Tax Changes 2026
Rotary President and Southwest Arkansas Accounting Services CEO Fernando Balderas spoke to the De Queen Rotary Club at their weekly meeting on Monday, February 6th, about the 2026 tax changes. Standard deductions for this year are as follows: single/married filed separately $15,750, married filed jointly $31,500, head of household $23,625, and 65 and older an additional $2,000. 2025 IRA contribution limits are $7,000 for 50 or younger, and $8,000 for 50 and older. The contribution limits will increase to $7,500 for 50 and younger, and $8,600 for 50 and older. April 15th is the deadline to contribute. The gift tax exclusion will stay at $19,000. The OBBBA law for 2025-2028 includes no taxes on tips and a $25,000 maximum deduction. Taxpayers cannot claim married filed separately. No taxes will be issued on overtime, just the premium (.5 part of OT). Deduction limit is not allowed on married filed separately, but are $12,500 for single and $25,000 for married filed jointly. Deduction phase out is $150,000 for single and $300,000 for married filed jointly. The senior deduction is $6,000 if you are 65 and older. You cannot claim married filed separately but has a deduction phase out for singles at $75,000 and married filed jointly at $150,000. QBID is made permanent and includes a 20% qualified business income deduction. The maximum annual deduction for qualified vehicles purchased for personal use is $10,000. Deduction phase-outs are available for tax payers with modified adjusted gross income over $100,000 ($200,000 for joint filers). The bill originated after December 31st, 2024. Used vehicles do not qualify. Personal use vehicles secured by a lien only qualify. Vehicles must be less than 14,000 pounds and assembled in US. Taxpayers must include the Vehicle Identification Number (VIN). Rotarian Veronica Ozura introduced Fernando.
Miss DHS 2026
Junior Hailey Culp was named Miss DHS Saturday night, February 7th. The pageant consisted of 19 girls that varied from sophomores to seniors in classification at De Queen High School. In addition to the crown, Hailey was honored with Outfit of Choice Award and Community Service Award. 1st Runner Up was Azulenny Ponce who was also awarded Evening Gown Competition. 2nd Runner Up was Emmie Hale who was also awarded Interview Competition winner. Miss Congeniality was Allie Watson who was voted on by fellow contestants. People’s Choice Award was Kara Hernandez. Contestants competed in interview, outfit of choice, on-stage question and evening gown. Talent was optional for the event. Hailey came in your #1 Country Studios earlier Tuesday morning, February 10th, to talk about the event. Miss DHS was actually Hailey’s first pageant, and she participated in it thanks to her desire and support from her mom. Hailey said the contestants were given questions prior to the event to prepare. For winning Miss DHS, Hailey will get introduced at halftime during one basketball game and will be honored on Homecoming Float. In her free time, she loves spending time with her mom and dogs and rides four wheelers with her dad. She hopes to participate in Miss Arkansas Pageant in future, and she plans to enter the TCA teaching program at UA Cossatot. She thanked Mrs. McMillan for helping her during the event with makeup and supporting all the girls that participated as well as her mom Amanda.
Lewisville City Governor Speaks at Rotary
Ethan Dunbar (left) was the guest speaker at the De Queen Rotary Club’s weekly meeting on Monday, February 9th. Ethan is the Mayor of the City of Lewisville, Arkansas, and a lifelong servant leader with a deep commitment to community and country. A retired Command Sergeant Major, he served over 33 years in the US Army, including four combat tours, leading people and missions under the highest levels of responsibility. After military service, he earned his community’s trust by being elected and re-elected Mayor, overseeing city operations, infrastructure, and public safety, while also serving as Chairman of the Arkansas Black Mayors Association. He holds a PhD in Leadership and is a graduate of several statewide leadership programs. More importantly, Dunbar is a proud Rotarian, living out the principle of Service Above Self, including participating in a Rotary mission trip to Guadalajara, Mexico, last October. Dunbar talked about the trip at the clubs weekly meeting. The mission trip costs over $1500 USD for paint and supplies and approximately $2600 USC for medical and dental supplies. Dunbar said the members on the mission trip visited the Round Pyramids. 7 Rotary Clubs participated in the trip, which included Arkadelphia and Stamps. Highlights of the mission trip included volunteers and districts working together to provide donations, cleaner water and sanitation for the environment, economic and opportunity development, basic electricity, therapy, prevention and treatment of disease and conflicts, as well as medical and other health benefits. Dunbar concluded the meeting by answering questions as well as state he is running for a spot in US Senate for state of Arkansas. Dunbar is pictured with Rotarian Ethan Wolcott (right).
Rotary Student of the Month
Kyle Williamson (right) was named Rotary Student of the Month at the club's weekly meeting on Monday, February 9th. He is a member of the National Honor Society, 4-H, and has been part of the football team since 2nd grade and was recently named co winner of the Rotary Cup in December. His accomplishments for football included All Conference honors three times and leading the team in both sacks and tackles for loss for three seasons. He was named 4-H Teen Star, serving as a 4-H State Ambassador, participating in 4-H National Congress, and holding roles as a 4-H CALL Tour Representative and National Ignite Candidate at Washington, DC this spring break. In FFA, he has served as Chapter President, earning the Model of Proficiency in Feed Sales and qualified for the State Livestock Judging Competition three times. He is a member of Geneva Missionary Baptist Church in De Queen and is actively involved in the church youth group, where he assists with Vacation Bible School each year and plays guitar with the music ministry. He will graduate with 24 college credit hours in May and plans to attend Connors State College in Oklahoma to continue his career in livestock showing at the collegiate level, then transfer to the University of Arkansas in Fayetteville to earn a Bachelor’s degree in Agricultural Animal Science with a minor in Agricultural Business and Education. Pictured with Kyle is Rotary President Fernando Balderas (right).
Rotary New Member Induction
Joyce Lipsey (center) was inducted as a new De Queen Rotary Club member on the club's weekly meeting on Monday, February 9th. She is the Front End Lead for Walmart. Her sponsor is ZZ Kamruddin who did not attend the weekly meeting. Joyce was accompanied by guest Lorena Branson (left) at the meeting. Also pictured is Rotary President Fernando Balderas (right).
De Queen High School Cheer Signing
Teralee Stewart (middle), a senior at De Queen High School, signed on Tuesday, February 3 to cheer at Henderson State University in Arkadelphia, Arkansas. Teralee is the daughter of Gary and Sara Stewart. Pictured with Teralee are her coaches from De Queen Junior High and High School. From left to right: Ginger Marshall, Sara Stewart, Jennifer Johnson, Janet Dunson, and Lisa Carver.
UA Cossatot Chancellor Speaks at Rotary
At the February 2nd De Queen Rotary Club meeting at Micah 6:8, University of Arkansas-Cossatot Chancellor Dr. Steve Cole updated the Rotarians about the latest happenings at the local college. Dr. Cole, who is in his 31st year at UA-Cossatot, says the college strives to make sure that there’s a demand for what students prefer for a career. The college employs 140 full-time. Counting part-time personnel, the college has more than 200 employees with an annual operating budget of $11 million. Compared to Spring 2025, the 2026 Spring semester enrollment increased from 1,220 to 1,235 students. Dr. Cole attributed the growth to athletics. There are 85 student athletes enrolled now at UA-Cossatot competing in co-ed shooting sports, soccer, and basketball. Down the road, the college hopes to launch baseball and softball programs which will attract around 80 more student athletes. There are 718 full-time students enrolled in college courses at present. Of the total spring enrollment of 1,235, 37% are male and 63% are female students. The local college is still the only Hispanic-serving institution in the state, and UA-Cossatot will be inducted into the Latino Hall of Fame in March. Enrollment at the local college is 27% Hispanic and 12% African American. Dr. Cole told Rotarians that UA-Cossatot was awarded a $650,000 grant last week to launch a Veterinarian Tech program on the De Queen campus this fall. One of the big advantages of being a part of the University of Arkansas system is access to all the tools that the system offers. A UA-Cossatot student can transfer to any four-year school in the UA system and continue to pay the lower UA-Cossatot tuition fees. In response to questions from Rotarians, Dr. Cole said that the field of solar panels, located in a flood plain across the road from the De Queen campus, are part of a larger U of A solar system. Dr. Cole estimated that the savings that the local college will see annually from switching to solar power are projected to be $30,000 – $35,000. Dr. Cole says the college tries to save parents money. 80% of the classes at UA-Cossatot don’t require the purchase of a textbook. And with the concurrent courses offered at local high schools, students can graduate having earned several college hours at no cost to their parents. Asked about future campus dormitories, Dr. Cole said the public-private partnerships are a possibility, and that a potential investment group planned to visit the campus later in February. Dr. Cole (left) was introduced by Rotarian Madelyn Montgomery (right), who arranged the program.
De Queen Rotary Club Induction
Legacy Academy Celebrates 2025-2026 Homecoming
Legacy Academy hosted its 2025–2026 Homecoming on Friday, January 16, marking a day filled with worship, fellowship, celebration, and Warrior pride as the school faced Valley Christian of Russellville in an exciting night of basketball. As always, the school community came together to support the day’s events. Moms created an amazing spread of lunch and snacks, fueling the girls as they spent the afternoon preparing for the evening festivities—laughing, helping one another, and enjoying a day built around sisterhood and grace. As evening approached, the gym filled with families and supporters for the annual Homecoming Court presentation. Legacy Academy proudly recognized the achievements and character of its young women, celebrating both their individuality and their shared commitment to faith and community. Homecoming court was named as followed: freshmen maids (Addyson Carrell, Jocelyn Cisneros, Shaylee Dossett, Vivian Faye Garner, Sophie Keeton, Maelei Jo Alexis Erwin, and Izzy Ward), sophomore maids (Libbie Marie Bartek, Myleigh Kay Fry, Makayea Faith Martinez, and Reagan Ogé), junior maids (Olivia Anne Lofton), and 2025–2026 Homecoming Queen (Senior Skylar Alexander). For more information about Legacy Academy, visit LegacyWarriors.org.
Hospital Foundation Topic at Rotary
At the January 19th De Queen Rotary Club meeting at Micah 6:8, Bruce Jackson, chairman of the Sevier County Medical Center Foundation, presented the program. There are three areas that a community must have in order to thrive: commerce, educational opportunities, and health care. The citizens of Sevier County made a long-term investment when a one-cent sales tax was passed to construct and operate a hospital. The hospital foundation, a 501C3 corporation for tax deductible gifts, has both short-term and long-term investment opportunities. Examples of short-term investments would be fundraisers and donations. An example of a long-term investment would be a legacy gift. The foundation has been in existence for five years and has already contributed thousands of dollars to Sevier County Medical Center to help fund various equipment purchases. Jackson said some of the purchases include mannequins for high-tech CPR training and recertifications, a chest compression machine to better treat heart attack victims, various pieces of therapy equipment that save patients time and travel, and even a state-of-the-art microscope. After investing in several equipment purchases, the foundation still has around $300,000 in cash assets, which is a testament to the strong community support the foundation has received. Recent fundraisers conducted by the hospital foundation include the December Holiday Health Walk, Veterans tributes, and a chili luncheon. The chili fundraiser was a big success as 350 bowls were served by board members who donated their time and personally covered all the expenses associated with the luncheon. Upcoming events in the planning stages include a Pet Walk and a night of bingo. Besides Jackson, other foundation board members include Patty Sharp, Lorena Branson, Sarah Casteel, Shelly Morris, Mandy Hooker, Ernie Echevarria, Curtis Black, Ned Hendrix, and Sandra Jackson. Although the Foundation works closely together with the Sevier County Medical Center, it is a totally separate entity. Persons interested in donating to the foundation can reach out to any board member of mail a check to P.O. Box 746, De Queen, AR 71832. Jackson was introduced by Rotarian Veronica Ozura, who arranged the program.