HomeMy WebLinkAboutDocumentation_Regular_Tab 09C2_06/10/2004 �,
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;; RESOLUTION NO. 03/04 !
'�` A RESOLUTION OF THE VII.LAGE COUNCIL OF
THE VII..LAGE OF TEQUESTA, PALM BEACH
COUNTY, FLORIDA, APPROVING THE
EXECUTION OF A THREE PARTY UTILITY '
TRANSFER AGREEMENT AMONG THE VII�LAGE
OF TEQUESTA, THE TOWN OF JUPITER ISLAND,
AND JUPITER MARTIN WATER ASSOCIATES,
INC., IS IN THE PUBLIC INTEREST; AND
SETTING FORTH A STATEMENT SHOWING
SAME; APPROVING A BULK WATER SERVICE
AGREEMENT WITH THE TOWN OF J[JPITER
ISLAND; AUTHORIZING THE APPROPRIATE
VILLAGE OFFICIALS TO EXECUTE THE
NECESSARY DUCUMENTS IN C�NNECTION
WITH THESE TRANSACTIONS; AND PROVIDING
AN EFFECTIVE DATE.
' WHEREAS, the Village Council has reviewed and considered at a minimum, the
� available materials and information to meet the requirements of Section 180.301, Florida
' Statutes; in conjunction with its determination whether the proposed acquisition by the
' Village of Tequesta of the water assets of Jupiter Martin Water Associates, Inc. is in the
" public interest;
`'; NOW, THEREFORE, BE IT RESOLVED BY THE VII..LAGE COUNCIL OF
� THE VII.LAGE OF TEQUESTA AS FOLLOWS:
' Section 1: The three party agreement among the Village of Tequesta, the Town of Jupiter
%' Island, and Jupiter Martin Water Associates, Inc., in the form of which agreement is
' attached to this Resolution and incorporated (the JMWA Agreement), is hereby :
`i approved.
;
_;; Section 2: The Village Council, in compliance with F. S. Section ] 80.301, has held an
�! advertised public hearing on June 10, 2004 and states:
The Village Council finds that acquisition of assets pursuant to the JMWA
Agreement is in the public interest.
`: A public briefing document with backup to this statement has been prepared, attached
` and incorporated as part of this Resolution.
; Section 3: The Bulk Water Service Agreement between the Village of Tequesta and the
' Town of Jupiter Island, which is attached and incorporated in this Resolution is hereby
' aPProved.
;
;i
'' Section 4: The Mayor and Village Clerk are hereby authorized and directed to execute
`': and deliver all documents necessary to effectuate the terms of the JMWA Agreement and
the Bulk Water Service Agreement, in substantially the form set forth in this Resolution,
' with such amendments as to form as approved by the Village Manager.
i! Section 5: This Resolution shall take effect immediately upon passage.
THE FOREGOING RESOLUTION WAS OFFERED by Council Member
, who moved its adoption. The motion was seconded by Council
! Member , and upon being put to a vote, the vote was as follows:
FOR ADOPTION AGAINST ADOPTION
The Mayor thereupon declared the Resolution duly passed and adopted this 10�' day of
' June, 2004.
MAYOR OF TEQUESTA
Pat Watkins
ATTEST:
Mary Miles, Village Clerk
3UPITER-MARTIN WATER ASSOCIATES, INC.
ASSET TRANSFER AGREEMENT
THIS AGREEMENT, is made and entered into as of this ` day of �, 2004, I
by and among the Town of Jupiter Island, a municipal corporation organized and existing under
the laws of the State of Florida (the "Town"), the Village of Tequesta, a municipal corporation
organized and existing under the laws of the State of Florida (the "Village"), and Jupiter-Martin
Water Associates, Inc., a Florida Non Profit corporation organized and existing under Chapter
617, Florida Statutes ("JMWA").
WITNESSETH:
WHEREAS, JMWA owns and operates a water distribution system ("JMWA Utility
System"), which provides service within the boundaries of the Town (the "Town System"), and
which provides service to the Rolling Hills subdivision and surrounding properties on the
mainland in unincorporated Martin County (the "Village System") as depicted within EXHIBIT
C; and
WHEREAS, the Town has the power and authority to provide potable water
infrastructure and service inside and outside the municipal boundaries of the Town, and the
Village has the power and authority to provide potable water infrastructure and service inside
and outside the municipal boundaries of the Village; and
WHEREAS, the Town held a public hearing pursuant to Section 180.301, Florida
Statutes, on the proposed purchase of the water distribution assets owned by JMWA per this
Agreement and has made a determination that such a purchase for the town svstem component is `
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in the public interest, and
WHEREAS, the Village held a public hearing pursuant to Section 180.301, Florida
Statutes, on the proposed purchase of the water distribution assets owned by JMWA per this
Agreement and has made a determination that such a purchase for the Villa�e system component I
is in the public interest; and
WHEREAS, the Town, in determining if such a purchase is in the public interest
considered, at a minimum, all of the factors referenced in Section 180.3019-�, et seq., Florida I
Statutes, and the Village, in determining if such a purchase is in the public interest considered, at
a minimum, all of the factors referenced in Section 180.301&�-, et seq., Florida Statutes; and I
NOW, THEREFORE, in consideration of the mutual promises, covenants,
representations and agreements contained herein, and other good and valuable consideration
exchanged between the parties, the parties to this Agreement do undertake, promise and agree for
themselves, their permitted successors and assigns as follows:
ARTICLE I
DEFINITIONS AND CONSTRUCTION
DEFINITIONS. As used in this Agreement, the following terms shall have the meanings
as defined herein unless the context requires otherwise:
"Agreement" means this Asset Transfer Agreement, including any amendments and
supplements hereto executed and delivered in accordance with the terms hereof.
" Town Commission" means the Town Commission of the Town of Jupiter Island, �
Florida.
"Villa�e Council" means the Village Council of the Village of Tequesta, Florida. I
"Easements" means all existing rights, privileges, easements, licenses, prescriptive
rights, rights-of-way, and other rights to use public and private roads, highways, streets, railroads
and other areas owned or used by JMWA in connection with the operation of its water
distribution system.
"JMWA" means Jupiter-Martin Water Associates, Inc.
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��Town" means the Town of Jupiter Island, a municipal corporation organized and
existing under the laws of the State of Florida.
"Town Purchased Assets" means the Town System assets owned by JMWA on the
Island and described in Section 3.02(A) hereof.
��Town System" means the water distribution system of JMWA which provides services
to customers within the Town of Jupiter Island, Florida.
"Village" means the Village of Tequesta, Florida, a municipal corporation organized and
existing under the laws of the State of Florida.
"Village Purchased Assets" means the Village System assets owned by JMWA on the
mainland and described in Section 3.02(A) hereof.
"Village System" means the water distribution system of JMWA which provides
services to customers within the Rolling Hills development and surrounding properties in
unincorporated Martin County, Florida.
ARTICLE II
REPRESENTATIONS
SECTION 2.01. REPRESENTATIONS OF THE TOWN. The Town makes the
following representations.
(A) The Town is duly organized and validly existing as an incorporated municipality
under the laws of the State of Florida.
(B} The Town has all requisite power and authority to enter into this Agreement, perform
its obligations under this Agreement and complete the transactions contemplated by this
Agreement. The `Town Commission has duly authorized the execution and delivery of this
Agreement and this Agreement constitutes a valid and legally binding obligation of the Town,
enforceable against the Town in accordance with its terms.
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(C) The Town has fulfilled and complied with all of the legal requirements applicable to
the transactions contemplated by this Agreement, including without limitation the provisions of
Section 180.01, et seq., Florida Statutes, relative to the purchase of a water utility by a
municipality. The execution and delivery of this Agreement by the Town, the Town's
performance of its obligations under this Agreement, and the completion of the transactions
contemplated hereunder do not violate the Town's charter or any applicable laws or other legal
restrictions or agreements. All necessary action on the part of the Town to authorize the
execution and delivery of this Agreement, the Town's performance of its obligations hereunder
and completion of the transactions contemplated hereby has been taken.
(D) Except as provided elsewhere in this Agreement, after Closing, any rate revision
(increase or decrease) or rate structure and rate design change implemented by the Town with
respect to the JMWA customers whose accounts are included in the Purchased Assets will be
equitably applicable to each class of water service customer.
(E) The Town has not dealt with any broker, salesman or finder in connection with the
transactions contemplated herein and no sales commissions or finder's fees are due or payable as
a result hereof.
SECTION 2.02. REPRESENTATIONS OF THE VILLAGE. The Village makes the
following representations.
(A) The Village is duly organized and validly existing as an incorporated municipality
under the laws of the State of Florida.
(B) The Village has all requisite power and authority to enter into this Agreement,
perform its obligations under this Agreement and complete the transactions contemplated by this
Agreement. The Village Council has duly authorized the execution and delivery of this
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Agreement and this Agreement constitutes a valid and legally binding obligation of the Village,
enforceable against the Village in accordance with its terms.
(C) The Village has fulfilled and complied with all of the legal requirements applicable
to the transactions contemplated by this Agreement, including without limitation the provisions
of Section 180.01, et seq., Florida Statutes, relative to the purchase of a water utility by a
municipality. The execution and delivery of this Agreement by the Village, the Village's
performance of its obligations under this Agreement, and the completion of the transactions
contemplated hereunder do not violate the Village's charter or any applicable laws or other legal
restrictions or agreements. All necessary action on the part of the Village to authorize the
execution and delivery of this Agreement, the Village's perfornnance of its obligations hereunder
and completion of the transactions contemplated hereby has been taken.
(D) Except as provided elsewhere in this Agreement, after Closing, any rate revision
(increase or decrease) or rate structure and rate design change implemented by the Village with
respect to the JMWA customers whose accounts are included in the Purchased Assets will be
equitably applicable to each class of water service customer.
� E) The Village has not dealt with any broker, salesman or finder in connection with the
transactions contemplated herein and no sales commissions or finder's fees are due or payable as
a result hereof.
SECTION 2.03. REPRESENTATIONS OF JMWA. JMWA makes the following
representations.
(A) JMWA is a non profit corporation, duly organized, validly existing and in good
standing in the State of Florida, authorized to do business in the State, and has all requisite
corporate power and authority to enter into and fully perform this Agreement.
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(B) All necessary corporate action on the part of JMWA relating to the authorization of
JMWA's execution, delivery and performance of this Agreement has been duly taken, and this
Agreement is a valid and legally binding obligation of JMWA, enforceable against JMWA, in
accordance with its terms.
(C) To the best of JMWA's knowledge and belief and after due inquiry, neither the
execution and delivery of this Agreement nor the consummation of the transactions
contemplated, nor compliance with the terms and provisions of this Agreement and the
instruments required of JMWA under the Agreement will violate the provisions of any
applicable law or any applicable order or regulation of any governmental authority having
jurisdiction over JMWA and will not conflict with or result in a material breach of any terms,
conditions or provisions of any agreement or instrument to which JMWA is now a party, or
constitute a default thereunder.
(D) JMWA has good title to the Village and Town Purchased Assets and, at closing, shall
deliver sole and exclusive title to, and possession of, the Village and Town Purchased Assets to
the Village and the Town free and clear of all encumbrances or security interests.
(E) JMWA has not dealt with any broker, salesman or finder in connection with the
transactions contemplated herein and no sales commissions or finder's fees are due or payable as
a result hereo£ JMWA agrees to indemnify and hold the Town and the Village, harmless against
any claim or demand made by any broker or agent claiming to have dealt or consulted with them
in this transaction.
ARTICLE III
� PURCHASE AND SALE OF ASSETS
SECTION 3.01. PURCHASE AND SALE COVENANT. At closing, the Town shall
purchase, and JMWA shall sell and convey, the Town Purchased Assets to the Town upon the
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terms and subject to the conditions set forth in this Agreement, and the Village shall purchase,
and JMWA shall sell and convey, the Village Purchased Assets to the Village upon the terms and
subject to the conditions set forth in this Agreement.
SECTION 3.02. PURCHASED ASSETS.
(A) The Town Purchased Assets shall include the following:
(1) All water distribution lines and mains, pipes, valves, meters, service
connections, and all other physical facilities and property installations located within the
Town System, and used in the operation of the Town System, including, but not limited
to, so much of the sub-aqueous water transmission line �resentiv abandoned and
plu�¢ed that at one time connected se�x�ec-�i�gthe Town System to the Village System
that extends to the center of the Intracoastal Waterway from the Town System.
(2) Any recorded or unrecorded easements used in the operation of the Town
System, to the extent of JMWA's rights in such easements, if any.
(3) All current customer records, as-built surveys, record information and water
plans, plats, engineering and other drawings, designs, blueprints, plans and specifications
relating to the Town Purchased Assets, to the extent in JMWA's possession or control.
(4) All customer accounts and all rights to provide water service to the customers
of JMWA in the Town System.
(B) The Village Purchased Assets shall include the following:
(1) All water distribution lines and mains, pipes, valves, meters, service
connections, and all other physical facilities and property installations located within the
Village System, and used in the operation of the Village System, including, but not
limited to, so much of the sub-aqueous water transmission line, presently abandoned and `
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plu��ed that at one time connected se�es��g-the Town System to the Village System I
that extends to the center of the Intracoastal Waterway from the Village System.
(2) Any recorded or unrecorded easements used in the operation of the Village
System, to the extent of JMWA's rights in such easements, if any.
(3) All current customer records, as-built surveys, record information and water
plans, plats, engineering and other drawings, designs, blueprints, plans and specifications
relating to the Village Purchased Assets, to the extent in JMWA's possession or control.
(4) All customer accounts and all rights to provide water service to the customers
of JMWA in the Village System.
(B) The Town Purchased Assets shall be conveyed by JMWA to the Town free and clear
of all liens or encumbrances. The Village Purchased Assets shall be conveyed by JMWA to the
Village free and clear of all liens and encumbrances.
SECTION 3.03. PURCHASE PRICE AND CONSIDERATION FOR TRANSFER.
(A) The Town shall pay JMWA the sum of $160,000.00 (the "Town Consideration"),
payable at Closing. The Village shall pay JMWA the sum of $40,000.00 (the "Village
Consideration"), payable at Closing. Payment of the Town and Village Consideration shall be
made, without interest, by certified or bank cashier's check or by wire transfer, of immediately
available funds to an account designated in writing by JMWA.
ARTICLE IV
CONDITIONS PRECEDENT TO CLOSING
Any secured interests in the Town Purchased Assets and the Village Purchased Assets at
the time of Closing must be paid off, released, or terminated at 3MWA's expense, or funds
necessary to do so must be escrowed at the time of closing. In the event JMWA does not pay off,
release, or terminate all secured interests (or provide sufficient escrow fund to do so) at or prior
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to closing, both the Town and the Village shall have the option of either (1) accepting the
property subject to such secured interests or (2) canceling this Agreement, thereupon the Town,
the Village, and JMWA shall be released by one another of all further obligations under this
Agreement.
ARTICLE V
CLOSING PROCEDURES
SECTION 5.01. CLOSING DATE AND PLACE.
It is anticipated that the transactions contemplated by this Agreement will be closed on a
mutually agreed upon date on or before June l, 2004. The date may be extended by the Town or
the Village for a period of up to thirty (30) days. The closing shall be held at the offices of the
Village, or other locations designated by the Town and the Village.
SECTION 5.02. DOCUMENTS FOR THE CLOSING.�SHOULD THEY ALSO
BRING TO CLOSING THOSE ITEMS LISTED IN PARAGRAPH SECTION 3.02(A) &(B) 2
& 3?
(A) JMWA shall furnish to each of the Town and the Village at closing (i) a certificate
reaffirming JMWA's representations and warranties hereunder; (ii) a corporate incumbency
certificate, a corporate good standing certificate from the State of Florida, a corporate resolution
authorizing the execution of the Agreement, (iii) a bill of sale for the Town Purchased Assets and
the Village Purchased Assets, and (iv) any necessary assignments, estoppel letters, releases,
satisfactions, and terminations as reasonably requested by the Town or the Village.
(B) The Town and the Village shall each furnish at closing a closing stateiment for their
respective Town Purchased Assets and Village Purchased Assets, and certificates reaffirming
their respective representations and warranties.
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(C) From time to time after closing, each party hereto shall, upon request of the other,
execute, acknowledge and deliver, or shall cause to be executed, acknowledged and delivered, all
such further acts, deeds, assignments, transfers or other documentation for: (1) confirming or
perfecting undisputed possession and ownership by the Town or the Village of any or all of the
purchased assets, or (2) otherwise fulfilling the obligations of the parties hereunder.
SECTION 5.03. RECORDING FEES AND DOCUMENTARY TAXES.
Recording fees to record any instruments necessary to deliver marketable title to the
Town and the Village shall be paid by JMWA at closing as a closing adjustment.
SECTION 5.04. PROPERTY TAXES. All personal property taxes on the Town
Purchased Assets and the Village Purchased Assets shall be prorated as of the date of closing.
SECTION 5.05. ACCOUNTS RECEIVABLE AND CUSTOMER DEPOSITS.
JMWA shall retain all rights and obligations in its outstanding deposits, accounts
receivable and unbilled revenue through the close of business on the date of closing.
SECTION 5.06. PROFESSIONAL FEES; COSTS.
(A) Each party shall be responsible for securing its own counsel for representation
relative to the negotiation of this Agreement, and all other matters associated with performance,
cancellation or closing hereunder; unless otherwise specified herein, each party shall be
responsible for the payment of the fees of its own attorneys, bankers, engineers, accountants, and
other professional advisors or consultants in connection therewith.
(B) In any litigation arising out of this Agreement, each side in such litigation shall bear
its own attorney's fees and costs.
SECTION 5.07. RISK OF LOSS. At all times prior to, and through the day of closing,
JMWA shall maintain adequate insurance coverage for the cost of any replacement and/or
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repairs to the Purchased Assets that may be required by casualty damage. The risk of loss prior to
closing shall be born solely by JMWA. The risk of loss shall pass to the Town and the Village at
closing.
ARTICLE VI
GENERAL PROVISIONS
SECTION 6.01. RIGHT TO ENTER. Prior to closing, the Town, the Village, and their
respective consultants and invitees shall have the right, at any reasonable time with prior notice
to JMWA, to enter upon 3MWA's property to inspect the Town System and the Village System,
to ascertain the extent and nature of the Town Purchased Assets and the Village Purchased
Assets, to familiarize themselves witli day-to-day operations, to review the operational practices
of JMWA, and to ensure compliance with any and all federal and state regulatory requirements.
In the event that the Town or the Village discover material deficiencies in the Town System or
the Village System, the Town or the Village may cancel this Agreement, and thereupon the
Town, the Village, and JMWA shall be released by one another of all further obligations under
this Agreement.
SECTION 6.02. CONDUCT BETWEEN EXECUTION AND CLOSING.
From the execution of this Agreement until the Closing, JMWA shall continue to provide
water to its current customers in the ordinary and usual manner, and shall prudently maintain its
Utility System to ensure its proper operation through closing.
SECTION 6.03. APPLICABLE LAW; JURISDICTION AND VENUE.
(A) This Agreement shall be governed by and construed in accordance with the laws of
the State of Florida.
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(B) The parties to this Agreement expressly consent to the jurisdiction of and agree to
suit in any court of general jurisdiction in the State of Florida, whether state or federal, and
further agree that all state and federal venue shall lie in Palm Beach County, Florida.
SECTION 6.04. ASSIGNMENT.
Except as expressly provided for herein, neither JMWA nor the Town nor the Village,
shall have the power or authority to assign this Agreement or any of their rights, duties or
obligations hereunder to a third party, and this Agreement shall be construed as solely for the
benefit of the Town, the Village and JMWA and their successors by law, and no claim or cause
of action shall accrue to or for the benefit of any other party by reason hereof.
SECTION 6.45. AMENDMENTS AND WAIVERS. No amendment, supplement,
modification or waiver of this Agreement shall be binding unless executed in writing by the
parties hereto. No waiver of any of the provisions of this Agreement shall be deemed or shall
constitute a waiver of any other provision of this Agreement, whether or not similar, unless
otherwise expressly provided.
SECTION 6.06. ENTIRE AGREEMENT. This Agreement is the entire agreement
between the parties and supersedes all prior and contemporaneous agreements, understandings,
negotiations and discussions of the parties, whether oral or written, pertaining to the subject
matter hereof, and there are no warranties, representations or other agreements between the
parties in connection with the subject matter hereof, except as specifically set forth herein.
SECTION 6.07. BULK WATER SERVICE AGREEMENT.
As a condition to the Town and the Village closing the transactions contemplated in this
Asset Transfer Agreement, the Town and the Village shall execute at the time of closing, the `
I
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Bulk Water Service Agreement in the form and substance as set forth e�within Exhibit A to this I
{
Agreement.
SECTION 6.08. INDEMNITY. For and in exchange for the sum of $20.00 and other
good consideration, the receipt of which is acknowledged by JMWA, JMWA shall indemnify the
Town, the Village, and their respective agents and employees, against all claims, demands,
causes of actions, suits, judgments, fines, penalties, or losses, including all costs suffered or
incurred by the Town, the Village, and their respective agents and employees, including but not
limited to, attorneys' fees and costs through all levels of arbitration, mediation, and/or court
proceedings, by reason of, or arising out of JMWA's ownership and operation of JMWA's
Utility System, up to and including the date of closing with the Town and the Village.
SECTION 6.09. NOTICE. �ny and all written notices required or pernliZted to be 7i�, ven
hereundcr shall be dcemed received uUOn hai�d deliver� or facsimile t�•ansnlission, or three f 3)
clays if same are deposited in the U.S. mail, and sent ��ia cerlified mail, return receipt requested.
All naticcs to the Village sl�all be sent to:
VILLAGE: Villa�e Manas�er
Villa�e of Tec u7 esta
� 250 'I'equcsta Drive Suite 300
Tequesta. Florida 334C9
(561 575-b200
(561) 575-6203 (fax)
All notices to the Town shall be sent to:
T4WN: To�vn Mana�er,
Town of Jupiter Island
PO Box 7
Hobe Sound, FL 33475
� (772) 545- 0100
(772) 545-0188 (fa�}
All notices to JMVJA shall be sent io:
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JMwn:
[The remainder of this page is intentionally left blank]
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IN WITNESS WHEREOF, the Town, the Village and JMWA have caused this
Agreement to be duly executed and entered into on the date first above written.
THE TOWN OF JUPITER ISLAND, FLORIDA
BY:
Joseph E. Connelly, its Mayor
AUTHENTICATE:
Clerk of the Town of Jupiter Island, Florida
THE VILLAGE OF TEQUESTA, FLORIDA
BY:
Pat Watkins, its Mayor
AUTHENTICATE:
Clerk of the Village of Tequesta, Florida
JUPITER-MARTIN WATER ASSOCIATES,INC.,
a Florida Non Profit Corporation.
BY:
its President
ATTEST:
, its Secretary
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���-IIBIT 1�
AGREEMENT BETWEEN THE VILLAGE OF TEQUESTA, FLORIDA
AND THE TOWN OF JUPITER ISLAND, FLORIDA,
FOR PROVISION OF BULK WATER SERVICE
THIS AGREEMENT is entered into between the Town of Jupiter Island, a municipal
corporation organized and existing under the laws of the State of Florida (the "Town"), and the
Village of Tequesta, a municipal corporation organized and existing under the laws of the State of
Florida (the "Village").
WITNESSETH:
WHEREAS, the Town and the Village have entered into the Jupiter-Martin Water
Associates, Inc., Utility Transfer Agreement dated �� , 2004, ("Transfer Agreement");
and
WHEREAS, pursuant to the terms of the Transfer Agreement, the Town and the Village
agreed to enter into this Bulk Water Service Agreement (the "Agreement").
NOW, THEREFORE, in consideration of the premises and covenants herein contained, the
Town and the Village agree as follows:
1. Whereas Statements/Definitions: The foregoing statements are true and correct.
The definitions set forth in the Transfer Agreement are incorporated into and made a part of this
Agreement.
2. A�reement to Serve: The Village agrees to provide bulk potable water service to the
Town ("Bulk Service"), in accordance with the terms and provisions of this Agreement.
3. Deliver�of Service: The Village will provide the Bulk Service to the existing
metered point of connection between the Village's utility lines and the Town System formerly owned
by Jupiter-Martin Water Associates, Inc. ("JMWA"). �Refer to Exhibit C� In order to provide
p otable water service to the Town S ystem as defined in the Transfer A�reement, the Town a�rees to
� u�chase all of the domestic or potable water requirements from the Villa�e and the Villa�e will
provide bulk water service to the Town Svstem on an exclusive basis for the term of this Agreement.
The Town will not interconnect the Town System to the Town's existin� water svstem, except on an
emergencv basis and will not �rovide any domestic or potable water to such service area unless
mutua a�reed bv the Villa or in event of the Villa� inabilriv to service the s�aecific area. The
Town ma additional water from the Villa in order to serve the Town's water svstem
which would be in addition to the servicin� of the Town System. To the extent that the Town
g:�a[rylagreemnlin[erlce�fpua-Ex 2-9
services domestic or notable water to the Town Svstem the Village will be entitled to bill the Town
for such service as if the Villa�e nrovided the service to the Town System If the Town interconnects
its water svstem with the Town Svstem the Town will kee� the valve on the interconnection closed
except in the event of an emer�encv The Town will immediatelv advise the Villa e of any such
emer encies.
4. Rates: The Town shall pay the Village the fallowing bulk rates for the Bulk Service.
From the date of this Agreement through and including September 30, 2004, the Town shall pay the
Villa�e in accordance with the �ayment formula attached as Exhibit B to this Agreement �e-e€
�----pe�re�.�-h "�.- From October l, 2004 through the end of the term of this Agreement,
the Town shall pay the rate of $2.37 per thousand gallons, as adjusted per the inflation index as
provided below. Commencing October l, 2007, the Village may increase the rate per thousand
gallons based upon the application of the Florida Public Service Commission utility price index, as
established from time to time by the Florida Public Service Commission pursuant to Florida Statute
section 367.081(4)(a), as amended, to the then existing Bulk Service rate. As the Bulk Service rates
established above reflect a negotiated agreement between the parties that is part of the consideration
between the parties for entering into the terms of the Transfer Agreement, which consideration
cannot be segregated as a finite amount, the Town and the Village acknowledge and agree that the
Florida Public Service Commission inflation index provides the Village sufficient rate flexibility to
cover the Village's future costs of service, while maintaining to each party the benefit of the
negotiated agreement under the Transfer Agreement.
5. Billin�: The Village shall bill the Town each month for Bulk Service. Bills are due
when rendered and will be considered late if not paid within 15 days. The Village shall not
discontinue Bulk Service to the Town for non-payment unless it has provided the Town 30 days
written notice of its intention to discontinue service for non-payment with a right to cure. In the
event of a dispute over the accuracy of a bill, the Town shall pay the non-disputed portion of the bill
and provide the Village written notice detailing the reason for the disputed portion of the bill. The
Village shall not discontinue service for non-payment of the disputed portion of the bill. Disputes
over billing accuracy that are not amicably resolved between the parties within 30 days of written
notice to the Village from the Town shall be resolved pursuant to the Dispute Resolution provisions
set forth in Section 9 below.
6. Meterin�: The Village shall have the meter calibrated once per year and shall provide
the Town with a copy of the calibration test results. The Town may request a meter calibration at
their cost, by the Villa�e at anv time and from time to time during the term of the a�reement in
addition to the vearlv calibration performed bv the Village. The accuracv of the meter and its
performance in service shall be jud�e, d bv its avera�e error rate. The average meter error rate shall be
considered to be the average of ? accuracy at the test rate flows in accordance with the
American waterworks association (AWWA) standards.
Meter Over Re�istration - Whenever a meter tested is found to over register in excess of the
tolerance provided in the AWWA standards, the Villa�e shall credit the Town's account in the
g:�atty\agreemntinterlocUpua-Ex4 2-9
amount billed in error for the�eriod since the last test• said neriod not to exceed six (6) months
except that if it can be shown that error was due to some cause, the date of which can be fixed. _The
over register shall be com�uted back to but not beyond such date. The Villa�e shall pav the cost of
the meter calibration in the event of an over registerin meter.
Meter Under Registration - Whenever a meter tested is found to under re�ister below the
tolerance provided in the AWWA standards the Villa�e shall char�e the Town's account in the
amount billed in error for the �eriod since the last test• said period not to exceed six (6) months
except that if it can be shown that error was due to some cause, the date of which can be fixed. The
under re�istration shall be cornputed back to but not bevond such date. The Town shall pav the cost
of the beter calibration in the event of an under re�istering; meter or in the event that the meter tests
show that the accuracv is within the ran�e of tolerance provided in the AWWA standards.
Non-Re isterin Meter — In the event of a non-re isterin meter the Town will be billed on
an estimated amount based on past similar usa�e with such estimated basis to be a�reed between
the Town and the Villa�e.
7. Term: The term of this Agreement shall commence upon full execution by the parties
and shall continue through and including December 31, 2012 ("Term"). During the Term of this
Agreement, the Town shall not provide potable water service to the Town System from the Town's
�4R� utility system, except on an emergency basis as mutually a�reed u�on b�both narties.
8�. Force Ma�eure: In the event that performance of this Agreement by either party is
prevented or interrupted by circumstances beyond the control of either party, including, but not
limited to, an act of God or the public enemy, war, terrorist act, national emergency, allocation or of
other governmental restrictions upon the use or availability or labor or materials, rationing, civil
insurrection, riot, radical or civil rights disorder or demonstration, strike embargo, flood, tidal wave,
fire, explosion, bomb detonation, nuclear fallout, windstorm, hurricane, earthquake, or other
casualty, disaster or catastrophe, failure or breakdown of pumping transmission or other facilities,
governmental rules, acts, orders, restrictions, or regulations of requirements, acts or action of any
government, public, governmental authority, commission, board, agency, agent, official, or officer,
the enactment of any statute, ordinance, resolution, regulation, rule, ruling, order, decree, judgment,
restraining order or injunction of any court, said party shall not be liable for such non-performance.
9�. Laws of Florida; Venue. This Agreement shall be governed by the laws of the State
of Florida and it shall become effective immediately upon execution by both parties hereto, subject
to any approvals which must be obtained from governmental authority, if applicable, and subject to
all conditions precedent for the rendering of service as set forth in this Agreement. Venue for any
litigation arising out of this Agreement shall be in Palm Beach County, Florida.
10�}. Dis�ute Resolution: In the event either party to this Agreement is required to enforce
this Agreement the following procedure shall be followed: Prior to initiating any litigation between
the parties, the initiating party shall provide a written notice to the non-initiating party of its intent to
g:�atty4agreemntinterloc�fpua-Ex 2-9
bring litigation together with a reasonably detailed description of the nature of the claim. Within ten
(10) days of receipt of such notice, the parties shall schedule a pre-litigation mediation proceeding
which meeting shall take place within twenty (20) days or such other time as the parties may agree to
attempt to mediate an amicable resolution of the dispute. The parties shall cooperate with each other
to select a mutually agreeable mediator. The cost of inediation shall be borne equally by each party.
Mediation shall take place at the Village administrative complex, or at such other location as is
mutually agreed upon by the parties.
11 �-9. Notice. Any and all written notices required or permitted to be given hereunder shall
be deemed received upon hand delivery or facsimile transmission, or three (3) days if same are
deposited in the U.S. mail, and sent via certified mail, return receipt requested.
All notices to the Village shall be sent to:
VILLAGE: Village Manager
Village of Tequesta
� 250 Tequesta Drive, Suite 300
Tequesta, Florida 33469
(561) 575-6200
(561) 575-6203 fax
All notices to the Town shall be sent to:
TOWN: Town Manager
Town of Jupiter Island
PO Box 7
Hobe Sound, FL 33475
(772) 545- 0100
(772) 545-0188 (fax)
12�. Attornev's Fees and Costs. In the event of any litigation or administrative
proceedings to settle issues arising hereunder, the prevailing party shall be entitled to recover against
the other party, its costs and expenses, including reasonable attorney's fees, which shall include, but
not be limited to, any fees and costs for any appeal that may be taken.
MISCELLANEOUS PROVISIONS
13-�. Whenever the singular ntunber is used in this Agreement and when required by the
context, the same shall include the plural, and the masculine, feminine and neuter genders shall each
include the others.
14-�3. E�chibits mentioned in this Agreement are hereby incorporated herein by reference and
made a part hereof as fully set forth herein. The headings contained in this Agreement are for
convenience of reference only, and shall not limit or otherwise affect in any way the meaning or
g:�atty�agreemntinterloc�fpua-Ex4 2-9
interpretation of the Agreement.
15-�-4. This Agreement may be executed in several counterparts, each of which shall be
deemed an original and such counterparts shall constitute one and the same instrument.
16-�. No agreement shall be effective to add to, change, modify, waive or discharge this
Agreement, in whole or in part, unless such agreement is in writing and signed by the parties hereto.
In the event that any non-material provision of this Agreement is determined to be of no force and
effect by a court of law, such provision shall be severed from this Agreement and the remaining
Agreement shall continue in full force and effect.
17�. Whenever approvals of any nature are required by either party to this Agreement, it is
agreed that same shall not be unreasonably withheld or delayed.
18-�-�. The parties acknowledge that each has shared equally in the drafting of this
Agreement and, accordingly, no court construing this Agreement shall construe it more strictly
against one party than the other and every covenant, term, and provision of this Agreement shall be
construed simply according to its fair meaning.
19-�-8�. This Agreement represents the entire understanding between the parties, and
supercedes all other negotiations, representations, or agreements, either written or oral, relating to
matters which are the subject of this Agreement.
20�. In the event that any section, paragraph, sentence, clause, or provision hereof is held
invalid by a court of competent jurisdiction, such holding shall not affect the remaining portions of
this Agreement, and the same shall remain in full force and effect, unless the invalid finding is as to
payment, in which event the Agreement shall be thereupon terminated.
IN WITNESS WHEREOF, the parties hereto have made and executed this Agreement on the
respective dates under each signature:
THE TOWN OF JUPITER ISLAND, FLORIDA
BY:
Joseph E. Connoll�, its Mayor
AUTHENTICATE:
Clerk of the Town of Jupiter Island, Florida
g:\atty\agreemntinterloc�fpua-Ex4 2-9
THE VILLAGE OF TEQUESTA, FLORIDA
BY:
Pat Watkins, its Mayor (
AUTHENTICATE:
Marv Miles, Clerk of the Village of Tequesta, Florida
g:latry�agreemntinterloclfpua-Ex4 2-9
MARTIN COUNTY CUSTOMERS
VILLAGE OF TEQUESTA
WATER STEP RATES
0 -12,000 GALLONS $2.16 PER THOUSAND
GALLONS
13 - 25,000 GALLONS �3.64 PER THOUSAND
GALLONS
26 - 40,000 GALLONS $4.94 PER THOUSAND
GALLONS
41 AND ABOVE $6.34 PER THOUSAND
GALLONS
FIELD TECHNICIAN SECOND VISIT
TO CHECK METER $19.83
TURN-ON/TURN OFF AT CUSTOMERS'
REQUEST �19.83
METER TESTING FOR
MALFUNCTIONS 5/8" AND 3/4" $59.51
� O6/02/2004 09:38 AM Smolin, Lupin, Coie & Co., LLC 5617479980 2/10
� � g9� Return of Organization Exempt From Incorne Tax °"'B"°�' �°°°'
Under sectlon 501(e}, 5Y7, or 4�47(a)(1) ol �he I�rternal Revenue Code (except black lunp Z� O Z
DapaMKnt o( th� T .� bene�l trusl or prhete (oundation) .,...
ry :,.;::a:��
r .,. y .,. .��;.' . �K':;^<
inc.m� aa„e,,,,e se,v� ' The organuation may have to use a copy of lhis retum to satisiy state repo�ting �equirements. �.:.a:�a; �,Y ,::;;
A For the 2002 calendar ear, or !ax ear eriod be Inntn N1AR 1 2 0 02 �nd en�la9 FEB 2$ 2 0 0 3
9 c� �ir F , i � C Name of organfzaqon D Employer lde�fi�icatian number
� :a iRs
[���� '""�'°` UPITER MARTIN WATER ASSOC. INC. 59-2611865
printor
Da� � `� Number and streat (ur P.O. box if mail fs not delivered to street add�ess) Room/suite E 7elaphnne number
�, �, S�«��636 US HIGHWAY 1 109 561-747-6555
� Finat Instruo
,�, ��,�z. City or tawn, state or country, and ZIP + 4 F axau�o� �nod� 0 c�, � ao�m
�,',��' UPYTER FL 33408-4611 �°"�; ►
[]^P�"���°" • Settion 501(c�(S� orpznf�at(ont and 494T{a)(1 j nonexempt ohuN�ble trusts H and I are not licable to section 527
pentllny apP olg8niZ3tloRS.
must �tta�h a cotnpleted Sehedule A(Form 990 nr 99Q-EZi. H(a} Is thls a group retum for atfiliates? [� Yec �] No
Q Web site: ►1`7/A N(b) If'Yes; enter number of affiliates►
J dr anizaifon iype tabcra�rya+e)► OX 501(c) ( 12 )� O��c�.) [� 4947{a 1) or 527 H(c) Are ail affiGates included9 N/A Yet No
K Check here G> � if the organizatlon's pross receipts are nomialty not more than $25,000. The t� �° � attach a list.)
H(d) fs this a separate retum Nled by an or-
aryanization need not file a retum with the tRS; but if the orqani�ation rsceived a form 990 Packaqe amzation covered b a rou Nlin ? Yes X No
in the rnail, it should file a return wiihout financial data. Some states requtre a eamplete return. � Enter 4�d' it GEN ►
M Check ► if the organization is not requiretl to attach
L Gross recei t:.: Add lines 66 Bb. 9b and 10b to line 12 ► 395 861. Sch. B{Form 990, 990 or 990
`�"��'`"'�< �: Re=renue nses and Chan s in Net Assets or Fund Batances
1 Coritributions, gilts, q�ants, and slmilaramounts recemed: ;��•;••:•�;�;:'
>.<:,:>:..,.::
.:,,.,-:...
a Diractpu6licsuPport .._........ 1a <.;:<.;:;.;_:
:;;::;.�<.;
.................................................................•• :«,..:•::<
' :::::<�:::: ,<
b Ind+rect ublic su v�t 16 �.;;>:<:;:<;,
P PP ........................................................................... ::t,<.>:�.:.
,.....,......
c GovemmemcorrtribuGons rants � , 1c `�'-`"'`'
:::: ;<: <.:
9 1 ............... ........................................... .::.;;.:::
d Tota1(add lines ta through lc) (cash S � nonCash S y... 1 d 0.
2 Pro�rarn service revenue induding qovernment �ees and controc�s (from Pad VI I, line 93) .................................... 2 3 9 5 5 3 9 .
3 Mecnbe►ship dues and assessments ...............:............................................................................................ 3
4 Interest on savings and temporary cash investrr�nts .................................. . .......,. 4 322
. ............................•••••...... .
6 Oivi�iends and interestirom securities .••-•.......' ............................................. ........ .. .......... 5
............... .........
6 t Gross rents '"""'
6� :<.:;.::.:<.;:
. . . ... . ..... ... .. ....... .................................. .�;.�..;.:.<.
6 tss�: rental e �
>.:..�.: .:.
�enses 66 ,.:,,.:``
.............................................................................. :.:..,. �:.:
c Ne! rental Income or {ioss) (subtract line 6b frorr� tine 6a? ........................................... .................................. 6e
� 7 Otl���r investment income (descrlhe ► 7
�'e� B a Gross amount from sale of assets other A Securit(es B Other <;::��:��?
;:...: .
d than inventory ' `'''"""'
si •:.., �...: ..
>.,.>:<.>•.:>
................................................ ......:
� : i:3:•.:r;itii:
G:::�::.;':;�
h Less: cost or other basis and sales expenses ....;.... 8b :;,,:;:>:;<:
:,.�•: �:<.:
...,::.:.,•:.
e Gain ar poss} (attach schedule) ......................: .... 8c '"..»».:
,.,.
d Net 9ain or (loss) (combine line 8c, columns (A} and {81) ..................................................................... .... d
9 Special events anG activities (aKach schedule) {.,�.,..:..�
; .> y : <:;; ,n
a Gross revenue (not includinp $ oi contribuUons ��'^�'�:��>
,::..�..�..
repartad on line 1a� ::?�:.�:.:.
9a v.,..,.•,.,.;
• ............................................................................... �<:�:��>::
....:
,.,: _
b lass: direct e enses other than fundraisin e ensas 96 `'��`'''"
xP 9 xP� .................................... ::<`:�..
.: ;......::
c Net income or (loss} from speclal events {wbtract Ilne 9b irom Ilne 9a) ............................................................ 9c
;::::,,::.>::
10 a Gross sales of tnventory, less nturns and allowancas '""�'
.................................... 10�
..,..,.�...
, :.:.::..:....
..........
b Less: c�st of goods sold ��"" ""'
............................ .......................................... 10b ......
..... ... ..,
c Gross protit or (lass) trom sales of inventory {a�ttaCh schedule} {subtract line tOb from line 10a) .................._........... 10c
11 Oth;;r revenue {from Part VlI, 6ne 1U3) ......................................................................................................... 11
12 Tot �cl rerenue add lines 1d 2 3 4 5 6c 7 Bd 9c 10c and 11 ..................................................................... 12 395 $61 .
18 Pro9ram services (from line 44, column (B)) ....� ............................................................................................ �3 42 0 731.
N
q 14 Mar�ager�nt and general (from line 44, column (C)1 .................................................................................... 14
g 75 Fundraislnp (from Ilne 44, column (D)) ..........:...............................................•••••....................................... 18
W 16 Payrnenis to afflltates (attach schedute� ................ .. .. ....................... 16
. .. ....................................................... .
17 Tolal e: enses add lines 16 and 44 column A ..................... ... ..
............................................................. i7 4Z0 731.
18 Excuss or (deficit) for the year (subtrad line 17 trom line 12) ........................... ....................................... .. .. 18 <2 4 8 7 0.>
� d 19 Net assets or fund 6alances at beginning of year {from line 73, colurnn (A)) ....... .. ..... .. . . � g 7 9, 82 2.
� 20 Otherchanges in net assets orfund bafances (attach explanation) .............. ......... ......... ......... .......... pp 0.
21 Net assets or fund balances at end of ear cornbine lines 18,19, and 20 . Z� 5 4 9 5 2.
. ......... ......... ... ... ..........
223001
o�-zz•ai LHA Far P�perwonc Reductlon Aet Notlee, sea the separ�te Instruttiar�. Form 990 (2002)
: 1
10180602 7�7797 04026I 2002.08010 JUPITER MARTIN WATER ASSOC. 040261 1
� 06/02/2004 09:39 AM Smolin, Lupin, Cole & Co., �LC 5617479980 3/10
JUPITER MARTIN WATER ASSOC. INC. 59-2611865
' ��'t'atemeflt O All organ�atfons must complete cohunn (Al. Columns (B}, (C), and (Df are required for section 501(c)(3) pa9e p
��'�'` Fi�nctianal Ex �18@S and (4) organizations and section 4947(a) 1 nonexempt chardable trusts but opttonal for otAers.
Do not Include smounts re,00Red on Ane • (B) Proprarn
::,�>:
6b. 8b 9b t Ob or 16 of Part l. '��r � (�� To�el �Cj Manapement
serv�ces and enera) �D) Fundrai5ing
22 Grantsand �IlocaUons / attach sch le 1 ����}�' �s��
edu .. •:;�:.
\ ....... 'J'�:
/ ... '
�: K.::
�S:4:i:•:'i•:�: :i
t.t;:titiv i�:jL;:
:::d5 ..f.'•� '�>:?•L
��:�]'�: }i]:!.
.v`.:}:
:f� t:},
:•
<�ti':
;:3."v
caeh �:z''
i noncashi 22 ��a:? :>?�>.,.,�,v:,;<: `:�;:�;:;z
_ ,< �.r<, ;:W,�.>:>:��� �v,;.t:'y:.
di:Lt *:. �.;w_
:.'•'yVV ..:.,�:�.:a:'•:�v.`.•i-`.:i.�.;.' ' '
+.v:•i'� :tYt:.:i..:::a:x..�::::..•:::i::',;±:;:y'i -
23 i i ::, :. ..<. <:;:#:>:<> ::;, �:s;:s:�;� �� .<.
Spac fic ass stanca to individuals (attach schedule) 23 .�:�: ��`.>� _::�.: �• :;_>;,
�'>,.;q:s.:..i;, g:<�.,•:i:;t;:;: r:u:�
;::j:\,b:i� i::Pf;;.f::. ^ih..
ve.i.i.i4.i.�.:v�:::n. . . :: .jv:::�ti:::';; '[� }ji::..;:;:iv T [i` � �.},v,.� ;:;:, i';n��,t Sni
24 8enefits paid ta or for memhers attach schedule 24 '_•..£•..•..�..��,.°...•.,.� ..<•:�.,.�°�:�.�.�.::
( ) ���.�:.::...>::<.:::.:..<:<::;::;:.:;;::;,;::..<;.� �:;:::.:::;<:>::�:;=�:�•>:
:>:.k aF:i. •rS�:• . �f.i�l.s�
_ .::G.....i:-:y.:j:�:.�.a..y..::••..jy:b:o:�v:<..:sv.:.M1.::!:.;:s::::.::::�.
.. . ........... .. .............:..;r..:�.:
25 Campensati�n of offlcers, directoa, etc, ,,,,,,,,,,,, 2s 12 95 0. 12 950 . 0. p.
26 Othersa�arwsandwages,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 2p 16 63b. 16 636.
27 Penslon plar� contributions ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 27
28 Other employee benefits ................................. 28
29 Pay�olitaxes .........-•••• .................................. 29 2 069. 2 U69.
80 Professionai fundraisinp fees ........................... 80
37 Acoounting iees .......................................... � 2, 7 5 3. 2 7 5 3.
32 Legalfees ...........................
........................ 34
33 suppiiss ...................................................... 33 465. 465.
34 Telephane ................................................... 34 1,53�. 1 532.
35 Postage an� shippinp .................................... 35 4 7 5. 4 7 5.
36 Occupancy ................................................... 96 11 004. 11 004.
97 E�uipmer� rantal and maintenance ,,,,,,,,,,,,,,,,,, 37 1 2 83 . 1 2 83 .
38 Printing and pubiications .............................. 98
99 Travel ............... . 39
...................................... ...
40 Conferences, conventions, and meetinQs .........._. 40
41 Interest ...............................:...................... 41
42 Depreciatior�, deple6an, etc. (attach schedule) ... 42 1 0 9 9 . 1 0 9 9.
43 Other expenses not covered abova {itemizej:
� 43�
b 43h
� 43c
d 43d
e SEE STATFMENT 1 43e 370 465. 37U 465.
aa ° ��'� �°°' e� ,�,s aa 42p 731. 420 731. 0. 0.
Jotnt Cos1s. Check ► Ifyou are followiny SOP 98•2. '
Are any joint cosis from a combined educationat campaign and fundraising salicitadon repoded in (8) Program services? ..................... ► � Yes OK No
It'Yes; enter (i) the agpreqate amuuM oi these jafnt costs $ ;(If) the amount allocated to Program services $
iFI the amount allocated to W1ana ement and eneral E • artd Ir the amount allocated to Fundraisln .
�`:: StatemeM of Proprem Service Accomplishmerrts
What is the orga��ization's primaryexempt purpose? ►
N/A Praqram Service
All ap�ni:ations muat dmalbs tlxir mccrnpt purpo�e achkvsrrants in a dsr antl ooneise m�nnar. Sta4e ths nwraar of Glants ssrvatl, publieatbrta heued. etc. Dlacuae �Q ences
7ch�s+�wnOnts that z:ra not meesunGls. (Sec7lon 501(cJ� and (� orgenirallone and 4947(s)(t) narMxertpt cMriFebb Wsb rtwst abo enfer tlie snpunt of pante arW �� ���1( �antl
�4
aJlocaUons W othsr_-�.) Gusts; but optional brathas.)
a N/A '
Grants and auacaGons
b
Grants and allocations
c
Grants and allocations
d
Grants and ahoqGons
e Other r ram services attach schedule {Grants and allocadons $
f Tot�l of Prn;�r;m Service Expe�es (should equal Ilne 44, column {B►, Program sanrices) ► Q
223011
o' Form 49p (20Q2)
Z
141$0602 7�7797 040261 2002.46010 JUPITER MARTIN WATER ASSOC. 040Z61 1
O6/02/20pd 09:39 AM Smolin, Lupin, Cole & Co., LLC 5617d7g980 4/10
' Form 990 (200:_) JUPITER MARTIN WATER ASSOC . INC . 59-2611865 P�ge 3
..">: �:�' .:;> �alance Shests
Note: Wiie� requlrad, attached schedu�es and amounis wlth/n fhe descrfpiion column (A)
should i,e tor end-of-yesramounis ony. Be innin af ear �
9 0 Y End of year
45 Cash-non-interest-bearin9 ...................................................... ............ 77 983. 45 39 425.
...._.......
46 Savings and temporary �ash inv�stmants ,,,,,,,,,,,,,,,,,,,,,,,,,,, ,.,,,,,.._... 46
....................
<.::
,:>:::;
47 a Accounts recervable .......................................... 47� 33 300 `':
, v... .:,..
.:.: .:>n
;.:,>:� :::<
b t.� ss:allowancefordoubdulaCCOUnts ,,,,,,,,,,,,,,,;,, q7d 26 575. ;7c 33 300 .
�:;zn;<�;� :�.��:v;:.
;�;:... : x'�• .... ................:................: .
>... ........,..:.,,.,. ....,..<
. :;:.;; ...:,.>..::;•:;;::,::,:,�,,;..,.;»;.: •:..�: �:» �;:::...:.
a8 a Pledges recebable � �
.......................................... 48�
..;;;;::.
...;:.,
....,,,....
b Lbss: atlowance for dou6tful accounts .................. 48b 48c
49 G�ants receivable ................................. ........ 49
........................... .........................
50 Roceivables irom officers, direciors, trustees,
an�kayempioyees .......................................................................................... 50 .
m 51 a Othe�notesan0�oansreceivabla •^�::'�:::
>::�:.� ..
� .......................• i ,:i.:<>:r?
..'
6 te�s:allowancefordoubltulaccounts .................. 51h
52 Invantoriesforsaleoruse ..................... . . .
. . .. .....................................................
53 Pr�paid axpenses and deferred charges ,,,,,,,,,,,,,,,,,,,,,,,, .,__,,,.,,.,,.. ._ �
..... ..........
50 Invastments - securities ........................................... � C� Cost C] FMV gq
55 a Investments - land, buiWinps, and r<;�;;::„:
�::..<..w..
<.�-<,...,:>
equipment: basis •��°�'•�•v�
............................................. 56a 5 497
>:�:;
:<:;,<
.
:::�:.,.
.:::; :::.;
b Less: a�cumulated depreclatlon ........................... 55b 1 0 99 . �c 4 39 8 .
56 Im�astments - other ,,.,,,,..., .
. ................................................................ ............ b6
......
a tan , buiidinys, and equipment: basis �:
.................. 67� ,,.,•.:.,.,.
•;;:,.::,: �.
...�...,v..
h Less: accumulated deprectatlon ........................... 57b 57c
58 Ot►,er assets (descriue ► WATER METERS ti 5 0 0 0. 58 5 0 0 0.
s9 7nial �steti add lines A5 throu h 58 must e ua� �ine 74 ....................................... 10 9 5 5 8. 59 6 2 1 Z 3.
eo Ac counts vayab�e and accrued expenses ...................................... ..._........ 2 9 2 2 5. so 2 6 6 3 6.
.............
61 6rants payable ............................................. . . ..
. .. .. .......................................... 61
� 62 Deierred revenue ............................................................................................. 62
63 Laansiromoificers,directors,trustees,andkeyemployaes ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, �
a 64 a 7a:rexempt bond tiab�lities ................. .
. ......................................................... . 64a
. ...
� h Mc�tgages and other notes payable ..................................................................... 64b
65 Othsr liahllities {describe ► PAYROLL TAXES � 511. � 5 35 .
86 Tot�l Il�bilil(es add lines 60 throu h 65 ............................................................ 2 9 7 3 6. BB 2 7 171 .
O�Qanlitllor�s Ihat follow SFAS 117, cheek here ► and complete iines 67 through ':�;;;:;:;>
69 and lines 73 and 74. "`''�`'"°
g 67 Un�estricied ....................................... 87';
. ...........................................................
w B8 7emporarily restricted .............................
.......................................................... 68
r� 89 Pe�manentlyrestricted ....................................................................................... 89
� Oryaniz�tl�na that do not fallow SPAS 117, check hera � � and complete lines
� 70 ihrouqh 74. ��" �:�
,:.:.:_>.. .
•..,...,::;
:::::.:;;.::
Y 7o Car�iw� stock trost P�ndPal or current funds ......................................................... 7 9 $ 2 2. 70 5 4, 9 5 2.
� 71 Pai:1-in arcapitalsurplus, or land, buildinp, and equipmentfund ................................. 0. 7� p�
a 72 Retained eamings, endowmeni, acCUmulated Income, orotherfunds ............:.... p. 72 p.
.. ..........
z T3 Tntil net asse� or (und balancas {add Itnes 67 throuph 69 or lines 70 thronph 72; ``��::~�~''
ts::,:<:>:s
co�Eima (A) mutt equal line 19: column (B} must equa! (ine 21) ................................. 7 9 82 2. 79 5� 9 5 2.
74 Totnl liabilifiea and aet auett / lund halances (add lines 66 and 73) ........................ 10 9 5 5 8. 74 8� 12 3.
Farm 990 is available for public inspecUon and, for some peopls, serves as the primary or sote source of information about a particular organhation. How the pubiic
�erceives an org;;nizatlon in such cases may be determined by the informaUon presented on �ts retum. Therefore, please make sure the return is compiete and accurate
nd fulry describcs, ia Pa�t Itl, the arpanizatlon's proprams and accomplishments.
223azi
01-22-03
3
10180602 797797 040261 2002.0801U JUPITER MARTIN WATER ASSaC o4aa6i 1
� 06/02/2004 09:40 AM Smolin, Lupin, Cole & Co., LLC 5617479980 5/10
� Form 99a 2002 JUPITER MARTIN WATER ASSOC . INC .
59-2611865 Pae4
::. :. ':. �:.. �.: .';' Recondliation of Revenue per Audited <.:;� : ,: � '
"�' `'' � Reconciliation of Expenses_ per Audited
• .. . � .. � .
Financial Statements with Revenue per Fnancia( Statements with Expenses per
Retum Retum
a Totai rever�ue, pains, and othersuppod vY>( 'M:(:::y�;?t:j%;v:4::d;:.::.::<i.t�;:t'/i a Tolal expenses and losses per rt::� :�: �<:.>M.,c„<.:>:<;<::;;;;;:
per audfted flnanclal statements .................. ► a N�A audited financial siateme►�s .► � N/A
o., . : :.:w>:.N.<•�: +S:kEr';.�3. . .. .. ......
' , .a.,:...Y.�v.. - k'z•:a :.o � w e',�..: a�,
b Am n in v:::,„:'r;:y t:yx: fi:i:��:;i::; .f:i;i?.s:;��c;:: O Amounts lndudad an Gne a but not on :;:> < :;::;:'' a:};:<,�,>- .
ou ts Guded on Nne � butnot on � �v�, �:< • ��•`� .:;}�v�•>v� �
line 17 f `� `' ""`::
s; � .. ,;::,,< orm99Q: :.,..;�:
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y .. t.: `ih v;r � Donated serv as• :: �i. ..,:i.r:.i�..x�::,.'r.c.;>;.ti
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onlnvestn•�ents ,. `�': ' •i""'•'"?`. ��'�°��}:'� "
t s... :?�3�E' ;'r.o g,.;s»;S:Y<:;:...
.. .. + :3:"� Ei'E3:c �$:;aY �s:•a•:.. • r ..o>• � ,�..;>.
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.. f.. ..�..;; . .a.`.3a. •�Hd '�'�:.:•::<rr .:>:<g�<: . �..,.
2 Donated survices <' s•�s.;�:.:�:��:' �� r E.,. .�, •
31: �:E•{�cy:>p:or: 3: J;: .. �`yi2:.,zv;:i, ;�t r...•�::o >:
t l S :;.�:, n : :... � �
;;�� k v�• �.�`��.-y�>,::..�.:h•< reported on line 2Q, r k..;..��£.� •r�. •;��.,.�...:�
,� � 3:i ,.:2a. �'��..:,;..}�:.;<%FF:a::3:vyv::::
and usa af facilities ... S �4€��.f•.�a.:s-a:�FF,:��:�.r���: �v:: :,<
•i:� :::v�:�,s��:.:�:,�•z;�in�a >�N��: Form 990 ...............5 .::; : : n ::<.>:�a;:<:�s:�?�:><:�;.::;;;..
/ •' �-:y::: .
l� 8f16 s� ofp .. � :ti4. � r-sccj£;.�;.g.os r.e 'r.'.:::''•,.;'•; '.. .:•#
3 Recov rior �:; ;;�,;;"�:. ��« (3) Losses repoded an v:i; :;:<N ;>:z::?.:<::.•
hy; .. v,;..�.3�;...ut..�`{r�;ca,<•x3x,s•� :.. ..:.��x:c;.,.in:<i�:n;cr'...: :;i!:
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C Aii}JW. b% y. '%�:i y9y <vi i oij�.i.M1 ., .
year qrant5 ............ i �": ^��. �^xs��'.:�::3:�•nan�k' line 20� Form 990 . . S ,:: : .. :„•.:«;>::.
..�� •� ��...szs.:�;r; - . ms:.,:,::;:.-�„.:.�. '�:..,_•.:•
,�. } �.�,��y�:;�;."�a: :e��� ;; " :.f•: •
(4) Other{spec' ��:s . . >.�:.;� j::: �.: z�•a<x `�:::<z.::;::`,••;:;;�:
�+)� , �.�...; w°}�%yc�:�.x�: 14) Other(specify): ::-. ;�_'�?.. ..a ..<>;;<;�:'::
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= S:v •t•a�.�. ���mE� . Y� .�4F - i::.vn;..y. .4'F.4_•:.'"tii:iJ:.�i+i:v�:?
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xn• .. � :.. f:'L�::::..:�i:::���a;:i:r.$:i:>�i:::.;:::::,
Add amou��ts on lin6s (1� throuph (4)......... � 6 Add amounts on liaes (1) through (4) ....., ►�
e Une a rninus line b ..................... ..... � c e Line a minus lina 6.............. ...._.... ► c
--�--•-
, �... ., ......_...
. Y.:� ,,...:..:�. (.�
d Amaunts induded on line 12, Furtn '�. :.:::. •' -; •"'>::' .:
4.'�: r 4) ��� ��t(ynk�.� .� 3:dY.w1�T'S3:A::S 4:\i �J: 4 µ:^::lry.t(:n�:i .. . ti: ...
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._;�:.:.:... , v <,i;;: >::�<;:: s.:<...,:..: :�-;:Y:.�,<
990 but not on line t: .':s3 <•�`:sa;:�:.¢:. '�- #.>.. 3:.:t<:-•< ..,,;<.:.;>::_,:,_,.::,.;;..;.,,..:.:::..:
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:.t. :��: • S � :J:% {i`: ��+' �'i:4v<:�::vi:.OY.�..-::.'o:j
(1) Investmentexpenses '�«"vF.r;S�:':w:in:::F:t1:�•� �\•i:vY4j:i�%C:::�%YfFri'�}yv��n
t.. >-.w .� (1j Investmentexpenses � -:�� .:::.:...::.:, 5:_::...
•..R •�R .. y : '}vt:;. ' � ..
: ".}:{n.t.tip.i.
;I�>:x:3:e'Fx.:v:iy:a Q ,;;�::� :;x:�..y>:6r':`::#;:;,iy'..�. �x
not included �I i£.: 'Ja'•tw'tv,�S',:i.;3:�;::¢.•#:'dn4'r,'. a�'y :J:; ;Ai.a .;.;.:.::.::;�:':g;:";:#:'`t:;.%ti�.
0 „ w. cr.�. ¢ ��� t:ax 'iZi".�a>, not includ d n : a� ....,...::<: ..�h... ::i"
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line 6b, Foirn 990 ,,.i �-<4r,�v�:�:a: :�a�: �`��:�
`s..:�t�r•.'"?:�>:�:`:� IIn66b FOm1990 =`>:<<<>:<:<
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Add amour�ts on lines (1) and (2} ,,,,.,,,,,_. ► d Add amounts on lines (lj and (2) ,,.,.,,,,.,, ► d
e Total revenue per line 12, form 990 e Tatal expenses per line 17, Form 990
line c plus line d ................................. ► e line c lus line d .► e
..................... ...........
;�;. �. i.ist of Offtcers, Direc�tors, Trustees, and Key Employees (t.�st each one even if not compensated.}
{B) T�le and avera e hours C) Compensation (D comm�ur�,: m ()�nse
(A) Name and address per week devoted to �If not p I, a�er �� account and
s�ian �. �o c,o� otherallowances
MARION 19ESTFALL EN. MGR
------------------------=--------- I5
JUPITER FL 8 750. 0. 0.
HARRY S(.HAFFER ___ IRECTOR
__---------------------------------
TE UESTi� FL a� Q, �.
JOSEPH >EDLAK _ ONSULTANT
---------------------------------
JUPITER FL 4 200. 0. 0.
----- ------------------------------
-----------------------------------
----------------------------------
---------------------------------
---------------------------------
---------------------------------
75 Oid any otfic�r, diractor, t�ustee, or ksy employse receive appreQate compensa6on of more than 5100,000 from your orqanizaUon and all related
organization�, of which mare than �10,000 was provided bythe related orqanaa6ons? If'Yes; attach schedule. ► � Yes QX No Form 990 2UU2
n�a� of-22-oa
4
10I80602 797797 440261 2002.U8410 JUPITER MARTIN WATER ASSOC. 440261 1
06/02/2004 09:d1 qM Smoltn, Lupin, Cole & Co., LLC 5617479980 6/10
• Form990(200z} JUPITER MARTIN WATER ASSOC. INC. 59-2511865 PageS
; :'."'••#:' _; t?ther Informatlon
Yes No
76 Did the orpanhatlan enpage in any ac.dvity not prevEousty reported to the tRS? If'Yes; aGaoh a detalled descriptlon ot aach activity
............ 76 X
77 Were any chanpes made in the orpamm�q or poveming Cocuments but not reported to the IRS? ......................................................... 77 X
tf'Yes; �ttaeh a conformed copy ofthe chanqes. '�� ��•���-� �°
..;. ..:....: .:::::.
�.>,:...., <.: ,> .... ....... ..
,..„.::<,, ;.;,:,.:;:>, •:::„:�;v:�::><
... ::.::.. : ........: .... r..,.::
78 a Did the orpaaizatfon Iwve unrelated buslness pross income of $1,000 armore during the yearcovered byihis retum7 ,,,,,,,,,,,,,,,,,, ,,,,,,,,,,, 78a X
b If'Yas,` has it filad a ta�c retum on Form 990-T for this yean ...................................................................................... jJ �A........ 78b
79 Wastherualiqukiatlon,dlssotuGon,terminaGon,u�substantlalcontracUondurinptheyea�? ............................................................... �g X
It`Yes; oitach a slatement ".'� ` ���:
.<»:>�;;:'r� :..
���'Fi'v:': �:,�:�L:,�'y={:;4
80 z Is the o�Jan�ation related (other than by association wRh a statewide ar nationwide organizaGon) through common memhership, '�����n:� :;�w�>'>';�:;��:::;?;
;z;::....�..:.� .� . ...
governinp bodies, trustees, oificers, etc., to any ather exempt or nonexempt organizatlon? ............................. ...... ......... .
.. ................... 8�� X
v'r:3};j:L .:hY.4�4 :
6 If'Yes; eniarthe name ofthe oryani�a6an �:<->:;:<_;; :��,: :;sF;;';:;
antl cl►eck whether � is C] exempt or 0 nonexempt. '�t:�c<b '�;�`�'.:�<:s:'.''Y;
. ::k; .•.:
81 a Entar di►act or indirect poliUcal expandltures. See line 81 instructions /� �� W � 3 ��� ��� �, �� ������
................... ................ ....... 8�8 V � ��i"� ' '" y; ....n �:':::.}}:i.�
. .. ..... ''a`i:v`'.:?d< •:s:::i�:' .
:;��"-�':::
:.
b DiC tha orpanbatlon fiis fofm 1120-POL for ihis yearT ................................... ...................... 81 b X
......................... .............................
82 a Did the o rganization reCeive donated servlces or the uss ot materia�, equipment, or facNities at no charpe ar at substantially less than
fair rental va►ua7 .......................
........................................................................................................... . ............................. 82a X
: >.::=:<,:.:;:
b If'Yes; you may lndicate the value ot these ilems here. Do nat include this amount as revenue in Pad t or as an '�`��'<:��" "' ��::_ �»;^«->:a
,.... ..:r: >.F;: •:...
expense in PaR II. {See instructions in Part ill.) �{���������� •�����'"�:": :��:;�;:
........................................................................... 82h N/A :`<<." ` ..v".'': .`.�:.� ..
':�..�>:,��^�^ ;x�^a:>
,,.. ....:. ..
89 � Oid the organimUon camply with the pubGc insDection requirements for retums and exemption applications7 .......................................... 83a X
b Did the o� ganization compty urith the disclosure �equirements relatin� 2o quid pro quo contributions? ................................................... 836 X
84 ■ Did the oryanizadan soNc� any contrfbutEons or giRs that urere not qx deduciib�e7 .................................••• •-................ _....................... 84a X
b If'Yes," aid the oryan�ation indude wiUi avery snlicit�ation an express sfatementthat such contributions or qifts were not `"''��`? 'r�A=^�` ��""�`%''
, :t ..,.:
<:i)>:Wii+v�V%•). `:%4;:`.`::
taxdeductible? ..................................................:. N�A......... 84b �.
.................. ..................................................................... . .......
86 50!(c}(a},(5),or@�o .......................... N,�A_..,.,,,, 86a
................
b Did the organization make anly in-house lobbyinq ex�nditures of$2.000 or lass? ........................................................... N/A 85b
:>;:;_ ;:::::>.:;::><:::'';-:
If "Yes" was answered to eit�er 85a or 85b, da not cor�plete 85c throuph 85h below unless the organization recelved a waiver for proxy tax :�;: ;�;.;v:a;; ;<:;<:::�.::
owed for �ne pdor year. <:;:;A>;; ::
.... :.�;... :•>
c Dues, assessments, and similar amounts from mambers ........................... :. 4.~. .:.:M1y.,xA �.
.................................... 86c NIA .,:<_;.{>::..<:;::':
c.i:;o:�f�riCYt�.� _:$:
....
.: ..,, ,
:...:t. L; . y..>.. .
..:.,vx.•i:�.�. � y;rryry;
d Section tu2(a) labbyinq and poli�lcal expenditures ..................................................................... 85d N/A :<:;:a; :� �:'<%': ,:
.,.:
.::< : : ..>: �>�:>�:::;;:;:
.:..:
,_.,.:: :.:�..
e Aggrepato nondaductlble amnunt of section 6033(e)(1)(Aj dues nodces Y•ry •~ Y4ai :...� � �
...................................�--.... 85e N/A <;=�� G ''`" :>:<:;;<
. . �,. ,,..,.,......, .
.:.�..:..:: ....:.::.. .... .
...:..... v......::�.��.
...:�,:.. .:.:r,.:,.,< :...::• ::.�:
f Taxable a�nount of Inbbyinp and political expendituures (line 65d less 85e) ....................................... 851 N/A '°��:: ':""'
�v:t�ttik �e):t :
v vi:vi:'v%�
. i •:'::: ..v .. ...
p Does the urganization elec�to pay the secaon 6033(e) taz on the amount on Ilne 85f? .................................. ................... N/A ...... _ . , 85
h If section �033(e�{1){A} duss notices wera sent, does the orpanl�ation apree to add the amount on line 85f ta its reasonable estimate of dues
aAOCab{e to norideductibla labbying and politica{ expendnures for the folfowing tax yea�t .................................................. N� A....,..., 85h
. :.... . . . .:.: :.sn;><v:;
86 501(c)p) orgarrizeGons. Enter. i Initfedon feas and capftal contributions included on Una 12 ........_... 86a N/A `::<:;:':;;:;;;:::�::�: ::::«:::,
b Gross rec�ipts, inCluded on line 12, for public pse of club tacillties .,....,.. ����� ��� �{� � �
86b N/A 4 ry °` '
................ .... .................... ..�,..:.,.:.«:;.,,� :. �
:>:<.»:.�<.,r.<:..:,:.:: <::.<:;<::�
87 50J(c)(12} or�anizatlons. Entet: � Gross InCOme fram memhers or SharehoWers „_,_,,,_„_,,,_,..,_„____ 87a Q•�:>�;::r:; �:;;;;:;;•;:; ;;:;,;;;;:
::: a�c;:yx.y.
6 6ross iec�ime from other sources. (Oo not net amouats due or paid to othersources <;:;�;;;<> ��ss
.,..,,..
...::.,,..
:.::.::;.,
<:.n:ri.::.:
.... .. : �.::.:::,#
,.:..,<.. ,..... .
ayainst arnounts due or recei�ed from them.) �� �� F �
............................................................... . .. .... B7b 0 . :;: •_:<: �>;;., : ::>a:.:
..... >:;:.:.<::. `�:`>.>: �` �'::..
88 At any timo dud�p the year, dW the organizatlon own a 50°� or greater interest fn a taxab�e corporation or paRnership,
or an en6ty disreparded as separate from the oryanaation un4er Requlabans sections 301 and 341
If `Yes' cc�mplete Pad IX ��. X
� a 501{c)(3) or�anlzadions. Enter. Amount of bx impased on the arganlratlon durinq the year under: `�::�'<�" �... �>:� ;v:`� �`'•:
� . <�
section4�t1► N/A ;ssc�+on�4912► N/A ;secUon4955 N!A ��-�;''� .
:�. t :r.:: : :::.:
. . , -::.> rx>:r»>
': v�.::� �. � ....:...
h SOl(c)(3) and b01(cJ(4) or,�anizetlons. Qid the orqanization engage tn any secGon 4958 excess ben9fit
transactiari during Ute year ar dld it become aware ofan excess benafit transacGon from a prioryear?
If'Yes: aitach a statement explainin9 each transaction ..........................................................................•--............... N�A......... 89h
c Entar: Amaunt of tax Imposed an the organaalion mana9ers or Aisqualified persons durinq the year under
secUans 4912, 4955, and 4958 ,,,,,,,,,,,,,,,,
........................................................................ ...
.... ...........................�--�... ► N A
d Enter: Arnauat of tax on line 89c, above, reimbursad by the orpaaization ........................................................................... ► N/A
90 a Listthe states with which a copy of this retum is �1e0 ► FL
b Number o; employees employed in the pay period that Indudes March 12, 2002....... ............ .. ... ...... 90b 2
• ••.. .
91 mebooksareincareof ►JUPITER MARTIN WATER ASSOC Te�ephoneno.� 561-747—b555
Locatedat ► 1U01 US HWY 1, STE 30Q, JUPITER� FL ZIP+4 ► 33477
82 Section �:947(�(?) noir�cempt charifable trusts ti4nq Form 990 )n lieu of Farm 1041- Check bere ............................................................ �[�
and enter ine amount of tax-exernot interest received or accrued durina the tax vear .......................................... ► � 92 � N/A
o ao Form 990 (2�2)
5
1a18Q602 7��7797 04�2b1 2002.08410 JUPITER MARTIN WATER ASSOC. 040261 1
O6/02/2004 09:41 AM Smolin, Lupin, Cole & Co., LLC 5617419980 7/�p
� form 994 (2002) JUPITER MARTTN WATER ASSOC . INC . 5 9-2 611865 Page fi
>�?► "'">:: ": t» �lnalysis of Income-Producin Aativities (See pa e 31 oi the instructlons.)
Nale: F.nter gross emounts unless otherwise Unrelatad 6usiness income �ua�n n sectlon 512 ai3 w514 �
lndicated. ��� {B) «� (0
8usiness �dy � Related w exernpt
93 Program ssrvice revenue: code �ount e� Amount
ooao funcGon income
e WATEt� CC7NSUMPTION 21000 392 539
b TR�NSFER & MEMBERSHIP 3 000.
c FEES
d
B
f MediCare/fvledlcaid payments .................................
p Fees and contracts from Qovamment apencies .,,,,,,.,.,.
94 Membe�st�lp dues and asSessments ,,,,,,,,,,,,,,,,,,,,,,,,
95 Interest on savings and t�nporary psh mvestments ... 32 Z
96 uivldends and lnterestfrom securities .....................
/ ° ..+k7�22<Jk.. ° 32F:: ''�t'i� ::;E.<awi::�t:tir�r:$Y. ::::,::,;• ,:.::'t�;: �:1•.;::y...
B 'J iiSR' �:{n� �.%(`v:�.S•f,.':. n;{:�y v.'i,.nM1"'Y: :'J.4^
97 Net � ntal income or loss ftem real state: 6�: w;`� x#Y«ri<•: a« �,;:<:t.:�: ^.�..;,::..; ;.?:,:::: •-:.... N.�.,;>„ x:trAVn
1 � B . �i:iS:`io:dk"r.'s. .....x'.vr.r 3 �Y;:r;a:..V . �:<..<s.v),. a;;�a f.i�:: ..s...h;iie;>iS>.' :�,�. ,<fr':: .$ ••#' .
v .�
. ..{... ..�o-.. :�'v :��:�;5.�;�.:.sc; �v " ..�q'i
a debt-financad DroPe+1Y ..........................................
h not debt-financed proPertY ....................................
98 Net rental income ur (lass� f�om personal property ,,,,,,
99 Otherinvestmentincame ..................................... �
'f00 Gain or {loss) fram sales of assets
otherthan inventory .............................................
10i Net incoma or (loss� ham speaial events ..................
1a2 Gross profi or {loss) from sales o-f Inventory ..,.........
103 Otherrevenue:
a
b
c
d
e
� �a>:�,:,,::.:,::.�: 395 861.. :....,,, 0.
.. ,`��'::'hv:." ...v<.•... 0 •
f 04 Subtotai (add columns (B)� (U?. and (E } .................. .E<;s: �,;<•. ,;: ara��•::�<
_:.:.::.
105 Tot�l (add Jine 104 cmumns {e�, {o�, and t�?) ............:.................................................................................................. ►__ 39 5, 86 I.
NOte: Line 105 plus lirie 1 d Pd►� I Should 8! fhB eli7oUtlf O/l ll/TC 1'1. Ae�t J.
"<'�.���i F�elationship af Activitles to the Accompltshmetrt of Exempt Purposes (See paQe 32 of the inst�uctiens_)
Une No. Fx�,lafn bow each activiry for arhich income is reported in cod�mn (E) af Patt VII coniributad ImpoRanqy to the accompUshment of tAe organiraGon's
♦ exempt purposes (other than by providin� funds for wch purposes).
�Ii
`� �'"��� ���� �:;`: I�formation Regardinp Taxable Subsidiaries and DisreQarded Entlties {see page 32 of tne �nstructions.y
.. Name, address, and EIN of co�poradon, Percentape of IVature of activities To�al� ncome End-�ofyrear
aafi►ershirr or di r arded ent ownershi in er s assets
°�,
N/A �
%
o�
:P�:� ��-::<:; Iriformation Re rdin Transfers Associated with Personal Benefit Contracts tsee pa e ss ottne instrucao�s.)
(a) Oid the or�anization, durinp the year, recaive any funds, directly ar indirecpy, to pay prernlurt�s on a personal beneTd contract? ......,,, _.. Te= [� qo
(h} Oid the or�anaation, during the year, pay premiums, directly or indlrcctly, on a personal benefit contract? ...___.._. � Yes � Np
.............................
Nate: !f "Yes" to 6 , file Forr» 8870 and Form 4720 (see InstrucNons).
PI8858 co r�ie�c;t,�androp��s, ury�, l�s� s�at t hws atrm(nad H� retum Indutl ny a000mpenyiny achaduks arW sUtements, and tv tho beet of my knowlafge an0 bqlef. it Is Wa,
p�epsrx (o1Mr Man ofllca) is �rasad I all Inknnrtlon ol wl�kh preparx ha9 eny knowfotlpe.
Slpn
Here 5ignaiure of officer Oate ' Type or print name and title
Paid Prep�;rer's Date ee �eaa�rass�vawrw
siqnature 6/02/04 mployed ► 0 P0003U401
reparer's F��,,,.8,,,,,,,�, SMOLIN LUPIN COLE & CO. L.L.C.
useont� r�+B;t � � . EIN ► 65-0969119
����w�r.o�, ,140 INTRACOASTAL POINTE DR., #305
o zia► �+ 9 '� d JUPITER, FL 33477
Phonena. ► 561-747-1040
Form 990 (2002►
6
10I80602 797797 040261 �002.08fl10 JUPITER MARTIN WATER ASSOC. 040261_1
06l02/2004 09:42 AM Smolin, Lupin, Cole & Co., LLC 5617478980 8/1p
JUPITER MARTIN WATER ASSOC., INC. 59-26I1865
FORM 990 OTHER EXPENSES STATEMENT Z
��) �B� (C) (D)
PROGRAM MANAGEMENT
DESCRTPTION TOTAL SERVICES AND GENERAL FUNDRAISING
WATER PURCHASED 354,713. 354,713.
WATER SAMP��ING 324. 324.
OFFICE EXPENSE I,326. 1,326.
TAXES & LICENSES 61. 6i.
UTILITIES 133. 133.
AUTO EXPEN�E 9,707. 9,707.
INSURANCE 3,594. 3,594.
BANK FEES izo. 1�0.
DUES & SUB�CRIPTIONS p.
CASUAL LAB�R 487. 487.
TOTAI, TO F3� 990, LN 43 370, 465 . 370, 465.
GC�PY
� STATEMENT(S) 1
10180602 757747 a402b1 2002.48010 JUPITER MARTIN WATER ASSOC. 040261 1
� u6/U2/2004 09:42 AM Smolin, Lupin, Cole & Co., LLC 5617479980 9/10
F � �� �� � aMB No.1545-01T2
Depreciation and Amortization 990 2��2
o�n,,,�,earab-r�,,, (Includin� Ir�fom�ation on Usted Property�
mcem�► aevd,w s�n� ► See separate instniations. ► Attach to your tax retum. au,a��„a,t
Nart�e(s) shawn on roWm Se4uenoa No. 87
Business w acUvlry to wnich this rorm rotatas �gy� n �� y
JUPITER MARTIN WATER ASSOC. INC. ORM 990 PAGE � 9-2fi11865
��1�,�?��' Elac:lan To Ea ente Certale T�n i�le Pro e Undar Sectlan 779 Nvta: !f ou have an tisted pmpe , com t�te Part V before ou com fete Pad I.
1 Maximum amount. See instructions for a hiyher limlt for certafn businesses � 2 4 0 0 0.
......................................................
2 Totaf cost of section 179 prope�ty placed in se�viCe {see instructions) ........... ...... 2
..............................................
3 Threshdd cost of aection 179 property before reduction in Iimltadon ................. . 3 �pp�ppp
.. ............................•••••...._........
4 Reduction in limitatan. Subtract Une 3 from line 2. If zsro or tess, enter -0• ............. 4
............................................
5 Ddtarlimihtlnn ror . Su I ne 4 R'om Iine 1. Bzam orleis en6ar-0-. Nnwrlad xa Instructions ......................... ..... $
$ Ie� Descriptlon of prop�rly Cpt� �t1103! �v ;:..x;.,�, i. C:'y,n, ];.; 4 .:::t?••vfi::�
(b) (6u use anlYl k} ElecOad co�t '3i:i:F:�: " ��
.,'s '•a:• c:.�v
�i;;::s3:G#:°ffi. y.�,� ^�:w�'3:1:C¢�' ',��wl+.;<
: ;u-` :?•x;::;.;::;� � . : c:i;�» i�i
`•�'% i�`,r.:+.�:ia n�}�...�.'.sy:�skjE ii;:
.`:'x=-'� ai r'i.i.?�o:;:�:,,t,'�Fig:
J " :':i;o.i;i;u:" .:.:..:.�'{�'`�vy::`::% <i>�
�4��� �:4i ti t��v:� y(.��2;1:G.:�.: }. "�i'�i:i �' i
r't•,.r'<it:�.:�:;::i' ;'Sy?
'�:`::'i�i?i„ii - rs �iv.i.vi:?ylf:r,+;
� t�sted pro;�erty. Ent� amount trom ltne 29.. `':��s?>:.fr: "W �a� --#:.�'
:::: �:_;<_ .
........................... ----... .. � ':;;� :��;.:<::':; :::�<;
.: . .<.>. .. . :
.>, :w.;...,:,:..:;:��:v .. ....:>... .:
........... ...... ........... .::..:..�..;:::v>:;?<-?:�:::>:r z;w::�;:::::;..;;
, .._:....:...
8 Total elected cost of section 179 property. Add amounts in column (c), lines 8 and 7...... ............................. 8
8 Tentative cieduction. Enter the smalier of line 5 w Cne 8 ...............:...................... , g
................... . .........................
10 Carryover ;�f disaUowed deducHon from line 13 of your 2001 Form 4562 ............................................................ t 8
i1 Businsss incoma Iimftation. Entertha smaJler aF business income (not Iess than zero) or lins 5 ........................... � �
12 Sectlon 1 l9 expense deductlon. Add lines 9 and 10. but do not enter more than line 11 .............................. ...... 72
13 Carryover oi disallowed deduction to 2003. Add linas 9 and 10, less tine 12 ► 13 '.'::t' ^; ^
, :.
............ :.,: r . ..<:: -::r�. . _ ...�::.h
Note: Do nat use Pait !! or Pert 1!! balow for llsied property. lnstesd, use Part V.
�� �� :�'. S aial O reciation Allowance and Other D reoladen Do not lnclude listed rt.
14 Sp6GBl depa:fation allowarrx far quali6d Prope►tY �othar Ihan listetl P+aP�Y� P�aced in servke dudng the tax ymr (sea insttuetions) .................. 14
15 Property subject to section 168(f}(1) election (see instructions) ............ . ...,_..,., 1�
. ................................................ ..
18 Other da reciation includin ACRS see tnstructions ....................................................................................... 18
NI�:CRS �e reciatian Oo not include listed rt . See instructions.
Sectian A
1T MACRS dcductions tor assets pJaced in service in tax years bepinninQ before 2002 .......................................... 17
18 If you are slecting under section 188�(4} to group any assets placed in d g the tax s��`:;�� s`�-:��:��:�"`'�" s'"S�F�:
servlce du n ..;: ;:�,,,. •. ..., w: .. :�� ;" �' �?
>;•;.�.:�fi;:�;�:.t:,:�•:>: �< ��
Year p�to one or more eral asset accounts chedc here [� :�•.A: �:<u •�,' s: �::�a�:?>t:
.................................. ,::..:::...,.....,...t>-..,......:.......,>.r�..ht,..:�. �
................................ �
•:a>:;s:: �:o-3:., y;;••;a>:;:,a:<.;;:x.rxa:o:.a::o:..v
Sect+on B- Aesets Platod in Service Duri 2002 Tax Year Usin the tienarol D reciatlon tem
fsJ ClassiGntfon otpmpwty W) MonG� antl (cJ Ba�is lardsprsd�tlon
i�aa r� any�- aes In�sWC�Uons� f � 4 P� (N ConvonUon (Q Metnod (� Deprociation tleductlon
y,�n':,u.:.r�:v�.;n{ vij•
�:i.'�" {7K
1 a ear ro ;�;,i<<:.
•g
b 5• ear ro '"�:•"'�".` `".`""��.. 5 497. 5.0 HY OOD
s s d,.•,-,, �,t o; ; a; ,.; x; >......
:,yf=�::: 1 099 .
, • �'•#•€i:�` «>...;:%rs�� �� � .
C 7'Y@8f ,]f�Mf�Y ::,��,�: :.i.1`'6.. 'C7a�i r��s
ya. �{ tf•;y�;y.....y
S;YC:i;•,�i,'+,•'•.. £ L4:1�,�:F.:
d 1 a ea�• ro e p �<.,.v •�� •�.;���,.
0 � 4� �C'i. 3 }
@ �J� RM 3 � '.>4 ��%� F 8 ` ��'�'
.�d,•<•.:rrc�: ��c.3.<�
' ���N'.�33:1�.0¢?
/ n �.�r ?.. 4 'ri�k
/ GO' VPe :M�45:�Ei' Y.4:: c;.a:tr6ii
3�f v�.',4��v�:?.C,4,'+.. ;i::ty } �
2.5' Aal� k: }:S.�ri3�.i�}i:::2�,•r,•3:>:e• 25 r5. �
• .t::
h Reside� itiai rental propetty / 27•5 rs• MM S/L
� 27.5 rs. MM S/l
i Nonrsssdential real property � 39 rs. MM SIL
� MM S/L
Section C- Assets Ptaced in Servica QuMng 2002 Tax Year Using !he AltemaGve Depreciation System
2�a Ck�ss li�e : > ... ..
�t�F';;;;.;%Fr•r.:,i;;ti;
� x`di %:<:v:�i?:i;::::;.C: .�.
•. o.••sv:.. • ?x:9•»
b 12• ear �h>$:>:<.�:S�Y:€";��;>M�:��. t2 S/L
c 40- ear /� 4U MM S!L
;.;:° •; Su►v�mary jSae instrudions.)
21 Listed property. Enter artwunt from lina 28 .............................. .....•••............_..
••.. ............................................. 21
22 Total. Add amounts from line 12, (lnes 1+{ throuph 17, Gnes 19 and 20 in cdumn (g), and ifne 21.
Enter here :;nd on the appropriaze lines of your retum. Partnerships and S corporations • aee instr . ..................... 22 1 0 9 9.
23 For asssts ;:hown above and placed In servioa durinq the currsnt year, enter the :� �: �' •�> �r: � '':``
•�i,:�i:r �Y:A
aortion of tt�e basls attdbutable to section 2@3A aoets . :::>;::: �:�>�> :i> =:` �"r::�>":
.,,.. ..
...�:,. . .,.; ..
,..:.. ..:.: .. ..
.... •�<,..<:....;.:. < :;:: ::..:
216251 ........................ '�� •� .,,,..
...,
................. :::::a:.: .:. ;.....:...;,• :a:;:;';:.:: i y:kx; g:;.•;•�$;
�a2�oz LHA For Paperwork Reduction Act Notica, sao separst� instructions. :.V.:, 4582 (2002}
8
IOI80502 797797 040261 2002.09010 JUPITER MARTIN WATER ASSOC. 040261 1
� O6/02/2004 09:43 AM Smolin. Lupin, Cole & Co., LLC 5617479960 10/10
• Form ass2 (Zt�a2) P � 2
•�i�,:�:<; L�sted Property pnclude automob�les, certain oihar vehiclas, oelluler telephones, certadn computers, and property used for entertainment,
rmcreation. or amusement.)
RJote: Fw any v�shkle for which you are usinp the standard mile�e rate or deducting lease e�pense, co�/efe only 24a, 24b, columna (�)
tnrou�h (c) o/3ectlon A, al! of SeclJon 9. and Sectlon C If aa�o6cable.
Sectwn A-��preciation and Othor InfonmaUon (Gauhcrt: See lnseructlons f�limits fw per aufomobiles.j
?Aa Do au have evidence to su ort tha businesslu�vestment use cbimed? Yes No 24b If "Yes " is the evidenoe written7 0 Yes No
R+) t�l
TYPe of prope �ate Business/ Cos�t or ea '�' m `�"� ° �'" Rscovery Method/ depreciation �
placed in iml85bnent aoann�vastme„� E ���
pist vehieies firs ) service use percentage other 6asis �"' „��, pedod ConvenUon deduction section 179
Cosl
25 S �al ds eclation allowance for uali�ed listed ProF�enY p��oed � ::•>:<:.;..;:..::>..;>: ��>:
F� Pr q � serviceduring tha tax :;:;�;�
ear and used more than 50% ir► a ualified business use � 'w�' • "ry'��; r�>
r . z
....... ............... < :,,-,.:,.. .;... . .
............. ......................_.............. y,.:.�:;::::r-Y•>. :
28 Property used more than 50% in a ualiffed business use:
g6
%
%
27 Pr rt used 50% or less In a ualltied business use:
N SA - � . >:f
70 1L 6}., 4 r:DifiY.w%:i:2^::
LJ: •$:r;\�FK:f'.+'v
p[ >„4 %:•.. Ynv
7p i• .'�td:5.4 4;�} pY.
� - . '�?.��: -. :j;
� S ,� . ii: v x:#y'>:FS:Fr>g<.:M>::;.:•.:
: : ...� ...s:t:�'::;
28 Acfcs amounts co u . Enter °�;� `:E;¢Cv'J�f4;p4nFn
in I mn (h). Ifnes 25 through 27 here and on Une 21 � P� y ................................. 28 :<�, �'n:i����"` '�''
... � ..::;;:;;;�..:;;,;
29 Add arrwunts in columr� (�. Ilne 26. Enter here and on line 7, page 1 .:............•_
...............�--�--•--....._....•-.--..............._.......... 2S
' Section B- Inlorniation on Usa of Vehicies
Complete thls yection for vehicles used by a sole propr�etor, partner, or other "more than 5% owner,' or ralated person.
If you providecl vehldes to your employees, first ar�awer the questions in Section C to see if you mast an e�cc�ption io completing this section for
thase vehicles.
ta) Ibf l�} {c4 {e) M
30 Total busln�,ss/fnvesdnent miles ddven duriny the Vehicla Vehicle Vehicle Vehicle Vehicle Uehicle
year (rb nut inGude commuting miles} ,,,,,,,,,,,,,,,,,,
31 Total com� nutin9 miles driven during the year ...
32 7ota1 other personal {noncqmmutinp} miles
driven ...... . .............. ... ... .... ................................
33 Total mila�- driven during the year.
Add Unes ;JO through 32 ....................................
34 Was the v�hicle available for persanaf use Yss No Yes No Yes No Yes No Yes No Yes No
durin9 aff•duty hours? ...........................
.........
35 Was the vahicle usad prirnarity by a more
than 5% awner or retated person7 ..................
3B Is another vehide available for personal
use7 ,
8eCtFon C- Questions for Employets YVho Provide Vehicles for Use by Their Empioyees
Answer these yuestions to determine if you meet an exception to complatin� Section B for vehiclas used by employees who a�e not more than 5%
owners ar related ons.
37' Ib you maintain a written poticy siatement that prohfbRs all personal use of venlcles, (ncluding commutinq, by your Yes No
empbyees? .............................:..............................................................................................................................................• �---
38 Da you maintain a mltten policy state►�tt that prohibits parsanal use of vehicles, except commuting, by your
ernployees'7 See instnictions for vehiCles usad by caporete off�ero, dlrectors, a 196 or mars or+mers ..........................................
39 Do you treat all use of vehicles b!+ ernPbYeee as peraonal use? ...............................•••••...............................................................
40 Do you prcvida more than frve vehicles to your employees, obtain inforrnatian from your empbyees about
the use of ihe Vehicles� and retain the intatmation raceived? .........................................................•---............................................
4t po yvu rne at the requirements canceming qualified eutornobile demonstration use? ..............
................................................ .......
Note: Jt your enswer fo 37, 38, 39, 40, or 4 J Is 'Yes, " do noi comp/ete Sectlon @ for fhe cove�ed vehicles. ^�;�>z::'>'
,.`;...... An�ortizalion
i�l:!�#��>'
(a) �+? {e) i�9 te) (fl
oee�,POwn cr�� oob � �• � amonmuo� a�auo�
va�ooaparonf� +or+hia ree►
42 Amortizatic� aF casts that he ins durin cur 2002 tax ear:
43 Amortizatlan ot costs that begsn betare your 2002 tax Year .............................................................................. 43
44 Total. Add amounts in column (f}. 5ee lnstructions for where to reP� ............................................................... 44
z�6z�naz��oz Form 4682 (2002�
9
1Q180602 7�%7797 �4026I 2002.08010 JUPITER MARTIN WATER ASSOC. Q40261 1
. C�'
i�
�
� �'� ,upiter �Cartin 7Nater �ssociates Inc.
May 25, 2004
Mr. Michael R. Couzzo, Jr.
Village of Tequesta
250 Tequesta Drive, Suite 300
Tequesta, FL 33469-0273
Dear Mike:
Please see attached agreement signed by the Board of Directors of Jupiter Martin Water
Associates regarding approval of sale and asset transfer to the Town of Jupiter Island and Village
of Tequesta.
Yours truly, - �
�
J. Schaffer
President
Attachment
,� �l(Qrc-�`rofit Organi.�atiarz
�'�w
i �
j � ^ � �...� aur�tZr �ar�'n `Yi�ater �-�,ssocin��s Iru.
63fa �t,S. Hig�»ftzy 1, .Suite !a9 • Nc�rth Pudm Beuth, FL 3 z�108
�...--� �t .
j ��� � �� AY - 7 2004
;�►�I.
May S, 2DU4
RE: S�ia1 meetin� of the Baard of �77iract�rs, ;fup'tt�r Martin Water Assaeiates re�;arding
apprav�l Q#'sale to t!te Town of r;�piter istand azid the Yillage ai' Tequesta
A special`and 2uzal ineetrng of the Boazd'°of birtctors of.iupitst�l�iartin 'S�Vat,�r Associates was held
at Presi.dent �+�xty Schaffer's offica, 410d'R�A Boulevard, �uitc��l 1 q, Patm Beach Gardens, :Flarid�
334! b on :t�Ia�- S, 2DQa for the purpase •of reviewing and approvin� (or rejacting} the received
�,urct�a�e cc�ntract {Asset Trans#`er Agre�rnent} fror�, th� �'c��vn �f�"upiter 1s1aT�d and the Villa�e nf
�" TequeE�ta (copy attached).
All board m�mbers wcro present, Aftcr a l�rief, infarmal discussion QC tlae prt�poaed asset transfer
�gxeerrierkt a vate was tal�en arAd unanimaus appraval was �eccived II 1S CXpCCtC(I L}l�it [�iC � ylasing
w�tl take plaae on or before June 1, 2Ct��. ,
% :��,�,�. � ,
.
� H J. S�HAF�EFt -_ MARIAN WLSTF � PH . SE.C�LAI�
P IIS�N'f SECRETARY VICE PRESID�:NT
. . _.. __, ..
___ .�..�.....,. _
. _ . __ _ . . _. _. . . . .__
. A Non-tarofit 4r�crnizatinn --
-- 7QTAL F.01