Latest news with #Parnells
Extra.ie
29-06-2025
- Business
- Extra.ie
How the sad story of Parnells offers many lessons to the GAA
Even the dogs on the streets knew. There was a time just over a decade ago when I couldn't pop down to my local in Phibsborough without being told about the latest inter-county superstar rumoured to be relocating to Coolock. Names like Aidan O'Shea and Michael Murphy were mentioned—and scoffed at. But Parnells were behaving like the drunk and generous uncle at a wedding who insists on getting a round of Midleton Rare in, and everyone knew about it. At least, around the northside, they did. It's just as well there was nothing in those more outlandish rumours about O'Shea and Murphy, given that one of the many revelations of RTÉ's Prime Time investigation last Tuesday was that the club were paying their outside players mileage for travelling to training in their own county. Aidan O'Shea of Mayo in action against Jason Foley of Kerry. Pic: Shauna Clinton/Sportsfile It is difficult to understand how that was agreed but perhaps spending had spiralled so far out of control that it made as much sense as whatever else was gobbling up the €22million windfall they received for selling land near Dublin Airport in 2008. Niamh Brennan, a Professor of Corporate Governance at UCD, told RTÉ that the downfall of Parnells, who were liquidated earlier this year after 132 years in existence, was the classic case of 'living beyond its means', an interesting phrase to use as one of the club's most famous members was a certain Charles J Haughey, who played for the club in the 1940s. The country was in the teeth of a nasty recession in the early 2010s, trying to adjust to a global economic crash, but Parnells seemed to be oblivious, going about their business in an alternative reality where the Celtic Tiger never stopped roaring. Pic: Brendan Moran / SPORTSFILE The club had been an integral part of the community around Coolock and Artane for 115 years by the time of its lottery win with that plot of land in Collinstown Lane. But over the course of the next few years, it moved away from its roots. County footballers from Armagh, Laois, Mayo and Wexford moved into the area, employed as coaches or fitness instructors, as they looked to win their first Dublin senior title since 1988. When they played Ballymun Kickhams in a championship game in 2012, 10 of their starting players were outsiders who had blown into the club. 'It was very unsettling for the players who were representing us on the field of play up to then because they were playing for their enjoyment,' recalled long-standing club member Liam Quinn. 'All of a sudden, they were being pushed aside to make way for these players who were supposed to be making us champions again and that didn't happen, so there was a bit of animosity.' Former chairman John Byrne, who won a county medal in 1988, was even more blunt. 'I feel when Parnells got the money, people migrated to the area that normally wouldn't have come into the area,' he told Prime Time. 'And it killed the dynamic of homegrown players and trying to produce homegrown players.' Byrne was one of those who tried to raise the alarm over how Parnells' spending had gotten out of control. He even wrote a letter to then-GAA President Christy Cooney in 2011 to express his concern. But as he pointed out, nobody came to the rescue. 'I did have good engagement with Dublin County Board at different stages, trying to get some resolution. The GAA knew about it. Dublin County Board knew about it. They were signatories of the finances. The grounds and the money were vested in the GAA, so they should have taken a better control of it,' he said. He wasn't the only one that tried to shout stop. Stephen Cluxton, who skippered Dublin to their unprecedented period of dominance, dropped down to the second side in protest at how the club was being run, penning a letter to the executive. In these pages 11 years ago, Philip Lanigan had a special report headlined 'On the Brink' which suggested that the gates of the club were at risk of being shut permanently. And yet, the spending went on. In December 2014, with the club's financial position already perilous, gift cards – with a total value €9,000 – were given to almost 100 people involved in the club, including some players. In the same month, the club's financial statements showed net liabilities of more than €1million, with fuel cards costing the club thousands of euros every month. 7 July 2021; Stephen Cluxton of Parnells during the Go Ahead Adult Football League Division Three North match between Parnells and O'Tooles at Parnells GAA Club in Coolock, Dublin. Photo by Piaras Ó Mídheach/Sportsfile 'Basically, the mileage, the expenses, the fuel cards, the accommodation, they were all classed as incentives to play for the club. And they were given these as benefits of playing for Parnells. But they were outrageous figures,' said Greg Walsh, another of the players on the 1988 county championship team, who served as coach and on the committee of the club down the years. While the club were still flashing the cash in an effort to get success on the field, things were going from bad to worse off it. They had used roughly half the windfall to acquire land from the Marist Fathers on a 999-year lease. There were conditions attached, such as the building of a sports hall and hurling wall within 18 months that could be used by the adjoining Chanel College, a school run by the Marists. A new clubhouse was opened as a hospitality venue in 2012, vast enough for weddings and other social events, but there was no sign of the sports hall or hurling wall. Even then, the club were in trouble. Professor Brennan, among others, suggested that there should have been more oversight from Croke Park. When the club were liquidated in January with debts of €1.5million, the GAA was owed almost €500,000 with Dublin County Board another €300,000. It's all well and good saying that they should have stepped in – but at what point? It already felt that it was nearly too late for Parnells when Cluxton removed himself from the senior team in 2014. The current survey on amateurism within the Association that President Jarlath Burns has asked all members to fill feels especially timely. We should ask ourselves even after the salutary lesson in the sad story of Parnells, has anything changed? In Dublin GAA or beyond? There are still clubs shelling out for outside managers and recruiting players. If anything should be learnt from Parnells, it's how damaging the forces of commercialism can be on community values and it's a message that the GAA might need to absorb itself. Little more than 24 hours before Prime Time was broadcast, the CCCC decided on the times and venues for this weekend's football quarter-finals. And rather than give each of last week's winning sides seven days off – ensuring that the integrity of the most thrilling football Championship in history remained intact – they decided to give Donegal a six-day turnaround and Kerry eight days. And this imbalance was down to commercialism. And generating revenue. No other reasons. As Armagh are the best-supported team in the country, they didn't want them on the same bill as Dublin – rather spread the big crowds over the two days. And there was the small matter of GAA+ having the Saturday quarter-finals. There would have been public uproar had Armagh v Kerry been behind a paywall. All of which meant that Donegal were given the short straw of the sixday turnaround – the first time in the three-year history of preliminary quarter-finals that has happened a team. It's unfair and it hurts the integrity of the competition, but it was done for reasons of commercialism. To start sacrificing their values at that particular altar is a dangerous road as the GAA should know from the sad story of Parnells.
Irish Daily Mirror
27-06-2025
- Politics
- Irish Daily Mirror
Diarmuid Connolly slams Parnells debacle after RTÉ Prime Time revelations
Diarmuid Connolly has blasted the Parnells controversy as going against everything that the GAA stands for and said he hopes 'justice is served'. Dublin great Connolly is disgusted that the club went into liquidation earlier this year, despite Parnells making €22m for the sale of land in 2008. "It's very sad, I live very close to the Coolock area," said the two-time All-Ireland winner. "They are the second longest serving GAA club in the capital. "Parnells always had a huge catchment area. Coolock is a massive, massive area, and it is underprivileged, so they need the outlet in the area and to do what they did is criminal." RTÉ's Prime Time this week looked into the club's fall and revealed that one players received almost €20,000 over a year and four month period for coaching, travel and subsistence, while a coach was paid almost €17,000 for travel and subsistence payments over a nine-month period. "I saw the interviews from some of those past chairmen and some of the guys on the executive, I'd like to see the 50-odd more that went through that executive and I'd like to see the minutes of the meetings," Connolly said. "To lose €22 million over the space of a decade is criminal. Somebody has to be held accountable for it. There's a lot of people have to be held accountable." Stephen Cluxton, the nine-time All-Ireland winning Dublin captain, wrote a letter to the club detailing his 'frustration at the direction in which the club was being led' and he stepped down to the second team. "They sort of ate each other from the inside out," said Connolly. "They were getting players down the country, they were giving them cars, they were giving them jobs, they were giving them accommodation, but they weren't looking after their own. "They weren't looking after their own - they were looking to win a championship with money. That is completely the wrong way to look at it, it goes against everything the GAA stands for. "I just hope justice is served. I hope Parnells can come back. They have no club, no pitch. It is a really sad state of affairs." Diarmuid Connolly was speaking exclusively to BoyleSports as a Gaelic Games ambassador ahead of the All-Ireland SFC quarter-finals.
RTÉ News
25-06-2025
- Business
- RTÉ News
'Disgusted' Dublin icon Stephen Cluxton dropped to Parnells' second team in protest at how crisis club was run
Earlier this year one of Dublin's oldest GAA club, Parnells, was liquidated. The club, serving the parishes of Coolock and Artane, had been in financial difficulty for some time, having been ordered to pay a redundancy lump sum to 11 staff members who were not given work after the start of the Covid pandemic. However in 2008, Parnells GAA club sold lands near Dublin Airport for €22 million, making it the wealthiest of Ireland's 1,610 GAA clubs. Last night's Prime Time investigation detailed the club's precipitous fall. For a period in the last decade the club, chasing a first county title since 1988, was synonymous with the recruitment of inter-county stars from outside Dublin. Internal club documents – seen by Prime Time – show the scale of money allocated to some within the club. One player received almost €20,000 over a 16-month period – €8,050 for coaching and €11,600 for travel and subsistence. A number of years later, a coach was paid €16,820 in travel and subsistence payments over a 9-month period. However, the most successful inter-county footballer at Parnells (or any other club for that matter) is nine-time All-Ireland winning goalkeeper Stephen Cluxton - Parnells through and through. Just as Dublin were beginning to dominate, he took the unusual decision to drop down to the club's second team. As the goalkeeper has never been one for speaking to the media, his reasons for doing so were never made clear. However Prime Time last night revealed that in late September 2014 Cluxton wrote a letter to all members of the club executive. He outlined the reasons why he had taken the highly unusual decision to regrade down, to play for the club's second team. He also detailed his "frustration at the direction in which the club is being lead". The letter stated: "I don't agree with the policy of head-hunting players" and "I don't agree that county players are treated to various perks". He added that he was "disgusted with the tax situation having to be settled in the manner in which it was" and "I am disgusted that the club is now in debt".
The Irish Sun
25-06-2025
- Business
- The Irish Sun
‘So much integrity' – RTE viewers hail Stephen Cluxton for ‘principled stand' Dublin GAA icon took during Parnells saga
RTE viewers praised Stephen Cluxton after watching the financial ruin of Parnells GAA Club detailed on Prime Time. Established in 1893, the six-time county champions went into liquidation in January. 2 The Coolock club went into liquidation in January Credit: @RTE_PrimeTime 2 Cluxton was their most famous player That such a big club could go under is all the more amazing given it became the richest GAA club in the country in 2008. This was due to it selling land it had first acquired around Collinstown Lane near The club received €22million upon selling that land. Half of that sum was soon spent on purchasing land in their main catchment area of Coolock from the Marist Fathers. The rest was duly wasted as the club embarked upon reckless spending practices while building a state of the art clubhouse and other facilities. Read More On GAA In one stark moment during Tuesday's programme it's stated that Parnells went from employing two members of staff in 2007 to 69 by 2013. These habits ended up burdening the outfit with huge overheads as chickens came home to roost in the following years. The moment involving It informed viewers that the goalkeeper wrote an open letter to all members of the club's Executive. Most read in GAA Football In it, he outlined his "disgust" at the direction the club was going in. This prompted his "highly unusual" decision to regrade with their second team. In the letter, the 43-year-old is quoted as saying: "I don't agree with the policy of head-hunting players. Tomas O'Se calls out GAA's mid-season rule change but fellow Sunday Game pundit disagrees "I don't agree that inter-county players are treated to various perks. I am disgusted the club is now in debt." Among the online reaction to the startling show, prominent GAA journalist Cahair O'Kane praised: "Stephen Cluxton will be remembered for everything he's achieved on the pitch. "But part of his legacy of greatness ought to be the principled stand he took about the financial direction Parnells were taking. Fair play to him." Similarly, Conor succinctly agreed: "So much integrity. Great fella." LEADER ON AND OFF THE PITCH Máire pondered: "Prime Time about Parnells is crazy to me! How was a club allowed to go that far without any intervention. "The 'disquiet' should have been LOUDER, at least Stephen Cluxton showed a bit of integrity." Fin added: "Anyone watch the Prime Time programme on Parnell's GAA Club? Boom to Bust. Absolutely shocking. "Non Dublin fans might not like Clucko but his letter to the club in the midst of this fiasco, expressing his fears and thoughts, showed the character of the man - top class." To which Liz replied: "Most GAA people respect and admire Stephen Cluxton. He's a terrific player and a great captain. "He knew that Parnells were on the wrong track and expressed concerns but the club Executive ignored him. It became a social club. Shame on the Executive." In January, the north Dublin outfit returned their training ground complete with a floodlit astroturf, clubhouse and gym to the Marist Order.
RTÉ News
24-06-2025
- Business
- RTÉ News
Windfall to downfall: The inside story of a GAA club's collapse
Once Ireland's wealthiest GAA club following a €22 million land sale, Parnells GAA club in Dublin went into liquidation earlier this year. Internal club documents obtained by Prime Time show how years of financial mismanagement led to the collapse of the 132-year-old club. In 2008, Parnells GAA club sold lands near Dublin Airport for €22 million, making it the wealthiest of Ireland's 1,610 GAA clubs. But earlier this year, the 132-year-old club went into liquidation. Prime Time obtained hundreds of internal club documents that help piece together the club's downfall. Forensic accountant Jim Luby, who has over 30 years' experience, analysed the key files. He said the reasons for the club's collapse point to "very poor financial management and a business not being properly run". The collapse of Parnells GAA club was due to "gross incompetence" and "classic financial mismanagement", according to Professor of Corporate Governance at UCD Niamh Brennan, one of the country's leading corporate governance experts. Prof Brennan told Prime Time that the Parnells club in Dublin's Coolock-Artane area was "living beyond its means". "The entire case, from what I've seen, is just riddled with incompetence," Professor Brennan said. Most GAA clubs survive on limited funds and the support of volunteers. So how did Parnells, once a very affluent club, end up having to lock its clubhouse doors? The case raises serious issues about the GAA's amateur status and corporate governance, according to former club members. The windfall Founded in 1893, Parnells GAA club has had many Dublin county players through the decades. Two of the team played on Bloody Sunday in 1920, while Brendan Quinn, who won All-Irelands as captain in 1942, and coach in 1963, was another Parnells player. More recently, All-Ireland winning ladies star Lyndsay Peat played for the club. Best known is legendary goalkeeper and nine-time All-Ireland winner Stephen Cluxton. Former Taoiseach Charlie Haughey also played for Parnells in the 1940s. Up to 2008, Parnells' finances were very modest. "Like any other club in the country we struggled to make ends meet. There was certainly no excess money or nothing flaithiúlach," said Tina Farrell, treasurer from 2004 to 2008. Liam Quinn – the son of the late All-Ireland winner Brendan – told Prime Time "we never owed anyone. We were able to clear our debts. You might have to wait for your money, but you got it." Everything changed for the club after 2008 when it appeared to strike gold with the sale of some land. That year, Parnells sold lands that it had bought in the 1970s at Collinstown Lane beside Dublin Airport for €22 million. "It seemed like the perfect deal because the timing of it was just about right, just before the bottom fell out of the market," said Dermot Crowe, a Gaelic games journalist with the Sunday Independent. Parnells used the money from the land sale to acquire land in Coolock from the Marist Fathers and develop facilities in its natural heartland. Club expansion "They bought land in Coolock, in their main catchment area where the club was located. About half the €22 million went on the land acquisition and the rest of it was left to develop facilities on the site," Mr Crowe said. Parnells entered a long-term lease with the Marist Fathers. In line with GAA guidelines, the Dublin County Board was a signatory to the lease, and planning was approved to build new facilities including new playing pitches, a new clubhouse, a hurling wall and a new sports hall. Greg Walsh, a former player and committee member, told Prime Time "there was a 999-year lease with the Marists, and there were conditions attached to that lease". "If those conditions were not fulfilled by the club, the Marists were legally entitled to take back everything," he said. A key feature of the lease agreement was Parnells' commitment to complete the build within 18 months. The sports hall and hurling wall would be made available for use by the adjoining Chanel College secondary school, which is run by the Marist Fathers. Parnells opened the new clubhouse in May 2012. The once modest GAA club was now marketing itself as 'The Chanel Leisure & Hospitality Venue' - which had a state-of-art gym, a restaurant and function room that was big enough to cater for weddings. At the time of opening, the club was already in breach of the covenants of the lease agreement – having not built the sports hall or hurling wall. Legally, the lands were at risk from 2012. "It was clear very quickly that there were difficulties under the surface, that all was not well financially in the club, and that the level of spending was astronomical, and they were losing money," Dermot Crowe said. Minutes from club meetings at the time, seen by Prime Time, show that some grassroots members of Parnells were not happy with spending at the club. Greg Walsh starred on the last Parnells football team to win a Dublin senior championship in 1988. Over the years, he has coached teams and served on the club executive committee. "My opinion is that Parnells, when [the new venue] opened in May 2012, ceased to be a GAA club. It became an entertainment venue from that day... and the football, the sporting end of it was secondary," he told Prime Time. "It was turned into a hospitality organisation, and that just destabilised the club…" said Professor Niamh Brennan, who examined the clubs financial statements and documents for Prime Time. "By 2014, the club had net current liabilities. It had negative cash flow, and that was the beginning of solvency problems to emerge for the club." Signs of Parnells new-found wealth were evident on and off the pitch from 2008 onwards, where the increases in spending would be eyewatering in any of Ireland's other 1,609 GAA clubs. Staffing and a €22,500 weekly wage bill Salaries ballooned from just over €50,000 in 2007 to over €1.2million in 2013, according to the club's financial statements and minutes from executive meetings. The number of staff rose from just two in 2007 to 69 in 2013. After analysing the club's financial statements, Professor Brennan said: "That was bringing a huge overhead to the club, and it could not operate profitably or even at a break even because the administration of overheads became overwhelming for the club. That's just classic financial mismanagement, that the club was living beyond its means." By January 2013, employee wages were costing €22,500 per week. The club's annual turnover was €3m with €1m on wages. "All these figures were jaw-dropping, and anybody who's involved in a GAA club would look at those figures and be astonished," Dermot Crowe said. John Byrne played on the successful Parnells team in the 1980s and later served as club chairman from 1995 to 2000. "I feel that they lost their way in relation to the way the GAA should be run, but also a volunteer organisation and a community organisation," he told Prime Time. So, if there was €1million being spent on wages annually, what were other club outgoings? Tickets, expenses, and 'outside players' Hundreds of club documents - obtained and analysed by Prime Time – demonstrate the nature of spending at Parnells GAA club. Prime Time has seen a copy of the contract between Parnells GAA club and Croke Park for four Premium Level seats for a period of three years from January 2011 to December 2013 – at a cost to the club of €16,000. A number of footballers transferred in to play for Parnells as part of the club's quest to win a first Dublin county championship since 1988. This brought with it its own issues. "All Dublin clubs have outsiders coming in and there's nothing unusual in that," Dermot Crowe said. "I think the difference with Parnells was that there were so many. I remember noticing that in one Championship game in 2012 against Ballymun Kickhams, two-thirds of the team were outside players, county players." The arrival of so many players from outside raised eyebrows within the club. "I feel when Parnells got the money, people migrated to the area that normally wouldn't have come into the area. And it killed the dynamic of homegrown players and trying to produce homegrown players," former Chairman John Byrne said. "Well, it was very unsettling for the players who were representing us on the field of play up to then because they were playing for their enjoyment, and they were being pushed to the side to make way for these players who were supposed to be making us champions again, and that didn't happen. So, there was a bit of animosity in the club," Liam Quinn said. Internal club documents – seen by Prime Time – show the scale of money allocated to some within the club. One player received almost €20,000 over a 16-month period – €8,050 for coaching and €11,600 for travel and subsistence. A number of years later, a coach was paid €16,820 in travel and subsistence payments over a 9-month period. Despite the arrival of new players from elsewhere, Parnells did not win a Dublin senior title. "You can't buy a Championship. You can't buy a team. … you can't just drop a load of players in and expect them to go off and win a county championship. I don't think it's possible," Tina Farrell said. The Revenue Commissioners found soon reason to look into the club. Documents seen from their investigations show players claimed large round sum expenses that were unvouched. A senior club member claimed €120 per week for a home office with no evidence of costs incurred. This person also claimed between €300 and €400 per month in mileage with no details of trips taken. Senior players were found to be claiming mileage for trips including travelling to the club for training, and travelling to another county for county team training. A letter from the Revenue Commissioners in May 2017, detailed that in 2013, €50,737 was paid out in mileage expenses to senior club members and players. "Round sum expenses are a no-no, and Revenue are very hot on cracking down on that," accountant Jim Luby said. "Expenses should be properly vouched. In an amateur sports club, I would have said Revenue will have a little bit of leeway, won't be too draconian in their approach. But here it just seems like the compliance has been extremely poor over a period of four, five, six years," he added. "I don't blame the players because if somebody's willing to offer you an incentive to play for them, you're going to take it," Greg Walsh said. In 2011, Parnells signed a lease on an apartment in Artane, which was used by some players. The club paid the rent at a cost of €1,550 per month. The club also paid some of the utility and laundry bills for occupants of the apartment. In just one year – 2014 - rent plus utilities on the apartment cost the club €22,978. At the same time, the club was paying utilities for the apartment, it was in arrears with the electricity bill for the clubhouse that was used by ordinary grassroots club members. Prime Time has seen a final demand letter from utility company Energia, threatening disconnection of Parnells' clubhouse supply due to arrears of €9,595 in April 2014. "Rental of an apartment for players is something extremely unusual in my experience," forensic accountant Jim Luby said. Professor Niamh Brennan pointed out that providing the apartment to the players was one of the things that would later lead to the club getting into trouble with the Revenue Commissioners. "I don't dispute anybody getting expenses for coming to the play for the club," former club chairman John Byrne said "but inducements to the level of accommodation, expenses, and significant expenses. It flies in the face of amateurism. It flies in the face of the GAA, what the GAA stands for, what we were brought up in the GAA." Gift and fuel cards In an indication that the club was seeing itself as both a commercial and voluntary organisation, Prime Time has also seen documents showing that in December 2014, gift cards - with a total value €9,000 - were given to almost 100 people involved in the club, including some players. In the same month, the club's financial statements showed a net liability of more than €1 million. Fuel cards were also supplied to certain people within the club, including players. Documents show that spending on five fuel cards regularly cost Parnells thousands of euro a month. In a four-week period over December 2011 and January 2012, the club paid out €3,369.52 for five fuel cards. Invoices show that the same cards were used to fill diesel and petrol at service stations. The cards, which were also used to pay for car wash services by some card holders, were not phased out until 2015. "Basically, the mileage, the expenses, the fuel cards, the accommodation, they were all classed as incentives to play for the club. And they were given these as benefits of playing for Parnells. But they were outrageous figures," said Greg Walsh. As the club was incurring these expenses, Parnells was not paying affiliation fees to Dublin County Board. Fractious relations with Dublin County Board All GAA clubs are required to pay annual affiliation fees to their county board. This money is typically generated from subscriptions paid by grassroots members. "The club was paying these massive expenses to these players, and they weren't paying affiliation fees to the Dublin County Board. They weren't paying the creditors, they weren't paying the tax man, they weren't paying the rates," Greg Walsh told Prime Time. "Yet they had money to pay for all these... expenses, which ran into the hundreds of thousands." The problems built up over time, to the point where in 2016 Dublin County Board was threatening to withhold from Parnells the allocation of tickets for the All-Ireland final, which it distributes as standard to all GAA clubs in the county. That September, the county board secretary emailed the club outlining that Parnells owed almost €68,000 in affiliation fees, insurances and registration fees. Two years later, the county board secretary emailed Parnells to point out that a commitment for the club to pay €10,000 per month had not been honoured. A later email stated: "Our finance committee are recommending that all insurance be withdrawn from Parnells with effect from 30th November [2018]. The situation is now intolerable from the County Board perspective." Internal warnings Internally, some people within the club were asking questions about Parnells' finances as far back as 2011. Former chairman John Byrne was so concerned that he wrote to then President of the GAA Christy Cooney to raise a red flag. The letter, dated 28 April 2011, noted "it is apparent that the financial well-being of the club is at risk". "The club managed to spend a total of €3,335,000 over a three-year period on running costs. This is a staggering amount," Mr Byrne added. "The threat to the continuing of Parnells as a club is real, and already the club's auditor has expressed concern that the club will not have the funds to complete the hall for which they are contractually obliged to build at a cost of €1 million." Mr Byrne told Prime Time "nobody came to the rescue". "I did have good engagement with Dublin County Board at different stages, trying to get some resolution," he said, adding, "the GAA knew about it. Dublin County Board knew about it. They were signatories of the finances. The grounds and the money were vested in the GAA, so they should have taken a better control of it." "There's a line of duty there and responsibility," says GAA journalist Dermot Crowe about the GAA and county board. "And at the same time, they can't manage or micromanage every situation or be everywhere to put out all the fires. But there is a sense that maybe they sat back a little bit and let Parnells have too much autonomy when the problems were brought through to their attention." "The eye was taken off the ball this time. I think the GAA has a certain responsibility." Greg Walsh also asked questions about the club's finances at the 2012 AGM. He then contacted journalist Dermot Crowe in the hope that highlighting the issues in the media would open debate within Parnells. Mr Byrne at the time asked if the club was insolvent. He was told the club was solvent. A few months later, the club declared a net liability of more than €1m. In the period 2008 to 2024 - where Parnells effectively went from boom to bust – over 50 people served as directors on the board of The Parnell GAA Club Company Ltd. The last financial statements filed were for 2018. While the Parnells board worked to address the club's annual losses and cost reductions were made, the club continued to file losses year-on-year, and the 2017 financial statements record that "maintaining a positive cashflow remains the greatest risk relating to Club commercial activities". Professor Niamh Brennan told Prime Time: "I wonder how much planning was done when they got the €22 million. I wonder how much risk management there was. I just think it hurtled ahead with inadequate checks and balances." When the club's finances came to the attention of the Revenue Commissioners in 2013, it resulted in Parnells paying a total settlement of €101,794. Underlining the financial stresses at the club, an internal email, dated 8 December 2014, spelled out the stark choice being made regarding creditors, "it's a straight match now for funds: Revenue or Suppliers." Forensic accountant Jim Luby said the club's accounts tell the story of "a business which bit off more than it could chew from 2012 onwards". "Losses in all years, non-payment of liabilities, including non-payment of PAYE and PRSI, which is something of a cardinal sin, and ending in liquidation. It points to very poor financial management." In 2016, three years after the first one in 2013, Parnells had another Revenue audit. "They were fined for the exact same things. So even though they were fined in 2013 for not taxing expenses, they continued to pay the expenses and benefits without tax up to 2016," Greg Walsh said. Professor Niamh Brennan said: "The funny thing was that they seemed to have kept good accounting records. It was so good that when the Revenue came in to do their audit, they found the records and they were able to identify clearly how much had been paid without the deduction of tax." "I find that just absolutely astonishing. The Revenue wrote them a very decent letter advising them on what to do, recommending that they make a voluntary disclosure to avoid interest and penalties. I was amazed that was ignored." The Stephen Cluxton letter In late September 2014, Parnells' most-decorated player, Dublin multiple All-Ireland winning goalkeeper Stephen Cluxton wrote a letter to all members of the club executive. He outlined the reasons why he had taken the highly unusual decision to regrade down, to play for the club's second team. He also detailed his "frustration at the direction in which the club is being lead". The letter stated: "I don't agree with the policy of head-hunting players" and "I don't agree that county players are treated to various perks". He added that he was "disgusted with the tax situation having to be settled in the manner in which it was" and "I am disgusted that the club is now in debt". Minutes from a club executive meeting three months later show how the financial issues related the club's commercial activity were weighing on sporting decisions. One of the club directors was recorded as saying "we can save €100,000 if we get rid of coaches". Corporate Governance failings As Parnells GAA club was registered as a company limited by guarantee for some decades, an auditor's report was delivered at each AGM. Even though these reports identified key concerns as far back as 2014, the club limped on. Professor Niamh Brennan says there is evidence that the club's corporate governance was "not up to scratch" as the auditors were qualifying financial statements. "The auditors were giving a bad report year after year... they were flagging as early as 2014 … whether the company could continue in operational existence. The auditors were right because eventually the company had to go into liquidation," Professor Niamh Brennan said. She said running the club at a loss, the Revenue audits and negative reports from the auditors are "all evidence of incompetence and just a lack of due care. People who are directors of a company are expected to exercise due care and skill, and I don't see much evidence of that". The collapse Things went from bad to worse for Parnells with the onset of the Covid-19 pandemic. To try and help the beleaguered club, Greg Walsh and Liam Quinn, among others, returned to the club executive. "In 2020, when I was part of the executive, we met with Croke Park in the hope of finding a solution to our problem…the club was in a really, really, bad way because they had debts of close on €2 million. They had no prospect of paying that money back. None of it." Greg Walsh. "And when we brought this matter up with Croke was put to me that they couldn't micromanage everything," Liam Quinn said. "I felt we had been backed into a corner and there was nothing we could were coming up against pressure that the Marists were threatening to take [the land] back…we couldn't overcome it because the debts were too high. And we were being threatened with the courts, with people that were owed money." Last November, Parnells released a statement saying the clubhouse and pitches were handed back to the Marist Fathers. 132 years after it was founded – in January this year - the club was wound up and a liquidator appointed. "I never wanted to be it's come to fruition because people weren't listening. It's come to fruition because people thought they were bigger than the GAA," John Byrne said. "The last thing I ever wanted was Parnells to not exist anymore. And it's really sad. It's a sad, sad time for anybody who was part of the Parnells family over the years." Following the liquidation of the club, some are angry with the top levels of the GAA hierarchy. "They are a club of 130 years in the association, but the GAA failed them, county board failed them. They should have ring-fenced that money. Number two, it should have been project managed by the GAA, not by Parnells, and that's a fatal error," Greg Walsh said. "It's made me angry because a GAA club is not just a sporting club. It's a community facility there where young people can go and they can make friends and be part of the community. So it serves a huge purpose in society. And that's been taken away from the Coolock-Artane area. And that is sad." "When you think that Parnells was the second-oldest club in Dublin, and they let us go to the wall," Tina Farrell said. When the Parnells GAA club went into liquidation, the list of unsecured creditors shows that the GAA was owed €475,000 and Dublin County Board owed €300,000. "The statement of affairs that I've seen for the business before it went into liquidation is showing overall debts of about €1.5m, but half of that is owed to the GAA. None of those creditors will receive any payment whatsoever," liquidation expert Jim Luby told Prime Time. "Where was the GAA? Where was head office? I would have thought that the GAA should have some kind of oversight. I'm not talking about micromanagement," Professor Niamh Brennan said. "Had the GAA exercised its overall authority, overseen the club, kept a watchful eye on it, this might not have happened. I mean, you could say the GAA has lost €22m. That's a lot of money." A statement issued to Prime Time on behalf of the GAA and the Dublin County Board, stated: "The Association, at central and county level, has worked with the successive club executive committees over that time and have explored multiple options to support the club in securing the viability and future of Parnell's GAA Club but unfortunately despite the best efforts of all concerned, this was not possible to deliver." It added that the GAA offers support and advice to all 1,600 clubs as required "but ultimate responsibility for a club's affairs and related governance matters rests with the membership and executive officers of each individual GAA club." "This includes any interest a club may have in lands, purchased or leased which are held in trust by individual trustees who do not hold any propriety interest in the lands." In late January, a new club called Pobal Parnell was formed. The new entity does not have access to the clubhouse or playing pitches in Coolock. "There were a lot of good, genuine people in Parnells that we shouldn't lose sight of that. They were concerned about if they'd have a club and all that. We have to understand that there's still a lot of very good volunteers... and they were still committing and they had the right values at heart," Dermot Crowe said. "That's Pobal Parnell now…It's about survival now," Liam Quinn added, "it's gone back to the very basics and continuing on with basic facilities, and I suppose in some sense, starting from scratch." "I think they have an upward struggle. I wish them the best."
