north coast business journal | february 2015

INSIDETHIS MONTH

CHAMBER CALENDARS ...........8

ESTATE:Designing aBenefit Package ...9

LEGAL:Why Plan? ...........10

TAXES: Howto Prepare forAudit Season .......15

INSURANCE:Bitcoin – TheRisks andBenefits ..............18

IT: The Cyber Security Bill ........21

HR: OfficeLayouts Affect People .................24

SALES: SuccessionPlanning .............26

Standard Mail U.S. Postage Paid Tiffin, OH 44883

Permit #88

Published and Owned by Schaffner Publications, Inc.FEBRUARY 2015 Vol. 21 No. 2

“The Business Voice of Erie, Huron,Ottawa, Sandusky and Seneca Counties”

POSTMASTER: TIMELY MATERIAL. PLEASE EXPEDITE.

Celebrating20 Years of

Service

We’re a proud member of the following:Bellevue Area Chamber of Commerce

Chamber of Commerce of Sandusky County

Elmore Chamber of Commerce

Erie County Chamber of CommerceFostoria Area Chamber of Commerce

Genoa Chamber of Commerce

Huron Chamber of CommerceHuron County Chamber of CommerceKelleys Island Chamber of Commerce

Marblehead Peninsula Chamber of Commerce

Milan Chamber of Commerce

Oak Harbor Area Chamber of CommercePort Clinton Area Chamber of Commerce

Put-in-Bay Chamber of Commerce

Seneca Regional Chamber of CommerceVermilion Chamber of Commerce

Willard Area Chamber of Commerce

Focus on Bellevue

Submitted By Jeff CrosbyBellevue Safety Service Director

First of all, I want to point out that some very good things are hap-pening in Bellevue. However, recently I read a post on one of our local Facebook pages “you know you’re from Bellevue when…” The post on the Facebook site started out with what I perceived as a negative outlook on Bellevue and why people might not be returning to live in Bellevue.

That perception, however correct or incorrect it might have been, in that individual’s mind, it was reality. It stirred some real emo-tions within me. How could anyone have that perception? There are so many good and positive things happening in Bellevue. Why would any resident living in Bellevue have that perception? What is it about negativity that makes it so attractive? Why do we find it easi-er to talk about how many people that were laid off 5 years ago from xyz corporation, then to talk about what a great local school system we have today? Or, why is it more interesting to read an article on police brutality than on the local police department buying Christmas presents for under privileged families? How do we change that perception?

Evidently there are those residents that have the perception that the downtown businesses have all closed and the streets have been rolled up and put away. But is that what’s really going on in Bellevue? The truth is we have to do a better job of marketing our City. We need to tell our story and it is a good story and it tells well. We have new businesses coming in to our downtown and they are making it. The Copper Top has proved it. Go there any morning and have a cup of coffee and a delicious cranberry muffin or glazed donut and see for yourself. Stop in at the Green Emerald and have a cup of chili during the Chili cook off and while you’re there stop down at the local Artisans gallery and view some of the local artists wares or walk down to the Golden Acorn and see some of the beauti-ful items they have for sale.

Bellevue Society for the Arts venue is one of the finest in the area and the productions are superb. Attend one for yourself. Whether

you chose a cabaret or one of the recent productions such as Monty Python’s the Holy Grail, they are all very well done and a joy to attend. Everyone in the area should be making use of this asset.

The Bellevue Library is another major asset to the City. The resi-dents of Bellevue have historically been very strong supporters of the library. The new expansion of the library not only will provide more space and upgrades to their IT capability; it cleaned up a very blighted area of downtown. The local young entrepreneurs have contracted to have a mural painted on the old JC Penny building across from the Library, and the owner of that building will be open-ing a new soda fountain, coffee shop shortly.

The preliminary work is done and construction on the new Bike Trail in town will commence this spring. The new $1.1 million trail will connect the present west bound trail on Rte. #177 to Clyde with

Bellevue is aCity on the Rise

See BELLEVUE Page 2

Submitted by Robb HarstDirector of Public Relations and AdvertisingJanotta and Herner Incorporated

Some of you may think you’re being asked if you belong to an E-Supper Club. Not so. If you are a member of an ESOP, you work for a company that is Employee Owned. The term ESOP stands for Employee Stock Ownership Plan. Some hear the term “employee owned”, and they think of a year-end, wild party where huge checks are handed out and everyone buys new cars. Again, not so. As an ESOP participant you have shared responsibility, shared risk, and best of all, shared rewards. Every year, each member receives an allocation of company stock and/or cash in their ESOP retirement account based on ones wages. After retirement, these shares are sold back to the ESOP owners to provide cash to the retiree and new stock to those still working. It’s a beautiful thing!

One of the determining factors that lead JHI to consider the ESOP option, was the 6 original controlling owners began looking at retirement options for themselves. As the 38 year old company

had grown, so had the value of each owner’s interest in the company. Finding a buyer for their individual shares could be difficult and once found, there was no guarantee this new owner would have the same values or concern for the family of JHI employees. It was soon clear that the best buyer for the company was the employees themselves. After much study, it was determined that the best way to pay for the sale was for the ESOP to take out a loan with the payments being made from future JHI company profits. No JHI employee had to pay any personal money for their share in the company. It’s a beautiful thing!

The news of this sale was delivered at the 2000 Annual Christmas party when, then President Mel Miller, stepped on-stage along with the 5 other owners, and announced that the company was to be sold. The old saying, “You could hear a pin drop”, was an understatement. After a long uncomfortable pause,

Mel followed with, “And we’re selling it to you!” It took a while for this news to sink in, and when it did, along with the fact that no one would have to pay any money, the party took on a rather festive tone to say the least. It was a beautiful thing!

Over the past 15 years, the 100% employee owned JHI ESOP has excelled in many areas. They have received the National ESOP Association’s highest award for developing the best Member Educational

Program. They have also twice been named ESOP of the year for the Ohio/Kentucky Region.

Becoming an ESOP may not be right for your

company. It doesn’t fit every case. But as a business owner, if you want to reward a loyal workforce, inspire that workforce to take a vested interest in the success of the company, and create a legacy that will live as long as the desire to succeed exists, why not investigate this win-win option.

2 February 2015 North Coast Business Journal www.ncbj.net

BELLEVUE from COVER

the trail on Prairie Rd going east bound to Monroeville. You will be able to jump on your bike and travel out to the hospital or keep going all the way to Elmore.

The new Central Park will be the center of the downtown attractions. The Administration is in the final stages of obtaining a grant to use $250,000 of State Revolving Loan Fund money to light Sandusky Street, the new Central Park, Lyme Street, Fallen Soldiers Memorial and the Subway. The project will provide lighting and power in the Central Park while allowing the use of the park for, Arts in the Park, Saturday Night Music programs and all kinds of outside events. A local business has funded the pavilion/band stand as a center piece of the park.

The Bellevue Rec Center has expanded its Nautilus facility and programs both out at the Monroe Street building and the annex at the City Centre: indoor walking track, gymnastics, indoor baseball and softball practice area along with an indoor pole vaulting facility.

You see, Bellevue is addressing its quality of life issues. The citizens have provided for two new schools. A new grade school campus and middle School campus have been built off of Rte. #269, north. They connect with the present High School, Athletic Field House and football facility. (Both of which any small college would love to own.)

To go along with the quality of life issues, the administration along with a very active Bellevue Development Corporation have been able to obtain grants for a major new electrical substation capable of meeting Wilbert Plastics power needs. Wilbert has

invested in millions of dollars of new equipment, allowing Wilbert to diversify its business and land a five year contract with the Ford Motor company. They now supply parts for the new Mustang adding more than 100 jobs to the Bellevue Plant.

Mitsubishi worked with the BDC and the State of Ohio to purchase the Bellevue Plant from A. Schulman securing 70 + jobs here in Bellevue. Mitsubishi continues to work with the BDC on future expansion and rail access to the property.

The owner of the building left vacant when Pamida left town has donated it to Goodwill. Goodwill will be utilizing the building as a consolidation, sorting and distribution center. Not only will the project utilize a vacant building but it will provide additional jobs to the community.

Norfolk Southern, Bellevue is in the process of finishing a $160 million dollar expansion project to the Bellevue yards. The project will add 275, well-paying jobs, to the area and allow NS to double the capacity of the Bellevue Yard.

The City has launched a new web site at www.cityofbellevue.com. Go out to the website and view some of the exciting, positive things that are happening to Bellevue.

You see, there are some very positive exciting things happening in Bellevue. However, to combat the negative perception, we have to continue to be positive. The next time you hear someone complain, point out the positive. Help be a marketing tool for Bellevue, speak of the positives. As the song used to say “eliminate the negative, accentuate the positive”.

205 S.E. Catawba Road, Suite G, Port Clinton, Ohio 43452

419-734-4838 • Fax 419-734-5382

Publisher JOHN SCHAFFNER Editor JEFFREY H. BRYDEN [email protected] Director of Sales KRISTA CHEEK [email protected] Accounting Manager ROBIN QUESADA [email protected] Layout & Graphic Design ADAM JANES [email protected] MARK SCHAFFNER [email protected] Circulation Manager BRUCE DINSE

North Coast Business Journal is owned and published monthly by Schaffner Publica-tions, Inc., and is mailed free to chamber of commerce members in a five-county area: Erie, Huron, Ottawa, Sandusky, and Seneca counties. The editorial deadline is the 25th of each month, with the advertising deadline the end of each month. No part of this publication may be reproduced or transmitted in any form without the expressed, written consent of the Publishers. We welcome submissions from readers in the form of letters, articles or photographs, al-though we reserve the right to edit and condense any articles submitted. Submissions should be sent to the editor at the above address. Include a stamped, self-addressed envelope if you would like an item returned. We prefer material (copy & photos) to be submitted electroni-cally.

“The Business Voice of Erie, Huron, Ottawa, Sandusky and Seneca Counties”

Are you an ESOP?

www.ncbj.net North Coast Business Journal February 2015 3

134 E. 2nd Street | Port Clinton 419-732 3111

Call Steve Gulas or Chuck DeVore today

If you wish to enroll in or change plans for individual coverage this is the time frame in which

enrollments must be processed.Agents at Bolte Insurance are available to help qualify you for a subsidy and enroll in plans.

The Benefits of working with a Local Agent include.... 1. Help to determine if you may qualify for a subsidy 2. Get you qualified for a subsidy 3. Help you find a plan that has your doctors & hospitals 4. Help you select an affordable plan & enroll 5. Have a local agent that is here to walk you through the process

Anthem/ Medical Mutual/ Paramount EliteInHealth/ HealthSpan

Steve Gulas419-341-1792 cell

Chuck DeVore419-346-2915 cell

Health Care Open Enrollmentbegins 11-15-2014 & ends 2-15-2015 for

Affordable Care Act Plans aka “Obama Care”

Women’s Healthmedical careFisher Titus

Expanding our sErvicEs in‘

Amy E. Wilber D.O., FACOOG obstetrics/gynecologydr. Wilber earned her doctor of osteopathic medicine from ohio university and completed her obstetrics and gynecology residency at summa akron city Hospital. she is committed to the special health-care needs of women from pregnancy and birth through all the stages of their lives. she also is certified in the da vinci surgical system, a minimally invasive surgical technology.

a native of sandusky, dr. Wilber is the mother of two, and she and her family live in Milan.

Stephanie F. Hoffman WHNP obstetrics/gynecologystephanie F. Hoffman, Women’s Health nurse practitioner, has joined dr. amy E. Wilber, Board certified obstetrics & gynecology specialist, at Fisher-Titus Medical care Women’s Health/norwalk.

Most recently, stephanie served as Women’s Health nurse practitioner at the Lone star circle of care, Women’s Wellness and oB clinic in round rock, Texas. she is originally from Willard, ohio.

Fisher-Titus Medical Care | Women’s Health | 38 Executive Dr. | Norwalk

FISHERTITUSMEDICALCARE.COM

To make an appointment, call 419-660-2980.

dedicated to advancing women’s health in our region, the Women’s Health team in norwalk provides a full-continuum of care for women throughout their lifetime. and they are supported by the comprehensive women’s health resources available at Fisher-Titus Medical center.

28296

OFFICE SPACE AVAILABLE(Various Sizes)

The Sutton Center1848 E. Perry Street

Port Clinton, OH 43452For more information call:

419-797-6303

Over the past decade, through the cooperative efforts of the Recreation Board, Recreation Club, Inc, City Council, City Administration , dedicated volunteers and service organizations, all of the cities recreational facilities and parks have undergone renovations. These include major updates to the Community Center, Mil’Lympic Outdoor Pool, City Activity Center, and community park system. This year the North Coast Inland Trail will connect 90 miles of trails in Sandusky and Huron Counties with the completion of the Bellevue City Connection.

New On-Line Registration, Text Ser-vice, and Improved Website

Our mission includes providing high-quality programs and services established and delivered by a responsive team that cooperates and collaborates to deliver positive results in the most efficient and cost-effective ways. One example is the new on-line

registration and friendlier website that will be implemented throughout 2015. This system will make registering for programs and facilities more convenient, improve communication with the general public, and improve efficiency of the department operations.

K of C Property Acquisition and Site Im-provements

Purchased with a $95,000 Ohio Public Works Clean Ohio Grant

• 1.6 Acres of Open Space Protecting 35 Acre Mill Pond Complex.

• Includes Lodge Rental Facility and Park Maintenance Building.

• New Covered Bridge and Shade Tree Plantings Completed

Ridge Community Park Youth Baseball/Softball Complex

Property Transferred to the City of Bellevue from Bellevue City Schools Development Begins with a $21,000 ODNR NatureWorks Grant and Community In-Kind Donations, Contributions and OSS Solid Waste District Grant

*Replace Three Youth Baseball/

Softball Fields Lost at Various Locations Due to New Development

• Install Baseball/Softball Field Fence on Front and Back Fields – Posts Installed

• Remove Old Play Surface Material & Install New Surface Material - Completed

• Final Grading and Seed Baseball/Softball Field Areas as Needed – Completed

New Ellis Neighborhood ParkFormer Ellis School Property

Transferred to City of Bellevue from Bellevue City Schools

• Playground Surface Replaced• Final Grading and

Seeding Completed• 6 Mature Trees Planted• Perimeter Fencing Upgraded• Relocate Play Equipment from

• Park Avenue Site to New Site

New Play Ground Surface Material In-stalled in All City Parks

OSS Solid Waste District $3,750 Recycling Grant

• Robert Peters Park – Completed• Aigler Recreation Complex –

Completed• Buckingham – Completed• New Ellis Park – Completed

• Amsden Park – Completed• Ridge Park – Completed• Kern Park – Completed

New Country View Sub-Division Park Development

Property Donated by Developer, Utilize $10,000.00 Donation, Game Time Grant Program, and Solid Waste Recycling Funds

• Play Structure Purchased and Scheduled for Installation Spring of 2015

New Gardner Ridge Neighborhood Park Development

A parcel is dedicated for park development plans include a play structure, swings, trees, and a half-a court with basketball backboard and hoop.

Tree Plantings throughout Park Sys-tem

Sandusky County Communities Foundation Grant $7,500, Bellevue Tree Commission and Local Business Contributions

• Aigler Recreation Complex – 10 Trees Around Ball Fields

• Amsden Park - 2• New Ellis Park - 8 • Ridge Park - 3• Buckingham Park – 6• New Central Park – 12• K of C Property - 12


When Special When Special Care is Needed Care is Needed

Autumnwood Care Center

• Long & • Long & • Long & Short Term Short Term Short Term Care Care Care

• Short Term • Short Term • Short Term Rehab Rehab Rehab

• Memory • Memory • Memory Care Care Care

• Hospice • Hospice • Hospice Care Care Care

670 E SR 18, Tiffin • 419-447-7151 www.autumnwoodcare.org

When When Special Special Care is Care is Needed Needed

Autumnwood Care Center

• Long & Short Term Care • Long & Short Term Care • Long & Short Term Care • Short Term Rehab • Short Term Rehab • Short Term Rehab • Memory Care • Memory Care • Memory Care • Hospice Care • Hospice Care • Hospice Care

670 E SR 18, Tiffin • 419-447-7151 www.autumnwoodcare.org

Bellevue Park & Recreation Facility Projects Move ForwardCommunity Based Park and Facility Renovation Efforts!$2,000,000.00 in Grants, Donations and Services

See PARK & REC Page 5

Buckingham Park Improvements$750.00 Elks Grant and $980.00

Endowment Fund• Install Baseline Fence on Ball Field

- Edge and Add Infield Mix as Needed – Both Completed

• Infield Reconditioned - Completed

Robert Peters Park Updates• Various Fence Repairs from

Tornado – Insurance Settlement Funds

• Little League Baseline Fence Replacement – Cost Share with Baseball Commission

• Pony Field Bull Pen Upgrades – Cost Share with Bellevue High School Baseball Program

New Dog Park Development – Along West (Backside) of Robert Peters Park

Property Acquisition Completed – Sandusky County Park District Grant Matched with Private Donations

• 1.5 Acre Fenced Area Well Shaded with Separate Areas for Large and Small Dogs

North Coast Inland Trail – Bellevue City Extension/Connection

1.2 million Dollars in State and Federal Grant Funding

• The 90 Miles of NCIT System will Soon Connect Sandusky and Huron Counties in Bellevue

Facility Improvement Projects for 2014-15

Mil’Lympic Outdoor Pool Upgrades • Locker Room/Restroom Renovation

and Upgrades• Miniature Golf Course Renovation

Completed – Eagle Scout Project• Additional Lounge Chairs • New Signage and Landscape

City Activity Center - Extend Multi-Pur-pose Side

Increase Turf Areas for Additional Practice Opportunities

• Relocate Divider Curtain – No Cost Lift and Provided by Metal Master

• Add 30’ X 45’ Section of Turf - $3,100.00 Cost Share.

•

• Lighting Upgrades in the Upper Deck Area

• Available to Youth Baseball/Softball Teams on Rental Basis Contact the

• Bellevue Community Center for More Information at 419-483-5555.

Bellevue Recreation and Community Center Improvements

Quality Youth and Adult Sports, Fitness Programs, and Special Events! Visit bellevuerec.com for Full List of Program Information. Phone: 419-483-5555

Community Center Locker Room Up-grades

• Install New Efficient Light Fixtures• Paint Walls• Install New Ceiling Tiles• Remove Old Lockers and Install

New Lockers

Fitness Area Expansion and Upgrades• Purchase 1 Pre-Owned Arc Trainer,

1 New Recumbent Elliptical Cross Trainer, and Fluid Rower

• Relocate and Expanded Free Weight Area with New Cable Cross Over Machine and Hand Weights

• Relocate and Expanded Multi-Purpose Area with Additional Functional Training Equipment


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“Professional Painting Pays”419-332-1363 Toll Free 800-797-6252

446 N. Wood St., Fremont, OH 43420

www.maypainting.com

PARK & REC from Page 4


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Fisher-Titus Medical Center was recently awarded accreditation from the Healthcare Facilities Accreditation Program (HFAP), an independent, accreditation organization recognized by the Centers for Medicare and Medicaid Services (CMS). It earned this distinction after HFAP conducted an extensive and objective review of the (hospital, lab, ambulatory physical therapy, etc)’s quality and safety standards.

“Fisher-Titus clearly demonstrates a commitment to quality patient care,” said Joshua Prober, JD CEO of HFAP. “We base our decision on federal standards, as well as recognized

national standards for patient safety, quality improvement, and environmental safety. Fisher-Titus met or exceeded standards in every case.”

“We’re proud to achieve this prestigious distinction,” said Lorna Strayer, Fisher-Titus president and CEO. “By awarding us accreditation, HFAP has recognized our commitment to providing outstanding care to our patients and our community. In fact, quality is consistently the priority focus in our strategic plans and goals.”

The HFAP is a non-profit, nationally recognized accreditation organization. It has been accrediting healthcare facilities for more than 60 years and

under Medicare since its inception. Its mission is to advance high quality patient care and safety through objective application of recognized standards. Its accreditation is recognized by the federal government, state governments, managed care organizations, and insurance companies. For more information, go to: www.hfap.org.

Fisher-Titus Medical Center serves Norwalk, Huron County and the region with the latest medical advancements providing the area’s 70,000-plus residents a full continuum of care that includes Fisher-Titus Memorial Hospital, a 99-bed acute care hospital; Norwalk Memorial Home, a 69-bed skilled nursing facility; The Carriage House of Fisher-Titus, a 48-unit assisted living facility; and a Home Health Center.

Fisher-Titus Medical Center awarded HFAP accreditation

The Bellevue Hospital (TBH) welcomes 2015 by celebrating 10 years in the 1400 W. Main Street facility. TBH is one of Bellevue’s biggest employers, with over 400 employees.

Some 5,000 local and area residents turn to TBH each month for inpatient, outpatient and emergency medical procedures and care. And, in 2014, the hospital recorded 376 births in the Family Birthing Center; 1,538 admissions; 15,453 emergency room visits; 3,5691 surgical procedures; 31,164 imaging procedures; and 38,801 rehabilitation procedures.

PAIN MANAGEMENT CENTER OPENSThe Bellevue Hospital (TBH) welcomed

a new service on Jan. 14, when the Pain Management Center opened its doors.

The Pain Management Center at The Bellevue Hospital is located in Building 1, Suite C, directly behind TBH at 1400 W. Main St. The center will be open Monday through Friday. There is also a satellite office located in Clyde at 402 W. McPherson Highway.

Patients who suffer from chronic pain, or pain that affects their quality of life and the ability to participate in normal activities can benefit from pain management. The Pain Management Clinic will assist in the diagnosis and treatment of many disorders including neck pain, back pain, headaches, work-related injuries; Complex Regional Pain Syndrome; arthritis pain in the neck or lower back, nerve damage or muscle spasm pain, chronic pelvic pain, and pain from shingles.

For appointments at either Bellevue or Clyde Offices, please contact the office staff at the Pain Management Clinic, 419.484.5903.

CLEVELAND CLINIC HEART & VASCU-LAR INSTITUTE

The Bellevue Hospital and Fisher-Titus Medical Center continue an affiliation with Cleveland Clinic’s Sydell and Arnold Miller Family Heart & Vascular Institute. The affiliation brings world-class heart care to area residents and provides greater access to Cleveland Clinic’s academic, clinical and research best practices in cardiovascular and thoracic care.

The affiliation is the result of a comprehensive study and assessment of the current level of cardiovascular and thoracic services available to residents in the two hospitals’ service

areas “This is another great example of the

long-standing relationship between our two independent community hospitals working together on initiatives to benefit our patients and communities,” said Michael K. Winthrop, President and CEO of TBH. “In the past, Fisher-Titus and The Bellevue Hospital have worked together to recruit specialty physicians in pediatrics, urology, neurology, and plastic surgery who serve patients in both our service areas and at both our hospitals. This new affiliation provides us the opportunity to bring word-class heart and vascular care and a comprehensive thoracic surgical program to our patients.”

CLYDE URGENT CARE NOW OPEN

The Bellevue Hospital and Firelands Regional Medical Center recently started Urgent Care services in Clyde, Ohio. The new Urgent Care serves the healthcare needs of residents in the Clyde, Bellevue, Fremont, and surrounding areas.

The facility is located at 1470 W. McPherson Highway and is open 11 a.m. until 9 p.m. Monday through Friday, and 10 a.m. until 5 p.m. on Saturdays and Sundays.

The new facility, which is across from Clyde-Findlay Area Credit Union, also provides x-ray and lab services.

If the patient is more critical, or has life-threatening conditions such as chest pain or stroke, the Emergency Rooms at either The Bellevue Hospital or Firelands Regional Medical Center will continue to serve these needs as would other ER providers in the area.

Clyde Urgent Care can be reached at 419.547.0700.

WOMEN’S CHOICE AWARDThe Bellevue Hospital has received the

2014 Women’s Choice Award® ranking among America’s Best Hospitals for Patient Experience in Obstetrics. The distinction is the only award that identifies the country’s best healthcare institutions based on robust criteria that consider female patient satisfaction, clinical excellence, and what women say they want from a hospital, including quality physician communications, responsiveness of nurses and support staff, cleanliness and trusted referrals from other women.

Awarded hospitals must provide

comprehensive obstetric services and meet criteria for patient satisfaction and surgical excellence based on female needs and preferences.

The Women’s Choice Award is the first national award based on the recommendations and preferences of women. Hospitals qualify for this highly selective annual list of America’s Best Hospitals for Patient Experience in Obstetrics based on a proprietary scoring process that incorporates a national, standardized survey of patients’ perspectives of hospital care reported by the U.S. Department of Health and Human Services, as well as an analysis that weighs criteria

identified as the most important to women for patient satisfaction.

“We provide women seeking peace of mind for their obstetric care with a trusted third party endorsement based on hospital experiences reported by women in their community. As one of the America’s Best Hospitals for Patient Experience in Obstetrics, The Bellevue Hospital meets the toughest standards of excellence set by women,” states Delia Passi, CEO and founder of Women Certified, and former publisher of Working Woman and Working Mother magazines. “New moms have many choices when it comes to obstetrics.


Cardiac RehabilitationCardiac Stress TestingCardiopulmonary ServicesCenter for Women’s HealthCentralized SchedulingChildbirth Education ClassesCleveland Clinic Heart &

Vascular InstituteClyde Health ClinicClyde Urgent CareCommunity Wellness &

Educational ProgramsCT ScansDEXA Bone ScansDiabetes Self Management

& EducationDiabetes Support GroupDiagnostic Imaging CenterDigital Mammography

The Bellevue Hospital

1400 West Main Street • P.O. Box 8004 • Bellevue, Ohio 44811-8004www.bellevuehospital.com

Family Birthing CenterGift ShopGroup Fitness ClassesHealth ScreeningsHydrotherapy PoolInpatient & Outpatient SurgeryLaboratory ServicesMain Station CaféMature Audience LuncheonsNorthwest Ohio Medical EquipmentNuclear MedicineNutrition CounselingOccupational Health CenterOPEN Bore MRIPain Management CenterPhysician Referral ServicesPlastic SurgeryPulmonary Function TestingR2 Mammography ImageChecker

419.483.4040 - Bellevue • 419.547.0074 - Clyde419.639.2065 - Fremont, Republic, Green Springs

24-Hour Emergency CareAll Private Inpatient Rooms

Rehabilitation Services - PT, OT, Speech

Sleep Disorders CenterSpeaker's BureauSpecialty Physician OfficesStereotactic Breast BiopsySupport GroupsThe Bellevue Hospital

Foundation Ultrasound ServicesUTMC Neurosurgery &

PulmonologyVolunteers & VolunTEENsWellness & Walking TrailWomen’s Imaging CenterYoga Classes

Bellevue Hospital - Continuingits Service to the Community

See HOSPITAL Page 18

Bellevue Chamberof Commerce5 Monthly Luncheon

Genoa Chamberof Commerce12 Chamber board meeting 7:30am @ Rayz Café in Genoa.

Huron CountyChamber of Commerce4 Wednesday Wisdom Seminar Chamber office, Noon-1:00pm, lunch provided, Free to all businesses, please RSVP 419-668-4155

5 Safety Council Construction, 7:30am, Chamber office, RSVP

Program Committee, 8:00am Chamber office

11 Membership Committee, 8:00am, Chamber office

12 Safety Council General Risk, 7:30am, Chamber office, RSVP

Board of Directors, 4:00pm, Chamber office

18 Education Committee, 8:00am, Chamber office

19 Safety Council, Manufacturing, 7:30am, Chamber office, RSVP

28 14th Annual Home & Business Show, 10:00am-4:00pm, Norwalk Middle School, Free to the public

Marblehead Peninsula Chamber of Commerce5 Directors Meeting 7:00 pm, Danbury School Library 19 Business After Hours Hosted by Bayside Comfort 5:00 to 7:00 pm 26 Executive Meeting 9:30 am, Chamber Office 27-3/1 Great Lakes Home & Flower Show at Kalahari

Oak HarborChamber of Commerce12, Business Over Breakfast Employment Law Update Tom Dixon Ottawa County Resource Center 7:30a-9:00a-

19 Board Meeting Chamber Building, 7:30 am

Port Clinton Area Chamber of Commerce2 Communications Committee, 8:30am

3 Administration Committee, 8:30am

5 Main Street Strategic Planning Retreat 8am – 12pm Business After Hours Rosie’s Bar & Grill 5pm-7pm

9 Chamber Board, 8:30am

11 Design Committee, 1pm

12 Organization Committee, 8:30am

13 Benefits Committee, 8:30am

17 Ambassador Committee, 8:30am at Coffee Express

18 Walleye Festival Committee, 8:30am

19 Main Street Board, 8:30am

26 Promotion Committee, 8:30am

27-3/1 Great Lakes Home & Flower Show at Kalahari

Sandusky County Chamber of Commerce 4 Membership & Marketing Meeting, 3 p.m.

5 Annual Awards Dinner, 6 p.m., Fremont Country Club

10 Ag Safety Day Meeting, 12 p.m.

17 Ag Committee Meeting, 7:30 a.m.

Finance & Executive Meeting, 12:30 p.m.- Finance, 1p.m.- Executive

Foundation Meeting, 12:45 p.m.

Health & Wellness Meeting, 2 p.m.

24 Ambassador Meeting, 8 a.m.

25 Chamber Board Meeting, 7:30 a.m.

Safety Council Meeting, 11 a.m., Elmwood Healthcare Center at The Springs

Seneca CountyChamber of Commerce5 Ribbon Cutting at 12 pm. HSB Internship & Placement Fair Noon to 3:00 pm. Wickham Great Hall, Heidelberg University, Tiffin.

11 Small Business Basics Seminar 9:30 am to 11:30 am . Seneca Regional Chamber

14 2015 Casino Royale 6:00 pm. Live Band, Johnny Cash Tribute Reverse Raffle, Games www.tiffinchamber.com or call 419-447-4141.

20 Ambassador Meeting Noon Please RSVP. 24 Tiffin Area Safety Council 11:30 am at Moose Lodge

Willard Area Chamber of Commerce5 25th Annual Banquet Willard High School. Doors open at 5:30 pm.


Amy L. Flickinger, CIC

30 E. Main St. Norwalk, OH 44857 • www.flickingerins.com • 419-668-4406

FlickingerInsurance

CommercialHealthPersonalInsurance Save with confidence

NCBJ1FIamy_8_13.indd 1 8/13/13 2:10 PM

CHAMBER CALENDARS for February


Douglas GildenmeisterSenior Vice President,InvestmentsRaymond James

If you’re a small business owner, you face many challenges in growing your company. One of them is recruiting and retaining the best talent for your needs. When your primary goals are managing costs and increasing revenue, how do you sufficiently entice new recruits and reward current staff members for continually putting their best efforts forward? One way is ensuring that you provide a competitive, cost-effective benefit package comprised of both traditional and not-so-traditional benefits.

Traditional benefitsIn order to remain competitive, nearly all employers

should offer some form of health insurance and retirement savings plan. Yet according to the U.S. Department of Labor, only 57% of small employers (those with fewer than 100 employees) offer health coverage and just 50% offer a retirement plan. (Source: National Compensation Survey, March 2014)

Health insuranceSmall businesses can typically choose among traditional

plans or managed care/health maintenance organizations (HMOs). Traditional plans are typically more expensive but tend to provide more access to providers. HMOs generally carry lower costs but have fewer options for care providers. Some small employers opt for a high-deductible health plan (HDHP) along with a health savings account (HSA). In an HDHP, employees carry a higher burden for up-front costs, but the HSA allows them to set aside money on a tax-advantaged basis to help defray these costs.

Note that a provision in 2010’s Affordable Care Act requires employers with 50 or more full-time employees (as defined by the Act) to offer adequate health insurance that’s affordable or face a possible penalty. “Adequate” means that the company’s share of total plan costs must equal at least 60%. Coverage is “affordable” if an employee’s share of the premium is less than 9.5% of his/her household income. Originally, the provision was to take effect in 2014, but the Department of Health and Human Services recently delayed implementation until 2015. In addition, employers with fewer than 25 full-time employees will be eligible for a credit to help them pay for health insurance.

Retirement plansIn today’s economic and political environment, most

adults view retirement planning as a high financial priority. That’s why it’s important to include a retirement savings option in your benefit package. There are several options available to small employers, including traditional 401(k) plans, SIMPLE savings plans, and SEP-IRAs. A financial professional can help you choose the plan that’s right for your company’s needs.

Other optionsOther traditional benefits include the following group

insurance policies:• Life insurance: These policies generally provide

employees’ survivors a death benefit in a set amount or an amount based on salary (e.g., two times salary).

• Disability insurance: These plans provide employees with an income stream should they become disabled. Benefit amounts are typically a percentage of salary.

• Vision and dental coverage: These plans tend to be highly valued by employees, as the costs associated with dental and vision treatments, which are generally not covered by health insurance, can be quite high.

Not-so-traditional perksIn addition to traditional benefits, there are several not-

so-traditional perks you can offer to help set your organization apart in the competition for talent.

Wellness programsSome employers offer workplace-based wellness

programs. Incentive-based wellness programs help improve overall employee engagement and encourage individuals to take responsibility for their own well-being. According to the Kaiser Family Foundation, 73% of small employers that offer health benefits also offer a wellness program. Of those employers, 18% provide a financial incentive to participate. Examples include a lower insurance premium or deductible, a larger contribution to a tax-advantaged savings account, a gift card, cash, or merchandise. (Source: Kaiser Family Foundation/Health Research & Education Trust 2014 Employer Benefit Survey)

Before making any assumptions about which benefits to offer, consider soliciting ideas from your employees. The best benefit programs are those that your employees value most.

Flexible work arrangementsIn today’s hectic world, time is nearly as valuable as

money. A company that values the work-life balance of its employees is nearly as highly valued as one that offers the best insurance or retirement plan. For this reason, one of the most popular and appreciated employee benefits available today is a flexible work environment. Once the hallmark of only small and “hip” technology companies, flexible work arrangements are growing in popularity. In fact, flexible scheduling is now offered by many larger, more established organizations as well.

Some examples of flexible work programs include:• Flex schedules: work hours that are outside the norm,

such as 7:00 a.m. to 4:00 p.m. instead of 8:00 a.m. to 5:00 p.m.

• Condensed work weeks: for example, working four 10-hour days instead of five 8-hour days

• Telecommuting: working from home or another remote location

• Job-sharing: allowing two or more employees to “share” the same job, essentially doing the work of one full-time employee (e.g., Jan works Monday through Wednesday noon, while Sam works Wednesday afternoon through Friday)

• Part-time or a combination: allowing employees to cut back to part-time during certain life stages, or use a combination of strategies to meet their needs

Allowing your employees to tailor their work schedules based on their individual needs demonstrates a great deal of respect and can generate an enormous amount of loyalty in return. Even if your business requires employees

to be on-site during standard operating hours (such as a retail establishment), having a process in place that supports occasional paid time off to attend to outside obligations can have tremendously positive effects.

These obligations might include doctors’ appointments, family commitments, and even unexpected emergencies, such as a sick relative. In some cases, these benefits have no costs associated with them, while in others, the costs may be minimal (e.g., the price of a smartphone or laptop to help employees remain productive while on the go)

Social activitiesSponsoring periodic activities can help workers relax

and get to know one another. Such events don’t need to take much time out of the day, but can do wonders for building morale. Bring in lunch or schedule an office team trivia competition or group outing. If you work in a particular industry in which colleagues share a common passion, consider organizing events around that interest. For example, a sporting goods retailer could close up early on a slow-business afternoon and go for a hike or bike ride.

Concierge services, discountsYou may also be able to negotiate with other local

companies for employee discounts and services. Laundry service, dry cleaning pickup/drop-off, and meal providers that can deliver hot, family-sized take-home dinners may help employees save both time and worry--and stay focused on the job.

Financial planning/educationFor many people, money worries can be distracting and

time consuming. Consider inviting a local financial professional into your office to provide counseling sessions for your employees. While you don’t necessarily have to pay for any services provided, simply offering the opportunity to get such help during work hours will be appreciated by your workforce.

Involve your employeesThe best benefits are those that meet the needs of your

employees. Before making any assumptions, solicit ideas from your employees and then conduct a survey to see what benefits they value the most. Consider putting together teams of associates to help with the idea generation and execution. By involving your employees in the decisions that matter most to them, you demonstrate that you value their time, efforts, opinions, and hard work.

Prepared by Broadridge Investor Communication Solutions, Inc. Copyright 2015

This information was developed by Broadridge, an independent third party. It is general in nature, is not a complete statement of all information necessary for making an investment decision, and is not a recommendation or a solicitation to buy or sell any security. Investments and strategies mentioned may not be suitable for all investors. Past performance may not be indicative of future results. Raymond James & Associates, Inc. member New York Stock Exchange/SIPC does not provide advice on tax, legal or mortgage issues. These matters should be discussed with an appropriate professional.

Raymond James & Associates, Inc., member New York Stock Exchange/SIPC

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By Jeff RothMany people think

that the only reason to consider estate planning is for the avoidance of estate tax and probate. These are major reasons but to me they are not the most important reasons. Estate planning generally needs to be done:

1. TODAY, ALIVE AND WELL. You have a plan, whether you thought it through or just let it happened. How are your assets titled? Have you placed your accounts in jeopardy with the problems of another? If you placed another name on your title, what happens if they have an accident, get divorced or get into financial problems? Are your assets at risk? If you get sick, do you have documents that allow someone else to speak for you or assist you with your day to day business such as paying bills or filing tax returns? Are you still in control? Have you protected your own assets from the personal misfortunes such as an accident or a health problem of the other person? Is your current ownership titled for the best tax outcome when you get sick or die?

2. TOMORROW WHEN DISABLED OR ELDERLY. Suddenly you are disabled or it seems, suddenly, you are “OLD”. Are you prepared for others to legally help you personally and financially? Are your accounts in danger of being taken over by another who seemed to be the right person at the time it was created but now may take advantage of the situation? Will there be conflicts among the children? It is so important to select those who will protect you rather than select “Bob” because he is the oldest. Again, control is major but it may be a decision of who should have control because you can no longer handle your affairs. Have you planned for independence or will you be dependent on others without any ability to control the decisions?

3. POST MORTEM PLANNING. Do you have the documents in place to control what happens to your STUFF? This could be a million dollars or just the family homestead. Have you titled assets to transfer automatically or by will, if you have one? What if you placed your daughter’s name on your account and you have four kids. I hope your daughter will share?

My father always said you need to treat your kids equitably not necessary equal. How do you transfer the family business or the antique car? Leaving real estate to all four can many times guarantee the property being sold to someone that you would not approve. Allowing the one child that lives next door or is active in the business the first right to purchase the real estate at the appraised value may solve a problem while being fair to all.

Automatic transfers sound simple but can have disastrous consequences if the recipient is in financial trouble or will not honor their word to make equal with the other siblings.

The point of this article is to show that to do nothing can only create bad results. It does not matter whether your estate is large or small. The purpose of estate planning is to take the steps necessary to insure personal protection while you are alive and confidence that your wishes will be fulfilled at your death.

Jeff Roth is a partner with David Bacon and associate Jessica Moon of the firm ROTH and BACON with offices in Port Clinton, Upper Sandusky, Marion, Ohio and Fort Myers, Florida. All members of the firm are licensed in Ohio and Florida. Mr. Roth’s practice is limited to wealth strategy planning and elder law in both states. Nothing in this article is intended for, nor should be relied upon as individual legal advice. The purpose of this article is to provide information to the public on concepts of law as they pertain to estate and business planning. Jeff Roth can be reached at [email protected] (telephone: 419-732-9994) copyright Jeffrey P. Roth 2015.

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VacationLand Federal Credit Union (VLFCU) recently finalized the purchase of a building from Erie Community Federal Credit Union (ECFCU) in Huron, Ohio. In early May 2014, VLFCU and ECFCU began negotiations for the acquisition of the branch located at the corner of Rye Beach Road and University Drive. After several months of discussion, both credit unions reached an agreement, and VLFCU took ownership of the property on December 23, 2014.

According to Bryan Myers, CEO for VacationLand, “After a short re-branding and renovation phase, we expect to be open to serve our members

between mid to late March.” Prior to the branch’s opening, an ATM is scheduled to be operational by January 14, 2015. Myers also stated that additional information will be posted on the credit union’s website and social media outlets over the upcoming weeks.

The acquisition of the Huron location will provide VLFCU members with five branches in and around Erie County. Currently, VLFCU manages two branches in Sandusky, one in Norwalk, and one in Vermilion. Myers attributes the expansion into Huron as a necessity to sustain the continued increase in membership growth.

VLFCU Announces Expansion into Huron

The Ottawa County Visitors Bureau (Lake Erie Shores & Islands West) has announced its 2015 Tourism Marketing Grant program.

The program is available for new and existing community-friendly events that take place in Ottawa County. It is designed to assist non-profit organizations and small businesses in promoting events that generate overnight stays, create media exposure, increase area economic impact, and generate awareness that Lake Erie Shores & Islands is a year-round destination.

The primary mission of the Visitors Bureau is to encourage economic development in Ottawa County through promotion of tourism for business, pleasure and enrichment. Organizations that hold events that fit within this mission are encouraged to take advantage of the availability of the grant funds.

Application deadline for this year’s program is February 28th .

More information and a grant form are available by contacting Larry Fletcher at 419.734.4386 ext. 223 [email protected]

Visitors Bureau AnnouncesTourism Marketing Grant Program

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The Chamber of Commerce of Sandusky County will be hosting the fourth annual Progressive Agriculture Safety Day, Saturday, March 21, 2015. The event will be held at the Vanguard-Sentinel Career and Technology Center in Fremont, from 9:00 am -12:00 pm, with check-in beginning at 8:30 a.m.

Progressive Ag Safety Day is a fun-filled morning of learning and demonstrations. Through hands-on activities, Safety Day participants will learn the importance of children taking responsibility for their own safety, respecting parents’ safety rules, and sharing safety tips with their family and friends. Children will learn about grain safety, lawn mower and hand tool safety, smoke house and

fire safety, as well as tractor and PTO safety. The event is for local youth, whether they live on a farm or in town, between the ages of 8-13 years.

The event is sponsored locally by Bunge, The Andersons, Sandusky County Safety Council, AG Credit, ACA and Country Mortgages, Northwestern Mutual, The Fremont Company and Sandusky County Juvenile & Probate Court. To register your child, or for more information, contact the Chamber at 419-332-1591 or visit the website at www.scchamber.org. Registration is limited to the first 150 participants. Don’t let your child miss this opportunity for a safe and happy future.

The new Chamber of Commerce features a state of the art conference room, thanks to a grant from the Sandusky County Communities Foundation. The conference room now boasts professional furnishings and technology, this renovated space provides a location where businesses can come and view webinars, participate in video conferencing, and receive

training and i n f o r m a t i o n

that keeps them on the cutting edge in their industry or area of specialty. In addition, the space is available for staff trainings, meetings and interviews. By offering this type of professional space, the Chamber is eliminating the need for their local business owners to spend their own dollars investing in this technology. Instead, those dollars can be spent locally on job creation and retention, increasing their use of public services and increasing tax revenue.

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Submitted byKim SchubertSuperintendentBellevue City School District

Reading fluency is the most critical key to student success in every subject area and in life. We truly believe this at Bellevue City Schools, which lead us on a journey to improve the quality of our literacy instruction. In the summer of 2013 we formed a partnership with Bowling Green State University and the district Literacy Cohort was formed. Instructors from BGSU offered Masters level coursework to our teaching staff which resulted in 28 elementary teachers receiving their K-12 Reading Endorsement. The partnership allowed for college coursework to be tailored to the instructional needs of the school district while being offered on the school district campus. The rigorous program has dramatically increased the technical knowledge of teaching literacy resulting in high quality instruction for our students. The dedicated teaching staff spent many hours after school attending classes, studying research and completing assignments to help them become reading specialists. This type of dedication to their profession

and to our students is what makes our school district a special place.

In addition to quality instruction by our staff the community now plays a critical role in supporting our students in their quest to become proficient readers. Project MORE (Mentoring in Ohio for Reading Excellence) is a research based intervention program that utilizes community volunteers to help students become successful at reading. During the 2013-14 school year the Project MORE tutors provided 24 children with 1,213 tutoring sessions totaling over 600 hours of individualized reading intervention. This community service provided by dedicated volunteers is completely free for the school district. This is a true school and community partnership in which the students are the true winners. The success of the Project MORE program is clearly shown in our data. Students participating in the program increased their reading proficiency by an average of 17 points in a single year. The mentors volunteer their time to work with individual students for 30 minutes, four

days per week. In addition to community members there are also several Bellevue Middle School students who volunteer after their school day is over to be a reading mentor for the elementary students. I am very appreciative to our community members for their support of our students and our school district. Together we will help all students be successful at reading and in life!

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Historic Lyme Village depicts life in the Firelands from the arrival of the first settlers in the early 1800’s to around 1910. Located east of Bellevue at 5001 State Route 4, four miles south of Ohio Turnpike Exit 110, Historic Lyme Village opened in June of 1977 and is operated by the non-profit Historic Lyme Village Association.

Among the buildings at Historic Lyme Village is the John Wright Home (1880-1882). This, three story, second empire Victorian Mansion is listed on the National Register of Historic Places. The Village is also home to the Seymour House (1836) which was used as a stop on the Underground Railroad. A State of Ohio Historic Marker marking the River to Lake Freedom Trail sits in front of the Seymour House. The Village contains 14 other buildings including log homes, one room school, log church, general store and barns.

Located next to the Visitors Center at Lyme Village is the National Postmark Collectors Museum and Research Center. With over two million postmarks it is the largest collection of its kind in the world.

Historic Lyme Village is open in the spring and fall for school tours, and to the public, in June, July and August from 10am to 4pm on Tuesday thru Saturday and from 12pm to 4pm on Sunday. The Village is open on Sundays only in September. You can take a guided tour or walk around on your own.

Last year about 950 students from 15 schools visited Historic Lyme Village. School tours meet the Ohio Curriculum Requirements for the appropriate grade level. On the Friday before Pioneer Days, in September, close to 500 fourth graders from the area spend the day, with hands-on activities, at Historic Lyme Village learning the crafts, traditions and the way of life in the 1800’s.

Historic Lyme Village hosts many special events throughout the year. They include: a Mothers’ Day Tea in May, Pioneer Days in September, Storybook Halloween in October and in December Victorian Christmas Dinners, Christmas Lantern Tours and Christmas of Yesteryear.

The Detterman Log Church has services

every morning, at 8:00, during the summer months as well as an Easter Sunrise service and a Christmas Eve service.

The Carriage House Café is available for rental to groups of 50 or less. The Village grounds and the Detterman Church play host for many weddings during the year. For more information call the village at 419-483-4949.

The Village gift shop has many unique gift and souvenir items.

The Historic Lyme Village volunteers are currently raising funds to construct the Firelands Heritage Hall, an exhibit building to be located on the village grounds. To donate contact the village at the number below or send a donation to Historic Lyme Village, P.O. Box 342, Bellevue, OH 44811.

The independent, non-profit Historic Lyme Village Association is an all volunteer organization. To become a member, or to volunteer, call the Village at 419-483-4949. You can also visit their website at www.lymevillage.com.

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Submitted by Tim Mayles, Barnes Wendling CPAs, LLCFrom The BW Advisor- to receive articles like this

every other Thursday contact [email protected].

Are you ready for your company’s external financial statement auditors to start their fieldwork? A little advanced preparation can go a long way toward facilitating the process, minimizing adjustments and surprises, lowering future accounting fees and getting more value out of the audit process. Here’s a checklist that can help clients gear up for the upcoming audit season.

The busiest time of year for external financial statement auditors generally runs from January to April each year. But CPAs usually start gearing up for audit season in November of the preceding year. Accountants meet with clients, assign staff and schedule fieldwork. Then, the team conducts preliminary financial analytics, observes physical inventory counts, assesses risk factors and customizes your audit plan.

Now it’s time for clients with calendar year ends to prepare for audit fieldwork to begin. Are you ready? A little advanced preparation can go a long way toward facilitating the process, minimizing adjustments and surprises, lowering future accounting fees and getting more value out of the audit process.

Ready, Set, AuditPreparing for a financial audit requires more than

finding a dedicated spot on your premises for the team to conduct its fieldwork. Here’s a checklist of other preparatory steps you can take:

• Adopt a positive frame of mind. Some CFOs and controllers see audit fieldwork as a painstaking disruption to their daily operations. They may begrudge having to explain their business operations and accounting procedures to critical outsiders who will highlight mistakes and weaknesses in financial reporting. Although no one likes to be questioned or critiqued, audits shouldn’t be adversarial. Your external auditor is a resource that can provide assurance about your financial reporting to lenders and investors, offer fresh insights and accounting expertise, and recommend ways to strengthen internal controls and minimize risks. Before fieldwork begins, gather your accounting staff to explain the purpose and benefits of financial statement audits. Novice staff may confuse financial audits with IRS audits, causing them to be guarded and uncooperative. But in-house accountants can be open and candid with their CPA advisers.

• Assign a liaison. Pick a knowledgeable person in the accounting department to be available to answer inquiries and prepare document requests. This will minimize confusion and duplication of effort within the accounting department, as well

as minimize the time that external auditors are on your premises.

• Establish a timeline. No one likes to wait to find out their final profit numbers or tax bill. So work out a schedule for your audit team that includes these important dates: Start of fieldwork; Disclosure of adjusting journal entries and adjusted trial balance; Preparation of preliminary tax numbers; and Delivery of financial statements and tax returns. Review this timeline for potential scheduling conflicts such as vacations, holidays, medical leaves of absence, business conferences and bank and regulatory deadlines.

• Reconcile accounts. All transactions should be entered into the accounting system for the year. And each account balance should have a schedule that supports its year-end balance. Amounts reported on these schedules should match the financial statements. Be ready to explain and defend any estimates that underlie account balances, such as allowances for uncollectible accounts, warranty reserves or percentage of completion. Another person in the accounting department should check the schedules for errors, discrepancies and variances from what’s expected, based on the company’s budget or the prior year’s balance. The reviewer should also be given a copy of last year’s adjusting journal entries to determine whether or not they should have been made in 2014, too. An internal review is one of the most effective ways to minimize errors and adjusting journal entries during a financial audit.

• Review recent accounting rule changes. Do your financial statements comply with the latest accounting rules? Here’s an overview of the major changes to U.S. Generally Accepted Accounting Principles (GAAP) that the Financial Accounting Standards Board issued in 2014:

» Accounting Standards Update (ASU) No. 2014-02, Intangibles -- Goodwill and Other (Topic 350): Accounting for Goodwill (a consensus of the Private Company Council).This update allows private companies to elect to amortize goodwill on a straight-line basis over 10 years (or less if the entity demonstrates that another useful life is more appropriate). This standard eliminates the need to test goodwill for impairment annually. But businesses that elect this alternative must continue to test for impairment when a “triggering event” occurs that might cause the fair value of an entity to fall below its carrying amount.

» ASU 2014-03, Derivatives and Hedging (Topic 815): Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps -- Simplified Hedge Accounting Approach. This alternative allows nonfinancial institution private

companies to apply a simplified hedge accounting approach to their receive-variable, pay-fixed interest rate swaps as long as the terms of the swap and the related debt are aligned. Companies that use hedge accounting report interest expense as if the company had directly entered a fixed-rate loan, instead of a variable-rate loan and an interest rate swap.

» ASU No. 2014-07, Consolidation (Topic 810): Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements (a consensus of the Private Company Council). This update provides an elective accounting alternative for private companies when applying variable interest entity (VIE) guidance to lessor entities under common control.

» ASU 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. Under the new guidance, disposal of a component must be reported in discontinued operations only if the disposal represents a “strategic shift” that has or will have a major effect on the company’s operations and financial results. Examples include disposal of a major geographic area, a line of business or an equity method investment.

Important Note: The rules for reporting revenues from contracts will also be changing in 2017 for most public companies and 2018 for most private companies. For more detailed information on this updated standard or any others issued in 2014, contact your audit partner.

• Assemble the audit binder. Auditors are grateful when clients prepare their own audit work papers to support account balances and transactions. You’ve already created many of these schedules when you reconciled your account balances to the general ledger. Examples include preliminary trial balances and financial statements, bank reconciliations, accounts receivable aging reports, fixed asset listings (including purchases, disposals and donations), and schedules of prepaid items, accrued expenses and repairs and maintenance expenses. Review last year’s audit document request and collect the “prepared by client” work papers.

Last year’s audit document request will also provide insight into the original source documents your auditor will need to verify what’s reported on the financial statements, such as: Bank statements; Sales contracts; Leases; Loan agreements; Insurance policies; Minutes of board meetings; Legal bills; and Year-end payroll and sales tax reports.

Taxes

See TAXES Page 23


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The Chamber of Commerce of Sandusky County held a Ribbon Cutting Ceremony last month in recognition of H&R Block’s new office at 1134 W. State St. in Fremont. The Chamber of Commerce offers ribbon cuttings as a benefit to Chamber members to help them celebrate business milestones and get noticed. Ribbon Cuttings are held when a

new member business opens, an existing member business re-locates or expands, or additional programs or services are introduced by a member business.

For more information about the benefits of Chamber membership contact 419-332-1591 or visit www.scchamber.org.

Ribbon Cutting for H&R Block's New Office

Tucked away just South of downtown Bellevue on a historic plot of land is a wealth of local history which is well preserved and presented at the Mad River & NKP Railroad Society Museum.

Located at 253 Southwest Street, this compact yet extensive collection of railroad history began in 1976 as the City’s lasting Bicentennial Project. Starting with one wooden caboose and large dreams, a fledgling group of railroad enthusiasts began building a

project that has spanned three decades and grown to become a nationally known and respected institution. The group’s name honors the Mad River and Lake Erie Railroad, the first one chartered in Ohio and also the Nickel Plate Road which is the local railroad that placed Bellevue on the map in the late 1880’s when major shops and division point were located here. The site the museum is built on is the former location of Henry Flagler’s mansion. Flagler was one of the major investors

of the Standard Oil Company and he then went on to develop Florida by building the Florida East Coast Railroad which opened the area for tourist travelers.

The museum collection includes locomotives both steam and diesel, freight and passenger cars, cabooses and unique items such as a “V” blade snow plow, an operational 200 ton wrecker and the first dome passenger car built in the United States the Silver

Dome. Many of the cars contain displays that interpret various aspects of railroad history. The museum also sports a restored depot, watchman’s tower and Section House.

Making this museum collection unique is the fact that you can climb into the locomotive cabs, sit in the Engineer’s seat or step into the cabooses and see how the early Conductors worked and lived when on the road. A modern


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See RAILROAD 19


Submitted by:Mark T. Reilly

Before deciding to accept bitcoin as a form of payment, companies should carefully take into account the risks and coverage options, considering that bitcoin is experimental and still in active development. Because bitcoin is a new invention, its future is unpredictable and the use of bitcoin and accepting it as a form of payment should be approached with caution.

Background on BitcoinBitcoin was created in 2009 and is a

digital currency that allows transactions to be made without a central bank. The management and issuing of bitcoins is collectively carried out by the network of bitcoin users—not a single entity or central bank like traditional currency.

Bitcoin users start by setting up a “wallet,” using software either on a mobile device, a computer or through a website. Wallets are secured by encryption and are protected by users with a username and password.

Bitcoins can be acquired by accepting them as a form of payment, buying them from someone or buying them directly

from an exchange using your bank account. A growing number of businesses around the world accept bitcoins and more are adopting the currency every day.

Using BitcoinA big draw of bitcoin is its low transaction

fees. The fee on a credit card transaction is about 2 percent of the purchase price, whereas the fee for a bitcoin transaction is one-thousandth of the purchase price. The low cost of transactions can be attractive to businesses that are considering accepting bitcoin.

Another advantage of bitcoin is the speed of payment. International transactions involving traditional currency can take up to three days to clear, but transactions with bitcoin are considered settled after just an hour.

Many companies that accept bitcoins exchange them immediately for traditional currency after a transaction, due to the fact that the value of bitcoin has risen and fallen significantly since its conception. The volatile value of bitcoins makes storage of them quite risky, so exchanging them after transactions protects businesses from potentially dramatic price swings.

Regulatory RisksA major risk businesses face when

choosing to accept bitcoin is that the currency is not regulated by a central entity, such as a bank or federal agency. Because bitcoin is so new, laws and regulations for it are still emerging. Federal and state agencies in the United States disagree on how to classify bitcoin and regulate its use, making it difficult for users to understand the rules.

The IRS, for example, considers bitcoin property, not currency. Therefore any capital gains and losses must be calculated and reported for tax purposes. Requiring bitcoin users to provide accounting documentation for every purchase complicates everyday use and may render the use of bitcoin more burdensome than traditional currency. Because bitcoin is difficult to regulate, insurers may not feel comfortable offering insurance coverage for it.

Theft and Loss RisksTheft is another risk for bitcoin users.

Bitcoins can be stolen by malware or lost during exchange failures. In early 2014, hackers stole thousands of bitcoins worth millions of dollars by exploiting weaknesses in an exchange’s website and sending many copies of the same bitcoin payment. The hacked exchange websites were unable to return the stolen bitcoins to customers and had to shut down. Bitcoin is not backed

by an entity like the one that protects banks (the Federal Deposit Insurance Corporation), so bitcoin users had to take legal action to try and recover the stolen bitcoins.

Bitcoin also has a risk of loss. Just like cash, a lost bitcoin is lost forever. If you forget the password to your bitcoin wallet, the money cannot be recovered.

Besides losing access to your wallet, bitcoins can be lost after transactions. Transactions are not reversible—once a transaction has been confirmed, it cannot be undone, which is seen as a benefit for merchants since they can complete a transaction and not have to produce a good or service in exchange.

However, if a business fulfills an order or performs a service before the bitcoin transaction is confirmed, the business could end up not receiving any money after providing something for a customer. To protect your business, especially when performing large transactions, it is recommended to wait until the transaction is confirmed before fulfilling an order or performing a service.

If you are considering accepting bitcoin at your business, Diversified Insurance Service can help you understand the potential risks and how to keep your business safe from bitcoin losses. Contact them at (800) 848-2788 to learn more.

Bitcoin: Weighing the Risks and BenefitsInsurance

Now they can make informed decisions based on the recommendations of other moms who have experienced that hospital first hand. Most importantly, when a woman sees the Women’s Choice Award at her local hospital, she’ll know the hospital values her experience as a critical component of care for her and her loved ones.”

LARGEST OPEN-BORE MRI IN FOUR-COUNTY AREA

TBH’s Radiology Department still offers one of the latest and most sophisticated fixed (1.5 Tesla) magnetic resonance imaging (MRI) unit available – the Vantage Titan ™ MRI unit from Toshiba. The new ultra-short, open-bore MRI is nearly 20 percent larger than TBH’s previous MRI. The new MRI also features the largest available clinical field-of-view (FOV) of 55 x 55 x 50 centimeters allowing your doctor to see what he needs to see but still keep you comfortable while in the scanner.

MRIs use a combination of radio waves and a strong magnetic field to create computer reconstructed images of the body.

Because of the wide opening, this new

Vantage Titan unit is perfect for claustrophobic patients, especially since 70% of all procedures can be performed feet first, meaning the patient’s head can be kept outside the bore.

JOINT COMMISSION ACCREDITEDThe Bellevue Hospital (TBH) has earned The

Joint Commission’s Gold Seal of Approval for accreditation by demonstrating compliance with The Joint Commission’s national standards for health care quality and safety in hospitals. The accreditation award recognizes TBH’s dedication to continuous compliance with The Joint Commission’s state-of-the-art standards.

TBH underwent a rigorous unannounced on-site survey where a team of Joint Commission expert surveyors evaluated TBH for compliance with standards of care specific to the needs of patients, including infection prevention and control, leadership and medication management. During the survey, the team interviews staff and patients; reviews documents; examines the physical surroundings; and spends time observing how each organization delivers care. Then the team evaluates the hospital’s overall performance against their national standards

and reaches an accreditation decision.“We voluntarily take part in the

accreditation process to guarantee that the health care we provide is the best that it can be,” Michael K. Winthrop, president and CEO of The Bellevue Hospital, said. “Achieving accreditation is an accomplishment we’re proud of, and rightfully so. It means we have made the grade, that we have been recognized for complying with national standards that promote quality care on an ongoing basis.”

Founded in 1951, The Joint Commission seeks to continuously improve health care for the public, in collaboration with other stakeholders, by evaluating health care organizations and inspiring them to excel in providing safe and effective care of the highest quality and value. The Joint Commission evaluates and accredits over 18,000 health care organizations and programs in the United States. The Joint Commission is the nation’s oldest and largest standards-setting and accrediting body in health care.

OVERVIEWThere are 38 different physicians on TBH’s

medical staff, while 67 others are members of the courtesy staff. Combined, these physicians

represent 32 specialties.The hospital is accredited by The Joint

Commission; Center for Medicare & Medicaid Services; Mammography Quality Standards Act – Mammography Program; American College of Radiology – Diagnostic Imaging in Obstetrics, Gynecological and General Ultrasound, CT Scan and MRI; Ohio Department of Health – Cardiac Rehab Program; and Ohio Department of Health – Nuclear Medicine and X-Ray; State Pharmacy Board; NICHE-designated hospital (Nurses Improving Care for Healthsystem Elders); and the Environmental Protection Agency.

Hospital certifications include: American Diabetes Association – Diabetes Self Management Education; American Association of Cardiovascular & Pulmonary Rehabilitation – Cardiac Rehab Program; Press Ganey HCHAPS; American Heart Association Fit Friendly Gold Award; Gold Plate Award for Food Safety Practices; Platinum Partner Award, Ohio Hospital Association Organ Donor Program; and Safety Award, Ohio Hospital Association.

For information on any of The Bellevue Hospital programs and services, please visit our website at www.bellevuehospital.com, or phone 419.483.4040.

HOSPITAL from Page 7

passenger coach, sleeper car, dome and dining car portray passenger travel in the late 1940’s-50’s era before the automobile became the preferred travel mode and took the passengers away from the rails.

There is something to interest everyone visiting, from old paper documents regarding the operations of trains to the china and silver settings used on the luxury passenger cars, to track maintenance and how communication has developed from early lamps and hand signals to modern radio communications between crews and dispatchers.

The museum has a newly rebuilt three track coach yard for storage of museum and privately-owned rail equipment, a former Lakeshore & Michigan Southern Railroad freight house which now serves as the Society’s offices, a pole barn that covers two tracks for large restorations, and the Monument Station that was formerly a cemetery monument cutting plant which now houses a large collection of displays including two cabooses and a full-size replica of the “Sandusky”, the first locomotive owned by the Mad River and Lake Erie railroad which linked

Sandusky and Bellevue. Also in the Monument Station is the Trackside Gift shop, an extensive array of railroad themed clothing, books, videos, pins, mugs, patches and many other items to satisfy any visitor.

The Mad River and NKP Railroad Society Inc. was incorporated in Ohio as a 501(c)(3) non-profit educational institution and in fulfilling this mission, the museum conducts many school-tour field trips as well as conducts courses for earning the railroad merit badge for the Boy Scouts of America. The museum is also a major supporter of the nationally known Operation Lifesaver Grade Crossing Safety Educational Program.


CARS JOBSINTO

TURN

Goodwill Industries of Erie, Huron, Ottawa and Sandusky Counties provides jobs and training programs for nearly 7,000 adults experiencing disabilities and other challenges to employment.

WWhen you donate a vehicle to Goodwill, you are giving local residents the life-changing opportunity to achieve independence through the power of a paycheck. We accept cars, trucks, boats, motorcycles, farm equipment and more. Please visit the goodwillsandusky.org site for more information or call the Goodwillsquad at 1-844-856-GOOD.

CARS JOBSINTO

TURN

Goodwill Industries of Erie, Huron, Ottawa and Sandusky Counties provides jobs and training programs for nearly 7,000 adults experiencing disabilities and other challenges to employment.

WWhen you donate a vehicle to Goodwill, you are giving local residents the life-changing opportunity to achieve independence through the power of a paycheck. We accept cars, trucks, boats, motorcycles, farm equipment and more. Please visit the goodwillsandusky.org site for more information or call the Goodwillsquad at 1-844-856-GOOD.

RAILROAD from 17


10%

15%

20%

5%

0%20112010 2012 2013 2014

Ottawa County

Ohio

Unemployment Rates in Ottawa County vs. Ohio

By Jasmine CuppAs another year begins, unemployment

and job creation numbers for 2014 are coming out and things seem to be on the upswing. According to OhioMeansJobs.com, there are over 14,000 jobs available in northwest Ohio and in northeast Ohio there are over 17,000. These are jobs that spread over many industries and skill levels.

In Ottawa County, we do not typically follow the trend of unemployment that the state of Ohio holds. Due to the seasonal workforce in the tourism industry, there are times where Ottawa County’s unemployment is double the state average.

Statewide the unemployment rate for November 2014 was 5% and December 2014 was 4.8%. In Ottawa County those numbers were higher: November 2014 the unemployment rate sat at 7.3% and in December it rose to 8.4%. Still, this is a far cry from January 2010 when Ottawa County’s unemployment rate was 19.3%

With that being said, there is hope.There are many companies that are in

Ottawa County that are growing in manufacturing and skilled trades, but there seems to be a gap in the workforce.

“We have companies that are willing to invest in people. They want them to stay in their company,” said Jamie Beier-Grant, director of the Ottawa County Improvement Corporation. “Its job retention. They are not just looking at

today. This is a good indicator of our economy when companies are investing in their people. Right now, we have a lot of companies doing that. With that being said, there is a gap in skills in the workforce. We are seeing a strong demand for skilled trades (journeyman cards and two year technical degrees) and not seeing a lot of demand for four year degrees.”

Beier-Grant explained that people that do have skilled trade experience are currently employed. She feels that there are not enough people in the upcoming generation that are qualified for these skilled trade jobs. In 2008 when there was a downturn in the economy, there were many layoffs to the skilled trade industry.

“There was a contraction of employment across the board in 2008. Now companies are growing their companies again. Those people who were laid off then now have jobs in their field.”

In 8-10 years Beier-Grant predicts that there will be an even higher demand for workers in the skilled trades.

“If we haven’t had kids graduating and going into the skilled trades’ field; its supply and demand. There will not be enough of the two year technical degree holders.”

The Ottawa County Improvement Corporation along with other entities around the county have researched and

implemented ways to try and get students interested in the skilled trades industry.

“We want to get students engaged in different areas that they might have interest in; expose them to the skills and commitment level a career takes. We need to find out what they like and what they don’t like about it. We can take what they did like and apply that to the last few years of education. We want to bridge and pave the road for them and set them up for after high school.”

Beier-Grant wants students to know there are other options besides four year college. She points out that the process is an overwhelming experience.

She also points out that there are many internship and apprentice programs available at companies. Graduates can go into the workforce and get an education for their career.

“We need to look for ways to see what career paths are available and advertise what’s available. We need to pitch to eighth, ninth and tenth graders. We need to take what we have already done and expand; expose the students to help them with their decision on their career path.”

“We need to retain kids and keep them here to move the community forward. We need to excite them about what is here and what is available.”

“There will always be a need for four year degrees and if that’s what someone

is really interested in that is the path they should take, but right now we are seeing a gap in skilled trades that will only grow.”

The Ottawa County Improvement Corporation reports that in 2014 Ottawa County experienced a 7% job growth with 185 new jobs being created. These numbers don’t count jobs that were created, but not filled.

Manufacturing and industrial jobs tend to be high paying and offer full-time employment all year.

Beier-Grant said there are 22 manufacturing and industrial companies within Ottawa County. The companies that we have are growing; they are producing business models and projecting sustainability. This will cement their existence for the future.

“The business community in Ottawa County cares about their community and their children. When you care about those things your business succeeds. There are very, very good companies in Ottawa County and they are homegrown and successful.”

For more information visit:The Ottawa County Improvement

C o r p o r a t i o n : o c i c . b i z Ohio Means Jobs: OhioMeansJobs.com U.S. Bureau of Labor Statistics: bls.gov Ohio Labor Market: ohiolmi.com Ohio Department of Job and Family Services: jfs.ohio.gov

Unemployment numbers drop, skilled trades gap increases


By Amanda BerlinI’m going to interrupt the four

part security series to talk about something in current events. CISPA (Cyber Intelligence Sharing and Protection Act) is back. Obama talked about this initiative in the State of the Union address. I don’t get into politics personally, nor do I usually talk about this stuff at length. This is one of my exceptions. I’ll go over a few of the major points on why we can’t let this happen. The SOPA and PIPA started out the same, lots of legislative backing, and so much attention from the people that matter made them die before they made it through Congress. Legislatures are trying to get this passed with the hype of the Sony breach clear in our minds. People that have no working knowledge of how information security works or care to look at what the fallout would be. Sure the government has pointed fingers at DPRK, and also touted it as an inside job. Guess what? No one has provided a shroud of evidence to support either. I’m not sure we need a large scale breach at a major international company as an excuse to declare war on them. They deserve it for a million other reasons besides that.

That aside, security research is a widely debated

topic within our community anyways. Most security researchers work for companies that offer security as a service. These researchers also have open source or

side projects that they are members of that want to make the world a more secure place for corporations and people alike. The research that many people in the industry perform would now be classified as illegal. Not only would their research be classified as illegal, but others trying to learn about hacking and information security, jobs of professionals, and companies who provide services would all be included. There is a piece of software that I use called Metasploit (as well as thousands of other people), and there are several different groups online that collaborate with the developers to ask questions, receive guidance, and get help with troubleshooting. Even the online communities where these discussions happen would be illegal. There is illegal and criminal activity happening all the time on the internet. This legislation is not the solution. It won’t stop them, and then we can’t help you.

One of the major parts of the act is the following:This would make the information security profession

in the United States impossible and illegal. Only government contractors would be allowed to assess the security of organizations. Not only that, but it would make it possible for you to be convicted of the FELONY of piracy, punishable by up to 10 years in prison, for sharing your Netflix password.

A couple useful links if you are interested:

http://cms.fightforthefuture.org/cispa/

https://www.eff.org/deeplinks/2015/01/obamas-co m p u te r- sec u r i ty - so l u t i o n - m i s h - m a s h - o l d -outdated-policy-solutions

http://blog.erratasec.com/2015/01/obams-war-on-hackers.html

http://www.liquidmatrix.org/blog/2015/01/15/bad-anti-hacking-laws-can-educate-public/

http://www.cispaisback.org/

Amanda Berlin is a Network Analyst in the healthcare industry in Northern Ohio. She has recently changed focus to more information security related topics and manages the internal phishing campaign at her company to promote user education about phishing and hacking through an awards based reporting program.

“CISPA is back: A Knee Jerk Reaction”IT

New Collaborative Joins Eight Smaller Hospitals for Quality, Efficiency and Cost Savings

Eight community hospitals in northwest Ohio have formed a partnership to develop ways to improve care and efficiencies while reducing costs in order to retain services. The hospitals in Northwest Ohio formed Vantage Healthcare of Ohio, LLC, which preserves the independence of the community hospitals but also allows member hospitals to create new services and provide easier access to healthcare in their local communities.

The eight hospitals are: The Bellevue Hospital, (Bellevue); Blanchard Valley Health System, (Findlay); Community Hospitals and Wellness Centers, (Bryan); Fulton County Health Center, (Wauseon); Henry County Hospital, (Napoleon); Magruder Hospital, (Port Clinton); Fisher-Titus Medical Center, (Norwalk); and Wood County Hospital, (Bowling Green).

Within the six-county region of Northwest Ohio, this group of hospitals treats a significant number of inpatients and outpatients each year. The group intends to focus on improving efficiency and bringing better

access to service by working together and will be looking for ways to combine their purchasing power.

One of the first areas to look at jointly, are the available services currently out-sourced and areas when hospital may not have sufficient volume to justify a full time service. A second area is cost savings for services provided to the hospital, for instance, together the collective group of hospital has 4,000 employees, so coming together may allow the hospital to get a better price on health insurance for employees.

“When you look at the services we each purchase from outside suppliers, we simply added up this volume and found that if we had the right business structure, our combined volume could provide a better service, at less cost to our hospital, and ultimately, our patients,” Michael K. Winthrop, president and CEO of The Bellevue Hospital, said.

Lorna Strayer, president and CEO of Fisher-Titus Medical Center agreed, adding, “You can organize the existing hospitals and providers of health care in our local communities and combine their efforts to be larger

when you need to be. Yet, you can retain the personal care that the smaller, independent organizations are well known for.”

Hospitals joining together to share a service is not new. Consortium and shared service companies have been created before and some are well established in Ohio. What is new is the creation of a company owned by two or more hospitals. This company can then “own” services and provide them to not only the “members” but to the marketplace in general. The structure provides greater access to more services and partners than the traditional hospital structure would allow.

After more than a year of research, the eight-hospital group identified Vantage Healthcare Network, a company in Pennsylvania that had successfully implemented a joint venture company that saved its participating hospitals money while also developing services that generated a profit.

Taking advantage of this history of success, the company has been approved as the manager for Vantage Healthcare of Ohio and the name Vantage was secured for Ohio use. The name captures the concept of hospitals moving to a “vantage point” where opportunities can be seen that one single organization may not recognize.

Formation of Vantage Healthcare


If you’ve been trying to find a job with no success, you may be making mistakes you aren’t aware of. Here, Peter K. Studner points out 11 common errors to avoid.

Los Angeles, CA (January 2015)—You have experience and skill in your field (not to mention commitment, drive, and great references), but despite your best efforts, you can’t seem to find a job. As you fill out application after application without any results, you wonder, What am I doing wrong? If this scenario sounds all too familiar, Peter K. Studner has some answers.

“Many well-meaning, enthusiastic job seekers unknowingly sabotage their efforts because they don’t realize their strategy is full of mistakes,” says Studner, author of Super Job Search IV: The Complete Manual for Job Seekers & Career Changers (Jamenair Ltd., 2015, ISBN: 978-0-938-6670-6-3, $26.95, www.SuperJobSearch.com). “Fortunately, when you know which errors to avoid, you’ll probably find that your stalled job search gains the forward momentum you want.”

Studner, who is a master career counselor and whose outplacement firm has helped over 27,000 people transition from one job to the next, speaks from experience. In Super Job Search IV, he guides readers through the complicated process of evaluating their accomplishments, contacts, and goals, and channeling those things into a targeted and ultimately successful job search campaign. Best of all, Super Job Search IV isn’t “just” a book—it’s a systematic approach to finding a job that includes online resources and an app.

Here, Studner spotlights 11 common mistakes that job seekers make in their campaigns:

Relying on a résumé. Your job search should never be riding on a piece of paper. Try to get an appointment by telephone first, and if that doesn’t work, then you should use a résumé and sharp cover letter or email to provoke a meeting.

“I never saw a résumé get a job,” states Studner. “Generic materials do not produce results. Ideally, a great résumé should be used as prepared notes to leave behind after you have had an equally great interview.”

Failure to prepare for your job search. People spend more time planning summer vacations than learning what it takes to conduct a job-search campaign. It’s little wonder they have a hard time landing the right job!

“The most qualified applicants do not always get the best jobs; however, outstanding candidates always get the best offers,” Studner comments. “Your objective in preparing for a job search is to learn how to present your skills through your accomplishments, which most people can’t do effectively on the fly.”

Going after jobs that no longer exist. Every day, thousands of job seekers look for jobs identical to the one they just left, when in reality, that job has gone away—or at least evolved.

“Check with human resource departments of target companies to see what jobs are unfilled before preparing your résumé, references, and interview

talking points,” advises Studner. “Realign your campaign early where there is a need rather than chasing after something that is not there.”

Using poorly prepared letters and collateral materials. When applying to advertisements or writing to company executives, take time to think carefully, edit, edit some more, and proofread. Your reader is thinking, This candidate will never do better for me than what she is doing for herself. So if your submission is poorly written, not focused on what the company is seeking, loaded with clichés and boring, or sprinkled with typos, it is sure to be eliminated.

“Poorly prepared letters and collateral materials will rule you out, even if you are the most qualified candidate—and you’d be surprised by how often this happens,” comments Studner. “When writing résumés, documents, and letters, read them slowly out loud. It is one of the best proofing tools you can use.”

Not addressing what the company is looking for. When applying to a job posting, take the time to itemize exactly what the company is looking for and match your accomplishments to the company’s needs, demonstrating in your application that you have the required skills.

“Don’t send the same materials to multiple companies,” Studner says. “If you do not have what the company is looking for, do not waste your time and theirs in responding.”

Forgetting to thank people who help you along the way. It’s amazing how many candidates refuse to acknowledge the help they get from networking contacts with a short but pertinent thank-you note. Don’t forget that these people gave you their time and perhaps information that helped you meet more people or, better yet, opened a job opportunity.

“Sending an e-mail or short handwritten thank-you note says much about your personality and character,” Studner observes. “Furthermore, your contact may reply with even more help.”

Relying solely on mail campaigns in lieu of meeting people every day. People get jobs from people. It’s a fact. And as many weary job seekers can attest, sending out résumés in response to advertisements can be a futile exercise.

“Candidates who stay glued to their computers sending out a continuous flow of résumés lose the opportunity to develop their communication skills,” Studner explains. “A good rule to follow: Answer online ads before 7:30 a.m. and after 7:30 p.m., and use your day to get out and meet people. Remember, the Internet is open 24/7. One great networking meeting is worth more than 1,000 mailings.”

Failing to do research on industries, new jobs, and companies in your area. Chances are, you don’t want to pick up and move for a job (or even settle for a long commute) if you don’t have to. Good news: According to Studner, your best job could be just around the corner. Studner advises you to get a map of your home area and draw a circle at a distance of 20 minutes from your home at 7:30 a.m. Then search for companies within the perimeter you’ve created using online company

databases. (Studner’s website, www.SuperJobSearch.com, offers resources at For Job Seekers>Research>Global Lists of Companies.)

“Use weekends to drive around the area and physically note companies in industrial zones,” he continues. “Your campaign should include visiting these companies—not to ask for a job, but to drop off your résumé and a personal business card and inform them of your availability.”

Putting all your effort in chasing recruiters. If you are seeking a position where your skills are unique and hard to come by, then approaching recruiters makes sense. A well-written cover letter and résumé to the recruiter is all you need. Likewise, if you are seeking a job with a salary lower than $70,000, a recruiter mailing will put you in front of recruiters in your area. And executives can use specialized lists like ExecuNet or Ladders (both for a fee). But here’s a fact you may not have known: By and large, recruiters prefer selecting candidates from successfully employed performers at competitors of their client companies.

“In speaking to recruiter friends, I asked what percentage of candidates they selected from unemployed applicants in their database,” Studner shares. “It bordered on 1 percent. While recruiters can help if they have an assignment that fits your background and are willing to present you, my preference has always been networking as a way into target companies.”

Not practicing interviewing techniques before going out into the market. If you had a role in a school play, would you rehearse? Of course. You would learn the lines, practice out loud, record how you sound, and even have friends and family critique your performance. Well, you are certainly on stage when you are networking or interviewing with companies, so practicing is a must.

“Think about and rehearse your responses to difficult questions like, Tell me about yourself, What are your skills?, Why were you let go from your previous employer?, and How much money do you want?,” Studner instructs. “Answers to these questions and many more can be found in Super Job Search IV.”

Not taking time to learn how to use the Internet as a research and communications tool. We may be living in the Age of the Internet, but that doesn’t mean every job seeker knows how to effectively use this resource.

“I am often surprised by how little people know about the Internet and social media, at least when it comes to tools for communicating, searching for a job, and professional networking,” Studner says. “If you are one of those people, devote one hour each evening to viewing training videos and webinars, which can be found by doing a Google search on ‘Training in LinkedIn’ or ‘Facebook’ or ‘Twitter.’”

“Job hunting is challenging enough without pouring your time and energy into the wrong tactics,” Studner concludes. “It’s one thing to be told ‘no’ after doing your best to obtain a position. What you don’t want is to inadvertently close that door yourself because of mistakes you could have avoided.”

Eleven Fatal Errors Not to Make in Your Job Search


Investment advice is off ered by Horter Investment Management, LLC, a Registered Investment Adviser. Insurance and annuity products are sold separately through McIntire Retirement Services, LLC. Securities transactions for Horter Investment Management clients are placed through Pershing Advisor Solutions, Trust Company of America, Jeff erson National Monument Advisor, Fidelity, Security Benefi t Life and Wells Fargo Bank, N. A.

Protecting Your TomorrowAt McIntire Retirement Services, we specialize in retirement planning by helping pre-retirees and retirees achieve their dreams and fi nancial goals through:• Actively managed

portfolios

• Safe & Secure investment accounts

• IRA & 401(K) distributions and rollovers

• Life & Long-term care (LTC) insurance

To set up a free consultation, contact our Port Clinton, Perrysburg or Fremont offi ces:

Port Clinton:205 SE Catawba Rd. Suite CPhone: (419) 732-0732

Perrysburg:900 W. South Boundary St. Bldg. 3APhone: (419) 874-2015

Fremont:622 1/2 West State StreetPhone: (419) 332-0532

S e r v i c e swww.mcintireretirementservices.com

The ErieCounty C

hamber of Commerce Presents...

Taste of theNorthCoastThursday, February19 • 5–8pmKalahari Convention Center, Sandusky

Advance Sale Ticket Price: $25 (Includes 15 Food Tasting tickets. $30 at door.)

Additional�Tasting�Tickets�will�be�Available�at�the�Event.

Purchase Tickets Online at: TasteOfTheNorthCoast.com

Or, call the Erie County Chamber at 419-625-6421

Beer Tastings by Great Lakes Brewing, Wine Tastings from around the world and Food Tastings from the area’s favorite restaurants!

Magruder Hospital is expanding its pain management service to the Oak Harbor area. Starting in January, Kaveh Nabavighadi, MD, who is the pain management specialist in Magruder’s Port Clinton office, will be at the R.W. Minick Medical Center once a month. Magruder started its pain management service in 2010 and since that time, has experienced consistent growth in the market.

“The pain management service at Magruder has really grown since it began in 2010. We decided to add

the hours in Oak Harbor to better serve people in the western end of the county. Our intent is to increase time in that office the busier Dr. Nabavighadi becomes,” said Elisabeth Brand, Magruder’s Director of Marketing/PR .“We offer some of the most advanced treatments available today for pain management. These treatments are more tolerable and less invasive than in the past,” says Dr. Nabavighadi. “Millions of people suffer from chronic pain that affects their daily activities, pain management is proven and

effective at getting people back to a normal life,” he added.

Some of the most common conditions treated by pain management are : neck pain, back pain, sciatica, post-surgical pain, headaches, arthritis pain in the neck and lower back, reflex sympathetic dystrophy (RDS), nerve damage or muscle spasm pain, chronic pelvic and shingles pain.

Magruder Hospital Expands Pain Management Services

Compile these documents in your audit binder before your audit team arrives. Providing information piecemeal only slows down fieldwork. Also be advised that auditors generally won’t accept copies of original source documents, because they want to confirm that they’re unaltered and complete. Auditors will, however, return the source documents once they’ve made copies for their work paper files. They may also inquire about changes to contractual agreements, regulatory or legal developments, additions to the chart of accounts and major complex transactions that occurred in 2014.

• Evaluate internal controls. Patching gaps in internal controls minimizes the risks of fraud and financial misstatement. If you correct any deficiencies in internal control policies -- such as a lack of segregation of duties, managerial review or physical safeguards -- or documentation of these controls before fieldwork, your audit will proceed more smoothly and the audit partner will have fewer recommendations to report when he or she delivers the financial statements.

Adding ValueFinancial statement audits should be seen as a

learning opportunity and an investment in your company’s future. Preparing for your auditor’s arrival not only facilitates the process and promotes timeliness, but it also engenders a partnership between in-house and external accounting resources.

If you have questions about anything you’ve read in this article contact Director, Tim Mayles, CPA , CFE, CFF, [email protected] or Principal, Don Hanck, CPA, ABV, CFA [email protected] at Barnes Wendling CPAs, LLC at 419.626.3627.

TAXES from Page 15

By: Steven J. KrisfalusyBeringer Group, LLC Sr. Management & Human Capital Consultant

Over the years, offices tended to be set up based on two criteria: existing building or office layout; or following trends such as cubicles. The bad news is that a primary goal of helping your people be the most productive was low on the list, at best.

Good, simple and easy communication is the glue for most small businesses and to help your people do their best work. Problems get solved more collaboratively, people overhearing discussions and solutions being developed can also learn and apply that knowledge in the future. That alone can save mountains of time over a one year period, not to mention the impact to your customers and people.

Depending on the type of work people are responsible for, is usually the third criteria. If their work involves a prolonged degree of concentration, we know separation from others and noise helps their

productivity. Sales and call center environments go either way but most often due to sheer numbers of people, layout and cost efficiencies, an open plan is often used. Technology has helped here in that headsets today can block out surrounding noises and reduce background chatter.

In a recent survey, workers were polled to find out what is the best and most conducive office design environment for “THEIR” productivity. Here are the responses in percentage breakdowns:

37% Enclosed office23% Partitioned cubicles 19% Open plan19% Remote2% Other

The key to all of this is that the people are actually telling us owners how to make them more productive but are we listening?

Why don’t we listen and increase their productivity by making some changes in your office design? #1 reason is the short term money. Setting up a more conducive & productive work environment for your people usually costs money. The ROI for that investment

is hard to track on a P&L but at the same time common sense says do it. So what is an owner to do?

3 Suggestions:Don’t argue with the facts and look for ways to

improve people’s work environments so they can be more productive. The ROI can be huge and even measurable but the best benefit is that it is usually long term.

Do something. Make some changes even if they are small. Start with simply improving communications.

Identify those people who have responsibilities where it is obvious they need to be able to concentrate for periods of time uninterrupted. Like someone who does payroll. Some companies have the same person doing payroll, answering the phone as the receptionist and in an open – front desk environment while doing the payroll! I hope that example drives home a point.

Human Capital is and will increasingly be your greatest asset. Helping that asset grow and exceed your expectations should be your goal. A few simple changes in your office layout can help your people, communications and your bottom line.

If you have any questions, I would be glad to offer some advice pro bono. You can contact me directly at [email protected] or call 440-552-6599.


Office Layouts Affect PeopleHuman Resources

The “2015 Policy and Outlook” dinner meeting, held at the Bellevue VFW Hall, was held early in January. The event was open to the public and drew over 175 farmers and agribusiness people from surrounding counties.

The program “2015 Ag Policy and Outlook” was presented by The Ohio State University Extension. Featured speakers included Dr. Carl Zulauf – “Perspectives on Crop Program Decisions & Questions You Should be Asking”, Barry Ward - “Examining Land Values, Cash Rents, Input Costs & Potential Crop Profitability in 2015” and Dr. Matt Roberts - “Grain Situation & Outlook for 2015”.

First National Bank of Bellevue and Gibbs Equipment Sponsor 2015 Outlook


James O. Miller, First Citizens Banc Corp’s Chairman, President and CEO, has announced plans for renaming the corporation and its banking subsidiary, The Citizens Banking Company.

The corporation will begin by introducing the Bank’s new name, Civista Bank, to customers the week of January 26 and will complete the holding company’s name change during the second quarter of 2015. “The Bank’s ownership hasn’t changed,” added Bank President Dennis Shaffer. “The Bank is still owned and managed by the same local people you have come to

know and trust. Our new name fulfills our strategic direction to set ourselves apart from other ‘Citizens Banks’ and eliminate additional confusion over the current use of both our Citizens Bank and Champaign Bank branch names.”

“Combined from the words “civic” and “vista”, Civista uniquely reflects our commitment to the Community and our focus on customers,” Shaffer explained. There is nothing customers need to do as we make this transition. In fact, customers can continue to use their current checks and ATM/Debit

cards. Banking tools with the new name and logo will be phased in throughout the year.

With the announcement of the TCNB Financial Corp acquisition last fall, First Citizens accelerated its plans to begin using the Civista Bank name prior to the expected March TCNB merger. The merger will add three Dayton, Ohio offices, now known as Citizens National Bank of Southwestern Ohio, to the

Civista Bank family.

First Citizens Banc Corp Announces Plans for New Name

The Ohio Department of Health - Division of Quality Assurance recently visited several area Elmwood Senior Communities to conduct their annual Residential Care Facility Licensure reviews, finding Elmwood Assisted Living at The Springs/East campus in Green Springs, Elmwood Assisted Living & Skilled Nursing of Fremont, and Elmwood Assisted Living at The Shawhan in Tiffin, all deficiency-free.

The Ohio Department of Health is responsible for

enforcement of the Ohio Revised Code and Ohio Administrative Code laws and rules in licensed residential care facilities in Ohio. Each of the residential care facilities in Ohio receives at least one unannounced survey inspection during a 9 to 15 month cycle. The Ohio Department of Health surveyors are responsible for completing the surveys and are comprised of highly trained professionals to include registered nurses, dietitians, sanitarians, and licensed social workers.

Licensed by the Ohio Department of Health as Residential Care Facilities, Elmwood Communities each provide a special combination of housing, personalized supportive services and health care designed to assist seniors who require help with activities of daily living. This includes medical monitoring and nursing supervision, social and recreational programs, fine dining, housekeeping, laundry, and maintenance services.

Area Elmwood Communities Found Deficiency-Free

The Ohio Small Business Development Center at Terra State Community College is offering free, two-hour seminars, “Small Business Basics,” that will answer questions about starting, buying or expanding a small business.

This seminar will take the confusion out of your

efforts and help you avoid costly mistakes and unnecessary steps. Learn the basics of: name registration, licensing, taxes, zoning, business entities, employees, insurance, financing and business planning.

The February schedule is: • Wednesday, Feb. 4 – 9:30 to 11:30 a.m. Ottawa

County Improvement Corporation (conference room), 8043 W. S.R. 163, Oak Harbor

• Wednesday, Feb. 11 – 9:30 to 11:30 a.m. Seneca Regional Chamber of Commerce (conference room), 19 W. Market St., Tiffin

• Wednesday, Feb. 18 – 9:30 to 11:30 a.m. Erie County Chamber of Commerce (conference room), 225 W. Washington Row, Sandusky

• Wednesday, Feb. 25 – 4:30 to 6:30 p.m. Terra State Community College (Building A, Room 314), 2830 Napoleon Road, Fremont

• These events are free and open to the public. There

will be no seminars in December. To register or for more information, call Bill Auxter,

Director of the Ohio Small Business Development Center at Terra State Community College,419-559-2210. Or contact him by email at [email protected].

Small Business Basics Seminars Set for February

Recently three attorneys at the Sandusky law firm, Murray & Murray Co., L.P.A. received the designation as “Rising Stars” by the 2015 publication of Ohio Super Lawyers® for their outstanding legal work.

Specifically, Ohio Super Lawyers honored

Murray & Murray partners, Florence J. Murray and Leslie O. Murray, and associate attorney Michael J. Stewart, naming the group among its “2015 Rising Stars.” “Rising Stars” undergo

a rigorous selection process that begins with peer nominations by fellow attorneys. The honor recognizes exceptional up-and-coming legal talent, as it is only awarded to attorneys who are under the age of 40 or have been practicing law for less than ten years. Selection to the “Rising Stars” list is a professional accolade, as no more than 2.5 percent of lawyers in the State of Ohio are named to the list each year.

Local Lawyers Named “Rising Stars” by Ohio Super Lawyers®

Michael J. Stewart Florence J. Murray Leslie O. Murray


By Roger BostdorffSuccession Planning, how is this

going to work for the company that I/we own? When I/we retire from the company I/we now own and operate, how do we make that transition? What is the right answer? What is fair? Is fair and equal the same thing?

Recently I have been involved with multiple firms from a succession planning standpoint. I have sat in meetings where all of these questions and more have been discussed. There have been two primary scenarios.

The first scenario, believe it or not, is the easy one. You have a business owned by parents or family members that have heirs involved in the business. The plan is for the heir/s to take over the business when the parents want to retire. The current ownership wants to insure that they have a good lifestyle going forward for themselves. However, they may also want to insure that their heir/s do not to go into significant debt when taking over the business. How do you do that? What do you do if you have some children involved in the business and other children not involved in the business? Mom always made sure that at Christmas everyone got the same value of gifts. Should inheritance work the same way? Maybe ???

The other succession planning scenario, which is much more challenging, would be that there are no

heirs involved in the business, therefore, the current ownership is looking to maximize the dollars they receive from the sale of their business. They are going to sell to outsiders or maybe to current employees. How much time do they have before they want to move on? The owners have ascertained that they need a certain $$ amount to take care of their financial needs going forward. The easy situation is when the business is worth what they need and they can find a buyer that will pay that amount. What do you do if you don’t know the value of the company? What do you do if the amount needed is higher than the current value of the company? Is the company’s value increasing or decreasing? What is the market like relative to selling the company currently? What do you do if you don’t know what you will need to sell the company for going forward?

Wow, there are a lot of questions! This sounds very confusing. Let’s just put this aside for now and get back to it later.

Please don’t!!! The critical element here is defining the plan. Without a plan you will not likely hit your financial or time target. These are very interesting conversations that need to happen. Many times you find out that the ownership team of husband and wife are not on the same page. A plan allows for the ownership team to talk thru the plan and work it out.

When you have a valuation done for your company you may find out that it is worth less than you thought. By identifying that issue as early as possible

there are higher odds that something can be done to fix this challenge.

You have built this successful company and can see that you want to reap the rewards of ownership by transferring appropriately what you have built to your heir/s or sell the company to others. Defining this plan makes a lot of sense. Not creating a plan because it sounds complicated or it might hurt someone’s feelings is a bad idea. By not defining the plan now you increase the odds that someone’s feelings will be hurt in the future. By not defining the plan now you increase your odds that the lifestyle you are looking for will not become a reality. Please take some time to define what you want to do and then get some help to lay it out.

Please call me if you need some assistance.Good luck!

Roger Bostdorff is the President of B2B Sales Boost. He spent over 30 years with IBM in sales and sales management and General Management. B2B Sales Boost is a consulting company helping organizations improve their sales and overall business processes. You can find more about B2B Sales Boost on the web at www.b2bsalesboost.com or calling 419-351-4347. If you would like to receive the B2B Sales Boost Newsletter please send an email to [email protected]

Succession PlanningSales

GenoaBank, a locally owned, independent, community bank, proved its strength, financial performance and soundness by being awarded the highest possible rating – Five Stars “Superior” – from the nation’s

leading independent bank-rating firm BauerFinancial.

Five-Star Superior rating signifies that the Bank is one of the strongest financial institutions in the

nation and is safe, financially sound and operating above its regulatory capital requirements. Using a complex and rigorous scoring regimen, BauerFinancial presented its top rating to GenoaBank as a testament to its stability and strong management. To earn the Five Star “Superior” rating, GenoaBank needed to report not only impressive capital levels, but also a strong loan portfolio with negligible levels of delinquent loans, as well as other positive financial criteria.

“It is an honor to be recognized by BauerFinancial as one of its strongest community banks within Northwest Ohio. We are proud to have been recognized with a consistent 5-Star rating, and will continue to work hard to perform at this level for our shareholders and customers alike,” said Martin P. Sutter, President/CEO of GenoaBank. “In addition, we are extremely proud of our employees for their contribution that earned this recognition.” quoted Sutter.

GenoaBank Receives Five-Star “Superior” Rating From BauerFinancial


Law You Can Use:Subrogation May Determine Who Pays Debts

Q: What is subrogation, exactly?A: Subrogation is an old legal doctrine that has

to do with substituting one person (or entity) for another in the settling of a debt or claim. The purpose of subrogation is to make sure that a debt is paid by the person (or entity) who should ultimately be responsible for it. Subrogation also gives certain rights to the substituted person (or entity) who takes responsibility for the debt or claim.

Q: I’ve seen the term “subrogation” in my insurance policy. How does subrogation apply to an insurance claim?

A: Subrogation frequently arises in the context of insurance claims. When you buy auto insurance, the insurance company gives you a policy that says what will be covered in case you are involved in an accident that causes personal injury or property damage. Let’s say, however, that you are involved in an accident that was not in any way your fault and was not caused by your negligence. Instead, the damage was caused entirely by the other driver. In such a case, your insurance carrier can collect full reimbursement from the insurance carrier of the driver who was at fault. In this way, subrogation has to do with equity, and in this instance, it allows your insurance carrier to “step into your shoes” and, on your behalf, collect reimbursement against the other driver, who was the actual negligent party.

Q: What if there is more than one person who caused the damage?

A: In a civil “tort” lawsuit, a “plaintiff” brings legal action “for damages” against one or more persons (or entities) whose action has caused suffering or harm. Subrogation regularly arises in tort lawsuits involving multiple defendants stemming from a single incident or transaction. Torts involve any civil wrong against a person or property. They can range from automobile accidents, product liability claims and medical malpractice situations to claims of defamation, nuisance or even emotional distress.

Frequently, a plaintiff may be able to collect an entire judgment against only one defendant under the rules of “joint and several liability.” This means that, even if several people shared responsibility for the harm, any one of them can be held liable for the entire amount of the damages. Subrogation may allow a single defendant who got stuck paying the whole amount of the damages to seek reimbursement from the other defendants.

Q: If I am injured in an accident that was someone else’s fault, can my doctor collect from that person to cover my medical bills?

A: Yes. It’s possible for medical providers and insurers who have given you medical care and treatment or paid your medical bills to pursue their subrogation rights so that the person who caused your accident will be held responsible for those bills.

Q: How does subrogation work in business situations?

A: Business contracts, including construction contracts, often contain subrogation clauses and

provisions. It is common for project owners to place subrogation clauses in agreements for work involving contractors, subcontractors, architects, builders or other professionals. In such a situation, the subrogation clause can shift risk and potentially place reimbursement burdens on your shoulders, which you would not otherwise expect. For this reason, you should always review and analyze such clauses carefully and consider consulting with a qualified attorney before signing.

Contracts may also include “waiver of subrogation clauses.” If your contract includes a waiver clause and you waive your subrogation rights in a contract, you won’t be able to seek reimbursement from the other party to the contract, even if that party is at fault.

Q: How can I protect my subrogation rights?A: The doctrine of subrogation is widely

considered to be a highly technical area of law, and often is applied to very complex situations. Do not miss an opportunity to obtain reimbursement through subrogation, and always read the terms of a subrogation clause carefully. When in doubt, contact an attorney with knowledge in this convoluted area of the law so you can protect and defend your rights.

This “Law You Can Use” consumer information column was provided by the Ohio State Bar Association. It was prepared by Andrew L. Smith, a senior associate attorney in the Cincinnati office of Smith, Rolfes & Skavdahl Company, LPA. Articles appearing in this column are intended to provide broad, general information about the law. Before applying this information to a specific legal problem, readers are urged to seek advice from an attorney.

Law You Can Use:Buyers Must Beware When Purchasing Property

Q: I’m thinking of buying a home, and my friend says a house purchase is a “buyer beware” situation. What does that mean?

A: “Buyer beware,” also known as the doctrine of “caveat emptor,” is an age-old doctrine. It means that, if you intend to buy property, you generally bear the responsibility for finding out about the property’s condition before purchasing it. This doctrine appears to place the entire risk on the shoulders of the homebuyer, but only does so if 1) the condition of the property is open to observation or discoverable upon reasonable inspection to the buyer; 2) the buyer had the opportunity to examine the property; and 3) there is no fraud or wrongdoing on the part of the seller.

Q: What do I, as a buyer, have to do about a defect that may be found during a home inspection?

A: A defect that is open, observable and can be discovered through inspection and inquiry is called a “patent defect.” You, as a buyer, are responsible for making efforts to obtain all information about such obvious defects or problems with the property. Also, you will be held responsible and liable for all defects

that you could have discovered upon inspection, so make sure you make reasonable efforts to view and inspect the property before buying it.

For example, you may notice such “patent” obvious defects as large cracks in the concrete foundation of the home, a hole in the roof or rotten wood on the home’s front porch. If you decide to buy the home in spite of these obvious defects, you could not later seek damages or a remedy against the seller for the costs of repairing them. The burden is on you to notice these issues before buying the property.

Q: What about defects that are not obvious?A: The home may have “latent,” defects that are

known to the seller, but cannot be easily discovered by the buyer or may present a dangerous condition. They are hidden in nature. As an exception to the doctrine of the caveat emptor/buyer beware doctrine, sellers must disclose latent defects to the buyer. This requirement provides protection for the innocent buyer.

Latent defects are more complex than patent defects. For example, if a leaking roof can only be noticed when it rains, and an inspection shows no evidence of water damage, this would be a latent defect. Similarly, if a septic tank produces a bad smell occasionally, this would not be a readily observable problem. In such instances the burden falls on the

seller. If the seller fails to disclose such issues, the buyer can seek a remedy, if necessary, in court.

It is very important to retain a licensed property inspector to inspect the property before purchase, and make the purchase agreement contingent upon the property passing inspection. An inspector has the knowledge, skills, and experience necessary to thoroughly evaluate the property and notice issues you may never discover until it is too late.

A seller is also liable for fraud or misrepresentations to the buyer. For instance, a seller cannot lie and tell the buyer the foundation is in great condition if the seller knows it is in need of repair or in danger of collapsing. Similarly, a seller cannot tell a buyer a roof has never had any leaks if the seller has replaced the ceiling’s drywall and paint to conceal the fact that the roof leaks every time there’s a severe storm.

This “Law You Can Use” consumer information column was provided by the Ohio State Bar Association. It was prepared by Andrew L. Smith, a senior associate attorney in the Cincinnati office of Smith, Rolfes & Skavdahl Company, LPA. Articles appearing in this column are intended to provide broad, general information about the law. Before applying this information to a specific legal problem, readers are urged to seek advice from an attorney.


Corporation Announces New Executive DirectorThe Erie County Economic Development Corporation

(ECEDC) has announced the appointment of Abbey Bemis as its new Executive Director. Bemis will be working with business and community leaders to further ECEDC's mission and to promote prosperity and job creation in Erie County and the broader region.

She has been with ECEDC for three years, first

serving as a Business Expansion and Retention Specialist and most recently in the role of Interim Executive Director. Under her leadership, ECEDC's Business Expansion and Retention (BEAR) Program, which addresses the concerns, needs, and barriers to growth for Erie County businesses, grew in both size and scope, including a 300% increase in business visitations and launching an annual business appreciation event. Bemis has also responded to the needs of local area businesses, playing a leadership role in supporting events such as industry roundtables, a manufacturing career showcase, and regular

networking events for entrepreneurs. Her success at ECEDC led to her appointment to the board of directors for Ohio's Economic Development Association.

"Her performance in the Interim Director role

proved she is the right person to lead our organization moving forward," states Ted Kastor, President of the ECEDC Board of Directors.

Bemis earned her bachelor of arts in economics and

international studies from Denison University. While completing her degree, she was a teaching assistant in Denison's economics department, completed an internship at the Port Clinton Area Chamber of Commerce, and studied abroad at the University of Freiburg, Germany. Bemis is a resident of Sandusky and involved in several community organizations, including serving on the board of directors for the North Coast Young Professionals, the Erie County Workforce Investment Board and Workforce Investment Act One-Stop.

Erie County Economic Development On The Move

Law You Can Use:Liens and Encumbrances Affect Residential Real Estate

Q: What are liens and encumbrances? Are they different?

A: An encumbrance is a claim, liability, or other right that is attached to real property and may lessen its value. A lien is simply a type of encumbrance that can be satisfied with the payment of money.

A good example of a lien is a mortgage lien. As long as you have a mortgage, the mortgage lender has a lien against your property. If you don’t pay your mortgage on time, the lender can foreclose on your property. However, once you pay your lender all the money you owe under the mortgage, the mortgage is satisfied and no longer affects title to your real property. Another type of lien that may affect your property is a mechanic’s lien. If, for example, you own a home and hired a contractor to do work, but failed to pay for it, the contractor may put a mechanic’s lien on your property which, for practical purposes, will force you to pay for the work before you can sell or refinance your home.

There are other types of encumbrances that are not liens because they cannot be satisfied by paying money and generally stick with the property for a number of years, or even perpetually. The most common example of such an encumbrance is an easement. Utility companies generally will have perpetual easements along the front, side, or rear of your real property so they can install and maintain various utilities to service the neighborhood. Also, if you have leased your property, the lease constitutes an encumbrance that will last for the number of years stated in the lease.

Q: What are the most common types of liens and encumbrances affecting residential real estate?

A: All residential real estate is subject to a real estate tax, the most common type of lien. A mortgage is also a very common lien, since most homeowners buy their homes through mortgage financing. Utility easements are very common encumbrances. Finally, homes located within a planned development are usually subject to another common encumbrance, which is a declaration or other document that includes the restrictions, rules and regulations governing the use of the real estate.

Q: What should I know about liens and encumbrances before signing on the dotted line?

A: You should review and understand the specific liens and encumbrances which will affect title to your real property. This is especially true if your property is subject to a declaration or other rules and regulations of a homeowners’ association. You need to know, for example, if there are restrictions on how many pets you can have and how big the pets can be, or if you are allowed to put in a fence and what type of fence it can be, and whether or not you can paint your house a certain color or put a shed in the backyard. All of these matters are usually addressed in the declaration and affect the way you can use your home. It’s best to know what the issues are before buying a home.

Q: When I buy a home, how can I protect myself against liens and encumbrances that may my hurt my home’s value?

A: You should obtain title insurance. In Ohio, the seller usually pays for this. The title insurance commitment shows you what liens and encumbrances will affect title to the real property after closing, and

lets you know if, for example, the property is subject to a mechanic’s lien that the seller should pay before closing.

Q: I recently put a chain link fence around my property, and my homeowners’ association said that this type of fence is not allowed and must be taken down. The declaration does say that I cannot install a chain link fence, but do I have to abide by this rule, and is there any way to change it?

A: Unless the rule is arbitrary, discriminatory or against public policy, you must abide by all of the declaration’s rules and regulations. If the rules do not specifically address declaration amendments, it may be possible to change the terms of a declaration, but only if a large percentage (at least 75 percent) of homeowners in the development approve the change. Because it is usually very difficult to get such approval, it is especially important for you to review the governing declarations before you buy the home.

This “Law You Can Use” consumer legal information column was provided by the Ohio State Bar Association. It was prepared by Columbus attorney Ryan P. Aiello of Dinsmore & Shohl LLP. Articles appearing in this column are intended to provide broad, general information about the law. Before applying this information to a specific legal problem, readers are urged to seek advice from an attorney.


Jamie Beier Grant, Director with the Ottawa County Improvement Corporation (OCIC) has been selected as a winner in the economic development profession’s 40 Under 40 awards, the only award of its kind recognizing young talent in the economic development profession.

A selection committee chose the winners from a pool of more than 157 candidates based on their exceptional contributions to the economic development industry. The award’s program was managed by Development Counsellors International (DCI), a New York-based firm that specializes in economic development marketing.

“This recognition is a celebration of her accomplishments as Director of the OCIC and is a reflection of the value and quality of services the OCIC provides to our community,” said OCIC President Jim Stouffer. “The board congratulates Ms. Beier Grant for her recognition in

leadership, professionalism and dedication to OCIC’s current and future success.”

Since joining the OCIC in 2004, Ms. Beier Grant has leveraged $25 million in financing and incentives to support new project investments of $775+ million, including investments by Davis Besse, Fenner Dunlop, Materion-Brush, Inc., and Northern Manufacturing, and the creation of more than 500 jobs.

Ms. Beier Grant was appointed by the Ohio Legislature as a Member of the Ohio Tax Credit Authority and has served in leadership roles with the Northwest Ohio Economic Development Association and Ohio Economic Development Association. She has also served a chair of the United Way in Ottawa County and has been integral in establishing the Ottawa County Business Advisory Council, connecting educational and business leadership together to address the growing workforce needs locally.

Grant Wins “40 Under 40 Award” in Economic DevelopmentOn The Move

GenoaBank, a locally owned, independent community bank, today announced Art Schlosser’s appointment as an Account Executive at GenoaFinancial, the bank’s financial advisory center, adding to the expansion of GenoaFinancial. Schlosser, an experienced Financial Advisor, will be housed in the bank’s Oregon Branch, but will be available to provide financial consulting services by appointment at any of the bank’s other locations.

GenoaBank Announces Schlosser as New Account Executive at GenoaFinancial


On The Move

Sally McDonald is the new Executive Director of the Fostoria Area Chamber of Commerce, filling the shoes of Pamela Smith, who left to head up Erie County’s efforts. The new face of the Fostoria Area Chamber of Commerce had her first official day on the job late last year.

The Amherstburg, Ontario native said she is eager to get started and familiarize herself with Fostoria. “I grew up in a small town,” McDonald said, drawing comparisons to her hometown, as well as Leamington Ontario, the town where she served as executive director of the Leamington District Chamber of Commerce from 2011 to March of 2014.

Ryan Smith, Chamber Board Chairperson said McDonald’s experience in both the Chamber and in advertising will make her a vital piece of the puzzle when it comes to promoting the city. “With her background being a director, she knows the ins and outs of what it takes,” Smith said. “She’s very high energy and I think she’ll be a very positive influence on our members.”

In addition to running the day to day operations of the Chamber, McDonald will also be in charge of running the Fostoria Area Visitor’s Bureau and the Fostoria Area Safety Council. Smith said the main goal, going into the future, is to work closer with Fostoria Economic Development Corporation to expand the focus of bringing more tourists to the area, to help promote an influx of new business and to continue to provide good value for its nearly 300 members.

McDonald to Lead Fostoria Chamber

Frank Corder has been elected president of the Firelands Association of REALTORS® for 2015. Corder has been licensed since 2001 and is currently a REALTOR® with RE/MAX Quality Realty. He has been an active member of the board during that time and a director since 2010. The FAOR encompasses Erie, Huron, Ottawa, Seneca and Sandusky counties with over 500 members and Affiliate members. The Firelands Association is a service organization that promotes the advocacy of home ownership and community involvement through its members.

Corder President of Firelands Association of REALTORS

Dean Miller, President and CEO of First National Bank is pleased to announce that Jim Deer, a former investment representative with Raymond James has been hired to launch a new financial services program – FNB Wealth Management Services. “This very important suite of services will expand our product offering by providing reliable guidance and advice on Wealth Management, Financial Planning and Investments.” Deer will operate and manage this new exciting program in conjunction with Infinex Financial Group. He lives in Marblehead with his wife, Betsy.

Deer to Manage New First National Bank Service

Coming in March:Focus onFostoria


Business Advisory Services u Business Valuation ServicesLitigation & Accounting Fraud Support u Tax Return Preparation

Account & Financial Reporting u Bookkeeping and Payroll

Payne Nickles & CompanyPNcertified public accountants & business advisors

Let us know how we can help your business. Visit our website at pncpa.biz or call one of our two convenient locations.

Norwalk: 419-668-2552 Sandusky: 419-625-4942

The Leader in Roofing Serviceswww.JBRoofingCo.com • [email protected]

CORPORATE HEADQUARTERS1480 South CR 594, P.O. Box 520 • Tiffin, OH 44883

419.447.1716 • 800.472.0969BRANCH OFFICE

8185 W Green Meadows Drive N,Lewis Center, OH 43035

Call Ted Kastor

(419) 465-4611

CONSTRUCTIONQUESTIONS OR NEEDS?

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e s t a b l i s h e d 1 9 6 2

Christopher D. PalmerBranch Manager/Sales

Fidelity National Title Insurance Corporation402 Columbus Avenue | Sandusky, Ohio 44870phone: 419-626-4475 fax: 419-626-8333toll-free: 800-442-7767 mobile: 419-656-1209email: [email protected]: www.sandusky.fntic.com

Business MarketplaceTo advertise call Krista at 419-734-4838

www.ncbj.net North Coast Business Journal July 2014 31

The Leader in Roofing Serviceswww.JBRoofingCo.com • [email protected]

CORPORATE HEADQUARTERS1480 South CR 594, P.O. Box 520 • Tiffin, OH 44883

419.447.1716 • 800.472.0969BRANCH OFFICE

8185 W Green Meadows Drive N,Lewis Center, OH 43035

Derek SprouseCertified Insurance Counselor, Commercial & Farm Specialist

SprouseAgency.comCell: 419-680-2082

Call Ted Kastor

(419) 465-4611

CONSTRUCTIONQUESTIONS OR NEEDS?

employee owned

e s t a b l i s h e d 1 9 6 2

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Membership Eligibility Required Federally Insured by NCUA

Business Advisory Services u Business Valuation ServicesLitigation & Accounting Fraud Support u Tax Return Preparation

Account & Financial Reporting u Bookkeeping and Payroll

Payne Nickles & CompanyPNcertified public accountants & business advisors

Let us know how we can help your business. Visit our website at pncpa.biz or call one of our two convenient locations.

Norwalk: 419-668-2552 Sandusky: 419-625-4942

Christopher D. palmerBranch Manager/Sales

Lawyers Title Insurance Corporation402 Columbus Avenue | Sandusky, Ohio 44870

phone: 419-626-4475 fax: 419-626-8333toll free: 800-442-7767 mobile: 419-656-1209

email: [email protected]: www.palmerltic.com

P.O.Box 38 | 16222 Country Road 34 | Flat Rock, Ohio 44828

(419.483.3558) Office(419.483.5441) Fax

Email:[email protected]

Visit us at Our Website:www.northernohiocutstone.com

The Power Behind Performance

1445 Majestic Dr | Fremont, OH 43420 [email protected] | +1.419.334.7181

www.crownbattery.com

Flat Rock Homes, Inc.7353 County Road 29Flat Rock, Ohio 44828

Phone (419) 483-7330 Ext. 1132Fax (419) 483-7244

www.flatrockhomes.org

Flat RockRestoring Hope. Transforming Lives. Living Faith.

Flat Rock Homes, Inc.7353 County Road 29Flat Rock, Ohio 44828

Phone (419) 483-7330 Ext. 1132Fax (419) 483-7244

www.flatrockhomes.org

Flat RockRestoring Hope. Transforming Lives. Living Faith.


When most people hear the term “Pre-Engineered Metal Building”, they think of the ribbed sided warehouse structures seen in industrial parks. That doesn’t have to be the case.

The JHI designers can design a pre-engineered structure that looks like anything but.

Give us a call, and let us show you a few of our projects that make the term “Pre-Engineered” a thing of beauty.

New Russia Township Hall and Ofces

Northern Ohio Rural Water

Oberlin, Ohio

Norwalk, Ohio

north coast business journal | february 2015

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