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Heritage Park... Boon or Boondoggle?

What started out as a way for old friends to preserve a kindler, gentler time has turned into a municipal boondoggle with very little financial oversight.

A four-month investigation into the financial aspects of the City of Macclenny-owned Baker

Darbyville section of Heritage Park

County Heritage Park has uncovered a paper trail that points to the commingling of public and private monies and deceptive practices.

From the outset, Heritage Park has been a controversial undertaking. Some in the city were less than pleased that taxpayer money was being used to fund what they claimed was really a private venture.

LaViece Smallwood, who is listed on public documents as the park's director, said the idea for the park grew out of a desire by a small group of her high school chums to "have a place for our history." Smallwood said she and her friends would have loved to have had it in their old school, but the city tore their school down.

"We had some reunions and finally we got the Historical Society to work with us and they leased the land to the city and we built Heritage Park, and it's been built mostly on donations," she said

Heritage Park

in an interview.

That statement is not quite accurate, unless you view these government grants as donations: a $280,658 grant from the State of Florida's Bureau of Historic Preservation to restore the Burnsed Block House, which was moved to Heritage Park from North Baker County; a $200,000 grant from the State of Florida's Department of Environmental Protection for picnic facilities, play equipment, security lights, restrooms, sidewalks and restoration of the parking area - although it's unclear from city documents exactly what that money was used for; a $5,000 grant from Baker County to assist in the completion of the train depot; the $30,000 the City of Macclenny initially threw into the pot in 2000 and the money the city spends annually on the upkeep of the park.

In 2008 the city budgeted $2,140 for a maintenance contract on the air conditioners at the park;

$6,240 to pay a handyman to keep things in working order at the park; $7,500 for "other charges that might be necessary during the year;" and $8,320 to pay someone to clean the park buildings on a regular basis. In addition, the city budgeted a total of $11,000 for utilities at both Heritage Park and the Macclenny Neighborhood Park.

And under its 99-year lease with the Baker County Historical Society - the city is paying $1 a year to lease the land - the city of Macclenny is also responsible for any and all damages to the property as well as liability insurance on the property until June 30, 2102. The city apparently took over ownership of Heritage Park around the middle of 2003 to make it easier to attract grant money.

As for those donations Smallwood mentioned - well, that's where things get a little murky.

Catherine B. Reynolds and City Manager Gerald Dopson at the Festival of Trees.

According to documents provided by the City of Macclenny in response to a Freedom of Information Act request, the city received $61,000 in private donations for the restoration of the Burnsed Block House. However, the city did not have a record of a $50,000 grant for the construction of the chapel given to Heritage Park by philanthropist Catherine B. Reynolds, whose family is from the area. Nor did the city have a record of the $5,000 grant from Baker County that was requested by City Manager Gerald Dopson.

Additionally, the park is rented out at $300 per event for various functions including weddings, political rallies, private parties and family reunions. Again, the city said it had no records of "fees for special occasions." Heritage Park also collects money for items sold at the park like Moonshine Jelly - and there are no records of what happens to that money. Do the people who sell the goods pay the park a percentage of their earnings, or do they pay a fee to the park to sell their goods?

Heritage Park Chapel

But if the city doesn't have a record of that money, who does?

According to documents provided by Baker County, the $5,000 check that was requested by Dopson was not written out to the City of Macclenny as were checks from other donors. Instead it was written out to "Heritage Park," and endorsed by "BC Heritage Park." It was not endorsed by the "City of Macclenny" as are other checks written to the city - a city employee confirmed that the city endorsed all checks with a "City of Macclenny" stamp.

When asked what happened to the money, Smallwood said, "We don't have anything to hide. It's a donation and we put it in the bank and we write checks on it when we need it. We also have a committee and we all know what we're doing and what we're spending our money on."

That may be true, but according to state records, whatever that committee is, it has no legal authority to accept charitable donations because it is not incorporated as a nonprofit organization nor is it set up as a charitable organization.

Initially, before the City of Macclenny took over the park, Smallwood and others including Gerald Dopson, formed a nonprofit corporation called Baker County Heritage Park Inc. It was incorporated as a nonprofit on Oct. 21, 2002, however the Florida Department of State Division of Corporations dissolved the nonprofit corporation on Sept. 19, 2003 because it had not filed an annual report, which is required by law. According to state records, the group never again

Smallwood's committee is not a legal nonprofit entity that can accept tax deductible donations.

filed to become a nonprofit corporation.

So whatever Smallwood's committee is, it is not a legal nonprofit entity that can accept tax deductible donations. However, according to someone who works with Smallwood, all donations to the park are tax deductible. Since Smallwood's organization is not legally authorized to accept tax deductible donations, people who donate to "Baker County Heritage Park" or to the "Friends of the Park," are unable to claim tax deductions when they file their state or federal income taxes. However, people who make their donations directly to the City of Macclenny are able to claim charitable deductions.

Although Smallwood claimed her books were open, attempts to get copies of those books were denied.

"I never said they were not public records, but request them from the city and let the city use their employees to get them," Smallwood said.

A request to the city to get Smallwood's records was also denied by City Attorney Frank Maloney, who said the records of a nonprofit corporation soliciting donations for the purpose of making improvements to city parks are not public records subject to disclosure under the state's public records law. Maloney called Smallwood's group, The Friends of the Park. In addition, Maloney said if the issue went to court a judge would not order those records released unless certain criteria were met, one of which is the "commingling of funds."

Maloney is correct in his assessment, however, according to state records Smallwood's group is not a legal nonprofit corporation, nor a charitable organization in the State of Florida, and as such has no standing to solicit charitable donations. And even if it were, there are commingling of funds - if the city has no record of the $5,000 donation that was requested from Baker County by the City Manager and if it was endorsed by "BC Heritage Park," the logical conclusion is that it was cashed or deposited by Smallwood or a member of her committee. And because Smallwood is listed on public documents as the "Director" of the city-owned Heritage Park, her records should be open to the public.

As for the Moonshine Jelly, that "Contains 80 proof corn whiskey," the state said it can't be sold without a liquor license.

But they are not. The bottom line is the city does not appear to have any checks and balances in place when it comes to the finances of the City of Macclenny's Baker County Heritage Park.

As for the Moonshine Jelly, that "Contains 80 proof corn whiskey," according to published reports, the state said it can't be sold without a liquor license.

Linda Rosencrance is a Massachusetts-based freelance writer and author of three true crime books, "Murder at Morses Pond," "An Act of Murder," and "Ripper," published by Kensington Publishing Corp. Rosencrance has been a reporter for nearly 20 years and has written for a group of community newspapers in Massachusetts as well as for the Boston Globe and the Boston Herald. As an investigative reporter, Rosencrance has written about numerous subjects including politics, the environment, healthcare, crime, and education.