GwinnettForum | Number 22.64 | Sept. 1, 2023
CHECK OUT THIS CREATIVE LANDMARK. Suwanee’s new interactive public art piece,” The Ultimate Participation Trophy,” won an award recently as the Creative New Event from the Georgia Downtown Association. Using trophies, plaques and citations contributed by residents of Suwanee, it was put together by Artist Phil Proctor and is located in downtown park in front of City Hall. The artist reimagined these outdated relics of past glory, infusing them with new meaning and purpose. This “ultimate trophy” was unveiled at the Suwanee Arts Festival in April 2023. For more information, see Upcoming below. (Click to enlarge.)
TODAY’S FOCUS: Looking at the many ways Americans are taxed
EEB PERSPECTIVE: Darin Wilson leads amazing sports record at GGC
SPOTLIGHT: Georgia Banking Company
ANOTHER VIEW: To win, Democrats must come down strong for abortion
FEEDBACK: Why not use SPLOST funds for handicapped field?
UPCOMING: Downtown Association recognizes two Suwanee projects
NOTABLE: Ride Gwinnett expands with new routes, plus microtransit
RECOMMENDED: Benjamin Franklin by Walter Isaacson
GEORGIA TIDBIT: Ida Cox, from Toccoa, was pioneering blues singer
MYSTERY PHOTO: What is the function of the photo of this building?
CALENDAR: The Nerd opens Sept. 8 at Lionheart Theatre
Looking at the many ways Americans are taxed
By Randy Brunson
DULUTH, GA., Sept. 1, 2023 | Most of us experience taxes in three ways. Taxes on cash flow, such as on earned income, unearned income, and capital gains; taxes on real and personal property; and purchase taxes, such as sales and VAT taxes. Local and state jurisdictions have a variety of other taxes and user fees, depending on their perceived need, their various agendas, and what they think they can get away with.
Brunson
One other type of tax which impacts fewer taxpayers is the transfer tax. Transfer taxes can apply when assets are transferred from one person to another, typically a gift. A discussion of how that works is a book for a different day.
For a number of years, gifts made during life and at death have been governed by what’s called the “Unified Gift and Estate Tax Law”. This means that transfers deemed to be gifts are taxed under a unified schedule, regardless of whether those gifts were made during life, or made at death via will as part of the estate settlement process.
When we give gifts of money or property to others, other than a spouse or dependent, those gifts are taxed. This excise tax starts at 18 percent and goes to 40 percent on certain gift amounts. It is generally the donor who is responsible for paying the tax. However, most taxpayers will never pay gift taxes for two reasons. First, certain types of gifts are specifically exempt from gift taxes. Second is because of two key IRS provisions – the annual gift tax exclusion and the lifetime exemption.
What types of gifts are exempt from the gift tax scheme? School tuition and education payments. Charitable donations. Medical expenses. Political contributions. Gifts to spouses and dependents.
The annual Gift Tax Exemption is indexed for inflation. For 2023, an individual can give up to $17,000 to each of as many people as he/she wants with no gift tax implications. By way of example, let’s say Joe and Mary decide to celebrate their 40th anniversary by making gifts to their ten grandchildren. They could each give each grandchild $17,000 in 2023, for a total of $170,000 per donor or $340,000 for Joe and Mary together.
Continuing with Joe and Mary, let’s say they give $25,000 in 2023 to one of their grandchildren. Do they then pay excise taxes on the $8000 in excess gifts? They do not. The reason? In addition to the annual exemption, there is a per person lifetime exemption which in 2023 is $12.92 million. Since Joe and Mary play by the rules, they know the importance of tracking this $8,000 and reporting it on Form 709. They also realize that their lifetime exemption is now just $12,912,000 instead of $12,920,000.
Note that both annual and lifetime gift tax exemptions are indexed for inflation. Also note that the lifetime exemption sunsets at the end of 2025. Barring Congressional action, the lifetime exemption amount will drop by half beginning January 1, 2026. If you have questions or would like to visit more about gifting and how you can capitalize on gifting opportunities, reach out to us. We very much enjoy helping you help others while keeping your dollars out of the hands of the Internal Revenue Service.
- Have a comment? Send to: elliott@brack.net
Wilson leads amazing sports record at GGC
Funded center to open in 2024. Photos provided.
By Elliott Brack
Editor and Publisher, GwinnettForum
SEPT. 1, 2023 | What Georgia Gwinnett College’s athletic teams have done since the program was founded in 2011 is absolutely amazing. The six teams GGC now fields have a combined winning record of a 1,590-433-41 (.780) overall record across all sports through spring 2023, and that includes capturing 16 NAIA national championships.
The Grizzly teams participate in six sports, boys (baseball) and girls(softball), and boys and girls soccer and tennis. For the soccer and tennis programs, many of the athletes are international students, helping make their winning records.
The Grizzlies have now collected 18 national titles ( nine in men’s tennis, eight in women’s tennis and softball) and 26 conference championships. In total, GGC has 123 NAIA All-Americans and three NAIA National Player of the Year.
Look in particular at the tennis program. The men’s tennis team has a 232-4 (98.3) record, while the women’s team are 78-20 (79.5). Jay Chase-Hodges was the original head tennis coach for both teams, from 2013-2022. His replacement, Hannah Keeling, in her first season, led a record, for the men, 22-1, and for the women, 21-1.
That’s amazing!
Wilson
You must give credit to the college sports department, and its leader, Dr. Darin Wilson, the associate vice president of athletics, for these accomplishments. He’s been the only person to head this department, establishing the athletic department and teams in 2011. But before he came to GGC, there was nothing at all for its collegiate athletic department.
Now student-athletes at Georgia Gwinnett College compete at the state-of-the-art Grizzly Athletics Complex, a $15 million facility which features baseball, softball, soccer and tennis complexes, plus a 25,000-square-foot Athletics Building with staff offices, team locker rooms, a weight room, training areas, hospitality suites and academic resource space.
Wilson already had a winning record at Union College in Barbourville, Ky. When he came to GGC, he had served as the athletics director at Union (his alma mater) since 2003, following a five-year stint as baseball coach. His departure ended 18 years of involvement with Union, from an undergraduate student-athlete to leading the athletics program.
Wilson also grew Union’s department of athletics from 15 intercollegiate programs to 23, while effectively revitalizing the athletic booster club and managing a multi-million dollar operational and scholarship budget. They even had a competitive hiking team!
He admitted to the Norcross PDC (people drinking coffee) Club on Wednesday that he was getting a little bored at Union College, where he participated in sports when a student, and later got a master’s degree there. “I had never heard of Georgia Gwinnett College, and did not know where Lawrenceville was.”
So he set out to build the athletic arm of Georgia Gwinnett College. “We’ve had great support from the college, and from the community.”
Center with seats for events
How about the recently announced new facility, a$36 million, 72,280 square foot convocation center with classrooms, student health and other activities, to open in 2024. It conveniently has planned a basketball court to be painted on its floors. Is another sport, basketball, and possibly volleyball, on the horizon?
He says: “We are exploring basketball and potentially volleyball in the future. Both of these would be presented to the students and require Regent’s approval.”
The obvious next step for GGC athletics would be to move to NCAA Division One competition. To do that, GGC would have to increase its athletic teams from six to a minimum of 10 sports.
That will eventually happen. Meanwhile, Darin Wilson can feel good about his success at GGC with the athletic department. They are bringing victory after victory for Georgia Gwinnett College. Keep it up!
- Have a comment? Send to: elliott@brack.net
Georgia Banking Company
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To win, Democrats must come down strong for abortion
“The more things change, the more they will stay the same- unless we want change badly enough”
By Jack Bernard, contributing columnist
PEACHTREE CITY, Ga. | Several years ago, my nephew (Anthony Bernard) and I wrote a column for the UGA newspaper, The Red and Black, which was entitled “Rep. Jody Hice has a poor record on women’s issues.” Even though ex-Congressman Hice was obviously anti-women’s rights, he represented liberal Athens, including the University of Georgia
Hice was a pastor and right-wing radio show host before his entrance into politics. Because of Republican legislative gerrymandering, right-wing radical Rep. Hice won a seat in Congress. He subsequently left the House and became former President Trump’s choice to run for Georgia Secretary of State in the GOP 2022 primary. He lost to current Secretary of State Brad Raffensperger, a traditional conservative, who had the guts to stand up to Trump and refused to simply “find” 11,000 more votes to enable Trump to throw the election.
In any case, parts of Clark and Gwinnett are now represented by conservative Rep. Mike Collins (R). The 10th District of Georgia is still weirdly configured, running all the way to Johnson County in the south (Hershel Walker’s birthplace), including Jasper County where I was a county commissioner once. The district is bounded in the north to Athens. It is still structured (gerrymandered) to help elect a right-wing Republican.
But one thing has changed: the Supreme Court did what Hice wanted back in 2019. It overturned Roe v. Wade, reversing decades of positive movement toward women’s rights.
The question now becomes: will younger voters and especially women, motivated by women’s rights, change the outcome of the 2024 election in District 10 and possibly the presidential election?
In 2020, Collins got 65 percent of the District 10 vote, a total of 90,000 more than the Democrat, Tabitha Johnson-Green. She only won Clark (split, gerrymandered), Henry (split, gerrymandered), Taliaferro and Hancock counties.
Can the 2024 Democrat get 50-percent-plus vote, about another 50,000 votes? Frankly, it will be tough in District 10. The only way it can happen is if younger voters and women are motivated enough by the anti-women’s rights policies of the GOP to kick out the incumbent.
However, the story will be much different on the state level. In 2020, Biden only won Georgia by around 11,000 votes, even though he won recently blue Gwinnett by about 55,000. But, because of inflation and the economy, Biden is not a popular president. Remember, it is considered that Georgia will be one of a handful of states that will determine who wins the presidential election in 2024.
To win, the abortion issue must be emphasized to a greater extent by the Democrats. Overall, 29 percent of women (and 34 percent of women under 50) indicate that the Supreme Court overturning Roe v Wade will be the biggest issue in 2024.
Among Democrats, that figure is 37 percent…but it is still only 22 percent among independents. However, as abortion has been in various ways on the ballot in many GOP strongholds, it has had a surprising positive response.
- Have a comment? Send to: elliott@brack.net
Why not use SPLOST funds for handicapped field?
Editor, the Forum:
Will Gwinnett County Parks and Recreation not improve the field at Rabbit Hill Park with county funds? With all the SPLOST work done at other County parks, I just wondered.
– Elizabeth Truluck Neace, Dacula
Dear Elizabeth: You will be pleased to know that the Mountain View Bears’ officials that want a new playground for handicapped children are to meet with the Gwinnett Parks and Recreation soon on this. We hope to hear something positive on long-range funding, while the Association is also seeking to raise additional funds. –eeb
- Send us your thoughts: We encourage you to send us your letters and thoughts on issues raised in GwinnettForum. Please limit comments to 300 words, and include your hometown. The views of letters are the opinion of the contributor. We reserve the right to edit for clarity and length. Send feedback and letters to: elliott@brack.net.
Downtown Association recognizes two Suwanee projects
The Georgia Downtown Association recognized the City of Suwanee with two Downtown Excellence Awards in the categories of Promotion: Creative New Event and Design: Best Public Improvement Project.
Suwanee’s newest interactive public art piece, The Ultimate Participation Trophy, won in the category of Promotion: Creative New Event. This installation with a bold vision celebrates the power of community while capitalizing on a cool idea to use the community’s treasure trove of endless trophies.
The city sent out the call for old trophies in the fall of 2022. Expecting a few hundred, the city received a few thousand. Artist Phil Proctor then reimagined these outdated relics of past glory, infusing them with new meaning and purpose. The Ultimate Participation Trophy was unveiled at the Suwanee Arts Festival in April 2023.
Suwanee Assistant City Manager Denise Brinson remembers: “I asked my kids if they wanted their old trophies, and the answer was a hard no. As a parent, it’s hard to just throw them away. This project gives those mementos a meaningful purpose and second life.”
The recently completed Better Buford Highway Project took home the prize for Design: Best Public Improvement Project. This project has already been instrumental in transforming downtown Suwanee into a vibrant and walkable destination, and is expected to be as transformative to downtown Suwanee as Town Center Park was over 20 years ago.
In 2008, the City of Suwanee recognized the importance of preserving the walkability of its downtown and included the goal of redesigning Buford Highway in its comprehensive plan. The city envisioned creating a “complete street” that accommodates pedestrians, cyclists, and vehicles and connects the historic Old Town with vibrant Town Center.
A concept was developed for a low-speed, two-lane city street with a center-turn lane and medians, deviating from other plans for a four-lane divided highway. This shift in design prioritizes pedestrians over cars in order to preserve the walkable environment the city worked so hard to create. Aspects of the project include:
- A roundabout that provides a sense of arrival and encourages vehicles to slow down,
- Ten-foot-wide sidewalks,
- Street trees that offer shade and separation from vehicles,
- Streetlights,
- On-street parking supporting downtown businesses and helps to slow down traffic, and
- Dedicated bike lanes.
8th annual Suwanee photo exhibit opens Oct. 10
The Suwanee Arts Center, located in Suwanee Town Center, is gearing up to celebrate its eighth annual juried Photography Exhibit. The call to artists is currently open and will accept submissions until midnight of September 10.
The exhibit opens October 10, and continues through November 11. Hours are Tuesday to Saturday from 11 a.m. to 5 p.m. An opening reception will be held on October 6 from 5 to 9 p.m. The art center gallery was recently renovated to accommodate a larger exhibiting capacity and has drawn artists from throughout the nation and internationally.
This year the exhibit will accept submissions and be judged in two categories: photographic and creative. The entries to the photographic category must be exclusively photographed by the artist with limited post processing. A link to the call to artist submission form and details of the submission criteria are outlined on the Suwanee Arts Center website: https://www.suwaneeartscenter.org/photography
Judging the show this year is David Clifton-Strawn, executive director of the Atlanta Photography Group. He is the recipient of 2022/2023 City of Atlanta Mayor’s Cultural Affair Emerging Artist Award and has participated in solo and group exhibitions throughout the county.
The Suwanee Art Center is located at 3930 Charleston Market Street in downtown Suwanee.
Ride Gwinnett expands with new routes, microtransit
Gwinnett County expanded the reach of its Ride Gwinnett transit service on Monday with the launch of microtransit plus two new local routes aimed at bringing enhanced convenience to residents.
Microtransit — an on-demand, shared-ride service — allows customers to request a shuttle from the Ride Gwinnett app. The service is currently available within the designated zones in Snellville and Lawrenceville and operates Monday through Saturday from 6 a.m. to 8 p.m.
Using the app, customers can set their pick-up and drop-off location, pick-up time and number of riders. Each trip costs $3 per passenger and can be paid using the application or exact change.
In addition to microtransit, transit riders can now get around Gwinnett using two new local routes, route 25 and route 70.
Route 25 services parts of Duluth, Lilburn and Stone Mountain. The route begins at the Gwinnett Place Transit Center at Gwinnett Place Mall. It travels down Pleasant Hill Road and takes Lawrenceville Highway toward Lilburn City Hall. After passing Lilburn City Hall, Route 25 travels through Mountain Park towards Stone Mountain, where it ends near the Amazon fulfillment center.
Ride Gwinnett Route 70 is the first to provide service to the Snellville area. It also services parts of Stone Mountain. Beginning in downtown Snellville, Route 70 travels down Highway 78 towards Stone Mountain. It connects with Route 25 at the Amazon fulfillment center before traveling through DeKalb County and ending at the Indian Creek MARTA Station.
The launch of microtransit and the two new routes provides service in areas of Gwinnett that were not previously served by transit. Visit RideGwinnett.com for more information and to download the Ride Gwinnett app.
40 Jackson EMC linemen head for Colquitt County
Jackson EMC is assisting with power restoration efforts at Colquitt EMC in Moultrie where heavy rain and strong winds from Hurricane Idalia resulted in widespread power outages. As of 10 a.m. today, more than 45,000 members remain without power in that area.
Forty Jackson EMC crew members left in the early morning hours Thursday, taking several trucks and equipment to join line workers from across the state working alongside Colquitt EMC line crews to safely restore power to service areas. Jackson EMC has also released construction and right-of-way contract crews to assist with restoration efforts resulting from Hurricane Idalia.
Benjamin Franklin by Walter Isaacson
From John Titus, Peachtree Corners: Other Founding Fathers may have received more attention, but many people, even in his own time, considered Benjamin Franklin the most accomplished man of his age. This book tells of his many lives – printer, writer, scientist, inventor, diplomat, politician, public citizen and more. Isaacson contends that Franklin was influential in defining America’s character with its emphasis on hard work, the wisdom of the common man, advancement through merit, religious tolerance and comfort with democracy. If you are interested in American history and the roles of its early leaders, read this well-rounded and thoroughly enjoyable book.
- An invitation: what books, restaurants, movies or web sites have you enjoyed recently? Send us your recent selection, along with a short paragraph (150 words) as to why you liked this, plus what you plan to visit or read next. Send to: elliott@brack.net
Ida Cox, from Toccoa, was pioneering blues singer
Ida Cox was a vaudeville performer and a pioneering blues singer who, along with Gertrude “Ma” Rainey and Bessie Smith, founded the female blues genre. Cox was born Ida Prather on February 25, 1894, in Toccoa. She grew up in Cedartown, near Rome, and left home as a teenager to tour with a minstrel revue. Cox excelled at vaudeville singing, but when the popularity of vaudeville shows began to fade, she transformed herself into a formidable blues singer.
In 1923 she made her first blues recordings, “Graveyard Dream Blues” and “Weary Way Blues,” for the Paramount label. She met with immediate success and went on to record seventy-eight songs between 1923 and 1929, including “Cemetery Blues,” “Handy Man,” and her best-known song, “Wild Women Don’t Have the Blues.” Cox wrote most of the songs that she recorded. As Bessie Smith and Ma Rainey achieved success and popularity, Paramount promoted Cox as the “Uncrowned Queen of the Blues.”
Like Smith and Rainey, Cox toured the blues circuit with pianists, including the renowned Jelly Roll Morton. A savvy businesswoman, Cox served as her own manager and producer, and enjoyed a lucrative career.
In 1939 Cox performed at Carnegie Hall in New York City as part of John Hammond’s second presentation of From Spirituals to Swing. She sang “Lowdown Dirty Shame” and “’Fore Day Creep” before a sold-out, integrated audience. The historic concert introduced the blues diva to a crowd that was perhaps just beginning to appreciate the artistry and significance of Black music.
After suffering a stroke in 1945, Cox lived in Chicago for a brief time before returning to the South in 1949. She lived with her daughter in Knoxville, Tenn., and with her music career behind her, sang exclusively in her church choir until 1961, when she made one last recording, Blues for Rampart Street, at Radio City Music Hall in New York. The album featured an all-star band that included saxophonist Coleman Hawkins. Cox died in Knoxville on November 10, 1967.
Cox’s song “Wild Women Don’t Have the Blues” became the signature song for the rhythm-and-blues vocalist Francine Reed. Reed, who has toured with the country/pop musician Lyle Lovett, gives a rousing performance of “Wild Women” on Lovett’s 1999 album, Live in Texas.
- To view the Georgia Encyclopedia article online, go to https://www.georgiaencyclopedia.org
What is the function of the photo of this building?
Today’s mystery photo gives you no clue, from the photograph, of what is the function of this building. So pull out your thinking caps and see if you can identify what the function is and where this photo was made. Send your ideas to elliott@brack.net, including your hometown.
The most recent mystery was recognized by five readers. The photo came from Paige Havens of Hoschton.
Allen Peel of San Antonio, Tex. wrote: “Today’s mystery photo is a shot taken from the Ciudad Mitad del Mundo Monument located in the Central Plaza of Ciudad Mitad del Mundo (translation: ‘Middle of the World City’), Ecuador. The photo was taken facing East along a yellow line that many believe to mark the equator in Mitad del Mundo, Ecuador. The ‘N’ and ‘S’ are markers to show the direction of the Northern and Southern Hemispheres respectively.
“What I found particularly interesting (though not surprising) in researching this site was that the yellow line has been placed where the equator was ‘believed’ to be, based on studies conducted in the 18th century. But alas, folks in those days did not have access to modern conveniences, and so their ability to precisely measure geographic locations was off a bit. According to more recent readings using the World Geodetic System WGS84 (the standard reference system used by the U.S. Department of Defense and virtually all of today’s modern GPS systems and GIS products), the equator actually lies some 790 ft north of the marked line. This means of course that the monument is actually located in the southern hemisphere!
“One more element that caught my attention during my research. Ciudad Mitad del Mundo is a tract of land located, in of all places, the San Antonio Parish in the metropolitan district of Quito, the capital city of Ecuador.”
Havens adds: “To tap into equator tourism, Ecuador’s capital, Quito, has built this impressive monument and park to mark the site, as well as various equator-themed museums. Museum exhibits include a planetarium, ethnographic museum, art exhibits, a small scale model of Quito city, an old train station, beer museum, cocoa and chocolate exhibits and a small chapel.”
Also pinpointing the photo were Stew Ogilvie of Lawrenceville; Bo O’Kelley of Peachtree Corners; Jay Altman of Columbia, S.C.; and George Graf, Palmyra, Va.
- SHARE A MYSTERY PHOTO: If you have a photo that you believe will stump readers, send it along (but make sure to tell us what it is because it may stump us too!) Send to: elliott@brack.net and mark it as a photo submission. Thanks.
The Nerd opens Sept. 8 at Lionheart Theatre
Commerce Club of Snellville will meet at noon on September 5 in the Community Room of Snellville City Hall. Speaker will be Dr. Audrey Arona, who became the Gwinnett-Newton-Rockdale CEO and district medical director in 2018. She is a graduate of the University of California, San Diego and the University of Cincinnati College of Medicine. She had a private OB/Gyn practice in Lawrenceville for 20 years. Reservations are required for this meeting. To register, click here.
A production of The Nerd by American actor/playwright Larry Shue will be featured at Lionheart Theater, 10 College Street in Norcross September 8-24. Friday and Saturday evening performances begin at 7:30 p.m. and Sunday matinees begin at 2 p.m..
The 22nd British Car Fayre will be Saturday, Sept. 9 in downtown Historic Norcross, from 10 a.m. until 3 p.m. Join as many as 15,000 who visit this annual event, showing British automobiles and motorcycles from the past. The featured vehicle this year is a Marque MG. There will awards, raffle and “boot” sale, with all earnings going to the Neighborhood Cooperative Ministries. For details, visit this site.
Watch local art come alive in Downtown Braselton! ArtRageous in a juried art festival and live paint project on September 9 from 10 a.m. to 5 p.m. on the Braselton Town Green. This indoor-outdoor festival will feature artists showcasing their best works, available for purchase. During the festival, 12 commissioned artists will paint eight-foot cubes on the Town Green, which will be displayed for at least one year at various locations downtown.
Reading is FUNdamental series is scheduled for the Norcross branch of Gwinnett County Public Library on Saturday, September 9 at 11 a.m. Do you believe that reading is fundamental? Would you like to learn how to improve your child’s speech, language, and emergent literacy skills, while reading together? If so, this series is for you!
Foster parent Information Session will be Tuesday, September 12 at 6:30 p.m. at the Dacula branch f Gwinnett County Public Library. Information will come from the Georgia Division of Family and Children Services-Gwinnett County on learning how to become a foster parent.
The 69th Gwinnett County Fair begins September 14 and continues through September 24 at the Gwinnett County Fairgrounds, 2405 Sugarloaf Parkway in Lawrenceville. The fair is operated by the nonprofit Gwinnett County Livestock and Fair Association.
Put on your calendar: The 44th Annual Elisha Winn Fair will be Saturday and Sunday, October 7-8, at the Elisha Winn House, Gwinnett’s birthplace, at 908 Dacula Road in Dacula. Enjoy a living history exhibit, good food, craft vendors, music, blacksmithing, weaving, spinning and military enactors. The fair is sponsored by the Gwinnett Historical Society.
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