Taxing Times for the Spiritually Destitute
Last Sunday’s Sermon–> Easter Sunday: He Has Risen!
Last Sunday’s Sermon–> Easter Sunday: He Has Risen!
Originally posted on CityStink
Easter Sunday, April 8, 2012
By Al Gray
The author, Al M. Gray, was President of Cost Recovery Works, Inc., a provider of Cost Avoidance and Cost Recovery for America’s leading companies, businesses and governments desiring Superior Returns. Cost Recovery Works is no longer in business, as of December 31, 2020.
Folks, we are in a maelstrom of forces that threaten us all, and by “all” this writer means Mankind in the broadest sense, Americans in the national sense, and as individual souls in the common sense. We find ourselves in a technologically complicated world with unimaginably hideous weaponry in the hands of men whose base emotions, fears, reasoning, and limitations are unchanged since the times of Genesis. We pretend otherwise, one supposes, in order to sleep.
Read the Bible. Quit feeding the evil beast who entices under the worship of false patriotism, the admiration of authority, and the comfort of a modern lifestyle. You must do this soon. These times hearken in frightening ways to the power of the state and religious zealotry openly displayed during the trial of Jesus. Of more recent vintage, even unbelievers note the parallels to the fall of the Roman Empire, the French Revolution, the 1917 Bolshevik Revolution, and the rise of the Nazis. We tend to think of the people of those times as either being evil or victims of evil. Is it really that simple, or were people fooled by the worst of their weaknesses?
In the last decade there has been constant erosion of our rights under the United States Constitution by both national political parties, Congress, the President, and the Supreme Court. New laws like the Patriot Act and the recent National Defense Authorization Act give the state vast powers to cancel our most precious rights on a whim, an arbitrary decision, or just plain mistaken identity. These powers extend to cancelling our very lives, yet the response we lovers of liberty get goes something like – “Well, if you are not doing anything wrong, what do you have to worry about?” from left and right. We have all heard this refrain. Let’s recall for a moment the very beginning of the Trial of Jesus.
29 Therefore Pilate went out to them and said, “What accusation do you bring against this Man?” 30 They answered and said to him, “If this Man were not an evildoer, we would not have delivered Him to you.””
Are you getting a little more awake now? It got worse, a lot worse at the hands of the Statist chief priests who trumped law with mob rule.
31 So Pilate said to them, “Take Him yourselves, and judge Him according to your law.” The Jews said to him, “We are not permitted to put anyone to death,”…35 Pilate answered, “… Your own nation and the chief priests delivered You to me; what have You done?”
The priests had already decided nothing short of the death penalty would be acceptable, so they changed their tune when the imperial justice system would not be stretched to invoke a death sentence. At five junctures, Pilate expressed doubt about Jesus’s guilt, straightforwardly stating, “I find no guilt in Him.” In John 19, the religious hierarchy changed its tune claiming:
“We have a law, and by that law He ought to die because He made Himself out to be the Son of God.”
It is written that Pilate finally succumbed to the political pressure of the religious zealots and priests. Politics trumped law.
12 As a result of this, Pilate [d]made efforts to release Him, but the Jews cried out saying, “If you release this Man, you are no friend of Caesar; everyone who makes himself out to be a king [e]opposes Caesar.”
These dastardly ‘leaders’ were not just content to kill the Truth found in Jesus’ teachings, they, like our current day religious and Statist bunch, wanted to SPIN it in their favor.
19 Pilate also wrote an inscription and put it on the cross. It was written, “JESUS THE NAZARENE, THE KING OF THE JEWS.” 20 Therefore, many of the Jews read this inscription, for the place where Jesus was crucified was near the city; and it was written in [k]Hebrew, Latin and in Greek. 21 So the chief priests of the Jews were saying to Pilate, “Do not write, ‘The King of the Jews’; but that He said, ‘I am King of the Jews.’” 22 Pilate answered, “What I have written I have written.”
See the parallels? There is nothing new under the sun, human nature has not changed through the eons, and corruption accrues to the brazen. Indeed the historian of the Fall of Rome Tacitus wrote, “Crime, once exposed, has no refuge but in audacity.” He also wrote, “Custom adapts itself to expediency.” It was audacious and expedient for the political and religious leaders to kill Jesus. Are ours any different? Are they any more right?
The Saving Grace
Jesus lived a life of constant miracles. The biggest of them all was His Resurrection, which overcame the temporal, corrupt powers of men and the evil of Satan. It was a triumph of truth over collective fraud, sin, ambition, and false power that seems to accrue to all institutions, too often including the church. Yes, faith in Jesus overcomes the sins of all who believe, but the most uplifting aspect of the Easter story is that salvation is an individual acceptance of the Truth – that truth being that acceptance of Jesus as one’s personal savior overcomes everything else that we face.
Let’s return to John 18, verse 37.
37 Therefore Pilate said to Him, “So You are a king?” Jesus answered, “You say correctly that I am a king. For this I have been born, and for this I have come into the world, to testify to the truth. Everyone who is of the truth hears My voice.”
Who on that awe-filled and awful day was of the truth and heard His voice? Was it an institution, a mob, a bunch of disciples, or a legion of soldiers? Is and was the TRUTH individual or collective? Has the truth been better served since that day by the institutions of man or by different men, women, and children of faith through the generations? Those last hours on Golgotha are informative.
One of the criminals being executed saw not truth, but took a collective, demanding approach to salvation. He saw the three condemned men as a group with the same problem – death – and the same interests in escaping it, yet saw the situation from the viewpoint of the corrupt establishment. This part of the story comes from Luke 23, verse 39.
39 One of the criminals who were hanged there was [a]hurling abuse at Him, saying, “Are You not the [b]Christ? Save Yourself and us!”
Ah, here is perhaps the most beautiful part of the Easter story and certainly the most inspirational for sinners such as each of us, for there was one man on that brutal hill who was of the truth and he heard the voice of Jesus.
40 But the other answered, and rebuking him said, “Do you not even fear God, since you are under the same sentence of condemnation? 41 And we indeed are suffering justly, for we are receiving [c]what we deserve for our deeds; but this man has done nothing wrong.” 42 And he was saying, “Jesus, remember me when You come [d]in Your kingdom!” 43 And He said to him, “Truly I say to you, today you shall be with Me in Paradise.”
That criminal admitted the truth about what he had done and the truth that Jesus was the greatest of all truths and the way to salvation. It was a personal, individual profession of simple faith. It lifted that man, judged by society and law as a criminal, to heaven that day. That was enough for him. That is enough for me… and you.
Salvation is not by the state, clergy, or any other failed or failing human institution. None of these collectivist entities can obtain it for you.
Reach for Jesus. Leave them to their worldly power, just as that thief rose to heaven that day and left those chief priests to their momentary temporal triumph.
Tomorrow morning the sun will rise on a very dangerous world of men not remarkably different than that morning more than two thousand years ago. What is different is this:
“He has risen.”
So might it be for each of us.
No government needed. That is the truth.
You don’t have to be a condemned thief to be desperate to get it, nor is any institution empowered to get it for you.
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Sunday, April 1, 2012
Augusta, GA
By Al Gray
When we look upon current, historical and biblical times, many are the events or sequences of happenings about which we exclaim “ What were they thinking?” We try, with varying degrees of effort, to put ourselves in the context of the participants in order to understand the forces that affected the outcome, usually to avoid them, and sometimes to emulate them. Rarely is there a total void, so that we have only our imaginations to rely on.
The Sabbath between the Crucifixion of Jesus and the third day of the discovery of His resurrection was the Lost Sabbath in many ways. In more ways it was and, is a day of wonder.
Almost nothing is mentioned of the Lost Sabbath in the gospels. In Mark 28:1 it is written “After the Sabbath, at dawn on the first day of the week, Mary Magdalene and the other Mary went to look at the tomb.” Mark 16:1 records “When the Sabbath was over, Mary Magdalene, Mary the mother of James, and Salome bought spices so that they might go to anoint Jesus’ body.” Luke 23:56 provides a little more explanation. “Then they went home and prepared spices and perfumes. But they rested on the Sabbath in obedience to the commandment.”
Imagine that. The most revered three days in history, with a virtually blank Sabbath in the middle. Why? That day was The Day of Wonder. It remains so to this day.
A famous Georgian was renowned for exclaiming “Get the picture now…” So let’s try to do the same. Nothing is written, so in trying to get the picture we are left to wonder about many things about that day. Imagine the emotional tumult of the disciples and the multitudes that had followed, seen the miracles, pondered the parables, and gained faith in Him. The day before had seen Jesus seized, beaten, tried, abused, sentenced, mocked and executed in the most cruel way imaginable. At the moment of His physical death, there were great signs in the heavens and a great earthquake. The curtain at the great Temple was torn in half by the heavenly forces unleashed. Even greater forces were evident as written in Matthew 27, verses 52 and 53: “…the graves were opened; and many bodies of the saints who had fallen asleep were raised; 53 and coming out of the graves after His resurrection, they went into the holy city and appeared to many.” The followers of Jesus spent that Sabbath day wondering about the enormity of the death they witnessed versus the miracles He presented in life along with the tumultuous signs of divinity just displayed. They were certainly in very earnest prayer over these things.
During that day, the doubts of the followers had to be at a peak. Many were wondering whether the death was real or whether the promise of everlasting life were real. As great as the doubt of Thomas was after His resurrection, how much greater were theirs’ on that day, moments in which the death was ascendant on the mind? We wonder at their wonder, because the Bible is silent on these matters.
One wonder is that Mary and Mary Magdalene brought spices with which to anoint the corpse, indicating that they were dubious about the prophesy of his resurrection. The enemies of Jesus certainly remembered that prophesy because in Mathew 27, verses 62 through 64 it is written:
62Now the next day, that followed the day of the preparation, the chief priests and Pharisees came together unto Pilate, 63Saying, “Sir, we remember that that deceiver said, while he was yet alive, After three days I will rise again. 64Command therefore that the sepulchre be made sure until the third day, lest his disciples come by night, and steal him away, and say unto the people, ‘He is risen from the dead: so the last error shall be worse than the first.‘”
Despite His words, the two Marys wondered whether they were true and their actions portrayed the ultimate doubt. They expected to find a dead body and accord it final honors. If the very people who witnessed all of the miracles of His life and death were so unconvinced and exhibited such weak faith, our own weaknesses 21 centuries since their Day of Wonder might be put into perspective.
Ponder no more about that day, the lost Sabbath, so fraught with consternation, doubts and fears. The great wonder was their action after the resurrection, for they took such great confidence in that final greatest miracle of Jesus that they transformed the world.
That wonder will never cease as long as it is remembered this instruction –
He said to them, “Go into all the world and preach the gospel to all creation.“
The Sabbath about which naught is written, that Day of Wonder, was the last day of their doubt.
Wonderful. So might it be with us.
Sunday, March 25, 2012
By Al Gray
John 3:16 summarizes the essence of the Christian faith in one concise verse. It has rightfully earned supremacy among the verses of the Bible. My favorite, though, precedes this wonderful assurance in the same chapter and goes like this:
8 The wind blows wherever it pleases. You hear its sound, but you cannot tell where it comes from or where it is going. So it is with everyone born of the Spirit.
A born again spirit simply is. There is difficulty in explaining it, because the spirit is like the wind. You cannot tell where it comes from or where it is going. You cannot see it, yet you know it is real and great of force, for it moves the trees and makes mountainous waves. The spirit within each of us is transformative. It has the power to turn the meek into the strong, the arrogant to the obedient, the angry into the calm, and the sinner into the saved. Just as the wind was harnessed to move the great sailing ships, even the fishing vessels of Jesus’ day, the Spirit can be drive men to greatness, band them together in movements toward God, and transport whole nations to freedom. Christians know this power in our lives, see its effects on ourselves and others, feel its unifying strength, and we Americans live in a country brought to greatness on its perseverance.
How our new birth is accomplished by the Holy Spirit might be incomprehensible to us but we know that it is possible. The wind shifts to blow in different directions – we see its influence in the bending of the tree limbs, we hear the sound, and feel it upon our skins and through our hair – but we cannot detect the air itself. We only know that it is by the effects which it makes evident. “So is everyone who is born of the Spirit.” The results are as noticeable and as sensible as those from the wind; but the Spirit itself we cannot see. Yet one born of God senses that he was so born. The parent of his new birth, the Spirit itself, shows witness in his individual spirit, that he is born of God. Not only does he see it in himself, but also in others.
The notion that each of us holds a “divine” spark, or inner spirit, came into vogue as early as the 4th century, reaching a crescendo – like the building wind – in 14th century Germany. Perhaps the premier of the German mystics was Meister Eckhart. “… in him we find religion expressed in its purest form, a form which goes back in its spiritual experience… The church in his days had failed to see this….But it seems they have condemned Eckhart because his mysticism was a threat to the church. In him religion became too personal. They felt that Eckhart’s mysticism could alienate the believer from the hierarchy of the church, because salvation was not dependent anymore on church membership and church rituals, but on the will of the believer to get into a close relationship with the god inside.” Eckhart was under trial for heresy when he died in 1329 and was branded a heretic by the Roman Catholic Church for seven centuries. It wasn’t until 2010 that the Vatican revealed that the sanctions against him had been lifted and the orthodoxy of Eckhart’s teachings acknowledged.
Politics has always reared its ugly head in everything, hasn’t it? Nothing is supposed to be possible outside of their hierarchy, their Statism, and their power.
This is why John 3:8 holds such appeal, as it did for those mystics: our salvation doesn’t depend on THEM, it resides within, a smoldering spark awaiting ignition. It is an ember that glows hot at times and wanes at times, but as long as there is life it is there. The best of us Christians sometimes starve it and we realize our mistake, hopefully before it is too late.
A church of one, salvation dependent upon no other, a divine spark within, and a confidence in these things free of wanting or even needing to know from whence it came is the truth of John 3:8. Even the unruly, unstructured Baptists have trouble with it. You shouldn’t.
All of the powers and potentates near and far loath and fear it for, as it is written in 1st John Chapter 5, verse 4:
“Everyone born of God overcomes the world. This is the victory that has overcome the world, even our faith.”
Feed the power within yourselves, show it to the others, and watch it become a world changing unity candle that will overcome the dark days mankind’s folly and sin have brought.
On the wind, mightier than the wind, and more forceful than the wind – let that be your divine spark.
Let’s all come to our senses.
I can feel Him in the morning.
By Brother Al Gray, High Reverend of The Church of What’s Happening Now
Last Sunday’s Sermon:
Zacchaeus Sought a Vantage Point, Not an Advantage Point
By Al Gray
By Brother Al Gray, the High Reverend of The Church of What’s Happening Now.
Al Gray, High Reverend of The Church of What’s Happening Now
Last Week’s Sermon:
Every One Raised Up; Walk!
The furor over the construction of Magnolia Trace Subdivision, a low income housing development funded under the auspices of the Georgia Department of Community Affairs (DCA), was white hot back in November of last year. Much was said and written about hidden machinations behind this development, particularly the Columbia County Board of Commissioners’ resolution in support of the development at the apparent prompting of county attorney Doug Batchelor in June of 2010. Ire of project opponents reached epic proportions when it was revealed that Batchelor had worked for the developer, Affordable Equity Partners of Columbia Missouri, or one of its stable of interrelated companies on an earlier project and was the closing attorney when AEP affiliate Magnolia Trace, LP purchased the land in the second half of 2011.
Speculation abounded, but truth lies in the documents, to the extent that they are discoverable. This writer prefers to focus on the story the documents tell, so was moved to examine the process by which Magnolia Trace came to be approved for DCA’s tax credit program. The review found that the DCA’s Qualified Application Program was so stunningly exhaustive in its information and filing requirements that very few mysteries would remain, should an examiner look at all of the filings that DCA has. Doing an examination of the required documents was natural and logical.
A Georgia Open Records Act request for DCA to make the Magnolia Trace Application available for inspection and copying was submitted last week, with the review taking place yesterday, Wednesday, February 29, 2012 in DCA’s Atlanta headquarters. Ms. Phyllis Carr, of the DCA Housing Finance Division, graciously coordinated the review, provided the documents, assisted, and answered questions.
The examination was intended to answer these inquiries: 1) Was Doug Batchelor prominently engaged by Magnolia Trace, LP in the application phase? 2) Was there active involvement of Columbia County, over and above what has been disclosed, during the application process? 3) What was the nature of the agreement to purchase the land by Magnolia Trace, LLP from previous owner, DORRA, LLC? 4) What realtor(s) were involved? 5) What entities benefited from this transaction and were politicians tied into them more than previously reported?
Beyond Batchelor’s involvement with gaining the favorable county resolution and being the closing attorney for the developers, no other evidence was found anywhere in the 8 inch thick application and supporting documents of his involvement or that of his firm, Hull, Towill, and Barrett. The attorney appearing on the option for the developer to buy the property was the Atlanta giant, Smith, Gambrell & Russell. VanMatre, Harrison & Volkert, P.C. Of Columbia, Missouri is the attorney of record for the project. Legal fees budgeted for the construction were $52,000, with no distribution among firms cited. Legal fees for land acquisition, where Batchelor is known to have fit in, were set at $15,700. Title and recording fees were a surprising $18,000.
Columbia County’s involvement beyond the controversial resolution endorsing the project was minimal. Most of the preliminary inquiries were done by intermediaries without the project or its owners being named. At December 31, 2010, when the application was due for decision, no issues pertaining to Columbia County remained.
The contract for the purchase of the land was executed March 24, 2010 between Peach Way Holdings, an affiliate of Affordable Equity Partners (AEP) and the owner of the land, DORRA, LLC. The particulars of purchase price, contingency upon DCA approval of tax credits, and eventual closing date have been widely discussed and will not be reiterated here. The contract for the sale shows that the realtor was Sherman and Hemstreet represented by agent Billy Franke. The deadline for closing of March 2, 2011 was obviously missed and was extended. The contract gave the buyer wide latitude to cancel the sale until it had approved and accepted the offer of tax credits on March 14, 2011.
The new information discovered in this review was that in a initial review and determination letter sent to Magnolia Trace, LP, dated December 14,2010, the DCA, “determined that the Application does not meet the required Threshold requirements of the Application.” The reason cited was that costs were out of line with other DCA developments. Magnolia Trace appealed within the allotted 5 days of the letter.
The tax credits were approved on March 14, 2011, three months before a sister AEP entity, Capital Health Management, Inc. gave Georgia House Speaker David Ralston $5000, so there was no quid pro quo evident in these events.
Overall, the strategy employed by AEP appears to be to internalize as many of the project planning, development, financing and other major cost components of its projects, meaning reduced use of other professionals. This strategy is employed in conjunction with lavish campaign contributions at the state level and to a much lesser extent, the local level, with Rep. Ben Harbin being the key local beneficiary.
Look for future reports here on the broader policy issues presented by this particular financing method for low income housing in Georgia, using Magnolia Trace as an example. The current effort was restricted to addressing local government in the process. No effort was made to investigate the DCA evaluation of this application after the initial rejection, because the reasons cited were costs, not local government factors.
No smoking guns were found in this examination as relate to Columbia County and its officialdom. What was found was a highly-regimented and documented process required by the Department of Community Affairs accompanied by a high degree of supporting documentation. The author was and is most impressed, as not many recent reviews have found such accuracy.
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Originally posted on CityStink
February 24, 2012
Augusta, GA
By Al Gray
The author, Al M. Gray, was President of Cost Recovery Works, Inc., a provider of Cost Avoidance and Cost Recovery for America’s leading companies, businesses and governments desiring Superior Returns. Cost Recovery Works is no longer in business, as of December 31, 2020.
In 2003 the City of Augusta did a wise thing in a very foolish way. The administration saw an enormous upswing in capital spending that it lacked the staff and expertise to plan, engineer, procure, manage and control. A large, growing, and respected Atlanta-based firm, Heery International, was selected to perform these functions. The strategy was sound.
The execution was horrible.
This blanket order was executed with 4% annual rate increases mandated. Despite the downturn in construction and the overall economy, in which labor, overhead and profit have tended to fall, the compounding of Heery’s rates continued unabated. The rates established for next year are up an incredible 48% over the initial rates. A Principle in Charge then was $162.16 an hour, this year one is $230.81 and next year it would be $240.04. A project manager then was $87.32. Now one is $124.28, rising to $129.25 next year. An administrative assistant went from $42.41 to $62.78 an hour.
The cumulative effects are stunning. In July 2010 the contract was extended to 2013. At the time, the contract price was raised from $7,082,355 to $10,317,906.
Amazingly, the total overhead and fee in RW Allen’s contract to build and equip the entire TEE Center is $1.8 million, while Heery’s program management fees will top $1.2 million. There is another $1.3 million slated for the Webster Detention Center Phase II. The Reynolds Street Parking Deck is a surprising $549,390.
A defense can be made that division of duties between the construction management firms and Heery reduced the costs of the former. That is a valid point. The difference in rates probably negates a lot of this advantage, however.
A fairly common approach is for the hourly rate for such services to be based upon some verifiable figure, usually the salary rate of the employee divided by 2080 (52 weeks, 40 hours per week) times a multiplier that is negotiated. 2.0 to 2.3 is a normal range. The Heery contract does not accomplish this. The rates were firmly set on an unknown basis back in 2003 and 2004. Augusta did not negotiate controls over composition of rates.
Beyond this, generally there is a firm division in setting rates that only people directly engaged in the project or on site are billed. Principals, Project Directors, and home office administrative assistants, all of whom appear on Augusta’s contract, are included within the markup applied to the directly-engaged employees. Augusta’s Heery contract allows these employees to be billed in addition to the marked-up billing rates of the direct employees.
Augusta is only permitted to audit the hours billed and the employee classification. Augusta is not allowed access to payroll records to ascertain accuracy of the rate billed or upon what basis the rate is determined. The language is blunt: “OWNER may only audit accounting records applicable to a cost-reimbursable type compensation.”
What this says is that the public can never know how community liaison Butch Gallop‘s Heery billing rate got to be a whopping $177.91 an hour billed, with the potential of being billed at the $240.04 an hour on the rate sheet for next year!
The contract is nearly always advertised as a joint venture between Dukes Edwards Dukes and Heery International. Indeed, Dukes Edwards Dukes principal Winfred Dukes appears on the billing rate sheet at $240.04 an hour in 2013, up from the initial $162.16 an hour. For the sake of clarity and honesty, Dukes bills only about 4 hours a month. He is one of several Heery executives who Augusta should never have allowed to be billed, in this writer’s humble opinion, since they are at supervision levels above the Senior Project Managers and directly-engaged staff on Augusta’s projects.
To summarize, the Heery contract has been on auto-pilot with compounding rates, unverifiable rate bases, and apparent inadequate division of direct labor versus overhead. The fault lies with Augusta, not its contractor, in this case as in all of the others recently reviewed. Augusta is profligate with taxpayer money, in this case by not revisiting a blanket order for services, electing to extend it untouched for years.
Who is Winfred Dukes? Well we found him under the Gold Dome in Atlanta.
Who knew Augusta had another State Representative in the Georgia House?
Mysterious bodies abound in Augusta’s contracts. So far there are two in the Heery contract.
Stay tuned, there is more to come, as the deciphering of Augusta’s contracting continues.
Much more.***
A.G.
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