Glendora City Council
March 28, 2023

As management, we assert to the best of our knowledge and belief, this financial report is complete and reliable in all material respects and is reported in a manner designed to present fairly the financial position and results of operations of the various funds and component units of the City of Glendora.

Audited Financial Statements
The City’s financial statements have been audited by Badawi & Associates, a firm of licensed certified public accountants. The independent auditors concluded, based on the audit, there was a reasonable basis for rendering an unmodified (“clean”) opinion of the City’s financial statements Item #18. Page 11
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for the fiscal year ended June 30, 2022. The independent auditor’s report is presented as the first component of the financial section of this ACFR.

Organization of Report
The Management’s Discussion and Analysis (MD&A) provides a narrative introduction, overview, and analysis of the basic financial statements. This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City of Glendora’s MD&A can be found in the Financial Section, immediately following the independent auditor’s report.

City of Glendora Profile
The City of Glendora was incorporated in 1911 and encompasses 19.86 square miles. The City is located in the foothills of the San Gabriel Mountains in Northeastern Los Angeles County. It is 28 miles east of downtown Los Angeles and 30 miles west of San Bernardino. Neighboring communities include San Dimas, Azusa, and Covina.

The City of Glendora is a California General Law city that operates under the Council-Manager form of government. The City Council consists of five members, and each serves a term of four years. Annually, the Council meets and elects from its membership, a Mayor and a Mayor Pro Tem to serve a single-year term. The Mayor serves as the presiding officer of the City Council.

In October 2017, the City Council adopted the move to district elections.

The City Council serves as the legislative and policy-making body of the City, the Housing Authority, and as the Successor Agency to the former Glendora Redevelopment Agency, enacting all ordinances and operating resolutions, adopting of the annual budget, appointing commissions and committees, and hiring the City Manager and City Attorney. The City Manager serves as chief executive officer and is responsible for implementing the policies, ordinances and directives of the City Council, for overseeing the day-to-day operations of the City, and for appointing, with City Council concurrence, department directors. The City Attorney is responsible for the legal affairs of the City and works in conjunction with the City Manager to implement the policies set forth by the City Council.

City Services
The City provides a wide range of services, including public safety (police), public works, water, storm drainage, planning and development, park and landscape maintenance, code enforcement, building inspection, library facilities, and senior citizen/handicap transportation. Fire protection and flood control services are provided by Los Angeles County. Many recreation programs for all age groups and services for the mature adult population are provided year-round. The City provides for trash collection services through a contracted third party.

Glendora is a family friendly community with a population of approximately 52,000. The community enjoys over a thousand acres in park and open space area. The City has been recognized in the San Gabriel Valley as the Best Friendly City or Downtown for 11 consecutive years (2012 - 2022).

The City is comprised of a majority of single-family homes, condominiums and apartments as well as a mixture of retail, office, light industrial, and service entities, providing a solid tax base for the City. Most businesses are oriented toward serving local residents and visitors. This local business Item #18. Page 12
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environment and the availability of amenities in the community make Glendora a desirable community in which to live, work and play.

Budgetary Policy and Control
The annual budget serves as the foundation for the City of Glendora’s financial planning and control. The City Council adopts a budget recommended by the City Manager. The budget is prepared by fund, department, and program. After adoption, the City Council may modify appropriations at any time with majority approval. Changes in appropriations at the fund level during the year must be submitted by the City Manager to the City Council for review and approval and must be accompanied by appropriate fiscal impact analysis. The level of expenditures is controlled at the fund level. The City Manager is authorized to transfer budgeted appropriations within the control accounts, including capital projects, provided no change is made to the total amount provided for any one fund.

Economic Condition and Outlook
The ACFR provides valuable insight to the City’s financial position and economic condition at June 30, 2022. The information presented in the City’s financial statements is best understood within the context of our broader economic conditions within which the City operated during the year.

Local Economy
As the City continues its emergence from the COVID-19 pandemic, the fiscal year proved to include consistent growth and progress, marking it a year of resiliency and stabilization.

The City’s major revenue sources continue to be property taxes, sales taxes, and licenses/fees.

According to data provided by HdL Companies, Glendora’s median home prices increased by

7.1% in the 2022 tax year. Median home prices reached $825,000, with average sales price at $929,937. While the value and sales price of homes continue to increase, the number of sales within the City are trending less than what sold in the previous fiscal year. Subsequent to June 2022, the Federal Reserve raised interest rates, making borrowing more expensive which may cut into the future housing demand. With 83.3% of the City’s property values made up of residential homes, we should expect to see stable revenue from the real estate market due to a continued growing population and its increase demand for housing. As of June 2022, if approved, there are several proposed development projects that include at least 52 residential and condo units, which will allow those who want the opportunity to purchase within the City.

Sales tax is another significant revenue source for the City. Sales Tax and Measure E saw an increase of approximately $1.4 million from FY2021 to FY2022. As we head further into 2023, we should anticipate the City to see the impacts of a modest recession, caused by the ongoing battle against inflation. As of December 2022, California unemployment was down 1.7% from December 2021, favorably leading to an increase in demand for goods and services, as seen in the increase in taxable sales categories general merchandise, apparel, and other retail stores.

On the expense side, total General Fund expenditures (before transfers) increased by $2.4 million in fiscal year 2021-22 from the prior fiscal year. From July 2021 to June 2022 inflation rose from

5.4 to 9.1 per Consumer Price Index data, which caused supplies, materials, and services to increase along with it. Transfers totaling $5.3 million were made to the City Capital Projects Fund, Item #18. Page 13
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Pension Stabilization Fund, and General Liability Fund in compliance with the City Council approved General Fund Reserve Policy, which continues to improve the General Fund position of the City, which is already rated AAA by S&P.

Government-wide expenditures totaled $ 58.2 and $64.5 million for the years ended June 30, 2022 and 2021 respectively. While programs and services have been maintained at prior year levels and service levels have kept constant, the City saw a decrease in overall expenditures. This was largely due to CalPERS’, the agency in which the City’s pension program is held, investments performing well as of the reporting fiscal year. Moving along into FY2023, the City is expected to see increased labor costs as a result of successful negotiations with all of the employee bargaining groups.

On June 14th, 2022, the Glendora City Council members approved the mid-cycle or second year of the FY 2021-2022 & FY 2022-2023 biennial budget for FY 2022-2023. The approved budget was balanced with the City continuing to provide the same level of services to the community.

Relevant Financial Policies
Financial Planning
Each year the City engages in two comprehensive processes of financial planning and review. The first occurs as part of the City Council/Successor Agency Board’s review of the City Manager’s proposed budget in June prior to the commencement of the fiscal year beginning July 1st. The second is the mid-year review that analyzes the operating results for the first half of the fiscal year.

The mid-year review offers analyses of the City’s financial position, with particular emphasis on the General Fund. The focal point of both reviews is the City’s five-year General Fund revenue and expenditure projection. In this light, financial planning assumes a longer-range perspective.

In addition to the budget process review, the City prepares monthly reports for department and City Council review. The City Council and Executive staff meet semi-annually for strategic planning, the resulting plan is available on the City website. Local, regional and statewide issues are shared and discussed publicly addressing the current and future financial planning of the City.

Financial Policies
The City Council adopts a comprehensive list of Financial Policies annually with the adoption of the budget. The Fiscal and Budgetary Policies address a wide range of fiscal management issues, budgetary control, treasury management, reserve ratios, infrastructure, financing methods and employee compensation. The entire Fiscal and Budgetary policy is included in the adopted budget for FY2022-23.

Cash Management
The City manages a pooled investment program for all funds in which temporarily idle cash is invested in a variety of instruments. The investment program is managed in accordance with the Investment Policy approved by the City Council. Safety, liquidity, and yield, in that order, are the objectives of the investment program. Investments are diversified among investment tools including certificates of deposit, Federal agency securities and the State of California’s Local Agency Investment Fund (LAIF). Monthly reports on investment status and activity are presented to the City Council.

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Risk Management
In 1986, the City became a member of the Independent Cities Risk Management Authority (ICRMA), a joint powers authority of 16 California cities, for the purpose of pooling the City of Glendora’s risk for general liability and workers’ compensation losses with those of other member cities. The City maintains self-insurance programs for worker’s compensation and general liability insurance up to a maximum of $500,000 and $300,000 per occurrence, respectively. General liability claims, which exceed the self-insured retention (SIR) are covered by ICRMA up to a maximum of $3,000,000 per incident. Worker’s compensation claims that exceed the SIR are insured by ICRMA up to the California statutory limits for worker’s compensation. The City contracts with third party administrators who handle all claims against the City.

Major Initiatives
The City of Glendora City Council and the City’s executive management team have dedicated significant attention and resources to accomplishing the objectives set forth under the umbrella of the 2020-2023 Three-Year Strategic Plan. Guiding the City’s efforts during fiscal year’s 2021- 2022 were six individual goals: Increase financial stability and sustainability, enhance and modernize the organization, implement strategic economic development, improve and maintain the City’s infrastructure and facilities, enhance employee development and retention, and implement strategic homelessness solutions.

Several street rehabilitation and water main projects were completed over the course of fiscal year 2021-22, including Cullen Avenue, Dawson Avenue and its water main, and Donnington Street and its water main. In addition, the Downtown Parklets, a project initiated to support downtown restaurants to expand their outdoor dining, was completed. The City also purchased a parcel of land that serves as one of the City’s water reservoirs and its communication towers in opposition of expanding the original Easement agreement. The purchase also allows the City to consider future alternatives for the use of the entire property.

The City’s Five-Year Capital Improvement Program adopted for FY2023 totals $117,141,032 with years 1 and 2 of the plan budgeted and programmed and for years 3 through 5 funding sources still need to be identified. This illustrates the level of deferred maintenance and demonstrates the City’s commitment to infrastructure improvements. The projects are categorized as follows:

Facilities $ 12,676,591
Information Technology $ 3,280,000
Stormwater $ 25,830,000
Parks $ 7,736,456
Streets $ 35,203,014
Water $ 32,414,971
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Award and Acknowledgments
The Government Finance Officers Association (GFOA) awarded a certificate of Achievement for Excellence in Financial Reporting to the City of Glendora for its Annual Comprehensive Financial Report for the fiscal year ended June 30, 2021. This was the 25th year within the last 26 years the government has received this prestigious award (in 2006 the City did not submit application due to the challenges and complications of its accounting system computer conversion). In order to be awarded a Certificate of Achievement, the government must publish an easily readable and efficiently organized ACFR. The report satisfied generally accepted accounting principles (GAAP), government accounting standard board (GASB) pronouncements and other legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe our current ACFR continues to meet the requirements for a continued receipt of the Certificate of Achievement, and we are submitting it to the GFOA to determine its eligibility for another Certificate. The GFOA also awarded a certificate of Award for Outstanding Achievement in Popular Annual Financial Reporting to the City of Glendora for its Popular Annual Financial Report (PAFR) for the fiscal year ended June 30, 2021. This was the third year the City was awarded for this achievement within the last three years (the City has received this award every year since its first submission for the fiscal year ended June 30, 2019).

The preparation and publication of this report was made possible by the dedicated service of the entire Finance Division of the Administrative Services Department under the leadership of Administrative Services Director/City Treasurer, Marie Ricci, Assistant Director - Finance, Kyle Johnson and Accounting Manager, Brittany Aguilar. Appreciation is also extended to City departments for their support in planning and conducting the fiscal functions of the City, the commitment of all City employees, as well as the Mayor and City Council for their support and encouragement toward achieving and maintaining the highest standards for the management of the City of Glendora’s finances. Through continued partnership with the community we serve, the City of Glendora will continue to be a leader in effective municipal governance and maintain its high quality of life.

Adam Raymond Marie Ricci
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Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Glendora
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2021
Executive Director/CEO
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INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Members of the City Council
of the City of Glendora
Glendora, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Glendora, California (City) as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2022, 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 (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. 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 Glendora 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.

Responsibility of Management’s for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes 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 the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 1 Item #18. Page 21
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To the Honorable Mayor and Members of the City Council
of the City of Glendora
Glendora, California

Auditor’s Responsibility for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements
In performing an audit in accordance with GAAS, we:
x Exercise professional judgment and maintain professional skepticism throughout the audit. x 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
x Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. x 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.
x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, budgetary comparison information, and the required pension and OPEB schedules on pages 5-17 and 101-112, 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 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.
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To the Honorable Mayor and Members of the City Council
of the City of Glendora
Glendora, California

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining nonmajor fund statements and the budgetary comparison schedules for the capital projects fund and nonmajor governmental funds are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The combining nonmajor fund statements and the budgetary comparison schedules for the capital projects fund and nonmajor governmental funds are the responsibility of management and were derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such 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 nonmajor fund statements and the budgetary comparison schedules for the capital projects fund and nonmajor governmental funds 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. The other information comprises the introductory and statistical section but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the 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.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 3, 2023, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Berkeley, California
March 3, 2023
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City of Glendora
Management’s Discussion and Analysis (MD&A) (Unaudited) (Continued) For the Year Ended June 30, 2022
he management of the City of Glendora, California (City) presents this narrative overview and analysis of the financial activities of the City as of, and for the fiscal year ended, June 30, 2022.

Since Management’s Discussion and Analysis (MD&A) is designed to focus on the current year’s activities, resulting changes, and currently known facts, we encourage readers to consider the information presented here in conjunction with additional information furnished in the Letter of Transmittal and the accompanying Basic Financial Statements.

Financial Highlights
x As of June 30, 2022, the City’s net position was $217.3 million. The City’s total net position increased from the prior fiscal year’s net position primarily due to the CalPERS actuarial evaluation measured for FY2022. CalPERS investments performed favorably during the measurement year creating a pension asset and creating negative pension expense, which resulted in an increase of $44.4 million. This is comprised of governmental activities which increased by $39.4 million and business-type activities which increased net position by $5.1 million. The net investment in capital assets in governmental activities decreased by $2.8 million, primarily due to current year depreciation on long-term fixed assets. Several street projects were completed over the course of fiscal year 2021-2022, including the Downtown Parklets, Cullen Avenue, and Donnington Street.

The net investment in capital assets in Business-Type Activities increased by $1.7 million from the purchase of a parcel of land for $1.4 million, as well as the completion of Donnington Street water main replacements and other various infrastructure and water main improvements throughout the City.
x The City’s total governmental funds reported combined fiscal year 2021-22 fund balances of $77.8 million, an increase of $8.9 million in comparison with the prior fiscal year of $68.8 million. Of this total, $5.4 million, or approximately 7.0% of this total is nonspendable (not available for new spending). There is $27.7 million, or 35.6% in the restricted fund balance category, which is spendable with external restrictions. The committed fund balance category of $15.9 million represents the City’s contingency reserve and General Plan and File Maintenance fees. The assigned fund balance of $29.3 million represents amounts intended to be used for specific purposes but are not formally restricted or committed.
x General Fund operational revenues exceeded operational expenditures by $9.7 million. After transfers out related to the General Fund reserve policy of $5.3 million to the Capital Projects Fund, Pension Stabilization Fund, and General Liability Fund, as well as other non-reserve policy transfers, the net change in fund balance was a positive $2.7 million. Since the Pension Stabilization Fund is combined and reported in General Fund activity, the net change is assigned to PERS and OPEB. 5 Item #18. Page 25
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The General Fund maintains a reserve of the fund balance committed for emergency contingencies such as economic uncertainties, local disasters, recession or other financial hardships and to subsidize unforeseen operating or capital needs and finally, for cash flow requirements. x Total Committed General Fund balance of $14.3 million is for future contingencies. Total Assigned General Fund balance of $12.9 million is comprised of $0.8 million for capital projects, $0.7 million for compensated absences, $11.0 million for CalPERS retirement costs and other post-employment benefits, and the remainder for general government. This combined Committed and Assigned amount represents a 92% reserve ratio to General Fund expenditures. The Restricted Funds balance is comprised of $0.1 million for capital projects related to the Route 66 Specific Plan. x Operating income for the City’s business-type water enterprise activity (Water Fund Operation and related Capital Projects) for fiscal year 2021-22 was $7.4 million. Total net position for the water enterprise is $91.8 million. This is an increase from prior year’s net position of $86.8 million.

Overview of the Financial Statements
he City is required to present its financial statements in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Government Accounting Standard Board (GASB) pronouncements.

The City of Glendora’s Basic Financial Statements are comprised of three components:
™ Government-Wide Financial Statements
™ Fund Financial Statements
™ Notes to the Financial Statements
This report also contains other supplementary information in addition to the Basic Financial Statements.

Government-Wide Financial Statements
The Government-Wide Financial Statements are designed to provide readers with a broad overview of the City’s finances, reported in a manner similar to a private-sector business.

The Statement of Net Position presents information on all of the City’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City of Glendora is improving or declining.

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

Both the Government-Wide Financial Statements distinguish City functions that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities).

The governmental activities of the City include general government, public safety, community services, library, and public works. The business-type activities of the City are the Water Enterprise Fund, consisting of Water Capital and Water Operations.
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Pursuant to ABX1 26 (“AB 26”) approved by Governor Brown on June 28, 2011 and upheld by the California State Supreme Court on December 29, 2011, the Community Redevelopment Agency of the City of Glendora (“Agency”) was dissolved on January 31, 2012. The Net Position and changes in Net Position of the Agency, as of June 30, 2022, can be found in the Fiduciary Fund Section of the Government-Wide Financial Statements.

Fund Financial Statements
A fund is a grouping of related accounts used to maintain control over resources segregated for specific activities or objectives. The City of Glendora, 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 three categories: governmental funds, proprietary funds, and fiduciary funds.

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

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental funds Balance Sheet and governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balances provide a reconciliation to facilitate comparison between governmental funds and governmental activities.

The City of Glendora maintains 43individual governmental funds. Information is presented separately in the governmental funds Balance Sheet and governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balances for the General Fund, City Capital Projects Fund, and the American Rescue Plan Act Fund which are considered to be major funds for the purposes of this report. Data from the remaining 40 governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is aggregated into combining statements elsewhere in this report.

The City of Glendora adopts a biennial budget for each of its governmental funds. The second year is updated, adopted and appropriated. A budgetary comparison statement has been provided for each governmental fund to demonstrate compliance with this budget.

Proprietary Funds – The City of Glendora maintains two types of proprietary funds: enterprise funds and internal service funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its Water Operations. Internal service funds utilize an accounting mechanism used to accumulate and allocate costs internally among the City’s various functions. Internal service funds are presented as proprietary funds because both enterprise and internal service funds follow the accrual basis of accounting. The City uses internal service funds to account for its Worker’s Compensation Self-Insurance, General Liability SelfInsurance, Vehicles and Technology operations. Because these services predominantly benefit the governmental rather than business-type activities, they have been included within governmental activities in the government-wide financial statements.

Fiduciary Funds – Fiduciary funds are used to account for resources legally held for the benefit of parties outside of the City. Fiduciary funds are not reflected in the government-wide financial statements because 7 Item #18. Page 27
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the assets of those funds are not available to support the City’s own programs. As a result of the dissolution of the Community Redevelopment Agency per AB 1484, the activities of the Successor Agency to the Former Community Redevelopment Agency are reported as a Private-Purpose Trust Fund in the Fiduciary Fund section. The fiduciary fund statements follow the proprietary fund financial statements.

Notes to the Basic Financial Statements – The notes provide additional information that is essential to a full understanding of the data provided in the government-wide financial statements.

Other information – In addition to the basic financial statements and accompanying notes, this report also presents Required Supplementary Information consisting of budgetary comparison schedules, notes to the budgetary comparison schedules, the City’s net pension liability – Miscellaneous Plan, the City’s proportionate share of the net pension liability – Safety Plan, the related schedule of contributions, the City’s net other post-employment benefits liability, and the related schedule of contributions.

Government-Wide Financial Analysis
The government-wide financial statements provide information about the City’s overall financial picture from the perspective of all the City’s governmental and business-type funds combined together. This form of financial reporting is intended to provide a perspective similar to that found in the private sector with its full accrual accounting basis and elimination or reclassification of internal service activities. The government-wide financial statements provide long-term and short-term information about the City’s overall financial condition. The following analysis addresses the financial statements of the City as a whole.

Statement of Net Position – Over time, net position may serve as a useful indicator of a government’s financial condition. In the case of the City of Glendora, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $217.3 million as of June 30, 2022. By far the largest portion of the City’s net position, $132.6 million, or 61.0%, reflects its net investment in capital assets (e.g. land, intangibles, infrastructure, buildings and improvements, and equipment) less any related debt still outstanding used to acquire those assets. Deferred outflows of resources and deferred inflows of resources attributable to the acquisition, construction, or improvement of those assets or related debt are included in this component of net position. The City uses these capital assets to provide services to citizens; consequently, these assets are not available to fund future spending.

One of the largest variances from prior year 2020-21 in the Summary of Net Position is related to Current and Other Assets which increased by 41.2%, $55.8 million. This significant increase was due primarily to the compounding effect of paying off the City’s outstanding net pension liability to CalPERS and the subsequent favorable performance of CalPERS investments during the FY2022 actuarial measurement period. The previously mentioned events created a net pension asset of $32.9 million for the City rather than the previously reported net pension liability of $3.7 million for the City. Additionally, the City was required to implement GASB 87, which requires state and local governments to report their leases in a more transparent and consistent way which resulted in a new receivable of $9.7 million for the City’s leases. The City paying off the outstanding pension liability and implementing GASB 87 also contributed to the second largest change within the Summary of Net Position in Deferred Inflows of Resources, which increased by

98.4% or $22.6 million.

The following table reflects the Summary of Net Position for the fiscal year ended June 30, 2022 with the comparative data for the fiscal year ended June 30, 2021. 8 Item #18. Page 28
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Changes in Net Position – In fiscal year 2021-2022, the City’s governmental activities total revenues and transfers of $55.0 million exceeded expenses of $15.7 million by $39.3 million. The City’s business-type activities total revenues of $21.4 million exceeded expenses and transfer of $16.3 million by $5.1 million.

CalPERS measured the City’s pension expense at a negative $26.2 million, which created these significant changes. Before the negative pension expense in governmental activities, the expenditures were in Public Safety ($16.8 million), followed by Public Works ($12.7 million), Community Services ($5.1 million), General Government ($3.2 million), Library ($1.9 million), and Interest on Long-Term Debt ($1.4 million).

Further analysis is provided within the governmental and business-type activities sections on the following pages.

A large portion of the governmental-type activities net position is restricted for specific purposes such as $9.5 million for Public Works, $14.9 million for Community Services, and $1.2 million for Affordable Housing. The governmental activities also reported a $27.5 million balance in unrestricted net position due to compliance with GASB 68 and 75, which requires the City to record the assets and liabilities for Pension and OPEB related items in the government-wide statements. The business-type activities unrestricted balance totals at $29.6 million at the end of FY2022, which will be used for the operations and maintenance of City’s Water utility.

Governmental Activities
Governmental Activities - Governmental activities reflects an increase of $39.4 million in net position for 2021-22. A comparison of the cost of services by function for the City’s governmental activities is shown below, along with the revenues used to cover the net expenditures of the governmental activities, and with the comparative data from fiscal year 2020-2021.
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Total Program Revenues from governmental activities were $19.7 million in fiscal year 2021-2022. Per GASB 34, program revenues are derived directly from the program itself or from parties outside the reporting government’s taxpayers or citizens. Program Revenues reduce the net cost of the functions financed from the government’s general revenues. As reflected in the table above, 35.6% of the Governmental Program Revenues came from Charges for Services (which includes licenses and permits, plan check fees, recreation fees, police special service fees, and other revenues), 50.3% from the Operating Grants and Contributions category (including restricted revenues such as Gas Tax, Asset Forfeitures and Federal/State Grants), and 14.2% are from Capital Grants and Contributions.

Program revenues increased by $5.4 million due to a combination of factors. Charges for services increased by $1.2 million, with majority of it attributed to rental activity of City facilities, community services contract classes, building permits, and other public works related fees. There was an increase of $3.4 million in operating grants and services, with the largest increase of $1.9 million from the recognized revenue of the American Rescue Plan Act (ARPA) funding. Remaining increases totaling $1.2 million include funding from Los Angeles County for Stormwater Investment, and FEMA reimbursement. 10 Item #18. Page 30
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As illustrated, 64.1% of government services were funded by General Revenues and transfers. General Revenues consist of all other revenues not categorized as program revenues such as various taxes, and the use of money and property. Items such as public safety services are supported through General Revenues.

General Revenues from governmental activities accounted for 64.1% of total City revenues, and Program revenues were 35.8%. Total General Revenues from governmental activities were $35.3 million in fiscal year 2021-22. Sales taxes comprised the largest percentage of General Revenues, 47.1% or $16.6 million received during the fiscal year.

Business-Type activities net position was $89.8 million, an increase of $5.0 million from the prior fiscal year’s net position. Total program revenues from Business-Type Activities were $23.4 million. Total expenses for the Business-Type activities were $16.3 million for fiscal year 2021-22. The increase in net position was income from sales over operating expenditures, as well as negative pension expense in the Water Fund.

Revenue Highlights
As demonstrated in the chart below, revenues received by the entire City’s governmental funds were $54.1 million in fiscal year 2021-22, an increase of $2.3 million from fiscal year 2020-21. This increase consists primarily of the increase in taxes revenue ($1.7 million) from Sales Tax and Measure E transaction and use tax revenue and the increase on property values. There was an increase of $3.9 million in intergovernmental revenue through a combination of granting agencies, with the largest increase of $1.9 million from the receipt of funds for ARPA and $1.2 million in Stormwater Investment grant funding. Remaining increases totaling $0.8 million include funding from FEMA and increases across all Local Return funding sources.

Use of money and property decreased by $3.7 million due to the recording of GASB 31 fair market value calculation on the City’s cash and investments.
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City of Glendora
Management’s Discussion and Analysis (MD&A) (Unaudited) (Continued) For the Year Ended June 30, 2022
General Fund revenues for fiscal year 2021-22 decreased by $1.1 million from fiscal year 2021-22. The decrease in revenue in fiscal year 2021-22 is primarily attributable to the recording of GASB 31 fair market value calculation on the City’s cash and investments, totaling a negative $2.8 million, as previously mentioned above.

Expense Highlights
Expenses for the City totaled $32.0 and $64.5 million for the years ended June 30, 2022, and 2021, respectively. Of these total expenses, governmental activities incurred $15.7 and $47.0 million and business-type activities incurred $16.3 and $17.5 million during the years ended June 30, 2022, and 2021, respectively. Functional expenses for the years ended June 30, 2022, and 2021 for Governmental Activities were as follows:
2022 % 2021 % % Change
Taxes $ 93.5% 37,004,148 38,719,858 $ 87.0% 4.6%
Licenses & permits 1,846,770 4.5% 1,824,644 4.3% 1.2%
Intergovernmental 343,576 0.8% 835,796 2.0% -58.9%
Charges for service 2,056,543 5.0% 1,545,169 3.6% 33.1% Use of money & property (1,897,277) -4.6% 824,293 1.9% -330.2% Fines and forfeitures 311,747 0.8% 269,946 0.6% 15.5%
Contributions - 0.0% - 0.0% 0.0%
Miscellaneous 47,938 0.1% 235,253 0.6% -79.6%
Total $ 100.0% 42,539,249 41,429,155 $ 100.0% -2.6%
General Fund
Statement of Revenues by Category
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General Fund expenses, as shown in the table below, increased by $2.4 million from fiscal year 2020-21.

This increase is primarily due to the rise in rates of inflation over the course of the fiscal year.

Financial Analysis of the Government Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

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

As of the end of the current fiscal year, the City’s governmental funds reported combined ending fund balance of 77.8 million, an increase of $8.9 million from the prior year. Of this total, approximately $5.4 million is “Nonspendable” as it represents an advance receivable from the Successor Agency. $27.7 million is “Restricted” to complete special activities and capital improvement projects or debt service commitments, $15.9 million is “Committed” for future contingencies and capital projects, and $29.3 million is “Assigned” for various purposes. The remainder of the combined fund balance is negative $0.5 million and currently classified as unassigned due to special revenue funds for grants processed on a reimbursement basis.

The General Fund is the primary operating fund of the City of Glendora. As a measure of the General Fund’s accumulated resources, it is useful to compare spendable fund balance to total expenditures. The General Fund’s Spendable fund balance of $27.1 million, represents 92.5% of fiscal year 2020-21 General Fund expenditures.

A component of spendable fund balance, $14.3 million, has been committed by the City Council (and incorporated into the City’s Financial Policies) for future emergency contingencies and the Route 66 Specific Plan capital projects. The emergency contingencies reserve is established at a maximum of 45% of prior year operating General Fund expenditures (excluding nonrecurring expenditures), and that amounts in excess of 45% at year-end should be transferred per the policy to the Capital Projects Fund, Pension Stabilization Fund, and any deficit internal service fund. As of June 30, 2022, the contingencies reserve equals 45% of fiscal year 2021 operating expenditures net transfers in. As of June 30, 2022, the City 13 Item #18. Page 33
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transferred a total of $5.3 million to the following funds, $2.6 million into the Capital Projects Fund, $1.6 million into Pension Stabilization Fund (combined with the General Fund for presentation purposes), and $1.1 million into General Liability Fund related to the General Fund reserve policy.

Per the General Fund reserve policy adopted by the City Council fifty percent of any excess General funds, are transferred to the City Capital Projects Fund. Within the City Capital Projects Fund transfers in decreased by $3.4 million from prior fiscal year, which are solely based on excess general funds per the reserve policy. Expenditures increased but were in line with prior year with no notable variance. The amount of projects initiated and completed continue to be impacted by the number of vacancies within the Public Works department and external challenges the City faces with the employment market.

The American Rescue Plan Act Fund is federal funding earmarked by the City for Small Business and Nonprofit assistance, as well as rehousing services for the homeless. The City recognized $1.9 million in revenue more than prior fiscal year, where $1.8 million was used for Small Business and Non-profit assistance and $0.11 million was spent on homeless rehousing efforts.

Proprietary Funds - The City’s presentation of proprietary funds (Water and Internal Service) provides the same type of information found in the government-wide financial statements but offers additional detail in the form of a Statement of Cash Flows. Net Position of the Water Fund, inclusive of capital assets, is $91.8 million as of June 30, 2022. Unrestricted assets are $31.6 million. Assets invested in capital infrastructure, and thus unavailable for disbursement, equal $60.2 million, net of accumulated depreciation.

General Fund Budgetary Highlights
The City’s adopted General Fund budget was amended throughout the fiscal year. The amendments included adjustments for various transfers between line items and adjustments approved by Council.

The variance between the final amended revenue budget and actual results in negative $0.7 million represents a 1.0% decrease. Taxes exceeded budget by $1.6 million; licenses and permits exceeded budget by $0.2 million; intergovernmental by $0.01 million; charges for services exceeded budget by $0.4 million; use of money and property did not meet its budget by $3.2 million due to calculated GASB 31 unrealized losses; fines and forfeitures and miscellaneous exceed their budget by $0.09 million and $0.02 million, respectively. Revenues were closely monitored during the year and adjusted when updated information became available.

The positive variance of $2.5 million between the final adopted expenditure budget and actual results is a result of prudent budget management and monitoring by the departments of Public Safety, Community Development, Community Services and Public Works where actual expenditures were less than the budgeted amount. In addition, the City experienced periods of staff vacancies and turnover, which also contributed to budget savings.

Capital Asset and Debt Administration
Capital Assets – The City’s investment in capital assets for its Governmental and Business-Type activities as of June 30, 2022, and 2021 amounts to $149.3 million and $150.9 million respectively, net of depreciation. This investment in capital assets includes land, intangibles, buildings, park improvements, roadways, sewers, storm drains, vehicles, computer equipment, furniture, machinery, other equipment, and construction in progress. The total decrease in the City’s investment in capital assets net of depreciation for the current fiscal year was $1.6 million. While many projects were completed during the year, the current year depreciation exceeded the current year additions. However, Business-Type Activities saw an increase of $1.2 million, primarily attributed to a land purchase, which is unaffected by depreciation. 14 Item #18. Page 34
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More detailed information is available regarding the City’s capital assets in Note 5 of the basic financial statement.

Long-Term Debt – As of June 30, 2022, the City’s Governmental long-term debt outstanding included $50.8 million for the 2019 Pension Obligation Bond, Series A issuance, $0.5 million for a lease with Pinnacle Public Finance, and $6.2 million for Claims and judgements. For the same period, the City’s Business-Type long-term debt included $8.0 million for the new 2019 Pension Obligation Bond, Series A issuance and $8.2 million and $6.1 million respectively for 2012 and 2016 Series A CSCDA water and wastewater revenue bonds. The total long-term debt, including the City’s other post-employment liabilities and aggregate net pension liabilities, for both Governmental and Business-Type activities was $95.2 million, compared to $103.9 million in fiscal year 2020-21. This decrease is primarily due to the payment to CalPERS to pay off the unfunded actuarial liability (UAL), as well as the favorable outcome of CalPERS investments during the measurement period. This in turn created a pension asset for the City. 15 Item #18. Page 35
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The City’s net other post-employment liability, $9.1 million Governmental and $3.4 million Business-Type have been presented as separate and distinct line items on the City’s Statement of Net Position and therefore have been excluded from the Long-Term Debt chart below.

Further details on long-term debt for governmental and business-type activities can be found in Note 6 of the financial statements.

Economic Factors and Next Year’s Budget
Although the focus of this Annual report is the economic condition of the City in the fiscal year ended June 30, 2022, in preparing the budget for Fiscal Year 2022-23, management considered the possible impact the State of California and the national economies will have on the City’s budget. The most prominent factors include the budget impacts of the employee negotiations with every of the City’s bargaining units and the continued effects of inflation.

Home prices continue to increase in value, property taxes, one of our largest single revenue sources. As of December 2022, the California unemployment rate was recorded 4.1%, a 1.7% decrease from December 2021. A total of 17.8 million California jobs were totaled as of December 2022, a 0.6 million increase from December 2021. Per the California Employment Development Department, California job growth has outpaced the U.S. as a whole by 0.6 percentage points and the state has 70,000 more jobs than pre-pandemic levels in February 2020.

City Council approved the biennial budget for Fiscal Years 2022-23 with a surplus of $1.0 million in the General Fund. The City continued to navigate uncertain times without reductions in staffing primarily due to sales and transactions and use tax (voter approval of Measure E) revenue and the continued savings realized from the 2019 POB issuance. Departments continue their efforts to provide programs and services to the community efficiently, and within the current resources available. 2022 2021 2022 2021 2022 2021
2009 Taxable Pension Obligation Bonds,
Series A $ $ - - $ - $ - $ - $ -
2019 Taxable Pension Obligation Bonds,
Series A 50,799,010 52,907,175 7,995,989 8,327,825 58,794,999 61,235,000 Pinnacle Public Finance - Lease 549,633 623,459 - - 549,633 623,459 2012 Series A CSCDA Water & Wastewater
Pooled Revenue Bonds - 8,200,000 - 9,135,000 8,200,000 9,135,000 Bond premium - - 789,672 842,519 789,672 842,519
2016 Water Revenue Refunding Bonds
Wastewater Revenue Bonds - 6,050,000 - 6,455,000 6,050,000 6,455,000 Bond discount - 1,091,434 - 1,200,577 1,091,434 1,200,577 T otal Bonds Payable 51,348,643 53,530,634 24,127,095 25,960,921 75,475,738 79,491,555 Compensated absences - Governmental Funds 785,538 831,599 - - 785,538 831,599 Compensated absences - Internal Service Funds 37,633 53,310 - - 37,633 53,310 Compensated absences - - 182,789 197,618 182,789 197,618 Claims and judgments 6,160,405 7,477,640 - - 6,160,405 7,477,640 T otal Long-Term Debt $ 58,332,219 $ 61,893,183 $ 24,309,884 $ 26,158,539 $ 82,642,103 $ 88,051,722 Governmental Activities Business-Type Activities Total
City of Glendora
Long-Term Debt
June 30, 2022
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As a primary goal of the City Council and Management, the City continues to follow the City’s Mission Statement and Strategic Plan, which is “to provide the citizens and business community effective municipal services while maintaining our historical sense of community values.” Request for Information
This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a general overview of the financial position of the City of Glendora and to show the City’s accountability for the money it receives. Questions concerning any of the information provided in this report, or requests for additional financial information should be directed to the Administrative Services Department Finance Division at the City of Glendora, 116 East Foothill Boulevard, Glendora, CA 91741. 17 Item #18. Page 37
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BASIC

FINANCIAL STATEMENTS
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GOVERNMENT-WIDE

FINANCIAL STATEMENTS
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City of Glendora
Statement of Net Position
June 30, 2022
Governmental Business-type
Activities Activities Total
ASSETS
Current assets:

Cash and investments $ 82,891,688 $ 40,468,798 $ 123,360,486 Receivables:

Accounts 702,278 5,070,957 5,773,235
Taxes 4,334,392 4,334,392 -
Accrued interest 211,067 107,185 318,252
Leases 449,571 - 449,571
Due from other governments 930,981 - 930,981
Internal balances 2,036,406 (2,036,406) -
Total current assets 91,556,383 43,610,534 135,166,917
Noncurrent assets:

Cash and investments with fiscal agents 2 2 4
Notes and loans 8,380,415 8,380,415 -
Leases receivable 9,395,542 9,395,542 -
Advances to Successor Agency 5,427,722 5,427,722 -
Net pension asset 28,433,985 4,429,074 32,863,059
Capital assets:

Nondepreciable 14,351,374 9,625,147 23,976,521
Depreciable, net 58,631,511 66,658,676 125,290,187
Total capital assets 72,982,885 76,283,823 149,266,708
Total noncurrent assets 124,620,551 80,712,899 205,333,450 Total assets 216,176,934 124,323,433 340,500,367

DEFERRED OUTFLOWS OF RESOURCES
Deferred OPEB related items 994,080 372,795 1,366,875
Deferred pension related items 30,158,835 415,511 30,574,346 Deferred charges on refunding 1,000,663 - 1,000,663
Total deferred outflows of resources 31,152,915 1,788,969 32,941,884 Primary Government
See accompanying Notes to Basic Financial Statements.
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City of Glendora
Statement of Net Position (Continued)
June 30, 2022
Governmental Business-type
Activities Activities Total

LIABILITIES
Current liabilities:

Accounts payable 1,491,350 3,366,166 4,857,516
Accrued liabilities 1,164,228 226,029 1,390,257
Retention payable 12,824 76,412 89,236
Accrued interest payable 117,531 165,722 283,253
Unearned revenue 5,665,503 - 5,665,503
Deposits payable 2,700,012 410,618 3,110,630
Compensated absences - current 823,171 182,789 1,005,960 Claims and judgements - current 3,395,934 - 3,395,934
Long-term debt - current portion 2,309,349 1,745,874 4,055,223 Total current liabilities 17,679,902 6,173,610 23,853,512 Noncurrent liabilities:

Claims and judgements 2,764,471 - 2,764,471
OPEB liability 9,101,897 3,413,352 12,515,249
Long-term debt 49,039,294 22,381,221 71,420,515
Total noncurrent liabilities 60,905,662 25,794,573 86,700,235 Total liabilities 78,585,564 31,968,183 110,553,747

DEFERRED INFLOWS OF RESOURCES
Deferred OPEB related items 1,796,547 673,733 2,470,280 Deferred pension related items 29,678,844 3,686,177 33,365,021 Related to leases 9,743,526 - 9,743,526
Total deferred inflows of resources 41,218,917 4,359,910 45,578,827

NET POSITION
Net investment in capital assets 72,433,252 60,152,718 132,585,970 Restricted for:

Community development projects 777,478 - 777,478
Public safety 461,808 - 461,808
Public works and capital projects 9,524,931 - 9,524,931 Community services 14,883,193 - 14,883,193
PEG Cable TV 486,561 - 486,561
Glendora Village Business District 147,282 - 147,282
Affordable housing 1,243,857 - 1,243,857
Library 9,149 - 9,149
Debt service 52,328 - 52,328
Total restricted 27,586,587 27,586,587 -
Unrestricted 27,505,529 29,631,591 57,137,120
Total net position $ 127,525,368 $ 89,784,309 $ 217,309,677 Primary Government
See accompanying Notes to Basic Financial Statements.
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City of Glendora
Statement of Activities
For the year ended June 30, 2022
Other Pension Total
Functions/Programs Expenses Expense Expenses
Governmental activities:

General government 3,258,680 $ (308,615) $ 2,950,065 $
Public safety 16,863,674 (24,146,154) (7,282,480)
Community sevices 5,065,150 (217,846) 4,847,304
Library 1,894,795 (181,538) 1,713,257
Public works 12,695,099 (635,384) 12,059,715
Interest on long-term debt 1,368,626 - 1,368,626
Total governmental activities 41,146,024 (25,489,537) 15,656,487 Business-type Activities:

Water 17,029,171 (709,590) 16,319,581
Total business-type activities 17,029,171 (709,590) 16,319,581 Total primary government $ 58,175,195 $ (26,199,127) $ 31,976,068 Expenses
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City of Glendora
Statement of Activities (Continued)
For the year ended June 30, 2022
Operating Capital
Charges for Grants and Grants and
Functions/Programs Services Contributions Contributions Total Governmental activities:

General government 548,297 $ 3,598,715 $ - $ 4,147,012 $ Public safety 485,610 1,437,648 615,984 2,539,242
Community sevices 2,243,420 980,255 123,100 3,346,775
Library 17,509 151,432 10,875 179,816
Public works 3,719,862 3,746,971 2,043,942 9,510,775
Interest on long-term debt - - - -
Total governmental activities 7,014,698 9,915,021 2,793,901 19,723,620 Business-type Activities:

Water 23,076,941 364,241 - 23,441,182
Total business-type activities 23,076,941 364,241 - 23,441,182 Total primary government 30,091,639 $ 10,279,262 $ 2,793,901 $ 43,164,802 $ Program Revenues
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City of Glendora
Statement of Activities (Continued)
For the year ended June 30, 2022
Governmental Business-Type
Functions/Programs Activities Activities Total
Governmental activities:

General government 1,196,947 $ - $ 1,196,947 $
Public safety 9,821,722 - 9,821,722
Community sevices (1,500,529) - (1,500,529)
Library (1,533,441) - (1,533,441)
Public works (2,548,940) - (2,548,940)
Interest on long-term debt (1,368,626) - (1,368,626)
Total governmental activities 4,067,133 - 4,067,133
Business-type Activities:

Water - 7,121,601 7,121,601
Total business-type activities - 7,121,601 7,121,601
Total primary government 4,067,133 7,121,601 11,188,734 General Revenues:

Taxes:

Property taxes, levied for general purpose 15,254,314 - 15,254,314 Transient occupancy taxes 175,236 - 175,236
Sales taxes 16,596,110 - 16,596,110
Franchise taxes 2,439,080 - 2,439,080
Business license taxes 427,868 - 427,868
Other taxes 3,206,687 - 3,206,687
Total taxes 38,099,295 38,099,295 -
Motor vehicle in lieu, unrestricted 59,542 59,542 -
Use of money and property (2,956,848) (2,012,487) (4,969,335) Miscellaneous revenue 59,018 59,018 -
Total general revenues 35,261,007 (2,012,487) 33,248,520 Transfers 38,264 (38,264) -
Total general revenues and transfers 35,299,271 (2,050,751) 33,248,520 Change in net position 39,366,404 5,070,850 44,437,254
Net position - beginning of year 88,158,964 84,713,459 172,872,423 Net position - end of year $ 127,525,368 $ 89,784,309 $ 217,309,677 and Changes in Net Position
Net (Expense) Revenue
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FUND

FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Fund Financial Statements
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City of Glendora
Balance Sheet
Governmental Funds
June 30, 2022
General Fund
City Capital
Projects
American
Rescue Plan
Act
Nonmajor
Governmental
Funds
Total
Governmental
Funds
ASSETS
Pooled cash and investments 25,824,445 $ 16,413,208 $ 5,669,757 $ 20,915,023 $ 68,822,433 $ Receivables:

Accounts receivable 599,984 - - 102,294 702,278
Taxes receivable 4,284,288 - - 50,104 4,334,392
Notes and loans receivable - 122,516 - 8,257,899 8,380,415 Accrued interest 160,506 - - 50,561 211,067
Leases receivable 9,845,113 - - - 9,845,113
Due from other governments - - - 930,981 930,981
Due from other funds 650,430 - - - 650,430
Advances to Successor Agency 5,427,722 - - - 5,427,722
Cash and investments with
fiscal agents - 2 - - 2
Total assets $ 16,535,724 46,792,490 $ 5,669,757 $ 30,306,862 $ 99,304,833 $

LIABILITIES, DEFERRED INFLOWS

OF RESOURCES AND FUND

BALANCES
Liabilities:

Accounts payable 605,323 52,715 79,934 352,450 1,090,422 Accrued liabilities 1,028,310 - - 84,646 1,112,956
Retention payable - - - 12,824 12,824
Unearned revenue - - 5,589,823 75,680 5,665,503
Deposits payable 2,700,012 - - 2,700,012 -
Due to other funds - - 650,430 - 650,430
Total liabilities 4,333,645 52,715 5,669,757 1,176,030 11,232,147 Deferred Inflows of Resources
Unavailable revenue - - 484,172 - 484,172
Related to leases receivable 9,743,526 - - 9,743,526 -
Total deferred inflows of
resources 9,743,526 - 484,172 - 10,227,698
See accompanying Notes to Basic Financial Statements.
31 Item #18. Page 51
Meeting Date: 3/28/2023 / Packet Page #: 405
City of Glendora
Balance Sheet
Governmental Funds
June 30, 2022
General Fund
City Capital
Projects
American
Rescue Plan
Act
Nonmajor
Governmental
Funds
Total
Governmental
Funds
Fund Balances:

Nonspendable:

Advances to Successor Agency 5,427,722 - - 5,427,722 -
Restricted for:

Community development projects - - 777,478 - 777,478
Public safety - - 461,808 - 461,808
Public works and capital projects - - 9,524,931 - 9,524,931 Community services - - 14,883,193 - 14,883,193
PEG Cable TV - - 486,561 - 486,561
Glendora Village Business District - - 147,282 - 147,282 Affordable housing - - 1,243,857 - 1,243,857
Library - - - 9,149 9,149
Debt service - - 52,328 - 52,328
Route 66 Specific Plan Capital Projects 116,392 - - - 116,392 Committed to:

Contingency reserve 14,309,802 - - 14,309,802 -
General plan - - 695,898 - 695,898
Plan maintenance fees - - 909,542 - 909,542
Assigned to:

Capital projects 800,802 16,483,009 - 17,283,811 -
General government 291,513 - - 291,513 -
Compensated absences 731,786 - - 731,786 -
PERS and OPEB 11,037,302 - - 11,037,302 -
Unassigned - - (545,367) - (545,367)
Total fund balances 32,715,319 16,483,009 - 28,646,660 77,844,988 Total liabilities, deferred inflows
of resources and fund balances $ 46,792,490 $ 16,535,724 $ 5,669,757 $ 30,306,862 $ 99,304,833 See accompanying Notes to Basic Financial Statements.
32 Item #18. Page 52
Meeting Date: 3/28/2023 / Packet Page #: 406
Total Fund Balances - Total Governmental Funds $ 77,844,988 Capital assets used in governmental activities were not current financial resources. Therefore, they were not reported in the Governmental Funds Balance Sheet. Except for the internal service funds reported below, the capital assets were adjusted as follows:

GovernmentWide
Statement of
Net Position
Internal
Service Funds Total
Nondepreciable $ (235,675) 14,351,374 $ 14,115,699
Depreciable, net (1,540,052) 58,631,511 57,091,459
Total capital assets $ (1,775,727) 72,982,885 $ 71,207,158 Internal service funds were used by management to charge the costs of certain activities, such as insurance, to individual funds. The assets and liabilities of the Internal service funds were included in governmental activities in the Government-Wide Statement of Net Position. 7,898,555 Unavailable revenues recorded in the fund financial statements resulting from activities in which revenues were earned but were not available are reclassified as revenues in the Government-Wide Financial Statements. 484,172
In the Government-Wide Financial Statements, deferred employer contributions for pension and OPEB, certain differences between actuarial estimates and actual results, and other adjustments resulting from changes in assumptions and benefits are deferred in the current year.

GovernmentWide
Statement of
Net Position
Internal
Service Funds
Deferred outflows of resources related to OPEB 994,080 (123,087) 870,993 Deferred outflows of resources related to pension 30,158,835 (135,121) 30,023,714 Deferred inflows of resources related to OPEB (1,796,547) 222,450 (1,574,097) Deferred inflows of resources related to pension (29,678,844) 1,198,722 (28,480,122) Long-term liabilities were not due and payable in the current period.

Therefore, they were not reported in the Governmental Funds Balance Sheet.

GovernmentWide
Statement of
Net Position
Internal
Service Funds Total
Compensated absences - due within one year $ (823,171) $ 37,633 $ (785,538) Interest payable (117,531) 5,538 (111,993)
Long-term debt - due within one year (2,309,349) 108,711 (2,200,638) Long-term debt - due in more than one year (49,039,294) 2,368,690 (46,670,604) Net pension liability 28,433,985 (1,440,306) 26,993,679 Net OPEB liability (9,101,897) 1,126,998 (7,974,899)
Total long-term liabilities $ 2,207,264 (32,957,257) $ (30,749,993) Net Position of Governmental Activities $ 127,525,368
City of Glendora
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2022
Amounts reported for governmental activities in the statement of net position are different because:

See accompanying Notes to Basic Financial Statements
33 Item #18. Page 53
Meeting Date: 3/28/2023 / Packet Page #: 407
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the year ended June 30, 2022
General Fund
City Capital
Projects
American
Rescue Plan
Act
Nonmajor
Governmental
Funds
Total
Governmental
Funds
REVENUES:

Taxes 38,719,858 $ - $ - $ 596,314 $ 39,316,172 $
Licenses and permits 1,846,770 - - - 1,846,770
Intergovernmental 343,576 - 1,935,240 10,456,940 12,735,756 Charges for services 2,056,543 - - 277,813 2,334,356
Use of money and property (1,897,277) - - (862,882) (2,760,159) Fines and forfeitures 311,747 - - - 311,747
Contributions - - - 126,224 126,224
Miscellaneous 47,938 - - 132,826 180,764
Total revenues 41,429,155 - 1,935,240 10,727,235 54,091,630 EXPENDITURES:

Current:

General government 3,157,869 - - 303,170 3,461,039
Public safety 17,920,099 - - 252,312 18,172,411
Community services 2,563,801 7,535 113,074 1,607,028 4,291,438 Library 1,997,296 - - 148,431 2,145,727
Public works 6,117,795 375,150 1,822,166 2,086,801 10,401,912 Capital outlay - 378,167 - 1,860,578 2,238,745
Debt service:

Principal retirement - - - 2,079,171 2,079,171
Interest and fiscal charges - - - 1,311,576 1,311,576
Total expenditures 31,756,860 760,852 1,935,240 9,649,067 44,102,019

REVENUES OVER (UNDER)
EXPENDITURES 9,672,295 (760,852) - 1,078,168 9,989,611
OTHER FINANCING SOURCES (USES):

Transfers in - 2,640,059 - 3,828,428 6,468,487
Transfers out (6,958,315) - - (527,931) (7,486,246)
Total other financing sources (uses) (6,958,315) 2,640,059 - 3,300,497 (1,017,759) Net change in fund balances 2,713,980 1,879,207 - 4,378,665 8,971,852 FUND BALANCES:

Beginning of year 30,001,339 14,603,802 - 24,267,995 68,873,136 End of year $ 16,483,009 32,715,319 $ - $ 28,646,660 $ $ 77,844,988 See accompanying Notes to Basic Financial Statements.
34 Item #18. Page 54
Meeting Date: 3/28/2023 / Packet Page #: 408
City of Glendora
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Government-Wide Statement of Activities For the year ended June 30, 2022
Net Change in Fund Balances - Total Governmental Funds $ 8,971,852 Governmental funds reported capital outlay as expenditures. However, in the GovernmentWide Statement of Activities, the cost of those assets was allocated over their estimated lives as depreciation expense. This was the amount of capital assets recorded in the current period, net of the amount related to internal service funds. 2,227,261 Loss on disposal of capital assets was reported in the Government-Wide Statement of Activities, but did not require the use of current financial resources. Therefore, loss on disposal of capital assets was not reported as expenditures in the governmental funds, net of the amount related to internal service funds. (13,052)
Depreciation expense on capital assets was reported in the Government-Wide Statement of Activities, but did not require the use of current financial resources. Therefore, depreciation expense was not reported as expenditures in the governmental funds, net of the amount related to internal service funds. (4,601,170)
Accrued compensated leave payments were reported as expenditures in the governmental funds, however expense is recognized in the Government-Wide Statement of Activities based on earned leave accruals. 46,061
Debt proceeds provide current financial resources to governmental funds, but issuing debt increased long-term liabilities in the Government-Wide Statement of Net Position. Repayment of debt was an expenditure in governmental funds, but the repayment reduced long-term liabilities in the Government-Wide Statement of Net Position.

Long-term debt repayments 2,079,180
Accrued interest payable 9,418
Current year employer pension and OPEB contributions are recorded as expenditures in the governmental funds, however, these amounts are reported as a deferred outflow of resources in the Government-Wide Statement of Net Position. 2,454,462 Pension and OPEB expenses are reported in the Government-Wide Statement of Activities do not require the use of current financial resources, and therefore are not reported as expenditures in governmental funds. 25,105,080
Unavailable revenues recorded in the fund financial statements resulting from activities in which revenues were earned but were not available are reclassified as revenues in the GovernmentWide Financial Statements. 215,029 Internal service funds were used by management to charge the costs of certain activities, such as insurance and fleet management, to individual funds. The net revenue of the internal service funds was reported with governmental activities. 2,872,283 Change in Net Position of Governmental Activities $ 39,366,404 Amounts reported for governmental activities in the Government-Wide Statement of Activities were different because:

See accompanying Notes to Basic Financial Statements
35 Item #18. Page 55
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36 Item #18. Page 56
Meeting Date: 3/28/2023 / Packet Page #: 410
City of Glendora
Statement of Net Position
Proprietary Funds
June 30, 2022
Governmental
Water Activities -
Enterprise Internal Service
Fund Funds
ASSETS
Current Assets:

Cash and investments $ 14,069,255 40,468,798 $
Receivables:

Accounts 5,070,957 -
Accrued interest 107,185 -
Cash and investments with fiscal agents 2-
Total current assets 45,646,942 14,069,255
Noncurrent:

Net pension asset 4,429,074 1,440,306
Capital assets:

Nondepreciable capital assets 9,625,147 235,675
Depreciable capital assets 107,558,212 13,555,763
Accumulated depreciation (40,899,536) (12,015,711)
Net capital assets 76,283,823 1,775,727
Total noncurrent assets 80,712,897 3,216,033
Total assets 126,359,839 17,285,288

DEFERRED OUTFLOWS OF RESOURCES
Other post employment benefit related items 372,795 123,087 Pension related items 415,511 135,121
Deferred loss on refunding 1,000,663 -
Total deferred outflows of resources 1,788,969 258,208

LIABILITIES
Current liabilities:

Accounts payable 3,366,166 400,928
Accrued liabilities 226,029 51,272
Retention payable 76,412 -
Accrued interest payable 165,722 5,538
Deposits payable 410,618 -
Compensated absences - current 182,789 37,633
Claims and judgements - current - 3,395,934
Long-term debt - current portion 1,745,874 108,711
Total current liabilities 6,173,610 4,000,016
Noncurrent liabilities:

Claims payable - 2,764,471
Net OPEB liability 3,413,352 1,126,998
Long-term debt 22,381,221 2,368,690
Total noncurrent liabilities 25,794,573 6,260,159
Total liabilities 31,968,183 10,260,175

DEFERRED INFLOWS OF RESOURCES
Other post employment benefit related items 673,733 222,450 Pension related items 3,686,177 1,198,722
Total deferred inflows of resources 4,359,910 1,421,172

NET POSITION
Net investment in capital assets 60,152,718 1,775,727
Unrestricted 31,667,997 4,086,422
Total net position $ 91,820,715 $ 5,862,149
Adjustments to reflect the consolidation of internal
service fund activities related to the proprietary funds $ (2,036,406) Net position of business-type activities $ 89,784,309
See accompanying Notes to Basic Financial Statements.
37 Item #18. Page 57
Meeting Date: 3/28/2023 / Packet Page #: 411
City of Glendora
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the year ended June 30, 2022
Governmental
Water Activities -
Enterprise Internal Service
Fund Funds
OPERATING REVENUES:

Sales and service charges $ - 23,066,466 $
Interdepartamental charges - 7,867,957
Miscellaneous 10,475 41,054
Total operating revenues 23,076,941 7,909,011
OPERATING EXPENSES:

Administration and general 5,763,337 1,457,924
Transmission/collection 7,654,547 -
Contracted services and supplies - 3,931,519
Claims expense - (271,854)
Depreciation 2,240,012 823,414
Total operating expenses 15,657,896 5,941,003
Operating income (loss) 7,419,045 1,968,008
NONOPERATING REVENUES (EXPENSES):

Interest revenue (2,012,487) -
Intergovernmental revenue 364,241 -
Interest expense (746,965) (66,468)
Total nonoperating revenues (expenses) (2,395,211) (66,468) Income before contributions and transfers 5,023,834 1,901,540 CONTRIBUTIONS AND TRANSFERS:

Transfers in - 1,056,023
Transfers out (38,264) -
Total contributions and transfers (38,264) 1,056,023
Change in net position 4,985,570 2,957,563
NET POSITION:

Beginning of year 86,835,145 2,904,586
End of year $ 5,862,149 91,820,715 $
Adjustments to recognize the conslidation of the
internal service funds activities related
to the proprietary funds $ 85,280
Changes in net position of business-type activities $ 5,070,850 See accompanying Notes to Basic Financial Statements.
38 Item #18. Page 58
Meeting Date: 3/28/2023 / Packet Page #: 412
City of Glendora
Statement of Cash Flows
Proprietary Funds
For the year ended June 30, 2022
Governmental
Water Activities -
Enterprise Internal Service
Fund Funds
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash receipts from customers and users $ 7,909,011 23,945,395 $ Cash paid to suppliers for goods and services (9,567,675) (4,383,787) Cash paid to employees for services (4,682,146) (1,417,927) Cash paid for insurance or claims - (1,045,381)
Net cash provided by (used in) operating activities 1,061,916 9,695,574 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Intergovernmental revenue 364,241 -
Principal paid on pension obligation bonds (331,835) (102,811) Interest paid on pension obligation bonds (214,480) (66,468) Transfers to other funds (38,264) -
Transfers from other funds - 1,056,023
Net cash provided by (used in) noncapital financing activities (220,338) 886,744 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Acquisition of capital assets (3,478,215) (325,494)
Principal paid on revenue bonds and loan 405,874 -
Interest paid on revenue bonds and loan (2,381,465) -
Net cash provided by (used in)
capital and related financing activities (325,494) (5,453,806) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest received (2,020,732) -
Net cash provided by (used in) investing activities (2,020,732) - Net cash flows 2,000,698 1,623,166
CASH AND INVESTMENTS - Beginning of year 38,468,102 12,446,089 CASH AND INVESTMENTS - End of year $ 40,468,800 $ 14,069,255

RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES:

Operating income (loss) $ 1,968,008 7,419,045 $
Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:

Depreciation 2,240,012 823,414
(Increase) decrease in accounts receivable 837,684 -
(Increase) decrease in deferred OPEB related items 1,903 (6,931) (Increase) decrease in deferred pension related items 3,894,833 1,285,467 Increase (decrease) in accounts payable (128,093) (57,888) Increase (decrease) in accrued liabilities 49,221 (17,437) Increase (decrease) in compensated absences (14,829) (15,677) Increase (decrease) in deposits payable 30,770 -
Increase (decrease) in claims payable (1,317,235)
Increase (decrease) in OPEB liability 311,939 24,571
Increase (decrease) in net pension liability (4,946,911) (1,624,376) Net cash provided by (used in) operating activities $ 1,061,916 9,695,574 $ See accompanying Notes to Basic Financial Statements.
39 Item #18. Page 59
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40 Item #18. Page 60
Meeting Date: 3/28/2023 / Packet Page #: 414
City of Glendora
Statement of Fiduciary Net Position
Fiduciary Funds
For the year ended June 30, 2022
Private Purpose
Trust Fund
Successor
Agency of the
Former RDA
ASSETS
Pooled cash and investments $ 1,942,303
Accrued interest 5,113
Total assets 1,947,416

LIABILITIES
Accrued interest payable 115,731
Long-term liabilities:

Advances from the City of Glendora 5,427,722
Long-term debt - due within one year 1,735,000
Long-term debt - due in more than one year 5,610,081
Total liabilities 12,888,534

NET POSITION
Restricted for:

Held in trust for private purposes (10,941,118)
Total Net Position $ (10,941,118)
See accompanying Notes to Basic Financial Statements.
41 Item #18. Page 61
Meeting Date: 3/28/2023 / Packet Page #: 415
City of Glendora
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the year ended June 30, 2022
Private Purpose
Trust Fund
Successor
Agency of the
Former RDA
ADDITIONS:

Redevelopment property tax trust fund $ 2,963,052
Investment income (116,773)
Miscellaneous (68)
Total additions 2,846,211
DEDUCTIONS:

Contractual services 10,438
Interest expense 387,893
Administrative expenses 337,299
Total deductions 735,630
Change in net position 2,110,581
NET POSITION:

Beginning of year (13,051,699)
End of year $ (10,941,118)
See accompanying Notes to Basic Financial Statements.
42 Item #18. Page 62
Meeting Date: 3/28/2023 / Packet Page #: 416

NOTES TO BASIC

FINANCIAL STATEMENTS
43 Item #18. Page 63
Meeting Date: 3/28/2023 / Packet Page #: 417
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44 Item #18. Page 64
Meeting Date: 3/28/2023 / Packet Page #: 418
City of Glendora
Index to Notes to Basic Financial Statements
For the Year Ended June 30, 2022
Page

1. SUMMARY OF SIGNFICANT ACCOUNTING POLICIES ....................................................................... 47 A. Financial Reporting Entity ........................................................................................................................... 47 B. Measurement Focus, Basis of Accounting and Basis of Presentation .................................................... 48 C. Cash, Cash Equivalents and Investments .................................................................................................. 51 D. Cash and Investments with Fiscal Agents ................................................................................................. 51 E. Fair Value Measurement .............................................................................................................................. 51 F. Prepaid Items ................................................................................................................................................. 52 G. Property Taxes ............................................................................................................................................... 52 H. Interfund Transactions ................................................................................................................................. 52 I. Capital Assets ................................................................................................................................................ 52 J. Deferred Outflows/Inflows of Resources ................................................................................................. 53 K. Long-Term Debt ............................................................................................................................................ 54 L. Compensated Absences ................................................................................................................................ 54 M. Net Pension Liability .................................................................................................................................... 54 N. Net Other Postemployment Benefit (“OPEB”) Liability .......................................................................... 55 O. Net Position .................................................................................................................................................... 55 P. Net Position Flow Assumption ................................................................................................................... 56 Q. Fund Balance .................................................................................................................................................. 56 R. Use of Estimates ............................................................................................................................................ 57 S. Implementation of New GASB Pronouncement ...................................................................................... 57

2. CASH AND INVESTMENTS ............................................................................................................................ 58 A. Demand Deposits .......................................................................................................................................... 59 B. Investment Policy .......................................................................................................................................... 60 C. Investments Authorized by Debt Agreements ......................................................................................... 60 D. Fair Value Measurement .............................................................................................................................. 61 E. Interest Rate Risk ........................................................................................................................................... 61 F. Credit Risk ...................................................................................................................................................... 62 G. Concentration of Credit Risk ....................................................................................................................... 62 H. Custodial Credit Risk .................................................................................................................................... 63 I. Local Agency Investment Fund .................................................................................................................. 63 45 Item #18. Page 65
Meeting Date: 3/28/2023 / Packet Page #: 419
City of Glendora
Index to Notes to Basic Financial Statements
For the Year Ended June 30, 2022
Page

3. RECEIVABLES ..................................................................................................................................................... 64 A. Accounts Receivable ..................................................................................................................................... 64 B. Taxes Receivable ............................................................................................................................................ 65 C. Accrued Interest Receivable ........................................................................................................................ 65 D. Leases Receivable .......................................................................................................................................... 65 E. Notes, Loans, and Advances Receivable ................................................................................................... 68

4. INTERFUND TRANSACTIONS ...................................................................................................................... 69 A. Government-Wide Financial Statements ................................................................................................... 69 B. Fund Financial Statements ........................................................................................................................... 70

5. CAPITAL ASSETS ............................................................................................................................................... 71 A. Governmental Activities .............................................................................................................................. 71 B. Business-Type Activities .............................................................................................................................. 72

6. LONG-TERM LIABILITIES .............................................................................................................................. 73 A. Governmental Activities .............................................................................................................................. 73 B. Business-Type Activities .............................................................................................................................. 74 C. Fiduciary Fund .............................................................................................................................................. 76

7. COMPENSATED ABSENCES .......................................................................................................................... 78

8. RISK MANAGEMENT ....................................................................................................................................... 79

9. EMPLOYEE RETIREMENT PLANS ................................................................................................................ 80 A. Defined Benefit Pension Plans ..................................................................................................................... 80 B. Defined Contribution Pension Plan ............................................................................................................ 90 C. Other Postretirement Health Care Benefits ............................................................................................... 91

10. CONTINGENCIES .............................................................................................................................................. 96

11. OTHER REQUIRED DISCLOSURES .............................................................................................................. 97 A. Expenditures over Appropriations ............................................................................................................. 97 B. Deficit Fund Balances/Net Position ........................................................................................................... 97 46 Item #18. Page 66
Meeting Date: 3/28/2023 / Packet Page #: 420
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

1. SUMMARY OF SIGNFICANT ACCOUNTING POLICIES
The basic financial statements of the City of Glendora, California, (the “City”) have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as applied to governmental agencies. The Governmental Accounting Standards Board (“GASB”) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The City’s significant accounting policies are described below.

A. Financial Reporting Entity
The City was incorporated in 1911, as a “General Law” city governed by an elected five-member City Council in the State of California. As required by generally accepted accounting principles, these financial statements present the City (the primary government) and its component units.

In evaluating how to define the City for financial reporting purposes, management has considered all potential component units. The primary criteria for including a potential component unit within the reporting entity are the governing body’s financial accountability and a financial benefit or burden relationship and whether it is misleading to exclude it. A primary government is financially accountable and shares a financial benefit or burden relationship, if it appoints a voting majority of an organization to provide specific financial benefits to, or impose specific financial burdens on the primary government.

A primary government may also be financially accountable if an organization is fiscally dependent on the primary government regardless of whether the organization has a separately elected governing board, a governing board appointed by a higher level of government, or a jointly appointed board, and there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on the primary government.

Blended Component Unit
Management determined that the following component unit should be blended based on the criteria above.

Although the following unit is legally separate from the City, it has been “blended” as though it is part of the City because the component unit’s governing body is substantially the same as the City’s and there is a financial benefit or burden relationship between the City and the component unit; management of the City has operational responsibilities for the component unit; and/or the component unit provides services entirely, or almost entirely, to the City or otherwise exclusively, or almost exclusively, benefits the City, even though it does not provide services directly to it.

The Glendora Public Financial Authority (the “Authority”) is a joint powers authority organized pursuant to Government Code Section 6500 of the State of California. The Authority exists pursuant to a Joint Exercise of Powers Agreement dated January 9, 1990, between the City and the former Glendora Community Redevelopment Agency (the “Agency). Its purpose is to provide, through the issuance of debt, loans and other financing to the City or Agency for the construction of public improvements. Separate financial statements are not prepared. There was no activity in the current year.

The City had no discretely presented component units.
47 Item #18. Page 67
Meeting Date: 3/28/2023 / Packet Page #: 421
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

1. SUMMARY OF SIGNFICANT ACCOUNTING POLICIES, Continued B. Measurement Focus, Basis of Accounting and Basis of Presentation The accounts of the City are organized on the basis of funds, each of which is considered 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, expenditures or expenses as appropriate.

Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent, and the means by which spending activities are controlled.

The Statement of Net Position and Balance Sheet of the Governmental Funds report separate sections for Deferred Outflows of Resources and Deferred Inflows of Resources, when applicable.

Government-Wide Statements
The City’s Government-Wide Financial Statements include a Statement of Net Position and a Statement of Activities. These statements present summaries of governmental and business-type activities for the City, the primary government, accompanied by a total column. Fiduciary activities of the City are not included in these statements.

These basic financial statements are presented on an “economic resources” measurement focus, utilizing the accrual basis of accounting. Accordingly, all of the City’s assets and liabilities, including capital assets and related infrastructure assets and long-term liabilities, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

Certain types of transactions are reported as program revenues for the City in three categories:

Charges for services
Operating grants and contributions
Capital grants and contributions
Certain eliminations have been made as prescribed by GASB Statement No. 34 in regards to interfund activities, payables and receivables. All internal balances in the Statement of Net Position have been eliminated except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances and eliminated in the primary government total column. In the Statement of Activities, internal service fund transactions have been eliminated; however, those transactions between governmental and business-type activities have not been eliminated. The following interfund activities have been eliminated:

Due to/from other funds
Transfers in/out
48 Item #18. Page 68
Meeting Date: 3/28/2023 / Packet Page #: 422
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

1. SUMMARY OF SIGNFICANT ACCOUNTING POLICIES, Continued B. Measurement Focus, Basis of Accounting and Basis of Presentation, Continued Governmental Fund Financial Statements
A Balance Sheet and a Statement of Revenues, Expenditures and Changes in Fund Balances are presented for all major governmental funds and aggregated nonmajor funds. Accompanying schedules are presented to reconcile and explain the differences in fund balances as presented in these statements, to the net position presented in the government-wide financial statements. The City has presented all major funds that met the applicable criteria.

All governmental funds are accounted for on a spending or “current financial resources” measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the Balance Sheet. The Statement of Revenues, Expenditures and Change in Fund Balances presents increases (revenue and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.

Revenues are recorded when received in cash, except that revenues subject to accrual (generally 60 days after year-end) are recognized when due. The primary revenue sources, which have been treated as susceptible to accrual by the City, are property tax, sales tax, franchise taxes, special assessments, licenses, interest revenue, intergovernmental revenues and other taxes. Expenditures are recorded in the accounting period in which the related fund liability is incurred.

Unavailable revenues arise when potential revenues do not meet both the “measurable” and “available” criteria for recognition in the current period. Unearned revenues arise when the government receives resources before it has a legal claim to them, as when grant monies are received prior to incurring qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the government has legal claim to the resources, the unavailable revenue is removed from the balance sheet and revenue is recognized.

The City reports the following major governmental funds:

General Fund – The General Fund is 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.

City Capital Projects Fund – The fund is to account for the funds that are assigned for the development or maintenance of the City’s capital projects.

American Rescue Plan Act Fund – The fund is to account for federal funds received under the American Rescue Plan Act.

Proprietary Fund Financial Statements
Proprietary funds are accounted for using the “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or noncurrent) are included on the Statement of Net Position. The Statement of Revenues, Expenses and Changes in Net Position presents increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of 49 Item #18. Page 69
Meeting Date: 3/28/2023 / Packet Page #: 423
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

1. SUMMARY OF SIGNFICANT ACCOUNTING POLICIES, Continued B. Measurement Focus, Basis of Accounting and Basis of Presentation, Continued Proprietary Fund Financial Statements, continued
accounting, revenues are recognized in the period which they are earned while expenses are recognized in the period in which the liability is incurred.

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 proprietary fund are charges to customers for sales and services. Operating expenses for the proprietary funds include the costs of sales and services, administrative expenses and depreciation on capital assets. All revenue and expenses not meeting this definition are reported as nonoperating revenues and expenses.

A separate column representing internal service funds is also presented in these statements. However, internal service balances and activities have been combined with the governmental activities in the Government-Wide Financial Statements. The City’s internal service funds include four individual funds which provide services directly to other City funds. These areas of service include workers’ compensation self-insurance, general liability self-insurance, vehicles, and technology.

The City reports the following major proprietary fund:

Water Enterprise Fund - The Water Enterprise Fund accounts for the activities associated with a residential and commercial water utility within the City.

The City also reports Internal Service Funds which account for risk management (workers’ compensation and unemployment, and general liability), vehicles acquired and maintained for the City departments use, and equipment, hardware, and software acquired for the City departments use on a costreimbursement basis as proprietary funds.

Fiduciary Fund Financial Statements
Fiduciary fund financial statements include a Statement of Net Position and a Statement of Changes in Net Position. The City’s fiduciary fund consists of a private purpose trust fund. Private purpose trust funds are accounted for using the “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or noncurrent) are included on the Statement of Fiduciary Net Position. The Statement of Changes in Fiduciary Net Position presents additions (revenues) and deductions (expenses) in total Fiduciary Net Position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. 50 Item #18. Page 70
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City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

1. SUMMARY OF SIGNFICANT ACCOUNTING POLICIES, Continued B. Measurement Focus, Basis of Accounting and Basis of Presentation, Continued Fiduciary Fund Financial Statements, continued
The City reports the following fiduciary funds:

Successor Agency of the Former Redevelopment Agency Private-Purpose Trust Fund – The Successor Agency of the Former Redevelopment Agency Private-Purpose Trust Fund is used to account for the assets and liabilities of the former Glendora Community Redevelopment Agency, and the allocated revenues to pay estimated installment payments of enforceable obligations until the obligations of the former Glendora Community Redevelopment Agency are paid in full and all assets have been liquidated.

C. Cash, Cash Equivalents and Investments
The City pools its available cash for investment purposes. The City considers pooled cash and investment amounts with original maturities of three months or less to be cash equivalents. Cash and cash equivalents are combined with investments and displayed as Cash and Investments.

Highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value.

D. Cash and Investments with Fiscal Agents
Cash and investments with fiscal agents are restricted for the redemption of bonded debt.

E. Fair Value Measurement
U.S. GAAP defines fair value, establishes a framework for measuring fair value and establishes disclosures about fair value measurement. Investments, unless otherwise specified, recorded at fair value in the financial statements, are categorized based upon the level of judgment associated with the inputs used to measure their fair value. Levels of inputs are as follows:

The three levels of the fair value measurement hierarchy are described below:

Level 1 - Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date.

Level 2 – Inputs, other than quoted prices included in Level 1, that are observable for the assets or liabilities through corroboration with market data at the measurement date.

Corporate bonds and United States government sponsored agency securities are valued by surveying the dealers community, obtaining relevant trade data, benchmark quotes and spreads and incorporating this information into the evaluation processes. Price spread basis is determined by the observed market data. Spread basis is by creating a bullet (non-call) spread scale for relevant maturities of each issuer. These spreads represent credit risk and are based on the new issue market, secondary trading and dealer quotes. Each issuer-spread line has the capability to link parent/subsidiary and related companies to capture relevant movements. An Option Adjusted Spread (“OAS”) model is incorporated to adjust spreads of issues that have early redemption features.

Spreads calculated continuously throughout the day, as well as “end of day.” Results instruments are 51 Item #18. Page 71
Meeting Date: 3/28/2023 / Packet Page #: 425
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

1. SUMMARY OF SIGNFICANT ACCOUNTING POLICIES, Continued E. Fair Value Measurement, Continued
evaluated incorporating trades of all lot sizes. Prices basis is by matching each issue to its best-known market maker, monitoring new issues and determining their relevance to other securities. Crossover issues are evaluated based on how they treated by the marketplace - either on a spread or a price basis.

Negotiable certificates of deposits are valued by a certificate deposit scale created daily for long term certificate deposits with maturities going out to forty years. These rates are obtained from various market makers and dealers, as well as data from the new issue market and continually follow the primary market and focus on changing market conditions as shown through new issue prices. An OAS model is incorporated to adjust the yields of issues that have early redemption features.

Level 3 – Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the assets or liabilities at the measurement date.

F. Prepaid Items
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 under the purchase method.

G. Property Taxes
Property taxes are attached as an enforceable lien on property at January 1. Taxes are levied on July 1 and are payable in two installments on December 10 and April 10. Any unpaid amounts at the end of the fiscal year are recorded as accounts receivable. The County of Los Angeles bills and collects the property taxes and substantially remits the amount due to the City in installments during the year. Historically, the City has received substantially all of the taxes levied within two years from the date they are levied.

The County is permitted by state law (Article XIIIA of the California Constitution) to levy taxes at one percent (1%) of full market value (at time of purchase) and can increase the property’s value no more than two (2%) per year.

H. Interfund Transactions
Activity between funds that is 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 .e., the noncurrent portion of interfund loans). Any residual balances outstanding between the governmental activities and business-type activities are reported in the governmental-wide financial statements as internal balances.

I. Capital Assets
Capital assets, which include land, buildings, improvements, equipment, furniture, infrastructure assets (e.g., roads, sidewalks and similar items) and intangible assets, are reported in the applicable governmental or business-type activities in the Government-Wide Financial Statements. Capital assets are valued at historical cost or estimated historical cost if actual historical cost was not available. Donated capital assets are valued at their estimated acquisition cost on the date donated. City policy has set the capitalization threshold for reporting individual capital assets at $5,000. 52 Item #18. Page 72
Meeting Date: 3/28/2023 / Packet Page #: 426
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

1. SUMMARY OF SIGNFICANT ACCOUNTING POLICIES, Continued I. Capital Assets, Continued
Depreciation and amortization is recorded on a straight-line basis over the estimated useful lives of the assets as follows:

The City defines infrastructure as the basic physical assets that allow the City to function. The assets include streets, bridges, reservoirs and parklands. Each major infrastructure system can be divided into subsystems. For example, the street system can be subdivided into pavement, curb and gutters, sidewalks, medians, streetlights, traffic signal poles, landscaping and land. These subsystems were not delineated in the basic financial statements. The appropriate operating department maintains information regarding subsystems.

Intangible assets included in the City’s capital assets consist of right of way purchases which are amortized over the life of the right of way, or life of the infrastructure it is related to if not defined in the right of way agreement, and water rights, which are not amortized. In addition, the City records intangible assets for leased assets under GASB 87.

The accumulated depreciation, defined as the total depreciation from the date of construction/acquisition to the current date on a straight line, unrecovered cost method was computed using industry accepted life expectancies for each infrastructure subsystem. The book value was then computed by deducting the accumulated depreciation from the original cost.

J. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The government only has two items that qualify for reporting in this category. The first is the deferred charge on debt refunding reported in the statement of net position. A deferred charge on debt refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. The second is deferred outflows relating to the net pension liabilities and net other postemployment benefits (“OPEB”) liabilities reported in the statement of net position. These outflows are the result of contributions made after the measurement period and other pension and OPEB related items.
53 Item #18. Page 73
Meeting Date: 3/28/2023 / Packet Page #: 427
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

1. SUMMARY OF SIGNFICANT ACCOUNTING POLICIES, Continued J. Deferred Outflows/Inflows of Resources, Continued
In addition to liabilities, the statement of financial position and governmental fund balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

The City has three items reported in this category. The first item relates to pension and OPEB. The second item arises only under a modified accrual basis of accounting for unavailable revenue. The governmental funds report unavailable revenues from two sources: taxes and grant revenues. These amounts are deferred and recognized as an inflow of resources in when period that the amounts become available.

The third item relates to leases receivable recognized under GASB 87.

K. Long-Term Debt
Government-Wide and Proprietary Fund Financial Statements: Long-term debt and other financed obligations are reported as liabilities in the appropriate funds. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable premium or discount.

Governmental Fund Financial Statements: The governmental fund financial statements do not present longterm debt, but it is shown in the Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position. Bond premiums and discounts, as well as issuance costs, are recognized during the current period. Bond proceeds are reported as other financing sources net of the applicable premium or discount. Issuance costs, whether or not withheld from the actual net proceeds received, are reported as debt service expenditures.

L. Compensated Absences
Governmental fund financial statements recognize the vested vacation and compensatory time as expenditures in the current year to the extent that they are paid during the year. Accrued vacation and compensatory time relating to long-term liability is reported in the government-wide financial statements. All vested vacation and compensatory leave time is recognized as an expense and as a liability in the proprietary type funds at the time the liability vests.

Since the City consistently liquidates its business-type activities compensated absences balances each fiscal year, the City reports that balance as long-term liabilities due within one year.

M. Net Pension Liability
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 plans and additions to/deductions from the plan’s fiduciary net position have been determined on the same basis as they are reported by the plans. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with benefit terms.

Investments are reported at fair value.
54 Item #18. Page 74
Meeting Date: 3/28/2023 / Packet Page #: 428
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

1. SUMMARY OF SIGNFICANT ACCOUNTING POLICIES, Continued M. Net Pension Liability, Continued
The following timeframes are used for pension reporting:

Gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time. The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and will be recognized in future pension expense.

The amortization period differs depending on the source of the gain or loss. The difference between projected and actual earnings is amortized straight-line over 5 years. All other amounts are amortized straight-line over the average expected remaining service lives of all members that are provided with benefits (active, inactive, and retired) at the beginning of the measurement period.

N. Net Other Postemployment Benefit (“OPEB”) Liability
For the purpose of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, the OPEB Plan recognizes benefit payments when due and payable in accordance with the benefit terms.

The following timeframes are reported OPEB reporting:

Gains and losses related to changes in total OPEB liability are recognized in OPEB expense systematically over time. The first amortized amounts are recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. Gain and loss are amortized on a straight-line basis over the average expected remaining service lives of all members that are provided with benefits (active, inactive, and retired) at the beginning of the measurement period.

O. Net Position
In the government-wide financial statements, Net Position is reported in one of three categories:

Net Investment in Capital Assets - This amount consists of capital assets (including reported intangible assets) net of accumulated depreciation/amortization and reduced by retention payable, outstanding debt that is attributed to the acquisition, construction or improvement of the assets (net of unspent debt proceed) and related deferred outflows and inflows of resources.

Restricted Net Position - This amount is restricted by external creditors, grantors, contributors or laws or regulations of other governments. It consists of the restricted assets plus deferred outflows of resources, and reduced by liabilities and deferred inflows of resources related to those assets. 55 Item #18. Page 75
Meeting Date: 3/28/2023 / Packet Page #: 429
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

1. SUMMARY OF SIGNFICANT ACCOUNTING POLICIES, Continued O. Net Position, Continued
Unrestricted Net Position – The component of net position is the amount of assets, deferred outflows of resources, liabilities, and deferred inflows of resources that does not meet the definition of “Net Investment in Capital Assets” or “Restricted Net Position.” P. Net Position Flow Assumption
Sometimes the government will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amount to report as restricted – net position and unrestricted – net position in the government-wide and proprietary fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the government’s policy to consider restricted – net position to have been depleted before unrestricted – net position is applied.

Q. Fund Balance
In the fund financial statements, governmental funds report the following fund balance classifications:

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

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

Committed includes amounts that can only be used for the specific purposes determined by a formal action (Resolution) of the City’s highest level of decision-making authority, the City Council.

Commitments may be changed or lifted only by the City taking the same formal action that imposed the constraint originally.

Assigned includes amounts that are constrained by the government intent to be used for specific purposes, but are neither restricted nor committed. The Administrative Policy provides the Administrative Services Director authorization to assign amounts to a specific purpose.

Unassigned includes the residual amounts that have not been restricted, committed, or assigned to specific purposes. Positive unassigned balances are only presented in the General Fund.

An individual governmental fund could include nonspendable resources and amounts that are restricted or unrestricted (committed, assigned, or unassigned) or any combination of these classifications.

When expenditures are incurred for purposes for which all restricted, committed, assigned and unassigned fund balances are available, the City’s policy is to apply in the following order, except for instances wherein an ordinance specifies the fund balance:

Restricted
Unassigned
Committed
Assigned
56 Item #18. Page 76
Meeting Date: 3/28/2023 / Packet Page #: 430
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

1. SUMMARY OF SIGNFICANT ACCOUNTING POLICIES, Continued R. Use of Estimates
The preparation of the basic financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

S. Implementation of New GASB Pronouncement
During the fiscal year ended June 30, 2022, the city implemented the following new GASB pronouncements:
¾ In GASB Statement No. 87, Leases – The objective of this statement is to recognize in the financial statements certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract.
¾ GASB Statement 89, Accounting for Interest Cost Incurred before the End of a Construction Period – The objective of this statement is to (1) to enhance the relevance and comparability of information about capital assets and the cost of borrowing for a reporting period and (2) to simplify accounting for interest cost incurred before the end of a construction period. This statement establishes accounting requirements for interest cost incurred before the end of a construction period. This Statement requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred for financial statements prepared using the economic resources measurement focus. As a result, interest cost incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in a business-type activity or enterprise fund. The requirements of this statement did not apply to the City for the current fiscal year. ¾ GASB Statement No. 92, Omnibus 2020 - The objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practice issues that have been identified during implementation and application of certain GASB Statements. ¾ GASB Statement 93, Replacement of Interbank Offered Rates – The objective of this Statement is to address the accounting and financial reporting implications that result from the elimination of the London Interbank Offered rate (LIBOR) that is notably used in most agreements in which variable payments made or received depend on an interbank offered rate (IBOR). As a result of global reference rate reform, LIBOR is expected to cease to exist in its current form at the end of 2021, prompting governments to amend or replace financial instruments for the purpose of replacing LIBOR with other reference rates, by either changing the reference rate or adding or changing fallback provisions related to the reference rate. The requirements of this statement did not apply to the City for the current year.
57 Item #18. Page 77
Meeting Date: 3/28/2023 / Packet Page #: 431
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

1. SUMMARY OF SIGNFICANT ACCOUNTING POLICIES, Continued S. Implementation of New GASB Pronouncement, Continued
¾ GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans—an amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32 – The primary objectives of this Statement are to (1) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution other postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred compensation plans (Section 457 plans) that meet the definition of a pension plan and for benefits provided through those plans. ¾ GASB Statement No. 99, Omnibus 2022 – The primary objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing (1) practice issues that have been identified during implementation and application of certain GASB Statements and (2) accounting and financial reporting for financial guarantees. The requirements of this Statement did not apply to the City for the current fiscal year.

2. CASH AND INVESTMENTS
At June 30, 2022, cash and investments were reported in the accompanying financial statements as follows:

The City of Glendora maintains a cash and investment pool that is available for use for all funds. Each fund type's position in the pool is reported on the combined balance sheet as cash and investments. The City has adopted an investment policy, which authorizes it to invest in various investments. 58 Item #18. Page 78
Meeting Date: 3/28/2023 / Packet Page #: 432
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

2. CASH AND INVESTMENTS, Continued
The City had following cash and investments at June 30, 2022:

A. Demand Deposits
At June 30, 2022, the carrying amount of the City’s deposits was $1,260,297 and the bank balance was $2,013,417. The difference represents outstanding checks, deposits in transit and other reconciling items.

The California Government Code requires California banks and savings and loan associations to secure a City’s deposits by pledging government securities with a value of 110% of a City’s deposits. California law also allows financial institutions to secure a City’s deposit by pledging first trust deed mortgage notes having a value of 150% of a City’s total deposits. The City Treasurer may waive the collateral requirement for deposits that are fully insured up to $250,000 by the FDIC. The collateral for deposits is held in safekeeping by an authorized Agent of Depository recognized by the State of California Department of Banking.

The collateral for deposits with savings and loan associations is generally held in safekeeping by the Federal Home Loan Bank in San Francisco, California as an Agent of Depository. These securities are physically held in an undivided pool for all California public agency depositors. Under Government Code Section 53655, the placement of securities by a bank or savings and loan association with an “Agent of Depository” has the effect of perfecting the security interest in the name of the local governmental agency. Accordingly, all collateral held by California Agents of Depository are considered to be held for, and in the name of, the local governmental agency.
59 Item #18. Page 79
Meeting Date: 3/28/2023 / Packet Page #: 433
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

2. CASH AND INVESTMENTS, Continued
B. Investment Policy
Under provision of the City’s improvement policy, and in accordance with the California Government Code, the following investments are authorized:

C. Investments Authorized by Debt Agreements
The above investments do not address investment of debt proceeds held by a bond trustee or fiscal agent.

Investments of debt proceeds held by a bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. 60 Item #18. Page 80
Meeting Date: 3/28/2023 / Packet Page #: 434
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

2. CASH AND INVESTMENTS, Continued
D. Fair Value Measurement
At June 30, 2022, investments are reported at fair value. The following table presents the fair value measurements of investments on a recurring basis and the levels with GASB 72 fair value hierarchy in which the fair value measurements fall at June 30, 2022:

E. Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer of maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. The City’s investment policy that the City manages it exposure to interest rate risks by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities as that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations. At June 30, 2022, the City had the following investment maturities:
61 Item #18. Page 81
Meeting Date: 3/28/2023 / Packet Page #: 435
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

2. CASH AND INVESTMENTS, Continued
F. Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual rating, by Standard and Poor’s at June 30, 2022 for each investment type:

The actual rating for the “Other” category above as follows:

G. Concentration of Credit Risk
The City’s investment policy states that the City operates its investment pool with many state and selfimposed constraints. It does not buy stocks and it does not speculate. Assets shall be diversified to eliminate the risk of loss resulting from over concentration of assets in a specific maturity, a specific issuer, or a specific class of securities.

The City will diversify its investments by security type, institution and maturity/call dates. The City’s investment policy states that no more than 50% of the City’s total investment portfolio shall be invested in a single security type or with a single financial institution. The only exception to these maturity limits shall be the investment in U.S. Treasury securities and authorized pools. Unless matched to a specific cash flow, the City shall not directly invest in securities maturing more than five years from the date of purchase.

Investment Type
Fair Value at
June 30, 2022
Minimum
Legal
Rating AAA Other
Not Required
to be Rated
Local Agency Investment Fund 26,320,032 $ Not Rated - $ - $ 26,320,032 $ United States Government
Sponsored
Agency Securities 50,335,598 AAA 50,335,598 - -
Negotiable Certificates of Deposit 19,299,142 N/A - - 19,299,142 Corporate Notes 28,038,611 A 994,820 27,043,791 -
Money Market Funds 46,349 AAA - - 46,349
Held by Bond Trustee:

Money Market Mutual Funds 4 A 4 - -
$ 51,330,422 124,039,736 $ 27,043,791 $ 45,665,523 $
62 Item #18. Page 82
Meeting Date: 3/28/2023 / Packet Page #: 436
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

2. CASH AND INVESTTMENTS, Continued
G. Concentration of Credit Risk, Continued
At June 30, 2022, investment in any one issuer that represents 5% or more of total City investments is as follows:

H. Custodial Credit Risk
The custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover deposits or will not be able to recover collateral securities that are in the possession of a third party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty to a transaction, a government will not be able to recover the value of investment or collateral securities that are in the possession of the third party. At June 30, 2022, none of the City’s deposits or investments were exposed to custodial credit risk.

I. Local Agency Investment Fund
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California.

LAIF is overseen by the Local Agency Investment Advisory Board, which consists of five members, in accordance with State statute. The State Treasurer’s Office audits the fund annually. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. The City’s investment in LAIF at June 30, 2022 included a portion of pool funds invested in Structured Notes and Asset-Backed Securities.

Structured Notes: Debt securities (other than asset-backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or that have embedded forwards or options.

Asset-Backed Securities: Generally mortgage-backed securities that entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (for example, Collateralized Mortgage Obligations) or credit card receivables.

At June 30, 2022, the City had $26,320,032 invested in LAIF, which had invested 1.88% of the total pool investment funds in Structured Notes and Asset-Backed Securities. The LAIF fair value factor of

0.987125414 was used to calculate the fair value of the investments in LAIF. 63 Item #18. Page 83
Meeting Date: 3/28/2023 / Packet Page #: 437
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

3. RECEIVABLES
Government-Wide Financial Statements: At June 30, 2022, the Government-Wide Financial Statements show the following receivables, net of allowances for uncollectible amounts:

Fund Financial Statements: At June 30, 2022, the Fund Financial Statements show the following receivables:

A. Accounts Receivable
Accounts receivable consisted of amounts accrued in separate funds in the ordinary course of operations.

The total amount of accounts receivable for each major fund and nonmajor fund in the aggregate at June 30, 2022, were as follows:
64 Item #18. Page 84
Meeting Date: 3/28/2023 / Packet Page #: 438
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

3. RECEIVABLES, Continued
B. Taxes Receivable
At June 30, 2022, the City had taxes receivable from the County of Los Angeles and State of California in the following major funds and nonmajor funds in the aggregate:

C. Accrued Interest Receivable
Accrued Interest receivable consisted of interest from investments pooled by the City and was distributed among the funds according to their ending cash balances. The accrued interest receivable at June 30, 2022 was as follows:

D. Leases Receivable
Lease receivable activity for the year ended June 30, 2022 was as follows:

Government Funds:

General Fund 160,506 $
Nonmajor Funds 50,561
Total Governmental Funds 211,067 $
Proprietary Funds:

Water Fund 107,185 $
Total Proprietary Funds: 107,185
Total Interest Receivable 318,252 $
Deferred Inflows
of Resources
Balance at
June 30, 2021 Restatement Deletions
Balance at
June 30, 2022
Balance at
June 30, 2022
AT&T - 600 E. Gladstone $ 835,004 - $ $ 31,759 $ 803,245 $ 791,814 AT&T - 701 S. Elwood 1,528,133 - 10,305 1,517,828 1,511,201 AT&T - 1025 E. Sierra Madre 306,560 - 35,153 271,407 270,494 Verizon - 1028 S. Glendora 134,484 - 33,433 101,051 100,148 Verizon - 839 E. Leadora 156,042 - 35,641 120,401 119,326 T-Mobile - 16734 Arrow hwy 585,873 - 22,758 563,115 557,812 T-Mobile - 1636 E. Compromise Line 1,496,657 - 48,945 1,447,712 1,427,314 PacBell - SPT1636 CMPRMSE - 18,167 16,756 1,411 1,397
Pacbell - 159 N. Cullen 1,839,591 - 52,513 1,787,078 1,762,135 Pacbell - 1051 E. Sierra Madre 1,437,385 - 48,032 1,389,353 1,369,743 Verizon - 1028 S. Glendora 124,463 - 33,127 91,336 90,518 PW Golf Management - 200 W. Dawson 1,820,789 - 69,613 1,751,176 1,741,624 $ 10,283,148 - $ $ 438,035 $ 9,845,113 $ 9,743,526
Lease Receivable
65 Item #18. Page 85
Meeting Date: 3/28/2023 / Packet Page #: 439
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

3. RECEIVABLES, Continued
D. Leases Receivable, Continued
Cell Antenna Leases:

The City has entered into eleven (11) different lease agreements with various telecommunication companies, such as AT&T, Verizon, T-Mobile, and Sprint. Under these leases the lessees pay the City an initial annual lease payments ranging between $12,000 to $33,000 (with annual increases thereafter ranging from 3% to 10% per year). All the leases had an initial lease term of 5 years, with auto-renewal options ranging from two to seven 5-year terms. One lease had an addendum where the initial term was changed to 14 years with a 15-year extension and with two optional 5-year terms. All eleven lease receivables are measured as the present value of the future minimum rent payments expected to be received during the lease term at a discount rate of 2.19%. For the year ended June 30, 2022, the City recognized a total of $368,422 of lease revenue under these leases.

Ground Lease:

PW Golf Management Ground Lease – Glen Oaks Golf Course & Driving Range In July 2009, the City entered into a lease agreement with PW Golf Management to lease the Glen Oaks Golf Course and Driving Range. Under the lease, the lessee pays the City $66,000 per year (with a 5% increase every 5-year period) for every 5 years, with auto-renewal option for six additional five-year terms (Lessee is currently on year two (2) of the second additional five (5) year term). 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 2.19%. For the year ended June 30, 2022, the City recognized $69,613 of lease revenue under the lease.
66 Item #18. Page 86
Meeting Date: 3/28/2023 / Packet Page #: 440
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

3. RECEIVABLES, Continued
D. Leases Receivable, Continued
The future payment on the leases as of June 30, 2022 were as follows:
67 Item #18. Page 87
Meeting Date: 3/28/2023 / Packet Page #: 441
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

3. RECEIVABLES, Continued
E. Notes, Loans, and Advances Receivable
At June 30, 2022, the balances of notes and loans receivable and advances were as follows:

Home Rehabilitation Loans
The City provides financial assistance to qualifying low-income households in connection with the housing rehabilitation program through home rehabilitation loans. At June 30, 2022, the total outstanding balance was $1,369,931.

Business Rehabilitation Deferred Loans
The City’s Community Development Block Grant program provides low-income housing and economic assistance to qualifying households and businesses. These amounts have been recorded as loans receivable and classified as restricted fund balance in the Housing and Community Development Act Special Revenue Fund. The loans do not require monthly repayment. At June 30, 2022, the outstanding loan balance was $556,306.

Glendora Housing Investors, L.P.

On June 27, 2006, the former Glendora Community Redevelopment Agency (“Agency”) participation agreement with Glendora Housing Investors, L.P. for the construction of 87 affordable workforce housing units. As a result, the Agency loaned $2,750,000 to Glendora Housing Investors, L.P. Payments are due beginning on July 1, 2017 and continuing for 40 years. Interest shall begin accruing upon completion of the improvements at a rate of 3% per annum. On January 27, 2009, the City loaned an additional $1,900,000 to Glendora Housing Investors, L.P. The principal balance with all accrued unpaid interest is due and payable in full on the fifty-sixth anniversary of the January 27, 2009, date of the promissory note. Interest shall accrue at the long-term applicable federal rate. Upon dissolution of redevelopment agencies pursuant to Assembly Bill 1X26, the Affordable Housing Fund of the City of Glendora assumed the administration of the Affordable Housing Agreement with Glendora Housing Investors, L.P. This property is not part of the Long Term Property Management Plan. At June 30, 2022, the outstanding loan balance was in the amount of $6,331,662. 68 Item #18. Page 88
Meeting Date: 3/28/2023 / Packet Page #: 442
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

3. RECEIVABLES, Continued
E. Notes, Loans, and Advances Receivable, Continued
Monrovia Nursery Loan
On December 14, 2010, the City signed the resolution of 2010-46 to approve Monrovia Nursery Specific Plan to allow a 50 lot single-family residential subdivision project on certain property located on 34.5 acres in Glendora, California. The original loan amount was $370,610 and the outstanding balance at June 30, 2022 was $122,516.

Advance to Successor Agency
The City had previously loaned funds to the Agency in order to carry out Agency activities as provided for in Health and Safety Code Section 33000. ABX1 26 dissolved redevelopment agencies and contained language that stipulated that agreements, contracts or arrangements between the City that created the redevelopment agency are generally not binding on the Agency unless the Agency desires to enter or reenter into these agreements with the approval of its oversight board. On June 26, 2012, the Agency Oversight Board adopted Resolution 2012-09, approving an advance of $5,595,000 relating to these previous loans between the City of Glendora acting as a municipal Corporation and the City of Glendora, California acting as Successor Agency to the Glendora Community Redevelopment Agency.

Repayment of the loan will be made by the Successor Agency from the Redevelopment Property Tax Trust Fund based on the State of California Department of Finance approved Recognized Obligation Payments Schedule, with an interest rate not to exceed the Local Agency Investment Fund (LAIF) interest rate. The balance outstanding at June 30, 2022 was $5,427,723 including accrued interest.

4. INTERFUND TRANSACTIONS
A. Government-Wide Financial Statements
Internal Balances - At June 30, 2022, the City had the following internal receivables and payables, which represents internal borrowing and lending between the governmental activities and business-type activities:

Transfers: For the year ended June 30, 2022, the City had the following transfers:
69 Item #18. Page 89
Meeting Date: 3/28/2023 / Packet Page #: 443
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

4. INTERFUND TRANSACTIONS, Continued
B. Fund Financial Statements
Due to/from Other Funds: At June 30, 2022, the City had the following due to/from other funds:

The interfund balances were made to cover negative cash balances and other short-term loans at June 30, 2022.

Transfers In/Out: For the year ended June 30, 2022, the City had the following transfers in and out:

The General Funds transferred $2,640,059 to the City Capital Projects fund to transfer excess cash per reserve policy.

The General Funds transferred $3,262,233 to the Nonmajor Governmental Funds:
o $3,192,162 for Pension Obligation Bonds debt service payment. o $4,304 to provide funding for the landscape district expenditures. o $51,769 to the Energy Efficiency Project Debt Service Fund for lease payments. o $5,350 to subsidize a streetlight district zone.
o $8,648 to correct FY2021 metro finding.

The General Funds transferred $1,056,023 to Internal Service Funds:
o $1,056,023 for General Liability fund to transfer excess cash as per the reserve policy.

The nonmajor governmental funds transferred $527,931 to the nonmajor governmental funds:
o $152,931 for Pension Obligation Bonds debt service payment. o The Local Transit Prop C Fund transferred $375,000 to the Local Transit Prop A Fund to provide funding for Prop C eligible expenditures.

The Water Enterprise Fund transferred $38,264 to the nonmajor governmental funds mainly for lease Payments.
70 Item #18. Page 90
Meeting Date: 3/28/2023 / Packet Page #: 444
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

5. CAPITAL ASSETS
A. Governmental Activities
Summary of changes to the governmental activities capital assets for the year ended June 30, 2022:

Depreciation expense is charged to functions and programs based on their usage of the related assets.

The amounts allocated to each function or program are as follows:
71 Item #18. Page 91
Meeting Date: 3/28/2023 / Packet Page #: 445
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

5. CAPITAL ASSETS, Continued
B. Business-Type Activities
Summary of changes to the business-type activities capital assets for the year ended June 30, 2022:

Depreciation expenses charged to the business-type activities are as follows:

Balance
July 1, 2021 Transfers Additions Deletions
Balance
June 30, 2022
Capital assets, not being depreciated
Land 662,440 $ - $ 1,409,893 $ - $ 2,072,333 $
Water and pumping rights 4,715,599 - - - 4,715,599
Intangibles 223,845 - - - 223,845
Construction in progress 1,324,480 1,934,954 (646,064) 2,613,370 Total capital assets, not being depreciated 6,926,364 3,344,847 (646,064) 9,625,147 - Capital assets, being depreciated
Buildings and improvements 10,562,600 - - - 10,562,600
Machinery and equipment 63,743,618 - - - 63,743,618
Infrastructure 32,472,564 646,064 133,368 33,251,996 -
Total capital assets, being depreciated 646,064 106,778,782 133,368 107,558,214 - Less accumulated depreciation for:

Buildings and improvements (915,923) (211,744) - (1,127,667) - Machinery and equipment (29,311,665) (1,315,252) - (30,626,917) - Infrastructure (8,431,938) (713,016) - (9,144,954) -
Total accumulated depreciated (38,659,526) (2,240,012) - (40,899,538) - Total capital assets being depreciated, net 68,119,256 646,064 (2,106,644) 66,658,676 - Business-type activities capital assets, net $ - 75,045,620 $ 1,238,203 $ - $ 76,283,823 $ 72 Item #18. Page 92
Meeting Date: 3/28/2023 / Packet Page #: 446
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

6. LONG-TERM LIABILITIES
A. Governmental Activities
Summary of changes to the governmental activities long-term liabilities for the year ended June 30, 2022:
2019 Taxable Pension Obligation Bonds, Series A
In September 2019, the City of Glendora issued $64,420,000 taxable pension obligation bonds to pay down the City’s actuarial accrued liability. S&P Global Ratings assigned a “AAA” long-term rating to the City of Glendora Pension Obligation Bonds, with a “stable” outlook. The bonds bear a True Interest Cost (TIC) at 2.82% and the principal matures in amounts ranging from $1,485,000 to $3,480,000 through June 2044. The liability was allocated between the governmental activities and business-type activities.

The annual principal requirements for the governmental activities and the business-type activities to amortize the outstanding 2019 Pension Obligation Bond are as follows:

Pinnacle Public Finance
In June 2013, the City entered into a financing agreement for the Energy Efficiency Performance project with Pinnacle Finance Inc. with for principal balance of $1,015,000 and semi-annual payments which vary annually with an interest rate of 2.55%. At June 30, 2022, the accumulated depreciation of the financed equipment was $510,314.
73 Item #18. Page 93
Meeting Date: 3/28/2023 / Packet Page #: 447
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

6. LONG-TERM LIABILITIES, Continued
A. Governmental Activities, Continued
At June 30, 2022, the outstanding balance for the Pinnacle Public Finance agreement was $549,633.

Future payments under the agreement at June 30, 2022 are as follows:

Compensated Absences
The balance at June 30, 2022, was $823,171. See Note 8 for more detailed information.

Claims and Judgments
The balance at June 30, 2022, was $6,160,405. See Note 9 for more detailed information.

B. Business-Type Activities
Summary of long-term liabilities for the year ended June 30, 2022:
74 Item #18. Page 94
Meeting Date: 3/28/2023 / Packet Page #: 448
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

6. LONG-TERM LIABILITIES, Continued
B. Business-Type Activities, Continued
2012 Series A CSCDA Water and Wastewater Pooled Revenue Bonds - Original Issue $14,785,000 The California Statewide Communities Development Authority (CSCDA) issued Water Revenue Bonds dated May 30, 2012, of which $14,785,000 was owed by the City of Glendora. The CSCDA is a joint exercise of powers authority duly organized on June 1, 1988. It operates pursuant to the California Government Code and an agreement by and among various cities, counties and special districts, and is qualified to issue the bonds under the law. The purpose of the bonds was to advance refund portions of the 2003 Series A and 2004 Series C CSCDA Water and Wastewater Pooled Revenue Bonds which were for public capital improvements, in effect reducing the aggregate debt service payments by almost $0.44 million over the 14 years from issuance and obtaining an economic gain (difference between the present values of the old and new debt service payments) of $0.16 million.

The interest payments on the bonds are payable at the rate of 1.00% to 5.00%. Interest is payable on October 1 and April 1, commencing October 1, 2012. Principal is due annually beginning on October 1, 2014, in amounts ranging from $535,000 to $1,220,000. The bonds are payable from the net revenues of the Water Enterprise Fund.

The annual debt service requirements for the 2012 Series A Water Revenue Bonds at June 30, 2022 were as follows:
75 Item #18. Page 95
Meeting Date: 3/28/2023 / Packet Page #: 449
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

6. LONG-TERM LIABILITIES, Continued
B. Business-Type Activities, Continued
2016 Series A Water Revenue Refunding Bonds - Original Issue $8,395,000 On January 26, 2016, the City refunded the 2006 Series A CSCDA bonds with the 2016 Series A Water Revenue Refunding bonds. The purpose of the bonds was to advance refund the remaining 2006 Series A CSCDA Water and Wastewater Pooled Revenue Bonds which were issued for public capital improvements, in effect reducing the aggregate debt service payments by almost $1.8 million over the 17 years from issuance, and obtaining an economic gain (difference between the present values of the old and new debt service payments) of $1.5 million. On March 2, 2017, the outstanding 2006 Series A bonds were redeemed.

The interest on the bonds is payable at rates of 2.00% to 5.00%. Interest is payable on October 1 and April 1, commencing October 1, 2016. Principal is due annually beginning on October 1, 2016, in amounts ranging from $350,000 to $690,000. The bonds are payable from the net revenues of the Water Enterprise Fund.

The annual debt service requirements for the 2016 Series A Water Revenue Refunding Bonds at June 30, 2022 were as follows:
2019 Taxable Pension Obligation Bonds, Series A
See Note 7 A for disclosure.

Compensated Absences
The balance at June 30, 2022, was $182,789 See Note 8 for more detailed information.

C. Fiduciary Fund
The Successor Agency pledged, as security for bonds issued, either directly or through the Financing Authority, a portion of tax increment revenue (including Low and Moderate Income Housing set-aside and pass through allocations) that it receives. The bonds issued were to provide financing for various capital projects, accomplish Low and Moderate Income Housing projects and to defease previously issued bonds. Assembly Bill 1X 26 provided that upon dissolution of the Glendora Community Redevelopment Agency, property taxes allocated to redevelopment agencies no longer were deemed tax increment but rather property tax revenues and will be allocated to successor agencies to make payments on the indebtedness incurred by the dissolved redevelopment agencies. Total principal and interest remaining on the bonds is $8,074,113 with annual debt service requirements indicated below. For the current year, the debt service obligation on the bonds was $2,042,893 and taxes received to pay enforceable obligations were in the amount totaled to $2,963,052. 76 Item #18. Page 96
Meeting Date: 3/28/2023 / Packet Page #: 450
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

6. LONG-TERM LIABILITIES, Continued
C. Fiduciary Fund, Continued
The following long-term debt was transferred from the Glendora Community Redevelopment Agency to the Successor Agency on February 1, 2012, as a result of the dissolution. A description of long-term debt outstanding (excluding defeased debt) of the Successor Agency at June 30, 2022, follows:

Loan from the City of Glendora
The City of Glendora had previously loaned funds to the former Glendora Community Redevelopment Agency in order to carry out Agency activities as provided for in Health and Safety Code Section 33000.

ABX1 26 dissolved redevelopment agencies and contained language that stipulated that agreements, contracts or arrangements are generally not binding on the successor agency unless the successor agency desires to enter or re-enter with the approval of its oversight board. On June 26, 2012, the Oversight Board of the Successor Agency adopted Resolution 2012-09, approving an advance of $5,595,000 relating to these previous loans between the City of Glendora, acting as a Municipal Corporation and the City of Glendora acting as Successor Agency to the Glendora Community Redevelopment Agency. The City has accrued interest due on the loans since inception. The loan balance at June 30, 2022 was $5,427,722. 2003 Tax Allocation Bonds, Nontaxable Series A and B - Original Issue $ 16,070,000 On September 1, 2003, the Public Financing Authority issued on behalf of the Agency, $11,255,000 in Series A Nontaxable Tax Allocation Bonds and $4,815,000 in Series B Taxable Tax Allocation Bonds. The proceeds of the Series A Bonds were used to redeem the 1993 Revenue Tax Allocation Bonds related to Project Area No. 1 in the amount of $3,215,000, to finance redevelopment activities within Project Area No. 1, to satisfy costs of issuance and to set aside reserve requirements pursuant to escrow agreements.

Principal payments on the Series A Bonds are due annually beginning on September 1, 2004, and continuing through 2024. Installments range from $100,000 to $1,500,000 and interest is payable semiannually with rates ranging from 2.0% to 5.0%. 77 Item #18. Page 97
Meeting Date: 3/28/2023 / Packet Page #: 451
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

6. LONG-TERM LIABILITIES, Continued
C. Fiduciary Fund, Continued
The annual requirements to amortize the outstanding bond indebtedness at June 30, 2022, including interest, are as follows:
2006 Revenue Bonds. Series B- Original Issue $6,945.000 On March 29, 2006, the Agency issued $6,945,000 in Series B Revenue Tax Allocation Bonds. The proceeds of the bonds were used to fund the completion of the infrastructure improvements related to the Diamond Ridge and Pompei Park projects within Project Area No. 1 boundaries.

Principal payments on the bonds are due annually beginning on September 1, 2009, and continuing through 2025, in installments ranging from $235,000 to $1,910,000. Interest is payable semi-annually with rates ranging from 3.25% to 4.50%.

The annual debt service requirements to amortize the 2006 Revenue Tax Allocation Bonds outstanding at June 30, 2022 are as follows:

7. COMPENSATED ABSENCES
The following is a summary of compensated absences payable transactions for the year ended June 30, 2022:
78 Item #18. Page 98
Meeting Date: 3/28/2023 / Packet Page #: 452
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

7. COMPENSATED ABSENCES, Continued
All vested vacation and compensatory leave time is recognized as an expense and as a liability in the businesstype funds at the time the liability vests. The long-term portion of compensated absences payable has been accrued for the Governmental Activities on the Government-Wide Financial Statement. In prior years, the General Fund and Water Fund have typically been used to liquidate these liabilities. There is no fixed payment schedule to pay these liabilities.

8. 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; injuries to employees; and natural disasters. The City maintains self-insurance programs for workers’ compensation and general public liability up to a maximum of $500,000 and $300,000 per occurrence, respectively. General liability claims, which exceed the limit, are insured through Independent Cities Risk Management Authority (“ICRMA”) up to a maximum per incident of $3,000,000.

Workers’ compensation claims that exceed the limit are insured by ICRMA up to the California statutory limits for workers' compensation.

The City is a member of the ICRMA, a public entity risk pool currently operating as a common risk management and insurance program for 15 California cities. The City pays an annual premium to the pool for its excess general liability insurance coverage. The agreement for information of the ICRMA provides that the pool will be self-sustaining through member premiums. The City continues to carry commercial companies for all other risks of loss, which include property insurance, earthquake and flood, public official bond, boiler and machinery, group accident, crime shield, and special events insurance.

Estimates for all liabilities, up to the self-insured levels, have been accrued in the Workers’ Compensation and the General Liability Self-Insurance Internal Service Funds including an estimate for incurred but not reported claims. Estimates are based on recommended reserves established by the City’s third-party administrators who administer the City’s claims and insurance programs. There have been no significant changes in insurance coverage as compared to last year and settlements have not exceeded coverage in each of the past three fiscal years.

The ICRMA has published its own financial report for the year ended June 30, 2022, which can be obtained from Independent Cities Risk Management Authority, 18201 Von Karman, Suite 200, Irvine, California.

Changes in the balances of claims liabilities for the current and the last two fiscal years follow:

Year Ended
Annual
Claims Payable
July 1
Current Year
Claims and
Changes
in Estimates
Current Year
Claim
Payments
Balance
June 30
Due Within
One Year
June 30, 2020 5,980,148 $ 2,559,494 $ (1,414,956) $ 7,124,686 $ 4,430,302 $ June 30, 2021 7,124,686 1,251,148 (898,194) 7,477,640 4,590,309 June 30, 2022 7,477,640 840,056 (2,157,291) 6,160,405 3,395,934 79 Item #18. Page 99
Meeting Date: 3/28/2023 / Packet Page #: 453
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

9. EMPLOYEE RETIREMENT PLANS
A. Defined Benefit Pension Plans
The following summarizes the net pension liabilities and related deferred outflows of resources and deferred inflows of resources at June 30, 2022 with the corresponding pension expenses for the year then ended:
80 Item #18. Page 100
Meeting Date: 3/28/2023 / Packet Page #: 454
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

9. EMPLOYEE RETIREMENT PLANS, Continued
A. Defined Benefit Pension Plans, Continued
General Information About the Pension Plan
Plan Description
The City contributes to the California Public Employees Retirement System “CalPERS”), an agent multiple-employer defined benefit pension plan for miscellaneous employees and a cost-sharing multiple-employer defined benefit plan for safety employees. CalPERS acts as a common investment and administrative agent for participating public entities within the State of California. Benefit provisions and all other requirements are established by state statue and City ordinance. A full description of the pension plan regarding number of employees covered, benefit provisions, assumptions (for funding, but not accounting purposes), and membership information is listed in the June 30, 2020 Annual Actuarial Valuation Report. This report and CalPERS’ audited financial statements, are publicly available reports that can be obtained at CalPERS’ website under Forms and Publications.

Benefit Provided
CalPERS provides retirement and disability benefits, annual cost-of-living adjustments, and death benefits to plan members and beneficiaries. Benefit provisions under both plans are established by State Statute and City Resolution as follows:

Classic Tier 2 PEPRA
Hire Date May 1, 2012
Between May 1
through
December 31,
2012
After
December 31, 2012
Benefit formula 2.5% @ 55 2.0% @ 60 2.0% @ 62
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments Monthly for Life Monthly for Life Monthly for Life Retirement age Minimum 50 yrs Minimum 50 yrs Minimum 50 yrs Monthly benefits, as a % of eligible compensation

2.0%-2.5%,
50yrs-55+ yrs,
respectively

1.1%-2.0%,
50yrs-60 yrs,
respectively

1.0%-2.0%,
52yrs-62yrs
respectively
Required employee contribution rates 8.00% 7.00% 6.25%
Required employer contributions rates (FY21-22) 9.470% 9.470% 9.470% Miscellaneous Agent Plans
81 Item #18. Page 101
Meeting Date: 3/28/2023 / Packet Page #: 455
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

9. EMPLOYEE RETIREMENT PLANS, Continued
A. Defined Benefit Pension Plans, Continued
General Information About the Pension Plan, Continued
Participants are eligible for non-industrial disability retirement if they become disabled and have at least 5 years credited service. There is no special age requirement. The standard non-industrial disability retirement benefit is a monthly allowance equal to 1.8 percent of final compensation, multiplied by service years.

Industrial disability benefits are not offered to miscellaneous employees. The City provides industrial disability retirement benefits to safety employees only. The industrial disability retirement benefit is a monthly allowance equal to 50 percent of final compensation.

An employee's beneficiary may receive the basic death benefit if the employee becomes deceased while actively employed. The employee must be actively employed with the City to be eligible for this benefit.

An employee's survivor who is eligible for any other pre-retirement death benefit may choose to receive that death benefit instead of this basic death benefit. The basic death benefit is a lump sum in the amount of the employee's accumulated contributions, where interest is currently credited at 7.5 percent per year, plus a lump sum in the amount of one month’s salary for each completed year of current service, up to a maximum of six month’s salary. For purposes of this benefit, one month's salary is defined as the member's average monthly full-time rate of compensation during the 12 months preceding death. Upon the death of a retiree, a one-time lump sum payment of $500 will be made to the retiree’s designated survivor(s), or to the retiree’s estate.

Benefit terms provide for annual cost-of-living adjustments to each employee’s allowance. Beginning the second calendar year after the year of retirement, retirement and survivor allowances will be annually adjusted on a compound basis by 2 percent.
82 Item #18. Page 102
Meeting Date: 3/28/2023 / Packet Page #: 456
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

9. EMPLOYEE RETIREMENT PLANS, Continued
A. Defined Benefit Pension Plans, Continued
General Information About the Pension Plan, Continued
Employees Covered by Benefit Terms
At June 30, 2020, the valuation date, the following number of employees were covered by the benefit terms:

Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (“PERL”) requires that the employer contribution rates for all public employers 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 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.

The required contribution rates are shown in the Benefit Provided Section at pages 77 and 78. 83 Item #18. Page 103
Meeting Date: 3/28/2023 / Packet Page #: 457
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

9. EMPLOYEE RETIREMENT PLANS, Continued
A. Defined Benefit Pension Plans, Continued
Net Pension Liability
Actuarial Methods and Assumption Used to Determine Total Pension Liability The June 30, 2020 valuation was rolled forward to determine the June 30, 2021 total pension liability, based on the following actuarial methods and assumptions:

Change of Assumptions
For the measurement date June 30, 2021, the following changes in assumptions occurred:
x Discount rate changed from 2.45% as of June 30, 2020, to 1.92% as of June 30, 2021. x Updated demographic assumptions from 2017 CalPERS experience study to 2021 Experience Study.

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

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses. 84 Item #18. Page 104
Meeting Date: 3/28/2023 / Packet Page #: 458
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

9. EMPLOYEE RETIREMENT PLANS, Continued
A. Defined Benefit Pension Plans, Continued
Net Pension Liability, Continued
Long-Term Expected Rate of Return, Continued
The expected real rates of return by asset class are as followed:

Discount Rate
The discount rate used to measure the total pension liability was 7.15%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members.

Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability. 85 Item #18. Page 105
Meeting Date: 3/28/2023 / Packet Page #: 459
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

9. EMPLOYEE RETIREMENT PLANS, Continued
A. Defined Benefit Pension Plans, Continued
Net Pension Liability, Continued
Liquidating Net Pension Liability
Pension liabilities are liquidated principally by all the funds.

Changes in the Net Pension Liability
The following table shows the changes in net pension liability for the City’s miscellaneous plan recognized over the measurement period.
86 Item #18. Page 106
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City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

9. EMPLOYEE RETIREMENT PLANS, Continued
A. Defined Benefit Pension Plans, Continued
Changes in the Net Pension Liability, Continued
Proportionate Share of Net Pension Liability and Pension Expense The following table shows the City’s safety plan’s proportionate share of the risk pool collective net pension liability over the measured period.

The following is the approach established by the plan actuary to allocate the net pension liability and pension expense to the individual employers within the risk pool. (1) In determining a cost-sharing plan’s proportionate share, total amounts of liabilities and assets are first calculated for the risk pool as a whole on the valuation date (June 30, 2020). The risk pool's fiduciary net position ("FNP") subtracted from its total pension liability ("TPL") determines the net pension liability (“NPL”) at the valuation date.
(2) Using standard actuarial roll forward methods, the risk pool TPL is then computed at the measurement date (June 30, 2021). Risk pool FNP at the measurement date is then subtracted from this number to compute the NPL for the risk pool at the measurement date. For purposes of FNP in this step and any later reference thereto, the risk pool’s FNP at the measurement date denotes the aggregate risk pool’s FNP at June 30, 2021 less the sum of all additional side fund (or unfunded liability) contributions made by all employers during the measurement period (2020-21). (3) The individual plan's TPL, FNP and NPL are also calculated at the valuation date. TPL is allocated based on the rate plan's share of the actuarial accrued liability. FNP is allocated based on the rate plan's share of fair value assets.
(4) Two ratios are created by dividing the plan's individual TPL and FNP at the valuation date from (3) by the amounts in step (1), the risk pool's total TPL and FNP, respectively. (5) The plan's TPL at the Measurement Date is equal to the risk pool TPL generated in (2) multiplied by the TPL ratio generated in (4). The plan’s FPN at the Measurement Date is equal to the FNP generated in (2) multiplied by the FNP ratio generated in (4) plus any additional side fund (or unfunded liability) contributions made by the employer on behalf of the plan during the measurement period. (6) The plan's NPL at the Measurement Date is the difference between the TPL and FNP calculated in (5).
87 Item #18. Page 107
Meeting Date: 3/28/2023 / Packet Page #: 461
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

9. EMPLOYEE RETIREMENT PLANS, Continued
A. Defined Benefit Pension Plans, Continued
Changes in the Net Pension Liability, Continued
Proportionate Share of Net Pension Liability and Pension Expense Deferred outflows of resources, deferred inflows of resources, and pension expense are allocated based on the City’s share of contributions made during the measurement period.

The city’s proportionate share of the new pension liability was as follows:

Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the net pension liability of the plans at the measurement date, calculated using the discount rate of 7.15%, as well as what the net pension liability would be if it were calculated using a discount rate that is 1 percentage-point lower (6.15%) or 1 percentage-point higher (8.15%) than the current rate:

Pension Plan Fiduciary Net Position
Detailed information about the plan’s fiduciary net position is available in the separately issued CalPERS financial report.

Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions For the year ending June 30, 2021, the City recognized pension expense in the amounts of $(2,524,973) and $(23,674,154) for the miscellaneous plan and safety plan, respectively. 88 Item #18. Page 108
Meeting Date: 3/28/2023 / Packet Page #: 462
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

9. EMPLOYEE RETIREMENT PLANS, Continued
A. Defined Benefit Pension Plans, Continued
Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions, Continued At measurement date of June 30, 2021, the City has deferred outflows and deferred inflows of resources related to pensions as follows:

The amounts above are net of outflows and inflows recognized in the 2020-2021 measurement period expense.

The expected average remaining service lifetime (“EARSL”) is calculated by dividing the total future service years by the total number of plan participants (active, inactive, and retired). The EARSL for the miscellaneous plan and the safety risk pool for the 2020-21 measurement period is 2.4 and 3.7 years, which was obtained by dividing the total service years of 1,560 and 561,622 (the sum of remaining service lifetimes of the active employees) by 642 and 150,648 (the total number of participants: active, inactive, and retired), respectively.
89 Item #18. Page 109
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City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

9. EMPLOYEE RETIREMENT PLANS, Continued
A. Defined Benefit Pension Plans, Continued
Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions, Continued $1,235,180 and $1,447,354 reported as deferred outflows of resources related to pensions for miscellaneous plan and safely plan, respectively, resulting from the City’s contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability for the miscellaneous plan and as reduction to the collective net pension liability for the safety plan in the year ending June 30, 2023. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in the future pension expense as follows:

B. Defined Contribution Pension Plan
The City provides pension benefits for all of its part-time employees through a defined contribution plan.

In a defined contribution plan, benefits depend solely on amounts contributed to the plan plus investment earnings. The plan is administered by MidAmerica Administrative and Retirement Solutions.

All part-time employees are eligible to participate from the date of employment. Federal legislation requires contributions of at least 7.5% to a retirement plan, and City Council resolved to match the employees’ contributions of 3.75%. The City’s contributions for each employee (and interest earned by the accounts) are fully vested immediately.

For the year ended June 30, 2022, the City’s payroll covered by the plan was $906,981. The City made employer contributions of $33,981 (3.75% of current covered payroll), and employees contributed $33,981 (3.75% of current covered payroll). Number of participants of the Plan at June 30, 2022 were 190. 90 Item #18. Page 110
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City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

9. EMPLOYEE RETIREMENT PLANS, Continued
C. Other Postretirement Health Care Benefits
At June 30, 2022, net OPEB liability and related deferred outflows of resources and deferred inflows of resources are as follows:

General Information About the OPEB Plan
Plan Description
The City provides a single-employer other postemployment health care benefit to Glendora’s Executive Managers, General Employees, Management, Police, and Police Management who retire after a minimum of 10 to 20 years with a regular service retirement and who, at the time of retirement, have a minimum balance of either 500 hours (for Management) or 1,000 hours (for General Employees) of accumulated sick leave. The City will provide a supplemental medical payment to age 65. Payments are made as follows: $100 per month for mid-managers and general employees to a maximum of $1,200; $300 per month for department heads to a maximum of $3,600; $200 per month for police officers to a maximum of $2,400; and $300 per month for police management to a maximum of $3,600. In addition to the temporary additional benefits described above, all employees who retire from the City and continue their medical coverage through CalPERS receive a monthly lifetime contribution from the City. This contribution is $143 and $149 per month during calendar years of 2021 and 2022, respectively, except for general employees who receive $200 per month. Benefit liabilities now also include the indirect (implicit) subsidy created when pre-Medicare retirees pay the same premiums as active employees. 91 Item #18. Page 111
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City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

9. EMPLOYEE RETIREMENT PLANS, Continued
C. Other Postretirement Health Care Benefits, Continued General Information About the OPEB Plan, Continued
Eligibility and Membership Covered by Benefit Terms
Medical coverage is currently provided through CalPERS as permitted under the Public Employees’ Medical and Hospital Care Act (PEMHCA). This coverage requires the employee to satisfy the requirements for retirement under CalPERS, which requires attainment of age 50 (age 52, if a miscellaneous member new to PERS on or after January 1, 2013) with 5 years of State or public agency service or approved disability retirement. In addition, the employee must begin his or her retirement warrant within 120 days of terminating employment with the City to be eligible to continue medical coverage through the City and be entitled to the PEMHCA subsidy described below.

If an eligible employee is not already enrolled in the medical plan, he or she may enroll within 60 days of retirement or during any future open enrollment period. Coverage may be continued at the retiree’s option for his or her lifetime. Survivors may also continue coverage. Membership in the plan consisted of the follow at June 30, 2021 valuation date:

Contributions
The obligation of the City to contribute to the plan is established and may be amended by the City Council. For the year ended June 30, 2022 the City made contribution on pay-as-you-go basis.

Net OPEB Liability
The City's net OPEB liability was measured as of June 30, 2021, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2021. 92 Item #18. Page 112
Meeting Date: 3/28/2023 / Packet Page #: 466
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

9. EMPLOYEE RETIREMENT PLANS, Continued
C. Other Postretirement Health Care Benefits, Continued Actuarial Methods and Assumptions Used to Determined Total OPEB Liability The total OPEB liability in the June 30, 2021 actuarial valuation was determined using the following actuarial methods and assumptions, applied to all periods included in the measurement period, unless otherwise specified:

Changes in Assumptions:

During measurement date June 30, 2021, there were the following changes in assumptions:
x Discount Rate: discount rate changed from 2.45% as of June 30, 2020, to 1.92% as of June 30, 2021, based on municipal bond index.
x Demographic Assumptions" updated from2017 CalPERS experience study to CalPERS 2021 experience study.
x Medical Trend: updated from Getezen 2019_b to Getezen 2022_b healthcare trend model. 93 Item #18. Page 113
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City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

9. EMPLOYEE RETIREMENT PLANS, Continued
C. Other Postretirement Health Care Benefits, Continued Change in Net OPEB Liability
Sensitivity of the Net OPEB Liability to Change in the Discount Rate The following presents the total OPEB liability of the City, as week as what the City’s total OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (0.92 percent) or 1-percentage-point higher (2.92 percent) than the current discount rate:

Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the total OPEB liability of the City, as well as what the City’s total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower or 1- percentage-point higher than the current healthcare cost trend rates:
94 Item #18. Page 114
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City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

9. EMPLOYEE RETIREMENT PLANS, Continued
C. Other Postretirement Health Care Benefits, Continued OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the measurement period ended June 30, 2021, the City recognized OPEB expense of $616,954. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

The gains and losses are amortized over the expected average remaining service life. The expected average remaining service life is 8.5 years for employees covered by the OPEB plan benefit terms as of the valuation date (the beginning of the measurement period).

The $354,337 reported as deferred outflows of resources related to OPEB resulting from the City’s contributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability in the year ending June 30, 2023. Other amount reported as deferred inflows of resources related to OPEB will be recognized in the future OPEB expense as follow:
95 Item #18. Page 115
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City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

10. CONTINGENCIES
Liabilities
The City is a defendant in various lawsuits which have arisen in the normal course of business. There are certain personal injury lawsuits, which have been denied by the City Council. The outcome and eventual liability to the City, if any, in these cases are not known at this time. After reviewing these lawsuits with legal counsel, management estimates that the potential claims against the City, not covered by insurance, resulting from such litigation would not materially affect the financial statements of the City.

Grants
Under the terms of federal and state grants, periodic audits are required and certain costs may be questioned as not being appropriate expenditures under the terms of the grants. Such audits could lead to reimbursement to the grantor agencies. City management believes disallowances, if any, would not materially affect the financial statements of the City.

Commitments
The City had contractual outstanding commitments, including encumbrances in various funds totaling $4,993,970 at June 30, 2022 as follows:

Outstanding
Commitment
General Fund 408,002 $
City Capital Projects Fund 72,785
American Rescue Plan Act Fund 67,540
Non-major Governmental Funds 1,741,533
Water Enterprise Fund 2,533,588
Internal Service Funds 170,522
Total 4,993,970 $
96 Item #18. Page 116
Meeting Date: 3/28/2023 / Packet Page #: 470
City of Glendora
Notes to Basic Financial Statements
For the Year Ended June 30, 2022

11. OTHER REQUIRED DISCLOSURES
A. Expenditures over Appropriations
For the year ended June 30, 2022, the following funds had expenditures over appropriations:

B. Deficit Fund Balances/Net Position
At June 30, 2022, the following funds had deficit fund balances or net positions:

The government funds’ deficits will be eliminated upon receipt of Grant Funds in the future years. The internal Service Fund deficit will be eliminated through future charges to user departments. . Appropriation Expenditures
Expenditures
over
Appropriation
Governmental Funds:

Supplemental law Enforcement Services Special Revenue Fund Public Safety $ 124,121 $ 126,766 $ (2,645)
Affordable Housing Special Revenue Fund
General government 49,084 50,605 (1,521)
Beverage Recycling Grant Special Revenue Fund
Public Works - 131 (131)
Step OTS Grant Special Revenue Fund
Capital outlay 22,775 - (22,775)
Housing Authority Special Reveneu Funds
General government 84,497 89,819 (5,322)
Pension Obligation Bonds Debt Service Funds
General government 3,750 4,060 (310)
97 Item #18. Page 117
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98 Item #18. Page 118
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REQUIRED

SUPPLEMENTARY INFORMATION
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100
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City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes 37,043,185 $ 37,043,185 $ 38,719,858 $ 1,676,673 $ Licenses and permits 1,623,247 1,623,247 1,846,770 223,523 Intergovernmental 330,000 330,000 343,576 13,576
Charges for services 1,625,135 1,625,135 2,056,543 431,408 Use of money and property 1,293,520 1,293,520 (1,897,277) (3,190,797) Fines and forfeitures 218,000 218,000 311,747 93,747
Miscellaneous 25,550 25,550 47,938 22,388
Total revenues 42,158,637 42,158,637 41,429,155 (729,482) EXPENDITURES:

Current:

General government 3,484,898 3,451,830 3,157,869 293,961 Public safety 18,576,400 18,720,790 17,920,099 800,691
Community services 2,701,701 2,748,101 2,563,801 184,300 Library 2,297,817 2,305,673 1,997,296 308,377
Public works 6,549,490 7,039,176 6,117,795 921,381
Capital outlay - 24,280 - 24,280
Total expenditures 33,610,306 34,289,850 31,756,860 2,532,990

REVENUES OVER (UNDER)
EXPENDITURES 8,548,331 7,868,787 9,672,295 1,803,508
OTHER FINANCING SOURCES (USES):

Transfers in 2,982,823 2,982,823 - (2,982,823)
Transfers out (3,215,668) (7,738,087) (6,958,315) 779,772 Total other financing sources (uses) (232,845) (4,755,264) (6,958,315) (2,203,051) Net change in fund balances $ 3,113,523 8,315,486 $ 2,713,980 (399,543) $ FUND BALANCES:

Beginning of year 30,001,339
End of year $ 32,715,319
Budgeted Amounts
101
Item #18. Page 121
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City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual American Rescue Plan Act
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 7,525,063 $ 7,525,063 $ 1,935,240 $ (5,589,823) $ Total revenues 7,525,063 7,525,063 1,935,240 (5,589,823) EXPENDITURES:

Current:

Community services - 932,460 113,074 819,386
Public works - 1,870,000 1,822,166 47,834
Capital outlay - 4,722,603 - 4,722,603
Total expenditures - 7,525,063 1,935,240 5,589,823

REVENUES OVER (UNDER)
EXPENDITURES 7,525,063 - - -
Net change in fund balances $ - 7,525,063 $ - - $
FUND BALANCES:

Beginning of year -
End of year $ -
Budgeted Amounts
102
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103
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City of Glendora
Required Supplementary Information
For the year ended June 30, 2022
Miscellaneous Plan
Schedule of Changes in the Net Pension Liability and Related Ratios - Last 10 Years* Measurement Period 20141 2015 2016

TOTAL PENSION LIABILITY
Service cost $ 1,655,381 $ 1,510,574 $ 1,588,319
Interest 6,337,872 6,607,743 6,851,396
Differences between expected and actual experience (296,892) - (447,338) Changes in assumptions (1,573,360) - -
Benefit payments, including refunds of employee contributions (3,982,032) (4,377,624) (4,672,043) Net change in the total pension liability 4,011,221 1,870,441 3,320,334 Total pension liability - beginning 85,668,278 89,679,499 91,549,940 Total pension liability - ending (a) $ 89,679,499 $ 91,549,940 $ 94,870,274

PLAN FIDUCIARY NET POSITION
Contributions - employer $ 1,372,865 $ 1,519,204 $ 1,758,283 Contributions - employee 699,989 797,313 780,076
Net investment income 10,755,906 1,612,178 371,390
Benefit payments, including refunds of employee contributions (3,982,032) (4,377,624) (4,672,043) Plan to plan resource movement - - -
Administrative expense (102,993) - (43,013)
Other miscellaneous income (expense) - - -
Net change in plan fiduciary net position 8,846,728 (551,922) (1,805,307) Plan fiduciary net position - beginning 62,282,267 71,128,995 70,577,073 Plan fiduciary net position - ending (b) $ 71,128,995 $ 70,577,073 $ 68,771,766 Net pension liability - ending (a) - (b) $ 18,550,504 $ 20,972,867 $ 26,098,508 Plan fiduciary net position as a percentage of the total pension liability 79.31% 77.09% 72.49%
Covered payroll $ 9,403,438 $ 9,032,913 $ 9,731,754
Net pension liability as a percentage of covered payroll 197.27% 232.18% 268.18% 1 Notes to the Schedule:

Historical information is presented only for measurement periods for which GASB No. 68 is presented for periods after GASB 68 implementation in 2013-14. Additional years of information will be displayed as it becomes available.

Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 30, 2017 valuation date. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes). 104
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2017 2018 2019 2020 2021
$ 1,704,274 $ 1,712,186 $ 1,678,027 $ 1,507,514 $ 1,587,545 6,946,828 7,181,159 7,442,113 7,765,992 7,900,746
(1,644,990) 405,202 64,380 (1,077,278) -
5,610,332 (691,188) 1,580,147 - -
(5,058,663) (5,124,768) (5,457,056) (6,713,517) (5,989,619) 7,557,781 3,482,591 3,727,464 4,140,136 2,421,394
94,870,274 102,428,055 105,910,646 109,638,110 113,778,246 $ 102,428,055 $ 105,910,646 $ 109,638,110 $ 113,778,246 $ 116,199,640 $ 2,086,064 $ 2,161,517 $ 2,502,796 $ 32,093,707 $ 1,067,740 793,140 708,809 742,098 752,040 764,782
7,572,564 6,214,046 5,107,821 5,197,040 24,697,477
(5,058,663) (5,124,768) (5,457,056) (6,713,517) (5,989,619) - (181) - - -
(101,537) (115,411) (55,440) (113,526) (111,626)
(219,168) - 181 - -
5,291,568 3,624,844 2,840,400 31,215,744 20,428,754
68,771,766 74,063,334 77,688,178 80,528,578 111,744,322 $ 74,063,334 $ 77,688,178 $ 80,528,578 $ 111,744,322 $ 132,173,076 $ 28,364,721 $ 28,222,468 $ 29,109,532 $ 2,033,924 $ (15,973,436)

72.31% 73.35% 73.45% 98.21% 113.75%
$ 9,634,110 $ 9,809,142 $ 9,706,872 $ 9,192,158 $ 9,854,409 294.42% 287.72% 299.89% 22.13% -162.09%
Changes in Assumptions: In 2019 and 2020, there were no changes of assumptions. In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate. In 2017, the discount rate was reduced from

7.65 percent to 7.15 percent. In 2016, there were no changes. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense.) In 2014, amounts reported were based on the 7.5 percent discount rate. 105
Item #18. Page 125
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City of Glendora
Required Supplementary Information
For the year ended June 30, 2022
Schedule of Pension Plan Contributions - Last 10 Years* 20141 2015 2016
Miscellaneous Plan
Actuarially determined contribution $ 1,372,865 $ 1,519,204 $ 1,758,283 Contributions in relation to actuarially deemed contributions (1,372,865) (1,519,204) (1,758,283) Contribution deficiency (excess) $ - $ - $ -
Covered payroll2 $ 9,032,913 9,403,438 $ 9,731,754 $
Contributions as a percentage of covered payroll 14.60% 16.82% 18.07% Notes to Schedule:

Methods and assumptions used to determine contribution rates:

Actuarial cost method
Amortization method
Asset valuation method
Inflation
Salary increases
Payroll Growth
Investment rate of return
Retirement age
Mortality

2.50%
varies by entry age and service

2.75%

7.15%
The probabilities of Retirement are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015.

The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Pre-retirement and Post-retirement mortality rates include 20 years of projected mortality improvement using 90% of Scale MP-2016 published by the Society of Actuaries. 15 year smoothed fair
1 Historical information is presented only for measurement periods for which GASB No. 68 is presented for periods after GASB 68 implementation in 2013-14. Additional years of information will be displayed as it becomes available.
2 Includes one year's payroll growth using 2.75 percent payroll growth assumption for fiscal years ended June 30, 2018-21; 3.00 percent payroll growth assumption for fiscal years endid June 30, 2014-17.

The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2021- 22 were derived from the June 30, 2019 funding valuation report.

Entry Age Normal Cost Method
Level percentage of payroll
106
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2017 2018 2019 2020 2021 2022
$ 2,086,064 $ 2,161,517 $ 2,502,796 $ 2,946,726 $ 1,067,740 $ 1,235,180 (2,086,064) (2,161,517) (2,502,796) (32,093,707) (1,067,740) (1,235,180) $ - $ - $ (29,146,981) - $ $ - $ -
$ 9,634,110 $ 9,809,142 $ 9,706,872 $ 9,192,158 $ 9,854,409 $ 11,226,794

21.65% 22.04% 25.78% 349.14% 10.84% 11.00%
107
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City of Glendora
Required Supplementary Information
For the year ended June 30, 2022
Schedule of the City's Proportionate Share of the Net Pension Liability - Last Ten Fiscal Years Safety Plan
Fiscal Year End: 6/30/2015 6/30/2016 6/30/2017
Measurement Date 6/30/2014 6/30/2015 6/30/2016
City's proportion of the net pension liability 25.75000% 0.27531% 0.28291% City's proportionate share of the net pension liability $ 18,897,034 16,023,117 $ 24,480,116 $ City's covered payroll (plan year) $ 5,478,044 $ 5,630,131 $ 5,671,207 City's proportionate share of the net pension liability as a percentage of its covered payroll 292.50% 335.64% 431.66% Fiduciary net position as a percentage of the
total pension liability 81.42% 78.48% 73.20%
Notes to the schedule:
1 Historical information is presented only for measurement periods for which GASB No. 68 is presented for periods after GASB 68 implementation in 2013-14. Additional years of information will be displayed as it becomes available.
108
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6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022
6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021

0.28314% 0.29562% 0.30046% 0.01566% -0.31229%
$ 28,486,271 28,079,757 $ 30,788,104 $ 1,703,774 $ $ (16,889,623) $ 5,329,935 5,857,254 $ 6,108,346 $ 6,263,292 $ 6,435,533 $ 479.40% 534.46% 504.03% 27.20% -262.44%

72.00% 72.66% 71.44% 71.44% 88.29%
109
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City of Glendora
Required Supplementary Information
For the year ended June 30, 2022
Schedule of Pension Plan Contributions - Last 10 Years* 2014 2015 2016
Safety Plan
Actuarially determined contribution $ 1,584,696 $ 1,584,696 $ 1,895,287 Contributions in relation to actuarially deemed contributions (1,584,696) (1,584,696) (1,895,287) Contribution deficiency (excess) $ - $ - $ -
Covered payroll $ 5,478,044 $ 5,630,131 $ 5,671,207
Contributions as a percentage of covered payroll 28.93% 28.15% 33.42% Notes to the Schedule:
1 Historical information is presented only for measurement periods for which GASB No. 68 is presented for periods after GASB 68 implementation in 2013-14. Additional years of information will be displayed as it becomes available.
2 Payroll from prior year $6,263,292 was assumed to increase by 2.75 percent payroll growth assumption from 2019- 20 to 2020-21.

Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 30, 2017 valuation date. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Changes of Assumptions: In 2020 and 2019, there were no changes of assumptions. In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate. In 2017, the discount rate was reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense.) In 2014, amounts reported were based on the 7.5 percent discount rate.
110
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2017 2018 2019 2020 2021 2022
$ 2,124,679 $ 2,306,438 $ 2,730,084 $ 1,494,129 $ 1,439,951 $ 1,447,354 (2,124,679) (2,306,438) (2,730,084) (34,227,695) (1,439,951) (1,447,354) $ - $ - $ (32,733,566) - $ $ - $ -
$ 5,857,254 $ 5,329,935 $ 6,108,346 $ 6,263,292 $ 6,435,533 $ 6,469,928

36.27% 43.27% 44.69% 546.48% 22.38% 22.37%
111
Item #18. Page 131
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City of Glendora
Required Supplementary Information
For the year ended June 30, 2022
Schedule of Changes in OPEB Liability and Related Ratios - Last 10 Years* Measurement Date 2017 2018 2019 2020 2021
Total OPEB Liability
Service cost $ 555,743 632,017 $ 565,369 $ 538,951 $ 655,340 $ Interest on the total OPEB liability 375,210 432,902 457,605 340,530 310,185 Actual and expected experience
difference - - (2,055,061) - (430,429)
Changes in assumptions (1,241,368) (111,687) (334,457) 1,120,088 151,107 Benefit payments (366,298) (391,803) (419,678) (317,332) (352,465) Net change in the total OPEB liability (600,439) 485,155 (1,786,222) 1,682,237 333,738 Total OPEB liability - beginning 12,400,780 11,800,341 12,285,496 10,499,274 12,181,511 Total OPEB liabilty - ending (a) 11,800,341 $ 12,285,496 $ 10,499,274 $ 12,181,511 $ 12,515,249 $ Covered-employee payroll 15,142,000 $ 15,634,115 $ 15,337,318 $ 15,994,232 $ 16,727,908 $ Total OPEB liability as a percentage
of covered-employee payroll 77.93% 78.58% 68.46% 76.16% 74.82% * Fiscal year 2018 was the 1st year of implementation.

Notes to Schedule
Changes in assumptions:

In 2021, the following assumptions changed:

Discount Rate: discount rate changed from 2.45% as of June 30, 2020, to 1.92% as of June 30, 2021, based on the municipal bond index.

Demographic Assumptions: updated from 2017 CalPERS experience study to CalPERS 2021 experience study.

Medical Trend: updated from Getzen 2019_b to Getzen 2022_b healthcare trend model.

In measurement year 2019, the discount rate decreased to 3.13% from 3.65% for 2018.

In measurement year 2018, the discount rate increased to 3.65% from 3.56% for 2017.

There are no assets accumulated in a trust that meet the criteria in paragraph 101, GASB Codification, Section P52.134.D.
112
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SUPPLEMENTARY INFORMATION
113
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114
Item #18. Page 134
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City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual City Capital Projects
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Current:

Community services $ 10,000 14,000 $ 7,535 $ 2,465 $
Public works - 550,000 375,150 174,850
Capital outlay 3,328,030 4,165,437 378,167 3,787,270
Total expenditures 3,342,030 4,725,437 760,852 3,964,585 OTHER FINANCING SOURCES (USES):

Transfers in 1,085,384 1,085,384 2,640,059 1,554,675
Total other financing sources (uses) 1,085,384 1,085,384 2,640,059 1,554,675 Net change in fund balances $ (3,640,053) (2,256,646) $ 1,879,207 5,519,260 $ FUND BALANCES:

Beginning of year 14,603,802
End of year $ 16,483,009
Budgeted Amounts
115
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116
Item #18. Page 136
Meeting Date: 3/28/2023 / Packet Page #: 490

NONMAJOR GOVERNMENTAL FUNDS
Nonmajor Special Revenue Funds:

Special Revenue Funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditure for specified purposes other than debt service or capital projects.

Special Assessments Fund - Accounts for monies received from property assessments restricted to fund assessment district activities. The City maintains special assessment districts for Street Lighting and Landscaping.

Gas Tax and TDA Fund - Accounts for the receipt and disbursement of monies apportioned to the City under the Streets and Highways Code of the State of California for street and street related maintenance, and street construction.

Transportation Development Act (TDA) revenues are allocated and administered on a per capita basis by the Los Angeles County Metropolitan Transportation Authority (MTA). These funds may be used for bicycle and pedestrian accessibility projects.

Parks Development Fund - Accounts for revenues from residential and commercial developer park in-lieu fees for park acquisition and improvement purposes.

Grants Fund - Accounts for various State and Federal grants not requiring separate fund presentations.

Asset Forfeiture Fund - Accounts for receipts and expenditures of equitably shared, forfeited Federal and State funds recovered by the Glendora Police Department, used to support community policing activities, training and/or law enforcement operations.

Transit Tax Local Prop A Fund - Accounts for funds received from a Los Angeles County voter approved additional special ½ cent transportation sales tax which became effective in 1982. Funds may be used for developing and/or improving local public transit, paratransit, and related transportation infrastructure.

Supplemental Law Enforcement Services Fund - Accounts for the receipt and disbursement of monies awarded to the City under the Citizens Option for Public Safety program (otherwise known as COPS). The grant was established by State Assembly Bill (AB) 3229 and is appropriated through its Supplemental Law Enforcement Fund. AB 2339 revenues must be spent on frontline law enforcement costs.

Transit Tax Local Prop C Fund - Accounts for funds received from Los Angeles County for a voter approved additional special ½ cent transportation sales tax which became effective in 1992. Funds may only be used for certain public transportation purposes.

Housing and Community Developemtn Act Fund - Accounts for funds received from the U.S. Department of Housing and Urban Development for use in community development eligible projects.

Used Oil Block Grant Fund Accounts for funding received from California Integrated Waste Management for permanent and sustainable used oil recycling programs.

Air Quality Fund - Accounts for revenues apportioned to the City from Southern California AQMD fees on motor vehicle registrations, used to fund programs to reduce air pollution from mobile sources.

Prop A Operations Fund - Accounts for a approved a 1/2 percent per square foot of development tax to fund parks and open space programs in the Los Angels County in November 2016. The City is eligible to receive a local return based on population and percentage of development in the County. This is a permanent tax. 117
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NONMAJOR GOVERNMENTAL FUNDS (Continued)
Nonmajor Special Revenue Funds (Continued):

Affordable Housing Fund - Accounts for the collection of in-lieu affordable housing fees as obligated by the developer through a Development Agreement when the projects are approved.

CAL Home Prop 1C Fund - Accounts for funding received from the State of California, via the Housing Emergency Shelter Trust Fund Act of 2006, for lower income City housing and infrastructure programs. The City uses these funds for two programs: First Time Home Buyer (FTHB) Down Payment Assistance and Owner Occupied Rehabilitation.

Proposition 1B Local Streets Fund - Accounts for funding received from the State of California Transportation Commission to support local transportation and street projects. The City uses the available funds for street improvement projects.

Surface Transportation Program Fund - Accounts for funds administered by the Federal Highway Administration and used for City transit purposes.

PEG Cable TV Fund - Accounts for Public, Education, and Government (PEG) fees collected by service providers through the franchise agreements with the City. These fees pay for capital equipment and projects that provide for the continuation of PEG programming.

Measure R Fund - Accounts for funds received from Los Angeles County voter approved special ½ cent transportation sales tax which became effective July 2009. These funds may only be used for certain transportation purposes.

Beverage Recycling Grant Fund - Accounts for funds received from the California Department of Conservation, Division of Recycling that administers the California Beverage Container Recycling and Litter Reduction Act. The funds are used for programs that promote recycling.

Library Grant Fund - Accounts for fund primarily provided by the Glendora Public Friends Foundation to cover staffing costs dedicated to the Foundation. The fund also includes grant funding from the California State Library.

Glendora Village Business Improvement District (BID) Fund - Accounts for annual assessments received from businesses in the Glendora Village Business Improvement District for marketing programs, special events, and streetscape improvements.

Step OTS Grant Fund - Accounts for funds received for the countywide Traffic Safety and Enforcement Program.

Funds are used for DUI saturation patrols, checkpoints, and related programs.

Plan Maintenance Fees Fund - Accounts for funds received when permits are issued. The funds are used to maintain the permitting system and related documents.

Home-State Grant Fund - Accounts for grants received for housing projects.

Housing Authority Fund - Accounts for the assets transferred from the former Glendora Community Redevelopment Agency's Low and Moderate Housing Fund. Revenues are expended for new housing developments. 118
Item #18. Page 138
Meeting Date: 3/28/2023 / Packet Page #: 492
NONMAJOR GOVERNMENTAL FUNDS (Continued)
Nonmajor Special Revenue Funds (Continued):

Highway Bridge Repair Fund - Accounts for a Federal-aid program to assist the States in the replacements and rehabilitation of bridges declared unsafe because of structural deficiencies, physical deterioration, or functional obsolescence.

Measure M Fund - Accounts for an additional 0.5% sales tax for transportation improvements from Los Angeles County voters approved Measure M in November 2016.

Road Rehabilitation Maintenance Fund - Accounts for the State Legislature passed SB1 which increases the funding for street projects. Revenue is restricted for street-related construction and/or maintenance projects starting from 2017.

Highway Safety Improvement Program ("HSIP") Fund - Accounts for is a Federal-aid program with the purpose to achieve a significant reduction in traffic fatalities and serious injuries on all public roads. These funds are eligible for work on any public road or publicly owned bicycle or pedestrian pathway or trail, that improves the safety for its users.

Measure W Fund - Accounts for a Los Angeles voters approved Safe Clean Water Parcel Tax of 2.5 cents per square foot of "impermeable space." Revenue generated from Measure W will be used to pay for regional municipal projects that improve water quality, prepare for future drought, and provide community benefits such as parks or wetlands. It is anticipated that the funds will be used for storm water projects in compliance with MS4 permit.

Measure H Fund - Accounts for a Los Angeles County voters approved the .25% county sales tax for 10 years in order to fund homeless services and prevention. Measure H would fund specific services and programs that would comply with the "Approved Strategies to Combat Homelessness", which was drafted by the Los Angeles County Homeless Initiative and approved by the County Board of Supervisors.

General Plan Maintenance Fees Fund - Accounts for funds received when permits are issued. The funds are used to maintain the general plan.

Proposition 68 Parks/Water Bond Fund - Accounts for a general obligation bond passed by California voters on June 5, 2018 California voters pursuant to Division 45 of the Public Resources Code, relating to drought, water, parks, climate, coastal protection, and outdoor access for all programs.

Stormwater Investment Fund - Accounts for a Los Angeles Safe, Clean Water Regional Grant, awarded to the City in 2022, which will fund the City's technical resources, scientific studies, and the completion of stormwater infrastructure projects. The Watershed Area Steering Committee selected the City's Finkbiner Park Stormwater Project.

Nonmajor Debt Service Funds:

Energy Efficiency Project Fund - Accounts for the principal and interest payments on a financing lease agreement funded by the General Fund and the Water Enterprise Fund for the various energy saving projects at City facilities.

Pension Obligation Fund - Accounts for funds received through the issuance of the 2019 Taxable Pension Obligation Funds to pay down the City's actuarial accrued liability. 119
Item #18. Page 139
Meeting Date: 3/28/2023 / Packet Page #: 493
City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2022
Special
Assessments
Gas Tax and
TDA
Parks
Development Grants
ASSETS
Pooled cash and investments $ 1,150,717 354,042 $ 198,702 $ - $ Receivables:

Accounts ----
Taxes 15,670 - - -
Notes and loans ----
Accrued interest 932 3,060 523 -
Due from other governments - 105,091 - 196,287
Total assets $ 370,644 $ 1,258,868 $ 199,225 $ 196,287

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 31,167 72,400 - 301
Accrued liabilities 286 12,265 - -
Retention payable ----
Unearned revenue - 1,994 - 73,686
Due to other funds - 7,728 - 122,300
Total liabilities 31,453 94,387 196,287 -
Deferred Inflows of Resources
Unavailable revenue - - - 196,287
Total deferred inflows of resources - - 196,287 -
Fund Balances:

Restricted for:

Community development projects - - 199,225 -
Public safety ----
Public works and capital projects 339,191 1,164,481 - - Community services ----
PEG Cable TV - - - -
Glendora Village Business District ----
Affordable housing ----
Library ----
Debt service - - - -
Committed to:

General plan ----
Plan maintenance fees ----
Unassigned --- (196,287)
Total fund balances 1,164,481 339,191 199,225 (196,287) Total liabilities, deferred inflows of
resources and fund balances $ 1,258,868 370,644 $ 199,225 $ 196,287 $ Special Revenue Funds
120
Item #18. Page 140
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City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2022
Asset Forfeiture
Transit Tax
Local Prop A
Supplemental
Law
Enforcement
Services
Transit Tax
Local Prop C
ASSETS
Pooled cash and investments $ 2,040,423 126,022 $ 341,160 $ 2,556,344 $ Receivables:

Accounts -1,700 - -
Taxes ----
Notes and loans ----
Accrued interest 196 4,452 898 7,711
Due from other governments ----
Total assets $ 126,218 $ 2,046,575 $ 342,058 $ 2,564,055

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable - 124,804 - -
Accrued liabilities - 13,001 6,468 -
Retention payable ----
Unearned revenue ----
Due to other funds ----
Total liabilities 137,805 - 6,468 -
Deferred Inflows of Resources
Unavailable revenue ----
Total deferred inflows of resources - - - -
Fund Balances:

Restricted for:

Community development projects ----
Public safety 126,218 - 335,590 -
Public works and capital projects ----
Community services - 1,908,770 - 2,564,055
PEG Cable TV - - - -
Glendora Village Business District ----
Affordable housing ----
Library ----
Debt service - - - -
Committed to:

General plan ----
Plan maintenance fees ----
Unassigned ----
Total fund balances 126,218 1,908,770 335,590 2,564,055 Total liabilities, deferred inflows of
resources and fund balances $ 126,218 $ 2,046,575 $ 342,058 $ 2,564,055 Special Revenue Funds
121
Item #18. Page 141
Meeting Date: 3/28/2023 / Packet Page #: 495
City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2022
Housing and
Community
Development
Act
Used Oil Block
Grant Air Quality
Prop A
Operations
ASSETS
Pooled cash and investments $ 26,793 3,401 $ 315,021 $ $ (529) Receivables:

Accounts ----
Taxes ----
Notes and loans 556,306 - - -
Accrued interest 9 71 830 -
Due from other governments 25,437 - - -
Total assets $ 585,153 $ 26,864 $ 315,851 $ (529)

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 6,900 782 98 -
Accrued liabilities - -695 -
Retention payable ----
Unearned revenue ----
Due to other funds - - - 27,639
Total liabilities 6,900 782 793 27,639
Deferred Inflows of Resources
Unavailable revenue ----
Total deferred inflows of resources - - - -
Fund Balances:

Restricted for:

Community development projects 578,253 - - -
Public safety ----
Public works and capital projects - 26,082 - -
Community services - - 315,058 -
PEG Cable TV ----
Glendora Village Business District ----
Affordable housing ----
Library ----
Debt service - - - -
Committed to:

General plan ----
Plan maintenance fees ----
Unassigned --- (28,168)
Total fund balances 26,082 578,253 315,058 (28,168)
Total liabilities, deferred inflows of
resources and fund balances $ 26,864 585,153 $ 315,851 $ (529) $ Special Revenue Funds
122
Item #18. Page 142
Meeting Date: 3/28/2023 / Packet Page #: 496
City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2022
Affordable
Housing
CAL Home
Prop 1C
Proposition 1B
Local Streets
Surface
Transportation
Program
ASSETS
Pooled cash and investments $ 1,246,838 $ 69,775 $ - $ 203,889 Receivables:

Accounts ----
Taxes ----
Notes and loans - 166,670 - -
Accrued interest 3,277 184 - 537
Due from other governments ----
Total assets $ 1,250,115 $ 236,629 $ 204,426 - $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 104 - - -
Accrued liabilities 6,154---
Retention payable ----
Unearned revenue ----
Due to other funds ----
Total liabilities 6,258 - - -
Deferred Inflows of Resources
Unavailable revenue ----
Total deferred inflows of resources - - - -
Fund Balances:

Restricted for:

Community development projects ----
Public safety ----
Public works and capital projects - - - 204,426
Community services - 236,629 - -
PEG Cable TV - - - -
Glendora Village Business District ----
Affordable housing 1,243,857 - - -
Library ----
Debt service - - - -
Committed to:

General plan ----
Plan maintenance fees ----
Unassigned ----
Total fund balances 1,243,857 236,629 204,426 -
Total liabilities, deferred inflows of
resources and fund balances $ 1,250,115 $ 236,629 $ - $ 204,426 Special Revenue Funds
123
Item #18. Page 143
Meeting Date: 3/28/2023 / Packet Page #: 497
City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2022
PEG Cable TV Measure R
Beverage
Recycling Grant Library Grant
ASSETS
Pooled cash and investments $ 1,007,826 460,722 $ 57,035 $ - $ Receivables:

Accounts - - - 61,866
Taxes 27,934 - - -
Notes and loans ----
Accrued interest 1,213 2,614 150 -
Due from other governments ----
Total assets $ 489,869 $ 1,010,440 $ 57,185 $ 61,866

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 3,308 24,402 - 10,075
Accrued liabilities - 26,502 - 1,814
Retention payable ----
Unearned revenue ----
Due to other funds - - - 40,828
Total liabilities 3,308 50,904 - 52,717
Deferred Inflows of Resources
Unavailable revenue ----
Total deferred inflows of resources - - - -
Fund Balances:

Restricted for:

Community development projects ----
Public safety ----
Public works and capital projects - 959,536 57,185 -
Community services ----
PEG Cable TV 486,561 - - -
Glendora Village Business District ----
Affordable housing ----
Library - - -9,149
Debt service ----
Committed to:

General plan ----
Plan maintenance fees ----
Unassigned ----
Total fund balances 486,561 959,536 57,185 9,149
Total liabilities, deferred inflows of
resources and fund balances $ 489,869 $ 1,010,440 $ 57,185 $ 61,866 Special Revenue Funds
124
Item #18. Page 144
Meeting Date: 3/28/2023 / Packet Page #: 498
City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2022
Glendora
Village BID Step OTS Grant
Plan
Maintenance
Fees
Home-State
Grant
ASSETS
Pooled cash and investments $ - 112,753 $ 908,738 $ 182,669 $ Receivables:

Accounts 37,835 - 811 -
Taxes 6,500---
Notes and loans - - - 2,746,481
Accrued interest 298 - - 481
Due from other governments - 43,893 - -
Total assets $ 157,386 $ 43,893 $ 909,549 $ 2,929,631

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 10,104 - 7 -
Accrued liabilities -1,411 - -
Retention payable ----
Unearned revenue ----
Due to other funds - 42,482 - -
Total liabilities 10,104 43,893 7 -
Deferred Inflows of Resources
Unavailable revenue - 30,021 - -
Total deferred inflows of resources - 30,021 - -
Fund Balances:

Restricted for:

Community development projects ----
Public safety ----
Public works and capital projects ----
Community services - - - 2,929,631
PEG Cable TV ----
Glendora Village Business District 147,282 - - -
Affordable housing ----
Library ----
Debt service - - - -
Committed to:

General plan ----
Plan maintenance fees - - 909,542 -
Unassigned - (30,021) --
Total fund balances 147,282 (30,021) 909,542 2,929,631
Total liabilities, deferred inflows of
resources and fund balances $ 157,386 $ 43,893 $ 909,549 $ 2,929,631 Special Revenue Funds
125
Item #18. Page 145
Meeting Date: 3/28/2023 / Packet Page #: 499
City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2022
Housing
Authority
Highway
Bridge Repair Measure M
Road
Rehabilitation
Maintenance
ASSETS
Pooled cash and investments $ 2,146,211 $ 1,470,796 - $ $ 2,609,279 Receivables:

Accounts ----
Taxes ----
Notes and loans 4,788,442 - - -
Accrued interest 5,655 - 3,814 6,869
Due from other governments - - 1,125 182,722
Total assets $ 6,940,308 $ 1,475,735 - $ $ 2,798,870

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 246 - 44,480 16,663
Accrued liabilities 11,012 - 5,038 -
Retention payable - - - 12,824
Unearned revenue ----
Due to other funds -46 - -
Total liabilities 11,258 46 49,518 29,487
Deferred Inflows of Resources
Unavailable revenue ----
Total deferred inflows of resources - - - -
Fund Balances:

Restricted for:

Community development projects ----
Public safety ----
Public works and capital projects - - 1,426,217 2,769,383 Community services 6,929,050 - - -
PEG Cable TV ----
Glendora Village Business District ----
Affordable housing ----
Library ----
Debt service - - - -
Committed to:

General plan ----
Plan maintenance fees ----
Unassigned - (46) --
Total fund balances 6,929,050 (46) 1,426,217 2,769,383
Total liabilities, deferred inflows of
resources and fund balances $ 6,940,308 $ 1,475,735 - $ $ 2,798,870 Special Revenue Funds
126
Item #18. Page 146
Meeting Date: 3/28/2023 / Packet Page #: 500
City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2022
HSIP Measure W Measure H
General Plan
Maintenance
Fees
ASSETS
Pooled cash and investments $ 1,356,669 - $ - $ 695,825 $ Receivables:

Accounts - - -82
Taxes ----
Notes and loans ----
Accrued interest - 3,571 - -
Due from other governments 47,734 - 119,486 -
Total assets $ 47,734 $ 1,360,240 $ 119,486 $ 695,907

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable - 6,600 - 9
Accrued liabilities ----
Retention payable ----
Unearned revenue ----
Due to other funds 80,715 - 119,486 -
Total liabilities 80,715 6,600 119,486 9
Deferred Inflows of Resources
Unavailable revenue 47,734 - 924 -
Total deferred inflows of resources 47,734 - 924 -
Fund Balances:

Restricted for:

Community development projects ----
Public safety ----
Public works and capital projects - 1,353,640 - -
Community services ----
PEG Cable TV - - - -
Glendora Village Business District ----
Affordable housing ----
Library ----
Debt service - - - -
Committed to:

General plan - - - 695,898
Plan maintenance fees ----
Unassigned (80,715) - (924) -
Total fund balances (80,715) 1,353,640 (924) 695,898
Total liabilities, deferred inflows of
resources and fund balances $ 47,734 $ 1,360,240 $ 119,486 $ 695,907 Special Revenue Funds
127
Item #18. Page 147
Meeting Date: 3/28/2023 / Packet Page #: 501
City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2022
Prop 68
Parks/Water
Bond
Stormwater
Investment
Energy
Efficiency
Project
Pension
Obligation
Bonds
ASSETS
Pooled cash and investments $ 1,221,574 - $ 15,382 $ 36,946 $ Receivables:

Accounts ----
Taxes ----
Notes and loans ----
Accrued interest - 3,216 - -
Due from other governments 209,206 - - -
Total assets $ 209,206 $ 1,224,790 $ 15,382 $ 36,946

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable ----
Accrued liabilities ----
Retention payable ----
Unearned revenue ----
Due to other funds 209,206 - - -
Total liabilities 209,206 - - -
Deferred Inflows of Resources
Unavailable revenue 209,206 - - -
Total deferred inflows of resources 209,206 - - -
Fund Balances:

Restricted for:

Community development projects ----
Public safety ----
Public works and capital projects - 1,224,790 - -
Community services ----
PEG Cable TV - - - -
Glendora Village Business District ----
Affordable housing ----
Library ----
Debt service - - 15,382 36,946
Committed to:

General plan ----
Plan maintenance fees ----
Unassigned (209,206) ---
Total fund balances (209,206) 1,224,790 15,382 36,946
Total liabilities, deferred inflows of
resources and fund balances $ 209,206 $ 1,224,790 $ 15,382 $ 36,946 Special Revenue Funds Debt Service Funds
128
Item #18. Page 148
Meeting Date: 3/28/2023 / Packet Page #: 502
City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2022
Total Nonmajor
Governmental
Funds
ASSETS
Pooled cash and investments $ 20,915,023
Receivables:

Accounts 102,294
Taxes 50,104
Notes and loans 8,257,899
Accrued interest 50,561
Due from other governments 930,981
Total assets $ 30,306,862

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 352,450
Accrued liabilities 84,646
Retention payable 12,824
Unearned revenue 75,680
Due to other funds 650,430
Total liabilities 1,176,030
Deferred Inflows of Resources
Unavailable revenue 484,172
Total deferred inflows of resources 484,172
Fund Balances:

Restricted for:

Community development projects 777,478
Public safety 461,808
Public works and capital projects 9,524,931
Community services 14,883,193
PEG Cable TV 486,561
Glendora Village Business District 147,282
Affordable housing 1,243,857
Library 9,149
Debt service 52,328
Committed to:

General plan 695,898
Plan maintenance fees 909,542
Unassigned (545,367)
Total fund balances 28,646,660
Total liabilities, deferred inflows of
resources and fund balances $ 30,306,862
129
Item #18. Page 149
Meeting Date: 3/28/2023 / Packet Page #: 503
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the year ended June 30, 2022
Special
Assessments
Gas Tax and
TDA
Parks
Development Grants
REVENUES:

Taxes 485,717 $ - $ 62,876 $ - $
Intergovernmental - 1,218,238 - 195,909
Charges for services ----
Use of money and property (18,028) (56,757) (9,305) -
Contributions ----
Miscellaneous ----
Total revenues 467,689 1,161,481 53,571 195,909
EXPENDITURES:

Current:

General government ----
Public safety - - - 2,642
Community services - - - 69,717
Library ----
Public works 379,108 898,579 - 51,318
Capital outlay - 9,546 118,428 149,150
Debt service:

Principal retirement ----
Interest and fiscal charges ----
Total expenditures 379,108 908,125 118,428 272,827

REVENUES OVER (UNDER)
EXPENDITURES 88,581 253,356 (64,857) (76,918)
OTHER FINANCING SOURCES (USES):

Transfers in 10,430 - - -
Transfers out (695) - - -
Total other financing sources (uses) 9,735 - - -
Net change in fund balances 98,316 253,356 (64,857) (76,918) FUND BALANCES:

Beginning of year 240,875 911,125 264,082 (119,369)
End of year $ 339,191 $ 1,164,481 $ 199,225 $ (196,287) Special Revenue Funds
130
Item #18. Page 150
Meeting Date: 3/28/2023 / Packet Page #: 504
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2022
Asset Forfeiture
Transit Tax
Local Prop A
Supplemental
Law
Enforcement
Services
Transit Tax
Local Prop C
REVENUES:

Taxes - $ - $ - $ - $
Intergovernmental - 1,525,038 161,285 1,090,640
Charges for services - 8,894 - -
Use of money and property (4,006) (85,255) (16,578) (142,434) Contributions ----
Miscellaneous ----
Total revenues (4,006) 1,448,677 144,707 948,206
EXPENDITURES:

Current:

General government - 1,853 - -
Public safety 52,744 - 126,766 -
Community services - 1,163,068 - -
Library ----
Public works ----
Capital outlay 95,485 38,422 - 640
Debt service:

Principal retirement ----
Interest and fiscal charges ----
Total expenditures 148,229 1,203,343 126,766 640

REVENUES OVER (UNDER)
EXPENDITURES (152,235) 245,334 17,941 947,566
OTHER FINANCING SOURCES (USES):

Transfers in - 375,000 - -
Transfers out - (21,593) (11,805) (375,000)
Total other financing sources (uses) - 353,407 (11,805) (375,000) Net change in fund balances (152,235) 598,741 6,136 572,566 FUND BALANCES:

Beginning of year 278,453 1,310,029 329,454 1,991,489
End of year $ 1,908,770 126,218 $ 335,590 $ 2,564,055 $ Special Revenue Funds
131
Item #18. Page 151
Meeting Date: 3/28/2023 / Packet Page #: 505
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2022
Housing and
Community
Development
Act
Used Oil Block
Grant Air Quality
Prop A
Operations
REVENUES:

Taxes - $ - $ - $ - $
Intergovernmental 356,752 6,621 49,356 18,248
Charges for services ----
Use of money and property (133) (1,483) (15,462) (529)
Contributions ----
Miscellaneous ----
Total revenues 356,619 5,138 33,894 17,719
EXPENDITURES:

Current:

General government - - 1,840 -
Public safety ----
Community services 32,763 - 12,801 38,399
Library ----
Public works - 5,776 - -
Capital outlay 325,118 - - -
Debt service:

Principal retirement ----
Interest and fiscal charges ----
Total expenditures 357,881 5,776 14,641 38,399

REVENUES OVER (UNDER)
EXPENDITURES (1,262) (638) 19,253 (20,680)
OTHER FINANCING SOURCES (USES):

Transfers in ----
Transfers out - - (600) -
Total other financing sources (uses) - - (600) -
Net change in fund balances (1,262) (638) 18,653 (20,680) FUND BALANCES:

Beginning of year 579,515 26,720 296,405 (7,488)
End of year $ 26,082 578,253 $ 315,058 $ (28,168) $
Special Revenue Funds
132
Item #18. Page 152
Meeting Date: 3/28/2023 / Packet Page #: 506
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2022
Affordable
Housing
CAL Home
Prop 1C
Proposition 1B
Local Streets
Surface
Transportation
Program
REVENUES:

Taxes - $ - $ - $ - $
Intergovernmental 263,748 - - -
Charges for services ----
Use of money and property (61,803) (3,479) 115 (10,011) Contributions ----
Miscellaneous ----
Total revenues 201,945 (3,479) 115 (10,011)
EXPENDITURES:

Current:

General government 50,605 - - -
Public safety ----
Community services ----
Library ----
Public works 92,362 - - -
Capital outlay ----
Debt service:

Principal retirement ----
Interest and fiscal charges ----
Total expenditures 142,967 - - -

REVENUES OVER (UNDER)
EXPENDITURES 58,978 (3,479) 115 (10,011)
OTHER FINANCING SOURCES (USES):

Transfers in ----
Transfers out (18,125) - (39,833) -
Total other financing sources (uses) (18,125) - (39,833) - Net change in fund balances 40,853 (3,479) (39,718) (10,011) FUND BALANCES:

Beginning of year 1,203,004 240,108 39,718 214,437
End of year $ 1,243,857 $ 236,629 $ - $ 204,426
Special Revenue Funds
133
Item #18. Page 153
Meeting Date: 3/28/2023 / Packet Page #: 507
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2022
PEG Cable TV Measure R
Beverage
Recycling Grant Library Grant
REVENUES:

Taxes - $ - $ - $ - $
Intergovernmental - 817,848 13,060 25,208
Charges for services ----
Use of money and property (22,614) (48,964) (2,809) -
Contributions - - - 126,224
Miscellaneous 110,051 - - -
Total revenues 87,437 768,884 10,251 151,432
EXPENDITURES:

Current:

General government 80,423 - - -
Public safety ----
Community services ----
Library - - - 148,431
Public works - 371,002 131 -
Capital outlay 3,307 41,644 12,931 3,414
Debt service:

Principal retirement ----
Interest and fiscal charges ----
Total expenditures 83,730 412,646 13,062 151,845

REVENUES OVER (UNDER)
EXPENDITURES 3,707 356,238 (2,811) (413)
OTHER FINANCING SOURCES (USES):

Transfers in - 48,481 - -
Transfers out - (26,866) - -
Total other financing sources (uses) - 21,615 - -
Net change in fund balances 3,707 377,853 (2,811) (413) FUND BALANCES:

Beginning of year 482,854 581,683 59,996 9,562
End of year $ 486,561 $ 959,536 $ 57,185 $ 9,149
Special Revenue Funds
134
Item #18. Page 154
Meeting Date: 3/28/2023 / Packet Page #: 508
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2022
Glendora
Village BID Step OTS Grant
Plan
Maintenance
Fees
Home-State
Grant
REVENUES:

Taxes 47,721 $ - $ - $ - $
Intergovernmental - 40,708 - -
Charges for services 63,165 - 110,067 -
Use of money and property (5,521) - (56,285) 43,159
Contributions ----
Miscellaneous - 22,775 - -
Total revenues 105,365 63,483 53,782 43,159
EXPENDITURES:

Current:

General government 74,570 - - -
Public safety - 70,160 - -
Community services ----
Library ----
Public works - - 9,152 -
Capital outlay - 22,775 - -
Debt service:

Principal retirement ----
Interest and fiscal charges ----
Total expenditures 74,570 92,935 9,152 -

REVENUES OVER (UNDER)
EXPENDITURES 30,795 (29,452) 44,630 43,159
OTHER FINANCING SOURCES (USES):

Transfers in ----
Transfers out ----
Total other financing sources (uses) ----
Net change in fund balances 30,795 (29,452) 44,630 43,159 FUND BALANCES:

Beginning of year 116,487 (569) 864,912 2,886,472
End of year $ (30,021) 147,282 $ 909,542 $ 2,929,631 $
Special Revenue Funds
135
Item #18. Page 155
Meeting Date: 3/28/2023 / Packet Page #: 509
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2022
Housing
Authority
Highway
Bridge Repair Measure M
Road
Rehabilitation
Maintenance
REVENUES:

Taxes - $ - $ - $ - $
Intergovernmental 137,299 - 925,489 1,043,193
Charges for services ----
Use of money and property (12,287) - (73,040) (126,206) Contributions ----
Miscellaneous ----
Total revenues 125,012 - 852,449 916,987
EXPENDITURES:

Current:

General government 89,819 - - -
Public safety ----
Community services - - 58,838 -
Library ----
Public works 145,314 - - -
Capital outlay - - 365,238 417,199
Debt service:

Principal retirement ----
Interest and fiscal charges ----
Total expenditures 235,133 - 424,076 417,199

REVENUES OVER (UNDER)
EXPENDITURES (110,121) - 428,373 499,788
OTHER FINANCING SOURCES (USES):

Transfers in ----
Transfers out (30,500) - (2,914) -
Total other financing sources (uses) (30,500) - (2,914) - Net change in fund balances (140,621) - 425,459 499,788 FUND BALANCES:

Beginning of year 7,069,671 (46) 1,000,758 2,269,595
End of year $ 6,929,050 $ (46) $ 1,426,217 $ 2,769,383
Special Revenue Funds
136
Item #18. Page 156
Meeting Date: 3/28/2023 / Packet Page #: 510
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2022
HSIP Measure W Measure H
General Plan
Maintenance
Fees
REVENUES:

Taxes - $ - $ - $ - $
Intergovernmental - 897,179 380,477 -
Charges for services - - - 95,687
Use of money and property - (67,313) - -
Contributions ----
Miscellaneous ----
Total revenues - 829,866 380,477 95,687
EXPENDITURES:

Current:

General government ----
Public safety ----
Community services - - 231,442 -
Library ----
Public works - 134,059 - -
Capital outlay 47,734 341 - -
Debt service:

Principal retirement ----
Interest and fiscal charges ----
Total expenditures 47,734 134,400 231,442 -

REVENUES OVER (UNDER)
EXPENDITURES (47,734) 695,466 149,035 95,687
OTHER FINANCING SOURCES (USES):

Transfers in ----
Transfers out ----
Total other financing sources (uses) ----
Net change in fund balances (47,734) 695,466 149,035 95,687 FUND BALANCES:

Beginning of year (32,981) 658,174 (149,959) 600,211
End of year $ 1,353,640 (80,715) $ (924) $ 695,898 $
Special Revenue Funds
137
Item #18. Page 157
Meeting Date: 3/28/2023 / Packet Page #: 511
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2022
Prop 68
Parks/Water
Bond
Stormwater
Investment
Energy
Efficiency
Project
Pension
Obligation
Bonds
REVENUES:

Taxes $ - $ - $ - $ -
Intergovernmental - 1,290,644 - -
Charges for services ----
Use of money and property - (65,854) - -
Contributions ----
Miscellaneous ----
Total revenues - 1,224,790 - -
EXPENDITURES:

Current:

General government - - -4,060
Public safety ----
Community services ----
Library ----
Public works ----
Capital outlay 209,206 - - -
Debt service:

Principal retirement - - 73,826 2,005,345
Interest and fiscal charges - - 15,431 1,296,145
Total expenditures 209,206 - 89,257 3,305,550

REVENUES OVER (UNDER)
EXPENDITURES (209,206) 1,224,790 (89,257) (3,305,550)
OTHER FINANCING SOURCES (USES):

Transfers in - - 89,257 3,305,260
Transfers out ----
Total other financing sources (uses) - - 89,257 3,305,260 Net change in fund balances (209,206) 1,224,790 - (290) FUND BALANCES:

Beginning of year - - 15,382 37,236
End of year $ (209,206) $ 1,224,790 $ 15,382 $ 36,946
Special Revenue Funds Debt Service Funds
138
Item #18. Page 158
Meeting Date: 3/28/2023 / Packet Page #: 512
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2022
Total Nonmajor
Governmental
Funds
REVENUES:

Taxes 596,314 $
Intergovernmental 10,456,940
Charges for services 277,813
Use of money and property (862,882)
Contributions 126,224
Miscellaneous 132,826
Total revenues 10,727,235
EXPENDITURES:

Current:

General government 303,170
Public safety 252,312
Community services 1,607,028
Library 148,431
Public works 2,086,801
Capital outlay 1,860,578
Debt service:

Principal retirement 2,079,171
Interest and fiscal charges 1,311,576
Total expenditures 9,649,067

REVENUES OVER (UNDER)
EXPENDITURES 1,078,168
OTHER FINANCING SOURCES (USES):

Transfers in 3,828,428
Transfers out (527,931)
Total other financing sources (uses) 3,300,497
Net change in fund balances 4,378,665
FUND BALANCES:

Beginning of year 24,267,995
End of year $ 28,646,660
139
Item #18. Page 159
Meeting Date: 3/28/2023 / Packet Page #: 513
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Special Assessments
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes 495,032 $ 495,032 $ 485,717 $ (9,315) $
Use of money and property 2,825 2,825 (18,028) (20,853) Total revenues 497,857 497,857 467,689 (30,168)
EXPENDITURES:

Current:

Public works 404,030 404,030 379,108 24,922
Total expenditures 404,030 404,030 379,108 24,922

REVENUES OVER (UNDER)
EXPENDITURES 93,827 93,827 88,581 (5,246)
OTHER FINANCING SOURCES (USES):

Transfers in 22,940 22,940 10,430 (12,510)
Transfers out (695) (695) (695) -
Total other financing sources (uses) 22,245 22,245 9,735 (12,510) Net change in fund balances $ 116,072 116,072 $ 98,316 (17,756) $ FUND BALANCES:

Beginning of year 240,875
End of year $ 339,191
Budgeted Amounts
140
Item #18. Page 160
Meeting Date: 3/28/2023 / Packet Page #: 514
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Gas Tax and TDA
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 1,391,990 $ 1,391,990 $ 1,218,238 $ (173,752) $ Use of money and property 15,000 15,000 (56,757) (71,757) Total revenues 1,406,990 1,406,990 1,161,481 (245,509)
EXPENDITURES:

Current:

Public works 977,412 1,291,097 898,579 392,518
Capital outlay 53,000 53,000 9,546 43,454
Total expenditures 1,030,412 1,344,097 908,125 435,972

REVENUES OVER (UNDER)
EXPENDITURES 376,578 62,893 253,356 190,463
Net change in fund balances $ 376,578 $ 62,893 253,356 190,463 $ FUND BALANCES:

Beginning of year 911,125
End of year $ 1,164,481
Budgeted Amounts
141
Item #18. Page 161
Meeting Date: 3/28/2023 / Packet Page #: 515
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Parks Development
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes 50,000 $ 50,000 $ 62,876 $ 12,876 $
Use of money and property 3,700 3,700 (9,305) (13,005)
Total revenues 53,700 53,700 53,571 (129)
EXPENDITURES:

Capital outlay - 146,000 118,428 27,572
Total expenditures - 146,000 118,428 27,572

REVENUES OVER (UNDER)
EXPENDITURES 53,700 (92,300) (64,857) 27,443
Net change in fund balances $ (92,300) 53,700 $ (64,857) 27,443 $ FUND BALANCES:

Beginning of year 264,082
End of year $ 199,225
Budgeted Amounts
142
Item #18. Page 162
Meeting Date: 3/28/2023 / Packet Page #: 516
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Grants
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 857,002 $ 883,022 $ 195,909 $ (687,113) $ Total revenues 857,002 883,022 195,909 (687,113)
EXPENDITURES:

Current:

General government - 30,000 - 30,000
Public safety (26,020) 21,975 2,642 19,333
Community services - 102,709 69,717 32,992
Public works - 98,100 51,318 46,782
Capital outlay - 555,994 149,150 406,844
Total expenditures (26,020) 808,778 272,827 535,951

REVENUES OVER (UNDER)
EXPENDITURES 883,022 74,244 (76,918) (151,162)
Net change in fund balances $ 74,244 883,022 $ (76,918) (151,162) $ FUND BALANCES:

Beginning of year (119,369)
End of year $ (196,287)
Budgeted Amounts
143
Item #18. Page 163
Meeting Date: 3/28/2023 / Packet Page #: 517
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Asset Forfeiture
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 75,000 $ 75,000 $ - $ (75,000) $
Use of money and property 4,000 4,000 (4,006) (8,006)
Total revenues 79,000 79,000 (4,006) (83,006)
EXPENDITURES:

Current:

Public safety 70,000 73,470 52,744 20,726
Capital outlay 131,938 237,273 95,485 141,788
Total expenditures 201,938 310,743 148,229 162,514

REVENUES OVER (UNDER)
EXPENDITURES (122,938) (231,743) (152,235) 79,508
Net change in fund balances $ (231,743) (122,938) $ (152,235) 79,508 $ FUND BALANCES:

Beginning of year 278,453
End of year $ 126,218
Budgeted Amounts
144
Item #18. Page 164
Meeting Date: 3/28/2023 / Packet Page #: 518
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Transit Tax Local Prop A
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 1,277,664 $ 1,277,664 $ 1,525,038 $ 247,374 $ Charges for services 25,000 25,000 8,894 (16,106)
Use of money and property 16,800 16,800 (85,255) (102,055) Total revenues 1,319,464 1,319,464 1,448,677 129,213
EXPENDITURES:

Current:

General government 1,884 1,884 1,853 31
Community services 1,410,728 1,451,065 1,163,068 287,997 Capital outlay 261,200 674,813 38,422 636,391
Total expenditures 1,673,812 2,127,762 1,203,343 924,419

REVENUES OVER (UNDER)
EXPENDITURES (354,348) (808,298) 245,334 1,053,632
OTHER FINANCING SOURCES (USES):

Transfers in 375,000 375,000 375,000 -
Transfers out (27,850) (27,850) (21,593) 6,257
Total other financing sources (uses) 347,150 347,150 353,407 6,257 Net change in fund balances $ (461,148) (7,198) $ 598,741 1,059,889 $ FUND BALANCES:

Beginning of year 1,310,029
End of year $ 1,908,770
Budgeted Amounts
145
Item #18. Page 165
Meeting Date: 3/28/2023 / Packet Page #: 519
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Supplemental Law Enforcement Services
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 150,000 $ 150,000 $ 161,285 $ 11,285 $ Use of money and property 4,600 4,600 (16,578) (21,178) Total revenues 154,600 154,600 144,707 (9,893)
EXPENDITURES:

Current:

Public safety 124,121 124,121 126,766 (2,645)
Capital outlay - 340,000 - 340,000
Total expenditures 124,121 464,121 126,766 337,355

REVENUES OVER (UNDER)
EXPENDITURES 30,479 (309,521) 17,941 327,462
OTHER FINANCING SOURCES (USES):

Transfers out (11,805) (11,805) (11,805) -
Total other financing sources (uses) (11,805) (11,805) (11,805) - Net change in fund balances $ (321,326) 18,674 $ 6,136 327,462 $ FUND BALANCES:

Beginning of year 329,454
End of year $ 335,590
Budgeted Amounts
146
Item #18. Page 166
Meeting Date: 3/28/2023 / Packet Page #: 520
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Transit Tax Local Prop C
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 872,164 $ 872,164 $ 1,090,640 $ 218,476 Use of money and property 34,100 34,100 (142,434) (176,534) Total revenues 906,264 906,264 948,206 41,942
EXPENDITURES:

Current:

Capital outlay - 1,175,103 640 1,174,463
Total expenditures - 1,175,103 640 1,174,463

REVENUES OVER (UNDER)
EXPENDITURES 906,264 (268,839) 947,566 1,216,405
OTHER FINANCING SOURCES (USES):

Transfers out (382,000) (670,782) (375,000) 295,782
Total other financing sources (uses) (382,000) (670,782) (375,000) 295,782 Net change in fund balances $ (939,621) 524,264 $ 572,566 1,512,187 $ FUND BALANCES:

Beginning of year 1,991,489
End of year $ 2,564,055
Budgeted Amounts
147
Item #18. Page 167
Meeting Date: 3/28/2023 / Packet Page #: 521
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Housing and Community Development Act
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 970,409 $ 970,409 $ 356,752 $ (613,657) Use of money and property - -(133) (133)
Total revenues 970,409 970,409 356,619 (613,790)
EXPENDITURES:

Current:

Community services 62,035 208,371 32,763 175,608
Capital outlay 437,463 762,038 325,118 436,920
Total expenditures 499,498 970,409 357,881 612,528

REVENUES OVER (UNDER)
EXPENDITURES 470,911 - (1,262) (1,262)
Net change in fund balances $ - 470,911 $ (1,262) (1,262) $ FUND BALANCES:

Beginning of year 579,515
End of year $ 578,253
Budgeted Amounts
148
Item #18. Page 168
Meeting Date: 3/28/2023 / Packet Page #: 522
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Used Oil Block Grant
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 6,449 $ 6,449 $ 6,621 $ 172 $
Use of money and property 350 350 (1,483) (1,833)
Total revenues 6,799 6,799 5,138 (1,661)
EXPENDITURES:

Current:

Public works - 6,500 5,776 724
Total expenditures - 6,500 5,776 724

REVENUES OVER (UNDER)
EXPENDITURES 6,799 299 (638) (937)
Net change in fund balances $ 299 6,799 $ (638) (937) $ FUND BALANCES:

Beginning of year 26,720
End of year $ 26,082
Budgeted Amounts
149
Item #18. Page 169
Meeting Date: 3/28/2023 / Packet Page #: 523
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Air Quality
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 119,814 $ 269,814 $ 49,356 $ (220,458) Use of money and property 3,800 3,800 (15,462) (19,262) Total revenues 123,614 273,614 33,894 (239,720)
EXPENDITURES:

Current:

General government 2,030 2,030 1,840 190
Community services 14,527 14,527 12,801 1,726
Capital outlay 150,000 406,931 - 406,931
Total expenditures 166,557 423,488 14,641 408,847

REVENUES OVER (UNDER)
EXPENDITURES (42,943) (149,874) 19,253 169,127
OTHER FINANCING SOURCES (USES):

Transfers out - (600) (600) -
Total other financing sources (uses) - (600) (600) -
Net change in fund balances $ (150,474) (42,943) $ 18,653 169,127 $ FUND BALANCES:

Beginning of year 296,405
End of year $ 315,058
Budgeted Amounts
150
Item #18. Page 170
Meeting Date: 3/28/2023 / Packet Page #: 524
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Prop A Operations
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 65,348 $ 65,348 $ 18,248 $ (47,100) $ Use of money and property - - (529) (529)
Total revenues 65,348 65,348 17,719 (47,629)
EXPENDITURES:

Current:

Community services 47,100 39,000 38,399 601
Total expenditures 47,100 39,000 38,399 601

REVENUES OVER (UNDER)
EXPENDITURES 18,248 26,348 (20,680) (47,028)
Net change in fund balances $ 26,348 18,248 $ (20,680) (47,028) $ FUND BALANCES:

Beginning of year (7,488)
End of year $ (28,168)
Budgeted Amounts
151
Item #18. Page 171
Meeting Date: 3/28/2023 / Packet Page #: 525
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Affordable Housing
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 85,540 $ 85,540 $ 263,748 $ 178,208 Use of money and property 18,800 18,800 (61,803) (80,603) Total revenues 104,340 104,340 201,945 97,605
EXPENDITURES:

Current:

General government 48,569 49,084 50,605 (1,521)
Public works 85,713 100,913 92,362 8,551
Total expenditures 134,282 149,997 142,967 7,030

REVENUES OVER (UNDER)
EXPENDITURES (29,942) (45,657) 58,978 104,635
OTHER FINANCING SOURCES (USES):

Transfers out (18,125) (18,125) (18,125) -
Total other financing sources (uses) (18,125) (18,125) (18,125) - Net change in fund balances $ (63,782) (48,067) $ 40,853 104,635 $ FUND BALANCES:

Beginning of year 1,203,004
End of year $ 1,243,857
Budgeted Amounts
152
Item #18. Page 172
Meeting Date: 3/28/2023 / Packet Page #: 526
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual CAL Home Prop 1C
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property 700 $ 700 $ (3,479) $ (4,179) $ Total revenues 700 700 (3,479) (4,179)
Net change in fund balances $ 700 $ 700 (3,479) (4,179) $ FUND BALANCES:

Beginning of year 240,108
End of year $ 236,629
Budgeted Amounts
153
Item #18. Page 173
Meeting Date: 3/28/2023 / Packet Page #: 527
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Proposition 1B Local Streets
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property $ 550 550 $ $ 115 $ (435)
Total revenues 550 550 115 (435)
OTHER FINANCING SOURCES (USES):

Transfers out - (37,675) (39,833) (2,158)
Total other financing sources (uses) - (37,675) (39,833) (2,158) Net change in fund balances $ 550 $ (37,125) (39,718) (2,593) $ FUND BALANCES:

Beginning of year 39,718
End of year $ -
Budgeted Amounts
154
Item #18. Page 174
Meeting Date: 3/28/2023 / Packet Page #: 528
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Surface Transportation Program
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 1,120,000 $ 1,120,000 $ - $ (1,120,000) Use of money and property 2,950 2,950 (10,011) (12,961) Total revenues 1,122,950 1,122,950 (10,011) (1,132,961) EXPENDITURES:

Capital outlay - 1,405,000 - 1,405,000
Total expenditures - 1,405,000 - 1,405,000

REVENUES OVER (UNDER)
EXPENDITURES 1,122,950 (282,050) (10,011) 272,039
OTHER FINANCING SOURCES (USES):

Transfers in 285,000 285,000 - (285,000)
Total other financing sources (uses) 285,000 285,000 - (285,000) Net change in fund balances $ 2,950 1,407,950 $ (10,011) (12,961) $ FUND BALANCES:

Beginning of year 214,437
End of year $ 204,426
Budgeted Amounts
155
Item #18. Page 175
Meeting Date: 3/28/2023 / Packet Page #: 529
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual PEG Cable TV
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property $ 6,800 6,800 $ $ (22,614) $ (29,414) Miscellaneous 116,000 116,000 110,051 (5,949)
Total revenues 122,800 122,800 87,437 (35,363)
EXPENDITURES:

Current:

General government 110,950 110,950 80,423 30,527
Capital outlay 10,000 10,000 3,307 6,693
Total expenditures 120,950 120,950 83,730 37,220

REVENUES OVER (UNDER)
EXPENDITURES 1,850 1,850 3,707 1,857
Net change in fund balances $ 1,850 1,850 $ 3,707 1,857 $ FUND BALANCES:

Beginning of year 482,854
End of year $ 486,561
Budgeted Amounts
156
Item #18. Page 176
Meeting Date: 3/28/2023 / Packet Page #: 530
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure R
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 654,123 $ 654,123 $ 817,848 $ 163,725 $ Use of money and property 8,300 8,300 (48,964) (57,264) Total revenues 662,423 662,423 768,884 106,461
EXPENDITURES:

Current:

Public works 435,998 446,998 371,002 75,996
Capital outlay 266,000 270,825 41,644 229,181
Total expenditures 701,998 717,823 412,646 305,177

REVENUES OVER (UNDER)
EXPENDITURES (39,575) (55,400) 356,238 411,638
OTHER FINANCING SOURCES (USES):

Transfers in 46,323 46,323 48,481 2,158
Transfers out (56,885) (56,885) (26,866) 30,019
Total other financing sources (uses) (10,562) (10,562) 21,615 32,177 Net change in fund balances $ (65,962) (50,137) $ 377,853 443,815 $ FUND BALANCES:

Beginning of year 581,683
End of year $ 959,536
Budgeted Amounts
157
Item #18. Page 177
Meeting Date: 3/28/2023 / Packet Page #: 531
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Beverage Recycling Grant
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 13,089 $ 13,089 $ 13,060 $ (29) $
Use of money and property 750 750 (2,809) (3,559)
Total revenues 13,839 13,839 10,251 (3,588)
EXPENDITURES:

Current:

Public works - - 131 (131)
Capital outlay 13,100 13,100 12,931 169
Total expenditures 13,100 13,100 13,062 38

REVENUES OVER (UNDER)
EXPENDITURES 739 739 (2,811) (3,550)
Net change in fund balances $ 739 739 $ (2,811) (3,550) $ FUND BALANCES:

Beginning of year 59,996
End of year $ 57,185
Budgeted Amounts
158
Item #18. Page 178
Meeting Date: 3/28/2023 / Packet Page #: 532
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Library Grant
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 25,000 $ 25,000 $ 25,208 $ 208
Contributions 387,586 387,586 126,224 (261,362)
Total revenues 412,586 412,586 151,432 (261,154)
EXPENDITURES:

Current:

Library 41,516 408,794 148,431 260,363
Capital outlay - 4,000 3,414 586
Total expenditures 41,516 412,794 151,845 260,949

REVENUES OVER (UNDER)
EXPENDITURES 371,070 (208) (413) (205)
Net change in fund balances $ (208) 371,070 $ (413) (205) $ FUND BALANCES:

Beginning of year 9,562
End of year $ 9,149
Budgeted Amounts
159
Item #18. Page 179
Meeting Date: 3/28/2023 / Packet Page #: 533
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Glendora Village BID
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes 52,200 $ 52,200 $ 47,721 $ (4,479) $
Charges for services 45,000 45,000 63,165 18,165
Use of money and property 1,400 1,400 (5,521) (6,921)
Miscellaneous 800 800 - (800)
Total revenues 99,400 99,400 105,365 5,965
EXPENDITURES:

Current:

General government 112,750 112,750 74,570 38,180
Total expenditures 112,750 112,750 74,570 38,180

REVENUES OVER (UNDER)
EXPENDITURES (13,350) (13,350) 30,795 44,145
Net change in fund balances $ (13,350) (13,350) $ 30,795 44,145 $ FUND BALANCES:

Beginning of year 116,487
End of year $ 147,282
Budgeted Amounts
160
Item #18. Page 180
Meeting Date: 3/28/2023 / Packet Page #: 534
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Step OTS Grant
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental - $ 114,021 $ 40,708 $ (73,313) $
Miscellaneous - - 22,775 22,775
Total revenues - 114,021 63,483 (50,538)
EXPENDITURES:

Current:

Public safety - 114,021 70,160 43,861
Capital outlay - - 22,775 (22,775)
Total expenditures - 114,021 92,935 21,086

REVENUES OVER (UNDER)
EXPENDITURES - - (29,452) (29,452)
Net change in fund balances $ - - $ (29,452) (29,452) $ FUND BALANCES:

Beginning of year (569)
End of year $ (30,021)
Budgeted Amounts
161
Item #18. Page 181
Meeting Date: 3/28/2023 / Packet Page #: 535
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Plan Maintenance Fees
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services 91,500 $ 91,500 $ 110,067 $ 18,567 $ Use of money and property - - (56,285) (56,285)
Total revenues 91,500 91,500 53,782 (37,718)
EXPENDITURES:

Current:

Public works 60,055 60,055 9,152 50,903
Total expenditures 60,055 60,055 9,152 50,903

REVENUES OVER (UNDER)
EXPENDITURES 31,445 31,445 44,630 13,185
Net change in fund balances $ 31,445 31,445 $ 44,630 13,185 $ FUND BALANCES:

Beginning of year 864,912
End of year $ 909,542
Budgeted Amounts
162
Item #18. Page 182
Meeting Date: 3/28/2023 / Packet Page #: 536
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Home-State Grant
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property $ 2,650 2,650 $ $ 43,159 $ 40,509 Total revenues 2,650 2,650 43,159 40,509
Net change in fund balances $ 2,650 $ 2,650 43,159 $ 40,509 FUND BALANCES:

Beginning of year 2,886,472
End of year $ 2,929,631
Budgeted Amounts
163
Item #18. Page 183
Meeting Date: 3/28/2023 / Packet Page #: 537
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Housing Authority
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ - $ - $ 137,299 $ 137,299
Use of money and property 27,600 27,600 (12,287) (39,887) Total revenues 27,600 27,600 125,012 97,412
EXPENDITURES:

Current:

General government 83,467 84,497 89,819 (5,322)
Public works 155,930 163,480 145,314 18,166
Total expenditures 239,397 247,977 235,133 12,844

REVENUES OVER (UNDER)
EXPENDITURES (211,797) (220,377) (110,121) 110,256
OTHER FINANCING SOURCES (USES):

Transfers out (30,500) (30,500) (30,500) -
Total other financing sources (uses) (30,500) (30,500) (30,500) - Net change in fund balances $ (250,877) (242,297) $ (140,621) 110,256 $ FUND BALANCES:

Beginning of year 7,069,671
End of year $ 6,929,050
Budgeted Amounts
164
Item #18. Page 184
Meeting Date: 3/28/2023 / Packet Page #: 538
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Highway Bridge Repair
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 220,236 $ 220,236 $ - $ (220,236)
Total revenues 220,236 220,236 - (220,236)
EXPENDITURES:

Capital outlay - 220,236 - 220,236
Total expenditures - 220,236 - 220,236

REVENUES OVER (UNDER)
EXPENDITURES 220,236 - - -
Net change in fund balances $ 220,236 $ - - $ -
FUND BALANCES:

Beginning of year (46)
End of year $ (46)
Budgeted Amounts
165
Item #18. Page 185
Meeting Date: 3/28/2023 / Packet Page #: 539
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure M
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 741,339 $ 741,339 $ 925,489 $ 184,150 Use of money and property 14,300 14,300 (73,040) (87,340) Total revenues 755,639 755,639 852,449 96,810
EXPENDITURES:

Current:

Public works 56,899 65,049 - 65,049
Capital outlay 320,000 755,062 365,238 389,824
Total expenditures 376,899 820,111 424,076 396,035

REVENUES OVER (UNDER)
EXPENDITURES 378,740 (64,472) 428,373 492,845
OTHER FINANCING SOURCES (USES):

Transfers out - (304,555) (2,914) 301,641
Total other financing sources (uses) - (304,555) (2,914) 301,641 Net change in fund balances $ (369,027) 378,740 $ 425,459 794,486 $ FUND BALANCES:

Beginning of year 1,000,758
End of year $ 1,426,217
Budgeted Amounts
166
Item #18. Page 186
Meeting Date: 3/28/2023 / Packet Page #: 540
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Road Rehabilitation Maintenance
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 1,067,520 $ 1,067,520 $ 1,043,193 $ (24,327) $ Use of money and property 30,900 30,900 (126,206) (157,106) Total revenues 1,098,420 1,098,420 916,987 (181,433)
EXPENDITURES:

Capital outlay - 1,962,964 417,199 1,545,765
Total expenditures - 1,962,964 417,199 1,545,765

REVENUES OVER (UNDER)
EXPENDITURES 1,098,420 (864,544) 499,788 1,364,332
Net change in fund balances $ (864,544) 1,098,420 $ 499,788 1,364,332 $ FUND BALANCES:

Beginning of year 2,269,595
End of year $ 2,769,383
Budgeted Amounts
167
Item #18. Page 187
Meeting Date: 3/28/2023 / Packet Page #: 541
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual HSIP
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 298,000 $ 298,000 $ - $ (298,000) $
Total revenues 298,000 298,000 - (298,000)
EXPENDITURES:

Current:

Capital outlay - 575,801 47,734 528,067
Total expenditures - 575,801 47,734 528,067

REVENUES OVER (UNDER)
EXPENDITURES 298,000 (277,801) (47,734) 230,067
OTHER FINANCING SOURCES (USES):

Transfers in 310,782 310,782 - (310,782)
Total other financing sources (uses) 310,782 310,782 - (310,782) Net change in fund balances $ 32,981 608,782 $ (47,734) (80,715) $ FUND BALANCES:

Beginning of year (32,981)
End of year $ (80,715)
Budgeted Amounts
168
Item #18. Page 188
Meeting Date: 3/28/2023 / Packet Page #: 542
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure W
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 889,600 $ 889,600 $ 897,179 $ 7,579 $ Use of money and property 5,500 5,500 (67,313) (72,813) Total revenues 895,100 895,100 829,866 (65,234)
EXPENDITURES:

Current:

Public works 542,200 635,450 134,059 501,391
Capital outlay 225,000 225,000 341 224,659
Total expenditures 767,200 860,450 134,400 726,050

REVENUES OVER (UNDER)
EXPENDITURES 127,900 34,650 695,466 660,816
Net change in fund balances $ 34,650 127,900 $ 695,466 660,816 $ FUND BALANCES:

Beginning of year 658,174
End of year $ 1,353,640
Budgeted Amounts
169
Item #18. Page 189
Meeting Date: 3/28/2023 / Packet Page #: 543
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure H
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 356,401 $ 356,401 $ 380,477 $ 24,076 Total revenues 356,401 356,401 380,477 24,076
EXPENDITURES:

Current:

Community services - 251,845 231,442 20,403
Total expenditures - 251,845 231,442 20,403

REVENUES OVER (UNDER)
EXPENDITURES 356,401 104,556 149,035 44,479
Net change in fund balances $ 104,556 356,401 $ 149,035 44,479 $ FUND BALANCES:

Beginning of year (149,959)
End of year $ (924)
Budgeted Amounts
170
Item #18. Page 190
Meeting Date: 3/28/2023 / Packet Page #: 544
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Plan Maintenance Fees
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 95,000 95,000 $ $ 95,687 $ 687
Total revenues 95,000 95,000 95,687 687
Net change in fund balances $ 95,000 $ 95,000 95,687 $ 687 FUND BALANCES:

Beginning of year 600,211
End of year $ 695,898
Budgeted Amounts
171
Item #18. Page 191
Meeting Date: 3/28/2023 / Packet Page #: 545
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Prop 68 Parks/Water Bond
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 209,206 $ 209,206 $ - $ (209,206)
Total revenues 209,206 209,206 - (209,206)
EXPENDITURES:

Capital outlay - 209,206 209,206 -
Total expenditures - 209,206 209,206 -

REVENUES OVER (UNDER)
EXPENDITURES 209,206 - (209,206) (209,206)
Net change in fund balances $ - 209,206 $ (209,206) (209,206) $ FUND BALANCES:

Beginning of year -
End of year $ (209,206)
Budgeted Amounts
172
Item #18. Page 192
Meeting Date: 3/28/2023 / Packet Page #: 546
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Stormwater Investment
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental - $ 2,581,286 $ 1,290,644 $ (1,290,642) $ Use of money and property - - (65,854) (65,854)
Total revenues - 2,581,286 1,224,790 (1,356,496)
EXPENDITURES:

Current:

General government - 2,581,286 - 2,581,286
Total expenditures - 2,581,286 - 2,581,286

REVENUES OVER (UNDER)
EXPENDITURES - - 1,224,790 1,224,790
Net change in fund balances $ - $ 1,224,790 1,224,790 - $ FUND BALANCES:

Beginning of year -
End of year $ 1,224,790
Budgeted Amounts
173
Item #18. Page 193
Meeting Date: 3/28/2023 / Packet Page #: 547
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Energy Efficiency Project
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Debt service:

Principal retirement $ 73,826 - $ 73,826 $ - $
Interest and fiscal charges - 15,431 15,431 -
Total expenditures - 89,257 89,257 -
OTHER FINANCING SOURCES (USES):

Transfers in 89,257 89,257 89,257 -
Total other financing sources (uses) 89,257 89,257 89,257 - Net change in fund balances $ 89,257 $ - - $ -
FUND BALANCES:

Beginning of year 15,382
End of year $ 15,382
Budgeted Amounts
174
Item #18. Page 194
Meeting Date: 3/28/2023 / Packet Page #: 548
City of Glendora
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Pension Obligation Bonds
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Current:

General government $ 3,750 $ 3,750 $ 4,060 $ (310)
Debt service:

Principal retirement 2,005,355 2,005,355 2,005,345 10
Interest and fiscal charges 1,296,155 1,296,155 1,296,145 10 Total expenditures 3,305,260 3,305,260 3,305,550 (290)
OTHER FINANCING SOURCES (USES):

Transfers in 3,305,260 3,305,260 3,305,260 -
Total other financing sources (uses) 3,305,260 3,305,260 3,305,260 - Net change in fund balances $ - - $ (290) (290) $
FUND BALANCES:

Beginning of year 37,236
End of year $ 36,946
Budgeted Amounts
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INTERNAL SERVICE FUNDS
Workers' Compensation Self-Insurance Fund - Establishes an insurance reserve for workers' compensation benefit claims against the City and receives its funding through workers' compensation insurance premiums charged to City departments.

General Liability Self-Insurance Fund - Establishes an insurance reserve for liability claims against the City and receives its funding through liability insurance premiums charged to City departments.

Vehicles Fund - Acquires and maintains vehicles and rolling stock used by City departments. Costs are recovered by "leasing" the vehicles to the requesting department for a monthly payment equal to the straight-line depreciation charged over the life of the vehicle.

Technology Fund - Acquires equipment, hardware and software for City departments. Costs are recovered by "leasing" the equipment to the requesting department for a monthly payment equal to the straight line depreciation charge over the life of the equipment.
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City of Glendora
Combining Statement of Net Position
Internal Service Funds
June 30, 2022
Totals
ASSETS
Current Assets:

Cash and investments 2,423,421 $ 3,511,757 $ 2,987,099 $ 5,146,978 $ 14,069,255 $ Total current assets 2,423,421 3,511,757 2,987,099 5,146,978 14,069,255 Noncurrent:

Net pension asset 141,327 205,252 149,225 944,502 1,440,306 Capital assets:

Nondepreciable capital assets - - - 235,675 235,675
Depreciable capital assets - - 9,155,061 4,400,702 13,555,763 Accumulated depreciation - - (7,891,856) (4,123,855) (12,015,711) Net capital assets - - 1,263,205 512,522 1,775,727
Total noncurrent assets 141,327 205,252 1,412,430 1,457,024 3,216,033 Total assets 2,564,748 3,717,009 4,399,529 6,604,002 17,285,288

DEFERRED OUTFLOWS OF RESOURCES
Other post employment benefit related items 12,097 17,496 12,712 80,782 123,087 Pension related items 13,258 19,256 13,999 88,608 135,121 Total deferred outflows of resources 25,355 36,752 26,711 169,390 258,208

LIABILITIES
Current liabilities:

Accounts payable 918 - 71,455 328,555 400,928
Accrued liabilities 6,897 9,046 5,841 29,488 51,272
Accrued interest payable 865 681 947 3,045 5,538
Compensated absences - current 4,150 7,713 1,602 24,168 37,633 Claims and judgements - current 2,094,304 1,301,630 - 3,395,934 - Long-term debt - current portion 16,988 13,359 18,582 59,782 108,711 Total current liabilities 2,123,204 1,333,347 98,427 445,038 4,000,016 Noncurrent liabilities:

Claims and judgements 1,942,585 821,886 - 2,764,471 -
Net OPEB liability 110,760 160,195 116,392 739,651 1,126,998 Long-term debt 370,155 291,079 404,880 1,302,576 2,368,690 Total noncurrent liabilities 2,423,500 1,273,160 521,272 2,042,227 6,260,159 Total liabilities 4,546,704 2,606,507 619,699 2,487,265 10,260,175

DEFERRED INFLOWS OF RESOURCES
Other post employment benefit related items 21,862 31,620 22,974 145,994 222,450 Pension related items 117,622 170,825 124,195 786,080 1,198,722 Total deferred inflows of resources 139,484 202,445 147,169 932,074 1,421,172

NET POSITION
Net investment in capital assets - 1,263,205 - 512,522 1,775,727 Unrestricted (2,096,085) 944,809 2,396,167 2,841,531 4,086,422 Total net position $ (2,096,085) $ 944,809 $ 3,354,053 3,659,372 $ $ 5,862,149 Workers'
Compensation
Self-Insurance Vehicles Technology
General
Liability SelfInsurance
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City of Glendora
Combining Statement of Revenues, Expenses and Changes in Net Position Internal Service Funds
For the year ended June 30, 2022
Totals
OPERATING REVENUES:

Interdepartamental charges $ 2,346,747 939,741 $ 1,265,564 $ 3,315,905 $ 7,867,957 $ Miscellaneous - 41,054 - - 41,054
Total operating revenues 939,741 2,387,801 1,265,564 3,315,905 7,909,011 OPERATING EXPENSES:

Administration and general 39,418 178,001 146,202 1,094,303 1,457,924 Contracted services and supplies 314,206 1,983,044 733,726 900,543 3,931,519 Claims expense (246,025) (25,829) - - (271,854)
Depreciation - - 750,310 73,104 823,414
Total operating expenses 107,599 2,135,216 1,630,238 2,067,950 5,941,003 Operating income (loss) 832,142 252,585 (364,674) 1,247,955 1,968,008 NONOPERATING REVENUES (EXPENSES):

Interest expense (10,389) (8,171) (11,361) (36,547) (66,468) Total nonoperating revenues (expenses) (8,171) (10,389) (11,361) (36,547) (66,468) Income before contributions and
transfers 244,414 821,753 (376,035) 1,211,408 1,901,540 CONTRIBUTIONS AND TRANSFERS:

Transfers in - 1,056,023 - - 1,056,023
Total contributions and transfers - 1,056,023 - - 1,056,023 Change in net position 821,753 1,300,437 (376,035) 1,211,408 2,957,563 NET POSITION:

Beginning of year (2,917,838) (355,628) 4,035,407 2,142,645 2,904,586 End of year $ 944,809 (2,096,085) $ 3,659,372 $ 3,354,053 $ 5,862,149 $ Workers'
Compensation
Self-Insurance
General
Liability SelfInsurance Vehicles Technology
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City of Glendora
Combining Statement of Cash Flows
Internal Service Funds
For the year ended June 30, 2022
Totals
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash receipts from customers and users 939,741 $ 2,387,801 $ 1,265,564 $ 3,315,905 $ $ 7,909,011 Cash paid to suppliers for goods and services (318,196) (2,009,157) (936,776) (1,119,658) (4,383,787) Cash paid to employees for services (133,690) (179,167) (152,998) (952,072) (1,417,927) Cash paid for insurance or claims (550,627) (494,754) - (1,045,381) - Net cash provided by (used in) operating activities (62,772) (295,277) 175,790 1,244,175 1,061,916 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Principal paid on pension obligation bonds (16,066) (12,634) (17,574) (56,537) (102,811) Interest paid on pension obligation bonds (10,389) (8,171) (11,361) (36,547) (66,468) Transfers from other funds 1,056,023 1,056,023
Net cash provided by (used in) noncapital
financing activities (26,455) 1,035,218 (28,935) (93,084) 886,744 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Acquisition of capital assets - (81,407) - (244,087) (325,494) Net cash provided by (used in)
capital and related financing activities - (81,407) - (244,087) (325,494) Net cash flows (89,227) 739,941 65,448 907,004 1,623,166 CASH AND INVESTMENTS - Beginning of year 2,512,648 2,771,816 2,921,651 4,239,974 12,446,089 CASH AND INVESTMENTS - End of year $ 2,423,421 $ 3,511,757 $ 5,146,978 2,987,099 $ $ 14,069,255

RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES:

Operating income (loss) $ 832,142 $ 252,585 $ (364,674) $ 1,247,955 $ 1,968,008 Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:

Depreciation - 750,310 - 73,104 823,414
(Increase) decrease in deferred OPEB related items (6,208) (2,188) 969 496 (6,931) (Increase) decrease in deferred pension related
items 137,705 179,026 136,183 832,553 1,285,467
Increase (decrease) in accounts payable (114) (154,140) (3,130) 99,496 (57,888) Increase (decrease) in accrued liabilities (1,851) (2,810) 238 (13,014) (17,437) Increase (decrease) in compensated absences (3,897) (3,374) (112) (8,294) (15,677) Increase (decrease) in claims payable (796,652) (520,583) - (1,317,235) - Increase (decrease) in OPEB liability (54,909) 23,762 (12,732) 68,450 24,571 Increase (decrease) in net pension liability (168,988) (228,032) (170,785) (1,056,571) (1,624,376) Net cash provided by (used in) operating activities $ (62,772) $ (295,277) $ 175,790 $ 1,244,175 $ 1,061,916 Vehicles
General
Liability SelfInsurance
Workers'
Compensation
Self-Insurance Technology
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STATISTICAL SECTION
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Contents: Pages
184 - 193
194 - 203
204 - 210
211 - 215
216 - 219
This part of the City of Glendora's annual comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information say about the government's overall financial health.

City of Glendora
Description of Statistical Section Contents
Financial Trends - These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time.

Revenue Capacity - These schedules contain information to help the reader assess the City's most significant local revenue source, the property tax.

Debt Capacity - These schedules present information to help the reader assess the affordability of the City's current level of outstanding debt and the City's ability to issue additional debt in the future.

Demographic and Economic Information - These schedules offer demographics and economic indicators to help the reader understand the environment within which the City's financial activities take place.

Operating Information - These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report related to the services the City provides and activities it performs.
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2022 2021 2020 2019 2018
Governmental activities:

Net Investment in Capital Assets $ 72,433,252 $ 75,244,307 $ 78,173,973 $ 81,116,968 $ 81,015,708 Restricted 27,586,588 23,113,284 21,659,671 20,354,676 19,234,970 Unrestricted 27,505,529 (10,198,627) (19,693,431) (20,132,818) (18,774,514) Total Governmental Activities Net Position 127,525,369 88,158,964 80,140,213 81,338,826 81,476,164 Business-type activities:

Net Investment in Capital Assets 60,152,718 58,431,708 57,724,416 54,883,183 52,520,608 Restricted - - - - -
Unrestricted 29,631,591 26,281,751 19,608,775 15,789,051 13,766,315 Total Business-type Activities Net Position 89,784,309 84,713,459 77,333,191 70,672,234 66,286,923 Primary government:

Net Investment in Capital Assets 132,585,970 133,676,015 135,898,389 136,000,151 133,536,316 Restricted 27,586,588 23,113,284 21,659,671 20,354,676 19,234,970 Unrestricted 57,137,120 16,083,124 (84,656) (4,343,767) (5,008,199) Total Primary Government Net Position 217,309,678 $ $ 172,872,423 $ 157,473,404 $ 152,011,060 $ 147,763,087 *2017 and 2020 balances were restated due to implementation of GASB 75 and GASB 84, respectively.

Source: City of Glendora Finance Department
For the Fiscal Year Ended June 30
City of Glendora
Schedule 1
Net Positions by Component
Last Ten Fiscal Years
(accrual basis of accounting)
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2017 2016 2015 2014 2013
Governmental activities:

Net Investment in Capital Assets $ 80,916,032 $ 80,759,598 $ 82,607,111 $ 84,644,162 $ 84,638,194 Restricted 17,975,891 9,064,643 9,040,134 7,122,848 6,548,880 Unrestricted (13,796,308) 42,995 (2,140,148) 28,148,231 27,361,154 Total Governmental Activities Net Position 85,095,615 89,867,236 89,507,097 119,915,241 118,548,228 Business-type activities:

Net Investment in Capital Assets 48,714,652 43,435,123 37,849,278 30,977,074 26,681,364 Restricted - - - - -
Unrestricted 10,071,948 13,893,434 14,837,948 24,042,550 22,401,234 Total Business-type Activities Net Position 58,786,600 57,328,557 52,687,226 55,019,624 49,082,598 Primary government:

Net Investment in Capital Assets 129,630,684 124,194,721 120,456,389 115,621,236 111,319,558 Restricted 17,975,891 9,064,643 9,040,134 7,122,848 6,548,880 Unrestricted (3,724,360) 13,936,429 12,697,800 52,190,781 49,762,388 Total Primary Government Net Position 143,882,215 $ $ 147,195,793 $ 142,194,323 $ 174,934,865 $ 167,630,826 Source: City of Glendora Finance Division
For the Fiscal Year Ended June 30
City of Glendora
Schedule 1
Net Positions by Component (Continued)
Last Ten Fiscal Years
(accrual basis of accounting)
185
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2022 2021 2020 2019 2018
Expenses:

Government activities:

General government $ 2,950,065 $ 3,593,105 $ 3,188,875 $ 3,846,437 $ 3,561,244 Public safety (7,282,480) 22,907,854 22,278,483 19,982,668 18,914,850 Community services 4,847,304 5,512,703 4,561,914 7,149,670 7,494,693 Library 1,713,257 2,307,377 2,512,957 2,404,506 2,283,735 Public Works 12,059,715 11,221,659 12,775,567 8,015,177 8,052,948 Interest on long-term debt 1,368,625 1,416,548 1,793,074 134,211 173,515 Total governmental activities expenses 15,656,486 $ 46,959,246 $ 47,110,870 $ 41,532,669 $ 40,480,985 $ Business-type activities:

Water $ 17,488,497 16,319,581 $ 16,410,112 $ 15,806,731 $ 13,349,460 $ Golf Course Fund -----
Transit - - - - -
La Fetra Rental - - - - 54,161
Total business-type activities expenses $ 16,319,581 $ 17,488,497 $ 16,410,112 $ 15,806,731 $ 13,403,621 Total primary government expenses $ 31,976,067 $ 64,447,743 $ 63,520,982 $ 57,339,400 $ 53,884,606 Program revenues:

Governmental activities:

Charges for services:

General government $ 548,297 $ 388,634 $ 416,908 $ 569,552 $ 572,351 Public safety 485,610 404,378 416,018 572,711 599,103
Community services 2,243,420 1,560,560 1,609,400 2,070,452 1,953,506 Library 17,509 1,357 21,727 35,300 39,741
Public works 3,719,862 3,440,111 3,183,529 3,034,657 2,910,694 Operating grants and contributions
General government 3,598,715 526,716 79,204 83,786 89,060 Public safety 1,437,648 1,185,504 965,760 1,815,627 884,662 Community services 980,255 1,293,305 277,549 586,356 665,185 Library 151,432 126,460 123,107 169,773 91,610
Public works 3,746,971 3,369,880 3,065,878 2,990,741 2,783,609 Capital grants and contributions
General government - - - - -
Public safety 615,984 - 83,911 - -
Community services 123,100 107,931 155,975 125,001 366,306 Library 10,875----
Public works 2,043,942 1,940,005 1,078,001 1,240,235 489,025 Total governmental activities program revenues 19,723,620 $ $ 14,344,841 $ 11,476,967 $ 13,294,191 $ 11,444,852 Business-type activities:

Charges for services:

Water $ 24,422,01 23,076,941 $ 3 $ 21,896,939 $ 19,250,862 $ 20,783,257 Transit - - - - -
La Fetra Rental - - - - 49,671
Operating grants and contributions 364,241 - - - -
Total Business-type activities program revenues 23,441,182 $ $ 24,422,013 $ 21,896,939 $ 19,250,862 $ 20,832,928 Total primary governmental program revenues 43,164,802 $ $ 38,766,854 $ 33,373,906 $ 32,545,053 $ 32,277,780 Net (expense)/revenue:

Governmental activities $ 4,067,134 $ (32,614,405) $ (35,633,903) $ (28,238,478) $ (29,036,133) Business-type activities 7,121,601 6,933,516 5,486,827 3,444,131 7,429,307 Total primary government net expense $ 11,188,735 $ (25,680,889) $ (30,147,076) $ (24,794,347) $ (21,606,826) For the Fiscal Year Ended June 30
City of Glendora
Schedule 2
Changes in Net Position
Last Ten Fiscal Years
(Accrual Basis of Accounting)
186
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2017 2016 2015 2014 2013
Expenses:

Government activities:

General government 3,206,125 $ 2,777,92 $ 3 $ 3,292,123 $ 2,969,760 $ 3,416,431 Public safety 17,981,945 15,104,625 15,875,629 14,249,107 14,404,531 Community services 5,938,690 5,340,456 5,258,738 4,489,989 4,020,518 Library 2,117,089 2,039,680 2,006,111 2,005,420 1,907,288 Public Works 7,394,070 7,612,105 7,087,686 8,694,912 9,029,928 Interest on long-term debt 214,084 257,487 267,476 270,874 379,709 Total governmental activities expenses 36,852,003 $ 33,132,276 $ 33,787,763 $ 32,680,062 33,158,405 Business-type activities:

Water $ 12,581,983 $ 11,691,269 $ 13,354,950 12,613,135 12,673,942 Golf Course Fund -----
Transit 1,878,580 1,234,849 969,822 880,929 882,230
La Fetra Rental 39,066 25,969 30,876 28,252 29,280
Total business-type activities expenses 14,499,629 $ 12,952,087 $ 14,355,648 13,522,316 13,585,452 Total primary government expenses 51,351,632 $ 46,084,363 $ 48,143,411 $ 46,202,378 $ 46,743,857 $ Program revenues:

Governmental activities:

Charges for services:

General government 466,178 $ 446,437 $ 430,82 $ 3 $ 368,396 $ 700,217 Public safety 633,184 931,274 952,540 1,344,894 925,340 Community services 2,742,840 2,586,038 2,701,952 1,645,726 1,433,844 Library 41,280 43,188 43,690 47,498 49,811
Public works 3,235,083 3,509,766 3,330,194 2,038,711 1,257,672 Operating grants and contributions
General government 34,935 35,194 288,296 33,586 36,345
Public safety 1,935,370 1,657,596 2,298,400 3,553,345 3,143,804 Community services 172,558 199,207 36,780 129,293 691,665 Library 103,835 120,053 132,276 107,423 141,854
Public works 1,867,573 1,582,596 2,430,982 2,061,930 1,719,063 Capital grants and contributions
General government - - - - -
Public safety 110,288 - - - -
Community services 117,251 54,808 729,277 246,214 161,493 Library - -- - -
Public works 305,334 163,400 316,714 344,638 547,308
Total governmental activities program revenues 11,765,709 $ $ 11,329,557 $ 13,691,924 11,921,654 10,808,416 Business-type activities:

Charges for services:

Water $ 15,409,998 17,733,728 $ 16,401,964 $ 18,361,431 $ 15,980,542 $ Transit 93,694 26,209 22,269 23,859 22,910
La Fetra Rental 46,712 - - - -
Operating grants and contributions - - - - -
Total Business-type activities program revenues 17,874,134 $ $ 15,436,207 $ 16,424,233 18,385,290 16,003,452 Total primary governmental program revenues 29,639,843 $ $ 26,765,764 $ 30,116,157 $ 30,306,944 $ 26,811,868 Net (expense)/revenue:

Governmental activities $ (25,086,294) $ (21,802,719) $ (20,095,839) $ (20,758,408) $ (22,349,989) Business-type activities 3,374,505 2,484,120 2,068,585 4,862,974 2,418,000 Total primary government net expense $ (21,711,789) $ (19,318,599) $ (18,027,254) $ (15,895,434) $ (19,931,989) City of Glendora
Schedule 2
Changes in Net Position (Continued)
Last Ten Fiscal Years
(accrual basis of accounting)
For the Fiscal Year Ended June 30
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2022 2021 2020 2019 2018
General revenues and
other changes in net position:

Governmental activities
Taxes:

Property taxes $ 15,254,314 $ 15,108,885 $ 14,021,824 $ 13,347,134 $ 12,574,759 Franchise taxes 2,439,080 2,611,371 2,213,174 2,281,885 2,119,473 Sales taxes 16,596,110 10,258,606 8,895,761 9,030,480 8,955,740 Other taxes 3,809,791 8,477,913 6,754,417 857,629 850,995 Motor vehicle-in-lieu 59,542 38,188 41,252 25,298 27,692 Use of money and property (2,956,848) 835,709 2,426,585 2,221,670 721,025 Miscellaneous 59,018 247,575 47,289 205,690 266,278
Gain (loss) on sale of capital asset - - - 11,593 (9,013) Extraordinary Gain/(Loss) on dissolution of
redevelopment agency - - - - -
Transfers 38,264 36,646 34,988 119,761 (90,267)
Total governmental activities 35,299,271 37,614,893 34,435,290 28,101,140 25,416,682 Business-type activities:

Investment earnings (loss) (2,012,487) 64,348 1,209,118 1,060,941 (19,251) Interest expense - - - - -
Gain/(Loss) on sale of capital assets - - - - -
Miscellaneous - - - - -
Transfers (38,264) (36,646) (34,988) (119,761) 90,267
Total Business-type activities (2,050,751) 27,702 1,174,130 941,180 71,016 Total Primary government 33,248,520 37,642,595 35,609,420 29,042,320 25,487,698 Change in net position:

Governmental activities 39,366,405 5,000,488 (1,198,613) (137,338) (3,619,451) Business-type activities 5,070,850 6,961,218 6,660,957 4,385,311 7,500,323 Total primary government 44,437,255 $ 11,961,706 $ 5,462,344 $ 4,247,973 $ 3,880,872 $ Source: City of Glendora Finance Division
For the Fiscal Year Ended June 30
City of Glendora
Schedule 2
Changes in Net Position (Continued)
Last Ten Fiscal Years
(Accrual Basis of Accounting)
188
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2017 2016 2015 2014 2013
General revenues and
other changes in net position:

Governmental activities
Taxes:

Property taxes $ 14,399,988 $ 10,848,494 $ 10,679,183 $ 9,750,774 $ 10,618,948 Franchise taxes 2,090,881 2,015,410 2,118,665 1,898,194 1,803,263 Sales taxes 8,368,272 7,742,916 8,538,095 8,098,065 7,861,882 Other taxes 1,131,227 634,507 1,084,233 1,980,701 1,652,975 Motor vehicle-in-lieu 23,457 20,764 21,650 22,413 27,082 Use of property and money 663,555 1,408,517 971,643 852,595 666,012 Miscellaneous 71,600 765,141 186,333 179,225 689,158
Gain on sale of capital asset 29,728 46,800 566,106 92,677 - Extraordinary Gain/(Loss) on dissolution of
redevelopment agency - - - - -
Transfers (1,101,610) (1,224,614) (769,552) (749,223) (835,266) Total governmental activities 25,677,098 22,257,935 23,396,356 22,125,421 22,484,054 Business-type activities:

Investment earnings (loss) 22,253 441,323 172,449 177,340 39,206 Interest expense - - - - -
Gain/(Loss) on sale of capital assets 11,774 28,856 2,000 - - Miscellaneous - 462,418 247,084 147,489 358,318
Transfers 1,419,169 1,224,614 769,552 749,223 835,266
Total Business-type activities 1,453,196 2,157,211 1,191,085 1,074,052 1,232,790 Total primary government 27,130,294 24,415,146 24,587,441 23,199,473 $ 23,716,844 $ Change in net position:

Governmental activities 590,804 455,216 3,300,517 1,367,013 134,065 Business-type activities 4,827,701 4,641,331 3,259,670 5,937,026 3,650,790 Total primary government 5,418,505 $ 5,096,547 $ 6,560,187 $ 7,304,039 $ 3,784,855 $ Source: City of Glendora Finance Department
For the Fiscal Year Ended June 30
City of Glendora
Schedule 2
Changes in Net Position (Continued)
Last Ten Fiscal Years
(accrual basis of accounting)
189
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For the Fiscal Year Ended June 30
2022 2021 2020 2019 2018
General Fund:

Nonspendable $ 5,427,722 $ 5,960,266 $ 6,608,863 $ 6,500,553 $ 6,416,152 Restricted 116,392 116,393 ---
Committed 14,309,802 14,153,601 12,994,957 12,813,800 11,981,471 Assigned 12,861,403 9,771,079 5,057,504 2,758,567 2,022,442 Unassigned - - 562,917 - -
Total General Fund $ 32,715,319 $ 30,001,339 $ 25,224,241 $ 22,072,920 $ 20,420,065 All Other governmental funds:

Special Revenue Funds
Nonspendable $ - - $ - $ - $ - $
Restricted 27,534,259 23,060,666 21,565,385 19,905,476 18,758,726 Committed 1,605,440 1,465,123 ---
Assigned -----
Unassigned (545,367) (310,412) (209,549) (93,561) (78,261) Total Special Revenue Funds $ 28,594,332 $ 24,215,377 $ 21,355,836 $ 19,811,915 $ 18,680,465 Capital Project Funds:

Nonspendable $ - - $ - $ - $ - $
Restricted - - 301,904 433,377 440,532
Committed - 14,603,802 9,044,151 - -
Assigned 16,483,009 - - 6,876,092 7,446,327
Unassigned -----
Total Capital Project Funds 16,483,009 $ 14,603,802 $ 9,346,055 $ 7,309,469 $ 7,886,859 $ Debt Service Funds:

Nonspendable $ 52,618 - $ 53,269 $ - $ - $
Restricted 52,329 - - - -
Committed -----
Assigned -----
Unassigned -----
Total Debt Service Funds 52,329 $ 52,618 $ 53,269 $ - $ - $ Total All Other Governmental Funds 45,129,670 $ 38,871,797 $ 30,755,160 $ 27,121,384 $ 26,567,324 $ GRAND TOTAL - ALL FUND TYPES 77,844,989 $ 68,873,136 $ 55,979,401 $ 49,194,304 $ 46,987,389 $ Notes:

Committed fund balance fluctuates due to the City's policy of transferring excess unallocated fund balance from the prior year to the Capital Projects Fund. The City maintains a contingency reserve in the General Fund equal to 45% of the prior year's expenditures less any extraordinary items.

City of Glendora
Schedule 3
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accouting)
190
Item #18. Page 210
Meeting Date: 3/28/2023 / Packet Page #: 564
Source: City of Glendora Finance Division
2017 2016 2015 2014 2013
General Fund:

Nonspendable $ 6,339,892 $ 6,707,097 $ 6,684,716 $ 5,685,921 $ 5,677,496 Restricted -- ---
Committed 11,980,707 11,058,005 10,701,873 --
Assigned 2,221,706 2,364,249 1,856,857 11,547,640 10,687,784 Unassigned - 1,543 ---
Total General Fund 20,542,305 $ 20,130,894 $ 19,243,446 $ 17,233,561 $ 16,365,280 $ All Other Governmental Funds:

Special Revenue Funds
Nonspendable $ - - $ - $ - $ - $
Restricted 17,949,040 9,064,643 9,040,134 7,122,848 6,548,880 Committed -- ---
Assigned - 293,992 ---
Unassigned (151,766) (70,473) (66,223) (2,143,064) (672,009) Total Special Revenue Funds $ 17,797,274 $ 9,288,162 $ 8,973,911 $ 4,979,784 $ 5,876,871 Capital Project Funds:

Nonspendable $ - - $ - $ - $ - $
Restricted -----
Committed -----
Assigned 7,405,853 6,860,828 5,234,355 3,525,993 4,256,682 Unassigned 1,874,662 ----
Total Capital Project Funds 9,280,515 $ 6,860,828 $ 5,234,355 $ 3,525,993 $ 4,256,682 $ Debt Service Funds:

Nonspendable $ - - $ - $ - $ - $
Restricted -----
Committed -----
Assigned -----
Unassigned -----
Total Debt Service Funds - $ - $ - $ - $ - $
Total All Other Governmental Funds 27,077,789 $ 16,148,990 $ 14,208,266 $ 8,505,777 $ 10,133,553 $ GRAND TOTAL - ALL FUND TYPES 47,620,094 $ 36,279,884 $ 33,451,712 $ 25,739,338 $ 26,498,833 $ Notes:

Committed fund balance fluctuates due to the City's policy of transferring excess unallocated fund balance from the prior year to the Capital Projects Fund. The City maintains a contingency reserve in the General Fund equal to 45% of the prior year's expenditures less any extraordinary items.

Source: City of Glendora Finance Division
For the Fiscal Year ended June 30
City of Glendora
Schedule 3
Fund Balances of Governmental Funds (Continued)
Last Ten Fiscal Years
(modified accrual basis of accouting)
191
Item #18. Page 211
Meeting Date: 3/28/2023 / Packet Page #: 565
2022 2021 2020 2019 2018
Revenues:

Taxes $ 39,316,172 $ 37,611,710 $ 32,959,699 $ 26,123,016 $ 25,329,122 Licenses, Fees and Permits 1,846,770 1,824,644 1,583,745 1,499,759 1,445,308 Intergovernmental 12,735,756 8,811,239 6,379,365 7,981,769 6,113,910 Charges for Services 2,334,356 1,769,622 1,809,397 2,246,014 2,269,061 Use of Money and Property (2,760,159) 970,299 2,599,041 2,430,809 902,218 Fines and Forfeitures 311,747 269,946 281,788 346,940 390,042 Contributions 126,224 100,822 111,450 168,857 48,824
Miscellaneous 180,764 406,527 178,011 518,050 389,258
Total Revenues 54,091,630 51,764,809 45,902,496 41,315,214 36,887,743 Expenditures:

Current:

General Government 3,461,039 3,070,814 6,243,444 3,407,120 3,119,432 Public Safety 18,172,411 16,817,629 53,110,813 17,014,925 16,608,693 Community Services 4,291,438 4,242,274 6,504,148 5,889,751 6,255,179 Library 2,145,727 1,992,476 4,367,952 2,114,061 2,036,082 Public Works 10,401,912 8,037,972 14,855,000 4,926,996 5,056,377 Capital Outlay 2,238,745 1,897,519 2,105,262 4,551,363 3,595,792 Debt Service
Principal 2,079,171 2,091,032 2,211,619 726,896 661,934 Interest 1,311,575 1,368,783 1,663,484 137,891 176,902
Pass-through Agreement Pmts. -----
Total Expenditures 44,102,018 39,518,499 91,061,722 38,769,003 37,510,391 Excess of Revenues
Over (Under) Expenditures 9,989,612 12,246,310 (45,159,226) 2,546,211 (622,648) Other Financing
Sources (Uses):

Refunding Bonds Issued -----
Bond Discount -----
Legal Settlement -----
Long Term Debt Issued - - 52,944,607 - -
Contributions to Successor Agency -----
Transfers In 6,468,487 12,576,665 57,798,707 1,729,021 2,134,667 Transfers Out (7,486,246) (14,947,503) (58,798,991) (2,089,287) (2,144,724) Proceeds from sale of land held for resale -----
Total Other Financing
Sources (Uses) (1,017,759) (2,370,838) 51,944,323 (360,266) (10,057) Extraordinary gain/loss on dissolution
of redevelopment agency - - - - -
Net Change in Fund Balances $ 8,971,853 $ 9,875,472 $ 6,785,097 $ 2,185,945 $ (632,705) Debt Service as a Percentage of
Non-Capital Expenditures 8.1% 9.2% 4.4% 2.5% 2.5%
Source: City of Glendora Finance Department
For the Fiscal Year Ended June 30
City of Glendora
Schedule 4
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
192
Item #18. Page 212
Meeting Date: 3/28/2023 / Packet Page #: 566
2017 2016 2015 2014 2013
Revenues:

Taxes $ 26,436,812 $ 23,042,659 $ 21,943,965 $ 21,568,575 $ 22,073,445 Licenses, Fees and Permits 1,654,897 1,859,085 1,542,685 1,199,102 814,536 Intergovernmental 6,100,974 6,672,276 10,413,254 6,821,633 6,936,934 Fines and Forfeitures 2,110,926 2,394,498 2,494,750 2,131,373 1,763,332 Charges for Services 1,851,491 1,327,568 941,140 825,217 673,779 Use of Property and Money 466,809 588,138 607,617 675,394 693,605 Contributions 52,135 94,742 252,983 --
Other Revenues 247,597 242,824 266,405 179,525 668,208
Total Revenues 38,921,641 36,221,790 38,462,799 33,400,819 33,623,839 Expenditures:

Current:

General Government 3,007,924 2,691,357 2,958,579 2,751,260 2,124,640 Public Safety 15,845,722 14,961,779 14,297,422 13,952,149 13,879,293 Community Services 4,942,725 4,337,556 4,545,402 3,823,398 3,653,218 Library 2,037,883 1,898,419 1,866,177 1,877,684 1,815,311 Public Works 5,029,508 4,950,297 4,714,197 6,173,190 6,542,324 Capital Outlay 3,879,233 1,793,205 3,040,674 4,141,212 3,652,529 Debt Service
Principal 597,280 532,916 247,223 271,841 293,707
Interest 217,200 260,324 507,508 395,000 350,000
Pass-through Agreement Pmts. - - - --
Total Expenditures 35,557,475 31,425,853 32,177,182 33,385,734 32,311,022 Excess of Revenues
Over (Under) Expenditures 3,364,166 4,795,937 6,285,617 15,085 1,312,817 Other Financing
Sources (Uses):

Refunding Bonds Issued -----
Bond Discount -----
Legal Settlement -----
Long Term Debt Issued - - - - 1,015,000
Contributions to Successor Agency - - - - (53,701)
Transfers In 2,886,824 2,098,208 3,444,674 742,810 1,949,511 Transfers Out (4,073,299) (4,065,973) (4,883,306) (1,517,390) (3,835,316) Proceeds from sale of land held for resale - - 575,739 - - Total Other Financing
Sources (Uses) (1,186,475) (1,967,765) (862,893) (774,580) (924,506) Extraordinary gain/loss on dissolution
of redevelopment agency - - - - -
Net Change in Fund Balances $ 2,177,691 $ 2,828,172 $ 5,422,724 $ (759,495) $ 388,311 Debt Service as a Percentage of
Non-Capital Expenditures 2.6% 2.7% 2.6% 2.3% 2.2%
Notes:

In 2006-07, the City used bond monies and built a Sports Park and infrastructure for a major retail center.

Source: City of Glendora Finance Division
For the Fiscal Year Ended June 30
City of Glendora
Schedule 4
Changes in Fund Balances of Governmental Funds (Continued) Last Ten Fiscal Years
(modified accrual basis of accounting)
193
Item #18. Page 213
Meeting Date: 3/28/2023 / Packet Page #: 567
2021 2020 2019 2018 2017
Apparel Stores $ 23,169 $ 16,219 $ 22,318 $ 21,859 $ 18,119 General Merchandise 139,814 127,280 142,189 137,580 129,584 Food Stores 24,252 26,032 21,920 21,343 19,701
Eating and Drinking Places 122,382 92,390 104,902 105,136 96,379 Auto Dealers and Supplies 217,513 183,428 192,631 204,830 201,792 Service Stations 59,138 38,404 56,024 50,407 41,595
Other Retail Stores 226,288 193,170 198,351 196,737 194,076 All Other Outlets 252,964 240,605 184,087 170,428 171,499 Total $ 1,065,520 $ 917,528 $ 922,422 $ 908,320 $ 872,745 Notes:

Due to confidentiality issues, the names of the ten largest revenue payers are not available. The categories presented are intended to provide alternative information regarding the sources of the City's revenue.

Building materials data was not provided beginning 2014.

Sources: State of California Board of Equalization and The HdL Companies For the Calendar Year Ended June 30
City of Glendora
Schedule 5
Taxable Sales by Category
Last Ten Calendar Years
(in Thousand of Dollars)
194
Item #18. Page 214
Meeting Date: 3/28/2023 / Packet Page #: 568
2016 2015 2014 2013 2012
Apparel Stores $ 12,444 $ 12,412 $ 12,175 $ 12,376 $ 12,017 General Merchandise 124,555 123,189 126,419 133,497 134,006 Food Stores 19,968 23,270 22,606 21,198 20,342
Eating and Drinking Places 91,854 90,090 85,345 81,807 79,008 Auto Dealers and Supplies 193,008 184,031 181,170 166,216 153,693 Service Stations 39,800 44,253 53,024 55,718 52,394
Other Retail Stores 192,020 190,322 179,912 173,515 165,689 All Other Outlets 162,775 146,742 145,089 137,826 121,142 Total $ 836,424 $ 814,309 $ 805,740 $ 782,153 $ 738,291 Notes:

Due to confidentiality issues, the names of the ten largest revenue payers are not available. The categories presented are intended to provide alternative information regarding the sources of the City's revenue.

Building materials data was not provided beginning 2014.

Sources: State of California Board of Equalization and The HdL Companies For the Calendar Year Ended June 30
City of Glendora
Schedule 5
Taxable Sales by Category (Continued)
Last Ten Calendar Years
(in Thousand of Dollars)
195
Item #18. Page 215
Meeting Date: 3/28/2023 / Packet Page #: 569
2013 10,618,948 7,861,882 129,602 1,803,263 458,800 689,158 21,561,653 2014 9,750,774 8,098,065 133,840 1,898,194 452,389 1,394,472 21,727,734 2015 10,679,183 8,538,095 137,245 2,118,665 444,110 502,878 22,420,177 2016 11,231,907 8,582,558 149,422 2,015,409 428,855 634,507 23,042,659 2017 14,399,988 8,368,272 137,647 2,090,881 391,801 601,779 25,990,368 2018 12,574,759 8,955,740 142,169 2,119,473 409,943 298,883 24,500,967 2019 13,347,134 9,030,480 165,960 2,281,885 426,302 265,367 25,517,128 2020 14,021,824 8,895,761 161,499 2,213,174 378,614 6,214,304 31,885,176 2021 15,108,885 10,258,606 134,426 2,611,371 381,838 7,961,649 36,456,775 2022 15,254,314 16,596,110 175,236 2,439,080 427,868 3,206,687 38,099,295 Change:
2013-2022 43.7% 111.1% 35.2% 35.3% -6.7% 365.3% 76.7%
Notes:

Property tax increased due to a change in the property tax allocation related to the backfill of the Motor Vehicle In-Lieu (MVLF) tax.

Voters agreed to replace the 1.35% reduction in the MVLF with property tax which, after the first year allocation, grows with increases in assessed valuation.

Source: City of Glendora Finance Division
Fiscal Year Transient
Occupancy
Business Licenses
City of Glendora
Schedule 6
Tax Revenue by Source Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
Property Sales & Use Franchise Other Total
196
Item #18. Page 216
Meeting Date: 3/28/2023 / Packet Page #: 570
Tax Remitters for Fiscal Year 2022 Tax Remitter for Fiscal Year 2013 76 76
Albertsons Alosta Shell
Alosta Shell Arco
Arco AM PM Arco AM PM
Barnes and Noble Barnes & Noble
Best Buy Bed Bath & Beyond
Cardinaleway Hyundai of Glendora Best Buy
Chevrolet of Glendora BevMo
Chick Fil A Circle K 76
Colley Ford Colley Ford
Fuel Zone Glendora Arco
Glendora Arco Glendora Chevrolet
Glendora Chrysler Jeep Dodge Glendora Chrysler Dodge Jeep Home Depot Glendora Hyundai
Home Goods Home Depot
In N Out Burger Home Goods
Kohls In N Out Burger
Marshalls Kohls
PetSmart PetSmart
Raising Cane's Sam's Club w/fuel
Sam's Club w/Fuel Sport Chalet
Toyota of Glendora Toyota of Glendora
Ulta Beauty Verizon Wireless
Vons Vons
Walmart Walmart
Percent of Fiscal Year Total Paid by Percent of Fiscal Year Total Paid by Top 25 Accounts: 62.52% Top 25 Accounts: 64.64%
Notes:

Firms Listed Alphabetically
Sources: State Board of Equalization, California Department of Taxes and Fee Administration, State Controller's Office, The HdL Companies City of Glendora
Schedule 7
Principal Sales Tax Remitters
Current Year and Nine Years Ago
197
Item #18. Page 217
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198
Item #18. Page 218
Meeting Date: 3/28/2023 / Packet Page #: 572
2013 5,411,222 (14,651) 5,396,571 0.186280
2014 5,568,902 (13,347) 5,555,555 0.099950
2015 5,976,834 (13,390) 5,963,444 0.100380
2016 6,339,177 (15,385) 6,323,792 0.101720
2017 6,648,515 (12,146) 6,636,369 0.101040
2018 7,094,599 (12,292) 7,082,307 0.098740
2019 7,547,382 (12,292) 7,535,090 0.092260
2020 8,012,087 (13,247) 7,998,840 0.101370
2021 8,298,904 (12,359) 8,286,545 0.101340
2022 8,588,631 (11,855) 8,576,776 0.101300
Notes:

Exempt values are not included in Total.

Source: LA County Assessor
In 1978, the voters of the State of California passed proposition 13 which limited taxes to a total maximum rate of 1%, based upon the assessed value of the proper being taxed. Each year, the assessed value of the property may be increased by an "inflation factor" (limited to a maximum of 2%). With few exceptions, property i only reassessed as a result of new construction activity or at the time it is sold to a new owner. At that point, the property is reassessed based upon the added value of the construction or at the purchase price (market value) or economic value of the property sold.

City of Glendora
Schedule 8
Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
(in thousands of dollars)
Fiscal Year Ended
June 30 Property Value
Less: TaxExempt
Property
Total Taxable
Assessed Value
Total Direct
Tax Rate
199
Item #18. Page 219
Meeting Date: 3/28/2023 / Packet Page #: 573
2013 0.09817 1.00000 0.18628 0.00000 0.02590 0.00000 0.07796 2014 0.09817 1.00000 0.09995 0.00000 0.02226 0.00000 0.07800 2015 0.09817 1.00000 0.10038 0.00000 0.02327 0.00000 0.07464 2016 0.09817 1.00000 0.10172 0.00000 0.01641 0.00000 0.06567 2017 0.09817 1.00000 0.10104 0.00000 0.02406 0.00000 0.06816 2018 0.09817 1.00000 0.09874 0.00000 0.02229 0.00000 0.06543 2019 0.09817 1.00000 0.09226 0.00000 0.02238 0.00000 0.06870 2020 0.09817 1.00000 0.10137 0.00000 0.02172 0.00000 0.06231 2021 0.09817 1.00000 0.10134 0.00000 0.02157 0.00000 0.06769 2022 0.09817 1.00000 0.10130 0.00000 0.04832 0.00000 0.06984 Notes:

Source: LA County Assessor
City of Glendora
Schedule 9
4 Total Direct Rate is the weighted average of all individual direct rates applied by the City/Agency preparing the statistical section information. 3 City's share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the City. ERAF general fund tax shifts may not be included in tax ratios figures.

Fiscal Year
Ended June
30 Basic County,
City, School Levy1
Los Angeles
County Flood
Control
Citrus
Community
College
City3 Total Direct
Rate
Detention Facilities
1987 Debt
Glendora Unified
School District
1 In 1978, California voters passed Proposition 13 which set the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition, to the 1.00% fixed amount, property owners ware charged taxes as a percentage of assessed property values for the payment of any voter approved bonds. 2 Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates to all city property owners.

Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
200
Item #18. Page 220
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2013 0.00350 0.04641 0.08251 0.11629 0.09500 0.02896 1.47653 2014 0.00350 0.03765 0.08053 0.11888 0.11472 0.02023 1.47577 2015 0.00350 0.04468 0.09260 0.11803 0.11426 0.02129 1.49227 2016 0.00350 0.11479 0.08489 0.10039 0.11062 0.02154 1.51781 2017 0.00350 0.10430 0.08513 0.08605 0.12581 0.02400 1.52101 2018 0.00350 0.10591 0.08147 0.09511 0.14205 0.02371 1.53947 2019 0.00350 0.09806 0.07915 0.08891 0.13976 0.02435 1.52481 2020 0.00350 0.11416 0.07871 0.08745 0.13521 0.04781 1.55087 2021 0.00350 0.10817 0.06554 0.08082 0.12658 0.04459 1.51846 2022 0.00350 0.09328 0.06917 0.08061 0.12995 0.04608 1.54075 Notes:

Source: LA County Assessor
City of Glendora
Schedule 9
Direct and Overlapping Property Tax Rates (Continued)
Last Ten Fiscal Years
3 City's share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the City. ERAF general fund tax shifts may not be included in tax ratios figures. 4 Total Direct Rate is the weighted average of all individual direct rates applied by the City/Agency preparing the statistical section information.

Three Valley
MWD District
Total Direct &
Overlapping Tax
Rate4
Fiscal Year
Ended June
30 Azusa Unified
School District
Bonita Unified
School District
Charter Oak
Unified School
District
Covina Valley
Unified School
District
Mt. Sac
Antonio
College
1 In 1978, California voters passed Proposition 13 which set the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition, to the 1.00% fixed amount, property owners ware charged taxes as a percentage of assessed property values for the payment of any voter approved bonds. 2 Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates to all city property owners.
201
Item #18. Page 221
Meeting Date: 3/28/2023 / Packet Page #: 575
1301 East Gladstone Street Investment $ 126,935 1 1.47999% $ - 0.00000% Avalon Glendora LP 94,189 2 1.09819% - 0.00000%
Sams Real Estate Business Trust/Walmart 51,968 3 0.60592% 20,148 3 0.37335% 655 South Grand Avenue Owner LLC 35,966 5 0.41934% - 0.00000% William Lyon Homes, Inc. 34,045 4 0.39694% - 0.00000%
Minifam, LLC 28,693 6 0.33454% - 0.00000%
Glendora California Apartments LLC 27,256 7 0.31779% 23,488 2 0.00000% Grand LLC 21,496 8 0.25063% - 0.00000%
RJS Financial 20,044 9 0.23370% - 0.00000%
Glendora Grand Property LLC 18,765 10 0.21879% - 0.00000% Diamond Ridge Development LLC - 0.00000% 75,145 1 1.39246% ORMCO Corporation - 0.00000% 16,608 4 0.30775%
Wares Delaware Corp - 0.00000% 16,380 5 0.30353%
Home Depot Dev of Maryland INC - 0.00000% 15,290 6 0.28333% Time Warner Cable - 0.00000% 15,112 7 0.28003%
CV Glendora 3 Site LLC - 0.00000% 13,621 8 0.25240%
Kohls Dept Store - 0.00000% 13,340 9 0.24719%
RVS110GM LLC - 0.00000% 13,115 10 0.24302%
Total $ 459,357 5.35582% 222,247 $ 3.68306%
Sources: HdL Coren & Cone, L. A. County Assessor 2021/22 and 2012/13 Combined Tax Rolls Taxable
Assessed
Value
Rank
Percentage of
Total City
Taxable Assessed
Value
Taxable
Assessed
Value
City of Glendora
Schedule 10
Principal Property Tax Payers
Current Year and Nine Years Ago
(in thousands of dollars)
Rank
Percentage of
Total City
Taxable Assessed
Value
2013
Taxpayer
2022
202
Item #18. Page 222
Meeting Date: 3/28/2023 / Packet Page #: 576
2013 4,859,512 4,754,353 97.84% 4,754,353 - 97.84%
2014 4,855,645 4,704,273 96.88% 4,704,273 - 96.88%
2015 5,365,093 4,992,689 93.06% 4,992,689 - 93.06%
2016 6,184,415 5,874,387 94.99% 5,874,387 - 94.99%
2017 6,777,944 6,409,890 94.57% 6,409,890 - 94.57%
2018 7,560,696 7,524,813 99.53% 7,524,813 - 99.53%
2019 7,843,174 7,671,419 97.81% 7,671,419 - 97.81%
2020 8,591,760 7,899,030 91.94% 7,899,030 - 91.94%
2021 8,799,391 8,198,191 93.17% 8,198,191 - 93.17%
2022 9,488,454 8,829,069 93.05% 8,829,069 - 93.05%
Notes:
*Property tax remittances have not yet been received from the County of Los Angeles which indicate prior year collection.

Source: City of Glendora Finance Division
Amount Percentage of
Levy
Collections of
Subsequent Years* Amount
City of Glendora
Schedule 11
Property Tax Levies and Collections
Last Ten Fiscal Years
Percentage of
Levy
Collected within the Fiscal Year of
the Levy Total Collections to Date
Fiscal Year Taxes Levied for
the Fiscal Year
203
Item #18. Page 223
Meeting Date: 3/28/2023 / Packet Page #: 577
Fiscal Year
General
Obligation
Debt
Capital Lease
General
Obligation
Debt
Water Bonds Total Primary
Government
Percentage of
Personal
Income
Per Capita
2008
2013 4,715 1,015 - 27,270 33,000 2.0091% 651.32
2014 4,320 1,015 - 26,211 31,546 1.9403% 615.05
2015 3,875 952 - 29,648 34,475 2.1704% 671.86
2016 3,385 909 - 24,558 28,852 1.7680% 551.01
2017 2,835 862 - 23,151 26,848 1.6067% 510.33
2018 2,225 810 - 21,834 24,869 1.4276% 471.87
2019 1,555 753 - 20,486 22,794 1.1863% 437.32
2020 54,992 691 8,528 27,617 91,828 4.5002% 1,763.61
2021 52,907 623 8,328 17,634 79,492 3.6895% 1,542.30
2022 50,799 550 7,996 16,139 75,484 3.4771% 1,456.60
Notes:
1 The former Redevelopment Community Agency debt was transferred to the Successor Agency during the year ended June 30, 2012.

The City has not issued Sales Tax Increment, Lease Revenue, or Special Assessment Bonds.

Source: City of Glendora Finance Division
Government Activities
City of Glendora
Schedule 12
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
(in thousands of dollars)
Business-type Activities
204
Item #18. Page 224
Meeting Date: 3/28/2023 / Packet Page #: 578
Fiscal Year General Obligation
Bonds
Redevelopment
Agency Bonds Total
Percentage of Actual
Taxable Valuea
of
Property
Per Capitab
2008
2013 4,715 - 4,715 0.09% 93
2014 4,320 - 4,320 0.08% 84
2015 3,875 - 3,875 0.06% 76
2016 3,385 - 3,385 0.05% 65
2017 2,835 - 2,835 0.04% 54
2018 2,225 - 2,225 0.03% 42
2019 1,555 - 1,555 0.02% 30
2020 63,520 1 63,520 - 0.79% 1,220
2021 61,235 - 61,235 0.74% 1,188
2022 58,795 - 58,795 0.69% 1,135
Notes: 1 The City of Glendora issued Pension Obligation Bonds to pay down the City's actuarial accrued liability. a See Schedule 8 for property value data.
b See Schedule 17 for population data
Source: City of Glendora Finance Division
City of Glendora
Schedule 13
Ratios of Bonded Debt Outstanding
Last Ten Fiscal Years
(in thousands of dollars, except per capita)
205
Item #18. Page 225
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206
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Debt repaid with Property Taxes
Metropolitan Water District $9,836 0.495% 49
Citrus CCD DS Ref Bond Series 2013 7,220 20.532% 1,482
Citrus CCD DS 2004 Series 2014D 1,016 20.532% 209
Citrus CCD DS 2004, 2015 Series E 2,255 20.532% 463
Citrus CCD DS Refunding Bonds 2015 Series A 22,155 20.532% 4,549 Citrus CCD DS Ref Bond 2020 Series A 41,625 20.532% 8,546 Citrus CCD DS 2020 Series 2021A 69,740 20.532% 14,319
Mt. San Antonio CCD DS 2008, Series 2013A 160,804 1.657% 2,665 Mt. San Antonio CCD DS 2008, Series 2013B 1,620 1.657% 28 Mt. San Antonio CCD DS 2013, Refunding Series A 12,320 1.657% 204 Mt. San Antonio CCD DS 2013 Refunding Series B 14,560 1.657% 241 Mt. San Antonio CCD DS 2008 Series 2015C 3,700 1.657% 61 Mt. San Antonio CCD DS 2015 Ref Bonds 3,290 1.657% 55
Mt. San Antonio CCD DS 2018 Series 2019A 265,125 1.657% 4,393 Mt. San Antonio CCD DS 2020 Ref Series A 59,075 1.657% 980 Mt. San Antonio CCD DS 2008 Series 2020D 120,359 1.657% 1,995 Mt. San Antonio CCD DS 2008 Series 2021E 289,509 1.657% 4,798 Azusa Unified 2002 Series 2007 27,855 2.911% 811
Azusa Unified Refunding Bond 2002 Series 2011 7,875 2.911% 229 Azusa Unified 2014 Series A 24,135 2.911% 703
Azusa Unified Refund Bond 2016 7,377 2.911% 216
Azusa Unified 2014 Series B 250 2.911% 7
Azusa Unified 2014 Series C 20,525 2.911% 597
Azusa Unified Refund Bond 2019 35,840 2.911% 1,043
Bonita USD DS 2008 Series B-1 QSCBS 3,855 3.258% 126
Bonita USD DS 2012 Refunding Bonds 1,875 3.258% 61
Bonita USD DS 2014 Refunding Bonds 14,210 3.258% 463
Bonita USD DS 2016 Ref Bonds 19,060 3.258% 621
Bonita USD DS 2016 Ref Bonds Ser B 24,060 3.258% 784
Bonita USD DS 2021 Ref Bonds 53,615 3.258% 1,747
Charter Oak USD 2012 Series A 4,080 29.875% 1,219
Charter Oak USD 2015 Ref Bonds 1,335 29.875% 399
Charter Oak USD 2012 Series B 2,260 29.875% 675
Charter Oak USD Ref 2017 4,065 29.875% 1,214
Charter Oak USD 2012 Series C 49,100 29.875% 14,669
Covina Valley USD DS 2001 Series B 7,226 0.795% 57
Covina Valley USD DS 2012 Series A 3,715 0.795% 30
Covina Valley USD DS 2013 Ref Bonds 4,470 0.795% 36
Covina Valley USD DS 2012 Series B 12,000 0.795% 95
Covina Valley USD DS 2012 Series C 2,130 0.795% 17
Covina Valley USD DS 2012 Series C 15,335 0.795% 122
Covina Valley USD DS 2016 Ref Bonds 28,515 0.795% 227
Covina Valley USD DS 2012 Series D 13,600 0.795% 108
Covina Valley USD DS 2012 Series E 56,580 0.795% 450
Covina Valley USD DS 2019 Ref Bonds 47,850 0.795% 380
Glendora USD DS 2000 Series B 2,095 96.552% 2,023
Glendora USD DS 2005 Refunding Bonds 10,139 96.552% 9,789 Glendora USD DS 2015 Ref Bonds 21,215 96.552% 20,484
Glendora USD DS 2016 Ref Bonds 3,630 96.552% 3,505
Sub Total Overlapping Debt 107,943
City Direct Debt 59,345
Total Direct and Overlapping Debt $ 167,288
Sources: L.A. County Assessor and Auditor
City of Glendora
Schedule 14
Direct and Overlapping Governmental Activities Debt
(in thousands of dollars)
Governmental Unit Debt Outstanding Estimated Share of
Overlapping Debt
City Direct Debt includes only general obligation bonded debt; pension and OPEB related liabilities are excluded for this calculation.

Notes: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of Glendora. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident and, therefore, responsible for the debt, for each over-lapping government.

Estimated Percentage
Applicable
207
Item #18. Page 227
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2022 2021 2020 2019 2018
Assessed valuation 8,576,776 8,286,545 7,998,840 7,535,090 7,082,307 Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed value 2,144,194 2,071,636 1,999,710 1,883,773 1,770,577 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 321,629 310,745 299,957 282,566 265,587
Total net debt applicable to limit:

Pension Obligation Bonds 58,795 61,235 63,520 1,555 2,225 Legal debt margin 262,834 249,510 236,437 281,011 263,362 Total debt applicable to the limit as a 18.28% 19.71% 21.18% 0.55% 0.84% percentage of debt limit
Notes:

The government code of the State of California provides for a legal debt limit of 15% of gross assessed valuation. However, this provision was enacted when assessed valuation was based upon 25% of market value. Effective with the 1981-82 fiscal year, each parcel is now assessed at 100% of the market value (as of the most recent change in ownership for that parcel). The computations shown above reflect a conversion of assessed valuation data for each fiscal year from the current full valuation perspective to the 25% level that was in effect at the time that the legal debt margin was enacted by the State of California for local governments located within the state.

City of Glendora
Schedule 15
Legal Debt Margin Information
Last Ten Fiscal Years
(in thousands of dollars)
Fiscal Year
Source: City of Glendora Finance Division
208
Item #18. Page 228
Meeting Date: 3/28/2023 / Packet Page #: 582
2017 2016 2015 2014 2013
Assessed valuation 6,648,515 6,339,177 5,976,834 5,555,555 5,396,571 Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed value 1,662,129 1,584,794 1,494,209 1,388,889 1,349,143 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 249,319 237,719 224,131 208,333 202,371
Total net debt applicable to limit:

Pension Obligation Bonds 2,835 3,385 3,875 4,320 4,715
Legal debt margin 246,484 234,334 220,256 204,013 197,656 Total debt applicable to the limit as a 1.14% 1.42% 1.73% 2.07% 2.33% percentage of debt limit
Notes:

Source: City of Glendora Finance Department
The government code of the State of California provides for a legal debt limit of 15% of gross assessed valuation. However, this provision was enacted when assessed valuation was based upon 25% of market value. Effective with the 1981-82 fiscal year, each parcel is now assessed at 100% of the market value (as of the most recent change in ownership for that parcel). The computations shown above reflect a conversion of assessed valuation data for each fiscal year from the current full valuation perspective to the 25% level that was in effect at the time that the legal debt margin was enacted by the State of California for local governments located within the state.

Fiscal Year
City of Glendora
Schedule 15
Legal Debt Margin Information (Continued)
Last Ten Fiscal Years
(in thousands of dollars)
209
Item #18. Page 229
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Principal Interest
2013 16,033 11,443 4,590 980 966 2.36
2014 18,404 11,748 6,656 1,010 1,106 3.15
2015 16,649 12,272 4,377 1,090 1,017 2.08
2016 14,746 10,436 4,310 1,105 940 2.11
2017 17,734 11,476 6,258 1,245 796 3.07
2018 20,783 12,536 8,247 1,155 743 4.35
2019 19,250 14,936 4,314 1,185 696 2.29
2020 21,896 14,580 7,316 1,468 911 3.08
2021 24,422 16,571 7,851 1,495 911 3.26
2022 23,077 15,658 7,419 1,340 636 3.75
Principal Interest
2013 2,204 1,100 956 1.07
2014 - - - -
2015 - - - -
2016 - - - -
2017 - - - -
2018 -
2019 - - - -
2020 - - - -
2021 - - - -
2022 - - - -
Source: City of Glendora Finance Division
Fiscal Year Debt Service
Debt Service
Redevelopment Agency
Tax Coverage
Fiscal Year Utility Service
Charges
Less: Operating
Expenses
Net Available
Revenue Coverage
City of Glendora
Schedule 16
Pledged Revenue Coverage
Last Ten Fiscal Years
(in thousands of dollars)
Water Revenue Bonds
210
Item #18. Page 230
Meeting Date: 3/28/2023 / Packet Page #: 584
Year Population Personal Income
(thousands of dollars)
Per Capita
Personal
Income
Unemployment
Rate
2012 50,666 1,642,490 32,418 4.8%
2013 51,290 1,625,790 31,698 3.9%
2014 51,313 1,588,445 30,956 7.0%
2015 52,362 1,631,915 31,166 5.7%
2016 52,608 1,671,012 31,763 4.5%
2017 52,703 1,742,000 33,053 5.3%
2018 52,122 1,921,444 36,864 4.3%
2019 52,067 2,040,552 39,190 3.9%
2020 51,540 2,154,527 41,802 10.5%
2021 51,821 2,170,876 41,891 7.5%
Sources:

Population: California State Department of Finance
Unemployment data: California Employment Development Department City of Glendora
Schedule 17
Demographic and Economic Statistics
Last Ten Fiscal Years
(in thousands of dollars)
211
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Citrus Community College District 1 734 3.07% 4 491 1.99% Glendora Unified School District 2 734 3.07% 1 658 2.66% Foothill Presbyterian Hospital 3 590 2.47% 3 582 2.36%
County of Los Angeles - DCFS 4 558 2.33% 2 598 2.42%
Walmart 5 379 1.59% 8 317 1.28%
Glendora Grand 6 314 1.31% N/A N/A
Glendora Community Hospital 7 306 1.28% N/A N/A
City of Glendora 8 245 1.03% 7 239 0.97%
Home Depot 9 185 0.77% N/A N/A
Sam's Club 10 183 0.77% 10 200 0.81%
Huntington East Valley N/A 6 295 1.19%
Ormco Corporation N/A 5 352 1.42%
Integrated Nursing & Rehab CA N/A 9 363 1.47%
Total 4,228 17.69% 4,095 16.58%
Notes:

Source: City of Glendora Finance Division and Employment Development Department Percentage of
Total City
Employment
2022 2013
Employer Employees Rank Employees Rank
Percentage of
Total City
Employment
City of Glendora
Schedule 18
Principal Employers
Current Year and Nine Years Ago
213
Item #18. Page 233
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2022 2021 2020 2019 2018
Function/Program
General Government
Administrative Services* 16 19 18 19 18
City Manager 3 3 2 2 2
City Clerk 10 12 11 4 4
Public Safety
Officers 48 52 52 54 47
Civilians 42 41 34 42 40
Community Services
Administration 5 4 4 5 4
Human Services 13 10 10 6 6
Recreation 14 25 19 13 12
Public Works
Administration 4 4 2 3 3
Parks 7 9 9 13 12
Engineering 7 6 6 8 8
Maintenance 10 11 11 12 15
Water 28 28 21 26 26
Community Development**
Building and Safety 5 5 4 5 5
Economic Development 1 1 1 1 1
Planning 6 7 5 7 7
Transportation 2 2 2 2 7
Library 24 26 23 21 22
Total 245 246 216 224 221
Notes:
*Human Resources and Finance were consolidated into Administrative Services in FY2020 **Community Development was created based on a reorganization of city divisions between Community Services and Public Works Source: City of Glendora Personnel Department
For the Fiscal Year ended June 30
City of Glendora
Schedule 19
Full-Time Equivalent City Employees by Function/Program Last Ten Fiscal Years
214
Item #18. Page 234
Meeting Date: 3/28/2023 / Packet Page #: 588
2017 2016 2015 2014 2013
Function/Program
General Government
Administrative Services* 19 19 19 18 17
City Manager 22 2 22
City Clerk 44 5 54
Public Safety
Officers 52 53 52 52 52
Civilians 48 40 41 40 42
Community Services
Administration 43 3 33
Human Services 66 6 66
Recreation 12 12 12 16 14
Public Works
Administration 33 5 55
Parks 12 12 11 11 11
Engineering 88 7 66
Maintenance 15 15 14 14 14
Water 25 25 25 25 25
Community Development**
Building and Safety 55 6 65
Economic Development 11 1 21
Planning 77 7 67
Transportation 77 7 33
Library 22 22 22 21 21
232 225 225 222 221
Notes:
*Human Resources and Finance were consolidated into Administrative Services in FY2020 **Community Development was created based on a reorganization of city divisions between Community Services and Public Works Source: City of Glendora Personnel Department
For the Fiscal Year Ended June 30
City of Glendora
Schedule 19
Full-Time Equivalent City Employees by Function/Program (Continued) Last Ten Fiscal Years
215
Item #18. Page 235
Meeting Date: 3/28/2023 / Packet Page #: 589
2022 2021 2020 2019 2018
Function/Program
Police
Stations 1 1 1 1 1
Patrol Units 16 16 16 16 16
Fire Stations* 44444
Public Works
Streets (miles) 163 163 155 153 153
Streetlights 107 107 107 107 107
Traffic Signals 53 52 52 52 52
Parks and Recreation
Acreage 1,025.25 1,025.25 1,025.25 1,025.25 1,025.25
Playgrounds 88888
Baseball/Softball Diamonds 8 8 8 8 8
Soccer/Football Fields 22222
Community Centers 66666
Water
Water Mains (miles) 227 227 227 227 227
Fire Hydrants 1,777 1,777 1,777 1,777 1,775
Storage Capacity (thousands of gallons) 34,615 34,615 34,615 34,615 34,440 Wastewater
Sanitary Sewers (miles) 143 143 143 143 143
Storm (miles) 14.0 14.0 14.0 14.0 14.0
Treatment Capacity (thousands of gallons)** 11,000 11,000 11,000 11,000 11,000 Transit - Minibuses and Minivans 10 10 9 10 10
Notes:
*Fire Stations are located within City Limits; services are provided by the County of Los Angeles. **Sewer services are provided by the County of Los Angeles.

Sources: Various City Departments
For the Fiscal Year Ended June 30
City of Glendora
Schedule 20
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
216
Item #18. Page 236
Meeting Date: 3/28/2023 / Packet Page #: 590
2017 2016 2015 2014 2013
Function/Program
Police
Stations 1 1 1 1 1
Patrol Units 16 15 15 17 17
Fire Stations* 4 4 4 44
Public Works
Streets (miles) 153 153 147 147 147.2
Streetlights 107 108 107 107 107
Traffic Signals 52 52 52 51 51
Parks and Recreation
Acreage 1,025.25 1,023.25 1,023.25 1023.25 1023.25
Playgrounds 8999 9
Baseball/Softball Diamonds 8 8 8 8 8
Soccer/Football Fields 2222 2
Community Centers 6555 5
Water
Water Mains (miles) 224 224 224 224 224
Fire Hydrants 1,775 1,775 1,775 1,775 1,775
Storage Capacity (thousands of gallons) 35,440 35,440 35,440 34,620 34,620 Wastewater
Sanitary Sewers (miles) 143 143 143 143 143
Storm (miles) 14.0 4.0 3.3 3.3 3.3
Treatment Capacity (thousands of gallons)** 11,000 11,000 11,000 11,000 11,000 Transit - Minibuses and Minivans 10 10 10 10 9
Notes:
*Fire Stations are located within City Limits; services are provided by the County of Los Angeles. **Sewer services are provided by the County of Los Angeles.

Sources: Various City Departments
For the Fiscal Year Ended June 30
City of Glendora
Schedule 20
Capital Asset Statistics by Function/Program (Continued) Last Ten Fiscal Years
217
Item #18. Page 237
Meeting Date: 3/28/2023 / Packet Page #: 591
2022 2021 2020 2019 2018
Police
Respond to Code Violations within 48 hours 100% 100% 100% 100% 100% Number of calls for service received 21,985 21,386 22,664 23,162 23,109 Response time to emergency calls 4:33 4:28 4:42 3:48 3:49 Planning
Average days to review building plan check submittals 12.94 15.24 10.68 9.74 11.36 Public Works
Average turnaround time of plan review 16.37 13.91 12.3 9 10.84 Percentage of grants applied and received 100% 100% 0% 0% 0% Complete an average of 130 back flow tests annually 132 148 150 150 146 Library
Total annual circulation (items checked out)2 187,108 106,644 197,451 269,404 289,704 Total attendance at all Library programs2 17,374 12,217 30,358 47,763 48,869 Customer success finding material when browsing3 N/A N/A N/A N/A 92% Attendance at Library meeting room events2 10,675 10,980 25,712 36,460 34,330 Total WI-Fi Users1 1,807,058 439,474 423,826 366,207 50,965 Community Services
Participants registering for recreational classes2 12,816 8,391 6,743 10,000 15,678 Participants in the 20 Citywide special events2 33,550 13,655 16,300 24,800 25,300 Notes:
1 Library implemented tracking of total Wi-Fi users in fiscal year 2016-2017. 2 Operating indicator impacted by COVID-19 pandemic during 2020. 3 Operating indicator is no longer used as a performance measurement.

Source: City of Glendora Finance Department
Fiscal Year
City of Glendora
Schedule 21
Performance Indicators
Last Ten Fiscal Years
218
Item #18. Page 238
Meeting Date: 3/28/2023 / Packet Page #: 592
2017 2016 2015 2014 2013
Police
Respond to Code Violations within 48 hours 100% 99% 100% 100% 100% Number of calls for service received 22,187 19,296 17,904 17,550 17,290 Response time to emergency calls 3:41 3:53 3:49 3:50 3:38 Planning
Average days to review building plan check submittals 8.78 8.4 12.23 7.49 N/A Public Works
Average turnaround time of plan review 10.78 8.49 11.55 15 15 Percentage of grants applied and received 0% 0% 0% 100% 100% Complete an average of 130 back flow tests annually 146 142 151 140 140 Library
Total annual circulation (items checked out) 302,895 325,802 333,633 370,341 452,842 Total attendance at all Library programs 42,803 35,852 32,897 24,693 N/A Customer success finding material when browsing 95% 92% 93% 95% N/A Attendance at Library meeting room events 34,142 35,390 31,870 27,053 N/A Total WI-Fi Users1 67,770 N/A N/A N/A N/A
Community Services
Participants registering for recreational classes 15,989 14,880 12,900 12,876 86,750 Participants in the 20 Citywide special events 25,750 25,500 25,100 25,000 25,000 Notes:
1 Library implemented tracking of total Wi-Fi users in fiscal year 2016-2017. 2 Operating Indicator impacted by COVID-19 pandemic during 2020.

Source: City of Glendora Finance Department
Fiscal Year
City of Glendora
Schedule 21
Performance Indicators (Continued)
Last Ten Fiscal Years
219
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220
Item #18. Page 240
Meeting Date: 3/28/2023 / Packet Page #: 594
Annual Comprehensive
Financial Report
Fiscal Year ended June 30, 2022
Administrative Services Department
Finance Division
City Council
March 28, 2023
Brittany Aguilar, Accounting Manager CityOfGlendora.org Item #18. Page 241
Meeting Date: 3/28/2023 / Packet Page #: 595
2 ACFR Structure and Auditor Communications
• Annual Comprehensive Financial Report
(ACFR)
• Letter of Transmittal
• Independent Auditor’s Report
• Management’s Discussion and Analysis
• Basic Financial Statements
• Supplemental Information
• Statistical Section
• Investment Agreed Upon Procedures
• Housing Compliance Report
Item #18. Page 242
Meeting Date: 3/28/2023 / Packet Page #: 596
Audit – Key Takeaways
3 • Snapshot as of specific date June 30, 2022
• Review of the City’s procedures, policies, internal controls and records
• Required by bond issuers, state statute and City policy • Audit performed and presented in accordance with
• Generally Accepted Accounting Principles (GAAP)
• Governmental Accounting Standards Board (GASB)
• Government Auditing Standards (GAS)
Item #18. Page 243
Meeting Date: 3/28/2023 / Packet Page #: 597
Government-Wide Financial Statements
4 Statement of Activities
Governmental
Activities
Business-Type
Activities Total
Beginning Net Position
(7/1/21) $88,158,964 $84,713,459 $172,872,423
Increase/(Decrease)
(2022 activity) 39,366,405 5,070,850 44,437,255
Ending Net Position
(6/30/22) $127,525,369 $89,784,309 $217,309,678
Item #18. Page 244
Meeting Date: 3/28/2023 / Packet Page #: 598
Government-Wide Financial Statements
5 Statement of Net Position
2022 2021 Changes
Capital Assets 132,585,970 133,676,015 (1,090,045)
Restricted 27,586,588 23,229,677 4,473,304
Unrestricted 57,137,120 15,966,731 41,053,996
Total $217,309,678 $172,872,423 $44,437,255
Item #18. Page 245
Meeting Date: 3/28/2023 / Packet Page #: 599
Government-Wide Financial Statements - Increase
6 Item #18. Page 246
Meeting Date: 3/28/2023 / Packet Page #: 600
Fund Financial Statements – Governmental
7 General Fund
Fund Balance, Beginning of Year (7/1/21) 30,001,339
Net Change in Fund Balance 2,713,980
Fund Balances, End of Year (6/30/22) $32,715,319
Item #18. Page 247
Meeting Date: 3/28/2023 / Packet Page #: 601
Fund Financial Statements – Governmental
8 General Fund
Governmental
Activities
Nonspendable: (Advance to Successor Agency) 5,427,722
Restricted: (Route 66 Specific Plan Projects) 116,393
Committed to: (Contingency Reserve) 14,309,802
Assigned to:

Capital Projects 800,802
General Government (Encumbrances) 291,513
Compensated Absences 731,786
PERS & OPEB 11,037,302
Unassigned: -
Total $32,715,319
Item #18. Page 248
Meeting Date: 3/28/2023 / Packet Page #: 602
Fund Financial Statements - Proprietary
9 Water Fund
Restated Fund Balance, Beginning of Year
(7/1/21) 83,835,145
Net Change in Fund Balance 4,359,910,
Fund Balances, End of Year (6/30/22) $91,820,715
Water Fund – Net Position
Net investment in capital assets 60,152,718
Unrestricted 31,667,997
Fund Balances, End of Year (6/30/22) $91,820,715
Item #18. Page 249
Meeting Date: 3/28/2023 / Packet Page #: 603
Other Fund Groups
10 • Internal Service Funds
• General Liability
• Technology Fund
• Other Funds
• Fiduciary Funds
• Successor Agency
Item #18. Page 250
Meeting Date: 3/28/2023 / Packet Page #: 604
Opinions & Accolades
11 • Auditors issued an Unmodified
(“clean”) opinion for the June 30,
2022 ACFR
• Received GFOA Award for Excellence in
Financial Reporting for the June 30,
2021 ACFR
• Received GFOA Award for Outstanding
Achievement in Popular Annual
Financial Reporting for the June 30,
2021 PAFR
Item #18. Page 251
Meeting Date: 3/28/2023 / Packet Page #: 605
Next Steps
12 • Budget Preparation for FY23
• Interim Audit FY23
Item #18. Page 252
Meeting Date: 3/28/2023 / Packet Page #: 606
Transparency and Website
13 • Hardcopies – Finance Division and City Clerk
• Website – Finance reports section
https://www.cityofglendora.org/home/showdocument?id=25764 Item #18. Page 253
Meeting Date: 3/28/2023 / Packet Page #: 607
14 RECOMMENDATIONS
That the City Council:

1. Receive and file the Annual Comprehensive
Financial Report for the Fiscal Year ended June
30, 2022.

Item #18. Page 254
Meeting Date: 3/28/2023 / Packet Page #: 608

STAFF REPORT
TO: MAYOR AND COUNCIL MEMBERS DATE: MARCH 28, 2023
FROM: COMMUNITY DEVELOPMENT DISTRICT(S): CITYWIDE
SUBJECT: ANNUAL GENERAL PLAN PROGRESS REPORT AND HOUSING ELEMENT

IMPLEMENTATION ANNUAL PROGRESS REPORT

RECOMMENDATION
That the City Council:

1. Receive and file the General Plan Annual Progress Report and the Housing Element Implementation Annual Progress Report; and,

2. Authorize staff to file the reports with the State of California Department of Housing and Community Development.

EXECUTIVE SUMMARY
The purpose of the report is to provide an update on the City’s progress toward implementing policies and programs identified in the General Plan. The report also includes an update on housing units constructed over the past year.

LEGISLATIVE HISTORY / PREVIOUS ACTIONS
In accordance with California Government Code Section 65400(a)(2), the City is required to submit a General Plan Annual Progress Report to the local legislative body (City Council), the State’s Office of Planning and Research (OPR) and the State Department of Housing and Community Development (HCD) on the status of the General Plan, its implementation progress, and how the City is meeting the region’s housing needs. The report is due to the State by April 1, 2023.

DISCUSSION
General Plans are often referred to as the blueprint: for the community and serve as the comprehensive, long-range plan that provides the framework for future physical growth and enhancement. These longterm goals - divided across the various thematic elements - have multiple tasks with different timelines and milestones. State law requires every city in California to maintain a General Plan to guide the long-term physical, social, and economic growth of the community. In 2007, the City of Glendora completed a comprehensive update to the General Plan, known as “Community Plan 2025”. The update was a community-driven process that identified strategic goals and priorities pertaining to new development and the quality of life in Glendora. Due to the General Plan’s document size, it was not made an attachment to this report, however, it is available on the City’s Planning Division webpage:
https://www.cityofglendora.org/departments/communitydevelopment/general-plan-specific-plans.

The Annual General Plan Progress Report covering calendar year 2022 is attached as Attachment A.

The Housing Element Implementation Annual Progress Report, which includes the City’s progress toward accommodating the Regional Housing Needs Assessment (RHNA) and implementing Housing Element programs, is included as Attachment B. There are new housing units in various stages of development.

During the reporting period, 11 new housing units received final inspection (the required threshold for reporting per the state) from the City’s Building and Safety Division during this period, 64 were permitted and 3 received zoning entitlements.

Item #19. Page 1
Meeting Date: 3/28/2023 / Packet Page #: 609
Staff Report Page 2 of 2

FISCAL IMPACT
Staff resources were required to prepare the Annual General Plan Progress Report, which State law requires.

There are no other costs associated with the report.

ENVIRONMENTAL DETERMINATION
CEQA Guidelines Section 15060(c)(3) states that an activity is not subject to CEQA if the activity is not a project. Section 15378(b)(5) specifies that projects do not include organizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment. The 2022 General Plan Annual Report is an administrative activity. It does not authorize new development or otherwise result in direct or indirect physical changes in the environment. Therefore, the report is not a project as defined by CEQA Guidelines Section 15378(b)(5) and is not subject to CEQA per CEQA Guidelines Section 15060(c)(3).

Prepared By Natalie Espinoza, Senior Planner
Concurs With Paulette Koss, Planning Commission
Reviewed By Jeff Kugel, Community Development Director
Certified to Availability of Funds Marie Ricci, Administrative Services Director/City Treasurer Approved By Adam Raymond, City Manager
Legal Review William W. Wynder, City Attorney
CEQA Review Not Applicable
ATTACHMENTS:

A. 2022 General Plan Progress Report
B. 2022 Housing Element Implementation Progress Report
C. PowerPoint Presentation
Item #19. Page 2
Meeting Date: 3/28/2023 / Packet Page #: 610
2022 Annual General Plan Progress Report | 1
2022
Annual General Plan and
Housing Element Progress Report
City of Glendora
City of Glendora
Community Development Department
116 East Foothill Blvd
Glendora, CA 91741
626.914.8214
Item #19. Page 3
Meeting Date: 3/28/2023 / Packet Page #: 611
2022 Annual General Plan Progress Report | 2
Acknowledgements

CITY COUNCIL
Gary Boyer
Mayor
(District 3)
Mendell Thompson
Mayor Pro-Tem
(District 5)
Michael Allawos
Council Member
(District 1)
Karen Davis
Council Member
(District 4)
David Fredendall
Council Member
(District 2)

PLANNING COMMISSION
Paulette Koss
Chair
Kurt Norwood
Vice Chair
Veronica Becerra
Commissioner
Mark Davis
Commissioner
Brian Faber
Commissioner
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City Staff

CITY ADMINISTRATION
Adam Raymond
City Manager
Moises Lopez
Assistant City Manager

COMMUNITY DEVELOPMENT DEPARTMENT
Jeff Kugel
Director of Community Development
Valerie Escalante
Economic Development and Housing Manager
Steven Mateer
Transportation Manager
David Collett
Building Official
Mark Carnahan
City Planner
Hans Friedel
Senior Planner
Natalie T. Espinoza
Senior Planner
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Table of Contents
Introduction...............................................................................................................................................5 Land Use Element....................................................................................................................................7 Circulation Element...............................................................................................................................12 Housing Element ...................................................................................................................................18 Conservation Element..........................................................................................................................41 Safety Element .......................................................................................................................................46 Noise Element.........................................................................................................................................47 Open Space and Recreation Element...............................................................................................49 Air Quality Element ...............................................................................................................................53 Historic Preservation Element ...........................................................................................................55 Additional Notes ....................................................................................................................................57 Item #19. Page 6
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Introduction
Executive Summary
The General Plan Annual Progress Report summarizes the City of Glendora’s progress towards implementing the goals and policies of “Community Plan 2025”, the City’s General Plan. It covers the period from January 1, 2022, through December 31, 2022. The report also reviews the activities of the Community Development Department.

This report is prepared in compliance with California Government Code Section 65400(b) which mandates that all cities and counties submit to the State Office of Planning and Research an Annual Report on the status and implementation of the General Plan.

Background Information
Glendora is 19.6 square miles in area. The City is in the central and eastern part of Los Angeles County, about 30 miles northeast of downtown Los Angeles. It is bounded by the San Gabriel Mountains to the north and east; Arrow Highway to the South; and Citrus and Barranca Avenues to the west. Cities bordering Glendora include Azusa, San Dimas, and Covina. The City of Glendora is provided regional access by two major highways: the I-210 interstate freeway and the 57 highway. These freeways connect to other major interstate freeways such as the I-10 and I-5 highways and the state route SR-60, providing access to major employment centers including downtown Los Angeles and Orange and San Bernardino Counties.

Glendora began as a small citrus-producing community until the 1950s when the community gradually transformed into a more diversified residential-based community. Glendora has grown from a small community of approximately 2,000 residents around the time of its incorporation in 1911 to 51,821 residents as of January 2021 per the State of California, Department of Finance estimate. According to the State, the City population decreased by 0.9% between January 2021 and 2022 (52,316 to 51,821).

Glendora remains a family-oriented community with large parks and open space, excellent public and private schools, and one of the lowest crime rates in the region. In addition, Glendora Item #19. Page 7
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residents benefit from comprehensive community services, including a state-of-the-art library.

Glendora is noted for its community spirit and extensive citizen participation in community life, reflected in its motto "Pride of the Foothills".

The issues addressed by Community Plan 2025 will work towards achieving this vision by adhering to the values providing excellent housing, education, employment, and recreation opportunities plus the mission of providing a safe, convenient, and attractive community for those that live, work, or visit Glendora.

Document Organization | The document is organized with each General Plan element comprising a chapter. Specific City actions and programs are described first followed by the relevant General Plan Goals and Policies that they further, advance, and support.

California Government Code Section 65400 requires planning agencies to provide an annual report to their legislative body, the Office of Planning and Research (OPR), and the Department of Housing and Community Development (HCD) on the status of their General Plan and their progress in its implementation. The report must detail the progress in meeting the jurisdiction’s share of regional housing needs and address efforts by the local agency towards removing governmental constraints to the maintenance, improvement, and development of housing.

The purpose of the Annual Progress Report is to assess how the City of Glendora’s General Plan is being implemented in accordance with adopted goals, policies, and implementation measures; identify any necessary adjustments or modifications to the General Plan as a means to improve local implementation; provide a correlation between land use decisions that have been made during the 12-month reporting period and the goals, policies, and implementation measures contained in the General Plan; and to provide information regarding local agency progress in meeting its share of regional housing needs. The City completed a comprehensive General Plan update in 2007, known as Community Plan 2025.

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Land Use Element
The primary purpose of the Land Use Element is to delegate general distribution and extent of various land uses within the City of Glendora, which will shape the way it develops and redevelops over the next years. The Land Use Element includes decisions about type, intensity and general distribution of uses of land for housing, commercial, business, industry, open space, public, and other uses. The Land Use Element includes several focus areas that were identified as areas of change in the planning area given the development pressures, the implementation of community goals, and proximity to transit. It will highlight several, locally significant projects that are achieving the General Plan’s goals and policies.

Land Use Projects Progress Updates
 Goal LU-7: A diverse range of housing choices:
o Policy LU-7.1: Provide opportunities for the development of housing at variety of affordability levels and densities the respond to the various needs of future residents.

Clearwater Glendora Residential Care Facility, 333 W. Dawson Ave. | In 2017, the Planning Commission approved a Conditional Use Permit and Development Plan Review for a 150-bed community care Residential Care Facilities for the Elderly (RCFE) at 333 West Dawson Avenue under project number (PLN16-0046). The facility consists of twostory 48,248 square foot north building and a two-story 57,110 square feet south buildings with 13,348 square feet of outdoor recreation area. The project site has an existing General Plan (Community Plan 2025) land use designation of Civic/Institutional and a zoning designation of Medical Services (MS). It is a redevelopment of the Casa Carmen Guest Home, a former 9,122 square-foot, Community Care Facility (Adult Resident Facility/Developmentally Disabled) licensed for 81 beds. In 2018, the Planning Commission approved a time extension for the project as well as minor changes to operation and exterior design of the facility under project number (PLN18-0017). Building permits were issued in June of 2021 and the project construction was completed in late December 2022.

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Eight-Unit Multi-Family Residential – 1620 S. Glendora Ave. | In March 2020, the Planning Commission approved the construction of an 8-unit multi-family residential development. The project consisted of four separate duplex two-story buildings.

Construction for the residential development started in late 2022.

Clearwater at Glendora – Senior Living
Community Opened in 2022
Eight-Unit Multi-Family Residential
– Construction Commenced 2022
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 Goal LU-10: Quality infill development:
o Policy LU-10.1: Ensure the design and development of infill projects compliments existing development in terms of scale, character, and pedestrian quality.

Sixteen-Unit Multi-Family Residential – 905 E. Arrow Highway. | In February 2020, the City Council approved the construction of a multi-family residential detached townhome development. The development is called Mayfield and consisted of 16 separate two-story homes and serves as the residential phase of the Glendora Public Market Project.

Construction for the residential development took place and finished in 2022.

Sixteen-Unit Multi-Family Residential Project
(Arrow Highway)
– During and After Construction
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 Goal LU-8: Expansion of employment-generating land uses.

Wendy’s Fast-Food Restaurant, 706 W. Route 66 | In July 2021, the Planning Commission approved a Conditional Use Permit to demolish an existing 6,100 squarefoot grocery store building to be replaced with a new 3,068 square-foot Wendy’s fast-food restaurant with a Y-shaped vehicle drive-thru, 10,580 square feet of new landscaping, and a surface parking lot with 32 parking spaces. In 2022, the project construction was completed.
 Goal LU-9: Attraction of high-tech businesses and industry:

Wendy’s Fast-Food Restaurant –Final
Inspection in 2022
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o Policy LU-9.1: Provide for flexible land use development regulations and standards that provide for the specialized facilities needs of high technology business and industry.
5G Deployment | In 2021, staff along with the City Attorney’s office, researched and drafted a new ordinance to regulate wireless telecommunication facilities on private property. With the deployment of fifth generation (5G) wireless technology, the demand for such wireless installations, particularly small wireless facilities (or “SWFs”), is expected to grow exponentially over the next several years to support the expansion of home streaming video, social media, drones, self-driving cars and the Internet of Things (IoT) serving homes, businesses, educational institutions, and public sector organizations. To accommodate this expansion, the telecommunications industry will install small cell 5G (fifth generation) technology.

The City’s existing Glendora Municipal Code regulations and standards for dealing with SWFs on private and non-ROW property are lacking or outdated. This is particularly true considering significant changes in law implemented by the Federal Communications Commission. In 2018, the FCC released a ruling limiting state and local oversight of SWFs on public and private property. In response, in March 2019 the City Council adopted new Chapter 13.20 (Wireless Telecommunications Facilities in the Public Right-of-Way) into Title 13 of the Glendora Municipal Code for the governance of telecommunications installations in the public right-of-way. That Chapter, however, does not pertain to wireless telecommunications installations on private property. A new ordinance was brought before Planning Commission in October 2022 and approved by the City Council in December 2022.

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Circulation Element
The Circulation Element defines the transportation needs of the City and presents a comprehensive transportation plan to accommodate those needs. The transportation plan consists not only of the physical transportation system itself, such as streets, highways, bicycle routes and sidewalks, but also to the various modes of transportation, such as cars, buses, trucks (goods movement), rail, bicycles, ridesharing and walking, as well. Circulation also refers to the movement of people and goods and products within and through the City. The circulation and transportation system plays an important role in shaping the overall structure and form of the City, in that it both divides and connects land uses at the same time. The planned extension of the Metro Gold Line light rail line to Montclair is also described since the extension will come through the planning area.

Coordinated infrastructure development with land use planning | Local land use planning significantly influences the safe and efficient function of the local transportation system. The ability to adequately serve the transportation needs of the community is a primary consideration in land Gold Line Extension - Bridge Over
Foothill Blvd. and Grand Ave.

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use planning decisions so that impacts of growth and development are reflected by appropriate improvements. City staff continues to review construction designs and plans for the Metro L (Gold Line) Extension. Additionally, the City has met with and is reworking the Covina Metrolink Shuttle to augment Foothill Transit service on Grand Avenue to connect with the new Foothill Transit Center in Covina. The City is also participating in the Arrow Highway Multimodal Regional Corridor Plan with San Dimas, La Verne, Pomona, and Claremont.
 Goal LU-24: Coordinated infrastructure development with land use planning:
o Policy CIR-2.1: Ensure transportation planning is fully evaluated in the context of future land use planning decisions.
o Policy CIR-2.2: Ensure that the evaluation of potential transportation impacts is an integral component of all land use decisions.
o Policy CIR-2.3: Encourage the sharing of land use and transportation data between the City and adjacent jurisdictions to ensure transportation impacts are properly mitigated.
o Policy CIR-2.9: Incorporate the Gold Line Extension into the local planning program.
o Policy CIR-2.10: Plan for adequate bus service to meet Glendora’s future needs.

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 Goal CIR-1 Safety for motorists and pedestrians on local roadways:
o Policy CIR-1.1: Determine appropriate design of local roadway system considering all potential users including automobile, bicycle, and pedestrian users. o Policy CIR-1.6: Employ traffic calming measures where appropriate to deter speeding.

Washington Elementary Safe Routes to School Demonstration Project | Transportation and Public Works staff implemented a one-day crosswalk enhancement project at Washington Elementary School. The crosswalk crosses Gladstone Street which is a four-lane arterial and presents a challenge to safely cross. The project placed temporary curb extensions, midblock pedestrian refuge, and proper safety signage.

Glendora People Movement Project | The Glendora People Movement Project is a 10- mile build out of active transportation facilities across Glendora. Over the past year, staff has secured an additional $5 million in Congressional Member-Designated spending in addition to the $6.9 million in regional grants secured in late 2021. Transportation Division Item #19. Page 16
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completed two public workshops for final design of the Glendora Urban Trail Phase 2 and 3 Extension along the San Dimas Wash. This project will see 1.6 miles of Class I bicycle and pedestrian paths along with native vegetation, furniture, and enhanced crosswalks.

Project is at 95% designed and is currently undergoing permit review.

Meda Avenue Closure | The Transportation Division completed final plans for the Meda Avenue and Bus Plaza Improvements Project. The project includes closing two streets in the Glendora Village for conversion to two pedestrian plazas with games, lighting and shade, seating, and a fire pit. The Bus Plaza is remade to include performance space and improved seating and lighting. Construction will be complete in Late Spring 2023.

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 Goal CIR-2 Coordinated transportation and land use planning:
o Policy CIR-2.5: Support the efforts of the MTA in providing alternative transportation modes within Glendora that would complement land use planning efforts. o Policy CIR-2.10: Plan for adequate bus service to meet Glendora’s future needs.

Local Transit Service Enhancements | The Transportation Division received the final two Dial-A-Ride vehicles on June 22, 2022. The last vehicle delivery is part of the Section 5310 grant through LA Metro which funded the purchase of four class V vehicles and procurement of the new dispatching software. These two new vehicles will replace older vehicle in the Division’s fleet.

The Transportation Division also fully implemented new dispatching software for the diala-ride program. The software updates vehicle trip routing, dispatcher and driver interface, and improves schedule management. On the passenger side, customers are now able to receive trip confirmation and cancellation as well as trip reminders and notifications about vehicle location. The last piece is a passenger portal where trips can be scheduled or changed online. Staff has started training seniors and persons with disabilities on how to use the new passenger portal.

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 Goal CIR-3 Infrastructure improvements coordinated with local growth:
o Policy CIR-2.5: Support the efforts of the MTA in providing alternative transportation modes within Glendora that would complement land use planning efforts.

The City had various Capital Improvement Projects that were constructed in 2020, including the following street improvements:
o Cullen Avenue between Foothill and Bennett – Repaving, new sidewalk, ADA compliant curb ramps, dry well.
o St. Vladimir, Cossack, Lawford; west of Valley Center - Repaving, new sidewalk, ADA compliant curb ramps.
o Slurry seal to preserve pavement.
o Citywide Sidewalk Remove and Replacement – Remove damaged sidewalks to provide safe path of travel to the pedestrians.
o Citywide ADA Compliant Ramps – New ADA compliant curb ramps to provide safe path of travel to the pedestrians.

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Housing Element
The Housing Element represents an awareness of the need within the City of Glendora to assure that housing is provided for all economic segments of the community. The Element also satisfies the legal requirements that housing policy be a part of the General Plan. The Glendora Housing Element complies with the 2013-2021 update cycle for jurisdictions in the Southern California Association of Governments (SCAG) region.

All cities and counties in California receive a Regional Housing Needs Allocation (RHNA) that identifies the number of housing units that must be planned for through the General Plan and zoning. The City is not obligated to construct any housing units; however, it must ensure that zoning and land use policies are in place to allow the mandated number of units to be built.

The City’s ongoing Housing Element compliance is documented by the Housing Element Implementation Annual Progress Report. The report includes the City’s progress toward the RHNA and toward implementing the housing programs that were established in the Housing Element.

Housing Element Progress Updates
Housing Element Update | The housing element law requires that all cities in California engage in detailed planning for their residential needs by including a housing element as part of their general plan. The Glendora Housing Element is one of seven required “elements” of the City’s General Plan. While the General Plan covers long-range planning for the community’s growth and development, the Housing Element is concerned with policies and programs to meet the housing needs of current and future Glendora residents. This means identifying housing needs, barriers to housing development, identifying development sites, and adopting programs to facilitate housing that is affordable to all segments of the community.

The Housing Element is required to be updated on regular schedules, referred to as “cycles.” The Housing Element is subject to detailed statutory requirements including review and certification by the California Department of Community Development. The City of Glendora’s current Housing Item #19. Page 20
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Element covers the 6th Cycle from October 2021 to October 2029. The 6th with was recently approved by the City Council.

The State of California's Housing Element Law, enacted in 1969, acknowledges that housing is a matter of statewide importance, and requires that local jurisdictions in California engage in detailed planning for their residential needs by including a housing element in their General Plan (California Government Code Sections 65580 - 65589.11). Local governments must adopt plans and regulatory systems that provide opportunities for and do not unnecessarily constrain housing development. In the mid-1980s, the state established the Regional Housing Needs Assessment (RHNA) process. The RHNA process is a statewide effort to allocate housing units to the local level. Glendora is part of the region covered by the Southern California Association of Governments (SCAG).

Under the RHNA process, SCAG is given a housing needs determination by the State of California and allocates units to each jurisdiction within the region. Development of the SCAG region housing unit allocation for the 6th RHNA Cycle began in 2019. SCAG adopted a RHNA Final Allocation for the region in 2021. The RHNA is the State’s projection of additional housing units needed to accommodate projected household growth at all income levels. Each locality’s RHNA is segmented into four income categories of very low, low, moderate, and above moderate income. Glendora’s 6th Cycle RHNA allocation by income level is below:

Glendora - 6th Cycle RHNA
Housing Unit Allocation by Income Category
The City held a joint meeting on April 25, 2022 of the City Council and Planning Commission to consider revisions to the draft Housing Element to address comments received from the HCD and further engage the community on the Housing Element. The Council and Commission ultimately Income Units
Very Low 735
Low 386
Moderate 388
Above Moderate 767
Total 2,276
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adopted 31 Action Items to be incorporated into the Housing Element and submitted to HCD for consideration. The 31 Action Items were incorporated into the Housing Element which was subsequently sent to HCD for certification. Pursuant to AB 1397, the rezoned sites will meet the requirements of Government Code §65583.2, including but not limited to a minimum density of 20 units per acre (low end of the zoning density range) and a minimum site size to permit at least 16 units on site. This zoning amendment and rezoning address Program 7. Glendora’s Planning Commission recommended adoption, and the City Council adopted the Housing Element December 13, 2022, with anticipation that it would receive official HCD certification thereafter.

On December 16, 2022, the City submitted the Adopted Housing Element to HCD and on February 14, 2023 received a response letter that that included the following statement:
“The adopted housing element addresses most statutory requirement … However, the housing element cannot be found in full compliance until the City has completed Program 8 … to rezone sites to accommodate the regional housing needs allocation (RHNA) and Program 9 … to allow by-right processing of sites identified in previous hosing elements pursuant to Government Code section 65583.2, subdivision (c). Pursuant to AB 1398, a jurisdiction that failed to adopt a compliant housing element within one year from statutory deadline cannot be found in compliance until rezones pursuant to Government Code sections 65583, subdivision (c)(1) and 65583.2, subdivision (c) and 65583.2, subdivision (c) are completed. Once the City completes the programs, a copy of the resolution of ordinance should be transmitted to HCD.. HCD will review the documentation and issue correspondence identifying the updated status of the City’s housing element compliance…”
Planning entitled three housing unit projects and permitted 64 housing units in 2022. Six of those were non-deed restricted, low-income level units and one moderate level unit. The Building Division issued 64 Building Permits and 11 units received final inspections and certificates of occupancy in the calendar year. The Housing Element Implementation 2022 Progress Report Tables contain a complete breakdown of housing activity in Glendora for 2022.

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Total New Residential in Glendora 2022
Housing Type Entitled Permitted C/Os
Single Family 3 31 4
ADUs 0 33 7
Multifamily 0 0 0
Totals 3 64 11
 Goal LU-4: Expanded residential development opportunities:
o Policy LU-5.2: Provide for expanded infill residential opportunities in appropriately designated areas in the City.
 Goal LU-10: Quality Infill.
 GOAL 1.0: Assure the quality, safety, and habitability of existing housing and the continued high quality of residential neighborhoods.
 GOAL 3: Provide suitable sites for housing development which can accommodate a range of housing by type, size, location, price, and tenure:
o Policy 3.1: Implement land use policies that allow for a range of residential densities and products, including low-density single-family uses, moderate-density townhomes, and higher-density apartments, condominiums, and units in mixeduse development. o Policy 3.2: Encourage development of residential uses in strategic proximity to employment, recreational facilities, schools, neighborhood commercial areas, and transportation routes.
o Policy 3.3: Encourage compatible residential development in areas with recyclable or underutilized land.

Local Early Action Planning Grants Program | The City was awarded $150,000 under the Local Early Action Planning Grants Program (LEAP). The awarded amount is being used to fund the Housing Element, 6th Cycle, which was approved by the City Council in 2022.

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Housing Programs and Implementing Measures
The goals and policies outlined in the City’s Housing Element, 6th Cycle addresses Glendora’s identified housing needs and are implemented through a series of housing programs offered primarily through the City’s Community Development Department. Housing programs define the specific actions the City will undertake to achieve the stated goals and policies with the eight-year (2021-2029) planning period. The City’s housing programs for addressing community housing needs is described according to the following five issue areas.  Housing Conservation and Improvement
 Housing Assistance
 Provision of Adequate Housing Sites
 Removal of Governmental Constraints
 Promotion of Equal Housing Opportunity
This section describes the programs that Glendora will implement to address these areas. The housing programs described as follows contain existing, modified, and new programs needed to address the housing needs identified, in Sections 2 through 4. Below is a summary of each program, the eight-year quantified objective, the proposed funding source, and the agency responsible for implementing the program.

1. Conserve and Improve Existing Affordable Housing
Conserving and improving the housing stock is an important goal for the City of Glendora.

Approximately 89 percent of housing units in Glendora were constructed prior to 1990 and are therefore more likely to have rehabilitation needs than newer housing units. Due to the advanced age of the City’s housing stock, programs to address building conditions will facilitate the upkeep of housing for the benefit of resident health. Programs to monitor, preserve, and improve the existing supply of affordable housing can also help accomplish the City’s goal to build stronger and more vibrant residential neighborhoods
Program 1: Community Preservation Activities
The enforcement of existing property maintenance codes is a primary means to preserve housing and the quality of neighborhoods. The Community Preservation Division is responsible for enforcing City ordinances related to property maintenance, building conditions, and other issues.

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Administered by the City of Glendora Police Department, the City continues its code enforcement activities throughout the community.

Responsible Agency: Glendora Police Department
Financing: General Fund
Actions and Timeframe:
 To encourage the conservation and maintenance of existing units in compliance with building code, zoning and environmental standards, on an annual basis the City will provide public educational information on their social media sites about property maintenance requirements. Information on common code violations will be provided at the public counter, on the City’s website, and periodically in the City newsletter.  Ongoing implementation and annual monitoring throughout the planning period.

Qualified Objectives: One annual educational campaign about maintenance requirements on social media. Address substandard housing conditions for five units annually.

Program 2: Neighborhood Improvements
The City applies for and receives an annual allocation of CDBG funds from HUD. These funds are used to install and upgrade public facilities (streets, curb, gutter, drainage facilities, and utilities) in lower income neighborhoods. The infrastructure improvements encourage increased private market investment in declining or deteriorating neighborhoods.

As the Metro L (Gold) Line gets closer to opening, the City of Glendora is preparing ways to make it easier and safer to get to the station. Known as “first/last mile” improvements, the City is working to make getting to the new Glendora Station by bicycling and walking fun, efficient, and safe. At the same time, the City is continuing to implement urban trails along the flood control channels within the city.

Dubbed the People Movement Project, the combination of urban trails and first/last mile improvements will see over 10 miles of active transportation investments across the City.

Features of these projects include fully separated bicycle and walking paths, protected bicycle lanes, protected intersection, roundabout, and improved street crossings for pedestrians. In total, the People Movement Project is estimated to cost $21 million and will be implemented over the next five years. In particular, the People Movement Project, addresses mobility strategies in lowItem #19. Page 25 Meeting Date: 3/28/2023 / Packet Page #: 633
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income census tracts. These improvements will enhance the City’s mobility network by connecting pedestrian and bike pathways across residential, commercial and transit connections.

Low-income Census Tract 4011.02 will include improvements along Glendora Avenue and Foothill Boulevard including bicycle lanes, protected intersections, crossing enhancements and connections to the Gold (“L”) line transit station and nearby Foothill Transit bus stops. A pedestrian trail along the Little Dalton Wash will connect with Glendora Avenue to the improvements.

Low-income Census Tract 4039.02 will include portions of a Class 1 bicycle and pedestrian paths.

The pathway will connect residential to commercial and bus transit stops throughout the community.

Responsible Agency: Glendora Housing Authority / Community Development Department Financing: CDBG; San Gabriel Valley of Council of Governments Measure M Subregional funds; Rivers and Mountains Conservancy funds; City CIP funds
Actions and Timeframe:

Annually apply to HUD for CDBG funds and other funding sources to implement public improvements in low income areas, including the People Movement Project to support transitoriented development around the metro station.

Qualified Objectives: Complete eight infrastructure and public facility improvement projects that serve lower income neighborhoods by 2029.

Program 3: Preservation of Assisted Housing Developments The City has three assisted housing developments. All three developments have affordability covenants that extend past the 6th planning cycle period and therefore are not currently at risk of being converted to market-rate housing. However, it is important to continually monitor the developments to ensure their future preservation as affordable housing in the community.

Responsible Agency: Glendora Housing Authority
Financing: General Fund/CDBG
Actions and Timeframe:
 Monitor status of existing and future affordable housing projects.  Upon receipt of Notice of Intent to convert from property owners, coordinate with the Los Angeles County Development Authority to connect tenants of at-risk units to the Section Item #19. Page 26
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8 Housing Choice Voucher program. (Pursuant to new State law, property owners opting to convert to market rate housing must provide three-year, one-year, and six-month noticing.)
 Conduct annual monitoring of Elwood Family Apartments, a City RDA-funded affordable housing project, to ensure compliance with income and occupancy requirements, as well as Housing Quality Standards.
 Conduct quarterly and annual monitoring of the 52 affordable “low income” units at Heritage Oaks Senior Apartments, a City RDA-funded affordable housing project, to ensure compliance with income requirements and affordable housing costs.

Qualified Objectives: Annually review assisted housing developments to ensure compliance with affordability covenants and continued longterm affordability.

Program 4: Mobile Home Rent Stabilization
In 1995, the City passed an ordinance to establish the Mobile Home Park Rent Stabilization to address the affordability of mobile home space rents. The ordinance also establishes a process for rent mediation with the mediation committee, comprising of representatives from the owners of the affected park, representatives from the tenants at the park, a mediator, and a mobile home park rent review officer. Allowable rent increase is set at seven percent or the current consumer price index.

Responsible Agency: Glendora Housing Authority / Community Development Department Financing: General Fund
Actions and Timeframe: Continue to maintain the Rent Stabilization ordinance and offer rent review as authorized by the ordinance.

Qualified Objectives: Provide rent stabilization for approximately 670 mobile homes.

2. Assist in the Provision of Affordable Housing
The City seeks to assist the real estate market provide decent housing and a suitable living environment for all Glendora residents. The following programs provide assistance to developers of new affordable housing development or expand housing choices for income qualified residents of Glendora.

Program 5: Housing Choice Vouchers (Section 8)
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The Los Angeles County Development Authority (LACDA) administers the Section 8 Program on behalf of the City of Glendora. The Section 8 Program extends rental subsidies to very low income households (50% AMI), including families, seniors, and persons with disabilities. The program offers a voucher that pays the difference between the current fair market rent (FMR) as established by HUD and what a tenant can afford to pay (i.e., 30% of household income). The voucher allows a tenant to choose housing that costs above the payment standard, providing the tenant pays the extra cost.

Responsible Agency: LACDA
Financing: HUD Section 8 allocation
Actions and Timeframe:
 Continue to promote the Housing Choice Voucher to residents and property owners through dissemination of brochures and public counters, providing information on the City’s website, and referring residents and property owners to LACDA.  Work with LACDA to promote acceptance of Housing Choice Vouchers through outreach and education to renters and rental property managers. Specifically, California legislature passed SB 329 in 2019, which redefines source of income as “lawful, verifiable income paid directly to a tenant or to a representative of a tenant, or paid to a housing owner or landlord on behalf of a tenant, including federal, state or local public assistance, and federal, state, or local housing subsidies, including, but not limited to, federal housing assistance vouchers issues under Section 8 of the United States Housing Act of 1937.” SB 222 passed in 2019 also extends the same protection to VASH (Veterans Affairs Supportive Housing) voucher recipients.
 Add a housing resources page to the City’s website by the end of 2021 to provide links to LACDA programs.

Qualified Objectives: Annually promote the use of Housing Choice Vouchers by providing informational materials to rental property managers.

Program 6: Energy Conservation
The City is committed to creating healthy interior environments, using natural resources wisely and preserving natural resources. To demonstrate this commitment, in 2019, the City adopted, and now implements, the California Green Building Standards Code that took effect January 2020. The City has also established an architectural Green Building Program for the William Lyon Item #19. Page 28
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Homes Arboreta Specific Plan area. All homes in the Specific Plan area are subject to the green building program.

Under this program, the builder is required to educate homebuyers about the green building components included in their new home and in the overall community by way of sales office displays and as part of sales brochure documents. Developers are required to provide all components of the green program as it is written. The Green Building Program’s design guidelines include the following water and energy conservation measures:
• Automatic zone irrigation systems
• Rain gauges, rain sensors and moisture sensors
• Low flow water fixtures
• High efficiency water heaters
• Hot water re-circulating pumps
• Natural cross ventilation in all primary rooms
• High performance HVAC
• Energy Star appliances
• Insulated glass—dual pane seal systems
• Fluorescent lighting in all units
• Environmentally preferable materials for exterior elevations • Recycled content carpets,
• Low formaldehyde insulations or alternative cotton/cellulose, • Water based wood finished optional,
• Natural lighting by maximizing window locations
• Recycle at minimum fifty percent of all construction, demolition and land clearing materials Currently the Program is self-governing; monitoring implementation and measuring results is the responsibility of the builder.

The City also offers density incentives for green building efforts in certain portions of Glendora.

New residential development projects in the Grand-Foothill Multi-Family Residential Overlay Zone that obtain LEED Silver certification from the U.S. Green Building Council (or its equivalent) can be granted an Environmental Stewardship and Energy Efficiency Density Bonus of five dwelling units per acre. In addition, the City is demonstrating its commitment to energy and resource Item #19. Page 29
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conservation by encouraging mixed-use, compact development in its Route 66 Corridor Specific Plan Arrow Highway Specific Plan areas.

Responsible Agency: Community Development and Public Works Financing: None Required
Actions and Timeframe:
 Promote density incentives for green building to developers.  Continue to explore additional ways to promote energy conservation and sustainability.

Qualified Objectives: Provide information on the City’s Planning Division website on how to obtain density incentives for development of green buildings.

Program 7: Affordable Housing Incentives
Lower income (including those with extremely low income) and special needs populations have more difficulty obtaining affordable housing. Special needs groups include the elderly, disabled (including developmentally disabled), large households, female-headed households, and homeless. The City of Glendora joined the San Gabriel Valley Regional Housing Trust (SGVRHT) in March of 2020. The SGVHRT is a joint powers authority authorized by SB 751 (Rubio), which allows San Gabriel Valley cities to band together to bring additional affordable housing resources to the San Gabriel Valley region. The purpose of the SGVRHT is to secure public and private financing in order to provide funding for the planning and construction of housing of all types for the homeless population and persons and families of extremely low, very low and low income as defined in Section 50093 of the Health and Safety Code within the boundaries of the member cities.

To encourage and facilitate affordable housing development in Glendora, the City will provide the following incentives to private developers, along with information regarding the availability of funding, through federal and state housing assistance:
 Provide technical assistance to developers regarding mixed-use developments and density bonus incentives;
 Create and distribute affordable housing information to affordable housing developers, about opportunity sites and development information including how to obtain various density bonuses;
 Affordable housing trust fund available to support the development of affordable housing.

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 Provide fee underwriting, fee deferral, and/or permit fast-tracking, for projects that include housing affordable to lower income households, prioritizing projects that include units affordable to extremely low income households;
 As needed to enhance project feasibility, provide relaxed development standards projects that include an affordable housing component;
 Encourage well-planned and designed mixed use development by allowing higher building intensities, reduced parking requirements, reduced set-back and yard requirements, increased building height, and greater floor area ratios; and  In addition to density bonuses, the City provides development concessions consistent with State law. Examples of concessions may include, but are not limited to:o Reduced minimum outdoor and/or private outdoor living area.
o Increased maximum building height and/or stories.
o Reduced onsite parking standards, including the number or size of spaces and garage requirements.
o Reduced minimum building separation requirements.
o Reduced street standards, e.g., reduced minimum street widths o Waived, reduced, or deferred planning, plan check, construction permit, and/or development impact fees (e.g., capital facilities, park, or traffic fees).

Responsible Agency: Community Development Department
Financing: General Fund
Actions and Timeframe:
 Continue to be an active participant in the SGVHRT joint powers authority.  Outreach to affordable housing developers annually to explore opportunities for affordable housing. Outreach should include developers with experience in development projects that include units affordable to extremely low income households and households with special needs.
 Continue to provide regulatory and technical assistance to affordable housing developers.  Annually explore various sources (e.g., HCD and HUD) for funding opportunities, including those available for housing for extremely low income and special needs households.  Apply for, or support, applications for affordable housing funds, for projects or programs that are consistent with the goals and objectives of the Housing Element.  See also Actions #25-29 in Program 16 for additional actions to facilitate affordable housing development.

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Qualified Objectives: Facilitate the development of affordable housing - 100 units over eight years.

3. Provide Adequate Sites for a Variety of Housing
Meeting the housing needs of all segments of the community requires the provision of adequate sites for all types, size and prices of housing. The City’s General Plan and Zoning Ordinance determine where housing may locate, thereby affecting the supply of land available for residential development.

Program 8: Provide Adequate Residential Sites Inventory and Monitoring of No Net Loss Glendora is almost entirely developed and few vacant residentially zoned sites remain in the City.

Recent and future residential development relies primarily on the redevelopment of nonvacant properties, particularly along the City’s major corridors where mixed use development is permitted. Given the City’s small size, Glendora is able to monitor the status of potential sites and will continue to provide sites information to interested developers. To ensure that the City monitor its compliance with SB 166 (No Net Loss), the City will develop a procedure to track:
 Unit count and income/affordability assumed on parcels included in the sites inventory.  Actual units constructed and income/affordability when parcels are developed.  Net change in capacity and summary of remaining capacity in meeting remaining Regional Housing Needs Allocation (RHNA).

The City’s current zoning does not enable Glendora to meet our RHNA requirements or provide a buffer to ensure an adequate inventory of opportunity sites is maintained throughout the planning period. The City without rezoning and or increasing permitted densities has a shortfall of 572 units. To foster additional residential growth, and maintain the necessary buffer of opportunity sites, the City will restore density in the BG Zoning District of the Route 66 Specific Plan from 20 dwelling units per acre and two stories, to 30 dwelling units per acre and three stories. In addition, the City will increase density in the Arrow Highway Specific Plan from 25 dwelling units per acre and 2-3 stories, to 30 dwelling units per acre and three stories. Two sites are also being rezoned back to RTE66-TCMU from RTE RSC commercial to again allow for residential development of 30 dwelling units per acre.

Responsible Agency: Community Development Department
Financing: General Fund
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Actions and Timeframe:
 Develop a procedure in 2022 to monitor the development of vacant and nonvacant sites in the sites inventory and ensure that adequate sites are available to meet the remaining RHNA by income category.
 Provide information on available sites and development incentives to interested developers and property owners on City website. Within one year of the 6th Housing Element statutory deadline (by October 15, 2022), the City will increase permitted densities in the BG Zoning District of the Route 66 Specific Plan from 20 dwelling units per acre and two stories, to 30 dwelling units per acre and three stories. The City will Increase land area zoned for housing in the Route 66 Specific Plan TCMU subdistrict, by restoring land previously rezoned from mixed-use to commercial. In addition, the City will increase density in the Arrow Highway Specific Plan from 25 dwelling units per acre and 2-3 stories, to 30 dwelling units per acre and three stories. Pursuant to AB 1397, the rezoned sites will meet the requirements of Government Code §65583.2, including but not limited to a minimum density of 20 units per acre (low end of the zoning density range), minimum site size to permit at least 16 units on site, and zoned to allow ownership and rental housing by right in which at least 20 percent of the units are affordable to lower income households. As the City will be accommodating the lower income RHNA shortfall with mixed use sites, the sites identified for rezoning must allow 100 percent residential use and require residential use to occupy at least 50 percent of the floor area in a mixed use project.

Qualified Objectives: Provide adequate sites to accommodate the City’s entire RHNA allocation of 2,276 units (735 very low income; 386 low income; 388 moderate income; and 767 above moderate income), and complete Specific Plan amendments in the Route 66 Specific Plan and Arrow Highway Specific Plan to increase permitted densities within one year from October 15, 2021.

Program 9: By-Right Approval for Projects with 20 Percent Affordable Units Pursuant to AB 1397 passed in 2017, the City will amend the Zoning Ordinance to require by right approval of housing development that includes 20 percent of the units as housing affordable to lower income households, on sites being used to meet the 6th cycle RHNA that represent a “reuse” of sites previously identified in the 4th and 5th cycles Housing Element. The “reuse” sites are specifically identified in the inventory (see Appendix B).

Responsible Agency: Community Development Department
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Financing: None Required
Actions and Timeframe: Amend Zoning Ordinance within one year of Housing Element adoption.

Qualified Objectives: Identify and promote redevelopment of the reuse sites subject to this new provision and facilitate development that includes an affordable housing component.

Program 10: Replacement Housing
Development on nonvacant sites with existing residential units is subject to replacement requirement, pursuant to AB 1397. The City will amend the Zoning Code to require the replacement of units affordable to the same or lower income level as a condition of any development on a nonvacant site consistent with those requirements set forth in State Density Bonus Law.

Responsible Agency: Community Development Department
Financing: None Required
Actions and Timeframe: Amend Zoning Ordinance within one year of Housing Element adoption.

Qualified Objectives: Mitigate the displacement effect of new residential development on existing tenants.

Program 11: Lot Consolidation and Multi-Family Development The City will play an active role in facilitating lot consolidation, particularly as it relates to parcels listed in the sites inventory. In addition, the City is amending the Zoning Code to facilitate multifamily development, which would in turn encourage lot consolidation.

Responsible Agency: Community Development Department
Financing: None Required
Actions and Timeframe: Identify sites with consolidation potential on the inventory, assist developers in identifying sites available for development, and facilitate discussions between interested property owners and developers. Continue to process lot line adjustments as ministerial actions unless other discretionary decisions are required. Facilitate the consolidation of small lots and encourage multi-family housing projects by amending Zoning Code within one year of Housing Element adoption to:
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 Streamline development review by increasing the threshold of multi-family project requiring a Planning Commission hearing (Action #2)
 Eliminate minimum residential unit sizes for multi-family projects (Action #8)  Reduce setback requirements (Action #9)
 Allow for reduced open space alternatives (Action #8)  Ministerial procedures to reduce parking requirements for special needs housing (Action #25)
 Reduce, waive or modify parking and development standards for affordable housing development (Action #26)
 Provide fast-track permit processing and ministerial approval for low-income housing development (Action #27)
 Adopt an “Assist in Development Program” for affordable projects, which may include development agreements, financing, fee waivers, and other assistance (Action #28) Qualified Objectives: Develop tools to facilitate lot consolidation and streamline development within 12 months of Housing Element adoption as outlined in Program 16. Facilitate lot consolidation on the 140 parcels (comprising 36 sites) in the sites inventory (Appendix B) to accommodate a potential of 1,623 units.

4. Remove Governmental Constraints
Under State law, the Housing Element must address, and where legally possible, remove governmental constraints affecting the maintenance, improvement, and development of housing.

The following programs are designed to mitigate government constraints on residential development and facilitate development of housing affordable to lower and moderate income households, including seniors, persons with disabilities, large families, single-parents, and homeless individuals and families.

Program 12: Density Bonus Ordinance
The State has recently passed several bills that change the State Density Bonus law. These include:
 AB 1763 (Density Bonus for 100 Percent Affordable Housing) – Density bonus and increased incentives for 100 percent affordable housing projects for lower income households.

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 SB 1227 (Density Bonus for Student Housing) - Density bonus for student housing development for students enrolled at a full-time college, and to establish prioritization for students experiencing homelessness.
 AB 2345 (Increase Maximum Allowable Density) - Revised the requirements for receiving concessions and incentives, and the maximum density bonus provided.

Responsible Agency: Community Development Department/Planning Financing: None Required
Actions & Timeframe:
 Revise the Zoning Code to update density bonus provisions consistent with State law in 2022 (see Action #29 of Program 15).
 Promote the use of density bonus incentives and provide technical assistance to developers in utilizing density bonus provisions to maximize feasibility and meet local housing needs.

Qualified Objectives: Not applicable
Program 13: Objective Design Standards
Pursuant to SB 330, local jurisdictions must utilize objective design standards in its review of project proposals. The City applied for the SB 2 grants to develop objective design standards.

Responsible Agency: Community Development Department/Planning Financing: None Required
Actions & Timeframe: Complete object design standards by June 2023.

Qualified Objectives: Not applicable
Program 14: Accessory Dwelling Units
Accessory Dwelling Units (ADU) represent an important affordable housing option to lower- and moderate-income households. The State has passed multiple bills in recent years to remove constraints to the development ADUs (including AB 587, AB 671, AB 68, and SB 13, among others). The City has updated its ADU ordinance to comply with State law. In addition, the City will consider incentives and tools to facilitate ADU construction.

Responsible Agency: Planning
Financing: General Fund
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Actions & Timeframe:
 Amend the ADU ordinance by the end of 2022 to be consistent with state law, including but not limited to, eliminating the limit on the number of bedrooms.  Develop incentives and tools to facilitate ADU construction by December 2022. Incentives may include:
o Pre-approved site/floor plans;
o Expedited review; or
o Website information on resources and technical assistance.  In 2024, monitor the ADU development trend annually to ensure production is in line with the estimate presented in the Housing Element, this includes monitoring of affordability assumptions. If production falls short of estimate, by 2025 reassess the City’s sites inventory for RHNA and ensure adequate capacity remains to accommodate the City’s RHNA for all income levels. By the end of 2025, develop additional incentives and actions to encourage ADU production.

Qualified Objectives: Facilitate the construction of 160 ADUs over eight years.

Program 15: Housing for Special Needs
Recent changes to State law regarding housing for the homeless and persons with special needs also warrant amendments to the Zoning Code. These include:
 Low Barrier Navigation Centers (AB 101): AB 101 requires cities to allow a Low Barrier Navigation Center development by right in areas zoned for mixed uses and nonresidential zones permitting multifamily uses if it meets specified requirements. A “Low Barrier Navigation Center” is defined as “a Housing First, low-barrier, service-enriched shelter focused on moving people into permanent housing that provides temporary living facilities while case managers connect individuals experiencing homelessness to income, public benefits, health services, shelter, and housing.” Low Barrier shelters may include options such as allowing pets, permitting partners to share living space, and providing storage for residents’ possessions.
 Emergency Shelters (AB 139): Local governments may include parking requirements for emergency shelters specifying that adequate parking must be provided for shelter staff only, but overall parking requirements for shelters may not exceed the requirements for residential and commercial uses in the same zone. In addition, adequacy of the City’s Emergency Shelter Ordinance in accommodating its unsheltered homeless must be based on the most current Point-in-Time Count. The City’s ordinance currently allows up to a Item #19. Page 37
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total of 20 beds, below the 2020 Point-in-Time County of 145 unsheltered homeless.

Furthermore, the separation requirement in the City’s ordinance is at least 300 feet, inconsistent with State law requirement of no more than 300 feet. The City will amend the Zoning Code to remove the bed limit and to revise the separation requirement to a maximum of 300 feet.
 Supportive Housing (AB 2162): AB 2162 requires supportive housing projects of 50 units or fewer to be permitted by right in zones where multi-family and mixed-use developments are permitted, when the development meets certain conditions. The bill also prohibits minimum parking requirements for such supportive housing within ½ mile of a public transit stop.
 Community Care Facilities: Review and revise the Zoning Code to similarly permit large community care facilities by right in zones where residential uses are permitted.  Affordable Housing Streamlined Approval (SB 35): Establish a streamlined ministerial review process for qualifying multi-family residential projects.

Responsible Agency: Planning
Financing: None Required
Actions & Timeframe: Revise the Zoning Ordinance by the end of 2022.

Qualified Objectives: Not applicable
Program 16: Facilitate Housing Production
The matrix contains in Table 41 is a set of code revisions and programs to facilitate housing production and to promote economic development consistent with community expectations. In addition, many of these actions have the impact of affirmatively furthering fair housing, especially in fostering housing mobility by facilitating multi-family, and special needs housing and introducing housing in higher resource areas by emphasizing on the equitable treatment between singlefamily and multi-family housing and streamlining approval of affordable and special needs housing.

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5. Affirmatively Furthering Fair Housing
Program 17: Fair Housing Program
The City completed their last Analysis of Impediments to Fair Housing Choice (AI) in 2018. As part of the AI a Fair Housing Action Plan to help address impediments. Currently, the City’s Fair Item #19. Page 41
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Housing Program is funded with CDBG funds and administered through a contract with the Housing Rights Center (HRC). HRC will provide fair housing services to all residents who request counseling, resource referral, complaint investigation, and public education on all forms of housing discrimination.

Responsible Agency: Glendora Housing Authority/ Community Development Department Financing: CDBG
Actions & Timeframe:
 Promote and publicize fair housing programs and services on City website and through brochures at City Hall.
 Continue to contract with a qualified fair housing service provider to provide fair housing services to residents.

Qualified Objectives: Not applicable
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Conservation Element
The purpose of the Conservation Element is to provide direction regarding the conservation, development, and utilization of natural resources. Existing resources within the City of Glendora are identified to understand how future development impacts these resources and to provide guidance for the maintenance, preservation, and conservation of these resources. The Conservation Element addresses the following resources: water, energy, solid waste and biological, as well as storm water management. The City of Glendora previously adopted a Historic Preservation Element as an optional element within the General Plan. Cultural and historical resources and goals and objectives for the preservation of these resources are discussed within the Historic Preservation Element.

Conservation Element Progress Updates
 Goal CON-7: A comprehensive citywide landscape strategy:
o Policy CON-7.1: Establish a cohesive landscape plan to ensure consistent landscaping throughout the City.

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 Goal CON-8 Proper conveyance and treatment of stormwater and implementation of techniques to reduce pollutants consistent with Federal, State and regional regulations and standards.
o Policy CON-8.1: Ensure existing drainage facilities are properly maintained. o Policy CON-8.3: Incorporate project-level stormwater mitigation measures to reduce potential impacts to water quality and ensure mitigation measures are adequately monitored.
o Policy CON-8.5: Continue to support regional and State efforts in controlling point and non-point sources of water pollution.

Finkbiner Park Storm Water Capture Project | Glendora being in the foothills of San Gabriel Mountains, rain and stormwater pass through the City streets. With LA County and neighboring cities, Finkbiner Park Stormwater Project Design is in progress.

Stormwater will be retained in underground chambers to recharge the ground water. At the same time, stormwater will be treated to improve the quality of runoff water.  Goal CON-9 Preservation and conservation of natural resources and sensitive habitats. o Policy CON-9.4: Ensure the preservation of the natural plant communities in the hillside areas.
o Policy CON-9.7: Ensure preservation of local watersheds in development to maintain native plant habitats and ensure connectivity of wildlife corridors.

In May of 2022, City staff were invited to be a part of NPR’s Human/Natures podcast. Staff appeared on the final podcast discussing Tree of Heaven that occurs in the Big Dalton Canyon of Glendora. Glendora staff highlighted methods of controlling the invasive tree species. This brought awareness to listeners of the invasive nature of the tree, threats to local wildlife and different perspectives on how the plant can be viewed.

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 Goal CON-10 A tree preservation strategy.
o Policy CON-10.4: Ensure appropriate placement and proper maintenance of tree resources within the City.

Urban Forest Manual | The City continue to review our current Urban Forest Manual to develop best practices that are both in-line with industry regulations and standards but also encompass the City’s vision.

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 Goal CON-11 Proactive City participation with local, regional, and State agencies to promote multi-agency involvement in understanding and addressing environmental and conservation issues.

In May of 2022, Girl Scout troop of Daisies donated and planted California Natives at Finkbiner Park to conserve habitat for native insects and birds. They installed 20 new plants that would attract local fauna.

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Parks Division continues to plant for the local wildlife. The Carlyle E. Linder Equestrian Center serves as a place for planting new native trees and native seed to feed local insects and birds. Photos shows narrow leaf milkweed, California poppies and desert blue bells.

Glendora has its own super bloom.

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Safety Element
The aim of the Safety Element is “to reduce the potential risk of death, injuries, property damage, and economic and social dislocation resulting from fires, floods, earthquakes, landslides and other hazards”. It serves as a guide for the City government and public for understanding the hazards facing the City of Glendora and how to reduce the impacts of these hazards.

Safety Element Progress Updates
 Goal SAF-2 Reduced incident of damage to life and property from wildland fires:
o Policy SAF-2.1: Require all proposed developments to prove that the development can adequately be served by fire flows.
o Policy SAF-2.2: Maintain low density/intensity land use designations in the hillside areas. o Policy SAF-2.4: Require proposed developments to comply with access requirements of the Los Angeles County Fire Department and Glendora Police Department.

Fire Flow Adequacy | The City continues to require proof of fire flow adequacy and Los Angeles County Fire Department review for new development proposals within high-fire severity/hillside areas.
 Goal SAF-6 Coordinated public safety and community planning.  Goal SAF-9 Minimized loss of life, injury or property during disaster events.

Multi-Hazard Function Plan | The Safety Element includes several policies related to programs mandated by the State and federal government. These programs include the Staterequired Standardized Emergency Management System (SEMS), the implementation of which resulted in the City’s adoption of a Multi-Hazard Function Plan (MHFP).

In 2022 the City released an RFP for professional consulting services to update the General Plan Safety Element, as well as create an Environmental Justice Addendum, and update the City’s Local Hazard Mitigation Plan. The RFP was concluded at the end of 2022 with the selection of a consulting firm (De Novo Planning Group) and a contract was awarded in February 2023 by City Council.

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Noise Element
The purpose of the Noise Element is to provide a framework to limit noise exposure within the City. Existing and future noise environments and the compatibility of land uses are considered in the Element, as well as sensitive receptors and generators of stationary noise. Projected noise levels are included to help guide future land use policy and prevent high noise levels in sensitive areas at buildout.

Various measures are described to mitigate potential noise conflicts. These measures are designed to lessen impacts from unavoidable noise conflicts within the City of Glendora. The Noise Element also serves as a guideline for compliance with the State’s Noise Insulation Standards.

As part of the General Plan process the City surveyed the planning area to identify mobile and stationary noise sources that have, or could have, an adverse impact on land uses in the planning area. Noise levels at various intersections and roadways were measured to identify current and predicted noise levels based on traffic levels expected under the land use plan’s build out scenario. Goals and policies were adopted to ensure that appropriate land use planning techniques incorporated into new development planning to minimize impacts to sensitive noise receptors.
2022 Noise Element Progress Updates
 Goal N-1: Reduced noise impacts from transportation sources:
o Policy N-1.1: Ensure traffic noise mitigation measures are included and implemented in the design of new development.
o Policy N-1.3: Limit construction, delivery, and through truck traffic to designated routes.
 Noise Studies | Noise studies are continuously conducted as part of the environmental review process and mitigation measures are required as appropriate depending on the location and type of development project and/or location.

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 Noise Ordinance | The City’s Noise Ordinance continually places restrictions for construction activities to minimize and regulate construction-related noise.  Sound Wall Installations | Metro installed various sound walls adjacent to residential areas along the future L (Gold Line) light rail tracks.

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Open Space and Recreation Element
The purpose of the Open Space and Recreation Element is to examine existing open space and recreational facilities and outline strategies and actions to preserve and enhance these amenities within the City. The Open Space designation in Glendora includes both private and public lands in the foothills and South Hills.

Open space and recreational facilities are located throughout the City and provide recreational, training, and educational opportunities along with various programs and services to assist and improve the quality of life in the community. Such amenities and areas in the City of Glendora include parks, community centers, trails, hillside areas, open space easements, and institutional uses.

Open Space and Recreation Element Updates
Volunteer Trail and Facility Maintenance | An eagle scout participant installed bike repair equipment along Glendora Mountain Road in honor of his dear friend.

An eagle scout participant worked on the rehabilitation of the Mystic Canyon Trail at the Big Dalton Canyon Wilderness Park.

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An eagle scout participant worked on the rehabilitation of the Coulter Pine Trail to address narrow spots and soil failures.

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Arbor Day | On March 12, 2022, over 120 volunteers showed to participate in Glendora’s Arbor Day at Bonnie Cove South. This parking lot is the commencement of three hiking trails. The area had long been neglected and unappealing for recreation. The beautification project included the installation of 65 climate-ready trees of 17 varying species through the Amplifying the Urban Forest grant, bioswale installation, new informational kiosk, trash clean-up and a native garden.

Species such as the island oak and the net leaf oak are being put to the test to Glendora climate and drought suitability.

Recreation Building Maintenance | The City was awarded a grant through Proposition 68 Per Capita to resurface both playgrounds at Gladstone Park, as well as replace one of the playgrounds with a new inclusively designed structure. Fully executed grant contracts were received from the state in April of 2021. The City entered into a contract with a vendor through a cooperative bidding process to begin the project.

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The project began in March of 2022 and was completed in June of 2022. The vendor removed the chunk rubber from two playgrounds and replaced both with poured in place rubber surfacing.

The playground on the South side of the park was removed and replaced with a new inclusively designed playground structure.

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Air Quality Element
The Air Quality Element seeks to improve air quality in the planning area through policies and infrastructure planning. Examples of policy level planning include regional cooperation with regional governments such as SCAG and SCAQMD in supporting alternative transportation initiatives.

Air Quality Element Updates
 Goal AQ-2: Reduction of vehicular trips.
o Policy AQ-2.1: Reduce mobile source emissions by encouraging reduction in projectrelated vehicle trips and vehicle miles traveled (VMT).

VMT Policy | The City continues to use a VMT Policy in accordance with the California Environmental Quality Act (CEQA) Traffic Impact Analysis Requirements. This promotes a reduction in greenhouse gases, the development of multimodal transportation, and a diversity of uses. Additionally, land use planning measures included in newly adopted Arrow Highway Specific Plan that supports walkable communities with pedestrian and bicycle paths to encourage pedestrian rather than vehicular travel.
o Policy AQ-2.4: Promote and encourage ride-sharing activities throughout the community.
 Goal AQ-5: Promotion of alternative transportation modes. o Policy AQ-5.1: Promote and encourage the use of public transit, such as the Metrolink and local bus lines.

Metrolink Gold Line Extension Support | The City continues support for planning efforts related to the construction of the Gold Line extension project through Glendora to Montclair.

Item #19. Page 55
Meeting Date: 3/28/2023 / Packet Page #: 663
2022 Annual General Plan Progress Report | 54
o Policy AQ-5.3: Promote telecommuting and modified work schedules as a method of trip reduction.

Altcom Program | The City continues its employee alternative commute incentive program, which encouraged City employees to choose a commute option that is an alternative to a single occupancy vehicle.

Item #19. Page 56
Meeting Date: 3/28/2023 / Packet Page #: 664
2022 Annual General Plan Progress Report | 55
Historic Preservation Element
In 1999 the City adopted the Historic Preservation Element to reflect the community’s desire to preserve historic resources. The element identified the different levels of historic significance at the federal, state, and local levels. Goals and policies are in place that require the City to consider the effects of development on historic resources. The City continues to update information and policies related to historic resources.

Historic Preservation Progress Updates:

Alteration to Historic Resource | Any proposed alteration to a historic resource or landmark requires City review and/or public hearings to determine if proposals are appropriate and meet the Secretary of the Interiors Standards.

Report Card | In the most recent Preservation Report Card of 2014, the Los Angeles Conservancy gave the City 205 of 245 possible points, or a “B” grade for its historic preservation efforts for its use of the Mills Act, local landmarks program, and inclusion of a Historic Preservation Overlay Zone.

Hamilton House -
Centennial Heritage Park
(1890)
Item #19. Page 57
Meeting Date: 3/28/2023 / Packet Page #: 665
2022 Annual General Plan Progress Report | 56
Webpage | The City maintains a Historic Preservation webpage with information and resources including a list of historic landmarks and a sample Mills Act Contract:
https://www.cityofglendora.org/departments/community-development/planning-division/historicpreservation  Goal: Preserve and protect Glendora’s historic resources as physical reminders of the city’s past and as unique focal points to shape the community’s identity:
o Policy: Maintain a list of historic resources designated under national, state, and local agencies.
o Policy: Ensure the protection of historic resources through the enforcement of existing codes.
o Policy: Provide relief from property taxes through Mills Act Contracts.  Goal: Increase the public’s awareness and appreciation for Glendora’s historic resources.

Item #19. Page 58
Meeting Date: 3/28/2023 / Packet Page #: 666
2022 Annual General Plan Progress Report | 57
Additional Notes
Consistency with General Plan Guidelines
The General Plan is internally consistent, comprehensive, and maintains a long-term perspective on continued City growth and development. The General Plan evaluates the City’s entire planning area which includes the City and its Sphere of Influence that covers some of the unincorporated County lands adjacent to the City. The General Plan includes the seven required elements and the optional elements of Air Quality and Historic Preservation.

With respect to internal consistency, the elements are based on the anticipated growth within the community. As an example of the consistency written into the General Plan, the Land Use Element was the foundation for new housing and population data as vacant and underutilized parcels were identified and housing growth was projected onto the parcels. Growth from housing and population was used to drive the formation of the Circulation Element which included a forecast model of peak traffic volumes and Average Daily Trips (ADT) based on projected growth from the Land Use Element. Peak traffic and ADT volumes were then simulated to generate anticipated noise levels on roadways to identify any potential impacts on the Community Noise Equivalent Levels (CNEL) for the Noise Element. In another example of consistency, the Housing Element includes a housing sites analysis that is based on the land use designations and policies of the Land Use Element.

Sustainable Development and Environmental Justice
The City’s General Plan includes sustainable development policies that embrace compact development, walkability, and transit-oriented development; promote infill development; protect open space (nearly 50 percent of the City’s land use area is designated as open space); protect natural habitats and habitat connectivity; and avoid natural hazards. These policies are incorporated across a number of General Plan elements including Land Use, Open Space and Recreation, Conservation, and Safety. The City maintains a certified Housing Element which properly addresses adequate housing for all income levels. A number of policies also address energy efficiency in building and site planning. Waste reduction and recycling policies are being Item #19. Page 59
Meeting Date: 3/28/2023 / Packet Page #: 667
2022 Annual General Plan Progress Report | 58
implemented to reduce consumer waste and promote recycling (the City maintains an over 65% diversion rate as required by State law).

Environmental justice policies are evident throughout the General Plan. The City maintains consistent land use policies throughout the City’s planning area which is largely single-family residential. There are not different standards and policies that deliberately or unintentionally discriminate against any groups, populations, or classes of people. For example, land use and housing policies properly address the provision of housing for people and households at all income levels. The City’s planning area does not include any military facilities. Since the City’s planning area is located within the traditional territory of the Gabrieleno and Tongva tribes, the City follows State protocols that require notification of Native American groups during the planning and environmental review processes.

Preparation and Implementation of the General Plan
During the City’s last General Plan update, the City conducted extensive community outreach involving dozens of workshops and neighborhood meetings that resulted in the identification of community issues and opportunities. This community discussion provided the framework for the development of goals and policies which were eventually considered and adopted by the City Council.

The goals and policies of the General Plan are implemented by the day-to-day policies the City enforces through the Zoning Ordinance, Building Code, NPDES regulations, and the numerous programs and services the City administers to serve residents such as parks and recreation programs, housing assistance programs, economic development policies, public works programs, and capital facilities improvement programs.

Special Considerations
The City’s General Plan was prepared in consideration and recognition of all of the applicable state and federal mandated requirements. Examples of applicable state and federal requirements which affect the planning area include the Seismic Hazards Mapping Act, NPDES, federal and state regulations concerning flora and fauna, and AB 32.

Item #19. Page 60
Meeting Date: 3/28/2023 / Packet Page #: 668
2022 Annual General Plan Progress Report | 59
General Plan Mandatory Elements Update List
The following list identifies the year in which the City last updated the General Plan elements:

Required Elements
 Land Use: Updated 2006
 Circulation: Updated 2007
 Housing: Updated 2022 (*State Approval Pending)
 Conservation: Updated 2007
 Open Space: Updated 2007
 Noise: Updated 2007
 Safety: Updated 2007
Optional Elements
 Air Quality: Updated 2007
 Historic Preservation: Updated 1999
Item #19. Page 61
Meeting Date: 3/28/2023 / Packet Page #: 669
Jurisidiction Name
Reporting Calendar Year
First Name
Last Name
Title Click here to download APR Instructions
Email
Phone
Street Address
City
Zipcode
11_16_22
Optional: Click here to import last year's data. This is best used when the workbook is new and empty. You will be prompted to pick an old workbook to import from. Project and program data will be copied exactly how it was entered in last year's form and must be updated. If a project is no longer has any reportable activity, you may delete the project by selecting a cell in the row and typing ctrl + d.
116 E. Foothill Ave.

Glendora
91741
Please Start Here
General Information
2022
Glendora
Contact Information
Natalie
Espinoza
Senior Planner
[email protected]
6269148213
Mailing Address
Annual Progress Report January 2020
Item #19. Page 62
Meeting Date: 3/28/2023 / Packet Page #: 670
Optional: This runs a macro which checks to ensure all required fields are filled out. The macro will create two files saved in the same directory this APR file is saved in. One file will be a copy of the APR with highlighted cells which require information. The other file will be list of the problematic cells, along with a description of the nature of the error.

Optional: Save before running. This copies data on Table A2, and creates another workbook with the table split across 4 tabs, each of which can fit onto a single page for easier printing. Running this macro will remove the comments on the column headers, which contain the instructions. Do not save the APR file after running in order to preserve comments once it is reopened.

Optional: This macro identifies dates entered that occurred outside of the reporting year. RHNA credit is only given for building permits issued during the reporting year.

Link to the online system: https://apr.hcd.ca.gov/APR/login.do Submittal Instructions
Please save your file as Jurisdictionname2022 (no spaces). Example: the city of San Luis Obispo would save their file as SanLuisObispo2022 Housing Element Annual Progress Reports (APRs) forms and tables must be submitted to HCD and the Governor's Office of Planning and Research (OPR) on or before April 1 of each year for the prior calendar year; submit separate reports directly to both HCD and OPR pursuant to Government Code section 65400. There are two options for submitting APRs:

1. Online Annual Progress Reporting System - Please see the link to the online system to the left. This allows you to upload the completed APR form into directly into HCD’s database limiting the risk of errors. If you would like to use the online system, email [email protected] and HCD will send you the login information for your jurisdiction. Please note: Using the online system only provides the information to HCD. The APR must still be submitted to OPR. Their email address is [email protected].

2. Email - If you prefer to submit via email, you can complete the excel Annual Progress Report forms and submit to HCD at [email protected] and to OPR at [email protected]. Please send the Excel workbook, not a scanned or PDF copy of the tables.

Item #19. Page 63
Meeting Date: 3/28/2023 / Packet Page #: 671
Jurisdiction Glendora ANNUAL ELEMENT PROGRESS REPORT Note: "+" indicates an optional field Reporting Year 2022 (Jan. 1 - Dec. 31) Housing Element Implementation Planning Period 6th Cycle 10/15/2021 - 10/15/2029
Date
Application
Submitted
Total
Approved
Units by
Project
Total
Disapproved
Units by
Project
Streamlining
Application
Status
Notes
2 3 4 6 7 8 9 11 12
Prior APN+ Current APN Street Address Project Name+
Local Jurisdiction
Tracking ID+
Unit Category
(SFA,SFD,2 to
4,5+,ADU,MH)
Tenure
R=Renter
O=Owner
Date
Application
Submitted+
(see
instructions)
Very LowIncome Deed
Restricted
Very LowIncome Non
Deed
Restricted
Low-Income
Deed
Restricted
Low-Income
Non Deed
Restricted
ModerateIncome
Deed
Restricted
ModerateIncome
Non Deed
Restricted
Above
ModerateIncome
Total PROPOSED
Units by Project
Total

APPROVED
Units by project
Total

DISAPPROVED
Units by Project
Was APPLICATION

SUBMITTED
Pursuant to GC
65913.4(b)?
(SB 35
Streamlining)
Ddi the housing
development
application seek
incentives or
concessions
pursuant to
Government Code
section 65915?
Were incentives
or concessions
reqested
pursuant to
Government
Code section
65915 approved?
Please indicate
the status of the
application.

Notes
+
Summary Row: Start Data Entry Below 0 0 0 6 1 6 77 90 93 0 8658-020-031 657 Gordon
Highlands Rd. PLN21-0029 SFD O3/15/2022
1 1 1 0 No No No Approved
8658-020-032 663 Gordon
Highlands Rd. PLN21-0018 SFD O3/15/2022
1 1 1 0 No No No Approved
8658-020-038 685 Gordon
Highlands Rd. PLN22-0028 SFD O10/21/2022
1 1 1 0 No No No Approved
8647-022-005 535 E. Leadora
Ave. B22-0005 ADU O10/31/2022
0 1 0 No No No Approved
8638-028-010 122 S. Vista Bonita B22-1968 ADU O 11/1/2022 0 1 0 No No No Approved 8655-001-001 1102 E. Foothill
Blvd. B22-1981 ADU O11/3/2022
0 1 0 No No No Pending
8654-011-035 2017 E LINFIELD
ST BPC22-0012 ADU R10/17/2022
1 1 1 0 No No No Approved
8659-011-014 237 VERDUGO
AVE BPC22-0015 ADU O 6/1/2022 1 1 1 0 No No No Approved 8648-009-007
839 E

NORTHRIDGE
AVE
B22-1441
ADU O 10/18/2022 1 1 1 0 No No No Pending
8634-003-019 139 S WILDWOOD
AVE
B22-1358 ADU R 11/3/2022 1 1 1 0 No No No Approved
8633-003-027 747 FORESTDALE
AVE
B22-1288 ADU O 10/24/2022 1 1 1 0 No No No Approved
8637-002-002 656 N GLENDORA
AVE
B22-1289 ADU O
10/31/2022
1 1 1 0 No No No Approved
8640-005-052 665 S GLENDORA
AVE
B22-1275 ADU 1 1 0 1 No No No Disapproved
8656-019-017 410 N LORAINE
AVE
B22-1724 ADU 1 1 0 0 No No No Withdrawn
8649-019-010 952 E WOODLAND
LN
B22-1688 SFD 1 1 0 0 No No No Withdrawn
8654-012-015 1912 E LINFIELD B22-1655 ADU O 12/7/2022 1 1 1 0 No No No Approved 8653-026-035 1044 CLARADAY
ST
B22-1074 ADU R 11/9/2022 1 1 1 0 No No No Approved
8653-037-014 933 E WONDER
LN
B22-1052 SFD O 7/14/2022 1 1 1 0 No No No Approved
8653-037-014 937 E WONDER
LN
B22-1053 SFD O 7/14/2022 1 1 1 0 No No No Approved
8653-037-014 941 E WONDER
LN
B22-1054 SFD O 7/14/2022 1 1 1 0 No No No Approved
8653-037-014 945 E WONDER
LN
B22-1055 SFD O 7/14/2022 1 1 1 0 No No No Approved
8653-037-014 949 E WONDER
LN
B22-1056 SFD O 7/14/2022 1 1 1 0 No No No Approved
8653-037-014 953 E WONDER
LN
B22-1057 SFD O 7/14/2022 1 1 1 0 No No No Approved
8653-037-014 957 E WONDER
LN
B22-1058 SFD O 7/14/2022 1 1 1 0 No No No Approved
8653-037-014 961 E WONDER
LN
B22-1059 SFD O 7/14/2022 1 1 1 0 No No No Approved
8653-037-014 965 E WONDER
LN
B22-1060 SFD O 7/14/2022 1 1 1 0 No No No Approved
8653-037-014 962 E WONDER
LN
B22-1061 SFD O 7/14/2022 1 1 1 0 No No No Approved
8653-037-014 958 E WONDER
LN
B22-1062 SFD O 7/14/2022 1 1 1 0 No No No Approved
8653-037-014 954 E WONDER
LN
B22-1063 SFD O 7/14/2022 1 1 1 0 No No No Approved
8653-037-014 942 E WONDER
LN
B22-1064 SFD O 7/14/2022 1 1 1 0 No No No Approved
Table A
Cells in grey contain auto-calculation formulas
1 5
Project Identifier Unit Types Proposed Units - Affordability by Household Incomes Density Bonus Law Applications
10 Housing Development Applications Submitted
Item #19. Page 64
Meeting Date: 3/28/2023 / Packet Page #: 672
8653-037-014 938 E WONDER
LN
B22-1065 SFD O 7/14/20221
110 No No No Approved
8653-037-014 933 E WONDER
LN
B22-1066 SFD O 7/14/20221
110 No No No Approved
8653-037-014 930 E WONDER
LN
B22-1067 SFD O 7/14/20221
110 No No No Approved
8654-012-008 827 TRESSY AVE B22-0962 ADU R 11/23/20221
110 No No No Approved
8632-023-044 937 W

GLADSTONE ST
B22-0998 SFD O 3/10/20221
110 No No No Approved
8632-023-044 935 W

GLADSTONE ST
B22-0999 ADU O 3/10/20221
110 No No No Approved
8632-023-043 939 W

GLADSTONE ST
B22-1000 SFD O 3/10/20221
110 No No No Approved
8632-023-043 941 W

GLADSTONE ST
B22-1001 ADU O 5/26/20221
110 No No No Approved
8638-009-004 226 N MINNESOTA
AVE
BPC22-0006 SFD O 5/10/20221
110 No No No Approved
8637-022-002 409 N BENDER
AVE
B22-1147 ADU O 9/28/20221
110 No No No Approved
8633-001-005 822 W ROUTE 66 B22-0703 ADU O 6/30/2022
1 110 No No No Approved
8644-030-081 1561 FAWN VLY B22-0722 ADU O 12/14/20221
110 No No No Pending
8635-006-014 521 W

COMSTOCK AVE
B22-0894 ADU O 8/30/20221
110 No No No Approved
8636-040-003 747 RAINBOW DR B22-0885 ADU O 8/22/20221
110 No No No Approved
8646-015-012 543 MYRTLE AVE B22-0886 ADU O 6/8/20221
110 No No No Approved
8635-017-004 638 W BENNETT
AVE
BPC21-0014 ADU R 2/24/20221
110 No No No Pending
8634-004-005 706 W FOOTHILL
BLVD
B22-0874 ADU O 7/25/20221
110 No No No Approved
8634-012-046 133 CALDER DR B22-0836 ADU O 7/25/20221
110 No No No Approved
8660-005-001 2541 COUNTRY B22-0358 ADU O 4/19/20221
110 No No No Approved
8643-023-009 317 E NEW B22-0411 ADU O 5/19/20221
110 No No No Approved
8660-021-014 116 ROUNDUP RD B22-0454 ADU O 5/31/20221
110 No No No Approved
8638-010-016 436 E DALTON
AVE
B22-0457 ADU R 8/15/20221
110 No No No Approved
8638-009-003 200 N MINNESOTA
AVE
B22-0498 ADU R 5/18/20221
110 No No No Approved
8647-011-030 467 N CULLEN
AVE
B22-0550 ADU R 8/30/20221
110 No No No Approved
8647-011-021 425 N CULLEN
AVE
B22-0594 ADU O 7/21/20221
110 No No No Approved
8625-017-074 412 CONWAY CT B22-0586 SFD O 4/20/20221
110 No No No Approved
8625-017-075 438 CONWAY CT B22-0587 SFD O 4/20/20221
110 No No No Approved
8625-017-112 433 CONWAY CT B22-0588 SFD O 4/20/20221
110 No No No Approved
8625-017-078 417 CONWAY CT B22-0589 SFD O 4/20/20221
110 No No No Approved
8625-011-015 1203 IRIS LN B22-0258 SFD O 2/4/20221
110 No No No Approved
8625-011-020 1243 IRIS LN B22-0259 SFD O 2/4/20221
110 No No No Approved
8625-011-021 1247 IRIS LN B22-0260 SFD O 2/4/20221
110 No No No Approved
8625-011-022 1251 IRIS LN B22-0261 SFD O 2/4/20221
110 No No No Approved
8625-011-023 1242 IRIS LN B22-0262 SFD O 2/4/20221
110 No No No Approved
8625-011-024 1236 IRIS LN B22-0263 SFD O 2/4/20221
110 No No No Approved
8625-011-025 1228 IRIS LN B22-0264 SFD O 2/4/20221
110 No No No Approved
8637-003-026 112 W SIERRA

MADRE AVE
B22-0052 ADU R 5/3/20221
110 No No No Approved
8625-016-040 261 SHOREY DR B22-0134 ADU O 7/19/20221
110 No No No Approved
8638-006-001 140 E BENNETT
AVE
B22-0078 ADU R 10/5/20221
110 No No No Pending
8638-009-004 222 N MINNESOTA
AVE
BPC22-0006 SFD O 5/10/20221
110 No No No Approved
8638-028-010 122 VISTA BONITA BPC22-0023 ADU O 9/20/20221 110 No No No Approved
8635-017-011 552 W BENNETT B21-1616 ADU O 11/9/20221
110 No No No Pending
8654-004-025 719 CABALLO B21-1360 ADU O 6/13/20221
110 No No No Approved
8644-001-028 115 E COLORADO
AVE
B21-1901 ADU R 5/19/20221
110 No No No Approved
8660-010-031 2146 COUNTRY
CLUB
B21-1229 ADU O 3/3/20221
110 No No No Approved
8638-010-016 440 DALTON B22-04657 ADU R 8/15/20221
110 No No No Pending
8649-014-007 1001 E DALTON B21-1417 ADU R 2/25/20221
110 No No No Approved
8649-014-007 401 E ELWOOD B21-1888 ADU O 1/20/20221
110 No No No Approved
8632-022-002 757 W

GLADSTONE
B22-0781 ADU R 12/14/20221
110 No No No Approved
8637-029-008 341 N GLENDORA BPC22-0045 ADU O 10/13/20221 110 No No No Approved
8637-018-013 423 N GLENDORA B21-1114 ADU O 1/4/20221
110 No No No Approved
8633-007-028 633 HELENSBURG B21-0880 ADU O 5/18/20221
110 No No No Approved
8648-004-009 837 HUERTA
VERDE
B21-1885 ADU O 1/18/20221
110 No No No Pending
8644-025-028 812 HUNTERS
TRAIL
B21-0923 ADU O 8/1/20221
110 No No No Approved
8634-008-018 840 W

INVERGARRY
B22-0149 ADU R 2/14/20221
110 No No No Approved
8655-024-016 1351 LAWFORD B22-0114 ADU O 8/4/20221
110 No No No Approved
8643-010-045 149 LAXFORD B21-1119 ADU R 7/15/20221
110 No No No Approved
Item #19. Page 65
Meeting Date: 3/28/2023 / Packet Page #: 673
8646-027-007 532 LEMON B20-1242 ADU O 1/14/2022 1 1 1 0 No No No Approved 8640-009-043 227 W MAUNA
LOA
B21-1762 ADU O 3/15/2022 1 1 1 0 No No No Approved
8640-009-043 415 W MEDA B21-1886 ADU O 3/15/2022 1 1 1 0 No No No Approved 8659-012-004 132 OAK TREE B21-1900 ADU O 3/14/2022 1 1 1 0 No No No Approved 8625-028-011 142 RANGER B21-1196 ADU O 1/25/2022 1 1 1 0 No No No Approved 8648-009-006 828 E SIERRA
MADRE
BPC21-0013 ADU O 7/5/2022 1 1 1 0 No No No Approved
8639-005-029 256 VISTA BONITA B21-1578 ADU R 5/3/2022 1 1 1 0 No No No Approved 8646-024-019 709 E WALNUT B21-1631 ADU O 8/1/2022 1 1 1 0 No No No Disapproved 8640-010-012 739 S

WASHINGTON
B21-0830 ADU R 10/14/2022 1 1 1 0 No No No Approved
Item #19. Page 66
Meeting Date: 3/28/2023 / Packet Page #: 674
Jurisdiction Glendora ANNUAL ELEMENT PROGRESS REPORT
Reporting Year 2022 (Jan. 1 - Dec. 31) Housing Element Implementation Cells in grey contain auto-calculation formulas Planning Period 6th Cycle 10/15/2021 - 10/15/2029
Table A2
Streamlining Infill
Housing without Financial
Assistance or Deed
Restrictions
Term of Affordability
or Deed Restriction
Notes
2 3 5 6 8 9 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Prior APN+ Current APN Street Address Project Name+ Local Jurisdiction Tracking ID+
Unit Category
(SFA,SFD,2 to
4,5+,ADU,MH)
Tenure
R=Renter
O=Owner
Very LowIncome Deed
Restricted
Very LowIncome Non
Deed Restricted
Low- Income
Deed Restricted
Low- Income
Non Deed
Restricted
ModerateIncome Deed
Restricted
ModerateIncome Non
Deed Restricted
Above
ModerateIncome
Entitlement
Date Approved # of Units issued
Entitlements
Very LowIncome Deed
Restricted
Very LowIncome Non
Deed Restricted
Low- Income
Deed
Restricted
Low- Income
Non Deed
Restricted
ModerateIncome Deed
Restricted
ModerateIncome Non
Deed Restricted
Above
ModerateIncome
Building Permits
Date Issued
# of Units Issued
Building Permits
Very LowIncome Deed
Restricted
Very LowIncome Non
Deed
Restricted
Low- Income
Deed
Restricted
Low- Income
Non Deed
Restricted
ModerateIncome Deed
Restricted
ModerateIncome Non
Deed Restricted
Above
ModerateIncome
Certificates of
Occupancy or other
forms of readiness
(see instructions) Date
Issued
# of Units issued
Certificates of
Occupancy or
other forms of
readiness
How many of the
units were
Extremely Low
Income?+
Was Project
APPROVED using
GC 65913.4(b)?
(SB 35 Streamlining)
Y/N
Infill Units?
Y/N+
Assistance Programs
for Each Development
(may select multiple -
see instructions)
Deed Restriction
Type
(may select multiple -
see instructions)
For units affordable without
financial assistance or deed
restrictions, explain how the
locality determined the units
were affordable
(see instructions)
Term of Affordability or
Deed Restriction (years)
(if affordable in perpetuity
enter 1000)+
Number of
Demolished/Dest
royed Units
Demolished or
Destroyed Units
Demolished/Des
troyed Units
Owner or
Renter
Total Density Bonus Applied to
the Project (Percentage
Increase in Total Allowable
Units or Total Maximum
Allowable Residential Gross
Floor Area)
Number of Other
Incentives,
Concessions, Waivers,
or Other Modifications
Given to the Project
(Excluding Parking
Waivers or Parking
Reductions)
List the incentives,
concessions,
waivers, and
modifications
(Excluding Parking
Waivers or Parking
Modifications)
Did the project receive a
reduction or waiver of
parking standards? (Y/N)
Notes
+
Summary Row: Start Data Entry Below 0 0 0 0 0 0 3 3 0 0 0 3 1 3 57 64 0 0 0 0 0 0 11 11 0 0 1 0 8658-020-031 657 Gordon
Highlands Rd. PLN21-0029 SFD O 1
4/5/2022 1
1 1 0 N
8658-020-032 663 Gordon
Highlands Rd. PLN21-0018 SFD O 1
4/5/2022 1
1 1 0 N
8658-020-038 685 Gordon
Highlands Rd. PLN22-0028 SFD O 1
11/15/2022 1
1 1 0 N
8647-022-005 535 E. Leadora
Ave. B22-0005 ADU O0
1 1 0 N
8638-028-010 122 S. Vista Bonita B22-1968 ADU O
0 1
11/10/2022 1 0 N
8655-001-001 1102 E. Foothill
Blvd. B22-1981 ADU O0
1 1 0 N
8654-011-035 2017 E LINFIELD
ST BPC22-0012 ADU R0
11/17/2022 0 0 N
8659-011-014 237 VERDUGO
AVE BPC22-0015 ADU O0
1 10/18/2022 1 0 N
8648-009-007
839 E

NORTHRIDGE
AVE
B22-1441
ADU O
0 1
1 0 N
8634-003-019 139 S WILDWOOD
AVE
B22-1358 ADU R
0 1 1
2 0 N
Owner/applicant self-reported rent
from ADU Survey
8633-003-027 747 FORESTDALE
AVE
B22-1288 ADU O
0 1
1 0 N
8637-002-002 656 N GLENDORA
AVE
B22-1289 ADU O
0 1
12/1/2022 1 0 N
8640-005-052 665 S GLENDORA
AVE
B22-1275 ADU
0 0 0 N
Owner/applicant self-reported rent
from ADU Survey
8656-019-017 410 N LORAINE
AVE
B22-1724 ADU
0 0 0 N
8649-019-010 952 E

WOODLAND LN
B22-1688 SFD
0 0 0 N
8654-012-015 1912 E LINFIELD
ST
B22-1655 ADU O
0 1
1 0 N
8653-026-035 1044 CLARADAY
ST
B22-1074 ADU R
0 1
1 0 N
8653-037-014 933 E WONDER
LN
B22-1052 SFD O
0 1
7/14/2022 1 0 N
8653-037-014 937 E WONDER
LN
B22-1053 SFD O
0 1
7/14/2022 1 0 N
8653-037-014 941 E WONDER
LN
B22-1054 SFD O
0 1
7/14/2022 1 0 N
Owner/applicant self-reported rent
from ADU Survey
8653-037-014 945 E WONDER
LN
B22-1055 SFD O
0 1
7/14/2022 1 0 N
8653-037-014 949 E WONDER
LN
B22-1056 SFD O
0 1
7/14/2022 1 0 N
8653-037-014 953 E WONDER
LN
B22-1057 SFD O
0 1
7/14/2022 1 0 N
8653-037-014 957 E WONDER
LN
B22-1058 SFD O
0 1
7/14/2022 1 0 N
8653-037-014 961 E WONDER
LN
B22-1059 SFD O
0 1
7/14/2022 1 0 N
8653-037-014 965 E WONDER
LN
B22-1060 SFD O
0 1
7/14/2022 1 0 N
8653-037-014 962 E WONDER
LN
B22-1061 SFD O
0 1
7/14/2022 1 0 N
8653-037-014 958 E WONDER
LN
B22-1062 SFD O
0 1
7/14/2022 1 0 N
8653-037-014 954 E WONDER
LN
B22-1063 SFD O
0 1
7/14/2022 1 0 N
8653-037-014 942 E WONDER
LN
B22-1064 SFD O
0 1
7/14/2022 1 0 N
8653-037-014 938 E WONDER
LN
B22-1065 SFD O
0 1
7/14/2022 1 0 N
8653-037-014 933 E WONDER
LN
B22-1066 SFD O
0 1
7/14/2022 1 0 N
8653-037-014 930 E WONDER
LN
B22-1067 SFD O
0 1
7/14/2022 1 0 N
8654-012-008 827 TRESSY AVE B22-0962 ADU R 0 1 1 0 N
8632-023-044 937 W

GLADSTONE ST
B22-0998 SFD O
0 1
6/17/2022 1 0 N
8632-023-044 935 W

GLADSTONE ST
B22-0999 ADU O
0 1
6/17/2022 1 0 N
8632-023-043 939 W

GLADSTONE ST
B22-1000 SFD O
0 1
6/17/2022 1 0 N
Owner/applicant self-reported rent
from ADU Survey
8632-023-043 941 W

GLADSTONE ST
B22-1001 ADU O
0 1
6/17/2022 1 0 N
8638-009-004 226 N

MINNESOTA AVE
BPC22-0006 SFD O
0 1
7/6/2022 1 0 N
8637-022-002 409 N BENDER
AVE
B22-1147 ADU O
0 1
10/25/2022 1 0 N
8633-001-005 822 W ROUTE 66 B22-0703 ADU O 0 1 10/5/2022 1 0 N 8644-030-081 1561 FAWN VLY B22-0722 ADU O 0 1 10/5/2022 1 0 N 8635-006-014 521 W

COMSTOCK AVE
B22-0894 ADU O
0 1
1 0 N
8636-040-003 747 RAINBOW DR B22-0885 ADU O 0 1 9/9/2022 1 0 N 8646-015-012 543 MYRTLE AVE B22-0886 ADU O 0 1 9/8/2022 1 0 N 8635-017-004 638 W BENNETT
AVE
B22-0877 ADU R
0 1
6/1/2022 1 0 N
8634-004-005 706 W FOOTHILL
BLVD
B22-0874 ADU O
0 1
10/10/2022 1 0 N
8634-012-046 133 CALDER DR B22-0836 ADU O 0 1 1 1 12/7/2022 1 N 8660-005-001 2541 COUNTRY
CLUB DR B22-0358
ADU O
0 1
5/20/2022 1 0 N
Owner/applicant self-reported rent
from ADU Survey
8643-023-009 317 E NEW

HAVEN LN
B22-0411 ADU O
0 1
8/3/2022 1 0 N
8660-021-014 116 ROUNDUP RD B22-0454 ADU O 0 1 1 0 N
8638-010-016 436 E DALTON
AVE
B22-0457 ADU R
0 1
1 1 9/9/2022 1 N
8638-009-003 200 N

MINNESOTA AVE
B22-0498 ADU R
0 1
9/16/2022 1 0 N
8647-011-030 467 N CULLEN
AVE
B22-0550 ADU R
0 9/20/2022 0 0 N
8647-011-021 425 N CULLEN
AVE
B22-0594 ADU O
0 1
8/3/2022 1 0 N
Owner/applicant self-reported rent
from ADU Survey
8625-017-074 412 CONWAY CT B22-0586 SFD O
0 1
4/26/2022 1 0 N
Owner/applicant self-reported rent
from ADU Survey
8625-017-075 438 CONWAY CT B22-0587 SFD O
0 1 1
4/26/2022 2 0 N
Owner/applicant self-reported rent
from ADU Survey
8625-017-112 433 CONWAY CT B22-0588 SFD O 0 1 4/26/2022 1 0 N 8625-017-078 417 CONWAY CT B22-0589 SFD O 0 1 4/26/2022 1 0 N 8625-011-015 1203 IRIS LN B22-0258 SFD O 0 1 3/9/2022 1 0 N 8625-011-020 1243 IRIS LN B22-0259 SFD O 0 1 3/9/2022 1 0 N 8625-011-021 1247 IRIS LN B22-0260 SFD O 0 1 3/9/2022 1 0 N 8625-011-022 1251 IRIS LN B22-0261 SFD O 0 1 3/9/2022 1 0 N 8625-011-023 1242 IRIS LN B22-0262 SFD O 0 1 3/9/2022 1 0 N 8625-011-024 1236 IRIS LN B22-0263 SFD O 0 1 3/9/2022 1 1 10/25/2022 1 N 8625-011-025 1228 IRIS LN B22-0264 SFD O 0 1 3/9/2022 1 1 10/25/2022 1 N 8637-003-026 112 W SIERRA

MADRE AVE
B22-0052 ADU R
0 1
9/8/2022 1 1 10/25/2022 1 N
8625-016-040 261 SHOREY DR B22-0134 ADU O 0 1 9/27/2022 1 1 10/25/2022 1 N 8638-006-001 140 E BENNETT
AVE
B22-0078 ADU R
0 0 0 N
8638-009-004 222 N

MINNESOTA AVE
BPC22-0006 SFD O
0 1
7/6/2022 1 0 N
Owner/applicant self-reported rent
from ADU Survey
8638-028-010 122 VISTA
BONITA
BPC22-0023 ADU O
0 1
11/10/2022 1 0 N
8635-017-011 552 W BENNETT B21-1616 ADU O
0 1 1
2 0 N
Owner/applicant self-reported rent
from ADU Survey
8654-004-025 719 CABALLO B21-1360 ADU O 0 1 1 0 N
8644-001-028 115 E COLORADO
AVE
B21-1901 ADU R
0 1
6/1/2022 1 0 N
8660-010-031 2146 COUNTRY
CLUB
B21-1229 ADU O
0 1
3/11/2022 1 0 N
8638-010-016 440 DALTON B22-0457 ADU R 0 1 1 0 N
8649-014-007 1001 E DALTON B21-1417 ADU R
0 0 0 N
Owner/applicant self-reported rent
from ADU Survey
8649-014-007 401 E ELWOOD B21-1888 ADU O 0 1 1 0 N
8632-022-002 757 W

GLADSTONE
B22-0781 ADU R
0 0 0 N
Owner/applicant self-reported rent
from ADU Survey
8637-029-008 341 N GLENDORA BPC22-0045 ADU O
0 1 1
2 0 N
Owner/applicant self-reported rent
from ADU Survey
8637-018-013 423 N GLENDORA B21-1114 ADU O 0 1 1 0 N
8633-007-028 633

HELENSBURG
B21-0880 ADU O
0 1 1
9/15/2022 2 0 N
Owner/applicant self-reported rent
from ADU Survey
8648-004-009 837 HUERTA
VERDE
B21-1885 ADU O
0 1
11/10/2022 1 0 N
8644-025-028 812 HUNTERS
TRAIL
B21-0923 ADU O
0 1
2/23/2022 1 0 N
8634-008-018 840 W

INVERGARRY
B22-0149 ADU R
0 1
2/14/2022 1 0 N
8655-024-016 1351 LAWFORD B22-0114 ADU O 0 1 1 0 N
8643-010-045 149 LAXFORD B21-1119 ADU R 0 0 1 4/7/2022 1 N 8646-027-007 532 LEMON B20-1242 ADU O
0 1
1 1 8/19/2022 1 N
Owner/applicant self-reported rent
from ADU Survey
8640-009-043 227 W MAUNA
LOA
B21-1762 ADU O
0 1
4/27/2022 1 0 N
8640-009-043 415 W MEDA B21-1886 ADU O
0 1 1
3/22/2022 2 0 N
Owner/applicant self-reported rent
from ADU Survey
8659-012-004 132 OAK TREE B21-1900 ADU O 0 1 6/1/2022 1 0 N 8625-028-011 142 RANGER B21-1196 ADU O 0 1 3/29/2022 1 1 12/8/2022 1 N 8648-009-006 828 E SIERRA
MADRE
BPC21-0013 ADU O
0 1
1 0 N
8639-005-029 256 VISTA
BONITA
B21-1578 ADU R
0 8/2/2022 0 1 12/12/2022 1 N
8646-024-019 709 E WALNUT B21-1631 ADU O 0 1 1 0 N
8640-010-012 739 S

WASHINGTON
B21-0830 ADU R
0 12/1/2022 0 0 N
8639-011-024 334 E LEMON B22-1827 SFA O 0 1 12/28/2022 1 1 12/29/2022 1 N 1 Demolished O 0 0 0
Note: "+" indicates an optional field
Housing with Financial Assistance
and/or Deed Restrictions Project Identifier Demolished/Destroyed Units Annual Building Activity Report Summary - New Construction, Entitled, Permits and Completed Units Density Bonus
1 Unit Types Affordability by Household Incomes - Completed Entitlement Affordability by Household Incomes - Building Permits Affordability by Household Incomes - Certificates of Occupancy 4 7 10
Item #19. Page 67
Meeting Date: 3/28/2023 / Packet Page #: 675
Jurisdiction Glendora ANNUAL ELEMENT PROGRESS REPORT
Reporting Year 2022 (Jan. 1 - Dec. 31) Housing Element Implementation Planning Period 6th Cycle 10/15/2021 - 10/15/2029
1 Projection Period 3 4
RHNA Allocation by
Income Level
Projection Period -
06/30/2021-
10/14/2021
2021 2022 2023 2024 2025 2026 2027 2028 2029
Total Units to
Date (all years)
Total Remaining
RHNA by Income
Level
Deed Restricted - - - - - - - - - -
Non-Deed Restricted - - - - - - - - - -
Deed Restricted - - - - - - - - - -
Non-Deed Restricted 1 - 3 - - - - - - -
Deed Restricted - 2 1 - - - - - - -
Non-Deed Restricted - 1 3 - - - - - - -
Above Moderate 767 8 13 - - - - - - - 21 746
2,276 57
9 16 64 - - - - - - - 32 2,244
5 6 7
Extremely low-Income
Need 2021 2022 2023 2024 2025 2026 2027 2028 2029
Total Units to
Date
Total Units
Remaining
368 - - - - - - - - - - 368
382
Please note: For the last year of the 5th cycle, Table B will only include units that were permitted during the portion of the year that was in the 5th cycle. For the first year of the 6th cycle, Table B will only include units that were permitted since the start of the planning period. Projection Period units are in a separate column.

Total RHNA
Total Units
Income Level
Very Low
Low
Extremely Low-Income Units*
Note: units serving extremely low-income households are included in the very low-income RHNA progress and must be reported as very low-income units in section 7 of Table A2. They must also be reported in the extremely low-income category (section 13) in Table A2 to be counted as progress toward meeting the extremely low-income housing need determined pursuant to Government Code 65583(a)(1). *Extremely low-income houisng need determined pursuant to Govermnet Code 65583(a)(1). Value in Section 5 is default value, assumed to be half of the very low-income RHNA. May be overwritten.

Progress toward extremely low-income housing need, as determined pursuant to Government Code 65583(a)(1).

Please note: The APR form can only display data for one planning period. To view progress for a different planning period, you may login to HCD's online APR system, or contact HCD staff at [email protected].
381
-
This table is auto-populated once you enter your jurisdiction name and current year data. Past year information comes from previous APRs.
7 Moderate
735
386
388
Please contact HCD if your data is different than the material supplied here 4 2
Table B
Regional Housing Needs Allocation Progress
Permitted Units Issued by Affordability
735
Item #19. Page 68
Meeting Date: 3/28/2023 / Packet Page #: 676
Jurisdiction Glendora ANNUAL ELEMENT PROGRESS REPORT
Reporting Year 2022 (Jan. 1 - Dec. 31) Housing Element Implementation Planning Period 6th Cycle 10/15/2021 - 10/15/2029
Date of Rezone Rezone Type
2 4 5 6 7 9 10 11
APN Street Address Project Name+
Local
Jurisdiction
Tracking ID+
Date of Rezone Very Low-Income Low-Income Moderate-Income Above ModerateIncome Rezone Type Parcel Size
(Acres)
General Plan
Designation Zoning Minimum Density Allowed
Maximum
Density Allowed
Realistic
Capacity
Vacant/Nonvacant
Description of Existing
Uses
8634010022 825 W Route 66 Shortfall of Sites 2.31
Route 66 Specific
Plan RT66-BG 25 30 55 Non-Vacant
operating business,
commercial building
8634010019 735 W Route 66 Shortfall of Sites 0.28
Route 66 Specific
Plan RT66-BG 25 30 7 Non-Vacant
operating business,
commercial building
8634010018 731 W Route 66 Shortfall of Sites 0.28
Route 66 Specific
Plan RT66-BG 25 30 7 Non-Vacant
operating business,
commercial building
8634010015 727 W Route 66 Shortfall of Sites 0.56
Route 66 Specific
Plan RT66-BG 25 30 13 Non-Vacant
operating business,
commercial building
8634010034 707 W Route 66 Shortfall of Sites 0.7
Route 66 Specific
Plan RT66-BG 25 30 17 Non-Vacant
operating business,
commercial building
8634010035 535 Forestdale Ave Shortfall of Sites 0.33
Route 66 Specific
Plan RT66-BG 25 30 8 Non-Vacant
operating business,
commercial building
8634018021 625 W Route 66 Shortfall of Sites 0.72
Route 66 Specific
Plan RT66-BG 25 30 17 Non-Vacant
operating business,
commercial building
8634018020 619 W Route 66 Shortfall of Sites 0.86
Route 66 Specific
Plan RT66-BG 25 30 21 Non-Vacant Hotel/Motel
8639027001 507 W Route 66 Shortfall of Sites 0.3
Route 66 Specific
Plan RT66-TCMU 25 30 7 Non-Vacant MFR, Mobile Home Parks 8639020015 423 W Route 66 Shortfall of Sites 2.44
Route 66 Specific
Plan RT66-TCMU 25 30 59 Non-Vacant
operating business,
commercial building
8639020003 363 W Route 66 Shortfall of Sites 0.74
Route 66 Specific
Plan RT66-TCMU 25 30 18 Non-Vacant
operating business,
commercial building
8639020004 347 W Route 66 Shortfall of Sites 0.57
Route 66 Specific
Plan RT66-TCMU 25 30 14 Non-Vacant MFR, Mobile Home Parks 8639020017 337 W Route 66 Shortfall of Sites 5.07
Route 66 Specific
Plan RT66-TCMU 25 30 122 Non-Vacant
operating business,
commercial building
8644017033 740 E Route 66 Shortfall of Sites 0.58
Route 66 Specific
Plan RT66-CRR 25 30 14 Non-Vacant
operating business,
commercial building
8644017034 732 E Route 66 Shortfall of Sites 2.33
Route 66 Specific
Plan RT66-CRR 25 30 56 Non-Vacant
operating business,
commercial building
8644017038 726 E Route 66 Shortfall of Sites 0.64
Route 66 Specific
Plan RT66-CRR 25 30 15 Non-Vacant
operating business,
commercial building
8644017037 718 E Route 66 Shortfall of Sites 0.31
Route 66 Specific
Plan RT66-CRR 25 30 7 Non-Vacant
operating business,
commercial building
8644017036 712 E Route 66 Shortfall of Sites 0.31
Route 66 Specific
Plan RT66-CRR 25 30 7 Non-Vacant
operating business,
commercial building
8644017045 826 E Route 66 Shortfall of Sites 2.01
Route 66 Specific
Plan RT66-CRR 25 30 48 Non-Vacant MFR, Mobile Home Parks 8644017043 818 E Route 66 Shortfall of Sites 0.85
Route 66 Specific
Plan RT66-CRR 25 30 20 Non-Vacant 5+ Units
8644017044 808 E Route 66 Shortfall of Sites 0.37
Route 66 Specific
Plan RT66-CRR 25 30 9 Non-Vacant 5+ Units
8638026019 154 S Vermont Ave Shortfall of Sites 0.14
Route 66 Specific
Plan CCAP-T-5 15 30 3 Non-Vacant Church
8638026028 151 S Glendora Ave Shortfall of Sites 0.94
Route 66 Specific
Plan RT66-TCMU 25 30 23 Non-Vacant Two Units
8638026025 150 S Vermont Ave Shortfall of Sites 0.2
Route 66 Specific
Plan CCAP-T-5 15 30 5 Non-Vacant Three Units
8638026027 140 S Vermont Ave Shortfall of Sites 0.21
Route 66 Specific
Plan CCAP-T-5 15 30 5 Non-Vacant
operating business,
commercial building
8638026010 129 S Glendora Ave Shortfall of Sites 0.13
Route 66 Specific
Plan RT66-TCMU 25 30 3 Non-Vacant Single Family
8638026026 120 W Foothill Blvd Shortfall of Sites 2.36
Route 66 Specific
Plan RT66-TCMU 25 30 57 Non-Vacant Single Family
8638026020 119 W Carroll Ave Shortfall of Sites 0.13
Route 66 Specific
Plan CCAP-T-5 15 30 3 Non-Vacant Single Family
8633017023 750 W Route 66 Shortfall of Sites 3.06
Route 66 Specific
Plan RT66-BG 25 30 73 Non-Vacant
operating business,
commercial building
Note: "+" indicates an optional field
Cells in grey contain auto-calculation formulas
Summary Row: Start Data Entry Below
3 8
Project Identifier RHNA Shortfall by Household Income Category Sites Description 1 Sites Identified or Rezoned to Accommodate Shortfall Housing Need and No Net-Loss Law Table C
Item #19. Page 69
Meeting Date: 3/28/2023 / Packet Page #: 677
8639017022 213 W Route 66 Shortfall of Sites 0.26
Route 66 Specific
Plan RT66-TCMU 25 30 6 Non-Vacant
operating business,
commercial building
8639017023 213 W Route 66 Shortfall of Sites 1.24
Route 66 Specific
Plan RT66-TCMU 25 30 30 Non-Vacant
operating business,
commercial building
8639017021 155 W Route 66 Shortfall of Sites 0.11
Route 66 Specific
Plan RT66-TCMU 25 30 3 Non-Vacant
operating business,
commercial building
8644010048 622 E Route 66 Shortfall of Sites 0.28
Route 66 Specific
Plan RT66-CRR 25 30 7 Vacant Vacant
8644010049 610 E Route 66 Shortfall of Sites 0.41
Route 66 Specific
Plan RT66-CRR 25 30 10 Non-Vacant
operating business,
commercial building
8635002011 Shortfall of Sites 3.11
Low Density
Residential E-6 1.13 7 Vacant Vacant
8655007900 Shortfall of Sites 2.49
Low Medium
Residential E-3 3.16 6 Vacant Vacant government
8655007901 Shortfall of Sites 0.22
Low Medium
Residential E-4 3.16 1 Vacant Vacant government
8655007902 Shortfall of Sites 0.22
Low Medium
Residential E-4 3.16 1 Vacant Vacant government
8655021900 Shortfall of Sites 2.86
Low Medium
Residential R-1 3.16 14 Vacant Vacant government
8638005004 Shortfall of Sites 0.12 Village Mixed Use CCAP-T-5 15 30 3 Vacant Vacant 8638005005 Shortfall of Sites 0.16 Village Mixed Use CCAP-T-5 15 30 4 Vacant Vacant 8643037005 141 E Arrow Hwy Shortfall of Sites 0.46
Arrow Highway
Specific Plan AHSP MU-T 25 30 11 Non-Vacant
operating business,
commercial building
8643037003 131 E Arrow Hwy Shortfall of Sites 0.32
Arrow Highway
Specific Plan AHSP MU-T 25 30 8 Non-Vacant
operating business,
commercial building
8643037004 129 E Arrow Hwy Shortfall of Sites 0.19
Arrow Highway
Specific Plan AHSP MU-T 25 30 5 Non-Vacant
operating business,
commercial building
8643037002 123 E Arrow Hwy Shortfall of Sites 0.61
Arrow Highway
Specific Plan AHSP MU-T 25 30 15 Non-Vacant
operating business,
commercial building
8643037001 109 E Arrow Hwy Shortfall of Sites 1.11
Arrow Highway
Specific Plan AHSP MU-T 25 30 27 Non-Vacant
operating business,
commercial building
8643037008 163 E Arrow Hwy Shortfall of Sites 0.76
Arrow Highway
Specific Plan AHSP MU-T 25 30 18 Non-Vacant
operating business,
commercial building
8643037012 151 E Arrow Hwy Shortfall of Sites 0.56
Arrow Highway
Specific Plan AHSP MU-T 25 30 13 Non-Vacant
operating business,
commercial building
8653008014 521 E Arrow Hwy Shortfall of Sites 0.3
Arrow Highway
Specific Plan AHSP MU-CC 25 30 7 Non-Vacant
operating business,
commercial building
8653008015 515 E Arrow Hwy Shortfall of Sites 0.3
Arrow Highway
Specific Plan AHSP MU-CC 25 30 7 Non-Vacant
operating business,
commercial building
8653008012 509 E Arrow Hwy Shortfall of Sites 0.56
Arrow Highway
Specific Plan AHSP MU-CC 25 30 13 Non-Vacant
operating business,
commercial building
8653008048 Shortfall of Sites 0.23
Arrow Highway
Specific Plan AHSP MU-CC 25 30 6 Non-Vacant
Parking lots (Commercial
Use)
8653009017 605 E Arrow Hwy Shortfall of Sites 0.81
Arrow Highway
Specific Plan AHSP MU-CC 25 30 19 Non-Vacant
operating business,
commercial building
8653009016 625 E Arrow Hwy Shortfall of Sites 0.81
Arrow Highway
Specific Plan AHSP MU-CC 25 30 19 Non-Vacant
operating business,
commercial building
8653009031 657 E Arrow Hwy Shortfall of Sites 0.95
Arrow Highway
Specific Plan AHSP MU-CC 25 30 23 Non-Vacant
operating business,
commercial building
8653009030 631 E Arrow Hwy Shortfall of Sites 0.95
Arrow Highway
Specific Plan AHSP MU-CC 25 30 23 Non-Vacant
operating business,
commercial building
8653009032 715 E Arrow Hwy Shortfall of Sites 1.13
Arrow Highway
Specific Plan AHSP MU-CC 25 30 27 Non-Vacant
operating business,
commercial building
8653009026 731 E Arrow Hwy Shortfall of Sites 0.77
Arrow Highway
Specific Plan AHSP MU-CC 25 30 18 Non-Vacant
operating business,
commercial building
8653009043 757 E Arrow Hwy Shortfall of Sites 1.63
Arrow Highway
Specific Plan AHSP MU-CC 25 30 39 Non-Vacant
operating business,
commercial building
8653011014 825 E Arrow Hwy Shortfall of Sites 1.29
Arrow Highway
Specific Plan AHSP MU-CC 25 30 31 Non-Vacant
operating business,
commercial building
8653011050 825 E Arrow Hwy Shortfall of Sites 0.34
Arrow Highway
Specific Plan AHSP MU-CC 25 30 8 Non-Vacant
operating business,
commercial building
8653011049 815 E Arrow Hwy Shortfall of Sites 0.29
Arrow Highway
Specific Plan AHSP MU-CC 25 30 7 Non-Vacant
operating business,
commercial building
8653011036 857 E Arrow Hwy Shortfall of Sites 0.41
Arrow Highway
Specific Plan AHSP MU-CC 25 30 10 Non-Vacant
Parking lots (Commercial
Use)
8653026049 1021 E Arrow Hwy Shortfall of Sites 1.25
Arrow Highway
Specific Plan AHSP MU-CC 25 30 30 Vacant Vacant
8653026048 Shortfall of Sites 0.24
Arrow Highway
Specific Plan AHSP MU-CC 25 30 6 Non-Vacant Open Storage 8653026008 1061 E Arrow Hwy Shortfall of Sites 0.96
Arrow Highway
Specific Plan AHSP C-HR 25 30 23 Non-Vacant
operating business,
commercial building
8653027013 1129 E Arrow Hwy Shortfall of Sites 0.3
Arrow Highway
Specific Plan AHSP C-HR 25 30 7 Non-Vacant Single Family Item #19. Page 70
Meeting Date: 3/28/2023 / Packet Page #: 678
8653027022 1157 E Arrow Hwy Shortfall of Sites 0.53
Arrow Highway
Specific Plan AHSP C-CR 25 30 13 Non-Vacant
operating business,
commercial building
8653027021 1157 E Arrow Hwy Shortfall of Sites 0.32
Arrow Highway
Specific Plan AHSP C-CR 25 30 8 Non-Vacant
operating business,
commercial building
8653028018 1215 E Arrow Hwy Shortfall of Sites 0.76
Arrow Highway
Specific Plan AHSP C-CR 25 30 18 Non-Vacant Single Family 8653028016 1201 E Arrow Hwy Shortfall of Sites 0.76
Arrow Highway
Specific Plan AHSP C-CR 25 30 18 Non-Vacant Single Family 8653028017 Shortfall of Sites 0.19
Arrow Highway
Specific Plan AHSP C-CR 25 30 5 Vacant Vacant
8653028019 Shortfall of Sites 0.23
Arrow Highway
Specific Plan AHSP C-CR 25 30 6 Non-Vacant Vacant
8653028031
1749 S Valley Center
Ave Shortfall of Sites 0.24
Arrow Highway
Specific Plan AHSP C-CR 25 30 6 Non-Vacant
operating business,
commercial building
8653028027 1255 E Arrow Hwy Shortfall of Sites 0.39
Arrow Highway
Specific Plan AHSP C-CR 25 30 9 Non-Vacant
operating business,
commercial building
8633005029 640 W Route 66 Shortfall of Sites 1.36
Route 66 Specific
Plan RT66-BG 25 30 33 Non-Vacant
operating business,
commercial building
8633005011 610 S Vecino Dr Shortfall of Sites 0.25
Route 66 Specific
Plan RT66-BG 25 30 6 Non-Vacant
operating business,
commercial building
8639017024 541 S Glendora Ave Shortfall of Sites 0.24
Route 66 Specific
Plan RT66-TCMU 25 30 6 Non-Vacant
operating business,
commercial building
8639017036 531 S Glendora Ave Shortfall of Sites 1.82
Route 66 Specific
Plan RT66-TCMU 25 30 44 Non-Vacant
operating business,
commercial building
8639017020 524 S Vermont Ave Shortfall of Sites 0.82
Route 66 Specific
Plan RT66-TCMU 25 30 20 Non-Vacant
operating business,
commercial building
8639017037 517 S Glendora Ave Shortfall of Sites 2.95
Route 66 Specific
Plan RT66-TCMU 25 30 71 Non-Vacant
operating business,
commercial building
8639017015 500 S Vermont Ave Shortfall of Sites 0.21
Route 66 Specific
Plan RT66-TCMU 25 30 5 Non-Vacant
operating business,
commercial building
8639016013 434 S Vermont Ave Shortfall of Sites 0.87
Route 66 Specific
Plan RT66-TCMU 25 30 21 Non-Vacant
operating business,
commercial building
8639017035 133 W Route 66 Shortfall of Sites 5.84
Route 66 Specific
Plan RT66-TCMU 25 30 140 Non-Vacant
operating business,
commercial building
8639017034 121 W Route 66 Shortfall of Sites 0.9
Route 66 Specific
Plan RT66-TCMU 25 30 22 Non-Vacant
Parking lots (Commercial
Use)
8639017025 103 W Route 66 Shortfall of Sites 0.52
Route 66 Specific
Plan RT66-TCMU 25 30 12 Non-Vacant
operating business,
commercial building
8639021003 401 S Vermont Ave Shortfall of Sites 0.18
Route 66 Specific
Plan RT66-TCMU 25 30 4 Non-Vacant Single Family
8639021004 331 S Vermont Ave Shortfall of Sites 0.25
Route 66 Specific
Plan RT66-TCMU 25 30 6 Non-Vacant
operating business,
commercial building
8639021005 321 S Vermont Ave Shortfall of Sites 0.25
Route 66 Specific
Plan RT66-TCMU 25 30 6 Non-Vacant
operating business,
commercial building
8639021026 308 S Vermont Ave Shortfall of Sites 0.76
Route 66 Specific
Plan RT66-TCMU 25 30 18 Non-Vacant
operating business,
commercial building
8639021011 303 S Vermont Ave Shortfall of Sites 0.13
Route 66 Specific
Plan RT66-TCMU 25 30 3 Non-Vacant
operating business,
commercial building
8639021009 218 W Ada Ave Shortfall of Sites 0.07
Route 66 Specific
Plan RT66-TCMU 25 30 2 Vacant Vacant
8639021010 216 W Ada Ave Shortfall of Sites 0.06
Route 66 Specific
Plan RT66-TCMU 25 30 1 Non-Vacant Single Family
8639021013 505 S Vermont Ave Shortfall of Sites 1.03
Route 66 Specific
Plan RT66-TCMU 25 30 25 Non-Vacant
operating business,
commercial building
8639021025 401 S Vermont Ave Shortfall of Sites 0.75
Route 66 Specific
Plan RT66-TCMU 25 30 18 Non-Vacant
operating business,
commercial building
8639020022 555 S Vermont Ave Shortfall of Sites 1.43
Route 66 Specific
Plan RT66-TCMU 25 30 34 Non-Vacant
operating business,
commercial building
8639020013 515 S Vermont Ave Shortfall of Sites 0.42
Route 66 Specific
Plan RT66-TCMU 25 30 10 Non-Vacant
operating business,
commercial building
8639020021 305 W Route 66 Shortfall of Sites 0.5
Route 66 Specific
Plan RT66-TCMU 25 30 12 Non-Vacant
operating business,
commercial building
8635011014 134 N Valencia Ave Shortfall of Sites 0.78
High Density
Residential R-3 15.1 25 19 Non-Vacant
operating business,
commercial building
8635013901 161 N Valencia Ave Shortfall of Sites 2.78
High Density
Residential R-3 15.1 25 67 Non-Vacant
operating business,
commercial building
8660014012 452 Sellers St Shortfall of Sites 1.2
Medium High
Density
Residential R-2 11.1 15 14 Non-Vacant
operating business,
commercial building
8638020042 121 N Pennsylvania Ave Shortfall of Sites 0.95 High Density
Residential R-3 15.1 25 19 Non-Vacant Approximately 12 units 8635011020 517 W Foothill Blvd Shortfall of Sites 0.31
High Density
Residential R-3 15.1 25 6 Non-Vacant Vacant Building
8635011019 507 W Foothill Blvd Shortfall of Sites 0.25
High Density
Residential R-3 15.1 25 5 Non-Vacant
operating business,
commercial building
Item #19. Page 71
Meeting Date: 3/28/2023 / Packet Page #: 679
8638005007 118 W Bennett Ave Shortfall of Sites 0.16 Village Mixed Use CCAP-T-5 15 30 3 Non-Vacant Single Family 8638005006 112 W Bennett Ave Shortfall of Sites 0.16 Village Mixed Use CCAP-T-5 15 30 3 Non-Vacant operating business,
commercial building
8643037010 201 E Arrow Hwy Shortfall of Sites 5.37
Arrow Highway
Specific Plan AHSP C-HR 25 30 129 Non-Vacant MFR, Mobile Home Parks 8643037011 201 E Arrow Hwy Shortfall of Sites 0.4
Arrow Highway
Specific Plan AHSP C-HR 25 30 10 Non-Vacant MFR, Mobile Home Parks 8643037009 201 E Arrow Hwy Shortfall of Sites 2.26
Arrow Highway
Specific Plan AHSP C-HR 25 30 54 Non-Vacant MFR, Mobile Home Parks 8643015031 1700 S Glendora Ave Shortfall of Sites 3.66
Arrow Highway
Specific Plan AHSP C-BR 25 30 88 Non-Vacant MFR, Mobile Home Parks 8634010033 765 W Route 66 Shortfall of Sites 1.5
Route 66 Specific
Plan RT66-BG 25 30 36 Non-Vacant
operating business,
commercial building
8634010036 753 W Route 66 Shortfall of Sites 1.13
Route 66 Specific
Plan RT66-BG 25 30 27 Non-Vacant
operating business,
commercial building
8633005017 608 W Route 66 Shortfall of Sites 0.73
Route 66 Specific
Plan RT66-BG 25 30 18 Non-Vacant
operating business,
commercial building
8644017035 700 E Route 66 Shortfall of Sites 1.83
Route 66 Specific
Plan RT66-CRR 25 30 44 Non-Vacant
operating business,
commercial building
8644004021 340 E Route 66 Shortfall of Sites 0.4
Route 66 Specific
Plan RT66-TCMU 25 30 10 Non-Vacant
operating business,
commercial building
8644004022 330 E Route 66 Shortfall of Sites 0.31
Route 66 Specific
Plan RT66-TCMU 25 30 7 Non-Vacant
operating business,
commercial building
8644004023 300 E Route 66 Shortfall of Sites 0.16
Route 66 Specific
Plan RT66-TCMU 25 30 4 Non-Vacant
operating business,
commercial building
8644004024 240 E Route 66 Shortfall of Sites 0.16
Route 66 Specific
Plan RT66-TCMU 25 30 4 Non-Vacant
operating business,
commercial building
8644004025 230 E Route 66 Shortfall of Sites 0.45
Route 66 Specific
Plan RT66-TCMU 25 30 11 Non-Vacant
operating business,
commercial building
8644004026 222 E Route 66 Shortfall of Sites 0.23
Route 66 Specific
Plan RT66-TCMU 25 30 1 Non-Vacant
operating business,
commercial building
8644004027 218 E Route 66 Shortfall of Sites 0.4
Route 66 Specific
Plan RT66-TCMU 25 30 10 Non-Vacant
operating business,
commercial building
8644004028 214 E Route 66 Shortfall of Sites 0.2
Route 66 Specific
Plan RT66-TCMU 25 30 1 Non-Vacant MFR
8644004029 210 E Route 66 Shortfall of Sites 0.2
Route 66 Specific
Plan RT66-TCMU 25 30 1 Non-Vacant MFR
8644004030 200 E Route 66 Shortfall of Sites 0.54
Route 66 Specific
Plan RT66-TCMU 25 30 13 Non-Vacant
operating business,
commercial building
8644001013 128 E Route 66 Shortfall of Sites 0.21
Route 66 Specific
Plan RT66-TCMU 25 30 5 Non-Vacant SFR
8644001051 116 E Route 66 Shortfall of Sites 0.41
Route 66 Specific
Plan RT66-TCMU 25 30 10 Non-Vacant
8632001900 1134 S Barranca Shortfall of Sites 9 Civic Institutional R-16 43 Non-Vacant Surplus School Site 8641014005 Shortfall of Sites 2.5 Medium Density PD 6.1 11 6 Vacant Vacant 8641014006 Shortfall of Sites 1.37 Medium Density PD 6.1 11 3 Vacant Vacant 8641014039 Shortfall of Sites 0.23 Medium Density PD 6.1 11 1 Vacant Vacant 8654001038 1706 E Route 66 Shortfall of Sites 2.12
Low Medium
Density R-1 3.16 10 Non-Vacant MFR
8654001037 1675 Inola St Shortfall of Sites 1.42
Low Medium
Density R-1 3.16 7 Non-Vacant MFR
8654001036 Shortfall of Sites 0.18
Low Medium
Density R-1 3.16 1 Vacant Vacant
8660015037 Shortfall of Sites 0.28
Low Medium
Density R-1 3.16 1 Vacant Vacant
8660015031 Shortfall of Sites 0.28
Low Medium
Density R-1 3.16 1 Vacant Vacant
8660015027 Shortfall of Sites 0.52
Low Medium
Density R-1 3.16 2 Vacant Vacant
8656008027 135 N Valley Center Ave Shortfall of Sites 2.27 Low Density
Residential E-5 3.16 5 Non-Vacant
operating business,
commercial building
8625022903 1155 W Foothill Blvd Shortfall of Sites 1.93 Medium High
Density GA 11.1 15 23 Non-Vacant
operating business,
commercial building
8656037013 1449 E Bennett Ave Shortfall of Sites 1.25
Low Density
Residential E-5 3.13 3 Non-Vacant SFR
8656007050 1449 E Bennett Ave Shortfall of Sites 2.57
Low Density
Residential E-5 3.13 6 Non-Vacant SFR
8664001050 670 S Glendora Ave Shortfall of Sites 0.16
Route 66 Specific
Plan RT66-TCMU 25 30 4 Non-Vacant SFR
8640005052 665 S Glendora Ave Shortfall of Sites 0.22
Route 66 Specific
Plan RT66-TCMU 25 30 5 Non-Vacant SFR
8644001025 662 S Glendora Ave Shortfall of Sites 0.16
Route 66 Specific
Plan RT66-TCMU 25 30 4 Non-Vacant SFR
8640005042 657 S Glendora Ave Shortfall of Sites 0.15
Route 66 Specific
Plan RT66-TCMU 25 30 4 Non-Vacant SFR
Item #19. Page 72
Meeting Date: 3/28/2023 / Packet Page #: 680
8644001024 654 S Glendora Ave Shortfall of Sites 0.16
Route 66 Specific
Plan RT66-TCMU 25 30 4 Non-Vacant SFR
8640005041 653 S Glendora Ave Shortfall of Sites 0.15
Route 66 Specific
Plan RT66-TCMU 25 30 4 Non-Vacant SFR
8644001023 650 S Glendora Ave Shortfall of Sites 0.19
Route 66 Specific
Plan RT66-TCMU 25 30 5 Non-Vacant SFR
8640005040 649 S Glendora Ave Shortfall of Sites 0.15
Route 66 Specific
Plan RT66-TCMU 25 30 4 Non-Vacant SFR
8640005050 641 S Glendora Ave Shortfall of Sites 0.57
Route 66 Specific
Plan RT66-TCMU 25 30 14 Non-Vacant Parking Lot
8644001022 638 S Glendora Ave Shortfall of Sites 0.38
Route 66 Specific
Plan RT66-TCMU 25 30 9 Non-Vacant
operating business,
commercial building
8640005038 623 S Glendora Ave Shortfall of Sites 0.18
Route 66 Specific
Plan RT66-TCMU 25 30 4 Non-Vacant
operating business,
commercial building
8644001045 620 S Glendora Ave Shortfall of Sites 0.25
Route 66 Specific
Plan RT66-TCMU 25 30 6 Non-Vacant
operating business,
commercial building
8644001049 614 S Glendora Ave Shortfall of Sites 0.36
Route 66 Specific
Plan RT66-TCMU 25 30 9 Non-Vacant
operating business,
commercial building
8644001046 106 E Route 66 Shortfall of Sites 0.35
Route 66 Specific
Plan RT66-TCMU 25 30 8 Non-Vacant
operating business,
commercial building
8640005047 100 W Route 66 Shortfall of Sites 0.52
Route 66 Specific
Plan RT66-TCMU 25 30 12 Non-Vacant Retail
8646021004 539 E Lemon Ave Shortfall of Sites 0.17
Medium High
Density R-2 11.1 15 2 Non-Vacant SFR
8646021005 535 E Lemon Ave Shortfall of Sites 0.34
Medium High
Density R-2 11.1 15 4 Non-Vacant SFR
8646022025 605 E Lemon Ave Shortfall of Sites 0.3
Medium High
Density R-2 11.1 15 4 Non-Vacant SFR
8646023009 645 E Lemon Ave Shortfall of Sites 0.17
Medium High
Density R-2 11.1 15 2 Non-Vacant MFR
8646023010 639 E Lemon Ave Shortfall of Sites 0.17
Medium High
Density R-2 11.1 15 2 Non-Vacant MFR
8646023011 635 E Lemon Ave Shortfall of Sites 0.17
Medium High
Density R-2 11.1 15 2 Non-Vacant MFR
8646023012 629 E Lemon Ave Shortfall of Sites 0.17
Medium High
Density R-2 11.1 15 2 Non-Vacant MFR
8631013023 1762 Dale Rd Shortfall of Sites 2.17
Arrow Highway
Specific Plan AHSP C-BR 16 20 35 Non-Vacant
operating business,
commercial building
8653011042 843 E Arrow Hwy Shortfall of Sites 0.64
Arrow Highway
Specific Plan AHSP MU-NC 25 30 15 Non-Vacant
operating business,
commercial building
8653011041 843 E Arrow Hwy Shortfall of Sites 0.53
Arrow Highway
Specific Plan AHSP MU-NC 25 30 13 Non-Vacant
operating business,
commercial building
Item #19. Page 73
Meeting Date: 3/28/2023 / Packet Page #: 681
Jurisdiction Glendora
Reporting Year 2022 (Jan. 1 - Dec. 31)
1 2 3 4
Name of Program Objective Timeframe in H.E Status of Program Implementation Acitvities (Program 1)Community Preservation
conditions for five units annually.media. Address substandard housing maintenance requirements on social One annual educational campaign about
City’s website, and periodically in the City newsletter.code violations will be provided at the public counter, on the property maintenance requirements. Information on common public educational information on their social media sites about environmental standards, on an annual basis the City will provide units in compliance with building code, zoning and To encourage the conservation and maintenance of existing Ongoing implementation and annual monitoring throughout the planning period.

Improvements (Program 2)Neighborhood
lower income neighborhoods by 2029.facility improvement projects that serve Complete eight infrastructure and public
oriented development around the metro station.including the People Movement Project to support transitsources to implement public improvements in low income areas, Annually apply to HUD for CDBG funds and other funding Ongoing
(Program 3)Housing Developments Preservation of Assisted continued longterm affordability.with affordability covenants and developments to ensure compliance Annually review assisted housing with income requirements and affordable housing costs.RDA-funded affordable housing project, to ensure compliance “low income” units at Heritage Oaks Senior Apartments, a City • Conduct quarterly and annual monitoring of the 52 affordable Housing Quality Standards.compliance with income and occupancy requirements, as well as City RDA-funded affordable housing project, to ensure • Conduct annual monitoring of Elwood Family Apartments, a one-year, and six-month noticing.) opting to convert to market rate housing must provide three-year, Voucher program. (Pursuant to new State law, property owners connect tenants of at-risk units to the Section 8 Housing Choice owners, coordinate with the LA County Development Authority to • Upon receipt of Notice of Intent to convert from property projects.• Monitor status of existing and future affordable housing Ongoing
Stabilization (Program 4)Mobile Home Rent
approximately 670 mobile homes.Provide rent stabilization for rent review as authorized by the ordinance.Continue to maintain the Rent Stabilization ordinance and offer Ongoing (Section 8) (Program 5)Housing Choice Vouchers
property managers.informational materials to rental Choice Vouchers by providing Annually promote the use of Housing of 2021 to provide links to LACDA programs.• Add a housing resources page to the City’s website by the end recipients.same protection to Veterans Affairs Supportive Housing voucher Housing Act of 1937.” SB 222 passed in 2019 also extends the assistance vouchers issues under Section 8 of the United States subsidies, including, but not limited to, federal housing or local public assistance, and federal, state, or local housing owner or landlord on behalf of a tenant, including federal, state tenant or to a representative of a tenant, or paid to a housing source of income as “lawful, verifiable income paid directly to a property managers. Specifically, SB 329 in 2019, redefines Vouchers through outreach and education to renters and rental • Work with LACDA to promote acceptance of Housing Choice and referring residents and property owners to LACDA.and public counters, providing information on the City’s website, and property owners through the dissemination of brochures • Continue to promote the Housing Choice Voucher to residents Ongoing
(Program 6)Energy Conservation
development of green buildings.obtain density incentives for Planning Division website on how to Provide information on the City’s conservation and sustainability.• Continue to explore additional ways to promote energy • Promote density incentives for green building to developers.

Ongoing
Incentives (Program 7)Affordable Housing
housing - 100 units over eight years.Facilitate the development of affordable facilitate affordable housing development.• See also Actions #25-29 in Program 16 for additional actions toobjectives of the Housing Element.for projects or programs that are consistent with the goals and• Apply for, or support, applications for affordable housing funds,extremely low income and special needs households.funding opportunities, including those available for housing for• Annually explore various sources (e.g., HCD and HUD) foraffordable housing developers.• Continue to provide regulatory and technical assistance tohouseholds with special needs.units affordable to extremely low income households anddevelopers with experience in development projects that includeopportunities for affordable housing. Outreach should include• Outreach to affordable housing developers annually to exploreauthority. • Continue to be an active participant in the SGVHRT joint powers Ongoing
Loss (Program 8)and Monitoring of No Net
Residential Sites Inventory
Provide Adequate
October 15, 2021.permitted densities within one year from Highway Specific Plan to increase the Route 66 Specific Plan and Arrow complete Specific Plan amendments in 767 above moderate income), and low income; 388 moderate income; and 2,276 units (735 very low income; 386 the City’s entire RHNA allocation of Provide adequate sites to accommodate area in a mixed use project.require residential use to occupy at least 50 percent of the floor identified for rezoning must allow 100 percent residential use and lower income RHNA shortfall with mixed use sites, the siteslower income households. As the City will be accommodating theby right in which at least 20 percent of the units are affordable tounits on site, and zoned to allow ownership and rental housingzoning density range), minimum site size to permit at least 16limited to a minimum density of 20 units per acre (low end of therequirements of Government Code §65583.2, including but notPursuant to AB 1397, the rezoned sites will meet the2-3 stories, to 30 dwelling units per acre and three stories.Arrow Highway Specific Plan from 25 dwelling units per acre andto commercial. In addition, the City will increase density in thesubdistrict, by restoring land previously rezoned from mixed-usezoned for housing in the Route 66 Specific Plan TCMUunits per acre and three stories. The City will Increase land areafrom 20 dwelling units per acre and two stories, to 30 dwellingdensities in the BG Zoning District of the Route 66 Specific Plandeadline (by October 15, 2022), the City will increase permittedwebsite. Within one year of the 6th Housing Element statutoryincentives to interested developers and property owners on City• Provide information on available sites and developmentincome category.adequate sites are available to meet the remaining RHNA byvacant and nonvacant sites in the sites inventory and ensure that• Develop a procedure in 2022 to monitor the development of increase densities to comply with the Housing Element , 6th Cycle. In Spring 2023, the City Council will meet to adopt an ordinance for rezoning and Housing Programs Progress Report
Describe progress of all programs including local efforts to remove governmental constraints to the maintenance, improvement, and development of housing as identified in the housing element.

Table D
Program Implementation Status pursuant to GC Section 65583

ANNUAL ELEMENT PROGRESS REPORT
Housing Element Implementation
Item #19. Page 74
Meeting Date: 3/28/2023 / Packet Page #: 682
9)
Affordable Units (Program Projects with 20 Percent By-Right Approval for component.that includes an affordable housing provision and facilitate development the reuse sites subject to this new Identify and promote redevelopment of adoption.Amend Zoning Ordinance within one year of Housing Element Cycles. minimum of 20% affordable units on sites shown on previous Housing Element In Spring 2023, the City Council will meet to adopt to allow by-right housing with a (Program 10)Replacement Housing
tenantsresidential development on existing Mitigate the displacement effect of new adoption.Amend Zoning Ordinance within one year of Housing Element Ongoing (Program 11)Multi-Family Development Lot Consolidation and a potential of 1,623 units.inventory (Appendix B) to accommodate (comprising 36 sites) in the sites consolidation on the 140 parcels in Program 16. Facilitate lot Housing Element adoption as outlined development within 12 months of consolidation and streamline Develop tools to facilitate lot fee waivers, and other assistance (Action #28)projects, which may include development agreements, financing, • Adopt an “Assist in Development Program” for affordable for low-income housing development (Action #27)• Provide fast-track permit processing and ministerial approval for affordable housing development (Action #26)• Reduce, waive or modify parking and development standards special needs housing (Action #25) • Ministerial procedures to reduce parking requirements for • Allow for reduced open space alternatives (Action #8)• Reduce setback requirements (Action #9)projects (Action #8)• Eliminate minimum residential unit sizes for multi-family (Action #2)multi-family project requiring a Planning Commission hearing • Streamline development review by increasing the threshold of Program 16)• Remove constraints for lot line adjustments (Action #17 of one year of Housing Element adoption to:multi-family housing projects by amending Zoning Code within required. Facilitate the consolidation of small lots and encourage ministerial actions unless other discretionary decisions are developers. Continue to process lot line adjustments as facilitate discussions between interested property owners and developers in identifying sites available for development, and Identify sites with consolidation potential on the inventory, assist Ongoing
(Program 12)Density Bonus Ordinance Not applicable
provisions to maximize feasibility and meet local housing needs.technical assistance to developers in utilizing density bonus •Promote the use of density bonus incentives and provide consistent with State law in 2022 (see Action #29 of Program 15). • Revise the Zoning Code to update density bonus provisions Ongoing
Standards (Program 13)Objective Design Not applicable Complete object design standards by June 2023. City has seleceted a consultant to prepare Objective Design Standards (Program 14)Accessory Dwelling Units
over eight years.Facilitate the construction of 160 ADUs encourage ADU production.end of 2025, develop additional incentives and actions toto accommodate the City’s RHNA for all income levels. By thesites inventory for RHNA and ensure adequate capacity remainsproduction falls short of estimate, by 2025 reassess the City’sElement, this includes monitoring of affordability assumptions. Ifproduction is in line with the estimate presented in the Housing•In 2024, monitor the ADU development trend annually to ensure-Website information on resources and technical assistance.-Expedited review; or-Pre-approved site/floor plans;December 2022. Incentives may include:•Develop incentives and tools to facilitate ADU construction byon the number of bedrooms. with state law, including but not limited to, eliminating the limit•Amend the ADU ordinance by the end of 2022 to be consistent on track to meet the Housing Element.This reporting year there were 33 ADUs approved and 7 ADUs permitted, which is (Program 15)
Housing for Special Needs Not applicable Revise the Zoning Ordinance by the end of 2022. Ongoing Production (Program 16)Facilitate Housing
expectations.
development consistent with community
production and to promote economic facilitate housingRevise the code and programs to timelines of 1-2 years.There are 31 action items related to this program with varying developments. Under action item 30, the City has also begun establishing densities for housing objective design guidelines for residential development. Spring 2023, the City will enter into a contract with a consultant to adopt a set of Staff has begun drafting changes to address objective design guidelines. In (Program 17)Fair Housing Program Not applicable
provider to provide fair housing services to residents.•Continue to contract with a qualified fair housing serviceCity website and through brochures at City Hall. •Promote and publicize fair housing programs and services on Ongoing
General Comments
Item #19. Page 75
Meeting Date: 3/28/2023 / Packet Page #: 683
Jurisdiction Glendora ANNUAL ELEMENT PROGRESS REPORT
Reporting Period 2022 (Jan. 1 - Dec. 31) Housing Element Implementation Planning Period 6th Cycle 10/15/2021 - 10/15/2029
Description of Commercial
Development Bonus
Commercial Development Bonus
Date Approved
3 4
APN Street Address Project Name+
Local Jurisdiction
Tracking ID+
Very Low
Income
Low
Income
Moderate
Income
Above Moderate
Income
Description of Commercial
Development Bonus
Commercial Development Bonus
Date Approved
Summary Row: Start Data Entry Below
Units Constructed as Part of Agreement
Commercial Development Bonus Approved pursuant to GC Section 65915.7 Table E
Note: "+" indicates an optional field
Project Identifier
1 2
Cells in grey contain auto-calculation
formulas
(CCR Title 25 §6202)
Annual Progress Report January 2020
Item #19. Page 76
Meeting Date: 3/28/2023 / Packet Page #: 684
Jurisdiction Glendora ANNUAL ELEMENT PROGRESS REPORT Note: "+" indicates an optional field Reporting Period 2022 (Jan. 1 - Dec. 31) Housing Element Implementation Cells in grey contain auto-calculation formulas Planning Period 6th Cycle 10/15/2021 - 10/15/2029
The description should adequately document how
each unit complies with subsection (c) of Government
Code Section 65583.1
+
.

For detailed reporting requirements, see the chcklist
here:

Extremely LowIncome+ Very Low-Income+
Low-Income+TOTAL UNITS+
Extremely LowIncome+Very LowIncome+
Low-Income+TOTAL UNITS+
https://www.hcd.ca.gov/communitydevelopment/docs/adequate-sites-checklist.pdf Rehabilitation Activity
Preservation of Units At-Risk
Acquisition of Units
Mobilehome Park Preservation
Total Units by Income
Table F
Please note this table is optional: The jurisdiction can use this table to report units that have been substantially rehabilitated, converted from non-affordable to affordable by acquisition, and preserved, including mobilehome park preservation, consistent with the standards set forth in Government Code section 65583.1, subdivision (c). Please note, motel, hotel, hostel rooms or other structures that are converted from non-residential to residential units pursuant to Government Code section 65583.1(c)(1)(D) are considered net-new housing units and must be reported in Table A2 and not reported in Table F.

Activity Type
Units that Do Not Count Towards RHNA+
Listed for Informational Purposes Only
Units that Count Towards RHNA +
Note - Because the statutory requirements severely limit what can be counted, please contact HCD to receive the password that will enable you to populate these fields.

Units Rehabilitated, Preserved and Acquired for Alternative Adequate Sites pursuant to Government Code section 65583.1(c) Annual Progress Report January 2020
Item #19. Page 77
Meeting Date: 3/28/2023 / Packet Page #: 685
Annual General Plan Progress Report
Update and Housing Element
Implementation Annual Progress Report
City Council Meeting
March 28, 2023
Natalie T. Espinoza, Senior Planner CityofGlendora.org
Community Development Department
Item #19. Page 78
Meeting Date: 3/28/2023 / Packet Page #: 686

SUMMARY OF REQUEST

1. Receive and file the General Plan Annual Progress
Report and the Housing Element Implementation
Annual Progress Report
Item #19. Page 79
Meeting Date: 3/28/2023 / Packet Page #: 687
Legislative History
California Government Code Section 65400 requires the City to submit a General Plan Annual Progress Report to the local legislative body (City Council), the State’s Office of Planning and Research (OPR), and the Department of Housing and Community Development (HCD) on the status of the General Plan, its implementation progress, and how the City is meeting the region’s housing needs
Item #19. Page 80
Meeting Date: 3/28/2023 / Packet Page #: 688
General Plan
• Often referred to as the blueprint for the community and serves as the comprehensive, long-range plan that provides the framework for future physical growth and enhancement.
• Community Plan 2025 is made up of chapters called "elements." • Each element addresses a different topic and provides goals and policies related to that topic.
• All elements, except for the Housing Element, may be updated whenever deemed necessary.

Item #19. Page 81
Meeting Date: 3/28/2023 / Packet Page #: 689
General Plan Elements
Elements
Land Use (Updated 2006) Noise (Updated 2007)
Circulation (Updated 2007) Open Space and Recreation (Updated 2007) Housing (Updated in 2022*)
*Pending Final State Approval
Air Quality (Updated 2007)
Conservation (Updated 2007) Historic Preservation (Updated 1999) Safety (Updated 2007)
Item #19. Page 82
Meeting Date: 3/28/2023 / Packet Page #: 690
General Plan Implementation
 Purpose of report is to provide an update on the City’s progress toward implementing policies and programs identified in the General Plan.  Update on housing units constructed in the past year.  HCD uses the annual progress report to track housing information, including the City’s progress toward accommodating its fair share of regional housing needs as identified through the Regional Housing Needs Assessment (RHNA).

Item #19. Page 83
Meeting Date: 3/28/2023 / Packet Page #: 691
Notable Accomplishments: Housing
 Current Housing Element, 6th Cycle approved by City Council in 2022.  16 housing programs addressing community housing needs according to 5 issue areas:
o Housing Conservation and Improvement
o Housing Assistance
o Provision of Adequate Housing Sites
o Removal of Governmental Constraints
o Promotion of Equal Housing Opportunity
Item #19. Page 84
Meeting Date: 3/28/2023 / Packet Page #: 692
Notable Accomplishments: Housing
 The Housing Element Implementation Progress Report Tables (Attachment B) contain a complete breakdown of 2022 housing activity in Glendora.

Housing Type Entitled Permitted C/Os
Single Family 3 31 4
ADUs 0 33 7
Multifamily 0 0 0
Totals 3 64 11
Item #19. Page 85
Meeting Date: 3/28/2023 / Packet Page #: 693
Notable Accomplishments: Land Use
 Goal LU-7: A diverse range of housing choices.
 Goal LU-10: Quality infill development.

Clearwater Project
at 333 W. Dawson Ave.
16-Unit Brandywine Project
adjacent to Glendrora Public
Market on Arrow Highway
8-Unit Project
at 1620 S. Glendora Ave.

Item #19. Page 86
Meeting Date: 3/28/2023 / Packet Page #: 694
Notable Accomplishments: Land Use
 Goal LU-8: Expansion of employmentgenerating land uses.

New Wendy’s Fast-Food Restaurant
at 706 E. Rt 66
Item #19. Page 87
Meeting Date: 3/28/2023 / Packet Page #: 695
Notable Accomplishments: Land Use and Circulation
 Goal LU-24: Coordinated infrastructure
development with land use planning.

Item #19. Page 88
Meeting Date: 3/28/2023 / Packet Page #: 696
Notable Accomplishments: Circulation
Goal CIR-1 Safety for motorists and pedestrians on local roadways.

Glendora People Movement Project Meda Avenue Closure
Item #19. Page 89
Meeting Date: 3/28/2023 / Packet Page #: 697
Notable Accomplishments: Open Space and Recreation
 Goal CON-9: Preservation and conservation of
natural resources and sensitive habitats.
 Goal CON-11: Proactive City participation with
local, regional, and State agencies to promote
multi-agency involvement in understanding and
addressing environmental and conservation
issues.

Item #19. Page 90
Meeting Date: 3/28/2023 / Packet Page #: 698
Next Steps
 The General Plan Annual Progress Report and the Housing Element Implementation Annual Progress Report need to be submitted to the City Council prior to being filed with the State.
 Progress reports will be filed with the State (HCD and OPR) by April 1, 2023.

Item #19. Page 91
Meeting Date: 3/28/2023 / Packet Page #: 699
Recommendation
That the City Council:

1. Receive and file the General Plan Annual Progress Report and the Housing Element Implementation Annual Progress Report; and,

2. Authorize staff to file the reports with the State of California Department of Housing and Community Development.

Item #19. Page 92
Meeting Date: 3/28/2023 / Packet Page #: 700

STAFF REPORT
TO: MAYOR AND COUNCIL MEMBERS DATE: MARCH 28, 2023
FROM: COMMUNITY DEVELOPMENT DISTRICT(S): 3
SUBJECT: APPROVAL OF BUSINESS IMPROVEMENT DISTRICT FY 2023-2024 ANNUAL REPORT

AND CONSIDERATION OF A RESOLUTION ANNOUNCING INTENTIONS TO LEVY AND COLLECT ASSESSMENTS FOR FISCAL YEAR 2023-2024 FOR THE GLENDORA

VILLAGE BUSINESS IMPROVEMENT DISTRICT

RECOMMENDATION
That the City Council:

1. Approve the FY 2023-2024 Business Improvement District Annual Report; and

2. Adopt a City Council Resolution entitled, "A RESOLUTION OF THE CITY COUNCIL

ANNOUNCING INTENTIONS TO LEVY AND COLLECT ASSESSMENTS FOR THE FISCAL YEAR 2023-2024 FOR THE GLENDORA VILLAGE BUSINESS IMPROVEMENT DISTRICT AS PERMITTED BY THE PARKING AND BUSINESS IMPROVEMENT AREA LAW OF 1989 (CALIFORNIA STREETS AND HIGHWAYS CODE SECTION 36500 ET SEQ)."

EXECUTIVE SUMMARY
The Glendora Municipal Code requires that the Business Improvement District (BID) submit an Annual Report to the City Council no later than June 1st of each year. The Annual Report must contain information regarding assessments and activities for the upcoming fiscal year, pursuant to California Government Code § 36533. The BID Advisory Board (the Board) has prepared the attached “Annual Report” included as Attachment A for consideration by the Council. The Annual Report includes a recommendation for the following: 1) an assessment schedule for Fiscal Year (FY) 2023-2024 and; 2) a program budget for FY 2023-2024. In addition to the Annual Report, this item includes a “Resolution of Intent” included as Attachment B to levy assessments for FY 2023-2024. Together, the Resolution of Intent and Annual Report are the initial steps to adopt the proposed assessments and program budget for the upcoming fiscal year.

LEGISLATIVE HISTORY / PREVIOUS ACTIONS
The Glendora BID was established as provided by the Parking and Business Improvement Area Law of 1989 (California Streets and Highway Code Section 36500 et seq.). State Law and the Glendora Municipal Code require that the Business Improvement District (BID) file an “Annual Report” with the City Council, as the initial step to renewing annual assessments each year. On March 2, 2023 the BID Advisory Board recommended approval of the Annual Report to City Council.

DISCUSSION
The BID Advisory Board (Board) over the course of the February 2nd and March 2nd Board meetings considered and approved a program budget for the upcoming Fiscal Year 2023-2024 (FY24). There are no changes to the assessment methodology for assessments to be collected in the FY24, the Item #20. Page 1
Meeting Date: 3/28/2023 / Packet Page #: 701
Staff Report Page 2 of 3
methodology and assessments each BID business pays will remain the same. The activity and events are similar to prior years and include expenses such as marketing, landscaping, special events and miscellaneous items such as ambient music, banners and storage. There is, however, one additional expenditure line item recommended. Due to challenges in securing volunteers needed to coordinate events and the desire for added value to the BID, the Board added a line item of $50,000 which replaces the existing $15,000 expenditure line item for Special Events. The line item would cover the cost of potential consulting services and/or an added event or activity while maintaining a sufficient fund balance.

As proposed, budgeted expenditures of $152,250 exceed projected revenues of $97,800 by $54,450 for the FY2024 BID budget. The Board recommendation for expenditures to exceed revenues will require revenues to be supplemented with funds available in the BID Fund Balance. The BID Fund Balance includes surplus funds, or reserves, not typically used for planned activity unless expenditures exceed revenues. City Council requests that the BID maintain a minimum $10,000 balance in this fund. The BID Fund is estimated to be approximately $126,000 at the conclusion of the current Fiscal Year (June 30, 2023). While this new activity will reduce the BID Fund by approximately $50,000, it will still leave approximately $71,550 in the reserves, an amount much higher than the minimum $10,000 City Council recommendation.

The BID Advisory Board reviewed the Annual Report on March 2nd and recommended it for approval by the City Council. The Annual Report is included as Attachment A and includes information regarding the assessment methodology, boundaries, and a planned budget with activities for the upcoming fiscal year.

To begin the process necessary to renew assessments for the FY24, City Council must approve the Annual Report and adopt a Resolution of Intent to Levy Assessments for the FY 2023-2024. Approval of the Resolution is followed by a “Public Meeting” and “Public Hearing” where public testimony can be given on the proposed assessment levy and budget. At the Public Hearing, the City Council will hear and consider protests against the assessments. If greater than 50% of the weighted assessed businesses protest the assessment, the proposal would fail and BID assessments shall not be collected in FY 2023- 2024.

ASSESSMENT/BUDGET ADOPTION SCHEDULE
March 2 BID approves the Annual Report
March 28 City Council adopts Resolution of Intent to levy assessments for Fiscal Year 2023-2024 April 4 Letter and Resolution of Intent mailed to all affected businesses (first class mail) May 9 City Council holds Public Meeting to receive testimony on the proposed assessment levy May 23 City Council holds Public Hearing where protests against the assessment levy will be considered.

FISCAL IMPACT
The proposed budget for Fiscal Year 2023-2024 projects expenditures will exceed revenues by $54,450; the excess expenditures will be covered by the BID Fund Balance reserves. The BID Fund Balance is projected to be $126,000 at the end of FY23 and therefore can accommodate the $54,450 shortage.

ENVIRONMENTAL DETERMINATION
There are no CEQA impacts associated with the recommendations in this report.

Prepared By Alycia Suniga, Management Analyst
Concurs With Don Nolan, Business Improvement District (BID) Advisory Board Reviewed By Valerie Velasquez, Economic Development & Housing Manager Jeff Kugel, Community Development Director
Certified to Availability of Funds Kyle Johnson, Assistant Director - Finance Item #20. Page 2
Meeting Date: 3/28/2023 / Packet Page #: 702
Staff Report Page 3 of 3
Approved By Adam Raymond, City Manager
Legal Review William W. Wynder, City Attorney
CEQA Review Not Applicable
ATTACHMENTS:

A. Annual Report
B. Resolution of Intent
C. PowerPoint
Item #20. Page 3
Meeting Date: 3/28/2023 / Packet Page #: 703

GLENDORA VILLAGE BUSINESS IMPROVEMENT DISTRICT (BID)
ANNUAL REPORT FOR FISCAL YEAR 2023-2024
This annual report includes a proposed assessment levy and program budget for the fiscal year covering July 1, 2023 through June 30, 2024.

Boundaries and Assessments
There are no proposed changes to the BID boundaries or the assessment methodology. The assessment methodology adopted for the current fiscal year (FY) 2022-2023 will continue to be utilized into the FY 2023-2024. The BID boundary map and assessment methodology are included as Exhibits A and B, respectively.

Improvements and Activities
A line-item budget incorporating the cost of improvements and activities is included with this report as Exhibit C.

Method and basis of levying the assessment
All businesses within the BID are subject to the assessments. Charities, resident farmers, ministers, employees of licensees, certain manual laborers, persons under court order, students, and veterans, as those terms are defined in Glendora Municipal Code Section 5.04.060, shall be exempt from paying the charges and assessments imposed pursuant to this chapter.

The assessment methodology is included with this report as Exhibit B.

Surplus revenue to be carried over from 2022-23 year
Each year the surplus balance within the BID fund carries forward as a reserve account to be utilized in the event that expenditures exceed revenue. The proposed FY 2023-2024 budget (Exhibit C) include expenditures greater than revenues by approximately $55,000, therefore the surplus balance within the BID fund will be reduced by that amount in FY 24.

Funding sources other than assessments
As illustrated in Exhibit C, the BID anticipates generating $52,000 from assessments, $45,000 from events and $800 from interest and miscellaneous income. Event revenue is primarily comprised of ticket sales from the Wine Walk Event.

Exhibit A – Glendora Village Business Improvement District Boundary Map Exhibit B – Assessment Methodology
Exhibit C – BID Budget FY 2023-2024
Item #20. Page 4
Meeting Date: 3/28/2023 / Packet Page #: 704
EXHIBIT A – BID BOUNDARY MAP
Item #20. Page 5
Meeting Date: 3/28/2023 / Packet Page #: 705
EXHIBIT B – ASSESSMENT METHODOLOGY
Primary Businesses

1. Each “Primary Business” shall be assessed $200 per year. A “Primary Business” is the principal business at a particular address or location.

2. A “Primary Business” shall be subject to additional assessments based on the following factors:
a. “Business Category”
i. Retail and food services classified as a category 210 business pursuant to the City’s business license regulations shall be assessed $200 per year. ii. All other business categories shall be assessed $100 per year. b. “Business Location”
i. (Tier 1) Businesses with a first floor entrance or storefront, and located with an address on Glendora Avenue shall be assessed $200 per year. ii. (Tier 2)

1. Businesses with a first floor entrance or storefront, and located with an address on Foothill Boulevard shall be assessed $100 per year.

2. Businesses with a Glendora Avenue address, but without a direct entry or storefront fronting on Glendora Avenue (e.g. fronting on the Plaza) shall be assessed $100 per year.
iii. (Tier 3) Businesses with a second floor location shall have their “Primary Business” assessment reduced by $100.
iv. (Tier 4) Commercial property owners subject to the business license tax, and without a physical office location in the BID, shall not be assessed a Business Location component as part of their annual assessment.

Secondary Businesses

1. Each “Secondary Business” at a particular address or location shall be assessed $100 per year. A “Secondary Business” is a business that, operates at the same location, but is subordinate to a “Primary Business.”
$0 Assessment Businesses

1. The following businesses shall pay $0 BID assessments a. Independent Contractors including individuals working under contract for a Primary or Secondary Business, who is required to have a business license.

Examples include hair salon stylists and real estate agents. b. Businesses and apartment buildings identified in the attached map.

Item #20. Page 6
Meeting Date: 3/28/2023 / Packet Page #: 706
Glendora Business Improvement District
$0 – Exempt Assessment Location Map
Item #20. Page 7
Meeting Date: 3/28/2023 / Packet Page #: 707
EXHIBIT C – BID BUDGET FY 2023-2024

REVENUES
Assessments 52,000
Wine Walk 40,000
Chalk Festival 5,000
Interest/Miscellaneous Income 800
Total 97,800

EXPENDITURES
Marketing/Promotions ($22,500)
Consultant – Website, Graphics, Social Media
Internet Marketing
Print Ads (Newspaper)
Miscellaneous - Street Banners, Promotional Items, etc. 12,000
2,500
5,000
3,000
Landscaping: Maintenance (2x / week) 10,000
Special Events ($109,500)
Wine Walk – WW* 22,000
Chalk Festival – CF* 8,000
Small Business Saturday 4,000
Friday Night Twilight - FNT* 4,000
Halloween Walk 3,500
Holiday Stroll and Santa in the Village 18,000
*New Event/Service TBD and Approved by the Board 50,000 Miscellaneous ($10,250)
Seasonal Banners 4,000
Music System 1,000
Storage Rental 4,500
Other Expenses 750
Total 152,250
Item #20. Page 8
Meeting Date: 3/28/2023 / Packet Page #: 708
RESOLUTION CC 2023-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

GLENDORA, CALIFORNIA, ANNOUNCING INTENTIONS TO LEVY
AND COLLECT ASSESSMENTS FOR THE FISCAL YEAR 2023-2024

FOR THE GLENDORA VILLAGE BUSINESS IMPROVEMENT

DISTRICT AS PERMITTED BY THE PARKING AND BUSINESS
IMPROVEMENT AREA LAW OF 1989 (CALIFORNIA STREETS AND
HIGHWAY CODE SECTION 36500 et seq.)

THE CITY COUNCIL
City of Glendora, California
WHEREAS, the City Council has previously established the Glendora Village Business Improvement District as provided by the Parking and Business Improvement Area Law of 1989 (California Streets and Highway Code Section 36500 et seq.); and WHEREAS, the Glendora Village Business Improvement District Board and the City Council of the City of Glendora have determined that the Business Improvement District benefits the Area within the District by generating revenue for businesses within the Area to improve the physical and financial health of the Glendora Village, which serves as a business, social and cultural center of the City of Glendora, and thereby enhances the city’s community at large; and WHEREAS, the Glendora Village Business Improvement District Board has conducted significant outreach to member businesses to formulate a 2023-2024 work plan, budget and fee assessment schedule that would be fair, reasonable and in compliance with the Mission Statement of the Glendora Village Business Improvement District and California Streets and Highway Code Section 36500 et. seq.; and
WHEREAS, the continuation of the Glendora Village Business Improvement District and the concomitant levy of assessments will promote the economic revitalization of the downtown area of the City, create jobs, attract new businesses, and help prevent the erosion of the Downtown Village Area. In addition, the Glendora Village Business Improvement District enhances and promotes the City, culturally and commercially; and WHEREAS, the City Council desires to conduct a formal hearing on the District Board’s report, proposed budget and proposed assessments for the Fiscal Year 2023-2024.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF GLENDORA, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1. Pursuant to the Parking and Business Improvement Area Law of 1989 (California Streets and Highway Code Section 36500 et seq.), the City Council declares its intention to continue the Glendora Village Business Improvement District and levy and collect assessments within the District for the purpose of marketing and promoting activities which will benefit the businesses located and operating within the Area of the Business Improvement District for the Fiscal Year 2023-2024.

Item #20. Page 9
Meeting Date: 3/28/2023 / Packet Page #: 709
Resolution CC 2023-XX Page 2 of 9
SECTION 2. The territorial boundaries in the Area of the District are identified in the Area map attached hereto as Exhibit A and made a part hereof, which generally includes all businesses that abut Foothill Boulevard (north & south), east side of Vermont Avenue, south side of Bennett Avenue and the west side of Vista Bonita Avenue, and more specifically described as:
beginning at the intersection of the centerline of Bennett Avenue (80 feet wide) and the centerline of Vermont Avenue (60 feet wide); then easterly along the centerline of said Bennett Avenue to the centerline of Vista Bonita Avenue ( 60 feet wide); thence southerly along the centerline of said Vista Bonita Avenue to the centerline of Foothill Boulevard (80 feet wide); thence westerly along the centerline of said Foothill boulevard to the centerline of Glendora Avenue; thence westerly 219.88 feet; thence southerly 119.90 feet, thence westerly to the centerline of said Vermont Avenue; thence northerly along the centerline of said Vermont Avenue ending at the centerline of said Bennett Avenue. The Area map identifying the proposed area is also on file in the office of the city clerk. The Area of the District has not changed.

SECTION 3. The type or types of improvements and activities proposed to be funded by the levy of assessments on businesses in the Area include all “Improvements” and “Activities” permitted under Sections 36510 & 36513 of Streets and Highway Code, specifically: (a) “Improvement” means the acquisition, construction, installation, or maintenance of any tangible property with an estimated useful life of five years or more including, but not limited to parking facilities, benches, trash receptacles, street lighting, decorations, parks, and fountains; (b) “Activities” means, but is not limited to, promotion of public events which benefit businesses in the area and which take place on or in public places within the area, furnishing of music in any public place in the area, promotion of tourism within the area and activities which benefit businesses located and operating in the area. Except where funds are otherwise available, an assessment will be levied annually to pay for all improvements and activities within the Area.

SECTION 4. The City Council of the City of Glendora hereby approves the report approved by the Glendora Village Business Improvement District Board for the fiscal year 2023- 2024. The proposed method and basis of levying the annual assessment for each business in the Area for the fiscal year 2023-2024 is set forth in Exhibit B attached hereto and made a part hereof. The formula consists of three elements in order to determine the total assessment a business would pay, based on the type of business, whether the business is retail/food service or other service, and the physical location of the business.

SECTION 5. The report approved by the Glendora Village Business Improvement District Board for the fiscal year 2023-2024 is on file in the City Clerk’s office and contains a full and detailed description of the improvements and activities to be provided, the boundaries of the Area, and the proposed assessments to be levied upon the businesses within the Area for the fiscal year 2023-2024.

SECTION 6. Should the proposed annual assessment for the fiscal year 2023-2024 be approved, it is the intent that all businesses pay their annual assessment when they obtain, renew or change their businesses license with the City of Glendora.

SECTION 7. The City Council shall not exempt a business recently established in the Area from the levy of the assessments as allowed in Streets & Highways Code Section 36531.

Item #20. Page 10
Meeting Date: 3/28/2023 / Packet Page #: 710
Resolution CC 2023-XX Page 3 of 9
SECTION 8. The City Council hereby sets a public meeting on May 9, 2023 at 7:00 p.m. at the City Council Chambers within City Hall located at 116 E. Foothill Boulevard, Glendora California, 91741. At that time the City Council shall allow public testimony regarding the 2023-2024 proposed work plan and proposed fiscal year 2023-2024 assessments of businesses within the Area.

SECTION 9. The City Council hereby sets a public hearing on May 23, 2023 at 7:00 p.m. at the City Council Chambers within City Hall located at 116 E. Foothill Boulevard, Glendora California, 91741. At the public hearing, the City Council shall hear and consider all protests against the establishment of the assessment or the furnishing of specified types of improvements or activities within the Area. A protest may be made orally or in writing by any interested person. Any protest pertaining to the regularity or sufficiency of the proceedings shall be in writing and shall clearly set forth the irregularity or defect to which the objection is made.

Every written protest shall be filed with the City Clerk at or before the time fixed for the public hearing. The City Council may waive any irregularity in the form or content of any written protest and at the public hearing may correct minor defects in the proceedings. A written protest may be withdrawn in writing at any time before the conclusion of the public hearing. Each written protest shall contain a description of the business in which the person subscribing the protest is interested sufficient to identify the business and, if a person subscribing is not shown on the official records of the city as the owner of the business, the protest shall contain or be accompanied by written evidence that the person subscribing is the owner of the business. A written protest which does not comply with this section shall not be counted in determining a majority protest.

If written protests are received from the owners of businesses in the proposed area which will pay 50 percent or more of the assessments proposed to be levied and protests are not withdrawn so as to reduce the protests to less than that 50 percent, no further proceedings to levy the proposed assessment, as contained in the resolution of intention, shall be taken for a period of one year from the date of the finding of a majority protest by the city council. If the majority protest is only against the furnishing of a specified type or types of improvement or activity within the area, those types of improvements or activities shall be eliminated.

At the conclusion of the public hearing to establish the assessment for the fiscal year 2023-2024, the City Council may adopt, revise, change, reduce, or modify the proposed assessment or the type or types of improvements and activities to be funded with the revenues from the assessments.

However, proposed assessments may only be revised by reducing any or all of them.

SECTION 10. The City Clerk is hereby directed to mail a complete copy of this resolution of intention and a cover letter advising that the City Council has been requested to set the fiscal year 2023-2024 annual assessment as permitted under the California Streets and Highways Code by first-class mail to each business owner in the Area within seven days of the City Council's adoption of this Resolution of Intention. The cover letter shall further advise that a public meeting date has been set where the City Council shall allow public testimony regarding the proposed assessments of businesses within the Area. The cover letter shall further advise that a public hearing date has been set for the City Council to hear oral and written testimony from interested parties and at the end of that public hearing the City Council shall determine if there is sufficient protests equaling 50 percent or more of the assessments proposed to be levied.

Item #20. Page 11
Meeting Date: 3/28/2023 / Packet Page #: 711
Resolution CC 2023-XX Page 4 of 9
SECTION 11. The City Clerk is hereby directed to give notice of said public meeting and public hearing by causing this Resolution of Intention to be published once in a newspaper of general circulation in the City of Glendora not less than seven days before the public hearing.

In addition, the City Clerk shall give joint notice of said public meeting and hearing as provided for under Government Code (Section 54954.6) as follows: The joint notice of both the public meeting and the public hearing shall be accomplished by placing a display advertisement of at least one-eighth page in a newspaper of general circulation for three weeks pursuant Gov’t Code Section 6063 and by a first-class mailing to those interested parties who have filed a written request with the local agency for mailed notice of public meetings or hearings on new or increased general taxes. The public hearing shall take place no earlier than seven days after the public meeting. The public hearing shall take place no earlier than 45 days after the first publication of the joint notice.

SECTION 12. Interested persons may contact Valerie Velasquez, Economic Development and Housing Manager, 116 E. Foothill Blvd., Glendora CA 91741, Telephone Number 626-914-8292, to receive additional information about the assessment. Protests against the proposed assessment shall be mailed or delivered to: City Clerk, City of Glendora, 116 E.

Foothill Boulevard, Glendora, California, 91741.

SECTION 13. The Mayor shall sign this Resolution and the same shall take effect upon adoption of this Resolution and shall be enforced in accordance with the terms and conditions thereof.

APPROVED and PASSED this _____day of _________, 2023.

City Council of Glendora, California
BY: ________________________________

GARY BOYER
Mayor
APPROVED AS TO FORM:
__________________________________

WILLIAM WYNDER
City Attorney
Item #20. Page 12
Meeting Date: 3/28/2023 / Packet Page #: 712
Resolution CC 2023-XX Page 5 of 9

CERTIFICATION
I, Kathleen R. Sessman, City Clerk/Communications Director of the City of Glendora, do hereby certify that the foregoing Resolution was duly adopted by the City Council of the City of Glendora at a regular meeting held on the ___ day of _____, 2023, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Dated:

KATHLEEN R. SESSMAN
City Clerk/Communications Director
Item #20. Page 13
Meeting Date: 3/28/2023 / Packet Page #: 713
Resolution CC 2023-XX Page 6 of 9
EXHIBIT A – BID AREA MAP
Item #20. Page 14
Meeting Date: 3/28/2023 / Packet Page #: 714
Resolution CC 2023-XX Page 7 of 9
Item #20. Page 15
Meeting Date: 3/28/2023 / Packet Page #: 715
Resolution CC 2023-XX Page 8 of 9
EXHIBIT B – FY 2023-2024 ASSESSMENT METHODOLOGY
Primary Businesses

1. Each “Primary Business” shall be assessed $200 per year. A “Primary Business” is the principal business at a particular address or location.

2. A “Primary Business” shall be subject to additional assessments based on the following factors:
a. “Business Category”
i. Retail and food services classified as a category 210 business pursuant to the City’s business license regulations shall be assessed $200 per year. ii. All other business categories shall be assessed $100 per year. b. “Business Location”
i. (Tier 1) Businesses with a first floor entrance or storefront, and located with an address on Glendora Avenue shall be assessed $200 per year. ii. (Tier 2)
a. Businesses with a first floor entrance or storefront, and located with an address on Foothill Boulevard shall be assessed $100 per year.
b. Businesses with a Glendora Avenue address, but without a direct entry or storefront fronting on Glendora Avenue (e.g. fronting on the Plaza) shall be assessed $100 per year.
iii. (Tier 3) Businesses with a second floor location shall have their “Primary Business” assessment reduced by $100.
iv. (Tier 4) Commercial property owners subject to the business license tax, and without a physical office location in the BID, shall not be assessed a Business Location component as part of their annual assessment.

Secondary Businesses

1. Each “Secondary Business” at a particular address or location shall be assessed $100 per year. A “Secondary Business” is a business that, operates at the same location, but is subordinate to a “Primary Business.”
$0 Assessment Businesses

1. The following businesses shall pay $0 BID assessments a. Independent Contractors including individuals working under contract for a Primary or Secondary Business, who is required to have a business license.

Examples include hair salon stylists and real estate agents. b. Businesses and apartment buildings identified in the attached map.

Item #20. Page 16
Meeting Date: 3/28/2023 / Packet Page #: 716
Resolution CC 2023-XX Page 9 of 9
Glendora Business Improvement District
$0 – Exempt Assessment Location Map
Item #20. Page 17
Meeting Date: 3/28/2023 / Packet Page #: 717
BID FY 2023-2024
Annual Plan
Community Development Department
City Council Meeting
March 28, 2023
Alycia Suniga, Management Analyst CityOfGlendora.org
Item #20. Page 18
Meeting Date: 3/28/2023 / Packet Page #: 718
2 ANNUAL REPORT
• Annual Report required by State law and Glendora Municipal Code (GMC) • GMC requires submittal to the City Council every year by June 1st • Required to renew assessments;
• Multiple steps require early presentation:
• Budget Review
• Recommend Approval of Annual Report to City Council
• City Council reviews Annual Report and Reso of Intent to Levy • Noticing
• 2 Public Hearings
Item #20. Page 19
Meeting Date: 3/28/2023 / Packet Page #: 719
3 ANNUAL REPORT CONTENTS
• BID Boundaries:
• Activity:
• Assessment
Methodology:
• Surplus Revenue:
• Funding Sources:

No changes, boundaries remain the same.

Line item budget with costs of activity.

No changes, assessments will remain the same.

Surplus funds carry forward to cover funding gap.

In addition to assessments, revenues are
generated through event and interest earned.

Item #20. Page 20
Meeting Date: 3/28/2023 / Packet Page #: 720
4 BID BOUNDARIES Item #20. Page 21
Meeting Date: 3/28/2023 / Packet Page #: 721
5 ASSESSMENT METHODOLOGY
Methodology will remain the same as FY 2022-2023.

Primary Business
• $200 - $600
• Primary Business
• Business Category
• Business Location
Secondary
Business
• $100
• Operates at the
same location but is
subordinate to a
Primary Business
$0 Assessment
Businesses
• $0 – Zero
• Residential
• Side Streets
• Independent
Contractors
Item #20. Page 22
Meeting Date: 3/28/2023 / Packet Page #: 722
6 PROPOSED ADJUSTED BUDGET FY 2023-2024
Revenue
Assessments $52,00
Wine Walk $40,000
Chalk Festival $5,000
Interest/Misc. Income $800
Total: $97,800
Expenditures
Marketing $22,500
Landscaping $10,000
Events
Wine Walk*
Chalk Festival*
Small Business Saturday
Friday Night Twilight*
Halloween Walk
Holiday Stroll
*New Event/Service TBD
$22,000
$8,000
$4,000
$4,000
$3,500
$18,000
$50,000
Miscellaneous $10,250
Total: $152,250
Expenditures exceed revenues by
$54,450, which would be covered
by surplus funds.

Item #20. Page 23
Meeting Date: 3/28/2023 / Packet Page #: 723
7 FUND BALANCE PROJECTIONS (RESERVES)
Date Balance
06/30/2021 (actual) $116,487
06/30/2022 (actual) $147,990
06/30/2023 est. $126,000
06/30/2024 est. $71,550
Council has recommended a minimum fund balance of $10,000.

Item #20. Page 24
Meeting Date: 3/28/2023 / Packet Page #: 724
8 IMPORTANT DATES
February 2 BID Board Reviews FY24 BID budget
March 2 BID Board Approves the Annual Report
March 28 City Council adopts Resolution of Intent to Levy Assessments April 4 Resolution and Annual Report is mailed to affected businesses May 9 City Council holds a Public Meeting
May 23 City Council holds Public Hearing and Protest Votes are tabulated.

Item #20. Page 25
Meeting Date: 3/28/2023 / Packet Page #: 725
9 RECOMMENDATIONS
That the City Council:

1. Approve the FY 2023-2024 Business Improvement District Annual Report; and

2. Adopt a City Council Resolution entitled, “A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF GLENDORA, CALIFORNIA, ANNOUNCING INTENTIONS TO LEVY AND COLLECT ASSESSMENTS FOR THE FISCAL YEAR 2023-2024 FOR THE

GLENDORA VILLAGE BUSINESS IMPROVEMENT DISTRICT AS PERMITTED BY THE PARKING AND BUSINESS IMPROVEMENT AREA LAW OF 1989 (CALIFORNIA STREETS AND HIGHWAYS CODE SECTION 36500 ET SEQ).”
Item #20. Page 26
Meeting Date: 3/28/2023 / Packet Page #: 726