Run! For your life.


Fund Accountability Policy




Article I

Section 1.1 Statement of Purpose

The purpose of the Pine Belt Pacers (PBP) is to inspire and engage the community to achieve health and fitness through running and walking. A major objective of the club is to provide physical, social and emotional support for anyone interested in participating and competing in distance running and walking.

Article II

Section 2.1 Board of Directors/Officers

The PBP shall be governed by a Board of Directors (Board) consisting of the club officers and committee chairs. Officers will be elected each year by a majority vote of those members present at a December meeting to be set by the President. A slate of officers shall be presented by the Board of Directors. Nominations will be accepted from the floor and must be seconded for a candidate to be eligible for election. The committee chairs will be appointed by the officers of the club.

Section 2.2 Officer Positions


A. President – The President will be responsible for the overall administration of the club. This includes the oversight of planning for all events and delegation of duties to the club's officers not outlined in the club's bylaws.


B. Vice President – The Vice President shall preside in the absence of the president and is responsible for the organization of the 2-mile series each year.



C. Secretary – The Secretary will record minutes of all meetings and is responsible for posting such minutes to the website and to the club's Facebook page.


D. Treasurer – The Treasurer will be responsible for maintaining the financial accounts of the club, ensuring that the club's Road Runners Club of America insurance and equipment insurance policy are paid in a timely manner, and advising the club's officers on financial decisions.


Section 2.3 Committee Chairs


From time to time, committees will be established by the officers to assist in the operations of the PBP. The Committee Chairs will be members of the PBP. However, other committee members may include non-PBP members if the purpose of the committee requires it. Committees will generally be headed by a “chair” or “co-chairs.” Currently, the established committees & chairs are:


A. Membership Chair – The Membership Chair will be responsible for maintaining accurate records on club members as well as the execution of the membership card program.


B. Public Relations Chair – The Public Relations Chair will be responsible for notifying area newspapers, television stations, radio stations and the club's Webmaster and Social Media Chair of events. The chair will also be responsible for the publication of the club's monthly newsletter.


C. Social Media Chair – The Social Media Chair is responsible for using social media tools like Facebook and Twitter to increase club participation and communication. This includes posting content, managing relationships and monitoring conversations on any PBP social media page.


D. Longleaf Trace Liaison – The club's Liaison will be responsible for attending meetings of the Friends of the Longleaf Trace and reporting to the club the decisions and discussions of the Friends' meetings. The liaison will also be responsible for arranging events to be held on the Trace with Trace officials. The club will pay for the club's liaison membership as a Friend of the Trace.


E. Webmaster – The club's Webmaster will be responsible for the maintenance of the club website , including race results, upcoming events calendar and posting of the club minutes as well as any other important club information.



F. Social Chair - The club's Social Chair will coordinate social events for members and is responsible for providing this information to the Public Relations Chair, Media Chair and the Webmaster.



G. Club Records Keeper - The Club Records Keeper will be responsible for maintaining, updating and submitting records to the Webmaster. It is the responsibility of the club member to submit verifiable personal records (PR's) to the records keeper.

Section 2.4 Removal of Officer/Board Member

A An Officer/Board member may be removed for conduct that jeopardizes the tax-exempt status of the PBP or otherwise brings discredit upon the Board or the PBP, as determined by the Board. Removal requires a meeting of the Board and simple majority vote of present Board members. Prior to removal, he/she will be provided written notice of the grounds upon which removal is being considered and shall be advised of the right to appear before the Board prior to a removal vote. A removal vote may be taken only after the member under consideration for removal is given the opportunity to appear before the Board or has advised the Board that the member elects not to appear. The member's appearance before the Board may be in person or in writing.


Article III

Section 3.1 Board Meetings

A quorum is required to conduct business at a meeting of the Board. The presence of at least a majority of the duly-elected and appointed Directors shall constitute a quorum. “Presence” shall mean actual presence or attendance by electronic means such as telephone or other means as approved by the President.


Section 3.2 Notice of Meetings

Notice of any meeting or other matter addressed in these Bylaws may be oral or in writing. If in writing, notice may be given by email or other electronic transmission and notice shall be deemed given when the notice is transmitted.

Article IV

Section 4.1 Amendments to the Bylaws

These Bylaws may be amended by a majority vote of members present at a business meeting of the club.

Article V

Section 5.1 Membership/Dues

Membership & Dues - The members of this Club shall consist of all persons who are in acceptance with the objectives of the Road Runners Club of America.

Membership and payment of dues run on a calendar year basis. Dues are payable by January 1 of each year. To qualify for membership and eligibility of benefits of this Club, dues must be paid. However, new members joining the Club after October 1 will not be required to renew their dues before the next full calendar year has begun. The October 1 “join date” rule will not be effective for members who have let their previous membership and dues lapse. Dues listed below are currently in effect. However, the Club reserves the right to change the membership categories and/or annual dues assessed without the necessity of changing these by-laws. Membership categories and/or dues assessed may be changed by a majority vote of members in attendance at a business meeting.

Membership & Dues Categories include :

Annual Individual Membership: $20

Lifetime Individual Membership: $200

Annual Family* Membership: $30

Lifetime Family* Membership: $300

Active Military ** Membership: $0

Club Designated Lifetime Membership: $0


*“Family” memberships include people residing at the same physical address


** “Active Military” includes immediate family members of the active military personnel. Confirmation of active duty shall be obtained by the Membership Chair on an annual basis. Failure to confirm active duty may cause membership to be terminated from the PBP roster.


Section 5.2 Revocation or expiration of membership

A member who is greater than sixty (60) days late in paying their annual dues shall cease to be a member of the PBP until such time as the required dues are paid. Any PBP member who disrupts a PBP meeting or event or otherwise brings discredit upon the PBP may have their membership revoked upon majority vote of the Board.


Section 5.3 Membership Card

Each Pine Belt Pacer will be issued a membership card which will entitle the member to discounts for various goods and services at participating businesses. Members may also receive discounted entry fees at races.

Article VI

 Section 6.1 Meetings

The club meetings will be held periodically throughout the year.

Section 6.2 Activities

The club will host periodic social and formal running and walking events. These will include the Trek the Trace (2-mile predicted time series), the Labor Day 5K, and the Steam Whistle 12K. The addition of new club events must be approved by a majority of the club's officers




Policy Statement:

Prudent, consistent and accurate recording of all income and expenses related to activities sponsored by the Pine Belt Pacers (PBP) is required to maintain fiscal responsibility and to ensure that PBP adheres to tax laws and maintain organizational integrity. This Funds Accountability Policy is established to set forth expectations to meet these goals. It is not intended to encompass all situations but to set fort minimum standards to which PBP as an organization and PBP members are expected to conduct their events and activities.

Federal Tax Filing Requirements:

PBP has been approved by Road Runners Club of America (RRCA) to utilize its Federal ID Number (05-0547796) under the RRCA Group Exemption Number (2702). RRCA has designated PBP as Club Number 1315. Accordingly, contributions to PBP are tax deductible to the person or entity making them as a Section 501 ( c ) ( 3) organization. Race entry fees are not deductible. The amount of membership dues that exceeds the value of benefits provided by club membership is also deductible. The value of goods, services or cash donations are generally to be considered fully deductible when such items go to support a PBP event such as a race or meet even though the donor’s name or logo may be displayed on PBP materials, promotional items, website, etc. Any value derived from the display of the donor’s name or logo on PBP materials or promotional items is nominal, indeterminable in nature and would be considered included on such items as a courtesy to the donor.

PBP is responsible to adhere to Federal Tax Filing Requirements. Currently, those requirements are:

Form 990 – Return of Organization Exempt from Income Tax (if applicable)

Form 990 – T – Exempt Organization Business Income Tax Return (if applicable).

Form 990 – N Annual Electronic Filing Requirements for Small Exempt Organizations (if applicable)

Form 990 must be filed annually if the PBP’s gross receipts normally exceed $25,000.

Form 990 – T must be filed annually if the PBP have gross receipts of $1,000 or more from an "unrelated trade or business."

Form 990 – N must be filed annually for if PBP have gross receipts are normally less than $25,000.


State of Mississippi Filing Requirements:

A 501(c)(3) organization does not have any filing requirements in Mississippi due to its tax exempt status. However, if there is any unrelated business income, it must be filed and reported with the Federal 990-T attached on the Mississippi corporate income tax return (Form 83-105). 


Club Events:

PBP hosts many different events. These events may be social in nature, business meetings, banquets, races, meets or other types of competition. An event should be included in the PBP calendar of events and / or deemed a PBP sanctioned event by the membership or officers.

To further determine if an event is a club event in regards to the Funds Availability Policy, other factors can be considered. Those factors have been outlined by RRCA regarding liability coverage through RRCA. Some of those factors are (per December 2007, Inside Track, Quarterly Newsletter for Members of the RRCA):

Does the club identify the event as a club event by listing it on the club’s event calendar?

Does the PBP board meet to make decisions regarding the event?

Is the club involved with the event planning at each stage?

Is the event referred to in the club meeting minutes as a club owned event?

Does the club, in addition to managing all aspects of the event, train and supervise the volunteers on the course, at the aid stations, and at the finish line?

Do the words "organized by" (or similar wording) with the name of the club appear on the race entry form or promotional materials or items?

Do participants and sponsors make their checks payable to PBP?

Do the event proceeds go into the club’s checking account before being disbursed to vendors or charities?

Properly Remitting Receipts and Expenses:

In order for PBP to accurately determine its annual gross receipts it is imperative that all income derived from club activities are properly recorded on the books of PBP. The race director or event chair of any activity deemed to be a PBP activity shall be responsible for remitting all funds received to the PBP treasurer for proper recording. (see Club Events section to determine if questions exist that the event is a Club Event)

All expenses shall be paid directly to the service provider or receipts must be provided regardless of amount for reimbursement to a PBP member. Expenses should be of a reasonable amount and properly supported with documentation unless the expense is a normal, recurring expense for club operation such as insurance, rent, utilities, taxes, etc. Said normal, recurring expenses shall be tendered directly to the service provider or vendor. PBP officers (President, Vice-President, Secretary, and Treasurer) have the authority to determine if an expense incurred by a member who is requesting reimbursement is unreasonable or does not have sufficient documentation. Three of the four officers must determine that the expense is unreasonable or unsupported. No club member should pledge club funds for any purpose without similar approval from PBP officers or a club motion.

This policy is hereby approved and recorded in the minutes of the Pine Belt Pacers. It can be amended from time to time as determined necessary by vote.

Policy Approved:___________________ (date)