MC Federal Credit Union Celebrates New Berwick Office Opening
A bright future is ahead for MC Federal Credit Union and the Berwick community. On Friday, August 21, the community gathered alongside the Columbia Montour Chamber of Commerce to celebrate the opening of MC Federal Credit Union’s new Berwick office at 200 S. Poplar Street. Surrounded by employees, Chamber members, leaders, and supporters, MC Federal Credit Union President & CEO Elba Arenas officially marked the occasion by cutting the ribbon on the credit union’s newest location.
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Who can help with natural gas procurement in the U.S.?
Source: World KinectUnderstanding the role of the natural gas marketer in modern energy procurement
A natural gas marketer helps U.S. organizations with natural gas procurement by sourcing supply, structuring contracts, managing price risk, and supporting broader energy procurement, energy management, and operational strategies.
Introduction: When natural gas procurement becomes strategic
Natural gas procurement has changed. What was once a routine purchasing decision is now a strategic function that directly impacts operating budgets, risk exposure, and business continuity.
Across the U.S., manufacturers, healthcare systems, data centers, and commercial portfolios rely on natural gas every day. Yet the market supplying it is increasingly volatile. Weather events, storage levels, pipeline constraints, and growing global LNG exports all influence pricing. For energy procurement managers and CFOs, this volatility creates pressure to explain results, manage budgets, and avoid surprises.
This is where many leaders pause to ask an important question: Who can actually help me manage natural gas procurement more effectively?
The answer is not just “a supplier.” In many cases, the most impactful support comes from a natural gas marketer - an expert who helps organizations navigate pricing, contract structure, and risk as part of a broader energy management strategy.
In this blog, we will cover:
- Why natural gas procurement is complex in the U.S.
- What a natural gas marketer actually does
- How marketers support energy procurement and energy management
- A real-world example of marketer-led procurement
- Clear, actionable takeaways for energy leaders
Why natural gas procurement is so challenging
Volatility is the real risk
Many organizations focus on price alone when evaluating natural gas procurement. But volatility, not the average price, is what can disrupt budgets.
Common challenges include:
- Sudden price swings driven by weather.
- Regional basis differences between hubs and delivery points.
- Pipeline congestion and infrastructure outages.
- Contract structures that behave differently than expected.
A fixed-price contract may feel safe, but it can lock in poor timing. An indexed contract offers flexibility, but it can expose the organization to short-term spikes. Without a clear strategy, procurement decisions often become reactive.
Energy procurement and energy strategy are connected
Natural gas procurement does not exist in isolation. Decisions affect:
- Budget forecasting
- Financial risk
- Operational planning
- Broader energy management goals
When procurement is handled as a one-off transaction, organizations lose visibility and control. This is why many energy leaders seek expert support rather than relying on internal resources alone.
How a natural gas marketer can help
What is a natural gas marketer?
A natural gas marketer acts as the bridge between producers, pipelines, and end-use customers. But modern marketers do much more than simply sell gas.
In effective energy procurement programs, a natural gas marketer provides:
- Market access and competitive pricing
- Contract design and negotiation support
- Risk management insight
- Ongoing market updates and guidance
Any supplier can simply offer a quote, but a marketer’s value lies not just in supply, but in helping organizations make better decisions over time.
How natural gas marketers support energy procurement
A knowledgeable natural gas marketer helps organizations move from reactive buying to disciplined energy procurement by:
- Monitoring markets in real time: Tracking price trends, weather risk, and supply dynamics
- Structuring contracts: Advising on fixed, indexed, layered, or hybrid approaches
- Supporting timing decisions: Reducing emotional or last-minute buying
- Aligning portfolios: Coordinating procurement across multiple sites
Contract language and cash-out provisions are critical details that many consumers overlook. This approach strengthens both energy procurement and energy management outcomes.
A procurement example from the U.S.
An industrial organization operated several facilities across different regions. Each site handled natural gas procurement independently, renewing fixed contracts once per year.
Over time, leadership noticed:
- Wide price variations between sites
- Limited understanding of risk exposure
- Repeated budget overruns despite “safe” contracts
The organization engaged a single natural gas marketer to centralize its approach. The marketer:
- Analyzed historical usage and pricing
- Identified regional basis risk
- Introduced a layered natural gas procurement strategy
- Provided regular market updates to finance and operations
Within one year, forecast accuracy improved, and budget variance declined. More importantly, leadership gained confidence in its energy management decisions.
The outcome was not just savings - it was control.
Actionable takeaways for energy leaders
If you are responsible for natural gas procurement in the U.S., consider these next steps:
- Review your current contract structure: Understand embedded risk, not just price.
- Engage a capable natural gas marketer: Look for strategy, not just quotes.
- Use layered procurement: Reduce timing risk and smooth volatility.
- Connect procurement to energy and operational management: Align decisions with budgets.
- Revisit strategy regularly: Markets change - your approach should too.
Frequently Asked Questions
What does a natural gas marketer do?
A natural gas marketer sources supply, structures contracts, and supports pricing and risk decisions as part of a broader energy procurement strategy.
Is a natural gas marketer the same as a broker?
Not always. Many marketers take a more active role in pricing, contract execution , and ongoing market support. Some brokers only earn a fee when the supply contract is executed, so their incentives and timing may be misaligned with the consumer.
How does a marketer help manage energy volatility?
By offering flexible procurement structures, market insight, and timing guidance that align with energy management goals.
Should natural gas procurement be part of energy management?
Yes. Integrating procurement into energy management improves visibility, predictability , and risk control.
Conclusion: Turning natural gas procurement into a managed and competitive advantage
Natural gas procurement in the U.S. will always involve uncertainty. Prices move, weather changes, and markets react quickly. The organizations that perform best are not those that try to predict the market perfectly, but those that manage risk deliberately.
A knowledgeable natural gas marketer plays a central role in that discipline. By combining market insight, contract expertise , and risk awareness, marketers help organizations align natural gas procurement with broader energy procurement and energy management objectives.
Instead of asking, Did we buy at the lowest price?, energy leaders can ask better questions:
- Did we manage risk appropriately?
- Does this strategy support our budget?
- Are we prepared for future volatility?
When natural gas procurement is treated as a strategic function, it stops being a recurring problem and becomes a manageable and competitive advantage.
What Is P.L. 86-272 and How Can It Be Beneficial for State Compliance?
State nexus is the connection between a business and a state that gives the state authority to impose tax obligations, including income tax filing requirements. In some states, nexus is easy to identify because the law uses a bright-line test, such as a specific sales threshold; if a business exceeds that threshold, nexus generally exists. Although, many states do not provide that kind of clear rule.
When there is no bright-line test, nexus becomes a facts-and-circumstances question. Instead of asking whether the business crossed a single numerical threshold, the state looks at the nature and regularity of the company’s in-state activities; this can include employee visits, inventory, representatives, service activity, or other purposeful contacts with the state. The result is uncertainty: a business may not know whether it has nexus until it compares its facts to state statutes, regulations, and court decisions.
This uncertainty is one reason Public Law 86-272 remains so important. P.L. 86-272 is a federal law that limits a state’s ability to impose a net income tax on an out-of-state business, but the protection is narrow. It applies only when the business sells tangible personal property, its only in-state activity is soliciting orders, the orders are approved outside the state, and the goods are shipped from outside the state via common carrier.
What Is Covered Under P.L. 86-272 and What Is Not?
The key concept is “solicitation.” Under the Supreme Court’s decision in WI Dept. of Rev v. William Wrigley, JR., solicitation includes not only directly asking customers to buy products, but also activities that are entirely ancillary to requesting orders. In other words, the activity must exist solely to support the sales request and must not serve an independent business function.
Generally protected solicitation activities include:
- Direct sales calls
- Promotional discussions that encourage purchases
- Carrying free samples or promotional materials
- Furnishing display racks or helping arrange product displays without charge
- Missionary sales activity
- Encouraging retailers to buy the seller’s products from wholesalers
- Forwarding orders or customer inquiries to the home office
- Coordinating shipment information
- Checking inventory for reorder purposes
- Training or supervising sales personnel when those activities are tied to solicitation
- Mediating customer complaints may be protected if it is done only to maintain goodwill and encourage future orders. However, this can be a fine line, and some states may consider it to exceed the protections of P.L. 86-272.
Generally nonprotected activities include:
- Repairs / Maintenance
- Installation
- Technical Support
- Collections
- Credit investigations
- Replacing damaged or stale goods as a regular practice
- Maintaining inventory for non-solicitation purposes or operating an office in the state
- Delivering goods via company owned transportation
Note: Even if the above nonprotected activities help generate sales, they are not considered solicitation because they serve operational or service functions separate from requesting orders.
The common thread is that these activities are part of asking for sales, not part of performing the broader business of selling and servicing products. That distinction matters because P.L. 86-272 protection is lost when in-state activities go beyond solicitation and begin serving an independent business purpose.
This narrow definition of solicitation also affects filing strategy. Some businesses choose to file a return in a state while claiming P.L. 86-272 protection. Since many states are narrowing their view of protected activities under P.L. 86-272, this can be a good idea to shield against unexpected liability in a state.
Should a Business File a Return in a State While Claiming Protection Under P.L. 86-272?
The Benefits of Filing
- Filing may start the statute of limitations. In many states, if no return is filed, the state may argue that it can assess tax indefinitely. Filing a return that clearly claims P.L. 86-272 can help limit how long the state has to challenge the position, generally limiting the lookback period to 3 years.
- Filing creates a formal record that the business is not ignoring the state. Instead, it is affirmatively taking the position that federal law prevents the state from imposing income tax. This can be helpful if the state later audits the company.
- Filing may help the business maintain a more organized compliance posture. Some taxpayers prefer to disclose their position rather than remain silent, especially when nexus is uncertain.
The Disadvantages of Filing
- Filing can attract attention. A return claiming P.L. 86-272 may invite the state to examine whether the company’s activities were truly limited to protected solicitation. However, in this case, most business owners would prefer to uncover the liability, so they can be compliant going forward, rather than discovering a larger liability later on.
- There is also an all-or-nothing risk. If the company engaged in even a small amount of unprotected activity during the year, the protection may be lost for the entire year; that makes the position vulnerable if the company’s salespeople, service team, or online operations crossed the line.
- L. 86-272 does not shield the business from every state tax. A company may still face other tax obligations, even if it is protected from net income tax. Examples may include sales, franchise, net worth, and gross receipts taxes. Filing may also create administrative cost, especially for businesses operating in many states.
Final Thoughts
State nexus rules determine whether a state can tax a business, and the analysis becomes much harder when there is no bright-line rule. P.L. 86-272 offers a limited federal shield, but only for sellers of tangible personal property whose in-state activities are confined to solicitation and conduct entirely ancillary to solicitation. For businesses operating across state lines, understanding exactly what counts as solicitation is critical to preserving that protection.
For more information, or if you have thoughts and/or questions about the information outlined above, please do not hesitate to contact them; their seasoned and experienced tax professionals are always here to help. You can also learn more by visiting our Tax service page.
Member News ~ August 20, 2026
Events & Dates:
MC Federal Credit Union Ribbon Cutting- August 21
Join us to celebrate MC Federal Credit Union as they open their new Berwick office with a Ribbon Cutting Ceremony. Come tour the new location, meet the team, and help mark this exciting milestone! Register Here
Cardinal Estate Planning Free Workshop- Sept 1
Join them for The 3 Cardinal Rules for Planning Your Estate and Protecting Your Assets. To reserve your spot, simply fill out this form or call their office at (570) 252-9043.
PA CareerLink Day Event- Sept 3
Join them for an in-person seminar and learn how to reduce Unemployment Compensation costs by filing for relief from charges! Email dedsell@tiu11.org to register! Thursday, September 3 | 11:00 am - 12:00 pm. This seminar covers: Eligibility and filing steps, Notifications and key documents, Impact of separations and appeal rights & Critical deadlines to avoid charges.
The Weis Center’s New Season Will Kick Off - Sept. 11
The Weis Center will kick off its new season with bluegrass and Americana artist Bronwyn on Thursday, Sept. 11 at 7:30 p.m. in the Weis Center Concert Hall. Learn more by calling 570-577-1000 or online at Bucknell.edu/BoxOffice
Journey Bank Photography Contest Submission Deadline - DUE September 18th
Arts in Bloom Performing Arts Series - Sept 18
The Journey Bank Arts in Bloom Performing Arts Series at Commonwealth University Bloomsburg will open with a performance of “Behind the Lines: A 9/11 Story” on Friday, Sept. 18, at 7:30 p.m., in Carver Hall, K.S. Gross Auditorium. “Behind The Lines: A 9/11 Story” is produced by Modern Warrior Live, a production team that works closely with veterans, including co-founder Jaymes Poling, to tell “personal stories of loss, endurance, and how people carry life-changing experiences forward.” Read more.
HearingLife Invites You To Free Educational Seminar- Sept 24
Join their hearing care experts to learn why hearing health is so important and learn how today’s technology can help you stay connected and engaged. Thursday, September 24, 2026, Starting at 5pm. Learn More
Announcements:
2027 Chamber Outstanding Citizen Nominations Open Now!
Let's recognize our outstanding citizens in Columbia & Montour: Nominate The 2027 Outstanding Citizen Now!
PPL Electric Utilities- The Powerline Newsletter is Out Now
PPL’s Powerline Newsletters most recent edition is out now. The edition includes updates on, PPL’s ongoing efforts to strengthen grid reliability, customer resources, the launch of PPL’s new data center resource page and more. You can find the Newsletter here.
Central Susquehanna LPN Career Center Celebrates Graduation of its 121st Class of Practical Nursing Students
Central Susquehanna LPN Career Center celebrated the graduation of its 121st class of Practical Nursing Students. The ceremony was held on August 13th at 7pm in the Lewisburg Area High School auditorium to honor the accomplishments and dedication of 39 graduating students. For more information about the CSLPNCC, visit https://lpn.csiu.org/
Lake Chillisquaque Spillway Update
The spillway upgrade project has been in the excavation phase since spring and remains on schedule. The following activities are expected to take place in the coming months: Excavated material will be crushed on site and trucked to an area on the Montour power plant property. Beginning the week of August 24, truck traffic will increase along Preserve Road to Strawberry Ridge Road as crushed excavated material is moved. This will occur during daylight hours, Monday through Friday and is expected to take a number of weeks to complete. This information will be posted on the project website at https://spillwayupgrade.com/.
Did You Miss Last Week's Member News? Here's News That's Still Timely:
Bloomsburg Theatre Ensemble Presents Knorrwood - Aug 21 & 22
Knorrwood returns to the stage at the Alvina Krause theatre with a return of “Over the Shire and Far Away” on Friday, August 21 and August 22. Showtimes are 7:30 pm on Friday, August 21 and Saturday, August 22. There will be a beer garden open to ticket holders before the Saturday performance at 5 pm on Center Street in front of the theatre featuring specialty Knorrwood lager from Rock God Brewery as well as pizza from Project Pizza and more! Learn More
Fun Fest and Poker Run to Benefit the Bloomsburg Children’s Museum - Aug 22
Fun Fest will be held August 22nd, 2026 from 11am-5pm at the future home of the Bloomsburg Children’s Museum, 317 Montour Blvd, Bloomsburg. There will be fun for all ages including food trucks, children’s crafts and actives, raffles and prizes! A poker run will be held, registration is 9:00am- 10:30am at the Danville Moose Lodge and the ride will start at 11:00am ending at Vreeland’s Harley Davidson (future home of the Bloomsburg Children’s Museum). More information here.
Camp Victory is Hosts Campfire Gala - Aug 27
This semi-formal evening will include a cocktail hour, seated dinner and presentation of awards. It will be held in our Waterfront Pavilion, from 5 - 8:30pm. The evening will include recognition of two honorees. Visit their website for more information
Active Transportation Plan Survey
The SEDA-COG Metropolitan Planning Organization (MPO) is gathering public input for the MPO’s next Active Transportation Plan (ATP) covering Clinton, Columbia, Juniata, Mifflin, Montour, Northumberland, Snyder, and Union counties. Everyone is invited and encouraged to complete an online survey to share your active transportation concerns and priorities for shaping the next ATP. For more information about the Active Transportation Plan update, visit the project page here.
Bloomsburg Fair Announces Queen
Ms. Brynn Karnes, 2026 Central Columbia FFA Graduate, was crowned the 2026 Bloomsburg Fair Queen. Brynn served as the 2025 Bloomsburg Fair Queen Alternate and now will step into the role of queen for the 2026 season. Brynn will attend Penn State University majoring in Agribusiness Management. Ms. Kadence Rhone, also a 2026 Central Columbia FFA Graduate, retired from the Bloomsburg Fair Queen as she served as the 2024 alternate and 2025 queen.
Steinbacher, Goodall & Yurchak Named on the 2026 Inc. 5000 List
Steinbacher, Goodall & Yurchak, an elder law firm with seven locations in northeastern and central Pennsylvania, announced it has been ranked No. 3728 on the 2026 Inc. 5000 list, the annual list of the fastest-growing private companies in America.
Central Columbia FFA Earns Three-Star Gold Rating
The Central Columbia FFA Chapter of Bloomsburg, PA was recently awarded a Three-Star Gold Rating by the National FFA Organization through the National Chapter Rating Award application. Chapters are recognized through an application highlighting their achievements, community involvement and supervised agricultural experience projects. The Central Columbia FFA Chapter ranks in the top 1% of all programs and chapters in the United States. Central Columbia FFA will be recognized at the 2026 National FFA Convention in October in Indianapolis, IN. Learn more about Pennsylvania FFA at www.paffa.org/about-ffa.
B.I.D.A Elects New Board President
The Berwick Industrial Development Association, Inc. (B.I.D.A.) is pleased to announce the election of Rhonda Wieners as the organization’s newest Board President. Mrs. Wieners brings a strong commitment to economic development and community advancement to her new leadership role. As Board President, she will work alongside B.I.D.A.’s Board of Directors and staff to advance the organization’s mission of strengthening the regional economy through business development, strategic partnerships, and community investments.
Education Meets Industry: Building the Future Workforce in Columbia – Montour
Chris Berleth Columbia Montour Chamber of Commerce CEO/President
“Soft skills are much too hard to be called soft skills.”
That was the opinion of Nick Lee-Romagnolo, a workforce development leader from Amazon, which was shared during the Chamber Foundation’s Annual K-12 Educator Summit on August 7. In place of “soft skills,” he offered another term: “durable skills.”
“Durable skills,” he said, “are the ones employers need every day and that follow people from one job to the next: communication, literacy, critical thinking, problem-solving, and the ability to work well with others.” That’s why “durable” feels more accurate than “soft,” and why the phrase kept coming back throughout the day.
I love it when Chamber events and member feedback confirm what we know. The workforce challenges facing our region are not new to us. We know and have been hearing for years what’s going on.
Employers talked about how hard it is to find qualified people. Educators talked about what students need to be ready for life after school. Ed Avila, Amazon’s local operations leader, pointed out that technical ability only tells part of the story. While a résumé can show what someone has done, a strong candidate still has to explain the results they produced. Fred Gaffney echoed the “durable skills” need, sharing that in the skilled trades, where mechanical ability matters, but judgment and communication with customers is just as important, and the skill just as nuanced.
Liz Shotwell brought the education side into the discussion, and confirmed that educators have been hearing and trying to address these gaps in soft skills. She talked about the limits schools face, including time, attendance, and the challenge of creating meaningful opportunities for students outside the classroom. One new approach Berwick is taking is a project-based model where students are challenged to demonstrate leadership by addressing community issues. This model is seeing success, and it’s part of a larger, nationwide effort called “the empowerment collaborative”.
We all agree on the challenge, but the summit was a means of agreeing on solutions.
Educators need access to businesses so they can better understand the jobs that exist here and the skills those jobs require. Employers need to open their doors to teachers and students and help schools see what success looks like inside their workplaces, which is exactly why we brought back Educator in the Workplace, or E.I.W., and why we’re confident that the results of that program will pay big dividends for our community in the years to come.
If you’ve tuned into the Chamber lately, you’ve likely heard me boast about the Arconic Foundation’s investment in this program, which places educators inside local businesses so they can see the work firsthand and talk directly with employers. At this summer’s E.I.W. graduation program, we heard teachers explain how those experiences were already changing the way they planned to teach.
One second-grade teacher talked about using the familiar game of “telephone” to teach students the importance of listening and clear communication. After seeing firsthand how important communication is among staff at Geisinger, she was already thinking differently about how to connect that lesson to the workplace. The traditional “telephone” game suddenly turned into a practical appreciation for communications in crisis and emergency settings. Instead of “Johnny told Suzie X”, the new lesson plan is, “Dr. Johnny told Nurse Suzie X”, followed by, “What happens if Suzie misunderstands?”
That’s a powerful lesson, with real consequences, and it’s about being immersed in an educational system that prepares students for a variety of careers. The lesson plans were just a small part of it. There’s a new awareness for our teachers about the realities of the local workforce that only comes with immersion. For the student who says, “I’m not going to be a doctor,” it’s just as important for their teachers, guidance counselors, and influencers to know that the clinical side of Geisinger represents only 20-30% of their workforce. There’s plenty of room for great careers here, and not only in healthcare, but in finance, advanced manufacturing, engineering, professional services, and a host of others.
The K-12 Summit is always an encouragement to me, because in addition to a room full of industry and education agree on the challenges, I can confidently say that it helped reinforce where the Foundation goes next.
As we connected with these leaders, we confirmed that we’ll need to refine our approach to career experiences so students too have more meaningful contact with employers. Jerome Manley, of Commonwealth University, is leading our efforts to develop a one-stop-shop kind of Regional Career Pathways Fair to be one piece of that work. We’re also exploring literacy and numeracy tools that connect basic classroom skills more clearly to how they’re used on the job – because we’re hearing at an increasingly alarming rate that when students don’t learn to read, they don’t read to learn.
Your Chamber and Foundation are committed to doing this work, bringing employers and educators together, listening to what each side needs, and helping turn good conversation into action. Sometimes that means building a program, and sometimes it means advocating for a better approach. Sometimes, it means putting the right people in the room and giving them a chance to figure something out together.
We understand the problem. Now the work is building relationships, experiences, and tools that help us do something about it.
When we ask, “Where are we going to find qualified people?” the answer that comes first revolves around what we’re doing to help our young people become them.
Stay tuned for more from the K-12 Summit, Educator in the Workplace, and ways you can support the work of the Chamber and its Foundation to prepare the 21st Century workforce for careers here in Columbia and Montour Counties.
5 Things to Review as a Reader of Form 990
Whether someone is a donor, board member, or community stakeholder, understanding what to look for when reading the IRS Form 990 can help draw meaningful conclusions about an organization’s health and transparency. Form 990 is a public document filed by a tax-exempt organization that can be found on Candid and sometimes on an organization’s website, as well. Some members of the public will use Form 990 as their main source of information about an organization. The way that information is presented on Form 990 can impact how the public perceives an organization. As a reader of a 990, here are five key areas to review.
1. Mission Statement and Program Services
The first key areas to review when reading Form 990 are the mission statement and the description of program services. These descriptions should give an accurate overview of what the organization does. The mission statement can be found in Part I, Line 1, as well as Part III, Line 1 of Form 990. Part I, Line 1 will give a brief overview of the mission, and Part III, Line 1 will provide further details of the mission. Program service descriptions can be found in Part III, Lines 4a-4d. It is important that the program descriptions support the mission of the organization. If an organization does not take time to fully explain its mission and program service accomplishments, this could be an indicator of a lack of transparency or organizational accountability.
2. Governance, Management, and Disclosure
The second key area to review when reading Form 990 is Part VI, Governance, Management, and Disclosure. Appropriate governance is essential for any nonprofit organization, and governance practices are among the most visible indicators of organizational integrity. If an organization answers “no” to any questions about governance, its policies, and disclosure, that might raise a question to the reader as to how the organization is being run. Per the IRS Form 990 instructions, whether a particular policy, procedure, or practice should be adopted by an organization depends on the organization’s size, type, and culture.
3. List of Officers and Board Members
The third key area to review when reading Form 990 is Part VII, Compensation of Officers, Directors, Trustees, Key Employees, and Independent Contractors. In this section, readers can review compensation to determine reasonableness compared to industry standards. Officer and board member compensation is also one of the most publicly scrutinized areas of Form 990, as disproportionately high pay relative to an organization’s size or mission can raise concerns among donors, the media, and regulators about whether resources are being directed appropriately.
Additional compensation details can be found in Schedule J of Form 990 for those with compensation greater than $150,000. Other items a reader can look for in this section are whether it appears that the correct people have been listed, such as the top management official and top financial official, often the CEO and CFO, which are always required to be listed as officers.
4. Statement of Functional Expenses
The fourth key area to review when reading Form 990 is Part IX, the statement of functional expenses. When reviewing the statement of functional expenses, it’s important to look at the ratio of program service expenses, management and general expenses, and fundraising expenses, as a percentage of total expenses.
Program service expenses are related to activities that further the organization’s exempt purpose and should make up a large portion of the expenses listed on this statement. Management and general expenses relate to the organization’s operations and management functions, such as management salaries and legal fees. Fundraising expenses are just that – expenses that the organization incurred from fundraising activities. It is important to remember when reviewing the statement of functional expenses that there is no universally mandated threshold for what constitutes an acceptable program service percentage, and that each organization should be evaluated independently.
5. Public Support Test
The fifth key area to review when reading Form 990 is the public support test on Schedule A. To maintain tax-exempt status, a 501(c)(3) organization must meet the public support test, which requires that at least 33.3% of an organization’s funding comes from the public. To pass this test, an organization must show that over 33.3% of its total support comes from government units, publicly supported organizations, or the public. The public support test is calculated over a five-year period and if an organization fails the test for two consecutive years, it can result in loss of public charity status.
If you have questions about the information outlined above, please contact Mckonly & Asbury; their seasoned and experienced nonprofit professionals are here to help. You can also learn more about our nonprofit services by visiting their Nonprofit industry page.
The Productivity Dividend of Better Benefits
Source: My Benefit Advisor
Employee benefits are often evaluated based on cost, utilization, or annual renewal increases. However, one of the most important measures of a benefits strategy may be its impact on workforce productivity.
Employees who struggle with physical health issues, financial stress, or access to care often bring those challenges to work. Delayed medical treatment, unmanaged chronic conditions, and concerns about healthcare costs can contribute to absenteeism, distraction, and reduced performance.
Conversely, employees who have access to affordable healthcare, preventive services, mental health resources, and financial support programs are often better positioned to remain healthy, engaged, and productive. The result is a workforce that is more focused, resilient, and capable of performing at a higher level.
This productivity dividend can be difficult to measure directly, but its impact is real. Improved attendance, lower turnover, greater engagement, and higher employee satisfaction can all contribute to stronger organizational performance.
Many employers increasingly recognize that benefits are not simply an expense to manage. They are an investment in the workforce itself. By supporting employee well-being and reducing barriers to care, organizations can create value that extends well beyond healthcare costs.
In today’s competitive labor market, better benefits may not only improve employee health but also improve business performance.
The Columbia-Montour Chamber of Commerce offers its members access to My Benefit Advisor as a solution for employee benefits, including voluntary offerings. For more information about My Benefit Advisor, visit our website at cmcc.mybenefitadvisor.com or contact Rob Higginbotham at (800) 377-3539.
Member News ~ August 13, 2026
Events & Dates:
Business Leadership Forum Ticket SALE - Aug 13 through Sept 30
Now through September 30th, the first 30 members to purchase tickets will receive a $10 discount at checkout. This year's theme, "Back To The Basics" will feature a variety of relevant basic business information and reminders. Stay up to date with best HR practices, tax information, sales techniques & more! Get Your Tickets
Free Movie in Canal Park this Thursday - Aug 13
Join the Danville Business Alliance for the third and final movie of the Summer Movie Series, featuring the adventure classic THE GOONIES! Grab your chairs and blankets, gather your crew for Thursday August 13th in Canal Park, Danville. Festivities begin at 6pm with ice cream, free popcorn, and crafts before the movie.
Berwick 2nd Friday’s Downtown Event - Aug 14
Bloomsburg Theatre Ensemble Presents Knorrwood - Aug 21 & 22
Knorrwood returns to the stage at the Alvina Krause theatre with a return of “Over the Shire and Far Away” on Friday, August 21 and August 22. Showtimes are 7:30 pm on Friday, August 21 and Saturday, August 22. There will be a beer garden open to ticket holders before the Saturday performance at 5 pm on Center Street in front of the theatre featuring specialty Knorrwood lager from Rock God Brewery as well as pizza from Project Pizza and more! Learn More
Fun Fest and Poker Run to Benefit the Bloomsburg Children’s Museum - Aug 22
Fun Fest will be held August 22nd, 2026 from 11am-5pm at the future home of the Bloomsburg Children’s Museum, 317 Montour Blvd, Bloomsburg. There will be fun for all ages including food trucks, children’s crafts and actives, raffles and prizes! A poker run will be held, registration is 9:00am- 10:30am at the Danville Moose Lodge and the ride will start at 11:00am ending at Vreeland’s Harley Davidson (future home of the Bloomsburg Children’s Museum). More information here.
Camp Victory is Hosts Campfire Gala - Aug 27
This semi-formal evening will include a cocktail hour, seated dinner and presentation of awards. It will be held in our Waterfront Pavilion, from 5 - 8:30pm. The evening will include recognition of two honorees. Visit their website for more information
Announcements:
Active Transportation Plan Survey
The SEDA-COG Metropolitan Planning Organization (MPO) is gathering public input for the MPO’s next Active Transportation Plan (ATP) covering Clinton, Columbia, Juniata, Mifflin, Montour, Northumberland, Snyder, and Union counties. Everyone is invited and encouraged to complete an online survey to share your active transportation concerns and priorities for shaping the next ATP. For more information about the Active Transportation Plan update, visit the project page here.
Bloomsburg Fair Announces Queen
Ms. Brynn Karnes, 2026 Central Columbia FFA Graduate, was crowned the 2026 Bloomsburg Fair Queen. Brynn served as the 2025 Bloomsburg Fair Queen Alternate and now will step into the role of queen for the 2026 season. Brynn will attend Penn State University majoring in Agribusiness Management. Ms. Kadence Rhone, also a 2026 Central Columbia FFA Graduate, retired from the Bloomsburg Fair Queen as she served as the 2024 alternate and 2025 queen.
Steinbacher, Goodall & Yurchak Named on the 2026 Inc. 5000 List
Steinbacher, Goodall & Yurchak, an elder law firm with seven locations in northeastern and central Pennsylvania, announced it has been ranked No. 3728 on the 2026 Inc. 5000 list, the annual list of the fastest-growing private companies in America.
Central Columbia FFA Earns Three-Star Gold Rating
The Central Columbia FFA Chapter of Bloomsburg, PA was recently awarded a Three-Star Gold Rating by the National FFA Organization through the National Chapter Rating Award application. Chapters are recognized through an application highlighting their achievements, community involvement and supervised agricultural experience projects. The Central Columbia FFA Chapter ranks in the top 1% of all programs and chapters in the United States. Central Columbia FFA will be recognized at the 2026 National FFA Convention in October in Indianapolis, IN. Learn more about Pennsylvania FFA at www.paffa.org/about-ffa.
B.I.D.A Elects New Board President
The Berwick Industrial Development Association, Inc. (B.I.D.A.) is pleased to announce the election of Rhonda Wieners as the organization’s newest Board President. Mrs. Wieners brings a strong commitment to economic development and community advancement to her new leadership role. As Board President, she will work alongside B.I.D.A.’s Board of Directors and staff to advance the organization’s mission of strengthening the regional economy through business development, strategic partnerships, and community investments.
Did You Miss Last Week's Member News? Here's News That's Still Timely:
Danville Business Alliance Announces August 2026 Event Calendar- August 1 through 31
Danville Business Alliance invites residents and visitors to enjoy a full calendar of community events in August one of the busiest months of the summer in Danville. All events are free and open to the public. Complete calendar of events here.
CHAMBERPACK flyers due - Aug 17
Looking to be a part of our bi-monthly mailer? Fill out our advertising contract and contact Taryn!
SVUW United in Recovery Picnic - Aug 20
Join Susquehanna Valley United Way for United in Recovery at their Recovery Picnic at Claude Kehler Park and help create a space of connection, support, and hope. This event brings individuals, families, and community partners together to celebrate recovery and expand access to resources. Learn More.
McKonly & Asbury 2026 State and Local Tax Update - Aug 27
In this 2026 State and Local Tax Update webinar, Director Lindsey Haney and Manager Thomas Davis will provide practical insights into recent legislative, regulatory, and practical updates affecting businesses and taxpayers, with special emphasis on tax planning opportunities. This free, one-hour webinar will take place on Thursday, August 27 at 2:00 p.m. EDT. One “Tax” CPE credit is available for this webinar. Registration Link: WEBINAR: 2026 State and Local Tax Update | Tax Consulting
Berwick Offering Healthy Workplace Grants- DUE Aug 31
Columbia County Pennsylvania Farm Bureau - Sept 1
Service 1st 2026 Charity Duck Derby
Service 1st Federal Credit Union held their Annual Charity Duck Derby Saturday, August 1, raising $22,000 to benefit two local organizations. Over 5,6000 tickets sponsoring the ducks in the race were sold for this year’s event, a new record for the fundraiser. Funds raised by the event will benefit For the Cause NEPA and the Bloomsburg Salvation Army Service Center.
Bloomsburg Children’s Museum Receives Grant from PPL Foundation
The Bloomsburg Children’s Museum received a $100,000 grant from PPL Foundation to support expansion. The grant will fund the Museum’s “Unleashing Potential: Powered by PPL” initiative designed to strengthen the resources needed for the Museum to transition successfully into its expanded campus. The Museum’s expansion will increase its capacity to offer hands-on exhibits, educational programs, classroom experiences and community outreach.
Pennsylvania Attorney General Dave Sunday Highlights Economic Development at B.I.D.A. Annual Meeting
The Berwick Industrial Development Association (B.I.D.A.) recently welcomed more than 150 members, business leaders, elected officials, and community partners to its Annual Membership Meeting & Dinner Celebration at the Berwick Golf Club, featuring Pennsylvania Attorney General Dave Sunday as the keynote speaker. Sunday emphasized the strong connection between economic development and public safety, noting that safe communities, a skilled workforce, consumer confidence, and fair business practices are essential for business growth and investment. B.I.D.A. leaders highlighted the importance of collaboration among businesses, government agencies, and community organizations in driving regional economic success. The event also recognized the accomplishments of the past year, celebrated regional growth, and thanked sponsors for their continued support of B.I.D.A.’s mission to strengthen the local economy through business development, workforce initiatives, and community partnerships.
Susquehanna Kids Newsletter Out Now
Susquehanna Kids released their August newsletter including local events, carnivals and weekend highlights for the whole family. View Newsletter here.
Central Pennsylvania Food Bank – New Member Highlight
LLC in Name Only — Governance Gone Wild
Source: MPL Law Firm
Oops Files, Part 1:
Some of the costliest legal problems start with a simple structural mistake: the business is not clearly set up, documented, or governed in a way that matches how it actually operates. Owners and management often treat entity choice and governance as a one‑time formation exercise, then leave documents and roles unchanged as the company grows, adds partners, or takes on new risks.
When structure and governance drift away from reality, several expensive issues tend to show up:
- Personal assets unexpectedly on the hook because owners mixed personal and business funds or never really separated individual and entity roles.
- Confusion over who can sign, approve deals, or bind the company, especially when old operating agreements or bylaws never caught up with today’s ownership and management.
- Messy transitions when an owner retires, passes away, divorces, or wants out, and there is no clear roadmap for buy‑outs, succession, or voting control.
Good governance does not have to be complicated, but it does have to be intentional. At a minimum, growing businesses should regularly:
- Confirm that the current entity form still makes sense for liability, tax, and growth (for example, revisiting whether a sole proprietorship or simple partnership should be converted to an LLC or corporation).
- Review and update core governance documents—operating agreements, bylaws, shareholder or member agreements—so they reflect current ownership, decision‑making, and succession expectations.
- Clarify roles for owners, managers, and any board or advisory group, including who has authority to approve financings, major contracts, and changes in control.
For many companies, a practical “governance tune‑up” can be done on a predictable cycle—annually or every few years—as part of broader strategic and financial planning. That tune‑up turns governance from a dusty set of documents into a working framework for accountability, smoother decision‑making, and better protection when something goes wrong.
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