SAM S LATEST BOOK RELEASE:

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1 2019 G A R D E N S O F T H E W O R L D

2 2019 P H O T O G R A P H Y B Y S A M G A I N E R G A R D E N S O F T H E W O R L D The world treasures and appreciates its great gardens, from the Asian to the African, from the floral to the modern. Two very special gardens which immediately come to mind are Butchart Gardens in Victoria, British Columbia and the Keukenhof (Europe s tulip garden) in Holland. Some gardens are seasonal while others can be appreciated all year. Timing is everything when seeking to capture the beauty at the peak of bloom. However, mother nature has a mind of her own, so timing is critical for the flowers, the weather and the clouds to be just right for the perfect photograph. I also wanted to include some beautiful but lesser known gardens such as Majorelle Garden in Marrakesh, Morocco and the Edward James surrealist garden in Mexico. I am very pleased with the results and invite you to join me on this lovely floral journey. SAM S LATEST BOOK RELEASE: TBK is pleased to announce the new release from Sam Gainer The World Through Our Eyes. A 156-page book featuring more of Sam s images of fascinating people, animals, architecture and natural wonders with insightful stories and reflections of each image from pastoral storyteller Dave Peterson. On sale now for $30. Visit SamGainerPhotography.com or call Norma Gainer at for more info.

3 Continuing with the firm tradition, this year s calendar may be the best yet. The subject matter this year is particularly stunning, yet tranquil in its beauty. We hope to keep this up for many years to come as Gainer continues to travel and capture the world through his photography. Thank you to all of our clients and referral relationships. We cannot express enough how much we appreciate your continued support. Please be mindful of this year s filing deadlines; due to the increase in Federal interest rates, penalties associated with late filing will also be increased. TBK CPA. THE ART OF ACCOUNTING TBK CPA is an experienced team of nine Certified Public Accountants and seventeen other professionals based in Houston, Texas. We recently established our efficient, single-office firm to make public accounting more personal for our clients primarily high-net worth individuals and privately held companies representing diverse industries. Our partners have more than 70 years of combined accounting expertise across multiple settings. Our company focus is on personal service and detail-oriented work done well and on time. TBK CPA specializes in healthcare, real estate, oil and gas, professional services and construction. No matter your tax and bookkeeping needs, expect one-on-one attention with the support of the whole company behind you. We are a tax-only accounting firm, and we offer comprehensive tax and business consulting services to businesses and individuals. TBK CPA has extensive experience in various industries, including: ENERGY RETAIL TECHNOLOGY HEALTHCARE PROFESSIONAL SERVICES CONSTRUCTION REAL ESTATE SERVICES Preparation of IRS Forms 1040, 1041, 1065, 1120, 1120S, 990, 709 and 706 Preparation of payroll tax-related IRS Forms 940, 941, TWC reports, W-2 and W-3 Full-service bookkeeping, specializing in QuickBooks and small business accounting Tax consulting related to advanced tax planning, entity structures and buyouts of privately held companies Tax controversy work, including handling of IRS notices, IRS audits and past-due balances Estate, gift and trust work

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5 2019 J A N U A R Y DECEMBER SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY 1 New Year s Day FEBRUARY ES & 1041 ES Due 4th payment of 2018 estimated tax by individuals, trusts & estates Martin Luther King, Jr. Day Tax Info to TBK Deadline to guarantee timely filing of Forms W-3/W-2 & 1099s W-3/W-2s & 1096/ 1099-MISC (Box 7) Due to IRS if paper filing 4th Quarter Payroll Form 941 & TWC Form C-3 Due and 2018 Form 940 BUTCHART GARDENS Victoria, British Columbia The Butchart Gardens were built over a century ago by Jennie Butchart when she came to the area with her husband Robert to operate a limestone mine. Once the limestone was depleted, Mrs. Butchart decided to convert the barren quarry into a sunken garden, which is featured in the picture above with its deep walls cradling beds of annuals, flowing trees and unique shrubs. Her descendants developed the garden commercially and the family continues to own and manage the property. It is open every day of the year and is visited by more than a million people. I captured this photo on my second trip to the garden during 2018, and it was taken shortly after sunset, just as the nighttime illumination commenced. TBK CPA. THE ART OF ACCOUNTING 2603 Augusta, Suite 500 Houston, Texas tbkcpa.com

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7 2019 FEBRUARY JANUARY 2019 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY Groundhog Day MARCH Super Bowl 4 5 Chinese New Year Valentine s Day 16 15Tax Info to TBK Deadline to guarantee timely filing of Forms 1065 & 1120S by March 15th Presidents Day /1099-MISC (excluding Box 7) & all other 1099s Due if paper filing DUBAI MIRACLE GARDEN Dubai, UAE Dubai Miracle Garden is a spectacular flower garden located in the city of Dubai in the United Arab Emirates. It was launched on Valentines Day in The gardens occupy over 200,000 square feet, making it the world s largest natural flower garden with over 100 million flowers. The garden is truly amazing considering this is the dessert and the heat can be oppressive. For this reason, it is only open from November 1st to May 1st of every year. The flower arrangements are crafted in every possible shape, houses, animals, cars, bicycles, cartoon characters, etc. But I thought the most unique of all was the Emirates Airbus 380 completely covered with flowers, and it s a real plane! It received recognition by the Guinness Book of World Records as the largest structure in the world completely covered by flowers. To make sure I captured the best possible photo, I visited the garden three times. Dubai is one of those cities where everything is truly over the top and Miracle Garden is no exception. TBK CPA. THE ART OF ACCOUNTING 2603 Augusta, Suite 500 Houston, Texas tbkcpa.com

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9 2019 FEBRUARY M A R C H SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY 1 2 APRIL Mardi Gras 6 Ash Wednesday Daylight Savings Time Begins St. Patrick s Day 14 Tax Info to TBK Deadline to guarantee timely filing of Forms 1040/1041/1120 by April 15th 15Forms 1065 & 1120S Due for calendar year partnerships & S Corporations, unless a 6-month extension is requested Form 3520-A Due for Foreign Trusts, unless a 6-month extension is requested 20 Purim Begins Purim Ends KEUKENHOF GARDEN near Amsterdam, Holland The Keukenhof, also known as the garden of Europe, is one of the world s largest flower gardens with more than 7 million flower bulbs across 79 acres. The garden is open annually from mid-march to mid-may, with the best time to view the tulips beginning mid-april depending on the weather. The garden was established in 1949 by the then mayor of Lisse as a venue for growers from all of Europe to show their hybrids and promote Dutch exports. The perfect setting finally came about 15 minutes after the official closing time when the wind had died down and the crowds were gone. TBK CPA. THE ART OF ACCOUNTING 2603 Augusta, Suite 500 Houston, Texas tbkcpa.com

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11 2019 A P R I L MARCH 2019 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY Deadline to E-File W-3/W-2s & 11096/1099s MAY /1041/1120/ 3520/FinCEN Report 114 Due Last day for individuals, trusts/estates & 15Forms C Corporations to file 2018 income tax Palm Sunday returns & disclose any foreign bank/ financial accounts, unless a 6-month extension is requested Easter Sunday Forms 4868/7004 extension due and payment due for those requesting a 6-month extension Forms 1040 ES/1041 ES/ 1120 ES Due 1st payment of 2019 estimated tax by individuals, trusts/estates & C Corporations 23 Emancipation Day (Federal holiday) Good Friday First Day of Passover Passover Ends Earth Day st Quarter Payroll Form 941 & TWC Form C-3 Due THE AMEN CORNER AT AUGUSTA NATIONAL GOLF COURSE Augusta, Georgia Golf and gardens go hand in hand and one of the most beautiful examples of that is the Amen Corner at Augusta National Golf Course, the home of the Masters. It was given its name just after the 1958 Masters in which Arnold Palmer captured his first major championship. Writer Herbert Warren Wind gave the name of Amen Corner to holes 11, 12, and 13, because of the spectacular way Mr. Palmer played those holes on the final day of the tournament. He said it came from the title of a jazz record he heard in the 1930 s. What makes the location so beautiful is the profusion of azaleas and other flowers timed perfectly to be in full bloom during the golf tournament. This photograph was difficult to obtain because cameras are only permitted during the 3 days of practice rounds, which precede the actual tournament. Knowing this, I arrived promptly at 8am on Monday morning and went straight to the Amen Corner to take this photograph. TBK CPA. THE ART OF ACCOUNTING 2603 Augusta, Suite 500 Houston, Texas tbkcpa.com

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13 2019 APRIL MAY SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY JUNE Cinco de Mayo Ramadan Begins 12 Mother s Day Texas Franchise Return Due 16 unless a 3 or 6-month 14Texas Franchise extension is filed and Payment Deadline for payment made if applicable business entities to pay franchise tax if using EFT Form 990 Due Last day for payment exempt organizations to file 2018 income tax returns unless a 6-month extension is requested Form 8868 Due for exempt organizations requesting a 6-month extension Armed Forces Day Memorial Day ABBOTSFORD HOUSE AND GARDEN United Kingdom Abbotsford House is a historic country house located in the Scottish Borders region on the south bank of the river Tweed in the United Kingdom. It was formally the residence of historical novelist and poet Sir Walter Scott, author of Ivanhoe. Scott so loved this property that what began as a simple farm house developed into a wonderful home that has been likened to a fairy palace. Scott was a pioneer of the Scottish Baronial style of architecture, therefore, Abbotsford is festooned with turrets and steepled gabling. The property was opened to the public in 1833, a year after his death. I visited the house and garden in the late Spring with the garden in glorious bloom and the Rhododendrons at their peak. TBK CPA. THE ART OF ACCOUNTING 2603 Augusta, Suite 500 Houston, Texas tbkcpa.com

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15 2 019 J U N E S U N D A Y M AY S M T W T F M O N D A Y T U E S D A Y W E D N E S D A Y T H U R S D A Y F R I D A Y S A T U R D A Y S J U LY S M T W T F S Ramadan Ends Father s Day ES/1041 ES/ 1120 ES Due 2nd payment of 2019 estimated tax for individuals, trusts/estates & C Corporations Flag Day 15 LEVENS HALL GARDEN The Lake District, England Levens Hall Garden is located in the Lake District of England and has been owned by the Bagot Family for over 400 years. The garden is truly magnificent and was laid down in the late 17th century by a Frenchman, Guillaume Beaumont. He had received training at Versailles and also worked at Hampton Court Palace. The main design of the gardens has remained unaltered for over 300 years, while the topiaries have gradually evolved into dramatic Victorian shapes. The current head gardener was formerly at Kew Garden in London and is only the 10th to take on that role in the 400 year history of the garden. The wisteria covered outbuilding in a side topiary garden immediately drew my attention. The unique geometric shaped topiaries and the boarded flower beds all contribute to a beautiful photograph. TBK CPA. THE ART OF ACCOUNTING 2603 Augusta, Suite 500 Houston, Texas tbkcpa.com

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17 2019 JULY JUNE SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY Independence Day 5 6 AUGUST nd Quarter Payroll Form 941 & TWC Form C-3 Due Form 5500 Due for calendar year-end plans, unless a 4-month extension is requested MAJORELLE GARDEN Marrakesh, Morocco Majorelle Garden is a 2.5 acre botanical garden created by French artist Jacques Majorelle over almost 40 years starting in It features a Cubist villa that he painted the iconic color which he developed, patented and named for himself as Majorelle Bleu. On the artist s death in 1962 the gardens went into decline. In 1980 fashion icon Yves Saint Laurent and his partner Pierre Berge purchased and restored the property. The garden contains many species of cactus native to the Western Hemisphere, as well as various types of palms, aloes, yuccas and bamboos. Capturing the garden without crowds of people wasn t easy. I ended up having to buy a second ticket and returned later that afternoon when the crowds were gone and the light was better. TBK CPA. THE ART OF ACCOUNTING 2603 Augusta, Suite 500 Houston, Texas tbkcpa.com

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19 2019 JULY A U G U S T SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY SEPTEMBER Texas Franchise Payment Deadline for business entities to pay remaining franchise tax if Texas Franchise Return Due unless a 3-month extension is filed and payment made if Tax Info to TBK Deadline to guarantee timely filing of Forms 1065/ 1120S by September 16th using EFT payment applicable Tax Info to TBK Deadline to guarantee timely filing of Form 1041 by September 30th LAS POZAS ( THE POOLS ) Xilitla, Mexico Las Pozas ( The Pools ) near the village Xilitla, San Luis Potosi, a 7 hour drive north of Mexico City, is a garden created by Edward James, who was a wealthy and eccentric British aristocrat, poet and patron of surrealistic art. It includes more than 80 acres of natural waterfalls and pools interlaced with towering surrealistic sculptures in concrete. Between 1949 and his death in 1984, James with the help of a crew of 150 locals created a series of massive concrete structures, some up to 4 stories tall. The structure featured in my photo is called The Staircase to Heaven and was meant by the artist to stimulate the imagination. Construction of Las Pozas cost more than 5 million dollars and was funded from the sale of his extensive collection of surrealistic art. He was a big supporter of the work of Salvador Dali who called James crazier than all the surrealists together. While a guest at the nearby boutique hotel which was formally James home, I was able capture my photo between the numerous rain showers that make this such a lush tropical area. TBK CPA. THE ART OF ACCOUNTING 2603 Augusta, Suite 500 Houston, Texas tbkcpa.com

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21 2019 AUGUST SEPTEMBER SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY 1 2 Labor Day OCTOBER Forms 1065/1120S/3520-A Due Last day for calendar year partnerships, S Corporations & foreign trusts to timely file Tax 2018 income tax returns 1040 ES/1041 ES/1120 ES Due 3rd payment of 2019 estimated tax by individuals, trusts/estates & C Corporations 18Info to TBK Deadline to guarantee timely filing of Forms 1040/1120 by October 15th Rosh Hashanah 30Form 1041 Due Last day for trusts & estates to timely file 2018 income tax returns CHATEAU DE VILLANDRY Loire Valley, France The Chateau de Villandry is a grand country house located in the small village of Villandry in the Loire Valley and is especially known for its beautiful gardens. It was built in the early 16th century and was the last renaissance style castle to be constructed in the Loire Valley. Chateau de Villandry is best known for its French style formal gardens. Next to the castle you can see the ornamental gardens with extensive box hedges surrounding flowers of various colors. I captured this view from the raised belvedere next to the ornamental gardens. From this vantage point you can see the gardens as more of a pattern than individual plants which was the original intention. TBK CPA. THE ART OF ACCOUNTING 2603 Augusta, Suite 500 Houston, Texas tbkcpa.com

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23 2 019 O C T O B E R S U N D A Y S EP TEM B ER 2019 S M T W T F M O N D A Y T U E S D A Y W E D N E S D A Y T H U R S D A Y F R I D A Y S A T U R D A Y S N OV EM B ER 2019 S 3 M T W T F S Columbus Day 15 Forms 1040/1120/ FinCEN Report 114/ 3520 Due Last day for individuals to timely file 2018 income tax returns; no more extensions available Yom Kippur 31 Halloween 3rd Quarter Payroll Form 941 & TWC Form C-3 Due MOSIACANADA 150 Ottawa, Canada Mosiacanada 150 in Ottawa, Canada celebrates the 150th anniversary of the founding of Canada. There are over 100 different structures in the garden which represent the various providences and territories of the country. Lise Cormier had a vision to celebrate the 150th anniversary in a way that was both innovative and spectacular, using her knowledge of horticulture as inspiration. The result was a magical garden of larger than life living sculptures that combined landscape infrastructure and mechanics with design sculpture and living plants. My favorite area of the garden featured Mother Earth which is so massive that I photographed it from many different angles, but the one I chose for the calendar was my favorite. This structure is 32 feet high and took 10 sculptors and 10 welders one year to complete. The garden is maintained by an army of volunteers that trim the topiaries to perfection daily. TBK CPA. THE ART OF ACCOUNTING 2603 Augusta, Suite 500 Houston, Texas tbkcpa.com

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25 2 019 N O V E M B E R S U N D A Y O C TO B ER 2019 S M T W T F M O N D A Y T U E S D A Y W E D N E S D A Y T H U R S D A Y F R I D A Y S A T U R D A Y S D ECEM B ER 2019 S M T W T F S Daylight Savings Time Ends 4 5 Election Day Veterans Day Texas Franchise Payment Deadline for business entities to pay remaining franchise tax if using EFT payment Texas Franchise Return Due Last day for business entities to timely file; No more extension available Form 990 Due Last day for exempt organizations to timely file 2018 income tax returns Form 5500 Due Last day to timely file employee benefit plans 22 Thanksgiving JAPANESE MAPLE TREE IN THE FALL Portland Japanese Garden Portland, Oregon The Portland Japanese Garden has been proclaimed as the most authentic Japanese Garden outside of Japan. The garden is a 5.5 acre haven located within Washington Park in the western hills of Portland, Oregon. It is composed of 5 distinct garden styles, and its most popular single feature, and certainly most photographed, is this stunning Japanese maple tree. I decided to visit this garden in the Fall after viewing several images of this beautiful tree. I entered the garden with my camera around my neck and inquired about the tree. The attendant told me which path to take and noted that it is not as tall as you probably expect it to be. As usual, it was a misty day in the northwest and to achieve the right perspective, I had to sit in the pathway with Norma holding the umbrella over my head. I think you will agree that the result is spectacular. TBK CPA. THE ART OF ACCOUNTING 2603 Augusta, Suite 500 Houston, Texas tbkcpa.com

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27 2019 D E C E M B E R NOVEMBER SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY JANUARY ES Due 4th payment of 2019 estimated tax by C Corporations 22 First Day of Hanukkah Christmas Eve Christmas Day Kwanzaa Last Day of Hanukkah 31 New Year s Eve CHIHULY EXHIBIT AT THE BILTMORE Asheville, North Carolina The Biltmore House was constructed by George Vanderbilt over 100 years ago and is the largest privately-owned home in the Unites States. The property features several gardens, including the winter garden, the walled garden and, as featured here, the Italian garden. For the first time, starting in May 2018, Dale Chihuly s large-scaled glass sculptures were featured in the house, gardens and grounds. This world-renowned American artist s work is included in more than 200 museum collections world-wide. Chihuly is also known for impressive site-specific public installations and exhibitions. The photo above features the Italian garden with water lilies, Koi and the beautiful Chihulys incorporated into the garden design. TBK CPA. THE ART OF ACCOUNTING 2603 Augusta, Suite 500 Houston, Texas tbkcpa.com

28 2018 O ur numbers keep adding up CPAs 9 CPAs 8 CPAs 8 CPAs 15 EMPLOYEES 2, EMPLOYEES 3,263 4, EMPLOYEES 3, EMPLOYEES Total NUMBER o f FORMS FILED with IRS The filing information and deadlines on this calendar apply only to income tax returns for calendar year entities and are only provided as reminders to our clients and friends. These reminders are not all-inclusive and do not represent all of the deadlines a taxpayer may have during the year. This general information should not be acted upon without first determining its application to specific situations. For further details, please contact us. Copyright 2019 TBK CPA, LLC. Design: Good Project Printing: Emco Press CPAs 1,203 8 EMPLOYEES TBK CPA. THE ART OF ACCOUNTING 2603 Augusta, Suite 500 Houston, Texas tbkcpa.com