PMCC Financial Information

The fiscal year 2022 financial report was due at Nov. 2022’s annual meeting, but remains unknown since the Board did not announce the meeting date nor answer community members who asked when the meeting would occur.

annual proceeds

We can reasonably estimate proceeds based on what was reported at 2022 meetings along with the figures stated in the 2021 and 2020 financial reports:

  • $9,000 proceeds from the June 2022 fundraiser [~$17,750 income on $8,753 expenses, per PMCC July meeting]
  • $7,700 proceeds from the Dec. 2020 smoked ham sale [$21,132 income on $13,427 meat purchase, per financial report]
  • $860 facility use fees collected in fiscal year 2021 [per financial report]
  • + unknown Bluegrass Jamboree concession proceeds [per Mickey Dooley, all Bluegrass concession proceeds (~$40–60 per event) go to PMCC]
  • + unknown donations
  • $17,560+ annual proceeds

annual expenses

As with PMCC proceeds, estimates of expenses are based on what was reported at 2022 meetings along with the figures stated in the 2021 and 2020 financial reports:

  • $1,040 for electricity [$130/mo. average; 4 mo. paid by SRA (see below)]
  • $371 for water [$371 in ’21; $354 in ’20, per financial reports]
  • $470 average cost of gas [$325 + $615 tank refills in ’20 + ’21]
  • $500 for janitorial [as stated on FY ’20 + ’21 financial report]
  • $300 for mowing [$400 in FY ’20 + ’21, now partly paid by SRA]
  • $2,700 for insurance [a jump from ’20 + ’21 costs of $757 + $978]
  • $0 for property tax [per Blount County GIS 1, 2]
  • $0 for portapotty [paid for by SRA, see below]
  • $5,381 annual expenses for all basic costs

maintenance & discretionary spending

In the 2022 fiscal year, PMCC installed a playground: of the $15,000 equipment cost, $7,500 was reimbursed through a Cawaco RC&D grant. I am not aware of any other projects or any maintenance spending.

During the two previous fiscal years (2020 and 2021), $14,000 total was spent on kitchen floor repairs and the construction of the new pavilion.

All other costs listed on the FY 2021 and 2020 financial reports were related to fundraisers and/or Southeastern Rec Association (SRA).

[Per a 09.24.22 call with SRA Secretary Nicole Wilson, in 2022 SRA paid the PMCC power bill for Feb, Mar, Apr, and May and contributed to the mowing expense for both fields during practice season.]

unjustified fees

PMCC’s mission is “to provide a central location for community projects and activities.” That’s the whole point of the fundraisers for which the community volunteers at and financially supports, the proceeds of which more than adequately cover the expenses of operating and maintaining the facilities.

Why then, does the PMCC Board require a $50–100 fee for some community projects and activities? For such a fee to be legal, PMCC would have to justify that it is necessary for the operation and upkeep of the facilities.

It is fine and not customary for PMCC to charge a fee to private groups, such as for a local business’s employee party or for a baby shower. An organization may use income such as from private events to support their mission.

spending priorities

  1. The basic operating costs of keeping the community center open and freely usable to residents: e.g., utilities, toilet paper, and cleaning supplies. This is the equivalent of keeping the library doors open.
  2. Maintenance and repairs: “holding and maintaining a suitable building in which meetings and other types of community activities may be conducted” [Articles of Incorporation, Article III( b)].
  3. Improving the Community Center for the community’s usage, such as the construction of the pavilion with its picnic tables. Other possibilities include a drinking fountain, community garden, etc.
  4. Only after #1–3 are fully funded would other projects, such as ballfields and playgrounds, then be considered according to what is desired by all participating community members.

501(c)(3) application

In 2021, PMCC applied for 501(c)(3) nonprofit status through attorney Leonard Yarbrough. The “mission or most significant activities” of the corporation, as stated on the application, is “to provide recreational facilities and indoor and outdoor activities for the Pine Mountain community residents.” Per Leonard, in a coversation on Aug. 3, 2022, the application and user fee were returned by the IRS with no reason stated; Leonard then resubmitted. He said that he checks the IRS website regularly for updates — of which there have been none, as of our most recent conversation on Sept. 1, 2022.

As of last check on Feb. 25, 2023, PMCC is not listed on the IRS’s records of exempt organizations. According to multiple sources, the average processing time for Form 1023-EZ applications, such as PMCC’s, is 2–4 weeks, while PMCC’s application enters its third year of apparent limbo.