On May 3, 2024, Auburndale Police Department responded to a petit theft at the Walmart located at 2120 Highway 92 West in Auburndale, FL. The victim went to the self-checkout and made multiple cash withdrawals. After loading her bags, she left without grabbing her last cash withdraw from the checkout register. The unknown suspect walked up to the register and grabbed the $280.00 cash withdraw and put it in his pocket then moved to another register, completed a transaction, paid in cash, then left. The unknown suspect left from the front handicap parking space in an unknown smaller red 4 door SUV.
Suspect – older male, tan skin, black/gray short hair with beard, last seen wearing blue t-shirt, black shorts with gray strip down both sides, black slides, glasses and a silver wedding band on left hand.
If you have any information, please contact Officer Rieger at 863-965-5555 or by email at [email protected]
Someone will recognize this guy. On June 1, 2024 around 3:30 p.m., he entered Publix, located at 884 Cypress Gardens Blvd. (SE Plaza) ad proceeded to fill his cart up with $473 worth of merchandise. He headed out without any attempt to pay and left in a dark blue Ford F-150. The pictures are fairly decent, so help us identify him. If you recognize this suspect, please contact the on-duty supervisor at the Winter Haven Police Dept. at 863-401-2256. If you wish to remain anonymous, you can contact Heartland Crime Stoppers:
Call 1-888-400-TIPS (8477)
From your cell phone, dial **TIPS
Or visit the website www.heartlandcrimestoppers.com and click on “Submit A Tip,”
Or download the free “P3tips” app on your smartphone or tablet. You will always remain anonymous when you send a tip through Crime Stoppers and you are eligible for a cash reward if your information leads to an arrest.
Winter Haven Public Safety Department Can you help identity this thief? On June 9, 2024 the man pictured below cut the back fence of Winter Haven Air Conditioning located at 138 6th St SW in Winter Haven. He entered multiple trailers and took copper piping from the business. This is the second incident, the first occurring on June 2, 2024. If you recognize this suspect, please contact Detective Jackson at 863-837-9519. If you wish to remain anonymous, you can contact Heartland Crime Stoppers:
Call 1-888-400-TIPS (8477)
From your cell phone, dial **TIPS
Or visit the website www.heartlandcrimestoppers.com and click on “Submit A Tip,”
Or download the free “P3tips” app on your smartphone or tablet. You will always remain anonymous when you send a tip through Crime Stoppers and you are eligible for a cash reward if your information leads to an arrest.
What Expenses Can’t Be Written Off by Your Business?
If you check the Internal Revenue Code, you may be surprised to find that most business deductions aren’t specifically listed there. For example, the tax law doesn’t explicitly state that you can deduct office supplies and certain other expenses. Some expenses are detailed in the tax code, but the general rule is contained in the first sentence of Section 162, which states you can write off “all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business.”
Basic Definitions
In general, an expense is ordinary if it’s considered common or customary in the particular trade or business. For example, insurance premiums to protect a store would be an ordinary business expense in the retail industry.
A necessary expense is one that’s helpful or appropriate. For example, a car dealership may purchase an automatic defibrillator. It may not be necessary for the business operation, but it might be helpful if an employee or customer suffers a heart attack. It’s possible for an ordinary expense to be unnecessary. But to be deductible, an expense must be ordinary and necessary.
A deductible amount must be reasonable in relation to the benefit expected. For example, if you’re attempting to land a $3,000 deal, a $65 lunch with the potential client should be OK with the IRS. (The Tax Cuts and Jobs Act eliminated most deductions for entertainment expenses but retained a 50% deduction for business meals.)
How the Courts May View Expenses
The deductibility of some expenses is clear, while others are more complicated. Not surprisingly, the IRS and courts don’t always agree with taxpayers about what is ordinary and necessary. To illustrate, here are three recent U.S. Tax Court cases in which specific taxpayer deductions were disallowed:
A married couple owned an engineering firm. For two tax years, they claimed depreciation of $76,264 on three vehicles, but didn’t provide required details, including each vehicle’s ownership, cost and useful life. They claimed $34,197 in mileage deductions and provided receipts and mileage logs, but the court found they didn’t show related business purposes. The court also found the mileage claimed included commuting costs, which can’t be written off. The court disallowed these deductions and assessed taxes and penalties. (TC Memo 2023-39)
The court ruled that a married couple wasn’t entitled to business tax deductions because the husband’s consulting company failed to show that it was engaged in a trade or business. In fact, invoices produced by the consulting company predated its incorporation. And the court ruled that even if the expenses were legitimate, they weren’t properly substantiated. (TC Memo 2023-80)
A physician specializing in gene therapy deducted legal expenses of $360,295 for two years on Schedule C of his joint tax returns. The court found that most of the legal fees were to defend the husband against personal conduct issues. The court denied the deduction for personal legal expenses but allowed a deduction for $13,000 for business-related legal expenses. (TC Memo 2023-42)
These cases and others should show the importance of maintaining careful, detailed records. Make sure that only business costs are claimed.
Proceed with Caution!
If an expense seems like it’s not normal in your industry or could be considered personal or extravagant, proceed with caution. Contact the office with questions about deductibility and proper documentation.
This article is sponsored by Accounting & Tax Edge
In Memory of Nancy Cooley: If You Liked Her, You Loved Her!
by James Coulter
Located along the canal that connects Lake Howard with Lake May is a small town local bar known as the Caribbean Bay. This local bar is one of three situated in this area of the Chain of Lakes, sitting between Old Man Frank’s and Tanners Lakeside.
For the past 30 years, bar patrons and other regular customers have regarded Caribbean Bay for its good drinks, great company, live music on the weekends, and a scenic view of the canal and adjoining lakes. Undoubtedly, the one person responsible for providing such a lively atmosphere was its late owner, Nancy Cooley.
Born in Big Rapids, Mich. on June 6, 1957, Cooley eventually moved to Florida where she opened the Caribbean Bay Bar and Bait Shop in Winter Haven. For the past 30 years, she had owned and operated the bar with her son, Jeremy Cooley. Together, they created a small-town bar that has built up quite a reputation among locals.
“Best rum runners you will ever have and the weekend bands are amazing,” one Facebook review wrote.
“My wife and I go every Tuesday for our date night,” another review wrote. “Just have a great time by the water and seeing all the boats go by!”
Her son, Jeremy, describes her as an “outspoken woman” with “tough love” but an otherwise positive attitude and a good sense of humor that will be missed. Now that the Caribbean Bay is in his hands, he hopes to keep her legacy alive through it.
“She was a very outspoken person who did not care what you thought about her opinion, but if she liked you, she would do anything in the world to help,” he said. “She is one of those people who will never be forgotten. She was a legend in Winter Haven and always will be. But I am going to rock the Caribbean Bay like my mother would want me to just the way she did she will never be forgotten always remembered.”
Nancy Cooley passed away on April 8, 2024. Aside from her son, she is survived by her sisters, Carol Zimmerman and Judy Balliet. A memorial service honoring her life and legacy was hosted at the Caribbean Bay on Sat. June 8.
Photos provided by Melanie Brown Culpepper Beilke
Her niece, Brittney (Cooley) Burrows, knew Nancy all her life and considered her the “most wonderful person in the world.” In fact, she loved her aunt so much that she could not think of one specific thing she would miss most about her, claiming she would miss “everything about her.”
“I want Aunt Nancy to be remembered by the empire she built for herself from the ground [up], the family that has become her own, but most importantly to always remember how wonderful of a person she was and how much she loved everybody,” she said. “She would give you her shirt off her back if she could just to see someone succeed in life. She may have been a spitfire at times but she knew her worth and she kept it real the entire time.”
Melanie Brown Culpepper Beilke had known Nancy for 20 years, first as a client at her beauty salon, and then as a close friend and colleague. Nancy served as one of the top sponsors of Melanie’s non-profit organization, Culpepper’s Cardiac Foundation, through which she helped donate several AEDs tothe community. She also supported and contributed to The Chain Life and the Humane Society.
Melanie considered Nancy a “straight shooter” who was unafraid to set the record straight with her friends and family, yet continued to love them unconditionally.
“She had one of the biggest hearts and loved our community,” Melanie said. “She would tell you like it was whether you liked it or not she was very opinionated about what meant something to her, but she also would give you the shirt off of her back if it was something she believed in.”
LAKELAND, FL (June 12, 2024) – Lakeland Police Department K9s Mako and Pantera have received bullet and stab protective vests thanks to a charitable donation from non-profit organization Vested Interest in K9s, Inc. Both vests were sponsored by Vested Interest in K9s, Inc. and embroidered with the sentiment “In memory of K9 Hobbs, Des Moines, IA – EOW 12/12/23”.
Vested Interest in K9s, Inc., established in 2009, is a 501(c)(3) charity whose mission is to provide bullet and stab protective vests and other assistance to dogs of law enforcement and related agencies throughout the United States. This potentially lifesaving body armor for four-legged K9 officers is U.S. made, custom fitted, and NIJ certified. Since its inception, Vested Interest in K9s, Inc. has provided over 5,514 vests to K9s in all 50 states at a value of $6.9 million, made possible by both private and corporate donations.
Lakeland Police Department K9s Mako and Pantera
Chief Sam Taylor stated, “I’m extremely appreciative of the generous donations made by Vested Interest to shield the lives of the canine heroes who protect our citizens and officers as they patrol Lakeland day and night with their human partners.”
The program is open to U.S. dogs that are at least 20 months old and actively employed and certified with law enforcement or related agencies. K9s with expired vests are also eligible to participate. There are an estimated 30,000 law enforcement K9s throughout the United States.
Vested Interest in K9s, Inc. accepts tax-deductible contributions in any amount, while a single donation of $985 will sponsor one vest. Each vest has a value of $1800.00, weighs an average of 4-5 lb., and comes with a five-year warranty. For more information, or to learn about volunteer opportunities, please call 508-824-6978. Vested Interest in K9s, Inc. provides information, lists events, and accepts donations at www.vik9s.org, or you may mail your contribution to P.O. Box 9, East Taunton, MA 02718.
Heart for Winter Haven Requesting Less Than $25,000 from City for ADUs (Accessory Dwelling Units) to Help Combat Homelessness
by James Coulter
Heart for Winter Haven (H4WH) is a local non-profit organization with a bold vision to completely eradicate homelessness for local children by 2030. However, to aid in their mission, they have requested the city provide them with the same budget awarded to them last year.
At the Winter Haven City Commission meeting on Monday evening, H4WH representatives offered a presentation of their Grant Partnership Report. The report included a request for public funding to help them fulfill their mission of alleviating local homelessness and poverty, especially among young students.
Their request was two-fold: first, they requested that the same budget (less than $25,000) be awarded to them this fiscal year as was awarded last year. This budgeted amount will go towards funding accessory dwelling units (ADUs), which, according to the presentation, “will continue to efficiently address the needs of our community and deliver positive outcomes.”
Second, they requested approval for a Community Housing Stability Initiative (CHSI), which, according to the presentation, “will help bridge the gap between household income and local rental costs by offering a rental voucher in alignment with HUDs Small Area Fair Market Rates to qualifying families.”
“Through this initiative,” the presentation further elucidated, “we project 15 families will move from housing unstable to fully self-sustaining through the use of a rental voucher up to $500/month for one year. The voucher program will include intense case management and transformational programs offered by Heart for Winter Haven.”
Heart for Winter Haven (H4WH) is a local non-profit organization dedicated to combating homelessness and poverty within the Winter Haven community, especially among local students.
They seek to accomplish their mission through their C.A.R.E. method, which involves:
• Connecting all sectors of the city, both private and public.
• Alleviating poverty
• Restoring relationships, and
• Elevating the entire community.
“We believe poverty has been misdiagnosed; it’s rooted in broken relationships. We bring people together through collaborations that restore relationships, build resources, and grow community,” their website states. “By December 31, 2030, we will ensure there isn’t a single homeless child in Winter Haven.”
Mayor Nathanial Birdsong mentioned that he appreciated how the program served as a “hand-up” rather than a “hand-out.” As such, rather than simply providing their clients with financial assistance, they provided them with the social and financial skills necessary to make themselves economically stable.
“Today, I have been up here for four and a half years, and from what I have seen, we have come a long way,” he said. “What amazes me and what blesses me is to be able to sit here and to know that we have that awareness and concern about those who are less fortunate in our community and we are trying to do something about it. So, I think it speaks well to where we are, and we are headed in the right direction. We hope and pray that we never give up and bring everyone to where they have a place to live. Let’s keep up the good work in this area.”
Brad Beatty, H4WH Executive Director, boasted about theprogress Winter Haven has made. While the community had expected a 20 percent increase in student homelessness, those numbers had instead experienced a flat effect by the end of last year.
“What we have set out to do we have accomplished,” he said. “The data supports this voucher program and it is the best practice in the state of Florida for housing finance. We are modeling it on good practice. I fully anticipate that we could stand here and celebrate that we are now at functional zero with student homelessness.”
City Manager Brad T. Dantzler mentioned how providing funding for the program would inspire local business owners and other philanthropists to make similar donations to such causes.
“It [may] also open up an avenue for other philanthropic efforts in the community who want to impact this issue and make a contribution,” he said. “$6,000 on its own doesn’t do a whole lot, but if you put it toward a program like this and you have a handful of businesses and community leaders who want to do something like that, you can move the needle pretty quickly.”
City Manager Authorized to Issue Purchase Orders for Chain of Lakes Park Phase II Park Elements
by James Coulter
Renovations at Chain of Lakes Park are currently underway and are expected to be complete by February 2025. Until then, these renovations are expected to be further expedited now that city commissioners have authorized the city manager to issue purchase orders for the park elements in the second phase.
At their regular meeting on Monday evening, Winter Haven City Commissioners voted unanimously on an ordinance that would authorize the city manager to issue one or multiple orders (not to exceed $17 million) for the park elements for Phase II of construction.
“Staff recommends that the Commission authorize the City Manager to issue Purchase Order(s), not to exceed $17 Million for the Park Elements Phase and present an additional agenda item with the architectural phase and final GMP Amendment Contract at a future City Commission Meeting, anticipated later this summer,” the ordinance memo read.
The city has $20,000,000 budgeted for this project within its budget for fiscal year 2024/25. The City of Winter Haven had approved the project in 2023, awarding Rodda Construction as the construction manager and entering into an interlocal agreement with Polk County, “which included a funding plan for the project and outlined certain milestones including having the new baseball facilities online by February 2025.”
Currently, the project is completing its first phase, which involves the structural phase of demolition, as well as the development of final park plans and the review of the Southwest Florida Water Management District Permit, which is expected to be issued later this month.
“The second major phase, which Rodda is currently finalizing bids on are the park elements,” the city ordinance stated. “A third major phase will include the architectural items such as the concession, restroom, ticket office, and support buildings. The buildings are currently going through final design and are expected to be complete later this summer and then bid by Rodda.”
City of Winter Haven Kicks off 4th Annual Juneteenth Celebration with Official Proclamation
by James Coulter
To officially kick off its 4th annual Juneteenth celebration this weekend, The City of Winter Haven announced that June 19th will be recognized as Juneteenth Day through an official proclamation.
At their regular meeting on Monday evening, Winter Haven City Commissioners recognized a proclamation designating Wed. June 19 as Juneteenth Day. The proclamation was read by Mayor Nathanial Birdsong and presented by Natalie Wilson, Special Event Coordinator.
“Observing Juneteenth as a day of reflection and celebration, honors the resilience and perseverance of the African American community and reaffirms our commitment to building a more just and inclusive community for future generations,” the proclamation wrote.
Winter Haven’s 4th Annual Juneteenth Celebration starts on Fri. June 14 with a movie night at the Winter Haven Garden Center. The movie will start at 6:30 PM.
The main event will be hosted the next day on Sat. June 15, with the Celebration Festival, hosted at Lake Maude Recreation Center from 11 AM to 4 PM. All events are free and open to the public.
“The 2024 Juneteenth Celebration Committee has been charged with and worked alongside City staff to bring appreciation, and recognition of African-American history by creating an atmosphere of unity through a modern-day celebration of heritage that educates, engages the broader community, and inspires future change makers.”
To learn more about the upcoming Juneteenth event, visit the City of Winter Haven’s Facebook page: https://www.facebook.com/winterhavenflorida
June 13, 2024 – US National Weather Service of Tampa Bay Florida announced this morning that Winter Haven Airport set a record rainfall amount yesterday, June 12, 2024.
There was a recorded 2.90 inches of rain at Winter Haven Airport. This beats the last record that was set back in 2006 of 2.72 inches.
Records for Winter Haven date back to 1941.
More rain is expected today, though the greatest chances of rain are in southwest Florida.
