Meeting Agenda
Monday, May 18, 2026 at 6:00 pm
621 11th Street, Fortuna CA
Regular Meeting Agenda
Zoom Option: 1-669-900-9128 Meeting ID 882 9561 3744 Password 578356 • We May Disagree, But We Will Be Respectful of One Another • All Comments Will Be Directed to the Issue at Hand, and Addressed to the City Council • Personal Attacks are Unacceptable
• The City Council May Take Action on any Item on this Agenda.
CALL TO ORDER / FLAG SALUTE / ROLL CALL
Council
Staff
• Council Member Kyle Conley
• Council Member Carlos Diaz
• Council Member Abe Stevens
• Mayor Pro Tem Tami Trent
• Mayor Mike Johnson
• City Manager Amy Nilsen
• City Clerk Siana L. Emmons
1. PRESENTATIONS / PROCLAMATIONS
a. Older Americans Month Proclamation
b. National Police Week Proclamation
2. 3. ORAL COMMENTS FROM THE PUBLIC
Members of the Public may be heard at this time on any item within the subject matter jurisdiction of the City that is not on the Public Meeting Agenda. It is the practice of this Council to hold public comment for every item of business on the agenda at the time that item is heard. If a speaker cannot stay for a particular item of business, they may be heard during this time. Comments concerning the Consent Calendar may also be heard at this time. Speakers addressing the Council will be limited to 3 minutes per speaker. Be advised that, by law, the City Council can only deliberate or take action on items that are included on the agenda.
CONSENT CALENDAR
These matters are routine in nature and are usually approved by a single vote. Any member of the Council may pull a particular item for further discussion.
City Council Minutes – April 30, 2026 (Special Meeting Workshop), May 4, 2026 (Regular Meeting), & May 4, 2026 (Special Budget Workshop) a.
b. Administrative Department Monthly Report
c. Community Development Department Monthly Report
d. Finance Department Monthly Report
e. Parks & Recreation Monthly Report
f. Police Department Monthly Report
g. Public Works Monthly Report
h. Report of Disbursements
i. Humboldt Domestic Violence Services – Bingo Permit Application Review and Approve Mayor’s Recommendation of Appointee to the Planning Commission
j.
Declaration of Surplus Personal Property and Authorization to Dispose of Surplus Personal Property, Resolution 2026-16
k.
City of Fortuna Basic Financial Statement Audit for the year ended June 30, 2025
l.
4. CITY COUNCIL BUSINESS
Public Hearing for the Adoption of Rates and Fees for City Services, Resolution 2026-18
a.
Adopt the Humboldt County Regional Climate Action Plan as the City of Arcata’s Climate Action Plan and Making California Environmental Quality Act Findings as a Responsible Agency, Resolution 2026-17
b.
c. Hiring Freeze Exception for Part-Time Code Compliance Officer I Position
5. 6. CITY MANAGER’S REPORT
FUTURE AGENDA ITEMS
At this time, members of the Council may consider or request items to be placed on a future agenda through a consensus of the majority.
7. CITY COUNCIL REPORTS AND COMMENTS
Council Member Kyle Conley
Redwood Region Economic Development Corporation (RREDC) Alternate, Parks & Recreation Commission, Humboldt Transit Authority Alternate a.
b. Council Member Carlos Diaz
8. Contact: Siana L. Emmons, City Clerk ([email protected] 707-725-1409) | Agenda published on 05/14/ 2026 at 11:45 AM
Redwood Region Economic Development Corporation (RREDC), Redwood Coast Energy Authority (RCEA), Parks & Recreation Commission Alternate Council Member Abe Stevens
Humboldt County Association of Government Alternate, Redwood Region Economic Development Corporation
c.
Mayor Pro Tem Tami Trent
Humboldt Transit Authority (HTA), Indian Gaming Commission, League of California Cities Public Safety Commission, Fortuna Business Improvement District (FBID) d.
Mayor Mike Johnson
Humboldt County Association of Governments (HCAOG), Historical Commission, League of California Cities Transportation, Communication, & Public Works Commission e.
ADJOURN
Pursuant to Government Code Section 54957.5, any non-confidential documents or writings that the City distributes, less than 72 hours before a regular meeting, to all or a majority of the legislative body's members must be made available to members of the public at the same time as the distribution. Documents and information related to the agenda topics are available for review at City Hall, 621 11th Street, between the hours of 8:00 AM to 5:00 PM. Members of the public are invited to come to the meeting and comment. In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Clerk at (707) 725-7600. Notification prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.
9. In Recognition of
Older Americans Month
May 2026
WHEREAS, this year's theme, "Champion Your Health," encourages older adults to take an active role in their health and prevention, wellness, access to health care, informed decision-making, and personal responsibility are cornerstones of healthy aging; WHEREAS, the Area 1 Agency on Aging (A1AA) brings more than $3 million in state and federal funding to Humboldt and Del Norte counties to support programs and services that promote prevention, wellness, and affordable access to quality health care; WHEREAS, A1AA provides access to preventative health care through the Volunteer Driver Program; and promotes health and wellness through SAIL (Stay Active and Independent for Life), Bingocize, and Tai Chi classes as well as through Aging in Place services such as Emergency Preparedness, Fall Prevention and Northcoast Homeshare; provides funding for healthy meals through local Meals on Wheels and congregate meal sites, and supports the health and wellbeing of family caregivers;
WHEREAS, the Long-Term Care Ombudsman Program safeguards the rights and dignity of residents in skilled nursing, assisted living, and other long-term care settings by advocating for quality care and respectful treatment; the Health Insurance Counseling and Advocacy Program (HICAP) provides unbiased, accurate information about Medicare and assistance in accessing medical resources, and A1AA funds Senior Legal Services to help protect the right of older adults; WHEREAS, the Aging and Disability Resource Connection—a partnership with Tri-County Independent Living and the North Coast Health Improvement and Information Network—works to streamline and coordinate services for older adults, people with disabilities, caregivers, and families; and WHEREAS, changes to federal or state funding that decrease access to quality, affordable health care jeopardize the health, safety, and independence of older adults and people with disabilities —putting them at greater risk of injury, hospitalization, isolation, institutionalization, and homelessness— impacting the ability to proactively Champion Their Health; NOW THEREFORE BE IT PROCLAIMED that the City of Fortuna recognizes MAY 2026 to be OLDER AMERICANS MONTH and calls upon the community to honor and uplift older adults, advocate for their needs, and join in celebrating this year’s theme “Champion Your Health.” SIGNED this 18th day of May 2026, at the City of Fortuna, in the State of California, and in witness thereof, the seal of Fortuna.
____________________________
Mike Johnson,
Mayor, City of Fortuna
In Recognition of
National Police Week
May 11
th – 17th
, 2026
WHERAS, in 1962 President John F. Kennedy signed a proclamation which designated May 15th as National Peace Officers Memorial Day and the week in which that date falls as “National Police Week”; and
WHEREAS, law enforcement officers are guardians of life and property, defenders of the individual rights of a free people, soldiers in the war against crime, and dedicated to the preservation of life, liberty, and the pursuit of happiness; and WHEREAS, it is known that every two days an American police officer dies in the line of duty, our community joins with other cities and town to honor all peace officers everywhere; and WHEREAS, the City of Fortuna desires to honor the valor, service and dedication of our police officers; and
NOW THEREFORE, I Mike Johnson, Mayor of Fortuna, proclaim the week of May 11 th to
May 17th, 2026, to be National Police Week, and call upon all citizens to give special honor and sincere appreciation to the police officers of this city by deed, remark, and attitude. I further call upon our citizens to make every effort to express our gratitude to the men and women who make it possible for us to leave our homes and families in safety each day and return knowing they are protected by people willing to sacrifice their lives, if necessary, to guard our loved ones, property, and government against all who would violate the law.
SIGNED this 18th day of May 2026, at the City of Fortuna, in the State of California, and in witness thereof, the seal of Fortuna.
___________________________
Mike Johnson,
Mayor, City of Fortuna
Special Meeting Workshop - Amended
Minutes
Thursday, April 30, 2026 at 4:00 pm
Monday Club - 610 Main Street, Fortuna CA
• We May Disagree, But We Will Be Respectful of One Another • All Comments Will Be Directed to the Issue at Hand, and Addressed to the City Council • Personal Attacks are Unacceptable
• The City Council May Take Action on any Item on this Agenda.
CALL TO ORDER / FLAG SALUTE / ROLL CALL
Minutes:
Mayor Johnson called the meeting to order at 4:00pm and led the flag salute. ROLL CALL: Council Member Conley - Absent, Council Member Diaz - Present, Council Member Stevens - Present, Mayor Pro Tem Trent - Present, Mayor Johnson - Present
1. ORAL COMMENTS FROM THE PUBLIC
Minutes:
There being no public comments, Mayor Johnson closed the public comment section.
2. CONSENT CALENDAR
Minutes:
PUBLIC COMMENT: There being no public comment, Mayor Johnson closed the public comment section. CITY COUNCIL ACTION: Mayor Pro Tem Trent moved, seconded by Council Member Diaz, to approve the consent calendar. Voice vote. AYES: Council Members Diaz, Stevens, Mayor Pro Tem Trent, Mayor Johnson NOES: None ABSTAIN:
None ABSENT: Council Member Conley MOTION CARRIED: 4/0
Ratification of Amended Resolution No. 2026 07 — State Community Development Block Grant Program, 2025 Funding Year
a.
3. DISCUSSION
Strategic Plan and General Plan Priorities Workshop
Minutes:
City Manager Amy Nilsen, City Staff, and City Council participated in the a.
4. Contact: Siana L. Emmons ([email protected] 7077251409) Strategic Plan and General Plan Priorities workshop let by Consultant Jen Rice.
ADJOURN
Minutes:
Special Meeting Workshop adjourned at 6:10pm.
5. Meeting Agenda
Minutes
Monday, May 4, 2026 at 6:00 pm
621 11th Street, Fortuna CA
Regular Meeting Agenda
Zoom Option: 1-669-900-9128 Meeting ID 852 4272 7062 Password 334994 • We May Disagree, But We Will Be Respectful of One Another • All Comments Will Be Directed to the Issue at Hand, and Addressed to the City Council • Personal Attacks are Unacceptable
• The City Council May Take Action on any Item on this Agenda.
CALL TO ORDER / FLAG SALUTE / ROLL CALL
Minutes:
Mayor Johnson called the meeting to order at 6:00 pm and led the flag salute. ROLL CALL: Council Member Conley - Absent, Council Member Diaz - Present, Council Member Stevens - Present, Mayor Pro Tem Trent - Present, Mayor Johnson - Present
1. ORAL COMMENTS FROM THE PUBLIC
Minutes:
Public Comments: James Richardson, John Wigginton, Polly Kinsinger There being no additional public comments, Mayor Johnson closed the public comment section.
2. CONSENT CALENDAR
Minutes:
PUBLIC COMMENT: There being no public comment, Mayor Johnson closed the public comment section. CITY COUNCIL ACTION: Council Member Diaz moved, seconded by Mayor Pro Tem Trent, to approve the consent calendar. Voice vote. AYES: Council Members Diaz, Stevens, Mayor Pro Tem Trent, Mayor Johnson NOES: None ABSTAIN:
None ABSENT: Council Member Conley MOTION CARRIED: 4/0
a. City Council Minutes – April 20, 2026 (Regular Meeting), April 20, 2026 (Special
3. Meeting), & April 27, 2026 (Special Budget Workshop) b. Report of Disbursements
Authorization of Destruction of Selected Fortuna Police Department Files, Resolution 2026-13
c.
Road Maintenance and Rehabilitation Account Project List; Resolution 2026-14
d.
CITY COUNCIL BUSINESS
Public Hearing for the Fortuna Business Improvement District Assessment, Resolution 2026-15
Minutes:
City Manager Amy Nilsen provided a staff report on the annual FBID assessment.
PUBLIC COMMENT: There being no public comment, Mayor Johnson closed the public comment section. CITY COUNCIL ACTION: Mayor Pro Tem Trent moved, seconded by Council Member Diaz, to adopt Resolution 2026- 15, A Resolution of The City Council of The City of Fortuna Authorizing the Levy of an Annual Assessment For 2026-2027 Fiscal Year for The Fortuna Business Improvement District . Roll Call vote. AYES: Council Members Diaz, Stevens, Mayor Pro Tem Trent, Mayor Johnson NOES: None ABSTAIN: None ABSENT:
Council Member Conley MOTION CARRIED: 4/0
a.
Consideration of Designating the Redwood Transit System Stop at 11th & N Streets as a "Major Transit Stop" in Humboldt County Association of Government’s Regional Transportation Plan
Minutes:
City Manager Amy Nilsen provided a staff report on designating the Redwood Transit System stop at 11th & N Streets as a "Major Transit Stop".
PUBLIC COMMENT: Don Ingram. There being no additional public comments, Mayor Johnson closed the public comment section. CITY COUNCIL ACTION:
Mayor Pro Tem Trent moved, seconded by Council Member Stevens, to support designation and transmit a letter of support and authorize the City Manager to sign. Direct staff to prepare a local implementation workplan (parking management, objective standards, fee schedule compliance) and return within 90 days. Roll Call vote. AYES: Council Members Diaz, Stevens, Mayor Pro Tem Trent NOES: Mayor Johnson ABSTAIN: None ABSENT: Council Member Conley MOTION CARRIED: 3/1
b.
Public Hearing to Approve Actions Related to the Placement of a 0.75 Cent Transaction and Use Tax Measure on the Ballot of the General Municipal Election Held on Tuesday, November 3, 2026; Resolution 2026-12 and Ordinance 2026-785
Minutes:
City Manager Amy Nilsen provided a staff report on a proposed transaction and use tax ballot measure.
PUBLIC COMMENT: Polly Kinsinger, Orval Garrison There being no additional public comments, Mayor Johnson closed the public comment section. c.
4. Contact: Siana L. Emmons, City Clerk ([email protected] 707-725-1409) CITY COUNCIL ACTION: Council Member Diaz moved, seconded by Mayor Pro Tem Trent, to introduce and hold first reading of Ordinance 2026-785, An Ordinance of the City Council of the City of Fortuna Authorizing an Additional City Transactions and Use Tax to be Administered by the California Department of Tax and Fee Administration, Subject to Approval of a Majority of the Electors Voting on the Tax Measure at the General Municipal Election to be Held on Tuesday, November 3, 2026. Roll Call vote. AYES: Council Members Diaz, Stevens, Mayor Pro Tem Trent, Mayor Johnson NOES: None ABSTAIN: None ABSENT: Council Member Conley MOTION CARRIED: 4/0
CITY COUNCIL ACTION: Council Member Diaz moved, seconded by Mayor Pro Tem Trent, to adopt Resolution 2026-12, A Resolution of the City Council of the City of Fortuna Ordering the Submission to the Qualified Electors of the City of Fortuna a Certain Measure Relating to a Proposed Ordinance Amending Chapter 3.13 of Title 3 of the Fortuna Municipal Code to Authorize an Additional City Transactions and Use Tax for General Purposes at the General Municipal Election to be Held on Tuesday, November 3, 2026, as Called and Proposed to the Qualified Electors by Resolution; Directing the City Attorney to Prepare an Impartial Analysis of the Measure; Setting the Dates for Arguments on the Measure; and Requesting the Board of Supervisors of the County of Humboldt to Consolidate Said Election Pursuant to Section 10403 of the Elections Code.
Roll Call vote. AYES: Council Members Diaz, Stevens, Mayor Pro Tem Trent, Mayor Johnson NOES: None ABSTAIN: None ABSENT: Council Member Conley MOTION CARRIED: 4/0
CITY MANAGER’S REPORT
Minutes:
City Manager Amy Nilsen provided a verbal report.
5. FUTURE AGENDA ITEMS
Minutes:
None.
6. CITY COUNCIL REPORTS AND COMMENTS
a. Council Member Kyle Conley
b. Council Member Carlos Diaz
c. Council Member Abe Stevens
d. Mayor Pro Tem Tami Trent
e. Mayor Mike Johnson
7. ADJOURN
Minutes:
Mayor Pro Tem Trent moved, seconded by Council Member Diaz to adjourn the meeting at 7:02pm. MOTION CARRIED: 4/0
8. Special Budget Workshop
Minutes
Monday, May 4, 2026 at 4:30 pm
621 11th Street, Fortuna CA
Zoom Option: 1-669-900-9128 Meeting ID: 882 5892 9947 Password: 758323 • We May Disagree, But We Will Be Respectful of One Another • All Comments Will Be Directed to the Issue at Hand, and Addressed to the City Council • Personal Attacks are Unacceptable
• The City Council May Take Action on any Item on this Agenda.
CALL TO ORDER / FLAG SALUTE / ROLL CALL
Minutes:
Mayor Johnson called the meeting to order at 4:30pm and led the flag salute. ROLL CALL: Council Member Conley - Absent, Council Member Diaz - Present, Council Member Stevens - Present, Mayor Pro Tem Trent - Present, Mayor Johnson - Present
1. ORAL COMMENTS FROM THE PUBLIC
Minutes:
PUBLIC COMMENT: There being no public comments, Mayor Johnson closed the public comment section.
2. DISCUSSION ITEM
Fiscal Year 2026-27 Proposed Budget
Minutes:
Finance Director Aaron Felmlee provided a staff report on the proposed Fiscal Year 2026-27 budget. PUBLIC COMMENT: Alex Service, Milton Phegle, Zoey Daffney, Dona Moxon, Elizabeth Belluscio There being no additional public comments, Mayor Johnson closed the public comment section. CITY COUNCIL ACTION: Mayor Pro Tem Trent moved, seconded by Council Diaz, to direct the City Manager to use the Museum donation funds of $22, 000 to keep the museum open while working with interested community members to initiate the transition of the Depot Museum to a nonprofit 501(c)(3) organization, including a.
3. development of agreements for the transfer of the Museum collection and lease of the facility, and to return to Council with final agreements for approval. Roll Call vote. AYES: Council Members Diaz, Stevens, Mayor Pro Tem Trent, Mayor Johnson NOES: None ABSTAIN: None ABSENT: Council Member Conley MOTION CARRIED: 4/0
ADJOURN
Minutes:
Mayor Pro Tem Trent moved, seconded by Council Member Diaz to adjourn the meeting at 5:06pm. MOTION CARRIED: 4/0
4. Consent Agenda Item 4b
STAFF REPORT
Consent Agenda Item
DATE: May 18, 2026
TO: Honorable Mayor and Council Members
FROM: Siana L. Emmons, Human Resources Director/City Clerk THROUGH: Amy Nilsen, City Manager
SUBJECT: Administrative Department Monthly Report
STAFF RECOMMENDATION:
Receive report as an informational item.
EXECUTIVE SUMMARY:
The Administration Department monthly report encompasses the following divisions: City Attorney, City Clerk, Risk Management/Human Resources and Information Technology.
CITY ATTORNEY
The City Attorney billing for the month of April will be reported on the May staff report.
CITY CLERK DIVISION
For the month of April, the Clerk’s Office prepared and published one agenda and one Cancellation Notice for Regular City Council Meetings, four agendas for Special City Council Meetings, one agenda for FBID, and one Cancellation Notice for RCRPD Commission meeting.
City Council Meetings
Council Meeting Date Agenda Items
April 6, 2026 Regular Meeting - CANCELLED 0
April 6, 2026 Special Meeting – 5pm 13
April 20, 2026 Regular Meeting 13
April 20, 2026 Special Meeting – 5pm 3
April 27, 2026 Special Budget Workshop 1
April 30, 2026 Special Meeting 2
Totals 32
City Clerk’s Office Key Duties April
Public Records Act Requests 4
General Information Requests 25 – 30 per day, average
Consent Agenda Item 4b
Ordinances 1
Resolutions 4
Minutes Prepared 7
Notary Services Provided 1
Claims for Damages Filed 0
FPPC Filings: 0
Legal/Proof of Publications 1
Notices Posted (Public Hearing, Agenda, Ordinance, etc.) 8 The 2026 California Municipal Clerk’s Association’s (CMCA) Annual Conference took place from April 28–May 1, 2026, in Anaheim, California. Clerk staff attended and participated in training focused on the theme "Empower" to enhance leadership and municipal service. The event brought together approximately 250–300 professionals for education, networking, and industry awards. The main focus of the conference was empowering municipal clerks, strengthening communities, and exploring new technological trends. The program featured sessions on leadership, service delivery, and professional development including several networking opportunities. The conference, which started on April 29th (pre-conference, April 27-28), featured sessions aimed at early to mid-career and seasoned professionals from cities, counties, and special districts
RISK MANAGEMENT / HUMAN RESOURCES DIVISION
Risk Management
There were two (0) new Worker’s Compensation claims as of April 13, 2026, and one (1) new tort claim. City staff continue to work closely with LWP for Worker’s Compensation and George Hills, the City’s third-party claims administrator, to bring claims to settlement or closure.
Date of Claim Type of Claim Status
03/03/2026 Tort Claim In Progress
03/23/2026 Tort Claim In Progress
Human Resources
Human Resources staff continue to administer recruitments for non-general fund full-time positions, police officer and sergeant and part-time recreation positions, as needed.
Current Recruitments:
Department Requisition Recruitment Status Notes
Police 202300053 Police Officer Open Continuous
Police 202300074 Police Officer Trainee Open Continuous Police 202600008 Dispatcher I Open Closes May 3, 2026
Consent Agenda Item 4b
The City is always looking to recruit qualified staff for open positions. For more information about employment with the City of Fortuna, visit the City’s website www.friendlyfortuna.com, send email to the City Clerk at [email protected], or call 707-725-7600. We also encourage all interested applicants to create a user account on www.governmentjobs.com
INFORMATION TECHNOLOGY DIVISION
City Website (www.friendlyfortuna.com)
If any members of the public are interested in the latest City news or City alerts, please visit the City of Fortuna website www.friendlyfortuna.com
Computer/Network
City staff continue to work collaboratively with Nylex to meet the City’s ongoing technical needs.
RECOMMENDED COUNCIL ACTION:
Receive Administrative Monthly Report. Consent Agenda vote.
Consent Agenda Item 4c
STAFF REPORT
Consent Agenda Item
DATE: May 18, 2026
TO: Honorable Mayor and Council Members
FROM: Katey Schmidt, Senior Planner
THROUGH: Amy Nilsen, City Manager
SUBJECT: Community Development Department Monthly Report STAFF RECOMMENDATION:
Receive report as an informational item.
EXECUTIVE SUMMARY:
Planning Division Activity:
• The Planning Division processed 5 business licenses, and 3 home occupation permits in April.
• Planning and Administrative staff participated in the final Future Fortuna workshop on April 11 alongside other City staff, gathering valuable community input to inform the City’s Strategic Plan and guide General Plan development. • The Senior Planner completed interviews with local Developers and Builders to further the Development Streamlining Project implementing City Council Planning priorities, streamline and clarify development project processes, encourage appropriate development, and generate revenue. The final report with inform Strategic Plan priorities and process updates.
• The Senior Planner developed and submitted three (3) CDBG applications under the 2025 NOFA on April 3, 2026, totaling $2,161,348 in funding for General Plan Updates, ADA Barrier Removal Projects, and Economic Development loan funding. • The City Council approved the award of the General Plan and Housing Element updates to local consultants, Plan West. Kick-off meetings to begin in early May with Technical Advisory Group recruitment to follow.
• Planning staff continued to attend Regional Climate Action Plan meetings. The RCAP has been adopted by the County of Humboldt, the City of Rio Dell, the City of Eureka, and he City of Arcata; Fortuna Planning staff will bring the plan to Council in May.
Consent Agenda Item 4c
Planning Commission Activity:
• April 14, 2026
o The Planning Commission approved Design Review of a new 4,000 square foot metal building on the rear portion of a split zone parcel located at 359 Main Street to be used as a fencing contractor’s shop and office space. • April 28, 2026
o The Planning Commission approved a Conditional Use Permit to bring into conformance an existing church and expand associated community service activities as permitted uses.
Active Planning Projects:
Proposed Project Project Description Location
Subdivision- Minor A Minor Subdivision (4 parcels) of the commercial parcels subject to the LLA below.
Fortuna Mill Commerce
Center
Lot Line Adjustment A Lot Line Adjustment between residential APNs 202-112-042 and 202-112-044 2608 Pine View Drive
Lot Line Adjustment A Lot Line Adjustment between commercial APNs 202-022-001 & 202-021-021
Fortuna Mill Commerce
Center
Design Review
Design Review of an exterior refresh for a change in
business consisting of new paint colors, lighting,
and landscaping.
432 Fortuna Blvd.
Conditional Use
Permit
CUP to bring 7th Day Adventist Church and
associated activities into conformance. 2331 Main Street Design Review
Design review of a pre-engineered metal building to
be used as a contractor’s shop on the M1 zoned
portion of the subject parcel.
359 Main Street
Subdivision- Major
Subdivision of one parcel into six multi-family
residential parcels to allow for 28 total
condominium units.
1569 Newburg Road
Design Review Design Review of a 5-Unit multi-family
development.
121 12th Street
Conditional Use
Permit
CUP to allow multi-family use in Commercial
Thoroughfare Zone.
121 12th Street
Lot Line Adjustment Lot line adjustment between two commercial parcels. Mill Site Area
Lot Line Adjustment
Lot line adjustment to accommodate new residential
development for the Humboldt Senior Resource
Center.
3000 Newburg Road
Subdivision-Major Phase 2 of the Twin Creeks subdivision to create 21 residential parcels. Redwood Way
Subdivision-Major Completion of the final phases of the Gulliksen subdivision to create 35 residential parcels. Gulliksen Avenue Subdivision-Minor Minor subdivision of one parcel into three residential parcels. Berry Creek Avenue
Consent Agenda Item 4c
Subdivision-Minor Minor subdivision of one parcel into three residential parcels. Berry Creek Avenue
Subdivision-Minor Minor subdivision of one parcel into two residential parcels.
1125 Angel Heights
Drive
Subdivision-Minor Subdivision of one parcel into three residential parcels. 3495 Rohnerville Road
Grant Funding Updates:
• Community Development Block Grant Program Income and 2025 NOFA $ 2161348 Status: Staff have submitted applications for Economic Development, ADA Barrier Removal, and Planning to utilize $910,469 in Program Income and $1,250,879 in new CDBG funding. Awards to be announced in September 2026. • Northcoast Resource Partnership $10,000
Status: Awarded technical assistance grant to provide consultant assistance to develop a comprehensive Community Forest Plan as a guiding document to manage, protect, and sustainably use city owned forests. Kick-off meetings held in March. Community meetings to follow.
• California Department of Housing and Community Development Permanent Local Housing Allocation; $149,769
Status: City to delegate allocated funds to the County of Humboldt to provide services for Fortuna citizens through their First-time Home Buyers Program. Delegation approved by City Council. Agreement to County Board of Supervisors in May 2026. • Building Forward Library Infrastructure Grant; Awarded $219,083 ADA Modifications, Solar PV and battery storage, emergency generator, window upgrades, electrical/communication wiring, and interior finishes.
Status: Construction completed in March. Close-out to be completed by May 31, 2026 Staff are determining additional funding sources to complete energy-efficiency upgrades. • Habitat Conservation Fund Vancil Forest Acquisition; Awarded $175,750 Acquisition of a 6.25-acre forest adjacent to Rohner Park for community forest expansion, trails, and recreation areas.
Status: Staff seeking compatible grants to fulfill 50% match requirement. • Land and Water Conservation Fund Vancil Forest Acquisition; $144,500 Partial match funds for Vancil Forest Acquisition.
Status: Awarded. City Staff to work with State Parks staff to complete Federal requirements. Staff is seeking final funds for closing and incidental costs. • California Natural Resources Agency California River Parkway Grant; Awarded $620,194
California State Coastal Conservancy; Awarded $250,000
National Coastal Wetlands Conservation Grants Program; Awarded $972,250 Lower Eel River Wetlands Acquisition Project. In partnership with the Wiyot Tribe, acquisition of approximately 250-acres to be utilized as a recreation area and preservation of open space. The city will assume ownership of 7.2 acres along Riverwalk Drive to Consent Agenda Item 4c
develop a public park and access to the Eel River. The Wiyot Tribe will assume ownership of the remainder for habitat restoration, preservation of open space, and cultural activities.
Status: City Council has approved purchase agreement with property owners.
Building Division Activities:
• The Building Division issued 30 permits in April 2026; permit detail summaries are attached.
RECOMMENDED COUNCIL ACTION:
Receive Community Development Department Monthly Report. Consent Agenda vote.
Consent Agenda Item 4c
Consent Agenda Item 4d
STAFF REPORT
Consent Agenda Item
DATE: May 18, 2026
TO: Honorable Mayor and Council Members
FROM: Aaron Felmlee, Finance Director
THROUGH: Amy Nilsen, City Manager
SUBJECT: Finance Department Monthly Report
STAFF RECOMMENDATION:
Receive report as an informational item.
EXECUTIVE SUMMARY:
Utility Bill Online Payment System:
The City migrated to a new online payment system, Invoice Cloud, last April. The new payment system has additional payment options including Apple Pay, Google Pay, PayPal, Venmo, and eCheck. The new site is also more user friendly and requires less steps to make one-time payments and set up an account.
One of the goals of migrating to the new website was to increase the number of customers setting up for autopay and email bills. One year in and we have seen an increase of over 50% for autopay and over 100% increase for paperless billing. Achieving this goal has helped reduce the amount of time and cost associated with processing payments in person and via the City’s drop box.
Measure E Update:
The Measure E committee’s next regularly scheduled meeting is set for October 14, 2026, at 5:30pm. The primary purpose of this meeting will be for Staff to review with the Committee the list of Measure E funded projects that were included in the Council Adopted Budget for fiscal year 2026-27.
List of Measure E items funded this month:
• (2) Police Detective Positions
• Police Community Services Officer Position
• Police Records Clerk Position
• Parks and Recreation Director Position
• Recreation Program Supervisor Position
• Transit Trips to Eureka for Seniors
• PT Code Compliance Officer Position
• K-9 Program
Consent Agenda Item 4d
• Encampment Outreach and Cleanup Services
• Storm Drain Maintenance Projects
• Street Maintenance Projects
An activity log displaying important Finance data is attached for informational purposes.
RECOMMENDED COUNCIL ACTION:
Receive Finance Department Monthly Report. Consent Agenda vote.
ATTACHMENTS:
• Finance Staff Activity Log for April 2026
City of Fortuna
Finance Department
Fiscal Year 2025/26
Finance Department November December January February March April Activity Log 2025 2025 2026 2026 2026 2026
Payroll Checks Issued: 202 290 337 213 212 219
Accounts Payable Checks Issued: 212 200 200 201 201 239 Number of Invoices Processed: 417 411 403 399 409 454
CDBG Loan Payments/Payoff: 0 0 1 0 0 0
Number of Telephone Calls: 949 1108 1186 1038 1089 1003 Avg Daily 63 65 74 69 61 56
Daily Walk-in Customers
Utility 422 486 557 480 484 532
Other 78 81 95 112 126 114
Total: 500 567 652 592 610 646
Average Daily Walk-in Customers 33 33 41 39 34 36
Monthly Bills 4619 4607 4608 4604 4606 4607
Reminder Notices 497 507 429 457 464 396
Shut Off Notices Mailed 299 280 277 282 292 257
Shut Offs 36 24 20 15 13 23
Ebills - Bills sent via email 1835 1865 1877 1897 1914 1929 Utility Bills paid online 1976 1894 1949 2035 1954 1954 % of Utility bills paid in person 9% 11% 12% 10% 11% 12% Public Works Calls Dispatched: 73 111 101 126 119 113
Avg Service Calls 107.2
Utility Billing Aging Report Total Bal Current 30 Days 60 Days 90 Days $ 889,927 $ 703,955 $ 108,115 $ 30,360 $ 47,498
79.1% 12.1% 3.4% 5.3%
79%
12%
4% 5%
Utility Accounts Aging
Current
30 Days
60 Days
90 Days
Consent Agenda Item 4e
STAFF REPORT
Consent Agenda Item
DATE: May 18, 2026
TO: Honorable Mayor and Council Members
FROM: Kaylyn Stainbrook, Parks and Recreation Director
THROUGH: Amy Nilsen, City Manager
SUBJECT: Parks and Recreation Department Monthly Report STAFF RECOMMENDATION:
Receive report as an informational item.
EXECUTIVE SUMMARY:
Parks Maintenance
▪ Deferred Maintenance Items:
o Red rock maintenance at Berti and Rohner Fields.
o Forest Management
o Pavilion foundation
o Pavilion bar sheet rock repairs and re-paint.
o Pavilion Interior/Exterior Paint
o Monday Club Paint
o Museum Steps and Ramp
o Rohner Park Roofs
Park/Facility Maintenance Tasks Completed (in addition to several routine items):
• Performed maintenance of all light fixtures at the River Lodge. • Performed maintenance in the Pavilion men’s restroom. • Replaced 3 ballasts and 16 bulbs in the Pavilion.
• Replaced the toilet tank tower valve and the wall valve in the museum restroom. • Replaced 2 ballasts and 8 bulbs in Community Development office. • Continued demolition efforts in the Rodeo restrooms and repaired a 2x4 handrail by the ticket booth damaged by vandalism.
• Addressed 5 separate vandalism incidents (2 women’s restrooms, 3 men’s restrooms). • General cleaning frequency increased across all facilities due to high public usage. • Inspected and performed in-depth work vehicle maintenance on work trucks. • Performed in-depth mower maintenance
• Weed Control on the boulevard, River Lodge and designated areas in Fortuna. • Met with CCC regarding bamboo removal plan in Rohner Creek. • Removed cypress stump at Rohner Park.
Consent Agenda Item 4e
• Removed 18 bags of English ivy collected by Ivy Bash Group. • Completed dirt work and repaired the scenic loop gate post. • Installed 2 new metering faucet valves.
• Cleaned up a significant mess on the Panhandle.
• Weather has allowed for sports field preparation.
Rentals
There were six Monday Club rentals, three Rec Hall rentals, and four Picnic Area rentals.
Additionally, several user groups, such as the Genealogical Society, Native Daughters of the Golden West, Fortuna Garden Club, Fortuna High School, Redwood Prep and Results Fit Camp, continue to use our indoor and outdoor facilities on a recurring basis.
Community Service
There are currently two community service workers assigned by Humboldt County Probation to the Parks and Recreation Department. Together, they have completed a cumulative total of 20 hours.
Recreation
▪ In April, Parks and Recreation hosted Spring Break Camp from April 6–10, with a total of 17 campers in attendance.
▪ Registration for Summer Fun opened in preparation for the program’s June 8 start date. ▪ We are currently recruiting for the Recreation Leader position to support the upcoming summer camp season; the application period closed on May 1. ▪ To accommodate continued growth, an additional Pickleball session was added on Monday evenings.
▪ Drop-in basketball and volleyball participation remained consistent throughout the month.
While public skate attendance experienced a slight decline likely due to nicer weather and Spring Break; however, private parties were nearly fully booked, including hosting a field trip from Zane Middle School.
▪ Year-Round Recreation Programs (Firemen’s Pavilion) Schedules:
o Drop-in Pickleball: Monday, Wednesday, and Friday mornings, 9am – 12pm, at the Firemens Pavilion.
o Drop-in Basketball: Thursday evenings, 7pm – 9pm, at the Firemens Pavilion. o Drop-in Volleyball: Sunday evenings, 5pm – 7pm, at the Firemens Pavilion. o Public Skate: Fridays and Saturdays, 6:30pm – 9:30pm, and Sunday afternoons, 1:30pm – 4:00pm, at the Firemens Pavilion.
Year-Round
Programs
Drop-In
Pickleball
Drop-In
Basketball
Drop-In
Volleyball
Public
Skate
Private
Skate Party
Total Sessions 30 5 2 12 20
Total
Participants
427 41 21 290 541
Fortuna Transit
• In April, 7 new riders signed up for the transit service.
Consent Agenda Item 4e
Rider/Miles/Hours Stats
April
2025
April
2026
YTD July 2024-
June 2025
YTD July 2025-
June 2026
Total
Passengers
899 578 8596 4805
Total Miles 2882 2248 25219 18662
Service Miles 2698 2084 23507 17390
Total Hours
Worked 330.50 273. 2866.50 2235.50
Service Hours
Worked
294.75 249.50 2560.75 2046.25
Fortuna Depot Museum
▪ April’s visitation total at the Fortuna Depot Museum was 185 people. This is in the medium-to-high range for April visitation totals in recent years. April visitor totals for recent years were: 2025: 186, 2024: 174, 2023: 183, 2022: 155, 2021: 100, 2020: closed, 2019: 172, 2018: 156, 2017: 194, 2016: 246.
▪ In April 2026 we welcomed California visitors from Bear River, Blocksburg, Eureka, Ferndale, Fortuna, Hydesville, McKinleyville, Pittsburg and San Diego, as well as out-ofstate visitors from Michigan, Oregon and Pennsylvania. ▪ The “Now Playing! (100 Years Ago) at the Fortuna Theatre” exhibit continues to be updated every two weeks, and the seasonal spring exhibit remained on display through the month of April.
River Lodge
▪ Deferred Maintenance Items:
o Sheetrock repair in the foyer from earthquake damage. o Paint sheetrock that was already repaired in the main rooms. o Replace failing windowpanes throughout.
o Kitchen drainage (currently requiring weekly maintenance) ▪ The River Lodge hosted several events in April, including: the City of Fortuna Workshop, The Kiwanis Bingo, Fortuna High School’s Prom and Bridging Connection, and the Stitch Quilt Retreat, just to name a few.
April 2025 April 2026 Fiscal YTD
25-26
Total Events 11 11 103
Consent Agenda Item 4e
RECOMMENDED COUNCIL ACTION:
Receive Parks and Recreation Department Monthly Report. Consent Agenda vote.
Total Attendees 2000 1584 12,792
Total Days
Occupied
14 17 120
Consent Agenda Item 4f
STAFF REPORT
Consent Agenda Item
DATE: May 18, 2026
TO: Honorable Mayor and Council Members
FROM: Jason Kadle, Lieutenant
THROUGH: Amy Nilsen, City Manager
SUBJECT: Police Department Monthly Report
STAFF RECOMMENDATION:
Receive report as an informational item.
Patrol Statistics:
• 1,292 Calls for Service
• 334 Officer Initiated
• 88 Case Investigations
• 25 Misdemeanor Arrests
• 7 Felony Arrests
• 14 Traffic Stops
• 20 Citations Issued
Crime statistics and information on calls for service are available at forpd.crimegraphics.com.
Staffing:
• Vacancies: three Fulltime Sworn Police Officer positions, One Part-Time/On-Call Public Safety Dispatcher position and one Part-Time Community Services Officer position. • Recruitment Update: The department is actively recruiting for the vacant sworn officer positions, and 4 applicants are currently in the background process. One Applicant was given a conditional job offer and is completing the final portion of the hiring process.
Recruitment is closed for the Part-Time/On-Call Public Safety Dispatcher position, and a background will be starting for one applicant.
• The Part-Time Community Services Officer recruitment is being held due to the current hiring freeze.
Training:
• Sergeant Primofiore, Officer Stevens and Officer Watson attended a three-day armorers course through Primal Response Training Group in Eureka. • We started a new online “Briefing Room” training platform that allows Sergeants to do quick 15-minute trainings with staff during shift briefings. • Chief attended CIRA’s Annual Police Chief’s Forum.
Consent Agenda Item 4f
Enforcement/Community Engagement:
• 7 individuals were arrested for suspicion of driving under the influence. • Lieutenant Kadle participated in the Future Fortuna Community Workshop at Fortuna River Lodge.
• Lieutenant Kadle attended the Humboldt County Board of Supervisors meeting to support Measure Z Committee’s recommendation to fund the FY 26/27 Fortuna Police Department Eel River Valley School Resource Officer position. Funding was approved. • Community Services Officer Carrington was recognized during National Animal Control Appreciation Week.
• Public Safety Dispatchers, Kadle, White, Campbell, Johnson and Shaw were recognized during National Public Telecommunicators Week.
• Administrative Assistant Bailey and Records Clerk Conley were recognized on Administrative Professionals Day.
RECOMMENDED COUNCIL ACTION:
Receive Police Department Monthly Report. Consent Agenda vote.
Consent Agenda Item 4g
STAFF REPORT
Consent Agenda Item
DATE: May 18, 2026
TO: Honorable Mayor and Council Members
FROM: Brian Issa, Public Works Director
THROUGH: Amy Nilsen, City Manager
SUBJECT: Public Works/Engineering Department Monthly Report STAFF RECOMMENDATION:
Receive report as an informational item.
EXECUTIVE SUMMARY:
The Public Works Director and engineering staff engaged in the following activities during the month of April.
Strategic Visioning
Staff have been participating in the City’s strategic visioning process to ensure that Public Works is part of the discussion and to hear the community’s thoughts CIP and Budget Development
Staff spent considerable time pulling together projects and budgets for the upcoming year. The proposed CIP will go before the Planning Commission on May 26th.
Great Redwood Trail Agency
Staff met several times with GRTA staff to coordinate on development this regional trail facility Water Master Plan
Staff released a request for proposals for preparation of a water master plan to guide long-term development of the city’s water infrastructure.
Kenmar Interchange
Staff continue to work with CalTrans on design development. GHD is nearing 100% designs and the City has started discussions with neighboring landowners on ROW purchase.
Mill Creek Habitat Connectivity
GHD is nearing 100% design, environmental permitting is nearly complete, and implementation grant applications have been submitted.
Consent Agenda Item 4g
Well 5
Awaiting sampling and metals results to ensure casing “dam” between aquifers was successful.
Building designs are complete.
Vero Fiber Coordination
Staff have been coordinating with a company seeking to roll out “fiber-to-the-home” in Fortuna including identifying a location at the well field on Eel River Dr where they can site a small hub facility, possibly in exchange for providing backup or primary fiber to key city facilities.
NPDES Compliance
Advanced major work on the NPDES Compliance Project, including regular coordination with Jacobs through weekly check‑ins, review of design documents, and preparation of funding and technical report materials.
• Jacob’s proceeding to 100% design on new aeration basins. • Coordinated resubmittal of application for State Revolving Loan (SRL) funding • SCADA overhaul is at 100% design.
Grants and Funding
• The City received a grant from the Complete Streets Safety Assessment program to look at traffic safety at various areas around Fortuna. Met with Berkley staff to tour sites. • Engineering staff have been working on coordination and permitting installation of EV charging stations at the Corp yard.
Community Development Coordination
• Regular meetings between PW and CD are continuing. PW staff continue to look for ways to standardize and streamline the development process. Staff are compiling a list of potential code amendments for consideration
Development Review
Staff participated in review of multiple projects in various stages of the development process.
Water Valve Replacement
Staff worked on design, review and release for bids for additional water valve replacements at various locations.
Percolation Pond Rehabilitation
Staff worked on design, review and release for bids for annual rehabilitation of the percolation ponds.
Utilities Division – Utilities Superintendent
Water Distribution System
• The utilities crew read meters, changed out 11 dead meters, and completed the meter worksheet.
• The utilities crew upgraded 72 single port radios, and 18 dual port radios. • The utilities crew installed four new 1” water services this month. • On-call personnel responded to 16 after-hours callouts.
Consent Agenda Item 4g
• The utilities crew completed 23 shutoffs for nonpayment. • There were five water leaks repaired this month; the following table displays the details:
Sewer Collection System
• There was one category 4 Sanitary Sewer Overflows (SSOs). • The utilities crew cleaned approximately 5,700ft of sewer lines. • On-call personnel did not respond to any sewer-related callouts. • From the grade 5 defect list, the utilities crew have begun to order parts and submit USA tickets to begin repairing the most severe defects identified.
Service Calls Summary
• Underground Service Alert (USA):
- The utilities crew marked 38 USAs.
- There were zero miss-marked USAs.
• The utilities division completed a total of 99 Service calls. Figure 1 shows the breakdown by type.
Figure 1: Service call breakdown
Miscellaneous Tasks
• The Utilities division continues to add to our GIS database, focusing on water meter and radio transmitter inventory to better assist our radio upgrade CIP. We now have more than 50% of all water meters added.
• Issac Chacon has been registered for his Class B driver’s test. • Troy Hubner continues to work on his Class B drivers training and should obtain his permit soon.
17 30
18 34
OCCUPANT CHANGES
DISCONNECTS
SERVICE ACTIONS
CONNECTS
0 10 20 30 40
Service Calls By Type
Service Calls By Type
Date Location Main or
Service
Estimated Leak
Rate (Gallons per
Minute)
Leak
Duration
Total Estimate
Leak Volume
(Gallons)
4/2/26 Meadow Lane Service 20 GPM 1 Day 28,800
4/6/26 P Street Service 5 GPM 7 Days 50,400
4/6/26 Meadow Lane Service 15 GPM 3 Days 64,800
4/8/26 Main Street Service 10 GPM 4 Hours 2,400
4/27/26 Main Street Service 5 GPM 4 Days 28,800
TOTAL: 175,200
Consent Agenda Item 4g
Water Treatment/Wastewater Division – Chief Plant Operator The Chief Plant Operator’s April report will be given in June.
General Services and Streets – General Services Superintendent The following is a list of scheduled assignments completed by the General Services staff in April:
• Staff continue to do roadside mowing and weed eating in various locations. Staff picked up trash prior to mowing.
• Staff fabricated a tool to hoist large concrete boxes for batteries on 12th Street. Staff replaced three battery boxes and batteries.
• Staff painted red, white, and green curbs during the school break. • Staff trimmed the vegetation, removed trash, and pulled weeds out of the LID basins on 12th Street.
• Staff demolished the restrooms at Rohner Park in the rodeo grounds. • Staff replaced light bulbs in the Council Chambers.
• New Directions removed 4,740 pounds of debris. The new owners of Redwood Village are incorporating a physical barrier with their no trespassing notices to deter encampments along Strongs Creek.
• Staff applied an herbicide to the weeds along the gutter pan and sidewalk in the City right of way.
• In addition to the special tasks noted above, staff also engaged in the following regular routine maintenance activities including USA’s, recycling and trash management, collect batteries at City Hall, road maintenance, Dog Park maintenance, vegetation management including sniping of curbs, and safety training and inspections. Staff are available for questions, requests, and emergency responses to the community.
RECOMMENDED COUNCIL ACTION:
Receive Public Works Department Monthly Report. Consent Agenda vote.
Consent Agenda Item 4h
STAFF REPORT
Consent Agenda Item
DATE: May 18, 2026
TO: Honorable Mayor and City Council Members
FROM: Amy Nilsen, City Manager
SUBJECT: Report of Disbursements
STAFF RECOMMENDATION:
Receive staff report of disbursements that were processed for the City of Fortuna and the Successor Agency (Fortuna Redevelopment Agency) if applicable, as an informational item only.
REPORT OF DISBURSEMENTS:
Disbursement was processed as follows:
May 6, 2026 $582,322.06
May 14, 2026 $167,947.98
RECOMMENDED COUNCIL ACTION:
Informational Item. Receive report by Consent Agenda vote.
ATTACHMENTS:
• Disbursements Detail Report for May 6, 2026
• Disbursements Detail Report for May 14, 2026
Amount
84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-31950 Insight/New Hire/Onboard Subscriptions 1527.68 5/6/2026 12:35:48 PM Page 1 of 7
84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-31950 Insight/New Hire/Onboard Subscriptions 763.84 84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-31950 Insight/New Hire/Onboard Subscriptions 381.92 84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-31950 Insight/New Hire/Onboard Subscriptions 1527.68 84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-156645 Insight/Onboard/Governmentjobs Subscriptions 2230.32 84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-31950 Insight/New Hire/Onboard Subscriptions 1909.6 84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-31950 Insight/New Hire/Onboard Subscriptions 1527.68 84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-156645 Insight/Onboard/Governmentjobs Subscriptions 1115.16 84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-156645 Insight/Onboard/Governmentjobs Subscriptions 557.58 84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-156645 Insight/Onboard/Governmentjobs Subscriptions 2230.32 84789 05/06/2026 GHD INC 380-0089740 US 101/12th Street Interchange PA & ED 542.95 84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-156645 Insight/Onboard/Governmentjobs Subscriptions 2787.91 84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-156645 Insight/Onboard/Governmentjobs Subscriptions 2230.32 84789 05/06/2026 GHD INC - Well 5B System Tie-in Design/Upgrade 767.1 84789 05/06/2026 GHD INC 380-0088585 Mill District Traffic Analysis 9857.7 84789 05/06/2026 GHD INC 380-0089649 Mill Creek Habitat Connectivity Project 57161.05 84788 05/06/2026 FREEDOM FUEL 1016359 Equipment Fuel 44.52 84788 05/06/2026 FREEDOM FUEL 1016438 Equipment Fuel 32.39 84788 05/06/2026 FREEDOM FUEL 1016468 Propane - WWTP 29.2 84788 05/06/2026 FREEDOM FUEL 1016326 Equipment Fuel 44.58 84788 05/06/2026 FREEDOM FUEL 1016329 Equipment Fuel 47.32 84788 05/06/2026 FREEDOM FUEL 1016350 Equipment Fuel 71.22 84787 05/06/2026 FORTUNA ACE HARDWARE 407278 Lightbulbs - Counil Chambers 26.25 84787 05/06/2026 FORTUNA ACE HARDWARE 407366 Lab Supplies 9.41 84788 05/06/2026 FREEDOM FUEL 1016188 Equipment Fuel 43.99 84786 05/06/2026 FORBUSCO LUMBER 51743 Street Sign Post 17.58 84786 05/06/2026 FORBUSCO LUMBER 53124 Roof Post Repair Supplies - WWTP -9.99 84786 05/06/2026 FORBUSCO LUMBER 53124 Roof Post Repair Supplies - WWTP 144.45 84786 05/06/2026 FORBUSCO LUMBER 51182 Streetlight Bit -4.04 84786 05/06/2026 FORBUSCO LUMBER 51182 Streetlight Bit 58.17 84786 05/06/2026 FORBUSCO LUMBER 51743 Street Sign Post -1.21 84784 05/06/2026 DORRIS, JOSHUA 043026 Planning Commission 4.14 & 4.28 30 84784 05/06/2026 DORRIS, JOSHUA 043026 Planning Commission 4.14 & 4.28 30 84785 05/06/2026 DUNNIGAN PSYCHOLOGICAL & THREAT ASSESS 2910 Pre-employment Psych Eval - T Lewis 750 84781 05/06/2026 CHRISTENSEN, DIANA 043026 Planning Commission 4.14 & 4.28 30 84782 05/06/2026 CODE PUBLISHING COMPANY GCI0019746 Municipal Code Web Update 563.5 84783 05/06/2026 COUNTY OF HUMB PLANNING & BUILDING 043026 Kenmar Road & US 101 Interchange Project 7001 84779 05/06/2026 BODYWORKS 050126 May Gym Memberships 40 84780 05/06/2026 BURLEY, DYLAN 042226 Per Diem 5.10 - 5.15 (Defensive Tactics Instruct) 401 84781 05/06/2026 CHRISTENSEN, DIANA 043026 Planning Commission 4.14 & 4.28 30 84779 05/06/2026 BODYWORKS 050126 May Gym Memberships 80 84779 05/06/2026 BODYWORKS 050126 May Gym Memberships 20 84779 05/06/2026 BODYWORKS 050126 May Gym Memberships 60 84778 05/06/2026 BLUE LAKE RANCHERIA 043026 Kenmar Road & US 101 Interchange Project 30 84779 05/06/2026 BODYWORKS 050126 May Gym Memberships 20 84779 05/06/2026 BODYWORKS 050126 May Gym Memberships 40 84775 05/06/2026 AMEN, COLT 043026 Planning Commission 4.14 & 4.28 15 84776 05/06/2026 ARROWHEAD FORENSICS 192145 Evidence Supplies - PD 435.06 84777 05/06/2026 BEAR RIVER BAND OF ROHNERVILLE 043026 Kenmar Road & US 101 Interchange Project 30 84773 05/06/2026 ADVANCED SECURITY SYSTEM 777804 Fire Monitoring Service - River Lodge 414 84774 05/06/2026 AIRDATA UAV INC 2352 Drone Annual Subscription 2480 84775 05/06/2026 AMEN, COLT 043026 Planning Commission 4.14 & 4.28 15 Expense Approval Report
CITY OF FORTUNA By (None)
Payment Dates 5/1/2026 - 5/6/2026
Payment Number Payment DateVendor Name Payable Number Description (Item) 84772 05/04/2026 POSTMASTER 050426 Utility Billing Postage 4.30.26 834.94 84772 05/04/2026 POSTMASTER 050426 Utility Billing Postage 4.30.26 834.94 Amount
84813 05/06/2026 OPTIMUM MAY26PO Park/Rodeo Grounds Wifi Service FY 25/26 235.87 84813 05/06/2026 OPTIMUM MAY26RL River Lodge Wifi Service Fy 25/26 276.43 5/6/2026 12:35:48 PM Page 2 of 7
84813 05/06/2026 OPTIMUM MAY26CH CH/PD/PW Wifi Service FY 25/26 58.34 84813 05/06/2026 OPTIMUM MAY26CH CH/PD/PW Wifi Service FY 25/26 58.34 84813 05/06/2026 OPTIMUM MAY26CH CH/PD/PW Wifi Service FY 25/26 58.34 84812 05/06/2026 ONTIVEROS & ASSOCIATES IN 6616 Redwood Prep LLA Survey 493.75 84812 05/06/2026 ONTIVEROS & ASSOCIATES IN 6618 Newburg Glen Engineering Services 1092.5 84813 05/06/2026 OPTIMUM MAY26CH CH/PD/PW Wifi Service FY 25/26 58.33 84811 05/06/2026 O'CONNOR & COMPANY 0426-45 Auditor Fees FY 25/26 981.5 84812 05/06/2026 ONTIVEROS & ASSOCIATES IN 6613 Gulliksen Sub Phase 4 & 5 Engineering Services 285 84812 05/06/2026 ONTIVEROS & ASSOCIATES IN 6614 3495 Rohnerville Road Engineering Services 285 84810 05/06/2026 NYLEX.NET 17351 Microsoft 365 Set-up - J Rizzo 296.45 84811 05/06/2026 O'CONNOR & COMPANY 0426-45 Auditor Fees FY 25/26 2944.5 84811 05/06/2026 O'CONNOR & COMPANY 0426-45 Auditor Fees FY 25/26 981.5 84808 05/06/2026 NORTH COAST JOURNAL 2026149806 Dispatcher Recruitment Advertising 112 84808 05/06/2026 NORTH COAST JOURNAL 2026149873 Code Compliance Officer Recruitment Advertising 95 84809 05/06/2026 NORTHWESTERN PACIFIC RAIL 042526 Depot Museum Annual Membership 45 84808 05/06/2026 NORTH COAST JOURNAL 2026149460 Public Notice - D Taylor DR Plan 117 84808 05/06/2026 NORTH COAST JOURNAL 2026149763 Public Notice Plan 130 118 84808 05/06/2026 NORTH COAST JOURNAL 2026149805 Dispatcher Recruitment Advertising 112 84807 05/06/2026 NOR CAL GLOVES 1585897 Latex Gloves - WWTP 72.7 84807 05/06/2026 NOR CAL GLOVES 1585932 Latex Gloves - WWTP 268.17 84808 05/06/2026 NORTH COAST JOURNAL 2026149459 Recreation Leader Recruitment Advertising 112 84805 05/06/2026 NAPA AUTO PARTS FORTUNA 98321 Rust Remover - Utilities 35.34 84806 05/06/2026 NICHOLS, NELEEN 043026 Planning Commission 4.14 & 4.28 30 84806 05/06/2026 NICHOLS, NELEEN 043026 Planning Commission 4.14 & 4.28 30 84804 05/06/2026 MITCHELL 1 M1-01227342 Teamwork Software FY 25/26 66.24 84804 05/06/2026 MITCHELL 1 M1-01227342 Teamwork Software FY 25/26 66.24 84805 05/06/2026 NAPA AUTO PARTS FORTUNA 98280 Gear Lube - General Services 29.54 84803 05/06/2026 MISSION LINEN INDUS SERV 525937089 Police Mat Cleaning Service FY 25/26 58.04 84804 05/06/2026 MITCHELL 1 M1-01227342 Teamwork Software FY 25/26 66.24 84804 05/06/2026 MITCHELL 1 M1-01227342 Teamwork Software FY 25/26 66.24 84803 05/06/2026 MISSION LINEN INDUS SERV 525895962 Corp Yard Linen Service 60.17 84803 05/06/2026 MISSION LINEN INDUS SERV 525895963 Wastewater Linen Service 84.88 84803 05/06/2026 MISSION LINEN INDUS SERV 525895973 Parks/Rink Linen Service 103.6 84802 05/06/2026 MICROBAC LABORATORIES INC 188014 Lab Testing 393 84802 05/06/2026 MICROBAC LABORATORIES INC 188060 Lab Testing 316 84803 05/06/2026 MISSION LINEN INDUS SERV 525895962 Corp Yard Linen Service 68.57 84800 05/06/2026 MARTINEZ, EVANGELINA 041526 Monday Club Deposit Refund 250 84801 05/06/2026 MERCER FRASER COMPANY 118892 Cement/Concrete - Streets 343.98 84802 05/06/2026 MICROBAC LABORATORIES INC 187999 Lab Testing 88 84798 05/06/2026 JEN RICE CONSULTS COF26-03 Future Fortuna Workshops/Strategic Planning 42153.69 84799 05/06/2026 KEIN, MICHAEL 043026 Planning Commission 4.14 & 4.28 30 84799 05/06/2026 KEIN, MICHAEL 043026 Planning Commission 4.14 & 4.28 30 84796 05/06/2026 HUMMEL TIRE & WHEEL 288709 Tire Tube - General Services 18.56 84796 05/06/2026 HUMMEL TIRE & WHEEL 288726 Tires - Utilities 1083.37 84797 05/06/2026 JACOBS ENGINEERING GROUP INC W8Y10900-042 NPDES Compliance Engineering 356932.89 84793 05/06/2026 HALLEY, STEPHANIE 043026 Planning Commission 4.14 & 4.28 30 84794 05/06/2026 HAMPTON, KELLY 102525 River Lodge Deposit Refund 250 84795 05/06/2026 HUMBOLDT COUNTY RECORDER 042926 CEQA NOE Recording Fee - D Taylor 50 84791 05/06/2026 GRAINGER 9895113273 Walnut Frames/Screwdriver Set/Sprayer - WWTP 139.06 84792 05/06/2026 GROCERY OUTLET 043026 Strategic Plan Council Meeting Snacks 45.62 84793 05/06/2026 HALLEY, STEPHANIE 043026 Planning Commission 4.14 & 4.28 30 84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-41556 Governmentjobs.com Subscription 235.92 84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-41556 Governmentjobs.com Subscription 235.92 84791 05/06/2026 GRAINGER 9895113273 Walnut Frames/Screwdriver Set/Sprayer - WWTP 138.96 84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-41556 Governmentjobs.com Subscription 235.92 84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-41556 Governmentjobs.com Subscription 117.96 84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-41556 Governmentjobs.com Subscription 58.98 Expense Approval Report Payment Dates: 5/1/2026 - 5/6/2026 Payment Number Payment DateVendor Name Payable Number Description (Item) 84790 05/06/2026 GOVERNMENTJOBS.COM INC INV-41556 Governmentjobs.com Subscription 294.89 Amount
84832 05/06/2026 WYCKOFF'S 208941 PVC Conduit - Solar Streetlight 24.8 5/6/2026 12:35:48 PM Page 3 of 7
84831 05/06/2026 WOODS PEST CONTROL 1381240 River Lodge Pest Service FY 25/26 150 84831 05/06/2026 WOODS PEST CONTROL 1381254 Public Works Pest Service FY 25/26 140 84831 05/06/2026 WOODS PEST CONTROL 1381355 Police Pest Service FY 25/26 85 84829 05/06/2026 WILDWOOD SAW 41683 Stihl Blower - Parks 514.64 84829 05/06/2026 WILDWOOD SAW 41704 Blades/Trimmer Head/Shop Labor - General Services 283.38 84830 05/06/2026 WIYOT TRIBE 043026 Kenmar Road & US 101 Interchange Project 30 84827 05/06/2026 VELODYNE 29328 Equipment Replacement Parts - WWTP 2825.53 84828 05/06/2026 VERIZON WIRELESS 6142053574 SCADA Messaging Service FY 25/26 5.4 84829 05/06/2026 WILDWOOD SAW 41680 Trash Pump - WWTP 2024.61 84825 05/06/2026 VALLEY PACIFIC PETROLEUM SERVICES, INCCL 26-979248 Fuel 2462.56 84825 05/06/2026 VALLEY PACIFIC PETROLEUM SERVICES, INCCL 26-979248 Fuel 1701.92 84826 05/06/2026 VELOCITYEHS 349884 SDS/Chemical Management Subscription 3988.95 84825 05/06/2026 VALLEY PACIFIC PETROLEUM SERVICES, INCCL 26-979248 Fuel 121.2 84825 05/06/2026 VALLEY PACIFIC PETROLEUM SERVICES, INCCL 26-979248 Fuel 784.27 84825 05/06/2026 VALLEY PACIFIC PETROLEUM SERVICES, INCCL 26-979248 Fuel 3542.48 84825 05/06/2026 VALLEY PACIFIC PETROLEUM SERVICES, INCCL 26-979248 Fuel 1951.4 84825 05/06/2026 VALLEY PACIFIC PETROLEUM SERVICES, INCCL 26-979248 Fuel 968.74 84825 05/06/2026 VALLEY PACIFIC PETROLEUM SERVICES, INCCL 26-979248 Fuel 109.91 84825 05/06/2026 VALLEY PACIFIC PETROLEUM SERVICES, INCCL 26-979248 Fuel 5581.03 84825 05/06/2026 VALLEY PACIFIC PETROLEUM SERVICES, INCCL 26-979248 Fuel 225.64 84825 05/06/2026 VALLEY PACIFIC PETROLEUM SERVICES, INCCL 26-979248 Fuel 67.44 84823 05/06/2026 THATCHER COMPANY INC 2026250900311 Chlorine/Caustic Soda Deposit Refund -1825 84824 05/06/2026 THRIFTY SUPPLY CO 1049027-01 Operating Wrenches - WWTP 269.01 84825 05/06/2026 VALLEY PACIFIC PETROLEUM SERVICES, INCCL 26-979248 Fuel 77.83 84822 05/06/2026 SWRCB ACCOUNTING OFFICE 043026 CAR1KENMAR 4212 84823 05/06/2026 THATCHER COMPANY INC 2026250101151 Chlorine/Caustic Soda - WWTP 1825 84823 05/06/2026 THATCHER COMPANY INC 2026250101151 Chlorine/Caustic Soda - WWTP 7208.55 84821 05/06/2026 STAPLES BUSINESS CREDIT 7915196514 Pens/Keyboard/Mouse - City Clerk 22.43 84821 05/06/2026 STAPLES BUSINESS CREDIT 7915196514 Pens/Keyboard/Mouse - City Clerk 22.44 84821 05/06/2026 STAPLES BUSINESS CREDIT 7915383328 Annual Membership Fee 327.41 84821 05/06/2026 STAPLES BUSINESS CREDIT 7677316281 Printer Ink - Engineering 284.74 84821 05/06/2026 STAPLES BUSINESS CREDIT 7677813377 Printer Ink - Engineering 158.98 84821 05/06/2026 STAPLES BUSINESS CREDIT 7677813377-1 Credit Price Adjustment - Engineering -25.39 84820 05/06/2026 SPRINGVILLE SAFETY & SUPPLY 40418 Eye Wash Supplies - WWTP 372.57 84821 05/06/2026 STAPLES BUSINESS CREDIT 7652186277-1 Credit Price Adjustment - Risk -2.28 84821 05/06/2026 STAPLES BUSINESS CREDIT 7659990179-1 Credit Price Adjustment - Finance -3.07 84818 05/06/2026 R & S LIVESTOCK SUPPLY, I 354882 Shovels/Weedkiller - GS/Parks 217.47 84818 05/06/2026 R & S LIVESTOCK SUPPLY, I 354882 Shovels/Weedkiller - GS/Parks 86.99 84819 05/06/2026 RON DUPRATT FORD 142159A Converter - PD 1174.78 84817 05/06/2026 QUENCH USA INC INV10804760 Public Works Water System FY 25/26 28.48 84817 05/06/2026 QUENCH USA INC INV10804760 Public Works Water System FY 25/26 28.47 84817 05/06/2026 QUENCH USA INC INV10804760 Public Works Water System FY 25/26 28.47 84815 05/06/2026 PACIFIC GAS & ELECTRIC CO 04262987 61444662987 26.78 84816 05/06/2026 PLATT ELECTRIC SUPPLY 7G36810 Splicing Connectors - Utilities 82.74 84817 05/06/2026 QUENCH USA INC INV10804750 Parks Water System Service FY 25/26 42.71 84815 05/06/2026 PACIFIC GAS & ELECTRIC CO 04260845 46580260845 13706.74 84815 05/06/2026 PACIFIC GAS & ELECTRIC CO 04260845 46580260845 1582.09 84815 05/06/2026 PACIFIC GAS & ELECTRIC CO 04260845 46580260845 268.45 84815 05/06/2026 PACIFIC GAS & ELECTRIC CO 04260845 46580260845 275.72 84815 05/06/2026 PACIFIC GAS & ELECTRIC CO 04260845 46580260845 200.64 84815 05/06/2026 PACIFIC GAS & ELECTRIC CO 04260845 46580260845 3999.68 84815 05/06/2026 PACIFIC GAS & ELECTRIC CO 04260845 46580260845 1792.21 84815 05/06/2026 PACIFIC GAS & ELECTRIC CO 04260845 46580260845 241.04 84815 05/06/2026 PACIFIC GAS & ELECTRIC CO 04260845 46580260845 1770.93 84814 05/06/2026 O'REILLY AUTOMOTIVE STORE 374000 Disc Brakes - Utilities 11.37 84814 05/06/2026 O'REILLY AUTOMOTIVE STORE 374664 Test Leads - General Services 5.79 84815 05/06/2026 PACIFIC GAS & ELECTRIC CO 04260527 59188610527 253.52 Payment Number Payment DateVendor Name Payable Number Description (Item) 84814 05/06/2026 O'REILLY AUTOMOTIVE STORE 373793 5lb Slide - Utilities 118.25 84814 05/06/2026 O'REILLY AUTOMOTIVE STORE 373971 Tire Coating/Car Wash/Wash Mit - Utilities 42.67 Expense Approval Report Payment Dates: 5/1/2026 - 5/6/2026 Amount
84832 05/06/2026 WYCKOFF'S 212350 PVC Pipe/Elbow/Galvanized Pipe - Utilities 29.76 Grand Total: 582322.06
5/6/2026 12:35:48 PM Page 4 of 7
84832 05/06/2026 WYCKOFF'S 211901 Couplers - WWTP 99.57 84832 05/06/2026 WYCKOFF'S 212256 Couplings - Utilities 10.94 84832 05/06/2026 WYCKOFF'S 212316 Couplings/PVC/Adapters - Utilities 27.54 84832 05/06/2026 WYCKOFF'S 210907 FPT Quick Connect - WWTP 15.31 84832 05/06/2026 WYCKOFF'S 211139 Adapters/Conduit/Brushes/Gaskets - WWTP 115.57 84832 05/06/2026 WYCKOFF'S 211712 Couplings/Nipples - WWTP 116.64 84832 05/06/2026 WYCKOFF'S 209881 Galvanized Malleable Plug - Utilities 4.36 84832 05/06/2026 WYCKOFF'S 210135 Roating Nozzle w/Filter - WWTP 93.06 84832 05/06/2026 WYCKOFF'S 210890 Flowmaster Kit - Museum 20.79 Expense Approval Report Payment Dates: 5/1/2026 - 5/6/2026 Payment Number Payment DateVendor Name Payable Number Description (Item) 84832 05/06/2026 WYCKOFF'S 209342 Hose Clamps - Utilities 5.78 100-6035-5400Personnel Services 112
100-6210-1500Internet Service 58.33
5/6/2026 12:35:48 PM Page 5 of 7
100-5750-5450Weed Abatement 86.99
100-5900-5450Tools & Small Equipment 514.64
100-6000-1400Audit Fees 2944.5
100-6025-1400Professional Services 42153.7
100-6025-3200Professional Services 493.75
100-6035-2000Personnel Services 1069
100-5715-2000Vehicle Repairs 1174.78
100-5715-4100Vehicle Repairs 35.33
100-5720-4100Equipment Repair 18.56
100-5740-1500Building Repair and Maintenance 26.25
100-5740-2000Building Repair and Maintenance 85
100-5740-5600Building Repair and Maintenance 20.79
100-5505-4100Vehicle Fuel & Oil 1951.4
100-5505-5450Vehicle Fuel & Oil 1252.76
100-5565-5450Janitorial Supplies 103.6
100-5710-1500Software Maintenance 4992.4
100-5710-2000Software Maintenance 3993.92
100-5710-5400Software Maintenance 1996.96
100-5500-4100Department Supplies 597.9
100-5500-5450Department Supplies 42.71
100-5505-1500Vehicle Fuel & Oil 77.83
100-5505-2000Vehicle Fuel & Oil 5581.03
100-5505-2800Vehicle Fuel & Oil 225.64
100-5505-4000Vehicle Fuel & Oil 67.44
100-5265-5400Miscellaneous Benefits 60
100-5500-1150Department Supplies 22.43
100-5500-1200Department Supplies -3.07
100-5500-1600Department Supplies 20.16
100-5500-2000Department Supplies 435.06
100-5500-4000Department Supplies 418.33
100-1680 Distributed Office Supplies 327.41
100-1683 Distributed Utilities 1792.21
100-5265-1150Miscellaneous Benefits 20
100-5265-1200Miscellaneous Benefits 40
100-5265-2000Miscellaneous Benefits 80
100-5265-3200Miscellaneous Benefits 20
510 - Water Capital Fund 767.1
550 - Wastewater Fund 22146.3
560 - Wastewater Capital Fund 356933
590 - TDA Transit Fund 1701.92
672 - Forest Hill Water Booster Fund 268.45
Grand Total: 582322
Account Summary
Account Number Account Name Payment Amount
100-1600 Prepaid Liability & Property INS 3988.95
100 - General Fund 83648.6
101 - Transaction and Use Tax Fund 109.91
120 - Development & Building Fund 12041.4
160 - Riverlodge Fund 1593.95
189 - Measure Z Fund 784.27
270 - STIP/TEA Fund 11846
280 - Gas Tax Fund 5477.44
350 - Capital Projects Fund 57161.1
500 - Water Fund 27842.8
Expense Approval Report Payment Dates: 5/1/2026 - 5/6/2026 Report Summary
Fund Summary
Fund Payment Amount
550-5557-6600Lab Supplies 9.41
550-5710-6700Software Maintenance 3993.92
550-5720-6600Equipment Repair 2942.17
5/6/2026 12:35:48 PM Page 6 of 7
550-1310 Chemical Tank Deposits 0
550-5500-6500Department Supplies 296.45
550-5500-6600Department Supplies 589.71
550-5500-6700Department Supplies 863.41
550-5505-6600Vehicle Fuel & Oil 2462.56
550-5555-6600Plant Chemicals 7208.55
500-6000-6300Audit Fees 981.5
500-6045-6000Laboratory Services 393
500-6210-6300Internet Service 58.34
500-6505-6000Utility - General & Electric 13706.7
500-7015-6000Dues & Subscriptions 66.24
510-6005-9066Engineering Services 767.1
500-5500-6100Department Supplies 221.29
500-5500-6200Department Supplies 834.94
500-5505-6100Vehicle Fuel & Oil 3542.48
500-5710-6300Software Maintenance 3993.92
500-5715-6100Vehicle Repairs 1291
500-5900-6000Tools & Small Equipment 2024.61
280-5500-4200Department Supplies 16.37
280-5710-4200Software Maintenance 998.48
280-5726-4200Street Light Maintenance 422.91
280-6505-4200Utility - General & Electric 3999.68
350-6025-9123Professional Services 57161.1
500-5500-6000Department Supplies 728.75
160-6210-5800Internet Service 276.43
160-6505-5800Utility - General & Electric 253.52
189-5505-2000Vehicle Fuel & Oil 784.27
270-6005-9112Engineering Services 542.95
270-6005-9978Engineering Services 11303
280-5265-4200Miscellaneous Benefits 40
120-6305-3100Publication Expense 235
120-7600-3100Planning Commission 165
160-2222 River Lodge Deposits 250
160-4320 Monday Club Rental Fees 250
160-5730-5800Alarm System Maintenance 414
160-5740-5800Building Repair and Maintenance 150
100-7600-3200Planning Commission 165
100-7612-1000Contingency 45.62
101-5505-2000Vehicle Fuel & Oil 109.91
120-5505-3000Vehicle Fuel & Oil 121.2
120-6005-3000Engineering Services 1092.5
120-6005-3100Engineering Services 10427.7
100-6505-5500Utility - General & Electric 275.72
100-6505-5600Utility - General & Electric 200.64
100-7000-2000Travel, Conferences & Training 401
100-7015-2000Dues & Subscriptions 2604.28
100-7015-4100Dues & Subscriptions 66.24
100-7015-5600Dues & Subscriptions 45
100-6210-5450Internet Service 235.87
100-6225-1400Codification Misc 563.5
100-6305-3200Publication Expense 50
100-6505-4000Utility - General & Electric 26.78
100-6505-5400Utility - General & Electric 241.04
100-6505-5450Utility - General & Electric 1770.93
Expense Approval Report Payment Dates: 5/1/2026 - 5/6/2026 Account Summary
Account Number Account Name Payment Amount
100-6210-2000Internet Service 58.34
Grand Total: 582322
Project Account Summary
Project Account Key Payment Amount
**None** 582322
Grand Total: 582322
5/6/2026 12:35:48 PM Page 7 of 7
550-6210-6700Internet Service 58.34
550-6505-6600Utility - General & Electric 1582.09
550-7015-6600Dues & Subscriptions 66.24
560-6005-0171Engineering Services 356933
590-5505-5000Vehicle Fuel & Oil 1701.92
672-6505-6515Utility - General & Electric 268.45
550-5740-6600Building Repair and Maintenance 134.46
550-5740-6700Building Repair and Maintenance 140
550-5900-6600Tools & Small Equipment 408.07
550-6000-6700Audit Fees 981.5
550-6045-6600Laboratory Services 404
550-6205-6700Cell Phones 5.4
Expense Approval Report Payment Dates: 5/1/2026 - 5/6/2026 Account Summary
Account Number Account Name Payment Amount
Amount
84846 05/14/2026 CUTTER'S EDGE 167562 Supplies - WWTP 60.17 5/14/2026 8:38:38 AM Page 1 of 7
84843 05/14/2026 AUTOZONE #4142 4142473334 Fuel Stabilizer - WWTP 16.98 84844 05/14/2026 BEAR RIVER BAND OF ROHNERVILLE 050426 April Gym Membership - Swanson 20 84845 05/14/2026 CUES, INC 970064372 GNET Annual Software - Utilities 1674 84842 05/14/2026 AT&T MOBILITY X05092026 Cellular Service 4.55 84842 05/14/2026 AT&T MOBILITY X05092026 Cellular Service 467.43 84842 05/14/2026 AT&T MOBILITY X05092026 Cellular Service 477.47 84842 05/14/2026 AT&T MOBILITY X05092026 Cellular Service 329.73 84842 05/14/2026 AT&T MOBILITY X05092026 Cellular Service 1280.2 84842 05/14/2026 AT&T MOBILITY X05092026 Cellular Service 172.44 84842 05/14/2026 AT&T MOBILITY X05092026 Cellular Service 90.96 84842 05/14/2026 AT&T MOBILITY X05092026 Cellular Service 40.93 84842 05/14/2026 AT&T MOBILITY X05092026 Cellular Service 120.01 84842 05/14/2026 AT&T MOBILITY X05092026 Cellular Service 22.74 84842 05/14/2026 AT&T MOBILITY X05092026 Cellular Service 294.68 84842 05/14/2026 AT&T MOBILITY X05092026 Cellular Service 1143.04 84840 05/14/2026 AT&T 9011 25203673 9391062010 89.53
84840 05/14/2026 AT&T 9011 25203674 9391062011 54.18
84840 05/14/2026 AT&T 9011 25203675 9391062012 48.42
84840 05/14/2026 AT&T 9011 25203672 9391062009 96.91
84840 05/14/2026 AT&T 9011 25203672 9391062009 179.97
84840 05/14/2026 AT&T 9011 25203673 9391062010 48.21
84840 05/14/2026 AT&T 9011 25203646 9391061252 256.68
84840 05/14/2026 AT&T 9011 25203647 9391061253 94.45
84840 05/14/2026 AT&T 9011 25203647 9391061253 18.9
84840 05/14/2026 AT&T 9011 25203643 9391061249 43.75
84840 05/14/2026 AT&T 9011 25203644 9391061250 19.83
84840 05/14/2026 AT&T 9011 25203645 9391061251 135.88
84840 05/14/2026 AT&T 9011 25203638 9391061219 31.13
84840 05/14/2026 AT&T 9011 25203639 9391061220 62.26
84840 05/14/2026 AT&T 9011 25203640 9391061221 31.91
84840 05/14/2026 AT&T 9011 25203636 9391061217 31.91
84840 05/14/2026 AT&T 9011 25203637 9391061218 92.62
84840 05/14/2026 AT&T 9011 25203638 9391061219 31.13
84840 05/14/2026 AT&T 9011 25203632 9391061212 31.91
84840 05/14/2026 AT&T 9011 25203633 9391061213 262.22
84840 05/14/2026 AT&T 9011 25203634 9391061214 31.91
84840 05/14/2026 AT&T 9011 25191170 9391083962 287.87
84840 05/14/2026 AT&T 9011 25203628 9391061208 31.91
84840 05/14/2026 AT&T 9011 25203629 9391061209 213.99
84840 05/14/2026 AT&T 9011 25190023 9391082149 629.71
84840 05/14/2026 AT&T 9011 25190023 9391082149 369.61
84840 05/14/2026 AT&T 9011 25190023 9391082149 369.62
84840 05/14/2026 AT&T 9011 25190023 9391082149 3884.21
84840 05/14/2026 AT&T 9011 25190023 9391082149 2180.53
84840 05/14/2026 AT&T 9011 25190023 9391082149 1013.01
84840 05/14/2026 AT&T 9011 25186001 9391061237 101.69
84840 05/14/2026 AT&T 9011 25186005 9391061243 147.77
84840 05/14/2026 AT&T 9011 25186254 9391062358 64.48
84838 05/14/2026 ACCUSOURCEHR 92292 Pre-employment Background - Irving/Savage 280.56 84839 05/14/2026 AQUA BEN CORPORATION 50952 Hydrofloc - WWTP 5968.85 84840 05/14/2026 AT&T 9011 25186001 9391061237 54.76
Expense Approval Report
CITY OF FORTUNA By (None)
Payment Dates 5/14/2026 - 5/14/2026
Payment Number Payment Date Vendor Name Payable NumberDescription (Item) 84837 05/14/2026 ACCESS HUMBOLDT 3363 City Council Televised Meetings FY 25/26 329.88 84837 05/14/2026 ACCESS HUMBOLDT 3364 Planning Commission Televised Meetings FY 25/26 190.75 Amount
84866 05/14/2026 MISSION LINEN INDUS SERV 525942372 Paper Towels - WWTP 53.17 84866 05/14/2026 MISSION LINEN INDUS SERV 525961045 River Lodge Linen Service 36.49 5/14/2026 8:38:38 AM Page 2 of 7
84866 05/14/2026 MISSION LINEN INDUS SERV 525937078 Corp Yard Linen Service 60.31 84866 05/14/2026 MISSION LINEN INDUS SERV 525937079 Wastewater Linen Service 64.4 84866 05/14/2026 MISSION LINEN INDUS SERV 525937090 Parks/Rink Linen Service 109.76 84866 05/14/2026 MISSION LINEN INDUS SERV 525917951 Trash Can Liners - River Lodge 71.96 84866 05/14/2026 MISSION LINEN INDUS SERV 525919771 River Lodge Linen Service 36.49 84866 05/14/2026 MISSION LINEN INDUS SERV 525937078 Corp Yard Linen Service 68.71 84865 05/14/2026 MICROBAC LABORATORIES INC 188198 Lab Testing 806 84866 05/14/2026 MISSION LINEN INDUS SERV 525916988 Trash Can Liners - River Lodge 37.82 84866 05/14/2026 MISSION LINEN INDUS SERV 525917179 Trash Can Liners - River Lodge 40.09 84863 05/14/2026 MAD RIVER COMMUNITY HOSPITAL A0225204 Pre-employment Physical - Rizzo 45.56 84863 05/14/2026 MAD RIVER COMMUNITY HOSPITAL A0225204 Pre-employment Physical - Rizzo 683.44 84864 05/14/2026 MERCER FRASER COMPANY 118929 Aggregate Base/Cold Mix - Utilities 1466.03 84863 05/14/2026 MAD RIVER COMMUNITY HOSPITAL 10761447 Pre-employment Physical - Rizzo 248.68 84863 05/14/2026 MAD RIVER COMMUNITY HOSPITAL A0225204 Pre-employment Physical - Rizzo 136.69 84863 05/14/2026 MAD RIVER COMMUNITY HOSPITAL A0225204 Pre-employment Physical - Rizzo 45.56 84863 05/14/2026 MAD RIVER COMMUNITY HOSPITAL 10761447 Pre-employment Physical - Rizzo 49.74 84863 05/14/2026 MAD RIVER COMMUNITY HOSPITAL 10761447 Pre-employment Physical - Rizzo 16.58 84863 05/14/2026 MAD RIVER COMMUNITY HOSPITAL 10761447 Pre-employment Physical - Rizzo 16.58 84860 05/14/2026 HUMBOLDT VETERINARY MEDICAL GRP 1242473 Vet Services 80 84861 05/14/2026 IDEXX DISTRIBUTION, INC 3200246744 Lab Supplies 1078.11 84862 05/14/2026 KIWANIS CLUB OF RIO DELL-SCOTIA 012326 River Lodge Deposit Refund 500 84860 05/14/2026 HUMBOLDT VETERINARY MEDICAL GRP 1241347 Vet Services 84 84860 05/14/2026 HUMBOLDT VETERINARY MEDICAL GRP 1241978 Vet Services 15 84860 05/14/2026 HUMBOLDT VETERINARY MEDICAL GRP 1242191 Vet Services 120 84860 05/14/2026 HUMBOLDT VETERINARY MEDICAL GRP 1240381 Vet Services 15 84860 05/14/2026 HUMBOLDT VETERINARY MEDICAL GRP 1240410 Vet Services 30 84860 05/14/2026 HUMBOLDT VETERINARY MEDICAL GRP 1241347 Vet Services 15 84858 05/14/2026 HEALTHSPORT 050126 May Gym Memberships 52 84858 05/14/2026 HEALTHSPORT 050126 May Gym Memberships 26 84859 05/14/2026 HIGHWAY SPECIALTY CO INC 261489 Marking Paint/Sign Parts - Streets 839.8 84858 05/14/2026 HEALTHSPORT 050126 May Gym Memberships 188.94 84858 05/14/2026 HEALTHSPORT 050126 May Gym Memberships 52 84858 05/14/2026 HEALTHSPORT 050126 May Gym Memberships 26 84857 05/14/2026 HDL, COREN & CONE SIN062962 Bond Annual Reporting Service 1400 84858 05/14/2026 HEALTHSPORT 050126 May Gym Memberships 26 84858 05/14/2026 HEALTHSPORT 050126 May Gym Memberships 26 84856 05/14/2026 HARPER MOTORS 050726 F250 Truck - Uitlities 28212.01 84857 05/14/2026 HDL, COREN & CONE SIN062962 Bond Annual Reporting Service 1400 84857 05/14/2026 HDL, COREN & CONE SIN062962 Bond Annual Reporting Service 1400 84854 05/14/2026 GHD INC 380-0090384 US 101/12th Street Interchange PA & ED 21709.46 84855 05/14/2026 H&S ENERGY GROUP HCL-05963026 Car Wash Service - PD 7 84856 05/14/2026 HARPER MOTORS 050726 F250 Truck - Uitlities 28212.01 84853 05/14/2026 FREEDOM FUEL 1016499 Equipment Fuel 101.97 84853 05/14/2026 FREEDOM FUEL 1016515 Equipment Fuel 68.33 84853 05/14/2026 FREEDOM FUEL 1016529 Equipment Fuel 39.61 84852 05/14/2026 FORTUNA ACE HARDWARE 407618 Key Copies/Bulbs - Utilities 34.13 84852 05/14/2026 FORTUNA ACE HARDWARE 407634 Key Copies - Kennel 21.65 84852 05/14/2026 FORTUNA ACE HARDWARE K07649 Tie-Down/Eye Bolts/Hardware - General Srvs 56.27 84851 05/14/2026 FEDEX 9-269-44635 Lab Shipping Services 24.83 84852 05/14/2026 FORTUNA ACE HARDWARE 407364 Trash Cans - Parks 102.22 84852 05/14/2026 FORTUNA ACE HARDWARE 407368 Gas Can - Parks 45.98 84850 05/14/2026 EUREKA OXYGEN CO DM26040129 Cylinder Rentals FY 25/26 37.3 84850 05/14/2026 EUREKA OXYGEN CO DM26040129 Cylinder Rentals FY 25/26 37.3 84850 05/14/2026 EUREKA OXYGEN CO DM26040129 Cylinder Rentals FY 25/26 37.3 84848 05/14/2026 ECOLAB 6359183955 River Lodge Sanitizer Chemicals FY 25/26 219 84849 05/14/2026 EMMONS, SIANA 051126 Conference Expense Reimbursement - Hotel/Car 1847.19 84850 05/14/2026 EUREKA OXYGEN CO DM26040129 Cylinder Rentals FY 25/26 37.3 Expense Approval Report Payment Dates: 5/14/2026 - 5/14/2026 Payment Number Payment Date Vendor Name Payable NumberDescription (Item) 84847 05/14/2026 ECO MEDICAL 45403 Medical Waste Disposal 94 Amount
84885 05/14/2026 TRACTOR SUPPLY CREDIT PLAN 660683 Kennel Supplies 43.78 5/14/2026 8:38:38 AM Page 3 of 7
84884 05/14/2026 THATCHER COMPANY INC 2026400101099 Ammonia 1000 84884 05/14/2026 THATCHER COMPANY INC 2026400101099 Ammonia 4605.5 84885 05/14/2026 TRACTOR SUPPLY CREDIT PLAN 660618 Weed Sprayer System - Parks 166.4 84881 05/14/2026 SI EEL RIVER VALLEY 050726 River Lodge Deposit Refund 1000 84882 05/14/2026 SPRINGVILLE SAFETY & SUPPLY 40416 Earplugs - Parks 56.37 84883 05/14/2026 SUNBELT RENTALS INC 182599680 Stump Grinder Rental - Parks 451.09 84878 05/14/2026 PLATT ELECTRIC SUPPLY 7H33104 Light Balasts - General Services/CH 68.36 84879 05/14/2026 REDWOOD GLASS & WINDOWS RW16268 Vandalism Repair - Library 136.24 84880 05/14/2026 REMOTE SATELLITE SYSTEMS 135914 Police Satellite Phone Service FY 25/26 79 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04269729 17524449729 141.06 84877 05/14/2026 PEOPLEFACTS LLC 2026040143 Pre-employment Background Checks 57.48 84878 05/14/2026 PLATT ELECTRIC SUPPLY 7H33104 Light Balasts - General Services/CH 68.36 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04269457 99509569457 35 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04269507 47733469507 885.2 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04269662 43566719662 182.18 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04268481 42737528481 17.25 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04268568 41487528568 228.34 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04268897 65641318897 14.29 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04266485 44193066485 13.12 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04267872 67125257872 47.83 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04268379 51382078379 481.22 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04266009 33454186009 14.29 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04266230 40689526230 413.13 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04266357 27889626357 22454.51 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04265127 43154195127 75.31 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04265284 40654195284 237.75 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04265729 75033105729 159.18 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04264490 91564484490 20.47 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04264560 74193064560 64.28 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04265020 63983385020 96.35 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04263994 28883393994 42.89 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04264082 45966674082 20.93 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04264197 34609744197 367.87 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04263045 45859733045 126.33 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04263322 79545763322 99.56 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04263881 58771943881 1788.94 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04262501 10129392501 304.71 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04262716 23664592716 3.18 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04262970 93570722970 66.18 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04261200 81934311200 99.69 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04261965 88771941965 19.68 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04262034 98154202034 337.31 84873 05/14/2026 O'REILLY AUTOMOTIVE STORE 376206 Dueal Fan Assembly - PD 188.96 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04260729 95900010729 95.26 84874 05/14/2026 PACIFIC GAS & ELECTRIC CO 04260906 78346610906 56.78 84871 05/14/2026 ONTIVEROS & ASSOCIATES IN 6617 Windchase Lane Research Services 476.81 84872 05/14/2026 OPTIMUM MAY26MC Monday Club Wifi Service FY 25/26 126.43 84873 05/14/2026 O'REILLY AUTOMOTIVE STORE 376165 Battery - PD 162.03 84870 05/14/2026 NORTH COAST JOURNAL 2026149793 Public Notice - FBID 54 84871 05/14/2026 ONTIVEROS & ASSOCIATES IN 6571 Sewer & Water Improvement Project Srvs 1518.75 84871 05/14/2026 ONTIVEROS & ASSOCIATES IN 6615 Sewer & Water Improvement Project Srvs 1958.75 84868 05/14/2026 NORMAN'S DRY CLEANERS 26120-077-A River Lodge Linen Service 47.6 84869 05/14/2026 NORTH COAST EAC 042826 River Lodge Deposit Refund 500 84870 05/14/2026 NORTH COAST JOURNAL 2026149792 Public Notice - Citation Adoption 81 84867 05/14/2026 NAPA AUTO PARTS FORTUNA 98612 Oil Filters - Shop 14.19 84867 05/14/2026 NAPA AUTO PARTS FORTUNA 98612 Oil Filters - Shop 14.19 84867 05/14/2026 NAPA AUTO PARTS FORTUNA 98864 Battery - General Services 72.13 Payment Number Payment Date Vendor Name Payable NumberDescription (Item) 84867 05/14/2026 NAPA AUTO PARTS FORTUNA 98612 Oil Filters - Shop 14.19 84867 05/14/2026 NAPA AUTO PARTS FORTUNA 98612 Oil Filters - Shop 14.19 Expense Approval Report Payment Dates: 5/14/2026 - 5/14/2026 Amount
84890 05/14/2026 WOODS PEST CONTROL 1381167 City Hall Pest Services FY 25/26 90 84890 05/14/2026 WOODS PEST CONTROL 1381238 Monday Club Pest Service FY 25/26 125 Grand Total: 167947.98
5/14/2026 8:38:38 AM Page 4 of 7
84888 05/14/2026 WALKER PROCESS EQUIPMENT INV029266 Gear Motor - WWTP 2994 84889 05/14/2026 WILDWOOD SAW 41710 Stihl Bike Handle Trimmer - WWTP 524.28 84889 05/14/2026 WILDWOOD SAW 41733 Blades/Screws - Parks 326.21 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 99.98 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 440.98 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 60.56 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 15.31 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 33.98 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 441.53 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 183.33 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 67.16 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 262.1 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 131 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 184.9 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 15 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 17 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 16.99 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 26.99 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 99.97 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 79.4 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 1.18 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 39.39 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 191.28 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 1542.41 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 15.32 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 116.06 84887 05/14/2026 US BANK CORP PAYMENT SYS 042226 Cal Card Expenses 1277.28 Expense Approval Report Payment Dates: 5/14/2026 - 5/14/2026 Payment Number Payment Date Vendor Name Payable NumberDescription (Item) 84886 05/14/2026 ULINE 207461051 Poly Roll Tubing - PD 102.51 100-6210-1500 Internet Service 3884.21
100-6210-2000 Internet Service 3460.73
100-6210-5450 Internet Service 1013.01
100-6220-2000 CLETS Service 287.87
5/14/2026 8:38:38 AM Page 5 of 7
100-6205-1500 Cell Phones 294.68
100-6205-2000 Cell Phones 1143.04
100-6205-3200 Cell Phones 90.96
100-6205-4000 Cell Phones 40.93
100-6205-4100 Cell Phones 120.01
100-6205-5450 Cell Phones 329.73
100-5750-5450 Weed Abatement 166.4
100-6005-4000 Engineering Services 476.81
100-6025-2000 Professional Services 136.88
100-6200-2000 Telephone 686.75
100-6200-5400 Telephone 319.72
100-6205-1100 Cell Phones 22.74
100-5715-5450 Vehicle Repairs 14.19
100-5720-4100 Equipment Repair 1614.54
100-5720-5450 Equipment Repair 326.21
100-5740-1500 Building Repair and Maintenance 158.36
100-5740-4100 Building Repair and Maintenance 168.33
100-5745-5450 Vandalism Repair 136.24
100-5500-5400 Department Supplies 451.09
100-5500-5450 Department Supplies 395.85
100-5505-5450 Vehicle Fuel & Oil 209.91
100-5565-5450 Janitorial Supplies 109.76
100-5715-2000 Vehicle Repairs 372.18
100-5715-4100 Vehicle Repairs 14.19
100-5265-5400 Miscellaneous Benefits 52
100-5500-1150 Department Supplies 15.32
100-5500-1500 Department Supplies 116.06
100-5500-2000 Department Supplies 1379.79
100-5500-2800 Department Supplies 65.43
100-5500-4100 Department Supplies 201.67
Account Summary
Account NumberAccount Name Payment Amount
100-1683 Distributed Utilities 367.87
100-1684 Distributed Telephone 408.33
100-5265-1000 Miscellaneous Benefits 26
100-5265-1150 Miscellaneous Benefits 26
100-5265-2000 Miscellaneous Benefits 188.94
280 - Gas Tax Fund 1208.54
500 - Water Fund 36822.1
550 - Wastewater Fund 72396.8
560 - Wastewater Capital Fund 3477.5
590 - TDA Transit Fund 91.69
670 - Rancho Bueno Vista Fund 42.89
671 - Kenwood Meadows Fund 66.18
891 - SA Bond Debt Fund 1400
Grand Total: 167948
Expense Approval Report Payment Dates: 5/14/2026 - 5/14/2026 Report Summary
Fund Summary
Fund Payment Amount
100 - General Fund 24140.4
101 - Transaction and Use Tax Fund 262.1
120 - Development & Building Fund 191.34
160 - Riverlodge Fund 6044.94
210 - Solid Waste Fund 94
270 - STIP/TEA Fund 21709.5
500-6200-6100 Telephone 96.39
500-6205-6300 Cell Phones 467.43
500-6210-6300 Internet Service 369.61
500-6505-6000 Utility - General & Electric 2150.91
500-8000-6100 Capital Outlay 28212
5/14/2026 8:38:38 AM Page 6 of 7
500-5720-6000 Equipment Repair 441.53
500-5740-6100 Building Repair and Maintenance 99.98
500-5900-6000 Tools & Small Equipment 524.28
500-6025-6300 Professional Services 1400
500-6035-6000 Personnel Services 186.43
500-6035-6100 Personnel Services 62.14
500-5500-6000 Department Supplies 15.31
500-5500-6100 Department Supplies 131.74
500-5500-6300 Department Supplies 33.98
500-5520-6100 Base Materials 1466.03
500-5557-6000 Lab Supplies 1078.11
500-5715-6100 Vehicle Repairs 14.19
210-5735-5300 Janitorial Services - HHW 94
270-6005-9112 Engineering Services 21709.5
280-5265-4200 Miscellaneous Benefits 26
280-5500-4200 Department Supplies 839.8
280-6505-4200 Utility - General & Electric 342.74
500-5265-6100 Miscellaneous Benefits 72
160-6200-5800 Telephone 409.21
160-6205-5800 Cell Phones 4.55
160-6210-5700 Internet Service 126.43
160-6210-5800 Internet Service 629.71
160-6505-5700 Utility - General & Electric 159.18
160-6505-5800 Utility - General & Electric 1788.94
160-2222 River Lodge Deposits 2000
160-5565-5800 Janitorial Supplies 270.45
160-5575-5800 Kitchen Chemical 219
160-5740-5700 Building Repair and Maintenance 125
160-6035-5800 Personnel Services 280.56
160-6200-5700 Telephone 31.91
100-7455-2800 Veterinary Expenses 314
100-7616-1000 Televised Meetings 329.88
100-7616-3200 Televised Meetings 190.75
101-5500-2850 Department Supplies 262.1
120-6200-3000 Telephone 18.9
120-6205-3000 Cell Phones 172.44
100-7015-2000 Dues & Subscriptions 210
100-7015-3200 Dues & Subscriptions 184.9
100-7015-5400 Dues & Subscriptions 15
100-7221-5400 Break Camp Program 183.33
100-7230-5400 Skating Program 67.16
100-7400-2800 Miranda's Rescue 45
100-6505-5500 Utility - General & Electric 64.28
100-6505-5600 Utility - General & Electric 237.75
100-7000-1150 Travel, Conferences & Training 1847.19
100-7000-2000 Travel, Conferences & Training 17
100-7015-1150 Dues & Subscriptions 16.99
100-7015-1600 Dues & Subscriptions 26.99
Account Summary
Account NumberAccount Name Payment Amount
100-6300-5400 Advertising 1.18
100-6305-1400 Publication Expense 135
100-6505-2800 Utility - General & Electric 141.06
100-6505-4000 Utility - General & Electric 20.47
100-6505-5450 Utility - General & Electric 799.77
Expense Approval Report Payment Dates: 5/14/2026 - 5/14/2026 Grand Total: 167948
Project Account Summary
Project Account Key Payment Amount
**None** 167948
Grand Total: 167948
5/14/2026 8:38:38 AM Page 7 of 7
560-6015-9976 General Contracting 3477.5
590-5500-5000 Department Supplies 60.56
590-6200-5000 Telephone 31.13
670-6505-6505 Utility - General & Electric 42.89
671-6505-6510 Utility - General & Electric 66.18
891-6025-8200 Professional Services 1400
550-6045-6600 Laboratory Services 830.83
550-6200-6500 Telephone 305.97
550-6205-6700 Cell Phones 477.47
550-6210-6700 Internet Service 369.62
550-6505-6600 Utility - General & Electric 22828
550-8000-6500 Capital Outlay 28212
550-5555-6600 Plant Chemicals 10574.4
550-5710-6500 Software Maintenance 1674
550-5720-6600 Equipment Repair 3434.98
550-6025-6700 Professional Services 1400
550-6035-6500 Personnel Services 62.14
550-6035-6600 Personnel Services 932.12
Expense Approval Report Payment Dates: 5/14/2026 - 5/14/2026 Account Summary
Account NumberAccount Name Payment Amount
550-1310 Chemical Tank Deposits 1000
550-5265-6500 Miscellaneous Benefits 26
550-5500-6500 Department Supplies 37.3
550-5500-6600 Department Supplies 232.02
Consent Agenda Item 4i
STAFF REPORT
Consent Agenda Item
DATE: May 18, 2026
TO: Honorable Mayor and Council Members
FROM: Jason Kadle, Lieutenant
THROUGH: Amy Nilsen, City Manager
SUBJECT: Humboldt Domestic Violence Services – Bingo Permit Application STAFF RECOMMENDATION:
Approve Humboldt Domestic Violence Services Bingo Permit Application.
EXECUTIVE SUMMARY:
The organization Humboldt Domestic Violence Services is seeking a permit to operate “Charitable Bingo Games” at the Fortuna Veterans Memorial Building. Paulette Pettit with Humboldt Domestic Violence Services contacted the City of Fortuna to ascertain what steps were needed to conduct Bingo games for their fundraising event.
The Fortuna Municipal Code allows Charitable Bingo Games in accordance Chapter 5.16 of the Fortuna Municipal Code; however, no permit has been received for this activity. In response to this request staff prepared an application with the information required to confirm compliance with the municipal code and provided it to Mrs. Pettit.
Mrs. Pettit submitted the application to the city, which was reviewed by Interim Police Chief Eberhardt. The application contained all the required information and it appears to be consistent with the requirements. A complete copy of the application is attached. The applicant was provided Fortuna Municipal Code Section 5.16 and made aware of all pertinent requirements and conditions.
The following is a summary of the primary conditions:
• The games will be run by Humboldt Domestic Violence Services • The games will be open to the public
• The games will be held within the City of Fortuna
• The games will not take place outside the hours of noon to midnight • The maximum prize limit per game will not exceed $250 Humboldt Domestic Violence Services acknowledged these primary conditions and the complete conditions outlined in Fortuna Municipal Code 5.16. Their event is scheduled to take place on September 11, 2026, at Fortuna Veterans Memorial Building from 5pm to 10pm.
The municipal code gives the chief of police the authority to inspect the premises in order to ensure that the operation of bingo games at the premises does not constitute a violation of any state or Consent Agenda Item 4i
federal law and to inspect the records and special bank accounts containing profits derived from bingo games of any organization conducting bingo games whenever deemed reasonable and appropriate to ensure compliance with municipal code.
There is no established fee in the fee schedule for this activity. Staff are not recommending that a fee be charged for this application at this time. Any other applicants that wish to obtain a permit for a Bingo gaming operation will be required to follow the application process and requirements and seek separate Council approval.
The proposed permit duration for this application is three years. The Council may include any restrictions to the permit that the Council deems reasonable and necessary to ensure compliance with the municipal code Chapter 5.16. A copy of this chapter is attached.
FISCAL IMPACT
Staff time necessary to review application and confirm compliance with the municipal code over a period of three years.
RECOMMENDED COUNCIL ACTION:
Receive and Approve Humboldt Domestic Violence Services – Bingo Permit Application. Consent Agenda vote.
ATTACHMENTS:
• Humboldt Domestic Violence Services – Bingo Permit Application • Chapter 5.16 of the Fortuna Municipal Code
Chapter 5.16
CHARITABLE BINGO GAMES*
Sections:
5.16.010 Statutory and constitutional authority.
5.16.020 Bingo defined.
5.16.030 Eligibility to conduct bingo games.
5.16.040 Permit – Required – Application.
5.16.050 Permit – Application hearing.
5.16.060 Permit – Action by council.
5.16.070 Permit – Denial by council.
5.16.080 Permit – Nontransferable.
5.16.090 Permit – Suspension or revocation.
5.16.100 Suspension or revocation – Notice – Hearing.
5.16.110 Minors – Public.
5.16.120 Staffing and operation.
5.16.130 Profit making prohibited.
5.16.140 Premises.
5.16.150 Equipment.
5.16.160 Financial interest restricted.
5.16.170 Keeping of funds.
5.16.180 Recordkeeping.
5.16.190 Prize value limit.
5.16.200 Physical presence required.
5.16.210 Hours of operation.
5.16.220 Inspection of records and premises.
5.16.230 Penalty for violation.
* For statutory provisions authorizing bingo games for charity, see Penal Code § 326.5.
5.16.010 Statutory and constitutional authority.
Pursuant to the authority provided in Section 19(c) of Article IV of the California State Constitution and Section 326.5 of the Penal Code, the city establishes the following requirements for the conduct of bingo games by nonprofit charitable organizations in the city. (Ord. 77-373 § 1).
5.16.020 Bingo defined.
As used in this chapter, “bingo” means a game of chance in which prizes are awarded on the basis of designated numbers or symbols on a card which conforms to numbers or symbols selected at random. (Ord. 77-373 § 2).
5.16.030 Eligibility to conduct bingo games.
No person, organization, or other legal entity shall be permitted to conduct bingo games in the city unless such persons, organizations, or other legal entities possess a valid certificate or letter from the Franchise Tax Board and the Internal Revenue Service stating that they are exempted from the payment of the bank and corporation tax by Section 23701(d) of the Revenue and Taxation Code and that a contribution or gift to them would be a charitable contribution under Section 170(c)(2) of the Internal Revenue Code of 1954, and possess a valid permit issued pursuant to the provisions of this chapter. (Ord. 77-373 § 3).
5.16.040 Permit – Required – Application.
A. No person or organization shall conduct a bingo game without first obtaining a permit from the city council to do so.
B. Written application for a permit required by this chapter shall be made by affidavit under penalty of perjury and filed with the city clerk. Such application shall contain the following:
1. Name of organization; names, signatures, and addresses of all the officers of the organization;
2. Days and hours of operation of bingo games;
3. Attached copies of certificates or letters evidencing exempt status under Section 23701(d) of the Revenue and Taxation Code and Section 170(c)(2) of the Internal Revenue Code of 1954, received from the Franchise Tax Board and the Internal Revenue Service;
4. Address of premises where bingo games will be conducted;
5. Statement of ownership or lease of premises;
6. Purpose for which such premises are used by the organization;
7. Statement of ownership of bingo equipment used in the operation of bingo games;
8. Statement of consent for chief of police to inspect any bank accounts containing profits derived from bingo games;
9. Name of each individual, corporation, partnership, or other legal entity which has a financial interest in the conduct of bingo games;
10. Name of person responsible for the operation of the bingo games;
11. Such further information as may be required by the city council. (Ord. 77-373 §§ 18, 19).
5.16.050 Permit – Application hearing.
The city clerk shall set the time and place for public hearing on each application for a bingo permit and shall mail notice thereof to the applicant and to any other person who has filed a written request for such notice. (Ord. 77-373 § 20).
5.16.060 Permit – Action by council.
A. At the time and place set for public hearing on the application for a bingo permit, the city council shall consider the records, papers, files and any other evidence it deems relevant and shall render its decision either granting or denying the permit.
B. If the permit is approved, the city council may include such restrictions and conditions in the permit as the council deems reasonable and necessary under the circumstances to ensure compliance with the purposes and intent of this chapter. (Ord. 77-373 § 21).
5.16.070 Permit – Denial by council.
The city council may refuse to issue a permit if, after consideration of the application and any other papers, records, and files it deems relevant, it is determined that the operation of a bingo game would be injurious to the health, safety and morals of the people of the city, or that the permit application or proposed mode of operation of the bingo game is not in compliance with the provisions of this chapter. (Ord. 77-373 § 22).
5.16.080 Permit – Nontransferable.
Permits granted under this chapter shall not be transferable, either as to the permittee or the location. Any attempt to transfer shall render the permit in question invalid. (Ord. 77-373 § 23).
5.16.090 Permit – Suspension or revocation.
Any permit issued under this chapter may be suspended or revoked by the city council on its own motion or an application of the chief of police for violation of any of the provisions of this chapter, or any provisions of federal or state law. (Ord. 77-373 § 24).
5.16.100 Suspension or revocation – Notice – Hearing.
The holder of a bingo permit shall be given prompt notice of revocation or suspension of the permit and shall immediately desist from conducting or operating any bingo game. The notice shall fix a time and place, not less than five nor more than 60 days after service thereof, at which time the holder of the permit may appear before the city council and be granted a hearing upon the merits of the suspension or revocation. (Ord. 77-373 § 25).
5.16.110 Minors – Public.
A. No minors shall be allowed to participate in any bingo game.
B. All bingo games shall be open to the public, not just to the members of the nonprofit charitable organization. (Ord. 77-373 §§ 4, 5).
5.16.120 Staffing and operation.
A bingo game shall be operated and staffed only by members of the nonprofit charitable organization which organized it. Only an organization authorized to conduct a bingo game by permit issued pursuant to this chapter shall operate such game, or engage in the promotion, supervision, or any other phase of such game. (Ord. 77-373 § 6).
5.16.130 Profit making prohibited.
No person or agent of such person shall receive a profit, wage, salary, or other income from any bingo game authorized by this chapter, except as a bona fide prize received as a participant in such bingo game. (Ord. 77-373 § 7).
5.16.140 Premises.
A nonprofit charitable organization shall conduct a bingo game only on property owned or leased by it, and which property is used by such organization solely for an office or for performance of the purposes for which the organization is organized. (Ord. 77-373 § 8).
5.16.150 Equipment.
All equipment used in the operation of bingo games shall be owned by the organization authorized by permit and license to conduct such bingo games. (Ord. 77-373 § 9).
5.16.160 Financial interest restricted.
No individual, corporation, partnership, or other legal entity except the organization authorized by permit to conduct a bingo game shall hold a financial interest in the conduct of such bingo game. (Ord. 77-373 § 10).
5.16.170 Keeping of funds.
All profits derived from a bingo game shall be kept in a special fund or account and shall not be commingled with any other fund or account. (Ord. 77-373 § 11).
5.16.180 Recordkeeping.
Each organization conducting a bingo game shall maintain detailed records of all profits, expenditures, prizes and other expenses associated with the operation of bingo games. The records shall be retained for such period of time as required by state and federal law and for a period of three years for purposes of this chapter. (Ord. 77-373 § 12).
5.16.190 Prize value limit.
The total value of prizes awarded during the conduct of any bingo games shall not exceed $250.00 in cash or kind, or both, for each separate game which is held. (Ord. 77-373 § 13).
5.16.200 Physical presence required.
No person shall be allowed to participate in a bingo game unless such person is physically present at the time and place at which the bingo game is being conducted. (Ord. 77-373 § 14).
5.16.210 Hours of operation.
All bingo games shall be conducted only during the hours of noon to midnight. (Ord. 77-373 § 15).
5.16.220 Inspection of records and premises.
A. The chief of police shall have the authority to inspect the premises in order to ensure that the operation of bingo games at the premises does not constitute a violation of any state or federal law or provision of this chapter.
B. The chief of police may inspect the records and special bank accounts containing profits derived from bingo games of any organization conducting bingo games whenever deemed reasonable and appropriate to ensure compliance with the provisions of this chapter. (Ord.77-373 § 17).
5.16.230 Penalty for violation.
A. Any person who violates FMC 5.16.040, 5.16.110, 5.16.120, or 5.16.140 through 5.16.200 shall be guilty of a misdemeanor; and any person, upon conviction thereof, shall be punished by a fine of not less than $25.00 and not more than $500.00 or by imprisonment in the county jail for a period of not more than six months, or by both such fine and imprisonment.
B. A violation of FMC 5.16.130 shall be punishable by a fine not to exceed $10,000, which fine shall be deposited in the city general fund. (Ord. 77-373 § 16).
Consent Agenda Item 4j
STAFF REPORT
Consent Agenda Item
DATE: May 18, 2026
TO: Honorable Mayor and Council Members
FROM: Buffy Gray, Deputy City Clerk
THROUGH: Amy Nilsen, City Manager
SUBJECT: Review and Approve Mayor’s Recommendation of Appointee to the Planning Commission
STAFF RECOMMENDATION:
Review the application for the Planning Commission and consider approving the Mayor’s recommendation for appointment.
EXECUTIVE SUMMARY:
Planning Commission:
One (1) of the seven (7) seats on the Planning Commission is vacant and one (1) Alternate seat.
The City received one application:
• Rebecca Moore
The terms of office for Planning Commissioners are four (4) year terms, but the current vacancy is to fill the term of a seat that was vacated by a prior commissioner, which means if approved, Rebecca Moore’s appointment will expire on December 31, 2028.
RECOMMENDED COUNCIL ACTION:
Motion to Approve Mayors’ Appointment to the Planning Commission. Consent Agenda vote.
ATTACHMENTS:
Commission Applications:
• Rebecca Moore (Planning Commission)
Consent Agenda Item 4k
STAFF REPORT
Consent Agenda Item
DATE: May 18,2026
TO: Honorable Mayor and Council Members
FROM: Bob Natt, General Services Superintendent
THROUGH: Amy Nilsen, City Manager
SUBJECT: Declaration of Surplus Personal Property and Authorization to Dispose of Surplus Personal Property; Resolution 2026-16
STAFF RECOMMENDATION:
Declare the following property surplus and authorize its disposition by adopting Resolution 2026-
16. EXECUTIVE SUMMARY:
The City has accumulated some personal property, including vehicles and equipment that is no longer of use to the City. Staff requests that the Council declare the following personal property surplus and authorize disposal by auction though a private auction house if feasible, or by disposal as scrap. Typically, these items have residual values under $1000 and are non-operational, having already been scavenged for parts:
Item Approx. Value Condition Disposition Method
Unit 142, 2010 Ford Crown Vic
VIN 2FABP7BV6AX123767
$0 Junk Decommission
Unit 146, 2013 Ford Interceptor
VIN 1FAHP2MT4DG148542
$500 Poor Auction
Unit 150, 2016 Ford K9 Interceptor
VIN 1FM5K8AT2GGA77988
$800 Poor Auction
Unit 79, 2000 Dodge Dakota
VIN 1B7GL22X1Y5726056
$500 Poor Auction
Unit 82, 2001 Dodge Dakota
VIN 1B7GL22X61S222933
$500 Poor Auction
Unit 84, 2001 Sterling Vacon
VIN 2FXAATAK72AJ62155
$500 Poor, Auction
Unit 141, 2004 Chevy Impala
VIN 2G1WH52K749174120
$1,000 Fair Auction
Consent Agenda Item 4k
Unit 71, 1999 Ford F150
VIN 1FTRF17W5XKA72302
$500 Poor Auction
Unit 86, 2002 Ford Exp Sport
VIN 1FMZU77EX2UD53021
$500 Poor Auction
Unit 214, Pipe Hunter Model 7834
VIN 1T9P718258P391472
$10,000 Fair Auction
Unit 231, 2015 Star Craft E450 Bus
VIN 1FDFE4FS5FDA08670
$5,000 Fair Auction
The California Constitution and Government Code 37350, 37351 provides for a city to dispose of personal property in any way it chooses if the disposition is for the common benefit. The proposed disposition methods are presented in the table above. Staff note that on the table above there are vehicles that can or cannot be auctioned, this is due to the fact that they have been used for parts for many years and therefore have no reasonable salvage or auction value.
It is anticipated that the items listed for auction will be placed in a public auction taking place in 2026 via a licensed auction house. Proceeds will be deposited into the City’s General Fund. If sale by auction is not feasible, items will be disposed of by recycling, donation, or other appropriate method for the common benefit.
RECOMMENDED COUNCIL ACTION:
Adopt Resolution 2026-16. Consent Agenda vote.
ATTACHMENTS:
• Resolution 2026-16, A Resolution of the City Council of the City of Fortuna Declaring Certain Personal Property Surplus and Authorizing the Disposal of Surplus Personal Property
Consent Agenda Item 4k
RESOLUTION 2026-16
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FORTUNA DECLARING
CERTAIN PERSONAL PROPERTY SURPLUS AND AUTHORIZING THE DISPOSAL OF
SURPLUS PERSONALPROPERTY
WHEREAS, the City of Fortuna has determined that the following vehicles and equipment will no longer be used by the City:
Item Approx. Value Condition Disposition Method
Unit 142, 2010 Ford Crown Vic
VIN 2FABP7BV6AX123767
$0 Junk Decommission
Unit 146, 2013 Ford Interceptor
VIN 1FAHP2MT4DG148542
$500 Poor Auction
Unit 150, 2016 Ford K9 Interceptor
VIN 1FM5K8AT2GGA77988
$800 Poor Auction
Unit 79, 2000 Dodge Dakota
VIN 1B7GL22X1Y5726056
$500 Poor Auction
Unit 82, 2001 Dodge Dakota
VIN 1B7GL22X61S222933
$500 Poor Auction
Unit 84, 2001 Sterling Vacon
VIN 2FXAATAK72AJ62155
$500 Poor, Auction
Unit 141, 2004 Chevy Impala
VIN 2G1WH52K749174120
$1,000 Fair Auction
Unit 71, 1999 Ford F150
VIN 1FTRF17W5XKA72302
$1,000 Fair Auction
Unit 86, 2002 Ford Exp Sport
VIN 1FMZU77EX2UD53021
$500 Poor Auction
Unit 214, Pipe Hunter Model 7834
VIN 1T9P718258P391472
$10,000 Fair Auction
Unit 231, 2015 Star Craft E450 Bus
VIN 1FDFE4FS5FDA08670
$5,000 Fair Auction
WHEREAS, the California Constitution and Government Code Section 37350, 37351 allows for the disposal of surplus personal property by a city in any way it chooses if the disposal is for the common benefit.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Fortuna hereby declares that the listed personal property is surplus and may be disposed of in the proposed manner, or other manner which is for the common benefit.
Consent Agenda Item 4k
BE IT FURTHER RESOLVED that any items the City is unable to dispose of through the proposed methods will be disposed of by recycling, donation, or other appropriate method for the common benefit.
BE IT FURTHER RESOLVED that all monies received from the sale of said items shall be deposited in the City of Fortuna’s General Fund.
PASSED AND ADOPTED on this 18th day of May 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
___________________________
Mike Johnson, Mayor
ATTEST:
_____________________________
Siana Emmons,
Consent Agenda Item 4l
STAFF REPORT
Consent Agenda Item
DATE: May 18, 2026
TO: Honorable Mayor and Council Members
FROM: Aaron Felmlee, Finance Director
THROUGH: Amy Nilsen, City Manager
SUBJECT: City of Fortuna Basic Financial Statement Audit for the year ended June 30, 2025
STAFF RECOMMENDATION:
Receive and file the City of Fortuna’s Basic Financial Statements Audit Report for the year ended June 30, 2025.
EXECUTIVE SUMMARY:
O’Connor & Company, Certified Public Accountants, was engaged by the City of Fortuna to perform an all-funds audit. The audit included the examination of the financial records and the financial statements of the City as of, and for, the fiscal year ended June 30, 2025. The auditor’s unqualified opinion stated in part:
“…[T]he financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of City of Fortuna, as of June 30, 2025, and the respective changes in financial position and where applicable, cash flows thereof, for the year then ended in accordance with accounting principles generally accepted in the United States of America.”
The opinion provides assurance that the City’s financial statements are free of material misstatement. The finance department is pleased to present additional information along with the financial statements, which provides detail on the basic financial statements, such as a Management’s Discussion and Analysis, which can be found starting on page 4, and a statistical section, which can be found starting on page 64.
The Management Discussion and Analysis is intended to be a discussion of compliance, risks, and future plans, such as goals and new projects as well as analyzing the City’s performance to date.
Staff would recommend starting there when reviewing the Basic Financial Statements Audit Report as this is a good place to get a general overview of how the City performed over the course of last year. The statistical section provides 10 years’ worth of history, when available, about the Consent Agenda Item 4l
City’s finances and operations and about the City’s constituents and economy. This is a great place to analyze trends and assists in projecting where the City is headed over the long term.
RECOMMENDED COUNCIL ACTION:
Receive and file the City of Fortuna’s Comprehensive Annual Financial Report for the year ended June 30, 2025. Consent Agenda vote.
ATTACHMENTS:
A. City of Fortuna Basic Financial Statements Audit Report for the year ended June 30, 2025
CITY OF FORTUNA
FORTUNA, CALIFORNIA
ANNUAL FINANCIAL REPORT
JUNE 30, 2025
TABLE OF CONTENTS
PAGE
i - iii
iv
v
1-3
4-12
INTRODUCTORY SECTION
Letter of Transmittal
List of Principal Officials
Organization Chart
FINANCIAL SECTION
Independent Auditors’ Report
Management’s Discussion and Analysis - Required Supplementary Information (Unaudited) Financial Statements:
Government-wide Financial Statements:
Statement of Net Position 13
Statement of Activities 14
Fund Financial Statements:
Governmental Funds - Balance Sheet 15
Governmental Funds - Statement of Revenues,
Expenditures, and Changes in Fund Balances 16
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds
to the Statement of Activities 17
Proprietary Funds – Statement of Net Position 18
Proprietary Funds - Statement of Revenues,
Expenses, and Changes in Fund Net Position 19
Proprietary Funds - Statement of Cash Flows 20
Statement of Fiduciary Net Position 21
Statement of Changes in Net Position – Private Purpose Trust Fund 22 Notes to Basic Financial Statements 23-45
TABLE OF CONTENTS (continued)
PAGE
REQUIRED SUPPLEMENTARY INFORMATION SECTION (Unaudited):
Statement of Revenues, Expenditures, and Changes in
Fund Balances – Budget and Actual – General Fund 46
Statement of Revenues, Expenditures, and Changes in
Fund Balances – Budget and Actual – City Housing Fund 47 Schedule of the Local Government’s Proportionate Share
of the Net Pension Liability – All Plans 48
Schedule of Contributions – All Plans 49
SUPPLEMENTARY SECTION
Combining Statements and Individual Fund Schedules - Nonmajor Funds:
Combining Balance Sheet - Nonmajor Governmental Funds 50-51 Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds 52-53
Schedules of Revenues, Expenditures and Changes in Fund Balances Budget and Actual (Budgetary Basis) Nonmajor Governmental Funds 54-63 STATISTICAL SECTION (Unaudited)
Financial Trends Information:
Net Position by Component – Last Ten Fiscal Years 64
Changes in Net Position – Last Ten Fiscal Years 65-67
Fund Balances Governmental Funds – Last Ten Fiscal Years 68 Changes in Fund Balances – Governmental Funds - Last Ten Fiscal Years 69 Revenue Capacity Information:
Assessed Value and Estimated Actual Value of Taxable Property – Last Ten Fiscal Years 70
Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years 71 Principal Property Taxpayers - Current Year and Previous Nine Years 72 Property Tax Levies and Collections - Last Ten Fiscal Years 73 Sales Tax Revenue Base Data - Last Ten Fiscal Years 74
Principal Sales Taxpayers - In Alphabetical Order -
Current and Previous Nine Years Ago 75
TABLE OF CONTENTS (concluded)
STATISTICAL SECTION (concluded) PAGE
Transient Occupancy Tax Revenue Base Data - Last Ten Fiscal Years 76 Principal Transient Occupancy Taxpayers - In Alphabetical Order Last Ten Fiscal Years 77
Water and Sewer Rates - Last Ten Fiscal Years 78
Water Revenue Concentration Data - Last Ten Fiscal Years 79 Debt Capacity Information:
Ratio of Outstanding Debt by Type - Last Ten Fiscal Years 80 Ratio of General Bonded Debt Outstanding - Last Ten Fiscal Years 81 Direct and Overlapping Governmental Activities Debt - Current Year 82 Legal Debt Margin Information - Last Ten Fiscal Years 83 Pledged Revenue Coverage - Last Ten Fiscal Years 84
Demographic and Economic Information:
Demographic and Economic Statistics - Last Ten Fiscal Years 85 Principal Employers - Last Ten Fiscal Years 86
Operating Information:
Full Time Equivalent City Employees - Last Ten Fiscal Years 87 Operating Indicators - Last Ten Fiscal Years 88
Capital Asset Statistics - Last Ten Fiscal Years 89
INTRODUCTORY SECTION
May 5, 2026
Citizens of the City of Fortuna
Honorable Mayor and
Members of the City Council
We are pleased to submit the City of Fortuna’s Comprehensive Annual Financial Report for the fiscal year ended June 30, 2025. The city follows a policy of hiring a licensed certified public accountant to conduct an annual audit and to prepare a complete set of financial statements in conformity with generally accepted accounting principles (GAAP). This annual report is published to fulfill that policy for the fiscal year ended June 30, 2025.
Management of the City of Fortuna assumes full responsibility for the completeness and reliability of the information contained in this report, based upon a comprehensive frame-work of internal control that the city has established for this purpose. Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the city’s financial statements are free of material misstatements.
The firm of O’Connor & Company, has issued an unmodified independent auditor’s report on the City of Fortuna’s financial statements for the fiscal year ended June 30, 2025. The independent auditor’s report is located at the front of the financial section of this report.
Management’s Discussion and Analysis (“MD&A”) immediately follows the independent auditor’s report and provides a narrative introduction, overview, and analysis of the basic financial statements. The MD&A complements this letter of transmittal and should be read in conjunction with it.
PROFILE OF THE CITY AND ITS OPERATIONS
The City of Fortuna is located on the North Coast of California seven (7) miles inland from the Pacific Ocean to the west and 253 miles north of San Francisco on U.S. Route 101. Fortuna is surrounded by national, state and county redwood parks and is the gateway to the redwood forests of Northern California. The City has a large number of events and festivals including Art & Wine in the Park, the Annual Fortuna Rodeo, Redwood AutoXpo, Apple Harvest, Hops in Humboldt Festival, and the Fortuna Concert Series. There are many holiday events for both young and old including concerts and parades.
The City of Fortuna was incorporated in 1906 and is home to approximately 12,000 individuals. The city’s boundaries encompass 4.8 square miles with a population that has been growing by an average rate of one-percent (1%) annually over the last decade.
Education, health care, and government services are the largest employment categories followed by retail trade and construction. Timber harvesting and production is no longer the driving economic factor on the North Coast. Agriculture, health care, education, and government jobs have filled the void left by the timber industry with a mix of retail sales and hospitality services increasingly supporting our local economy.
The city operates under a council-manager form of government. Policy making and legislative authority are vested in the City Council consisting of the Mayor and four other elected Council members. The Council is responsible, among other matters, for passing ordinances, adopting the city budget, appointing committees, and hiring the City Manager. The City Manager is responsible for carrying out the policies and ordinances of the City Council, for overseeing the daily operations of the city, and for appointing other employees. The Council is elected to four year staggered terms, with 2-3 members elected every two years. The Mayor is selected by and serves at the pleasure of the City Council for a two-year term. i
May 5, 2026
The city provides a full range of municipal services including police protection; construction and maintenance of city streets; storm drains, and similar infrastructure; park maintenance; community recreation activities; water and wastewater utilities; and a transit system.
The annual budget serves as the foundation for the City of Fortuna’s financial planning and control system.
The budget process is the vehicle through which the city establishes goals and objectives, and prioritizes the desired programs or services that the city provides and which can be financed by the city’s anticipated revenue for the budget period. The annual budget is categorized by fund, function (e.g., supplies, services), and department (e.g., police, public works). The budget is the means through which policy decisions are made, effected, controlled and monitored. The City Manager is responsible for submitting and recommending an operating budget and a capital improvements budget for City Council consideration and adoption. Throughout the year, the budget serves as a financial management tool and an operational plan for the delivery of city services and capital projects.
In addition to the budget planning process the city maintains budgetary controls. The city’s objective in maintaining budgetary control is to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the City Council. The City Manager is authorized to transfer budgeted amounts within funds as deemed necessary in order to meet the city’s needs subject to policy defined in the city’s administrative regulations. The City Council may amend the budget by resolution during the fiscal year.
The city maintains an encumbrance accounting system as one technique of accomplishing budgetary control. Purchase orders, contracts, and other commitments for expenditure of money are secured in order to reserve that portion of the applicable appropriation. Total expenditures of each fund may not exceed fund appropriations and total expenditures for each department may not exceed departmental appropriations.
Unencumbered amounts lapse at year-end and may be appropriated as part of the following year’s budget.
Financial statements contained in the Annual Comprehensive Financial Report (“ACFR”) include budget to actual comparisons that are required supplementary information. Comparisons are presented for the general fund and other major governmental funds for which an appropriated annual budget has been adopted. Budget to actual comparisons are also presented for the city’s non-major funds in the supplemental information section of this report.
LOCAL ECONOMY
The city’s general fund sales tax revenue recognized a loss this fiscal period. City-wide retail sales subject to tax decreased to $232 million over the year; a decrease of approximately $5 million over the previous fiscal year.
The unemployment rate for 2025 increased to 3.5% - the highest unemployment rate seen in the last 10 years was in 2021 when the unemployment rate was 7.9%. Property values remain stable with a slight increase as compared to the previous fiscal period. Looking forward, the city’s 2025-26 budget reflects a continued conservative approach. The city anticipates ongoing economic recovery and will carefully monitor revenue to match and prioritize city services within available revenues. ii
May 5, 2026
MAJOR INITIATIVES
Capital Projects
The City of Fortuna is committed to investing in the city’s future by improving and repairing essential water and sewer infrastructure projects, disability access improvements and more. Prior to fiscal year 2025 the city leveraged state grants, former Redevelopment Agency bond loan proceeds, and storm drainage funds to complete the nearly $6.5 million of improvements to the Rohner Creek Flood Control and Riparian Habitat Improvement Project. The project was successfully completed in fiscal year 2018. Upon the completion of that project the City was able to move forward with the almost $2.5 million Hillside Creek Flood Control Project which was completed in 2020. This project was 75% funded by a FEMA grant. Upon completion of these projects, in fiscal year 2021, the City submitted an updated Flood Mapping to FEMA and was successful in removing hundreds of homes out of the flood plain.
Redevelopment Dissolution
Pursuant to ABx 1 26 (“AB 26”), the Redevelopment Agency of the City of Fortuna (“Agency”) was dissolved on February 1, 2012. The former Agency is now administered by the Successor Agency to the Former Redevelopment Agency of the City of Fortuna. The Successor Agency continues to wind down the affairs of the former Redevelopment Agency. The City of Fortuna Oversight Board was dissolved and replaced by a Countywide Oversight Board pursuant to Health and Safety Code Section 34179 (j). The new Countywide Oversight Board continues to meet regularly to review and approve the annual Recognized Obligation Payments Schedule (ROPs) request submitted to the California Department of Finance, as well as other business activity related to the Successor Agency.
ACKNOWLEGEMENTS
The preparation of this report could not be accomplished without the efficient and dedicated service of the entire staff of the finance department, the auditing services of O’Connor & Company, and the cooperation of the various city departments. I would also like to acknowledge and thank the City Council and the City Manager for their continued support and leadership in responsibly managing the City of Fortuna’s financial operations.
Respectfully submitted,
Aaron Felmlee, Finance Director
iii
iv
CITY OF FORTUNA, CALIFORNIA
List of Principal Officials
June 30, 2025
City Council
Mayor Mike Johnson
Mayor Pro Tem Tami Trent
Council Member Kyle Conley
Council Member Carlos Diaz
Council Member Abe Stevens
Appointed Officials
City Manager Amy Nilsen
Finance Director Aaron Felmlee
Police Chief Matt Eberhardt
Public Works Director Brian Issa
Parks and Recreation Director Kaylyn Stainbrook
Community Development Director Vacant
City Clerk Siana Emmons
City of Fortuna
Organizational Chart
Deputy City Engineer
1 FTE
Engineering
Technician II
1 FTE
Residents & Businesses of Fortuna
Mayor & City Council
City Manager City Attorney
Public Works Director
(Department Head)
1 FTE
Laboratory Director
1 FTE
Senior Admin Assistant /
Deputy City Clerk
1 FTE
City Clerk / Human
Resources Manager
(Department Head)
1 FTE
Payroll / Benefits
Administrator
1 FTE
Finance Office
Supervisor
1 FTE
Accounting
Technician
1 FTE
Finance Director
(Department Head)
1 FTE
Account Clerk II
1 FTE
Community Development
Director
(Department Head)
1 FTE
Planner II
1 FTE
Building Official
1 FTE
Building Inspector
1 FTE
Chief of Police
(Department Head)
1 FTE
Lieutenant
(Division Head)
1 FTE
Sergeant assigned to
Supervise Dispatch
1 FTE
Administrative
Assistant III
1 FTE
Kennel Attendant (PT)
.50 FTE
Parks Maintenance
Worker II
3 FTE
Parks & Rec Director
(Funded by Measure E)
(Department Head)
1 FTE
Museum Curator (PT)
.58 FTE
River Lodge Conference
Center Manager
1 FTE
Conference Center
Coordinator
1 FTE
Conference Center
Worker (PT)
.87 FTE
Parks Maintenance
Worker III
1 FTE
Bus Driver II
1 FTE
Lead Parks
Maintenance Worker
1 FTE
Transit Dispatcher /
Office Assistant (PT)
.51 FTE
Administrative
Assistant II
1 FTE
WWTP Operator III /
Shift Supervisor
2 FTE
WW Chief Plant Operator
(Division Head)
1 FTE
Utility Maintenance
Worker III
2 FTE
Utility Shift Supervisor
1 FTE
General Services Superintendent (Division Head)
1 FTE
WWTP Operator II
3 FTE
WWTP Operator I /
OIT
2 FTE
Lead Vehicle &
Equipment Mechanic
1 FTE
Vehicle & Equipment
Mechanic
1 FTE
Street Maintenance
Worker III
1 FTE
Street Maintenance
Worker II
4 FTE
Lead Street Maintenance
Worker
1 FTE
Police Officer (Sworn)
9 FTE
Police Officer (Sworn) -
Funded by Measure Z
2 FTE
Sergeant (Sworn)
3 FTE
Police Officer (Sworn) -
Funded by Measure E
2 FTE
Administrative
Assistant I (PT)
.73 FTE
Bus Driver I (PT)
1.00 FTE
Code Compliance
Officer (PT) (Funded
by Measure E)
.46 FTE
Police Dispatcher II
5 FTE
Police Dispatcher I
(PT)
.50 FTE
Rec Program Supervisor
(Funded by Measure E)
1 FTE
Recreation Program
Coordinator (PT)
.58 FTE
Recreation Leader
(PT)
4.23 FTE
CSO (Funded by
Measure E)
1 FTE
Community Services
Officer (PT)
.73 FTE
Senior Administrative
Assistant (PW)
1 FTE
Parks Maintenance
Worker I (PT)
1.94 FTE
Records Clerk (Funded
by Measure E)
1 FTE
Utility Maintenance
Worker II
3 FTE
Facility Custodian
1 FTE
Utilities Superintendent
(Division Head)
1 FTE
City Carpenter III
1 FTE
v
FINANCIAL SECTION
- 1 -
INDEPENDENT AUDITORS’ REPORT
To the Honorable Members
of the City Council
City of Fortuna
Fortuna, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information, of the City of Fortuna, California as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise City of Fortuna’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of City of Fortuna, as of June 30, 2025, and the respective changes in financial position and where applicable, cash flows thereof, 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.
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 of Fortuna, 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.
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 City of Fortuna’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 auditing standards generally accepted in the Unites States of America 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.
1701 NOVATO BLVD, SUITE 302
NOVATO, CA 94947
PH. (415) 457-1215
FAX. (415) 457-6735
www.maocpa.com
Board of Directors
City of Fortuna - Page 2
- 2 -
In performing an audit in accordance with auditing standards generally accepted in the Unites States of America, 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 of Fortuna’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 City of Fortuna’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.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis, which follows this report letter, and the required supplementary information listed in the table of contents be presented to supplement the basic financial statements. Such information, 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 the 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 auditing standards generally accepted in the United States of America, 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 City of Fortuna’s basic financial statements. The accompanying supplementary information, as listed in the Table of Contents, is presented for the purpose of additional analysis and is 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 auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements are 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 Section and Statistical Section listed in the Table of Contents 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.
Board of Directors
City of Fortuna - Page 3
- 3 -
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.
O’Connor & Company
Novato, California
May 5, 2026
MANAGEMENT'S DISCUSSION AND ANALYSIS
- 4 -
INTRODUCTION
This section of the City of Fortuna’s (the City’s) annual financial report presents discussion and analysis of the City's financial performance during the fiscal year that ended on June 30, 2025. Please read this analysis in conjunction with the transmittal letter contained in the front of this report and the City’s financial statements, which follow this section.
Financial Highlights
The City's total net position continued to improve during the 2024-25 fiscal year with an increase of $2.84 million at the end of the fiscal period. Net position is the difference between the City’s assets and liabilities.
● The Successor Agency (Former Redevelopment Agency) continues to move forward with the completion of “winding down” the City’s former redevelopment activities. The City’s general funds earned $10.89 million in revenues during the 2024-25 fiscal year with $10.51 million in total expenditures, which resulted in an excess of revenues over expenditures of $382 thousand. The citizens of Fortuna approved a ¾ cent sales tax measure, Measure E, on the November 8, 2016 ballot. Revenues from Measure E accounted for $1.92 million of the $10.89 million total general fund revenues. Measure E is a general tax that went into effect on April 1, 2017 and is set to terminate on March 31st, 2033.
The fiscal period ending June 30, 2025, resulted in a general fund balance of $12.90 million with $5.4 million reported as unassigned (See pg. 14-15 for details). The City has designated about $7.5 million from the end of year fund balance as stabilization reserves for contingencies and cash flow shortfalls. The City’s water and wastewater programs generated approximately $7.84 million in user fees. Utility fees continue to support daily operations, debt service, and capital improvement projects. The net position of the water enterprise increased by 4.39 percent to $17.4 million and the wastewater enterprise net position increased by 5.55 percent to $28.6 million indicating stable growth and management of the City’s vital utility services.
OVERVIEW OF THE FINANCIAL STATEMENTS
The City’s Annual Comprehensive Financial Report (“ACFR”) consists of four main components: (1) the independent auditor’s report and management’s discussion and analysis; (2) the basic financial statements and notes to the financial statements; (3) required supplementary information; and (4) combining fund financial statements. The basic financial statements include two types of statements that present different views of the City; the government-wide and the fund financial statements. The government-wide financial statements provide both long-term and short-term information regarding the City’s overall financial status.
The fund financial statements focus on individual parts of city government, reporting the City’s operations in more detail than the government-wide statements.
The basic financial statements also include notes that provide additional information essential to understanding the data contained in the government-wide and fund financial statements. The statements and notes are followed by required supplementary information, including budgetary comparison schedules for the general fund and other major governmental funds. In addition to these required elements, we have included combining statements and schedules that provide details about the City’s non-major funds.
MANAGEMENT'S DISCUSSION AND ANALYSIS
- 5 -
Figure A-1 summarizes the major features of the City's financial statements, including the portion of the City government they cover and the types of information they contain. The remainder of this overview section of management’s discussion and analysis explains the structure and contents of each of the statements.
Figure A-1
Major Features of the City of Fortuna’s Government-Wide and Fund Financial Statements Fund Statements
Government-Wide
Statements
Governmental Funds Proprietary Funds
Scope Entire City government The activities of the City that is not proprietary or fiduciary,
such as the Police Dept. and
Parks & Recreation.
Activities the City operates similar to
private businesses: Water, sewer, and
transit.
Required
financial statements
● Statement of net position ● Balance sheet ● Statement of net position ● Statement of activities ● Statement of revenues,
expenditures, and changes
in fund balances
● Statement of revenues, expenditures,
and changes in net position
● Statement of cash flows
Accounting basis and
measurement focus
Accrual accounting and
economic resources focus
Modified accrual accounting
and current financial resources
focus
Accrual accounting and economic
resources focus
Type of asset/liability
information
All assets and liabilities, both
financial and capital, and shortterm and long-term
Only assets expected to be
depleted and liabilities that are
due and payable during the
fiscal year. No capital assets
are included.
All assets and liabilities, both financial
and capital, including short-term and
long-term liabilities.
Type of
inflow/outflow information
All revenues earned or
received; and expenditures
incurred during fiscal period,
regardless of when cash is
received or expended.
Revenues for which cash is
received during or soon after
the end of the year.
Expenditures when goods or
services have been received
and payment is due during the
fiscal year.
All revenues and expenditures
received/incurred during the fiscal year,
regardless of when cash is received or
expended.
Government-Wide Statements
Government-wide statements report information similar to those used by private-sector companies. Current year revenues and expenditures are accounted for in the statement of activities on a full accrual basis regardless of when cash is actually received or disbursed.
The government-wide financial statements provide a broad overview of the City’s activities as a whole.
These financial statements are comprised of the:
1) Statement of Net Position - Includes all of the City’s assets and liabilities and is used to measure total economic resources. Net position is the difference between the City’s assets and liabilities.
Over time, increases or decreases in the net position is an indicator of whether the City’s financial health is improving or deteriorating.
2) The Statement of Activities - Provides information regarding the City’s total revenues and full accrual expenses and is critical in measuring the net revenues and expenses (including depreciation) of each of the City’s programs.
MANAGEMENT'S DISCUSSION AND ANALYSIS
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The government-wide financial statements of the City are divided into two categories:
Governmental activities – The majority of the City's basic services are reported as governmental activities, including general government, police, streets, public works, parks and recreation. Activities are primarily financed with property taxes, sales taxes, transient occupancy taxes, user charges and fees, and state and federal grants.
Business-type activities – The City's water, wastewater, and transit systems are reported as businesstype activities. These programs are financed with user fees and transit subsidies that are intended to cover the long-term costs of services including capital infrastructure and debt financing.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control and monitor resources that have been segregated or “restricted” 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 of the funds of the City can be divided into two categories: governmental funds and proprietary funds. The concept of major funds, and the determination of which are major funds is established by the Governmental Accounting Standards Board (GASB). Governmental funds – Most of the City's basic services are included in governmental funds which focus on (1) How cash and other financial assets can readily be converted to cash flow; and (2) the balances left at year-end that are available for spending. Consequently, the governmental funds statements provide a detailed short-term view that helps determine whether there are more or fewer financial resources that can be spent in the near future to finance the City's programs. Because this information does not encompass the additional long-term focus of the government-wide statements, additional information is included at the bottom of the governmental funds statement, or on subsequent pages, that explain the relationship (or differences) between them. Proprietary funds – Services for which the City charges customers a fee are generally reported in proprietary funds. Proprietary funds, like the government-wide statements, provide both long and shortterm financial information. Similarly, the City's enterprise funds (one type of proprietary fund) are essentially equal to its business-type activities, but provide more detail and information such as cash flow.
MANAGEMENT'S DISCUSSION AND ANALYSIS
- 7 -
FINANCIAL ANALYSIS OF THE CITY AS A WHOLE
Net Position. The City’s total combined net position increased $2.84 million during the 2024-25 fiscal year.
See Table A-1 below:
The net position of the City’s governmental activities increased by 1.00 percent to $55.3 million during the 2024-25 fiscal year. The City currently does not have any long-term debt related to assets used in its governmental activities. Net capital assets for governmental activities increased to $26.1 million at yearend.
The net position of the City’s business-type activities increased by approximately $2.3 million this fiscal year to $46.1 million. Assets generated from business-type activities are restricted to supporting the continuing operations of the City’s utility and transit services.
Combined Revenues and Expenditures
City revenues increased overall by seven percent (7%), ending the year with a combined total of $26.3 million. In comparing revenues to the previous fiscal year, it is important to consider that there was an increase in charges for service revenue in the water and wastewater funds of $1.5 million from the previous fiscal year. This increase in water and wastewater revenues nearly accounted for the entire increase in overall revenues. (See Table A-2.)
Percentage
Change
2025 2024 2025 2024 2025 2024
$ 36,399 $ 36,018 $ 23,850 $ 23,053 $ 60,249 $ 59,071 2.0% 26,157 26,005 36,326 35,261 62,483 61,266 2.0%
62,556 62,023 60,176 58,314 122,732 120,337 2.0%
Deferred outflows 3,138 3,758 1,422 1,703 4,560 5,461 -16.5% 893 1,083 1,566 1,041 2,459 2,124 15.8%
7,975 7,819 13,644 14,724 21,619 22,543 -4.1%
8,868 8,902 15,210 15,765 24,078 24,667 -2.4%
Deferred inflows 1,570 2,168 239 399 1,809 2,567 -29.5% Net position:
26,110 25,935 24,686 24,451 50,796 50,386 0.8%
Restricted 5,494 4,875 - - 5,494 4,875 12.7%
Unrestricted 23,652 23,901 21,463 19,402 45,115 43,303 4.2% Total net position $ 55,256 $ 54,711 $ 46,149 $ 43,853 $ 101,405 $ 98,564 2.9% Total liabilities
Invested in capital assets
Current and other assets
Capital assets, net
Total assets
Current liabilities
Long-term liabilities
Table A-1
City of Fortuna’s Net Position
(in thousands of dollars)
Governmental Activities Business-type Activities Total
MANAGEMENT'S DISCUSSION AND ANALYSIS
- 8 -
The total cost of City programs and services increased by $2.4 million to $23.5 million during fiscal year ending 2025, an increase of twelve percent (12%). Costs cover a variety of services with approximately 43% of total costs attributed to business-type activities (water, wastewater, and transit) and the remaining 57% related to general government, public safety, streets, parks and recreation programs, and other services provided to the community.
MANAGEMENT'S DISCUSSION AND ANALYSIS
- 9 -
Contributions increased by seven percent (7%) during the 2024-25 fiscal year. Most of this increase was due to an increase in charges for service revenue in the water and wastewater funds. Business-type activities saw a total of $12.4 million in revenues finance operating costs of $10.1 million, which provided cash flow for principal payments on water and wastewater revenue bonds and continued investment in capital improvement projects to maintain the City’s water and wastewater infrastructure.
The cost of the City’s governmental activities this year was $13.3 million, an increase of $1.6 million or
13.2%, compared to last fiscal year as presented in Table A-2. The cost of the City’s business type activities this year was $10.1 million, an increase of $0.9 million or 9.0%, compared to last fiscal year as presented in Table A-2. Water and Wastewater expenses accounted for all of the $1.0 million increase. These increased costs were primarily for capital outlay and infrastructure improvements.
Percent
Change
2025 2024 2025 2024 2025 2024
Revenues
Program revenues
Charges for services $ 2,193 $ 2,177 $ 7,837 $ 6,301 $ 10,030 $ 8,478 18% Operating Grants - - 3,511 2,695 3,511 2,695 30%
Capital Grants 3,122 3,827 - - 3,122 3,827 -18%
General revenues
Taxes 7,181 7,151 - - 7,181 7,151 0%
Investment Earnings 1,082 1,085 1,084 1,087 2,166 2,172 0% Other 312 357 - - 312 357 -13%
Total revenues 13,890 14,597 12,432 10,083 26,322 24,680 7% Expenses
General government 2,497 1,814 - - 2,497 1,814 38%
Public safety 5,845 5,192 - - 5,845 5,192 13%
Streets 3,030 2,656 - - 3,030 2,656 14%
Parks and recreation 1,715 1,682 - - 1,715 1,682 2%
Sanitation 21 32 - - 21 32 -34%
Business development & housing 227 406 - - 227 406 -44% Water - - 3,333 3,779 3,333 3,779 -12%
Wastew ater - - 6,391 5,035 6,391 5,035 27%
Transit - - 422 419 422 419 1%
Total expenses 13,335 11,782 10,146 9,233 23,481 21,015 12% Increase (Decrease) 555 2,815 2,286 850 2,841 3,665
Transfers (10) (7) 10 7 - -
Change in net position 545 2,808 2,296 857 2,841 3,665 -22% Net Position, beginning, as restated 54,711 51,903 43,853 42,996 98,564 94,899 Prior Period Adjustment - - - - - -
Net Position, end of year $55,256 $54,711 $46,149 $43,853 $101,405 $ 98,564 3% Table A-2
Changes in the City’s Net Position
(in thousands of dollars)
Governmental
Activities Business-type Totals City Wide
MANAGEMENT'S DISCUSSION AND ANALYSIS
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FINANCIAL ANALYSIS OF THE FUND STATEMENTS
The City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements and regulations. The fund financial statements focus on individual parts of city government to report city operations in more detail than the government-wide statements.
Governmental Funds
The general fund, HOME fund, and city housing fund are reported as major governmental funds.
Other non-major governmental fund programs include gas tax(s), storm drain maintenance, federal and state grants, debt service, and capital projects.
The general fund reported $10.9 million in tax, intergovernmental, fee and other revenues during the year. These revenues supported $5.4 million in public safety programs, $1.7 million to support parks and recreation programs and services, and the remainder supported streets, capital improvement projects, and general administration. The general fund had a fund balance of $12.9 million at year-end.
The City’s HOME grant fund continues to administer an approximate $10.5 million portfolio of federally funded housing loans. No new loans were extended during the year. The City continues to administer a $3.5 million portfolio of low-to-moderate income housing loans that were originally funded by Community Development Block Grants (“CDBG”) and by set-aside requirements of the former redevelopment agency. Administration of these assets is a result of the City’s ongoing commitment to support low and moderate income housing programs within city limits.
Business-Type Funds
The water fund earned $3.1 million in user fees during the year to support operating costs, debt service, and capital improvements.
The wastewater fund earned $4.7 million in user fees during the year to support operating costs, debt service, maintenance costs and investments in system improvements. The nonmajor transit fund earned over $25,000 in fees during the 2024-25 fiscal period. Operating subsidies of over $447,000 combined with user fees supports the operating costs necessary to provided essential transportation services to city residents.
MANAGEMENT'S DISCUSSION AND ANALYSIS
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CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
The City continues to invest in improvements to maintain and improve the City’s infrastructure. At the end of 2025, the City has invested $62.4 million in a broad range of capital assets (net of accumulated depreciation) that support the essential services provided to the City’s residents and businesses. Assets include land, equipment, vehicles, buildings, park facilities, and water and wastewater systems. (See Table A-3) Additional information about the City’s capital assets can be found in Note 4, Section D, of the notes to the basic financial statements.
Governmental Activity Debt
The City ended the 2024-25 fiscal year with $10.9 million in principal owed for the City’s revenue bonds.
The following is a breakdown of the outstanding principal by fund:
Water Fund $ 3,890,000
Wastewater Fund 6,305,000
Subscriptions 46,565
City Total: $ 10,241,565
For further detail, see Notes to the Basic Financial Statements, Long-Term Debt, contained in the ACFR.
Percent
Change
2025 2024 2025 2024 2025 2024
Land 1,134 $ 1,134 $ 154 $ 154 $ 1,288 $ 1,288 $ 0%
5,232 2,761 4,394 3,164 7,155 8,396 -15%
- - 35,729 34,846 35,729 34,846 3%
- - 21,926 21,718 21,926 21,718 1%
93 46 - - 46 93 -51%
4,535 8,359 - - 8,359 4,535 84%
Equipment 1,859 1,807 2,510 2,483 4,369 4,290 2%
Vehicles 1,761 1,695 2,216 2,053 3,977 3,748 6%
Infrastructure 27,826 27,438 - - 27,826 27,438 1%
Improvements 2,317 2,226 - - 2,317 2,226 4%
Total Capital Assets $ 44,160 46,063 $ 66,929 $ 64,418 $ 112,992 $ 108,578 $ 4% Less:
Accumulated depreciation (19,948) (18,197) (30,603) (29,157) (50,551) (47,354) 7% Capital Assets, net of
Accumulated depreciation $ 25,963 26,115 $ 36,326 $ 35,261 $ 62,441 $ 61,224 $ 2% Table A-3
(in thousands of dollars)
Capital Assets (net of depreciation)
Governmental Activities Business-type Activities
Water plant & system
Total
Buildings
Construction in progress
Wastew ater plant & system
Intangible RTU Softw are
MANAGEMENT'S DISCUSSION AND ANALYSIS
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PENSION ACCOUNTING MATTERS
The City’s overall actuarially determined net pension liability was $10.22 million at the end of fiscal year 2025. Compared to $10.44 million at the end of fiscal year 2024. Additional information on the City’s pension liability and related matters can be found in Note 5E to the CAFR.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGET
Fortuna has weathered the economic impacts and reverberations of COVID-19 and unanticipated natural disasters. However, caution is needed in the years ahead. The City’s Measure P, which would have authorized an additional 0.75% sales tax, was not approved by the voters of Fortuna. This will severely limit the ability of the City to maintain City services in future years as the impacts of inflation continue to take grip on the City’s expenses.
Future year expenditures are expected to continue to face cost pressures in maintaining existing and essential services to city residents. In particular, energy, pension, and health benefit costs have increased significantly over the past decade and are projected to increase again in 2025-26 and beyond. As the City monitors budget results during the current fiscal period; Council and staff are mindful to be financially prudent when prioritizing the services that are sustainable with existing revenue streams such as property and sales tax, grants, and fees for services.
CONTACTING THE CITY'S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general overview of the City's finances and to demonstrate the City's accountability for the money it receives. If you have questions about this report or need additional financial information, contact the Finance Director, City of Fortuna, 621 Eleventh Street, P.O. Box 545, Fortuna, California 95540.
Governmental Business Type
Activities Activities Total
ASSETS
Current assets:
Cash and investments $ 16,530,616 $ 22,760,673 $ 39,291,289 Net receivables 2,624,412 888,085 3,512,497
Prepayments 1,900 - 1,900
Inventory - 200,650 200,650
Total current assets 19,156,928 23,849,408 43,006,336
Noncurrent assets:
Notes receivable-long term 15,173,580 - 15,173,580
Loan receivable successor agency 1,222,961 - 1,222,961
Lease receivable 845,784 - 845,784
Capital assets not being depreciated 3,936,346 4,548,097 8,484,443 Capital assets being depreciated, net 22,220,654 31,778,351 53,999,005 Total noncurrent assets 43,399,325 36,326,448 79,725,773 Total assets 62,556,253 60,175,856 122,732,109
DEFERRED OUTFLOWS OF RESOURCES
Pension related items 3,138,343 1,422,431 4,560,774
LIABILITIES
Current liabilities:
Accounts payable 621,068 667,740 1,288,808
Accrued liabilities 191,386 - 191,386
Compensated absences - 5,657 5,657
Deposits 57,835 69,190 127,025
Accrued interest payable - 114,249 114,249
Subscription liabilities due in one year 23,254 - 23,254 Leases and bonds due in one year - 709,245 709,245
Total current liabilities 893,543 1,566,081 2,459,624
Noncurrent liabilities:
Compensated absences 404,100 35,190 439,290
Subscription liabilities 23,311 - 23,311
Net pension liability 7,547,309 2,678,175 10,225,484
Revenue bonds due in more than one year - 9,550,000 9,550,000 Premium from sale of bonds, net - 1,381,301 1,381,301
Total noncurrent liabilities 7,974,720 13,644,666 21,619,386 Total liabilities 8,868,263 15,210,747 24,079,010
DEFERRED INFLOWS OF RESOURCES
Leases 787,166 - 787,166
Pension related items 783,004 238,626 1,021,630
Total deferred inflows 1,570,170 238,626 1,808,796
NET POSITION
Net investment in capital assets 26,110,435 24,685,902 50,796,337 Restricted for:
Safety programs 263,720 - 263,720
Affordable housing 856,302 - 856,302
Streets and storm drains 2,561,275 - 2,561,275
Economic development 1,812,365 - 1,812,365
Unrestricted 23,652,066 21,463,012 45,115,078
Total net position $ 55,256,163 $ 46,148,914 $ 101,405,077
STATEMENT OF NET POSITION
June 30, 2025
City of Fortuna
Primary Government
The accompanying notes are an integral part of these financial statements. - 13 -
Net (Expenses) Revenue and
Changes in Net Position
Operating Capital
Charges for Grants and Grants and Governmental Business-type Functions/Programs Expenses Services Contributions Contributions Activities Activities Total Governmental activities:
General government $ 2,496,729 $ - $ - $ - $ (2,496,729) $ - $ (2,496,729) Public safety 5,845,446 28,660 - - (5,816,786) - (5,816,786) Public works & streets 3,029,588 1,063,777 - 3,121,503 1,155,692 - 1,155,692 Parks and recreation 1,714,735 1,100,493 - - (614,242) - (614,242) Sanitation and recycling 21,176 - - - (21,176) - (21,176) Business development and housing 226,966 - - - (226,966) - (226,966) Total governmental activities 13,334,640 2,192,930 - 3,121,503 (8,020,207) - (8,020,207) Business-type activities:
Water 3,332,856 3,134,922 577,512 - - 379,578 379,578
Wastewater 6,391,042 4,676,425 2,486,327 - - 771,710 771,710 Transit 421,530 25,490 447,635 - - 51,595 51,595
Total business-type activities 10,145,428 7,836,837 3,511,474 - - 1,202,883 1,202,883 Total City government $ 23,480,068 $ 10,029,767 $ 3,511,474 $ 3,121,503 (8,020,207) 1,202,883 (6,817,324) General revenues and transfers:
Taxes:
Property taxes 762,942 - 762,942
Sales taxes 4,059,277 - 4,059,277
Transient occupancy taxes 710,119 - 710,119
Other taxes 29,997 - 29,997
Property tax in lieu VLF 1,618,514 - 1,618,514
Other income 312,018 - 312,018
Unrestricted investment earnings 1,082,294 1,083,715 2,166,009 Transfers (9,643) 9,643 -
Total general revenues and transfers 8,565,518 1,093,358 9,658,876 Change in net position 545,311 2,296,241 2,841,552
Net position, beginning 54,710,852 43,852,673 98,563,525 Net position, ending $ 55,256,163 $ 46,148,914 $ 101,405,077 City Government
City of Fortuna
STATEMENT OF ACTIVITIES
For the year ended June 30, 2025
Program Revenues
The accompanying notes are an integral part of these financial statements. - 14 -
Other Total
General HOME City Housing Governmental Governmental
Fund Grants Fund Funds Funds
ASSETS
Cash and investments $ 11,369,479 $ 268,802 $ 545,783 $ 4,346,552 $ 16,530,616 Accounts receivable 1,272,884 - - 512,353 1,785,237
Taxes receivable 839,175 - - - 839,175
Prepaid items 1,900 - - - 1,900
Notes receivable 1,320 10,569,354 3,495,209 1,107,697 15,173,580 Due from other funds - - - 270,439 270,439
Loan receivable from successor agency 1,222,961 - - - 1,222,961 Lease receivable 845,784 - - - 845,784
Land held for resale - - 41,716 - 41,716
Total assets $ 15,553,503 $ 10,838,156 $ 4,082,708 $ 6,237,041 $ 36,711,408
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 393,070 $ - $ - $ 227,998 $ 621,068
Accrued liabilities 191,386 - - - 191,386
Due to other funds - - - 270,439 270,439
Deposits 57,835 - - - 57,835
Total liabilities 642,291 - - 498,437 1,140,728
Deferred inflows of resources:
Lease 787,166 - - - 787,166
Long-term receivables 1,222,961 10,569,353 3,495,209 1,107,697 16,395,220 Total deferred inflows of resources 2,010,127 10,569,353 3,495,209 1,107,697 17,182,386 Fund balances:
Non-spendable 1,900 - - - 1,900
Restricted for Safety programs - - - 263,720 263,720
Restricted for economic development - - - 1,812,365 1,812,365 Restricted for affordable housing - 268,803 587,499 - 856,302 Restricted for streets and storm drains - - - 2,561,275 2,561,275 Assigned for contingencies 7,500,000 - - - 7,500,000
Unassigned 5,399,185 - - (6,453) 5,392,732
Total fund balances 12,901,085 268,803 587,499 4,630,907 18,388,294 Total liabilities, deferred inflows of
resources and fund balances $ 15,553,503 $ 10,838,156 $ 4,082,708 $ 6,237,041 $ 36,711,408 Total Governmental Fund Balances $ 18,388,294
Amounts reported for governmental activities in the
statement of net position are different because:
Capital assets used in governmental activities are not
financial resources and therefore are not reported in the funds 26,115,284 Long-term notes receivable do not provide current financial resources and are therefore reported as deferred inflows of resources 16,395,220 The net pension liability and related deferred outflows of resources and deferred inflows of resources do not provide or use current financial resources and are not reported in the funds (5,191,970) Some liabilities, including bonds, leases, compensated
absences, and accrued interest are not due and payable in the current period and are therefore not reported in the funds (450,665)
Net Position of Governmental Activities $ 55,256,163
City of Fortuna
GOVERNMENTAL FUNDS
BALANCE SHEET
June 30, 2025
The accompanying notes are an integral part of these financial statements. - 15 -
City Other Total
General HOME Housing Governmental Governmental
Fund Grants Fund Funds Funds
REVENUES
Property taxes $ 762,942 $ - $ - $ - $ 762,942
Sales taxes 4,059,277 - - - 4,059,277
Other taxes 29,997 - - - 29,997
Transient occupancy taxes 710,119 - - - 710,119
Property tax in lieu VLF 1,618,514 - - - 1,618,514
Licenses and permits 1,063,777 - - - 1,063,777
Fines and forfeits 28,660 - - - 28,660
Intergovernmental 833,647 - - 2,287,856 3,121,503
Interest 839,380 13,553 27,295 202,066 1,082,294
Charges for services 846,260 - 94,901 159,332 1,100,493 Miscellaneous 101,631 - 65,624 144,763 312,018
Total revenues 10,894,204 13,553 187,820 2,794,017 13,889,594
EXPENDITURES
Current:
General government 2,493,145 3,410 - - 2,496,555
Public safety 5,402,499 - - - 5,402,499
Public works & streets 785,901 - - 2,396,007 3,181,908
Parks and recreation 1,714,735 - - - 1,714,735
Sanitation and recycling - - - 21,176 21,176
Business development and housing - - - 226,966 226,966
Capital outlay 93,131 - - - 93,131
Debt service:
Principal 23,196 - - - 23,196
Interest 174 - - - 174
Total expenditures 10,512,781 3,410 - 2,644,149 13,160,340 Excess (deficiency) of revenues
over expenditures 381,423 10,143 187,820 149,868 729,254
OTHER FINANCING SOURCES (USES)
Subscriptions 93,131 - - - 93,131
Transfers in 370,056 - - 135,479 505,535
Transfers out (515,178) - - - (515,178)
Total other financing sources (uses) (51,991) - - 135,479 83,488 Net change in fund balances 329,432 10,143 187,820 285,347 812,742 Fund balances, July 1 12,571,653 258,660 399,679 4,345,560 17,575,552 Fund balances, June 30 $12,901,085 $ 268,803 $ 587,499 $ 4,630,907 $18,388,294 City of Fortuna
GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES
For the year ended June 30, 2025
AND CHANGES IN FUND BALANCES
The accompanying notes are an integral part of these financial statements. - 16 -
Net change in fund balances - total governmental funds $ 812,742 The changes in net position reported for governmental activities in the statement of activities is different because:
Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays ($1,983,540) exceeds depreciation ($1,831,220) in the current period. 152,320
LONG-TERM LIABILITIES PROCEEDS AND PAYMENTS
Repayment of debt principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. 23,196
The recording of accrued compensated absences does not require the use of current financial resources and, therefore, is not reported as expenditures in governmental funds. The liability is included in the statement of activities. (13,663)
Long-term receivables are deferred in the funds until collected and available for use. In the statement of activities, no revenues are recognized from the collection of receivables. (171,105)
The net change in pension expense either contributed to pension plan in current fiscal year not included on statement of activities; or expenses reported in statement of activities that do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. (258,179) Changes in net position of governmental activities $ 545,311 City of Fortuna
RECONCILIATION OF THE STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES
OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
For the year ended June 30, 2025
The accompanying notes are an integral part of these financial statements. - 17 -
Nonmajor
Water Wastewater Transit Fund Total
ASSETS
Current assets:
Cash and investments $ 8,434,398 $ 14,300,591 $ 25,684 $ 22,760,673 Net receivables 258,398 472,064 157,623 888,085
Inventory 186,895 13,755 - 200,650
Total current assets 8,879,691 14,786,410 183,307 23,849,408 Noncurrent assets:
Capital assets:
Capital assets not being depreciated:
Land 26,996 126,695 - 153,691
Construction in progress 654,781 3,739,625 - 4,394,406
Total capital assets not being depreciated 681,777 3,866,320 - 4,548,097 Capital assets being depreciated:
Collection system - 10,228,178 - 10,228,178
Pumping system - 1,137,677 - 1,137,677
Treatment system - 24,363,330 - 24,363,330
Distribution and treatment system 21,926,207 - - 21,926,207 Equipment 875,710 1,634,165 - 2,509,875
Vehicles 1,044,511 860,659 310,870 2,216,040
Less accumulated depreciation (10,867,460) (19,503,812) (231,684) (30,602,956) Total capital assets being depreciated 12,978,968 18,720,197 79,186 31,778,351 Total noncurrent assets 13,660,745 22,586,517 79,186 36,326,448 Total assets 22,540,436 37,372,927 262,493 60,175,856
DEFERRED OUTFLOWS OF RESOURCES
Pension plan deferrals 582,297 784,965 55,169 1,422,431
LIABILITIES
Current liabilities:
Accounts payable 108,057 558,660 1,023 667,740
Compensated absences 1,547 4,110 - 5,657
Deposits 69,190 - - 69,190
Accrued interest payable 38,319 75,930 - 114,249
Premium from sale of bonds, net 17,758 46,487 - 64,245
Bonds and Notes due within one year 250,000 395,000 - 645,000 Total current liabilities 484,871 1,080,187 1,023 1,566,081 Noncurrent liabilities:
Compensated absences 9,625 25,565 - 35,190
Net pension liability 1,075,488 1,449,799 152,888 2,678,175 Revenue bonds and notes 3,640,000 5,910,000 - 9,550,000 Premium from sale of bonds, net 381,799 999,502 - 1,381,301 Total noncurrent liabilities 5,106,912 8,384,866 152,888 13,644,666 Total liabilities 5,591,783 9,465,053 153,911 15,210,747
DEFERRED INFLOWS OF RESOURCES
Pension plan deferrals 95,826 129,177 13,623 238,626
Total deferred inflows of resources 95,826 129,177 13,623 238,626
NET POSITION
Net investment in capital assets 9,371,188 15,235,528 79,186 24,685,902 Unrestricted 8,063,936 13,328,134 70,942 21,463,012
Total net position $ 17,435,124 $ 28,563,662 $ 150,128 $ 46,148,914 City of Fortuna
STATEMENT OF NET POSITION
June 30, 2025
Enterprise Funds
Proprietary Funds
The accompanying notes are an integral part of these financial statements. - 18 -
Nonmajor
Water Wastewater Transit Fund Total
OPERATING REVENUES
Sales of water $ 2,828,737 $ - $ - $ 2,828,737
Service fees 219,418 4,651,992 24,929 4,896,339
Miscellaneous 86,767 24,433 561 111,761
Total operating revenues 3,134,922 4,676,425 25,490 7,836,837
OPERATING EXPENSES
Employee services 1,146,827 1,371,739 171,356 2,689,922 Contract services 433,111 2,144,303 214,271 2,791,685
Purchased power 298,698 373,426 - 672,124
Supplies and materials 714,766 1,513,426 27,446 2,255,638 Depreciation and amortization 583,179 821,246 6,464 1,410,889 Total operating expenses 3,176,581 6,224,140 419,537 9,820,258 Operating income (loss) (41,659) (1,547,715) (394,047) (1,983,421)
NON-OPERATING REVENUES (EXPENSES)
Operating subsidiaries 577,512 2,486,327 447,635 3,511,474 Interest expense (156,275) (166,902) (1,993) (325,170)
Interest and investment revenue 353,267 730,448 - 1,083,715 Net non-operating revenues (expenses) 774,504 3,049,873 445,642 4,270,019 Income (loss) before contributions and
transfers 732,845 1,502,158 51,595 2,286,598
Contributions and transfers:
Transfer in - - 9,643 9,643
Net contributions and transfers - - 9,643 9,643
Change in net position 732,845 1,502,158 61,238 2,296,241 Total net position, July 1 16,702,279 27,061,504 88,890 43,852,673 Total net position, June 30 $ 17,435,124 $ 28,563,662 $ 150,128 $ 46,148,914 City of Fortuna
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION Proprietary Funds
June 30, 2025
Enterprise Funds
The accompanying notes are an integral part of these financial statements. - 19 -
Nonmajor
Water Wastewater Transit Fund Total
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers $ 3,097,411 $ 4,590,596 $ 45,464 $ 7,733,471 Payments to suppliers (1,410,980) (3,571,680) (282,447) (5,265,107) Payments to employees for services (1,250,213) (1,502,026) (192,618) (2,944,857) Net cash provided (used) by operating activities 436,218 (483,110) (429,601) (476,493)
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Operating subsidiaries 577,512 2,486,327 447,635 3,511,474 Transfers in - - 9,643 9,643
Net cash provided (used) by noncapital financing activities 577,512 2,486,327 457,278 3,521,117
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Capital asset dispositions 34,418 - - 34,418
Payments on long-term debt principal (257,758) (421,488) - (679,246) Interest paid on long-term debt (159,275) (171,589) (1,993) (332,857) Purchases of capital assets (326,048) (2,184,732) - (2,510,780) Net cash provided (used) by capital
and related financing activities (708,663) (2,777,809) (1,993) (3,488,465)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 353,267 730,448 - 1,083,715
Net cash provided (used) by investing activities 353,267 730,448 - 1,083,715 Net increase (decrease) in cash and cash equivalents 658,334 (44,144) 25,684 639,874 Cash and equivalents, July 1 7,776,064 14,344,735 - 22,120,799 Cash and equivalents, June 30 $ 8,434,398 $ 14,300,591 $ 25,684 $ 22,760,673 RECONCILIATION OF OPERATING INCOME TO Water Wastewater Nonmajor NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES Fund Fund Transit Fund Total Operating income $ (41,659) $ (1,547,715) $ (394,047) $ (1,983,421) Adjustments to reconcile operating income
to net cash provided (used) by operating activities
Depreciation and amortization expense 583,179 821,246 6,464 1,410,889 (Increase) decrease in deferred outflows of resources 114,964 154,977 10,892 280,833 Accounts receivable (37,511) (85,829) 19,974 (103,366)
Inventories (54,826) 1,650 - (53,176)
Due from other funds 40,047 - - 40,047
Increase (decrease) in accounts payable 45,404 457,825 (683) 502,546 Due to other funds - - (40,047) (40,047)
Compensated absences (2,874) 5,207 (1,522) 811
Deferred inflows of resources (64,420) (86,841) (9,158) (160,419) Net pension liability (151,056) (203,630) (21,474) (376,160) Customer deposits 4,970 - - 4,970
Net cash provided (used) by operating activities $ 436,218 $ (483,110) $ (429,601) $ (476,493) Noncash Transactions
Bond premium amortization $ 17,758 $ 46,487 $ - $ 64,245 City of Fortuna
PROPRIETARY FUNDS
STATEMENT OF CASH FLOWS
For The Year Ended June 30, 2025
Business-Type Activities-Enterprise Funds
The accompanying notes are an integral part of these financial statements. - 20 -
Private-Purpose
Trust Fund
Successor
Agency
to the RDA
Fund
Assets
Cash and investments $ 798,894
Total assets 798,894
Liabilities
Accrued expenses 495,712
Long-term debt:
Due within one year 633,266
Due more than one year 7,652,512
Total liabilities 8,781,490
Net position (deficit):
Held in trust for private purposes $ (7,982,596)
City of Fortuna
STATEMENT OF FIDUCIARY NET POSITION
AGENCY FUNDS
June 30, 2025
The accompanying notes are an integral part of these financial statements. - 21 -
Private-Purpose
Trust Fund
Successor
Agency
to the RDA
Fund
Additions
Property tax $ 817,150
Investment earnings 474
Total additions 817,624
Deductions
Current
Principal 295,000
Interest & other charges 189,015
Total deductions 484,015
Increase (decrease) in net position 333,609
Net position - beginning (8,316,205)
Net position - ending $ (7,982,596)
City of Fortuna
PRIVATE PURPOSE TRUST FUND
STATEMENT OF CHANGES IN NET POSITION
For the year ended June 30, 2025
The accompanying notes are an integral part of these financial statements. - 22 -
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 23 -
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of Fortuna (the City) is a municipal corporation governed by an elected five-member City Council. The accompanying financial statements present the government and its blended component units, entities for which the City is considered to be financially accountable.
Blended Component Units - The Fortuna Public Financing Authority is a separate legal entity created for the purpose of improving the economic conditions of the City, making public improvements and providing financing for these purposes. This entity is governed by the City Council of the City of Fortuna and is therefore reported as if it was part of the City. The Authority is reported as part of the City’s special revenue, capital projects and debt service funds. The component unit redevelopment agency was dissolved effective February 1, 2012, and all residual assets and liabilities are reported as private purpose fiduciary funds.
B. Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all the non-fiduciary activities of the City. For the most part, the effect of interfund activity 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.
Fund Financial Statements - The underlying accounting system of the City is organized and operated based on separate funds, each of which is a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and how spending activities are controlled.
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 are reported as separate columns in the fund financial statements.
C. Measurement Focus, Basis of Accounting and Basis of 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 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.
Proprietary Funds - the City’s Enterprise Funds are proprietary funds. In the fund financial statements, proprietary funds are presented using the accrual basis of accounting. Revenues are recognized when they are earned, and expenses are recognized when the related goods or services are delivered.
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 24 -
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Measurement Focus, Basis of Accounting and Basis of Presentation (continued) In the fund financial statements, proprietary funds are presented using the economic resources measurement focus. This means that all assets and all liabilities (whether current or non-current) associated with their activity are included on their balance sheets. Proprietary fund type operating statements present increases (revenues) and decreases (expenses) in total net position.
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 available when they are collectible within the current period or soon enough thereafter to pay liabilities for 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.
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.
Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.
Amounts expended to acquire capital assets are recorded as expenditures in the year resources were expended, rather than as fund assets. The proceeds of long-term debt are recorded as other financing sources rather than as a fund liability. Amounts paid to reduce long-term indebtedness are reported as fund expenditures.
Property taxes, sales taxes, transient occupancy taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are measurable and available only when cash is received by the government.
The City reports on the following major funds:
General Fund - the City’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.
HOME Grant Fund - To account for grants and loans related to multi-family affordable housing projects.
City Housing Fund - To account for low- and moderate-income housing programs, and the residual assets from the dissolution of the housing fund of the City’s dissolved redevelopment agency.
The City reports on the following major proprietary funds:
Water and Wastewater Funds – To account for the sewage treatment plant, sewage pumping stations and collection systems, and the water distribution system.
As a rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are payments-in-lieu of taxes and other charges between the government’s water and wastewater function and various other functions of the government.
Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned.
Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 25 -
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Measurement Focus, Basis of Accounting and Basis of Presentation (concluded) Proprietary funds distinguish operating revenues and expenses from nonoperating 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 City’s water and wastewater enterprise funds are charges to the customers for sales and services.
The enterprise funds also recognize as operating revenue the portion of tap fees, connection fees and impact fees intended to recover the cost of connecting new customers to the system. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.
Bond Premiums and Discounts/Issuance Costs for government-wide financial statements and proprietary funds financial statements - issuance costs are recognized during the current period. Any bond premiums and discounts are capitalized and amortized over the life of the bonds. Bond proceeds, premiums and discounts are reported as other financing sources in the governmental fund financial statements.
Fiduciary Funds
Trust Funds and Agency Funds are used to account for assets held by the City as an agent or trustee for individuals, private organizations, and other governments. The Successor Agency Private-purpose Trust Funds account for receipt of incremental property tax and payment of enforceable obligations (debts) assumed by the Successor Agency from the former Redevelopment Agency. The financial activities of these funds are excluded from the Government-wide financial statements but are presented in separate Fiduciary Fund financial statements.
D. Assets, Liabilities, Net Position or Equity
Deposits and Investments
The City’s cash and cash equivalents are cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition. State statutes authorize the City to invest in obligations of the U.S. Treasury, commercial paper, corporate bonds, repurchase agreements, the State Treasurer’s Investment Pool, the Humboldt County Treasurer’s Pool and other permitted investments.
Investments for the City are reported at fair value. The State Treasurer’s Investment Pool and the Humboldt County Treasurer’s Pool operate in accordance with appropriate state laws and regulations.
The reported value in the pools is the same as the fair value of the pool shares.
Investments Authorized by the California Government Code and the City’s Investment Policy Authorized Investment Type
Maximum
Maturity
Maximum
Percentage
of Portfolio
Maximum
Investment
in One
Issuer
Local Agency Investment Fund (State Pool) N/A None $75 million U.S. Treasury Obligations N/A None None
U.S. Government Agency Issues N/A None None
Medium-term Corporate Notes 5 years 30% None
Insured Passbook on Demand Deposits with Banks
and Savings and Loans N/A None $250,000
Certificates of Deposit 2 years None $250,000
Foreign/Domestic 180 days 40% None
Mutual Funds (must be comprised of eligible
securities permitted under this policy) N/A None None
Money Market Funds (must be comprised of eligible
securities permitted under this policy) N/A None None
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 26 -
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Assets, Liabilities, Net Position or Equity (continued) 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” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., 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 fund balance reserve account in applicable government funds to indicate that they are not available for appropriation and are not expendable available financial resources.
All trade and property tax receivables are not shown net of an allowance for uncollectibles.
Expenditures for long-term notes receivable are reported in the fund statements when made; and the related receivable is recorded as an asset in the fund statements but is offset by deferred inflows of resources accounts until the receivables are realized by the funds. Long-term receivables are recorded as assets in the statement of net position when the transaction is consummated by the City and are not offset by deferred inflows of resources accounts.
Property Taxes
Property taxes are levied as of March 1 on property values assessed as of the same date. State statutes provide that the property tax rate be limited generally to one percent of market value, be levied by only the County, and be shared by applicable jurisdictions. The County of Humboldt collects the taxes and distributes them to taxing jurisdictions based on assessed valuations subject to voter-approved debt.
Property taxes are due on November 1 and March 1, and become delinquent on December 10 and April
10. The City receives property taxes pursuant to an arrangement with the County known as the “Teeter Plan”. Under the plan, the County assumes responsibility for the collection of delinquent taxes and pays the full allocation to the City. The City recognizes property tax revenues in the fiscal year in which they are due to the City.
Leases Receivable
The City is a lessor for leases of ground space. The City recognizes leases receivable and deferred inflows of resources in the financial statements. Variable payments based on future performance of the lessee or usage of the underlying asset are not included in the measurement of the lease receivable.
At the commencement of a 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 inflows 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 in a systematic and rational method.
Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts. The City uses its estimated incremental borrowing rate as the discount rate for leases.
The lease term includes the non-cancellable period of the lease. Lease receipts included in the measurement of the lease receivable are composed of fixed payments from the lessee. The City monitors changes in circumstances that would require a remeasurement of its lease 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.
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 27 -
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Assets, Liabilities, Net Position or Equity (continued) Inventories and Prepaid Items
All inventories are valued at cost using the first-in/first-out (FIFO) method. Inventories of governmental funds are recorded as expenditures when purchased. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.
Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, 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 for equipment and vehicles and $10,000 for other capital assets having an estimated useful life more than one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed.
Donated capital assets are recorded at estimated fair market value at the date of donation. Under the GASB 34 Implementation Rules, the City was not required to record infrastructure assets existing or acquired prior to July 1, 2003; and the City has not recorded such assets. The City may elect to record such infrastructure assets in the future. The costs of normal maintenance and repairs that do not add to the value of an asset or materially extend assets lives are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed.
Property, plant, and equipment of the City are depreciated using the straight-line method over the following estimated useful lives:
Buildings and improvements 25 years
Public domain infrastructure 20 years
System infrastructure 15-50 years
Vehicles and equipment 5 years
Compensated Absences
The City adopted a new accounting pronouncement, GASB Statement No. 101, Compensated Absences, for the year ended June 30, 2025. The implementation of this new accounting standard did not have a material impact on the City’s financial statements but resulted in an updated presentation of the financial statements and related disclosures in the notes to the financial statements.
City employees earn vacation, compensatory time, floating holidays, and management leave in accordance with City policies. These balances are recorded when earned and are fully payable upon termination of employment. Employees also earn sick leave benefits in accordance with City policies. A liability is recognized for the portion of accumulated sick leave that is more likely than not to be used or paid. Management evaluates sick leave for employees to determine the amount that is probable to be used or paid, considering historical usage, forfeitures, payments, and City policies related to compensated absences. Compensated absences are measured at the estimated amount payable, including salary-related payments such as the employer’s share of Social Security and Medicare taxes.
Compensated absences activity is presented on a net increase (decrease) basis as permitted by GASB Statement 101.
Long-term Obligations
In the government-wide financial statements and proprietary fund types in the fund financial statements, long-term 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.
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 28 -
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Assets, Liabilities, Net Position or Equity (continued) Bond Premiums Discounts/Issuance Costs for Governmental-wide Financial Statements and Proprietary Funds Financial Statements
Issuance costs are recognized during the current period. Any bond premiums and discounts are capitalized and amortized over the life of the bonds. Bond proceeds, premiums and discounts are reported as other financing sources in the governmental fund financial statements.
Deferred Outflows and Inflows of Resources
Pursuant to GASB Statement 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position, and GASB Statement 65, Items Previously Reported as Assets and Liabilities, the City recognizes deferred outflows and inflows of resources.
In addition to assets, the Statement of Net Position will sometimes report a separate section for deferred outflows of resources. A deferred outflow of resources is defined as a consumption of net position by the government that is applicable to a future reporting period.
In addition to liabilities, the Statement of Net Position will sometimes report a separate section for deferred inflows of resources. A deferred inflow of resources is defined as an acquisition of net position by the City that is applicable to a future reporting period.
Pensions
For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the State of California Public Employees Retirement System (PERS) and additions to or deductions from the PERS fiduciary net position have been determined on the same basis as they are reported by the PERS. 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.
Use of Estimates
The financial statements have been prepared in conformity with U.S. generally accepted accounting principles, and as such, include amounts based on informed estimates and judgments of management with consideration given to materiality. Actual results could differ from those amounts.
Net Position
GASB Statement 34 added the concept of Net Position, which is measured on the full accrual basis, to the concept of Fund Balance, which is measured on the modified accrual basis. Net Position is the excess of all City assets over its liabilities, regardless of fund. Net Position is divided into three captions under GASB Statement 34. These captions apply only to Net Position, which is determined only at the Government-wide level, and are described below:
Net Investment in Capital assets describes the portion of Net Position that is represented by the current book value of the City’s capital assets, less the outstanding balance of any debt issued to finance these assets.
Restricted describes the portion of Net Position that is restricted as to use by the terms and conditions of agreements outside parties, governmental regulations, laws, or other restrictions that the City cannot unilaterally alter. These principally include developer fees received for use on capital projects, debt service requirements, and redevelopment funds restricted to low- and moderate-income purposes.
Unrestricted describes the portion of Net Position that is not restricted as to use.
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 29 -
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (concluded) D. Assets, Liabilities, Net Position or Equity (concluded) Net Position Flow Assumption
The City’s policy is to first apply restricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position is available.
Fund Balances - Governmental Funds
Fund balances for governmental funds are reported in classifications based primarily on the extent to which the City is bound to honor constraints about the specific purposes for which amounts in those funds can be spent. These classifications include (1) non-spendable, (2) restricted, (3) committed, (4) assigned and (5) unassigned amounts.
Nonspendable amounts are generally items not expected to be converted into cash within a short period of time such that the cash would not be available to pay reported liabilities of the current period. These non-spendable items typically include inventories, prepayments, long-term receivables not offset by deferred revenue accounts, and advances by the City to its component unit redevelopment agency.
Restricted amounts include those where the constraints placed on the uses or resources are externally imposed by grantors, contributors, other governments or by laws and regulations. Committed amounts are those that can only be used for a specific purpose as determined by the City Council. Such committed amounts may be redeployed for other uses only by the direction of the City Council. Assigned amounts are fund balance amounts constrained by the City’s intent to be used for specific purposes as determined by the City’s Finance Director or City Manager. Assigned amounts can be redeployed for other uses by direction of the City Manager or Finance Director. Unassigned fund balance amounts are the residual amounts of the General Fund only or funds having deficit fund balances.
Fund Balance Flow Assumption
When expenditure is incurred for which both restricted and unrestricted (committed, assigned or unassigned) amounts are available, the City considers restricted amounts to have been spent first.
When expenditures are incurred for which any class of unrestricted fund balance could be used, the City considers committed amounts would be reduced first, followed by assigned amounts, and then unassigned amounts.
Fund Balance and Net Position Deficits
The following funds had deficit fund balances at June 30, 2025. Deficits will be covered by future revenues and/or General Fund transfers.
Special Revenue Funds
Fund 240 Abatement
The Special Revenue funds are expected to have their deficit eliminated through various government grant reimbursements and transfers from the General Fund.
NOTE 2 - RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS A. 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 — total governmental funds and net position — governmental activities as reported in the government-wide statements of net position. One element of that reconciliation explains that “capital assets are not financial resources and are not reported in the funds.” The details of this $26,115,284 difference are as follows:
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 30 -
NOTE 2 - RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS (concluded) A. Explanation of Certain Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Position (concluded)
Another element of the reconciliation explains that “long-term liabilities” are not due and payable in the current period and are therefore not reported in the funds. The details of this $(450,665) difference are as follows:
NOTE 3 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
Budgetary Information
Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all governmental funds. All annual appropriations lapse at fiscal year-end. On or before the end of each fiscal year, all agencies of the City submit requests for appropriations to the City Manager so that a budget may be prepared. By May 15 of each year, the proposed budget is presented to the Council for review. The Council holds public hearings, and a final budget must be prepared and adopted no later than June 30.
The appropriated budget is prepared by fund, function, and department. The City’s department heads may make transfers of appropriations within a department. Transfers of appropriations between departments require the approval of the City Manager. The legal level of budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) is the fund level. The Council made no supplemental budgetary appropriations during the fiscal year. Encumbrance accounting is not employed in governmental funds. The General Fund expenditures were under appropriations by $830,858.
Elimination of Interfund Activity
During operations, the City has activity between funds for various purposes. Any residual balances outstanding at year end are reported as due from/to other funds and advances to/from other funds.
While these balances are reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Balances between the funds included in governmental activities (i.e., the governmental funds and internal service funds) are eliminated so that only the net amount is included as internal balances in the governmental activities’ column. Similarly, balances between the funds included in business-type activities (i.e., the enterprise funds) are eliminated so that only the net amount is included as internal balances in the business-type activities column.
Further, certain activity occurs during the year involving transfers of resources between funds. In fund financial statements these amounts are reported at gross amounts as transfers in/out. While reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Transfers between the funds included in governmental activities are eliminated so that only the net amount is included as transfers in the governmental activities’ column. Similarly, balances between the funds included in business-type activities are eliminated so that only the net amount is included as internal balances in the business-type activities column.
Capital assets $ 46,062,729
Accumulated depreciation (19,947,445)
Net adjustment to increase fund balance — total governmental funds to arrive at net position – governmental activities $ 26,115,284 Long-Term Debt Obligations:
Subscriptions $ (46,565)
Unpaid vacation and sick leave (404,100)
Net adjustment to decrease fund balance — total governmental. funds to arrive at net position – governmental activities $ (450,665) City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
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NOTE 4 - DETAILED NOTES ON ALL FUNDS
A. Cash Equivalents and Investments
Deposits and investments consisted of the following at June 30, 2025:
Statement of net position:
Cash and investments $ 39,291,289
Successor Agency (Fiduciary Funds) 798,894
Total cash and investments $ 40,090,183
Cash and investments consist of the following:
Maturity 12
Months or Less
13-24
Months
25-60
Months
Cash on hand $ 1,615 $ - $ -
Deposits with financial institutions 5,279,795 1,025,000 8,486,688 Humboldt County 633,216 - -
Investments in LAIF 24,663,869 - -
Total cash and investments $ 30,578,495 $ 1,025,000 $ 8,486,688 Interest Rate Risk - As a means of limiting its exposure to fair value losses arising from rising interest rates, the City has a formal policy which limits City purchased investments to securities having a remaining maturity date from time of purchase to five years or less.
Credit Risk - The City’s investment policy limits investments in mutual and money market funds to the top two ratings issued by nationally recognized statistical ratings organizations. Investments in obligations explicitly guaranteed by the U.S. Government are not considered to have credit risk and do not require the disclosure of credit quality. The Local Agency Investment Fund and Humboldt County Treasurer’s Investment Pool are unrated. The JP Morgan Money Market Fund was rated AAA.
Concentration of Credit Risk - Investments explicitly guaranteed by the U.S. Government and investments in mutual funds, and external investment pools such as those held by the City are excluded from concentration of credit risk disclosures.
Custodial Credit Risk - 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 its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for deposits and investments is the risk that, in the event of the failure of the counterparty (e.g., brokerdealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party.
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 entity's 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 depositor has the effect of perfecting the security interest in the name of the local government agency. Accordingly, all collateral held by California agents of depository is held for, and in the name of, the local government.
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 32 -
NOTE 4 - DETAILED NOTES ON ALL FUNDS (continued)
A. Cash Equivalents and Investments (concluded)
Fair Value Measurements - GASB Statement No. 72, Fair Value Measurements and Application, establishes a fair value hierarchy consisting of three broad levels: Level 1 inputs consist of quoted prices (unadjusted) for identical assets and liabilities in active markets that a government can access at the measurement date, Level 2 inputs consist of inputs other than quoted prices that are observable for an asset or liability, either directly or indirectly, that can include quoted prices for similar assets or liabilities in active or inactive markets, or market-corroborated inputs, and Level 3 inputs have the lowest priority and consist of unobservable inputs for an asset or liability. The valuation method used for rental properties is the Leased Fee Market method, which is dependent on the income generated from the rental properties. The City did not have any investments subject to the recurring fair value measurements as of June 30, 2025.
B. Receivables
Receivables as of year-end for the government’s individual major and nonmajor funds in the aggregate, net of the applicable allowances for uncollectible accounts General
Fund
HOME &
City Housing
Funds
Nonmajor
Funds
Total
Governmental
Water
Enterprise
Wastewater
and Transit
Enterprise
Receivables:
Taxes $ 839,175 $ - $ - $ 839,175 $ - $ -
Accounts 1,272,884 - 512,353 1,785,237 258,398 629,687
Subtotal current 2,112,059 - 512,353 2,624,412 258,398 629,687 Loan receivable 1,222,961 - - 1,222,961 - -
Lease receivable 845,784 - - 845,784
Notes receivable 1,320 14,064,563 1,107,697 15,173,580 - - Net total receivables $ 4,182,124 $ 14,064,563 $ 1,620,050 $ 19,866,737 $ 258,398 $ 629,687 Revenues of the water and wastewater enterprises are reported as net of uncollectible amounts. Total uncollectible amounts related to revenues of the current period are not material at year-end.
Long-term notes receivable of $15,173,580 consists of two notes relating to affordable housing projects for $10,569,604 (with accumulated and unpaid interest) and various other notes for $4,602,906 relating to business development and redevelopment projects. The notes for $10,569,604 bear interest at 3 percent per annum, mature in 55 years, and are repayable annually to the extent that the housing projects have residual receipts with the unpaid balance due at maturity. The notes are secured by a deed of trust on the housing projects. The other notes are generally repayable in monthly installments of principal and interest at various rates and terms.
The loan receivable of $1,222,961 in the General Fund is the amount determined to be an enforceable obligation of the successor agency to the former redevelopment agency of the City. When the redevelopment agency was dissolved in fiscal year 2012, previously approved loans between the City and the former redevelopment agency were deemed to not be an enforceable obligation of the successor agency under the dissolution rules and were written off at that time. The Dissolution Act further provided that after a successor agency receives a Finding of Completion by the California Department of Finance, such previously disallowed loans may be deemed to be enforceable obligations of the successor agency and repayable to the City. The successor agency has received its Finding of Completion, and the Oversight Board has approved the loan agreement and its validity as an enforceable obligation.
The loan is repayable in semiannual installments to the extent that funds are available under the formulabased method specified in the dissolution rules which also contain a provision that 20 percent of any such repayment shall be placed by the City in its Low- and Moderate-Income Housing Fund.
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 33 -
NOTE 4 - DETAILED NOTES ON ALL FUNDS (continued)
C. Leases Receivable
The City leases ground space to Verizon Wireless. The Lease began in July 1996 and has a term of 40 years and expires on June 30, 2036. Under the lease, Verizon pays the City $4,529 per month. Rent is increased every 12 months on July 1st by the change in the consumer price index.
The lease receivable is measured as the present value of the future minimum rent payments expected to be received during the lease term at a discount rate of 3%. The rate was determined using the estimated incremental borrowing rate.
In fiscal year 2025, the City recognized $62,351 of lease revenue and $832 of interest revenue under the leases. The expected future minimum lease payments to be received are as follows:
Fiscal Year End Principal Interest Total
6/30/26 $ 62,709 $ 867 $ 63,576
6/30/27 65,222 898 66,120
6/30/28 67,838 934 68,772
6/30/29 70,548 972 71,520
6/30/30 73,364 1,012 74,376
6/30/31 76,300 1,052 77,352
6/30/32 79,353 1,095 80,448
6/30/33 82,525 1,139 83,664
6/30/34 85,829 1,183 87,012
6/30/35 89,260 1,232 90,492
6/30/36 92,836 1,280 94,116
Total $ 845,784 $ 11,664 $ 857,448
Balance
7/1/24 Increases Decreases
Balance
6/30/25
Lease Deferred Inflows Amortization $ 858,734 $ - $ 71,568 $ 787,166 City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 34 -
NOTE 4 - DETAILED NOTES ON ALL FUNDS (continued)
D. Capital Assets
Capital asset activity for the year ended June 30, 2025 was as follows:
Balance
7/1/24 Increases Decreases
Balance
6/30/25
Governmental-type Activities
Capital assets not being depreciated:
Land $ 1,133,620 $ - $ - $ 1,133,620
Construction in progress 5,232,518 1,263,628 3,735,137 2,761,010 Total capital assets not being depreciated: 6,366,138 1,263,628 3,735,137 3,894,630 Capital assets being depreciated:
Buildings 4,535,329 3,882,546 58,928 8,358,947
Intangible RTU Software Arrangements 93,131 - 46,740 46,391 Improvements 2,225,769 91,243 - 2,317,012
Equipment 1,806,799 51,863 - 1,858,661
Vehicles 1,695,015 143,482 77,556 1,760,941
Infrastructure–primarily street systems 27,438,309 387,838 - 27,826,147 Total capital assets being depreciated: 37,794,351 4,556,972 183,224 42,168,099 Less accumulated depreciation for:
Buildings (3,689,186) (219,720) (50,278) (3,858,628)
Intangible RTU Software Arrangements (23,280) (23,285) - (46,565) Improvements (1,455,078) (76,776) - (1,531,854)
Equipment (1,581,800) (78,884) - (1,660,684)
Vehicles (1,415,476) (120,015) (31,023) (1,504,468)
Infrastructure (10,032,706) (1,312,540) - (11,345,246)
Total accumulated depreciation (18,197,526) (1,831,220) (81,301) (19,947,445) Net capital assets being depreciated 19,596,826 2,725,752 101,923 22,220,654 Total net capital assets –
Governmental-type activities $ 25,962,964 $ 3,989,380 $ 3,837,060 $ 26,115,284 Balance
7/1/24 Additions Deletions
Balance
6/30/25
Business-type Activities
Capital assets not being depreciated:
Land $ 153,691 $ - $ - $ 153,691
Construction in progress 3,164,107 1,435,444 205,145 4,394,406 Total capital assets not being depreciated: 3,317,798 1,435,444 205,145 4,548,097 Capital assets being depreciated:
Wastewater collection system 9,345,051 883,128 - 10,228,179 Wastewater pumping 1,137,677 - - 1,137,677
Wastewater treatment plant 24,363,330 - - 24,363,330
Water treatment and distribution 21,718,241 207,967 - 21,926,208 Equipment 2,483,359 26,516 - 2,509,875
Vehicles 2,053,169 162,872 - 2,216,041
Total capital assets, being depreciated: 61,100,827 1,280,483 - 62,381,310 Less accumulated depreciation for:
Wastewater system (18,682,567) (821,245) - 19,503,812)
Water system (10,249,864) (617,597) - (10,867,461)
Transit system (225,220) (6,464) - (231,684)
Total accumulated depreciation (29,157,651) (1,445,306) - (30,602,957) Net capital assets being depreciated 31,943,176 (164,823) - 31,778,353 Total net capital assets –
Business-type activities $ 35,260,974 $ 1,270,621 $ 205,145 $ 36,326,450 City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 35 -
NOTE 4 - DETAILED NOTES ON ALL FUNDS (continued)
D. Capital Assets (concluded)
Depreciation was charged to functions/programs of the City as follows:
E. Inter-fund Transfers and Intergovernmental Expenditures The transfers out of the general fund were made for the purpose of providing debt service funds for repayment of long-term obligations.
The composition of inter-fund balances was as follows:
Transfer In Transfer Out
General Fund $ 370,056 $ 515,178
Transit 9,643 -
Abatement 5,000 -
Gas Tax 130,479 -
Total $ 515,178 $ 515,178
The above balances generally resulted from a time lag between the dates that inter-fund goods and services are provided, or reimbursable expenditures occur, transactions are recorded in the accounting system, and payment between funds are made.
The composition of Due To/Due From was:
Receivable Payable
Drainage facility $ 270,439 $ -
Gas tax 2105 - 24,469
STIP/TEA - 182,715
Abatement Fund - 6,453
Special grants - 56,802
Total $ 270,439 $ 270,439
These interfund transactions were done to offset negative cash balances.
F. Long-Term Debt
Water Revenue Bonds - During the 2007 fiscal year, the City’s Public Financing Authority issued $8,085,000 in water revenue bonds, series 2006 for the purpose of providing long-term financing for the water treatment plant project of the City. The Fortuna Public Financing Authority entered into an installment sale agreement with the City whereby the City agreed to pay debt service on the bonds in exchange for financing.
Government Activities:
Streets $ 1,831,220
Total depreciation expense – governmental activities $ 1,831,220 Business-type Activities:
Water $ 617,597
Wastewater 821,245
Transit 6,464
Total depreciation expense – business-type activities $ 1,445,306 City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 36 -
NOTE 4 - DETAILED NOTES ON ALL FUNDS (continued)
F. Long-Term Debt (continued)
The installment sale agreement between the City and its Public Financing Authority has been eliminated from these financial statements. The revenue bonds bear interest at rates from 3.375% to 5.0% and are payable each April 1 and October 1 through 2037. The bonds are secured by a pledge of the water system net revenues. These bonds were refunded by the Water Revenue Refunding Bonds, Series 2017.
Wastewater Revenue Bonds - During the 2007 fiscal year, the City’s Public Financing Authority issued $13,820,000 in wastewater revenue bonds, series 2006 for the purpose of providing long-term financing for the wastewater treatment plant project of the City. The Fortuna Public Financing Authority entered into an installment sale agreement with the City whereby the City agreed to pay the debt service on the bonds in exchange for the financing. These bonds were refunded by the Wastewater Revenue Refunding Bonds, Series 2017.
Wastewater Revenue Refunding Bonds, Series 2017 - In November 2017, the City issued $8,740,000 in Wastewater Revenue Refunding Bonds, Series 2017 with interest rates ranging from 2.0% to 5.0%.
The proceeds were used to refund the $11,010,000 of outstanding 2007 Wastewater revenue bonds which had interest rates ranging from 3.25% to 5.0%.
The net proceeds of $10,999,950 from the Wastewater Revenue Refunding Bonds, Series 2017 (including a $1,394,652 premium and after payment of $263,273 in underwriting fees and other issuance costs) were used to redeem the refunded bonds soon thereafter. The City refunded the 2007 Wastewater revenue bonds to obtain an economic gain (difference between the present value of debt service payments on the old and new debt) of $1,664,447.
Future debt service in the Wastewater Revenue Refunding Bonds, Series 2017 is as follows:
Water Revenue Refunding Bonds, Series 2017 - In November 2017, the City issued $5,405,000 in Water Revenue Refunding Bonds, Series 2017 with interest rates ranging from 2.0% to 5.0%. The proceeds were used to refund the $6,750,000 of outstanding 2007 Water revenue bonds which had interest rates ranging from 3.375% to 5.0%. The net proceeds of $6,798,087 from the Wastewater Revenue Refunding Bonds, Series 2017 (including a $532,742 premium and after payment of $218,020 in underwriting fees and other issuance costs) were used to redeem the refunded bonds soon thereafter. The City refunded the 2007 Water revenue bonds to obtain an economic gain (difference between the present value of debt service payments on the old and new debt) of $1,045,437.
Period Ending Principal Interest Total Service
10/1/2025 $ 395,000 $ 303,719 $ 698,719
10/1/2026 415,000 283,969 698,969
10/1/2027 440,000 263,219 703,219
10/1/2028 460,000 241,219 701,219
10/1/2029 485,000 218,219 703,219
10/1/2030 510,000 193,969 703,969
10/1/2031 535,000 168,469 703,469
10/1/2032 560,000 141,719 701,719
10/1/2033 585,000 113,719 698,719
10/1/2034 615,000 84,469 699,469
10/1/2035 635,000 65,250 700,250
10/1/2036 670,000 33,500 703,500
Total $ 6,305,000 $ 2,111,438 $ 8,416,438
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 37 -
NOTE 4 - DETAILED NOTES ON ALL FUNDS (concluded)
F. Long-Term Debt (concluded)
Future debt service in the Water Revenue Refunding Bonds, Series 2017 is as follows:
Period Ending Principal Interest Total
10/1/2025 $ 250,000 $ 153,275 $ 403,275
10/1/2026 265,000 140,775 405,775
10/1/2027 275,000 127,525 402,525
10/1/2028 290,000 113,775 403,775
10/1/2029 305,000 99,275 404,275
10/1/2030 320,000 87,075 407,075
10/1/2031 335,000 74,275 409,275
10/1/2032 345,000 60,875 405,875
10/1/2033 360,000 47,075 407,075
10/1/2034 370,000 36,275 406,275
10/1/2035 380,000 24,713 404,713
10/1/2036 395,000 12,838 407,838
Total $ 3,890,000 $ 977,750 $ 4,867,750
On July 1, 2022, the City entered into a 48 month subscription for the use of OpenGov Reporting and Transparency Software. An initial subscription liability was recorded in the amount of $93,131. As of June 30, 2025, the value of the subscription liability is $69,761. The City is required to make annual fixed payments of $23,370. The subscription has an interest rate of 3%. The value of the right-to-use asset as of June 30, 2025 of $93,131 with accumulated amortization of $23,280 is included with Software on the Subscription Class activities table found below.
Period Ending Principal Interest Total
6/30/2026 $ 23,254 $ 116 $ 23,370
6/30/2027 23,311 59 23,370
Total $ 46,565 $ 175 $ 46,740
Changes in Long-term liabilities - Long-term debt activity for the 2025 fiscal year was as follows:
Governmental Type
Beginning
Balance Additions Reduction
Ending
Balance
Due Within
One year
Subscriptions $ 69,761 $ - $ 23,196 $ 45,565 $ 23,254
Compensated absences 390,437 13,663 - 404,100 -
Total $ 460,198 $ 13,663 $ 23,196 $ 450,665 $ 23,254
Business Type Beginning
Balance Additions Deductions
Ending
Balance
Due Within
One year
2017 Water Bonds $ 4,130,000 $ - $ 240,000 $ 3,890,000 $ 250,000 2017 Wastewater Bonds 6,680,000 - 375,000 6,305,000 395,000 Bond premiums 1,509,798 - 64,252 1,445,546 64,245
Compensated absences 40,036 811 - 40,847 5,657
Total $12,359,834 $ 811 $ 679,252 $11,681,393 $ 714,902 City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 38 -
NOTE 5 - OTHER INFORMATION
A. Risk Management
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters for which the City carries insurance. The City is a member of the Redwood Empire Municipal Insurance Fund, a joint powers authority, which provides joint protection programs for public entities covering automobile, general liability, errors and omission losses, property, and workers compensation claims. Under the program, the City has a $10,000 general liability retention limit similar to a deductible with the Fund being responsible for losses above that amount up to $500,000.
The Fund carries excess liability coverage to a total of $40 million in excess of its $500,000 retention limit per occurrence through the California Joint Powers Risk Management Authority and its excess insurers.
The Fund covers workers’ compensation claims up to its self-insurance limit of $1 million. A purchased excess policy insures the Fund for an additional $1 million to provide aggregate coverage of up to $2 million per claim. The City pays an annual premium to the Fund; the City may share in any surplus revenues or may be required to pay additional assessments based upon the Fund’s operating results.
The Fund also provides property coverage up to $300 million per occurrence. Financial statements of the JPA Fund may be obtained from their administrative offices located at 414 W. Napa Street, Sonoma, California 95476.
The liability of the City is reported when it is probable that a loss has occurred, and the amount of the loss can be reasonably estimated. Liabilities include an amount for claims that have been incurred but not reported (IBNRs). The result of the process to estimate the claims liability is not an exact amount as it depends on many complex factors, such as inflation, changes in legal doctrines, and damage awards.
Accordingly, claims are evaluated periodically to consider the effects of inflation, recent claim settlement trends (including frequency and amount of pay-outs), and other economic and social factors. The estimate of the claims liability also includes amounts for incremental claim adjustment expenses related to specific claims and other claim adjustment expenses regardless of whether allocated to specific claims. Estimated recoveries, for example from salvage or subrogation, are another component of the claim’s liability estimate. Settlements have not exceeded coverage for each of the past three fiscal years.
B. Contingencies and Commitments
Litigation - The City is involved in litigation incurred in the normal course of conducting City business.
City management believes that, based upon consultation with its counsel, these cases, in the aggregate, are not expected to result in a material adverse financial impact on the City.
C. Jointly Governed Organizations
Jointly governed organizations are legal entities or other organizations that result from a contractual arrangement and that are owned, operated, or governed by two or more participants as a separate and specific activity subject to joint control in which the participants retain an ongoing financial interest or ongoing financial responsibility. The City is a participant in the following organizations:
Redwood Empire Municipal Insurance Fund - The City is a member of the Insurance Fund. The Fund, under the terms of a Joint Powers Agreement with the City and several other cities and governmental agencies, provides insurance coverage for general liability, automobile liability, and workers compensation claims. Under the arrangement, the Fund purchases liability, automobile liability, and workers compensation insurance and charges participating cities and governmental agencies in amounts planned to match expenses of insurance premiums, estimated payments resulting from selfinsurance programs, and operating expenses. The City’s obligations are limited to contributions to pay for related insurance premiums.
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 39 -
NOTE 5 - OTHER INFORMATION (continued)
D. Other Post-Employment Benefits
The City provides no post-employment benefits other than those associated with the Public Employees Retirement System.
E. Public Employee Pension Plans
Plan Description - The plans are a cost-sharing multiple-employer defined benefit pension plan administered by the California Public Employees Retirement System (CalPERS). CalPERS is governed by a 13-member Board of Administration with six elected members, three appointed members and four ex officio members, who include the State Treasurer, the State Controller, the Director of the California Department of Human Services, and a designee of the State Personnel Board.
Benefits Provided - The CalPERS provides retirement, disability, and death benefits. Retirement benefits are defined as 2.5 percent of the employees final 12 months average compensation times the employee’s years of service (2.0 percent for safety employees) Employees with 10 years of continuous service are eligible to retire at age 55 (age 50 for safety employees). Employees are eligible for servicerelated disability benefits regardless of the length of service. Five years of service is required for nonservice-related disability eligibility. Disability benefits are determined in the same manner as retirement benefits but are payable immediately without an actuarial reduction. Pre-retirement death benefits equal an employee’s final full-year salary. Both plans provide for a 2 percent Cost of Living Adjustment (COLA). The public safety plan is closed to new entrants.
Contributions - Section 20814 of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employees be 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 the 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.
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions - At June 30, 2025, the City reported a liability of $10,225,484 for its proportionate share of the net pension liability for all plans. The net pension liability was measured as of June 30, 2024, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2023.
The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating governments, actuarially determined. At June 30, 2025, the City’s proportion was 0.08432 percent compared to 0.08366 at June 30, 2024. For the June 30, 2025 fiscal year, the City recognized pension expense of $2,040,953. At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
All Plans
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Pension contributions subsequent to the measurement date $ 2,038,512 $ - Differences between actual and expected experience 860,061 30,929 Changes in assumptions 257,545 -
Net differences between projected and actual earnings on plan investments 542,931 - Change in employer’s proportion 84,618 844,601
Change in proportions and differences between actual
contributions and proportionate share of contributions 777,107 146,100 Total $ 4,560,774 $ 1,021,630
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 40 -
NOTE 5 - OTHER INFORMATION (continued)
E. Public Employee Pension Plans (continued)
The $2,038,512 reported as deferred outflows of resources is related to pensions from City contributions made after the measurement date and will be recognized as a reduction of the net pension liability in the fiscal year ended June 20, 2026. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:
Year Ending June 30,
Deferred Outflows
(Inflows) of
Resources
2026 $ 469,777
2027 1,232,503
2028 (15,718)
2029 (185,930)
Thereafter -
Total $ 1,500,632
Actuarial Assumptions - For the measurement period ended June 30, 2024, the total pension liability was determined by rolling forward the June 30, 2023 total pension liability. The June 30, 2024 total pension liability was based on the following actuarial methods and assumptions:
The mortality table used was developed based on CalPERS’ specific data. Generational Mortality to capture ongoing mortality improvement using 80% of Scale MP 2020 published by the Society of Actuaries. For more details, please refer to the 2024 experience study report that can be found on the CalPERS website.
Changes of Assumptions – There were no changes of assumptions for measurement date June 30, 2024.
Discount Rate – The discount rate used to measure the total pension liability was 6.90% for each Plan.
To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 6.90 percent discount rate is adequate, and the use of the municipal bond rate calculation is not necessary. The long-term expected discount rate of 6.90 percent will be applied to all plans in the Public Employees’ Retirement Fund (PERF). The stress test results are presented in a detailed report called “GASB Crossover Testing Report” that can be obtained from the CalPERS website under the GASB 68 section.
Valuation Date June 30, 2023
Measurement Date June 30, 2024
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:
Discount Rate 6.9%
Inflation 2.3%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table Derived using CalPERS membership data for all funds Post Retirement Benefit Increase Contract COLA up to 2.3% until Purchasing Power Protection Allowance Floor on Purchasing Power applies
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 41 -
NOTE 5 - OTHER INFORMATION (continued)
E. Public Employee Pension Plans (continued)
In determining the long-term expected rate of return, CalPERS considered both short-term and longterm market return expectations as well as the expected pension fund (PERF) cash flows. Using historical returns of all the Public Employees Retirement Funds’ asset classes (which includes the agent plan and two cost-sharing plans or PERF A, B, and C funds), expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a buildingblock approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each PERF fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits of cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.
The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate - The following presents the City’s proportionate share of the net pension liability for each Plan, calculated using the discount rate for each Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1- percentage point higher than the current rate:
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) in the Public Agency Cost-Sharing Multiple-Employer Plan (PERF C).
Asset Class Assumed Asset Allocation Real Return Years 1-10 1,2 Global equity – cap-weighted 30.00% 4.54%
Global equity – non-cap-weighted 12.00% 3.84%
Private Equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real assets 15.00% 3.21%
Leverage -5.00% -0.59%
1. An expected inflation of 2.30% used for this period.
2. Figures are based on the 2021-22 Asset Liability Management study.
All Plans
1% Decrease 5.90%
Net Pension Liability $16,940,497
Current Discount Rate 6.90%
Net Pension Liability $10,225,484
1% Increase 7.90%
Net Pension Liability $4,713,187
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 42 -
NOTE 5 - OTHER INFORMATION (concluded)
E. Public Employee Pension Plans (concluded)
The EARSL for PERF C for the measurement period ending June 30, 2024, is 3.8 years, which was obtained by dividing the total service years of 630,177 (the sum of remaining service lifetimes of the active employees) by 166,163 (the total number of participants: active, inactive, and retired) in PERF C.
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.
Pension Plan Fiduciary Net Position - Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.
F. Restricted Net Position and Non-spendable Fund Balances Restricted Net Position
The $5,493,662 restricted amount for debt service, safety programs, affordable housing, streets and other in the governmental activities statement of net position represents amounts to be used only for specific purposes and for which restrictions are imposed by laws, formal agreements or other governments and primarily relate to housing funds restricted by law to only certain specified uses.
Non-spendable Fund Balances
The non-spendable fund balances in the governmental fund types represent amounts not available for immediate use to pay current liabilities and consist of:
Non-spendable Amounts General Fund Nonmajor Funds
Prepaid items $ 1,900 $ -
G. Successor Agency Trust for Assets of Former Redevelopment Agency The Dissolution Process - On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X26 (the Bill) that provides for the dissolution of all redevelopment agencies in the State of California.
This action impacted the financial reporting entity of the City of Fortuna that previously had reported a redevelopment agency within the financial reporting entity of the City as a blended component unit. The bill provides that upon dissolution of a redevelopment agency, either the city or another governmental unit of local government will agree to serve as the successor agency to hold assets until they are distributed to other units of State and local government.
The City Council of the City of Fortuna elected to have the City become the Successor Agency for the former redevelopment agency and to become the housing successor for the agency.
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 revenues 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 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 the 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 by the Bill.
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 43 -
NOTE 5 - OTHER INFORMATION (continued)
G. Successor Agency Trust for Assets of Former Redevelopment Agency (continued) Management believes, in consultation with legal counsel, that the obligations of the former redevelopment agency due to the City (including the amounts disallowed by the State Department of Finance) and others are valid enforceable obligations payable by the successor agency trust under the requirements of the Bill. The City’s position on these issues is not a position of settled law and there is considerable legal uncertainty regarding these issues. It is reasonably possible that a legal determination may be made at a later date by an appropriate judicial or other authorized body that would resolve any of the dissolution matters unfavorable to the City. 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.
Enforceable Obligations
2007 Revenue Bonds - Successor Agency Obligations
The City and its former component unit redevelopment agency entered into a loan agreement with the Fortuna Public Financing Authority (also a component unit of the City), dated October 1, 2007, wherein the Authority sold $17,500,000 in its revenue bonds, series 2007. From the sale of the Authority’s Revenue bonds, $13,280,000 was loaned to the component unit redevelopment agency and $4,220,000 was loaned to the City.
The loans receivable and payable between the City and the City’s former redevelopment agency and the City’s component unit Financing Authority have been eliminated from the accompanying financial statements.
From the bond proceeds, the former redevelopment agency deposited $2,525,000 into an Escrowed Project Fund Account until October 15, 2010, of the escrow bonds which bonds are defined as the bonds maturing November 1, 2038 with an interest rate of 4.9 percent. On October 15, 2010 the Trustee shall transfer all amounts then on deposit in the Escrowed Project Fund to the Principal Fund, to be applied to the mandatory redemption on November 1, 2010 of Escrow Bonds pursuant to Section 4.07 of the Trust Agreement. Notwithstanding the foregoing, the former Agency may postpone such redemption to any later date identified in a certificate of the former Agency which sets forth the new date for the transfer of amounts in the Escrowed Project Fund to the Principal Fund to be used to redeem Escrow Bonds pursuant to Section 4.07 of the Trust Agreement and which is accompanied by cash in an amount which is certified by the former Agency as sufficient, together with the earnings thereon, to pay interest on the portion of the Escrow Bonds which represent the funds then on deposit in the Escrowed Project Fund from November 1, 2010 to the redemption date as identified in such certificate of the Agency. The former Agency exercised its option to postpone this redemption until November 1, 2011. The redemption of the $2,525,000 was completed in fiscal 2014 by the Successor Agency.
The 2007 revenue bonds mature each November 1, commencing November 1, 2008 through 2038, bear interest at rates from 3.75 to 5.0 percent and consist of $5,365,000 in serial bonds, $4,110,000 in term bonds due November 2031, $2,525,000 in term bonds due November 1, 2038 (the escrow bonds), and $5,500,000 in term bonds due November 1, 2038. The bonds are subject to early redemptions from certain prepayments, bonds maturing on or after November 1, 2018 are subject to optional early redemption, the escrow bonds are subject to mandatory early redemption on November 1, 2010 and the term bonds maturing November 1, 2031 and 2038 are subject to mandatory sinking fund redemptions on or after November 1, 2024 and 2032, respectively.
The former redevelopment agency had pledged future incremental property tax revenues to repay its $13,060,000 share of the 2007 revenue bonds. The Agency’s share of the revenue bonds was payable solely from the pledged tax increment revenues and from certain trust accounts held by the bond trustee. Total principal and interest remaining on the Successor Agency’s share of the bonds is $19,798,835. These bonds were refunded by the Tax Allocation Refunding Bonds, Series 2018.
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 44 -
NOTE 5 - OTHER INFORMATION (continued)
G. Successor Agency Trust for Assets of Former Redevelopment Agency (continued) Successor Agency Tax Allocation Refunding Bonds, Series 2018 In February 2018, the City issued $8,635,000 in Tax Allocation Refunding Bonds, Series 2018 with interest rates ranging from 2.0% to 5.0%. The proceeds were used to refund the $9,760,000 of outstanding 2007 Revenue bonds which had interest rates ranging from 3.75% to 5.0%. The net proceeds of $10,075,743 from the Tax Allocation Refunding Bonds, Series 2018 (including a $303,756 premium and after payment of $367,169 in underwriting fees and other issuance costs) were used to redeem the refunded bonds soon thereafter. The City refunded the 2007 Revenue bonds to obtain an economic gain (difference between the present value of debt service payments on the old and new debt) of $1,451,235.
Future debt service in the Tax Allocation Refunding Bonds, Series 2018 is as follows:
Period Ending Principal Interest Debt Service
11/1/2025 $ 320,000 $ 233,263 $ 553,263
11/1/2026 340,000 226,863 566,863
11/1/2027 360,000 220,063 580,063
11/1/2028 390,000 202,063 592,063
11/1/2029 420,000 182,563 602,563
11/1/2030 455,000 161,563 616,563
11/1/2031 495,000 138,813 633,813
11/1/2032 520,000 123,963 643,963
11/1/2033 545,000 108,363 653,363
11/1/2034 560,000 92,013 652,013
11/1/2035 580,000 75,213 655,213
11/1/2036 600,000 57,813 657,813
11/1/2037 615,000 39,063 654,063
11/1/2038 635,000 19,844 654,844
$ 6,835,000 $ 1,881,456 $ 8,716,456
Loan City of Fortuna
On November 1, 2013, the City received from the State Department of Finance (DOF) a Finding of Completion Letter as regards the Successor Agency to the City’s former redevelopment agency that had been dissolved effective February 1, 2012. The DOF letter authorized the City to request a finding be made by the Oversight Board to the Successor Agency that the City’s loan agreements between the former redevelopment agency and the City be qualified as enforceable obligations of the Successor Agency under the laws governing the dissolution of the former agency. In addition, there is a requirement that the accumulated and unpaid interest on any such loans be recalculated using a DOF specified method, that any future repayments, if approved, are to be made subject to a specified formula, and that there will be amounts available pursuant to the formula that will enable the repayments to be made.
In addition, all such loan agreements, recalculations of interest, and formula-based repayments, are subject to approval of the Successor Agency’s Oversight Board and the DOF. The DOF had initially denied approval of this loan as an enforceable obligation of the Successor Agency, but on May 16, 2014, the DOF rescinded this denial, and the loan was approved as an enforceable obligation with an effective date of July 1, 2014, which date has approval of both the DOF and the Successor Agency’s Oversight Board. The City and the Successor Agency reinstated this loan for financial reporting purposes in fiscal 2015.
City of Fortuna
NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2025
- 45 -
NOTE 5 - OTHER INFORMATION (concluded)
G. Successor Agency Trust for Assets of Former Redevelopment Agency (concluded) The original repayment schedule was as follows:
Year Ending June 30, Principal Interest Total
2026 $ 303,141 $ 53,694 $ 356,835
2027-2030 919,820 59,435 979,255
Total $ 1,222,961 $ 113,129 $ 1,336,090
The degree to which the above repayment schedule will be realized by the Successor Agency is not determinable at this time.
Changes in Long-Term Enforceable Obligations
Changes in long-term enforceable obligations for the year ended June 30, 2025 were:
Private Purpose Trust
Beginning
Balance Additions Deductions
Ending
Balance
Due Within
One year
2018 Tax Allocation Bonds $ 7,130,000 $ - $ 295,000 $ 6,835,000 $ 320,000 Bond premium 237,942 - 10,125 227,817 10,125
Loan City of Fortuna 1,497,197 - 274,236 1,222,961 303,141 Total $ 8,865,139 $ - $ 579,361 $ 8,285,778 $ 633,266-
REQUIRED SUPPLEMENTARY
INFORMATION SECTION
Variance
With Final
Budget
Original Final Actual Over (Under)
REVENUES
Property tax $ 601,200 $ 601,200 $ 762,942 $ 161,742
Sales tax 4,133,000 4,133,000 4,059,277 (73,723)
Other taxes 29,400 29,400 29,997 597
Transient occupancy taxes 740,000 740,000 710,119 (29,881) Property tax in lieu VLF 1,445,000 1,445,000 1,618,514 173,514 Licenses and permits 879,850 879,850 1,063,777 183,927
Fines and forfeitures 19,000 19,000 28,660 9,660
Intergovernmental 735,325 735,325 833,647 98,322
Investment earnings 362,498 362,498 839,380 476,882
Charges for services 1,142,400 1,142,400 846,260 (296,140) Miscellaneous 36,200 36,200 101,631 65,431
Total revenues 10,123,873 10,123,873 10,894,204 770,331
EXPENDITURES
General government 2,174,331 2,174,331 2,493,145 (318,814) Public safety 5,170,508 5,170,508 5,402,499 (231,991)
Public works and streets 1,777,021 1,777,021 785,901 991,120 Parks and recreation 2,221,779 2,221,779 1,714,735 507,044 Capital outlay - - 93,131 (93,131)
Debt service:
Principal - - 23,196 (23,196)
Interest - - 174 (174)
Total expenditures 11,343,639 11,343,639 10,512,781 830,858 Excess (deficiency) of revenues
over expenditures (1,219,766) (1,219,766) 381,423 1,601,189
OTHER FINANCING SOURCES (USES)
Subscriptions - - 93,131 93,131
Transfers in 1,341,583 1,341,583 370,056 (971,527)
Transfers out (1,540,767) (1,540,767) (515,178) 1,025,589 Total other financing sources and (uses) (199,184) (199,184) (51,991) 147,193 Net change in fund balance $ (1,418,950) $ (1,418,950) 329,432 $ 1,748,382 Fund balance - beginning (restated) 12,571,653
Fund balance - ending $ 12,901,085
Budgeted Amounts
City of Fortuna
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the fiscal year ended June 30, 2025
2025
- 46 -
Variance
With Final
Budget
Original Final Actual Over (Under)
REVENUES
Property tax $ - $ - $ - $ -
Sales tax - - - -
Other taxes - - - -
Licenses and permits - - - -
Fines and forfeitures - - - -
Intergovernmental - - - -
Investment earnings 1,000 1,000 27,295 26,295
Charges for services - - 94,901 94,901
Miscellaneous 65,624 65,624 65,624 -
Total revenues 66,624 66,624 187,820 121,196
EXPENDITURES
General government - - - -
Public safety - - - -
Public works and streets - - - -
Parks and recreation - - - -
Business development and housing - - - -
Debt service:
Community development 25,000 25,000 - 25,000
Recreation and leisure - - - -
Total expenditures 25,000 25,000 - 25,000
Excess (deficiency) of revenues
over expenditures 41,624 41,624 187,820 146,196
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources and (uses) - - - -
Net change in fund balance $ 41,624 $ 41,624 187,820 $ 146,196 Fund balance - beginning 399,679
Fund balance - ending $ 587,499
Budgeted Amounts
City of Fortuna
CITY HOUSING FUND
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the fiscal year ended June 30, 2025
2025
- 47 -
Fiscal Year End 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 Measurement Date 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Proportion of the net pension liability 0.10900% 0.10756% 0.12932% 0.06509% 0.05737% 0.05650% 0.05732% 0.05653% 0.05635% 0.05626% Proportion share of the net pension liability $ 5,271,996 $ 5,378,476 $ 6,051,337 $ 3,520,361 $ 6,242,335 $ 5,789,728 $ 5,523,979 $ 5,606,420 $ 4,875,960 $ 3,861,523 Covered - employee payroll $ 3,323,233 $ 3,223,506 $ 2,859,670 $ 2,363,708 $ 2,354,031 $ 2,259,591 $ 2,183,738 $ 1,961,439 $ 1,956,851 $ 1,916,943 Proportionate share of the net pension liability
as percentage of covered-employee payroll 158.64% 166.85% 211.61% 148.93% 149.85% 145.84% 144.23% 164.81% 143.54% 117.12% Plan fiduciary net position as a percentage
of the total pension liability 79.91% 77.97% 78.19% 85.65% 42.44% 42.84% 42.91% 42.27% 42.67% 45.58% Fiscal Year End 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 Measurement Date 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Proportion of the net pension liability 0.06794% 0.06767% 0.07592% 0.0526% 0.04416% 0.04277% 0.04322% 0.04151% 0.04146% 0.04050% Proportion share of the net pension liability $ 4,953,488 $ 5,058,204 $ 5,216,582 $ 2,844,891 $ 4,804,296 $ 4,382,118 $ 4,164,545 $ 4,117,086 $ 3,587,924 $ 2,779,976 Covered - employee payroll $ 1,425,335 $ 1,407,821 $ 1,236,595 $ 1,783,149 $ 1,811,735 $ 1,710,234 $ 1,646,327 $ 1,440,387 $ 1,439,929 $ 1,380,040 Proportionate share of the net pension liability
as percentage of covered-employee payroll 347.53% 359.29% 421.85% 159.54% 115.33% 110.39% 108.73% 121.02% 105.63% 84.32% Plan fiduciary net position as a percentage
of the total pension liability 76.66% 74.87% 75.53% 84.58% 32.66% 32.42% 32.35% 31.04% 31.39% 32.82% NOTES TO SCHEDULE:
Fiscal year 2015 was the 1st year of implementation.
Miscellaneous Risk Pool
Safety Risk Pool
City of Fortuna
SCHEDULE OF THE LOCAL GOVERNMENT'S PROPORTIONATE
SHARE OF THE NET PENSION LIABILITY - ALL PLANS
June 30, 2025
- 48 -
Fiscal Year End 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 Miscellaneous Risk Pool
Contractually required contribution
(actuarially determined) $ 772,283 $ 666,946 $ 761,139 $ 751,290 $ 930,044 $ 663,266 $ 771,079 $ 510,867 $ 451,381 $ 427,550 Contributions in relation to the actuarially
determined contributions $(1,122,283) $ (666,946) (1,741,139) (1,886,886) (930,044) (663,266) (771,079) (510,867) (451,381) (427,550) Contribution deficiency (excess) $ (350,000) $ - $ (980,000) $(1,135,596) $ - $ - $ - $ - $ - $ - Covered - employee payroll $ 3,462,596 $ 3,323,233 $ 3,223,506 $ 2,334,871 $ 2,363,708 $ 2,354,031 $ 2,259,591 $ 2,183,738 $ 1,961,439 $ 1,956,851 Contributions as a percentage
of covered-employee payroll 32.41% 20.07% 54.01% 32.18% 39.35% 28.18% 34.12% 23.39% 23.01% 21.85% Safety Risk Pool 2025 2025 2024 2023 2022 2021 2020 2019 2018 2016 Contractually required contribution
(actuarially determined) $ 666,229 $ 614,268 $ 612,324 $ 566,762 $ 556,264 $ 468,825 $ 544,179 $ 369,424 $ 322,559 $ 296,164 Contributions in relation to the actuarially
determined contributions $ (916,229) $ (614,268) (1,032,324) (971,166) (556,264) (468,825) (544,179) (369,424) (322,559) (296,164) Contribution deficiency (excess) $ (250,000) $ - $ (420,000) $ (404,404) $ - $ - $ - $ - $ - $ - Covered - employee payroll $ 1,317,394 $ 1,425,335 $ 1,407,821 $ 1,761,394 $ 1,783,149 $ 1,811,735 $ 1,710,234 $ 1,646,327 $ 1,440,387 $ 1,439,929 Contributions as a percentage
of covered-employee payroll 69.55% 43.10% 73.33% 32.18% 31.20% 25.88% 31.82% 22.44% 22.39% 20.57% NOTES TO SCHEDULE:
Fiscal year 2015 was the 1st year of implementation.
City of Fortuna
SCHEDULE OF CONTRIBUTIONS - ALL PLANS
June 30, 2025
- 49 -
SUPPLEMENTARY SECTION
Unrestricted
Storm Trans- Business Business RSTP
Integrated Drain Drainage portation Engineering Gas Tax Improve- Revolving HSIP CDBG Waste Maintenance Facility Fund SB325 Fund 273 2105 RMRA-SB1 ment Loan and HCAOG Business Assets
Cash and investments $ 104,770 $ 10,532 $ 209,430 $ 941,608 $ - $ - $ 711,064 $ 43,533 $ 704,088 $ 184,453 $ 800,451 Receivables:
Accounts receivable 1,862 4,818 - - - 30,596 60,254 - 2,130 - - Notes receivable - - - 10,978 - - - - 357,621 - 739,098 Due from other funds - - 270,439 - - - - - - - -
Total assets $ 106,632 $ 15,350 $ 479,869 $ 952,586 $ - $ 30,596 $ 771,318 $ 43,533 $ 1,063,839 $ 184,453 $ 1,539,549 Liabilities
Liabilities
Accounts payable $ 102 $ 425 $ - $ - $ - $ 6,124 49,435 $ 555 $ - $ - $ - Unearned revenue - - - - - - - - - - -
Due to other funds - - - - - 24,469 - - - - -
Total liabilities 102 425 - - - 30,593 49,435 555 - - - Deferred inflows of resources
Long-term notes receivable - - - 10,978 - - - - 357,621 - 739,098 Fund balances
Restricted for:
Economic development - - - - - - - 42,978 706,218 - 800,451 Streets and storm drains 106,530 14,925 479,869 941,608 - 3 721,883 - - 184,453 - Unrestricted - - - - - - - - - - -
Total fund balances 106,530 14,925 479,869 941,608 - 3 721,883 42,978 706,218 184,453 800,451 Total liabilities & fund
balances $ 106,632 $ 15,350 $ 479,869 $ 952,586 $ - $ 30,596 $ 771,318 $ 43,533 $ 1,063,839 $ 184,453 $ 1,539,549 Special Revenue
City of Fortuna
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
June 30, 2025
- 50 -
HOPS,
Rodeo, &
CDBG McClean Police STIP/TEA Abatement Capital Proj. Special Unrestricted Small Parks FEMA Fund Fund Fund Fund Grants Totals Assets
Cash and investments $ 254,691 $ 14,359 $ - $ 263,720 $ - $ - 103,853 $ - $ 4,346,552 Receivables:
Accounts receivable - - - - 260,089 - 95,802 56,802 512,353 Notes receivable - - - - - - - - 1,107,697
Due from other funds - - - - - - - - 270,439
Total assets $ 254,691 $ 14,359 $ - $ 263,720 $ 260,089 $ - $ 199,655 $ 56,802 $ 6,237,041 Liabilities
Liabilities
Accounts payable $ - $ 6,332 $ - $ - $ 77,374 $ - $ 87,651 $ - $ 227,998 Unearned revenue - - - - - - - - -
Due to other funds - - - - 182,715 6,453 - 56,802 270,439 Total liabilities - 6,332 - - 260,089 6,453 87,651 56,802 498,437 Deferred inflows of resources
Long-term notes receivable - - - - - - - - 1,107,697
Fund balances
Restricted for:
Safety programs - - - 263,720 - - - - 263,720
Economic development 254,691 8,027 - - - - - - 1,812,365 Streets and storm drains - - - - - - 112,004 - 2,561,275 Unrestricted - - - - - (6,453) - - (6,453)
Total fund balances 254,691 8,027 - 263,720 - (6,453) 112,004 - 4,630,907 Total liabilities & fund
balances $ 254,691 $ 14,359 $ - $ 263,720 $ 260,089 $ - $ 199,655 $ 56,802 $ 6,237,041 Special Revenue
City of Fortuna
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
June 30, 2025
- 51 -
Unrestricted
Storm Trans- Business Business RSTP
Integrated Drain Drainage portation Engineering Gas Tax Improve- Revolving HSIP CDBG Waste Maintenance Facility Fund SB325 Fund 273 2105 RMRA-SB1 ment Loan & HCAOG Business Revenues
Intergovernmental $ - $ - $ - $ - $ - $ 360,856 $ 341,932 $ - $ - $ 82,672 $ - Charges for services 22,627 77,248 30,681 - - - - 4,400 24,376 - - Interest 5,147 629 23,777 48,429 - (6,902) 34,810 - 34,879 11,364 37,196 Miscellaneous - - - - - - - - - - 144,763
Total revenues 27,774 77,877 54,458 48,429 - 353,954 376,742 4,400 59,255 94,036 181,959 Expenditures
Current:
Public works & streets - 58,755 - 85,057 - 484,430 255,573 - - 145,221 - Economic development - - - - - - - 17,705 - - 168,669
Sanitation and recycling 21,176 - - - - - - - - - -
Capital outlay - - - - - - - - - - -
Debt service:
Principal - - - - - - - - - - -
Interest - - - - - - - - - - -
Total expenditures 21,176 58,755 - 85,057 - 484,430 255,573 17,705 - 145,221 168,669 Excess (deficiency) of
revenues over expenditures 6,598 19,122 54,458 (36,628) - (130,476) 121,169 (13,305) 59,255 (51,185) 13,290 Other financing sources
(Uses)
Transfers in - - - - - 130,479 - - - - -
Transfers out - - - - - - - - - - -
Total other financing
sources (uses) - - - - - 130,479 - - - - -
Net change in fund balances 6,598 19,122 54,458 (36,628) - 3 121,169 (13,305) 59,255 (51,185) 13,290 Fund balances, July 1 99,932 (4,197) 425,411 978,236 - - 600,714 56,283 646,963 235,638 787,161 Fund balances, June 30 $ 106,530 $ 14,925 $ 479,869 $ 941,608 $ - $ 3 $ 721,883 $ 42,978 $ 706,218 $ 184,453 $ 800,451 Special Revenue
City of Fortuna
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
June 30, 2025
- 52 -
HOPS,
Rodeo, &
CDBG McClean Police STIP/TEA Abatement Capital Proj. Parking In Special Unrestricted Small Parks FEMA Fund Fund Fund Fund Lieu Grants Totals Revenues
Intergovernmental $ - $ - $ - $ 163,794 541,916 $ - $ 739,884 $ - $ 56,802 $ 2,287,856 Charges for services - - - - - - - - - 159,332
Interest 12,737 - - - - - - - - 202,066
Miscellaneous - - - - - - - - - 144,763
Total revenues 12,737 - - 163,794 541,916 - 739,884 - 56,802 2,794,017 Expenditures
Current:
Public works & streets - - - - 541,916 - 825,055 - - 2,396,007 Economic development - 40,592 - - - - - - - 226,966
Sanitation and recycling - - - - - - - - - 21,176
Capital outlay - - - - - - - - - -
Debt service:
Principal - - - - - - - - - -
Interest - - - - - - - - - -
Total expenditures - 40,592 - - 541,916 - 825,055 - - 2,644,149 Excess (deficiency) of
revenues over expenditures 12,737 (40,592) - 163,794 - - (85,171) - 56,802 149,868 Other financing sources
(Uses)
Transfers in - - - - - 5,000 - - - 135,479
Transfers out - - - - - - - - - -
Total other financing
sources (uses) - - - - - 5,000 - - - 135,479
Net change in fund balances 12,737 (40,592) - 163,794 - 5,000 (85,171) - 56,802 285,347 Fund balances, July 1 241,954 48,619 - 99,926 - (11,453) 197,175 - (56,802) 4,345,560 Fund balances, June 30 $ 254,691 $ 8,027 $ - $ 263,720 $ - $ (6,453) $ 112,004 $ - $ - $ 4,630,907 City of Fortuna
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
June 30, 2025
Special Revenue
- 53 -
Variance
With Final
Budget
Original Final Actual Over (Under)
Revenues
Charges for services: $ 24,000 $ 24,000 $ 22,627 $ (1,373) Intergovernmental - - - -
Interest 500 500 5,147 4,647
Miscellaneous - - - -
Total revenues 24,500 24,500 27,774 3,274
Expenditures
Sanitation and recycling 61,142 61,142 21,176 39,966
Total expenditures 61,142 61,142 21,176 39,966
Excess (deficiency) of revenues
over expenditures (36,642) (36,642) 6,598 43,240
Other financing sources (uses)
Transfers in - - - -
Transfers out - - - -
Total other financing
sources (uses) - - - -
Net change in fund balances $ (36,642) $ (36,642) 6,598 $ 43,240 Fund balance - beginning 99,932
Fund balance - ending $ 106,530
Budgeted Amounts
City of Fortuna
INTEGRATED WASTE SPECIAL REVENUE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2025
- 54 -
Variance
With Final
Budget
Original Final Actual Over (Under)
Revenues
Charges for services: $ 46,000 $ 46,000 $ 77,248 $ 31,248 Interest - - 629 581
Total revenues 46,000 46,000 77,877 31,829
Expenditures
Public works and streets 83,199 83,199 58,755 24,444
Total expenditures 83,199 83,199 58,755 24,444
Excess (deficiency) of revenues
over expenditures (37,199) (37,199) 19,122 56,273
Other financing sources (uses)
Transfers in (out) - - - -
Net change in fund balance $ (37,199) $ (37,199) 19,122 $ 56,273 Fund balance - beginning (4,197)
Fund balance - ending $ 14,925
Budgeted Amounts
City of Fortuna
STORM DRAIN MAINTENANCE SPECIAL REVENUE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2025
- 55 -
Variance
With Final
Budget
Original Final Actual Over (Under)
Revenues
Charges for services: $ 24,000 $ 24,000 $ 23,777 $ (223) Interest - - 30,681 30,681
Total revenues 24,000 24,000 54,458 30,458
Expenditures
Sanitation and recycling - - - -
Total expenditures - - - -
Excess (deficiency) of revenues
over expenditures 24,000 24,000 54,458 30,458
Other financing sources (uses)
Transfers in (out) - - - -
Net change in fund balance $ 24,000 $ 24,000 54,458 $ 30,458 Fund balance - beginning 425,411
Fund balance - ending $ 479,869
Budgeted Amounts
City of Fortuna
DRAINAGE FACILITY SPECIAL REVENUE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2025
- 56 -
Variance
With Final
Budget
Original Final Actual Over (Under)
Revenues
Intergovernmental $ 9,630 $ 9,630 $ - $ (9,630)
Interest 8,000 8,000 48,429 40,429
Miscellaneous - - - -
Total revenues 17,630 17,630 48,429 30,799
Expenditures
Public works & streets 100,000 100,000 85,057 14,943
Total expenditures 100,000 100,000 85,057 14,943
Excess (deficiency) of revenues
over expenditures (82,370) (82,370) (36,628) 45,742
Other financing sources (uses)
Transfers in - - - -
Transfers (out) - - - -
Total other financing sources (uses) - - - -
Net change in fund balance $ (82,370) $ (82,370) (36,628) $ 45,742 Fund balance - beginning 978,236
Fund balance - ending $ 941,608
Budgeted Amounts
City of Fortuna
TRANSPORTATION SB325 SPECIAL REVENUE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2025
- 57 -
Variance
With Final
Budget
Original Final Actual Over (Under)
Revenues
Gas tax 2105 $ 77,733 $ 77,733 $ 77,925 $ 192
Gas tax 2106 56,849 56,849 57,036 187
Gas tax 2107 106,233 106,233 103,372 (2,861)
Gas tax 2107.5 3,000 3,000 3,000 -
Gas tax 2103 111,186 111,186 119,523 8,337
Interest - - (6,902) (6,902)
Total revenues 355,001 355,001 353,954 (1,047)
Expenditures
Public works and streets 539,185 539,185 484,433 54,752 Total expenditures 539,185 539,185 484,433 54,752
Excess (deficiency) of revenues
over expenditures (184,184) (184,184) (130,479) 53,705
Other financing sources (uses)
Transfers in 184,184 184,184 130,479 (53,705)
Transfers (out) - - - -
Total other financing sources (uses) 184,184 184,184 130,479 (53,705) Net change in fund balance $ - - $ - $ -
Fund balance - beginning 3
Fund balance - ending 3 $
Budgeted Amounts
City of Fortuna
GAS TAX 2105 SPECIAL REVENUE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2025
- 58 -
Variance
With Final
Budget
Original Final Actual Over (Under)
Revenues
Intergovernmental $ 320,442 $ 320,442 $ 341,932 $ 21,490 Interest - - 34,810 34,810
Miscellaneous - - - -
Total revenues 320,442 320,442 376,742 56,300
Expenditures
Public works & streets 500,000 500,000 255,573 244,427
Total expenditures 500,000 500,000 255,573 244,427
Excess (deficiency) of revenues
over expenditures (179,558) (179,558) 121,169 300,727
Other financing sources (uses)
Transfers in - - - -
Transfers (out) - - - -
Total other financing sources (uses) - - - -
Net change in fund balance $ (179,558) $ (179,558) 121,169 $ 300,727 Fund balance - beginning 600,714
Fund balance - ending $ 721,883
Budgeted Amounts
City of Fortuna
RMRA-SB1 SPECIAL REVENUE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2025
- 59 -
Variance
With Final
Budget
Original Final Actual Over (Under)
Revenues
Charges for service $ 26,000 $ 26,000 $ 24,376 $ (1,624) Interest - - 34,879 34,879
Miscellaneous - - - -
Total revenues 26,000 26,000 59,255 33,255
Expenditures
Public works & streets - - - -
Economic development 25,000 25,000 - 25,000
Total expenditures 25,000 25,000 - 25,000
Excess (deficiency) of revenues
over expenditures $ 1,000 $ 1,000 59,255 $ 58,255
Fund balance - beginning 646,963
Fund balance - ending $ 706,218
Budgeted Amounts
City of Fortuna
UNRESTRICTED BUSINESS REVOLVING LOAN SPECIAL REVENUE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2025
- 60 -
Variance
With Final
Budget
Original Final Actual Over (Under)
Revenues
Interest $ - $ - $ 37,196 $ 37,196
Miscellaneous - - 144,763 144,763
Total revenues - - 181,959 181,959
Expenditures
Economic development 85,000 85,000 168,669 (83,669)
Total expenditures 85,000 85,000 168,669 (83,669)
Excess (deficiency) of revenues
over expenditures $ (85,000) $ (85,000) 13,290 $ 98,290 Fund balance - beginning 787,161
Fund balance - ending $ 800,451
Budgeted Amounts
City of Fortuna
CDBG BUSINESS SPECIAL REVENUE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2025
- 61 -
Variance
With Final
Budget
Original Final Actual Over (Under)
Revenues
Interest $ - $ - $ 12,737 $ 12,737
Total revenues - - 12,737 12,737
Expenditures
Economic development 15,000 15,000 - 15,000
Total expenditures 15,000 15,000 - 15,000
Excess (deficiency) of revenues
over expenditures $ (15,000) $ (15,000) 12,737 $ 27,737 Fund balance - beginning 241,954
Fund balance - ending $ 254,691
Budgeted Amounts
City of Fortuna
CDBG UNRESTRICTED SPECIAL REVENUE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2025
- 62 -
Variance
With Final
Budget
Original Final Actual Over (Under)
Revenues
Intergovernmental $ 5,000 $ $ 5,000 - $ (5,000)
Interest - - - -
Total revenues 5,000 5,000 - (5,000)
Expenditures
Economic development - - 40,592 (40,592)
Total expenditures - - 40,592 (40,592)
Excess (deficiency) of revenues
over expenditures 5,000 5,000 (40,592) (45,592)
Other financing sources (uses)
Transfers in - - - -
Transfers (out) - - - -
Total other financing sources (uses) - - - -
Net change in fund balance $ 5,000 $ 5,000 (40,592) $ (45,592) Fund balance - beginning 48,619
Fund balance - ending $ 8,027
Budgeted Amounts
City of Fortuna
SMALL PARKS SPECIAL REVENUE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Fiscal Year Ended June 30, 2025
- 63 -
STATISTICAL SECTION
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Governmental activities:
Net investment in capital assets under both
governmental and business type activities
and under primary government: $ 8,883,363 $ 11,846,993 $ 17,722,340 $ 17,997,022 $ 21,272,422 $ 22,938,620 $ 22,324,159 $22,815,196 $ 25,934,919 $ 26,110,435 Restricted
Debt Service 1,252,512 1,363,828 - - - - - - - -
Capital projects 3,211,141 2,535,596 89 - - - - - - -
Safety Programs - - - - - - - 53,680 99,926 263,720
Affordable Housing 11,745,661 11,870,221 - - 351,981 420,783 435,819 559,900 658,339 856,302 Streets 2,090,484 1,913,382 1,734,818 1,967,334 1,672,003 1,486,961 1,494,209 1,993,133 2,335,734 2,561,275 Economic development 2,648,818 2,782,407 - - 1,409,696 1,649,497 1,662,770 1,743,976 1,780,976 1,812,365 Other purposes 10,774 10,558 - - - - - - - -
Unrestricted 2,991,176 2,957,739 18,854,650 20,316,152 18,125,213 20,164,380 22,900,113 24,737,533 23,900,958 23,652,066 Total governmental activities net position: $ 32,833,929 $ 35,280,724 $ 38,311,897 $ 40,280,508 $ 42,831,315 $ 46,660,241 $ 48,817,070 $ 51,903,418 $ 54,710,852 $ 55,256,163 Business-type activities:
Net investment in capital assets $ 18,127,850 $ 18,784,436 $ 22,091,082 $ 22,315,106 $ 22,073,693 $ 22,436,735 $ 23,162,546 $23,573,474 22,941,184 $ 24,685,902 Restricted
Debt Service 1,724,364 1,723,124 - - - - - - - -
Capital Projects - - - - - - - - - -
Unrestricted 18,282,153 18,962,159 18,007,098 18,512,484 19,360,266 19,296,574 18,994,292 19,422,333 20,911,489 21,463,012 Total business-type activities: $ 38,134,367 $ 39,469,719 $ 40,098,180 $ 40,827,590 $ 41,433,959 $ 41,733,309 $ 42,156,838 $ 42,995,807 $ 43,852,673 $ 46,148,914 Primary Government - City-Wide Totals
Invested in capital assets, net of related debt $ 27,011,213 $ 30,631,429 $ 39,813,422 $ 40,312,128 $ 43,346,115 $ 45,375,355 $ 45,486,705 $46,388,670 $ 48,876,103 $ 50,796,337 Restricted - - - - - - - - - -
Debt Service 2,976,876 3,086,952 - - - - - - - -
Capital Projects 3,211,141 2,535,596 89 - - - - - - -
Safety Programs - - - - - - - 53,680 99,926 263,720
Affordable Housing 11,745,661 11,870,221 - - 351,981 420,783 435,819 559,900 658,339 856,302 Economic Development 2,648,818 2,782,407 - - 1,409,696 1,649,497 1,662,770 1,743,976 2,335,734 2,561,275 Streets 2,090,484 1,913,382 1,734,818 1,967,334 1,672,003 1,486,961 1,494,209 1,993,133 1,780,976 1,812,365 Other purposes 10,774 10,558 - - - - - - - -
Unrestricted 21,273,329 21,919,898 36,861,748 38,828,636 37,485,479 39,460,954 41,894,405 44,159,866 44,812,447 45,115,078 Total primary government net position: $ 70,968,296 $ 74,750,443 $ 78,410,077 $ 81,108,098 $ 84,265,274 $ 88,393,550 $ 90,973,908 $ 94,899,225 $ 98,563,525 $ 101,405,077 Notes and Data Sources:
Statement of Net Position
City of Fortuna
Net Position by Component
Ten Year Analysis
(Accrual basis of accounting)
Fiscal Years Ending June 30
- 64 -
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Expenses:
Governmental activities:
General government $ 1,056,456 $ 1,171,423 $ 948,148 $ 1,023,535 $ 1,551,022 $ 1,622,797 $ 2,411,874 $ 2,365,729 $ 1,813,813 $ 2,496,729 Public safety 3,071,641 3,613,537 4,054,483 4,673,569 4,901,665 4,171,065 4,082,365 3,840,329 5,191,420 5,845,446 Streets 664,188 2,117,875 3,677,131 1,369,760 2,594,420 4,071,600 2,767,529 2,832,697 2,656,035 3,029,588 Parks and recreation 1,221,248 1,247,103 966,252 1,291,958 1,201,330 1,027,191 1,697,162 1,700,784 1,682,388 1,714,735 Sanitation 43,095 25,147 606,909 577,716 204,152 414,414 63,515 84,005 32,392 21,176 Redevelopment and housing 94,393 75,724 310,856 - - - - - 405,962 226,966 Interest on long-term debt 73,164 111,894 76,131 976 - - - - - - Total governmental activities expenses 6,224,185 8,362,703 10,639,910 8,937,514 10,452,589 11,307,067 11,022,445 10,823,544 11,782,010 13,334,640 Business-type activities:
Water 2,206,878 2,213,797 2,754,457 3,265,841 2,820,380 2,963,179 3,418,851 3,472,676 3,779,241 3,332,856 Wastewater 3,331,929 3,391,969 3,980,231 4,099,072 4,213,456 4,691,028 4,256,162 4,347,518 5,035,336 6,391,042 Transit 344,951 306,147 318,957 332,764 352,824 369,082 385,274 437,571 418,798 421,530 Total business-type activities expenses 5,883,758 5,911,913 7,053,645 7,697,677 7,386,660 8,023,289 8,060,287 8,257,765 9,233,375 10,145,428 Total City government expenses $ 12,107,943 $ 14,274,616 $ 17,693,555 $ 16,635,191 $ 17,839,249 $ 19,330,356 $ 19,082,732 $ 19,081,309 $ 21,015,385 $ 23,480,068 Program Revenues:
Governmental activities:
Charges for services:
General government $ 371,856 $ 360,154 $ - $ - $ - $ - $ - $ - - $ - Public safety 504,948 575,304 44,667 75,145 44,610 30,773 30,896 33,658 34,345 28,660 Streets 83,551 75,645 796,693 760,656 742,421 777,428 951,453 912,502 1,008,735 1,063,777 Parks and recreation 458,292 421,856 814,528 865,276 697,775 1,036,462 872,212 1,195,070 1,134,353 1,100,493 Sanitation 53,873 23,039 - - - - - - - -
Redevelopment and housing 434,634 442,268 - - - - - - - - Operating grants and contributions 650,242 758,046 - - - - - - - - Capital grants and contributions 996,076 3,574,696 4,956,839 2,237,448 4,407,521 5,007,997 2,351,031 2,567,738 3,826,674 3,121,503 Total governmental activities program revenues: 3,553,472 6,231,008 6,612,727 3,938,525 5,892,327 6,852,660 4,205,592 4,708,968 6,004,107 5,314,433 City of Fortuna
Changes in Net Position
(Accrual Basis of Accounting)
Fiscal Years Ending June 30
- 65 -
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
City of Fortuna
Changes in Net Position
(Accrual Basis of Accounting)
Fiscal Years Ending June 30
Business-type activities:
Charges for services:
Water 2,402,085 2,319,601 2,621,238 2,394,356 2,398,729 2,504,339 2,469,628 2,537,279 2,558,279 3,134,922 Wastewater 3,536,519 3,513,379 4,023,978 3,646,004 3,512,378 3,717,201 3,788,723 3,661,972 3,725,962 4,676,425 Transit 14,796 26,279 17,390 21,169 16,815 17,674 15,377 17,127 16,857 25,490 Operating grants and contributions 279,140 290,697 880,162 1,796,450 1,395,602 2,018,214 2,485,727 2,418,049 2,694,553 3,511,474 Capital grants and contributions 393,468 987,984 - - - - - - - - Total business-type activities programs revenues 6,626,008 7,137,940 7,542,768 7,857,979 7,323,524 8,257,428 8,759,455 8,634,427 8,995,651 11,348,311 Total City government program revenues $ 10,179,480 $ 13,368,948 $ 14,155,495 $ 11,796,504 $ 13,215,851 $ 15,110,088 $ 12,965,047 $ 13,343,395 $ 14,999,758 $ 16,662,744 Net(Expense)Revenue:
Governmental activities $ (2,670,713) $ (2,131,695) $ (4,027,183) $ (4,998,989) $ (4,560,262) $ (4,454,407) $ (6,816,853) $ (6,114,576) (5,777,903) $ (8,020,207) Business-type activities 742,250 1,226,027 489,123 160,302 (63,136) 234,139 699,168 376,662 (237,724) 1,202,883 Total City government $ (1,928,463) $ (905,668) $ (3,538,060) $ (4,838,687) $ (4,623,398) $ (4,220,268) $ (6,117,685) $ (5,737,914) $ (6,015,627) $ (6,817,324) General Revenues and Other Changes in
in Net Position:
Governmental activities:
Taxes:
Property taxes $ 423,766 $ 419,613 $ 536,843 $ 485,385 $ 527,434 $ 611,929 $ 610,620 $ 694,633 722,063 $ 762,942 Sales taxes 1,834,956 2,271,213 3,369,282 3,397,522 3,504,126 4,295,714 4,339,191 3,973,992 4,145,631 4,059,277 Transient occupancy taxes 610,627 683,432 695,921 612,993 549,218 755,125 951,039 782,808 722,447 710,119 Other taxes 417,310 443,133 136,328 24,193 36,371 28,551 45,512 35,526 23,172 29,997 Property Tax in lieu VLF 1,050,708 1,062,434 1,111,193 1,166,134 1,251,984 1,305,039 1,354,606 1,443,652 1,537,780 1,618,514 Unrestricted investment earnings 98,452 8,917 77,605 323,693 311,147 230,087 (75,427) 547,915 356,492 312,018 Other general revenues - - 1,108,711 961,512 936,480 1,061,319 1,753,685 1,731,333 1,085,132 1,082,294 Transfers 10,597 10,559 22,478 (3,832) (5,691) (4,431) (5,536) (8,932) (7,378) (9,643) Total governmental activities 4,446,416 4,899,301 7,058,361 6,967,600 7,111,069 8,283,333 8,973,690 9,200,927 8,585,339 8,565,518 Business-type activities
Unrestricted investment earnings - - 161,816 565,280 663,814 60,780 (281,252) 453,375 1,087,212 1,083,715 Transfers (10,597) (10,559) (22,478) 3,832 5,691 4,431 5,536 8,932 7,378 9,643 Total business-type activities (10,597) (10,559) 139,338 569,112 669,505 65,211 (275,716) 462,307 1,094,590 1,093,358 Total City government $ 4,435,819 $ 4,888,742 $ 7,197,699 $ 7,536,712 $ 7,780,574 $ 8,348,544 $ 8,697,974 $ 9,663,234 $ 9,679,929 $ 9,658,876 - 66 -
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
City of Fortuna
Changes in Net Position
(Accrual Basis of Accounting)
Fiscal Years Ending June 30
Change in net position:
Governmental activities $ 1,775,703 $ 2,767,606 $ 3,031,178 $ 1,968,611 $ 2,550,807 $ 3,828,926 $ 2,156,837 $ 3,086,351 2,807,436 $ 545,311 Business-type activities 731,653 1,215,468 628,461 729,414 606,369 299,350 423,452 838,969 856,866 2,296,241 Total City government $ 2,507,356 $ 3,983,074 $ 3,659,639 $ 2,698,025 $ 3,157,176 $ 4,128,276 $ 2,580,289 $ 3,925,320 $ 3,664,302 $ 2,841,552 Notes and Data Sources:
Statement of Activities
- 67 -
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
General Fund
Reserved
Nonspendable $ 24,392 $ 26,445 $ 19,319 $ 2,003 $ 2,291 $ 3,968 $ 3,717 $ 3,011 $ 1,512 $ 1,900 Assigned for contingencies - - - - - - - - - 7,500,000
Unassigned 4,855,162 5,233,809 7,096,062 8,313,297 8,500,709 10,581,685 12,513,157 13,133,338 12,570,137 5,399,185 Total General Fund $ 4,879,554 $ 5,260,254 $ 7,115,381 $ 8,315,300 $ 8,503,000 $10,585,653 $12,516,874 $13,136,349 $12,571,649 $ 12,901,085 All Other Governmental Funds
Reserved
Nonspendable $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Restricted 8,089,918 7,295,951 3,369,065 3,757,244 3,122,511 3,557,241 3,592,798 4,350,689 4,874,975 5,493,662 Unassigned - - - - - (210,811) (62,201) (164,612) 128,920 (6,453) Total All Other Governmental Funds $ 8,089,918 $ 7,295,951 $ 3,369,065 $ 3,757,244 $ 3,122,511 $ 3,346,430 $ 3,530,597 $ 4,186,077 $ 5,003,895 $ 5,487,209 Total All Governmental Funds $12,969,472 $12,556,205 $10,484,446 $12,072,544 $11,625,511 $13,932,083 $16,047,471 $17,322,426 $17,575,544 $ 18,388,294 Notes and Data Sources:
Balance Sheet
City of Fortuna
Fund Balances - Governmental Funds
Ten Year Analysis
Fiscal Years Ending June 30
- 68 -
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Revenues:
Taxes $ 3,287 $ 3,812 $ 5,790 $ 5,686 $ 5,868 $ 6,997 $ 7,301 $ 6,930 $ 7,151 $ 7,181 Licenses and permits 309 364 797 761 742 777 951 913 1,009 1,064 Fines and forfeits 57 47 44 75 45 31 31 34 34 29
Charges for services 993 967 815 865 698 1,036 872 1,195 3,827 3,122 Special assessments 55 253 60 - - - - - - -
Intergovernmental 2,654 5,029 4,957 2,237 4,408 5,008 2,351 2,568 1,134 1,100 Investment earnings 125 32 78 324 311 230 (75) 548 1,085 1,082 Other revenues 541 584 1,104 962 937 1,061 1,754 1,731 356 312 Total revenues: 8,021 11,088 13,645 10,910 13,009 15,140 13,185 13,919 14,596 13,890 Expenditures:
General government 1,146 1,045 719 1,023 1,551 1,623 2,411 2,366 1,814 2,497 Public safety 3,541 3,403 3,575 4,796 4,640 4,120 4,755 5,161 4,626 5,402 Parks and recreation 1,023 1,103 966 1,292 1,201 1,027 1,697 1,701 1,683 1,715 Highways and streets 578 741 2,423 1,575 5,817 5,722 2,121 3,315 5,752 3,182 Health and welfare 43 25 607 578 204 414 64 84 32 21
Economic development
and redevelopment 101 74 311 - - - - - 406 227
Capital outlay 2,281 4,333 4,749 - - - - - 93 93
Debt service:
Principal 316 323 2,313 53 37 - 16 8 23 23
Interest 125 116 76 1 - - - - - -
Total expenditures: 9,154 11,163 15,739 9,318 13,450 12,906 11,064 12,635 14,429 13,160 Excess of revenues
over(under)
expenditures (1,133) (75) (2,094) 1,592 (441) 2,234 2,121 1,284 167 730 Other Financing
Sources(Uses)
Capital Financing 370 - - - - - - - 93 93
Contribution from Successor - - - - - - - - - -
Transfers in 436 1,512 1,545 279 563 482 546 655 295 505 Transfers out (425) (1,501) (1,523) (283) (569) (486) (551) (664) (302) (515) Total other financing
sources(uses) 381 11 22 (4) (6) (4) (5) (9) 86 83
Net change in fund
balances $ (752) $ (64) $ (2,072) $ 1,588 $ (447) $ 2,230 $ 2,116 $ 1,275 $ 253 $ 813 Debt service as a
percentage of noncapital expenditures 6.42% 6.43% 21.74% 0.58% 0.28% 0.00% 0.14% 0.06% 0.16% 0.18% Notes and Data Sources:
Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds City of Fortuna
Changes in Fund Balances - Governmental Funds
Ten Year Analysis
(Thousands of Dollars)
(Modified accrual basis of accounting)
- 69 -
Estimated Assessed Value
Fiscal Total Direct Actual as a Percentage
Year Secured Unsecured Totals Tax Rate Taxable Value of Actual Value 2016 887,691 39,721 927,412 1.00% 2,275,972 40.75%
2017 917,470 42,235 959,705 1.00% 2,354,011 40.77%
2018 942,807 42,444 985,251 1.00% 2,417,652 40.75%
2019 985,818 43,128 1,028,946 1.00% 2,526,156 40.73%
2020 1,047,984 53,733 1,101,717 1.00% 2,696,721 40.85%
2021 1,093,129 56,232 1,149,361 1.00% 2,813,154 40.86%
2022 1,128,128 60,854 1,188,982 1.00% 2,907,254 40.90%
2023 1,204,033 64,747 1,268,780 1.00% 3,102,578 40.89%
2024 1,279,143 70,772 1,349,915 1.00% 3,298,960 40.92%
2025 1,350,301 67,052 1,417,353 1.00% 3,471,541 40.83%
Notes and Data Sources:
HdL, Coren & Cone, Humboldt County Assessor Combined Tax Rolls.
Assessed Taxable Values
Schedule 5
City of Fortuna
Assessed Value and Estimated Actual Value of Taxable Property Ten Year Analysis
(In thousands of dollars)
- 70 -
10-Year Detail of Taxpayer Rates for General Fund Tax Rate Area 005-0000 (direct rate agencies in bold) Agency 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 County of Humboldt General Tax District 0.1552 0.1627 0.1626 0.1626 0.1553 0.1532 0.1671 0.1545 0.1519 0.1513 County Library 0.0302 0.0302 0.0302 0.0302 0.0302 0.0299 0.0326 0.0302 0.0299 0.0299 County School Service 0.0147 0.0147 0.0147 0.0147 0.0147 0.0146 0.0159 0.0147 0.0146 0.0146 ERAF Share of County General Tax District 0.1660 0.1585 0.1586 0.1586 0.1659 0.1643 0.1793 0.1667 0.1655 0.1662 ERAF Share of Fortuna General Fund 0.0283 0.0266 0.0270 0.0270 0.0286 0.0284 0.0305 0.0285 0.0282 0.0276 Fortuna Cemetery District 0.0041 0.0041 0.0041 0.0041 0.0041 0.0041 0.0044 0.0041 0.0041 0.0040 Fortuna Fire Protection 0.0417 0.0417 0.0417 0.0417 0.0417 0.0412 0.0450 0.0417 0.0413 0.0413 Fortuna Union High School District 0.2134 0.2134 0.2134 0.2134 0.2134 0.2114 0.2306 0.2134 0.2114 0.2114 Fortuna School District 0.2196 0.2196 0.2196 0.2196 0.2196 0.2297 0.1598 0.2196 0.2297 0.2298 Fortuna General Fund 0.0450 0.0466 0.0463 0.0463 0.0447 0.0442 0.0487 0.0448 0.0445 0.0450 Humboldt Bay Harbor Recreation 0.0093 0.0093 0.0093 0.0093 0.0093 0.0092 0.0101 0.0093 0.0092 0.0090 Humboldt Flood Zone 1-1 0.0056 0.0056 0.0056 0.0056 0.0056 0.0035 0.0039 0.0056 0.0035 0.0036 Redwood Junior College District 0.0649 0.0649 0.0649 0.0649 0.0649 0.0643 0.0700 0.0649 0.0642 0.0643 Rohner Community Park & Recreation Dist. 0.0020 0.0020 0.0020 0.0020 0.0020 0.0020 0.0021 0.0020 0.0020 0.0020 Total Prop. 13 Rate 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 CR 2005/2007 Go Bond 0.0100 0.0080 0.0080 0.0080 0.0080 0.0050 0.0030 0.0050 0.0010 0.0010 Fortuna High Go Bonds 2000 0.0200 0.0170 0.0170 0.0160 0.0170 0.0150 0.0130 0.0130 0.0060 0.0030 Fortuna Elementary 0.0290 0.0330 0.0390 0.0720 0.0640 0.0680 0.0620 0.0550 0.0480 0.0510 Total Voter Approved Rate 0.0590 0.0580 0.0640 0.0960 0.0890 0.0880 0.0780 0.0730 0.0550 0.0550 Total Tax Rate 1.0590 1.0580 1.0640 1.0960 1.0890 1.0880 1.0780 1.0730 1.0550 1.0550 Notes and Data Sources:
Source: HDL Coren & Cone, and Humboldt County Assessor Tax Rate Tables 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 assessed for voter approved bonds.
Schedule 6
City of Fortuna
Direct and Overlapping Property Tax Rates
Ten Year Analysis
(Rates per $100 of assessed value)
- 71 -
Percentage
of Total City
Taxable Taxable
Assessed Assessed
Taxpayer Value Rank Value
Redwood Memorial Hospital $ 16,163 1 1.74%
Gagliardi Bros 7,040 2 0.76%
HCP SH ELP 3 Properties LLC 6,937 3 0.75%
ARCP TS Fortuna California LLC 5,100 4 0.55%
Wendt Construction Company Inc. 4,870 5 0.53%
Safeway Inc. 4,462 6 0.48%
White Circle Commerce LLC 4,293 7 0.46%
Leonardo Logging and Construction Inc. 4,029 8 0.43%
Realty Income Corporation 4,022 9 0.43%
Carlos and Antonia Luna Trust 3,915 10 0.42%
Total $ 60,831 6.56%
Percentage
of Total City
Taxable Taxable
Assessed Assessed
Taxpayer Value Rank Value
Bear River Band of Rohnerville Rancheria $ 15,393 1 1.09% Mercer Fraser Company 11,324 2 0.80%
Eretz Fortuna Properties LP 8,807 3 0.62%
White Circle Commerce LLC 8,356 4 0.59%
Bank of America NA & Donna Minardi 8,320 5 0.59%
Fortuna Hotel Venture LLC 7,629 6 0.54%
Dennis P and Tami B Fitze 6,143 7 0.43%
ARCP TS Fortuna California LLC 5,948 8 0.42%
Carlos and Antonia Luna Trust 5,704 9 0.40%
Travis L Schneider and Stephanie M Bode 5,698 10 0.40%
Total $ 83,322 5.88%
Notes and Data Sources:
HdL, Coren & Cone
(Dollar Amounts in Thousands)
2015-16
2024-25
Schedule 7
City of Fortuna
Principal Property Tax Payers - Top Ten Payers
Ranked In Order of Gross Assessed Values
Ten Year Analysis
- 72 -
Fiscal Year Percentage
Ended of
June 30 Taxes Levied Amount Levy
2016 423,766 423,766 100%
2017 419,613 419,613 100%
2018 487,024 487,024 100%
2019 444,411 444,411 100%
2020 491,394 491,394 100%
2021 546,042 546,042 100%
2022 552,367 552,367 100%
2023 647,718 647,718 100%
2024 666,815 666,815 100%
2025 714,413 714,413 100%
Notes and Data Sources:
City of Fortuna Tax Collection records and County of Humboldt Assessor's Office of The Levy
Schedule 8
City of Fortuna
Property Tax Levies and Collections
Ten Year Analysis
Collected Within The Fiscal Year
- 73 -
Total
City-Wide Retail City Revenue
Fiscal Retail Sales Sales Direct Recognized
Year Subject to Tax Tax Rate Tax Rate By the City
2016 183,495,600 8.00% 1.00% 1,834,956
2017 (1) 129,783,600 8.50% 1.75% 2,271,213
2018 192,530,400 8.50% 1.75% 3,369,282
2019 194,144,114 8.50% 1.75% 3,397,522
2020 200,235,771 8.50% 1.75% 3,504,126
2021 245,469,371 8.50% 1.75% 4,295,714
2022 247,953,771 8.50% 1.75% 4,339,191
2023 227,085,257 8.50% 1.75% 3,973,992
2024 236,893,200 8.50% 1.75% 4,145,631
2025 236,893,200 8.50% 1.75% 4,145,631
Notes and Data Sources:
The City's direct retail sales tax rate is established by the State of California.
Any increase in the City's direct tax rate requires voter approval by City residents. (1) In November, 2016 City voters approved Measure E, creating a new general use sales tax of 3/4%. This tax was implemented on April 1, 2017 and is effective for 16 years.
Schedule 8-A
City of Fortuna
Sales Tax Revenue Base Data
Ten Year Review
- 74 -
Business Name Business Category Business Name Business Category Ace Hardware & Garden Building Materials Ace Hardware & Garden Lumber/Building Materials Beverage Plus Foods Convenience Stores/Liquor Cigarette Payless Cigarette/Cigar Stores Burger King Quick-Service Restaurants Dollar General Variety Stores Eel River Brewing Casual Dining Eel River Brewing Casual Dining Eel River Hydroponics Garden/Agricultural Supplies Forbusco Lumber Lumber/Building Materials Eel Valley Appliance Electronics/Appliance Stores Fortuna Chevron Service Stations Forbusco Lumber Lumber/Building Materials Fortuna Gas 4 Less Service Stations Fortuna Chevron Service Stations Grocery Outlet Grocery Stores Fortuna Gas 4 Less Service Stations Hummel Tire & Wheel Automotive Supply Stores Hummel Tire & Wheel Automotive Supply Stores Les Schwab Tire Center Automotive Supply Stores L & M Renner Petroleum Prod/Equip McDonalds Quick-Service Restaurants Les Schwab Tire Centers Automotive Supply Stores Mercer Fraser Contractors McDonalds Restaurants No Alcohol O'Reilly Auto Parts Automotive Supply Stores Northcoast Horticulture Supply Garden/Agricultural Supplies Peterson Tractor Farm/Construction Equip O'Reilly Auto Parts Automotive Supply Stores Ray's Quality Cars Used Automotive Dealer Peterson Tractor Farm/Construction Equip Safeway Grocery Stores Liquor Rays Food Place Grocery Stores Liquor Sequoia Gas Service Stations Rite Aid Drug Stores Shell Service Stations
Riverwalk 76 Service Stations Sunbelt Rentals Repair Shop/Equip. Rentals Safeway Grocery Stores Liquor Tractor Supply Garden/Agricultural Supplies Sequoia Gas Service Stations United Petrol Service Stations Tractor Supply Garden/Agricultural Supplies Valley Pacific Petroleum Petroleum Products Village Sport & Cycle Sporting Goods/Bike Stores Village Sport & Cycle Sporting Goods/Bike Stores Walgreens Drug Stores Walgreens Drug Stores
Wyckoff Plumbing Plumbing/Electrical Services Wyckoff Plumbing Plumbing/Electrical Services
65.39% 64.89%
Period: January 2015 Thru December 2015 Period: January 2024 Thru December 2024 Notes and Data Sources:
HdL, Coren & Cone, California State Board of Equalization Percent of Calendar Year Total
Paid By Top 25 Accounts
Percent of Calendar Year Total
Paid By Top 25 Accounts
2015 2024
Schedule 8-B
City of Fortuna
Top 25 Sales Tax Producers
Comparison with
(In Alphabetical Order)
- 75 -
Revenue Base City Revenue
Fiscal Room Revenues Direct Recognized
Year Subject to Tax Tax Rate By the City
2016 $ 6,106,268 10.00% 610,627
2017 $ 6,821,250 10.00% 682,125
2018 $ 6,959,210 10.00% 695,921
2019 $ 6,129,930 10.00% 612,993
2020 $ 5,492,180 10.00% 549,218
2021 $ 7,551,250 10.00% 755,125
2022 $ 9,510,390 10.00% 951,039
2023 $ 7,828,080 10.00% 782,808
2024 $ 7,224,470 10.00% 722,447
2025 $ 7,101,190 10.00% 710,119
Notes and Data Sources:
Transient Occupancy Tax ("TOT") adoption requires a majority approval of voters.
Any subsequent changes to the established TOT rate requires a 2/3 voter approval.
Schedule 8-C
City of Fortuna
Transient Occupancy Tax Revenue Base Data
Ten Year Review
- 76 -
2021 2022 2023 2024 2025
Best Western Country Inn Best Western Country Inn Best Western Country Inn Best Western Country Inn Best Western Country Inn Comfort Inn & Suites Comfort Inn & Suites Comfort Inn & Suites Comfort Inn & Suites Comfort Inn & Suites Humboldt Redwood Inn Humboldt Redwood Inn Humboldt Redwood Inn Humboldt Redwood Inn Humboldt Redwood Inn Redwood Riverwalk Hotel Redwood Riverwalk Hotel Redwood Riverwalk Hotel Redwood Riverwalk Hotel Redwood Riverwalk Hotel Riverwalk RV Park Riverwalk RV Park Riverwalk RV Park Riverwalk RV Park Riverwalk RV Park Six Rivers Motel Six Rivers Motel Six Rivers Motel Six Rivers Motel Six Rivers Motel Super 8 Motel Super 8 Motel Super 8 Motel Super 8 Motel Super 8 Motel Travel Inn Travel Inn Travel Inn Travel Inn Travel Inn
2016 2017 2018 2019 2020
Best Western Country Inn Best Western Country Inn Best Western Country Inn Best Western Country Inn Best Western Country Inn Comfort Inn & Suites Comfort Inn & Suites Comfort Inn & Suites Comfort Inn & Suites Comfort Inn & Suites Humboldt Redwood Inn Humboldt Redwood Inn Humboldt Redwood Inn Humboldt Redwood Inn Humboldt Redwood Inn Redwood Riverwalk Hotel Redwood Riverwalk Hotel Redwood Riverwalk Hotel Redwood Riverwalk Hotel Redwood Riverwalk Hotel Riverwalk RV Park Riverwalk RV Park Riverwalk RV Park Riverwalk RV Park Riverwalk RV Park Six Rivers Motel Six Rivers Motel Six Rivers Motel Six Rivers Motel Six Rivers Motel Super 8 Motel Super 8 Motel Super 8 Motel Super 8 Motel Super 8 Motel Travel Inn Travel Inn Travel Inn Travel Inn Travel Inn
Notes and Data Sources:
City Data
Fiscal Years Ending June 30
Schedule 8-D
City of Fortuna
Principal Transient Occupancy Tax Payers
Ten Year Review
(In Alphabetical Order)
- 77 -
Monthly Rate Monthly Rate
Fiscal Base Per 100 Base Per 100
Year Rate Cubic Feet Rate Cubic Feet
2016 23.04 1.90 38.75 8.61
2017 23.04 1.90 38.75 8.61
2018 23.04 1.90 38.75 8.61
2019 23.04 1.90 38.75 8.61
2020 23.04 1.90 38.75 8.61
2021 23.04 1.90 38.75 8.61
2022 23.04 1.90 38.75 8.61
2023 23.04 1.90 38.75 8.61
2024 23.04 1.90 38.75 8.61
2025 27.65 2.28 50.38 11.19
Notes and Data Sources:
City of Fortuna Fee Schedule
Schedule 8-E
City of Fortuna
Water and Sewer Rates
Last Ten Fiscal Years
Water Sewer
- 78 -
Fiscal Revenue # of Revenue # of Revenue # of
Year In Dollars Connections In Dollars Connections In Dollars Connections 2016 $ 1,506,778 5016 $ 742,145 551 $ 2,248,923 5567
2017 $ 1,514,301 5025 $ 762,843 554 $ 2,277,144 5579
2018 $ 1,547,679 5077 $ 783,156 554 $ 2,330,835 5631
2019 $ 1,577,636 5141 $ 781,898 554 $ 2,359,534 5695
2020 $ 1,640,307 5155 $ 795,649 557 $ 2,435,956 5712
2021 $ 1,636,317 5181 $ 788,066 557 $ 2,424,383 5738
2022 $ 1,570,849 5231 $ 796,468 558 $ 2,367,317 5789
2023 $ 1,757,729 5256 $ 718,368 554 $ 2,476,097 5810
2024 $ 1,853,196 5265 $ 705,083 557 $ 2,558,279 5822
2025 $ 1,757,729 5266 $ 718,368 558 $ 2,476,097 5824
Wastewater Revenue Concentration Data
Residential Non-Residential Totals
Fiscal Revenue # of Revenue # of Revenue # of
Year In Dollars Connections In Dollars Connections In Dollars Connections 2016 $ 2,588,628 4764 $ 826,449 499 $ 3,415,077 5263
2017 $ 2,609,255 4771 $ 842,141 501 $ 3,451,396 5272
2018 $ 2,651,219 4806 $ 855,685 503 $ 3,506,904 5309
2019 $ 2,676,609 4870 $ 858,663 504 $ 3,535,272 5374
2020 $ 2,659,708 4885 $ 847,436 507 $ 3,507,144 5392
2021 $ 2,640,931 4907 $ 851,112 508 $ 3,492,043 5415
2022 $ 2,668,383 4957 $ 864,674 509 $ 3,533,057 5466
2023 $ 2,728,186 4979 $ 883,196 508 $ 3,611,382 5487
2024 $ 2,797,558 4988 $ 928,404 511 $ 3,725,962 5499
2025 $ 2,728,186 4989 $ 883,196 512 $ 3,611,382 5501
Residential Non-Residential Totals
Water Revenue Concentration Data
Schedule 8-F
City of Fortuna
Water and Sewer Rates
Last Ten Fiscal Years
- 79 -
Total
City Debt as Total
General Capital Total Percentage of City Debt Per Capita Fiscal Obligation Redevelopment Lease Revenue City Personal Per Personal Year Bonds Bonds Obligations Loans Bonds Debt Income Capita Population Income 2016 2,515 12,425 - - 18,310 33,250 12.96% $ 2,806 11,848 21,654 2017 2,260 12,240 - - 17,760 32,260 13.25% $ 2,691 11,989 20,302 2018 - 8,635 - - 14,145 22,780 9.27% $ 1,892 12,042 20,406 2019 - 8,450 - - 13,550 22,000 8.61% $ 1,821 12,084 21,149 2020 - 8,220 - - 13,040 21,260 7.90% $ 1,754 12,123 22,207 2021 - 7,970 - - 12,520 20,490 6.80% $ 1,718 11,926 25,257 2022 - 7,705 - - 11,970 19,675 6.34% $ 1,583 12,432 24,958 2023 - 7,425 - - 11,400 18,825 4.94% $ 1,536 12,256 31,117 2024 - 7,130 - - 10,810 17,940 4.40% $ 1,473 12,181 33,467 2025 - 6,835 - - 10,195 17,030 4.00% $ 1,396 12,198 34,882 Notes and Data Sources:
Population: California State Department of Finance, Unemployment data: California Development Department Income, Age and Education Date-US Census Bureau, most recent American Community Survey Source: Hdl, Coren & Cone
Government Activities Business-type Activities
Schedule 9
City of Fortuna
Ratios of Outstanding Debt By Type
Ten Year Review
(Dollars in Thousands except for Per Capita)
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Percentage of
General Tax Actual Taxable
Fiscal Obligation Revenue Allocation Value of Per
Year Bonds Bonds Bonds Total Property Capita
2016 2,515 12,425 - 14,940 1.61% 1,261
2017 2,260 12,240 - 14,500 1.51% 1,209
2018 - 8,635 - 8,635 0.88% 717
2019 - 8,450 - 8,450 0.82% 699
2020 - 8,220 - 8,220 0.75% 678
2021 - 7,970 - 7,970 0.69% 668
2022 - 7,705 - 7,705 0.65% 620
2023 - 7,425 - 7,425 0.59% 606
2024 - 7,130 - 7,130 0.53% 585
2025 - 6,835 - 6,835 0.48% 560
Notes and Data Sources:
See schedule 5 for total assessed values of property.
General Bonded Debt Outstanding
(Dollars in Thousands except for Per Capita)
Schedule 10
City of Fortuna
Ratios of General Bonded Debt Outstanding
Ten Year Analysis
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2024-25 Assessed Property Valuation: $ 1,417,702,299
City of Fortuna
Total Debt Applicable Share of Debt
Overlapping Tax and Assessment Debt 6/30/2025 Percentage 6/30/2025 Redwoods Joint Community College District $ 95,290,000 5.8% $ 5,501,092 Fortuna Union High School District 9,171,287 49.4% 4,526,489 Fortuna Elementary School District 16,425,473 83.0% 13,639,056 $ 120,886,760 $ 23,666,637
Direct and Overlapping General Fund Debt
Humboldt County General Fund Obligations $ 1,225,000 8.1% $ 99,299 Humboldt County Board of Education COP 5,558,221 8.1% 450,549 Redwoods Joint Community College District General Fund Obligation 7,285,000 5.8% 420,563 Total Direct and Overlapping General Fund Debt: $ 14,068,221 $ 970,411 Overlapping Tax Increment Debt (Successor Agency): $ 6,835,000 100% $ 6,835,000 Total Direct Debt: $ - $ -
Total Overlapping Debt: 141,789,981 31,472,048
Combined Total Debt: $ 141,789,981 $ 31,472,048
Ratios to 2024-25 Assessed Valuation:
Total Overlapping Tax and Assessment Debt…………………..1.670% Total Direct Debt ……...…………………………………….0.000%
Combined Total Debt……………………………………………………………………. 2.220%
Ratios to Redevelopment Incremental Valuation:
Total Overlapping Tax Increment Debt…………………………2.09%
Notes and Data Sources:
a. The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value.
Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value. b. Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue bonds and non-bonded capital lease obligations.
Source: Avenu Insights & Analytics; California Municipal Statistics, Inc.
Total Overlapping tax and Assessment Debt:
Schedule 11
Direct and Overlapping Governmental Activities Debt
As of June 30, 2025
CITY OF FORTUNA
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Total Debt
Applicable
Total Debt To Limit as
Fiscal Debt Applicable Percentage
Year Limit To Limit of Debt Limit
2016 $ 139,111,800 - 0%
2017 $ 143,955,750 - 0%
2018 $ 147,787,650 - 0%
2019 $ 154,341,900 - 0%
2020 $ 165,257,550 - 0%
2021 $ 172,404,150 - 0%
2022 $ 178,347,300 - 0%
2023 $ 190,317,000 - 0%
2024 $ 202,487,250 - 0%
2025 $ 212,602,950 - 0%
Assessed value $ 1,417,353
Debt limit (15% of assessed value) 212,603
Less debt applicable to limit:
General obligation bonds -
Total debt applicable to limit -
Legal debt margin $ 212,603
Notes and Data Sources:
California finance law states that the city's outstanding general obligation bonded debt should not exceed 15 percent of total assessed property value.
Source of Assessed Taxable Values: HdL, Coren and Cone, Schedule 12
City of Fortuna
Legal Debt Margin Information
Ten Year Review
Legal Debt Margin Calculation for Fiscal Year 2025
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Water Capital Less Net
Service Impact Other Operating Available
Year Revenues Fees Revenues Expenses Revenue Principal Interest *Ratio 2016 2,402,085 64,231 - 1,414,885 1,051,431 200,000 328,798 1.99 2017 2,319,601 110,734 - 1,417,440 1,012,895 210,000 319,548 1.91 2018 2,493,979 127,259 311,576 2,020,616 912,198 220,000 251,799 1.93 2019 2,296,469 97,887 974,166 2,559,467 809,055 225,000 206,750 1.87 2020 2,358,114 40,615 646,428 2,137,358 907,799 195,000 202,700 2.28 2021 2,417,383 86,956 487,773 2,288,834 703,278 200,000 195,725 1.78 2022 2,399,828 69,800 1,035,294 2,617,977 886,945 210,000 187,425 2.23 2023 2,480,469 56,810 1,549,025 2,753,190 1,333,114 220,000 178,725 3.34 2024 2,525,804 32,475 1,486,345 2,995,777 1,048,847 225,000 168,088 2.67 2025 2,501,469 56,810 1,549,025 2,753,190 1,354,114 240,000 156,275 3.42 Wastewater Capital Less Net
Service Impact Other Operating Available
Year Revenues Fees Revenues Expenses Revenue Principal Interest *Ratio 2016 3,526,664 157,956 - 2,045,983 1,638,637 325,000 536,073 1.90 2017 3,513,379 190,818 - 2,096,401 1,607,796 340,000 521,073 1.87 2018 3,785,399 238,579 453,208 2,700,738 1,776,448 355,000 439,470 2.24 2019 3,463,124 182,880 1,136,566 2,862,388 1,920,182 370,000 386,269 2.54 2020 3,400,290 112,088 1,119,387 3,105,133 1,526,632 315,000 379,694 2.20 2021 3,482,858 234,343 1,274,474 3,595,910 1,395,765 320,000 368,519 2.03 2022 3,592,984 195,739 826,623 3,053,114 1,562,232 340,000 355,119 2.25 2023 3,516,702 145,270 938,829 3,327,376 1,273,425 350,000 341,219 1.84 2024 3,604,994 120,968 1,857,749 4,024,694 1,559,017 365,000 326,281 2.26 2025 3,516,702 145,270 938,829 3,327,376 1,273,425 375,000 308,406 1.86 RPTTF
Year Revenue Principal Interest *Ratio
2016 778,067 150,000 473,099 1.25
2017 980,149 165,000 465,246 1.56
2018 1,092,080 185,000 422,369 1.80
2019 1,118,426 185,000 284,663 2.38
2020 722,031 230,000 277,283 1.42
2021 980,158 250,000 270,188 1.88
2022 850,606 265,000 265,038 1.60
2023 1,053,438 280,000 258,888 1.95
2024 1,013,698 295,000 251,700 1.85
2025 1,084,685 295,000 240,638 2.03
Notes and Data Sources:
a. *Ratio is determined by dividing Net Available Revenue by total payment (principle and interest) b. Minimum Debt Ratio Requirement is 1.25
c. Water & Wastewater revenues include operating revenues, interest revenues, and capital impact fees. d. Operating expenses exclude depreciation and amortization *The Successor Agency to the former Redevelopment Agency receives tax increment revenues only in the amount necessary to pay enforceable obligations. Any surplus tax is then redistributed to the taxing agencies.
Debt Service
Debt Service
Debt Service
Schedule 13
City of Fortuna
Pledged Revenue Coverage
Ten Year Review
Successor Agency Revenue Bonds*
Water Revenue Bonds
Wastewater Revenue Bonds
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3 Per Capita 2 3
Fiscal 1 Personal Personal Unemployment Median
Year Population Income Income Rate Age
2016 11,848 256,553,000 $ 21,654 5.6% 38.1
2017 11,989 243,406,000 $ 20,302 4.9% 39.2
2018 12,042 245,724,000 $ 20,406 3.9% 39.4
2019 12,084 255,561,000 $ 21,149 4.2% 39.9
2020 12,123 269,218,000 $ 22,207 3.1% 39.9
2021 11,926 301,213,000 $ 25,257 7.9% 40.8
2022 12,432 310,275,000 $ 24,958 4.2% 40.3
2023 12,256 381,374,000 $ 31,117 3.0% 40.2
2024 12,181 407,667,000 $ 33,467 3.5% 37.5
2025 12,198 425,496,000 $ 34,882 3.5% 36.7
Notes and Data Sources:
Population for 2015 provided by State Department of Finance 1 Source: California State Department of Finance
2 Source: California Employment Development Department
3 Source: US Census Bureau, most recent American Community Survey Source: HdL, Coren & Cone
Schedule 14
City of Fortuna
Demographic and Economic Statistics
Ten Year Review
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FYE 2025 FYE 2020
City of Fortuna City of Fortuna
Eel River Brewery Eel River Brewery
Emeitus Senior Living Eel River Disposal
Fortuna Rehab and Wellness Emeitus Senior Living
Fortuna Union Elementary School District Fortuna Rehab and Wellness Fortuna Union High School District Fortuna Union Elementary School District Ray's Food Place Fortuna Union High School District
Recology Eel River Ray's Food Place
Redwood Memorial Hospital Redwood Memorial Hospital
Safeway Safeway
FYE 2024 FYE 2019
City of Fortuna City of Fortuna
Eel River Brewery Eel River Brewery
Emeitus Senior Living Eel River Disposal
Fortuna Rehab and Wellness Emeitus Senior Living
Fortuna Union Elementary School District Fortuna Rehab and Wellness Fortuna Union High School District Fortuna Union Elementary School District Ray's Food Place Fortuna Union High School District
Recology Eel River Ray's Food Place
Redwood Memorial Hospital Redwood Memorial Hospital
Safeway Safeway
FYE 2023 FYE 2018
City of Fortuna City of Fortuna
Eel River Brewery Eel River Brewery
Emeitus Senior Living Eel River Disposal
Fortuna Rehab and Wellness Emeitus Senior Living
Fortuna Union Elementary School District Fortuna Rehab and Wellness Fortuna Union High School District Fortuna Union Elementary School District Ray's Food Place Fortuna Union High School District
Recology Eel River Ray's Food Place
Redwood Memorial Hospital Redwood Memorial Hospital
Safeway Safeway
FYE 2022 FYE 2017
City of Fortuna City of Fortuna
Eel River Brewery Eel River Brewery
Emeitus Senior Living Eel River Disposal
Fortuna Rehab and Wellness Emeitus Senior Living
Fortuna Union Elementary School District Fortuna Rehab and Wellness Fortuna Union High School District Fortuna Union Elementary School District Ray's Food Place Fortuna Union High School District
Recology Eel River Ray's Food Place
Redwood Memorial Hospital Redwood Memorial Hospital
Safeway Safeway
FYE 2021 FYE 2016
City of Fortuna City of Fortuna
Eel River Brewery Eel River Brewery
Eel River Disposal Eel River Disposal
Emeitus Senior Living Emeitus Senior Living
Fortuna Rehab and Wellness Fortuna Rehab and Wellness
Fortuna Union Elementary School District Fortuna Union Elementary School District Fortuna Union High School District Fortuna Union High School District Ray's Food Place Ray's Food Place
Redwood Memorial Hospital Redwood Memorial Hospital
Safeway Safeway
Schedule 15
City of Fortuna
Principal Employers (Ten Largest)
(In Alphabetical Order)
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2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Function/Program:
General government:
City Manager 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Finance 4.00 4.00 4.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Police 24.00 23.00 28.00 28.00 27.00 26.00 26.00 27.00 27.00 27.00 Community Development 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Public Works 30.00 30.00 31.00 31.00 31.00 30.00 28.00 29.00 29.00 30.00 Parks and Recreation 6.00 6.00 9.00 9.00 8.00 8.00 8.00 9.00 9.00 9.00 River Lodge Conference Center 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Transit 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Totals 74.00 73.00 82.00 83.00 81.00 79.00 77.00 80.00 80.00 81.00 Schedule 16
City of Fortuna
Full-Time Equivalent City Government Employees by Function/Program Ten Year Analysis
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Function/Program 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Police:
Physical arrest 963 1039 1098 1134 751 887 686 756 745 674 Traffic violations 267 351 563 724 250 412 199 378 472 282 Planning:
Building permits issued 354 367 387 333 341 353 333 325 363 272 Public works:
Street lane miles resurfaced 1.60 1.60 0.25 1.25 2.05 0.50 1.77 0.36 0.67 0.98 Riverlodge/Monday Club:
Community Events (2) 347 335 326 346 253 57 303 336 186 158 Parks and Recreation:
Recreation Program
Admissions (1) 6,549 6,937 6,694 6,051 3,126 541 11,457 10,432 10,000 10,000 Water:
Number new connections 5 12 52 64 17 26 51 21 12 2
Daily average water
production in MGD 1.10 1.10 1.08 1.08 1.20 1.25 1.09 0.95 0.95 0.95 Daily average water
consumption in MGD 0.91 0.92 0.93 0.93 0.94 1.00 0.92 0.90 0.90 0.90 Wastewater:
Number new connections 15 9 37 65 18 23 51 21 12 2
Daily average treatment
in millions gallons(MGD) 1.03 1.60 1.42 1.42 1.15 1.14 1.05 1.13 1.13 1.13 (2) Includes just the Riverlodge starting in FY 2023-24 Schedule 17
City of Fortuna
Operating Indicators by Function/Program
Ten Year Analysis
(1) Recreation Program Admissions are calculated based on the number of people signed up for Recreation Programs. FYE 2024 and 2025 are estimated due to staff turnover.
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Function/Program 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Police:
Stations 1 1 1 1 1 1 1 1 1 1
Patrol units 15 15 15 15 15 15 15 15 15 15
Public Works:
Miles of streets 54 54 54 54 54 54 54 54 54 54
Streetlights 523 523 523 523 523 523 523 523 523 523
Traffic signals 5 5 5 5 5 5 5 5 5 5
Riverlodge/Monday Club
Community centers 2 2 2 2 2 2 2 2 2 2
Parks and Recreation:
Parks 2 2 2 2 2 2 2 2 2 2
Park acreage 85 85 85 85 85 85 93 93 93 93
Skate Pavilion 1 1 1 1 1 1 1 1 1 1
Museum 1 1 1 1 1 1 1 1 1 1
Water:
Number connections 5,567 5,579 5,631 5,695 5,712 5,738 5,789 5,810 5,822 5,824 Maximum plant capacity
in millions gallons 3.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10 Wastewater:
Miles of sewers 42 42 42 42 42 42 42 42 42 42
Number connections 5,263 5,272 5,309 5,374 5,392 5,415 5,466 5,487 5,499 5,501 Maximum plant capacity
in millions gallons 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50 Schedule 18
City of Fortuna
Capital Asset Statistics by Function/Program
Ten Year Analysis
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Business Agenda Item 5a