2026-04-02T11:03:55-04:00 2025-09-30 Karmeris CPA LLC 515 N Flagler Drive 350 West Palm Beach FL 33401 990 2024-10-01 461320660 C-51 Reservoir Inc % Michael McElligott C-51 ONE NORTH CLEMATIS ST STE 200 WEST PALM BEACH FL 33401 MICHAEL MCELLIGOTT Treasurer 2026-04-01 false true ANDREW KARMERIS P02087339 5612471064 2026-04-02 2024 2025-03-06 01:10:19Z 1357825 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 0 1357825 0 0 1357825 0 0 0 0 0 438389 438389 919436 1544220 1045895 11651 7809 1532569 1038086 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. false false 429388 1370721 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 $438,390. 429388 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 false true 0 0 false 0 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 Speical District Services Inc 5616304922 2501A Burns Road Palm Beach Gardens FL 33410 X Virginia Walsh President 0.00 0.00 X 0 0 0 Alan Garcia Vice President 0.00 0.00 X 0 0 0 Michael McElligott Secretary 0.00 0.00 X 0 0 0 Michael McElligott Treasurer 0.00 0.00 X 0 0 0 Todd Hiteshew Assistant Secretary 0.00 0.00 X 0 0 0 Jeff Towen Assistant Secretary 0.00 0.00 X 0 0 0 Marta Reczko Assistant Secretary 0.00 0.00 X 0 0 0 Fernando Rodriguez Assistant Secretary 0.00 0.00 X 0 0 0 Renuka Mohammed Assistant Secretary 0.00 0.00 X 0 0 0 Rodrigo de Castro Assistant Secretary 0.00 0.00 X 0 0 0 0 0 0 0 false false false Water Services 221000 1357825 1357825 1357825 1357825 1357825 0 0 9000 9000 304487 304487 Engineering 12600 12600 Copier 1 1 Pumping Costs 110206 110206 2095 2095 438389 429388 9001 0 380370 1201075 1163850 -155180 1544220 1045895 11651 7809 11651 7809 X 1532569 1038086 1532569 1038086 1544220 1045895 X 919436 -1413919 X false false false X 321674 321674 321674 321674 2664186 -2342512 321674 0.00000 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. Explanation of other changes in net assets or fund balances Part XI line 9 The organization identified that certain prior year balances, including accounts receivable and related net assets, were not properly carried forward into the current year accounting records. A prior period adjustment has been recorded to properly reflect beginning net assets consistent with the prior year Form 990