FOUR - Heppner Gazette-Times, Heppner, Oregon Wednesday, September 30, 2020
Obituaries
Robert L. “Bob”
Riddle
Donations can be made
Robert L. “Bob” Riddle
was born on June 19, 1934 to Vange John Memorial
Hospice education
in Council Bluffs, IA.
fund: 645 W Or-
He died September 3,
chard, Suite 500,
2020 at his home in
Hermiston, OR
Hermiston at the age
97838 and Doern-
of 86 years.
becher’s Hospital
He is survived by
at www.ohsu.edu/
his sisters, Anna Ma- Bob Riddle
Doernbecher.
rie Buck and Helen
A family graveside ser-
Gilliam (Larry Gilliam);
children, Robanai Disque vice with military honors
(Duane), Twilla Petersohn, will be held at the Hermis-
Robert Charles Riddle, ton Cemetery.
Please share memories
Christopher Riddle, Terry
Riddle and Rhonda Cum- of Bob with his family at
mings; numerous grand- burnsmortuaryhermiston.
children, great-grandchil- com. Burns Mortuary of
dren, great-great-grandchil- Hermiston, Oregon is in
dren, nieces, nephews and care of arrangements.
cousins.
Martin “Marty”
Raymond Smith
Martin “Marty” Ray-
mond Smith, 61, died Sep-
tember 15, 2020 at St. Vin-
cent Hospital, Beaverton,
OR.
He was born September
8, 1959, to Kenneth and Ne-
dra “Rosie” Smith at Moab,
UT. The family moved from
Utah to Idaho, then settled
in Heppner in 1963.
Marty graduated from
Heppner High School in
1978. In 1981, he moved to
Arizona, returning to Hep-
pner in the late 90s.
Marty made his living
as a carpenter. He enjoyed
the woods, football and
darts. “He was a friend to
anyone and generous to a
fault.”
He is survived by a sis-
ter, Jamie Wise of Kingsley,
Michigan, brothers Mi-
chael “Mike” Smith of La
Grande, OR, and Richard
“Rick” Smith of Heppner.
He was preceded in
death by his parents, Ken
and Nedra “Rosie” Smith.
A memorial service is
to be announced at a later
date.
Guest Editorial
Martha Lourine
(Munck) Munkers
Martha Lourine
(Munck) Munkers, 67, of
Lexington, passed away on
September 22, 2020 at her
home, surrounded by her
family. Martha was born
in Lewiston, ID to Thomas
and Doreen Bates Munck
on March 18, 1953, the
second of four children.
The family lived in Culde-
sac, ID for a few years
before moving to Athena,
OR in 1956, where Martha
and her siblings attended
school. Martha was active
in volleyball, tennis, Girls
League, pep band and was
a member of the High-
land Six at McEwen High
School. She was selected to
go to Girls State by the local
American Legion Auxilia-
ry. Her senior year of high
school, she was voted Ms.
Courtesy and Girl of the
Year.
On June 19, 1971, Mar-
tha married the love of her
life, Gary Munkers, in Ath-
ena. For the next 49 years,
Martha and Gary made their
home in Lexington, raising
three sons, Dean, Shane
and Ryan.
Martha worked at Hep-
pner Furniture, becoming
a full-time homemaker in
1974. She then worked
for over 30 years at Hep-
pner Elementary and High
Schools, impacting the lives
of so many students and
building lifelong friend-
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217 North Main St.,
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ships with her co-workers.
Her faith was very im-
portant to her, attending St.
Patrick’s Catholic Church
in Heppner. She served on
the Altar Society and as-
sisted with the St Patrick’s
Day Ham Dinner for over
20 years. Additionally, she
made costumes for the an-
nual St. Patrick’s Day plays
at the St. Patrick’s Catholic
Church.
For many years Martha
could be found alongside
her mother-in-law, Bebe
Munkers, as superinten-
dents of the canning divi-
sion at the Morrow County
Fair. She also volunteered
as a ticket-taker for Mus-
tang football, volleyball and
basketball. As a lifelong
supporter of Heppner foot-
ball, Martha spent many
seasons assuring the foot-
ball uniforms were ready
for practice or competition
by mending them.
Martha enjoyed play-
ing cards, camping, fishing,
baking, reading, and spend-
ing time with her family.
Her devotion to family kept
her busy attending sporting
events, music and theatre
productions, not only for
her boys and her grandchil-
dren, but for so many more
Mustangs she loved.
Martha is survived by
her husband, Gary; sons,
Dean (Angela) Munkers
of Dallas, OR, Shane (An-
drea) Munkers of Pilot
Rock, OR and Ryan (Joli)
Munkers of Mikkalo, OR;
grandsons, Cade Munkers,
Garrett Munkers and Trevor
Riedmann; granddaugh-
ters, Ashton Munkers,
Locy Munkers and Cora
Munkers; mother, Doreen
Munck; brothers, Gordon
(Miriam) Munck and Gary
(Debi) Munck; sister, Gayle
(Cliff) Hoeft; numerous
cousins, nieces, nephews,
great nieces and nephews.
She was preceded in
death by her father, Tom
Munck; in-laws, Riley and
Bebe Munkers and nephew,
Christopher Munck.
Martha’s wish was to
have a private family ser-
vice, and a Celebration of
Life to be held at a later
date when friends and fam-
ily can celebrate her life
together.
Donations may be made
to Morrow County Health
District Home Health and
Hospice, PO Box 9, Hep-
pner, OR 97836, The ALS
Association of Oregon and
SW Washington, 700 NE
Multnomah St, Portland,
OR 97232 or a non-profit
of your choice.
Sweeney Mortuary of
Heppner is in care of ar-
rangements. You may sign
the online condolence book
at www.sweeneymortuary.
com.
Over the
Tee Cup
Virginia Grant took
low gross of the field on
September 22 at the Willow
Creek Country Club ladies’
playday. Judy Harris took
low net of the field and
Kathy Martin had the least
putts.
Flight B low gross win-
ner was Karen Haguewood
and Shirley Martin had
low net. Judy Harris had
the longest drive. Karen
Haguewood got a chip-in
on hole 10 and Lorene
Montgomery got a chip-in
on hole 17.
Sue Edson and Bunnie
Lindsay tied for low gross
on Flight C. Pat Dough-
erty had low net as well
as the longest drive. Bev
Steagall had the least putts
and Jeanne Creswick had a
chip-in on hole 17.
Home office deductions
Not everyone qualifies for the home office deduction.
First and foremost, according to the Inter-
nal Revenue Service, employees are not
eligible, unfortunately. An article written
by CCH Tax Group states that the home
office deduction has always been a tough
one for employees to claim, “but now
it is impossible.” They further say that
in the past employees could claim the Greg Smith
deduction only if the employer required
them to work at home. However, I recommend you speak
to a CPA to see if any changes might be made as a result
of COVID-19 and the mandatory shut down many busi-
nesses have experienced.
Here are tips from the IRS:
-The home office deduction form 8829 is available
to both homeowners and renters.
-There are only certain expenses taxpayers can deduct
including mortgage interest, insurance, utilities, repairs,
maintenance, depreciation and rent.
-Taxpayers must meet specific requirements to claim
home expenses as a deduction. The deductible amount of
these types of expenses may be limited.
-The term “home” for the purpose of this deduction:
Includes a house, apartment, condo, mobile
home, boat or similar property.
Also includes structures on the property. These
are places like an unattached garage, studio, barn, or
greenhouse.
Does not include any part of the taxpayer’s
property used exclusively as a hotel, motel, inn or similar
business.
-There are two basic requirements for the taxpayer’s
home to qualify as a deduction:
There must be an exclusive portion of the home
used for conducting business on a regular basis. For
example, a taxpayer who uses an extra room to run their
business can take the deduction only for that room as long
as it is used both regularly and exclusively in the business.
The home must be the taxpayer’s principle place
of business. A taxpayer can also meet this requirement if
administrative or management activities are conducted at
the home and there is no other location to perform these
duties. Someone who conducts business outside of their
home but also uses their home to conduct business may
still qualify for a home office deduction.
Expenses that relate to a separate structure not
attached to the home will qualify for a home office deduc-
tion. It will qualify only if the structure is used exclusively
and regularly for the business.
Again, it is very important to check with your tax
preparer regarding this and other deductions.
What is the difference between bookkeepers, accoun-
tants and CPAs?
Many times, these terms are used interchangeably by
small business owners, but there are distinct and important
differences. Sometimes people balk at paying for these
professional services, but the investment is well worth
avoiding getting sideways with the IRS or Oregon De-
partment of Revenue. Do-it-your-selfers many times make
errors especially when it comes to payroll and the timely
submission of reports and payments. This is something
the IRS and Oregon Department of Revenue take very
seriously, and the penalties are severe.
Here is a brief summary of what duties bookkeepers,
accountants and CPAs typically perform and the require-
ments of each.
-Bookkeepers work for a company to keep track of
the finances. They are responsible for accounts receivable
and payable, inventory, accurate and timely recording of
transactions, monthly, quarterly, and annual reporting,
and in some instances, payroll. They can be independent
contractors or employees. With regard to training, some
bookkeepers have only a high school diploma, but many
companies prefer someone with at least an associate
degree. Bookkeeping certifications and licensing are
available through national organizations. As an aside,
bookkeepers are in very high demand and for someone
qualified, is it a highly profitable business.
-Accountants typically can prepare detailed financial
statements, audits of a company’s books and prepare
reports for tax purposes. It is important to note that only
CPAs, tax attorneys and enrolled agents are able to rep-
resent a taxpayer to the IRS.
-What can a CPA do? To begin with, they have a much
higher level of training and expertise. They have passed
required examinations, meet all statutory regulations and
obtained licensing. A CPA can prepare and sign tax returns
for businesses and individuals and represent clients before
the IRS for audits and other important matters. The na-
tional professional association for CPAs is the American
Institute of Certified Public Accountants.
Small business owners are busy. Many lack the
expertise or simply don’t keep their financial records up
to date and are unaware of legitimate and important tax
deductions. Depending on the size and type of business,
an owner may have a bookkeeper and/or accountant, and
then depend on a CPA for more complex matters, tax
planning and preparation of tax returns.
While it is always best to accurately track income and
expenses throughout the year, the beginning of the fourth
quarter will allow you a short window of time to get your
books in order and implement the services of one or more
of these professionals.
Especially with all the unique circumstances sur-
rounding COVID-19, it is highly recommended that
business owners employ the services of a CPA. Make the
appointment as soon as possible so plans can be made to
put the business in the best possible position before 2020
tax returns are due. If delayed, not only will this com-
promise the business, but this is when CPA’s schedules
become full and they may be unable to accept new clients.
The level to which a business owner keeps tabs on
the company’s finances is a sure recipe for either success
or failure.
Make that appointment today.
Greg Smith is the director of the Eastern Oregon
University Small Business Development Center located
in La Grande, OR.