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Helping Citizens Understand
Under Construction
I'm about to finish (I hope) a year-long project to develop "Version 4" of YourPublicMoney.com ("YPM"). I haven't updated Version 3 for the better part of a year. Too much of the information in Version 3 has grown rather stale - brown around the edges. I decided to take "Version 3" off the internet and put this one-page temporary replacement in its place during the last couple of months before Version 4 is ready for Prime Time.
So - for now this and my newsletter signup page is all I have online - at least publicly accessible.
I took YourPublicMoney.com
live on October 9, 2008. My original focus was solely on my home county - Mendocino. Since then I've learned a lot about unfunded state and local unfunded pension debt, government accounting, the 20 other California counties that have independent County Pension Fund like Mendocino, how the basic structure of these County Funds is determined by State law, major trends in federal bankruptcy proceedings addressing local government unfunded pension debt --- and much else.
As my focus expanded and I learned more I replaced the original YPM with Version 2 - then Version 3. But the structure of Version 3 was too limited to allow me to present data, analysis, and conclusions about the increased range of my interests in these issues.
So - check back. As I say - I hope I can get this sucker finished in the next few weeks. It's like I've been trying to give birth to an 800 pound rhinoceros - a challenge to say the least.
John D
Of the 21 California counties with their own County Pension Funds 17 (red) have released their 2015 audited financial statements - four (gray) haven't. Major new rules from the Governmental Accounting Standards Board (GASB - note 2) require all state and local governments to list unfunded pensions as a liability for the first time. Together these 17 counties wrote-off $26 Billion of their Net Worth in their "Governmental Activities" (note 3) - 2/3 of what they reported last year. These audits show Mendocino County is the most damaged of these 17 counties by listing unfunded pensions as true debt.
All California counties have financial (or "fiscal") years that end June 30. Most have released their June 30, 2015 audited statements over the past three months. Twenty one counties have their own County Pension Fund instead of participating in the huge CalPERS - 17 including Mendocino have made their audits public. Major new pension financial reporting rules are forcing state and local governments all over the country to list their unfunded pension debt as a "bona fide" debt for the first time in last year's audits.
The fatal flaw in GASB's old rules was that pension expenses that create unfunded pension debt were reported in the future as that debt was paid. That's absurd. Payments of debt eliminate debt, they don't create it. And because governments didn't have to report those expenses as they created the debt, they didn't have to report the debt.
The new rules require governments to report pension expenses that create unfunded pension debt as they happen - not as the debt is paid. And - therefore - unfunded pension debt will be reported as real bona fide debt for the first time.
GASB68 requires these counties to restate their reported June 30, 2014 Net Positions (aka Net Assets or Net Worth) in their 2015 audits. They do this by making "Prior Year Adjustments" in accordance with these new rules (Note 4). The Net Position is the difference in the value of a government's assets compared to its debts. "Positive" Net Worth means its assets are worth more than its debt, "Negative" Net Worth means debt is more than assets. "Negative Net Worth" is one form of insolvency - called "Balance Sheet Insolvency".
These 17 counties together originally reported in their 2014 audits their assets were worth $41 Billion more than their debts as of June 30, 2014. But the new rules forced them to list their unfunded pensions as a real debt (which it's always been) for the first time and that made $26 Billion go "POOF"! They wrote off 2/3 of their Net Worth because they finally had to tell the People the truth!
these 17 counties wrote off $26 BILLION!!! According to the Census Bureau there are 3031 counties - 16,364 municipalities - 37,204 special districts - and 12,884 school districts in the US. And - there are also the 50 states.
There isn't enough red ink in North America to describe the blood bath that's hitting state and local governments in the US right now!
We can't compare the degree of impact of these Prior Year Adjustments forced by the new GASB68 rules among the counties by only looking at the dollar values of their adjustments.There's a huge range in the financial size of these 17 counties. The smallest - Mendocino - reported $80 million in Net Assets as of June 2014. LA County reported nearly $10 BILLION! Mendocino County's numbers are "rounding errors" for LA.
In order to compare the impact on these counties this shows the percentage the total adjustments were of the previously reported Net Assets for each county. The Net Assets of each county originally reported as of June 30, 2014 = 100%. The green part of the columns is the Net Worth that wasn't written off - the red part is the write off.
Three counties - Mendocino, Contra Costa, and San Joaquin were forced to write off ALL their Net Worth and then some. They have more debt than assets - which is called "balance sheet insolvency" (note 5).
Mendocino County suffered the largest proportional write off of Net Worth of these 17 counties. The combination of listing unfunded pension debt for the first time and writing off the old worthless Pre-paid Pension Asset reduced the County's Net Assets by 170%! The County originally reported $80 million of Net Assets. After the required adjustments to conform to the new rules the County reported Net Assets at that time were really a negative $56 million (rounded).
Contrast the impact on Mendocino with Tulare way down in the San Joaquin Valley. Tulare was forced to "write down" its Net Assets by 11%. I'm not saying that's "good" - but it's 16 times better than what Mendocino was forced to do.
There are two kinds of unfunded pension debt but up to here we've only talked about one - the amount of unfunded pensions these counties owe to their Pension Funds today. This type of unfunded pension debt is called "Net Pension Liability".
But half these counties also borrowed money in the past by selling "Pension Obligation Bonds" (POB) and paid the proceeds to their Pension Funds to eliminate previous Net Pension Liabilities.
These counties pay their Pension Funds interest on their Net Pension Liability equal to the Pension Fund's assumed rate of investment profits. That "target rate" was 8% for well more than a decade but County Pension Funds have been lowering their assumed rates in the last few years. They range from 7.25% to 7.75% today (Mendocino is at 7.25%).
Governments sell POBs because the interest rate on government bonds is a lot lower - say in the range of 3% to 4%. They wanted lower interest rates.
Many concerned citizens were very confused in the past when all of a sudden their governments reported a lot more debt than after they sold POBs. But the amount of the DEBT didn't change. What changed is governments restructured that debt from non-reported unfunded pension debt owed to their Pension Funds to reported debt owed to bondholders. The shock and confusion of concerned citizens happened because it was the first time they were really told unfunded pensions are real debt.
The governments changed the FORM of their unfunded pension debt but they didn't change the cause of the debt - the failure to properly fund future pensions.
Lots of officials took great credit for selling the Bonds because "we saved huge amounts of money by lowering our interest expense!" Of course it's much better to pay 3.5% than 7.25% interest - but that's not the issue. The issue is unfunded pension debt isn't supposed to exist. The issue is "why do we have unfunded pension debt we're not supposed to have?"
The pension funding plans adopted by the independent Retirement Boards that run these County Pension Funds were "supposed to fully fund" all future pensions with just regular yearly contributions from the counties and their employees. But when huge Pension Fund deficits developed ONLY the counties had to pay it - employees and retirees very rarely have any such obligation.
We've been looking at the impact of the "Prior Year Adjustments" on the June 30, 2014 Net Position for these 17 counties. Let's jump ahead to today. This shows the proportional Balance Sheets they reported as of June 30, 2015 - one year later. Once again we can't really compare the impact of the new rules on these counties by looking at the total dollars because these counties are hugely different in financial size. But instead of making Net Assets = 100% as in the graph above, this time we make Total Assets = 100%. So the question becomes - "For every $100 of Total Assets a county has, how many dollars of Debt does it have, how much of that debt is "Unfunded Pension Debt", and does the county have more Assets than Debt - or less?"
The numbers in the June 2015 Balance Sheets related to unfunded pension debt are not the same as in the June 2014 prior year adjustments discussed above because a whole year of activity happened between those dates that changed the numbers.
Eight of these 17 counties still owed money for POBs they sold in the past. That's shown on the graph as the black boxes with red inside at the top. Then the Net Pension Liability is just red with no box.
These two red parts of each county's Balance Sheet are their Total Unfunded Pension Debt. Mendocino County's total unfunded pension debt is 91% of its Assets - 1/3 larger than the #2 county San Joaquin. And it's twice as large as the average of these 17 counties.
The "pink" areas are all other debt. The sum of total unfunded pension debt and all other debt are greater than reported total assets for Mendocino, Sacramento, and Contra Costa. As already said - that makes them "balance sheet insolvent". And Mendocino is the most insolvent of these 17 counties.
Despite the hits from the prior year adjustments 14 counties had Positive Net Worth - the green part) - although LA (the biggest population county in the US) barely squeaked by.
And - again - look at Tulare!!! For every $100 of assets they have, they only owe $19. Compare that with Mendocino's owing $122 for every $100 of assets!
I'll update this as the remaining 4 California counties with their own County Pension Funds release their new audits. Check back.
NOTE ONE: Of the 4 counties with County Pension Funds that haven't yet released their 2015 audits only Merced County may have been damaged as much as Mendocino - but I think that's not likely. When these 4 finally release their audits I'll publish a report on all 21 counties.
The Governmental Accounting Standards Board (GASB) sets the basic financial reporting rules for all state and local governments. (GASB doesn't make the rules for the federal government.) All state and local governments must comply with their "Statement 68" (GASB 68) in their annual audits for last year. GASB 68 lays out major new rules for reporting the finances of government pensions. The previous deeply flawed rules allowed governments to "bury" the amount of unfunded pension debt deep in the footnotes attached to their annual audited statements.
All California counties have fiscal (financial) years that end on June 30. GASB 68 must be implemented in their June 30, 2015 audited statements now being released.
NOTE THREE: This analysis is only about what these counties reported in their Governmental Activities - the core functions of county governments.
State and Local governments divide their finances into three categories in what's called their "Government-Wide" financial statements. First is "Governmental Activities" - the "normal" functions of governments - police (sheriffs in counties), roads, bridges, public health services, public assistance, etc. These activities are primarily supported by taxes. All California counties report the finances of their Governmental Activities.
The other two categories are "Business-Type Activities" and "Discrete Component Units". Business Activities such as water and sewer systems are primarily supported by user fees. Many of these services can be provided by private utilities. Discrete Component Units legally are not part of the County and are not tightly integrated in the County's organization. However, governments have significant financial obligations for these Discrete Component Units. First Five - services for children in the first 5 years of life - is an example of what many counties report as a Discrete Component Unit.
Mendocino County reports only Governmental Activities; it does not report either Business-Type Activities or Discrete Component Units. The other 16 counties report Business-Type Activities and/or Discrete Component Units.
GASB 68 requires local and state governments to make a "prior-year adjustment" to their Net Assets (Net Worth) as reported in their 2014 Balance Sheets ("Statement of Net Position" in government reporting) to show what they would have been if GASB 68 had been in effect. Therefore these adjustments show the damage that's been done solely by unfunded pensions without diluting those numbers by everything that happened in 2015.
In effect these adjustments show what the beginning Balance Sheet would have looked like had GASB68 been in effect over the past decades. However GASB68 allows a break-in period in which some of the rules are relaxed in the early years of applying the new rules. Data may not be available to accurately apply the new rules to previous years or the cost of developing the data would be excessive. Some of the provisions of GASB68 will require a decade to be fully implemented - but the main financial changes are reflected in these initial audited statements.
These are the adjustments made by these counties to their June 30, 2014 Net Position (Net Worth) as decribed in their June 30, 2015 audited financial statements - in $Millions. (This data hasn't yet been reviewed by anyone else. I really tried to get the data right - but there could be some errors. If you reside in one of these counties I'd VERY MUCH appreciate you checking your county's data - thanks.)
The terms used in the adjustments are (partially) explained below the table.
All these counties' Prior Year Adjustments reduced the value of their Net Assets. The other "side" of the adjustments explains why they had to do that.
Some aspects of these prior year adjustments are very complex; I'm not delving into them here. Suffice it to say that almost all state and local governments will show a "Net Pension Liability" which is their individual share of the unfunded pensions in their Pension Funds. A few - probably a very small portion of governments - will report "Net Pension Assets" if their Pension Funds have more than they are supposed to have today to be considered "fully funded".
Those that reported Net Pension Assets related to the sale of Pension Obligation Bonds will write them off because they never had any real value.
Some will elect to calculate and report "Deferred Inflows & Outflows of Pension Resources". This is the most complex calculation that's involved in these prior year adjustments - but as I say I won't dig into them here. All governments must report these "Deferred" accounts in the future - but it's optional during this transition year.
These deferred items don't have a significant impact on most of these prior year adjustments - except there are a small number of counties for which they were significant.
NOTE FIVE: Financial analysts distinguish between two types of "insolvency". "Balance Sheet Insolvency" is when an entity owes more debt than the value of its assets. This is the meaning I use here. "Cash Flow Insolvency" is when it is not able to make all payments when they are due. Cash Flow Insolvency is usually much more serious. The first often - but not always - leads to the second.
Technically "Insolvency" and "Bankruptcy" are not equivalent although they are often interchangeable in "ordinary" discussion. "Bankruptcy" in my view is a legal term - although it's defined largely in financial terms. To me "Bankrupt" applies only to local governments, individuals, for-profit and non-profit corporations that have entered the federal bankruptcy process in the federal bankruptcy courts.
Historically "Cash Flow Insolvency" has been a necessary condition for a federal bankruptcy judge to allow a local government to enter the bankruptcy process. (There are other requirements as well.) However - recent decisions in federal bankruptcy courts have begun to suggest that "Service Insolvency" may be deemed a sufficient "Insolvency" for local governments to "enter" bankruptcy. "Service Insolvency" means that a local government is financially unable to provide a sufficient level of service that is its justification to be a local government. This is an evolving area of federal bankruptcy court interpretation.


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Urology Physician Assistant Jobs in Olympia, WA
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Harley Quinn's Greatest Moments from "Batman: The Animated Series"
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Writer Chuck Dixon spoke about adapting Joe Abercrombie's violent fantasy trilogy "The First Law," Blind Ferret Entertainment's first foray into licensed material. Plus, exclusive art!
The colorist of such titles as "Justice League of America," "House of M" and "Powers," Pete Pantazis goes in-depth with CBR about the nature of the colorist, the subject of recognition, and the challenges of the weekly "Trinity."
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I agree with Darryl Hart's reading of Robert Rollock. Rollock was an early covenant theolgian and it is anachronistic to demand that his theological language look exactly like it would after various controversies helped us define our more precise understanding.
Rollock, like Ursinus in his Large Catechism, is rolling Christ's active and passive obedience into His total righteousness:
Q. 87. What benefit accrues to us from the suffering and death of Christ? A. The one sacrifice, by which he has merited for us reception into the covenatn of divine grace, that is, remission of sins, the gift of the Holy Spirit, RIGHTEOUSNESS, and eternal life.
Now, the point is not whether you will say it the same way but whether you accept the substance. The substance is that the justified is not just forgiven but stands before God as absolutely righteous. He does not stand with a righteousness like Adam, one that is not consummated, but with the perfect righteousness of the 2nd Adam who consummated the covenant. Do you agree?
Jim Jordan's earlier comment stated: " affirm Christ is all in all for us, and that His perfect sinless life, His suffering on the cross, and His glorious resurrection are all credited to us. Christ is the new Adam, obeying God where the first Adam did not obey God." I take from the is agrees with the substance. Am I right? Does Pastor Meyer's agree?
Finally, if this is not what Meyers has in mind, please clarify where you leave the justified believer? Back where Adam was? Forgiven but in need of a personal obedience unto righteousness? Does he need to be like Adam and/or Jesus, obedient and faithful unto righteousness? Or is he already, perfectly, and eternally righteous?
To me, the gospel is at stake in the way this question is answered.


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Arthur Somare
|This biography of a living person needs additional citations for verification. (July 2012) (Learn how and when to remove this template message)
The Honourable Arthur Somare is a Member of the National Parliament of Papua New Guinea. He represents the electorate of Angoram Open in East Sepik province for the National Alliance Party.[1][2] His father is Sir Michael Somare, the disputed Prime Minister of Papua New Guinea.[3]
Arthur Somare was first elected to the 6th national Parliament in 1997, and has served in several ministerial roles, including Minister for Communications and Minister for Planning. In March 2006, Arthur Somare, resigned as Minister for National Planning and Monitoring over alleged "financial improprieties"[1] He was reappointed as head of the Ministry for Public Enterprise, Information, and Development in July 2006[1] and remained in this role until his suspension in July 2011 over misconduct in office.
As the Minister for Public Enterprises, Somare and his ministry had responsibility for the Independent Public Business Corporation (IPBC), which is the sole shareholder of all of the state owned enterprises such as Air Niugini, Telikom, PNG Power, Ports PNG, Eda Ranu and PNG Waterboard, and other businesses.[4]
He is also one of the key political tacticians of the National Alliance Party.
PNG's Ombudsman initially referred Arthur Somare to the Public Prosecutor in 2006 over misconduct in office,[5] however Somare challenged the referral in court.
In July 2011, the prosecutor formally lodged 105 allegations of misconduct in office against Somare to the Leadership Tribunal,[6] a standing court mandated to hear complaints against senior public officials. Somare is alleged to have misapplied public funds and failed to produce acquittals in 2002, and also failed to submit his annual statements to the Ombudsman Commission in the late 1990s, as required by law. He was immediately suspended as Angoram MP.[6]
Somare has been accused by the current Minister for Public Enterprises, Mekere Morauta[7] of squandering state funds through poor business decisions, malpractice and misappropriation of funds for personal gain,[8] including lavish homes in Australia and visits to Singapore in 2011.[9]
Allegations lodged by Morauta against Somare include: his mishandling of a loan to buy equity in an LNG project, leading to a loss of K900 million; the loss of K31 million in bankrupted Lehman Brothers; K200 million owed by Telikom to banks as a result of loans being taken out without the authority of the Treasury; paralysing PNG Power due to a lack of capital;[10] and facilitating a transaction in which K96 million disappeared from the Motor Vehicle Insurance Limited (MVIL), following the sale of MVIL shares in Bank South Pacific. The K96 million that had disappeared was subsequently found in an Australian bank account, owned by a "dubious investment company" Woodland Capital Ltd,[11] and is the subject of a police investigation.[12]
Prime Minister Peter O'Neill has also described the National Gaming Board as corrupt and a "milking cow" for individuals including Somare family members.[11]
In July 2011, Somare was due to answer to these charges before the PNG Leadership Tribunal. He applied to the National Court seeking a judicial review of charges laid against him by the Ombudsman Commission, claiming the commission was biased against him. Justice Gibbs Salika rejected the application, however the Leadership Tribunal was adjourned indefinitely, following the passing of a member of the three-men bench presiding over the hearing.[13]
Alleged Meeting with the Chief Justice[edit]
Prime Minister Peter O'Neill accused Somare of holding a secret meeting with Chief Justice Sir Salamo Injia at the Ela Beach Hotel on 4 November 2011.[14] Arthur Somare has denied the allegations and is referring O'Neill to the Ombudsman Commission.[15] O'Neill accused the Chief Justice of bias towards Arthur Somare's father, Sir Michael Somare.[14]
- ^ a b c Freedom House (2007). "Papua New Guinea (2007)". Freedom House.
- ^ "Somares repeat wins at election". Retrieved 29 April 2011.
- ^ "Michael Somare loses to son Arthur on gas tactics". The Australian. Retrieved 29 April 2011.
- ^ Mekere Morauta (25 November 2011). "The theft and waste of public money in Papua New Guinea's Public Enterprises". Act Now!.
- ^ Bill McGrath (3 July 2010). "Controversial son becomes Finance Minister". Keith Jackson & Co: PNG ATTITUDE.
- ^ a b SAMUEL RAITANO (7 July 2011). "MP asks tribunal for time to travel". Malum Nalu.
- ^ MINISTRY OF PUBLIC ENTERPRISES (24 November 2011). "THE STATE OF PNG's PUBLIC ENTERPRISES" (PDF). MINISTRY OF PUBLIC ENTERPRISES.
- ^ Malum Nalu (27 November 2011). "Arthur Somare's 'shameful legacy'". Malum Nalu.
- ^ CourierMail (5 November 2008). "PNG leader Michael Somare and son asked to explain Cairns property deals". CourierMail.
- ^ Mekere Morauta (25 November 2011). "The theft and waste of public money in Papua New Guinea's Public Enterprises". ActNow!.
- ^ a b PNG Exposed Blog (15 January 2012). "Treason, sedition and the attempted Coup-De-Tat conspiracy from the Chief Justice to the Somare Court". PNG Exposed Blog.
- ^ PNG Exposed Blog (24 November 2011). "Missing K96m found in NSW bank". PNG Exposed Blog.
- ^ NELSON P THOM (5 September 2011). "Arthur Somare's Leadership Tribunal adjourned indefinitely". News Mate.
- ^ a b Post Courier (9 December 2011). "PNG CHIEF JUSTICE ALLEGEDLY MET ARTHUR SOMARE". PACIFIC ISLANDS REPORT.
- ^ PNG Blogs (11 December 2011). ""O'Neill is a liar" Arthur Somare". PNG Blogs.


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Best friends from Baltimore who decided to come to New Orleans at the last minute at the airport after getting their bags.
Ray Lewis at a press conference.
Ravens owner Steve Bisciotti with Rich Eisen on NFL Network Thursday morning
Baltimore native and NFL Network host Melissa Stark. She went to Roland Park Country School.


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Wolfe's birthday celebrated
Published: Sunday, September 25, 2005 at 4:30 a.m.
Last Modified: Sunday, September 25, 2005 at 12:00 a.m.
ASHEVILLE -- The Thomas Wolfe Memorial will celebrate Wolfe's 105th birthday throughout the day Saturday, at 52 N. Market St., Asheville.
Wolfe was born on Oct. 3, 1900. In commemoration, there will be a presentation of A Walk Through Dixieland and screenings of a new documentary about the boardinghouse, titled Thomas Wolfe's Old Kentucky Home.
A Walk Through Dixieland brings Wolfe's novel Look Homeward, Angel alive as actors interpret scenes from the novel in the rooms in which they took place. Thomas Wolfe's Old Kentucky Home is a new documentary focusing on the boardinghouse as Wolfe remembered it, and also on his literary legacy. Rare radio interviews with Wolfe's relatives add a personal touch.
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|Place of origin
|Main ingredients
|Potatoes, spices, peppers, curry
|Cookbook: Bengal potatoes Media: Bengal potatoes
Bengal potatoes is a dish in Indian cookery. It is served as a snack food with drinks, or as part of an Indian meal. Normally, the potatoes are baked with spices, peppers and curry leaves in an oven heated by cow patties. The potatoes and vegetables are then battered and deep-fried and served with mint or coconut chutney.
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Courtney Stodden Gives Lessons On Taking A Sexy Selfie
Jordan Carver Deep Cleavage Video
Candice Swanepoel Gold Bikini Video
Kim Kardashian In Sexy Odd Energy Drink Video
Candice Swanepoel Naked Black And White Photos
Nicki Minaj Hottest Lapdances Video Compilation
Rihanna Hypnotizes Us With Her Twerking Video
Jessie J Wicked Seductress Photos
Anastasia Ashley Hot Surfer Girl Photos
Amanda Seyfried Hottest Erotic Photo Shoots
Kendra Wilkinson Nude And Topless Photos
Lara Stone Hot Nearly Naked Photos
Charlie Riina Malibu Arm Bra Photos
Leidy Mazo Hot Babe On A Beach Photos
Miley Cyrus Shocking Nearly Nude MTV VMA Outfits
Nicki Minaj Nearly Naked At The MTV AMV Awards
Ashley Callingbull First Nations Miss Universe Photos
Rita Ora In Revealing Black Gown At MTV AMV Awards
Kylie Jenner Nearly Naked Photos
Khloe Terae In A Red Jewel Studded Bikini
Kylie Jenner Sexy Sun Bathing Photos
Colleen Shannon Nearly Naked Beach Babe Photos
Nicki Minaj Hot Slow Motion Twerking Video
Dioni Tabbers Nearly Naked Lingerie Photos
Megan Fox Sexy New Divorced MILF Pictures
Linsdey Pelas Running In Slow Motion Video
Lindsey Pelas Ultra Sexy Selfies And Photos
Helena Christensen Still Wicked And Sexy At 46
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Rachel Mortenson Cleavage Shots
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Britney Spears Showing Tits And Gams At The Teen Choice Awards
Emily Ratajkowski Cleavage And Side Boob Photos
Laura Giraudi Naked With A Leaf
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Rihanna is outdoing herself again when it comes to being the ultimate yard stick for all things sizzling, hot and sexy. In fact, just looking at her firm young rump and sensuous smooth skin is enough to make any guy really hard. However, these photos prove that this hot young superstar and singer does not just look great naked. She also looks equally erotic when clothed, especially when she wears fabric that hugs all of her curves (and especially that fuckable rump of hers) and allows her huge nipples to poke through the fabric.
Dam that Rihanna is one hot sexy lady and she can really twerk that big sexy rump of hers like no other! In this really great compilation we see the fmaous pop star and actress twerking her ass off in a number of situations and videos. This revealing little video stars out with her bouncing her booty in a sheer long silver dress and then the imagery moves into various wriggling and bumping party and concert footage and finishes up with a wet photo of her dry humping a log in water while decked out in a blond wig.
Rihanna travels back to her native Barbados every single year to take part in the classic Caribana carnival tradition where people dress down to the glitzy minimum, drink, dance and behave in an all-over sexually provocative manner. Rihanna, being naturally beautiful and an amazing dancer and singer was completely in her element participating in this exotic event in her native tropical paradise and we have the pics of her booty and boobies to prove it.
After you watch this latest musical offering fro Rihanna you might think twice about pissing her off. There is just something about seeing her covered in blood after kidnapping a rich white bitch who owes her mother To make up for the wierd terror, there are also plenty of scenes in this creative, musically catchy, little tale of Rihanna strutting around topless and stark naked and spreading her legs for the camera (with a pair of slutty shorts on of course.) There are also scenes where she hangs the poor hapless blonde lady upside down, completely naked and she also spends some time harassing and torturing a much older half-naked man. If you love your Fifty Shades of Rihanna with a bit of an edge, this violent, sexually explicit video is for you! Sweet Wet Dreams!
Rihanna has been touring Holland with her latest concert and her latest naughty act is to haul audience members on stage and treat them to a lap dance and dry humping while the audience cheers her gyrating ass on. In this video you can see a succession of lucky men and women being pushed down on their back by Rihanna, who is wearing sexy leather shorts and a bustier, and then being squatted over by the erotic pop star while she gyrates and thrusts those hot hips of hers. She is getting almost as daring and lusty in her moves as Madonna!
This week Rihanna is the star of the latest sexy scenario caught by paparazzi on the beach as she plays with her mangos on a beach in Hawaii. The hot pop start appears to be joking as she swings two mangos around her nether regions and holds them up against her chest, as if to allude to her breasts also being mangos. She also looks so hot in that bright white filmy bikini get-up that does not leave much to the imagination! She also looks quite whacked out in some of these pictures. It seems that the beauty of the waves and the beach gets some people feeling really high!
According to Esquire UK, Rihanna or Ri Ri as she is often known is the biggest pop star in the world and trumps Taylor Swift, Katy Perry and Beyonce when it comes to pure sex appeal. In this photo shoot for the well-known British version of the popular men's magazine Esquire, Rihanna is nearly naked and doing naughty things such as squirting water down her pants and posing topless. The photographer behind these examples of pure erotic genius is EllenVon Unwerth which is explains why they are so artistic and why some of the hot hots are in black and white.
Rihanna could wear a burlap sack and look sexy but recently she stunned her fans, in a good way, by wearing this beautiful flesh colored suede bikini that features her wearing chains dangling in all the right places. The flesh exposed in these photos also showcase the pop singer's many beautiful tattoos, including a beautiful webbed cuff on her hand. These photos of the Bajan beauty were taken by a good friend, and posted online. The singer's Instagram account was actually shut down in April after she posted a series of photographs that were just too racy in April. We have posted a few other photos of this hert-thumping babe in a bikini from Summer 2014 for you to enjoy as well.
If anything Rihanna is getting sexier as she get solder. She takes selfie, after sexy selfie and posts them on Instagram and Twitter with thousands of fans eagerly watching to see what part of the body the hot superstar will reveal next. The sensuous Pisces is originally from Barbados and is only 26 years old. In the short time she has been on earth she has managed to become one of the best-selling recording artists of all time, selling more than 150 million records world-wide. She is also an accomplished actress and fashion designer and the fact that she is also incredibly good looking with hot cocoa-colored body is just icing on a very luscious cake.


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Camp Summit Summer Camps & Outdoor Education Centre
Welcome to Camp Summit's website!
If you are here for the first time we hope you will sit back and enjoy browsing through our pages to get a glimpse into what Camp Summit is all about. If you are a returning viewer, you'll be pleased to see all of our new programs, updates, photos and pages upon pages of exciting information to explore. Either way, we hope you enjoy.
Camp Summit is an outdoor adventure, overnight camp located in the beautiful Upper Squamish Valley, BC. We offer a traditional overnight experience for campers aged 4-15 for 3 days, 5 days, one and two week sessions, and we offer leadership development programs for 15, 16 and 17 year olds. Boys and girls from across Canada and all over the world come together to appreciate the outdoors and indulge themselves in an experience they'll never forget.
We are committed to enriching the lives of young people through experiential education and adventure. At Summit we offer campers the chance to embrace new challenges and gain confidence, while fostering friendship, self-esteem and fun.
Come join us in what will be your best summer yet!
2016 Summer Camp Parent & Camper Handbook is here!
With the organization and preparations of our summer program well underway, we are thrilled to extend to you our Parent & Camper Handbook for the 2016 Summer Season!
Spring is in the air
Hello from a very rainy and busy Camp Summit!
We are gearing up for our 17th season of Outdoor Education...
FOR THE LOVE OF CAMP Gala Dinner & Fundraiser
You're invited to Camp Summit's 2nd Annual 'For the LOVE of Camp" Gala Dinner and Fundraiser on Saturday, February 13th, 2016, at the Living Room Restaurant & Lounge in Squamish!
You're Invited to our 5th Annual Family Skate
We are excited to be hosting our 5th Annual Family Skate in just a few weeks on Sunday January 17th, 2016 at Brennan Park Recreation Centre and would love to see you there!
This is a fantastic morning of skating fun and great summer catch ups that is a highlight for us each year! Invite the whole family and bring your friends as this event is open to everyone!
Summer 2016 - Registration Now OPEN!!
Registration for Summer Camp 2016 is underway!!
CLICK HERE To Register now!


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The Pittsburgh Penguins beat the New York Rangers Sunday afternoon in the first game of a back-to-back, home-and-home series and reclaimed the top spot in the Eastern Conference from the Montreal Canadiens. The Penguins win completed a 7-0 unbeaten record at home for the month of March, and was their 10th win in the last 13 games. With 99-points the Penguins now lead the Eastern Conference, one point ahead of Montreal, with both teams having just 3-games left in the season. The Penguins need just 1-win in their remaining 3-games to clinch the Atlantic Division title. If they can do it, it would be the first division title in 10-years for the franchise. The Penguins last division title was in the Northeast Division in 1997-98.
In the 1st period, the New York Rangers scored first on a power play tally by Brandon Dubinsky while Hal Gill sat for hooking. Jaromir Jagr and Christian Backman were credited with assists on the play. At 10:21, the Penguins evened it up on an even strength goal by Marian Hossa who showed no ill effects from the upper body injury sustained Thursday night against the Islanders. Sidney Crosby moved the puck out from behind the net to Pascal Dupuis who was unable to get the shot off. Dupuis kicked the puck back about 10′ to Hossa who snapped it past Henrik Lundqvist. Then at 17:56 while on a 5-on-3 opportunity, Evgeni Malkin buried his 46th goal of the season with a wicked slap shot that flew over the right shoulder of a screened Lundqvist. Sergei Gonchar and Sidney Crosby picked up the assists on Malkin's goal. The Penguins were outshot 7-6 in a very physical 1st period of play. The Penguins were 1-for-3 on the power play and 0-for-1 on the penalty kill.
In the 2nd period the Penguins were outshot 11-4, but Marc-Andre Fleury rose to the challenge and turned them all aside to keep the score notted 2-1 in favor of the Penguins. The Penguins were unable to generate any chances on 3 powerplay attempts, but successfuly killed off two penalties of their own. The Penguins got a scare late in the second when Evgeni Malkin fell along the boards and accidentally took Brandon Dubinsky's skate blade across his face. The play continued on and traveled to the Penguins defensive zone as Malkin lay on the ice behind the Rangers' net. He lingered there for a moment before getting up, removing his head gear and skating off to the locker room while holding his face. It was reported that he required 10-stitches to close up a deep laceration on his cheek, near his eye. He didn't return in the 2nd period, but was back on the ice for the 3rd period.
In the 3rd period, the Penguins outshot the Rangers 10-9 and scored one more goal in the final minute of the game to seal the win. Max Talbot collected a bobbled rebound off from a shot by Rob Scuderi and quickly beat goalie Henrik Lundqvist. Jordan Staal picked up the other assist. Lundqvist was never able to get off the ice for the man advantage. The Penguins challenges on the power play continued in the 3rd as they were 0-for-3 on the man advantage. They successfully killed off a cross-checking call to Kris Letang.
- VIDEO: Game Highlights
- VIDEO: Post-Game Press Conference w/Coach Therrien
- VIDEO: Post-Game Locker Room Interviews w/Sidney Crosby, Jordan Staal, Max Talbot
- PHOTOS: In-Game Photos
- AUDIO: Mike Lange HIghlights
- AUDIO: Rink Rat Report
- AUDIO: Post-Game Hotline Show
- NHL OFFICIAL: Game Rosters
- NHL OFFICIAL: Game Summary
- NHL OFFICIAL: Boxscore
- NHL OFFICIAL: Play-by-Play
Sidney Crosby and Marian Hossa both looked phenomenal on the ice today with no apparent limitations to their game. The combination of Hossa, Crosby and Dupuis was fun to watch and it seems likely that this line will be very hard to defend in the post-season. Evgeni Malkin's game-winning goal was his 104th point, 5-points behind Alexander Ovechkin for the league scoring title. Malkin needs 4-goals in his final 3-games to break the 50-goal mark. Marc-Andre Fleury continued his red hot play as he has gone 9-1 since returning from 3-months hiaitus on the injured reserve list with a high ankle sprain, including 2-shutouts. He has given up just 12-goals in 10-games, with an amazing 0.955 save percentage and 1.2 GAA.
The Penguins travel to New York to take on the Rangers again on Monday night, before hosting the Flyers at home on Wednesday and then closing out their regular season with a Flyers rematch in Philadelphia on Sunday. The Penguins can clinch the Division title as soon as Monday, as they only need one win in their remaining 3 games to win the Atlantic Division.


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Our Promise to You
At Right at Home, caregivers are our most vital asset, so we want you to thrive in your career with us. To make sure that you're a terrific caregiver , we have ongoing training and continuing education available for you. We also take pride in honoring your outstanding care with awards and rewards. All of this is made possible through our CERT (Caregiver Education Recognition and Training) Program.
We started working with Right at Home about a month ago to provide services for my mother who has Alzheimer's and to provide support to my father (her primary caregiver) six days a week. So far we have had an excellent experience. The caregivers are supportive, caring people and have given my Dad a much deserved break as well as providing knowledgeable care for my Mom. I have also been impressed with the structures and processes put in place to insure that we get consistent, reliable care. Our relationship with Right at Home is still new but we couldn't be happier.
From the Blog
Retirees Pursuing Second CareersJul 21, 2016 Read Full Entry »
Senior Switches From Church Pulpit to Theatre StageJul 21, 2016 Read Full Entry »


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RE: Local help
We are certainly not local being from the UK ourselves!!!but for the past few years we have holidayed in that area. We used a forum called San-cap which gives detaisl of retaurants on Sanibel and Captiva Islands, and some of the poster on there have extensive knowledge of that area of Florida post a few questions and I am sure they will have some ideas. We also love Marco Island which has great beaches (Tigertail etc) and some nice places to eat. Hope this helps
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RE: RE: Local help
You should check out http://www.doswfl.com/ for news about Southwest Florida. This site has lots of news about Southwest Florida! This has lots of travel news and information about Fort Myers and other SWFL cities!
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Man charged with DUI, gas theftOctober 15,2012Man charged with DUI, gas theft
POWNAL A Bennington man was arrested Friday night after what police say was a drunken driving crash that followed a theft of gas from a nearby service station.
Police were called to a single vehicle crash on Palmer Drive at 8:32 p.m. where they found the vehicle involved in the crash abandoned.
Just prior to the crash, the car was reported involved in a theft of gas from a Stewarts gas station on Route 7, police said.
The owner and alleged operator of the vehicle, Patrick J. Sears, 41, was found shortly after and arrested on charges of drunken driving and petty larceny.
Sears was released on a citation to appear in Bennington criminal court later this month.MORE IN This Just InEmployee charged
with grand larceny
Police said a Fair Haven man was stealing... Full StoryMan arrested
for burglary
A Rutland man will face burglary and larceny charges... Full StoryBENNINGTON Southwestern Vermont Medical Center is hosting an American Red Cross Blood drive... Full Story
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ZNGA ranked number 8 on a 10 most Over Valued stock listing in the website
Extreme Value Stocks
Worth seeing.
All this guys posts reference this website, and he has posts on other message boards where those stocks are number 8 out of 10 as well. He's just spamming the site.
yeah, just like they were rated as being most likely to go out of business in 2014. with 1 bill + in cahse and 100 million in debt. Analysts judgments are dictated by the stock price, not vice versa; so nothing they say can be taken seriously.


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Submitted by Laurel
Share More
Matt Adams:
January 23, 2013 at 4:08 pm
Why must you keep telling me that Relentless is less than 3???
Taty Sampson:
January 26, 2013 at 4:07 am
I love how her name is Latrinda...
Sian Collins:
January 28, 2013 at 7:55 pm
Anyone else thinking of Latrine in Robin Hood - Men in Tights?
January 28, 2013 at 11:33 pm
There must be someone else that has seen it! Somewhere...
Stef Parsons:
January 29, 2013 at 1:28 am
Yeah. It used to be Shithouse!
Mohit Nalwaya:
January 29, 2013 at 4:28 am
Why the hell would you advertise an energy drink while texting your friends?
"Best of" Lists


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Scott 100, Round 2 Ready in Rhayader
May 23/24th is going to be a fun weekend in Rhayader for the next round of the Scott 100 Series
Selkirk MTB Marathon Teaser Video
A taster of the fun and games in store for the Borders 2015 MTB Marathon
One Big Ride: MTB Marathon in the North Pennines on Saturday
A big ride in a big bit of the northern countryside, Tyne Valley MTB's One Big Ride is promising moor. And it's this weekend
Selkirk hosting the British Marathon Championhips
The 2013 British MTB Marathon Championships will take place during the Selkirk MTB Marathon this June
Final round of MTB-Marathon Series heads for Ruthin
Chain Reaction Cycles sponsored event heads to North Wales on 15-16th September
Final round of the Chain Reaction Cycles MTB Marathon Series 2011
Mike has news of the final round of the CRC MTB Marathon series, taking place in the picturesque town of Ruthin: Only a week to go before the last event of the 2011 season kicks off at the Rugby Club in Ruthin, North Wales. The 17th and 18th of September are the two days when […]
CRC MTB Marathon Series hits Selkirk this weekend
Here's word from Mike about the Selkirk round of the popular Chain Reaction Cycles MTB Marathon Series powered by Mercedes-Benz Vito Sport. The circus will set up camp at the Selkirk Rugby Club in Selkirk on the 23rd July – 24th July 2011 and he's saying that you won't need your mud tyres, which must […]