City of Hesperia ATTACHMENT 1
Investment Report
Unaudited
October 31, 2025
Institution/ Interest Date of Date of Par Value Book Market Account Type of Investment Fiscal Agent Purchase Maturity at Maturity Value Value Investments under the direction of the City: Description Local Agency Investment Funds State of Calif 4.150% 31-0ct-25 Demand $ 105,660,579.26 105,660,579.26 105,660,579.26 Local Bank Checking Accounts U.S. Bank 31-0ct-25 Demand 15,146,424.64 15,146,424.64 15,146,424.64 Total Unaudited Investments under the direction of the City $ 120,807,003.90 $ 120,807,003.90 $ 120,807,003.90 Investments under the direction of fiscal agents:
2012 Lease Revenue Bonds US Bank 0.066% 31-00-25 Demand 2012 - Water Rights Revenue Fund 2012 Lease Revenue Bonds US Bank 0.000% 31-001-25 Demand 65,095.72 65,095.72 65,095.72 2012 - Water Rights Interest Fund 2012 Lease Revenue Bonds US Bank 0.335% 31-0ct-25 Demand 1,457,219.99 1,457,219.99 1,457,219.99 2012 Lease Revenue Bonds US Bank 0.336% 31-00-25 2012 - Water Rights Reserve Fund Demand 1,820.45 1,820.45 2012 - Water Rights Surplus Revenue Fund 2023 Refunding Lease Revenue Bonds US Bank 0.302% 31-00t-25 Demand • 2023 Refunding Lease Revenue Bonds Revenue Fund
2023 Refunding Lease Revenue Bonds US Bank 0.320% 31-Oct-25 Demand 175,080.89 175,080.89 2024 CFD 2005-1 Refunding US Bank 0.211% 1710080 2023 Refunding Lease Revenue Interest Funds 31-0ct-25 Demand 1,000.81 1,000.81 2024 CFD 05-1 - Special Tax Fund 2024 CFD 2005-1 Refunding US Bank 0.000% 31-0ct-25 Demand 139,127.34 139,127.34 139.127.34 2024 CFD 05-1 - Bond Fund 2024 CFD 2005-1 Refunding US Bank 0.304% 31-0ct-25 Demand 1,135,013.47 1,135,013.47 2024 CFD 05-1 - Reserve Fund Deposits - Workers' Comp PERMA n/a 31-0ct-25 n/a 987,995.04 987,995.04 987,995.04 GL 1352 Sully Miller Retention - Ranchero US Bank 0.000% 31-00t-25 n/a Ranchero Road - Escrow Account City of Hesperia Stabalized Trust Charles Schwab n/a 31-Oct-25 n/a 5,078,381.68 5,078,381.68 5,078,381.68 City Pension City of Hesperia OPEB Trust Charles Schwab n/a 31-Oct-25 n/a 934,369.67 934,369.67 934.369.67 Hesperia Fire Protection PST Charles Schwab City OPEB
n/a 31-Oct-25 n/a 1,638,058.66 1,638,058.66 1,638,058.66 Fire Pension Total Unaudited investments under the direction of fiscal agents 11,613,164.80 $ 11,613,164.80 $ 11,613,164.80 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
October 31, 2025
Issuer/ Interest Date of Date of Par Value Book Market
Type of Investment Account
Institution Rate Purchase Maturity at Maturity Value Value Description Investments under the direction of the City:
Local Agency Investment Funds State of Calif 4.150% 31-Oct-25 Demand 523,049.19 523,049.19 523,049.19 Local Bank Checking Accounts U.S. Bank n/a 31-0ct-25 Demand 74,979.01 74,979.01 74,979.01 Total Unaudited Investments under the direction of the City 598,028.20 598,028.20 598,028.20 Investments under the direction of fiscal agents:
2018 Refunding Bonds US Bank 3.591% 31-Oct-25 Demand 11.14 11.14 11.14 2018A & 2018B - Debt Service Account 2018 Refunding Bonds US Bank 2.692% 31-0ct-25 Demand 9,369.35 9,369.35 9,369.35 2018A & 2018B - Interest Account 2018 Refunding Bonds US Bank 0.000% 31-0ct-25 Demand 1.00 1.00 1.00 2018A & 2018B - Reserve Account Total Unaudited Investments under the direction of fiscal agents 9,381.49 $ 9,381.49 $ 9,381.49 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.
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: 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
October 31, 2025
Issuer/ Interest Date of Date of Par Value Book Market
Type of Investment Institution Rate Maturity
Purchase at Maturity Value Value
Investments under the direction of the City:
Local Agency Investment Funds State of California 31-Oct-25 Demand 5,696,314.54 5,696,314.54 5,696,314.54 Local Bank Checking Accounts 816,565.64
Total Unaudited Investments under the direction of the City 816,565.64 6,512,880.18 $ 6,512,880.18
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
October 31, 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 4.150% 31-0ct-25 3,228,658.17 3,228,658.17 3,228,658.17 Local Bank Checking Accounts U.S. Bank 31-0ct-25 462,827.56 462,827.56 Total Unaudited Investments under the direction of the City 462,827.56 3,691,485.73 $ 3,691,485.73 $ 3,691,485.73
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
October 31, 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 31-0ct-25 Demand 34,889,909.33 34,889,909.33 Local Bank Checking Accounts U.S. Bank 34,889,909.33
31-Oct-25 Demand 5,001.462.10 5,001,462.10 5,001,462.10 Total Unaudited Investments under the direction of the City 39,891,371.43 $ 39,891,371.43 39,891,371.43 Investments under the direction of fiscal agents:
Charles Schwab 31-0ct-25 n/a 1,400,907.60 1,400,907.60 1,400,907.60 HWD Pension Charles Schwab 31-0ct-25 n/a 281,340.27 281.340.27 281,340.27 HWD OPEB Deposits - Workers' Comp 31-0ct-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 2,723,809.40 $ 2,723,809.40 $ 2,723,809.40
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.
Marc Morales, Senior Accountant
Investment - ENT
Hesperia Golf and Country Club ATTACHMENT 6
Consolidated Income Statement - Unaudited
October 2025
Oct 25 Nov 24-Oct 25
Income
General & Administrative 308.76 3,298.19
Course 121,222.00 1,180,248.78
Carts 1,935.00 23,062.45
Proshop 7,328.65 69,083.13
Food & Beverage 20,070.75 238,231.43
Total Income 150,865.16 1,513,923.98
Proshop 3,684.23 41,954.82
Food & Beverage 7,701.92 92,652.60
Cost of Goods Sold 11,386.15 134,607.42
Gross Profit 139,479.01 1,379,316.56
Expense
50000 - Payroll Expenses
General & Administrative 19,557.66 156,306.45
Course 49,362.05 378,769.23
Carts 12,647.01 101,534.70
Proshop 12,603.87 102,466.70
Food & Beverage 7,172.58 56,915.12
Total 50000 • Payroll Expenses 101,343.17 795,992.20
60000 • Operating Expenses
General & Administrative 13,612.57 190,263.33
Course 29,010.67 387,403.33
Carts 9,251.69 112,252.23
Proshop 1,160.28 6,405.24
Food & Beverage 301.83 10,061.97
Total 60000 • Operating Expenses 53,337.04 706,386.10
Total Expense 154,680.21 1,502,378.30
Net Income -15,201.20
- 123,061.74
Information Provided by Donovan Bros Golf, LLC
Animal Control Donation Trust Attachment 7
Cash Flow Summary - Unaudited
October 31, 2025
Beginning Balance (October 1, 2025) $ 89,404
Activity During Month:
Donations Received 275
Fees Paid (HDCF Administrative Fees) (19)
Net Change in Balance 256
Ending Balance (October 31, 2025) $ 89,660
Information Provided by High Desert Community Foundation