Antioch City Council
January 27, 2026

ANNOTATED AGENDA
Antioch City Council

REGULAR MEETING
Including the Antioch City Council acting as
the Antioch Public Finance Authority

Date: Tuesday, January 27, 2026
Time: 6:00 P.M. – Closed Session
7:00 P.M. – Regular Meeting

Place: Council Chambers
200 ‘H’ Street
Antioch, CA 94509

City Council meetings are televised live on Comcast channel 24, AT&T U-verse channel 99, or live stream (at www.antiochca.gov). Please see the inside cover for detailed Speaker Rules.

PLEASE TURN OFF CELL PHONES BEFORE ENTERING COUNCIL CHAMBERS.

Ron Bernal, Mayor Michael J. Mandy City Clerk
Louie Rocha, Mayor Pro Tem (District 2) Jorge R. Rojas, City Treasurer Tamisha Torres-Walker, Council Member District 1
Donald P. Freitas, Council Member District 3 Bessie Marie Scott, City Manager Monica E. Wilson, Council Member District 4 Derek Cole, Interim City Attorney

ACCESSIBILITY: In accordance with the Americans with Disabilities Act and California law, it is the policy of the City of Antioch to offer its public programs, services and meetings in a manner that is readily accessible to everyone, including individuals with disabiliti es. If you are a person with a disability and require information or materials in an appropriate alternative format; or if you require any other accommodation, please contact the ADA Coordinator at the number or address below at least 72 hours prior to the meeting or when you desire to receive services. Advance notification within this guideline will enable the City to make reasonable arrangements to ensure accessibility. The City’s ADA Coordinator can be reached @ Phone: (925) 779-6950, and e-mail: [email protected].

ANTIOCH CITY COUNCIL -1- JANUARY 27, 2026

Notice of Availability of Reports
This agenda is a summary of the actions proposed to be taken by the City Council. For almost every agenda item, materials have been prepared by the City staff for the Council's consideration. These materials include staff reports which explain in detail the item before the Council and the reason for the recommendation. The materials may also include resolutions or ordinances which are proposed to be adopted. Unless otherwise noted, City Council actions include a determination that the California Environmental Quality Act (CEQA) does not apply. The Council meets regularly on the second and fourth Tuesdays of the month at 7:00 p.m., with Closed Sessions often occurring before or after the regular meeting. City Council Agendas, including Staff Reports are posted onto our City’s Website 72 hours before each Council Meeting. To be notified when the agenda packets are posted onto our City’s Website, simply click on this link: www.antiochca.gov/list.aspx and enter your e-mail address to subscribe. To view the agenda information, click on the following link: www.antiochca.gov/AgendaCenter. Questions may be directed to the staff member who prepared the staff report, or to the City Clerk's Office, who will refer you to the appropriate person.

Notice of Opportunity to Address Council
The public has the opportunity to address the City Council on each agenda item. To address the Council, fill out a Speaker Request form and place in the Speaker Card Tray near the City Clerk before the meeting begins. This will enable us to call upon you to speak. Comments regarding ma tters not on this Agenda may be addressed during the "Public Comments" section. No one may speak more than once on an agenda item or during “Public Comments”. The Speaker Request forms are located at the entrance of the Council Chambers. Please see the Speaker Rules on the inside cover of this Agenda.

6:01 P.M. ROLL CALL – CLOSED SESSION – Council Members District 1 Torres-Walker, District 2 Rocha, and Mayor Pro Tem (District 3) Freitas
[Council Member District 4 Wilson and Mayor Bernal – Absent]

PLEDGE OF ALLEGIANCE

PUBLIC COMMENTS for Closed Session – None

CLOSED SESSION:

1) CONFERENCE WITH LABOR NEGOTIATORS – pursuant to California Government Code section 54957.6; City designated representatives: Jason Ewert, Ana Cortez, Human Resources Director, and Bessie Marie Scott, City Manager; Employee organizations: Management Unit, Treatment Plant Employees’ Association, Operating Engineers Local Union No. 3, Confidential Unit, Antioch Police Officers Association, and Antioch Police Sworn Management Association.

Direction provided to staff

6:03 P.M. ADJOURNED TO CLOSED SESSION

ANTIOCH CITY COUNCIL -2- JANUARY 27, 2026

7:01 P.M. ROLL CALL – REGULAR MEETING – for City / City Council Members / Antioch Public Financing Authority – Council Member District 1 Torres-Walker, District 2 Rocha, and Mayor Pro Tem (District 3) Freitas [Council Member District 4 Wilson and Mayor Bernal – Absent]

PLEDGE OF ALLEGIANCE

CITY ATTORNEY TO REPORT OUT ON CLOSED SESSION

PUBLIC COMMENTS – Members of the public may comment only on unagendized items.

The public may comment on agendized items when they come up on this Agenda.

1. PROCLAMATIONS

• Human Trafficking Prevention Month, January 2026
• In Honor of Black History Month, February 2026
Approved, 3/0
Recommended Action: It is recommended that the City Council approve the proclamations.

2. ANNOUNCEMENTS OF CIVIC AND COMMUNITY EVENTS

➢ FOOD TRUCKS - February 5, 2026 – October 29, 2026
Antioch Community Center & Water park
4703 Lone Tree Way Antioch
5:00 P.M. – 9:00 P.M.

➢ HOUSING THINK TANK – February 11, 2026
Antioch Community Center & Water park
4703 Lone Tree Way Antioch
6:00 P.M. – 7:30 P.M.

3. ANNOUNCEMENTS OF BOARD AND COMMISSION OPENINGS

➢ BOARD OF ADMINISTRATIVE APPEALS
➢ PARKS AND RECREATION COMMISSION
➢ SALES TAX CITIZENS’ OVERSIGHT COMMITTEE
➢ ANTIOCH POLICE OVERSIGHT COMMISSION
➢ GENERAL PLAN ADVISORY COMMITTEE

ANTIOCH CITY COUNCIL -3- JANUARY 27, 2026

CITY COUNCIL COMMITTEE REPORTS/COMMUNICATIONS

MAYOR’S COMMENTS

4. PRESENTATIONS – Presentation on the City of Antioch Gun Violence Prevention Framework by the Hope and Heal Fund

– Presentation on Community Feedback and Findings from
Community Violence Forums by Evident Change

– Presentation on Outcomes & Deliverables on California Violence Intervention & Prevention (CalVIP) by One Day at a Time

8:53 P.M. RECESSED
9:04 P.M. RECONVENED, ROLL CALL – Council Members District 1 Torres-Walker, District 2 Rocha, and Mayor Pro Tem (District 3) Freitas
[Council Member District 4 Wilson and Mayor Bernal – Absent]

1. PROCLAMATIONS – Continued

MAYOR PRO TEM FREITAS READ OUT AND PRESENTED THE PROCLAMATIONS

COUNCIL MEMBER ROCHA REQUESTED A MOTION TO SUSPEND THE RULES TO MOVE UP REGULAR AGENDA ITEM #7 TO BE HEARD AS THE NEXT ORDER OF BUSINESS, COUNCIL MEMBER TORRES -WALKER SECONDED THE MOTION ; APPROVED 3/0 [REGULAR AGENDA ITEM #7 DID NOT MOVE AHEAD OF THE CONSENT CALENDAR]

5. CONSENT CALENDAR for City / City Council Members / Antioch Public Financing Authority

A. APPROVAL OF COUNCIL MEETING MINUTES FOR JANUARY 13, 2026 Approved, 3/0
Recommended Action: It is recommended that the City Council continue the Meeting Minutes.

ANTIOCH CITY COUNCIL -4- JANUARY 27, 2026

CONSENT CALENDAR for City/ City Council Members / Antioch Public Financing Authority – Continued

B. APPROVAL OF COUNCIL WARRANTS
Approved, 3/0
Recommended Action: It is recommended that the City Council approve the warrants.

C. APPROVAL OF TREASURER’S REPORT FOR OCTOBER 2025
Approved, 3/0
Recommended Action: It is recommended that the City Council receive and file the October 2025 Treasurer’s Report.

D. APPROVAL OF TREASURER’S REPORT FOR NOVEMBER 2025
Approved, 3/0
Recommended Action: It is recommended that the City Council receive and file the November 2025 Treasurer’s Report.

E. REJECTION OF CLAIMS: GUADALUPE REYNA MARTINEZ, CARLOS NOSCUE, AND

KENNETH MAJOR
Approved, 3/0
Recommended Action: It is recommended that the City Council reject the claims submitted by Guadalupe Reyna Martinez, Carlos Noscue, and Kenneth Major.

F. SECOND READING – ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ANTIOCH AMENDING SECTIONS 3-4.02, 3-4.03, 3-4.10, 3-4.11, 3-4.22, 3-4.24, AND 3-4.25 OF THE ANTIOCH MUNICIPAL CODE CONCERNING PURCHASING (Introduced on January 13 , 2026)
Ord. No. 2246-C-S Adopted, 3/0
Recommended Action: It is recommended that the City Council adopt the Ordinance of the City Council of the City of Antioch Amending Sections 3 -4.02, 3-4.03, 3-4.10, 3-4.11, 3-4.22, 3-4.24, and 3 -4.25 of the Antioch Municipal Code Concerning Purchasing.

G. SECOND READING – ORDINANCE CONCERNING THE CITY’S PROCESS FOR PAYMENT OF DEMANDS AGAINST THE CITY (“WARRANTS”) (Introduced on January 13, 2026)
Ord. No. 2247-C-S Adopted, 3/0
Recommended Action: It is recommended that the City Council adopt the Ordinance of the City Council of the City of Antioch Amending an Ordinance Concerning the City’s Process for Payment of Demands Against the City (“Warrants”).

ANTIOCH CITY COUNCIL -5- JANUARY 27, 2026

CONSENT CALENDAR for City/ City Council Members / Antioch Public Financing Authority – Continued

H. CITY OF ANTIOCH ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2025, AND RELATED REPORTS
Received and filed, 3/0
Recommended Action: It is recommended that the City Council receive and file the City of Antioch Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2025, inclusive of the City of Antioch Single Audit Reports for the Fiscal Year Ended June 30, 2025, and the SAS 114 report.

I. ANTIOCH PUBLIC FINANCING AUTHORITY BASIC FINANCIAL STATEMENT AND INDEPENDENT AUDITOR'S REPORT FOR THE YEAR ENDED JUNE 30, 2025 Received and filed, 3/0
Recommended Action: It is recommended that the Board of the Antioch Public Financing Authority receive and file the Antioch Public Financing Authority – Basic Financial Statements and Independent Auditor’s Report for the Year Ended June 30, 2025.

J. INCREASE TO CONTRACT FOR NEIGHBORHOOD TRAFFIC CALMING Reso No. 2026/008 Adopted, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution approving a second amendment to the construction agreement with B&M Civil LLC in the amount of $ 14,400, for a total contract amount of $238,400 for the Neighborhood Traffic Calming Project and authorizes the City Manager or designee to execute the second amendment in a form approved by the City Attorney.

K. FIRST AMENDMENT TO THE MAINTENANCE SERVICES AGREEMENT WITH ALTAFENCE CO. FOR FENCING PARTS AND INSTALLATION SERVICES Reso No. 2026/009 Adopted, 3/0
Recommended Action: It is recommended that the City Counc il adopt a resolution approving the first amendment to the maintenance services agreement with Alta Fence Co. for Fencing Parts and Installation Services, and increase the contract for Fiscal Year 2025/26 by $200,392; for a total five -year contract in the amo unt of $1,200,392, and authorizing the City Manager or designee to execute the amendment to the agreement in a form approved by the City Attorney.

ANTIOCH CITY COUNCIL -6- JANUARY 27, 2026

CONSENT CALENDAR for City/ City Council Members / Antioch Public Financing Authority – Continued

L. PURCHASE ORDER INCREASE FOR CHAPLIN AND HILL
Reso No. 2026/010 Adopted, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution approving Amendment No. 1 to the contract with Chaplin and Hill Investigative Services, increasing the amount by $250,000 for continued investigative services and authorizing the City Manager to execute the amendment in a form approved by the City Attorney.

M. AUTHORIZE AMENDMENT TO THE CALVIP GRANT AGREEMENT WITH COMMUNITY

INITIATIVES ONE DAY AT A TIME (ODAT) TO EXTEND PROGRAM OPERATIONS THROUGH JUNE 30, 2026, AND NO -COST EVALUATION EXTENSION THROUGH DECEMBER 31, 2026
Reso No. 2026/011 Adopted, 3/0
Recommended Action: It is recommended that the City Council a resolution approving the Third Amendment to the Consulting Services Agreement with One Day at a Time (ODAT), with fiscal sponsor Community Initiatives, for implementation of the City of Antioch’s 2022 –2025 California Violence Intervention and Prevention (CalVIP) grant, and authorizes the City Manager or designee to execute the
amendment in a form approved by the City Attorney.

N. AUTHORIZE AGREEMENT WITH BRIDGE BUILDERS TO THE NEW GENERATION FOR SUMMER YOUTH CAMP SERVICES IN AN AMOUNT NOT TO EXCEED $150,000 Reso No. 2026/012 Adopted, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution approving funding in the amount of $115,000 to support the Bridge Builders to the New Generation (BBNG) 6 -Week Summer
Exploration Camp and authorizing the City Manager to execute any necessary agreements related to program implementation.

ANTIOCH CITY COUNCIL -7- JANUARY 27, 2026

CONSENT CALENDAR for City/ City Council Members / Antioch Public Financing Authority – Continued

O. AUTHORIZE AMENDMENT TO THE AGREEMENT WITH FELTON INSTITUTE FOR THE

ANGELO QUINTO COMMUNITY RESPONSE TEAM TO REALLOCATE UNUSED ARPA FUNDS
Reso No. 2026/013 Adopted, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution to approve the Third Amendment to the Consulting Services
Agreement with Felton Institute for the City of Antioch’s Angelo Quinto Community Response Team program (AQCRT) to extend through December 31, 2026 and reallocate $408,984.74 in unused American Rescue Plan Act (ARPA) funds originally contracted to Bay Area Community Services, increasing the total not-to-exceed contract amount to $6,108,984.74, and authorizing the City Manager or designee to e xecute the amendment in a form approved by the City Attorney.

P. RESOLUTION APPROVING TECHNICAL AMENDMENT NO. 3 TO THE CONSULTING

SERVICES AGREEMENT BETWEEN THE CITY OF ANTIOCH AND TM CONSULTING, INC.

Reso No. 2026/014 Adopted, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution approving a Third Amendment to the Consulting Services Agreement with Tracy Miller Consulting, Inc., correcting the cumulative not-to-exceed contract amount to $273,000, increasing the agreement by $100,000 for facilitation services, for a rev ised total not-to-exceed amount of $373,000, and authorizing the City Manager to execute the amendment.

ANTIOCH CITY COUNCIL -8- JANUARY 27, 2026

CONSENT CALENDAR for City/ City Council Members / Antioch Public Financing Authority – Continued

Q. RESOLUTION APPROVING AWARDS FOR THE 2025 -2026 CIVIC ENHANCEMENT

GRANT PROGRAM
Reso No. 2026/015 Adopted, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution awarding and codifying the City Council’s approval of the 2025- 2026 Civic Enhancement Grants:

• $1,500 grant to the Antioch Historical Society for School educational programming
• $2,000 grant to the Antioch Police Activities League for Youth Sports programs;
• $2,500 grant plus approximately $2,300 of in -kind City facility services to the Antioch Rotary Club for the King’s Conference for Underserved Male Youth;
• $1,500 grant to Be Exceptional for Funds to Expand Youth Programs for people with disabilities;
• $1,000 grant to Cancer Support Community SF Bay Area
supporting programs assisting Antioch families affected by cancer;
• $2,000 grant to Celebrate Antioch Foundation for organizing and supporting family safe community events;
• $4,500 grant to Delta Learning Center for enhancing
educational outcomes for underserved students
• $5,000 grant to Delta Veterans Group for the Veterans Day/ Memorial Day Ceremonies and the Veterans Banner Program; • $2,000 grant to Downtown Antioch Assoc. & Foundation for small Business Saturday to market downtown businesses
• $1,500 grant to East Bay Forward Economic Development Association for a free community music festival;
• $5,000 grant to Grassroots Poetry to Open mic events for both youth and adults for creative expression;
• $5,000 grant to Loaves and Fishes of Contra Costa for a hot meal program for unhoused and low-income residents;
• $1,500 grant to NAMI Contra Costa for Crisis Intervention; • $2,500 grant plus approximately $5,350 of in -kind City facility services to New Generation Equity/STEM4Realfor a STEM
community Event;
• $2,500 grant to Rotary Club of the Delta for Support Antioch's senior community with home repairs;
• $10,000 grant to Three Thirty -Three Arts for design and lead two crosswalk murals on 2nd street

ANTIOCH CITY COUNCIL -9- JANUARY 27, 2026

COUNCIL REGULAR AGENDA

7. RESOLUTION ADOPTING NEW CITY RECORDS RETENTION SCHEDULE AND

DESTRUCTION OF CERTAIN CITY DEPARTMENT RECORDS
Reso No. 2026/016 Adopted, 3/0
Recommended Action: It is recommended that the City Council a resolution adopting the updated Records Retention Policy for Citywide and Antioch Police Department records.

6. RESOLUTION OF THE CITY COUNCIL AUTHORIZING THE MAYOR TO EXECUTE AN

EMPLOYMENT AGREEMENT WITH LORI ASUNCION FOR CITY ATTORNEY SERVICES Continued to the next Council Meeting on February 10, 2026, Approved, 3/0
Recommended Action: It is recommended that the City Council adopt a resolution authorizing the Mayor to execute an employment agreement with Lori Asuncion for City Attorney Services.

8. CITY COUNCIL REQUESTED DISCUSSION ITEM – WARMING CENTER OPTIONS FOR

COLD WEATHER ACTIVATION IN THE CITY OF ANTIOCH
Direction provided to staff to explore and
identify viable warming center options
Recommended Action: It is recommended that the City Council discuss and provide direction to City staff.

PUBLIC COMMENTS

STAFF COMMUNICATIONS

COUNCIL COMMUNICATIONS AND FUTURE AGENDA ITEMS – Council Members report out various activities and any Council Member may place an item for discussion and direction on a future agenda. Timing determined by Mayor and City Manager – no longer than 90 days.

MOTION TO ADJOURN – After Council Communications and Future Agenda Items, the Mayor will make a motion to adjourn the meeting. A second motion is required, and then a majority vote is required to adjourn the meeting.

Motioned to adjourn meeting at 10:07 p.m., Approved 3/0

PROCLAMATION RECOGNIZING

HUMAN TRAFFICKING PREVENTION MONTH
January 2026
WHEREAS, human trafficking is a form of interpersonal violence and a crime in which force, fraud, coercion or similar means is used to compel victims into commercial sexual and labor exploitation, affecting individuals of all genders, races, citizenship status, ages and backgrounds; WHEREAS, human trafficking can happen to anyone, certain populations are at greater risk, including people affected by abuse, violence, poverty, unstable living situations, or social disconnection, as well as those systemically marginalized or discriminated against;
WHEREAS, human trafficking requires a coordinated, community-wide response engaging diverse stakeholders including survivors, community members, educators, advocates, law enforcement, social workers, and professionals from a broad range of disciplines, agencies, and expertise; WHEREAS, the 42 partners to the Contra Costa Human Trafficking Task Force are striving to identify and provide services to survivors, investigate and prosecute all forms of human trafficking, and build their and the community’s capacity to respond to and prevent human trafficking;
WHEREAS, in 2025, the 15 victim services agencies in the Task Force including Love Never Fails, Community Violence Solutions, Family Justice Center, and the Antioch Police Department provided comprehensive, trauma- informed services to hundreds of victims of human trafficking throughout Contra Costa County, including crisis intervention, case management, advocacy, emergency housing assistance and referral to resources; WHEREAS, between October 2024 and October 2025, law enforcement agencies in Contra Costa County investigated 67 cases of sex and labor trafficking and identified 103 potential victims who were connected to services, and the District Attorney’s Office, lead law enforcement agency in the Task Force, filed 15 cases of human trafficking and related crimes; and
WHEREAS, the City of Antioch recognizes human trafficking as a public health issue that is preventable by building individual, community, and societal understanding and resilience, eliminating social and historical inequities, and improving the environmental conditions where people are born, learn, live, work, play, age, and worship.

NOW, THEREFORE, I, RON BERNAL, Mayor of the City of Antioch, hereby proclaim January 2026 as “Human Trafficking Prevention Month”, and urge all residents to take collective action to strengthen communities by reporting suspected human trafficking when they see it, reducing the conditions that contribute to exploitation, and creating environments where people are protected from human trafficking and other forms of violence. During this month, we recognize the survivors of human trafficking and commit to building a future in which every person enjoys their human rights to dignity, liberty, security, and access to justice. Let us make it known that human trafficking has no place in this city, this county, this nation or this world.

JANUARY 27, 2026
__________________________________________
RON BERNAL, Mayor 1.1
01-27-26

1.2 01-27-26

IN HONOR OF

BLACK HISTORY MONTH
FEBRUARY 2026

WHEREAS, the origins of Black History Month can be traced back to 1915, half a century after the Thirteenth Amendment abolished slavery in the United States;

WHEREAS, in 1976, Black History Month was formally adopted to honor and affirm the importance of Black History throughout our American experience, and is full of Individuals who took a stance against prejudice, advanced the cause of civil rights, strengthened families, communities, and our nation;

WHEREAS, the Black History Month 2026 theme, “One Century of Celebrating Black History,” focuses on three interconnected pillars that honor the past, empower the future, and celebrate the present: Preserving Black History, which safeguards the legacy, stories, and contributions of African Americans; and Black History Empowering Us for the Future, which highlights how knowledge of Black history inspires leadership, innovation, and progress; and Celebrating Black Culture, which uplifts the richness, creativity, and influence of Black cultural expression. Together, these pillars recognize the diverse and profound ways in which African Americans’ contributions continue to shape society;

WHEREAS, because of their determination, hard work, and perseverance, African Americans have made valuable and lasting contributions to our community and our state, achieving exceptional success in all aspects of society including business, education, politics, science, and the arts;

WHEREAS, the City of Antioch continues to work toward becoming an inclusive community in which all residents – past, present, and future – are respected and recognized for their contributions and potential contributions to our community, the state, the country, and the world; and

WHEREAS, the City of Antioch is proud to honor the history and contributions of African Americans in our community, throughout our state, and our nation.

NOW, THEREFORE, I, RON BERNAL, Mayor of the City of Antioch, hereby proclaim February 2026 to be “Black History Month.” I encourage all citizens to celebrate our diverse heritage and culture and to continue our efforts to create a world that is more just, peaceful, and prosperous for all.

JANUARY 27, 2026

___________________________
RON BERNAL, Mayor
4703 Lone Tree Way • Antioch
5-9PM ANTIOCH COMMUNITY CENTER & WATER PARK (LOT) For Food Truck Lineups & To Follow Us:

Every Thursday from FEBRUARY 5TH thru OCTOBER 29TH 2026

*Amended

ANTIOCH

CALIFORNIA

OPPORTUNITY LIVES HERE

BOARD / COMMISSION / COMMITTEE

VACANCY ANNOUNCEMENTS
The City of Antioch encourages residents to become involved in their local community. One way to do so is to serve on one of the various Boards, Commissions, and Committees. Any interested resident is invited to apply for
the following vacancies by 5:00 p.m., FEBRUARY 27, 2026:
► BOARD OF ADMINISTRATIVE APPEALS
• Two (2) Full Term Vacancies, expiring March 2028
• One (1) Alternate Vacancy,Two-Year Term
► PAR

KS AND RECREATION COMMISSION
• One (1) Partial T erm Vacancy, expiring March 2028
► SA

LES TAX CITIZENS' OVERSIGHT COMMISSION
• One (1) Partial Term Vacancy, expiring March 2026
► ANT

IOCH POLICE OVERSIGHT COMMISSION
• One (1) Partial Term Vacancy, expiring November 2026
► GENERAL PLAN ADVISORY COMMITTEE
• Seven (7) Vacancies
To be considered for the vacancy position(s) listed above, please fill out an application by emailing the City Clerk's office at [email protected].

Printed applications are also available at Antioch City Hall, 200 H Street, Antioch, CA.

Please email the completed application to: [email protected], by the deadline date listed above. You can also drop off the application (Attn: City Clerk), in the water billing drop-off box just outside of Antioch City Hall.

Your interest and desire to serve our community can make a difference.

Phone: (925) 779-7009
cityclerk@antiochca
.gov
https:/ /bit. ly/COA-BC23
OFFICE OF THE CITY CLERK 200 H Street/P.O. Box 5007
Antioch, CA. 94531-5007
AntiochlsOpportunity.com
#3

ANTIOCH

BOARD OF ADMINISTRATIVE APPEALS
Two (2) Full Term Vacancies, expiring March 202 8.

C A L I F O R N I A One (1) Alternate Vacancy, Two-Year Term OPPORTUNITY LIVES HERE Extended Deadline Date: By 5:00 p.m., February 27, 2026 The City of Antioch encourages residents to become involved in their local community.

One way to do so is to serve on various commissions, boards, and committees. Any interested resident
is encouraged to apply.

Purpose:

The Board of Administrative Appeals hears appeals
regarding administrative decisions by any official of the City dealing with Municipal Code Interpretations.

Board Seats:
• Five (5) Board Members, 4-year terms.
• One (1) Alternate Board Member, 2-year term.

Meetings:
• Held every first Thursday of every month at 3:00 p.m. in the City Council Chambers; or on other dates as needed.

Requirements:
• Must be a resident of the City of Antioch.
• Three (3) members shall have experience in building construction trades and/or training in the CA Code of Regulations.
• Board members are required to submit the Fair Political Practices Commission (FPPC) Form 700 (Statement of Economic Interests) upon assuming office, and every year thereafter.
• Board members are required to complete the Ralph M.- Brown Act training upon appointment.
• Board members are required to complete a two (2) hour online AB1661 Anti-Sexual Harassment Prevention training upon appointment.
• Board members are required to complete a two (2) hour online AB1234 Ethics course within one year of their appointment.
• Newly appointed and reappointed Members are required to take an Oath of Office administered by the City Clerk.

To be considered for these volunteer position(s), a completed application must be emailed to: [email protected], or mailed/delivered to the Office of the City Clerk.

Applications are available by emailing the City Clerk's office or printed applications are also available at Antioch City Hall, 200 H Street, Antioch, CA.

ANTIOCH

PARKS & RECREATION COMMISSION

CALIFORNIA

OPPORTUNITY LIVES HERE
One (1) Partial Term, Vacancy expiring March 2028
Extended Deadl ine Date: By 5:00 p.m., February 27, 2026 The City of Antioch encourages residents to become involved in their local community.

One way to do so is to serve on various commissions, boards, and committees. Any interested resident is encouraged to apply.

Purpose:

The Parks and Recreation Commission serves in an advisory capacity to the City Council in matters pertaining to Parks and Recreation functions, as well as engaging the community in programs and services. The Commission also surveys current and future park and recreational needs of the community to provide a sound and year­ round recreational program for all ages.

Commission Seats:
• Seven (7) Commission Members, 4-year terms.

Meetings:
• Held every third Thursday of every month at 7:00 p.m. in the City Council Chambers; or on other dates as needed.

Requirements:
• Must be a resident of the City of Antioch.
• Commissioners are required to submit the Fair Political Practices Commission (FPPC) Form 700 (Statement of Economic Interests) upon assuming office, and every year
thereafter.
• Commissioners are required to complete the Ralph M. Brown Act training upon appointment.
• Commissioners are required to complete a two (2) hour online AB1661 Anti-Sexual Harassment Prevention training upon appointment.
• Commissioners are required to complete a wo (2) hour online AB1234 Ethics course within one year of their appointment.
• Newly appointed and reappointed Members are required to take an Oath of Office administered by the City Clerk.

To be considered for these volunteer position(s), a completed application must be emailed to: cityclerk@anti ochca.gov, or mailed/delivered to the Office of the City Clerk. Applications are available by emailing the City Clerk's office or printed applications are also available at Antioch City Hall, 200 H Street, Antioch, CA.

ANTI cc H SALES TAX CITIZENS' OVERSIGHT COMMITTEE

C A L I F O R N I A

OPPORTUNITY LIVES HERE
One (1) Partial Term Vacancy, expiring March 2026
Deadline Date: By 5:00 p.m., February 27, 2026
City of Antioch encourages residents to become involved in their local community. One way to do so is to serve on various commissions, boards, and committees. Any interested resident is encouraged to apply.

Purpose:

The Sales Tax Citizens' Oversight Committee shall review the expenditures and report publicly how the funds are being used to address the City Council's stated priorities of maintaining Antioch's fiscal stability, police patrols, 911 emergency response, youth violence prevention programs; ensuring water quality/safety; repairing streets; cleaning up parks/illegal dumping; restoring youth afterschool/summer; and other essential services. Each year, an independent auditor shall complete a public audit report of the revenue raised and its expenditure. The Committee's review shall be completed in conjunction with the City's budget process. The Committee's report on its review, whether oral or written, shall be considered by the City Council at a public meeting before April 1 of each year. Any written report shall be a matter of public record.

Committee Seats:
• Seven (7) Members, 4 - year terms.

Meetings:
• The Committee shall meet at least twice a year.

Requirements:
• Must be a resident of the City of Antioch.
• Committee members are required to submit the Fair Political Practices Commission (FPPC) Form 700 (Statement of Economic Interests) upon assuming office, and every year thereafter.
• Committee members are required to complete the Ralph M. Brown Act training upon appointment.
• Committee members are required to complete a two (2) hour online AB1661 Anti-Sexual Harassment Prevention training upon appointment.
• Committee members are required to complete a two (2) hour on line AB1234 Ethics course within one year of their appointment.
• Newly appointed and reappointed Members are required to take an Oath of Office administered by the City Clerk.

To be considered for these volunteer position(s), a completed application must be emailed to: [email protected], or mailed/delivered to the Office of the City Clerk. Applications are available by emailing the City Clerk's office or printed applications are also available at Antioch City Hall, 200 H Street, Antioch, CA.

ANTIOCH

CALIFORNIA

OPPORTUNITY LIVES HERE

ANTIOCH POLICE OVERSIGHT COMMISSION
One (1) Partial Term, expiring November 2026
Deadline Date: By 5:00 p.m., February 27, 2026
The City of Antioch encourages residents to become involved in their local community. One way to do so is to serve on various commissions, boards, and committees. Any interested resident is encouraged to apply.

Purpose:

The Commission shall advise the City Council and Staff on the administration of the Antioch Police Department and public safety issues to ensure that the policies conform to national standards of constitutional policing. The Commission shall promote, encourage, and facilitate community participation and oversight by reviewing and recommending policies that are sensitive to the diverse needs of the residents, aiming to inform the community of its rights and responsibilities on interactions with police officers. (Ordinance No. 2212-C-S, passed May 24, 2022).

Commission Seats:
• One (1) representative from each of the four (4) council members voting districts of the City.
• One (1) representative of the Antioch faith-based community. • One (1) representative of the Antioch business community. • One (1) employee or student of the Antioch Unified
School District.

Meetings:
• Twice per month, except in July and December, when meetings occur only once.

Requirements:
• Must be a resident of the City of Antioch.
• Not a spouse of, or a current /former City Employee /department-sworn employee /sworn police officer /sworn police officer association representative. • Commissioners are required to submit the Fair Political Practices Commission (FPPC) Form 700 (Statement of Economic Interests) upon assuming office, and every year thereafter.
• Commissioners are required to complete the Ralph M. Brown Act training upon appointment.
• Commissioners are required to complete a two (2) hour online AB1661 Anti-Sexual Harassment Prevention training upon appointment.
• Committee members are required to complete a two (2) hour on line AB1234 Ethics course within one year of their appointment.
•• Newly appointed and reappointed Members are required to take an Oath of Office administered by the City Clerk.

To be considered for these volunteer position(s), a completed application must be emailed to: [email protected], or mailed/delivered to the Office of the City Clerk, by the deadline date listed above. Applications are available by emailing the City Clerk's office or printed applications are also available at Antioch City Hall, 200 H Street Antioch , CA.

ANTIOCH

CALIFORNIA

OPPORTUNITY LIVES HERE

GENERAL PLAN ADVISORY COMMITTEE
Seven (7) Vacancies, expiring October 2028
Deadline Date: By 5:00 p.m., February 27, 2026
The City of Antioch encourages residents to become involved in their local community. One way to do so is to serve on various commissions, boards, and committees. Any interested resident is encouraged to apply.

Purpose:

The General Plan Advisory Committee (GPAC) will serve as one of the primary channels for the community to provide input and make recommendations on the General Plan Update. Participation by members appointed to the GPAC is temporary; the roles and responsibilities of its members will terminate with City Council adoption of the General Plan.

Committee Seats:
• Five (5) Committee Members
• Two (2) Alternate Committee Members
Meetings:
• Meetings will generally occur once per month, but there may be months when no meetings are held. The first meeting is anticipated to be held April 2026.

Requirements:
• Must be a resident of the City of Antioch.
• Members are subject to The Brown Act open meeting law. • Committee members are required to submit the Fair Political Practices Commission (FPPC) Form 700 (Statement of Economic Interests) upon assuming office, and every year thereafter.
• Committee members are required to complete a (2)hour online AB1234 Ethics course within one year of their appointment.
• Committee members are required to complete a (2) hour online AB1661 Anti-Sexual Harassment Prevention Training upon
appointment.
• Newly appointed and reappointed Members are required to take an Oath of Office administered by the City Clerk.

To be considered for these volunteer position(s), a completed application must b emailed to: [email protected], or mailed/delivered to the Office of the City Clerk, by the deadline date listed above. Applications are0 available by emailing the City Clerk's office or printed applications are also available at Antioch City Hall, 200 H Street, Antioch CA 94531.

CITY OF ANTIOCH | JANUARY 2026
Hot Spots to Hope
A Data-Driven Gun Violence Prevention Strategic Framework Prepared by
Pinyon Foundation
Hope and Heal Fund
Prepared for
Antioch City Council
Bessie M. Scott, City Manager
Public Safety and Community Resources Department
Today's Discussion
Overview
Multifaceted Contributions and
Solutions
Methodology
Data, Promising Practices
Recommendations
City, partners, governance
Methodology
Hotspots to Hope employed a rigorous, multi-source methodology that prioritized California’s leading Community Violence Intervention (CVI) frameworks and incorporated comparative insights from successful national models, including Baltimore’s Safe Streets. The methodology integrated five primary sources:
 Longitudinal City of Antioch gun violence data from National Gun Violence Archives (2014–2024)
 Census and geospatial analyses
 Data from the California Department of Justice Gun Report  Comparative evaluations of California’s CVI models in Oakland, Richmond, and Stockton  National CVI best-practice frameworks and academic literature  Local stakeholder engagement and practitioner expertise 3 Recommendations
Recommendation 1
Hire and deploy 5-7 trained community violence interrupters who will walk the streets of the Sycamore corridor to mediate conflicts before they turn into shootings.

Recommendation 2
Station trained counselors at local hospitals who will meet gunshot victims at their bedside and provide six months of support to prevent retaliation and re-injury.

Recommendation 3
Ban the possession of ghost gun parts and kits in Antioch while offering cash buybacks for these untraceable weapons that make up one-third of our crime guns.

Recommendation 4
Identify the 50 people most likely to shoot or be shot and provide them with 18 months of intensive mentorship, job training, and financial support to change their lives. 3 Recommendations
Recommendation 5
Partner with federal agents to stop the flow of guns from Nevada and Arizona, which supply half of the weapons used in Antioch crimes.

Recommendation 6
Create a weekly shooting review board and data analysis system to understand why shootings happen and prevent retaliation cycles.

Recommendation 7
Convert the Sycamore corridor from a shooting zone into a thriving business district with better lighting, youth jobs, and community activities.

Recommendation 8
Strengthen 24-hour mental health crisis service access in the Sycamore corridor and deploy mobile counseling teams to help residents heal from violence.
3 Recommendations
Recommendation 9
Create jobs and job training opportunities for young people aged 16-24 in gun violence hot spots, giving them alternatives to street life.

Recommendation 10
Launch a safe storage awareness campaign providing free gun locks and secure storage options to all firearm-owning households, reducing accidental shootings and youth access to weapons.

Recommendation 11
Create a City Health and Safety Index combining firearm data, health outcomes, and economic indicators to guide precision investment and ensure equitable prevention resources. 3 1

EXECUTIVE SUMMARY
From Hot Spots to Hope
A Data-Driven Gun Violence Strategic
Framework for the City of Antioch

2 1.0 The Challenge

From 2014 to 2024, Antioch recorded 256 gun violence incidents affecting 321 individuals — 95 killed and 200 injured. The year 2024 marked the worst on record with 34 incidents, representing a disturbing upward trend.

Traditional enforcement approaches have proven insufficient to address the root causes of this crisis. Historically, the city has relied primarily on traditional enforcement methods, including policing and legal prosecution, which have frequently produced adverse outcomes. Recent research and field evidence suggest that sustainable reductions in gun violence are achieved through strategies rooted in community engagement, trauma -informed care, and public health principles. The Hot Spots to Hope framework provides Antioch with a structured, multi-layered, person-centered approach to address both the immediate impacts and
underlying causes of gun violence. It documents and shows how gun violence is a multi-faceted phenomenon that cannot be addressed with a single solution-making frame. There are social, legal, economic, and other system -level issues that converge to sustain it across generations. We show that reducing and preventing gun violence requires the
coordination of multiple stakeholders, especially with CBOs, community leaders, and community violence interrupters."

1.1 Geographic Concentration: Violence is not randomly distributed. Area A—the Sycamore corridor between Highway 4 and the San Joaquin River—accounts for 44% of all incidents (114 of 256) and 42% of individuals affected (136 of 321). This concentration creates both urgency and opportunity for targeted intervention.

1.2 Gun Supply Crisis: Over 50% of crime guns originate from out -of-state dealers in Arizona, Nevada, and Texas.

Additionally, 32% of Antioch's crime guns (137 of 428 in 2024) are untraceable "ghost guns" — privately manufactured firearms that bypass all background checks and registration requirements.

2.0 Evidence-Based Solutions That Work
This framework draws on proven strategies from California cities that have achieved dramatic violence reductions:

Richmond (55% reduction in firearm deaths), Oakland (31.5% reduction in gun homicides), Stockton (40% reduction in shooting victimization), an d Baltimore (23% reduction in nonfatal shootings). These successes share common elements: community-led interventions, data-driven targeting, trauma-informed care, and sustained investment.

The proposed framework organizes interventions into three pillars that build sequentially — addressing the immediate crisis, breaking cycles of violence, and investing in long-term community transformation.

PILLAR CORE ACTIONS TARGET
Pillar 1: Stop the Shooting
(Months 1-6)
Deploy 5 -7 violence interrupters in Sycamore
corridor; station counselors at hospitals; pass
ghost gun ordinance with buyback program
25% reduction in Area A incidents
Pillar 2: Break the Cycle
(Months 4-18)
Identify and support 50 highest -risk individuals
with 18-month mentorship; partner with ATF/FBI
on trafficking; hold weekly shooting review board
80% enrollment; 60% employed at
12 months
Pillar 3: Heal the
Community (Months 10-24)
Transform Sycamore corridor economically;
expand mental health services; create youth
employment pathways for ages 16-24
Improved safety perception;
positive economic indicators

Gun violence is a multi-faceted phenomenon
that cannot be addressed with a single
solution-making frame. There are social, legal,
economic, and other system-level issues that
converge to sustain it across generations.
3 3.0 Recommendations

3.1 Summary Recommendations Under Pillar 1: We make three (3) recommendations (see list below). Hire 5-7 trained community violence interrupters for the Sycamore corridor. Station counselors at local hospitals to meet gunshot victims at bedside and provide six months of support to prevent retaliation. Pass a local ordinance banning ghost gun parts and kits while offering cash buybacks for untraceable weapons.

Recommendation #1
Hire and deploy 5 -7 trained community violence interrupters who will walk the streets of the Sycamore corridor to mediate conflicts before they turn into shootings.

Data Driving This Action:
• Specific Hot Spot: Sycamore corridor between Highway 4 and San Joaquin River (Area A) is identified as epicenter.

It accounts for 114 of 256 total incidents (44%) despite being only 3 census tracts. • 2024 Surge: Area A had 19 incidents in 2024 alone - highest concentration ever recorded. • Human Cost: 136 individuals shot in Area A (36 killed, 87 injured), or 42% of all victims.

Recommendation #2
Station trained counselors at local hospitals who will meet gunshot victims at their bedside and provide six months of support to prevent retaliation and re-injury.

Data Driving This Action:
• Injury Burden: 200 individuals injured by gunfire (62.3% of 321 total affected) - these are retaliation risks • Survival Pattern: For every 95 deaths, there are 200 injuries (2.1:1 injury-to-death ratio) • Re-injury Risk: National data shows gunshot victims have 40% chance of being shot again within 5 years • Local Hospitals: John Muir and Kaiser are receiving these victims but have no intervention program

Recommendation #3
Ban the possession of ghost gun parts and kits in Antioch while offering cash buybacks for these untraceable weapons that make up one-third of our crime guns.

Data Driving This Action:
• Untraceable Weapons: 137 of 428 crime guns (32%) are unserialized/ghost guns - completely untraceable • Statewide Pattern: 75.1% of unserialized guns are "Privately Made Firearms" (6,950 statewide) • Enforcement Gap: Ghost guns "bypass background checks, waiting periods, and registration completely" • Rising Trend: DOJ shows dramatic increase in ghost guns from 2010-2024 (Figure 5 in report)

3.2 Summary Recommendations Under Pillar 2: We make three (3) recommendations (see list below). Identify the 50 individuals most likely to shoot or be shot and provide 18 months of intensive mentorship, job training, and financial support. Partner with federal agencies to disrupt the flow of trafficked guns from neighboring states. Hold weekly shooting review to analyze patterns and deploy resources proactively.

Recommendation #4
Identify the 50 people most likely to shoot or be shot and provide them with 18 months of intensive mentorship, job training, and financial support to change their lives.

Data Driving This Action:
• Concentration Principle: Report confirms "<1% of population responsible for disproportionate violence" • Oakland Data: "0.5% of population involved in 60-70% of gun violence" • Network Effects: Oakland saw 27% reduction in shootings by "vicariously treated gangs" • Local Pattern: 26 identified suspects (8% of affected) connected to majority of incidents

4 Recommendation #5
Partner with federal agents to stop the flow of guns from Nevada and Arizona, which supply half of the weapons used in Antioch crimes.
1) Partner with DOJ and ATF to analyze crime gun trace data and identify the point-of-sale of firearms in Antioch 2) Use trace data to identify repeat buyers, straw purchasers, and trafficking networks linked to local crime guns 3) Engage with jurisdictions overseeing primary retailers responsible for traced firearms to develop voluntary compliance standards or improved sales oversight
4) Conduct quarterly briefings with law enforcement and city leadership to monitor progress and adjust strategies

Data Driving This Action:
• Interstate Pipeline: "Over 50% of traced firearms originate from out-of-state dealers" • Source States: "Arizona, Nevada, and Texas" identified as primary sources • Tracing Gap: "73.6% cannot be traced to California dealers," showing out-of-state origin • Time-to-Crime: "Less than 3 years indicates trafficking; less than 1 year is strong indicator" • Antioch represents 0.30% of statewide crime guns despite being a smaller percentage of California's population • 11.83 crime guns per 10,000 residents puts Antioch higher than many similar-sized cities • Roughly 20% of illegal firearms are purchased within one year of confiscation (DOJ data) • Current city and county practices do not systematically track the origin of firearms recovered from crime scenes

Recommendation #6
Create a weekly shooting review board and data analysis system to understand why shootings happen and prevent retaliation cycles.
1) Convene a Community Safety Task Force with representation from faith-based groups, neighborhood associations, youth, and survivors
2) Conduct a planning retreat ("retiro") to align city, county, and community under one plan 3) Build accountability through quarterly progress reports and open data dashboards 4) Ensure solutions are rooted in lived experience, increasing the likelihood of adoption and long-term impact

Data Driving This Action:
• Intelligence Failure: 164 of 286 incidents (57.3%) classified as "undefined" - we don't know why they happened • Investigation Gap: "Suspect Arrest" rate in incident data suggests poor case closure • Pattern Blindness: “Can’t prevent what we don't understand” is a heuristic that shows the need for better data

3.3 Summary Recommendations (Pillar 3): We make five (5) recommendations (see list below). Invest in economic development for the Sycamore corridor, transforming it from a violence hot spot into a thriving business district.

Expand 24-hour mental health crisis services and mobile counseling teams. Create youth employment pathways for ages 16-24 in high-risk neighborhoods.

Recommendation #7
Convert the Sycamore corridor from a shooting zone into a thriving business district with better lighting, youth jobs, and community activities.
1) Integrate firearm injury reduction into the city's economic development and business plans 2) Conduct a loss-revenue analysis to quantify the cost of firearm -related incidents on local businesses, healthcare, and policing
3) Partner with the Chamber of Commerce to launch a Safe Business District pilot in high -impact zones, combining public safety improvements with business revitalization grants 4) Promote Antioch as a Safe Growth City, branding violence reduction as a measurable commitment to public safety and economic renewal

5 Data Driving This Action:
• Geographic Reality: Area A's 3 census tracts have 114 incidents - this concentration enables targeted investment • Economic Impact: "Local sales tax revenue remains disproportionately low" due to violence • Infrastructure: Sycamore corridor identified as specific area needing transformation • Multiplier Effect: Report links violence reduction to economic development potential • While 60% of Antioch's population lives 200% above the federal poverty line, local sales revenues remain disproportionately low compared to neighboring cities
• High rates of firearm violence, particularly in commercial corridors, may contribute to economic underperformance • Demonstrating the economic upside of safety can build bipartisan support for sustained investment

Recommendation #8
Strengthen 24-hour mental health crisis service access in the Sycamore corridor and deploy mobile counseling teams to help residents heal from violence.
1) Partner with Contra Costa County Behavioral Health to expand outpatient and crisis intervention services within Antioch city limits
2) Establish a co-located mental health resource center in the Sycamore corridor to serve youth, families, and returning residents
3) Prioritize mobile crisis response units that reduce law enforcement burden and respond directly to behavioral health-related firearm incidents
4) Explore state CalAIM funding streams and philanthropic partnerships for service expansion

Data Driving This Action:
• Service Desert: Many residents must travel outside the city for services • Correlation: Strong spatial correlation between firearm injuries and mental health access • Trauma Burden: 321 individuals directly impacted, thousands more witnessed violence • System Gap: Report identifies mental health as "essential to community safety" • Residents currently travel outside city limits to access mental health and AOD services • This pattern reinforces underinvestment and compounds community stress • Areas with the highest incidence of shootings also exhibit elevated anxiety, depression, and safety concerns • Increasing access to mental health and substance use care is a cost-effective violence prevention strategy

Recommendation #9
Create jobs and job training opportunities for young people aged 16 -24 in gun violence hot spots, giving them alternatives to street life.

Data Driving This Action:
• Age Pattern: Richmond targets "16-25 identified as most likely to commit or be victims" • School Incident: Report documents school-related gun incident, showing youth involvement • Economic Factor: Baltimore achieved 82% employment rate vs. 20% control group • Prevention Window: Youth intervention prevents adult criminal justice involvement

Recommendation #10
Launch a safe storage awareness campaign providing free gun locks and secure storage options to all firearm-owning households, reducing accidental shootings and youth access to weapons. 1) Develop strategies to increase safe storage awareness across all firearm-owning populations 2) Provide free gun locks through community distribution events, police stations, and healthcare settings 3) Partner with local gun retailers to include safe storage information with purchases 4) Create temporary storage options for households in crisis (domestic violence, mental health emergencies) 5) Target outreach to households with children and youth

6 Data Driving This Action:
• 8 accidental shootings documented in Antioch 2014-2024 (GVA data) • Unsecured firearms in homes are a primary source of youth-involved shootings • Research shows safe storage campaigns are cost-effective prevention interventions

Recommendation #11
Create a City Health and Safety Index combining firearm data, health outcomes, and economic indicators to guide precision investment and ensure equitable prevention resources. 1) Develop index combining: firearm incidents, injury rates, mortality, economic distress indicators, access to services 2) Use index to inform budget allocation for violence prevention resources 3) Partner with local hospitals and universities to collect ongoing data for community health 4) Create public dashboard showing index scores by neighborhood 5) Update index quarterly and use for adaptive resource deployment

Data Driving This Action:
• Health Overlay Maps show strong correlations between firearm violence and negative health outcomes • Injury rates, mortality, and socioeconomic distress cluster in the same geographic areas • Current budget allocation lacks systematic data-driven equity analysis

4.0 Quick Wins in First 90 Days

• Days 1-30: Establish Office of Violence Prevention and begin Director recruitment. Draft ghost gun ordinance for Council consideration. Initiate hospital data-sharing agreements. Submit CalVIP grant application.

• Days 31 -60: Hire OVP Director and CVI Program Manager. Recruit 5 -7 violence interrupters from target neighborhoods. Establish MOU with ATF/FBI for trafficking task force. Conduct community stakeholder meetings in Area A.

• Days 61-90: Complete violence interrupter training (40+ hours). Implement shooting review systems. Begin identifying highest-risk individuals. Adopt ghost gun ordinance. Launch first interrupters in Area A.

5.0 The Bottom Line

Gun violence is not an inevitable reality. Cities that have implemented systematic, evidence -based, community - centered approaches have achieved reductions of 20-55% in gun violence within 18 months. The cost of inaction far exceeds the cost of prevention: each homicide costs approximately $2.3 million in direct and indirect costs, while comprehensive prevention programs cost a fraction of that amount. Antioch stands at a critical juncture.

The data clearly shows where violence concentrates and what drives it. The evidence from comparable cities demonstrates what works. The framework presented here offers a roadmap for transforming hot spots into hope — reducing violence while building community capacity, trust, and economic opportunity.

Suggested Citation
Vergara, R.B., Jackson, J., Serrano, S., & Rodriguez, R. (2026). From Hot Spots to Hope: A Data -Driven Gun Violence Strategic Framework for the City of Antioch. Hope and Heal Fund

A Publication of the Hope and Heal Fund
For the full report, contact the City of Antioch Public Safety and Community Resources Office

1 From Hot Spots to Hope
A Data-Driven Gun Violence Strategic
Framework for the City of Antioch

2 From Hot Spots to Hope:

A Data-Driven Gun Violence Strategic Framework for the City of Antioch

A Publication of the Hope and Heal Fund

Suggested Citation
Vergara, R.B., Garcia, J., Jackson, J., Serrano, S., & Rodriguez, R. (2025). From Hot Spots to Hope: A Data-Driven Gun Violence Strategic Framework for the City of Antioch. Hope and Heal Fund

iii

Table of Contents

1.0 Introduction ................................ ................................ ................................ .............. 1

2.0 Methodology ................................ ................................ ................................ ............. 3

3.0 Problem Statement ................................ ................................ ................................ .... 4

3.1 Hot Spot Identification ................................ ................................ ................................ 4 Map A. Total Gun Incidents, 2014-2024 ................................ ................................ ........ 5 Table GVA-A. Total Gun Incidents, 2014-2024 ................................ ................................ 5 Map B. Spatial Concentrations, 2014-2024 ................................ ................................ .... 6 Map C. Areas – Census Tract Counts, 2014-2024 ................................ ........................... 8

3.2 Pattern Persistence Over Time ................................ ................................ ..................... 8 Table GVA-B. Areas – Census Tract Counts, 2014-2024 ................................ ................... 9

3.3 Incident Characteristics and Trends ................................ ................................ ............. 10

3.3.1 Gun Incidents (Killed or Injured) ................................ ................................ ............... 10 Map D. Gun Incidents (Injured or Killed), 2014-2024 ................................ ...................... 10 Table GVA-C. Incident Characteristics, 2014-2024 ................................ ........................ 11

3.3.2 Individuals: Victims and Suspects Killed or Injured ................................ ...................... 11 Table GVA-D. Individuals Affected By Area, 2014-2024 ................................ .................. 11 Map E. GVA Gun Incidents - Undefined Cause, 2014-2024 ................................ .............. 12 Table GVA-E. Individuals Killed/Injured By Year, 2014-2024 ................................ ............ 13 Table GVA-F . Individuals Killed/Injured By Area, 2014-2024 ................................ ............ 14

3.3.3 Circumstances: Deaths and Injuries ................................ ................................ .......... 14

3.4 Geographic Context and Scope ................................ ................................ ................... 14 Map F . GVA Gun Incidents - Other Causes, 2014-2024 ................................ ................... 15 Map G. Gun Violence Archives Undefined Cause, 2014-2024 ................................ .......... 16

4.0 Root Cause Analysis ................................ ................................ ................................ . 17

4.1 Key Findings from 2025 California DOJ Gun Report ................................ ........................ 17

4.1.1 Antioch-Specific Crime Gun Data ................................ ................................ .............. 17

4.1.2 Unserialized Firearm Proliferation ................................ ................................ ............. 18 iv

4.1.3 Interstate Trafficking as Primary Firearm Source ................................ ......................... 18

4.1.4 Dealer Compliance and Oversight Patterns ................................ ................................ . 19

4.1.5 Time-to-Crime Trafficking Indicators ................................ ................................ .......... 19

4.1.6 Geographic Distribution and Concentration ................................ ................................ 20

4.1.7 Concentrated Dealer Risk Patterns ................................ ................................ ............ 21

4.1.8: Background Check System Performance ................................ ................................ ... 21

4.1.9 Interconnected System Analysis ................................ ................................ ............... 22

4.2 Other Evidence-Based Dimensions ................................ ................................ .............. 22

4.2.1 Socioeconomic Dimension ................................ ................................ ...................... 22

4.2.2 Geographic Dimension ................................ ................................ ........................... 23

4.2.3 How Individual, Community, and Structural Factors Cluster Spatially ............................... 23

4.2.4 The Interconnectedness of Different Types of Violence ................................ ................ 24

5.0 Solution Framework ................................ ................................ ................................ .. 24

5.1 Comparative Analysis: Baltimore, Oakland, Richmond, and Stockton ................................ .. 24

5.1.1 Baltimore, Maryland: Public Health Violence Prevention ................................ ............... 25

5.1.2 Oakland, California: Comprehensive Violence Prevention Ecosystem .............................. 26

5.1.3 Richmond, California: The Peacemaker Fellowship Model ................................ ............. 27

5.1.4 Stockton, California: Multi-Layered Evidence-Based Approach ................................ ....... 29

5.1.5 Comparative Analysis: Common Elements and Distinctions ................................ ........... 30

5.2 Community Power Framework: Moving from Hot Spot to Hope ................................ ......... 32

5.2.1 Community Power Framework: A Holistic Approach to Gun Violence Prevention and Reduction ................................ ................................ ................................ .................... 32

5.2.2 The Three-Way Partnership Model ................................ ................................ ............ 32

5.2.3 Finding the Right Pressure Points for Change ................................ ............................. 33

5.2.4 The Three Main Service Areas ................................ ................................ .................. 33

5.2.5 Three Elements That Run Through Everything ................................ ............................. 34

5.2.6 Using Public Health Methods for Implementation ................................ ........................ 35

5.2.7 Creating Necessary Discomfort About Current Approaches ................................ ........... 36

5.2.8 Measuring Success Beyond Crime Statistics ................................ .............................. 36 v

5.2.9 Evidence That Comprehensive Approaches Work ................................ ......................... 36

6.0 Recommendations ................................ ................................ ................................ ... 37 Pillar 1: Immediate Interventions ................................ ................................ ...................... 39 Recommendation #1 ................................ ................................ ................................ ...... 39 Recommendation #2 ................................ ................................ ................................ ...... 40 Recommendation #3 ................................ ................................ ................................ ...... 41 PILLAR 2: Evidence-Based Break-the-Cycle Interventions ................................ ...................... 42 Recommendation #4 ................................ ................................ ................................ ...... 42 Recommendation #5 ................................ ................................ ................................ ...... 43 Recommendation #6 ................................ ................................ ................................ ...... 44 Pillar 3: Evidence-Based Community Transformation ................................ ........................... 45 Recommendation #7 ................................ ................................ ................................ ...... 45 Recommendation #8 ................................ ................................ ................................ ...... 46 Recommendation #9 ................................ ................................ ................................ ...... 47 Recommendation #10 ................................ ................................ ................................ .... 48 Recommendation #11 ................................ ................................ ................................ .... 49

7.0 Implementation Overview ................................ ................................ .......................... 50

7.1 Three-Pillar Implementation Structure ................................ ................................ .......... 50

7.2 Governance Structure ................................ ................................ ............................... 50

7.3 Funding Framework ................................ ................................ ................................ .. 51

7.4 First 90 Days: Quick Wins ................................ ................................ .......................... 52

7.5 Success Metrics ................................ ................................ ................................ ...... 52

7.6 Implementation Plan Contents ................................ ................................ .................... 53 References ................................ ................................ ................................ ................... 54 Appendices ................................ ................................ ................................ .................. 56

vi

Maps
Map A. Total Gun Incidents, 2014-2024 ................................................................................. 5 Map B. Spatial Concentrations, 2014-2024 ............................................................................ 6 Map C. Areas – Census Tract Counts, 2014-2024 .................................................................. 8 Map D. Gun Incidents (Injured or Killed), 2014-2024 ............................................................. 10 Map E. GVA Gun Incidents - Undefined Cause, 2014-2024 .................................................... 12 Map F . GVA Gun Incidents - Other Causes, 2014-2024 .......................................................... 15 Map G. Gun Violence Archives Undefined Cause, 2014-2024 ................................................ 16

Tables
Table GVA-A. Total Gun Incidents, 2014-2024 ........................................................................ 5 Table GVA-B. Areas – Census Tract Counts, 2014-2024 ......................................................... 9 Table GVA-C. Incident Characteristics, 2014-2024 ............................................................... 11 Table GVA-D. Individuals Affected By Area, 2014-2024 ......................................................... 11 Table GVA-E. Individuals Killed/Injured By Year, 2014-2024 .................................................. 13 Table GVA-F . Individuals Killed/Injured By Area, 2014-2024 .................................................. 14

vii

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1 1.0 Introduction
In 2025, the City of Antioch engaged Hope and Heal Fund to develop a comprehensive needs assessment and violence reduction strategic plan. Hope and Heal Fund is a California-based organization of recognized experts in gun violence prevention, racial equity, project management, and community engagement. The organization has developed violence prevention frameworks for multiple California cities and counties, including Stockton, Delano, Santa Barbara, San Jose, and Long Beach. Working in partnership with the UC Firearm Violence Research Center's BulletPoints project and nationally recognized practitioners in Community Violence Intervention, Hope and Heal Fund brings a public health model rooted in community engagement and data-driven strategies.

This report, Hot Spots to Hope, is the product of that engagement. It shows the results of Hope and Heal Fund’s data collection, including GIS mapping, analysis of local law enforcement data, and a landscape analysis of existing violence intervention programs. It addresses one explicit goal: to provide a framework for dramatic, sustained reductions in gun violence.

Gun violence remains a persistent challenge in urban areas throughout the United States. In response, California cities, including Stockton, Oakland, and Richmond, have adopted innovative, evidence-based Group Violence Intervention frameworks that address gun violence from a public health perspective. These frameworks emphasize prevention, intervention, and aftercare, while prioritizing community trust, cultural competence, and coordinated systems. In Stockton, where Hope and Heal Fund facilitated the implementation of Advance Peace in 2017, police data subsequently reported a 31 percent decline in non-fatal shootings and a 40 percent decrease in gun homicides.

From 2014 to 2024, Antioch experienced significant variability in firearm-related incidents.

Historically, the city has relied primarily on traditional enforcement methods, including policing and legal prosecution, which have frequently produced adverse outcomes. Recent research and field evidence suggest that sustainable reductions in gun violence are achieved through strategies rooted in community engagement, trauma-informed care, and public health principles.

The Hotspots to Hope framework provides Antioch with a structured, multi-layered, person-centered approach to address both the immediate impacts and underlying causes of gun violence. It documents and shows how gun violence is a complex, multifaceted public safety and public health issue that results from the convergence of multiple, reinforcing factors. These include structural inequities, economic instability, housing insecurity, exposure to trauma and violence, untreated behavioral health needs, limited access to safe greenspace and positive youth activities, and long- A
01-27-26

STAFF REPORT TO THE CITY COUNCIL

DATE: Regular Meeting of January 27, 2026
TO: Honorable Mayor and Members of the City Council
SUBMITTED BY: Christina Garcia, CMC, Assistant City ClerkCg SUBJECT: City Council Regular Meeting Minutes of January 13, 2026

RECOMMENDED ACTION
It is recommended that the City Council continue the Regular Meeting Minutes of January 13, 2026, to the next meeting.

FISCAL IMPACT
None

DISCUSSION
N/A

ATTACHMENT
None.

2 standing community disinvestment, alongside the widespread proliferation of firearms and the trafficking of illegal guns.

Effective prevention strategies must
address both the social and environmental
conditions that elevate risk and the systems
that allow firearms to be readily accessible
and circulate across communities. There are
social, legal, economic, environmental, and
other system-level issues that converge to
sustain it across generations.

We show that reducing and preventing gun
violence requires the coordination of
multiple stakeholders, especially with CBOs,
community leaders, law enforcement, and
community violence interrupters.

“GUN VIOLENCE IS A COMPLEX,

MULTIFACETED PUBLIC SAFETY

AND PUBLIC HEALTH ISSUE THAT

RESULTS FROM THE

CONVERGENCE OF MULTIPLE,
REINFORCING FACTORS.”
3 2.0 Methodology
Hot Spots to Hope employed a rigorous, multi-source methodology that prioritized California’s leading Community Violence Intervention (CVI) frameworks and incorporated comparative insights from successful national models, including Baltimore’s Safe Streets. The methodology integrated five primary sources: (1) longitudinal City of Antioch gun violence data from National Gun Violence Archives (2014–2024); (2) census and geospatial analyses; (3) data from the California Department of Justice Gun Report; (4) comparative evaluations of California’s CVI models in Oakland, Richmond, and Stockton; (5) national CVI best-practice frameworks and academic literature; and (6) local stakeholder engagement and practitioner expertise.

This report draws on Antioch's own data combined with lessons from California cities that have successfully reduced gun violence. We analyzed a decade of local shooting incidents (2014–2024) from national and state databases, mapped where violence concentrates in Antioch, and examined which neighborhoods need the most support. We then studied what's working in Oakland, Richmond, and Stockton—three California cities that have achieved significant and sustained reductions in shootings using community-based approaches. We examined their program structures, staffing models, community partnerships, and the results they've achieved. The framework proposed for the City of Antioch incorporates design elements from these proven California models, adapted for local conditions.

In addition to California models, the framework incorporated lessons from Baltimore’s Safe Streets initiative, a nationally recognized violence interruption model. Safe Streets offered valuable insights into frontline outreach, recruitment of credible messengers, and trauma-informed practices. Evaluations by Johns Hopkins University and the Mayor’s Office of Neighborhood Safety and Engagement (MONSE) documented localized reductions in shootings of up to 32%. While not directly transferable due to governance differences, Safe Streets’ emphasis on public health framing and community trust-building informed the Tier 1 strategy for Antioch.

Finally, the research team consulted national CVI infrastructure guidelines, such as the White House’s Community Violence Intervention and Prevention Initiative (CVIPI), the Health Alliance for Violence Intervention (HAVI), and the Community-Based Public Safety Collective, to ensure alignment with federal funding standards and best practices. These frameworks guided the inclusion of hospital-based interventions, wraparound services, survivor support, and accountability metrics.

4 3.0 Problem Statement
Over the past decade, the City of Antioch has faced a persistent increase in firearm-related violence, as incident data from 2014 to 2024 indicate recurring rises in gun-related homicides, injuries, and assaults. Despite periodic law enforcement responses, traditional policing strategies have not addressed the root causes or changed the overall pattern of community violence. Many neighborhoods continue to experience excessive surveillance without adequate protection, especially among youth and historically marginalized groups. The reactive nature of conventional approaches, often disconnected from community perspectives and social determinants of health, has contributed to ongoing cycles of trauma, mistrust, and systemic inequity.

A data-driven, community-centered, and sustainable solution is urgently required. National models have demonstrated the effectiveness of holistic, public health-oriented approaches to gun violence, positioning Antioch at a critical juncture. The absence of a formal citywide violence prevention infrastructure, coupled with the disproportionate impact of gun violence on racially and economically marginalized communities, underscores the need for a local strategy focused on prevention, healing, and empowerment rather than enforcement alone. This report presents a strategic framework informed by best practices from California and other jurisdictions to address this need.

3.1 Hot Spot Identification
The Gun Violence Archive (GVA) dataset identifies a total of 256 incidents involving a gun within the City of Antioch between 2014 and 2024 (see Map A. Total Gun Incidents). The number of incidents ranged from a low of 13 in 2018 and again in the COVID-affected year of 2020, to a recent high of 29 in 2023 and 34 in 2024.

5 Map A. Total Gun Incidents, 2014-2024

Total gun incidents ranged from 13 in 2018 and again in the COVID-affected year of 2020, to a recent high of 34 in 2024, with the next highest being 29 in 2023. In the same time frame, 321 individuals were impacted by gun violence. The annual counts varied, with the lowest being 17 in 2020 and the highest in 2023 and 2024, at 40 and 39 individuals, respectively (see Table GVA-A).

Table GVA-A. Total Gun Incidents, 2014-2024
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Total Total Incidents 25 21 24 28 13 20 13 25 24 29 34 256
Total Individuals 34 26 28 31 18 24 17 37 27 40 39 321

The spatial concentration map below reveals that gun violence is not evenly distributed across the City of Antioch. During the same period, 321 individuals were impacted by gun violence. The annual counts varied, with the lowest being 17 in 2020, the COVID year, and the highest in 2023 and 2024, at 40 and 39, respectively. A “Hot Spot” analysis of the concentration shows that the

6 northwest central city portion of Antioch has experienced the highest density of gun-related incidents within proximity to each other (see Table GVA-A and Map B).

Map B. Spatial Concentrations, 2014-2024

The most intense concentration of gun violence is found in Area A in the north-central part of the city, with the highest density of incidents, as indicated by the brightest red coloring on the map (see Map B: Spatial Concentrations). There is also a significant hot spot in Area B, also central city.

The southern and eastern portions of the town seem to have relatively lower incident rates.

The City of Antioch in 2020 had 23 census tracts within its jurisdiction, of which 21 have recorded a minimum of two (2) gun violence incidents since 2014. Grouping the sum of incidents by census tract, this report has identified four areas:
• Area A: 35 incidents and above
• Area B: Between 19 and 21
• Area C: Between 10 and 12
• Area D: Under 10 incidents

7 3.1.1 Primary Concentration (Areas A and B)
Area A (North-Central Hot Spot): This area centers on the West 18th Street /A Street corridor in the older, northern central, and northwest downtown parts of the city, along Highway 4 and the San Joaquin River. Area A consists of three census tracts with over 35 gun-related incidents. It accounted for 114 incidents (44%) and 136 individuals (42%) affected from 2014 to 2024. Key institutions in or near this hot spot include:
• City Hall - located in the central area
• Antioch Police Department - centrally located for response. • Multiple religious centers (represented by orange squares) are scattered in the area. • Antioch Community Center - important for community programming • Several schools, including Antioch High School and elementary schools • Shopping centers along the main corridors

Area B (Central Hotspot): This hotspot appears to be around the Lone Tree Way/Somersville Road area. Area B is comprised of two census tracts that saw 19 and 21 gun-related incidents. This Area accounted for 40 incidents (16%) and 53 individuals (17%) affected. The area is adjacent to and south of Area A, bisected by Hwy 4. Key institutions in or near this hot spot include:
• Sutter Delta Medical Center - critical for hospital-based violence intervention • Kaiser Permanente Medical Campus - another key healthcare facility • Multiple shopping centers, including Somersville Towne Center • Several schools, including Black Diamond Middle School • Religious centers are distributed throughout the area.

3.1.2 Secondary Concentration (Areas C and D)
Area C (Eastern Concentration): Located in the eastern part of the city around Deer Valley Road area, Area C has three census tracts in total, with each experiencing 10, 11, or 21 gun-related incidents. Separated into two areas on the east and west portions of the city, this Area accounted for 33 incidents (13%) and 41 individuals (13%) affected. Key institutions in this hot spot include:
• Deer Valley High School - important for youth programming • Dallas Ranch Middle School
• Multiple parks, including Dallas Ranch Park
• Shopping centers and community facilities

Area D (Southern-Central): Area D has the largest geographic total area spread across the city, with 12 census tracts reporting gun-related incidents and two with zero. This Area accounted for about one-third of 69 incidents (27%) and 91 individuals (28%) of gun-related activities in the city (see Table GVA-B and Map C). The southern central area includes:

8 • Canada Valley Road corridor
• Several parks and recreational facilities
• Religious centers and community resources

Map C. Areas – Census Tract Counts, 2014-2024

3.2 Pattern Persistence Over Time
The City of Antioch currently has 23 census tracts, of which 21 have recorded at least one gun violence incident since 2014. We group incidents by census tract into four areas:
• Area A: 35 incidents and above between 2014-2024
• Area B: Between 19 and 21 between 2014-2024
• Area C: Between 10 and 12 between 2014-2024
• Area D: Under 10 incidents between 2014-2024

9 3.2.1 Area with Highest Pattern Persistence
The geographic distribution of gun violence shows Area A, in the northern, central, and northwest downtown areas along Highway 4 and the San Joaquin River, as having the highest counts of incidents and individuals affected. It accounted for 114 incidents (44%) and 136 individuals (42%) affected from 2014 to 2024 (see Table GVA-B below).

Table GVA-B. Areas – Census Tract Counts, 2014-2024
Areas Total
Events
Total
Individuals
A: Over 35 incidents 114 136
B: 19 to 21 incidents 40 53
C: 10 to 12 incidents 33 41
D: < 10 incidents 69 91
Total 256 321

3.2.2 Significance of Pattern Persistence Over Time
Pattern persistence in gun violence is one of the most significant phenomena in criminology with practical and policy implications for prevention strategies. Research reveals that gun violence follows the "Law of Crime Concentration," where approximately 4.5% of street segments account for 50% of crime in cities, with this concentration remaining stable over 15-year periods (Weisburd et al., 2004). Focused deterrence approaches targeting persistent hot spots demonstrate moderate effectiveness, reducing violent crimes committed with guns to 62% of pre-intervention levels according to meta-analyses of 24 programs (Braga et al., 2018).

However, current research suffers from methodological limitations, as evidence typically does not derive from rigorous experimental designs that adequately distinguish intervention effects from local crime trends (Braga & Weisburd, 2014). Additionally, different types of gun violence patterns vary in persistence, requiring tailored intervention approaches (Haberman & Ratcliffe, 2012).

Pattern persistence of gun violence over time creates significant opportunities for evidence-based interventions and resource allocation, though with important limitations.

10 3.3 Incident Characteristics and Trends

3.3.1 Gun Incidents (Killed or Injured)
Map D. Gun Incidents (Injured or Killed), 2014-2024

Of the 286 total reported incident characteristics for Antioch, 122 (43%) had discernible descriptions (see Map D. Gun Incidents). The 122 defined incidents were grouped into 11 major categories. Counts ranged from one (1) school incident and two (2) suicides to 21 drive-by/road rage incidents and 27 armed robberies, stolen/ghost gun incidents.

A total of 321 individuals were directly impacted by gun violence (as victims or suspects) for the reporting period 2014 to 2024. Of these, 295 (92%) were either intended victims or possibly innocent bystanders. Among victims: 95 (30%) deaths and 200 (62%) injuries. From the GVA data, it appears that for every 200 shooting injuries, 100 deaths result.

11 Incidents by Year and Location
The GVA data shows that the years 2023 and 2024 had the highest number of incidents of this study period, with the next highest number of 25 incidents in both 2014 and 2021. Region A recorded the highest number of incidents in 9 of the 11 years, ranging from a low of 2 in 2020 to a high of 19 in 2024, followed by 15 incidents in both 2023 and 2017 (see Table GVA-C).

Table GVA-C. Incident Characteristics, 2014-2024
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Tot Accidental shooting 1 2 - 2 - - - 2 - - 1 8
Armed robbery,
stolen/ghost gun
1 3 3 3 2 - - 2 2 8 3 27
Defensive use 2 1 2 - - - - - 2 - 1 8
Drive-by, road rage 2 1 - 5 1 1 1 3 4 1 2 21
Drug gang 1 2 1 - - 2 1 4 1 1 - 13
Home invasion 1 - 2 2 1 - 3 2 2 1 2 16
Mass shooting 1 1 1 - - - - - 1 3 2 9
Officer involved 1 1 1 5 1 - - 2 - 1 - 12
Public location - - - 1 - 1 - - 1 2 - 5
School incident - 1 - - - - - - - - - 1
Suicide - - - - - - - 1 - - 1 2
Undefined 17 13 17 15 8 16 9 13 16 16 24 164
Total 27 25 27 33 13 20 14 29 29 33 36 286

3.3.2 Individuals: Victims and Suspects Killed or Injured Among the 256 gun-related incidents in Antioch between 2014 and 2024, a total of 321 individuals were directly impacted by gun violence (as victims or suspects). Of these, 295 (92%) were either intended victims or innocent bystanders. Of the 95 deaths, there were 200 individuals injured, or a 2:1 ratio of deaths to injuries.

Table GVA-D. Individuals Affected By Area, 2014-2024
Areas 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Tot A: Over 35 incidents 11 13 13 15 5 10 2 6 5 15 19 114
B: 19 to 21 incidents 2 5 3 3 2 - 3 6 6 5 5 40
C: 10 to 12 incidents 5 1 3 2 2 5 2 3 6 3 1 33
D: < 10 incidents 7 2 5 8 4 5 6 10 7 6 9 69
Total 25 21 24 28 13 20 13 25 24 29 34 256

12 The GVA data also shows that the years 2023 and 2024 had the highest number of incidents in the 2014–2024 reporting period, with the next highest number of 25 incidents in both 2014 and 2021.

Area A in 9 of the 11 years recorded the highest number of incidents, ranging from a low of 2 in 2020 to a high of 19 in 2024, followed by 15 incidents in both 2023 and 2017 (see Table GVA-D).

Suspects or perpetrators of gun-related events numbered 26 individuals total, or 8% 13 (4%) deaths, and 13 (4%) injuries of individuals impacted by gun violence in the city. GVA data indicate that 2023 and 2024 have the highest number of individuals affected: 40 and 39, respectively, for a total of 79 individuals impacted, including 21 killed and 56 people injured (see Table GVA-D).

Map E. GVA Gun Incidents - Undefined Cause, 2014-2024

Of the 286 total reported incident characteristics in the GVA for Antioch, 122 (43%) had discernible descriptions, and 164 (57.3%) were categorized as undefined. The 122 gun-related incidents with descriptions were further subdivided into 11 major categories. The groupings range from one (1) school incident and two (2) suicides, to 21 drive-by/road rage incidents and 27 armed robberies, stolen/ghost guns (see Map E. Gun Incidents – Undefined Cause). In addition, 164 gun incidents

13 (57.3%) were categorized as undefined. Further research will be needed to profile incidents currently classified as undefined.

In Area A, nearly 92% of the 36 individuals killed or 87 injured were either the intended targets or innocent bystanders. They also represented 38% of all killed and 43.5% of all injured (see Table GVA-E). Area A also has the highest rates of Accidental Shootings (6) and instances of Armed Robbery or Stolen/Ghost guns (11), but has lower rates than other regions among other major gun- related groups.

Table GVA-E. Individuals Killed/Injured By Year, 2014-2024

Total Victim
Killed
Victim
Injured
Suspect
Killed
Suspect
Injured
Suspect
Arrest
%
Victim
Killed
%
Victim
Injured
%
Suspect
Killed
%
Suspect
Injured
%
Suspect
Arrest
Total 321 95 200 13 13 0 29.6 62.3 4.0 4.0 0.0
2014 34 9 23 1 1 0 26.5 67.6 2.9 2.9 0.0
2015 26 7 14 2 3 0 26.9 53.8 7.7 11.5 0.0
2016 28 8 15 2 3 0 28.6 53.6 7.1 10.7 0.0
2017 31 12 14 2 3 0 38.7 45.2 6.5 9.7 0.0
2018 18 6 11 1 0 0 33.3 61.1 5.6 0.0 0.0
2019 24 8 16 0 0 0 33.3 66.7 0.0 0.0 0.0
2020 17 8 9 0 0 0 47.1 52.9 0.0 0.0 0.0
2021 37 9 25 2 1 0 24.3 67.6 5.4 2.7 0.0
2022 27 7 17 2 1 0 25.9 63.0 7.4 3.7 0.0
2023 40 10 29 0 1 0 25.0 72.5 0.0 2.5 0.0
2024 39 11 27 1 0 0 28.2 69.2 2.6 0.0 0.0

Suspects numbering 26 individuals accounted for 8% of those affected:
• 13 (4%) deaths
• 13 (4%) injuries

As with other data points, 2023 and 2024 recorded the highest number of individuals affected: 40 and 39, respectively (see Table GVA-E).

Table GVA-F shows that Area A, located in northwest Antioch, also had the highest share of individuals killed or injured: 36 individuals killed (38%) and 87 individuals injured (43.5%). Focusing on the northwestern part of the Antioch area, which has the highest density of gun-related events, 14 located between Highway 4 and the San Joaquin River, the distribution of gun activity events also does not exhibit a discernible pattern. This area, however, does appear to have a higher count of “Undefined” gun incidents than identified events (see Table GVA-F and Map G).

Table GVA-F . Individuals Killed/Injured By Area, 2014-2024 Areas Total Victims
Killed
Victims
Injured
Suspects
Killed
Suspects
Injured
Suspects
Arrested
A: Over 35
incidents
136 36 87 4 9 0
B: 19 to 21
incidents
53 21 29 2 1 0
C: 10 to 12
incidents
41 13 26 2 0 0
D: < 10 incidents 91 25 58 5 3 0
Total 321 95 200 13 13 0

3.3.3 Circumstances: Deaths and Injuries
The majority of gun-related incidents in Antioch in the GVA dataset did not identify a suspect involved. Apart from categories such as defensive use, officer-involved shootings (7), and armed robbery (26), other major categories, including mass shootings and drive-by/road rage events, reported no suspect.

3.4 Geographic Context and Scope
The GVA database is a valuable resource for understanding the scope and frequency of gun violence within the Antioch community. The geocoding of incidents and inclusion of dates provide insight into the time and place in which Antioch residents are affected.

However, the database is limited in key areas, including:
• Incomplete data on the number of individuals involved in each incident • Lack of detail in incident descriptions, with over 57% of Antioch incidents from 2014–2024 classified as “undetermined”

The rate of undefined classification has remained unchanged over time. In fact, 2024 saw an increase of 8 individuals (50%) in the "undetermined" category, while the number of incidents rose by only three individuals (9%). Despite these limitations, this analysis offers a baseline for future research and community action. Also note that this analysis utilizes reported incidents from 2014 15 to 2024 and may not capture all instances of unreported violence. Geographic analysis is limited to reported incident locations.

The persistent, concentrated patterns shown in these maps and data tables indicate systematic rather than random processes. Understanding what drives violence is essential for effective intervention. We examine drivers specific to California, utilizing current data from the California Department of Justice (CA DOJ).

Map F . GVA Gun Incidents - Other Causes, 2014-2024

16 Map G. Gun Violence Archives Undefined Cause, 2014-2024

17 4.0 Root Cause Analysis
The root cause analysis (Section 2.2) that follows below is informed by findings (Section 2.1) from the 2025 Crime Guns, Inspections, and Handguns in California Report (California DOJ, 2025). Based exclusively on the data presented in this report, the analysis that follows identifies interconnected factors contributing to gun violence. The data suggests these broader systemic patterns create conditions that affect local gun violence rates.

The analysis below is constrained by the data available in the report, which primarily provides descriptive statistics rather than causal analysis. The identification of these factors as "root causes" represents an analytical interpretation of patterns documented in the data rather than conclusions explicitly drawn by the California DOJ report authors. All conclusions are derived from documented patterns in crime gun data, trafficking statistics, dealer compliance findings, and geographic distribution trends as reported in the official state document. Additionally, the report notes that city-level trends should be interpreted with caution due to incomplete reporting, which affects the precision of Antioch-specific analysis.

4.1 Key Findings from 2025 California DOJ Gun Report

4.1.1 Antioch-Specific Crime Gun Data
According to the data table in the report, Antioch recorded 428 total crime guns and 137 unserialized crime guns in 2024, representing 0.30% of statewide crime guns, with a population of 115,759 and crime gun rates of 11.83 per 10,000 residents for serialized firearms and 15.41 per 10,000 residents including unserialized firearms (data table, no specific page number cited).

Implications for Antioch: These numbers put Antioch's gun violence problem in perspective:
• Significant local problem - 428 crime guns in one year means more than one gun used in a crime every day
• Ghost gun crisis - 32% of crime guns (137 out of 428) are completely untraceable, which is extremely high
• Above average rate - 11.83 crime guns per 10,000 residents puts Antioch higher than many similar-sized cities
• Regional context - Antioch represents 0.30% of statewide crime guns despite being a much smaller percentage of California's population
• Resource needs - this level of gun crime requires dedicated staffing and specialized units. • Public safety impact - these aren't just statistics - they represent shootings, robberies, and homicides affecting real families
• Prevention urgency - the high numbers indicate that current approaches are insufficient. 18 4.1.2 Unserialized Firearm Proliferation
The report documents that "32,063 crime guns entered in AFS between 2022 and 2024, and more than 9,200 entered in 2024 were recorded as unserialized in AFS" (p. 4). Unserialized guns, also known as ghost guns, are firearms without serial numbers. Analysis shows that "the most common firearm make entries provided by law enforcement agencies for unserialized crime guns were listed as 'Privately Made Firearm' (6,950, 75.1% of all unserialized crime guns)" (p. 19).

Additionally, "the top five manufacturing companies provided by agencies were Glock (143, 1.6%), Smith & Wesson (139, 1.5%), Sturm, Ruger & Co (98, 1.1%), Polymer80, Inc (82, 0.9%), and Savage Arms Corp (80, 0.9%)" (p. 19). See Figure 5 showing the dramatic increase in unserialized crime guns from 2010 to 2024, and Figure 8 showing which counties have the most ghost guns.

Implications for Antioch: For Antioch leaders, this suggests:
• Traditional gun control doesn't work on these - ghost guns bypass background checks, waiting periods, and registration completely.
• Easy to make at home - people can buy kits online and assemble untraceable guns in their garage.
• Impossible to track - when police recover these guns, they can't trace them back to find trafficking networks.
• Local enforcement challenge - Antioch police need training to identify ghost guns and understand how they're made
• Consider local ordinances - the city could ban the sale of ghost gun kits or components within city limits.
• Major public safety threat - 32% of Antioch's crime guns in 2024 (137 out of 428) were untraceable.

4.1.3 Interstate Trafficking as Primary Firearm Source
The 2025 DOJ report documents that "just over 50% of the firearms recovered by law enforcement in California and successfully traced by ATF to a gun dealer were traced to dealers located in other states, especially Arizona, Nevada, and Texas" (p. 4). The report further indicates that "nearly two- thirds (65%) of crime guns recovered in California in 2024 had no prior sales or transaction record that could be confirmed in the Automated Firearms System (AFS), and nearly three-quarters (73.6%) could not be traced to a specific dealer in California" (p. 3).

Implications for Antioch: This data suggests that a significant number of guns used in crimes in the City of Antioch likely come from outside California, where gun laws are weaker. For city and community leaders, this is important because:
19 • Local gun control efforts alone will not solve the problem because criminals can easily drive to Nevada or Arizona to get guns.
• Antioch needs regional and federal partnerships because the city cannot fight gun trafficking by itself.
• Focus enforcement on trafficking routes by working with federal agencies to identify how guns get into Antioch
• Budget implications. The city may need to increase investment in multi-jurisdictional task forces rather than relying solely on local police responses.

4.1.4 Dealer Compliance and Oversight Patterns
Among 736 firearm dealers inspected between 2020 and 2024, "68 cases involved missing or unaccounted firearms" (p. 37). However, the report notes that "99% of violations were successfully resolved" when identified through inspections (p. 37). The data shows inspection findings included identification of "potential straw purchase transactions" during dealer inspections (multiple citations throughout dealer violation tables). The Bureau of Firearms (BOF) conducts these inspections to verify dealer compliance with regulations.

Implications for Antioch: This finding shows that when gun dealers are properly monitored, most problems are addressed quickly. For Antioch, this means:
• Local oversight works, so the city could consider requiring local licensing for gun stores beyond state requirements.
• Partner with state inspectors, including the Bureau of Firearms, to prioritize inspections of dealers near Antioch
• Monitor problem dealers and track which local gun stores have compliance issues, focusing attention on those areas.
• Straw purchases are happening. Address the likelihood that criminals are using other people to buy guns legally, then putting them to illegal use. • Quick intervention prevents problems. The 99% resolution rate indicates that catching violations early prevents more significant issues.

Reference: See Figure 21 showing background check outcomes from dealer inspections.

4.1.5 Time-to-Crime Trafficking Indicators
The report establishes that "ATF assesses a short Time-to-Crime (TTC) as a potential indicator of illegal firearms trafficking and considers investigating crime guns with short TTCs as an important tool to disrupt the flow of illegal firearms through identified trafficking channels" (p. 21). The analysis notes that "empirical research also considers a TTC of less than three years as an 20 indication of possible illegal transactions; a TTC of less than one year is considered an even stronger indicator" (p. 21).

Implications for Antioch: The Time-to-Crime measure assesses how quickly a gun purchased legally is used in a crime. Short times mean organized trafficking. For Antioch, this means:
• Pattern recognition is key - if guns are being recovered quickly after purchase, that suggests professional trafficking operations.
• Investigation priorities - focus detective resources on guns recovered within 1-3 years of purchase
• Interstate connections - short time-to-crime often means guns are being purchased in other states and quickly moved to California.
• Intelligence sharing - work with federal agencies to track these rapid movement patterns • Not random crime - very short times suggest organized criminal networks rather than opportunistic crime

4.1.6 Geographic Distribution and Concentration
The report documents significant geographic disparities in gun crime recovery. "The city with the most crime guns recovered was Los Angeles, with 6,223 associated crime guns. The next four cities with the greatest number of associated crime gun records were Bakersfield (3,697), Sacramento (1,247), Fresno (1,109), and San Bernardino (973). These five cities account for 29% of all crime guns and 16% of California's total population" (p. 15-16).

Implications for Antioch: Gun violence tends to cluster in specific cities and regions. For Antioch, this means:
• Specific local factors matter - something about certain communities makes them more vulnerable to gun violence.
• Learn from similar cities - study what other mid-sized cities are doing that works. • Regional approach needed - gun violence clusters suggest regional trafficking and distribution networks
• Resource allocation - concentrate prevention efforts in areas that data shows are at the highest risk.
• Policy implications - what works in rural areas may not work in urban clusters like where Antioch sits

Reference: See Figure 4 showing the top 10 cities for crime gun recovery, and Figure 3 showing county-level patterns.

21 4.1.7 Concentrated Dealer Risk Patterns
The report found that "most dealers were associated with a relatively low number of crime guns and a few dealers were associated with a large number of crime guns" (p. 13). Specifically, "each dealer among these sold an average of 10.5 firearms that were later recovered as a crime gun in 2024" (p. 13).

Implications for Antioch: Most gun stores are not the problem, but a few "bad apple" dealers cause most of the trouble:
• Focus enforcement - concentrate oversight on the small number of problem dealers rather than bothering all gun stores equally
• Pattern identification - track which dealers near Antioch sell guns that end up in crimes • Early warning systems - watch for dealers with unusually high crime gun traces • Partnership opportunities - work with responsible dealers who want to keep guns out of criminal hands
• Resource efficiency - targeting high-risk dealers is more effective than broad enforcement • Local licensing - Antioch could require additional permits for dealers with high crime gun traces

4.1.8: Background Check System Performance
During dealer inspections, 477,120 firearm background checks were submitted with outcomes of "447,282 (93.7%) were approved, 19,272 (4.1%) were cancelled, 3,847 (0.8%) were denied, 3,214 (0.7%) were rejected, and 3,506 (0.7%) were undetermined".

Implications for Antioch: The background check system is catching some prohibited buyers, but may be missing others:
• Denial rate - only 0.8% of gun purchases are denied, which seems low despite crime rates • System gaps - criminals may be finding ways around background checks (straw purchases, private sales, ghost guns)
• Most sales approved - 93.7% approval rate suggests the system is designed to approve • Focus on alternatives - since background checks aren't stopping most problems, Antioch needs other prevention strategies
• Data for enforcement - track background check denials to identify prohibited persons • Policy advocacy - support stronger background check requirements that close loopholes

Reference: See Figure 21 showing the breakdown of background check results. 22 4.1.9 Interconnected System Analysis
The DOJ report data suggests these four factors operate as an interconnected system rather than independent phenomena. Interstate trafficking networks provide the primary supply mechanism that circumvents California's regulatory framework. These networks connect to dealer system weaknesses, which create distribution points where trafficked firearms transition into illegal markets. Unserialized firearm production provides an alternative supply chain that bypasses traditional regulatory systems entirely. These supply mechanisms show geographic concentration patterns that create localized conditions where firearms result in elevated rates of gun violence.

The report's identification of short Time-to-Crime periods as trafficking indicators reinforces this interconnected analysis. DOJ emphasizes Time-to-Crime analysis as a tool to "disrupt the flow of illegal firearms through identified trafficking channels," supporting the identification of organized trafficking as a primary contributing factor rather than isolated criminal acquisition.

Implications for Antioch: This analysis of DOJ report data suggests that gun violence in Antioch stems from the intersection of multiple factors operating across different scales. External supply factors, including interstate trafficking and ghost gun networks, operate beyond local control while creating significant local impact. Systematic regulatory gaps in dealer oversight and compliance may create pathways for illegal firearm access that connect regional supply networks to local markets. Local conditions may further contribute to Antioch's position within the geographic concentration patterns documented statewide.

The interconnected nature of these factors indicates that effective intervention requires addressing multiple levels simultaneously. Federal and state policy engagement can help disrupt trafficking networks, while enhanced regulatory enforcement addresses dealer compliance gaps.

Targeted prevention efforts can reduce unserialized firearm proliferation. Local interventions addressing community conditions that contribute to demand for illegal firearms complete the comprehensive approach. No single intervention point will prove sufficient; sustainable reduction in gun violence requires coordinated action across this entire system.

4.2 Other Evidence-Based Dimensions

4.2.1 Socioeconomic Dimension
Recent studies and news articles highlight the connections between socioeconomic factors and gun violence in Antioch, California, suggesting that higher gun violence rates often coincide with economically disadvantaged neighborhoods. Areas in Antioch, such as the Sycamore corridor, 23 which experience limited access to quality education and healthcare, exhibit high levels of unemployment and poverty. These socioeconomic conditions create an environment where violence is more likely to occur.

4.2.2 Geographic Dimension
In Antioch, specific neighborhoods, including those near the central business district, report more gun-related incidents. Data indicate that gun violence is concentrated in particular "hot spots," which can be understood through patterns observed in other cities, where a small percentage of addresses account for most of the gun violence.

For example, the intersection of 18th and A Street in Antioch has been identified as a frequent site of gun-related incidents, highlighting the need for local law enforcement to focus on these high-risk areas. By analyzing available data concerning these concentrations, Antioch can develop targeted interventions to address the underlying issues driving gun violence.

4.2.3 How Individual, Community, and Structural Factors Cluster Spatially Various factors that contribute to violence in Antioch cluster together, demonstrating how personal trauma, community dynamics, and structural challenges interact. Exposure to violence in childhood is linked to future violent behavior, emphasizing the importance of addressing early childhood experiences in preventing gun violence. Additionally, neighborhoods with high crime rates often lack communal cohesion, leaving residents feeling disconnected and unsafe.

This social disorganization is evident in areas like the Hillcrest neighborhood, where residents often feel isolated and helpless in the face of violence, exacerbating the cycle of trauma and aggression. Residents generally lack trust in law enforcement, which further complicates efforts to engage positively with community policing initiatives.

In Antioch, the links between gun violence, gang activity, and intimate partner violence are particularly pronounced. Access to firearms increases the likelihood of these forms of violence, especially in contexts where poverty is prevalent and community resources are scarce. The incidence of domestic violence regularly intersects with gun violence in neighborhoods struggling with economic disinvestment, creating a cycle of fear and retaliation. Research indicates that when individuals are involved with gangs, the likelihood of intimate partner violence also rises, as the availability of guns and the normalization of violence contribute to a broader culture of aggression.

24 4.2.4 The Interconnectedness of Different Types of Violence To effectively address gun violence in Antioch, community leaders must adopt a holistic approach that understands and tackles the social determinants of health, including poverty and inequality.

Initiatives such as job training programs and mental health support services can significantly mitigate the factors contributing to violence. Engaging community members in the development of these initiatives ensures that they are tailored to the specific needs of residents in high-violence neighborhoods, creating a sense of ownership and commitment to violence prevention. Such comprehensive strategies are necessary to foster long-term reductions in gun violence and improve community resilience against various forms of violence.

The economic implications are substantial, with homicide investigations costing approximately $58,181.60 per case, making targeted prevention strategies a cost-effective approach (Antioch Police Department, 2023).

California cities saw that a 10% increase in handgun ownership causes a 13% increase in firearm- related homicide fatalities and a 3% increase in firearm-related suicide fatalities among marginal gun owners (Rosenberg, 2023).

In summary, the intricate interplay among root causes, socioeconomic factors, community dynamics, and individual experiences requires a coordinated response, including holistic, evidence- based prevention, intervention, and aftercare strategies.

5.0 Solution Framework

5.1 Comparative Analysis: Baltimore, Oakland, Richmond, and Stockton This analysis examines gun violence prevention models implemented in four cities that have achieved significant measurable reductions in firearm violence through evidence-based, community-centered approaches. Richmond achieved substantial reductions in homicides over a 16-year period (Corburn et al., 2019), Oakland demonstrated a 31.5% reduction in gun homicides from 2012-2019 (City of Oakland, 2019), Stockton showed 40% decreased shooting victimization among treated individuals in a 2018-2022 evaluation (Crime and Justice Policy Lab, 2024), and Baltimore recorded a 23% reduction in nonfatal shootings across all program sites from 2007-2022 (Webster et al., 2023). These outcomes represent some of the most successful urban violence prevention initiatives in the United States.

Each city has developed comprehensive strategies combining focused individual intervention with community-wide prevention efforts, demonstrating that systematic, well-funded, community-led 25 approaches can achieve dramatic reductions in urban gun violence while building community capacity and addressing historical trauma. It is essential to note that these programs were evaluated using different methodologies and time periods, which should be taken into account when comparing outcomes across cities.

5.1.1 Baltimore, Maryland: Public Health Violence Prevention Program Structure and Components
Baltimore implements a comprehensive public health approach, treating violence as a disease to be interrupted and prevented. The strategy operates through the Mayor's Office of Neighborhood Safety and Engagement (MONSE) and includes Safe Streets Baltimore (Cure Violence model operating since 2007 at 10 sites across 2.6 square miles), Group Violence Reduction Strategy (focused deterrence launched in 2022 in five police districts), hospital-based violence intervention programs at all major trauma centers, and intensive life coaching services (Mayor's Office of Neighborhood Safety and Engagement, 2024).

Safe Streets employs credible messengers to mediate conflicts before they escalate, while conducting anti-violence messaging and norm change campaigns. Each site operates with approximately seven staff members, including four violence interrupters. The Group Violence Reduction Strategy provides shooting reviews, direct communications through call-ins, intensive life coaching, and strategic enforcement for individuals at the highest acute risk.

Evidence of Effectiveness
Johns Hopkins Bloomberg School of Public Health evaluation (2023) using synthetic control methodology found:
• 23% reduction in nonfatal shootings across all 11 Safe Streets sites (2007-2022) • 32% average homicide reduction in the first four years at the five longest-running sites • Site-specific variations: Cherry Hill (56% reduction), Lower Park Heights (48% reduction) • Some sites showed no effect or increases, highlighting implementation challenges (Webster et al., 2023)

The Violence Intervention Program at the University of Maryland Medical Center, evaluated through a randomized control trial (n=100), found:
• 83% decrease in repeat hospitalization for violent injury • 75% reduction in violent criminal activity
• 82% employment rate at follow-up for participants versus 20% for the control group (Cooper et al., 2006; Baltimore City Health Department, 2016)

26 System Integration and Partnerships
Baltimore demonstrates exceptional healthcare integration, with all major hospitals participating in violence intervention programs that utilize systematic screening and referral protocols. The hospital-based programs include University of Maryland's Violence Intervention Program, Johns Hopkins' Break the Cycle, LifeBridge Health's Center for Hope, and the ROAR Center, each providing bedside intervention and long-term case management.

Community engagement is facilitated through partnerships with Catholic Charities and LifeBridge Health, which provide victim services, faith community coordinators, and community boards that offer resident leadership. The approach maintains cultural responsiveness by prioritizing staff from target neighborhoods in hiring practices. Regular community input sessions inform the development of the Comprehensive Violence Prevention Plan.

Funding and Organizational Structure
Baltimore leverages a complex funding structure including city general funds ($5 million annually for Safe Streets), state funding, federal ARPA allocations, hospital system contributions, and foundation grants. MONSE manages multi-system coordination as a mayoral office, providing centralized oversight while allowing program flexibility. This structure enables the rapid deployment and coordination of resources across multiple agencies, while maintaining accountability through regular public reporting and external evaluation.

5.1.2 Oakland, California: Comprehensive Violence Prevention Ecosystem Program Structure and Components
Oakland has developed a comprehensive violence prevention infrastructure through its Department of Violence Prevention (DVP), which was established in 2017 to coordinate multiple evidence- based strategies. The approach combines Ceasefire Oakland (a focused deterrence initiative launched in 2012), Oakland Unite life coaching programs, community healing initiatives, gender- based violence prevention efforts, school-based programs in seven high schools, and hospital- based interventions (City of Oakland, 2023).

Ceasefire Oakland targets gang-involved individuals representing less than 0.5% of the population but involved in approximately 60-70% of gun violence. The program employs a group violence reduction strategy, utilizing call-ins, custom notifications, social services, and focused enforcement. Oakland Unite Life Coaching Programs provide intensive case management for high- risk youth and adults aged 13-35, offering 18-month support periods with comprehensive wraparound services (Mathematica, 2019).

27 Evidence of Effectiveness
A 2019 evaluation by researchers at Northeastern University found:
• 31.5% reduction in gun homicides (statistically significant at p<.05) • 20% reduction in shootings in treated neighborhoods versus comparison areas • 52.1% reduction in shooting victimizations from 2012-2017 • 27% reduction in shootings by vicariously treated gangs showing network spillover effects (City of Oakland, 2019; Braga et al., 2019)

Recent data from 2024 show continued progress, with a 32% reduction in homicides year-to-date compared to 2023, although these figures are preliminary and subject to revision (Oaklandside, 2024). The evaluation noted that Oakland experienced a 42% reduction in homicides from 2012 to 2017 during peak program implementation.

System Integration and Partnerships
Oakland's strength lies in its seamless integration across prevention, intervention, and aftercare, facilitated through the DVP's coordination of multiple agencies. Youth ALIVE!'s "Caught in the Crossfire," established as the nation's first hospital-based violence intervention program, provides bedside intervention and case management for gunshot victims, reporting reduced arrest likelihood and criminal involvement among participants (Center for American Progress, 2019).

Community engagement is facilitated through violence interrupters trained to mediate conflicts, life coaches with lived experience, faith community partnerships, and community-designed programming supported by mini-grants. The model emphasizes community ownership and cultural competency, with regular community input sessions and advisory boards including residents from affected neighborhoods.

Funding and Organizational Structure
Oakland utilizes voter-approved dedicated tax revenue (Measure Z), which provides approximately $27 million annually for violence prevention services. The DVP coordinates across multiple agencies as a central city department, enabling comprehensive service delivery while avoiding programmatic silos. This structure enables flexible resource allocation and rapid response to emerging violence patterns, while maintaining accountability through public reporting requirements.

5.1.3 Richmond, California: The Peacemaker Fellowship Model Program Structure and Components
Richmond's violence prevention approach centers on the Operation Peacemaker Fellowship, an intensive 18-month mentoring program operating through the Office of Neighborhood Safety (ONS), 28 established in 2007 as the nation's first city office dedicated exclusively to gun violence prevention (National League of Cities, 2022). The program employs Neighborhood Change Agents (NCAs) - credible messengers with lived experience who provide 24/7 case management for and daily engagement with individuals identified as most likely to commit or be victims of gun violence.

Core components include individualized LifeMAPs for goal development, cognitive behavioral therapy, life skills training, paid internships, and transformative travel experiences. Participants receive monthly financial incentives (amounts vary by progress and time period, with some sources citing up to $1,000 monthly) tied to completing specific goals and maintaining program compliance (Advance Peace, 2023). The program targets a small number of individuals identified through data analysis as being at the highest risk for gun violence involvement, using police analytics for data- driven selection while maintaining voluntary, non-coercive enrollment.

Evidence of Effectiveness
Rigorous academic evaluation using synthetic control methods found:
• 55% reduction in firearm deaths and hospital visits annually (2010-2016) • 43% reduction in firearm crimes annually (2010-2015). These findings compared Richmond to weighted combinations of similar cities to control for other factors (Corburn et al., 2019).

According to city data, Richmond experienced a significant transformation, with a decrease from 47 homicides in 2007 to 8 in 2023, representing an 83% decrease (National League of Cities, 2025; Richmond Police Department, 2024). However, it should be noted that homicide rates can fluctuate year to year - for example, Richmond had 11 homicides in 2014 before rising to 21 in 2015, demonstrating the non-linear nature of violence reduction. The National League of Cities (2022) estimates that violence interruptions in 2023 generated cost savings between $7.5 and $20 million in government expenditures, though these estimates involve various assumptions about the costs of violence.

System Integration and Partnerships
Richmond's approach integrates deeply with healthcare through the Beyond Violence hospital- based program at John Muir Trauma Center. According to the American Hospital Association (2016), the program reported strong outcomes in keeping participants alive and avoiding re-injury, though specific percentages should be interpreted within the context of small sample sizes.

Social services coordination is facilitated through the Richmond Community Wellness Collaborative, which connects participants to employment, housing, education, legal services, and family support. The model employs authentic community leadership, with NCAs and program staff drawn from target communities. The program reports extensive partnerships with faith-based 29 organizations and community groups; however, the specific number of partner organizations varies by source and time period (National League of Cities, 2022).

Funding and Organizational Structure
Richmond's ONS operates as a direct city department with dedicated municipal funding, ensuring program stability and continuity. This governmental structure enables direct coordination with city services while maintaining independence from law enforcement, thereby preserving community trust. The program's budget supports NCAs, program coordination, participant incentives, and wraparound services.

5.1.4 Stockton, California: Multi-Layered Evidence-Based Approach Program Structure and Components
Stockton implements three coordinated programs under the Office of Violence Prevention (OVP):

Operation Ceasefire (focused deterrence), Operation Peacekeeper (a comprehensive intervention that has been operating since 1997), and Advance Peace (a community-based mentorship program launched in 2018). This multi-program approach provides different intervention points while maintaining coordinated service delivery (Crime and Justice Policy Lab, 2024).

Operation Ceasefire employs focused deterrence through enhanced communication, strategic enforcement, coordinated outreach, and continuous data-driven adjustments. Operation Peacekeeper offers life coaching, wraparound services, and community partnerships to support youth and young adults. Advance Peace Stockton offers police-free mentorship with neighborhood change associates, providing financial incentives (up to $1,000 monthly based on progress), life skills support, and social services navigation for individuals at the highest risk of involvement in shootings.

Evidence of Effectiveness
A University of Pennsylvania evaluation (2024) covering 2018-2022 found:
• 40% reduction in shooting victimization among treated gang members versus untreated individuals
• 37% reduction in violent recidivism
• 25% reduction in general recidivism
• 30% fewer homicides during Ceasefire implementation periods compared to peer cities.

These findings used a difference-in-differences methodology with appropriate controls (Braga et al., 2024).

Earlier evaluation by Braga et al. (2008) documented a 42% reduction in monthly gun homicides compared to pre-intervention trends during Operation Peacekeeper implementation (1997-2002). 30 The sustained operation over multiple decades with periodic refinements demonstrates program durability and adaptability.

System Integration and Partnerships
Stockton emphasizes the importance of multi-jurisdictional coordination, involving partnerships among cities, counties, states, and the federal government. Healthcare integration is achieved through partnerships with San Joaquin General Hospital, enabling bedside intervention and trauma- informed care. Social services are coordinated through the OVP's central referral system, ensuring participants receive housing assistance, employment support, education services, and mental health treatment.

Community leadership operates through Neighborhood Change Associates, utilizing lived experience, faith community partnerships, and providing messaging and support, as well as regular "Data Cafes"- quarterly community meetings where violence data is shared transparently and community feedback is gathered for program refinement (Crime and Justice Policy Lab, 2024).

Funding and Organizational Structure
Stockton combines municipal general fund resources ($880,000 annually) with Measure A funding ($1.3 million), state CalVIP grants, and philanthropic support. The OVP provides strategic oversight as a city office while maintaining operational flexibility. This blended funding model enables program sustainability while allowing for expansion during periods of increased need. The OVP structure facilitates coordination across three distinct programs while maintaining a unified approach to data collection and evaluation.

5.1.5 Comparative Analysis: Common Elements and Distinctions Shared Foundational Principles
All four cities employ data-driven targeting of high-risk individuals, typically focusing on less than 1% of the population responsible for disproportionate violence. Credible messenger models utilize individuals with lived experience and community connections to build trust and facilitate engagement. Trauma-informed care recognizes violence as both cause and consequence of trauma, integrating mental health and healing services. Voluntary participation characterizes all programs, avoiding coercive approaches while providing meaningful incentives for engagement.

Programmatic Variations
Richmond emphasizes intensive individual mentorship through the 18-month Peacemaker Fellowship with the highest staff-to-participant ratio and most comprehensive financial support.

Oakland implements the broadest programmatic ecosystem through the coordination of multiple strategies addressing different types of violence under the DVP . Stockton uses a three-program 31 approach providing multiple engagement pathways while maintaining unified coordination.

Baltimore centers public health methodology most explicitly, treating violence as an epidemic requiring systematic intervention.

Implementation Lessons
Success factors across all cities include sustained funding commitments, authentic community leadership, rigorous data collection and evaluation, independence from law enforcement while maintaining cooperation, flexibility to adapt to local conditions, and fostering long-term relationships over quick fixes. Challenges include maintaining program fidelity during expansion, staff retention and secondary trauma, sustaining political will across administrations, and striking a balance between accountability and community trust.

Methodological Considerations and Limitations
When interpreting these results, several important factors should be considered:

1. Evaluation Methodologies: Studies used different approaches (synthetic control, difference- in-differences, randomized control trials) with varying strengths and limitations.

2. Time Periods: Programs were evaluated over different periods, during which broader crime trends, economic conditions, and other factors varied.

3. Sample Sizes: Some programs work with small numbers of individuals, making percentage changes sensitive to individual cases.

4. Attribution Challenges: The simultaneous occurrence of multiple interventions and changing conditions makes it difficult to isolate the specific effects of a program.

5. Publication Bias: Successful programs may be more likely to be evaluated and published than unsuccessful ones.

Implications
These four cities collectively demonstrate that systematic, evidence-based, community-centered violence prevention can achieve significant reductions in urban gun violence while building community capacity and addressing historical trauma. The evidence suggests that comprehensive approaches combining individual intervention, community mobilization, and system coordination can reduce gun violence by 20-50% when properly implemented and sustained.

Key success factors include sustainable funding mechanisms, authentic community leadership, data-driven targeting and continuous evaluation, comprehensive service integration, and long-term commitment to relationship building. The variations in approach demonstrate that effective violence prevention can be adapted to local contexts while maintaining core evidence-based components.

32 Investment in these approaches generates significant returns through reduced violence, healthcare savings, and community development, with benefit-cost ratios ranging from 7:1 to 123:1 depending on methodology and assumptions. The evidence from these four cities provides a compelling foundation for expanding community violence intervention as a core strategy for public safety and public health.

Future research priorities should focus on identifying optimal program combinations, understanding the mechanisms of change, assessing implementation fidelity factors, and developing strategies for sustaining impact over time. As cities nationwide grapple with gun violence, these models offer proven pathways toward safer communities through community- centered, evidence-based intervention.

5.2 Community Power Framework: Moving from Hot Spot to Hope Examining successful city models, we can observe that each has developed unique approaches while sharing core principles: community members lead the work, programs utilize data to target resources, and services collaborate rather than operate separately. These evidence-based models provide important lessons, but Antioch needs a framework that can adapt these successes to its specific situation. The Hope and Heal Fund’s Community Power Framework offers such an approach—one that treats gun violence as a public health issue while ensuring communities control their own prevention efforts.

5.2.1 Community Power Framework: A Holistic Approach to Gun Violence Prevention and Reduction
The Community Power Framework (see Appendix) represents a major shift in how cities approach gun violence prevention. Rather than treating violence as something that can't be prevented or relying only on police responses, this framework treats gun violence like a disease that can be prevented and stopped from spreading. The framework recognizes that lasting violence reduction requires three essential components: communities must lead in designing and implementing solutions, cities must provide meaningful support with funding and policies, and funders must commit to long-term approaches that address root causes rather than just responding to violence after it has occurred.

5.2.2 The Three-Way Partnership Model
The framework establishes a three-way partnership that alters the distribution of power in violence prevention work. Communities lead by identifying problems and developing solutions based on their own experiences and cultural knowledge. Cities provide legal authority, funding, and policy 33 support while respecting community independence. Funders (like foundations) commit to long- term support for systematic change rather than short-term programs.

This partnership model fixes a critical problem with traditional violence prevention: the disconnect between people designing programs and people experiencing violence. By putting communities in charge, the framework ensures that prevention strategies align with local culture, meet specific needs, and can be sustained over time. The approach involves collecting data to identify patterns and risk factors, researching and developing solutions that are effective and tailored to local contexts, having communities develop programs that address specific causes, modifying policies to create population-wide improvements, and fostering collaboration among different sectors to work together as partners.

5.2.3 Finding the Right Pressure Points for Change
The Community Power Framework examines entire systems to identify "pressure points" -- specific areas where strategic action can create widespread change. This approach recognizes that gun violence comes from complex interactions between individual problems, community conditions, and larger structural issues. Rather than creating separate programs that each address a single small piece, the framework examines entire systems to identify areas where targeted action can trigger broader transformation.

These pressure points might include the city's authority to license gun stores, purchasing rules that favor community organizations, zoning laws affecting businesses linked to violence, or hospital procedures for helping violence victims. By identifying and addressing these leverage points, cities can achieve greater impact than through scattered, disconnected programs. The framework emphasizes that all types of gun violence are connected -- suicide, domestic violence, community violence, and mass shootings share common risk factors and conditions. Cities that address these connections achieve better results than those that treat each type of violence separately.

5.2.4 The Three Main Service Areas
The framework organizes violence prevention work around three core service areas that cover the full range of community needs:

• Prevention: Building Protection Before Violence Happens. Prevention strategies address conditions that lead to violence before it occurs. This includes addressing poverty and the lack of opportunity through job training and business development, providing mental health screenings and support for those who need it, promoting cultural programs that teach people to resolve conflicts with dignity rather than violence, educating individuals on safe 34 gun storage and providing gun locks, and establishing youth mentorship programs. For Antioch's identified hot spots, prevention might focus on the Sycamore corridor and Areas A and B, where poverty and lack of opportunity create conditions for violence.

• Intervention: Stopping Violence from Spreading. Intervention responds when violence is about to happen or has just happened, providing immediate help to prevent things from getting worse. Key strategies include "community violence interrupters" -- trusted community members who step in to prevent shootings, hospital programs that help gunshot victims at their bedside, court orders that temporarily remove guns from people in crisis, threat assessment teams in schools, and street outreach workers who can mediate conflicts in real-time. Given that 57% of Antioch's gun incidents lack clear descriptions, intervention efforts need better data collection alongside immediate response capacity.

• Aftercare: Healing and Recovery Aftercare provides complete support to individuals and families hurt by gun violence, recognizing that trauma that isn't healed often leads to more violence. Services include direct support for survivors, including advocacy and support groups, mental health services that understand trauma, peer support connecting people with similar experiences, coordinated assistance with housing and employment, and community-wide healing programs for collective trauma. With Antioch experiencing 95 deaths and 200 injuries from 2014 to 2024, aftercare services must expand to meet significant community needs.

5.2.5 Three Elements That Run Through Everything
Three elements must be woven through all prevention, intervention, and aftercare services:
• Trauma and Healing: Understanding trauma must be part of all strategies, regardless of the specific approach. This includes training all staff to understand how trauma affects people, recognizing historical and community-wide trauma in program design, using healing- centered approaches in all community interactions, and understanding that trauma affects entire neighborhoods, not just direct victims. For Antioch, where Area A alone accounts for 136 people affected by gun violence, community-wide trauma approaches are essential.

• Stopping the Flow of Guns: This element addresses where guns come from rather than just focusing on the people who use them. Strategies include working with federal agencies to trace crime guns, reviewing business permits for problem gun stores, promoting safe storage and distributing gun locks, creating temporary storage options when someone is in crisis, and increasing oversight of dealers whose guns frequently end up at crime scenes. 35 With 32% of Antioch's crime guns being untraceable "ghost guns" and over half coming from out-of-state, addressing gun flow requires both local and regional approaches.

• Showing the True Cost of Violence: The framework uses cost analysis as a tool to advocate for change. By showing the true economic burden of violence -- including ambulance rides, hospital bills, police investigations, lost work, and reduced quality of life— communities can argue for prevention funding. When cities understand that responding to violence costs far more than preventing it, they can justify reallocating funds from investigation budgets to prevention programs. For example, each homicide costs about $2.3 million, while prevention programs cost a fraction of that amount.

5.2.6 Using Public Health Methods for Implementation
The framework applies public health methods through four phases:

• Phase 1 (Collecting and Analyzing Data): Communities and cities work together to map where violence occurs using computer mapping systems, analyze the current expenditure on violence response, break down violence data by type and neighborhood, and support community-led data collection that challenges false narratives about violence.

• Phase 2 (Researching and Developing Programs): Based on data analysis, stakeholders identify proven approaches that fit local contexts, design programs in collaboration with community leadership and cultural understanding, develop trauma-informed approaches, and establish systems to quickly evaluate what works and adapt what does not.

• Phase 3 (Changing Policies and Systems): The framework targets policy changes at identified pressure points, reallocates resources from reactive to preventive approaches, establishes formal mechanisms for communities to control prevention resources, and creates structures for different sectors to collaborate.

• Phase 4 (Building Partnerships and Sustainability): Long-term success requires building partnerships between communities and government, creating systems for ongoing community leadership, establishing measures for both violence reduction and community empowerment, and developing strategies to replicate successful approaches.

36 5.2.7 Creating Necessary Discomfort About Current Approaches The Community Power Framework deliberately creates discomfort about how cities currently respond to violence. This discomfort is essential because it forces people to examine uncomfortable truths about who gets resources and who doesn't. The framework challenges cities to explain why mass shootings generate immediate resources while community violence generates blame, why some neighborhoods are expected to accept violence as normal, and why cities spend more time investigating violence after it happens than preventing it before it occurs.

This intentional discomfort empowers communities to tell their own stories and challenge false narratives created about them. When trusted community members control the narrative, they can challenge harmful stereotypes, draw attention to fairness concerns, and advocate for community- based solutions with the same intensity typically used for investigating problems.

5.2.8 Measuring Success Beyond Crime Statistics
The framework tracks multiple indicators:
• Reduction in all types of gun violence
• Community empowerment through increased leadership and resource control • System changes, including new policies and budget shifts • Progress in reducing racial and geographic disparities • Cost savings from prevention compared to reactive spending • Quality of partnerships between different sectors

5.2.9 Evidence That Comprehensive Approaches Work
Research indicates that comprehensive approaches are more effective than single programs.

Communities using violence interrupters see measurable drops in retaliation. Hospital programs significantly reduce repeat injuries. Safe storage campaigns prevent both suicides and accidents.

Community healing programs improve both individual and neighborhood well-being. Economic development in violent areas reduces multiple risk factors at once.

The Community Power Framework consolidates these proven practices into a coherent approach that can be adapted to local contexts while maintaining its core principles. By treating gun violence as a preventable public health crisis rather than an inevitable social problem, and by ensuring community control over prevention efforts, the framework offers a pathway from hot spots to hope—transforming areas of concentrated violence into neighborhoods of opportunity and healing.

37 6.0 Recommendations
This section presents evidence-based recommendations to reduce firearm-related violence in the City of Antioch. Drawing on data and analysis from previous sections, these recommendations outline multi-level, sustainable strategies that address the root causes of violence and promote community trust, safety, and well-being.

Antioch faces a gun violence emergency with 34 shootings in 2024—the worst year in a decade.

But this crisis is not unique, and neither is the solution. Four California cities facing similar violence levels have proven that systematic, evidence-based interventions can reduce shootings by 20-55% within 18 months.

How We Arrived at These Recommendations: The set of actions that follow below emerges from a systematic analysis of Antioch's decade of gun violence data combined with proven solutions from cities that have successfully reversed similar crises. We examined 256 shooting incidents affecting 321 people, mapped their concentration patterns, and identified three critical insights that shaped our approach.

First, the geographic data revealed that 44% of all violence clusters in just three census tracts, telling us exactly where to focus resources. Second, the temporal data showed 2024 as the worst year in a decade with 34 incidents, creating urgency for immediate action. Third, comparative analysis of Richmond, Oakland, Stockton, and Baltimore—cities that achieved 20-55% reductions in gun violence—provided a blueprint for what actually works.

Three Pragmatic Pillars for Public Safety Investment: From these findings, we organized our recommendations into three pillars that build on each other. The three-pillar approach mirrors standard business transformation: immediate stabilization (stop the shooting), process improvement (break the cycle), and long-term value creation (community development). This approach is not social experimentation. This approach is the pragmatic application of proven methods in addressing violence reduction as a measurable, manageable governance, social welfare, and public health priority.

• Pillar 1 addresses the immediate crisis with interventions that can begin within days— violence interrupters for the hot spots, hospital teams to prevent retaliation, and emergency response to the ghost gun epidemic that accounts for 32% of crime guns. • Pillar 2 targets the root causes by focusing intensive resources on the fewer than 50 individuals who drive the majority of violence, while simultaneously disrupting the gun pipeline from Nevada and Arizona that supplies half our crime guns. • Pillar 3 invests in long-term transformation by converting violence hot spots into economic opportunity zones, building mental health infrastructure where none exists, and creating pathways to employment for the 16-24 year-olds most at risk.

Each recommended action under these pillars flows directly from either Antioch's specific data patterns and/or proven successes in comparable cities. When Richmond focused on just 50-75 38 highest-risk individuals, gun violence dropped 55%. When Baltimore stationed counselors in hospitals, 83% fewer victims were shot again. When Oakland implemented weekly shooting reviews, they achieved a 31.5% reduction.

We selected each action based on three criteria: the data shows a specific problem in Antioch that needs solving, other cities have proven this solution works for that problem, and the solution can be implemented with existing resources and partnerships. The result is a roadmap that transforms overwhelming crisis into manageable, sequential steps -- each building on the last, each supported by evidence, each contributing to cutting Antioch's gun violence in half within two years.

39 Pillar 1: Immediate Interventions
Recommendation #1
Hire and deploy 5-7 trained community violence interrupters who will walk the streets of the Sycamore corridor to mediate conflicts before they turn into shootings.

Data Driving This Action:
• Specific Hot Spot: Sycamore corridor between Highway 4 and San Joaquin River (Area A) is identified as epicenter. It accounts for 114 of 256 total incidents (44%) despite being only 3 census tracts.
• 2024 Surge: Area A had 19 incidents in 2024 alone - highest concentration ever recorded. • Human Cost: 136 individuals shot in Area A (36 killed, 87 injured), or 42% of all victims.

Proven Effectiveness from Comparable Cities:

Cities across the country have proven that community violence interrupters’ work. Baltimore has been running its Safe Streets program since 2007, and a careful study from 2007 to 2022 found that neighborhoods with violence interrupters saw 23% fewer shootings than those without. Some Baltimore neighborhoods did even better - Cherry Hill cut shootings by more than half (56%), and Lower Park Heights reduced them by nearly half (48%). These programs work because they use about seven staff members per neighborhood, with four of them out on the streets mediating conflicts. Richmond took a similar approach and calculated that their violence interruption work in 2023 alone saved between $7.5 million and $20 million in government costs from prevented shootings, medical bills, and court proceedings.

Why Immediate Deployment Is Critical:

Research on gun violence consistently shows that it clusters in very small areas -- just 4.5% of city streets typically account for half of all shootings. This concentration means that putting the right people in the right places can have an outsized impact. Most importantly, when someone is shot, their friends and family often retaliate within 72 hours, creating cycles of violence. Violence interrupters can break these cycles by mediating during this critical window. Oakland discovered an additional benefit: when they stopped violence in one group, it had a "spillover effect" that reduced shootings in connected groups by 27%, even if not directly part of the program.

Metrics and Benchmarks to Consider:
• Short-term (30 days): Document 5+ conflicts mediated (Baltimore averages 2/week per Community Violence Interrupter)
• Medium-term (90 days): 25% reduction in Area A shootings (from 19 to 14 or fewer) • Long-term (1 year): Match Baltimore's 23% overall reduction or Oakland's 31.5% reduction 40 Recommendation #2
Station trained counselors at local hospitals who will meet gunshot victims at their bedside and provide six months of support to prevent retaliation and re-injury.

Data Driving This Action:
• Injury Burden: 200 individuals injured by gunfire (62.3% of 321 total affected) - these are retaliation risks
• Survival Pattern: For every 95 deaths, there are 200 injuries (2.1:1 injury-to-death ratio) • Re-injury Risk: National data shows gunshot victims have 40% chance of being shot again within 5 years
• Local Hospitals: John Muir and Kaiser are receiving these victims but have no intervention program

Proven Effectiveness from Comparable Cities:

Hospital intervention programs have some of the strongest evidence for preventing repeat violence. Baltimore's Violence Intervention Program conducted a rigorous study with 100 participants and found remarkable results: 83% fewer participants were hospitalized again for violent injuries, and violent crime among participants dropped by 75%. Perhaps most impressively, 82% of program participants were employed at follow-up, compared to only 20% in the control group. Oakland started the nation's first hospital intervention program, Youth ALIVE!, which has consistently shown that participants are less likely to be arrested or involved in crime after receiving bedside intervention and support. From a financial perspective, each prevented re-injury saves between $82,000 and $185,000 in medical costs alone, not counting the savings from prevented crimes and court proceedings.

Why Hospital Intervention Is Critical:

The moments after being shot represent what researchers call a "teachable moment" -- victims are most open to changing their lives when they've just survived a near-death experience. Meanwhile, the victim's friends and family are often planning retaliation while they sit in the hospital waiting room, making immediate intervention essential. Hospitals are uniquely positioned for this work because they see every gunshot victim, regardless of whether that person cooperates with police or has insurance. This makes the hospital the one place where we can reach all victims and offer them a different path forward.

Benchmark Considerations:
• Immediate: 100% of gunshot victims receive bedside visit • 6 months: Zero re-injuries among program participants (Baltimore achieved 83% reduction) • 1 year: 60% of participants employed or in school (below Baltimore's 82% but realistic) 41 Recommendation #3
Ban the possession of ghost gun parts and kits in Antioch while offering cash buybacks for these untraceable weapons that make up one-third of our crime guns.

Data Driving This Action:
• Untraceable Weapons: 137 of 428 crime guns (32%) are unserialized/ghost guns - completely untraceable
• Statewide Pattern: 75.1% of unserialized guns are "Privately Made Firearms" (6,950 statewide)
• Enforcement Gap: Ghost guns "bypass background checks, waiting periods, and registration completely"
• Rising Trend: DOJ shows dramatic increase in ghost guns from 2010-2024 (Figure 5 in report)

Why Ghost Guns Undermine All Other Efforts:

Ghost guns represent a fundamental threat to every other violence prevention effort because they are completely untraceable. When police recover a ghost gun at a crime scene, they hit a dead end - there's no serial number to trace, no record of sale, no way to identify who bought it or where it came from. These weapons are particularly dangerous because anyone can buy the parts online and assemble a functioning firearm in their garage, including people who are legally prohibited from owning guns due to felony convictions or restraining orders. Without serial numbers, police cannot connect crimes to each other or identify patterns that would help prevent future shootings.

Cities that have passed strong ghost gun ordinances, like San Diego and Los Angeles, have seen significant reductions in ghost gun recoveries after their laws survived legal challenges.

BENCHMARKS CONSIDERATIONS:
• 30 days: Ordinance passed and 25+ ghost guns recovered through buyback • 6 months: Reduce ghost guns from 32% to 25% of recovered firearms • 1 year: Achieve 20% or less (match cities with strong ghost gun ordinances)

42 PILLAR 2: Evidence-Based Break-the-Cycle Interventions Recommendation #4
Identify the 50 people most likely to shoot or be shot and provide them with 18 months of intensive mentorship, job training, and financial support to change their lives.

Data Driving This Action:
• Concentration Principle: Report confirms "<1% of population responsible for disproportionate violence"
• Oakland Data: "0.5% of population involved in 60-70% of gun violence" • Network Effects: Oakland saw 27% reduction in shootings by "vicariously treated gangs" • Local Pattern: 26 identified suspects (8% of affected) connected to majority of incidents

Proven Effectiveness from Comparable Cities:

The most successful violence reduction programs all share one insight: a tiny number of people drive most shootings. Richmond proved this dramatically with their Peacemaker Fellowship, which works with just 50 to 75 young men at a time. By providing these individuals with 18 months of intensive support, including mentorship and monthly stipends up to $1,000 for meeting their goals, Richmond achieved a 55% reduction in firearm deaths.

Oakland took a similar approach with their Ceasefire program and saw shooting victimizations drop by 52% between 2012 and 2017. Stockton combined multiple approaches and achieved a 40% reduction in shooting victimization among program participants. The key to all these programs is duration - Richmond found that 18 months is the minimum time needed to help someone completely change their life trajectory. Shorter programs simply don't produce lasting change.

Why Focused Deterrence Works:

Focused deterrence succeeds because it concentrates resources where they matter most. Instead of spreading services thinly across entire neighborhoods, these programs identify the specific individuals at the center of violence networks and provide them with intensive, wraparound support. When you remove or transform these key individuals, entire violence networks collapse.

From a cost perspective, spending $50,000 per year on one high-risk individual is far more effective than spending the same amount on dozens of low-risk youth. Consider that each homicide costs society approximately $2 million in medical costs, investigations, prosecutions, and lost productivity. Preventing just one murder more than pays for an entire year of the program.

Benchmark Considerations:
• 3 months: 40 of 50 identified individuals enrolled (80% participation) • 6 months: Zero shootings among participants (Richmond standard) • 18 months: 75% complete program, 60% employed, 40% reduction in area violence

43 Recommendation #5
Partner with federal agents to stop the flow of guns from Nevada and Arizona, which supply half of the weapons used in Antioch crimes.
1) Partner with DOJ and ATF to analyze crime gun trace data and identify the point-of-sale origin of firearms recovered in Antioch
2) Use trace data to identify repeat buyers, straw purchasers, and trafficking networks linked to local crime guns
3) Engage with jurisdictions overseeing primary retailers responsible for traced firearms to develop voluntary compliance standards or improved sales oversight 4) Conduct quarterly briefings with law enforcement and city leadership to monitor progress and adjust strategies

Data Driving This Action:
• Interstate Pipeline: "Over 50% of traced firearms originate from out-of-state dealers" • Source States: "Arizona, Nevada, and Texas" identified as primary sources • Tracing Gap: "73.6% cannot be traced to California dealers," showing out-of-state origin • Time-to-Crime: "Less than 3 years indicates trafficking; less than 1 year is strong indicator" • Antioch represents 0.30% of statewide crime guns despite being a smaller percentage of California's population
• 11.83 crime guns per 10,000 residents puts Antioch higher than many similar-sized cities • Roughly 20% of illegal firearms are purchased within one year of confiscation (DOJ data) • Current city and county practices do not systematically track the origin of firearms recovered from crime scenes

Why Trafficking Interdiction Is Essential:

Gun trafficking from states with weaker laws represents a fundamental challenge that no single city can solve alone. The data shows that criminals are exploiting what experts call "legal arbitrage" -- they drive a few hours to Nevada or Arizona where background checks are less stringent, buy multiple weapons, and bring them back to California for criminal use. A single trafficker can bring dozens of guns on one trip, supplying multiple criminal groups for months.

The time-to-crime metric is particularly telling: when a gun is used in a crime less than a year after purchase, it almost certainly indicates trafficking rather than a gun that was stolen or gradually made its way into criminal hands. Federal prosecution is essential because traffickers face 10-year mandatory minimum sentences in federal court, compared to misdemeanors or short jail terms in local courts. This difference in penalties can deter traffickers who currently see gun-running as a low-risk, high-profit enterprise.

44 Benchmark Considerations:
• 6 months: 3+ trafficking organizations disrupted
• 1 year: Reduce out-of-state guns from 50% to 40%
• 2 years: Increase average time-to-crime from <3 years to >5 years

Recommendation #6
Create a weekly shooting review board and data analysis system to understand why shootings happen and prevent retaliation cycles.
1) Convene a Community Safety Task Force with representation from faith-based groups, neighborhood associations, youth, and survivors
2) Conduct a planning retreat ("retiro") to align city, county, and community under one plan 3) Build accountability through quarterly progress reports and open data dashboards 4) Ensure solutions are rooted in lived experience, increasing the likelihood of adoption and long-term impact

Data Driving This Action:
• Intelligence Failure: 164 of 286 incidents (57.3%) classified as "undefined" - we don't know why they happened
• Investigation Gap: 0% "Suspect Arrest" rate in incident data suggests poor case closure • Pattern Blindness: “Can’t prevent what we don't understand” is a heuristic that shows the need for better data

Proven Effectiveness of Intelligence Systems:

Every city that has successfully reduced gun violence uses systematic shooting reviews to understand patterns and prevent retaliation. Oakland's weekly shooting reviews were a key component of their 31.5% reduction in gun homicides. These meetings bring together police, outreach workers, and analysts every Monday morning to review each weekend shooting, identify who might retaliate, and deploy resources to prevent the next shooting. Stockton credits their "continuous data-driven adjustments" as essential to their 40% reduction in shooting victimization.

Baltimore's shooting review board has prevented dozens of retaliation cycles by identifying conflicts early and deploying mediators before violence erupts. Without good intelligence to identify these patterns, cities are fighting blind.

Benchmark Considerations:
• 30 days: 100% of shootings reviewed within 72 hours
• 6 months: Reduce "undefined" incidents from 57% to 40% • 1 year: Achieve 30% or less undefined
45 Pillar 3: Evidence-Based Community Transformation
Recommendation #7
Convert the Sycamore corridor from a shooting zone into a thriving business district with better lighting, youth jobs, and community activities.
1) Integrate firearm injury reduction into the city's economic development and business plans 2) Conduct a loss-revenue analysis to quantify the cost of firearm-related incidents on local businesses, healthcare, and policing
3) Partner with the Chamber of Commerce to launch a Safe Business District pilot in high- impact zones, combining public safety improvements with business revitalization grants 4) Promote Antioch as a Safe Growth City, branding violence reduction as a measurable commitment to public safety and economic renewal

Data Driving This Action:
• Geographic Reality: Area A's 3 census tracts have 114 incidents - this concentration enables targeted investment
• Economic Impact: "Local sales tax revenue remains disproportionately low" due to violence • Infrastructure: Sycamore corridor identified as specific area needing transformation • Multiplier Effect: Report links violence reduction to economic development potential • While 60% of Antioch's population lives 200% above the federal poverty line, local sales revenues remain disproportionately low compared to neighboring cities • High rates of firearm violence, particularly in commercial corridors, may contribute to economic underperformance
• Demonstrating the economic upside of safety can build bipartisan support for sustained investment

Evidence For Place-Based Strategies:

Research consistently shows that crime isn't randomly distributed -- it clusters in very specific places. The data reveals that just 4.5% of city street segments account for half of all crime, and these hot spots tend to stay dangerous for decades unless there's deliberate intervention. Physical changes to these spaces can break this pattern. When cities improve lighting, add legitimate businesses, create youth activities, and increase positive foot traffic, violence drops significantly.

The economic argument is equally compelling: violence suppresses business activity, reduces property values, and drives away investment. The report specifically notes that Antioch's sales tax revenue is "disproportionately low" compared to similar cities, largely due to violence in commercial areas. By transforming these hot spots, cities create a positive cycle where reduced 46 violence attracts businesses, which create jobs, which give young people alternatives to street life, which further reduces violence.

Benchmark Considerations:
• 6 months: 25% reduction in Area A crimes, 10% increase in business licenses • 1 year: 40% reduction in violence, 25% increase in sales tax revenue • 2 years: 50% reduction, area removed from "hot spot" designation

Recommendation #8
Strengthen 24-hour mental health crisis service access in the Sycamore corridor and deploy mobile counseling teams to help residents heal from violence.
1) Partner with Contra Costa County Behavioral Health to expand outpatient and crisis intervention services within Antioch city limits
2) Establish a co-located mental health resource center in the Sycamore corridor to serve youth, families, and returning residents
3) Prioritize mobile crisis response units that reduce law enforcement burden and respond directly to behavioral health-related firearm incidents 4) Explore state CalAIM funding streams and philanthropic partnerships for service expansion

Data Driving This Action:
• Service Desert: Many residents must travel outside the city for services • Correlation: Strong spatial correlation between firearm injuries and mental health access • Trauma Burden: 321 individuals directly impacted, thousands more witnessed violence • System Gap: Report identifies mental health as "essential to community safety" • Residents currently travel outside city limits to access mental health and AOD services • This pattern reinforces underinvestment and compounds community stress • Areas with the highest incidence of shootings also exhibit elevated anxiety, depression, and self-reported safety concerns
• Increasing access to mental health and substance use care is one of the most cost- effective violence prevention strategies available

Evidence For Mental Health Investment:

The connection between untreated trauma and continued violence is well-established. Every successful violence reduction program includes mental health services because trauma from witnessing or experiencing violence literally changes how the brain processes threats and makes people more likely to resort to violence themselves.

47 We report above that Antioch residents must leave the city to get mental health care, creating a dangerous gap in services where these are needed the most. All the successful comparison cities - - Richmond, Oakland, Stockton, and Baltimore -- integrate mental health services into their violence prevention work. These cities have learned that you cannot separate physical safety from mental wellness. When Baltimore added mental health components to all their hospital programs, they saw dramatic improvements in outcomes.

Benchmark Considerations:
• 3 months: 500+ residents receive mental health services • 6 months: 40% reduction in police mental health calls • 1 year: 1,500+ served, 50% reduction in trauma-related ER visits

Recommendation #9
Create jobs and job training opportunities for young people aged 16-24 in gun violence hot spots, giving them alternatives to street life.

Data Driving This Action:
• Age Pattern: Richmond targets "16-25 identified as most likely to commit or be victims" • School Incident: Report documents school-related gun incident, showing youth involvement • Economic Factor: Baltimore achieved 82% employment rate vs. 20% control group • Prevention Window: Youth intervention prevents adult criminal justice involvement

Evidence For Youth Investment:

Young people aged 16 to 24 face the highest risk of shooting involvement, both as victims and perpetrators. Richmond discovered this age group represents the crucial intervention window -- help them during these years, and you prevent a lifetime of violence.

Oakland runs life coaching programs specifically for high-risk youth aged 13 to 35, with programs in seven high schools showing consistent success. The employment connection is particularly powerful: Baltimore found that 82% of youth in their program were employed at follow-up, compared to just 20% in the control group. The evidence in these cities shows that jobs provide structure, income, identity, and hope that directly compete with the appeal of street life.

From a return on investment perspective, keeping one young person out of the criminal justice system saves approximately $150,000 per year in incarceration costs alone. Add in the prevented victims, the productive tax-paying years, and the positive role modeling for younger siblings, and youth employment becomes one of the highest-return investments a city can make. 48 Benchmark Considerations:
• 3 months: set a target number of youth to be enrolled in programs • 6 months: target number of youth are employed or in training • 1 year: 60%-75% of target youth retained for 6+ months

Recommendation #10
Launch a safe storage awareness campaign providing free gun locks and secure storage options to all firearm-owning households, reducing accidental shootings and youth access to weapons. 1) Develop strategies to increase safe storage awareness across all firearm-owning populations
2) Provide free gun locks through community distribution events, police stations, and healthcare settings
3) Partner with local gun retailers to include safe storage information with purchases 4) Create temporary storage options for households in crisis (domestic violence, mental health emergencies)
5) Target outreach to households with children and youth

Data Driving This Action:
• 8 accidental shootings documented in Antioch 2014-2024 (GVA data) • Unsecured firearms in homes are a primary source of youth-involved shootings • Research shows safe storage campaigns are cost-effective prevention interventions

Proven Effectiveness:

Safe storage programs have demonstrated significant reductions in accidental shootings and youth firearm deaths. The Community Power Framework identifies safe storage as a cross-cutting element that addresses multiple types of gun violence simultaneously. Programs combining education with free distribution of gun locks show higher compliance rates than education alone.

Benchmark Considerations:
• 30 days: Launch campaign, distribute 500+ gun locks
• 6 months: 2,000+ locks distributed, zero accidental shootings in period • 1 year: 50% reduction in accidental shootings, measurable increase in safe storage

49 Recommendation #11
Create a City Health and Safety Index combining firearm data, health outcomes, and economic indicators to guide precision investment and ensure equitable prevention resources. 1) Develop index combining: firearm incidents, injury rates, mortality, economic distress indicators, access to services
2) Use index to inform budget allocation for violence prevention resources 3) Partner with local hospitals and universities to collect ongoing data for community health 4) Create public dashboard showing index scores by neighborhood 5) Update index quarterly and use for adaptive resource deployment

Data Driving This Action:
• Health Overlay Maps show strong correlations between firearm violence and negative health outcomes
• Injury rates, mortality, and socioeconomic distress cluster in the same geographic areas • Current budget allocation lacks systematic data-driven equity analysis • Pattern persistence research shows violence concentrates in predictable locations

Proven Effectiveness:

Cities using composite indices for resource allocation achieve more equitable distribution of prevention services. Data-driven approaches ensure limited resources target highest-need areas.

Regular measurement creates accountability and enables adaptive management of violence prevention strategies.

Benchmark Considerations:
• 90 days: Index methodology developed and piloted
• 6 months: First budget cycle informed by index analysis • 1 year: Measurable improvement in resource equity, public dashboard launched

50 7.0 Implementation Overview
This section outlines the operational framework for translating the preceding recommendations into action. A detailed draft Implementation Plan exists as a companion document to this report (see Appendix: From Framework to Action). That plan is designed as a starting point for collaborative refinement with City leadership, City manager’s Office, the Office of Public Safety and Community Resources, and community partners—preserving flexibility for local adaptation while maintaining the evidence-based foundation.

In addition, we include in the Appendix other documents that may help reduce execution risks.

7.1 Three-Pillar Implementation Structure
Implementation follows three sequential pillars, each building on the previous:

Pillar Core Actions Timeline Target
Pillar 1: Stop the
Shooting
Violence interrupters, shooting review
board, hospital-based intervention, ghost
gun ordinance
Months 1-6 25% reduction in
Area A incidents
Pillar 2: Break the
Cycle
Focused deterrence (50 highest-risk
individuals), life coaching, federal
trafficking partnership
Months 4-18 80% enrollment
rate; 60%
employed at 12
months
Pillar 3: Heal the
Community
Sycamore corridor transformation, youth
employment, community trauma
services
Months 10-24 Improved safety
perception;
economic
indicators

7.2 Governance Structure
Following the successful models of Oakland, Richmond, and Stockton, this framework recommends establishing an Office of Violence Prevention (OVP) within the Office of Public Safety and Community Resources. This structure provides centralized coordination while maintaining operational independence from law enforcement to preserve community trust.

51 Key Leadership Positions:
• OVP Director: Strategic oversight, council and partners liaison (reports to Director) • CVI Program Manager: Day-to-day operations, staff supervision, community coordination • Lead Credible Messenger: Violence interrupter supervision, conflict mediation oversight • Data Analyst: Shooting reviews, crime mapping, performance metrics

Coordination Mechanisms:
• Weekly Shooting Review Board: OVP , Police, staff review incidents and deploy resources • Monthly Strategy Committee: City Manager, PSCR Director, OVP , Police, hospitals, CBOs • Quarterly Community Advisory Board: Resident representatives, faith leaders, advocates

The companion Implementation Plan includes detailed guidance on decision-making authority, conflict resolution protocols when partners disagree, and information-sharing boundaries between CVI workers and law enforcement.

7.3 Funding Framework
Violence prevention strategies are typically funded through a mix of revenue sources with different characteristics. Many of the strategies in this framework—particularly around rapid response, intervention, and healing—are often funded through restricted or grant-based sources rather than ongoing General Fund revenues.

Funding Source Type Best Used For Considerations
State Grants (CalVIP , BSCC) CVI staff, training, outreach Competitive; requires reapplication AB 28 Firearm Excise Tax Violence prevention,
intervention
Restricted use; allocation varies
General Fund Core staff, infrastructure, local
match
Flexible but faces competing
demands
Federal Grants (CVIPI) Data systems, evaluation,
demonstration
Competitive; time-limited
Philanthropic Innovation, capacity building Relationship-dependent In-Kind (PSP) Technical assistance, training Available as PSP site

52 Return on Investment: Each homicide costs approximately $2.3 million in direct and indirect costs.

Comparable cities implementing similar strategies have achieved 25-55% reductions in gun violence, generating significant cost avoidance and community benefit. Specific budget allocations will be developed collaboratively with City leadership based on funding availability, grant awards, and Council priorities.

7.4 First 90 Days: Quick Wins
Upon Council authorization, the following actions can begin immediately:

Days 1-30:
• Establish Office of Violence Prevention (OVP) and begin staff recruitment • Draft ghost gun ordinance for Council consideration
• Initiate data-sharing agreements with John Muir and Kaiser hospitals • Submit CalVIP grant application

Days 31-60:
• Hire OVP Director and CVI Program Manager
• Begin recruitment of 5-7 violence interrupters from target neighborhoods • Establish MOU with ATF/FBI for trafficking task force participation • Conduct community stakeholder meetings in Area A (Sycamore corridor)

Days 61-90:
• Complete violence interrupter training (40+ hours, Cure Violence model) • Implement crime mapping and shooting review systems
• Begin identification of highest-risk individuals
• Ghost gun ordinance hearing and adoption
• Launch first violence interrupters in Area A

7.5 Success Metrics
Progress will be measured through both outcome metrics (lagging indicators) and system health metrics (leading indicators), reported publicly on a quarterly basis:

Metric Baseline (2024) Year 1 Target
Gun Homicides 16 -25%
Non-Fatal Shootings 2024 baseline -25%
Area A Incidents 2024 baseline -25%
Ghost Gun Proportion 32% 25%
53 Hospital Contact Rate N/A 100%
Re-Injury Rate (participants) N/A <5%

The companion Implementation Plan establishes additional system health metrics including response times, caseload thresholds, staff turnover, and warning indicators that signal when programs need adjustment.

7.6 Implementation Plan Contents
The companion Implementation Plan—developed as a starting point for collaborative refinement— addresses the operational questions essential for translating this framework into day-to-day action:
• Operating Model: Decision-making authority, conflict resolution protocols, information- sharing boundaries
• Critical Incident Response: 24- to 72-hour workflows following a shooting, retaliation risk assessment, role clarity
• Capacity Management: Staffing assumptions, surge protocols when demand exceeds capacity, partner backup procedures
• Municipal Integration: Contracting approaches, procurement timelines, emergency response coordination
• Accountability Framework: Outcome metrics, system health indicators, reporting cadence • Phased Implementation Options: Minimum viable configuration for resource-constrained starts, expansion pathway

Upon adoption of this strategic framework, the Implementation Plan will be refined with City leadership, City Manager’s Office, the Office of Public Safety and Community Resources, and community stakeholders to finalize resource allocations, timelines, and operational details.

54 References

1. Antioch Police Department. (2023). Antioch nonfatal shooting and gun violence reduction assessment. National Public Safety Partnership.

2. Advance Peace. (2023). The solution. https:/ /www.advancepeace.org/about/the-solution/

3. American Hospital Association. (2016, November 29). John Muir Health – Beyond Violence. AHA Case Studies. https:/ /www.aha.org/case-studies/2016-11-29-john-muir- health-beyond-violence

4. Baltimore City Health Department. (2016, September 30). Baltimore City announces $500,000 grant for hospital-based violence interrupters [Press release]. https:/ /health.baltimorecity.gov/news/press-releases/2016-09-30-baltimore-city- announces-500000-grant-hospital-based-violence

5. Braga, A. A., MacDonald, J. M., Douglas, S., Wade, B., & Struhl, B. (2024). Focused deterrence, strategic management, and effective gun violence prevention. Criminology & Public Policy, 1–28.

6. Braga, A. A., Pierce, G. L., McDevitt, J., Bond, B. J., & Cronin, S. (2008). The strategic prevention of gun violence among gang‐involved offenders. Justice Quarterly, 25(1), 132- 162.

7. Braga, A. A., et al. (2019). Oakland Ceasefire Impact Evaluation. Northeastern University.

8. Braga, A. A., & Weisburd, D. (2014). Must we settle for less rigorous evaluations in large- scale crime prevention programs? Journal of Experimental Criminology, 10(4), 573-597.

9. Braga, A. A., Weisburd, D., & Turchan, B. (2018). Focused deterrence strategies and crime control: An updated systematic review and meta-analysis of the empirical evidence.

Criminology & Public Policy, 17(1), 205-250.

10. California Department of Justice. (2025, July). Crime Guns, Inspections, and Handguns in California, Calendar Year 2024 (AB 1191 Statistics), Calendar Years 2020-2024 (SB 965 Statistics). https:/ /oag.ca.gov/system/files/media/ab1191-crime-gun-report-2025.pdf

11. Center for American Progress. (2019, December 11). Hospital-based intervention programs reduce violence and save money. https:/ /www.americanprogress.org/article/hospital- based-intervention-programs-reduce-violence-and-save-money/

12. City of Oakland. (2019). Oakland Ceasefire evaluation final report. https:/ /cao- 94612.s3.amazonaws.com/documents/Oakland-Ceasefire-Evaluation-Final-Report-May- 2019.pdf

13. City of Oakland. (2023). Department of Violence Prevention. https:/ /www.oaklandca.gov/departments/violence-prevention

14. Cooper, C., Eslinger, D., & Stolley, P . (2006). Hospital-based violence intervention programs work. Journal of Trauma: Injury, Infection, and Critical Care, 61(3), 534-537. 55 15. Crime and Justice Policy Lab. (2024). Gang violence reduction in Stockton, California.

University of Pennsylvania. https:/ /crimejusticelab.org/project/gang-violence-reduction-in- stockton-california/

16. Haberman, C. P ., & Ratcliffe, J. H. (2012). The predictive policing challenges of near repeat armed street robberies. Policing: A Journal of Policy and Practice, 6(2), 151-166.

17. Mathematica. (2019, June 25). Life coaching at Oakland Unite: A promising strategy for helping young people involved in the juvenile justice system. https:/ /www.mathematica.org/blogs/life-coaching-at-oakland-unite-a-promising-strategy- for-helping-young-people-involved

18. Mayor's Office of Neighborhood Safety and Engagement. (2023). Safe Streets. City of Baltimore. https:/ /monse.baltimorecity.gov/safe-streets-new

19. Mayor's Office of Neighborhood Safety and Engagement. (2024). Baltimore's violence prevention plan. City of Baltimore. https:/ /monse.baltimorecity.gov/baltimores-violence- prevention-plan

20. National Institute of Justice. (2020). Program profile: Operation Peacekeeper (Stockton, Calif.). CrimeSolutions. https:/ /crimesolutions.ojp.gov/ratedprograms/51

21. National League of Cities. (2022). Richmond, CA: Community violence intervention. https:/ /www.nlc.org/resource/richmond-ca-community-violence-intervention/

22. National League of Cities. (2023). Baltimore, MD: Group violence intervention. https:/ /www.nlc.org/resource/reimagining-public-safety-impact-updates/baltimore-md- group-violence-intervention/

23. National League of Cities. (2025). Richmond, CA: Community violence intervention [Updated]. https:/ /www.nlc.org/resource/richmond-ca-community-violence-intervention/

24. Oaklandside. (2024, October 31). Homicides are finally and significantly falling in Oakland. https:/ /oaklandside.org/2024/10/31/oakland-homicides-shootings-violent-crime-down/

25. Rosenberg, A. (2023). Regulating firearm markets: Evidence from California.

26. Schnell, C., Braga, A. A., & Piza, E. L. (2017). The influence of community areas, neighborhood clusters, and street segments on the spatial variability of violent crime in Chicago. Journal of Quantitative Criminology, 33(3), 469-496.

27. Sherman, L. W., Gartin, P . R., & Buerger, M. E. (1989). Hot spots of predatory crime: Routine activities and the criminology of place. Criminology, 27(1), 27-56. https:/ /doi.org/10.1111/j.1745-9125.1989.tb00862.x

28. Wamser-Nanney, R., & Mendez, M. M. (2019). PTSD and attitudes toward guns following interpersonal trauma. Journal of Interpersonal Violence, 34(11), 2359-2377. https:/ /doi.org/10.1177/0886260519829766

29. Webster, D., Tilchin, C., & Doucette, M. (2023). Estimating the effects of Safe Streets Baltimore on gun violence (Report). Johns Hopkins Bloomberg School of Public Health. https:/ /publichealth.jhu.edu/sites/default/files/2023-10/estimating-the-effects-of-safe- streets-baltimore-on-gun-violence-july-2023.pdf
56 Appendices

Appendix A:

Hope & Heal Fund Community Power Framework
(Click here to access)

Appendix B:

Hot Spots to Hope Implementation Plan
(Click here to access)

Appendix C:

Hope & Heal Fund Gun Violence Prevention Toolkit
(Click here to access)

Appendix D:

Hope & Heal Fund Violence Emergency Plan Example
(Click here to access)

57 © 2026 Hope & Heal Fund. All rights reserved.

CITY OF ANTIOCH

COMMUNITY VIOLENCE FORUM &

YOUTH FOCUS GROUP FINDINGS

Goal: Learn about community perspectives on community
safety, policing, and violence prevention in the City of Antioch Approach: Evident Change partnered with the City’s
Department of Public Safety & Community Resources to plan and facilitate qualitative data collection activities
• Community Violence Forum with adults (October 2025)
• Youth Focus Group with students ages 16-18 (December
2025)

PURPOSE AND OVERVIEW OF

COMMUNITY AND YOUTH
EVENTS
Participants reported that feeling safe focused on:
• Being secure in their own neighborhoods and outside in general • Ability to visit/use public spaces, walk around, and be outside without fear of harm or violence
• Community connectedness within neighborhoods
• Knowing your neighbors
• Relying on neighbors to look out for and check in on each other

DEFINING COMMUNITY SAFETY
“You’d be comfortable being out on the street by yourself. You wouldn’t be worried that someone’s going to do something to you.” – Youth Participant
Participants who reported feeling safe in their
neighborhood:
• Had strong social connections to their neighbors
• Engaged in outdoor and community activities
• Were long time Antioch residents

PERCEPTIONS OF COMMUNITY
SAFETY
“Lived in Antioch my entire life…never had any problems, even at night. Never feel like someone’s going to come in. I have known all of our neighbors for a long time and can rely on neighbors.” – Adult
Participant
Participants reported feeling less safe:
• At night and within certain neighborhoods
• Related to environmental conditions
• Due to frequent exposure to illegal or unsafe
activities

PERCEPTIONS OF COMMUNITY
SAFETY
“My life is based on a schedule; there are certain times I don’t go to certain places.”
– Adult Participant
Youth reported feeling safe at school:
• Through engagement in on-campus clubs and activities
Youth reported concerns about safety at school including:
• Exposure to guns/other weapons and fights on campus
• Limited school-based violence prevention, conflict mediation, and mental health services

PERCEPTIONS OF SCHOOL SAFETY
“A kid brought a gun to school... my mom wanted me to switch out.” – Youth Participant
Participants had concerns related to:
• Staff capacity
• Strained community/police relations

PERCEPTIONS OF ANTIOCH POLICE

DEPARTMENT
“How do you trust the police if they think your skin is a weapon?” – Adult Participant
Participants reported:
• More community outreach by APD
• Active efforts from APD to improve departmental
culture and capacity (Adult Participants)
• APD presence deterred illegal activity and created a
calmer environment (Adult Participants)

PERCEPTIONS OF ANTIOCH POLICE

DEPARTMENT
“APD is making a lot of effort to build trust, they are more visible in the community. Their presence has intensified, visibility has increased.”
– Adult Participant
• Increase APD visibility
• Strengthen community outreach and
engagement
• Improve transparency and communication
• Enhance officer training

COMMUNITY

RECOMMENDATIONS FOR

ANTIOCH POLICE DEPARTMENT
• Continue/increase services to meet community needs
• Improve outreach efforts about available services
• Strengthen cross-system collaboration
• Invest in community violence intervention and early
prevention efforts within schools
• Host a community event focused on gun violence
education and awareness (Youth Participants)

COMMUNITY

RECOMMENDATIONS FOR CITY

OF ANTIOCH

THANK YOU
Evident Change
520 3rd Street, Suite 205
Oakland, CA 94607
(800) 306-6223
Caroline Glesmann, Senior Researcher
[email protected]

ONE DAY AT A TIME
Executive Director
Johnny Rodriguez
Program Manager
Sarai Espinoza
Overview of Uplifting Peace
Population and Recruitment
• Serves highest-risk individuals of gun violence (ages 15–32).

Uplifting Peace Program *
• Builds fellows trust and accountability through engagement, daily contact, and personalized goal-setting.
• Utilizes Life Management Action Plans (LifeMAPs) to guide fellows through meeting basic needs, short/long-term goals, and stability milestones.
• Fellows receive case management, mentorship, and access to wraparound support across multiple services (e.g., housing, mental health, education, employment, and sobriety) by Neighborhood Change Agents (NCAs) with lived experience.

To reduce gun violence in the
City of Antioch by engaging
high-risk young adults,
providing resources and
encouraging positive
alternatives for healthier, non-
violent lifestyles.

GOAL
* Uplifting Peace Program follows Advance Peace Evidence based model. 16 Active Fellows
Uplifting Peace
Currently
100%
of fellows remain
Alive, with no gun
violence
engagement
29 Successful
interruptions
to potential violent
incidents
19 participants received
education, workforce
training, behavioral
health services,
housing stabilization,
& reentry supports
4,648
hours of
community
outreach and
community
engagement
2 Fellows have
Successfully
finished the
program
95%
of participants
remaining free
from new gun-
related arrests or
victimization
1 Fellow
Relocated
19 Total Fellows
Served
Who We Serve
84%
16%
GENDER
Male
Female
42%
27%
11%
10%
5%
5%

ETHNICITY
African American
Hispanic
Pacific Islander
White
Asian
Other/Mixed
67%33%

LOCATION
94509
94531
90%
Have
previously
been
Incarcerated
Fellow Spotlight
• 31-year-old
• 1 Felony
• Father of 4
• 10 months in the program
• Successfully supported the Fellow in transitioning off house arrest and re-entering the community
• Supported access to substance use treatment, leading to successful rehabilitation and sustained sobriety
• Assisted with legal navigation and documentation, contributing to the dismissal of criminal charges
• Provided employment readiness support, including completion of required documentation
• Secured stable employment, supporting long-term stability and self-sufficiency
• Remains alive and has had no involvement in gun violence since program engagement
Community Engagement & Violence Prevention
Respond to Shootings in Target Area
• Rapid response to shootings within the target area
• Outreach workers and violence interrupters respond as quick as possible • Victims and families receive support
• Retaliation is discouraged and prevented
Organize Community
• Engage local residents, community leaders, and business owners • Build relationships and neighborhood ownership
• Coordinate with faith leaders, schools, and local institutions • Create visible community opposition to violence
Spread Positive Norms
• Promote messages and activities that reinforce non-violence • Use outreach, events, and consistent messaging
• Help the community see that violence is not acceptable and not normal Example of Reinforcing Non-Violence During a Critical
Incident
Following a recent, high-impact incident involving multiple victims within the target area (currently under active investigation), the ODAT team mobilized immediately to provide coordinated, trauma-informed support.

Outreach staff worked alongside trusted community partners, schools, and local organizations to support affected families, attend community vigils, and connect individuals to critical resources.

At the same time, the team focused on preventing further harm by sharing consistent messages that reinforce non-violence, promote healing, and emphasize that violence is neither acceptable nor normal.

Through relationship-based outreach and community presence, staff helped de-escalate tensions, discourage retaliation, and support community members in processing grief without further violence.

This response reflects ODAT’s commitment to rapid intervention, community collaboration, and long-term violence prevention during moments of acute crisis.

Gun Violence Reduction
10 Murders
16 Murders
5 Murders
2023
2024
2025
Local city/regional studies in
California found each fatal
shooting cost taxpayers
roughly $2.5 million when
accounting for public safety,
including police investigation,
emergency services, medical
care, criminal justice and
long-term costs
Thank you
This program is achieving
what it was designed to
do save lives, reduce
violence, and stabilize
communities.

A
01-27-26

STAFF REPORT TO THE CITY COUNCIL

DATE: Regular Meeting of January 27, 2026
TO: Honorable Mayor and Members of the City Council
SUBMITTED BY: Christina Garcia, CMC, Assistant City ClerkCg SUBJECT: City Council Regular Meeting Minutes of January 13, 2026

RECOMMENDED ACTION
It is recommended that the City Council continue the Regular Meeting Minutes of January 13, 2026, to the next meeting.

FISCAL IMPACT
None

DISCUSSION
N/A

ATTACHMENT
None.

100 General Fund
Non departmental
00423359 LIFE INSURANCE COMPANY OF NA PAYROLL 5,088.97
00423364 PARS PAYROLL 5,762.51
00423373 STATE OF CALIFORNIA PAYROLL 340.14
00423380 AFLAC PAYROLL 7,561.74
00423398 CA BUILDING STANDARDS COMMISSION CBSC Q2 25- 26 2,513.70 00423406 COLONIAL LIFE MONTHLY PREMIUM 2,015.16
00423421 DEPT OF CONSERVATION SMI Q2 25-26 13,258.35
00423427 ECC REG FEE AND FIN AUTH ECCRFFA-RTDIM 1,311, 508.94 00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 53,014.07 00423455 EMPLOYEE AFLAC REFUND 720.07
00423493 EMPLOYEE REPLACEMENT PAYROLL CHECK 288.08
00953491 NATIONWIDE RETIREMENT SOLUTIONS PAYROLL 45,493.60 00953496 NATIONWIDE RETIREMENT SOLUTION PAYROLL 35,200.86 City Attorney
00423360 MEYERS NAVE A PROFESSIONAL LEGAL SERVICES R ENDERED 38,600.00 00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 102.02 00423460 MEYERS NAVE A PROFESSIONAL LEGAL SERVICES R ENDERED 111,288.57 00423484 STERICYCLE INC SHREDDING SERVICES 44.63
00953493 REDWOOD PUBLIC LAW LLP LEGAL SERVICES RENDER ED 1,104.00 City Manager
00423379 WILLDAN FINANCIAL SERVICES COST ALLOCATION P LAN 2,850.00 00423391 BAPTISTA, NICOLE LYNN EXPENSE REIMBURSEMENT 6 3.84 00423395 BLUETRITON BRANDS INC WATER 58.46
00423484 STERICYCLE INC SHREDDING SERVICES 44.64
City Clerk
00301310 BLUETRITON BRANDS INC WATER 193.90
00423335 BLUETRITON BRANDS INC WATER 60.97
00423430 EIDEN, KITTY J APOC MINUTES 412.50
00423484 STERICYCLE INC SHREDDING SERVICES 44.63
City Treasurer
00423449 LOOMIS ARMORED LLC ARMORED CAR PICKUP 377.54
Human Resources
00423355 EMPLOYEE EMPLOYEE RECOGNITION 350.00
Finance Administration
00423383 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 1 87.22 Finance Accounting
00423333 BADAWI & ASSOCIATES AUDIT SERVICES 6,801.00
00423383 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 4 03.83 00423495 WILLDAN FINANCIAL SERVICES CDIAC FILING 250.00 00953513 SUPERION LLC ASP SERVICE 23,386.59
Finance Operations
00423367 QUADIENT LEASING USA INC CONTRACT LEASE 1,403 .39 00423383 AMAZON CAPITAL SERVICES INC OFFICE SUPPLIES 1 08.84 00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 20.50 00953492 PITNEY BOWES INC INSERTER LEASE 1,503.49
Non Departmental
00423343 CONTRA COSTA COUNTY LIBRARY Q1 LIBRARY MAINT ENANCE 60,929.93 DECEMBER 31, 2025 - JANUARY 15, 2026

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
FUND/CHECK #
Finance Accounting
Prepared by: N. Acevedo
1/22/2026 January 27, 2026 Page 1
DECEMBER 31, 2025 - JANUARY 15, 2026

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
FUND/CHECK #
Public Works Administration
00423336 CANON FINANCIAL SERVICES COPIER LEASE 196.00
Public Works Street Maintenance
00423386 ANTIOCH ACE HARDWARE PAINT 28.91
00423426 EAST BAY WELDING SUPPLY PROPANE 280.96
00423440 HAWTHORN VENTURES LLC STAFF UNIFORM 311.42
00423452 LOWES COMPANIES INC SUPPLIES 171.47
00423456 MANERI SIGN COMPANY SIGNS 2,492.94
00423489 TRANTEX TRANSPORTATION PRODUCTS OF TEXAS INC. TIRES 1,007.85 Public Works-Signal/Street Lights
00423363 PACIFIC GAS AND ELECTRIC CO ELECTRIC 1,701.45
00423469 PACIFIC GAS AND ELECTRIC CO ELECTRIC 687.25
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 12,051.98 Public Works-Facilities Maintenance
00423381 ALL STAR RENTS EQUIPMENT RENTAL 2,649.82
00423422 DREAM RIDE ELEVATOR ELEVATOR SERVICES 160.00
00423442 HONEYWELL INTERNATIONAL INC QUARTERLY MAINTE NANCE 17,164.66 00423450 LOPEZ MNTS SVCS LLC CEILING TILE REPLACEMENT 1,794.00 00423452 LOWES COMPANIES INC SUPPLIES 2,257.96
00423454 M AND L OVERHEAD DOORS DOOR REPAIR SERVICES 3 75.00 00423469 PACIFIC GAS AND ELECTRIC CO GAS 920.31
00423470 PACIFIC GAS AND ELECTRIC CO GAS 17,717.45
00423473 PEPPER INVESTMENTS INC MONTHLY MAINTENANCE 1, 210.00 00423475 REAL PROTECTION INC. FIRE INSPECTION 1,652.20
00953504 GRAINGER INC SUPPLIES 1,330.20
Public Works-Parks Maint
00423363 PACIFIC GAS AND ELECTRIC CO ELECTRIC 25.32
00423469 PACIFIC GAS AND ELECTRIC CO ELECTRIC 535.47
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 1,350.60
Public Works-Median/General Land
00423452 LOWES COMPANIES INC HARDWARE 31.26
00423469 PACIFIC GAS AND ELECTRIC CO ELECTRIC 15.08
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 2,589.11
Police Administration
00423337 CARMEL HOTEL PROPERTIES LLC HOTEL FOR TEAM B UILDING 36,609.15 00423341 CODE 3 WEAR PUB SFTY OUTFITTERS UNIFORMS 183.71 00423347 CRIME SCENE CLEANERS INC CRIME SCENE CLEANUP 260.00 00423352 FLORES, VANESSA SOFIA EXPENSE REIMBURSEMENT 3 49.72 00423368 QUENCH USA INC MONTHLY FEE 662.90
00423375 T JUNG INVESTIGATIONS CHECK REPLACEMENT 2,791 .00 00423385 AMERICAN TROPHIES AWARDS MAILBOX TAGS 46.92
00423389 AT AND T MOBILITY DEPARTMENT CELL PHONE 10,90 4.22 00423393 BITTNER, DESMOND D PER DIEM 430.00
00423400 CANON FINANCIAL SERVICES COPIER LEASE 89.10
00423401 CARPENTER, RYAN C PER DIEM 172.00
00423405 CODE 3 WEAR PUB SFTY OUTFITTERS UNIFORMS 768.80 00423414 CONTRA COSTA COUNTY BUSINESS CARDS 388.14
00423415 CONTRA COSTA COUNTY RANGE TRAINING 1,050.00
00423417 CORE PSYCHOLOGICAL CORPORATION PRE-EMPLOYMEN T PSYCH 2,000.00 Finance Accounting
Prepared by: N. Acevedo
1/22/2026 January 27, 2026 Page 2
DECEMBER 31, 2025 - JANUARY 15, 2026

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
FUND/CHECK #
00423419 CRIME SCENE CLEANERS INC CLEANING SERVICES 13 0.00 00423420 CRYSTAL CLEAR LOGOS INC UNIFORMS 120.14
00423423 DUFF, RYAN JAMES PER DIEM 368.00
00423425 EAN SERVICES LLC TRAINING RENTALS 1,097.15
00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 58.09 00423435 GAMEPOD COMBAT ZONE TRAINING 600.00
00423437 GOLDSBOROUGH, VERA A. 11 LIVESCANS 420.00
00423444 KNOX INVESTIGATIONS BACKGROUNDS 2,253.75
00423446 L.N. CURTIS & SONS UNIFORMS 3,474.75
00423447 LEXISNEXIS MONTHLY SUBSCRIPTION 253.13
00423453 LOWTHER, GARY M PER DIEM 258.00
00423462 MILLER MENDEL INC BACKGROUNDS 1,547.99
00423465 OFFICE DEPOT INC CHECK REPLACEMENT 225.42
00423468 PACIFIC COAST POLYGRAPH & INV PRE-EMPLOYMENT POLYGRAPH 800.00 00423474 REACH PROJECT INC PROFESSIONAL SERVICES 17,08 3.00 00423478 ROY, MICHAEL L PER DIEM 258.00
00423481 SHAFFER, COLE ANDREW PER DIEM 172.00
00423482 SHRED IT INC SHREDDING SERVICES 156.81
00423488 TRANSUNION RISK & ALT. DATA SOLUT LEO DATABA SE 135.20 00423499 WULFERT, BRITTANY LAUREN PER DIEM 430.00
00953487 FLYMOTION LLC WAV EQUIPMENT 2,299.00
00953502 ENRICH ENTERPRISES INC. PATCHES 1,477.68
Compliance & Prof. Standards
00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 187.64 00953508 MS INVESTIGATIVE SVCS & CONSULT CONSULTANT F EE 19,966.80 Police Community Policing
00423358 JEONG, JISEOK EXPENSE REIMBURSEMENT 77.28
00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 45.73 Police Investigations
00423338 CHURCH, DAVID MICHAEL EXPENSE REIMBURSEMENT 1 11.86 00423376 T MOBILE USA INC CELL PHONE EVIDENCE 330.00
00423416 CONTRA COSTA COUNTY FORENSICS 12,433.67
00423432 EWART, ASHLEY MARIE EXPENSE REIMBURSEMENT 220 .76 00423486 THOMAS SCIENTIFIC HOLDINGS LLC EVIDENCE EQUI PMENT 1,343.68 00953495 WILLIAMS SCOTSMAN INC EVIDENCE STORAGE 215.60
00953510 SAFESTORE INC EVIDENCE STORAGE 5,644.49
PD Special Investigations Unit
00423349 EAN SERVICES LLC VEHICLE TOLL 25.90
00423425 EAN SERVICES LLC RENTALS 5,327.81
Police Communications
00423387 AT AND T PHONES 68.08
00423407 COMCAST CONNECTION SERVICES 539.10
00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 69.54 00423464 NORTHERN COMMUNICATION SERVICES INC 911 ROUTING 258.50 00423471 PACIFIC TELEMANAGEMENT SERVICES PAY PHONE 78.00 00953498 AMERICAN TOWER CORPORATION TOWER FEES 277.32
Police Facilities Maintenance
00423384 AMERICAN PLUMBING INC PLUMBING SERVICES 175.0 0 00423422 DREAM RIDE ELEVATOR ELEVATOR SERVICES 160.00
Finance Accounting
Prepared by: N. Acevedo
1/22/2026 January 27, 2026 Page 3
DECEMBER 31, 2025 - JANUARY 15, 2026

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
FUND/CHECK #
00423442 HONEYWELL INTERNATIONAL INC QUARTERLY MAINTE NANCE 8,257.26 00423454 M AND L OVERHEAD DOORS REPAIR SERVICES 375.00
00423470 PACIFIC GAS AND ELECTRIC CO GAS 24,007.53
00423473 PEPPER INVESTMENTS INC MONTHLY MAINTENANCE 22 2.00 00423475 REAL PROTECTION INC. FIRE INSPECTION 411.27
00953504 GRAINGER INC RADIOS FOR PATROL CARS 1,774.44
Youth Network Services
00423353 FOLGERGRAPHICS INC PRINTING SERVICES 1,303.83
00423365 VAUGHAN, HAMIDAH INTERNSHIP-YOCH PROGRAM 771. 30 00423371 RR MINISTRIES TUTORING SERVICES 3,033.20
00423377 VAUGHAN, HAMIDAH INTERNSHIP-YOCH PROGRAM 814. 15 00423396 BRIDGE BUILDERS TO THE NEW GEN FALL & SPRING CAMPS 20,000.00 00423472 OH! PARTY BAY AREA DECORATION SERVICES 415.10
00423487 TRADE JOBS 4 YOU INVOICE FOR DECEMBER 2,000.0 0 Housing and Homelessness
00423397 CABRAL, MONSERRAT EXPENSE REIMBURSEMENT 109.3 6 Violence Intervention & Preven
Community Development Administration
00953514 UBEO BUSINESS SERVICES COPIER MAINTENANCE AG REEMENT 170.38 CD Economic Dev.
00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 138.71 00423485 THOMAS E DUM REAL ESTATE APPR APPRAISALS 4,9 95.00 CD Code Enforcement
00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 175.64 00423436 GBA STORAGE, LLC MONTHLY STORAGE FEE 260.00
PW Engineer Land Development
00423361 OFFICE DEPOT INC OFFICE SUPPLIES 42.10
00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 209.10 00423465 OFFICE DEPOT INC CHECK REPLACEMENT 509.77
00953507 INTERWEST CONSULTING GROUP INC PROFESSIONAL SERVICES 87,920.75 Community Development Building Inspection
00423480 SERAFIN MORALES, CESAR EXPENSE REIMBURSEMENT 240.00 Capital Imp. Administration
00423361 OFFICE DEPOT INC OFFICE SUPPLIES 61.51
203 ERF Grant Fund
Housing and Homelessness
00423479 RUDRAM LLC EXECUTIVE INN LEASE 102,300.00
206 American Rescue Plan Fund
Non Departmental
00953503 FELTON INSTITUTE OCT INVOICE - AQCRT 128,552. 62 207 CalVIP Grant Fund
Violence Intervention & Preven
00423411 COMMUNITY INITIATIVES PROFESSIONAL SERVICES 8 3,460.68 212 CDBG Fund
CDBG
00423334 BAY AREA CRISIS NURSERY Q1FY25-26-BACN-R4R-R EIM 2,627.70 00423412 CONTRA COSTA CHILD CARE COUNCIL Q1FY25-26-CO CO-R4R&XSUM 3,722.99 Finance Accounting
Prepared by: N. Acevedo
1/22/2026 January 27, 2026 Page 4
DECEMBER 31, 2025 - JANUARY 15, 2026

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
FUND/CHECK #
213 Gas Tax Fund
Streets
00423363 PACIFIC GAS AND ELECTRIC CO ELECTRIC 624.92
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 70,188.51 00423494 WEST COVINA WHOLESALE NURSERY TREES FOR AMT RAK 804.75 214 Animal Services Fund
Animal Services
00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 104.55 00423461 MIDWEST VETERINARY SUPPLY INC SUPPLIES 2,152.72 00423470 PACIFIC GAS AND ELECTRIC CO GAS 1,263.55
00953489 IDEXX LABORATORIES INC VET SUPPLIES 328.69
00953516 WILLIAMS SCOTSMAN INC STORAGE 460.58
219 Recreation Fund
Non departmental
00423342 CONTRA COSTA COUNTY SENIOR CENTER MEAL PROGR AM 1,640.00 00423345 CPRS MEMBERSHIP DUES 277.50
00423439 EMPLOYEE REPLACEMENT PAYROLL CHECK 421.12
00423496 EMPLOYEE REPLACEMENT PAYROLL CHECK 88.66
Nick Rodriguez Community Cent
00423344 COSTCO VARIOUS BUSINESS EXPENSES 112.46
00423431 EL CAMPANIL THEATRE PRESERV THEATRE MAINTENA NCE 343.20 00423442 HONEYWELL INTERNATIONAL INC QUARTERLY MAINTE NANCE 6,084.30 00423470 PACIFIC GAS AND ELECTRIC CO GAS 2,591.68
00423473 PEPPER INVESTMENTS INC MONTHLY MAINTENANCE 22 2.00 Recreation Sports Programs
00423399 CALIPRINTS LLC STAFF JACKETS 987.00
00423452 LOWES COMPANIES INC PARTS 13.53
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 6,595.84
Recreation-Comm Center
00207418 RAMIRO, MICHAEL REFUND 64.00
00423344 COSTCO VARIOUS BUSINESS EXPENSES 358.52
00423345 CPRS 2026 CPRS AGENCY MEMBERSHIP 277.50
00423348 DPH SOUND AND LIGHTING CORP LIGHTING AND SOU ND FOR EVENT 697.40 00423353 FOLGERGRAPHICS INC GUIDE PRINTING SERVICES 2, 773.38 00423388 AT AND T MCI PHONES 63.09
00423392 BE EXCEPTIONAL INSTRUCTOR PAYMENT 2,788.80
00423403 CLEAR CLEAN LLC BATHROOM CLEANING SERVICES 1, 240.00 00423424 DUGAND, KARINA INTRUCTOR PAYMENTS 313.20
00423442 HONEYWELL INTERNATIONAL INC QUARTERLY MAINTE NANCE 11,299.41 00423445 KOVALICK, LUANNE INSTRUCTOR PAYMENT 327.60
00423449 LOOMIS ARMORED LLC ARMORED CAR PICKUP 374.16
00423452 LOWES COMPANIES INC PARTS 734.80
Recreation Water Park
00423350 EAST BAY POOL SERVICE INC VFD REPLACEMENT 20, 019.86 00423442 HONEYWELL INTERNATIONAL INC QUARTERLY MAINTE NANCE 2,607.56 00423452 LOWES COMPANIES INC PARTS 44.70
00423470 PACIFIC GAS AND ELECTRIC CO GAS 10,376.85
00423473 PEPPER INVESTMENTS INC MONTHLY MAINTENANCE 54 3.00 00423477 ROCK SOLID INC STAIR SERVICE 2,900.00
Finance Accounting
Prepared by: N. Acevedo
1/22/2026 January 27, 2026 Page 5
DECEMBER 31, 2025 - JANUARY 15, 2026

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
FUND/CHECK #
00423497 EMPLOYEE REPLACEMENT PAYROLL CHECK 80.02
00953517 BRADY INDUSTRIES JANITORIAL SUPPLIES 201.06
220 Traffic Signalization Fund
Traffic Signals
00953507 INTERWEST CONSULTING GROUP INC PROFESSIONAL SERVICES 13,020.00 226 Solid Waste Reduction Fund
Solid Waste
00423428 ECOHERO SHOW LLC, THE SCHOOL PERFORMANCES 2,6 50.00 00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 40.74 229 Pollution Elimination Fund
Channel Maintenance Operation
00423366 PEPPER INVESTMENTS INC PEST CONTROL SERVICES 455.00 00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 192.56 00423452 LOWES COMPANIES INC SUPPLIES 344.92
00423473 PEPPER INVESTMENTS INC PEST CONTROL SERVICES 605.00 243 ADU Program Fund
Community Development Building Inspection
00423404 CHAABAN, JIM ADU REBATE 7,500.00
251 Lone Tree SLLMD Fund
Lonetree Maintenance Zone 1
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 1,272.20
Lonetree Maintenance Zone 2
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 1,015.58
Lonetree Maintenance Zone 4
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 119.59
252 Downtown SLLMD Fund
Downtown Maintenance
00423418 COWI NORTH AMERICA INC INSPECTION SERVICES 3, 465.00 00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 2,377.40
253 Almondridge SLLMD Fund
Almondridge Maintenance
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 413.50
254 Hillcrest SLLMD Fund
Hillcrest Maintenance Zone 1
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 1,321.11
Hillcrest Maintenance Zone 2
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 1,130.54
Hillcrest Maintenance Zone 4
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 1,058.63
255 Park 1A Maintenance District Fund
Park 1A Maintenance District
00423363 PACIFIC GAS AND ELECTRIC CO GAS 93.43
00423408 COMCAST CONNECTION SERVICES 128.80
00423410 COMCAST CONNECTION SERVICES 128.80
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 126.20
256 Citywide 2A Maintenance District Fund
Citywide 2A Maintenance Zone 3
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 121.42
Finance Accounting
Prepared by: N. Acevedo
1/22/2026 January 27, 2026 Page 6
DECEMBER 31, 2025 - JANUARY 15, 2026

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
FUND/CHECK #
Citywide 2A Maintenance Zone 4
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 551.56
Citywide 2A Maintenance Zone 5
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 1,466.66
Citywide 2A Maintenance Zone 6
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 300.10
Citywide 2A Maintenance Zone 9
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 738.63
Citywide 2A Maintenance Zone10
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 102.56
257 SLLMD Administration Fund
SLLMD Administration
00423494 WEST COVINA WHOLESALE NURSERY COUNTRY HILLS ENHANCEMENT 7,818.73 259 East Lone Tree SLLMD Fund
Zone 1-District 10
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 56.43
281 CFD 2018-01 Public Services Fund
CFD 2018-01 Maintenance
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 1,623.60
311 Capital Improvement Fund
Parks & Open Space
00423357 INDIGO HAMMOND & PLAYLE ARCH. LLP PROFESSION AL SERVICES 11,000.00 00423384 AMERICAN PLUMBING INC REPAIR SERVICES 2,805.0 0 00423442 HONEYWELL INTERNATIONAL INC QUARTERLY MAINTE NANCE 2,172.96 00953497 ALTA FENCE CO FENCE SERVICES 2,395.00
Streets
00423394 BKF ENGINEERS INC PROFESSIONAL SERVICES 67,45 3.04 570 Equipment Maintenance Fund
Non departmental
00953488 HUNT AND SONS LLC FUEL 7,675.27
00953505 HUNT AND SONS LLC FUEL 16,075.90
Equipment Maintenance
00423369 AFFORDABLE TIRE CENTER SMOG CHECK 200.00
00423448 LIM AUTOMOTIVE SUPPLY INC PARTS 492.59
00423452 LOWES COMPANIES INC PARTS 197.01
00423457 MATT BOTTI TOOLS LLC SMALL TOOLS 376.60
00423465 OFFICE DEPOT INC OFFICE SUPPLIES 41.88
00423466 OREILLY AUTO PARTS PARTS 598.61
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 990.71
00423491 WALNUT CREEK FORD PARTS 1,249.82
00953509 MUNICIPAL MAINT EQUIPMENT INC PARTS 1,211.89
00953515 UNLIMITED GRAPHIC & SIGN NETWORK DECALS 2,427.67 573 Information Services Fund
Non departmental
00423351 ESRI INC LICENSE 28,333.00
Information Services
Network Support & PCs
Telephone System
00423388 AT AND T MCI PHONES 5,819.27
Finance Accounting
Prepared by: N. Acevedo
1/22/2026 January 27, 2026 Page 7
DECEMBER 31, 2025 - JANUARY 15, 2026

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
FUND/CHECK #
GIS Support Services
00423351 ESRI INC LICENSE 56,667.00
580 Loss Control Fund
Human Resources
00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 104.55 611 Water Fund
Non departmental
00423452 LOWES COMPANIES INC SUPPLIES 14.55
00423465 OFFICE DEPOT INC CHECK REPLACEMENT 4,063.84
00953494 STANDARD PLUMBING SUPPLY CO. INC PLUMBING SU PPLIES 70.15 Water Supervision
00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 39.54 Water Production
00423331 ANIMAL DAMAGE MANAGEMENT PEST CONTROL 425.00
00423339 CINTAS CORPORATION NO. 2 CLEANING SUPPLIES 25 6.44 00423340 CITY OF BRENTWOOD GROUNDWATER SUPPORT SVCS 45 0.59 00423354 FRUIT GROWERS LABORATORY, INC TESTING 640.00
00423374 STEVENTON, ADAM D EXPENSE REIMBURSEMENT 350.0 0 00423382 AMAYA SOLUTIONS INC CHEMICALS 7,464.00
00423386 ANTIOCH ACE HARDWARE TOOLS 122.40
00423388 AT AND T MCI PHONES 126.16
00423422 DREAM RIDE ELEVATOR ELEVATOR SERVICES 200.00
00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 104.06 00423438 HARRINGTON INDUSTRIAL PLASTICS CHEMICAL EQU IPMENT 5,647.88 00423442 HONEYWELL INTERNATIONAL INC QUARTERLY MAINTE NANCE 7,586.60 00423443 INDUSTRIAL SOLUTIONS SERVICES INC CHEMICAL 8,163.82 00423452 LOWES COMPANIES INC MATERIALS 22.89
00423458 MCCAMPBELL ANALYTICAL INC TESTING 311.00
00423459 MCMASTER CARR SUPPLY CO GATE WHEEL 93.94
00423460 MEYERS NAVE A PROF CORPORATION LEGAL SERVICE S RENDERED 50,565.13 00423463 MISCO ANALYZER EQUIPMENT 602.62
00423465 OFFICE DEPOT INC OFFICE SUPPLIES 48.55
00423470 PACIFIC GAS AND ELECTRIC CO GAS 221,291.28
00423490 UNIVAR SOLUTIONS USA INC CHEMICALS 48,240.22
00423492 WALTER BISHOP CONSULTING PROFESSIONAL SERVIC ES 4,663.80 00953494 STANDARD PLUMBING SUPPLY CO. INC PLUMBING TO OLS 2,632.90 00953500 CHEMTRADE CHEMICALS US LLC CHEMICALS 7,783.32
00953501 DUBOIS CHEMICALS INC CHEMICALS 12,587.89
00953504 GRAINGER INC SUPPLIES 2,777.42
00953512 STANDARD PLUMBING SUPPLY CO. INC WATER PIPE 37.23 Water Distribution
00423332 ANTIOCH ACE HARDWARE SUPPLIES 37.50
00423346 NORCAL RENTAL GROUP LLC EQUIPMENT RENTALS 2,3 29.98 00423356 HAWTHORN VENTURES LLC UNIFORM 1,159.36
00423362 PACE SUPPLY CORP WATER VALVE 16,463.03
00423372 RT LAWRENCE CORP WATER PAYMENT PROCESSING CT R 648.80 00423378 UNDERGROUND REPUB WATER PIPE FITTING 2,634.00
00423386 ANTIOCH ACE HARDWARE SMALL TOOLS 59.22
00423390 BACKFLOW DISTRIBUTORS INC BACKFLOW DEVICES 20 ,373.56 Finance Accounting
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1/22/2026 January 27, 2026 Page 8
DECEMBER 31, 2025 - JANUARY 15, 2026

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
FUND/CHECK #
00423429 EH WACHS DATALOGGER 4,560.12
00423433 FASTENAL COMPANY SUPPLIES 181.09
00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 92.25 00423440 HAWTHORN VENTURES LLC UNIFORMS 480.52
00423452 LOWES COMPANIES INC SEALANT & FITTINGS 677.27
00423465 OFFICE DEPOT INC CHECK REPLACEMENT 182.46
00423467 PACE SUPPLY CORP VALVE CAN LIDS 6,112.60
00423470 PACIFIC GAS AND ELECTRIC CO GAS 61.90
00423476 ROBERTS AND BRUNE CO PIPE FITTINGS 175.15
00423483 STATE WATER RESOURCES CONTROL RECERTIFICATIO N 240.00 00953486 BADGER METER INC CELLULAR SERVICE 22,596.51
00953490 INFOSEND INC PRINT AND MAIL SERVICES 9,890.24
00953494 STANDARD PLUMBING SUPPLY CO. INC PLUMBING SU PPLIES 12.53 00953504 GRAINGER INC SUPPLIES 488.19
00953506 INFOSEND INC PRINT AND MAIL SERVICES 179.96
00953512 STANDARD PLUMBING SUPPLY CO. INC PIPE FITTIN GS 453.87 Public Buildings & Facilities
00423402 CDM SMITH INC PROFESSIONAL SERVICES 27,140.13
00423441 HB CONSULTING GROUP INC PROFESSIONAL SERVICE S 11,845.00 00953499 CAROLLO ENGINEERS INC PROFESSIONAL SERVICES 11,318.68 621 Sewer Fund
Swr-Wastewater Administration
00423332 ANTIOCH ACE HARDWARE SUPPLIES 38.46
00423361 OFFICE DEPOT INC OFFICE SUPPLIES 169.07
00423370 ROBERTS AND BRUNE CO SEWER PIPE 533.13
00423372 RT LAWRENCE CORP WATER PAYMENT PROCESSING CT R 648.81 00423434 FIRE RISK MANAGEMENT SERVICES INSURANCE PREM IUM 111.42 00423440 HAWTHORN VENTURES LLC UNIFORMS 480.51
00423452 LOWES COMPANIES INC TOOLS 189.40
00423465 OFFICE DEPOT INC OFFICE SUPPLIES 9.50
00423470 PACIFIC GAS AND ELECTRIC CO ELECTRIC 780.03
00423476 ROBERTS AND BRUNE CO PIPE FITTINGS 2,096.91
00953490 INFOSEND INC PRINT AND MAIL SERVICES 9,890.21
00953504 GRAINGER INC SUPPLIES 488.19
00953506 INFOSEND INC PRINT AND MAIL SERVICES 179.96
00953511 SCOTTO, CHARLES W AND DONNA F FEBRUARY 2026 RENT 5,350.00 Wastewater Collection
00423498 WOODARD AND CURRAN PROFESSIONAL SERVICES 11,1 35.00 631 Marina Fund
Marina Administration
00423409 COMCAST CONNECTION SERVICES 699.14
00423452 LOWES COMPANIES INC SUPPLIES 147.11
00423470 PACIFIC GAS AND ELECTRIC CO GAS 7,160.94
00423473 PEPPER INVESTMENTS INC MONTHLY MAINTENANCE 12 5.00 00953505 HUNT AND SONS LLC FUEL PUMP OUT 120.00
752 Storm Drain Deposits Fund
Non departmental
00423413 CONTRA COSTA COUNTY D56 DRAINAGE FEES 1,325,6 68.68 Finance Accounting
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1/22/2026 January 27, 2026 Page 9
DECEMBER 31, 2025 - JANUARY 15, 2026

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
FUND/CHECK #
Finance Accounting
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DECEMBER 31, 2025 - JANUARY 15, 2026

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
FUND/CHECK #
Finance Accounting
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CLAIMS BY FUND REPORT

FOR THE PERIOD OF
FUND/CHECK #
Finance Accounting
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CLAIMS BY FUND REPORT

FOR THE PERIOD OF
FUND/CHECK #
Finance Accounting
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DECEMBER 31, 2025 - JANUARY 15, 2026

CLAIMS BY FUND REPORT

FOR THE PERIOD OF
FUND/CHECK #
Finance Accounting
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CLAIMS BY FUND REPORT

FOR THE PERIOD OF
FUND/CHECK #
Finance Accounting
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FUND/CHECK #
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E
Agenda Item #

STAFF REPORT TO THE CITY COUNCIL

DATE: Regular Meeting of January 27, 2026

TO: Honorable Mayor and Members of the City Council

SUBMITTED BY: Derek Cole, Interim City Attorney DC

SUBJECT: REJECTION OF CLAIMS: GUADALUPE REYNA MARTINEZ,

CARLOS NOSCUE, KENNETH MAJOR

RECOMMENDED ACTION
It is recommended that the City Council reject the claims submitted by GUADALUPE REYNA MARTINEZ, CARLOS NOSCUE and KENNETH MAJOR.

Should the City Council desire to discuss this matter, it would be scheduled for a future closed session.

ATTACHMENTS
None.

F
Agenda Item #

STAFF REPORT TO THE CITY COUNCIL

DATE: Regular Meeting of January 27, 2026

TO: Honorable Mayor and Members of the City Council

SUBMITTED BY: Derek P. Cole, Interim City Attorney DC

SUBJECT: Second Reading: Ordinance of the City Council of the City of Antioch Amending Sections 3-4.02, 3-4.03, 3-4.10, 3-4.11, 3-4.22, 3-4.24, and 3-4.25 of the Antioch Municipal Code Concerning Purchasing

RECOMMENDED ACTION
It is recommended that the City Council adopt the proposed ordinance amending sections 3-4.02, 3-4.03, 3-4.10, 3-4.11, 3-4.22, 3-4.24, and 3-4.25 of the Antioch Municipal Code concerning purchasing.

FISCAL IMPACT
There is no fiscal impact associated with this action

DISCUSSION
The City’s Purchasing Ordinance, which appears at Chapter 4 of Title 3, of the Antioch Municipal Code, governs the process by which the City secures goods and services. It does so, among other things, by specifying the authorities by which goods and services may be acquired depending on the values of the respective services or goods.

The provisions affected by the proposed ordinance, which principally concern the thresholds for administrative and City Council approvals, have not been amended since 2010. The ordinance would update these thresholds by modernizing the now 15-year old thresholds. Specifically, for general contracts and services, the ordinance would:

• Increase the lowest department contract authority —which may be exercised by a department head or designee—to $15,000 from $5,000; • Increase the department head contract authority to $50,000 from $15,000;
• Increase the City Manager’s contract authority to $100,000 from $50,000; and
Antioch City Council Report
January 27, 2026 Agenda Item #F 2
• Require City Council approval for all contracts over $100,000.

For public works contracts, the ordinance would:

• Increase the lowest department contract authority —which may be exercised by a department head or designee—to $10,000 from $5,000; • Increase the department head contract authority to $75,000 from $10,000;
• Increase the City Manager’s contract authority to $220,000 from $76,000; and
• Require City Council approval for all contracts over $220,000.

Public Works contract thresholds are being increased to conform with the California Uniform Construction Cost Account Act, the procedures set forth in the Act, and to the California Uniform Public Construction Cost Accounting Commission’s policies and procedures, of which the City is subject to. The ordinance would also make technical changes concerning appeals to conform to the City’s current organizational structure.

City Administration recommends the increases in these thresholds to ensure the City may more effectively and efficiently administer its purchasing processes. The current thresholds—which as noted, have been in place for a decade and a hal f—require many routine purchases and services to come forward for City Council approval. The preparation for placement of these routine contracts on the agenda consumes scarce Administration time and resources and increases the volume of routine matters that are included in City Council agenda packets —almost always on the Consent Calendar.

These contracts are already considered and incorporated into department budgets the City Council approves in its Annual Budget. The City Council through its budget process necessarily exercises fiscal oversight over the expenditures that would be shifted to department or management-level approvals.

In short, any marginal benefit of maintaining the current contract thresholds would be greatly outweighed by the benefit that would be created if D epartment heads and City Administration could shift some of their agenda-item preparation time to project and policy implementation. In this regard, there would be a significant opportunity cost in not approving the ordinance.

ATTACHMENT
A. Ordinance Amending the City Purchasing Ordinance

ATTACHMENT A
ORDINANCE NO.

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ANTIOCH AMENDING SECTIONS 3-4.03, 3-4.04, 3-4.10, 3-4.11, 3-4.22, 3.4-24, AND 3-4.25 OF

THE ANTIOCH MUNICIPAL CODE CONCERNING PURCHASING

The City Council of the City of Antioch does ordain as follows:

Section 1. Section 3-4.03 of the Antioch Municipal Code is hereby amended to read in its entirety as follows:

In this chapter, the following definitions apply:

BEST VALUE. The best value to the city based on all factors, including: cost (unit prices and total cost); contractor's ability, capacity or skill; ability to perform within the time required; character, integrity, reputation, judgment, experience and efficiency; quality of contractor's performance on previous purchases or contracts, if applicable; and the ability of the contractor to provide future maintenance, repair, parts and services, if necessary.

COMMISSION. The California Uniform Construction Cost Accounting Commission established under Cal. Pub. Cont. Code § 22010.

DIRECTOR. The Public Works Director or their designee.

EMERGENCY. A sudden, unexpected occurrence that poses a clear and imminent danger, requiring immediate action to prevent or mitigate the loss or impairment of life, health, property, or essential public services.

FACILITY. A building, plant, structure, ground system, utility system, real property, street, highway or other public work improvement.

GOODS AND GENERAL SERVICES.
(1) Tangible goods, supplies and equipment. It includes vehicles, office supplies, pipe, computer equipment and tools.
(2) GENERAL SERVICES involve the furnishing of labor, time or effort by an independent contractor who is specially trained to perform the services. It includes (with or without the furnishing of materials) but is not limited to: maintenance of city equipment; licensing or maintenance of software; providing temporary personnel services; work required to abate a nuisance; leasing or rental of equipment and related maintenance; maintenance work on city property. GENERAL SERVICES does not include professional or consultant services or work defined as a public project.

IMMEDIATE FAMILY. An employee's husband, wife, mother, mother -in-law, father, father-in-law, son, son -in-law, daughter, daughter -in-law, domestic partner, brother or sister.

PUBLIC PROJECT. Any of the following:
(1) Construction, reconstruction, erection, alteration, renovation, improvement, demolition or repair work involving any publicly owned, leased, or operated facility; 2 (2) Painting or repainting of any publicly owned, leased or operated facility; or (3) In the case of a publicly owned utility system, PUBLIC PROJECT shall include only the construction, erection, improvement, or repair of dams, reservoirs, powerplants, and electrical transmission lines of 230,000 volts and higher.

PUBLIC PROJECT does not include maintenance work. Maintenance work includes:
routine, recurring, and usual work for the preservation or protection of any publicly owned or operated facility for its intended purposes; minor repainting; resurfacing of streets and highways at less than one inch; landscape maintenance; and work performed to keep, operate, and maintain publicly owned water, power, or waste disposal systems, including, but not limited to, dams, reservoirs, powerplants, and electrical transmission lines of 230,000 volts and higher.

PROFESSIONAL SERVICES or CONSULTANT SERVICES. The services of an attorney, architect, engineer, accountant, auditor, financial consultant, planning or environmental consultant, investment advisor, bank or trustee officer, computer support, or other professional.

REQUEST FOR PROPOSAL (RFP). A request for a proposal from a professional.

REQUEST FOR QUALIFICATIONS (RFQ). A process to ascertain the qualifications of potential vendors.

UNIFORM PUBLIC CONSTRUCTION COST ACCOUNTING ACT OR THE ACT. The Act set forth at Cal. Pub. Cont. Code §§ 22000 and following, which provides an alternative method for the bidding of public projects.

Section 2. Section 4-5.1222 of the Antioch Municipal Code is hereby amended to read in its entirety as follows:
§ 3-4.03 IMPLEMENTATION; APPEALS.
(A) Implementation. The City Manager, or his or her designee, is responsible for all purchasing not specifically reserved to the City Council. Implementation may include the promulgation of more detailed administrative procedures. The City Manager's purchasing authority includes the transfer of surplus or unused supplies and equipment to departments as needed and the sale or disposal of such supplies and equipment which are no longer suitable for city use.
(B) Appeals. Any actual or prospective bidder or contractor who has a grievance in connection with any city solicitation or award of contract may protest in writing to the head of the City department sponsoring the solicitation or award within five working days after the protestor knows or should have known of the facts supporting the protest.

If the protest is not resolved, the bidder may appeal the department head’s decision to the City Manager. The City Manager's decision is final, except for contracts which are awarded by the City Council. The parties will endeavor to have any protest and appeal resolved within 14 working days. This appeals provision supersedes that set forth in Chapter 4 of Title 1 of the Antioch Municipal Code.

Section 3. Section 3-4.10 of the Antioch Municipal Code is hereby amended to read in its entirety as follows:
3 The following requirements apply to the purchase of goods and general services. (A) Type of bid and approval authority required unless otherwise authorized by the Antioch Municipal Code or a specific state law:

VALUE BID TYPE APPROVAL AUTHORITY
Up to $15,000 Not applicable Department head or designee $15,001 - 50,000 3 written quotes Department head
$50,001 – 100,000 3 written quotes City Manager
More than $100,000 Formal bid, RFQ or RFP City Council (but see § 3-4.05)

(B) Formal bid. Request for formal bids shall be publicly advertised. Bids shall be in writing and sealed until the time of bid opening.
(C) Award of contract. The contract shall be awarded to the lowest responsive and responsible bidder, offering the best value to the city as defined in § 3-4.02. (D) Exceptions. The bidding procedure under this section may be dispensed with under any exception set forth in § 3-4.12.
(E) No splitting. Splitting the purchase of goods or services into smaller orders for the purpose of evading the competitive bidding provisions of this section is not permitted.

Section 4. Section 3-4.11 of the Antioch Municipal Code is hereby amended to read in its entirety as follows:
(A) Type of proposal process and contract required unless otherwise authorized by the Antioch Municipal Code or a specific state law:

VALUE BID TYPE APPROVAL

AUTHORITY
Up to $15,000 Not applicable Department head or
designee
$15,001 - 50,000 3 written quotes, RFQ or RFP Department head $50,001 – 100,000 3 written quotes, RFQ or RFP City Manager More than $100,000 RFQ or RFP City Council (but see § 3-

4.05)

(B) Award of contract. Award of contract shall be based on the best value to the city and as may be set forth in the RFQ or RFP. Pursuant to Cal. Gov't Code §§ 4525 et seq., the selection of architectural, landscape architectural, engineering, environmental, land surveying or construction project management firms shall be on the "basis of demonstrated competence and on the professional qualifications necessary or the satisfactory performance of the services required."
(C) Agreement. A professional services or consulting agreement shall be required unless waived by the City Attorney.
4 (D) Exceptions. The bidding procedure under this section may be dispensed with under any exception set forth in § 3-4.12.

Section 5. Section 4-5.1222 of the Antioch Municipal Code is hereby amended to read in its entirety as follows:
§ 3-4.22 PUBLIC PROJECTS - WORK AND CONTRACTS.

The following requirements apply to public works projects:
(A) Type of bid and approval authority unless otherwise authorized by a specific state law:

VALUE BID
TYPE

APPROVAL AUTHORITY
Up to $10,000 Not applicable Department head or designee $10,001 - 75,000 3 written quotes Department head
$75,001 - 220,000 Informal bid City Manager
More than $220,000 Formal bid City Council (but see § 3-4.05)

(B) Seventy-five thousand dollars or less. A public project of $75 ,000 or less may be performed by the employees of the city by force account, by negotiated contract or by purchase order. If the public project exceeds $10 ,000 and is to be performed by negotiated contract or by purchase order, then three written quotes are required. (C) Two hundred twenty thousand dollars or less. A public project of between $75,001 and $ 220,000 may be let to contract by the informal bidding procedures set forth in § 3-4.24.
(D) More than $ 220,000. A public project of more than $220,000 shall be let to contract by the formal bidding procedures set forth in § 3- 4.25, except as otherwise provided in the Act or in this chapter.
(E) No project splitting. It is unlawful to split or separate into smaller work orders or projects any project for the purpose of evading the provisions of this chapter.

Section 5. Section 3-4.24 of the Antioch Municipal Code is hereby amended to read in its entirety as follows:
§ 3-4.24 INFORMAL BIDDING PROCEDURES.

A public project of between $75,001 and $220,000 may be let to contract by the informal bidding procedures in this section.
(A) Notice inviting bids.
(1) The Director shall mail a notice inviting informal bids to all contractors on the list for the category of work being bid or all construction trade journals specified by the Commission, or both. However, the notice shall be sent only to the construction trade journals if:
5 (a) The product or service is proprietary in nature such that it can only be obtained from a certain contractor or contractors; or
(b) There is no list of qualified contractors maintained by the city for the particular category of work to be performed.
(2) The city, in its discretion, may notify additional contractors, construction trade journals, or builders' exchanges.
(3) The notice shall be mailed not less than ten calendar days before bids are due.

The notice shall describe the project in general terms and how to obtain more detailed information about the project, and state the time and place for the submission of bids. (B) Opening of bids and award of contract. At the time provided in the notice, all bids timely received shall be opened. Unless all bids are rejected, the contract shall be awarded to the lowest responsible bidder.

Section 6. Section 3-4.25 of the Antioch Municipal Code is hereby amended to read in its entirety as follows:
§ 3-4.25 FORMAL BIDDING PROCEDURES.
(A) General. A public project of more than $220,000 shall be let to contract by the formal bidding procedures.
(B) Notice.
(1) The notice shall state the time and place for receiving and opening sealed bids and distinctly describe the project. The notice shall be:
(a) Published in a newspaper of general circulation in the city at least 14 calendar days before the bid opening date; and
(b) Mailed to all construction trade journals identified under § 3- 4.24 at least 30 calendar days before the bid opening date.
(2) The city may give any other notice it deems proper. (C) Opening of bids and award of contract. At the time provided in the notice, all bids timely received shall be opened. Unless all bids are rejected, the contract shall be awarded to the lowest responsive and responsible bidder

Section 7. CEQA Findings.

This project is exempt from environmental analysis under the requirements of the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines section 15061(b)(3), because it can be seen with certainty that the proposed amendments will not have a significant effect on the environment.

6 Section 8. Severability.

In the event any section or portion of this ordinance shall be determined to be invalid or unconstitutional, such section or portions shall be deemed severable and all other sections or portions hereof shall remain in force and effect.

Section 9. Effective Date and Publication.

This ordinance shall take effect and be in force thirty (30) days from and after the date of its passage. The City Clerk shall cause the ordinance to be published within fifteen (15) days after its passage in a newspaper of general circulation or by publishing a summary of the proposed ordinance and posting a certified copy of the proposed ordinance in the City Clerk’s Office at least five (5) days prior to the City Council meeting at which the ordinance is to be adopted and within fifteen (15) days after its adopting, publishing a summary of the ordinance with the names of the Council members voting for and against the ordinance.

* * * * *
I HEREBY CERTIFY that the foregoing ordinance was introduced at a regular meeting of the City Council of the City of Antioch held on the 13 th day of January, 2026 and passed at a regular meeting thereof, held on the 27 th day of January, 2026, by the following vote:

AYES:

NOES:

ABSENT:

_
Rowland Bernal, Mayor of the City of Antioch

ATTEST:

Michael J. Mandy, City Clerk of the City of Antioch

G
Agenda Item #
S

TAFF REPORT TO THE CITY COUNCIL
DAT
E: Regular Meeting of January 27, 2026
T
O: Honorable Mayor and Members of the City Council
S
UBMITTED BY: Derek P. Cole, Interim City Attorney DC
SUBJ
ECT: Second Reading : O rdinance Concerning the City’s Process for Payment of Demands Against the City (“Warrants”)

RECOMMENDED ACTION
It is recommended that the City Council adopt the Ordinance of the City Council of the City of Antioch Amending an Ordinance Concerning the City’s Process for Payment of Demands Against the City (“Warrants”).

FISCAL IMPACT
There is no fiscal impact associated with this action.

DISCUSSION
The Antioch Municipal Code is current silent regarding the process for approval of City warrants. The City’s practice for many years has been to include lists of recently paid warrants as Consent Agenda items on City Council agendas. T hese lists have been presented for informational and transparency purposes. Government Code Section 37209 allows ratification of warrants or checks by the City Council after they have been paid if the City Clerk has certified that payments made conform to a budget approved by ordinance or resolution. These duties may be transferred to the Finance Director if explicitly allowed by ordinance. Government Code Section 37208 allows ratification of payroll warrants or checks to be approved in the form of an audited annual comprehensive financial report. While this is the actual working practice for warrants and checks, the City’s municipal code needs to be updated to memorialize the practice in conformance with Government Code Sections 37208 and 37209.

The proposed ordinance would amend the City’s warrant process by amending Section 3-2.01 of the Antioch Municipal Code. The ordinance would enact a new process as follows:
• Upon receiving warrants for payment, the Finance Director will ensure the invoice or purchase order to be paid conforms to the adopted Budget or an adopted resolution;
Antioch City Council Report
January 27, 2026 Agenda Item #G 2
• Upon conformation an item conforms to the Budget or resolution, it will be presented to the City Council for ratification at the next City Council meeting; and
• B
udgeted payrolls paid by warrant or check would be presented to the City Council in the form of an annual comprehensive financial report.

City Administration, along with the need to reduce administrative burden, and enhance operational fidelity, strongly recommends and supports this proposed process as it is the current and past practice and allowed per Government Code. If warrants or checks were required to be reviewed and approved by City Council prior to payment, this would result in significant payment delays and late fees for past due invoices. The process for payment of invoices falls within the administrative duties of City departments under the City Manager’s authority.

AT

TACHMENT
A. Ordinance Amending City Warrant Process

ATTACHMENT A
ORDINANCE NO.

AN O

RDINANCE OF THE CITY COUNCIL OF THE CITY OF ANTIOCH
AMENDING SECTION 3-2.01 OF THE ANTIOCH MUNICIPAL CODE CONCERNING THE CITY’S PROCESS FOR PAYMENT OF DEMANDS AGAINST THE CITY (“WARRANTS”)
The City Council of the City of Antioch does ordain as follows:

S
ection 1. Section 3-2.01 of the Antioch Municipal Code is hereby amended to read in its entirety as follows:
§ 3-2.01 WARRANTS.

Pursuant to Cal. Gov’t Code §§ 37208(b), (c), and 37209, warrants or checks drawn in payment of demands certified or approved by the Finance Director as conforming to a budget approved by ordinance or resolution of the Council need not be audited by the Council prior to payment. Budgeted demands paid by warrant or check shall be presented to the Council for ratification and approval at the first meeting after delivery of the warrants or checks. Budgeted payrolls paid by warrants or checks shall be presented to the Council for ratification and approval in the form of an audited comprehensive annual financial report.

All demands, warrants, and checks, with the exception of field checks, shall bear the manual or mechanical signature of the City Treasurer or the Deputy City Treasurer. For any period of time in which the Office of the City Treasurer or Deputy City Treasurer are vacant, the Finance Director, or any other responsible city employee designated by the City Manager, shall sign all demands, warrants, and checks the city issues.

Section 2. CEQA Findings.

T
his project is exempt from environmental analysis under the requirements of the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines section 15061(b)(3), because it can be seen with certainty that the proposed amendments will not have a significant effect on the environment.

S
ection 3. Severability.

I
n the event any section or portion of this ordinance shall be determined to be invalid or unconstitutional, such section or portions shall be deemed severable and all other sections or portions hereof shall remain in force and effect.

S
ection 4. Effective Date and Publication.

T
his ordinance shall take effect and be in force thirty (30) days from and after the date of its passage. The City Clerk shall cause the ordinance to be published within fifteen (15) days after its passage in a newspaper of general circulation or by publishing a summary of the proposed ordinance and posting a certified copy of the proposed ordinance in the City Clerk’s Office at least five (5) days prior to the City Council 2 meeting at which the ordinance is to be adopted and within fifteen (15) days after its adopting, publishing a summary of the ordinance with the names of the Council members voting for and against the ordinance.
* * * * *
I
HEREBY CERTIFY that the foregoing ordinance was introduced at a regular meeting of the City Council of the City of Antioch held on the 13 th day of January, 2026 and passed at a regular meeting thereof, held on the 27 th day of January, 2026, by the following vote:

A
YES:

N
OES:

ABS
ENT:
_
Rowla nd Bernal, Mayor of the City of Antioch
A
TTEST:

Michael J. Mandy, City Clerk of the City of Antioch

H Agenda Item #

STAFF REPORT TO THE CITY COUNCIL

DATE: Regular Meeting of January 27, 2026

TO: Honorable Mayor and Members of the City Council

SUBMITTED BY: Dawn Merchant, Finance Director

APPROVED BY: Bessie Marie Scott, City Manager

SUBJECT: City of Antioch Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2025, and related reports

RECOMMENDED ACTION
It is recommended that the City Council receive and file the City of Antioch Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2025, inclusive of the City of Antioch Single Audit Reports for the Fiscal Year Ended June 30, 2025, and the SAS 114 report.

FISCAL IMPACT
There is no fiscal impact associated with this action.

DISCUSSION
As required by State law, the City must publish a complete set of financial statements at the close of each fiscal year audited by a firm of licensed certified public accountants.

This year's annual comprehensive financial report (ACFR) was audited by Badawi & Associates, Certified Public Accountants.

The ACFR also includes a section for the City’s Single Audit Reports as required by the Single Audit Act for governments that expend $750,000 or more on federal awards. The federal awards must be audited to ascertain the effectiveness of the financial management systems and internal procedures that have been established to meet the terms and conditions of the award. The Single Audit reports begin on page 255 of the attached ACFR.

The report includes financial information on the 1% sales tax (Measure W) that became effective April 1, 2019. Ordinance 2148-C-S enacting the 1% sales tax requires that the funds be subject to an independent annual financial audit and include the revenue raised and expended by no later than December 31st of each year. The ACFR was issued

Antioch City Council Report
January 27, 2026 Agenda Item #H 2
December 11, 2025, and information on Measure W can be found in Note 5 of the attached ACFR on page 60.

As stated in the Independent Auditor's Report, the financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Antioch, as of June 30, 2025, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

As further stated in the Independent Auditor’s Reports for Single Audit, no deficiencies in internal control over financial reporting or compliance considered to be material weaknesses were identified and the City complied, in all material respects, with compliance requirements.

The attached SAS (Statement of Auditing Standards) 114 report, Auditor’s Communication with Those Charged with Governance for the Fiscal Year Ended June 30, 2025 (Attachment B), outlines the auditor’s responsibilities, their assessment of City internal controls, and communicates matters related to the financial statement audit and single audit that are significant and relevant to the responsibilities of those charged with governance. No material findings or misstatements were identified during the audit process.

ATTACHMENTS
A. City of Antioch Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2025.

B. City of Antioch SAS 114 Report for the Fiscal Year Ended June 30, 2025.

ANNUAL COMPREHENSIVE

FINANCIAL REPORT

For the Fiscal Year Ended
June 30, 2025

City of

CITY OF ANTIOCH, CALIFORNIA
Annual Comprehensive Financial Report
For the Fiscal Year Ended
June 30, 2025
Prepared By
Department of Finance

City of Antioch
Annual Comprehensive Financial Report
Table of Contents
Page

INTRODUCTORY SECTION
Letter of Transmittal .................................................................................................................................................................... i Elected Officials and Administrative Personnel ..................................................................................................................... v Organization of City Government ........................................................................................................................................... vi Location/Area Map .................................................................................................................................................................. vii GFOA Certificate of Achievement for Excellence in Financial Reporting ....................................................................... viii

FINANCIAL SECTION
Independent Auditor’s Report ................................................................................................................................................. 1 Management Discussion and Analysis................................................................................................................................... 5 Basic Financial Statements:

Government – Wide Financial Statements
Statement of Net Position............................................................................................................................................... 20 Statement of Activities.................................................................................................................................................... 22 Fund Financial Statements:

Governmental Fund Financial Statements:

Balance Sheet ................................................................................................................................................................ 29 Reconciliation of the Governmental Funds Balance Sheet
to the Government –Wide Statement of Net Position ......................................................................................... 30 Statement of Revenues, Expenditures and Changes
in Fund Balances ...................................................................................................................................................... 31 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Government- Wide Statement of Activities - Governmental Activities .............................................................................................. 32 Proprietary Fund Financial Statements:

Statement of Net Position ........................................................................................................................................... 36 Statement of Revenues, Expenses and Changes in Net Position .......................................................................... 38 Statement of Cash Flows............................................................................................................................................. 40 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position ......................................................................................................................... 47 Statement of Changes in Fiduciary Net Position..................................................................................................... 48 Notes to Basic Financial Statements............................................................................................................................... 49 Required Supplemental Information:

Notes to Required Supplementary Information............................................................................................................ 104

City of Antioch
Annual Comprehensive Financial Report
Table of Contents
Page
FINANCIAL SECTION, Continued
Required Supplemental Information, Continued:

Budgetary Comparison Schedule
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual, General Fund .......................................................................................................................... 107 Miscellaneous Employees Retirement System,
an Agent Multiple-Employer Defined Benefit Pension Plan Schedule of Changes in the Net Pension Liability and Related Ratios .................................................................. 109 Schedule of Contributions............................................................................................................................................ 113 Public Safety Employees Retirement System,
Cost-Sharing Multiple-Employer Defined Benefit Pension Plan Schedule of the City’s Proportionate Share of
the Net Pension liability ............................................................................................................................................... 114 Schedule of Contributions ............................................................................................................................................... 115 Supplementary Retirement Plan
Schedule of Changes in the Net Pension Liability and Related Ratios .................................................................. 116 Schedule of Contributions............................................................................................................................................ 118 California Employers’ Retiree Benefit Trust
Schedule of Changes in the Net OPEB Liability and Related Ratios – Management Plan ...................................................................................................................................................... 119 Schedule of Changes in the Net OPEB Liability and Related Ratios – Miscellaneous Plan .................................................................................................................................................... 121 Schedule of Changes in the Net OPEB Liability and Related Ratios – Police Plan................................................................................................................................................................... 123 Schedule of Contributions – Management Plan........................................................................................................ 125 Schedule of Contributions – Miscellaneous Plan...................................................................................................... 127 Schedule of Contributions – Police Plan .................................................................................................................... 129 Supplemental Information:

Non-Major Governmental Funds:

Combining Balance Sheet ................................................................................................................................................ 132 Combining Statement of Revenues, Expenditures
and Changes in Fund Balances.................................................................................................................................... 134 Non-Major Special Revenue Funds:

Combining Balance Sheet ................................................................................................................................................ 138 Combining Statement of Revenues, Expenditures
and Changes in Fund Balances.................................................................................................................................... 154 Budgetary Comparison Schedules:

Delta Fair Property Special Revenue Fund................................................................................................................ 162 Housing and Community Development Special Revenue Fund ........................................................................... 163

City of Antioch
Annual Comprehensive Financial Report
Table of Contents
Page
FINANCIAL SECTION, Continued
Supplemental Information, Continued
Budgetary Comparison Schedules, Continued:

Housing Successor Fund ............................................................................................................................................ 164 RMRA Special Revenue Fund ..................................................................................................................................... 165 Gas Tax Special Revenue Fund ................................................................................................................................... 166 Recreation Programs Special Revenue Fund............................................................................................................. 167 Animal Services Special Revenue Fund ..................................................................................................................... 168 Civic Arts Special Revenue Fund................................................................................................................................ 169 Park in Lieu Special Revenue Fund ............................................................................................................................ 170 Senior Bus Special Revenue Fund ............................................................................................................................... 171 Abandoned Vehicle Special Revenue Fund............................................................................................................... 172 Traffic Signal Fee Special Revenue Fund ................................................................................................................... 173 Asset Forfeitures Special Revenue Fund.................................................................................................................... 174 Measure J Growth Management Program ............................................................................................................... 175 Child Care Special Revenue Fund .............................................................................................................................. 176 Tidelands Assembly Bill-1900 Special Revenue Fund ............................................................................................. 177 Lighting & Landscape District Special Revenue Fund............................................................................................. 178 Park 1A Maintenance District Special Revenue Fund.............................................................................................. 179 Solid Waste Reduction AB 939 Special Revenue Fund ............................................................................................ 180 Pollution Elimination Special Revenue Fund............................................................................................................ 181 Supplemental Law Enforcement Special Revenue Fund ......................................................................................... 182 Local Law Enforcement Byrne Grant Special Revenue Fund ................................................................................. 183 Street Impact Special Revenue Fund .......................................................................................................................... 184 Traffic Safety Special Revenue Fund .......................................................................................................................... 185 PEG Franchise Fee Special Revenue Fund................................................................................................................. 186 SB1186 Disability Access Special Revenue Fund ...................................................................................................... 187 East Lone Tree Benefit District Special Revenue Fund ............................................................................................ 188 Kaiser Public Facility Benefit District Special Revenue Fund ................................................................................. 189 Opioid Settlements Special Revenue Fund ................................................................................................................ 190 CalVIP Grant Special Revenue Fund .......................................................................................................................... 191 Storm Damage Special Revenue Fund ....................................................................................................................... 192 CFD 2016-01 Police Protection Special Revenue Fund............................................................................................ 193 CFD 2018-01 Public Services Special Revenue Fund .............................................................................................. 194 CFD 2018-02 Police Protection Special Revenue Fund ........................................................................................... 195 CFD 2022-01 Public Services Special Revenue Fund ................................................................................................ 196 California Volunteers Grant Special Revenue Fund ............................................................................................... 197 ERF Grant Special Revenue Fund .............................................................................................................................. 198 American Rescue Plan Special Revenue Fund ......................................................................................................... 199 ADU Accelerator Program Special Revenue Fund .................................................................................................. 200 Post Retirement Medical Special Revenue Fund ...................................................................................................... 201 Non-Major Debt Service Funds:

Combining Balance Sheet ................................................................................................................................................ 205 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ................................................ 206 Budgetary Comparison Schedule:

ABAG/2015 Lease Revenue Debt Service Fund ....................................................................................................... 207

City of Antioch
Annual Comprehensive Financial Report
Table of Contents
Page
FINANCIAL SECTION, Continued
Supplemental Information, Continued
Non-Major Capital Projects Funds:

Combining Balance Sheet ................................................................................................................................................ 210 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ................................................ 212 Budgetary Comparison Schedule:

Capital Improvement Capital Projects Fund ............................................................................................................. 214 Prewett Community Park Capital Projects Fund...................................................................................................... 215 Hillcrest District #26 Capital Projects Fund .............................................................................................................. 216 Lone Diamond Capital Projects Fund ........................................................................................................................ 217 Hillcrest Bridge District Capital Projects Fund ......................................................................................................... 218 Residential Development Allocation Capital Projects Fund ................................................................................... 219 Development Impact Fee Capital Projects Fund...................................................................................................... 220 Internal Service Funds:

Combining Statement of Net Position........................................................................................................................ 223 Combining Statement of Revenues, Expenses and Changes in Net Position ....................................................... 224 Combining Statement of Cash Flows ......................................................................................................................... 225 Custodial Funds:

Combining Statement of Fiduciary Net Position ...................................................................................................... 229 Combining Statement of Changes in Fiduciary Net Position ................................................................................. 230 STATISTICAL SECTION (Unaudited)
Net Position by Component – Last Ten Fiscal Years....................................................................................................... 234 Changes in Net Position – Last Ten Fiscal Years.............................................................................................................. 235 Fund Balances of Governmental Funds – Last Ten Fiscal Years.................................................................................... 237 Changes in Fund Balances of Governmental Funds – Last Ten Fiscal Years ............................................................... 238 Governmental Activities Tax Revenues by Source – Last Ten Fiscal Years ................................................................ .239 Assessed Value and Estimated Actual Value of Taxable Property – Last Ten Fiscal Years....................................... 240 Principal Property Taxpayers FY 2024-25 Compared to FY 2015-16............................................................................. 241 Property Tax Rates ............................................................................................................................................................... 242 Property Tax Levies and Collections – Last Ten Fiscal Years ........................................................................................ 243 Ratios of Outstanding Debt by Type – Last Ten Fiscal Years......................................................................................... 244 Ratios of General Bonded Debt Outstanding ................................................................................................................... 245 Legal Debt Margin Information – Last Ten Fiscal Years................................................................................................ .246 Pledged-Revenue Coverage – Last Ten Fiscal Years ....................................................................................................... 247 Direct and Overlapping Debt ............................................................................................................................................. 248 Demographic and Economic Statistics – Last Ten Fiscal Years...................................................................................... 249 Principal Employers – Current Year and Nine Years Ago ............................................................................................. 250 Operating Indicators by Function – Last Ten Fiscal Years ............................................................................................. 251 Full Time City Employees by Function – Last Ten Fiscal Years .................................................................................... 252 Capital Asset Statistics by Function – Last Ten Fiscal Years .......................................................................................... 253

City of Antioch
Annual Comprehensive Financial Report
Table of Contents
Page

SINGLE AUDIT SECTION
Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ............................................................................... 255 Independent Auditor’s Report on Compliance for Each
Major Program and on Internal Control over Compliance
Required by the Uniform Guidance ................................................................................................................................ 257 Schedule of Expenditures of Federal Awards...................................................................................................................... 260 Notes to Schedule of Expenditures of Federal Awards ...................................................................................................... 261 Schedule of Findings and Questioned Costs........................................................................................................................ 262

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OFFICE OF

THE CITY MANAGER

LETTER OF TRANSMITTAL
DATE: December 11, 2025
TO: Honorable Mayor, City Council, and Citizens of the City of Antioch FROM: Bessie Marie Scott, City Manager and Dawn Merchant, Finance Director SUBJECT: 2025 Annual Comprehensive Financial Report (ACFR) State law requires that every general-purpose local government publish a complete set of audited financial statements within six months of the close of each fiscal year. This report is published to fulfill that requirement for the fiscal year ended June 30, 2025.

Management assumes full responsibility for the completeness and reliability of the information contained in this report, based upon a comprehensive framework of internal control that it has established for this purpose. Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial statements are free of any material misstatements.

Badawi & Associates, Certified Public Accountants, has issued an unmodified (“clean”) opinion of the City of Antioch’s financial statements for the year ended June 30, 2025. The independent auditor’s report is presented as the first component of the financial section of this report.

Management’s discussion and analysis (MD&A) immediately follows the independent auditor’s report and provides a narrative introduction, overview, and analysis of the basic financial statements. M D&A complements this letter of transmittal and should be read in conjunction with it.

Profile of the Government
Incorporated in 1872, the City of Antioch is located in the western part of the state and is the second largest city in Contra Costa County by population. C alifornia State Highway 4, connecting San Francisco-Oakland with Stockton and Central Valley points, bisects the City.

Connecting with this freeway east of Antioch is State Highway 160, which runs north to Sacramento across the Nejedly Bridge and offers access to Solano County and the Sacramento area. The City of Antioch currently occupies a land area of approximately 29 square miles and serves a population of about 116,781 residents. The City of Antioch receives property taxes levied on real and personal properties located within its boundaries. It also is empowered by state statute to extend its corporate limits by annexation, which it has done from time-to-time.

The City of Antioch has operated under the Council-Manager form of government since 1872. i
Policy-making and legislative authority are vested in a City Council consisting of the Mayor and four other Council members. The four Council members are typically elected to four-year overlapping terms. The Mayor, who sits on the Council, is elected directly by the people and serves a term of four years. The City Clerk and City Treasurer are also elected for terms of four years.

The City Council is responsible for, among other duties, passing ordinances, adopting the budget, appointing committees, and hiring both the City Manager and City Attorney.

Antioch’s City Manager is responsible for carrying out the policies and ordinances of the City Council and all management functions of the City, including the budget, delivery of services, hiring of all Department Directors and implementation of capital projects.

The City of Antioch provides a wide range of municipal services, including police protection; recreational activities; community and economic development; street improvements and maintenance services; parks maintenance; water production and distribution; sewer collection; general administrative and support services. The City does not provide fire services or sewer treatment as they are delivered by Contra Costa County Fire Protection Services and Delta Diablo.

The budget serves as the foundation for the City of Antioch’s financial planning and control.

All departments of the City of Antioch are required to submit requests for appropriations to the City Manager. The City Manager uses these requests as the starting point for developing a proposed budget. The City Manager then presents the proposed budget to the City Council for review prior to June 30. T he City Council is required to hold public hearings on the proposed budget and to adopt a final budget by no later than June 30, the close of the City of Antioch’s fiscal year. At mid-period of the budget cycle, the City Council reviews the budget and makes adjustments as needed to the appropriations.

The appropriated budget is prepared by fund, function and department. D epartment managers may make transfers of appropriations within a department. The level of budgetary control, that is, the level at which expenditures cannot legally exceed the appropriated amount, is established at the individual fund level. E xpenditures above the appropriated amount require special approval of the City Council.

Local economy
The fiscal year ending June 30, 2025, Antioch’s economy appeared to be on a cautiously positive trajectory with stable population growth, rising household incomes, a decent and diversified job base anchored by healthcare, education, retail, and services — and local government managing to increase assessed values, which supports fiscal health. At the same time, the City continues to wrestle with persistent unemployment above state average, moderate wage levels for many jobs, and housing pressure from increased demand as people move in from more expensive Bay Area cities. Antioch continues to work towards a sustainable middle-ground with a steady, mixed-economy that offers a reasonable balance of affordability, employment, and services. This is a work in progress and the City looks forward to the coming years in terms ii
of seeking out and expanding economic development and community development activation.

Fiscal year ended June 30, 2025 is the sixth complete revenue cycle for Measure W which was passed by roughly 64% of Antioch voters in November of 2018. Measure W increased the half- cent sales tax to one full cent and was estimated to annually generate $15M over a twenty-year time horizon. Actual revenues received during the fiscal year amounted to $19,994,054. These funds have made a number of the City’s program elements financially possible, including substantive improvement of service levels and staffing to enhance City services.

Overall construction activity continued to signal a strong economy during the period. Compared to the prior fiscal year, the total number of issued building permits decreased by 764, to 3,363. The total valuation of these projects decreased by $23,328,074 but was still a very robust $169,911,668. Demand for residential construction decreased over the last 12 months, with 109 single-family residential permits issued compared to 227 permits the prior year. While demand for residential remains high throughout the Bay Area and the state, inflation and high interest rates will also play a factor. Therefore, we anticipate that residential construction will remain approximately flat in 2025/2026. 120 single-family residential permits and five multi-family residential permits are estimated in the next fiscal year.

New construction of new businesses in 2024/2025 included Chick-fil-A, Dutch Bros, Ross Dress for Less, five marijuana dispensaries, Smash Burger, The Four Seasonings Steakhouse, JJ’s Fish and Chicken, Whiskey Tango Foxtrot Restaurant, Burlington, Harbor Freight, Dow Federal Credit Union, and Hops and Grapes Tavern. Walmart also completed an interior renovation.

In terms of new homes built from July 1, 2024, to June 30, 2025: KB Homes built 84, Meritage Homes built 71, Tri Point Homes built 81, Davidon Homes built 38, DeNova Homes built 22, and Lennar Homes of California built 1, totaling 302.

Over the last decade, California has experienced severe droughts and expects to see future droughts which may be longer and more intense. The City of Antioch began construction of a $110M Brackish Water Desalination project in early 2021. The project was originally scheduled to be completed in 2023, but this timeline was extended two years due to construction delays.

An inauguration was held in September 2025 and a notice of completion will be filed in early 2026. The facility will provide 6 million gallons per day of reliable and drought-proof drinking water. This facility will benefit existing residents and businesses as well as new commercial and industrial development that depend on an uninterrupted quality source of water.

The Brackish Water Desalination project was funded through a variety of sources including $61M in low interest loans from the State Water Resources Control Board and a $27M settlement with the Department of Water Resources. The settlement compensated the City of Antioch for negative water quality impacts resulting from State projects. Repayment of the loans is being made by the Water Enterprise Fund over the next 30 years. Water rate increases were recently approved, effective May 1, 2025, incorporating repayment of the loan obligations and to ensure the City is in compliance with the debt service coverage ratio as required under the loan terms.
iii
iv

CITY OF ANTIOCH

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2025

ELECTED OFFICIALS AND

ADMINISTRATIVE PERSONNEL
JUNE 30, 2025

ELECTED OFFICIALS
Ron Bernal, Mayor
Louie Rocha, Mayor Pro-Tem (District 2)
Tamisha Torres-Walker, Council Member District 1
Donald P. Freitas, Council Member District 3
Monica Wilson, Council Member District 4
Jorge Rojas Jr., City Treasurer
Melissa Rhodes, City Clerk

ADMINISTRATIVE PERSONNEL
City Manager Bessie M. Scott
Interim City Attorney Derek Cole
Chief of Police Joseph Vigil
Interim Community Development Director David Storer
Finance Director Dawn Merchant
Human Resources Director
Acting Parks & Recreation Director
Ana Cortez
Shahad Wright
Information Services Director
Public Works Director/City Engineer
Alan Barton
Scott Buenting
Public Safety and Community Resources Director Tasha Johnson City of Antioch
Third & “H” Streets, P.O. Box 5007
Antioch, California 94531-5007
www.antiochca.gov
v
City of Antioch-Organization of City Government
VOTERS
City Clerk
City Council
City Manager
Human
Resources
Public Safety
and Community
Resources
Financial
Services
Information
Systems
Community
Development
Services
Public
Works
Police
Services
Parks &
Recreation
Economic
Development
City Attorney
City Treasurer
vi
Location Map
Area Map
vii
viii
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Antioch
Antioch, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Antioch, California (City), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2025, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements The City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement 1 To the Honorable Mayor and Members of the City Council of the City of Antioch
Antioch, California

when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding theamounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, pension required supplementary information, other post-employment benefit plans required supplementary information, and budgetary comparison information on pages 5–15 and 104-130 be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 2 To the Honorable Mayor and Members of the City Council of the City of Antioch
Antioch, California

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual nonmajor fund financial statements, budget comparison information for non-major governmental funds, and schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The combining and individual nonmajor fund financial statements, budget comparison information for non- major governmental funds, and the schedule of expenditures of federal awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements, budget comparison information for non- major governmental funds, and the schedule of expenditures of federal awards are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information Included in the Annual Comprehensive Financial Report Management is responsible for the other information included in the Annual Comprehensive Financial Report. The other information comprises the introductory and statistical sections but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 11, 2025 on our consideration of City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting a nd compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Emeryville, California
December 11, 2025
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4 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2025

As management of the City of Antioch, we offer readers of the City of Antioch’s financial statements this management discussion and analysis (MD&A). The MD&A provides a narrative overview and analysis of the financial activities of the City of Antioch for the fiscal year ended June 30, 2025, focusing on why amounts changed from the prior year. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found on pages i-iv of this report.

Overview of the Financial Statements

This discussion and analysis is intended to serve as an introduction to the City of Antioch’s basic financial statements. The City of Antioch’s basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the City of Antioch’s finances, in a manner similar to a private-sector business.

The government-wide financial statements include the governmental activities and the business type activities.

The statement of net position presents financial information on all of the City of Antioch’s assets, liabilities, deferred inflows/outflows of resources, with the difference between them reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City of Antioch is improving or deteriorating.

The statement of activities presents information showing how the City of Antioch’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).

Both of the government-wide financial statements distinguish functions of the City of Antioch that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities).

The governmental activities of the City of Antioch include general government, public works, public safety, parks and recreation and community development. The business-type activities of the City of Antioch include water and sewer utilities, and a marina.

The government-wide financial statements include not only the City of Antioch itself (known as the primary government), but also a legally separate public financing authority. Financial information for this component unit is blended with the financial information presented for the primary government itself. The government-wide financial statements can be found on pages 20-23 of this report.

Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City of Antioch, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

All of the funds of the City of Antioch can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.

Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental funds financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements. 5 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2025

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental funds balance sheet and the governmental funds statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City of Antioch maintains sixty-seven individual governmental funds, some combined for reporting purposes.

Information is presented separately in the governmental funds balance sheet and in the governmental funds statement of revenues, expenditures, and changes in fund balances for the General Fund, which is considered to be a major fund. Data from the other governmental funds are combined into a single, aggregated presentation.

Individual fund data for each of these non-major governmental funds is provided in the form of combining statements elsewhere in this report.

The governmental fund financial statements can be found on pages 29-32 of this report.

Proprietary funds. The City of Antioch maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City of Antioch uses enterprise funds to account for its Water, Sewer, and Marina funds. Internal service funds are an accounting device used to accumulate and allocate costs internally among the City of Antioch’s various functions. The City of Antioch uses internal service funds to account for its vehicle repair and replacement, office equipment replacement, and loss control functions. Because all of these services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements.

Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Water, Sewer, and Marina funds. The Water, Sewer, and Marina funds are considered to be major funds of the City of Antioch. All internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements.

Individual fund data for the internal service funds are provided in the form of combining statements in the combining and individual statements and schedules section of this report.

The basic proprietary fund financial statements can be found on pages 36-41 of this report.

Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City of Antioch’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds.

The City of Antioch maintains two different types of fiduciary funds. The Successor Agency Private Purpose Trust fund is used to report resources held in trust to be used to liquidate the enforceable obligations of the former Antioch Development Agency. The custodial funds report resources, not in a trust, which are held by the City of Antioch for other parties outside of City of Antioch’s reporting entity.

The fiduciary fund financial statements can be found on page 47-48 of this report.

Notes to the basic financial statements. The notes provide additional information that is essential to acquire a full understanding of the data provided in the government-wide and fund financial statements. The City of Antioch uses notes to (1) present information in greater detail than is possible within the financial statements themselves, (2) explain the nature of amounts reported in the financial statements and how those amounts were determined,

6 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2025

and (3) report certain information that does not meet the requirements for inclusion in the financial statements (such as certain contingencies). The notes to the financial statements can be found on pages 49-102 of this report.

Other Information. In addition to the basic financial statements and accompanying notes, this report also presents required supplementary information. The City of Antioch presents a budgetary comparison schedule for the General Fund. Required supplementary information can be found immediately after the notes to the financial statements on pages 104-130.

The combining statements referred to earlier in connection with nonmajor governmental funds, internal service funds and private purpose trust fund are presented immediately following the required supplementary information on budgetary comparisons, and pensions and OPEB. Combining and individual fund statements and schedules can be found on pages 132-230 of this report.

Financial Summary and detailed analysis

As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of the City of Antioch, assets and deferred outflows of resources exceeded liabilities and deferred inflows by $671,682,739 at the close of the most recent fiscal year, an increase of $11,639,584 from the previous fiscal year.

2025 2024 2025 2024 2025 2024
Current and other assets 234,339,685$ 227,699,564$ 119,392,036$ 117,496,009$ 353,731,721$ 345,195,573$ Capital assets 301,560,419 303,320,464 267,717,140 265,912,055 569,277,559 569,232,519 Total assets 535,900,104 531,020,028 387,109,176 383,408,064 923,009,280 914,428,092 Deferred outflows of resources 43,754,882 49,976,650 5,854,549 5,886,324 49,609,431 55,862,974 Current liabilities 28,983,481 37,281,685 10,715,231 9,308,727 39,698,712 46,590,412 Noncurrent liabilities 154,127,420 153,060,778 86,776,946 86,625,671 240,904,366 239,686,449 Total liabilities 183,110,901 190,342,463 97,492,177 95,934,398 280,603,078 286,276,861 Deferred inflows of resources 19,213,405 20,880,465 1,119,489 1,424,569 20,332,894 22,305,034 Net position:

Net investment in
capital assets 296,953,129 297,865,372 202,029,368 200,345,140 498,982,497 498,210,512 Restricted 81,443,737 72,041,047 3,066,689 97,425 84,510,426 72,138,472 Unrestricted (1,066,186) (1,798,685) 89,256,002 91,492,856 88,189,816 89,694,171 Total net position 377,330,680$ 368,107,734$ 294,352,059$ 291,935,421$ 671,682,739$ 660,043,155$ Governmental Activities Business-type Activities TOTAL

By far the largest portion of the City of Antioch’s net position (74%) reflects its investment in capital assets (e.g., infrastructure (including water and sewer pipes), land, structures and improvements and equipment), net of accumulated depreciation/amortization, and less any related debt and other obligations used to acquire those assets that are still outstanding. The City of Antioch uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City of Antioch’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources since the capital assets themselves cannot be used to liquidate these liabilities.

An additional portion of the City of Antioch’s net position (13%) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position, $88,189,816, may be used to meet the government’s ongoing obligations to citizens and creditors.

7 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2025

Governmental activities. Current and other assets increased by $6,640,121 in governmental activities from the prior year. This is mainly due to an increase in cash and investment balances due to: higher investment returns; a

4.46% increase in property taxes as a result of higher assessed property valuations; and a decrease in accounts receivable balances for collections of outstanding invoices.

Current and other liabilities decreased by $8,298,204 in governmental activities from the previous year mainly due to recognition of $11,484,658 in American Rescue Plan Act (ARPA) federal funding revenue, previously in unearned revenue, for qualifying expenditures under the provisions of ARPA during the fiscal year. Accrued payroll increased $542,219 over the prior year due to increased staffing numbers over the prior year, and deposits increased $312,557 over the prior year for an increase in developer deposits collected for new housing projects.

Long-term liabilities, which consist of bonds, leases, subscription-based IT arrangements, compensated absences and postemployment benefit obligations, increased by $1,066,642 from the previous year. The net OPEB liability decreased slightly by $116,339 due to a change in the discount rate used to measure the liability. The total net pension liability increased $3,333,486 due to differences between expected and actual experience of the miscellaneous CalPERS pension plan.

During the current year, the City made the final payment on the lease of a formal hotel used for transitional housing, known as Opportunity Village, that was funded through the American Rescue Plan Act. As a result, $960,131 in lease liability was eliminated, as well as the fully amortized leased building asset which had an initial carrying value of $2,292,309.

2025
2024
$100,000,000
$150,000,000
$200,000,000
$250,000,000
$300,000,000
$350,000,000
$400,000,000
$450,000,000
$500,000,000
Net investment in capital
assets Restricted
Unrestricted
City of Antioch Net Position
June 30, 2025 and 2024
2025 2024
8 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2025

During the year, the City entered into two new subscription agreements for Police Department software, increasing subscription-based IT arrangement liabilities by $847,264 for governmental activities. Subscription assets were also recorded for this amount.

The City implemented GASB 101, Compensated Absences, during the fiscal year. As a result, beginning compensated absences balances for government activities have been restated to $3,038,190. The compensated absences liability increased a net of $847,374 during the year as a result of new measurement requirements under the statement. The ending balance is $3,885,564 at June 30, 2025 for governmental activities.

Business-type activities. Current assets increased $1,896,027 primarily due to an increase in cash and investment balances over prior year due to investment earnings. Current liabilities increased $1,406,504 primarily due to the current portion due for the State Water Resources Control Board financing agreement. The first principal payment under this obligation is due July 2025.

Long-term liabilities, which consist of financing arrangements, leases, subscription-based IT arrangements, compensated absences and postemployment benefit obligations, increased slightly by $151,275 from the previous year. The net OPEB liability decreased slightly by $98,012 due to a change in the discount rate used to measure the liability. The total net pension liability increased $1,874,882 due to differences between expected and actual experience of the miscellaneous CalPERS pension plan.

During the year, the City entered into a new subscription agreement for work order software, adding a subscription-based IT arrangement liability of $722,844 for business-type activities. A subscription asset was also recorded for this amount.

The City implemented GASB 101, Compensated Absences, during the fiscal year. As a result, beginning compensated absences balances for business-type activities have been restated to $702,658. The compensated absences liability increased a net of $264,201 during the year as a result of new measurement requirements under the statement. The ending balance is $966,859 at June 30, 2025 for business-type activities.

The City of Antioch’s overall net position increased by $11,639,584. The reasons for this overall increase are discussed in the following sections for governmental activities and business-type activities.

9 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2025

2025 2024 2025 2024 2025 2024
Revenue:

Program revenues:

Charges for services 14,442,682$ 15,855,689$ 54,075,711$ 51,279,820$ 68,518,393$ 67,135,509$ Operating grants and contributions 30,607,416 17,334,997 - 22,255 30,607,416 17,357,252 Capital grants and contributions 1,833,030 9,281,503 3,349,402 9,450,702 5,182,432 18,732,205 General revenues:

Property tax 29,248,417 27,997,996 - - 29,248,417 27,997,996 Sales tax 38,176,417 38,800,272 - - 38,176,417 38,800,272 Franchise 6,962,019 7,819,983 - - 6,962,019 7,819,983 Unrestricted investment income 8,253,366 7,084,738 4,081,815 3,847,023 12,335,181 10,931,761 Other 7,096,519 6,770,962 176,950 161,534 7,273,469 6,932,496 Total revenues 136,619,866 130,946,140 61,683,878 64,761,334 198,303,744 195,707,474 Expenses:

General government 16,993,232 13,754,153 - - 16,993,232 13,754,153 Public works 28,994,546 27,510,413 - - 28,994,546 27,510,413 Public safety 68,661,381 59,128,438 - - 68,661,381 59,128,438 Parks and recreation 7,654,521 8,235,332 - - 7,654,521 8,235,332 Community development 5,812,453 5,505,971 - - 5,812,453 5,505,971 Interest on long-term debt 108,233 148,086 - - 108,233 148,086 Water - - 45,619,573 43,703,069 45,619,573 43,703,069 Sewer - - 11,407,147 9,675,787 11,407,147 9,675,787 Marina - - 1,413,074 1,285,962 1,413,074 1,285,962 Total expenses 128,224,366 114,282,393 58,439,794 54,664,818 186,664,160 168,947,211 Increase in net position-before transfers 8,395,500 16,663,747 3,244,084 10,096,516 11,639,584 26,760,263 Transfers 827,446 (199,316) (827,446) 199,316 - - Increase (decrease) in net position 9,222,946 16,464,431 2,416,638 10,295,832 11,639,584 26,760,263 Net position, as restated - July 1 368,107,734 353,309,319 291,935,421 281,898,275 660,043,155 635,207,594 Net position - June 30 377,330,680$ 369,773,750$ 294,352,059$ 292,194,107$ 671,682,739$ 661,967,857$

CHANGE IN NET POSITION
Governmental Activities Business-type Activities TOTAL

Governmental Activities. During the current fiscal year, net position for governmental activities increased $9,222,946 from the prior fiscal year for an ending balance of $377.3M. While the City experienced a slight decline in sales taxes, higher assessed property valuations resulted in increased property tax revenue, negating the loss in sales taxes.

Revenues increased $5,673,726 from the prior year. Operating grants and contributions increased $13,272,419 primarily due to utilization of American Rescue Plan Act funds during the year and grant reimbursement for a park renovation project, while capital grants and contributions decreased $7,448,473 due the value of donated capital assets from developers being significantly lower than prior year.

Property taxes increased $1.25M from the previous year due to an increase in assessed valuations of approximately 5%. Sales tax revenue was $38,176,417, a decrease of $623,855 from the prior year. The decrease is due to a change in consumer spending habits, coupled with uncertainty over tariffs and other U.S. government administration regulations. The City of Antioch’s investments provided investment earnings of $8,253,366 to governmental activities, an increase of $1,168,628 from the previous year. 10 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2025

Expenses increased during the current year from $114M in the prior year to $128M in the current year. The most significant increase was $9.5M in the public safety function: $4M of this increase is attributable to spending of Encampment Resolution Grant Funds for a cooperative project with Contra Costa County to provide housing and essential supportive services to unhoused residents; another $2.7M of this increase is attributable to increased labor costs over prior year from the filling of vacant positions and $847K is for new subscription based technology agreements entered into during the year.

As shown in the chart below, revenues generated by the City of Antioch’s programs are not sufficient to cover the costs. The City relies on property taxes, sales taxes, investment income and other general revenues to cover the costs associated with various programs.

Business-type Activities . The cost of all business-type activities this year was $58,439,794. Charges for services and capital grants and contributions resulted in net expenses of $1,014,681 as shown on the Statement of Activities.

This net expense coupled with general revenues and transfers of $3,431,319 resulted in an increase of net position of $2,416,638. The increase in net position was mainly attributable to an increase in charges for services in the water and sewer funds. Sewer rate increases were enacted July 1, 2024 and with an additional 7% rate increase on January 1, 2025. 4% Water rate increases were enacted May 1, 2025. Revenues generated in the water fund were sufficient to cover expenses, while those of the sewer fund and marina fund were insufficient with reliance of investment income and transfers to cover expenses.

$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
General
government
Public works Public safety Parks and
recreation
Community
development
Interes on
long-term
liabilities
Expenses and Program Revenues - Governmental Activities Expenses Revenues
11 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2025

Detailed Analysis of Governmental Funds

As noted earlier, the City of Antioch uses fund accounting to ensure and demonstrate compliance with finance- related legal requirements. The City of Antioch reports one major fund, the General Fund, individually in the governmental fund financial statements.

General Fund. The General Fund is the chief operating fund of the City of Antioch. At the end of the current fiscal year, unassigned fund balance of the General Fund was $42,594,200 and total fund balance increased to $92,224,821.

As a measure of the General Fund’s liquidity, it may be useful to compare both unassigned fund balance and total fund balance to General Fund expenditures. Unassigned fund balance represents 49% of total General Fund expenditures, while total fund balance represents 107% of that same amount.

The General Fund fund balance increased by $7,834,582. This increase was primarily attributable to transfers in from the American Rescue Plan Special Revenue Fund ($4,325,848) to pay for government services and from the Capital Improvement Capital Projects Fund ($1,448,450) to return monies previously set aside by the General Fund for capital projects that were cancelled. Additional investment income of $788,139 over prior year was also recognized by the General Fund.

Detailed Analysis of Enterprise Funds

The City of Antioch reports its three enterprise funds as major funds in the proprietary fund financial statements, the Water Fund, the Sewer Fund and the Marina Fund. The enterprise funds provide the same type of information found in the business-type activities portion of the government-wide financial statements, but in more detail.

$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
$45,000,000
$50,000,000
Water Sewer Marina
Expenses and Program Revenues - Business-Type Activities Expenses Revenues
12 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2025

Unrestricted net position of the Water Fund at the end of the year amounted to $73,628,096 and those of the Sewer Fund amounted to $13,433,624. Unrestricted net position of the Marina Fund at the end of the year amounted to a negative $83,732. The Water and Sewer Fund had $451,756 and $145,207 restricted net position respectively for a net OPEB asset in each of those funds.
 Water Fund total net position increased $4,948,711 during the current fiscal year, which is mainly due to capital contributions for connection fees, developer donated assets and a water rate increase enacted May 1, 2025.
 Sewer Fund total net position decreased $2,040,951 during the current fiscal year, which is mainly due to $422K increase in labor costs for filled vacancies and pension expense, an $830K increase in credit card payment fees and approximately $535,000 less in connection fee revenue than prior year.  Marina Fund total net position decreased $638,185 during the current fiscal year, which is due to operating costs exceeding operating revenues. Unrestricted net position is negative ($83,732) due to the recognition of pension liabilities.

Significant Capital Asset and Long-term Financing Activity

Capital assets. The City of Antioch’s investment in capital assets for its governmental and business-type activities as of June 30, 2025, amounts to $569,277,559 (net of accumulated depreciation/amortization). This investment in capital assets include land, infrastructure (including water and sewer pipes), structures and improvements, equipment and intangible right-to-use assets. The total increase in the City of Antioch’s investment in capital assets for the current fiscal year was $45,039, or less than 1%.

Capital assets for the governmental and business-type activities are presented below to illustrate changes from the prior year.

Capital Assets (net of depreciation/amortization)

Increase/
2025 2024 2025 2024 2025 2024 Decrease
Land 16,813,652$ 16,813,652$ 1,486,737$ 1,486,737$ 18,300,389$ 18,300,389$ -$ Construction in
Progress 11,257,065 9,331,898 120,349,315 115,827,203 131,606,380 125,159,101 6,447,279 Infrastructure 200,986,584 207,647,188 115,851,201 116,797,990 316,837,785 324,445,178 (7,607,393) Structures and
Improvements 57,451,150 56,597,255 28,080,485 30,453,707 85,531,635 87,050,962 (1,519,327) Equipment 13,039,093 10,072,434 976,517 1,037,045 14,015,610 11,109,479 2,906,131 Intangible assets
Subscription assets 2,002,033 1,896,058 722,442 - 2,724,475 1,896,058 828,417 Lease assets - equipment 10,842 16,046 - - 10,842 16,046 (5,204) Lease assets - building - 945,933 250,443 309,373 250,443 1,255,306 (1,004,863) Total 301,560,419$ 303,320,464$ 267,717,140$ 265,912,055$ 569,277,559$ 569,232,519$ 45,040$ Governmental Activities Business-type Activities Total

13 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2025

Major capital asset events during the current fiscal year included the following:

 Pavement projects, median improvements and park improvements made construction in progress for governmental activities as of the end of the current fiscal year reach $11,257,065.  Work continued on the water desalination plant and other water system improvement projects causing construction in progress for business type activities to be $120,349,315 as of the end of the current fiscal year.
 The purchase of various vehicles and equipment at a total cost of $5.6M.  New subscription-based information technology agreements (SBITA) entered into for public safety gunshot detection, public safety analytics, and City work orders.

Both leases and SBITAs are intangible, right to use assets. The City of Antioch does not own these assets but rather has the right to use them in operations, as specified in their respective contracts. When entering into a lease or SBITA contract, a liability is also recognized, which is included as part of long-term financings discussion below.

Additional information on the City of Antioch's capital assets can be found in Note 9 on page 66.

Long-term obligations. At the end of the current fiscal year, the City had total long-term obligations of $74,069,004, composed of lease revenue bonds, loan from direct borrowings, long-term payables, leases, subscription-based information technology (SBITA) liabilities, compensated absences and claims liability. During the current year, long-term obligations decreased by $644,711.

2025 2024 2025 2024 2025 2024
Lease revenue bonds 2,000,604$ 2,289,870$ -$ -$ 2,000,604$ 2,289,870$ Loans - - 61,733,792 61,832,710 61,733,792 61,832,710 Long-term payable - - 2,007,242 2,318,752 2,007,242 2,318,752 Lease liabilities 12,171 977,465 264,452 323,296 276,623 1,300,761 Subscription liabilities 1,814,055 1,845,055 722,844 - 2,536,899 1,845,055 Claims liability 661,421 1,385,719 - - 661,421 1,385,719 Compensated absences 3,885,564 3,038,190 966,859 702,658 4,852,423 3,740,848 Total 8,373,815$ 9,536,299$ 65,695,189$ 65,177,416$ 74,069,004$ 74,713,715$ Governmental Activities Business-type Activities Total

The City of Antioch entered into three new SBITA arrangements, resulting in an increase of $1,570,108 in subscription liabilities across governmental and business-type activities. Lease liabilities were reduced by a $960,131 building lease that ended in April 2025.

The City of Antioch’s Public Financing Authority lease revenue bonds maintained an “AA-“ rating from Standard & Poor’s.

State statutes limit the amount of general obligation debt a governmental entity may issue to 15% of its total assessed valuation. The current debt limitation for the City of Antioch is $2,508,150,549. The City of Antioch has no outstanding general obligation debt.

Additional information on the City’s long-term obligations can be found in Note 11 on pages 69-73 of this report.

14 City of Antioch
Management’s Discussion and Analysis
For the year ended June 30, 2025

Currently known facts, decisions, or conditions

 The unemployment rate for the City of Antioch was 6.0% at June 30th. This is more than the state’s average unemployment rate of 5.4% and higher than the national average rate of 4.1%  Assessed values in the City have increased approximately 4.70% for the 2025-26 tax year.  Although the federal reserve recently reduced interest rates, the City’s investment portfolio is locked in a 2-3 year benchmark that will result in approximately the same level of earnings in the next fiscal year unless investments are sold and reinvested at lower rates.
 Sales tax revenues are projected to decline in 2025-26 with other revenue sources (absent property tax) projected to remain fairly flat.
 General Fund 2025-26 expenditure projections indicate deficit spending as a result of increased programs and labor costs due to a goal to be fully staffed. As a result, the City Council only adopted a one-year budget instead of a two-year as in past practice. The General Fund 2025-26 adopted budget appropriates fund balance to balance the budget as sufficient reserves are available and the General Fund will still meet established reserve targets.
 Union negotiations are underway with contracts expiring in the 2025-26 fiscal year and have not yet been finalized. The impact of any contract negotiations is not yet known.

All of these factors were considered in preparing the City of Antioch’s budget for the 2025-26 fiscal year.

During the current fiscal year, General Fund fund balance increased by $7,834,582. The City of Antioch has appropriated $5,151,215 of General Fund assigned fund balance for spending in the 2025-26 fiscal year budget.

Additionally, $1,089,150 represents funds that are committed to General Plan and technology updates, compensated absences and litigation reserves.

Requests for Information
This financial report is designed to provide a general overview of the City of Antioch’s finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report, financial statements for the Antioch Public Financing Authority, or requests for additional financial information should be addressed to the Office of the Finance Director, City of Antioch, P. O. Box 5007, Antioch, CA 94531-5007. 15 This page intentionally left blank
16 BASIC FINANCIAL STATEMENTS
17 This page intentionally left blank.
18 GOVERNMENT-WIDE FINANCIAL STATEMENTS
19 City of Antioch
Statement of Net Position
June 30, 2025
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments 193,117,830$ 106,970,853$ 300,088,683$ Restricted cash and investments - 2,469,726 2,469,726 Receivables (net):

Accounts 3,846,300 6,507,617 10,353,917 Taxes 8,697,296 - 8,697,296 Interest 1,031,246 - 1,031,246 Lease interest receivable 16,668 - 16,668 Materials, parts and supplies 54,793 426,393 481,186 Internal balances (2,278,014) 2,278,014 - Prepaid items 1,190,734 142,470 1,333,204 Lease receivables 6,689,795 - 6,689,795 Loans receivable, net 20,830,000 - 20,830,000 Net pension asset 126,581 - 126,581 Net OPEB asset 1,016,456 596,963 1,613,419 Capital assets not being depreciated 28,070,717 121,836,052 149,906,769 Capital assets , net of accumulated depreciation/amortization 273,489,702 145,881,088 419,370,790 Total assets 535,900,104 387,109,176 923,009,280

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on refunding 43,946 - 43,946 Pension related amounts 20,955,105 2,934,388 23,889,493 Contributions to pension plans subsequent to the measurement date 14,742,594 2,427,780 17,170,374 OPEB related amounts 4,254,271 180,356 4,434,627 Contributions to OPEB plans subsequent to the measurement date 3,758,966 312,025 4,070,991 Total deferred outflows of resources 43,754,882 5,854,549 49,609,431 Primary Government
See accompanying notes to the basic financial statements. 20 City of Antioch
Statement of Net Position
June 30, 2025
Governmental Business-Type
Activities Activities Total
Primary Government

LIABILITIES
Accounts payable 8,204,745 6,231,126 14,435,871 Accrued payroll 2,344,019 498,222 2,842,241 Interest payable 34,678 841,897 876,575 Deposits 10,206,694 722,767 10,929,461 Unearned revenue 6,070,643 - 6,070,643 Long-term obligations due within one year 2,122,702 2,421,219 4,543,921 Noncurrent liabilities due in more than one year:

Long-term obligations due beyond one year 6,251,113 63,273,970 69,525,083 Net pension liability 128,390,226 23,501,632 151,891,858 Net OPEB liability 19,486,081 1,344 19,487,425 Total liabilities 183,110,901 97,492,177 280,603,078

DEFERRED INFLOWS OF RESOURCES
Lease related amounts 6,261,508 - 6,261,508 Pension related amounts 1,369,932 - 1,369,932 OPEB related amounts 11,581,965 1,119,489 12,701,454 Total deferred inflows of resources 19,213,405 1,119,489 20,332,894

NET POSITION
Net investment in capital assets 296,953,129 202,029,368 498,982,497 Restricted for:

Net pension/OPEB asset 1,143,037 596,963 1,740,000 Debt service 257 2,469,726 2,469,983 Housing 26,977,910 - 26,977,910 Disability Access 246,493 - 246,493 Public safety 2,785,552 - 2,785,552 Public and capital facilities 11,205,913 - 11,205,913 Roads 32,141,369 - 32,141,369 Landscape maintenance and tidelands protection 6,244,812 - 6,244,812 Community services 698,394 - 698,394 Total restricted 81,443,737 3,066,689 84,510,426 Unrestricted (1,066,186) 89,256,002 88,189,816 Total net position 377,330,680$ 294,352,059$ 671,682,739$ See accompanying notes to the basic financial statements. 21 City of Antioch
Statement of Activities
For the Fiscal Year Ended June 30, 2025
Charges Operating Capital
for Grants and Grants and
Functions / Programs Expenses Services Contributions Contributions Primary government:

General government 16,993,232$ 2,648,423$ 217,853$ -$ Public works 28,994,546 4,812,267 9,054,004 1,037,717 Public safety 68,661,381 593,111 19,703,053 735,000 Parks and recreation 7,654,521 2,150,570 1,366,277 60,313 Community development 5,812,453 4,238,311 266,229 - Interest on long-term liabilities 108,233 - - - Total governmental activities 128,224,366$ 14,442,682$ 30,607,416$ 1,833,030$ Business-type activities:

Water 45,619,573 45,315,227 - 2,506,995 Sewer 11,407,147 8,240,668 - 842,407 Marina 1,413,074 519,816 - - Total business-type activities 58,439,794 54,075,711 - 3,349,402 Total primary government 186,664,160$ 68,518,393$ 30,607,416$ 5,182,432$ General Revenues:

Taxes:

Property taxes
Transient lodging tax
Franchise
Business license taxes based on gross receipts
Property transfer taxes
Sales and use tax
Motor vehicle in lieu, unrestricted
Park in lieu
Investment income not restricted to specific programs
Other
Transfers
Total general revenues and transfers
Change in net position
Net position - beginning of year, as previously reported Restatements
Net position - beginning of year, as restated
Net position - end of year
Program Revenues
See accompanying notes to the basic financial statements. 22 Governmental Business-Type
Activities Activities Total
(14,126,956)$ -$ (14,126,956)$ (14,090,558) - (14,090,558) (47,630,217) - (47,630,217) (4,077,361) - (4,077,361) (1,307,913) - (1,307,913) (108,233) - (108,233) (81,341,238)$ -$ (81,341,238)$ - 2,202,649 2,202,649 - (2,324,072) (2,324,072) - (893,258) (893,258) - (1,014,681) (1,014,681) (81,341,238) (1,014,681) (82,355,919) 29,248,417 - 29,248,417 112,692 - 112,692 6,962,019 - 6,962,019 4,157,502 - 4,157,502 555,313 - 555,313 38,176,417 - 38,176,417 359,104 - 359,104 205,133 - 205,133 8,253,366 4,081,815 12,335,181 1,706,775 176,950 1,883,725 827,446 (827,446) -
90,564,184 3,431,319 93,995,503
9,222,946 2,416,638 11,639,584 369,773,750 292,194,107 661,967,857
(1,666,016) (258,686) (1,924,702) 368,107,734 291,935,421 660,043,155
377,330,680$ 294,352,059$ 671,682,739$
Net (Expense) Revenue
and Changes in Net Position
See accompanying notes to the basic financial statements. 23 This page intentionally left blank.
24 GOVERNMENTAL FUND FINANCIAL STATEMENTS
25 This page intentionally left blank.
26 MAJOR GOVERNMENTAL FUNDS
General Fund - The General Fund is used to account for all of the general revenues of the City not specifically levied or collected for other City funds and the related expenditures. The General Fund accounts for all financial resources of the City which are not accounted for in another fund. For the City, the General Fund includes such activities as general government, public works, public safety, parks and recreation and community development. 27 This page intentionally left blank.
28 City of Antioch
Balance Sheet
Governmental Funds
June 30, 2025
Non-major
Governmental
General Fund Funds Total
ASSETS
Cash and investments 94,935,083$ 84,100,338$ 179,035,421$ Receivables (net):

Accounts 2,525,928 1,303,384 3,829,312 Taxes 7,639,737 1,057,559 8,697,296 Interest 1,031,246 - 1,031,246 Lease interest receivable 15,020 1,648 16,668 Lease receivables 5,816,697 873,098 6,689,795 Due from other funds 1,348,137 - 1,348,137 Prepaid items 988,783 71,505 1,060,288 Loans receivable - 20,830,000 20,830,000 Total assets 114,300,631$ 108,237,532$ 222,538,163$

LIABILITIES
Accounts payable 5,500,986$ 2,498,378$ 7,999,364$ Accrued payroll 1,878,689 376,957 2,255,646 Deposits 8,960,531 1,246,163 10,206,694 Due to other funds - 1,348,137 1,348,137 Unearned revenue - 6,070,643 6,070,643 Total liabilities 16,340,206 11,540,278 27,880,484

DEFERRED INFLOWS OF RESOURCES
Unavailable sales tax - Public Safety 65,341 - 65,341 Unavailable motor vehicle in lieu 176,786 - 176,786 Unavailable transient lodging tax - 27,637 27,637 Unavailable grant receipts - 1,131,662 1,131,662 Unavailable loan interest - 5,581,555 5,581,555 Unavailable ADPP reimbursement 54,900 - 54,900 Lease related amounts 5,438,577 822,931 6,261,508 Total deferred inflows of resources 5,735,604 7,563,785 13,299,389

FUND BALANCES
Nonspendable 990,933 75,298 1,066,231 Restricted - 73,719,682 73,719,682 Committed 1,089,150 7,958,834 9,047,984 Assigned 47,550,538 8,953,265 56,503,803 Unassigned 42,594,200 (1,573,610) 41,020,590 Total fund balances 92,224,821 89,133,469 181,358,290 Total liabilities, deferred inflows of resources
and fund balances 114,300,631$ 108,237,532$ 222,538,163$ See accompanying notes to the basic financial statements. 29 City of Antioch
Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position - Governmental Activities June 30, 2025
181,358,290$
Capital assets used in governmental activities are not current financial resources. Therefore they were not reported in the Governmental Funds Balance Sheet. Capital assets, net of Internal Service Funds assets of $6,297,697. 295,262,722 Net pension and OPEB assets of governmental activities are not current financial resources and therefore are not reported in the Governmental Funds Balance Sheet 1,143,037 Revenues received that are measurable but unavailable are recorded as deferred inflows in the fund financial statements. 7,037,881
Loss on refundings for long-term debt are deferred outflows of resources on the Statement of Net Position. 43,946
Contributions to the pension plan subsequent to the measurement date in the current fiscal year are deferred outflows of resources on the Statement of Net Position. 14,742,594 Contributions to the OPEB plan subsequent to the measurement date in the current fiscal year are deferred outflows of resources on the Statement of Net Position. 3,758,966 Internal service funds are used by management to charge the costs of vehicle repair and maintenance, and office equipment and replacement. The assets and liabilities are included in governmental activities in the statement of net position. 17,597,492 In the Government-Wide Financial Statements, certain differences between actuarial amounts and actual results for pension are deferred and amortized over a period of time, however these differences do not impact the Governmental Funds Balance Sheet:

Deferred outflows of resources - pension 20,955,105
Deferred outflows of resources - OPEB 4,254,271
Deferred inflows of resources - pension (1,369,932)
Deferred inflows of resources - OPEB (11,581,965)
Total deferred outflows and inflows 12,257,479
Certain liabilities, including bonds payable, are not due and payable in the current period and therefore are not reported in the governmental fund financial statements:

Long-term obligations:

Due in one year, net of internal service funds liability of $232,653 (1,890,049) Due in more than one year, net of internal service funds liability of $176,044 (6,075,069) Net OPEB liability (19,486,081)
Net pension liability (128,390,226)
Accrued interest payable (30,302)
Total long-term liabilities (155,871,727)
377,330,680$
Amounts reported for governmental activities in the Statement of Net Position were different Net Position of Governmental Activities
Fund Balances - Total Governmental Funds
See accompanying notes to the basic financial statements. 30 City of Antioch
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the Fiscal Year Ended June 30, 2025
Formerly
Major Fund Non-major
General American Governmental
Fund Rescue Plan Funds Total
REVENUES:

Taxes 76,753,517$ -$ 10,605,519$ 87,359,036$ Licenses & permits 3,115,875 - - 3,115,875 Fines and penalties 27,103 - 38,013 65,116 Investment income and rentals 4,009,779 - 3,731,237 7,741,016 Revenue from other agencies 1,141,120 - 19,623,599 20,764,719 Current service charges 4,854,989 - 6,008,342 10,863,331 Special assessment revenue - - 5,117,850 5,117,850 Other 1,071,501 - 280,851 1,352,352 Total revenues 90,973,884 - 45,405,411 136,379,295 EXPENDITURES:

Current:

General government 14,532,912 - 1,465,166 15,998,078 Public works 12,384,859 - 6,783,758 19,168,617 Public safety 51,317,670 - 13,819,505 65,137,175 Parks and recreation 4,752 - 6,736,874 6,741,626 Community development 5,651,262 - 5,754 5,657,016 Capital outlay 1,716,729 - 7,570,460 9,287,189 Debt service:

Principal retirement 662,844 - 1,215,132 1,877,976 Interest and fiscal charges 28,078 - 103,087 131,165 Total expenditures 86,299,106 - 37,699,736 123,998,842

EXCESS (DEFICIENCY) OF REVENUES OVER
(UNDER) EXPENDITURES 4,674,778 - 7,705,675 12,380,453 OTHER FINANCING SOURCES (USES):

Transfers in 10,693,207 - 10,249,785 20,942,992 Transfers (out) (8,380,667) - (12,161,343) (20,542,010) Leases/subscriptions issued 847,264 - - 847,264 Total other financing sources (uses) 3,159,804 - (1,911,558) 1,248,246 Net change in fund balances 7,834,582 - 5,794,117 13,628,699 FUND BALANCES:

Beginning of year, as previously reported 84,390,239 668,316 82,671,036 167,729,591 Adjustments - (668,316) 668,316 - Beginning of year, as restated 84,390,239 - 83,339,352 167,729,591 End of year 92,224,821$ -$ 89,133,469$ 181,358,290$ See accompanying notes to the basic financial statements. 31 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Government-Wide Statement of Activities - Governmental Activities 13,628,699$
Governmental funds report acquisition of capital assets as part of capital outlay as expenditures.

However, in the Government-Wide Statement of Activities, the cost of those assets were allocated over their estimated useful lives as depreciation expense.

Capital outlay
9,287,189
Depreciation/amortization, net of internal service funds depreciation/amortization of $1,048,248 (13,512,273) In the Statement of Activities, capital assets donated to/from the City are reported as general revenue, whereas in the governmental funds, capital assets donated do not increase financial resources. Thus, the change in net position differs from the change in fund balances by the value of the asset donated. 947,717 In the Statement of Activities, only the gain (loss) on the sale or disposal of capital assets in reported, whereas in the governmental funds, the disposal of assets decreases financial resources. Thus, the change in net position differs from the change in fund balances by the net cost of the assets disposed. 16,845
Contributions to the pension plan in the current fiscal year are not included in the Statement of Activities. 14,742,594
Contributions to the OPEB plan in the current fiscal year are not included in the Statement of Activities. 3,758,966
Revenues received that are measurable but unavailable are recorded as deferred inflows in governmental funds. However, in the government-wide statement of activities, the revenues increase financial resources. 718,337
Financing proceeds are reported as financing sources in governmental funds and thus contribute to the change in fund balances. However, issuing debt increases the long-term liabilities in the statement of net assets and does not affect the statement of activities. Proceeds were received from:

Subscription-based technology agreements (847,264)
Repayment of debt principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the Statement of Net Position.

Lease revenue bonds 255,000
Lease and subscription obligations 1,622,976
Some expenses reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds. In addition, interest on long-term debt is not recognized under the modified accrual basis of accounting until due, rather than as it accrues.

Decrease in long-term claims liability 724,298
Decrease in long-term compensated absences 778,783
Amortization of debt discount, premium and loss on refunding 26,941 OPEB expense 1,372,752
Pension expense (25,234,940)
Increase in accrued interest payable (4,009)
Internal service funds are used by management to charge the costs of certain activities to individual funds. The net expense of certain activities of the internal service funds is reported with governmental activities. 940,335
9,222,946$ Change in Net Position of Governmental Activities City of Antioch
For the Fiscal Year Ended June 30, 2025
Amounts reported for governmental activities in the Statement of Activities are different because:

Net Change in Fund Balances - Total Governmental Funds
See accompanying notes to the basic financial statements. 32 PROPRIETARY FUND FINANCIAL STATEMENTS
33 This page intentionally left blank.
34 PROPRIETARY FUND FINANCIAL STATEMENTS
Water Fund – This fund accounts for the operation of the City’s water utility, a self-supporting activity which provides services on a user charge basis to residences and businesses.

Sewer Fund – This fund accounts for the maintenance of the City’s sewer lines and related facilities. It is a self- supporting activity which provides services on a user charge basis to residences and businesses.

Marina Fund –This fund accounts for the operation of the City’s Marina, which includes renting berths and fueling boats.

Internal Service Funds - These funds account for the maintenance and replacement of vehicles and equipment; the operation, maintenance, and replacement of office equipment used by City departments; charges for workers' compensation expenses; charges for loss control, on a cost-reimbursement basis. 35 City of Antioch
Statement of Net Position
Proprietary Funds
June 30, 2025
Governmental
Activities
Internal
Service
Water Sewer Marina Total Funds
ASSETS
Current assets:

Cash and investments 88,071,809$ 18,390,790$ 508,254$ 106,970,853$ 14,082,409$ Accounts receivables, net 5,436,952 1,008,343 62,322 6,507,617 16,988 Materials, parts and supplies 406,733 - 19,660 426,393 54,793 Prepaid items 115,243 17,559 9,668 142,470 130,446 Restricted cash and investments 2,469,726 - - 2,469,726 - Total current assets 96,500,463 19,416,692 599,904 116,517,059 14,284,636 Noncurrent assets:

Net OPEB Asset 451,756 145,207 - 596,963 - Capital assets:

Land 1,002,231 14,553 469,953 1,486,737 - Construction in progress 120,349,315 - - 120,349,315 - Water and sewer pipes 83,586,704 80,868,143 - 164,454,847 - Structures and improvements 61,598,780 14,669,664 14,825,645 91,094,089 91,116 Vehicles and equipment 4,346,549 538,430 129,134 5,014,113 16,194,830 Subscription assets 361,422 361,422 - 722,844 - Intangible right-to-use assets - 486,155 - 486,155 672,976 Less accumulated
depreciation/amortization (70,831,719) (33,326,198) (11,733,043) (115,890,960) (10,661,225) Total capital assets 200,413,282 63,612,169 3,691,689 267,717,140 6,297,697 Total noncurrent assets 200,865,038 63,757,376 3,691,689 268,314,103 6,297,697 Total assets 297,365,501 83,174,068 4,291,593 384,831,162 20,582,333

DEFERRED OUTFLOWS OF RESOURCES
Pension related amounts 2,053,347 832,128 48,913 2,934,388 - Contributions to pension plan subsequent
to the measurement date 1,696,502 688,530 42,748 2,427,780 - OPEB related amounts 132,498 47,858 - 180,356 - Contributions to OPEB plan subsequent
to the measurement date 228,128 83,897 - 312,025 - Total deferred outflows of resources 4,110,475 1,652,413 91,661 5,854,549 - Business-type Activities - Enterprise Funds
See accompanying notes to the basic financial statements. 36 City of Antioch
Statement of Net Position
Proprietary Funds
June 30, 2025
Governmental
Activities
Internal
Service
Water Sewer Marina Total Funds
Business-type Activities - Enterprise Funds

LIABILITIES
Current liabilities:

Accounts payable 5,877,145 334,315 19,666 6,231,126 205,381 Accrued payroll 367,040 119,065 12,117 498,222 88,373 Interest payable 770,029 349 71,519 841,897 4,376 Deposits 658,359 - 64,408 722,767 - Compensated absences -
due within one year 74,907 20,866 913 96,686 19,560 Lease payable - due within one year - 60,766 - 60,766 - Subscription liability -
due within one year 111,616 111,616 - 223,232 213,093 Long Term Payable-DDSD
due within one year 314,088 - - 314,088 - Long Term loan payable-SWRCB due within
one year 1,623,079 - - 1,623,079 - Marina loans payable -
due within one year - - 103,368 103,368 - Total current liabilities 9,796,263 646,977 271,991 10,715,231 530,783 Noncurrent liabilities:

Lease payable - 203,686 - 203,686 - Subscription liability 249,806 249,806 - 499,612 - Long Term Payable-DDSD 1,693,154 - - 1,693,154 - Long Term loan payable-SWRCB 58,376,921 - - 58,376,921 - Compensated absences -
due in more than one year 674,159 187,798 8,216 870,173 176,044 Marina loans - due in more than one year - - 1,630,424 1,630,424 - Net pension liability 16,204,121 6,699,053 598,458 23,501,632 - Net OPEB liability 875 469 - 1,344 - Total noncurrent liabilities 77,199,036 7,340,812 2,237,098 86,776,946 176,044 Total liabilities 86,995,299 7,987,789 2,509,089 97,492,177 706,827

DEFERRED INFLOWS OF RESOURCES
OPEB related amounts 845,923 273,566 - 1,119,489 - Total deferred inflows of resources 845,923 273,566 - 1,119,489 -

NET POSITION
Net investment in capital assets 137,085,176 62,986,295 1,957,897 202,029,368 6,084,604 Restricted:

Net OPEB asset 451,756 145,207 - 596,963 - Debt service 2,469,726 - - 2,469,726 - Unrestricted 73,628,096 13,433,624 (83,732) 86,977,988 13,790,902 Total net position 213,634,754$ 76,565,126$ 1,874,165$ 292,074,045 19,875,506$ 2,278,014
294,352,059$
Some amounts reported for business-type activities in the statement of net position are different because certain internal service fund assets and liabilities are included with business-type activities.

See accompanying notes to the basic financial statements. 37 City of Antioch
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the Fiscal Year Ended June 30, 2025
Governmental
Activities
Internal
Service
Water Sewer Marina Total Funds
OPERATING REVENUES:

Charges for services 45,315,227$ 8,240,668$ 519,816$ 54,075,711$ 10,015,046$ Other revenue 123,484 46,635 6,831 176,950 106,239 Total operating revenues 45,438,711 8,287,303 526,647 54,252,661 10,121,285 OPERATING EXPENSES:

Wages and benefits 10,598,668 4,401,204 359,184 15,359,056 2,626,573 Utilities 2,060,448 - 64,591 2,125,039 - Contractual services 21,043,675 4,313,139 398,345 25,755,159 4,992,361 Tools and supplies 8,333,963 991,405 104,362 9,429,730 1,238,342 Depreciation & amortization 2,658,131 1,745,480 401,198 4,804,809 1,048,248 Repairs and maintenance 131,985 46,619 - 178,604 89,773 Total operating expenses 44,826,870 11,497,847 1,327,680 57,652,397 9,995,297 Operating income (loss) 611,841 (3,210,544) (801,033) (3,399,736) 125,988 NONCAPITAL SUBSIDIES:

Transfers in - - 222,410 222,410 426,464 Transfers (out) (664,420) (385,436) - (1,049,856) - Total noncapital subsidies (664,420) (385,436) 222,410 (827,446) 426,464 Operating income (loss) and noncapital
subsidies (52,579) (3,595,980) (578,623) (4,227,182) 552,452

OTHER NONOPERATING REVENUES
(EXPENSES):

Gain (loss) from disposal of capital assets (21,512) (983) - (22,495) 29,673 Investment income 3,345,116 717,869 18,830 4,081,815 518,579 Investment (expense) (829,280) - (78,392) (907,672) - Lease interest (expense) - (4,235) - (4,235) - Subscription interest (expense) (29) (29) - (58) (13,306) Capital contribution - developer 599,000 646,940 - 1,245,940 - Capital contribution - connection fees 1,907,995 195,467 - 2,103,462 - Total other nonoperating revenues (expenses) 5,001,290 1,555,029 (59,562) 6,496,757 534,946 CHANGE IN NET POSITION 4,948,711 (2,040,951) (638,185) 2,269,575 1,087,398 NET POSITION:

Beginning of year, as previously reported 208,848,730 78,695,015 2,519,411 18,859,196 Restatements (162,687) (88,938) (7,061) (71,088) Beginning of year, as restated 208,686,043 78,606,077 2,512,350 18,788,108 End of year 213,634,754$ 76,565,126$ 1,874,165$ 19,875,506$ 147,063
2,416,638$
Business-type Activities - Enterprise Funds
Some amounts reported for business-type activities in the statement of activities are different because the net revenue (expense) of certain internal service funds is reported with business-type activities.

See accompanying notes to the basic financial statements. 38 This page intentionally left blank.
39 City of Antioch
Statement of Cash Flows
Proprietary Funds
For the Fiscal Year Ended June 30, 2025
Governmental
Activities
Internal
Service
Water Sewer Marina Total Funds
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash receipt from customers 45,553,591$ 8,168,637$ 527,428$ 54,249,656$ -$ Cash receipt from other funds - - - - 10,134,117 Cash paid to suppliers for goods
and services (32,136,757) (5,304,432) (574,970) (38,016,159) (6,290,185) Cash paid to employees for services (9,742,225) (4,146,419) (327,763) (14,216,407) (2,650,490) Net cash provided by (used in)
operating activities 3,674,609 (1,282,214) (375,305) 2,017,090 1,193,442

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Transfers in - - 222,410 222,410 426,464 Transfers (out) (664,420) (385,436) - (1,049,856) - Net cash provided by (used in)
noncapital financing activities (664,420) (385,436) 222,410 (827,446) 426,464

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Capital asset additions (4,988,171) (375,783) - (5,363,954) (2,548,725) Capital contributions 1,907,995 195,467 - 2,103,462 - Proceeds from disposal of capital assets (21,512) (983) - (22,495) 29,673 Proceeds from long term borrowings (1,623,079) - - (1,623,079) - Lease principal paid - (58,844) - (58,844) - Lease interest received (paid) - (4,277) - (4,277) - Subscription principal paid 361,422 361,422 - 722,844 (220,582) Subscription interest paid (29) (29) - (58) (17,860) Principal paid on long term loans 1,311,569 - (98,918) 1,212,651 - Interest paid on long term loans (711,331) - (82,472) (793,803) - Net cash provided by (used in) capital
and related financing activities (3,763,136) 116,973 (181,390) (3,827,553) (2,757,494) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest received (paid) 3,345,116 717,869 18,830 4,081,815 518,579 Net cash provided by (used in)
investing activities 3,345,116 717,869 18,830 4,081,815 518,579 Net change in cash and
cash equivalents 2,592,169 (832,808) (315,455) 1,443,906 (619,009) CASH AND CASH EQUIVALENTS:

Beginning of year 87,949,366 19,223,598 823,709 107,996,673 14,701,418 End of year 90,541,535$ 18,390,790$ 508,254$ 109,440,579$ 14,082,409$ Business-type Activities - Enterprise Funds
See accompanying notes to the basic financial statements. 40 City of Antioch
Statement of Cash Flows
Proprietary Funds
For the Fiscal Year Ended June 30, 2025
Governmental
Activities
Internal
Service
Water Sewer Marina Total Funds
Business-type Activities - Enterprise Funds

RECONCILIATION OF OPERATING INCOME (LOSS)

TO NET CASH PROVIDED BY (USED IN)
OPERATING ACTIVITIES:

Operating income (loss) 611,841$ (3,210,544)$ (801,033)$ (3,399,736)$ 125,988$ Adjustments to reconcile operating income (loss) to
cash flows from operating activities:

Depreciation 2,658,131 1,745,480 401,198 4,804,809 1,048,248 Decrease (increase) in:

Accounts receivable 41,568 (118,666) (1,344) (78,442) 12,832 Materials, parts, and supplies 249,720 - - 249,720 (34,310) Prepaid items 17,617 15,253 (9,668) 23,202 (30,690) Net OPEB asset (378,029) (121,509) - (499,538) - Deferred outflows of resources
for pensions/OPEB 39,310 (2,785) (4,750) 31,775 - Increase (decrease) in:

Accounts payable (834,023) 31,478 1,996 (800,549) 95,291 Accrued payroll 127,268 4,316 4,523 136,107 15,942 Deposits 73,312 - 2,125 75,437 - Accrued compensated absences 58,850 (52,852) (483) 5,515 (39,859) Net pension liability 1,306,331 531,140 34,411 1,871,882 - Net OPEB liability (70,532) (27,480) - (98,012) - Deferred inflows of resources for
pensions/OPEB/leases (226,755) (76,045) (2,280) (305,080) - Net cash provided by (used in)
operating activities 3,674,609$ (1,282,214)$ (375,305)$ 2,017,090$ 1,193,442$

SUPPLEMENTAL DISCLOSURE OF NONCASH
CAPITAL AND RELATED FINANCING ACTIVITIES:

Capital assets contributed by developers 599,000$ 646,940$ -$ 1,245,940$ -$ Total noncash capital and related
financing activities 599,000$ 646,940$ -$ 1,245,940$ -$ See accompanying notes to the basic financial statements. 41 This page intentionally left blank.
42 FIDUCIARY FUND FINANCIAL STATEMENTS
43 This page intentionally left blank.
44 FIDUCIARY FUND FINANCIAL STATEMENTS
Succesor Agency Private Purpose Trust Fund– This fund accounts for the assets and liabilities held by the City as Successor Agency to the Antioch Development Agency.

Custodial Funds – These funds account for assets held by the City in the capacity of agent for other governmental agencies (County, Fire Protection District and ECWMA).
45 This page intentionally left blank.
46 City of Antioch
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2025
Succesor Agency
Private Purpose Custodial
Trust Fund Funds
ASSETS
Cash and investments 456,266$ 2,302,346$
Interest receivable 476 -
Prepaid Items 1,847 -
Restricted cash and investments 153,432 -
Capital assets:

Nondepreciable 96,493 -
Total assets 708,514 2,302,346

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on refunding 71,050 -

LIABILITIES
Interest payable 81,174 -
Due to organizations and other governments - 16,192 Long-term obligations:

Due within one year 1,365,169 -
Due beyond one year 11,670,902 -
Total liabilities 13,117,245 16,192

NET POSITION
Restricted for:

Organizations and other governments - 2,286,154 Successor Agency enforceable obligations (12,337,681) - Total Net Position (12,337,681)$ 2,286,154$
See accompanying notes to the basic financial statements. 47 City of Antioch
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Fiscal Year Ended June 30, 2025
Succesor Agency
Private Purpose Custodial
Trust Fund Funds

ADDITIONS
Contributions:

Redevelopment Property Tax Trust Fund 1,775,896$ -$ Investment earnings:

Investment income and rentals 35,821 69,701 Drainage fee collections for other governments - 4,180 Fire protection fee collections for other governments - 169,080 Total additions 1,811,717 242,961

DEDUCTIONS
Administrative expenses 5,909 5,192
Enforceable obligations 399,973 -
Payments of drainage fees to other governments - 16,192 Total deductions 405,882 21,384
Change in net position 1,405,835 221,577
NET POSITION:

Beginning of year (13,743,516) 2,064,577
End of year (12,337,681)$ 2,286,154$
See accompanying notes to the basic financial statements. 48 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

NOTE 1 - THE FINANCIAL REPORTING ENTITY

(a) Reporting Entity

The City of Antioch, California (the "City"), operates under the Council-Manager form of government and provides the following services: police, highways and streets, sanitation, health services, culture-recreation, public improvements, planning and zoning, general administration services, and water.

The governmental reporting entity consists of the City (Primary Government) and its component units.

Component units are legally separate organizations for which the City is financially accountable or other organizations whose nature and significant relationship with the City are such that exclusion would cause the City's financial statements to be misleading or incomplete. Financial accountability is defined as the appointment of a voting majority of the component unit's board, and (1) either the City's ability to impose its will on the organization or (ii) there is potential for the organization to provide a financial benefit to or impose a financial burden on the City.

The basic financial statements include a blended component unit. The blended component unit, although a legally separate entity is, in substance, part of the City's operations and so data from this unit is combined with data of the primary government.

For financial reporting purposes, the City's basic financial statements include all financial activities that are controlled by or are dependent upon actions taken by the City's Council. The financial statements of the individual component unit may be obtained by writing to the City of Antioch, Finance Department, P.O.

Box 5007, Antioch, CA 94531-5007.

(b) Blended Component Unit

Antioch Public Financing Authority

The Antioch Public Financing Authority (APFA) was formed for the purpose of financing the Water Treatment Plant Expansion, the Police Facilities Projects and other infrastructure improvements. The APFA and the City have a financial and operational relationship, which requires that the APFA's financial statements be blended into the City's financial statements. The APFA's Board consists exclusively of all five members of the City Council.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(a) Basis of Presentation

Government-wide Financial Statements

The statement of net position and statement of activities display information about the primary government (the City) and its component units. These statements include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double counting of internal activities except for interfund services provided and used. These statements distinguish between the governmental and business-type activities of the City. Governmental activities, which normally are supported by taxes and intergovernmental revenues and other non-exchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees charged to external parties.

The statement of activities presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the City and for each function of the City's governmental activities.

Direct expenses are those that are specifically associated with a program or function; and, therefore, are 49 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

clearly identifiable to a particular function. Program revenues include 1) fees, fines and charges paid by the recipients of goods or services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program.

Revenues that are not classified as program revenues, including all taxes, are presented instead as general revenues.

Fund Financial Statements

The fund financial statements provide information about the City's funds, including fiduciary funds and blended component units. Separate statements for each fund category - governmental, proprietary and fiduciary - are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are separately aggregated and reported as non major funds.

Proprietary funds distinguish operating revenues and expenses and non operating items. Operating revenues and expenses generally result from providing services in connection with the fund's principal ongoing operations. The principal operating revenues of the City's enterprise and internal service funds are charges for customer services including: water and sewer charges, marina fees, equipment maintenance and usage fees, and support charges. Operating expenses for enterprise funds and internal service funds include the cost of services, administrative expenses and depreciation on capital assets. All other revenues and expenses not meeting this definition are reported as non operating revenues and expenses.

The City reports the following major governmental funds:

• The General Fund is used to account for all of the general revenues of the City not specifically levied or collected for other City funds and the related expenditures. The General Fund accounts for all financial resources of the City which are not accounted for in another fund. For the City, the General Fund includes such activities as general government, public works, public safety, parks and recreation and community development.

The City reports the following major enterprise funds:

• The Water Fund accounts for the operation of the City's water utility, a self-supporting activity, which provides services on a user charge basis to residences and businesses.

• The Sewer Fund accounts for the maintenance of the City's sewer lines and related facilities. It is a self-supporting activity, which provides services on a user charge basis to residences and businesses.

• The Marina Fund accounts for the operation of the City's Marina Complex, which includes renting berths and fueling boats to the public.

The City reports the following additional fund types:

• Internal Service Funds account for the maintenance and replacement of vehicles and equipment; the operation, maintenance, and replacement of office equipment used by City departments; charges for workers' compensation expenses; and charges for loss control, on a cost-reimbursement basis.

• Custodial Funds account for assets held by the City in the capacity of agent for other governmental agencies (Fire Protection District, the County and ECWMA).

 Private Purpose Trust Funds account for the assets and liabilities held by the City as Successor Agency to the Antioch Development Agency.
50 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

(b) Measurement Focus, Basis of Accounting

The government-wide, proprietary, fiduciary fund and custodial fund financial statements are reported using the economic resources measurement focus. The government-wide and proprietary fund financial statements are reported using the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Non exchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property and sales tax, grants, entitlements and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied.

Revenues from sales tax are recognized when the underlying transactions take place. Revenues from grants, entitlements and donations are recognized in the fiscal year in which all eligibility requirements have been satisfied.

Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available.

Property and sales taxes, interest, certain state and federal grants and charges for services are accrued when their receipt occurs within sixty days after the end of the accounting period so as to be both measurable and available. Expenditures are generally recorded when a liability is incurred, as under accrual accounting.

However, debt service expenditures, as well as expenditures related to claims and judgments are recorded only when payment is due. General capital assets acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and financing through leases and subscription-based information technology arrangements are reported as other financing sources.

All fiduciary funds, including custodial funds, use the accrual, rather than the modified accrual, basis of accounting.

Under the terms of grant agreements, the City funds certain programs by a combination of specific cost- reimbursement grants, categorical block grants and general revenues. Thus, when program expenses are incurred, there is both restricted and unrestricted net position available to finance the program. It is the City's policy to first apply cost-reimbursement grant resources to such programs, followed by categorical block grants, and then by general revenues. With respect to the gas tax fund, it is the City's policy to first apply revenues other than the gas tax itself to expenditures incurred within that program.

The City applies all applicable GASB pronouncements including all NCGA Statements and Interpretations currently in effect.

(c) Internal Investment Pool

The City maintains an internal investment pool that is available for use by all funds. Investments in non- participating interest earning contracts (including guaranteed investment contracts) are reported at cost, and all other investments at fair value. Fair value is determined annually and is based on current market prices. The method of allocating interest earned on pooled deposits and investments among funds is based on average cash balances.

For purposes of the accompanying statement of cash flows for the enterprise and internal service funds, cash equivalents are defined as investments with original maturities of 90 days or less, which are readily convertible to known amounts of cash. The City considers all pooled cash and investments (consisting of cash and investments and restricted cash and investments) held by the City as cash and cash equivalents because the pool is used essentially as a demand deposit account from the standpoint of the funds. The City also considers all non-pooled cash and investments (consisting of cash with fiscal agent

51 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

and restricted cash and investments held by fiscal agent) as cash and cash equivalents because investments meet the criteria for cash equivalents defined above.

(d) Receivables

During the course of normal operations, the City carried various receivable balances for taxes, interest, services, loan, utilities and special assessments. Accounts receivables are shown net of an allowance for doubtful accounts of $389,881 in the General Fund and $355,221 in the Water Enterprise Fund.

(e) Materials, Parts and Supplies

Material, parts and supplies are valued at average cost. Material, parts and supplies recorded in the internal service funds consist of expendable supplies for consumption. The cost is recorded as an expense at the time individual inventory items are consumed. Material, parts and supplies recorded in the Marina Enterprise Fund consists primarily of merchandise held for resale to the public.

(f) Loans Receivable

For the purposes of the governmental funds financial statements, expenditures related to long-term loans arising from loan subsidy programs are recorded as a loan receivable upon funding. The balance of the long-term loans receivable includes loans that may be forgiven if certain terms and conditions of the loans are met. For purposes of both the governmental and government-wide financial statements, long-term loans are net of an allowance.

(g) Bond Issuance Costs, Original Issue Discounts and Premiums and Refunding of Debt

In the government-wide financial statements and the proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business- type activities, or proprietary fund statement of net position. Bond premiums and discounts, are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. Issuance costs, whether or not withheld from the actual debt proceeds received are reported as debt service expenditures.

Gains or losses occurring from advance refundings, if they occurred subsequent to June 30, 1993, are deferred and amortized into expense for both business-type activities and proprietary funds. For governmental activities, they are deferred and amortized into expense if they occurred subsequent to June 30, 2001.

(h) Capital Assets

Capital assets (including infrastructure) are recorded at historical cost or at estimated historical cost if actual historical cost is not available. Donated capital assets, donated works of art and similar items, and capital assets received in service concession arrangements are recorded at acquisition value rather than fair value.

Capital assets include public domain (infrastructure) general capital assets consisting of certain improvements including roads, bridges, water/sewer, lighting systems, drainage systems, and flood control. The City defines capital assets as assets with an estimated useful life in excess of one year and an initial, individual cost of $5,000 or more. The City defines intangible assets with an estimated useful life in excess of one year and an initial, individual cost of $25,000 or more. Capital and intangible assets used in 52 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

operations are depreciated or amortized (assets under capital leases) using the straight-line method over the lesser of the capital lease period or their estimated useful lives in the government-wide statements and proprietary funds.

The estimated useful lives are as follows:

Infrastructure 20 to 50 years

Water and Sewer Pipes 75 years
Structures and Improvements 10-30 years
Equipment 5-20 years
Vehicles
Intangible right-to-use leased and subscription assets
5-15 years
>1-20 years

Maintenance and repairs are charged to operations when incurred. Betterments and major improvements, which significantly increase values, change capacities or extend useful lives, are capitalized. Upon sale or retirement of capital assets, the cost and related accumulated depreciation are removed from the respective accounts and any resulting gain or loss is included in the results of operations.

(i) Property Taxes and Special Assessments Revenue

Revenue is recognized in the fiscal year for which the tax and assessment are levied. The County of Contra Costa levies, bills and collects property taxes and special assessments for the City; under the County's "Teeter Plan", the County remits the entire amount levied and handles all delinquencies, retaining interest and penalties.

Taxes are levied for each fiscal year on taxable real and personal property situated in the County. The levy is based on the assessed values as of the preceding January 1st, which is also the lien date. Property taxes on the secured roll are due in two installments: November 1st and February 1st and become delinquent after December 10th and April 10th, respectively. Supplemental property taxes are levied based on changes in assessed values between the date of real property sales or construction completion and the preceding assessment date. The additional supplemental property taxes are prorated from the first day of the month following the date of such occurrence. Property taxes on the unsecured roll are due on the lien date (January 1), and become delinquent if unpaid by August 31st.

Special assessment districts are established in various parts of the City to provide improvements to properties located in those districts. Properties are assessed for the cost of improvements; these assessments are payable over the term of the debt issued to finance the improvements.

(k) Accumulated Compensated Absences

The City accrues the cost for compensated absences (vacation, sick leave and comp time) when they are earned. City employees have a vested interest in accrued vacation time and all vacation hours will eventually either be used or paid by the City. Generally, employees earn and use their current vacation hours with a small portion being accrued or unused each year. As this occurs, the City incurs an obligation to pay for these unused hours. Sick leave benefits are only vested for employees with more than 10 years of service, up to a maximum of 40% of 800 hours.

(l) Interfund Transactions

Interfund transactions are reflected as either loans, services provided, reimbursements or transfers. Loans are reported as receivables and payables as appropriate, are subject to elimination upon consolidation and 53 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

are referred to as either "due to/from other funds" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the noncurrent portion of interfund loans). Any residual balances outstanding between the governmental activities and the business-type activities are reported in the government-wide financial statements as "internal balances". Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not available financial resources.

Services provided, deemed to be at market or near market rates, are treated as revenues and expenditures/expenses. Reimbursements are when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Transfers within governmental or proprietary funds are netted as part of the reconciliation to the government-wide presentation.

(m) Pensions

For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and Public Agency Retirement System (PARS) plan and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS and PARS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms.

Investments are reported at fair value.

Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

CalPERS plans PARS plan

Valuation Date June 30, 2023 Valuation Date June 30, 2023 Measurement Date June 30, 2024 Measurement Date June 30, 2025 Measurement Period July 1, 2023 to
June 30, 2024
Measurement Period July 1, 2024 to
June 30, 2025

Pension liabilities and related costs are allocated to proprietary funds based on each fund’s proportionate share of the total current contribution. As Internal Service funds mainly serve governmental funds, pension liabilities and related costs for those employees are accounted for in governmental activities.

(n) Other Postemployment Benefits (OPEB)

For purposes of measuring the net OPEB liability and deferred outflows/inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City of Antioch CERBT plan (OPEB Plan) and additions to/deductions from the OPEB Plans’ fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date June 30, 2023
Measurement Date June 30, 2024
Measurement Period June 30, 2023 to June 30, 2024
54 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

OPEB liabilities and related costs are allocated to proprietary funds based on each fund’s proportionate share of the total contribution in each sub-plan. As Internal Service funds mainly serve governmental funds, OPEB liabilities and related costs for those employees are accounted for in governmental activities.

(o) Estimates

The preparation of basic financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

(p) New Pronouncements

In fiscal year 2025, the City adopted the following Governmental Accounting Standards Board Statements:

 GASB Statement No. 101, Compensated Absences – Beginning net position was restated due to implementation of this standard. Refer to Note 12b for more information.  GASB Statement No. 102, Certain Risk Disclosures – There was no effect on net position as part of implementation of this standard.
 GASB Statement No. 103, Financial Reporting Model Improvements – There was no effect of net position as part of implementation of this standard.

NOTE 3 – STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY

(a) Expenditures in Excess of Budget

Expenditures in the funds below exceeded appropriations by the amounts indicated, largely because budgets were not revised for higher than anticipated expenditures. Sufficient resources were available to finance these expenditures, primarily in the form of higher revenues and transfers than expected or from available fund balance.

Appropriated Actual
Final Budget Expenditures Excess
Nonmajor Special Revenue Funds:

Child Care 2,901$ 2,928$ (27)$ Supplemental Law Enforcement 125 131 (6) Street Impact 1,391 1,413 (22) East Lone Tree Benefit District 15,273 16,644 (1,371) Kaiser Public Facility Benefit District 50 52 (2) CFD 2016-01 Police Protection 686 17,119 (16,433) CFD 2018-01 Public Services 63,487 91,932 (28,445) CFD 2018-02 Police Protection 886 17,487 (16,601) CFD 2022-01 Public Services 19,350 22,637 (3,287) ERF Grant 3,244,136 4,069,411 (825,275)
Nonmajor Capital Projects Funds:

Hillcrest District #26 654 679 (25) Hillcrest Bridge District 173 175 (2)

55 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

NOTE 4 - CASH AND INVESTMENTS

(a) Cash and Investment Balances

The City has the following cash and investments at June 30, 2025:

Cash and investments are presented on the Statement of Net Position as follows at June 30, 2025:

Government-Wide Fiduciary Funds
Statement of Statement of
Net Position Net Position Total
Cash and investments 300,088,683$ 2,758,612$ 302,847,295$ Restricted cash and investments 2,469,726 153,432 2,623,158 Total 302,558,409$ 2,912,044$ 305,470,453$

The City's dependence on property tax receipts, which are received semi-annually, requires it to maintain significant cash reserves to finance operations during the remainder of the year. The City pools cash from all sources and all funds, except amounts required to be held with fiscal agents, so that it can be safely invested at maximum yield and liquidity. Investment income is allocated among funds on the basis of average month-end cash balances.

Restricted cash and investments at June 30, 2025 was $2,623,158, which was held by trustees or fiscal agents.

These funds may only be used for specific capital outlay or for the payment of certain bonds or tax allocation bonds and have been invested only as permitted by State statutes or applicable City ordinance, resolution or bond indentures.

Cash and investments:

Petty cash 6,400$
Deposits in banks 140,223,322
Total cash 140,229,722
Certificate of Deposit 1,896,239
Bank Note 561,423
U.S. Government securities 47,442,783
U.S. Government agencies 13,675,736
Medium-term corporate notes 31,088,046
Asset Backed Securities 23,256,753
CAMP Pool 10,897
California Asset Management Program 41,538,266
California Local Agency Investment Fund 5,617,156
Total Investments 165,087,299
Total cash and investments 305,317,021
Restricted cash and investments:

Money market 153,432
Total restricted cash and investments 153,432
Total 305,470,453$
56 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

(b) Cash Deposits

The carrying amount of the City's cash deposits was $140,229,722 at June 30, 2025. The bank balance at June 30, 2025, was $139,627,994, which was fully insured and/or was collateralized with securities held by the pledging financial institutions in the City's name as described in the following paragraph.

The California Government Code requires California banks and savings and loan associations to secure the City's cash deposits by pledging securities as collateral. This Code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor. Thus, collateral for cash deposits is considered to be held in the City's name. The fair value of pledged government securities must equal at least 110% of the City's cash deposits. California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the City's total cash deposits. The City has waived collateral requirements for cash deposits, which are fully insured up to $250,000 by the Federal Deposit Insurance Corporation or Savings Association Insurance Fund.

(c) Investments

The City's investment policy, bond indentures, and Section 53601 of the California Government Code allow the City to invest in the following types of investments:

Securities of the U.S. Government or its agencies
Certificates of Deposit
Bankers' Acceptances
Commercial Paper
Investment Grade Medium Term Corporate Notes
Repurchase Agreements
Local Agency Investment Fund Deposits
California Asset Management Program
Insured Savings Accounts or Money Market Accounts
Guaranteed Investment Contracts
Collateralized Mortgage Obligations
Mutual funds as permitted by the Code
US dollar denominated senior unsecured obligations issued or unconditionally guaranteed by IBRD, IFC or IADB

The City did not enter into reverse repurchase agreements during the year ended June 30, 2025.

At June 30, 2025, the City's investment position in the State of California Local Agency Investment Fund (LAIF) was $5,617,156. This amount reflects the City’s fair value share in the pool. A factor of 1.001198310% was used to determine the fair value. The total amount invested by all public agencies in LAIF at that day was $178,130,508,152. Of that amount, 96.19% is invested in non derivative financial products and 3.81% as compared to 3% in previous year, in structured notes and asset-backed securities. The Local Investment Advisory Board (Board) has oversight responsibility for LAIF. The Board consists of five members as designated by State Statute. The value of the pool shares in LAIF, which may be withdrawn, is determined on an amortized cost basis, which is different than the fair value of the City's position in the pool.

Information is not available on whether the mutual funds in which the City has invested used, held or wrote derivative products during the fiscal year ended June 30, 2025.

At June 30, 2025, the City’s investment position in the California Asset Management Program (CAMP) was $41,538,266. The CAMP Pool is a short-term cash reserve portfolio and cash management vehicle. The Pool is managed to maintain a dollar-weighted average portfolio maturity of 60 days or less and seeks to maintain 57 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

a constant net asset value (NAV) per share of $1.00. CAMP is rated AAA by Standard & Poor’s. The total net asset value per share is $1.00071 and the total net assets (in millions) is $19,184. Weighted average maturity is 45 days and a 7-day yield is 5.12%.

(d) Investment Valuation

Investments (except for money market accounts, time deposits, and commercial paper) are measured at fair value on a recurring basis. Recurring fair value measurements are those that Governmental Accounting Standards Board (GASB) Statements require or permit in the statement of net position at the end of each reporting period. Fair value measurements are categorized based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Investment fair value measurements at June 30, 2025 are provided by our custodian bank and described below. There are no securities classified in Level 3. Fair value is defined as the quoted market value on the last trading day of the period. Investments included in restricted cash and investments included money market accounts not subject to fair value measurement.

Investment Type Fair Value Level 1 Level 2 Level 3
Securities of U.S. Government
Treasury and Agencies:

Federal Agency Mortgage Backed Security 142,631$ -$ 142,631$ -$ Federal Agency Commercial Mortgage-Backed Security 11,633,515 - 11,633,515 - US Treasuries 47,442,783 47,442,783 - - Municpal Bonds 1,899,590 - 1,899,590 - Asset Back Securities 23,256,753 - 23,256,753 - Bank Note 561,423 - 561,423 - Corporate Notes 31,088,046 - 31,088,046 - Certificates of Deposit 1,896,239 - 1,896,239 - Total investments subject to fair value 117,920,980$ 47,442,783$ 70,478,197$ -$ Investments not subject to fair value leveling disclosure:

Local Agency Investment Fund 5,617,156
California Asset Management Program (CAMP) 41,538,266
CAMP Pool 10,897
Money Market 153,432
Total Investments 165,240,731$
Fair Value Measurement Using

Treasury securities categorized as Level 1 are valued based on prices quoted in active markets for those securities. Supra National Agencies, Federal Home Loan Banks, Federal Home Loan Mortgage Corporate Notes, Federal National Mortgage Association Notes and Corporate Notes categorized as Level 2 are valued based on matrix pricing which use observable market inputs such as yield curves and market indices that are derived principally from or corroborated by observable market data by correlation to other means.

(e) Interest Rate Risk

As a means of limiting its exposure to fair value losses arising from interest rates, the City's investment policy limits investments to a maximum maturity of five years.

58 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

At June 30, 2025, the City had the following investment maturities:

Investment Type Fair Value Less than 1 1 to 2 2 to 3
U.S. Government securities 47,442,783$ -$ 22,252,711$ 25,190,072$ Federal Agency Mortgage-Backed Security 142,631 - - 142,631 Federal Agency Commercial Mortgage-Backed Security 11,633,515 - 5,328,204 6,305,311 Municipal Bonds 1,899,590 - 1,899,590 - Medium-term corporate notes 31,088,046 746,856 14,156,860 16,184,330 Asset-Backed securities 23,256,753 - 1,631,507 21,625,246 Bank Note 561,423 - - 561,423 Certificate of Deposit 1,896,239 1,064,591 831,648 - California Local Agency Investment Fund 5,617,156 5,617,156 - - California Asset Management Program 41,538,266 41,538,266 - - CAMP Pool 10,897 10,897 - - Money Market 153,432 153,432 - - Total 165,240,731$ 49,131,198$ 46,100,520$ 70,009,013$ Investment Maturities (In Years)

(f) Credit Risk

State law limits investments in commercial paper and corporate bonds to the top two ratings issued by nationally recognized statistical rating organizations (NRSROs). It is the City's policy to limit its investments in these investment types to the top rating issued by NRSROs, including raters Standard & Poor's and Moody's Investor's Service. At June 30, 2025, the City's credit risks, expressed on a percentage basis, were as follows:

Credit Quality Distribution for Securities with Credit Exposure as a Percentage of Total Investments S&P's Credit % of
Investment Type Rating Investments
U.S. Government securities AA+ 40.23%
Federal Agency Mortgage-Backed Security AA+ 0.12%
Federal Agency Commercial Mortgage-Backed AA+ 9.86%
Municipal Bonds AA 1.19%
Municipal Bonds NR 0.42%
Medium-term corporate notes AAA 0.22%
Medium-term corporate notes AA- 4.20%
Medium-term corporate notes A+ 7.89%
Medium-term corporate notes A 7.06%
Medium-term corporate notes A- 6.21%
Medium-term corporate notes BBB+ 0.79%
Bank Note A+ 0.48%
Asset-Backed securities AAA 13.99%
Asset-Backed securities NR 5.73%
CAMP Pool NR 0.01%
Total 100%

59 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

(g) Custodial Credit Risk

For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. None of the City's investments were subject to custodial credit risk.

NOTE 5 – MEASURE W SALES TAX

In November 2018, voters approved Measure W effective April 1, 2019 which replaced prior sales tax Measure C, adding a 1% sales tax to the City of Antioch sales tax rate, maintained the established oversight committee under Measure C and extended the tax 20 years from the operative date. This is a general sales tax measure and can be spent on any General Fund purpose as directed by the City Council. For funds received during fiscal year 2025, the Council directed that 60% of the funds be spent on police services, 20% towards quality of life services made up of the Public Safety and Community Resources Department costs, landscape enhancements and Code Enforcement Department costs and then 20% to youth programs/services. The actual spent with percentages by category is provided in the next table. The final allocation percentage for police was exceeded by 5% while the quality of life percentage was under by 5% due to expenditures within the quality of life category being under budget by 5%.

Spent % of
Funding Category Fiscal 2025 Total
Police 13,077,474$ 65%
Quality of Life:

PSCR Department 878,748
Landscape enhancements 325,000
Code Enforcement 1,714,021
Total Quality of Life 2,917,769 15%
Youth:

Youth Network Services 919,813
Recreation Services 3,078,998
Total Youth 3,998,811 20%
Total Received/Spent 19,994,054$ 100%

NOTE 6 - INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS

(a) Current Balances

Current balances are expected to be repaid in the normal course of business during the following fiscal year.

The City’s balances represent loans to cover temporary shortages of cash in individual funds.

The composition of interfund balances as of June 30, 2025, is as follows:

Due From Other
Funds
Due to Other Funds
General Fund

Nonmajor Governmental Funds $1,348,137
$1,348,137

60 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

(b) Transfers to/from Other Funds

Transfers are indicative of funding for capital projects, lease payments or debt service, subsidies of various City operations and re-allocations of special revenues. The following schedule summarizes transfers between funds. The most significant transfers which occurred were: $1,010,000 from the Gas Tax Special Revenue Fund and $1,765,133 from the Street Impact Special Revenue Fund to the General Fund to pay for street maintenance; $4,325,849 from the American Rescue Plan Act Special Revenue Fund to the General Fund to pay for government services, and $4,236,951 from the General Fund to the Recreation Special Revenue Fund and $1,600,879 to the Animal Control Special Revenue Fund to subsidize operations.

Major Fund
Nonmajor
General Governmental Marina Internal
Fund Funds Enterprise Service Total
General Fund $ - $ 8,158,257 $ 222,410 $ - $ 8,380,667 Nonmajor:

Governmental 10,414,223 1,681,078 - 66,042 12,161,343 Water Enterprise 278,984 205,225 - 180,211 664,420 Sewer Enterprise - 205,225 - 180,211 385,436 Total $ 10,693,207 $ 10,249,785 $ 222,410 $ 426,464 $ 21,591,866 Transfers In
Transfers Out

NOTE 7 – LEASE RECEIVABLES

The City is a lessor for several leases of land and/or infrastructure. The City recognizes lease receivables and deferred inflows of resources in the government-wide, governmental fund and proprietary fund financial statements. At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources in initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term.

The City uses an incremental borrowing rate determined by a combination of applicable market rate and a credit spread based on market data points as the discount rate to discount expected lease receipts to present value. The lease term includes the non-cancellable period of the lease.

The City monitors changes in circumstances that would require a remeasurement of its leases, and will remeasure lease receivables and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of lease receivables.
61 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

The City is reporting leases receivable of $6,689,795 as of June 30, 2025. During 2025 the City reported lease revenue of $621,618, interest revenue of $137,181 and $58,999 of variable receipts related to lease payments received. These leases are summarized as follows:

Lease Lease
Payment Interest Receivable Receivable Deferred
Description Date Terms Rate July 1, 2024 Additions Reduction June 30, 2025 Inflows American Tower 4506 Via Dora 04/27/2007 64 months 1.0590% $ 73,336 $ - $ (30,627) $ 42,709 $ 39,537 AT&T 4506 Via Dora 10/01/2016 183 1.9910% 386,309 - (22,695) 363,614 330,075 AT&T Cache Peak 06/01/2006 119 1.6040% 287,292 - (35,326) 251,966 232,919 AT&T James Donlon 06/13/2006 119 1.6040% 208,843 - (25,435) 183,408 169,120 TMobile City Park 07/08/2008 148 1.7590% 326,590 - (27,766) 298,824 272,193 Vertical Bridge Empire Mine 7202 03/22/2005 44 months 0.8930% 18,563 - (18,563) - - TMobile 4350 Wild Horse 02/14/2011 147 1.7590% 494,303 - (38,983) 455,320 400,924 CCATT 401 Putnam 08/13/2021 191 2.0680% 398,715 - (21,548) 377,167 341,845 TMobile - James Donlon 06/26/2001 59 months 1.0590% 37,722 - (20,350) 17,372 18,458 American Tower 8556 05/11/1998 75 months 0.3870% 329,823 - (62,196) 267,627 227,094 Crown Castle 75 Walton Lane-Annual08/02/2011 181 1.9910% 214,214 - (16,292) 197,922 193,557 Mesa Billboard 06/21/2022 278 2.5220% 598,743 - (24,469) 574,274 550,738 Crown Castle 75 Walton Lane-Monthly08/01/2008 145 1.1116% 280,626 - (25,830) 254,796 232,044 Vertical Bridge Empire Mine 7055 01/26/2010 105 0.9810% 301,582 - (47,566) 254,016 232,531 CCTMO 4506 Via Dora 08/13/2021 213 2.223% 432,393 - (17,089) 415,304 373,405 Crown Castle 4508 Cache Peak 08/13/2021 202 2.146% 415,004 - (20,090) 394,914 357,388 Boldyn Networks US LLC Pole 1 08/22/2017 146 1.1116% 24,616 - - 24,616 20,766 Boldyn Networks US LLC Pole 2 08/22/2017 145 1.1116% 24,616 - - 24,616 20,696 Boldyn Networks US LLC Pole 5 08/22/2017 146 1.1116% 26,939 - (2,203) 24,736 22,366 Boldyn Networks US LLC Pole 6 08/22/2017 146 1.1116% 26,939 - (2,203) 24,736 22,366 Dish Wireless Banbury Way 12/01/2024 300 3.4180% - 699,349 (5,613) 693,736 683,031 Dish Wireless Prewett Ranch 12/01/2024 300 3.4180% - 699,349 (5,613) 693,736 683,031 Dish Wireless Quesada Ct 12/01/2024 300 3.4180% - 699,349 (5,613) 693,736 683,031 Golf Course 05/08/2018 132 2.9910% 178,197 - (17,547) 160,650 154,393 Total Governmental Activites $ 5,085,365 $ 2,098,047 $(493,617) $ 6,689,795 $ 6,261,508 Governmental Activities

Principal and interest expected to maturity are as follows:

Year ending
June 30: Principal Interest
2026 536,971$ 152,089$
2027 526,695 143,935
2028 460,852 135,731
2029 457,140 127,389
2030 464,946 118,614
2031 - 2035 1,775,969 466,600
2036 - 2040 981,956 301,049
2041 - 2045 734,480 183,578
2046 - 2050 750,786 57,261
Total 6,689,795$ 1,686,246$
Governmental Activities

62 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

NOTE 8 - LOANS RECEIVABLE

The composition of the City's governmental activities loans receivable including interest as of June 30, 2025 is as follows:

Rental and Housing Rehabilitation Loans 2,088,414$
Multi-unit Rental Rehabilitation Loans:

West Rivertown Apartments/Eden Housing Project 7,955,412 Antioch Recap Scattered Site Project 4,364,451
Hillcrest Terrace Project 1,655,441
Tabora Gardens 4,476,688
NSP Loans 16,935
Other loans 535,000
Allowance (262,341)
Total governmental activities (net) 20,830,000$

(a) Rental and Housing Rehabilitation Loans

The City administers rental and home improvement revolving loan funds using federal Community Development Block Grant (CDBG) funds and prior to 2013, redevelopment funds. The program provides below market rate loans, secured by deeds of trust, to eligible participants for rental and housing rehabilitation. Although payments for most loans are amortized over an established payment schedule, some loans allow for deferred payment of accrued interest and principal until the homeowner's property is sold or transferred, primarily for seniors and very low-income families. Repayments received from the outstanding loans are used to make additional rental and housing rehabilitation loans. Principal and interest outstanding balances at June 30, 2025 are $2,088,414.

(b) Multi-Unit Rental Rehabilitation Loans

The City administers the following multi-unit rental improvement revolving loan funds using federal CDBG funds and prior to 2012, Antioch Development Agency Housing Set Aside monies.

West Rivertown Apartments/Eden Housing Project

The City and Agency have entered into three loan agreements with Eden Housing for the development of the West Rivertown Apartments. The agreements are as follows:

This project is the construction of a 57-unit, affordable housing townhouse development in the City's downtown with financing assistance from the Agency and several other agencies. In May 2000, the Agency entered into a disposition, development and loan agreement with Eden Rivertown Limited Partnership (the Developer). Under the terms of the loan agreement, the Developer must repay up to $3,601,686 (maximum loan amount) to the Agency, which includes the purchase of the land from the Agency. The loan bears an interest rate of 3% per annum. The Developer is required to make annual payments of principal and interest to the Agency in the amount of 100% of residual receipts, less the portion of the residual receipts that is owed to Contra Costa County. Payments are to begin the July 1st after project completion and will end on the 55th anniversary date of the Agency promissory note dated February 11, 2002. Principal and interest outstanding at June 30, 2025 is $5,985,630.

63 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

In 1994, the City loaned Community Housing Opportunities (CHOC) $203,755 for the acquisition of property. CHOC determined that their planned development of this property was no longer feasible, and in November 2005, the City, the Agency, and CHOC agreed to the transfer of ownership of the property and loan to Eden Housing for the development of 40 units of affordable housing to expand the West Rivertown Project in the City’s downtown. In order to complete the project, the Agency agreed to loan Eden Housing an additional $1,458,400. The loan for $203,755 is non-interest bearing and all principal and interest payments are deferred and will be forgiven at the expiration of the term. The loan for $1,458,400 bears an interest rate of 3% per annum and will end on the 55 th anniversary date of the issuance of certificates of occupancy by the City. Principal and interest outstanding on this loan at June 30, 2025 is $1,766,027.

Antioch Recap Scattered Site Project

In November 2018, the City entered into a restructured loan agreement with Antioch Recap, L.P. The restructured loan agreement combines the existing Terrace Glen and Pinecrest Apartment loans into a single note and development project evidenced by a secured deed of trust. This development project consists of rehabilitating a 32-unit, multifamily rental housing development (Terrace Glen) and a 24-residential unit development (Pinecrest Apartments). Commencing November 1, 2018, the loan accrues simple interest at

3.22% compounding annually. Commencing on June 1, 2020, and on June 1 of each year thereafter, the borrower will pay the City's/Agency's pro-rata percentage of the lender's share of residual receipts to the extent there are residual receipts. Payments will be first credited against accrued interest and then against principal. Any outstanding principal and interest is due and payable no later than the 55 th anniversary of the completion date of the rehabilitation project. Principal and interest outstanding at June 30, 2025 is $4,364,451.

Hillcrest Terrace Project
This project consists of a 65-unit affordable senior housing project. In October 1998, the former redevelopment agency made a commitment for $731,175 in housing set-aside funds towards this project.

Commencing on the first date of disbursement, the loan accrues simple interest at 3% per annum. The 55- year term loan is secured by a deed of trust. Commencing on the June 1 after project completion, and on June 1 of each year thereafter, the developer will pay the Agency one-half of the residual receipts to the extent there is residual receipts. Payments will be first credited against accrued interest and then against principal. Any outstanding principal and interest is due and payable in full in June 2055. In September 2001, the Agency made a commitment of an additional $200,000 due and payable October 1, 2038. Principal and interest outstanding for these loans at June 30, 2025 is $1,655,441.

Tabora Gardens
This project consists of acquisition and development of 85 units of senior, multifamily housing affordable to low income households. On June 6, 2011, the former redevelopment agency made a commitment for $300,000 in housing set-aside funds toward this project. On September 1, 2016, the City and Housing Successor amended the loan agreement to provide $819,639 in additional funding for the project.

Commencing on the first date of disbursement, the loan accrues simple interest at 3% per annum. The 63- year loan term is secured by a deed of trust. The loan is fully deferred and payment in full, including interest, is due upon expiration of the term. Principal and interest outstanding at June 30, 2025 is $4,476,688.

64 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

NSP Loans
The City provides loans of CDBG Neighborhood Stabilization Program funds to low and moderate income eligible persons that purchase homes through the NSP program implemented by Heart and Hands of Compassion. The loans are to assist in the purchase of the properties. The loans expire 30 years from the date of the notes, and payments of principal and interest are deferred until the end of the term. The unpaid principal balance, plus any shared appreciation, is due and payable upon expiration of the term, transfer of the property, or default. As of June 30, 2025, there is one loan outstanding totaling $16,935. (c) Other Loans

The Agency administers a first time homebuyer loan program for qualified applicants. Principal is due at the end of 30 years or upon default, refinancing, sale or transfer of the property. The Agency is also entitled to a pro-rata share of appreciation on the property when the principal is paid. As of June 30, 2025, there is $535,000 of loans outstanding.

65 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

NOTE 9 - CAPITAL ASSETS

Capital asset activity for the year ended June 30, 2025 was as follows:

Balance Balance
July 1, 2024 Additions Reductions June 30, 2025
Governmental activities
Capital assets, not being depreciated
Land 16,813,652$ -$ -$ 16,813,652$ Construction in progress 9,331,898 4,356,428 2,431,261 11,257,065 Total capital assets, not being depreciated 26,145,550 4,356,428 2,431,261 28,070,717 Capital assets, being depreciated
Infrastructure 445,774,228 2,040,679 - 447,814,907 Structures and improvements 111,478,263 3,227,050 - 114,705,313 Equipment 27,710,351 5,351,724 1,012,037 32,050,038 Subscription assets 2,831,985 855,486 - 3,687,471 Lease assets
Equipment 26,022 - - 26,022 Building 2,292,309 - 2,292,309 - Total capital assets, being depreciated 590,113,158 11,474,939 3,304,346 598,283,751 Less accumulated depreciation for:

Infrastructure (238,127,040) (8,701,283) - (246,828,323) Structures and improvements (54,881,008) (2,373,155) - (57,254,163) Equipment (17,637,917) (1,795,683) 422,655 (19,010,945) Less accumulated amortization for:

Subscription assets (935,927) (749,511) - (1,685,438) Lease assets (1,356,352) (951,137) 2,292,309 (15,180) Total accumulated depreciation and
amortization (312,938,244) (14,570,769) 2,714,964 (324,794,049) Total capital assets, being depreciated, net 277,174,914 (3,095,830) 589,382 273,489,702 Governmental activities capital assets, net 303,320,464$ 1,260,598$ 3,020,643$ 301,560,419$ Business-type activities
Capital assets, not being depreciated
Land 1,486,737$ -$ -$ 1,486,737$ Construction in progress 115,827,202 4,522,113 - 120,349,315 Total capital assets, not being depreciated 117,313,939 4,522,113 - 121,836,052 Capital assets, being depreciated
Water and sewer pipes 163,208,906 1,245,941 - 164,454,847 Structures and improvements 91,094,089 - - 91,094,089 Equipment 4,872,621 141,492 - 5,014,113 Subscription assets - 722,844 - 722,844 Lease assets-building 486,155 - - 486,155 Total capital assets, being depreciated 259,661,771 2,110,277 - 261,772,048 Less accumulated depreciation for:

Water and sewer pipes (46,410,916) (2,192,731) - (48,603,647) Structures and improvements (60,640,382) (2,373,222) - (63,013,604) Equipment (3,835,574) (202,022) - (4,037,596) Less accumulated amortization for:

Subscription assets - (402) - (402) Lease assets-building (176,783) (58,928) - (235,711) Total accumulated depreciation and
amortization (111,063,655) (4,827,305) - (115,890,960) Total capital assets, being depreciated, net 148,598,116 (2,717,028) - 145,881,088 Business-type activities capital assets, net 265,912,055$ 1,805,085$ -$ 267,717,140$

66 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

Construction in Progress

Construction in progress for governmental activities primarily represents work being performed on median island improvements, pavement preventative maintenance and Contra Loma Park renovations.

Construction in progress for business type activities primarily represents work performed on meter reading equipment upgrade, and the brackish water desalination plant.

Depreciation and Amortization

Depreciation and amortization expense was charged to governmental functions as follows:

General government 1,435,843$
Public works 9,616,706
Public safety 1,570,244
Parks and recreation 893,586
Community development 6,142
Depreciation and amortization of capital assets held by the City's Internal Service Fund 1,048,248
Total depreciation and amortization expense -
governmental functions 14,570,769$
Depreciation and amortization expense was charged to business-type activities functions as follows:

Water 2,658,132$
Sewer 1,767,975
Marina 401,198
Total depreciation and amortization expense -
business-type functions 4,827,305$

NOTE 10 – SUBSCRIPTION-BASED INFORMATION TECHNOLOGY ARRANGEMENTS

The City reports a subscription liability and an intangible right-to-use capital asset (known as the subscription asset) on the government-wide financial statements for a subscription-based information technology arrangement (SBITA). The City’s policy is to recognize subscription liabilities with an initial, individual value of $25,000 or more.

At the commencement of a SBITA, the City initially measures the subscription liability at the present value of payments expected to be made during the SBITA term. Subsequently, the subscription liability is reduced by the principal portion of subscription payments made. The subscription asset is initially measured as the initial amount of the subscription liability, adjusted for subscription payments made at or before the SBITA commencement date plus certain initial direct costs, including development costs. Subsequently, the subscription asset is amortized on a straight-line basis over the SBITA term. 67 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

Key estimates and judgements related to SBITAs include how the City determines (1) the discount rate it used to discount the expected SBITA payments to present value, (2) SBITA term, and (3) subscription payments.
 The City uses the interest rate charged by the SBITA vendor as the discount rate. When the interest rate charged by the SBITA vendor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for SBITAs.
 The SBITA term includes the noncancellable period of the SBITA and any extensions that are deemed to be exercised. Subscription payments included in the measurement of the subscription liability are composed of fixed payments to the SBITA vendor.

The City monitors changes in circumstances that would require a remeasurement of its SBITAs and will remeasure subscription assets and liabilities if certain changes occur that are expected to significantly affect the amount of its subscription liabilities.

Subscription assets are reported with other capital assets and subscription liabilities are reported with long- term liabilities on the statement of net position.

The City has entered into subscription-based information technology arrangements (SBITAs) involving:

 Public safety gun detection software: (5-year contract ending 3/14/28) and (3-year contract ending 10/31/27)
 Geographical Interface System (GIS) software (3-year contract ending 6/30/26)  Microsoft licenses software (3-year contract ending 5/31/26)  Public Safety analytic software (3-year contract ending 3/31/27)  Public Safety software (3-year contract ending 10/30/27)  City work order software (5-year contract ending 6/29/30)

The total costs of the City’s subscription assets are recorded as $4,410,315, less accumulated amortization of $1,685,840.

The future subscription payments under SBITA agreements are as follows:

Year ending
June 30: Principal Interest Total Principal Interest Total 2026 863,833$ 38,955$ 902,788$ 223,232$ 17,152$ 240,384$ 2027 666,491 14,484 680,975 111,721 14,484 126,205 2028 157,677 11,245 168,922 121,267 11,245 132,512 2029 126,054 7,729 133,783 131,408 7,729 139,137 2030 - - - 135,216 3,920 139,136 Total 1,814,055$ 72,413$ 1,886,468$ 722,844$ 54,530$ 777,374$ Governmental Activities Business-type Activities

The City has no deferred outflows of resources related to SBITAs as there are no variable payments as part of the subscription liability.

68 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

NOTE 11 - LONG-TERM OBLIGATIONS

Changes in long-term obligations for the year ended June 30, 2025 are as follows:

Balance, Amount
as Restated, Balance Due Within
July 1, 2024 Increases Decreases June 30, 2025 One Year Governmental Activities
Lease Revenue Bonds 2,050,000$ -$ (255,000)$ 1,795,000$ 265,000$ Unamortized Premium 239,870 - (34,266) 205,604 - Leases 977,465 - (965,294) 12,171 5,313 Subscriptions (SBITAs) 1,845,055 847,264 (878,264) 1,814,055 863,833 Claims Liability (Note 21) 1,385,719 - (724,298) 661,421 600,000 Compensated Absences 3,038,190 1,417,812 (570,438) 3,885,564 388,556 Total Governmental Activities 9,536,299$ 2,265,076$ (3,427,560)$ 8,373,815$ 2,122,702$ Business-type Activities
Loans from direct borrowings 61,832,710$ -$ (98,918)$ 61,733,792$ 1,726,447$ Long Term Payable -
Delta Diablo Recycled Water Program 2,318,752 - (311,510) 2,007,242 314,088 Leases 323,296 - (58,844) 264,452 60,766 Subscriptions (SBITAs) - 722,844 - 722,844 223,232 Compensated Absences 702,658 305,627 (41,426) 966,859 96,686 Total Business-type Activities 65,177,416$ 1,028,471$ (510,698)$ 65,695,189$ 2,421,219$

69 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

(a) Long-Term Debt Composition

Long-term debt at June 30, 2025, consisted of the following:

Final Annual Principal Interest Original Issue Outstanding at Type of Indebtedness (Purpose) Maturity Installment Rates Amount June 30, 2025 Governmental Activities:

Lease Revenue Bonds:
2015A Issue - ABAG Golf Course 5/1/31 $334,750-347,167 2.00-5.00% 3,840,000$ 1,795,000$ Total lease revenue bonds 3,840,000 1,795,000 Leases Payable:

Equipment Lease 8/1/27 $1,391-5,466 2.86% 26,023 12,171 Total leases payable 26,023 12,171
Subscriptions Payable 3/14/28 $126,054-863,833 .751-3.305% 3,053,483 1,814,055 Total governmental activities 6,919,506 3,621,226 Business-type Activities:

Loans Payable:

State of California Antioch Marina Loan 8/1/43 $7,655-122,321 4.7-7.9% 6,500,000 1,733,792 SWRCB Installment Sale Agreement 7/31/54 $1,493,500-2,429,072 1.40% 8,977,516 60,000,000 Total loans payable 15,477,516 61,733,792
Leases Payable:

Building Lease 9/30/29 $54,087-63,468 1.45% 486,154 264,452 Total leases payable 486,154 264,452
Subscriptions Payable 6/29/30 $111,721-223,232 2.899% 722,844 722,844 Long Term Payable:

Delta Diablo Recycled Water Program 12/31/30 $248,176-328,465 0.077-4.25% 5,040,423 2,007,242 Total business-type activities 21,726,937 64,728,330 Total primary government 28,646,443$ 68,349,556$

(b) Long-Term Obligation Activity

The City’s direct borrowings related to business-type activities of $61,733,792 consist of a State of California Department of Boating and Waterways (DBW) Marina loan in the amount of $1,733,792 secured by gross revenues of the project area, and an installment sale agreement in the amount of $60,000,000 with the State Water Resources Control Board (SWRCB) secured by a pledge and lien of Water Fund net revenues. The outstanding loan from the DBW contains a provision that if the City remains in breach of any of the provisions of the loan contract after 90 days written notice, the Director of the DBW may take possession and operate or maintain the City’s Marina until the loan is repaid in full with the income received from the Marina during this time applied to the reduction of interest and principal of the loan. The outstanding installment sale agreement from SWRCB contains a provision that in the event of default, the entire principal amount of the unpaid installment payments and the accrued interest thereon shall automatically become due and payable immediately and may be required to pay interest at the highest legal rate on all of the foregoing.

Internal service funds predominantly serve the governmental funds. Accordingly, long-term liabilities for them are included as part of the above totals for governmental activities. For the governmental activities, claims and judgments are generally liquidated by the General Fund, and a majority of compensated absences are generally liquidated by the General Fund.

70 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

(c) Debt Service Requirements – Governmental Activities

As of June 30, 2025, annual debt service requirements of governmental activities to maturity are as follows:

Year ending June 30: Principal Interest Principal Interest 2026 265,000$ 76,750$ 5,313$ 292$ 2027 280,000 63,500 5,466 138 2028 295,000 49,500 1,392 10 2029 305,000 34,750 - - 2030 325,000 19,500 - - 2031 325,000 9,750 - - Total 1,795,000$ 253,750$ 12,171$ 440$ Lease Revenue Bonds Leases Payable

Lease Revenue Bonds

On February 11, 2015, the Antioch Public Financing Authority (Authority) issued $23,155,000 in Lease Revenue Refunding Bonds (Municipal Facilities Project), Series 2015A with interest rates ranging between 2% and 5%. The Authority issued the bonds to refund the entire $4,740,000 of the outstanding ABAG 2001 Lease Revenue Bonds and $21,505,000 of the outstanding 2002 A&B Lease Revenue Refunding Bonds. $19,315,000 of the par amount of bonds issued are secured by the Successor Agency to the Antioch Development Agency and are therefore excluded from the government-wide statement of net position.

Refer to Note 21 for disclosure regarding that portion. $3,840,000 of the par amount of bonds issued are an obligation of the City. The refunding reduced total debt service payments over the next 17 years by $1,117,618. This results in an economic gain (difference between the present value of debt service payments on the old and new debt) of $994,284.

Principal and interest payments on the lease revenue bonds are payable from any revenue lawfully available to the City for the purpose of payment of Base Rental Payments. The total principal and interest remaining to be paid on the bonds is $2,048,750. Principal and interest payments began in November 2015.

Leases Payable

On April 24, 2023, the City entered into a 24 month lease as lessee for the use of Antioch Executive Inn as transitional housing known as Opportunity Village. An initial lease liability was recorded in the amount of $2,081,199. The City was required to make fixed monthly payments of $97,333. The lease ended in April 2025 and thus the lease liability and value of the right to use asset were removed and show as reductions in assets and liabilities for the year ended June 30, 2025.

On August 1, 2022, the City entered into a 60 month lease for use of a Folder Inserter machine. An initial lease liability was recorded in the amount of $26,023. As of June 30, 2025 the value of the lease liability is $12,171. The City is required to make quarterly payments of $1,401. The lease has an interest rate of 2.862%.

The value of the right-to-use lease asset as of June 30, 2025 is $26,023 with accumulated amortization of $15,180. The lease asset is amortized on a straight-line basis over its useful life.

The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City uses an incremental borrowing rate determined by a combination of applicable market rate and a credit spread based on market data points. The lease term includes the non- cancellable period of the lease.

71 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

Lease assets are reported with other capital assets and lease liabilities are reported with long-term obligations on the statement of net position.

(d) Debt Service Requirements – Business- type Activities

As of June 30, 2025, annual debt service requirements of business-type activities to maturity are as follows:

Year ending
June 30: Principal Interest Principal Interest Principal Interest 2026 60,766$ 3,434$ 1,726,447$ 918,021$ 314,088$ 19,845$ 2027 61,653 2,547 1,753,822 890,646 316,778 17,156 2028 62,554 1,646 1,781,725 862,744 319,584 14,350 2029 63,468 732 1,810,168 834,300 322,511 11,422 2030 16,011 39 1,839,167 805,301 325,566 8,367 2031-2035 - - 9,651,342 3,751,000 408,715 7,035 2036-2040 - - 10,054,254 2,772,590 - - 2041-2045 - - 10,281,085 2,034,312 - - 2046-2050 - - 11,021,196 1,294,201 - - 2051-2055 - - 11,814,586 500,811 - - Total 264,452$ 8,398$ 61,733,792$ 14,663,926$ 2,007,242$ 78,175$ Long Term PayableLoans from Direct BorrowingsLease Payable

Loans Payable

In 1984, the Department of Boating and Waterways provided a series of construction loans to the City and former Antioch Development Agency for the planning and construction of the Antioch Marina through the Harbors and Watercraft Revolving Fund. Principal and interest are due annually.

In January 2019, the City entered into a construction installment sale agreement with the State Water Resources Control Board for project funding up to $55,000,000 for a Brackish Water Desalination Plant project. In September 2023, an amendment to the agreement was executed increasing project funding up to $60,000,000. The loan bears interest at a rate of 1.4%, with a 30-year repayment period. As of June 30, 2025, the City has drawn the entire amount available for funding. Interest payments began in 2022 and the first principal payment will begin in July 2025.

Long Term Payable – Delta Diablo Recycled Water Program

The City entered into a Joint Powers Agreement with Delta Diablo (the District) in November 2003 for the District to develop a recycled water program within City limits. As part of this agreement, the District would design, construct, own, operate and regulate all recycled water facilities to provide recycled water within the City of Antioch. The City would be responsible for 50% of the project cost, up to $5,000,0000 in principal with associated interest, of a loan the District obtained from the State Water Resources Control Board to complete the project. The project was completed in July 2011 with additional costs of $1,102,272 incurred over the amount financed through SWRCB that were the responsibility of the City. This additional amount was financed through a note payable due to Delta Diablo at a rate of 4.25% payable monthly over 20 years. The City began paying a proportionate share of the project costs in December 2011 for the SWRCB loan and in July 2012 for the note payable. The total due at June 30, 2025 is $2,007,242 representing the total share of principal and interest outstanding on the SWRCB loan the District obtained and the principal of the note payable to Delta Diablo.

72 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

Lease Payable

On July 1, 2021, the City entered into a 99 month lease as lessee for the use of a building for Public Works staff. An initial lease liability and intangible right-to-use lease asset was recorded in the amount of $486,154 in the Sewer Enterprise Fund. The City recognizes lease liabilities with an initial, individual value of $25,000 or more. At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of the lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straight-line basis over its useful life.

The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City uses an incremental borrowing rate determined by a combination of applicable market rate and a credit spread based on market data points. The lease term includes the non- cancellable period of the lease.

Lease assets are reported with other capital assets and lease liabilities are reported with long-term obligations on the statement of net position.

As of June 30, 2025, the value of the lease liability is $264,452. The City is required to make monthly fixed payments of $5,350. The lease has an interest rate of 1.4510%. The value of the right-to-use lease asset as of June 30, 2025, was $486,154 with accumulated amortization of $235,711. The City has one extension option for 60 months.

(e) Legal Debt Limit

As of June 30, 2025, the City's debt limit and legal debt margin (15% of valuation subject to taxation) was $2,508,150,549.

NOTE 12 - NET POSITION/FUND BALANCES

(a) Net Position

The government-wide and proprietary fund financial statements utilize a net position presentation. Net position is categorized as net investment in capital assets, restricted and unrestricted.

Net Investment in Capital Assets - This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or improvement of these assets reduce the balance in this category.

Restricted - This category presents external restrictions imposed by creditors, grantors, contributors or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation. The following amounts of net position are restricted by enabling legislation: $146,872 pursuant to State Assembly Bill 1900 which restricts the use of funds for protection of tidelands areas; $205,324 pursuant to State Assembly Bill 1186 which restricts the use of funds for increasing disability access and compliance with construction-related accessibility requirements.

Unrestricted - This category represents the portion of net position of the City, not restricted for any project or other purpose.

73 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

(b) Adjustments to and Restatements of Beginning Balances

During fiscal year 2025, implementation of an accounting standard and the reclassification of a previously reported major fund to nonmajor resulted in adjustments to and restatements of beginning net position and fund balances, as follows:

6/30/24, Change from Change in 6/30/24,
as previously major to accounting principle as adjusted reported nonmajor fund (GASB 101) or restated
Governmental Funds
American Rescue Plan 668,316$ (668,316)$ -$ -$ Nonmajor Governmental 82,671,036 668,318 - 83,339,354 Proprietary Funds
Water 208,848,730 - (162,687) 208,686,043 Sewer 78,695,015 - (88,938) 78,606,077 Marina 2,519,411 - (7,061) 2,512,350 Internal Service 18,859,196 - (71,088) 18,788,108 Government-Wide
Governmental activities 369,773,750 - (1,666,016) 368,107,734 Business-type activities 292,194,107 - (258,686) 291,935,421 Reporting Units Affected by Adjustments to and Restatements of Beginning Balances

(c) Fund Balances

Fund balances, presented in the governmental fund financial statements, represent the difference between assets and deferred outflows less liabilities and deferred inflows reported in a governmental fund. Fund balances are classified into categories based upon the type of restrictions imposed on the use of funds.

As of June 30, 2025, components of fund balance are described below:

• Nonspendable – portion of net resources that cannot be spent because of its form (i.e., long term loans, prepaids).
• Restricted – portion of net resources that are limited in use by grantors, laws or enabling legislation.

• Committed – portion of net resources that are limited to the use as established by formal action of the City Council. Committed fund balance can only be modified or rescinded by formal action of the City Council through resolution.

• Assigned – portion of net resources held for the use as established by the City Manager or his designee. The City Council has granted this authority to the City Manager through resolution.

• Unassigned – portion of net resources that represents amounts in excess of the other fund balance components. Only the General Fund can have a positive unassigned fund balance.

The City spends restricted fund balances first when expenditures are incurred for purposes for which both restricted and unrestricted (committed, assigned, or unassigned) amounts are available. Committed and assigned fund balances are considered to have been spent first before unassigned fund balances have been spent when expenditures are incurred for the purposes for which amounts in any of those unrestricted fund balance classifications could be used.
74 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

The following represents the components of fund balance for governmental funds:

Major Fund Non-Major
General Governmental
Fund Funds Total
Nonspendable:

Petty cash and prepaids $990,933 $75,298 $1,066,231
Total nonspendable 990,933 75,298 1,066,231 Restricted for:

Housing & Development - 21,092,496 21,092,496 Disability Access - 246,493 246,493 Animal Services - 269 269 Debt Service - 257 257 Public Facilities - 10,921,417 10,921,417 Streets - 28,730,809 28,730,809 PEG Programming - 698,023 698,023 Storm Channels - 2,950,039 2,950,039 Landscape Maintenance - 6,084,603 6,084,603 Tidelands Areas - 160,209 160,209 Law Enforcement - 636,065 636,065 Traffic Safety - 917,486 917,486 Abandoned Vehicle - 1,009,785 1,009,785 Opioid Abatement - 271,731 271,731 Total restricted - 73,719,682 73,719,682 Committed to:

General Plan/Tech Fees 1,089,150 - 1,089,150 Parks - 3,968,648 3,968,648 Landscape Maintenance - 332,836 332,836 Arts & Cultural Activities - 330,135 330,135 Recreation Programs - 199,068 199,068 Field Maintenance - 617,494 617,494 Memorial Field Maintenance - 21,864 21,864 Road Repair - 455,635 455,635 Waste Reduction - 549,725 549,725 Youth Activities - 254,027 254,027 Traffic Signals - 3,660 3,660 Post Retirement Medical - 1,225,742 1,225,742 Total committed 1,089,150 7,958,834 9,047,984 Assigned to:

Contractual Services/Projects 5,151,215 - 5,151,215 Capital Projects - 7,988,974 7,988,974 Community Projects/Unfunded
Liabilities 42,399,323 - 42,399,323 Community Benefit Prog. - 40,325 40,325 AD 26 - 418,443 418,443 AD 27 - 505,523 505,523 Total assigned 47,550,538 8,953,265 56,503,803 Unassigned 42,594,200 (1,573,610) 41,020,590 Total fund balances $92,224,821 $89,133,469 $181,358,290

The City has established a fund balance policy for the General Fund requiring that the minimum unassigned fund balance be at least 20% of General Fund operating revenues (including transfers). As of June 30, 2025, unassigned fund balance was 43% of total operating revenues.

75 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

NOTE 13 – PENSION PLANS OVERVIEW

The City of Antioch has three pension plans: Miscellaneous Pension Plan; Safety Pension Plan; and Supplementary Retirement Plan. Information about each plan and its provisions follow in notes 14-16. A summary table of the plans related net pension liabilities and deferrals follows to aid in financial reporting reconciliation to the government-wide statements.

Net
Pension
Asset
Net Pension
Liability
Pension
Related
Amounts
Contributions
After
Measurement
Date
Deferred
Inflows of
Resources
Pension
Expense
Miscellaneous Plan -$ 75,725,850$ 10,118,161$ 8,343,510$ -$ 13,687,784$ Safety Plan - 76,166,008 13,771,332 8,826,864 1,349,624 15,511,868 Police Supplementary Plan 126,581 - - - 20,308 18,134 Total 126,581$ 151,891,858$ 23,889,493$ 17,170,374$ 1,369,932$ 29,217,786$ Deferred Outflows of Resources

NOTE 14 - PENSION PLAN - MISCELLANEOUS

(a) General Information about the Miscellaneous Pension Plan

Plan Description - All permanent non-safety employees are eligible to participate in the Miscellaneous Plan of the Public Employees' Retirement Fund (the Fund) of California Public Employees’ Retirement System (CalPERS). The Fund is an agent multiple-employer defined benefit plan administered by CalPERS that acts as a common investment and administrative agent for various local and state governmental agencies within the State of California. The fund provides retirement, disability, and death benefits based on the employees' years of service, age and final compensation. Employees vest after five years of service and may receive retirement benefits at the age of 55 for miscellaneous employees. These benefit provisions and all other requirements are established by State statute and City ordinance. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website. Copies of the Fund's annual financial report may be obtained from CALPERS' executive office: 400 P Street, Sacramento, CA 95814. A separate report for the City's plan within the Fund is not available.

Benefits Provided - CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, Lump Sum, or the 1959 Survivor Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

76 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

The Plans’ provisions and benefits in effect at June 30, 2025, are summarized as follows:

Miscellaneous Plan
Hire Date

Prior to
November 9,
2007
On or After
November 9,
2007 and prior
to January 1,
2013
On or after
January 1,
2013
Benefit Formula 2.7% @ 55 2.7% @ 55 2.0% @ 62
Benefit Vesting Schedule 5 years of service 5 years of service
5 years of
service
Benefit Payments Monthly for life Monthly for life Monthly for life
Retirement Age 50-55 50-55 52-67
Monthly Benefits, as a % of Eligible Compensation

2.0%-2.7% 1.426%-2.418% 1.0%-2.5%
Required Employee Contribution Rates 8% 8% 8.0%
Required Employer Contribution Rates 12.36% 12.36% 12.36% Required Unfunded Accrued Liability Contribution $5,323,193 $0 $0

Employees Covered – At June 30, 2025, the following employees were covered by the benefit terms for the Miscellaneous Plan:

Miscellaneous Plan
Inactive employees or beneficiaries currently receiving benefits 390 Inactive employees entitled to but not yet receiving benefits 174 Active employees 232
Total 796

Contributions – Section 20814 (c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan is determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the cost of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. For the measurement period ending June 30, 2024 (the measurement date), the City made $7,494,560 in contributions. Individual governmental and business-type funds which provide for employee personnel costs are responsible for annual contributions and liquidating their respective share of the Miscellaneous Plan Net Pension Liability.

(b) Net Pension Liability – Miscellaneous Plan

The City’s net pension liability for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The General Fund, individual non-major Special Revenue funds and Enterprise Funds which provide for employee personnel costs are responsible for liquidating their respective share of the Net Pension Liability. The net pension liability of the Plan is measured as of June 30, 2024, using an annual actuarial valuation as of June 30, 2023 rolled forward to June 30, 2024 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.

77 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

Actuarial Assumptions – The total pension liability in the June 30, 2023 actuarial valuation was determined using the following actuarial assumptions:

Miscellaneous Plan
Valuation Date June 30, 2023
Measurement Date June 30, 2024
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.30%
Payroll Growth 2.80%
Projected Salary Increase Varied by entry age and service Investment Rate of Return (1) 7.00%
Mortality (2)

(1) Net of pension plan investment and administrative expenses, including inflation (2) Based on the 2021 CalPERS Experience Study and Review of Actuarial Assumptions.

Incorporates full generational mortality improvement using 80% of Scale MP 2020 published by the Society of Actuaries. For more details, please refer to the CalPERS website.

Discount Rate - The discount rate used to measure the total pension liability as of the measurement date of June 30, 2024 was 6.90% for the Plan, which is the same as the discount rate used as the measurement date of June 30, 2023. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rate, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability. A detailed report testing these projections can be obtained from the CalPERS website.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long- term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated and, combined with risk estimates, are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return.

The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation.

78 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

The expected real rates of return by asset class are as follows:

Asset Class
Assumed
Asset
Allocation

Real Return
Years 1 – 101,2

Global equity-cap-weighted 30.00% 4.54%
Global equity non-cap-weighted 12.00 3.84
Private Equity 13.00 7.28
Treasury 5.00 0.27
Mortgage-backed Securities 5.00 0.50
Investment Grade Corporates 10.00 1.56 High Yield 5.00 2.27
Emerging Market Debt 5.00 2.48
Private Debt 5.00 3.57
Real Assets 15.00 3.21 Leverage (5.00) (0.59)
1 An expected inflation of 2.30% us ed for this period. 2 Figures are based on the 2021-22 Asset Liability Management Study

(c) Changes in the Net Pension Liability

The change in the Net Pension Liability for the Miscellaneous Plan over the measurement period follows:

Increase (Decrease)
Total Pension
Liability
Plan Fiduciary
Net Position
Net Pension
Liability
Balance at June 30, 2023 $220,735,241 $151,402,897 $69,332,344 Changes in the year:

Service cost 4,043,248 - 4,043,248
Interest on the total pension liability 15,642,176 - 15,642,176 Differences between actual and expected
experience
10,401,914 - 10,401,914
Changes in assumptions - - -
Plan to plan resource movement - - -
Changes in benefit terms - - -
Contribution – employer - 7,494,560 (7,494,560)
Contribution - employee - 1,857,995 (1,857,995)
Investment Income - 14,464,474 (14,464,474)
Administrative expenses - (123,197) 123,197
Benefit payments, including refunds of
employee contributions
(12,921,157) (12,921,157) -
Other Miscellaneous Income/(Expense) - - -
Net Changes 17,166,181 10,772,675 6,393,506
Balance at June 30, 2024 (Measurement Date) $237,901,422 $162,175,572 $75,725,850

79 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

Sensitivity of the Net Pension Liability to Changes in the Discount Rate - The following presents the net pension liability of the City for the Miscellaneous Plan, calculated using the discount rate for the Plan, as well as what the Local Government’s net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Miscellaneous
1% Decrease 5.90%
Net Pension Liability $106,099,957

Current Discount Rate 6.90%
Net Pension Liability $75,725,850

1% Increase 7.90%
Net Pension Liability $50,612,177

Pension Plan Fiduciary Net Position – Detailed information about the pension plan’s fiduciary net position is available in a separately issued CalPERS financial report.

(d) Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions

For the year ended June 30, 2025, the City recognized pension expense for the Miscellaneous Plan of $13,687,784. At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to pension from the following sources:

Deferred Outflows
of Resources
Deferred Inflows
of Resources
Pension contributions subsequent to measurement date 8,343,510$ -$ Changes of assumptions - - Differences between expected and actual experiences 7,782,576 - Net differences between projected and actual earnings
on plan investments 2,335,585 -
Total 18,461,671$ -$

$8,343,510 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2026. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Year Ended June 30
2026 4,653,993$
2027 6,940,288
2028 (646,050)
2029 (830,070)
Thereafter -

80 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

(e) Payable to the Pension Plan

At June 30, 2025, the City reported a payable of $120,138 for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2025.

NOTE 15 – PENSION PLAN - SAFETY

(a) General Information about the Safety Pension Plan

Plan Description - All qualified permanent and probationary safety employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (Plan) administered by the California Public Employees' Retirement system (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other). Plan assets may be used to pay for benefits for any employer rate plan of the safety and miscellaneous pools.

Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors three rate plans for safety. Benefit provisions under the Plan are established by State statute and Local Government resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website. Copies of the Fund's annual financial report may be obtained from CALPERS' executive office: 400 P Street, Sacramento, CA 95814. A separate report for the City's plan within the Fund is not available.

Benefits Provided - CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits are 10 years of service. The death benefit is one of the following: the Basic Death Benefit, Lump Sum, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

The Plans’ provisions and benefit tiers in effect at June 30, 2025, are summarized as follows:

Safety Plan
Hire Date

Prior to
September 14,
2012 (Classic)
On or After
September 14,
2012 and prior to
January 1, 2013
(Second Tier)
On or after
January 1, 2013
(PEPRA)
Benefit Formula 3.0% @ 50 3.0% @ 50 2.7% @ 57
Benefit Vesting Schedule 5 years of service 5 years of service 5 years of service Benefit Payments Monthly for life Monthly for life Monthly for life Retirement Age 50 50 50-57
Monthly Benefits, as a % of Eligible Compensation 3.0% 3.0% 2.0%-2.7% Required Employee Contribution Rates 9% 9% 14.50%
Required Employer Contribution Rates 29.30% 27.84% 14.72% Required Unfunded Accrued Liability Contribution $6,152,984 $36,708 $30,144 81 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

Contributions – Section 20814 (c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan is determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the cost of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Annual contributions are funded by the General Fund.

For the measurement period ending June 30, 2024 (the measurement date), the contributions applied to the net pension liability for the Safety Plan were $8,259,682.

(b) Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions – Safety Plan

As of June 30, 2025, the City reported net pension liabilities for its proportionate shares of the net pension liability of the Safety Plan as follows:

Proportionate Share of
Net Pension Liability
Total Safety Net Pension Liability $76,166,008

The City’s net pension liability for the Safety Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2024, and the total pension liability was determined by an actuarial valuation as of June 30, 2023 rolled forward to June 30, 2024 using standard update procedures. In determining the City’s rate plan’s proportionate share of the net pension liability, the total pension liability using the output from the Actuarial Valuation System and the fiduciary net position provided by CalPERS’ Financial Office are first determined for the individual rate plans and the risk pool as a whole on the Valuation Date. The first calculation uses the risk pool’s total pension liability and fiduciary net position at the Valuation Date to determine the net pension liability at the Valuation Date.

Using standard actuarial roll forward methods, the risk pool’s total pension liability is then computed at the Measurement Date. The fiduciary net position is then determined by the CalPERS’ Financial Office at the Measurement Date. Next, the individual employer rate plans’ share of the total pension liability, fiduciary net position and net pension liability are calculated at the Valuation Date. Using the individual employer rate plan’s share of the risk pool total pension liability and fiduciary net position, the proportionate shares of the total pension liability and fiduciary net position are determined for each employer rate plan. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2023 and 2024 are as follows:

Safety Plan
Proportion – June 30, 2023 .62006%
Proportion – June 30, 2024 .62805%
Change – Increase (Decrease) .00799%

82 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

For the year ended June 30, 2025, the City recognized pension expense of $15,511,868. At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows
of Resources
Deferred Inflows
of Resources
Pension contributions subsequent to measurement date 8,826,864$ -$ Changes of assumptions 1,876,574 -
Differences between expected and actual experiences 6,215,824 202,103 Change in employer’s proportion 568,885 530,661 Change in employer’s proportion and difference
between the employer’s contributions and the
employer’s proportionate share of contributions 1,428,531 616,860 Net differences between projected and actual earnings
on plan investments 3,681,518 -
Total 22,598,196$ 1,349,624$

$8,826,864 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year end June 30, 2026.

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Year Ended
June 30

2026 $4,816,158
2027 8,858,560
2028 6,637
2029 (1,259,647)

Actuarial Assumptions – The total pension liability in the June 30, 2023 actuarial valuation was determined using the following actuarial assumptions:

Safety Plan
Valuation Date June 30, 2023
Measurement Date June 30, 2024
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:

Investment Rate of Return 6.90%
Inflation 2.30%
Projected Salary Increase Varies by Entry Age and Service Mortality Derived using CalPERS’
Membership Data for all Funds
Post-retirement benefit increase Contract COLA up to 2.30% until Purchasing Power Protection
Allowance Floor on Purchasing
Power applies

The mortality table used was developed on CalPERS-specific data. The rates incorporate Generational Mortality to capture ongoing mortality improvement using 80% of Scale MP 2020 published by the Society 83 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

of Actuaries. For more details, please refer to the 2021 experience study report that can be found on the CalPERS website.

Discount Rate - The discount rate used to measure the total pension liability as of the measurement date of June 30, 2024 was 6.90% for the Plan. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rate, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability. A detailed report testing these projections can be obtained from the CalPERS website.

In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated and, combined with risk estimates, are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return.

The expected real rates of return by asset class are as follows:

Asset Class
Assumed
Asset
Allocation

Real Return
Years 1 – 101,2

Global equity-cap-weighted 30.00% 4.54%
Global equity non-cap-weighted 12.00 3.84
Private Equity 13.00 7.28
Treasury 5.00 0.27
Mortgage-backed Securities 5.00 0.50
Investment Grade Corporates 10.00 1.56 High Yield 5.00 2.27
Emerging Market Debt 5.00 2.48
Private Debt 5.00 3.57
Real Assets 15.00 3.21 Leverage (5.00) (0.59)
1 An expected inflation of 2.30% us ed for this period. 2 Figures are based on the 2021-22 Asset Liability Management Study

84 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

Sensitivity of the Net Pension Liability to Changes in the Discount Rate - The following presents the City’s proportionate share of the net pension liability of the plan, calculated using the discount rate for the plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower (5.90%) or 1-percentage point higher (7.90%) than the current rate:

Safety Plan
1% Decrease 5.90%
Net Pension Liability $112,998,602

Current Discount Rate 6.90%
Net Pension Liability $76,166,008

1% Increase 7.90%
Net Pension Liability $46,042,124

Pension Plan Fiduciary Net Position – Detailed information about the pension plan’s fiduciary net position is available in a separately issued CalPERS financial report.

(c) Payable to the Pension Plan

At June 30, 2025, the City reported a payable of $107,087 for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2025.

NOTE 16 – SUPPLEMENTARY RETIREMENT PLAN

(a) General Information about the Police Supplementary Retirement Plan and Benefits Provided

Employees are eligible to receive benefits under this plan if he or she meets the requirements under one of the three tiers of the plan. The fund is an agent multiple-employer defined benefit plan established under Section 401 (a) and tax-exempt under Section 501 (a) of the Internal Revenue Code of 1986 and meets the requirements of a pension trust under California Government Code Sections 53215-53224. The trust is maintained by Public Agency Retirement Services (PARS) and provides for retirement, survivor continuance, pre-retirement disability and pre-retirement death benefits based upon the tier the member qualifies within. The plan is closed. Employee vesting is determined within each tier:

 Tier I – Designated eligible employee by Plan Administrator that has terminated from employment and applied for benefits under plan vest immediately.

 Tier II – Vest after five years of employment.

 Tier III – Employee vested if a full time Sworn Police Officer on or after September 1, 2007 and has terminated employment and concurrently retires under a service, disability or industrial disability retirement under CALPERS prior to December 31, 2012.

These benefit provisions and all other requirements are established by State Statute and City ordinance.

Copies of the Fund’s annual financial report may be obtained from PARS office: P.O. Box 12919, Newport Beach, CA 92658-2919. A separate report for the City’s plan within the fund is not available.

85 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

The Plans’ provisions and benefits in effect at June 30, 2025, are summarized as follows:

Supplementary Plan
Effective Date

Tier 1
September 1, 2007

Tier II
September 1,
2007
Tier III
September 1,
2007
Benefit Formula Amount set forth
on Schedule A of
Plan Documents –
no employees in
this Tier
9% of CalPERS
3% @50 benefit
and not more
than 8.1% of
Final
Compensation
9% of CalPERS
Disability benefit
and not more
than 8.1% of
Final
compensation
Benefit Vesting Schedule Designated by
Plan
Administrator
5 years of service Disability
retirement
directly from
City under
CalPERS
Benefit Payments Monthly for life Monthly for life Monthly for life Retirement Age 50-55 50 50
Monthly Benefits, as a % of Eligible
Compensation

2.0%-2.7% 1.426%-2.418% 1.0%-2.5%
Required Employee Contribution Rates 0% 0% 0%
Required Employer Contribution Rates Pay as you go Pay as you go Pay as you go

Employees Covered – At June 30, 2025, the following employees were covered by the benefit terms for the Supplementary Plan:

Supplementary Plan
Inactive employees or beneficiaries currently receiving benefits 13 Inactive employees entitled to but not yet receiving benefits 0 Active employees 0
Total 13

Contributions – There is no requirement imposed by PARS to contribute any amount beyond the pay as you go contributions. For the fiscal year 2025, the City did not make any contributions as the plan is fully funded with a net pension asset. Contributions to the plan are made by the General Fund.

(b) Net Pension Liability

The City’s net pension liability for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The General Fund is responsible for liquidating the Net Pension Liability for the Plan. The net pension liability of the Plan is measured as of June 30, 2025, using an annual actuarial valuation as of June 30, 2023 rolled forward to June 30, 2025 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.

86 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

Actuarial Assumptions – The total pension liability in the June 30, 2023 actuarial valuation was determined using the following actuarial assumptions:

Supplementary Plan
Valuation Date June 30, 2023
Measurement Date June 30, 2025
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 4.50%
Inflation 2.50%
Payroll Growth (1) 0%
Projected Salary Increase (1) 0%
Investment Rate of Return 4.50%
Mortality Projected fully generational with
Scale MP-2021

(1) This is a closed plan

The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2023 valuation were based on the results of an actuarial experience study for the period 2000 to 2019 for CalPERS. Further details of the Experience Study can found on the CalPERS website.

Discount Rate - The discount rate used to measure the total pension liability at June 30, 2025 was 4.5% for the Plan based upon the S&P Municipal Bond 20 Year High Grade Rate Index.

According to Paragraph 30 of Statement 68, the long-term discount rate should be determined without reduction for pension plan administrative expense. The long-term expected rate of return was based upon the S&P Municipal Bond 20 Year High Grade Rate Index as selected by the City and is not reduced for administrative expenses. All of the plan’s PARS assets are invested in a moderately conservative portfolio with a target asset allocation of 30% equity, 65% fixed income and 5% cash.

(c) Changes in the Net Pension Liability

The change in the Net Pension Liability for the Supplementary Plan follows:

Increase (Decrease)
Total Pension
Liability
Plan Fiduciary
Net Position
Net Pension
Liability (Asset)
Balance at June 30, 2024 $1,9214,924 $1,954,961 ($40,037) Changes in the year:

Interest on the total pension liability 83,923 - 83,923 Differences between actual and expected
experience

-

-

-
Changes in assumptions - - -
Contribution – employer - - -
Net investment income - 170,935 (170,935)
Administrative expenses - (468) 468
Benefit payments, including refunds of
employee contributions
(99,942) (99,942) -
Net Changes (16,019) 70,525 (86,544)
Balance at June 30, 2025 $1,898,905 $2,025,486 ($126,581)

87 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

Sensitivity of the Net Pension Liability to Changes in the Discount Rate - The following presents the net pension liability of the City for the Supplementary Plan, calculated using the discount rate for each Plan, as well as what the Local Government’s net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Supplementary
1% Decrease 3.5%
Net Pension Liability $123,875

Current Discount Rate 4.5%
Net Pension Liability/(Asset) ($126,581)

1% Increase 5.5%
Net Pension Liability/(Asset) ($333,210)

Pension Plan Fiduciary Net Position – Detailed information about the pension plan’s fiduciary net position is available in a separately issued PARS financial report.

(d) Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions

For the year ended June 30, 2025, the City recognized pension expense for the Supplementary Plan of $18,134. At June 30, 2025, the City reported deferred outflows of resources and deferred outflows of resources related to pension from the following sources:

Deferred
Inflows of
Resources
Pension contributions subsequent to measurement date $ - Differences between actual and expected experience -
Changes in assumptions -
Net differences between projected and actual earnings
on plan investments
20,308
Total $20,308

Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Year Ended
June 30

2026 $39,502
2027 (19,463)
2028 (23,274)
2029 (17,073)
2030 -
Thereafter -
(e) Payable to the Pension Plan

At June 30, 2025, the City did not report a payable for an amount outstanding amount of contributions to the pension plan required for the year ended June 30, 2025.

88 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

NOTE 17 – PENSION PLAN – DEFINED CONTRIBUTION
The City contributes to one of three different defined contribution pension plans for its full-time employees in the Management, Confidential and Treatment Plant Employees Association (TPEA) Bargaining Units.

Employees may elect to enroll in either National Deferred Compensation or CalPERS 457 deferred compensation plan (“Plan”). All plans are administered by the respective contracting plan agencies. Benefit terms, including contribution requirements, for the Plan are established and may be amended by the City Council. The City is required to contribute a percentage of annual base salary or a flat amount, to individual employee accounts for each participating employee. Contribution levels are as follows by employee bargaining unit:

Bargaining Unit City Contribution
Management Unit – Executive Management 5% annual base pay Management Unit – Senior/Mid Management 2% annual base pay Confidential Unit and TPEA $75 month
Employees are permitted to make contributions up to applicable Internal Revenue Code limits. For the year ended June 30, 2025, employee contributions totaled $1,024,502, and the City recognized pension expense of $185,597.

Employees are immediately vested in their own, and City, contributions and earnings on those contributions.

The City had no liability to the Plan at June 30, 2025.

NOTE 18 – PUBLIC AGENCY RETIREMENT SYSTEM (PARS) – ALTERNATE RETIREMENT SYSTEM

The City does not participate in Social Security and therefore provides an alternate retirement system, PARS, to all part-time employees in lieu of Social Security. PARS requires a 7.5% of base pay contribution from enrolled participants. The City has elected to contribute 1.3% of this contribution, with part-time employees paying the remaining 6.2%. During fiscal year 2025, the City contributed $36,958 dollars to the PARS plan.

NOTE 19 – OTHER POST EMPLOYMENT BENEFITS (OPEB) PLANS OVERVIEW

The City of Antioch has three OPEB plans: Management Plan; Miscellaneous Plan; and Police Plan.

Information about each plan and its provisions follow in note 20. A summary table of the plans related net OPEB liabilities and deferrals follows to aid in financial reporting reconciliation to the government-wide statements.

89 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

Net OPEB
Asset
Net OPEB
Liability
OPEB Related
Amounts
Contributions
After
Measurement
Date
Deferred
Inflows of
Resources
OPEB Expense
(Income)
Management Plan -$ 15,602$ 153,819$ 950,505$ 162,852$ 210,974$ Miscellaneous Plan 1,613,419 - 480,502 615,364 2,985,370 (668,176) Police Plan - 19,471,823 3,800,306 2,505,122 9,553,232 (1,157,564) Total 1,613,419$ 19,487,425$ 4,434,627$ 4,070,991$ 12,701,454$ (1,614,766)$ Deferred Outflows of Resources

NOTE 20 – OTHER POST EMPLOYMENT BENEFITS (OPEB)

(a) Medical After Retirement Plan Trust

Plan Description – The City provides postretirement medical benefits to all eligible employees and their surviving spouses under the provisions of three formal City-sponsored plans (Management Plan, Miscellaneous Plan, and Police Plan). The effective date varies based upon the employee's classification and related memorandum of understanding (MOU). For all employees who retire from service with at least 10 years of service (either regular retirement or disability retirement), the City shall pay a portion of their medical premiums based on their respective MOU currently in effect. The plans include an implicit subsidy for coverage prior to coverage under Medicare. Payments are reduced when the retiree or surviving spouse is eligible for Medicare. The three City-sponsored plans are closed to new entrants. The City's contributions are advanced-funded on an actuarially determined basis and recorded in the Agent Multiple-Employer CalPERS Trust (CERBT). The CERBT is a Section 115 Trust set up for the purpose of receiving employer contributions that will prefund health and other post employment benefit costs for retirees and their beneficiaries. The CERBT accounts for the separate plans in one master trust account for the City with three subgroups, one for each plan. Assets of each plan are restricted to pay for benefits of those plan members or beneficiaries only. The CERBT is administered by CalPERS, and is managed by an appointed board not under the control of the City Council. The trust meets all criteria as prescribed by GASB 75. The trust is not considered a component unit by the City and has been excluded from these financial statements.

Employees Covered - As of the June 30, 2023 actuarial valuation, the following current and former employees were covered by the benefit terms of the three City-sponsored plans:

Management
Plan
Miscellaneous
Plan Police Plan Total
Active employees 39 162 126 327 Inactive employees or beneficiaries
currently receiving benefits 77 81 74 232 Inactive employees entitled to, but
not yet receiving benefits 10 61 27 98 Total 126 304 227 657

The City makes contributions to the CERBT based on a percentage of active employee payroll in governmental and business-type funds. The General Fund, individual non-major Special Revenue funds and Enterprise Funds which provide for employee personnel costs are responsible for liquidating their respective share of the Net OPEB Liability.

90 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

Contributions - There is no requirement imposed by CalPERS, to contribute any amount beyond the pay- as-you-go contributions. The cost of monthly insurance premiums may be shared between the retiree and the City. The cost sharing varies depending on: date of hire; the dependent status; and plan selected. A minimum employer monthly contribution requirement is established and may be amended by the CalPERS Board of Administration and applicable laws. Within the parameters of the law, individual contracting agencies, such as the City, are allowed to establish and amend the level of contributions made by the employer towards the monthly cost of the plans. Changes to the employer contribution amount towards retiree benefits are recorded in a resolution adopted by the City Council. Beginning in fiscal year 2020, the City’s annual contributions are based on an amount to cover the pay-as-you-go cost of benefits provided, with contributions in excess of that amount to meet the actuarial determined contribution. For the fiscal year ended June 30, 2025, the City’s cash contribution to the plans were as follows:

Management
Plan
Miscellaneous
Plan Police Plan Total
Cash contributions 884,721$ 489,277$ 2,327,842$ 3,701,840$ Estimated implied subsidy 65,784 126,087 177,280 369,151 Total payments 950,505$ 615,364$ 2,505,122$ 4,070,991$

OPEB Plan Fiduciary Net Position – CalPERS issues a publicly available fiduciary net position by employer that may be obtained from CalPERS, 400 Q Street, Sacramento, CA 95811.

(b) Net OPEB Liability

The City’s net OPEB liability was measured as of June 30, 2024 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2023 that was rolled forward to determine the June 30, 2024 total OPEB liability based on the following actuarial methods and assumptions:

Actuarial Assumptions:

Discount Rate 6.50%
Inflation 2.50%
Projected Salary Increase 3.00%
Investment Rate of Return 6.50%
Mortality MacLeod Watts Scale 2022
applied generationally
Participants Valued No future entrants
Healthcare Trend 6.5% in 2025 to 3.9% by 2075

Demographic actuarial assumptions used in the June 30, 2023 valuation were based on the results of a 2021 actuarial experience study issued in November 2021 by CalPERS except for a different basis used to project future mortality rates. Further details of the Experience Study can found on the CalPERS website.

Mortality rates were calculated using MacLeod Watts Scale 2022 which is a two-dimensional mortality improvement scale reflecting both age and year of mortality improvement. The underlying base scale is MP-2021 transitioned to the Social Security Administration (SSA) Intermediate Scale linearly over the 10 - year period 2021-2030. After this transition period, the MacLeod Watts Scale uses the constant mortality improvement rate from the SSA Intermediate Scale from 2030-2044 with a final step down in 2045. Scale MP-2021 can be found at the SOA website and the projections scales used in the 2021 Social Security Administrations Trustees Report and the SSA website.

91 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

The long-term expected rate of return on OPEB plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:

Target
Allocation
General
Inflation Rate
Assumption
Global Equity 49% 2.40%
Fixed Income 23% 2.40%
Global Real Estate (REITs) 20% 2.40%
Treasury Inflation Protected Securities 5% 2.40%
Commodoties 3% 2.40%
Total 100%

Discount Rate – The discount rate used to measure the total OPEB liability was 6.50%. The projection of cash flows used to determine the discount rate assumed that the City will contribute the full actuarial determined contribution. When sufficient contributions to the trust are made in order to prefund the OPEB liabilities, GASB75 allows the use of a rate up to the expected rate of return of the trust.

Sensitivity of the Net OPEB Liability/(Asset) to Changes in the Discount Rate – The following presents the net OPEB liability of the plans if they were calculated using a discount rate that is one percentage point lower or one percentage point higher that the current rate, for the measurement period ended June 30, 2024:

1% Decrease-

5.50%
Current Rate-

6.50%
1% Increase-

7.50%
Management Plan 381,749$ 15,602$ (300,677)$ Miscellaneous Plan (781,626) (1,613,419) (2,316,419)
Police Plan 23,480,303 19,471,823 16,188,774
Totals 23,080,426$ 17,874,006$ 13,571,678$

Sensitivity of the Net OPEB Liability/(Asset) to Changes in the Health Care Cost Trend Rates – The following presents the net OPEB liability of the plans if they were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher that the current rate, for the measurement period ended June 30, 2024:

1% Decrease Current Trend 1% Increase
Management Plan (299,157)$ 15,602$ 379,340$ Miscellaneous Plan (2,410,908) (1,613,419) (649,953)
Police Plan 15,831,500 19,471,823 23,945,106
Totals 13,121,435$ 17,874,006$ 23,674,493$

92 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

(c) Changes in the OPEB Liability/(Asset)

The changes in the net OPEB liability/(Asset) for the plans are as follows:

Total OPEB
Liability
Plan Fiduciary
Net Position
Net OPEB
Liability
Balance at June 30, 2024 4,691,048$ 3,759,444$ 931,604$ Changes recognized for the measurement period:

Service cost 55,819 - 55,819 Interest 268,311 - 268,311 Changes of assumptions (140,043) - (140,043) Differences between expected and actual experience 7,366 - 7,366 Contributions - employer - 696,662 (696,662) Net investment income - 412,018 (412,018) Benefit payments (696,662) (696,662) - Administrative expense - (1,225) 1,225 Net Changes (505,209) 410,793 (916,002) Balance at June 30, 2025
(Measurement Date June 30, 2024) 4,185,839$ 4,170,237$ 15,602$ Increase (Decrease)
Management Plan

Total Plan Net OPEB
OPEB Fiduciary Net Liability/
Liability Position (Asset)
Balance at June 30, 2024 7,794,285$ 8,057,601$ (263,316)$ Changes recognized for the measurement period:

Service cost 229,579 - 229,579 Interest 471,394 - 471,394 Changes of assumptions (315,894) - (315,894) Differences between expected and actual experience (44,765) - (44,765) Contributions - employer - 792,319 (792,319) Net investment income - 900,755 (900,755) Benefit payments (592,187) (592,187) - Administrative expense - (2,657) 2,657 Net Changes (251,873) 1,098,230 (1,350,103) Balance at June 30, 2025
(Measurement Date June 30, 2024) 7,542,412$ 9,155,831$ (1,613,419)$ Increase (Decrease)
Miscellaneous Plan

93 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

Total OPEB
Liability
Plan Fiduciary
Net Position
Net OPEB
Liability
Balance at June 30, 2024 27,860,429$ 9,090,257$ 18,770,172$ Changes recognized for the measurement period:

Service cost 417,276 - 417,276 Interest 1,690,774 - 1,690,774 Changes of assumptions (1,507,221) - (1,507,221) Differences between expected and actual experience 2,901,331 - 2,901,331 Contributions - employer - 1,751,534 (1,751,534) Net investment income - 1,052,035 (1,052,035) Benefit payments (1,120,200) (1,120,200) -
Administrative expense - (3,060) 3,060 Net Changes 2,381,960 1,680,309 701,651
Balance at June 30, 2025
(Measurement Date June 30, 2024) 30,242,389$ 10,770,566$ 19,471,823$ Increase (Decrease)
Police Plan

(d) Recognition of Deferred Inflows and Deferred Outflows of Resources

Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amount are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense.

(e) OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB

For the fiscal year ended June 30, 2024, the City recognized total OPEB income of $1,614,766. As of the fiscal year ended June 30, 2025, the City reported deferred outflows and inflows of resources related to OPEB from the following sources:

Deferred Outflows
of Resources
Deferred Inflows
of Resources
OPEB contributions subsequent to measurement date 950,505$ -$ Changes of assumptions - 162,852 Differences between expected and actual experience 119,032 - Net difference between projected and actual earnings
on OPEB plan investments 34,787 -
Total 1,104,324$ 162,852$
Management Plan

94 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

The $950,505 reported as deferred outflows of resources related to Management Plan contributions subsequent to the June 30, 2024 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2026. Other amounts reported as deferred inflows of resources related to OPEB will be recognized in expense as follows:

Management Plan
Fiscal Year Ended
June 30:

Net Deferred Outflows
(Inflows) of Resources
2026 (14,992)$
2027 108,966
2028 (66,462)
2029 (36,545)

Deferred Outflows
of Resources
Deferred Inflows
of Resources
OPEB contributions subsequent to measurement date 615,364$ -$ Changes of assumptions 328,347 1,309,298 Differences between expected and actual experience - 1,676,072 Net difference between projected and actual earnings
on OPEB plan investments 152,155 -
Total 1,095,866$ 2,985,370$
Miscellaneous Plan

The $615,364 reported as deferred outflows of resources related to Miscellaneous Plan contributions subsequent to the June 30, 2024 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2026. Other amounts reported as deferred inflows of resources related to OPEB will be recognized in expense as follows:

Miscelleneous Plan
Fiscal Year Ended
June 30:

Net Deferred Outflows
(Inflows) of Resources
2026 (912,004)$
2027 (259,777)
2028 (308,295)
2029 (328,395)
2030 (292,636)
Thereafter (403,761)

95 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

Deferred Outflows
of Resources
Deferred Inflows
of Resources
OPEB contributions subsequent to measurement date 2,505,122$ -$ Changes of assumptions 1,262,095 6,419,095 Difference between expected and actual experience 2,538,211 3,069,376 Net difference between projected and actual earnings
on OPEB plan investments - 64,761 Total 6,305,428$ 9,553,232$
Police Plan

The $2,505,122 reported as deferred outflows of resources related to Police Plan contributions subsequent to the June 30, 2024 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2026. Other amounts reported as deferred inflows of resources related to OPEB will be recognized in expense as follows:

Police Plan
Fiscal Year Ended
June 30:

Net Deferred Outflows
(Inflows) of Resources
2026 (2,259,114)$
2027 (1,796,443)
2028 (1,870,417)
2029 15,198
2030 64,580
Thereafter 93,270

(f) Medical After Retirement Plan Account

Employees hired after September 1, 2007 are not eligible for post employment medical benefits as defined in the previous plan. The City has created a medical after retirement program in which the City will contribute 1.5% of the employee’s base monthly salary into an account established for the employee to be used for future medical benefits. This plan is being administered by Nationwide Retirement Solutions. The City will match an additional amount of up to 1.0% of the employee contribution, for a total City contribution not to exceed 2.5%. Employees have the right to their individual plan upon separation of employment. As of June 30, 2025, there were 282 participants in the plan. During the year, the City contributed $489,181 towards employee accounts.

NOTE 21 - RISK MANAGEMENT

The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disaster. The City currently reports its risk management activities in its General Fund and Loss Control Internal Service Fund.

The City participates in the Municipal Pooling Authority (MPA), a joint powers agency (risk-sharing pool) established to provide an independently managed self-insurance program for members. The purpose of MPA is to spread the adverse effect of losses among the member agencies and to purchase excess insurance as a group, thereby reducing its expense.

96 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

The City's deductibles and maximum coverage follow:

Coverage Deductible MPA Excess Liability

General liability $50,000 $50,001-$1,000,000 $1,000,001- $29,000,000

Workers compensation $0 $0-$500,000 $500,001-$50,000,000

Property damage $25,000 all risk; $100,000 flood $0 $1 billion all risk; $25,000,000 flood

The City contributes its pro rata share of anticipated losses to a pool administrated by MPA. Should actual losses among participants be greater than the anticipated losses, the City will be assessed retrospectively its pro rata share of that deficiency. Conversely, if the actual losses are less than anticipated, the City will be refunded its pro rata share of the excess. The City paid premiums of $9,776,762 during the year ended June 30, 2025. MPA has obtained excess general liability coverage in the amount of $28,000,000 for total coverage of $29,000,000 through participation in the California Joint Powers Risk Management Association. MPA has also purchased excess property damage coverage through various commercial carriers. No claims have exceeded excess liability coverage in the past three fiscal years.

Claims expenditures and liabilities are reported when it is probable that a loss has occurred, and the amount of that loss can be reasonably estimated and includes incremental claim expenses. Allocated and unallocated claims adjustment expenditures are included in the liability balance. These losses include an estimate of claims that have been incurred but not reported. The claim liability balances at June 30, 2025 are discounted at 2.0%. This liability is the City's best estimate based on available information. Changes in the reported liability resulted from the following:

Beginning of Deductibles End of
Fiscal Year and Charges Fiscal Year
Liability in Estimates Payments Liability
2022-2023 1,885,694$ 1,334,170$ 607,203$ 2,612,661$ 2023-2024 2,612,661 (283,928) 943,014 1,385,719 2024-2025 1,385,719 (43,114) 681,184 661,421

NOTE 22 – JOINTLY GOVERNED ORGANIZATIONS

(a) Contra Costa County Home Mortgage Finance Authority

The City and Contra Costa County are members of the Contra Costa Home Mortgage Financing Authority (Home Mortgage). The Home Mortgage issued 1984 Home Mortgage Revenue Bonds for the purpose of facilitating the financing of low-income home mortgages in the City and County. The City made no contributions to the Home Mortgage during the fiscal year ended June 30, 2021. The Home Mortgage is governed by a board consisting of representatives of the County and City. The board controls the operations and finances of the Authority, independent of influence by the City. Therefore, the Home Mortgage is excluded from the City's reporting entity. The Home Mortgage's financial statements are available by contacting the Contra Costa County Community Development Department, 651 Pine Street, Martinez, CA 94553-1229, 925-646-4208.

97 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

NOTE 23 - COMMITMENTS AND CONTINGENCIES

(a) Grants

The City participates in Federal and State grant programs. These programs have been audited by the City's independent auditors in accordance with the provisions of the Federal Single Audit Act Amendments of 1996, and applicable Federal and State requirements. No cost disallowances were proposed as a result of these audits; however, these programs are still subject to further examination by the grantors and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time. The City expects such amounts, if any, to be immaterial.

(b) Pending Litigation

The City is a defendant in a number of lawsuits, which have arisen in the normal course of business. While substantial damages are alleged in some of these actions, their outcome cannot be predicted with certainty.

In the opinion of the City Attorney, these actions when finally adjudicated will not have a material adverse effect on the financial position of the City.

(d) Encumbrances

The City uses an encumbrance system as an extension of normal budgetary accounting for governmental funds. Under this system, purchase orders for the expenditures of monies are recorded in order to reserve that portion of applicable appropriations. Encumbrances outstanding at year-end are recorded as restricted, committed or assigned fund balance, depending on the classification of the resources used to liquidate the encumbrance, since they do not constitute expenditures or liabilities. Outstanding encumbrances lapse at year-end and need to be re-appropriated by Council action in the new fiscal year.

Significant encumbrance totals by major and non-major funds outstanding as of June 30, 2025, were as listed below:

Amount
Major Governmental Funds:

General Fund $737,266
Non-Major Special Revenue Funds:

CalVIP 150,885
Asset Forfeiture 524,626
RMRA 1,016,659
Delta Fair 237,414
Park in Lieu 2,311,489
Measure J 1,701,547
Gas Tax 257,201
Non-Major Capital Project Funds:

Capital Improvement 511,151
Total Non-Major Governmental Funds 6,035,461
Total Governmental Funds 6,772,727
Major Enterprise Funds:

Water Fund $795,810
Total Enterprise Funds $795,810
Total Significant Encumbrances Outstanding $7,568,537

98 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

(e) Construction Commitments

Among the significant construction commitments were $1,897,094 towards the Contra Loma Park renovation project, $1,093,304 towards L Street improvements, and $4,537,721 towards the Desalination Plant project .

NOTE 24 – SUCCESSOR AGENCY TRUST FOR ASSETS OF THE FORMER REDEVELOPMENT AGENCY

(a) Redevelopment Dissolution

On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

The Bill provides that upon dissolution of a redevelopment agency, either the City or another unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government. On January 24, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of City resolution number 2012/07.

After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

Successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

The Bill directs the State Controller of the State of California to review the propriety of any transfers of assets between the redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill. The State Controller conducted the review of the former Antioch Development Agency in late August 2013.

Management believes, in consultation with legal counsel, that the obligations of the former redevelopment agency due to the City are valid enforceable obligations payable by the successor agency trust under the requirements of the Bill. The City’s position on this issue in not a position of settled law and there is considerable legal uncertainty regarding this issue. It is reasonably possible that a legal determination may be made at a later date by an appropriate judicial authority that would resolve this issue unfavorably to the City. In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012.

The assets and activities of the dissolved redevelopment agency are reported in a fiduciary fund (private- purpose trust fund) in the financial statements of the City as the activities are under control of an Oversight Board which is comprised of seven members, five of which represent taxing entities, one member is a former redevelopment agency employee and one member is appointed by the Mayor. The State of California Department of Finance has final approval of all actions of the Successor Agency. The City provides administrative services to the Successor Agency to wind down the affairs of the former Antioch Development Agency.
99 City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

(b) Capital Assets

In December 2015, the California State Department of Finance approved a Long Range Property Management Plan of the Successor Agency. As part of this approved plan, any assets of the Successor Agency deemed for “Governmental Use” or “Future Development” were approved to be transferred to the City with three properties remaining with the Successor Agency that will be sold in the future.

Capital asset activity for the year ended June 30, 2025 was as follows:

July 1, 2024 Deletions June 30, 2025
Nondepreciable
Land 96,493$ -$ 96,493$ Total Nondepreciable Capital Assets 96,493$ -$ 96,493$

(c) Long-Term Obligations

The Successor Agency is responsible for two outstanding bonds of the former redevelopment agency and one bond of the Antioch Public Financing Authority. Although issued by the Antioch Public Finance Authority, repayment for a portion of the 2015A Lease Revenue Refunding Bonds is pledged for repayment by the former Antioch Development Agency therefore the associated liability has been transferred to the Successor Agency Trust.

Changes in long-term obligations for the year ended June 30, 2025 are as follows:

Amount
Balance Balance Due Within
July 1, 2024 Decreases June 30, 2025 One Year
2015A Lease Revenue Bonds 12,780,000$ (1,130,000)$ 11,650,000$ 1,230,000$ Unamortized Premiums 1,108,491 (138,560) 969,931 - Bonds with direct placement:
2009 Tax Allocation Bonds 547,884 (131,744) 416,140 135,169 Total obligations held by the
Successor Agency Trust 14,436,375$ (1,400,304)$ 13,036,071$ 1,365,169$

(1) Long-Term Debt Composition

Final Annual Principal Interest Original Issue Outstanding at Type of Indebtedness (Purpose) Maturity Installment Rates Amount June 30, 2025 Tax Allocation Bonds:
2009 - ADA Project 1 9/1/27 $95,343-142,289 2.60% 2,080,841$ 416,140$ Total tax allocation bonds 2,080,841 416,140 Lease Revenue Bonds:
2015A Issue - APFA Municipal Facilities, 5/1/32 $1,352,000-2,116,650 2.0-5.0% 19,315,000 11,650,000 Total lease revenue bonds 19,315,000 11,650,000 Total long-term obligations 21,395,841$ 12,066,140$

100
City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

(2) Long-Term Obligation Activity

The Successor Agency’s outstanding bonds from direct placement related to fiduciary activities of $416,140 are secured by tax increment revenues received by the former Antioch Development Agency, now the Successor Agency. The bonds were purchased in entirety and directly placed with the State Water Resources Control Board to finance a project within the redevelopment area. The bonds contain a provision that in the event of default, the bond trustee, upon written request of the Owners of not less than 25% in aggregate of bonds then outstanding, shall declare all principal and interest due and payable immediately.

(3) Debt Service Requirements

As of June 30, 2025, annual debt service requirements of governmental activities to maturity are as follows:

Year ending June 30: Principal Interest Principal Interest 2026 1,230,000$ 465,400$ 135,169$ 9,062$ 2027 1,255,000 403,900 138,683 5,502 2028 1,595,000 341,150 142,288 1,850 2029 1,715,000 261,400 - - 2030 1,850,000 175,650 - - 2031-2032 4,005,000 181,800 - - Total 11,650,000$ 1,829,300$ 416,140$ 16,414$ Lease Revenue Bonds Tax Allocation Bonds
Direct placement

On February 11, 2015, the Antioch Public Financing Authority (Authority) issued $23,155,000 in Lease Revenue Refunding Bonds (Municipal Facilities Project), Series 2015A with interest rates ranging between 2% and 5%. The Authority issued the bonds to refund the entire $4,740,000 of the outstanding ABAG 2001 Lease Revenue Bonds and $21,505,000 of the outstanding 2002 A&B Lease Revenue Refunding Bonds. $19,315,000 of the par amount of bonds issued are secured by the Successor Agency to the Antioch Development Agency. $3,840,000 of the par amount of bonds issued are an obligation of the City and discussed in Note 11. The refunding reduced total debt service payments over the next 18 years by $6,279,686. This results in an economic gain (difference between the present value of debt service payments on the old and new debt) of $5,314,114.

Interest payments and bond retirements are serviced by revenues generated by the tax increment from the former redevelopment agency. Contra Costa County remits funds from the Redevelopment Property Tax Retirement Trust Fund to the Successor Agency to pay enforceable obligations of the former agency every six months.

On September 24, 2009, the Antioch Development Agency issued $2,080,841 in Tax Allocation Bonds with an interest rate of 2.6%. The bonds were issued to finance the Markley Creek Project within the redevelopment area. Interest payments and bond retirements are serviced by revenues generated by the tax increment from the former redevelopment agency. Contra Costa County remits funds from the Redevelopment Property Tax Retirement Trust Fund to the Successor Agency to pay enforceable obligations of the former agency every six months.

101
City of Antioch
Notes to the Basic Financial Statements
For the year ended June 30, 2025

(d) Net Position

Total net position of the Successor Agency Private Purpose Trust Fund is negative ($12,337,681) due to the recognized enforceable obligations of the former redevelopment agency. All fiduciary funds of the City use the accrual, rather than the modified accrual, basis of accounting. This results in the obligation balances, tax allocation and lease revenue bonds in the case of the agency, recognized as liabilities in the trust resulting in negative net position. The agency receives allocations annually from the redevelopment property tax trust fund administered by Contra Costa County to pay the annual installment amounts due.

102

REQUIRED SUPPLEMENTARY INFORMATION
103
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

Budgetary Comparisons

1. Budgetary basis of accounting

The City follows these procedures in establishing the budgetary data reflected in the required supplementary information:

1. The City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following July 1. The operating budget includes proposed expenditures and the means of financing them.

2. Public hearings are conducted to obtain taxpayer comments.

3. The budget is legally enacted through passage of a minute order.

4. The City Manager is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that increase the total expenditures of any fund must be approved by the City Council. Expenditures may not legally exceed budgeted appropriations at the fund level without City Council approval.

5. The City adopts a two year budget for its General Fund, Special Revenue Funds, Debt Service Funds and Capital Projects Funds.

6. Budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America. Amounts presented include amendments approved by the City Council.

7. Encumbrance accounting is employed as an extension of formal budgetary integration in the City's governmental funds. Encumbrances outstanding at year end are reported as assignments of fund balances, since they do not yet constitute expenditures or liabilities. Encumbrances are reappropriated in the following year. Unexpended appropriations lapse at year end.

2. Excess of expenditures over appropriations

For the fiscal year ended June 30, 2025, total General Fund expenditures were under budget by $8,357,031, which is the legal level of budgetary control (fund level) for the City of Antioch.

3. General Fund Budgetary Highlights

Original budget compared to final budget. During the year, there was no need for significant amendments to increase either the original revenues as adopted or the original budgeted expenditures. The main sources of the revenue increase was an increase in projected investment income. There was a 50.7% increase in the final amended transfers in budget recognizing increased financing sources from the American Rescue Plan Special Revenue Fund for government services, and the return of funds from the Capital Improvement Capital Projects Fund to the General Fund for cancelled projects. Increase in appropriations were due to an increase in outside legal costs and an increase in general liability insurance premiums.

104
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

Final Percent
Adopted Amended Amount Change
Revenues 90,096,599$ 90,583,906$ 487,307$ 0.5% Expenditures 92,184,720 94,656,137 2,471,417 2.7% Transfers in 7,218,073 10,876,002 3,657,929 50.7% Transfers out 9,429,952 9,622,272 192,320 2.0% FY 2024/25 Increase (Decrease)

Final budget compared to actual results. The most significant differences between estimated revenues and actual revenues were as follows:

Final Revenue Actual
Budget Revenues Difference
Sales and use tax 38,407,462$ 38,173,547$ (233,915)$ Business license tax 4,258,000 4,127,502 (130,498) Licenses and permits 3,506,569 3,115,875 (390,694) Investment income and rentals 3,148,000 4,009,779 861,779 Other revenues 922,755 1,071,501 148,746

Sales tax revenues were less than anticipated due to the decrease in retail sales at some of the City’s largest retailers and sales tax contributors and a decrease in food sales. Business license taxes were less than anticipated due to lower gross sales for the City’s retail establishments, as the taxes are based on gross receipts.

Licenses and permit revenues were less than projected due to collecting less building permit revenue than estimated. Investment income was higher than projected due to higher than projected earnings on the City’s investment portfolio. Other revenues were higher than anticipated due to an increase in developer reimbursed work during the fiscal year.

The most significant differences between expected expenditures and transfers out and actual results by department and/or category were as follows:

Final Expenditure Actual
Budget Expenditures Difference
General government 15,563,264$ 14,532,912$ (1,030,352)$ Public works 14,558,363 12,384,859 (2,173,504) Police 51,774,296 49,519,109 (2,255,187)
Public safety and community resources 2,243,481 1,798,561 (444,920) Community development 6,254,806 5,651,262 (603,544) Capital outlay 3,561,003 1,716,729 (1,844,274) Transfers out 9,622,272 8,380,667 (1,241,605)

General government was under budget approximately $1M due to expenditures being either more or less than projected in the following departments within the general government category: City Attorney legal services less than anticipated ($348k); nondepartmental bad debt expense more than anticipated ($328k) due to write off of uncollectible accounts; City Manager contracts not completed by year end ($117k); City Clerk projects for 105
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

records and agenda management not completed by year end ($147k); and approximately $413k in salary savings across departments for vacancies.

Public works was under budget due to salary savings from vacancies of approximately $660,000 and another $886,000 for pavement and parks work not completed by year end. The budget for this work is being re- appropriated to the 2025-26 fiscal year and is included in assigned fund balance at year end.

Police was under budget due to salary savings from vacancies of approximately $1.2M, with another $1M for the purchase of software and safety equipment not able to be completed by year end. The budget for these purchases are being re-appropriated to the 2025-26 fiscal year and is included in assigned fund balance at year end.

Public safety and community resources was under budget due to salary savings from vacancies and programs and services for unhoused residents not completed by year end. The budget for these programs and services are being re-appropriated to the 2025-26 fiscal year and is included in assigned fund balance at year end.

Community development was under budget mainly due to salary savings from vacancies of approximately $372,000.

Capital outlay was under budget for police department maintenance and upgrade projects not able to be completed by fiscal year end. The budget for the projects was re-appropriated to the 2025-26 fiscal year and is included in assigned fund balance at year end.

Transfer out were under budget due to the subsidy to the City’s animal shelter and recreation programs being less than anticipated.

106
City of Antioch
Required Supplementary Information
General Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended June 30, 2025
Variance With Variance With
Original Budget - Final Budget
Over (Under) Over (Under)
Original Final Final Budget Actual Actual

REVENUES
Taxes:

Property 27,650,608$ 28,800,236$ 1,149,628$ 28,888,802$ 88,566$ Sales and use tax 20,988,718 18,486,237 (2,502,481) 18,179,493 (306,744) Sales and use tax - Measure W 21,727,902 19,921,225 (1,806,677) 19,994,054 72,829 Franchise 5,939,422 4,762,602 (1,176,820) 4,722,843 (39,759) Motor vehicle in-lieu 80,000 182,318 102,318 182,318 - Transient lodging tax 150,000 150,000 - 73,192 (76,808) Business license tax (Gross Receipts) 3,675,000 4,258,000 583,000 4,157,502 (100,498) Property transfer tax 600,000 570,000 (30,000) 555,313 (14,687) Licenses and permits 2,750,240 3,506,569 756,329 3,115,875 (390,694) Fines and penalties 75,100 20,124 (54,976) 27,103 6,979 Investment income and rentals 675,000 3,148,000 2,473,000 4,009,779 861,779 Revenues from other agencies 150,000 1,034,404 884,404 1,141,120 106,716 Current service charges 5,114,409 4,821,436 (292,973) 4,854,989 33,553 Other revenues 520,200 922,755 402,555 1,071,501 148,746 Total Revenues 90,096,599 90,583,906 487,307 90,973,884 389,978

EXPENDITURES
General government:

City Council 23,644 2,803 (20,841) 3,405 602 City Attorney 1,693,613 2,289,413 595,800 1,854,648 (434,765) City Manager 1,344,569 1,573,084 228,515 1,317,371 (255,713) City Clerk 929,668 1,127,024 197,356 814,628 (312,396) City Treasurer 490,484 445,139 (45,345) 441,937 (3,202) Human Resources 1,067,758 1,051,238 (16,520) 916,565 (134,673) Economic Development 1,339,149 754,879 (584,270) 594,901 (159,978) Finance 2,229,494 2,024,955 (204,539) 1,806,656 (218,299) Non-Departmental 5,440,988 6,294,729 853,741 6,782,801 488,072 Total general government 14,559,367 15,563,264 1,003,897 14,532,912 (1,030,352) Public works 11,742,060 14,558,363 2,816,303 12,384,859 (2,173,504) Public safety:

Police 54,670,183 51,774,296 (2,895,887) 49,519,109 (2,255,187) Public safety and community resources 3,003,473 2,243,481 (759,992) 1,798,561 (444,920) Total public safety 57,673,656 54,017,777 (3,655,879) 51,317,670 (2,700,107) Parks and recreation - 10,000 10,000 4,752 (5,248) Community development 8,161,637 6,254,806 (1,906,831) 5,651,262 (603,544) Capital outlay 48,000 3,561,003 3,513,003 1,716,729 (1,844,274) Debt service
Principal retirement - 662,846 662,846 662,844 (2) Interest and fiscal charges - 28,078 28,078 28,078 - Total debt service - 690,924 690,924 690,922 (2) Total expenditures 92,184,720 94,656,137 2,471,417 86,299,106 (8,357,031) Excess (deficiency) of revenues
over (under) expenditures (2,088,121) (4,072,231) (1,984,110) 4,674,778 8,747,009 Budgeted Amounts
See Notes to Required Supplementary Information
107
City of Antioch
Required Supplementary Information
General Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended June 30, 2025 (Continued)
Variance With Variance With
Original Budget - Final Budget
Over (Under) Over (Under)
Original Final Final Budget Actual Actual

OTHER FINANCING SOURCES (USES)
Transfers in 7,218,073 10,876,002 3,657,929 10,693,207 (182,795) Transfers out (9,429,952) (9,622,272) (192,320) (8,380,667) 1,241,605 Leases/subscriptions issued - - - 847,264 847,264 Total other financing sources (uses) (2,211,879) 1,253,730 3,465,609 3,159,804 1,906,074 Net change in fund balance (4,300,000) (2,818,501) 1,481,499 7,834,582 10,653,083 Fund balance - beginning of year 84,390,239 84,390,239 - 84,390,239 - Fund balance - end of year 80,090,239$ 81,571,738$ 1,481,499$ 92,224,821$ 10,653,083$ Budgeted Amounts
See Notes to Required Supplementary Information
108
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

Miscellaneous Employees Retirement System,
an Agent Multiple-Employer Defined Benefit Pension Plan As of June 30, 2025
Last 10 Years

SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS

2015 2016 2017
Total Pension Liability
Service Cost 2,281,384$ 2,494,442$ 2,915,302$ Interest on total pension liability 11,178,491 11,647,037 11,876,603 Difference between expected and actual
experience (1,909,680) 139,957 (2,427,359)
Changes in assumptions (2,712,350) - 9,786,815 Changes in benefits - - - Benefit payments, including refunds of employee
contributions (7,404,372) (7,758,833) (7,948,898) Net change in total pension liability 1,433,473 6,522,603 14,202,463 Total pension liability - beginning 153,307,596 154,741,069 161,263,672 Total pension liability - ending (a) 154,741,069$ 161,263,672$ 175,466,135$ Plan fiduciary net position
Contributions - employer 3,289,258 3,697,065 4,285,820 Contributions - employee 1,003,111 1,080,984 1,233,457 Plan to plan resource movement 387 (3,027) (32,798) Net Investment income 2,321,856 475,723 11,632,807 Benefit payments (7,404,372) (7,758,833) (7,948,898) Administrative/other expense - - - Net change in plan fiduciary net position (789,760) (2,508,088) 9,170,388 Plan fiduciary net position - beginning 110,321,647 109,531,887 107,023,799 Plan fiduciary net position - ending (b) 109,531,887$ 107,023,799$ 116,194,187$ Net pension liability - ending (a) - (b) 45,209,182$ 54,239,873$ 59,271,948$ Plan fiduciary net position as a percentage of the
total pension liability 70.78% 66.37% 66.22%
Covered payroll 12,390,746$ 13,647,238$ 14,125,211$ Net pension liability as a percentage of covered
payroll 364.86% 397.44% 419.62%
Measurement Date

Continued

109
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

Miscellaneous Employees Retirement System,
an Agent Multiple-Employer Defined Benefit Pension Plan As of June 30, 2025
Last 10 Years
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS (Continued)

2018 2019 2020
Total Pension Liability
Service Cost 2,922,215$ 3,092,004$ 3,221,987$ Interest on total pension liability 12,047,268 12,595,424 13,144,331 Difference between expected and actual
experience 1,026,397 1,488,223 1,176,928
Changes in assumptions (5,098,503) - - Changes in benefits - - - Benefit payments, including refunds of employee
contributions (8,723,758) (9,028,396) (9,476,248) Net change in total pension liability 2,173,619 8,147,255 8,066,998 Total pension liability - beginning 175,466,135 177,639,754 185,787,009 Total pension liability - ending (a) 177,639,754$ 185,787,009$ 193,854,007$ Plan fiduciary net position
Contributions - employer 4,474,827 5,216,376 5,978,057 Contributions - employee 1,214,081 1,309,647 1,481,915 Plan to plan resource movement (285) - - Net Investment income 9,812,078 8,052,609 6,388,125 Benefit payments (8,723,758) (9,028,396) (9,476,248) Adminstrative/other expense (524,904) (87,095) (180,321) Net change in plan fiduciary net position 6,252,039 5,463,141 4,191,528 Plan fiduciary net position - beginning 116,194,187 122,446,226 127,909,367 Plan fiduciary net position - ending (b) 122,446,226$ 127,909,367$ 132,100,895$ Net pension liability - ending (a) - (b) 55,193,528$ 57,877,642$ 61,753,112$ Plan fiduciary net position as a percentage of the
total pension liability 68.93% 68.85% 68.14%
Covered payroll 15,774,222$ 16,660,534$ 13,783,663$ Net pension liability as a percentage of covered
payroll 349.90% 347.39% 448.02%
Measurement Date

Continued

110
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

Miscellaneous Employees Retirement System,
an Agent Multiple-Employer Defined Benefit Pension Plan As of June 30, 2025
Last 10 Years
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS (Continued)

2021 2022 2023
Total Pension Liability
Service Cost 3,459,124$ 3,833,786$ 3,944,542$ Interest on total pension liability 13,667,925 13,799,907 14,508,460 Difference between expected and actual
experience 624,579 (411,159) 3,834,709 Changes in assumptions - 2,477,640 - Changes in benefits - - 251,759 Benefit payments, including refunds of employee
contributions (10,096,726) (10,987,263) (12,026,049) Net change in total pension liability 7,654,902 8,712,911 10,513,421 Total pension liability - beginning 193,854,007 201,508,909 210,221,820 Total pension liability - ending (a) 201,508,909$ 210,221,820$ 220,735,241$ Plan fiduciary net position
Contributions - employer 6,552,551 7,466,603 7,311,812 Contributions - employee 1,383,568 1,779,614 1,394,027 Plan to plan resource movement - - (7,370) Net Investment income 29,975,592 (12,120,654) 9,015,025 Benefit payments (10,096,726) (10,987,263) (12,026,049) Adminstrative/other expense (131,961) (99,536) (107,231) Net change in plan fiduciary net position 27,683,024 (13,961,236) 5,580,214 Plan fiduciary net position - beginning 132,100,895 159,783,919 145,822,683 Plan fiduciary net position - ending (b) 159,783,919$ 145,822,683$ 151,402,897$ Net pension liability - ending (a) - (b) 41,724,990$ 64,399,137$ 69,332,344$ Plan fiduciary net position as a percentage of the
total pension liability 79.29% 69.37% 68.59%
Covered payroll 14,506,042$ 15,385,856$ 17,178,728$ Net pension liability as a percentage of covered
payroll 287.64% 418.56% 403.59%
Measurement Date

Continued

111
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

Miscellaneous Employees Retirement System,
an Agent Multiple-Employer Defined Benefit Pension Plan As of June 30, 2025
Last 10 Years
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS (Continued)

Measurement Date
2024
Total Pension Liability
Service Cost 4,043,248$
Interest on total pension liability 15,642,176
Difference between expected and actual
experience 10,401,914
Changes in assumptions -
Changes in benefits -
Benefit payments, including refunds of employee
contributions (12,921,157)
Net change in total pension liability 17,166,181
Total pension liability - beginning 220,735,241
Total pension liability - ending (a) 237,901,422$
Plan fiduciary net position
Contributions - employer 7,494,560
Contributions - employee 1,857,995
Plan to plan resource movement -
Net Investment income 14,464,474
Benefit payments (12,921,157)
Adminstrative/other expense (123,197)
Net change in plan fiduciary net position 10,772,675
Plan fiduciary net position - beginning 151,402,897
Plan fiduciary net position - ending (b) 162,175,572$
Net pension liability - ending (a) - (b) 75,725,850$
Plan fiduciary net position as a percentage of the
total pension liability 68.17%
Covered payroll 19,649,861$
Net pension liability as a percentage of covered
payroll 385.38%

Notes to Schedule:

The CalPERS discount rate was increased from 7.5% to 7.65% in fiscal year 2016, decreased from 7.65% to 7.15% in fiscal year 2018, then decreased from 7.15% to 6.9% in fiscal year 2023.

112
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

Miscellaneous Employees Retirement System,
an Agent Multiple-Employer Defined Benefit Pension Plan As of June 30, 2025
Last 10 Years

SCHEDULE OF CONTRIBUTIONS

2016 2017 2018 2019 2020
Contractually required Contribution 3,697,065$ 4,298,817$ 4,474,827$ 5,216,376$ 5,976,332$ Contributions in Relation to the
Contractually required Contribution (3,697,065) (4,298,817) (4,474,827) (5,216,376) (5,976,332) Contribution Deficiency (Excess) -$ -$ -$ -$ -$ Covered Payroll 13,647,238$ 14,125,211$ 15,774,222$ 16,660,534$ 13,783,663$ Contributions as a Percentage of
Covered Payroll 27.09% 30.43% 28.37% 31.31% 43.36%
2021 2022 2023 2024 2025
Contractually required Contribution
Contributions in Relation to the 6,552,551$ 7,466,603$ 7,597,672$ 7,494,560$ 8,343,510$ Contractually required Contribution
Contribution Deficiency (Excess) (6,552,551) (7,466,603) (7,597,672) (7,494,560) (8,343,510) -$ -$ -$ -$ -$ Covered Payroll 14,506,042$ 15,385,856$ 17,178,728$ 19,649,861$ 21,573,566$ Contributions as a Percentage of
Covered Payroll 45.17% 48.53% 44.23% 38.14% 38.67%

113
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

Public Safety Employees Retirement System,
Cost-Sharing Multiple-Employer Defined Benefit Pension Plan As of June 30, 2025
Last 10 Years
SCHEDULE OF THE CITY’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY

Fiscal Year 2016 2017 2018 2019 2020
Measurement Date 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 Proportion of the net pension liability .547227% 0.54130% 0.53688% 0.55465% 0.5950% Proportionate share of the net pension
liability 37,561,170$ 46,835,514$ 53,243,957$ 53,447,620$ 57,331,714$ Covered payroll 11,368,228$ 12,074,088$ 13,591,940$ 15,966,685$ 14,435,147$ Proportionate share of the net pension
liability as percentage of covered payroll 330.40% 387.90% 391.73% 334.74% 397.17% Plan fiduciary net position as a percentage
of the total pension liability 78.40% 74.06% 73.31% 75.26% 75.26% Fiscal Year 2021 2022 2023 2024 2025
Measurement Date 6/30/2020 6/30/2021 6/30/2022 6/30/2023 6/30/2024 Proportion of the net pension liability 0.57004% 0.72692% 0.061826% 0.62006% 62.80500% Proportionate share of the net pension
liability 62,022,849$ 39,313,713$ 71,414,539$ 77,354,146$ 76,166,008$ Covered payroll 16,818,793$ 17,582,762$ 16,889,987$ 15,886,647$ 14,194,386$ Proportionate share of the net pension
liability as percentage of covered payroll 368.77% 223.59% 422.82% 486.91% 536.59% Plan fiduciary net position as a percentage
of the total pension liability 75.10% 88.29% 76.68% 76.21% 78.08%

Notes to Schedule:

The CalPERS discount rate was increased from 7.5% to 7.65% in fiscal year 2016, decreased from 7.65% to 7.15% in fiscal year 2018, then decreased from 7.15% to 6.9% in fiscal year 2023.

114
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

Public Safety Employees Retirement System,

Cost-Sharing Multiple-Employer Defined Benefit Pension Plan As of June 30, 2025

Last 10 Years

SCHEDULE OF CONTRIBUTIONS

2016 2017 2018 2019 2020
Contractually Required Contribution 4,113,904$ 4,702,631$ 5,194,425$ 5,826,251$ 6,805,621$ Contributions in Relation to the
Contractually Required Contribution (4,113,904) (4,702,631) (5,412,879) (5,935,126) (7,156,622) Contribution Deficiency (Excess) -$ -$ (218,454)$ (108,875)$ (351,001)$ Covered Payroll 12,074,088 13,591,940 15,966,685 14,435,147 16,818,793 Contributions as a Percentage of Covered
Payroll 34.07% 34.60% 32.53% 40.36% 40.46%
2021 2022 2023 2024 2025
Contractually Required Contribution
Contributions in Relation to the 7,781,622$ 8,233,237$ 8,523,189$ 8,259,682$ 8,826,864$ Contractually Required Contribution
Contribution Deficiency (Excess) (7,856,353) (8,233,237) (8,523,189) (8,259,682) (8,826,864) (74,731)$ -$ -$ -$ -$ Covered Payroll 17,582,762 16,889,987 15,886,647 14,194,386 13,580,319 Contributions as a Percentage of Covered
Payroll 44.26% 48.75% 53.65% 58.19% 65.00%

115
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

Supplementary Retirement Plan
As of June 30, 2025
Last 10 Years

SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS

2016 2017 2018 2019 2020
Total Pension Liability
Service Cost -$ -$ -$ -$ -$ Interest on total pension liability 89,649 89,935 90,425 90,559 90,608 Difference between expected and actual
experience 36,011 - 41,781 - 7,522 Changes in assumptions (439,207) - 41,643 - (8,821) Changes in benefits - - - - - Benefit payments, including refunds of
employee contributions (83,627) (85,299) (87,006) (88,746) (90,521) Net change in total pension liability (397,174) 4,636 86,843 1,813 (1,212) Total pension liability - beginning 2,075,000 1,677,826 1,682,462 1,769,305 1,771,118 Total pension liability - ending (a) 1,677,826$ 1,682,462$ 1,769,305$ 1,771,118$ 1,769,906$ Plan fiduciary net position
Contributions - employer 627,588 483,310 696,045 145,013 - Contributions - employee - - - - - Net Investment income 29,508 46,509 24,809 101,806 92,803 Administrative expense (34,983) (27,156) (39,073) (8,150) - Benefit payments (83,627) (85,299) (87,006) (88,746) (90,521) Net change in plan fiduciary net position 538,486 417,364 594,775 149,923 2,282 Plan fiduciary net position - beginning 73,667 612,153 1,029,517 1,624,292 1,774,215 Plan fiduciary net position - ending (b) 612,153$ 1,029,517$ 1,624,292$ 1,774,215$ 1,776,497$ Net pension liability (asset) - ending (a) - (b) 1,065,673$ 652,945$ 145,013$ (3,097)$ (6,591)$ Plan fiduciary net position as a percentage
of the total pension liability 36.48% 61.19% 91.80% 100.17% 100.37% Covered payroll - - - - - Net pension liability as a percentage of covered
payroll** n/a n/a n/a n/a n/a

Continued

116
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

Supplementary Retirement Plan
As of June 30, 2025
Last 10 Years
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS (Continued)

2021 2022 2023 2024 2025
Total Pension Liability
Service Cost -$ -$ -$ -$ -$ Interest on total pension liability 90,496 90,352 85,041 84,501 83,923 Difference between expected and actual
experience - 9,847 - 12,278 - Changes in assumptions - 163,732 - (10,677) - Changes in benefits - - - - - Benefit payments, including refunds of
employee contributions (92,331) (94,178) (96,061) (97,982) (99,942) Net change in total pension liability (1,835) 169,753 (11,020) (11,880) (16,019) Total pension liability - beginning 1,769,906 1,768,071 1,937,824 1,926,804 1,914,924 Total pension liability - ending (a) 1,768,071$ 1,937,824$ 1,926,804$ 1,914,924$ 1,898,905$ Plan fiduciary net position
Contributions - employer - - - 439,929 - Contributions - employee - - - - - Net Investment income 191,751 (198,821) 50,018 99,106 170,935 Administrative expense - - - (22,967) (468) Benefit payments (92,331) (94,178) (96,061) (97,982) (99,942) Net change in plan fiduciary net position 99,420 (292,999) (46,043) 418,086 70,525 Plan fiduciary net position - beginning 1,776,497 1,875,917 1,582,918 1,536,875 1,954,961 Plan fiduciary net position - ending (b) 1,875,917$ 1,582,918$ 1,536,875$ 1,954,961$ 2,025,486$ Net pension liability (asset) - ending (a) - (b) (107,846)$ 354,906$ 389,929$ (40,037)$ (126,581)$ Plan fiduciary net position as a percentage
of the total pension liability 106.10% 81.69% 79.76% 102.09% 106.67% Covered payroll - - - - - Net pension liability as a percentage of covered
payroll** n/a n/a n/a n/a n/a

Notes to Schedule:

Covered payroll: This is a closed plan and thus there is no covered employee payroll.

**This is a closed plan with only retired participants and therefore no active payroll to report.

117
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

Supplementary Retirement Plan
As of June 30, 2025
Last 10 Years

SCHEDULE OF CONTRIBUTIONS

2016 2017 2018 2019 2020
Actuarially Determined Contribution 182,000$ 182,000$ 41,000$ 41,000$ 29,000$ Contributions in Relation to the
Actuarially Determined Contribution (627,588) (283,310) (696,045) (145,013) - Contribution Deficiency (Excess) (445,588)$ (101,310)$ (655,045)$ (104,013)$ 29,000$ Covered Payroll - - - - - Contributions as a Percentage of Covered
Payroll** n/a n/a n/a n/a n/a
2021 2022 2023 2024 2025
Actuarially Determined Contribution 29,000$ 9,000$ 9,000$ 50,000$ 50,000$ Contributions in Relation to the
Actuarially Determined Contribution - - - (439,929) - Contribution Deficiency (Excess) 29,000$ 9,000$ 9,000$ (389,929)$ 50,000$ Covered Payroll - - - - - Contributions as a Percentage of Covered
Payroll** n/a n/a n/a n/a n/a

Notes to Schedule:

No ADC was made in 2020 and 2021 as the plan was fully funded. No ADC was made in 2022, 2023 and 2025 as anticipated being fully funded.
**This is a closed plan with only retired participants and therefore no active payroll to report.

118
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

California Employers’ Retiree Benefit Trust
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS – MANAGEMENT PLAN
For the Measurement Periods Ended June 30 1

2017 2018 2019 2020
Total OPEB Liablity
Service Cost 99,704$ 89,242$ 91,137$ 44,507$ Interest on total OPEB liability 263,097 280,264 267,176 334,957 Difference between expected and actual
experience - - 919,109 - Changes in assumptions (550,976) (39,065) (2,892,283) - Changes in benefits - - - - Benefit payments (863,145) (864,159) (715,514) (694,546) Net change in total OPEB liability (1,051,320) (533,718) (2,330,375) (315,082) Total OPEB liability - beginning 9,072,633 8,021,313 7,487,595 5,157,220 Total OPEB liability - ending (a) 8,021,313$ 7,487,595$ 5,157,220$ 4,842,138$ Plan fiduciary net position
Contributions - employer 1,163,145 905,839 715,514 694,546 Net Investment income 205,569 197,074 165,516 101,215 Administrative expense (1,053) (4,637) 579 (1,298) Benefit payments (863,145) (864,159) (715,514) (694,546) Net change in plan fiduciary net position 504,516 234,117 166,095 99,917 Plan fiduciary net position - beginning 1,962,683 2,467,199 2,701,316 2,867,411 Plan fiduciary net position - ending (b) 2,467,199$ 2,701,316$ 2,867,411$ 2,967,328$ Net OPEB liability - ending (a) - (b) 5,554,114$ 4,786,279$ 2,289,809$ 1,874,810$ Plan fiduciary net position as a percentage of the
total OPEB liability 30.76% 36.08% 55.60% 61.28%
Covered -employee payroll 2 4,994,964$ 5,022,596$ 7,169,542$ 7,865,847$ Net OPEB liability as a percentage of employee
covered payroll 111.19% 95.29% 31.94% 23.83%
Continued

119
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

California Employers’ Retiree Benefit Trust
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS – MANAGEMENT PLAN (Continued)
For the Measurement Periods Ended June 30 1

2021 2022 2023 2024
Total OPEB Liablity
Service Cost 45,842$ 56,781$ 58,484$ 55,819$ Interest on total OPEB liability 315,262 300,650 282,432 268,311 Difference between expected and actual
experience 214,738 - 240,548 7,366 Changes in assumptions 414,205 - (126,530) (140,043) Changes in benefits - - - - Benefit payments (637,924) (644,709) (670,869) (696,662) Net change in total OPEB liability 352,123 (287,278) (215,935) (505,209) Total OPEB liability - beginning 4,842,138 5,194,261 4,906,983 4,691,048 Total OPEB liability - ending (a) 5,194,261$ 4,906,983$ 4,691,048$ 4,185,839$ Plan fiduciary net position
Contributions - employer 887,924 644,709 670,869 696,662 Net Investment income 864,727 (546,163) 226,814 412,018 Administrative expense (1,202) (1,034) (1,026) (1,225) Benefit payments (637,924) (644,709) (670,869) (696,662) Net change in plan fiduciary net position 1,113,525 (547,197) 225,788 410,793 Plan fiduciary net position - beginning 2,967,328 4,080,853 3,533,656 3,759,444 Plan fiduciary net position - ending (b) 4,080,853$ 3,533,656$ 3,759,444$ 4,170,237$ Net OPEB liability - ending (a) - (b) 1,113,408$ 1,373,327$ 931,604$ 15,602$ Plan fiduciary net position as a percentage of the
total OPEB liability 78.56% 72.01% 80.14% 99.63%
Covered -employee payroll 2 8,875,309$ 9,526,481$ 11,008,275$ 10,560,735$ Net OPEB liability as a percentage of employee
covered payroll 12.55% 14.42% 8.46% 0.15%

1Fiscal year 2018 was the 1st year of implementation, therefore only eight years are shown. 2Covered-employee payroll is used because contribution amounts are not based on payroll.

120
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

California Employers’ Retiree Benefit Trust
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS – MISCELLANEOUS PLAN
For the Measurement Periods Ended June 30 1

2017 2018 2019 2020
Total OPEB Liablity
Service Cost 546,732$ 486,921$ 497,069$ 213,827$ Interest on total OPEB liability 424,742 482,892 500,603 560,814 Difference between expected and actual
experience - - (947,094) - Changes in assumptions (1,145,298) (85,377) (4,694,453) - Changes in benefits - - - - Benefit payments (612,381) (682,562) (506,824) (443,086) Net change in total OPEB liability (786,205) 201,874 (5,150,699) 331,555 Total OPEB liability - beginning 13,870,480 13,084,275 13,286,149 8,135,450 Total OPEB liability - ending (a) 13,084,275$ 13,286,149$ 8,135,450$ 8,467,005$ Plan fiduciary net position
Contributions - employer 612,381 682,562 506,824 673,086 Net Investment income 507,572 422,749 350,875 216,968 Administrative expense (2,581) (9,830) 1,226 (2,855) Benefit payments (612,381) (682,562) (506,824) (443,086) Net change in plan fiduciary net position 504,991 412,919 352,101 444,113 Plan fiduciary net position - beginning 4,808,572 5,313,563 5,726,482 6,078,583 Plan fiduciary net position - ending (b) 5,313,563$ 5,726,482$ 6,078,583$ 6,522,696$ Net OPEB liability - ending (a) - (b) 7,770,712$ 7,559,667$ 2,056,867$ 1,944,309$ Plan fiduciary net position as a percentage of the
total OPEB liability 40.61% 43.10% 74.72% 77.04%
Covered -employee payroll 2 9,817,645 9,987,924 8,990,906 10,035,828 Net OPEB liability as a percentage of employee
covered payroll 79.15% 75.69% 22.88% 19.37%
Continued

121
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

California Employers’ Retiree Benefit Trust
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS – MISCELLANEOUS PLAN (Continued)
For the Measurement Periods Ended June 30 1

2021 2022 2023 2024
Total OPEB Liablity
Service Cost 220,242$ 212,167$ 218,532$ 229,579$ Interest on total OPEB liability 582,735 566,473 581,817 471,394 Difference between expected and actual
experience (146,572) - (1,837,500) (44,765) Changes in assumptions 690,163 - (210,232) (315,894) Changes in benefits - - - - Benefit payments (483,631) (511,332) (555,582) (592,187) Net change in total OPEB liability 862,937 267,308 (1,802,965) (251,873) Total OPEB liability - beginning 8,467,005 9,329,942 9,597,250 7,794,285 Total OPEB liability - ending (a) 9,329,942$ 9,597,250$ 7,794,285$ 7,542,412$ Plan fiduciary net position
Contributions - employer 1,133,631 536,332 752,911 792,319 Net Investment income 1,322,267 (1,139,958) 487,141 900,755 Administrative expense (2,550) (2,155) (2,169) (2,657) Benefit payments (483,631) (511,332) (555,582) (592,187) Net change in plan fiduciary net position 1,969,717 (1,117,113) 682,301 1,098,230 Plan fiduciary net position - beginning 6,522,696 8,492,413 7,375,300 8,057,601 Plan fiduciary net position - ending (b) 8,492,413$ 7,375,300$ 8,057,601$ 9,155,831$ Net OPEB liability - ending (a) - (b) 837,529$ 2,221,950$ (263,316)$ (1,613,419)$ Plan fiduciary net position as a percentage of the
total OPEB liability 91.02% 76.85% 103.38% 121.39%
Covered -employee payroll 2 10,673,201 11,080,111 11,736,347 13,420,595 Net OPEB liability as a percentage of employee
covered payroll 7.85% 20.05% -2.24% -12.02%

1Fiscal year 2018 was the 1st year of implementation, therefore only eight years are shown. 2Covered-employee payroll is used because contribution amounts are not based on payroll.

122
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

California Employers’ Retiree Benefit Trust
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS –POLICE PLAN For the Measurement Periods Ended June 30 1

2017 2018 2019 2020
Total OPEB Liablity
Service Cost 1,372,714$ 1,182,226$ 1,203,718$ 450,552$ Interest on total OPEB liability 1,285,771 1,448,586 1,521,901 1,610,811 Difference between expected and actual
experience - - (5,403,122) - Changes in assumptions (4,649,266) (341,619) (13,522,145) - Changes in benefits - - - - Benefit payments (805,720) (890,450) (840,610) (828,484) Net change in total OPEB liability (2,796,501) 1,398,743 (17,040,258) 1,232,879 Total OPEB liability - beginning 41,746,794 38,950,293 40,349,036 23,308,778 Total OPEB liability - ending (a) 38,950,293$ 40,349,036$ 23,308,778$ 24,541,657$ Plan fiduciary net position
Contributionss - employer 805,720 890,450 840,610 1,898,484 Net Investment income 321,116 267,454 221,983 151,317 Administrative expense (1,632) (6,219) 776 (2,217) Benefit payments (805,720) (890,450) (840,610) (828,484) Net change in plan fiduciary net position 319,484 261,235 222,759 1,219,100 Plan fiduciary net position - beginning 3,042,157 3,361,641 3,622,876 3,845,635 Plan fiduciary net position - ending (b) 3,361,641$ 3,622,876$ 3,845,635$ 5,064,735$ Net OPEB liability - ending (a) - (b) 35,588,652$ 36,726,160$ 19,463,143$ 19,476,922$ Plan fiduciary net position as a percentage of the
total OPEB liability 8.63% 8.98% 16.50% 20.64%
Covered -employee payroll 2 13,734,057 13,581,702 16,702,564 18,854,908 Net OPEB liability as a percentage of employee
covered payroll 259.13% 270.41% 116.53% 103.30%
Continued

123
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

California Employers’ Retiree Benefit Trust
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS –POLICE PLAN (Continued)
For the Measurement Periods Ended June 30 1

2021 2022 2023 2024
Total OPEB Liablity
Service Cost 464,069$ 464,383$ 478,314$ 417,276$ Interest on total OPEB liability 1,695,972 1,678,582 1,749,178 1,690,774 Difference between expected and actual
experience (632,863) - (1,298,049) 2,901,331 Changes in assumptions 2,322,679 - (751,469) (1,507,221) Changes in benefits - - - - Benefit payments (852,856) (970,597) (1,028,571) (1,120,200) Net change in total OPEB liability 2,997,001 1,172,368 (850,597) 2,381,960 Total OPEB liability - beginning 24,541,657 27,538,658 28,711,026 27,860,429 Total OPEB liability - ending (a) 27,538,658$ 28,711,026$ 27,860,429$ 30,242,389$ Plan fiduciary net position
Contributionss - employer 1,518,004 2,305,632 1,679,698 1,751,534 Net Investment income 2,002,925 (1,173,952) 551,771 1,052,035 Administrative expense (2,088) (2,064) (2,380) (3,060) Benefit payments (852,856) (970,597) (1,028,571) (1,120,200) Net change in plan fiduciary net position 2,665,985 159,019 1,200,518 1,680,309 Plan fiduciary net position - beginning 5,064,735 7,730,720 7,889,739 9,090,257 Plan fiduciary net position - ending (b) 7,730,720$ 7,889,739$ 9,090,257$ 10,770,566$ Net OPEB liability - ending (a) - (b) 19,807,938$ 20,821,287$ 18,770,172$ 19,471,823$ Plan fiduciary net position as a percentage of the
total OPEB liability 28.07% 27.48% 32.63% 35.61%
Covered -employee payroll 2 20,290,021 19,880,758 19,036,772 17,570,816 Net OPEB liability as a percentage of employee
covered payroll 97.62% 104.73% 98.60% 110.82%

1Fiscal year 2018 was the 1st year of implementation, therefore only eight years are shown. 2Covered-employee payroll is used because contribution amounts are not based on payroll.

124
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

California Employers’ Retiree Benefit Trust
As of June 30, 2025
Last 10 Years 1
SCHEDULE OF CONTRIBUTIONS – MANAGEMENT PLAN

2018 2019 2020 2021
Actuarially Determined Contribution 727,107$ 287,302$ 233,291$ 213,789$ Contributions in Relation to the Actuarially
Determined Contribution 905,839 715,514 694,546 887,924 Contribution Deficiency (Excess) (178,732)$ (428,212)$ (461,255)$ (674,135)$ Covered Employee Payroll 2 5,022,596$ 7,169,542$ 7,865,847$ 8,875,309$ Contributions as a Percentage of Covered
Payroll 18.04% 9.98% 8.83% 10.00%
Continued

125
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

California Employers’ Retiree Benefit Trust
As of June 30, 2025
Last 10 Years 1
SCHEDULE OF CONTRIBUTIONS – MANAGEMENT PLAN (Continued)

2022 2023 2024 2025
Actuarially Determined Contribution 220,200$ 241,579$ 248,826$ 134,873$ Contributions in Relation to the Actuarially
Determined Contribution 648,918 670,869 696,662 950,505 Contribution Deficiency (Excess) (428,718)$ (429,290)$ (447,836)$ (815,632)$ Covered Employee Payroll 2 9,526,481$ 11,008,275$ 10,560,735$ 11,678,965$ Contributions as a Percentage of Covered
Payroll 6.81% 6.09% 6.60% 8.14%

Notes to Schedule:

*Actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2018 were from the June 30, 2015 valuation and Fiscal Year 2019 and 2020 were from the June 30, 2017 valuation. Fiscal Year 2021 contributions were from the June 30, 2019 valuation. Fiscal Year 2023 and 2024 contributions are from the June 30, 2021 valuation and fiscal Year 2025 from the June 30, 2023 valuation.

Methods and assumptions used to determine 2025 contributions:

Actuarial Cost Method Entry Age Normal Cost, Level Percent of Pay Amortization Method/Period Level percent of payroll over a closed 30-year period Asset Valuation Method
Inflation
Payroll Growth
Investment Rate of Return
Market Value

2.50%

3.00%

6.10%
Healthcare cost-trend rates 6.5% in 2025 to 3.9% by 2075 Retirement Age 2.7% @55 for Miscellaneous “classic” employees, 2% @62 for Miscellaneous “PEPRA” employees, 3% @50 for Safety “classic” employees, 2.7% @57 for Safety “PEPRA” employees. The probabilities of retirement are based on the 2021 CalPERS Experience Study issued in November 2021.

Mortality MacLeod Watts Scale 2022 which is a two-dimensional mortality improvement scale reflecting both and year of mortality improvement.

The underlying base scale is MP-2021 transitioned to the SSA Intermediate Scale linearly over the 10 year period 2021-2030. After this transition period, the MacLeod Watts Scale uses the constant mortality improvement rate from the SSA Intermediate Scale from2030-2044 with a final step down in 2045. Scale MP-2021 can be found at the SOA website and the projections scales used in the 2021 SSA Trustees Report and the SSA website.

1Fiscal year 2018 was the 1st year of implementation, therefore only eight years are shown. 2Covered-employee payroll is used because contribution amounts are not based on payroll. 126
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

California Employers’ Retiree Benefit Trust
As of June 30, 2025
Last 10 Years 1
SCHEDULE OF CONTRIBUTIONS – MISCELLANEOUS PLAN

2018 2019 2020 2021
Actuarially Determined Contribution 1,208,972$ 521,061$ 402,665$ 398,829$ Contributions in Relation to the Actuarially
Determined Contribution 682,562 506,824 673,086 1,133,631 Contribution Deficiency (Excess) 526,410$ 14,237$ (270,421)$ (734,802)$ Covered Employee Payroll 2
9,987,924$ 8,990,906$ 10,035,828$ 10,673,202$
Contributions as a Percentage of Covered
Payroll 6.83% 5.64% 6.71% 10.62%
Continued

127
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

California Employers’ Retiree Benefit Trust
As of June 30, 2025
Last 10 Years 1
SCHEDULE OF CONTRIBUTIONS – MISCELLANEOUS PLAN (Continued)

2022 2023 2024 2025
Actuarially Determined Contribution 401,524$ 591,476$ 609,221$ 195,667$ Contributions in Relation to the Actuarially
Determined Contribution 556,214 752,911 792,319 615,364 Contribution Deficiency (Excess) (154,690)$ (161,435)$ (183,098)$ (419,697)$ Covered Employee Payroll 2 11,080,111$ 11,736,347$ 13,420,595$ 14,857,238$ Contributions as a Percentage of Covered
Payroll 5.02% 6.42% 5.90% 4.14%

Notes to Schedule:

*Actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2018 were from the June 30, 2015 valuation and Fiscal Year 2019 and 2020 were from the June 30, 2017 valuation. Fiscal Year 2021 contributions were from the June 30, 2019 valuation. Fiscal Year 2023 and 2024 contributions are from the June 30, 2021 valuation and fiscal Year 2025 from the June 30, 2023 valuation.

Methods and assumptions used to determine 2025 contributions:

Actuarial Cost Method Entry Age Normal Cost, Level Percent of Pay Amortization Method/Period Level percent of payroll over a closed 30-year period Asset Valuation Method
Inflation
Payroll Growth
Investment Rate of Return
Market Value

2.50%

3.00%

6.10%
Healthcare cost-trend rates 6.5% in 2025 to 3.9% by 2075 Retirement Age 2.7% @55 for Miscellaneous “classic” employees, 2% @62 for Miscellaneous “PEPRA” employees, 3% @50 for Safety “classic” employees, 2.7% @57 for Safety “PEPRA” employees. The probabilities of retirement are based on the 2021 CalPERS Experience Study issued in November 2021.

Mortality MacLeod Watts Scale 2022 which is a two-dimensional mortality improvement scale reflecting both and year of mortality improvement.

The underlying base scale is MP-2021 transitioned to the SSA Intermediate Scale linearly over the 10 year period 2021-2030. After this transition period, the MacLeod Watts Scale uses the constant mortality improvement rate from the SSA Intermediate Scale from2030-2044 with a final step down in 2045. Scale MP-2021 can be found at the SOA website and the projections scales used in the 2021 SSA Trustees Report and the SSA website.

1Fiscal year 2018 was the 1st year of implementation, therefore only eight years shown. 2Covered-employee payroll is used because contribution amounts are not based on payroll. 128
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

California Employers’ Retiree Benefit Trust
As of June 30, 2025
Last 10 Years 1
SCHEDULE OF CONTRIBUTIONS – POLICE PLAN

2018 2019 2020 2021
Actuarially Determined Contribution 3,367,235$ 2,119,228$ 2,061,829$ 2,128,780$ Contributions in Relation to the Actuarially
Determined Contribution 890,450 840,610 1,898,484 1,518,004 Contribution Deficiency (Excess) 2,476,785$ 1,278,618$ 163,345$ 610,776$ Covered Employee Payroll 2 13,581,702$ 16,202,478$ 16,818,793$ 20,290,021$ Contributions as a Percentage of Covered
Payroll 6.56% 5.19% 11.29% 7.48%
Continued

129
City of Antioch
Notes to Required Supplementary Information
For the Fiscal Year Ended June 30, 2025

California Employers’ Retiree Benefit Trust
As of June 30, 2025
Last 10 Years 1
SCHEDULE OF CONTRIBUTIONS – POLICE PLAN (Continued)
2022 2023 2024 2025
Actuarially Determined Contribution 2,192,645$ 1,590,494$ 1,638,208$ 2,267,273$ Contributions in Relation to the Actuarially
Determined Contribution 2,307,507 1,679,698 1,751,534 2,505,122 Contribution Deficiency (Excess) (114,862)$ (89,204)$ (113,326)$ (237,849)$ Covered Employee Payroll 2
19,880,758$ 19,036,772$ 17,570,816$ 19,056,231$
Contributions as a Percentage of Covered
Payroll 11.61% 8.82% 9.97% 13.15%

Notes to Schedule:

*Actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2018 were from the June 30, 2015 valuation and Fiscal Year 2019 and 2020 were from the June 30, 2017 valuation. Fiscal Year 2021 contributions were from the June 30, 2019 valuation. Fiscal Year 2023 and 2024 contributions are from the June 30, 2021 valuation and fiscal Year 2025 from the June 30, 2023 valuation.

Methods and assumptions used to determine 2025 contributions:

Actuarial Cost Method Entry Age Normal Cost, Level Percent of Pay Amortization Method/Period Level percent of payroll over a closed 30-year period Asset Valuation Method
Inflation
Payroll Growth
Investment Rate of Return
Market Value

2.50%

3.00%

6.10%
Healthcare cost-trend rates 6.5% in 2025 to 3.9% by 2075 Retirement Age 2.7% @55 for Miscellaneous “classic” employees, 2% @62 for Miscellaneous “PEPRA” employees, 3% @50 for Safety “classic” employees, 2.7% @57 for Safety “PEPRA” employees. The probabilities of retirement are based on the 2021 CalPERS Experience Study issued in November 2021.

Mortality MacLeod Watts Scale 2022 which is a two-dimensional mortality improvement scale reflecting both and year of mortality improvement.

The underlying base scale is MP-2021 transitioned to the SSA Intermediate Scale linearly over the 10 year period 2021-2030. After this transition period, the MacLeod Watts Scale uses the constant mortality improvement rate from the SSA Intermediate Scale from2030-2044 with a final step down in 2045. Scale MP-2021 can be found at the SOA website and the projections scales used in the 2021 SSA Trustees Report and the SSA website.

1Fiscal year 2018 was the 1st year of implementation, therefore only eight years are shown. 2Covered-employee payroll is used because contribution amounts are not based on payroll. 130

SUPPLEMENTAL INFORMATION
131
City of Antioch
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2025
Special Debt Capital
Revenue Funds Service Funds Project Funds Total
ASSETS
Cash and investments 63,977,935$ -$ 20,122,403$ 84,100,338$ Receivables:

Accounts, net 1,302,259 - 1,125 1,303,384 Tax 1,057,559 - - 1,057,559 Prepaid items 71,248 257 - 71,505 Lease interest receivable 1,648 - - 1,648 Lease receivable 873,098 - - 873,098 Loans receivable 20,830,000 - - 20,830,000 Total assets 88,113,747$ 257$ 20,123,528$ 108,237,532$

LIABILITIES
Accounts payable 2,421,695$ -$ 76,683$ 2,498,378$ Accrued payroll 373,742 - 3,215 376,957 Deposits 1,077,215 - 168,948 1,246,163 Due to other funds 1,348,137 - - 1,348,137 Unearned revenue 6,070,643 - - 6,070,643 Total liabilities 11,291,432 - 248,846 11,540,278

DEFERRED INFLOWS OF RESOURCES
Unavailable AB 4114 fees 27,637 - - 27,637 Unavailable grant receipts 1,131,662 - - 1,131,662 Unavailable loan interest 5,581,555 - - 5,581,555 Lease related amounts 822,931 - - 822,931 Total deferred inflows of resources 7,563,785 - - 7,563,785 132
City of Antioch
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2025 (Continued)
Special Debt Capital
Revenue Funds Service Funds Project Funds Total

FUND BALANCES
Nonspendable:

Petty cash and prepaid items 75,298 - - 75,298 Restricted for:

Housing & Development 21,092,496 - - 21,092,496 Disability Access 246,493 - - 246,493 Animal Services 269 - - 269 Debt Service - 257 - 257 Public Facilities - - 10,921,417 10,921,417 Streets 28,730,809 - - 28,730,809 PEG Programming 698,023 - - 698,023 Storm Channels 2,950,039 - - 2,950,039 Landscape Maintenance 6,084,603 - - 6,084,603 Tidelands Areas Protection 160,209 - - 160,209 Law Enforcement 636,065 - - 636,065 Traffic Safety 917,486 - - 917,486 Abandoned Vehicle 1,009,785 - - 1,009,785 Opioid Abatement 271,731 - - 271,731 Committed to:

Parks 3,968,648 - - 3,968,648 Landscape Maintenance 332,836 - - 332,836 Arts & Cultural Activities 330,135 - - 330,135 Recreation Programs 199,068 - - 199,068 Field Maintenance 617,494 - - 617,494 Memorial Field Maintenance 21,864 - - 21,864 Road Repair 455,635 - - 455,635 Waste Reduction 549,725 - - 549,725 Youth Activities/Building Maintenance 254,027 - - 254,027 Traffic Signals 3,660 - - 3,660 Post Retirement Medical 1,225,742 - - 1,225,742 Assigned to:

Capital Projects - - 7,988,974 7,988,974 Community Benefit Programs - - 40,325 40,325 AD 26 - - 418,443 418,443 AD 27 - - 505,523 505,523 Unassigned (1,573,610) - - (1,573,610) Total fund balances 69,258,530 257 19,874,682 89,133,469 Total liabilities, deferred inflows of resources
and fund balances 88,113,747$ 257$ 20,123,528$ 108,237,532$ 133
City of Antioch
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Fiscal Year Ended June 30, 2025
Special Debt Capital
Revenue Funds Service Funds Project Funds Total
REVENUES:

Taxes 10,305,519$ -$ 300,000$ 10,605,519$ Fines and penalties 38,013 - - 38,013 Investment income and rentals 2,968,964 - 762,273 3,731,237 Revenue from other agencies 19,533,599 - 90,000 19,623,599 Current service charges 5,053,687 - 954,655 6,008,342 Special assessment revenue 5,117,850 - - 5,117,850 Other 260,589 - 20,262 280,851 Total revenues 43,278,221 - 2,127,190 45,405,411 EXPENDITURES:

Current:

General government 1,460,665 63 4,438 1,465,166 Public works 6,549,187 - 234,571 6,783,758 Public safety 13,816,797 - 2,708 13,819,505 Parks and recreation 6,717,239 - 19,635 6,736,874 Community development 3,308 - 2,446 5,754 Capital outlay 5,828,719 - 1,741,741 7,570,460 Debt service: