Published September 26, 2026 · Evidence cutoff September 25, 2026
C.L.O.C.K. | DAAC, Chamber and Seven Rivers: financial relationship review
Formatted C.L.O.C.K. research notes, not an official source. Underlying records and limitations are identified below. Personal contact details are withheld in this reading copy.
C.L.O.C.K. | DAAC, Chamber and Seven Rivers: financial relationship review
Working research, September 25, 2026. This is a source-linked follow-up to the budget review, not a completed audit or a finding of improper expenditure. Dollar amounts from different reporting years must not be treated as one transaction chain.
What is established, and what remains open
| Item | Evidence and locator | Evidence status | Budget discussion / research classification |
|---|---|---|---|
| County Economic Development proposal is $167,000, including $140,000 for DAAC | FY2027 packet, part 2, PDF p. 13 / printed p. 28: Community Connection $5,000 + RDC dues $12,000 + Development Authority $140,000 + Community Engagement Coordinator $10,000 = $167,000 | Confirmed document fact; proposed spending, not proof of payment | Briefly mentioned/carried forward in existing meeting review; funding rationale remains open |
| Chamber reports DAAC support-service revenue in 2023 | 2023 Form 990, Part III, p. 2, line 4a: revenue $102,822; allocated program expenses $49,781 | Organization's filed statement; rendered IRS data reviewed | Open: underlying agreement and payment reconciliation |
| Chamber reports DAAC support-service revenue in 2024 | 2024 Form 990, Part III, p. 2, line 4a: revenue $87,470; allocated program expenses $59,271 | Organization's filed statement; rendered IRS data reviewed | Open: underlying agreement and payment reconciliation |
| Chamber also receives membership dues | Same returns, Part III, line 4c: $60,134 in 2023; $53,841 in 2024 | Organization's filed statement | Confirms that dues are not its only reported revenue stream |
| Matching published address | Georgia Chamber listing and DAAC's development contact on Georgia EMC property listing: 305 West Parker Street, no suite displayed | Confirmed listing facts, not a building inspection or lease record | Open: ownership, occupancy terms and cost allocation |
| Shared published phone contact | Chamber website contact page lists (912) 367-7731 for Chamber, development authority and tourism | Organization's published statement | Does not establish shared employment, accounts or legal identity |
| Physically divided office arrangement | An Appling County resident describes a shared building with a divided office setup | Resident account; physical layout not independently confirmed | Open |
| County dollars specifically funded Chamber receipts | County budget and Chamber returns establish separate parts of a possible funding path, but not the source of each payment | Inference to test; cannot confirm a traced transfer | Open: DAAC receipts, disbursements and restrictions |
| DAAC retains all earned revenue and returns none to County | Complete DAAC financial statements, receipts, transfers and applicable agreements not yet reviewed | Cannot confirm this | Open |
| Seven Rivers proposed salary and payroll tax | Part 1, PDF p. 7 / printed p. 2: accounts 100.1.511.51.1102, $90,000, and 100.1.511.51.2200, $5,000 | Confirmed proposal: $95,000 total | No substantive discussion located in reviewed meeting sources; full net cost open |
| Seven Rivers proposed reimbursement | Part 1, PDF p. 3 / printed p. 1B, row 64: account 100.0.000.33.6004, salary reimbursement, FY2027 $100,000; FY2026 projection $88,000; YTD-August-2026 $112,976.66 | Confirmed worksheet entries; not bank verification | Reconciliation issue: compare all related costs, receipts and timing |
| Seven Rivers arrangement is a taxpayer detriment | Isolated FY2027 receipts exceed the two named expense lines by $5,000: $100,000 − ($90,000 + $5,000) | Contrary evidence to a simple loss claim; not proof of profit or full cost recovery | Open: benefits, retirement, insurance, administration, liability, agreement and collection timing |
Chamber revenue comparison
| Calendar year | DAAC support-service revenue | Dues | Other program revenue | Total program revenue |
|---|---|---|---|---|
| 2023 | $102,822 | $60,134 | $22,722 | $185,678 |
| 2024 | $87,470 | $53,841 | $22,197 | $163,508 |
Source: Part III, lines 4a–4c, of the linked returns. Calculations: $102,822 + $60,134 + $22,722 = $185,678; $87,470 + $53,841 + $22,197 = $163,508. These are program revenues, not total organizational revenues. Contract revenue decreased by $15,352 between these two filings; that does not establish why, or predict FY2027 payments.
The returns describe contractual support services to the development authority. That is narrower and better supported than calling the amounts direct County grants. The reported program expenses are not the amounts DAAC paid. A difference between allocated program revenue and expense does not by itself establish overcharging or unrestricted profit.
Records needed to answer the next questions
- DAAC–Chamber agreements in effect during calendar 2023 and 2024, including amendments, service descriptions and office/staff cost provisions.
- Existing DAAC ledger entries for payments to the Chamber in those years, including payee, date, amount, account and reference where maintained.
- Existing approval minutes or resolutions for those agreements and payments.
These constitute the narrow first request. DAAC's full revenue and reserve picture and the Seven Rivers reimbursement agreement are separate follow-up work. Avoid expanding the first request into every related financial record.
Collection and limitations
The 2023 and 2024 returns were read through ProPublica's reconstruction of IRS filing data. Attempts to download the 2024 PDF and XML did not complete; no downloaded native filing is represented as preserved here. Earlier filename searches of unfiled intake, Downloads, the evidence repository and the Data Center & Moratorium project did not locate a recognizable Chamber/EIN-named filing or relevant agreement. This was not a full text search of every generic PDF, archive or email attachment. Earlier copies may still exist.
The 2022 return was opened, but its relevant figures have not been verified for this review. No 2022 amount is relied on here. Current-year agreements and a complete DAAC revenue schedule remain missing. Shared location and paid services establish relationships worth explaining; they do not establish misconduct.
Update log
- September 25, 2026: added 2023–2024 filed Chamber figures, matching address listings, attributed office description, County appropriation breakdown and Seven Rivers reimbursement counterevidence. No request sent.