City of Hesperia ATTACHMENT 1
Investment Report
Unaudited
September 30, 2025
Institution/ Interest Date of Date of Par Value Book Market Account Type of Investment Fiscal Agent Rate Purchase Maturity at Maturity Value Value Description Investments under the direction of the City:
Local Agency Investment Funds State of Calif 4.212% 30-Sep-25 Demand $ 103,238,660.28 103,238,660.28 103,238,660.28 Local Bank Checking Accounts U.S. Bank 30-Sep-25 Demand 14,321,200.02 14,321,200.02 14,321,200.02 Total Unaudited Investments under the direction of the City $ 117,559,860.30 $ 117,559,860.30 $ 117,559,860.30 Investments under the direction of fiscal agents:
2012 Lease Revenue Bonds US Bank 0.354% 30-Sep-25 Demand 1,126,068.32 1,126,068.32 1,126,068.32 2012 - Water Rights Revenue Fund 2012 Lease Revenue Bonds US Bank 0.000% 30-Sep-25 Demand 2012 - Water Rights Interest Fund 2012 Lease Revenue Bonds US Bank 0.354% 30-Sep-25 Demand 1.517,227.00 1.517227.00 1,517,227.00฿ 2012 - Water Rights Reserve Fund 2012 Lease Revenue Bonds US Bank 0.354% 30-Sep-25 Demand 1,069.90 1,069.90 2012 - Water Rights Surplus Revenue Fund 2023 Refunding Lease Revenue Bonds US Bank 0.321% 30-Sep-25 Demand 281.26 281.26 2023 Refunding Lease Revenue Bonds Revenue Fund 2023 Refunding Lease Revenue Bonds US Bank 0.321% 30-Sep-25 Demand 18.74 18.74 18.74 2023 Refunding Lease Revenue Interest Funds 2024 CFD 2005-1 Refunding US Bank 0.000% 30-Sep-25 Demand 2024 CFD 05-1 - Special Tax Fund 998.70 998.70 998.70
2024 CFD 2005-1 Refunding US Bank 0.081% 30-Sep-25 Demand 2024 CFD 2005-1 Refunding US Bank 0.320% 30-Sep-25 Demand 1,272,053.68 1,272,053.68 1,272,053.68 2024 CFD 05-1 - Reserve Fund Deposits - Workers' Comp PERMA n/a 30-Sep-25 n/a 987,995.04 987,995.04 987,995.04 GL 1352 Sully Miller Retention - Ranchero US Bank 0.000% 30-Sep-25 n/a 1.08 1.08 1.08 Ranchero Road - Escrow Account City of Hesperia Stabalized Trust Charles Schwab n/a 30-Sep-25 n/a 5,010,498.21 5,010,498.21 5,010,498.21 City Pension City of Hesperia OPEB Trust Charles Schwab n/a 30-Sep-25 n/a 921,873.33 921,873.33 921,873.33 City OPEB Hesperia Fire Protection PST Charles Schwab nia 30-Sep-25 n/a 1,616,176.16 1,616,176,16 1,616,176.16 Fire Pension Total Unaudited Investments under the direction of fiscal agents $ 12,454,261.42 $ 12,454,261.42 $ 12,454,261.42 Please Note: All market value data is provided courtesy of the City's fiscal agent, US Bank.
I certify that this investment portfolio is in compliance with the statement of investment policy of the City of Hesperia and the investment program provides sufficient liquidity to meet expenditure requirements for the next six months, as required by the California Government Code sections 53646(b)(2) and (3), respectively. *Note: 2005 Certificates of Participation began in May 2005 for the finacing of the Civic Plaza.
Marc Morales, Senior Accountant
Investment - City
Successor Agency to the Redevelopment Agency ATTACHMENT 2 Investment Report
Unaudited
September 30, 2025
Issuer/ Interest Date of Date of Par Value Book Market Account Type of Investment Institution Rate Purchase Maturity at Maturity Value Value Description Investments under the direction of the City:
Local Agency Investment Funds State of Calif. 30-Sep-25 Demand 501,880.21 S 501,880.21 501,880.21 Local Bank Checking Accounts U.S. Bank 30-Sep-25 Demand 69,620.50 69,620.50 69,620.50 Total Unaudited Investments under the direction of the City 5 571,500.71 $ 571,500.71 s 571,50.71 Investments under the direction of fiscal agents:
2018 Refunding Bonds US Bank 3.591% 30-Sep-25 Demand 11.14 11.14 11.14 2018A & 2018B - Debt Service Account 2018 Refunding Bonds US Bank 0.126% 30-Sep-25 Demand 8,564.87 8,564.87 8,564.87 2018A & 2018B - Interest Account 2018 Refunding Bonds US Bank 0.000% 30-Sep-25 Demand 1.00 1.00 1.00 2018A & 2018B - Reserve Account Total Unaudited Investments under the direction of fiscal agents 8,577.01 $ 8,577.01 $ 8,577.01 Please Note: All market value data is provided courtesy of the City's fiscal agent US Bank.
The 2018 Refunding Bonds are supported by a $9,799,443.76 bond insurance policy. / certify that this investment portfolio is in compliance with the statement of investment policy of the City of Hesperia and the investment program provides sufficient liquidity to meet expenditure requirements for the next six months, as required by the California Government Code sections 53646(b)(2) and (3), respectively. *Note: The 2005 and 2007 Series Bonds were refinanced to 2018 Series Bonds in November 2018. Marc Morales, Senior Accountant Investment - SA
Hesperia Housing Authority ATTACHMENT 3
Investment Report
Unaudited
September 30, 2025
Issuer/ Interest Date of Date of Par Value Book Market
Type of Investment Institution Rate Purchase Maturity at Maturity Value Value Investments under the direction of the City:
Local Agency Investment Funds State of California 30-Sep-25 Demand 5,669,477.19 5,669,477.19 5,669,477.19 Local Bank Checking Accounts U.S. Bank 30-Sep-25 Demand 786,466.20 786,466.20 Total Unaudited Investments under the direction of the City 6,455,943.39 $ 6,455,943.39 $ 6,455,943.39 I certify that this investment portfolio is in compliance with the statement of investment policy of the City of Hesperia and the investment program provides sufficient liquidity to meet expenditure requirements for the next six months, as required by the California Government Code sections 53646(b)(2) and (3), respectively.
Marc Morales, Senior Accountant
Investment - HHA
Hesperia Community Development Comission ATTACHMENT 4
Investment Report
Unaudited
September 30, 2025
Issuer/ Interest Date of Date of Par Value Book Market
Type of Investment Institution Rate Purchase Maturity at Maturity Value Value Investments under the direction of the City:
Local Agency Investment Funds State of California 4.212% 30-Sep-25 Demand 3,211,711.86 3,211,711.86 3,211,711.86 Local Bank Checking Accounts U.S. Bank 30-Sep-25 Demand 445,526.59 445,526.59 445,526.59 Total Unaudited Investments under the direction of the City 3,657,238.45 $ 3,657,238.45 $ 3,657,238.45 I certify that this investment portfolio is in compliance with the statement of investment policy of the City of Hesperia and the investment program provides sufficient liquidity to meet expenditure requirements for the next six months, as required by the California Government Code sections 53646(b)(2) and (3), respectively.
Marc Morales, Senior Accountant
Investment - CDC
Hesperia Water District ATTACHMENT 5
Investment Report
Unaudited
September 30, 2025
Issuer/ Interest Date of Date of Par Value Book Market Account Type of Investment Institution Rate Purchase Maturity at Maturity Value Value Description Investments under the direction of the City:
Local Agency Investment Funds State of California 4.212% 30-Sep-25 Demand $ 37,376,926.35 37,376,926.35 37,376,926.35 Local Bank Checking Accounts U.S. Bank 30-Sep-25 Demand 5,184,902.99 5,184,902.99 5,184,902.99 Total Unaudited Investments under the direction of the City $ 42,561,829.34 $ 42,561,829.34 $ 42,561,829.34 Investments under the direction of fiscal agents:
Hesperia Water District PST Charles Schwab 30-Sep-25 n/a 1,382,117.59 1,382,117.59 1,382,117.59 HWD Pension Hesperia Water District OPEB Charles Schwab 30-Sep-25 n/a 277,566.80 277,566.80 277,566.80 HWD OPE Deposits - Workers' Comp 30-Sep-25 n/a 1,041,561.53 1,041,561.53 1,041,561.53 GL 1352 Total Unaudited Investments under the direction of fiscal agents 2,701,245.92 2,701,245.92 $ 2,701,245.92 Please Note: All market value data is provided courtesy of the City's fiscal agent, US Bank.
I certify that this investment portfolio is in compliance with the statement of investment policy of the City of Hesperia and the investment program provides sufficient liquidity to meet expenditure requirements for the next six months, as required by the California Government Code sections 53646(b)(2) and (3), respectively. - Mr
Marc Morales, Senior Accountant
Investment - ENT
Hesperia Golf and Country Club ATTACHMENT 6
Consolidated Income Statement - Unaudited
September 2025
Sep 25 Oct 24-Sep 25
Income
General & Administrative 379.73 3.298.19
Course 132,426.48 1,180,248.78
Carts 2,549.45 23,062.45
Proshop 8,516.48 69,083.13
Food & Beverage 21,449.96 238,231.43
Total Income 165,322.10 1,513,923.98
Proshop 5,135.09 41,954.82
Food & Beverage 8,178.69 92,652.60
Cost of Goods Sold 13,313.78 134,607.42
Gross Profit 152,008.32 1,379,316.56
Expense
50000 • Payroll Expenses
General & Administrative 11,970.58 156,306.45
Course 34,305.83 378,769.23
Carts 8,984.10 101,534.70
Proshop 8,351.24 102,466.70
Food & Beverage 4,485.43 56,915.12
Total 50000 - Payroll Expenses 68,097.18 795,992.20
60000 • Operating Expenses
General & Administrative 25,006.14 190,263.33
Course 37,603.55 387,403.33
Carts 11,163.24 112,252.23
Proshop 305.06 6,405.24
Food & Beverage 439.94 10,061.97
Total 60000 • Operating Expenses 74,517.93 706,386.10
Total Expense 142,615.11 1,502,378.30
Net Income 9,393.21 -123,061.74
Information Provided by Donovan Bros Golf, LLC