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HOME OF PELICAN ISLAND
SEBASTIAN CITY COUNCIL
MINUTES
REGULAR MEETING
WEDNESDAY, OCTOBER 24, 2007 - 7:00 P.M.
CITY COUNCIL CHAMBERS
1225 MAIN STREET, SEBASTIAN, FLORIDA
Mayor Coy called the Regular Meeting to order at 7:00 p.m.
2. The Pledge of Allegiance was led by Cub Scout Troop 525.
3. There was a moment of silence.
4. Council Member Wolff read the civility pledge.
We will be respectful of one another even when we disagree. We will direct all comments to the
issues. We will avoid personal attacks.
5. ROLL CALL
City Council Present:
Mayor Andrea Coy
Vice-Mayor Sal Neglia
Council Member AI Paternoster
Council Member Dale Simchick
Council Member Eugene Wolff
Staff Present'
City Manager, AI Minner
City Attorney, Rich Stringer
City Clerk, Sally Maio
Deputy City Clerk, Jeanette Williams
Airport Director, Joe Griffin
Growth Management Director, Rebecca Grohall
Business Tax Specialist, Linda Lohsl
Human Resources Director, Debra Krueger
Police Lieutenant, Greg Witt
Public Works Director, Jerry Converse
Parks Supervisor, Chris McCarthy
MIS Systems Analyst, Barbara Brooke
Regular City Council Meeting
October 24, 2007
Page Two
6. AGENDA MODIFICATIONS
Modifications and additions require unanimous vote of City Council members
None.
7. PROCLAMATIONS, AWARDS, BRIEF ANNOUNCEMENTS
Presentations of proclamations, certificates and awards, and brief timely announcements by Council and
Staff. No public input or action under this heading.
07.004 A. Certificate of Appreciation to Trish Adams for Natural Resources Board Service
Mayor Coy read and presented the certificate to Trish Adams.
Announcements
Mr. Neglia announced that a box will be placed in the City Hall lobby by the ecumenical
council to collect food for the holidays.
Ms. Simchick announced the Greater Federation of Woman's Club of Sebastian and the
Sebastian Jr. Woman's Club are hosting a haunted house on Main Street; the Natural
Resources Committee is hosting a Champion Tree Clinic Nov. 10tH at 9:00 a.m.; the
Power Squadron will give away free life vests on November 17tH at the Yacht Club and
the grand re-opening of the Historical Society Museum will be November 27tH, 11:00 a.m.
to 2 p.m.
Mr. Wolff announced there will be a Veterans Day service at Riverview Park on
November 10tH
Mayor Coy announced there will also be Veterans Day activities in Vero Beach on
November 11tH
8. ITEMS CARRIED FORWARD FROM OCTOBER 10, 2007 MEETING
07.82 A. First Reading Ordinance No. 0-07-14 -Change `Occupational License' to `Local
1-10 Business Tax' -Schedule Public Hearing November 14, 2007 (City Attorney
Transmittal, 0-07-14)
AN ORDINANCE OF THE CITY OF SEBASTIAN, FLORIDA, AMENDING CODE OF
ORDINANCES CHAPTER 30 BUSINESSES ARTICLES ii LICENSING TO REFLECT
STATUTORY CHANGES; PROVIDING FOR CONFLICTS, SEVERABILITY AND EFFECTIVE
DATE.
The City Attorney read Ordinance No. 0-07-14 by title and explained the name change
is mandated by the legislature, collection has moved from the Finance Department to the
Growth Management Department, and the date to July 1St
MOTION by Mr. Paternoster, and SECOND by Mr. Neglia, to pass Ordinance No. 0-07-
14 on first reading and set public hearing for November 14, 2007.
2
Regular City Council Meeting
October 24, 2007
Page Three
Roll call result as follows:
Ayes: Paternoster, Simchick, Wolff, Coy, Neglia
Nays: None
Passed
07.183 B. Approval of Date for Christmas Parade - Saturday, December 1, 2007 -From Main
11 Street to Deliver Santa Claus to His House in Riverview Park -Sponsored by City,
GFWC Sebastian Junior and Woman's Clubs, Sebastian Property Owners, and
Chamber of Commerce -Specific Street Closings and Times to Come Back in
Report to Council at Next Meeting
Mr. Gilliams thanked the City Clerk for her `street closing' courtesy call.
MOTION by Ms. Simchick, and SECOND by Mr. Paternoster to approve December 1St
for the Christmas Parade.
Voice vote result was follows:
Ayes: Paternoster, Simchick, Wolff, Coy, Neglia
Nays: None
Passed
9. CONSENT AGENDA
All items on the consent agenda are considered routine and will be enacted by one motion. There will be no
separate discussion of consent agenda items unless a member of City Council so requests; in which event, the
item will be removed and acted upon separately. If a member of the public wishes to provide input on a
consent agenda item, he/she should request a Council Member to remove the item for discussion prior to start
of the meeting or by raising his/her hand to be recognized.
13-22 A. Approval of Minutes - 10/3/07 Special Meeting -Collier Creek
23-25 B. Approval of Minutes - 10/3/07 Special Meeting - P & Z Member Removal
27-40 C. Approval of Minutes - 10/10/07 Regular Meeting
41-50 D. Approval of Minutes - 10/17/07 Workshop
o7.os2 E. Approve Sixth Annual Treasure Coast Crafters Club Craft Show at West End of
51-56 Riverview Park - 12/15 and 12/16 - 9 am to 4 pm - $100 Fee Paid (Parks
Transmittal, Application, Receipt, List of Local Donations)
07.185 F. Approve Piggyback Purchase (Florida Sheriff's Association Bid 07-15-0827)
57-60 2008 GMC Sierra Pickup for Parks and Recreation Division -Alan Jay
Automotive Network in Sebring, FL in the Amount of $15,599 (Parks
Transmittal, FSA Quote)
Regular City Council Meeting
October 24, 2007
Page Four
07.186 G. Authorize City Manager to Accept COPS Secure Our Schools Award
61-67 Agreement #2007CKWX0091 in the Amount of $12,502 and Administer as
Pass-Thru Agency on Behalf of Sebastian Charter JHS and Sebastian
Elementary (PD Transmittal, Letter from SCJHS, Budget Summary)
07.187 H. Resolution No. R-07-43 -Florida Dept. of Transportation Joint
69-102 Participation Agreement for Construction of T-Hangars (Airport Transmittal,
R-07-43, Agreement)
A RESOLUTION OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA,
AUTHORIZING THE CITY MANAGER TO EXECUTE A PUBLIC TRANSPORTATION
JOINT PARTICIPATION AGREEMENT WITH THE FDOT TO PROVIDE FUNDING TO
CONSTRUCT T-HANGARS; PROVIDING FOR CONFLICT; PROVIDING FOR
EFFECTIVE DATE.
07.188 I. Resolution No. R-07-44 -Terminating Florida Dept. of Transportation Joint
103-107 Participation Agreement for Design of "Taxiway C" (Airport Transmittal, R-
07-44, Termination Form)
A RESOLUTION OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA,
AUTHORIZING THE CITY MANAGER TO TERMINATE A PUBLIC TRANSPORTATION
JOINT PARTICIPATION AGREEMENT WITH THE FDOT THAT PROVIDED FOR THE
DESIGN ON TAXIWAY "C"; PROVIDING FOR CONFLICT; PROVIDING FOR EFFECTIVE
DATE.
07.189 J. Resolution No. R-07-45 -Endorsing Sebastian River Area Chamber of
109-111 Commerce Effort to Establish an Economic Development Plan (City
Manager Transmittal, R-07-45)
A RESOLUTION OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA,
ENDORSING THE EFFORTS OF THE SEBASTIAN RIVER AREA CHAMBER OF
COMMERCE TO ESTABLISH AN ECONOMIC DEVELOPMENT PLAN FOR THE
SEBASTIAN AREA.
Mr. Gilliams said that Council missed "Input from the Public." Mayor Coy explained
they were on the consent agenda. He received his first warning and asked for a point
of order. The Mayor then gave him a second warning, and he took his seat.
Mr. Neglia removed item H.
Mr. Paternoster removed item F.
MOTION by Mr. Neglia, and a SECOND by Mr. Wolff, to approve items A, B, C, D, E,
G, I and J.
Roll call result was as follows:
Ayes: Simchick, Wolff, Coy, Neglia, Paternoster
Nays: None
Passed
4
Regular City Council Meeting
October 24, 2007
Page Five
Item F
Mr. Paternoster said there are usually more details with the quote and asked if it was a
standard suspension package. The Parks Superintendent responded the truck was a
six-foot bed, v-6 cylinder, standard suspension, bare bones package.
MOTION by Mr. Paternoster, and SECOND. by Mr. Wolff to approve item F, the pickup
for the Parks and Recreation Division.
Roll call result was as follows:
Ayes: Wolff, Coy, Neglia, Paternoster, Simchick
Nays: 0
Passed
Item H
Mr. Neglia asked when the Airport Director anticipates more demand for hangars. The
Director there is a current demand and with the fuel system it would be good to have
more hangars ready for citizens.
Mr. Neglia asked if the hangars will sit vacant and the Director explained the benefit of
having apublic/private partnership is that the City will receive a royalty whether or not
the hangars are full.
Mr. Paternoster asked if the hangars will be competition for current company, SheltAir
and he said people are looking for a reduction. The Director said there will be a
scoring mechanism that will provide for a fair price. The City Manager pointed out that
City should decide if they want to be in the hangar business, and if so, will probably
rent at a lower price which will hurt SheltAir but the first step is to approve the joint
participation agreement (JPA) first and work the details out later.
Discussion followed on working out a plan first, then applying for the grant; terminating
JPA's; the grant deadline; and being ready for the market demand.
The City Manager offered three options: A) No more hangars at the Airport, B) Use
a private company to be the builder/operator/maintainer of the hangars, or C) The City
gets into the hangar business and decide if we want to compete with SheltAir or offer
another kind of hangar such as box, shade or a variation of hangars. He offered to
come back in November with a detailed presentation with the various options.
MOTION by Mr. Paternoster, and SECOND by Mr. Neglia to approve Resolution
No. R-07-43 and the Joint Participation Agreement for the construction of T-
hangars.
Regular City Council Meeting
October 24, 2007
Page Six
Roll call result was as follows:
Ayes: Coy, Neglia, Paternoster, Simchick, Wolff
Nays: None
Passed
10. COMMITTEE REPORTS & APPOINTMENTS
City committee reports and Council Member regional committee reports. No public input or action except for
City committee member nominations and appointments under this heading.
07.065 A. Police Pension Board
113-126 (City Clerk Transmittal, FS, Applications, List, Ad)
Interview Unless Waived, Submit Nominations and Fill Two Civilian
Positions -Terms to Expire 10/09 (Clerk Transmittal, FS 185.05,
Applications, Member List)
The Mayor explained that John Oakes was a late applicant and it would be up to Council
if he should be considered.
Ms. Simchick said that she spoke to Mr. Oakes who said he was unaware that the two
applicants were incumbents and he would like to withdraw his interest at this time and
apply for the fifth member position to be chosen by the Board.
The City Clerk said she would pass his request onto the Pension Board.
Neither applicant was present.
MOTION by Mr. Neglia with a SECOND by Mr. Paternoster, to appoint Mr. Taracka and
Mr. Zomok for another term.
The Mayor called for recess at 8:02 p.m. Upon return at 8:17 p.m., all members were
present.
11. PUBLIC HEARINGS -None
12. UNFINISHED BUSINESS
07.148 A. Presentation of Clambake Foundation Financial Records Relating to Clambake
Festival by Attorney Warren Dill (Backup to be Provided at Meeting by Mr. Dill)
Warren Dill, Attorney representing the Clambake Foundation gave the history and
purpose of the organization. He read a list of organizations and people involved.
(attached) He went on to say that in response to a public records request, the City acted
in an abundance of caution and requested an opinion from the Attorney General whose
response covered only two out of nine totality of factors criteria established by the courts
that should be considered in determining whether a private entity is subject to the public
records law.
6
Regular City Council Meeting
October 24, 2007
Page Seven
Mr. Dill submitted that it would take more than two factors to be subject to the public
records law. Mr. Dill also pointed out that the Attorney General said it "may be advisable
to ensure that all records relating to the clambake festival be open," and the legal use of
the word "may" is "permissive or discretionary." Mr. Dill said there is no legal
requirement to open the records and therefore the foundation would not be turning over
the records.
Mr. Dill distributed and read from an accounting by Anthony Donini, a local certified
public accountant who reviewed the records from day one through the end of September
of this year and was impressed with such well-cared for records. He explained the
accountant used a fiscal years beginning in April so there was a separate document for
April 2007 to September 2007. (attached)
Mr. Dill noted there is a discrepancy between the document previously provided to some
Council members so he explained that the Council on Aging is owed $13,762.84 which
will be paid when documentation is submitted, and a $2,700.00 check was written to the
Boys & Girls Club for a used ice cream machine which the foundation considered to be a
donation and the accountant considered to be furniture & fixtures, and when those two
amounts are added back in to the previous document, the numbers are close.
He read off the recipients of the proceeds since the beginning of the foundation.
(attached)
Keith Miller, Sebastian, said he had been told that member of Council had taken $9,000
and he knew that it was not true.
Baxter Coston, Balboa Street, Sebastian, said that the residents probably thought the
City sponsored this event as he did until tonight; and requested the name Sebastian be
removed from the event.
Neil Lagin stated every non-profit organization has rules
Julie Scozzari spoke on her husband's behalf and his intent was to show event
organizers could not get away with enforcing laws they themselves didn't follow; he
would like to see the clambake back. She also said they hoped the clambake would
come back and everything would be done right.
Charlie Saraga said he had a great time at the festival and hoped it would come back.
Betsy Field-Connelly thanked Mr. Dill for his presentation and hoped the clambake will
come back.
Tammy Outright said Mr. Dill stated tax payer money and CRA funds were used and
those records should be open for inspection too. The Mayor said those records were
presented months ago.
7
Regular City Council Meeting
October 24, 2007
Page Eight
Damien Gilliams started to read from a document he had provided to the Council
accusing foundation officers of being disrespectful to citizens, polluting the park and the
City Attorney incorporating the foundation at the City's address. The Mayor asked if he
was pressing charges. He said he was stating a fact that it was incorporated at City Hall
and she gave him his last warning. Mr. Gilliams went on to say the City Attorney was
derelict in his duties. Mayor Coy gave him his last warning and told him to leave and
asked that he be removed. Lt. Witt removed him from the meeting.
Richard Gilmore said he was proud of Council for what they went through and wanted to
see the clambake continue.
Barbara Sammon said service organizations are the backbone of the community and
hoped the clambake would come back.
Don Wright requested Sebastian stay in the event's name and encouraged the
foundation to continue.
In response to Mr. Paternoster, Mr. Dill explained the City's role was that they were one
member of a committee that made decision of benefactors. Mr. Paternoster said if the
event continued the agreement should be reworked with all of the correct terminology.
Mayor Coy called for a break at 9:36 and upon return at 9:52 all members were present.
13. NEW BUSINESS -None
14. PUBLIC INPUT
Public Input for each individual is five minutes, however, it can be extended or terminated by a majority vote
of Council members present.
There was no public input.
Mr. Wolff reminded Council that the location of "Public Input" was to be reviewed 60 days
after the July retreat and since "Public Input" was not finished from the last meeting and
rolled over tonight that perhaps individuals could give their names to the City Clerk to go on
the next agenda in such cases. Mayor Coy said Public Input was not rolled forward
because it is considered a city business meeting and requested this be put on the next
agenda for discussion.
Ms. Simchick also asked that the short/long term goals be put on the next agenda to assist in
evaluating the City Manager and Attorney, and to recap the goals for the benefit of Mr.
Paternoster.
Regular City Council Meeting
October 24, 2007
Page Nine
15. CITY ATTORNEY MATTERS
The City Attorney reported that he had been in trial for the past two days on a skate park
case which resulted in a victory.
He explained that the skate park case and the Fellsmere jury trials have kept him busy
and he still owes the resolution relating to non-conforming businesses.
He also explained that he did not feel as a charter officer that it was appropriate to take
City time to speak personally on the clambake case and legally he cannot render legal
advice to Council while sitting on the foundation's board. He said he would not serve
again on the foundation board and anticipated his term to expire within the week.
16. CITY MANAGER MATTERS
The City Manager gave kudos to the City Attorney for his two recent trials and announced
the award of a F.I.N.D. grant for the Main Street Project. He thanked the F.I.N.D.
commissioners, Bruce Barkett and Jerry Sansom, State Representative Ralph Poppell,
Margie Reynolds, and Rebecca Grohall for their assistance with the grant.
17. CITY CLERK MATTERS
The City Clerk invited the public to come to the Barber Street Sports Complex football
field dedication to Garrie Scott this Saturday at noon.
18. CITY COUNCIL MATTERS
A. Mr. Paternoster
Mr. Paternoster reminded the City Attorney to add the overgrown lot ordinance to
his list. The City Attorney said it is on Trish Adams' desk with Fish and Wildlife
Service.
B. Ms. Simchick
Ms. Simchick. said she had a rewarding opportunity to volunteer for the Special
Olympics at the County pool and invited the public to contact her to volunteer for
next year at 473-1878 or dsimchick@cityofsebastian.org.
She also mentioned that she knows of someone who participated in the My Safe
Home Program and gave the number for anyone interested in the program.
(1-866-513-6734)
Mayor Coy said she has an appointment with the Safe Inspector on Monday and
will report back.
9
Regular City Council Meeting
October 24, 2007
Page Ten
C. Mr. Wolff
Mr. Wolff reported that he has watched the sidewalk progress on Barber and
Main Street and suggested that during the next bid cycle a shorter time period
lapse between removing sod and laying the sidewalk especially during the rainy
season.
D. Mayor Coy
None.
E. Mr. Nealia
Mr. Neglia said he too contacted by Ms. Adams regarding the overgrown lot
ordinance.
He reminded the public to donate to the ecumenical food box in City Hall.
He said Hardee Park trail is the same and people are afraid of falling into the
ruts. He asked the City Manager to look into it.
He reported organization for the next American Cancer Society Relay for Life has
begun and asked people to be generous with their donations.
19. Being no further business, Mayor Coy adjourned the Regular Meeting at 10:16 p.m.
Approved at the November 14th, 2007 Regular City Council meeting.
Andrea Coy, Mayor
ATTESTs-~
Sally A. Maio, M~1C -City
10
THE SEBASTIAN CLAMBAKE FOUNDATION, INC.
Businesses, Organizations and Individual Contributors
AdPro Graphics Knights of Columbus
Americas Local Clam Farmers
Aqua Gem Farms Mailboxes, Etc.
Boys' and Girls' Club of Indian River County Palm Bay Fire Extinguishers
Brian Nolan, IRC Fire Rescue Positive Change Health Center
Capp Custom Builders Press Journal
Capt Hiram's Radio Stations: 99.7 GNX
Captain Mike Peppe 101.7 Real Radio
Cheney Brothers, Inc. STAR 94.7
Chief Davis and Sebastian Police The Breeze 97.3 FM
Chris Pinson & Sebastian Entertainment The Ocean 97.1 FM
Citrus Bank Oldies 103.7
City of Sebastian WAVE FM 92.7
City of Sebastian, CRA WAXE 1370
Coca-Cola Realty King
Commercial Workers of America Loca13180 Scripps Treasure Coast Newspaper
Council on Aging Sebastian Area Chamber of Commerce
Craig Cobb and friends Sebastian Inlet Sail & Power Squadron
Exchange Club of Sebastian Sebastian Lions Club
Felten Insurance Sebastian Properly Owners Association
GFWC Sebastian Junior Women's Club Sebastian River High School
Grant Seafood Festival Organization Sebastian River High School Band
Idea Garden Advertising Sebastian River Medical Center
Indian River National Bank Sebastian Soccer Association
Indian River County Firefighters Sebastian Tae Kwon Do
Indian River County Sheriff's Office Senior Resource Association
Indian River Seafood Smalley Sheds
Inside Track Almanac State of Florida Aquaculture Program
Jim Sexton Sysco
Jim Smalley Wal-Mart
Kashi Ashram Washington Mutual
Kashi School of Yoga Waste Management, Inc.
Kayaks, Etc William Theiss & Sons Distributors
Kee Indian River Beautiful
Ahthony M. Donini, CPA, PA
1623 US Highway 1, Suite B-4
Sebastian, FI. 32958
Telephone: (772) 388-3301
Fax: (772) 388-0810
doninia@bellsouth. net
To the Board of Directors
The Sebastian Clambake Foundation Inc.
1565 US Highway 1
Sebastian, FL 32958
I have compiled the accompanying statement of assets, liabilities, and equity -
cash basis of The Sebastian Clambake Foundation Inc: (a nonprofit corporation)
as of April 30, 2007, 2006, 2005, 2004 and 2003 and the related statements of
support and expenses -cash basis for the fiscal years then ended, in
accordance with Statements on Standards for Accounting and Review Services
issued by the American Institute of Certified Public Accountants.
A compilation is limited to presenting in the form of financial statements
information that is the representation of management. I have not audited or
reviewed the accompanying financial statements and, accordingly, do not
express an opinion or any other form of assurance on them.
October 9, 2007
The Sebastian Clambake Foundation, Inc.
Assets, Liabilities and Equity -Cash Basis
As of April 30, 2007
ASSETS
Current Assets
Checking/Savings,
Checking - IRNB
Total Checking/Savings
Total Current Assets
Fixed Assets
Furniture and Equipment
Total Fixed Assets
TOTAL ASSETS
LIABILITIES & EQUITY
Liabilities
current Liabilities
Other Current Liabilities
Sales tax payable
Total Other Current Liabilities
Apr 30, 07 Apr 30, 06
128, 668.36
128, 668.36
128,668.36
17, 886.78
17, 886.78
146, 555.14
9,255.55
9, 255.55 9, 654.36
9,255.55 9,654.36
Total Current Liabilities
Total Liabilities
Equity
Unrestricted Net Assets
Net Income
Total Equity
TOTAL LIABILITIES & EQUITY
9,255.55
77, 644.35
77,644.35
77,644.35
8,387.74
8,387.74
86, 032.09
9, 654.36
9, 654.36
76, 377.73 18,151.10
60,921.86 58,226.63
137,299.59 76,377.73
146, 555.14 86, 032.09
See accountant's compilation report.
The Sebastian Clambake Foundation, Inc.
Assets, Liabilities, and Equity -Cash Basis
As of April 30, 2005
ASSETS
Current Assets
Checking/Savings
Checking - IRNB
Total Checking/Savings
Total Current Assets
Fixed Assets
Furniture and Equipment
Total Fixed Assets
TOTAL ASSETS
LIABILITIES & EQUITY
Liabilities
Current Liabilities
Other Current Liabilities
Sales tax payable
Total Other Current Liabilities
Total Current Liabilities
Total Liabilities
Equity
Unrestricted Net Assets
Net Income
Total Equity
TOTAL LIABILITIES 8~ EQUITY
Apr 30, 05
13, 787.48
13, 787.48
13,787.48
4, 363.62 4, 363.62
4, 363.62 4, 363.62
18,151.10 75,769.78
0.00
0.00
0.00
0.00
69,446.78
(51,295.68)
18,151.10
18,151.10
Apr 30, 04
71,406.16
71,406.16
71,406.16
6,323.00
6,323.00
6,323.00
6,323.00
13,408.76
56,038.02
69,446.78
75,769.78
See accountants compilation report.
The Sebastian Clambake Foundation, Inc.
Assets, Liabilities, and Equity -Cash Basis
As of April 30, 2003
Apr 30, 03
ASSETS
Current Assets
Checking/Savings
Checking - IRNB 13,408.76
Total Checking/Savings 13,408.76
Total Current Assets 13,408.76
TOTAL ASSETS 13,408.76
LIABILITIES & EQUITY
Equity
Net Income 13,408.76
Total Equity 13,408.76
TOTAL LIABILITIES & EQUITY 13,408.76
See accountants compilation report.
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The Sebastian Clambake Foundation, Inc.
Notes to Financial Statements
April 30, 2007
Note 1 -Summary of Significant Accounting Policies
This summary of significant accounting policies of The Sebastian Clambake
Foundation, Inc. (the Foundation) is presented to assist in understanding the
Foundation's financial statements. The financial statements and notes are
representations of the Foundation's management who is responsible for their
integrity and objectivity. These accounting policies conform to generally accepted
accounting principles.
Nature of Operations -
The Foundation was chartered in the State of Florida on April 30, 2002. The Foundation
was chartered for the exclusive purpose of promoting community spirit by organizing and
leading a coalition of community and public service groups to host one or more public
festivals annually within Indian River County, Florida, with the proceeds raised used to
fund local charitable or public-purpose projects related to: cultural and public arts, public
beautification efforts, youth or senior citizen civic services, public recreation and open
space, environmental protection, educational programs or such other similar charitable or
public-purpose endeavors.
A board of volunteer directors governs the Foundation and unpaid volunteers perform all
of the work.
Basis of Accounting -
The Foundation's policy is to prepare its financial statements on the cash basis of
accounting; consequently, certain revenue are recognized when received rather than
when earned, and certain expenses and purchases of assets are recognized when cash is
disbursed rather than when the obligation is incurred.
Equipment -
It is the Foundation's policy to record equipment at cost. Expenditures for major renewals
and betterments that extend the useful lives of property and equipment are capitalized.
Expenditures for maintenance and repairs are charged to expense as incurred.
The Sebastian Clambake Foundation, Inc.
Notes to Financial Statements
April 30, 2007
Note 2 -Income Taxes
The Foundation is currently in the process of applying for tax-exempt status with The
Internal Revenue Service (IRS). Management fully expects to be formally recognized as
tax exempt under Section'501(c) 4 of the Internal Revenue Code. Therefore, no provision
or liability for federal income taxes has been included in these financial statements.
Although the Foundation expects to be granted tax-exempt status, such status has not yet
been formally granted. If IRS were to deny tax-exempt status to the Foundation, it would
have a material adverse impact on the Foundation's finances. The Foundation uses the
cash method of accounting for tax purposes.
Note 3 -Concentration of Credit Risk
The Foundation maintains most of its cash balances at one financial institution located in
Sebastian, Florida. The Federal Deposit Insurance Corporation (FDIC) insures accounts
at this institution for up to $100,000. The Foundation has not experienced any losses in
such acccunts and believes it is not exposed to any significant credit risk to cash.
Anthony M. Donini, CPA, PA
1623 US Highway 1, Suite B-4
Sebastian, FI. 32958
Telephone: (772) 388-3301
Fax: (772) 388-0810
doninia@bellsouth.net
To the Board of Directors
The Sebastian Clambake Foundation Inc.
1565 US Highway 1
Sebastian, FL 32958
I have compiled the accompanying statement of assets, liabilities, and equity -
cash basis of The Sebastian Clambake Foundation Inc. (a nonprofit corporation)
as of September 30, 2007 and the related statements of support and expenses -
cash basis for the five months then ended, in accordance with Statements on
Standards for Accounting and Review Services issued by the American Institute
of Certified Public Accountants.
A compilation is limited to presenting in the form of financial statements
information that is the representation of management. I have not audited or
reviewed the accompanying financial statements and, accordingly, do not
express an opinion or any other form of assurance on them.
October 9, 2007
The Sebastian Clambake Foundation, Inc.
Assets, Liabilities and Equity -Cash Basis
As of September 30, 2007
Sep 30, 07
ASSETS
Current Assets
Checking/Savings
Checking - IRNB 26,892.33
Total Checking/Savings 26,892.33
Total Current Assets 26,892.33
Fixed Assets
Furniture and Equipment 19,745.78
Total Fixed Assets 19,745.78
TOTAL ASSETS 46,638.11
LIABILITIES & EQUITY
Equity
Unrestricted Net Assets 137,299.59
Net Income (90,661.48)
Total Equity 46,638.11
TOTAL LIABILITIES & EQUITY 46,638.11
See accountant's compilation report.
The Sebastian Clambake Foundation, Inc.
Statement of Support and Expenses -Cash Basis
May through September 2007
TOTAL
Ordinary Income/Expense
Expense
Administrative 166.25
Professional fees 1,300.00
Total Expense 1,466.25
Net Ordinary Income (1,466.25)
Other Income/Expense
Other Expense
Grants and allocations 89,195.23
Total Other Expense 89,195.23
Net Other Income (89,195.23)
Net Income (90,661.48)
See accountant's compilation report.
10:55 AM The Sebastian Clambake Foundation, Inc.
,0/09!07 Transaction Detail By Account
Accrual Basis May through September 2007
Type Date Num Name Split
- -_ - Amount
__ Balance
Grants and allocations
Check 5/24/2007 1152 By the River Checking -IRNB 30,000.00 30,000.00
Check 7/25/2007 1157 Indian River Council on Aging Checking -IRNB 5,972.00 35,972.00
Check 7!25/2007 1159 Sebastian Soccer Assoc. Checking -IRNB 30,766.94 66,738.94
Check 7!25/2007 1158 Indian River Council on Aging Checking -IRNB 1,945.00 68,683.94
Check 7/25/2007 1160 City of Sebastian Checking -IRNB 20,511.29 89,195.23
Total Gran ts and allocations 89,195.23 89,195.23
TOTAL 89,195.23 89,195.23
Page 1
The Sebastian Clambake Foundation, Inc.
Notes to Financial Statements
September 30, 2007
Note 2 -Income Taxes
The Foundation is currently in the process of applying for tax-exempt status with The
Internal Revenue Service (IRS). Management fully expects to be formally recognized as
tax exempt under Section 501(c) 4 of the Internal Revenue Code. Therefore, no provision
or liability for federal income taxes has been included in these financial statements.
Although the Foundation expects to be granted tax-exempt status, such status has not yet
been formally granted. If IRS were to deny tax-exempt status to the Foundation, it would
have a material adverse impact on the Foundation's finances. The Foundation uses the
cash method of accounting for tax purposes.
Note 3 -Concentration of Credit Risk
The Foundation maintains most of its cash balances at one financial institution located in
Sebastian, Florida. The Federal Deposit Insurance Corporation (FDIC) insures accounts
at this institution for up to $100,000. The Foundation has not experienced any losses in
such accounts and believes it is not exposed to any significant credit risk to cash.
The Sebastian Clambake Foundation, Inc.
Notes to Financial Statements
September 30, 2007
Note 1 -Summary of Significant Accounting Policies
This summary of significant accounting policies of The Sebastian Clambake
Foundation, Inc. (the Foundation) is presented to assist in understanding the
Foundation's financial statements. The financial statements and notes are
representations of the Foundation's management who is responsible for their
integrity and objectivity. These accounting policies conform to generally accepted
accounting principles.
Nature of Operations -
The Foundation was chartered in the State of Florida on April 30, 2002. The Foundation
was chartered for the exclusive purpose of promoting community spirit by organizing and
leading a coalition of community and public service groups to host one or more public
festivals annually within Indian River County, Florida, with the proceeds raised used to
fund local charitable orpublic-purpose projects related to: cultural and public arts, public
beautification efforts, youth or senior citizen civic services, public recreation and open
space, environmental protection, educational programs or such other similar charitable or
public-purpose endeavors.
A board of volunteer directors governs the Foundation and unpaid volunteers perform all
of the work.
Basis of Accounting -
The Foundation's policy is to prepare its financial statements on the cash basis of
accounting; consequently, certain revenue are recognized when received rather than
when earned, and certain expenses and purchases of assets are recognized when cash is
disbursed rather than when the obligation is incurred.
Equipment -
It is the Foundation's policy to record equipment at cost. Expenditures for major renewals
and betterments that extend the useful lives of property and equipment are capitalized.
Expenditures for maintenance and repairs are charged to expense as incurred.
9:52 AM The Sebastian Clambake Foundation, Inc.
,o/,0/07 Transaction Detail By Account
Accrual Basis All Transactions
Type Date Num Name Split Amount
Grants and allocations
Check 4/13/2003 1035 American Legion Checking -IRNB 50
00
Check 4/13/2003 1032 Boys 8 Girls Club Checking -IRNB .
32
230
00
Check 4/13/2003 1034 Masonic Lodge Checking -IRNB ,
.
50
00
Check 4/13/2003 1037 Sebastian Band Boosters Checking -IRNB .
300.00
Check 4/13/2003 1036 Sebastian Girls Volleyball Checking -IRNB 500
00
Check 4/13/2003 1033 Sebastian Propery Owners Association Checking -IRNB .
75
00
Check 10/22/2004 1069 Boys & Girls Club Checking -IRNB .
50
000.00
Check 3/22/2005 1095 Sebastian Area Chamber of Com. Checking -IRNB ,
1
500.00
Check 6/1/2006 1097 SRHS Band Boosters Checking -IRNB ,
1
000
00
Check 11/9/2006 1127 Exchange Club Checking -IRNB ,
.
1
000.00
Check 1 t/14/2006 1133 Kashi Checking -IRNB ,
1
000.00
Check 11/14/2006 1134 City of Sebastian Checking -IRNB ,
500.00
Check 11/14/2006 1130 GFWC Seb. Junior Womans Club Checking -IRNB 800
00
Check 11/14/2006 1131 Sebastian Propery Owners Association Checking -IRNB .
1
000
00
Check 11/14/2006 1132 Boys 8 Girls Ctub Checking -IRNB ,
.
500
00
Check 4/11/200 1151 Council on Aging Inc Checking -IRNB .
8
320.16
Check 5/24/2007 1152 By the River Checking -IRNB ,
30
000.00
Check 7/25/2007 1157 Indian River Council on Aging Checking -IRNB ,
5
972.00
Check 7/25/2007 1159 Sebastian Soccer Assoc. Checking -IRNB ,
30
766
94
Check 7/25/2007 1158 Indian River Council on Aging Checking -IRNB ,
.
1
945
00
Check 7/25/2007 1160 City of Sebastian Checking -IRNB ,
.
20,511.29
Total Grants and allocations 188,020.39
_. _. _ _.
TOTAL
188,020.39
Balance
50.00
32,280.00
32,330.00
32,630.00
33,130.00
33, 205.00
83,205.00
84,705.00
85, 705.00
86, 705.00
87,705.00
88, 205.00
89, 005.00
90, 005.00
90,505.00
98,825.16
128,825.16
134, 797.16
165, 564.10
167,509.10
188, 020.39
188,020.39
188,020.39
Page 1