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RG “Bud” Phelps
I am a retired accountant, an author, a teacher, a Consultant, and a SCORE volunteer
I am a retired accountant, an author, a teacher, a Consultant, and a SCORE volunteer

RG's posts

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Pat and I are heading for Curtis Nebraska today for a reunion honoring graduates from 1914-1965 High School years and NCTA graduates from 1966 through 2011. This is our high school class of 1949's (my class) 67th reunion!
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A fun little adventure to Fontanelle Forest - near the Missouri River and Bellevue, Nebraska
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First week of January 1950's visiting the Empire State Building - An excerpt from "Back in the Day" by RG Bud Phelps

Now that I was back in my room, I could reflect on the day.  “I’m really blessed to have this opportunity to spend some special in-depth trips to New York City.  Today was an enjoyable day, from seeing the inside (and outside) of the Statue of Liberty and to learn more about the Vanzetti family history.  Tomorrow should be another interesting adventure, going on a tour of the Empire State Building (including a trip up to the observation deck).  Tom should be here Friday night and we can plan something special for the weekend (probably another play on Broadway), since both of us will have to return for duty on the 12th.”
The next morning when the phone rang and I jumped up like a shot, quickly saying “Hello!”  
“Good morning, Bud, I’m fixing breakfast for Tom, Sr. and me, so why don’t you to join us.  It is 7:30 right now and we plan on eating around 8:30.  Do you think you can make it?”  
“Of course I can make it, Mrs. Vanzetti!  Thanks for the invitation.  I was planning on getting up about this time anyway but I failed to set my alarm.  I’ll be going back over to the city today, and plan on visiting the Empire State building.  It’s number one on the list.”   
“You just come to our living quarters first and I’ll make sure you start the day with a good breakfast.” 
“Okay, Mrs. Vanzetti, I’ll be there shortly.”
  “Wow, what neat people! I think I have been adopted into another family here on the east coast.”  There I go again talking to myself!

Mrs. V. laid out quite a spread for breakfast, starting with orange juice and coffee.  She had pancakes, eggs, bacon, and several different kinds of cereals.  In addition to that, she had sweet rolls and toast, complimented with strawberry jam.  She was certainly telling the truth when she said there would be a good breakfast waiting for me.  
“I can’t thank the two of you enough for making me feel at home.  It’s as if I had gone home!  I guess I could say I went to my New Jersey home!”   
Tom Sr. responded, “I like that, Bud.  You can consider our home your home-away-from-home’”
After stuffing myself with a delicious breakfast supplied by Mrs. V., and enjoying the conversations with the two of them, I thanked them for their generosity.  I told them I was catching a bus to the city for my continued tour.  
I arrived in Manhattan around 11:00, which gave me plenty of time to do all of the things I wanted to accomplish today in the city.  The Empire State Building could be seen long before arriving at the entrance on Fifth Street and 34th Avenue, as it towers over the skyline of the city.  Walking into the lobby I headed for the tour signs, and asked the first guide, “Can you tell me about your tour schedule, and when I should arrive ahead of the tours?”  
“The next tour is at 1:00 P.M., and you can register now.  Please arrive for the tour about 15 minutes early to receive the tour guide book covering the Empire State Building tour.”

“Great!   I’ll register now.” 

After registering, I went to the deli in the lobby of the Empire State Building to grab a quick lunch.  The hustle and bustle found in most venues in New York City didn’t bother me but it seemed that everyone was in a hurry to get someplace!  I found it was best to just go with the flow as the public seemed to accept me as part of the action.  While eating lunch, I read the informational guide about the Empire State Building given to me when I registered.
Interesting trivia about the Empire State Building: 
The building has starred in 90 movies, and it remains one of New York City’s most popular tourist attractions.  
The excavation for the project began on January 22, 1930 and took only one year and 45 days to complete, or 7 million hours.
  The masonry for the structure was completed on May 1, 1931, significantly ahead of schedule.  On that date President Herbert Hoover pressed a button in Washington, D.C. to officially open the building (by turning on the Empire State Building’s lights).
  The total height of the building is 1,454 feet.  The 86th floor observatory, where visitors can overlook the Chrysler Building, Harlem River, and other scenes of New York City, is 1,050 feet above ground.  
In 1945, at the end of WWII, an Army Air Corps bomber plane crashed into the 79th floor in a dense fog.  The impact of the plane created an 18 x 20 foot hole in the side of the tower.  Only 14 people would perish in this incident and another 25 would suffer severe wounds.  One of the engines hit the door leading into an elevator shaft and fell 80 stories cutting cables on many of the elevators.  A woman riding one of these elevators was sent plummeting downward, but the elevator braking system prevented a basement crash and the woman survived.

I joined the tour group at 12:45 for the 1:00 tour and received a more detailed brochure about the Empire State Building.  The guide addressed the group, “We will be touring the areas of the building that have been selected, starting with a short movie in the auditorium across the lobby.  After the movie, I will be taking you up to the 86th floor observatory deck, where you will be allowed 30 minutes to circle the deck for views from all sides of the building.  Take your time!  You are permitted to take pictures if you so desire.  Afterwards, you will have the opportunity to purchase picture postcards of the same views off of the observatory deck from the Empire State Building gift shop.  We will also allow you to see how a typical office is set up, as most offices leased will have the same typical layout.  After the tour, we will return to the auditorium off of the lobby, and I will be available to answer your questions.”  
I managed to stay close to the tour guide.  So that I could get a better understanding of what was being explained to the group as a whole.  We finished the tour at 2:30, just ahead of the last tour of the day.
As I walked over to Times Square I was thinking about how exciting it would have been there last week, on New Year’s Eve.  I think that I liked it this way better, rather than fighting the mass of humanity that would have been there that night.  I was doing my share of people-watching, and noticed that very few of them were taking their sweet time looking at the sights.  It was just that “hustle and bustle” I had talked about earlier.  
The afternoon was slipping away, when I happened to spot the corner where I had caught the bus back over to New Jersey yesterday.  I decided to amble over and catch the next one back across the river.  I didn’t want to get caught in the middle of the rush-hour traffic, and had been running around enough for one day anyway.  When I arrived back in New Jersey, I walked back to the Hotel Vanzetti and headed for the bar, and of course the “free lunch.”  There they were, the same group of characters at the bar, so I said my “hellos” and joined them.
I spent the next two days running around New York City like a native.  I rode the subways, seeking out interesting areas to see and different restaurants to try.  Friday afternoon came sooner than I thought it would, and I was ready to stop early, knowing that Tom would be arriving soon.  
I thought to myself, “What a great week, I have really enjoyed my time spent in this wonderful city.  But, I am looking forward to having someone to run with that knows the city, like Tom, who knows it like the back of his hand.”

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A Christmas Surprise
 I officially checked into the Naval Air Station Supply / Quonset Point, Rhode Island, just ahead of 6:00 P.M. on December 18, 1951.  My transfer orders for my first duty station after Boot Camp and Aviation Storekeeping School had a midnight December 18th deadline therefore my very difficult train trip across the country was completed just under the wire.  I left North Platte on the 13th of December and really had no problems on the 1st leg to Chicago where I changed trains for Boston.   My train was stalled between Chicago and Boston because of the snow, and then I didn’t arrive in Boston until the 17th with no trains running to Providence until the 19th.  I knew this would make me late so I fortunately was able to talk a cabby, who was an ex-Navy guy, into driving me here (it took all of my Christmas money plus a sweater I received for Christmas to talk him into it).  It was a tough trip with the road conditions like they were, but I arrived at Quonset Point just before 6:00 P.M. which was ahead of my midnight deadline.  .  I explained my harrowing experience encountered on my train ride from North Platte Nebraska to Boston to the Duty Officer, and he complimented me for my resourcefulness but added that because of the conditions they more than likely would have cut me some slack.  He sent me to chow and said to come back afterwards and he would have my information regarding barracks and duty ready for me.
After chow, I returned to headquarters, and received my barracks assignment. I picked up my sea bag along with my bedding and caught a ride to my barracks, made up my bed, stowed my gear, and immediately hit the sack.  I was dead tired from my interesting journey from home.    The next morning I heard the stirring of my bunkmates, and assumed it was time for me to get up and take stock of my new surroundings.  The Officer of the Day, last evening, had told me to report back to headquarters for further information about my assignment.  This was when I would officially check in.
After finding the chow hall again and eating breakfast, I headed back to the headquarters office.   I walked into the Duty Officer’s office, and standing in front of his desk, I gave him a smart salute and he returned it, and said, “Please have a seat.  I understand you had a struggle to get here on time with all the snow we’ve had.” “Yes Sir I told the Duty Officer about it last night.” “Yes he told me and that was quite a story son, we would have cut you some slack because of the road conditions, but I’m glad you made it work, it shows me a lot about you.”   
He was reading through the order packet I had brought with me, and finally said, “Young man, it appears that you received good marks in Aviation Storekeepers School.  We are glad to welcome you aboard the U.S. Naval Air Station here at Quonset Point.”   “Thank you, sir.  I’m glad to be here.  I’m ready to apply the schooling I received in Jacksonville.”   “You have been assigned to our facility as an Aviation Storekeeper, and will work with the distribution of materials throughout our East Coast bases and aircraft carriers.  Chief Petty Officer James Swanson will be your direct boss.  This morning, he will escort you on a tour of our facilities, and show you where your first assigned duty station will be.”   The Duty Officer lifted his phone, evidently talking to my new Chief regarding the tour.  Within a short period of time, Chief Petty Officer James Swanson came in the duty office and saluting the Duty Officer, said, “Chief James Swanson reporting, sir.”   “Good morning, Chief, I would like you to take our new Aviation Storekeeper, Reginald Phelps, on a tour of the facilities.”  
 “It will be my pleasure, sir.”   Chief Swanson turned to me and said, “Phelps, welcome aboard.  Please follow me for a tour of Quonset, our final stop will be your assigned work station.”   
The Chief introduced me as Bud to two of the guys I would be working with at the distribution center; John Joseph (Punky) Wallace from Charlestown, Massachusetts and then Jim Horn, from Minneapolis Minnesota.  Little did I know that meeting Jim and Punky on that first day would be the start of long friendships! 
Punky and Jim bunked in the same barracks I had been assigned to; Building 45 in the Enlisted Barracks so they could show me the way back there at the end of the day.  That first day went fast, and at 5:00 P.M. we were heading for a stop at the barracks before going on to chow.  I really liked my two new buddies and felt very fortunate to have been placed with them at the distribution center.  Now, I was reflecting back on my Aviation Supply training in Jacksonville even though I knew that Punky and Jim would be there to help me out.  It was going to be a short week as we were only a week away from Christmas and would have liberty from the 22nd through the 26th, returning to duty on the 27th.
Punky felt it was unfair for me to be spending Christmas alone as Jim had other plans with a girlfriend so he called his Mom to see if it would be alright to bring me to their home in Charlestown for Christmas.  She approved and so it was all set for me to join the Wallace family for what proved to be a very different and special Christmas for me. 
Punky’s family was great.  It seemed as if they just adopted me as part of the family.  Charlestown was near the docks and the Navy shipyard, and mostly all of the men in Punky’s family were longshoremen.  It was fun to visit Charlestown with Punky, because he was born there and was very much a part of the community.  I had no fear when we walked down to the local pub inhabited by longshoremen.  They all had cargo hooks sticking out of their back pockets, but they all knew Punky so I was accepted.   I felt not only had I been adopted by his family but by the entire longshoreman community.  I just knew that this was going to be a very special Christmas!  Punky took me to the square in his neighborhood, where the Bunker Hill Monument had been erected.  The Bunker Hill Monument was a 221 foot high granite obelisk that was the focal point of Punky’s neighborhood and just half a block away from his home.
This visit was a delightful “Christmas Surprise” that was completely unexpected, and even though I am a Protestant, I enjoyed going to Midnight Mass with Punky and his family.  Punky’s family was fantastic, from his oldest brother, Joe and his oldest sister Carol, down to the rest of the siblings and I was just accepted as Punky’s friend from Nebraska.  I couldn’t believe the mountain of food on their huge dining room table.  Five boys, three girls, his Mom, Dad, and I meant there was eleven seated around the table!  What a great memory I have of being included into such a wonderful family changing the possible lonely Christmas into one definitely not lonely.  

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The following is a review received today for the book “Anti-Nazi Task Force Adventures” by RG Bud Phelps.

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Anti-Nazi Task Force Adventures
Search for Jewish Families Stolen Art Collections (Mill Park Mystery Series) (Volume 2)
by Mr. RG Bud Phelps
Fiction – Historical – Event/Era
358 Pages
Reviewed on 12/15/2015

Book Review
Reviewed by Gisela Dixon for Readers’ Favorite

Anti-Nazi Task Force Adventures: Search for Jewish Families Stolen Art Collections (Mill Park Mystery Series) (Volume 2) by Mr. RG Bud Phelps is a thriller about a quest for treasure and distributing it to the right people. The book is part II of the Mill Park Mystery Series and once again chronicles the adventures of Reg Philso and George Cornelli. This book starts where the previous one left off. The opening scene is a meeting in the home of Kistur Grey Sr., which includes members of the surviving Jewish and gypsy families and the task force given the duty of distributing the treasure. The team’s collaboration with the Nuremberg Police Department in their fight against Neo-Nazis and skinheads is explored. This race and the fight of the Anti-Nazi Task Force take them across various places in Europe and form the plot of the novel. Interwoven in this adventurous race are the love stories of Reg and George as well.

Anti-Nazi Task Force Adventures by Mr. RG Bud Phelps is an exciting, thrilling read that reminded me of the older classic novels such as Treasure Island. The subject matter and plot are woven superbly into the events that happened during World War II and lend a nice touch of authenticity to the novel. The treasure and its distribution is doubtless exciting and would appeal to readers of any age. I enjoyed all of the characters in the book and the writing style is simple and direct, which makes it a fast and fun read. All in all, I enjoyed this novel and would recommend it to anyone interested in a thrilling, adventurous tale that takes them across many cities and even continents.
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Through years of real world experience RG Bud Phelps’ understands the need for accounting services requiring key accounting principles.  Our intention is to present accounting services in a manner that will help clients understand key accounting principles in their business.  When the client can read and understand their financial statements its because he has a better understanding of accounting principles.  A client with an understanding of accounting principles will obviously make a better presentation to their lenders or investors.  Management statements utilizing key accounting principles gleaned from practical accounting services are definitely better tools for managing a business.
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An Excerpt From RG Bud Phelps’ book – Piano Meadows
Thanksgiving in the 1870's

By the end of November Joshua called for a gathering of the families to celebrate Thanksgiving, and to thank God for his bounty.  Mary asked her father if Joe could be invited to celebrate with them, so Joshua sent Tom down to Foxton with an invitation for Joe to join them in their Thanksgiving celebration at Piano Meadows.   Tom found Joe wintering in Foxton and brought him back up the trail.  Joe riding Blaze with Buck trailing along.  He was more than happy to join this small Mormon group for Thanksgiving because he found Foxton to be a very lonely place.

Three wild turkeys the boys were able to shoot would be the main course for their Thanksgiving dinner along with some berries they had found in some of the outlying bushes.  The women had worked together in preparing everything for the dinner.  Each brought a special family dish.  There were nineteen souls standing and holding hands while Joshua gave the blessing and one large Amen came from everyone at the end.  Mary and Joe, fortunately, were next to each other along with Tom and Jenny Jones at one of the smaller tables.  This happy group of Mormons and Joe, enjoyed a very special Thanksgiving here in Piano Meadows…
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