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Public Auctions
The most common type of auction sale is a public auction. As the name suggests, these sales are open to the general public. Items available for sale vary greatly--cars, real estate, furniture, business equipment, restaurant equipment, antiques, collectibles, tools, machinery, and anything else imaginable. Items being auctioned can be supplied by private sellers, estates, businesses, and trustees, or any combination of these supply sources. Auction sales featuring household items are generally conducted on weekends and evenings, when the largest number of the target audience is available to attend. Business and bankruptcy sales are typically held Monday through Friday during normal business hours.
Regardless of the type of auction you attend, you must plan and think big. Make the experience worth your while in order to justify your time and expenses. Buying an item for $20 and reselling it later for $40 might be doubling your money, but if it was the only item bought at the sale, a $20 gross profit hardly justifies the time and expense. In fact, you would be losing money. Only attend sales that have the potential to make you money. Buy items that are $100, $1,000, and more, and look to double or triple these amounts when reselling. Calculate your total fixed costs for the day including an hourly rate for your time, and factor in your costs to market and resell items. Chances are you will come up with a figure in the range of $250, which means if you cannot earn $250 in gross profit from the items you intend to purchase at the sale and then resell, in all probability it would be best for you to skip the sale. Depending on your overhead and other factors, the $250 minimum gross-profit base may be less or more; nonetheless, you still need to know in advance how much profit you have to generate from each sale before attending.
- Auction Guide
- Auctioneers Association of Canada
- National Auctioneers Association
- Net Auctions
- Price it Yourself: The Definitive, Down-to-Earth Guide to Appraising Antiques and Collectibles in Your Home, at Auctions, Estate Sales, Shops and Yard Sales by Joe L. Rosson and Helaine Fendelman
Police Auctions
Police auctions represent an excellent opportunity to purchase a wide variety of secondhand products at very low prices. Many police forces in the United States and Canada host quarterly, semiannual, or annual auction sales to sell stolen items they have recovered, but were never claimed by owners (that is, the people the thieves ripped off in the first place). At police auctions you will find a vast array of products for sale, including bicycles, tools, car parts, home electronics, computers, jewelry, and shoplifted merchandise, much of it for a mere fraction of the original retail value and current resale market value. There are several levels of police forces--city, county, state, and federal.
So the best way to find out about police auctions in and beyond your area is to log on to police websites, or call and ask who conducts sales and how the organizer can be contacted. Most forces hire auctioneers. As noted below, some are starting to utilize online auction services to sell recovered property. Online or off, police auctions are conducted in the same manner as any auction; you bid on the items you wish to purchase, and, providing your bid is the highest, you will get it. As always, preview items of interest first, stick to your preset bid amounts, don't impulse-buy, and have the right transportation.
Government Auctions
Government surplus and seized-items auctions and tender sales are other excellent buying sources, especially for large-ticket items that can often be purchased for 10 percent of their original value, making them extremely profitable for resale purposes. Many government agencies routinely hold auction sales or sealed-bid tenders to dispose of government surplus assets and equipment, foreclosed property, seized property, and unclaimed property. A few of these agencies include:
- Internal Revenue Service (IRS)
- U.S. Department of Housing and Urban Development (HUD)
- U.S. Justice Department
- U.S. Marshals Service
- U.S. Postal Service
- U.S. Small Business Administration (SBA)
- U.S. Treasury Department
There are many more government agencies at the federal, state, county, and city level that also routinely hold auction sales to dispose of surplus, foreclosed, and seized property. Most of these sales are conducted like traditional auction sales, but sometimes the sale is by sealed tender, which means you complete a tender form and submit the amount you are willing to pay for a specific item. Tenders are opened after the closing date and the item is awarded to a bidder, mostly, but not always, the highest. Tender forms are available directly from the government agency holding the sale, or the auctioneer conducting the sale.
To find government auctions in your area, contact city, county, and state offices to make inquiries and ask to be included on the auction-sale notification and schedule list. Items routinely auctioned include computers, real estate, automobiles, machinery and tools, jewelry, furniture, electronics, and boats. Depending on the agency and type of items auctioned, sales can be conducted live, online, or both. Most are still live at present, but this is rapidly changing because the internet offers exposure to a broader audience of buyers.
- Public Works and Government Services Canada--Crown Assets Distribution
- SBA-Property for Sale Auctions
- U.S. Department of Housing and Urban Development--HUD Home Sales
- U.S. Department of the Treasury
- U.S. General Services Administration--government-owned asset sales
- U.S. Marshals Service
- U.S. Postal Service
Estate Sales
Estate sales can be conducted in a similar fashion to an auction, as buyers bid on items live or by sealed bid to purchase one or more items from the sale. Or the organizer of the estate sale may elect to price items individually and hold the sale over a number of days or weeks, until all or most items have been sold. Estate sales can be organized and conducted by auctioneers, estate sales specialists, family members, lawyers, or executors. Regardless of who organizes the sale and how it is conducted, one thing remains constant: Due to the need to settle accounts and inheritances and to dispose of property, it is very possible to purchase items at well below their true market value. Your ability to buy cheaply will be enhanced further if you are prepared to purchase more than one item, or even all of the items for sale. Estate sales are typically advertised in the newspaper classifieds and on websites, as well as in newsletters of companies that organize such sales. To find these companies, search under Estate Sales in your Yellow Pages directory.
Excerpted from 202 Things You Can Buy and Sell for Big Profitsfrom Entrepreneur Press


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My name is Adam Wulf, and I currently live in Houston, TX, with my beautiful wife Christi and daughter Cailyn.
I am the founder of Milestone Made and co-founder of Graceful Construction; I am currently focused on building extraordinary mobile experiences for our upcoming suite of productivity apps, including App Star award winning Here, File File!
From May 2011, I worked as the Tech Director at Visere before it was acquired by Jawbone in May 2012. Before Visere, I spun code at Jive Software. In 2006, I created and ran Jotlet.net with Buck Wilson until we were acquired by Jive on April 1st, 2008. My full résumé is available on LinkedIn.
This blog is home to my various projects and tutorials, as well as an outlet for my thoughts on web and mobile programming – especially in regard to building robust, efficient, and beautiful user experiences.

subset: commoncrawl


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Back to School?
A lot of children in our area are going back to school today. Since I don't have kids, I only know this from seeing everyone's "First Day of School" pictures on Facebook and Instagram. Seems odd for them to be starting in August, I don't remember ever going back to school at any other time than after Labor Day weekend.
This got me thinking about one of the things I enjoyed most about going back to school- shopping for new school supplies. Three ring binders, loose leaf paper, pencils, pencil cases, pink erasers, Trapper Keepers and EraserMate pens.
I was artist in residence for a day this past spring at a local private school (Pre k through 8th grades) and the older kids all carried iPads. No paper, no pencils. All of their school work was done on the iPad.
This left me wondering what types of school supplies, if any, are still being used in schools across the US or abroad.
Ingredients for the perfect salad
If you've ever had daily access to a salad bar, you probably know what items you prefer in your salad.
While I might not be able to remember what I put in my salads 20+ years ago when I worked in a mall next to a grocery store, for some strange reason, I am able to recall that my friend Lisa's salads always contained baby spinach, shredded carrots, imitation crab, and peas.
These days, I make myself a big salad several times a week and this is the combination that makes me the happiest:
- Chopped romaine lettuce or another dark green lettuce.
- Chopped scallions
- Pieces of cheese: typically sliced American (I prefer Clearfield brand)
- 1 Gala apple, peeled, sectioned & chopped.
- Chopped walnuts
- Newman's Balsamic dressing
- A sprinkle of nutritional yeast flakes
- A pinch of coarse salt
Sometimes I'll add in a few "extras" in the form of avocado, chopped ham or chopped cucumber. Tomatoes only if they are local & in season. (I can't do the plastic hothouse type.)
If all I have is lettuce and dressing, I can do that- but for me, it's the scallions that really make the salad.
How about you? What are your favorite salad ingredients?
Giving the gift of Rhodia for the Holidays
Planning to give or receive the gift of Rhodia for the holidays this year? Smaller sized Rhodia products like the classic No.'s 8, 10, 11 (in graph or lined) & 12 (also available in the dot format) make great stocking stuffers, as do the Webnotepads, Rhodiarama Webbies, No. 12 "R" pads, side stapled pocket sized (A7) notebooks, the pocket sized Weekly Planners and last but not least, the Rhodia Unlimited pocket notebook.
Which are you hoping will be in your stocking?
What are your plans for shopping on Black Friday?
The day following Thanksgiving is often considered to be one of the busiest shopping days of the year- will you be making any purchases on this day? Is your inbox as flooded as mine is with special holiday sales and discounts for both online retailers and brick and mortar stores? I'm unlikely to venture far from my local shopping district at least for today, though I'm sure to poke around to see what deals I might find online.
Out of Rhodia?!? How could I let this happen?
Did you see it coming and were you prepared for it? Or were you taken by surprise? I have a habit of always buying more than I currently need when it comes to paper because I can't bear the thought of running out when I have something that needs to be written down- a thought, a quote, a phone number, a grocery list or a Thank You note, I want to ensure there's always more than enough paper to suit my needs.
Do you keep enough on hand, or do you find yourself scrambling to replace your favorite tablets once you run out?
Image courtesy of bakanekosan on Instagram.
How a Gardening Journal Helped to Jumpstart my Writing Career
There was a time when I thought journal writing was pretentious. It seemed silly and self-absorbed and for someone who'd end up with a career as a professional writer, it's almost comical how much I didn't "get it."
In the late spring of 2004, I'd find myself sitting at The Hacienda in Pasadena, California at my dear friend Lisa's wedding. Lisa's brother was sitting and talking with my friend Lorraine at our table about the gift of a new journal and my eyes were rolling back in my head at the thought of, "Oh no, not them too." Back then, it seemed that no matter where I was, I kept hearing about people and their journal writing. It probably didn't help that I was also seeing a plethora of black notebooks in the "What's in your bag" photo group on Flickr.
But the thing that finally pushed me over the edge, and into the realm of the inky pen happened while I was watching TV. Flipping through the channels, I stopped on one of the shopping networks and they were selling, get this- a gardening journal. I watched as the host oohd and ahhd over this book like it was the greatest invention since sliced bread and I laughed out loud. A gardening journal? That's just ridiculous!
But something about that book stuck with me that I can't explain. I think it was a five year journal and it might have been something about being able to see things from one year to the next within the same book- a comparison of sorts, because not long after, I found myself at Blick (on Sept. 14th 2005 to be exact) standing in front of a display of black notebooks. Sitting in my car and taking the plastic off of the book, what I didn't know then was that my entire world was forever changed in that moment – the moment I'd become a writer.
Writing has been my creative outlet, my therapy, and a big part of my career.
Back to the gardening journal – I totally get it now, because I wish I was keeping one for my first ever gardening experience this year but I just haven't had the time. I wanted to document which seeds I bought from each company and why I'd chosen them. The dates I'd planted each seed. Which method I'd used to start them, (peat pellets or garden soil) and how long until each sprouted. Which products I'd used to prepare the garden beds. Why? Because it is exciting to describe an event or process and then look back upon it to see how it's grown. Both literally and figuratively.
Do you keep a gardening journal?
Jeff Makes Meatloaf
I usually go to the grocery store without a list and come home with things we need as well as a variety of flexible ingredients that I know can be used in a number of different dishes. Unfortunately, my husband Jeff does not share in this ability and requests that I give him a specific list of things to buy which pains me as much as I'm guessing it does when I tell him to just "go get groceries."
I decided to try and see if we could meet half way by my showing him a few meals that could be made from common ingredients that could be put on a list of things to "always buy if we are out" when he goes to the store. Knowing how much Jeff loves meatloaf, I also challenged him to search for a recipe so he could better see how these common ingredients are used across different recipes. His first choice was this Martha Stewart Classic Meatloaf recipe which we made together and is in the oven as we speak.
Still Need Rhodia for Holiday Gift Giving?
11 days until Christmas and you could use a few more Rhodia products for under the tree? Meeting Book for Uncle Harry, #8 Shopping List notepads for Mom, Rhodia pencils for your little sister the artist? Check out our list of online retailers on Rhodia-Pads.com. Some of these retailers offer expedited shipping options so you should be able to get everything you need in time for Santa to come down the chimney.
PS: Don't forget to leave out a treat (typically carrots) for Santa's reindeer.
Image courtesy of Alejandro C Finy. Follow acfiny on Instagram.
Going Shopping
Ever since the introduction of online shopping, I've found it a challenge to rely on what my local retailers stock when I want to buy something. Continue Readering »
Write This Down: Smoked Paprika
I am a decent cook. Mom was a decent cook. Gram was a very good cook. (It was her job for 18 years to cook for the elderly at an extended care facility.) I watch lots and lots of Food Network programming and shows with Gorden Ramsey. I am not afraid to try new things and typically throw things together rather than follow recipes. I also tend to shop without a list which means that sometimes, things can fall by the wayside. Continue Readering »
Shopping your local Farmers' Markets
With spring and warmer weather on it's way to the US, many of our seasonal local farmers' markets are getting ready to start back up. I live in a metropolitan region of 800+ thousand (3rd largest in PA behind only Philadelphia and Pittsburgh) and we've got more than a few mainstays with regards to local markets. Continue Readering »
First Friday in Bethlehem, PA
Many towns have some kind of First Friday events. In Bethlehem, we have a celebration of SouthSide businesses with music, food and wine tastings scattered throughout the shopping district.
Tonight at the Banana Factory where I am a current artist in residence, there will be 4 exhibit openings, including the resident artist "White Works" show. There will be live music, glass blowing, ceramic, and jewelry making demonstrations and much more! It all happens from 6-9pm – so if you can, be sure to stop by my studio #249 to say hello!
My 10×10″ acrylic painting on canvas above, "Hayden's Adventure" was inspired by my friend's young son and is also the piece I submitted into the White Works exhibit .
© Stephanie Smith All Rights Reserved.
Black Friday Madness
The day following Thanksgiving in the US is commonly known as "Black Friday" and though not a holiday, it is the official start of the holiday shopping season when most non-retail employees have the day off and retailers offer incredible deals to encourage spending.
Sale items are often offered so low (and in limited quantities) that people will camp overnight (or longer!) to be one of the 1st people to buy the designated item. The excitement to receive a low price large screen TV or laptop has resulted in people being trampled and sometimes even killed by frenzied shoppers.
I just don't understand. I can't think of a single thing that would get me to go through that much time, effort & chaos. But then again- I don't have children and maybe that adds a layer I'll never understand.
Are you going to do any Black Friday shopping?
Finished your Holiday Shopping Yet?
I know some people like to shop early, but I am not one for early decorations and blaring holiday music the minute the clock strikes midnight on November 1st. The only shopping I really love is at the art store or book store, though I can't deny the amount of cool stuff in the stores that only seems to show up around this time of year.
As the variety of online retailers continues to climb, people are able to experience shopping from the convenience of their homes to avoid the rampant holiday commercialism but I think maybe something is lost during that process. I worked in a mall for 10 years and dreaded every holiday season but once I left, it was easier to see how special and magical a time of year it can be to the wee ones. One thing that I did enjoy was that everyone in the world seemed to show up to that tiny mall around the holidays – I got to see everyone.
Most people I hear from are not a fan of the early holiday retail push – what do you think about it? Does it help to get you in the holiday mood? Or do you simply tune it out?
Get Ready NYC! Super Bargains on Exaclair products Dec. 1st-3rd
Something for Everyone! Stationery, Cards & Envelopes, Notebooks, Organizational Products, Calligraphy Items, Fountain Pen Inks… Plenty of bargains and lots to choose from. You will find discontinued cover styles and samples from France. (This will not include items from the current catalog) Continue Readering »


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I have the rules down pat for the most part, but I still need some clarification about Initiative.
So, let's say the game starts, and the first player does an action costing 1 Initiative point. That then places that player in front of the other player, meaning a change of initiative takes place. After any coexistence battles are fought and stacking limits enforced, what happens next? Does the first player keep going until he can't go on any further, or does the change in initiative basically say that's it for the first player, it's now the second player's time for an action? I am guessing the second case, if "change of initiative" is taken plain and simple.


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The Global Intelligence Files,
files released so far...
Index pages
by Date of Document
Our Partners
Al Akhbar - Lebanon
Al Masry Al Youm - Egypt
Asia Sentinel - Hong Kong
Bivol - Bulgaria
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Dawn Media - Pakistan
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La Jornada - Mexico
La Nacion - Costa Rica
Malaysia Today - Malaysia
McClatchy - United States
Nawaat - Tunisia
NDR/ARD - Germany
Owni - France
Pagina 12 - Argentina
Philip Dorling - Fairfax media contributor - Australia
Plaza Publica - Guatemala
Publica - Brazil
Publico.es - Spain
Rolling Stone - United States
Russian Reporter - Russia
Ta Nea - Greece
Taraf - Turkey
The Hindu - India
The Yes Men - Bhopal Activists
Sunday Star-Times - New Zealand
Community resources
courage is contagious
The Global Intelligence Files
On Monday February 27th, 2012, WikiLeaks began publishing The Global Intelligence Files, over five million e-mails from the Texas headquartered "global intelligence" company Stratfor. The e-mails date between July 2004 and late December 2011. They reveal the inner workings of a company that fronts as an intelligence publisher, but provides confidential intelligence services to large corporations, such as Bhopal's Dow Chemical Co., Lockheed Martin, Northrop Grumman, Raytheon and government agencies, including the US Department of Homeland Security, the US Marines and the US Defence Intelligence Agency. The emails show Stratfor's web of informers, pay-off structure, payment laundering techniques and psychological methods.
G3* - AFGHANISTAN/US/MIL - U.S. Ambassador warns Karzai over criticism of West
Released on 2012-10-17 17:00 GMT
Email-ID | 3005674 |
Date | 2011-06-20 09:09:24 |
From | email@example.com |
To | email@example.com |
List-Name | firstname.lastname@example.com |
U.S. Ambassador warns Karzai over criticism of West
20 Jun 2011 06:23
Source: reuters // Reuters
KABUL, June 20 (Reuters) - The U.S. ambassador to Kabul has issued a
thinly veiled warning to Afghan President Hamid Karzai that harsh
criticisms of the West could jeopardise the troops and funding critical to
the Afghan government's survival.
Ambassador Karl Eikenberry said he found comments from "some" Afghan
leaders "hurtful and inappropriate", according to a transcript of a speech
released late on Sunday.
Although Eikenberry did not mention Karzai by name, the speech appeared to
be a direct response to a string of verbal broadsides against Western
troops serving in Afghanistan and the diplomatic and aid programmes that
accompany them.
In one recent fiery speech Karzai warned that foreign soldiers risked
being seen as occupiers because of civilian casualties they caused. Last
week he said the West was polluting the country with weapons containing
toxic chemicals.
Eikenberry said those comments left him ashamed and speechless in front of
the relatives of U.S. war dead.
"When I hear some of your leaders call us occupiers, I cannot look at
these mourning parents, spouses, and children in the eye and give them a
comforting reply," Eikenberry told an audience of students and academics
at Herat University in western Afghanistan.
"When we hear ourselves being called occupiers and worse, our pride is
offended and we begin to lose our inspiration to carry on," he added, in a
personal addendum to a speech on education and transition.
Karzai's office declined to comment immediately comment on Eikenberry's
He was speaking as U.S. President Barack Obama mulls how steep a U.S.
troop drawdown pledged to start in July should be.
That will coincide with the first phase of a gradual handover of security
control to the Afghan police and army, who are due to take responsibility
for all of Afghanistan by the end of 2014, though critics warn this date
is premature.
At present NATO is rushing to expand and train up security forces that
have long struggled with problems ranging from widespread illiteracy, drug
abuse and corruption to a dearth of leaders and equipment and a damaging
rate of attrition.
Although the training team say progress is impressive, it will still be
years before they have a real hope of holding off disciplined and
battle-hardened insurgents across the country.
Even when they can fight alone, the size of the security forces and
Afghanistan's sickly economy means they will need help paying salaries and
buying equipment for years to come.
Eikenberry warned that patience to help Afghanistan seek security would
not be infinite if Afghan partners were dismissive of U.S. sacrifices of
lives and money.
"At the point your leaders believe that we are doing more harm than good
... especially at a time our economy is suffering and our needs are not
being met, the American people will ask for our forces to come home,"
Eikenberry said.
"I would ask, as the outgoing Ambassador, that your leaders please bear
this in mind when they speak of my nation, my armed forces, and my people,
as well as those others who also are making contributions to and
sacrifices for your country." (Editing by Paul Tait and Alex Richardson)
Chris Farnham
Senior Watch Officer, STRATFOR
Australia Mobile: 0423372241
Email: firstname.lastname@example.com


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Blobfish is the world's ugliest animal
Ugly Animal Preservation Society name mascot
Today, the Ugly Animal Preservation Society announced that the blobfish has been voted their new mascot after a global online public vote.
Working in partnership with the National Science + Engineering Competition, the Society's campaign videos have clocked-up nearly 100,000 views, and thousands have voted. Comedians celebrated 11 of Mother Nature's most aesthetically-challenged beasts, with celebrities such as Stephen Fry and Simon Pegg tweeting their support for their favourite unsightly animals.
Paul Foot, the key supporter of the blobfish, said about the announcement, "On behalf of all the blobfish, thank you for this award. Thank you it means a great deal to me. Now, stay away from me and my family."
The campaign aimed to give ugly animal a voice, and was supported by scientist and broadcaster Professor Brian Cox. He said, "I support the ugly animal campaign, there are too many people trying to save cute animals. They get all the press, and all the attention. Ugly animals are more deserving than cute animals. So I think it is a superb campaign."
Simon Watt, biologist and President for Life of the Ugly Animal Preservation Society, announced the winner at the British Science Festival in Newcastle. He said, "We've needed an ugly face for endangered animals for a long time and I've been amazed by the public's reaction. For too long the cute and fluffy animals have taken the limelight but now the blobfish will be a voice for the mingers who always get forgotten."
The project aimed to encourage young people to get involved in conservation projects, as well as helping to promote some of the animals with faces only a mother could love, and challenging our love-affair with the pin-ups of conservation, like the panda and the red squirrel.
To find out more about the campaign and to watch the videos see: www.nsecuk.org
Meet the new Ugly Animal Preservation Society mascot
Blobfish live at depths of between 600 and 1,200 metres where the pressure is several dozen times higher than at sea level and can grow up to 12 inches in length. It spends its life gently bobbing around the deep sea and its gelatinous appearance aids it buoyancy. The blobfish suffers a significant threat from fishing trawlers – although it is inedible itself, it gets caught up in the nets. It feeds off crabs and lobsters living at the same depth.
Paul Foot (Never mind the Buzzcocks) – supported the blobfish. In his campaign video, he explained why he has a soft spot for this gelatinous blob…"Some would describe it as a bit ugly, but I think the sad face of the blobfish belies a kind and very wise little brain in there."
Meet the runners up
Number 2: Kakapo
A critically endangered giant parrot, the kakapo is a classic example of evolution on an isolated island. The only flightless parrot in the world, it is also the heaviest. Its muscular thighs mean it is better suited to walking and climbing, than taking to the air – although it probably evolved from parrots that could fly.
Steve Mould (BBC Blue Peter scientist) explains why the kakapo deserves more support, "The kakapo encapsulates the fragility of life that evolved in a bubble – in this case, the bubble is New Zealand… but that bubble burst and New Zealand is full of predatory mammals, but the kakapo hasn't evolved a fear response. Often its response is curiosity – 'who's this?' the kakapo would say – 'oh, I'm in its mouth…'"
Number 3: Axolotl
Axolotls have the amazing ability to regenerate lost limbs and are a type of salamander that remains aquatic for their entire life. This freaky cross between Peter Pan and the X-men, is endangered because of urbanisation in Mexico City and polluted waters.
Helen Arney (science presenter and comedian) supported this little critter; "Beauty is only skin deep, and the axolotl has a dark secret… it never truly grows up, it's like Peter Pan, Justin Bieber, or any character Zooey Deschanel ever plays in a film…"
Number 4: Titicaca water frog
The largest truly aquatic frog, the Titicaca water frog is found only in Lake Titicaca in South America. Its Latin name literally translates as the 'aquatic scrotum' and the multiple folds in its skin enable it to breathe underwater without needing to surface for air.
Iszi Lawrence (comedian), is very excited by this. She says; "Scrotum frog, you heard me right, scrotum frog. Even better than being called scrotum frog, it lives in Lake Titicaca!
Number 5: Proboscis monkey
Named after its impressive nose, the proboscis monkey uses its nose as a resonating chamber to increase the volume of mating calls. The bigger the nose, the more attractive the mate. Its diet of unripe fruit makes it a pretty gassy primate and this gives it a fairly rotund appearance.
Ellie Taylor (presenter of Snog, Marry, Avoid) was the supporter for this big-nosed critter, she explains why: "These guys need our help! They can't compete with the orang-utans, who are really cute, these guys are really hideous…They've got massive noses, really ugly willies, and they're full of farts. I mean come on, that thing needs our help!"
Join the debate...
While certainly no oil painting,(unless it was done by Hieronymus Bosch with a hangover) the Blobfish really is a victim of a smear campaign over it's 'unconventional' looks. The photos used to judge these unfortunate deep sea beauties are almost always of a long since deceased specimen dumped on the deck of whichever trawler has plucked them from their happy home - it's no wonder they don't look their best! It's much like judging Miss World based on post mortem pictures of the entrants after they've been lowered into the Mindanao Trench. So yes, please help promote the saving of less conventionally attractive wildlife - pandas get enough press coverage already - but don't add insult to injury by calling Blobfish the ugliest animal on Earth. After all beauty is in the eye of the beholder! More info on these lugubrious lovelies can be found here - as you can see I'm a long term admirer of the creature!


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Douay-Rheims (RHE) | New International Version (NIV) |
1 (10-1) <Unto the end. A psalm to David.> (10-2) In the Lord I put my trust: how then do you say to my soul: Get thee away from hence to the mountain, like a sparrow. | 1 In the LORD I take refuge. How then can you say to me: "Flee like a bird to your mountain. |
2 (10-3) For, lo, the wicked have bent their bow: they have prepared their arrows in the quiver, to shoot in the dark the upright of heart. | 2 For look, the wicked bend their bows; they set their arrows against the strings to shoot from the shadows at the upright in heart. |
3 (10-4) For they have destroyed the things which thou hast made: but what has the just man done? | 3 When the foundations are being destroyed, what can the righteous do ?" |
4 (10-5) The Lord is in his holy temple, the Lord's throne is in heaven. His eyes look on the poor man: his eyelids examine the sons of men. | 4 The LORD is in his holy temple; the LORD is on his heavenly throne. He observes the sons of men; his eyes examine them. |
5 (10-6) The Lord trieth the just and the wicked: but he that loveth iniquity, hateth his own soul. | 5 The LORD examines the righteous, but the wicked and those who love violence his soul hates. |
6 (10-7) He shall rain snares upon sinners: fire and brimstone, and storms of winds, shall be the portion of their cup. | 6 On the wicked he will rain fiery coals and burning sulfur; a scorching wind will be their lot. |
7 (10-8) For the Lord is just, and hath loved justice: his countenance hath beheld righteousness. | 7 For the LORD is righteous, he loves justice; upright men will see his face. |
The Douay-Rheims Bible is in the public domain. (Douay Rheims Catholic Bible Translation Online) | Scripture quoted by permission. Quotations designated (NIV) are from THE HOLY BIBLE: NEW INTERNATIONAL VERSION®. NIV®. Copyright © 1973, 1978, 1984 by Biblica. All rights reserved worldwide. (New International Version Bible Online) |


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The adventure begins
Narnia ... where Talking Beasts walk ... where a witch waits ... where a new world is about to be born.
On a daring quest to save a life, two friends are hurled into another world, where an evil sorceress seeks to enslave them. But then the lion Aslan's song weaves itself into the fabric of a new land, a land that will be known as Narnia. And in Narnia, all things are possible ...
About the Author
Clive Staples Lewis (1898-1963) was one of the intellectual giants of the twentieth century and arguably the most influential Christian writer of his day. He was a Fellow and Tutor in English literature at Oxford University until 1954 when he was unanimously elected to the Chair of Medieval and Renaissance English at Cambridge University, a position he held until his retirement. His major contributions in literary criticism, children's literature, fantasy literature, and popular theology brought him international renown and acclaim. He wrote more than thirty books, allowing him to reach a vast audience, and his works continue to attract thousands of new readers every year. His most distinguished and popular accomplishments include The Chronicles of Narnia, Out of the Silent Planet, The Four Loves, The Screwtape Letters, and Mere Christianity.


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God has literally hundreds of promises written down for you in His Word saying that under certain terms and conditions, He will cause things to happen for you if you will ask Him. He promises supernatural intervention. He promises to deliver you from trouble, to supply your every necessity, to fight your personal battles for you, to heal you when you are sick and even to prosper you financially!
Why then, do the prayers of most people go unanswered? The vast majority simply do not know how to pray. The Bible reveals seven basic conditions you should fulfill to be certain your prayers will be answered. Let's learn what they are.


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Physical Address:
1021 Monterey-Salinas Highway Salinas, CA 93908Driving Directions
Mailing Address:
P.O. Box 2078 Monterey, CA 93942
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To get in touch or send a message, please use the form below. Be sure to tell us who you want to reach. Thanks!
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Wherever you find interesting food in Monterey County, you're going to find great wine. The viticulture in the area is world-renowned and makes every meal an opportunity to challenge even the most refined olfactory skills and palates.
Be sure to visit some of our valued winery partners.
Ventana has two tasting rooms to experience their Estate Grown, award-winning wines. The original tasting room is located just minutes from the Laguna-Seca Raceway on Highway 68. Our second Tasting room is at the winery in Soledad and offers the sights, sounds and aromas of wine in production. Come see why Ventana Vineyards has won awards and acclaim both for its wonderful wines and for its friendly and entertaining staff. We love to share our wines and more than thirty years worth of fascinating stories about wine grapes and Monterey County.
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Our HistoryHow Mario's got started
Mario's Restaurant & Pizzeria
The Isopo Family is proud to bring Mario's to Niskayuna- the latest Isopo family restaurant opened in the Capital District area.
The Isopo family traces their history in the food, wine and restaurant business back four generations. John's mother, Anna Benacquista, and father, Mario Isopo, emigrated to the United States in 1949 from Fontechiari, Italy (a small town between Rome & Naples). They brought with them the family recipes, traditions, work ethic and hospitality that has made every one of their businesses a resounding success.
For over four decades, the Isopo family has owned and operated restaurants and food establishments throughout the Capital District Area. The food has always been prepared by family recipes, the same recipes that John's mother taught him, in the same way that her mother taught her. Mario's restaurant was opened with hopes of sharing their family recipes with you. Mario's Restaurant operates on the Isopo Philosophy: to provide good food at a good price.
Boun Appetito
...From the creative minds of Brayton Graphics


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Rock icon Patti Smith has announced the June 5th release of her eleventh studio album Banga with the first single April Fool now available digitally.
The album is the first collection of original material from Smith since 2004. It was recorded at Electric Lady Studios in New York City and produced by Patti Smith and her band: Tony Shanahan, Jay Dee Daugherty and her long-time collaborator Lenny Kaye. Featured guests include Tom Verlaine, Jack Petruzzelli, Smiths son Jackson and daughter Jesse Paris.
The album was inspired by Smiths unique dreams and observations, Bangas poetic lyrics are a reflection of our complex world a world that is rife with chaos and beauty. Praised for her storytelling abilities, Smith has crafted an album that captures a wide range of human experience.
There is an exploratory spirit in the songs that make up Banga,including a melodic overture imagining the voyage of Amerigo Vespucci to the New World in 1497 (Amerigo), a rock song for the people of Japan in the wake of last years earthquake (Fuji-san), a classic ballad in memory of Amy Winehouse (This Is The Girl), an improvised meditation on art and nature(Constantines Dream) as well as a birthday song written for her friend Johnny Depp (Nine).
Patti Smith has received widespread recognition for her 2010 book, Just Kids, the story of her deep friendship with Robert Mapplethorpe and their effect on each other as burgeoning artists.
Just Kids earned Smith the 2010National Book Award for nonfiction as well as an enormous new following. Listeners of all generations will surely relate to the hope, humor, and humanity of Patti Smiths adventurous new album.


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SponsorshipIs it acceptable to participate in an AT&T program that gives points for use in order to purchase software? If the program is structured as a royalty for the right to use the PTA name to market the long distance services, it is acceptable for PTA to participate. Can a PTA receive cash donations from a business for printing of their business information in a program book or a PTA newsletter? Yes. The PTA may receive cash donations from a business. The content of the acknowledgment is key to whether the donation is tax free or taxable to the PTA. If the acknowledgment of thanks lists the sponsor's name, logo, address, telephone number, and products, then it is considered tax free sponsorship. If however, the acknowledgment asks members to buy the product, makes a qualitative judgement about the product, or endorses the product, the donation would then be taxable income to the PTA. Our school is sponsored by Target. We receive donations based on purchases made on the Target credit card. The PTA administers the program with Target, but the checks are made out to the school not the PTA. This creates a conflict with the school office as to where the money belongs. Any suggestions? If it is a PTA program then the checks should be made out to the PTA. Talk with Target management and ask them to make the checks payable to the PTA. Explain that when the check is made out to the school, it causes problems, and that it is illegal for school and PTA funds to be commingled. If they refuse to make the checks payable to PTA, withdraw from the program and let the school manage it. Can PTA receive a donation which is restricted to a specific activity? Donations can be made for specific, restricted purposes. However, the donation cannot result in more than an incidental benefit to the donor. For example, the donor's child cannot benefit any more than a larger number of children similarly situated. If you give money to the music program in which a large number of children participate and will benefit from the donation, that donation is then tax deductible. If you give money to the music program just to buy a violin for your own child, then the donation is not tax deductible. If the PTA accepts money for a restricted program, the PTA must spend the money only on that program. It cannot be spent on any other program without written direction from the donor. May the PTA contract with a restaurant to provide food at a carnival for a discounted price? Can the profits go to the PTA? Yes. PTA may contract with vendors, including restaurants, in order to hold a carnival. If the local restaurant provides food at a discounted price, the PTA will have the good fortunate of being able to make more money. Restaurants are required to follow Health Department guidelines. If a contract is involved, follow the guidelines for signing contracts. If we are a public versus a private nonprofit charity, do we fall under the Brown Act? The Brown Act has to do with officials elected to public offices (city councils, school boards) by the general population. PTA is a nonprofit, membership organization and does not fall under the regulations of the Brown Act. PTA is a public charity not a private foundation for Federal Income Tax purposes. Can the vendor's logo be placed on a t-shirt worn during a walk-a-thon in acknowledgment of their sponsorship? Yes. The vendor's logo can be placed on a t-shirt and worn during the sponsored event. Is it acceptable to have the PTA jog-a-thon headquarters at the sponsor's headquarters? If the jog-a-thon is being held at the sponsor's headquarters, there is nothing wrong with the PTA managing the event at the headquarter's site. Can a PTA give out its tax ID# to people who make donations? Yes. If the PTA is soliciting donations or sponsorship from vendors, they should be supplying their tax ID # when asked so that the vendor has documentation of the PTA tax exempt status and, therefore can legitimately deduct the donation. ScripAre grocery stores excluded for e-scrip because they sell tobacco and alcohol? No. The scrip program is not selling tobacco or alcohol. It allows customers to patronize a market while benefitting a school. The PTA is not recommending that participants purchase any particular item. The PTA must also offer scrip from all markets in the community so that there is no impression of endorsement. How does the PTA ensure that the proceeds of the scrip program go to the PTA and not the school? If the PTA buys the scrip directly from the market, it is purchased at discounted rate and then the customer buys the scrip from the PTA at the full rate. The profit is made by the PTA at the time of purchase and accounting is controlled by the PTA based on the procedures in Guidelines for Scrip Programs. If the PTA is participating in an electronic scrip program, it would need to work with the market to ensure that the PTA was the designated payee on the checks. If the market writes the check to the school, then the PTA does not need to sponsor the program. Fund RaisingHow do we handle non payment for candy that has been issued? It is not recommended to issue candy without payment in advance. Generally, orders are taken and paid first. If candy has been issued without payment, and the customer will not pay, the PTA is in essence liable for payment. Contact the parent/customer by phone or mail and ask that they pay for the product that they agreed to purchase and already received. Should PTA give numbered receipts during a fund raising activity? Is it required or recommended? A numbered receipt is not required for customers who purchase items. When the purchaser pays by check, then the check would be considered proof of purchase. The treasurer must issue a numbered receipt for all cash money received. Can a PTA write a letter to parents requesting donations in lieu of a fund raiser? Yes. The request must be completely voluntary. Be sure to explain what the money will be used for, and ensure the moneys are deposited for that specific activity/program. What is "ithought.com"? ithought.com is a unique Yellow Pages directory where consumers can share their opinions about any service business in the U.S. It incorporates real-life consumer feedback with a traditional online directory. Their goal is to allow customers to make more informed purchasing decisions by providing access to consumer opinions on every business in the nation. How many fund raisers are allowed annually? When planning the year's activities, PTAs should use the 3-to-1 rule. For every fund raising activity, there should be at least three non fund raising projects aimed at helping parents or children or advocating for school improvements. All funds raised must be in the context of the Mission and the Objects of PTA. Must the PTA vote to participate with each family restaurant individually, or can it vote once to have family restaurant nights throughout the year? At the beginning of the school year when you present the proposed program to the association for approval, you do not need to list each restaurant individually. If you plan on going to a variety of restaurants, present the program as "Family Nights at Local Restaurants." Can PTA send home a flyer with students informing parents about a "Carl's Jr Night" on a specific date and time and reference that a percentage of the sales will benefit the PTA? Yes. If the PTA association votes to have a fund raiser at a local establishment, and Carl's Jr. is chosen as one of the establishments, the information can be sent home with students. Carry Over FundsCan a standard reserve amount that remains in a separate savings account from year to year be established? The emergency reserve funds are considered an integral part of each PTA's planning and budgeting process. The emergency reserve funds are intended to serve as a means to retain financial stability in the event of an unforseen development such as unplanned expenses arising from a project or an unexpected increase in inflation. The amount of the fund will vary according to each PTA's size. It is a good idea to establish carryover funds or reserve funds, which will help provide funds for unanticipated and unbudgeted expenses; funds for emergencies; and allow the PTA to be fiscally responsible. If a PTA cannot totally fund large purchases such as a computer lab or playground equipment in one year, how are the funds handled without encumbering a future board? The funds are designated for the specific activity. If the future board does not vote to continue raising money for the activity, the designated funds must then be gifted to the school for partial payment of the activity. However, before approving proposals for material aid to the school, a PTA should consider whether or not the proposed equipment or services is a public responsibility. If the association approves to raise the funds each year, establish an account that is specified for that particular activity. Is it appropriate to plan on carrying over money from one year to the next to fund a school general improvement such as a sound system for the multipurpose room? If so, how many years can you carry over the funds (adding to this every year)? Money can be carried over as designated funds for specific purchases. There is no time limit on how many years funds can be carried-forward, as long as the association approves raising the funds for the purchase each year. How much money can or should be carried over? As a guide, reserve funds should not exceed one-half of a PTA's budget for an average year. If it does, the indication is that the PTA is not giving as much service to children and youth as it should. In planning the budget, it is not uncommon for PTAs to have small contingency savings accounts for the following reasons: efficient management of funds, reserve to carry on programs during the summer and fall until dues are collected, and moneys to finance unexpected but approved projects or programs. BudgetMay a PTA release the entire budget at the beginning of the school year? The PTA may not release the entire budget at the beginning of the year. The executive board may authorize the payment of bills within the limits of the adopted budget, but such action must be ratified at the next association meeting and recorded in the minutes. To facilitate the process of releasing funds, plan ahead to see what activities are going to be held and make motions to release funds up to the budgeted amount BEFORE activities occur. Checks may be written immediately upon presentation of a bill or receipt. Are membership dues included in the gross income? As directed, the California State PTA and National PTA portions of the dues shall be forwarded through channels to the California State PTA without requiring specific authorization by the association. These portions of dues should not be recorded as part of the unit PTA's gross income. If you do not record the state and National PTA portion of membership dues as income, how would this money be entered? This money is shown as "Income not belonging to the unit" and "Disbursements not belonging to the unit." Is a budget required? Yes. The budget is an outline of estimated annual income and expenses. It is part of the treasurer's duties to chair the budget committee and prepare a proposed budget. After the budget has been drafted, it should be presented by the treasurer to the PTA board/executive committee for consideration and then to the PTA association for approval. The treasurer presents the proposed budget to the association in writing and explains that budget amounts are estimated. The president asks if there are any questions concerning any item in the budget. If there are none, or after questions have been answered, a member moves to adopt the budget as presented or amended. Who attends a budget meeting? The president appoints a budget committee from members of the executive board, which is chaired by the treasurer. It has the responsibility for developing a budget for the PTA. The program committee gives the budget committee the proposed programs for the coming year including cost estimates to carry them out so that the budget can be accurately estimated. The committee usually consists of 3-5 members. Can any member of the association ask for a budget to be changed or can it only be changed at a budget meeting? What type of motion would the member make? Since the budget is only an estimate of the planned expenditures for the year, it may be necessary to amend it. The treasurer should review the budget monthly, compare it to expenditures, and bring a motion mid-year to amend if necessary. The budget may also need to be amended if new programs or projects are approved. Any voting member of the association may make a motion to amend the budget. To amend a previously adopted budget, it is necessary to have a two-thirds vote; with 30 days previous notice, a majority vote. Is the PTA going to develop financial software? Can a PTA use Quicken, or a similar software product? Based on the high level of interest from our members, we have developed PTAEZTM. This online accounting system helps your PTA manage your financial records, run customized reports, get prepared for filing tax forms — and offers other great features such as an online store and the ability to collect memberships online. For more information or a free trial, please go to http://www.ptaez.com. Is it recommended to make copies of checks prior to depositing them? It is always a good idea to make copies of any document that might affect the PTA's financial status. You may also document by computer or by hand, the check number, payee, date, bank identity number, amount and what PTA activity the check was written for, if a copy machine is not available. Is it necessary to put royalty income in a separate category in the budget? Royalty income should be shown in the fund raising category associated with the specific company from whom they are received. Every fund raising activity must be approved by the association annually. Why is the budget & finance officer never addressed in conferences? Unit bylaws provide for an elected treasurer who serves as the budget chair and is the custodian of PTA funds. Other financial officers include an auditor and may also include a financial secretary. PTA does not identify any of these officers as a "budget & finance" officer. When the budget is approved, are the fund raisers included in the budget also approved or must they be voted on separately? The proposed budget should be presented in writing after the proposed program has been adopted. You may present the budget as a whole, discussing the activities that you think will bring in income, and then discussing activities that will have expenditures. This would include all fund raisers. Give the membership the opportunity to ask questions regarding the budget, then vote on the budget as a whole. If a member has a question about a particular activity, you may pull that item from the budget until more information is obtained, and bring back an amended budget at the next association meeting. BankingCan one bank deposit be made for three separate functions such as $100 for membership, $600 for a candy fund raiser, and $50 for the spirit shop? Yes, as long as each individual activity is accounted for separately in the treasurer's records, in the checkbook register and on the treasurer's report. If all banks in the community are charging a service fee, even though they know the PTA is a nonprofit organization, how should this be handled? A bank service charge that cannot be avoided is considered as an operating expense, and should be indicated as such on the budget. Ask the bank manager to waive the service fee. Sometimes if a savings account is tied in with the checking account, the bank will waive a monthly service fee. Can a PTA bank at the local credit union? Is there a conflict since the credit union is not for profit and "owned" by the credit union members? A PTA may bank at a credit union if they are not charged a membership fee. PTA may not be a member of another organization. Recently the bank decided to stop sending back the canceled checks with the bank statement. Is this acceptable to use copies of the checks instead of the original? Yes. If the bank sends only copies of the checks, or allows the PTA to make copies, this is acceptable. Can checks be generated by computer? Checks may be printed on the computer as long as they are signed by two people authorized to do so. Electronic banking is strictly prohibited since there are no signatures required. If a PTA uses a computerized check register, is a hand written one still required? No. The computerized register is sufficient. However, a hard copy of the treasurer's report must be printed monthly and attached to the minutes as part of the permanent record. These records must be audited and the computer disks must be kept as part of the treasurer's records. Can the ledger be maintained in the computer? Yes. You may have to look at the treasurer's ledger book to see how to set up the computerized ledger. It is important that hard copies be printed out for audit, and the computer disks must be kept as part of the treasurer's records. Is there any special information for computerized accounting? If financial records are kept on the computer, files must be stored to a backup disk at least monthly. Each report generated must show the title and time period covered. PTA financial records must be kept on a disk separate from all other accounts. If an error is discovered prior to printing a report, it may be corrected at that time. If an error is discovered after the report/file has been printed, correct it by a journal entry adding an explanation. A hard copy of the computer register must be printed on a monthly basis and maintained in a bound book. Review the California State PTA Guidelines for Computer-Generated Financial Records. Must all checks be saved permanently? Canceled checks for important payments such as taxes and special contracts must be kept permanently. They should be filed with papers pertaining to the transaction. Other canceled checks must be retained for seven years. See the Records Retention Schedule in Financial Procedures Made Easier. Can a separate safe be bought by the PTA and kept at school for locking scrip and/or money? If unsold scrip or money cannot be deposited in the bank immediately, establish advance arrangements with the principal to use the school safe. It is recommended the PTA purchase a small safe or lock box to place inside the school safe. Prior to placing unsold scrip or money in the school safe, it must be counted by two PTA executive board members. Document the amount and have the documentation signed by the PTA executive board members. The principal may require that a school representative verify the documentation. If there is no school safe, it is acceptable to purchase a PTA safe if there is a way to anchor the safe to the floor. Seek approval from the principal and/or school district. TaxesAre Membership Dues Tax Deductible? Dues collected by PTA units are generally tax deductible. The services that a PTA provides to members are intangible and do not provide any direct benefit to specific members or groups of members. Such intangible services include leadership and legislation. These services are generally a benefit to the entire community, regardless of whether all members of the community become members of the PTA. Membership dues are essentially an internal method of recording levels of support. The "de minimus" benefits are received by the donors who are members and by non-member parents as well. Dues would NOT be deductible if a significant product is received or when a member receives services not available to the community at large. Certain advocacy or legislative promotion activities may be considered lobbying expenses, and would therefore not be deductible. However, no PTA unit should have significant lobbying or political action expenses. Please keep in mind: PTA does not dispense tax advice. It is the taxpayer's responsibility to report his income and deductions appropriately. Members or PTAs should consult directly with a tax professional if they believe their circumstances are unusual. Are council or district assessments included in the gross receipts when filing the IRS Form 990? As directed, the California State PTA and National PTA portions of dues, or other assessments such as insurance premiums, shall be forwarded through channels to the California State PTA without requiring specific authorization by the association. These portions shall never be recorded as part of the unit PTA's gross income. What are the state filing requirements? Starting with the 2010 tax year, the California State Franchise Tax Board (FTB) is requiring all tax-exempt organizations to file the electronic Form 199N or Form 199. In the past, PTA units and councils were not required to file a Form 199 if they were unincorporated. Based on this new reporting requirement, all units, councils and districts must now file the Form 199. Returns are due the 15th day of the fifth month after the fiscal year-end. For example, if your unit's fiscal year-end is June 30, 2011, the form is due on November 15, 2011. Units, councils, and districts having unrelated business income of $1,000 or more are required to file Form 109. Any unrelated business income should be identified when filing IRS Form 990/990EZ. All units, councils and districts must be registered with the Attorney General's Office, Registry of Charitable Trusts, and must file the RRF-1 form annually. On an interest bearing account, is the interest taxable and how is it reported? Interest is considered as part of the gross receipts of the unit. If the gross receipts require that the unit file, then it is recorded on Form 990/990EZ. Must a Form 1099 be completed if a corporation is paid $600 or more for services? Federal and state laws require that when payment of $600 or more per calendar year is made to an individual (non-employee) or unincorporated business for services rendered or in payment for a grant, award, or scholarship, the employer must file Form 1099-MISC with the IRS. The form is not required to be issued to corporations. Form 1099-MISC must be sent to the recipients on or before January 31 of each year and filed with the IRS on or before February 28 of each year. Do gross receipts include "money-in/money-out" such as for t-shirt sales which are not classified as a fund raiser? Yes. All income to the unit, except for assessments money that the unit does not have control over or does not have any say in how it is used is considered as part of the gross receipts of the unit. It does not have to be classified as a fund raiser to be considered gross receipts. If a unit has gross receipts of more than $100,000, but does not have assets over $250,000, which tax form should be filed? If your gross receipts exceed $100,000, file Form 990 and Schedule A. Is a Form 1099 required for people who present assemblies? A Form 1099-MISC is required for anyone who is paid $600 in a year. What happens if the tax forms are not filed timely? The PTA will receive a notice from the IRS and may be assessed penalties and interest for the late forms. Respond immediately to any notice requesting that the fine be waived. Contact your PTA district or the California State PTA for assistance in writing a letter of explanation. Do all PTA units end their fiscal year 6/30? Is it required that the fiscal year be the same as the California State PTA? No. Fiscal year is given in bylaws. When filing Form 990 for a fiscal year 7/1 through 6/30, what year form is used? The correct form to use is one for which the fiscal year begins. If the fiscal year begins July 1, 2000, and ends June 30, 2001, then the PTA would use the Form 990 for the year 2000. What is unrelated business income? The income generated by PTA must be related to the organization's tax-exempt purpose if that income is to be free from federal income tax. To determine if an organization has unrelated business income, three factors must be present: The income must be: (1) from a business, (2) regularly carried on, and (3) unrelated to the PTA's exempt purpose. A PTA with unrelated business income of $1000 or more is required to file Form 109 with the Franchise Tax Board. Any unrelated business income should also be identified when filing IRS Form 990 or 990EZ. Is income from e-scrip considered unrelated business income? While the income is from a business and regularly carried on, as an approved PTA fund raiser, the proceeds are related to the PTA's exempt purpose. If the level of effort on the part of the PTA in raising funds is insignificant, then there should be no unrelated business income. How is the average gross income determined, if due to lack of proper procedures and lack of paperwork, a unit cannot determine their gross receipts for several years? Bank records show all deposits and expenditures. If you do not have all of the bank statements for the years needed, then determine which bank statements you are missing and request copies from the bank. You will probably have to pay for this service. Total all income from bank statements for each fiscal year to determine the average gross income. Remember, do not count membership moneys and Founders Day moneys forwarded through channels. If you don't have these records, ask for assistance from your council or district. E-CommerceIs it acceptable for an annual membership fee to be paid by the PTA member? Would this be considered as encumbering a future board? Your PTA may not participate in the E-commerce program if a membership fee is charged. Can PTA participate in the e-scrip program? Yes. Follow the California State PTA Guidelines for Scrip Programs. How is electronic scrip different from paper scrip in relation to IRS guidelines? The programs are basically the same, the means by which they are conducted is different. While the income from electronic scrip is from a business and regularly carried on, as an approved PTA fund raiser, the proceeds are related to the PTA's exempt purpose. If the level of effort on the part of the PTA in raising funds is insignificant and the PTA involvement in holding the fund raiser is conducted by volunteers, then there should be no unrelated business income. It is recommended that when participating in the scrip program, the PTA have its taxes completed by a professional tax accountant. This question should be posed to the tax accountant completing the IRS Form 990 for the unit. If the e-scrip program only offers certain supermarkets, can the PTA provide paper scrip for the other local markets? Yes. Not all parents have access to the Internet and e-scrip. Be sure to invite all local markets to participate in the program. Avoid the impression of endorsement of any particular market. Can units sell scrip non-electronically? Is there any tax liability? Yes. PTAs can sell scrip non-electronically. As with any Unrelated Business Income, your PTA may be subject to UBIT if it earns over $1000 selling scrip. It is recommended that when participating in the scrip program, the PTA have its taxes completed by a professional tax accountant. This question should be posed to the tax accountant completing the IRS Form 990 for the unit. If a PTA participates with an Internet shopping mall for fund raising, can examples of the vendors the site links to be included on a flyer to parents? Is this considered endorsement? Do not give examples of vendors on a flyer which encourages parents to visit the shopping Web site. This may be considered an endorsement of products or services. Invite parents to visit the site and tell them about the wonderful shopping opportunities available without giving them specific names of vendors. Check WritingWhat should a PTA do about a NSF (non-sufficient funds) check? Call the writer of the check, explain that the check was returned by the PTA bank and provide the reason given by the bank. Remember to state that the writer is now liable for whatever fee the bank has charged for the transaction. See additional instructions in Financial Procedures Made Easier under "Returned or Uncashed Checks." How are the PTA books adjusted to reflect an NSF check that cannot be collected? When a check has been returned by the bank, note it in the ledger and checkbook register along with the charges levied by the bank. Treat the charge as a disbursement. See additional instructions in Financial Procedures Made Easier under "Returned or Uncashed Checks." Is it acceptable for PTA to refuse checks from people who have past NSF checks that they have not resolved? Yes. You do not have to accept another check from that person. Demand payment in cash. You may also file with the Small Claims Court for the amount of the NSF check plus three times the amount in damages. See additional instructions in Financial Procedures Made Easier under "Returned or Uncashed checks." How far should the treasurer go to recover a $5.00 bank fee on a check that needed to be redeposited? Call the writer of the check, explain that the check needed to be redeposited in the PTA bank account and that the bank charged the PTA $5.00, and that the writer is now liable for the bank fee. Explain "deposit promptly." "Promptly." "Immediately." "As soon as possible." The treasurer should not keep cash in her car or home The deposit should be made the day of the event or collection of money, if at all possible. For safety reasons, the treasurer should not go to the bank alone. Two people should bank large deposits after the money has been counted and verified by two people. If a large amount of money is to be collected at a time when the banks are not open, arrangements should be made ahead of time to make a night deposit. Depending upon the community, a police or sheriff escort may be provided on request. If unsold scrip or money cannot be deposited in the bank immediately, establish advance arrangements with the principal to use the school safe. It is recommended the PTA purchase a small safe or lock box to place inside the school safe. Prior to placing unsold scrip or money in the school safe, it must be counted by two PTA executive board members. Document the amount and have the documentation signed by the PTA executive board members. The principal may require that a school representative verify the documentation. Must a receipt be issued for activities such as cookbook, pizza, or cookie dough sales? A check may be used as a proof of purchase. If cash is the method of payment, then a numbered receipt should always be issued. If requested, provide a receipt regardless of whether the person paid by check or cash. How exactly are chairmen paid for expenses between meetings? The treasurer may pay expenses for any approved expense. At an association meeting move to release funds up to the budgeted amount for up-coming activities. Upon receipt of expenses, chairmen may be paid immediately. Reimbursements may also be ratified at the next association meeting. Can the treasurer write an authorized check to herself? Yes, she can write the check to herself, but it would be prudent that she not sign her own check. All PTAs are required to have at least three elected check signers, so this should not cause a problem. Can a check be written in advance, for example to a market, if the amount is unknown? Yes, for authorized expenditures only. Fill in everything but the amount. NEVER SIGN A BLANK CHECK. DO NOT USE CASH. Make sure the treasurer is given the amount of the check written and the receipt for her records. It would be best if the buyer write a personal check, then upon receipt the treasurer could reimburse the buyer immediately. AuditWho moves to accept the audit? The auditor or any PTA member moves to adopt the audit. Can PTA hire an outside auditor to provide audit services who is related to school staff? Yes. The PTA executive board must make full disclosure to the membership of the outside auditor being hired and the amount paid must be fair market value for the services provided. How can bank statements be reconciled when the treasurer has not reconciled them, and it is difficult to determine if there are outstanding checks. Bank statements should be reconciled monthly. If that is not being done, then someone other than the treasurer should reconcile the statements. The executive board should insist that proper financial procedures be followed. If the auditor determines that there are problems, then request the council or district come and do training. The bank can provide a list of checks it has received prior to the bank statement being mailed. Ensure that all bank statements be mailed to the school address. If the treasurer refuses to use correct procedures, the PTA executive board may ask her to resign using Due Process. Follow the procedures outlined in the Unit Bylaws for Local PTAs/PTSAs. Are the recommendations in the audit report included in the minutes? Yes. Recommendations are a part of the audit report and attached to the minutes. Upon adoption at an association meeting, the auditor reads only the statement, "I have examined the books and find them . . . "correct," "substantially correct," " incomplete," or " incorrect." Do not make any implicit or explicit statements regarding any person if problems are detected by the auditor. If mismanagement of funds is suspected, contact the council or district immediately for assistance. Can the audit committee be composed of any of the executive board members? Yes. The audit committee may be composed of any executive board member except any check signer, secretary or financial secretary. The PTA may also hire or request assistance from non-PTA members; or request assistance from the council or district. If there are problems with the audit, is the report still adopted by the association? Yes. The audit report tells the status of the books. If the financial records are incorrect, then take steps to correct any problems. If the audit is done incorrectly, then do another audit. Request assistance from the council or district. Commingling of FundsIf the school has an activity not sponsored by the PTA, can the PTA collect the funds and write checks for the activity on behalf of the school? NO. This is called commingling of funds and is illegal. The PTA can help facilitate the activity but all funds must be deposited into the school account. All income must be reported on an annual financial report and if required, must also be reported on tax filings. Top of Page TreasurerWhat steps can be taken if the past treasurer will not give up the past records? The president should send a certified letter, return receipt requested, that all treasurer materials be returned to the PTA. Request that the person return the materials to the school office by a specific date, or arrange to have two executive board officers to pick up the records at a specific time and date. Ask the person to leave the materials by the front door if she doesn't want any contact with the PTA officers. Talk to the principal to see if he can facilitate the process. Call the bank and freeze the account, and if records are not returned, close that account and open a new one. If mismanagement of funds is suspected, conduct an audit using past executive board and/or committee records. Request past statements from bank. Contact council or district for assistance. If audit shows moneys are missing, contact law enforcement. What is the best way to organize receipts? Organize receipts in a way that makes sense to you. One way is to keep receipts in an envelope with the month written on the outside of the envelope. Attach receipts to warrants; write check number and date on the receipt when the check is written, and file them in the order of the check number. Do all the expenditures need to be read off at every board meeting or can they just be listed in the monthly treasurer's report? The treasurer should provide a written treasurer's report at every executive board meeting with the expenditures listed. Board members should be given an opportunity to ask questions concerning any expenditure. It is the responsibility of the entire executive board to ensure that proper financial procedures are being followed. Gifts to SchoolIf the PTA wants to buy $4000 worth of sand for the playground equipment, can the money be "granted" to the school? Yes. The membership must approve the grant. Grants should be given to the school district for all purchases. Can the PTA offer teachers a stipend to purchase classroom supplies such as art paper or books, if receipts are provided? Yes. However, develop a list of approved purchases that will benefit all children in the classroom. Do not give money up-front, but always require receipts in order to reimburse the teacher. You may also set up an approved mini grant program that allows teachers to apply directly to the PTA for supplies needed. A committee should be appointed by the president to administer the program and a teacher should also be on the committee. Set aside an amount of money for the grant program; inform the teachers of the program; set a date for applications to be submitted; the committee selects recipients and with executive board approval "grants" the requests. The committee may decide to grant the full request, part of the request, or none of the request. Be firm that teachers must submit a bill, receipt or a purchase order for all purchases/reimbursements. If teachers are paid for academic enrichment programs by PTA, do Workers' Compensation requirements need to be met? Yes. Anytime any person is paid money by the PTA, a Workers' Compensation Form must be filled out. It would be best to give that money to the school district to administer the program. If a teacher is paid more than $600 in a calendar year, a Form 1099-MISC must be filed with the IRS. |
These frequently asked questions are arranged in the following sections:
Basic Policies PTA as an Employer Fundraising Tax Filing Support Center Handling Requests for Relief Assistance Insurance Forms Frequently Asked Questions Toolkit Many of the materials in this Web site are available in Adobe Acrobat PDF format. The Acrobat reader is a free download from Adobe Software. |


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Hunger in America – Lessons Learned
In 2008, Los Angeles city council unanimously voted to ban fast food restaurants from selected low income areas for one year to battle obesity among school children. This banning was explained at the time by the NY Times as the reason governments were created:
It has become an article of faith among some policy makers and advocates, including Michelle Obama, that poor urban neighborhoods are food deserts, bereft of fresh fruits and vegetables.
Flash forward to 2012, the Conservative Commune reports that this 'article of faith' was essentially bogus. Two concurrent studies revealed in their findings that low income areas were awash with available food as compared to higher income areas. One of the researchers dubbed it a 'food swamp', not a desert.
While obesity among children and adults is a serious problem, sticking with facts and evidence-based actions is always preferable than acting on an 'article of faith'.
Obesity is mostly curable – just watch the contestants shrink on The Biggest Loser or investigate the booming business of bariatric surgery. Today, obese and morbidly obese individuals have a range of options when they are truly ready to make a change in their lives.
As an aside, even the banned fast food restaurants provided health alternatives to their fat and calorie laden fare:
In a related nutrition issue, the same area that was labeled a 'food desert' has a 16.8% food insecurity rate during 2009 and 2010.
The same time period when fast food restaurants were being barred from business, 1.6 million residents of Los Angeles were facing hunger/food insecurity. I suspect many of these people resided in the selected areas where the restaurants were banned.
A cure for hunger, unfortunately, cannot be found in surgery or the latest health food fad. Hunger and food insecurity is a more persistent and harder to cure. ConAgra Foods gets how invasive this problem is in America. ConAgra created the ConAgra Foods Foundation to raise national awareness of this problem and to bring food and hope to those struggling with hunger or food insecurity. All of us can help ConAgra achieve their goals via their Hunger Ends Here campaign. Simply look for participating brands, find the Feeding America code on the package and enter the code online to donate one meal through Feeding America's network of local food banks.
There are actions that can be done to alleviate both issues. By employing evidence based best practices communities can make a difference:
- Create safe areas for recreational exercise for both adults and children. These depressed areas are not food deserts, but outdoor exercise deserts. Kids and adults in these areas are more prone to sedentary activities because of perceptions of an inability to access community centers or gyms.
- One way to create a safer outdoor environment is to invest in community gardening. In addition to another resource for residents to obtain locally grown fruits and vegetables, there is a growing amount of data that points to lowered crime rates when a community gardens are present.
- Create generous business incentives encouraging local investment in these communities. Feeding America.org has noted that unemployment more than poverty is a leading indicator for food insecurity in families.
Setting people free from obesity and hunger starts by building community, not by banning institutions. A lesson I hope that has been learned by the LA City Council and policy makers nationally.


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Jamie Lynn Looney, 27, of Haskell, passed away Dec. 18. She was born April 9, 1984 in Little Rock to John Toler and Cheryl Duff. She was preceded in death by her grandfather, William Toler. She is survived by her son, Blake Looney of Haskell; her father, John Toler of Haskell; her mother, Cheryl Lynn Duff of Gravel Ridge; a sister, Hollie Moore and husband Chris of Benton; her grandmother, Carra Jo Toler of Bryant; her grandparents, Lee Roy and Georgia Duff of Gravel Ridge; many cousins, uncles, aunts, and a special aunt, Debby Felton.
The Bryant Hornets used a 27-0 run to rout the North Pulaski Falcons 67-24 on Tuesday in the opening game of the Red Devil Classic at Jacksonville High School. The Hornets also hit 61 percent of their shots and held the Falcons to just 31 percent shooting.
Jean Bittman Hersh, 91, of Howell, Mich., passed away at her home on Saturday, Dec. 17.  Born Dec. 7, 1920, in Chicago, she was the daughter of Abraham and Ethel (Schultz) Bittman. Jean was retired, having owned and operated her own travel agency. She was the beloved wife of Harold Hersh, whom she married in Beverly Hills, Calif., on Feb, 14, 1946. She was the loving mother of Sydney Moody and husband Bobby of Howell and Ann Hudson and husband Thomas of Benton.


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Lincoln, Nebraska, Nov 25, 2013 -- Nebraska State Director Maxine Moul has announced Brant Richardson as Nebraska's new Rural Business and Cooperative Specialist for USDA Rural Development in Norfolk Nebraska. His work at Nebraska USDA Rural Development began November 18, 2013.
Richardson comes to Nebraska from the USDA Rural Development area office in Austin, MN as an area technician supporting four Rural Development program areas, two offices, and three specialists. While Richardson's main focus was the Rural Business Cooperative Specialist programs, he retained technical responsibilities in Multi-Family Housing, Community Programs, and Guaranteed Single Family Housing. He has been with Rural Development for 2.5 years.
Prior to Rural Development, Richardson honed his financial skills through the banking field. He spent close to 10 years in personal lending and district leadership roles in both Springfield, MO and Denver, CO. Richardson returned to college and finished his degree at the University of Kansas in May 2010.
Richardson is from a town of 1,960 population in Milan, MO. He said, "When I was looking for jobs after college I was very interested and intrigued when I happened upon the posting for Rural Development. Growing up in a small town I know the importance and impact that we truly can have on Rural America. I love playing an active part in that process and knowing that behind all the paperwork we are at the forefront for helping grow the economy and create jobs for towns just like the one I grew up in."
Richardson and his wife Missi have two children, Hayden (3) and Conner (1).
USDA is an equal opportunity provider and employer. To file a complaint of discrimination, write: USDA, Office of the Assistant Secretary for Civil Rights, Office of Adjudication, 1400 Independence Ave., SW, Washington, DC 20250-9410 or call (866) 632-9992 (Toll-free Customer Service), (800) 877-8339 (Local or Federal relay), (866) 377-8642 (Relay voice users).


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Here some suggested organisations that offer expert advice on SN.
MIL wants to celebrate important wedding anniversary with big family get together in antiques infested chintzy country hotel. This want work with madly active 2.5 YO DS will it?
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A short while ago, I was in my backyard watering my elephant ears when suddenly I realized that this was a bug and not a crumpled leaf. I was suddenly surprised that I ran in and got a digital camera.
I did a search online and didn't find anything so I pretty much gave up. I figured it was one of those rare bugs that just pop up and disappear and no one would quite know what it was. Until tonight when I saw two! Bad picture since it was taken at night:
Does anyone have any idea on what they are? I thought maybe it could be a type of grasshopper but even that search isn't bringing anything up. It's incredibly neat how the body looks like a leaf was folded in the right places. |
Follow-Up Postings:
- Posted by gardeningfireman (My Page) on Sat, Sep 23, 06 at 22:07
Dragonstone, Those are katydids. We have them all over. That is what you hear calling at night- the two to three syllable calls. |
They make a rough sound, kind of like when you run a comb on your fingernails. It sounds like "zz-zz-zz" or "ka-ty-did". |
- Posted by Vicki(firstname.lastname@example.com) onWed, May 18, 11 at 23:42
I was watering my hibiscus when I saw this green bug that was at least 2 1/2" long with big hind legs for hopping and a flat, almost square head. I plucked it off my bush and it flew away! Are they harmful to gardens? Or are they good for a garden? |
- Posted by carolb_w_fl (My Page) on Mon, Jul 11, 11 at 8:55
They eat leaves, but not a lot, IMPE - tend to be nocturnal, I believe. |
- Posted by bobbibugs(firstname.lastname@example.com) onSun, Sep 4, 11 at 21:20
hey guys I got a good one! I have seen 3 of the beautiful katydids recently. is it legal to kill them? sorry I forgot to take a picture.. |
Is it LEGAL to kill katydids? Ummm...no, they are not protected by the Department of Natural Resources. It's just senseless to kill them, not illegal. |
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Parents: Healthy Weight Is a Family AffairHelping your child eat fewer refined foods and get regular exercise can improve his or her overall health
Everyone knows that excess weight in children has become increasingly common, and with the many demands of daily life many parents don't know how to add the structure and consistency required for many weight-loss diets. Fortunately, there's plenty you can do to help your child reach a healthy weight. It all starts at home, and everyone in the family gets to participate--and benefit.
Loving attention--better than food
The "no diet" plan
Get the whole family on board
Kimberly Beauchamp, ND, received her doctoral degree from Bastyr University, the nation's premier academic institution for science-based natural medicine. She co-founded South County Naturopaths in Wakefield, RI, where she practiced whole family care with an emphasis on nutritional counseling, herbal medicine, detoxification, and food allergy identification and treatment. Her blog, Eat Happy, helps take the drama out of healthy eating with real food recipes and nutrition news that you can use. Dr. Beauchamp is a regular contributor to Healthnotes Newswire. Copyright 2015 Aisle7. All rights reserved. Aisle7.com |


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I think this is a dieffenbachia but am not 100% sure so if not please help with ID. My main issue is the limp brown leaves. I recently took it home to repot and to take cuttings. It did stay at my house for about 3-4 days before returning to my office and it's home with great light. it has been at the office for 5days now and i came back from the weekend only to find the brown leaves.
Im wondering (almost hoping) that this could just be some type of shock from the rough journey over the past week or so, or (crossing my fingers it's not) some type of disease. Any advice or suggestions would be greatly helpful and extremely appreciated.
Image link: Possible dieffenbachia...with issues (22 k)
Follow-Up Postings:
- Posted by tsugajunkie z5 SE WI (My Page) on Tue, Jul 12, 11 at 18:01
Could be transplant shock but several questions I have are what kind of soil is it in? what's the watering schedule? how's the drainage? how much new fertilizer? tj |
Not a dieffenbachia. Looks like a Spathiphyllum, aka white flag and peace lily. |
The soil is just Earl May potting soil, nothing super special. As for the drainage, i always line the bottom with plenty of river rocks since i am SO aftraid of giving my plants root rot or not having enough drainage. It has not been fertalized in about 3.5weeks. Im afraid to fertalize now i don't want to make things worse. When i took it home to replant/transplant it did get off it's watering schedule a little but not much, normaly it get's a good drink on friday's and depending on how dry the soil is some weeks a little drink mid week. I try to keep to a strict watering schedule. As for the browned leaves, the ones in the picture i had cut off (monday afternoon) only to come to work tuesday and find new brown leaves. Thanks for the response! |
- Posted by tsugajunkie z5 SE WI (My Page) on Wed, Jul 13, 11 at 17:34
Never, ever, use rocks on the bottom of the pot in hopes of improving drainage. It is much better to keep the media all the same throughout the pot. Rock on the bottom tends to "perch" water above them instead of allowing the water to wick down. Get rid of the rocks. I have no idea what Earl May potting soil is. What is it made of? tj |
The original rootball is likely drying before the surrounding potting mix. So, for a while, forget about your strict watering schedule and water the rootball as often as needed. Perhaps every several days for a while. |
Earl May potting soil "Container mix will help regulate the water needs of plants. It will help shed water from roots in wet conditions yet will hold moisture in dry conditions when the plants need it the most. Container mix is ph adjusted and contains a specially blended combination of sphagnum peat moss, processed pine bark, perlite, lime, gypsum wetting agent, water storing polymers and timed-release plant food" Ive never heard watering getting "perched" with rocks, i've done this with all of my plants and have never had any issues, i will have to repot again and remove the rocks. I did cut of the brown leaves on Tuesday (the new brown leaves) and since have only had 1-2 leaves with small brown spots and nothing new. Thanks for all the helpful hints |
- Posted by tsugajunkie z5 SE WI (My Page) on Thu, Jul 14, 11 at 16:53
Hit the link. The best tutorial on GW in regard to drainage in a container. Lengthy, yes, but worth the read. tj |
Here is a link that might be useful: Al said it best
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Good News Translation (GNT) | New International Version (NIV) |
25 He gives food to every living creature; his love is eternal. | 25 and who gives food to every creature. "His love endures forever." |
Scripture taken from the Good News Translation - Second Edition, Copyright 1992 by American Bible Society. Used by Permission. (The Good News Translation - The Holy Bible Online) | Scripture quoted by permission. Quotations designated (NIV) are from THE HOLY BIBLE: NEW INTERNATIONAL VERSION®. NIV®. Copyright © 1973, 1978, 1984 by Biblica. All rights reserved worldwide. (New International Version Bible Online) |