2025-05-26T20:13:30-04:00 2024-09-30 Karmeris CPA LLC 515 N Flagler Dr P-300 West Palm Beach FL 33401 990 2023-10-01 461320660 C-51 Reservoir Inc C-51 One North Clematis Street STE 200 West Palm Beach FL 33401 Michael McElligott Secretary and T 2025-05-23 false true Andrew Karmeris P02087339 5612471360 2025-05-26 2023 2025-03-06 01:10:19Z 1679499 false X X 2012 FL 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. 8 8 0 0 0 321674 1357825 0 0 1679499 0 0 0 0 0 146930 146930 1532569 1544220 11651 1532569 X 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. true false 119438 1679499 In 2024, C-51 Reservoir Inc. advanced the development and operation of the C-51 Reservoir to expand regional water supply, provide alternative water sources to public utilities, and support environmental protection in Palm Beach County, Florida.Key activities included advancing permitting and construction, conducting environmental studies, and coordinating with local governments and utilities on water delivery agreements. The reservoir captures excess stormwater to reduce harmful discharges and enhance regional water resilience.These efforts directly further the organizations exempt purpose of promoting sustainable water infrastructure and environmental stewardship. Program expenses totaled approximately $146,930. 119438 true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 0 true false false false false false false false false false false false false false false false false false X 8 8 false true false false false false false true true false false true true true false false false false false false FL X Special District Services Inc 5616304922 2501A Palm Beach Gardens FL 33410 X Fernando Rodriguez Assistant Secretary 0.00 0.00 X 0 0 0 Marta Reczko Assistant Secretary 0.00 0.00 X 0 0 0 Randy Brown Assistant Secretary 0.00 0.00 X 0 0 0 Michael McElligott Secretary and Treasurer 0.00 0.00 X 0 0 0 Rodrigo de Castro Assistant Secretary 0.00 0.00 X 0 0 0 Susan Bodmann Vice President 0.00 0.00 X 0 0 0 Virginia Walsh President 0.00 0.00 X 0 0 0 Michael McElligott Secretary and Treasurer 0.00 0.00 X 0 0 0 Jeff Odoms Assistant Secretary 0.00 0.00 X 0 0 0 Todd Hiteshew Assistant Secretary 0.00 0.00 X 0 0 0 0 0 0 0 false false false 321674 321674 Water Services 221000 1357825 1357825 1357825 1679499 1357825 0 0 27000 27000 75110 75110 Engineering 42000 42000 Bank Service Charges 6 6 Pumping Costs 2328 2328 486 486 146930 119438 27492 0 380370 1163850 0 1544220 11651 0 11651 X 1532569 0 1532569 0 1544220 1532569 0 X false false false X 321674 321674 321674 321674 1306361 -984687 321674 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 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.