The hockey team finished the regular season with a record of 7-13. The last game was played against Rhinelander, they won 5-2, and had a nice comeback game against Spooner two weeks ago. The next game is in regionals, where they face Ashland, the #2 seed, as the #7 seed.
Student Council
Student Council planned Winterfest with dress-up days of pajama day, rhyme without reason, summer vs. winter, meme day, and neon day. The activity day was on Friday, and the Glo-Ball dance was on Saturday in the high school commons.
Band
The band has been preparing for their next concert on March 17, 2026. Along with that, they have also been eagerly waiting for their trip down to Madison where they will watch Back to the Future on Broadway and visit the House on the Rock.
Choir
Emily Lamy said, “We had our POPS Concert last week and were able to test out the new dancing risers, which were a success. Now we’re preparing for the Large Group Festival Concert and Solo and Ensemble.”
FBLA
Emmet Knudson shared, “FBLA had their regional leadership conference on Feb 7, 2026, where we had many people medal. We have our Bucks game trip at the end of the month where students will get to go to Milwaukee for
the day, listen to a business panel, and get a tour of Fiserv Forum, as well as watch the game that night.” McKenna Jones and Gabby Prostek advanced on to state, which will be held in Green Bay at the KI Convention Center in April.
Mock Trial
Mock trial has concluded their season after the regional at the Marathon County Courthouse where they had four trials facing off against some large schools. They finished 4th overall, missing state once again by just two places. The team will have twelve members returning next year, but that is with the loss of five seniors, including Gavin Esterholm, Joslyn Kleist, Pavithra Kumaravel, Suzanne Ludwig, and Leah Harper.
Spring Sports
Spring sports, such as baseball, track, softball, and soccer are making their way closer and closer with their start dates ranging from early to mid-March.
Trip to Appleton
A group of students went to Appleton to see Hamilton on Broadway. Addie Gabay shared, "The trip was very good; everyone had lots of fun at the Fox River Mall, and Hamilton was a very fun musical to watch live."
In early February 2026, the Park Falls Police Department was notified by a shop owner that a man had accidently taken the wrong vehicle and had made some changes to it.
An officer began investigating and learned that two vehicles, which had the same color paint, were close to the same year, and were the same make and model, were at a shop in Park Falls. When one of the vehicles were done, someone other than the person who had dropped it off, picked it up. They got the keys and took the vehicle to the owner's house. At that time, a wheel bearing was installed. Shortly after, when the two men could not find certain items in the car, they realized they had the wrong car. They notified the shop and brought it back. The man who picked up the car said he was given the key for it and did not know it was someone else's until the wheel bearing was already put in, and the man he picked it up for said it was not his vehicle.
The shop owner said he could not remove the part. However, he offered to pay the cost of the part to the man who installed the part, and he offered to make sure it was installed correctly in the car where it got installed.
Both men got their correct vehicles returned to them.
On Tuesday, February 24, 2026, at 12:37 p.m., the Oneida County Sheriff’s Office received an emergency call. A 73-year-old man had been run over by a vehicle. According to authorities, "Immediately after the phone call, life saving measures were attempted; however, the male succumbed to his injuries on scene."
The tragic accident occurred on the Willow Flowage in the Town of Little Rice. In a windy, heavy snowstorm, a vehicle became stuck on the ice. Randall G. Bernau, Hazelhurst, WI, got onto the bumper of the vehicle, attempting to gain better traction for the driver, Jeffrey Larson, Irma, WI. At some point, the Randall fell off the bumper, and he was run over by the truck as it was backing up.
Alcohol and recklessness were determined not to be factors in this tragic accident. There will not be charges referred to the District Attorney’s Office.
On scene assisting the Oneida County Sheriff’s Office were personnel from the Little Rice Fire Department and the Oneida County Ambulance Service.
By: Davette Lynne Hrabak, CPA, CFE, CBM, ATA, ATP, ABA, ARA, CGMA, https://www.DavetteLynneHrabak.com “When it comes to taxes, save the lion’s share; enter between the lions to get this special care.”
There are a number of credits and deductions available to taxpayers. The following four sections, (with each heading in bold for ease of reference), focus on tax credits, including the information you should bring to your tax preparer, the Earned Income Credit (sometimes available even if there are no qualifying children), the Homestead Credit, and a summary of many of the credits that are available.
WHEN IN DOUBT, BRING IT IN AND BRING IT UP
There are so many credits and deductions available to taxpayers; many which individual or business taxpayers may not be aware of. Each person’s individual tax situation is unique. An individual that is lower income, someone who has kids, a person who owns and runs a business or a rental, or someone who has a combination of factors on their returns each have unique needs and unique deductions and credits.
It is virtually impossible for an individual to know what all is deductible and what is not on their own. Therefore, when you bring your items in to be prepared, do not hesitate to talk to your CPA. Mention any questions that you have and discuss what all has gone on in your year financially. Many times these conversations open a person up to finding out that they have more deductions and credits available to them than they thought. Remember there is no such thing as a stupid question.
Sometimes these helpful conversations can even lead to planning for the future. For example, maybe you have an item that would have been deductible had you taken certain steps in documenting it. The discussion would lead to letting you know what you can do for the following year to make next year’s taxes more bearable.
If you think you have an item that could be deductible, bring it up and ask about it. The worst thing that could happen in bringing it up is that you find out it is not deductible. The best thing is that you find out it is deductible or it sparks additional questions that could lead to something else that may help you in your own individual tax situation.
Bring your prior year return in with you so it can be looked over. Having a thought-provoking discussion and the prior year return available can go far in making sure things have been done the way that they should have been, and, if an issue is found, the best possible course of action can be discussed.
In my practice, I have found new clients coming in that did not realize the deductions and credits that they have missed in prior years’ returns. Many were surprised that some of them can still be claimed without amending a return, (for example, a missed Homestead Credit in a prior year), or via amending a return if needed for some items that can only be corrected in that manner.
Remember, if you have already filed but realize that you could have had a credit or deduction that you missed, it is not too late; you can always amend your return. If you need more information or believe you could qualify for them, I would be happy to give you a free quote on the preparation of your return.
When the right tax and financial advice is essential, talk to someone with an unmatched level of knowledge, experience, and education. A CPA understands the business of taxes and finance and can provide trusted advice and services during the tax season and throughout the calendar year.
For a free, no obligation quote, call Davette at 715-339-6638. Her office is located between the lion statues at 164 South Lake Avenue in Phillips.
THE 2025 TAX YEAR EARNED INCOME TAX CREDIT: IN SOME CASES, EVEN IF THERE ARE NO QUALIFYING CHILDREN; INCREASED CREDIT AMOUNTS FOR 2025
The Earned Income Tax Credit is a credit that is available to many taxpayers. It is based on a person’s income and the number of qualifying children that they have. However, many people do not realize that if a taxpayer’s income level falls within certain parameters, then a person whom does not have any qualifying children can qualify for the credit if all criteria are met.
The Earned Income Tax Credit is a complicated credit that has many rules and adjustments to a taxpayer’s income but it is an often used credit and provides a refund to many people, even in cases where the taxpayer has not had any federal or state withholding taken out of their pay. It is part of a group of credits which are called refundable credits, which basically means that a taxpayer can get back more than what they had withheld from their paychecks.
The maximum Earned Income Credit amounts available to taxpayers are dependent on whether or not the taxpayer has children, and, if they have children, the number of children they have.
If a taxpayer has no children, the maximum credit that they could qualify for is $649.
If a taxpayer has one child, the maximum credit that they could qualify for is $4,328.
If a taxpayer has two children, the maximum credit that they could qualify for is $7,152.
If a taxpayer has more than two children, the maximum credit that they could qualify for is $8,046.
Wisconsin has a Wisconsin Earned Income Credit which provides additional amounts based on individual taxpayer’s facts and circumstances.
For a free, no obligation quote, call Davette at 715-339-6638. Her office is located between the lion statues at 164 South Lake Avenue in Phillips.
Davette Lynne Hrabak, CPA, located at 164 South Lake Avenue in Phillips, specializes in tax return preparation, business start-up services, consulting, bookkeeping, payroll, and all your accounting needs. Call 715-339-6638 or visit Davette's website. Follow her Facebook page.
COULD YOU BE OVER-LOOKING THE HOMESTEAD CREDIT?
Wisconsin has a credit that is known as the Homestead Credit. If you own a home or rent you may be eligible to obtain a refund even if you are not otherwise required to file a tax return.
Below is a basic summary of the qualifications for a taxpayer to be eligible for the Wisconsin Homestead Credit. If you fall into the basic summary, then it would be in your best interest to look further into the credit to ensure you qualify for it, as, if you do, it is a very rewarding credit.
The Wisconsin Homestead Credit basic qualifications are as follows:
The property that you occupied and owned or rented, meaning your home, apartment, or other dwelling, must be subject to Wisconsin property taxes in 2025. However, there is an exception to this if the property is owned by a municipal housing authority. If the property is owned by a municipal housing authority, it would not be considered tax-exempt for the Homestead Credit if the authority makes payments to a town or city in which it is located. If you are considering the Homestead Credit, and if you live in a place that would be considered public housing, you should check with the management of the facility to see if the property would qualify for the Homestead Credit.
You must be a legal resident of Wisconsin for the entire 2025 year.
By December 31, 2025 you must be 18 years of age or older.
Your household income, based on a formula used for the credit, must be less than $24,680 for 2025.
You must meet one of the following conditions: A. During 2025, you or your spouse, if you were married, and live in the same household, must have positive earned income during the year. B. You or your spouse, if you are married, and live in the same household are disabled. C. You or your spouse, if you are married, are at least 62 years of age or older by the end of 2025.
You must own or rent a Wisconsin homestead that is subject to Wisconsin property taxes during 2025. People that live in a mobile home or a manufactured home or nursing homes qualify as long as the homes are subject to property taxes.
You cannot be claimed as a dependent for the year on someone else’s federal tax return. However, there is an exception to this if you were 62 years of age or more on December 31, 2025.
You and your spouse, if married, will not claim the Farmland Preservation Credit for 2025 or the Veterans and Surviving Spouse’s Property Tax Credit based on your 2025 property taxes.
At the time of filing, you cannot live in a nursing home and receive Title XIX medical assistance.
You cannot file a claim on behalf of a person after his or her death.
During 2025, if you received Wisconsin Works (W2) payments of any amount or $400 or more in any month in 2025 from county relief payments, your situation is a bit more complicated for the Homestead Credit. If you did, then rent and property taxes have to be reduced by one twelfth for each month that you received any of those benefits.
You need to fully understand the definition of household for the Homestead Credit, as only one claim can be filed per their definition of household.
The Homestead Credit is a very complicated credit which has a lot of modifications to the taxpayer’s income; however, it is also a credit that is very helpful to Wisconsin residents and one that is overlooked by many taxpayers who mistakenly think that just because they are not required to file a return, that they then should not file one. The above listed qualifications are not all inclusive; please consult with a tax adviser for other qualifications required.
For a free, no obligation quote, call Davette at 715-339-6638. Her office is located between the lion statues at 164 South Lake Avenue in Phillips.
ARE YOU GETTING ALL THE CREDITS YOU QUALIFY FOR? A SUMMARY OF MOST TAX CREDITS FOR 2025
There are a variety of credits available for the 2025 tax year. Of course, each has its own criteria and limitations. However, if you qualify for any of them, it will make quite a difference on your tax return. The following is a list of a number of the credits available and a brief summary of what they encompass.
Additional Child Credit: It is for taxpayers who do not claim the full $2,200 tax credit for each child due to circumstances on their returns and who have one or more qualifying children and over $2,500 of earned income, or have three or more children that are qualifying.
Adoption Expense: For a child who is adopted legally who is under age 18 or for the adoption of a person that is incapacitated or special needs (regardless of age). However, this credit has a phase out for Modified Adjusted Gross Income from $259,190 to $299,190.
Child and Dependent Care Credit: Expenses for care of dependent(s) who are under the age of 13 or incapacitated. This credit is provided to assist a taxpayer to work or look for work.
Child Credit: If a taxpayer has a qualifying child under the age of 17. Phase-out ranges apply due to Adjusted Gross Income levels.
Earned Income: Taxpayers with or without qualifying children who meet various income and other qualifications.
Education, American Opportunity: For qualified higher education expenses for up to four years of qualified higher education.
Education, Lifetime Learning: For qualified post-secondary education and other courses that are to acquire or improve job skills.
Elderly or Disabled: Low income taxpayers age 65 or older or permanently and totally disabled.
Energy Efficient Home Improvement: Taxpayers who are homeowners and who decided to install certain energy saving improvements. Some examples of the improvements are insulation, windows, and doors. If a homeowner taxpayer has an energy audit performed, the cost of the energy audit also qualifies.
Federal Tax Paid on Fuels: Fuels which are used on a farm for farming purposes or fuels for off-highway business use and other qualified uses.
Foreign Tax: Income taxes that are paid to a foreign country or a U.S. possession on income that is subject to U.S. federal income tax.
Minimum Tax: If you are subject to Alternative Minimum Tax (AMT), this is a credit allowed against regular tax for part of the AMT paid and it is attributable to deferral items.
Mortgage Interest: A portion of interest expense paid by home buyers who have been issued a government mortgage credit certificate.
Other Dependents: A credit allowed for qualifying dependents that are not qualifying children.
Premium Assistance: This is for certain taxpayers who enroll or whose family member enrolls in a qualified health plan, which needs to be one that is offered in the Marketplace, meaning the health insurance exchange.
Previously Owned Clean Vehicle Credit: This credit is for certain used vehicles that are purchased by a taxpayer, meaning that the original use of the vehicle must have started with a person that is not the current owner of the vehicle and the vehicle must meet the requirements for the Clean Vehicle Credit that is for new vehicles. This credit is subject to ranges on modified adjusted gross income. Vehicles must have been purchased on or before September 30, 2025.
Residential Clean Energy: This credit is for property that is installed on a taxpayer’s residence for items such as qualified solar electric, qualified solar water heating property, qualified small wind energy, or a qualified geothermal heat pump, fuel cell, and battery storage technology.
Retirement Saver’s: This is for people who make retirement plan contributions based on income level. This credit is in the amount of 10 to 50 percent of contributions, within various phase-out ranges.
For a free, no obligation quote, call Davette at 715-339-6638. Her office is located between the lion statues at 164 South Lake Avenue in Phillips.
JJ Heikkinen, the son of Jeff and Heather Heikkinen, broke three school basketball records on Monday, February 23, 2026, at the Phillips Loggers basketball game against the Chequamegon Screaming Eagles in Park Falls.
Breaking his own three-point record, JJ made 12 three-point shots in a single game. His previous record was nine shots.
At halftime, JJ had already made 32 points. By the end of the game, he had a total of 59 points, which is a record amount of points to make in a single game. Austin Edwards previously held the record. Austin commented, "Special kid. Special player. Hard to put it any other way. Deserving of every record. Congratulations, JJ. You’re the GOAT."
Jacob Schlub held the record for most points in a single season, but JJ broke that record on Monday night.
On Thursday night, February 26, JJ will attempt to break the career scoring record that is held by Jacob Schlub. According to JJ's proud dad, Jeff, JJ needs eleven points to reach that milestone.
The December Eagle Award winners, above, from Park Falls Elementary School of the Chequamegon School District displayed "gratitude."
Front Row, Left to Right: Mackenzie Miesbauer, Kaydin Dahlgren, Savanna Kagie, Macy Patterson, Soryn Martin, Evelyn Beczka, and Frank Sohl
Back Row, Left to Right: Amyia Eiffler, Theodore Hammond, Jackson Koerner, Harper Patterson, Claire Oswald, Owen Schuh, and Paisley Kirchoff.
Submitted photo.
The January Eagle Award winners, above, displayed "kindness."
Front Row, Left to Right: Brynlee Petroski, Ikaika Rodriguez, Graysen Hawn, Octavia Stewart, Deliah Mann, Jamie Herbst, and Kye Christesen
Back Row, Left to Right: Diana Skawinski, Atea Silbanuz, Tucker Pydo, Hunter Buech, Azaelia Christensen, Cam Arnsten, Carter Schuelke, and Jake Herbst
Park Village offers affordable, active living in a park-like setting for those 55+ and disabled persons in Park Falls. Rent is based on 30% Adjusted Gross Income. Small pets under 30 pounds are welcome. Contact Park Village at 715-762-4747.
The December 2025 and January 2026 Soar Award winners demonstrated "perseverance."
Submitted photo.
December 2025
Front Row, Left to Right: Tucker Hill, Arlo Schuelke, J-Dee Barnabas, and Hayden Kortbein
Middle Row, Left to Right: NJ David, Lexa Medearis, and Aspen Hill
Back Row, Left to Right: Myah Cole, DanaFaye Sohl, JellieAnn Barnabas, Billy Porath, Hazel Singer, and Maddox Rabauliman
Submitted photo.
January 2026
Front Row Left to Right: Izebella Shields, Adriana Schultz, Zelina Rougeau, Gabe Tapplin, Kathryn Miesbauer and Shaia Barnabas
Back Row Left to Right: Zariah Myers, Skylar Wulf, Madison Feit, Ellianna Singer, Hendrix Scott, Angel LaPlant, Gideon Schuelke and Eli Siegmann
Grade 11: Nadean Danielewicz, Deverick Hartmann, Madison Holm, Chase Mabie, Emily Mason, Gavin Polansky, Will Rhody, Kate Schmidt, Rhiannan Swanson, Korbin Thums
Grade 12: Michael Bant, Ashlyn Englund, Jaxson Franz, Blake Griebel, Clint Hale, Rhys Harris, Aidan Hause, Justin Hoffman, Evan Lord, Travis Macholl, Grady May, Nicholas Nikkila, Jordan Przylski, Taylor Slattery
Pine Village in Prentice offers affordable, active living in a wooded setting for those 50+ and disabled persons. Rent is based on 30% Adjusted Gross Income. Small pets under 30 pounds are welcome. Contact Pine Village at 715-428-2300.
Perfect Attendance, Second Quarter, 2025-2026
4K: Arya Enders
Kindergarten: Claire Johnson, Quinn Johnson, Kira Lukes
Reports received by the police departments in Price County for the month have been condensed and summarized.
PRICE COUNTY SHERIFF'S OFFICE
Reports have not yet been received for January 2026.
(The article continues after the ad. Keep reading.) Deer Creek Angus, LLC has a large selection of Black Angus burgers, steaks, roasts, and other beef products sold by individual packages and in quarters, halves, and whole. Contact Deer Creek Angus, LLC at 715-550-6156, find products & pricing on their website, and follow their Facebook page.
PHILLIPS POLICE DEPARTMENT
1-2-26: Received a report of a plane that appeared to be stuck in the snow at the Price County Airport. Officer responded and met with an adult male. Adult male advised that there was no injuries and that contact was made with the airport supervisor for assistance.
1-4-26: Responded to assist Central Price County Ambulance at a where a subject was located on the floor of their garage and was unresponsive. Officers and EMS arrived on scene and began CPR, affixed an AED, and the patient was transported via ambulance for further medical treatment.
1-4-26: Advised of a hit and run that occurred at a grocery store.
1-5-26: At approximately 3:00 p.m., the Phillips Police Department responded to an off-site classroom where a male juvenile was being uncontrollable and had torn a phone cable off the wall. The mother of the child was called to bring the child home. The child was referred to Price County Human Services for disorderly conduct and damage to property.
1-6-26: Responded to an uncontrollable juvenile who was being taught at an off site classroom at city hall. An officer stood by with the juvenile to make sure he would not damage the city property or harm himself or others. The response team from the Phillips Elementary School arrived to assist with the child. The child's mother arrived to take the child home for the day.
1-6-26: Contacted by the Phillips School District regarding the disorderly actions of a student that had occurred in December of 2025. A statement was taken from a member of the school faculty regarding the actions of the student.
1-6-26: Assisted the Price County Sheriff's Office with an execution of a search warrant. One adult female was arrested and held at the Price County Jail.
1-7-26: Observed a subject attempting to flag vehicles down/hitch hike on South Lake Avenue near Maple Street. An officer made contact with the subject and made arrangements with Price County Sheriff’s Department for a deputy to provide the subject transportation from the Price County Sheriffs Department to their residence in a neighboring township.
1-7-26: Advised by Price County dispatch that a subject who resides in the City of Phillips had an active commitment order through Price County Circuit Court. An officer made contact with the subject, confirmed the commitment order, and advised and placed the subject under arrest and transported the person to Price County Jail for the booking process.
1-8-26: Responded to a one-vehicle accident with no injuries on Sout Lake Avenue, where a vehicle had exited the roadway and struck a street light, snapping the street light at the base. Central Price County Ambulance Service and Phillips Fire Department responded. The operator was evaluated by EMS . The vehicle was removed from the scene by a tow service and the operator was advised they would be cited for operating too fast for conditions. The operator was released from the scene, and the Phillips Department of Public Works responded and removed the damaged street lamp.
1-8-26: Responded to an uncontrollable child. Child was returned to guardian. Officer was advised that an adult female was struck by the child. Officer will be referring the charge of battery to Price County Human Services.
1-13-26: Received a complaint from the Price County Health Department referencing mold in the bathroom of a city residence on Eyder Avenue.
1-15-26: Assisted the Central Price County Ambulance with an elderly male that slipped on the ice and hit his head and was experiencing changes in vision. The officer assisted with loading the patient.
1-16-26: Contacted by the School District of Phillips regarding a distraught student in the high school. An officer assisted with the student whom had been a victim of a phishing scam and possible sextortion scheme.
1-17-26: Responded to an address for an individual who kept losing consciousness. Officers arrived, administered oxygen to the patient, and assisted EMS upon their arrival.
1-18-26: Responded to a business where an employee reported a female was sleeping in her vehicle. An officer arrived on scene and made contact with the female, who stated she had dozed off looking at her phone. The officer did not observe the odor of an intoxicant coming from the vehicle and did not observe any signs of impairment.
1-21-26: Received information of a possible juvenile violation that occurred at the Phillips School District. More investigation required.
1-22-26: Assisted Central Price County Ambulance with a subject who reported they slipped on ice on a sidewalk and injured their leg/ankle. EMS arrived on scene, evaluated the subject, and transported the person for further medical treatment
1-22-26: Advised of a possible hit and run that occurred at the school parking lot. An officer made contact with the vehicle’s owner, who had removed the damaged vehicle from the scene prior to contacting law enforcement.
1-22-26: Responded to assist Central Price County Ambulance with a subject who felt weak and was seeking medical treatment. An officer responded and the subject was transported by EMS for further medical treatment.
1-23-26: Received a report that the main water line was leaking in ar residence from the city water meter. An officer contacted City of Phillips Water and Sewer, and the water was shut off to the residence.
1-23-26: Received a child abuse report in the City of Phillips. An officer interviewed the child and mother. An officer made contact with Price County Human Services and advised them of the situation.
1-24-26: Responded to a fire call in the City of Phillips. An officer arrived and spoke with the owner of the residence who believed a ceramic heater had caused the fire. Phillips Fire Department arrived on scene and started working on the fire. An officer contacted the homeowner’s family member to pick him up. Red Cross was also contacted to assist the home owner.
1-24-26: Observed a vehicle traveling on a one-way street in the wrong direction. An officer stopped the vehicle and explained the violation to the operator. The officer issued a city ordinance citation for operating a motor vehicle in the wrong direction on a one-way street.
1-26-26: There were five snow removal ordinance violations.
1-26-26: Conducted a background check for an adoption agency on two adult females.
1-26-26: Found an abandoned vehicle at a motel with no license plates. An officer was able to identify the owner by the VIN and called the registered owner of the vehicle. The owner stated that they did not own the car any more. The vehicle’s owner was not identified, and the motel was notified they could do what they want with the vehicle.
1-26-26: Received a report of school bus keys that were possibly stolen from a bus at the Phillips School District. An officer arrived on scene and was advised the keys had been located under a box of donuts. Officer cleared shortly after.
1-26-26: Assisted the Central Price County Ambulance Service with an elderly female who was passing out and not felling well. The elderly female was transported to the medical center.
1-27-26: Assisted the Central Price County Ambulance Service with a female adult who was weak and could not walk. An officer assisted with loading the patient onto the cot and into the ambulance.
1-27-26: Responded to assist Phillips Fire Department at an address in the City of Phillips, which had previously had a structure fire, and an insurance agent observed the fire had rekindled. An officer and Phillips Fire Department responded, and Phillips Fire Department managed the scene.
1-28-26: Contacted by a landlord who stated that his tenant told him that he was moving out of the residence he owned in the beginning of January. The landlord stated that he went to the residence today, and there was still a lot of the tenant’s belongings in the rental. The landlord stated that he wanted the property to be removed as the tenant had not paid for rent since July 2025 The officer made contact with the tenant who stated that he would be moved out at the end of this month and would contact the landlord.
1-28-26: Responded to a care facility to assist Central Price County Ambulance with a man who had fallen and struck his head. An officer and EMS responded, the person was evaluated, and he was not transported for further treatment. The officer and EMS assisted the man back into bed.
1-31-26: Responded to assist the Central Price County Ambulance Service with an adult male who had fallen and possibly broken his arm on Hilly Haven Circle. An officer arrived and identified the patient. The officer assisted with stabilizing the patient’s arm and loading of the patient, who was transported to the medical center.
1-31-26: Received a report of a two-vehicle minor accident at a local grocery store.
1-31-26: Assisted the Price County Sheriff's Department with a possible shooting outside the City of Phillips. Officers and Price County deputies arrived on scene and investigated the incident. It was determined no shooting had occurred. (The article continues after the ad. Keep reading.)
Phillips Public Library, located at 286 Cherry Street in Phillips, has lots of activities and events planned for this month. Visit the library's website for more information.
PARK FALLS POLICE DEPARTMENT
1-1-26: Dispatched to a rollover accident on Highway 13 near the bridge on the south end of Park Falls. An officer located a person walking down Hwy. 13 that he determined to be the suspect. The officer detained the subject and responded to the crash location to make sure there were no other victims. A deputy arrived on scene, and the officer assisted him with the OWI process of the driver.
1-2-26: There was a juvenile matter involving two females who were entered as runaways in Vilas County. Both females were located at separate addresses within the City of Park Falls and were taken into custody.
1-4-26: A criminal incident between a male and female occurred. The male suspect was arrested on criminal charges and a probation violation hold.
1-5-26: Assisted the Ashland County Sheriffs' Department with two head-on collision accidents at the intersection of Highway 13 and Hen Road.
1-7-26: There was a disturbance between neighbors regarding smoking in the building and knocking on each others' doors. Both parties were informed to not have contact with each other.
1-8-26: Snow/ice removal from sidewalk violation.
1-9-26: A female reported that she believed that there were people outside of her home and wished for the area to be checked for any criminal activity.
1-9-26: Dispatched to assist the county with a crash detection from an iPhone. No crash was located. Instead, the owner lost the iPhone off a truck, which caused the crash detection.
1-14-26: A welfare check was conducted. One male was located having a medical episode. An ambulance was called and a patient was transported.
1-16-26: There was a hit and run incident that occurred in a hardware store parking lot area the day prior. No injury; minimal damage.
1-18-26: A family member of a patient at the medical center was causing a disturbance. No enforcement action was needed by staff as the person voluntarily left the hospital on foot.
1-18-26: The sheriff's office requested assistance with a male who had two active warrants.
1-18-26: There was a report of a two-vehicle crash in a store's parking lot. Property damage only; no injury.
1-19-26: A vehicle and semi truck accident occurred. No injuries; reportable accident. A citation was to be issued to a driver for failure to yield right of way.
1-21-26: Dispatched to a location for a female who fell while walking home. Not wanting emergency services, the officer took her home.
1-23-26: A two-vehicle accident occurred at an intersection. No injuries; one citation was to be issued.
1-24-26: A person called about a broken pipe actively flooding an apartment.
1-24-26: Officers were informed by dispatch that a ATL was sent out for a vehicle involved in a disturbance at a casino. This vehicle belonged to someone who lived just outside of Park Falls. An officer located the vehicle at a gas station, and two officers made contact with the occupants. Information was gathered for the investigating officer, and the subjects were released.
1-27-26: A civil matter of snow being pushed onto a neighboring property occurred. The parties could not come to a resolution to have the snow moved.
1-28-26: A male reported that he suspected somebody had slashed a tire on his vehicle.
1-29-26: Officers were dispatched to for a juvenile male who was intoxicated and causing a disturbance at his residence. Officers arrived and investigated the incident. The male was arrested.
1-29-26: There was a report of a vehicle that had spun out and struck a mailbox. The mailbox post was broken, but the vehicle only had a minor paint scuff.
1-30-26: There was a report of suspicious foot tracks near the reporting party's home and bedroom window.
1-31-26: An officer provided an ambulance assist for an extremely intoxicated male who fell and sustained injury to his mouth area.
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On February 9, 2026, a personal injury/automobile civil lawsuit was filed in Dane County. Plaintiffs include Naomi and Luke Morrison of Phillips. Involuntary plaintiffs include two insurance companies and State of Wisconsin Department of Health Services. The defendants are Lance Walcisak of Kennan; United Price Dairy, LLC of Phillips; and an insurance company from Madison. This lawsuit stems from the August 2025 fatal vehicle accident at the intersection of Hwy. 13 and Hwy.111/Little Chicago Road.
Attorneys representing the plaintiffs are from Pinkert Law Firm LLP in Sturgeon Bay, Wisconsin, which is located in Door County. Zachary Buchta, Jennifer Hobart, and Daniel Nerenhausen are the attorneys for the plaintiffs.
My Price County reached out to Pinkert Law Firm, and two attorneys acknowledged receipt of our correspondence. Understandably, attorneys generally do not provide a lot of information in these cases, but if we receive a response, we will update this article.
By: Davette Lynne Hrabak, CPA, CFE, CBM, ATA, ATP, ABA, ECS, CGMA
“When it comes to taxes, save the lion’s share; enter between the lions to get this special care.” https://www.DavetteLynneHrabak.com
What is referred to by many as the “One Big Beautiful Bill,” (P. L. 119-21), which was signed into law by President Donald J. Trump on July 4, 2025, has created many tax law changes, some that took effect immediately, and some that are being phased in on various dates. This law made sweeping changes to our tax code. The act is vast and touches on almost all of our tax code in some way.
While the popular understanding by many is that the act has made it so that there is “no tax on overtime, no tax on tips, and no tax on Social Security,” among a ton of other items, this understanding is only somewhat correct. It does, indeed, do that and much more for many people. But, of course, in the world of taxes, it is a bit more complex than that. There are requirements that have to be met and limits involved, some of which are discussed below.
When it comes to no tax on tips, there is a variety of criteria, and it is capped at $25,000. It has some safeguards within the law which describes which occupations are allowed to take the deduction; the occupations are divided into eight categories. If a person gets a tip and they do not fit those categories, then the tip is still taxable. Most normally-tipped occupations should fit into the categories described.
No tax on overtime, as well, has its set of criteria that need to be followed. What it amounts to is that for 2025 through 2028, individuals who have qualified overtime compensation can deduct the part of the pay that exceeds their regular pay rate. The maximum deduction, which can be taken annually, is $12,500 or $25,000 for joint filers, which phases out depending on a taxpayer’s modified adjusted gross income.
The no tax on Social Security is really a deduction for seniors. It is a deduction of $6,000 being allowed for a qualified taxpayer who is 65 years or older and is subject to modified adjusted gross income limitations of $150,000 for married filing joint returns and $75,000 for all other tax-filing statuses. Once those thresholds are hit, it is reduced by six percent of the modified adjusted gross income in excess of those amounts.
You have probably heard that the act made most of the 2017 Tax Cuts and Jobs Act tax cuts permanent, which was very important to our tax code. If that had not happened, many people, in all brackets, would have experienced a tax increase, but the bill did that and so much more.
The One Big Beautiful Bill has 870 to over 1,200 pages, depending on the font size of the file that you view it in and is bound to effect almost everyone’s tax return this year and in future years in some way.
In addition to the changes on taxability of tips, overtime, and special senior deduction, as discussed above, it also lowered individual tax rates, increased the standard deduction, increased the child tax credit, raised the estate tax exclusion, made bonus depreciation permanent for businesses, allowed farms that meet the criteria to defer the payment of tax on certain sales of farmland, extended rules for certain disaster-related personal casualty losses, made changes to 529 accounts to allow more qualified expenses, put criteria in place for excluding the gain from sale of qualified small business stock, put in a special deduction for deducting loan interest on qualified passenger vehicles, changed the way floor plan financing is handled, made changes to 1099-K and other information reporting, expanded exemptions from the use of percentage of completion methods for residential construction contracts, increased the amounts of various credits, set up some items to have inflation adjustments for years to come, and so much more.
Many of the changes were of great assistance to taxpayers; however, there were also some aspects of the act that did reduce credits/deductions for some taxpayers, plus repeal, modify, and/or limit various clean energy type credits.
An interesting aspect of the One Big Beautiful Bill is “Trump accounts.” It is one of the provisions of the act that starts for tax years beginning after December 31, 2025. These accounts are a new set of accounts that have tax advantages for people under the age of 18. Annual contribution limits are $5,000, which is indexed to inflation, and there are also some employer contribution options and rollover rules, but what they do is establish that the accounts can be distributed once a person reaches the age of 18. There is a special government-funded contribution pilot program that provided for a government contribution for children that are born in 2025 to 2028. These accounts, if used properly, even just by the starter amounts that the government is putting in, will use the magic of compounding and time value of money to make the people with these accounts have a very good investment for them in their future.
Many of the items discussed herein, and the ones not listed, as well, have a lot of criteria involved in them. This year and the next few years will have many changes. If you have any questions or concerns, please discuss your tax situation with your CPA so that you can obtain the best possible tax return, either via a nice refund or owing the least tax possible.
For a free, no obligation quote on tax and accounting services, call Davette at 715-339-6638. Her office is located between the lion statues at 164 South Lake Avenue in Phillips.
Davette Lynne Hrabak, CPA, located at 164 South Lake Avenue in Phillips, specializes in tax return preparation, business start-up services, consulting, bookkeeping, payroll, and all your accounting needs. Call 715-339-6638 or visit Davette's website. Follow her Facebook page.
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