The URL can be used to link to this page

Home My WebLink AboutDocumentation_Regular_Tab 09C_06/10/2004 r • � � • � ur er in orma lon � . .. re ar �n is i em . wl e sen u� er se ara e cover nex wee . � I � � 7upiter �Yturtin �Nater �.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 regazding approval of sale and asset transfer to the Town of Jupiter Island and Village of Tequesta. Yours truly, � � J. Schaffer President Attachment ,`� ?t(Qrc-Profzt Organiratiorz �� ,� � ^, � �urit2r �ATtin `3Nater �`Issociat�s Int. �..�,..�� 63fa L1.S Hi�lrway 1, .Suite 149 • 1Varth Pulm. Berxclr, FL 33408 • i �� MAY - 7 2004 !�IC , May S, 2004 RE: Spe�iaJ meetfng of the Baard vf Diractars, Jupiter Martin Water Aasaciates re�;ardiag a�pmv�i o#'sale to the Town of J�'upiter island uid the Yillage of Tequssta A special'and fuzal rneeting af the Board'of birectorg of Tc�pitet�NTartin 'Watrn Associates was heid at President Ha�y Sohaffer's offica, 4100`R�A Boul�vard, Suitc��1�10, Patm Beach:Gai�dens, Florid� 33414 an �►y 5, 204a �'ar the pur�wse ,of revieuring and approving (or rejectin�) the r�ceivcd ��nrcl�e c�ntcact (Asset Transfer A�mant) from the T'o�vn aPJupit�r ]sland and the Villa�e af � Teque�ca (copy attachcd). � Al! botud mambers woro prosent, Affier � britf, iaform�l discussion af the proposed asset trAusfer agrcement a vate was tal�en and �nanixn�us appmval was rcccived. �t is cxpectcd l the +�tosing wiCI take plaee on or before lune 1, 20�. , . ; 3�.>=� � � , __ . :s �.�;�,, - r . � J. S�'fiAF�$R MARIAN WESTF PH . SBL�LAK � P II�EN'�' SEC�tETAI�Y VICE PRESID�:NT _ .. . �.... :_., ._ ...__ , _.._._.,.. . ,..� ._ . __... .._...__ . A Non-Arafit Organization � -- TQTAL F.21 � � JUPITER-MARTIN WATER ASSOCIATES, INC. a ASSET TRANSFER AGREEMENT � � THIS AGREEMENT, is made and entered into as of this _ day of �, 2004, I � t 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 svstenn component is ( 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 � 1 Agreement and has made a determination that such a purchase for the Villa�e svstem 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 180.3018�-, 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 180.3019-�-, 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, I Florida. ��Village 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. 2 "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. 3 � (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 � I � 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 4 � 3 i 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 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 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. 5 (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 hereof. 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 6 terms and subject to the conditions set forth in this Agreement, and the Village shall purchase, and JMWA sha11 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� presently abandoned and plug�ed, that at one time connected ce�x�ee-�i��the 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, presentiv abandoned and I 7 � a :� � plu��ed that at one time connected se�ee-��rg-the Town System to the Village System I � that extends to the center of the Intracoastal Waterway from the Village System. � 1 � (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 JMWA'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 8 to closing, both the Town and the Village shall have the option of either (1) accepting the properiy 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 1, 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 statement for their respective Town Purchased Assets and Village Purchased Assets, and certificates reaffirming their respective representations and warranties. 9 � (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 = ; s 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 pariy 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 10 � � 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 a , closing. � , � ARTICLE VI GENERA.L 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 JMWA'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 with 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. 11 (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 pariy, 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 6.05. 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 12 e 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 $20.00 and other � , � good consideration, the receipt of which is acknowledged by JMWA, JMWA shall indemnify the Town, the Village, and their respective agents and employees, against all claims, demands, causes of actions, suits, judgments, fines, penalties, or losses, including all costs suffered or incurred by the Town, the Village, and their respective agents and employees, including but not limited to, attorneys' fees and costs through all levels of arbitration, mediation, and/or court proceedings, by reason of, or arising out of JMWA's ownership and operation of JMWA's Utility System, up to and including the date of closing with the Town and the Village. SECTION 6.09. NC?TICE. Any and all written notices required or permitted to be iven hereunder shall be deemed received uuon hand deliverv or facsimile t�•ansmission or three (3) davs if same are deposited in the U.S. mail and sent via certified mail return receipt requested All notices to the Villa�e shall be sent to: VILLAGE: Village Mana�er Villa�e of Te uq esta � 250 Tectuesta Drive Suite 300 Tequesta, Florida 334C9 (561 575-6200 (561) 575-6203 (fax� All notices to the Town shall be sent to: TOWN: Town Mana�er Town of Ju�iter Island PO Box 7 Hobe Sound FL 33475 � ,�772) 545- 0100 �772) 545-0188 (fax� All notices to JMWA shall be sent to: 13 .� JMWA: ' [The remainder of this page is intentionally left blank] 14 � � 3 ; � � IN WITNESS WHEREOF, the Town, the Village and JMWA have caused this i Agreement to be duly executed and entered into on the date first above written. THE TOWN OF JUPITER ISLAND, FLORIDA BY: Joseph E. Connelly, its Mayor AUTHENTICATE: Clerk of the Town of Jupiter Island, Florida THE VILLAGE OF TEQUESTA, FLORIDA BY: Pat Watkins, its Mayor AUTHENTICATE: Clerk of the Village of Tequesta, Florida � JUPITER-MARTIN WATER ASSOCIATES,INC., a Florida Non Profit Corporation. BY: its President ATTEST: , its Secretary 15 � ; � �xHI$IT � � AGREEMENT BETWEEN THE VILLAGE OF TEQUESTA, FLORIDA AND THE TOWN OF JUPITER ISLAND, FLORIDA, FOR PROVISION OF BULK WATER SERVICE � a 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 �4a3z- , 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. Delivery 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 potable water service to the Town Svstem as defined in the Transfer Agreement, the Town a�rees to purchase 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 Svstem to the Town's existin� water svstem, except on an emer�encv basis and will not provide any domestic or potable water to such service area unless mutually agreed bYthe Village or in event of the Village's inabilitv to service the specific area. The Town ma�purchase additional water from the Villag�e in order to serve the Town's water svstem which would be in addition to the servicin�; of the Town Svstem. To the extent that the Town g:�atty�agreemntinterloc�fpua-Ex4 2-9 � , services domestic or pota.ble water to the Town System the Villa�e will be entitled to bill the Town for such service as if the Villa�e provided the service to the Town System If the Town interconnects its water svstem with the Town Svstem, the Town will keep the valve on the interconnection closed except in the event of an emer�ency. The Town will immediately advise the Villa e of anv such emer e� ncies• 4. Rates: The Town shall pay the Village the following 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 �avment formula attached as Exhibit B to this Agreement � � „ °~+'�^ „ °�~a �~^"��° From October 1, 2004 throughthe end ofthe term ofthis Agreement, the Town shall pay the rate of $2:37 per thousand gallons, as adjusted per the inflation index as provided below. Commencing October 1, 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. Metering: The Villa�e shall have the meter calibrated once per vear 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 any time and from time to time during the term of the a�eement, in addition to the vearlv calibration performed by the Villa�e. The accuracy of the meter and its performance in service shall be jud�ed by its averag,e error rate. The avera�e 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 re�ister in excess of the tolerance provided in the AWWA standards, the Village shall credit the Town's account in the g:�attylagreemndnterloc�fpua-Ex4 2-9 � amount billed in error for the period 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 over re�ister shall be computed back to but not be�ond such date. T'he Villa�e shall pav the cost of the meter calibration in the event of an over re isg terin�meter. : Meter Under Re�istration - Whenever a meter tested is found to under register below the tolerance provided in the AWWA standards the Villa�e shall charge 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 computed back to but not bevond such date. The Town shall pav the cost of the beter calibration in the event of an under re isg terin� meter or in the event that the meter tests show that the accuracv is within the range of tolerance provided in the AWWA standards. Non-Registerin� Meter — In the event of a non-re is� terin� meter, the Town will be billed on an estimated amount based on past similar us�e with such estimated basis to be a�reed between the Town and the Villa�e. 7. Term: The term of this Agreement sha11 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 �i� utility system, except on an emergency basis as mutually a�reed upon bv both parties. 8�. Force Majeure: 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, earthqua.ke, 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 parly shall not be liable for such non-performance. 98. 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�}. Dispute Resolution: In the event either parly 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:�atty�aagreemntinterloc�fpua-Ex4 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 tweniy (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 �A. 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 � 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�. Attorney's Fees and Costs. In the event of any litigation or adrriinistrative 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 number 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-�. Exhibits 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:4�try�agreemntinterloc�fpua-Ex4 2-9 � 1 interpretation of the Agreement. ! j ; 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-�-6. Whenever approvals of any nature are required by either pa.rty 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, tertn, and provision of this Agreement shall be construed simply according to its fair meaning. 19-�5. 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-�-�1. 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. Connolly, its Mayor AUTHENTICATE: Clerk of the Town of Jupiter Island, Florida g:latty�agreemntinterloc�fpua-Ex4 2-9 THE VILLAGE OF TEQUESTA, FLORIDA BY: Pat Watkins, its Mayor I AUTHENTICATE: Nlarv Miles, Clerk of the Village of Tequesta, Florida g:latty�agreemnlinterloc�fpua-Ex4 2-9 � � i � MARTIN COUNTY CUSTOMERS � � i i 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" $59.51 06/02{2004 09:38 AM Smol(n. Lupin, Cole & Co., LLC 5617479980 2/tp Fo�, 9go Return of Organization Exempt From Income Ta�c °"�"°�'�-�°" U�er sectlon s01(c), 6P7, � 4l47(a)(1) ol �e �dem�l Rerenue Code (exoapt bhck lunp 2� O Z o.�ro„«�s or �n. TY�„ beaei� tru� ��rh�te taandallon) ,. .,, ' �' _<* :2 :.. . ,?:'^'.s^� � irrc.�w �,n,,. s�ry� ► 7'he organizadon may have to use a copy ofthis retum to s�tisiy state reporting reQuirements. _ .:w:.f::. A For the 2002 e�lend�t eur, ot tu eu e�lod be �t MAR 1 2 0 02 �nd end�ay FEB 2 8 2 0 0 3 9 c�� p � C Name of wqanlr.atlon 0 Employer ldenttflc�tian nambar ; �� ias []�� '""""°` PITER MAItTIN WATER ASSOC. INC. P��ta 59-2511865 � Qa�� . � Number and st►eet (or P.O. box if mail is not deliverad to sUeet adOress) Ronm/suite E Telephone numher []� s 36 US HIGHWAY 1 109 561-747-6555 � �� sa�� „ t;��. CNy or town, state or cauntry, and ZIP + 4 p nxaun,q„�noa � c.�, � a�„ (�� UPITER FL 3340$-4611 °�' � � "P�''��'°" • Se�ilon 501 c 8 or inf��tbn= and 494 �)(1) noneue t �huit�6le hu:tr � P�tllnfl �� Y � �P H and 1 are not appNcebla to sectiar 527 aganizations. muat att�eh a eompleted Sehedule A(Form 990 or 9�-EZ). H(a) Is this a group return for a�iliates? �] Yee (� No 0 Website:►N/A H(b) If'Yes,"enternumberofaffiliates► J Or �nizat(on type (aw�o�rro�y► 501(c 12 }� ��..rt�.� 4gq7 � 1 p� 527 H(c) Are aU affiUates Included? N/A Ye= No K Check here [> Q!f the orpanizatlon's pross rece�ts zre nom�alty not mvre than $25,000. Trie �ff �Q � aaach a IisL} � N(d) Is this a saparate retum flted by an or- aryanization need not flle a �etum with the IRS; but if the orqani2aGon received a Form 990 Packape anaation covered b a rou �u0n ? Yer X No in the rnail, it should file a return u�lhout financial data. So e st�tes requUe � enmplete return. 1 Enter 4�d' ft GEM ► M Gheck ► if the orqantzatlon is not required to apach L Gross recei ts: Add lines 6b Bb, 9b and 10b to line 12 ► 395 861. Sch, B jFQrm 99U, 99Q-EZ, or 990-Pfy. `�"" '�{ : Revenue ses and Ch� 's in Net Assets or Fund Balances 1 Contribupons, gifts, ytants, �nd sim(lar amounts raceived: <�t :�% �� OS f[ v> {:S:ci:,v,i:i � �fract public Suppad ' : ,. �.."> .............. .._ 1a :.,::.;::.;:: b IndirectpublicsuPPort ............................ j ....,...............................• ' `.�.w:<:�i 6 ��' � :<�:: :. .. .... ................. ,:;.>:,:<:> ..cx<•f.<a .. h.....•�.... e GavemmeMCOM�Itn,tlons(qrantsf .............. ..:•>�~.- . ........................................... u :�t::.::::::: >:::,:,t>: 0 Tatal {add tines 1a throuph tc) (cash i noncash S )... 1 d 0. 2 Program service re�nue induding qovemment �S and controds (irom Pad VII, line 93) .................................... 2 3 9 5 5 3 9. 3 nAembe�ship dues and assessments ............... � .............. .......................... 3 � ..................................... ............... 4 Interest an savinqs and temporary cash fnvestments .................................................................................... 4 322 . 6 Oroidands �nd interestiramsacurities ............ � .......:...................................... ........ .................................... 5 6 � Gross rents ` �^'� �� ` :..: �.,,. .............................................:........................................... 6� ::... :;.:,;,.. ::.... � ., _:,: ; 6b ::::;::;:�::; b Less: rental e�q►enses .................................i.. �>:�>:: < e Net rantal Incorne ar (ioss) (subtract line 66 ho �ine sa) .............................................................................. 6c 7 Op►er invesUnent income {descdhe ► � � 8 a Gross arriount from sale otassets other � A Secu�ies B Other �`".:�':` • .....;•.,.. � ..'..: ... ....,:,...: ..�,...... .,.,,.: ,. s.Q�r,.yry j ihan (nventory ..........................................:..... 8� x:>::>•;•:# � ;.�::.:k�: t:::.:�.�. h less: cost or od►er basis and sales expenses ...:,..., gb �'<�"�'•� � z .<_z;t:;.#;>. >:a.:¢�::: .:,s..>.,v c Gain ar (toss) (anacn schedule) ......................i ..,, g� :x<.>A>:•. d Net 9ain or (loss) (combine line Sc colurnns (A) �and (B}) ........................................................... ......... .... 9 Speciat events and activities (aKach schedule) • <: ... a Grass revenua (not indudiny Z � af contribudons '� ..s.;.:,:;� raparted on line ta) .................................. .......................................... 9a �Y;�:�vv ..;.. ,..::.>;;, ::{�s;:;>;:. .v,.:.:.,•: b Less� direct expenses other than tundratsing exptnses 9b <'r?<,;� ' .................................... >.�•s::;::: c Net income or (loss} from speclal events {subtract qne 9b from Iine 9a� ,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, g� t0 a Gross sales otinvantu less retums ar�d ailowa�cas 10� <:>:�::A ° b less: cost of qoods sa O ............................ .......................................... 1Ub 'w`��A�:�:: •�r:•� ..... ,.� ..,� . c Gross prot� or (lass) from sales of invantory {a�tach schedule) (subtrad line 10b from line 70a) .............................. 10c 11 Other revenue {from PartVfl, une 103) .............:........................................................................................... 11 12 Tctal revenue add lines 1d 2 3 4 5 6c 7 8d'9c 10c and 11 ..................................................................... 12 395 $61. 1S P�ogram services (from line 44 �olumn f B)� ..,. 13 4 2 0 7 31. h........................................................................................... _�, � 14 Manapement and 9eneral ifrom line 44, calumn (�C)) .................• ---....._............_.. 14 ......................................... . � 15 Fundraislnq (frorq Ilne 44, column (D}) ,,,,,,,,,,;,,,,,,,,,,, ................................................................. . . ............. ,� 16 Paymenis to at8lfates (aaach schedute) .,.......:....,. , • ..................................................................................... 16 » rrnai en�s dd lines t6 and M Column A ....................................................................................... 17 42 0 7 31. i 8 Excess or (deficc�t) for t�e year (subtract line 17 irom line 12y ................................................................... ...... y 8 <2 4 8 7 0.> � 19 Net assets or fund balances at bepinninp of year (irom Gne 73, column {A)j _ _ � g '] 9 g Z 2� ._...... .. �-- • - � 20 Otherchanges in net assats orfund balances (att�ch explanation) ............... ..;_.._,....__...._._.. , pp 4. 21 Net assets orfund balances at end of r carnbine lines 18, ]9, and 2U . �1 5 4 952 . .............................................. .... ...... o_� LHA For Piperwnrt Reduction Act Notice, se i the sapar�te Instru6tions. Form 990 (2002j 1 101$0602 797797 040262 ?�002.08010 JUPITER MARTIN WATER ASSOC. 04d261_1 O6/02/200d 09:39 AM Smolin, Lupin, Cole & Co., LLC 5617479980 3/10 JUPITER MARTIN WATER ASSOC. INC. 59-2611865 atemetlt o AII o�panuaqons must ccmplete cohann (R}. Columns (9�, (C), and (D► are required for section 501(c)(3) p�qe z ��"� Functio�ai Ex 17885 and 4 or anizations and section 4947 a 1 nonaxempt char�able trusts but o Uonal tor �thers. � n 6b j 8b 9 w i�f�ert�n �� ?��: (A) Total ( Pr rarn (C) Manaqemertt 0 a � and eneral (D) Fundr�fsing 22 Grantsandalloc�tions �ttadtsdiedula ��v��>M::,.�:::'<;:<,��;K:;�::�':,:::::�<;:}:�-::s � o ( ded a ' �$ ............ �,{?...:it�i'Ty � T.� 5: J : �}'-':�• :v\v. {y'.��4� � (:j:{��i�J' .y4k:�G�n�'4Ya�+.-3_v�+�iw� i i., � caeh i nonwht 22 :i ev8�3:.�8�.. {itin..,.X}',�.:' W:i':v:)y.�i.:iQriii�S:F'i.::iJ-tJ::.." "''. .'2 � i:�b,�: w�b: :S'. a : y '� y _"- W.t 4:!t•rr 49 Specificassistancetaindividuals attachschedule 23 : ;: , � , 3:ia;�.: � / •�'�_�?:��xa.T.. ° ; : �; c�. a�k.scs : a:ix :E;3 "s,x:;:;.::;: �::i:�c.. c,,. w:�a;;.3:} a: d:: w �a: ,�Gx,;;uo,. ' s:kc?'s< :ts. .....k •ay�'r."'iix•.x 9'.o:t��r� "s•b{..a:. .a3:� ..q?� %�.s�'�.�'"s�� '"' 24 Benefits pai� to or for rrr�mbers (attach sdiedufe) 24 �� -r:.rir>Ht,�h::u::�s:r��,:� M. �..ns:;.�.. �:,;:. �� I y:M:;a�.,��'x:•;.::�,;os:,..:<.s::s::.v,..;::aS: ..sii.i;:ia:.x.u�or:E.v'•C:..s�c.s:Ex3::r:.k:a . ... . .. . .. . .. . ...:. ... . ..... .... ............. . ......... - 25 Compensation ot ot8ce�s, directors, etc, ,,,,,,,,,,,, 2s 12 9 5 0. 12 9 5 0. 4. Q. za Ot�ersa�arios and waqes ................................. 26 16 636 . 16 6 36 . 27 Penslon plan contdbutlons .............................. 27 � 28 Qther emplayee benefitts ................................. 28 29 Payrolitaxes .................•-••-•.............._.......... 29 2 069. 2 U69. 80 Professianal fundrai�inq tees ........................... SO ". 3'1 Accounting iees .......................................... � 2 753. 2 753 . 32 l.egalfees ................................................... 92 �i suppues ...................................................... 33 465. 465. 34 Telephane ................................................... 34 1 5 32 . 1 5 32 . 35 Postage and shippinp .................................... 3s 4 7 5. 4 7 5. 36 Oxupancy ................................................... 86 11 004. 11 004. 97 EQuipmerd rental �nd maintenance .................. 97 1 283 . 1 2 83 . 38 PrMting and pu6licadons .............................. 38 99 Travel ......................................................... 39 40 Conferences, convenBons, anC meetinqs ............ 40 41 Interes# ...............................:...................... 41 42 Deprecia6on, depleaai, etc. {aaach schedule) .,, 4Z 1 � 9 9 . 1 0 9 9. 43 Other expenses not covered abova (itemuey: 1 4Si b 43b c 43e d t3d 8 SEE STATEMENT 1 43e 370 465. 370 465. a� ° o�s nae ,�,s Mt 420 731. 420 731. 0. 0. Jol�rt Co�ts. CAeck ► if you are followinQ SOP 98•2. � Are any joint costs trom a combined educational camRaiqn and fundraislny sol�Uadon �eported in (B) Program services? ..................... ► 0 Yes �X No If'Yes enter (i� the a9qreqata amoum of these joirrt costs a ; (Il) the amount allocated to Program serv�es $ iE[ the amount atloca to Mana ment and eneni i • �nd Iv qre amount alloc�ted to Fundrakln ��'" �r :< Statemec�t of Propram Service Accomplishmer� What is tha organi�tlon's pdmaryexert�pt purpose� ► N/A � Pro�ram Serviee Allorpu�kationamustdesulb�welreoremptpuqfoseachkvementsipada�►andoondfemmner.31�1N�numDxofdla�faeerwtl,publleatbrwbeue0,dc.Dlacua �� ensec (Requlrad ior501(cj(3) arW adllevotrwlts thst are not mssiunCM. (3ectlon 501(cj�iJ 1nd (4j orQnizatloro and 4947pJ(i1 norr.rsrt�pt daritable hwb must abo enier the arnountof pranm and µl o,ns.. sntl 4g�npn) aaxs4o�a to oehau,) w� aul optlorw to. aa,as.) a N/A ' ' Grants and alloqtions b Grants and allocations c ronts an allocations d (irants and aAoca6ons e Othet r ram services aqach schedule i {Gra�s and allocatkns S f Tot�l of Proyrtm Servica Exper�ees fshould equal 9ne 44, column (B}, Pr ram servicesl ...................................................... ► 0. � o��-u'-�a3 Farm 990 (2Q02) Z 101$Q602 7�7797 040261 2002.OB010 JUPITER MARTTN WATER ASSOC. 040261 1 06/02/2004 09:39 AM Smol(n, Luptn, Cola & Co., LLC 5617419980 4/10 j 3 3 Form 990 (2002) JUPITEA MARTIN WATER ASSOC . INC . ' 59-26118fi5 P�ge3 : .,�°': � : �.;: Balance Sheets Note: Whare r�eqcrlr�d, attached �les and amounis wJthln the a�escr/ptfon cofumn shoe�ldbe foiend-of-ye�ramountson . t � ) �' eaglnninq of year End aB year 45 Cash - non-interest-bearin ................................................. � � ............................. 77 983. a5 39 25. 46 Srsvings and temporary cash Investments ..............................................••-•.......... 4B :;n:::t;. 4� s Au:counfs recervable .......................................... 47� 3 3 30 0 '`t€:£<s<� ., , . .. .,..r < b less: auawance for doubtlut accounts ,,,,,,,,,,,,,,,,,, q7b 2 6 5 7 5 47C 3 3 3 Q 0. p i" . v.:.i' :y:j;i:;kv:viri5 ' ". . .iX... �. S E.- ��'�'i v:0y Yv54vOiv'rrn"" :idhY.. ^.<^'.Q�b#: :•'JC�;�. �.OY^'• Y: - 48 a Pledpes rer,eivable .......................................... ��48a �� i ::ivw4•' b Less:allowancefordoubthtla�ounts ,,,,,,,,,,,,,,,,,, � ,�� 49 6rants receivable .............................................. 9 .................................•-•••......... 4 50 Receivabfes nom oflicars, directo�s, trustees, andkeyemployees .......................................................................................... 50 •„�:: a 61 a Other notes anQ to:ns roceivable •:a;<:� • ........................ 51 i x4�:s�: .� b less:allowancefordoubttulaccaurds ,,,,,,,,,,,,,,,,,, 51h 1 g2 Inve�oriesfors�leoruse .........................�..... ...... ............................................ 53 Prepald axpenses and deferred charqes ............................................................... 53 94 �nvestments - securiaes ............................................. �[] Cost [� FMN 54 55 a Investments • land, bulldinps, and ��:;��;�; equipment: bas(s ........................................ .. 55z 5 4 9 7. >�>;�<:" . .. ;:: �:<; �«-<. :.•>h.:r ..�,::::�.: b Less: accurtwlated depreclatlon ,,,,,,,,,,,,,,,,,,,,,,,,,,, 56b 1 0 9 9. 55e 4 39 8. 56 invastments-other ......................................................................................... 66 •,:<.M.:� a nd, bu� �nfls, and equipment: basis „ � ....... . .... 67� .;;;.:... .. .. ...:MV� G Less: accumulated depredatlon ........................... 57b 57c 58 ot��er assets (descrioe ► WATER METERS ) 5 0 d 0. �g 5 0 0 4. s9 Total qsiets add lines 45 throu h 58 must e ua� une 74 ....................................... 1 Q 9 5 5 8. s9 8 2 12 3. eo accounta valnb�e amf accrued expenses ............................................................... 2 9 22 5. so 2 6 6 3 6. 6lG�aMs payable .........................................:....................................:................. 61 62 �ferred revanua ......................................:...................................................... B2 � 63 Loans from oificers, directors, trustees, and key employees .................................... � � a 64 a Tax-exempt bond I+a6�ities ..........................:.................... ................... 64a • ............. . � d Mortpages and oq►er nutes pay�ble ................ .............. 64b ..................................... .. 65 Other IiabpiGes {describe ► PAYROLL TAXES y 511. � 5 35 . 88 Total If7bii�te= add lines 60 fhrou h 65 ............................................ •••--........... 2 9 7 3 b. 8 2 7 171 . Orpanl�aila�s that iauoW SFAS 117 eheck here ► and complete �nes 67 throuqh ,,;;<-��<; 69 and Un9s 73 and 74. ?w:�;�€; ; ;. •.::.-:. � •:::>.:.;,: 87 Unrestricied ................................................................................................... 87 3 88 Ternpo�arily restricted ...............................................•••..................................... 68 � 69 Permanendyrestricted ....................................................................................... 69 3 Orpaniz�ttons thit do n� lollow SFAS 117, check her� �[� and complete Gnes ;v;:�;;;; � 70 throuqh 74. �'�$:��?::: ^- :t:v:�.:. a ..,....:;v � 70 CaplWl stxk� t�ust PdnciW� o� current funds ......................................................... 7 9 82 2. 70 5 4 9 5 2. � 71 Paid-in orcapitalsurplus, orbnd, b�kJinp,and�quipmentiund .................. 0. 7� p. a 72 Retafned eamN�ys, endowment. acamwlated income, or othe� tunds.... .................... 0. 72 0. 73 Tot�l net use� or fund b�lar�es atld Wes 67 thrnu h 69 or Gnes 70 throu h 72; "y w�;� � � 9 `'s">:<:,:<:>- columa (A) must equal Gne ! 9; column (B) must equa! line 21) ................................. 7 9 82 2. 7� 5 9 9 5 2. 74 Totai Ii�billNea md aet auets /(und daliiues (add lines 66 ar� 73) ......... „ ............. 10 9 5 5 8. 74 8 2 12 3. Form 990 is available to� public inspecdon and, for same people, setves as the primacy ur soca source of information about a padicufar organhatfon. How the publ'�c �arceives an organi¢aqon in such casos may be determined by the fnformatlon presented on rts retum. Therefore, piease make sure the retum is complete and accurate ,nd fulry descdbos, in PaR ill, the arQanizatlon's programs and accompNshments. : f 223oz, o�-u-ai 3 10180602 797797 040261 2402.UBOla JUPITER MARTIN WATER ASSOC. 040261 1 O6/02/2004 09:40 AM Smolin, Lupin, Cola & Co., LLC 5617479980 5/10 � Form990 2002 JUPITER MARTIN WATER ASSOC. INC. 59-2611865 P e4 � . :.: > �: . �, � .:: Recondliation of Revenue Audited . : Y � . Reconciliation of Expenses Audited Financiai Statements with Revenue per Flnanciaf Statements with �nses pe� Retum um a Totai revenus, pains, and other support 4Y[ =F.`:tc� �.'^.'::'9>.^jK?�}:.:: ::<MO:'::fis:5 a Tofat . . aF . QXp@Il$@$ afld (OSSB$ �1@� �::-:: 'f.$C":�;.:°.:�.'R`5.,8�:'r<$t;bia per audked flnanclal sbte►nents .................. ► a N/A auc financfal statements ► a ld/A .;: �;�.y _ . .. . . ... ...... b Amoonts induded un Une i but not on � Amounts ind�ed on Gn :�:. •::� aAV 'w;� J�'' J%SV_ . V4'v a� a � butnoton � � :...;;:�� "� ��;��:x. o�ox<•� �" 3.s ��: "�.x:.,; :'��': 3' '6x• ..Ex$w:xa;' : 3�r'�.:.,�'.. ffne 12, Form 990: � �� : �^�..� �.s:� Gne !7 Wrm 990: � .::�.� ::�.� :� ��A>: `�� ;[ }: OJ: �n' • C` :�, M.tl%{w'.� .c1� �Si:�'��' 4 '• •'� (1) Donated sorvices .��5�. Y3p, •,•:: �� ,w,. �2�tiK3 •.{ i.vt:: � !1 •x:\^ n .�Y$::••;•c` �?� .'t. $R �4' ..'y:. (1j Netunrealized �ins . a• -.Y �>.: � g '��. •• 7 �$• �; ..,�}: � c• v bk ':so. �.. ... ' tw w y �i+,• .'. � s �� - � • �::_ ��.: . •:' • :�:� and use of facdfties ..- � �>� � ;;;:<�;^ :s�;;'� ` ,•,, ..�. . . . . • w . n ,,.. .. . � , '. •. .. •<;;.� oninvestrnents ......i . • . .•. > .. �:::s�'' r dne ts �. � �: .<>: �.,� � , ,� �2� Priveyea adjus n ,�'� �- >. ••. �. �.. • •$ .: . .. . s �,� ,�;. � ., a b : � „�„� : o .. '3#$ 8 "�.. (2) Donated sorvioas ° .• �" • •��:� r�parted on Ifne 20, .� �"� :�,::. �. c ,'s^ . . . ' . . �'':: • �� y; r ''°�', - .. . y � ..,. . . : :� .: ' : ," , . .. . . x ... fr..�. . . . .� �;3.yX`t�:i :7. . : $' . and usa of fac�Gties ... i � ,. •. �. . • �� ' .' : • �`� `��.�'�`�` :�� iG � �: ' . 4w.:. • v3: ��..$..#�• ............... A• .....t��y;2. �:�..a�.: r:tr" . • �' Form 9 �. • s � � w�..x•�•.,; � 8 Recoveries of rior •��"�• :. .. � . . �: . ,. . ...x::{ �•, t I P �: • �: � �' E;�`� �' a� • "� .�.'. • ... •' • . (31 �osses reported a s�:�;��`. � ��.'�-�> .. . .� . . . . • •.�� ` .. .:;��.. >;<;:<.>:. yearprants _...........i r.. ��'2 :.• : . .' •3:b�. � •:;::`'� . •;�,3k3�3-a"Y'•'S.z�, � � y� �y. ;: �: ��... Une 20 Form 990 ... t �:;3:s°:�:�::. e�s:�.3�� :s � 3• v �:.:...,. : ,.<. �> s. {4) { . . .�,:=' • :�s #:N�x,..,.� g:.�,:p>,,.^:r;; Other spec •: ,,.. �,�_�;;.��;::: 4: ••�� r �Yk �; • ''��:�� :��: 4 Other s • �..°. �s..��''� .s:�>:P>: �.� . °�-.� I ) t ��I' �">::: . Y�:. �-. ^. + p ,� :�.: :r.....,. ;:... u�'iJ��'.�.�'O'.yi••0^.K�% J�...w.�I.::t p <n"' ��ti C1`` �y '..:: 5%� M��:•';i:f•i. :'4 �* _ � . }: fiJ`�J� ! :yi.:�3`:i.'.•.Jn':k. � � ��' 45: �/ vY :iU.:.v`ii4n;`:::-:i::A..Sn�nV��.4J7:n . . • �.'n' `v+i n • �x .i, .. ... }. ;. u::;' ...v Add arnounts on lines (1 � throuqh (4)....,.... ► p Add amounts on ltnes (1) throuph (4j ► p ...... c l.ine � minus line b ................................. ► c c Llne a minus lina b......_..................._ ► o �i" • `: : s• ai3:e ' b-'.: • o.: .: . d Amounts induded on Iine 12 Form �.,': : .. $:.. . `�' :v..: �.::..: :� a.. � • •. � :y: •�$•a � c•:?r: � Amounts includad on Iine 17 � fOfffl "'� :?$.�'#8.�'�: � <��i��hax�o�o3�"a;`::�: 990 but nat on Gne s: :¢:: •'s:. •. • �� . .: .�.�.., �A� :A � ��:d�< 3�a:a.:.....�°<3:...� %d:OYn.:i:v;> a �. � €,�.:� 990 but not on line i: r s� .. :>:�:� LXSi:"w:4k�C 5�:�' �rR,Or�: y . ' ��: : �Er r •a:a�a>:. �. •:'. .; � �111IBS . ' :•�� ...'x x ':�,�a�E •a��M�Y••:r.�. . ( } tment expenses ^ .. . y .... :;�. : ...p?�r�:..s;.s :�:��'x ....::. .. , :;�• •,. .t�:�� (1) Investmentexpenses .�.s�•>.<:,�.��.; Y �f�`, .�;t � � '�: <' -�,,."�.. .; ,;.: . >k:<,; a....a;,.;..� .. not Ineluded n c ..Y.: , ):> ^�.3.,�''`:iM ,:;E �p'� `''''° � "o^s°-°i..::..;.:?i ��Sb� c• .s t:�;:: •^t:••r.. u d�s � not induded on :. �3:..: �:<�.,.�:�� <:.'s.;�• o: F>Ga::3. ex <i,:rt.;.;:. �.�: a�.;.' st1� 0 RI '��`�` `�.. �ie: e••i s• 4: :t ' 34.}•i:�.:j•�'�� . Ilne F f 9� ... S �� ::&. `','�.,` 3: �� a„& 3v'h?3.��':;'�"i. ��flC sb� FOR(I � ''c 'v.i E ;. ;t�"c a8:jv: b .'•��."� ��r�i: a � �S• � L..<::.: ,Ei:a .t3:� ...; :. n�#�� 2 •..n. s �e;E.F S� v"�. a 'a:�: :;.�••Sx's:;..:•::.M<,.,y,`..'::�y:iw:`...:: ( 1 Other (specl �:� �. ��'. • �. •,; "a: {2� ( p r�> � ,..,•:..,,.; ,,.,.:,. �}� '•.;� 3:j. a 3 c;.<.:_s�; '�"' ;'ie� Lgn'r'i44: fJ4}.W�`�'a �; Other S eClf�r}: #�'`::�>�:; r,oyr�:>�?`•;: : 'G::.aw h t <�"� \• � .., $Y2��:'•:k3FR ,S' ' � +:.�.�:p�t ._.:?'.;ri;.y :w: • �..r�,s. v,,s'�,; �; ,:,�; <:x' .. , ya..,,. , xs.. �y?;:. .,; :.s ;.;�':'..:V N '::::: `��Sx. �,-.� 'j.. k i:2'A`iC.b%.�k:.ti.`:2 ! vn i"9 :L`fa.::..v. r i`-?.{'i.n.. : :i "� `•' � ri.�y::i$.i%{•\S�:{.::ii��_.::;n�:i.;+;��i::' � !. :......... Add amounts on lines (1) and (2) ,_,,,,,,,._. ► d Add amounts on qnes (1) and (2) ............ � d e Total revenue per line 12, Pofm 990 e Tatai expenses per line 17, Form 990 Ifne c plus line d ................................. ► e Iine c lus line d ► e ..................... ............ :- �<�' �:< List of Officers� Direc�tors, Trustees, a�d Key Employees (ust each one even it not compensated.) (B) Tide and average hours C) Compensation (� ca,mw,r� m E (A) Name and �ddress per wee sd��evoted to �If nat pol , e�et '�„��"� arx�,roum a � otherapowances MARION WESTFALL F,N. MGR --------------------------------- � -------------------------�--------- JUPITER FL � 15 6 750. 0. 0. HAR.RY SCHAFFER ! __ IRECTOR ----------------------------------- TE UESTI� FL 0. 0. p. JOSEPH SEDLAK __ ONSULTANT ---------------------�------------ JUPITER FL 4 200. 0. p. ----------------------�---------- ---------------------------------- 75 Aid any oiGcor, dtrector, trustee, or key employee receiv� apq►apate compensatlon of more than 5100.000 irorn your organizatior� and all related organaatians, of whfch mare than 510,000 was provided bythe related or�anitadons? If'Yas; attach sd►edule. ► 0 Ye� �] No Form 990 2oU2 zz3ao, ot-zx-a� 4 IOI80602 797797 040261 2042.08010 JUPITER MARTIN WATER ASSOC. 040261 1 06/02/2004 09:41 AM Smolin, Lupin, Cole & Co., LLC 5617479980 B/10 fa►m 990 (ZOO2) JUPITER MARTIN WATER ASSOC . INC . 59-2611865 PipeS ; . , �... . :: Other Irrtormatlon Yes No 76 Ofd the orpankadon engage fn aey activlty not p�evtousy reported to the tR571f'Y�; aUach a detailed descdptlon ot each activity ............ 76 X 77 Were any chanpas made in tha orpanFzinp or poveminp Gocument� pat not reported to the IRS? ................... 77 � ; ............................. If Yas; attach a confurmed copy of the chanyes �;}i;.:F. Fti�Y'• ± � 4 .`;? : � � •'r ��'��``�" v " . ... ...xvria. 1 78 a Did the arga�b:ation Aave un�elated business prpss income of s1 A00 or more tlutfnq the year covered by thls retum7 .,,.,_ � ........................ 78� X b If'Yes," has ft fited a tax �etum on Form H90-T for this yeaR ............. ........ .... .... . ...............................................Nr.A........ �, � ..... . .. . 79 Was there a llQuida6on, dissoluGon� terminadon� or substantlal contracdon duriny Me Yea� ................................................ .............. 79 X � If Yes; attach a statement �::;��„� ��,,�;. ;:,� � •i.:3:;.v . .>....,.* .: .. x . y�w:aw� - aor.. ; • 60 z Is tha organaation related (othar than 6y assoaatia� wdh a statewide or aadonwide oryanizaGon) throu�h common membership, ;:,�„'�.�:h• >_��,�. �v:: w°�� .:.,::.,•,.�. •.. ,� ..,. . � go�aming bodies, tnutees, oificers, etc., to any ather exempt or nonezempt or�ani�ation? ,,,,,,,,,,,,,,,,,,,,,,, ,,,,,, ..................................... 80� X 6 if'Yes; entertho nartw oithe orqanira6on � ; �� ;, �;:�� i v:�:: u • y�z �. • ~ `�o>r: and d�ecx wtiemer � is C) exempt or � nonexem t. '•: "'°�� •• •�'� ":" p . ;. • : ....Ye.. .4:.,�...�.�? 81 � Enter diract or indiroct poUtical expe�dituras. See �ne 81 InstNCtions ,,,,,,,,,,,,,,,, '�� Y�"�r- a•' �• �� .................. .......... 81 a 0 . <:::�:� ••; ..°` . �: ��Y' 6�d the organizadon file Form1120-POL tOrthis y9a►7 ,,,,,_,,., ,�...:..... �.'�� ..>�.,,,. ..............................••-...................._._................................................ 81b X 82 a Did the o rganization receive donated services or the use of materials, equipment, or facUftles at no charpe or at substantially iess than tairrer�tal value? ............................................................................................................................ ..................................... 9Z7 X ?=<:: v :: .:r>:�Yk .,,xv:�>. b 1 es; you may lndicate the value of these ftems here. Oo n�t indude this amount as revenue in Part I or as an w•:.� .�� •• �. "if:..� :&�_y^S: 'i_� a::.... expense in Part II. (See instruc�ons � Part ill.) :,:�x;;:;� t:,;��: ;:,•°..;,; ........................................................................... 82h N/A ::�;� ;a_:��;: �::sr�:< 83 a Did the orpani�ation comply with tha pubkC msDecGai'requirements for retums and exemption apD��tions7 ...............,. ,.. �{a J� ...................... 6 Did the organ'aaBon compry with the disclosure raquirements reWhlnp ta quid pro quo cantdbutions? ........... .. ,,, gdb X , . .................................. 84 a Uid the veyaniiadon saNeR any contrtbutfons or giRs that were not px dedw�ibie? ............ ........ .......... -••.. gq X ....... . ............. •- ••..... . h If'Yas; aid tha orflanaation indude with evary soUcAadon an express staternent that such contnbutions or piftss were not £�:� ��.;>°� ::�: •s� . ' :t�r3i taxdeductible? .................................................. 84 :...............................................................................................N�A......... h 86 50i(c)(4), (5), ar(5� agankadons. s Were substaopaly all duas nondeductible by members? .................... . . .....................N..l. A......... 8�� b Did the organiz�tion rmke onty fnfiouse lobbyinq exp�nditu►e5 af s2 ,000 or bss7 .............. N/A ,.., 85� .............................................. . ... . . tl"Yes" was answered to eiThar 85a or 85h, do not car�plete 85c throupA 85h below unless tha o�ganaatlon raceived a waiver for proxy tax v'�� j0%h 6� �'>:i �Y;:;•j �; .q.:a':,.: :$}:`,;;:.:: ....r..,;i$ ^ . . owed for the pdor year. ; '>r>�:;. �� K:�,� -:�;>.::::: :..>.. ....O:J3't n, L ` >i:{:M:n�: :?:.:.� ...:.•.).j"••. ,>:;-r:�::i ..«.�..}: ..,::: � ; c Dues, assessments, and simflar antounts from mambers ::St_t; ;: � ;:;.:><,:s< �� N/A ...�a K�:• �.a. a:ax..,,; tl 5ecdon 162(e) lobbyinq and p Iti I s " a � • � : �` `: d ca expendi�ure ............................................................. y ,.:�. �.�� w...: :�•:..>.> ;>:.y ; ndedu ........................................... 85d N/A � y '`a :�:>�:�� ..... , ;:. ..: ..<xx:,- . . -- .. e Aygregata no ctlb�e amouM ofsection 6033(e){1)(q} dues notM�s ,,,,,,,,.. .. 85e N/A ��^: ��=� a�A�� t T�xable arnount of lobbyinp and poilticai expend�uures line 85d less 85e) ....................................... eg �/A ��' ;� ��':" : ��s' � � i�:4�:'.��C� 4 5:3. ^ •.iS•:R .�Si.•'.v � p Does the arganizatlon elect to pay the sectlon 6093(e� tax on tl�e amount on Ilne 85f? ..............................................• •--••- N f A......... 85 h If section 6033(ej(1)(Af dues notices were seat, da5 the orpaniratlon aprea to add the amount on line 85f to its reasonabie estimate of dues auocable to nor�teductibfa lobbying and patidcal expendiWres for ihe followinp tax yea�t ........................................ .......... N� A. _....... 85h 86 501(c)p) organizatlons. Enter: z Initiation fees and capital contdbutions includad on line 12 ............ 86a N/A '�' �* �- ��=��w:��' , .....�.,.. .. ..... b Gross recei ts, included on line 12, f � "'`� ��' 'a��i ��' P o publicoseofclubfacit�les ................................................... 86b N/A ?':�<. �', ,';�'t:: 87 50t c 1� ' , O i;a:3::.r `'<;:''i��x i�:'t:?.�:%> ( X�J o�anuatlons. Enter. � Gross �come fram memhers or sharehoWers ''-°''`:. "'�:'";`:. �= •' .. 87a :,-.<.:<...:r, ,.;.,,-;.;.:. ......................... . -:v<.<:;;:: «<<..�::. �;�':�_. . a��:�� :<;��;.:,n; b 6ross incorne fram other sources. (Do not net amounts due or pald ta othersources �"�••� �� <<':;:3.> .r�.. . - � ° against amounts due or recaNed from them.) ....................................................... ,.�... ��• s s�.� ^Y � '.o :'ti J.v'.ol�: S..'�'%}, . .. . ................ 87b a . ::�:>:..: :..;,.4, �:�:� ,:;v a: :...�,.�<:, .,:.�;.,:. 88 At any time duri�p ihe year, dId tha organizaUon own a.5096 or preater interast in a taxab�c corporation or partnership, or an entity disrapa�ded as separate from the ory�niuUon under Repulatlons sedions 301.770t-2 and 381.7701-3? If'Yes,' complete Pad IX .................... ' ............................................................................................. ........... .... X � a 501(c}(`3) o�anlza6o�s. Enter. Amount of bx impossd on the arganiradon dadnq the yezr under: "�''}: ;.... :�,.{°n, ':��:�,�- :« •- • ��a .�s>;<�.er.'� Yc�;:x. :• . �.::. x section 4911► N A ; secaon,4912 ► N/A ; secUan 4955 ► N/A :s�=�: : :• �� •.. . �<�� •: a?�rr: �+;.+.ax ,�:;;�:� b 501{cN3) and b0�(cJ(4) or,�anizstlons. Did the orpanaaaan engaqe !n any sedion 4958 excass beneftt transaction durinp the year or did ft become aware ofan excess benefit transaCdon from a prioryear? If'Yes: attach a ststement expfainin9 e�ch transacGon ..................... .. .. .................1V IA......... �b .. .. .........................................•• -•- c Entar: Amount of tax imposed on the Orqaniiaation mana9ers or disqualifled persons durinq the year under sections 4955, and 4958 .......................:..... :..................................... ........ ........... ............ ► N/A ...................... .._. .... d Enter: Amount of tax on liae 89c, above, reimbursed by the or�anaaGon .....••••• ................................................................. ► N/A 90 � Ust the states with which a copy of this retum (s �bd ► FL b Number uf empWyees anployed � d�B WY Pe�od tl�t Indudes March 12, 2002 ....................••••-.........._ .. .._. ... ..._ 90b 2 9t The books are in care of ► JUPITER MARTIN WATER ASSOC re�ephone no. ► 5 6 I-7 4 7-5 5 55 Locatedat ► 1001 US HWY 1, STE 300, JUPITER, FL ZIp+4 ► 33477 D2 Section d947(�(1) nonexempt charitebfe trusts fipng Form 980 in Ue�i o� Furm 1041 • CheCk here ............................................................ � 0 and enter ihe am unt of tax-exem int rest �eceived or accrued durin me ta�c ear .......................................... ► 92 N/A 223ont 0�•zz-a� fQrm 990 (2002) 5 1O18Q602 7�7797 040261 2002.08Q1� JUPITER MARTIN WATER ASSOC. 040261 1 O6/02/2004 09:41 AM Smolin, Lupin, Cole & Co., LLC 5617479980 7/�p � Form 990 t2002j JUPITER MARTIN WATER ASSQC . TNC . 5 9-2 611865 Vaqe 8 �'�"" �� Anal sls of income-producin Activitiss (See p 3t of tne �structions.} t':= Nate: Enter gross amounts unless otherwise ��releted business fncOme Exdudarf b socnon siz 573, or514 lndJcater/. (A) E 8usinass Nnuunt � flmount Related exornpt 93 Propram sarvit�e revenue: code �� WATER CONSUMPTION 21000 392 539. 6 TRANSFER & MEMBERSHIP 3 ppp. � c FEES � d e i Medlcare/Medlcald payments ................................. p Fees and contracts from Qavsmment apencies .,,,,,,,,_,. 94 Membershlp aues and as�essments ........................ 95 Interast on savinps and ternporary cash investments ... 322 . 96 aividends and intarestfrom socuriGes ..................... ' 3:z#�;�` -:;e � �fi a• :..;o;;x , . ,: .... v::t. # v ;:�; ..- 97 Net rental income or (loss) from r�al estate: �;� .. �: .;� 7 :.� :,:�,. ": �„ vn Y 'Yf: Sw•S: S '4'lv�n'};.';.} .:��:: • • :�>•. >:<,: . .. . ... , . r.. ... . : . . � g � � . , r .......... . . .. . . . - �•:.'f. pJ .x '•J Gn n %�: Y.CkG,1h.%N.�,` ��E%K ��.5""' � v.�S:t;#yi�kv:. .�'.: :s�' �{2 a debt-fi ,� �,..x.. ..:�: �r��:..:. nanced properly .......................................... h not debt-financed D�apertl► .................................... 96 Net rental incame or pass) from personal propedyr ,,,,., �9 Othar investment �come ...............................:...... � 100 Gain or {IOSS) fram salas of assets other than inventory ............................................. 101 IWt incoma or (lass) hom spectal events .................! 102 Gross profit or {loss) from sales af inverttory _...,_... 103 Other revenue: i b e _ i d � e !04 Subtotai (add columns (B), (D), and (E)) i �::.:`"`'r'� "'"�.�.� �:>•�°}^. :;.t...,:... ,: c ........ .......... w:...0.'i4:. : Y^.. J � � � � iS;S�C!f,'� O • � • 1D5 Tot�i (add line 704 cowmns {e}, tn),,ad f�)) ............:................ .. ............................ ►_ 395 . 861. . . . ............................... .. Note: L/ne lOS s gne 1 d. Pari l, sltould ai !he arnount on pr�e 12. Pert J. .. `�` �" �'��: Relationship of Acdvftles to the Accomplishme�rt of Exempt Purposes (see pa�e 32 of the instNaions.y Line No. E�Iain how each act�ily for which incarne is reported in column (E) of Part Vil contriDuted Impodandp to the accompGshment of tAe organiratlon's ♦ exempt purposes {other than by providin� funds for such purposes). �� =� ��'`"�� : Infamatlon Regard�p Taxable Subsi�aries and Disre�arded Entities (Sea page 32 of the instruct(ons.j .;;: Nanw, addrass, and EIN of corporadon, Per�ent�e of Natura of activities Tp�1� ncome End-�ot�ear adnersh' or is arded ent wn rshi i assets % N/A % � x �3 �� '�� '•>:;' Information Re rdin T sfers Associated w�th A1'SW181 Benef�t CorltraCtS See pa e 33 ofihe instrucdons. „ :, < (t) Oid the o�ganization, durinp the year, �ceive my iunds; dfreety or lndirecGy, to pay premiums on a personal benefit cadract? .,.......... Ye= ��}o (h} Did the organaaGon, durinQ the year, pay premiwns, directly or indirectly, on a persona! benefit contrrct? ... ................ ... .. ... „ � Y� Q N Note: /f 'Yes" to 6, flFe Form 8870 and Fam 4720 see Irrshuctlon . Urdx penaltlp of p�yry� I�sGSS 11x! I havs �ctnined th raWm Indutl np scoompr�ylny sdwdules xW sUisrtanti� yitl lo tAs beet oi knowled uq pqiet, it Is P�88i8 cor�ct, pptl oary�Nt�. Uerlaredon ofprpwnr(otlwthan ofMMr) is �wd i all Infomq0on o}whlch pApvsrhae wy knowlatlpe. � � �' $�Qtl Nere S�gnalure of oificer Date �� ' Type or pnnt name and tNle Paid PreD�rer's, Date ec r�.�:ssNaprw siynature 6/02/04 employed ► Q POOU3�401 reparer: F ,,,,,. a ,,,,,,, �, SMOI, IN LUPIN COLE & CO . L. L. C. useonry �';�� 140 INTRACOASTAL POINTE DR. E�N � 65-0969119 #305 o aeoa �•�a�' JUPITER, FL 33477 � Phoneno. ►561-747-1040 Form 990 (2002) 6 1�I80602 797797 040261 ;�OQ2.Q8010 JUPITER MARTIN WATER ASSOC. 040261_1 O6/02/2004 09:42 pM Smolin, Lupin, Cola & Co., LLC 5617479980 6/10 JUPITER MARTIN WATER ASSOC., INC. 59-26I1865 � FORM 990 �THER EXPENSES STATEMENT 1 IA� �Bj �C} (p) PROGRAM MANAGEMENT DESCRIPTION TOTAL SERVICES AND GENERAL FUNDRAISING WATER PURCHASED 354,713. 354,713. WATER SAMPLING 324. 324. OFFICE EXPENSE I,326. 1,326. TAXES & LI�ENSES 61. 6i. UTILIT�ES 133. 133. AUTO EXPENSE 9,707. 9,747. INSURANCE 3,594. 3,594. BANK FEES 120. 1Z0. DUES & SUBSCRIPTIONS, Q. CASUAL LAHOR 487. 487. TOTAL TO FM 990, LN 43 370,465. 370,465. Gt)PY 7 STATEMENT(5) 1 1018U602 797797 040261 2002.48010 JUPITER MARTIN WATER ASSOC. 040261 1 06/02/2004 09:42 AM Smolin, Lupin, Cola B Co., LLC 5617419980 9/10 F�„ �,5�2 on�enro. �sas-o�n Depreciation and Amortization 9g0 zoo2 o.p.rtu�en� or ax rroea,,,y (includinp Ir�fom�ation on Listed Property) ' hcemr Raven�. sarvto. ► See sepsrate instnictions. ► Atta� to your tax retum. ��'"' Name(s) shown on rowm SaVua�oe No. 87 Bwir�s axWlry to which thia ►om� rolatas a.,,yy;,�,,,,,,,�, JUPITER MARTIN WATER ASSOC. INC. ORM 990 PAGE 2 9-2611865 ",�<�: Electlon To ente Certiin T 16te Pro e Under Se�tlanl7g Npte: If ou have an listed ro e , co lete Part V before ou com bta Pa�t i. 1 Maximum amount. See Instructions for e hipher tlrnit for certain businesses ...................................................... 1 2 4 0 0 0. 2 Totat cast of sectbn 179 proP�Y P�ed in setviCe (sae instruct(ons) ..................... 2 ; .......................................... ; 3 Threshold cost of section 179 property before reductipi in I�nitatlon ............... ......... 3 �pp�ppp ......................... ................. 4 Reduciton tn limitation. Subtract Nne 3 trom line 2, ff zero or less, enter � ............ .. 4 ; . ........................................•• , 5 oor.r�irNf�no . su 4 ao 1. n cr�r�s «�eer.o.. If u. t •, .......................... 5 '' • � $ I� Daxdptlon of pmpwty (� Cwt (buanms we anl» (q E1�cted ea�t .«::.� "#' �: • � '� ��•''��µ �. .,: � :E' )��s�"�a..�}i':"�, :.::. •;y 3 -.`�� hi,.,F.';::.;:�>,,;�,.A�.'s.:";y. . �.3i.. �. +i . ryx,.i�,�+;a�.`E �i^'w{�jv:�ti.�'.. ti:v.:�i V�:i3"i�'.�+.PSy. . ;S.v3.it . f y {.};..i. �:-' y�v }.":'.; L .i}��,�M:S•4i;� ' L..'G'6)�:q�? it:�w�R�'Sn q� ••:.q;Pv .:A qyC: ii""�'.yi��'•:}:(;'n'a:xX .>%wtiT' �;p.C�;. . . $#r..i.•:tuaa:&:t K...t��:<.::-::: -. � ,:, �..,. ..>...s::s�v,ty-M-Bh�,�. o -�� ;t� . ;.��...� �,..,.,.,.x�y,...:;.y.:.`. ��Y `xo'+."M1 �FE� .:: �� • . .:'� ��{��...' Y,Y... :�J.'f.-:'J�':� C :. •.ti.::.. '�: �:. � .7T:y l�S:C;C• 7 " ' :<•`}• ;I:F X'v".i:�v:y�$i,�.2,' Wl9d �X0�J8(t�/. Ellt6/8��ni �rOm ��8� .. .. ................ 7 �'v.'w��:ri��`.^s:�Sk'��::::r'�i?.i>yc 8 1 Qt� B�BC� .f'C� ... Z � n�...,..... w�y �' c . •' �:'t:: •.:.. •-r•- ..�.. ................................ .>...>. .. x.r... . , .... ;:;>::•;::?Sf:i�::qr:`%;?:,a..;..va'.:3;w:a::::'.`,.n:i cost of soctlon 179 Fxoperty• Add airwunts In column (c)� lines 8 and 7 ..................... .. 8 . .................. 9 Tentative deductlon. Enter the small�r of Iine 5 a tine 8....... '� .................................................. .......................... 6 10 Carryover of dleallowed deduction from fine 13 of your 2001 Form a582 ........... . . ............................................... 10 11 Business income limitatlon. Entor the smaller af business inoome (not less tham ae►o) or Une 5 ............. .............. 11 12 Secdon 179 expertse deductlon. Add I�nes 9 and 10. but do not enter more than line 11 .............................. ...... 12 13 Carryover of d�albwed deduction to 2003. Add lines 9 and 10, less line 12 ............ ► 13 ''•:2�' ,:;; Note� Qo not use Part 11 or PaK Ul below for Nsied prnperty. lnstead, usa Pert V. � Y ` � aal reciation Allowance and ptha D eciedon Do not lncluda listed n. 14 specre� depec�ation aUow.nc. br qua�i5.a P►cParry (onw tban asroa woa�r) W� in savic. audnp nie rax ymr �See inswclionsl .................. 14 18 Property subject to sectan 168(�(1) election (see Inattuctions) ........................... .... 15 .................................. .......... t herde reciatbn mclud' ACRS Instructions ........................................••-••••........................................ 18 IN�CRS De eciotian Oo not incwde Ilsted ee (nstructions. 'an A 17 MACRS deductiona ior assets ptaoed in service in'tax years bepinninp before 2002 .... _---•......_ y7 ......................... 18 If you ars elect ri�r;::: :: x�• .�K •._, .. ing under section 188{q(4} to grouF �Y �ets placed in service during the tax s.. x: •�: •.•�>�s; :>••. � �; - <.#:i: v � Y �r_ . ..:$.r sa ��, . .• t .<�: a� x�r. '£«m� '.)A# �>'< •k;• ! �'' 0 �xr.r�:. � ' i >., ,,.x .;e "• ear into one or more eral �:�.>.. •.:.� .:..... .,.: N ,, c•,p- aseat accounts chedchera .................. ............. .. � �s:�:a� � •, ° •.i::Tsi�:�: { �.' r n.'t:'.�i.��'�4's'S�;io-:m!ci:�:� : ;;::i�A : .i ............................. .... Sect+on B- Nsseb Plaoed in Service Duri 2002 Tax Year Usi the (�eneral D eciatton S tam (�1 Classi6ntion of � Monitl a1M (y Bmis (artlepisclatlon ►"O�'�1' r�' a+�d ro� „w ta � ca corwencwn (1� nAatnoa o In sarbe mty -�a ImNieUona� P�� (fll eP+�� tlaductlon 19a 3 ear ro .��vr•. ;,:��T� � � ; . f � .:.::�:�-r b 5� ear ro >�. �:�.��"�� 5 497. 5.0 HY OOD 1 099 . �. �� c 7• ear ' ° ' �. ::. ..... .?.. d 1aYear prof�erh� _ r ;�,t .: . •..•:r. e 15• aar ;?�? : � . : •.. �, ,ss �'�''<' •v. . � 2�' 68f ; : . . �.� ,�'Q$E.se 'k � ��•g��ti:l� . 25- ea�� :�' � .��:�;�g:. 25 ts. S/L h Residential rental propetty �! 27.5 . MM SJL / 27.5 rs. MM S/� i Nonresidential real propeRy �. 39 MM S!L �' MM S/L Section C- Assets Placed in Servica During 20Q'L Tax Year Using the Attemat+ve Deprsciation System t .. s ....... 20d Gd3811f8 � i: s.�r,';:g:;?<;>:,.Zr:;;�:y3�;� � �S/(� . :':iwr:ci:Sm:o :?a:�> b 12• ear • ':�'�:s€ z�.�' ��"': 12 3/L c 4U- ear /' 40 rs. MM SJL ".::° < Summary (SeOlnstruc:tbns.) 21 Listed propsrty. Fxtter amount fram Nna 28 .................. .................................................................................... �2 Tota1. Add amounts from Iine 12, I�es 14 through i T, Gnes 19 and 20 in cdumn {�, and lirie 21. Enter here and on the appropriate linea of your retum. Partnerships and S corporations • see inatr . ..................... 22 1 Q g 9 � .-:;;:r. y:;::.:.:::;.>:�<•:< ;,�; 23 For assets shown above and placed In service duriny the current yeer, enter the <;:?:<.�::>.:.�:.-��rn°�<�W,x:<ry;,'.::�: lon o! the basls attri xn:`••; �'.<": bUtd�A tO 36Ct10112�� COBtB . � ��"�;:3 i < "� k �:'"a�'i: ;�•;"?�v:: "" ` .�... • .... - 216251 ..•........... . ...... ................................. ..::.. ..:y,;.:..,:..,,. ; :.1. ; ,.;: •i�:;: iaz�oz LHA For Pe R �.....•:.fr.¢...::::.°,a�s;.,;.< Perw►ork educUon Act Notlw, sae separet� i�tructions. Form 4582 (2002) 8 I0180502 797797 040261 2UO2.06010 JUPITER MARTIN WATER ASSOC. 040261 1 O6/02/2004 09:43 AM Smolin, Lup)n, Cole & Co., LLC 5617479980 10/10 Fomt 4562�1Q02) Papa 2 .��,� lrsted Property pndude auto�rab�ba. certain other vehkks, oellulev telephones. oertain oomputers, and property used for e�tertafnment, , recr�ation. oramuaernent) i Not� For arry vetrkte farwhld► you ae usin� the staoda�d tute or deducting lease axpenm, coir;oAet+� anly 24a, 2�b, colur+v►a (� th►twEth fc} oI Sedkm A �If of SecNon B and Sectlon C lf aovkcabl� Section A- Depredatfon and Other Iniormatwn (Csution: See Inshuctlans farlfirdts for automo6ile�s.j 24� ao au have evldenca to su rt the businessl�vesGneat usa claimed? Y No 24b it'Yes " is the evidence written7 0 Yes No ��y �) ta) � �,�� Yype of prope � g °�� Cost or � sAofdei F'" 0 �' tlo " Racove Method/ Depreciatfon �� d (Iist vehicles flrs ) P�oed � investmer� other basis �" pedod Convendon deductlon secdon 179 servioe use percentape us.w,y� cost 2b Special depreclatlon allowance for qual�ied Gsted ptnpertY p�aioad in service dudng the tax <ry::': ;.,. •°�°> �: •r...�>•::::: • i�.;n: ear and used more than 50% in a us!lfled bus t_Y. � " y,,,, '��` s.t �� 41Cbi V.� � • iJa.4.�:iyM'�n;$v},�r,»' ., . ) W .l � ' ........................................................................ .. :.. .. Y. �.. i 26 P used more than 5096 in a ual�iffed business use: % 46 % 27 Pr rt used 5056 or lesa in a ualH{ed bus�ess use: � S� . . 'tivwCYO^C3:[� : W:4f%.%ny.}. 9:C � .. 3..' ' �{„ SJL • �� - ' ';�" ��ta tK4 3'�(�v� j�Y:4� . . � A�} YI, . :2 . F:+i?F): . . � . ,w,.. ' '��p��q �':j�'vn��"vn . . �'.�"4.XY.� �i::. . 4.. '.�.+}�•,:N 28 Add arnounts In oolumn (h), Ilnes 25 through 27. Entar here and on �rte 21, paqe 1 Ife ��:'n' 3%��'�%£�":"?$ . . . ..:................................. �A ::q::e•;.;,.;}.gys;.a;:c::;3p 29 Add amounts in columr� , line28. Enterh�eand on f�e 7� 1 .:................:.............................................................. 29 ,`, �,, , S�ction B laforniation on Use'of Vehicles Compiete thls section for vehicles uaed by a sole proprietor, partner, of other `more than 596 owner,` or related peraon. If you provlded vehk�es to your employees; fust answer the questions �n Section C to see ff you meet an exception to completinp thi� sectbn fot those vahicles. _ c� ro� c�ti f�a c�� m 30 Total buslnossAnvesdneM miles driven duriny the Veh Vehicle Vehkle Vehicte Vehicle Vebicie year (dc> nat inGude commutinp miles} .................. 31 Tota! commutin9 miles driven dudnp the year ... 32 Totai other personal (noncomrnutinq} mlfes driven ...... . .................... .... ................................ 33 Total miles driven during the year. Add Anes 30 through 32 .................................... 34 Was the vehicle available for pe�rsonaf use Yss No Yas No Yes No Yes No Yes No Yas Nto during off•duty houra7 .................................... 35 Was the vohicle useci primarity by a more than 5% owner or retated person? .................. 38 Is another vehide available for parsonal use7 SeCtlon C- Questlons for Employors iNho Provide Vehicles Tor Use by Their Employeas Answer these yuestions to determine if you meet an exception to complet&�y Section B for vehfcles used by empbyeas who ara not more than 5% owners ar related s. 3Y Do you mainta� a written poUcy siaterr�ent that proh(ISlis all persanal u�e ai vehlcle.a, Indudfng commutinp, by your Yes No emPbYees? .................... .........:........................................... ........................................................................................ ................ 38 Do you maintain a mitten poGcy stater»e�t that pt'Ohibfts personal uoe of vehicles, except canmuting, by your empicyees? 3ee insttuctior�s for veti�les usad by c�tporate o�fioera� directors, or 196 or more owners ............... ... . . . ..................... 39 Do you treat all use of vehides by employeee as personel use? ................................................................................................... 40 Do you provida mora than fhre vahicles to your empiayeas, obtain informatlon from your empbyees about tbe use of the vehides, and retain the Infartnation received7 ......................................................................................................... 41 po yvu rneat the rec�uiremants conceminy qualified autornobila demonstl'atbn use? .................................................•-•••••-.....__..... Note: !f yourenswer ta 37, 38, 99, 40, or 4i Is 'Yes," do not cor�plet�e SecNon 8�a the cove�ed vehicfes. �:�:f:�::'° ': �;:�>t;: .,;....% Anjort�ation ta) �) (a} (dl �g1 tfl naeata�oncrc�ls oaemor�,Uan � � Mndimlkn nrrnr�apo� Da�odaoe�M+o6 ��1� 42 Amortization af costs that ina durin aur 2002 tax ear: 43 Amortizatlun ot c�sts that bepan before your 2002 tax year .............................................................................. a3 44 TotaL Add amounts in oolurm {t}. 5ee instructions for where to report ................................ ............................... 44 z�6z�vtazs-az Fatm 4b82 (2002� 9 10180502 797797 040261 2002.08010 JUPITER MARTIN WATER ASSOC. 040261 1