In this presentation, we will record a transaction related to a donor pledge, however that donor pledge being restricted for the use of a construction project. Let's get into it with Intuitz. QuickBooks online. Here we are in our not-for-profit company or organization dashboard. We're going to start off going over to our Excel file to see what our objective will be. We're on the sixth tab now, so we're on the Excel file, the sixth tab. If we go on over to number four, we have a donor pledge for a construction project. So there's going to be a pledge promised to giving money, so that's a promise to give money into the future, but there's going to be a restriction for a construction project. So there's a pledge, but there's got to be a construction project, more a long term type of project here. The projected life is going to be five years. The projected start dates two years from now. So if the project was to start, the projected date is two years from this point in time, and therefore the discounted value is going to be the 96-160. So what does this mean? We have someone promising to pay in the future this 109-100. However, because it's not going to start until two years in the future, we can't record that full amount as the receivable, we need to report what we think is going to be the present value of the money. So if we were to present value the money, the actual current value, today's dollars worth of the money is going to be worth less in today's dollars. We're going to say it's worth then the 96-160. So we need to then record the receivable. We want to record the receivable for the full 109-100, the amount that has been pledged for us. However, we also want to recognize that the current value of that is not 109, but the 96-160. What does that look like from a journal entry standpoint? We're looking at contributions receivable, another just normal kind of receivable, the OS money 106-109-100 for the full amount. However, we're going to be increasing what is kind of like the revenue account, the contributions with the donor restrictions of the 96-160. So we're only increasing revenue by the 96-160. The difference being that discount, and we're going to have to put that somewhere. Where's it going to go? We're going to put it into a discount on contributions receivable, which will basically be a contra asset account. So what will this look like in terms of financial statements? We're going to be increasing the receivable by the full amount, the 109-100, increasing the receivable. The revenue only going up by the 96-160, the fair market value of it, or the present value of it, that's going to increase the net income. And then we're going to say the difference is going to this discount on contributions receivable. Again, kind of a contra revenue account, it has a credit balance here, even though it's an asset. So it's kind of like an allowance for uncollectible accounts, in that we can now value the current receivable by saying it's at the 2-17-100 minus the 12,000, or the 204-160 after this transaction. Or in other words, the actual value is the 96-160, even though we expect to receive the 109-100. So we want to be able to put this into our system now. So this is our objective as we put that in the QuickBooks, is of course to increase the receivable, record that discount on the books, and be able to record that income at this amount, and also track that project that we're going to be looking at in terms of this long term project. Now obviously this is more of an unusual type of pledge that we might get from our type of organization, may not happen all the time, but when this does happen we're going to have to think about, okay well how could we set something like this up in our system. So let's go back on over to QuickBooks, and this is going to be a pledge, in essence it's going to be a pledge, not money that we have received yet, and therefore the form that we're going to use is going to be our typical reform for a pledge, we're going to enter the plus button, that's going to be an invoice as opposed to the sales receipt. So we're going to record the invoice, that's what is going to increase the accounts receivable, so whenever you think invoice accounts receivable, we have renamed the invoice basically to a pledge. Now we are going to need to put the pledger up top, so I'm going to put the pledger, and we're going to have a new restricted item. So let's actually, before we enter the invoice, I'm going to close out the invoice, and let's go into our sales tab, let's go into our sales and think of our customers, and then scroll down and say we're going to need another restricted item for this long term project. So I'm going to then go up top and say let's make a parent customer, so I'll say new, and I'm going to say that this is going to be a construction project or a long term project, let's say, I'm going to say it's a long term project and then restricted. So we can say it's a long term project restricted, this is going to be the parent category. Then I'm going to say save, so we'll save that there, I'm going to close the hamburger for now so we can see this a little bit better. I'm going to go back to the customers up top, so back to the customers tab, scrolling down, and there we have our long term project for the restricted item. Now when we set up a customer that says that they're going to give money towards that project, we could put them as a subcustomer. Now let's see that by actually recording or adding the customer as we go through the data input form, that being the invoice, and then assigning that customer as a subcustomer. So to do that I'm going to duplicate this tab, I'm going to right click on this tab up top, duplicate this tab so we have this customers field open, then go back to the tab to the left, and now let's enter our invoice. So I'm going to select the item here, the hamburger, go to the plus button. Now let's go on down to our invoice, which is going to be our pledge type of form. And we're going to have the pledge and we're just going to make a generic name for the pledge. So we're going to call it Pledger 2 and Pledger 2 here, we're going to have to add the Pledger. Now what happened here, it's picked up Pledger 2, and then we're going to have to add it. So I'm going to say tab, add it. Now I do want to look at the details because I'm going to have to put this into the subcategory. So I'm going to say okay I want to add this, but it's an invoice, therefore we have to have a subcategory of some field and we're going to put it into the long term project, the restricted item. So we can track that as the detailed items. Bill with the parent, no I'm going to say I want to bill this customer separately so we can send the invoice directly to the customer information by providing their information here and the billing address and so on and so forth. So I'm going to say save, and then there we have it. So it's going to be the pledge, the customer to long term project. We could enter the email address and then obviously populate that to the customer and send it out in that format term. We're going to say is net 30. I'm going to say this happens on 010720. That means the due date 30 days later would be 2-6. Then we're going to set up the items. So I'm going to set up the items and we're going to use our standard item which is going to be the pledge. So we'll enter our pledge here. Or actually this is the date so let's put the date one more time. Which is going to be 010720. So I'll put 010720. We're going to use the product or service of the standard pledge. So we're going to use the pledge item and the pledge item is going to be pointing to the income account that we set up last time which is going to be the restricted income account. Now note you might be thinking hey I'd like to set up another account for the pledge for the long term project. You could do that. However again you want to limit the amount of income accounts and typically put that more information in some other format some other report. That's what we're going to practice doing here. We're going to say it's going to go to the pledge. It's going to go to the restricted line item of income. And then we'll use our other functions to break out and give us the more detail that being the classes and the sub customers. So if we tab through this then we're going to use the amount and the amount is going to be. What's the going to be the amount here to go down to our journal and trade the 109 100. So the 109 100. So we'll put this here 109 100. Now the class we're going to have to set up here. We have the classes up top. We have restricted but then we have our subclasses. We need another subclass. So let's do that. I'm going to do that with the second tab we have open. I've got the other tab open. I'm not going to close the invoice. We're going to go to the second tab. We're going to go up to the cog up top. We're going to go to lists and then all lists. So we want to be in all lists. Then we want to take a look at the classes. So we're going to be opening up the classes in the all lists. We want something under the restricted area for the long term project. We of course in practice might have something more specific than long term project but for our generic purpose here we're going to put restricted long term project. Okay we're going to say new class. So new class long term project. So like I said you might have multiple long term projects. So you'd want to say this is what the project is. Project number something like that. But for our generic problem here we're going to say long term project. Make that a subclass of the restricted items. So subclass here then we're going to save this and there we have it. So now we have restricted and then long term project as one of the restrictions. Let's go back on over to the invoice then and see if we can pick that up in our classes. So if I go to the classes see if it then populated hopefully it pulled over for us. There's the restricted. There's the long term project. So that's what we want for the class. Then we need to add the discount amount. So I'm going to put this in the same in for same date 010120. And then I'm going to make a new item for the discount. I'm just going to call it discount and tab. So we're going to set up a new item which will be driving to another account. I'm going to make it a service item. So we're going to set up the service item. I'm going to copy the discount as the name. Put that down into the description as well. And then we got to make another account that it's going to be going to. So I'm going to select the drop down and we're going to be making this go to a new account which is up top new account. So it's going to go to a new account and this is going to be a little bit funny here because it's not going to an income account. Let's go into this discount on contributions which you'll recall is a Contra revenue account. So it should be going to here Contra revenue account. So I'm going to go ahead and see if I can copy this. It'll probably be a name that is too long to put in our item here. But note that it's an other current asset account. You might be thinking, hey, let's put it into an AR account. You could do that accounts receivable. But accounts receivable you always need to assign a customer and it can get and it can have some functions in it that can complicate things a little bit. And therefore I'm going to put it into the other current asset type of account and the allowance for bad debt. That's not quite right. But again, the detail line doesn't matter too much and I can keep it there for now. I mean, that's fine to keep it. It's not going to change anything. But the name should be discount on contributions receivable. It's not exactly an allowance for bad debt. We could have an allowance for bad debt and this type of account to Contra asset accounts related to accounts receivable. It's not going to be a sub-account. I'm not going to put it as a sub-account here and then I'm going to simply save and close save and close. So now we set that account up. We set the item up. Now let's save and close this and that'll set the item or completely setting up the item. We're going to put this in there for according to our journal entry. Let's see what this should be there for. I'm going to scroll back down. It's going to be the 12940. So the 12940. So let's put this for the 12940. And actually this pledge up here, we need to put this is going to the revenue. It shouldn't be the 109. It should be the 96160. So let's put that in there for the 96160. So then if we add those two up, we get to the 109, the 109100. That looks correct. All right. And then here on the class, we don't really need to class here because this is going to be a balance sheet account as opposed to an income statement account. So we should be okay. So what's this going to do then? All right. What this is going to do? It's an invoice. So it's going to increase the accounts receivable. The receivable goes up for the full amount, the 109100. Then it's going to be increasing given this pledge item, the revenue account for restricted income 96160. Then increasing that contra receivable account for the discount by the 12940. This increase will go to a contra account. So it'll be a credit balance in there, which will kind of decrease the actual total receivable. And then on the income statement, we'll have this item when we break out by restricted items, it'll be under by classes, the restricted class. So we can see that more detail there. And also if we run the report by customer, it'll break out the restricted item by customer as well. Okay. Let's check it out then. Let's go to the save and close and see if that is indeed the case. We don't have a class for this one, but that's okay. We shouldn't need it. So I'm going to say thanks for letting me know QuickBooks. But we're, I think we're good on that. So the invoice has been saved. Then we're going to go down to the reports and let's check out the reports. Opening up the balance sheet first. So a good old balance sheet, opening that one up and scrolling up top, changing the dates. We want January through, let's just say December 31st to zero, 1231 to zero, 1231 to zero. And then I'm going to go up top. I'm going to right click on this tab. I'm going to duplicate it. I'm going to close this tab. We don't need this class as one anymore. We've got too many tabs. And then I'm going to go down to the reports and let's do this again. This time for the P and L profit and loss or income statement. So we'll open that one up, changing the dates up top to January to December. So 1231 to zero. We will run that report. And those are the two reports. So let's close up the old hamburger, hold down control, scroll up a bit, get up to that one, two, five sweet spot we like to be at. And then if we scroll down on the income statement, we are going to see that in the restricted items, the two, oh four, one, sixty, if we go into that item, then we see the long term item that we just added. And that's for, for the 96, 160 is the amount that goes into it, scrolling back up, going back to our income statement on the balance sheets side of things, closing up the hamburger. We should see in the receivable, if we go into the receivable, the AR, going into the accounts receivable, we should have the full amount, the full amount at the 109, 100. That looks correct. Scroll in back up that of course is an inventory type of form. And we see in the other current assets section, the negative number, right 12,940 because it's, it's a negative receivable and that's these two net out. So if we go into that item, of course, we will see that same in invoice as well scrolling back up. Let's go back to the income statement now considering considering it from a by class setup. So if we're going to go by class, if I set the dropdown and say I want to check this thing out by class, run that report, our good old class report, then we have the restricted items within the restriction, there's our government grant, there's our long term project. So there's our long term project, the time restriction, and here's the total restricted items. So again, if you compare that to what we would like to see in a step by step project or format, we would like to see it broken down here, restricted, non restricted, and then give us the detail of the restricted and non restricted items. So if we do that, we would like to see just the total restricted, and then the total non restricted or unrestricted, and then this unspecified area is going to be into one of those two categories once we once we allocate the expenses out at the end of the day. We can't do the collapsing here, but we can collapse in Excel by using the the hide feature. So that's that's one format you can you can take a look at. So I'm going to actually copy or duplicate this tab again, right click and duplicate this tab. So now we got that P&L to the left going to go back to the tab to the right, open up the hamburger again. So let's open up that hamburger. I want to see the meat of the burger. So we're going to go down to the reports, down to the reports. And then we're going to go into that P&L again. So we'll go into the profit and loss again, and scroll back up top the dates should be okay I'm going to close up the hamburger so it's going to be for January is covered so we're good there. And then I'm going to select the accounts now by customer. So now we're going to run the profit and loss by customer and run that report. So again, this is the second way that we can kind of do this. We're doing it in two separate fashions. Notice here you've got the government to the government grants. That's going to be one of those restricted components, the government grants and then the totals. So any any area where you have the total item, that's where we made a sub customer and that's where we have the restricted items. Then we have the long term restricted and then of course the long term restricted items here and then the time restricted and the the total restricted here as well. So again just note that if you wanted to to run this report if you if you take a look at this report you can this is the profit and loss by class if you didn't want to have the restrictions included in here you can you can remove the restrictions and then do it in that other fashion and you can export these reports and then and then trim them down fairly easily with Excel. So we did that with this report. Let's do it with the other one this time. So here's the restricted items total restricted items add up to the three six three one sixty. If I go back over here and we look at our our total restrictions the total restricted items we're going to we can filter this I'm going to filter this report up top. We'll then go into the customize so we're going to be customizing the report we're going to scroll down and we're going to be taking a look at the filters so we want to take a look at the filters.  So the long-term project notice that we have the long-term project long-term project and then the restricted time restricted time and we had the government grants the government grants. Those are going to be restricted items and restricted time and there we have those so that should be it I'm going to close this back out then run this report and that'll remove all the non-restricted customers then if we were then to take the total over here we're going to say now we're at the 363-160 if we compare that to the P&L on that by class profit and loss by class then that ties out to the 363-160. So again if you imagine we only make an item over here by class just calling them all restricted putting them all in one column of restricted by class then you could see the breakout in this format if that's how you choose to do that by going and then running this report that would tie out to that total column. So we're doing it both ways here and then you can further break this report down and trim it down if you so choose by exporting it to excel so I'm going to go ahead and do that real quick we're going to say all right let's say we export this to excel so I'm going to bring this out into excel and then we'll do our standard formatting here what I'd really like to do is collapse this down to just basically the total columns for all of our all of our classes so I'm going to say all of our sub customers so I'm going to go here I'm going to get rid of the merged cells by going to the home tab alignment removing the merge nests the merge nests needs to be removed used to be unmerged and I'm going to do that for these three so it'll be easier for me to kind of hide columns and whatnot so what I want is this total column this total column and that's a total column right so what I can do is just hide these these cells I'm going to say I want to hide those and just please hide them so I'm going to highlight these columns and then I'd say like hide these and notice this would be a nice collapse feature that it would be nice if you were able to collapse them on on the report but you know it is what it is so you can hide these out and then then you can see these add up across so if I was to add these up they'd add up to the 204 160 adding up the totals adds up to the 363 160 so you can see this will give us a another kind of detailed report that we can give to somebody so you could break out this report you can imagine breaking out this report hold on a second in the p&l you can you can do a similar fashion to this report breaking out and you just want the restricted and then the unrestricted and then giving the more detailed report about the restricted items which would be something like this you can say hey look this is the more detailed report on the restricted items again if you wanted to put to read redo the headers and put them across the title I would do it this way you could go to the home tab and merge the cells again I typically like to go right click on this and use the alignment feature so so format cells and then go to the alignment tab and then we go to the horizontal alignment and I like to center across the cells and I think that that gives you less problems when you want to do things like hiding cells or deleting cells because you don't have that merged thing going on so in any case that is that that's going to be it for now let's get out of here


You are watching News Made Easy, I'm Anandya Chakravarty and today I'm going to be talking about the growing attacks on Muslims in various parts of India. And when I say attack, I mean not just physical attack, I mean humiliation, I mean intimidation and that's been happening regularly. It has increased over the last few days. Of course, there is a political element to that. There are certain elections coming up and therefore maybe there is an organized attempt to up the ante to polarize voters. But the bigger question of course is why are these attacks on ordinary Muslims? Someone who has gone to, who is selling Golgappa, someone who is making dosas and selling it, someone who is selling chudis, someone who has gone to just pick up Kabadi, a scrap dealer, someone who is a tanga puller. Why are there attacks on such people with such frequency? More importantly, why is there such support for attacks on such people? These are poor people, ordinary people, these are underdogs, these are people you would normally feel sympathy for. What kind of a mentality makes people happy when these people are attacked, beaten or humiliated? I have never been able to understand this from my own standpoint because when people say, oh Muslims have been appeased, they've been given a lot of support by the state, by the Nehruvian state, by Indira Gandhi, by the Gandhi's, the Nehru Gandhi family, by the Congress. Then my instinct is to say what kind of rubbish is this? This is utter rubbish because around me I know that there are very few Muslims in positions of power, positions of authority, whether you look at the bureaucracy, whether you look at doctors, lawyers, you look at the various government organizations. Muslims are underrepresented and this is not just some kind of my own impression. The various commissions which have looked into it, the various assessments that have been done, studies that have been done, surveys that have been done have all said that this is true. This is what has been happening and you can find that out yourself. You can read up the Satchar committee report. It's not new, it's old and things have only deteriorated. Before that there was the Jagannath Mishra, Ranganath Mishra committee report. There are NSSO surveys, there's a CIMI surveys about employment amongst Muslims and that's very clear that the situation has always been bad. Now one reason why there is this angst on the ground, on the street is because, ironically, the salary jobs have come down and you would say why should that matter?  You can show that Muslims were discriminated against, whether it's in government positions, whether it's in corporate and private jobs, salary jobs Muslims never thought that they can get it. Well, that is precisely the reason why Muslims have been relatively immune to the slowdown that has taken place in India, the economic slowdown that has taken place in India over the last 10 years and which has accelerated over the last 5-6 years. Now if you look at CIMI's own data which they have collected surveys, regular surveys that they have done since the beginning of 2016, you will see that Muslims have been the least affected by the decline in jobs during the Modi regime. So if I, let's say, compare CIMI's data for 2016-17, the number of jobs, number of people who were employed in 2016-17 with 2019-20. Remember, I'm not taking the COVID collapse. So I'm taking two points which are part of the same economic process. Then overall, there's been a 1.7% drop in total number of employed in India, between 2016-17 to 2019-20. Remember, despite population increasing, there's been a drop. If I look at Hindus, that drop is even bigger. It's 2.2%. This data is available for subscribers to CIMI, useful data. When I look at the drop in numbers of those who are Muslim, employment numbers for those who are Muslim, it is just 0.1%. Why has that happened? Because Muslims take up occupations and professions which are not related to what is happening to the government space. So when the state withdraws, when the government withdraws from the economy, salary jobs go down. When contractual jobs become easier to give, when there's a slowdown in the organized sector, what happens is that jobs are lost. Jobs are lost and it becomes more and more difficult for the educated people to get jobs. Now Muslims have got used to being self-employed. So they have been more or less immune. So when you look around you, think about it. When you look around you, you look at the middle-class space, look in your neighborhood. There aren't that many Muslims like you of your background. They got ghettoized over the last 30 years. Muslims in major cities have started living in specific areas. And those are areas where there aren't many Hindus. And in many places, we know anecdotally there are reports that Hindus are not giving Muslims places on rent. So that ghettoization is taking place both by push and pull. Because of that, you don't see many Muslims around you in the middle-class. But you do see a Muslim house painter. You do see Muslim tailors. You do see Muslim metal workers. You do see Muslim overdrivers. You do see Muslim Zomato delivery people. So there is a relatively disproportionately high representation of Muslims in this kind of a gig economy and in the self-employed service space. More than their overall population. Whereas in the salaried segment, you will find Muslims are underrepresented. So when the salaried stable job regulates space contracts, the people who have been most affected are Hindus. Most affected are the intermediate caste and upper caste. So it's the upper caste and intermediate caste like which CMI calls intermediate caste. They identified jarts, patales and marathas and other caste amongst intermediate caste. These people have lost heavily. So again, if I look at the COVID period, what has happened in the COVID period? This is interesting. Because Muslims are self-employed, they're itinerant workers, they're part of this gig economy. When the first lockdown came, they were the worsted. So when the first lockdown came in April 2020, if I compare what happened in that month, compared to March 2020, CMI's data shows us that there was a 61% drop in employment amongst Muslims. And when we look at Hindus, that drop was 25%. 61% for Muslims, 25% for Hindus. Of course, as the gradually the lockdown was removed, even last year in 2020, we can compare the March 2020 data pre-COVID with the post-COVID September 2020 data against CMI. We will see that there was a drop of overall employment. The employment of Hindus dropped by 4% in September, in the September quarter of 2020, compared to the March quarter of 2020. Remember, quarter is a three-month period. We're taking an average there. Now, what happened at this time for Muslims? Their employment actually increased by 3%. So there was an increase of employment amongst Muslims between pre-COVID to post-COVID, the September quarter, when the lockdown was coming out. So this is the reverse is equally true. When the lockdown comes, Muslims get affected the most. When the lockdown is reopened, Muslims recover their jobs the fastest, because they are in the unstable self-employed space, mostly service space. Now, let's now look at what happens within the, within the those who are categorized as Hindu, those who have work. Look at upper caste and intermediate caste. The difference is even more stark. Muslims, as I told you, had a gain of about 3%, but upper caste employment dropped by 8%. Intermediate caste employment dropped by 9%. So that is a clear difference that you can see, right? Again, what happened in the second lockdown? Let's look at what happened in the second lockdown. Between April and May this year, Hindus saw just a 2.4% drop in employment, while Muslims saw a sharp 14% decline. There was 14% drop. Again, as I said, lockdown comes, those who have salaried or regular jobs are less likely to be thrown out immediately, but those who are dependent on providing daily services or have small businesses which run on, which depend on daily customers, they are affected the most. So 14% drop. And when the lockdown opened, so let's look at the compare, June and July, the upper caste Hindus continued to see a drop in employment. 8.1% drop between June and July for upper caste Hindus. But what happened to Muslims? Employment of Muslims increased between June and July by 36%. That is the dramatic increase. So again, as the economy is more and more moving towards lower income, providing gig economy, service sector economy, employment, the skew of employment has changed completely. So Muslims had adopted already to self-employment mode of existence, which is low income. Remember, those who are self-employed earn about half of what those who are salaried earn. This is government data, about half or even less than that. The Muslims being more in tune with self-employment, having adopted it much earlier than Hindus, what has happened is that for an unemployed, educated Hindu, often upper caste and intermediate caste, what happens is that they see that these Muslims have jobs, they're getting married, they're buying a new bike, they're roaming around wearing new jeans, they have work, they're earning, nothing has happened to them. Why are we unemployed? It is a great ground, a great ground to create hatred and enmity. It's a great ground to tell them that, look, the Muslims have jobs because they were appeased, the Congress government appeased them, worked for you and did not work for you who are the majority. You are in a subjugated position not because of today, but because of what happened thousand years ago. You are in this position because of what happened when the Delhi Sultanate came, when the Mughals came and fake news spread through WhatsApp, through social media and on mainstream media news debates that helps create an atmosphere of hatred, anger, desperation, which then translates on the ground into one, organized attacks but support for those organized attacks, widespread support for those organized attacks. This is one of the reasons for the rise of communal hatred in India. One of the reasons, I'm not saying this is the main reason, but it is one of the reasons for the rise of communal hatred in India and the only way to counter it is to organize and ask, make people demand jobs so that the hatred moves from the subaltern, from the person who deserves sympathy to the system, to a system which does not give them employment. That's the show today. Keep watching NewsClick.


Okay, I'd like to call to order a meeting of the Cultural Heritage Board of the City of Santa Rosa and ask for roll call, please Let the record reflect that all board members are present except board members to Shazzo and Murphy Thank you Item number two is the approval of the June 20 2019 minutes board member Debakker and I and I don't know if any other board members were having this problem only the seventh page of the seven pages showed up in the PDF. I think we were having that same problem trying to access it from the legistar page online as well so I'm not in a position to vote on approval or denial of those minutes if there is an imperative we could Take a recess at the we could reorder the agenda move that down take a recess and look at a hard copy or an electronic copy I'd be willing to do that if staff Wants that to be the way we do it, but For now, I suppose I'll reorder the agenda and move that To the final item to allow time to consider what we might do about that All right number three is board business. I'll read a statement About the business of the Cultural Heritage Board The Cultural Heritage Board shall consider the following matters standards guidelines and criteria to the extent applicable in determining whether to grant or deny a permit Whether the proposed change is consistent or incompatible with the architectural period of the building Whether the proposed change is compatible with any adjacent or nearby landmark structures or preservation district structures Whether the colors textures materials fenestration decorative features and details proposed are consistent with the period and or are compatible with adjacent structures Whether the proposed change destroys or adversely affects an important architectural feature or features and The secretary of the interiors standards for rehabilitation and guidelines for rehabilitating historic buildings And such other matters criteria and standards as may be adopted by resolution of the Cultural Heritage Board Before I move to public comment tonight staff has Let me know that there was a defect in the mailed version of the notice for agenda item 6.1, which is the landmark alteration permit for the carpenter urban cottages the understanding is that there are two addresses pertaining to the project one of which is Ray Street and one of which is on Tupper and that the Tupper address was not contained in the mailed notice and Staff I believe you have a recommendation of how the board should Go forward in light of that error in the notice Yes, thank you chair Edmondson in light of the defect in the noticing staff recommends continuing this item in which staff will prepare new note new notices to be mailed out and the tentative date At this moment is September 4th for the next available Cultural Heritage Board meeting that can meet all the noticing deadlines Okay, so when we get around to item 6.1 is it staff's recommendation to for the Board to consider a motion to continue it to a date certain or to a date uncertain at this point staff recommends Continuing the item to a date uncertain Because the notice we would have to send out new notices anyway, and the notice will contain the new hearing date Okay, and I have a number of cards for members of the public who are here to speak on Item 6.1. I've also have one card for general comments I would like to give anybody who's here the opportunity to talk to us on item 6.1 and also, you know The public will have any opportunity to comment the next time this item is considered as well as submit any written comments or Comment any other way? I Think the most sensible time to take those public comments on item 6.1 Would be as part of the public hearing Staff has no objection. That's when I'm going to ask for those. Okay All right, we'll move to item 4. It's public comment This is time for any member of the public who's here wishing to speak on a matter of relevance to the Cultural Heritage Board to please approach one of the lecturers and anyone who is here is welcome to speak I do have three cards Although I see that we have One member of the public is already at the lectern so I will for convenience sake Open the public hearing and ask you to state your name for the record and you'll have three minutes for your comments My name is Cher Ennis. I live in the West End and I'm following up on my little project that came before the board some months back and letting you know that My building permit is ready to be issued which is very exciting But what's even been more exciting to me is the research that I've been doing and what I've uncovered about the history of the property and I just want to talk about two things really briefly one is how history rhymes and One of the things that I found is that it was the John Staley cottage But Mary Staley lived there too and Mary Staley had a pretty dismal life from what I've been able to tell and What brought this up for me about the rhyming is that we've had all of these Trained as suicide Mechanism Coming up in the news Mary Staley one day while walking down the street with John threw herself down on the tracks and gripped the rails and it took three men to take her off the tracks so History is rhyming the other thing that I find really interesting is That one of the biggest most Important buildings in the West End which is the deterg winery building We wouldn't have that building if it hadn't been for John Staley John Staley was a notorious arsonist John Staley burnt down for huge buildings in the area because he worked at the brickyard and He was looking for job security if these big buildings were burnt down They would likely be rebuilt in brick and in this instance with the deterg winery. That's exactly what happened Mr. Staley spent a bunch of time in San Quentin and I've also found that the property was was connected to the Lee brothers Which were a big firm if you look at the Wilson the building at the corner of Wilson and forth the Lee brothers building is a beautiful building and Mr. Lee owned the building for owned my property for a brief period of time So I'm writing all of that up. It'll be turned into the history and genealogy Library and if any of you would like a copy of it electronically, I'd be glad to provide that to you Great. Thank you. Ms. Ennis. Wow. That is really fascinating. I think we're all fascinated by that I guess we think we live in interesting times now, but Maybe we're getting giving the past some short shrift okay other cards I have on Item 6.1, but we're moving moving up to item 4 public comment. I have one from I believe it's Catherine Storrell Followed by Ken Coonert Yeah, if you could approach the top of the room, please. Thanks Thank you. My name is Catherine Storrell. I live at 713 Tupper Street the parcel directly adjacent to the proposed project I'd like to speak to a few concerns that I have and I am pleased to hear that you have taken into account the Notification that was a concern that I had that only 25 ray was noticed in the mailing and it does include the parcel at 715 Tupper Street as well Another concern that I have with regard to notification is the project sign That was placed at 715 Tupper Street was put up Friday, August 2nd at or after about 740 Which is about five six days and I was under the impression that for a major landmark alteration We may need at least ten days of notice, but with a potential continuation that should be taken care of My primary concerns with the project are of course the height of the proposed structures The existing structure as we know it is a historical contributing Fabric of the neighborhood it is approximately 16 feet tall the proposed structures are 25 feet tall There will be four of them. It's my opinion that these will detract from that basic visual and historical characteristic of the neighborhood They will overwhelm and then to then diminish any essential characteristics of that existing structure My opinion new rear structures should be either equivalent in height to or Inferior in height to existing contributing structures in the neighborhood And I think that would be an appropriate protection from the cultural heritage board Another major concern that I have is parking and my parking concerns may be different than other neighbors My concern with the parking is the orientation of the spaces tenants will drive in and Turn in toward neighborhood fences in Walking the neighborhood endless times I can only find two other parcels where that type of parking exists and there are in-close structures that protect neighboring parcels from light infiltration and from potentially mistaking the gas for the break so tenants don't come through fences into neighborhood parcels Is that a timer That would be an interesting choice. Well, we'll think about it next time But it might not be the best message to send the public Although I love that song well, let me give you another 30 seconds to account for that Thank you 30 seconds after your allotted time. You're still well within it. Okay. Thank you Another concern are the number of parking spaces the neighborhood is already overwhelmed with cars. We park on one side of our street. I believe that as Designed there are about one and a half spaces per unit and that may be allowable by code Preferably there would be at least a minimum of two and that brings me back to the height of the structures So if we have a 546 square foot main floor, that's that 24 by 24 footprint that is proposed When we look at the height of those structures and we understand that there is in fact a second story Yes, it is being called an attic space that extra 500 square feet in my opinion will in fact draw tenants Which will in fact draw cars I'd like the board to consider that once those heights are in place Overwhelming the neighboring structures. We can never reduce the heights of those roof lines And so this is the moment that we have an opportunity to influence the heights of those structures Let's give that storage. Let's give that 546 square feet of living space But let's just reduce that visual impact in the neighborhood All right, that's my timer Thank you very much We have Ken Coonert Okay I think the does the lectern come down at all Claire. I think that's oh It lowers there we go. I can see over the ledge Thank you Thank You Claire many of the Concerns I have are similar to My neighbors concerns didn't know she was going to pick up the same topics When you consider that 715 is really part of this project the driveway Into this project is the parking for 715 if 715 isn't parking in that driveway That's another unit that doesn't have that parking doesn't show up on the drawings at all the 5176 square foot is a little Deceptive It also means because of the barrier between the four units More people would be parking on Tupper Tupper handles not only the residents But the many many people who visit Bethlehem Tower They don't have parking For the residential area, but they do park for their time limit So it's a very crowded parking area also the roof height although Characteristic within the neighborhood in some places doesn't really Relay the character the neighborhood the character the neighborhood is small craftsman style one level units throughout and that's what makes This historic different than other historic areas, but there's spatterings of two-storey units within those smaller units But it's those smaller units that really make Burbank Gardens a garden to live in so I Still am concerned about the traffic not only the parking on Tupper Street, but traffic Immediately adjacent to Ray Park where the children's playground is Right next to the 15-foot paved area that is in the proposal and I wonder what kind of additional protection Might be put there for little kids running and playing around what will now be a through street That's it. Thank you very much Thank you Next we have Judy Kennedy and I'm just going to mention because I see people may have come in Item 6.1, which is the Tupper Street Ray Street project We are not on that item. We are on item for public comment, but we are Hearing people who are here to comment on item 6.1. We're hearing them under the public comment In anticipation of a motion to continue item 6.1 till a later date because of issues with defects in the notice and the need to Continue it to give time for proper notice. So just a clarification for anybody who may not have heard Okay, Ms. Kennedy. Thank you. Thank you good afternoon chair and committee members I live at 620 Oak Street, which is in the Burbank Gardens neighborhood and I don't think I have to tell this board that Santa Rosa needs housing and what better place to put housing than Steps away from downtown Dave Carpenter has been trying for 15 years to put housing on that Lot and he has been rebuffed by this committee and other committees over and over again I think now is the time to build these units number one parking in general in the in the Station area plan and in these neighborhoods around downtown has now gone down to one per unit And if Dave is within those limits, then I don't think that that anybody can Quarrel with the number of parking spaces the idea of Living downtown and living close to downtown is to not use your car and I think that's why these car Limits were taken away so that people can live close to downtown and not use their car every minute of the day Also, I want to talk about the height I don't know what 25 feet is compared to My house. I'm one of these small low Standing bungalows, but on both sides of me are houses on Oak Street that are Tutor-style so they are in effect two-story houses on either side of me and I want to point out that this Auguste body Not very long ago approved a second story on a house on Tupper Street on the corner of Tupper and Brown and It was noted over and over again that in those historic documents that It was preferred to not have two-story buildings on corner houses yet this body Accepted a two-story house just 500 feet away from where Dave is going to be building these 25-foot tall I don't know what 25 or whatever they are So I don't think that you can really Get into a major height Quarrel here because it's already been Your position that two stories even on a corner is okay and So I just want to remind you again Santa Rosa needs this kind of housing it needs Dancer housing and it needs housing with with less car car Parking that takes up living space. Thank you Thank you Next we have Alima Silverman Hi, I'm Alima Silverman. I'm an architect and I do work With mr. Carpenter and have worked on this project, but I have no ownership whatsoever in the project So I don't feel that it's a conflict for me to comment Down below there. We brought some boards for today to show that we were responsive to the board's comments from our concept review back in 2017 and Many of you were on the board at that time So I just want to point out that in response to your comments. We did go to the Northwest Information Center in Rohnert Park and Did research on the property? They had absolutely nothing So that's why there was nothing really added to the report that had been been done previous to that The rhythm of the window placement was revised due to some of your suggestions The lower windows are more symmetrical to the upper windows double windows were added to the gable ends base and cap details were added to the entry porch columns At the request of the city The units have been attached and covered parking as carports was provided That was a requirement because of the zoning multi-family zoning there The upper roof eve on the north elevation is continuous and the dormers are wider again That was in response to a comment The door at the porch has been moved from the center to allow room for sitting on the porch There aren't also shingles above the porch entry reflecting the look of the upper gables when I first moved to Santa Rosa 15 years ago, I moved to the Luther Burbank neighborhood and lived on Brown Street for a period of time Until I purchased a home in a different neighborhood but I've spent a lot of time in the Burbank neighborhood working on the Maple Street mural and attending various meetings and events in the neighborhood Both mr. Carpenter and I are trying to be very respectful to the neighborhood But honestly in developing a project you have to in order for it to pencil out and Nobody's making tons of money on this. It has to be a certain size The 25-foot height of this unit is lower both than the house next door to the west and to the house directly across the street to the south So I don't think that height really I mean it can be an issue But I think that it's within what's allowed. I just want to add one thing which is an Alternative to this would be a use-by-write as a four-story apartment building Thank you Want to just ask a couple of questions to staff at this time. It looks like we may not have any other public comments So when this item comes back around assuming it to continue tonight The comments we've heard in the public hearing tonight Would those perhaps be referenced in the staff report in the same way that written comments would be referenced to make it known that That the public had Comments about this matter That came that we heard beforehand that are not necessarily going to be part of the consideration of the item that night although anybody is welcome to repeat whatever Comments they've made here. Yes staff Will update the public comment section of the staff report as well as the project history great in that way Anybody who reads the staff report can know to watch the video of this meeting and know what we've heard and and That'll be part of the record. Okay, great and Wanted to ask whether We could invite the applicant to give a three-minute comment or whether that would be Not appropriate Well, what I would do at this point is close the public comment section since that's what you were exercising there assuming It's not going to be heard tonight I think my advice is to move to that item and make a decision if it's going to be heard and if it's going to be heard We're prepared with a staff presentation the applicant has a Presentation and we can hear the item open up the public hearing and continue the hearing but staff's recommendation will be expressed at that item If you give us the opportunity, okay Okay If any other member of the public is here wishing to comment on any matter of interest to the board please Do so and I'm not seeing anybody so I'm going to close the public hearing Public comment, excuse me. We're going to move on to statements of abstention board members any abstentions No, and then we move on to Item six and then item 6.1 the public hearing for the landmark alteration permit for carpenter urban cottages As we've spoken about several times we have a staff recommendation to continue the item to a date uncertain Is any member of the board Wishing to have a discussion about that staff recommendation before I ask for a motion Mr. Chair if we may I don't think we had an opportunity to describe in detail the recommendation and the justification for it So, yeah, please deputy director Hartman Just one second if we're going to be doing this again in the future. Why are we talking about stuff? If there's going to be another Things sent out with with the correct address and the opportunity for more people to be able to attend this meeting Why are we listening to anything at this point and not just continuing it until the date? Uncertain I'll answer that I wanted to give the opportunity to the members of the public who took their the time to show up here I agree with that. I'm just saying I don't think I need to hear a staff a staff recommendation or any other thing like that so that the public that wants to be here it can be correctly Involved can hear that at the date uncertain if we move it Sure, the recommendation is to make a motion to continue is that correct? Yeah, yeah, I think you open the item because we haven't got there We open the item or you read the item we introduce it and then we go through the initial motions of where we're at with that item So instead of just proceeding with a presentation. We have a recommendation up front. We'd like to talk about Okay, we're on item 6.1 public hearing for the landmark alteration permit for the carpenter urban cottages project and staff presentation is Ms. Tumiant Thank You chair Edmondson and members of the cultural heritage board the item is carpenter urban cottages a landmark alteration permit and The project is located at 25 Ray and 17 Tupper streets At this point staff is recommending that we continue this item due to a defect in the public hearing notice and Also to the posted sign on the on the property the public hearing notice did not state both addresses And the posted sign was submitted five Within five days rather than ten so continuing the item would allow staff to resend notices and correct the defect and allow The sign to be amended and posted for a longer period of time which would allow the public more opportunity to participate in comment on this proposed project Great, thank you Is there any discussion or question? Okay, is anyone wanting to make a motion to continue item 6.1 to a date uncertain? I so move Do I have a second? I second Okay, can you please repeat the names for the record? I'm not as familiar with the board. Thank you. Sorry, so Margaret Percer moved Laura Fennel seconded Okay, the motion to continue was made by vice-chair Percer and seconded by board member Fennel and How are we voting today? I have to ask The reviews in the screens today so we're not using the screens what she meant was that the Typical way of the buttons on your right side. Yes. No, maybe Okay, and your votes please I have four of the five so far and that passes with four eyes and one nay board member debacle voting nay and Board member Murphy and board member Dishazo being absent Okay, that concludes item 6.1 and we'll move to item 7 board member reports Board members anything to report this afternoon board member debacle No reports from St. Rose this time around but I do wonder if the board members have seen the California State Historic Preservation Office letter that went to the National Park Service regarding proposed changes to Historic Preservation Review and section 106 Those changes would be germane to our upcoming decisions and It would be probably something we auto-enlighten ourselves about And see what the pending outcome of that decision is Thank you very much board members of Acker Okay, let's move to item 8 department reports Staff does not have department reports today Okay, and Back to the question about the minutes Wanted to know if staff has any thoughts about how they would like the board to consider handling that Staff recommends continuing Approving the minutes to the next scheduled meeting Okay, would that be by motion or can we do that informally? No just informally, okay All right, unless anyone objects will move consideration of the minutes to the next agenda and That concludes our business and the meeting is adjourned


Welcome to the latest edition of Tell Health in Hawaii. I'm Vikram Acharya. I'm the CEO of Cloudwell Health, an all virtual position founded telemedicine organization anchored in Hawaii. We have an amazing show for you today. It is my honor to introduce to you Coach Dick Vermeel. Coach has been a Super Bowl champion, college football champion, founder of Vermeel Wines and a 2022 inductee into the Pro Football Hall of Fame. It's an honor to have you on the coach. So how are you doing today? I'm doing all right, Vik. Yeah, I'm doing okay for an old man. I'm in better shape than some of my friends. I'm getting it. So I'm, Vik, I'm afraid to pick up the phone. Someone's got a health issue and I love the guy dearly. And now I've said some, you know, sorry, moved the rest of the day. That's what happens when you're 385. Well, you look great, Coach. You look great. You've been a close mentor and inspiration for me. And I just really want to thank you. To get things started, Coach, you know, talk to me a little bit about your background, where you're from, what got you into coaching and we'll go from there. Well, Vik, you know, I was born and raised in the Napa Valley, California. I was born in my great-grandfather on the Italian side of my family's home. My dad left it up there and he took over the home and lived there all his life and opened a garage behind it called Louis Vermeel's Owl Garage, the nickname that the Owl Garage because he worked all night. But anyway, that's where I was raised. Small high school, 130 kids in a school and how I got involved with football, playing there, you know, you had to play. There weren't enough, you know, you needed. We usually had about 19, 20 kids on the football team. Every once in a while, you know, I think my senior year we had about 25. A new coach came there named Bill Wood. He really inspired me. He told me I could play college football if I wanted to and I'd never thought about that. That sort of started me thinking about football beyond high school. So I went to junior college and played there two years successfully and went on, walked on to San Jose State, earned a scholarship and decided to be a football coach because of the positive influence that Bill Wolfe was on me and also Dr. Robert Browns and my college coach. He was one of those kind of guys that was always telling you what you could do that you didn't know you could do, you know, and that it really helped me get going. Started in high school then junior college and as you said, college in the NFL. Coach, you know, people like myself are very drawn to you because of the personal connection you build with your players, with the people you work for, the owners, you know, tell us a little bit about how you're able to really connect with people. You know, I've always noticed that that's something that really I notice about you a lot. Well, thank you, Vic. I'll accept that as a compliment.  I don't consider myself any kind of an intellectual or brilliant guy, but the other side of my brain has always worked favorably for me, you know, social intelligence and I've always felt I have a natural feel for people. And I think also because how I was raised, a small community, you know, in small communities, everybody's your father. You know, I had 29 kids in my graduating class, okay? And all the dads of the other kids were like second dads to me. You know, you knew everybody so well and you were always getting directed properly, structured properly, disciplined probably, more than most kids would get because you were always under somebody's surveillance and helped to keep raising your expectations and learning what's expected of you as you grow. And I developed, I think, a natural compassion and empathy for people through this process. And then I started high school coaching, Vic, and I really loved the kids. It was so much fun to be with them.  And I said, the kids I'm with. And, you know, and I've always been able to recognize the kind of kids that I wanted to work with and also the challenging kids that I thought I could help. And I just never changed that approach all the way through pro football. I told many people, I was a high school coach, coach of pro football, you know?  And teaching them that hard work is not a form of punishment. It's a solution. It's a way to get better. You know, I've always said there's no correlation between working less and getting better. Never has been, never will be. And a lot of the kids would buy in and all of a sudden they find themselves better than they were when they started and start appreciating the valuable work and they carry it over into everything else they do. And that's what I've done. I carried it over into building solid relationships with people beyond just a coach and player. Most of my close friends, real true close friends are people I work with, work for and coach. And players that I've cut because they always knew I was going to do my job and because I wanted to be held responsible. And, but today I probably talked to at least four or five of my different NFL players. One of them Eric Hicks about 10 minutes ago a defensive event from the Kansas City Chiefs and very close to a doctor, Dr. Dante Hall yesterday. I got an email today from Ken Dany because who runs the affiliate magazine and New Jersey Man magazine is doing an article on my Hall of Fame induction and was with Jaworski the other day. Last week I had dinner with guys and tomorrow I'm picking up Franklin Master my linebacker from the Eagles for seven years and we're going to practice him for the OTA. So to me it's always been about relationships. And the other thing, Vic, many times just player coach relationships go deeper than that. There are always people that touch you deeper and sometimes it's hard to explain it has sometimes nothing to do with how good a football player he is or if he's the starting center or the third string guard. You know, just certain kinds of people really touch me. And I hang on to those guys, I'm selfish. I want them in my life. Yeah. They make me feel better. And hopefully I make a contribution to them. Yeah. You know, Coach, when you were coaching players and you knew you could get more out of a player that a player could get to the next level, push to the next level, what types of motivational tactics did you give them? So you knew that they could get to here but if you wanted to get them to the next level what types of techniques and things did you do to really get the most out of your players? Well, Vic first to do anything with players or anybody, they have to trust you.  And once you're trusted, then they listen to you. It's different than hearing. They start listening to you. And you know, everybody appreciates being appreciated, being praised and in many ways being held accountable.  And it's not all about Dick Vermeer getting a winning record. It's about we as an organization being successful from the top down and being unselfish and attacking a problem more than attacking a person.  And I always evaluated why did he make the mistake? Maybe we didn't coach him well enough. Maybe we didn't ingrain the fundamental well enough. I always left him an out and more willing to take the blame. Yeah, I always say, if you need credit, go to the bank. That's for the business area, you know? People need reinforcement. They need it. And some people need it more than others. And if a guy is really talented and you see it, sometimes they don't see it. I can think of some names that had no idea that it could be as good as they ended up being. So that would happen to me. That's what Dr. Bronson did to me. He started telling me, he put my name in for the freshman coaching job at Notre Dame when Eric Persigian took the job. I didn't even know he did it because he thought that would be a great place for me to start because he saw things in me that I didn't see in myself. I didn't have those kind of expectations then. So I think all these things deep in your ability to look into the people, gain more insight into them, and evaluate them in regard to what they might be able to be. If you continue to treat people what you think they ought to be, they're more apt to end up being that. So in many times, I raised this down to too high. They just didn't have enough, especially when it gets to the NFL. Some of the best football players I ever coached were junior college, high school kids, but they weren't big enough to be in the NFL. But if they took those same football playing skills that they had as little guys and moved it into a big NFL frame, they'd be a great football player at that level. So anyway, that was my approach. Make sure they know you care, number one though. Yeah, yeah. Now, how about coming back from tough losses? You coached a lot of games, a lot of wins, but also some tough losses. How do you re-galvanize the team, re-galvanize the person to be resilient enough to come back and say, look, this was put this one behind us and we're gonna go to the next game. Well, Vic, you remember you and I talked about this. Didn't go real well to the hospital then could have shut it down, like we just closed right to this day, seven miles away, there's no hospital there anymore, Vic. But anyway, I think the fact that you always attack the problem, not the person, and when it's going poorly, it's a multiple reason. Not any one individual has ever held responsible for winning or losing. And we won, we won together, when we lost, we lost together. Some guys can be excited when they played the best game they ever played and got lost and they feel happy. The kind of guy you really want is the guy that feels bad even though he did play the best game. It still wasn't good enough to overcome the shortcomings of somebody else's performance. So I always remained positive. I always tried to look for the good things that happened within the loss. I tried to use them as ally, as teaching tools. And sometimes you get really upset because you know that you drilled something mentally and physically and emotionally well enough. They should have done it better, but they just didn't focus well that day or had other things on their minds in preparation. Didn't practice well all week. You don't take them off the hook.  Yeah, and I always said, if you want a team to get better, the first guy you improve is you, the head coach. Prove it starts there and it trickles down into everybody else. And then you go into attacking the other kinds of problems that created the negative. But I've always felt not. Great football teams are better built through adversity. And I'm not bragging when I say this. The three NFL teams I coached are winning, loss, or win percentage. The first two seasons with all three of them amounted to 34%. Okay. Our third season was 74% win and playoff games. Okay. And one world championship. And that world championship team had the worst win-loss record in the NFL in the 90s at the time we started. Yep. Okay. Three years later, they're world champions. Yep. And if you talk to those guys, first off, when you're losing most of the time, the losing team has early draft choices. So they had some good draft choices in there, but they just weren't put together yet that there were not enough demanded of them and not enough people eliminated that couldn't meet the standards to be successful somewhere down the road.  And sometimes you can really spin your wheels. And if I am so hard that you're like, what's the saying, if the squeaking wheel always gets the oil? Yeah. The truth is that I caught myself doing that at UCLA my first year. I was always overworking and trying to solve the problems of the kids that had maybe too many problems that for me to solve within a year or two. And I started giving more attention and paying more attention to the kids that had fewer problems that were working just as hard or harder than anybody else that they ended up being better. Like John Wooden told me a long time ago. He said, don't worry about what you don't have. Just make what you have the best they can be. When you multiply it and put it all together, it becomes a very, very powerful organization. Yeah, definitely. You know, you were very successful in football and now you've made the transition to making wine. Walk me through that a little bit. That's a, you know, that's a great story. Well, first off, I'm not a winemaker. I'm not an authority on wine. I don't have a sophisticated wine palette but being born in Calisoga in the Napa Valley. I was born in my great grandfather's home, the Italian side of my family who was in the Napa Valley after being successful in San Francisco, making wine. Had a vineyard where we still pick grapes from the same ground that he owned part of. So it was sort of in my blood. I grew up helping my grandfather for me or my dad's dad make our family wines. We pick the grapes, do the crushing. I've got in there and did it. You know, you make 50 gallons every year and new vintage in these things. And I can remember how important it was to my family on the holiday seat, French Italian family, holidays, new vintage being poured, friends bringing over their wine bottles with no labels and the French would be talking to the French, the Italians would be talking to the Italian and I had no idea what they were talking about. But I got such a great feeling from watching people appreciate, enjoy wine in conversations and with their meal. I said someday down the road, I'm gonna put my dad's name, Jean-Louis Vermille, exactly pronounced that way. And my great grandfather, Jean-Louis Vermille's name on a wine bottle. It was not my intention to turn it into a business. It was a hobby. And fortunately for me, there's a little winery named on the edge winery up in the mountains above St. Lena, who was married into the Freddie Annie family that I knew all my life that owned the vineyard. And he said he would make a Jean-Louis Vermille Cabernet. He was making anyway, instead of bottling it with on the edge label, he would bottle it with Jean-Louis Vermille Cabernet. It just so happened in 1999, which was our first release, we won the Super Bowl. So the Vermille name helped sell that bottle of wine. And so we said, well, let's keep doing it. So, and it was great. I had no money involved, no partners who just, he was doing it and I was, if I wanted wine, I would buy it like I was a retail customer. That's excellent. We did that. And then all of a sudden I've got a couple of friends with money that are entrepreneurs and wanted to be in the business, the wine business. And they came to me and said, can we get involved? You have the mechanics, the relationships, the vineyard and the winemaker, let's do it together. So we turned it into a business in 2008, making about, I think 2,000 cases in so the first year. And then now we're, now, right now, after 13 years, we are a successful business. We're in the back, the business is going well, we have about 470 club members now. Excellent. We have bottled about 1,800 cases of this 2020 wine vintage. Less than normal, normally win a little over 2,000 all the way up to 25, depending on the crush, because we buy our grapes by the row, not by the ton. And if these six rows produce six tons, we get six tons. If they only produce three tons, we only get three tons. So that's how much we make. So that's the process. And we have a tasting room in Napa, California. And it's now successful. And so for us, it's never gonna be big money. But it's in the black, make a little money, we're paying our bills and we're having fun with it. And we've hit our niche, very little wholesale market anymore and all. We did that initially to create cash flow. Now we don't have enough wine to do that. So we sell direct, it's quality wine. Thomas Brown is our wine consultant. Andy Jones is our wine maker. It's being made at Mendingwall Winery. The grapes are picked at Freddie Annie Vineyard. It's a 170 acre vineyard that I've been involved with the vineyard all my life. So, that's my story. We're actually gonna make a Hall of Fame wine. You mentioned me going into Hall of Fame. We're getting a couple of tons of grape from Beck Stoffers in Napa Valley, which is considered one of the finest vineyards in the United States, let alone the Napa Valley. It's a lot more expensive. And it gives our wine makers a little better chance to make even a higher quality wine than we're already making. And our cabernets are scoring between 96 and 93 all the time now on a consistent basis. Now that team, you put together that, a lot of the lessons that came from the football field translate right into your business. I mean, the patient.  If all you're doing is solving problems, people that have average or below average motivation or desire to excel or desire to make a contribution to your success, you're not going to win, especially two in the NFL. Now your, your failures won't be on the sport page, won't be on ESPN and won't be on Monday night football. But the results can be the same. That's why it's so important to be able to hire the right people. And I was always looking for people that I thought were better than me and somebody I could learn from and become better because I'm learning from them as they learn what my strengths are and what I could help them with. And when you put it together unselfishly, it's amazing how much fun you can have. Yeah, for sure. You know, coach, what are your thoughts on, on telehealth? We have obviously through COVID, a lot of people had to take care of themselves, see a doctor through the computer. You think that's something that's going to stick around that people are going to continue to use it? Oh, it's here to stay. You know, I have people, you know, because I have a celebrity's name, okay? I can get a doctor's appointment, all right? I have texts, text numbers that I can text my cardiologist and he'll get back to me. I can get you in tomorrow, okay? But you know, most people don't have that advantage. So I think it's critical to be able to communicate early if you have a problem. You have to wait. And I've had people say, I can't get an appointment for three months. Three months. What's the problem going to be like in three months if you have one today? You know, you never know. And sometimes problems end up being much less severe than you think they are, but they also end up being much worse than you thought they were going to be. That's where the telehealth can make a contribution. And first, and it doesn't have to be the head doctor. It can be a quality nurse that experiences and knows what you're talking about. It's a lot different than, you know, just talking to some guy off the street and getting an opinion, you know? Everybody's got a cure. Everyone's got opinion, but in a well-organized telehealth program, you're talking to people to know what they're talking about. Exactly. You're talking to them today.  Exactly. And like you said, what normally takes sadly months can be done same day. This is especially good. Especially you were here in Chester County, you know? Now we lost two hospitals, including the one you were running. They couldn't shut them down. And no one, a deal to purchase it and start it over, hadn't come through. So, you know, people are jammed into areas now and it's tougher to get right to a doctor and confront him. Especially if you're not the former head coach of the Eagles. It's true. Very true.  What was it like getting the call? I know Kurt Warner came to your home. What was it like? Coach, life's work. I mean, it's just that we were all so happy when that happened. Well, thank you, Vic. I know you're sincere in saying that. First thought was beyond my expectation. It was beyond my expectation. People all the time now see me. Oh, coach, you deserve. Why did it take them so long? Do you know how many coaches I think deserve it just as much as I do? How about Dan Reeves? Mm-hmm. Okay. The eighth-winning as coach in football. Both of these guys have passed away with over 200 wins. Super Bowl appearances except for Marty Shottenheimer. Dan Reeves multiple times. How about Tom Coffman? These kind of guys, Mike Shanahan, Mike Holgren, Dan Coriel, these guys are all, George Sievert. To me, they all deserve it. And they've only put now, counting me 11 coaches in the Hall of Fame in the last 26 years. These guys deserve it. So I'm honored. I'm very pleased that 48 people decided it was my turn. But be honest with you, Vic, my wife, my family, my grandkids never sat around at dinner table and ever talked about me going in the Hall of Fame. Never. So it was sort of an overwhelming experience. I knew in a few years past, I've been a candidate. I've been talked about each year. With the new system of selecting coaches, we're getting coaches in each year now. They have a five-man panel that go off and screen the coaches and then select one and they settle. They submit that coach's name to the board of 38, 48 people or 43 other than them. If you get an 80% vote, you get it. If you don't, you don't go in. When I got the call in late June, that I had, in fact, Dave Baker called me, we were walking through the San Francisco airport on the way to go to do some work in the vineyards. And he says, coach, I'm calling you and I'm not calling you, buy a case of wine. Then I'm calling to tell you, you've been selected as the nominee for the coach of the year. If we put a coach in this year, it will be you. Then you saw Kurt Warner show up here and it's overwhelming or humbling, really is. Yeah. I can't think of another person who deserves it more than you. You know, I think it's really... I can, I can. You know, coach, to the young people that are trying to build companies, trying to get through the challenges of the pandemic, you know, make something of themselves. What types of advice and inspiration can you give them? Make sure the motivation to do it is beyond what money you can make doing it. Make sure it's a passion of something you really want to do. And it's not like going to work every day. It's not a grind. It's a challenge and a commitment that you're willing to make because you're passionate about wanting to do it. And you have a vision of what it's going to take. You have a process defined in your mind, how you're going to do it. You have a mind of a selection committee of the kind of people you want with you and what you're looking for in those people. You have a vision of how you want to end up after so many months, after so many years. And where you... But these things all have to be thought out. And if you have enough good people around you, they'll help you do some of the thinking. In all my success, I've always had a lot of people that can make a contribution and a few that can make a difference. The few that can make a difference can direct those that can make a contribution and you collectively put them together. And you can end up being successful. But if you don't have a deep passion, you won't get through the adversity. Right? Right. You won't get through it. You'll hang up and think, oh, I don't like this. And you'll try to go do something different or different or some other profession. Yeah. Yeah, I made up my mind. I wanted to be a football coach and a physical ed teacher. And I got in the physical education classes and I said, you know, I'm not sure I want to stand here five days a week and watch kids take a shower after a PE class and sit throughout the ball and play softball for a few weeks and track for a few weeks and soccer for a few weeks. And I'm on a coach one ball. So every time I had an opportunity to move up the ladder, I took it because it gave me an opportunity to spend more time on what I was really passionate about. No doubt. No doubt. I can't thank you enough for being on coach. And just every time I talk to you, it's so much motivation, so much inspiration. I know our audience is going to feel the same way. I mean, I feel like I'm in the football field right now. And nobody... I was yesterday at the same market where we had breakfast. Yeah, yeah. Yeah. And you have an ability... Street grill. Yep. I remember it well. I remember it well. You know, you've always been there for me. You've always been there for your players, for the people you've worked with over the years. And nobody deserves this recognition of the Hall of Fame more than you. Well, thank you. You know how I feel about that deserved term. But thank you very much. I hope your business goes well. I'm pretty confident. In fact, I'm very confident, Will. You got it. You got it, coach. You got it. Thank you very much. You're welcome. Have a good day. Thank you so much for watching Think Tech Hawaii. If you like what we do, please like us and click the subscribe button on YouTube and the follow button on Vimeo. You can also follow us on Facebook, Instagram, Twitter and LinkedIn and donate to us at thinktechhawaii.com. Mahalo.


The House of Representatives have appealed to the Nigerian Association of Resident Doctors to consider the situation in the country and call off the striking back-to-pond on August 2. The Chairman House Committee on Healthcare Services, Dr. Tanko Sanunu, made the call at inauguration of a sensitization campaign organized by the National Agency for Food and Drug Administration and Control, NAVDAC, in Abuja. The news agency of Nigeria reports that NAVDAC started a nationwide industrial action on August 2 over welfare and other conditions of service to members. Sanunu expressed the hope that the Assembly will get the cooperation of everybody, including the executive arm of government, to fast-track the calling off of the strike. News Updates


I have now partnered with BetterHelp Online Counseling. I have used BetterHelp myself and I have found it to be very effective for trauma recovery. BetterHelp is an online portal that provides direct-to-consumer access to behavioral health services. The online counseling and therapy services are provided through web-based interaction as well as phone and text communication. BetterHelp costs $260 a month which gives you 4 live sessions a month and unlimited messaging in between sessions as well as access to the group therapy webinars that get updated each week. You can also apply for financial aid while signing up which can reduce the cost of the service by up to 40%. When you go through the sign-up process you will be presented with a payment page and can elect not to pay. You will then be asked if the price was too much and will be given the option of financial aid. You can sign up for the BetterHelp Online Counseling service by going to BetterHelp.com slash NarcSurvivor. By using this link you will be supporting the NarcSurvivor community. If you have any questions about the BetterHelp service you can email me at NarcSurvivorCoachIn at gmail.com. The narcissist is not who you think they are. When you are beginning to move on from the narcissist because of the false self that they displayed, the manipulation and the illusions that they portrayed to you, you might wonder if maybe there was more to them than what they displayed to you. Maybe there was something that they were withholding. Maybe there was something that they didn't give to you. The narcissist will play on your cognitive dissonance. They will manipulate you and give you illusions to try to make you believe that there was more to them than what they gave to you. There was something else that you didn't see or didn't get partaken. Something that they want you to think that you are not worthy or deserving of. Something greater than what they had displayed to you. I can assure you that everything you got from the narcissist, everything you got from your interactions or engagements with them was exactly what they had to offer. And it was all that they had to offer. There was nothing else. The lying, cheating and stealing. The dishonesty and deception. The abuse and manipulation. That was everything that they had to offer to you. When you are moving on from the narcissist, they might try to trick you into believing that you are missing out on something. They might try to trick you into believing that they had more to offer you. They might try to make you think that there was more to their personality or character. But that is just another one of their lies. Another one of their manipulation tactics. What you received from your interactions or engagements with them was exactly what they are about. It doesn't develop into anything greater. But sometimes you can become fixated on the possibility that maybe there was something more to them. Something of value or importance. Something worth going back to. But there isn't anything more than what you got from them. They were not withholding this extremely beautiful, elaborate or impressive side of them that you have never seen before. They were not keeping some amazing personality to themselves. The truth and the reality of the situation is that everything you got from them was exactly what they had to offer. You need to detach from the thought or idea of there being anything greater with them. There is no greater development or outcome than what they displayed to you. There is no other alternative to them. No other form or version than what they show to you. There is nothing there that is greater than what they have shown you. The person that you saw, the personality that they revealed to you, that's really all they've got. It's like they gave you a preview. They gave you a trailer of what you might desire or expect to see from them. But then when you actually go to watch the movie, it's not as great as they had led you to believe. And those of us who stick around for the ending of the movie always leave feeling disappointed or dissatisfied. It ends in a way that fails to fulfill your hopes or expectations. You give your money to watch this movie. You give your time and money to this relationship. And once it's finished and the credits start rolling, you realise that you just wasted your time and money for nothing. It's the same thing with a narcissist. Once the movie is over and the credits start rolling, it's over. There is nothing more to it. But then you look at the narcissist and think that there must be more to them. When the relationship is over, you think there is just no way that's all there is to them. There must be something more, something greater. But the truth and the reality of the and the reality of the situation is that that's really all there is to them. There is nothing greater that they have to offer. If they had anything greater, they would have given it to you. Everything you saw from them, everything that you experienced in your interactions with them, it was a part of their personality and character. It was a part of who they really are. They displayed it to you. There is nothing more to uncover or to be revealed. And they are fully aware of this. They know that they have nothing more to offer you, which is why they will then move on to someone else. Someone who will be more susceptible to their manipulation. Someone who will believe in their illusions and lies. They are not going to stick around to defend anything. They will defend their image. But if you don't believe in it, if you're not going to validate their image, then there's nothing more to be said. There's nothing more to talk about. Because when it comes down to having good character, they know that's something they're not. They know that's something that they cannot defend for, because what they display to you is exactly what they had to offer. Thank you for watching. I hope this video resonates with you. Please like, comment, share and subscribe. Click the bell icon to receive notifications for my future videos. If you're elected tonight, my PayPal link is in the video description. Thank you for watching and I'll talk to you soon.


In this presentation we will take a look at multiple choice questions related to a process cost system looking at test taking skills as we go. Support accounting instruction by clicking the link below giving you a free month membership to all of the content on our website broken out by category further broken out by course. Each course then organized in a logical, reasonable fashion making it much more easy to find what you need then can be done on a YouTube page. We also include added resources such as Excel practice problems PDF files and more like QuickBooks backup files when applicable. So once again click the link below for a free month membership to our website and all the content on it. First question the costs of direct labor and factory overhead per equivalent unit is called a total cost per equivalent unit b overhead cost per equivalent unit c direct cost per equivalent unit d useless cost number e conversion cost per equivalent unit so we'll go through this again see if we can use the process of elimination to narrow this down the costs of direct labor and factory overhead per equivalent unit is called so we got the direct labor factory overhead remember when we think about the cost of inventory anytime usually we have material labor and overhead material labor and overhead now we're combining those two items labor and overhead so we're kind of thinking well what could be the same about those two which not is the same about possibly the materials as we go through maybe they keep that in mind a total cost per equivalent unit so total cost per equivalent unit the cost of direct labor and overhead we might keep that for now but it seems like it's missing something because it doesn't have the materials possibly so then b says overhead overhead cost per equivalent unit and so it's got it's got overhead but it's also got the labor the cost for labor and overhead per equivalent unit so it seems like it can't just be overhead because it's got both of them i'm going to cross that out c says a direct cost per equivalent unit and so the direct costs are usually the materials and the labor not not the overhead overhead is indirect that's why it's and that's why it's an overhead so overhead's going to be typically indirect typically so it's not generally the direct costs and then d says useless cost number you know i mean they're probably not going to ask a question about a maybe they just maybe just made up a term uh and said here's a useless number but probably not and then e says conversion cost per equivalent unit so conversion costs that sounds like it could be something so we'll keep it with a and e and go through it again the costs of direct labor and factory overhead per equivalent unit is called either a total cost per equivalent unit or e conversion costs uh per equivalent unit and of those two note that if we think about the three factors material labor and overhead material is the thing that we are converting the labor and the overhead are the things that we use to convert the material from raw material to the finished good the inventory product so that's going to be so e is going to be the one we really want because that's going to be the conversion it's not not the the total cost per equivalent unit because again it's missing the materials so we'll go with the final answer the cost of direct labor and factory overhead per equivalent unit is called e conversion cost per equivalent unit next question using conversion cost per equivalent unit is often necessary because a direct materials and direct labor happen at the same point b all costs happen at the same point c equivalent cost per unit does not include conversion costs d that's just how it's done e a direct labor and factory uh often direct labor and factory overhead happen at the same rate so let's go through this again using the process of elimination using conversion cost per equivalent unit is often necessary because so we're going to think about this use of conversion costs now when we think about conversion costs we saw this in the prior uh the prior question which is also a test taking skill you might want to use note if you go through a full test of multiple choice questions uh some questions will actually answer themselves which is nice so you might be able to go back and kind of actually piece something together but the conversion costs note that if we think about the types of things that go into inventory we're talking about material we're talking about labor we're talking about overhead the material is the thing we're converting the labor the overhead then are the conversion factors those are the conversion costs so we're definitely we're considering then uh the labor and the overhead typically when we're considering conversion costs so using conversion costs per equivalent unit per equivalent unit is often necessary because a direct materials and direct labor happen at the same point so direct materials so we might think maybe kind of but really we buy the materials before the labor so i would think it would go materials and then labor but i'll keep that one for now and then b says all costs happen at the same point well that's i can't really be right because i mean we have to buy the materials and then we have to do the labor and then we you know so probably not happening all at the same time it's a process it's a process cost system c equivalent cost per unit does not include conversion costs so equivalent cost per unit does not include conversion costs that doesn't seem right but i'll keep it for now d says that's just how it's done um that's probably not an inappropriate answer we'd like more detail than that so and then e says direct labor and factory overhead happened at the same rate so that uh seems like man maybe it could be that and notice if we look at a and e they look very similar direct materials and direct labor happen at the same point the same point in time versus direct labor and direct material overhead happened at the same rate so they're not exactly the same it would be it would be more the same if they were all the same except for this last kind of word but the fact that they're worded somewhat similarly and different than all the other answers might mean that that would be more of the correct answer so that might make us look at c and say hmm can i eliminate c equivalent cost per unit does not include conversion cost it doesn't seem right because if we're talking equivalent cost per unit we're trying to estimate all the costs they are you know we're trying to estimate the costs that have been done so far which would include the materials and whatever conversion has happened up to this point so so it doesn't if it said it didn't include all conversion costs maybe right but doesn't seem like that would be it so let's keep it between a and e go through it again using conversion costs per equivalent unit is often necessary because a direct material and direct labor happen at the same point or e direct labor and factory overhead happen at the same rate now also we might think it's e because we're talking about labor and overhead which are their conversion costs so just that would probably have us think ma it's probably going to be e because we're talking about the things that are conversion costs as opposed to anything else and they happen at the same rate and that would basically mean that we can kind of group them together and so when we do some estimates we we have three things that we're talking about materials labor we're talking about the materials and then we're talking about the labor and the overhead we kind of group the overhead and the labor as one thing conversion costs and we could say well because they kind of happen at the same rate that and therefore we could do that we can group them together if that's the case and two it might be the case that that the labor is fairly low in cost because when you have something that we're producing in a process cost system it might be all mechanical in essence if we're just making something you can you can imagine an automated assembly line making taffy or something like that at all there might not be a whole lot of labor and therefore we can kind of group them together because of the immaterialness or the the smallness of the labor compared to the overhead possibly but in any case we're going to go to e and so the answer using conversion costs per equivalent unit is often necessary because e direct labor and factory overhead overhead happen at the same rate