Civic Intelligence

C-51 Reservoir Inc

EIN 46-1320660 • 501(c)3 • West Palm Beach, FL

Profile

C-51 Reservoir Inc. develops and operates the C-51 Reservoir to expand regional water supply, support environmental protection, and provide alternative water sources for public utilities in Palm Beach County, Florida.

One North Clematis Street STE 200West Palm Beach, FL 33401
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

31st percentile

0.01x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

27th percentile

0.01x

Higher debt load relative to revenue than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

94th percentile

68%

Higher net margin than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

6th percentile

-32%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

16th percentile

-19%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets31st percentile

Assets

$1,544,220

No earlier filing loaded for comparison.

Liabilities

$11,651

No earlier filing loaded for comparison.

Net Assets

$1,532,569

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue27th percentileNet Margin94th percentile

Revenue

$1,679,499

No earlier filing loaded for comparison.

Expenses

$146,930

No earlier filing loaded for comparison.

Net Income

$1,532,569

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2024: $1,544,220Liabilities 2024: $11,651Net Assets 2024: $1,532,5692024

Highlighted filing

2024

Assets$1,544,220
Liabilities$11,651
Net Assets$1,532,569
Open 2024 Filing

Operations Trend

Revenue Growth16th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0Revenue 2024: $1,679,499Expenses 2024: $146,930Net Income 2024: $1,532,5692024

Highlighted filing

2024

Revenue$1,679,499
Expenses$146,930
Net Income$1,532,569
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,544,220
Liabilities
$11,651
Net assets
$1,532,569
Revenue
$1,679,499
Expenses
$146,930
Net income
$1,532,569
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.54$0.01$1.53$1.68$0.15$1.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
May 23, 2025
Return Version
2023v6.0
Gross Receipts
$1,679,499
Mission and Program Overview

Mission

C-51 Reservoir Inc. develops and operates the C-51 Reservoir to expand regional water supply, support environmental protection, and provide alternative water sources for public utilities in Palm Beach County, Florida.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$1,163,850-
Cash and Non-Interest-Bearing Accounts-$380,370-
Total Assets$0$1,544,220▲ $1,544,220
Liabilities
Accounts Payable and Accrued Expenses-$11,651-
Total Liabilities$0$11,651▲ $11,651
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$1,532,569-
Total Net Assets Fund Balance$0$1,532,569▲ $1,532,569
Total Liabilities and Net Assets / Fund Balance$0$1,544,220▲ $1,544,220
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Virginia WalshPresident
Susan BodmannVice President
Fernando RodriguezAssistant Secretary
Jeff OdomsAssistant Secretary
Marta ReczkoAssistant Secretary
Randy BrownAssistant Secretary
Rodrigo de CastroAssistant Secretary
Todd HiteshewAssistant Secretary
Michael McElligottSecretary and Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$321,674
Program Service Revenue
$1,357,825
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$1,532,569
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$146,930
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$75,110--$75,110
Fees for Services Management-$27,000-$27,000
Other Expenses$2,328$6-$2,328
All Other Expenses-$486-$486
Total Functional Expenses$119,438$27,492$0$146,930
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

“Michael McElligott, an employee of Special District Services Inc, provides management services of the entity.”

Form 990 governing body review Part VI line 11

“Manager Michael McElligott provided copy of Form 990 for review prior to filing.”

Form 990 availability to public Part VI line 18

“Availability to the public can be accessed through the Managers office, Special District Services, Inc at 2501A Burns Road, Palm Beach Gardens, Florida 33410. 561-630-4922”

Governing documents etc available to public Part VI line 19

“Governing documents are availabe to the public upon request through the Managers office, Special District Services, Inc at 2501A Burns Road, Palm Beach Gardens, Florida 33410. 561-630-4922”

Filing and Contact Details

Filer

Filer Name
C-51 Reservoir Inc
EIN
46-1320660
Address
One North Clematis Street STE 200, West Palm Beach, FL 33401

Signing Officer

Name
Michael McElligott
Title
Secretary and T
Signed
2025-05-23
Discuss with paid preparer
No

Organization Details

Formed
2012
Legal Domicile
Fl
Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Firm
Karmeris CPA LLC
Address
515 N Flagler Dr P-300, West Palm Beach, FL 33401
Preparer
Andrew Karmeris
Phone
5612471360
Supplemental Narrative

Additional Explanations

Significant program services not listed on prior year return Part III line 2

“The organization began providing water services during the year to municipalities and local governments in support of its exempt purpose of expanding regional water supply and promoting environmental sustainability. The payments received from participating cities and towns represent service-related contributions in excess of $1,000 from each contributor. These contributions are not classified as gifts for religious, charitable, scientific, literary, or educational purposes under IRS definitions, but are in furtherance of the organizations exempt function as a water resource provider. Accordingly, Line 2 is marked Yes.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents are availabe to the public upon request through the Managers office, Special District Services, Inc at 2501A Burns Road, Palm Beach Gardens, Florida 33410. 561-630-4922
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization began providing water services during the year to municipalities and local governments in support of its exempt purpose of expanding regional water supply and promoting environmental sustainability. The payments received from participating cities and towns represent service-related contributions in excess of $1,000 from each contributor. These contributions are not classified as gifts for religious, charitable, scientific, literary, or educational purposes under IRS definitions, but are in furtherance of the organizations exempt function as a water resource provider. Accordingly, Line 2 is marked Yes.
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01544220
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael McElligott
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary and T
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0C-51 Reservoir Inc
ReturnHeader/Filer/BusinessNameControlTxt0C-51
ReturnHeader/Filer/EIN0461320660
ReturnHeader/Filer/USAddress/AddressLine1Txt0One North Clematis Street STE 200
ReturnHeader/Filer/USAddress/CityNm0West Palm Beach
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033401
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Karmeris CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0515 N Flagler Dr P-300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0West Palm Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033401
ReturnHeader/PreparerPersonGrp/PhoneNum05612471360
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Andrew Karmeris
ReturnHeader/ReturnTs02025-05-26T20:13:30-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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