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HomeMy WebLinkAbout11182009City Council Present: Mayor Richard H. Gillmor Vice -Mayor Jim Hill Council Member Andrea Coy Council Member Eugene Wolff Council Member Don Wright None. CtlY OF HOME OF PELICAN ISLAND SEBASTIAN CITY COUNCIL MINUTES REGULAR MEETING WEDNESDAY, NOVEMBER 18, 2009 6:30 P.M. CITY COUNCIL CHAMBERS 1225 MAIN STREET, SEBASTIAN, FLORIDA 1. Mayor Gillmor called the regular meeting to order at 6:36 p.m. 2. A moment of silence was held. 3. The Pledge of Allegiance was recited. 4. ROLL CALL Staff Present: City Manager, Al Minner City Attorney, Robert Ginsburg City Clerk, Sally Maio Deputy City Clerk, Jeanette Williams Airport Director, Joseph Griffin Growth Management Director, Rebecca Grohall Growth Management Manager, Jan King Deputy Chief, Greg Witt Police Captain, Bob Lockhart MIS Systems Analyst, Rob Messersmith 5. AGENDA MODIFICATIONS Modifications and additions require unanimous vote of City Council members Regular City Council Meeting November 18, 2009 Page Two 6. 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. 09.118 A. Presentation of Plaque to Former City Council Member Dale Simchick Mayor Gillmor read and presented a plaque to former Council Member Simchick on behalf of City Council. Ms. Simchick thanked all citizens and encouraged everyone to be community patriots. 09.151 B. Proclamation Arbor Day November 18, 2009 1 Mayor Gillmor read and presented the proclamation to Barbara Salmon, member of the Natural Resources Board. Brief Announcements Mr. Hill announced the City took third place in the Fireman's Chili Cook Off and thanked Mayor Gillmor for his participation. Mr. Wright invited the public to join in the Chamber of Commerce Light Up Night on Friday, December 4 from 5:30 pm to 8 pm. Ms. Coy noted the Chamber of Commerce is looking for more business participants. Mayor Gillmor announced the Finance Director that the Florida Government Finance Officers Association has awarded Ken Killgore a Certificate of Achievement for excellence in financial reporting. 7. 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 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. 3 -4 A. Approval of Minutes 10/28/09 Regular Meeting Minutes 7 -9 B. Approval of Minutes 11/9/09 Special Meeting Minutes 09.059 C. Approve Change Order #12 to S. E. Cline in the Amount of $24,965.00 for 11 -17 Additional Pipe Work for the Collier Canal Project (Administrative Services Transmittal, Change Order, E -Mail, Design, Summary of Change Orders) 09.125 D. Approve Change Order #2 to H D Construction, Inc. in the Amount of $32,960 19 -24 for Access Road East and Taxi Lane E (Airport Transmittal, Change Order, E -Mail) MOTION by Ms. Coy and SECOND by Mr. Hill to approve the consent agenda. Result of the roll call: Ayes: All Nays: None Passed 5 -0 2 Regular City Council Meeting November 18, 2009 Page Three 8. COMMITTEE REPORTS APPOINTMENTS Ms. Coy reported that the tax abatement referendum passed the Indian River County Economic Development Council and invited them to attend the December 2 City Council Economic Development Workshop. Ms. Coy suggested Commission Chairman O'Bryan might want to give a presentation at the City's Economic Development workshop. Mayor Gillmor invited businesses to attend the workshop. 09.004 A. Citizens Budget Review Advisory Committee 25 (City Clerk Transmittal, Code, List) i. Report on Appointment Procedures Scheduled for 12/9/09 The City Clerk said this is for information only and that formal appointments will be made on December 9 She asked each Council Member to make their appointment and have the appointee come into the Clerks office to fill out an application for the record, clarifying all Council appointees will be officially announced and two at -large positions will be appointed. 09.053 B. Temporary Waterfront Committee 29 36 (City Clerk Transmittal, R- 09 -42, Application, Ad) Interview, Unless Waived, Fill One At -Large Member Position Mr. Wolff said at the time the agenda was written only one applicant responded to the advertisement, thought it prudent to look at applications submitted in June when the committee was established, and said two more applications had come in this week though one was not eligible. He suggested postponing this item while these individuals are contacted to see if they wished to be reconsidered. Mr. Wright noted there might be another opening on the committee. Mayor Gillmor said the other opening will have to be a fisherman. Ms. Coy said she sees two applicants here tonight but will go with the pleasure of council. Mr. Wolff said we should give everyone the benefit of the doubt. Mayor Gillmor suggested maybe we can speak to whoever is here tonight. Mr. Hill said it would be more practical to do it all at once. The City Clerk explained it was the practice of her office to provide all unsuccessful applications for a particular position if they were less than one year old based on adopted procedures, but that had not been done with this item. Mayor Gillmor suggested the item be postponed for all applicants to be notified and there was a consensus of Council to do so. 9. PUBLIC HEARINGS None 10. UNFINISHED BUSINESS None 3 Regular City Council Meeting November 18, 2009 Page Four 11. PUBLIC INPUT (Procedures on Back of Agenda) Bruce Zingman said he had received notice that Santa Claus is coming to town! He announced that the Christmas parade will take place along Indian River Drive from Main Street to Riverview Park on Saturday, December 5, 2009 from 6 pm to 9 pm and is sponsored by Sebastian Chamber of Commerce, GFWC Women's Club, Sebastian Property Owners, and Sunny's Model Trains; that the parade will deliver Santa to his house in Riverview Park, and that participants can contact the Chamber at 589 -5969 or visit them at 700 Main Street. Damien Gilliams, 1623 US Highway 1, said he had an unusual occurrence this week, with Council Member Coy attempting to stop him from transporting his personal property and asked if this is a new Council policy. Mr. Hill called a point of order noting this is not a function of Council, and that he should take it up with that individual. Mayor Gillmor told Mr. Gilliams to pick another subject. Mr. Gilliams said Ms. Coy required him to address her at the dais, and Ms. Coy said this is not for the board and asked that we move on without extraneous comments. Mr. Gilliams called a point of order and he was told this is a civil matter. Mayor Gillmor again asked him to pick another subject, and gave him a first warning. Mr. Gilliams said the Public Information Officer made an incorrect statement to the press, said he had been invited by the property owner to come on the property, and the PD should get its facts straight. Mr. Gilliams asked why New Business was added to the CRA agenda and Ms. Monier was allowed to speak, said he had raised his hand to speak and was not called upon and asked if the Mayor was discriminating against him. Mayor Gillmor said he thought Mr. Gilliams was scratching his head. Mr. Gilliams congratulated Mr. Wright, Mr. Wolff, and Ms. Coy on their election. 12. NEW BUSINESS 09.152 A. First Reading Ordinance No. 0 -09 -06 Petition for Voluntary Annexation by 37 -70 Bridgeton Real Fund 1, LP for a 5.9 Acre Parcel Set Public Hearing for December 16, 2009 (GMD Transmittal, 0- 09 -06, Letter, Staff Report, Map, P Z Minutes, F.S.171.044) AN ORDINANCE OF THE CITY OF SEBASTIAN, FLORIDA, PROVIDING FOR THE VOLUNTARY ANNEXATION FOR LAND CONSISTING OF 5.90 ACRES, MORE OR LESS, LYING SOUTH OF VICKERS ROAD (A.K.A. 99 STREET) AND WEST OF THE F.E.C. RAILROAD; PROVIDING FOR INTERIM LAND USE AND ZONING CLASSIFICATION; PROVIDING FOR CONFLIT; PROVIDING FOR EFFECTIVE DATE. 4 Regular City Council Meeting November 18, 2009 Page Five The City Attorney read Ordinance Nos. 0- 09 -06, 0- 09 -07, and 0 -09 -08 by title. He said they could be discussed together but should have separate motions. He advised that during its hearing, Ordinance No. 0- 09 -08, rezoning, will be treated as quasi judicial but would not be tonight. Mr. Wright said there is a mobile home park close to the railroad, and directed Council to the Planning and Zoning Commission motion on circle page 68 of the packet which included a reference to a covenant that was not available to the Planning and Zoning Commission at the time they took action on the issue, noted the covenant is substantially different than what their motion indicated. He asked if the covenant should go back to the Commission to see if it meets the intent of what they had in mind when they made their motion. Mr. Wolff agreed with Mr. Wright and asked what the intent of the annexation was, and what does the City allow that the County doesn't. The Growth Management Director said the applicant is here, staff believes the intent of Planning and Zoning has been met and read from page 22:39 LDC Industrial Activities, and advised that if the property came into the City, the City would have greater control than if it remained in the County. Mr. Wolff asked why the County does not want this use and the Growth Management Director said they weren't interested in changing the land use. The Growth Management Director noted one parcel was currently IRC Commercial Heavy and one was Mobile Home and Ms. Coy reminded Council that the County was also not willing to work with Shady Rest on their requested land use change. Mayor Gillmor said you can't so prohibit that they can only build warehouses. The City Attorney said on the P Z question, when he was asked how P Z could be assured that the use would be something along the lines of storage, his response was that it can be dealt with in a restrictive covenant, though we cannot write it. He said the property owner is voluntarily restricting the uses and noted there is a difference in the P Z motion and the covenant. He said it is within the discretion of Council to approve or deny, defer back to P Z, or hear from applicant. Mr. Wright said he was in favor of the annexation but was concerned people were given assurances of what was going to happen and he did not see that in this covenant, and has had questions about covenant enforcement if the property changed hands. He said he was not sure of any urgency to approve this and would rather have it deferred back to P Z. Ms. Coy asked if we can we can give it initial approval, send it back to P Z in the meantime and still schedule the hearing. Mr. Wolff said he was generally in favor and agreed with Ms. Coy. The City Attorney advised Council could pass this on first reading, and advised the covenant runs with the land even if it is taken by a mortgagee. 5 Regular City Council Meeting November 18, 2009 Page Six MOTION by Ms. Coy and SECOND by Mayor Gillmor to approve Ordinance No. 0- 09 -06, petition for voluntary annexation by Bridgeton Real Fund 1, LP for a 5.9 acre parcel and set public hearing for December 16th, 2009. The City Attorney said we could have the item go back to P Z on December 3rd with final hearing December 16 Mayor Gillmor called for public input, and received no response. Result of roll call: Ayes: All Nays: None Passed 5 -0 09.152 B. First Reading Ordinance No. 0- 09 -07- Land Use Amendment for Bridgeton 71 78 Real Fund 1, LP 5.9 Acre Parcel Set Public Hearing for December 16, 2009 (GMD Transmittal 0- 09 -07, Application) AN ORDINANCE OF THE CITY OF SEBASTIAN, FLORIDA APPROVING AN AMENDMENT TO THE COMPREHENSIVE PLAN WHICH AMENDS THE FUTURE LAND USE MAP TO DESIGNATE AN INITIAL LAND USE CLASSIFICATION OF INDUTRIAL (IND) FOR ANNEXED LAND WITH A PRIOR COUNTY LAND USE DESIGNATION OF MEDIUM DENSITY RESIDENTIAL -2 (M -2) AND COMMECIAUINDUSTRIAL (C /I) FOR LAND CONSISTING OF 5.90 ACRES, MORE OR LESS, SITUATED SOUTH OF VICKERS ROAD (A.K.A. 99 STREET) AND WEST OF THE F.E.C. RAILROAD; AUTHORIZING FINDINGS AND ADMINISTRATIVE ACTIONS; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR EFFECTIVE DATE. MOTION by Ms. Coy and SECOND by Mr. Hill to approve first reading of Ordinance No. 0 -09 -07 land use amendment for Bridgeton Real Fund 1, LP for a 5.9 acre parcel and set public hearing for December 16th, 2009. Result of roll call: Ayes: All Nays: None Passed 5 -0 09.152 C. First Reading Ordinance No. 0 -09 -08 Zoning Amendment for Bridgeton Real 79 86 Fund 1, LP 5.9 Acre Parcel Set Quasi Judicial Public Hearing for December 16, 2009 (GMD Transmittal, 0- 09 -08, Application) AN ORDINANCE OF THE CITY OF SEBASTIAN, FLORIDA, DESIGNATING AN INITIAL ZONING CLASSIFICATION OF INDUSTRIAL (IN) FOR ANNEXED LANDS WITH A PRIOR COUNTY ZONING DESIGNATION OF RESIDENTIAL MOBILE HOME. 8 UNITS PER ACRE (RMH -8) AND HEAVY COMMERCIAL (CH) FOR LAND CONSIDITING OF 5.90 ACRES, MORE OR LESS, SITUATED SOUTH OF VIKERS ROAD (A.K.A. 99 STREET) AND WEST OF THE F.E.C. RAILROAD; PROVIDING FOR REPEAL OF ORDINANCES OR PARTS OF ORDINANCE IN CONFLICT HEREWITH; PROVIIDNG FOR SEVERABILITY; AND PROVIDING FOR EFFECTIVE DATE. 6 Regular City Council Meeting November 18, 2009 Page Seven MOTION by Ms. Coy and SECOND by Mr. Hill to approve first reading Ordinance No. 0 -09 -08 zoning amendment for Bridgeton Real Fund 1, LP for a 5.9 acre parcel and set quasi-judicial public hearing for December 16, 2009 Result of roll call: Ayes: All Nays: None Passed 5 -0 The City Attorney advised a final motion to send the items back to P Z before it comes back to Council on December 16 MOTION by Mayor Gillmor and SECOND by Ms. Coy to have P Z review the covenant before it comes back to Council on December 16 Result of roll call: Ayes: All Nays: None Passed 5 -0 09.153 D. Award Nuisance Abatement/Lot Mowing Contracts to Staff Recommended 87 -98 Vendors as Listed on an As- Needed Basis (City Manager Transmittal, Sample Contract) The City Manager recommended approval as set out in the transmittal. Mr. Wolff asked about Absolute and Greener Pastures, noting the vast difference in costs. The City Manager some costs are artificially low, if one doesn't perform we can use another, noting we will have to rotate to keep this working and will do our best for as little as possible. Mr. Wright cited page 97 of the packet regarding insurance provisions in the contract, whereby it requires the insurance be from an A+ rated company, expressing doubt that any of these companies have A+ rated insurance. The City Manager offered to strike that provision. Mr. Wright said the City Attorney could give advice to make sure insurance companies are acceptable. The City Attorney suggested adding "or as otherwise acceptable to the City," and said we may be pleasantly surprised to find that they are able to get these ratings. MOTION by Mayor Gillmor and SECOND by Ms. Coy to approve with the amended language. Damien Gilliams said this the mowing issue is mostly property foreclosures and asked why we do not have a requirement that banks have to register with the City, and Mayor Gillmor said that is an excellent idea, and he may have information on that from the FLC conference. 7 Regular City Council Meeting November 18, 2009 Page Eight David DeVirgilio asked how often we mow and how high the grass has to be and the City Manager said when they don't meet code. Mr. DeVirgilio suggested mowing lower so we can mow less. It was noted that each property has to be cited each time there is a violation. Result of the roll call: AYES: All NAYS: None Passed 5 -0 09.007 E. Review of Resolution No. R- 09 -05 Council Meeting Procedures (City Clerk 99 106 Transmittal, R- 09 -05) Mr. Hill suggested removing Section 8 Paragraph C since Roberts Rules of Order give the chair the authority to run the meeting. MOTION by Mr. Hill and Coy to remove Section 8C. Mayor Gillmor called for public input, and received no response. Mr. Wright suggested a cumulative time limit on public input, maybe ten minutes, but there was no consensus of Council to do so. The resolution will be brought back to a December consent agenda as amended for approval. 13. CITY ATTORNEY MATTERS None. 14. CITY MANAGER MATTERS None. 15. CITY CLERK MATTERS None. 16. CITY COUNCIL MATTERS A. Mayor Gillmor 09.154 i. Appointments to County and Regional Boards and Committees (City 107 116 Clerk Transmittal, List) The revised County and Regional Boards and Committees liaison list is attached as amended at this meeting. 8 Regular City Council Meeting November 18, 2009 Page Nine 09.022 ii. Assignments to Monitor County Commission Meetings (City Clerk 117 Transmittal) January Wright February Wolff March Coy April Hill May Gillmor June Wright July Wolff August Coy September Hill October Gillmor B. Vice Mayor Hill Mr. Hill requested the City Manager look into handicapped access problems in the area of the Main Street boat ramp and Chamber of Commerce building, specifically concern with turf block. The City Manager responded it meets ADA standards but there needs to be signage to direct people to appropriate parking. Mr. Wolff asked if there was a problem with the toilet facility and the City Manager said he would look at it. Mr. Hill suggested the following items for discussion at the Economic Development Workshop: Abatement Issue Method to Provide Exemptions to LDR Provisions Allow Board of Adjustment to Approve Temporary Suspension of Compliance Designate Staff Member as Economic Development Officer Fast Tracking Permitting for Targeted Industries Discussion continued on putting the Economic Development plan into the comprehensive land use plan and possible effects of the "hometown democracy" question if put into effect. Mr. Wright advised not being too cautious and to look at recommendations made on the Economic Development plan. He said he had ideas for the workshop he will discuss with the City Manager. C. Council Member Coy Ms. Coy asked the City Manager to look into fixing the historical marker at the corner of Riverview Park which is leaning. 9 Regular City Council Meeting November 18, 2009 Page Ten .00 RicharrH. Gillmor, Mayor Ms. Coy stated the VFW has been taking verbal abuse and harassment from members of the public because of her membership in that organization, and to respond to their accusations she provided official VFW documents for the City's records (see attached), including permits for amusement machines from the Department of Revenue. She asked that these attacks stop because the veterans do not deserve it. D. Council Member Wolff Mr. Wolff expressed concern for information provided regarding an allowance of $23 for staff eligible for City cell phones in lieu of a phone. He said he thought Council members should not accept it because of the expense account they receive. He said Council needs to set an example in times of budget cuts to staff. The City Clerk explained that she had notified all members that the allowance was available to them because it was provided to a new member of Council. Ms. Coy said she had never accepted a cell phone and would not accept the allowance. E. Council Member Wright Mr. Wright noted that the December 16 Regular Council meeting was missing from the December calendar and the City Clerk said it would be corrected. Mr. Wright also announced the LoPresti Saturday morning event on December 5 and invited everyone to come out to this great community event and breakfast. 17. Being no further business, Mayor Gillmor adjourned the regular meeting at 8:35 p.m. Approved at the December 9, 2009 Regular City Council Meeting. A ST: CrnC Depot/ Cify C!irlc �D r ally A. Maio, MMC City Clerk 10 Answer ID 434 Products Accounting and Finance Date Created 01/30/2008 02:03 PM Last Updated 01/30/2008 02:03 PM Access Level Everyone Veterans of Foreign Wars (VFW) Is it mandatory for a VFW Post to file a 990 at the end of the year? Question Answer Organizations exempt from income tax under Section 501(c) of the IRC are generally required to file Form 990 by the 15 day of the fifth month following the close of their accounting year. If the organization's annual gross receipts are normally more than $25,000, the organization must file form 990 or 990 -EZ. With the passage of the Pension Protection Act of 2006, smaller tax exempt organizations with gross receipts under $25,000 are now required to electronically file Form 990 -N, also called the e- Postcard, with the IRS annually. Organizations that do not file Form 990 -N, or an information return Form 990 or 990 -EZ for three consecutive years, will have their tax exempt status revoked as of the filing due date of the third year. Gross receipts are considered to be normally less than $25,000 if the organization is: 1) Up to a year old and has gross receipts of $37,500 or less during the first tax year; 3) Three years old or more and has averaged $25,000 or Tess in gross receipts for the immediately preceding three tax years. Page 1 of 1 2) Between one and three years old and has averaged $30,000 or less in gross receipts during each of its first two tax years; or If annual gross receipts are normally more than $25,000, the organization must file Form 990 or 990 EZ. If the organization's gross receipts during the year are less than $100,000 and its total assets at the end of the year are less than $250,000, it may file from 990 -EZ. However, if either gross receipts or assets are above those limits, Form 990 must be filed. For purposes of filing requiremeo ts, gross receipts include: total contributions, gifts and grants; program service revenue; membership dues and assessments; gross investment income (including interest, dividends, gross rents, and other investment income); gross income from the sale of assets other than inventory; gross income from special fundraising events; gross sales net of return allowances, and any other revenue. IRS regulations require that all tax exempt organizations make both their Application for Exemption and 990's for the last three years available for public inspection at their principal office and provide copies in response to written requests, subject to the payment of reasonable fees. There are substantial penalties for violation of these regulations. http: /vfwhq. custhelp. com/cgi- bin /vfwhq. cfg /php /enduser /prnt_adp.php ?p_faqid= 434 &p_created 12017... 11/19/2009 a) co V t 0 0 0 t t0 2 C 0 E d N 3 E 0 O co co 0 Q) O O N O E E 'x E RS a) CLS a) 0. O O O N 0 L N c a 3 o c a) .Q 'a c 0 o rs N o. O O a _c o L N Y W CO N c o E CC z o w 0 O N LL M LL Z J 0 ¢tL N N Z Z Q ¢OI J V) W H In m W r' W CO cn U 0 H E1 a 00 wU a av ZH 0 1-101 (1) frirri mm Q °W aw O cw LL O 0 W vi 1— �0 W 014 00 ZH F A U rI m w H w m 0 rzl >4 Eng El aw am w y 0 CO H 0 ri 14 a FA* 5 0 0 E-+ Ea w aH?+amEn xi rtoa0oo U 0 0 maa O Awr WW H 0 Z Ow Or,wx,r4�w mc4H o a� 0Mwaww� ca M 04 1-1 ui a xaa04 00 c H O rtO t WM 0 a' 1.41:1 w 4 H� H 4 41 1:11 ZmHH'DH a› o,- a O 00ZE•1E10E1 x 0 0 Hr-1 N OHwmmam 0 4 0 4- ri EiUog .4 4 M C7 N Hal 4i aHMIalinill U w ro 0 a ww1-+w v WTI k 14 mmaom N N N 9 (1)0'daZ0 0HZ0wu� O Z O r ('4 N N .1 5 o Q F- W L.. L Z -i W F- d F- O F- LL co 0 N a QMZr- Z L Z o M O ¢o0 mu) o 4 0 Q E uJ c w Q uJ z 0 uJ w CC 0 Q 0 w CC w B n CC z U E Z Z 44 e5w u) u) m m =w U) U) j k 5 '01/13/2009 10:29 AM I 990 rtment of the Treasury al Revenue Service or the 2007 calendar year, or tax ;heck if applicable: lddresschange Jame change nitial retum Termination Amended return Application pending Website: N/A Please use IRS label or print or type. See Specific Instruc- tions. Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) The organization may have to use a copy of this return to satisfy state reporting requirem year beginning 7/01/07 and ending 6/30/08 C Name of organization Veterans of Foreign Wars Post 1021 Number and street (or P.O. box if mail is not delivered to street address) 815 Louisana Avenue City or town, state or country, and ZIP 4 S FL 32958 -4111 Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitable trusts must attach a completed Schedule A (Form 990 or 990 -EZ). Organization type rr�� (check only one) I °I 501(c) 19 (insert no.) n 4947(a)(1) or n 527 Check here if the organization is not a 509(a)(3) supporting organization and its gross receipts are normally not more than $25,000. A retum is not required, but if the organization chooses to file a retum, be sure to file a complete retum. ar Privacy Act and Paperwork Reduction Act Notice, see the separate istructions. AA Eril�loyer identification number 65- 0176824 om /suite H and 1 are not applicable to section 527 yrgani H(a) Is this a group return for affiliates? H(b) If "Yes," enter number of affiliates H(c) Are all affiliates included? (If "No, attach a list. See instructions.) H(d) Is this a separate return filed by an organization covered by a group ruling? E Telephone number 772 589 -3405 F Accounting method: [LIE Cash Accrual Other (specify) Group Exemption Number 1676 OMB No. 1545 -0047 2007 Open to Public Inspection zations. D Yes No Yes E No ICI Yes I l M Check U if the organization is not required Gross receipts: Add lines 6b, 8b, 9b, and 10b to line 12 213,784 to attach Sch. B (Form 990, 990 -EZ, or 990 -PF). art I Revenue, Expenses, and Changes in Net Assets or Fund Balances (See the instructions. Contributions, gifts, grants, and similar amounts received: Contributions to donor advised funds Direct public support (not included on line 1 a) Indirect public support (not included on line la) Government contributions (grants) (not included on line 1 a) Total (add lines 1a through 1d) (cash 12,377 noncash Program service revenue including govemment fees and contracts (from Part VII, line 93) Membership dues and assessments See Statement 1 Interest on savings and temporary cash investments Dividends and interest from securities Gross rents Less: rental expenses Net rental income or (loss). Subtract line 6b from line 6a Other investment income (describe Gross amount from sales of assets other than inventory Less: cost or other basis and sales expenses Gain or (loss) (attach schedule) Net gain or (loss). Combine line 8c, columns (A) and (B) Special events and activities (attach schedule). If any amount is from gaming, check here 1 a b c d e 2 3 4 5 6a b c 7 8a b c d 9 a Gross revenue (not including of contributions reported on line 1b) b Less: direct expenses other than g expenses (A) Securities la 1b 1c 1d 6a 12,377 6b 8a 8b 9a fundraisin ex l 9b (B) Other c Net income or (loss) from special events. Subtract line 9b from line 9a 10a Gross sales of inventory, less retums and allowances 191,832 b Less: cost of goods sold 110a 10 108,440 c Gross profit or (loss) from sales of inventory (attach schedule). Subtract line 10b from line 10a S tmt 2 11 Other revenue (from Part VII, line 103) 12 Total revenue. Add lines le, 2, 3, 4, 5 6c, 7, 8d, 9c 10c, and 11 13 Program services (from line 44, column (B)) 14 Management and general (from line 44, column (C)) 15 Fundraising (from line 44, column (D)) 16 Payments to affiliates (attach schedule) 17 Total expenses. Add lines 16 and 44, column (A) 18 Excess or (deficit) for the year. Subtract line 17 from line 12 19 Net assets or fund balances at beginning of year (from line 73, column (A)) 20 Other changes in net assets or fund balances (attach explanation) See Statement 3 21 Net assets or fund balances at end of year. Combine lines 18, 19, and 20 le 2 3 4 5 6c 7 8d 10c 11 12 13 14 15 16 17 18 19 20 21 12,377 1 584 83 392 7 794 105 344 13 716 89 423 3 630 106 769 1 425 254,864 2,261 251,178 Form 990 (2007) c Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(0(1)) and persons described in section 4958(c)(3)(B) 6 Salaries and wages of employees not included on lines 25a, b, and c 7 Pension plan contributions not included on lines 25a, b, and c 8 Employee benefits not included on lines 25a 27 9 Payroll taxes Professional fundraising fees 1 Accounting fees t Legal fees 3 Supplies 1 Telephone i Postage and shipping Occupancy Equipment rental and maintenance Printing and publications I Travel I Conferences, conventions, and meetings 22a 22b 23 24 25a 25b 25c 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43a 43b 43c 43d 43e 43f 43g 44 (A) Total 13,716 7,860 665 1,461 10,634 2,353 219 28,870 7,779 1,939 6,430 24,843 106,769 (8) Program services 13,716 13,716 (C) Management and general 7,860 665 1,461 7,004 2,353 219 28,870 7,779 1,939 6,430 24,843 89,423 Grants paid from donor advised funds (attach schedule) (cash cash If this amount includes foreign grants, check here U !2b Other grants and allocations (attach schedule) S tmt 4 (cash 13,716 gm If this amount includes foreign grants, check here !3 Specific assistance to individuals (attach schedule) !4 Benefits paid to or for members (attach schedule) 5a Compensation of current officers, directors, key employees, etc. listed in Part V -A See Statement 5 Interest Depreciation, depletion, etc. (attach schedule) Other expenses not covered above (itemize): a See Statement 6 b c d e A /29 AM yam) 'Veterans of Foreign Wars Post 10210 65- 0176824 Statement of Functional Expenses o not include amounts reported on line 6b, 8b, 9b, 10b, or 16 of Part I. b Compensation of former officers, directors, key employees, etc. listed in Part V -B Total functional expenses. Add lines 22a through 43g. (Organizations completing columns (B) -(D), carry these totals to lines 13 =15 int Costs. Check if you are following SOP 98 -2. Page 2 All organizations must complete column (A). Columns (B), (C), and (D) are required for section 501(c)(3) and (4) organizations and section 4947(a)(1) nonexempt charitable trusts but optional for others. (See the instructions.) any joint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services? Li Yes Yes," enter (i) the aggregate amount of these joint costs (ii) the amount allocated to Program services the amount allocated to Management and general and (iv) the amount allocated to Fundraising (D) Fundraising 3,630 3 630 No Form 990 (2007) It is the organization's primary exempt purpose? FRATERNAL PATRIOTIC ,HISTORIC& EDUCATIONAL irganizations must describe their exempt purpose achievements in a clear and concise manner. State the number lents served, publications issued, etc. Discuss achievements that are not measurable. (Section 501(c)(3) and (4) rnizations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants and allocations to others.) Program Service Expenses (Required for 501(c)(3) and (4) orgs., and 494 alto trusts; but optional for others.) (Grants and allocations If this amount includes foreign grants, check here I l (Grants and allocations If this amount includes foreign grants, check here I I ;Grants and allocations If this amount includes foreign grants, check here [1 Grants and allocations If this amount includes foreign grants, check here )ther program services (attach schedule) Grants and allocations See Stmt 7 If this amount includes foreign grants, check here I I .29 AM v7) Veterans of Foreign Wars Post 10210 65- 0176824 Statement of Program Service Accomplishments (See the instructions.) is available for public inspection and, for some people, serves as the primary or sole source of information about a r organization. How the public perceives an organization in such cases may be determined by the information presented retum. Therefore, please make sure the retum is complete and accurate and fully describes, in Part III, the organization's )rams and accomplishments. Page 3 penses (should equal line 44, column (B), Program services) 0 Form 990 (2007) Where required, attached schedules and amounts within the description column should be for end -of -year amounts only. (A) Beginning of year (B) End of year 45 Cash —non- interest bearing 46 Savings and temporary cash investments 47a Accounts receivable b Less: allowance for doubtful accounts 48a Pledges receivable b Less: allowance for doubtful accounts 49 Grants receivable 50a Receivables from current and former officers, directors, trustees, key employees (attach schedule) b Receivables from other disqualified persons (as defined persons described in section 4958(c)(3)(B) (att. schedule) 51a Other notes and loans receivable (attach schedule) b Less: allowance for doubtful accounts 52 Inventories for sale or use 53 Prepaid expenses and deferred charges 54a Investments publicly- traded securities b Investments —other securities (attach schedule) 55a Investments —land, buildings, and equipment: basis b Less: accumulated depreciation (attach schedule) 47a 39,203 45 38,750 32,514 46 1,862 47c 47b 48a 48c 48b under 51a and section 4958(f)(1)) and 49 50a 50b 51 c 51 b 55a Co st Cost FMV FMV 3,787 52 7,428 53 54a 54b 55c 55b 56 Investments —other (attach schedule) 57a Land, buildings, and equipment: basis 57a 184,551 56 179,360 57c 169,525 b Less: accumulated depreciation (attach schedule) See Statement 8 57b 15,026 58 Other assets, including program related investments (describe See Statement 9 59 Total assets (must equal line 74). Add lines 45 through 58 58 33,613 254,864 59 251,178 60 Accounts payable and accrued expenses 61 Grants payable 62 Deferred revenue 63 Loans from officers, directors, trustees, and key employees (attach schedule) 64a Tax exempt bond liabilities (attach schedule) b Mortgages and other notes payable (attach schedule) 65 Other liabilities (describe 66 Total liabilities. Add lines 60 through 65 60 61 62 63 64a 64b 65 0 66 0 Organizations that follow SFAS 117, check here U and complete lines 67 through 69 and lines 73 and 74. 67 Unrestricted 68 Temporarily restricted 69 Permanently restricted Organizations that do not follow SFAS 117, check here and complete lines 70 through 74. 70 Capital stock, trust principal, or current funds 71 Paid -in or capital surplus, or land, building, and equipment fund 72 Retained eamings, endowment, accumulated income, or other funds 73 Total net assets or fund balances. Add lines 67 through 69 or lines 70 through 72. (Column (A) must equal line 19 and column (B) must equal line 21) 74 Total liabilities and net assets/fund balances. Add lines 66 and 73 218,062 67 251,178 36,802 68 69 70 71 72 254,864 73 251,178 254,864 74 251,178 9.29 AM of Foreign Wars Post 10210 65- 0176824 Balance Sheets (See the instructions. Page 4 Form 990 (2007) (A) Name and address (B) Title and average hours per week devoted to position (C) Compensation (If not paid, enter 0 -.1 (D) Contributions to e l ans n 8 debe n dt c�moensahon (E) Expense account and other allowances Thomas M. Girouard Sebastian 349 Bayfront Terrace FL 32958 Quarter Mast 0 0 0 0 John Haskins Sebastian 1282 Schumann Drive FL 32958 Commander 0 0 0 0 Andrea Co- Sebastian 510 Palm Court FL 32958 Sr Vice Comd 0 0 0 0 Jack Willis Sebastian 191 Day Drive FL 32958 Jr Vice Comd 0 0 0 0 Charles Cook Sebastian 480 Quarry Lane FL 32958 Adjutant 0 0 0 0 .29 AM, Veterans of Foreign Wars Post 10210 65- 0176824 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return (See the instructions. bi b2 b3 b4 d1 d2 a b c' d e fatal revenue, gains, and other support per audited financial statements Amounts included on line a but not on Part I, line 12: 1 Net unrealized gains on investments 2 Donated services and use of facilities 3 Recoveries of prior year grants 4 Other (specify): Add lines bi through b4 Subtract line b from line a Amounts included on Part I, line 12, but not on line a: 1 Investment expenses not included on Part I, line 6b 2 Other (specify): Add lines di and d2 Total revenue (Part I, line 12). Add lines c and d 'art IV -B'< Reconciliation of Expenses per Audited Financial Statements With Ex Total expenses and losses per audited financial statements Amounts included on line a but not Part I, line 17: 1 Donated services and use of facilities 2 Prior year adjustments reported on Part I, line 20 3 Losses reported on Part I, fine 20 4 Other (specify): Add lines bi through b4 Subtract line b from line a Amounts included on Part I, line 17, but not on line a: 1 Investment expenses not included on Part I, line 6b 2 Other (specify): kA enses er Return 105,344 105,344 105,344 b1 b2 b3 b4 di d2 p p a b c d e Add lines di and d2 Total expenses (Part 1, line 17). Add lines c and d Part V-A Current Officers, Directors, Trustees, and Key Employees (List each person who was an officer, director, trustee, or key employee at any time during the year even if they were not compensated.) (See the instructions.) Page 5 106,769 106,769 106,769 Form 990 (2007) A Name and address (B) Loans and Advances (C) Compensation (if not paid, enter -0-) (D) n C o n y ibueonstto employee p moensatinn plans (E) Expense account and other allowances N/A 'art VI'. Other Information (See the instructions.) Yes No Did the organization make a change in its activities or methods of conducting activities? detailed statement of each change Were any changes made in the organizing or governing documents but not reported to If "Yes," attach a conformed copy of the changes. a Did the organization have unrelated business gross income of $1,000 or more during the this retum? b If "Yes," has it filed a tax return on Form 990 -T for this year? Was there a liquidation, dissolution, termination, or substantial contraction during the year? a statement a Is the organization related (other than by association with a statewide or nationwide organization) common membership, goveming bodies, trustees, officers, etc., to any other exempt or organization? b If "Yes," enter the name of the organization and check whether I Enter direct and indirect political expenditures. (See line 81 instructions.) 3 Did the organization file Form 1120 -POL for this year? If "Yes," attach a the IRS? year covered by If "Yes," attach through nonexempt it is fl exempt or nonexempt 1 81a 1 0 76 X 77 X 78a X 78b 79 X 80a X 81b X ,:29 AM Veterans of Foreign Wars Post 10210 65- 0176824 Current Officers, Directors, Trustees, and Key Employees (continued) 75b 75c 75d Yes dater the total number of officers, directors, and trustees permitted to vote on organization business at board meetings r Are any officers, directors, trustees, or key employees listed in Form 990, Part V -A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II -A or II -B, related to each other through family or business relationships? If "Yes," attach a statement that identifies the individuals and explains the relationship(s) c Do any officers, directors, trustees, or key employees listed in Form 990, Part V -A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II -A or II -B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization? See the instructions for the definition of "related organization." If "Yes," attach a statement that indudes the information described in the instructions. d Does the organization have a written conflict of interest policy? Page 6 No Part V -B; Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits (If any former officer, director, trustee, or key employee received compensation or other benefits (described below) during the year, list that person below and enter the amount of compensation or other benefits in he appropriate column. See the instructions.) X X X Form 990 (2007) a:29 AM 7 "Veterans of Foreign Wars Post 10210 65- 0176824 Page7 Other Information (continued) No i the organization receive donated services or the use of materials, equipment, or facilities at no charg or at substantially Tess than fair rental value? X If "Yes," you may indicate the value of these items here. Do not include this amount as revenue in Part I or as an expense in Part II. (See instructions in Part III.) Did the organization comply with the public inspection requirements for retums and exemption applicatio Did the organization comply with the disclosure requirements relating to quid pro quo contributions? Did the organization solicit any contributions or gifts that were not tax deductible? X If "Yes," did the organization include with every solicitation an express statement that such contributions gifts were not tax deductible? 501(c)(4), (5), or (6). Were substantially all dues nondeductible by members? Did the organization make only in -house lobbying expenditures of $2,000 or less? If "Yes" was answered to either 85a or 85b, do not complete 85c through 85h below unless the organization received a waiver for proxy tax owed for the prior year. Dues, assessments, and similar amounts from members Section 162(e) lobbying and political expenditures Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices Taxable amount of lobbying and political expenditures (line 85d less 85e) Does the organization elect to pay the section 6033(e) tax on the amount on line 85f? If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount on line 8 to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year? 501(c)(7) orgs. Enter: a Initiation fees and capital contributions included on line 12 Gross receipts, included on line 12, for public use of club facilities 501(c)(12) orgs. Enter. a Gross income from members or shareholders Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) At any time during the year, did the organization own a 50% or greater interest in a taxable corporation or partnership, or an entity disregarded as separate from the organization under Regulations sections 301.7701 -2 and 301.7701 -3? If "Yes," complete Part IX X At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Part XI X 501(c)(3) organizations. Enter: Amount of tax imposed on the organization during the year under: section 4911 section 4912 section 4955 501(c)(3) and 501(c)(4) orgs. Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year? If "Yes," attach a statement explaining each transaction Enter: Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 Enter: Amount of tax on line 89c, above, reimbursed by the organization All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? All organizations. Did the organization acquire a direct or indirect interest in any applicable insurance contract? X For supporting organizations and sponsoring organizations maintaining donor advised funds. Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year? List the states with which a copy of this return is filed Number of employees employed in the pay period that includes March 12, 2007 (See instructions.) 1 90b 1 1 The books are in care of FRANK NOEL, QUARTERMASTER 815 LOUISIANA AVE Located at SEBASTIAN, FL e 82b ns? or 85d 85e 85f 5f 86b 87a 87b 85c 86a N/A 1Q /A N/A N/A N/A N/A 82a 83a 83b 84a 84b 85a 85b 85g 85h 88a 88b 89b 89e 89f 89g Yes X None Telephone no. 772- 589 -3405 ZIP +4 32958 At any time during the calendar year, did the organization have an interest in or a signature or other authority over a financial account in a foreign country (such as a bank account, securities account, or other financial account)? If Yes," enter the name of the foreign country See the instructions for exceptions and filing requirements for Form TD F 90 -22.1, Report of Foreign Bank and Financial Accounts. X X 91b Yes No X Form 990 (2007) Line No. Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment of the organization's exempt purposes (other than by providing funds for such purposes). (See the instructions.) (D) Total income ALL OF THE ABOVE FOR THE PURPOSE OF A NON PROFIT ORGAN. Name, address, and EIN of corporation, partnership, or disregarded entity (B) Percentage of ownership interest N/A Part IX Information Regarding Taxable Subsidiaries and Disregarded Entities (C) Nature of activities (See the instructions.) (D) Total income (E) End -of -year assets Name, address, and EIN of corporation, partnership, or disregarded entity (B) Percentage of ownership interest N/A Part X Information Reaardina Transfers Associated with Personal Benefit Contracts (Sep the inctriu finny 1 DAA 4:29 AM Part VII Analysis of Income Producin Note: Enter gross amounts unless otherwise indicated. 93 Program service revenue: a b c d e f Medicare /Medicaid payments g Fees and contracts from govemment agencies 94 Membership dues and assessments 95 Interest on savings and temporary cash investments 96 Dividends and interest from securities 97 Net rental income or (loss) from real estate: a debt financed property b not debt financed property 98 Net rental income or (loss) from personal property 99 Other investment income 100 Gain or (loss) from sales of assets other than inventory 101 Net income or (loss) from special events 102 Gross profit or (loss) from sales of inventory 103 Other revenue: a b MI SCELLANEOUS c REFUNDS d e 104 Subtotal (add columns (B), (D), and (E)) 105 Total (add line 104, columns (B), (D), and (E)) X07) Veterans of Foreign Wars Post 10210 65- 0176824 Other Information (continued) I91c Yes 'any time during the calendar year, did the organization maintain an office outside of the United States? If "Yes," enter the name of the foreign country Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1041 —Check here LI and enter the amount of tax exempt interest received or accrued during the tax year 92 1 Activities Note: Line 105 plus line le, Part I, should equal the amount on line 12, Part I. See the instructions. Unrelated business income (A) Business code (B) Amount 0 Excluded by section 512, 513, or 514 Exclusion A code Part VIII Relationship of Activities to the Accomplishment of Exempt P (a) Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? (b) Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? Note: If "Yes" to (b), file Form 8870 and Form 4720 (see instructions). (E) Related or exempt function income Yes Yes Page 8 No X 1 197 584 83,392 7 85 92,967 92,967 X No X No Form 990 (2007) Did the reporting organization make any transfers to a controlled entity as defined in section 512(b)(13) of the Code? If "Yes," complete the schedule below for each controlled entity. Yes No X (A) Name, address, of each controlled entity (B) Employer ID Number (C) Description of transfer D) Amount of transfer a b c Totals 107 Did the reporting organization receive any transfers from a controlled entity as defined in section controlled of the Code? If "Yes," complete the schedule below for each ontrolled entity. Yes No X (A) Name, address, of each controlled entity (8) Employer ID Number (C) Description of transfer D) Amount of transfer a b c Totals r r 10 Did the organization have a binding written contract in effect on August 17, 2006, covering the interest, rents, royalties, and ann ies d scribed in question 107 above? Yes No Please Sin Here Under penalties of u I declare that I have ex ined this retum, inElu• ng accompanying schedules and statements, and to the best of my knowledge and belief, it is try d e and mplete.,Dea n of preparer (o er an officer) is based on all information of which preparer has any kn•wled 9 i /r��� Signa o of f off is... icer Dat Type or print name and title Paid Preparer's Use Only Preparers signature g I Date 1/13/09 Check if se lf_ employed O. X Preparer's SSN or TIN (See Gen. Instr. X) P00767232 Firm's name (or tai S D. SMITH CPA, P.A. EIN 0. 59- 2508305 yours if self- employed), 1 US HWY 1 address, and ZIP +4 SEBASTIAN, FL 32958 -3895 Phone no. 772- 589 -2939 DAA x: 29 AM .46 of Foreign Wars Post 10210 65- 0176824 Pagel Information Regarding Transfers To and From Controlled Entities. Complete only if the organization is a controllin organizat as defined in section 512 Form 990 (2007) aterans of Foreign Wars Post 10210 /6824 Federal Statements 6/30/2008 Statement 1 Form 990, Part I, Line 3 Membership Dues and Assessments Description Amount 1EMBERSHIP DUES 1,197 Total 1,197 1/13/2009 10:29 AM Statement 2 Form 990, Line 10c Sales of Inventory Gross Gross Description Sales COGS Profit ;ALES OF INVENTORY 191,832 108,440 83,392 Total 191,832 108,440 83,392 Statement 3 Form 990, Line 20 Other Changes in Net Assets or Fund Balances Description Amount :ANTEEN FUND -2,261 Total -2,261 N O tra V 0 Q W C a 0 N d J t as O. 0 0) 0) 0 L w m o co U W co O CL V 0 N L 00 o CD w O O. 0.Q Na N 0 w O m Ts 0 N M H O VI- VI- 0 O 0 d E z 0 OD N 0 cn r co 0 -P W 0 0 X 0 W O 0 CO N O u9 eterans of Foreign Wars Post 10210 /6824 Federal Statements 6/30/2008 Expenses MISC INSURANCE TAXES LICENSES REPAIRS BONDS DUES CHAPLAIN COMMITTEES Total 1/13/2009 10:29 AM Statement 6 Form 990, Part II, Line 43 Other Functional Expenses Total Program Mgt Fund Expenses Service General Raising Description 1,428 1,428 5,880 '5,880 2,774 2,774 11,592 11,592 210 210 923 923 2,036 2,036 24,843 0 24,843 0 6 ,eterans of Foreign Wars Post 10210 ,16824 Federal Statements 6/30/2008 SEE STATEMENTS 4 AND 5 Statement 7 Form 990, Part III, Line e Other Program Services Description 1/13/2009 10:29 AM 7 ieterans of Foreign Wars Post 10210 1/13/2009 10:29 AM .16824 Federal Statements 6/30/2008 BUILDING EQUIPMENT DRAIN FIELD GENERATOR COPY MACHINE DEEP FRYER ICE MACHINE BAR STOOLS COMPUTER KITCHEN 'VALK IN COOLER HAIRS Total Statement 8 Form 990, Part IV, Line 57 Land, Buildings, and Equipment Description Beginning Accum End of Accum of Year Depr Year Depr 150,788 5,191 150,788 15,026 5,670 5,670 4,275 4,275 6,350 6,350 517 517 1,691 1,691 2,896 2,896 2 336 2,336 1,193 1,193 1,325 1,325 3,600 3,600 3,910 3,910 184,551 5,191 184,551 15,026 Statement 9 Form 990, Part IV, Line 58 Other Assets Beginning End of Description of Year Year 3ONDS OTHER INVESTMENTS 4 33,613 Total 0 33,613 10:29 AM Other changes Reconciliation of Revenue Total revenue per financial statements Less: Unrealized gains Donated services Recoveries Other Plus: Investment expenses Other Total revenue per return Forms 990 990 -EZ Return Summary For calendar year 2007, or tax year beginning 7/01/07 and ending 6/30/08 65- 0176824 Veterans of Foreign Wars Post 10210 Net Asset Fund Balance at Beginning of Year Revenue Contributions 12,377 Program service revenue 1, Investment income 584 Capital gain loss Special events: Gross revenue Direct expenses Net income Other income 91,186 Total revenue Expenses Program services 13,716 Management and general 89,423 Fundraising 3, 630 Payments to affiliates Total expenses Excess (deficit) 105,344 105,344 Miscellaneous Information Amended return Return extended due date 11/17/01 Failure to file penalty 105,344 106,769 Other Plus: Investment expenses Other Total expenses per return Balance Sheet Beginning Ending Differences Assets 254,864 251,178 Liabilities Net assets 254,864 251,178 —3,686 Reconciliation of Expenses Total expenses per financial statements Less: Donated services Prior year adjustments Losses 254,864 1,425 2,261 Net Asset Fund Balance at End of Year 251,178 106,769 106,769 Asset ieterans of Foreign Wars Post 10210 76824 Federal Asset Report E 6/30/2008 Form 990, Page 1 Description 01/13/2009 10:29 AM Date Bus Sec Basis In Service Cost 179Bonus for Depr PerConv Meth Prior Current Prior MACRS: 1 EQUIPMENT 9/30/04 5,670 X 2,835 7 MQ200DB 4,585 310 2 DRAIN FIELD 5/05/05 4,275 4,275 15 MQ S/L 606 285 3 GENERATOR 10/01/06 6,360 6,360 7 HY 200DB 909 1,557 4 COPY MACHINE 10/01/06 517 517 7 HY 200D11 74 126 5 DEEP FRYER 11/01/06 1,691 1,691 7 HY 200DB 242 414 6 ICE MACHINE 7/06/06 2,896 2,896 7 HY 200DB 414 709 7 BAR STOOLS 9/01/06 2,336 2,336 7 HY 200DB 334 572 8 COMPUTER 2/01/07 1,193 1,193 7 HY 200DB 170 293 9 KITCHEN EQUIPMENT 2/01/07 1,325 1,325 7 HY 200DB 189 325 10 WALK IN COOLER 4/01/07 3,600 3,600 7 HY 200DB 514 882 11 CHAIRS 5/01/07 3,910 3,910 7 HY 200DB 559 957 33,773 30,938 8,596 6,430 Grand Totals 33,773 30,938 8,596 6,430 Less: Dispositions 0. 0 0 0 Less: Start- up /Org Expensed 0 0 0 0 Net Grand Totals 33,773 30,938 8,596 6,430 SEBASTIAN CITY COUNCIL MEMBERS LIAISONS TO COUNTY AND REGIONAL BOARDS November 2009 October 2010 AFFORDABLE HOUSING ADVISORY COMMITTEE (Indian River County) Resolution 2008 -038 approved 3/18/08 reestablishes the Affordable Housing Advisory Committee adopted by Ordinance 1993 -013 and codified as Chapter 308 of the Indian River County Code and in conformance with the 2007 Florida Legislature's revision of Section 420.9076 of the Florida Statutes. The Affordable Housing Advisory Committee shall consist of a non voting Chair, 5 voting municipality representatives and 11 voting members appointed by the Indian River County Board of County Commissioners. A representative appointed by the City of Sebastian. Current Member: City Manager, Al Minner Location: IRC County Admin Building Room B1 -501 Time: 9 :30 am Frequency: 3` Thursday of month Secretary: Maria Resto 226 -1919 BEACH AND SHORE PRESERVATION COMMITTEE (Indian River County) Resolution 2003 -126 dated 10/21/03 reestablished and restructured the Beach and Shore Preservation Advisory Committee. This resolution repeals and replaces Resolution 93 -68. Ordinance 2003 -010 approved 3/11/03 provides that Commissioners serve as a non- voting liaison. The Committee shall elect from among its voting members a chairman and a vice chairman annually at its first meeting in January, or at its next meeting if no meeting is held in January. A County Commissioner shall serve as a non voting liaison to the committee. Each chair and vice chair shall serve for a one -year term and may be reelected but shall be limited to two successive annual terms, at which point they would be ineligible to chair the committee for at least one year. The Beach and Shore Preservation Advisory Committee shall have eleven (11) voting members, each member must be a resident of Indian River County. One (1) member appointed by the City Council of the City of Sebastian. Current Member: Vice Mayor Jim Hill Alternate: Council Member Andrea Coy Location: IRC Admin Building B Vero Beach Room B1 -501 Time: 3 Monday of Each Month 3 pm Secretary: Terry Lister Collins 226 -1440 ECONOMIC DEVELOPMENT COUNCIL (Indian River County) Resolution 2003 -127 approved 10/21/03 reestablished and restructured the Economic Development Council. Ordinance 2003 -010 approved 3/11/03 provides that Commissioners serve as a non voting liaison. The Committee shall elect from among its voting members a chairman and a vice chairman annually at its first meeting in January, or at its next meeting if no meeting is held in January. A County Commissioner shall serve as a non voting liaison to the committee. Each chair and vice chair shall serve for a one -year term and may be reelected but shall be limited to two successive annual terms, at which point they would be ineligible to chair the committee for at least one year. The EDC shall have nineteen (19) voting members. Members must be residents of Indian River County. One (1) representative from the City of Sebastian City Council. Current Member: Council Member Andrea Coy Alternate: Council Member Don Wright Location: IRC Administration Building B Vero Beach Rm B1 -501 Time: 3rd Tuesday of Each Month 3 pm Secretary: Terry Lister Collins 226 -1440 EMERGENCY SERVICES DISTRICT ADVISORY COMMITTEE (Indian River County) Resolution No. 2003 -128 approved 10/21/03 reestablished and restructured the Emergency Services District Advisory Committee. Ordinance 2003 -010 approved 3/11/03 provides that Commissioners serve as a non voting liaison. The Committee shall elect from among its voting members a chairman and a vice chairman annually at its first meeting in January, or at its next meeting if no meeting is held in January. A County Commissioner shall serve as a non voting liaison to the committee. Each chair and vice chair shall serve for a one -year term and may be reelected but shall be limited to two successive annual terms, at which point they would be ineligible to chair the committee for at least one year. The Indian River County ESDAC shall be composed of nine (9) voting members. Members must be residents of Indian River County. One (1) member appointed by the City Council of the City of Sebastian. Current Member: Vice Mayor Jim Hill Alternate: Council Member Eugene Wolff Location: IRC Administration Building 8 Vero Beach Rm B1 -501 Time: 3rd Thursday Every Other Month at 9:30 am Secretary: Darcy Varsilas 2 LAND ACQUISITION ADVISORY COMMITTEE (Indian River County) Resolution 2003 -130 approved 10/21/03 reestablished and restructured the Land Acquisition Advisory Committee (LAAC). Ordinance 2003 -010 approved 3/11/03 provides that Commissioners serve as a non voting liaison. Resolution 2005 -086 approved 5/25/05 adding a Historical representative. The Committee shall elect from among its voting members a chairman and a vice chairman annually at its first meeting in January, or at its next meeting if no meeting is held in January. Each chair and vice chair shall serve for a one -year term and may be reelected but shall be limited to two successive annual terms, at which point they would be ineligible to chair the committee for at least one year. Membership of the LAAC shall be composed of eighteen (18) members who are residents of Indian River County: ***One (1) representative of the City of Sebastian City Council. Current Member: Council Member Andrea Coy Alternate: Vice Mayor Jim Hill Location: IRC Administration Building B Vero Beach Rm B1 -501 Time: 4th Wednesday of Each Month -1 :30 pm Secretary: Terry Lister Collins 226 -1440 INDIAN RIVER COUNTY HOSPITAL DISTRICT PLANNING ADVISORY COMMITTEE: (Hospital District) Current Member: Location: Indian River Memorial Hospital Time: Staff Contact: Ann Marie Suriano 770 -0935 Have not met for last two years may reorganize in January and will let us know if they do METROPOLITAN PLANNING ORGANIZATION (MPO) (2 members) (Indian River County) The Indian River County Metropolitan Planning Organization (MPO), formed 4/93, is a legislative agency responsible for transportation planning in the urbanized area of Indian River County. It has the power to develop and adopt plans and to set priorities for the programming of improvements to the County's transportation system. The MPO consists of eleven voting members representing the local governments within the County, two non voting representatives from the Florida Department of Transportation (FDOT), and a non voting representative from the Town of Orchid. Funding is through a Joint Participation Agreement for Federal PL /Section 112 funding. This is an agreement between FDOT and the MPO, which provides for the pass through of these federal funds. Dollars are approved on an annual basis. The percentage of Federal, State and local dollars varies from year to year. Two advisory committees provide direction and recommendations to the MPO Board. These are the Technical Advisory Committee (TAC) and the Citizens Advisory Committee (CAC). The TAC provides technical expertise to the MPO Board regarding matters to be considered by the MPO and on planning issues being undertaken by MPO staff. The CAC provides citizen input into the MPO planning process and ensures a high degree of public involvement in that process. Another advisory committee, the Bicycle /Pedestrian Advisory Committee, meets on an as- needed basis to advise the MPO regarding bicycle and pedestrian issues. 3 12 voting members: (5) County Commissioners, (2) City of Vero Beach, (2) City of Sebastian, (1) Town of Indian River Shores, (1) City of Fellsmere. (1) School Board Total of 3 ex- officio non voting members: (1) Town of Orchid; (1) FDOT District 4 Secretary; (1) FDOT State Transportation Planner. Term of office 4- years. Current Members: Council Member Don Wright Mayor Richard Gillmor Alternates: Council Member Eugene Wolff Vice Mayor Jin Hill Location: IRC Administration Building B Vero Beach Rm B1 -501 Time: 2nd Wednesday of each month 10:00 am MPO Citizen Adv. Comm. David DeVirgilio (1), Deryl Seemayer (2) 1 Tuesday of month 2 pm MPO Tech. Adv. Comm. Rebecca Grohall, Growth Mgmnt Director, Alternate Jerry Converse, Public Works Director Alternate Brian Grzesiak Joe Griffin, Airport Director 4th Friday of month 10:00 am MPO Bikepath Comm. Susan Mulcahy Alternates Chris McCarthy and Dave Fisher 4 Thursday of month 2:00 pm Recording Secretary: IRC Commission Office 226 -1490 Phil Matson secretary /agenda packet: Sharon Schalm 226 -1672 PARKS RECREATION COMMITTEE (Indian River County) Resolution 2003 -132 approved 10/21/03 reestablished and restructured the Parks and Recreation Committee. Ordinance 2003 -010 approved 3/11/03 provides that Commissioners serve as a non voting liaison. The Committee shall elect from among its voting members a chairman and a vice chairman annually at its first meeting in January, or at its next meeting if no meeting is held in January. Each chair and vice chair shall serve for a one -year term and may be reelected but shall be limited to two successive annual terms, at which point they would be ineligible to chair the committee for at least one year. The Parks and Recreation Committee shall be composed of (9) nine voting members who are residents of Indian River County and shall consist of the following persons: One (1) representative of the City of Sebastian Current Member: Chris McCarthy, City Park Superintendent Alternate: VACANT Location: IRC Administration Building B Vero Beach Rm B1 -501 Time: 1st Thursday of Month at 10:00 a.m. Secretary: IRC Commission Office 226 -1490 4 SCHOOL CONCURRENCY ELECTED OFFICIALS OVERSIGHT COMMITTEE (Indian River County) The Indian River County Board of County Commissioners, City Council of the Cities of Fellsmere, Sebastian and Vero Beach, and the School Board of Indian River County entered into an Interlocal Agreement for public school planning effective January 1, 2004. Not participating in this Agreement because they qualify for exclusion pursuant to the provision of Chapter 163.3177(12)(b), Florida Statutes is the Town of Orchid. Per Section 2.2 of the agreement, the County Commission Chairman, the Mayors of Vero Beach, Sebastian, Indian River Shores and Fellsmere, the Regional Planning Council Chairman, and the School Board Chairman, will be appointed to the Elected Officials Oversight Committee (EOOC). The County Planning Director will be responsible for making meeting arrangements and providing notification Per Section 3.2 the meetings will be opportunities for representatives to set direction, discuss issues, and reach understandings concerning issues of mutual concern regarding coordination of land use and school facilities planning, including population and student growth, development trends, school needs, off -site improvements, and joint use opportunities. The EOOC meets at minimum, once a year in the second week of July at the County Administration Building, 1800 27th Street, Building B, Room B1 -501, Vero Beach, FL. Minutes of meetings are taken by the Board of County Commissioners Office. Member (always Mayor): Secretary: Location: Time: Mayor Richard Gillmor Maria Bowdren 226 -1242 IRC Administration Building B Meets 2 week July each year SCHOOL CONCURRENCY CITIZENS OVERSIGHT COMMITTEE (Indian River County) Per Section 2.4, the County, the School Board, the City of Fellsmere, the City of Sebastian, the City of Vero Beach, and the Town of Orchid each shall appoint one member to the Citizen Oversight Committee. Per Section 3.4, the Citizen Oversight Committee will monitor implementation of the Interlocal Agreement, and report to participating local governments, the School Board and the general public on the effectiveness with which the Interlocal Agreement is being implemented. Member: Secretary: Location: Time: Mary Wolff IRC Administration Building B Room B1 -501 Meets annually in April SCHOOL CONCURRENCY STAFF WORKING GROUP and TECHNICAL ADVISORY Per Section 2.1, the voting members consist of the Indian River County Community Development and Planning Directors, the Planning or Community Development or City Manager of the Cities of Sebastian, Vero Beach, and Fellsmere, the Town of Indian River Shores, the Indian River County School District's Assistant Superintendent for Planning and Operations, and the Director of Facilities Planning and Construction. 5 Staff Working Group: Current Member: Rebecca Grohall Location: County Administration Building Time: 2nd Friday of February and August each year Secretary: IRC Commission Office 226 -1490 School Planning Technical Advisory Committee: Current Members: Rebecca Grohall, David Fisher, Chris McCarthy Location: County Administration Building Time: as needed Secretary: IRC Commission Office 226 -1490 SEBASTIAN RIVER AREA CHAMBER OF COMMERCE (local) Board of Directors made up of President, Vice President, Treasurer, Secretary, Elected Directors, Appointed Directors, and Ex- Officio Members. Ex- officio members of the Board of Directors are one County Commissioner, one representative of Sebastian and one representative of Fellsmere. Current Member: Council Member Don Wright Alternate: Council Member Andrea Coy Location: Chamber of Commerce Office 700 Main St. Sebastian Time: 2nd Wednesday of Month 8:00 am TOURIST DEVELOPMENT COUNCIL: (Indian River County) Resolution #92 -57 of 4/7/92 approved first amendment to agreement designating the Chamber of Commerce as the Official County Tourist Bureau (amended Resolution #89 -9 of 1/17/89); Ordinance #90 -20 of 9/21/90 established Chapter 103- commissions and Boards; Ordinance #87 -11 of 2/4/87 appointed membership, established taxing district and tourist development tax; Resolution #86 -102 of 11/18/86 indicated intention to consider enactment of an ordinance imposing a tourist development tax, appointing the membership and the purpose of the TDC Total of 9 Members: (1) County Commissioner, (2) Municipal Officers, (3) Owners or operators of motels, hotels, recreational vehicle parks or other tourist accommodations, (3) Persons who are involved in the tourist industry and who have demonstrated an interest in tourist development, but who are not owners or operators of motels, hotels, recreational vehicle parks, or other tourist accommodations. Members serve a 4 -year term. Current Member: Vice Mayor Jim Hill Alternate: Mayor Richard Gillmor Location: IRC Administration Building B Commission Chambers Time: Meets quarterly on call Secretary: IRC Commission Office 226 -1490 6 TREASURE COAST COUNCIL OF LOCAL GOVERNMENTS: (Regional) Cooperative government county and municipal in region south to Martin. Member should be elected chief executive or member of governing body can appoint an alternate. Current Member: Mayor Richard Gillmor Alternate: Vice Mayor Jim Hill Location: St. Lucie Administration Bldg. 2300 Virginia Avenue, Room 3 Ft. Pierce, FL 34982 Time: 1 Wednesday of Month 10:00 a.m. Chairman: Chris Craft, St. Lucie County Commissioner Secretary: Eva O'Donnell (772- 462 -1408) TREASURE COAST LEAGUE OF CITIES: (Municipalities from Four Counties) (was formerly Council of Public Officials) With the termination of the Council of Local Governments which was originally established by an interlocal agreement, a Treasure Coast League of Cities was formed in accordance with FS 163.02 and approved by an interlocal agreement dated 2/20/07, and includes the municipalities in Okeechobee, Martin, St. Lucie and Indian River County. Current Member: Mayor Richard H. Gillmor Location: (changes by chair) Time: Meets every other month usually 3 Wednesday Coordinator: TREASURE COAST REGIONAL PLANNING COUNCIL: (Regional) Treasure Coast's only regional forum where elected and appointed leaders regularly come together to discuss complex regional issues; develop strategic regional responses for resolving them; and build consensus for setting and accomplishing regional goals. Elected officials serve annual terms, and gubernatorial appointees serve three -year terms. TCRPC is made up of nineteen elected officials and nine gubernatorial appointees. Council operates a number of programs and services for regional planning and economic development designed to satisfy the needs of its public and private sector customers and foster the healthy and orderly growth of the Region. Indian River County appoints two County Commissioners and there are two municipal members. Last year County decided Vero and Indian River Shores would rotate member and alternate and Sebastian and Fellsmere would rotate member and alternate. Previously Sebastian had its own voting membership. Current Member: City of Vero Beach Alternate: Vice Mayor Jim Hill Location: 421 SW Camden Avenue, Stuart, FL 34994 7 Time: 3rd Friday of Month 9:30 A.M. (call ahead for any changes) Contact: Liz Gulick Phone: 772- 221 -4060 Suncom: 269 -4060 Fax: 772 221 -4067 E -Mail: admin @tcrpc.org MS -IRC and REG BOARDS Revised 8