TTDINdFORT:March-May: Learn2PaintDEggsDwayUkrainiansDo; WhyDIDtheybuildDaFORThere?; BaDRAGdiva?;30mealsin3hours; 1day2learn3instruments4$160;&MUCHMORE

PLEASE NOTE: This post has been updated so many times I had to break out all the colours from the box.
As every gay boi knows it's all in the details!! Yes this is Wednesdays post and yes it is running late, sorry, I had to verify two bits of information and one source cite.

FORT WAYNE PRIDE COMMITTEE at the end of this month is hosting a So You Think You Can Drag? contest @ After Dark Night Club, 1601 South Harrison Street, approximately 5 blocks South of The Grand Wayne Center, pass by Powers Hamburgers, go under the viaduct and hang left.

To volunteer as a Mentor or sign up to take part in the competition contact Chad Pratt aka Paige Turner via the FWPC MySpace or website. Each Contestant will be connected with your new Drag Mentor who "will meet with you and teach you the tricks of the trade" after which "you will be responsible for getting yourself ready from head to toe without the assistance of your mentor and perform" for the review of the Judges and enjoyment of the crowd during the Contest on the 28th @ After Dark. There will be a Drag King and a Drag Queen winner announced that will each receive a guaranteed performance the last weekend of July @ Pride Fest 2009 , paid entry to Mr. or Miss Pride, and a booking with Tula @ AFTER DARK.

UPDATE: Fort Wayne Pride Committee will also be hosting their first ever all ages GSA PROM (previously hosted by IPFW's Equal Rights Education Network) on the 18th of April @ 7:30P above Columbia Street West in the The Columbia Club Banquet Hall the entrance is on Harrison one block south of Superior. Admission for this event is $6 a person/ $10 couple. Come dance the night away in a safe place!

In other local Queer Community dramatic cause, there have been rumors floating around town that, also toward the end of this month, UP THE STAIRS COMMUNITY CENTER will be closing, due to loosing its primary donor, and hence not being able to pay the bills. However according to another source, they are still holding their Spring Euchre Tourney this Saturday beginning @ 7P. The buy in is $4 but you must call 260-422-2450 or email to register for the Tournament. There is more information on their website if you really want to participate.

EDITOR: Previous F6 post on UTSCC [click here] & for posts in regard to FWPRIDE [click here] please.

Now onto the rest of the things going on in The Community @ Large that are personally way more interesting. Tonight the 5th of March from 6-8P The Botanical Conservatory is hosting a course on Large Scale Urban Gardening with Ephraim Smiley. Since I didn't find out about it until after the deadline passed, I couldn't tell you all about it until now but hopefully there will be resources available from this class for dissemination by the general public later. First lets get the basic calendar stuff out off the way that I still have to add to the official F6 Calendar

MARCH! My lion has a limp wrist and the flock of sheep got pissed and left, lol!

7th and 21st Saturdays 11A & 2P @ Botanical Conservatory
ECO ENERGY: The world needs clean power and with a little creativity we can find energy in some of the most unlikely places. Of course there is solar, wind and wave energy, but there is also energy to be found in lemons, cow burps and even the money in your pocket.
8th Sunday DAYLIGHT SAVING TIME: switch clocks ahead one hour @ 2A
13th Monday FWPR Amazing Race Registration begins. 4 Person Team (2 any age, 50+, & 8-12)
=NOTE= Volunteers Needed 3 hr shifts, set up/tear down, and facilitate challenges.
17th Saint Patrick's Day
21st Sabbath of Ostara/Old Lady's Day Spring Equinox
UPDATED: 21st Sat 9:30A 6th District City Council Community Meeting Host: Glynn Hines
==>==>==> Link's Wonder Land 1711 East Creighton Ave (1 block west of No. Anthony Bvd.)
21st 9A-1P Community Bike Summit @ Allen Co. Public Library Main Branch
25th Solemnity of the Annunciation (Mary Conceiving Jesus In Her Womb By God)
25th Wed 11:30A-1P Tax Protest Revolt @ Statehouse (Indianapolis)
26th Thur 12N-1P @ Botanical Conservatory Clean Green Energy
Glenn Johnson, COO of Nature's Fuel, will discuss the future of clean and natural energy production. He will also detail the progress being made at the company’s Atwood, Indiana, plant and the potential of their new facility being built in Huntington. The company claims it can turn 200,000 tons of landfill waste into zero sulfur bio-oil and green electricity, with less total emissions per year than one harvest on a 300 acre farm with a small amount of solid residue that Cornell University says is better for farm soil than today’s fertilizers?

New Reoccurring Weekly and/or Monthly Events

= Weekly @ McMillen Ice Arena Thur 9-11A Coffee Club (21+only);
Fri 7-9P Cosmic Skating Night; Sun 2:30-4:30P Public Skate;
Rates: $5, Adults; $4, Seniors (55+); $3.50,Youth (5-17);
Free for Child under 5 & Spectators, $2.50 Skate Rental
+ Third Week Allen Co. Libertarian Party Business Meeting Day and Location To Be Announced
+ Third Monday 6:45P Bookworms: @ Franke Park Nature Lodge
Nature Literature Book Club, Non political literary discussion on social concerns & environment
+ Third Thursday 6-8P @ Botanical Conservatory
Thursday Night Unplugged Addmission: Adults $5; Children age 3-17 $3; 2 and under Free
March: Dan Dickerson; April: Dead In Denver & Dressed For The Weather; May: Swing Billies

Why did they build a Fort here at the three rivers?

If you have pondered this question in the past, on Tuesdays between the 7th of April and 12th of May @ Botanical Conservatory you will be provide better insight into the events between the late 1600’s through the War of 1812 by local Historian Matt Jones with an overview of the Native/Settler conflicts in the pre-settlement and Early American periods. Registration deadline 31 March Fee $26.

Green Eggs? Sam got nothing on this Ham!

The Ukranian form of egg dying for Easter, and Icon writing in general, is world renowned for its detail and naturally clean long lasting bases and descriptive tales. On Holy Saturday the 11th of April at 10A & 1:30P Catharine Green, a Pysanky Artist from Indianapolis will be Instructing a class on this ancient form of religious/cultural art. Everyone attending the class will also take home their own tool kit, including a kistka stylus, beeswax, and 6 dyes, in order to continue practicing and creating new egg designs at home. Registration Fee: $37 Conservatory Member Fee: $31 Deadline: 3rd April.

APRIL showers wilted the flowers, when We came across the fresh water jelly fish!
Please remember to Wrap It Up but throw the condom in the bin not down the drain.

2nd-Thur 6-8p @ Botanical Conservatory Registration deadline: March 27 Fee: $5
How Green Is My Water? Guide: Matt Jones, Water Resource Education Specialist, ACPWQ.
===>learn how to keep our water clean, building your own rain barrel, create a rain garden.
12th Sun Solemn Octave of the Resurrection aka Easter
14th Tues Lindenwood Opens
18th Sat @ FWPR
1. Children's Zoo Opens
2. City Amazing Race
(see 13th March also)
19th - Divine Mercy Sunday
19th Sun 12N-5P Save Maumee
Earth Day Project & River Clean Up @ Pemberton Dike North Anthony Blvd.
25th Sat 12N+ GREEN FEST @Southwest Conservation Club
5703 Bluffton Road

MAY Don't forget to cook for your Mother this time around,please.

1st Fri SABBATH OF BELTANE
8th & 9th Fri & Sat 10A-5P @ Salomon Farm 817 W. DuPont Rd.
Natural Fiber Arts Celebration Free Admission & Parking
15th Fri 5P - 17th Sun 10A Libertarian Party of Indiana & Kentucky
Joint Convention Location TBA Later Clarksville, Indiana

As most can assert the way to a man's heart, especially mine, is through his stomach. Now not only can you be assured that he will have plenty to munch on but that it is healthy and nutritious too. There will be no more of "Honey, I'm way to tired to make dinner. Can you just reheat some left overs from last week for the kids and me?" because after taking this 30 Days of Delicious Cooking course taught by Ambia Cooper on Monday the 11th of May from 6-8P @ FWPR Community Center, 233 W. Main St. you and your family will learn to assemble and freeze nutritious meals for every meal all month long in just two hours!

The course includes the “The Freezer Cooking Manual: A Month of Meals Made Easy,” by fellow Hoosiers Nanci Slagle and Tara Wohlenhaus. Registration deadline: 4th May Fee: $28

Lend Me Your Ear & I'll Play You A Song, I'll Try To Stay In Tune.....

On the 16th of May you and/or your children ages 9 and older can learn to play up to 3 instruments and fill your lives with music at the FWPR Community Center on West Main Street. You have the choice of learning from 9A-12N for $63 the rustic beauty of this three string instrument which can be plucked, strummed, or bowed (videos) has been with us since the late 18th Century, the Mountain Dulcimer, is the perfect first instrument for a novice musician that is very easy to play; or from from 12:30-2:30P, you can learn the Harmonica, which was introduced to North America in 1862 - during the beginning of the Civil War. You will learn how to read harmonica music, play the instrument and translate any song into harmonica tablature for $40 (Adult w/Child $70); and then there is the Ukulele, which Portuguese sailors have been played for decades, from 3-5P for $56. You will receive your own instrument(s), music, and materials to take home. You will learn to play at least 10 songs (7 for the Ukulele). No prior musical training is necessary to attend The Workshops which can be taken individually or together for 160 dollars as an all day excursion into Folk Music and Culture. Registration deadline is the 8th of May.

EDITOR: The Mountain Dulcimer isn't the Hammered Dulcimer, which regained its popularity in the 1990s because of the late Rich Mullins, a Catholic recording artist (video), who used the instrument in his writing.

REFERENCE: Emma Downs and Steve Penhollow, whom are both regular coloumnist @ The Journal Gazette also co author a blog called Get a Load of This. In there 8th of March post FOUR STRING SHREDDER they covered the story of the Ukulele a little bit better than I could in this limited entry and also introduced their readership to Jake Shimabukuro who caught the attention of classical cellist Yo Yo Ma and performed @ C2G Ministries on Baker Street near Ewing Street on Sunday the 8th of March:

Yo-Yo Ma asked him to contribute to his CD "Songs of Joy"

Shimabukuro: "When I was a kid, people often asked me who I'd play with if I could play with any musician in the world. And I'd say, as a joke, Yo-Yo Ma. It was so far fetched. Naturally, people would laugh and say, 'You are a ukulele player. I'm sure Yo-Yo Ma is going to want to play with a ukulele player.'"

He is the sort of ukulele player who so thoroughly impresses people with his playing that they ask him to compose music for full orchestra (and he had) wrote the score for the movie "Hula Girl" and he is currently working on the soundtrack for another film that he declines to name.

Shimabukuro: The ukulele should be like that.' I'd always kind of strive for that. I want to make my concerts so fun and exciting that people walk out when it's over giving each other high fives.

The video is from Corporate Country Sucks [website] [youtube], a Public Access Show based in Chicago.

Think About It!: So right here you have one example of one kid changing the world around him by taking up an instrument, that everyone disregards as a novelty item from back in the day, and nobody uses anymore, to an authentic modern expression of art, celebration of life, and a new international career. Think About It!

FORT WAYNE PARKS & RECREATION [WEBSITE]

Local Queer Community Spotlight and Commentary for Wednesday. Sorry I am running behind.

HRC Local Chapter hosted benefit for UTSCC two Saturdays ago.

F6 would like to finally report that one thousand dollars was raised at the fund raising event sponsored by the Human Rights Campaign's Local Chapter at the Unitarian Universalist Congregation on Old Mill Road for the Up The Stairs Community Center. The benefit "An Evening of Love" brought together the talents of The Chorus of Fort Wayne, Reuben Albaugh, Jessica Butler - Miss IPFW 2008, Breona Conrad, Blane Pressler, Brett Tubbs, and James Velez. Their performances were enjoyed thoroughly by the just less then sixty guests. The fund raiser was held for assisting "the daily operational costs of keeping the doors of the UTSCC open (simple things like heat, light, and water)".

COMMENTARY:

One thousand dollars does not even begin to cover one months of expenses for operations as previously budgeted at 1,250 per month @ the UTSCC. So more than likely what will happen to the one thousand dollars is it will get appropriated to fund something else to raise even more money which will go to fund something else to attempt to raise even yet more money and it becomes a vicious cycle that is no different then a mutilevel marketing scheme. In the end I don't have an issue with them doing this I do have an issue with them saying that it goes to general operating expenses as a blanket statement without directly specifying how and where and why. Just be prepared for them to do a fund raiser per month at this rate if not two in the chaos of attempting basic liquidity. The other reason I have issue with all of these "Drag for a Dollar" fund raisers is the fact that the UTSCC Board still does not have accountability to the people they serve.

Not forgetting to mention the previously extended debt and unaccounted resources mentioned in Dan Stockman's article last year have yet to be accounted for. According to his story, one dollar of every twenty dollars, with the highest annual total at seventeen thousand dollars, for a total of twenty five percent of fifty-seven thousand dollars budgeted per year on average, still remained unaccounted for. To date the Board of the UTSCC has still refused to audit their books publicly and also refused a free audit when offered by a concerned unbiased third party.

As a matter of journalistic integrity and complete reporting, the assumption that the case on the scandal is closed is false. F6's network of collaborators also made an inquiry to the State of Indiana and was told that the Attorney General's Office is still investigating the UTSCC and they will release their decision when they are done over to the local media first. So be prepared for another stinky windstorm *when the GLBT Community responds as this pile of shit hits the fan, yet again.

(*Edited for clarification of intention.
Thanks, Linda!)

EREN IPFW changes leadership and previous officers start drama.

In other news that is slowly filtering out of IPFW, as certain queens lick their wounds in disgrace, it appears after a long hard fought battle of wills the Student Government finally stepped in and issued a reelection of officers to the Equal Rights Education Network. This proved successful in overturning the previously ill appropriately appointed leadership and the rags of what was left of a Constitution for the organization.

COMMENTARY: KUDOS TO THE RESISTANCE!

I had been involved in these discussions at the end of last semester. Everything we arranged and the waring factions had agreed upon then, was stonewalled in the beginning of this year. I give kudos to the students who stood up to those trying to hold onto power illegitimately and to the Student Government for finally taking a stand and facilitating, by force, new elections.

I also have to give major kudos to EREN's faculty adviser, Chris Douse, the Asst. Director of Diversity & Multicultural Services. He provided stabilization to the group over the last several years as it has transitioned from the monstrosity attempted by some and left by others into the shamble shack EREN had become.

The process of recovery from bad peer leadership can finally begin again. To the new leaders and remaining members: it is going to take time to restore and rebuild, please be patient. The fact that the "previous owners" of the group are disgruntled and trying to make themselves look sparkly clean in the midst of being removed from their filthy nests, should give you courage.

Gay Libertarian is elected President of the IPFW Student Body!!!

As I previously summarized over on the LPAC blog: As some are aware Kody Tinnel, a member of the Libertarian Party of Allen County and a Political Sciences and Public Affairs Sophomore at IPFW, has run for and achieved with a landslide victory the Presidency of the Student Body of Indiana University and Purdue University of Fort Wayne.

COMMENTARY:

Kody Tinnel is a intelligent young man that I have absolute respect and admiration for. His commitment to going green and environ-friendly living, restoring a responsible Greek and Social culture on campus, along with giving people a taste of Libertarian principles in action, are going to be the keys to his success as President in the next year.

The morals of all these stories:

By the power of one to vote for their leadership being restored and used successfully, gives even greater assurance in the abilities of the average citizen to slowly grasp the concepts and responsibilities of their civil duties.

EDITOR: Certain portions of this post have been redacted by personal request.

UTSCC is starting to issue damage control

*singing (to the tune of jingle bells)
"... Oh what fun it is to watch the drama unfold. Hey!

UTS, UTS, UTSCC, Come down off your blind old horse and join the jubilee.
UTS, UTS, UTSCC, Open the books, Throw out the crooks, and make us happy... as can be"

[EDITOR'S NOTE: THIS POST IS A FOLLOW UP TO A PREVIOUS POST]

The UTSCC's real name is the Fort Wayne Community Educational Center Inc. in order to have the Educational as part of their corporate title their primary objectives and functions must meet the titles name eg. Community Education. The primary source for that title or function before 1997 flows from one source Charles Miller, and therefore the source must be reimbursed.

Let me give everyone a basic rundown of the Charles Miller matter. It goes back to the fact that old Chuckmiester is the head of the CAAT program which receives funding from two original sources (as the story goes) one is the Annual AIDS Benefit, which has raised a crap load of doughage that "has stayed in local hands *cough*" and the other is the State of Indiana for some Health program to minority at risk group members who cant receive assistance from normal (read hetero) channels.

The second part of the controversy comes into play when you look at at the fact of how much he did make for no accountability of hours worked in the field. The time sheets were not just rubber stamped they were hardly never turned in and therefore for several years Aunt Chucky was improperly reimbursed with full knowledge by the Board of Directors.

Back in early 2005 when I went after both Charles and Donald Archey I was stopped by the UTSCC by both the Treasurer and Chairperson at that time and threatened with libel, slander, and defamation of character, amongst many other charges.

So if you look in the March issue (pg 20-21, ip 5-6, 8-9) that year of The Rainbow it clearly shows the infringement when one reads between the lines. The last monthly article of that issue was mine. Which was followed by Chucky giving (pg 22) the Annual Service Award (in his own name of course) to Archey to blow over the chaos I had started by uncovering the corruption on both sides.

By September I was forced by the Chairperson to stop running HORIZONS since it was me protecting the kids from those who would assault them that started everything in full swing even after the Archey/Miller issues somewhat subsided. The fight continued throughout the year, until I was banned from the UTSCC under false pretenses because I was uncovering more and more corruption and to top it all of the Center had known felons of certain varieties working with youth and young adults. They sacrificed our kids safety by banning me and others to keep a 75,000 dollar gift which never materialized from a violent sexual offender.

So much for ethics.

More To Cum... eer .... Come!

[EDITOR'S UPDATE: THE UTSCC RESPONDS]

The UTSCC board has not publicly responded to the JG article as we have been working on plans to address some of the issues raised in that article. However, since questions have been asked, they deserve answers.

First, there is no money missing. What the writer failed to state in his article is that month over month for the period of 2000-current, all accounts balanced to the penny. All bank accounts were reconciled to the statements and at no time did any discrepancies appear. We are working to again try to determine why the tax forms showed variances.

Second, as for our "refusing" or "declining" audits as the article stated, we have never refused or declined an audit. Instead, we have not been able to have an audit simply because the center could not afford the cost (estimated to be in the thousands of dollars) of what an extensive audit would cost. We also have not found a CPA who could do this for us either at no cost or greatly reduced cost.

Lastly, we have started working with the Non-Profit Resource Center at the Allen County Public Library. This organization has already given us a wealth of information that we plan to use to reorganize the operation to make sure that UTSCC is not the subject of another article such as the one this month.

28 October 2007 courtesy The Rainbow Reader Yahoo Group without signature attached.

As you pull your Sunday paper off the curb you will find that

Up The Stairs' books are off
Non-profit declines audit despite discrepancies
By Dan Stockman The Journal Gazette

A local non-profit group cannot account for more than one dollar of every 20 it has received in the last seven years, including nearly $17,000 in one year.

A Journal Gazette analysis of income tax returns filed by the Up The Stairs Community Center found the group had money missing year after year - including one year when nearly a quarter of the group's budget vanished. The year before, thousands of dollars suddenly appeared in the group's coffers - also without explanation.

Donors who looked at the group's federal tax returns, which are required by law to be open to anyone who asks, would have found forms riddled with errors, major omissions and reports of missing money.

The tax return for a non-profit group is often the only way for donors to ensure their money is going to a cause that will spend it wisely.

But board members for Up The Stairs never ordered an independent audit or informed authorities that money was missing. Up The Stairs officials say there was no malfeasance, only unrevealed accounting problems.

The group's treasurer, Greg Kroemer, said no money was stolen, it just couldn't be accounted for.

“I never looked at it as money missing,” Kroemer said.

The group reported to the Internal Revenue Service that it had no idea where the money went.

“In-depth review of all financial reports does not indicate reason for variance,” the tax return said in 2004. “Unknown variance not found after in-depth review of all reports,” it said in 2003.

Other board members said they had never heard there was money unaccounted for.

“That's news to me,” board President Dwight James said. “I'm unaware of those overages.”

The tax forms also show the group bought a building but not the $87,000 resulting debt.

“I will admit there's a lot we need to do to get things back in line,” Kroemer said. “At the same token we don't know where to start.”

‘Money was spent'

Up The Stairs Community Center, which operates at 514 E. Washington Blvd., is the business name for the Fort Wayne Community Educational Center Inc., run by a five-member board. The group advocates for gays, lesbians, bisexuals and transsexuals in Fort Wayne. Its budget has averaged about $57,000 since 2000.

In the last seven years, the group at least twice incorrectly reported financial losses as gains, artificially inflating the group's assets. Another time, Up The Stairs overstated its losses by reporting a gain as a deficit.

In 2005, the group had $1,772 more in income than it did in expenses. That should have added to the assets of the group. But it also had $16,653 missing - nearly a quarter of its revenue for the year, and triple the donations it received.

The group reported an $18,425 loss to the IRS, however, because officials recorded the $1,772 profit for the year as a loss and added it to the missing amount.

Kroemer said that after The Journal Gazette began interviewing board members about the group's finances, he looked again at the 2005 figures and discovered what was wrong.

Up The Stairs received a $14,000 grant to pay for computer technology that year, Kroemer said, and when he was posting the numbers he accounted for the income but not the spending.

“The money was spent and the expenses weren't accounted for,” he said, adding that he now intends to amend the group's tax return for that year. He did not offer an explanation for the remaining $2,000 that was missing.

Dave Bennett, executive director of the Fort Wayne Community Foundation, confirmed the foundation had given Up The Stairs a grant of $14,613 for computers.

Because the expenses were not recorded by Up The Stairs, there was no way to know whether 23 percent of the group's annual budget had been spent properly.

‘It's not my job'

James, who has been a board member for more than a decade and became president in 2006, said he would look into the situation.

“Like I said, this is news to me, so I can't answer the questions,” James said.

James said he had never seen the group's tax returns.

Kroemer, the treasurer, said board members were aware of the problems and saw the tax forms.

“Everything that I do financially is reported to the board,” Kroemer said. “The 990s forms, all that's been presented.”

Fred Hefter, who said he has been on the board since the 1980s, first said he was not aware the group had reported an $18,000 discrepancy to the IRS, then said he had forgotten about it, then said he had read last year's return, then said he couldn't remember whether he had read any returns since 2002.

Hefter was treasurer before Kroemer took over in 2000.

“No, I haven't tried to solve the problem; it's not my job,” Hefter said. “I'm assuming the board will be taking a look at it.”

Trent Stamp, the executive director of Charity Navigator, a New Jersey-based watchdog that helps donors ensure their money is well-spent, said there is no excuse for financial sloppiness.

“It's a shame that it takes a reporter poking around for them to see where they misplaced a quarter of their budget,” Stamp said. “You'd like to think a board member would ask why Column A doesn't equal Column B.”

Robert A. Katz, a law professor at the Indiana University School of Law in Indianapolis, said board members are legally responsible for the money in their organization's care.

“The directors have a ‘duty of care' to pay attention to the organization's affairs, and also to supervise the people to whom they delegate tasks,” Katz said. “So that's who you look to first.”

Mary Clifford, who was board president in 2005 and 2006 but has since left the board, said the discovery of accounting irregularities prompted her in July 2006 to propose an audit, but the idea was met with resistance. She said she contacted both the Indiana Attorney General's office and the Allen County prosecutor, but both said an audit needed to be performed before they could investigate.

Clifford said board members then tried to remove her, and she resigned from the board at the end of 2006 because of health reasons.

Rob Grayless was on the board for two months in 2006 but was kicked off, he said, because he was asking too many questions about the group's finances. He confirmed Clifford's account.

“I was told you're a probationary board member for six months,” Grayless said. “If you do anything in that first six months they don't like, they throw you out. They don't want outsiders to know what's going on.”

James said it was true that Clifford and Grayless pressed for an audit but he opposed it because there was no money to pay for it. He said Clifford and Grayless were removed from the board for bylaw violations.

The 2005 loss was explained on the tax return signed by Kroemer this way: “In-depth review indicates possible bounce-back from positive (overage) Results from prior 2-to-3 years.”

Except the group did not have overages in the prior two or three years. The year before, 2004, it had an overage - when it could not explain where $5,859 came from - but the year before that, in 2003, it had a $1,072 unexplained loss. It also had similar losses in 2000 and 2001. In 2002 it reported ending the year on balance.

Even if it was counting the 2003 loss of $1,072 as an overage - it was incorrectly reported to the IRS that way - the two years of overages in 2003 and 2004 would have covered less than half of the $16,653 reported missing.

“The general rule of accounting is inputs should equal outputs. This isn't like trying to run the Red Cross where you literally have billions of dollars in investments. You're talking about a five-figure budget,” Stamp said. “If you can't measure what comes in the door and what goes out the door it seems to me you can't measure what kind of impact you're having on the community, either.”

The 2002 tax return shows the group's land and building assets increasing from $25,000 to $94,600, and explains that the increase is due to the purchase of a building. But the line for liabilities that year - and every year after - is blank, even though a land contract for the purchase shows the group owed $87,000 on the building it bought.

That could lead a potential contributor to think the group was financially strong, with almost $111,000 in net assets at the end of 2002. In reality, the net assets were less than a quarter of that.

Kroemer said he didn't know he needed to list the debt on the tax returns.

“When I took this over, I just followed the same form that had been used year after year,” he said. “Show me what I'm doing wrong, and I'll fix it.”

Charity Navigator's Stamp said inexperience or a lack of knowledge is no excuse for financial misstatements.

“They've either omitted or forgotten about their largest liability,” Stamp said. “If you're omitting it for whatever reason, either because you want people to think the situation is better than it really is or because you're not with it enough to keep a basic checkbook, this is irresponsible at best.”

Can't afford an audit

Board members say the group can't afford an outside audit. Audits generally cost about $3,000.

“It's nice to say you need to do whatever you can to get an audit but you can't pull the money out of a rock to do it,” Kroemer said.

Board member Hefter said he might have tried harder if he had been aware of the problems.

“We have always wanted to” get an audit, Hefter said. “We have not felt we could afford to get one.”

Stamp said the group owes its donors and the community an outside audit, whatever the cost, because of the trust they hold.

“(Tax-exempt status) really is a perk, and it's a perk given out by the taxpayers. In return, you promise to us that you will serve the public trust,” Stamp said. “You have an obligation and a commitment to run your organization that befits the honor of that public trust. Keeping fast and loose books is not the way you honor that public trust.”

Marilynn Fauth, coordinator of the Paul Clarke Non-Profit Resource Center at the Allen County Public Library, said groups like Up The Stairs don't have to struggle on their own.

The center offers board training to non-profits, ranging from sessions on accountability to individual training on accounting practices.

“I'll sit one on one with people,” Fauth said. “And if we don't have (what the group is looking for), we find the information for them.”

Kroemer said the accounting problems have led to allegations in the community of financial impropriety at Up The Stairs, but that is not the case.

“There's people out there whose insinuation is there's something sneaky going on at the community center and that's not true. Everything's ready for an audit. My files are in order,” Kroemer said. “I'd welcome an audit, simply because if I am making mistakes in accounting I want to know what I'm doing wrong.”

Dan Stockman may be reached via email dstockman@jg.net

Federal tax returns (pdfs) for the UTSCC can be found with the Journal Gazette article.