum, is also attending Kent Career Technical Center studying graphic design.

Recently, in a match that seemed fated, Erin accepted an internship in the bakery department at the Rockford D&W Fresh Market. She could not believe her good fortune when she was assigned specifically to the creation and decoration of pastry goods. 

Erin’s internship was arranged through a co-operative venture with Rockford High School. The high school’s Co-operative Education and Intern Program is under the direction of Mrs. Mary Cody. Cody matches interested high school seniors, during one tri-mester of their senior year, with available internships with area businesses. She seeks to match each student’s demonstrated skills and associated interests to the available positions.  

Erin’s interest in graphic design was a perfect match for pastry design and decoration. And it didn’t hurt any, as Erin says, “I’ve always had a sweet tooth!”

Although other departments at the Rockford D&W Fresh Market have had interns in the past, Erin is the first ever bakery intern. Under the mentorship of bakery department manager Cindi Wall, Erin was assigned the responsibility of the daily maintenance and resupply of the pastry display case. Wall, herself, has 27 years of Bakery experience, all with D&W. Erin could not have hoped for a more experienced tutor. 

Being a Rockford High School intern requires each student to spend 10 hours of his or her school week immersed in his or her assigned internship. Erin loves her placement in the D&W Bakery and the valuable skills she is learning. Erin has taken the 10-hour requirement one-step further, so much so that each morning, Monday through Friday, while it is still dark she arrives at 6:00 a.m. not departing until 8:30 a.m. to head to her day’s schooling at the high school.  Saturday mornings, while not required to be there, she arrives again at 6:00 a.m. and with an enthusiasm that is contagious to all in the department she works the entire morning leaving the store at 11:30 a.m. Talk about 110 percent! 

We mentioned earlier that Erin loves her assignment but it is safe to say that D&W Fresh Market Store Director Char Bouwkamp and Bakery Manager Wall love Erin and her fast study skills and work ethic. 

Time flies on the job for Erin as she creates beautiful designs on the mouth-watering pastries. The internship has been such a revelation to Erin that she has applied to and been accepted to GRCC’s Culinary Arts Program and will begin in the fall in the hopes of graduating with a degree as a pastry chef. 

Through the years, D&W Fresh Market Store Director Bouwkamp has always accepted high school interns to learn valuable retail food store skills while working in various departments in the store. Bouwkamp says, “It’s a win-win for the Rockford School System, the students themselves, and D&W. Indeed, many of them demonstrate such an aptitude that they are offered part-time employment while they continue on to college to further their education. Some find that retail foods gets in their blood and return seeking a full-time career path in the retail food industry.”

In covering this story for the Rockford Squire, we were struck by the quality and selection of the large full-service D&W Bakery Department. It puzzles us that each year residents of Rockford consistently ask for a “bakery” in the annual Rockford City Community Perception Survey. One needs look no further than D&W in the Rockford East Business District. Open seven days a week, from 6:00 a.m. in the morning until late at night, the D&W Bakery offers everything from fresh hand-crafted artisan breads to a huge donut and roll selection along with beautifully decorated and custom crafted cakes for all occasions, cupcakes, cookies, and pastries.

MUSICAL STYLIST—Joe Kelly with his favorite guitar.

by CHRISTINE BIGNEY

Joe Kelly is an amazing man. No, he probably could not lift 1000 pounds, nor could he perform amazing acrobatics. But he sure can play a mean guitar.

Kelly, who has been teaching music in the Rockford area through various stringed instruments for 40 years, has a passion for the art. “You’re going to get a musical education. But you’re also going to have fun,” Kelly said.

Kelly teaches approximately 40 students weekly on the guitar, banjo, mandolin, violin, viola, dobro, and pedal steel guitar. Kelly instructs students between the ages of nine to 70 years of age. “I have some students that I call ‘The Grasshopper Project’ after the protégé in the series Kung Fu. These kids really want to learn something,” Kelly said.

Kelly notes that some kids come in to “show me what they’ve got” by showing off a little bit. “It’s hard to teach them the basics when they want to go right into the hard stuff.”

Kelly believes that his students have to have the knowledge of the chords and the scales. “Notes teach you structure. But the kids want to learn the lics, sound cool in front of their girlfriends,” Kelly said with a smile.

Kelly says the easiest person to teach is one that is grounded: has good parental guidance, and has the physical abilities to play the instrument. “Talent means nothing without hard work.” said Kelly.

Kelly had a life altering experience in 1985. While driving home at 2:00 a.m. after playing a bar gig, a “drunk” woman crossed the center-line and hit Kelly.

After waking up in a hospital room, Kelly said, “the music kept pouring out of me. It’s really exciting! I wake up now, it’s a new day.”

One way Kelly gives hope to people is through his new self-titled CD “Joe Kelly, Child of the Mountains.” The difference in my music is the feeling of it. There is so much cynicism nowadays. My music of hope comes from a different place.

Kelly became a born-again Christian, and began writing inspirational songs, songs of hope. “I worked at Roger’s Department Store for 15 years before it shut down. I recognize the darkness and the bad economic times. I want people to have hope,” Kelly said.

Kelly’s musical style falls somewhere between John Denver and Gordon Lightfoot, a traditional folk-style. “I write a song like a painter. If you sing a song about the West, I want you to feel the wind.”

Kelly lives with his wife Sharon in Rockford. “Being a musician,” Kelly said, “kids weren’t in the cards. But I have all these kids come to me every day, and then they all go home after a half an hour,” he says with a broad grin.

You can hear clips of Joe Kelly’s CD on www.myspace.com/jkellyband, or purchase his CD on CDbaby.net.

Roger Allen, publisher

Fixing the glitch    

We are a capitalist country. If a family opens a little shop and invests all their money in it, hoping to make a living, what happens if it fails?  The owners go broke and out of business, right?  That’s the way it’s always been, and still is, around here.

A different system applies to Wall Street and the credit industry. If they go out on a limb hoping to make $millions, and they don’t do it right, we give them a few $billion to stay in business.

Why the difference? It’s because they are “too big to fail,” meaning if they go down they take the rest of us with them. That glitch in capitalism is fixable by adopting the right regulations so Big Business can’t risk the financial health of the whole nation.

Those big tax-funded bonuses for failed executives should light a fire under all of us taxpayers, whatever our politics. We need to demand that Congress reinstate the regulations that will keep this financial meltdown from happening again.

Notice: will tell jokes for food. Call the Squire.

Fixing the flu

Our H1N1 flu pandemic seems to have fizzled. At least, for the time being. But let’s not get too comfortable about it: keep washing your hands and don’t skip your flu shot this fall. Even though the “pandemic” seems below average, we should follow the Boy Scout motto and “Be Prepared.”

This is a Public Service announcement, brought to you FREE, no taxpayer money needed.

Fixing the urge

If you ever get the sudden urge to run around naked, you should sniff some Windex.

     It’ll keep you from streaking.

Free joke

A young woman brings her potential fiancé to meet the parents. After dinner, her mother tells her father to find out about the young man. The father invites him to the study for a drink.

“So what are your plans?” the father asks. “I am a Torah scholar,” says the young man. “A Torah scholar. Hmm,” says the father. “Admirable, but what will you do to provide a nice house for my daughter?” “I will study,” the young man replies, “and God will provide for us.” “And how will you buy her a beautiful engagement ring such as she deserves?” asks the father. “I will concentrate on my studies,” the young man replies, “and God will provide for us.”  “What about children?” asks the father. “How will you support children?” “Don’t worry, sir, God will provide.”

Later the mother asks, “How did it go, Honey?”

“Well,” says the father, “he has no job and no plans, but the good news is he thinks I’m God.”

What?

I called the “Incontinence Hot Line.”  They said, “Can you hold, please?”

Commissioner Douglas Shulman of the Internal Revenue Service recently testified before a senate finance committee. Commissioner Shulman gave testimony concerning the tax treatment of Ponzi schemes and also how the IRS is dealing with off-shore tax avoidance schemes.

There probably aren’t too many people in Rockford who are involved in off-shore tax avoidance schemes. West Michigan, in the past, however, has had a few Ponzi schemes, with the latest being the infamous Pupler Distributing debacle, and there may be one or two out there that we don’t know about yet. These schemes just seem to come out of nowhere.

The IRS recently published Revenue Ruling 2009-09 and Revenue Procedure 2009-20 that clarify the tax treatment of losses in Ponzi schemes, the computation of the loss, and when the loss is deemed to have occurred. These two publications are meant to help taxpayers take advantage of the tax laws in these very difficult situations.

Revenue Ruling 2009-09 states that investors in Ponzi schemes may treat their losses as theft losses. In the past, the IRS has repeatedly ruled that these types of losses are deductible as investment losses. Investment losses are limited to $3,000 per year of capital loss in excess of capital gains. Theft losses are totally deductible in one year. This is a great ruling in favor of the taxpayers.

Revenue Ruling 2009-09 clarifies that Ponzi scheme losses are not subject to the 10 percent of Adjusted Gross Income reduction nor the automatic $100 per incident reduction. The loss is still deductible as an itemized deduction, but the normal reductions in the loss do not apply. This is another great ruling in favor of the taxpayers.

The Revenue Ruling further states that the loss is deductible when the Ponzi loss is discovered. The loss must be reduced by any amount that the taxpayers may have a reasonable chance of recovering through any and all means, such as SIPC insurance or partial recoveries from the courts.

Revenue Ruling 2009-09 further states that taxpayers are allowed a theft loss deduction for the net amount the taxpayers have invested. In addition to the invested amounts, taxpayers will be allowed a loss for any investment income the taxpayers reported on their previous year’s tax returns that was credited to their account. Quite often, this investment income was really fictitious in nature, especially if the taxpayers did not take any distributions.

In Ponzi schemes, the investors are usually credited with higher than normal returns, perhaps even exorbitant returns, to keep the investors from withdrawing their funds. Since 1099s are issued for these returns as interest and dividends earned, the taxpayers must report and pay tax on the amounts on the 1099s. This is true even though the amounts are just made-up figures by the promoter of the scheme. This is another great ruling in favor of the taxpayers.

Revenue Ruling 2009-09 states that the Ponzi scheme loss can create a federal Net Operating Loss (NOL). NOLs can be carried over to future years or carried back to past years. The election to carry back or carry over must be made at the time of filing the return for the year of the loss. For example, a scheme is discovered in 2009. The NOL is calculated and claimed on the 2009 return. When filing that return, the taxpayer makes an election to carry back the NOL to his previous years or elects to carry it forward to future years. This feature allows taxpayers to maximize their own tax savings based on their personal tax situation.

Revenue Procedure 2009-20 provides taxpayers guidance in determining when a theft loss actually occurs. These Ponzi scheme investigations often take place over more than one year. Does the loss actually occur when the promoter is put into jail, when the media breaks the news, or when the assets of the promoter are frozen? The IRS says the loss can be taken when the promoter is charged with committing fraud, embezzlement or a similar crime meeting the definition of theft; when the promoter becomes the subject of a criminal complaint alleging the commission of fraud, embezzlement or a similar crime; when a trustee is appointed to freeze the assets of the promoter; or when the promoter admits guilt of any of the above crimes. If any of these situations apply, the IRS will allow a deemed theft loss to have occurred.

Finally, Revenue Procedure 2009-20 defines the amount a taxpayer is allowed to claim as a theft loss in the year of the loss. Taxpayers are allowed to claim 95 percent of their invested amounts less any amounts expected to be recovered through SIPC insurance or private insurance.

Revenue Ruling 2009-09 and Revenue Procedure 2009-20 are both valuable publications to taxpayers who find themselves in the middle of a Ponzi scheme. The IRS has definitely given some helpful tax treatment to these taxpayers. This is Jerry Coon signing off.

Jerry Coon is an Enrolled Agent. He owns

Action Tax Service on Northland Drive NE, Rockford.

His e-mail address is jcoon@actiontaxservice.com.

by PASTOR JON HUIZENGA

River Rock Church

“Up with love, down with fear” sounds like something my brother might have chanted in bellbottoms and sandals. I myself am not quite old enough to be a ’60s flower child. However, I’m still groovy with that phrase. In fact, I dig it. It is in the Bible. (OK, enough with the ’60s speak).

Here is how God says it in the Bible: “There is no fear in love. But, perfect love drives out fear…” (I John 4:18).

The love the Bible is talking about is the love that originates from God and is demonstrated when God sent his Son for you. He sent his Son, Jesus, to clear away your sin and the damage it causes to your relationship with God and others. If God loves you that much, you can trust that his love surrounds you completely. His love surrounds your good and bad, your past and future. And, it can drive out fear.

I just spent a few days with my aging mom. She is beginning to have some memory issues and that scares her. She is intelligent, sensitive and wise, and she likes being so. She likes to call you by name and to remember your story. So, if she could choose how to age, she’d choose anything but an iffy memory. Please, not that!

That’s a good test case. How does God’s love drive out that fear? Finally, it must be a trust thing. If God is crazy in love with her, she can trust that her future will be in his loving hands, even if it involves choices she would not make herself. If she is secure in God’s love, that security has potential to drive fear out. As trust goes up, fear comes down.

I am not implying that I have that kind of trust. I would prefer that my superior strength could drive out fear. But my mom and I are trying. We are learning to trust his love. It is a love that surprisingly successfully drives out fear.

Want some of that love? If I can help you search for or find it, I’d be happy to. E-mail me at jonhuiz@iserv.net or call me at the office at (616) 874-0400.

Rockford Lions Club Meeting-
6 p.m. at the Community Cabin. Program by Rockford Area Community Foundation.

Saturday, May 16

Community Garage Sale-9 a.m. to
3 p.m. at Resurrection Life Church,
3233 Ten Mile Road, RockfordProceeds go to a Christmas outreach program organized by Lean On Me Outreach Center of Rockford. For more infor-mation, e-mail dcroft@rockfordres.org.

Annual Rockford Garden Club Plant Sale-9 a.m. open sale; 11:30 a.m. live auction of remaining plants at the Rotary Pavilion on Squires Street, downtown Rockford. Funds from the sale will go to community enhancement projects and student scholarships. Open to the public. For more information, call Karen Chickering at (616) 874-0186.

Auction-10 a.m. at Courtland-Oakfield United Methodist Church on Myers Lake Ave., Rockford. Food and beverages available at 11 a.m. For more information, call (616) 866-4298 or visit www.coumc.com.

Bottle & Can Drive-10 a.m. to noon, fundraiser for Dream Riders 4-H Club. Members will collect door-to-door in Rockford. To arrange for pick-up or for more information, call Helen at (616) 755-0105. Proceeds will help send 4-H members and their project animals to the Kent County Youth Fair in August.

National Breakfast Festival-

8 a.m. to noon at the foothills of Cannonsburg Ski Lodge, 6800 Cannonsburg Rd., hosted by the Cannonsburg Breakfast Club. Local caterers and chefs will prepare their specialties. Cannonsburg Grist Mill butchers will attempt to break the Guiness World Record for longest breakfast sausage. All proceeds to benefit Kids Food Basket (kidsfoodbasket.org) and other local charities.

Sunday, May 17

Roast Beef Dinner-11:30 a.m. to
2 p.m. at Rockford Veterans of Foreign Wars Post, 4195 Thirteen Mile Road, Rockford. Cost is $8 for adults, and $3.50 for children under age 12. Enjoy 

all-you-can-eat roast beef, potatoes, corn, beans, roll, dessert and beverage, prepared by Chef Fred Chambers. Bring your papers for recycling! “Best dinner in town… Bring the whole family!” Visit www.rockfordvfwpost3946.org.

Spring Concert-3 p.m. at Rockford High School Fine Arts Auditorium, sponsored by Rockford Area Arts Commission, featuring the Concert Band, the Chamber Orchestra, and the Community Choir. Free-will offering will be taken.

“North Meets West” Fine Art Sale-10 a.m. to 4 p.m. at the new American Legion Hall, 330 Rockford Park Dr.  (off Northland Dr.). Outstanding northern Michigan artists are coming to West Michigan for a one-day-only sale,which includes handwoven items, jewelry, baskets, pottery, prints, pillows, baked goods, and more. A portion of all sales will benefit Rockford High School’s After Grad Celebration.

Monday, May 18

Free Food for Needy Families-
5 p.m. in the Mobile Food Pantry at St. 

Stephen Lutheran Church, 6070 

Kuttshill Drive (corner of Northland Drive and Rogue River Rd.; entrance 

on Kuttshill), Rockford, providing free 

food for needy families in the North 

Kent community.

Tuesday, May 19

North Kent Toastmasters Club Meeting-7 p.m. at Prudential Preferred Realtors, 502 Northland Dr., Rockford. Members enhance public speaking and leadership skills through practice and encouragement. Guests welcome. For directions, call Sue at (616) 866-3509 or visit www.nkctm.org.

8:30 a.m.     Opening Flag Raising Ceremony

at the Community Cabin on

N. Monroe Street

9:00 a.m. Parade

from the Community Cabin on

N. Monroe Street, north to Lewis

Street, west one block to North Main

Street, south to the corner in front of

the Corner Bar. A short ceremony at

this stop. The parade will continue to

the Rockford Cemetery. Guest speaker

Michael Young.

9:45 a.m. Rockford Cemetery Ceremony

10:30 a.m. Open House at the Rockford

American Legion

The Congressional Medal of Honor

will be displayed as well as military

equipment on display. Hot dogs and

  drinks furnished free of charge.

11:00 a.m. Wreath Ceremony at Rockford

American Legion

12:00 p.m. Blythefield Cemetery Ceremony

12:30 p.m. Courtland Cemetery Ceremony