Nonprofit · EIN 46-1320660
C-51 RESERVOIR INC
Tax-exempt · WEST PALM BCH, FL 33401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $1,357,825 | $438,389 | $919,436 | $1,045,895 | $7,809 | $1,038,086 |
| September 30, 2024 | 990 | $1,679,499 | $146,930 | $1,532,569 | $1,544,220 | $11,651 | $1,532,569 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,357,825
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $429,388
- Management and general (functional)
- $9,001
Balance sheet and other
- Total assets, start of year
- $1,544,220
- Total assets, end of year
- $1,045,895
- Total liabilities, end of year
- $7,809
- Net assets, end of year
- $1,038,086
- Net assets without donor restrictions
- $1,038,086
- Gross receipts
- $1,357,825
- Employees
- 0
- Year formed
- 2012
- State of legal domicile
- FL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Virginia Walsh | President Officer | 0 | $0 |
| Alan Garcia | Vice President Officer | 0 | $0 |
| Michael McElligott | Secretary Officer | 0 | $0 |
| Michael McElligott | Treasurer Officer | 0 | $0 |
| Todd Hiteshew | Assistant Secretary Officer | 0 | $0 |
| Jeff Towen | Assistant Secretary Officer | 0 | $0 |
| Marta Reczko | Assistant Secretary Officer | 0 | $0 |
| Fernando Rodriguez | Assistant Secretary Officer | 0 | $0 |
| Renuka Mohammed | Assistant Secretary Officer | 0 | $0 |
| Rodrigo de Castro | Assistant Secretary Officer | 0 | $0 |
990 for the year ended September 30, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Fernando Rodriguez | Assistant Secretary Officer | 0 | $0 |
| Marta Reczko | Assistant Secretary Officer | 0 | $0 |
| Randy Brown | Assistant Secretary Officer | 0 | $0 |
| Michael McElligott | Secretary and Treasurer Officer | 0 | $0 |
| Rodrigo de Castro | Assistant Secretary Officer | 0 | $0 |
| Susan Bodmann | Vice President Officer | 0 | $0 |
| Virginia Walsh | President Officer | 0 | $0 |
| Michael McElligott | Secretary and Treasurer Officer | 0 | $0 |
| Jeff Odoms | Assistant Secretary Officer | 0 | $0 |
| Todd Hiteshew | Assistant Secretary Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1 N CLEMATIS ST STE 200, WEST PALM BCH, FL 33401-5551
- In care of
- % MICHAEL MCELLIGOTT
- Mailing address (990-N for 2022)
- One North Clematis Street Ste 200, West Palm Beach FL 33401
- Principal officer (990-N for 2022)
- Mehdi Hendi, One North Clematis Street Ste 200, West Palm Beach FL 33401
- Signed the 990
- MICHAEL MCELLIGOTT, Treasurer
- Return prepared by
- Karmeris CPA LLC
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.
Program accomplishments
- 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.Expenses $429,388 · revenue $1,370,721
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 15, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 16, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990 on file |
IRS record
- EIN
- 46-1320660
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S99)
- Assets (IRS master file)
- $1,045,895
- Income (IRS master file)
- $1,357,825
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $1,357,825 | $438,389 | $1,045,895 | XML |
| 990 | September 2024 | $1,679,499 | $146,930 | $1,544,220 | XML |
| 990-N for 2022 Officer: Mehdi Hendi | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Mehdi Hendi | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Mehdi Hendi | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-1320660).
Questions about C-51 RESERVOIR INC
- What is the EIN of C-51 RESERVOIR INC?
- The employer identification number (EIN) of C-51 RESERVOIR INC is 46-1320660.
- Is C-51 RESERVOIR INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to C-51 RESERVOIR INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does C-51 RESERVOIR INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of C-51 RESERVOIR INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did C-51 RESERVOIR INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of C-51 RESERVOIR INC?
- The 990-N for 2022 names Mehdi Hendi.
- Who are the officers and directors of C-51 RESERVOIR INC?
- The 990 for the year ended September 30, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does C-51 RESERVOIR INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $1,357,825, expenses of $438,389 and total assets of $1,045,895 at year end.
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