CITY OF DINUBA
CHANGES IN NET POSITION
LAST TEN FISCAL YEARS
(Accrual Basis of Accounting)
2016 2017 2018 2019
Net (Expense)/Revenue
Governmental Activities ($6,602,592) ($14,437,339) ($2,990,953) ($11,781,101) Business-Type Activities 960,964 (513,643) (970,138) 977,697 Total Primary Government Net Expense ($5,641,628) ($14,950,982) ($3,961,091) ($10,803,404) General Revenues and Other Changes in Net Position
Governmental Activities
Taxes
Property Taxes $1,260,845 $1,149,426 $1,166,971 $1,301,585 Transient Occupancy Taxes 248,579 281,005 291,190 289,263 Sales Taxes 9,729,414 9,080,769 9,926,107 10,777,734
Franchise Taxes 252,761 216,407 234,815 245,102
Business Licenses Taxes 233,387 237,357
Utility Users Tax 1,683,265 1,482,077 1,491,791 1,475,873 Other Taxes 487,363 273,161 478,877 504,884
Motor Vehicle Tax 1,754,885 1,847,746 1,841,147 1,943,492 Use of Money and Property 262,770 201,154 454,092 695,301 Other/Contributions 552,748 539,928 698,424 345,361
Non-departmental - sales tax settlement
Transfers (269,724) 988,600 816,888 354,520
Total Governmental Activities 15,962,906 16,060,273 17,633,689 18,170,472 Business-Type Activities
Use of Money and Property 37,175 50,643 59,094 137,539
Other/Contributions 6,585,197 4,054,738
Special Item
Transfers 269,724 (988,600) (816,888) (354,520)
Total Business-Type Activities 306,899 (937,957) 5,827,403 3,837,757 Total Primary Government $16,269,805 $15,122,316 $23,461,092 $22,008,229 Change in Net Position
Governmental Activities $9,360,314 $1,622,934 $14,642,736 $6,389,371 Business-Type Activities 1,267,863 (1,451,600) 4,857,265 4,815,454 Total Primary Government $10,628,177 $171,334 $19,500,001 $11,204,825 Source: City of Dinuba Financial Services Division
158
2020 2021 2022 2023 2024 2025
($18,453,380) ($16,804,344) ($12,303,079) ($25,112,169) ($18,414,613) ($11,559,047) 477,276 5,977,348 2,252,401 3,264,991 2,133,641 3,440,151 ($17,976,104) ($10,826,996) ($10,050,678) ($21,847,178) ($16,280,972) ($8,118,896) $1,377,047 $1,517,322 $1,667,353 $1,890,358 $2,071,838 $2,295,919 244,052 266,474 372,343 363,795 394,204 307,785
14,059,028 19,276,913 17,633,910 11,265,363 11,075,486 10,526,037 258,084 279,774 303,727 340,382 347,315 340,891
259,787 254,098 256,319 292,029 346,893 290,254
1,534,979 1,668,455 1,804,455 2,277,276 2,229,716 2,364,011 495,334 609,054 602,686 714,122 719,877 756,272
2,033,375 2,151,555 2,332,959 2,484,668 2,625,778 2,842,122 724,898 662,583 272,633 2,151,918 2,497,221 2,245,933
280,254 8,106,557 10,581,372 3,308,695 2,795,206 886,128 (11,409,298) 22,389,726
3,001,156 873,612 541,812 (1,849,692) 52,463 1,665,004
12,858,696 35,666,397 36,369,569 23,238,914 25,155,997 46,910,082 205,916 572,378 64,439 427,133 788,072 804,379
417,505 141,246 52,103 28,204 34,285 209,599
(1,350,000)
(3,001,156) (873,612) (541,812) 1,849,692 (52,463) (1,665,004) (3,727,735) (159,988) (425,270) 2,305,029 769,894 (651,026) $9,130,961 $35,506,409 $35,944,299 $25,543,943 $25,925,891 $46,259,056 ($5,594,684) $18,862,053 $24,066,490 ($1,873,255) $6,741,384 $35,351,034 (3,250,459) 5,817,360 1,827,131 5,570,020 2,903,535 2,789,125 ($8,845,143) $24,679,413 $25,893,621 $3,696,765 $9,644,919 $38,140,159 159
CITY OF DINUBA
FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(Modified Accrual Basis of Accounting)
2016 2017 2018 2019 2020
General Fund
Nonspendable $3,082,112 $3,436,060 $3,846,794 $4,257,720 $1,724,529 Unassigned 1,219,528 1,113,239 1,533,739 3,369,500 7,101,966 Total General Fund $4,301,640 $4,549,299 $5,380,533 $7,627,220 $8,826,495 All Other Governmental Funds
Nonspendable Funds 10,334,283 5,045,407 1,298 7,450 2,720 Restricted Funds 7,636,453 13,091,326 40,668,235 41,721,018 35,733,689 Assigned Funds 55,075 64,462
Unassigned Funds (695,780) (451,012) (453,629) (242,862) (139,889) Total All Other Governmental Funds $17,330,031 $17,750,183 $40,215,904 $41,485,606 $35,596,520 Total Governmental Funds $21,631,671 $22,299,482 $45,596,437 $49,112,826 $44,423,015 2021 2022 2023 2024 2025
General Fund
Nonspendable $1,525,245 $47,949 $68,819 $2,155,509 $3,177,357 Unassigned 15,677,417 22,926,476 11,896,411 8,762,073 31,741,499 Total General Fund $17,202,662 $22,974,425 $11,965,230 $10,917,582 $34,918,856 All Other Governmental Funds
Nonspendable Funds 9,835 685 35,801 1,365 15,148
Restricted Funds 36,825,231 36,725,539 43,612,500 45,140,647 45,233,453 Unassigned Funds (146,255) (77,107) (113,443) (41,230) (41,230) Total All Other Governmental Funds $36,688,811 $36,649,117 $43,534,858 $45,100,782 $45,207,371 Total Governmental Funds $53,891,473 $59,623,542 $55,500,088 $56,018,364 $80,126,227 160
This page intentionally left blank
161
CITY OF DINUBA
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(Modified Accrual Basis of Accounting)
2016 2017 2018 2019 2020
Revenues
Taxes $15,417,110 $17,699,777 $13,823,138 $14,831,798 $18,228,311 Licenses and Permits 410,496 269,630
Assessments 1,553,351 1,567,928 1,168,344
Intergovernmental 9,817,361 3,885,183 5,099,899 6,329,384 6,724,227 Charges for Services 1,386,822 1,275,159 2,818,004 2,909,545 3,610,155 Use of Money and Property 265,203 205,154 454,092 695,301 971,096 Fines and Forfeitures 96,196 113,012 235,466 178,240 517,712 Reimbursements 2,560,957 2,205,415
Miscellaneous 46,056 157,286 326,652 345,486 345,331
Non-departmental - sales tax settlement
Total Revenues 30,000,201 25,810,616 24,310,602 26,857,682 31,565,176 Expenditures
Current
General Government 3,504,184 6,363,752 3,824,662 2,565,387 2,737,350 Public Safety 10,454,857 10,820,834 10,786,365 10,465,411 10,827,257 Public Works 2 2,880,100 2,299,448 6,072,381 1,758,071 2,211,741 Community development 813,013 270,174 1,911,234 1,614,439 1,665,387 Parks and Recreation 1 1,458,541 1,640,604 1,780,297 1,840,142 1,838,979 Non-departmental - sales tax settlement
Capital Outlay 11,512,821 2,811,519 739,058 3,656,178 4,394,413 Principal Retirement 980,865 7,131,417 1,156,606 1,208,551 1,293,760 Interest and Fiscal Charges 1,216,247 1,762,202 1,020,930 989,520 957,349 Debt Issuance Costs
Total Expenditures 32,820,628 33,099,950 27,291,533 24,097,699 25,926,236 Excess of Revenues Over (Under) Expenditures (2,820,427) (7,289,334) (2,980,931) 2,759,983 5,638,940 Other Financing Sources (Uses)
Proceeds from Issuance of debt 1,300,000 6,764,759 437,479 36,863 373,064 Transfers In 3,115,598 5,091,147 2,907,190 2,610,730 4,474,858 Transfers Out (3,385,322) (4,094,047) (2,081,721) (2,248,067) (3,473,677) Sales of Property 148,146
Capital Leases 197,363 85,667
Total Other Financing Sources (Uses) 1,178,422 7,761,859 1,262,948 596,889 (9,949,386) Net Change in Fund Balances before Extraordinary Item (1,642,005) 472,525 (1,717,983) 3,356,872 (4,310,446) Net Change In Fund Balances ($1,642,005) $472,525 ($1,717,983) $3,356,872 ($4,310,446) Debt Service as a percentage of non-capital expenditures 11.5% 29.0% 8.3% 10.8% 9.5% Source: City of Dinuba Financial Services Division
162
2021 2022 2023 2024 2025
$23,872,090 $22,640,793 $17,143,325 $17,185,330 $16,881,168 1,200,122 1,191,159 1,309,341 1,215,537 1,199,293
11,512,896 14,006,631 9,497,340 14,002,683 15,231,472
2,277,342 1,623,439 2,745,939 2,626,453 2,893,754
638,369 257,438 2,076,152 2,357,619 2,127,511
251,220 143,230 243,353 89,776 89,328
294,962 1,617,054 110,684 316,690 347,833
22,389,726
40,047,001 41,479,744 33,126,134 37,794,088 61,160,085
2,878,155 2,998,255 4,212,898 3,665,394 4,085,355
11,123,053 11,541,799 11,829,037 12,449,133 12,433,548
2,188,240 2,103,022 1,511,840 1,608,074 1,509,024
1,404,584 2,047,537 2,146,946 2,109,374 2,210,263
1,814,007 2,315,600 2,660,717 2,826,172 3,271,142
9,305,652
9,894,559 8,286,076 7,898,512 12,671,513 13,041,603
1,376,732 1,351,704 1,433,767 1,372,796 1,544,289
912,442 893,619 830,009 798,497 749,277
31,591,772 31,537,612 41,829,378 37,500,953 38,844,501
8,455,229 9,942,132 (8,703,244) 293,135 22,315,584
352,040 228,176 141,754
4,622,039 4,163,024 7,081,641 9,439,395 6,774,857
(3,798,583) (3,604,530) (8,981,995) (9,442,530) (5,231,662) 49,128 1,351,526 100
197,476
1,070,060 558,494 (196,788) 225,141 1,684,949
9,525,289 10,500,626 (8,900,032) 518,276 24,000,533
$9,525,289 $10,500,626 ($8,900,032) $518,276 $24,000,533
9.8% 9.7% 6.8% 7.7% 9.0%
163
Total
Charges Operating Capital Total Total GovernmentFor Grants And Grants And Program General Wide Fiscal Year Services Contributions Contributions Revenues Revenues Revenues 2016 $7,750,120 $3,375,630 $12,075,630 $23,201,380 $16,232,630 $39,434,010 2017 $9,859,879 $5,263,630 $3,011,810 $18,135,319 $15,071,673 $33,206,992 2018 $4,495,062 $2,168,438 $19,289,803 $25,953,303 $16,816,801 $42,770,104 2019 $4,632,408 $2,292,863 $5,687,693 $12,612,964 $17,815,952 $30,428,916 2020 $5,372,892 $1,076,942 $3,613,910 $10,063,744 $21,266,838 $31,330,582 2021 $3,747,333 $7,124,303 $2,237,038 $13,108,674 $34,792,785 $47,901,459 2022 $2,857,785 $4,438,339 $7,602,539 $14,898,663 $35,827,757 $50,726,420 2023 $4,298,633 $2,249,647 $2,317,909 $8,866,189 $25,088,606 $33,954,795 2024 $3,983,754 $3,405,225 $5,495,676 $12,884,655 $25,103,534 $37,988,189 2025 $4,136,791 $3,295,477 $8,523,816 $15,956,084 $45,245,078 $61,201,162
GENERAL REVENUES
All Use Of Total
Property Sales Utility Users Other Money And General
Fiscal Year Taxes Taxes Taxes Revenues Property Revenues 2016 $1,260,845 $9,729,414 $1,683,265 $3,296,336 $262,770 $16,232,630 2017 $1,149,426 $9,080,769 $1,482,077 $3,158,247 $201,154 $15,071,673 2018 $1,166,971 $9,926,107 $1,491,791 $3,777,840 $454,092 $16,816,801 2019 $1,301,585 $10,777,734 $1,475,873 $3,565,459 $695,301 $17,815,952 2020 $1,377,047 $14,059,028 $1,534,979 $3,570,886 $724,898 $21,266,838 2021 $1,517,322 $19,276,913 $1,668,455 $11,667,512 $662,583 $34,792,785 2022 $1,667,353 $17,633,910 $1,804,455 $14,449,406 $272,633 $35,827,757 2023 $1,890,358 $11,265,363 $2,277,276 $7,503,691 $2,151,918 $25,088,606 2024 $2,071,838 $11,075,486 $2,229,716 $7,229,273 $2,497,221 $25,103,534 2025 $2,295,919 $10,526,037 $2,364,011 $27,813,178 $2,245,933 $45,245,078 Source: City of Dinuba Financial Services Division
PROGRAM REVENUES
CITY OF DINUBA
GOVERNMENT-WIDE REVENUES
LAST TEN FISCAL YEARS
164
Licenses Charges Use Of Fines
And For Money And And
Fiscal Year Taxes Permits Intergovernmental Services Property Forfeitures 2016 $15,417,110 $410,496 $9,817,361 $1,386,822 $265,203 $96,196 2017 $17,699,777 $269,630 $3,885,183 $1,275,159 $205,154 $113,012 2018 $13,823,138 $0 $5,099,899 $2,818,004 $454,092 $235,466 2019 $14,831,798 $0 $6,329,384 $2,909,545 $695,301 $178,240 2020 $18,228,311 $0 $6,724,227 $3,610,155 $971,096 $517,712 2021 $23,872,090 $0 $11,512,896 $2,277,342 $638,369 $251,220 2022 $22,640,793 $0 $14,006,631 $1,623,439 $257,438 $143,230 2023 $17,143,325 $0 $9,497,340 $2,745,939 $2,076,152 $243,353 2024 $17,185,330 $0 $14,002,683 $2,626,453 $2,357,619 $89,776 2025 $16,881,168 $0 $15,231,472 $2,893,754 $2,127,511 $89,328 Total
Non-departmental General
Sales Tax Government
Fiscal Year Reimbursements Miscellaneous Assessments Settlement Revenues 2016 $2,560,957 $46,056 $0 $0 $30,000,201
2017 $2,205,415 $157,286 $0 $0 $25,810,616
2018 $0 $326,652 $1,553,351 $0 $24,310,602
2019 $0 $345,486 $1,567,928 $0 $26,857,682
2020 $0 $345,331 $1,168,344 $0 $31,565,176
2021 $0 $294,962 $1,200,122 $0 $40,047,001
2022 $0 $1,617,054 $1,191,159 $0 $41,479,744
2023 $0 $110,684 $1,309,341 $0 $33,126,134
2024 $0 $316,690 $1,215,537 $0 $37,794,088
2025 $0 $347,833 $1,199,293 $22,389,726 $61,160,085
CITY OF DINUBA
GENERAL GOVERNMENT REVENUES BY SOURCE 1
LAST TEN FISCAL YEARS
165
Year Total
Ended Assessed Total Direct
June 30 Value 2 Secured Unsecured Tax Rate 3
2016 $1,060,846,254 $1,009,448,577 $51,397,677 0.192%
2017 $1,116,863,014 $1,067,474,239 $49,388,775 0.191%
2018 $1,104,970,655 $1,051,056,439 $53,914,216 0.191%
2019 $1,167,672,497 $1,110,923,018 $56,749,479 0.189%
2020 $1,217,137,041 $1,164,805,525 $52,331,516 0.189%
2021 $1,289,180,103 $1,235,209,187 $53,970,916 0.188%
2022 $1,391,903,645 $1,329,566,190 $62,337,455 0.188%
2023 $1,503,021,767 $1,424,200,024 $78,821,743 0.186%
2024 $1,588,098,400 $1,503,911,298 $84,187,102 0.186%
2025 $1,719,164,102 $1,623,075,590 $96,088,512 0.186%
1 Estimated Actual Value of Taxable Property is not available since passage of Proposition 13 in 1978.
Property assessed values may rise only to a maximum of 2% per year unless there is new construction or when the property is sold. Consequently, estimated values are not available. 2 Pursuant to chapter 1207 of the statutes of 1978, "Assessed Value" means 100% of full taxable value. 3 The City's total direct tax rate varies by tax rate area. The rate shown is the combined rate for the entire city and may not match the rate shown on the "Direct and Overlapping Property Tax Rates" schedule.
Source: Tulare County Auditor's Office
CITY OF DINUBA
PROPERTY AD VALOREM TAX ASSESSED VALUES 1
LAST TEN FISCAL YEARS
City
$0
$500
$1,000
$1,500
$2,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Millions
Series2
166
Percent Of Percent Of
Total Total
Assessed Assessed Assessed Assessed
Taxpayer Type Of Business Valuation Valuation Rank Valuation Valuation Rank Ruiz Foods Products Inc. Frozen Food $ 5.70% 1 98,009,552.00 $ 70,531,807.00 6.65% 1 Best Buy Stores, Inc. Distribution Center $ 3.11% 2 49,220,047.00 53,542,611.00 $ 4.64% 3 Best Buy Warehouse Logistic Distribution Center $ 2.51% 3 43,200,600.00 Wal-mart Store Inc Retail Store $ 1.23% 4 17,647,306.00 21,094,179.00 $ 1.66% 4 Patterson Dental Supply Wholesaler $ 0.99% 5 14,402,359.00 16,972,840.00 $ 1.36% 5 Dinuba Properties Apartment Complex $ 0.77% 6 13,313,841.00 Webo LLC - Northgate Plaza Real Estate Investment $ 0.58% 7 9,917,868.00 Aung San/Sai Shiva LLC Holiday Inn $ 0.51% 8 8,703,682.00 Red Rock Plaza Center LLC Real Estate Investment $ 0.47% 9 5,000,000.00 8,000,000.00 $ 0.47% 9 SJ22 LLC Real Estate Investment $ 0.42% 10 7,195,610.00 Odwalla, Inc. Fruit Juices $ 5.85% 2 62,050,577.00
Boscacci Group Real Estate Investment $ 0.66% 6 7,048,046.00 Kmart Corp Retail Store $ 5,740,403.00 0.54% 7
Dinuba - Veto LLC Real Estate Investment 5,100,000.00 $ 0.48% 8 Waltrust Properties Inc $ 0.45% 10 4,810,811.00
$ 279,950,783 16.29% $ 241,551,356 22.76%
Source: Tulare County Auditor's Office
Fiscal Year 2025 Fiscal Year 2016
CITY OF DINUBA
PRINCIPAL PROPERTY TAXPAYERS
AS OF JUNE 30, 2025 AND 2016
167
CITY OF DINUBA
DIRECT AND OVERLAPPING PROPERTY TAX RATES
(Rate per $100 of Assessed Value)
LAST FIVE FISCAL YEARS
2021 2022 2023 2024 2025
City Direct Rates:
City basic rate 0.1880 0.1880 0.1855 0.1861 0.1859
Total City Direct Rate 0.1880 0.1880 0.1855 0.1861 0.1859 Overlapping Rates:
Tulare County 0.1765 0.1765 0.3610 0.3622 0.3610
Library 0.0152 0.0152 0.0169 0.0169 0.0168
Dinuba School District 0.2728 0.2728 0.2738 0.2738 0.2728 Community College District 0.0456 0.0456 0.0457 0.0457 0.0456 Tuluare County Schools 0.0240 0.0240 0.0241 0.0241 0.0240 Alta Cemetery 0.0081 0.0081 0.0081 0.0081 0.0081
Alta Hospital District 0.0184 0.0184 0.0185 0.0185 0.0184 Delta Vector Control 0.0136 0.0136 0.0230 0.0230 0.0229 Dinuba Memorial District 0.0050 0.0050 0.0063 0.0063 0.0063 Tulare County Air Pollution District 0.0003 0.0003 0.0003 0.0003 0.0003 Tulare County Flood District 0.0020 0.0020 0.0054 0.0054 0.0053 Education Revenue Augmentation 0.2305 0.2305 0.0000 0.0000 0.0000 Dinuba School District Bonds 0.0600 0.0614 0.0938 0.0900 0.1400 Community College Bonds 0.0181 0.0285 0.0209 0.0204 0.0200 Total Direct Rate1 1.0782 1.0900 1.0834 1.0809 1.1275
NOTE: In 1978, California voters passed Proposition 13, which sets the property tax rate at a 1.000% fixed amount.
This 1.000% is shared by all taxing agencies for which the subject property resides within. In addition to the fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of bonded debt service on the voter-approved School District and Community College bonds. 1 The City's total direct tax rate varies by tax rate area. The rate provided comes from tax rate area 001-005 and is representative of other tax rate areas within the City.
Source: Tulare County Assessor's Office
168
Year Current Percent of
Ended Total Tax Levy
June 30 Tax Levy Collections Collected 1
2016 $1,267,299 $1,238,278 97.71
2017 $1,178,415 $1,149,426 97.54
2018 $1,192,370 $1,166,972 97.87
2019 $1,329,640 $1,301,585 97.89
2020 $1,408,743 $1,377,047 97.75
2021 $1,545,764 $1,517,322 98.16
2022 $1,696,016 $1,667,353 98.31
2023 $1,896,997 $1,890,358 99.65
2024 $2,123,220 $2,071,838 97.58
2025 $2,362,786 $2,295,919 97.17
Source: Tulare County Auditor's Office
CITY OF DINUBA
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Tax Levy Tax Collections
169
CITY OF DINUBA
RATIOS OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS
General
Bonded Total
Fiscal Debt Financed Measure R Notes Premiums Governmental Year Outstanding Purchase Fund Advance Payable Discounts Activities 2016 $17,590,000 $10,085,195 $0 $12,965 ($269,740) $27,418,420 2017 $17,230,000 $9,897,810 $0 $8,932 ($78,724) $27,058,018 2018 $16,425,000 $10,000,236 $0 $4,616 ($75,032) $26,354,820 2019 $15,640,000 $9,778,664 $0 $0 ($71,340) $25,347,324 2020 $14,810,000 $9,518,983 $0 $0 ($67,648) $24,261,335 2021 $13,960,000 $9,155,980 $0 $0 ($63,956) $23,052,024 2022 $13,065,000 $8,820,207 $0 $0 ($60,264) $21,824,943 2023 $12,155,000 $8,614,560 $0 $0 ($56,572) $20,712,988 2024 $11,430,000 $8,159,883 $0 $0 ($52,880) $19,537,003 2025 $10,675,000 $7,570,955 $900,000 $0 ($49,188) $19,096,767 Certificates Total
Fiscal Of Notes Financed Contracts Lease Premiums Business-Type Year Participation Payable Purchase Payable Liability Discounts Activities 2016 $10,315,000 $6,602,194 $76,588 $292,286 $0 $0 $17,286,068 2017 $10,085,000 $5,994,444 $0 $209,814 $0 $45,809 $16,335,067 2018 $9,845,000 $5,365,859 $185,699 $126,516 $0 $43,659 $15,566,733 2019 $9,605,000 $4,721,122 $344,996 $42,382 $0 $41,509 $14,755,009 2020 $9,045,000 $4,284,949 $415,111 $0 $0 $39,359 $13,784,419 2021 $8,518,000 $3,836,983 $716,805 $0 $0 $37,209 $13,108,997 2022 $7,982,000 $3,194,672 $540,588 $0 $0 $35,059 $11,752,319 2023 $7,432,000 $2,717,463 $360,093 $0 $0 $32,909 $10,542,465 2024 $6,864,000 $2,283,434 $386,343 $0 $0 $30,759 $9,564,536 2025 $6,278,000 $1,892,026 $355,893 $0 $376,576 $28,609 $8,931,104 Fiscal Primary Per
Year Government Capita 1
2016 $44,704,488 $1,813
2017 $43,393,085 $1,745
2018 $41,921,553 $1,685
2019 $40,102,333 $1,583
2020 $38,045,754 $1,464
2021 $36,161,021 $1,364
2022 $33,577,262 $1,336
2023 $31,255,453 $1,227
2024 $29,101,539 $1,138
2025 $28,027,871 $1,077
Note: Details regarding the City's outstanding debt can be found in the Notes to the Financial Statements. 1
See the table of Population and Unemployment Rate later in this section for personal income and population data. Personal income data is not available.
Source: City of Dinuba Financial Services Division
Business-Type Activities
Governmental Activities
170
Less: Amounts Total
Available General Percentage
Lease in Debt Bonded of Assessed
Revenue Service Debt Value of Per
Fiscal Year Bonds Funds Outstanding Property 1 Capita
2016 $17,590,000 $1,260,186 $16,329,814 1.5% $662
2017 $17,230,000 $1,256,567 $15,973,433 1.4% $643
2018 $16,425,000 $1,257,257 $15,167,743 1.4% $610
2019 $15,640,000 $1,256,850 $14,383,150 1.2% $568
2020 $14,810,000 $1,389,617 $13,420,383 1.1% $516
2021 $13,960,000 $1,253,950 $12,706,050 1.0% $479
2022 $13,065,000 $1,250,648 $11,814,352 0.8% $470
2023 $12,155,000 $1,249,893 $10,905,107 0.7% $428
2024 $11,430,000 $1,168,410 $10,261,590 0.6% $401
2025 $10,675,000 $44,187 $10,630,813 0.6% $408
1 Estimated Actual Value of Taxable Property is not available since passage of Proposition 13 in 1978.
Property assessed values may rise only to a maximum of 2% per year unless there is new construction or when the property is sold. Consequently, estimated values are not available.
Source: City of Dinuba Financial Services Division
CITY OF DINUBA
RATIOS OF GENERAL BONDED DEBT OUTSTANDING
LAST TEN FISCAL YEARS
171
2024 - 2025 Assessed Valuation: $1,719,164,102
Redevelopment Incremental Valuation:
----------------------------------
City Adjusted Assessed Valuation $1,719,164,102
ESTIMATED
OUTSTANDING SHARE OF
DEBT OUTSTANDING
6/30/2025 % APPLICABLE 1 DEBT
OVERLAPPING TAX AND ASSESSMENT DEBT
State Center Community College District $348,985,000 1.401% $4,889,280 Dinuba Joint Unified School District 27,043,172 68.613% 18,555,132 Kings Canyon Joint Unified School District 69,166,992 2.099% 1,451,815 --------------------- ---------------------
TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT 445,195,164 24,896,227 DIRECT AND OVERLAPPING GENERAL FUND DEBT:
Tulare County General Fund Obligations 33,561,236 3.424% 1,149,137 Tulare County Pension Obligation Bonds 177,745,000 3.424% 6,085,989 Tulare County Board of Education Certificates of Participation 31,770,000 3.424% 1,087,805 Dinuba Joint Unified School District Certificates of Participation 18,595,000 68.613% 12,758,587 City of Dinuba General Fund Obligations 19,096,767 100.000% 19,096,767 --------------------- ---------------------
TOTAL OVERLAPPING GENERAL FUND OBLIGATION DEBT 280,768,003 40,178,285 OVERLAPPING TAX INCREMENT DEBT (Successor Agency): 35,530,000 100.0000% 35,530,000 TOTAL DIRECT DEBT 19,096,767
TOTAL OVERLAPPING DEBT 81,507,744
COMBINED TOTAL DEBT $ 100,604,511 2
Debt Ratios:
Ratios to 2024-25 Adjusted Valuation:
Total Overlapping Tax and Assessment Debt 1.45%
Total Direct Debt ($17,716,952) 1.03%
Combined Total Debt 5.77%
Ratios to Redevelopment Increment Valuation ($1,097,047,350):
Total Overlapping Tax Increment Debt 3.24%
1 The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value. 2 Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations.
Qualified Zone Academy bonds are included based on principal due at maturity.
Source: California Municipal Statistics, Inc.
CITY OF DINUBA
STATEMENT OF DIRECT AND OVERLAPPING DEBT
As of June 30, 2025
172
Total Assessed Valuation $1,719,164,102
Debt Limit - 15% of Total Assessed Valuation $257,874,615 Amount of Debt Applicable to the Limit 27,651,295
Legal Debt Margin $230,223,320
Total Debt
Applicable
Total Legal As A
Debt Debt Debt Percentage
Fiscal Year Limit Applicable Margin Of Debt Limit
2016 $159,126,938 $44,704,488 $114,422,450 28.1%
2017 $167,529,452 $43,393,085 $124,136,367 25.9%
2018 $165,745,598 $41,921,553 $123,824,045 25.3%
2019 $175,150,875 $40,102,333 $135,048,542 22.9%
2020 $182,570,556 $38,045,754 $144,524,802 20.8%
2021 $193,377,015 $36,161,021 $157,215,994 18.7%
2022 $208,785,547 $33,577,262 $175,208,285 16.1%
2023 $225,453,265 $31,255,453 $194,197,812 13.9%
2024 $238,214,760 $29,101,539 $209,113,221 12.2%
2025 $257,874,615 $27,651,295 $230,223,320 10.7%
Source: City of Dinuba Financial Services Division
LEGAL DEBT MARGIN INFORMATION
LAST TEN FISCAL YEARS
CITY OF DINUBA
COMPUTATION OF LEGAL DEBT MARGIN
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
173
Year Sewer Charges Less: Net
Ended And Other Operating Available Total Debt Service
June 30 Contributions 1 Expenses 2 Revenue Principal Interest Debt Service Coverage 2016 $4,027,942 $2,275,360 $1,752,582 $225,000 $409,500 $634,500 2.76 2017 $4,067,626 $2,155,155 $1,912,471 $230,000 $403,355 $633,355 3.02 2018 $3,443,625 $3,581,543 ($137,918) $240,000 $396,891 $636,891 (0.22) 2019 $3,845,532 $2,053,342 $1,792,190 $240,000 $324,271 $564,271 3.18 2020 $3,712,741 $2,234,678 $1,478,063 $490,000 $268,986 $758,986 1.95 2021 $4,650,641 $1,595,020 $3,055,621 $527,000 $302,490 $829,490 3.68 2022 $4,755,195 $2,029,529 $2,725,666 $536,000 $290,083 $826,083 3.30 2023 $7,024,793 $2,856,891 $4,167,902 $550,000 $276,334 $826,334 5.04 2024 $5,338,169 $2,897,970 $2,440,199 $568,000 $261,043 $829,043 2.94 2025 $5,043,342 $3,163,907 $1,879,435 $586,000 $244,123 $830,123 2.26 1 Includes transfers from the Water Fund. Bond proceeds from the 2002 Refunding Bond were also used to fund certain Water projects. Therefore, the water fund pays a proportionate share of the debt service. 2 Depreciation is eliminated for this calculation.
Source: City of Dinuba Financial Services Division
CITY OF DINUBA
PLEDGED-REVENUE COVERAGE
LAST TEN FISCAL YEARS
Certificates of Participation (Sewer Fund)
(1.00)
0.00 1.00
2.00 3.00
4.00 5.00
6.00 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Series14
174
Fiscal Year Principal Interest Total
2026 $775,000 $361,962.50 $1,136,963
2027 $805,000 $331,656.25 $1,136,656
2028 $835,000 $300,193.75 $1,135,194
2029 $870,000 $268,987.50 $1,138,988
2030 $900,000 $238,087.50 $1,138,088
2031 $935,000 $206,043.75 $1,141,044
2032 $960,000 $172,931.25 $1,132,931
2033 $1,000,000 $138,675.00 $1,138,675
2034 $550,000 $111,950.00 $661,950
2035 $565,000 $93,175.00 $658,175
2036 $595,000 $73,625.00 $668,625
2037 $610,000 $53,325.00 $663,325
2038 $625,000 $32,500.00 $657,500
2039 $650,000 $10,975.00 $660,975
$10,675,000 $2,394,088 $13,069,088
CITY OF DINUBA
GENERAL BONDED INDEBTEDNESS
Lease Revenue Bonds
MATURITIES BY FISCAL YEAR
175
City Population
City Tulare County as % of Unemployment
Fiscal Year Population 1 % Change Population County Population Rate 3 2016 24,657 2.80% 466,339 5.29% 10.7%
2017 24,861 0.82% 471,842 5.27% 9.5%
2018 24,873 0.05% 475,479 5.23% 8.3%
2019 25,328 1.80% 479,112 5.29% 8.5%
2020 25,994 2.56% 479,977 5.42% 10.9%
2021 26,517 1.97% 481,733 5.50% 8.4%
2022 25,127 -5.53% 475,014 5.29% 7.5%
2023 25,467 1.34% 475,064 5.36% 9.6%
2024 25,573 0.41% 478,918 5.34% 9.8%
2025 26,025 1.74% 487,209 5.34% 10.3%
Source: California Department of Finance
California Employment Development Department
Note: Per capita income and total personal income information not available.
CITY OF DINUBA
POPULATION AND UNEMPLOYMENT RATE
LAST TEN FISCAL YEARS
5.05%
5.10%
5.15%
5.20%
5.25%
5.30%
5.35%
5.40%
5.45%
5.50%
5.55%
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Series8
176
Percent of Percent of
Total Total
City City
Employer Type of Business Employees Employment Rank Employees Employment Rank Ruiz Foods Products Inc. Frozen Food 1,400 38% 1 1,790 41% 1 Dinuba Public Schools Education 753 21% 2 754 17% 2
Best Buy Stores, Inc. Distribution Center 491 13% 3 350 8% 5 Wal-mart Retail Store 430 12% 4 403 9% 4
City of Dinuba Local Government 194 5% 5 172 4% 6
Patterson Dental Wholesaler 160 4% 6 122 3% 7
Superior Grocers Retail Store 90 2% 7
United Market Retail Store 48 1% 8
Ross Retail Store 45 1% 9
Dinuba Lumber Retail Store 37 1% 10
Family Tree Farms Produce Packing 600 14% 3
Kmart Retail Store 70 2% 8
Corona College Heights Produce Packing 68 2% 9
United Market Retail Store 40 1% 10
3,648 100.00% 4,369 100.00%
Source: City of Dinuba and the U. S. Bureau of the Census
CITY OF DINUBA
PRINCIPAL EMPLOYERS
AS OF JUNE 30, 2025 AND 2016
Fiscal Year 2025 Fiscal Year 2016
177
CITY OF DINUBA
EMPLOYEES BY FUNCTION (FULL TIME EQUIVALENTS)
LAST TEN FISCAL YEARS
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Governmental Activities
General Government 19.1 18.5 17.4 16.5 12.7 10.0 10.0 9.0 11.0 10.0 Public Safety 99.5 112.7 101.5 87.5 95.9 90.5 85.0 86.0 87.0 91.0 Public Works 18.1 10.9 22.8 21.5 23.5 20.6 27.0 24.0 25.9 29.0 Parks and Recreation 1 17.3 13.3 23.0 21.9 23.8 22.7 39.5 58.0 48.0 30.0 Water 7.7 7.7 8.7 7.3 9.4 9.9 8.8 8.8 7.6 12.0
Sewer 5.3 5.3 6.3 5.7 7.0 7.5 6.6 6.6 4.4 9.0
Disposal 2.8 2.6 3.7 2.3 3.1 3.6 3.4 3.6 2.0 3.0
Total Government-Wide Employees 169.8 170.9 183.2 162.7 175.5 164.8 180.3 196.0 186.0 184.0
0.0 50.0
100.0
150.0
200.0
250.0
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Disposal
Sewer
Water
Parks and Recreation 1
Public Works 15.7 9.4 10.4 12.5 25.9 26.2 29.3 17.3 14.3 Public Safety 61.3 62.5 65.0 67.0 51.0 55.5 56.5 60.2 63.1 76.1 78.1 78.0 81.0 79.0 81.5 81.5 84.0 General Government 16.8 34.0 37.2 25.5 11.0 12.2 11.8 24.3 24.3 24.9 24.7 18.0 18.0 19.0 17.6 17.6 18.0 18.0 178
CITY OF DINUBA
CONSTRUCTION ACTIVITY
LAST TEN CALENDAR YEARS
Calendar Total Total Number Number
Year Permits Valuation Permits Valuation Permits Valuation 2016 689 $7,134,510 2 $1,110,000 57 $5,565,450
2017 712 $15,863,961 5 $1,517,700 62 $5,777,900
2018 754 $31,539,649 1 $60,000 70 $9,485,662
2019 734 $24,624,270 2 $2,500,000 88 $13,024,036
2020 945 $46,726,003 3 $1,525,400 242 $33,023,369
2021 880 $37,467,036 2 $698,982 111 $18,212,861
2022 845 $35,992,825 4 $1,551,600 54 $18,006,180
2023 657 $20,405,783 7 $875,850 48 $8,008,000
2024 891 $1,686,816 3 $22,897 63 $555,980
2025 846 $31,333,971 2 $821,000 100 $14,119,872
Calendar Number Number
Year Permits Valuation Permits Valuation
2016 0 $0 630 $459,060
2017 0 $0 645 $8,568,361
2018 3 $8,522,081 680 $13,471,903
2019 0 $0 644 $9,100,234
2020 0 $0 709 $12,177,264
2021 0 $0 767 $18,555,193
2022 1 $9,300,000 844 $26,692,825
2023 0 $0 602 $11,521,934
2024 0 $0 809 $1,107,939
2025 0 $0 744 $16,393,099
Source: City of Dinuba Annual Building Report
Commercial and Office Residential Single
Residential Multi-Units All Other
179
GROSS VALUE
1. Milk $2,269,879,000
2. Cattle & Calves $1,170,563,000
3. Grapes $965,122,000
4. Oranges - Navels & Valencias $768,168,000
5. Tangerines $448,020,000
6. Almonds Meats & Hulls $353,235,000
7. Pistachio Nuts $316,480,000
8. Lemons $259,424,000
9. Nectarines $237,958,000
10. Corn - Grain & Silage $223,151,000
Total Value of the Top Ten Tulare County Crops $7,012,000,000 Total Value of All Tulare County Crops $8,344,115,750
Source: Tulare County Agricultural Commissioner news release
PRODUCT
ranching for 2024
The following list comprises the major cash crops in the county from farming and which currently ranks second in the nation in agricultural productivity.
Dinuba lies in the heart of the farming area of Tulare County, California,
TULARE COUNTY CROP STATISTICS
FOR THE CALENDAR YEAR 2024
180
CITY OF DINUBA
CAPITAL ASSETS USED
LAST TEN FISCAL YEARS
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Water:
Number Water Wells 8888888888
Annual Production (Million Gal) 1,218 1,274 1,399 1,463 1,468 1,635 1,549 1,479 1,561 1,587 Service Connections 5,862 5,964 6,031 6,131 6,327 6,448 6,581 6,636 6,698 6,757 Police:
Stations 2111111111
Sworn Officers 28 27 24 32 32 34 35 34 37 35
Support Personnel 11 13 11 11 11 11 9 11 11 12
Part-Time Support Personnel 2222221001
Police Vehicles 38 43 46 49 37 36 40 44 46 47
Motorcycles 4444555555
Fire:
Stations 1111111111
Firefighters 26 26 26 26 26 26 24 22 23 29
Fire and Rescue Vehicles 5666666666
Ambulances 5666666787
Staff Vehicles 5555567578
Parks and Recreation:
Parks 13 13 13 13 13 13 13 13 13 13
Acres of Park land 66 66 66 66 66 66 66 66 66 66
Acres of Open Space 56 56 56 56 56 56 56 56 56 56
Recreation Centers 2222222222
Other:
City Land Area (Square Miles) 4.90 4.90 4.90 4.90 4.90 4.90 4.90 4.90 4.90 4.90 Miles of Water Main 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 Miles of Storm Drain 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 Miles of Sewer Main 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 74.0 Miles of City Streets 65.7 65.7 65.7 65.7 65.7 65.7 65.7 65.7 65.7 65.7 Source: City of Dinuba Financial Services Division
181
CITY OF DINUBA
DEMANDS FOR CITY SERVICES
LAST TEN FISCAL YEARS
Number of Number of Number of Number of
Utility Police 911 Emergency Sworn
Fiscal Year Population Customers Calls - Total Calls Officers 2016 24,657 5,862 41,314 1,845 28
2017 24,861 5,964 42,319 1,487 37
2018 24,873 6,031 40,019 2,271 32
2019 25,328 6,131 38,525 8,811 32
2020 25,994 6,327 37,870 3,065 32
2021 26,517 6,448 36,655 1,774 34
2022 25,127 6,581 36,600 1,799 35
2023 25,467 6,636 35,172 1,559 34
2024 25,573 6,698 35,747 1,269 37
2025 26,025 6,757 35,769 8,193 35
Number of Number of Number of
Fire Ambulance Fire
Fiscal Year Calls 1 Runs Fighters
2016 773 4,154 26
2017 861 3,968 26
2018 984 4,093 26
2019 613 4,466 26
2020 529 4,522 26
2021 458 5,471 26
2022 467 5,214 24
2023 347 5,106 22
2024 421 5,467 23
2025 845 5,178 29
1 Includes calls for fires, explosions, and hazardous conditions.
Source: City of Dinuba Financial Services Division, Fire Department, and Police Department 182
CITY OF DINUBA
GENERAL GOVERNMENTAL
EXPENDITURES BY FUNCTION
LAST TEN FISCAL YEARS 1
2015 2016 2017 2018 2019 2020
Governmental Activities
General Government $5,345,434 $4,802,762 $7,661,240 $3,989,322 $3,647,223 $4,464,243 Public Safety 13,275,052 13,746,235 13,897,596 12,920,443 $12,503,075 $12,801,801 Public Works 3,334,975 3,943,500 3,752,225 6,577,677 $2,429,367 $5,116,719 Community Development 1,641,605 1,178,906 637,522 2,350,919 $2,277,992 $2,427,047 Parks and Recreation 1,682,401 1,824,431 2,007,951 2,127,602 $2,527,531 $2,705,703 Debt Service 1,204,781 1,278,342 1,604,463 978,293 $1,008,877 $1,001,611 Non-departmental - sales tax settlement 0 0 0 0 $0 $0
Total Governmental Activities Expenses $26,484,248 $26,774,176 $29,560,997 $28,944,256 $24,394,065 $28,517,124 2020 2021 2022 2023 2024 2025
Governmental Activities
General Government $4,464,243 $7,635,027 $5,980,513 $7,563,541 $5,909,635 $6,169,300 Public Safety $12,801,801 $12,899,424 $11,547,688 $10,757,166 $14,132,045 $13,216,727 Public Works $5,116,719 $3,009,339 $2,725,438 $1,080,475 $5,320,668 $1,723,831 Community Development $2,427,047 $2,576,069 $2,788,622 $2,048,106 $2,217,210 $2,281,180 Parks and Recreation $2,705,703 $2,858,033 $3,048,341 $2,411,417 $2,873,292 $3,280,172 Debt Service $1,001,611 $935,126 $1,111,140 $812,001 $846,418 $843,921 Non-departmental - sales tax settlement $0 $0 $0 $9,305,652 $0 $0 Total Governmental Activities Expenses $28,517,124 $29,913,018 $27,201,742 $33,978,358 $31,299,268 $27,515,131 1 Includes General, Special Revenue, Debt Service, and Capital Projects Funds.
Source: City of Dinuba Financial Services Division
183
YEAR EFFECTIVE DATE STATE RATE LOCAL RATE
2016 1/1/2013 7.50% 8.75%
2017 1/1/2017 7.25% 8.50%
2018 1/1/2017 7.25% 8.50%
2019 1/1/2017 7.25% 8.50%
2020 1/1/2017 7.25% 8.50%
2021 1/1/2017 7.25% 8.50%
2022 1/1/2017 7.25% 8.50%
2023 1/1/2017 7.25% 8.50%
2024 1/1/2017 7.25% 8.50%
2025 1/1/2017 7.25% 8.50%
Source: California State Board of Equalization
CITY OF DINUBA
SALES TAX RATES
LAST TEN FISCAL YEARS
184
Taxpayer Business Type Taxpayer Business Type
Ace Hardware Bldg.Matls-Retail Ace Hardware Bldg.Matls-Retail Alta Pump Company Bldg.Matls-Whsle Alta Pump Company Bldg.Matls-Whsle Arco AM/PM Mini Marts Service Stations Arco AM/PM Mini Marts Service Stations Bestbuy.com - Ec Furniture/Appliance Autozone Auto Parts/Repair City Of Dinuba Health & Government Bestbuy.com - Ec Furniture/Appliance Dinuba Auto Plaza Auto Sales - Used Big 5 Sporting Goods Recreation Products Ed Denas Auto Center Auto Sales - New Carl's Jr. Restaurants Restaurants Elite Auto Wholesale Auto Sales - Used Dinuba Auto Plaza Auto Sales - Used Jack In The Box Restaurants Restaurants EBM Auto Sales Auto Sales - Used Jim Manning Dodge Chrysler Auto Sales - New Ed Denas Auto Center Auto Sales - New Kwik Korner Service Stations Service Stations Jack In The Box Restaurants Restaurants Mcdonald's Restaurants Restaurants Jim Manning Dodge Auto Sales - New Panda Express Restaurants K Mart Stores Department Stores Patterson Dental Supply Light Industry Mcdonald's Restaurants Restaurants Patterson Veterinary Supply Light Industry Patterson Dental Supply Light Industry Quick N Handy Mart & Deli Food Markets Patterson Medical Supply Office Equipment Quick Shop Markets Service Stations Patterson Veterinary Supply Light Industry Ross Stores Apparel Stores Quick N Handy Mart & Deli Food Markets Ruiz Food Products Food Processing Eqp Quick Shop Markets Service Stations Scout Specialties Light Industry Rite Aid Drug Stores Drug Stores Superior Grocers Food Markets Scott Belknap Pump Company Bldg.Matls-Whsle Tractor Supply Company Miscellaneous Retail Scout Specialties Light Industry Valero Service Stations Service Stations Tractor Supply Company Miscellaneous Retail Wal Mart Stores Department Stores Valero Service Stations Service Stations Wingstop Restaurants Wal Mart Stores Department Stores
Source: MuniServices
AS OF JUNE 30, 2025 AND 2016
CITY OF DINUBA
TOP 25 SALES TAX GENERATORS
(in alphabetical order)
Principal Sales Tax Producers
2024-25 2015-16
185
CDTFA NAICS SECTOR 2021 2022 2023 2024 2025
Accommodation and Food Services 395,708 422,736 442,992 477,623 478,319 Agriculture, Forestry, Fishing and Hunting 16,093 42,023 57,808 43,476 60,432 Arts, Entertainment, and Recreation 0000 0
Construction 2,072 388 260 352 1,058
Educational Services 13,528 22,993 28,559 26,730 39,525 Information 10,991 12,681 14,931 14,698 14,770
Manufacturing 693,227 751,296 758,866 763,164 628,085
Mining, Quarrying, and Oil and Gas Extraction 0 167 8,651 28,882 38,843 Other Services (except Public Administration) 29,998 26,197 24,941 26,699 29,997 Professional, Scientific, and Technical Services 1,209 1,646 1,504 1,560 1,189 Real Estate and Rental and Leasing 66 87 1,196 500 14
Retail Trade 26,313,725 21,410,654 18,806,437 17,495,173 14,529,576 Utilities 11,575 56,873 76,529 62,298 50,325
Undefined 46,624 51,077 60,155 62,050 51,412
TOTAL 27,534,816 22,798,817 20,282,829 19,003,206 15,923,544 Source: MuniServices
CITY OF DINUBA
SALES TAX AMOUNTS IN BENCHMARK YEAR
2021-2025 CALENDAR YEARS
186
AMOUNT
1. GENERAL LIABILITY
a. Self-insured retention, $1,000,000 limit $50,000
b. Liability excess coverage $19,000,000
2. AUTO PHYSICAL DAMAGE
a. Comprehensive coverage, fire trucks, dump trucks, and ambulances, 5% of values at time of loss subject to $14,788,741 $10,000 minumum and $25,000 maximum.
b. Comprehensive coverage, low value vehicles
under $25,000, $2,000 deductible $666,194
3. PROPERTY COVERAGE
a. Covers all owned buildings and contents at
replacement cost, including data processing
equipment and valuable papers, $5,000 deductible. $70,661,205 b. Miscellaneous Property Floater $9,180,387
c. Special Equipment. $3,904,979
d. Extra Expense Associated with Physical Damage or Loss $562,000 e. Extra Expense Associated with Floater Equipment $10,000
4. WORKERS' COMPENSATION
a. Self-insured retention $500,000 limit $50,000
b. Workers' compensation excess coverage $4,500,000
5. OTHER
a. Employee's fidelity dishonesty bond (Blanket) $250,000 b. Money & Securities $15,000
c. Wrongful Discharge, Discrimination, and
Sexual Harrassment $1,000,000
d. Boiler & Machinery Property Coverage $100,000
e. Loss of Earnings/Extra Expense $2,828,400
$5,000 deductible
Source: City of Dinuba Risk Manager
CITY OF DINUBA
SCHEDULE OF INSURANCE IN FORCE
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
TYPES AND DETAILS OF COVERAGE
187
City Council Staff Report
Department: PARKS & COMMUNITY
SERVICES
January 13, 2026
To: Mayor and City Council
From: Stephanie Hurtado, Park & Community Svs Director
By:
Subject: City of Dinuba & DYBA/Cal Ripken Baseball Collaboration (SH) RECOMMENDATION:
EXECUTIVE SUMMARY:
The City Parks & Community Services Department has been in discussion with the Dinuba Youth Baseball Association/CalRipken (DYBA/Cal Ripken) league about working together to support and enhance both city-sponsored recreational baseball and softball programs. DYBA/Cal Ripken will continue to operate the All-Star League after the recreational season ends. This collaboration will allow for an increase in youth participation in the city's run program. This partnership will result in some minor cost increases to the city increase for additional temporary staffing, equipment and uniforms.
OUTSTANDING ISSUES:
DISCUSSION:
DYBA/Cal Ripken requested a meeting with staff to share their vision of working alongside the City of Dinuba Youth Baseball Program to better serve the youth of Dinuba. Their intent is not to operate two separate programs simultaneously, but rather to support the City-run league while offering additional optional practices and skilldevelopment clinics for participants during the season. Following the conclusion of the City's regular season, DYBA/Cal Ripken plans to operate the All-Star Program and conduct tryouts for participants interested in continuing baseball at a higher level through travel teams. The shared goal of this partnership is to unite and elevate youth baseball opportunities in Dinuba.
Proposed City Recreation Youth Baseball and Softball League Changes:
• Estimated increase of up to 188 participants, resulting in up to 16 new teams, including the addition of a Tiny Tot program for ages 3–4 • Adjustment of division age ranges from a three-year span to a two-year span. • Exploration of hiring certified umpires for competitive divisions • Assignment of Recreation teams to set practice times and locations; this will allow DYBA to offer an additional optional practice on a designated day and location during the City's regular season.
With these changes, there will be a slight increase in operating costs for the program.
The actual cost will be determined by the number of additional participants in the program as a result of this partnership. Staff estimates that the cost would be less than $15,000, and will pursue donations. To accommodate the estimated increase of participants, we would need to operate two site locations, being Roosevelt Park and K.C. Vista Park. That will require the City to hire more staff and there will be an increase in athletic supplies and operating costs. Registration will open on Monday, January 19th. Our goal is to work together and partner with groups to improve programs and increase the development of skills of the youth in Dinuba.
FISCAL IMPACT:
PUBLIC HEARING:
ATTACHMENTS:
None