Attachment No. 1- City of Fontana 2025 Final ACFR.pdf — Fontana City Council, February 10, 2026 (part 2 of 2)

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) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 333,780 10,498,959 5,371,141 5,127,818 50,000 2,010,923 340,482 1,670,441 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 333,780 10,498,959 5,371,141 5,127,818 50,000 2,010,923 340,482 1,670,441 1,766,220 (8,398,959) (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) - - - - - - - - - (123,970) 1,284,076 1,284,076 - (11,720) 138,733 138,733 - 1,642,250 (7,114,883) 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 - 18,267,898$ 9,510,765 $ 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 - 98,500 692,631 380,628 312,003 200,000 133,153 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) - - - - - - - - - (6,440) 60,404 60,404 - (38,880) 192,466 192,466 - 193,560 193,557 147,943 (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 - 1,565,344$ 1,565,341 $ 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 - 9,222,260$ 1,545,322 $ 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) 260,000 (266,318) 243,850 510,168 874,500 (3,307,164) (7,063,694) (3,756,530) - - 102,396 102,396 - 518,672 518,672 - (344,460) (281,570) (281,570) - (3,050) (3,050) (3,050) - - - - - - - 5,274,296 5,274,296 (344,460) (281,570) (179,174) 102,396 (3,050) 515,622 5,789,918 5,274,296 (84,460) (547,888) 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 - 658,258$ 194,830 $ 807,394 $ 612,564 $ 9,482,858 $ 5,819,866 $ 7,337,632 $ 1,517,766 $ Affordable Housing TrustFire Assessment
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

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 W alnut 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 Mount ainview 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 258,967,937 270,351,706 280,618,903 272,038,102 253,988,209 Unrestricted 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 1,010,558,692 985,584,603 Business-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 258,967,937 270,351,706 280,618,903 272,038,102 253,988,209 Unrestricted 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 244,761,778 245,587,568 232,841,328 227,128,252 226,420,563 Unrestricted (7,238,288) (13,423,646) (26,155,824) 9,377,716 2,951,934 Total governmental activities net position 926,888,558 933,694,752 926,754,063 972,296,156 984,593,456 Business-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 244,761,778 245,587,568 232,841,328 227,128,252 226,420,563 Unrestricted 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 77,928,071 Public 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 9,037,714 Community 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 O
perating 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) Bus
iness-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 Position
Governmental 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 38,442,282 Franchise 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 17103880 Gain/(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 91,915 309,412 Other 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) T
otal 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 Position
Governmental 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 1,158,751 Committed 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 94,339,773 Unassigned (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 - - - - - - D
ebt issuance cost - - - 477,
600 - - - -
T
otal 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 2,459,222 Premium 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 32,563,521 D
ebt 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 Prope rty 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/Controller
Notes: 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 0.273 Education 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 by fiscal 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% 181 2020 213,000 5,061,439,000 40,122,668 - 4,074,021 7,355,897 51,552,586 1.02% 188 2019 212,078 4,775,796,000 41,400,191 - 3,873,854 8,264,879 53,538,924 1.12% 195 2018 212,000 4,444,518,000 42,617,714 - 3,873,854 9,083,112 55,574,680 1.25% 201 2017 212,786 4,159,001,000 43,785,237 - 3,873,854 9,886,898 57,545,989 1.38% 206 2016 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 pe r 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 3,375,531,525 Amount of debt applicable to debt limit 47,510,000 49,425,000 51,255,000 53,015,000 36,185,000 Legal debt margin 4,912,504,807 4,476,496,237 4,001,640,804 3,550,840,162 3,339,346,525 Total 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 2,397,315,996 Amount of debt applicable to debt limit 37,415,000 38,580,000 39,685,000 40,740,000 41,755,000 Legal debt margin 3,136,597,826 2,911,384,542 2,618,500,395 2,482,134,204 2,355,560,996 Total 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 6,757,749 30,833 5.0%
2023 213,851 6,351,724 29,650 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 Employ ment 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
A d m i n i s t r a t i v e S e r v i c e s 2321555555 City Council 7777777777
C i t y A d m i n i s t r a t i o n 1 2 1 2 1 2 1 1 1 1 1 0 1 0998 H u m a n R e s o u r c e s 1 4 1 2 1 2 1 1999988
Information Services 31 29 29 26 26 26 25 24 24 23
Management Services 31 27 28 27 23 22 22 22 22 23
Police
Officers 217 217 217 217 203 202 199 194 194 194
Civilians 101 95 95 95 107 102 102 99 96 94
D e v e l o p m e n t S e r v i c e s 2 5 1 4 1 1 2 0455554 Community Development 39 37 53 36 32 32 31 31 29 29
Engineering 40 36 36 34 34 30 29 29
Public Works & Engineering 132 135 91 95 96 96 95 94 94 93 Community Services 48 48 49 50 46 46 46 46 46 46
Fire 19 17 - - - - - - - - Total 678 654 646 632 605 596 590 575 568 563
Notes: 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
C o m p l e t e d r e c r u i t m e n t f o r f u l l t i m e p o s i t i o n 5 55 55 05 55 05 24 75 05 54 1 New maintenance CFD's/ Annexations formed 5243699257
Police
A r r e s t s p e r s w o r n p o s i t i o n 3 12 63 12 73 23 64 64 44 8 4 9 . 5 6 Computer 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 5,297 Potholes 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.pdf

11.0 CFD Maintenance Formations.pdf

11.0 Building Permits Issued.pdf

11.0 Police Stats.pdf

11.0 Public Works Stats.pdf

11.0 No of Arrests.pdf

11.0 No. of Recreation Participants.pdf

11.0 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 1,532 Sanitary sewers (miles) 483 463 454 478 469 463 438 425 425 424 Community Services
Parks 545 45 05 04 74 74 64 44 4 4 3
Playgrounds 46 46 46 44 42 42 41 39 39 38
Recreation Centers 141 41 41 41 41 41 01 01 0 9
Sources: Various City departments

12.0 Police Stations and Contact Stations.pdf

12.0 No of Traffic Signals.pdf

12.0 FY 2024-25 Number of Parks and Playgrounds.pdf

12.0 FY 2024-25 - No_ of Recreation Centers.pdf

12.0 Lane Miles.pdf

12.0 Sewer miles.pdf

12.0A RE_ City Metrics for the Financial Statements FY24.msg NOTE: # of parks and playgrounds
Previously, 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 FONTANA

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

Fontana City CouncilFebruary 10, 2026

Fontana City Council
February 10, 2026