Costa Mesa City Council
September 2, 2025

Amount per Officer
Salaries 138,537$
Special Pays
(POST/Uniform/Liason/Retention/Bilingual) 36,612
Medicare Tax 3,002
Health Insurance Benefit 29,028
Employer 457(b) Contribution 2,855
Retirement Benefit 152,712
Insurance
(Workers Comp/Liability/Unemployment) 16,123
378,868
x 3
Total Costs for Three Officers 1,136,604$
x 50%
NMUSD share at 50% 568,302$
City of Costa Mesa
School Resource Officer Program
Fiscal Year 2025-2026
ATTACHMENT 2
City of Costa Mesa
School Resource Officer Program
Costs by Officer
Fiscal Year 2025-2026
July 2025 through
June 2026 JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Total Compensation
Monthly Salary 10,995$ 10,995$ 10,995$ 10,995$ 10,995$ 10,995$ 10,995$ 10,995$ 10,995$ 10,995$ 10,995$ 10,995$ 131,940 Other Comp 2,474 2,474 2,474 2,474 2,474 2,474 2,474 2,474 2,474 2,474 2,474 2,474 29,687 Medical 2,419 2,419 2,419 2,419 2,419 2,419 2,419 2,419 2,419 2,419 2,419 2,419 29,028 Medicare 242 242 242 242 242 242 339 242 242 242 242 242 3,002 Employer 457(b) 231 231 231 231 231 231 313 231 231 231 231 231 2,855 Retirement 12,248 12,248 12,248 12,248 12,248 12,248 17,985 12,248 12,248 12,248 12,248 12,248 152,712 Bilingual 5% 577 577 577 577 577 577 577 577 577 577 577 577 6,926 Unemployment 18 18 18 18 18 18 18 18 18 18 18 18 217 Workers Comp 1,159 1,159 1,159 1,159 1,159 1,159 1,159 1,159 1,159 1,159 1,159 1,159 13,910 General Liability 166 166 166 166 166 166 166 166 166 166 166 166 1,996 Holiday Cash Out 6,597 6,597
Total Monthly Comp One Officer 30,530$ 30,530$ 30,530$ 30,530$ 30,530$ 30,530$ 43,043$ 30,530$ 30,530$ 30,530$ 30,530$ 30,530$ 378,868$ Retirement Calculation JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Monthly Salary 10,995$ 10,995$ 10,995$ 10,995$ 10,995$ 10,995$ 10,995$ 10,995$ 10,995$ 10,995$ 10,995$ 10,995$ Other Comp/Bilingual/Holiday 3,051 3,051 3,051 3,051 3,051 3,051 9,648 3,051 3,051 3,051 3,051 3,051 Uniform Pay (PERS) 37 37 37 37 37 37 37 37 37 37 37 37 Total Retirement 14,083 14,083 14,083 14,083 14,083 14,083 20,680 14,083 14,083 14,083 14,083 14,083 Employer Rate 86.970% 12,248 12,248 12,248 12,248 12,248 12,248 17,985 12,248 12,248 12,248 12,248 12,248 City's Retirement Cost 12,248 12,248 12,248 12,248 12,248 12,248 17,985 12,248 12,248 12,248 12,248 12,248 Notes to estimate compensation (per Lt. Everett) for agreement. These assumptions are based on replacing SRO officers as needed. - assume all officers at top step for entire year
- assume all officers receive 10% Advanced POST and 7.5% Liason Pay - assume all officers receive Bilingual Pay 5% top step Senior Police Officer - assume all officers cash out 104 holiday hours (13 holidays x 8 hours each) - assume all officers at highest PERS % including UAL, 86.970% for 25/26 - assume all officers receive Uniform Pay subject to PERS reporting - assume all officers receive 1.75% employer contribution to 457(b) (0.5% of base salary plus 1.25% all retirement earnings) - assume all officers receive 5% Retention/Longevity Pay for 10 years sworn service (effective 6/29/25)