Running a BMX track is not a money making industry, most out door tracks don't make a profit. most are not ran as a non profit organization. The cost of obtaining a non profit status is a waist of funds that go back into the track. 

She also holds the sanction which the city would have to reapply for along with obtaining new buildings equipment etc.... 

The city should assist her in gaining the non profit status, the cost of acquiring a new operator new buildings, new sanction and new equipment could be upwards of $10,000 at this point it looks like the city is making a huge mistake by not working with Geri to make improvements and assisting her in obtaining her 501-C non profit status. Seems like a no brainer to donate the $500 for her 501-C if that's all they are looking for.