Cities Index.
Agenda packet

Fontana City Council
February 10, 2026

Document
Agenda packet
Meeting
February 10, 2026
Body
Fontana City Council
Pages
63
Original file
165.3 MB
Text extracted from the city's file for reading and search. Open the original on fontana.legistar.com. That file is the official record.

RESOLUTION NO. 2026-005

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE COLLECTION OF CERTAIN

ANNUAL WASTEWATER AND SOLID WASTE SERVICE CHARGES,

INCLUDING DELINQUENT CHARGES FOR EACH SERVICE, TO BE

COLLECTED ON THE SAN BERNARDINO COUNTY ANNUAL

PROPERTY TAX ROLL, DETERMINING THAT CURRENT

DELINQUENT CHARGES CONSTITUTE A LIEN UPON PROPERTY,

AND MAKING CERTAIN FINDINGS AND TAKING OTHER ACTIONS

RELATED THERETO
WHEREAS, the City of Fontana (the “City”) City Council (the “City Council”) has by prior resolutions established rates and charges for the provision of sewer and wastewater services (the “Wastewater Charges”) and solid waste collection services (the “Solid Waste Charges”) (collectively, the Wastewater Charges and Solid Waste Charges are the “Charges”); and
WHEREAS, pursuant to section 5473 et seq. of the Health and Safety Code, the City may collect the Charges, including delinquent Charges, on the San Bernardino County (the “County”) annual property tax roll in the same manner, at the same time as, together and not separately from, its general taxes; and WHEREAS, pursuant to section 5473 of the Health and Safety Code, the City Council desires to authorize the collection of the Charges for both the wastewater and solid waste services on the tax roll; and
WHEREAS, the City Council further desires to authorize the collection of any delinquent Charges for both the wastewater and solid waste services on the tax roll pursuant to Health and Safety Code, section 5473a, and further desires at this time to record a lien against parcels of property currently delinquent with said wastewater and solid waste service Charges and has caused to be prepared a written report for each Charge (each a “Written Report”), copies of which are attached hereto as Exhibit “A” and Exhibit “B” and by this reference incorporated herein, to be prepared and filed with the City Clerk containing the description of each real property parcel which has delinquent Charges outstanding and the amount of the Wastewater Charges and Solid Waste Charges thereon; and
WHEREAS, the City Clerk caused a notice of the filing of the Written Reports and of the time and place of the public hearing thereon to be published in a newspaper of general circulation all in accordance with section 5473.1 of the Health and Safety; and
WHEREAS, the City has also provided written notice to each parcel of property subject to the lien for delinquent Charges pursuant to section 5473.1; and Resolution No. 2026-005

Page 2 of 4 ends

WHEREAS, at the time stated in the notice being the 10
th day of February 2026,
at 2:00 p.m., the City Council conducted the public hearing on the Written Reports and heard and considered all objections or protests thereto, and has determined and hereby finds that protests have not been made by the owners of a majority of the separate parcels of real property described in the Written Reports for any delinquent Charges; and
WHEREAS, approval of this Resolution shall authorize the collection of Wastewater Charges and Solid Waste Charges, including any delinquent Wastewater Charges and Solid Waste Charges on the County property tax rolls each year and shall constitute a lien against the parcel or parcels of land in accordance with section 5473 et seq. of the Health and Safety Code; and
WHEREAS, approval of this Resolution shall also constitute a lien against the delinquent parcels of land included in the attached Written Reports in accordance with section 5473 et seq. of the Health and Safety Code.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Fontana, California as follows:

Section 1. Recitals. The City Council hereby finds and determines that the above recitals are true and correct and are incorporated herein by this reference.

Section 2. Authorization. The City Council hereby authorizes the collection of the Wastewater Charges and Solid Waste Charges in the future on the County property tax roll, including any delinquent Wastewater Charges and Solid Waste Charges, to be imposed thereon, and this Resolution has been adopted by at least two-thirds of the members of the City Council.

Section 3. Written Report Approval. The Written Reports filed with the City Clerk contain the description of each real property parcel which is currently delinquent in the payment of the Wastewater Charges and Solid Waste Charges and the Written Reports are therefore approved and adopted.

Section 4. County Recorder’s Office. The City Clerk, or designee thereof, is hereby directed to file for record with the County Recorder’s Office a copy of the Written Reports, with a statement endorsed thereon over his or her signature that the Written Reports have been fully adopted by the City Council, together with a certified copy of this Resolution, and shall request that they be recorded as a lien against the parcels contained therein.

Section 5. County Tax Roll. The Wastewater Charges and Solid Waste Charges, including any delinquent Wastewater Charges and Solid Waste Charges, shall be forwarded to the County Tax Collector for collection on the County Property tax roll in the same manner, by the same person, at the same time, together with and not separate from the general taxes, against the property to which they relate, and shall constitute liens on the property in the amount of the Charges, including any delinquent Resolution No. 2026-005

Page 3 of 4 ends

Charges, to be added to the tax bill next levied against each property.

Section 6. Future Proceedings. The City Council shall comply with section 5473 et seq. and cause to be prepared the written report each year the Charges are to be enrolled on the property tax roll pursuant to section 5473 and 5473a of the Health and Safety Code, and the City Clerk shall cause a notice of public hearing pursuant to section 5473.1 of said code each year in compliance with the Health and Safety Code.

Section 7. CEQA. This action has been reviewed per the authority and criteria contained in the California Environmental Quality Act (CEQA), the State and local CEQA Guidelines, and the City's environmental regulations. The City, acting as the lead agency, determined that the resolution is not subject to CEQA pursuant to Sections 15060(c)(2), 15060(c)(3), and 15061(b)(3) of the State CEQA Guidelines, because it will not result in a direct or reasonably foreseeable indirect physical change to the environment as there is no possibility that the action would result in a significant environmental impact, and because it does not constitute a “project” as defined in Section 15378 of the State CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3.

Section 8. Severability. If any provision of this Resolution or the application thereof to any person or circumstance is held invalid by a court of competent jurisdiction, such invalidity shall not affect other provisions or applications, and to this end the provisions of this Resolution are declared to be severable.

Section 9. Effective Date. This Resolution shall become effective immediately upon its adoption.

APPROVED AND ADOPTED this 10
th day of February 2026.

READ AND APPROVED AS TO LEGAL FORM:
_______________________________
City Attorney
I, Germaine Key, City Clerk of the City of Fontana, and Ex-Officio Clerk of the City Council, do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at a regular meeting held on the 10 th day of
February, 2026, by the following vote to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

Resolution No. 2026-005

Page 4 of 4 ends

_______________________________
City Clerk of the City of Fontana
_______________________________
Mayor of the City of Fontana
ATTEST:
_______________________________
City Clerk
EXHIBIT “A”
WRITTEN REPORT OF ASSESSOR’S PARCELS

DELINQUENT WASTEWATER SERVICE CHARGES
[Report Attached on Following Pages]
Parcel # Service Address Name Balance Due
019008140 16406 Foothill Calabriabana Enterprises LLC

107.52
019016204 16756 Foothill Hightech Floor Covering Inc

333.62
019017173 7775 Sierra

REDHOOK CAPITAL C/O ENTREPRENEUR

HIGH SCHOOL

193.27
019018212 7893 Sierra Investments, Althan

909.82
019024102 17154 Foothill Kilada, Naguib Kais Splash Car Spa

197.12
019025175 7738 Encinitas Monge, Honoria

238.64
019028232 17312 Foothill Shawna Enterprises Inc

394.24
019029214 17567 Fairfax Hamilton, Jerry

613.18
019032121 17658Foothill
Rossetta Management LLC C/o Duarte,
Jerson

98.56 019032133 17670 Foothill Labra Investments LLC

635.77
019032133 17696Foothill Labra Investments LLC

2,234.18
019101117 16235 Foothill Mizysak, Dorothy

215.04
019102114 16292 Ivy Lintott, Gary L

472.32
019102205 16111 Ivy
Mizysak, Dorothy Crull, Dan & Mary Family
Tr 9/29/21

226.17
019102248 16196 Upland Ramirez, Eustolia

242.24
019102301 8295 Pinyon Roman, Amparo

157.36
019104131 16178 Arrow Lang, Thomas

98.56 019104140 16224 Arrow
JDMN ENTERPRISES LLC HISUN 3

INVESTMENTS LLC

454.25
019105113 16345 Foothill Foothill Blvd Carwash LP

788.48
019108138 8434 Cypress Rocha, Angel

138.80
019109125 16689 Foothill Great Highway Llc

591.36
019110414 8282 Juniper Bethlehem Temple Comm Church

336.00
019111220 8321Chantry

BISHOP PROTESTANT EPISCOPAL CHURCH
St Luke's Church

435.17
019114103 8265 Juniper FORAL, RICK & LOIS Rudy's Auto Body

98.56 019114302 8282 Sierra Us Postal Service

298.70
019115125 8308 Bennett Hunt, Margaret

138.80
019116206 16784 Arrow Lancet Contracting Inc

98.56 019116206 16786Arrow Lancet Contracting Inc

98.56 019116242 8445 Juniper Geivett, Yolanda

98.56 019122102 16454 Merrill Shalabi Enterprises

98.56 019124103 8608 Juniper Ehrman, Marc

98.56 019124122 8635 Cypress Conover Ellen Rev Tr

158.60
019126212 8821 Chantry Elias Hernandez Family Revocable Trust

158.60
019126307 8863 Pepper Fontana Histor Soc

245.92
019127406 8561 Nuevo Aguilera, Samuel K

98.56 019127416 16889 Arrow Mueller, David

430.08
019127423 8550 Sierra Molina, Pedro

355.80
019128207 8633 Rosena Ramos, Ivan

208.20
019130129 16724 Merrill Rhie Property Llc

379.86
019130229 16806 Merrill Andrade, Cristian Andrade, Jacqueline

2,318.46
019130317 8818 Sierra ONG, MARIE C/O MARIA ONG

1,139.56
019130319 8832 Sierra
MARIA ONG 16818-16820 VALLEY REV LIV
TRUST 1/19/2024 MARIA ONG TRUSTEE

1,142.02
019130331 8898 Sierra Deeps, Investments

197.12
019130332 8836 Sierra Padilla, Marin

2,074.24
019201105 8181Sierra Rupar, Gary

1,712.57
019201106 8171 Sierra Rupar, Gary

98.56 019201112 17015 Foothill Hernandez, Raquel

197.12
019201127 8137 Sierra Rosenblum, Jerry A & Cheryl Revocable Tr

197.12
019207146 17129 Upland Silva, June

242.24
019207215 17235 Owen Rodriguez, Gilberto

158.60
019213312 17602 Arrow Guzman, Tina

3,538.33
019213317 17528 Arrow Araujo, Vincent

138.90
019213343 17690Arrow Crouch, Allen G.

215.04
019214102 8585 Sierra Thomas, Nick

98.56 019214108 8541 Sierra Barreto, Nicolas

98.56 019214138 8560 Wheeler Reddy, Mallu Campos, Ruth

818.92
019215112 8627 Sierra Ceballos, Jesse

197.12
019215125 8676 Wheeler 3d Chemical & Equipment Inc

107.52
019217104 8885 Sierra Labra Investment LLC

3,525.59
019217105 8871 Sierra
8871 Sierra Ave Trust Francisco & Noemi
Perez

98.56 019217106 8867 Sierra A & S Prof Real Estate Llc

1,056.46
019217107 8855 Sierra Ustrell, Sandro

773.24
019218210 17165 Arrow Sorour, Sam Soroor, Hany

98.56 019218211 17185 Arrow Sorour, Sam Soroor, Hany

197.12
019222137 17345 Arrow Serrano, Daniel

2,500.34
019222138 17487 Arrow Happyland Equity Llc

2,467.19
019223211 8673 Encina Quinonez, Sandra

158.60
019225208 17669 Arrow Zuniga, Joaquin

197.12
019225209 17695 Arrow Hch Investments Llc

1,856.68
019227152 17509 Ceres Collins, Winnifred

351.47
019231101 17509Foothill Melia Holdings LLC

1,829.74
019233109 17597 Orange Ortiz, Jorge

158.60
019236149 17400 Arrow COLONY RIDGE APARTMENTS

529.95
019307144 9074 Cypress Alvarez, Bruce

410.67
019308144 9242 Cypress

CYPRESS MANOR HOLDINGS LLC C/O
Cecilia Perez

158.60
019311101 8910 Juniper J & M Family Enterprises LLC

197.12
019311134 16629 Merrill Cardenas, Junior CARDENAS, COSME

1,914.13
019312142 9120 Juniper Valenzuela, Virginia

536.08
019315151 9008 Sierra Golden Properties Inc

355.83
019316110 9288 Sierra Sahin Family Trust

98.56 019316131 9176 Sierra Amarikwa, Linus

3,295.78
019317112 9380 Lemon Araiza, Maria & Norma

166.21
019322410 9394 Sierra Zapata, Gustavo

98.56 019324307 9530 Sierra Segel, Gilbert N.

887.04
019331112 9792Sierra D4K Holdings Inc

98.56 019331112 9780 Sierra D4K Holdings Inc

98.56 019340121 15920 Village East Colton Joint Unified

1,482.91
019347223 16340 Windcrest Richardson, Bryan

278.00
019347224 16332 Windcres t Shepard, William

139.00
019352103 15718 San Roque Champ, Sandra

139.00
019353123 11770 Malagon Rodriquez, Mario

411.79
019353218 15671 Willow Arevalo, Teresa

278.00
019354233 15424 Martos Hernandez, Paul G

289.35
019356169 15525 Coleen Vargas, Juan

151.64
019360533 11464 Aberdeen Allen, Arthur

1,207.31
019362104 16218 Valleyvale Walker, Michael & Kimberly

411.83
019362131 16118 Valleyvale Aguado, Robert

139.00
019362214 16239 Valleyvale Flores, Denise

278.23
019362268 11475 Hideaway Azucena, Maria

139.00
019401118 8963 Sierra Shalabi Enterprises Partners

553.14
019401120 8983 Sierra Diab, Wael

689.92
019401125 8933Sierra Diab, Wael

295.68
019402324 9057 Sierra Guzman, Jose T

334.96
019402331 9097 Sierra Gonzales, Josie

394.24
019403205 9260 Mango Heroes Church

357.28
019403234 9251 Sierra SIERRA FONTANA99 LLC TACOS JALISCO #2

1,293.72
019403234 9255 Sierra Sierra Fontana99 LLC

8,313.25
019403235 9257 Sierra
927* SIERRA PROPERTY LLC Animal
Hospital

98.56 019403235 9259 Sierra
927* SIERRA PROPERTY LLC C/O Michael &
Cathie Yeong Lee Agua Pura

98.56 019403235 9261Sierra 927* Sierra Property LLC Fontana Smiles

98.56 019403235 9275 Sierra 927* Sierra Property LLC Beauty Salon

98.56 019403235 9277 Sierra 927* SIERRA PROPERTY LLC CITY NAILS

98.56 019403235 9281 Sierra
927* SIERRA PROPERTY LLC FONTANA

SEAFOOD MARKET

197.12
019403235 9283 Sierra
927* SIERRA PROPERTY LLC COIN

LAUNDRY

1,182.72
019404155 8939 Mango Fontana Commons

333.43
019406233 17476 Randall Humenik, Raymond

82.57 019409101 9399 Sierra Ibrahim, Ibrahim M

98.56 019410101 9491 Sierra Facundo, Fuentes

1,448.80
019410104 9461 Sierra Meichuang LLC Fuqiang, Liu

379.86
019411261 9592 Mango Rodriguez, Francisco

158.60
019412112 9647 Sierra Chhotu, Krupal

197.12
019412119 9699 Sierra RCS PROPERTY LLC Salhab, Rene

379.86
019418325 17682 San Bernardino Daoud, Jabral

197.12
019419120 17223 Hawthorne Bennett, John

242.24
019420226 17486 Orchid
Howell, Samantha Estate C/O Darian
Howell Adminstrator

552.36
019420338 9060 Tamarind Mc Lellan, Robert

158.60
019425119 17154 Holly Becerra, Edgar

158.60
019430102 17480 Fontlee Stevens, Samuel

357.28
019431303 9135 Sierra AUTOHON

290.31
019432114 10195 Sierra Accor Economy Lodging-249

7,065.32
019437127 10730 Production Amb Inst. Alliance Fund/fontana 156

190.26
019438154 11117 Sierra Sierra Crossroads Ii, Llc

3,235.84
019442104 17244 Randall So Cal Conference Seven

1,221.22
022671244 15786 Conservatory LS FONTANA LLC

174.46
022672225 15994 Conservatory LS-FONTANA LLC

330.20
022674221 4822 Caterpillar LS-FONTANA LLC

330.20
022675626 15901 Blue Copper Roberts, Chastity

130.85
022676331 15943 Blue Copper Tsilfoglou, Irina

130.85
022790142 13518 Baseline Baumel Living Trust

689.92
022807103 6788 Almeria Aguilera, Rogelio & Maria

157.91
022826255 14921 Gallery
Highland Park of Fontana Community
Assoc

836.68
022829206 6614 Catawba Edwards, Willie Mae

158.60
022833401 15931 Los Cedros Mahmoudi, Mike

130.85
023210118 16063 Foothill Mcdonald's Corp #6356

394.24
023315326 9202 Citrus Citrus Meadows Assoc

567.81
023329105 15956 Sequoia Fernandez, Marisela

158.60
023420113 10268 Almond

CAL EAST NAT LLC C/O CENTERPOINT

PROPERTIES TRUST

129.03
023422128 14675 Valley Harb Ahmad

394.24
023424117 10156 Live Oak
Rexford Industrial Realty LP Victor Ramirez
SVP

129.03
023513116 15662 Valley Rusich, Frank & Maryann

98.56 023514104 15894 Valley 158** Valley Boulevard Investors LLC

258.06
023514106 15762 Valley Valley Boulevard Fontana Holding Group

732.28
023514124 9769 Poplar Smith, Claudia

158.60
023522153 16005 Valley Sunrise Ford

3,102.60
023525212 9909 Niagara Sauceda, Delia

91.44 023526174 9845 Eugenia Tunison, Dana

158.60
023527308 9770 Sycamore Gonzalez, Jose

179.26
023605230 14540 Slover Trotter, Ronald

1,056.46
023605247 14562 Slover
Pinnacle Realty & Holdings LLC c/o Aman
Brar

1,697.73
023608149 13930 Santa Ana Duke Realty Calabash LP

3,872.29
023612226 10855 Cherry BTC III Fontana Logistics Center

2,004.24
023615169 13770 Jurupa
Mulberry & Jurupa IND LLC C/O Jacob R.

Leblanc

383.50
023616179 14019 Rose PATRIOT USICV BANANA LLC

383.50
023618122 11060 Cherry 1905 Dennison St LLC

215.04
023619123 11081 Cherry Outpost

689.92
023620118 11253 Redwood FR147** Jurupa LLC

1,505.18
023639221 14001 Hillcrest Gerdes, James

318.68
023646234 14274Elizabeth Valle Avila, Javier

174.46
023654120 11841 Perlita Manegdeg, Gil

548.76
023659128 14418 Shadow Sena, Edward

166.21
023704319 15551 Boyle First Industrial LP

129.03
023705209 15770 Slover Investments, RAC

98.56 023705210 15732 Slover Construction Teamsters

98.56 023708102 10560 Elm Rb Venture Ii, Llc

1,161.27
023708112 15305 Manila Ohana-ohai Llc

1,232.17
023708128 10601 Beech Rb Venture Iii

3,096.72
023709108 15571 Slover Ajf Leasing

208.76
023713118 10975 Hemlock
Wolfpack USA LLC C/O Sean A Wolter &
Kasie Gomez-Wolter

258.06
023714111 10905Beech Duke Realty 109 Beech Ave LP

82.11 023718112 15750 Jurupa Dct Property Management Llc

3,805.70
023720125 11673 Cherry

FONTANA SOUTHRIDGE PARTNERS LP C/O
Spathco/Alberto Hamui

2,102.75
023720125 11647Cherry Fontana Southridge Partners LP

31,001.40
023731146 11952 Dusty Villegas, Hector

158.60
023739170 11821 Cardinal Machuca, Evelyn

242.24
023806238 13414 Slover 134** Slover Investments Llc

125.44
023809161 10509 Business Rexford Ind Realty Inc

93.84 023809175 10720 Mulberry Ayres, Richard

281.52
023809183 10721 Business Yates Commerce Assoc

1,150.48
023809193 13642 Santa Ana Yang, Ming-shun

258.06
023811133 13201 Dahlia Realty Assoc Fund Vii, Lp/eaton

105.57
023814418 13379 Jurupa
Iron Mountain Info Mgmt Co C/o Cass
Information Systems

295.68
023817139 13203 Marlay Marlay 2025 LLC

98.56 023817432 12060 Cabernet Operating Engineers Funds Inc

703.80
023817439 11754 Cabernet Consolidated Hospitality Supplies, LLC.

645.15
024011109 7222 Sierra Cascade Sonrise Lp

403.77
024012137 17010 South Highland
Boukdis Trust 7/8/87 (Dutch Bros) C/O
Constance E Boukdis, Trustee

292.09
024012143 16944 South Highland
Sunoaks LLC C/O 1st Commercial Realty
Group

1,437.98
024028204 17231 Woodhill Mcferguson, Crystal

100.00
024032103 17135 Micallef Adli, Kayum

242.24
024032139 17277 Whatley Mejia, Rodolfo

158.60
024037163 7029 Kaiser Moreno, Ruby

128.83
024037237 17132 Lakeview Andrade, Arturo

242.24
024040202 16100 LUMIA Sotomayor, Maria

330.20
024040205 16163 Lumia Torres, David Hernandez, Mary

174.46
024040209 16126 LUMIA Ramos, Mariela Ramos, Juan Carlos

330.20
024108125 7672 Sierra MALI & ASSOCIATES INC C/O Ali Mansoor

197.12
024112227 17355 Jackson Engel, Steve

357.28
024113141 17434 Miller Blessed John Xxiii Catholic Comm

872.30
024119421 7536 Elwood Lopez, Rene

325.96
024120102 7622 Alder Roybal, George

158.60
024121107 17581 Wabash Perez, Angel Jr

158.60
024123143 16515 Elaine Murillo, Lourdes

158.60
024123157 16520 Elaine Barahona, Maria

543.84
024302123 7425 Laurel Scholtz, Gilbert

158.60
024308157 17710 Malaga Camacho, Alfonso

277.24
024319147 7998 Grace Merino, J. Edmundo

160.77
024601161 17725 Foothill Tmic Group Inc

1,182.72
024624418 18050Dorsey Godinez, George

158.60
024905132 9050 Dumond Tucker, Regina

193.84
024922221 17716 Granada Medina, Dave R.

158.60
025107310 16740 Valley Project 24 Inc.

197.12
025107311 16742 Valley PROJECT 24 INC

689.92
025107338 16780 Valley Valle Nuevo Llc

188.16
025111109 10042 Palmetto Mizysak, Henry

151.64
025111126 17270 Valley Aldana, Robert

300.66
025112134 10149 Citrus Calabasas Property Inc Restuarant

197.12
025112135 16111 Valley Calabasas Property Inc 7 Eleven/Chevron

98.56 025114128 16288 Boyle
CIVF VI-CA 1W02 LLC C/O Marvin F Poer
and Company

1,281.58
025115124 16120 Slover Harsimran - Inc

197.12
025117257 16604 Slover Sierra Business Center ILP LC

1,077.84
025120309 16726 Slover March Bachli

1,145.92
025123102 9813 Oleander Austin, Mary

433.72
025125157 16491 Valley Tsehridis, Stavros

197.12
025510125 16731 Santa Ana U S Postal Service

268.80
025519135 10650 Sierra South Sierra Plaza LLC

98.56 110009106 7623 East Water Of Life Comm Church

232.96
110012148 14454 Foothill Mcdonald's Corporation #05409

295.68
110022111 13452 Banning Mendoza, Rosalinda

158.60
110029217 13727 Stanford Flores, Stella

158.60
110036140 13481 Betsy Ross Munoz, Amalia

166.21
110039107 7780 Edison Lang Invest Prop Fontana Llc

129.03
110039115 7719 Edison Hanyu Investments LLC

129.03
110041102 13713 Berkeley Cook, Adrian

158.60
110042129 14244 Caryn Castillo, Jorge Arturo

158.60
110058124 8022 Tuscanny Quintana, Zita

242.24
110066149 8030 Oasis Kool, Susan

158.60
110068128
7543 Liberty
Pool/equip LAING'S FIRST EDITION/VIL/HERI HOA

394.24
110069102 14439 Baseline Lhe Alligator - Wendy's-8610

295.68
110069110 7470 Cherry LLC, SHRISHA

591.36
110069111 7460 Cherry Kurschner, Thomas

2,453.77
110077108 7337 East Chado, Richard

376.27
110077109 13451 Baseline Baseline Center Llc

96.77 110078105 14373 Baseline Lewis Investment Company Llc.

98.56 110081107 7740 Edison

HEARING SCIENCE OF RANCHO

CUCAMONGA

258.06
110081109 7762 Edison Lajada, Alex Ninoi D

258.06
110081110 7762 Edison LEXIBRAND LLC

1,240.55
110081111 7762 Edison
Rodriguez, Maria Del Carmen Rodriguez,
Claudio

269.47
110726147 15218 Summit G & I XI FALCON RIDGE LP

134.40
110726147 15238Summit Bre Ddr Crocodile

98.56 110726148 15252 Summit Brinker Restraunt Corp Ms# 2

179.20
110726153 15310 Summit G & I XI FALCON RIDGE LP

224.00
110755118 16036 OLIVAS Xiao, Yanquan Zhan, Shuping

210.15
110755125 16085 OLIVAS LG WELL LLC

330.20
110755148 16067 OLIVAS Xu, Jianlong

330.20
110755151 16068 OLIVAS Xu, Chenhong

330.20
110755204 16026 Esparza O Leary, Dane

158.60
110827105 15042 Summit
Summit Heights Gateway LLC c/o PetSmart
MS #1

394.24
111001112 7551 Cherry Boyd Flotation

93.84 111003161 14951Blue Lake Robinson, Gregory

242.28
111014112 14564 Foothill JNP MANAGEMENT INC

1,978.84
111014118 8024 Redwood Redwood Guest Home Llc

295.68
111015141 15020 Hilton Senn, Keith

281.52
111015143 15050 Hilton Rbooza Llc

258.06
111015155 8026Hemlock Hemlock Dmv Llc

1,290.47
111026129 15532 Elaine Ibarra, Rosa Maria

158.60
111029131 7526 Catawba McKee, Ana Laura

158.60
111031107 15665 Ramona Salvadore, Santiago

357.28
111035155 15760 Reed Marquez, Justin Marquez, Ashley

242.24
111036120 15840 Foothill American Legion Post 262

98.56 111049108 14976 Foothill Alfred Signs LONDO, FREDY

880.63
111049109 14976 Foothill DOMINGUEZ, JESUS SALVADOR

215.04
111804101 5309 Sierra
BCIF SIERRA IC LP C/O Marvin F. Poer and
Company

1,027.68
111804105 5565 Sierra Fairfield Potomc Club Llc

492.80
111808370 5601 Montelena
Gabion Ranch Master Association c/o
Vintage Real Estate Group Inc

1,782.68
111842101 16573 Botanical Prado, David

139.00
111842101 16470 B otanical Guess, Ronald Guess, Ashley

151.64
111842101 16500 Botanical Chugh, Rajesh

278.00
111842101 16505 Botanical Sauceda, Heidi Sauceda, Jorge

446.83
111844101 5133C urrant Chitty, James

139.00
111844101 16469 Shallot Mendez, Arielle Mendez, Oscar

139.00
111844101 5132 C urrant Perez, Claudine

278.00
111844101 5136 Currant Sandoval, Michael

342.32
111918112 16225 Sierra Lakes
Ralph's c/o Prop Acct Dept G. Padilla
Kroger

341.65
111918113 16215 Sierra Lakes SIERRA LAKES VILLAGE, LLC

151.26
111919103 16867 Sierra Lakes Lewis Retail Centers

204.99
111922145 16927 Si erra Lakes SJ CAPITAL LLC

2,951.86
111922167 6233 Sierra Jet Speed Express LLC C/O Rich Mortensen

5,752.65
111922168 6260 Mango
MVP FONTANA I LLC C/O Magellan Value
Partners/Somy Mukherjee

1,654.83
$207,215.98
EXHIBIT “B”
WRITTEN REPORT OF ASSESSOR’S PARCELS

DELINQUENT SOLID WASTE SERVICE CHARGES
[Report Attached on Following Pages]
Parcel Num Owner Name Property Address Total
0190121010000 SW410 LLC 16666 Foothill Blvd

217.17
0190163110000 MANZO, ALEJANDRO 16868 Paine St

255.78
0190321330000 LABRA INVESTMENTS LLC 17696 Foothill Blvd

174.27
0191011140000 HNK FONTANA LLC 16205 Foothill Blvd

491.28
0191062180000 SANCHEZ, EDGAR 16489 Ivy Ave

137.25
0191182360000 PULIDO, VIDAL ANAYA 16269 Ceres Ave

280.92
0191261010000 SHANNAK FAMILY REVOCABLE TR 16522 Merrill Ave

195.10
0191302290000 ANDRADE, CRISTIAN P 16806 Merrill Ave

174.27
0192011050000 RUPAR, GARY J 8185 Sierra Ave

149.03
0192011060000 RUPAR, GARY J 8171 Sierra Ave

841.38
0192133120000 GUZMAN, TINA L 17606 Arrow Blvd

594.15
0192151040000 BLUE HOMES GROUP LLC 8665 Sierra Ave

174.27
0192171030000 LABRA INVESTMENT LLC 8891 Sierra Ave

733.17
0192221380000 HAPPYLAND EQUITY LLC 17487 Arrow Blvd

1,361.19
0193111340000 CARDENAS, COSME 16629 Merrill Ave

512.92
0194431420000 PAN PACIFIC MILLENNIUM INC 9098 Alder Ave

142.89
0226763530000 RUIZ, JENNIFER 15931 Blue Copper Way

138.45
0232191150000 TREJO, MARTIN 16045 Dorsey Ave

841.38
0234221230000 RLF II WEST LLC 14589 Valley Blvd

269.35
0235111050000 STRANDBERG, DAVID 15376 Valley Blvd

405.21
0235152090000 SINGH, SUKHBIR 15944 Valley Blvd

594.15
0236061050000 CARMELL, PATRICK A LIVING TRUST 14838 Boyle Ave

594.15
0236122030000 DORRIZ, MARK M 14643 Aliso Dr

491.28
0236122220000 SALGUERO, SALVADOR 10691 Cherry Ave

174.27
0243121250000 YASMEH FAMILY LIVING TR 6-18-0 17904 Foothill Blvd

748.05
0246081260000 DIAB, DIAB 18150 Arrow Blvd

79.70 0246121010000 LIMON FAMILY TRUST 6/23/17 17715 Arrow Blvd

209.78
0246163130000 ARREOLA, MARIA CECILIA RAMOS 18013 Arrow Blvd

194.72
0255271080000 866 BERRY COURT LLC 10557 Juniper Ave

3,021.11
1107551250000 LG WELL LLC 16085 Olivas Ln

94.14 1107551270000 PADUA, KRIESLER 16072 Jaegar Ln

139.62
1108431110000 NUNEZ, EDGAR GERARDO 15520 Asana Way

142.89
1118371360000 LENNAR HOMES OF CALIFORNIA INC 5303 Napa Valley Rd

5,345.52
1119221590000 FICAROTTA, THOMAS JR (JT-ANGELO) 6183 Sierra Ave

717.27
20,636.08

Page 1 of 3 ends

RESOLUTION NO. 2026-006

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, ADOPTING A STATEMENT OF UNPAID EXPENSES FOR

WEED ABATEMENT AND IMPOSING A LIEN AGAINST PROPERTY

FOR PAYMENT
WHEREAS, the City of Fontana (“City”) has conducted its weed abatement program pursuant to the Fontana City Code, Chapter 28 et. seq. and California Government Code Section 39501 et seq.; and
WHEREAS, California Government Code Section 39501 et seq. specifically authorizes the legislative body of a city to require the removal of weeds, rubbish, and other refuse from private property, and to recover the costs of abatement by imposing a special assessment against the property on the County of San Bernardino (“County”) annual property tax rolls and recording a lien against the property; and WHEREAS, the City has conducted such weed abatement for certain property in the City, certain properties remain delinquent in the payment of the weed abatement costs and now the City Council desires to record a lien against such properties pursuant to Government Code Section 39560 et seq.; and
WHEREAS, the City Clerk has caused to be prepared a report containing the properties and the amount of the delinquent weed abatement costs (“Written Report”), which is on file with the City Clerk, attached hereto as Exhibit “A” and incorporated herein by this reference; and
WHEREAS, the City Clerk has previously caused notice to be provided to each property owner pursuant to Section 39560 et seq., and the City has posted a copy of the Written Report pursuant to Section 39575; and
WHEREAS, at the time stated in the notice being the 10
th day February 2026, at
2:00 p.m., the City Council discussed and considered all objections to the expenses and other costs of abatement which have remained unpaid to date, as specified in the Written Report; and
WHEREAS, the City Council now desires to confirm and approve the Written Report and record a lien against such delinquent properties.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Fontana, California, as follows:

Section 1. Recitals. The above recitals are true, correct and by this reference incorporated herein.

Section 2. Written Report Approval. The Written Report filed with the City Clerk contains the description of each real property parcel which is currently delinquent in the Resolution No. 2026-006

Page 2 of 3 ends

payment of the weed abatement costs and the amount of such costs, and the Written Report is hereby approved and adopted.

Section 3. County Recorder’s Office. The City Clerk, or designee thereof, is hereby directed to file for recording with the County Recorder’s Office a copy of the Written Report, with a statement endorsed thereon over his or her signature that the Written Report has been fully adopted by the City Council, together with a certified copy of this Resolution, and shall request that there be recorded a lien against the parcels contained therein.

Section 4. County Tax Roll. The delinquent weed abatement costs, shall be forwarded to the County Tax Collector for collection on the County property tax roll in the same manner, by the same person, at the same time, together with and not separate from the general taxes, against the property to which they relate, and shall constitute liens on the property in the amount of the delinquent charges, to be added to the property tax bill next levied against each property.

Section 5. Certification. The City Clerk shall certify to the adoption of this Resolution.

Section 6. Custodian of Records. The documents and materials that constitute the record of proceedings on which this Resolution is based are located at the City Clerk’s office located at 8353 Sierra Avenue, Fontana, CA 92335. The custodian of records is the City Clerk.

Section 7. Severability. If any provision of this Resolution or the application of any such provision to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of this Resolution that can be given effect without the invalid provision or application, and to this end the provisions of this Resolution are severable. The City Council declares that it would have adopted this Resolution irrespective of the invalidity of any particular portion of this Resolution.

Section 8. Effective Date. This Resolution shall become effective immediately.

APPROVED AND ADOPTED this 10
th day of February 2026.

Resolution No. 2026-006

Page 3 of 3 ends

READ AND APPROVED AS TO LEGAL FORM:
_______________________________
City Attorney
I, Germaine Key, City Clerk of the City of Fontana, and Ex-Officio Clerk of the City Council, do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at a regular meeting held on the 10 th day of February
2026, by the following vote to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:
_______________________________
City Clerk of the City of Fontana
_______________________________
Mayor of the City of Fontana
ATTEST:
_______________________________
City Clerk
EXHIBIT “A”
WRITTEN REPORT OF ASSESSOR’S PARCELS

DELINQUENT WEED ABATEMENT CHARGES
[Report Attached on Following Pages]

Page 2 of 3 ends

APN Customer Name Due Lien Fee Total
APN 019308105 90624 Mendoza, Jess

223.00 35.00 258.00
APN 019308105 90624 Mendoza, Jess

173.00 173.00
APN 019302109 92465 Zarifpour, Raymond

93.00 35.00 128.00
APN 019302109 92465 Zarifpour, Raymond

173.00 173.00
APN 110063120 92465 Zarifpour, Raymond

223.00 35.00 258.00
APN 110063120 92465 Zarifpour, Raymond

93.00 93.00
APN 110063120 92465 Zarifpour, Raymond

173.00 173.00
APN 110063120 92465 Zarifpour, Raymond

508.50 508.50
APN 111010104 92546 Dayton Hudson Corp

406.80 35.00 441.80
APN 111010104 92546 Dayton Hudson Corp

90.40 90.40
APN 111010104 92546 Dayton Hudson Corp

223.00 223.00
APN 111010104 92546 Dayton Hudson Corp

93.00 93.00
APN 024009144 94574 Chen, Shih-Tse

173.00 35.00 208.00
APN 024009144 94574 Chen, Shih-Tse

93.00 93.00
APN 110063120 96608 Teng, Si Teng

93.00 35.00 128.00
APN 110063120 96608 Teng, Si Teng

223.00 223.00
3,264.70
City of Fontana
Action Report
City Council Meeting
8437 Sierra Avenue
Fontana, CA 92335
File #: 26-0762 Agenda Date: 2/10/2026
Agenda #: A. Category: New Business
FROM:

Finance
SUBJECT:

Annual Comprehensive Financial Report for Fiscal Year Ended June 30, 2025.

RECOMMENDATION:

Receive and File the City of Fontana’s Annual Comprehensive Financial Report (ACFR) for Fiscal Year ended June 30, 2025.

COUNCIL GOALS:
· Practice sound fiscal management by producing timely and accurate financial information.

DISCUSSION:

The City of Fontana is required by Fontana Municipal Code Section 10-8 to have the City’s annual financial records audited by an independent audit firm. Section 10-8 states, “The books, accounts, and funds of the City Finance Department, City Treasurer and all special agencies shall be audited by a registered and licensed public accountant at least once a year…” Accordingly, this year’s audit for the City was completed by the accounting firm Eide Bailly LLP.

The primary objectives of a financial audit are: (1) to express an opinion on the fairness of the financial statements in conformity with generally accepted accounting principles; and (2) to determine whether the City has complied with applicable legal requirements in obtaining and expending public funds.

The audit for Fiscal Year 2024-25 was performed in accordance with generally accepted auditing standards. These standards are required to obtain reasonable assurances that the general-purpose financial statements are free from material misstatements.

Eide Bailly LLP has issued an unmodified ("clean") opinion, the highest opinion given for financial statements, to the City for the fiscal year ended June 30, 2025. This opinion states that the generalpurpose financial statements present fairly, in all material respects, the financial position of the City of Fontana, as of June 30, 2025, and the results of the City’s operations are in conformity with generally accepted accounting principles.

FISCAL IMPACT:

None.

MOTION:

City of Fontana Page 1 of 2 Printed on 2/3/2026
powered by Legistar™
File #: 26-0762 Agenda Date: 2/10/2026
Agenda #: A. Category: New Business
Approve staff recommendation.

City of Fontana Page 2 of 2 Printed on 2/3/2026
powered by Legistar™

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
City of Fontana
California
Acquanetta Warren, Mayor
Peter Garcia, Mayor Pro Tem
Phillip W. Cothran, Council Member
John B. Roberts, Council Member
Jesus “Jesse” Sandoval, Council Member
Matthew C. Ballantyne, City Manager

PREPARED BY THE CITY OF FONTANA FINANCE DEPARTMENT
Jessica Brown, Chief Financial Officer

City of Fontana, California
Table of Contents
June 30, 2025
Introductory Section
Letter of Transmittal ................................................................................................................................................ i GFOA Certificate of Achievement for Excellence in Financial Reporting .............................................................. xi List of Principal Officials........................................................................................................................................ xii Organizational Chart ............................................................................................................................................ xiii Financial Section
Independent Auditor’s Report .................................................................................................................................. 1 Management’s Discussion and Analysis .................................................................................................................... 5 Government Wide Financial Statements
Statement of Net Position ................................................................................................................................... 19 Statement of Activities ........................................................................................................................................ 20 Government Fund Financial Statements
Balance Sheet ...................................................................................................................................................... 22 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ....................... 24 Statement of Revenues, Expenditures, and Changes in Fund Balances .............................................................. 25 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ........................................................................................... 27 Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual:

General Fund ....................................................................................................................................................... 28 Fire Protection District ........................................................................................................................................ 29 Housing Authority Low/Mod Housing Fund ........................................................................................................ 30 Grants Fund ......................................................................................................................................................... 31 Proprietary Fund Financial Statements
Statement of Net Position ................................................................................................................................... 32 Statement of Revenues, Expenses and Changes in Fund Net Position ............................................................... 33 Statement of Cash Flows ..................................................................................................................................... 34 Fiduciary Fund Financial Statements
Statement of Fiduciary Net Position ................................................................................................................... 35 Statement of Changes in Fiduciary Net Position ................................................................................................. 36 Notes Financial Statements ..................................................................................................................................... 37 Required Supplementary Information
Schedule of Changes in Net Position Liability and Related Ratios During the Measurement Period – Safety Plan ........................................................................................................................................................... 95 Schedule of Changes in Net Position Liability and Related Ratios During the Measurement Period – Miscellaneous Plan .............................................................................................................................................. 96 Schedule of Plan Contributions – Safety Plan ..................................................................................................... 97 Schedule of Plan Contributions – Miscellaneous Plan ........................................................................................ 98 Schedules of Changes in Net OPEB Liability and Related Ratios ......................................................................... 99 Other Post Employment Benefit Plan Schedule of Investment Returns ........................................................... 101 City of Fontana, California
Table of Contents
June 30, 2025
Supplementary Information
Non-Major Governmental Funds
Combining Balance Sheet .................................................................................................................................. 106 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .......................................... 119 Governmental Funds
Budgetary Comparison Schedules ..................................................................................................................... 132 Enterprise Funds
Combining Statement of Proprietary Net Position ........................................................................................... 156 Combining Statement of Changes in Proprietary Net Position ......................................................................... 157 Combining Statement of Cash Flows in Proprietary Net Position ..................................................................... 158 Custodial Funds
Combining Statement of Fiduciary Net Position ............................................................................................... 161 Combining Statement of Changes in Fiduciary Net Position ............................................................................. 163 Statistical Section
Net Position by Component .............................................................................................................................. 165 Changes in Net Position ..................................................................................................................................... 166 Fund Balances – Governmental Funds .............................................................................................................. 168 Changes in Fund Balances of Governmental Funds .......................................................................................... 169 Assessed Value and Estimated Actual Value of Taxable Property .................................................................... 171 Direct and Overlapping Property Tax Rates ...................................................................................................... 172 Principal Property Taxpayers ............................................................................................................................. 173 Property Tax Levies and Collections .................................................................................................................. 174 Ratio of Outstanding Debt by Type ................................................................................................................... 175 Ratio of General Bonded Debt Outstanding ...................................................................................................... 176 Direct and Overlapping Bonded Debt ............................................................................................................... 177 Legal Debt Margin Information ......................................................................................................................... 178 Demographic and Economic Statistics .............................................................................................................. 179 Principal Employers ........................................................................................................................................... 180 Full-Time City Government Employees by Function ......................................................................................... 181 Operating Indicators by Function/Program ...................................................................................................... 182 Capital Asset Statistics by Function/Program .................................................................................................... 183 Miscellaneous Statistical Information ............................................................................................................... 184 









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eidebailly.com
10681 Foothill Blvd., Ste. 300 | Rancho Cucamonga, CA 91730-3831 | T 909.466.4410 | F 909.466.4431 | EOE 1 Independent Auditor’s Report
To the Members of the City Council
City of Fontana, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Fontana, California (the City), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

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

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

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
2 In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

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

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
3 Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, schedule of changes in net position liability and related ratios during the measurement period for the safety and miscellaneous plans, schedule of plan contributions for the safety and miscellaneous plans, schedules of changes in net OPEB liability and related ratios, and other post-employment benefit plan schedule of investment returns, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining non-major governmental funds financial statements and budgetary schedules, the combining proprietary fund financial statements, and the combining fiduciary fund financial statements, are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the supplementary information described above is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. 4 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 23, 2025, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters.

The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Rancho Cucamonga, California
December 23, 2025
5 MANAGEMENT’S DISCUSSION AND ANALYSIS
This narrative overview and analysis of the City of Fontana’s financial activities for the fiscal year ended June 30, 2025, is presented by the management of the City of Fontana to readers of the City’s financial statements.

Management encourages readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found in the introductory section of this report and the City’s basic financial statements in the financial section of this report.

FINANCIAL HIGHLIGHTS
 The City’s governmental and business-type activities resulted in total assets and deferred outflows of resources exceeding its liabilities and deferred inflows of resources by $1,359.7 million as of June 30, 2025 (“current fiscal year”). Of this amount, $259.0 million represents the portion for restricted uses as specified by entities outside of the City government, the amount for unrestricted uses in accordance with financerelated legal requirements as reflected in the City’s fund structure is in a positive position at $232.2 million, and $868.6 million accounts for investments in capital assets in excess of related debt.  The City’s total net position increased $111.6 million during the current fiscal year. The increase is primarily due to the $10.1 million increase in property taxes, $8.6 million increase in sales taxes, and $67.8 million increase in capital grants and contributions, and a $22.2 million decrease in general government expenses.  As of the fiscal year end, the City’s Governmental Funds ending fund balances were $644.3 million, an increase of approximately $50.8 million or 8.56% from the prior fiscal year. Of this balance, $22.4 million is in nonspendable, $343.1 million restricted for use set by various legal requirements, $39.6 million is committed for economic uncertainty and $239.1 million is either assigned or unassigned based on the nature of the funding source.
 The General Fund’s fund balance at the close of the current fiscal year was $116.2 million, an increase of approximately $12.2 million or 11.7% from the previous year. The General Fund’s fund balance consists of $20.7 million in nonspendable and $15.6 million in restricted fund balance, $39.6 million in committed for the purposes of Economic uncertainty, and $40.3 million in assigned and unassigned fund balances. See note 14 for further discussion.
 The City’s business-type activities yielded operating revenues of $32.2 million, while operating expenses amounted to of $31.2 million.
 General Fund revenues were $1.1 million more than the final budget, and expenditures were $13.2 million less than the final budget.

6 OVERVIEW OF THE BASIC FINANCIAL STATEMENTS
Management’s Discussion and Analysis is intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements include three components: government-wide financial statements; fund financial statements; and notes to the basic financial statements.

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

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

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

Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, public safety, public works and engineering, community development, community services. The business-type activities of the City include sewer, water operations, and other enterprise activity.

Component units are included in the basic financial statements and consist of legally separate entities for which the City is financially accountable and that have the same governing board as the City. The blended component units include the Successor Agency of the Former Fontana Redevelopment Agency, the Fontana Public Financing Authority, the Fontana Public Facilities Financing Authority, the Fontana Housing Authority, the Fontana Industrial Development Authority, the Fontana Community Foundation and the Fontana Fire Protection District. The 7 redevelopment agency was dissolved as of January 31, 2012 through the California Supreme Court decision on Assembly Bill 1X26. See Note 16 of the notes to the financial statements for more information on the dissolution.

The government-wide financial statements can be found on pages 19 and 20 of this report.

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

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

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

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

The City maintains 55 individual governmental funds for financial reporting purposes. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balance for the General Fund, the Fire Protection District Special Revenue Fund, the Housing Authority Special Revenue Fund, the Grants Special Revenue Fund, the Sewer Expansion Capital Projects Fund, and the Community Facility Districts Capital Projects Fund, which are considered to be major funds.

Data for the other 49 governmental funds are combined in a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the non-major funds supplementary section of this report.

The City adopts an annual appropriated budget for its general fund, special revenue funds, debt service funds, and capital project funds. A budgetary comparison statement has been provided for the General Fund, the Fire Protection District Special Revenue Fund, the Housing Authority Low/Mod Housing Special Revenue Fund, and the Grants Special Revenue Fund in the basic financial statements and for the remaining special revenue funds, the debt service funds, and the capital project funds in the supplementary information.

The governmental fund financial statements can be found on pages 22-27 of this report. 8 Proprietary funds. The City maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its Sewer, Water, and Theater Operations. Internal Service Funds are an accounting device used to accumulate and allocate costs internally among the City’s various functions. The City uses an internal service fund to account for its fleet of vehicles; because this service predominantly benefits governmental rather than business-type functions, it has been included with governmental activities in the government-wide financial statements.

Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements can be found on pages 32-34 of this report.

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

The basic fiduciary fund financial statements can be found on page 35-36 of this report.

Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 37-94 of this report.

Government-wide Financial Analysis
Invested in capital
assets, net of related
debt 64%
Restricted: Community
development 9%
Restricted: Public safety
4%
Restricted: Public works
2%
Restricted: Capital
projects 4%
Unrestricted 17%
Net Position by Type
9 As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. The City’s net position is comprised of Net Investment in Capital Assets, Restricted Net Position, and Unrestricted Net Position. As of June 30, 2025, assets exceeded liabilities by $1,359.7 million.

The City’s net investment in capital assets (land, buildings, infrastructure, machinery, equipment, vehicles, intangibles, and right-to-use assets), less any related debt used to acquire those assets that is still outstanding, is $868.6 million. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. An additional portion of the City’s net position ($259.0 million) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position $232.2 million may be used to meet the government’s ongoing obligations to citizens and creditors, unrestricted net position is in a positive position at the end of the fiscal year.

Net Position
(000 omitted)
2025 2024 2025 2024 2025 2024
$ 777,746 815,436 $ 32,494 $ 32,117 $ 847,930 $ 809,863 $ 789,977 860,933 64,925 63,126 925,858 853,103
1,676,369 1,567,723 97,418 95,243 1,773,788 1,662,966
84,302 66,888 1,595 2,218 68,483 86,520
319,892 317,703 8,036 9,562 325,739 329,454
120,145 107,833 6,634 4,524 114,468 124,669
440,037 425,536 14,671 14,086 440,207 454,123
46,246 41,598 727 1,032 42,325 47,279
741,904 806,903 61,668 59,155 868,572 801,059
270,352 258,968 - - 258,968 270,352
153,486 210,251 21,949 23,188 232,200 176,674
$ 1,165,742 1,276,123 $ 83,617 $ 82,343 $ 1,359,740 $ 1,248,085 $ Total assets
Governmental Activities Business-Type Activities Total
Current and other assets
Capital assets
Net investment in capital assets
Restricted
Unrestricted
Total net position
Deferred outflows of resources
Long-term liabilities outstanding
Other liabilities
Total liabilities
Deferred inflows of resources
Net position:
10 Changes in Net Position
(000 omitted)

2025 2024 2025 2024 2025 2024
Revenues:

Program Revenues:

Charges for services 73,063 $ 74,877 $ 32,170 $ 29,025 $ 105,233 $ 103,902 $ Operating grants and contributions 52,031 67,765 52,031 67,765 Capital grants and contributions 87,975 20,126 1,376 1,415 89,351 21,541 General Revenues:

Property taxes 117,937 107,808 117,937 107,808
Sales tax 64,522 55,887 64,522 55,887
Franchise taxes 11,330 11,208 11,330 11,208
Business license taxes 10,881 11,943 10,881 11,943
Transient occupancy taxes 1,000 1,145 1,000 1,145
Motor vehicle in lieu 458 759 458 759
Investment earnings 26,390 25,833 1,073 1,054 27,464 26,887 Other 10,996 7,559 44 8 11,040 7,567
Contributions not restricted to specific programs 6,662 6,680 6,662 6,680 Total revenues 463,245 391,590 34,663 31,502 497,908 423,092 Expenses:

General Government 37,278 59,447 37,278 59,447
Public Safety 138,397 129,566 138,397 129,566
Public Works / Engineering 121,886 76,017 121,886 76,017 Community Development 30,330 20,058 30,330 20,058
Community Services 24,947 22,000 24,947 22,000
Interest on long-term debt 2,249 2,132 69 2,318 2,132
Sewer and other enterprise funds 31,096 27,212 31,096 27,212 Total expenses 355,087 309,220 31,166 27,212 386,252 336,432 Change in net position before transfers 108,158 82,370 3,496 4,290 111,655 86,660 Transfers 2,222 2,383 (2,222) (2,383) 0 -
Change in net position 110,380 84,753 1,274 1,907 111,655 86,660 Net Position - beginning of year as restated 1,165,742 1,080,989 82,343 80,436 1,248,084 1,161,425 Net Position - end of year 1,276,123 $ 1,165,742 $ 83,616 $ 82,343 $ 1,359,739 $ 1,248,085 $ Governmental Activities Business-Type Activities Total
11 Governmental activities
The most significant revenues of the governmental activities are general taxes (44.4%), which include property taxes (25.5%), sales and use taxes (13.9%), and various other taxes (5.0%), and general revenues (9.6%), which include various other revenues (3.9%) and investment earnings (5.7%). Program revenues are 46.0% of the total revenues of the governmental activities, which include charges for services (15.8%), operating grants and contributions (11.2%), and capital grants and contributions (19.0%).

Property taxes, 25.5%
Franchise taxes, 2.4% Sales taxes, 13.9%
Business license
taxes, 2.3%
Transient Occupancy
Taxes, 0.2%
Investment earnings,

5.7%
Other, 3.9%
Charges for services,

15.8%
Operating
contributions and
grants, 11.2% Capital contributions
and grants, 19.0%

REVENUES BY SOURCE -

GOVERNMENTAL ACTIVITIES
- 20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
Program Revenues 2025 Expenses

EXPENSES AND PROGRAM REVENUES -

GOVERNMENTAL ACTIVITIES
12 Public safety (police and fire) is the most significant (39.0%) of all governmental activities’ expenses, followed by Public works & Engineering (34.3%), General government (10.5%), Community services (7.0%), Community development (8.5%), and interest on long-term debt (0.6%). Included in these amounts is depreciation expense, which is 11.9% of the total expenses for governmental activities.

Governmental activities revenues increased by $71.6 million (18.3%) in the current fiscal year. The changes in revenues are a result of the following:
 General tax revenues increased by $17.7 million (9.4%) which is primarily due to increase in property tax revenue by $10.1 million as a higher property valuation in FY 2025. Additionally, sales tax revenues increased by $8.6 million due to monies received from the one cent local sales tax measure.  General revenues (not including general taxes) increased by $3.7 million in FY 2025. This is primarily due to an increase in public benefit developer agreement payments received.  Charges for services decreased by $1.8 million (2.4%) which is in alignment with the city projection.  Operating contributions and grants decreased by $15.7 million due to the decrease in operating grants received by the city.
 Capital contributions and grants increased by $67.8 million due to the increase in capital grants received by the city.

Governmental activities expenses increased by $45.9 million (14.8%) in the current fiscal year. The most significant changes in governmental expenses were:
 Public Works & Engineering, which showed an increase of $45.9 million. This is mainly due to increases in construction contracts and other professional services.

Business-type activities
Business-type activities net position increased by $1.3 million (1.55%).

Business-type activities revenues for the current year increased by $3.2 million.  Charges for services increased by $3.1 million primarily due to an increase in rates charged by other entities such as IEUA and City of Rialto that are collected by the city and passed through to the proper entities.

Total expenses increased by $3.9 million is due to the increase in EDU (Equivalent Dwelling Unit) charge fees compared to prior year.
13 Investment earnings
3%
Charges for services
93%
Capital contributions
and grants
4%

REVENUES BY SOURCE -

BUSINESS-TYPE ACTIVITIES
-
20,000,000
40,000,000
Sewer Other
Program Revenues Expenses

EXPENSES AND PROGRAM REVENUES -

BUSINESS-TYPE ACTIVITIES
14 Financial Analysis of the City’s Funds
The City of Fontana employs Fund Accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental funds. The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s financing requirements. In particular, assigned and unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.

As of the end of the current fiscal year, the City’s governmental funds reported combined ending fund balances of $644.3 million, an increase of $50.8 million (8.6%) from the previous year. Of this total amount, $239.1 million constitutes assigned or unassigned fund balance, which is available for spending at the government’s discretion.

The remainder of fund balance is either nonspendable ($22.4 million), restricted ($343.1 million) or committed ($39.6 million) and is not available for new spending. The nonspendable fund balance consists of deposits on account of $1.2 million, inventories held ($1.0 million), and loan receivables ($20.2 million). Restricted fund balance includes amounts that are constrained on the use of the resources by outside parties and committed fund balance includes amounts that are constrained on the use of the resources pursuant to City Council formal action. For additional details of the City’s fund balances, please refer to Note 14 in the Notes to the Basic Financial Statements.

The general fund is the chief operating fund of the City. At the end of the current fiscal year, the assigned fund balance of the general fund was $4.6 million, while total fund balance reached $116.2 million, which was $12.1 million or 11.7% higher than the prior year. The City’s management assigns fund balance to a particular function, project or activity and may also be assigned for purposes beyond the current year. However, assigned fund balance is available for appropriation at any time. The General Fund has committed fund balance of $39.6 million for economic uncertainty.

General fund revenues increased by $15.4 million (9.8%) from the previous fiscal year; this increase is primarily due to:
 Property Tax in Lieu of VLF was increased by $2.9 million due to the increase in assessed valuation and continued growth in the city.
 Transaction Use Tax a new approved ballot measure one cent sales tax added $10.9 million in tax revenue to the city for FY2025.

General fund expenditures stayed consistent with FY2024 experiencing a zero percent increase or decrease.

The Fire Protection District special revenue fund has a fund balance of $29.1 million. The Fire Protection District accounts for all of the operating activities of the Fire District. The fund balance increased by $3.1 million during the current fiscal year. Revenues increased $8.3 million (12.1%) primarily as a result of a higher property valuation assessment. Expenditures increased $0.9 million (1.9%) primarily as a result in increased contract costs with the San Bernardino County Fire Department for fire protection services due to inflation. Transfers out increased by $4.1 million during the year primarily due to the increase in one-time transfers for the fire annex project in the amount of $8 million.

The Housing Authority special revenue fund has a fund balance of $87.9 million. The fund balance increased by $0.6 million during the fiscal year is mainly due to minimal general government expenditures. 15 The Grants fund has a total deficit fund balance of $12.4 million. The fund balance decreased by $4.5 million during the current fiscal year due to City’s grant funded public works and engineering projects like the San Sevaine trail.

These amounts are expected to be reimbursed in fiscal year 2025/26.

The Sewer Expansion Fund has a total fund balance of $3.2 million. The fund balance increased by $1.7 million during the current fiscal year due to an increase in investment earnings as the federal reserve put a pause on the interest rate hike and the City was able to purchase treasury securities at much higher interest rate.

The Community Facility Districts Fund has a total fund balance of $59.9 million. The fund balance increased by $23.4 million during the current fiscal year mainly due to an increase in receipt of Community Facility District bond issuance proceeds to use for future infrastructure and community benefit projects.

Proprietary funds. The City’s proprietary funds provide the same type of information found in the governmentwide financial statements, but in more detail. Unrestricted net position of the Sewer Operations, Water Operations, and Theater Operations at the end of the year amounted to $19.8 million. The total increase in net position was $1.1 million, which is in aligned with the City expectations.

General Fund Budgetary Highlights
Over the course of the year, the City Council revised the City’s budget on a quarterly basis. The Council approves supplemental appropriations throughout the year based on individual items that are brought forward by various departments.

Revenues:

During the year, the original General Fund revenue budget was amended to increase revenues by $19.4 million. The increase is primarily due to:
 an increase in sales tax of $10.4 million, because of forecasted Transaction Use Tax.  an increase in Charge for Services of $2.5 million due to increase in forecasted plan check fee revenues and increased forecasted risk liability charges.

General Fund actual revenues of $173.2 million were $1.1 million more than the final budget of $172.1 million. The positive variance to the final budget was primarily due to:
 lower than expected tax revenue ($2.6 million).
 higher than expected investment earnings ($2.5 million) compared to the final budget due to Federal Reserve putting a pause on the rising interest rate and the city was able to purchase more treasury securities at a higher interest rate thus resulting a higher investment unrealized gain.  lower than expected licenses and permit ($0.9 million)  higher than expected intergovernmental revenue ($0.2 million)  higher than expected charges for services (1.7 million) compared to the final budget due to an increase in areas like recreation field and court revenue.
16 Expenditures:

During the year, the original General Fund expenditure budget was amended to increase appropriations by $25 million, the increase in appropriations was due to various requests throughout the fiscal year such as:
 increase of $4.4 million for human resources mainly due to forecasted increases in various settlement claims and other professional services.
 increase of $4.6 million for information technology department for various subscription-based information technology services and increase in other professional services.  increase of $7.1 million for public works/engineering for additional professional services and forecasted utility expenses.
 Increase of 4.0 million for community development for additional professional services and forecasted salary and benefit expenses.

General Fund expenditures were less than budgeted. Of the total appropriations of $184.4 million, approximately

7.2%, or $13.2 million were unspent. The budgetary savings included IT department personnel cost, computer hardware cost, application cost, other professional service cost (total $4.3 million), personnel cost and capital cost in the police department (total $1.3 million), capital cost and other professional services cost in the public works/engineering department (total $1.8 million), personnel cost and other professional services in the community development (total $2.6 million), and Human resources other professional services cost and risk management cost (total $1.2 million). The aforementioned savings will be carried over to next fiscal year.

Capital Asset and Debt Administration
Capital assets. The City’s investment in capital assets for governmental and business-type activities as of June 30, 2025, amounts to $925.8 million (net of accumulated depreciation). This investment in capital assets includes land, buildings and improvements, machinery and equipment, vehicles, intangibles, right-to-use assets, and infrastructure (roads, highways, sewer and storm drain systems). The total change in the City’s investment in capital assets net of accumulated depreciation for the current fiscal year was an increase of $72.7 million (8.5%). Major capital asset events during the current fiscal year included the following:
 There was an increase in activities in various CIP projects such as City Hall renovations ($21.6 million), downtown parking structure ($8.8 million) and San Sevaine trail ($10.6 million).  There was an increase in machinery and equipment ($5.9 million) mainly due to the recent equipment upgrades for the police department’s helicopter and various Fire Station Alert System purchases.  The City had a onetime purchase of various new lands in the amount of $1.6 million.  Accumulated depreciation at year-end is $43.1 million higher than prior year. 17 Capital Assets
(Net of depreciation)
(000 omitted)
Additional information on the City’s capital assets can be found in Note 6 in the footnote disclosure.

Long-term debt. At the end of the current fiscal year, the City’s total long-term debt outstanding is $320.1 million.

This amount is comprised of $201.7 million net pension liability, $21.3 million other post-employment benefits liability, $47.5 million of lease revenue bonds which are secured by future revenue sources from the lease of City property and $49.6 million of various other loans and obligations payable.

Outstanding Debt
(000 omitted)
Additional information on the City’s long-term debt can be found in Note 8 in the footnote disclosure. 18 Economic Factors and Next Year’s Budget and Rates
In preparing the budget for Fiscal Year 2025-26, management’s goal was to produce an operating budget that adhered to City Council goals and objectives with an emphasis on cost containment. Expansion of the City’s economic base continues to be a City Council priority.

The Operating Budget for Fiscal Year 2025-26 is financially balanced and includes:
- General Fund designation of fund balance for contingencies of 25% of recurring appropriations. - A net increase in budgeted revenues of $25.9 million (or +15.1%) in the General Fund as compared to the prior year’s final budget is primarily attributed to the following:
 An increase in transaction use tax revenue of $32.3 million anticipating over a 300% growth in tax collections.
- A net increase in budgeted expenditures of $30.7 million or (+16.7%) in the General Fund as compared to the prior year’s final budget is primarily attribute to contractual obligations related to full-time City staff and the return of part-time staff as facilities reopen and programs resume.

Requests for Information
This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a general overview of the City of Fontana’s finances and to show the City’s accountability for the money it receives.

Questions concerning any of the information provided in this report or requests for additional information should be addressed to the City’s Finance Department at the City of Fontana, 8353 Sierra Avenue, Fontana, CA 92335.

Basic Financial Statements
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See Notes to Financial Statements 19
City of Fontana, California
Statement of Net Position
June 30, 2025
Governmental Business-Type
Activities Activities Total
Assets
Cash and investments 497,140,268 27,384,879 $ 524,525,147 $ Receivables
Accounts 5,112,937 1,223,851 6,336,788
Assessments 276,303 - 276,303
Interest 193,298 9,715,915 9,909,213
Loans 2,644,892 83,251,467 85,896,359
Loans to Successor Agency 20,326,713 3,305,829 23,632,542 Allowance for doubtful accounts (249,783) (3,305,829) (3,555,612) Leases - 15,832,559 15,832,559
Prepaid expenses 476,147 393,312 869,459
Internal balances (375,506) 375,506 -
Due from other governments 46,770,601 170,416 46,941,017 Inventories 107,287 1,100,779 1,208,066
Deposits - 1,246,467 1,246,467
Land held for resale 25,701,494 - 25,701,494
Restricted assets
Cash with fiscal agent 109,109,615 - 109,109,615
Capital assets not being depreciated 329,521,946 5,005,069 334,527,015 Capital assets, net of depreciation 531,411,244 59,919,749 591,330,993 Total assets 1,676,369,166 97,418,259 1,773,787,425
Deferred Outflows of Resources
Deferred outflows of resources - pension related 48,376,995 1,096,719 49,473,714 Deferred outflows of resources - OPEB related 18,510,798 498,689 19,009,487 Total deferred outflows of resources 66,887,793 1,595,408 68,483,201 Liabilities
Accounts payable 25,879,902 5,475,039 31,354,941
Deposits payable 7,476,116 830,731 8,306,847
Interest payable 532,300 20,916 553,216
Due to other governments 54,731,705 - 54,731,705
Unearned revenue 14,874,044 88,000 14,962,044
Retentions payable 4,338,998 219,419 4,558,417
Noncurrent liabilities
Due within one year 18,517,795 1,089,400 19,607,195
Due in more than one year
Net pension liability 197,451,989 4,251,045 201,703,034 OPEB liability 20,751,491 559,053 21,310,544
Other 80,981,962 2,136,673 83,118,635
Total liabilities 425,536,302 14,670,276 440,206,578
Deferred Inflows of Resources
Deferred inflows of resources - pension related 76,306 2,032 78,338 Deferred inflows of resources - OPEB related 26,908,822 724,935 27,633,757 Deferred inflows of resources - Leases 14,612,980 - 14,612,980 Total deferred inflows of resources 41,598,108 726,967 42,325,075 Net Position
Net investment in capital assets 806,903,407 61,668,207 868,571,614 Restricted for
Community development 120,778,552 - 120,778,552
Public safety 48,031,430 - 48,031,430
Public works 30,259,164 - 30,259,164
Capital projects 59,898,791 - 59,898,791
Unrestricted 210,251,205 21,948,217 232,199,422
Total net position 1,276,122,549 83,616,424 1,359,738,973 $ See Notes to Financial Statements 20
City of Fontana, California
Statement of Activities
Year Ended June 30, 2025
Operating Capital
Charges for Contributions Contributions
Functions/Programs Expenses Services and Grants and Grants Total Governmental Activities
General government
City council and commissions 1,621,188 $ - $ - $ - $ - $ City administration 4,186,080 - 24,328 - 24,328
Management services 8,781,315 3,168,456 2,551,940 - 5,720,396 Information technology 5,688,430 - - - -
Human resources 16,543,510 14,042,346 - - 14,042,346
Public safety
Police 90,434,363 974,777 5,128,601 - 6,103,378
Fire 47,962,226 7,581,175 - - 7,581,175
Public works / engineering 121,885,828 34,041,455 28,552,186 87,084,355 149,677,996 Community development 30,788,453 8,895,130 4,135,586 890,776 13,921,492 Community services 24,946,832 4,360,134 11,638,317 - 15,998,451 Interest on long-term debt 2,249,103 - - - -
Total governmental activities 355,087,328 73,063,473 52,030,958 87,975,131 213,069,562 Business-type Activities
Sewer 30,049,708 32,169,541 - 1,376,229 33,545,770
Stage Red 1,047,637 - - - -
Interest on long-term debt 69,421 - - - -
Total business-type activities 31,166,766 32,169,541 - 1,376,229 33,545,770 Total functions/programs 386,254,094 $ 105,233,014 $ 52,030,958 $ 89,351,360 $ 246,615,332 $ General Revenues
Taxes:

Property taxes, levied for general purpose
Sales taxes
Franchise taxes
Business license taxes
Transient occupancy taxes
Total taxes
Intergovernmental, unrestriced
Motor vehicle in lieu
Investment earnings
Other
Contributions not restricted to specific programs
Transfers
Total general revenues and transfers
Change in Net Position
Net Position- Beginning of Year
Net Position at End of Year
Program Revenues
See Notes to Financial Statements 21
City of Fontana, California
Statement of Activities
Year Ended June 30, 2025
Governmental Business-type
Activities Activities Total
$ - (1,621,188) $ (1,621,188) $
- (4,161,752) (4,161,752)
- (3,060,919) (3,060,919)
- (5,688,430) (5,688,430)
- (2,501,164) (2,501,164)
- (84,330,985) (84,330,985)
- (40,381,051) (40,381,051)
- 27,792,168 27,792,168
- (16,866,961) (16,866,961)
- (8,948,381) (8,948,381)
- (2,249,103) (2,249,103)
- (142,017,766) (142,017,766)
3,496,062 - 3,496,062
(1,047,637) - (1,047,637)
(69,421) - (69,421)
2,379,004 - 2,379,004
2,379,004 (142,017,766) (139,638,762)
- 117,937,074 117,937,074
- 64,522,195 64,522,195
- 11,330,030 11,330,030
- 10,880,842 10,880,842
- 999,650 999,650
- 205,669,791 205,669,791
- 457,577 457,577
1,073,335 26,390,368 27,463,703
43,870 10,995,750 11,039,620
- 6,662,636 6,662,636
(2,222,339) 2,222,339 -
(1,105,134) 252,398,461 251,293,327
1,273,870 110,380,695 111,654,565
82,342,554 1,165,741,854 1,248,084,408
$ 83,616,424 1,276,122,549 $ 1,359,738,973 $
Net (Expense) Revenue and Changes in Net Position
See Notes to Financial Statements 22
City of Fontana, California
Balance Sheet
Governmental Funds
June 30, 2025
Fire Community
Protection Housing Sewer Facilities
General District Authority Grants Expansion Districts
Assets
Cash and investments 38,664,577 $ 28,957,471 $ 15,939,190 $ 6,421,622 $ 47,598,047 $ 22,089 $ Receivables
Accounts 4,135,104 97,907 - - 213,155 -
Assessments - - - - - -
Interest 590,302 206,103 5,023,833 - 338,512 -
Loans - - 72,354,430 86,092 - -
Loans to Successor Agency 20,326,713 - - - - -
Allowance for doubtful accounts (148,976) - - - - -
Leases 8,543,194 - - - - -
Prepaid expenses - - - - - -
Deposits 194,015 - 475,002 6,030 - -
Due from other funds 37,629,768 - - - - -
Due from other governments 17,756,786 295,785 13,261 13,016,276 - - Inventories 340,263 - - - - -
Land held for resale - - - - - -
Advances to other funds 750,000 - - - - -
Restricted assets
Cash with fiscal agent 14,539,424 - 26,879 - - 78,537,171 Total assets 143,321,170 $ 29,557,266 $ 93,832,595 $ 19,530,020 $ 48,149,714 $ 78,559,260 $ Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable 9,595,138 $ 307,845 $ 26,992 $ 1,530,556 $ - $ - $ Deposits payable 7,387,513 - - - - -
Retentions payable 11,035 - - 707,778 7,498 539
Due to other funds - - - 10,887,881 - 18,659,930
Due to other governments - - - 86,092 44,883,893 -
Unearned revenue 60,861 - - 6,320,910 - -
Advances from other funds - - - - - -
Total liabilities 17,054,547 307,845 26,992 19,533,217 44,891,391 18,660,469 Deferred Inflows of Resources
Unavailable revenues 2,261,902 91,132 5,868,439 12,392,792 - - Leases 7,793,718 - - - - -
Total deferred inflows of resources 10,055,620 91,132 5,868,439 12,392,792 - - Fund Balances
Nonspendable 20,712,015 - - 6,030 - -
Restricted 15,581,705 29,158,289 87,937,164 - - 59,898,791 Committed 39,640,491 - - - - -
Assigned 4,597,197 - - - 3,258,323 -
Unassigned 35,679,595 - - (12,402,019) - -
Total fund balances 116,211,003 29,158,289 87,937,164 (12,395,989) 3,258,323 59,898,791 Total liabilities, deferred inflows of
resources and fund balances 143,321,170 $ 29,557,266 $ 93,832,595 $ 19,530,020 $ 48,149,714 $ 78,559,260 $ Special Revenue Capital Projects
See Notes to Financial Statements 23
City of Fontana, California
Balance Sheet
Governmental Funds
June 30, 2025
Other Total
Governmental Governmental
Funds Funds
$ 474,632,973 337,029,977 $
4,879,483 433,317
276,303 276,303
9,555,721 3,396,971
83,251,467 10,810,945
20,326,713 -
(249,783) (100,807)
15,832,559 7,289,365
476,147 476,147
1,246,467 571,420
37,629,768 -
46,770,601 15,688,493
1,013,663 673,400
25,701,494 25,701,494
3,467,368 2,717,368
109,109,615 16,006,141
$ 833,920,559 420,970,534 $
$ 25,344,603 13,884,072 $
7,476,116 88,603
4,338,998 3,612,148
37,617,388 8,069,577
54,731,705 9,761,720
14,874,044 8,492,273
1,717,368 1,717,368
146,100,222 45,625,761
28,900,291 8,286,026
14,612,980 6,819,262
43,513,271 15,105,288
22,439,012 1,720,967
343,090,674 150,514,725
39,640,491 -
219,513,367 211,657,847
19,623,522 (3,654,054)
644,307,066 360,239,485
$ 833,920,559 420,970,534 $
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See Notes to Financial Statements 24
City of Fontana, California
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2025
Fund Balances of Governmental Funds 644,307,066 $
Amounts reported for governmental activities in the Statement of Net Position are different because:

Capital assets, net of depreciation, have not been included as financial resources in governmental fund activity (excluding internal service funds). 848,236,272 Deferred outflows of resources related to pensions and other postemployment benefits are applicable to future reporting periods and, therefore, are not reported in the funds. 66,887,793
Long-term liabilities, including net pension liability, OPEB liability and compensated absences, are not due and payable in the current period and, therefore, are not recognized in the funds. (317,703,237) Accrued interest payable from the current portion of interest due on long-term debt has not been reported in the governmental funds. (532,300) Deferred inflows of resources related to pensions and other postemployment benefits are applicable to future reporting periods and, therefore, are not reported in the funds. (26,985,128)
An Internal Service Fund is used by management to charge the costs of fleet management to individual funds. The assets and liabilities of the Internal Service Fund must be added to the Statement of Net Position. 33,011,792 Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. 28,900,291 Net Position of Governmental Activities 1,276,122,549 $ See Notes to Financial Statements 25
City of Fontana, California
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
Year Ended June 30, 2025
Fire Traffic
Protection Housing Economic Congestion
General District Authority Stimulus Grants Relief
Revenues
Taxes 132,112,892 $ 73,041,181 $ - $ - $ - $ - $
Licenses and permits 5,281,283 1,343,774 - - - -
Intergovernmental 1,188,937 - - - 9,854,674
Charges for services 22,861,415 - - - - -
Fines and forfeitures 678,047 - - - - -
Special assessments - - - - - -
Investment earnings (loss) 6,362,517 803,611 701,671 - - Contribution from property owners - - - - - -
Other revenue 4,715,136 2,050,000 260,436 - - -
Total revenues 173,200,227 77,238,566 962,107 - 9,854,674 - Expenditures
Current
General government
City council and commissions 1,606,060 - - - - -
City administration 3,279,602 - - - 3,984 -
Management services 5,161,082 - 305,734 - - -
Information technology 11,791,001 - - - 32,050 -
Human resources 16,176,184 - - - - -
Public safety
Police 82,081,782 - - - 537,005 -
Fire - 47,231,271 - - - -
Public works / engineering 24,940,328 - - - 12,032,844 - Community development 10,756,573 - 3,832,145 - 1,742,119 - Community services 14,228,311 - - - - -
Debt service
Principal 1,133,277 - - - - -
Interest 38,250 - - - - -
Total expenditures 171,192,450 47,231,271 4,137,879 - 14,348,002 - Excess (deficiency) of revenues
over (under) expenditures 2,007,777 30,007,295 (3,175,772) - (4,493,328) - Other Financing Sources (Uses)
Transfers in 34,560,606 1,312,319 - - 2,256 -
Transfers out (24,815,484) (28,233,215) (523) - (58,490) - Leases issued (as lessee) - - 3,819,318 - - -
Other financing sources- SBITA 404,503 - - - - -
Sale of capital assets 4,574 - - - - -
Total other financing sources (uses) 10,154,199 (26,920,896) 3,818,795 - (56,234) - Net Change in Fund Balances 12,161,976 3,086,399 643,023 - (4,549,562) - Fund Balances, Beginning of Year, as Previously
Presented 104,049,027 26,071,890 87,294,141 115,399 (7,846,427) 6,730,091 Adjustments - - - (115,399) - (6,730,091)
Fund Balances, Beginning of Year, as Adjusted 104,049,027 26,071,890 87,294,141 - (7,846,427) - Fund Balances, End of Fiscal Year 116,211,003 $ 29,158,289 $ 87,937,164 $ - $ (12,395,989) $ - $ Special Revenue
See Notes to Financial Statements 26
City of Fontana, California
Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds
Year Ended June 30, 2025
Community Other
Sewer Facility Traffic Governmental
Expansion Districts Mitigation Funds Totals
$ - - $ - $ 526,807 $ 205,680,880 $
- - - 6,521,477 13,146,534
- - - 62,544,475 73,588,086
- - - 13,437,295 36,298,710
- - - 64,059 742,106
- - - 20,513,765 20,513,765
1,239,766 1,851,983 - 14,540,866 25,500,414
71,702,701 - - - 71,702,701
24 - - 4,868,795 11,894,391
72,942,491 1,851,983 - 123,017,539 459,067,587
- - - - 1,606,060
- - - 22,658 3,306,244
- - - 2,985,275 8,452,091
- - - 158,483 11,981,534
- - - 100,129 16,276,313
- - - 5,275,714 87,894,501
- - - 4,062,010 51,293,281
34,457,743 149,970 - 102,360,177 173,941,062
- - - 15,630,895 31,961,732
- - - 9,954,616 24,182,927
- - - 3,094,889 4,228,166
- - - 2,210,853 2,249,103
34,457,743 149,970 - 145,855,699 417,373,014
38,484,748 1,702,013 - (22,838,160) 41,694,573
- - - 58,783,914 94,659,095
(15,032,172) (19,280) - (26,884,192) (95,043,356)
- - - 5,274,296 9,093,614
- - - - 404,503
- - - - 4,574
(15,032,172) (19,280) - 37,174,018 9,118,430
23,452,576 1,682,733 - 14,335,858 50,813,003
36,446,215 1,575,590 23,564,929 315,493,208 593,494,063 - - (23,564,929) 30,410,419 -
36,446,215 1,575,590 - 345,903,627 593,494,063
$ 59,898,791 3,258,323 $ - $ 360,239,485 $ 644,307,066 $ Capital Projects
See Notes to Financial Statements 27
City of Fontana, California
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Year Ended June 30, 2025
Net Change in Fund Balances - Total Governmental Funds 50,813,003 $ Amounts reported for governmental activities in the Statement of Activities are different because:

Governmental funds report capital outlay as expenditures. However, in the Statement of Activities, the cost of those assets is allocated over their estimated useful lives as depreciation/amortization expense.

This is the amount by which capital outlays exceeded depreciation/amortization expense in the current period. Activies are net of deletions and transfers.

Depreciation/amortization expense (39,531,609) $
Other related capital adjustments 479,545 Capital outlays 101,932,381 62,880,317
Donations of capital assets increase net position in the Statement of Activities, but do not appear in the governmental funds because they are not financial resources. 6,662,636
In the Statement of Activities, only the gain/loss on the sale of capital assets is reported. However, in the governmental funds, the proceeds from the sale increase financial resources. Thus, the change in net position differs from the change in fund balance by the cost of the capital assets sold. (30,589) Revenues in the Statement of Activities that do not provide current financial resources are not reported as unavailable revenues in the funds. (3,555,578) The issuance of long-term debt provides current financial resources to governmental funds, but issuing debt increases long-term liabilities in the Statement of Net Position. Repayment of long-term liabilities is an expenditure in governmental funds, but the repayment reduces long-term liabilities in the Statement of Net Position. This is the net effect of long-term liability increases and payments. (5,334,005) Some expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as (598,357) expenditures in governmental funds.

The Internal Service Fund is used by management to charge the costs of fleet management to individual funds. The net gain of the Internal Service Fund is reported with governmental activities. 4,576,940 Adjustments made to the OPEB liability do not use current financial resources and, therefore, are not recognized in the funds. 3,643,848 Adjustments made to the Net Pension Liability do not use current financial resources and, therefore, are not recognized in the funds. (8,677,520) Change in Net Position of Governmental Activities 110,380,695 $ See Notes to Financial Statements 28
City of Fontana, California
Statement of Revenues, Expenditure and Changes in Fund Balances – Budget and Actual General Fund
Year Ended June 30, 2025
Variance with
Actual Final Budget -
Original Final Amounts Positive (Negative)
Revenues
Taxes 120,399,510 $ 134,739,326 $ 132,112,892 $ (2,626,434) $ Licenses and permits 5,538,530 6,207,550 5,281,283 (926,267) Intergovernmental 720,000 927,260 1,188,937 261,677
Charges for services 18,656,230 21,122,661 22,861,415 1,738,754 Fines and forfeitures 558,110 558,110 678,047 119,937
Investment earnings (loss) 2,742,430 3,776,145 6,362,517 2,586,372 Other revenue 4,002,300 4,738,854 4,715,136 (23,718)
Total revenues 152,617,110 172,069,906 173,200,227 1,130,321 Expenditures
Current
General government
City council and commissions 1,376,930 1,852,335 1,606,060 246,275 City administration 3,792,070 3,511,738 3,279,602 232,136 Management services 4,727,660 6,417,923 5,161,082 1,256,841 Information technology 11,511,350 16,142,099 11,791,001 4,351,098 Human resources 13,013,900 17,420,286 16,176,184 1,244,102 Public safety
Police 80,388,800 83,432,027 82,081,782 1,350,245
Public works / engineering 19,748,050 26,815,821 24,940,328 1,875,493 Community development 9,351,220 13,393,694 10,756,573 2,637,121 Community services 15,492,410 15,341,257 14,228,311 1,112,946 Debt service
Principal - 102,066 1,133,277 (1,031,211)
Interest - 19 38,250 (38,231)
Total expenditures 159,402,390 184,429,265 171,192,450 13,236,815 Excess (deficit) of revenues
over expenditures (6,785,280) (12,359,359) 2,007,777 14,367,136 Other Financing Sources (Uses)
Transfers in 30,784,940 49,498,479 34,560,606 (14,937,873) Transfers out (28,333,200) (50,853,646) (24,815,484) 26,038,162 Other financing sources- SBITA - - 404,503 404,503
Sale of capital assets - - 4,574 4,574
Total other financing
sources (uses) 2,451,740 (1,355,167) 10,154,199 11,509,366 Net Change in Fund Balances (4,333,540) (13,714,526) 12,161,976 25,876,502 Fund Balances - Beginning 104,049,027 104,049,027 104,049,027 - Fund Balances - Ending 99,715,487 $ 90,334,501 $ 116,211,003 $ 25,876,502 $ Budget Amounts
See Notes to Financial Statements 29
City of Fontana, California
Statement of Revenues, Expenditure and Changes in Fund Balances – Budget and Actual Fire Protection District – Special Revenue
Year Ended June 30, 2025
Variance with
Actual Final Budget -
Original Final Amounts Positive (Negative)
Revenues
Taxes 62,706,640 $ 70,453,800 $ 73,041,181 $ 2,587,381 $ Licenses and permits 1,292,040 1,292,040 1,343,774 51,734 Investment earnings (loss) - - 803,611 803,611
Other revenue - - 2,050,000 2,050,000
Total revenues 63,998,680 71,745,840 77,238,566 5,492,726 Expenditures
Public safety
Fire 51,699,250 49,076,533 47,231,271 1,845,262
Total expenditures 51,699,250 49,076,533 47,231,271 1,845,262 Excess (deficit) of revenues
over expenditures 12,299,430 22,669,307 30,007,295 7,337,988 Other Financing Sources (Uses)
Transfers in - - 1,312,319 1,312,319
Transfers out (224,150) (5,581,763) (28,233,215) (22,651,452) Total other financing
sources (uses) (224,150) (5,581,763) (26,920,896) (21,339,133) Net Change in Fund Balances 12,075,280 17,087,544 3,086,399 (14,001,145) Fund Balances - Beginning 26,071,890 26,071,890 26,071,890 - Fund Balances - Ending 38,147,170 $ 43,159,434 $ 29,158,289 $ (14,001,145) $ Budget Amounts
See Notes to Financial Statements 30
City of Fontana, California
Statement of Revenues, Expenditure and Changes in Fund Balances – Budget and Actual Housing Authority Low/Mod Housing Fund – Special Revenue Year Ended June 30, 2025
Variance with
Actual Final Budget -
Original Final Amounts Positive (Negative)
Revenues
Investment earnings (loss) 250,000 $ 250,000 $ 701,671 $ 451,671 $ Other revenue 126,000 126,000 260,436 134,436
Total revenues 376,000 376,000 962,107 586,107
Expenditures
Current
General government
Management services 227,480 412,758 305,734 107,024
Community development 44,350 658,050 3,832,145 (3,174,095) Total expenditures 271,830 1,070,808 4,137,879 (3,067,071) Excess (deficit) of revenues
over expenditures 104,170 (694,808) (3,175,772) (2,480,964) Other Financing Sources (Uses)
Leases issued (as lessee) - - 3,819,318 3,819,318
Transfers out - - (523) (523)
Net Change in Fund Balances 104,170 (694,808) 643,023 1,337,831 Fund Balances - Beginning 87,294,141 87,294,141 87,294,141 - Fund Balances - Ending 87,398,311 $ 86,599,333 $ 87,937,164 $ 1,337,831 $ Budget Amounts
See Notes to Financial Statements 31
City of Fontana, California
Statement of Revenues, Expenditure and Changes in Fund Balances – Budget and Actual Grants Fund – Special Revenue
Year Ended June 30, 2025
Variance with
Actual Final Budget -
Original Final Amounts Positive (Negative)
Revenues
Intergovernmental 75,000 $ 77,225,172 $ 9,854,674 $ (67,370,498) $ Other revenue - 400,000 - (400,000)
Total revenues 75,000 77,625,172 9,854,674 (67,770,498) Expenditures
Current
General government
City administration - 19,508 3,984 15,524
Information technology - 65,000 32,050 32,950
Public safety
Police - 792,786 537,005 255,781
Public works / engineering (4,810) 57,420,045 12,032,844 45,387,201 Community development 97,010 11,477,565 1,742,119 9,735,446 Total expenditures 92,200 69,774,904 14,348,002 55,426,902 Excess (deficit) of revenues
over expenditures (17,200) 7,850,268 (4,493,328) (12,343,596) Other Financing Sources (Uses)
Transfers in - 1,733 2,256 523
Transfers out - (58,490) (58,490) -
Total other financing
sources (uses) - (56,757) (56,234) 523
Net Change in Fund Balances (17,200) 7,793,511 (4,549,562) (12,343,073) Fund Balances - Beginning (7,846,427) (7,846,427) (7,846,427) - Fund Balances - Ending (7,863,627) $ (52,916) $ (12,395,989) $ (12,343,073) $ Budget Amounts
See Notes to Financial Statements 32
City of Fontana, California
Statement of Net Position
Proprietary Funds
June 30, 2025
Governmental
Activities
Internal Service
Fund -
Sewer Total Nonmajor Fleet
Operations Enterprise Funds Totals Operations
Assets
Current Assets
Cash and investments 25,631,571 $ 1,753,308 $ 27,384,879 $ 22,507,295 $ Accounts receivables 1,173,738 50,113 1,223,851 221,074 Interest receivable 182,432 10,866 193,298 160,194
Loans receivable 1,620,671 1,024,221 2,644,892 -
Loans to Successor Agency 3,305,829 - 3,305,829 -
Allowance for doubtful accounts (3,305,829) - (3,305,829) - Prepaid expenses 393,312 - 393,312 -
Due from other governments 170,416 - 170,416 -
Inventories 34,319 72,968 107,287 87,116
Total current assets 28,851,796 3,266,139 32,117,935 22,975,679 Noncurrent Assets
Capital assets, not being depreciated 5,005,069 - 5,005,069 1,258,997 Capital assets, net of depreciation 59,919,749 - 59,919,749 11,437,921 Total noncurrent assets 64,924,818 - 64,924,818 12,696,918 Total assets 93,776,614 3,266,139 97,042,753 35,672,597 Deferred Outflows of Resources
Deferred outflows of resources - pension related 1,096,719 - 1,096,719 - Deferred outflows of resources - OPEB related 498,689 - 498,689 - Total deferred outflows of resources 1,595,408 - 1,595,408 - Liabilities
Current Liabilities
Accounts payable 5,141,991 333,048 5,475,039 535,299
Deposits payable 830,731 - 830,731 -
Interest payable - 20,916 20,916 -
Retentions payable 219,419 - 219,419 -
Compensated absences payable - current 162,487 - 162,487 - Unearned revenue 88,000 - 88,000 -
Advances from other funds - 1,750,000 1,750,000 -
Loans payable - current 926,913 - 926,913 -
Total current liabilities 7,302,457 2,171,048 9,473,505 535,299 Noncurrent Liabilities
Compensated absences payable 26,394 - 26,394 -
Loans payable - 2,110,279 2,110,279 -
Net pension liability 4,251,045 - 4,251,045 -
Net OPEB liability 559,053 - 559,053 -
Total noncurrent liabilities 6,946,771 - 6,946,771 -
Total liabilities 14,249,228 2,171,048 16,420,276 535,299 Deferred Inflows of Resources
Deferred inflows of resources - pension related 2,032 - 2,032 - Deferred inflows of resources - OPEB related 724,935 - 724,935 - Total deferred inflows of resources 726,967 - 726,967 - Net Position
Net investment in capital assets 61,668,207 - 61,668,207 - Unrestricted 1,095,091 18,727,620 19,822,711 35,137,298 Total net position 80,395,827 $ 1,095,091 $ 81,490,918 $ 35,137,298 $ Reconciliation of Net Position to the Statement of Net Position Net Position per Statement of Net Position - Proprietary Funds 81,490,918 $ Accumulated adjustment to reflect the consolidation of of internal service fund activities related to enterprise funds 2,125,506
Net position per Statement of Net Position $ 83,616,424 Enterprise Funds
Business-type Activities
See Notes to Financial Statements 33
City of Fontana, California
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
Year Ended June 30, 2025
Governmental
Activities
Internal Service
Fund -
Sewer Total Nonmajor Fleet
Operations Enterprise Funds Totals Operations
Operating Revenues
Charges for services 31,791,637 $ 273,239 $ 32,064,876 $ 8,480,190 $ Total revenues 31,791,637 273,239 32,064,876 8,480,190
Operating Expenses
Personnel costs 2,637,806 - 2,637,806 1,512,140
Operating costs 1,584,487 - 1,584,487 2,139,046
Contractual 22,917,626 1,047,637 23,965,263 1,277,918
Depreciation 2,909,789 - 2,909,789 2,657,804
Total operating expenses 30,049,708 1,047,637 31,097,345 7,586,908 Operating income (loss) 1,741,929 (774,398) 967,531 893,282 Non-Operating Revenues (Expenses)
Investment earnings 1,021,075 52,260 1,073,335 923,872
Interest expense (69,421) - (69,421) -
Other revenue (expenses) (18,130) 62,000 43,870 8,392
Gain (loss) on sale of capital assets - - - 249,459
Total non-operating revenues (expenses) 933,524 114,260 1,047,784 1,181,723 Income (loss) before contributions
and transfers 2,675,453 (660,138) 2,015,315 2,075,005
Capital contributions - connection fees 675,653 - 675,653 - Contributions from property owners 700,576 - 700,576 -
Transfers in 160,611 - 160,611 2,606,600
Transfers out (2,382,950) - (2,382,950) -
Change in Net Position 1,829,343 (660,138) 1,169,205 4,681,605 Net Position, Beginning of Fiscal Year 78,566,484 1,755,229 80,321,713 30,455,693 Net Position, End of Year 80,395,827 $ 1,095,091 $ 81,490,918 $ 35,137,298 $ Reconciliation of Changes in Net Position to the Statement of Activities Changes in Net Position, per the Statement of Revenues, Expenses and Changes in Fund Net Position - Proprietary Funds 1,169,205 $ Adjustment to reflect the consolidation of internal service activities to enterprise funds 104,665 Changes in Net Position of Business-Type Activities per Statement of Activities 1,273,870 $ Business-type Activities
Enterprise Funds
See Notes to Financial Statements 34
City of Fontana, California
Statement of Cash Flows
Proprietary Funds
Year Ended June 30, 2025
Governmental
Activities
Internal Service
Total Fund -
Sewer Nonmajor Fleet
Operations Enterprise Funds Totals Operations
Operating Activities
Cash received from customers 31,866,623 $ 308,066 $ 32,174,689 $ 8,411,386 $ Cash payments to suppliers of goods and services (22,248,825) (995,484) (23,244,309) (3,826,412) Cash payments to employees for services (2,936,239) - (2,936,239) (1,512,140) Net Cash Provided by (Used For) Operating Activities 6,681,559 (687,418) 5,994,141 3,072,834 Noncapital Financing Activities
Operating grant received - 88,000 88,000 -
Advances from other funds - 1,250,000 1,250,000 -
Transfers received 160,611 - 160,611 2,606,600
Transfers paid (2,382,950) - (2,382,950) -
Net Cash Provided by (Used For) Noncapital Financing Activities (2,222,339) 1,338,000 (884,339) 2,606,600 Capital and Related Financing Activities
Payments for debt service - principal payments (910,544) - (910,544) - Payments for debt service - interest payments (74,273) - (74,273) - Capital contributions 1,376,229 - 1,376,229 -
Sale of capital assets - - - 249,459
Acquisition and construction of capital assets (4,708,165) - (4,708,165) (4,101,915) Net Cash Provided by (Used For) Capital and Related Financing Activities (4,316,753) - (4,316,753) (3,852,456) Investing Activities
Investment earnings 1,467,516 112,255 1,579,771 879,182 Net Cash Provided by Investing Activities 1,467,516 112,255 1,579,771 879,182 Net Increase (Decrease) in Cash and Cash Equivalents 1,609,983 762,837 2,372,820 2,706,160 Cash and Cash Equivalents - Beginning of Year 24,021,588 990,471 25,012,059 19,801,135 Cash and Cash Equivalents - End of Year 25,631,571 $ 1,753,308 $ 27,384,879 $ 22,507,295 $ Reconciliation of Operating Income to Net Cash
Provided by (Used for) Operating Activities:

Operating Income (Loss) 1,741,929 $ (774,398) $ 967,531 893,282 $ Adjustments to Reconcile Operating Income (Loss) to Net Cash Provided (Used) by Operating Activities
Depreciation 2,909,789 - 2,909,789 2,657,804
Other revenue (expenses) (18,130) 62,000 43,870 8,392
Changes in Assets and Liabilities
Accounts receivable 234,277 (27,173) 207,104 (77,196)
Prepaid expenses - (158,806) (158,806) -
Due from other governments (159,291) - (159,291) -
Inventories (50,152) 9,493 (40,659) (12,652)
Deferred outflows - pension related 512,801 - 512,801 - Deferred outflows - OPEB related 109,828 - 109,828 -
Accounts payable 2,101,752 201,466 2,303,218 (396,796)
Due to other funds - - - -
Retentions payable 195,594 - 195,594 -
Deposits payable 24,224 - 24,224 -
Accrued compensated absences (32,407) - (32,407) -
Deferred inflows - pension related (25,023) - (25,023) - Deferred inflows - OPEB related (280,376) - (280,376) - Net pension liability (466,810) - (466,810) -
Net OPEB liability (116,446) - (116,446) -
Net Cash Provided by (Used For) Operating Activities 6,681,559 $ (687,418) $ 5,994,141 $ 3,072,834 $ There were no non-cash investing, capital or financing activities for the year ended June 30, 2025.

Business-type Activities
Enterprise Funds
See Notes to Financial Statements 35
City of Fontana, California
Statement of Fiduciary Net Position
June 30, 2025
Other Private Purpose
Postemployment Trust Fund
Custodial Benefits (OPEB) Successor Agency
Funds Trust of the Former RDA
Assets
Cash 17,605,938 $ 129,939 $ 10,535,827 $
Investments
Exchange Traded Funds - 20,593,161 -
Asset- backed securities - 857,705 -
Mutual Funds- Bonds 4,466,483
Mutual Funds- Equity - 3,138,265 -
Receivables (net)
Assessments 74,946 - -
Interest - - 1,195,839
Loans receivable - - 2,084,837
Allowance for doubtful accounts - - (1,971,279)
Restricted assets
Cash and investments with fiscal agent 36,651,876 - 10,669,951 Total assets 54,332,760 29,185,553 22,515,175
Liabilities
Interest payable - - 1,676,806
Due to other funds 12,380 - -
Due to other governments 60,528 - -
Unearned revenue - - 125,000
Long-term liabilities
Due in one year - - 18,324,151
Due in more than one year - - 375,598,850
Total liabilities 72,908 - 395,724,807
Net Position
Held for other organizations 11,998,941 - -
Restricted for debt service 42,260,911 - (373,209,632)
Restricted for other postemployment benefits - 29,185,553 - Total net position (deficit) 54,259,852 $ 29,185,553 $ (373,209,632) $ See Notes to Financial Statements 36
City of Fontana, California
Statement of Changes in Fiduciary Net Position
Year Ended June 30, 2025
Other Private Purpose
Postemployment Trust Fund
Custodial Benefits (OPEB) Successor Agency
Funds Trust of the Former RDA
Additions
Contributions from property owners 24,930,609 $ - $ 36,352,490 $ Employer Contributions - 3,635,036 -
Net investment income 556,655 2,924,451 441,459
Increase in deposits held 22,916,613 - -
Other revenue - - 9,342
Total additions 48,403,877 6,559,487 36,803,291
Deductions
Benefits paid to participants or beneficiaries - 3,635,036 - Contractual services - - 211,062
Administrative expense 910,676 43,224 5,998
Interest expense 8,626,531 - 15,634,874
Contributions to other funds - - 250,000
Principal payments 7,185,000 - -
Decrease in deposits held 21,946,805 - -
Total deductions 38,669,012 3,678,260 16,101,934
Changes in Net Position 9,734,865 2,881,227 20,701,357
Net Position (Deficit)- Beginning of Year 44,524,987 26,304,326 (393,910,989) Net Position (Deficit)- End of Year 54,259,852 $ 29,185,553 $ (373,209,632) $ This page intentionally left blank.
37 City of Fontana, California
Notes to Financial Statements
June 30, 2025
Note 1 - Organization and Summary of Significant Accounting Policies A. Description of the Reporting Entity
The City of Fontana was incorporated on June 25, 1952, under the laws of the State of California and enjoys all the rights and privileges applicable to a General Law City. It is governed by an elected five-member board. As required by generally accepted accounting principles, these financial statements present the City of Fontana (the primary government) and its component units. The City operates under a Council-Manager form of government, and currently provides a wide variety of services to its citizens, including police, public services, community development, general administrative and other services.

The inclusion of an organization within the scope of the reporting entity of the City of Fontana is based on the provisions of GASB Statement No. 14 and amended with GASB Statement No. 61. The blended component units discussed below, although legally separate entities, are in substance part of the government operation and so data from these component units has been combined herein. The following criteria were used in the determination of the blended component unit:

1. The members of the City Council also act as the governing body of the Fontana Industrial Development Authority, the Fontana Public Financing Authority, the Fontana Housing Authority (Housing Authority), the Fontana Community Foundation, the Fontana Fire Protection District (Fire District) and the Fontana Public Facilities Financing Authority.

2. The Fontana Industrial Development Authority, the Fontana Public Financing Authority, the Fontana Housing Authority, the Fontana Community Foundation, the Fontana Fire Protection District and the Fontana Public Facilities Financing Authority are managed by employees of the City. A portion of the City’s general overhead costs is allocated to the Fire District and the Housing Authority.

3. The City, the Fontana Industrial Development Authority, the Fontana Public Financing Authority, the Housing Authority, the Fontana Community Foundation, the Fire District and the Fontana Public Facilities Financing Authority are financially interdependent. They provide financial benefit/burden to the City.

Blended Component Units:

The Fontana Industrial Development Authority was established February 3, 1981, pursuant to Government Code Section 91500 of the State of California for the purpose of encouraging and financing industrial development within areas of the City of Fontana. There was no activity for the year being reported therefore the Fontana Industrial Development Authority is not presented in this report.

The Fontana Public Financing Authority was established on May 2, 1989, pursuant to Government Code Section 6500 of the State of California (Joint Exercise of Powers). Its purpose is to assist in the financing of capital improvements and working capital requirements of the City, the Former Redevelopment Agency and any other eligible local agencies. Separate financial statements are not available for the Public Financing Authority.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
38 The Fontana Housing Authority was established May 3, 1994, pursuant to Government Code Section 34240 of the State of California for the purpose of rehabilitating and increasing the low- and moderate-income housing stock in the City of Fontana. Separate financials statements are not available for the Housing Authority.

The Fontana Community Foundation was established on April 27, 2005, pursuant to Section 501(c)(3) of the Internal Revenue Code of 1986 for the purpose of aiding and assisting in the implementation, improvement and maintenance of public services that preserve and promote the health and welfare and education of local citizenry of the City of Fontana. Separate financials statements are not available for the Foundation.

The Fontana Fire Protection District was established on July 1, 2008, pursuant to the State of California Health and Safety Code Section 13800 for the purpose of providing fire suppression, emergency medical, fire prevention and education services within the city limits and the unincorporated area within the District’s Sphere of Influence. Separate financials statements are not available for the District.

The Fontana Public Facilities Financing Authority was established on September 9, 2014, pursuant to Government Code Section 6500 of the State of California (Joint Exercise of Powers). Its purpose is to assist in the financing of capital improvements and working capital requirements of the City, the Fontana Fire Protection District and any other eligible local agencies. Separate financial statements are not available for the Public Facilities Financing Authority.

B. Government-Wide and Fund Financial Statements
The government-wide financial statements include a statement of net position and a statement of activities.

These statements present summaries of governmental and business-type activities for the City accompanied by a total column. Fiduciary activities of the City are not included in these statements. For the most part, the effect of interfund activities has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues.

Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
39 C. Measurement Focus, Basis of Accounting and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows.

Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period or 180 days for intergovernmental revenues. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.

The City’s fiduciary funds consist of custodial funds, an Other Post Employment Benefits (OPEB) Trust fund, and a private purpose trust fund. Custodial funds account for assets held by the City for other governments or individuals. Fiduciary funds are accounted for using the economic resources measurement focus and the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

Property taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenue of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the City.

The City reports the following major governmental funds:

The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund.

The Fire Protection District Special Revenue Fund accounts for revenues received as part of property taxes, permits, and fees, that are to be used for fire suppression, emergency medical, fire prevention and education services incurred by the District within the City’s Sphere of Influence.

The Housing Authority Special Revenue Fund accounts for the assets and activities transferred from the Former Fontana Redevelopment Agency that will be monies to be used to increase and improve the community's supply of low and moderate income housing.

Grants Fund – To account for miscellaneous federal, state and county grants requiring segregated fund accounting.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
40 The Sewer Expansion Fund accounts for revenues received from development impact fees which, in turn, are reported to the Inland Empire Utilities Agency (IEUA) for capital expansion.

The Community Facilities Districts Funds account for activities related to the maintenance of City landscaped areas.

The City reports the following major proprietary fund:

The Sewer Operations Fund is used to account for the operation of the City’s sewer utility system, a selfsupporting activity which renders services on a user charge basis to residences and businesses located in the City.

Additionally, the City reports the following fund types:

Governmental Fund Types
Special Revenue Funds – to account for the proceeds of specific revenue resources (other than major capital projects) that are legally restricted to expenditures for specific purposes.

Debt Service Funds – to account for the accumulation of resources for, and the payment of, long-term debt obligation principal, interest and related costs.

Capital Project Funds – to account for financial resources to be used for the acquisition or construction of major capital facilities.

Proprietary Fund Types
Enterprise Funds – to account for operations that are financed and operated in a manner similar to private business enterprises, where the intent of the City Council is that the costs (including depreciation) of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges.

Internal Service Fund – to account for financial transactions related to replacement of City-owned vehicles and equipment. These services are provided to other departments or agencies of the City, on a cost reimbursement basis.

Fiduciary Fund Types
Custodial Funds – to account for assets held by the City for other governments or individuals. These funds include debt service transactions on Community Facilities Districts bonds for which the City is not obligated.

Other Postemployment Benefits (OPEB) Trust - accounts for the assets of the OPEB Trust.

Private Purpose Trust Fund – accounts for the assets and liabilities of the former redevelopment agency and is allocated revenue to pay estimated installment payments of enforceable obligations until obligations of the former redevelopment agency are paid in full and assets have been liquidated.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
41 As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are charges between the City’s sewer function and various other functions of the City. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned.

Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the enterprise funds and the internal service fund are charges to customers for sales and services. Operating expenses for enterprise funds and internal service fund include the costs of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, then unrestricted resources as they are needed.

D. Assets, Liabilities and Net Position or Fund Balance Deposits and Investments
The City’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition.

Investments for the City are reported at fair value. The City’s policy is generally to hold investments until maturity or until fair value equal or exceed cost. The State Treasurer’s Investment Pool operates in accordance with appropriate State laws and regulations. The reported value of the pool is the same as the fair value of the pool shares.

Fair Value Measurements
Certain assets and liabilities are required to be reported at fair value. The fair value framework provides a hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of fair value hierarchy are described as follows:

Level 1 – Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets.

Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly and fair value is determined through the use of models or other valuation methodologies including:
 Quoted prices for similar assets or liabilities in active markets;  Quoted prices for identical or similar assets or liabilities in markets that are inactive;  Inputs other than quoted prices that are observable for the asset or liability;  Inputs that are derived principally from or corroborated by observable market data by correlation or other means.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
42 Level 3 – Inputs to the valuation methodology are unobservable and significant to the fair value measurement.

These unobservable inputs reflect the City’s own assumptions about the inputs market participants would use in pricing the asset or liability (including assumptions about risk). These unobservable inputs are developed based on the best information available in the circumstances and may include the City’s own data.

Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds” (current portion of interfund loans) or “advances to/from other funds” (the non-current portion of interfund loans). All other outstanding balances between funds are reported as “due to/from other funds.” Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as “internal balances”.

Advances between funds, as reported in the fund financial statements, are offset by a non-spendable fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources.

The City has elected, by ordinance, that the duties of assessing and collecting property taxes be performed by the San Bernardino County Assessor and Tax Collector, respectively. Tax levies cover the period from July 1 to June 30 of each year. All tax liens attach annually on January 1 preceding the fiscal year for which the taxes are levied. Taxes are levied on both real and personal property as of January 1. Secured property taxes are levied against real property and are due and payable in two equal installments. The first installment is due on November 1 and becomes delinquent if not paid by December 10. The second installment is due on February 1 and becomes delinquent if not paid by April 10. Unsecured personal property taxes are due on July 1 each year and become delinquent if not paid by August 31.

Functional Classifications
Expenditures of the Governmental funds are classified by function. Functional classifications are defined as follows:

General Government includes legislative activities which have a primary objective of providing legal and policy guidelines for the City. Also included in this classification are those activities which provide management or support services across more than one functional area.

Public Safety includes those activities which involve the protection of people and property.

Public Works / Engineering includes those activities which provide specialized skills and knowledge in support of the operation of government, involve the maintenance and improvement of City streets, roads and park department development and maintenance.

Community Development includes those activities which enhance the general quality of life and for protective inspections except those related to fire.

Community Services includes those activities which provide all cultural and recreational programs and facilities.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
43 Inventories, Prepaids and Land Held for Resale
All inventories are valued at cost using the first-in, first-out (FIFO) method. Inventories consist of expendable supplies held for consumption. Inventory costs are recorded as expenditures when used.

The General Fund inventory is accounted for using the consumption method and is offset by a reservation of fund balance in the fund-level statements, which indicates that it does not constitute “available spendable resources.”
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaids in both the government-wide and fund financial statements.

Land purchased for resale is capitalized as inventory at acquisition cost or net realizable value, if lower.

Leases
At the commencement of the lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources are initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflows of resources are recognized as revenue over the life of the lease term. For additional information, refer to the disclosures in Note 4.

Key estimates and judgments include how the City determines the discount rate it uses to discount the expected lease receipts to present value, lease term and lease receipts.

The City used the estimated incremental borrowing rate as the discount rate for leases. The lease term includes the noncancellable period of the lease. Lease receipts included the measurement of the lease receivable is composed of fixed payments from the lessee.

The City monitors changes in circumstances that would require a remeasurement of its leases and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.

Restricted Assets
Restricted assets represent unexpended bond proceeds, interest earnings thereon and reserve amounts of certificates of participation, tax allocation bonds, and special assessment bonds. Under the related resolutions and indentures, the remaining proceeds are restricted for the use of future construction of improvements to the respective projects, for debt service or for reserve requirements. The majority of these assets are held by trustees and fiscal agents.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
44 Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, sidewalks, and similar items), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of more than $5,000 ($50,000 for intangibles and $100,000 for infrastructure) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

In accordance with GASB 34, the City has reported general infrastructure assets acquired in prior and current years. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Property, plant and equipment of the primary government is depreciated using the straight-line method over the following estimated useful lives:

Years
Buildings and improvements 40-55 years
Machinery and equipment 3-20 years
Vehicles 5-20 years
Infrastructure 20-30 years
Right to use asset Shorter of useful life or lease term Asset
Right to use lease assets are recognized at the lease commencement date and represent the City’s right to use an underlying asset for the lease term. Right to use lease assets are measured at the initial value of the lease liability plus any payments made to the lessor before commencement of the lease term, less any lease incentives received from the lessor at or before the commencement of the lease term, plus any initial direct costs necessary to place the lease asset into service. Right to use lease assets are amortized over the shorter of the lease term or useful lives of the underlying asset using the straight-line method. The amortization period varies.

Right to use subscription IT assets are recognized at the subscription commencement date and represent the City’s right to use an underlying IT asset for the subscription term. Right to use subscription IT assets are measured at the initial value of the subscription liability plus any payments made to the vendor at or before the commencement of the subscription term, plus any capitalizable initial implementation costs necessary to place the subscription asset into service. Right to use subscription IT assets are amortized over the shorter of the subscription term or useful life of the underlying asset using the straight-line method. The amortization period varies.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
45 Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, are transactions that represent a consumption of net position that applies to a future period(s) and are not considered assets. The government has two items that qualify for reporting in this category, deferred outflows related to pensions and OPEB.

In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and is not considered to be liabilities. The government has four items that qualify for reporting in this category:

1. Unavailable revenue is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenues for revenues that are measurable but are not collected within 60 days of the end of the current fiscal period or 180 days for certain intergovernmental revenues. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available.

2. Pension related deferred inflows, is reported only on the Statement of Net Position. The government reports deferred inflows of resources related to pensions arising from certain changes in the collective net pension liability.

3. OPEB related deferred inflows, is reported only on the Statement of Net Position. The government reports deferred inflows of resources related to pensions arising from certain changes in the collective OPEB liability.

4. Lease related deferred inflows, is reported on the governmental balance sheet and the Statement of Net Position. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available.

Compensated Absences
Compensated absences are accrued as a liability as the benefits are earned for leave balances that are more likely than not to be used for compensated leave or settled through cash or noncash means. It is the City's policy to permit employees to accumulate earned vacation and sick leave benefits that would be paid to them upon separation from City service if not previously taken. Accumulated sick leave benefits are payable to terminated employees who have accumulated a set number of hours up to a specified maximum, depending on the particular employee association. A liability for these obligations is reported in the government-wide, proprietary fund, and fiduciary fund financial statements as incurred. For governmental funds, a liability for compensated absences is recognized upon the occurrence of relevant events such as employee resignations and retirements that occur prior to year-end that have not yet been paid with expendable available financial resources.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
46 Long-Term Obligations
In the government-wide financial statements, and proprietary fund types in the fund financial statements, longterm debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financial sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

The City is subject to a legal bonded indebtedness limit of 15 percent of the assessed value of all real and personal property in the City, excluding any bonded indebtedness of the Successor Agency. At June 30, 2025, the City had bonded indebtedness of $47,510,000 against its debt limit of $4,960,014,807 which is 0.96 percent of the total limit.

Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

Generally accepted accounting principles requires that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date (VD) June 30, 2023
Measurement Date (MD) June 30, 2024
Measurement Period (MP) July 1, 2023, to June 30, 2024
Other Postemployment Benefits (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and the OPEB expense, information about the fiduciary net position of the City’s plan OPEB plan (OPEB Plan), and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
47 Generally accepted accounting principles require that the reported results must pertain to liability information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date (VD) June 30, 2023
Measurement Date (MD) June 30, 2024
Measurement Period (MP) July 1, 2023, to June 30, 2024
Net Position Flow Assumption
Sometimes the government will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted – net position and unrestricted – net position in the government-wide and proprietary fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the government’s policy to consider restricted – net position to have been depleted before unrestricted – net position is applied.

Fund Balance Flow Assumptions
Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the government’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance.

Unassigned fund balance is applied last.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
48 E. Reconciliation of Government-Wide and Fund Financial Statements Explanation of Certain Differences Between the Governmental Fund Balance Sheet and the Government-Wide Statement of Net Position
The governmental fund balance sheet includes a reconciliation between fund balance of governmental funds and net position of governmental activities as reported in the government-wide statement of net position. One element of that reconciliation explains that “long-term liabilities are not due and payable in the current period and, therefore, are not recognized in the funds.” The detail of this $317,703,237 long-term liabilities difference is as follows:

Lease revenue bonds payable 47,510,000 $
Bond premium to be amortized 5,623,735
Loan payables 1,629,608
Claims and judgments 23,019,186
Compensated absences 12,774,511
Lease liability 8,022,703
SBITA liability 920,014
Other postemployment benefits liability 20,751,491
Net pension liability 197,451,989
Net adjustment to reduce fund balances of governmental
funds to arrive at net position of governmental activities $ 317,703,237 Explanation of Certain Differences Between the Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund Balances and the Government-Wide Statement of Activities The governmental fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation between net changes in fund balances – total governmental funds and changes in net position of governmental activities as reported in the government-wide statement of activities. One element of that reconciliation states that “the issuance of long-term debt provides current financial resources to governmental funds, but issuing debt increases long-term liabilities in the statement of net position. Repayment of long-term liabilities is an expenditure in governmental funds, but the repayment reduces long-term liabilities in the statement of net position.” The detail of this $5,334,005 difference is as follows:

Principal repayments:

Lease revenue bonds (1,915,000) $
SANBAG loan payable (407,402)
Amortization of bond premium (244,977)
Net change in claims and judgments 685,842
Net change in lease liability 7,857,838
Net change in SBITA liability (642,296)
Net adjustment to increase net changes in fund balances of governmental funds to arrive at changes in
net position of governmental activities $ 5,334,005
City of Fontana, California
Notes to Financial Statements
June 30, 2025
49 Another element of that reconciliation states that “some expenses reported in the statement of activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds.” The detail of this $598,357 is as follows:

Accrued interest payable 26,867 $
Compensated absences (625,224)
Net adjustment to increase net changes in fund balances of governmental funds to arrive at changes in net position of governmental activities $ (598,357)
F. New GASB Pronouncements
Effective This Fiscal Year
GASB Statement No. 101 – As of July 1, 2024, the City adopted GASB Statement No. 101, Compensated Absences. The provisions of this standard modernize the types of leave that are considered a compensated absence and provides guidance for a consistent recognition and measurement of the compensated absence liability. There was not a significant effect on the City’s financial statements as a result of the implementation of this standard.

GASB Statement No. 102 – In December 2023, the GASB issued Statement No. 102, Certain Risk Disclosures. The objective of this Statement is to provide users of government financial statements with essential information about risks related to a government’s vulnerabilities due to certain concentrations or constraints. There was not a significant effect on the City’s financial statements as a result of the implementation of this standard.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
50 Note 2 - Stewardship, Compliance and Accountability
Budgetary Information
Annual budgets for governmental funds are adopted on a basis consistent with generally accepted accounting principles (GAAP).

The City uses the following procedures in establishing the budgetary data reflected in the financial statements.

After January 1, department heads prepare estimates for required appropriations for the fiscal year commencing the following July 1. The proposed budget includes estimated expenditures and forecasted revenues for the fiscal year. The data is presented to the City Manager for review. Prior to June 1, the City Manager submits to the City Council a proposed operating budget for the upcoming fiscal year. The operating budget includes a summary of the proposed expenditures and financial resources of the City, as well as historical data for the preceding five fiscal periods. Public meetings are conducted at the civic center to obtain taxpayer comments. The City Council adopts the budget by June 30 through passage of an adopting resolution. Budgets were legally adopted for the General, special revenue, debt service and all capital project funds during the fiscal year ended June 30, 2025. This appropriated budget covers substantially all City expenditures. All appropriated amounts shown are as originally adopted or as amended by the City Council. During the year, supplementary appropriations in the Governmental Funds were approved in the amount of $384,908,166. Additionally, amounts representing projects that were not completed were unappropriated at the end of the year, and reappropriated in the following year. Unexpended appropriations lapse at the year end.

The legal level of control is at the department level. Department heads are authorized to transfer budgeted amounts within their departments, within the same funds, with the approval of the City Manager. Transfers of appropriations between departments and between funds may be made only by authority of the City Council.

Formal budgetary integration is employed as a management control device during the fiscal year for all governmental funds.

Encumbrance accounting is employed in governmental funds. Encumbrances (e.g., purchase orders, contracts) outstanding at year end do not constitute expenditures or liabilities because the commitments will be reappropriated and honored during the subsequent year.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
51 All funds with expenditures exceeding appropriations are reviewed by the City as part of its regular quarterly budget report to ensure that adequate revenues and/or other sources are available to cover these expenditures.

In the event that revenues and other sources are not sufficient to fund the following year’s planned expenditures, the budget for the following fiscal year may be adjusted to ensure that there are no fund balance deficits in any funds. Excess of expenditures over appropriations at the fund level for the fiscal year ending June 30, 2025, are as follows:

Expenditures Appropriations Excess
General Fund
Debt Service
Principal 1,133,277 $ 102,066 $ (1,031,211) $
Interest 38,250 19 (38,231)
Special Revenue Funds
Housing Authority Fund
Community Development 3,832,145 658,050 (3,174,095)
Community Facilities District
Community Development 304,944 281,297 (23,647)
Traffic Safety
Public Works / Engineering 290,913 45,020 (245,893)
Solid Waste Mitigation
Community Service 59,909 54,020 (5,889)
Landscape Maintenance Districts
Community services 9,649 9,387 (262)
Capital Projects
Affordable Housing Trust
Community Development 7,321,808 1,190,164 (6,131,644)
Community Facilities District
Public Works / Engineering 34,457,743 20,514,651 (13,943,092) A budgetary comparison schedule is not presented for the Down Payment Assistance, Opioid Settlement, Underground Utilities, Prop 1B, and TDA / Article 3 special revenue funds as it did not have a legally adopted annual budget. Budgetary schedules for all other governmental funds are presented in the fund financial statements or the combining and individual fund statements and schedules.

Deficit Fund Balance
As of June 30, 2025, the following funds had deficit fund balances:

Special Revenue Funds
Grants 12,395,989 $
TDA / Article 3 11,809
Housing and Community Development Block Grant 28,128
ASES ELO-P 2,720,874
Permanent Local Housing Allocation 6,811
ARPA County 886,432
Fiduciary Funds
Successor Agency 373,209,632
These deficit fund balances will be addressed through future year revenues and transfers.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
52 Note 3 - Cash and Investments
The City follows the practice of pooling cash and investments of all funds except for restricted funds generally held by outside custodians and funds in its employees’ deferred compensation plans. Each fund’s portion of total cash and investments is summarized by fund type in the combined balance sheet as equity in pooled cash and investments. Amounts in the City’s deferred compensation plan are no longer reported on the City’s balance sheet as they are held in trust.

Interest income earned on pooled cash and investments is allocated to those funds which are required by law, local ordinance, administrative action or agreements to receive interest. Such allocation is made monthly, at a minimum, based on the weighted average cash balances in each fund receiving interest. Interest income from cash and investments, which are restricted, is credited directly to the related fund.

Restricted Assets
Cash and Cash and Investments
Investments with Fiscal Agent Total
Governmental activities 497,140,268 $ 109,109,615 $ 606,249,883 $ Business- type activities 27,384,879 - 27,384,879
Fiduciary funds 57,327,318 47,321,827 104,649,145
$ 156,431,442 581,852,465 $ 738,283,907 $
Cash and investments as of June 30, 2025 consisted of the following:

Cash on hand $ 58,000
Deposits with financial institutions 43,069,747
Investments 695,156,160
$ 738,283,907
Investments and Interest Receivable – Restricted
Restricted assets represent unexpended financing proceeds, interest earnings thereon and reserved amounts of certificates of participation, tax allocation bonds, and special assessment bonds. Under the related resolutions and indentures, the remaining proceeds are restricted for the use of future construction or improvement to the respective projects, for debt service or for reserve requirements. The majority of these assets are held by trustees and fiscal agents.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
53 Authorized Investments
Under the provisions of the City’s investment policy and in accordance with Section 53601 of the California Government Code, the City may invest in the following types of investments:

State Treasurer’s Local Agency Investment Fund (LAIF) Mortgage or Asset-Backed Securities Corporate Obligations (medium-term notes and bonds) Commercial Paper U.S. Government Securities Certificates of Deposit
Mutual Funds Negotiable Certificates of Deposit
Bankers’ Acceptances Supranational Obligations
Joint Powers Authority Pools Non-Negotiable Certificates of Deposit Pass through Securities
It is the City’s policy not to invest in Small Business Administration Obligations (SBAs), Repurchase Agreements, Reverse Repurchase Agreements, or Financial Futures and Financial Option Contracts.

Investments Authorized by the City’s Section 115 Trusts Investments of the Pension Trust and the OPEB Plan Trust are governed by the provisions of the separate Trust Agreements, rather than the general provisions of the California Government Code or the City’s investment policy. Investments authorized for funds held in the Section 115 Trusts include U.S. and foreign equity, commodities, real estate investment trusts, and bonds. The strategic range for Equity and Fixed Income investments is 40-60% and 38-58%, respectively. There are no limitations on the maximum amount that can be invested in one issuer or the maximum maturity of an investment. For the year ended June 30, 2025, the annual money-weighted rate of return on investments, net of investment expense, was 11.13%. The money-weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested.

Local Agency Investment Fund (LAIF)
The LAIF is a special fund of the California State Treasury, secured by the full faith and credit of the State of California, through which local governments may pool investments. Each city may invest up to $75,000,000 in LAIF for each entity. Investments in LAIF are highly liquid as deposits can be converted to cash within twentyfour (24) hours without loss of interest earned to such date.

LAIF is overseen by the Local Agency Investment Advisory Board, which consists of five members, in accordance with State statute. The State Treasurer’s Office audits the fund annually. The fair value of the position in the State pool is the same as the value of the pool shares. LAIF is not registered with the Securities and Exchange Commission (SEC) and is not rated.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
54 California Class
California Class is a Joint Powers Authority investment pool that provides public agencies the opportunity to invest funds on a cooperative basis in rated pools that are managed in accordance with state law with the primary objectives of offering Participants safety and optimized returns.

California Class is overseen by a Board of Trustees which consists of five members that are public finance officials with diverse skill sets, experiences, and backgrounds to better guide the portfolio(s) investments.

Deposits
At June 30, 2025, the carrying amount of the City’s deposits was $32,368,781 and the bank balance was $42,620,422. The $10,251,641 difference represents outstanding checks and other reconciling items.

Disclosures Relating to Credit Risk
The City’s investment policy limits investments in medium term notes (MTNs) and federal securities to those in a rating category of “A” or its equivalent or better by Moody’s or Standard and Poor’s rating service. As of June 30, 2025, the City’s investments consisted of the following:

Amount AAA - Aaa AA+ - AA- A - A+ A- - BBB+ Not Rated
U.S Government Securities 37,284,048 $ - $ 24,244,643 $ $ - - $ 13,039,405 $ Asset- Backed Securities 31,833,575 19,006,132 - - - 12,827,443 Corporate 79,075,201 2,468,032 7,738,703 62,268,232 6,600,234 - U.S Treasuries 164,800,152 164,800,152 - - - -
State Investment Pool (LAIF) 201,420 - - - - 201,420
California Class Investment Pool 199,450,387 199,450,387 - - - - Section 115 Trust- Pension 13,586,042 - - - - 13,586,042 Section 115 Trust- OPEB 29,055,614 - - - - 29,055,614
Held by fiscal agents:

Money Market Funds 139,869,721 - - - - 139,869,721
$ 385,724,703 695,156,160 $ 31,983,346 $ 62,268,232 $ 6,600,234 $ 208,579,645 $ Ratings as of Year End
Investment Type
The City holds investments in Corporate Bonds with various issuers that were downgraded to A- / BBB+, by S&P's Investor Services based on current credit standards. Although the credit ratings were downgraded, the City intends to hold these investments until maturity, presuming that they will either increase in value or hold their current value.

Custodial Credit Risk
The custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty to a transaction, a government will not be able to recover the value of investment or collateral securities that are in the possession of an outside party.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
55 The California Government Code requires California banks and savings and loan associations to secure an Entity’s deposits by pledging government securities with a value of 110% of an Entity’s deposits. California law also allows financial institutions to secure Entity deposits by pledging first trust deed mortgage notes having a value of 150% of an Entity’s total deposits.

The City Treasurer may waive the collateral requirement for deposits which are fully insured up to $250,000 by the FDIC. The collateral for deposits in federal and state-chartered banks is held in safekeeping by an authorized Agent of Depository recognized by the State of California Department of Banking. The collateral for deposits with savings and loan associations is generally held in safekeeping by the Federal Home Loan Bank in San Francisco, California, as an Agent of Depository. These securities are physically held in an undivided pool for all California public agency depositors. Under Government Code Section 53655, the placement of securities by a bank or savings and loan association with an “Agent of Depository” has the effect of perfecting the security interest in the name of the local governmental agency. Accordingly, all collateral held by California Agents of Depository are considered to be held for, and in the name of, the local government agency.

As of June 30, 2025, the City’s deposits with financial institutions were covered by FDIC up to $250,000, and the remaining amounts of $42,370,422 were collateralized as described above.

Concentration of Credit Risk
The City’s investment policy imposes restrictions for certain types of investments with any one issuer.

Maximum Maximum % of Government Code
Maturity Pool Allowed Section
State Treasurer’s Local Agency 5 years 75 million/account 16429.1 Investment Fund (LAIF)
U.S. Government Securities 5 years None 53601(b) 53601(f) California State, California Local
Government Agencies, and other 5 years 20% 53601(c) 53601(d) United States State Bonds 53601(e)
Bankers Acceptances 180 days 40% 53601(g)
Commercial Paper 270 days 10% 53601(h)
Negotiable Certificates of Deposit 5 years 30% 53601( i) Medium-Term Notes 5 years 10% 53601(k)
Pass- Through Securities 5 years 20% 53601(o)
Supranational Obligations 5 years 30% 53601(q)
Certificates of Deposit 5 years None 53635
Joint Powers Authority Pools N/A None 53601(p)
Investment Type
With respect to concentration risk, as of June 30, 2025, the City is in compliance with the restrictions of the investment policy.

Investments guaranteed by the U.S. Government and investments in mutual funds and external investment pools are excluded from this requirement.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
56 Interest Rate Risk
The City’s investment policy limits investment maturity as a means of managing its exposure to fair value losses arising from increasing interest rates. The City’s investment policy states that at least 10% of the City’s portfolio shall mature in one year or less. The only exception to this maturity limit shall be the investment of the gross proceeds of tax-exempt bonds. The City has elected to use the segmented time distribution method of disclosure for its interest rate risk.

As of June 30, 2025, the City had the following investments and maturities:
6 months 6 months 1 to 3 3 to 5 6 years Total
or less to 1 year years years or more Fair Value
U.S Government Securities 2,483,998 $ 1,930,846 $ 5,813,002 $ 16,500,795 $ 10,555,407 $ 37,284,048 $ Corporate Obligations 11,354,266 10,174,371 34,564,287 22,982,277 - 79,075,201 State Investment Pool - LAIF 201,420 - - - - 201,420
Treasury Notes - 1,105,715 160,200,374 3,494,063 - 164,800,152 California Class 199,450,387 - - - - 199,450,387
Asset- Backed Securities - - 8,886,515 11,735,611 11,211,449 31,833,575 Section 115 Trust - Pension
Asset- Backed Securities 356,805 - - - - 356,805
Exchange Traded Funds 10,431,539 - - - - 10,431,539
Mutual Funds - Bonds 1,607,297 - - - - 1,607,297
Mutual Funds - Equity 1,190,401 - - - - 1,190,401
Section 115 Trust - OPEB
Exchange Traded Funds 857,705 - - - - 857,705
Asset- Backed Securities 20,593,161 - - - - 20,593,161
Mutual Funds - Bonds 4,466,483 - - - - 4,466,483
Mutual Funds- Equity 3,138,265 - - - - 3,138,265
Held by fiscal agents:

Money Market Funds 139,869,721 - - - - 139,869,721
$ 13,210,932 396,001,448 $ 209,464,178 $ 54,712,746 $ 21,766,856 $ 695,156,160 $ Investment Maturities
City of Fontana, California
Notes to Financial Statements
June 30, 2025
57 Fair Value Measurement
The City categorizes its fair value investments within the fair value hierarchy established by generally accepted accounting principles. The City has the following recurring fair value measurements as of June 30, 2025:

Level 1 Level 2 Level 3 Total Fair Value
Investments Measured at Fair Value
U.S Government Securities - $ 37,284,048 $ - $ 37,284,048 $ Corporate Obligations - 79,075,201 - 79,075,201
Treasury Notes 164,800,152 - - 164,800,152
Asset- Backed Securities - 31,833,575 - 31,833,575
Section 115 Trust - Pension
Asset- Backed Securities - 356,805 356,805
Exchange Traded Funds - 10,431,539 10,431,539
Mutual Funds - Bonds - 1,607,297 1,607,297
Mutual Funds - Equity - 1,190,401 1,190,401
Section 115 Trust - OPEB
Exchange Traded Funds - 857,705 - 857,705
Asset- Backed Securities - 20,593,161 - 20,593,161
Mutual Funds - Bonds - 4,466,483 - 4,466,483
Mutual Funds - Equity - 3,138,265 - 3,138,265
Total investments measured at fair value 164,800,152 $ 190,834,480 $ - $ 355,634,632 $ Investments Not Reported in Fair Value Hierarchy
Money Market Mutual Funds $ 139,869,721
California Class 199,450,387
State Investment Pool (LAIF) 201,420
Total investments not reported in fair value 339,521,528 Total investments held $ 695,156,160
Fair Value Hierarchy

Note 4 - Leases
The City is a lessor in noncancellable leases for use of City property for cell towers. The leases are for five years and are required to make fixed monthly payments per month. The leases interest rates range from .58% to

1.70%. Additionally, the City is a lessor in a 55-year noncancellable lease for an affordable housing project ground lease with fixed monthly rent payments starting at $4,583 per month with annual increase of 2%.

Additionally, the City is a lessor in a 55-year noncancellable lease for an apartment complex (Valencia Woods) with fixed monthly payments starting at $2,500 per month with an annual increase of 2%. The City recognized $1,080,257 in lease revenue and $264,541 in interest revenue during the current fiscal year related to these agreements. As of June 30, 2025, the lease receivable is $15,832,559 and deferred inflows of resources is $14,612,980.

The City is a lessee in a noncancellable lease for the City’s use of vehicles. The City is also a lessee in a noncancellable building lease and camera lease. For further information on the City’s lease liability see Note 8.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
58 Note 5 - Receivables
Receivables as of June 30, 2025, for the City’s individual major funds and non-major, proprietary major and nonmajor, and fiduciary funds in the aggregate, including the applicable allowances for uncollectible accounts, are as follows:

Capital Projects
Nonmajor
Fire Protection Housing Sewer Governmental
General District Authority Grants Expansion Funds
Accounts 4,135,104 $ 97,907 $ - $ - $ 213,155 $ 435,208 $ Assessments - - - - - 276,303
Interest 590,302 206,103 5,023,833 - 338,512 3,396,971
Loans - - 72,354,430 86,092 - 10,810,945
Loans to Successor Agency 20,326,713 - - - - -
304,010 25,052,119 77,378,263 86,092 551,667 14,919,427 Less allowance for
doubtful accounts 148,976 - - - - 100,807
$ 304,010 24,903,143 $ 77,378,263 $ 86,092 $ 551,667 $ 14,818,620 $ Nonmajor Internal
Sewer Enterprise Service Fiduciary
Operations Fund Funds Funds Total
Accounts 1,173,738 $ 50,113 $ 221,074 $ - $ 6,326,299 $ Assessments - - - 74,946 351,249
Interest 182,432 10,866 160,194 1,195,839 11,105,052
Loans 1,620,671 1,024,221 - 2,084,837 87,981,196
Loans to Successor Agency 3,305,829 - - - 23,632,542
1,085,200 6,282,670 381,268 3,355,622 129,396,338
Less allowance for
doubtful accounts 3,305,829 - - 1,971,279 5,526,891
$ 1,085,200 2,976,841 $ 381,268 $ 1,384,343 $ 123,869,447 $ Special Revenue
Due to the uncollectability of the loans to the Successor Agency, an allowance for doubtful accounts has been recorded at June 30, 2025 for the loans that are pending approval by the State Department of Finance as enforceable obligations. An allowance has been recorded for these loans in the amount $3,305,829 in Sewer Operations funds. This allowance will remain in place until the State Department of Finance makes further determinations regarding the probability of collection on the loan balances. Several loans have been approved by the State Department of Finance; thus, an allowance has not been recorded for the loans in the amounts of $20,326,713 in the General Fund.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
59 Note 6 - Capital Assets
Capital asset activity for the year ended June 30, 2025, was as follows:

Balance Balance
June 30, 2024 Transfers Increases Decreases June 30, 2025 Governmental Activities
Capital assets, not being depreciated
Land 182,522,616 $ 6,900 $ 1,658,711 $ - $ 184,188,227 $ Construction in progress 84,782,429 (31,672,657) 85,643,931 - 138,753,703 Easements 6,480,016 100,000 - - 6,580,016
Total capital assets,
not being depreciated 273,785,061 (31,565,757) 87,302,642 - 329,521,946 Capital assets, being depreciated / amortized
Buildings and improvements 371,905,494 855,163 1,908,975 - 374,669,632 Machinery and equipment 32,295,509 1,823,823 4,107,997 - 38,227,329 Vehicles 40,827,765 2,341,892 3,411,610 (1,865,632) 44,715,635 Right to use assets - Lease 318,661 - 10,238,364 - 10,557,025 Right to use assets - SBITA 4,040,606 - 404,503 (476,061) 3,969,048 Infrastructure 885,025,798 19,671,584 6,142,588 - 910,839,970 Intangible assets 5,384,870 6,873,295 - - 12,258,165
31,565,757 1,339,798,703 26,214,037 (2,341,693) 1,395,236,804 Less accumulated depreciation / amrotization for
Buildings and improvements (178,884,076) - (11,342,783) - (190,226,859) Machinery and equipment (25,369,665) - (1,804,045) - (27,173,710) Vehicles (24,796,546) - (3,562,966) 1,494,842 (26,864,670) Right to use assets - Lease (111,815) - (1,576,456) - (1,688,271) Right to use assets - SBITA (1,344,580) - (1,433,972) 476,061 (2,302,491) Infrastructure (590,514,985) - (21,029,678) - (611,544,663) Intangible assets (2,585,383) - (1,439,513) - (4,024,896) - (823,607,050) (42,189,413) 1,970,903 (863,825,560)
Total capital assets,
being depreciated, net 516,191,653 31,565,757 (15,975,376) (370,790) 531,411,244 Governmental activities capital assets, net 789,976,714 $ - $ 71,327,266 $ (370,790) $ 860,933,190 $ City of Fontana, California
Notes to Financial Statements
June 30, 2025
60 Balance Balance
June 30, 2024 Transfers Increases Decreases June 30, 2025 Business Type Activities
Capital assets, not being depreciated
Construction in progress 1,050,254 $ - $ 3,954,815 $ - $ 5,005,069 $ Total capital assets,
not being depreciated 1,050,254 - 3,954,815 - 5,005,069 Capital assets, being depreciated
Buildings and improvements 1,798,150 - - - 1,798,150
Machinery and equipment 685,272 - 52,773 - 738,045
Infrastructure 125,045,059 - 700,575 - 125,745,634
Intangibles 64,698 - - - 64,698
- 127,593,179 753,348 - 128,346,527
Less accumulated depreciation for:

Buildings and improvements (784,635) - (46,243) - (830,878) Machinery and equipment (607,633) - (15,391) - (623,024) Infrastructure (64,060,023) - (2,848,155) - (66,908,178) Intangibles (64,698) - - - (64,698)
- (65,516,989) (2,909,789) - (68,426,778)
Total capital assets,
being depreciated, net 62,076,190 - (2,156,441) - 59,919,749 Business- type activities capital assets, net 63,126,444 $ - $ 1,798,374 $ - $ 64,924,818 $ Depreciation and amortization expense was charged to functions/programs of the primary government as follows:

Government Activities
General government $ 7,230,630
Public safety 3,747,722
Community development 1,708,817
Community services 278,707
Public works and engineering 26,565,733
Total depreciation / amortization charged to functions 39,531,609 Charged to Internal Service Fund 2,657,804
Total Governmental Activities $ 42,189,413
Business-type Activities
Sewer Operations $ 2,909,789
City of Fontana, California
Notes to Financial Statements
June 30, 2025
61 The following material construction commitments existed at June 30, 2025:

Expenditures
Contract to date as of Remaining
Amount June 30, 2025 Commitments
8470 Nuevo - Warm Shell Impr. 1,500,000 $ - $ 1,500,000 $ Alder-Locust-Ramona SRTS 5,925,504 5,300,240 625,264
Arrow/Tokay TS 1,712,000 1,543,734 168,266
Baseline Ave and Palmetto Ave TS 1,900,000 176,800 1,723,200 Center Stage Theater Renovation 4,699,568 4,495,265 204,303 City Hall Renovation Phase 1 28,009,529 27,107,283 902,246 City Hall Renovation Phase 2 2,659,174 1,667,827 991,347 City Slurry Seal 3,154,230 2,759,360 394,870
Citywide Sidewalk Reconstruction 3,186,596 755,868 2,430,728 Citywide Storm Drain Repairs 1,200,000 158,005 1,041,995 Courtplace 10,251,600 6,862,329 3,389,271
Cypress Ave at Summit Ave TS 1,260,000 91,600 1,168,400 Cypress Storm Drain 21,608,344 6,241,277 15,367,067
Date Elementary School SRTS (ATP) 2,510,208 206,725 2,303,483 Downtown Parking Structure 15,000,000 14,094,374 905,626 Downtown West Parking Structure 26,500,000 349,815 26,150,185 Etiwanda/Slover Arterial 13,147,629 3,857,512 9,290,117 Fiber to City Facilities 2,284,540 931,706 1,352,834
Fire Station No. 80 17,549,794 2,329,687 15,220,107
Fire Station No. 81 12,090,967 10,132,107 1,958,860
First Responders Memorial Monument 2,050,000 74,686 1,975,314 Fontana SRTS Gap Closure 4,593,413 4,257,492 335,921
Foothill: Hemlock-Almeria Arterial 23,438,990 1,581,806 21,857,184 Homelessness Prevent Res & Care Ctr 16,992,229 16,178,669 813,560 I-10 Cedar Interchange 4,109,655 736,646 3,373,009
I-10/Cherry Interchange 9,920,301 9,766,988 153,313
I-10/Citrus Interchange 26,840,374 24,954,327 1,886,047 I-15/Baseline Interchange 6,028,000 5,775,703 252,297
Jack Bulik Park Improvement 1,531,517 1,305,309 226,208 Park Improvements 4,079,892 2,856,816 1,223,076
Pave Rehab (Grid 47 Resed) 1,500,000 710,289 789,711
Pave Rehab (Heritage - E. Lincoln ) 2,605,680 2,411 2,603,269 Pave Rehab (Merrill- Alder-Maple) 1,200,000 7,181 1,192,819 Pave Rehab (S.ridge Grid 52 SW) 1,911,195 1,330,580 580,615 Pave Rehab (Sierra: SB to Valley) 1,198,042 6,119 1,191,923 Pave Rehab (Srra -Srra Lks -Summit) 1,300,000 103 1,299,897 Pavement Rehab - Sierra & Marygold 4,045,430 13,762 4,031,668 Pavement Rehabilitation - RMRA 22,469,042 21,519,663 949,379 Pavement Rehabilitation Project 82,214,234 76,412,807 5,801,427 San Sevaine PH I 19,052,110 13,141,207 5,910,903
Sewer Replacement Program 3,974,411 2,521,451 1,452,960 Sidewalk Rehabilitation Project 3,314,696 3,009,442 305,254 Sierra/Riverside Traffic Signal 2,339,310 318,967 2,020,343 Sierra: Foothill-Baseline Arterial 21,272,264 19,067,833 2,204,431 Sports Park 1,818,171 1,818,049 122
TMS Signal Upgrades 1,331,800 47,411 1,284,389
Village of Heritage Pavement Rehab 2,163,830 1,495,387 668,443 West Fontana Channel 9,934,685 9,886,980 47,705
Westgate at Cherry and Victoria Ave 18,900,000 15,157 18,884,843 Project Name
City of Fontana, California
Notes to Financial Statements
June 30, 2025
62 Note 7 - Interfund Receivables, Payables and Transfers The composition of interfund balances as of June 30, 2025, is as follows:

Due to/from other funds
Amount
General Fund Major Governmental Funds
Community Facilities Districts 18,659,930 $
Grants 10,887,881
Non-major Governmental Funds
TDA / Article 3 10,962
Traffic Congestion Relief 3,014,644
Community Facilities Districts 72,567
Housing and Community Development 144,995
Community Services Reimbursements 382,659
ASES ELO-P 3,781,578
ARPA County 662,172
Custodial Funds
CFD #7 - Country Club 153
CFD #12 - Sierra Lakes 12,227
Total 37,629,768 $
Receivable Fund Payable Fund
The amounts due to the General Fund are the result of negative cash balances at the end of the year.

Advance to/from other funds
Amount
Major Governmental Funds Proprietary Funds
General Fund Stage Red 750,000 $
Non-major Governmental Funds Proprietary Funds
Capital Reinvestment Stage Red 1,000,000
Non-major Governmental Funds Non-major Governmental Funds Future Capital Projects Capital Improvements 1,717,368
Total 3,467,368 $
Receivable Fund Payable Fund
The advances from Future Capital Projects to the Capital Improvements fund are representative of a cooperative agreement entered into with the City of Ontario for the Etiwanda Avenue and Slover Avenue / Airport Drive Intersection Project. The City has agreed to pay for the City of Ontario’s DIF share of the project. The City of Ontario will reimburse the City three years after the project construction has been accepted.

During the period March 2024 through May 2025, the City advanced a total of $1,750,000 to Stage Red to provide operational activities support. Of this total, $750,000 was advanced from General Fund and $1,000,000 was advanced from Capital Reinvestment Fund. The advance is non-interest bearing and is payable in ten equal annual payments of $175,000, beginning June 30, 2029, with the final payment due on June 30, 2038.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
63 Interfund transfers:

Interfund transfers primarily consist of allocation of administrative costs, transfer of funding to capital project funds, and transfer of funding to general debt service fund.

Fire Nonmajor
Protection Governmental Sewer Internal
General District Grants Funds Operations Service Fund Total Transfers out
General - $ 220,000 $ - $ 22,095,484 $ - $ 2,500,000 $ 24,815,484 $ Fire Protection District 11,967,902 - - 16,158,713 - 106,600 28,233,215 Housing Authority - - 523 - - - 523
Grants 58,490 - - - - - 58,490
Sewer Expansion 19,280 - - - - - 19,280
Community Facilities Districts - - - 14,871,561 160,611 - 15,032,172 Nonmajor Governmental Funds 20,131,984 1,092,319 1,733 5,658,156 - - 26,884,192 Sewer Operations 2,382,950 - - - - - 2,382,950
$ 1,312,319 34,560,606 $ 2,256 $ 58,783,914 $ 160,611 $ 2,606,600 $ 97,426,306 $ Transfers In

Note 8 - Long-Term Liabilities
Long-term liabilities activity for the year ended June 30, 2025, was as follows:

Beginning Ending Amounts Amounts
Balance Balance Due Within Due in More
June 30, 2024 Additions Retirements June 30, 2025 One Year Than One Year Governmental Activities
Lease Revenue Bonds 49,425,000 $ - $ 1,915,000 $ 47,510,000 $ 2,005,000 $ 45,505,000 $ Claims and judgments 22,333,344 7,608,739 6,922,897 23,019,186 6,459,980 16,559,206 Compensated absences 12,149,287 7,551,182 6,925,958 12,774,511 6,925,958 5,848,553 Loan payable - SANBAG 2,037,010 - 407,402 1,629,608 407,402 1,222,206 SBITA liability 1,562,310 404,503 1,046,799 920,014 686,852 233,162 Lease liability 164,865 9,093,614 1,235,776 8,022,703 1,787,626 6,235,077 Total governmental activities
long-term liabilities 87,671,816 $ 24,658,038 $ 18,453,832 $ 93,876,022 18,272,818 75,603,204 Unamortized bond premium 5,623,735 244,977 5,378,758
$ 18,517,795 99,499,757 $ 80,981,962 $
Business- Type Activities
Compensated absences 221,288 $ 130,080 $ 162,487 $ 188,881 $ 162,487 $ 26,394 $ Loans payable 3,947,736 - 910,544 3,037,192 926,913 2,110,279 Total business- type activity
long- term liabilities 4,169,024 $ 130,080 $ 1,073,031 $ 3,226,073 $ 1,089,400 $ 2,136,673 $ City of Fontana, California
Notes to Financial Statements
June 30, 2025
64 Lease Revenue Bonds
2014 Lease Revenue Bonds
In November 2014, the Fontana Public Facilities Financing Authority issued $37,675,000 of Lease Revenue Bonds. The proceeds of the issue were used to refinance 2007 Lease Revenue Bonds with an outstanding balance of $29,890,000. The bonds pay interest semi-annually at rates ranging from 3.875% to 5.00% and mature from September 2015 through September 2037. Principal and interest payments are made from the lease income for certain real property and the improvements thereon.

Fiscal Year
Ending Principal Interest Total
2026 1,480,000 $ 1,126,800 $ 2,606,800 $
2027 1,555,000 1,050,925 2,605,925
2028 1,630,000 971,300 2,601,300
2029 1,715,000 893,300 2,608,300
2030 1,790,000 856,050 2,646,050
2031-2035 10,350,000 2,630,875 12,980,875
2036-2038 7,335,000 447,700 7,782,700
Totals 25,855,000 $ 7,976,950 $ 33,831,950 $
2014 Lease Revenue Bonds
2021 Lease Revenue Bonds
In November 2021, the Fontana Public Facilities Financing Authority issued $23,125,000 of Lease Revenue Bonds. The proceeds of the issue were used to refinance 2010 Lease Revenue Bonds with an outstanding balance of $5,075,000, finance the acquisition, construction and installation of certain public capital improvements and pay the costs of issuing the Lease Revenue bonds Series 2021A Bonds. The bonds pay interest semi-annually at rates of 4.00% and mature from November 2022 through November 2052. Principal and interest payments are made from the lease income for certain real property and the improvements thereon.

Fiscal Year
Ending Principal Interest Total
2026 525,000 $ 866,200 $ 1,391,200 $
2027 545,000 845,200 1,390,200
2028 565,000 823,400 1,388,400
2029 590,000 800,800 1,390,800
2030 610,000 777,200 1,387,200
2031-2035 3,440,000 3,499,000 6,939,000
2036-2040 4,190,000 2,753,800 6,943,800
2041-2045 4,535,000 1,856,400 6,391,400
2046-2050 4,565,000 980,000 5,545,000
2051-2052 2,090,000 126,200 2,216,200
Totals 21,655,000 $ 13,328,200 $ 34,983,200 $
2021 Lease Revenue Bonds
City of Fontana, California
Notes to Financial Statements
June 30, 2025
65 SANBAG Loan Payable
The City entered into an agreement with San Bernardino Associated Governments “SANBAG” for the I-15 Duncan Canyon Interchange Project. Under the agreements, SANBAG contributed $12.0 million of State Proposition 1B Corridor Mobility Improvement funds to the project. A total of $4,074,021 excluding interest is required to be paid back. The amount outstanding is $1,629,608.

Fiscal Year
Ending Principal Interest Total
2026 407,402 $ - $ 407,402 $
2027 407,402 - 407,402
2028 407,402 - 407,402
2029 407,402 - 407,402
Totals 1,629,608 $ - $ 1,629,608 $

SANDBAG
Subscription Based Information Technology Arrangements (SBITAS) The City has entered into twelve SBITA contracts for the use of various software platforms. The City is required to make principal and interest payments through May 2028. The SBITA liability was valued using discount rates between 2.180% and 3.631% based on the City's incremental borrowing rate at the inception of the SBITAs. The total amount of right to use subscription assets and the related accumulated amortization on right to use subscription assets was $3,969,048 and $2,302,491, as of June 30, 2025, respectively.

Remaining principal and interest on SBITAS are as follows:

Fiscal Year
Ending Principal Interest Total
2026 686,852 $ 22,432 $ 709,284 $
2027 218,327 5,951 224,278
2028 14,835 415 15,250
Totals 920,014 $ 28,798 $ 948,812 $
SBITAS
Lease Liability
The City is a lessee in a noncancellable lease for the City’s use of vehicles. The lease terms are in five-year terms.

The lease liability was valued using discount rates ranging from .6320% to 3.445% based on the City’s incremental borrowing rate at the inception of the lease. The total amount of the remaining lease liability is $108,976. The total amount of the right to use asset and the related accumulated amortization on the right to use asset was $318,661 and $177,590 respectively.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
66 The City also is a lessee in a lease for the use of a building located at 15186 Foothill Boulevard. The lease term is in five-year terms. The lease liability was valued using a discount rate of 2.3807% based on the City’s incremental borrowing rate at the inception of the lease. The total amount of the remaining lease liability is $7,913,727. The total amount of the right to use asset and the related accumulated amortization on the right to use asset was $9,593,614 and $1,439,042 respectively.

The City also is a lessee in a lease for the use of Flock Safety Falcon Camera equipment for use by the Police Department. The lease term is for a five year term. The City does not have a liability associated with the lease as the lease was prepaid in full. The total amount of the right to use asset and the related accumulated amortization on the right to use asset was $644,750 and $71,639 respectively.

Future principal and interest payments on the lease liability is as follows:

Fiscal Year
Ending Principal Interest Total
2026 1,787,626 $ $171,479 1,959,105 $
2027 1,836,184 128,535 1,964,719
2028 1,889,293 84,309 1,973,602
2029 1,992,605 38,231 2,030,836
2030 516,995 2,053 519,048
Totals 8,022,703 $ 424,607 $ 8,447,310 $
Lease Liability
Loan Payable-San Bernardino Trunk Sewer Loans
In March 2007, the City received approval from the State of California Water Resources Control Board for the San Bernardino Trunk Sewer Project. The Project was funded by the State Revolving Fund on a reimbursement basis for construction costs incurred in relation to the project. The project was done in three phases, with each of the three phases being funded by a separate loan from the State Revolving Fund. The loans will be repaid in annual installments. As of June 30, 2025, the loan payable is $3,037,192.

Fiscal Year
Ending Principal Interest Principal Interest Principal Interest Principal Interest Total 2026 475,571 $ 26,670 $ 196,078 $ 17,098 $ 255,264 $ 14,138 $ 926,913 $ 57,906 $ 984,819 $ 2027 484,300 17,941 199,385 13,792 259,892 9,510 943,577 41,243 984,820 2028 493,187 9,053 202,747 10,430 264,603 4,798 960,537 24,281 984,818 2029 - - 206,165 7,011 - - 206,165 7,011 213,176
Totals 1,453,058 $ 53,664 $ 804,375 $ 48,331 $ 779,759 $ 28,446 $ 3,037,192 $ 130,441 $ 3,167,633 $ Trunk Sewer Phase Lift Station Phase Force Main Phase Combined Loans San Bernardino Trunk Sewer - State Revolving Fund Loans City of Fontana, California
Notes to Financial Statements
June 30, 2025
67 Mello-Roos Community Facilities Districts
Between 1988 and 2024, twenty- two Community Facilities Districts have issued Special Tax Bonds. The bonds are authorized pursuant to the Mello- Roos Community Facilities Act of 1982 and are secured by and payable solely from the revenues of an annual special assessment tax levied against land within the Districts. The bonds are not backed by the full faith and credit or taxing power of the City and do not constitute indebtedness of the City. The City is not liable for the bonds, but acts as an agent for the bondholders in collecting the assessments from property owners, forwarding the collections to bondholders and initiating foreclosure proceedings if necessary.

The transactions occurring as a result of the City acting in an agent capacity are being accounted for in a custodial fund. As the bonds are financing the construction and installation of certain public improvements, the transactions relating to the construction of the improvements are being accounted for in capital project funds.

The bonds are not reflected as an indebtedness of the City at June 30, 2025.

Outstanding
Original Issue Amount at
Date of Issue Amount June 30, 2025
CFD # 7 Series B (Sierra Lakes) July 2021 1,445,000 $ 880,000 $ CFD # 11 (Heritage West End) July 2021 2,995,000 1,815,000 CFD # 12 Series A (Sierra Lakes) July 2021 9,950,000 7,040,000 CFD # 22 (Sierra Hills South) June 2014 31,260,000 18,760,000 CFD # 31 (Citrus Heights North) July 2018 18,485,000 13,745,000 CFD # 31 (Citrus Heights North) October 2021 8,025,000 7,130,000 CFD # 37 (Montelago) July 2021 2,135,000 1,770,000
CFD # 70 (Avellino) July 2021 1,975,000 1,790,000
CFD # 71 (Sierra Crest) July 2016 5,915,000 4,695,000
CFD #74B (Citrus/ Summit) June 2019 4,045,000 3,630,000 CFD # 80 (Bella Strada) August 2017 11,125,000 9,480,000 CFD # 81 (Gabriella) March 2018 7,180,000 6,260,000
CFD #86 (Etiwanda Ridge) February 2020 5,025,000 4,485,000 CFD #85 (The Meadows) October 2020 22,640,000 20,730,000 CFD #88 (Sierra Crest II) October 2020 6,510,000 6,120,000 CFD #89 (Belrose) November 2020 5,725,000 5,200,000
CFD #90 (Summit @ Rosena I) June 2021 22,260,000 20,960,000 CFD #87 (El Paseo) July 2021 5,325,000 5,005,000
CFD #95 (Summit @ Rosena 2) May 2022 9,305,000 8,765,000 CFD #106 (Mountainview) August 2022 6,940,000 6,705,000 CFD #99 (The Retreat) May 2023 4,630,000 4,550,000
CFD #100 (Victoria) October 2023 5,310,000 5,295,000
CFD#107 (Highland) July 2024 3,595,000 3,595,000
CFD#109 (Narra Hills) October 2024 36,220,000 36,220,000 CFD #111 (Monterado) May 2024 7,595,000 7,595,000
CFD#112 (The Gardens Phase I) November 2024 30,790,000 30,790,000 Total Special Tax Bonds 276,405,000 $ 243,010,000 $
Special Tax Bonds
City of Fontana, California
Notes to Financial Statements
June 30, 2025
68 Note 9 - Risk Management
The City established risk management programs for workers’ compensation in 1978-79 and for general liability in 1983-84. The programs are accounted for within the General Fund and are supported by contributions from the other principal City funds.

Effective with an excess coverage insurance policy on July 1, 1992, the workers’ compensation program provides for self-insurance up to a maximum of $1,000,000 per incident. The claims which exceed the limit are insured up to a maximum per incident of $45,000,000.

Under the City’s excess insurance policy for general liability, all claims incurred after October 1, 1992, are selfinsured up to a maximum of $1,000,000 per incident. The claims which exceed the limit are insured up to maximum per incident of $25,000,000. The City is self-insured for general liability claims incurred prior to October 1, 1992.

Liabilities under the City’s self-insurance programs are accrued and charged to expenses when claims are reasonably determinable and when the existence of the City’s liability is probable. The accrued liabilities for general liability and workers’ compensation include an estimate of incurred but not reported claims. The following is a summary of the changes in the claims liability over the past two fiscal years:

Claims payable, June 30, 2023 22,584,976 $
Claims incurred (including IBNRs) 7,258,966
Claims paid/ dismissed (7,510,598)
Claims payable, June 30, 2024 22,333,344
Claims incurred (including IBNRs) 7,608,739
Claims paid/ dismissed (6,922,897)
Claims payable, June 30, 2025 23,019,186 $
There are several other legal actions pending against the City which management considers incidental to normal operations. These actions are not covered by insurance. All liabilities to be accrued are included in the claims and judgments amount stated above.

Note 10 - Litigation
The City of Fontana has been named as a defendant in numerous lawsuits and claims arising in the course of operations. In the aggregate, these claims seek monetary damages in significant amounts. To the extent the outcome of such litigation has been determined to result in probable financial loss to the City, such loss has been accrued in the accompanying financial statements.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
69 Note 11 - Other Post-Employment Benefits Liability
Plan Description
In addition to the pension benefits described in Note 13, the City administers a single employer defined-benefit post-employment healthcare plan (the Plan). Dependents are eligible to enroll, and benefits continue to surviving spouses. Eligibility for lifetime retiree health benefits requires retirement from the City on or after reaching age 50 (age 52 for PEPRA New Hires) with at least five years of PERS-credited service. The City subsidizes the benefit depending on the date of hire and years of services with the City at retirement. Retirees are responsible for the cost of coverage above the City subsidy. Spousal coverage is offered at retirement. No City-subsidized vision or life insurance benefit is offered. Additional requirements are set forth in the individual contracts for executive positions or in the Memorandum of Understanding (MOUs) for the five bargaining units operating within the City. The amount the City provides on the behalf of retirees is dictated in the contracts or MOUs.

Employees Covered
As of the June 30, 2023 census date, the following current and former employees were covered by the benefit terms under the OPEB Plan:

Active employees 572
Inactive employees or beneficiaries currently receiving benefits 234 Total 806
Contributions
The required contribution is based on projected pay-as-you-go financing requirements. For the fiscal year ending June 30, 2025, the City’s cash contributions were $2,711,695 in the form of current premiums, which is funded through the General Fund, and the estimated implied subsidy was $923,341 resulting in total payments of $3,635,036.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
70 OPEB Liability
The City’s OPEB liability was valued as of June 30, 2023, and measured as of June 30, 2024, and was determined by an actuarial valuation based on the following actuarial methods and assumptions:

Actuarial Cost Method Entry Age Normal
Actuarial Assumptions
Discount Rate 5.07%
Inflation 2.30%
Salary Increases 2.80% per annum, in aggregate
Mortality Rate Derived using CalPERS’ Membership Data
for all funds
Pre- Retirement Turnover Derived using CalPERS’ Membership Data for all funds
Based on 2021 Getzen model that reflects
actual premium increases through 2023
Healthcare Trend Rate followed by 6.80% Pre- Medicare/ 4.17% Medicare, gradually decreasing to an
ultimate rate of 4.14% in 2075.

Change of Assumptions
There were changes to the assumptions for the measurement period ended June 30, 2024 including a decrease in Discount Rate from 6.00% to 5.07%. Additionally, there was a decrease in Healthcare Trend Rates from 7.40% to 6.80% (Pre-Medicare) and 4.20% to 4.17% (Medicare).

Discount Rate
The discount rate used to measure the total OPEB liability was 5.07 percent. GASB 75 allows the use of a discount rate that is up to the expected long-term rate of return on the assets in the trust set aside to pay benefits, if the plan sponsor makes regular contributions to the trust, such that the assets are not depleted at any point in the future. The OPEB plan assets are expected to be invested using a strategy to achieve the longterm rate of return.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
71 Changes in the OPEB Liability
The changes in the OPEB liability for the OPEB Plan are as follows:

Increase (Decrease)
Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability
Balance at June 30, 2024
(Measurement Date June 30, 2024) $ 22,695,094 44,028,993 $ 21,333,899 $ Changes recognized for the measurement period:

Service cost 420,907 - 420,907
Interest 2,561,247 - 2,561,247
Differences between expected and actual experience 217,280 - 217,280 Changes of assumptions 3,911,333 - 3,911,333
Contributions - Employer- City Contributions - 2,590,890 (2,590,890) Contributions - Employer- Implicit Subsidy - 934,000 (934,000) Benefit Payments (2,590,890) (2,590,890) -
Implicit Subsidy Credit (934,000) (934,000) -
Net investment income - 3,645,250 (3,645,250)
Administrative expense - (36,018) 36,018
Net Changes 3,585,877 3,609,232 (23,355)
Balance at June 30, 2025 47,614,870 $ 26,304,326 $ 21,310,544 $ (Measurement Date June 30, 2024)
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the OPEB liability of the City if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2024:

Current
1% Decrease Discount Rate 1% Increase
(4.07%) (5.07%) (6.07%)
OPEB Liabiliity 26,210,007 $ 21,310,544 $ 17,126,707 $
Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the net OPEB liability of the City if it were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2024:

Current Healthcare
1% Decrease Cost Trend Rates 1% Increase
(5.80% decreasing (6.80% decreasing (7.80% decreasing
to 3.14%) to 4.14%) to 5.14%)
Net OPEB Liabiliity 16,527,668 $ 21,310,544 $ 26,939,064 $ City of Fontana, California
Notes to Financial Statements
June 30, 2025
72 OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2025, the City recognized OPEB expense of $295,807. As of fiscal year ended June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
OPEB contributions subsequent to measurement date 3,635,036 $ - $ Changes of assumptions 9,731,344 17,762,330
Net difference between projected and actual earnings
on OPEB plan investments - 560,349
Differences between expected and actual experience 5,643,107 9,311,078 Total 19,009,487 $ 27,633,757 $
The $3,635,036 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2024, measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2026.

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as OPEB expense as follows:

Deferred
Outflows/(Inflows)
of Resources
2026 (1,953,354) $
2027 (1,953,352)
2028 (2,544,079)
2029 (2,572,712)
2030 (2,115,795)
Thereafter (1,120,014)
Ended June 30,
Measurement Period
OPEB Fiduciary Plan- GASB 74
The following information is provided for the OPEB plan in accordance with GASB 74. The OPEB Fiduciary Plan is the same Plan as reported above, however, the Scope of GASB 74 includes the OPEB Fiduciary Trust. In addition, the reporting periods differ and, as such, the financial information is different. Certain information requiring footnote disclosure is repetitive.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
73 The OPEB Plan is administered by the City and is presented in the statements of fiduciary net position and change in fiduciary net position. The net OPEB plan liability and asset information is reported within certain defined timeframes as listed below:

Valuation Date: June 30, 2023
Measurement Date: June 30, 2025
Report Date: June 30, 2025
At June 30, 2023 (census date), the benefits terms covered the following employees:

Active employees 572
Inactive employees, spouses, or beneficiaries currently receiving benefit payments 234 Total 806
Actuarial Assumptions
The total OPEB liability in the June 30, 2025, actuarial valuation was determined using the following actuarial assumptions:

Discount Rate 5.07%
Investment Rate of Return 5.07%
Inflation 2.30%
Salary Increases 2.8% **
Mortality Rate Based on CalPERS Tables
Healthcare Trend Rate
Pre-Medicare 6.20%*
Medicare 4.14%
* Trending down to 4.14% over 51 years. Applies to Calendar years. ** Additional merit-based increases based on CalPERS merit salary increase tables.

Experience studies come from the CalPERS Pension Assumption Model, effective November 17, 2021.

Change of Assumptions
There were changes to the assumptions for the measurement period ended June 30, 2024 including a decrease in Discount Rate and Investment Rate of Return from 6.00% to 5.07%. Additionally, there was a decrease in Healthcare Trend Rates from 6.80% to 6.20% (Pre-Medicare) and 4.17% to 4.14% (Medicare).

Discount Rate
The discount rate used to measure the total OPEB liability was 5.07 percent. GASB 74 allows the use of a discount rate that is up to the expected long-term rate of return on the assets in the trust set aside to pay benefits, if the plan sponsor makes regular contributions to the trust, such that the assets are not depleted at any point in the future. The OPEB plan assets are expected to be invested using a strategy to achieve the longterm rate of return.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
74 Long Term Expected Rate of Return
The long-term expected rate of return is determined using the long-term rates of return developed by Shuster Advisory Group as of June 30, 2025.

Target 10 Year Projected
Allocation Compound Return
U.S. Equity 32.50% 5.17%
International Equity 17.50% 7.38%
U.S. Aggregate Bonds 50.00% 4.19%
Total 100.00%
1 An expected inflation of 2.30% used for this period.

Asset Class 1
The Plan’s expected return is weighted by the Plan’s expected cash flow.

Net OPEB Liability of the City
The components of the net OPEB liability of the City at June 30, 2025, were as follows:

Increase (Decrease)
Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability
Balance at June 30, 2024 43,486,257 $ 26,304,326 $ 17,181,931 $ Changes for the year
Service cost 432,692 - 432,692
Interest 2,526,086 - 2,526,086
Differences Between Expected and Actual
Experience 300,337 - 300,337
Changes of Assumptions 4,035,958 - 4,035,958
Contributions - Employer- City's Contribution - 2,711,695 (2,711,695) Contributions - Employer- Implicit Subsidy - 923,341 (923,341) Net investment income - 2,924,551 (2,924,551)
Benefit Payments (2,711,695) (2,711,695) -
Implicit Subsidy Credit (923,341) (923,341) -
Administrative expense - (43,324) 43,324
Net Changes 3,660,037 2,881,227 778,810
Balance at June 30, 2025 47,146,294 $ 29,185,553 $ 17,960,741 $ City of Fontana, California
Notes to Financial Statements
June 30, 2025
75 Sensitivity of the Net OPEB Liability to Changes in the Discount Rate and Healthcare Cost Trend Rates The net OPEB liability of the City, as well as what the City’s net OPEB liability would be if it was calculated using a discount rate that is one percentage point lower (4.07%) or one percentage point higher (6.07%) follows:

Current
1% Decrease Discount Rate 1% Increase
(4.07%) (5.07%) (6.07%)
Net OPEB liability 22,711,640 $ 17,960,741 $ 13,889,520 $ The net OPEB liability of the City, as well as what the City’s net OPEB liability would be if it was calculated using a healthcare cost trend rate that is one percentage point lower (5.80%) or one percentage point higher (7.80%) follows:

Current
1% Decrease Discount Rate 1% Increase
(5.80%) (6.80%) (7.80%)
Net OPEB liability 12,851,669 $ 17,960,741 $ 23,979,087 $ Note 12 - Pensions
As of and for the year ended June 30, 2025, the City’s pension plan had the following balances reported in the government-wide financial statements.

Safety Miscellaneous
Plan Plan Total
Net pension liability 127,904,340 $ 73,798,694 $ 201,703,034 $ Pension expense 20,554,651 14,897,177 35,451,828
Deferred outflows of resources 30,434,533 19,039,181 49,473,714 Deferred inflows of resources 43,054 35,284 78,338
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Local Government’s separate Safety (police and fire) and Miscellaneous (all other) Plans, an agent multiple employer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS). A full description of the pension plan regarding number of employees covered, benefit provisions, assumptions (for funding, but not accounting purposes), and membership information are listed in the Plan’s June 30, 2023, Annual Actuarial Valuation Report (funding valuation). Details of the benefits provided can be obtained in Appendix B of the actuarial valuation report. This report and CalPERS’ audited financial statements are publicly available reports that can be obtained at CalPERS’ website.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
76 Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. The Plans’ provisions and benefits in effect at June 30, 2025, are summarized as follows:

Tier I Tier II Tier III
Prior to On or after After Prior to On or after
Hire Date July 1, 2011 July 1, 2011 January 1, 2011 July 1, 2011 July 1, 2011 Benefit formula 3% @ 50 3% @ 55 2.7% @ 57 2.5% @ 55 2% @ 62 Final Average Compensation Period Highest 1-year salary Final 3-year average Final 3-year average Highest 1-year salary Final 3-year average Benefit vesting schedule 5 yrs credited service 5 yrs credited service 5 yrs credited service 5 yrs credited service 5 yrs credited service Benefit payments Monthly Monthly Monthly Monthly Monthly Retirement age 50 and above 50 and above 50 and above 55 and above 55 and above Monthly benefit basis Benefit factor, years of Benefit factor, years of Benefit factor, years of Benefit factor, years of Benefit factor, years of service and final service and final service and final service and final service and final compensation compensation compensation compensation compensation Safety Miscellaneous
Employees Covered
As of the June 30, 2024, measurement date, the following employees were covered by the benefit terms for each Plan:

Safety Miscellaneous
Inactive employees or beneficiaries
currently receiving benefits 218 572
Inactive employees entitled to but
not yet receiving benefits 74 1,049
Active employees 193 566
Total 485 2,187
Contribution Description
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers are determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contribution requirements are classified as plan member contributions; payments made by the employer are paid from the General Fund of the City.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
77 Actuarial Methods and Assumptions used to determine Total Pension Liability The June 30, 2023 valuation was used to determine the June 30, 2024 total pension liability based on the following actuarial methods and assumptions:

Actuarial Cost Method
Actuarial Assumptions
Discount Rate 6.90%
Inflation 2.30%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table1 Derived using CalPERS’ Membership Data for all funds Post Retirement Benefit Increase The lesser of contract COLA or 2.30% until Purchasing Power Protection
Allowance floor on purchasing power applies,

2.30% thereafter
Entry Age Actuarial Cost Method
1 The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. Mortality rates incorporate full generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the 2021 experience study report from November 2021 that can be found on the CalPERS website.

Change of Assumptions
There were no changes to the assumptions for the measurement period ended June 30, 2024.

Discount Rate
The discount rate used to measure the total pension liability was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates , actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members . Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Long-term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
78 In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building-block approach. The expected rate of return was then adjusted to account for assumed administrative expenses of 10 Basis points. The expected real rates of return by asset class are as follows:

Assumed Asset Real
Asset Class 1 Allocation Return 1, 2
Global Equity - Cap weighted 30.0% 4.54%
Global Equity - Non-Cap weighted 12.0 3.84
Private Equity 13.0 7.28
Treasury 5.0 0.27
Mortgage-backed Securities 5.0 0.5
Investment Grade Corporates 10.0 1.56
High Yield 5.0 2.27
Emerging Market Debt 5.0 2.48
Private Debt 5.0 3.57
Real Assets 15.0 3.21
Leverage (5.0) (0.59)
1 An expected inflation of 2.30% used for this period. 2 Figures are based on the 2021 Asset Liability Management study.

Pension Plan Fiduciary Net Position
The plan fiduciary net position (assets) disclosed in the GASB report may differ from the plan assets reported in the actuarial valuation report due to several reasons. First, CalPERS must keep Reserves for Deficiencies and Fiduciary Self Insurance. These amounts are excluded for rate setting purposes in the actuarial valuation report while required to be included for GASB reporting purposes. In addition, differences may result from early ACFR closing and final reconciled reserves.

Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports. These reports are publicly available reports that can be obtained at https://www.calpers.ca.gov/page/investments/about-investment-office/investment-financial- reports.

Liability, Expense and Deferred Outflows/Inflows
The components of the net pension liability at June 30, 2025, are as follows:

Total Pension Liability 682,920,620 $
Plan's Fiduciary Net Position 481,217,586
Net Pension Liability 201,703,034 $
Plan Fiduciary Net Position as a
Percentage of Total Pension Liability 70.46%
Pension Expense
At June 30, 2025, the City recognized pension expense for CalPERS of $35,451,828.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
79 Changes in Net Pension Liability
The following table shows the changes in net pension liability recognized over the measurement period for the Safety plan:

Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability
(a) (b) (c) = (a) - (b)
Balance at: 6/30/2023(VD) 365,314,648 $ 231,312,378 $ 134,002,270 $ Changes Recognized for the Measurement Period
Service Cost 7,871,497 - 7,871,497
Interest on the Total Pension Liability 25,199,371 - 25,199,371 Changes of Benefit Terms - - -
Differences between Expected and Actual Experience 4,361,921 - 4,361,921 Changes of Assumptions - - -
Net Plan to Plan Resource Movement - - -
Contributions from the Employer - 18,083,424 (18,083,424) Contributions from Employees - 2,927,126 (2,927,126)
Net Investment Income - 22,708,389 (22,708,389)
Benefit Payments, including Refunds of
Employee Contributions (16,808,102) (16,808,102) -
Administrative Expense - (188,220) 188,220
Net Changes during 2023-24 20,624,687 26,722,617 (6,097,930) Balance at: 6/30/2024 (MD) 385,939,335 $ 258,034,995 $ 127,904,340 $ Increase (Decrease)
The following table shows the changes in net pension liability recognized over the measurement period for the Miscellaneous plan:

Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability
(a) (b) (c) = (a) - (b)
Balance at: 6/30/2023 (VD) 279,111,319 $ 202,702,575 $ 76,408,744 $ Changes Recognized for the Measurement Period
Service Cost 6,270,054 - 6,270,054
Interest on the Total Pension Liability 19,396,781 - 19,396,781 Differences between Expected and Actual Experience 5,529,705 - 5,529,705 Changes of Benefit Terms - - -
Contributions from the Employer - 11,414,362 (11,414,362) Contributions from Employees - 3,045,029 (3,045,029)
Net Investment Income - 19,512,139 (19,512,139)
Benefit Payments, including Refunds of
Employee Contributions (13,326,574) (13,326,574) -
Administrative Expense - (164,940) 164,940
Net Changes during 2023-24 17,869,966 20,480,016 (2,610,050) Balance at: 6/30/2024 (MD) 296,981,285 $ 223,182,591 $ 73,798,694 $ Increase (Decrease)
City of Fontana, California
Notes to Financial Statements
June 30, 2025
80 Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the net pension liability of the Plan as of the Measurement Date, calculated using the discount rate of 6.90 percent, as well as what the net pension liability would be if it were calculated using a discount rate that is one percentage-point lower (5.90 percent) or one percentage-point higher (7.90 percent) than the current rate:

Discount Rate - 1% Current Discount Rate Discount Rate + 1% (5.90%) (6.90%) (7.90%)
Plan’s Net Pension Liability
Safety 184,002,761 $ 127,094,340 $ 82,287,476 $
Plan’s Net Pension Liability
Miscellaneous 116,767,978 $ 73,798,694 $ 38,803,022 $
Amortization of Deferred Outflows and Deferred Inflows of Resources Under GASB 68, gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time.

The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred inflows and deferred outflows to be recognized in future pension expense.

The amortization period differs depending on the source of the gain or loss:

Difference between projected 5 year straight-line amortization and actual earnings
All other amounts Straight-line amortization over the average expected remaining service lives of all members that are provided with benefits (active, inactive, and retired as of the beginning of the measurement period).

The expected average remaining service lifetime (EARSL) is calculated by dividing the total future service years by the total number of plan participants (active, inactive, and retired).

The EARSL for the Safety Plan for the measurement period ending June 30, 2024, is 5.2 years, which was obtained by dividing the total service years of 2,511 (the sum of remaining service lifetimes of the active employees) by 485 (the total number of participants: active, inactive, and retired). Inactive employees and retirees have remaining service lifetimes equal to 0. Total future service is based on the members’ probability of decrementing due to an event other than receiving a cash refund.

The EARSL for the Miscellaneous Plan for the measurement period ending June 30, 2024, is 3.1 years, which was obtained by dividing the total service years of 6,869 (the sum of remaining service lifetimes of the active employees) by 2,187 (the total number of participants: active, inactive, and retired). Inactive employees and retirees have remaining service lifetimes equal to 0. Total future service is based on the members’ probability of decrementing due to an event other than receiving a cash refund.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
81 Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions For the measurement period ended June 30, 2024 (the measurement date), the City of Fontana recognized a pension expense of $20,554,651 for the Safety Plan.

As of June 30, 2025, the City of Fontana reports other amounts for the Safety Plan as deferred outflow and deferred inflow of resources related to pensions as follows:

Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to
measurement date 15,871,271 $ - $
Differences between Expected and Actual
Experience 5,305,444 (43,054)
Changes of assumptions 6,126,425 -
Net difference between projected and actual earnings
on pensions plan investments 3,131,393 -
Total 30,434,533 $ (43,054) $
Employer contributions of $15,871,271 were made after the measurement date of the net pension liability but before the end of the fiscal year; these contributions are reported as deferred outflows of resources and will be recognized as a reduction of the net pension liability in the fiscal year ended June 30, 2026.

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Deferred
Outflows/(Inflows)
of Resources
2025 4,284,803 $
2026 9,566,411
2027 917,995
2028 (416,767)
2029 167,766
Thereafter -
Measurement Period
Ended June 30,
City of Fontana, California
Notes to Financial Statements
June 30, 2025
82 For the measurement period ended June 30, 2024 (the measurement date), the City of Fontana recognized a pension expense of $14,897,177 for the Miscellaneous Plan.

As of June 30, 2025, the City of Fontana reports other amounts for the Miscellaneous Plan as deferred outflow and deferred inflow of resources related to pensions as follows:

Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to
measurement date 10,879,992 $ - $
Differences between Expected and Actual
Experience 4,753,200 (35,284)
Changes of assumptions 321,004 -
Net difference between projected and actual earnings
on pensions plan investments 3,084,985 -
Total 19,039,181 $ (35,284) $
Employer contributions of $10,879,992, were made after the measurement date of the net pension liability but before the end of the fiscal year; these contributions are reported as deferred outflows of resources and will be recognized as a reduction of the net pension liability in the year ended June 30, 2026.

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Deferred
Outflows/(Inflows)
of Resources
2025 2,928,387 $
2026 6,963,134
2027 (666,453)
2028 (1,101,163)
2029 -
Thereafter -
Measurement Period
Ended June 30,
Note 13 - BENCOR (PTS-OBRA)
The BENCOR 401(a) FICA Alternative Plan (Plan) is a qualified retirement plan under Federal tax law that covers part-time, seasonal, and temporary employees of the City who are not covered by the California Public Employee’s Retirement System. The Plan provides an alternative benefit to Social Security and exempts employees from FICA (Social Security) payroll taxes. Employees continue to pay Medicare taxes on their wages.

Enrollment in the Plan is automatic for every employee who works in a position covered by the Plan. Employees contribute 7.5% of their wages on a pre-tax bases each pay period.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
83 Note 14 - Classification of Fund Balances
In the fund financial statements, government funds report the following fund balance classification:

Nonspendable include amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact.

Restricted include amounts that are constrained on the use of resources by either (a) external creditors, grantors, contributors, or laws or regulations of other governments or (b) by law through constitutional provisions or enabling legislation.

Committed include amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government’s highest authority, the City Council. The formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is resolution.

Assigned include amounts that are constrained by the government’s intent to be used for specific purposes but are neither restricted nor committed. The Chief Finance Officer is authorized to assign amounts to a specific purpose, which was established by the governing body in Administrative Policy #20-32.

Unassigned include the residual amounts that have not been restricted, committed, or assigned to specific purposes.

The General Fund is the only fund that reports a positive unassigned fund balance amount. In other governmental funds, it is not appropriate to report a positive unassigned fund balance amount. In governmental funds other than the General Fund, if expenditures incurred for specific purposes exceed the amounts that are restricted, committed, or assigned to those purposes, it may be necessary to report a negative unassigned fund balance in that fund.

An individual governmental fund could include nonspendable resources and amounts that are restricted or unrestricted (committed, assigned, or unassigned) or any combination of those classifications. Restricted amounts are to be considered spent when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available and committed, assigned, then unassigned amounts are considered to have been spent when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications can be used.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
84 The details of the fund balances as of June 30, 2025, are presented below:

Fire Community Other
Protection Housing Sewer Facilities Governmental
General District Authority Grants Expansion Districts Funds Totals Fund Balances
Nonspendable
Deposits 194,015 $ - $ - $ 6,030 $ - $ - $ 1,047,567 $ 1,247,612 $ Inventories 340,263 - - - - - 673,400 1,013,663
Loan receivables 20,177,737 - - - - - - 20,177,737
Total nonspendable 20,712,015 - - 6,030 - - 1,720,967 22,439,012 Restricted
Community facilities districts - - - - - 59,898,791 28,668,842 88,567,633 Community services - - - - - - 530,008 530,008
Government-access channel 1,936,782 - - - - - - 1,936,782 Housing & community development - - 87,937,164 - - - 3,905,365 91,842,529 Lighting and landscaping - - - - - - 4,470,781 4,470,781 Municipal Services Impact - - - - - - 26,320,471 26,320,471 Public safety - 29,158,289 - - - - 21,916,650 51,074,939 Transportation - - - - - - 9,845,857 9,845,857
Traffic Mitigation and Safety - - - - - - 33,369,263 33,369,263 Solid waste mitigation - - - - - - 9,558,616 9,558,616
Highway and Road Safety and Maintenance - - - - - - 11,035,029 11,035,029 PERS Reserve 13,644,923 - - - - - - 13,644,923
Air qualtiy - - - - - - 893,843 893,843
Total restricted 15,581,705 29,158,289 87,937,164 - - 59,898,791 150,514,725 343,090,674 Committed
Contingency Reserve 35,888,470 - - - - - - 35,888,470
Operating Contingency 3,000,000 - - - - - - 3,000,000
Risk Reserve 752,021 - - - - - - 752,021
Total committed 39,640,491 - - - - - - 39,640,491
Assigned
Capital projects 675,466 - - - 3,258,323 - 211,594,419 215,528,208 Retiree benefit 2,738,496 - - - - - - 2,738,496
Animal Shelter JPA 582,570 - - - - - - 582,570
GASB 31 Gain 600,665 - - - - - - 600,665
Debt Service - - - - - - 63,428 63,428
Total assigned 4,597,197 - - - 3,258,323 - 211,657,847 219,513,367 Unassigned 35,679,595 - - (12,402,019) - - (3,654,054) 19,623,522 Total fund balances 116,211,003 $ 29,158,289 $ 87,937,164 $ (12,395,989) $ 3,258,323 $ 59,898,791 $ 360,239,485 $ 644,307,066 $ Special Revenue Capital Project
Adequate reserve levels are a necessary component of the City’s overall financial management strategy and to provide for the orderly provision of services to the citizens of the City of Fontana. Those necessary components are as follows:
 Local disasters and other hardships or downturns in the local economy  Contingencies for unforeseen operating or capital needs The balance of these components as of June 30, 2025, is $35,888,470 and is included in the committed fund balance in the General Fund.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
85 Note 15 - Fontana Fire Protection District
The Fontana Fire Protection District (the District) was formed on July 1, 2008 pursuant to the State of California Health and Safety Code commencing with Section 13800, for the purpose of providing fire protection services.

The District is a component unit of the City of Fontana; the City of Fontana has oversight responsibility of the District determined by criteria such as financial interdependency, selection of governing authority and designation of management, budget control, ability to significantly influence operations, etc.

The accounts of the District have been included within the scope of the basic financial statement of the City because the City Council has financial accountability over the operations of the District. The following information is relative only to the District as a component unit, which is an integral part of the total reporting entity.

The District reports the following governmental funds:

The Fire Protection District Special Revenue Fund accounts for the cost of fire suppression, emergency medical, fire prevention and education services incurred by the District within the City’s Sphere of Influence.

The Fire Protection District CFD Special Revenue Fund accounts for the special taxes levied on property developed after January 2, 2001, to finance fire protection and suppression services within the Community Facilities District.

The Fire Protection District Capital Project Fund accounts for the money expended on capital improvements and equipment replacement for the District.

A. Cash and investments
As of June 30, 2025, the District reported $40,843,546 as cash and investments.

The District’s funds are pooled with the City of Fontana’s cash and investments in order to generate optimum interest income. Each fund’s share of the pooled cash account is separately accounted for, and investment income is allocated to all participating funds based on the relationship of their average daily cash balances to the total of the pooled cash and investments. Information regarding the authorized types of deposits and investments, the type of risks (i.e. credit, interest rate, custodial, etc.) and other disclosures associated with the City’s pooled cash and investment is included in Note 3.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
86 B. Capital Assets
An analysis of capital assets as of June 30, 2025, follows:

Balance Balance
June 30, 2024 Increases Decreases June 30, 2025
Capital assets, not being depreciated
Land 2,074,979 $ - $ - $ 2,074,979 $
Construction in progress - 3,855,384 - 3,855,384
Total capital assets, not being depreciated 2,074,979 3,855,384 - 5,930,363 Capital assets, being depreciated
Buildings and improvements 27,165,962 14,750 - 27,180,712 Machinery and equipment 3,122,256 596,796 - 3,719,052
Vehicles 13,081,480 1,118,441 - 14,199,921
Infrastructure 1,012,418 - - 1,012,418
1,729,987 44,382,116 - 46,112,103
Less accumulated depreciation for
Buildings and improvements (5,766,168) (811,638) - (6,577,806) Machinery and equipment (1,896,185) (333,582) - (2,229,767) Vehicles (8,992,113) (653,589) - (9,645,702)
Infrastructure (340,251) (33,823) - (374,074)
(1,832,632) (16,994,717) - (18,827,349)
Total capital assets, being depreciated, net 27,387,399 (102,645) - 27,284,754 Total Capital assets, net 29,462,378 $ 3,752,739 $ - $ 33,215,117 $ Depreciation expense was charged to functions/programs of the primary government as follows: Governmental Activities:

Governmental Activities
Public safety - fire protection 1,832,632 $
C. Long-Term Debt
The District does not have any outstanding debt as of June 30, 2025.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
87 D. Fund Balance
The district reports fund balances in accordance with the classifications consistent with the City, see Note 15 for more information on the types and descriptions of the fund balance classifications. The details of the fund balances as of June 30, 2025, are presented below:

Capital Project
Fire Fire Fire
Protection Protection Protection
District District CFD District Totals
Fund Balances
Restricted
Public safety 29,158,289 $ 5,098,108 $ - $ 34,256,397 $ Assigned
Equipment replacement - - 18,780,585 18,780,585
Total fund balances 29,158,289 5,098,108 18,780,585 53,036,982 Special Revenue
E. Fire Protection Services Agreement
The District entered into a fire protection services agreement with the San Bernardino County Fire Protection District (County) effective July 1, 2018 for a period of twenty (20) years. The agreement calls for the County to provide to the District fire prevention, fire investigation, fire suppression, advance life support services, ambulance transportation service, hazardous materials, and rescue services. The District paid $42,500,034 to the County for these services during the fiscal year ending June 30, 2025. The County also provides various administrative duties including billing and collecting of advanced life support and ambulance transportation fees for the District. The District leased its real property, furniture and fixtures, and fire apparatus and equipment to the County for one dollar for the life of the contract. The agreement calls for the County to maintain insurance for workers compensation, comprehensive general and automobile.

The details of the contract expenses for the fiscal year ending June 30, 2025, are as follows:

Salaries and benefits 36,698,297 $
Services and supplies 3,447,692
Station expenses 605,747
Fire Prevention services 1,426,148
County contract management fee 669,889
CPI-U Adj (347,739)
Total contract expenses 42,500,034 $
City of Fontana, California
Notes to Financial Statements
June 30, 2025
88 Note 16 - Successor Agency Trust for Assets of Former Redevelopment Agency On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provided for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Fontana that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit. In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012.

The Bill provides that upon dissolution of a redevelopment agency, either the city or another unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government. On January 10, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of City resolution number 2012- 001.

After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

The Bill directs the State Controller of the State of California to review the propriety of any transfers of assets between redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill. This review was completed October 2014 and identified $7,124,646 in unallowable transfers. The City has contended all unallowable transfers; however, the State Controller upholds its initial finding and has instructed the City to return the assets to the Successor Agency in a timely manner. As of June 30, 2025, the assets have not yet been returned to the State Controller.

Management believes, in consultation with legal counsel, that the obligations of the former redevelopment agency due to the City are valid enforceable obligations payable by the successor agency trust under the requirements of the Bill. The City’s position on this issue is not a position of settled law and there is considerable legal uncertainty regarding this issue. It is reasonably possible that a legal determination may be made at a later date by an appropriate judicial authority that would resolve this issue unfavorably to the City.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
89 As of June 30, 2025, there is one obligation that has been denied by the State Department of Finance that is currently being contested through the California court system. The Jurupa Hills Owner Participation Agreement (OPA) has been disallowed due to insufficient documentation to support the outstanding obligation, inability to ever repay the entire debt and the opinion that the agreement appears contrary to public policy. In July 2016, the Courts ruled in favor of the Successor Agency; the State Department of Finance has filed an appeal to the ruling.

After the date of dissolution, the assets and activities of the dissolved redevelopment agency are reported in a fiduciary fund (private-purpose trust fund) in the financial statements of the City.

Cash and investments
Cash and investments reported in the accompanying financial statements consisted of the following:

Cash and investments pooled with the City 10,535,827 $
Cash and investments with fiscal agent 10,669,951
$ 21,205,778
Loans Receivable
Loans receivable reported in the accompanying financial statements consist of the following:

1. A loan was issued for the Oleander Storm Drain on March 2003 in the amount of $850,429. The balance of the loan at June 30, 2025, was $850,429. The purpose of the loan was to assist the developer with infrastructure improvements. There is no set repayment schedule for this loan.

2. A loan was issued for the Chaffey College in February 2005 in the amount of $4,000,000. The balance of the loan at June 30, 2025, was $1,200,000. The purpose of the loan was to assist with the costs of expanding the campus located within the City of Fontana. This loan is scheduled to be repaid over a term of 30 years.

3. Various loans were issued for the San Gabriel Valley Water Company in 1988-1989 in the amount of $330,756. The balance at the loan at June 30, 2025, was $34,408. The loan represents the reimbursement of costs incurred by the Agency for construction of water infrastructure. This loan is scheduled to be repaid over a forty-year period.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
90 Long-Term Debt
A description of long-term debt outstanding (excluding defeased debt) of the Successor Agency as of June 30, 2025, follows:

Amounts Amounts
Balance Balance Due Within Due in More
Fiduciary Activities June 30, 2024 Additions Retirements June 30, 2025 One Year Than One Year Tax Allocation Bonds and Notes
2017 Tax Allocation Refunding Bonds 138,230,000 $ - $ 12,275,000 $ 125,955,000 $ 12,755,000 $ 113,200,000 $ 2018 Tax Allocation Refunding Bonds 15,755,000 - 3,655,000 12,100,000 3,840,000 8,260,000 Other Redevelopment Agency
Advances from City 25,361,693 - 1,729,151 23,632,542 1,729,151 21,903,391 Owner participation agreements 208,170,780 212,652 - 208,383,432 - 208,383,432 Total Redevelopment Agency 387,517,473 $ 212,652 $ 17,659,151 $ 370,070,974 $ 18,324,151 $ 351,746,823 $ Unamortized bond premium 23,852,027 23,852,027
$ 375,598,850 393,923,001 $
Tax Allocation Bonds
The Former Fontana Redevelopment Agency has issued the following Tax Allocation Bonds which are special obligations of the Successor Agency secured by pledged property tax revenues. The bonds are not a debt of the City and are not payable out of any funds or properties other than those of the Successor Agency. 2017 Tax Allocation Refunding Bonds
$208,125,000 of 2017 Tax Allocation Refunding Bonds were issued in November 2017. The bonds pay interest semi-annually at rates ranging from 1.50% to 3.00% and mature from October 2018 to October 2036. The proceeds were used to refinance various tax allocation bonds previously issued by the Former Redevelopment Agency of the City of Fontana.

Fiscal Year
Ending Principal Interest Total
2026 12,755,000 $ 5,793,138 $ 18,548,138 $
2027 13,380,000 5,158,500 18,538,500
2028 14,030,000 4,491,450 18,521,450
2029 13,945,000 3,801,325 17,746,325
2030 14,630,000 3,086,950 17,716,950
2031-2035 51,550,000 5,094,325 56,644,325
2036-2037 5,665,000 405,175 6,070,175
Totals 125,955,000 $ 27,830,863 $ 153,785,863 $
2017 Tax Allocation Refunding Bonds
City of Fontana, California
Notes to Financial Statements
June 30, 2025
91 2018 Tax Allocation Refunding Bonds
$31,580,000 of 2018 Tax Allocation Refunding Bonds were issued in July 2018. The bonds mature October 1, 2027, with an interest yield of 5.00 percent. The proceeds from the bonds will be used to refinance various tax allocation bonds previously issued by the Former Redevelopment Agency of the City of Fontana for the Jurupa Hills Project Area.

Fiscal Year
Ending Principal Interest Total
2025 3,840,000 $ 509,000 $ 4,349,000 $
2026 4,030,000 312,250 4,342,250
2027 4,230,000 105,750 4,335,750
Totals 12,100,000 $ 927,000 $ 13,027,000 $
2018 Tax Allocation Refunding Bonds
Long-Term Payables to the City of Fontana
The advances between the City and the Former Redevelopment Agency include the following:

1. A loan between the Agency and the City which resulted from the amendment to the 1991 Junior Lien Tax Allocation Bonds.

2. Advances between the City and the Agency for administrative and other costs.

Payable Under Jurupa Hills Owner Participation Agreement The Agency has entered into an owner participation agreement (OPA) with Ten-Ninety, Ltd., a private land development partnership (the Participating Owner), relating to the Jurupa Hills Project Area. The OPA requires, among other things, the reimbursement by the Agency to the Participating Owner of costs incurred for certain infrastructure and other improvements. Costs advanced, which accrue interest at 15.5%, are reimbursed from, and limited to: (i) the tax increment revenue generated in the Southridge Village portion of the Jurupa Hills Project Area and (ii) certain fees and assessments collected from benefited property owners.

In January 1992, the City, Agency and Participating Owner entered into two agreements in further implementation of the development of Southridge Village; a Facilitation Agreement and an Amendment No. 3 to OPA and Composite OPA. On March 31, 1992, a judgment was entered by the San Bernardino County Superior Court validating the provisions of these two agreements and declaring them to be legally binding upon the parties.

The Facilitation Agreement provides for specific allocations of costs and responsibilities between the City and Participating Owner with respect to certain public works items and for the discharge of the Participating Owner’s obligations and responsibilities with respect to the infrastructure items for Phase I, II and III of Southridge Village.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
92 Amendment No. 3 to OPA includes acknowledgment that the Participating Owner has completed its infrastructure obligations relating to the development of Southridge Village and provides for certain payments by the Participating Owner to the Agency and City, in order to mitigate certain negative fiscal impacts imposed by the development and continued existence of Southridge Village. As described in the agreements, the payments to the City and Agency will be in amounts equal to 35% of the residual tax increments and 50% of the assessments and other reimbursements to be paid to the Participating Owner as reimbursement for public infrastructure improvements installed by the Participating Owner.

The balance at June 30, 2025 does not include $840,385,494 of accumulated unpaid interest that is subject to the same limitations of reimbursement from tax increment revenue, fees and assessments as is the case for costs of construction advanced. The total reimbursement costs of the project are $208,383,432. This obligation has been disallowed by the State Department of Finance due to insufficient documentation to support the outstanding obligation, inability to ever repay the entire debt and the opinion that the agreement appears contrary to public policy. This determination is currently being challenged in the California court system by the Successor Agency. A hearing was held in July 2016, in which the courts ruled in favor of the Successor Agency.

Pledged Revenue
The Successor Agency pledged, as security for bonds issued, either directly or through the Financing Authority, a portion of tax increment revenue (including Low- and Moderate-Income Housing set-aside and pass through allocations) that it receives. The bonds issued were to provide financing for various capital projects, accomplish Low- and Moderate-Income Housing projects and to defease previously issued bonds. Assembly Bill 1X 26 provided that upon dissolution of the Redevelopment Agency, property taxes allocated to redevelopment agencies no longer are deemed tax increment but rather property tax revenues and will be allocated first to successor agencies to make payments on the indebtedness incurred by the dissolved redevelopment agency.

Total principal and interest remaining on the debt is $166,812,863 with annual debt service requirements as indicated above. For the current year, the total property tax revenue recognized by the Successor Agency for the payment of indebtedness incurred by the dissolved redevelopment agency was $36,352,490 and the debt service obligation on the bonds was $23,025,381.

Insurance
The Successor Agency is covered under the City of Fontana’s insurance policies. Therefore, the limitation and self-insured retentions applicable to the City also apply to the Successor Agency. Additional information as to coverage and self-insured retentions can be found in Note 9.

Commitments and Contingencies
At June 30, 2025, the Successor Agency was involved as a defendant in several lawsuits arising out of the ordinary conduct of its affairs. It is the opinion of management that settlements of these lawsuits, including losses for claims that are incurred but not reported, if any, will not have a material effect on the financial position of the Successor Agency.

City of Fontana, California
Notes to Financial Statements
June 30, 2025
93 Note 17 - Tax Abatement
The City occasionally enters into Operating Covenant Agreements (OCA) with local businesses as a mechanism to promote economic development in the City, retain business and create jobs. The City currently has the following OCA’s in which the City is granting a portion of sales tax revenues generated back to the retailer as an incentive to continue operating their business in the City:

An operating covenant agreement with a retailer of consumer products to retain their distribution center within the City for a period of no less than 20 years commencing December 15, 2015. The retention of the distribution center will generate substantial revenue, retain and create new jobs, revitalize the City and result in community and public improvements. The City agreed to refund, on a quarterly basis, 50% of sales tax revenues attributable to taxable sales above the first $50,000 in sales tax revenue received by the City within said quarter.

An operating covenant agreement with an automotive dealership to continue to operate their automobile sales business within the City for a period of up to 12 years or until $1,800,000 in sales tax revenue is refunded to the dealership commencing January 29, 2020. The operation of business has been determined to result in substantial benefits to the City and its citizens including the creation of new jobs, property tax revenues, sales tax revenues, etc. The City agreed to refund 50% of all sales tax revenue up to a maximum amount of $1,800,000 with an additional bonus payment of $240,000 for the dealership’s commencement of operations.

An operating covenant agreement with an automotive dealership to continue to operate their automobile sales business within the City for a period of up to 12 years or until $2,400,000 in sales tax revenue is refunded commencing September 15, 2021. The City has determined the continued operation of the business will result in significant new employment opportunities, property tax and sales tax revenues. The City agreed to refund 50% of all sales tax revenue per year up to a maximum amount of $2,400,000.

Note 18 - Change within the Reporting Entity
During fiscal year 2025, there was a change within the financial reporting entity which resulted in the Economic Stimulus Fund, Traffic Mitigation Fund, and the Traffic Congestions Relief Funds being reported as a non-major funds instead of as a major fund. As such, beginning fund balance was reclassified between major and nonmajor funds. The effect of the changes to beginning fund balance are shown in the table below.

July 1, 2024, Change to or Within
As Previously the Financial July 1, 2024,
Reported Reporting Entity As adjusted
Governmental Funds
Major Funds:

Economic Stimulus 115,399 (115,399) -
Traffic Congestion Relief 6,730,091 (6,730,091) -
Traffic Mitigation 23,564,929 (23,564,929) -
Other Governmental Funds 315,493,208 30,410,419 345,903,627 City of Fontana, California
Notes to Financial Statements
June 30, 2025
94 Note 19 - Subsequent Events
Issuance of Lease Revenue Bonds
After the fiscal year ended June 30, 2025, the City facilitated the issuance of a new lease revenue bond:

2025 Lease Revenue Bonds
In November 2025, the Fontana Public Facilities Financing Authority issued $132,975,000 of Lease Revenue Bonds. The proceeds of the issue were used to refinance 2014 Lease Revenue Bonds with an outstanding balance of $24,375,000 million, finance the acquisition, construction and installation of certain public capital improvements and pay the costs of issuing the Lease Revenue bonds Series 2025A Bonds. The bonds pay interest semi-annually at rates of 5.00% and mature from November 2026 through November 2055. Principal and interest payments are made from the lease income for certain real property and the improvements thereon.

Purchase of Aldea Building Lease and Land
After the fiscal year ended June 30, 2025, the City purchased the previously entered building lease, along with the land at 15186 Foothill Boulevard. The City provided the Lessor, Aldea Fontana Foothill LLC, with a Notice of Exercise of Option to Purchase on July 23, 2025. The City Council approved the purchase in their meeting on September 9, 2025 in the amount of $26,635,000 plus escrow costs and related acquisition fees. The Agreement for Purchase and Sale was signed on September 10, 2025. Escrow closed in December 2025. During fiscal year 2026, the City will remove the existing right to use asset and liability to record the purchase.

Required Supplementary Information
95 City of Fontana, California
Schedule of Changes in Net Position Liability and Related Ratios During the Measurement Period – Safety Plan
Last 10 Years
Measurement Period 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015Total Pension Liability Service Cost 7,871,497 $ 7,548,406 $ 7,533,954 $ 6,559,973 $ 6,574,765 $ 6,391,012 $ 6,252,517 $ 6,181,410 $ 5,464,647 $ 5,255,619 $ Interest 25,199,371 23,827,606 22,633,582 21,409,558 20,347,932 18,942,663 17,568,272 16,583,112 15,674,983 14,718,880 Changes of Benefit Terms - 95,168 - - - - - - - -
Difference between Expected and Actual Experience 4,361,921 1,753,953 (99,208) 1,072,506 6,367,568 6,274,697 1,250,890 (544,846) 773,988 463,048 Changes of Assumptions - - 14,117,417 - - - (445,464) 15,075,525 - (3,940,129) Benefit Payments, Including Refunds of Employee Contributions (16,808,102) (15,229,563) (14,208,832) (13,563,503) (12,716,297) (11,561,706) (10,323,275) (9,330,793) (8,666,808) (8,043,006) Net Change in Total Pension Liability 20,624,687 17,995,570 29,976,913 15,478,534 20,573,968 20,046,666 14,302,940 27,964,408 13,246,810 8,454,412 Total Pension Liability - Beginning 365,314,648 347,319,078 317,342,165 301,863,631 281,289,663 261,242,997 246,940,057 218,975,649 205,728,839 197,274,427 Total Pension Liability - Ending (a) 385,939,335 $ 365,314,648 $ 347,319,078 $ 317,342,165 $ 301,863,631 $ 281,289,663 $ 261,242,997 $ 246,940,057 $ 218,975,649 $ 205,728,839 $ Plan Fiduciary Net Position
Contributions - Employer 18,083,424 $ 14,437,567 $ 13,170,539 $ 11,820,068 $ 10,500,692 $ 9,196,355 $ 8,215,736 $ 7,706,792 $ 6,985,270 $ 6,756,772 $ Contributions - Employee 2,927,126 3,243,260 2,815,197 2,877,842 2,720,062 2,639,928 2,577,060 2,509,352 2,505,888 2,177,122 Net Investment Income 22,708,389 13,581,022 (17,840,625) 43,154,767 8,990,686 11,157,517 13,214,512 15,449,532 710,225 2,956,715 Benefit Payments, Including Refunds of Employee Contributions (16,808,102) (15,229,563) (14,208,832) (13,563,503) (12,716,297) (11,561,706) (10,323,275) (9,330,793) (8,666,808) (8,043,006) Other Changes in Net Fiduciary Position (188,220) (158,423) (144,302) (187,346) (251,361) (118,778) (696,076) (203,553) (83,139) (153,538) Net Change in Fiduciary Net Position 26,722,617 15,873,863 (16,208,023) 44,101,828 9,243,782 11,313,316 12,987,957 16,131,330 1,451,436 3,694,065 Plan Fiduciary Net Position - Beginning 231,312,378 215,438,515 231,646,538 187,544,710 178,300,928 166,987,612 153,999,655 137,868,325 136,416,889 132,722,824 Plan Fiduciary Net Position - Ending (b) 258,034,995 231,312,378 215,438,515 231,646,538 187,544,710 178,300,928 166,987,612 153,999,655 137,868,325 136,416,889 Plan Net Pension Liability - Ending (a) - (b) 127,904,340 $ 134,002,270 $ 131,880,563 $ 85,695,627 $ 114,318,921 $ 102,988,735 $ 94,255,385 $ 92,940,402 $ 81,107,324 $ 69,311,950 $ Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 66.86% 63.32% 62.03% 73.00% 62.13% 63.39% 63.92% 62.36% 62.96% 66.31%Covered Payroll 22,955,821 25,478,199 24,976,011 23,795,599 23,158,734 22,436,218 21,782,736 21,411,929 21,176,697 20,121,052 Plan Net Pension Liability as a Percentage of Covered Payroll 557.18% 525.95% 528.03% 360.13% 493.63% 459.03% 432.71% 434.06% 383.00% 344.47%Notes to Schedule:Changes of Benefit Terms: The figures above generally include any liability impact that may have resulted from voluntary benefit changes that occurred on or before the Measurement Date. However, offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes) that occurred after the Valuation Date are notincluded in the figures above, unless the liability impact is deemed to be material by the plan actuary.Changes of Assumptions: There were no assumption changes in 2023 or 2024. Effective with the June 30, 2021, valuation date (June 30, 2022, measurementdate), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-termmarket return expectations as well as the expected pension fund cash flows. In addition, demographic assumptions and the price inflation assumption werechanged in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. The accounting discount rate was 7.15% formeasurement dates June 30, 2017, through June 30, 2021, and 7.65% for measurement dates June 30, 2015, through June 30, 2016. 96 City of Fontana, California
Schedule of Changes in Net Position Liability and Related Ratios During the Measurement Period – Miscellaneous Plan
Last 10 Years
Measurement Period 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015Total Pension Liability Service Cost 6,270,054 $ 5,514,443 $ 5,312,666 $ 4,943,305 $ 5,099,318 $ 5,057,352 $ 4,814,030 $ 4,788,249 $ 4,194,877 $ 4,254,965 $ Interest 19,396,781 18,237,572 17,253,263 16,462,337 15,725,500 14,869,142 13,725,324 13,067,481 12,382,291 11,767,900 Changes of Benefit Terms - 336,962 - - - - - - - -
Difference between Expected and Actual Experience 5,529,705 3,021,811 (1,093,834) (800,611) 629,230 5,210,993 (556,946) (1,186,594) (1,811,514) (1,027,499) Changes of Assumptions - - 9,951,124 - - - (972,809) 11,708,939 - (3,097,256) Benefit Payments, Including Refunds of Employee Contributions (13,326,574) (12,392,248) (11,128,218) (10,157,377) (9,124,186) (8,075,186) (7,673,900) (6,602,614) (6,385,882) (5,914,227) Net Change in Total Pension Liability 17,869,966 14,718,540 20,295,001 10,447,654 12,329,862 17,062,301 9,335,699 21,775,461 8,379,772 5,983,883 Total Pension Liability - Beginning 279,111,319 264,392,779 244,097,778 233,650,124 221,320,262 204,257,961 194,922,262 173,146,801 164,767,029 158,783,146 Total Pension Liability - Ending (a) 296,981,285 $ 279,111,319 $ 264,392,779 $ 244,097,778 $ 233,650,124 $ 221,320,262 $ 204,257,961 $ 194,922,262 $ 173,146,801 $ 164,767,029 $ Plan Fiduciary Net Position
Net Plan to Plan Resource Movement - $ - $ - $ - $ - $ - $ (354) $ 13,206 $ - $ - $ Contributions - Employer 11,414,362 8,953,284 7,805,249 7,329,666 6,606,745 5,841,667 5,081,435 4,478,806 4,452,429 3,868,104 Contributions - Employee 3,045,029 2,532,144 2,123,002 2,383,713 2,313,683 2,369,932 2,238,093 2,148,688 2,157,198 2,068,784 Net Investment Income 19,512,139 11,902,962 (15,769,024) 38,806,647 8,280,112 10,133,426 12,059,314 14,325,541 622,155 2,781,662 Benefit Payments, Including Refunds of Employee Contributions (13,326,574) (12,392,248) (11,128,218) (10,157,377) (9,124,186) (8,075,186) (7,673,900) (6,602,614) (6,385,882) (5,914,227) Other Changes in Net Fiduciary Position (164,940) (141,076) (130,161) (170,573) (229,660) (108,649) (640,045) (188,255) (77,240) (142,590) Net Change in Fiduciary Net Position 20,480,016 10,855,066 (17,099,152) 38,192,076 7,846,694 10,161,190 11,064,543 14,175,372 768,660 2,661,733 Plan Fiduciary Net Position - Beginning 202,702,575 191,847,509 208,946,661 170,754,585 162,907,891 152,746,701 141,682,158 127,506,786 126,738,126 124,076,393 Plan Fiduciary Net Position - Ending (b) 223,182,591 202,702,575 191,847,509 208,946,661 170,754,585 162,907,891 152,746,701 141,682,158 127,506,786 126,738,126 Plan Net Pension Liability - Ending (a) - (b) 73,798,694 $ 76,408,744 $ 72,545,270 $ 35,151,117 $ 62,895,539 $ 58,412,371 $ 51,511,260 $ 53,240,104 $ 45,640,015 $ 38,028,903 $ Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 75.15% 72.62% 72.56% 85.60% 73.08% 73.61% 74.78% 72.69% 73.64% 76.92% Covered Payroll 37,365,047 34,201,914 31,672,556 32,584,261 31,712,176 30,080,386 29,204,258 28,947,762 28,347,600 28,221,562 Plan Net Pension Liability as a Percentage of Covered Payroll 197.51% 223.40% 229.05% 107.88% 198.33% 194.19% 176.38% 183.92% 161.00% 134.75% Notes to Schedule:Changes of Benefit Terms: The figures above generally include any liability impact that may have resulted from voluntary benefit changes that occurred on orbefore the Measurement Date. However, offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes) that occurred after the Valuation Date are not included in the figures above, unless the liability impact is deemed to be material by the plan actuary.Changes of Assumptions: There were no assumption changes in 2023 or 2024. Effective with the June 30, 2021, valuation date (June 30, 2022, measurementdate), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-termmarket return expectations as well as the expected pension fund cash flows. In addition, demographic assumptions and the price inflation assumption were measurement dates June 30, 2017, through June 30, 2021, and 7.65% for measurement dates June 30, 2015, through June 30, 2016. 97 City of Fontana, California
Schedule of Plan Contributions – Safety Plan
Last 10 Years
Fiscal Year 2024-25 2023-24 2022-23 2021-22 2020-21 2019-20 2018-19 2017-18 2016-17 2015-16Actuarially Determined Contribution 15,387,899 $ 15,754,270 $ 14,423,033 $ 13,332,172 $ 11,820,068 $ 10,500,692 $ 9,196,355 $ 8,215,736 $ 7,706,792 $ 6,985,270 $ Contributions in Relation to the
Actuarially Determined Contribution (15,871,271) (18,083,424) (14,423,033) (13,332,172) (11,820,068) (10,500,692) (9,132,884) (8,215,736) (7,706,792) (6,985,270) Contribution Deficiency (Excess) (483,372) $ (2,329,154) $ - $ - $ - $ - $ 63,471 $ - $ - $ - $ Covered Payroll 24,666,815 $ 22,955,821 $ 25,478,199 $ 24,976,011 $ 23,795,599 $ 23,158,734 $ 22,436,218 $ 21,782,736 $ 21,411,929 $ 21,176,697 $ Contributions as a Percentage of
Covered Payroll 62.38% 68.63% 56.61% 53.38% 49.67% 45.34% 40.99% 37.72% 35.99% 32.99% Notes to Schedule:The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2022-23 were from the June 30, 2020 public agency valuations.

Actuarial Cost Method Entry Age Actuarial Cost MethodAmortization Method/Period For details, see June 30, 2020 Funding Valuation ReportAsset Valuation Method Actuarial Value of Assets. For details, see June 30, 2020 Funding Valuation Report.Inflation 2.50%Salary Increases Varies by Entry Age and ServicePayroll Growth 2.75%Investment Rate of Return 7.00% Net of Pension Plan Investment Expenses, including Inflation.Retirement Age The probabilities of Retirement are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015.Mortality The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Pre-retirement and Post-retirement mortality rates include 15 years of projected mortality using 90% of Scale MP-2016 published by the Society of Actuaries. 98 City of Fontana, California
Schedule of Plan Contributions – Miscellaneous Plan
Last 10 Years
Fiscal Year 2024-25 2023-24 2022-23 2021-22 2020-21 2019-20 2018-19 2017-18 2016-17 2015-16Actuarially Determined Contribution 10,557,743 $ 9,859,516 $ 8,960,523 $ 7,920,425 $ 7,329,666 $ 6,606,745 $ 5,841,667 $ 5,081,435 $ 4,478,806 $ 4,452,429 $ Contributions in Relation to the
Actuarially Determined Contribution (10,879,992) (11,412,285) (8,960,523) (7,920,425) (7,329,666) (6,606,745) (5,841,667) (5,081,435) (4,478,806) (4,452,429) Contribution Deficiency (Excess) (322,249) $ (1,552,769) $ - $ - $ - $ - $ - $ - $ - $ - $ Covered Payroll 39,072,811 37,365,047 34,201,914 31,672,556 32,584,261 31,712,176 30,080,386 29,204,258 28,947,762 28,347,600 Contributions as a Percentage of 27.02% 26.39% 26.20% 25.01% 22.49% 20.83% 19.42% 17.40% 15.47% 15.71% Covered Payroll
Notes to Schedule:The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2022-23 were from the June 30, 2020 public agency valuations.Actuarial Cost Method Entry Age Actuarial Cost MethodAmortization Method/Period For details, see June 30, 2020 Funding Valuation ReportAsset Valuation Method Actuarial Value of Assets. For details, see June 30, 2020 Funding Valuation Report.

Inflation 2.50%Salary Increases Varies by Entry Age and ServicePayroll Growth 2.75%Investment Rate of Return 7.00% Net of Pension Plan Investment Expenses, including Inflation.Retirement Age The probabilities of Retirement are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015.Mortality The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Pre-retirement and Post-retirement mortality rates include 15 years of projected mortality using 90% of Scale MP-2016 published by the Society of Actuaries. 99 City of Fontana, California
Schedule of Changes in Net OPEB Liability and Related Ratios for the Measurement Periods Ended June 30,
Last 10 Years*
Measurement Period 2024 2023 2022 2021 2020 2019 2018 2017Total OPEB Liability Service cost 420,907 $ 349,468 $ 795,323 $ 1,973,739 $ 1,406,780 $ 1,114,136 $ 1,109,799 $ 1,073,307 $ Interest on the total OPEB liability 2,561,247 2,356,699 1,494,505 1,909,977 2,328,825 2,442,178 2,377,354 2,345,864 Actual and expected experience difference 217,280 7,102,941 (4,893,445) (7,638,248) (3,610,614) (1,274,244) - - Changes in assumptions 3,911,333 (3,191,536) (22,969,516) 4,351,220 7,714,949 (3,295,758) (1,014,856) - Benefit payments (3,524,890) (3,034,840) (2,839,639) (3,114,653) (2,784,909) (2,653,423) (2,591,180) (2,467,790) Net change in Total OPEB liability 3,585,877 3,582,732 (28,412,772) (2,517,965) 5,055,031 (3,667,111) (118,883) 951,381 Total OPEB liability - beginning 44,028,993 40,446,261 68,859,033 71,376,998 66,321,967 69,989,078 70,107,961 69,156,580 Total OPEB liability - ending (a) 47,614,870 $ 44,028,993 $ 40,446,261 $ 68,859,033 $ 71,376,998 $ 66,321,967 $ 69,989,078 $ 70,107,961 $ Plan Fiduciary Net Position
Contribution - employer 3,524,890 $ 3,034,840 $ 26,652,051 $ 3,114,653 $ 2,784,909 $ 2,653,426 $ 2,591,180 $ 2,467,790 $ Net investment income 3,645,250 1,149,794 (2,249,921) - - - - - Benefit payments (3,524,890) (3,034,840) (2,839,638) (3,114,653) (2,784,909) (2,653,426) (2,591,180) (2,467,790) Administrative expense (36,018) (8,200) (8,992) - - - - - Net change in plan fiduciary net position 3,609,232 1,141,594 21,553,500 - - - - - Plan fiduciary net position - beginning 22,695,094 21,553,500 - - - - - - Plan fiduciary net position- ending (b) 26,304,326 $ 22,695,094 $ 21,553,500 $ - $ - $ - $ - $ - $ Net OPEB liability - ending (a)-(b) 21,310,544 $ 21,333,899 $ 18,892,761 $ 68,859,033 $ 71,376,998 $ 66,321,967 $ 69,989,078 $ 70,107,961 $ Covered-employee payroll 52,905,836 57,053,718 50,801,314 49,452,985 54,870,910 52,516,604 50,986,994 50,359,691 Net OPEB liability as a percentage of covered-employee payroll 40.28% 37.39% 37.19% 139.24% 130.08% 126.29% 137.27% 139.21% Notes to Schedule:Historical information is required only for measurement periods for which GASB 75 is applicable.* The City determined it is not practical to restate the Plan's fiduciary net position for the period 2021-2017.Future years' information will be displayed up to 10 years as information becomes available. 100
City of Fontana, California
Schedule of Changes in Net OPEB Liability and Related Ratios for the Measurement Periods Ended June 30,
Last 10 Years*
Measurement Date (June 30): 2025 2024 2023 2022Report Date 2025 2024 2023 2022Total OPEB Liability Service Cost 432,692 $ 420,907 $ 349,468 $ 795,323 $
Interest 2,526,086 2,561,247 2,356,699 1,494,505
Changes of Benefit Terms - - - -
Differences Between Expected and Actual Experience 300,337 - 7,102,941 (4,893,445) Changes of Assumptions 4,035,958 - (3,191,536) (22,969,516) Benefit Payments (2,711,695) (2,590,890) (2,355,211) (2,193,387) Implicit Subsidy (923,341) (934,000) (679,629) (646,252) Net Change in Total OPEB Liability 3,660,037 (542,736) 3,582,732 (28,412,772) Total OPEB Liability — Beginning 43,486,257 44,028,993 40,446,261 68,859,033 Total OPEB Liability — Ending (a) 47,146,294 $ 43,486,257 $ 44,028,993 $ 40,446,261 $ Plan Fiduciary Net Position
Net Investment Income 2,924,551 $ 3,645,250 $ 1,149,795 $ (2,249,921) $ Employer — City's Contributions 2,711,695 2,590,890 2,355,211 26,005,799 Employer — Implicit Subsidy 923,341 934,000 679,629 46,252 Benefit Payments (2,711,695) (2,590,890) (2,355,211) (2,193,387) Implicit Subsidy Credit (923,341) (934,000) (679,629) (646,252) Administrative Expense (43,324) (36,018) (8,200) (8,992) Other Miscellaneous Income/(Expense) - - - -
Net Change in Plan Fiduciary Net Position 2,881,227 3,609,232 1,141,595 21,553,499 Plan Fiduciary Net Position — Beginning 26,304,326 22,695,094 21,553,499 - Plan Fiduciary Net Position — Ending (b) 29,185,553 $ 26,304,326 $ 22,695,094 $ 21,553,499 $ Net OPEB Liability
City's Net OPEB Liability — Ending = (a) ‒ (b) 17,960,741 $ 17,181,931 $ 21,333,899 $ 18,892,762 $ Plan Fiduciary Net Position as a Percentage of the Total OPEB Liability 61.9% 60.5% 51.5% 53.3%
Covered Payroll 52,222,629 $ 58,651,222 $ 57,053,718 $ 50,801,314 $ City's Net OPEB Liability as a Percentage of Covered Payroll 34.40% 29.3% 37.4% 37.2%Historical information is required only for measurement periods for which GASB 74 is applicable.Notes to schedule: the City adopted GASB 74 for the fiscal year ending June 30, 2018.* The City determined it is not practical to show information for the years 2021-2017.

Future years' information will be displayed up to 10 years as information becomes available. 101
City of Fontana, California
Other Post Employment Benefit Plan
Schedule of Investment Returns
Last 10 Years*
Fiscal Year 2025 2024 2023 2022 2021 2020 2019 2018 2017OPEB Plan Annual Money-Weighted Rate of Return, Net of Investment Expense 11.13% 16.07% 5.34% -18.90% * * * * * * The City determined it is not practical to show information for the years 2021-2017.Future years' information will be displayed up to 10 years as information becomes available.

Supplementary Information
102
City of Fontana, California
Non-Major Governmental Funds
Special Revenue Funds
Special Revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular purposes.

Gas Tax – To account for receipts and expenditures of money apportioned by the State and Highway Code §'s 2103, 2105, 2106, 2107 and 2107.5. Gas Tax moneys can only be used to construct and maintain streets and highways.

Traffic Safety – To account for fines collected on vehicle code infractions and the use of expenditures for traffic safety purposes.

Prop 1B – To account for the receipts and expenditures of money allocated by the Highway Safety, Traffic Reduction, Air Quality and Port Security Bond Act of 2006, Local Street and Roads Improvement Allocation. Prop 1B moneys can only be used on street improvement projects.

Municipal Services Fiscal Impact – To account for moneys paid by developers of new development projects to mitigate their negative impact on the City's services and General Fund.

Solid Waste Mitigation – To account for moneys paid by the County of San Bernardino to mitigate the use of city infrastructure for refuse disposed at the landfill just outside of city limits.

Road Maintenance and Rehabilitation – To account for receipts and expenditures of money apportioned by the State under the Road Repair and Accountability Act of 2017 for road maintenance and rehabilitation projects for cities and counties.

Home Program – To account for the activity of improving the supply of high-quality multifamily properties which are also available to low income households at affordable rent levels.

Crime Prevention Seizure – To account for the receipt of 1% of Federal seizures from illegal narcotic activities, and the expenditure of such assets to fund crime prevention programs such as DARE.

State Seizure – To account for the receipt of seized assets from illegal narcotic activities obtained through cooperation with State agencies and the expenditure of such assets for local law enforcement purposes.

Federal Seizure – To account for the receipt of seized assets from illegal narcotic activities obtained through cooperation with Federal agencies and the expenditure of such assets for local law enforcement purposes.

TDA / Article 3 – To account for bicycle and pedestrian projects. SBCTA oversees the disbursement of 2% of the Local Transportation Funds (LTF) made available to counties and cities for facilities geared towards the exclusive use of pedestrians and bicyclists.
103
City of Fontana, California
Non-Major Governmental Funds
Housing and Community Development Block Grant – To account for the receipts and expenditures of the City's entitlements under Federal Community Development Block Grant (CDBG) programs of the US Department of Housing and Urban Development (HUD).

AB 3229 State COPS Program – To account for State grant funds used to enhance policing services.

Office of Traffic Safety – To account for a State grant, matched with local funding, to augment abandoned vehicle towing.

Air Quality Management District – To account for receipts from the South Coast Air Quality Management District used for the purpose of reducing air pollution from motor vehicles.

Down Payment Assistance – To track receipts and expenditures for the HUD first time homebuyer assistance program.

Community Services Reimbursements – To account for after school programs funded through Proposition 49.

ASES ELO-P – To account for funding pertaining to afterschool and summer school enrichment programs for kindergarten (which may include transitional kindergarten) through sixth grade as described in California Education Code (EC) Section 46120.

Fontana Community Foundation – To account for costs associated with the Fontana Community Foundation, a separate legal entity governed by Section 501(c)(3) of the Internal Revenue Code of 1986 for the purpose of aiding and assisting in the implementation, improvement and maintenance of public services that preserve and promote the health and welfare and education of local citizenry of the City of Fontana.

Housing Authority AB 1486 – To account for receipts and expenditures of surplus land disposition proceeds as required for affordable housing under AB-1486.

Permanent Local Housing Allocation – To account for receipts and expenditures of the State Permanent Local Housing Allocation fund that must be used for housing-related projects and programs that assist unmet housing needs in the City.

Fire Protection District CFD – To account for special taxes levied on property developed after January 2, 2001 to finance fire protection and suppression services within the Community Facilities District.

Landscape Maintenance Districts – To account for special benefit assessments levied on property owners for landscape maintenance in various zones throughout the City.

Lighting District #3 - Hunter's Ridge – To account for special assessments imposed on property owners in the Hunter's Ridge area to pay for street lighting.
104
City of Fontana, California
Non-Major Governmental Funds
AB 2928 – To account for receipt of seized assets that were proceeds from or used in illegal activities.

Opioid Settlement – To account for receipts and expenditures of money from Opioid Settlements.

Economic Stimulus – To account for federal funds received due to COVID-19 to assist in the economic recovery of the City.

Traffic Congestion Relief – To account for the receipt of voter-approved (Measure I) tax revenue relating to the relief of traffic congestion through maintenance and upkeep of streets and highways.

ARPA County – To account for receipts from San Bernardino County for expenditures for enhancements to Veterans Park, Jack Bulik Park, Center Stage Theater and Cypress-Knoph Community.

Community Facilities Districts – To account for special taxes levied on property owners in the development for landscape maintenance, parks and street lighting in the City’s numerous special assessments districts.

Debt Service Funds
General Debt Service – To account for debt service payments on general City obligations.

Capital Project Funds
The Capital Project funds are used to account for the acquisition and construction of major capital facilities other than those financed by proprietary
funds.

Capital Reinvestment – To account for discretionary infrastructure projects.

Future Capital Projects – To account for capital improvement reimbursements from the San Bernardino County Transportation Authority (SBCTA) that is used for general infrastructure improvements throughout the City.

Storm Drain – To account for receipts from drainage fees imposed on developers, for the construction of storm drainage facilities within the City limits.

San Sevaine Flood Control – To account for flood control fees collected for the construction of flood control improvements in the San Sevaine Area.

Upper Etiwanda Flood Control Development – To account for flood control fees collected for the construction of flood control improvements.

Traffic Mitigation – To account for the revenues received from development impact fees which, in turn, are expended for traffic studies, planning and construction of traffic flow improvements.

Park Development – To account for receipts and expenditures from park development fees for new parks and renovation of existing parks.
105
City of Fontana, California
Non-Major Governmental Funds
Landscape Improvements – To account for landscaping improvement fees used to improve landscaping Citywide.

Library Capital Improvement – To account for developer impact fees used for the construction of library facilities.

Police Facility – To account for development impact fees to fund capital improvements of police facilities and equipment.

Capital Improvements – To account for monies expended on miscellaneous capital improvements.

General Government Improvement – To account for developer impact fees used for the capital construction of City facilities.

Underground Utilities – To account for developer fees used for offsetting the cost of relocating electrical and cable lines underground to enhance the appearance and the safety of the community.

Fire Assessment – To account for revenues from special tax assessments and for expenditures relating to fire prevention and protection.

Affordable Housing Trust – To account inclusionary housing and affordable housing developer impact fees to be used to construct, rehabilitate or subsidize affordable housing that complies with the Affordable Housing Trust Fund regulations.

Transactional Use Tax – To account for the proceeds of Measure T, a voter-approved one-cent local sales tax measure, and the related expenditures for essential City services Fire Protection District – To account for monies expended on capital improvements and equipment replacement for the Fontana Fire Protection District.

Fontana Housing Authority – To account for costs associated with the Housing Authority, a separate legal entity governed by California State Housing Authority law. The Housing Authority uses funds from the Fontana Redevelopment Agency's Low and Moderate Income Housing Fund and Federal Department of Housing and Urban Development Program Grants to actively improve and develop quality neighborhoods and housing opportunities throughout the City of Fontana.
106
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2025
Municipal
Traffic Prop Services
Gas Tax Safety 1B Fiscal Impact
Assets
Cash and investments 1,695,600 $ 97,205 $ 146,538 $ 26,053,507 $ Receivables
Accounts - - - 81,530
Assessments - - - -
Interest 12,068 692 1,043 185,434
Loans - - - -
Allowance for doubtful accounts - - - -
Leases - - - -
Prepaid expenses - - - -
Deposits - - - -
Due from other governments 511,653 5,340 - -
Inventories 200,326 473,074 - -
Land held for resale - - - -
Advances to other funds - - - -
Restricted assets
Cash and investments with fiscal agent - - - -
Total assets 2,419,647 $ 576,311 $ 147,581 $ 26,320,471 $ Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable 88,180 $ 1,702 $ - $ - $
Deposits Payable - - - -
Retentions payable - - - -
Due to other funds - - - -
Due to other governments - - - -
Unearned revenue - - - -
Advances from other funds - - - -
Total liabilities 88,180 1,702 - -
Deferred Inflows of Resources
Unavailable revenue - - - -
Leases - - - -
Total deferred inflows of resources - - - -
Fund Balances
Nonspendable 200,326 473,074 -
Restricted 2,131,141 101,535 147,581 26,320,471
Assigned - - - -
Unassigned - - - -
Total fund balances 2,331,467 574,609 147,581 26,320,471 Total liabilities, deferred inflows of
resources and fund balances 2,419,647 $ 576,311 $ 147,581 $ 26,320,471 $ Special Revenue
107
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2025
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Road
Solid Maintenance Crime
Waste and Home Prevention
Mitigation Rehabilitation Program Seizure
$ 8,658,706 8,287,670 $ 78,970 $ 34,008 $
- - - -
- - - -
52,315 68,300 827,266 242
- - 6,713,561 -
- - - -
- - - -
- - - 774
- - - -
1,030,177 2,613,199 47,242 -
- - - -
- - - -
- - - -
- - - -
$ 9,741,198 10,969,169 $ 7,667,039 $ 35,024 $
$ 984,891 105,811 $ 7,573 $ 15 $
- - - -
- - - -
- - - -
- - 7,540,828 -
- - 25,516 -
- - - -
984,891 105,811 7,573,917 15
- 1,304,742 77 -
- - - -
- 1,304,742 77 -
- - - 774
8,756,307 9,558,616 93,045 34,235
- - - -
- - - -
8,756,307 9,558,616 93,045 35,009
$ 9,741,198 10,969,169 $ 7,667,039 $ 35,024 $
Special Revenue
108
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2025
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Housing and
Community
State Federal Development
Seizure Seizure TDA / Article 3 Block Grant
$ 11,615,162 544,001 $ - $ - $
- - - -
- - - -
82,670 3,872 - -
- - - 1,166,296
- - - -
- - - -
- - - -
569,529 - - -
- - 14,466 387,615
- - - -
- - - -
- - - -
- - - 993,883
$ 12,267,361 547,873 $ 14,466 $ 2,547,794 $
$ 42,105 2,792 $ 847 $ 133,636 $
- - - 45,682
- - - -
- - 10,962 144,995
- - - 2,114,497
- - - -
- - - -
42,105 2,792 11,809 2,438,810
- - 14,466 137,112
- - - -
- - 14,466 137,112
569,529 - - -
11,655,727 545,081 - -
- - - -
- - (11,809) (28,128)
12,225,256 545,081 (11,809) (28,128)
$ 12,267,361 547,873 $ 14,466 $ 2,547,794 $
Special Revenue
109
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2025
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
AB 3229 Air Quality Down
State COPS Office of Management Payment
Program Traffic Safety District Assistance
$ 3,350,851 1,617,132 $ 839,063 $ - $
82,513 - - -
- - - -
23,849 - 5,972 -
- - - -
- - - -
- - - -
- - - -
1,891 - - -
- - 144,868 -
- - - -
- - - -
- - - -
- - - -
$ 3,459,104 1,617,132 $ 989,903 $ - $
$ 16,254 159,926 $ 14,235 $ - $
- - - -
- - 7,258 -
- - - -
- - - -
- 1,352,146 - -
- - - -
16,254 1,512,072 21,493 -
- - 74,567 -
- - - -
- - 74,567 -
1,891 - - -
3,440,959 105,060 893,843 -
- - - -
- - - -
3,442,850 105,060 893,843 -
$ 3,459,104 1,617,132 $ 989,903 $ - $
Special Revenue
110
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2025
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Community Fontana Housing
Services ASES Community Authority
Reimbursements ELO-P Foundation AB 1486
$ - - $ 472,266 $ 3,670,792 $
- - - -
- - - -
- - 3,361 26,127
- - - -
- - - -
- - - -
- - - -
- - - -
5,106,943 488,932 - -
- - - -
- - - -
- - - -
- - - -
$ 5,106,943 488,932 $ 475,627 $ 3,696,919 $
$ 1,325,365 23,652 $ - $ - $
- - - -
- - - -
3,781,578 382,659 - -
- - - -
- - - -
- - - -
5,106,943 406,311 - -
2,720,874 28,240 - -
- - - -
2,720,874 28,240 - -
- - - -
- 54,381 475,627 3,696,919
- - - -
(2,720,874) - - -
(2,720,874) 54,381 475,627 3,696,919
$ 5,106,943 488,932 $ 475,627 $ 3,696,919 $
Special Revenue
111
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2025
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Permanent Fire Lighting
Local Protection Landscape District #3
Housing District Maintenance Hunter's
Allocation CFD Districts Ridge
$ 5,062,079 878,799 $ 5,083,488 $ 89,073 $
- - - -
- - 29,994 169
36,029 - 36,181 634
- - - -
- - (6,359) (78)
- - - -
- - 373 -
- - - -
- 6,812 30,412 318
- - - -
- - - -
- - - -
- 51,758 - -
$ 5,098,108 937,369 $ 5,174,089 $ 90,116 $
$ - 13,306 $ 793,051 $ - $
- 4,067 - -
- - - -
- - - -
- 47,691 - -
- 872,304 - -
- - - -
- 937,368 793,051 -
- 6,812 - -
- - - -
- 6,812 - -
- - 373 -
5,098,108 - 4,380,665 90,116
- - - -
- (6,811) - -
5,098,108 (6,811) 4,381,038 90,116
$ 5,098,108 937,369 $ 5,174,089 $ 90,116 $
Special Revenue
112
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2025
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Traffic
Opiod Economic Congestion
AB 2928 Settlement Stimulus Relief
$ 893,856 171,631 $ 7,205,857 $ 12,284,174 $
- - - -
- - - -
6,362 1,222 - 87,432
- - - -
- - - -
- - - -
- - - -
- - - -
- - - 4,168,825
- - - -
- - - -
- - - -
- - 593,042 191
$ 900,218 172,853 $ 7,798,899 $ 16,540,622 $
$ 35,591 - $ 607,613 $ 489,558 $
- - - -
- - 833,578 414,294
- - - 3,014,644
- - - -
- - 6,242,307 -
- - - -
35,591 - 7,683,498 3,918,496
- - - 2,776,269
- - - -
- - - 2,776,269
- - - -
864,627 172,853 115,401 9,845,857
- - - -
- - - -
864,627 172,853 115,401 9,845,857
$ 900,218 172,853 $ 7,798,899 $ 16,540,622 $
Special Revenue
113
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2025
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Debt Service Capital Projects
Community
ARPA Facilities General Capital
County Districts Debt Service Reinvestment
$ 29,738,085 - $ 60,735 $ 51,934,721 $
- - - 62,205
246,140 - - -
211,661 - 432 366,659
- - - 125,000
(94,370) - - -
- - - 791,547
- - - -
- - - -
98,421 886,432 - -
- - - -
- - - 5,184,271
- - - 1,000,000
- - 2,261 133,707
$ 30,199,937 886,432 $ 63,428 $ 59,598,110 $
$ 1,443,525 170,801 $ - $ 1,816,858 $
- - - -
15,003 53,459 - 234,089
72,567 662,172 - -
- - - -
- - - -
- - - -
1,531,095 886,432 - 2,050,947
- 886,432 - 16,092
- - - 769,636
- 886,432 - 785,728
- - - -
28,668,842 - - -
- - 63,428 56,761,435
- (886,432) - -
28,668,842 (886,432) 63,428 56,761,435
$ 30,199,937 886,432 $ 63,428 $ 59,598,110 $
Special Revenue
114
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2025
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Upper
Future San Sevaine Etiwanda
Capital Storm Flood Flood Control
Projects Drain Control Development
$ 22,578,279 21,486,430 $ 2,777,772 $ 49,570 $
- - - -
- - - -
160,700 159,129 19,771 353
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- 5,250,894 - -
- 1,717,368 - -
3,318 - - -
$ 22,742,297 28,613,821 $ 2,797,543 $ 49,923 $
$ 367,663 - $ 59,165 $ - $
- - - -
109,573 21,757 - -
- - - -
- - - -
- - - -
- - - -
477,236 21,757 59,165 -
- - - -
- - - -
- - - -
- - - -
- - - -
22,265,061 28,592,064 2,738,378 49,923
- - - -
22,265,061 28,592,064 2,738,378 49,923
$ 22,742,297 28,613,821 $ 2,797,543 $ 49,923 $
Capital Projects
115
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2025
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Library
Traffic Park Landscape Capital
Mitigation Development Improvements Improvement
$ 19,287,798 34,399,531 $ 2,726,396 $ 1,551,706 $
- - 54,199 -
- - - -
137,280 244,837 19,405 11,044
- - - -
- - - -
- - - -
- - - -
- - - -
- 142,203 - -
- - - -
- - - -
- - - -
- 90 3,051 -
$ 19,425,078 34,786,661 $ 2,803,051 $ 1,562,750 $
$ 2,443,202 1,485,081 $ 63,402 $ 43,023 $
- - - -
146,606 33,852 3,073 -
- - - -
- - - -
- - - -
- - - -
2,589,808 1,518,933 66,475 43,023
- - - -
- - - -
- - - -
- - - -
- 33,267,728 - -
16,835,270 - 2,736,576 1,519,727
- - - -
16,835,270 33,267,728 2,736,576 1,519,727
$ 19,425,078 34,786,661 $ 2,803,051 $ 1,562,750 $
Capital Projects
116
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2025
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
General
Police Capital Government Underground
Facility Improvements Improvement Utilities
$ 10,795,812 4,736,686 $ 14,573,382 $ 1,209,267 $
- 12,052 4,156 -
- - - -
76,839 33,713 102,600 8,607
- - - -
- - - -
- - - -
- - - -
- - - -
4,635 - - -
- - - -
15,266,329 - - -
- - - -
- - - -
$ 26,143,615 4,782,451 $ 14,680,138 $ 1,217,874 $
$ 338,971 86,573 $ 141,514 $ - $
- - - -
17,503 225 - -
- - - -
- - - -
- - - -
1,717,368 - - -
2,073,842 86,798 141,514 -
- - - -
- - - -
- - - -
- - - -
- - - -
24,069,773 4,695,653 14,538,624 1,217,874
- - - -
24,069,773 4,695,653 14,538,624 1,217,874
$ 26,143,615 4,782,451 $ 14,680,138 $ 1,217,874 $
Capital Projects
117
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2025
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Affordable Fire
Fire Housing Transactional Protection
Assessment Trust Use Tax District
$ 5,811,478 843,986 $ 5,465,078 $ 6,823,996 $
71,026 15,352 - -
- - - -
207,528 6,007 - 48,569
1,000,000 - - -
- - - -
- - - -
475,000 - - -
- - - -
- - - -
- - - -
- - - -
- - - -
167,434 - - 14,015,276
$ 7,732,466 865,345 $ 5,465,078 $ 20,887,841 $
$ 134,861 57,951 $ - $ 385,379 $
35,104 - - -
- - - 1,721,878
- - - -
58,704 - - -
- - - -
- - - -
228,669 57,951 - 2,107,257
166,165 - - -
- - - -
166,165 - - -
475,000 - - -
- - - -
6,862,632 807,394 5,465,078 18,780,584
- - - -
7,337,632 807,394 5,465,078 18,780,584
$ 7,732,466 865,345 $ 5,465,078 $ 20,887,841 $
Capital Projects
118
City of Fontana, California
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2025
Assets
Cash and investments
Receivables
Accounts
Assessments
Interest
Loans
Allowance for doubtful accounts
Leases
Prepaid expenses
Deposits
Due from other governments
Inventories
Land held for resale
Advances to other funds
Restricted assets
Cash and investments with fiscal agent
Total assets
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Accounts payable
Deposits Payable
Retentions payable
Due to other funds
Due to other governments
Unearned revenue
Advances from other funds
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Leases
Total deferred inflows of resources
Fund Balances
Nonspendable
Restricted
Assigned
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Capital Projects
Total
Fontana Other
Housing Governmental
Authority Funds
$ 337,029,977 1,348,841 $
433,317 50,284
276,303 -
3,396,971 120,766
10,810,945 1,806,088
(100,807) -
7,289,365 6,497,818
476,147 -
571,420 -
15,688,493 -
673,400 -
25,701,494 -
2,717,368 -
16,006,141 42,130
$ 420,970,534 9,865,927 $
$ 13,884,072 - $
88,603 3,750
3,612,148 -
8,069,577 -
9,761,720 -
8,492,273 -
1,717,368 -
45,625,761 3,750
8,286,026 154,178
6,819,262 6,049,626
15,105,288 6,203,804
1,720,967 -
150,514,725 -
211,657,847 3,658,373
(3,654,054) -
360,239,485 3,658,373
$ 420,970,534 9,865,927 $
119
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2025
Municipal
Traffic Prop Services
Gas Tax Safety 1B Fiscal Impact
Revenues
Taxes - $ - $ - $ - $
Licenses and permits - - - -
Intergovernmental 5,993,341 - - -
Charges for services - - - 1,906,295
Fines and forfeitures - 64,059 - -
Special assessments - - - -
Investment earnings (loss) 81,816 3,689 6,007 1,040,994 Other revenue 177 - - -
Total revenues 6,075,334 67,748 6,007 2,947,289
Expenditures
Current
General government
City admininstration - - - -
Management services - - - -
Information technology - - - -
Human resources - - - -
Public safety
Police - - - -
Fire - - - -
Public works / Engineering 5,593,669 290,913 - -
Community development 77,537 - - -
Community services - - - -
Debt service
Principal - - - -
Interest - - - -
Total expenditures 5,671,206 290,913 - -
Excess (deficiency) of revenues
over (under) expenditures 404,128 (223,165) 6,007 2,947,289 Other Financing Sources (Uses)
Transfers in - - - -
Transfers out (385,440) - - (1,290,590)
Leases - - - -
Total other financing sources (uses) (385,440) - - (1,290,590) Net Change in Fund Balance 18,688 (223,165) 6,007 1,656,699 Fund Balances, Beginning of Year, as Previously
Presented 2,312,779 797,774 141,574 24,663,772
Adjustments - - - -
Fund Balances, Beginning of Year, as Adjusted 2,312,779 797,774 141,574 24,663,772 Fund Balances, End of Fiscal Year 2,331,467 $ 574,609 $ 147,581 $ 26,320,471 $ Special Revenue
120
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Road
Solid Maintenance Crime
Waste and Home Prevention
Mitigation Rehabilitation Program Seizure
$ - - $ - $ - $
- - - -
5,845,953 - 176,532 1,317
- 5,616,014 - -
- - - -
- - - -
302,808 352,740 - 1,544
- - - -
6,148,761 5,968,754 176,532 2,861
- - - -
- - - -
- - - -
- - - -
- - - 13,629
- - - -
4,021,404 964,342 - -
- 1,706,213 176,581 -
- 59,909 - -
- - - -
- - - -
4,021,404 2,730,464 176,581 13,629
2,127,357 3,238,290 (49) (10,768)
- - 11,733 -
- (320,230) - -
- - - -
- (320,230) 11,733 -
2,127,357 2,918,060 11,684 (10,768)
6,628,950 6,640,556 81,361 45,777
- - - -
6,628,950 6,640,556 81,361 45,777
$ 8,756,307 9,558,616 $ 93,045 $ 35,009 $
Special Revenue
121
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Housing and
Community
State Federal Development
Seizure Seizure TDA / Article 3 Block Grant
$ - - $ - $ - $
- - - -
4,222,079 7,463 119,810 1,969,227
- - - -
- - - -
- - - -
528,222 23,736 - -
- - - 304,780
4,750,301 31,199 119,810 2,274,007
- - - -
- - - -
158,483 - - -
- - - -
4,377,794 66,540 - 254,885
- - - -
- - 63,929 -
- - - 1,961,159
- - - -
- - - -
- - - -
4,536,277 66,540 63,929 2,216,044
214,024 (35,341) 55,881 57,963
- - - -
- - - (35,043)
- - - -
- - - (35,043)
214,024 (35,341) 55,881 22,920
12,011,232 580,422 (67,690) (51,048)
- - - -
12,011,232 580,422 (67,690) (51,048)
$ 12,225,256 545,081 $ (11,809) $ (28,128) $
Special Revenue
122
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
AB 3229 Air Quality Down
State COPS Office of Management Payment
Program Traffic Safety District Assistance
$ 504,723 - $ - $ - $
- - - -
- 295,897 282,924 -
- - - -
- - - -
- - - -
132,265 (6,607) 35,732 -
- - - -
636,988 289,290 318,656 -
- - 500 -
- - - -
- - - -
- - 16,359 -
124,295 289,289 - -
- - - -
- - 382,714 -
- - - -
- - - -
- - - -
- - - -
124,295 289,289 399,573 -
512,693 1 (80,917) -
- - - -
- - (12,090) (11,732)
- - - -
- - (12,090) (11,732)
512,693 1 (93,007) (11,732)
2,930,157 105,059 986,850 11,732
- - - -
2,930,157 105,059 986,850 11,732
$ 3,442,850 105,060 $ 893,843 $ - $
Special Revenue
123
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Community Fontana Housing
Services ASES Community Authority
Reimbursements ELO-P Foundation AB 1486
$ - - $ - $ - $
- - - -
6,017,179 5,621,138 - -
- - - -
- - - -
- - - -
- - 19,653 150,471
- - 2,500 -
6,017,179 5,621,138 22,153 150,471
- - 22,158 -
- - - -
- - - -
83,770 - - -
- - - -
- - - -
- - - -
- - - -
6,381,469 3,503,589 - -
- - - -
- - - -
6,465,239 3,503,589 22,158 -
(448,060) 2,117,549 (5) 150,471
- - - -
(676,103) (976,180) (6,620) -
- - - -
(676,103) (976,180) (6,620) -
(1,124,163) 1,141,369 (6,625) 150,471
(1,596,711) (1,086,988) 482,252 3,546,448
- - - -
(1,596,711) (1,086,988) 482,252 3,546,448
$ (2,720,874) 54,381 $ 475,627 $ 3,696,919 $
Special Revenue
124
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Permanent Fire Lighting
Local Protection Landscape District #3
Housing District Maintenance Hunter's
Allocation CFD Districts Ridge
$ - - $ 4,273 $ 10 $
279,002 - - -
- 679,024 - -
- - - -
- - - -
- - 4,494,525 34,946
203,507 - 195,350 3,577
- 19,473 - -
482,509 698,497 4,694,148 38,533
- - - -
- - - -
- - - -
- - - -
- - - -
264,860 - - -
- - 6,947,008 16,105
- 657,992 - -
- - 9,649 -
- - - -
- - - -
264,860 657,992 6,956,657 16,105
217,649 40,505 (2,262,509) 22,428
- - 2,878,473 -
(33,440) - (918,940) (7,000)
- - - -
(33,440) - 1,959,533 (7,000)
184,209 40,505 (302,976) 15,428
4,913,899 (47,316) 4,684,014 74,688
- - - -
4,913,899 (47,316) 4,684,014 74,688
$ 5,098,108 (6,811) $ 4,381,038 $ 90,116 $
Special Revenue
125
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Traffic
Opiod Economic Congestion
AB 2928 Settlement Stimulus Relief
$ - - $ - $ - $
- - - -
504,816 - 13,572,885 15,381,654
- - - -
- - - -
- - - -
37,878 7,192 - 558,943
- - - -
542,694 7,192 13,572,885 15,940,597
- - - -
- - 2,551,939 -
- - - -
- - - -
- - - -
- - - -
- - 11,020,944 12,374,611
94,100 - - -
- - - -
- - - -
- - - -
94,100 - 13,572,883 12,374,611
448,594 7,192 2 3,565,986
- - - -
- - - (450,220)
- - - -
- - - (450,220)
448,594 7,192 2 3,115,766
416,033 165,661 - -
- - 115,399 6,730,091
416,033 165,661 115,399 6,730,091
$ 864,627 172,853 $ 115,401 $ 9,845,857 $
Special Revenue
126
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Debt Service Capital Projects
Community
ARPA Facilities General Capital
County Districts Debt Service Reinvestment
$ 17,801 - $ - $ - $
- - - -
- 860,796 - -
- - - -
- - - -
15,984,294 - - -
1,195,729 - 47,437 2,163,172
- - - 727,196
17,197,824 860,796 47,437 2,890,368
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
12,422,314 1,039,868 - 12,255,975
304,944 - - 619,242
- - - -
- - 1,915,001 -
- - 2,075,350 -
12,727,258 1,039,868 3,990,351 12,875,217
4,470,566 (179,072) (3,942,914) (9,984,849)
9,998 - 3,994,350 16,890,285
(6,334,772) - - -
- - - -
(6,324,774) - 3,994,350 16,890,285
(1,854,208) (179,072) 51,436 6,905,436
30,523,050 (707,360) 11,992 49,855,999
- - - -
30,523,050 (707,360) 11,992 49,855,999
$ 28,668,842 (886,432) $ 63,428 $ 56,761,435 $
Special Revenue
127
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Upper
Future San Sevaine Etiwanda
Capital Storm Flood Flood Control
Projects Drain Control Development
$ - - $ - $ - $
1,018,616 - 34,025 -
- - - -
- - - -
- - - -
- - - -
924,777 596,685 112,243 2,032
- - - -
1,943,393 596,685 146,268 2,032
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
2,346,552 - 61,082 -
- - - -
- - - -
- - - -
- - - -
2,346,552 - 61,082 -
(403,159) 596,685 85,186 2,032
273,368 - 58,744 -
(98,460) (14,228,193) (8,320) -
- - - -
174,908 (14,228,193) 50,424 -
(228,251) (13,631,508) 135,610 2,032
22,493,312 42,223,572 2,602,768 47,891
- - - -
22,493,312 42,223,572 2,602,768 47,891
$ 22,265,061 28,592,064 $ 2,738,378 $ 49,923 $
Capital Projects
128
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Library
Traffic Park Landscape Capital
Mitigation Development Improvements Improvement
$ - - $ - $ - $
3,555,364 - - 92,809
- 929,108 - -
- 4,888,495 273,517 -
- - - -
- - - -
741,323 1,907,886 108,366 61,577
- - - -
4,296,687 7,725,489 381,883 154,386
- - - -
- 407,403 - -
- - - -
- - - -
- - - -
- - - -
5,371,141 4,558,407 340,482 -
- - - 66,847
- - - -
- - - -
- - - -
5,371,141 4,965,810 340,482 66,847
(1,074,454) 2,759,679 41,401 87,539
1,408,046 7,017,000 150,453 66,844
(123,970) (73,880) (11,720) (6,440)
- - - -
1,284,076 6,943,120 138,733 60,404
209,622 9,702,799 180,134 147,943
16,625,648 - 2,556,442 1,371,784
- 23,564,929 - -
16,625,648 23,564,929 2,556,442 1,371,784
$ 16,835,270 33,267,728 $ 2,736,576 $ 1,519,727 $
Capital Projects
129
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
General
Police Capital Government Underground
Facility Improvements Improvement Utilities
$ - - $ - $ - $
- 512,866 - -
63,332 - - -
- - 437,440 315,534
- - - -
- - - -
480,418 187,344 584,929 49,946
3,091,456 - - -
3,635,206 700,210 1,022,369 365,480
- - - -
- - - -
- - - -
- - - -
- 149,282 - -
- - - -
347,800 - - -
2,036,809 231,346 272,615 -
- - - -
- - - -
- - - -
2,384,609 380,628 272,615 -
1,250,597 319,582 749,754 365,480
13,903,875 231,346 221,490 -
(306,959) (38,880) - -
- - - -
13,596,916 192,466 221,490 -
14,847,513 512,048 971,244 365,480
9,222,260 4,183,605 13,567,380 852,394
- - - -
9,222,260 4,183,605 13,567,380 852,394
$ 24,069,773 4,695,653 $ 14,538,624 $ 1,217,874 $
Capital Projects
130
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Affordable Fire
Fire Housing Transactional Protection
Assessment Trust Use Tax District
$ - - $ - $ - $
710,956 317,839 - -
- - - -
- - - -
- - - -
- - - -
250,293 28,407 - 1,256,714
612,256 - - -
1,573,505 346,246 - 1,256,714
- - - -
- - - -
- - - -
- - - -
- - - -
- - - 3,797,150
- - - 21,940,917
7,321,808 102,396 - -
- - - -
1,179,888 - - -
135,503 - - -
8,637,199 102,396 - 25,738,067
(7,063,694) 243,850 - (24,481,353)
518,672 102,396 5,465,078 5,581,763
(3,050) (281,570) - (224,150)
5,274,296 - - -
5,789,918 (179,174) 5,465,078 5,357,613
(1,273,776) 64,676 5,465,078 (19,123,740)
8,611,408 742,718 - 37,904,324
- - - -
8,611,408 742,718 - 37,904,324
$ 7,337,632 807,394 $ 5,465,078 $ 18,780,584 $
Capital Projects
131
City of Fontana, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings (loss)
Other revenue
Total revenues
Expenditures
Current
General government
City admininstration
Management services
Information technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balance
Fund Balances, Beginning of Year, as Previously
Presented
Adjustments
Fund Balances, Beginning of Year, as Adjusted
Fund Balances, End of Fiscal Year
Capital Projects
Total
Fontana Other
Housing Governmental
Authority Funds
$ 526,807 - $
6,521,477 -
62,544,475 -
13,437,295 -
64,059 -
20,513,765 -
14,540,866 162,071
4,868,795 110,957
123,017,539 273,028
22,658 -
2,985,275 25,933
158,483 -
100,129 -
5,275,714 -
4,062,010 -
102,360,177 -
15,630,895 1,306
9,954,616 -
3,094,889 -
2,210,853 -
145,855,699 27,239
(22,838,160) 245,789
58,783,914 -
(26,884,192) (20,200)
5,274,296 -
37,174,018 (20,200)
14,335,858 225,589
315,493,208 3,432,784
30,410,419 -
345,903,627 3,432,784
$ 360,239,485 3,658,373 $
132
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) Revenues
Taxes - $ - $ - $ - $ - $ - $ - $ - $
Licenses and permits - - - - - - - -
Intergovernmental 6,042,980 6,042,980 5,993,341 (49,639) - - - - Charges for services - - - - - - - -
Fines and forfeitures - - - - 45,000 45,000 64,059 19,059 Special assessments - - - - - - - -
Investment earnings - - 81,816 81,816 - - 3,689 3,689
Contribution from property owners - - - - - - - -
Other revenue - - 177 177 - - - -
Total revenues 6,042,980 6,042,980 6,075,334 32,354 45,000 45,000 67,748 22,748 Expenditures
Current
General government
City council and commissions - - - - - - - -
City administration - - - - - - - -
Management services - - - - - - - -
Information Technology - - - - - - - -
Human resources - - - - - - - -
Public safety
Police - - - - - - - -
Fire - - - - - - - -
Public works / Engineering 6,108,790 7,154,110 5,593,669 1,560,441 44,190 45,020 290,913 (245,893) Community development 10,690 100,289 77,537 22,752 - - - - Community services - - - - - - - -
Debt service
Principal - - - - - - - -
Interest - - - - - - - -
Total expenditures 6,119,480 7,254,399 5,671,206 1,583,193 44,190 45,020 290,913 (245,893) Excess (deficiency) of revenues
over (under) expenditures (76,500) (1,211,419) 404,128 1,615,547 810 (20) (223,165) (223,145) Other Financing Sources (Uses)
Transfers in - - - - - - - -
Transfers out (385,440) (385,440) (385,440) - - - - -
Leases - - - - - - - -
Total other financing sources (uses) (385,440) (385,440) (385,440) - - - - - Net Change in Fund Balances (461,940) (1,596,859) 18,688 1,615,547 810 (20) (223,165) (223,145) Fund Balances - Beginning, as restated 2,312,779 2,312,779 2,312,779 - 797,774 797,774 797,774 - Fund Balances - Ending 1,850,839 $ 715,920 $ 2,331,467 $ 1,615,547 $ 798,584 $ 797,754 $ 574,609 $ (223,145) $ Special Revenue
Gas Tax Traffic Safety
133
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
- - - - - - - -
- - - - - - - -
1,250,000 1,250,000 1,906,295 656,295 3,000,000 3,000,000 5,616,014 2,616,014 - - - - - - - -
- - - - - - - -
- - 1,040,994 1,040,994 - - 352,740 352,740
- - - - - - - -
- - - - - - - -
1,250,000 1,250,000 2,947,289 1,697,289 3,000,000 3,000,000 5,968,754 2,968,754 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - 662,780 3,316,134 964,342 2,351,792
- - - - 1,831,130 2,028,074 1,706,213 321,861
- - - - 53,470 54,020 59,909 (5,889)
- - - - - - - -
- - - - - - - -
- - - - 2,547,380 5,398,228 2,730,464 2,667,764
1,250,000 1,250,000 2,947,289 1,697,289 452,620 (2,398,228) 3,238,290 5,636,518 - - - - - - - -
(1,290,590) (948,550) (1,290,590) - - - (320,230) (320,230) - - - - - - - -
(1,290,590) (948,550) (1,290,590) - - - (320,230) (320,230) (40,590) 301,450 1,656,699 1,697,289 452,620 (2,398,228) 2,918,060 5,316,288 24,663,772 24,663,772 24,663,772 - 6,640,556 6,640,556 6,640,556 - $ 24,623,182 24,965,222 $ 26,320,471 $ 1,697,289 $ 7,093,176 $ 4,242,328 $ 9,558,616 $ 5,316,288 $ Special Revenue
Municipal Services Fiscal Impact Solid Waste Mitigation 134
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
- - - - - - - -
7,319,440 10,521,380 5,845,953 (1,473,487) 820,000 6,950,597 176,532 (6,774,065) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - 302,808 302,808 - - - -
- - - - - - - -
- - - - - - - -
7,319,440 10,521,380 6,148,761 (1,170,679) 820,000 6,950,597 176,532 (6,774,065) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
11,146,983 5,465,920 4,021,404 7,125,579 - - - -
- - - - 942,140 6,745,663 176,581 6,569,082
- - - - - - - -
- - - - - - - -
- - - - - - - -
11,146,983 5,465,920 4,021,404 7,125,579 942,140 6,745,663 176,581 6,569,082 (3,827,543) 5,055,460 2,127,357 5,954,900 (122,140) 204,934 (49) (204,983) - - - - - - 11,733 11,733
- - - - - - - -
- - - - - - - -
- - - - - - 11,733 11,733
(3,827,543) 5,055,460 2,127,357 5,954,900 (122,140) 204,934 11,684 (193,250) 6,628,950 6,628,950 6,628,950 - 81,361 81,361 81,361 -
$ 2,801,407 11,684,410 $ 8,756,307 $ 5,954,900 $ (40,779) $ 286,295 $ 93,045 $ (193,250) $ Special Revenue
Road Maintenance and Rehabilitation Home Program
135
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
- - - - - - - -
10,000 10,000 1,317 (8,683) 75,000 75,000 7,463 (67,537) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - 1,544 1,544 3,000 3,000 23,736 20,736
- - - - - - - -
- - - - - - - -
10,000 10,000 2,861 (7,139) 78,000 78,000 31,199 (46,801) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
33,300 33,300 13,629 19,671 62,190 71,626 66,540 5,086
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
33,300 33,300 13,629 19,671 62,190 71,626 66,540 5,086
(23,300) (23,300) (10,768) 12,532 15,810 6,374 (35,341) (41,715) - - - - - - - -
- - - - - - - -
- - - - - - -
- - - - - - - -
(23,300) (23,300) (10,768) 12,532 15,810 6,374 (35,341) (41,715) 45,777 45,777 45,777 - 580,422 580,422 580,422 -
$ 22,477 22,477 $ 35,009 $ 12,532 $ 596,232 $ 586,796 $ 545,081 $ (41,715) $ Special Revenue
Crime Prevention Seizure State Seizures
136
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
- - - - - - - -
3,000,000 1,500,000 4,222,079 1,222,079 2,175,000 4,850,992 1,969,227 (2,881,765) - - - - - - - -
- - - - - - - -
- - - - - - - -
50,000 50,000 528,222 478,222 - - - -
- - - - - - - -
- 20,000 - - - - 304,780 304,780
3,050,000 1,570,000 4,750,301 1,700,301 2,175,000 4,850,992 2,274,007 (2,576,985) - - - - - - - -
- - - - - - - -
- - - - - - - -
433,611 - 158,483 275,128 - - - -
- - - - - - - -
6,140,906 2,363,790 4,377,794 1,763,112 311,270 254,885 254,885 - - - - - - - - -
- - - - - - - -
- - - - 2,282,190 4,071,477 1,961,159 2,110,318
- - - - - - - -
- - - - - - - -
- - - - - - - -
6,574,517 2,363,790 4,536,277 2,038,240 2,593,460 4,326,362 2,216,044 2,110,318 (3,524,517) (793,790) 214,024 3,738,541 (418,460) 524,630 57,963 (466,667) - - - - - - - -
- - - - (91,800) (35,043) (35,043) -
- - - - - - - -
- - - - (91,800) (35,043) (35,043) -
(3,524,517) (793,790) 214,024 3,738,541 (510,260) 489,587 22,920 (466,667) 12,011,232 12,011,232 12,011,232 - (51,048) (51,048) (51,048) - $ 8,486,715 11,217,442 $ 12,225,256 $ 3,738,541 $ (561,308) $ 438,539 $ (28,128) $ (466,667) $ Special Revenue
Federal Seizures Housing and Community Development Block Grant 137
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ 400,000 $ 400,000 $ 504,723 $ 104,723 $ - - - - - - - -
645,000 300,000 295,897 (349,103) - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - (6,607) (6,607) - - 132,265 132,265
- - - - - - - -
- - - - - - - -
645,000 300,000 289,290 (355,710) 400,000 400,000 636,988 236,988 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
497,874 460,840 289,289 208,585 257,000 343,251 124,295 218,956 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
497,874 460,840 289,289 208,585 257,000 343,251 124,295 218,956 147,126 (160,840) 1 (147,125) 143,000 56,749 512,693 455,944 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
147,126 (160,840) 1 (147,125) 143,000 56,749 512,693 455,944 105,059 105,059 105,059 - 2,930,157 2,930,157 2,930,157 - $ 252,185 (55,781) $ 105,060 $ (147,125) $ 3,073,157 $ 2,986,906 $ 3,442,850 $ 455,944 $ Special Revenue
AB 3229 State COPS Program Office of Traffic Safety
138
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
- - - - - - - -
304,000 280,000 282,924 (21,076) - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - 35,732 35,732 - - - -
- - - - - - - -
- - - - - - - -
304,000 280,000 318,656 14,656 - - - -
- - - - - - - -
3,000 - 500 2,500 - - - -
- - - - - - - -
- - - - - - - -
20,000 - 16,359 3,641 - - - -
- - - - - - - -
- - - - - - - -
583,261 63,350 382,714 200,547 - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
606,261 63,350 399,573 206,688 - - - -
(302,261) 216,650 (80,917) 221,344 - - - -
- - - - - - - -
(12,090) (12,090) (12,090) - - - (11,732) (11,732)
- - - - - - - -
(12,090) (12,090) (12,090) - - - (11,732) (11,732)
(314,351) 204,560 (93,007) 221,344 - - (11,732) (11,732) 986,850 986,850 986,850 - 11,732 11,732 11,732 -
-
$ 672,499 1,191,410 $ 893,843 $ 221,344 $ 11,732 $ 11,732 $ - $ (11,732) $ Special Revenue
Air Quality Management District Down Payment Assistance 139
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
- - - - - - - -
4,407,400 4,407,400 5,621,138 1,213,738 29,731,200 14,914,350 6,017,179 (8,897,171) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
4,407,400 4,407,400 5,621,138 1,213,738 29,731,200 14,914,350 6,017,179 (8,897,171) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - 130,141 83,770 46,371
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
3,872,821 3,842,090 3,503,589 369,232 27,223,400 13,422,443 6,381,469 7,040,974 - - - - - - - -
- - - - - - - -
3,872,821 3,842,090 3,503,589 369,232 27,223,400 13,552,584 6,465,239 7,087,345 534,579 565,310 2,117,549 1,582,970 2,507,800 1,361,766 (448,060) (1,809,826) - - - - - - - -
(372,300) (372,300) (976,180) (603,880) (372,300) (372,300) (676,103) (303,803) - - - - - - - -
(372,300) (372,300) (976,180) (603,880) (372,300) (372,300) (676,103) (303,803) 162,279 193,010 1,141,369 979,090 2,135,500 989,466 (1,124,163) (2,113,629) (1,086,988) (1,086,988) (1,086,988) - (1,596,711) (1,596,711) (1,596,711) - $ (924,709) (893,978) $ 54,381 $ 979,090 $ 538,789 $ (607,245) $ (2,720,874) $ (2,113,629) $ Community Services Reimbursements ASES ELO-P
Special Revenue
140
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - 19,653 19,653 - - 150,471 150,471
- - - - - - - -
2,500 - 2,500 - - - - -
2,500 - 22,153 19,653 - - 150,471 150,471
- - - - - - - -
22,178 - 22,158 20 - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
22,178 - 22,158 20 - - - -
(19,678) - (5) 19,673 - - 150,471 150,471
- - - - - - - -
(6,620) (6,620) (6,620) - - - - -
- - - - - - - -
(6,620) (6,620) (6,620) - - - - -
(26,298) (6,620) (6,625) 19,673 - - 150,471 150,471
482,252 482,252 482,252 - 3,546,448 3,546,448 3,546,448 - $ 455,954 475,632 $ 475,627 $ 19,673 $ 3,546,448 $ 3,546,448 $ 3,696,919 $ 150,471 $ Fontana Community Foundation Housing Authority AB 1486
Special Revenue
141
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
- - - - 235,000 235,000 279,002 44,002
3,562,525 1,500,000 679,024 (2,883,501) - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - 203,507 203,507
- - - - - - - -
- - 19,473 19,473 - - - -
3,562,525 1,500,000 698,497 (2,864,028) 235,000 235,000 482,509 247,509 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - 266,062 264,860 1,202
- - - - - - - -
3,515,208 1,333,940 657,992 2,857,216 - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
3,515,208 1,333,940 657,992 2,857,216 - 266,062 264,860 1,202 47,317 166,060 40,505 (6,812) 235,000 (31,062) 217,649 248,711 - - - - - - - -
- - - - (33,440) (33,440) (33,440) -
- - - - - - - -
- - - - (33,440) (33,440) (33,440) -
47,317 166,060 40,505 (6,812) 201,560 (64,502) 184,209 248,711 (47,316) (47,316) (47,316) - 4,913,899 4,913,899 4,913,899 - $ 1 118,744 $ (6,811) $ (6,812) $ 5,115,459 $ 4,849,397 $ 5,098,108 $ 248,711 $ Special Revenue
Permanent Local Housing Allocation Fire Protection District CFD 142
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ 3,250 3,250 $ 4,273 $ 1,023 $ 50 $ 50 $ 10 $ (40) $
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
4,356,200 4,863,900 4,494,525 138,325 42,510 35,140 34,946 (194) - - 195,350 195,350 - - 3,577 3,577
- - - - - - - -
- - - - - - - -
4,359,450 4,867,150 4,694,148 334,698 42,560 35,190 38,533 3,343 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
8,386,571 5,101,350 6,947,008 1,439,563 34,620 34,620 16,105 18,515 - - - - - - - -
9,387 - 9,649 (262) - - - -
- - - - - - - -
- - - - - - - -
8,395,958 5,101,350 6,956,657 1,439,301 34,620 34,620 16,105 18,515 (4,036,508) (234,200) (2,262,509) 1,773,999 7,940 570 22,428 21,858 2,281,280 972,730 2,878,473 597,193 - - - -
(918,940) (918,940) (918,940) - (7,000) (7,000) (7,000) - - - - - - - - -
1,362,340 53,790 1,959,533 597,193 (7,000) (7,000) (7,000) - (2,674,168) (180,410) (302,976) 2,371,192 940 (6,430) 15,428 21,858 4,684,014 4,684,014 4,684,014 - 74,688 74,688 74,688 -
$ 2,009,846 4,503,604 $ 4,381,038 $ 2,371,192 $ 75,628 $ 68,258 $ 90,116 $ 21,858 $ Special Revenue
Landscape Maintenance Districts Lighting District #3 Hunter's Ridge 143
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
- - - - - - - -
- - - - - - 13,572,885 (13,572,885)
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - 7,192 7,192 - - - -
- - - - - - - -
- - - - - - - -
- - 7,192 7,192 - - 13,572,885 (13,572,885)
- - - - - - - -
- - - - - - - -
- - - - - 2,955,129 2,551,939 403,190
- - - - - - - -
- - - - - - - -
75,000 - - 75,000 - - - -
- - - - - - - -
- - - - - 16,872,774 11,020,944 5,851,830
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
75,000 - - 75,000 - 19,827,903 13,572,883 6,255,020
(75,000) - 7,192 82,192 - (19,827,903) 2 (19,827,905)
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
(75,000) - 7,192 82,192 - (19,827,903) 2 (19,827,905)
165,661 165,661 165,661 - 115,399 115,399 115,399 -
$ 90,661 165,661 $ 172,853 $ 82,192 $ 115,399 $ (19,712,504) $ 115,401 $ (19,827,905) $ AB 2928 Economic Stimulus
Special Revenue
144
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
- - - - - - - -
30,033,825 5,524,500 15,381,654 14,652,171 - 2,001,676 860,796 (1,140,880) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - 558,943 (558,943) - - - -
- - - - - - - -
- - - - - - - -
30,033,825 5,524,500 15,940,597 14,093,228 - 2,001,676 860,796 (1,140,880) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
34,673,558 1,655,920 12,374,611 22,298,947 - 1,294,317 1,039,868 254,449 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
34,673,558 1,655,920 12,374,611 22,298,947 - 1,294,317 1,039,868 254,449 (4,639,733) 3,868,580 3,565,986 (8,205,719) - 707,359 (179,072) (886,431) - - - - - - - -
(450,220) (450,220) (450,220) - - - - -
- - - - - - - -
(450,220) (450,220) (450,220) - - - - -
(5,089,953) 3,418,360 3,115,766 (8,205,719) - 707,359 (179,072) (886,431) 6,730,091 6,730,091 6,730,091 (707,360) (707,360) (707,360) - $ 1,640,138 10,148,451 $ 9,845,857 $ (8,205,719) $ (707,360) $ (1) $ (886,432) $ (886,431) $ Traffic Congestion Relief ARPA County
Special Revenue
145
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ 19,050 19,050 $ 17,801 $ (1,249) $ - $ - $ - $ - $
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
15,507,990 17,077,190 15,984,294 476,304 - - 47,437 47,437 - - 1,195,729 1,195,729 - - - -
- - - - - - - -
- - - - - - - -
15,527,040 17,096,240 17,197,824 1,670,784 - - 47,437 47,437 - - - - - - - -
- - - - - - - -
- - - - 20,000 4,000 - 4,000
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
15,727,862 10,714,150 12,422,314 3,305,548 - - - -
282,659 - 304,944 (22,285) - - - -
- - - - - - - -
- - - - 1,915,001 1,915,001 1,915,001 -
- - - - 2,075,350 2,075,350 2,075,350 -
16,010,521 10,714,150 12,727,258 3,283,263 4,010,351 3,994,351 3,990,351 4,000 (483,481) 6,382,090 4,470,566 4,954,047 (4,010,351) (3,994,351) (3,942,914) 51,437 559,590 559,590 9,998 (549,592) 4,327,740 3,994,350 3,994,350 - (7,814,848) (7,587,950) (6,334,772) 1,480,076 - - - -
- - - - - - - -
(7,255,258) (7,028,360) (6,324,774) 930,484 4,327,740 3,994,350 3,994,350 - (7,738,739) (646,270) (1,854,208) 5,884,531 317,389 (1) 51,436 51,437 30,523,050 30,523,050 30,523,050 - 11,992 11,992 11,992 - $ 22,784,311 29,876,780 $ 28,668,842 $ 5,884,531 $ 329,381 $ 11,991 $ 63,428 $ 51,437 $ Community Facilities Districts General Debt Service
Special Revenue Debt Service
146
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
- - - - - - - -
600,000 - - (600,000) - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - 2,163,172 2,163,172 - - 596,685 596,685
- - - - - - - -
251,545 133,000 727,196 475,651 - - - -
851,545 133,000 2,890,368 2,038,823 - - 596,685 596,685 - - - - - - - -
- - - - - - - -
2,920,617 - - 2,920,617 - - - -
32,122 - - 32,122 - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
56,035,681 4,300,000 12,255,975 43,779,706 - 344,882 - 344,882 683,124 133,000 619,242 63,882 - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
59,671,544 4,433,000 12,875,217 46,796,327 - 344,882 - 344,882 (58,819,999) (4,300,000) (9,984,849) 48,835,150 - (344,882) 596,685 941,567 16,890,285 9,300,000 16,890,285 - - - - -
- - - - (151,420) (14,228,193) (14,228,193) -
- - - - - - - -
16,890,285 9,300,000 16,890,285 - (151,420) (14,228,193) (14,228,193) - (41,929,714) 5,000,000 6,905,436 48,835,150 (151,420) (14,573,075) (13,631,508) 941,567 49,855,999 49,855,999 49,855,999 49,855,999 42,223,572 42,223,572 42,223,572 42,223,572 $ 7,926,285 54,855,999 $ 56,761,435 $ 98,691,149 $ 42,072,152 $ 27,650,497 $ 28,592,064 $ 43,165,139 $ Capital Projects
Capital Reinvestments Future Capital Projects
147
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - 1,851,983 1,851,983 - - 1,239,766 1,239,766
- - - - - - 71,702,701 71,702,701
- - - - - - 24 24
- - 1,851,983 1,851,983 - - 72,942,491 72,942,491
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
835,622 170,250 - 835,622 - 20,514,651 34,457,743 (13,943,092) 2,075,000 2,075,000 149,970 1,925,030 - - - -
- - - - - 9,387 - 9,387
- - - - - - - -
- - - - - - - -
2,910,622 2,245,250 149,970 2,760,652 - 20,524,038 34,457,743 (13,933,705) (2,910,622) (2,245,250) 1,702,013 4,612,635 - (20,524,038) 38,484,748 59,008,786 - - - - - - - -
(19,280) (19,280) (19,280) - - - (15,032,172) (15,032,172) - - - - - - - -
(19,280) (19,280) (19,280) - - - (15,032,172) (15,032,172) (2,929,902) (2,264,530) 1,682,733 4,612,635 - (20,524,038) 23,452,576 43,976,614 1,575,590 1,575,590 1,575,590 1,575,590 36,446,215 36,446,215 36,446,215 36,446,215 $ (1,354,312) (688,940) $ 3,258,323 $ 6,188,225 $ 36,446,215 $ 15,922,177 $ 59,898,791 $ 80,422,829 $ Capital Projects
Sewer Expansion Community Facilities Districts
148
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
3,555,000 3,555,000 1,018,616 (2,536,384) 805,800 805,800 34,025 (771,775) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - 924,777 924,777 - - 112,243 112,243
- - - - - - - -
- - - - - - - -
3,555,000 3,555,000 1,943,393 (1,611,607) 805,800 805,800 146,268 (659,532) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
12,320,857 798,220 2,346,552 9,974,305 92,700 67,793 61,082 6,711 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
12,320,857 798,220 2,346,552 9,974,305 92,700 67,793 61,082 6,711 (8,765,857) 2,756,780 (403,159) 8,362,698 713,100 738,007 85,186 (652,821) - - 273,368 273,368 - 58,744 58,744 -
(98,460) (98,460) (98,460) - (8,320) (8,320) (8,320) -
- - - - - - - -
(98,460) (98,460) 174,908 273,368 (8,320) 50,424 50,424 - (8,864,317) 2,658,320 (228,251) 8,636,066 704,780 788,431 135,610 (652,821) 22,493,312 22,493,312 22,493,312 - 2,602,768 2,602,768 2,602,768 - $ 13,628,995 25,151,632 $ 22,265,061 $ 8,636,066 $ 3,307,548 $ 3,391,199 $ 2,738,378 $ (652,821) $ Storm Drain San Sevaine Flood Control
Capital Projects
149
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
- - - - - - - -
- - - - 610,000 610,000 929,108 319,108
- - - - 4,041,000 4,041,000 4,888,495 847,495
- - - - - - - -
- - - - - - - -
- - 2,032 2,032 - - 1,907,886 1,907,886
- - - - - - - -
- - - - - - - -
- - 2,032 2,032 4,651,000 4,651,000 7,725,489 3,074,489 - - - - - - - -
- - - - - - - -
- - - - - 2,037,011 407,403 1,629,608
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - 12,830 15,365,117 4,558,407 10,806,710
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - 12,830 17,402,128 4,965,810 12,436,318
- - 2,032 2,032 4,638,170 (12,751,128) 2,759,679 15,510,807 - - - - - 7,017,000 7,017,000 -
- - - - (73,880) (73,880) (73,880) -
- - - - - - - -
- - - - (73,880) 6,943,120 6,943,120 -
- - 2,032 2,032 4,564,290 (5,808,008) 9,702,799 15,510,807 47,891 47,891 47,891 - 23,564,929 23,564,929 23,564,929 - $ 47,891 47,891 $ 49,923 $ 2,032 $ 28,129,219 $ 17,756,921 $ 33,267,728 $ 15,510,807 $ Upper Etiwanda Flood Control Traffic Mitigation
Capital Projects
150
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
2,100,000 2,100,000 3,555,364 1,455,364 - - - -
- - - - - - - -
- - - - 650,000 650,000 273,517 (376,483)
- - - - - - - -
- - - - - - - -
- - 741,323 741,323 - - 108,366 108,366
- - - - - - - -
- - - - - - - -
2,100,000 2,100,000 4,296,687 2,196,687 650,000 650,000 381,883 (268,117) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
10,498,959 333,780 5,371,141 5,127,818 50,000 2,010,923 340,482 1,670,441 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
10,498,959 333,780 5,371,141 5,127,818 50,000 2,010,923 340,482 1,670,441 (8,398,959) 1,766,220 (1,074,454) 7,324,505 600,000 (1,360,923) 41,401 1,402,324 1,408,046 - 1,408,046 - - 150,453 150,453 -
(123,970) (123,970) (123,970) - (11,720) (11,720) (11,720) - - - - - - - - -
1,284,076 (123,970) 1,284,076 - (11,720) 138,733 138,733 - (7,114,883) 1,642,250 209,622 7,324,505 588,280 (1,222,190) 180,134 1,402,324 16,625,648 16,625,648 16,625,648 - 2,556,442 2,556,442 2,556,442 - $ 9,510,765 18,267,898 $ 16,835,270 $ 7,324,505 $ 3,144,722 $ 1,334,252 $ 2,736,576 $ 1,402,324 $ Park Development Landscape Improvements
Capital Projects
151
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
200,000 200,000 92,809 (107,191) 400,000 400,000 512,866 112,866 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - 61,577 61,577 - - 187,344 187,344
- - - - - - - -
- - - - - - - -
200,000 200,000 154,386 (45,614) 400,000 400,000 700,210 300,210 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - 98,500 461,285 149,282 312,003
- - - - - - - -
- - - - - - - -
66,847 - 66,847 - - 231,346 231,346 -
- - - - - - - -
- - - - - - - -
- - - - - - - -
66,847 - 66,847 - 98,500 692,631 380,628 312,003
133,153 200,000 87,539 (45,614) 301,500 (292,631) 319,582 612,213 66,844 - 66,844 - - 231,346 231,346 -
(6,440) (6,440) (6,440) - (38,880) (38,880) (38,880) -
- - - - - - - -
60,404 (6,440) 60,404 - (38,880) 192,466 192,466 -
193,557 193,560 147,943 (45,614) 262,620 (100,165) 512,048 612,213 1,371,784 1,371,784 1,371,784 - 4,183,605 4,183,605 4,183,605 - $ 1,565,341 1,565,344 $ 1,519,727 $ (45,614) $ 4,446,225 $ 4,083,440 $ 4,695,653 $ 612,213 $ Library Capital Improvement Police Facility
Capital Projects
152
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
- - - - - - - -
- - 63,332 63,332 - - - -
- - - - 430,000 430,000 437,440 7,440
- - - - - - - -
- - - - - - - -
- - 480,418 480,418 - - 584,929 584,929
- - - - - - - -
4,784,997 - 3,091,456 (1,693,541) - - - -
4,784,997 - 3,635,206 (1,149,791) 430,000 430,000 1,022,369 592,369 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
3,947,476 - 347,800 3,599,676 - 10,999,999 - 10,999,999 22,733,385 - 2,036,809 20,696,576 - 272,615 272,615 -
- - - - - - - -
- - - - - - - -
- - - - - 1,017,764 - 1,017,764
26,680,861 - 2,384,609 24,296,252 - 12,290,378 272,615 12,017,763 (21,895,864) - 1,250,597 23,146,461 430,000 (11,860,378) 749,754 12,610,132 13,903,875 - 13,903,875 - - 221,490 221,490 -
(306,959) - (306,959) - - - - -
- - - - - - - -
14,218,926 - 13,596,916 (622,010) - 221,490 221,490 -
(7,676,938) - 14,847,513 22,524,451 430,000 (11,638,888) 971,244 12,610,132 9,222,260 9,222,260 9,222,260 9,222,260 13,567,380 13,567,380 13,567,380 - $ 1,545,322 9,222,260 $ 24,069,773 $ 31,746,711 $ 13,997,380 $ 1,928,492 $ 14,538,624 $ 12,610,132 $ Capital Improvements General Government Improvement
Capital Projects
153
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
260,000 260,000 317,839 57,839 905,000 810,000 710,956 (99,044) - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - 28,407 28,407 - - 250,293 250,293
- - - - - - - -
- - - - - - 612,256 612,256
260,000 260,000 346,246 86,246 905,000 810,000 1,573,505 763,505 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
102,396 - 102,396 - 30,500 1,190,164 7,321,808 (6,131,644) - - - - - - - -
- - - - - 2,927,000 1,179,888 1,747,112
423,922 - - 423,922 - - 135,503 (135,503)
526,318 - 102,396 423,922 30,500 4,117,164 8,637,199 (4,520,035) (266,318) 260,000 243,850 510,168 874,500 (3,307,164) (7,063,694) (3,756,530) - - 102,396 102,396 - 518,672 518,672 -
(281,570) (344,460) (281,570) - (3,050) (3,050) (3,050) - - - - - - - 5,274,296 5,274,296
(281,570) (344,460) (179,174) 102,396 (3,050) 515,622 5,789,918 5,274,296 (547,888) (84,460) 64,676 612,564 871,450 (2,791,542) (1,273,776) 1,517,766 742,718 742,718 742,718 - 8,611,408 8,611,408 8,611,408 - $ 194,830 658,258 $ 807,394 $ 612,564 $ 9,482,858 $ 5,819,866 $ 7,337,632 $ 1,517,766 $ Fire Assessment Affordable Housing Trust
Capital Projects
154
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with Variance with
Original Final Actual Final Budget Original Final Actual Final Budget Budget Budget Amounts Positive (Negative) Budget Budget Amounts Positive (Negative) $ - - $ - $ - $ - $ - $ - $ - $
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - 974,130 1,256,714 282,584
- - - - - - - -
- - - - - - - -
- - - - - 974,130 1,256,714 282,584
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - 3,899,975 3,797,150 102,825
- - - - - 40,309,294 21,940,917 18,368,377
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - 44,209,269 25,738,067 18,471,202
- - - - - (43,235,139) (24,481,353) 18,753,786
5,150,000 - 5,465,078 - 5,581,763 5,581,763 -
- - - - (224,150) (224,150) (224,150) -
- - - - - - - -
5,150,000 - 5,465,078 - (224,150) 5,357,613 5,357,613 - 5,150,000 - 5,465,078 - (224,150) (37,877,526) (19,123,740) 18,753,786 - - - - 37,904,324 37,904,324 37,904,324 -
$ 5,150,000 - $ 5,465,078 $ - $ 37,680,174 $ 26,798 $ 18,780,584 $ 18,753,786 $ Transactional Use Tax Fire Protection District
Capital Projects
155
City of Fontana, California
Budgetary Comparison Schedules
Governmental Funds
For the Year Ended June 30, 2025
Revenues
Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Special assessments
Investment earnings
Contribution from property owners
Other revenue
Total revenues
Expenditures
Current
General government
City council and commissions
City administration
Management services
Information Technology
Human resources
Public safety
Police
Fire
Public works / Engineering
Community development
Community services
Debt service
Principal
Interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Leases
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances - Beginning, as restated
Fund Balances - Ending
Variance with
Original Final Actual Final Budget
Budget Budget Amounts Positive (Negative)
$ - - $ - $ - $
- - - -
- - - -
- - - -
- - - -
- - - -
55,000 55,000 162,071 107,071
- - - -
162,350 159,050 110,957 (51,393)
217,350 214,050 273,028 55,678
- - - -
- - - -
117,500 117,500 25,933 91,567
- - - -
- - - -
- - - -
- - - -
- - - -
52,140 46,450 1,306 50,834
- - - -
- - - -
- - - -
169,640 163,950 27,239 142,401
47,710 50,100 245,789 198,079
- - - -
(20,200) (20,200) (20,200) -
- - - -
(20,200) (20,200) (20,200) -
27,510 29,900 225,589 198,079
3,432,784 3,432,784 3,432,784 -
$ 3,460,294 3,462,684 $ 3,658,373 $ 198,079 $
Fontana Housing Authority
Capital Projects
156
City of Fontana, California
Combining Statement of Proprietary Net Position
Enterprise Funds
June 30, 2025
Water Stage
Operations Red Totals
Assets
Current Assets
Cash and investments 952,823 $ 800,485 $ 1,753,308 $
Accounts receivables - 50,113 50,113
Interest receivable 6,782 4,084 10,866
Loans receivable 1,024,221 - 1,024,221
Prepaid expenses - 393,312 393,312
Inventories - 34,319 34,319
Total current assets 1,983,826 1,282,313 3,266,139
Total assets 1,983,826 1,282,313 3,266,139
Liabilities
Current Liabilities
Accounts payable - 333,048 333,048
Unearned revenue - 88,000 88,000
Advances from other funds - 1,750,000 1,750,000
Total current liabilities - 2,171,048 2,171,048
Total liabilities - 2,171,048 2,171,048
Net Position
Unrestricted 1,983,826 (888,735) 1,095,091
Total net position 1,983,826 $ (888,735) $ 1,095,091 $
Business-type Activities
Enterprise Funds
157
City of Fontana, California
Combining Statement of Changes in Proprietary Net Position Enterprise Funds
June 30, 2025
Water Stage
Operations Red Totals
Operating Revenues
Charges for services - $ 273,239 $ 273,239 $
Total revenues - 273,239 273,239
Operating Expenses
Contractual - 1,047,637 1,047,637
Total operating expenses - 1,047,637 1,047,637
Operating income (loss) - (774,398) (774,398)
Non-Operating Revenues (Expenses)
Investment earnings 38,808 13,452 52,260
Other revenue (expenses) - 62,000 62,000
Total non-operating revenues (expenses) 38,808 75,452 114,260 Income (loss) before contributions
and transfers 38,808 (698,946) (660,138)
Change in Net Position 38,808 (698,946) (660,138)
Net Position, Beginning of Fiscal Year 1,945,018 (189,789) 1,755,229 Net Position, End of Year 1,983,826 $ (888,735) $ 1,095,091 $ Business-type Activities
Enterprise Funds
158
City of Fontana, California
Combining Statement of Cash Flows in Proprietary Net Position Enterprise Funds
June 30, 2025
Water Stage
Operations Red Totals
Operating Activities
Cash received from customers - $ 308,066 $ 308,066 $
Cash payments to suppliers of goods and services - (995,484) (995,484) Net Cash Provided by (Used For) Operating Activities - (687,418) (687,418) Noncapital Financing Activities
Operating grant received - 88,000 88,000
Advances from other funds - 1,250,000 1,250,000
Net Cash Provided by (Used For) Noncapital Financing Activities - 1,338,000 1,338,000 Investing Activities
Investment earnings 102,887 9,368 112,255
Net Cash Provided by Investing Activities 102,887 9,368 112,255 Net Increase (Decrease) in Cash and Cash Equivalents 102,887 659,950 762,837 Cash and Cash Equivalents - Beginning of Year 849,936 140,535 990,471 Cash and Cash Equivalents - End of Year 952,823 $ 800,485 $ 1,753,308 $ Reconciliation of Operating Income to Net Cash
Provided by (Used for) Operating Activities:

Operating Income (Loss) - $ (774,398) $ (774,398)
Adjustments to Reconcile Operating Income (Loss) to Net Cash Provided (Used) by Operating Activities
Other revenue (expenses) - 62,000 62,000
Changes in Assets and Liabilities
Accounts receivable - (27,173) (27,173)
Prepaid expenses - (158,806) (158,806)
Inventories - 9,493 9,493
Accounts payable - 201,466 201,466
Net Cash Provided by (Used For) Operating Activities - $ (687,418) $ (687,418) $ There were no non-cash investing, capital or financing activities for the year ended June 30, 2025.

Business-type Activities
Enterprise Funds
159
City of Fontana, California
Fiduciary Funds
Fiduciary Fund types include trust and custodial funds. Custodial funds are used to account for assets held by the government as an agent for individuals, private organizations, other governments and/or other funds.

Community Facilities District #2 – Village of Heritage – To account for the Village of Heritage CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #3 – Hunter’s Ridge – To account for the Hunter’s Ridge CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #4 – Walnut Village – To account for the Walnut Village CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #7 – County Club Estates– To account for the Country Club Estates CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #11 – Heritage West End – To account for the Heritage West End CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #12 – Sierra Lakes – To account for the Sierra Lakes CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #22 – Sierra Hills South – To account for the Sierra Hills South CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #31 – Citrus Heights North – To account for the Citrus Heights North CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #37 – Montelago – To account for the Montelago CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #70 – Avellino – To account for the Avellino CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #71 – Sierra Crest – To account for the Sierra Crest CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #80 – Bella Strada – To account for the Bella Strada CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #81 – Gabriella – To account for the Gabriella CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #74B – Citrus Summit – To account for the Citrus Summit CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #85 – The Meadows – To account for the Meadows CFD special taxes received and the payment of debt service related to bonds issued.
160
City of Fontana, California
Fiduciary Funds
Community Facilities District #86 – Etiwanda Ridge – To account for the Etiwanda Ridge CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #89 – Belrose – To account for the Belrose CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #90 – Summit at Rosena – To account for the Summit at Rosena CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #87 – El Paseo – To account for the El Paseo CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #88 – Sierra Crest II – To account for the Sierra Crest II CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #95 – Summit at Rosena II – To account for the Summit at Rosena II CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #106 – Mountainview – To account for the Mountainview CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #100 – Victoria – To account for the Victoria CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #99 – Victoria – To account for the Retreat CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #111 – Monterado – To account for the Monterado CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #107 – Highland - To account for the Highland CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #109 – Narra Hills - To account for the Narra Hills CFD special taxes received and the payment of debt service related to bonds issued.

Community Facilities District #112 – The Gardening Phase One - To account for the Gardening Phase One CFD special taxes received and the payment of debt service related to bonds issued. 161
City of Fontana, California
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2025
CFD #2 CFD #3 CFD #4 CFD #7
Heritage Hunter's Ridge Walnut Village Country Club
Assets
Cash and investments 76,896 $ 6,355 $ - $ - $
Cash and investments with fiscal agent - - - 543,950
Assessments receivable 445 - - -
Total assets 77,341 6,355 - 543,950
Liabilities
Due to other fund - - - 153
Total liabilities - - - 153
Net Position
Held for other organizations - - - -
Held in trust for other purposes 77,341 6,355 - 543,797 Total net position 77,341 $ 6,355 $ - $ 543,797 $
CFD #11 CFD #12 CFD #22 CFD #31
Heritage West End Sierra Lakes Sierra Hills South Citrus Heights North Assets
Cash and investments - $ - $ - $ - $
Cash and investments with fiscal agent 1,023,841 2,685,530 5,503,066 5,049,728 Assessments receivable - - - -
Total assets 1,023,841 2,685,530 5,503,066 5,049,728
Liabilities
Due to other funds - 12,227 - -
Total liabilities - 12,227 - -
Net Position
Held for other organizations - - - -
Held in trust for other purposes 1,023,841 2,673,303 5,503,066 5,049,728 Total net position 1,023,841 $ 2,673,303 $ 5,503,066 $ 5,049,728 $ CFD #37 CFD #70 CFD #71 CFD #74B
Montelago Avellino Sierra Crest Citrus Summit
Assets
Cash and investments - $ - $ - $ - $
Cash and investments with fiscal agent 575,503 283,953 833,232 786,017 Assessments receivable - - - -
Total assets 575,503 283,953 833,232 786,017
Liabilities
Due to other funds - - - -
Total liabilities - - - -
Net Position
Held for other organizations - - - -
Held in trust for other purposes 575,503 283,953 833,232 786,017 Total net position 575,503 $ 283,953 $ 833,232 $ 786,017 $ 162
City of Fontana, California
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2025
CFD #80 CFD #81 CFD #85 CFD #86
Bella Strada Gabriella The Meadows Etiwanda Ridge
Assets
Cash and investments - $ - $ 708,923 $ - $
Cash and investments with fiscal agent 2,168,222 1,019,439 2,427,365 647,115 Assessments receivable - - 9,530 -
Total assets 2,168,222 1,019,439 3,145,818 647,115
Liabilities
Due to other fund - - - -
Total liabilities - - - -
Net Position
Held for other organizations - - - -
Held in trust for other purposes 2,168,222 1,019,439 3,145,818 647,115 Total net position 2,168,222 $ 1,019,439 $ 3,145,818 $ 647,115 $ CFD #87 CFD #88 CFD #89 CFD #90
El Paseo Sierra Crest II Belrose Summit at Rosena
Assets
Cash and investments 239,559 $ 232,602 $ 193,257 $ 703,252 $ Cash and investments with fiscal agent 831,631 693,201 805,585 1,899,568 Assessments receivable 5,660 1,329 11,521 9,158
Total assets 1,076,850 927,132 1,010,363 2,611,978
Liabilities
Due to other fund - - - -
Total liabilities - - - -
Net Position
Held for other organizations - - - -
Held in trust for other purposes 1,076,850 927,132 1,010,363 2,611,978 Total net position 1,076,850 $ 927,132 $ 1,010,363 $ 2,611,978 $ CFD #95 CFD #106 CFD #100 CFD #99
Summit at Rosena II Mountainview Victoria Victoria
Assets
Cash and investments 327,843 $ 245,606 $ 208,503 $ 192,990 $ Cash and investments with fiscal agent 871,172 665,377 507,031 454,137 Assessments receivable 880 11,522 1,115 2,204
Total assets 1,199,895 922,505 716,649 649,331
Liabilities
Due to other fund - - - -
Total liabilities - - - -
Net Position
Held for other organizations - - - -
Held in trust for other purposes 1,199,895 922,505 716,649 649,331 Total net position 1,199,895 $ 922,505 $ 716,649 $ 649,331 $ 163
City of Fontana, California
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
June 30, 2025
CFD #107 CFD #109 CFD #111 CFD #112
Highland Narra Hills Monterado The Gardens Phase One
Assets
Cash and investments 145,879 $ 1,048,995 $ 286,080 $ 929,729 $ Cash and investments with fiscal agent 281,923 2,817,089 656,094 2,622,107 Assessments receivable 1,441 3,276 - 16,865
Total assets 429,243 3,869,360 942,174 3,568,701
Liabilities
Due to other fund - - - -
Total liabilities - - - -
Net Position
Held for other organizations - - - -
Held in trust for other purposes 429,243 3,869,360 942,174 3,568,701 Total net position 4 $ 29,243 $ 3,869,360 $ 942,174 $ 3,568,701 Trust Total All
Deposits Custodial Funds
Assets
Cash and investments 12,059,469 $ 17,605,938 $
Cash and investments with fiscal agent - 36,651,876
Assessments receivable - 74,946
Total assets 12,059,469 54,332,760
Liabilities
Due to other funds - 12,380
Accounts payable 60,528 60,528
Total Liabilities 60,528 72,908
Net Position
Held for other organizations 11,998,941 11,998,941
Held in trust for other purposes - 42,260,911
Total net position 11,998,941 $ 54,259,852 $

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164
City of Fontana, California
Statistical Section
June 30, 2025
This part of the City of Fontana's Annual Comprehensive Financial Report presents detailed information as a context for understanding what the information in the financial statements, not disclosures, and required supplementary information says about financial trends, revenue capacity, debt capacity, demographics, and operating information
Page
Financial Trends
These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time. 165 Revenue Capacity
These schedules contain information to help the reader assess the factors affecting the City's ability to generate its property and sales tax. 171 Debt Capacity
These schedules present information to help the reader assess the affordability of the City's current level of outstanding debt and the City's ability to issue additional debt in the future. 175
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place and to help make comparisons over time and with other governments. 179 Operating Information
These schedules contain information about the City's operations and resources to help the reader understand how the City's financial information relates to the services the City provides and the activities it performs. 181
Contents
2025 2024 2023 2022 2021
Governmental Activities
Net investment in capital assets $ 806,903,407 $ 727,931,362 $ 709,182,502 $ 675,178,954 $ 638,864,552 Restricted 258,967,937 270,351,706 280,618,903 272,038,102 253,988,209Unrestricted 210,251,205 167,213,809 101,770,977 63,341,636 92,731,842 Total governmental activities net position 1,276,122,549 1,165,496,877 1,091,572,382 1,010,558,692 985,584,603Business-type activities Net investment in capital assets $ 61,668,207 $ 59,154,883 $ 59,588,417 $ 53,603,455 $ 55,532,997 Unrestricted 21,948,217 23,187,671 20,847,432 21,292,372 20,735,496 Total business-type activities net position 83,616,424 82,342,554 80,435,849 74,895,827 76,268,493 Primary Government
Net investment in capital assets 868,571,614 787,086,245 768,770,919 728,782,409 694,397,549 Restricted 258,967,937 270,351,706 280,618,903 272,038,102 253,988,209Unrestricted 232,199,422 190,401,480 122,618,409 84,634,008 113,467,338 Total primary government net position 1,359,738,973 1,247,839,431 1,172,008,231 1,085,454,519 1,061,853,096 2020 2019 2018 2017 2016
Governmental Activities
Net investment in capital assets $ 689,365,068 $ 701,530,830 $ 720,068,559 $ 735,790,188 $ 755,220,959 Restricted 244,761,778 245,587,568 232,841,328 227,128,252 226,420,563Unrestricted (7,238,288) (13,423,646) (26,155,824) 9,377,716 2,951,934 Total governmental activities net position 926,888,558 933,694,752 926,754,063 972,296,156 984,593,456Business-type activities Net investment in capital assets $ 57,530,519 $ 59,255,628 $ 61,076,764 $ 61,798,043 $ 63,050,134 Unrestricted 20,771,902 23,039,788 21,347,594 22,291,772 23,458,142 Total business-type activities net position 78,302,421 82,295,416 82,424,358 84,089,815 86,508,276 Primary Government
Net investment in capital assets 746,895,587 760,786,458 781,145,323 797,588,231 818,271,093 Restricted 244,761,778 245,587,568 232,841,328 227,128,252 226,420,563Unrestricted 13,533,614 9,616,142 (4,808,230) 31,669,488 26,410,076 Total primary government net position 1,005,190,979 1,015,990,168 1,009,178,421 1,056,385,971 1,071,101,732 Fiscal Year

CITY OF FONTANA
Fiscal Year
(accrual basis of accounting)
Last Ten Fiscal Years

NET POSITION BY COMPONENT
165
2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Expenses
General government $ 36,820,523 $ 59,691,769 $ 32,752,857 $ 40,459,365 $ 41,709,051 $ 41,457,059 $ 33,660,288 $ 28,739,683 $ 45,299,507 $ 29,336,758 Public safety 138,396,589 129,566,172 109,638,340 111,899,427 111,355,247 102,004,716 96,951,615 93,262,299 84,299,901 77,928,071Public Works/Engineering 121,885,828 76,016,743 75,398,853 86,822,284 74,076,947 85,321,132 78,157,502 78,069,014 68,113,043 59,191,886 Community development 30,788,453 20,058,225 24,087,763 5,492,363 38,018,696 5,691,710 5,781,517 9,933,299 10,454,373 9,037,714Community services 24,946,832 22,000,117 10,394,270 13,344,407 13,155,951 15,553,958 17,458,437 17,272,167 15,370,237 14,762,425 Interest on long-term debt 2,249,103 2,132,683 2,133,651 2,132,558 1,860,542 2,001,629 1,981,911 2,608,411 2,392,153 2,153,414 Total governmental activities expenses 355,087,328 309,465,709 254,405,734 260,150,404 280,176,434 252,030,204 233,991,270 229,884,873 225,929,214 192,410,268 Business-type activities:

Sewer 30,049,708 26,898,880 26,260,033 24,541,611 24,980,302 26,759,827 22,026,753 22,261,294 20,786,533 18,837,548 Water - - - - - 12,200 19,520 1,390 6,032 44,104
Stage Red 1,047,637 228,160 - - - - - - - -
Interest on long-term debt 69,421 85,584 101,463 112,532 - - - - - - Total business-type activities 31,166,766 27,212,624 26,361,496 24,654,143 24,980,302 26,772,027 22,046,273 22,262,684 20,792,565 18,881,652 Total primary government expenses $ 386,254,094 $ 336,678,333 $ 280,767,230 $ 284,804,547 $ 305,156,736 $ 278,802,231 $ 256,037,543 $ 252,147,557 $ 246,721,779 $ 211,291,920 Program Revenues
Charges for Services:

General government $ 17,210,802 $ 10,640,617 $ 8,156,242 $ 7,581,528 $ 8,017,410 $ 7,614,444 $ 8,358,160 $ 12,022,779 $ 7,139,390 $ 6,864,125 Public safety 8,555,952 2,118,555 2,453,853 1,999,022 2,475,633 4,458,763 6,379,838 6,280,045 6,190,785 6,314,166 Public Works/Engineering 34,041,455 45,123,710 35,036,261 35,136,430 29,765,524 27,952,996 26,363,880 26,583,585 26,269,706 30,844,702 Community development 8,895,130 12,752,239 24,009,166 25,431,821 21,693,037 15,716,301 20,590,089 17,949,656 16,883,104 25,591,414 Community services 4,360,134 4,241,880 3,823,376 3,181,475 1,054,151 2,042,342 3,588,342 3,282,570 3,265,356 7,679,413 Operating contributions and grants 52,030,958 67,764,603 51,038,308 20,860,568 46,511,190 24,472,892 17,437,665 14,720,871 12,213,450 4,920,888 Capital contributions and grants 87,975,131 20,125,718 22,713,589 27,263,569 68,781,955 12,457,455 14,409,776 28,415,558 26,539,731 13,763,600 Total governmental activities program revenues 213,069,562 162,767,322 147,230,795 121,454,413 178,298,900 94,715,193 97,127,750 109,255,064 98,501,522 95,978,308 Business-type activities:

Charges for Services:

Sewer 32,169,541 29,024,699 27,542,299 26,819,169 25,358,711 24,922,787 23,116,983 21,703,872 19,539,503 18,248,953 Water - - - - - - - - - -
Operating contributions and grants - - - - - - - - - -
Capital contributions and grants 1,376,229 1,415,195 7,630,458 336,864 198,621 108,539 803,148 724,564 1,166,163 651,860 Total business-type activities program revenues 33,545,770 30,439,894 35,172,757 27,156,033 25,557,332 25,031,326 23,920,131 22,428,436 20,705,666 18,900,813 Governmental activities (142,017,766) (146,698,387) (107,174,939) (138,695,991) (101,877,534) (157,315,011) (136,863,520) (120,629,809) (127,427,692) (96,431,960) Business-type activities 2,379,004 3,227,270 8,811,261 2,501,890 577,030 (1,740,701) 1,873,858 165,752 (86,899) 19,161 Total primary government net expense $ (139,638,762) $ (143,471,117) $ (98,363,678) $ (136,194,101) $ (101,300,504) $ (159,055,712) $ (134,989,662) $ (120,464,057) $ (127,514,591) $ (96,412,799) Governmental activities:

CITY OF FONTANA

CHANGES IN NET POSITION
Last Ten Fiscal Years
(accrual basis of accounting)
Governmental activities:

Fiscal Year
166
2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
General Revenues and Other Changes in Net PositionGovernmental Activities:

Taxes:

Property taxes $ 117,937,074 $ 107,808,356 $ 95,730,662 $ 84,070,144 $ 76,703,234 $ 73,705,908 $ 65,123,274 $ 54,647,011 $ 52,097,345 $ 48,537,350 Sales taxes 64,522,195 55,887,448 59,102,489 56,726,526 51,408,188 42,958,630 44,564,309 38,663,576 37,844,293 38,442,282Franchise taxes 11,330,030 11,208,531 11,118,103 9,749,087 8,670,092 8,400,846 7,603,283 7,190,939 6,680,065 7,042,887 Business license taxes 10,880,842 11,943,284 8,395,990 7,583,660 6,676,592 6,280,132 6,419,287 5,898,298 5,714,262 5,215,605 Transient occupancy taxes 999,650 1,144,605 1,302,569 1,374,182 1,132,091 960,057 1,085,305 1,009,734 961,122 962,089 Motor vehicle in-lieu 457,577 759,269 301,474 459,175 156,222 167,850 101,761 112,007 94,030 82,436 Investment earnings 26,390,368 25,832,592 9,228,551 (10,525,380) 4,007,555 11,543,571 13,862,698 5,209,144 5,645,106 8,151,890 Other 10,995,750 7,558,825 4,274,678 11,900,515 9,175,913 3,747,676 2,378,892 5,045,968 3,670,692 3,718,814 Contributions not restricted to specific programs 6,662,636 6,680,574 17103880Gain/(Loss) on sale of capital assets - - - - - - - - - - Bond Proceeds -Extraordinary gain/(loss) on dissolution of redevelopment agency - - - - - - - - - - Transfers 2,222,339 2,382,950 3,659,260 2,949,200 2,643,692 2,744,147 2,665,400 1,891,022 2,262,500 2,109,800 Total governmental activities 252,398,461 231,206,434 210,217,656 164,287,109 160,573,579 150,508,817 143,804,209 119,667,699 114,969,415 114,263,153 Business-type activities:

Investment earnings 1,073,335 1,054,017 270,136 (748,794) 18,927 491,853 662,600 59,813 91,915 309,412Other 43,870 8,368 117,885 (176,562) 13,807 - - - - - Extraordinary gain/(loss) on dissolution of redevelopment agency - - - - - - - - - - Transfers (2,222,339) (2,382,950) (3,659,260) (2,949,200) (2,643,692) (2,744,147) (2,665,400) (1,891,022) (2,262,500) (2,109,800) Total business-type activities (1,105,134) (1,320,565) (3,271,239) (3,874,556) (2,610,958) (2,252,294) (2,002,800) (1,831,209) (2,170,585) (1,800,388)Total primary government $ 251,293,327 $ 229,885,869 $ 206,946,417 $ 160,412,553 $ 157,962,621 $ 148,256,523 $ 141,801,409 $ 117,836,490 $ 112,798,830 $ 112,462,765 Change in Net PositionGovernmental activities 110,380,695 84,508,047 63,519,269 57,112,170 58,696,045 (6,806,194) 6,940,689 (962,110) (12,458,277) 17,831,193 Business-type activities 1,273,870 1,906,705 (43,969) 4,936,705 (2,033,928) (3,992,995) (128,942) (1,665,457) (2,257,484) (1,781,227) Total primary government $ 111,654,565 $ 86,414,752 $ 63,475,300 $ 62,048,875 $ 56,662,117 $ (10,799,189) $ 6,811,747 $ (2,627,567) $ (14,715,761) $ 16,049,966

CITY OF FONTANA

CHANGES IN NET POSITION
Last Ten Fiscal Years
(accrual basis of accounting)
Fiscal Year
167
2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
General Fund:

Nonspendable $ 20,712,015 $ 23,112,718 $ 24,107,186 $ 383,755 $ 322,558 $ 396,090 $ 393,718 $ 464,839 $ 395,907 $ 429,023 $ 386,436 Restricted 15,581,705 1,832,888 12,398,214 1,510,351 1,510,351 1,341,403 1,236,229 1,151,682 1,071,523 1,087,820 1,158,751Committed 39,640,491 47,182,993 32,411,496 10,886,393 6,038,085 5,700,690 6,167,070 5,207,240 5,414,716 4,726,998 2,669,111 Assigned 4,597,197 6,428,514 3,143,811 33,944,406 33,944,406 27,473,651 26,455,278 25,141,842 24,446,674 34,514,464 21,789,340 Unassigned 35,679,595 25,491,914 45,200,677 77,336,531 75,240,512 63,564,012 60,465,811 55,080,691 54,121,364 46,558,441 54,561,190 Total $ 116,211,003 $ 104,049,027 $ 117,261,384 $ 124,061,436 $ 117,055,912 $ 98,475,846 $ 94,718,106 $ 87,046,294 $ 85,450,184 $ 87,316,746 $ 80,564,828 All Other Governmental Funds, other than General Fund:Nonspendable $ 1,726,997 $ 12,597,571 $ 21,632,793 $ 13,766,080 $ 12,607,667 $ 12,538,114 $ 3,019,097 $ 948,101 $ 5,715,188 $ 5,399,718 $ 106,500 Restricted 327,508,969 282,012,952 268,220,689 270,527,750 250,955,642 213,552,839 207,168,717 194,769,129 188,197,328 187,496,268 182,582,223 Committed - - - - - - - - - - -
Assigned 214,916,170 206,316,506 172,257,648 152,557,359 148,248,879 110,069,155 124,981,347 125,032,314 120,713,623 107,535,831 94,339,773Unassigned (16,056,073) (11,481,993) (4,202,017) (1,599,859) (1,605,563) (1,550,470) (5,614,358) (13,245,428) (17,891,929) (24,005,611) (31,658,357) Total Other Governmental Funds 528,096,063 $ $ 489,445,036 $ 457,909,113 $ 435,251,330 $ 410,206,625 $ 334,609,638 $ 329,554,803 $ 307,504,116 $ 296,734,210 $ 276,426,206 $ 245,370,139 Fiscal Year
to ack
Last Ten Fiscal Years

FUND BALANCES - GOVERNMENTAL FUNDS

CITY OF FONTANA
168
2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenues:

Taxes $ 205,680,880 $ 188,066,319 $ 175,658,307 $ 159,517,348 $ 144,690,732 $ 132,341,375 $ 124,795,458 $ 107,409,558 $ 103,297,087 $ 100,200,213 Licenses and permits 13,146,534 17,776,926 18,417,398 18,797,242 14,284,661 9,547,162 12,402,513 10,713,155 12,811,481 18,626,256 Intergovernmental 73,588,086 66,668,490 55,559,853 29,659,271 39,222,825 32,980,850 24,566,107 19,884,450 20,108,576 20,328,373 Charges for services 36,298,710 34,302,878 31,466,671 31,138,289 25,991,512 22,778,927 28,474,357 27,447,010 19,659,882 26,783,977 Fines and forfeitures 742,106 771,960 770,275 775,399 1,683,660 3,735,492 3,812,587 3,515,710 4,021,872 4,472,790 Special assessments 20,513,765 19,227,946 19,273,068 18,389,887 18,320,914 18,136,360 17,040,757 16,758,987 16,270,692 16,040,403 Investment earnings 25,500,414 25,065,826 8,106,190 (11,566,369) 4,361,840 11,322,972 13,662,906 5,203,257 5,623,634 8,110,868 Contribution from property owners 71,702,701 12,437,929 10,815,577 21,704,957 59,507,176 5,194,646 4,480,225 18,695,684 14,728,436 -Other revenue 11,894,391 6,340,782 5,657,589 10,295,120 27,660,909 4,983,802 3,897,361 11,027,048 8,280,834 8,528,720 Total Revenues 459,067,587 370,659,056 325,724,928 278,711,144 335,724,229 241,021,586 233,132,271 220,654,859 204,802,494 203,091,600 Expenditures:

General government 41,622,242 56,592,030 39,184,574 37,876,497 41,481,736 35,212,913 30,213,300 29,643,233 28,048,281 22,040,327 Public safety 139,187,782 127,880,980 120,284,592 115,338,172 105,542,219 97,778,504 92,004,052 87,292,864 82,284,307 77,542,546 Public Works/Engineering 173,941,062 124,419,828 81,623,328 92,182,528 90,269,718 81,064,072 48,365,008 50,928,686 42,536,770 34,416,628 Community development 31,961,732 23,633,775 24,973,745 7,086,769 4,597,019 4,260,620 4,324,744 4,597,292 5,390,496 4,048,697 Community services 24,182,927 21,077,331 18,477,679 14,835,474 10,832,457 13,648,401 15,348,654 15,439,409 14,443,168 14,190,508 Capital outlay - - - - - - 12,422,973 20,640,164 11,990,495 18,772,727 Debt service:

Principal 4,228,166 2,809,425 1,818,822 1,302,474 1,230,000 1,165,000 1,105,000 1,055,000 1,015,000 2,025,000 Interest 2,249,103 2,183,983 2,250,517 2,047,366 1,881,529 2,021,463 2,000,711 2,622,940 2,405,916 2,687,661 Payments on refunded bonds - prior - - - 5,089,012 - - - - - - Debt issuance cost - - - 477,600 - - - -
Total Expenditures 417,373,014 358,597,352 288,613,257 276,235,892 255,834,678 235,150,973 205,784,442 212,219,588 188,114,433 175,724,094 Excess of revenues
over (under) expenditures $ 41,694,573 $ 12,061,704 $ 37,111,671 $ 2,475,252 $ 79,889,551 $ 5,870,613 $ 27,347,829 $ 8,435,271 $ 16,688,061 $ 27,367,506

CITY OF FONTANA

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
(modified accrual basis of accounting)
Fiscal Year
169
2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Other financing sources (uses)
Transfers in $ 94,659,095 $ 79,575,321 $ 58,958,019 $ 52,345,864 $ 44,655,190 $ 28,172,553 $ 26,675,264 $ 31,648,373 $ 29,113,977 $ 26,797,538 Transfers out (95,043,356) (79,853,251) (57,774,409) (49,517,194) (42,078,498) (25,905,096) (24,545,777) (29,963,316) (27,373,831) (24,785,743) Long-term debt issued - - (748,199) 23,125,000 - - - - - - Lease Issued (as lessee) 9,093,614 161,022 108,141
Other financing sources - SBITA 404,503 2,459,222Premium on bonds issued - - 261,790 3,920,250 - - - - - - Proceeds from Bond Issuance - - - - - - - - - -
Sale of capital assets 4,574 4,116,534 77,886 209,774 11,710,810 674,505 245,183 3,855 13,235 3,184,220 Total other financing sources (uses) $ 9,118,430 $ 6,458,848 $ 775,087 $ 30,191,835 $ 14,287,502 $ 2,941,962 $ 2,374,670 $ 1,688,912 $ 1,753,381 $ 5,196,015 Extraordinary gain/(loss) on dissolution
of redevelopment agency - - - - - - - - - -
Net change in fund balances 50,813,003 18,520,552 37,886,758 32,667,087 94,177,053 8,812,575 29,722,499 10,124,183 18,441,442 32,563,521Debt service as a percentage of noncapital 1.6% 1.4% 1.4% 1.2% 1.2% 1.4% 1.6% 1.9% 1.9% 3.0% expenditures
(modified accrual basis of accounting)
Last Ten Fiscal Years

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

CITY OF FONTANA
170
Total
Total Taxable Direct
Fiscal Residential Commercial Industrial Less: Assessed Tax Year Property Property Property Other Exemptions Value Rate 2025 19,523,042 $ 2,252,842 $ 8,181,925 $ 4,393,891 1,284,935 $ 33,066,765 0.2178% 2024 18,333,904 2,091,086 6,721,391 4,281,801 1,255,374 30,172,808 0.2177%2023 16,977,881 1,877,761 5,569,502 3,822,426 1,228,264 27,019,306 0.2182%2022 15,528,346 1,795,936 4,793,734 3,155,412 1,247,727 24,025,701 0.2172%2021 14,609,093 1,702,974 4,221,433 3,176,113 1,206,069 22,503,544 0.2163%2020 13,789,451 1,653,449 3,865,352 3,035,990 1,184,156 21,160,086 0.2161%2019 13,105,716 1,512,467 3,269,699 2,909,966 1,131,418 19,666,430 0.2226%2018 12,119,011 1,424,642 2,495,301 2,790,019 1,107,737 17,721,236 0.2225%2017 11,467,647 1,367,110 2,337,790 2,728,389 1,081,775 16,819,161 0.2222%2016 10,881,178 1,330,490 2,154,179 2,682,921 1,066,662 15,982,106 0.2231% Source: San Bernardino County Auditor/ControllerNotes: In 1978, the voters of the State of California passed Proposition 13 which limited taxes to a total maximum rate of 1%, based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum of 2%). With few exceptions, property is only reassessed as a result of new construction activity or at the time it is sold to a new owner. At that point, the property is reassessed based upon the added value of the construction or at the purchase price (market value) or economic value of the property. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above. (in thousands of dollars)
Last Ten Fiscal Years

ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY

CITY OF FONTANA
171
2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Direct Rates:

City basic rate 0.032 $ 0.032$ 0.032$ 0.032$ 0.032$ 0.032$ 0.032$ 0.032$ 0.032$ $ 0.032 Fontana Unified School District 0.273 0.273 0.273 0.273 0.273 0.273 0.273 0.273 0.273 0.273Education Revenue Augmentation Fund 0.222 0.222 0.222 0.222 0.222 0.222 0.222 0.222 0.222 0.222 Fontana Fire Protection District 0.186 0.186 0.186 0.186 0.186 0.186 0.186 0.186 0.186 0.186 County of San Bernardino 0.147 0.147 0.147 0.147 0.147 0.147 0.147 0.147 0.147 0.147 Chaffey Community College 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 Inland Empire Utilities Agency- 1969 Annex 0.029 0.029 0.029 0.029 0.029 0.029 0.029 0.029 0.029 0.029 Flood Control 0.026 0.026 0.026 0.026 0.026 0.026 0.026 0.026 0.026 0.026 Others 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 0.043 Basic Levy (1) 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 Overlapping Rates (2)
Chaffey Community College 0.0100 0.0100 0.0137 0.0177 0.0111 0.0241 0.0153 0.0088 0.0116 0.0113 Chaffey High School 0.0318 0.0316 0.0294 0.0371 0.0352 0.0375 0.0402 0.0279 0.0319 0.0409 Colton Unified School 0.0593 0.0687 0.0656 0.1081 0.1031 0.1016 0.1116 0.0939 0.1454 0.1169 Etiwanda Elementary Bond 0.0242 0.0238 0.0323 0.0233 0.0283 0.0034 0.0286 0.0169 - - Fontana Unified School District 0.0387 0.0354 0.0484 0.0520 0.0671 0.0420 0.0890 0.1113 0.1117 0.1145 Metropolitan Water Agency - Original 0.0070 0.0035 0.0035 0.0035 0.0035 0.0035 0.0035 0.0035 0.0035 0.0035 Rialto Unified School 0.0659 0.1556 0.0746 0.0829 0.0805 0.0848 0.0771 0.0957 0.0992 0.1194 San Bernardino Community College 0.0370 0.0452 0.0450 0.0534 0.0651 0.0562 0.0407 0.0376 0.0350 0.0403 San Bernardino Valley Muni Water 0.1100 0.1200 0.1300 0.1300 0.1425 0.1425 0.1525 0.1525 0.1625 0.1625 Total Tax Rate 1.3839 1.4938 1.4425 1.5080 1.5364 1.4956 1.5585 1.5481 1.6008 1.6093 City Share of 1% levy per Prop 13 (3) 0.21785 0.21785 0.21785 0.21785 0.21785 0.21785 0.21785 0.21785 0.21785 0.21785 Total Direct Rate (4) 0.2178 0.2177 0.2182 0.2229 0.2229 0.2228 0.2226 0.2225 0.2222 0.2231 Source: San Bernardino County Assessor 2015/16 - 2024/25 Tax Rate Table (1) In 1978, California voters passed Proposition 13 which set the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of any voter approved bonds.(4) Total Direct Rate is the weighted average of all individual direct rates for the City of Fontana. (3) City's share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the city.(2) Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all city property owners.

CITY OF FONTANA

DIRECT AND OVERLAPPING PROPERTY TAX RATES
(Rate per $100 of assessed value)
Last Ten Fiscal Years
Fiscal Year
172
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Tax Payer Value Rank Value Value Rank Value
Duke Realty LP $ 817,934,606 1 2.47% $ - - -
Rexford Industrial Realty LP 686,590,067 2 2.08% - - -
GLC Fontanna LLC 241,731,565 3 0.73% - - -
LBA Realty 219,166,577 4 0.66% - - -
San Gabriel Valley Water Company 213,121,619 5 0.64% 153,866,166 1 0.96%Lit Industrial LP 177,654,815 6 0.54% - - - Fontana Foothills Commerce Center LP 167,292,848 7 0.51% - - - Target Corporation 157,499,973 8 0.48% 88,195,302 3 0.55% 1-15 Logistics LLC 148,598,730 9 0.45% - - -
Vintage Park East LLC 143,828,027 10 0.43% 121,980,229 2 0.76%Francisco Street L P - - - 84,722,871 4 0.53% Intex Properties Inland Empire Corp - - - 81,286,443 5 0.51% Bre DDR Crocodile Falcon - - - 70,692,309 6 0.44%
North Fontana Investment Company LLC - - - 67,726,969 7 0.42% John Hancock Life Insurance Company - - - 58,003,213 8 0.36% JH Research USA LLC - - - 56,940,809 9 0.36%
10681 Production Avenue LLC - - - 54,732,671 10 0.34%
$ 2,973,418,827 8.99% $ 838,146,982 5.24%
Source: San Bernardino County Assessor 2024/25 and 2015/16 Combined Tax Rolls 2025 2016

CITY OF FONTANA

PRINCIPAL PROPERTY TAXPAYERS
Current Year and Nine Years Ago
173
Fiscal Year Taxes Levied Collections
Ended for the Percentage in Subsequent Percentage
June 30 Fiscal Year Amount of Levy Years(1) Amount of Levy 2025 $ 248,185,915 $ 252,587,146 101.77% N/A $ 259,580,889 104.59% 2024 225,258,107 230,646,962 102.39% N/A 245,790,595 109.12% 2023 200,945,869 205,420,805 102.23% N/A 215,154,745 107.07% 2022 177,815,170 154,626,525 86.96% N/A 188,891,255 106.23% 2021 165,790,631 163,224,145 98.45% N/A 172,050,509 103.78% 2020 155,079,893 150,276,972 96.90% N/A 160,025,650 103.19% 2019 143,242,302 139,912,871 97.68% N/A 154,079,402 107.57% 2018 127,484,458 123,578,925 96.94% N/A 135,747,922 106.48% 2017 120,165,247 116,284,658 96.77% N/A 125,264,871 104.24% 2016 114,393,058 110,245,843 96.37% N/A 116,422,050 101.77% Notes: The amounts presented include City property taxes and Redevelopment Agency tax increment. This schedule also includes amounts collected by the City and Redevelopment Agency that were passed-through to other agencies.Source: San Bernardino Auditor-Controller's Office

CITY OF FONTANA

PROPERTY TAX LEVIES AND COLLECTIONS
Last Ten Fiscal Years
(2) Due to the dissolution of the former redevelopment agency, the property taxes collected in the former project areas are no longer remitted to the agencies. Assembly Bill 1X26 provides that revenues will only be allocated to make payments on the indebtedness; all remaining collections will be distributed to the other taxing entities based on the tax sharing formula.(1) Data provided by the San Bernardino County Assessor's Office for collection of prior year taxes does not segregate the information byfiscal year. Therefore, the City is not able to provide this information in the above schedule.

Fiscal Year of the Levy
Collected within the
Total Collections to Date
174
Business-type
Activities Total Percentage
Fiscal Personal Revenue Leases Payable/ Loan Payable Primary of Personal Per Year Population(1) Income(2) Bonds SBITA SANBAG Term Loan Government Income Capita 2025 219,172 $ 53,133,735 $ 8,942,717 $ 1,629,608 $ 3,037,192 $ 66,743,252 0.00% 242 2024 215,465 $ 6,643,432,345 55,293,712 1,727,175 2,037,010 3,947,736 63,005,633 0.95% 257 2023 213,851 6,340,682,150 57,368,689 86,356 2,444,412 4,842,202 64,741,659 1.02% 268 2022 212,809 5,680,510,637 59,449,893 106,709 2,851,815 5,720,869 68,129,286 1.20% 279 2021 213,944 5,432,476,000 38,780,145 - 3,259,217 6,584,027 48,623,389 0.90% 1812020 213,000 5,061,439,000 40,122,668 - 4,074,021 7,355,897 51,552,586 1.02% 1882019 212,078 4,775,796,000 41,400,191 - 3,873,854 8,264,879 53,538,924 1.12% 1952018 212,000 4,444,518,000 42,617,714 - 3,873,854 9,083,112 55,574,680 1.25% 2012017 212,786 4,159,001,000 43,785,237 - 3,873,854 9,886,898 57,545,989 1.38% 2062016 209,895 4,013,591,000 44,912,760 - 3,873,854 10,676,491 59,463,105 1.48% 214 Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statements.Personal Income amounts for the most recent fiscal year are not available at the issuance of this report. (1) Source: California State Department of Finance(2) Source: HDL Reports

CITY OF FONTANA

RATIO OF OUTSTANDING DEBT BY TYPE
Last Ten Fiscal Years
Governmental Activities
175
Ratio of Net Net
Total Lease Total Bonded Debt Bonded
Fiscal Assessed Revenue Net General to Assessed Debt per Year Population(1) Valuation(2) Bonds Bonded Debt Valuation Capita 2025 219,172 33,066,765,383 $ (3) $ 53,133,735 53,133,735 0.16% 242 2024 215,465 30,172,808,247 (3) 55,293,712 55,293,712 0.18% 257 2023 213,851 27,019,305,360 (3) 57,368,689 57,368,689 0.21% 268 2022 212,809 24,025,701,078 (3) 59,449,893 59,449,893 0.25% 279 2021 213,944 22,503,543,501 (3) 38,780,145 38,780,145 0.17% 181 2020 213,000 21,160,085,508 (3) 40,122,668 40,122,668 0.19% 188 2019 212,078 19,666,430,280 (3) 41,400,191 41,400,191 0.21% 195 2018 212,000 17,721,235,967 (3) 42,617,714 42,617,714 0.24% 201 2017 212,786 16,819,161,359 (3) 43,785,237 43,785,237 0.26% 206 2016 209,895 15,982,106,642 (3) 44,912,760 44,912,760 0.28% 214 (1) Source: California State Department of Finance(2) Assessed value has been used because the actual value of taxable property is not readily available in the State of California.

CITY OF FONTANA

RATIO OF GENERAL BONDED DEBT OUTSTANDING
Last Ten Fiscal Years
General Bonded
Debt
(3) Due to the dissolution of the redevelopment agency on January 31, 2012, total assessed value for the City is no longer reduced by the incremental value of the redevelopment project areas.

Note: General bonded debt is debt payable with governmental fund resources and general obligation bonds recorded in enterprise funds 176
City Assessed Valuation $ 33,066,765,383
Percentage Total Debt Net Bonded
Applicable(1) 6/30/25 Debt
OVERLAPPING TAX AND ASSESSMENT DEBT: Metropolitan Water District 0.657% $ 17,155,000 $ 112,708 Chaffey Community College District 16.807% 440,580,000 74,048,281 San Bernardino Community College District 3.669% 880,363,439 32,300,535 Chaffey Joint Union High School District 7.072% 640,477,530 45,294,571 Colton Joint Unified School District 16.409% 202,937,994 33,300,095 Fontana Unified School District 77.83% 389,334,841 303,007,627 Rialto Unified School District 8.000% 137,835,197 11,026,816 Etiwanda School District 29.789% 111,974,923 33,356,210 Colton Joint Unified School District Community Facilities District #3 100.000% 4,850,000 4,850,000 Etiwanda School District Community Facilities District #7 74.583% 5,530,000 4,124,440 Etiwanda School District Community Facilities District #8 35.493% 3,180,000 1,128,677 Etiwanda School District Community Facilities District #9 30.332% 5,870,000 1,780,488 Etiwanda School District Community Facilities District #2001-1 100.000% 2,015,000 2,015,000 Etiwanda School District Community Facilities District #2004-1 100.000% 15,500,000 15,500,000 City of Fontana Community Facilities Districts 100.000% 243,010,000 243,010,000 California Statewide Community Facilities District ADNo. 2020-3 100.000% 790,000 790,000 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $ 3,101,403,924 $ 805,645,448 DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT:

San Bernardino County General Fund Obligations 9.678% 100,765,000 9,752,037 San Bernardino County Flood Control District General Fund Obligation 9.678% 37,295,000 3,609,410 Chaffey Community College District General Fund Obligations 16.807% 21,770,000 3,658,884 Colton Joint Unified School District General Fund Obligations 16.409% 5,437,904 892,306 Fontana Unified School District Certificates of Participation 77.827% 15,350,000 11,946,445 Rialto Unified School District Certificates of Participation 8.000% 50,214,439 4,017,155 Cucamonga School District Certificates of Participation 4.908% 904,000 44,368 City of Fontana General Fund Obligations 100.000% 47,510,000 47,510,000 TOTAL GROSS DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT 279,246,343 $ $ 81,430,605 TOTAL OVERLAPPING DEBT $ 3,380,650,267 839,566,053
CITY DIRECT DEBT 63,706,060 TOTAL DIRECT AND OVERLAPPING DEBT $ 903,272,113 Notes:

Source: California Municipal Statistics, Inc.

CITY OF FONTANA

DIRECT AND OVERLAPPING BONDED DEBT
June 30, 2025
(1) For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable assessed value that is within the city's boundaries and dividing it by each unit's total taxable assessed value.Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government. 177
2025 2024 2023 2022 2021
Total assessed value of all real and personal property $ 33,066,765,383 (2) $ 30,172,808,247 (2) $ 27,019,305,360 (2) $ 24,025,701,078 (2) $ 22,503,543,501 (2) Debt limit percentage (1) 15% 15% 15% 15% 15%
Total debt limit 4,960,014,807 4,525,921,237 4,052,895,804 3,603,855,162 3,375,531,525Amount of debt applicable to debt limit 47,510,000 49,425,000 51,255,000 53,015,000 36,185,000Legal debt margin 4,912,504,807 4,476,496,237 4,001,640,804 3,550,840,162 3,339,346,525Total net debt applicable to the limit as a percentage of debt limit 0.96% 1.09% 1.26% 1.47% 1.07% 2020 2019 2018 2017 2016
Total assessed value of all real and personal property $ 21,160,085,508 (2) $ 19,666,430,280 (2) $ 17,721,235,967 (2) $ 16,819,161,359 (2) $ 15,982,106,642 (2) Debt limit percentage (1) 15% 15% 15% 15% 15%
Total debt limit 3,174,012,826 2,949,964,542 2,658,185,395 2,522,874,204 2,397,315,996Amount of debt applicable to debt limit 37,415,000 38,580,000 39,685,000 40,740,000 41,755,000Legal debt margin 3,136,597,826 2,911,384,542 2,618,500,395 2,482,134,204 2,355,560,996Total net debt applicable to the limit as a percentage of debt limit 1.18% 1.49% 1.61% 1.61% 1.74% (1) State of California Government Code §43605.

Source: San Bernardino County Tax Assessor's Office
(2) Due to the dissolution of the redevelopment agency on January 31, 2012, total assessed value for the City is no longer reduced by the incremental value of the redevelopment project areas.

Fiscal Year

CITY OF FONTANA

LEGAL DEBT MARGIN INFORMATION
Last Ten Fiscal Years
Fiscal Year
178
Personal Per
Income Capita
Calendar (thousands Personal Unemployment
Year Population(1) of dollars)(2) Income Rate(3)
2025 219,172 5.6%2024 215,465 30,833 6,757,749 5.0%
2023 213,851 29,650 6,351,724 4.4%
2022 212,809 5,708,525 26,693 3.4%
2021 213,944 5,432,476 25,392 4.9%
2020 213,000 5,061,439 23,763 10.1%
2019 212,078 4,775,796 22,519 3.1%
2018 212,000 4,444,518 20,965 3.6%
2017 212,786 4,159,001 19,545 5.5%
2016 209,895 4,013,591 19,122 6.2%
Sources: (1) California State Department of Finance
(2) HDL Reports(3) Ycharts

CITY OF FONTANA

DEMOGRAPHIC AND ECONOMIC STATISTICS
Last Ten Calendar Years
179
Percentage Percentage
Number of of Total City Number of of Total City
Employer Employees Rank Employment Employees Rank Employment Kaiser Permanente 7,587 1 6.96% 5,430 1 5.63%Fontana Unified School District 4,080 2 3.74% 5,000 2 5.19%Amazon.Com Services LLC 3,059 3 2.81%So California Permanente Medical Group 2,113 4 1.94% St Bernardine Medical Center 1,775 5 1.63%
City of Fontana (includes part-time employees) 1,345 6 1.23% 621 4 0.64%Walmart #6060 DC Drop Yard 1,149 7 1.05% 1,030 3 1.07% Walmart D C #6060 1,149 8 1.05% 0.00%Vpet USA, LLC 610 9 0.56% 0.00% Reyes Coca-Cola Bottling, LLC 450 10 0.41% 0.00%Costco Wholesale #627 333 5 0.35%U S F Reddaway 320 6 0.33%Estes West 317 7 0.33%Sierra Aluminum Company 312 8 0.32%Crown Technical Systems 297 9 0.31%Walmart Store #1756 290 10 0.30% 23,317 21.40% 13,950 14.47%
Note: "Total Employment" as used above represents the total employment of all employers located within City limits.

CITY OF FONTANA

PRINCIPAL EMPLOYERS
Current Year and Nine Years Ago
2025 2016
180
2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Function/Program
General Government
Administrative Services 2 3 2 1 5 5 5 5 5 5City Council 7777777777City Administration 12 12 12 11 11 10 10 9 9 8Human Resources 14 12 12 11 9 9 9 9 8 8Information Services 31 29 29 26 26 26 25 24 24 23Management Services 31 27 28 27 23 22 22 22 22 23 Police
Officers 217 217 217 217 203 202 199 194 194 194Civilians 101 95 95 95 107 102 102 99 96 94 Development Services 25 14 11 20 4 5 5 5 5 4Community Development 39 37 53 36 32 32 31 31 29 29Engineering 40 36 36 34 34 30 29 29Public Works & Engineering 132 135 91 95 96 96 95 94 94 93Community Services 48 48 49 50 46 46 46 46 46 46Fire 19 17 - - - - - - - - Total 678 654 646 632 605 596 590 575 568 563Notes: A full-time employee is scheduled to work 2,080 hours per year (including leave time). Source: City of Fontana, Office of Management & Budget Last Ten Fiscal Years

FULL-TIME CITY GOVERNMENT EMPLOYEES BY FUNCTION

CITY OF FONTANA
Full-time Equivalent Employees as of June 30,
181
2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Function/Program
General Government
Completed recruitment for full time position 55 55 50 55 50 52 47 50 55 41New maintenance CFD's/ Annexations formed 5243699257 Police
Arrests per sworn position 31 26 31 27 32 36 46 44 48 49.56Computer Aided Dispatch Entries per Dispatcher 4,582 4,499 4,492 6,169 5,875 5,999 5,109 5,187 5,172 5,157 Number of traffic collision reports processed 3,021 3,114 3,083 2,565 2,700 2,697 3,198 3,316 3,403 3,191 Building and Code Compliance
Building permits issued 5,796 5,353 8,467 3,000 3,000 3,665 3,529 5,565 5,100 3,400 Building inspections performed 40,084 47,000 47,000 20,000 20,000 12,870 19,858 28,560 33,000 25,000 Public Works
Miles of pavement rehabilitation 30 25 30 25 30 33 33 33 33 25 Graffiti Hotline calls completed 4,000 4,000 4,200 4,000 4,200 3,117 3,117 4,268 4,268 5,297Potholes filled 3,500 4,000 5,500 4,000 5,500 3,951 7,051 8,122 8,122 17,000 Community Services
Total Number of Recreation Program Participants 271,240 607,132 235,456 738,806 510,469 1,064,659 1,900,464 1,734,000 1,799,532 1,764,532 Source Links:

11.0 FYE 2025 Recruitment for FT Positions.pdf11.0 CFD Maintenance Formations.pdf11.0 Building Permits Issued.pdf11.0 Police Stats.pdf11.0 Public Works Stats.pdf11.0 No of Arrests.pdf11.0 No. of Recreation Participants.pdf11.0 Amt of Building Inspections.pdf Fiscal Year

CITY OF FONTANA

OPERATING INDICATORS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
182
2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Function/Program
Police
Stations 111111111 1
Contact stations 222222222 2
Engineering
Traffic signals 228 223 215 209 207 206 200 195 191 189 Public Works
Lane miles of streets 1,407 1,406 1,751 1,751 1,751 1,751 1,751 1,751 1,751 1,532Sanitary sewers (miles) 483 463 454 478 469 463 438 425 425 424 Community Services
Parks 545450504747464444 43
Playgrounds 46 46 46 44 42 42 41 39 39 38
Recreation Centers 141414141414101010 9
Sources: Various City departments

12.0 Police Stations and Contact Stations.pdf12.0 No of Traffic Signals.pdf12.0 FY 2024-25 Number of Parks and Playgrounds.pdf12.0 FY 2024-25 - No_ of Recreation Centers.pdf12.0 Lane Miles.pdf12.0 Sewer miles.pdf12.0A RE_ City Metrics for the Financial Statements FY24.msgNOTE: # of parks and playgroundsPreviously, the number of parks and playgrounds was obtained by IT within the city metrics information they provide to us. However, after confirmation with Dan West, PW Manager, he stated that IT's numbers include HOA parks and playgrounds that are not open to the entire City nor maintained by City.

Fiscal Year

CITY OF FONTAN
A

CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
183
Year of incorporation: 1952 Transportation:

Air: Ontario International Airport
Form of Government:Council - Manager
Bus: Omnitrans County Bus Service
Area in square miles: 42.4
Highways:

Miles of streets: 657 Interstate 10
Interstate 15
Sanitary sewers: 483 miles Interstate 210
State Highway 66
Storm drains: 162 miles
Streetscapes: 551 acres Rail:

Metrolink (Commuter)
Parks: 651 acres Burlington Northern/Santa Fe
Union Pacific
Bicycle trails: 10.4 miles
Water service:

Police protection: Cucamonga County Water District
City of Fontana San Gabriel Valley Water Co.

Number of stations 3 West San Bernardino County Water District Number of personnel:

Sworn 217 Sewer service:

Non-sworn 101 Inland Empire Utilities Agency
City of Fontana
City employees (full time): 678 City of Rialto
Fire protection: Education:

County of San Bernardino Elementary Schools 30
Number of stations 7 Middle Schools 7
Number of personnel 140 High Schools 5
Continuation High Schools 1
Online Learning 2
Adult School 1
Source:

13.0 Fontana Fire Protection District.pdf

13.0 Elementary Schools.pdf

13.0 Middle Schools.pdf

13.0 High Schools.pdf

13.0 Continuation HS.pdf

13.0 Adult School.pdf

13.0 City Metrics.pdf

CITY OF FONTANA

MISCELLANEOUS STATISTICAL INFORMATION
June 30, 2025
184
City of Fontana
Action Report
City Council Meeting
8437 Sierra Avenue
Fontana, CA 92335
File #: 26-0802 Agenda Date: 2/10/2026
Agenda #: A. Category: Elected Officials
Communications/Reports
Discussion Regarding Appointment of an Alternate Member to the Fontana Industrial Development Authority.

City Council
Acquanetta Warren, Mayor
Peter Garcia, Mayor Pro Tem
John Roberts, Council Member
Jesus “Jesse” Sandoval, Council Member
Phillip W. Cothran., Council Member
City of Fontana Page 1 of 1 Printed on 2/5/2026
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