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.
On Monday, February 2, 2026, at 3:45 p.m., Phillips Fire & Rescue was dispatched to a structure fire on Deer Lake Lane in the Township of Worcester in Phillips. Dispatch reported that the house was nearly fully engulfed, and the occupants were evacuating. According to a family member of the home owners, all people and pets exited safely.
According to Fire Chief Dave Lontcoski, "Phillips Fire responded with an engine, tender, pumper/tanker, heavy rescue, two chiefs, and twelve firefighters.
"Upon arrival, firefighters encountered heavy fire coming from the roof of the three-story home. Firefighters made an interior attack but had to pull out and go defensive when parts of the roof started to collapse."
Command requested a MABAS (Mutual Aid Box Alarm System) to the first alarm. Area fire departments responded. Park Falls Fire responded with a squad and five firefighters; Fifield Fire responded with an engine, tender, and command vehicle, a chief, and six firefighters; Prentice Fire responded with a tender, squad, chief, and firefighters; and Catawba Fire responded with an engine, tender, chief, and eight firefighters.
"Due to the size of the home and the lack of accessibility to the roof area, the alarm was upgraded requesting a ladder truck from Park Falls. Park Falls Fire responded with the ladder and four additional firefighters.
"Firefighters worked for several hours to bring the fire under control. Five tenders were used to haul water to the scene from hydrants in the city. Approximately 60,000 gallons of water was used to completely extinguish the fire.
"The fire is still under investigation, but it appears to have started around the chimney area and spread rapidly to the roof," the chief reported.
Phillips EMS, Phillips Police Department, Price County Sheriff's Office, Emergency Management, Price Electric, Phillips Water Department, and the Town of Worcester also assisted at the scene.
Phillips Fire & Rescue would like to thank all that assisted at the fire. "It's great how everyone can work together as a team," Dave said.
According to a family member of the fire victims, donations can be made to the “Ketterhagen VanGhem Donation Account” at any Forward Bank location. My Price County asked if any items are needed, and the family member felt that clothing may be needed. If we get information regarding the sizes or any other needs and where to drop off items, we will update this article. At the time of publication, this is all the information we have been provided.
"Will I have time to catch frogs after school?" "Will my parents let me get a puppy?" "Can I go fishing with Dad this weekend?" "Will Mom let me have my favorite cookie?" Those are the types of things that are generally the greatest concerns of seven-year-old boys. The parents of seven-year-old boys generally are concerned with making sure he washes his hands after catching those frogs, keeping the mud off the carpet after the boy and his dog are done playing outside, making sure there are enough snacks and warm clothes for the fishing trip, and making sure their son doesn't eat too many cookies. Sometimes, however, those concerns become very small when a greater concern becomes the focus.
For Brad and Stacy Meskill, the greater focus for their eldest son, Owen, is helping him recover from a brain mass that was discovered because Owen was having some concerning symptoms. After an MRI, Owen was diagnosed on Friday, January 16, 2026. Having the answer to what was causing Owen's symptoms, Brad and Stacy drove him to the American Family Children's Hospital in Madison during a snowstorm. Five days later, Owen had a lengthy surgery. Every parent can only imagine what it feels like waiting for your child to come out of brain surgery, each minute dragging on with wonder and worry.
Fortunately, Owen got through the surgery. He is recovering at a children's hospital and will likely be there for a number of weeks. The next portion of his treatment will depend on several factors, which will become clear as healing progresses. It is likely that Owen will miss the next couple months of school. Owen has a younger sibling, Rolan, who is looking forward to his big brother getting better, so, of course, this is a difficult time for him, too.
The Meskills have had many people reach out to them during this time, and they shared, "We are blessed with an incredible community, and we are so grateful." When asked what more the community can do, Owen's aunt, Valerie "Val" Anderson, said, "Both Brad and Stacy will need significant time off from their jobs. As we all know, this will be a great loss of income while accumulating notable expenses. Many have asked about where to send monetary gifts to ease their financial stress so they can continue to focus on their child’s health and recovery; because of this generous inquiry, there will be an account set up at Prevail Bank under the 'Owen Meskill Sunshine Fund.'" Those wishing to donate via Venmo can send directly to @Stacy-Franz-1.
When asked what the community could do to lift Owen's spirits, Val said he loves books and animals. My Price County asked if he might appreciate greeting cards, and Val figured that would be appreciated as he loves to read. She added, "He loves and appreciates every gift he receives, but his parents are hopeful to get a therapy/service dog for Owen to cuddle. They recently learned that he may be able to get a dog through a foundation. If not, they’ll use some monetary gifts toward Owen’s new pup." The dog is a plan for the near future, but If you would like to send words of encouragement to lift Owen's spirits now, you can send cards to Owen Meskill, 124 County Road F, Phillips, WI 54555.
A fundraiser, "Owen's Night," will also take place on Tuesday, February 17, 2026, at the Phillips High School. Join the community for a boys' basketball game (Phillips vs. Abbotsford) and youth basketball night. For Owen, there will be a 50/50 raffle, bean bag toss, gift baskets, t-shirts, and more. All funds raised will go to the Meskill family.
While many of you know Brad and Stacy from their years working at Harbor View when it was owned by Duane and Bonny Grube, Val shared that Owen is private by nature. For that reason, the family wished to only release these details at this time, and they appreciate the community understanding their desire to keep much of the situation private.
NOTE: If you have a benefit, fundraiser, or donation need for you or a loved one, please contact us. We will write an article and/or post it on our community calendar to assist with spreading the word in hope of getting the help you or your loved ones need.
On Sunday, January 18, 2026, the Knights of Columbus Free Throw Contest was held at Chequamegon High School. That day, students competed in the Council Level.
Eight students advanced to the next round, the District Level, which will be held in late February.
Left to right: Bradley Brinegar, Jacob Hoffman, George Nicolaus, William Weiler, Kayden Zych, Harper Patterson, Hadley Bay, and Kate Ernst Submitted photo.
Forward Bank is a depositor-owned organization driven to move our communities forward. By offering free checking, great rates on loans & deposits, business services, leading edge digital services, and a Charitable Money Market Account, Forward Bank keeps our communities strong. For more information, visit Forward Bank's website.
On Saturday, January 24, 2026, at 12:46 a.m., Phillips Fire Department was dispatched to a house fire on County Road D.
Officers arrived on scene first and stated the house was fully engulfed.
According to Fire Chief David Lontcoski,"Phillips Fire responded with an engine, tender, brush truck and nine firefighters. Upon arrival, firefighters encountered heavy fire coming from the roof of the house."
The Phillips fire chief requested a MABAS (Mutual Aid Box Alarm System). Park Falls Fire responded with a squad and four firefighters; Fifield Fire responded with an engine, tender and command vehicle, a chief, and seven firefighters; Kennan Fire responded with four firefighters and their trailer, which was used for warming; Prentice Fire responded with a tender, squad, chief, and six firefighters; and Catawba Fire responded with an engine, tender, chief, and five firefighters.
The chief added, "Temperatures were 38 degrees below zero, making firefighting very challenging. Frozen hoses and equipment, ice, and cold temperatures required firefighters to work in shifts."
Approximately 19,000 gallons of water were used to extinguish the fire.
There were no reported injuries and everyone made it out of the house.
Phillips Fire was back at the station and in service at 9 a.m.
Phillips EMS, Phillips Police Department, Price County Sheriff's Office, Emergency Management, Xcel Energy, Phillips Water Department, and Price County Highway Department (who came with a sand truck) also assisted at the scene. The chief added, "Phillips Fire would like to thank all that assisted at the fire."
On Monday, November 24, 2025, Vicki Hirtreiter, a 61-year-old woman, was found deceased and partially burned in her front yard of the 1200 block of Saunders Avenue.
According to Park Falls Police Chief Marvin Nevelier, "Based on circumstances observed at the scene, the Park Falls Police Department requested assistance from the Wisconsin Department of Justice Division of Criminal Investigation (DCI) to assist with the investigation. A search warrant was later obtained for the residence as part of the investigation. The investigation continued for several weeks as items of evidence were examined and potential witnesses were interviewed. An autopsy was later conducted on the victim at the Marathon County Medical Examiner's Office in Wausau.
"At the conclusion of a thorough investigation, the cause of death was due to severe burn injuries that were determined to be accidental.
"The Park Falls Police Department would like to thank the DCI, the Marathon County Medical Examiner's Office, and the Wisconsin State Crime Laboratory for their assistance."
My Price County has asked the police chief for additional information, and if we receive the answers to those questions, they will be added to this article, and the article will be marked as "updated."
UPDATED 2/11/2026:
My Price County asked the police chief the following questions on January 23, 2026:
"One big question we would like to report the answer to is how did she receive these accidental burns that killed her? Was there a fire in her home that either she put out or the fire department put out? Or was she outside her home burning something? Was there a fire somewhere when help arrived? Can you give us more details?
"Who called in to report she was lying in her front yard? For how long was she lying in her front yard?
"Did she die from the burns to her body, or was there also smoke inhalation, or exposure to the outdoor elements?"
On January 30, 2026, Park Falls Chief of Police Marvin Nevelier responded, "Our department is still following up on some additional information so no other information will be released." When we asked if anything additional would be released at a later time, the chief stated, "I will not be releasing any further information regarding this incident."
Charges were filed on January 16, 2026, against the man who drove the semi-truck in the accident that resulted in the death of Robert Morrison and his eight-year-old son, James, on August 28, 2025. Robert and Naomi's other young son was also in the accident and survived. The accident occurred at the intersection of State Highway 13 and State Highway 111/Little Chicago Road. (See related article.)
The charges filed against the semi driver, Lance Walcisak, include two counts of Second Degree Reckless Homicide (Felony D), Second Degree Reckless Injury (Felony F), and Second Degree Recklessly Endangering Safety (Felony G).
The initial appearance will take place at 10 a.m. on Tuesday, January 20, 2026, in the Price County Courthouse with Judge Mark Fuhr presiding, according to the Wisconsin Circuit Court Access record.
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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 December 2025.
PHILLIPS POLICE DEPARTMENT
12-1-25: Responded to a report of a vehicle in the ditch along CTH W, and the male driver was unresponsive. Officer assisted EMT with equipment while CPR was being performed. Officer assisted with loading of the patient. Patient was transported via ambulance to medical center in Park Falls.
12-1-25: Received a report that items from a storage unit had been taken. Officer located the items at the previous renter’s residence. Officer spoke with the reporting party who indicated they did not wish to pursue criminal charges.
12-2-25: Responded to assist the Central Price County Ambulance Service with an adult female who had been throwing up and felt faint. Officer responded. Patient was transported via ambulance to medical center in Park Falls.
12-2-25: Issued an Order of Abatement to a resident in the City of Phillips on behalf of the Price County Humane Officer.
12-3-25: Assisted the Central Price County Ambulance Service with an elderly female who had fallen. The elderly female was transported to the medical center for medical evaluation.
12-4-25: Advised a male individual had a question regarding a female individual that was at the Phillips School District that he had a temporary restraining order against.
12-5-25: Observed that the sidewalk at the listed residence was in violation of the snow removal ordinance. A courtesy violation notice was left for the owner to clear the sidewalks within 24 hours after the last snowfall. Over a dozen notices were issued.
12-6-25: While conducting traffic detail on a parade route, Phillips Police Department observed a vehicle traveling southbound on Sout Lake Avenue had hit a police barricade causing damage to the barricade and the vehicle. An officer made contact with the operator, identified them by driver’s license, collected photographs of the damage, provided the operator transportation home, and advised the operator they would receive multiple citations via mail. A motor vehicle crash report will be completed based on property damage involved.
12-8-25: Received an animal complaint regarding a dog on Flambeau Avenue. The complainant reported that their neighbor’s dog was within its owner’s property and leashed but was displaying aggression towards the complainant. The complainant did not wish for law enforcement to make contact with the dog’s owner; only to have the information on file.
12-9-25: Received a complaint from a citizen reporting an upside down Christmas tree in the downtown area. Officer advised the adult female that there was no law violation.
12-9-25: Responded to an uncontrollable child at the Phillips Municipal Center. Eventually, the child calmed down and was picked up by their parent. Officer will be referring the male juvenile to Price County Human Services for disorderly conduct.
12-9-25: Received a call from the Phillips School District saying that a student had information about the sharing of inappropriate images in a group chat. Phillips officers responded the following day and determined that the main suspect resided in Price County outside of the Phillips city limits. The case was referred to the Price County Sheriff's Office.
12-10-25: Received a report from Elk Avenue of unlawful use of computerized communication. Officer documented the messages. Investigation pending.
12-11-25: received a complaint of a vehicle that appeared to be stuck in the complainant's driveway on Pine Crest Avenue with the passenger side window down. An officer ran the license plate on the vehicle and made contact with the owner who advised he missed his driveway last night and got stuck attempting to turn around. An officer responded to help with getting the vehicle out of the snow bank.
12-11-25: Received a report of a two-vehicle accident that occurred on North Lake Avenue south of Beebe Street. There were no reported injuries or road blockage. Officers responded, collected statements, took photographs, and issued a citation to a female driver for traveling too fast for conditions. A state accident report was completed.
12-11-25: Observed a motor vehicle come to an intersection and do donuts in the intersection of Turner Street and Center Avenue. An officer stopped the vehicle and identified the driver. The driver was issued a citation for Disorderly Conduct with a Motor Vehicle.
12-12-25: Over a dozen courtesy sidewalk snow removal notices were issued.
12-13-25: Received a complaint that while at a local business a subject observed an unknown individual appear to be making lewd hand gestures while making contact with their genitals and looking at the reporting party. Officer responded to the business, was unable to locate the suspect vehicle, notified the local business of the complaint, and will follow up during daytime hours to review surveillance video.
12-14-25: Received a complaint from an adult female who wanted to report that her neighbor's dog had just jumped her neighbor's fence on Flambeau Avenue and entered into her yard. The adult female stated that she attempted to reach out to the neighbor but did not receive a response back. The adult female stated that she was concerned what would happened if her dog was outside. The officer attempted contact with the neighbor and called and left a voice mail.
12-15-25: Phillips Police stood by as there was an uncontrollable child at an off-site learning facility. More faculty responded and the child was able to calm down and resume classes.
12-16-25: Responded to a Level III for the off-site school instruction room at Phillips City Hall. An officer arrived and was told the student hit two teachers and was being disruptive. The teachers were preventing the student from getting out on the drill floor as there were elderly people walking. An officer walked in the room and the student began yelling to get away and began striking the officer with his fists. The student then tried to grab a plastic cart to throw at the officer. The officer put the student in a restraint hold until the student calmed down and was not violent. The student was referred to Price County Human Services for three counts of battery and one count of disorderly conduct.
12-19-25: Received a report of a suspicious male at a local gas station. An officer spoke with the caller and documented the incident.
12-21-25: Responded to the area of North Lake Avenue in the City of Phillips for the report of a subject who appeared homeless and was possibly digging in trash cans. An officer arrived on scene, made contact with the subject who resides in the area, did not observe any suspicious activity, and the subject advised they did not need assistance.
12-29-25: Received a phone call from an adult male who was upset that there had been snow pushed onto the sidewalk he had already cleared. The adult male requested the officer to get a hold of the grounds keeper and inform them not to push snow onto the sidewalk he was responsible for
12-30-25: Received a report that a citizen received a scam phone call where the caller claimed to be with the Price County Sheriff's Office and that the citizen owed money. The citizen wanted it documented that he had received the call.
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.
PARK FALLS POLICE DEPARTMENT
12-1-25: There was a complaint of a cat getting into an apartment through a hole in the wall. The caller was instructed to place a live trap and to contact building maintenance. Officers will collect the cat to bring to Catkins if it is captured.
12-2-25: A vehicle slid off a roadway while trying to back into a driveway.
12-2-25: A vehicle straddled the median and became stuck after shearing off a road sign. Crash report generated.
12-3-25: A suspect stole two 15-ounce cans of ox and palm corn beef ($9.34 each) from a store. Subject was identified and merchandise was returned.
12-4-25: Report of two suspicious male individuals standing in reporting party's yard. Upon checking the area, one set of footprints was in the snow on the street. Only deer tracks were observed on the sidewalk and in the front of the reporting party's address.
12-4-25: A man reported six office chairs being dumped in the driveway of his rental property.
12-8-25: A report of a possible sexual assault that occurred years prior was received. Further follow-up is needed.
12-9-25: Report of an attempted firearm purchase by a prohibited possessor.
12-11-25: Dispatch advised there was a male who had passed out due to (redacted) issues. Dispatch further advised that the male also had two active warrants through Price County.
12-11-25: Potential deer hunting violations within the city limits.
12-23-25: $10,000 cash was reported stolen out of a vehicle.
12-28-25: There was a two-vehicle accident in the parking lot of a gas station.
Roxanne Anderson and Scott Nightingale, Kansas State University Technical Assistance to Brownfields (KSU TAB) regional directors, were guest speakers at the Wednesday, January 14, 2026 Price County United Limited (PCUL) meeting held at BW University. In the online chat, My Price County asked if PCUL is paying KSU for assistance, and Scott Nightingale said that "KSU TAB does not get paid by the local governments or non-profits we assist. Our funding is from EPA to help communities going through the brownfields redevelopment process."
During the evening, about four to seven people joined the virtual meeting, including My Price County. Not including the PCUL board members; KSU presenters; David Holmes, who is a geologist who works with PCUL; or the TV station, there were about 15 people physically in attendance, according to an attendee. The intent of the meeting was to "update the community on the status of the Lionite Cleanup Grant and to provide clarification needed regarding the process."
A brownfield was presented as a property that is difficult to develop because it is contaminated or believed to be contaminated with things like hazardous substances, petroleum, asbestos, lead paint, mold, meth-lab contaminants, and mine-scarred lands. For the "Lionite" property, there is asbestos and possibly some lead paint or other hazardous substances, according to PCUL.
An almost 1.7-million-dollar US EPA Brownfields Cleanup Grant was awarded to PCUL almost in May 2024. Those funds can be used for cleanup only (such as removing or treating contaminated soil, addressing petroleum or hazardous substances, asbestos or lead cleanup, or environmental monitoring and reporting) and not for redevelopment, buildings, or new construction.
PCUL gave a presentation in 2025 on the Analysis of Brownfield Cleanup Alternatives (ABCA) and will likely have two more presentations, one for the soil removal and one for further hazardous material abatement in buildings that will either remain or be demolished.
Roxanne Anderson points to the 9.2-acre area covered by the current EPA grant. Image from PCUL's online meeting. Credit: Price County United Limited (PCUL), KSU TAB
Much more land than the 9.2 acres that the grant covers will need to be cleaned up as the property is 26.2 acres. Lynda "Lyn" Ludwig, PCUL's president, said the cleanup grant application was strategic; PCUL asked for funds to cover a small portion of the property as they cannot ask for funds again on the same area, so by not putting the entire area in the grant application, PCUL hopes to apply for more cleanup funds.
An audience member asked if these types of grants are still being awarded under the new administration in Washington, D.C., and Roxanne stated the last five years had a larger amount of grant money, and the future of additional grants is unknown.
PCUL is in the preparation stage of the cleanup. Asbestos inspections, sampling, and abatement have occurred. PCUL is evaluating which buildings will remain and which will be demolished. According to Roxanne, an architectural assessment needs to be done prior to demolishing any buildings, and PCUL must be in compliance with the National Historic Preservation Act. PCUL must submit a Remedial Action Plan (RAP) to the state. The Remedial Design Sampling has not started.
After cleanup, Roxanne said that site is then ready for reuse planning, which may include needing additional funding, community visioning, and public or private investment. She said the EPA does not give brownfield grant money after a site is cleaned up, because it is no longer a brownfield, so funds would need to be sought through something like the Federal Economic Development Department or for infrastructure or something wastewater specific.
Roxanne stated a common question people ask is, "Why does it feel like nothing is happening?" She said a lot of behind the scenes work needs to happen, stating that a project of this size could take "two to ten to fifteen years....It is a long haul." When asked by an audience member what would be needed to get it done in two years, she said a lot of money was the answer. She stated the timeline changes because adjustments need to be made.
If costs become greater than expected for cleanup, adjustments can be made, but the grant will not give any more funding for that acreage. When asked if $1.7 million was enough to clean up the area, Roxanne stated PCUL got what they could get and will probably need more money. The cleanup will remove environmental and legal barriers for the future investment of the property.
Ann Patros, an audience member, stated she is part of the Friends of PCUL, along with others. (The article continues after the following promotional message. Keep reading.)
Looking for a job in Price County? Assembly electrician, production painter, supply chain buyer, electrical designer, and more jobs are listed. Visit the Help Wanted Section at this link.
A meeting attendee asked if the type of soil contamination was known yet, and Roxanne said "yes and no." There are still a lot of steps in the process.
When asked if other grants have been awarded, Lyn stated no others have been awarded, but PCUL is applying for another grant at the end of this month.
An audience member asked if the city was involved as it didn't seem like the council members were "too into it." Roxanne said, "Ask them," but she added that it depends on the capacity and ownership, so the city can only do so much, plus staffing is limited without a full-time city planner. She called it an "evolving relationship." County Administrator Nick Trimner and City Aldermen Mark Brzeskiewicz were in attendance, and one county board member, Jordan Spacek, was in attendance online for a short time at the start of the two-hour long meeting. An in-person meeting attendee reported that Alderman Richard "Dick" Heitkemper was also there, but we were unable to confirm that information at the time of publication. Roxanne and Scott did speak to the council regarding PCUL at the city meeting the night prior.
Lyn said that PCUL had to pay $375,000 in back taxes, and she would like that money to be used as matching funds for future grants for which PCUL applies. Lyn shared, "It's very hard, because never has this happened in Price County. There's never been this massive redevelopment, and that's one of the reasons why we hired KSU to help get that message to them to help them show other examples of smaller communities and what happens with that back tax, what happens with that grant that needs to be matched, what happens when I ask for $180,000 to help partner different community members. It's not about, you know, it gets confusing, and it gets offensive, and it's misunderstood, you know, all this communication, so when the community gets really up in arms so then I need assistance, and so helping get that information of this complexity of a development like this when you have equipment and 41 buildings, and you have to get them to the ground level in a certain amount of time with cleanup, inspections, and it's very complex, so KSU can collaborate, so we are looking for a lot of collaboration, and don't worry, there's missteps, forgive and forget, and keep moving on. Okay, we are all in a community, and we love each other, but you have to love each other in a certain way to keep moving this project forward."
Since Roxanne had asked both the people in attendance and online to write down questions at the start of the meeting and submit them so they could be answered in the meeting, and some audience members were getting their questions answered, My Price County stated on chat that the chat members questions were not being answered, so Scott (of KSU) took the lead on asking some of those questions to Roxanne. My Price County submitted, in chat, seven of the questions that were most related to brownfields; (all the questions, including those seven, can be read in this article). Scott asked Lyn one of the questions, which was, "Once the 'community involvement' requirement is met for the brownfield grant, will PCUL still be giving updates and asking for public input on the revitalization aspect or will that end when the grant requirement ends?" Lyn said it was an excellent question and that PCUL would continue to keep the public informed on the website, blog, through Friends of PCUL, and walk and talk tours, and added that they need community input.
On chat, Jake B. asked "What are the materials that need to be removed? How were they identified?" He also asked, "How could the city benefit from light manufacturing in one of the buildings, as an example, if its on private property (i.e. owned by PCUL)? His question was not answered.
Tracy S. asked "What are the contaminants present and how is the remainder of cleanup being paid for once grant funds are used up?" Tracy later stated and asked, "I have not seen any information how the full project will get paid for. Also, what studies have been done and where is data to support that the Phillips and surrounding areas can support such a project and additional residency? Where will all the intended residents be employed to make enough income to purchase or rent or afford what the project is proposing and planning? Yes, growth can be good, but I have never seen how all this will be paid for or long-term financially sustained." Tracy's questions were not answered, either.
Scott was typing, possibly a response, when the online session ended for a second time. My Price County tried to enter the meeting again, which was wrapping up, but no one started the online portion again. Therefore, the remainder of the chat questions did not get answered. We reached out to Scott to see if he was typing a reply and what it was, and he replied that Roxanne will provide answers in the coming days. We also asked who determined there is contamination given former employees have stated they do not feel there is contamination at the site. My Price County will update this article when a response is received.
The former "Lionite" mill property cleanup application timeline was discussed at the meeting. Image from PCUL's online meeting.
Credit: Price County United Limited (PCUL), KSU TAB
A question that My Price County asked twice in chat is one we often get from community members, which is asking when PCUL purchased the Lionite property. The tax records show the transfer took place on April 1, 2024. However, at an April 1, 2024 city meeting, Lyn Ludwig asked the planning commission to correct the date of ownership of Lionite from November 11, 2023 to November 10, 2023, according to the meeting minutes. At the January 14, 2026 meeting, it was stated, and the timeline presented showed, that it was purchased on November 13, 2023. Numerous media sources have published an April 1, 2024 purchase date, which is also shown in the tax record for Price County. Community members feel this purchase date is important, because anyone receiving a brownfield grant is required to own the property when they apply for the grant. If PCUL applied in November of 2023 but did not own the property until April 1, 2024, grant funds could be revoked. If grant funds get revoked, community members are concerned what would happen to the property and project. Updated January 19, 2026: Regarding the date, the Price County Register of Deeds Office said, "The document is dated 'as of November 10, 2023' with the signature/notary acknowledgement of the prior owner dated March 21, 2024; both properties (Tax ID# 25783 & #25793) were recorded on the same Special Warranty Deed." The recording date is April 1, 2024.
PCUL's proposed usage for the "Lionite" property. Image from PCUL's online meeting.
Credit: Price County United Limited (PCUL), KSU TAB
Another important question that community members want to know, though My Price County did not ask it at the meeting given it wasn't really a brownfields question, which was the topic of the meeting, is how tall the proposed residential buildings will be, because PCUL stated they wanted to demolish "Lionite" so community members could have a clear view of the lake, but if residences are then built there, the clear view of the lake will be gone once again. Also, as was asked but not answered at this meeting, where are all the people coming from that will live in the residential area and where will they work if there are already limited jobs in the area?
Finally, since "Lionite" is in a flood plain, a meeting attendee asked how that would be handled. It was stated that more soil could be brought in. The meeting attendee added that a lot of soil would be needed as the entire area was under water in the early 1990s and many people know the area to be wet, which is why it is a floodplain.
In the chat, My Price County asked PCUL to answer the questions we submitted on behalf of the community. If PCUL replies, we will publish those responses. My Price County wants good things to happen in Phillips, just like most residents also want, and we were hopeful about this project when it first came about in 2024. However, when PCUL does not answer community questions, it does not make the community feel comfortable with the project, which is what we continue to hear from people asking questions. We invite Lyn, Blake, and Cheryl, the three PCUL board members, to answer our questions, and we will write an article, publishing it to the 15,000 households that read our publication. Transparent, up-front answers will likely "clear the air" with many residents, which is what PCUL board members state they would like to happen.
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.
My Price County's November 2025 article about PCUL, which was answering a question that many residents were asking regarding if the grant funding was being used and what it was being used for, generated a lot of interest. (See related article.) On the My Price County / My Northern Wisconsin Facebook page, people mentioned that PCUL doesn't answer My Price County's questions and some felt they did not get answers when they had directly asked PCUL questions. This discussion likely prompted Cheryl Moore, PCUL board member, to contact My Price County as she seemed to be aware of the Facebook comments and the article on our website. Cheryl gave My Price County the contact email addresses for Lynda Ludwig and Blake Pluemer, which were some of the contact email addresses we had written to now and in the past, and she stated that is how we could get our questions answered. We submitted more community questions to all three board members in late December 2025, but we have not received answers to any of the questions, which are found below the following article. We will report those answers if we get them. Cheryl also stated she did not have a way to share the October 2025 video recorded meeting with My Price County given the file was so large, but she provided a transcript of the meeting. There were obvious errors in the transcript, as it was likely generated by AI, but we were able to get a lot of the 35-minute October 8, 2025 PCUL meeting captured in the following article. We tried to clean up repeated "um" noises, grammar, and repeated words that AI likely got wrong but otherwise left the quoted text as shown in the transcript.
October 2025 Meeting
At the October 2025 meeting, Lynda "Lyn" Ludwig began the meeting stating the agenda was "project updates and then we're going over the Community Involvement Plan, which is required by the EPA Community Grant. And also the ABCA, which is Analysis of Brownfields Cleanup Alternatives for the initial cleanup activities."
Lyn stated she is the project director and PCUL works with Melanie Sorman, EPA Regional 5, and Sarah Gruza, an EPA Project Officer and the Brownfields Project Officer.
Lyn stated the cleanup grant will be used for "engineer analysis to determine which buildings are collapsed or have some structural integrity issues. The other thing that it funds is the demolition of buildings for safe removal of asbestos or other hazardous material." She stated it also pays for the safe removal of universal wastes, such as paint or hydraulic fluid that is in storage tanks and equipment. Petroleum and chemical storage tanks will also be remediated and removed. Floor slabs will be removed if hot spots exist. Contaminated areas will be backfilled and graded. Plus, the grant will be used for topsoil in needed areas.
Regarding contamination, Lyn said, "When we look back at the recent soil and groundwater sample results, none of the concentration detected in the groundwater exceeded a Wisconsin chapter NR 140 enforcement standard, and none of the concentrations detected in soil samples exceeded the NR 720 WAC direct contact residue, contamination levels for industrial land use. However, only limited testing was performed in the 9.2 acre project area where the facility buildings are located and where access of the sampling is limited because on this building that's pretty much concrete or asphalt all throughout that 9.2 acres. So it's been covering up areas since the 1880s. So remember there's 14 different mills and this is probably the 16th rendition of different mill sites."
She added, "There's asbestos located in the pipes in different areas. So we've identified in a 2023 survey that the boiler, there's this massive boiler that heated everything for the mill; it's part of the hardware, hardboard process. So there's a big building that has multiple boilers and that has asbestos. You know, it was built prior to 1950s. And then there's many pipes and duct insulation. There's roofing paint, building base sediment and there's penetration tar. And caulk like on the seams of the some of these buildings. So, we've also assumed that some of these asbestos containing materials that are identified include boiler components and electronic panel components."
David Holmes, an environmental consultant, said, "So, there has been quite a few testings done. You know, a lot of it was done by Georgia Pacific when they removed tanks or they spilled something. And it was cleaned up. Then there was testing done when the previous owner brought the property. So, that's where they went and they collected soil and groundwater samples from eight or ten locations around the site, and that's where there was some low level contaminants found, I think, yes, there's some metals and some poly nuclear aromatic hydrocarbons, which are just sort of like heavier. And less volatile petroleum components and then also some volatile organic compounds, but they didn't do, you know, really extensive testing, so. But what was found was, you know, again this is, this is a plant that you know mostly dealt with, you know, wood products and then the hazardous materials were paint. So it wasn't like a lot of factories where you necessarily are expecting to find a lot of contamination. Probably the biggest contamination is from the fires that were here. So, there was, there is, some contamination. So, you know, but so it hasn't been regarding like pesticides or herbicides. I don't believe there's been any testing for that. But there really hasn't been a reason to based on what we're doing so far. Again, we're sort of taking this from first we got to deal with getting the equipment in the buildings. Tanks and chemicals and then what the grant does then have the ability to start looking under the buildings and then doing actual soil or groundwater clean up if needed. But yeah, again, you know, there was testing before and there really wasn't anything there in the soil and groundwater that would appear to be a threat to public health or the environment."
David added, "We can't really do anything with the rest of the grant funds until the equipment was removed. And then that was further complicated by just realizing that there were 20 or 30 pieces of equipment where they had incorporated asbestos into it. Sometimes it was, you know, ovens for heating or the boiler or other times it's just in the old days they use to put a little bit of asbestos in everything."
There are required filings and required acknowledgement to the public which PCUL must do throughout the process. One example Lyn mentioned is that an assessment must be posted for 30 days so that citizens can view and understand the risks that will happen during the removal of contaminated items from the buildings. That 30-day time frame has now passed, and they have been allowed to remove equipment.
There are 41 buildings on the property with about 38 having equipment inside them. All the equipment was auctioned except for the 18,000 square foot building's equipment. The large smokestack that says "Lionite" on it will be coming down. Community members had previously asked if that could be saved for historical purposes. Lyn's comments from the meeting were that the people taking it down are from out of the area and don't realize the significance to residents, but residents would need to tell PCUL if they want it, or other elements, preserved.
As for what the future looks like, Lyn said that "August 1, 2024 is when our initial grant started ticking. So we have four years after that to complete our project....There's one large one like a football field building that potentially could be an event center or a YMCA with a track on the upper level, there's other buildings that could be like manufacturing possibly, you know, but we're really looking at the structural components to see if we can build out something and reuse parts of the property so that it's a dynamic process. Initially, we looked at the property; we want to flatten everything, you know, get everything off and take everything off. But with the EPA Cleanup Grant, you know, it's only, you know, 1.6 million. This is a huge property to clean up, so the amount of money we want to preserve and have some cash flow for the build out, so we do this very consciously of how we step forward so we're not destroying things that could be preserved and generating income or some historic value, but we did a historic preservation study prior to this, as well. There's lots of things we had to do as we step through the cleanup grant." Lyn said PCUL wants to address the need for housing, recreational opportunities, and reconnecting the community to Duroy Lake.
David Holmes suggested time-lapse photography as the project continues on and stated it is probably a "grant eligible expense." This would preserve the history of the mill through photos.
At the meeting, Lyn said the active involvement of local residents and institutions are required for the Community Involvement Plan (CIP) portion of the grant.
Questions for PCUL
We sent the following message and questions to all three board members, including the email address Cheryl told us to send the questions to, in late December 2025. My Price County has not received any responses. If PCUL responds to the questions the community has sent to us, we will share those answers on My Price County / My Northern Wisconsin.
"Community members have asked the following questions; the newer questions are at the top and the older questions, from our previous emails to you, are at the bottom. Cheryl Moore told us to send the questions again so they can be answered. Providing answers will help the community feel more informed and comfortable with that is going on. We still get those same older questions from community members, so please provide answers. Since the EPA grant wants you to answer community questions, that is why we are asking all these questions. Please respond:
Who is CAP Minnesota LLC (with attorneys Stephen D. Willett and Jon Neve)? Why are they suing PCUL, Lynda Ludwig, and Associated Auction & Liquidation Co as of 12-8-2025?
Why is Associated Auction & Liquidation Co and WSC, Inc. DBA Wausau Auctioneers suing PCUL and CAP Minnesota, LLC as of 12-10-2025?
Why hasn't PCUL paid the $205.50 that was due on 11-7-2024 to the City of Phillips for grass length exceeding 6 inches?
Who are the admins of the Facebook group, "Friends of Price County United Limited?" Are you associated with that group?
Where did the funds go from the October 2025 auction? Who profited?
Which grants have you been awarded and for how much and which properties?
We know some grants are no longer being honored. Have any grants been revoked?
Rather than tearing them down, are there uses for the structures on the property if they are left in place, such as business start-up locations?
Since "Lionite" is on a floodplain, how is that going to be addressed and handled if PCUL wants to build new buildings?
Since the EPA does not pay for demolition and revitalization with the brownfield grant, what are the 1.6 million dollars going toward? And where will the money come from to demolish and revitalize?
Once the "community involvement" requirement is met for the brownfield grant, will PCUL still be giving updates and asking for public input on the revitalization aspect or will that end when the grant requirement ends?
What is happening with the former Fred Mueller Ford, Express Mart, and Belan Realties properties. We were told a few people wanted to rent the Fred Mueller Ford building but were told they could only do so for a month or must share the space with another business. What are the plans for these vacant commercial properties?
Now that the Express Mart building has been demolished, what are the plans for that property?
What is the update on the Elk Lake Park parking lot lease with the City of Phillips?
You stated that PCUL is paying back taxes on the former Lionite property. However, what amount of taxes will PCUL pay in the future once the back taxes are paid? Does a non-profit get a tax break? If so, how much?
Many people have expressed that if the former Lionite building is torn down, people will be able to see much more of the lake, and many people hope that the area will be used as an additional park or recreation area. Some would like to see retail or service businesses there which would bring value to the community. Will people be able to see the lake if housing is built there? How tall will the housing be? Will there still be room for something else other than housing? Your EPA application states, "The residential developments envisioned for the Property will consist of (4) 16-unit apartments aligned around a public park; (14) 4-unit village homes along a lakefront trail, and (12) small homes adjacent to public small craft docks along the Lake." Is PCUL planning to put 132 residential units on the former Lionite site?
So much housing seems excessive when we need jobs here; without jobs, shopping, things to do, and better medical care, as expressed by community members at PCUL meetings, people will not come here, so why does Phillips need so many housing units right now?
Are any of the properties going to be used for migrant housing?
Lyn stated, in the meeting, that many people think you are in this for the money, and you would like that corrected in the community. To correct the rumors, please tell us why you want to make these changes in Phillips. Also, are any of the board members receiving any money from PCUL at this time? If so, how much and for what reasons? If and when these projects take place, especially if all the housing gets built, where will the income go? What is the projected amount of money the board members will make at that time? Please let us know anything you can about the money that may be generated now and in the future with these projects, using the My Price County / My Northern Wisconsin platform as an opportunity to get accurate information to a large amount of the community and beyond, as our news platform reaches over 15,000 households, and we realize your grant involves community input and questions being answered by PCUL so the community can be informed.
Where is the money coming from to buy the individual properties that PCUL and the other LLCs are buying? One community member asked if those purchases are being made from the cleanup grant.
When was the Lionite property purchased by PCUL? The tax records show the transfer took place on April 1, 2024. However, at the April 1, 2024 meeting, Lyn Ludwig asked the planning commission to correct the date of ownership of Lionite from November 11, 2023 to November 10, 2023. Why did you want the planning commission to show it was purchased on November 10, 2023 if the tax record shows it was purchased on April 1, 2024? When was this property purchased?
What is the timeline for accomplishing all that PCUL wants to accomplish?"
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