One big reason was it was common knowledge that nobody ever won appeals at the old Board of Review. Here is a good piece on the topic by Stephen Wilson at Bradley Arant Boult Cummings LLP of Jackson.
Here we are three plus years out and I have noticed no real difference in the operations beyond the name change. That said, even though the old review board was considered the Mississippi equivalent of the fictional Kobayashi Maru test there is at least one practitioner in the State of Mississippi that managed to beat the Review Board:
Little ol’ me. 🙂
Consider this an open thread.
Both the Sun Herald and Miss Press reported on the recent YMCA groundbreaking.
Sun Herald report on YMCA finances:
OCEAN SPRINGS — After more than 16 months of fund raising, the Blossman YMCA broke ground Friday on a $3 million expansion and renovation for its property on Government Street in Ocean Springs….
….Roland Weeks, chairman of the project’s capital campaign, said already $1 million is spent and about $900,000 remains to carry the project forward.
He said they are seeking grants and continuing to raise money rather than resorting to borrowing.
On Friday, Jim Reeves presented YMCA representatives with a $20,000 donation.
Sounds like a cross between the money is already in the bank and paygo. Why does the Miss Press report something different? Same event, same project?!?
Miss Press report on YMCA finances:
… Zuber also credited his fellow local legislators for their help in securing Tidelands funds which served as “seed money for this project.”
Capital Campaign Chairman Roland Weeks said the YMCA raised $1 million since the campaign began and has $900,000 currently in the bank. He said they have secured a loan of up to $2 million, with the YMCA board authorizing borrowing $1.5 of that amount. He said he anticipates approaching the $3 million mark by the time all upgrades are completed.
“We can handle whatever the debt turns out to be,” Weeks the audience, comprised largely of local and YMCA officials and community leaders, “and we count on all of you to help in the endeavor.”
Curious to see no mention yet of a certain expense item which appeared on the most recent (2012) 990 filing for Mississippi Gulf Coast Young Men’s Christian Association Inc.
PART IX Statement of Functional Expenses
24 Other expenses Itemize expenses not covered above
a LOSS ON DISPOSITION OF $357,341
More than 10% of total functional expenses, and the second largest line item (after regular salaries and wages). It could well be that the public might want to know some more details about this. The same entry has appeared before. 2011 amount of $17,112, and 2010 amount of $2,476. What will the entry be on the 2013 filing? Is there anything uncertain about the finances going forward?
The relevant policy of this non profit appears on the 2012 990 as follows under Governance, Management and Disclosure section:
PART VI
Section C. Disclosure
19 Describe in Schedule O whether (and if so, how), the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year
SCHEDULE O
Return Reference: FORM 990, PART VI, SECTION C, LINE 19:
THESE DOCUMENTS ARE NOT CURRENTLY AVAILABLE TO THE PUBLIC
This comment goes on and on, yada yada yada.
Bonus local YMCA related “constituent service” material. Some apparently thought it a good idea that the State of Mississippi should issue general obligation bonds to finance this YMCA project. Not all YMCA projects, not some, just this one. Bill hung in committee. Click here to see the sponsors and full text.
House Bill 1681
AN ACT TO AUTHORIZE THE ISSUANCE OF STATE GENERAL OBLIGATION BONDS TO PROVIDE FUNDS FOR REPAIR AND RENOVATION OF AND UPGRADES AND IMPROVEMENTS TO THE MISSISSIPPI GULF COAST YMCA BUILDING AND RELATED FACILITIES IN OCEAN SPRINGS, MISSISSIPPI; AND FOR RELATED PURPOSES.
That wasn’t the only YMCA bill in the Leg that session. House Bill 1515 (signed into law) click here to see the sponsors and the full text
House Bill 1515
(As Sent to Governor)
AN ACT TO AMEND SECTIONS 19-5-93 AND 21-19-67, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE GOVERNING AUTHORITIES OF ANY COUNTY OR MUNICIPALITY MAY DONATE FUNDS TO CHAPTERS OF THE YOUNG MEN’S CHRISTIAN ASSOCIATION; TO FURTHER AMEND SECTION 21-19-67, MISSISSIPPI CODE OF 1972, TO CLARIFY THE AUTHORITY OF THE GOVERNING AUTHORITIES TO DONATE FUNDS TO CERTAIN CERTIFIED FARMERS’ MARKETS; TO BRING FORWARD SECTIONS 19-5-73 AND 21-19-69, MISSISSIPPI CODE OF 1972, FOR PURPOSES OF POSSIBLE AMENDMENT OR REPEAL TO CONFORM TO THE PROVISIONS OF THIS ACT; AND FOR RELATED PURPOSES….
… (w) Young Men’s Christian Association (YMCA). To any chartered chapter of the YMCA located within the county, out of any funds in the county treasury, provided that the cumulative sum of donations to all chapters within the county does not exceed the amount generated in the county by one-fourth (1/4) mill on all of the taxable property within the county, during the fiscal year in which the donations are made. Nothing in this paragraph authorizes the imposition of additional tax.
Didn’t bother to do the calculation to determine what the upper limit of this would be (without imposing additional tax,) but in that the dollars are fungible, donating tax dollars by definition takes from somewhere else.
There was at least one additional bill of apparent local interest, this bill had local sponsorship, but events apparently past it by and it died (click here for the version that died on the vine.). As a result, the bill was reintroduced and passed in the First Extraordinary Session Click here for the bill text and sponsors for the version which did pass.
What is the descriptive term for sitting on a the board of a nonprofit and introducing legislation to benefit that non profit (and in one case apparently only that non profit)?