Chino FY 24-25 SB 165 Report — Chino City Council, February 3, 2026

Senate Bill 165
Report for Calendar Year 2025
City of Chino

Prepared For
December 2025

Table of Contents

City of Chino Senate Bill 165 Report for Calendar Year 2025 Sections
Section 1. Community Facilities District No. 2001-1 ________________________________ 2 Section 2. Community Facilities District No. 2003-1 ________________________________ 2 Section 3. Community Facilities District No. 2003-2 ________________________________ 4 Section 4. Community Facilities District No. 2003-3 Improvement Area 1 _______________ 6 Section 5. Community Facilities District No. 2003-3 Improvement Area 2 _______________ 8 Section 6. Community Facilities District No. 2003-3 Improvement Area 5 ______________ 10 Section 7. Community Facilities District No. 2003-3 Improvement Area 6 ______________ 11 Section 8. Community Facilities District No. 2003-3 Improvement Area 7 ______________ 13 Section 9. Community Facilities District No. 2003-3 Improvement Area 8 ______________ 15 Section 10. Community Facilities District No. 2003-3 Improvement Area 9 ______________ 17 Section 11. Community Facilities District No. 2003-3 Improvement Area 10 _____________ 19 Section 11. Community Facilities District No. 2003-4 _______________________________ 21 Section 12. Community Facilities District No. 2005-1 Improvement Area 1 ______________ 23 Section 13. Community Facilities District No. 2005-1 Improvement Area 2 ______________ 25 Section 14. Community Facilities District No. 2005-1 Improvement Area 3 ______________ 27 Section 15. Community Facilities District No. 2005-1 Improvement Area 4 ______________ 29 Section 16. Community Facilities District No. 2005-2 _______________________________ 31 Section 17. Community Facilities District No. 2006-1 _______________________________ 33 Section 18. Community Facilities District No. 2006-2 _______________________________ 35 Section 19. Community Facilities District No. 2006-3 _______________________________ 37 Section 20. Community Facilities District No. 2009-1 _______________________________ 39 Section 21. Community Facilities District No. 2016-1 _______________________________ 41 Section 22. Community Facilities District No. 2016-2 _______________________________ 43 Section 23. Community Facilities District No. 2019-1 _______________________________ 45 Section 24. Community Facilities District No. 2020-1 _______________________________ 47 Section 25. Community Facilities District No. 2021-1 _______________________________ 48 Section 26. Community Facilities District No. 2022-1 _______________________________ 50 Section 27. Community Facilities District No. 2023-1 _______________________________ 51

1. Community Facilities District No. 2001-1 ____________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 Community Facilities District No. 2001-1
2021 Special Tax Refunding Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). Th e Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Some of the requirements of the Act are handled at the formation (bond issuance) of the Special Tax District and others are handled through annual reports. This section of the report intends to comply with Sections 50075.3 and 53411 of the California Government Code which states:

The Chief Fiscal Officer of the issuing local agency shall file a report with its governing body no later than January 1, after the bonds have been issued and at least once a year thereafter. The annual report shall contain all of the following:
a. The amount of funds collected and expended.

Fiscal Year 2024-25 Revenues (1)

Special Taxes Levied $184,291
Less: Delinquency as of 6/30/2025 ($1,435)
Total Special Taxes Received $182,856

2025 Expenditures (2)

Bond Interest – 3/1/2025 $14,848
Bond Interest – 9/1/2025 $14,848
Bond Principal – 9/1/2025 $155,000
Administrative Expenses (3) $5,287
Surplus Fund Credit ($5,692)
Total Expenditures $184,291
City Held Fund Balance 6/30/2025 $218,936
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest and Administrative Expenses. (2) Due to available surplus funds, amount enrolled was less than projected expenditures. (3) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 68.9 acres of land, including approximately 65.2 taxable acres, located in the southwestern portion of the City of Chino. The area is located north of Bickmore Avenue, west of Fern Avenue, and south of Kimball Avenue.

The District was formed to construct certain storm drainage, sewer and water lines, streetlights, traffic lights, signage, curbs and gutters, sidewalks, and landscaping along certain avenues.

This District is one of the six Local Obligations of the City of Chino Public Financing Authority (PFA) Refunding Bonds, Series of 2021A. The City of Chino PFA Marks-Roos Revenue Pool is also comprised of Community Facilities District Nos. 2003 -1, 2003 -2, 2003- 3 IA 1, 2003- 4 and 2009 -1; please see separate reports for information regarding these Districts.

1. Community Facilities District No. 2001-1 ____________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 1

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount Deposited
to Improvement Fund (1)
Amount
Expended
June 30, 2025
Balance Project Status
CFD No. 2001-1 $2,657,753.59 $2,657,753.59 $0.00 Completed (1) Included Series 2002 initial deposit.

Improvements have been completed in the District. The Improvement fund has been closed.

2. Community Facilities District No. 2003-1 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 2

Community Facilities District No. 2003-1
2021 Special Tax Refunding Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 53.70 acres of land, including approximately 40.20 taxable acres, and is located north of Schaefer Ave, east of Cypress Ave, south of Chino Ave, and west of San Antonio Ave.

This District is one of the six Local Obligations of the City of Chino Public Financing Authority (PFA) Refunding Bonds, Series of 2021A. The City of Chino PFA Marks−Roos Revenue Pool is also comprised of Community Facilities District Nos. 2001−1, 2003−2, 2003−3 IA 1, 2003−4 and 2009−1; please see separate reports for information regarding these Districts.

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $448,330
Less: Delinquency as of 6/30/2025 ($2,019)
Total Special Taxes Received $446,311

2025 Expenditures (2)
Bond Interest – 3/1/2025 $42,432
Bond Interest – 9/1/2025 $42,432
Bond Principal – 9/1/2025 $370,000
Administrative Expenses (3) $10,990
Surplus Fund Credit ($17,524)
Total Expenditures $448,330

City Held Fund Balance 6/30/2025 $568,352
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest, and Administrative Expenses. (2) Due to available surplus funds, amount enrolled was less than projected expenditures. (3) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

2. Community Facilities District No. 2003-1 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 3

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount Deposited
to Improvement Fund
Amount
Expended
June 30, 2025
Balance Project Status
CFD No. 2003-1 $6,412,889.00 $6,412,889.00 $0.00 Completed (1) Includes Series 2004 initial deposit.

Improvements have been completed in the District. The Improvement Fund has been closed.

3. Community Facilities District No. 2003-2 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 4

Community Facilities District No. 2003-2
2021 Special Tax Refunding Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $413,052
Less: Delinquency as of 6/30/2025 ($3,871)
Total Special Taxes Received $409,181

2025 Expenditures (2)
Bond Interest – 3/1/2025 $38,699
Bond Interest – 9/1/2025 $38,699
Bond Principal – 9/1/2025 $340,000
Administrative Expenses (3) $11,766
Surplus Fund Credit ($16,113)
Total Expenditures $413,051

City Held Fund Balance 6/30/2025 $524,985
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest, and Administrative Expenses. (2) Due to available surplus funds, amount enrolled was less than projected expenditures. (3) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 38 acres of land located in the City of Chino, immediately south of Chino Avenue, between Fern Avenue on the west and Euclid Avenue on the east.

The District was formed to finance curbs, gutters, sidewalks, streetlights, traffic signal, street signs, grading, adjustment of structural sections, adjustment of manholes, access ramps, fire hydrants, and parkway landscaping, including irrigation.

This District is one of the six Local Obligations of the City of Chino Public Financing Authority (PFA) Refunding Bonds, Series of 2021A. The City of Chino PFA Marks−Roos Revenue Pool is also comprised of Community Facilities District Nos. 2001−1, 2003−1, 2003−3 IA 1, 2003−4 and 2009−1; please see separate reports for information regarding these Districts.

3. Community Facilities District No. 2003-2 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 5

The following table shows the Initial Amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount Deposited
to Improvement Fund (1)
Amount
Expended
June 30, 2025
Balance Project Status
CFD No. 2003-2 $6,082,783.00 $6,082,783.00 $0.00 Completed (1) Includes Series 2004 initial deposit.

Improvements have been completed in the District. The Improvement Fund has been closed.

4. Community Facilities District No. 2003-3 Improvement Area 1 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 6

Community Facilities District No. 2003-3 Improvement Area 1 2021 Special Tax Refunding Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $2,191,226
Less: Delinquency as of 6/30/2025 ($15,233)
Total Special Taxes Received $2,175,993

2025 Expenditures
Bond Interest – 3/1/2025 $151,031
Bond Interest – 9/1/2025 $151,031
Bond Principal – 9/1/2025 $1,135,000
Administrative Expenses (2) $24,860
Total Expenditures $1,461,922

City Held Fund Balance 6/30/2025 $2,117,488
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest, Administrative Expenses, and Developer Reimbursement (upon request).
(2) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $265,785
Less: Delinquency as of 6/30/2025 ($1,846)
Total Special Taxes Received $263,939

2025 Expenditures
Services $265,785
Administration $0
Total Expenditures $265,785
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

4. Community Facilities District No. 2003-3 Improvement Area 1 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 7

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 143.11 acres of land located in the City, along the south side of Kimball Avenue between Euclid Avenue and Hellman Avenue.

The District was formed to construct certain grading, streets and traffic signals, landscaping, reclaimed water facilities, sewer improvements, water facilities, storm drainage, park improvements, dry utilities, community amenities, and fire facilities. The funds allocated from the services portion of the CFD will cover maintenance of parks, parkways and open space, flood and storm protection services the operation of storm drainage systems, and public safety services.

This District is one of the six Local Obligations of the City of Chino Public Financing Authority (PFA) Refunding Bonds, Series of 2021A. The City of Chino PFA Marks−Roos Revenue Pool is also comprised of Community Facilities District Nos. 2001−1, 2003−1, 2003−2, 2003−4 and 2009−1; please see separate reports for information regarding these Districts.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount Deposited
to Improvement Fund (1) Amount Expended
June 30, 2025
Balance Project Status
CFD No. 2003-3 IA 1 $20,231,459.00 $20,231,459.00 $0.00 Completed (1) Includes Series 2004 initial deposit.

Improvements have been completed in the District. The Improvement Fund has been closed.

5. Community Facilities District No. 2003-3 Improvement Area 2 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 8

Community Facilities District No. 2003-3 Improvement Area 2 2015 Special Tax Refunding Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $1,852,608
Less: Delinquency as of 6/30/2025 ($11,638)
Total Special Taxes Received $1,840,970

2025 Expenditures
Bond Interest – 3/1/2025 $304,625
Bond Interest – 9/1/2025 $304,625
Bond Principal – 9/1/2025 $855,000
Administrative Expenses (2) $18,253
Total Expenditures $1,482,503

City Held Fund Balance 6/30/25 $1,590,771
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest, Administrative Expenses, and Developer Reimbursement (upon request).
(2) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $223,702
Less: Delinquency as of 6/30/2025 ($1,405)
Total Special Taxes Received $222,297

2025 Expenditures
Services $223,702
Administration $0
Total Expenditures $223,702
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

5. Community Facilities District No. 2003-3 Improvement Area 2 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 9

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The Improvement Area is comprised of approximately 133 acres and is divided into two subareas. Subarea A is comprised of approximately 74 acres of land and is bounded by Rincon Meadows Avenue, Kimball Avenue, Mill Creek Avenue and Bickmore Avenue. Subarea B is comprised of approximately 59 acres of land bounded by Kimball Avenue on the North, an easement owned by Southern California Edison on the South and Subarea D on the east.

The District was formed to construct certain roadway, bridges, sewers, water and reclaimed water facilities, dry utilities, storm drains, street and parkway landscaping, curbs and gutters, medians, median landscaping, traffic signals, entry signage, parks, trails, fire facilities, library facilities, and public community facilities. The funds allocated from the services portion of the CFD will cover maintenance of parks, parkways and open space, flood and storm protection services the operation of storm drainage systems, and public safety services.

The District is one of the four Local Obligations of the Chino Public Financing Authority (PFA) Local Agency Refunding Bonds, Series 2015A. The City of Chino PFA Marks-Roos Revenue Pool is also comprised of Community Facilities District Nos. 2005-1 IA 1, 2005-2 and 2006-2; please see separate reports for information regarding these Districts.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount Deposited
to Improvement Fund (1)
Amount
Expended
June 30, 2025
Balance Project Status
CFD No. 2003-3 IA 2 $22,537,953.51 $22,537,953.51 $0.00 Completed (1) Includes Series 2006 initial deposit.

Improvements have been completed in the District. The Improvement Fund has been closed.

6. Community Facilities District No. 2003-3 Improvement Area 5 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 10

Community Facilities District No. 2003-3 Improvement Area 5 Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). This Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, require that the proceeds of the Special Tax be applied to those purposes, require the creation of an account into which the proceeds shall be deposited, and require an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

The chief fiscal officer of the issuing local agency shall file a report with its governing body no later than January 1, after the bonds have been issued and at least once a year thereafter. The annual report shall contain all of the following:
a. The amount of funds collected and expended.

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $698,683
Less: Delinquency as of 6/30/2025 ($379)
Total Special Taxes Received $698,304

2025 Expenditures
Services $695,441
Administrative Expenses (2) $3,243
Total Expenditures $698,684
__________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services and Administrative Expenses. (2) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is separated into two non -contiguous areas; one located north of Pine Avenue and west of Rincon Meadows Avenue, and the second is located west of Hellman Avenue and south of Pine Avenue.

CFD No. 2003-3 IA 5 is a non -bonded service and was formed to finance services such as , maintenance of parks, parkways and open space; flood and storm protection services; the operation of storm drainage systems; and public safety services.

7. Community Facilities District No. 2003-3 Improvement Area 6 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 11

Community Facilities District No. 2003-3 Improvement Area 6 2015 Special Tax Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). Th e Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001 in accordance with Sections 50075.1 and 53410 of the California Government Code.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $957,170
Less: Delinquency as of 6/30/2025 ($6,503)
Total Special Taxes Received $950,667

2025 Expenditures
Bond Interest – 3/1/2025 $253,619
Bond Interest – 9/1/2025 $253,619
Bond Principal – 9/1/2025 $330,000
Administrative Expenses (2) $10,930
Total Expenditures $848,168

City Held Fund Balance 6/30/2025 $738,880
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest, Administrative Expenses, and Developer Reimbursement (upon request).
(2) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $112,294
Less: Delinquency as of 6/30/2025 ($763)
Total Special Taxes Received $111,531
2025 Expenditures
Services $112,294
Administration $0
Total Expenditures $112,294
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

7. Community Facilities District No. 2003-3 Improvement Area 6 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 12

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 30.88 gross acres of land (including approximately 19.59 taxable acres) and is divided into three zones. Zones 1 and 2 are located south of Bickmore Avenue between Rincon Meadows and Mill Creek Avenue. Zone 3 is located south of Kimball Avenue and west of Hellman Avenue.

The District was formed to finance backbone infrastructure, including water and storm drain improvements. The funds allocated from the services portion of the CFD will cover maintenance of parks, parkways and open space, flood and storm protection services the operation of storm drainage systems, and public safety services.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount Deposited
to Improvement Fund (1)
Amount
Expended
June 30, 2025
Balance Project Status
CFD No. 2003-3 IA 6 $12,488,492.30 $12,488,471.18 $21.12 Completed (1) Includes Series 2015 initial deposit.

Improvements have been completed in the District.

8. Community Facilities District No. 2003-3 Improvement Area 7 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 13

Community Facilities District No. 2003-3 Improvement Area 7 2018 and 2020 Special Tax Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds . The Act only applies to bonds issued on or after January 1, 2001 in accordance with Sections 50075.1 and 53410 of the California Government Code.

Some of the requirements of the Act are handled at the formation (bond issuance) of the Special Tax District and others are handled through annual reports . This section of the report intends to comply with Sections 50075.3 and 53411 of the California Government Code that states:

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $2,626,035
Less: Delinquency as of 6/30/2025 ($38,970)
Total Special Taxes Received $2,587,065

2025 Expenditures
Bond Interest – 3/1/2025 $776,100
Bond Interest – 9/1/2025 $776,100
Bond Principal – 9/1/2025 $800,000
Administrative Expenses (2) $22,786
Developer Reimbursement $0
Total Expenditures $2,374,986

City Held Fund Balance 6/30/2025 $1,950,135
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest, Administrative Expenses, and Developer Reimbursement (upon request).
(2) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $313,887
Less: Delinquency as of 6/30/2025 ($4,643)
Total Special Taxes Received $309,244

2025 Expenditures
Services $313,887
Administration $0
Total Expenditures $313,887
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

8. Community Facilities District No. 2003-3 Improvement Area 7 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 14

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 83.7 gross acres of land (including approximately 56.70 taxable acres) and is divided into three zones. Zones 1 and 2 are located south of Hellman and west of Pine Avenue. Zone 3 is located north of Kimball Avenue and east of Rincon Meadows Avenue.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount Deposited
to Improvement Fund
Amount
Expended
June 30, 2025
Balance Project Status
CFD No. 2003-3 IA 7 $38,307,155.80 $38,307,155.80 $0.00 Completed

Improvements have been completed in the District.

9. Community Facilities District No. 2003-3 Improvement Area 8 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 15

Community Facilities District No. 2003-3 Improvement Area 8 2021 Special Tax Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). This Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, require that the proceeds of the Special Tax be applied to those purposes, require the creation of an account into which the proceeds shall be deposited, and require an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $1,414,850
Less: Delinquency as of 6/30/2025 $0
Total Special Taxes Received $1,414,850

2025 Expenditures
Bond Interest – 3/1/2025 $403,000
Bond Interest – 9/1/2025 $403,000
Bond Principal – 9/1/2025 $430,000
Administrative Expenses (2) $15,827
Developer Reimbursement $0
Total Expenditures $1,251,827

City Held Fund Balance 6/30/2025 $1,075,502
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest, Administrative Expenses, and Developer Reimbursement (upon request).
(2) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $181,878
Less: Delinquency as of 6/30/2025 $0
Total Special Taxes Received $181,878

2025 Expenditures
Services $181,878
Administration $0
Total Expenditures $181,878
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

9. Community Facilities District No. 2003-3 Improvement Area 8 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 16

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 22.39 gross acres. Zone 1 is located west of East Preserve Loop and south of Forest Park Street in the City of Chino. Zone 2 is located south of Forest Park Street and east of Main Street. Zone 3 is located south of Garden Park Street and east of West Preserve Loop.

The District was formed to finance certain backbone infrastructure required in connection with the previous development of property within the District, including street, landscaping, bridge, storm drain, sewer, water, and dry utilities infrastructure improvements, design and constr uction of monumentation, and traffic signal installation. The funds allocated from the services portion of the CFD will cover maintenance of parks, parkways and open space, flood and storm protection services the operation of storm drainage systems, and public safety services.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount Deposited
to Improvement Fund Amount Expended
June 30, 2025
Balance Project Status
CFD No. 2003-3 IA 8 $22,016,786.70 $22,016,782.52 $4.18 In Progress

It is anticipated that Improvement Funds will be expended as reimbursement requests are made for approved facilities.

10. Community Facilities District No. 2003-3 Improvement Area 9 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 17

Community Facilities District No. 2003-3 Improvement Area 9 2022 Special Tax Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). This Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, require that the proceeds of the Special Tax be applied to those purposes, require the creation of an account into which the proceeds shall be deposited, and require an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $2,448,635
Less: Delinquency as of 6/30/2025 ($31,918)
Total Special Taxes Received $2,416,717

2025 Expenditures
Bond Interest – 3/1/2025 $821,388
Bond Interest – 9/1/2025 $821,388
Bond Principal – 9/1/2025 $550,000
Administrative Expenses (2) $18,585
Total Expenditures $2,211,361

City Held Fund Balance 6/30/2025 $1,637,873
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest, Administrative Expenses, and Developer Reimbursement (upon request).
(2) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $373,474
Less: Delinquency as of 6/30/2025 ($4,879)
Total Special Taxes Received $368,595

2025 Expenditures
Services $373,474
Administration $0
Total Expenditures $373,474
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

10. Community Facilities District No. 2003-3 Improvement Area 9 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 18

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 56.97 gross acres and three zones. Zone 1 consists of Zone 1A and 1B.

Zone 1A is planned to be developed into 239 residential dwelling units and Zone 1B is planned to be developed into 76 residential dwelling units. Zone 2 is planned to be developed into 128 residential dwelling units. Zone 3 is planned to be developed into 148 residential dwelling units.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount Deposited
to Improvement Fund
Amount
Expended
June 30, 2025
Balance Project Status
CFD No. 2003-3 IA 9 $28,675,980.09 $28,657,859.82 $18,120.27 In Progress

It is anticipated that Improvement Funds will be expended as reimbursement requests are made for approved facilities.

11. Community Facilities District No. 2003-3 Improvement Area 10 _______________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 19

Community Facilities District No. 2003-3 Improvement Area 10 2025 Special Tax Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $1,207,131
Less: Delinquency as of 6/30/2025 ($21,420)
Total Special Taxes Received $1,185,711

2025 Expenditures
Bond Interest – 3/1/2025 $453,400
Bond Interest – 9/1/2025 $453,400
Bond Principal – 9/1/2025 $290,000
Administrative Expenses (2) $10,331
Total Expenditures $1,207,131

City Held Fund Balance 6/30/2025 $732,405
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest, Administrative Expenses, and Developer Reimbursement (upon request).
(2) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $121,754
Less: Delinquency as of 6/30/2025 ($2,986)
Total Special Taxes Received $118,768

2025 Expenditures
Services $121,754
Administration $0
Total Expenditures $121,754
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

11. Community Facilities District No. 2003-3 Improvement Area 10 _______________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 20

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 20.90 gross acres and four zones. Zone 1 is planned to be developed into 149 residential dwelling units and is located south of Bickmore Avenue, west of Rincon Meadows Avenue, and north of Pine Avenue in the City of Chino. Zone 2 is designated as “Agricultural Buffer Property” and is currently exempt from taxation. Zone 3 is planned to be developed into 56 residential dwelling units and is located north of Legacy Park Street, east of East Preserve Loop, and west of Hellman Avenue in the City of Chino. Zone 4 is planned to be developed into 56 residential dwelling units and is located north Legacy Park Street, east of East Preserve Loop, and west of Hellman Avenue in the City of Chino.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount Deposited
to Improvement Fund
Amount
Expended
June 30, 2025
Balance Project Status
CFD No. 2003-3 IA 10 $16,696,302.96 $7,295,465.65 $9,400,837.31 In Progress

12. Community Facilities District No. 2003-4 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 21

Community Facilities District No. 2003-4
2021 Special Tax Refunding Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act. This Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $374,126
Less: Delinquency as of 6/30/2025 $0
Total Special Taxes Received $374,126

2025 Expenditures (1)(2)
Bond Interest – 3/1/2025 $34,966
Bond Interest – 9/1/2025 $34,966
Bond Principal – 9/1/2025 $310,000
Administrative Expenses (3) $5,351
Surplus Fund Credit ($11,156)
Total Expenditures $374,127

City Held Fund Balance 6/30/2025 $443,529
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest and Administrative Expenses. (2) Due to available surplus funds, amount enrolled was less than projected expenditures. (3) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 96.20 acres of land, including approximately 94.66 taxable acres, and is located in the City, on the east and west side of Mountain Avenue from Kimball Avenue to Bickmore Avenue.

The District was formed to fund infrastructure needed for new development, roadway, sewer, water, gas, storm drain, streets and parkways, curbs and gutters, bridges, traffic signals, entry signage, appurtenant work, and development impact fees.

This District is one of the six Local Obligations of the City of Chino Public Financing Authority (PFA) Refunding Bonds, Series of 2021A. The City of Chino PFA Marks−Roos Revenue Pool is also comprised of Community Facilities District Nos. 2001−1, 2003−1, 2003−2, 2003−3 IA 1 and 2009−1; please see separate reports for information regarding these Districts.

12. Community Facilities District No. 2003-4 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 22

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount
Deposited to
Improvement Fund (1) Amount Expended
June 30, 2025
Balance Project Status
CFD 2003-4 $5,503,141.00 $5,503,141.00 $0.00 Completed
(1) Includes Series 2004 initial deposit.

Improvements have been completed in the District. The Improvement Fund has been closed.

13. Community Facilities District No. 2005-1 Improvement Area 1 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 23

Community Facilities District No. 2005-1 Improvement Area 1 2015 Special Tax Refunding Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $1,537,820
Less: Delinquency as of 6/30/2025 ($20,041)
Total Special Taxes Received $1,517,779

2025 Expenditures
Bond Interest – 3/1/2025 $261,000
Bond Interest – 9/1/2025 $261,000
Bond Principal – 9/1/2025 $735,000
Administrative Expenses (2) $22,444
Total Expenditures $1,279,444

City Held Fund Balance 6/30/2025 $1,859,070
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest, Administrative Expenses, and Developer Reimbursement (upon request).
(2) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $1,126,480
Less: Delinquency as of 6/30/2025 ($13,719)
Total Special Taxes Received $1,112,761

2025 Expenditures
Services $1,126,480
Administration $0
Total Expenditures $1,126,480
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

13. Community Facilities District No. 2005-1 Improvement Area 1 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 24

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is divided into nine planning areas and is comprised of approximately 94.40 acres of land and is bounded by Cypress Avenue, Euclid Avenue, Clemson Street and the northwest quadrant of San Antonio Avenue and Eucalyptus Avenue.

The Public Facilities within the District are proposed to consist of backbone infrastructure needed for new development such as roadway, sewer, water, storm drain, street and parkway, curbs and gutters, traffic signals, dry utilities, landscaping improvements, appurtenances and appurtenant work, and development impact fees that are used by the City to construct infrastructure. The funds allocated from the services portion of the CFD will cover maintenance of parks, parkways and open space, flood and storm protection services the operation of storm drainage systems, and public safety services.

The District is one of the four Local Obligations of the Chino Public Financing Authority (PFA) Local Agency Refunding Bonds, Series 2015A. The City of Chino PFA Marks-Roos Revenue Pool is also comprised of Community Facilities District Nos. 2003-3 IA 2, 2005-2 and 2006-2; please see separate reports for information regarding these Districts.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount
Deposited to
Improvement Fund (1) Amount Expended
June 30, 2025
Balance Project Status
CFD No. 2005-1 IA 1 $20,799,104.23 $20,799,104.23 $0.00 Completed (1) Includes Series 2007 initial deposit.

Improvements have been completed in the District. The Improvement Fund has been closed.

14. Community Facilities District No. 2005-1 Improvement Area 2 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 25

Community Facilities District No. 2005-1 Improvement Area 2 2019 Special Tax Refunding Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $168,319
Less: Delinquency as of 6/30/2025 ($1,098)
Total Special Taxes Received $167,221

2025 Expenditures
Bond Interest – 3/1/2025 $29,994
Bond Interest – 9/1/2025 $29,994
Bond Principal – 9/1/2025 $60,000
Administrative Expenses (2) $10,017
Total Expenditures $130,005

City Held Fund Balance 6/30/2025 $233,625
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest, Administrative Expenses, and Developer Reimbursement (upon request).
(2) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $334,579
Less: Delinquency as of 6/30/2025 ($2,939)
Total Special Taxes Received $331,640

2025 Expenditures
Services $334,579
Administration $0
Total Expenditures $334,579
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

14. Community Facilities District No. 2005-1 Improvement Area 2 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 26

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 54.4 net acres and contains three zones. The area is located within the City, and is located north of Cypress Avenue, west of Mountain Avenue, and south of Edison Avenue.

The Public Facilities within the District are proposed to consist of backbone infrastructure needed for new development, such as roadway, sewer, water, dry utilities, storm drain, street and parkway, curb and gutter, traffic signal, entry signage, and appurtenances and appurtenant work. The funds allocated from the services portion of the CFD will cover maintenance of parks, parkways and open space, flood and storm protection services the operation of storm drainage systems, and public safety services.

The District is one of two Local Obligations of the Chino Public Financing Authority (PFA) Local Agency Refunding Bonds, Series 2019A. The City of Chino PFA Marks -Roos Revenue Pool is also comprised of Community Facilities District No. 2006-3; please see separate report for information regarding this District.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount Deposited
to Improvement Fund (1) Amount Expended
June 30, 2025
Balance Project Status
CFD No. 2005-1 IA 2 $1,695,432.81 $1,693,235.47 $2,197.34 In Progress (1) Includes Series 2014 initial deposit.

The developer is in the process of preparing and submitting payment requests for the remaining balance. The construction of the Facilities and Fees in connection with the development of property within the District continues as additional development occurs.

15. Community Facilities District No. 2005-1 Improvement Area 3 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 27

Community Facilities District No. 2005-1 Improvement Area 3 2015 Special Tax Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $205,032
Less: Delinquency as of 6/30/2025 ($2,436)
Total Special Taxes Received $202,596

2025 Expenditures
Bond Interest – 3/1/2025 $47,019
Bond Interest – 9/1/2025 $47,019
Bond Principal – 9/1/2025 $70,000
Administrative Expenses (2) $12,019
Total Expenditures $176,057

City Held Fund Balance 6/30/2025 $269,980
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest, Administrative Expenses, and Developer Reimbursement (upon request).
(2) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $312,142
Less: Delinquency as of 6/30/2025 ($3,433)
Total Special Taxes Received $308,709
2025 Expenditures
Services $312,142
Administration $0
Total Expenditures $312,142
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

15. Community Facilities District No. 2005-1 Improvement Area 3 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 28

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 19.81 net taxable acres and is divided into three zones bounded by Cypress Avenue, Edison Avenue, and Marquette Avenue, Satterfield Way, and intersected by Eucalyptus Avenue.

The Public Facilities within the District are proposed to consist of backbone infrastructure needed for new development such as roadway, sewer, water, storm drain, street and parkway, curbs and gutters, traffic signals, dry utilities, landscaping improvements, and appurtenances and appurtenant work. The funds allocated from the services portion of the CFD will cover maintenance of parks, parkways and open space, flood and storm protection services the operation of storm drainage systems, and public safety services.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount Deposited
to Improvement Fund (1) Amount Expended
June 30, 2025
Balance Project Status
CFD No. 2005-1 IA 3 $2,372,493.97 $2,332,283.21 $40,210.76 In Progress (1) Includes Series 2015 initial deposit.

It is anticipated that Improvement Funds will be expended as Developer Reimbursement requests are made for approved facilities.

16. Community Facilities District No. 2005-1 Improvement Area 4 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 29

Community Facilities District No. 2005-1 Improvement Area 4 2016 Special Tax Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $410,824
Less: Delinquency as of 6/30/2025 ($8,659)
Total Special Taxes Received $402,165

2025 Expenditures
Bond Interest – 3/1/2025 $84,078
Bond Interest – 9/1/2025 $84,078
Bond Principal – 9/1/2025 $185,000
Administrative Expenses (2) $13,346
Total Expenditures $366,502
City Held Fund Balance 6/30/2025 $493,764
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest, Administrative Expenses, and Developer Reimbursement (upon request).
(2) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $346,418
Less: Delinquency as of 6/30/2025 ($7,303)
Total Special Taxes Received $339,115

2025 Expenditures
Services $346,418
Administration $0
Total Expenditures $346,418
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

16. Community Facilities District No. 2005-1 Improvement Area 4 ________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 30

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District contains approximately 55.91 net taxable acres and is divided into three zones. The District is located south of Edison Avenue, west of Euclid Avenue, north of Cypress Avenue, and lies on both sides of Eucalyptus Avenue.

The Public Facilities within the District are proposed to consist of backbone infrastructure needed for new development such as roadway, sewer, water, storm drain, street and parkway, curbs and gutters, traffic signals, dry utilities, landscaping improvements, and appurtenances and appurtenant work. The funds allocated from the services portion of the CFD will cover maintenance of parks, parkways and open space, flood and storm protection services the operation of storm drainage systems, and public safety services.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount Deposited
to Improvement Fund (1) Amount Expended
June 30, 2025
Balance Project Status
CFD No. 2005-1 IA 4 $6,011,932.90 $5,990,512.48 $21,420.42 In Progress (1) Includes Series 2016 initial deposit.

It is anticipated that Improvement Funds will be expended as Developer Reimbursement requests are made for approved facilities.

17. Community Facilities District No. 2005-2 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 31

Community Facilities District No. 2005-2
2015 Special Tax Refunding Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). Th e Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $489,058
Less: Delinquency as of 6/30/2025 ($0.00)
Total Special Taxes Received $489,058

2025 Expenditures
Bond Interest – 3/1/2025 $72,125
Bond Interest – 9/1/2025 $72,125
Bond Principal – 9/1/2025 $200,000
Administrative Expenses (2) $10,491
Developer Reimbursement $134,317
Total Expenditures $489,058
City Held Fund Balance 6/30/2025 $423,976
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest and Administrative Expenses. (2) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $53,499
Less: Delinquency as of 6/30/2025 ($0)
Total Special Taxes Received $53,499

2025 Expenditures
Services $53,499
Administration $0
Total Expenditures $53,499
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

17. Community Facilities District No. 2005-2 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 32

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 20 acres of land located in the City, within a master-planned community called The Preserve at Chino. The area is north of Bickmore Avenue, west of Rincon Meadows Avenue, and south of Kimball Avenue.

The District was formed to finance certain infrastructure improvements to support de velopment within the District, including law enforcement, fire facilities, road, bridge, traffic signals, drainage, water storage and distribution, sewage collection and disposal, general public facilities, library, community center, open space, and park improvements. The funds allocated from the services portion of the CFD will cover maintenance of parks, parkways and open space, flood and storm protection services the oper ation of storm drainage systems, and public safety services.

The District is one of the four Local Obligations of the Chino Public Financing Authority (PFA) Local Agency Refunding Bonds, Series 2015A. The City of Chino PFA Marks-Roos Revenue Pool is also comprised of Community Facilities District Nos. 2003-3 IA 2, 2005-1 IA 1, and 2006-2; please see separate reports for information regarding these Districts.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount Deposited
to Improvement Fund (1) Amount Expended
June 30, 2025
Balance Project Status
CFD No. 2005-2 $5,187,000.00 $5,187,000.00 $0.00 Completed (1) Includes Series 2006 initial deposit.

All improvements have been completed in the District. The Improvement Fund has been closed.

18. Community Facilities District No. 2006-1 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 33

Community Facilities District No. 2006-1
2016 Special Tax Refunding Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). Th e Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001 in accordance with Sections 50075.1 and 53410 of the California Government Code.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $242,660
Less: Delinquency as of 6/30/2025 ($4,638)
Total Special Taxes Received $238,022
2025 Expenditures (2)
Bond Interest – 3/1/2025 $59,678
Bond Interest – 9/1/2025 $59,678
Bond Principal – 9/1/2025 $150,000
Administrative Expenses (3) $9,371
Surplus Fund Credit ($36,068)
Total Expenditures $242,659
City Held Fund (441) Balance 6/30/2025 $610,831
City Held Fund (841) Balance 6/30/2025 $239,367
(1) Amount enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest and Administrative Expenses. (2) Due to available surplus funds, amount enrolled was less than projected expenditures. (3) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $59,478
Less: Delinquency as of 6/30/2025 ($1,207)
Total Special Taxes Received $58,271
2025 Expenditures
Services $59,478
Administration $0
Total Expenditures $59,478
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

18. Community Facilities District No. 2006-1 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 34

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 12.22 net acres of land located in the City and consists of Tract No. 17147. The area is located south of Kimball Avenue, west of W. Preserve Loop, north of Spring Hill Street, and east of Mill Creek Avenue.

The District was formed to fund backbone infrastructure needed for new development such as roadway, bridge, sewer, water, dry utilities, storm drain, street and parkway, curb and gutter, traffic signal, entry signage, appurtenances and appurtenant work, and development impact fees used by the City to construct infrastructure.

The funds allocated from the services portion of the CFD will cover maintenance of parks, parkways and open space, flood and storm protection services, the operation of storm drainage systems, and public safety services.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount Deposited
to Improvement Fund (1)
Amount
Expended
June 30, 2025
Balance Project Status
CFD No. 2006-1 $3,904,374.96 $3,393,858.80 $510,516.16 Completed (1) Includes Series 2013 initial deposit.

It is anticipated that the remainder of the unclaimed Improvement Funds will be transferred to the City for the benefit of CFD No. 2006-1.

19. Community Facilities District No. 2006-2 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 35

Community Facilities District No. 2006-2
2015 Special Tax Refunding Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). Th e Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $549,618
Less: Delinquency as of 6/30/2025 ($1,461)
Total Special Taxes Received $548,157

2025 Expenditures (2)
Bond Interest – 3/1/2025 $115,375
Bond Interest – 9/1/2025 $115,375
Bond Principal – 9/1/2025 $325,000
Administrative Expenses (3) $15,088
Surplus Fund Credit ($21,220)
Total Expenditures $549,618

City Held Fund Balance 6/30/2025 $607,436
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest and Administrative Expenses. (2) Due to available surplus funds, amount enrolled was less than projected expenditures. (3) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 28.87 net acres of land located in the City and consists of Tract No. 16953. The area is located north of Chino Avenue, east of Fern Avenue, south of E. Riverside Drive , and west of Euclid Avenue.

The District was formed to construct roadway, sewer, water, gas, storm drain, street and parkway, curb and gutter, traffic signals, bus shelters, entry signage, bicycle path improvements, and appurtenances and appurtenant work.

The District is one of the four Local Obligations of the Chino Public Financing Authority (PFA) Local Agency Refunding Bonds, Series 2015A. The City of Chino PFA Marks-Roos Revenue Pool is also comprised of Community Facilities District Nos. 2003-3 IA 2, 2005-1 IA 1, and 2005-2; please see separate reports for information regarding these Districts.

19. Community Facilities District No. 2006-2 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 36

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount
Deposited to
Improvement Fund (1)
Amount
Expended
June 30, 2025
Balance Project Status
CFD No. 2006-2 $8,088,444.40 $8,088,444.40 $0.00 Completed (1) Includes Series 2006 initial deposit.

All improvements have been completed in the District. The Improvement Fund has been closed.

20. Community Facilities District No. 2006-3 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 37

Community Facilities District No. 2006-3
2019 Special Tax Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, require that the proceeds of the Special Tax be applied to those purposes, require the creation of an account into which the proceeds shall be deposited, and require an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $330,511
Less: Delinquency as of 6/30/2025 ($2,831)
Total Special Taxes Received $327,680
2025 Expenditures (2)
Bond Interest – 3/1/2025 $79,816
Bond Interest – 9/1/2025 $79,816
Bond Principal – 9/1/2025 $165,000
Administrative Expenses (3) $10,551
Surplus Fund Credit ($4,672)
Total Expenditures $330,511
City Held Fund Balance 6/30/2025 $351,097
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest and Administrative Expenses. (2) Due to available surplus funds, amount enrolled was less than projected expenditures. (3) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $64,143
Less: Delinquency as of 6/30/2025 ($539)
Total Special Taxes Received $63,604
2025 Expenditures
Services $64,143
Administration $0
Total Expenditures $64,143
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

20. Community Facilities District No. 2006-3 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 38

d. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 36.57 gross acres of land located in the City and consists of Tract No. 17055. The area is located north of Pine Avenue, east of Mill Creek Avenue, south of Bickmore Avenue, and west of W. Preserve Loop.

The District was formed to fund backbone infrastructure needed for new development such as: storm drain, sewer, water, street improvements, traffic signals, public park improvements, landscaping, and appurtenances and appurtenant work as well as certain development impact fees used by the City to construct infrastructure.

The funds allocated from the services portion of the CFD will cover maintenance of parks, parkways and open space, flood and storm protection services the operation of storm drainage systems, and public safety services.

The District is one of two Local Obligations of the Chino Public Financing Authority (PFA) Local Agency Refunding Bonds, Series 2019A. The City of Chino PFA Marks -Roos Revenue Pool is also comprised of Community Facilities District No. 2005-1 IA 2; please see separate report for information regarding this District.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount
Deposited to
Improvement Fund (1) Amount Expended
June 30, 2025
Balance Project Status
CFD No. 2006-3 $4,920,905.05 $4,161,061.37 $759,843.68 In Progress (1) Includes Series 2013 initial deposit.

It is anticipated that Improvement Funds will be expended as Developer Reimbursement requests are made for approved facilities.

21. Community Facilities District No. 2009-1 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 39

Community Facilities District No. 2009-1
2021 Special Tax Refunding Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $824,188
Less: Delinquency as of 6/30/2025 $0
Total Special Taxes Received $824,188

2025 Expenditures (2)
Bond Interest – 3/1/2025 $135,468
Bond Interest – 9/1/2025 $135,468
Bond Principal – 9/1/2025 $565,000
Administrative Expenses (3) $5,265
Surplus Fund Credit ($17,013)
Total Expenditures $824,188

City Held Fund Balance 6/30/2025 $932,129
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest and Administrative Expenses. (2) Due to available surplus funds, amount enrolled was less than projected expenditures. (3) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 59 acres of land, all of which are taxable, and is located in the City south of Kimball Avenue, west of Euclid Avenue, and is intersected by Fern and Bickmore Avenues.

The District was formed to finance backbone infrastructure needed for new development, such as roadway, bridge, sewer, water, reclaimed water, dry utilities, storm drain, street and parkway landscaping, curb and gutter, medians, median landscaping, traffic signals, entry signage, parks, trails, fire facilities, library and public community facilities, appurtenances and appurtenant work, and development impact fees that are used by the City to construct infrastructure.

21. Community Facilities District No. 2009-1 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 40

District Nos. 2001−1, 2003−1, 2003−2, 2003−3 IA 1, and 2003−4; please see separate reports for information regarding these Districts.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount
Deposited to
Improvement Fund (1) Amount Expended
June 30, 2025
Balance Project Status
CFD No. 2009-1 $11,034,467.00 $11,034,467.00 $0.00 Completed (1) Includes Series 2010 initial deposit.

All improvements have been completed in the District. The Improvement Fund has been closed.

22. Community Facilities District No. 2016-1 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 41

Community Facilities District No. 2016-1
2020 Special Tax Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $530,764
Less: Delinquency as of 6/30/2025 $0
Total Special Taxes Received $530,764

2025 Expenditures (2)
Bond Interest – 3/1/2025 $163,372
Bond Interest – 9/1/2025 $163,372
Bond Principal – 9/1/2025 $195,000
Administrative Expenses (3) $9,021
Total Expenditures $530,765

City Held Fund Balance 6/30/2025 $498,265
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest and Administrative Expenses. (2) Due to available surplus funds, amount enrolled was less than projected expenditures. (3) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $83,307
Less: Delinquency as of 6/30/2025 $0
Total Special Taxes Received $83,307
2025 Expenditures
Services $83,307
Administration $0
Total Expenditures $83,307
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

22. Community Facilities District No. 2016-1 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 42

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 18.42 gross acres of land located in the City and consists of Tract No. 18858. The area is located north of Bickmore Avenue and east of Euclid Avenue.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balance as of June 30, 2025
District Name
Initial Amount
Deposited to
Improvement Fund (1) Amount Expended
June 30, 2025
Balance Project Status
CFD No. 2016-1 $9,600,000.00 $8,827,847.35 $772,152.65 In Progress (1) Includes Series 2017 initial deposit.

It is anticipated that Improvement Funds will be expended as Developer Reimbursement requests are made for approved facilities.

23. Community Facilities District No. 2016-2 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 43

Community Facilities District No. 2016-2
2017 Special Tax Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

a. The amount of funds collected and expended.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $489,081
Less: Delinquency as of 6/30/2025 ($5,356)
Total Special Taxes Received $483,725

2025 Expenditures (2)
Bond Interest – 3/1/2025 $151,213
Bond Interest – 9/1/2025 $151,213
Bond Principal – 9/1/2025 $180,000
Administrative Expenses (3) $10,631
Surplus Fund Credit ($3,974)
Total Expenditures $489,083

City Held Fund Balance 6/30/2025 $475,206
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest and Administrative Expenses. (2) Due to available surplus funds, amount enrolled was less than projected expenditures. (3) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $115,429
Less: Delinquency as of 6/30/2025 ($1,261)
Total Special Taxes Received $114,168

2025 Expenditures
Services $115,429
Administration $0
Total Expenditures $115,429
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

23. Community Facilities District No. 2016-2 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 44

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 39.10 gross acres of land located in the City and consists of Tract Nos. 18971-1 and 18972. The area is located north of Eucalyptus Avenue, between San Antonio Avenue and Euclid Avenue.

The District was formed to fund backbone infrastructure needed for new development such as roadway, bridge, sewer, water, reclaimed water, dry utilities, storm drain, street and parkway, landscaping, curb and gutter, medians, median landscaping, traffic signals, entry signage, parks, trails, fire facilities, library facilities and public community facilities, and appurtenances and appurtenant work. The funds allocated from the services portion of the CFD will cover maintenance of parks, parkways and open space, flood and storm protection services the operation of storm drainage systems, and public safety services.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount
Deposited to
Improvement Fund (1) Amount Expended
June 30, 2025
Balance Project Status
CFD No. 2016-2 $7,191,422.32 $6,592,677.61 $598,744.71 In Progress (1) Includes Series 2017 initial deposit

It is anticipated that Improvement Funds will be expended as Developer Reimbursement requests are made for approved facilities.

24. Community Facilities District No. 2019-1 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 45

Community Facilities District No. 2019-1
2020 Special Tax Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $596,329
Less: Delinquency as of 6/30/2025 ($3,283)
Total Special Taxes Received $593,046

2025 Expenditures (2)
Bond Interest – 3/1/2025 $192,000
Bond Interest – 9/1/2025 $192,000
Bond Principal – 9/1/202 $205,000
Administrative Expenses (3) $10,631
Surplus Fund Credit ($3,301)
Total Expenditures $596,330

City Held Fund Balance 6/30/2025 $528,121
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Principal, Interest and Administrative Expenses. (2) Due to available surplus funds, amount enrolled was less than projected expenditures. (3) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 20.48 gross acres of land located north of Bickmore Avenue, between Sultana Avenue and Rincon Meadows Avenue.

The District was formed to finance certain backbone infrastructure required in connection with the previous development of property within the District, including new development, such as roadway, bridge, sewer, water, reclaimed water, dry utilities, storm drain, street and parkway landscaping, curb and gutter, medians, median landscaping, traffic signals, entry signage, parks, trails, fire facilities, library facilities and public community facilities, appurtenances and appurtenant work, and development im pact fees that are used by the City to

24. Community Facilities District No. 2019-1 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 46

construct infrastructure. The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount Deposited
to Improvement Fund
Amount
Expended
June 30, 2025
Balance Project Status
CFD No. 2019-1 $9,719,861.89 $9,719,861.61 $0.28 Complete

All improvements have been completed in the District. The Improvement Fund will be closed.

25. Community Facilities District No. 2020-1 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 47

Community Facilities District No. 2020-1
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). This Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, require that the proceeds of the Special Tax be applied to those purposes, require the creation of an account into which the proceeds shall be deposited, and require an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $244,738
Less: Delinquency as of 6/30/2025 $0
Total Special Taxes Received $244,738

2025 Expenditures
Services $241,495
Administrative Expenses (2) $3,243
Total Expenditures $244,738
__________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services and Administrative Expenses. (2) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

CFD No. 2020-1 is an annexable District with a potential annexation area encompassing the entire City of Chino.

CFD No. 2020-1 is a non-bonded service and was formed to finance services such as, public safety services; library and recreation program services; the operation and maintenance of future museums and cultural facilities; street and road maintenance; and the lighting of parks, parkways, streets, roads and open space and other authorized services.

26. Community Facilities District No. 2021-1 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 48

Community Facilities District No. 2021-1
2023 Special Tax Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $486,925
Less: Delinquency as of 6/30/2025 ($3,051)
Total Special Taxes Received $483,874

2025 Expenditures
Bond Interest – 3/1/2025 $185,103
Bond Interest – 9/1/2025 $185,103
Bond Principal – 9/1/2025 $110,000
Administrative Expenses (2) $9,946
Surplus Fund Credit ($3,228)
Total Expenditures $486,924

City Held Fund Balance 6/30/2025 $399,391
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Facilities and Administrative Expenses. (2) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $102,556
Less: Delinquency as of 6/30/2025 ($645)
Total Special Taxes Received $101,911

2025 Expenditures
Services $102,556
Administration $0
Total Expenditures $102,556
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

26. Community Facilities District No. 2021-1 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 49

b. The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

The District is comprised of approximately 9.68 net taxable acres and is located north of Bickmore Avenue and east of Sultana Avenue in the City of Chino
The District was formed to fund backbone infrastructure needed for new development such as roadway, bridge, sewer, water, reclaimed water, dry utilities, storm drain, street and parkway, landscaping, curb and gutter, medians, median landscaping, traffic signals, entry signage, parks, trails, fire facilities, library facilities and public community facilities, and appurtenances and appurtenant work. The funds allocated from the services portion of the CFD will cover maintenance of parks, parkways and open space, flood and storm protection services the operation of storm drainage systems, and public safety services.

The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the District’s June 30, 2025, Improvement Fund balance, and the project status:

Improvement Fund Balances as of June 30, 2025
District Name
Initial Amount Deposited
to Improvement Fund
Amount
Expended
June 30, 2025
Balance Project Status
CFD No. 2021-1 $6,113,156.64 $6,104,244.20 $8,912.44 In Progress

It is anticipated that Improvement Funds will be expended as Developer Reimbursement requests are made for approved facilities.

27. Community Facilities District No. 2022-1 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 50

Community Facilities District No. 2022-1
2025 Special Tax Bonds
Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $145,850
Less: Delinquency as of 6/30/2025 ($2,350)
Total Special Taxes Received $143,500

2025 Expenditures
Facilities $141,046
Administrative Expenses (2) $4,804
Total Expenditures $145,850

City Held Fund Balance 6/30/2025 $162,507
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Facilities and Administrative Expenses. (2) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $23,943
Less: Delinquency as of 6/30/2025 ($388)
Total Special Taxes Received $23,555

2025 Expenditures
Services $23,943
Administration $0
Total Expenditures $23,943
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

28. Community Facilities District No. 2023-1 _________________________________________ City of Chino Senate Bill 165 Report for Calendar Year 2025 51

Community Facilities District No. 2023-1

Senate Bill 165 shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). The Act requires that any local Special Tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the Special Tax, requires that the proceeds of the Special Tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001, in accordance with Sections 50075.1 and 53410 of the California Government Code.

Facilities:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $100,955
Less: Delinquency as of 6/30/2025 $0
Total Special Taxes Received $100,955

2025 Expenditures
Facilities $96,151
Administrative Expenses (2) $4,804
Total Expenditures $100,955

City Held Fund Balance 6/30/2025 $111,861
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Facilities and Administrative Expenses. (2) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Services:

Fiscal Year 2024-25 Revenues (1)
Special Taxes Levied $13,713
Less: Delinquency as of 6/30/2025 $0
Total Special Taxes Received $13,713

2025 Expenditures
Services $13,713
Administration $0
Total Expenditures $13,713
___________
(1) Amount Enrolled for the Fiscal Year 2024-25 to pay for Services.

Chino City CouncilFebruary 3, 2026

Chino City Council
February 3, 2026