By Dan E. Nino

     The Executive Board of Pangasinan Brotherhood-USA will be officially sworn in on Aug. 24, 2024 from 6 pm to 12 midnight coinciding with its 46th Foundation Anniversary and Gala Night at Anaheim Marriott Suites on 12015 Harbor Blvd., Garden Grove, Ca.

     This was announced by incoming PB-USA President Sue Ann-Tumakay who also revealed that this year’s slogan is: “United We Rise. Lifting Us We Climb.” Estrada-Tumakay, a Physician Assistant whose roots are from Calasiao and San Carlos City, Pangasinan, succeeded her brother Neil Mandapat Estrada. She is also the president of San Carlenians of Southern California.

     This administrative cycle and leadership team of PB-USA is likened to a women empowerment  as the Board chairperson is also a woman in Ellen Rodriguez-Swing whose mother is from Burgos, Pangasinan. A corporate accountant, Ms. Swing is also the president of the Filipino-American Chamber of Commerce of Cerritos (FAC3).

     Inducting officer is Los Angeles County Superior Court Judge Julian C. Recanaa while keynote speaker is Philippine Consul to Los Angeles Francis Maynard S. Maleon.

     Other Board members who will be installed include Board  Vice Chairman Danny P. Tejada (Mangatarem), Executive Vice President Josie Carayugan-Khoo (Bayambang), Corporate Secretary Dean L. Mandapat (San Carlos City), Treasurer Baltazar R. Tamayo, Jr. (San Carlos City) Auditor Pio R. Coquia (Dagupan City) with  Board Members JR Araquel (Alaminos City), Marites Orencia-Bautista (San Fabian), Jann Doctor-Bergado (Santa Barbara), Nieves C. Coquia (Dagupan City), Noemi Viloria-Dumlao (Bani), and Henry Estrada (Calasiao).

     Included for the swearing-in are six vice presidents representing the six congressional districts of Pangasinan province, namely:  Perlita Rasing from Alaminos City (First District), Leoncio D. Dumlao from  Mangatarem (Second District), Mac Posadas from San Carlos City (Third District), Lydia Ceralde from Dagupan City (Fourth District), Sunny Quezon from Pozorrubio  (Fifth District), and Rey Rodrigo from San Nicolas (Sixth District).

    Giovanni Javier (Public Relations Officer), Carlito Lumague (Community Relations Officer), Oscar Camacho (Business Manager), Eddie C. Ferrer (Finance Officer), Dan E. Niño (Compliance Officer), Henry Ward (Peace Officer), Mike Mandapat (Historian) and Mel G. Oxciano (Legal Counsel).

     Pangasinan Brotherhood-USA, a charitable, non-profit 501 C-3 organization  was founded in 1978 by the late Ambassador Armando C. Fernandez who was then the Consul General of Los Angeles. He is a native of Dagupan City.

     For further  information, Interested parties may contact officers SueAnn Estrada-Tumakay @ 209-338-7474; Ellen R. Swing @ 310-800-6997 or Baltazar R. Tamayo, Jr. @ 714-653-0270. – denino1951@gmail.com  

From My Point of View          

Turning the Page to Younger Gen of Pangasinan Brotherhood-USA

By Dan E. Niño

     Garden Grove, Calif. —  Pangasinan Brotherhood-USA reaffirmed its significance as one of the leading nonprofit public benefit,  501 C-3 organizations in Southern California  — with the formal transfer of leadership to the younger generation during the installation of its officers for administrative year 2024-2025 — coinciding with its 46^th anniversary foundation at Anaheim Marriott Suites.

     PB-USA was founded in 1978 by the late Ambassador Armando C. Fernandez who was then the consul general of Los Angeles. He is a native of Dagupan City.

      As outgoing PB-USA Board Chairman,  I presented shoulder souvenir bags emblazoned with our green logo showcasing our provincial map of Pangasinan to PB-USA’s 18th President Sue Ann  Estrada-Tumakay whose roots are from Calasiao and San Carlos City; Board Chair Ellen Rodriguez-Swing whose mother is a native of Burgos town  and  Executive Vice President Josie Carayugan-Khoo who hails from Bayambang.

     I also presented the collectible bags to outgoing President Neil Mandapat Estrada, brother of incoming president Sue Ann and Rey Banaza who  came all the way from Dasol town to attend this 46th Foundation Anniversary, Installation of officers and Gala Night — rolled into one.

    Completing the Executive Board include: Board Vice Chairman Danny P. Tejada (Mangatarem), Corporate Secretary Dean Mandapat (San Carlos City), Chief Financial Officer Baltazar R. Tamayo, Jr. (San Carlos City), Auditor Ping Coquia (Dagupan City), JR Araquel (Alaminos City), Marites Orencia-Bautista (San Fabian), Jann Alexa Doctor-Bergado (Santa Barbara), Nieves Cabaliw-Coquia (Urbiztondo, Calasiao, Dagupan City), Noemi Veloria-Dumlao (Bani) and Henry Estrada (Calasiao).

     Included in the swearing-in are the vice presidents representing the six congressional districts of Pangasinan province: Perlita Rasing (Alaminos City, 1st District), Leoncio D. Dumlao (Mangatarem, 2ndDistrict), Sunny Quezon (Pozorrubio, 5thDistrict), and Rey Rodrigo (San Nicolas, 6th District). Mac Posadas (San Carlos City, 3rd District), and Lydia Ceralde (Dagupan City, 4th District) were out of the country at the time.

     Other officers included Giovanni Javier (Mangaldan, PRO), Carlito Lumague (Pozorrubio, Community Relations Officer), Oscar Camacho (Bayambang, Business Manager), Eddie C. Ferrer (Dagupan City, Controller), Henry Ward (Alaminos City, Peace Officer), Mike Mandapat (San Carlos City, Historian), Mel G. Oxciano (Mangatarem, Legal Counsel), and myself (Mangatarem,  Bani, Compliance Officer)

     The board and executive officers were sworn in by Los Angeles County Superior Court Judge Julian C. Recana.        

     Other highlight of the Gala Night were the presentation of plaques of Excellence Awards  by PB-USA President Sue Ann Estrada-Tumakay to five Pangasinenses who made Southern California their home. They include: Emeben Baysic-Vales, former Miss Pangasinan Brotherhood-USA (1990-1992)  for Musical Theater and as understudy for the lead role of Kim in Miss Saigon on Broadway and during the national tour as “Ali” in Mama Mia. Formerly based in New York, Emeben now reside with her own family in Irvine, California. Her Cerritos-based parents: Vangie and Ben Baysic (deceased) are both natives of San Carlos City, Pangasinan. Emeben Baysic, an alumna of UCLA, entertained the 140 plus Pangasinenses and their guests during the event;

     Kenneth Puzon Mejia for public service and civic engagement as the first elected Filipino-American and first Asian-American to citywide office as well as the youngest office holder to assume the position of  Controller in the City of Los Angeles. His roots are from Bayambang and Mangatarem;

    Eddie Caguioa Ferrer (roots: Dagupan City) for his achievement in the field of business and industry in custom brokerage and freight forwarding based in Long Beach – for over 39 years of experience handling rail, land, air and sea shipments and serves customers from the Port of Long Beach and Los Angeles with worldwide destinations;

      This author for Journalism in Print Media for his lifelong years as freelance journalist. His bylines, taglines and columns appear in various Filipino-American and mainstream newspapers in California, the Philippines such as Asian Journal, Philippine News Today, Weekend Balita, Philippine Post, Philippine Tribune, The US Asian Post, Los Cerritos Community News and Philippine Daily Inquirer. He is also a vlog forum co-host of “Buhay Pinoy sa America” on You Tube.

     Virman Coquia for Music Industry DJ with the Far East Movement with platinum hits and artist management of various genres such as the Korean rock group, “The Rose” and Filipino superstars such as Liza Soberano.

      In her message, Ms. Estrada-Tumakay said, “This 46th anniversary milestone is a testament to the enduring legacy and steadfast spirit of our beloved Pangasinense community. I draw inspiration from the collective spirit and unwavering dedication that define our  community. I will  devote to upholding the noble mission and vision set forth by our founders. Together, we will enrich our initiatives to promote the products from our region and province and continue to celebrate the rich heritage and vibrant legacy of Pangasinan.”

     PB-USA Board Chairperson Ellen Rodriguez-Swing  stated: “Together, with the support of our dedicated team, we are committed to advancing the missions of Pangasinan Brotherhood-USA like providing opportunities for personal growth, foster true friendship and promote the unique culture and traditions of our beloved province. As part of the new leadership team, we are fully committed to carrying out our missions forward with passion and purpose. I extend my deepest gratitude to our outgoing officers for their exceptional leadership and to all our members for their unwavering support. We will continue to work for the betterment of our community.”

     In his letter on the occasion of this Gala Night, Pangasinan Gov. Ramon V. Guico 111 lauded his province mates for their livelihood programs for the province. “Pangasinan Micro, Small and Medium Enterprises had been blessed by your advocacy to promote the products of our artisans, entrepreneurs and manufacturers. Your commitment to enable our Pangasinan MSMEs to find their niche in the international market has created jobs, sustained industries and  changed lives. He added, “For this, I am truly grateful. I am passionately focused on providing livelihood development programs for our province mates. Please count me in  as I pledge to fully support your endeavors to help our ‘kabaleyans and kababayans’ in Pangasinan.”

     In his valedictory message, outgoing PB-USA President Neil M. Estrada,  said, “As I pass the torch to the new officers, I am confident that under the new leadership team, our organization will continue to flourish and achieve new heights. I have no doubt that your vision, dedication and passion will guide our organization towards even greater success.  It has been an honor to serve as your president and I will forever cherish the memories and friendships forged during my time in office.” — denino1951@gmail.com

Pangasinan Brotherhood-USA To Hold Christmas Celebration

On Dec. 11 At Kusina Filipina Cerritos

Cerritos, CA – Pangasinan Brotherhood-USA, a 501 C-3, public benefit, non-profit organization, will celebrate Christmas and 43rd foundation anniversary  on December 11 at 7:30 p.m. at Kusina Filipina (formerly Josephine’s) on 183^rd Street in this city.

            This was announced by its board chairman Dan E. Nino and president Neil M. Estrada after a unanimous vote by its board of directors. This came about after almost two years of lockdown that derailed PB-USA’s  activities including a formal induction of its new board of directors and executive officers, fund-raising events, service projects and search for Miss Pangasinan USA.

            Aside from Nino and Estrada, the other board of directors include Jacqueline M. Ferrer (vice chairman), Lina Cabal (board secretary) Roger Cabal, Nieves Coquia, Ping Coquia,  Rhenee M. Ferrer, Dean Mandapat, Elisa Urbano and Rosemarie de Vera-Javier.      

            During a recent board meeting, Mr. Nino stated said, “Although we are cautious and most of us are already vaccinated including booster shots, we should not be held hostage by this pandemic in all our lives.”    

            Executive officers include: Sue Ann E. Tumakay (executive vice president); vice presidents
Perlita Rasing (1^st District); Leoncio D. Dumlao (2^nd District); Marc Posadas (3^rd District); Maritess O. Bautista (4^th District); Jason Agcaoile (5^th District); and Ray Rodrigo (6^th District);

            Kate Estrada (executive secretary); Julie M. Estrada (assistant secretary); Danny P. Tejada (treasurer); King C. Disimulacion (auditor); Giovanni Javier, PRO; Noemi V. Dumlao (community relations officer); Oscar Camacho and Jann Alexa Doctor-Bergado (business managers); Eddie C. Ferrer (comptroller);  Henry Ward and Henry Estrada (marshalls); Mike Mandapat (historian); and Mel G. Oxciano (legal counsel).   

            Convenors within Pangasinan Brotherhood-USA are also included as key officers to expand wide reach of participantion. They are: JR C. Araquel, coordinators for Mellenials; Illen Estrada for Next Gen and Jane Coquia for Baby Boomers.  

            To enliven the Christmas celebration, a band will provide entertainment, raffles with a giant TV screen as a major prize, group singing, exhibition dance and a solo  rendition by  Lyndon Apostol whose roots are from Mangatarem, Pangasinan and San Clemente, Tarlac —  and many more surprises in the pipeline.    

            An alumnus of UCLA (major in Philosophy, English and Film), Lyndon Apostol is an actor, singer and acrobatic dancer with Monarchs Gymnastics and California Dance Theatre. He was nominated twice for Best Featured Actor on Broadway World for the role of Chino from West Side Story and Minsik Lee from Comfort Women.

            Before the Pandemic ruined the plans and activities of  Pangasinan Brotherhood-USA, it  has been engaged in charitable programs like partnering with other non-profit organizations to provide financial assistance to Gabay Group in Quezon City, affordable housing through Gawad Kalinga in Pangasinan, economic empowerment of Pangasinan producers and manufacturers, scholarship programs for qualified college-bound Pangasinan students,  disaster relief assistance, self-improvement and wellness seminars, among others.     

Donation is $40. For further details, interested parties may call Neil M. Estrada at 562-301-9972, Dan E. Nino at 562-508-8099, Jackie M. Ferrer at 714-757-3502 or Rhene M. Ferrer at 714-761-1597. You may also surf PBUSA1.COM. – denino1951@gmail.com   

Excluding the Sale of Main Home From Seller’s Income

From My Point of View:

Excluding the Sale of Main Home From Seller’s Income

                                                            By Dan E. Nino, CTEC/CRTP

For many years that I’ve been preparing income taxes, aside from sales tax and tax filing for non-profit organizations, I found out that I learn something every day. Every tax return is different from each other. The circumstances, the status of tax filers, their gross income, adjusted gross income, tax deductibility, tax exclusions, dependents, etc. are taken into account.

But  one aspect of the taxation that I found very interesting is the sale of a main home by divorcing owners. As well all know, divorce is a contentious matter. But I was able to assist my client’s tax return to her satisfaction into a win-win situation.

There are also times that I serve as personal counselor because they tell me their personal problems. I can’t just ignore their sob stories because I don’t want to appear rude and dismissive.  

Anyway, according to federal tax laws, a taxpayer may qualify to exclude from their income all or part of any gain from the sale of their main home. A main home is the one in which the taxpayers live most of the time.        

I found out that closing costs or expenses in selling a main home are example of exclusions or items that are not required to be included as gross income.

Fifty percent of the net proceeds directly associated from the sale of a main home should be given each to the divorcing couple. Expenses incurred in the sale of the main house should be equally divided by the sellers or divorcing couples as exclusions when one files his/her income tax return like real estate agent’s commissions, legal fees, escrow charges, County Transfer Tax, Escrow Fees, Document fees, Loan Payoff, Notary Fees, miscellaneous payoff charges, and other costs or fees paid in order to sell the home. 

For the federal side, just fill out the Sale of a Main Home Worksheet in the Schedule D, Other Menu to see if any of the capital gain from the sale of their main home can be excluded.

Generally, if a taxpayer meets the following tests, they can exclude up to $250,000 if filing single or  ($500,000 if married and filing a joint return) of the gain from the sale of a main home.

The taxpayer must have owned and lived in the home for at least 2 out of the last 5 years leading up to the sale of the home and must satisfy the ownership test and residence test.

The required two years of ownership and residency during the five-year period ending on the date of the sale do not have to be continuous nor do they have to occur at the same time.  A taxpayer meets the tests if they can show that they owned and lived in the property as their main home for either 24 full months or 730 days (365 × 2) during the 5-year period ending on the date of sale.

Here are the frequently asked questions as proffered by the IRS in determining if a taxpayer qualifies to exclude all or part of the gain from the sale of their main home. Refer to IRS Publication 523, the section entitled “Does Your Home Sale Qualify for the Exclusion of Gain?

The sale of a main home must be reported on the taxpayer’s federal income tax return if any of the following apply:

• There is a taxable gain on the sale of the home
• The taxpayer elects to report a gain that is eligible for the exclusion
• Reporting a Loss:  A loss from the sale of the taxpayer’s main home can not be deducted from income on the tax return.

More Than One Home: If you have more than one home, you can exclude gain only from the sale of your main home.  You must pay tax on the gain from selling any other home.  If you have two homes and live in both of them, your main home is ordinarily the one you live in most of the time.

Example One: You own and live in a house in the city.  You also own a beach house, which you use during the summer months.  The house in the city is your main home; the beach house is not.

Example Two: You own a house, but you live in another house that you rent.  The rented house is your main home.

I hope these tax tips can be helpful next time you prepare your income tax – especially for those divorcing couples. – denino1951@gmail.com