Fitch Upgrades Wellington, FL Water & Wastewater Revs to 'AA+'; Outlook Stable

AUSTIN, Texas--()--During the course of routine surveillance, Fitch Ratings has upgraded the Village of Wellington, Florida's (the village) outstanding water and wastewater system (the system) bonds as follows:

--$9 million utility system revenue refunding and improvement bonds, series 2003 to 'AA+' from 'AA'.

The bonds were issued by ACME Improvement District (the district), which is a dependent district of the village.

The Rating Outlook is Stable.

SECURITY:

The bonds are payable solely from and secured by a first lien on the net revenues of the system, including impact fees.

CREDIT SUMMARY:

The rating upgrade reflects the system's continued strong financial performance, tremendous rate flexibility and minimal capital needs. Capital plans are manageable and the village currently has no plans to issue additional debt, keeping debt levels very low. Recent expansions to system facilities have added capacity sufficient to meet expected demand through 2020.

KEY RATING DRIVERS:

--Solid Financial Performance: Financial results continue to remain strong with robust liquidity and above average debt service coverage.

--Significant Rate Flexibility: Even taking into account moderate rate increase forecasted over the next five years, user rates are well below Fitch's affordability threshold.

--Enhanced Infrastructure: Recent expansions to both the water treatment system and wastewater treatment facilities have added capacity and improved the level of treatment.

--Favorable Debt Profile: System debt levels are very low and will decline further with rapid amortization and lack of future borrowing plans.

--Weak Legal Structure: Legal provisions include a below average rate covenant and additional bonds test (ABT) requirement.

--Sound Service Area: Economic indicators for the service area remain above average and include elevated wealth levels and relatively low unemployment.

WHAT COULD TRIGGER A RATING ACTION

Rising Capital Needs: Increased capital needs, although currently unforeseen, would be a key rating consideration.

CREDIT PROFILE:

The upgrade on the bonds is attributable in part to the continued trend of strong debt service coverage (DSC), elevated liquidity and ample rate flexibility. DSC levels have historically been strong exceeding 2.8 times (x) since fiscal 2000 with 3.2x coverage recorded in fiscal 2010. Cash levels are substantial with well over four years of days cash on hand. Liquidity levels have trended downward in the last three years and are expected to continue to do so for the next two years due to cash funding of a recent facilities expansion. Nevertheless, cash balances should remain robust given there are no pressing capital needs on the horizon. Historically user charges have registered as some of the lowest in the area. Taking into account two recent 7.5% rate hikes for fiscals 2011 and 2012, rates will remain very affordably at 1.2% of median household income, well below Fitch's 2% affordability threshold.

The district is a dependent district of the village, providing retail water and wastewater service to a 39 square mile territory. The customer base is primarily residential, comprised of almost 20,000 water and 18,000 wastewater connections. The village encompasses the majority (85%) of the district. The village is located in central Palm Beach County, about 10 miles west of West Palm Beach. The community is primarily residential and affluent with income levels well in excess of the state and nation. The village economy supports a number of leisure industries, including equestrian activities in particular. While the unemployment in the area was 8.2% for April 2011 (down from 8.5% a year prior), it remains well below state and national averages of 10.4% and 8.7%, respectively.

The district's water supply is permitted through the South Florida Water Management District. The water consumptive use permit, scheduled to expire this year, is in the process of being renewed and is expected to result in an increase sufficient to meet long-term demand needs. The system operates a reverse osmosis treatment plant and a lime softening plant for water treatment as well as one wastewater treatment plant. Both the water and wastewater treatment facilities recently underwent cash funded expansions. The expansions not only added capacity but also improved treatment processes to produce better water quality and higher quality effluent which the village utilizes for its own reuse purposes.

Capital needs are manageable with a five-year capital improvement plan totaling $32 million or $998 per customer. No additional debt is currently planned, which will keep debt levels very low. For fiscal 2010, debt per customer and debt per capita were just $229 and $154, respectively, well below similarly-rated credits.

Pledged revenues include net revenues of the system and legally available impact fees. Legal requirements are somewhat permissive and include a rate covenant of just 1.1x annual debt service requirements. Also, the ABT requires only 1.1x maximum annual debt service coverage from either historical or projected revenues to issue parity debt.

Additional information is available at 'www.fitchratings.com'

In addition to the sources of information identified in Fitch's U.S. Municipal Revenue-Supported Rating Criteria, this action was additionally informed by information from Creditscope.

Applicable Criteria and Related Research:

--'Revenue-Supported Rating Criteria', dated June 20, 2011;

--'Water and Sewer Revenue Bond Rating Guidelines', dated Aug. 6, 2008;

--'2011 Water and Wastewater Medians', dated Jan. 18, 2011;

--'2011 Outlook: Water and Wastewater Sector', dated Jan. 18, 2011.

Applicable Criteria and Related Research:

Revenue-Supported Rating Criteria

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=637130

Water and Sewer Revenue Bond Rating Guidelines

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=395918

2011 Water and Wastewater Medians

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=593285

2011 Outlook: Water and Wastewater Sector

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=593286

ALL FITCH CREDIT RATINGS ARE SUBJECT TO CERTAIN LIMITATIONS AND DISCLAIMERS. PLEASE READ THESE LIMITATIONS AND DISCLAIMERS BY FOLLOWING THIS LINK: HTTP://FITCHRATINGS.COM/UNDERSTANDINGCREDITRATINGS. IN ADDITION, RATING DEFINITIONS AND THE TERMS OF USE OF SUCH RATINGS ARE AVAILABLE ON THE AGENCY'S PUBLIC WEBSITE 'WWW.FITCHRATINGS.COM'. PUBLISHED RATINGS, CRITERIA AND METHODOLOGIES ARE AVAILABLE FROM THIS SITE AT ALL TIMES. FITCH'S CODE OF CONDUCT, CONFIDENTIALITY, CONFLICTS OF INTEREST, AFFILIATE FIREWALL, COMPLIANCE AND OTHER RELEVANT POLICIES AND PROCEDURES ARE ALSO AVAILABLE FROM THE 'CODE OF CONDUCT' SECTION OF THIS SITE.

Contacts

Fitch Ratings
Primary Analyst
Teri Wenck, CPA, +1-512-215-3742
Associate Director
Fitch, Inc.
111 Congress Avenue, Suite 2010
Austin, TX 78701
or
Secondary Analyst
Andrew DeStefano, +1-212-908-0284
Associate Director
or
Committee Chairperson
Douglas Scott, +1-512-215-3725
Managing Director
or
Media Relations:
Cindy Stoller, +1-212-908-0526
Email: cindy.stoller@fitchratings.com

Contacts

Fitch Ratings
Primary Analyst
Teri Wenck, CPA, +1-512-215-3742
Associate Director
Fitch, Inc.
111 Congress Avenue, Suite 2010
Austin, TX 78701
or
Secondary Analyst
Andrew DeStefano, +1-212-908-0284
Associate Director
or
Committee Chairperson
Douglas Scott, +1-512-215-3725
Managing Director
or
Media Relations:
Cindy Stoller, +1-212-908-0526
Email: cindy.stoller@fitchratings.com