S2, E2: All Businesses Need Accountants - Journeys of Accountancy

Zach’s background Hello, I'm Joanne. Speaker 2 Wood and I'm Mark Cowan. Welcome to Journeys of Accountancy. Speaker 1 Today we speak with Zach Hansen, a graduate a Boise State who works for Cinder Accounting in Boise. Welcome to our podcast, Zach. Speaker 3 Thank you for having me. Speaker 2 So why don't we start before we get to your journey of accountancy, why don't you tell us about where you grew up and kind of the environment you grew up in and then kind of what led you to come to Boise State? Speaker 3 Yeah, So I'm from a small town in Washington, graduating class, was about 20. I have a bunch of family here in Idaho and my sister went to Boise State and she kind of convinced me that it was a good idea to come here once I was year. I was initially a construction management major. Kind of after taking some of the initial classes, I realized I didn't really like it that much. In talking with my aunt and uncle, who are both Cpas, they kind of convinced me to go the accounting route. I was kind of thinking more like finance, but they said if you do accounting, it's more like the language of business and you could do finance later on if you wanted. But if you did finance, you're kind of stuck with finance. So that kind of stuck with me and that's how I ended up the accounting degree. That's pretty. Speaker 1 Amazing because I'm a lot like you. I grew up in a small town also and I kind of struggled to figure out what I wanted to do and it took me a while to get into accounting. And I love that you look use the word language of business because I didn't tell you to tell say that. But that is so true that you can always learn the language of accountancy and do anything. Oftentimes if you get into another degree, it's hard to change over to accountancy. You can still do it, it just takes a little bit more work. Speaker 2 So when you came to Boise, did it seem like this was like a big city to you, or was it an easy transition? Coming to Boise Did take a little bit getting used to you know growing up in a small town and playing sports my whole life. Like I knew everyone and everyone knew who I was and then you'd come to bigger city. To me this is, I was kind of like a little fish and or a big fish in a how's that saying go? I was a big fish in a small pond, but now I'm a small fish in a big pond and it was weird like walking to class and you know, in high school was like, I wouldn't see anyone I didn't know and I'd come here, I'd walk to class and I wouldn't see anyone that I did know. And it was took a while getting used to that. Speaker 2 Do you walk around town? People aren't going. Hey Zach? No. Speaker 3 Yeah, it's different for sure. Speaker 1 I had that same experience. I remember I felt the same way. I grew, graduated with you know, 15 people small town. I remember my first day on campus. I went through US or I went to a school building that was K through 12/1 school building 1 level and my classroom was on the third floor. It was like 312. I could not figure out where to find 312 and I had to ask somebody for help because I'd never been in a bigger building other than like JC Penney's where there was two floors and the escalator went up right. So I I understand that feeling. Speaker 2 How did you find your first accounting job? Speaker 3 I believe it was zip recruiter or whatever the other one was called. I can't remember. Speaker 2 So he just went online to typical recruiting, OK? Speaker 3 And then had an interview. At the time we the office that I initially started working at was at the village, so I did an interview there at like one of the coffee shops. Speaker 2 So the village being in the mall in Meridian, Okay, okay. So then you spent your career so far working for smaller CPA firms. Working for Smaller CPA Firms And so tell us kind of what you do in those roles and what really do you find most interesting or exciting about working in a smaller CPA firm practice? Speaker 3 When I initially started was kind of doing everything did a little bit of bookkeeping did you know audit work tax work kind of consulting whatever was needed. I was I was doing since I've switched to this, the company kind of split. Now it's more just managing people that are doing bookkeeping stuff and then you know helping like we talked about earlier going to do a little taxes on the side. But that's kind of the just I I enjoy doing how it's not the same every day. You know, you kind of get to do different things and learn about different things. So I've always liked that rather than just doing the same thing over and over again, which I know kind of happens a lot when you go to like a big company and you do private accounting. So that's one thing I like about the more public side of things. Speaker 1 So you've kind of started talking about basics, right? Cannabis Of what you've done at this for, I mean you couldn't generalize things forever, but let's dig a little deeper into what the unique industry you actually help with and what happens there and some of the the different things that go on. So one of your clients actually specializes in legalized cannabis. So what is unique about that situation and how does the accounting differ? And you know, it might be surprising to some students that yes, every industry does need an account. Speaker 3 Actually almost all, I believe all of our clients except for two or three are cannabis related. We have a, we have a vape manufacturer as well and one even one of our companies is our clients is in starting to do like psychedelic stuff. So that's a little little different. I don't really do much there, so I can't really speak on it. But as far as cannabis, it's just very unique in that it's federally illegal still. So as far as like taxes, you can only deduct the cost of goods sold. So anything outside of, you know, whatever it costs you to produce the product or for the retail stores, you know, it's whatever they're purchasing the, the purchase prices, that's the only thing they can can deduct. So either accounting or marketing, any of that stuff have to add it back on at the end of the year. And so a lot of the companies that are a lot of our clients, they'll actually be losing money and they have to add these expenses back on and then they have to pay the government even more tax. You could put them even farther in the hole. Speaker 2 Yeah, just to just to clarify for our listeners who maybe haven't studied taxation yet, even income from illegal activities is fully taxable. That's why these businesses have to pay on what they earn. Then Zach, you were pointing out that they don't get the deductions that other businesses get because of because of that illegal status. Visiting Retail Stores in California And I take it that none of your clients, therefore, because cannabis is illegal in Idaho, none of your none of your clients are actually selling in Idaho. Speaker 3 Correct. All of our clients are pretty much in California. Speaker 1 So that's an interesting point, right? You're in Idaho, they're in California. It's pretty common these days to not do the accounting local. Do you ever go visit the retail stores in California and what do you do when you go visit? Speaker 3 Yeah. Actually I just got back on Saturday last week I was in LA because of the industry, there's a lot of cash involved. Banks don't necessarily, most big banks won't let you use use them. So a lot of my clients, they've gone through 3/4 banks because when you know like Chase or U.S. bank finds out, they shut their countdown. So there is a lot of cash involved. And so we, we tried to go meet with them and kind of get some processes in place because a lot of them started as illegal or the black market and they're converting over to being on the legal side of things. And so, like their processes aren't in place And so we're trying to implement them and just meet the the owners and the, you know, store managers and stuff. Speaker 2 What are some of the things I know back when I worked ski resort when I was doing their taxes, it was still a very cash focused business back then. How to protect cash And so there were elaborate procedures that were around the moving of cash and when the when the truck would come and when we would bring things up to the cash room where they sold the lift tickets and everything else. What sort of things do your clients do to protect the cash, the massive amounts of cash that they're they're handling? Speaker 3 Yeah. So the the big client that I mainly work on, they have, they're actually their 18th retail store that's opened up today I believe. And they all kind of use the same bank. And they have a similar process in that they have this, the safe on site that the bank that the bank provides them. And at the end of each day they put all the cash in there. And so it spits out a little receipt. And then eventually they'll come and pick the money up. We have them fill out certain forms like, you know, this is what our POS system says the sales were for the day and this is how much we're depositing. And then we have people reconcile that on a daily basis and they're supposed to upload any expenses they have, any cash expenses. And then we kind of reach out to them just ensure that the no cash is going missing. Because there's, I want to say when I was looking today this there was like 300 to 400,000 I want to say in sales for this one client in cash just coming in in one day. So it's there's a lot of money going around and it's really, really easy to to lose track of things so. Speaker 2 So they can't. They can't even take like credit cards or. Speaker 3 They can. It's just they're usually not the, you know, prominent companies that you'd normally use. And so their reports aren't always the best, they're not the the best companies in general, so. Speaker 2 OK. Speaker 1 So they can take credit cards, but and do people just not want to use credit cards so it they can be tracked back to the store? Speaker 3 Or, well, there's also the idea that they buy ATMs and put them on site and then they charge a fee so they can make more money doing that as well. A lot of the, the merchant companies just don't want to accept it for cannabis, so it's kind of harder to find those ones. And if they do, they charge a lot in fees. So a lot of owners just choose to just do cash only. Speaker 1 So let's go back to just one other thing. You said they come and get the cash. Who is they? Is that the bank? Is that an armored truck? Speaker 3 The bank with an armored truck. Yes, they come and pick up the cash. Speaker 2 One of the few banks that you're able to use because a lot of banks, like you said, won't touch this business because of legal liability. So this is one of so one of the few banks that is willing to deal with this industry. They provide you with a safe and they provide the client with a safe and you said they put the cash in and then once the safe is shut, then only the bank has access to it. Is that correct? Speaker 3 That's what I understand. It's like a it's a money counter and a safe and once they they put all the the bundles of cash in there and it counts it for them and then spits out a receipt and then yeah, I believe they don't have access to the cash. Speaker 2 OK. And like you said, that is then reconciled to the point of sale, so the actual cash register and to make sure that nothing is sort of slipping into somebody's pocket. Speaker 1 And I think that's a fascinating topic because the world has gone so far away from cash, especially during COVID we really went away from cash. So I don't think we often think about that especially as students that cash can still go in there and then there still is armored trucks. That was a big part of my accounting career was armored trucks and and that and now you don't see them at the stores as often anymore and you used to see in stores you know throughout the day. If you got too much money in your safe, it would you would put your money in like one of those bank funnels and it would go shoot up to the office and you don't see that anymore. So since you said you visited the stores, are the people that work with all this cash and take it from the clients? How to Deal with a Cat Attack Are they rough looking people and do they have training on like how to stand up to somebody if somebody comes after the cat? Speaker 3 Majority of the stores they have an armed guard, usually on site, somebody even have them stay overnight. They all have, you know, camera systems and everything. So as far as people coming after, I haven't heard too much about that. I know one or two, you know they've had some like break insurance and you know, stuff getting minor stuff getting broken or stolen, but nothing too crazy. No, no instances of that. Speaker 2 Well, that that brings up another point that you talk about securing the cash, but what about securing the merchandise? How to Secure Cannabis Products I mean there would be some people, and my understanding is that in California in particular, they legalized cannabis, then heavily taxed it so that and in fact they may have taxed it so much the illegal market is still operating and thriving, which means there might be temptations to come in and break in and steal some of the legal product. So how do they protect for that? Do they have a safe too that spits out it now? Speaker 3 Yeah, they do have a personal safe. They also almost all the stores that we visited they they have like a key card system that only employees can get. You know you have the floor where the like the glass is there and you know you can see the display of of items. But the actual most of the product majority of the inventory is back in a you know locked away room that only certain people have access to. As far as the the cash that they keep on site, they they have their own you know safe that they they use as well so. Speaker 1 So it's set up a lot like a jewelry store, right, where jewelry stores have things out in the cabinets and they have more product back behind that's locked up. So those clear glass cabinets. Speaker 3 And then you were mentioning kind of the black market actually when we were there, I think it was the Hollywood area they were talking about how there's they have this group of people that work with the city. Some, I don't know if it's a group text or it's like a, you know, committee that you know when someone finds out about a black market site or you know someone's doing this, they have like a tip line type thing. So they pretty much shut it down at least in that area where they shut it down really, really quickly. So the black market can't kind of, you know, take away from there? Speaker 1 So even though it's illegal from the federal government, California's trying to legal, like get rid of the illegal part of it and make it legal. So it's they Canmore watch it, I guess. Speaker 2 Well, I think there's regulation. So the idea is that the legalized market, which I've, I've heard it referred to as the Gray market, like the you have the black market, which is totally illegal, and then you have the Gray market, which is legal in California under California State law but is illegal federally. The idea is California will have a regulatory control over all this as to who could sell it. They have to track the plants, I believe from seed to sale is what they say. Speaker 3 Yeah. There's a metric system that they use that like all inventory, inventory purchases and sales like it has to go through there separately and you know the state has access to that. So and I believe from what I hear it's universal. So other other states have to use the same metric system. I believe on this one client we have their their new store opening today I believe isn't New Mexico so. Speaker 2 So this isn't like let's harvest the corn and sell it. It's everything is tracked. Speaker 1 Yeah. So these clients aren't, they're not growing it, but they bring it in. And what kind of audit do you go in and do as an accountant like? Speaker 3 In my current role, we don't do any audits right now. But in the past we used to go in and you know at the retail stores we'd weigh, weigh the weed and make sure you know it matches what they have on on site or in their books. And then we did have some like groceries or farms you want to call it and we would go in and count the plants and do inventory that way. That's a I mean as far as like what we did there on site that's kind of what we did but. Speaker 1 So it's very well tracked and I wanted to point that out to the students that you know, that does put it like it's kind of in the Gray market because it's more tracked and counted for. And it's not just, you know, slipping out and spare tires in the back of somebody's car and being sold on the side of the street or, you know, however it gets across different borders. Speaker 2 And supposedly it isn't, you know, tainted with other drugs. So anything else on cannabis we should know about that? Any weird things? Any stories you want to share with us? Speaker 3 OK. I do have, they're not no longer a client of mine anymore. We kind of touched on the, the tax side of things. Taxes on Cannabis You know the State of California, they have their own their own sales tax just like anything else. But then they have an excise tax. So they charge 15% on top of on top of that sales tax. Most cities have their own city tax as well. So most of it is passed on to the customer and that's part of the reason why the prices are so high. It's because everyone wants their cut. But I did have this one client they were doing, I want to say about like 6 to 7 million in sales a month. And they were doing like delivery service, which is also kind of a Gray area DoorDash, yeah, they racked up like over $2,000,000 liability to the state of California. And on 2 occasions, the DEA actually showed up and raided their store and took all the cash. They had the save out of the like everything, any cash that they had. Speaker 2 The the federal The feds busted. Speaker 3 Them. Well, I guess maybe not the DAA, but like the. Speaker 2 Or the California authorities. California authorities, OK. Speaker 3 I guess. Speaker 2 Is so if you don't pay your taxes, they get serious about this, OK? Speaker 3 And actually I some of my current clients you know they'll this the sales tax is a little isn't as bad but the the excise tax if they're not on time like I have some that are you know a month behind right now or I guess they do it quarterly. So they probably almost doubled their liability from penalties just from being late because they just they're they're you don't want to mess with the especially the state of California, they just kind of kind of after you. Speaker 2 Wow. So I guess it's important then that these these cannabis business owners have sober accountants to to keep track of all the excise taxes and make sure they're paid in a timely manner. Speaker 1 I've my retail stores I used to work in were in California also and you know you talk about sober accountants, but you've also got to have the accounting system that can track all that because with all those different codes it can get to be a mess really fast. And I've I've learned one of the fastest ways I actually did this in a class once to get students to argue is to have students from California raise their hand and then at ask them how much sales tax they are charged when they purchase something. And based on the sales tax and the excise test, everybody says a different number. And then they all start to question themselves, 'cause they haven't been home for a while, and then they start to argue with themselves. It's kind of fun. I've done it a couple times just to like when people were falling asleep, but it's it's a lot because even people in California don't realize that they're in different zones. Speaker 3 Every city or area has their own rate and like there's a there's a state minimum. And then I want to say Hollywood's a little higher, richer areas. They have a little higher tax, but yeah. Speaker 1 Yeah. So if you're listening to this and you're like, wow, I'm an ITM major that's going to put reports out and I I just, I'm going to do that. It helps to understand the accounting language because all those codes have to be programmed different. And there's lots. There's actually really good money going into that career right now because we need programmers to be able to understand the accounting language and pull that data back out. So that data analytics is so important. How to set up a new store So is that something your firm like helped with? Like you you, you mentioned a couple of clients that seem to be expanding. One was just opening a new store today, one was going into New Mexico. Like say you have a client that's been pretty much operating in California and they decide to open a a store in New Mexico. And this is not just you know, any store, this is a highly regulated industry. So do you. How does your firm, like, help them get set up to make sure they're complying? Speaker 3 Yeah. So we usually go into there, well this client we've had some trouble with in the past where they just like oh, we're having a new store open up you know tomorrow or whatever. Can you set up the POS system for having like and there's a couple stores where we're just now getting bank access to like you know, pull reports and stuff and you know even just, you know, add the transactions to the to QuickBooks. We're just now getting that. I think we got it yesterday and we've had a couple of these for you know, 3-4 months. It's like now we got to play catch up. We've kind of gotten them into a system of, you know, OK, we're going to let you know, like because they are also, they're running into problems with the states. You know, they all want you to register, get a seller's permit. They're supposed to be filing sales tax returns. They don't let us know. So then they get delinquent notices that they're not, even though it's supposed to be 0. They still want their returns filed. So they're getting delinquent notices. So now we've kind of gotten them into this routine now of you know, they'll let us know in advance. We get them set up with the POS, getting the taxes and everything all all lined up. We use a couple different apps to one of them. We we have them upload any expenses. They can use their phone and take a picture and it goes to this app and then we can categorize it from there and it goes straight to QuickBooks and then it brings the image with it. So you proof or the receipts, especially in the cash industry, we need all that stuff. And then we also use, we have another app that pulls from the POS system and posts sales and cost of goods sold on a daily basis to QuickBooks. My boss is very into accounting, podcasts and finding these different types of things. So we've tried to automate a lot of our processes. So we've been trying to get that stuff set up when we can. That way it's kind of a smooth transition and we don't get behind with. Speaker 1 So there's a couple of things I want to go through with what you just said. What does POS stand for? First off, what does POS stand for? Because we've got students out there that don't know what you're talking about. Speaker 3 Point of sale system. Speaker 1 Point of sale. So that's the software that's at the point of seller at the cash register that they're using. The second thing I want to point out is it's not just cannabis industries that have a hard time getting information. So many small businesses and so many new businesses, they just jump in with no accounting goals. Like they just jump in and then they get three or four months into the process and they realize, oh, I have to report this. I have to do my sales tax, I have to provide financial information. Oh, I'm losing money. Where's it going? And so they have to backtrack into that. So that's kind of normal in all industries and that's, that's why we hope you're here at Boise State to get an accounting, you know, some knowledge. And that's why they make all business majors take these classes is because if you understand some accounting needs to happen, you're better off before you start any type of business. Speaker 3 Yeah, actually a lot of the cities there's kind of a a process of getting a license and so the this big client of mine, they pretty much just whenever you know a new city saying they're going to you know give out a license, right. They just apply anywhere. It is all over the country. Like they got applications, you know, pending and I don't know how many different states, but and pretty much you have to like start paying rent, you have to do all these things to prove that you're, you know, you got a location ready and then they might just lose that money. Speaker 2 What's driving that just to be ready to enter that market in a moment's notice? Is that what it is? Speaker 3 Or yeah, but then also most of the cities now, they're trying to do like a social equity thing. And so they try to pick minorities or, you know, people who've been convicted of like cannabis crimes and they're trying to give the licenses to them. But the problem with that and kind of going back on what you're saying is a lot of those people don't have, you know, any business knowledge at all. And so then they're starting to struggle. So another thing that my this main clients starting to do is they've, you know, started to partner with some of these owners, you know, take some ownership in it. They can't have the whole thing because the social equity, whatever agreement they have won't allow it. But they'll take, you know, part ownership in this and then you know, we we we can get in and look at their books and it's like, oh, we can tell, you know, this person, you know, they didn't have any processes. They they just don't have that business knowledge. Speaker 1 But I'm thinking, they can't take that expense on their tax return because it's federally, because it's illegal. So they're it's really kind of like a lottery gambling, right? We're going to put this money here to hope we get the license, but we can never take that money on our taxes. So we might owe more money to the government. And it makes me just wonder how this whole market is profit. Like that's what I'm just processing through my head because there's a lot of expenses that are going out that can't be taken on taxes. Speaker 3 Yeah, No, I definitely think there is a lot of money involved in it. And you know, everyone kind of thinks that. But I don't think if you don't, looking at the books, you don't necessarily really see that. Yeah, a lot of the companies aren't making money, but and I think even some of the owners don't even realize this even when we try to explain it to them like because they're, you know, they're taking their hundred with 100K distributions or whatever, but it's like your company on on paper is not making money. I mean it's making a lot of money but it's you know they they have more expenses than than income coming in so. Speaker 1 And that's that's hard to get through business owners. So I do you know consulting on the side and I think about that and business owners will be like of course I'm making money. I brought $400,000 worth of sales in yesterday. I've got all that cash in my safe and they can't get past. There's more to business than just the amount of money you bring in every day. Speaker 2 And I think, you know, to follow on up on that, I think this discussion is really about communication. The importance of communication It seems like that's what you're bringing up is the issue of communication #1 is using using accounting as the language of business to inform business decisions. Does it make sense to be going for every possible license you can get? Let's look at the numbers and see if it makes sense. Does it make sense to do that? The other thing about communication is, as you mentioned, the the client just decided to tell you they're going to open a new store tomorrow and you need to get everything set up. So one of the key things is make sure you're in constant contact with the client and when you're going over, you know, last one's books or whatever is to ask, So what are you doing right? What's the next step? What's your strategy? Is that something you see the firm doing more of just to try? And even though they promised, like you said, they promised, they were going to tell you now before they did something big. But what sort of things can you think you could do to make sure they do that? Speaker 3 Well, my bosses reached out and started to have better communication with the attorney that gets a lot of this stuff set up. And now he had his own, he was working for his own firm and now he's become like the in house attorney. He he owns some, he's part owner in some of the stores as well where it's trying to get them. You know, like, hey, you're the one that's receiving this information. Like you got to file for, you know, the license and stuff. Like, you know when this stuff is happening, can you CC us or send us the information when you when you know it rather than us finding out by someone. Oh yeah, the store's opening up tomorrow. Thanks. Speaker 1 I think that's a good good point because often times in small businesses it's just finding the right person to talk to because they might not purposely not be telling you. They just don't think about all the steps and all the information people need to know. So good job finding the the source of the communication. Speaker 3 Yeah, I can't take credit for that one. But yeah, it's definitely starting to help. I can tell 17 different stores and they're they're going to, I think they're going to open one in Ohio here soon and I'm sure they'll probably have four or five more next year opening up like they need they they should probably hire someone in house, but they have just the owner and his wife like taking care of all the stuff. And I feel like yeah it's hard and like trying to communicate with him and I'm sure they got millions of people reaching out every day and then asking for different things from between all the stores. So I get why they're yeah, I cannot always invest in. Speaker 1 An operational side and a business side and an accounting side and legal side. Speaker 2 So that's really smart is to partner up with other advisors here, the legal advisors to kind of keep tabs on what's going on, you know, in this fast moving business. So just want to shift gears a little bit, understand that you recently passed all four parts of the CPA exam. Passing the CPA Exam Congratulations. Thank you. Yes, that's not easy. So what's your secret? What students are a little afraid of taking the CPA exam? And and for the students listening to this, it probably might be years out. But what what sort of advice would would you give them about accomplishing what you've accomplished? Speaker 3 I took it, I want to say 2020 or 2021 the first time I tried and I tried Reg and I got a 69 I believe. So I failed by six, six points and I honestly didn't quite finish all the material we I was using Becker and the latter half of The Reg exam is kind of like contract law. And I I kind of ran out of time and looking back now it took me like 2 years later to finally like, oh I'm actually going to go back and try again. What I've what I've learned is one, you need to finish all your material. But two is just finding something that works for you. I know I have friends that you know they schedule out every exam. They know what day they're going to take it. Like I have to take it there. What I found was better for me was that I could get a majority of the way through. And then I'm like, OK, I think I'll be ready by this date rather than trying to set a date and trying to make it there in time, especially when you're working full time. That makes it makes it hard. So I I felt like by kind of being a little more flexible in that aspect and just kind of figuring out what works for me. And it definitely helped. It helped me working part time for sure, but by the time. Speaker 2 You were able to cut back on your schedule a little bit. That was great. Yeah. Yeah, That's something a lot of people don't have the luxury of. But what we usually tell people is, is try to get it done or get some of it done before they start work. And you're already working pretty quickly, so. Speaker 3 I wish I would have taken advantage more of like COVID and and studied back then when I was sitting at home every day, but it is what it is. Speaker 2 I'm really glad you said that when you when you didn't, when you didn't pass Reg, that it was contract law. So it's business law because Zach took taxes with me, so I didn't want to make sure that it wasn't my fault, so OK. Speaker 3 Congratulations, I will say. Once I took it again, I got and I scored a 93, so I did a lot better once. All right, so. Speaker 1 The second time, maybe you studied a little too much. Speaker 3 Yeah, that's what, That's what everyone I know in the accounting industry says, you know, anything above a 75 is a waste of time, so. Speaker 2 It is. The idea is to get a 75 not below, not above. But. But The thing is, you never. What nobody tells you is when can you stop studying. When did you get to 75? You don't really know that till after the fact, yeah. Speaker 1 So we always like to emphasize that accountants are just not accountants. So what of things do you do outside of work? What sports did Zach play back in Washington? I like to work out golf any any sports like to be active. Speaker 2 What sports did you play back in Washington? Speaker 3 Well-being that I went to a small school. I played football, basketball and baseball. Speaker 1 It's pretty normal, right? There was no other sports to play, I mean. Speaker 3 I could have done like track or cross country. Yeah, not nothing, really. No, that wasn't. Speaker 1 Unless you wanted to just run without a ball, there was nothing else to do. Not really. That was my same situation. That's why I knew that. Speaker 2 And they could field an entire team. Speaker 3 All those My school was so small we had to combine with the neighboring school to well, we could have went to the smallest classification, but we wanted to stay at the second smallest. So we combined with the neighboring school. It used to be our rivals and it worked out pretty good. 12 state championships in basketball. Speaker 2 Oh, wow. Very. Speaker 1 Exciting, yeah. Speaker 3 And lost three in a row in football. Speaker 1 It's OK. I mean, not everybody makes it to the state championship, They. Speaker 3 Just sucked losing. Speaker 1 Yeah. So you've taken up golf then since you've came to Boise and there's now golf courses there? Speaker 3 Yeah, it's nice, except for it's too cold to golf right now, so. Speaker 1 Thanks, Zach, for joining us today. Speaker 3 Thanks for having me. Speaker 2 And for journeys of accountancy, I'm Mark Cowan. Speaker 1 And I'm Joanne Wood. Join us for our next episode.