Glendora City Council
May 26, 2026

Glendora News: Friday, October 16, 1953
Attachment C:

Historical News Articles

Glendora Press: Sunday, March 25, 1962
Attachment C:

Historical News Articles

Glendora Community News: December 1994
Attachment C:

Historical News Articles

Glendoran Magazine: Sunday, January 1, 1995
From: Tony Leite
Sent: Wednesday, May 6, 2026 10:32 AM
To:

Subject: RE: E-Bikes and Bikes on Sidewalks
We do not have a formal “one-size-fits-all” guideline specifically on whether cities should prohibit e-bikes on sidewalks. What we have been advising more broadly is that agencies take a balanced, risk-based approach that considers local conditions, enforcement feasibility, and public safety.

A few key points based on what we’ve seen across members:
• There isn’t a clear liability advantage either way (ban vs. allow):

Prohibiting e-bikes on sidewalks can shift riders into the street, which, as your staff noted, may increase exposure depending on roadway conditions. Allowing them on sidewalks, however, creates pedestrian conflict risks. Either approach needs to be supported by reasonable safety measures. • Many cities are moving toward restrictions, especially for e-bikes:

We’ve seen some members adopt ordinances prohibiting e-bikes on sidewalks and in certain public areas, particularly where pedestrian volumes are high.

Others have taken a more targeted approach (e.g., downtown/“old town” zones). • Signage + clear rules are important:

Your idea of “walking bikes only” signage in high pedestrian areas is consistent with what other agencies are doing and can be helpful from both a safety and defensibility standpoint. • Education and enforcement matter as much as the ordinance itself:

Our newsletter articles emphasize that a comprehensive approach (education, enforcement, and clearly defined expectations) is key to reducing risk—not just the ordinance language alone. Authority Members Lead Regional Efforts on E-Bike Safety - California JPIA , Managing E-Bike and Scooter Liability - California JPIA
• Responsibility still primarily rests with the rider (and parents for minors):

Under California law, bicyclists generally have the same rights and responsibilities as drivers. Policies that reinforce yielding to pedestrians, safe speeds, and compliance expectations are important in maintaining that framework.

Practical approach we’re seeing work well:
• Restrict or prohibit e-bikes on sidewalks in high pedestrian areas (e.g., Old Town, parks, promenades) • Allow flexibility in lower-density areas where appropriate • Use clear signage and messaging (e.g., yield to pedestrians, walk bikes where posted) • Pair the ordinance with education and enforcement efforts Here is an article from Westlake Village that may be helpful: Westlake Village announces e-bicycle crackdown

E-BIKE REGULATIONS AND AMENDMENTS TO
TITLE 10 OF THE GLENDORA MUNICIPAL CODE

REQUESTED BY FREDENDALL AND ALLAWOS

PRESENTED BY POLICE AND PUBLIC WORKS

CITY COUNCIL MEETING
MAY 26, 2026

CHRIS STABIO, CAPTAIN

VALERIE VELASQUEZ-SANTOYA, ASSISTANT DIRECTOR OF PUBLIC WORKS

GLENDORA MUNICIPAL CODE (GMC)
TITLE 10: VEHICLES AND TRAFFIC
Increasing e-bike & electric scooter usage Citywide
Rise in complaints and calls for service
Concerns from schools, parents, residents,
businesses, and BID
Need to balance:
• Pedestrian safety
• Rider safety
• Enforcement practicality
• Community mobility
Seeking City Council Policy Direction
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WHY WE ARE HERE

THIS IS NOT A NEW CONVERSATION
Historical References:
• 1953: Glendora Police warn children about riding on sidewalks • 1962: Warning citations reportedly reduced complaints • 1994: Downtown enforcement on bikes, skateboards and skates • 1995: Existing GMC regulations adopted
Today's discussion reflects new technology and increased speed capabilities.

LEGISLATIVE HISTORY
1987:
1993:
1995:
1999:
2022:

Skateboards and roller skates prohibited in portions of downtown.

Bicycle riding prohibited on sidewalks citywide.

City shifted from blanket prohibitions to targeted posted restrictions.

Current GMC 10.17 adopted (next slide).

Skate park ordinance adopted at Finkbiner Park.

Safety gear and operational rules established.

California legislature amended Vehicle Code 231 to include electric bikes.

Glendora has historically adjusted regulations as transportation and recreational trends evolved.

EXISTING GMC
GMC TITLE 10 VEHICLES AND TRAFFIC
GMC 10.17 SKATEBOARDING, ROLLER-SKATING, BICYCLING

PROHIBITED IN CERTAIN DESIGNATED AREAS
• Adopted in 1995
• Addresses bicycles, skateboards and roller-skating
• Allows posted “No Riding” areas
• Includes nuisance provisions
• Current code predates modern E-bikes and electric scooters • E-bikes were added to California Vehicle Code bicycle definitions in 2022 1995 Ordinance removed prior Citywide Bicycle Prohibition.

E-BIKE CLASSIFICATIONS
Class 1
E-bike
Pedal Assist
Class 2
E-Bike
Throttle Equipped
Class 3
E-Bike
High-Speed
Pedal Assist*
Max Speed 20 MPH 20 MPH 28 MPH
Throttle No Yes No
Minimum Age None None 16 Years old
Helmet Required Under 18 Under 18 All ages
*Class 3 E-bikes are required to be equipped with a speedometer. • Some modified devices exceed legal classifications.
• Devices exceeding e-bike classifications may no longer qualify as e-bikes under State law and may be classified as motor-driven cycles, motorcycles, or other regulated vehicles requiring registration, licensing, insurance and equipment compliance.

Public Safety Activity Frequent Activity Areas

PUBLIC SAFETY CONCERNS & ACTIVITY
Increase in calls related to e-bikes:
• 2024: 93
• 2025: 150
• 2026: 110 (Jan. to April only)
16 Reported Collisions (2024 – 2026)
Increasing Trend Year-Over-Year
• Glendora Village
• Marketplace & Diamond Ridge
• Schools
• Parks
• Trails
Community Concerns Unique Village Conditions

COMMUNITY CONCERNS
• Excessive speed
• Failure to yield
• Sidewalk conflicts
• RIding against traffic flow
• Youth riders
• Modified devices
• Stunt riding / reckless riding
• Unsafe scooter operation
• Trail conflicts
• Narrow travel lanes
• Diagonal parking
• Outdoor dining parklets
• Pedestrian activity
• Special events
• Senior Visitors
Need: Balance pedestrian safety, rider safety and accessibility.

WHAT ARE OTHER CITIES DOING?
Huntington Beach
• Diversion Program
• Enforcement Authority
• Impound Authority
La Verne
• Proposed SGV Ordinance
• Trail/sidewalk considerations
• Definitions for mobility devices
Duarte
• Trail Speed Limits
• Pedestrian Yielding
• Restriction on trails
Carlsbad
• Minimum rider age
• Impound authority
• Parent accountability
Cities throughout California are evaluating similar regulations.

Some cities regulate bicycles and e-bikes similarly in pedestrian conflict areas.

JPIA GUIDANCE

RISK MANAGEMENT CONSIDERATIONS
• No "one-size fits all" approach
• High pedestrian areas may warrant restrictions
• Education and enforcement are important.
• Signage and clear expectations matter
• Balance pedestrian and rider safety.

Flexibility may be appropriate depending on area and conditions.

Targeted restrictions may be more appropriate than Citywide prohibitions.

SIDEWALK RIDING

SCHOOL AREAS

TRAILS & PARKS

YOUTH SAFETY

ENFORCEMENT

EDUCATION & DIVERSION
🪧 SIGNAGE & AWARENESS

POLICY CONSIDERATIONS

SIDEWALK RIDING CONSIDERATIONS
Should bikes and scooters be permitted on sidewalks?
Option A • Allow riding on sidewalks Citywide
• Require yielding to pedestrians
Option B • Restrict bikes in high pedestrian areas only.

Glendora Village • Marketplace/Diamond Ridge • School
Frontages • Parks • Playgrounds • Events • Natural Trails Option C • Establish “Walk Bikes Only” zones
Option D • Reduce speed requirements when passing
pedestrians
Balance pedestrian safety & rider safety.

UNSAFE RIDING & RESTRICTED AREAS
Potential Unsafe Riding Regulations
• Riding against traffic flow
• Unsafe speed for conditions
• Stunt riding / reckless operation
• Failure to yield to pedestrians
• Carrying passengers when not designed
for passengers
Potential Restricted Areas
• Glendora Village
• School frontages
• Parks & playgrounds
• Marketplace / Diamond Ridge
• Natural Trails
Staff seeking Council direction regarding operational restrictions.

Urban Trails Natural Trails

TRAILS DISCUSSION
• Speed Differentials
• Yielding Requirements
• Shared Use Safety Concerns
• Commuter / Recreation
• Potentially Appropriate for e-Bikes
• Speed Differentials
• Yielding Requirements
• Shared Use Safety Concerns
• User / Safety Conflicts
• Erosion Concerns
Agencies are evaluating restrictions on natural trails.

Different trail types may warrant different regulations.

EDUCATION & DIVERSION
Education Elements:
• 1-Hour Classroom
• 1-Hour Bike Safety Course
• Parent Participation Required for Minors
Focus on education and behavior correction.

School coordination opportunities.

Citation Education
Program
Citation
Dismissed
Potential Ordinance Components
❑ Definitions
❑ Sidewalk (unsafe riding) regulations
❑ Trail restrictions
❑ Yield requirements
❑ School area considerations

FUTURE ORDINANCE COMPONENTS
❑ Signage standard
❑ Diversion program
❑ Enforcement authority
❑ Impound authority
❑ Public education outreach
Receive Council direction
Prepare draft ordinance
Coordinate with schools / stakeholders
Develop signage / public education plan
Return to City Council for Approval
Next Steps:

COUNCIL DIRECTION
COUNCIL DIRECTION: SIDEWALKS & PUBLIC AREAS

1. Should bicycles and e-bikes be permitted on sidewalks citywide?

2. Should restrictions apply in high pedestrian activity areas?

3. Should “Walk Bike Only” zones be established?

4. Should reduced speed requirements apply near pedestrians?

5. Should additional restrictions apply near schools, parks, shopping centers, or event areas?
COUNCIL DIRECTION: TRAILS & ENFORCEMENT

1. Should different rules apply to urban shared-use trails versus natural surface trails?

2. Should restrictions apply to certain classes of e-bikes on natural trails?

3. Should the Police Department have authority to impound unlawfully operated or non-compliant devices?

4. Should unsafe riding behaviors be specifically prohibited? COUNCIL DIRECTION: EDUCATION & FUTURE ORDINANCE

1. Should the City implement an educational diversion program for juvenile violations?

2. Should parents participate in diversion programs involving minors?

3. Should tthe City coordinate with local school districts regarding safety education?

4. Are there additional operational or enforcement considerations Council would like staff to evaluate?
RECOMMENDATION:

THAT THE CITY COUNCIL:

1. Review and discuss potential amendments to Title 10 of the Glendora Municipal Code related to electric bicycles (“e-bikes”) and other motor-assisted devices; and

2. Provide policy direction to staff regarding potential regulations, enforcement priorities, operational restrictions, educational/diversion programs, and related implementation considerations for inclusion in a future ordinance for City Council consideration.

STAFF REPORT
TO: Mayor and Council Members DATE: May 26, 2026
FROM: Finance DISTRICT(S): Citywide
SUBJECT: Annual Comprehensive Financial Report for Fiscal Year ending June 30, 2025

RECOMMENDATION
That the City Council:

1. Receive and file the Annual Comprehensive Financial Report for Fiscal Year Ending June 30, 2025.

STRATEGIC FOCUS AREAS
Goal 2: Maintain Financial Stability and Sustainability (MFSS)

EXECUTIVE SUMMARY
The Annual Comprehensive Financial Report (ACFR) is an extensive report summarizing the financial activities of the City for the fiscal year from July 1, 2024 to June 30, 2025. Badawi & Associates has completed an independent audit and issued an unmodified (“clean”) opinion on the financial statements. This is the best opinion the City can receive from its auditors. Specifically, an unmodified opinion means as a result of their examination, testing and audit procedures, Badawi & Associates concluded the financial statements fairly present the financial position of the City.

LEGISLATIVE HISTORY / PREVIOUS ACTIONS
Glendora Municipal Code 2.20.030, stipulates that the Finance Department shall prepare and present to the City Council an annual statement or report in sufficient detail to show the financial condition of the City.

DISCUSSION
The ACFR is prepared in compliance with the Governmental Accounting Standards Board (GASB) standards.

Pursuant to GASB guidelines, the City’s ACFR is divided into three sections: Introductory, Financial and Statistical.

The Introductory Section provides a brief overview of the city, economic outlook, operational controls and major initiatives.

The Financial Section which will be the primary point of discussion in this report, includes the independent auditors’ opinion letter, Management’s Discussion and Analysis (MD&A), and the Basic Financial Statements. The Management’s Discussion and Analysis (MD&A) provides a narrative of how the financial report is presented and key highlights of some of the changes in our financial position. The MD&A provides tables showing comparative information from fiscal year ended June 30, 2024, to the fiscal year ended June 30, 2025.

The Financial Section includes multiple financial statement formats, starting with the Government-Wide Financial Statements, Fund Financial Statements and Combining & Individual Fund Statements. The Government-Wide Financial Statements are intended to communicate the financial condition of the City in a manner similar to private sector reporting. The Fund Financial Statements and the Combining & Individual Fund Statements relate more closely to the budget document and the day-to-day management of the City’s resources. Below are highlights from the financial reports.

Government-Wide Financial Statement Highlights
The City's total net position grew to $230.2 million as of June 30, 2025, up from a restatement $221.4 million the prior year (the restatement reflects a new accounting requirement for reporting compensated absences), representing an improvement of $8.8 million. This growth was fueled by both the City's day-to-day operations generating more revenue than expenses and by continued investment in water infrastructure and community facilities. Several capital improvement projects were completed increasing capitalized assets over the course of fiscal year 2024-25, including Cumberland/Palomar/Lone Hill & Mauna Loa Street and water improvements, Country Club/Vista water main replacement, and South Hills/Ole Hammer/Willow Springs park improvements.

Governmental Fund Highlights
Governmental Funds include the General Fund, Special Revenue Funds, Capital Project Funds, and Debt Service Funds. As of the end of the current fiscal year, the City's governmental funds reported combined ending fund balance of $93.1 million, an increase of $2.8 million from the prior year. The General Fund ended the year with a positive fund balance increase of $3.4 million after transfers in and out.

General fund revenues came in better than budgeted in all revenue sources. Property tax revenues increased slightly relating to the steady rising home values within the City. Sales Tax continues to be a significant revenue source for the City. Sales Tax and Measures E/Z saw an increase of approximately $0.6 million from FY2024 to FY2025. Measures E/Z provide funding for programs and items to address Public Safety, Library programs, affordable housing, homelessness, citywide communication efforts and City events provided through Recreation and Human Services. Use of Money and Property exceeded budgets by $2.4 million due to recognition of unrealized gains/losses required by Governmental Accounting Standards Board Statement 31.

The transfers out from the General Fund were done in accordance with the reserve policy that was adopted in June 2020. The committed fund balance: emergency contingency reserve was established at a maximum of 45% of prior year operating General Fund expenditures and the amounts in excess of 45% at year-end were transferred per the policy to the Capital Projects Fund ($1.3 million), Pension Stabilization Fund ($0.75 million), any deficit internal service fund and towards the City’s Other Post-Employment Benefit Section 115 Trust (OPEB Trust). In this case, $0.25 million was transferred to the General Liability Fund and to the OPEB Trust. The Pension Stabilization Fund is combined with the General Fund for financial statement presentation purposes. At the June 30, 2025, the General Fund Committed Contingencies Reserve is $18.5 million. This reserve is critical for emergencies and is relied upon for cash flow needs during the year, in particular during the first six months of the fiscal year before property tax revenues are received.

The City Capital Projects Fund balance decreased by $3.3 million to $17.8 million, reflecting capital project expenditures of $3.0 million as the City continues it historic reinvestment into community infrastructure improvements. One of the major projects completed in FY 2025 was the South Hills/Ole Hammer/Willow Springs park improvements.

Business Type Activities/Proprietary Funds Highlights
Proprietary Funds include the Water funds, and the Internal Service Funds. The major fund is the Water Funds, both operations and capital.

Net position of the Water Fund, inclusive of capital assets, is $102.5 million as of June 30, 2025 (before consolidation adjustments), with unrestricted assets of $22.6 million. The Water Fund generated operating revenues of $23.2 million and incurred operating expenses of $19.7 million, resulting in operating income of $3.5 million. Non-operating revenues (net) added $1.1 million, bringing income before transfers to $4.6 million; after a transfer out of $43,447, the change in net position was $4.6 million. Of the Water Fund's $100.1 million net position, $79.9 million is invested in capital infrastructure (non-spendable) and $20.2 million is unrestricted in line with the Working Capital and Catastrophic Reserve providing a reserve equal to the cost of operations for a sixmonth period in the event of a catastrophic event. The Water Fund saw the following projects completed during FY 2024-25, Cumberland/Palomar/Lone Hill & Mauna Loa Street and water improvements, and Country Club/Vista water main replacement.

Of the Internal Service Funds, the Worker's Compensation Fund and General Liability Fund ended the year with deficit net positions, comprised of the actuarial estimated liability of open claims and judgments, both reported and those incurred but not reported (IBNR). The current cash balance of $2.3 million and $1.2 million, respectively, is sufficient for annual operating cash flow needs. Per the General Fund reserve policy, the General Liability Fund received a transfer of $0.25 million to mitigate ending the year in a deficit and to cover the FY25 operating budget.

Fiduciary Funds Highlights
Fiduciary Funds include Successor Agency Funds. The Successor Agency Funds are used primarily for debt service.

The Statistical Section is the last section of the ACFR. The Statistical Section includes data useful in analyzing the City’s financial and operational history for comparative purposes. Some of the financial statistics tracked include financial trends, revenue capacity, and debt capacity, which are useful for evaluating the City’s financial stability.

There are also demographic/economic information and operating indicators which allow the reader to understand the environment and how the financial report relates to the services provided by the City.

FISCAL IMPACT
There is no fiscal impact associated with the recommendations in this report.

ENVIRONMENTAL DETERMINATION
Not applicable.

Prepared By: Natasha Woolford, Assistant Finance Director Concurs With: Not Applicable
Reviewed By: Kyle Johnson, Finance Director/City Treasurer Certified to Availability of
Funds:

Kyle Johnson, Finance Director/City Treasurer
Approved By: Adam Raymond, City Manager
Legal Review: Danny Aleshire, City Attorney
CEQA Review: Not Applicable
Attachments
A_2025_Glendora_Annual_Comprehensive_Financial_Report.pdf B_Presentation.pdf

ANNUALCOMPREHENSIVEFINANCIALREPORT
FISCALYEARJULY1,2024THROUGHJUNE30,2025

City of
Glendora
Glendora, California
Annual Comprehensive Financial Report
For the year ended June 30, 2025
Prepared by:

Financial Department

City of Glendora
Annual Comprehensive Financial Report
For the year ended June 30, 2025
Table of Contents
Page

INTRODUCTORY SECTION
Letter of Transmittal ....................................................................................................................................................... i Elected and Appointed Officials ............................................................................................................................... vii City-Wide Organizational Chart ............................................................................................................................. viii

FINANCIAL SECTION
Independent Auditors’ Report ................................................................................................................................... 1 Management’s Discussion and Analysis .................................................................................................................. 5 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ..................................................................................................................................... 26 Statement of Activities .......................................................................................................................................... 28 Fund Financial Statements:

Governmental Fund Financial Statements:

Balance Sheet ...................................................................................................................................................... 34 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position ................................................................................. 36 Statement of Revenues, Expenditures and
Changes in Fund Balances ............................................................................................................................. 37 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and changes in Fund Balances to the Government-Wide Statement of Activities ................................................................................................................................... 38 Proprietary Fund Financial Statements:

Statement of Net Position ................................................................................................................................. 40 Statement of Revenues, Expenses and Changes in Net Position................................................................. 42 Statement of Cash Flows ................................................................................................................................... 43 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position ............................................................................................................... 45 Statement of Changes in Fiduciary Net Position ........................................................................................... 46 Notes to the Basic Financial Statements ................................................................................................................ 51 City of Glendora
Annual Comprehensive Financial Report
For the year ended June 30, 2025
Table of Contents
Page
FINANCIAL SECTION (Continued)
Required Supplementary Information:

Statements of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:

General Fund .................................................................................................................................................... 107 Defined Benefit Pension Plans:

Miscellaneous Plan
Schedule of the Changes in the Net Pension Liability and Related Ratios – Last 10 Years ................... 110 Schedule of Pension Plan Contributions – Last 10 Years ........................................................................... 112 Safety Plan
Schedule of the City’s Proportionate Share of the Net Pension Liability and Related Ratios – Last 10 Years ............................................................................................. 114 Schedule of Pension Plan Contributions – Last 10 Years ........................................................................... 116 Other Post Employment Benefit Plan:

Schedule of Changes in OPEB Liability and Related Ratios – Last 10 Years ........................................... 118

Supplementary Information:

Statements of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual:

City Capital Projects Fund .............................................................................................................................. 123 Nonmajor Governmental Funds:

Combining Balance Sheet ............................................................................................................................... 129 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ............................... 138 Statements of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual:

Special Assessments Special Revenue Fund ............................................................................................. 147 Gas Tax and TDA Special Revenue Fund ................................................................................................. 148 Parks Development Special Revenue Fund .............................................................................................. 149 Grants Special Revenue Fund ..................................................................................................................... 150 Asset Forfeiture Special Revenue Fund ..................................................................................................... 151 Transit Tax Local Prop A Special Revenue Fund ..................................................................................... 152 Supplemental Law Enforcement Services Special Revenue Fund ......................................................... 153 Transit Tax Local Prop C Special Revenue Fund ..................................................................................... 154 Housing and Community Development Act Special Revenue Fund ................................................... 155 Used Oil Block Grant Special Revenue Fund ........................................................................................... 156 Air Quality Special Revenue Fund ............................................................................................................. 157 Prop A Operations Special Revenue Fund ................................................................................................ 158 City of Glendora
Annual Comprehensive Financial Report
For the year ended June 30, 2025
Table of Contents
Page
FINANCIAL SECTION (Continued)
Supplementary Information (Continued):

Nonmajor Governmental Funds (Continued):

Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual (Continued) Affordable Housing Special Revenue Fund ................................................................................................. 159 CAL Home Prop 1C Special Revenue Fund ................................................................................................. 160 Surface Transportation Program Special Revenue Fund ........................................................................... 161 PEG Cable TV Special Revenue Fund ........................................................................................................... 162 Measure R Special Revenue Fund ................................................................................................................. 163 Beverage Recycling Grant Special Revenue Fund ....................................................................................... 164 Library Grant Special Revenue Fund ............................................................................................................ 165 Glendora Village Business Improvements District (BID) Special Revenue Fund .................................. 166 American Rescue Plan Act .............................................................................................................................. 167 Step OTS Grant Special Revenue Fund ......................................................................................................... 168 Plan Maintenance Fees Special Revenue Fund ............................................................................................ 169 Home-State Grant Special Revenue Fund .................................................................................................... 170 Housing Authority Special Revenue Fund .................................................................................................. 171 Highway Bridge Repair Special Revenue Fund .......................................................................................... 172 Measure M Special Revenue Fund ................................................................................................................ 173 Road Maintenance Rehabilitation Special Revenue Fund ......................................................................... 174 Highway Safety Improvement Program Special Revenue Fund (HSIP) ................................................. 175 Measure W Special Revenue Fund ................................................................................................................ 176 Measure H Special Revenue Fund ................................................................................................................. 177 General Plan Maintenance Fees Special Revenue Fund ............................................................................. 178 Prop 68 Parks/Water Bond Special Revenue Fund .................................................................................... 179 Stormwater Investment Special Revenue Fund ........................................................................................... 180 Energy Efficient Project Debt Service Fund.................................................................................................. 181 Pension Obligation Bonds Debt Service Fund ............................................................................................. 182 Internal Service Funds:

Combining Statement of Net Position .............................................................................................................. 184 Combining Statement of Revenues, Expenses and Changes in Net Position ............................................. 185 Combining Statement of Cash Flows ............................................................................................................... 186 City of Glendora
Annual Comprehensive Financial Report
For the year ended June 30, 2025
Table of Contents
Page
STATISTICAL SECTION (Unaudited)
Description of Statistical Section Contents ......................................................................................................... 189 Financial Trends:

Net Positions by Component.......................................................................................................................... 190 Changes in Net Position .................................................................................................................................. 192 Fund Balances of Governmental Funds ........................................................................................................ 196 Changes in Fund Balances of Governmental Funds ................................................................................... 198 Revenue Capacity:

Taxable Sales by Category .............................................................................................................................. 200 Tax Revenue by Source Governmental Funds ............................................................................................. 202 Principal Sales Tax Remitters ......................................................................................................................... 203 Assessed Value and Estimated Actual Value of Taxable Property ........................................................... 204 Direct and Overlapping Property Tax Rates ................................................................................................ 206 Principal Property Taxpayers ......................................................................................................................... 208 Property Tax Levies and Collections ............................................................................................................. 209 Debt Capacity:

Ratios of Outstanding Debt by Type ............................................................................................................. 210 Ratios of Bonded Debt Outstanding.............................................................................................................. 211 Legal Debt Margin Information ..................................................................................................................... 212 Pledged Revenue Coverage ............................................................................................................................ 214 Demographic and Economic Information:

Demographic and Economic Statistics .......................................................................................................... 215 Principal Employers ........................................................................................................................................ 216 Full-Time Equivalent City Employees by Function/Program .................................................................. 218 Operating Information:

Capital Asset Statistics by Function/Program ............................................................................................. 220 Performance Indicators ................................................................................................................................... 222 May 12, 2026
Honorable Mayor, City Council and Citizens of the City of Glendora:

It is a pleasure to submit the Annual Comprehensive Financial Report (ACFR) of the City of Glendora for the fiscal year ended June 30, 2025. The report and accompanying independent audit are published pursuant to State law and the requirements of Sections 2.08.070 and 2.20.030(2) of the Glendora Municipal Code. The financial statements are presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with Generally Accepted Auditing Standards (GAAS) by an independent auditing firm of licensed certified public accountants.

While traditionally addressed to the governing legislative body of the City, this report is also intended to provide relevant financial information to the citizens of the City of Glendora, City staff, creditors, investors and other concerned readers. We encourage all readers to contact the Finance Department with any questions or comments concerning this report.

Purpose and Management Responsibility
The report consists of management’s representations concerning the finances of the City of Glendora. Management assumes full responsibility for the completeness and reliability of all the information presented. To provide a reasonable basis for making these representations, management of the City of Glendora has established a comprehensive internal control framework designed to both protect the government’s assets from loss, theft or misuse and to compile sufficient reliable information for the preparation of the financial statements in conformity with GAAP. The cost of internal controls should not outweigh their benefits. As such, the City of Glendora’s framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement.

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 i
for the fiscal year ended June 30, 2025. 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 trash collection services through a contracted third party.

Glendora is a family-friendly community with a population of approximately 50,000. 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 14 consecutive years (2012 - 2025).

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 ii
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, 2025. 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
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

8.19% in the 2025 tax year. Median home prices reached $945,000, with average sales price at $1,043,570. The value and sales price of homes increased from 2024 to 2025 however the total volume of homes sold remains below 2022 and 2023 levels. Interest rates continue to remain high, which continues to make borrowing expensive, impacting housing demand. With 83.4% of the City’s property values made up of residential homes, the City continues to expect stable revenue from the real estate market.

Sales Tax continues to be a significant revenue source for the City. Sales Tax and Measures E/Z saw an increase of approximately $0.6 million from FY2024 to FY2025. As the City heads through 2026 and 2027, overall consumer spending is projected to remain steady with minor growth in Sales Tax and Measures E/Z revenues related to the inflationary cost of goods. The City uses funding from Measures E/Z for programs and items to address public safety, homelessness, library programs (due to a decrease in grant funding outside of the City’s control), economic development and affordable housing, streets, citywide communication efforts and City events provided through Recreation and Human Services.

The cost of supplies, materials, and services continue to increase due to changing federal policies and priorities associated with tariffs and inflation. Transfers totaling $2.5 million were made to the City Capital Projects Fund, Pension Stabilization Fund, Other Post-Employment Benefit Reserve, 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.
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Government-wide expenditures totaled $81.8 and $79.4 million for the years ended June 30, 2025, and 2024 respectively. The increase in overall expenditures is primarily due to the investment in retaining/recruiting employees, a hardening insurance market, additional consultant services to help facilitate development within the City, and increased service needed to implement the memorandum of understanding (MOU) with the Glendora Unified School District. The City has added job classifications in the Community Development Departments’ Building Division to enhance customer service, project intake, and inspection programs. The Recreation and Human Services Department added part-time hours to address new responsibilities related to the MOU with Glendora Unified School District, investment in proactive park maintenance/care, and additional programming available at Louie Pompei Park. All of the position changes continue to enhance the City's ability to address community needs in conjunction with the City’s strategic plan and biennial community survey.

On June 10th, 2025, the Glendora City Council members approved the FY 2025-26 & 2026-27 Two-Year Budget. The approved budget was balanced with the City continuing to provide the same level of services for 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 multi-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 FY 2025-2026 & FY 2026-2027 Two-Year Budget.

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 15 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 2023-2025 Two-Year Strategic Plan (and continues to do so under the 2025-2027 Strategic Plan). Guiding the City’s efforts during fiscal year 2024-2025 were seven individual goals:

Implement strategic economic development, maintain financial stability and sustainability, enhance employee development and retention, enhance and modernize the organization, improve and maintain the City’s infrastructure and facilities, implement strategic homelessness solutions, and enhance community engagement and presence.

Several capital improvement projects were completed over the course of fiscal year 2024-25, including Cumberland/Paloma/Lone Hill & Mauna Loa Street and water improvements, Country Club/Vista water main replacement, and South Hills/Ole Hammer/Willow Springs park improvements. The City’s Five-Year Capital Improvement Program included in the FY 2025-27 Adopted Two-Year Budget totals $108,328,533 including $22,268,946 in ongoing projects from prior years and $86,059,587 of new project expenditures. Years 1 and 2 ($44,293,765) of the plan are budgeted and programmed and years 3 through 5 still require funding sources 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 $ 3,848,389
Parks $ 4,704,400
Stormwater $ 25,005,692
Streets $ 23,234,875
Streets and Water $ 36,549,828
Water $ 14,985,349
The FY 2025-27 Adopted Two-Year Budget Capital Improvement Plan continues the City’s aggressive capital project schedule dedicating resources to maintaining our streets, water systems, stormwater systems, and parks. A few key capital projects included in this budget include Finkbiner Park Stormwater Capture Project, South Hills Bike Park, People Movement Project, and Colorado and Cypress Water and Streets Projects. These investments are about resilience and readiness for the future.

At the same time, Glendora is facing major long-term needs such as, aging city facilities, streets and significant water system improvement requirements as well as continuing efforts to address v
homelessness. The City remains dedicated to identifying funding to improve the pavement condition of the streets and investing in services and partnerships that connect people to housing and support, while keeping public spaces safe and accessible. The City has made and continues to make generational investments in infrastructure. Previous efficiency and cost savings measures has allowed the City to reinvest these funds in proactive maintenance of facilities and streets at more than $1.75 million annually from base levels in 2018. The City will keep supporting local economic vitality through business-focused initiatives and by encouraging responsible private investment, while carefully prioritizing future improvements to protect core services as costs rise and revenues fluctuate.

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, 2023. This was the 27th year within the last 28 years the government has received this prestigious award (in 2006 and 2024 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.

Our current ACFR continues to be prepared to meet the requirements for the Certificate of Achievement, however, like 2006 and 2024 the City has not submitted to the GFOA due to new enterprise resource planning system implementations. 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, 2023.

This was the fifth year the City was awarded for this achievement within the last five years (the City has received this award every year since its first submission for the fiscal year ended June 30, 2019, except for 2024 and 2025 as noted above). The City has completed the system conversions as of June 2025 and intends to submit for awards again for the fiscal year ended June 30, 2026.

The preparation and publication of this report was made possible by the dedicated service of the entire Finance Department under the leadership of Deputy City Manager, Marie Ricci, Finance Director/City Treasurer, Kyle Johnson and Assistant Director-Finance, Natasha Woolford.

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 Kyle Johnson
City Manager Finance Director/City Treasurer
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ADVISORY BODIES
• Community Services Commission •
• Planning Commission • Board of Library Trustees •
• Water Commission • Business Improvement District Advisory Board •

APPOINTED OFFICIALS & DEPARTMENT HEADS
Adam M. Raymond..................................................................................................City Manager Moises Lopez…........................................................................................Assistant City Manager Marie Ricci…...............................................................................................Deputy City Manager Kathleen R. Sessman...........................................................City Clerk/Communications Director Kyle Johnson…...........................................................................Finance Director/City Treasurer Sam Robbin................................................................................Information Technology Director Mike Randazzo...........................................................................................................Police Chief Jeff Kugel.................................................................................Community Development Director Vacant….....................................................................................................Public Works Director Vacant……............................................................................................................Library Director Annie Warner....................................................... Interim Recreation & Human Services Director Mendell Thompson

COUNCIL MEMBER
Shaunna Elias

COUNCIL MEMBER
Michael Allawos

MAYOR PRO TEM
Karen Davis

MAYOR PRO TEM
David Fredendall
MAYOR
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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, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the 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, 2025, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (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.

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

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

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 5-20 and 107-119, 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.
2 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 May 12, 2026, 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
Emeryville, California
May 12, 2026
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4 City of Glendora
Management’s Discussion and Analysis (MD&A) (Unaudited) For the Year Ended June 30, 2025
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, 2025. 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
The City of Glendora closed fiscal year 2024-25 in a strong financial position. Think of the City's finances like a household balance sheet, what you own minus what you owe equals your "net worth." For the City, that figure is called net position, and it grew to $230.2 million as of June 30, 2025, up from a restated $221.4 million the prior year, an improvement of $8.8 million. This growth was fueled by both the City's day-to-day operations generating more revenue than expenses to maintain established reserve policies, and by continued investment in streets, water, and parks infrastructure. The General Fund, the City's only discretionary funding source for everyday services like police, parks, library services, planning, building, engineering and general government services (i.e. City Manager, City Clerk, Finance and Human Resources, etc.), ended the year with a positive increase of $3.4 million, and the City's water utility revenues continued to cover expenditures and provide for capital improvement projects, growing its net worth to $100.1 million (the majority of which non-spendable and invested in capital assets).  Your Tax Dollars Worked Hard — and the City Spent Them Wisely The largest source of revenue for the City continues to be the taxes residents and businesses generate every day. Sales taxes — collected every time you shop in Glendora — brought in $19.1 million, and property taxes added another $18.8 million. Together, these two sources alone account for the majority of what funds police, parks, library services, planning, building, engineering and general government services).  The City Invested Reserves Wisely and Facility Rentals were Popular One of the biggest positive changes from the prior year was how much the City earned simply by investing its reserve funds wisely. The City brought recognized $6.3 million in revenue from investments and facility rentals in FY 2024-25, a significant jump compared to prior years. Additionally, as City investments have matured, they have been reinvested in higher interest rate investments resulting in a smaller unrealized loss than reported in FY2023-24 (unrealized gains/losses are reported in accordance with Governmental Accounting Standards Board statement 31).
 The City Invested in Your Neighborhoods — Roads, Parks, and Water A major reason the City's overall financial position grew is that it continued to invest heavily in physical improvements — the things you can see and use. Total City-owned assets like roads, buildings, water pipes, and parks grew to $182.1 million in FY 2024-25, up from $178 million just two years prior.

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5 Glendora is making historic capital commitments to improve the community. The City adopted a two-year budget on June 10, 2025, that continues this commitment to infrastructure investment, with the General Fund remaining balanced and meeting all reserve policy requirements.

The water utility had a strong year as well with operating revenues of $23.2 million exceeding operating expenses of $19.7 million. The Water Fund's net position grew to over $100 million ($80 million of which is non-spendable as investments in capital assets), reflecting years of investment in pipes, pumps, and infrastructure to keep water flowing to all customers.
 The City Kept Spending Under Control — Even as Costs Rose Running a City is expensive, and costs have gone up across the board, from employee salaries to insurance premiums to the price of materials. The City has seen increases in mandatory police officer training costs, building inspection services, and parks and landscape maintenance.

Despite these pressures, the City managed its budget carefully. The General Fund, the only discretionary source of funding that pays for day-to-day services ended the year with a positive fund balance of $42.4 million, up from $39 million the prior year. The fund balance is broken down into different categories Non-Spendable ($4.2 million), Restricted ($5.8 million), Committed ($18.5M), Assigned ($13.8 million) and Unassigned ($0.06 million).

The City maintains a formal emergency reserve (Committed Category), money set aside specifically for unexpected events like natural disasters or economic downturns. As of June 30, 2025, that reserve stood at $18.5 million, equal to 45% of prior year operating expenditures, exactly in line with the City Council's adopted reserve policy.
 One Accounting Adjustment You Should Know About
You may notice a reference to a "restatement" of $1.5 million in the financial report. This reflects a new accounting rule called GASB Statement No. 101, which changed how governments must track and report employee vacation and sick leave balances. The City implemented this new rule in FY 2024-25, which required a one-time adjustment to prior year numbers. GASB or Governmental Accounting Standard Board statements are national governmental accounting standards that impact the whole country.  The Bigger Picture: A Decade of Rebuilding Pays Off
Perhaps the most important context for understanding this year's financial highlights is the journey that got us here. Over the past decade, Glendora restored its financial stability through voter-approved sales tax measures (Measures E and Z), pension restructuring through the 2019 Pension Obligation Bonds, and stronger reserve and capital funding policies.

These reforms earned the city a AAA bond rating — the highest possible — meaning lenders and investors consider Glendora one of the most financially sound cities in California. That rating matters to you as a resident because it means the city can borrow money at lower interest rates when needed for major projects, saving taxpayer dollars in the long run.

The city remains committed to fiscal discipline while continuing to invest in the services and infrastructure that make Glendora a great place to live.
6 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.

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, 2024, 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.

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7 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 43 individual 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 Self-Insurance, 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 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 postemployment 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. Everything the City owns, everything it owes, and everything it earned or spent during the year. It combines both the day-to-day operations (like police, parks, and roads) and the City's water utility into one big picture. 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 8 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, the overall financial position improved. The City's total net position, what it owns minus what it owes, grew to $230.2 million as of June 30, 2025. This is an improvement from the restated beginning net position of $221.4 million, representing an $8.8 million gross increase, or a $7.3 million net increase after accounting for a one-time accounting adjustment. For comparison, in FY 2023-24, the City's net position was $222.9 million, which had grown primarily because of a large jump in capital projects, things like the Washington Elementary Crosswalk improvements and the Louie Pompei Park Shade Structure and Playground Resurfacing. This year, the city continued building on that momentum with strong revenues and continued infrastructure investment.

1. Governmental Activities
Governmental activities cover the City's core public services: police, parks and recreation, the library, public works, and general administration. Think of this as the "public services" side of the City's budget.

Total revenues (including taxes and grants) for governmental activities were $65.8 million, while total expenses were $61.3 million, leaving a surplus of approximately $4.5 million after transfers. Sales taxes remained the single largest revenue source at $19.1 million (45.2% of total tax revenues), reflecting continued consumer spending activity in Glendora. Property taxes contributed $18.8 million, supported by continued appreciation in Glendora home values. Use of money and property, essentially interest earned on the City's investments, contributed $6.3 million, a significant revenue source reflecting the City's prudent investment of its cash reserves and popular facility rentals in FY 2024-25. Additionally, as City investments have matured, they have been reinvested in higher interest rate investments resulting in a smaller unrealized loss than reported in FY2023-24 (unrealized gains/losses are reported in accordance with Governmental Accounting Standards Board statement 31).

On the expense side, Public Safety (police) remained the largest cost at $26.2 million, followed by Public Works at $16.1 million, General Government at $8.0 million, Community Services at $7.1 million, Library at $2.5 million, and Interest on Long-Term Debt at $1.3 million. Compared to FY2023-24, total governmental expenses decreased from $60.1 million to $61.3 million, a modest increase of approximately $1.2 million, primarily reflecting ongoing inflationary pressures on personnel and operating costs.

2. Business-Type Activities (Water Utility)
The City's Water Enterprise Fund, which operates Glendora's water system like a self-supporting utility, had an excellent year. Water revenues totaled $23.2 million against expenses of $20.6 million, generating operating income of $2.6 million. Additional investment income of $1.6 million further boosted the Water Fund's performance. After a small transfer out of $43,450 (for energy efficiency lease payments), the Water Fund's net position increased by $4.2 million. The Water Fund's total net position (after consolidation adjustments) stands at $100.1 million, up from a restated $95.9 million the prior year. Of the Water Fund's $100.1 million net position, $79.9 million is non-spendable and invested in capital infrastructure (pipes, pumping stations, reservoirs), and $20.2 million is unrestricted, available for ongoing operations and future capital needs.

By far the largest portion of the City's net position, $167.8 million, or 72.9%, 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.

Capital Assets — The City Invested in your Community.

The City's total investment in physical assets, roads, buildings, water pipes, parks, and equipment, grew to $182.1 million om $178.1 million in the prior year, an increase of $4.0 million (2.3%). This means the City is actively maintaining and improving the infrastructure used every day. 9 During FY 2024–25, the City of Glendora completed several major capital projects, including the Cumberland Rd., Palomar Dr., Lone Hill Ave., Amelia Ave., Country Club Dr., and Country Club Vista St. Water and Street Improvements Project. The City's 2025 Pavement Management Program update, presented to the City Council in December 2025, confirmed that Glendora's streets have maintained a consistent "Fair" condition rating with a Pavement Condition Index of 63.2, and the City continues to invest in road rehabilitation as a top priority. These completed improvements were subsequently capitalized and added to the City’s permanent assets.

Pension-Related Items —The City implemented no changes to the discount rate during the measurement period (June 30, 2024), which remained at 6.90%. The net pension liability for the miscellaneous plan decreased to $5.1 million from $6.8 million in the prior year and the safety plan decreased to $8.0 million from $8.8 million in the prior year, reflecting favorable CalPERS investment returns of $11.3 million during the measurement period.

The following table reflects the Summary of Net Position for the fiscal year ended June 30, 2025, with the comparative data for the fiscal year ended June 30, 2024.

Changes in Net Position – In fiscal year 2024-2025, the City's governmental activities total revenues and transfers of $65.8 million exceeded expenses of $61.3 million by $4.5 million, resulting in a positive change in net position.

This compares to the prior fiscal year's positive change of $6.0 million, representing a decrease of $1.5 million in the year-over-year improvement. The city's Water Enterprise Fund (the only business-type activity) had an outstanding year in FY 2024-25. Total program revenues from business-type activities were $23.2 million, while total expenses were $20.6 million, producing a net operating surplus of $2.6 million before general revenues. When combined with general revenues of $1.6 million (primarily investment income) and net transfers out of ($43,450), the total change in business-type activities net position was a positive $4.2 million. This compares favorably to the prior year's positive change of $2.7 million, an improvement of $1.5 million. Further analysis is provided within the governmental and business-type activities sections on the following pages. 2025 2024 2025 2024 2025 2024
Assets:

Current and other assets $ 122,015,622 $ 122,441,965 $ 33,548,595 $ 31,268,035 $ 155,564,217 $ 153,710,000 Capital assets 89,949,216 86,517,476 92,144,232 91,580,382 182,093,448 178,097,858 Total assets 211,964,838 208,959,441 125,692,827 122,848,417 337,657,665 331,807,858 Deferred Outflows of Resources:

Pension related items 10,829,293 17,714,166 1,463,838 2,262,820 12,293,131 19,976,986 OPEB related items 587,639 738,856 277,138 225,486 864,777 964,342 Deferred charges on refunding - - 780,050 853,588 780,050 853,588 Total outflows of resources 11,416,932 18,453,022 2,521,026 3,341,894 13,937,958 21,794,916 Liabilities:

Current liabilities 14,787,138 14,140,832 6,321,385 6,861,895 21,108,523 21,002,727 Long-term liabilities 62,360,496 65,387,125 19,842,801 21,630,911 82,203,297 87,018,036 Total liabilities 77,147,634 79,527,957 26,164,186 28,492,806 103,311,820 108,020,763 Deferred Inflows of Resources:

Pension related items 5,461,383 6,886,134 - 36,903 5,461,383 6,923,037 OPEB related items 4,155,227 5,382,014 1,959,637 1,642,493 6,114,864 7,024,507 Related to leases 6,527,829 8,702,838 - - 6,527,829 8,702,838 Total inflows of resources 16,144,439 20,970,986 1,959,637 1,679,396 18,104,076 22,650,382 Net position:

Net investment in
capital assets 87,953,205 84,521,465 79,877,492 79,387,180 167,830,697 163,908,645 Restricted 31,267,812 28,854,649 - - 31,267,812 28,854,649 Unrestricted 10,868,680 13,537,406 20,212,538 16,630,929 31,081,218 30,168,335 Total Net Position $ 130,089,697 $ 126,913,520 $ 100,090,030 $ 96,018,109 $ 230,179,727 $ 222,931,629 City of Glendora
Governmental Activities Business-Type Activities Total
Summary of Net Position
As of June 30, 2025 and 2024
10 Total governmental activities expenses were $61.3 million in FY 2024-25, an increase of $1.2 million from the prior year's $60.1 million. The net increase was driven by general government, with increased administrative costs, technology investments, and personnel costs from MOU negotiations, public works, with an increase in street maintenance, infrastructure depreciation, and capital project-related costs. These expenses were partially offset by public safety reductions in one-time costs from prior year as well as continued staff vacancies partially offset by salary increases.

Additionally, the governmental activities net position included a restatement of ($1,372,414) to the beginning balance due to the implementation of GASB Statement No. 101, Compensated Absences, which changed how the City recognizes its liability for employee leave balances. this restatement, the beginning net position was adjusted from $126.9 million to $125.5 million, and the ending net position was $130.1 million.

A large portion of the governmental activities net position is restricted for specific purposes such as $14.2 million for public works and capital projects (restricted transportation and road rehabilitation fund balances from Measure M, RMMA/SB1, and other intergovernmental revenues) and $15.2 million for community services (Growth in Prop A, Prop C, Measure R transit tax fund balances and housing authority restricted asset).

The governmental activities also reported an unrestricted net position of $10.9 million, a decrease from the prior year's $13.5 million. This decrease is due to the combined effects of the GASB 101 restatement and movement the capitalization of assets increasing the Net Investment in Capital Assets by $3.4 million.

The business-type activities unrestricted net position totaled $20.2 million at the end of FY 2024-25, an increase from the prior year's $16.6 million. These funds will be used for the continued operations and maintenance of the City's water utility, ongoing infrastructure improvement projects and maintaining the Water Operations Working Capital and Catastrophic Event Reserve.

By far the largest portion of the City's total net position — $167.8 million, or 72.9% — reflects its net investment in capital assets (land, intangibles, infrastructure, buildings and improvements, and equipment) less any related outstanding debt used to acquire those assets. This compares to $163.9 million (73.5%) in the prior year, an increase of $3.9 million reflecting the completion and capitalization of street, park, and water infrastructure projects during the fiscal year.

Total restricted net position was $31.2 million, an increase from the prior year's $28.9 million, reflecting growth in restricted transportation, community services, and capital project fund balances.

Total unrestricted net position was $31.1 million, compared to $30.2 million in the prior year. The unrestricted balance continues to be impacted by GASB 68 and 75 compliance, which requires the City to record pension and OPEB-related liabilities in the government-wide statements. 11 Governmental Activities
Governmental Activities - Governmental activities reflect an increase of $4.6 million in net position for fiscal year 2024-25. 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 2023-2024.
2025 2024 2025 2024 2025 2024
Program Revenues:

Charges for services $ 8,223,695 $ 7,013,952 $ 23,227,285 $ 20,486,997 $ 31,450,980 $ 27,500,949 Operating grants and contributions 6,645,493 7,549,062 - 30,856 6,645,493 7,579,918 Capital grants and contributions 1,710,765 2,683,050 - - 1,710,765 2,683,050 Total program revenues 16,579,953 17,246,064 23,227,285 20,517,853 39,807,238 37,763,917 General Revenues:

Property taxes 18,846,064 17,935,620 - - 18,846,064 17,935,620 Transient occupancy taxes 220,608 205,637 - - 220,608 205,637 Sales taxes 19,066,825 19,039,035 - - 19,066,825 19,039,035 Franchise taxes 3,216,925 2,958,062 - - 3,216,925 2,958,062 Business license taxes 100,180 - - - 100,180 - Other taxes 753,562 - - - 753,562 - Motor vehicle in lieu - unrestricted 82,783 64,856 - - 82,783 64,856 Use of money and property 6,189,356 6,704,170 1,621,313 1,808,685 7,810,669 8,512,855 Other 707,974 1,908,141 - - 707,974 1,908,141
Total general revenues 49,184,277 48,815,521 1,621,313 1,808,685 50,805,590 50,624,206 Program Expenses:

General government 8,029,058 6,655,591 - - 8,029,058 6,655,591 Public safety 26,225,348 28,103,868 - - 26,225,348 28,103,868 Community services 7,099,410 6,462,850 - - 7,099,410 6,462,850 Library 2,530,281 2,705,217 - - 2,530,281 2,705,217
Public works 16,068,397 14,790,895 - - 16,068,397 14,790,895 Interest and fiscal charges 1,306,595 1,355,610 - - 1,306,595 1,355,610 Water - - 20,603,129 19,358,628 20,603,129 19,358,628
Total expenses 61,259,089 60,074,031 20,603,129 19,358,628 81,862,218 79,432,659 Excess(Deficiency) Before Transfers 4,505,141 5,987,554 4,245,469 2,967,910 8,750,610 8,955,464 Transfers 43,450 233,079 (43,450) (233,079) - - Change in Net Position 4,548,591 6,220,633 4,202,019 2,734,831 8,750,610 8,955,464 Net Position - Beginning of Year 126,913,520 120,692,887 96,018,109 93,283,278 222,931,629 213,976,165 Restatements (1,372,414) - (130,098) - (1,502,512)
Net Position - Beginning of Year, as restated 125,541,106 120,692,887 95,888,011 93,283,278 221,429,117 213,976,165 Net Position - End of Year $ 130,089,697 $ 126,913,520 $ 100,090,030 $ 96,018,109 $ 230,179,727 $ 222,931,629 City of Glendora
Statement of Changes in Net Position
With comparative data for fiscal year ended June 30, 2024 Fiscal Year Ended June 30, 2025
Governmental Activities Business-Type Activities Total
12 Total program revenues from governmental activities were $16.6 million in fiscal year 2024-25, compared to $17.2 million in the prior year, a decrease of approximately $0.6 million.  Charges for Services totaled $8.2 million (49.6% of program revenues), which includes licenses and permits, plan check fees, recreation fees, police special service fees, and other revenues.  Operating Grants and Contributions totaled $6.6 million (40.1%), including restricted revenues such as Gas Tax, Asset Forfeitures, and Federal/State Grants.
 Capital Grants and Contributions totaled $1.7 million (10.3%).

General revenues of $49.2 million funded the remaining 75% of governmental services not covered by program revenues.

Business-Type activities net position was $96.0 million, an increase of $4.1 million from the prior fiscal year’s net position. Total program revenues from Business-Type Activities were $23.3 million. Total expenses for the Business-Type activities were $20.6 million for fiscal year 2024-25. The increase in net position was income from sales over operating expenditures.

GASB 101 Restatement — The City adopted GASB Statement No. 101, Compensated Absences, during fiscal year 2024-25, which resulted in a restatement of beginning net position. Governmental activities beginning net position was reduced by $1.37 million and business-type activities by $0.13 million to reflect previously unrecognized compensated absence liabilities.

Revenue Highlights
Total revenues received by the City's governmental funds were $65.9 million in fiscal year 2024-25, an increase of approximately $0.2 million from fiscal year 2023-24's $65.7 million.

General Fund revenues for fiscal year 2024-25 were $53.3 million. Key revenue variances from the budget are shown in the table below.
2025 % 2024 % % Change
Taxes $ 42,894,666 65.0% 40,854,485 $ 62.2% 5.0%
Licenses & permits 1,802,746 2.7% 1,431,935 2.2% 25.9%
Intergovernmental 9,959,853 15.1% 12,933,148 19.7% -23.0% Charges for service 4,557,493 6.9% 3,099,015 4.7% 47.1% Use of money & property 6,098,462 9.2% 6,704,171 10.2% -9.0% Fines and forfeitures 260,716 0.4% 352,115 0.5% -26.0%
Miscellaneous 370,402 0.6% 342,160 0.5% 8.3%
Total $ 65,944,338 100.0% 65,717,029 $ 100.00% 0.3%
Statement of Revenues by Category
All Governmental Funds
13 The positive variance of $3.6 million between the final amended revenue budget and actual results represents a

7.3% increase. Use of money and property exceeded budget by $2.4 million, driven by strong interest income and favorable market conditions on the City's investment portfolio as well as strong interest in renting City facilities.

Licenses and permits exceeded budget by $0.35 million, and charges for services exceeded budget by $0.35 million, reflecting continued development activity and demand for City services.

Expense Highlights
Total expenses for the City were $81.9 million for the year ended June 30, 2025, compared to $79.4 million for the year ended June 30, 2024. Of these total expenses, governmental activities incurred $61.3 million and businesstype activities incurred $20.6 million. Functional expenses for the years ended June 30, 2025, and 2024 for Governmental Activities were as follows:
2025 % 2024 % % Change
Taxes $ 42,023,062 78.9% 40,138,354 $ 78.6% 4.7%
Licenses & permits 1,802,746 3.4% 1,431,935 2.8% 25.9%
Intergovernmental 306,287 0.6% 194,328 0.4% 57.6%
Charges for service 4,234,751 8.0% 2,841,921 5.6% 49.0% Use of money & property 4,437,959 8.3% 5,884,122 11.5% -24.6% Fines and forfeitures 260,716 0.5% 352,115 0.7% -26.0%
Contributions - 0.0% - 0.0% 0.0%
Miscellaneous 199,999 0.4% 200,000 0.4% 0.0%
Total $ 53,265,520 100.0% 51,042,775 $ 100.0% 4.4%
General Fund
Statement of Revenues by Category
2025 2024 2025 2024
General Government $ 8,029,058 $ 6,655,591 $ (5,910,291) $ (4,707,523) Public Safety 26,225,348 28,103,868 (23,944,441) (26,855,289) Community Services 7,099,410 6,462,850 (4,640,622) (3,837,827) Library 2,530,281 2,705,217 (2,371,871) (2,408,530)
Public Works 16,068,397 14,790,895 (6,505,316) (3,663,188) Interest on LT Debt 1,306,595 1,355,610 (1,306,595) (1,355,610) Total $ 61,259,089 $ 60,074,031 $ (44,679,136) $ (42,827,967) Cost of Governmental Activities
of Services
Total Cost Net Cost
of Services
14 There is positive variance of $3.7 million between the final adopted expenditure budget ($5.3 million) and actual results are a result of prudent budget management and monitoring across all departments. Community services realized savings of $0.9 million, public works saved $1.3 million, and general government saved $1.0 million below budgeted amounts. Staff vacancies and turnover continued to contribute to budget savings across departments.

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.
2025 % 2024 %
General Government $ 4,350,975 9.56% 3,812,380 $ 9.29%
Public Safety 25,402,204 55.79% 21,881,258 53.31%
Community Services 3,839,007 8.43% 3,251,918 7.92%
Library 2,120,147 4.66% 2,201,251 5.36%
Public Works 9,219,979 20.25% 8,679,050 21.14%
Capital Outlay 600,000 1.32% 1,221,198 2.98%
Debt Service - 0.00% - 0.00%
Total $ 45,532,312 100.00% 41,047,055 $ 100.00%
Expenditures Summary
General Fund
15 As of the end of the current fiscal year, the City's governmental funds reported combined ending fund balance of $93.1 million, an increase of $2.8 million from the prior year.

The General Fund is the primary operating fund of the City of Glendora. The General Fund's spendable fund balance of approximately $38.2 million (total fund balance of $42.4 million less nonspendable of $4.2 million) provides a strong financial cushion.

A component of spendable fund balance, $18.5 million, has been committed by the City Council for emergency contingencies. The emergency contingencies reserve is established at a maximum of 45% of prior year operating General Fund expenditures (excluding nonrecurring expenditures), and amounts in excess of 45% at year-end are transferred per the policy to the Capital Projects Fund, Pension Stabilization Fund, OPEB Reserve and any deficit internal service fund.

As of June 30, 2025, the City transferred a total of approximately $5.8 million from the General Fund to nonmajor governmental funds, including $3.3 million for Pension Obligation Bond debt service payments. In accordance with the General Fund Reserve Policy the General Fund also transferred $1.3 million to the City Capital Projects Fund, $0.76 million to the Pension Stabilization Fund, and $0.25 million each was transferred to the OPEB Reserve and General Liability Internal Service Fund.

City Capital Projects Fund — The City Capital Projects Fund balance decreased by $3.3 million to $17.8 million, reflecting capital project expenditures of $3.0 million in capital outlay and $1.0 million in public works, partially offset by transfers in of $1.3 million from the General Fund.

Proprietary Funds - Net position of the Water Fund, inclusive of capital assets, is $102.5 million as of June 30, 2025 (before consolidation adjustments). Unrestricted assets are $22.6 million. Assets invested in capital infrastructure, and thus unavailable for disbursement, equal $92.1 million, net of accumulated depreciation.

The Water Fund generated operating revenues of $23.2 million and incurred operating expenses of $19.7 million, resulting in operating income of $3.5 million. Non-operating revenues (net) added $1.1 million, bringing income before transfers to $4.6 million. After a transfer out of $43,450, the change in net position was $4.6 million.

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.  Total General Fund revenues of $53.3 million exceeded the final amended budget of $49.7 million by $3.6 million (7.3%).
 Total General Fund expenditures of $45.5 million were $3.7 million (7.4%) below the final amended budget of $49.2 million.
 The combined favorable revenue and expenditure variances resulted in a net positive impact of $7.3 million compared to the final budget.
 Use of money and property exceeded budget by $2.4 million, the single largest revenue variance, reflecting strong investment returns, the popularity of city facility rentals, and a smaller unrealized loss for held investments compared to the prior year.
16 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, 2025, amounts to $182.1 million, net of depreciation, compared to $178.1 million in the prior year. 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. There are many construction-in-progress (CIP) projects this year, which are unaffected by depreciation as well as new subscription based I.T. agreement assets with the implementation of GASB 96.

Governmental Activities Capital Assets:
 Land increased by $6.7 million to $18.4 million due to land acquisitions.  Construction-in-progress decreased from $17.0 million to $8.5 million as projects were completed and transferred to depreciable asset categories.
 Buildings and improvements increased by $2.7 million from completed construction projects.  Infrastructure increased by $2.4 million from completed street and public works projects.  Machinery and equipment increased by $0.8 million from new acquisitions.  Total depreciation and amortization expense for governmental activities was $6.2 million.

Business-Type Activities Capital Assets:
 Construction in progress decreased from $12.1 million to $5.4 million as water and streets infrastructure projects were completed.
 Infrastructure increased by $8.7 million from completed water main and distribution projects transferred from construction in progress.
 Total depreciation expense for business-type activities was $2.6 million.

More detailed information is available regarding the City’s capital assets in Note 5 of the basic financial statement.
2025 2024 2025 2024 2025 2024
Land $ 18,360,721 $ 11,694,092 $ 2,486,821 $ 2,486,821 $ 20,847,542 $ 14,180,913 Construction in progress 8,463,104 17,036,404 5,445,271 12,122,796 13,908,375 29,159,200 Water pumping rights 653,593 647,803 4,715,599 4,715,599 5,369,192 5,363,402 Intangibles - 223,845 - 223,845 223,845 223,845
Buildings and improvements 15,404,601 12,713,918 8,801,913 9,012,267 24,206,514 21,726,185 Machinery and equipment 6,361,348 5,524,471 29,340,188 30,529,277 35,701,536 36,053,748 Infrastructure 39,449,855 37,079,090 41,056,885 32,364,038 80,506,740 69,443,128 Lease asset 143,822 - - - 143,822 0
Subscription based I.T. agreements 1,112,172 1,821,698 73,710 125,739 1,185,882 1,947,437 T otal $ 89,949,216 $ 86,517,476 $ 92,144,232 $ 91,580,382 $ 182,093,448 $ 178,097,858 Business-T ype Activities Total
City of Glendora
Capital Assets
(Net of Accumulated Depreciation)
June 30, 2025
Governmental Activities
17 Long-Term Debt – As of June 30, 2025, The total long-term debt for both governmental and business-type activities (excluding net pension liability and net OPEB liability) was approximately $72.9 million, compared to approximately $76.6 million in fiscal year 2023-24. This decrease of $3.7 million is primarily due to scheduled principal payments on the Pension Obligation Bonds and water revenue bonds.

The City's net OPEB liability totaled $5.6 million ($3.8 million governmental and $1.8 million business-type). The City's aggregate net pension liability totaled $13.1 million ($11.5 million governmental and $1.6 million businesstype.

Overall Debt Trend:

The City's total long-term debt, including pension and OPEB liabilities, was $91.7 million as of June 30, 2025 (restated), compared to $97.3 million in FY2024. This overall decrease reflects the City's continued disciplined approach to debt management — making scheduled principal payments on all outstanding obligations while avoiding the issuance of new long-term debt during the fiscal year. The City's net OPEB liability of $5.6 million (combined governmental and business-type) and net pension liability of $13.1 million are presented as separate and distinct line items on the City's Statement of Net Position and are therefore 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.
2025 2024 2025 2024 2025 2024
2009 Taxable Pension Obligation Bonds,
Series A $ - $ $ - - $ - $ - $ - 2019 Taxable Pension Obligation Bonds, Series A 43,990,672 46,301,879 6,924,321 7,288,121 50,914,993 53,590,000 Pinnacle Public Finance - Lease 288,076 382,372 - - 288,076 382,372 2012 Series A CSCDA Water & Wastewater
Pooled Revenue Bonds - 5,175,000 - 6,215,000 5,175,000 6,215,000 Bond premium - - 631,137 683,978 631,137 683,978
2016 Water Revenue Refunding Bonds
Wastewater Revenue Bonds - 4,705,000 - 5,180,000 4,705,000 5,180,000 Bond discount - - 764,004 873,148 764,004 873,148
Subscription Based I.T. Agreements 1,042,402 1,613,639 48,164 94,664 1,090,566 1,708,303 Lease Liability 147,210 - - - 147,210 - Total Bonds Payable 45,468,360 48,297,890 18,247,626 20,334,911 63,715,986 68,632,801 Compensated absences - Governmental Funds 2,773,930 2,530,422 - - 2,773,930 2,530,422 Compensated absences - Internal Service Funds - - - - - Compensated absences 341,461 394,918 341,461 394,918 Claims and judgments 6,089,707 5,071,836 - - 6,089,707 5,071,836 Total Long-Term Debt $ 54,331,997 $ 55,900,148 $ 18,589,087 $ 20,729,829 $ 72,921,084 $ 76,629,977 Noncurrent Liabilities (From Gov't Wide, Statement of Net Position) OPEB Liability 5,633,323 10,191,925
Net Pension Liability 13,128,916 10,461,126
Total 18,762,239 20,653,051
Grand Total 91,683,323 97,283,028
Governmental Activities Business-Type Activities Total
City of Glendora
Long-Term Debt
June 30, 2025
18 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, 2025, in preparing the budget for Fiscal Year 2025-26, 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 employee negotiations with the City's bargaining units and the continued effects of inflation.

Home prices continue to increase in value, supporting property taxes as one of the City's largest single revenue sources. While the value and sales price of homes increased from 2024 to 2025 the total volume of homes sold remains below 2022 and 2023 levels. Interest rates continue to remain high, which makes borrowing expensive and impacts housing demand. As the City heads through 2026 and 2027, overall consumer spending is projected to remain steady with minor growth in Sales Tax and Measures E/Z revenues related to the inflationary cost of goods. In addition, The cost of supplies, materials, and services continuing to increase due to changing federal policies and priorities associated with tariffs and inflation will have an impact on borrowing rates, affecting the cost of future substantial City facility improvements (i.e., water infrastructure, library building, and city hall).

Over the past decade, Glendora restored its financial stability by addressing a $3–$4 million structural deficit through voter-approved sales tax measures, pension restructuring, and disciplined fiscal policies. The City earned an AAA bond rating for its General Fund, an achievement shared by fewer than 20 cities statewide, validating the City Council's long-term approach to financial governance.

The City continues to make historic capital commitments to improve the community. Since 2020, the City has invested nearly $50 million in capital projects and has secured $62 million in grant funding for projects such as the Finkbiner Stormwater Capture project, the People Movement Project, and significant traffic signal improvements. Over the next five years, the City has programmed seventy-six capital improvement projects, pending the ability to secure funding, representing an investment of over $108 million.

The City's 2025-2027 Strategic Plan, unanimously approved in April 2025, continues to direct staff to actively pursue additional and diversified revenue opportunities, including potential development in the South Hills area, strategic economic development investments, and redevelopment opportunities at underutilized sites.

The Strategic Plan focuses on five key goals:
 SubUrban Living
 Glendora as a Destination,
 New + Revitalized Facilities,
 Sustainable Infrastructure
 Staff + Technology.

Significant infrastructure challenges remain. The City's water system alone requires an estimated $350 million over the next 30 years, and City facilities face roughly $50 million in deferred maintenance needs. To significantly improve the City's facilities to modern standards, the estimated costs would total more than $250 million. In November 2024, Glendora voters approved Measure Z, a 0.25% sales tax measure designed to preserve local revenue capacity and offset prior countywide tax measures.

The Metro A-Line light rail extension began service in Glendora on September 19, 2025, connecting the City to the broader regional transit network and creating new transit-oriented development opportunities.

City Council approved the budget for Fiscal Years 2024-2025 and 2025-2026 with a surplus of $0.4 million and $0.7 million, respectively, in the General Fund. Departments continue their efforts to provide programs and services to the community efficiently, and within the current resources available.

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."
19 Implementation of New Accounting Standards
During fiscal year 2024-25, the City implemented the following new GASB pronouncements:

GASB Statement No. 101, Compensated Absences — This statement updated the recognition and measurement guidance for compensated absences under a unified model. 1 Implementation resulted in a restatement of beginning balances, reducing governmental activities beginning net position by $1,372,414 and business-type activities by $130,098.

GASB Statement No. 102, Certain Risk Disclosures — This statement provides users with essential information about risks related to a government's vulnerabilities due to certain concentrations or constraints. 1 Implementation did not have a significant impact on the City's financial statements.

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. 20 BASIC

FINANCIAL STATEMENTS
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22 GOVERNMENT-WIDE

FINANCIAL STATEMENTS
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25 City of Glendora
Statement of Net Position
June 30, 2025
Governmental Business-type
Activities Activities Total
ASSETS
Current assets:

Cash and investments $ 86,915,743 $ 29,777,209 $ 116,692,952 Receivables:

Accounts 1,992,404 5,987,930 7,980,334
Taxes 3,756,772 3,756,772 -
Accrued interest 446,990 132,953 579,943
Leases 372,427 - 372,427
Due from other governments 951,071 - 951,071
Internal balances 2,350,275 (2,350,275) -
Total current assets 96,785,682 33,547,817 130,333,499
Noncurrent assets:

Restricted cash and investment with PARS 5,706,442 778 5,707,220 Notes and loans 8,596,688 8,596,688 -
Leases receivable 6,724,976 6,724,976 -
Advances to Successor Agency 4,201,834 4,201,834 -
Capital assets:

Nondepreciable 27,477,418 12,871,536 40,348,954
Depreciable, net 62,471,798 79,272,696 141,744,494
Total capital assets 89,949,216 92,144,232 182,093,448
Total noncurrent assets 115,179,156 92,145,010 207,324,166 Total assets 211,964,838 125,692,827 337,657,665

DEFERRED OUTFLOWS OF RESOURCES
Deferred OPEB related items 587,639 277,138 864,777
Deferred pension related items 10,829,293 1,463,838 12,293,131 Deferred charges on refunding - 780,050 780,050
Total deferred outflows of resources 11,416,932 2,521,026 13,937,958 Primary Government
See accompanying Notes to Basic Financial Statements.
26 City of Glendora
Statement of Net Position (Continued)
June 30, 2025
Governmental Business-type
Activities Activities Total

LIABILITIES
Current liabilities:

Accounts payable 2,809,870 3,382,184 6,192,054
Accrued liabilities 509,173 115,808 624,981
Retention payable - 60,588 60,588
Accrued interest payable 182,470 121,967 304,437
Unearned revenue 48,259 - 48,259
Deposits payable 3,939,778 458,400 4,398,178
Compensated absences - current 1,265,571 178,000 1,443,571 Claims and judgements - current 3,121,582 - 3,121,582
Long-term debt - current portion 2,910,435 2,004,438 4,914,873 Total current liabilities 14,787,138 6,321,385 21,108,523 Noncurrent liabilities:

Compensated absences 1,508,359 163,461 1,671,820
Claims and judgements 2,968,125 - 2,968,125
Net OPEB liability 3,828,006 1,805,317 5,633,323
Net pension liability 11,498,081 1,630,835 13,128,916
Long-term debt 42,557,925 16,243,188 58,801,113
Total noncurrent liabilities 62,360,496 19,842,801 82,203,297 Total liabilities 77,147,634 26,164,186 103,311,820

DEFERRED INFLOWS OF RESOURCES
Deferred OPEB related items 4,155,227 1,959,637 6,114,864 Deferred pension related items 5,461,383 - 5,461,383
Related to leases 6,527,829 - 6,527,829
Total deferred inflows of resources 16,144,439 1,959,637 18,104,076

NET POSITION
Net investment in capital assets 87,953,205 79,877,492 167,830,697 Restricted for:

Community development projects 864,936 - 864,936
Public safety 502,561 - 502,561
Public works and capital projects 14,252,552 - 14,252,552 Community services 15,220,622 - 15,220,622
PEG Cable TV 339,781 - 339,781
Library 32,045 - 32,045
Debt service 55,315 - 55,315
Total restricted 31,267,812 - 31,267,812
Unrestricted 10,868,680 20,212,538 31,081,218
Total net position $ 130,089,697 $ 100,090,030 $ 230,179,727 Primary Government
See accompanying Notes to Basic Financial Statements.
27 City of Glendora
Statement of Activities
For the year ended June 30, 2025
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Total Governmental activities:

General government $ 8,029,058 $ 1,170,261 $ 948,506 $ 2,118,767 - $ Public safety 26,225,348 980,659 1,300,248 2,280,907 -
Community services 7,099,410 2,325,392 29,443 103,953 2,458,788 Library 2,530,281 5,343 153,067 158,410 -
Public works 16,068,397 3,742,040 4,214,229 1,606,812 9,563,081 Interest on long-term debt 1,306,595 - - - -
Total governmental activities 61,259,089 8,223,695 6,645,493 1,710,765 16,579,953 Business-type Activities:

Water 20,603,129 23,227,285 - 23,227,285 -
Total business-type activities 20,603,129 23,227,285 - 23,227,285 - Total primary government $ 81,862,218 $ 31,450,980 $ 6,645,493 $ 1,710,765 $ 39,807,238 Program Revenues
See accompanying Notes to Basic Financial Statements.
28 City of Glendora
Statement of Activities (Continued)
For the year ended June 30, 2025
Governmental Business-Type
Functions/Programs Activities Activities Total
Governmental activities:

General government $ (5,910,291) $ (5,910,291) - $
Public safety (23,944,441) (23,944,441) -
Community services (4,640,622) (4,640,622) -
Library (2,371,871) (2,371,871) -
Public works (6,505,316) (6,505,316) -
Interest on long-term debt (1,306,595) (1,306,595) -
Total governmental activities (44,679,136) (44,679,136) - Business-type Activities:

Water 2,624,156 - 2,624,156
Total business-type activities 2,624,156 - 2,624,156
Total primary government (44,679,136) 2,624,156 (42,054,980) General Revenues:

Taxes:

Property taxes, levied for general purpose 18,846,064 - 18,846,064 Transient occupancy taxes 220,608 - 220,608
Sales taxes 19,066,825 - 19,066,825
Franchise taxes 3,216,925 - 3,216,925
Business license taxes 100,180 - 100,180
Other taxes 753,562 - 753,562
Total taxes 42,204,164 42,204,164 -
Motor vehicle in lieu, unrestricted 82,783 82,783 -
Use of money and property 6,189,356 1,621,313 7,810,669 Miscellaneous revenue 707,974 707,974 -
Total general revenues 49,184,277 1,621,313 50,805,590
Transfers 43,450 (43,450) -
Total general revenues and transfers 49,227,727 1,577,863 50,805,590 Change in net position 4,548,591 4,202,019 8,750,610
Net position - beginning of year 126,913,520 96,018,109 222,931,629 Restatements (1,372,414) (130,098) (1,502,512)
Net position - beginning of year, as restated 125,541,106 95,888,011 221,429,117 Net position - end of year $ 130,089,697 $ 100,090,030 $ 230,179,727 and Changes in Net Position
Net (Expense) Revenue
See accompanying Notes to Basic Financial Statements.
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30 FUND

FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Fund Financial Statements
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33 City of Glendora
Balance Sheet
Governmental Funds
June 30, 2025
General Fund
City Capital
Projects
Nonmajor
Governmental
Funds
Total
Governmental
Funds
ASSETS
Pooled cash and investments $ 30,939,026 $ 18,086,570 $ 24,786,727 $ 73,812,323 Receivables:

Accounts receivable 1,588,492 - 398,209 1,986,701
Taxes receivable 3,756,772 - - 3,756,772
Notes and loans receivable - - 8,596,688 8,596,688
Accrued interest 345,363 - 101,627 446,990
Leases receivable 7,097,403 - - 7,097,403
Due from other governments - - 951,071 951,071
Due from other funds 732,817 - - 732,817
Advances to Successor Agency 4,201,834 - - 4,201,834
Restricted cash and investment with PARS 5,706,442 - - 5,706,442 Total assets $ 54,368,149 $ 18,086,570 $ 34,834,322 $ 107,289,041

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 1,029,303 330,413 853,309 2,213,025
Accrued liabilities 455,550 - 14,059 469,609
Unearned revenue 35,148 - 13,111 48,259
Deposits payable 3,939,778 - - 3,939,778
Due to other funds - - 732,817 732,817
Total liabilities 5,459,779 330,413 1,613,296 7,403,488 Deferred Inflows of Resources
Unavailable revenue - - 299,447 299,447
Related to leases receivable 6,527,829 - - 6,527,829
Total deferred inflows of resources 6,527,829 299,447 - 6,827,276 See accompanying Notes to Basic Financial Statements.
34 City of Glendora
Balance Sheet
Governmental Funds (Continued)
June 30, 2025
General Fund
City Capital
Projects
Nonmajor
Governmental
Funds
Total
Governmental
Funds
Fund Balances:

Nonspendable:

Advances to Successor Agency 4,201,834 - - 4,201,834
Restricted for:

Community development projects - - 864,936 864,936
Public safety - - 502,561 502,561
Public works and capital projects - - 14,252,552 14,252,552 Community services - - 15,220,622 15,220,622
PEG Cable TV - - 339,781 339,781
Library - - 32,045 32,045
Debt service - - 55,315 55,315
Route 66 Specific Plan Capital Projects 116,392 - - 116,392 Pension contribution 5,706,442 - - 5,706,442
Committed to:

Contingency reserve 18,542,259 - - 18,542,259
General plan - - 699,307 699,307
Plan maintenance fees - - 1,224,696 1,224,696
Assigned to:

Capital projects 900,000 17,756,157 - 18,656,157
General government 1,153,309 - - 1,153,309
Compensated absences 1,019,793 - - 1,019,793
PERS and OPEB 10,683,478 - - 10,683,478
Unassigned 57,034 - (270,236) (213,202)
Total fund balances 42,380,541 17,756,157 32,921,579 93,058,277 Total liabilities, deferred inflows of resources and
fund balances $ 54,368,149 $ 18,086,570 $ 34,834,322 $ 107,289,041 See accompanying Notes to Basic Financial Statements.
35 Total Fund Balances - Total Governmental Funds $ 93,058,277 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 $ 27,477,418 $ (671,743) 26,805,675
Depreciable, net 62,471,798 (4,371,726) 58,100,072
Total capital assets $ 89,949,216 $ (5,043,469) 84,905,747 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. 8,882,663 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. 299,447 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 587,639 (102,301) 485,338 Deferred outflows of resources related to pension 10,829,293 (540,369) 10,288,924 Deferred inflows of resources related to OPEB (4,155,227) 723,383 (3,431,844) Deferred inflows of resources related to pension (5,461,383) (5,461,383) - 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 $ (1,265,571) $ 56,019 $ (1,209,552) Interest payable (182,470) 83,995 (98,475)
Long-term debt - due within one year (2,910,435) 659,436 (2,250,999) Long-term debt - due in more than one year (42,557,925) 2,675,544 (39,882,381) Net pension liability (11,498,081) 602,016 (10,896,065) Net OPEB liability (3,828,006) 666,417 (3,161,589)
Total long-term liabilities $ (63,750,847) $ 4,813,375 (58,937,472)

Net Position of Governmental Activities $ 130,089,697
City of Glendora
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2025
Amounts reported for governmental activities in the statement of net position are different because:

See accompanying Notes to Basic Financial Statements.
36 City of Glendora
Governmental Funds
For the year ended June 30, 2025
General Fund
City Capital
Projects
Nonmajor
Governmental
Funds
Total
Governmental
Funds
REVENUES:

Taxes $ 42,023,062 $ 871,604 - $ $ 42,894,666
Licenses and permits 1,802,746 - - 1,802,746
Intergovernmental 306,287 - 9,653,566 9,959,853
Charges for services 4,234,751 - 322,742 4,557,493
Use of money and property 4,437,959 - 1,660,503 6,098,462 Fines and forfeitures 260,716 - - 260,716
Miscellaneous 199,999 - 170,403 370,402
Total revenues 53,265,520 12,678,818 - 65,944,338
EXPENDITURES:

Current:

General government 4,350,975 - 271,315 4,622,290
Public safety 25,402,204 - 447,484 25,849,688
Community services 3,839,007 - 2,054,294 5,893,301
Library 2,120,147 - 146,938 2,267,085
Public works 9,219,979 987,305 3,375,780 13,583,064
Capital outlay 600,000 2,996,240 3,669,168 7,265,408
Debt service:

Principal retirement - - 2,292,788 2,292,788
Interest and fiscal charges - - 1,188,839 1,188,839
Total expenditures 45,532,312 3,983,545 13,446,606 62,962,463

REVENUES OVER (UNDER)
EXPENDITURES 7,733,208 (3,983,545) (767,788) 2,981,875
OTHER FINANCING SOURCES (USES):

Transfers in 6,383,434 1,262,119 4,525,888 12,171,441
Transfers out (10,699,867) (600,000) (1,080,548) (12,380,415) Total other financing sources (uses) (4,316,433) 662,119 3,445,340 (208,974) Net change in fund balances 3,416,775 (3,321,426) 2,677,552 2,772,901 FUND BALANCES:

Beginning of year 38,963,766 21,077,583 30,244,027 90,285,376 End of year $ 42,380,541 $ 17,756,157 $ 32,921,579 $ 93,058,277 Statement of Revenues, Expenditures and Changes in Fund Balances See accompanying Notes to Basic Financial Statements.
37 City of Glendora
For the year ended June 30, 2025
Net Change in Fund Balances - Total Governmental Funds $ 2,772,901 Governmental funds reported capital outlay as expenditures. However, in the Government-Wide 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. 7,600,349 Depreciation and amortization 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 and amortization expense was not reported as expenditures in the governmental funds, net of the amount related to internal service funds. (4,724,197) 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. (382,319)
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 2,292,788
Accrued interest payable on long-term debt 4,880
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. (1,334,409) 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. (180,108) 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.
(1,501,294)

Change in Net Position of Governmental Activities $ 4,548,591 Amounts reported for governmental activities in the Government-Wide Statement of Activities were different because:

Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Government-Wide Statement of Activities See accompanying Notes to Basic Financial Statements.
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39 City of Glendora
Statement of Net Position
Proprietary Funds
June 30, 2025
Governmental
Water Activities -
Enterprise Internal Service
Fund Funds
ASSETS
Current Assets:

Cash and investments $ 29,777,209 $ 13,103,420
Receivables:

Accounts 5,987,930 5,703
Accrued interest 132,953 -
Restricted cash and investment 778 -
Total current assets 35,898,870 13,109,123
Noncurrent:

Capital assets:

Nondepreciable capital assets 12,871,536 671,743
Depreciable capital assets 127,313,189 19,467,430
Accumulated depreciation (48,040,493) (15,095,704)
Net capital assets 92,144,232 5,043,469
Total noncurrent assets 92,144,232 5,043,469
Total assets 128,043,102 18,152,592

DEFERRED OUTFLOWS OF RESOURCES
Other post employment benefit related items 277,138 102,301 Pension related items 1,463,838 540,369
Deferred loss on refunding 780,050 -
Total deferred outflows of resources 2,521,026 642,670
See accompanying Notes to Basic Financial Statements.
40 City of Glendora
Statement of Net Position
Proprietary Funds (Continued)
June 30, 2025
Governmental
Water Activities -
Enterprise Internal Service
Fund Funds

LIABILITIES
Current liabilities:

Accounts payable 3,382,184 596,845
Accrued liabilities 115,808 39,564
Retention payable 60,588 -
Accrued interest payable 121,967 83,995
Deposits payable 458,400 -
Compensated absences - current 178,000 56,019
Claims and judgements - current 3,121,582 -
Long-term debt - current portion 2,004,438 659,436
Total current liabilities 6,321,385 4,557,441
Noncurrent liabilities:

Claims payable 2,968,125 -
Net pension liability 1,630,835 602,016
Net OPEB liability 1,805,317 666,417
Long-term debt 16,243,188 2,675,544
Total noncurrent liabilities 19,842,801 6,982,050
Total liabilities 26,164,186 11,539,491

DEFERRED INFLOWS OF RESOURCES
Other post employment benefit related items 1,959,637 723,383 Total deferred inflows of resources 1,959,637 723,383

NET POSITION
Net investment in capital assets 79,877,492 5,043,469
Unrestricted 22,562,813 1,488,919
Total net position $ 102,440,305 $ 6,532,388
Adjustments to reflect the consolidation of internal
service fund activities related to the proprietary funds (2,350,275) Net position of business-type activities $ 100,090,030
See accompanying Notes to Basic Financial Statements.
41 City of Glendora
Proprietary Funds
For the year ended June 30, 2025
Governmental
Water Activities -
Enterprise Internal Service
Fund Funds
OPERATING REVENUES:

Sales and service charges $ 23,225,759 $ -
Interdepartamental charges - 11,118,586
Miscellaneous 1,526 -
Total operating revenues 23,227,285 11,118,586
OPERATING EXPENSES:

Administration and general 10,545,768 2,370,481
Transmission/collection 6,591,208 -
Contracted services and supplies - 6,961,718
Claims expense - 2,307,969
Depreciation 2,564,595 1,457,957
Total operating expenses 19,701,571 13,098,125
Operating income (loss) 3,525,714 (1,979,539)
NONOPERATING REVENUES (EXPENSES):

Interest revenue 1,621,313 -
Interest expense (553,101) (122,636)
Total nonoperating revenues (expenses) 1,068,212 (122,636) Income before contributions and transfers 4,593,926 (2,102,175) CONTRIBUTIONS AND TRANSFERS:

Transfers in - 252,424
Transfers out (43,450) -
Total contributions and transfers (43,450) 252,424
Change in net position 4,550,476 (1,849,751)
NET POSITION:

Beginning of year 98,019,927 8,429,276
Restatements (130,098) (47,137)
Beginning of year, as restated 97,889,829 8,382,139
End of year $ 102,440,305 $ 6,532,388
Adjustments to recognize the conslidation of the
internal service funds activities related
to the proprietary funds $ (348,457)
Changes in net position of business-type activities $ 4,202,019 Statement of Revenues, Expenses and Changes in Net Position See accompanying Notes to Basic Financial Statements.
42 City of Glendora
Statement of Cash Flows
Proprietary Funds
For the year ended June 30, 2025
Governmental
Water Activities -
Enterprise Internal Service
Fund Funds
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash receipts from customers and users $ 21,816,444 $ 11,118,586 Cash paid to suppliers for goods and services (13,725,067) (6,496,821) Cash paid to employees for services (2,740,117) (1,938,452) Cash paid for insurance or claims - (1,337,237)
Net cash provided by (used in) operating activities 5,351,260 1,346,076 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Principal paid on long-term debt (2,087,285) (1,158,992) Interest paid on long-term debt (497,755) (101,051)
Transfers to other funds (43,450) -
Net cash provided by (used in) noncapital financing activities (2,628,490) (1,007,619) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Acquisition of capital assets (3,128,445) (1,391,295)
Net cash provided by (used in)
capital and related financing activities (3,128,445) (1,391,295) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest received 1,580,982 -
Net cash provided by (used in) investing activities 1,580,982 - Net cash flows 1,175,307 (1,052,838)
CASH AND INVESTMENTS - Beginning of year 28,602,680 14,156,258 CASH AND INVESTMENTS - End of year $ 29,777,987 $ 13,103,420

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

Operating income (loss) $ 3,525,714 $ (1,979,539)
Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:

Depreciation 2,564,595 1,457,957
(Increase) decrease in accounts receivable (1,413,379) - (Increase) decrease in deferred OPEB related items 265,492 66,576 (Increase) decrease in deferred pension related items 762,079 181,613 Increase (decrease) in accounts payable (512,055) 457,896 Increase (decrease) in accrued liabilities (5,117) 7,001 Increase (decrease) in compensated absences (53,459) 47,400 Increase (decrease) in deposits payable 2,538 -
Increase (decrease) in claims payable - 970,732
Increase (decrease) in OPEB liability 503,912 157,149
Increase (decrease) in net pension liability (289,060) (20,709) Net cash provided by (used in) operating activities $ 5,351,260 $ 1,346,076 NONCASH TRANSACTIONS:

Subscription Based I.T. Agreements $ 144,564 $ 622,250
See accompanying Notes to Basic Financial Statements.
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44 City of Glendora
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2025
Private Purpose
Trust Fund
Successor
Agency of the
Former RDA
ASSETS
Pooled cash and investments $ 3,024,768
Accrued interest 16,656
Total assets 3,041,424

LIABILITIES
Accrued interest payable 39,950
Long-term liabilities:

Advances from the City of Glendora 4,201,834
Long-term debt - due within one year 2,700,000
Total liabilities 6,941,784

NET POSITION
Restricted for:

Held in trust for private purposes (3,900,360)
Total Net Position $ (3,900,360)
See accompanying Notes to Basic Financial Statements.
45 City of Glendora
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the year ended June 30, 2025
Private Purpose
Trust Fund
Successor
Agency of the
Former RDA
ADDITIONS:

Redevelopment property tax trust fund $ 3,077,375
Investment income 151,204
Total additions 3,228,579
DEDUCTIONS:

Contractual services 2,415
Interest expense 292,273
Administrative expenses 370,402
Total deductions 665,090
Change in net position 2,563,489
NET POSITION:

Beginning of year (6,463,849)
End of year $ (3,900,360)
See accompanying Notes to Basic Financial Statements.
46 NOTES TO BASIC

FINANCIAL STATEMENTS
47 This page intentionally left blank
48 City of Glendora
Index to Notes to Basic Financial Statements
For the Year Ended June 30, 2025
Page

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ........................................................................ 50 A. Financial Reporting Entity ........................................................................................................................... 50 B. Measurement Focus, Basis of Accounting and Basis of Presentation .................................................... 51 C. Cash, Cash Equivalents and Investments .................................................................................................. 54 D. Cash and Investments with Fiscal Agents ................................................................................................. 54 E. Fair Value Measurement .............................................................................................................................. 54 F. Prepaid Items ................................................................................................................................................. 55 G. Property Taxes ............................................................................................................................................... 55 H. Interfund Transactions ................................................................................................................................. 55 I. Capital Assets ................................................................................................................................................ 56 J. Deferred Outflows/Inflows of Resources ................................................................................................. 57 K. Long-Term Debt ............................................................................................................................................ 57 L. Compensated Absences ................................................................................................................................ 57 M. Net Pension Liability .................................................................................................................................... 58 N. Net Other Postemployment Benefit (“OPEB”) Liability .......................................................................... 58 O. Net Position .................................................................................................................................................... 59 P. Net Position Flow Assumption ................................................................................................................... 59 Q. Fund Balance .................................................................................................................................................. 59 R. Use of Estimates ............................................................................................................................................ 60 S. Implementation of New GASB Pronouncement ...................................................................................... 60

2. CASH AND INVESTMENTS .............................................................................................................................. 61 A. Demand Deposits .......................................................................................................................................... 61 B. Investment Policy .......................................................................................................................................... 62 C. Investments Authorized by Debt Agreements ......................................................................................... 62 D. Fair Value Measurement .............................................................................................................................. 63 E. Interest Rate Risk ........................................................................................................................................... 64 F. Credit Risk ...................................................................................................................................................... 65 G. Concentration of Credit Risk ....................................................................................................................... 65 H. Custodial Credit Risk.................................................................................................................................... 66 I. Local Agency Investment Fund .................................................................................................................. 66 49 City of Glendora
Index to Notes to Basic Financial Statements
For the Year Ended June 30, 2025
Page

3. RECEIVABLES ........................................................................................................................................................ 67 A. Accounts Receivable ..................................................................................................................................... 67 B. Taxes Receivable ............................................................................................................................................ 68 C. Accrued Interest Receivable ........................................................................................................................ 68 D. Leases Receivable .......................................................................................................................................... 68 E. Notes, Loans, and Advances Receivable ................................................................................................... 71

4. INTERNAL BALANCES ....................................................................................................................................... 72 Government-Wide Financial Statements ........................................................................................................... 72 A. Government-Wide Financial Statements ...................................................................................................... 72 B. Fund Financial Statements .............................................................................................................................. 73 B. Fund Financial Statements, Continued ......................................................................................................... 74

6. CAPITAL ASSETS .................................................................................................................................................. 74 A. Governmental Activities .............................................................................................................................. 74 B. Business-Type Activities .............................................................................................................................. 75

7. LONG-TERM LIABILITIES ............................................................................................................................... 76 A. Governmental Activities .............................................................................................................................. 76 B. Business-Type Activities .............................................................................................................................. 79 C. Fiduciary Fund .............................................................................................................................................. 81

8. COMPENSATED ABSENCES ............................................................................................................................. 83

9. RISK MANAGEMENT .......................................................................................................................................... 83

10. EMPLOYEE RETIREMENT PLANS ................................................................................................................. 84 A. Defined Benefit Pension Plans ..................................................................................................................... 84 B. Defined Contribution Pension Plan ............................................................................................................ 94 C. Other Postretirement Health Care Benefits ............................................................................................... 95

11. CONTINGENCIES .............................................................................................................................................. 100

12. OTHER REQUIRED DISCLOSURES.............................................................................................................. 101 A. Expenditures over Appropriations ........................................................................................................... 101 B. Deficit Fund Balances/Net Position ......................................................................................................... 101

13. RESTATEMENTS ................................................................................................................................................ 102 50 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. SUMMARY OF SIGNIFICANT 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.
51 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. SUMMARY OF SIGNIFICANT 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
52 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. SUMMARY OF SIGNIFICANT 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.

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 53 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. SUMMARY OF SIGNIFICANT 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. 54 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. SUMMARY OF SIGNIFICANT 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. 55 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued E. Fair Value Measurement, Continued
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 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.
56 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued 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.

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.

Assets Years
Buildings and improvements 25-40
Machinery and equipment 5-20
Vehicles 3-15
Transmission and distribution 30-50
Source of supply 15-70
Pumping equipment 15
Infrastructure 6-50
57 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued 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.

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 third being related to leases. 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
The City implemented GASB Statement No. 101, Compensated Absences during fiscal year 2024-25.

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. The current portion is estimated using the historical percentage of balances typically used or paid in the next fiscal year by employee. That estimated amount is reported as the current liability; the remainder is classified as long-term.
58 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued 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.

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.

Valuation Date June 30, 2023
Measurement Date June 30, 2024
Measurement Period July 1, 2023 to June 30 2024
Valuation Date June 30, 2023
Measurement Date June 30, 2024
Measurement Period July 1, 2023 to June 30, 2024
59 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued 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.

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. 60 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued Q. Fund Balance, Continued
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
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, 2025, the city implemented the following new GASB pronouncements:

The City adopted new accounting standards in order to conform to the following Governmental Accounting Standards Board Statements in Fiscal Year 2024-25:

In June 2022, the GASB issued Statement No. 101, Compensated Absences. The objective of this statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. Implementation of these requirements has significant impact on the City’s Sick leave balance.

Estimates as discussed under Note 13- Retstatements.

In December 2024, the GASB issued Statement No. 102, Certain Risk Disclosures. The objective of this Statement is to provide users of government financial statements with essential information about risks related to a government’s vulnerabilities due to certain concentrations or constraints. Implementation of these requirements did not have a significant impact on the City’s financial statements for the fiscal year ended June 30, 2025.

61 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

2. CASH AND INVESTMENTS
At June 30, 2025, 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.

The City had following cash and investments at June 30, 2025:

A. Demand Deposits
At June 30, 2025, the carrying amount of the City’s deposits was $2,292,393 and the bank balance was $3,374,346. 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.

Governmental
Activities
Business-type
Activities
Unrestricted assets:

Cash and investments $ 86,915,743 $ 29,777,209 $ 3,024,768 $ 119,717,720 Restricted assets:

Restricted cash and investments 5,706,442 778 5,707,220 - Total cash investments $ 92,622,185 $ 29,777,987 $ 3,024,768 $ 125,424,940 Government-Wide Statement
of Net Position Fiduciary
Fund Statement
of Net Position Total
Deposits with financial institutions $ 2,292,393
Petty cash 2,255
Total cash $ 2,294,648
Investments $ 117,433,714
Restricted cash and investments:

Investments with fiscal agents 778
Restricted cash and investment with PARS 5,706,442 Total investments 123,140,934 Total cash and investments $ 125,435,582
62 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

2. CASH AND INVESTMENTS, Continued
A. Demand Deposits, Continued
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.

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.

Authorized Investment Type
Maximum
Maturity
Maximum
Percentage
Allowed
Maximum
Investments in
One Issuer
United States Treasury Bills, Bond and Notes 5 Years None None United States Government Sponsored Agency Securities 5 Years None None Municipal Obligations 5 Years None None
Time Certificates of Deposit 1 Year None $250,000
Negotiable Certificates of Deposit 5 Years 30% None
Banker's Acceptance Notes 180 Days 40% 30%
Corporate Notes 5 Years 30% None
Commercial Paper 270 Days 25% 10%
Local Agency Investment Fund (LAIF) N/A None $65 million per account Repurchase Agreement 1 Year None None
Mutual Funds N/A 20% None
Investment Pools N/A None None
Supernationals 5 years 30% N/A
N/A - Not Applicable
63 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

2. CASH AND INVESTMENTS, Continued
D. Fair Value Measurement
At June 30, 2025, 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, 2025:

Investment Type
Significant
Other Observable
Inputs (Level 2)
Cash Equivalent
Uncategorized Total
Local Agency Investment Fund $ - 12,311,082 $ 12,311,082 United States Government Sponsored
Agency Securities 46,410,753 46,410,753 - Negotiable Certificates of Deposit 12,487,509 12,487,509 - Corporate Notes 19,608,022 19,608,022 - Money Market Funds 26,616,348 - 26,616,348 Restricted cash and investment with PARS 5,706,442 5,706,442 - Held by Bond Trustee:

Money Market Funds - 778 778
$ 84,212,726 $ 38,928,208 $ 123,140,934
Measurement Input
64 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

2. CASH AND INVESTMENTS, Continued
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, 2025, the City had the following investment maturities:

Investment Type
12 Months
or Less
13-24
Months
25-60
Months Total
Local Agency Investment Fund $ 12,311,082 $ - $ 12,311,082 - $ United States Government Sponsored
Agency Securities 18,765,099 12,853,896 14,791,757 46,410,752 Negotiable Certificates of Deposit 5,467,939 2,389,618 4,629,953 12,487,510 Corporate Notes 9,195,272 1,932,975 8,479,775 19,608,022 Money Market Funds 26,616,348 - 26,616,348 - Restricted cash and investment with PARS 5,706,442 - 5,706,442 - Held by Bond Trustee:

Money Market Funds 778 - - 778
$ 78,062,960 $ 17,176,489 $ 27,901,485 $ 123,140,934
Remaining Maturity (In Month)
65 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

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, 2025 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, 2025
Minimum
Legal
Rating AAA Other Not Rated
Local Agency Investment Fund $ 12,311,082 Not Rated $ - $ 12,311,082 - $ United States Government Sponsored
Agency Securities 46,410,752 AAA 1,974,990 44,435,762 - Negotiable Certificates of Deposit 12,487,510 N/A - 12,487,510 - Corporate Notes 19,608,022 A 2,155,156 17,452,866 - Money Market Funds 26,616,348 AAA - 26,616,348 - Restricted cash and investment with PARS 5,706,442 Not Rated - 5,706,442 - Held by Bond Trustee:

Money Market Funds 778 A - - 778
$ 123,140,934 $ 4,130,146 $ 61,888,628 $ 57,122,160
Investment Type AA A Total
Corporate Notes $ 3,717,068 $ 13,735,798 $ 17,452,866
Sponsored Agency Securities 44,435,762 - 44,435,762
Total $ 48,152,830 $ 13,735,798 $ 61,888,628
66 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

2. CASH AND INVESTMENTS, Continued
G. Concentration of Credit Risk, Continued
At June 30, 2025, 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, 2025, 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, 2025 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, 2025, the City had $12,311,082 invested in LAIF, which had invested 3.00% of the total pool investment funds in Structured Notes and Asset-Backed Securities as compared to 2.96% in the previous year. The LAIF fair value factor of 1.00119831was used to calculate the fair value of the investments in LAIF.

Issuers Amount Percentage
Federal Home Loan Bank $ 14,885,090 12%
Federal Farm Credit Bank United States Government Sponsored Sponsored Enterprise Securities 10,381,108 8% Federal National Mortgage Association United States Government Sponsored Sponsored Enterprise Securities 7,967,970 6% United States Government Sponsored Sponsored Enterprise Securities Investment Type
67 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

3. RECEIVABLES
Government-Wide Financial Statements: At June 30, 2025, the Government-Wide Financial Statements show the following receivables, net of allowances for uncollectible amounts:

Fund Financial Statements: At June 30, 2025, 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, 2025, were as follows:

Governmental
Activities
Business-Type
Activities Total
Accounts $ 1,992,404 $ 5,987,930 $ 7,980,334
Taxes 3,756,772 3,756,772 - Accrued Interest 446,990 132,953 579,943 Leases 7,097,403 7,097,403 - Due from other government 951,071 - 951,071 Notes and loans 8,596,688 8,596,688 - $ 22,841,328 $ 6,120,883 $ 28,962,211 Government-Wide
Financial Statements
Government Funds:

General Fund $ 1,588,492
Nonmajor funds 398,209
Total Governmental Funds 1,986,701 Proprietary Funds:

Water Fund 5,987,930
Total Proprietary Funds: 5,987,930
Internal Service Funds 5,703
Total Accounts Receivable 7,980,334 $
68 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

3. RECEIVABLES, Continued
B. Taxes Receivable
At June 30, 2025, the City had taxes receivable from the County of Los Angeles and State of California in the following major funds :

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, 2025 was as follows:

D. Leases Receivable
During the current year the city restated the beginning balance of lease receivable as well as deferred inflow of leases there by overall no impact to the beginning fund balance. Lease receivable activity for the year ended June 30, 2025, was as follows:

Government Funds:

General Fund $ 3,756,772
Total Governmental Funds 3,756,772 $
Government Funds:

General Fund $ 345,363
Nonmajor Funds 101,627
Total Governmental Funds 446,990 $
Proprietary Funds:

Water Fund $ 132,953
Total Proprietary Funds: 132,953
Total Interest Receivable $ 579,943
Deferred Inflows
of Resources
Balance at
June 30, 2024 Deletions
Balance at
June 30, 2025
Balance at
June 30, 2025
AT&T - 600 E. Gladstone $ 620,061 $ 22,848 $ 597,213 $ 540,007 AT&T - 701 S. Elwood 1,076,438 11,902 1,064,536 979,417 AT&T - 1025 E. Sierra Madre 188,650 32,633 156,017 149,342 Verizon - 1028 S. Glendora 32,457 32,457 - - Verizon - 839 E. Leadora 47,324 37,755 9,569 9,179 T-Mobile - 16734 Arrow hwy 606,208 22,992 583,216 561,223 T-Mobile - 1636 E. Compromise Line 1,104,361 32,307 1,072,054 969,411 Pacbell - 159 N. Cullen 1,343,882 31,578 1,312,304 1,186,699 Pacbell - 1051 E. Sierra Madre 1,061,960 32,131 1,029,829 934,874 Verizon - 1028 S. Glendora 23,336 23,336 - - PW Golf Management - 200 W. Dawson 1,320,455 47,790 1,272,665 1,197,676 $ 7,425,132 $ 327,729 $ 7,097,403 $ 6,527,829
Lease Receivable
69 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

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, 2025, the City recognized a total of $410,733 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, 2025, the City recognized $76,230 of lease revenue under the lease.
70 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

3. RECEIVABLES, Continued
D. Leases Receivable, Continued
The future payment on the leases as of June 30, 2025 were as follows:

Year Ending
June 30, Principal Interest Principal Interest Principal Interest 2026 $ 33,820 $ 12,837 $ 33,519 $ 23,184 $ 33,052 $ 3,083 2027 34,080 12,285 33,778 22,880 32,337 2,345
2028 34,343 11,695 34,038 22,545 31,637 1,591
2029 34,608 11,067 34,300 22,177 30,952 820
2030 34,875 10,398 34,565 21,775 28,039 116
2031 - 2035 178,449 40,420 176,861 101,546 - - 2036-2040 185,434 16,574 183,784 85,430 - - 2041-2045 61,604 671 190,977 63,015 - - 2046-2050 - - 198,452 32,865 2051-2055 - - 144,262 3,076 - - $ 597,213 $ 115,947 $ 1,064,536 $ 398,493 $ 156,017 $ 7,956 Year Ending
June 30, Principal Interest Principal Interest Principal Interest 2026 $ 9,569 $ 35 $ 32,689 $ 12,537 $ 52,479 $ 23,135
2027 - - 31,982 12,018 52,883 22,350
2028 - - 31,289 11,486 53,291 21,508
2029 - - 30,612 10,943 53,702 20,608
2030 - - 29,950 10,388 54,116 19,646
2031 - 2035 - - 140,302 49,963 276,901 81,474
2036-2040 - - 125,764 27,333 287,740 46,641
2041-2045 - - 160,628 9,662 240,942 6,900
$ 9,569 $ 583,216 35 $ $ 144,331 $ 1,072,054 $ 242,262
Year Ending
June 30, Principal Interest Principal Interest Principal Interest Principal Interest 2026 $ 56,705 $ 28,403 $ 51,448 $ 22,211 $ 69,146 $ 27,383 $ 372,427 $ 152,808 2027 57,142 27,629 51,844 21,430 67,650 26,302 361,696 147,240 2028 57,583 26,797 52,244 20,594 66,186 25,198 360,611 141,415 2029 58,026 25,902 52,647 19,701 64,753 24,069 359,600 135,287 2030 58,474 24,944 53,053 18,747 66,519 22,877 359,591 128,890 2031 - 2035 299,200 107,883 272,464 77,130 314,600 94,806 1,658,777 553,222 2036-2040 310,910 72,540 282,089 42,664 296,090 57,918 1,671,811 349,100 2041-2045 414,264 25,546 214,040 5,134 327,721 15,312 1,610,176 126,240 2046-2050 - - - - - - 198,452 32,865
2051-2055 - - - - - - 144,262 3,076
$ 1,312,304 $ 339,644 $ 1,029,829 $ 227,610 $ 1,272,665 $ 293,865 $ 7,097,403 $ 1,770,144 AT&T - 600 E. Gladstone AT&T - 701 S. Elwood AT&T - 1025 E. Sierra Madre Total
Verizon - 839 E. Leadora T-Mobile - 16734 Arrow hwy T-Mobile-1636 E.Compromise Pacbell - 159 N. Cullen Pacbell-1051 E. Sierra Madre PW Golf Management 71 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

3. RECEIVABLES, Continued
E. Notes, Loans, and Advances Receivable
At June 30, 2025, 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, 2025, the total outstanding balance was $3,254,667.

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, 2025, the outstanding loan balance was $384,729.

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, 2025, the outstanding loan balance was in the amount of $4,957,292.

General
Fund
Nonmajor
Governmental
Funds Total
Notes and Loans:

Home rehabilitation loans $ 3,254,667 - $ $ 3,254,667
Business rehabilitation loans 384,729 - 384,729
Glendora Housing Investors, Inc. 4,957,292 - 4,957,292
Total Notes and Loans $ 8,596,688 - $ $ 8,596,688
Advances to Successor Agency 4,201,834 $ $ 4,201,834 - $ Major Governmental Funds
72 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

3. RECEIVABLES, Continued
E. Notes, Loans, and Advances Receivable, Continued
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, 2025 was $4,201,834 including accrued interest.

4. INTERNAL BALANCES
Government-Wide Financial Statements
Internal Balances - At June 30, 2025, the City had the following internal receivables and payables, which represents internal borrowing and lending between the governmental activities and business-type activities:
5 . INTERFUND TRANSACTIONS
A. Government-Wide Financial Statements
Transfers: For the year ended June 30, 2025, the City had the following transfers:

Internal Payable
Internal Receivable
Business-Type
Activities
Governmental Activities $ 2,350,275
Transfer Out
Transfers In
Business-Type
Activities
Governmental Activities $ 43,450
73 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

5. INTERFUND TRANSACTIONS, Continued
B. Fund Financial Statements
Due to/from Other Funds: At June 30, 2025, 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, 2025.

Transfers In/Out: For the year ended June 30, 2025, the City had the following transfers in and out:

The General Funds transferred $1,262,119 to the City Capital Projects fund to transfer excess cash per reserve policy.

The General Funds transferred $3,401,890 to the Nonmajor Governmental Funds:
o $3,324,260 for Pension Obligation Bonds debt service payment. o $59,999 to the Energy Efficiency Project Debt Service Fund for lease payments. o $17,631 subsidize a streetlight district zone.

The City Capital Projects Fund transferred $600,000 to General Funds for pool facility improvement.

Due to Other Funds
Governmental Funds
Due From Funds
Nonmajor
Governmental
Funds
Governmental Funds:

General Fund $ 732,817
Transfers Out General Fund
City Capital
Projects Fund
Nonmajor
Funds
Internal
Service Funds Total
Governmental Funds:

General Fund $ 5,783,434 $ 1,262,119 $ 3,401,890 $ 252,424 $ 10,699,867 City Capital Projects Fund 600,000 - - - 600,000
Nonmajor Governmental Funds - 1,080,548 - 1,080,548 - Enterprise Funds:

Water Fund - - 43,450 - 43,450
$ 6,383,434 $ 1,262,119 $ 4,525,888 $ 252,424 $ 12,423,865 Transfers in
74 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

5. INTERFUND TRANSACTIONS, Continued
B. Fund Financial Statements, Continued
The General Fund transferred $252,424 to the Internal Service Funds to transfer excess cash per the reserve policy.

The nonmajor governmental funds transferred $1,080,548 to the nonmajor governmental funds and:
o $58,420 for Pension Obligation Bonds debt service payment. o $406,991 towards Gas tax funds.
o $304,355 to cover Prop C eligible expenses housed in the Prop A fund. o $310,782 towards Highway safety projects.

The Water Enterprise Fund transferred $43,450 to the nonmajor governmental funds to cover the semiannual lease payments for the energy efficient upgrade project.

6. CAPITAL ASSETS
A. Governmental Activities
Summary of changes to the governmental activities capital assets for the year ended June 30, 2025:

Balance
July 1, 2024 Additions Deletions Transfers
Balance
June 30, 2025
Capital assets, not being depreciated
Land $ 11,694,092 $ - $ 6,666,629 - $ $ 18,360,721
Construction in progress 17,036,404 7,217,857 (15,791,157) - 8,463,104 Intangible assets - right of way 653,593 - - 653,593 - Total capital assets, not being depreciated 29,384,089 7,217,857 (9,124,528) - 27,477,418 Capital assets, being depreciated
Buildings and improvements 33,415,927 - 4,118,037 - 37,533,964 Machinery and equipment 30,332,456 2,114,457 - 32,446,914 - Infrastructure 112,838,040 - 5,006,491 - 117,844,531 Lease asset 261,609 - - 261,609 - Subscription based I.T. agreements 2,602,806 79,647 (142,376) 2,540,077 - Total capital assets, being depreciated 179,189,229 2,455,713 (142,376) 9,124,528 190,627,095 Less accumulated depreciation/amortization for:

Buildings and improvements (20,702,009) (1,427,354) - (22,129,363) - Machinery and equipment (24,807,987) (1,277,579) - (26,085,566) - Infrastructure (75,758,951) (2,635,725) - (78,394,676) - Lease asset (117,787) - - (117,787) - Subscription based I.T. agreements (781,108) (789,173) 142,376 (1,427,905) - Total accumulated depreciation/amortization (122,050,055) (6,247,618) 142,376 (128,155,297) - Total depreciable assets, net 57,139,174 (3,791,905) 9,124,528 - 62,471,798 Governmental activities capital assets, net $ 72,982,885 $ 3,425,952 $ - $ 89,949,216 - $ 75 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

6. CAPITAL ASSETS, Continued
A. Governmental Activities, Continued
Depreciation/amortization 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:

B. Business-Type Activities
Summary of changes to the business-type activities capital assets for the year ended June 30, 2025:

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

General government $ 359,606
Public safety 325,199
Community services 1,207,517
Public works 2,675,268
Library 156,607
Internal service 1,523,422
Total depreciation/amortization expense - governmental activities $ 6,247,618 Balance
July 1, 2024 Additions Transfers
Balance
June 30, 2025
Capital assets, not being depreciated
Land $ 2,486,821 $ - $ 2,486,821 - $
Water and pumping rights 4,715,599 - 4,715,599 - Intangibles 223,845 - 223,845 - Construction in progress 12,122,796 3,024,385 (9,701,910) 5,445,271 Total capital assets, not being depreciated 19,549,061 3,024,385 (9,701,910) 12,871,536 Capital assets, being depreciated
Buildings and improvements 10,562,600 - 10,562,600 - Machinery and equipment 63,743,618 104,059 - 63,847,677 Infrastructure 43,044,911 9,701,910 - 52,746,821
Subscription based I.T. agreements 156,091 - 156,091 - Total capital assets, being depreciated 117,507,220 9,805,969 - 127,313,189 Less accumulated depreciation/amortization for:

Buildings and improvements (1,550,048) (210,639) (1,760,687) - Machinery and equipment (33,214,626) (1,292,863) (34,507,489) - Infrastructure (10,680,873) (1,009,063) (11,689,936) - Subscription based I.T. agreements (30,351) (52,030) (82,381) - Total accumulated depreciation/amortization (45,475,898) (2,564,595) (48,040,493) - Total depreciable assets, net 72,031,322 (2,564,595) 9,805,969 79,272,696 Business-type activities capital assets, net $ 91,580,383 $ 459,790 $ 104,059 $ 92,144,232 Business-type activities:

Water Fund $ 2,564,595
Total depreciation/amortization expense - business type activities $ 2,564,595 76 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

7. LONG-TERM LIABILITIES
A. Governmental Activities
Summary of changes to the governmental activities long-term liabilities for the year ended June 30, 2025:
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, 2025, the accumulated depreciation of the financed equipment was $728,800.

At June 30, 2025, the outstanding balance for the Pinnacle Public Finance agreement was $288,076.

Balance
July 1, 2024 Additions Deletions
Balance
June 30, 2025
Due within
One Year
Due in More
Than One
Year
Governmental Activities:
2019 Taxable pension obligation
bonds, Series A $ 46,301,879 $ (2,311,207) - $ $ 43,990,672 $ 2,358,726 $ 41,631,946 Pinnacle public finance 382,372 (94,296) - 288,076 102,024 186,052 Subscription Based I.T. Agreements 1,613,639 (571,237) - 1,042,402 397,195 645,207 Lease liability 198,544 - (51,334) 147,210 147,210 - Compensated absences (as restated) 2,530,422 243,508 2,773,930 - 1,265,571 1,508,359 Claims and judgments 5,071,836 1,286,156 (268,285) 6,089,707 3,121,582 2,968,125 Total governmental activities $ 55,900,148 $ 1,728,208 $ (3,296,359) $ 54,331,997 $ 7,245,098 $ 47,086,899 Principal Interest Total Principal Interest Total Principal Interest 2026 2,358,726 $ $ 1,194,219 $ 3,552,945 $ 371,274 $ 187,975 $ 559,249 $ 2,730,000 $ 1,382,194 2027 2,406,246 1,144,497 3,550,743 378,754 180,149 558,903 2,785,000 1,324,646 2028 2,458,086 1,091,199 3,549,285 386,914 171,760 558,674 2,845,000 1,262,959 2029 2,514,246 1,035,523 3,549,769 395,754 162,996 558,750 2,910,000 1,198,519 2030 2,449,161 929,656 3,378,817 405,273 153,834 559,108 2,854,434 1,083,490 2031-2035 13,195,059 3,695,149 16,890,208 2,183,444 611,453 2,794,897 15,378,503 4,306,601 2036-2040 10,959,583 1,842,721 12,802,304 1,813,530 304,923 2,118,453 12,773,113 2,147,644 2044 7,649,566 435,416 8,084,982 989,377 72,050 1,061,427 8,638,943 507,466 Total 43,990,672 $ $ 11,368,380 $ 55,359,052 $ 6,924,321 $ 1,845,140 $ 8,769,461 $ 50,914,993 $ 13,213,520 Governmental Activities Business-Type Activities Total Year Ending
June 30,
77 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

7. LONG-TERM LIABILITIES, Continued
A. Governmental Activities, Continued
Future payments under the agreement at June 30, 2025 are as follows:

Subscription Based Information Technology Arrangements
The City implemented Governmental Accounting Standards Board Statement No. 96, Subscription-Based Information Technology Arrangements, in fiscal year 2023. The City has five software arrangements that require recognition under GASBS No. 96. The software amortization expense is included on the Statement of Revenues, Expenses and Changes in Fund Net Position related to the City’s intangible asset of five software systems, which is included in Note 6 as subscription based I.T. agreements. The City now recognizes a subscription-based information technology arrangements (SBITA) liability and an intangible right-to-use asset for the five software arrangements described below.

On 01/01/2023, City of Glendora entered into a 36 month subscription for the use of Tyler Technologies – Munis. As of June 30, 2025, Munis did not go live, hence total expenditures incurred amounting to $139,315 are reported as subscription in progress in the governmental activities..

On 07/01/2022, City of Glendora entered into a 72-month subscription for the use of SoftwareONE, Inc. - Microsoft 365 Subscription. An initial subscription liability was recorded in the amount of $1,137,335.

As of 06/30/2024, the value of the subscription liability was $757,890. City of Glendora is required to make annual fixed payments of $200,598. The subscription has an interest rate of 2.3220%. As of June 30, 2025, the City reported the value of the right to use asset with related accumulated amortization of $1,137,335 and $379,112, respectively. City of Glendora has 1 extension option(s), each for 36 months.

On 07/01/2022, City of Glendora entered into a 36-month subscription for the use of OpenGov, Inc. - Website. An initial subscription liability was recorded in the amount of $111,776. As of June 30, 2025, the value of the subscription liability was $37,253. City of Glendora is required to make annual fixed payments of $38,013. The subscription has an interest rate of 2.0380%. As of June 30, 2025, the City reported the value of the right to use asset with related accumulated amortization of $142,376 and $94,918, respectively.

Year Ending June 30, Principal Interest
2026 $ 102,024 $ 6,700
2027 110,253 4,046
2028 75,799 1,179
Total $ 288,076 $ 11,925
78 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

7. LONG-TERM LIABILITIES, Continued
A. Governmental Activities, Continued
On 08/01/2022, City of Glendora entered into a 120-month subscription for the use of Axon Enterprises, Inc. - Professional Evidence.com License. An initial subscription liability was recorded in the amount of $259,754. As of June 30, 2025, the value of the subscription liability was $210,023. City of Glendora is required to make annual fixed payments of $27,945. The subscription has an interest rate of 2.6570%. As of June 30, 2025, the City reported the value of the right to use asset with related accumulated amortization of $259,754 and $49,786, respectively. City of Glendora has 1 extension option(s), each for 60 months.

Subscription Based Information Technology Arrangements, Continued On 08/01/2022, City of Glendora entered into a 120-month subscription for the use of Axon Enterprises, Inc. - Unlimited BWC + Capture. An initial subscription liability was recorded in the amount of $146,463.

As of June 30, 2025, the value of the subscription liability was $118,423. City of Glendora is required to make annual fixed payments of $15,757. The subscription has an interest rate of 2.6570%. As of June 30, 2025, the City reported the value of the right to use asset with accumulated amortization of $146,463 and $28,072, respectively. City of Glendora has 1 extension option(s), each for 60 months.

The annual debt service requirements for the Subscription Based I.T Arrangements are as follows:

Lease Liability:

The City entered into a 5 year lease agreement with Xerox with monthly payment of $4,603 at an interest rate of 2.23%.

The annual debt service requirements for the lease liability is as follows:

Compensated Absences
The balance at June 30, 2025, was $2,773,930. See Note 8 for more detailed information.

Claims and Judgments
The balance at June 30, 2025, was $6,089,707. See Note 9 for more detailed information.

Principal Interest Total
2026 397,195 $ $ 22,826 $ 420,021
2027 228,455 15,845 244,300 2028 235,194 10,416 245,610 2029 41,539 4,824 46,363 2030 44,034 3,720 47,754
2031 - 2033 95,985 3,862 99,847
Total 1,042,402 $ $ 61,493 $ 1,103,895
Year
Ending
June 30,
Governmental Activities
Year Ending June 30, Principal Interest Total
2026 $ 52,490 $ 55,238 2,748 $
2027 53,673 55,239 1,566 2028 41,047 41,429 382 Total $ 147,210 $ 151,906 4,696 $ 79 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

7. LONG-TERM LIABILITIES, Continued
B. Business-Type Activities
Summary of long-term liabilities for the year ended June 30, 2025:
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.

Balance
July 1, 2024 Additions Deletions
Balance
June 30, 2025
Due within
One Year
Due in More
Than One Year
Business-type activities:
2012 Series A CSCDA water and
wastewater pooled revenue bond $ 6,215,000 $ (1,040,000) - $ $ 5,175,000 1,090,000 $ 4,085,000 Bond premium 683,978 (52,841) - 631,137 631,137 - 2016 Series A CSCDA water and wastewater pooled revenue bond 5,180,000 (475,000) - 4,705,000 495,000 4,210,000 Bond premium 873,148 (109,144) - 764,004 764,004 - 2019 Taxable pension obligations bond, Series A 7,288,121 (363,800) - 6,924,321 371,274 6,553,047 Subscription Based I.T. Agreements 94,664 (46,500) - 48,164 48,164 - Compensated absences (as restated) 394,918 (53,457) - 341,461 178,000 163,461 Total business-type activities $ 20,729,829 $ (2,140,742) - $ $ 18,589,087 $ 2,182,438 $ 16,406,649 80 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

7. LONG-TERM LIABILITIES, Continued
B. Business-Type Activities, Continued
The annual debt service requirements for the 2012 Series A Water Revenue Bonds at June 30, 2025 were as follows:
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, 2025 were as follows:
2019 Taxable Pension Obligation Bonds, Series A
See Note 8 A for disclosure.

Year Ending
June 30, Principal Interest Total
2026 $ 1,090,000 $ 177,162 $ 1,267,162
2027 1,120,000 143,312 1,263,312
2028 1,160,000 96,812 1,256,812
2029 1,220,000 43,412 1,263,412
2030 585,000 9,506 594,506
Total $ 5,175,000 $ 470,204 $ 5,645,204
Year Ending
June 30, Principal Interest Total
2026 $ 495,000 $ 217,375 $ 712,375
2027 520,000 192,000 712,000
2028 550,000 168,000 718,000
2029 570,000 142,750 712,750
2030 600,000 113,500 713,500
2031-2033 1,970,000 151,000 2,121,000
Total $ 4,705,000 $ 984,625 $ 5,689,625
81 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

7. LONG-TERM LIABILITIES, Continued
B. Business-Type Activities, Continued
Subscription Based I.T. Agreements
During FY 2023-24, the City entered into an agreement with Nobel Systems, Inc to provide, maintain and manage the GeoViewer SaaS application and datasets that have been integrated with Geoviewer and provide technical support and training to the City. The total term of the contract is for 3 years effective December 01, 2023.

The annual debt service requirements for the Subscription Based I.T. Agreements at June 30, 2025 were as follows:

Compensated Absences
The balance at June 30, 2025, was $341,461 See Note 7 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 $4,375,538 with annual debt service requirements indicated below. For the current year, the debt service obligation on the bonds was $2,181,614 and taxes received to pay enforceable obligations were in the amount totaled to $3,077,375.

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, 2025, follows:

Year Ending
June 30, Principal Interest Total
2026 $ 48,164 $ 1,730 $ 49,894
Total $ 48,164 $ 1,730 $ 49,894
Balance
June 30, 2024 Additions Deletions
Balance
June 30, 2025
Due within
One Year
Due in More
Than One
Year
Fiduciary Activities:

Loan from the City of Glendora 4,739,883 $ $ 143,565 $ (681,614) $ 4,201,834 $ 4,201,834 - $ 2003 Tax Allocation Bond,
Nontaxable Series A 1,500,000 (1,500,000) - - - - Bond Discount (535) - 535 - - - 2006 Revenue Bonds, Series A 2,700,000 - 2,700,000 - 2,700,000 - Bond Discount (8,136) - 8,136 - - - Total fiduciary activities $ 8,931,212 $ 143,565 $ (2,172,943) $ 6,901,834 $ 2,700,000 $ 4,201,834 82 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

7. LONG-TERM LIABILITIES, Continued
C. Fiduciary Fund, Continued
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, 2025 was $4,201,834. 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 2025. Installments range from $100,000 to $1,500,000 and interest is payable semiannually with rates ranging from 2.0% to 5.0%.

As of June 30, 2025, the outstanding balance has been completely paid off. 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, 2025 are as follows:

Year Ending
June 30, Principal Interest Total
2026 $ 2,700,000 2,762,975 62,975 Total 2,700,000 $ $ 62,975 $ 2,762,975 83 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

8. COMPENSATED ABSENCES
The following is a summary of compensated absences payable transactions for the year ended June 30, 2025:

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.

9. 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, 2025, which can be obtained from Independent Cities Risk Management Authority, 18201 Von Karman, Suite 200, Irvine, California Balance
July 1, 2024
(as restated) Net change*
Balance
June 30, 2025
Due within
One Year
Governmental activities:

Compensated absences 2,530,422 $ $ 243,508 $ 2,773,930 $ 1,265,571 Business-type activities:

Compensated absences 394,918 $ $ (53,457) $ 341,461 $ 178,000 * The change in compensated absences liability is presented as a Net Change 84 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

9. RISK MANAGEMENT, Continued
Changes in the balances of claims liabilities for the current and the last two fiscal years follow:

10. 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, 2025 with the corresponding pension expenses for the year then ended:

Fiscal Year
Annual
Claims Payable
July 1
Current Year
Claims and
Changes
in Estimates
Current Year
Claim
Payments
Balance
June 30
Due Within
One Year
2023 $ 6,160,405 $ 962,916 $ (2,468,013) $ 4,655,308 $ 2,861,276 2024 4,655,308 1,311,871 (895,343) 5,071,836 2,997,463
2025 5,071,836 1,286,156 (268,285) 6,089,707 3,121,582
Governmental Activities:

Governmental
Activities
Business-type
Activities Total
Deferred outflows of resources:

Pension contributions after measurement date:

Miscellaneous $ 1,144,306 $ 530,590 $ 1,674,896
Safety 1,972,202 1,972,202 - Subtotal 3,116,508 530,590 3,647,098 Differences between expected and actual experience:

Miscellaneous 482,333 273,156 755,489
Safety 656,138 - 656,138
Difference in projected and actual earnings on pension investments:

Miscellaneous 1,477,311 660,092 2,137,403
Safety 388,619 - 388,619
Subtotal 1,865,930 660,092 2,526,022
Changes in assumptions:

Safety 198,090 - 198,090
Subtotal 198,090 - 198,090
Adjustment due to difference proportion:

Safety 4,510,294 4,510,294 - Total deferred outflows of resources $ 10,829,293 $ 1,463,838 $ 12,293,131 Net pension liabilities (assets)
Miscellaneous $ 3,458,049 $ 1,630,835 $ 5,088,884
Safety 8,040,032 8,040,032 - Total net pension liabilities $ 11,498,081 $ 1,630,835 $ 13,128,916 Deferred inflows of Resources:

Differences between expected and actual experience:

Safety $ 21,334 $ - $ 21,334
Subtotal 21,334 - 21,334
Differences between City's contributions and proportionate share of contribution:

Safety 5,440,049 5,440,049 - Total deferred inflows of resources $ 5,461,383 $ 5,461,383 - $ Pension Expenses
Miscellaneous $ 2,362,172 $ 918,622 $ 3,280,794
Safety 4,070,280 4,070,280 - Total pension expense $ 6,432,452 $ 918,622 $ 7,351,074 85 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

10. 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
Prior to
January 1, 2013
On or after
January 1, 2013
On or after
January 1, 2013
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% 7.50%
Required employer contributions rates (FY24-25) 10.19% 10.19% 10.19% Miscellaneous Agent Plans
86 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

10. 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.

Classic Tier 2 PEPRA
Hire Date
Prior to
January 1, 2013
On or after
January 1, 2013
On or after
January 1, 2013
Benefit formula 3.0% @50 2.0% @ 50 2.7 @ 57
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 Minimum 50 Minimum 50
Monthly benefits, as a % of eligible compensation 3.0%, 50 yrs. 2.0%, 50 years

2.0% -2.7%
50 yrs-57 yrs.,
respectively
Required employee contributions rates 9.00% 9.00% 14.50% Required employer contributions rates (FY24-25) 29.350% 29.350% 14.960% Safety Agent Plans
87 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

10. 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, 2023, 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.

Miscellaneous Classic Tier 2 PEPRA
Active employees 195 3 51 28 Transferred and terminated employees 233 2 - 12 Retired employees and Beneficiaries 111 283 1 - Total 162 711 40 6 Plans Safety
88 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

10. 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, 2023 valuation was rolled forward to determine the June 30, 2024 total pension liability, based on the following actuarial methods and assumptions:

Change of Assumptions
For the measurement date June 30, 2024 there were no assumption changes in 2023 or 2024.

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. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using building-block approach. The expected rate was then adjusted to account for assumed administrative expenses of 10 Basis points.

Actuarial Cost Method Entry Age Normal
Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.30%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table (1) Derived using CalPERS' Membership Data for all Funds.

Post Retirement Benefit Increase The lesser of contract COLA or 2.50% until Purchasing Power Protection Allowance floor on purchasing power applies, 2.50% thereafter (1)The probabilities of mortality are based on the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. Mortality rates incorporate full generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries.
89 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

10. 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 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Asset Class
Assumed Asset
Allocation
Real Return
Years 1 -10 1,2
Global equity - cap-weighted 30.00% 4.54%
Global equity non cap-weighted 12.00% 3.84%
Private Equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Securities 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage -5.00% -0.59%
100.00%
(1) An expected inflation of 2.30% used for this period. (2) Figures are based on the 2021-22 Asset Liability management study. 90 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

10. 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.

Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability(Asset)
(c) = (a) - (b)
Balance at June 30, 2023 (Valuation Date) $ 127,645,895 $ 120,840,170 $ 6,805,725 Changes Recognized for the Measure Period:

Service Cost 2,142,941 2,142,941 - Interest on the total pension liability 8,731,999 8,731,999 - Difference between expected and actual experience 1,076,634 1,076,634 - Contribution from the employer - 1,401,448 (1,401,448) Contribution from the employee - 1,034,295 (1,034,295)
Net investment income 11,331,000 - (11,331,000)
Benefit payments, including refunds of employee
contributions (6,486,578) (6,486,578) - Administrative Expense - (98,328) 98,328 Net Changes during July 1, 2023 to June 30, 2024 5,464,996 7,181,837 (1,716,841) Balance at June 30, 2024 (Measurement Date) $ 133,110,891 $ 128,022,007 $ 5,088,884 Increase (Decrease)
91 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

10. 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, 2023). 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, 2024). 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, 2024 less the sum of all additional side fund (or unfunded liability) contributions made by all employers during the measurement period (2023-24). (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 market 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).

Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability/(Asset)
(c) = (a) - (b)
Balance as of June 30, 2023 (Valuation Date) $ 135,231,514 $ 126,390,102 $ 8,841,412 Balance as of June 30, 2024 (Measurement Date) 143,027,661 134,987,629 8,040,032 Net changes during 2023-2024 $ 7,796,147 $ 8,597,527 $ (801,380) Safety Plan
Increase (Decrease)
92 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

10. 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 6.90%, as well as what the net pension liability would be if it were calculated using a discount rate that is 1 percentage-point lower (5.90%) or 1 percentage-point higher (7.90%) 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, 2025, the City recognized pension expense in the amounts of $3,280,794 and $4,070,280 for the miscellaneous plan and safety plan, respectively.

Safety Plan
June 30, 2023 0.0709%
June 30, 2024 0.0663%
Change - Increase (Decrease) -0.0046%
Discount Rate
-1% (5.90%)
Current Discount
Rate (6.90%)
Discount Rate
+1% (7.90%)
Miscellaneous Plan $ 22,350,172 $ 5,088,884 $ (9,133,640) Safety Plan $ 27,577,473 $ 8,040,032 $ (7,938,848)
Plan's Net Pension Liability/(Asset)
93 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

10. 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, 2024, 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 2023-2024 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 2023-24 measurement period is 2.6 and 3.8 years, which was obtained by dividing the total service years of 1,835 and 630,177 (the sum of remaining service lifetimes of the active employees) by 711 and 166,163 (the total number of participants: active, inactive, and retired), respectively.

Deferred outflows
of Resources
Deferred inflows
of Resources
Contribution made after measurement period $ 1,674,896 $ - Changes of Assumptions - - Difference between expected and actual experience 755,489 - Net difference between projected and actual earning
on pension plan investments 2,137,403 - Total $ 4,567,788 $ - Deferred outflows
of Resources
Deferred inflows
of Resources
Contribution made after measurement period $ 1,972,202 $ - Changes of assumptions 198,090 - Difference between expected and actual experience 656,138 (21,334) Net difference between projected and actual earning
on pension plan investments 388,619 -
Adjustment due to differences in proportions 4,510,294 - Differences between City's contribution and
proportionate share of contribution - (5,440,049)
Total $ 7,725,343 $ (5,461,383)
Miscellaneous Plan
Safety Plan
94 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

10. EMPLOYEE RETIREMENT PLANS, Continued
A. Defined Benefit Pension Plans, Continued
Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions, Continued
$1,674,896 and $1,972,202 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, 2026. 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 parttime 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, 2025, the City’s payroll covered by the plan was $1,455,420. The City made employer contributions of $62,198 (4.27% of current covered payroll), and employees contributed $62,198 (4.27% of current covered payroll). Number of participants of the Plan at June 30, 2025 were 195.

Miscellaneous
Plan
Safety
Plan
2026 $ 430,555 $ - 2027 3,545,731 738,266
2028 (455,326) 1,982
2029 (628,068) (315,523)
2030 (132,967) - $ 2,892,892 $ 291,758
Deferred Outflow/
Inflows of Resources
Measurement Period
Ending June 30,
95 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

10. EMPLOYEE RETIREMENT PLANS, Continued
C. Other Postretirement Health Care Benefits
At June 30, 2025, 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 $157 and $162 per month during calendar years of 2024 and 2025, 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.

Governmental
Activities
Business-Type
Activities Total
Deferred outflows of resources:

OPEB contributions after measurement date: $ 181,076 $ 85,814 $ 266,890 Change in Assumptions 406,563 191,324 597,887
Total deferred outflows of resources $ 587,639 $ 277,138 $ 864,777 Net OPEB liabilities $ 3,828,006 $ 1,805,317 $ 5,633,323 Deferred inflows of resources:

Changes in assumptions $ 1,999,968 $ 941,162 $ 2,941,130 Difference between expected and actual experience 2,088,909 987,253 3,076,162 Net difference between projected and actual earning
on pension plan investments 66,349 31,223 97,572
Total deferred inflows of resources $ 4,155,227 $ 1,959,637 $ 6,114,864 OPEB Expenses (Credit) $ 323,426 $ 152,201 $ 475,627
96 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

10. 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, 2023 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, 2025 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, 2024, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2023. there are no assets accumulated in a GASB-compliant trust.

Active plan members 215
Inactive plan members currently receiving benefits 65
Inactive plan members entitled to but not receiving benefits 120 Total 400
97 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

10. 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, 2024 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, 2024, there were the following changes in assumptions:
 Discount Rate: discount rate changed from 4.2% as of June 30, 2023, to 4.40% as of June 30, 2024, based on municipal bond index.
 Medical Trend: updated from Getezen 2022_b to Getezen 2023_b healthcare trend model.  Trust Return: updated from 6.35% to 6.25% based on updated information provided by PARS.

Actuarial Cost Method Entry Age Normal
Actuarial Assumptions:

Asset Valuation Method Market value of assets
Discount Rate 4.40% for all plan liabilities as of June 30, 2024 and 4.20% for all plan liabilities as of June 30, 2023
Inflation 2.50%
Salary Increases 3.00% per year, since benefits do not depend on salary, this is used only to allocate the cost of benefits between service years
Mortality Improvement CalPERS 2021 Experience Study; Projected with MW Scale 2022 Healthcare Trend 6.0% in 2026 decreasing to 3.9% by 2075 Medicare Eligibility All individuals are assumed to be eligible for Medicare Parts A and B at age 65 Participation Rate Active employees: 100% of those expected to qualify for the additional "MOU'' benefits are assumed to receive them. In addition, (a) 80% of all future retirees eligible for an additional MOU benefit, and (b) 50% of those not eligible or no longer eligible for the additional MOU benefits are assumed to elect coverage in a CalPERS medical plan at retirement, thus qualifying for the PEMHCA resolution benefit. Currently waiving active employees: Employees currently waiving City medical coverage but expected to qualify for retiree medical benefits are assumed to elect coverage and/or receive benefits at 25% of the participation rates described above. Retired participants: Existing medical plan elections are assumed to be continued until the retiree’s death.
98 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

10. 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 (23.20 percent) or 1- percentage-point higher (5.20 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:

Total OPEB
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net OPEB
Liability
(c) = (a) - (b)
Balance at June 30, 2023 (Measurement Date) $ 7,120,315 $ 1,554,552 $ 5,565,763 Changes Recognized for the Measurement Period:

Service Cost 375,464 - 375,464
Interest 310,030 - 310,030
Changes of assumptions (189,176) (189,176) - Change due to investment experience - 101,806 (101,806) Expected Investment Income - 98,714 (98,714)
City of Glendora Contributions - 228,238 (228,238)
Difference between expected and actual experience - -
Benefit payments, including refunds of employee
contributions (228,238) (228,238) - Net Changes during July 1, 2023 to June 30, 2024 268,080 200,520 67,560 Balance at June 30, 2024 (Measurement Date) $ 7,388,395 $ 1,755,072 $ 5,633,323 Discount Rate
-1% (3.20%)
Current Discount
Rate (4.20%)
Discount Rate
+1% (5.20%)
$ 6,660,238 $ 5,633,323 $ 4,792,194
Net OPEB Liability
Healthcare Cost
Trend Rate -1%
Healthcare Cost
Trend Rate
Healthcare Cost
Trend Rate +1%
$ 4,706,977 $ 5,633,323 $ 6,830,222
Net OPEB Liability
99 City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

10. 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, 2024, the City recognized OPEB expense of $475,627. At June 30, 2025, 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 $266,890 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, 2026. Other amount reported as deferred inflows of resources related to OPEB will be recognized in the future OPEB expense as follow:

Deferred outflows
of Resources
Deferred inflows
of Resources
Contribution made after measurement period $ 266,890 $ - Changes in assumptions 597,887 2,941,130 Difference between expected and actual experience - 3,076,162 Net difference between projected and actual
earnings on investments - 97,572
Total $ 864,777 $ 6,114,864
Measurement Period
Ending June 30, OPEB Plan
2026 $ (965,322)
2027 (957,186)
2028 (957,188)
2029 (771,960)
2030 (742,389)
Thereafter (1,122,932)
$ (5,516,977)
100
City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

11. 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 $12,728,153 at June 30, 2025 as follows:

Outstanding
Commitment
General Fund $ 1,023,317
City Capital Projects Fund 2,596,552
Non-major Governmental Funds 2,603,871
Water Enterprise Fund 2,929,992
Internal Service Funds 970,550
Total $ 12,728,153
101
City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

12. OTHER REQUIRED DISCLOSURES
A. Expenditures over Appropriations
For the year ended June 30, 2025, the following funds had expenditures over appropriations:

B. Deficit Fund Balances/Net Position
At June 30, 2025, 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:

Special Assessments Special Revenue Fund
Public Works $ 448,525 $ 487,970 $ (39,445)
Grants Fund
Public safety 142,424 185,714 (43,290)
Air Quality
Community services 23,587 26,816 (3,229)
Prop A Operations Special Revenue Fund
Community Services 25,000 58,035 (33,035)
Affordable Housing Special Revenue Fund
Community services 20,833 272,917 (252,084)
Capital outlay - 900 (900)
PEG Cable TV
Capital outlay 105,858 114,376 (8,518)
Beverage Recycling Grant
Capital outlay - 16,430 (16,430)
Glendora Village BID
General government 33,700 245,363 (211,663)
Housing Authority
Capital outlay 298,651 556,564 (257,913)
Measure H
Community services 50,000 53,133 (3,133)
Nonmajor Special Revenue Funds:

American Rescue Plan Act $ (260)
Grants (50,253)
Prop A Operations (101,078)
Affordable Housing (93,626)
Glendora Village BID (4,333)
Step OTS Grant (1,032)
Highway Bridge Repair (15,574)
Measure H (2,502)
Internal Service Funds:

Workers' Compensation Self-Insurance (2,672,362)
General Liability Self-Insurance (834,124)
102
City of Glendora
Notes to Basic Financial Statements
For the year ended June 30, 2025

13. RESTATEMENTS
For the year ended June 30, 2025, the City implemented GASB Statement No. 101, Compensated Absences, which requires recognition of a liability as leave is earned and likely to be used or paid. Adoption of this Statement will enhance the relevance and reliability of information about the liability for compensated absences. The implementation represents a change in accounting principle and resulted in a restatement of the opening balance of compensated absences reported in the Statement of Net Position. This change affected the compensated absence line item within Governmental and Business Type Activities as well as Water and Internal Services funds to reflect previously unrecognized liabilities, and the opening balance net position was restated retrospectively as presented below.

Water
Internal
Service Funds
Governmental
Activities
Business-Type
Activities
Fund Balance/net position as
previously reported at June 30, 2024 $ 98,019,927 $ 8,429,276 $ 126,913,520 $ 96,018,109 Change in Accounting Principle (130,098) (47,137) (1,372,414) (130,098) Total restatements (130,098) (47,137) (1,372,414) (130,098) Fund balance/net position as
restated at June 30, 2024 $ 97,889,829 $ 8,382,139 $ 125,541,106 $ 95,888,011 Reporting Units Affected by
Restatements of Beginning
Balances Government-Wide
103
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REQUIRED

SUPPLEMENTARY INFORMATION
105
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City of Glendora
General Fund
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes $ 41,911,200 $ 41,591,200 $ 42,023,062 $ 431,862
Licenses and permits 1,304,475 1,449,475 1,802,746 353,271 Intergovernmental 105,000 254,991 306,287 51,296
Charges for services 3,000,360 3,886,792 4,234,751 347,959 Use of money and property 1,626,250 2,055,780 4,437,959 2,382,179 Fines and forfeitures 300,000 240,000 260,716 20,716
Miscellaneous 200,000 200,000 199,999 (1)
Total revenues 48,447,285 49,678,238 53,265,520 3,587,282 EXPENDITURES:

Current:

General government 3,254,147 5,358,271 4,350,975 1,007,296 Public safety 25,151,662 25,543,693 25,402,204 141,489
Community services 3,750,132 4,765,030 3,839,007 926,023 Library 2,423,548 2,444,198 2,120,147 324,051
Public works 9,478,861 10,476,766 9,219,979 1,256,787
Capital outlay - 600,000 600,000 -
Total expenditures 44,058,350 49,187,958 45,532,312 3,655,646

REVENUES OVER (UNDER)
EXPENDITURES 4,388,935 490,280 7,733,208 7,242,928
OTHER FINANCING SOURCES (USES):

Transfers in 5,133,576 6,522,533 6,383,434 (139,099)
Transfers out (10,928,311) (9,414,519) (10,699,867) (1,285,348) Total other financing sources (uses) (5,794,735) (2,891,986) (4,316,433) (1,424,447) Net change in fund balances $ (1,405,800) $ (2,401,706) 3,416,775 $ 5,818,481 FUND BALANCES:

Beginning of year 38,963,766
End of year $ 42,380,541
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 107
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City of Glendora
Required Supplementary Information
For the year ended June 30, 2025
Miscellaneous Plan
Schedule of Changes in the Net Pension Liability and Related Ratios - Last 10 Years Measurement Period 2015 2016 2017

TOTAL PENSION LIABILITY
Service cost $ 1,510,574 $ 1,588,319 $ 1,704,274
Interest 6,607,743 6,851,396 6,946,828
Differences between expected and actual experience (296,892) (447,338) (1,644,990) Changes of Benefit Terms - - -
Changes in assumptions (1,573,360) 5,610,332 -
Benefit payments, including refunds of employee contributions (4,377,624) (4,672,043) (5,058,663) Net change in the total pension liability 1,870,441 3,320,334 7,557,781 Total pension liability - beginning 89,679,499 91,549,940 94,870,274 Total pension liability - ending (a) $ 91,549,940 $ 94,870,274 $ 102,428,055

PLAN FIDUCIARY NET POSITION
Contributions - employer $ 1,519,204 $ 1,758,283 $ 2,086,064 Contributions - employee 797,313 780,076 793,140
Net investment income 1,612,178 371,390 7,572,564
Benefit payments, including refunds of employee contributions (4,377,624) (4,672,043) (5,058,663) Plan to plan resource movement - - -
Administrative expense (102,993) (43,013) (101,537)
Other miscellaneous income (expense) - - -
Net change in plan fiduciary net position (551,922) (1,805,307) 5,291,568 Plan fiduciary net position - beginning 71,128,995 70,577,073 68,771,766 Plan fiduciary net position - ending (b) $ 70,577,073 $ 68,771,766 $ 74,063,334 Net pension liability - ending (a) - (b) $ 20,972,867 $ 26,098,508 $ 28,364,721 Plan fiduciary net position as a percentage of the total pension liability 77.09% 72.49% 72.31%
Covered payroll $ 9,032,913 $ 9,731,754 $ 9,634,110
Net pension liability as a percentage of covered payroll 232.18% 268.18% 294.42% Notes to the Schedule:

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). 110
2018 2019 2020 2021 2022 2023 2024
$ 1,712,186 $ 1,678,027 $ 1,507,514 $ 1,587,545 $ 1,953,133 $ 1,982,508 $ 2,142,941 7,181,159 7,442,113 7,765,992 7,900,746 8,078,285 8,378,588 8,731,999 405,202 64,380 (1,077,278) - (566,872) 464,727 1,076,634 - - - - 180,602 -
(691,188) 1,580,147 - 3,653,736 - - -
(5,124,768) (5,457,056) (6,713,517) (5,989,619) (6,372,955) (6,305,497) (6,486,578) 3,482,591 3,727,464 4,140,136 2,421,394 6,745,327 4,700,928 5,464,996 102,428,055 105,910,646 109,638,110 113,778,246 116,199,640 122,944,967 127,645,895 $ 105,910,646 $ 109,638,110 $ 113,778,246 $ 116,199,640 $ 122,944,967 $ 127,645,895 $ 133,110,891 $ 2,161,517 $ 2,502,796 $ 32,093,707 $ 1,067,740 $ 1,236,022 $ 1,248,036 $ 1,401,448 708,809 742,098 752,040 764,782 832,828 874,443 1,034,295 6,214,046 5,107,821 5,197,040 24,697,477 (9,801,293) 7,124,607 11,331,000 (5,124,768) (5,457,056) (6,713,517) (5,989,619) (6,372,955) (6,305,497) (6,486,578) (181) - - - - - -
(115,411) (55,440) (113,526) (111,626) (82,336) (86,761) (98,328) (219,168) 181 - - - - -
3,624,844 2,840,400 31,215,744 20,428,754 (14,187,734) 2,854,828 7,181,837 74,063,334 77,688,178 80,528,578 111,744,322 132,173,076 117,985,342 120,840,170 $ 77,688,178 $ 80,528,578 $ 111,744,322 $ 132,173,076 $ 117,985,342 $ 120,840,170 $ 128,022,007 $ 28,222,468 $ 29,109,532 $ 2,033,924 $ (15,973,436) $ 4,959,625 $ 6,805,725 $ 5,088,884

73.35% 73.45% 98.21% 113.75% 95.97% 94.67% 96.18%
$ 9,809,142 $ 9,706,872 $ 9,192,158 $ 9,854,409 $ 11,226,794 $ 11,813,903 $ 13,476,956 287.72% 299.89% 22.13% -162.09% 44.18% 57.61% 37.76%
Changes in Assumptions: In 2021, the discount rate was reduced from 7.15% to 6.90%. 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. For the measurement date June 30, 2024 there were no assumption changes in 2023 or 2024. 111
City of Glendora
Schedule of Pension Plan Contributions - Last 10 Years
2016 2017 2018
Miscellaneous Plan
Actuarially determined contribution $ 1,758,283 $ 2,086,064 $ 2,161,517 Contributions in relation to actuarially deemed contributions (1,758,283) (2,086,064) (2,161,517) Contribution deficiency (excess) $ - $ - $ -
Covered payroll2 $ 9,731,754 $ 9,634,110 $ 9,809,142
Contributions as a percentage of covered payroll 18.07% 21.65% 22.04% 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
Fair Value of Assets. For details, see June 30, 2021, funding valuation report.

6.80% net of pension plan investment and administrative expenses; includes inflation.

The probabilities of retirement are based on the 2021 CalPERS Experience Study and Review of Actuarial Assumptions.

The probabilities of mortality are based on the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. Mortality rates incorporate full generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries.

Required Supplementary Information
For the year ended June 30, 2025
Entry Age Actuarial Cost Method
For details, see June 30, 2021, funding valuation report.

For the Fiscal year 2024-25 there were no assumption changes in 2023 or 2024. 2 Includes one year's payroll growth using 2.80 percent payroll growth assumption for fiscal years ended June 30, 2022 and 2023; 2.75% payroll growth assumption for fiscal year ended June 30, 2018-21; 3.00% payroll growth assumption for fiscal years ended June 30, 2014-17.

The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2023-24 were derived from the June 30, 2021, funding valuation report.

2.30%
varies by entry age and service

2.80%
112
2019 2020 2021 2022 2023 2024 2025
$ 2,502,796 $ 2,946,726 $ 1,067,740 $ 1,235,180 $ 1,248,036 $ 1,401,448 $ 1,674,896 (2,502,796) (32,093,707) (1,067,740) (1,235,180) (1,248,036) (1,401,448) (1,674,896) $ (29,146,981) - $ $ - $ - $ - $ - $ -
$ 9,706,872 $ 9,192,158 $ 9,854,409 $ 11,226,794 $ 11,813,903 $ 13,476,956 $ 14,352,151

25.78% 349.14% 10.84% 11.00% 10.56% 10.40% 11.67%
113
City of Glendora
Schedule of the City's Proportionate Share of the Net Pension Liability - Last Ten Fiscal Years Safety Plan
Fiscal Year End: 6/30/2016 6/30/2017 6/30/2018
Measurement Date 6/30/2015 6/30/2016 6/30/2017
City's proportion of the net pension liability 0.27531% 0.28291% 0.28314% City's proportionate share of the net pension liability $ 18,897,034 $ 24,480,116 $ 28,079,757 City's covered payroll (plan year) $ 5,630,131 $ 5,671,207 $ 5,857,254 City's proportionate share of the net pension liability as a percentage of its covered payroll 335.64% 431.66% 479.40% Fiduciary net position as a percentage of the
total pension liability 78.48% 73.20% 72.00%
Required Supplementary Information
For the year ended June 30, 2025
114
6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023 6/30/2024 6/30/2025 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023 6/30/2024

0.29562% 0.30046% 0.01566% -0.31229% 0.04763% 0.05856% 0.56357% $ 28,486,271 $ 30,788,104 $ 1,703,774 $ (16,889,623) $ 5,501,500 $ 8,841,411 $ 8,040,032 $ 5,329,935 $ 6,108,346 $ 6,263,292 $ 6,435,533 $ 6,469,928 $ 6,882,965 $ 7,006,504 534.46% 504.03% 27.20% -262.44% 85.03% 128.45% 114.75%

72.66% 71.44% 71.44% 88.29% 88.29% 88.29% 88.29%
115
City of Glendora
Schedule of Pension Plan Contributions - Last 10 Years
2016 2017 2018 2019
Safety Plan
Actuarially determined contribution $ 1,895,287 $ 2,124,679 $ 2,306,438 $ 2,730,084 (1,895,287) (2,124,679) (2,306,438) (2,730,084)
Contribution deficiency (excess) $ - $ - $ - $ -
Covered employee payroll $ 5,671,207 $ 5,857,254 $ 5,329,935 $ 6,108,346

33.42% 36.27% 43.27% 44.69%
Notes to the Schedule:

Required Supplementary Information
For the year ended June 30, 2025
Contributions in relation to actuarially deemed
contributions
Contributions as a percentage of covered employee
payroll
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 2025 and 2024, there were no changes in assumption. In 2023, the discount rate was reduced from 7.15% to 6.90%. In 2019 - 2022, 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. 116
2020 2021 2022 2023 2024 2025
$ 1,494,129 $ 1,439,951 $ 1,447,354 $ 1,592,595 $ 1,551,142 $ 1,972,202 (34,227,695) (1,439,951) (1,447,354) (1,592,595) (1,551,142) (1,972,202) $ (32,733,566) $ - $ - $ - $ - $ -
$ 6,263,292 $ 6,435,533 $ 6,469,928 $ 6,882,965 $ 7,006,504 $7,407,029 546.48% 22.38% 22.37% 23.14% 22.14% 26.63%
117
City of Glendora
Schedule of Changes in Net OPEB Liability and Related Ratios - Last 10 Years* Measurement Date 2017 2018 2019
Total OPEB Liability
Service cost $ 632,017 $ 555,743 $ 565,369
Interest on the total OPEB liability 375,210 432,902 457,605 Actual and expected experience difference - - (2,055,061) Changes in assumptions (1,241,368) (111,687) (334,457)
Benefit payments (366,298) (391,803) (419,678)
Net change in the total OPEB liability (600,439) 485,155 (1,786,222) Total OPEB liability - beginning 12,400,780 11,800,341 12,285,496 Total OPEB liability - ending (a) $ 11,800,341 $ 12,285,496 $ 10,499,274 Plan Fiduciary Net Position
Expected Investment Income - - -
Employer contributions - - -
Benefit payments, including refunds of employee contributions - - - Change due to investment experience - - -
Net change in plan fiduciary net position
Plan fiduciary net position - beginning - - -
Plan fiduciary net position - ending (b) - - -
Net OPEB liability - ending (a) - (b) $ 11,800,341 $ 12,285,496 $ 10,499,274 Covered-employee payroll $ 15,142,000 $ 15,634,115 $ 15,337,318 Net OPEB liability as a percentage of covered-employee payroll 77.93% 78.58% 68.46% * Fiscal year 2018 was the 1st year of implementation.

Notes to Schedule
Changes in assumptions:

In 2022, the following assumptions changed:

Required Supplementary Information
For the year ended June 30, 2025
Discount Rate: discount rate changed from 2.45% as of June 30, 2020, to 1.92% as of June 30, 2021, and to 3.69% as of June 30, 2022 based on the municipal bond index.

There are no assets accumulated in a trust that meet the criteria in paragraph 101, GASB Codification, Section P52.134.D.

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 2023, the discount rate decreased to 4.2% from 3.69% for 2022. Medical Trend: updated from Getezen 2022_b to Getezen 2023_b healthcare trend model.

In measurement year 2019, the discount rate decreased to 3.13% from 3.62% for 2018.

In measurement year 2018, the discount rate increased to 3.62% from 3.57% for 2017. 118
2020 2021 2022 2023 2024
$ 538,951 $ 655,340 $ 713,772 $ 475,348 $ 375,464
340,530 310,185 250,596 388,533 310,030
- (430,429) - (2,705,260) -
1,120,088 151,107 (2,933,355) (954,383) (189,176)
(317,332) (352,465) (354,337) (275,848) (228,238)
1,682,237 333,738 (2,323,324) (3,071,610) 268,080
10,499,274 12,181,511 12,515,249 10,191,925 7,120,315
$ 12,181,511 $ 12,515,249 $ 10,191,925 $ 7,120,315 $ 7,388,395 - - - 27,675 98,716
- - - 1,775,846 228,238
- - - (275,848) (228,238)
- - - 26,877 101,806
- - - - 1,554,550
- - - 1,554,550 1,755,072
$ 12,181,511 $ 12,515,249 $ 10,191,925 $ 5,565,765 $ 5,633,323 $ 15,994,232 $ 16,727,908 $ 17,696,722 $ 18,696,868 $ 20,012,000

76.16% 74.82% 57.59% 29.77% 28.15%
119
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120

SUPPLEMENTARY INFORMATION
121
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City of Glendora
City Capital Projects
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Current:

Public works $ 700,000 $ 1,032,638 $ 987,305 $ 45,333
Capital outlay 2,643,650 16,320,359 2,996,240 13,324,119 Total expenditures 3,343,650 17,352,997 3,983,545 13,369,452 OTHER FINANCING SOURCES (USES):

Transfers in 277,705 61,456 1,262,119 1,200,663
Transfers out (600,000) - (600,000) -
Total other financing sources (uses) 277,705 (538,544) 662,119 1,200,663 Net change in fund balances $ (3,065,945) $ (17,891,541) (3,321,426) $ 14,570,115 FUND BALANCES:

Beginning of year 21,077,583
End of year $ 17,756,157
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 123
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124

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 Development 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. 125
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.

American Rescue Plan Act- Accounts for funds received for efforts to rescue the American economy and support communities struggling in the wake of the COVID-19 pandemic.

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. 126
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. 127
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City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
Special
Assessments
Gas Tax and
TDA
Parks
Development Grants
ASSETS
Pooled cash and investments $ 759,444 $ 1,275,636 $ 494,414 $ - Receivables:

Accounts 3,953 - 107,885 -
Notes and loans - - - -
Accrued interest 3,301 3,971 2,001 739
Due from other governments 124,093 - 190,350 -
Total assets $ 766,698 $ 1,403,700 $ 496,415 $ 298,974

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 38,159 170,996 2,196 -
Accrued liabilities 137 6,823 - -
Unearned revenue - - - 21
Due to other funds - - 48,775 -
Total liabilities 38,296 177,819 50,992 -
Deferred Inflows of Resources
Unavailable revenue - - - 298,235
Total deferred inflows of resources - - 298,235 -
Fund Balances:

Restricted for:

Community development projects - - 496,415 -
Public safety - - - -
Public works and capital projects 728,402 1,225,881 - - Community services - - - -
PEG Cable TV - - - -
Library - - - -
Debt service - - - -
Committed to:

General plan - - - -
Plan maintenance fees - - - -
Unassigned - - - (50,253)
Total fund balances 728,402 1,225,881 496,415 (50,253)
Total liabilities, deferred inflows of
resources and fund balances $ 766,698 $ 1,403,700 $ 496,415 $ 298,974 Special Revenue Funds
129
City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2025
Asset
Forfeiture
Transit Tax
Local Prop A
Supplemental
Law Enforcement
Services
Transit Tax
Local Prop C
ASSETS
Pooled cash and investments $ 334,356 $ 2,272,721 $ 166,053 $ 3,798,942 Receivables:

Accounts 127,035 - - -
Notes and loans - - - -
Accrued interest 1,287 8,434 865 19,776
Due from other governments - - - -
Total assets $ 335,643 $ 2,408,190 $ 166,918 $ 3,818,718

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 92,017 - - -
Accrued liabilities 3,026 - - -
Unearned revenue - - - -
Due to other funds - - - -
Total liabilities 95,043 - - -
Deferred Inflows of Resources
Unavailable revenue - - - -
Total deferred inflows of resources - - - -
Fund Balances:

Restricted for:

Community development projects - - - -
Public safety 335,643 - 166,918 -
Public works and capital projects - - - -
Community services - 2,313,147 - 3,818,718
PEG Cable TV - - - -
Library - - - -
Debt service - - - -
Committed to:

General plan - - - -
Plan maintenance fees - - - -
Unassigned - - - -
Total fund balances 335,643 2,313,147 166,918 3,818,718 Total liabilities, deferred inflows of
resources and fund balances $ 335,643 $ 2,408,190 $ 166,918 $ 3,818,718 Special Revenue Funds
130
City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2025
Housing and
Community
Development Act
Used Oil
Block Grant Air Quality
Prop A
Operations
ASSETS
Pooled cash and investments $ 44,650 $ 30,118 $ 171,043 $ - Receivables:

Accounts - - - -
Notes and loans 384,729 - - -
Accrued interest 246 135 747 -
Due from other governments 348,023 - - -
Total assets $ 777,648 $ 30,253 $ 171,790 $ -

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 35,482 140 38 -
Accrued liabilities - 298 - -
Unearned revenue - - - -
Due to other funds 373,659 - 101,078 -
Total liabilities 409,141 140 101,078 336
Deferred Inflows of Resources
Unavailable revenue - - - -
Total deferred inflows of resources - - - -
Fund Balances:

Restricted for:

Community development projects 368,507 - - -
Public safety - - - -
Public works and capital projects - 30,113 - 1,564
Community services - - 171,454 -
PEG Cable TV - - - -
Library - - - -
Debt service - - - -
Committed to:

General plan - - - -
Plan maintenance fees - - - -
Unassigned - - - (102,642)
Total fund balances 368,507 30,113 171,454 (101,078)
Total liabilities, deferred inflows of
resources and fund balances $ 777,648 $ 30,253 $ 171,790 $ - Special Revenue Funds
131
City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2025
Affordable
Housing
CAL Home
Prop 1C
Surface
Transportation
Program
PEG Cable
TV
ASSETS
Pooled cash and investments $ 76,953 - $ $ 226,132 $ 299,155 Receivables:

Accounts - - 39,232 -
Notes and loans 166,670 - - -
Accrued interest 127 347 1,019 1,394
Due from other governments - - - -
Total assets $ 243,970 127 $ $ 227,151 $ 339,781

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 23,023 - - -
Accrued liabilities - - - -
Unearned revenue - - - -
Due to other funds 70,730 - - -
Total liabilities 93,753 - - -
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 - - 227,151 -
Community services - 243,970 - -
PEG Cable TV - - - 339,781
Library - - - -
Debt service - - - -
Committed to:

General plan - - - -
Plan maintenance fees - - - -
Unassigned (93,626) - - -
Total fund balances (93,626) 243,970 227,151 339,781
Total liabilities, deferred inflows of
resources and fund balances $ 243,970 127 $ $ 227,151 $ 339,781 Special Revenue Funds
132
City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2025
Measure R
Beverage
Recycling
Grant
Library
Grant
Glendora
Village BID
ASSETS
Pooled cash and investments $ 1,696,731 $ 59,675 $ 2,135 - $ Receivables:

Accounts - 117,629 - -
Notes and loans - - - -
Accrued interest 7,280 271 - -
Due from other governments - - - -
Total assets $ 1,704,011 $ 59,946 $ 117,629 $ 2,135

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 22,930 1,309 (1) 6,468
Accrued liabilities 3,541 - - -
Unearned revenue 13,090 - - -
Due to other funds - 84,275 - -
Total liabilities 26,471 13,089 85,584 6,468
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 1,677,540 46,857 - -
Community services - - - -
PEG Cable TV - - - -
Library - - 32,045 -
Debt service - - - -
Committed to:

General plan - - - -
Plan maintenance fees - - - -
Unassigned - - - (4,333)
Total fund balances 1,677,540 46,857 32,045 (4,333)
Total liabilities, deferred inflows of
resources and fund balances $ 1,704,011 $ 59,946 $ 117,629 $ 2,135 Special Revenue Funds
133
City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2025
American
Rescue Plan
Act
Step OTS
Grant
Plan
Maintenance
Fees
Home-State
Grant
ASSETS
Pooled cash and investments $ - $ 1,222,397 - $ $ 201,460 Receivables:

Accounts - 2,475 - -
Notes and loans - - 3,087,997 -
Accrued interest 12 - - 908
Due from other governments 23,865 - - -
Total assets $ 23,877 - $ $ 1,224,872 $ 3,290,365

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable - - 176 (1)
Accrued liabilities - - - -
Unearned revenue - - - -
Due to other funds 24,909 260 - -
Total liabilities 24,909 260 176 (1)
Deferred Inflows of Resources
Unavailable revenue - - - -
Total deferred inflows of resources - - - -
Fund Balances:

Restricted for:

Community development projects - 14 - -
Public safety - - - -
Public works and capital projects - - - -
Community services - - - 3,290,366
PEG Cable TV - - - -
Library - - - -
Debt service - - - -
Committed to:

General plan - - - -
Plan maintenance fees - - 1,224,696 -
Unassigned (260) (1,046) - -
Total fund balances (1,032) (260) 1,224,696 3,290,366
Total liabilities, deferred inflows of
resources and fund balances $ 23,877 - $ $ 1,224,872 $ 3,290,365 Special Revenue Funds
134
City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2025
Housing
Authority
Highway
Bridge
Repair Measure M
Road
Rehabilitation
Maintenance
ASSETS
Pooled cash and investments $ 424,787 $ 2,315,654 - $ $ 4,023,689 Receivables:

Accounts - - - -
Notes and loans 4,957,292 - - -
Accrued interest 888 10,985 - 18,103
Due from other governments - - 252,487 -
Total assets $ 5,382,967 $ 2,326,639 - $ $ 4,294,279

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable - 32,682 - 394,828
Accrued liabilities - - 234 -
Unearned revenue - - - -
Due to other funds 15,574 - - -
Total liabilities 15,574 - 32,916 394,828
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 - - 2,293,723 3,899,451 Community services 5,382,967 - - -
PEG Cable TV - - - -
Library - - - -
Debt service - - - -
Committed to:

General plan - - - -
Plan maintenance fees - - - -
Unassigned - (15,574) - -
Total fund balances 5,382,967 (15,574) 2,293,723 3,899,451 Total liabilities, deferred inflows of
resources and fund balances $ 5,382,967 $ 2,326,639 - $ $ 4,294,279 Special Revenue Funds
135
City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2025
HSIP Measure W Measure H
General Plan
Maintenance
Fees
ASSETS
Pooled cash and investments $ 2,471,823 31,304 $ $ 719,482 - $ Receivables:

Accounts - - - -
Notes and loans - - - -
Accrued interest 11,414 - 14 -
Due from other governments 1,212 11,041 - -
Total assets $ 2,483,237 32,516 $ $ 11,055 $ 719,482

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 4,463 - 20,175 -
Accrued liabilities - - - -
Unearned revenue - - - -
Due to other funds - 13,557 - -
Total liabilities 4,463 - 13,557 20,175
Deferred Inflows of Resources
Unavailable revenue 1,212 - - -
Total deferred inflows of resources 1,212 - - -
Fund Balances:

Restricted for:

Community development projects - - - -
Public safety - - - -
Public works and capital projects 31,304 2,478,774 - -
Community services - - - -
PEG Cable TV - - - -
Library - - - -
Debt service - - - -
Committed to:

General plan - - - 699,307
Plan maintenance fees - - - -
Unassigned - - (2,502) -
Total fund balances 2,478,774 31,304 (2,502) 699,307
Total liabilities, deferred inflows of
resources and fund balances $ 2,483,237 32,516 $ $ 11,055 $ 719,482 Special Revenue Funds
136
City of Glendora
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2025
Special
Revenue Fund
Stormwater
Investment
Energy
Efficiency
Project
Pension
Obligation
Bonds
ASSETS
Pooled cash and investments $ 1,611,408 $ 15,382 $ 41,183 $ 24,786,727 Receivables:

Accounts - - 398,209 -
Notes and loans - - 8,596,688 -
Accrued interest 7,363 - 101,627 -
Due from other governments - - 951,071 -
Total assets $ 1,618,771 $ 15,382 $ 41,183 $ 34,834,322

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 6,979 1,250 - 853,309
Accrued liabilities - - - 14,059
Unearned revenue - - - 13,111
Due to other funds - - 732,817 -
Total liabilities 6,979 1,250 - 1,613,296
Deferred Inflows of Resources
Unavailable revenue - - - 299,447
Total deferred inflows of resources - - 299,447 -
Fund Balances:

Restricted for:

Community development projects - - - 864,936
Public safety - - - 502,561
Public works and capital projects 1,611,792 - - 14,252,552 Community services - - - 15,220,622
PEG Cable TV - - - 339,781
Library - - - 32,045
Debt service - 15,382 39,933 55,315
Committed to:

General plan - - - 699,307
Plan maintenance fees - - - 1,224,696
Unassigned - - - (270,236)
Total fund balances 1,611,792 15,382 39,933 32,921,579
Total liabilities, deferred inflows of
resources and fund balances $ 1,618,771 $ 15,382 $ 41,183 $ 34,834,322 Total
Nonmajor
Governmental
Funds
Debt Service Funds
137
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the year ended June 30, 2025
Special
Assessments
Gas Tax and
TDA
Parks
Development Grants
REVENUES:

Taxes $ 570,728 $ 101,527 - $ $ -
Intergovernmental - 1,733,084 - 641,342
Charges for services - - - -
Use of money and property 42,697 41,208 3,584 2,846
Miscellaneous - - - -
Total revenues 613,425 1,774,292 105,111 644,188
EXPENDITURES:

Current:

General government - 578 - -
Public safety - 1,725 - 185,714
Community services - 19,142 - -
Library - - - -
Public works 487,970 1,915,100 - 218,926
Capital outlay - 60,580 - 128,353
Debt service:

Principal retirement - - - -
Interest and fiscal charges - - - -
Total expenditures 487,970 1,997,125 532,993 -

REVENUES OVER (UNDER)
EXPENDITURES 125,455 (222,833) 105,111 111,195
OTHER FINANCING SOURCES (USES):

Transfers in 17,631 406,991 - -
Transfers out (690) - - -
Total other financing sources (uses) 16,941 406,991 - - Net change in fund balances 142,396 184,158 105,111 111,195 FUND BALANCES:

Beginning of year 586,006 1,041,723 391,304 (161,448)
End of year $ 728,402 $ 1,225,881 $ 496,415 $ (50,253)
Special Revenue Funds
138
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2025
Asset
Forfeiture
Transit Tax
Local Prop A
Supplemental
Law
Enforcement
Services
Transit Tax
Local Prop C
REVENUES:

Taxes $ - $ - $ - $ -
Intergovernmental 297,913 1,659,083 194,664 1,113,442
Charges for services - 95,357 - -
Use of money and property 4,460 126,499 16,401 281,553
Miscellaneous - - - -
Total revenues 302,373 1,880,939 211,065 1,394,995
EXPENDITURES:

Current:

General government - 392 - -
Public safety - 941 159,888 -
Community services - 1,568,710 - -
Library - - - -
Public works - - - -
Capital outlay - 170,704 97,847 -
Debt service:

Principal retirement - - - -
Interest and fiscal charges - - - -
Total expenditures 1,740,747 - 257,735 -

REVENUES OVER (UNDER)
EXPENDITURES 302,373 140,192 (46,670) 1,394,995
OTHER FINANCING SOURCES (USES):

Transfers in - 304,355 - -
Transfers out - (27,985) - (722,128)
Total other financing sources (uses) 276,370 - (722,128) - Net change in fund balances 302,373 416,562 (46,670) 672,867 FUND BALANCES:

Beginning of year 33,270 1,896,585 213,588 3,145,851
End of year $ 335,643 $ 2,313,147 $ 166,918 $ 3,818,718 Special Revenue Funds
139
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2025
Housing and
Community
Development
Act
Used Oil Block
Grant Air Quality
Prop A
Operations
REVENUES:

Taxes $ 44,562 $ - $ - $ -
Intergovernmental 408,680 7,402 67,645 -
Charges for services - - - -
Use of money and property 230 2,081 7,939 -
Miscellaneous - - - -
Total revenues 453,472 9,483 75,584 -
EXPENDITURES:

Current:

General government 364 - 139 -
Public safety - - - -
Community services 34,821 - 26,827 58,035
Library - - - -
Public works - 5,873 - -
Capital outlay 403,763 - - -
Debt service:

Principal retirement - - - -
Interest and fiscal charges - - - -
Total expenditures 438,948 5,873 26,966 58,035

REVENUES OVER (UNDER)
EXPENDITURES 14,524 3,610 48,618 (58,035)
OTHER FINANCING SOURCES (USES):

Transfers in - - - -
Transfers out - - (660) -
Total other financing sources (uses) - (660) - -
Net change in fund balances 14,524 3,610 47,958 (58,035) FUND BALANCES:

Beginning of year 353,983 26,503 123,496 (43,043)
End of year $ 368,507 $ 30,113 $ 171,454 $ (101,078)
Special Revenue Funds
140
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2025
Affordable
Housing
CAL Home
Prop 1C
Surface
Transportation
Program PEG Cable TV
REVENUES:

Taxes $ - $ - $ 103,953 - $
Intergovernmental - - - -
Charges for services - - - -
Use of money and property 12,153 5,320 15,637 26,156
Miscellaneous - - - -
Total revenues 12,153 5,320 15,637 130,109
EXPENDITURES:

Current:

General government - - - 21,330
Public safety - - - 5,028
Community services 272,917 - - -
Library - - - -
Public works - - - -
Capital outlay 900 - - 114,376
Debt service:

Principal retirement - - - -
Interest and fiscal charges - - - -
Total expenditures 273,817 - 140,734 -

REVENUES OVER (UNDER)
EXPENDITURES (261,664) 5,320 15,637 (10,625)
OTHER FINANCING SOURCES (USES):

Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (261,664) 5,320 15,637 (10,625) FUND BALANCES:

Beginning of year 168,038 238,650 211,514 350,406
End of year $ (93,626) $ 243,970 $ 227,151 $ 339,781
Special Revenue Funds
141
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2025
Measure R
Beverage
Recycling Grant Library Grant
Glendora
Village BID
REVENUES:

Taxes $ - $ - $ - $ 50,834
Intergovernmental 834,927 - 153,067 -
Charges for services - - - -
Use of money and property 98,616 4,202 - 595
Miscellaneous - - - -
Total revenues 933,543 4,202 153,067 51,429
EXPENDITURES:

Current:

General government - - - 245,363
Public safety 535 - - -
Community services - - - 925
Library - - 146,938 -
Public works 214,033 - 23 372
Capital outlay 283,983 16,430 14,083 -
Debt service:

Principal retirement - - - -
Interest and fiscal charges - - - -
Total expenditures 498,551 16,430 161,044 246,660

REVENUES OVER (UNDER)
EXPENDITURES 434,992 (12,228) (7,977) (195,231)
OTHER FINANCING SOURCES (USES):

Transfers in - - - -
Transfers out (24,045) - - -
Total other financing sources (uses) (24,045) - - -
Net change in fund balances 410,947 (12,228) (7,977) (195,231) FUND BALANCES:

Beginning of year 1,266,593 59,085 40,022 190,898
End of year $ 1,677,540 $ 46,857 $ 32,045 $ (4,333)
Special Revenue Funds
142
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2025
American
Rescue Plan
Act Step OTS Grant
Plan
Maintenance
Fees
Home-State
Grant
REVENUES:

Taxes $ - $ - $ - $ -
Intergovernmental - 97,570 - -
Charges for services - - 139,346 -
Use of money and property - - - 140,790
Miscellaneous - - - -
Total revenues - 97,570 139,346 140,790
EXPENDITURES:

Current:

General government - - - -
Public safety - 93,470 - -
Community services - - - -
Library - - - -
Public works - 5,218 82,472 -
Capital outlay - - - -
Debt service:

Principal retirement - - - -
Interest and fiscal charges - - - -
Total expenditures - 98,688 82,472 -

REVENUES OVER (UNDER)
EXPENDITURES - (1,118) 56,874 140,790
OTHER FINANCING SOURCES (USES):

Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances - (1,118) 56,874 140,790
FUND BALANCES:

Beginning of year (260) 86 1,167,822 3,149,576
End of year $ (260) $ (1,032) $ 1,224,696 $ 3,290,366
Special Revenue Funds
143
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2025
Housing
Authority
Highway
Bridge Repair Measure M
Road
Rehabilitation
Maintenance
REVENUES:

Taxes $ - $ - $ - $ -
Intergovernmental - - 945,945 1,432,787
Charges for services - - - -
Use of money and property 151,858 - 132,398 231,272
Miscellaneous 170,403 - - -
Total revenues 322,261 1,078,343 - 1,664,059
EXPENDITURES:

Current:

General government - - - -
Public safety - - 183 -
Community services - - 19,784 -
Library - - - -
Public works 1,863 - 40,035 -
Capital outlay 556,564 15,528 526,877 1,146,441
Debt service:

Principal retirement - - - -
Interest and fiscal charges - - - -
Total expenditures 558,427 15,528 586,879 1,146,441

REVENUES OVER (UNDER)
EXPENDITURES (236,166) (15,528) 491,464 517,618
OTHER FINANCING SOURCES (USES):

Transfers in - - - -
Transfers out - - (305,040) -
Total other financing sources (uses) - (305,040) - -
Net change in fund balances (236,166) (15,528) 186,424 517,618 FUND BALANCES:

Beginning of year 5,619,133 (46) 2,107,299 3,381,833
End of year $ 5,382,967 $ (15,574) $ 2,293,723 $ 3,899,451 Special Revenue Funds
144
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2025
HSIP Measure W Measure H
General Plan
Maintenance
Fees
REVENUES:

Taxes $ - $ - $ - $ -
Intergovernmental 4,853 - 61,162 -
Charges for services - - - 88,039
Use of money and property - 190,937 226 -
Miscellaneous - - - -
Total revenues 4,853 190,937 61,388 88,039
EXPENDITURES:

Current:

General government - - - -
Public safety - - - -
Community services - - 53,133 -
Library - - - -
Public works - 292,230 - 111,665
Capital outlay - - - -
Debt service:

Principal retirement - - - -
Interest and fiscal charges - - - -
Total expenditures 292,230 - 53,133 111,665

REVENUES OVER (UNDER)
EXPENDITURES 4,853 (101,293) 8,255 (23,626)
OTHER FINANCING SOURCES (USES):

Transfers in 310,782 - - -
Transfers out - - - -
Total other financing sources (uses) 310,782 - - -
Net change in fund balances 315,635 (101,293) 8,255 (23,626) FUND BALANCES:

Beginning of year (284,331) 2,580,067 (10,757) 722,933
End of year $ 31,304 $ 2,478,774 $ (2,502) $ 699,307
Special Revenue Funds
145
City of Glendora
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2025
Special
Revenue Fund
Stormwater
Investment
Energy
Efficiency
Project
Pension
Obligation
Bonds
REVENUES:

Taxes $ - $ - $ 871,604 - $
Intergovernmental - - - 9,653,566
Charges for services - - - 322,742
Use of money and property 120,845 - - 1,660,503
Miscellaneous - - - 170,403
Total revenues 120,845 - 12,678,818 -
EXPENDITURES:

Current:

General government - - 3,149 271,315
Public safety - - - 447,484
Community services - - - 2,054,294
Library - - - 146,938
Public works - - - 3,375,780
Capital outlay 132,739 - - 3,669,168
Debt service:

Principal retirement - 94,296 2,198,492 2,292,788
Interest and fiscal charges - 9,153 1,179,686 1,188,839 Total expenditures 132,739 103,449 3,381,327 13,446,606

REVENUES OVER (UNDER)
EXPENDITURES (11,894) (103,449) (3,381,327) (767,788)
OTHER FINANCING SOURCES (USES):

Transfers in - 103,449 3,382,680 4,525,888
Transfers out - - - (1,080,548)
Total other financing sources (uses) 103,449 - 3,382,680 3,445,340 Net change in fund balances (11,894) 1,353 - 2,677,552
FUND BALANCES:

Beginning of year 1,623,686 15,382 38,580 30,244,027
End of year $ 1,611,792 $ 15,382 $ 39,933 $ 32,921,579
Debt Service Funds
Total Nonmajor
Governmental
Funds
146
City of Glendora
Special Assessments
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes $ 545,755 $ 545,755 $ 570,728 $ 24,973
Use of money and property 3,000 3,000 42,697 39,697
Total revenues 548,755 548,755 613,425 64,670
EXPENDITURES:

Current:

Public works 448,525 448,525 487,970 (39,445)
Total expenditures 448,525 448,525 487,970 (39,445)

REVENUES OVER (UNDER)
EXPENDITURES 100,230 100,230 125,455 25,225
OTHER FINANCING SOURCES (USES):

Transfers in 25,772 25,772 17,631 (8,141)
Transfers out (690) (690) (690) -
Total other financing sources (uses) 25,082 25,082 16,941 (8,141) Net change in fund balances $ 125,312 $ 125,312 142,396 $ 17,084 FUND BALANCES:

Beginning of year 586,006
End of year $ 728,402
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 147
City of Glendora
Gas Tax and TDA
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 1,490,500 $ 1,490,500 $ 1,733,084 $ 242,584 Use of money and property 15,900 15,900 41,208 25,308
Total revenues 1,506,400 1,506,400 1,774,292 267,892
EXPENDITURES:

Current:

General government - - 578 (578)
Public safety - - 1,725 (1,725)
Community services 10,720 10,720 19,142 (8,422)
Public works 2,227,607 2,244,623 1,915,100 329,523
Capital outlay - 92,749 60,580 32,169
Total expenditures 2,238,327 2,348,092 1,997,125 350,967

REVENUES OVER (UNDER)
EXPENDITURES (731,927) (841,692) (222,833) 618,859
OTHER FINANCING SOURCES (USES):

Transfers in 858,100 858,100 406,991 (451,109)
Total other financing sources (uses) 858,100 858,100 406,991 (451,109) Net change in fund balances $ 126,173 $ 16,408 184,158 $ 167,750 FUND BALANCES:

Beginning of year 1,041,723
End of year $ 1,225,881
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 148
City of Glendora
Parks Development
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes $ 50,000 $ 50,000 $ 101,527 $ 51,527
Use of money and property 3,900 3,900 3,584 (316)
Total revenues 53,900 53,900 105,111 51,211
Net change in fund balances $ 53,900 $ 53,900 105,111 $ 51,211 FUND BALANCES:

Beginning of year 391,304
End of year $ 496,415
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 149
City of Glendora
Grants
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 3,748,029 $ 4,949,178 $ 641,342 $ (4,307,836) Use of money and property - - 2,846 2,846
Total revenues 3,748,029 4,949,178 644,188 (4,304,990)
EXPENDITURES:

Current:

Public safety - 142,424 185,714 (43,290)
Public works - 269,119 218,926 50,193
Capital outlay 3,096,738 3,557,712 128,353 3,429,359
Total expenditures 3,096,738 3,969,255 532,993 3,436,262

REVENUES OVER (UNDER)
EXPENDITURES 651,291 979,923 111,195 (868,728)
Net change in fund balances $ 651,291 $ 979,923 111,195 $ (868,728) FUND BALANCES:

Beginning of year (161,448)
End of year $ (50,253)
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 150
City of Glendora
Asset Forfeiture
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 10,000 $ 10,000 $ 297,913 $ 287,913 Use of money and property 4,200 4,200 4,460 260
Total revenues 14,200 14,200 302,373 288,173
EXPENDITURES:

Capital outlay 55,000 55,000 - 55,000
Total expenditures 55,000 55,000 - 55,000

REVENUES OVER (UNDER)
EXPENDITURES (40,800) (40,800) 302,373 343,173
Net change in fund balances $ (40,800) $ (40,800) 302,373 $ 343,173 FUND BALANCES:

Beginning of year 33,270
End of year $ 335,643
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 151
City of Glendora
Transit Tax Local Prop A
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 1,490,000 $ 1,745,251 $ 1,659,083 $ (86,168) Charges for services 14,060 14,060 95,357 81,297
Use of money and property 17,800 17,800 126,499 108,699 Total revenues 1,521,860 1,777,111 1,880,939 103,828
EXPENDITURES:

Current:

General government 4,883 4,883 392 4,491
Public safety - - 941 (941)
Community services 1,800,750 1,894,490 1,568,710 325,780 Capital outlay 581,396 1,164,774 170,704 994,070
Total expenditures 2,387,029 3,064,147 1,740,747 1,323,400

REVENUES OVER (UNDER)
EXPENDITURES (865,169) (1,287,036) 140,192 1,427,228
OTHER FINANCING SOURCES (USES):

Transfers in 300,000 300,000 304,355 4,355
Transfers out (27,985) (27,985) (27,985) -
Total other financing sources (uses) 272,015 272,015 276,370 4,355 Net change in fund balances $ (593,154) $ (1,015,021) 416,562 $ 1,431,583 FUND BALANCES:

Beginning of year 1,896,585
End of year $ 2,313,147
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 152
City of Glendora
Supplemental Law Enforcement Services
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 170,000 $ 170,000 $ 194,664 $ 24,664 Use of money and property 4,900 4,900 16,401 11,501
Total revenues 174,900 174,900 211,065 36,165
EXPENDITURES:

Current:

Public safety 198,721 198,721 159,888 38,833
Capital outlay 100,000 100,000 97,847 2,153
Total expenditures 298,721 298,721 257,735 40,986

REVENUES OVER (UNDER)
EXPENDITURES (123,821) (123,821) (46,670) 77,151
Net change in fund balances $ (123,821) $ (123,821) (46,670) $ 77,151 FUND BALANCES:

Beginning of year 213,588
End of year $ 166,918
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 153
City of Glendora
Transit Tax Local Prop C
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 1,194,000 $ 1,194,000 $ 1,113,442 $ (80,558) Use of money and property 36,100 36,100 281,553 245,453 Total revenues 1,230,100 1,230,100 1,394,995 164,895
EXPENDITURES:

Capital outlay - 657,572 - 657,572
Total expenditures 657,572 - 657,572 -

REVENUES OVER (UNDER)
EXPENDITURES 1,230,100 572,528 1,394,995 822,467
OTHER FINANCING SOURCES (USES):

Transfers out (1,158,100) (1,453,882) (722,128) 731,754 Total other financing sources (uses) (1,158,100) (1,453,882) (722,128) 731,754 Net change in fund balances $ 72,000 $ (881,354) 672,867 $ 1,554,221 FUND BALANCES:

Beginning of year 3,145,851
End of year $ 3,818,718
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 154
City of Glendora
Housing and Community Development Act
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes $ - $ - $ 44,562 $ 44,562
Intergovernmental 461,509 693,578 408,680 (284,898)
Use of money and property - - 230 230
Total revenues 461,509 693,578 453,472 (240,106)
EXPENDITURES:

Current:

General government - - 364 (364)
Community services 57,986 57,986 34,821 23,165
Capital outlay 403,523 500,280 403,763 96,517
Total expenditures 461,509 558,266 438,948 119,318

REVENUES OVER (UNDER)
EXPENDITURES 135,312 - 14,524 (120,788)
Net change in fund balances $ 135,312 - $ 14,524 $ (120,788) FUND BALANCES:

Beginning of year 353,983
End of year $ 368,507
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 155
City of Glendora
Used Oil Block Grant
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 8,460 $ 8,460 $ 7,402 $ (1,058)
Use of money and property 400 400 2,081 1,681
Total revenues 8,860 8,860 9,483 623
EXPENDITURES:

Current:

Public works 8,460 8,460 5,873 2,587
Total expenditures 8,460 8,460 5,873 2,587

REVENUES OVER (UNDER)
EXPENDITURES 400 400 3,610 3,210
Net change in fund balances $ 400 $ 400 3,610 $ 3,210
FUND BALANCES:

Beginning of year 26,503
End of year $ 30,113
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 156
City of Glendora
Air Quality
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 67,330 $ 67,330 $ 67,645 $ 315
Use of money and property 4,000 4,000 7,939 3,939
Total revenues 71,330 71,330 75,584 4,254
EXPENDITURES:

Current:

General government 2,611 2,611 139 2,472
Community services 23,588 23,588 26,827 (3,239)
Capital outlay - 94,416 - 94,416
Total expenditures 26,199 120,615 26,966 93,649

REVENUES OVER (UNDER)
EXPENDITURES 45,131 (49,285) 48,618 97,903
OTHER FINANCING SOURCES (USES):

Transfers out (660) (660) (660) -
Total other financing sources (uses) (660) (660) (660) - Net change in fund balances $ 44,471 $ (49,945) 47,958 $ 97,903 FUND BALANCES:

Beginning of year 123,496
End of year $ 171,454
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 157
City of Glendora
Prop A Operations
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 60,000 $ 60,000 $ (60,000) - $
Total revenues 60,000 60,000 (60,000) -
EXPENDITURES:

Current:

Community services 25,000 25,000 58,035 (33,035)
Total expenditures 25,000 25,000 58,035 (33,035)

REVENUES OVER (UNDER)
EXPENDITURES 35,000 35,000 (58,035) (93,035)
Net change in fund balances $ 35,000 $ 35,000 (58,035) $ (93,035) FUND BALANCES:

Beginning of year (43,043)
End of year $ (101,078)
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 158
City of Glendora
Affordable Housing
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property $ - $ - $ 12,153 $ 12,153
Total revenues - - 12,153 12,153
EXPENDITURES:

Current:

Community services - 20,833 272,917 (252,084)
Capital outlay - - 900 (900)
Total expenditures - 20,833 273,817 (252,984)

REVENUES OVER (UNDER)
EXPENDITURES (20,833) - (261,664) (240,831)
Net change in fund balances $ (20,833) - $ (261,664) $ (240,831) FUND BALANCES:

Beginning of year 168,038
End of year $ (93,626)
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 159
City of Glendora
CAL Home Prop 1C
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property $ 700 $ 700 $ 5,320 $ 4,620
Total revenues 700 700 5,320 4,620
Net change in fund balances $ 700 $ 700 5,320 $ 4,620
FUND BALANCES:

Beginning of year 238,650
End of year $ 243,970
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 160
City of Glendora
Surface Transportation Program
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 1,120,000 - $ $ (1,120,000) - $
Use of money and property 3,200 3,200 15,637 12,437
Total revenues 3,200 1,123,200 15,637 (1,107,563)
EXPENDITURES:

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

REVENUES OVER (UNDER)
EXPENDITURES 3,200 (281,800) 15,637 297,437
OTHER FINANCING SOURCES (USES):

Transfers in - 285,000 - (285,000)
Total other financing sources (uses) 285,000 - (285,000) - Net change in fund balances $ 3,200 $ 3,200 15,637 $ 12,437 FUND BALANCES:

Beginning of year 211,514
End of year $ 227,151
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 161
City of Glendora
PEG Cable TV
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes $ 100,000 $ 100,000 $ 103,953 $ 3,953
Use of money and property 7,200 7,200 26,156 18,956
Total revenues 107,200 107,200 130,109 22,909
EXPENDITURES:

Current:

General government 49,239 49,239 21,330 27,909
Public safety 63,920 63,920 5,028 58,892
Capital outlay - 105,858 114,376 (8,518)
Total expenditures 113,159 219,017 140,734 78,283

REVENUES OVER (UNDER)
EXPENDITURES (5,959) (111,817) (10,625) 101,192
Net change in fund balances $ (5,959) $ (111,817) (10,625) $ 101,192 FUND BALANCES:

Beginning of year 350,406
End of year $ 339,781
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 162
City of Glendora
Measure R
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 900,000 $ 900,000 $ 834,927 $ (65,073) Use of money and property 8,800 8,800 98,616 89,816
Total revenues 908,800 908,800 933,543 24,743
EXPENDITURES:

Current:

Public safety - - 535 (535)
Public works 282,108 282,108 214,033 68,075
Capital outlay 400,000 1,387,334 283,983 1,103,351
Total expenditures 682,108 1,669,442 498,551 1,170,891

REVENUES OVER (UNDER)
EXPENDITURES 226,692 (760,642) 434,992 1,195,634
OTHER FINANCING SOURCES (USES):

Transfers out (24,045) (24,045) (24,045) -
Total other financing sources (uses) (24,045) (24,045) (24,045) - Net change in fund balances $ 202,647 $ (784,687) 410,947 $ 1,195,634 FUND BALANCES:

Beginning of year 1,266,593
End of year $ 1,677,540
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 163
City of Glendora
Beverage Recycling Grant
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 13,000 $ 13,000 $ (13,000) - $
Use of money and property 800 800 4,202 3,402
Total revenues 13,800 13,800 4,202 (9,598)
EXPENDITURES:

Capital outlay - - 16,430 (16,430)
Total expenditures - - 16,430 (16,430)

REVENUES OVER (UNDER)
EXPENDITURES 13,800 13,800 (12,228) (26,028)
Net change in fund balances $ 13,800 $ 13,800 (12,228) $ (26,028) FUND BALANCES:

Beginning of year 59,085
End of year $ 46,857
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 164
City of Glendora
Library Grant
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 184,573 $ 196,400 $ 153,067 $ (43,333) Total revenues 184,573 196,400 153,067 (43,333)
EXPENDITURES:

Current:

Library 170,130 180,400 146,938 33,462
Public works - - 23 (23)
Capital outlay - 16,000 14,083 1,917
Total expenditures 170,130 196,400 161,044 35,356

REVENUES OVER (UNDER)
EXPENDITURES 14,443 - (7,977) (7,977)
Net change in fund balances $ 14,443 $ - (7,977) $ (7,977) FUND BALANCES:

Beginning of year 40,022
End of year $ 32,045
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 165
City of Glendora
Glendora Village BID
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes $ 45,700 $ 45,700 $ 50,834 $ 5,134
Charges for services 57,000 57,000 - (57,000)
Use of money and property 800 800 595 (205)
Total revenues 103,500 103,500 51,429 (52,071)
EXPENDITURES:

Current:

General government 33,700 33,700 245,363 (211,663)
Community services 107,500 107,500 925 106,575
Public works 10,250 10,250 372 9,878
Total expenditures 151,450 151,450 246,660 (95,210)

REVENUES OVER (UNDER)
EXPENDITURES (47,950) (47,950) (195,231) (147,281)
Net change in fund balances $ (47,950) $ (47,950) (195,231) $ (147,281) FUND BALANCES:

Beginning of year 190,898
End of year $ (4,333)
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 166
City of Glendora
American Rescue Plan Act
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Net change in fund balances $ - $ - $ - $ -
FUND BALANCES:

Beginning of year (260)
End of year $ (260)
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 167
City of Glendora
Step OTS Grant
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 154,308 - $ $ 97,570 $ (56,738)
Total revenues 154,308 - 97,570 (56,738)
EXPENDITURES:

Current:

Public safety - 114,722 93,470 21,252
Public works - 10,278 5,218 5,060
Total expenditures 125,000 - 98,688 26,312

REVENUES OVER (UNDER)
EXPENDITURES - 29,308 (1,118) (30,426)
Net change in fund balances $ - $ 29,308 (1,118) $ (30,426) FUND BALANCES:

Beginning of year 86
End of year $ (1,032)
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 168
City of Glendora
Plan Maintenance Fees
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 116,500 $ 116,500 $ 139,346 $ 22,846 Total revenues 116,500 116,500 139,346 22,846
EXPENDITURES:

Current:

Public works 121,435 121,435 82,472 38,963
Total expenditures 121,435 121,435 82,472 38,963

REVENUES OVER (UNDER)
EXPENDITURES (4,935) (4,935) 56,874 61,809
Net change in fund balances $ (4,935) $ (4,935) 56,874 $ 61,809 FUND BALANCES:

Beginning of year 1,167,822
End of year $ 1,224,696
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 169
City of Glendora
Home-State Grant
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property $ 2,900 $ 2,900 $ 140,790 $ 137,890 Total revenues 2,900 2,900 140,790 137,890
Net change in fund balances $ 2,900 $ 2,900 140,790 $ 137,890 FUND BALANCES:

Beginning of year 3,149,576
End of year $ 3,290,366
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 170
City of Glendora
Housing Authority
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property $ 5,000 $ 5,000 $ 151,858 $ 146,858 Miscellaneous - - 170,403 170,403
Total revenues 5,000 5,000 322,261 317,261
EXPENDITURES:

Current:

Public works 111,000 111,035 1,863 109,172
Capital outlay - 298,651 556,564 (257,913)
Total expenditures 111,000 409,686 558,427 (148,741)

REVENUES OVER (UNDER)
EXPENDITURES (106,000) (404,686) (236,166) 168,520
Net change in fund balances $ (106,000) $ (404,686) (236,166) $ 168,520 FUND BALANCES:

Beginning of year 5,619,133
End of year $ 5,382,967
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 171
City of Glendora
Highway Bridge Repair
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

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

Capital outlay - 440,472 15,528 424,944
Total expenditures 440,472 - 15,528 424,944

REVENUES OVER (UNDER)
EXPENDITURES (220,236) - (15,528) 204,708
Net change in fund balances $ (220,236) - $ (15,528) $ 204,708 FUND BALANCES:

Beginning of year (46)
End of year $ (15,574)
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 172
City of Glendora
Measure M
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 1,030,000 $ 1,030,000 $ 945,945 $ (84,055) Use of money and property 15,100 15,100 132,398 117,298 Total revenues 1,045,100 1,045,100 1,078,343 33,243
EXPENDITURES:

Current:

Public safety - - 183 (183)
Community services 45,336 45,336 19,784 25,552
Public works 18,142 47,331 40,035 7,296
Capital outlay - 1,672,666 526,877 1,145,789
Total expenditures 63,478 1,765,333 586,879 1,178,454

REVENUES OVER (UNDER)
EXPENDITURES 981,622 (720,233) 491,464 1,211,697
OTHER FINANCING SOURCES (USES):

Transfers out (5,040) (305,040) (305,040) -
Total other financing sources (uses) (5,040) (305,040) (305,040) - Net change in fund balances $ 976,582 $ (1,025,273) 186,424 $ 1,211,697 FUND BALANCES:

Beginning of year 2,107,299
End of year $ 2,293,723
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 173
City of Glendora
Road Rehabilitation Maintenance
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 1,345,000 $ 1,345,000 $ 1,432,787 $ 87,787 Use of money and property 32,800 32,800 231,272 198,472 Total revenues 1,377,800 1,377,800 1,664,059 286,259
EXPENDITURES:

Capital outlay 1,666,420 4,778,553 1,146,441 3,632,112
Total expenditures 1,666,420 4,778,553 1,146,441 3,632,112

REVENUES OVER (UNDER)
EXPENDITURES (288,620) (3,400,753) 517,618 3,918,371
Net change in fund balances $ (288,620) $ (3,400,753) 517,618 $ 3,918,371 FUND BALANCES:

Beginning of year 3,381,833
End of year $ 3,899,451
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 174
City of Glendora
HSIP
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 1,742,546 - $ $ 4,853 $ (1,737,693) Total revenues 1,742,546 - 4,853 (1,737,693)
EXPENDITURES:

Capital outlay 583,580 1,733,580 - 1,733,580
Total expenditures 583,580 1,733,580 1,733,580 -

REVENUES OVER (UNDER)
EXPENDITURES (583,580) 8,966 4,853 (4,113)
OTHER FINANCING SOURCES (USES):

Transfers in - 310,782 310,782 -
Total other financing sources (uses) 310,782 - 310,782 - Net change in fund balances $ (583,580) $ 319,748 315,635 $ (4,113) FUND BALANCES:

Beginning of year (284,331)
End of year $ 31,304
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 175
City of Glendora
Measure W
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 900,000 $ 900,000 $ (900,000) - $
Use of money and property 5,800 5,800 190,937 185,137
Total revenues 905,800 905,800 190,937 (714,863)
EXPENDITURES:

Current:

Public works 458,110 459,037 292,230 166,807
Capital outlay 200,000 1,464,272 - 1,464,272
Total expenditures 658,110 1,923,309 292,230 1,631,079

REVENUES OVER (UNDER)
EXPENDITURES 247,690 (1,017,509) (101,293) 916,216
Net change in fund balances $ 247,690 $ (1,017,509) (101,293) $ 916,216 FUND BALANCES:

Beginning of year 2,580,067
End of year $ 2,478,774
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 176
City of Glendora
Measure H
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ - $ 50,000 $ 61,162 $ 11,162
Use of money and property - - 226 226
Total revenues - 50,000 61,388 11,388
EXPENDITURES:

Current:

Community services - 50,000 53,133 (3,133)
Total expenditures - 50,000 53,133 (3,133)

REVENUES OVER (UNDER)
EXPENDITURES - - 8,255 8,255
Net change in fund balances $ - $ - 8,255 $ 8,255
FUND BALANCES:

Beginning of year (10,757)
End of year $ (2,502)
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 177
City of Glendora
General Plan Maintenance Fees
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 95,000 $ 95,000 $ 88,039 $ (6,961) Total revenues 95,000 95,000 88,039 (6,961)
EXPENDITURES:

Current:

Public works - 434,529 111,665 322,864
Total expenditures 434,529 - 111,665 322,864

REVENUES OVER (UNDER)
EXPENDITURES 95,000 (339,529) (23,626) 315,903
Net change in fund balances $ 95,000 $ (339,529) (23,626) $ 315,903 FUND BALANCES:

Beginning of year 722,933
End of year $ 699,307
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 178
City of Glendora
Prop 68 Parks/Water Bond
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Capital outlay $ - $ 509,206 $ - $ 509,206
Total expenditures 509,206 - 509,206 -
Net change in fund balances $ (509,206) - $ 509,206 - $ FUND BALANCES:

Beginning of year -
End of year $ -
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 179
City of Glendora
Stormwater Investment
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property $ - $ - $ 120,845 $ 120,845
Total revenues - 120,845 - 120,845
EXPENDITURES:

Capital outlay - 1,674,402 132,739 1,541,663
Total expenditures 1,674,402 - 132,739 1,541,663

REVENUES OVER (UNDER)
EXPENDITURES (1,674,402) - (11,894) 1,662,508
Net change in fund balances $ (1,674,402) - $ (11,894) $ 1,662,508 FUND BALANCES:

Beginning of year 1,623,686
End of year $ 1,611,792
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 180
City of Glendora
Energy Efficiency Project
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Debt service:

Principal retirement $ 94,296 $ 94,296 $ 94,296 $ -
Interest and fiscal charges 9,153 9,153 9,153 -
Total expenditures 103,449 103,449 103,449 -
OTHER FINANCING SOURCES (USES):

Transfers in 103,449 103,449 103,449 -
Total other financing sources (uses) 103,449 103,449 103,449 - Net change in fund balances $ - $ - - $ -
FUND BALANCES:

Beginning of year 15,382
End of year $ 15,382
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 181
City of Glendora
Pension Obligation Bonds
For the year ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Current:

General government $ 4,500 $ 4,500 $ 3,149 $ 1,351
Debt service:

Principal retirement 2,198,495 2,198,495 2,198,492 3
Interest and fiscal charges 1,179,685 1,179,685 1,179,686 (1) Total expenditures 3,382,680 3,382,680 3,381,327 1,353
OTHER FINANCING SOURCES (USES):

Transfers in 3,382,680 3,382,680 3,382,680 -
Total other financing sources (uses) 3,382,680 3,382,680 3,382,680 - Net change in fund balances $ - $ - 1,353 $ 1,353
FUND BALANCES:

Beginning of year 38,580
End of year $ 39,933
Budgeted Amounts
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 182

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.
183
City of Glendora
Combining Statement of Net Position
Internal Service Funds
June 30, 2025
Workers'
Compensation
Self-Insurance
General
Liability SelfInsurance Vehicles Technology Totals
ASSETS
Current Assets:

Cash and investments $ 2,304,915 $ 1,245,579 $ 3,356,796 $ 6,196,130 $ 13,103,420 Receivables:

Accounts - 153 5,550 - 5,703
Total current assets 2,304,915 1,245,732 3,362,346 6,196,130 13,109,123 Noncurrent:

Capital assets:

Nondepreciable capital assets - - - 671,743 671,743
Depreciable capital assets - - 12,062,033 7,405,397 19,467,430 Accumulated depreciation/amortization - - (9,279,212) (5,816,492) (15,095,704) Net capital assets - - 2,782,821 2,260,648 5,043,469
Total noncurrent assets - - 2,782,821 2,260,648 5,043,469 Total assets 2,304,915 1,245,732 6,145,167 8,456,778 18,152,592

DEFERRED OUTFLOWS OF RESOURCES
Other post employment benefit related items 16,198 11,053 10,109 64,941 102,301 Pension related items 85,555 58,376 53,398 343,040 540,369 Total deferred outflows of resources 101,753 69,429 63,507 407,981 642,670

LIABILITIES
Current liabilities:

Accounts payable - - 257,481 339,364 596,845
Accrued liabilities 4,451 4,693 5,505 24,915 39,564
Accrued interest payable - - 791 83,204 83,995
Compensated absences - current 7,907 48,112 56,019
Claims and judgements - current 1,937,997 1,183,585 - - 3,121,582 Long-term debt - current portion 17,976 14,136 19,662 607,662 659,436 Total current liabilities 1,960,424 1,202,414 291,346 1,103,257 4,557,441 Noncurrent liabilities:

Claims and judgements 2,485,955 482,170 - - 2,968,125
Net OPEB liability 105,518 72,005 65,854 423,040 666,417 Net pension liability 95,315 65,036 59,489 382,176 602,016 Long-term debt 317,280 249,499 347,045 1,761,720 2,675,544 Total noncurrent liabilities 3,004,068 868,710 482,422 2,626,850 6,982,050 Total liabilities 4,964,492 2,071,124 773,768 3,730,107 11,539,491

DEFERRED INFLOWS OF RESOURCES
Other post employment benefit related items 114,538 78,161 71,483 459,201 723,383 Pension related items - - - - -
Total deferred inflows of resources 114,538 78,161 71,483 459,201 723,383

NET POSITION
Net investment in capital assets - - 2,782,821 2,260,648 5,043,469 Unrestricted (2,672,362) (834,124) 2,580,602 2,414,803 1,488,919 Total net position $ (2,672,362) $ (834,124) $ 5,363,423 $ 4,675,451 $ 6,532,388 184
City of Glendora
Internal Service Funds
For the year ended June 30, 2025
Workers'
Compensation
Self-Insurance
General
Liability SelfInsurance Vehicles Technology Totals
OPERATING REVENUES:

Interdepartamental charges $ 1,281,707 $ 2,770,285 $ 3,259,451 $ 3,807,143 $ 11,118,586 Total operating revenues 1,281,707 2,770,285 3,259,451 3,807,143 11,118,586 OPERATING EXPENSES:

Administration and general 367,664 186,182 310,979 1,505,656 2,370,481 Contracted services and supplies 327,305 3,565,054 1,564,757 1,504,602 6,961,718 Claims expense 1,286,920 1,021,049 - - 2,307,969
Depreciation and amortization - - 567,634 890,323 1,457,957 Total operating expenses 1,981,889 4,772,285 2,443,370 3,900,581 13,098,125 Operating income (loss) (700,182) (2,002,000) 816,081 (93,438) (1,979,539) NONOPERATING REVENUES (EXPENSES):

Interest expense (9,424) (7,409) (10,308) (95,495) (122,636) Total nonoperating revenues (expenses) (9,424) (7,409) (10,308) (95,495) (122,636) Income before contributions and transfers (709,606) (2,009,409) 805,773 (188,933) (2,102,175) CONTRIBUTIONS AND TRANSFERS:

Transfers in 252,424 - - 252,424 -
Total contributions and transfers 252,424 - - 252,424 - Change in net position (709,606) (1,756,985) 805,773 (188,933) (1,849,751) NET POSITION:

Beginning of year (1,973,106) 911,494 4,570,213 4,920,675 8,429,276 Restatements 10,350 11,367 (12,563) (56,291) (47,137)
Beginning of year, as restated (1,962,756) 922,861 4,557,650 4,864,384 8,382,139 End of year $ (2,672,362) $ (834,124) $ 5,363,423 $ 4,675,451 $ 6,532,388 Combining Statement of Revenues, Expenses and Changes in Net Position 185
City of Glendora
Combining Statement of Cash Flows
Internal Service Funds
For the year ended June 30, 2025
Workers'
Compensation
Self-Insurance
General
Liability SelfInsurance Vehicles Technology Totals
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash receipts from customers and users $ 1,281,707 $ 2,770,285 $ 3,259,451 $ 3,807,143 $ 11,118,586 Cash paid to suppliers for goods and services (327,715) (3,563,945) (1,330,404) (1,274,757) (6,496,821) Cash paid to employees for services (274,023) (176,159) (299,241) (1,189,029) (1,938,452) Cash paid for insurance or claims (720,786) (547,598) (12,564) (56,289) (1,337,237) Net cash provided by (used in)
operating activities (40,817) (1,517,417) 1,617,242 1,287,068 1,346,076 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Principal paid on long-term debt (17,614) (13,851) (19,267) (1,108,260) (1,158,992) Interest paid on long-term debt (9,424) (7,409) (10,338) (73,880) (101,051) Transfers from other funds 252,424 - - 252,424 -
Net cash provided by (used in) noncapital financing
activities (27,038) 231,164 (29,605) (1,182,140) (1,007,619) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Acquisition of capital assets - (1,476,163) - 84,868 (1,391,295) Net cash provided by (used in)
capital and related financing activities - - (1,476,163) 84,868 (1,391,295) Net cash flows (67,855) (1,286,253) 111,474 189,796 (1,052,838) CASH AND INVESTMENTS - Beginning of year 2,372,770 2,531,832 3,245,322 6,006,334 14,156,258 CASH AND INVESTMENTS - End of year $ 2,304,915 $ 1,245,579 $ 3,356,796 $ 6,196,130 $ 13,103,420

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

Operating income (loss) $ (700,182) $ (2,002,000) $ 816,081 $ (93,438) $ (1,979,539) Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:

Depreciation and amortization - 567,634 - 890,323 1,457,957 (Increase) decrease in accounts receivable - - - - -
(Increase) decrease in deferred OPEB related items 35,314 (4,402) (11,954) 47,618 66,576 (Increase) decrease in deferred pension related items (3,493) 34,732 42,077 108,297 181,613 Increase (decrease) in accounts payable - 234,046 - 223,850 457,896 Increase (decrease) in accrued liabilities (410) 1,109 307 5,995 7,001 Increase (decrease) in compensated absences (10,349) (11,364) 5,967 63,146 47,400 Increase (decrease) in claims payable 566,134 473,451 (12,564) (56,289) 970,732 Increase (decrease) in OPEB liability 47,634 6,329 (1,492) 104,678 157,149 Increase (decrease) in net pension liability 24,535 (15,272) (22,860) (7,112) (20,709) Net cash provided by (used in)
operating activities $ (40,817) $ (1,517,417) $ 1,617,242 $ 1,287,068 $ 1,346,076 NONCASH TRANSACTIONS:

Subscription Based I.T. Agreements $ - $ - $ 622,250 - $ $ 622,250 186

STATISTICAL SECTION
187
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188
Contents: Pages
190 - 199
200 - 209
210 - 214
215 - 219
220 - 223
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.
189
2025 2024 2023 2022 2021
Governmental activities:

Net Investment in Capital Assets $ 87,953,205 $ 84,521,465 $ 74,752,327 $ 72,433,252 $ 75,244,307 Restricted 31,267,812 28,854,649 34,688,678 27,586,588 23,113,284 Unrestricted 10,868,680 13,537,406 11,251,882 27,505,529 (10,198,627) Total Governmental Activities Net Position 130,089,697 126,913,520 120,692,887 127,525,369 88,158,964 Business-type activities:

Net Investment in Capital Assets 79,877,492 79,387,180 65,788,023 60,152,718 58,431,708 Restricted - - - - -
Unrestricted 20,212,538 16,630,929 27,495,255 29,631,591 26,281,751 Total Business-type Activities Net Position 100,090,030 96,018,109 93,283,278 89,784,309 84,713,459 Primary government:

Net Investment in Capital Assets 167,830,697 163,908,645 140,540,350 132,585,970 133,676,015 Restricted 31,267,812 28,854,649 34,688,678 27,586,588 23,113,284 Unrestricted 31,081,218 30,168,335 38,747,137 57,137,120 16,083,124 Total Primary Government Net Position 230,179,727 $ $ 222,931,629 $ 213,976,165 $ 217,309,678 $ 172,872,423 *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)
190
2020 2019 2018 2017 2016
Governmental activities:

Net Investment in Capital Assets $ 78,173,973 $ 81,116,968 $ 81,015,708 $ 80,916,032 $ 80,759,598 Restricted 21,659,671 20,354,676 19,234,970 17,975,891 9,064,643 Unrestricted (19,693,431) (20,132,818) (18,774,514) (13,796,308) 42,995 Total Governmental Activities Net Position 80,140,213 81,338,826 81,476,164 85,095,615 89,867,236 Business-type activities:

Net Investment in Capital Assets 57,724,416 54,883,183 52,520,608 48,714,652 43,435,123 Restricted - - - - -
Unrestricted 19,608,775 15,789,051 13,766,315 10,071,948 13,893,434 Total Business-type Activities Net Position 77,333,191 70,672,234 66,286,923 58,786,600 57,328,557 Primary government:

Net Investment in Capital Assets 135,898,389 136,000,151 133,536,316 129,630,684 124,194,721 Restricted 21,659,671 20,354,676 19,234,970 17,975,891 9,064,643 Unrestricted (84,656) (4,343,767) (5,008,199) (3,724,360) 13,936,429 Total Primary Government Net Position 157,473,404 $ $ 152,011,060 $ 147,763,087 $ 143,882,215 $ 147,195,793 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)
191
2025 2024 2023 2022 2021
Expenses:

Government activities:

General government $ 8,029,058 $ 6,655,591 $ 4,809,539 $ 2,950,065 $ 3,593,105 Public safety 26,225,348 28,103,868 20,297,701 (7,282,480) 22,907,854 Community services 7,099,410 6,462,850 5,528,569 4,847,304 5,512,703 Library 2,530,281 2,705,217 1,913,613 1,713,257 2,307,377 Public Works 16,068,397 14,790,895 13,844,755 12,059,715 11,221,659 Interest on long-term debt 1,306,595 1,355,610 1,365,601 1,368,625 1,416,548 Total governmental activities expenses $ 61,259,089 $ 60,074,031 $ 47,759,778 $ 15,656,486 $ 46,959,246 Business-type activities:

Water $ 20,603,129 $ 19,358,628 $ 16,769,928 $ 16,319,581 $ 17,488,497 Golf Course Fund - - - - -
Transit - - - - -
La Fetra Rental - - - - -
Total business-type activities expenses $ 20,603,129 $ 19,358,628 $ 16,769,928 $ 16,319,581 $ 17,488,497 Total primary government expenses $ 81,862,218 $ 79,432,659 $ 64,529,706 $ 31,976,067 $ 64,447,743 Program revenues:

Governmental activities:

Charges for services:

General government $ 1,170,261 $ 590,500 $ 567,688 $ 548,297 $ 388,634 Public safety 980,659 767,582 499,144 485,610 404,378
Community services 2,325,392 2,344,483 2,261,313 2,243,420 1,560,560 Library 5,343 4,664 20,218 17,509 1,357
Public works 3,742,040 3,306,723 - 3,719,862 3,440,111
Operating grants and contributions
General government 948,506 1,357,568 5,687,759 3,598,715 526,716 Public safety 1,300,248 480,997 1,207,575 1,437,648 1,185,504 Community services 29,443 207,072 1,164,280 980,255 1,293,305 Library 153,067 292,023 191,135 151,432 126,460
Public works 4,214,229 5,211,402 3,835,593 3,746,971 3,369,880 Capital grants and contributions
General government - - - - -
Public safety - - - 615,984 -
Community services 103,953 73,468 105,758 123,100 107,931 Library - - - 10,875 -
Public works 1,606,812 2,609,582 2,244,192 2,043,942 1,940,005 Total governmental activities program revenues 16,579,953 $ $ 17,246,064 $ 17,784,655 $ 19,723,620 $ 14,344,841 Business-type activities:

Charges for services:

Water $ 23,227,285 $ 20,486,997 $ 20,193,134 $ 23,076,941 $ 24,422,013 Transit - - - - -
La Fetra Rental - - - - -
Operating grants and contributions 30,856 364,241 -
Total Business-type activities program revenues 23,227,285 $ $ 20,517,853 $ 20,193,134 $ 23,441,182 $ 24,422,013 Total primary governmental program revenues 39,807,238 $ $ 37,763,917 $ 37,977,789 $ 43,164,802 $ 38,766,854 Net (expense)/revenue:

Governmental activities $ (44,679,136) $ (42,827,967) $ (29,975,123) $ 4,067,134 $ (32,614,405) Business-type activities 2,624,156 1,159,225 3,423,206 7,121,601 6,933,516 Total primary government net expense $ (42,054,980) $ (41,668,742) $ (26,551,917) $ 11,188,735 $ (25,680,889) City of Glendora
Schedule 2
Changes in Net Position
Last Ten Fiscal Years
(Accrual Basis of Accounting)
For the Fiscal Year Ended June 30
192
2020 2019 2018 2017 2016
Expenses:

Government activities:

General government $ 3,188,875 $ 3,846,437 $ 3,561,244 $ 3,206,125 $ 2,777,923 Public safety 22,278,483 19,982,668 18,914,850 17,981,945 15,104,625 Community services 4,561,914 7,149,670 7,494,693 5,938,690 5,340,456 Library 2,512,957 2,404,506 2,283,735 2,117,089 2,039,680 Public Works 12,775,567 8,015,177 8,052,948 7,394,070 7,612,105 Interest on long-term debt 1,793,074 134,211 173,515 214,084 257,487 Total governmental activities expenses $ 47,110,870 $ 41,532,669 $ 40,480,985 $ 36,852,003 $ 33,132,276 Business-type activities:

Water $ 16,410,112 $ 15,806,731 $ 13,349,460 $ 12,581,983 $ 11,691,269 Golf Course Fund - - - - -
Transit - - - 1,878,580 1,234,849
La Fetra Rental - - 54,161 39,066 25,969
Total business-type activities expenses $ 16,410,112 $ 15,806,731 $ 13,403,621 $ 14,499,629 $ 12,952,087 Total primary government expenses $ 63,520,982 $ 57,339,400 $ 53,884,606 $ 51,351,632 $ 46,084,363 Program revenues:

Governmental activities:

Charges for services:

General government $ 416,908 $ 569,552 $ 572,351 $ 466,178 $ 446,437 Public safety 416,018 572,711 599,103 633,184 931,274
Community services 1,609,400 2,070,452 1,953,506 2,742,840 2,586,038 Library 21,727 35,300 39,741 41,280 43,188
Public works 3,183,529 3,034,657 2,910,694 3,235,083 3,509,766 Operating grants and contributions
General government 79,204 83,786 89,060 34,935 35,194
Public safety 965,760 1,815,627 884,662 1,935,370 1,657,596 Community services 277,549 586,356 665,185 172,558 199,207 Library 123,107 169,773 91,610 103,835 120,053
Public works 3,065,878 2,990,741 2,783,609 1,867,573 1,582,596 Capital grants and contributions
General government - - - - -
Public safety 83,911 - - 110,288 -
Community services 155,975 125,001 366,306 117,251 54,808 Library - - - - -
Public works 1,078,001 1,240,235 489,025 305,334 163,400 Total governmental activities program revenues 11,476,967 $ $ 13,294,191 $ 11,444,852 $ 11,765,709 $ 11,329,557 Business-type activities:

Charges for services:

Water $ 21,896,939 $ 19,250,862 $ 20,783,257 $ 17,733,728 $ 15,409,998 Transit - - - 93,694 26,209
La Fetra Rental - - 49,671 46,712 -
Operating grants and contributions - - - - -
Total Business-type activities program revenues 21,896,939 $ $ 19,250,862 $ 20,832,928 $ 17,874,134 $ 15,436,207 Total primary governmental program revenues 33,373,906 $ $ 32,545,053 $ 32,277,780 $ 29,639,843 $ 26,765,764 Net (expense)/revenue:

Governmental activities $ (35,633,903) $ (28,238,478) $ (29,036,133) $ (25,086,294) $ (21,802,719) Business-type activities 5,486,827 3,444,131 7,429,307 3,374,505 2,484,120 Total primary government net expense $ (30,147,076) $ (24,794,347) $ (21,606,826) $ (21,711,789) $ (19,318,599) 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)
193
2025 2024 2023 2022 2021
General revenues and
other changes in net position:

Governmental activities
Taxes:

Property taxes $ 18,846,064 $ 17,935,620 $ 16,361,584 $ 15,254,314 $ 15,108,885 Franchise taxes 3,216,925 2,958,062 2,698,414 2,439,080 2,611,371 Sales taxes 19,066,825 19,039,035 19,504,203 16,596,110 10,258,606 Other taxes 1,074,350 205,637 946,813 3,809,791 8,477,913 Motor vehicle-in-lieu 82,783 64,856 53,820 59,542 38,188 Use of money and property 6,189,356 6,704,170 1,540,746 (2,956,848) 835,709 Miscellaneous 707,974 1,908,141 1,321,069 59,018 247,575 Gain (loss) on sale of capital asset - - - - -
Extraordinary Gain/(Loss) on dissolution of
redevelopment agency - - - - -
Transfers 43,450 233,079 103,850 38,264 36,646
Total governmental activities 49,227,727 49,048,600 42,530,499 35,299,271 37,614,893 Business-type activities:

Investment earnings (loss) 1,621,313 1,808,685 320,331 (2,012,487) 64,348 Interest expense - - - - -
Gain/(Loss) on sale of capital assets - - - - -
Miscellaneous - - - - -
Transfers (43,450) (233,079) (103,850) (38,264) (36,646) Total Business-type activities 1,577,863 1,575,606 216,481 (2,050,751) 27,702 Total Primary government 50,805,590 50,624,206 42,746,980 33,248,520 37,642,595 Change in net position:

Governmental activities 4,548,591 6,220,633 12,555,376 39,366,405 5,000,488 Business-type activities 4,202,019 2,734,831 3,639,687 5,070,850 6,961,218 Total primary government $ 8,750,610 $ 8,955,464 $ 16,195,063 $ 44,437,255 $ 11,961,706 Source: City of Glendora Finance Division
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
194
2020 2019 2018 2017 2016
General revenues and
other changes in net position:

Governmental activities
Taxes:

Property taxes $ 14,021,824 $ 13,347,134 $ 12,574,759 $ 14,399,988 $ 10,848,494 Franchise taxes 2,213,174 2,281,885 2,119,473 2,090,881 2,015,410 Sales taxes 8,895,761 9,030,480 8,955,740 8,368,272 7,742,916 Other taxes 6,754,417 857,629 850,995 1,131,227 634,507 Motor vehicle-in-lieu 41,252 25,298 27,692 23,457 20,764 Use of property and money 2,426,585 2,221,670 721,025 663,555 1,408,517 Miscellaneous 47,289 205,690 266,278 71,600 765,141
Gain on sale of capital asset - 11,593 (9,013) 29,728 46,800 Extraordinary Gain/(Loss) on dissolution of
redevelopment agency - - - - -
Transfers 34,988 119,761 (90,267) (1,101,610) (1,224,614) Total governmental activities 34,435,290 28,101,140 25,416,682 25,677,098 22,257,935 Business-type activities:

Investment earnings (loss) 1,209,118 1,060,941 (19,251) 22,253 441,323 Interest expense - - - - -
Gain/(Loss) on sale of capital assets - - - 11,774 28,856 Miscellaneous - - - - 462,418
Transfers (34,988) (119,761) 90,267 1,419,169 1,224,614 Total Business-type activities 1,174,130 941,180 71,016 1,453,196 2,157,211 Total primary government 35,609,420 29,042,320 25,487,698 27,130,294 24,415,146 Change in net position:

Governmental activities (1,198,613) (137,338) (3,619,451) 590,804 455,216 Business-type activities 6,660,957 4,385,311 7,500,323 4,827,701 4,641,331 Total primary government $ 5,462,344 $ 4,247,973 $ 3,880,872 $ 5,418,505 $ 5,096,547 Source: City of Glendora Finance Department
(accrual basis of accounting)
For the Fiscal Year Ended June 30
City of Glendora
Schedule 2
Changes in Net Position (Continued)
Last Ten Fiscal Years
195
For the Fiscal Year Ended June 30
2025 2024 2023 2022 2021
General Fund:

Nonspendable $ 4,201,834 $ 4,739,883 $ 5,158,251 $ 5,427,722 $ 5,960,266 Restricted 5,822,834 5,300,674 3,225,496 116,392 116,393 Committed 18,542,259 16,868,751 15,624,371 14,309,802 14,153,601 Assigned 13,756,580 4,321,543 9,973,698 12,861,403 9,771,079 Unassigned 57,034 7,732,915 1,590,053 - -
Total General Fund $ 42,380,541 $ 38,963,766 $ 35,571,869 $ 32,715,319 $ 30,001,339 All Other governmental funds:

Special Revenue Funds
Nonspendable $ - $ - $ - $ - $ -
Restricted 31,212,497 28,800,687 31,526,968 27,534,259 23,060,666 Committed 1,924,003 1,890,755 1,846,974 1,605,440 1,465,123 Assigned - - - - -
Unassigned (270,236) (501,377) (210,559) (545,367) (310,412) Total Special Revenue Funds $ 32,866,264 $ 30,190,065 $ 33,163,383 $ 28,594,332 $ 24,215,377 Capital Project Funds:

Nonspendable $ - $ - $ - $ - $ -
Restricted - - - - -
Committed - - - 14,603,802 -
Assigned 17,756,157 21,077,583 19,662,182 16,483,009 -
Unassigned - - - - -
Total Capital Project Funds $ 17,756,157 $ 21,077,583 $ 19,662,182 $ 16,483,009 $ 14,603,802 Debt Service Funds:

Nonspendable $ - $ - $ - $ - $ 52,618
Restricted 55,315 53,962 52,606 52,329 -
Committed - - - - -
Assigned - - - - -
Unassigned - - - - -
Total Debt Service Funds $ 55,315 $ 53,962 $ 52,606 $ 52,329 $ 52,618 Total All Other Governmental Funds $ 50,677,736 $ 51,321,610 $ 52,878,171 $ 45,129,670 $ 38,871,797 GRAND TOTAL - ALL FUND TYPES $ 93,058,277 $ 90,285,376 $ 88,450,040 $ 77,844,989 $ 68,873,136 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
City of Glendora
Schedule 3
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accouting)
196
2020 2019 2018 2017 2016
General Fund:

Nonspendable $ 6,608,863 $ 6,500,553 $ 6,416,152 $ 6,339,892 $ 6,707,097 Restricted - - - - -
Committed 12,994,957 12,813,800 11,981,471 11,980,707 11,058,005 Assigned 5,057,504 2,758,567 2,022,442 2,221,706 2,364,249 Unassigned 562,917 - - - 1,543
Total General Fund $ 25,224,241 $ 22,072,920 $ 20,420,065 $ 20,542,305 $ 20,130,894 All Other Governmental Funds:

Special Revenue Funds
Nonspendable $ - $ - $ - $ - $ -
Restricted 21,565,385 19,905,476 18,758,726 17,949,040 9,064,643 Committed - - - - -
Assigned - - - - 293,992
Unassigned (209,549) (93,561) (78,261) (151,766) (70,473) Total Special Revenue Funds $ 21,355,836 $ 19,811,915 $ 18,680,465 $ 17,797,274 $ 9,288,162 Capital Project Funds:

Nonspendable $ - $ - $ - $ - $ -
Restricted 301,904 433,377 440,532 - -
Committed 9,044,151 - - - -
Assigned - 6,876,092 7,446,327 7,405,853 6,860,828
Unassigned - - 1,874,662 - -
Total Capital Project Funds $ 9,346,055 $ 7,309,469 $ 7,886,859 $ 9,280,515 $ 6,860,828 Debt Service Funds:

Nonspendable $ 53,269 $ - $ - $ - $ -
Restricted - - - - -
Committed - - - - -
Assigned - - - - -
Unassigned - - - - -
Total Debt Service Funds $ 53,269 $ - $ - $ - $ -
Total All Other Governmental Funds $ 30,755,160 $ 27,121,384 $ 26,567,324 $ 27,077,789 $ 16,148,990 GRAND TOTAL - ALL FUND TYPES $ 55,979,401 $ 49,194,304 $ 46,987,389 $ 47,620,094 $ 36,279,884 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)
197
2025 2024 2023 2022 2021
Revenues:

Taxes $ 42,894,666 $ 40,854,485 $ 40,831,699 $ 39,316,172 $ 37,611,710 Licenses, Fees and Permits 1,802,746 1,431,935 2,010,338 1,846,770 1,824,644 Intergovernmental 9,959,853 12,933,145 15,606,041 12,735,756 8,811,239 Charges for Services 4,557,493 3,099,015 2,580,617 2,334,356 1,769,622 Use of Money and Property 6,098,462 6,391,595 1,661,404 (2,760,159) 970,299 Fines and Forfeitures 260,716 352,115 266,404 311,747 269,946 Contributions - - 166,580 126,224 100,822
Miscellaneous 370,402 342,160 1,465,698 180,764 406,527 Total Revenues 65,944,338 65,404,450 64,588,781 54,091,630 51,764,809 Expenditures:

Current:

General Government 4,622,290 3,949,242 5,374,002 3,461,039 3,070,814 Public Safety 25,849,688 22,037,015 20,479,504 18,172,411 16,817,629 Community Services 5,893,301 5,324,460 4,739,685 4,291,438 4,242,274 Library 2,267,085 2,466,816 2,068,704 2,145,727 1,992,476 Public Works 13,583,064 12,075,931 10,478,748 10,401,912 8,037,972 Capital Outlay 7,265,408 13,834,234 6,938,071 2,238,745 1,897,519 Debt Service
Principal 2,292,788 2,244,436 2,200,638 2,079,171 2,091,032 Interest 1,188,839 1,232,052 1,273,325 1,311,575 1,368,783 Pass-through Agreement Pmts. - - - - -
Total Expenditures 62,962,463 63,164,186 53,552,677 44,102,018 39,518,499 Excess of Revenues
Over (Under) Expenditures 2,981,875 2,240,264 11,036,104 9,989,612 12,246,310 Other Financing
Sources (Uses):

Refunding Bonds Issued - - - - -
Bond Discount - - - - -
Legal Settlement - - - - -
Long Term Debt Issued - - - - -
Contributions to Successor Agency - - - - -
Transfers In 12,171,441 7,097,235 20,011,108 6,468,487 12,576,665 Transfers Out (12,380,415) (7,814,742) (20,442,160) (7,486,246) (14,947,503) Proceeds from sale of land held for resale - - - - -
Total Other Financing
Sources (Uses) (208,974) (717,507) (431,052) (1,017,759) (2,370,838) Extraordinary gain/loss on dissolution
of redevelopment agency - - - - -
Net Change in Fund Balances $ 2,772,901 $ 1,522,757 $ 10,605,052 $ 8,971,853 $ 9,875,472 Debt Service as a Percentage of
Non-Capital Expenditures 6.3% 7.0% 7.5% 8.1% 9.2%
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)
198
2020 2019 2018 2017 2016
Revenues:

Taxes $ 32,959,699 $ 26,123,016 $ 25,329,122 $ 26,436,812 $ 23,042,659 Licenses, Fees and Permits 1,583,745 1,499,759 1,445,308 1,654,897 1,859,085 Intergovernmental 6,379,365 7,981,769 6,113,910 6,100,974 6,672,276 Fines and Forfeitures 1,809,397 2,246,014 2,269,061 2,110,926 2,394,498 Charges for Services 2,599,041 2,430,809 902,218 1,851,491 1,327,568 Use of Property and Money 281,788 346,940 390,042 466,809 588,138 Contributions 111,450 168,857 48,824 52,135 94,742
Other Revenues 178,011 518,050 389,258 247,597 242,824
Total Revenues 45,902,496 41,315,214 36,887,743 38,921,641 36,221,790 Expenditures:

Current:

General Government 6,243,444 3,407,120 3,119,432 3,007,924 2,691,357 Public Safety 53,110,813 17,014,925 16,608,693 15,845,722 14,961,779 Community Services 6,504,148 5,889,751 6,255,179 4,942,725 4,337,556 Library 4,367,952 2,114,061 2,036,082 2,037,883 1,898,419 Public Works 14,855,000 4,926,996 5,056,377 5,029,508 4,950,297 Capital Outlay 2,105,262 4,551,363 3,595,792 3,879,233 1,793,205 Debt Service
Principal 2,211,619 726,896 661,934 597,280 532,916
Interest 1,663,484 137,891 176,902 217,200 260,324
Pass-through Agreement Pmts. - - - - -
Total Expenditures 91,061,722 38,769,003 37,510,391 35,557,475 31,425,853 Excess of Revenues
Over (Under) Expenditures (45,159,226) 2,546,211 (622,648) 3,364,166 4,795,937 Other Financing
Sources (Uses):

Refunding Bonds Issued - - - -
Bond Discount - - - - -
Legal Settlement - - - - -
Long Term Debt Issued - - - - -
Contributions to Successor Agency 52,944,607 - - - -
Transfers In 1,729,021 - 2,134,667 2,886,824 2,098,208
Transfers Out 57,798,707 (2,089,287) (2,144,724) (4,073,299) (4,065,973) Proceeds from sale of land held for resale (58,798,991) - - - - Total Other Financing
Sources (Uses) 51,944,323 (360,266) (10,057) (1,186,475) (1,967,765) Extraordinary gain/loss on dissolution
of redevelopment agency - - - - -
Net Change in Fund Balances $ 6,785,097 $ 2,185,945 $ (632,705) $ 2,177,691 $ 2,828,172 Debt Service as a Percentage of
Non-Capital Expenditures 4.4% 2.5% 2.5% 2.6% 2.7%
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)
199
2024 2023 2022 2021 2020
Apparel Stores $ 25,170 $ 24,130 $ 22,544 $ 23,169 $ 16,219 General Merchandise 152,596 151,678 158,659 139,814 127,280 Food Stores 24,724 24,843 24,675 24,252 26,032
Eating and Drinking Places 141,994 136,998 132,269 122,382 92,390 Auto Dealers and Supplies 198,478 203,369 215,103 217,513 183,428 Service Stations 56,091 62,746 73,621 59,138 38,404
Other Retail Stores 208,856 212,860 221,497 226,288 193,170 All Other Outlets 251,306 252,782 241,574 252,964 240,605 Total $ 1,059,215 $ 1,069,406 $ 1,089,942 $ 1,065,520 $ 917,528 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)
200
2019 2018 2017 2016 2015
Apparel Stores $ 22,318 $ 21,859 $ 18,119 $ 12,444 $ 12,412 General Merchandise 142,189 137,580 129,584 124,555 123,189 Food Stores 21,920 21,343 19,701 19,968 23,270
Eating and Drinking Places 104,902 105,136 96,379 91,854 90,090 Auto Dealers and Supplies 192,631 204,830 201,792 193,008 184,031 Service Stations 56,024 50,407 41,595 39,800 44,253
Other Retail Stores 198,351 196,737 194,076 192,020 190,322 All Other Outlets 184,087 170,428 171,499 162,775 146,742 Total $ 922,422 $ 908,320 $ 872,745 $ 836,424 $ 814,309 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)
201
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 2023 16,361,584 19,504,203 201,934 2,698,414 410,556 334,323 39,511,014 2024 17,935,620 19,039,035 205,637 2,958,062 - - 40,138,354 2025 18,846,064 19,066,825 220,608 3,216,925 100,180 753,562 42,204,164 Change:
2015-2024 67.8% 122.2% 47.6% 59.6% -76.6% 18.8% 83.2%
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
202
Tax Remitters for Fiscal Year 2025 Tax Remitter for Fiscal Year 2014 76 Albertsons
Albertsons Arco
America's Tire Arco AM PM
Arco AM PM Barnes & Noble
Barnes & Noble Bed Bath & Beyond
Best Buy Best Buy
Cardinaleway Hyundai of Glendora Chevrolet of Glendora
Chevrolet of Glendora Colley Ford
Chick Fil A Glendora Arco
Collet Ford Glendora Chevrolet
Fuel Zone Glendora Chrysler Dodge Jeep
Glendora Chrysler Jeep Dodge Glendora Hyundai
Glendora Route 66 Arco Home Depot
Home Depot Home Goods
Home Goods In N Out Burger
In N Out Burger Kohls
Kohls Ormco
Marshalls PetSmart
PetSmart Sams Club
Raising Cane's Sport Chalet
Sam's Club w/Fuel Toyota of Glendora
Toyota of Glendora Union 76
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: 61.76% 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
203
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
2023 9,127,280 (11,214) 9,116,066 0.101210
2024 9,625,830 (15,769) 9,610,061 0.101200
2025 10,081,197 (14,773) 10,066,424 0.101130
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 property 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 is only reassessed as a result of new construction activity or at the time it is sold to a new owner. At that point, the property is reassessed based upon the added value of the construction or at the purchase price (market value) or economic value of the property 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
204
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205
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 2023 0.09817 1.00000 0.10121 0.00000 0.04515 0.00000 0.06816 2024 0.09817 1.00000 0.10120 0.00000 0.04400 0.00000 0.06835 2025 0.09817 1.00000 0.10113 0.00000 0.04525 0.00000 0.06794 Notes:

Source: LA County Assessor
City of Glendora
Schedule 9
4Total Direct Rate is the weighted average of all individual direct rates applied by the City/Agency preparing the statistical section information. 3City'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. 2Overlapping 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
206
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 2023 0.00350 0.10221 0.06954 0.07578 0.12612 0.04267 1.53313 2024 0.00350 0.09438 0.06966 0.07093 0.12325 0.03806 1.51213 2025 0.00700 0.10261 0.06686 0.07042 0.11110 0.04113 1.51231 Notes:

Source: LA County Assessor
City of Glendora
Schedule 9
Direct and Overlapping Property Tax Rates (Continued)
Last Ten Fiscal Years
3City'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. 4Total 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. 2Overlapping 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.
207
1301 East Gladstone Street Investment $ 134,704 1 1.40170% 91,589 $ 1 1.44832% Avalon Glendora LP 99,897 2 1.03950% 32,388 4 0.51216%
Sams Real Estate Business Trust/Walmart 49,482 3 0.51490% 40,223 2 0.63606% 655 South Grand Avenue Owner LLC 38,167 4 0.39716% - 0.00000% Minifam, LLC 30,448 5 0.31683% 17,169 7 0.27150%
Delware Glendora California Apartments 29,020 6 0.30198% - 0.00000% Grand LLC 22,811 7 0.23737% 16,844 8 0.26636%
CHLB LLC 30,317 8 0.31547% - 0.00000%
Glendora Lone Hill Self Storage 21,472 9 0.22343% - 0.00000% RJS Financial 21,270 10 0.22133% - 0.00000%
Glendora Housing Investors LP - 0.00000% 24,547 5 0.38817% Home Depot Dev of Maryland INC - 0.00000% 15,998 9 0.25298% Heng AN LLC - 0.00000% 15,542 10 0.24577%
William Lyon Homes, Inc. - 0.00000% 37,848 3
Western Pacific Housing, Inc. - 0.00000% 21,800 6
Total $ 477,588 4.96967% 313,948 $ 4.02132%
Sources: HdL Coren & Cone, L. A. County Assessor 2022/23 and 2013/14 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
Taxpayer
2025 2016
208
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%
2023 9,833,072 9,455,751 96.16% 9,455,751 - 96.16%
2024 10,379,615 9,401,919 90.58% 9,401,919 - 90.58%
2025 10,882,862 10,751,136 98.79% 10,751,136 - 98.79%
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
209
Fiscal Year Redevelopment
Agency Debt
General
Obligation
Debt
Capital
Lease
General
Obligation
Debt
Water Bonds Total Primary
Government
Percentage of
Personal
Income
Per Capita
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 - 8,528 691 27,617 91,828 4.5002% 1,763.61
2021 52,907 - 8,328 623 17,634 79,492 3.6895% 1,542.30
2022 50,799 - 7,996 550 16,139 75,484 3.4771% 1,456.60
2023 48,569 - 7,645 469 14,574 71,257 3.1398% 1,392.83
2024 46,301 - 7,288 288 12,952 66,829 2.8012% 1,305.01
2025 43,990 - 6,924 186 11,275 62,375 2.5077% 1,216.97
Notes:

1The 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
210
Fiscal Year General Obligation
Bonds
Redevelopment
Agency Bonds Total
Percentage of Actual
Taxable Valuea of
Property
Per Capitab
2008
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% 1,219
2021 61,235 - 61,235 0.74% 1,176
2022 58,795 - 58,795 0.69% 1,141
2023 56,214 - 56,214 0.62% 1,085
2024 53,589 - 53,589 0.56% 1,046
2025 50,914 - 50,914 0.51% 993
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)
211
2025 2024 2023 2022 2021
Assessed valuation 10,066,424 9,610,061 9,116,066 8,576,776 8,286,545 Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed value 2,516,606 2,402,515 2,279,017 2,144,194 2,071,636 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 377,491 360,377 341,852 321,629 310,745
Total net debt applicable to limit:

Pension Obligation Bonds 50,914 53,589 53,589 56,214 58,795 Legal debt margin 326,577 306,788 288,263 265,415 251,950 Total debt applicable to the limit as a 13.49% 14.87% 15.68% 17.48% 18.92% 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 14
Legal Debt Margin Information
Last Ten Fiscal Years
(in thousands of dollars)
Fiscal Year
Source: City of Glendora Finance Division
212
2020 2019 2018 2017 2016
Assessed valuation 7,998,840 7,535,090 7,082,307 6,636,369 6,323,792 Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed value 1,999,710 1,883,773 1,770,577 1,659,092 1,580,948 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 299,957 282,566 265,587 248,864 237,142
Total net debt applicable to limit:

Pension Obligation Bonds 61,235 63,520 1,555 2,225 2,835 Legal debt margin 238,722 219,046 264,032 246,639 234,307 Total debt applicable to the limit as a 20.41% 22.48% 0.59% 0.89% 1.20% 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 14
Legal Debt Margin Information (Continued)
Last Ten Fiscal Years
(in thousands of dollars)
213
Principal Interest
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
2023 20,184 16,395 3,789 1,395 795 1.73
2024 20,480 18,601 1,879 - - N/A
Principal Interest
2015 - - - -
2016 - - - -
2017 - - - -
2018 - - - -
2019 - - - -
2020 - - - -
2021 - - - -
2022 - - - -
2023 - - - -
2024 - - - -
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 15
Pledged Revenue Coverage
Last Ten Fiscal Years
(in thousands of dollars)
Water Revenue Bonds
214
Year Population Personal Income
(thousands of dollars)
Per Capita
Personal
Income
Unemployment
Rate
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%
2022 51,159 2,269,446 44,360 4.3%
2023 51,209 2,385,755 46,588 4.2%
2024 51,254 2,487,312 48,529 5.3%
Sources:

Population: California State Department of Finance
Unemployment data: California Employment Development Department City of Glendora
Schedule 16
Demographic and Economic Statistics
Last Ten Fiscal Years
(in thousands of dollars)
215
Citrus Community College District 1 945 3.95% 762 2 3.08% Glendora Unified School District 2 627 2.62% 984 1 3.98% Emanate Health Foothill Presbyterian Hospital 3 604 2.53% 560 3 2.27% County of Los Angeles - DCFS 4 558 2.33% 545 4 2.21%
Walmart 5 330 1.38% 285 8 1.15%
Glendora Grand 6 300 1.26% 403 5
Glendora Community Hospital 7 224 0.94% 335 6
City of Glendora 8 294 1.23% 282 9 1.14%
Home Depot 9 206 0.86% N/A N/A
Gladstone Sub-Acute And Rehab Center 192 0.80% N/A N/A
Sam's Club 10 127 0.53% 231 10 0.94%
Ormco Corporation N/A 7 310 1.25%
Total 4,407 18.44% 4,697 16.03%
Notes:

Source: City of Glendora Finance Division and Employment Development Department Percentage of
Total City
Employment
2024 2015
Employer Employees Rank Employees Rank
Percentage of
Total City
Employment
City of Glendora
Schedule 17
Principal Employers
Current Year and Nine Years Ago
216
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217
2025 2024 2023 2022 2021
Function/Program
General Government
Administrative Services* 21 21 18 16 19
City Manager 4 4 3 3 3
City Clerk 7 7 11 10 12
Public Safety
Officers 60 59 62 48 52
Civilians 39 40 34 42 41
Community Services
Administration 4 4 8 5 4
Human Services 11 11 11 13 10
Recreation 15 11 12 14 25
Public Works
Administration 4 4 4 4 4
Parks 2 2 7 7 9
Engineering 7 7 7 7 6
Maintenance 21 20 10 10 11
Water 35 35 28 28 28
Community Development**
Building and Safety 4 4 5 5 5
Economic Development 2 2 1 1 1
Planning 11 11 6 6 7
Transportation 2 2 2 2 2
Library 20 20 20 24 26
Total 269 264 249 245 265
Notes:
*Human Resources, Finance and IT were consolidated into Administrative Services in FY2024 **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 18
Full-Time Equivalent City Employees by Function/Program Last Ten Fiscal Years
218
2020 2019 2018 2017 2016
Function/Program
General Government
Administrative Services* 18 19 18 19 19
City Manager 2 2 2 2 2
City Clerk 11 4 4 4 4
Public Safety
Officers 52 54 47 52 53
Civilians 34 42 40 48 40
Community Services
Administration 4 5 4 4 3
Human Services 10 6 6 6 6
Recreation 19 13 12 12 12
Public Works
Administration 2 3 3 3 3
Parks 9 13 12 12 12
Engineering 6 8 8 8 8
Maintenance 11 12 15 15 15
Water 21 26 26 25 25
Community Development**
Building and Safety 4 5 5 5 5
Economic Development 1 1 1 1 1
Planning 5 7 7 7 7
Transportation 2 2 7 7 7
Library 23 21 22 22 22
234 243 239 251 244
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 18
Full-Time Equivalent City Employees by Function/Program (Continued) Last Ten Fiscal Years
219
2025 2024 2023 2022 2021
Function/Program
Police
Stations 1 1 1 1 1
Patrol Units 17 17 17 16 16
Fire Stations* 4 4 4 4 4
Public Works
Streets (miles) 163.4 163.4 163.4 163 163
Streetlights 107 107 107 107 107
Traffic Signals 53 53 53 53 52
Parks and Recreation
Acreage 1025.25 1025.25 1025.25 1,025.25 1,025.25
Playgrounds 8 8 8 8 8
Baseball/Softball Diamonds 8 8 8 8 8
Soccer/Football Fields 2 2 2 2 2
Community Centers 6 6 6 6 6
Water
Water Mains (miles) 227 227 227 227 227
Fire Hydrants 1,777 1,777 1,777 1,777 1,777
Storage Capacity (thousands of gallons) 34,615 34,615 34,615 34,615 34,615 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 9 9 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 19
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
220
2020 2019 2018 2017 2016
Function/Program
Police
Stations 1 1 1 1 1
Patrol Units 16 16 16 16 15
Fire Stations* 4 4 4 4 4
Public Works
Streets (miles) 155 153 153 153 153
Streetlights 107 107 107 107 108
Traffic Signals 52 52 52 52 52
Parks and Recreation
Acreage 1,025.25 1,025.25 1,025.25 1,025.25 1,023.25
Playgrounds 8 8 8 8 9
Baseball/Softball Diamonds 8 8 8 8 8
Soccer/Football Fields 2 2 2 2 2
Community Centers 6 6 6 6 5
Water
Water Mains (miles) 227 227 227 224 224
Fire Hydrants 1,777 1,777 1,775 1,775 1,775
Storage Capacity (thousands of gallons) 34,615 34,615 34,440 35,440 35,440 Wastewater
Sanitary Sewers (miles) 143 143 143 143 143
Storm (miles) 14.0 14.0 14.0 14.0 4.0
Treatment Capacity (thousands of gallons)** 11,000 11,000 11,000 11,000 11,000 Transit - Minibuses and Minivans 9 10 10 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 19
Capital Asset Statistics by Function/Program (Continued) Last Ten Fiscal Years
221
2025 2024 2023 2022 2021
Police
Respond to Code Violations within 48 hours 100% 100% 100% 100% 100% Number of calls for service received 20,588 20,399 21,985 21,386 Response time to emergency calls 4:48 4:48 4:32 4:33 4:28 Community Development
Average days to review building plan check submittals 11.98 15.37 11.74 12.94 15.24 Public Works
Average turnaround time of plan review 27.05 20.15 20.95 16.37 13.91 Percentage of grants applied and received 100% 100% 100% 100% 100% Complete an average of 130 back flow tests annually 130 131 131 132 148 Library
Total annual circulation (items checked out)2 175,497 173,627 188,339 187,108 106,644 Total attendance at all Library programs2 39,548 36,022 31,127 17,374 12,217 Customer success finding material when browsing3 17065 N/A N/A N/A N/A Attendance at Library meeting room events2 1,709,099 17,070 18,474 10,675 10,980 Total WI-Fi Users1 1,614,620 1,330,250 1,807,058 439,474 Community Services
Participants registering for recreational classes2 15,170.00 14,844.00 13,982 12,816 8,391 Participants in the 20 Citywide special events2 30,600.00 32,250.00 35,400 33,550 13,655 Notes:
1Library implemented tracking of total Wi-Fi users in fiscal year 2016-2017. 2Operating indicator impacted by COVID-19 pandemic during 2020. 3Operating indicator is no longer used as a performance measurement.

Source: City of Glendora Finance Department
Fiscal Year
City of Glendora
Schedule 20
Performance Indicators
Last Ten Fiscal Years
222
2020 2019 2018 2017 2016
Police
Respond to Code Violations within 48 hours 100% 100% 100% 100% 99% Number of calls for service received 22,664 23,162 23,109 22,187 19,296 Response time to emergency calls 4:42 3:48 3:49 3:41 3:53 Planning
Average days to review building plan check submittals 10.68 9.74 11.36 8.78 8.4 Public Works
Average turnaround time of plan review 12.3 9 10.84 10.78 8.49 Percentage of grants applied and received 0% 0% 0% 0% 0% Complete an average of 130 back flow tests annually 150 150 146 146 142 Library
Total annual circulation (items checked out) 197,451 269,404 289,704 302,895 325,802 Total attendance at all Library programs 30,358 47,763 48,869 42,803 35,852 Customer success finding material when browsing N/A N/A 92% 95% 92% Attendance at Library meeting room events 25,712 36,460 34,330 34,142 35,390 Total WI-Fi Users1 423,826 366,207 50,965 67,770 N/A
Community Services
Participants registering for recreational classes 6,743 10,000 15,678 15,989 14,880 Participants in the 20 Citywide special events 16,300 24,800 25,300 25,750 25,500 Notes:
1Library implemented tracking of total Wi-Fi users in fiscal year 2016-2017. 2Operating Indicator impacted by COVID-19 pandemic during 2020.

Source: City of Glendora Finance Department
Fiscal Year
City of Glendora
Schedule 20
Performance Indicators (Continued)
Last Ten Fiscal Years
223
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224

ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR
FISCAL YEAR ENDING JUNE 30, 2025

FINANCE DEPARTMENT

CITY COUNCIL
MAY 26, 2026

NATASHA WOOLFORD, ASSISTANT FINANCE DIRECTOR

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
AUDIT – KEY TAKEAWAYS
• SNAPSHOT AS OF SPECIFIC DATE JUNE 30, 2025
• 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)

GOVERNMENT-WIDE FINANCIAL STATEMENTS
Statement of Activities
Governmental
Activities
Business-Type
Activities Total
Beginning Net
Position with
Restatements*
(7/1/24)
$125,541,106 $95,888,011 $221,429,117
Increase/(Decrease)
(2025 activity) 4,548,591 4,202,019 8,750,610
Ending Net Position
(6/30/25) $130,089,697 $100,090,030 $230,179,727
*Restatements due to GASB 101 updates accounting for leave benefits.

GOVERNMENT-WIDE FINANCIAL STATEMENTS
Statement of Net Position
2025 2024 Changes
Capital Assets $167,830,697 $163,908,645 $3,922,052
Restricted 31,267,812 28,854,649 2,381,859
Unrestricted 31,081,218 30,168,335 944,187
Total $230,179,727 $222,931,629 $7,248,098
With Restatements* $230,179,727 $221,429,117 $8,750,610 *Restatements due to GASB 101 updates accounting for leave benefits.

FUND FINANCIAL STATEMENTS -

GOVERNMENTAL
General Fund
Fund Balance, Beginning of Year (7/1/24) $38,963,766
Net Change in Fund Balance 3,416,775
Fund Balances, End of Year (6/30/25) $42,380,541

FUND FINANCIAL STATEMENTS -

GOVERNMENTAL
General Fund
Nonspendable: (Advance to Successor Agency) $4,201,834
Restricted: (Route 66 Specific Plan & Pension/OPEB Trust ) 5,822,834 Committed to: (Contingency Reserve) 18,542,259
Assigned to:

Capital Projects 900,000
General Government (Encumbrances) 1,153,309
Compensated Absences 1,019,793
PERS & OPEB 10,683,478
Unassigned: 57,034
Total $42,380,541

FUND FINANCIAL STATEMENTS - PROPRIETARY
Water Fund
Restated Fund Balance, Beginning of Year (7/1/24)* $97,889,829 Net Change in Fund Balance 4,550,476
Fund Balances, End of Year (6/30/25) $102,440,305
Water Fund – Net Position
Net investment in capital assets 79,877,492
Unrestricted 22,562,813
Fund Balances, End of Year (6/30/25) $102,440,305
*Restatements due to GASB 101 updates accounting for leave benefits.

OTHER FUND GROUPS
• INTERNAL SERVICE FUNDS
• GENERAL LIABILITY
• WORKERS COMPENSATION
• TECHNOLOGY FUND
• FLEET FUND
• FIDUCIARY FUNDS
• SUCCESSOR AGENCY

OPINIONS & ACCOLADES
• AUDITORS ISSUED AN UNMODIFIED (“CLEAN”)
OPINION FOR THE JUNE 30, 2025 ACFR
KEY HIGHLIGHTS FY 2024-25
• SUCCESSFULLY MAINTAINED FISCAL STABILITY DESPITE RISING OPERATING COSTS, INCLUDING:
• EMPLOYEE SALARIES AND BENEFITS
• INSURANCE PREMIUMS
• MANDATORY POLICE TRAINING REQUIREMENTS
• BUILDING INSPECTION SERVICES
• PARKS AND LANDSCAPE MAINTENANCE
• CONTINUED DISCIPLINED BUDGET MANAGEMENT AND

EXPENDITURE CONTROLS ACROSS CITY OPERATIONS
• GENERAL FUND BALANCE INCREASED FROM $39.0 MILLION TO
$42.4 MILLION
• MAINTAINED FULL COMPLIANCE WITH THE CITY COUNCIL RESERVE POLICY
• EMERGENCY RESERVE REMAINED FULLY FUNDED AT:
• $18.5 MILLION - EQUAL TO 45% OF PRIOR YEAR OPERATING EXPENDITURES

TRANSPARENCY AND WEBSITE
Website – Finance reports section
https://www.cityofglendora.gov/City-Hall/Finance-Department/Budget-Reports

RECOMMENDATION
That the City Council:
• Receive and file the Annual Comprehensive Financial Report for the Fiscal Year ended June 30, 2025.

STAFF REPORT
TO: Mayor and Council Members DATE: May 26, 2026
FROM: Public Works DISTRICT(S): Citywide
SUBJECT: Urban Forestry Manual Update

RECOMMENDATION
That the City Council:

1. Review and approve the updated 2026 Urban Forestry Manual; and

2. Adopt the updated 2026 Urban Forestry Manual.

STRATEGIC FOCUS AREAS
• Action 3.6 Completion of Urban Forestry Manual

EXECUTIVE SUMMARY
The Urban Forestry Manual (Manual) and the Tree Ordinance (Glendora Municipal Code Title 16 – Trees) are key components of the City’s urban forestry program. Together, they help balance the needs of a growing and increasingly built-out community with the long-term health and sustainability of Glendora’s urban forest.

In July 2024, the City engaged Dudek to assist with updating the Urban Forestry Manual and reviewing related municipal code provisions, including the Tree Ordinance. The Manual was originally adopted in 2010 and last updated in 2017. The 2026 update modernizes the document, aligns it with current arboriculture industry standards, and incorporates updated data regarding the City’s tree inventory and canopy cover.

The updated Manual has been reviewed by both the Community Services Commission and the Planning Commission. Comments and feedback received during those public review processes were evaluated and incorporated, as appropriate, into the final document presented to the City Council for consideration.

Additionally, completion of the updated Urban Forestry Manual is identified in the City’s 2025–2027 Strategic Plan under Goal 3: New + Revitalized Facilities; Outcome 2: Improved Public Spaces; Action 3.6 – Completion of Updated Urban Forestry Manual.

LEGISLATIVE HISTORY / PREVIOUS ACTIONS
The Urban Forestry Manual was first adopted in 2010 and updated in 2017.

On July 9, 2024, the City Council awarded a Consulting Services Agreement to Dudek in an amount not to exceed $93,790, plus a 10% contingency, for a total authorized amount of $103,170, to update the Urban Forestry Manual and review related municipal codes.

On November 12, 2025, the City Council approved Ordinance 2095, an amendment to Title 21 (Zoning) of the Glendora Municipal Code to establish objective design standards and streamline existing regulations. Variations of several policies from the Urban Forestry Manual were incorporated into the ordinance, including tree replacement requirements.

On March 19, 2026, the draft updated Urban Forestry Manual was presented to the Community Services Commission. The Commission provided comments and feedback regarding tree preservation, species selection, and long-term canopy goals.

On April 21, 2026, the draft updated Urban Forestry Manual was presented to the Planning Commission for review and feedback related to development considerations, tree preservation, and implementation of updated tree policies.

DISCUSSION
The City manages more than 12,000 trees located in parks, parkways, rights-of-way, easements, and other Cityowned properties. The current inventory identifies 12,191 City-managed trees. In addition, Citywide canopy cover includes trees on both public and private property. Periodic updates to the Urban Forestry Manual ensure the City’s policies, procedures, and management strategies remain aligned with current industry standards, environmental conditions, and community priorities.

In July 2024, the City engaged Dudek to:

Conduct a City-managed tree inventory analysis
Perform a Citywide canopy cover analysis
Update the Approved and Undesirable Tree Lists
Revise the Urban Forestry Manual
Review and redline the Tree Ordinance
Urban Forest Analysis
As part of the update, Dudek evaluated both the City-managed tree inventory and overall canopy coverage. The inventory analysis indicated that the total number of City-managed trees has declined since the last update. Based on available data, trees removed over time were not consistently replaced. Additional analysis would be required to determine exact quantities and causes of tree loss. The Citywide canopy cover analysis revealed that canopy coverage decreased from 17.3% in 2018 to 16.8% in 2022. While this change may appear modest, it represents a measurable reduction in overall tree canopy across the community.

These findings highlight the importance of proactive and thoughtful long-term planning. Glendora remains a community that values its urban forest; however, the data indicates that continued attention to planting, preservation, and maintenance will be necessary to maintain and enhance canopy coverage over time.

Urban Forestry Manual Update
The updated 2026 Urban Forestry Manual primarily serves as:

An operational guide for City staff responsible for tree management and maintenance; An educational and reference resource for residents and developers; and A transparent framework outlining how the City manages its public tree assets.

Key updates include:

Alignment with current International Society of Arboriculture (ISA) and municipal urban forestry standards Updated tree inventory and canopy data
Revised Approved and Undesirable Tree Lists considering water needs, climate resilience, wildfire risk, and spacing requirements
Illustrated guides for proper planting and maintenance practices Discussion of wildfire resilience and climate adaptability Clarification of development-related tree protection practices The updated Manual discusses the current state of Glendora’s urban forest, suitable tree species, wildfire resilience considerations, and other urban forestry topics relevant to a foothill community. Species recommendations were updated to reflect water efficiency, climate adaptability, wildfire risk, and long-term sustainability.

The Manual also highlights opportunities for community involvement, including participation in the Street Tree Program for rights-of-way and easements, annual tree planting events, and donation or recognition programs such as Heritage and Memorial Trees. These programs provide residents with meaningful ways to contribute to the longterm health of the City’s urban forest.

Additionally, the Manual includes a discussion of the Village Ficus trees located in Glendora’s downtown area.

These trees are a defining feature of the community and require thoughtful long-term planning as they continue to age. The Manual acknowledges that future planning for their replacement will require careful evaluation and community engagement to ensure that any transition reflects Glendora’s character and values.

Community Engagement Results
An online community survey, available in both English and Spanish, was open from April 2025 through September 2025 and received 198 responses. The survey was distributed through the City website, social media channels, Glendora’s Earth Day Festival 2025, and National Night Out 2025. Survey results indicated that community members highly value the urban forest and support preserving trees during development when feasible.

Community feedback also emphasized the importance of shade coverage, beautification, drought-tolerant species, and long-term tree preservation.

Summary
The updated Urban Forestry Manual provides a modernized framework for preserving, managing, and enhancing Glendora’s urban forest while balancing environmental, operational, and community priorities. The Manual incorporates updated inventory and canopy data, current arboriculture standards, and revised planting guidance intended to improve long-term sustainability and climate resilience. The document also reinforces the importance of tree preservation and replacement in both public projects and private development activities.

Staff recommends City Council approval and adoption of the updated 2026 Urban Forestry Manual.

FISCAL IMPACT
There is no fiscal impact is associated with the recommendations in this report.

ENVIRONMENTAL DETERMINATION
The City Council’s review and adoption of the updated Urban Forestry Manual does not constitute a “project” under the California Environmental Quality Act (“CEQA”) because the action does not approve any specific activity that may result in a direct or reasonably foreseeable indirect physical change in the environment. Alternatively, the action is exempt from CEQA pursuant to CEQA Guidelines Section 15061(b)(3), as it can be seen with certainty that there is no possibility that adoption of the updated Urban Forestry Manual may have a significant effect on the environment.

Prepared By: Valerie Velasquez-Santoya, Assistant Public Works Director Concurs With: Vice-Chair Michael Kotowski, Community Services Commission Chair Timothy Cremins, Planning Commission
Reviewed By: Moises Lopez, Interim Public Works Director Certified to Availability of Funds: Kyle Johnson, Finance Director Approved By: Adam Raymond, City Manager
Legal Review: Danny Aleshire, City Attorney
CEQA Review: Not Applicable
Attachments
A_2026_Glendora_Urban_Forestry_Manual.pdf
B_Power-Point.pdf
st`

URBAN FORESTRY MANUAL

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URBAN FORESTRY MANUAL
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Table of Contents
SECTION PAGE NO.

REVISED March 2026..................................................................................................................................v CHAPTER 1: INTRODUCTION.....................................................................................................................1 What Is An Urban Forest?.................................................................................................................1 Why Does Glendora Need an Urban Forestry Manual?.....................................................................3 Achieving Glendora’s Planning Goals................................................................................................4 Glendora Is Losing Canopy Cover.....................................................................................................5 Finding Information - Urban Forestry Manual vs. Glendora Municipal Code.......................................5 The Role of Private Residents and Developers..................................................................................6 Trees on Easements or Right-Of-Ways .................................................................................6 Trees on Private Property......................................................................................................6 CHAPTER 2: STAFFING AND LEADERSHIP..............................................................................................7 City Leadership.................................................................................................................................8 City Council...........................................................................................................................8 Community Services Commission .........................................................................................8 City Personnel...................................................................................................................................8 Director of Public Works/City Arborist....................................................................................8 Parks and Landscape/Contract Supervisor............................................................................9 Administrative Staff ...............................................................................................................9 City Crews.............................................................................................................................9 Non-City Personnel...........................................................................................................................9 Contracted Crews..................................................................................................................9 Private Consulting Arborists ..................................................................................................9 CHAPTER 3: TREE CARE PROCEDURES................................................................................................10 Standard of Care.............................................................................................................................10 ANSI Standards...................................................................................................................10 ISA Best Management Practices.........................................................................................10 Tree Inventory and Data Management ............................................................................................10 Tree Planting And Establishment Care............................................................................................10 Vacant Sites........................................................................................................................11 Select the Right Tree for the Right Place.............................................................................12 Prioritize Areas with the Lowest Canopy Cover ...................................................................13 Prioritize Native Trees.........................................................................................................13 Soil Considerations .............................................................................................................14 Tree Irrigation..................................................................................................................................21 Glendora Water Restrictions................................................................................................23

URBAN FORESTRY MANUAL
ii
Tree Pruning ...................................................................................................................................23 Young Tree Structural Pruning ............................................................................................24 Mature Tree Pruning............................................................................................................25 Pruning Outside of the Pruning Cycle..................................................................................27 Plant Health Care............................................................................................................................27 Tree Risk.........................................................................................................................................28 Tree and Infrastructure Conflicts......................................................................................................28 Root Pruning.......................................................................................................................28 Hardscape Repair ...............................................................................................................31 Tree Preservation............................................................................................................................32 Tree Removal..................................................................................................................................33 Removal Criteria..................................................................................................................33 Reasons NOT Valid for Removal.........................................................................................33 CHAPTER 4: FICUS TREES IN GLENDORA’S VILLAGE..........................................................................34 Ficus Tree Maintenance..................................................................................................................34 Considerations for Enhancing Resilience.........................................................................................35 CHAPTER 5: VERY HIGH FIRE HAZARD SEVERITY ZONE PROTECTION.............................................36 Creating Defensible Space..............................................................................................................36 Tree Selection.................................................................................................................................37 Landscaping Permits...........................................................................................................37 Erosion………………………………………………………………………………………………………...37
CHAPTER 6: ARBORETUM AND BOTANIC GARDEN .............................................................................38 CHAPTER 7: PARTICIPATING IN URBAN FORESTRY ............................................................................40 Tree Donations Program.................................................................................................................40 Standard Tree Donations.....................................................................................................40 Memorial Tree Program.......................................................................................................40 Heritage Tree Program....................................................................................................................41 Volunteer Program..........................................................................................................................41 TABLES
1 Tree Ordinance vs. Urban Forestry Manual ..........................................................................................5 2 Tree Planting and Establishment Care Characteristics ........................................................................11 3 Common Native Trees ...................................................................................................................... 14 4 Tree Watering Characteristics............................................................................................................ 21

EXHIBITS
1 Benefits of Trees...............................................................................................................................1 2 Why Native Trees Are Important........................................................................................................2

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3 Value of Trees...................................................................................................................................4 4 Glendora’s Urban Forestry Organizational Chart ...............................................................................7 5 Spacing Guidelines for Trees ..........................................................................................................12 6 How Trees Help Negate the Urban Heat Island Effect .....................................................................13 7 Nursery Stock Selection..................................................................................................................15 8 Root Correction for Container Grown Trees.....................................................................................16 9 Tree Planting and Mulching.............................................................................................................17 10 Establishment Care Guidelines........................................................................................................18 11 Benefits of Mulch.............................................................................................................................19 12 Young Tree Maintenance Guidelines...............................................................................................20 13 Watering Guidelines........................................................................................................................22 14 Young Tree Structural Pruning ........................................................................................................24 15 Mature Tree Pruning........................................................................................................................26 16 Tree Root Conflicts with Roadways and Sidewalks..........................................................................29 17 Tree Crown and Root and Building Conflicts....................................................................................30 18 Tree Preservation Example.............................................................................................................32

APPENDICES
A List of Approved Trees
B List Of Undesirable Trees
C Frequently Asked Questions
D Arboretum and Botanic Garden Tree Tour

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REVISED MARCH 2026
City Council Community Services Commission
Mayor David Fredendall Chair David Gerber
Mayor Pro Tem Karen Davis Vice Chair Michael Kotowski
Council Member Michael Allawos Commissioner Brittany Lewis-Porchia Council Member Shaunna Elias Commissioner Eddie Kouyoumdjian Council Member Mendell L. Thompson Commissioner Stephen Salle City Staff
City Manager Adam Raymond
Interim Public Works Director Moises Lopez
Interim Recreation and Human Services Director Annie Warner

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1 CHAPTER 1: INTRODUCTION
What Is An Urban Forest?
The City of Glendora’s urban forest, defined as all trees growing on public and private properties within the City of Glendora’s (City OR Glendora) boundaries, is an invaluable community asset that enhances the City’s unique charm and livability. Approximately 12,000 trees are growing in parks, parkways, easements or rights-of-ways, or on other City-owned property, and are maintained by the Public Works Department (City of Glendora. 2025.) These 12,191 trees comprise of 143 genera and 254 unique species, illustrating a diverse urban forest which enhances its resilience against pests or pathogens. By properly caring for, planting, and preserving urban trees, the City provides urban forestry benefits to community members today, while ensuring that future generations will continue to experience the beauty and associated environmental benefits, making the City a special place to live. The numerous benefits of a healthy and robust urban forest are illustrated in Exhibit 1.

Exhibit 1. Benefits of Trees.

The City’s parks’ signs proudly feature a stately coast live oak tree, illustrating how trees are an integral part of Glendora’s community character. Native trees are well adapted to the California climate as demonstrated by their heat and drought tolerance. Native species evolved with the region’s landscape and are ecologically significant

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2 to local plants, animals, and indigenous people. The planting of carefully chosen native species can help maintain and stabilize populations of wildlife. Other native trees that define the natural landscape of southern California include the California sycamore, Modesto ash, incense cedar, and toyon. These trees evolved in the local environment and provide enhanced benefits for climate adaptation and wildlife habitat to Glendora. Exhibit 2 illustrates the benefits of planting native tree species throughout a community.

Exhibit 2. Why Native Trees Are Important
The City of Glendora recognizes the benefits of native trees and prioritizes these species when planting sites are appropriate. However, the quantity of native species to Glendora is limited, and native species are often unsuited for urban areas with large root structures and surrounding hardscape and limited soil volume in planting sites.

Municipal urban forestry programs must balance ecological benefits, site suitability, maintenance requirements, and overall urban forestry resilience when selecting trees to foster a healthy and sustainable urban forest.

The List of Approved Trees (Appendix A) was updated with species that are well-suited for Glendora’s environment with consideration for water use, spacing requirements, root systems, and tree species diversity. The City will utilize the updated list to implement the arboricultural principle of ‘right tree, right place,’ supporting trees through their natural lifecycle, while maintaining a healthy, resilient, and sustainable urban forest.

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3 Fruit trees are often limited in municipal tree inventories because they require more maintenance, create debris, and are misaligned with most City-managed planting sites which are near roadways. Therefore, the information in this Manual focuses on shade trees. However, fresh fruit is a common priority among community members. To support this interest, Glendora concentrates fruit trees in the publicly accessible orange orchard in Centennial Heritage Park (725 E Mauna Loa Avenue), which also helps preserve the City’s historical citrus groves.

The City of Glendora has been recognized as a “Tree City USA” for thirty-two (32) consecutive years with an
additional “Growth Award” for five (5) years. Being
recognized through The Arbor Day Foundation’s program
is indicative of the City’s on-going commitment to
providing proper care and management to the urban
forest, maximizing the environmental benefits it provides.

This investment enhances the quality of life and livability of Glendora for community members today and with
proper care, for the City’s future residents.

Why Does Glendora Need an Urban
Forestry Manual?
While urban trees benefit Glendora’s community in
numerous ways, they often grow in suboptimal conditions, enduring air pollution, vandalism, compacted soils from pedestrian and vehicle traffic, limited growing spaces, extreme heat, and prolonged drought conditions. This
results in a shortened life expectancy, and a greater need for monitoring and maintenance than trees that naturally occur in wildland areas. Proper maintenance practices
can ensure the longevity of trees and enhance the City’s urban forest resources, or green infrastructure, over time.

As illustrated in Exhibit 3, the benefits and economic
value of trees appreciates as they mature, emphasizing
the importance of preserving trees to maturity. This indicates that guidelines and policies for long-term care of the urban forest are necessary to ensure the urban forestry benefits experienced today by community members are available for future generations.

The Urban Forestry Manual (Manual) was developed as a tool to guide the day-to-day practices that impact Glendora’s urban forest. The Manual is intended for three main audiences, (1) a reference document to guide staff on day-to-day decision making which ensures alignment with City policies, (2) is informational for City leadership on the importance of a well-maintained urban forest, and (3) an educational resource for Glendora residents who care for trees growing on their private properties.

The Manual highlights the environmental benefits and economic values Glendora’s urban forest brings to the community and includes resources such as a List of Approved Trees (Appendix A) and illustrated guidelines for proper tree care practices. These resources are intended to encourage urban forest advocacy and communicate the important contribution of private property trees to maintaining Glendora’s overall urban forest.

The City of Glendora has been recognized as a
“Tree City USA” for the last 32 years
What is required to become a “Tree City USA”?
▪ Active Tree Board
▪ Spend $2/capita annually on tree care*
▪ Tree Ordinance
▪ Annual Arbor Day Celebration
In addition, Glendora has been recognized for a
“Growth Award” for the last five (5) years,
providing an enhanced level of care and
community engagement annually.
*Costs expended vary each year and is reported annually to The Arbor Day Foundation to maintain this recognition.

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4 Exhibit 3. Value of Trees
Achieving Glendora’s Planning Goals
The City of Glendora recognizes that trees can be an asset to help achieve the City’s overall vision, described in Glendora's General Plan, known as Glendora’s Community Plan 2025 (Community Plan). The Community Plan’s Conservation Element (Chapter 8) identifies both establishing a tree master plan and developing a tree preservation strategy, as actions to support the preservation and enhancement of landscape resources (Glendora Community Plan 2025 Conservation Element. 2025)
Urban forestry and trees are mentioned throughout the City of Glendora’s 2025-2027 Strategic Plan (Strategic Plan) and updating the Urban Forestry Manual is an action of ‘Goal 3: New + Revitalized Facilities’ (City of Glendora Council Retreat Summary Report. 2024). The Strategic Plan also identifies ‘SubURBAN Living,’ ‘Glendora as a Destination,’ and ‘Sustainable Infrastructure,’ as the City Council’s goals, which may be supported by urban forestry efforts. Planting and preserving trees throughout the community assists in traffic calming, provides cleaner air and water, and helps mitigate increasing temperatures and stormwater runoff.

Sustainable, long-term urban forestry management is necessary in achieving the Community Plan and Strategic Plan’s objectives of enhancing connectivity between attractions, improving street conditions, and fostering a livable community for all. Preserving trees through a tree preservation ordinance, identifying opportunities to plant new trees on both public and private properties, ensuring the ‘right tree, is planted in the right place,’ and securing resources to continue providing proper maintenance, are some of the most important factors in enhancing the urban forest throughout the City.

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5 Glendora Is Losing Canopy Cover
The California Urban Tree Canopy Viewer (Viewer) is a publicly available online tool developed by the US Forest Service and California Department of Forestry and Fire Protection (CalFire). The Viewer identifies the City of Glendora’s urban canopy cover in 2022 was 16.8%, which is a 0.5% decrease from 2018 which shows 17.3%.

Cities may experience canopy cover loss over time due to various factors including the removal of private trees for development, annual windstorms, pests or pathogens, removal of trees as they mature and die, and lack of replacement tree plantings following the removal of these trees. While an exact cause cannot be pinpointed, it is likely that a combination of factors spanning private and public tree management led to the overall decline in urban canopy from 2018 to 2022.

Evaluating the City’s urban forestry program can help identify how the City can effectively expand the urban forest through policies, procedures, and guidelines. The City can directly impact canopy cover by ensuring large replacement trees are planted for reach removal on public property. However, urban forests encompass both trees on private and public property, and land ownership within municipalities often means a significant portion of the City’s urban forest is growing on private land. Through policies and ordinances, the City can approach regaining lost canopy cover by strengthening tree removal and replacement policies for new developments and reconstruction projects, encouraging preservation of mature trees or planting replacement trees on private land, and considering protection for specimen trees on private property.

Using a combination of these methods will help support the City’s overall goal of expanding the urban forest.

Finding Information - Urban Forestry Manual vs. Glendora Municipal Code The Urban Forestry Manual and the City of Glendora’s tree-related municipal codes and ordinances (Glendora Municipal Code Title 16, Section 20.08.130 (6), and Section 21.03.020 (C) (7) (b)) were evaluated in 2025 to address inefficiencies, align with arboricultural standards, address canopy cover loss, and balance urban forestry with competing priorities such as increased development. The Manual provides guidelines and specifications for the general care of City-managed trees, while the Glendora Municipal Code provides a regulatory framework for prohibited actions and mechanisms used to balance canopy cover loss when development projects necessitate tree removals. The Manual was organized to be a resource for staff, leadership, and the community, while all regulatory components are in Chapter 16 Tree Ordinance and Chapter 21 Zoning Code. Table 1. Urban Forestry Manual vs.

Glendora Municipal Code summarizes the main points of each and describes their general purposes.

Table 1. Urban Forestry Manual vs. Glendora Municipal Code Urban Forestry Manual Glendora Municipal Code
▪ City-managed tree care procedures for City staff
▪ Benefits of trees and urban forestry education
▪ Private property tree care resources
▪ Maintenance specifications and standards
▪ Staffing description and structure
▪ Volunteer opportunities
▪ Protect trees on public land
▪ Tree removal and replacement requirements for
new development projects
▪ Restricted and prohibited actions for Citymanaged trees ▪ Plan review requirements for tree protection,
removal, and replacement
▪ Tree permitting process, code enforcement and
violation procedures
▪ In-lieu funding mechanism for urban forestry
program when new developments cannot replace
removed trees on-site

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6 The Role of Private Residents and Developers
While the City and their tree care contractors aim to detect and mitigate all potential tree hazards from City-managed trees, residents are encouraged to notify the Public Works Department of any suspected tree hazards, maintenance needs, or unwarranted pruning or removal of City-managed trees. Residents may request service through the City’s Services portal, available on the City website.

Private property owners who are pursuing new development or reconstruction projects are guided by the Glendora Municipal Code to protect trees, align with tree maintenance standards, and file tree removal permits. Developers are encouraged to preserve trees during construction and are required to replace removed trees for each project as guided by the Glendora Municipal Code.

Trees on Easements or Right-Of-Ways
When a residential property owner requests a tree to be planted on a City easement or rights-of-way, the City will purchase the tree, plant the tree, and maintain the tree over its lifetime at no cost to the resident. The residential property owner must agree to maintain working irrigation within the easement to promote the health and viability of the newly planted tree. This allows for a collaborative urban forestry program where both the resident and the City contribute to enhancement of the urban forest.

At the time of planting, residents receive a door hanger which provides watering guidelines for their tree. Residents can use irrigation infrastructure or hand-water newly planted trees once per week with approximately ten (10) gallons of water per inch of truck diameter for the first year, bi-weekly for the second year, and once a month in the third year after planting. An additional watering prior to predicted extreme heat events or during prolonged periods of drought will further support the tree’s longevity. Tree pruning, health assessments, or other maintenance operations (excluding irrigation) is the responsibility of the City and residents should contact the City to request service.

Trees on Private Property
Tree care responsibilities for residents include managing trees on their own property to maintain safe conditions.

Private property trees are a large contributor to city-wide canopy cover and choices made by residential, commercial, and industrial property owners greatly impact the sustainability of the urban forest. The planting, maintenance, and preservation of private property trees are crucial to the urban forest because these decisions not only affect the health of the urban forest but also determine the extent of improved air quality, reduction of the urban heat effect, and enhanced well-being, experienced by the community. The City of Glendora recognizes the importance of proactive and targeted strategies to engage the community in urban forestry through volunteer partnerships, educational resources, tree giveaways, and outreach events.

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7 CHAPTER 2: STAFFING AND LEADERSHIP
The care and maintenance of Glendora's City-owned trees is a collaborative effort between City staff and contractors. The associated job titles and responsibilities are illustrated in Exhibit 4 and further detailed in narrative.

Exhibit 4. Glendora’s Urban Forestry Organizational Chart

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8 City Leadership
City Council
The City Council develops and establishes ordinances, directs staff, and sets policies in the best interest of the City.

The City Council receives recommendations from the Community Services Commission, Planning Commission, and City staff when discussing the urban forestry program.

Community Services Commission
The Community Services Commission is comprised of citizen representatives appointed by the City Council. The Community Services Commission, as defined in Section 2.18.020 of the Glendora Municipal Code, serves as the City's tree advisory board, acting as the final authority for hearing appeals and resolving objections regarding issues of tree pruning, removals, permitting, etc.

The City’s Community Services Commission (Commission) shall direct staff to review the policies and guidelines in the Urban Forestry Manual and provide necessary updates on a five (5) year-maximum return interval. The Commission may recommend policy amendments to City Council as deemed necessary and the City Council shall be the approving body.

City Personnel
The City employs the following staff who are responsible for the oversight of the care and maintenance of Glendora's City-managed trees.

Director of Public Works/City Arborist
The Director of Public Works, who serves as the City Arborist, or their designee, is responsible for the following:

A. Implement and be the authority for the City’s Tree Ordinance, ensuring all procedures and policies are upheld.

B. Regulate all tree planting in City parkways, rights-of-ways, or easements.

C. Oversee the planting, removal, and replacement of City-managed trees.

D. Maintain a current inventory of all City-managed trees. Such an inventory will be audited at a minimum of every five (5) years.

E. Evaluate the health and safety of City-managed trees and implement appropriate remedial actions.

F. Direct the pruning of City-managed trees.

G. Oversee sidewalk, curb and gutter repair operations undertaken or contracted by the Public Works Department to prevent unnecessary damage to City-managed trees and root zones.

H. Review and provide recommendations for tree preservation, removal, and replacement for new private subdivision projects.

I. Review and approve development and reconstruction plans which reference tree protection, or tree removal and replacement ratios, and species, to ensure the Ordinance parameters are being followed.

J. Maintain a publicly accessible register of Heritage Trees and Memorial Trees on the City’s website, ensuring it is regularly updated and easily navigable for residents and visitors.

K. Update the Community Services Commission periodically regarding the City’s urban forestry program.

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9 L. Partner with the Community Services Commission to schedule Glendora’s annual Arbor Day celebration and award of the Tree City USA designation.

Parks and Landscape/Contract Supervisor
The Parks and Landscape/Contract Supervisor administers the urban forestry program under the direction of the Director of Public Works.

Administrative Staff
Administrative staff assist in the day-to-day administrative tasks associated with City-managed trees. Their responsibilities include receiving community comments and concerns, reviewing tree permits, and organizing requests for tree work and inspections.

City Crews
City crews perform a limited amount of City-managed tree care, including tree planting, structural pruning, and watering when budget allows. When timely tree maintenance is required such as pruning for traffic sign clearance, crown raising for traffic and pedestrian paths of travel, or occasional hazard mitigation, the city crews address issues as capacity allows.

Non-City Personnel
Third party arboriculture and urban forestry professionals contribute to caring for Glendora’s urban forest as follows:

Contracted Crews
The City contracts tree maintenance companies to plant, prune, maintain, and remove Glendora's City-managed trees, including annual Ficus pruning in the Village and the Big Tree located on the corner of West Colorado Avenue and South Santa Fe Avenue. Emergency pruning for hazard trees is generally performed by the contractor.

All companies contracted by the City to perform tree maintenance tasks employ the International Society of Arboriculture (ISA) CertifiedArborists and ISA Certified Tree Workers among their working personnel. Contracts for tree maintenance are prepared and administered by the Public Works Department. Contracts for sidewalk repair and root pruning are prepared and administered by the Public Works Department and coordinated with the City Arborist.

All root-pruning performed by contractors repairing curbs and sidewalks under the direction of the Public Works Department shall comply with the policies set forth in this Manual.

Private Consulting Arborists
Title 16 of the Glendora Municipal Code includes conditions for approval of new subdivisions. A developer may be required to retain an American Society of Consulting Arborists Registered Consulting Arborist and/or an ISA Certified Arborist to enforce all conditions placed upon the development of the property by the Planning Commission.

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10 CHAPTER 3: TREE CARE PROCEDURES
Standard of Care
The guidelines and specifications set forth in this Manual are aligned with best management practices (BMPs) by the ISA and arboriculture industry standards through the American National Standards Institute (ANSI), as well as City-specific considerations. Any tree maintenance practice within the City shall adhere to these standards.

ANSI Standards
The ANSI A300 Tree Care Standards refers to the most current printing of this document. The ANSI-Z133 addresses detailed safety practices required for all tree workers and companies contracted by the City. Adherence to these standards is also required for utility companies working within City limits. Contractors who work with utility-based pruning shall adhere to the ISA BMP utility tree pruning.

ISA Best Management Practices
Best Management Practices (BMPs) set forth by the ISA provide specific guidelines for implementing ANSI Standards during tree work including pruning, establishment care, pest management, inventory collection, and watering of trees. These BMPs were developed for the purpose of interpreting tree care standards and providing guidelines for arborists and tree workers, and as reference for people who employ their services.

Tree Inventory and Data Management
Glendora’s Public Works Department keeps an inventory of all City-owned trees which is used to analyze the sustainability of an urban forest and helps inform management decisions. The tree inventory includes tree attribute data for each inventoried tree or site and serves as a hub for workflow organization. Tree attribute data includes Diameter at Standard Height (DSH), overall health, height, crown width, GPS location data, proximity to adjacent hardscape, work history, and other data relevant to each site. The inventory also includes vacant tree planting sites that have been identified as viable for future tree planting. An up-to-date tree inventory increases operational efficiencies and is an important component of proactive and responsible urban forest management.

Access and editing privileges to this inventory are shared by City staff and tree care contractors. Data includes all existing trees on City property or within City rights-of-way or easements, new tree plantings, any tree removals, and maintenance history for each site. Tree inventory information is kept up to date through continuous inputs from City staff and contractors.

Tree Planting And Establishment Care
Tree establishment and long-term survival can be impacted greatly by the actions taken during planting, such as the width and depth of the planting hole, placing the tree at the right depth, and proper staking. Table 2 below explains how these practices impact tree longevity and full considerations are detailed in the following section.

Exhibits (5 through 12) found at the end of the Tree Planting section illustrate the arboriculture best management practices regarding nursery stock selection, root correction for container-grown trees, tree planting and mulching, and establishment care.

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11 Table 2. Tree Planting and Establishment Care Characteristics Characteristic Reasoning Relation to Longevity
Planting depth Planting a tree too deep or too
shallow will inhibit the tree’s
establishment and growth.

If planted too shallow, tree roots will not have soil
to establish in, decreasing the water and nutrients
available to the tree overall.

Planting a tree too deeply may cause roots to
suffocate and cause root rot.

Water at planting Ensure newly planted trees receive
ten (10) gallons of water per inch in
trunk caliper, applied slowly upon
planting.

Watering a tree after planting reduces transplant
shock experienced by the tree and its roots,
helping establishment.

Staking at planting Trees that lean at the time of
planting should be staked with one,
two, or three stakes and supported
by flexible ties. Each stake and tie
shall allow movement of the tree
trunk to develop trunk taper.

Leaning trees can be corrected to grow vertically
with the support of stakes and ties. Trees that
grow with a lean into maturity can potentially
cause conflicts with pedestrian or vehicle paths of
travel.

Tying stakes to a tree too tightly will prevent
movement of the tree, slowing the growth of the
trunk and inhibiting establishment of a strong root
system that can support the tree during high wind
events.

Plant early in the
planting season
Plant trees in winter months while
rain events are likely and high heat
events are less frequent.

Planting new trees in winter months will allow the
tree to take advantage of rain events and limited
heat stress. Providing water to newly planted
trees through the planting season when not
naturally occurring, assist the tree in the early
phases of establishment.

Remove stakes after
establishment
Stakes should be removed when
the tree has established into the
landscape. Establishment takes
approximately one (1) to two (2)
years after planting or when
moving the trunk does not move
the root ball.

When trees are staked beyond their
establishment period, crown and trunk movement
are not enough to produce a sufficient root
system to support the tree. Without a sufficient
root system, trees will lack water and nutrients.

Build a berm Build a four (4) to six (6) inch berm
for newly planted trees.

Berms provide a pathway for water to directly and
slowly enter the root ball. Slowly water the tree
and add water as it permeates the root ball.

Add mulch to berms Add a mulch ring around the berm
to help build soil profile with mulch
decomposition.

Mulch reduces evaporation of water from the soil
surface and helps preserve moisture.

Vacant Sites
The Public Works Department has an objective to plant trees in all viable vacant sites located on City property or within City rights-of-way or easements. The City will do so by honoring all resident requests for new street trees in viable locations, planting new trees in identified locations, exploring locations that can be converted to a tree site, and replacing any City-managed removal on-site, should a viable vacant site be available. Residents who agree to providing sufficient water to a newly planted tree may request planting through the City’s Services portal. Trees with residential watering agreements will be planted in the rights-of-way or easements adjacent to the home at no cost to residents. Tree planting site viability is based on the spacing requirements identified in Exhibit 5.

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12 Exhibit 5. Spacing Guidelines for Trees
Select the Right Tree for the Right Place
Choosing the proper tree species for each planting location is crucial for ensuring the tree’s longevity and avoiding premature removal and conflicts with infrastructure. Site-based recommendations include available growing space, for roots, trunk, and canopy, as well as water availability, soil type, sunlight, heat, and nearby infrastructure. Trees that require a dry root zone should not be planted in lawn areas that are frequently irrigated. Trees that have large sprawling roots should not be planted in narrow parkways. Tall trees should not be planted below overhead utility lines.

The selection of tree species shall be made from the City of Glendora’s list of approved trees in Appendix A of this document provides information for the various considerations of each species. The trees are categorized according to the minimum planting space necessary and other characteristics. SelecTree: A Tree Selection Guide by California Polytechnic University, San Luis Obispo’s Urban Forest Ecosystems Institute can be used to assist with tree selection.

The City Arborist shall approve all planting and replacement selections for trees on City-owned properties. Making the proper species selection at planting can significantly reduce future issues and costs associated with tree maintenance.

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13 Prioritize Areas with the Lowest Canopy Cover
Studies have shown that inequitable canopy cover and pollution vulnerability disproportionately affect low-income and marginalized communities due to identifiable systemic injustices and socioeconomic factors (Locke et al. 2020).

Tree canopy is often used as the essential measurement for urban forest success, as tree canopy provides shade and air filtration and reduces urban heat island effect, as shown in Exhibit 6. When addressing the distribution of canopy cover, it is important to consider variations in population density, land use, current canopy cover, existing planting spaces, and other environmental factors. Tree equity can be increased by focusing urban forest efforts in marginalized communities so that canopy cover and urban forest benefits are equally distributed throughout the City.

Exhibit 6. How Trees Help Negate the Urban Heat Island Effect Prioritize Native Trees
The City is committed to enhancing the presence of California native tree species on private and City-owned property. The City also recognizes that native plants that thrive in surrounding wildlands may be less suitable in urban sites with small planting areas, amended and compacted soils, or less availability to vital resources like nutrients, microbial interactions, water, and sunlight. As new tree planting opportunities arise, native trees should

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14 be considered before non-native species, as they evolved in the local environment, are emblematic to the area, and may be better suited for the planting site than non-native species. “Right tree right place” and individual site characteristics should be considered when determining if a native tree is the proper choice for a planting site.

Several native tree species are listed in Table 3. Common Native Trees.

Table 3. Common Native Trees
Common
Name Scientific Name Habitat Fun Fact
Coast Live
Oak
Quercus agrifolia Foundation species found
throughout California. Commonly
found on hillsides, near creeks,
and in parks.

Referred to as “the terrestrial coral
reef” because of the vast amount of
life that depends on it.

California
Sycamore
Platanus racemosa Riparian tree. Typically survives
best near creeks and other
sources of freshwater.

In some cultures, sycamore bark
and roots are ground and boiled as a
coffee substitute.

Modesto
Ash
Fraxinus velutina Often found in sandy soils of
desert riparian areas.

Tolerates a wide range of soil types,
from very alkaline to acidic, allowing
the tree to grow in harsh conditions.

Incense
Cedar
Calocedrus decurrens Native range includes the coast
ranges and Sierra Nevada range
from Baja California to
northwestern Oregon.

Common name derived from the
aromas produced from its wood and
crushed leaves. It is widely
understood that the wood aroma
repels insects.

Toyon Heteromeles
arbutifolia
Found in chapparal and
woodland plant communities
from Baja California to
southwestern Oregon
Also called “Christmas berry”
because of the bright red berries it
produces in winter.

Soil Considerations
Soil composition profoundly impacts tree health. The physical and chemical properties of soil, such as texture, structure, pH, and nutrient content, play crucial roles in determining water and nutrient absorption. Healthy soil provides a stable foundation for root growth, allowing trees to anchor themselves securely and access essential resources. Conversely, poor soil conditions can lead to inadequate root development, making trees more susceptible to stress, pests, or pathogens. Understanding and managing soil composition is fundamental to promoting robust tree health and ensuring the longevity of urban forests. Understanding the City’s soil composition and how it changes from site to site can help determine which species is best suited for a planting location.

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15 Exhibit 7. Nursery Stock Selection

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16 Exhibit 8. Root Correction for Container Grown Trees.

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17 Exhibit 9. Tree Planting and Mulching.

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18 Exhibit 10. Establishment Care Guidelines

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19 Exhibit 11. Benefits of Mulch

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20 Exhibit 12. Young Tree Maintenance Guidelines

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21 Tree Irrigation
Newly planted trees benefit most from deep, infrequent waterings that permeate through the entire root ball. Using the ISA BMP establishment care watering guidelines provides water to a new tree that supports its establishment into the landscape, impacts its ability to absorb nutrients and water, and enhances the tree’s resiliency to heat events and prolonged drought throughout its lifetime. Table 4 details the impact that adequate watering will have on a tree and Exhibit 13 below illustrates the ISA BMPs for tree watering guidelines.

Trees planted on City easements or on the rights-of-way, are only planted when the adjacent property owner agrees to provide water for the tree throughout its lifetime. Residents requesting a new tree will be asked to provide water aligned with ISA best management practices for three (3) years after the tree is planted. Appendix A contains the approved species list and watering needs for each species. It is important to note that even species classified as “California native” or “drought-tolerant” require regular watering during the establishment phase. Sufficient watering while the tree is establishing into the impact a tree’s ability to thrive and recover from drought stress or extreme heat events throughout its lifecycle.

Table 4. Tree Watering Characteristics
Characteristic Reasoning Relation to Longevity
Water at planting Ensure newly planted trees receive ten (10) gallons of water per inch trunk
diameter, applied slowly upon planting.

Watering a tree after planting reduces
transplant shock experienced by the tree and
its roots, helping establishment.

Over Watering Overwatering shall be avoided by
checking the soil moisture prior to
watering. Check soil moisture by
sticking a finger into the soil and
examining if the soil is wet.

Trees declining through over watering look
similar to trees declining from under
watering. Both are detrimental to the tree’s
health.

Water trees
consistently
Water newly planted trees with ten (10)
gallons of water per inch trunk diameter
per week for the first year. Water biweekly the second year, and monthly for the third year after planting.

Supporting the establishment of a vigorous
root system is necessary for roots to
transport water efficiently throughout its life.

Bucket watering, hand watering, or drip
irrigation systems are ideal for slow, deep
watering of trees.

Water Mature trees
during drought
Water mature trees during extended
periods of drought or extreme to help
maintain tree health and avoid
depletion of resources.

A continual depletion of resources will cause
stress within the tree, and over time, it’s
ability to recover health and vigor will
decrease.

Watering Location Water at the tree’s dripline. When it is raining, most mature trees naturally
shed rainwater at the perimeter of the
tree’s crown – much like an umbrella.

This is the area capable of absorbing the
most water and where watering efforts
should be concentrated, if possible. Watering
closer to the trunk is less effective and may
increase the risk of disease and/or trunk rot.

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22 Exhibit 13. Watering Guidelines

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23 Glendora Water Restrictions
The City enforces watering restrictions to preserve the availability of high-quality fresh groundwater for all City residents. However, Glendora’s water restrictions recognize the value of properly watering trees to maintain health and safety of the urban forest and include the following exemption:
• Hand watering trees shall be allowed by any means and at any time of the day provided that:

1. The watering shall be confined to the area within the dripline of the tree.

2. The water is applied by means of a hose equipped with an automatic shut-off nozzle.

3. There shall be no run-off as a result of hand watering.

Apart from tree watering, golf courses, City facilities, City parks, recreational fields, and schools are NOT exempt from the restrictions described below. The following restrictions apply to ALL City water customers:
▪ Outdoor watering is restricted between 8 AM to 5 PM.
▪ Watering is limited to three (3) days per week.
▪ Watering is limited to five (5) minutes per station.
- Irrigation systems with drip irrigation are given an exception for an additional fifteen (15) minutes, given there is no runoff.
▪ No washing down sidewalks or driveways.
▪ No excessive runoff from landscape irrigation that causes water flow onto an adjoining sidewalk, driveway, street, alley, or gutter.
▪ No outdoor watering during and forty-eight (48) hours following measurable rainfall. ▪ No washing motor vehicles with a hose, unless the hose is fitted with a shut-off nozzle.

The following links provide information on the City’s water conservation, rebate, smart water meter, and free water conservation programs: https://www.cityofglendora.gov/Services/Water Tree Pruning
Pruning is a critical component of urban forest management, directly influencing tree health, structural integrity, public safety, and long-term maintenance needs and costs. When trees are pruned using age-specific strategies aligned with ISA Best Management Practices (BMPs), pruning supports structural soundness of trees, promotes healthy wound closure, and reduces the likelihood of structural defects as the tree grows.

All pruning activities create wounds that may serve as entry points for pests and pathogens, potentially compromising tree health. Proper pruning techniques increase the tree’s ability to defend against decay through a natural process known as Compartmentalization of Decay in Trees (CODIT). A healthy and thriving tree uses its resources to compartmentalize the pruning wound, which takes away from resources to grow.

Tree pruning for any age of tree should only be performed when there is a clear and defined pruning objective.

Pruning objectives should prioritize the preservation of the natural form and growth habits of the species to minimize maintenance frequency, costs, and associated emissions. However, preserving community character and value is also an accepted pruning objective, notably used for the Glendora’s Village Ficus trees discussed in Chapter 4. The following section details acceptable pruning objectives and methods for all other City-managed trees.

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24 Young Tree Structural Pruning
A tree is more likely to mature into a structurally sound tree when trees are formatively pruned at a young age.

Young tree structural pruning promotes the early development of sound branching structure by removing weak attachments, establishing a central leader, and spacing branches evenly to support long-term health and stability.

Defects such as codominant stems or competing leaders should be addressed at this age to minimize defects that may lead to limb or branch failures. Pruning of the relatively smaller branches on younger trees also results in smaller wounds that compartmentalize more effectively and is more cost-efficient than pruning at maturity due to reduced branch size and canopy volume. Exhibit 14 illustrates Young Tree Structural Pruning Guidelines.

The most effective annual young tree structural pruning program begins one (1) year after planting and continues annually, as needed, for approximately ten (10) years, or until the tree enters the mature tree pruning cycle measuring approximately twelve (12) inches at diameter at standard height (DSH).

Young tree structural pruning is a relatively new practice with on-going research supporting its benefits. The City strives to secure funding for this program as the City plants more new trees throughout the community.

Exhibit 14. Young Tree Structural Pruning

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25 Mature Tree Pruning
Proper pruning practices for mature trees that enter a scheduled and systematic pruning cycle shall include a natural pruning system utilizing either a reduction cut, or branch removal cut. Trees that measure approximately twelve (12) inches at diameter at standard height (DSH), or at four and a half (4.5) feet above soil grade, are included in a mature tree pruning cycle. Acceptable methods for medium-aged and mature trees, when appropriately performed and prescribed, include crown cleaning, thinning, raising, and reduction. Pruning practices should not include topping, lion tailing, making flush cuts, unnecessarily leaving stubs, or removing an excessive number of live branches. A topped tree should be evaluated to reduce risk or be considered for removal. Topped trees kept in the landscape that are not reduced in stature may need annual maintenance for sucker growth control.

Removing more than necessary of the live crown in a single year or the use of improper pruning cuts is prohibited, as it compromises tree health, promotes the development of structural defects, increases maintenance needs, and accelerates premature decline or removal. Strategic pruning reduces long-term maintenance costs by reducing the likelihood of structural failures and minimizing reactive work over a tree’s lifetime. Some structural pruning can be conducted on mature trees; however, the appropriate pruning type depends on the tree and the situation. These practices should be conducted for mature trees on a five (5) to seven (7) year pruning cycle to contribute to longterm aesthetics, health, and structural integrity, described below.

Pruning Cycle
A five (5) to seven (7) year pruning cycle is the optimal timeframe for maintaining mature trees in a safe condition while limiting expenses to a City (Miller et. al 1981). A pruning cycle on a shorter timeframe has a higher cost but does not correlate to a proportional increase in safety or tree health. Mature tree pruning should occur with predetermined specifications which may include the style of pruning, amount to remove, what types of cuts to use, sizes of branch to be removed, and a pruning objective.

Every mature City-managed shade tree in Glendora is pruned on a five (5) year basis, which aligns with the industry standard for maintaining a safe and healthy municipal urban forest (Miller et. al 1981) and palm species are on a three (3) year pruning cycle. At the time of pruning, the City’s contracted crew will perform an inspection of the tree’s overall health. Inspecting and pruning mature trees at this frequency allows the City to identify and mitigate potential risk on a cyclical basis, prior to becoming a potential risk.

Pruning specifications for mature trees on a pruning cycle prioritize managing tree health and mitigating risk. These specifications are illustrated in Exhibit 15 and include:

1. Trees with broken, damaged or hanging branches, or with branches that are blocking signs, streetlights, or intersection lights, shall be pruned immediately, no greater than one week from when the situation is identified and reported by a resident, contractor, or City staff.

2. Branches that are dead or exhibit significant damage or decline due to pests or pathogens should be removed to eliminate hazards, mitigate wounds that may serve as entry points for pests or pathogens, and/or enhance health by removing areas impacted from pest or pathogens from the crown of the tree.

3. Trees are pruned as needed to achieve a vertical clearance above the sidewalk of at least nine (9) feet and above the street at least fourteen (14) feet.

4. Glendora's Big Tree on the corner of West Colorado Avenue and South Santa Fe Avenue shall be pruned every two (2) years.

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26 Exhibit 15. Mature Tree Pruning
Providing Additional Clearance
The mature pruning cycle addresses clearance issues as described in the list of specifications above. However, should a tree part be causing visibility, line of sight issues, or vertical clearance issues, additional clearance pruning can address this conflict. Growth can be directed away from objects such as buildings, security lights, or traffic signs by reducing or removing limbs that conflict with visibility issues. If a resident is experiencing visibility of safety issues due to a tree part, residents may request inspection through the City’s Services portal.

Utility Pruning
Utility pruning keeps limbs clear of utility structures including overhead lines and is performed by contractors hired by the utility company due to specific safety requirements. Utility pruning is not performed by City crews or City contractors. If a resident believes a tree part is conflicting with utility infrastructure, residents may request inspection through the City’s Services portal.

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27 Aesthetic Pruning – Glendora’s Village
The gum drop Ficus trees in Glendora’s Village are characteristic of the downtown area and hold important value for the community. The annual maintenance program prioritizes maintaining the ‘gum drop’ aesthetic and conflict with arboriculture best management practices for tree care. These trees are pruned annually or up to twice a year to maintain this aesthetic, as budget allows. When trees are pruned to meet an aesthetic outside of the species’ natural form, maintenance costs and associated greenhouse gas emissions are greatly increased to preserve the aesthetic. Annual pruning may also be unintentionally harming these trees, increasing their vulnerability to pests and pathogens as pruning wounds remain exposed, and more are added annually. In addition, the existing trees are similar in age, and the City must identify a realistic and feasible vision for the Glendora Village to reforest the area as these gum drop trees reach the end of their natural lifecycle and require replacement. Chapter 4 of the Manual discusses Ficus trees in Glendora’s Village in greater detail.

Pruning Outside of the Pruning Cycle
The City allocates funding to ensure each City-owned tree in easements or rights-of-ways are pruned every five (5) years. If a resident is interested in pruning a tree before the designated pruning cycle, residents may request an inspection through the City’s Services portal. The City Arborist will inspect the tree and identify if the tree necessitates pruning outside of the established pruning cycle. If the inspection indicates that the tree is sufficiently maintained and does not require earlier pruning, the City may consider accommodating the resident request through a ‘resident cost share’ program. This may allow the residents to pay for the requested pruning and associated administrative costs ahead of the designated pruning cycle. Tree pruning for any City-owned tree must be approved and performed by the City’s contractor and pruning objectives, such as aesthetic pruning or shaping, which may negatively impact the health or structure of the tree will be denied.

Plant Health Care
Plant health Care (PHC) is a program of scheduled inspections and proactive strategies and tactics to improve the appearance and vitality of landscape plants (or trees) within the expectations of the City (Ball 1994). The first iteration of PHC was integrated pest management (IPM), which focuses largely on monitoring and controlling pests.

PHC is a broader practice that focuses on ensuring plants are healthy and have the resources to defend against pests, pathogens, and other factors that could cause a decline in their condition. Practices to improve soil health, proper tree selection, and preventative care are performed when warranted and in the most effective environmentally conscious method.

To improve the health and longevity of individual trees or species that are seeing decline, A thorough assessment will be required to accurately diagnose underlying causes and tailor PHC actions accordingly on a case-by-case basis. Implementing improvements in a sustainable and environmentally responsible manner will not only support the potential recovery of vulnerable trees but also contribute to the long -term resilience of the urban forest. These interventions may include integrated pest management, soil remediation, mulching, pruning, or other site-specific treatments.

Not all PHC interventions require intensive treatments such as soil injections, air spading, or other root zone modifications. While these techniques can be necessary in certain cases, many trees benefit greatly from simple, proactive practices that support root and soil health in an organic and low-impact manner. Two of the most effective and sustainable strategies include maintaining a consistent layer of organic mulch over the critical root zone and implementing a regular, species-appropriate watering regime. Mulch helps retain soil moisture, regulate

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28 temperature, suppress weeds, and slowly improve soil structure as it decomposes. Consistent watering, especially during drought conditions or establishment periods, is essential to reduce stress and promote healthy growth.

Tree Risk
Dead, declining, or damaged trees can pose risks in an urban environment. Root, trunk, and/or branch damage can compromise the health and structural integrity of a tree, making it more likely to experience partial or whole failure.

The consequences of failure vary depending on the tree part and nearby targets. A branch that fall s in the middle of a forest does not present as high a risk as a failing tree near a house. During regular pruning cycles, tree crews contracted by the City inspect individual trees for potential hazards. If any conditions that render a tree hazardous are observed by City staff, contractors, or community members, these conditions should be reported to the Public Works Department for further evaluation. Further evaluation may include a Tree Risk Assessment report for individual trees with potential hazards conducted by an ISA Certified Arborist with the Tree Risk Assessment Qualification (TRAQ). All potential conflict resolution methods shall be considered to reduce risk prior to considering the tree for removal.

Tree and Infrastructure Conflicts
Where tree roots and infrastructure conflict, every effort shall be made to preserve the tree and protect the root system and trunk from damage. Damage to a tree’s trunk or root system when tree and infrastructure conflicts are addressed can greatly compromise the health and stability of the tree long term.

Root Pruning
All crews, whether Public Works or contractors, are prohibited from pruning, shaving, or otherwise damaging the trunk flare and/or root system of a City-owned tree. Should trees and infrastructure conflicts occur and a resolution method intended to preserve the tree requires root pruning, the contractor shall notify the City Arborist. The City Arborist shall be required on-site prior to groundbreaking to ensure the root system is not compromised during excavation. All pavement shall be removed by hand to expose and inspect the root systems in question.

To determine if root pruning is appropriate and will not jeopardize the long-term health or stability of the tree, only trees and roots that align with the parameters illustrated in Exhibits 16 and 17 shall be pruned. As shown in Exhibits 16 and 17, roots may be pruned only if they meet all four (4) criteria. Root pruning may be approved only if (1) the tree’s health condition is ‘fair’ or ‘good, and only if roots targeted for pruning are (2) located in no more than ninety (90) degrees of the tree’s radius, (3) are not within a distance of three (3) times the diameter of the tree, and (4) roots are no greater than three (3) inches in diameter. If the tree’s overall health is not in fair or good condition, or the three root-related parameters are not met, root pruning may jeopardize the tree’s health and stability and should not be performed. All root pruning for City-managed trees shall be approved by the City Arborist.

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29 Exhibit 16. Tree Root Conflicts with Roadways and Sidewalks

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30 Exhibit 17. Tree Crown and Root and Building Conflicts

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31 In cases where the disturbance of the root system within the tree’s dripline area is unavoidable, the City Arborist or a contractor will perform one or more of the following under supervision of the City Arborist. All requirements illustrated in Exhibit 16 and Exhibit 17 must be met to root prune City-managed trees as described below:

1. Selective Root Pruning is the removal of specific offending roots that directly interfere with the work area.

In general, the roots closest to the tree are the most important. Care should be taken to prune roots as far from the tree as possible. When pruning select roots, great care shall be given to retain as much root area as possible, including sufficient major structural root dispersal around the radius of the tree. Roots identified for removal shall fall within the parameters of Exhibit 16. Roots shall be cut back at least four (4) inches away from new hardscape to compensate for new growth and for possible hardscape forms. Pruning cuts shall be made cleanly with no crushing, tearing or ripping with mechanical means (backhoe, loader, or jackhammer).

2. Root Shaving is the removal of a small portion of a nonessential or general root with a diameter of four (4) inches or greater. Roots will be shaved down to allow for at least two (2) inches of clearance between the root and the new hardscape. No more than one third (1/3) of a root's diameter shall be shaved off. Shaving cuts shall be made cleanly with no crushing or tearing of the remaining root material.

3. Excavating is the removal of soil surrounding the roots to expose the root system and may be performed to install subsurface devices such as irrigation lines or block wall footings within the dripline area of the tree.

If avoiding excavation within the dripline area of a tree is not possible, every effort shall be made to tunnel under or through the tree's root system with a minimal amount of pruning, rather than to trench across the tree’s roots. Any root pruning to occur shall fall within the parameters of Exhibit 16.

In cases where root pruning is not feasible without severely compromising the structural stability or health of the tree, tree removal may be considered.

Hardscape Repair
Minor damage to hardscapes which occur on public property that is three-fourths of an inch (3/4”) or less shall be “ground down” by a concrete grinding machine. If necessary, permanent repair of the area should be scheduled for a later date.

Major hardscape damage on public property where the damage cannot be rectified by temporary measures such as grinding of the concrete will require the scheduling of a permanent repair, based upon the potential to create a public safety hazard.

If the removal of the offending roots may jeopardize the health or structural stability of the tree, one of the following alternatives shall be considered:

1. Off-set - An off-set is the tapering or reduction of a sidewalk’s size down to a width no less than forty -two (42) inches.

2. Ramping - A sidewalk may be constructed to ramp over offending roots, as long as the slope of the grade does not exceed one (1) foot of elevation change within a span of twelve (12) linear feet.

3. Reconfiguration - Sidewalks do not need to be constructed in a straight line. If the public easement can accommodate it, a sidewalk may be reconfigured to curve around a tree in suitable manner.

4. Removal - If no other hardscape installation alternative is feasible, a tree may be removed, as long as it complies with the tree removal criteria listed in Chapter 3 of this manual.

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32 Tree Preservation
Urban forest management includes addressing trees outgrowing their planting site as they mature and conflict with infrastructure. These trees were planted with the arboriculture knowledge available at the time and we continue to learn more about which trees ‘work’ in an urban environment as industry advances. Current tree plantings throughout the City of Glendora focus on planting the ‘right tree’ in the ‘right place,’ to minimize these conflicts in the future.

The City of Glendora recognizes and values the historical investment in planting and caring for City -managed trees, and the enhanced environmental values mature trees provide. Although these trees are not in the ‘right place,’ removing these trees to repair infrastructure also results in a loss of environmental benefits to the community.

Replacing lost benefits is only possible when young trees are given time to grow.

Exhibit 18 illustrates an example of how a mature tree can be preserved while resolving an infrastructure conflict.

The City of Glendora is open to exploring creative solutions such as encroachment permits with agreeable residents to prioritize tree preservation. Collaborative partnerships may be an effective method to preserve mature trees throughout the City.

Exhibit 18. Tree Preservation Example

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33 Tree Removal
Removal Criteria
The City Arborist shall use the criteria detailed below to evaluate if a City-owned tree qualifies for removal in alignment with City policies:

1. Hazardous Trees - Trees determined to have a risk level higher than the City’s tolerance as evaluated by an ISA Certified Arborist with the Tree Risk Assessment Qualification (TRAQ) may be considered for removal.

2. Dead and Dying Trees – Trees are living creatures with finite lifespans. Upon the City Arborist’s declaration that a City-owned tree is dead or in irreversible decline, the tree may be considered for removal.

3. Diseased/Infested Trees - Trees that acquire an infectious disease or are infested with an insect that is declared to be a serious pest threat to other nearby trees shall be examined by the City Arborist and removed upon their recommendation that the tree may not be saved with reasonable remedies.

4. Emergency Removals – An immediate threat to life is present or imminent and removal of the tree is the only feasible way to alleviate the threat.

5. Infrastructure and Hardscape Damage - If a tree is causing damage to infrastructure and/or hardscape such as sidewalks, water mains, or sewer lines, then root and/or crown pruning should be employed to prevent further infrastructure damage. If repairs to infrastructure cannot be completed without severe root pruning, and other remedial repair methods cannot feasibly be utilized without severely jeopardizing the health and stability of the tree, the tree may be removed and, when feasible, replaced with a suitable species. Should trees require root pruning to mitigate a conflict, the roots that require pruning shall meet the criteria illustrated in Exhibits 16 and 17.

6. Sight Visibility - If it is determined that a tree is causing a serious visibility hazard (e.g. a corner tree that blocks the visibility of a stop sign), consideration to moving signs temporarily while the tree matures shall be considered. If infrastructure cannot be modified, visibility pruning shall be considered. If visibility pruning is either insufficient in mitigating the conflict or pruning would jeopardize the health or structure of the tree, the tree may be considered for removal and replacement.

7. Undesirable Species - If a tree is on the list of undesirable trees on file in the Public Works Department, the tree will be evaluated for additional reasons the tree may be considered for removal. Some species characteristics which make a tree undesirable may include high water-use, unsuitable for the local climate, and/or invasive. The “undesirable” aspect of a tree will be taken into consideration with one or more of the previously listed criteria.

Reasons NOT Valid for Removal
The following are reasons are NOT valid for removal:
▪ Excessive leaves, fruit, flowers, petals, bees, birds and other animals or insects create a nuisance to the resident.
▪ Roots in the sewer line; residents must maintain their lateral. ▪ Hardscape damage if a feasible modification to infrastructure allows for tree preservation. ▪ Altering an area's existing tree species composition.

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34 CHAPTER 4: FICUS TREES IN
GLENDORA’S VILLAGE
The Ficus trees in Glendora's Shopping Village (Village) have become a trademark of the City. These trees require special care and attention to maintain their aesthetic and minimize debris in the Village area. The Ficus trees in the Village are pruned to a desired aesthetic and not to the natural form of the tree species. To preserve their characteristic silhouette, these trees are pruned annually, and when funding is available, bi-annually. However, as outlined in Chapter 3, current standard for a safe and healthy municipal urban forest identifies pruning cycles of five (5) to seven (7) years. More frequent pruning can elevate physiological stress and compromise long-term health and ability to thrive. Excessive pruning may result in structurally weak branch attachments, heightened vulnerability to pests and pathogens, and a reduction in overall tree longevity.

Ficus Tree Maintenance
The care of these trees shall consist of the following:

1. The trees will be pruned annually to retain their shape, preferably in October to allow sufficient time to hang lights on the trees prior to the Christmas shopping season. The hanging of Christmas lights traditionally occurs in October, before Thanksgiving and the “Holiday Stroll” event. The pattern is currently a “cone” or Christmas tree shape.

2. Several trees in the Village bear fruit. A combination of certain weather patterns and environmental factors appear to trigger fruit production, and these patterns often cannot be easily predicted. When this occurs, dropped fruit get tracked on sidewalks and floors of local businesses, causing an unsightly mess . As funding becomes available, the City will prune the trees up to every six (6) months and reduce fruit drop by applying a topical growth regulator. However, pruning every six (6) months and applying a topical growth regulator is dependent on funding.

3. In the summer, the Ficus trees in the Village are frequently impacted by Cuban Laurel Thrip, which can be a considerable nuisance. On these occasions, the City will treat the trees with pesticide to prevent infestation.

4. Every effort shall be made by City staff and contractors to accommodate local merchants.

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35 Considerations for Enhancing Resilience
Throughout southern California, municipalities are reporting rapid branch dieback of Ficus trees caused by a fatal fungal strain that will likely result in the death of these trees within ten (10) to thirty (30) years. While the sixty-six (66) maintained Ficus trees in the Village provide trademark character and beauty, it is important to understand how this fungus may impact the health and viability of these trees and begin considering different species or a variety of species to enhance resiliency. An important step in determining a palette of replacement tree species involves gaining feedback from the community regarding important characteristics of Ficus trees to preserve, including the shape, consistent aesthetic value, spacing, and coloring. Once observable dieback occurs among the City’s Ficus trees, replacement with approved species will fall under the authority of the City Arborist. Without a transitional planting plan, the Village is susceptible to losing canopy cover and shaded pathways.

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36 CHAPTER 5: VERY HIGH FIRE HAZARD SEVERITY

ZONE PROTECTION
The Pride of the Foothills is always at risk of fire and erosion damage. The City has learned through experience that landscaping plays a major role in home protection. Therefore, the following information is designed for those who live in the “High Fire Severity Zone” as identified by the City and Fire agencies.

Through sources provided by the California Department of Forestry and Fire, US Forest Service, and Los Angeles County Fire Department, the City concludes that the severity of fire-related damage in many areas could have been reduced with proactive landscaping plans. The four key components used to protect homes and property from severe fire damage are creating Defensible Space, plant selection and maintenance, and erosion control.

Creating Defensible Space
Defensible space is the design and maintenance of landscapes that will reduce the risk of structure loss during a fire. Defensible space works to achieve four objectives:
▪ Reduce the risk of direct flame contact with a structure, ▪ Reduce the overall fire intensity and rate of spread near a structure, ▪ Remove ember sources and provide a space for embers to fall to the ground before reaching a structure, ▪ Provide an area for firefighters to safely engage with the fire and access to structures.

The term “structure” includes all buildings including those uninhabited such as garages, storage sheds, or other exterior buildings. A defensible space zone around the entire structure has been proven to be effective for achieving these objectives (Syphard et. al. 2014). Conversely, the lack of defensible space within thirty (30) feet of a structure has been shown to be a key factor in structure ignition during wildfires (Troy 2020).

Defensible space is comprised of the following three zones. These zones comprising one hundred (100) feet of Defensible Space is the minimum guideline, yet providing additional defensible space treatments beyond one hundred (100) feet is recommended depending on topography, building construction, and vegetation types. ▪ Zone 0: Ember Resistant (zero (0) to five (5) feet): Zone 0, sometimes referred to as the “Immediate Zone,” is the area nearest to the structure and includes the surfaces of the structure itself, plants, decks, and outdoor furniture. Ideally, there should be zero combustibles in this zone. This area is the most vulnerable and should be maintained to be fire resistant. ▪ Zone 1: Lean, Clean, and Green (five (5) to thirty (30) feet): Zone 1, sometimes referred to as the “Intermediate Zone,” extends from five (5) feet from the house’s exterior walls to a distance of thirty (30) feet. Management actions include a combination of landscaping and hardscaping, with the goal of moderating fire behavior. In this Zone, all dead and dying plants should be removed. Separation between shrubs and trees should be created to prevent fire spread. It is also recommended to regularly prune trees to keep branches a minimum of ten (10) feet from other trees and provide sufficient watering. ▪ Zone 2: Reduce Fuel (thirty (30) to one hundred (100) feet): Zone 2, sometimes referred to as the “Extended Zone,” extends from thirty (30) feet to at least one hundred (100) feet from the house. Vegetation should be reduced to prevent wildfire spread. Grass should be mowed annually and kept to a height of four (4) inches. Vertical and horizontal spacing between shrubs and trees should be maintained accordingly.

For more information regarding creating and maintaining Defensible Space, please visit https://www.fire.ca.gov/dspace.

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37 Tree Selection
Proper plant selection is a key component of firesafe landscaping. Ideally, plants near structures should be wellirrigated, maintained frequently to remove ladder fuels, and be of a species that is appropriate for the wildland urban interface/intermix (WUI). Native trees evolved in the local environment over thousands of years and are typically less susceptible to fire, pests, and/or diseases compared to non-native species. Native selections for new tree plantings include coast live oak, valley oak, alder, and the black walnut. Conversely, some native species such as toyon and California laurel should be avoided in these areas due to their flammability.

Trees such as oaks, sycamores, and walnuts are equipped with thick, spongy, fibrous bark that is flame-resistant.

These trees can often survive and continue growing healthily after fire events. Tree condition and maintenance are also important factors in reducing wildfire risk, as some tree species can become more fire-resistant if properly maintained and irrigated. For more information regarding plant selection and firesafe landscaping, visit https://readyforwildfire.org/prepare-for-wildfire/fire-smart-landscaping/.

While some pine and palm species are native to the area, previous fire events have demonstrated that pines, palms, eucalypts, cypresses, and most conifers are laden with oils, sap, resins and other combustible materials. Those who reside in the Very High Fire Hazard Severity Zone should refrain from planting these trees as they are highly flammable.

Landscaping Permits
A City-issued landscaping permit is required for projects planning to landscape over one thousand (1000) square feet of land within the High Fire Severity Zone. A permit may be obtained by submitting landscape plans to the Planning Division of the City’s Recreation and Human Services Department. Landscape plans should depict defensible space, plant and tree selection, irrigation, erosion control, and drainage.

Erosion
The risks of fire and erosion and the costs of installation and maintenance increase with each degree of a hill’s incline (Kent 2005). Planting trees on hillsides provides erosion control but must be balanced with limited ability to maintain these trees and the community’s desires for views that may be blocked by these trees . The best trees for hillside planting produce minimal fuel, grow shorter in height, and are easier to maintain on steep, erodible slopes.

As such, these tree species should thrive under the site’s natural conditions and be suited for the existing soil type and depth, sun exposure, and water availability. These trees should not result in current or future obstruction of views.

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38 CHAPTER 6: ARBORETUM AND BOTANIC GARDEN
The City of Glendora’s Arboretum and Botanic Garden
located at 201 West Gladstone Street was completed in
June 2017 with the goal of encouraging visitor curiosity and exploration of a wide variety of trees. Each
approved tree species on the City’s tree list grows in the arboretum to allow visitors to see the mature size,
aesthetic, growth habit, and seasonal behavior of each
species. The various paths provide access for a closer
look at each tree, which have a tag identifying the
common and botanical name. Researching the tree
using the botanical name is the best way to obtain
information to ensure the right tree is planted in the right place. A total of 98 trees of 64 different species were planted for this project. With roughly half of the trees being deciduous, meaning one can expect fall color and
bare branches in the winter.

The Arboretum and Botanic Garden is a unique
community resource providing opportunities for
education, access to green space, and a connection to
local nature and biodiversity. The Arboretum is a useful tool to educate community members on the approved
tree species list, providing them with the opportunity to see and interact with trees they may be interested in
planting on their property.

Staff maintain the planters free of weeds on a biweekly basis and ensure proper irrigation, which is key to healthy and thriving trees grow in the arboretum. Mulch suppresses weeds and minimizes soil compaction. Staff perform regular structural pruning on young trees to improve their aesthetic appearance, correct their form and minimize large diameter cuts when the trees mature.

The garden will grow greener with each passing year and each tree will provide countless benefits to the community.

A map of the City's Arboretum and Botanic Garden Tree Tour can be found in Appendix D.

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39 INTENTIONALLY LEFT BLANK

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40 CHAPTER 7: PARTICIPATING IN URBAN FORESTRY
Tree Donations Program
The City encourages the community to donate funds, trees, or tree care materials to enhance the community forest.

All donations of trees to the City must meet certain qualifications and restrictions set by the Public Works Department. Likewise, the department must follow certain procedures in receiving such gifts. All tree donations shall be accepted only under the terms stated in the City's Administrative Policy. Trees may be donated to the City for planting in City parks or within City rights-of-way. The City shall make every effort to have a tree planted where the donor wishes; however, may not always be able to plant a certain tree in a certain place.

Standard Tree Donations
Standard tree donations may be in the form of monetary gifts funded specifically for the purchase and planting or watering of a tree, or the donation may be a tree itself pending approval by the Public Works Department.

The City requests that the general
amount for a monetary tree donation gift
covers the current average cost for a
twenty-four (24”) inch box-size tree, all
necessary planting materials, and cost for
a three (3) year establishment care
watering program. The current average
cost for tree planting shall be determined
by the Director of Public Works. Donors
giving tree donations valued at more than
$500 will be presented with a token of
appreciation by the Community
Services Commission.

All donated trees shall be approved by
the City Arborist only after the proposed tree and location have been reviewed and approved. Residents are encouraged to stay within the recommended street tree list found in Appendix A. Residents interested in donating a tree to the City of Glendora should contact the Recreation and Human Services Department for information.

Memorial Tree Program
For residents wishing to donate a memorial tree honoring the passing of a loved one, the City has a memorial tree program. Memorial trees are available for purchase and would be planted in a loved one’s name at a City park or City right-of-way with an engraved brass plate in front of tree. Residents are encouraged to stay within the recommended street tree list found in Appendix A.

URBAN FORESTRY MANUAL
41 Acceptance of donations does not imply reciprocal agreement or obligation to the donor by the City other than designation of donated funds for specific tree
gifts. Any tree-related gift accepted by the City
becomes the property of the City and shall be
subject to all the policies described in this
manual.

Heritage Tree Program
Property owners in Glendora can nominate
trees on their private property for designation as
a “Heritage Tree.” This recognition identifies
trees that have historical or cultural significance
to the community and preserves them as local
landmarks. While the City of Glendora does not
regulate the removal of trees on private
property, the Heritage Tree Program provides a
voluntary way for residents to celebrate and
protect large, mature trees on private property.

Volunteer Program
The City has numerous opportunities for
members of the community to get involved with
the urban forest. Volunteer tree plantings occur
each Arbor Day and Earth Day where residents
are encouraged to volunteer. However, ongoing volunteer opportunities may include tree watering, mulch and berm maintenance,
arboretum maintenance, outreach, and more.

Please contact the Public Works Department for
more information.

GLOSSARY
G-1
Glossary
The following terms are commonly used throughout the Urban Forestry Manual and are defined below:

American National Standards Institute (ANSI) Standards A300 - Detailed tree maintenance standards developed and published by ANSI. These standards address issues regarding proper tree maintenance practices as well as safe work practices for tree care.

Arbor Day - An annual holiday first proposed by J. Sterling Morton of Nebraska City, Nebraska, in 1872, that was officially proclaimed by the Governor of Nebraska in 1874 as a legal holiday in Nebraska. The idea spread to other states in the US and beyond. The national holiday is often celebrated on the last Friday in April. However, many state Arbor Days are held at times that coincide with the best tree-planting weather for each particular locale.

Glendora has celebrated its Arbor Day both in the spring and in the fall.

Best Management Practice – A series of publications by the ISA for the purpose of interpreting tree care standards and providing guidelines of practice for arborists, tree workers, and the people who employ their services. It also serves as a companion publication for the ANSI A300 Tree Care Standards.

City Owned Property - Property owned by the City, including parkland, street median islands, and open space areas.

Certified Arborist - A tree care professional meeting ISA standards of tree care and is certified as such.

Certified Tree Worker - A tree care professional who meets ISA standards of tree care practices including pruning and removal and is certified as such.

City Easements and Right-of-Way - The City retains an established right-of-way or easement on each public street. These easements are City-controlled areas for the purpose of public improvements, including streets, sidewalks, curb and gutters, driveway approaches, streetlights, street signs, and street trees.

Easements vary among the streets and alleys of the community. Generally, the width of these parkways or landscape easements is approximately ten (10') feet from the face of the curb, but this dimension may range from anywhere between one (1') foot and thirty (30') feet. The City's Public Works Department shall have maps and/or legal descriptions that show official records of City easements.

Any tree located within this City easement is recognized as a City-owned tree, and is subject to the policies described herein and in the Glendora Municipal Code and Tree Ordinance.

City Arborist – An office created by the Glendora City Council to which is delegated oversight of the care and maintenance of publicly-managed trees, and the administration of the urban forestry program. In the absence of a City Arborist, the Public Works Director shall be the designated oversight.

City Trees - Trees under the care of the City Arborist, including trees growing on City-owned property as well as those trees growing in street parkways and right-of-way easements.

Community Services Commission - A Council-appointed body of citizen volunteers that meets monthly to discuss and review issues pertaining to City parks, recreation activities, senior services and transportation, publiclymanaged trees, and the municipal golf course. The Community Services Commission makes recommendations for

GLOSSARY
G-2
the City Council to consider regarding issues pertaining to the Recreation and Human Services and Public Works Departments.

Compacted Soil – A soil with a high bulk density, lacking structure and macro porosity characterized by restricted water infiltration and percolation (drainage) and limited root penetration.

Consulting Arborist - A designation implemented by the American Society of Consulting Arborists that certifies tree professionals above and beyond the certification of Certified Arborist and Certified Tree Worker, as implemented by the ISA.

Drip Line - The ground area encompassed by the outside edge of the tree's branches or crown.

Girdling – Compression or constriction of tissue by roots, straps, wires or other materials.

Crown – The portion of the tree encompassed by the lowest branches on the trunk extending to the top of the tree.

Habitat - A physical place in the natural environment in which plant and animal species live together where each can reproduce, feed, grow, and exist together according to the laws of nature.

Heritage Tree - Any tree that has historical or cultural importance or significance to the Glendora area, as determined by the City Arborist (Ord. 1768 § 2, 2003).

International Society of Arboriculture (ISA) - An international organization dedicated to the proper care and maintenance of trees. ISA certification programs which help quantify and standardize the knowledge and expertise of tree workers and professionals. ISA is responsible for implementing the Certified Arborist and Certified Tree Worker professional certifications.

Parkway/Right-of-Way - Portion of a public street, alley, or avenue, located within the City, which usually lies between the curb lines or edge of pavement and also the line which would be the outside line of any sidewalk.

Plant Health Care – A program of scheduled inspections and proactive strategies and tactics to improve the appearance and vitality of landscape plants and trees.

Planting Specifications – Documentation stating a detailed, measurable plan for tree planting including tree species, tree well size, establishment care guidelines, among others.

Pruning Objectives – The desired outcome of pruning that influences the pruning process (e.g., visual clearance, deadwood removal).

Publicly-Managed Trees – See “City Trees.”
Root Crown/Collar - The junction between the roots of a tree and its trunk(s) often indicated by a rapid increase in width near the base of the trunk.

Root Pruning - A technique used, often to resolve a tree and infrastructure conflict, to remove roots in conflict. The City Arborist or ISA Certified Arborist shall provide oversight when root pruning occurs to ensure the health and stability of a tree is not severely compromised from root pruning.

GLOSSARY
G-3
Root Zone – Area beneath the crown of a tree consisting of the mass of roots growing from the trunk of a tree along with the surrounding soil extending to and including the drip line of the tree.

Street Tree/Parkway Tree - A tree located in the City right-of-way or City easement.

Topping - A severe type of pruning that produces less desirable results than more moderate pruning with respect to a tree's natural form and is generally hazardous to the overall health and stability of the tree.

Tree City USA – A designation established by the National Arbor Day Foundation. Cities that meet a stringent set of criteria and apply for this title may be designated as “Tree City USA.” The National Arbor Day Foundation coordinates with urban forestry programs in each state to review and award this prestigious title to cities that qualify.

Glendora has received this award for the last thirty-two (32) years.

Tree Inventory - A computerized software program that contains data regarding publicly-managed trees that includes the species of tree, size of tree, address and location of trees, nature of the surrounding ground cover and hardscape and condition thereof and health of the tree.

Tree Risk Assessment – A systematic process used to identify, analyze and evaluate tree risk.

Urban Forest - For the purposes of this Manual, the term “urban forest” refers to those trees growing within City right-of-way easements, and street parkways, trees growing on City-owned properties and on private property.

GLOSSARY
G-4

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REFERENCES
R-1
References
Ball, John. 1994. “Plant Health Care and the Public.” Arboriculture & Urban Forestry 20(1): 33–37. Accessed October 23, 2025. https://auf.isa-arbor.com/content/20/1/33 City of Glendora Council Retreat Summary Report. 2024. PDF. Accessed 2025. https://www.cityofglendora.gov/files/assets/city/v/1/city-manager/strategic-plan/2025-2027-two-yearstrategic-plan.pdf Glendora Community Plan 2025 Conservation Element. City of Glendora. 2025. PDF. Accessed 2025. https://www.cityofglendora.gov/files/assets/city/v/1/community-development/ planning-division/documents/general-plan-and-zoning/chapter-8-conservationelement.pdf City of Glendora. 2023. Glendora Municipal Code, Title 16: Trees. As amended January 10, 2023. Accessed October 23, 2025. https://ecode360.com/43765703
City of Glendora. 2018. City of Glendora’s Urban Forest Manual. PDF. Accessed 2025. https://www.cityofglendora.gov/files/assets/city/v/1/public-works/trees-division/tsrf/ urban-forestry-maunal.pdf
Kent, Thomas. 2005. “Constructing a New Home on a Slope: Risks, Costs & Foundation Tips.” Atlantic Foundation Blog. No volume or issue. Accessed October 23, 2025. https://www.atlantic-foundation.com/blog/ constructing-a-new-home-on-a-slope/
Locke, Dexter H., Billy Hall, J. Morgan Grove, Steward T. A. Pickett, Laura A. Ogden, et al. 2021. “Residential Housing Segregation and Urban Tree Canopy in 37 US Cities.” npj Urban Sustainability 1(15): 1–9.

Accessed October 23, 2025. https://www.researchgate.net/publication/350381376 Miller, Robert W., Richard J. Hauer, and Les P. Werner. 1981. “Urban Forestry: Planning and Managing Urban Greenspaces.” Prentice Hall. No volume or issue. (Referenced in later literature). Accessed October 23, 2025. https://auf.isa-arbor.com/content/41/6/293 Syphard, Alexandra D., Teresa J. Brennan, and Jon E. Keeley. 2014. “The Role of Defensible Space for Residential Structure Protection During Wildfires.” International Journal of Wildland Fire 23(8): 1165–1175.

Accessed October 23, 2025. https://consbio.org/wp-content/uploads/2022/ 05/Syphard_defensibleSpace.pdf
Troy, Austin. 2020. “Reducing Risk of Structure Ignition from Wildfire.” FEMA Homeowner’s Guide. No volume or issue. Accessed October 23, 2025. https://www.fema.gov/sites/default/files/documents/ fema_rsl_marshall-mat-homeowners-guide-to-reducing-risk-of-structure-ignition-from-wildfire_042025.pdf

REFERENCES
R-2

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APPENDIX A
List of Approved Trees

URBAN FORESTRY MANUAL-APPENDIX A
A-1
Appendix A
Approved Tree Species List
The Approved Tree Species List (List) for the City of Glendora (City) is meant to serve as a guide and resource for the City, residents, developers and others interested in planting region-appropriate and climate-resilient trees with the highest chance for successful establishment and long-term survival. The List includes several tree characteristics to consider when determining if a tree species is suitable for a given area including its water needs, size at maturity, planting space requirements, and whether the tree is native to the area. Columns with an asterisk indicate the information is provided from the California State Polytechnic University, San Luis Obispo’s Urban Forest Ecosystems Institute (UFEI) SelecTree website.

The Recommended Tree Species List has several columns with information to help the user choose which tree species to plant. These columns include:
▪ Tree Species /Scientific Name: Formal botanical or Latin name for the tree species. ▪ Common Name: Corresponding common name for the tree species; often more easily recognized than the botanical name.
▪ Size Classification: Classifies trees by their potential height at maturity. Small size trees are classified as less than 30 feet, medium size 30 – 50 feet, and large trees as greater than 50 feet. ▪ Climate Areas: The City of Glendora falls in the Sunset Climate Zones 8 (Building Climate Zones by Zip Codes | California Energy Commission.2025.). Glendora falls in Zones 10a for Plant Hardiness (USDA Plant Hardiness Zone Map. 2025.)
▪ Foliage Type: Indicates whether the species is deciduous (loses all its leaves every year), evergreen (retains all its leaves or needles through the year), or semi-deciduous (loses foliage for a very short period or loses only part of their foliage).
▪ *Height at Maturity: Maximum potential height the tree species will grow. ▪ *Spread at Maturity: Maximum potential width of the tree canopy at maturity, or the horizontal distance across the tree canopy from one end to its opposite end.
▪ *Minimum Planting Space: These measurements (often a range) are the circular dimensions of the required planting area that are needed for the tree species to ensure it has enough room to grow and will not encroach with other planted tree or shrub species.
▪ *Water Use Rating: Indicates the amount of water the tree species needs to thrive, from very low to high as defined by SelecTree.
▪ *Salt Tolerance: The terms ‘Low’, 'Moderate',and ‘High’ are used to rate the ability of a species to tolerate salt, either in the soil or in a coastal location.
▪ *Native Tree to the Region: Indicates if a tree species naturally occurs in Los Angeles County.

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A-2

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Scientific Name Common Name Size
Classification
Foliage Type:

Deciduous (D)
Evergreen (E)
Semi-Deciduous
(SD)
Height at
Maturity
(feet)
Spread at
Maturity
(feet)
Selectree Minimum
Planting Space (ft)
Selectree
Water Use
Rating
Salt Tolerance Native
Root
Damage
Potential
Acer negundo box elder Large D 50 35-40 Greater than 7 High Moderate X Moderate Acer oblongum Himalayan maple Medium SD 30 20-30 4--7 Medium Moderate Low Aesculus californica California buckeye Small D 25 20-30 4--7 Low Moderate X Low Agonis flexuosa peppermint Medium E 35 15-30 4--7 Low Moderate Moderate Albizia julibrissin silk tree Medium D 35 20 4--7 Medium Moderate Moderate Arbutus unedo strawberry tree Medium E 35 20-35 4--7 Medium High Low Bauhinia variegata purple orchid Medium SD 35 20-35 4--7 Medium Low Low Brachychiton acerifolius Australian flame Large D 60 30-40 Greater than 7 Medium NA NA Brachychiton populneus bottle tree Large SD 50 30 4--7 Medium Moderate Moderate Calocedrus decurrens incense cedar Large E 90 10-20 Greater than 7 Medium Moderate X Moderate Calodendrum capense Cape chestnut Medium SD 40 25-40 4--7 Medium High Low Cassia leptophylla gold medallion Small SD 25 30 4--7 Medium High Low Celtis sinensis Chinese hackberry Large D 70 50 Greater than 7 Medium Low Moderate Ceratonia siliqua carob Medium E 40 30-40 4--7 Low Moderate High Cercis canadensis eastern redbud Medium D 40 25-35 4-7 Medium Moderate Low Cercis mexicana Mexican redbud Medium D 40 15 2--4 Medium NA Low Cercis occidentalis western red bud Small D 25 10--20 2--4 Medium Moderate X Low Chilopsis linearis desert willow Medium D 30 10--20 2--4 Very low Low X Low Chionanthus retusus Chinese fringe Medium D 30 6--15 2--4 Medium Moderate Low Cinnamomum camphora camphor Large E 70 50-60 Greater than 7 Medium Moderate High Cupaniopsis anacardioides carrot wood Medium E 40 30 4--7 Medium High Moderate Eriobotrya deflexa bronze loquat Small E 25 15-25 4--7 Medium Moderate Low Ficus benjamina weeping fig Large E 50 50-60 Greater than 7 Medium High Moderate Ficus macrophylla Morten Bay fig Large E 60 70-75 Greater than 7 Medium High High Ficus microcarpa Indian laurel fig Large E 60 40-55 4--7 Medium Moderate Moderate Ficus rubiginosa rusty-leaf fig Large E 50 35-60 Greater than 7 Medium High High Fraxinus dipetala California ash Small D 25 15-20 4--7 High Moderate X Low Fraxinus velutina Arizona ash Large D 50 30-40 Greater than 7 Medium Moderate X High Fraxinus velutina 'Modesto' Modesto ash Large D 50 30-40 Greater than 7 Medium Moderate X High Geijera parviflora Australian willow Large E 60 20 4--7 Medium Moderate Low Ginkgo biloba maidenhair tree Large D 70 25 4-7 Medium Moderate Moderate Scientific Name Common Name Size
Classification
Foliage Type:

Deciduous (D)
Evergreen (E)
Semi-Deciduous
(SD)
Height at
Maturity
(feet)
Spread at
Maturity
(feet)
Selectree Minimum
Planting Space (ft)
Selectree
Water Use
Rating
Salt Tolerance Native
Root
Damage
Potential
Handroanthus chrysotrichus golden trumpet Medium SD 30 25-30 2--4 Medium High Moderate Handroanthus heptaphyllus pink trumpet Medium D 30 15-25 4--7 Medium NA Moderate Heteromeles arbutifolia toyon Small E 25 8--15 4--7 Low Moderate X Low Hymenosporum flavum sweetshade Large E 50 15-20 4--7 Medium NA Low Jacaranda mimosifolia jacaranda Large SD 50 15-30 4--7 Medium Low Moderate Juglans californica
Southern California black
walnut Medium D 30 15-30 4--7 Medium Moderate X Moderate Lagerstroemia ' Catawba' catawaba crape myrtle Small D 20 5-15 2-4 Very low Moderate Low Lagerstroemia ' Cherokee' Cherokee crape myrtle Small D 15 10-15 2-4 Very low Moderate Low Lagerstroemia ' Natchez' natchez crape myrtle Small D 25 15-25 4-7 Medium Moderate Low Lagerstroemia ' Powhatan' powhatan crape myrtle Small D 20 8-15 2-4 Very low Moderate Low Lagunaria patersonii primrose tree Large E 50 20 4--7 Medium Moderate Low Laurus nobilis sweet bay Medium E 40 15-30 4--7 Medium Moderate Moderate Lyonothamnus floribundus
ssp. aspleniifolius Catalina ironwood Medium E 40 15-20 4--7 Low High X Moderate Magnolia grandiflora southern magnolia Large E 80 60 Greater than 7 Medium Moderate Moderate Malosma laurina laurel sumac Small E 20 10--20 4--7 Low NA X Low Metrosideros excelsa New Zealand Christmas tree Medium E 40 30-35 4--7 Low High Moderate Morus alba 'Fruitless' fruitless mulberry Medium D 30 30-45 4--7 Medium Moderate High Olea europaea fruitless olive Medium E 35 25-35 Greater than 7 Low Moderate Moderate Pinus canariensis Canary Island pine Large E 80 20-35 4-7 Medium High Moderate Pinus pinea Italian stone pine Large E 80 40-60 Greater than 7 Medium High Moderate Pinus torreyana Torrey pine Large E 50 20-25 Greater than 7 Low High X Moderate Pistacia chinensis Chinese pistache Medium D 40 25-35 4--7 Low Low Low Platanus hispanica London plane Large D 80 50 Greater than 7 Medium Moderate High Platanus racemosa California sycamore Large D 80 20-50 Greater than 7 High Moderate X Moderate Platanus wrightii Arizona sycamore Large D 80 50-55 Greater than 7 High Low Moderate Prunus ilicifolia ssp. Lyonii Catalina cherry Medium E 30 10--25 4--7 Low High X Moderate Quercus agrifolia coast live oak Large E 70 30-70 4--7 Low High X Moderate Quercus berberidifolia scrub oak Small E 20 15 Low Low X Low Quercus chrysolepis canyon oak Large E 70 30 Greater than 7 Low Moderate X Moderate Quercus douglasii blue oak Large D 70 40-50 Greater than 7 Very low Moderate X Low Scientific Name Common Name Size
Classification
Foliage Type:

Deciduous (D)
Evergreen (E)
Semi-Deciduous
(SD)
Height at
Maturity
(feet)
Spread at
Maturity
(feet)
Selectree Minimum
Planting Space (ft)
Selectree
Water Use
Rating
Salt Tolerance Native
Root
Damage
Potential
Quercus durata leather oak Small E 10 10--12 2--4 Very low Low X Low Quercus engelmannii Engelmann oak Large SD 70 75-80 4--7 Low High X Moderate Quercus ilex holly oak Large E 69 40-70 Greater than 7 Medium High Low Quercus kelloggii California black oak Large D 70 30-50 Greater than 7 Medium Low X Moderate Quercus lobata valley oak Large D 70 50 Greater than 7 Medium Low X Moderate Quercus muehlenbergii Chinquapin oak Large D 60 50-70 Greater than 7 Medium NA Low Quercus nuttallii Texas oak Large D 80 30-50 Greater than 7 Medium NA Low Quercus palustris pin oak Large D 70 30-40 Greater than 7 Medium Moderate Low Quercus rubra red oak Large D 80 50-70 Greater than 7 Medium Moderate Moderate Quercus suber cork oak Large E 70 70 4--7 Low Moderate Moderate Quercus tomentella island oak Large E 50 25-40 Greater than 7 Low NA X NA Quercus wislizeni interior live oak Large E 70 40-75 Greater than 7 Medium Low X Moderate Rhaphiobotrya splendens
'Montic' indian hawthorne Small E 25 10 4--7 Medium Moderate Low Stenocarpus sinuatus firewheel Large E 50 15 4--7 Medium Moderate Low Styphnolobium japonicum Japanese pagoda Large D 70 40-70 Greater than 7 Medium NA Low Tipuana tipu tipu Large SD 50 25-50 4--7 Low High Low
Tristaniopsis laurina water gum Medium E 40 15-30 4--7 Medium High Low Ulmus parvifolia Chinese elm Large D 60 50-70 Greater than 7 Medium Moderate Moderate Umbellularia californica California bay laurel Medium E 30 60-75 Greater than 7 High High X Moderate x Chitalpa tashkentensis chitalpa Medium D 35 30 4--7 Low Moderate Low Xylosma congesta xylosma Small E 25 8--15 2--4 Low Moderate Low Zelkova serrata sawleaf zelkova Large D 70 50-65 Greater than 7 Medium Moderate Moderate

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APPENDIX B
List Of Undesirable Trees

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URBAN FORESTRY MANUAL-APPENDIX B
B-1
Appendix B
List of Undesirable Tree Species
Selecting appropriate tree species greatly impacts the overall health, ecosystem, and resiliency of an urban forest. The species listed below are considered undesirable to plant for factors such as incompatibility with Glendora’s environmental conditions, structural or rooting issues, identified as an invasive species, or other characteristics as indicated in the table below. Selecting species outside of this list will contribute to a healthier, sustainable urban forest for future Glendora community members.

Undesirable Tree Species
Botanical Name Common Name Considerations
Acacia baileyana bailey acacia Cal- IPC1rating of Watch.

Acer negundo box elder Has weak branch strength and is prone to limb failures.

Ailanthus altissima tree-of-heaven Cal-IPC rating of Moderate.

Alnus cordata Italian alder Riparian area high water-use species. Not climate appropriate in southern California.

Alnus rhombifolia white alder Riparian area high water-use species. Not climate appropriate in southern California.

Archontophoenix
cunninghamiana
king palm Palms are not woody tree species and provide fewer environmental benefits, such as shade and carbon sequestration. Ornamental uses may be considered.

Betula nigra river birch Riparian area high water-use species. Not climate appropriate in southern California.

Betula pendula European white
birch
Riparian area high water-use species. Not climate appropriate in southern California.

Ceratonia siliqua carob Has an invasive root system.

Erythrina coralloides naked coral tree Has an invasive root system and is prone to limb failures.

Erythrina crista-galli cockspur coral tree Has weak branch strength and is prone to limb failures.

Erythrina humeana natal coral tree Has weak branch strength and is prone to limb failures.

Eucalyptus globulus blue gum Cal-IPC rating of Limited.

Eucalyptus
camaldulensis
river red gum Cal-IPC rating of Limited.

Ficus carica edible fig Cal-IPC rating of Moderate.

Fraxinus uhdei evergreen ash Has an invasive root system.

Grevillea robusta silk oak Cal- IPC rating of Watch. Prone to limb failures.

Hesperocyparis
macrocarpa
Monterey cypress Has weak branch strength and is prone to limb failures.

Koelreuterina
paniculata
goldenrain Invasive seed pods and vigorous sprouting.
1 The California Invasive Plant Council (Cal-IPC) is a 501(c)(3) nonprofit that works closely with agencies, industry and other nonprofit organizations to maintain the California Invasive Plant Inventory, a comprehensive list of invasive plants based on ecological impacts, as well as “Watch” plants that may become invasive in the future. Each plant is assessed using a transparent criteria system with documentation of sources. Individual plant profile pages, along with many other resources on invasive plants, can be found on their website: https://www.cal-ipc.org/.

URBAN FORESTRY MANUAL-APPENDIX B
B-2
Undesirable Tree Species
Botanical Name Common Name Considerations
Lagerstroemia
indica
crape myrtle Susceptible to Powdery Mildew. Hybrids not susceptible may be considered.

Lagunaria
patersonia
primrose Pest and disease susceptibility
Liquidambar
styraciflua
American
sweetgum
Has an invasive root system, is not climate appropriate for southern California. Susceptible to Xylella or“bacterial scorch.” Liquidambar
styraciflua
'rotundiloba'
rotundiloba
sweetgum
Has an invasive root system, is not climate appropriate for southern California. Susceptible to Xylella or“bacterial scorch.” Magnolia grandiflora southern magnolia Not climate appropriate for southern California.

Magnolia grandiflora
'Russet'
russet southern
magnolia
Not climate appropriate for southern California.

Melia azedarach chinaberry Cal- IPC rating of Watch.

Morus alba mulberry Has an invasive root system.

Parkinsonia florida blue palo verde Extensive root system Phoenix canariensis Canary Island date
palm
Cal-IPC rating of Limited.

Pinus halepensis aleppo pine Not climate appropriate for southern California.

Pinus radiata Monterey pine Not a suitable species for southern California Pittosporum
undulatum
victorian box Cal-IPC watch list.

Populus spp. cottonwood Has weak branch strength and is prone to limb failures. Riparian species with high water need.

Prunus cerasifera purple-leaf plum Cal-IPC rating of Limited.

Pyrus calleryana,
"aristocrat"
aristocrat callery
pear
Cal-IPC watch list.

Pyrus calleryana,
"bradford"
bradford pear Cal-IPC watch list.

Pyrus kawakamii evergreen pear Cal-IPC watch list.

Robinia
pseudoacacia
black locust Cal-IPC rating of Limited.

Salix babylonica weeping willow Has an invasive root system.

Schinus molle Peruvian pepper Cal-IPC rating of Limited.

Schinus
terebinthifolia
Brazilian pepper Cal-IPC rating of Moderate.

Searsia lance African sumac Bushy, low growing. Requires high maintenance.

Sequoia
sempervirens
coast redwood While native to California, coast redwood is not a native or climate appropriate tree for southern California and has a high mortality rate in the southern California region.

Sequoiadendron
giganteum
giant sequoia While native to California, giant sequoia is not a native or climate appropriate tree for southern California and has a high mortality rate in the southern California region.

Syagrus
romanzoffiana
queen palm Palms are not woody tree species and provide fewer environmental benefits, such as shade and carbon sequestration.

Triadica sebifera /
Sapium sebiferum
Chinese tallowtree Cal-IPC rating of Moderate.

URBAN FORESTRY MANUAL-APPENDIX B
B-3
Undesirable Tree Species
Botanical Name Common Name Considerations
Washingtonia
robusta
Mexican fan palm Cal-IPC rating of Moderate. Palms are not woody tree species and provide fewer environmental benefits, such as shade and carbon sequestration. Palms require more frequent maintenance, increasing costs and contribute to greater greenhouse gas emissions.

Washingtonia filifera California fan palm Palms are not woody tree species and provide fewer environmental benefits, such as shade and carbon sequestration. Palms require more frequent maintenance, increasing costs and contribute to greater greenhouse gas emissions.

Fruit trees Undesirable as a street tree due to fruit and debris. Ornamental varieties may be considered.

URBAN FORESTRY MANUAL-APPENDIX B
B-4

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APPENDIX C
Frequently Asked Questions

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URBAN FORESTRY MANUAL-APPENDIX C
C-1
Appendix C
Frequently Asked Questions
The City of Glendora’s Public Works Department maintains trees growing on City-owned property, parks, and within residential rights-of-way, easements, or parkways throughout the City. The City is responsible for these City-maintained trees throughout the tree’s lifetime. The following addresses Frequently Asked Questions regarding tree care in Glendora.

To request services such as tree inspection, tree maintenance, tree removal, or planting a new street tree within those areas, please request service through the City’s Services portal, available on the City website. Questions about this process can be directed to the Public Works Department Parks Landscape Division at (626) 852-4871.

How can I find out if my tree is on City easement?
Call the Parks and Landscape Division at (626) 852-4871. This information must be requested through the Parks and Landscape Division. All other service requests can be requested through the City’s Services portal, available on the City website.

How do I get a tree planted in my easement/parkway?
Request can be made through the City’s Services portal, the City will plant a new tree at no cost to the resident, if the resident agrees to maintain irrigation to support the tree’s health and maturity How can I get my tree checked for diseases or if it is dying? If you suspect a parkway tree in your front property is dying or diseased, you may request service through the City’s Services portal.

How long does it take to get my tree trimmed
All trees maintained by the City are on a regular tree pruning schedule. Depending on the species of the tree, you can expect to see the City trees pruned every three years for palms, annually for downtown Ficus trees, and every five years for all other species. A 5–7 year pruning cycle is the recommended industry standard for a safe and healthy municipal urban forest. This frequency minimizes physiological stress and supports long-term health and structural integrity as trees grow to maturity. This interval allows trees to respond and recover naturally, reducing susceptibility to pests, pathogens, and structural weaknesses.

The City trims all city owned trees on a grid trim schedule. Pruning schedules can be found on the City website.

Can I trim my City tree or get it trimmed?
If you would like a City owned tree trimmed outside of the regular trim cycle, please use the City’s Services portal to request service. The City Arborist shall review and approve or deny requests.

How do I get my City-maintained tree removed?
Request service using the City’s Services portal. Tree removal will be approved only if it meets the criteria detailed in the Urban Forestry Manual. The following are not valid reasons for tree removal: messiness, nuisance caused by natural debris or wildlife, roots affecting private sewer lines, hardscape damage when feasible alternatives exist, and altering the area's existing tree species composition.

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How can I have my trees topped?
You may NOT top City-managed trees. The City and the International Society of Arboriculture (ISA) prohibit topping trees and does not consider topping an appropriate pruning method. This practice often removes 50 to 100 percent of the leaf-bearing crown of a tree. Because leaves are the food factories of a tree, removing them can cause stress to a tree, where they are more vulnerable to pests, pathogens, drought stress, and potential mortality and failure.

Topping also produces water sprouts or suckers to mitigate tree canopy loss. These water sprouts, caused by topping, result in weak branch attachments which make the tree more susceptible to failure. Topping is a prohibited pruning practice unless deemed necessary by the City Arborist, yet remains common among the unaware or inexperienced, despite more than 25 years of literature and seminars documenting its harmful effects (Glendora Municipal Code 16).

How can I get my private trees trimmed?
The City only trims City owned trees. Hiring an ISA Certified Arborist to provide tree care on private property trees ensures that minimal harm is caused while performing tree work. The ISA website has an online tool to find local arborists. The City does not recommend a particular company.

How can I trim my trees like the downtown Ficus trees?
The downtown Ficus trees are characteristic to the City of Glendora. These specimens are specifically pruned at least annually to retain the ‘gum drop aesthetic.’ Maintaining the ‘shaped’ form instead of the ‘natural form’ of a tree is called ‘shaping.’ Shaping can have unintended consequences such as more frequent pruning wounds, which can be harmful to the tree, costs money to maintain, and emits more greenhouse gases associated with the additional maintenance.

May I get my neighbors trees trimmed?
No, you can only trim the portion of the tree that is on your property.

Do any companies offer discounts for Senior Citizens?
Many companies do offer discounts to seniors. You will need to contact each company for senior rates.

Why do tree roots enter a sewer pipe system?
Roots grow toward water vapor or moisture, by a continuous process (hydrotropism) occurring at the very end of the root. The root grows one cell at a time enabling it to enter the small cracks and joints, which may be present in your pipe. After a root enters a pipe, it divides hundreds of times to form a large mass of tender root ends. This root mass will accumulate a thick coating of grease which will collect up on the root mass until a blockage occurs.

Are we allowed to cut down California Oak Trees?
All of the City’s public trees are protected trees including native oak species (Glendora Municipal Code Chapter 16).

Native oak trees are climate-adapted, large shade trees that provide an exceptional amount of benefits to the environment and surrounding ecosystem. Many entities throughout California adopt local ordinances to protect Citymanaged native tree species. Some entities go further and protect native oak trees on private properties. The City of Glendora’s Tree Ordinance only applies to trees managed by the City.

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What day-to-day maintenance tasks will help my newly planted tree thrive? Newly planted trees require deep, slow, infrequent watering to improve survivability. A newly planted tree should be watered at a rate of 10 gallons per 1.5-inch trunk caliper diameter at the following rates: once a week for the first year, once every two weeks for the second year, and once a month for the third year. Additional watering should occur during prolonged drought and before anticipated heat events. These watering practices can help a tree develop long term drought resiliency and increase drought recovery.

Maintaining mulch and soil berms can help retain moisture and decrease drought stress. Avoid using weed whackers or lawn mowers near the trunk to prevent damage, keep the soil berms free of grass and weeds, and regularly check and adjust stakes to ensure they are upright and that ties are not girdling the trunk. Monitor the tree for signs of pests, disease, or stress. If you suspect a parkway tree in front of your property is dying or diseased, request service using the City’s Services portal found on the City website.

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APPENDIX D
Arboretum and Botanic Garden Tree Tour

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URBAN FORESTRY MANUAL UPDATE

PUBLIC WORKS

CITY COUNCIL
MAY 26, 2026

MATTHEW BOESPFLUG, PARKS AND LANDSCAPE CONTRACTS SUPERVISOR

PROJECT BACKGROUND
2025 – 2027 STRATEGIC PLAN
Adopted April 2025
Goal 3: New and Revitalized Facilities
• Action 3.6 Completion of Updated Urban Forestry Manual LAST UPDATED IN 2017
ENGAGED CONSULTANT DUDEK IN 2024

URBAN FORESTRY MANUAL

URBAN FORESTRY MANUAL VS TREE ORDINANCE
Guiding Document vs. Regulatory Tool
• Balance sustainable urban forestry and
the needs of a growing population.
• Preserve urban forestry benefits for the future.

PROJECT BACKGROUND
• Glendora’s current urban forest
• Recommended Species List
• Undesirable Trees List
• Canopy cover over time

PROJECT ANALYSIS
City-wide Canopy Cover decreased
by 0.5% from 2018 to 2022
• ~44 acres or ~33 football fields
• Thousands of City-managed trees
• Drought, development, lack of
replacement plantings.

URBAN FORESTRY

RESOURCES

COMMUNITY ENGAGEMENT
Early engagement efforts indicate the
Glendora community cares about trees
and value preservation.

An online community survey was
distributed through:
• City website
• Social Media
• Next Door
• Earth Day Festival 2025
• National Night Out 2025
• Free Tree Raffle

COMMUNITY ENGAGEMENT
198 survey participants noted that trees
contribute to their quality of life.
- 87% significantly
- 8% moderately
- 4% slightly
- Zero (0%) participants said the urban forest
does NOT contribute to their quality of life.
60% of participants think every tree that can
be preserved through development, should
be.

The limited quantity of survey respondents
necessitate further engagement to better
understand the community’s priorities and
values.

COMMUNITY SURVEY RESULTS

URBAN FORESTRY

MANUAL UPDATE

URBAN FORESTRY MANUAL UPDATE
Revision Theme Content Update
Urban Forestry Topics
High Fire Severity Zones
Right Tree, Right Place
Water Use, Drought, Tree Species Diversity
Participating in Urban Forestry
Free tree planting with
residential watering agreements.

Heritage /Memorial Trees, Volunteering
Aligning with Industry Standards
Tree Planting, Watering and
Establishment Care
Pruning for Tree Health
The Village is characterized by the
Gum Drop Ficus trees.
• Requires annual pruning to maintain.
• Each time a tree is pruned, a wound is
created.
• A 5-7 year pruning cycle is the industry
standard for a safe and healthy municipal
urban forest.

PRUNING FOR TREE HEALTH

DOWNTOWN FICUS TREES
The community values this aesthetic.

Necessary to align future practices with
community priorities.

The ‘Future Vision of the Village’ needs to
address the role of Ficus trees.

PRUNING FOR TREE HEALTH

DOWNTOWN FICUS TREES
RECOMMENDATION:

THAT THE CITY COUNCIL:

1. Review and Approve the Updated 2026 Urban Forestry Manual; and

2. Adopt the updated 2026 Urban Forestry Manual.