GwinnettForum | Number 25.98 | Dec. 19, 2025
STEEL IS BEING ERECTED for the new Norcross Public Safety Building, which will house the police and municipal court. This is taking place on Buford Highway, just south of Norcross-Tucker Road, at the former site of the Norcross Library. The 40,000 square foot, $20 million building is expected to open in mid-2026. Reeves Young of Sugar Hill is constructing the new facility.
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TODAY’S FOCUS: Check out tax planning idea before end of 2025
EEB PERSPECTIVE: President of Duluth firm works to another title
SPOTLIGHT: The 1818 Club
FEEDBACK: Send us your thoughts
UPCOMING: Georgia Gwinnett College graduates 39 nurses
NOTABLE: Three Gwinnett teams win championships
RECOMMENDED: We Did OK, Kid, by Anthony Hopkins
OBITUARY: Robert Newton Ivy
GEORGIA TIDBIT: Blacksmith wins Georgia prize for utensils
MYSTERY PHOTO: Opera house that dazzles us with music
LAGNIAPPE: Peach State supports Marine’s Toys for Tots
CALENDAR: The Gift of the Magi is on Dec. 20 in Norcross
Check out tax planning idea before end of 2025
By Randy Brunson
SUWANEE, Ga. | As we wrap up 2025, a few tax planning ideas for 2025 and 2026.
Find organizations whose cause matters to you. Write a check or make an online donation. If you give appreciated stock, select the stock which has the highest percentage gain.
If you have had a major liquidity event, such as the sale of a business, consider opening a Donor Advised Fund. Two good resources in Georgia include the Community Foundation of Northeast Georgia and National Christian Foundation. Get the tax deduction this year, then decide on the ultimate charity later.
If you are a W2 employee, check to see if your employer has a matching gift option.
70.5 years old or older? You may give up to $100,000 annually from your IRA directly to a qualifying charity, without such distribution being income to you. This is known as a Qualified Charitable Distribution.
For 2025, the combination of sales and local taxes, mortgage interest and charitable gifts (the big three itemized deductions) needs to exceed the standard deduction of $31,500 for those married, filing jointly, in order to itemize.
Gain/Loss Matching: Review your investment portfolio for realized gain, especially if you own mutual funds. Short/long gain distribution information is on the fund website. If you have significant realized gain, see if you have other positions which can be sold at a loss to offset these gains.
The state also allows tax credits for business owners based on a) where the business is located, b) who you hire, and c) how you train your employees. Given the time frames involved, this is likely a 2026 tax benefit for those of you who own businesses.
Retirement Plans: You still have time to set up a retirement plan for your business for 2025, whether profit-sharing or cash balance plan. If you are self-employed, this includes a SEP IRA or SoloK plan. Looking to add a 401(k) feature? Best to make it effective in 2026.
Cost Segregation: Own commercial real estate? Cost segregation allows you to create different (and shorter) depreciation schedules for FF&E (furniture, fixtures, and equipment) than for building and land. Shorter depreciation schedules increase current year deductions.
Note that these few entries just scratch the surface of good planning opportunities. And provide an overview, rather than an in-depth analysis.
Looking Into 2026: The new year will likely offer a host of opportunities. How do you approach the new year, and make decisions regarding the uses of time, resources, your personal strengths, and capitalizing on these opportunities? How do you allocate for business and personal reserves, build reserves to capitalize on opportunities, assure that you have funds set aside for taxes? How do you allocate time well among personal relationships, business responsibilities, and charitable/volunteer endeavors?
Good questions all. We have a Weekend Planning Guide as well as both a Simple and Advanced Decision-Making Matrix, all of which have value. And can be especially valuable for those of you who own businesses and/or have complex financial statements. If you would like copies of them, let us know and we will send them to you.
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President of Duluth firm works his way to another title
By Elliott Brack
Editor and Publisher, GwinnettForum
DEC. 19, 2025 | Today let’s look at the operation of two brothers, John and Doug Howard, who own Howard Brothers Outdoor Power and Hardware, headquartered in Duluth. We’ll find that one has worked into a new title.
John took over what was then a simple general store in Doraville at the death of their father, Edwin, who opened a general store in 1955. The store sold bread and meats plus some hardware, with two gas pumps out front. The original store was at the intersection of Buford Highway and Pleasantdale Road.
Doug joined John in 1987 and the two guys opened their second store in Duluth. By 1989, they started a heavy concentration on products associated with lawn care. Later came other locations in Oakwood, Alpharetta, Athens, Lula, and eventually in Dallas, 1989. Today the brothers often are in their Duluth office, John as president and Doug as secretary-treasurer of their operation. They are 50-50 owners of the operation.
The two boys had grown up in Doraville, and graduated from Norcross High. John studied a while at Gainesville Junior College before joining his father. Doug went to ABAC in Tifton and built houses for a few years before joining with John.
John and his family moved to Cleveland in 2003, while Doug moved to Statham a few years ago. Both brothers now are involving their sons, John’s Alan and Jeff, and Doug’s Zack, in operating their stores. “They (the sons) do the heavy lifting,” John says.
So with this as background, you might start to understand what has evolved into a new title for John Howard. Besides being president of the company, “I am also often the chief delivery boy,” he laughs. There are not many companies whose leader can be labeled “President and Chief Delivery Boy.”
That’s based on the work-a-day habits of John. “When I get up each morning to head for work, I drive right by the Lula store. That’s the place where we have plenty of room, and use it as our main warehouse area, especially for bulk products. For instance, we sell a lot of one particular weed killer for the landscaper operators, buying it in 2.5 gallon containers, and even in 55-gallon drums. Sometimes trucks unload 50 pallets of this product. We also store several landscape mowers and other heavy equipment at the Lula location.
“So, when I stop by our store in Lula, and find that one of our other stores might be out of something, I either load it on my pickup, or attach a trailer to my pick-up, and, I’m off for perhaps Dallas or Athens with something they are out of, so we can serve our customers better. Often I go on into our Duluth office, or stop by one of the other stores before I come home.”
John finds there are additional benefits for him delivering good to his other areas. “It keeps me close to my 140 employees, and I get to know them. And going to those other stores, regularly I know operations better. It’s something of a managerial tool. By being in these other stores, I’m a better manager for our company, since I know what’s going on in these outlying areas.”
It also adds to John’s truck’s mileage. “We’ll put 30-35,000 miles on my pick-up each year to visit these other places. And people can always reach me in my truck with my hands-free cell phone. It works for us.”
That’s John Howard, president of Howard Brothers Outdoor Power and Hardware, and often its on-the-road delivery person.
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The 1818 Club
The public spiritedness of our sponsors allows us to bring GwinnettForum.com to you at no cost to readers. Today’s underwriter is The 1818 Club, named for the year that Gwinnett County received its charter. The 1818 Club is a member-owned, private dining experience providing the best in food, service and meeting accommodations for its members. Whatever your business or social dining needs, the 1818 Club has the proper facilities, recently renovated, to gracefully host your gatherings.
- 100-seat formal dining room open for breakfast and lunch.
- Capital Room open for breakfast, lunch and dinner as well as cocktails.
- Five private rooms which can be used for dining or meeting space. AV is offered in each room.
- 220 seat Virgil Williams Grand Ballroom, divides into three sections, all with AV.
- Gwinnett Room for upscale dining, with Frankie’s menu available.
Our top-notch service team enhances your experience by providing a sophisticated social atmosphere, engaging events and a full serving of dining and entertainment opportunities. If you want an urbane and central site to entertain people, consider joining the 1818 Club. For more details, visit https://www.the1818club.org/Home.
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Georgia Gwinnett College graduates another 39 nurses
In front of a packed room of family and friends at Georgia Gwinnett College (GGC), 39 nursing students culminated years of dedication and hard work as they received their nursing pins.
“Y’all, it’s been two years!” said Merick Sanogo, the class pinning ceremony speaker, whose remarks brought a mixture of laughs and cheers. At the end of his speech, the nursing faculty surprised him with a pineapple, a nod to a tradition he started by giving each classmate a pineapple on their birthday.
The nursing pinning ceremony, a centuries-old tradition, marks the transition from student to nurse and formally welcomes graduates into the profession. Each student receives a pin, a practice that dates back to Florence Nightingale, and participates in the lighting of the Nightingale Lamp while reciting the Nurse Pledge.
For Sanogo, a Lawrenceville native, becoming a nurse was influenced by family roots.
“I have aunts and uncles who are nurses, and my mom is a pharmacist and my dad is a biomedical engineer,” he said. “I wanted a career where I could help people and be flexible enough for me to enjoy my hobbies of physical fitness, tech and game design.”
Sanogo has already accepted a position at Northside Gwinnett in its Cardiac Stepdown unit, and the nursing legacy continues in his family—his cousin is a pre-nursing student at GGC.
Another graduate, Prudence Donald, will begin her nursing career in the cardiac ICU at Northside Gwinnett in March 2026.
“I’ve always wanted to care for others, especially during their most vulnerable time,” she said. “I’ll fight for them and give them the best care possible.”
For Donald, a Tanzania native and international student, the ceremony marked the realization of her American dream.
“Do not give up. If you can dream it, you can achieve it,” she said.
For Dr. Paula Gordon, interim dean of the School of Health Sciences and a nurse herself, each pinning ceremony carries deep significance.
“Pinning ceremonies are emotional. It’s the culmination of a long journey and a rite of passage to welcome new nurses into the profession,” she said. “My favorite part is the lighting of the lamps, because, like the song ‘Go Light Your World’ says, they’re lighting the world.”
As the graduates begin their professional journeys, Gordon offered them final words of encouragement.
“Remember the little things,” she said. “Have fun and speak up for your patients, for your community, for yourselves, and for the nursing profession.”
The nursing graduates received their bachelor’s degree in nursing during GGC’s commencement ceremony on December 12.
Three Gwinnett teams win championships
The Buford Wolves won its 15th state football championship Tuesday night at Mercedes Benz Stadium, defeating Carrollton 28-21 for the state 6A title. Time that happened, people watching the game on the giant scoreboard at Phillip Beard Stadium in Buford started celebrating, with fireworks and the ringing of a bell which has been at different locations of Buford High since the 1880s.
In addition, the Buford High girls softball team has won its state championship, defeating East Coweta High 16-1. Buford’s girls have won this title for three of the last four years.
Meanwhile, another Gwinnett team won a football championship. Hebron Christian Academy of Dacula won its second straight Private (A-31) football title by defeating Calvary Day School of Savannah by a 28-21 score.
Dash 4 Domestic Violence 5K raises $12,080
The Gwinnett County Solicitors awarded proceeds from its Dash 4 Domestic Violence 5K to three local nonprofits during a check presentation recently.
Proceeds from this year’s event will be presented to Mosaic Georgia, Partnership Against Domestic Violence and Ahimsa House. The funds will support critical services, including crisis intervention, emergency shelter, advocacy, counseling and ongoing support for individuals and families impacted by domestic violence.
Now in its third year, the Dash 4 Domestic Violence Awareness 5K brought together runners, volunteers, community partners and sponsors to raise awareness and funds for domestic violence prevention and survivor support. The event raised in total $12,080, including $9,015 from sponsorships and donations and $3,065 from registered runners.
Here are winners of Business Excellence award
The Gwinnett Chamber hosted its annual Business Excellence Awards at the John Maxwell Leadership Center in Duluth recently. The program honored outstanding businesses, entrepreneurs, and community partners who demonstrate exceptional performance, innovation, and impact in Gwinnett’s thriving business community.
Chamber President and CEO Nick Masino welcomed attendees and delivered opening remarks before introducing keynote speaker Darryll Stinson, two-time TEDx speaker, author, and leadership expert. Stinson inspired the audience with insights on growing greatness, building trust, and elevating results, offering a powerful message tailored to today’s business leaders navigating growth and transformation.
Winners were announced across ten award categories. The 2025 Business Excellence Award winners include:
- Community Contributor Award – Spectrum Autism Support Group;
- Launch Award – Eastside Dental Group;
- Emerging Entrepreneur Award – Magnolia Media Group;
- Culture Creator Award – Blackwater Construction Group;
- Woman-Owned Business Award – Cartridge World Lawrenceville;
- Veteran-Owned Business Award – Cobb Global Outreach;
- Small Business Award 0-5 Employees –Derek Hays Injury Law;
- Small Business Award 6-24 Employees – Mighty 8th;
- Small Business Award 25+ Employees – Keystone Land Surveying Inc.; AND
- Founder Award – iS3 Tech Services, Adam Hammock.
The Business Excellence Awards reflect the Gwinnett Chamber’s commitment to elevating businesses and fostering an environment where entrepreneurs can start, sustain, and succeed. To learn more about the Gwinnett Chamber’s mission to champion business or to view upcoming events, visit GwinnettChamber.org.
Winn DAR places wreaths in cemeteries
On Dec. 13, the 2025 National Wreaths Across America Day, the Philadelphia Winn Chapter, Daughters of the American Revolution (DAR) hosted two remembrance ceremonies in Lawrenceville to honor local veterans laid to rest at Gwinnett Memorial Park and East Shadowlawn Memorial Gardens. The ceremonies were part of the national Wreaths Across America program. At the ceremony were, from left, Cynthia Davis, DeAnn Tucher, Honorary Regent Lynn Jacques, First Vice Regent Caitlen Green, Beverley Baker, Regent Randi Minor, Mary Martin, Stacy Whitehead, Carol Pangle, and Charlotte Weber. This year’s ceremonies included participation from the Georgia Society and Button Gwinnett Chapter of the Sons of the American Revolution (SAR) Color Guard and Militia; the Elisha Winn Society of the Children of the American Revolution (C.A.R.); Grayson High School U.S. Army JROTC Cadets; and Parkview High School U.S. Marine Corps JROTC Cadets. Since 2019, the Philadelphia Winn Chapter DAR has hosted nine Wreaths Across America ceremonies as part of its ongoing commitment to historic preservation, education, and patriotism.
We Did OK, Kid, by Anthony Hopkins
From Karen Burnette Garner, Robesonia, Penn.: When you mention Anthony Hopkins, you might immediately go to his portrayal of Hannibal Lector, in the movie, Silence of the Lambs. There is so much more to this actor’s life and career! His early life growing up in Wales, full of disappointment and despair, to his early theatrical success, his addiction to alcohol, and anecdotes from other famous actors who were his contemporaries, are only a part of this touching memoir. He had a reputation for being a difficult performer, mainly because of his heavy drinking and stubborn nature. But later in life, he changed his life. As addiction claimed several friends, including fellow actor Richard Burton, he made a decision to stop drinking, cold turkey, and began a new chapter of finding his life’s loves. This is a forthright, honest, heartfelt memoir by a talented performer.
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Robert Newton Ivy
Robert Newton Ivy, 84, of Dawsonville, Ga., formerly of Norcross, peacefully departed this life on Saturday, December 13, 2025. He was born on January 7, 1941, in Norcross to the late Gaines and Louise Ivy. Robert grew up in Norcross, where he later built both his career and his family.
Robert married Brenda Ramey Ivy, and together they shared 59 years of devotion and partnership. They raised two daughters, Carey Ivy Morgan and Anna Ivy, who were the pride of his life. His family grew to include his son-in-law, Brian Morgan; grandchildren, Ramey Morgan Hensley and husband Austin, and Rachel Morgan, and his great-grandson, Luke Hensley; as well as a host of nieces, nephews, extended family and dear friends, all of whom brought him immense joy.
In addition to his parents Gaines and Louise, Robert was preceded in death by his brother Kelley Ivy, and his sister, Margaret Ivy Greer.
A lifelong worker and community supporter, Robert was part owner of Greer Ivy Hardware in downtown Norcross for many years. His dedication to serving others carried into his later work at Howard Brothers Hardware, where he was known for his friendly nature, steady presence, and eagerness to help anyone who walked through the door.
Faith and fellowship were important parts of Robert’s life. He was a member of Mt. Carmel Methodist Church, and a member of Masonic Lodge No. 228 in Norcross, where he formed lasting friendships and found camaraderie.
Family and friends will gather to honor Robert’s life on Friday, December 19, from 3-6 p.m. and on Saturday, December 20, from 2-3 p.m. in the Peachtree Corners Chapel of Crowell Brothers Funeral Homes and Crematory. Graveside services will follow at Peachtree Memorial Park.
- In lieu of flowers, the family encourages donations to Melanoma Research Foundation, https://melanoma.org/
Blacksmith wins Georgia prize for cooking utensils
Ivan F. Bailey was born in 1945 in Oregon. Known as a blacksmith, he became interested in the craft when he took a workshop with Georgian Alex W. Bealer.
In 1971, Bailey earned a master’s degree in fine arts from the University of Georgia in Athens and honed his blacksmithing skills in Germany as a cultural exchange grantee. Dedicated to his craft, he was a founding member of the Artist Blacksmith’s Association of North America.
Among many other honors, Bailey was awarded the Governor’s Award from the Georgia Council for the Arts and the Award for Craftsmanship from the Georgia Association of the American Institute of Architects. His work may be seen all around Georgia, from the famed Forsyth Fountain in Savannah to the “Phoenix Rising” sculpture in Atlanta’s John Howell Park.
Bailey died on September 9, 2013, at his farm in Monticello. His metal work Cooking Utensils, as well as an untitled piece, are part of Georgia’s State Art Collection.
- To view the Georgia Encyclopedia article online, go to https://www.georgiaencyclopedia.org
Here’s another opera house that dazzles us with music
Here’s another opera house that often dazzles visitors with music. Can you figure out where this is, particularly since we are in the holiday season? Send your ideas to ebrack2@gmail.com, and tell us the city where you get mail.
Allan Peel, San Antonio, Texas, wrote: “Today’s mystery photo was taken from the entrance to the parking lot of Norcross Place, a historic village landmark in North Conway Village, New Hampshire. This multi-tenant food, drink, and social destination serves as a shared gathering space that reflects North Conway’s evolution from ski town to year-round destination.
“Norcross Place is located at 2686 South Main Street (White Mountain Highway), along the village’s main thoroughfare, and within walking distance of major village attractions such as the Conway Scenic Railroad and Cranmore Mountain Resort. After experiencing a decline in visitor traffic in the early 2020s, the property underwent a major redevelopment between 2023 and 2024. The renovations completely reimagined the interior of the property as a multi-level dining and entertainment space featuring locally owned food and drink businesses, outdoor patios, with rooftop decks overlooking Main Street and offering scenic views of the surrounding White Mountains. This has revitalized North Conway Village, making it an ideal, year-round gathering spot for both locals and visitors alike.” The photo came from Bill McLees of Norcross.
Two regulars, George Graf of Palmyra, Va.; and Jay Altman of Columbia, S.C. also identified the photo.
- SHARE A MYSTERY PHOTO: If you have a photo that you believe will stump readers, send it along (but make sure to tell us what it is because it may stump us too!) Click here to send an email and please mark it as a photo submission. Thanks.
Peach State supports Marine’s Toys for Tots
Peach State Federal Credit Union recently completed a toy drive in support of the Marine Corps Toys for Tots program. Every year, the credit union invites members and staff to donate new, unwrapped toys and bring them to one of its branch locations. This year’s drive comes at a time when many families across Georgia and South Carolina are experiencing heightened financial strain. Despite these challenges, Peach State has witnessed extraordinary generosity from its members and neighbors – proof that even in difficult times – the spirit of giving remains strong. Ryan Hawk, Peach State’s executive director of Business Development and Community Outreach and C.A.R.E.S. Foundation president, says: “We believe in coming together when it matters most. Through this annual initiative, people are prioritizing others even as they face economic uncertainty. It truly reflects our goal of giving back, especially in times of greatest need.”
The Gift of the Magi is on Dec. 20 in Norcross
Ebenezer Scrooge’s BIG Norcross Christmas Show is now playing at Lionheart Theatre and will continue through December 21. It is from Gordon Greenberg and Steve Rosen, and directed by Tana Gilmer. If you’ve ever wondered what happens when Dickens’ A Christmas Carol meets the local flavor of Norcross and The Lionheart Theatre Company, then you don’t want to miss this holiday show. Join us for this hilarious mash up of a holiday classic with our own special Lionheart spin. Time for the shows are 7:30 p.m. on Thursday, Friday and Saturday and 2 p.m. on Sundays. A Saturday, December 20 matinee will be at 2 p.m. Go to lionheartteatre.org for more details.
Snellville City Hall will host the 10th Annual Festival of Trees through December 19. Local businesses, churches, schools or residents showcase their creative side by decorating a tree displayed at Snellville City Hall. Stop by City Hall, enjoy the trees and vote for your favorite by donating money, canned or dried food or toys. Each item placed under the tree of your choice will register a vote for your favorite tree. To make a monetary vote, go to the ExperienceSnellville.com website and vote.
The fourth annual Neighborhood Christmas Train is open on weekends until December 21. Kids learn to run their own Polar Express or Harry Potter Hogwarts Express train in the Engineer Training Center. All kids receive a free Hot Wheel car to drive around the neighborhood and take home. For the first time ever, Lionel and LEGO® play together at the Brick Whistlestop. This massive LEGO® City with eight LEGO® trains was provided courtesy of the North Carolina LEGO User Group. This is at Peachtree Campus, 3135 Reps Miller Road in Norcross. Hours are Saturday evenings from 5-9 p.m., and Sunday afternoons from 1 to 5 p.m. Purchase Timed-Entry Advance Tickets: Save $5 Family 4 or Family 5 Packs. Use Promo Code CITY25. More Info: www.NorcrossTrain.com.
A Holiday Quilt Exhibit is ongoing now through December 31. Presented by Spirited Quilters Guild, this colorful showcase runs through Wednesday, December 31 at the Welcome Center and History Museum, 17 College Street, Norcross. Open hours are 8 a.m. to 5 p.m., and admission is free! Marvel at 15+ holiday-themed quilts featuring a variety of materials, techniques, and patterns. Perfect for a festive outing in Norcross, wander through the creativity of local artists and get inspired by the warmth and whimsy of fiber art.
Christ Episcopal Church Players will present The Gift of the Magi on Saturday, December 20 at 5 p.m. at the church at 400 Holcomb Bridge Road in Norcross. The evening will begin with the soaring voices of the Christ Church Choir and the shimmering tones of the St. Cecilia Handbell Choir as they perform a selection of stirring Christmas music. Then, you’ll be transported to early 20th-century New York as the Players present O. Henry’s timeless tale of love, sacrifice, and the true spirit of giving. Because of the expected popularity of this event, please secure your free tickets early at this link.
A solo exhibit of the work of Chitra Ramanathan of Norcross, a teaching artist at Norcross Gallery and Studios, is now going on at the Pinckneyville Park and Recreation Center in Berkeley Lake through January 31, 2026. It is a retrospective, as some early works are included up to current ones, many large in scale.
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