Senior Center + Annex Building Energy and Water Efficiency Opportunities Improving energy and water efficiency is critical for boosting energy resilience by lowering energy consumption and reducing reliance on external sources. The tables below contain high-level estimates6 of energy and water savings and costs for the opportunities identified during the site audit. See the Appendix for detailed information about these opportunities.
Table 6. Energy Efficiency Opportunity Summary
Table 7. Water Efficiency Opportunity Summary
6 The following information represents a high-level estimate. Investment-grade calculations are necessary for formal decision-making and project investments. Estimates are current as of 12.2024 and are subject to change at any time. 14 Opportunity
Electric
Savings
(kWh/yr)
Gas
Savings
(therms/yr)
Energy Cost
Savings
($/yr)
Gross
Project Cost
($)
Incentive ($)
Flat Panel LED Lighting throughout 26,424 -106 $7,892 $66,061 $5,285 Lighting Occupancy Sensors 5,285 -21 $1,578 $8,000 $1,057 Circulating Block Heater 3,720 0 $1,149 $1,750 $920
Replace (1) 100 & (1) 80 gallon
natural gas storage water heaters
with Heat Pump Water Heaters
(HPWH)
-4,688 398 -$437 $69,634 $7,480
TOTALS 30,741 271 $10,182 $145,445 $14,742
Opportunity
Number
of
Fixtures
Water
Savings
(gal/yr)
Water Cost
Savings
($/yr)
Electric
Savings
(kWh/yr)
Electric
Cost
Savings
($/yr)
Gross
Project
Cost ($)
Incentive
($)
Install Faucet
Aerators on
sinks to reduce
hot water
usage
13 3,159 $17 198 $61 $634 $247
Low Flow
Toilets
10 13,760 $73 - - $3,500 $0
Low Flow
Urinals
3 1,238 $7 - - $1,050 $0
TOTALS 16 18,157 $97 198 $61 $5,184 $247
Senior Center + Annex Building Energy Resilience Opportunities Energy resilience is essential for ensuring a stable energy supply, as it involves strengthening the system to withstand disruptions and maintain functionality. The tables below contain high-level estimates7 of energy savings and costs for the opportunities identified during the site audit. See the Appendix for detailed information about these opportunities.
Table 8. Energy Resilience Opportunity Summary
Table 9. Electric Vehicle Infrastructure Opportunity Summary 7 The following information represents a high-level estimate. Investment-grade calculations are necessary for formal decision-making and project investments. Estimates are current as of 12.2024 and are subject to change at any time. Energy resilience and EV measure identification was funded through Los Angeles County’s federal Energy Efficiency and Conservation Block Grant (EECBG) Program allocation.
15 Opportunity
1- Year
Electric
Generation
(kWh/yr)
Hours of
Autonomy
(Critical
Power 100%)
Year-1
Electric Cost
Savings ($)
$ / Watt Solar
$ / kWh
Battery
Gross
Project Cost
($)
Incentive ($)
PV and BESS 30,822 250 $12,563.85
$5.08 / Watt
$1630 / kWh
$488,000 $235,250
EV Charger Type
Number of
Charging
Ports
EV
Charging
(kWh/yr)
Estimated
Operational
Expenses
($/yr)
Estimated
Maintenance
Expenses
($/yr)
Estimated
Revenues
($/yr)
Gross
Project
Cost ($)
Incentive
($)
Level 2 - 240V
7.7kW (Dual Port)
8 26,188 $12,807 $3,328 $9,397 $181,200 $32,219
New Library
The New Library was selected as the third highest priority facility for energy efficiency and energy resilience retrofits based on its need and capacity to serve as a potential resilience hub for the community.
Once site plans are available, SoCalREN can suggest strategies for the New Library to decrease overall energy consumption and maximize energy resilience. Potential measures would improve safety and reliability, increase occupant comfort, reduce maintenance costs, hedge against increasing utility costs, and reduce greenhouse gas emissions. 16 Facility Characteristics
Year Built
To be finished by
2026
Gross Floor Area ±12,800 sq ft
Roof Age N/A
Existing Solar & Battery
Storage
None
Resilience Designation Potential
Annual Energy
Consumption
N/A
City Hall + Police Department
City Hall + Police Department was selected as the fourth highest priority facility for energy efficiency and energy resilience retrofits based on its need and capacity to serve as a critical operations facility during emergency events (climate-related or other).
Following a site visit in May 2024, the following
opportunities were identified at City Hall +
Police Department as strategies to decrease
overall energy consumption and maximize
energy resilience. Benefits of this project
include improving safety and reliability,
increasing occupant comfort, reducing
maintenance costs, hedging against increasing
utility costs, and reducing greenhouse gas
emissions.
As represented in the figure on the right, the
City Hall + Police Department can save an
estimated 213 CO2e in GHG emissions, by
implementing the proposed strategies.
17 Facility Characteristics
Year Built 1957
Gross Floor Area 20,600 sq ft
Roof Age 6 years old
Existing Solar & Battery
Storage
None
Resilience Designation Potential
Annual Energy
Consumption
500,000 kWh
3,630 Therms
City Hall + Police Department Energy and Water Efficiency Opportunities Improving energy and water efficiency is critical for boosting energy resilience by lowering energy consumption and reducing reliance on external sources. The tables below contain high-level estimates8 of energy and water savings and costs for the opportunities identified during the site audit. See the Appendix for detailed information about these opportunities.
Table 15. Energy Efficiency Opportunity Summary
Table 16. Water Efficiency Opportunity Summary
8 The following information represents a high-level estimate. Investment-grade calculations are necessary for formal decision-making and project investments. Estimates are current as of 12.2024 and are subject to change at any time. 18 Opportunity
Electric
Savings
(kWh/yr)
Gas
Savings
(therms/yr)
Energy Cost
Savings ($/yr)
Gross
Project Cost
($)
Incentive ($)
Flat Panel LED Lighting
throughout
37,501 -150 -$427 $75,001 $7,500
Lighting Occupancy Sensors 7,500 -30 $1,769 $8,000 $1,500 Replace (1) 30 & (1) 75 gallon
natural gas storage water heaters
with Heat Pump Water Heaters
(HPWH)
-3,309 299 -$137 $44,630 $7,290
Optimize HVAC schedules with
Wireless T-Stats & Programming
10,000 91 $2,736 $3,500 $2,000
Circulating Block Heater 3,720 0 $939 $1,750 $920
TOTALS 55,412 210 $4,880 $132,881 $19,210
Opportunity
Number
of
Fixtures
Water
Savings
(gal/yr)
Water Cost
Savings
($/yr)
Electric
Savings
(kWh/yr)
Electric
Cost
Savings
($/yr)
Gross
Project
Cost ($)
Incentive ($)
Install Faucet
Aerators on
sinks to reduce
hot water
usage
17 3,159 $ 17 259 $65 $830 $323
Low Flow
Toilets
15 20,640 $ 109 0 $0 $5,250 $0
Low Flow
Urinals
7 2,890 $ 15 0 $0 $2,450 $0
TOTALS 39 26,588 $141 259 $65 $8,530 $323
City Hall + Police Department Energy Resilience Opportunities Energy resilience is essential for ensuring a stable energy supply, as it involves strengthening the system to withstand disruptions and maintain functionality. The tables below contain high-level estimates9 of energy savings and costs for the opportunities identified during the site audit. See the Appendix for detailed information about these opportunities.
Table 17. Energy Resilience Opportunity Summary
Table 18. Electric Vehicle Infrastructure Opportunity Summary 9 The following information represents a high-level estimate. Investment-grade calculations are necessary for formal decision-making and project investments. Estimates are current as of 12.2024 and are subject to change at any time. Energy resilience and EV measure identification was funded through Los Angeles County’s federal Energy Efficiency and Conservation Block Grant (EECBG) Program allocation.
19 Opportunity
1- Year
Electric
Generation
(kWh/yr)
Hours of
Autonomy
(Critical
Power 100%)
Year-1
Electric Cost
Savings ($)
$ / Watt Solar
$ / kWh
Battery
Gross
Project Cost
($)
Incentive ($)
PV and Battery
Energy Storage
System (BESS)
96,181 245 $23,377.32
$4.40 / Watt,
$1,120 / kWh
$ 607,000 $ 352,200
EV Charger
Type
Number
of
Charging
Ports
EV
Charging
(kWh/yr)
Estimated
Operational
Expenses
($/yr)
Estimated
Maintenance
Expenses
($/yr)
Estimated
Revenues
($/yr)
Gross Project
Cost ($)
Incentive
($)
DC Fast
Charging -
480V (3
Phase)
50kW1
8 784,768 $202,828 $3,328 $237,346 $ 952,340 $ 178,439
Next Steps
To ensure the success of the ERAP, it is critical to secure acknowledgment and/or adoption from the City Manager or higher-level body. This formal endorsement provides the necessary authority and resources to advance the plan. Following this step, presenting the ERAP contents to Council and Board members helps to further validate and support the plan’s initiatives. Finally, integrating the ERAP scope into internal planning efforts such as General Plans, Capital Improvement Plans, Climate or Energy Action Plans, Hazard Mitigation Plans, Emergency Management Plans, and Zoning and Land Use Plans ensures that its strategies are seamlessly incorporated into our broader operational framework, promoting a cohesive approach to enhancing energy resilience.
Support from SoCalREN
SoCalREN offers high-level technical assistance, objective third-party expertise, and project staffing for all stages of an energy efficiency project–at no cost to enrolled public agencies.
Once approved, SoCalREN will provide detailed project proposals, including cost estimates, energy savings, incentives, and financing application support services for IDSM-related resilience measures, at the agency’s request. SoCalREN is designed to address common barriers public agencies face in achieving energy efficiency by offering a range of free services to upgrade their buildings and infrastructure.
➔ SoCalREN’s Project Delivery Program Services: SoCalREN complements and supplements energy saving programs provided by local utilities and other organizations.
Through its Project Delivery Program services, SoCalREN offers an unbiased perspective to help educate agencies on their project procurement options, including a formal bidding process, cooperative procurement, self-installation, job order contracting, and sole source procurement. Enrolled agencies have worked with SoCalREN to successfully implement over 850 energy efficiency projects, resulting in significant energy and cost savings. SoCalREN services are customized to each agency’s particular needs and provide each enrolled agency with a dedicated project manager to assist agency staff from project identification through completion. 20
SoCalREN is pending CPUC approval to leverage utility ratepayer funding for technical assistance in the next year (e.g., 2025) for integrated demand-side management (IDSM) project strategies such as solar photovoltaic, battery, and electric vehicle charging station installations. Once approved, SoCalREN will be able to prepare detailed project proposals, including cost estimates, energy savings, incentives, and financing application support services for IDSM-related resilience measures.
To support the implementation of the ERAP, SoCalREN will help identify state and federal funding sources to cover the costs of various resilience measures. This includes not only securing funds for immediate resilience upgrades but also obtaining financial support for the development of long-term resilience and community programming. Effective coordination with local, state, and federal agencies will be established to leverage existing programs and resources, creating a collaborative approach to enhance the community's overall energy resilience. This strategy ensures that the ERAP is well-funded, sustainable, and integrated into broader regional efforts.
21
Funding and Financing Guide
SoCalREN’s Funding and Financing Opportunities
SoCalREN's public agency programs offer comprehensive funding and financing support to enrolled agencies primarily with energy efficiency project scope. This support encompasses project financial analysis and assistance with financing and funding option analysis, to help agencies maximize available resources. SoCalREN further assists agencies in assessing the viability of utility, state, and federal loan programs and guides them through the application process. Additionally, SoCalREN lends a hand in navigating utility and other energy program incentive applications, making sure agencies can access every available opportunity to fund their sustainability initiatives.
➔ SoCalREN’s Streamlined Savings Pathway: SoCalREN provides cash incentives to empower public agencies to achieve sustainable energy savings while advancing local and statewide climate objectives. This program supports a variety of eligible projects, including HVAC upgrades, interior and exterior lighting enhancements, retrocommissioning, building envelope improvements, pumping systems, and process optimization. The streamlined application process makes it easy for agencies to access incentives based on their projects' reductions in greenhouse gas emissions.
Additionally, underserved facilities—defined as low-income, rural, and disadvantaged communities—qualify for double the incentives.
➔ SoCalREN’s Revolving Savings Fund: SoCalREN offers bridge financing for energy efficiency projects through its Revolving Savings Fund. Revolving Savings Fund is a 0% interest financing tool offered to SoCalREN enrolled agencies to help finance energy efficiency projects. It is a self-replenishing pool of money that serves as a flexible and attractive source of capital that can be used in combination with longer-term financing.
Loans can provide upfront construction financing to enable energy projects to move forward sooner. SoCalREN’s Revolving Savings Fund can play a crucial role in bridging the gap between project construction and utility financing (see next section), especially when waiting for post-completion financing or during agency budget allocation.
California Investor-Owned Utility and Energy Commission Project Loans ➔ On-Bill Financing (OBF): This type of utility financing is available through Southern California Edison and SoCalGas. OBF provides a 0% interest loan and does not impose any fees. Customers can effortlessly repay their loans through their monthly utility bill, simplifying financial management and facilitating investments in energy efficiency and sustainability projects.
➔ California Energy Commission (CEC) 1% ECAA Loan: This financing option offers a 1% interest loan for energy efficiency and renewable energy generation projects, with a 22
maximum loan amount of $3 million per application. Applicants are encouraged to contact the Energy Commission to verify availability before applying. The fixed 1% interest rate applies for the entirety of the loan, providing financial predictability. The loan can cover up to 100% of project costs with a simple payback period of up to 17 years. Repayments are made based on the project's energy savings, with loans repaid within a maximum of 20 years.
Explore External Funding and Financing Opportunities
In 2021, the United States Congress approved a landmark federal stimulus that resulted in a surge of funding available to the public sector. In the years since, this funding has been used for programs administered by federal agencies such as the Department of Energy, as well as states that were entrusted with developing a variety of programs and mechanisms to distribute funding. Resilience has emerged as a leading trend among energy and climate funding opportunities, often paired with the call to holistically serve communities considering public health, improving economic vitality, and prioritizing historically under-resourced communities.
Examples of recent resilience-related funding include Community Economic Resilience Fund (CERF) out of the Governor's Office and California Strategic Growth Council’s Community Resilience Center (CRC) program. Public agencies are eligible for many opportunities and encouraged to seek these sources of external funding to grow resilience in their communities.
The ERAP report can demonstrate an agency’s commitment to resilience. It provides a data-based roadmap that can be leveraged for planning and scaling. For example, additional funding could allow for a deep dive into an ERAP-identified facility to create a true resilience center, serving the community in times of disruptive events and climate emergencies.
Additional funding could also incorporate community engagement and community-based design to develop programs at a cooling center to serve vulnerable populations in times of need.
Inflation Reduction Act (IRA) Tax Deductions and Tax Credits ➔ Section 179D Energy Efficient Commercial Building Deduction: This tax incentive promotes the construction or renovation of energy-efficient commercial buildings. While it has been in effect since 2006, the 179D Deduction was greatly expanded with the IRA. It typically provides building owners with a tax deduction for projects that demonstrate energy savings. But because government entities pay no income tax, a special rule for public building owners allows them to allocate the 179D Deduction to the project ‘designer’, who can then pass savings along to your agency. Eligible designers include architects, engineers, or design-build contractors who provide technical specifications for new or renovated government buildings. See the Appendix for more information.
23
➔ IRA Tax Credits: IRA marks a significant opportunity for public agencies to lead the charge in advancing the American clean energy economy. With the introduction of the IRA’s groundbreaking “direct pay” option, tax-exempt and government entities can now receive cash payments equivalent to the full value of tax credits for eligible clean energy projects.
Traditionally, tax-exempt organizations like schools, local governments, and nonprofits have been unable to take advantage of tax credits, as they don’t have tax liabilities.
Instead, they’ve often depended on competitive grants and loans, which come with uncertainty. The direct pay provision changes this by enabling these entities to recover a substantial portion of their clean energy project costs through tax-free payments from the U.S. Internal Revenue Service (IRS) in the year the project becomes operational.
This opens the door for public and nonprofit organizations to access federal clean energy incentives, helping them deliver affordable, sustainable energy to their communities.
The benefits of direct pay include:
● Grants, incentives, and loans can be used in conjunction with direct pay on qualified projects
● Elective Pay does not require applicable entities to compete for a limited pool of funding
● If a qualified project is funded by a tax-free grant or forgivable loan, entities would get the same value of eligible tax credit as if the investment were financed with their own funds, i.e., the amount of the tax-free grant and/or forgivable loan is INCLUDED in the total project cost for purposes of calculating the tax credit amount
● Elective pay credits can be accessed through a simple IRS pre-filing registration process
● Potential bonuses on tax credits for:
○ Meeting prevailing wage & apprenticeship requirements ○ Using products manufactured in the United States (domestic content) ○ Completing projects in a Historical Energy Community or low-income communities
Resilience hub project measures identified by ERAP may be eligible for these tax deductions. Projects eligible for direct pay include solar panels, battery storage, electric vehicle charging infrastructure, and more. To learn more about the direct pay options to reduce capital costs, visit https://www.whitehouse.gov/cleanenergy/directpay/.
Other Resilience Funding
24
While the funding landscape is expected to maintain its high level of opportunities in the next few years, specific programs come and go, with many yet to be announced. The resources below can be referenced by public agencies to monitor resilience-related funding opportunities10:
Current Resilience Funding & Financing Opportunities
SoCalREN recommends that agencies regularly track and check funding sources for updates.
Keeping an eye on larger federal and state bills can help determine the trickle-down amount and timeline of available funding. Tracking it both at the legislative and departmental levels can help keep an agency apprised of opportunities. Signing up for newsletters at the agency and opportunity level will also help ensure you receive significant notifications and announcements Table 19. General Funding and Financing Opportunity Websites Source Description
Grants.Gov Federal grant opportunities and resources
EPA Grants Listserv Subscribe to EPA grants update listserv and take trainings that support applicants
California Grants Portal Find and filter CA state grants to find funding CA.gov Funding wizard
Explore federal and state funding opportunities for
specific communities and place-based strategic
initiatives
FFOLD (Federal Funding
Opportunities for Local Decarb)
Search tool with filters intended to increase
understanding of eligible funding, tax credits, and
other incentives relevant to decarbonization
Agencies can also consider coordinated regional approaches and partnerships. Partnerships between public agencies and community-based organizations can strengthen applications, if they are not already required for eligibility. Building and maintaining these partnerships can help agencies quickly deploy for time-sensitive grant deadlines. Partnerships can range from formal co-applicants to sub-applicants with a budget to providing a Letter of Support to strengthen an application. SoCalREN and an agency’s local Council of Governments are a great place to start if the agency wants to explore partnerships for a significant funding opportunity. Additionally, many grants may offer opportunities to help connect partners depending on their needs.
10 See external document for current and upcoming opportunities. 25
Appendix
External Resilience Resources 01
Community Outreach Results Summary 02
Section 179D Tax Deduction Flyer 03
Agency Deliverables 05
Community Outreach Detailed Results
Resilience Hub Opportunity Analysis (RHOA)
Detailed Initial Measures List
26
External Resilience Resources
➔ US Green Building Council Resilience Webpage
The US Green Building Council (USGBC) focuses on resilience as one of its core priorities, emphasizing the need for buildings and communities to adapt to and recover from adverse conditions such as climate change, natural disasters, and other disruptions. They advocate for resilient design and construction practices to ensure that structures can withstand and quickly recover from unforeseen challenges. For more detailed information, visit their resilience page.
➔ Urban Sustainability Directors Network
The Urban Sustainability Directors Network (USDN) is a collective of local government sustainability practitioners working to foster equitable, resilient, and sustainable communities. By connecting over 300 cities and counties across the United States and Canada, USDN supports local governments in scaling innovative practices, influencing systemic change, and harnessing data to advance the field of sustainability. For more information on how the Urban Sustainability Directors Network (USDN) provides guidance for developing these hubs, visit the Resilience Hubs website. ➔ Local Examples: Boyle Heights Community Resources
The Boyle Heights Community Resources page by Climate Resolve provides a comprehensive resource map and database to help residents identify local resources. It includes categories such as cultural organizations, social services, parks and recreation, and education and youth development. The project aims to support the community by offering easy access to essential resources. For more information, visit the Boyle Heights Community Resources page.
➔ Los Angeles Countywide Climate Vulnerability Assessment The Los Angeles Countywide Climate Vulnerability Assessment (CVA) provides a comprehensive analysis of the County's vulnerability to climate hazards like extreme heat, wildfires, and flooding, focusing on how these risks are distributed across different communities. The report highlights the importance of equity in understanding the impacts of climate change, using both qualitative and quantitative methods to include the voices of highly vulnerable groups. For a detailed overview, you can refer to the LA County CVA.
1
Community Outreach Results Summary
The City of Irwindale took a community-integrated approach to energy resilience planning by conducting in-person and virtual community outreach from May 2023 to October 2023.
Outreach materials (provided in both English and Spanish) were made available through in-print copies at community outreach events and virtually via customized flyers to gather community feedback about planning and developing a community resilience center.
SGVCOG also attended Irwindale’s Mariachi Fest on September 21, 2023, at Irwindale Park Plaza to gather community feedback using a sticker board activity to engage with City of Irwindale residents and document their feedback.
The resulting five surveys11 were tabulated by SGVCOG and informed site selection for further resilience planning and facility audits. The results are as follows:
11 Survey participation was incentivized through raffle prize awards of three energy efficiency gift baskets worth $40 each, and prizes were distributed to winners following the outreach period. 2
SoCalREN Public Agency Programs are administered by the County of Los Angeles and funded by California utility ratepayers under the auspices of the California Public Utilities Commission The Section 179D Energy Efficient Commercial Building Deduction is a tax incentive that promotes the construction or renovation of energy-efficient commercial buildings.
To qualify for the 179D Deduction, the
building must have undergone installations
or improvements to one or more of the
following:
A tax deduction of $0.50 per square
foot is available for owners of new or
existing buildings that demonstrate
a 25% decrease in energy and power
cost, incrementally increasing up to
$1.00 per square foot for 50%
improvement.
● A bonus deduction is available for
projects meeting prevailing wage
and apprenticeship requirements
starting at $2.50 per square foot and
increasing for each percentage
improvement up to $5.00 per square
foot.
SoCalREN Public Agency Programs | socalren.org
Get Benefits from the Section
179D Energy Efficient Commercial
Building Tax Deduction
What Is
Section 179D?
These installations must reduce the total
annual building power and energy costs by
25% or more, compared to nationally
recognized energy standards (ASHRAE
standard 90.1-2007) for buildings and
systems must be in place and in service by
December 31, 2026. In existing facilities,
retrofit projects resulting in a minimum 25%
reduction in energy use intensity (EUI)
post-retrofit as compared to a pre-retrofit
baseline are also eligible.
While it has been in effect since 2006, the 179D Deduction was greatly expanded with the Inflation Reduction Act. It typically provides building owners a tax deduction for projects that demonstrate energy savings. But because government entities pay no income tax, a special rule for public building owners allows them to allocate the 179D Deduction to the project ‘designer’, who can then pass savings along to you. Eligible designers include architects, engineers, or design-build contractors who provided technical specifications for new or renovated government buildings.
What are the requirements?
✓ Interior lighting systems
✓ Heating, cooling, ventilation, and
hot-water systems
✓ Building envelope
Available Deductions
$
$
179D at a Glance
Since governmental entities don’t pay income tax, how can my agency benefit? According to IRS tax code, if an energy-efficient system or building is installed on government property (federal, state, or local), the facility owner has the option to allocate the 179D Deduction to the Energy Service Company (ESCO), architect, contractor, or engineer responsible for designing those systems. In return for this allocation, the project designer may offer price concessions and other considerations to the facility owner.
What is the process?
An expert 179D consultant can support your agency throughout the process to ensure a successful outcome.
Roles and responsibilities are outlined in the table below.
What is the cost?
There is no up-front cost to using the 179D Deduction, and the cost to develop the feasibility study and closing documentation are typically covered by the deduction recipient.
Activity
Responsible Party/Parties
Agency Contractor
(Designer)
Independent
Third Party SoCalREN
Energy efficiency project developed with
potential qualification for the 179D
Deduction
✓
Feasibility study to determine eligibility ✓ ✓
Negotiate allocation agreement with
contractor ✓ ✓
Energy efficiency project completed ✓
Certification by qualified third-party,
including modeling with approved
software and a site visit
✓
Closing documentation with legal,
accounting, governmental entity and
designer(s) and exchange of value
✓ ✓
How do I know if my project qualifies?
In order to claim the 179D Deduction, an independent architect or engineer must verify the energy savings using qualified computer software. SoCalREN recommends performing an assessment before starting the project to check if it qualifies. Ask your SoCalREN project manager about how to receive a free assessment from a 179D expert consultant.
SoCalREN Public Agency Programs are administered by
the County of Los Angeles and funded by California utility ratepayers under the auspices of the California Public
Utilities Commission
Interested? Talk with your SoCalREN
Project Manager to get started.
NOTE: The first survey question asks respondents to select which city they live in. The following results are based on responses from five (5) Irwindale residents.
Sticker Board Survey Results
Location # of Stickers Placed
Senior Center & Annex Building 0
New Library 4
Dan Diaz Recreation Center 1
Resource # of Stickers Placed
Cooling & Heating 6
Backup Power 4
Free Wifi 4
Computers 2
Charging Stations 7
Refrigeration 4
Food Bank 7
Swimming Pool 1
Entertainment (movies, books, etc.) 3
Somethin Else 0
Sticker Board Photo:
1 Resilience Hub Opportunity
Assessment (RHOA)
City of Irwindale
Table of Contents
INTRODUCTION 03
IRWINDALE’S PROFILE 04
FACILITY RANKING 05
FACILITY PROFILES
SENIOR CENTER + ANNEX BUILDING 06
LIBRARY + DAN DIAZ RECREATION CENTER 09
NEXT STEPS 12
APPENDIX 13
Introduction
Energy Resilience
The capability to anticipate, prepare
for, respond to and recover from
anticipated and unanticipated energy
disruptions with minimum damage to
social well-being, the economy and the
environment.
Resilience Hub
Community-serving facility that is
augmented to support residents
and coordinate resource distribution
and services before, during or after a
disruption. An example of this is a
cooling center during a heat wave.
Grid Reliability
The ability of an electrical grid system, or
its components, to withstand instability,
uncontrolled events, cascading failures,
or loss of system components, resulting
in power outages.
Distributed Energy Resources
(DERs)
Technologies such as energy storage
and solar photovoltaics which
generate and manage electricity at the
place of consumption. DERs can lower
costs and improve the reliability and
resilience of the power grid.
Southern California
Regional Energy Network
(SoCalREN) Public Agency
Programs is a ratepayer-funded
program under the auspices
of the California Public
Utilities Commission (CPUC)
and administered by
Los Angeles County.
Our mission is to
empower agencies with
an actionable roadmap
for building energy
resilience in their
community, one
facility at a time.
By leveraging energy
utility data and results from
multiple environmental and
socioeconomic indices, the
RHOA is intended to help your
agency identify sites for
resilience hubs & energy
resilience projects across
your facility portfolio.
Energy Cost Profile
Based on annual electricity and natural gas consumption across all agency assets, the City of Irwindale incurred the following from September 2019 - August 2020:
Demographics
Irwindale’s Profile
Number Of
Electric Circuits
30 Serving customers in
your jurisdiction
Number Of
Customer Accounts
36,000
On the circuits serving
your jurisdiction
Average
Outage Duration
159 minutes
Without power due to
sustained outages
CalEnviroScreen 4.0
Presents a relative evaluation of pollution burdens and vulnerabilities by ranking communities across California. 1,400
Population
$86,300
Avg. Household
Income
34 Average
Age
94%
Identify as a
Person of Color
146
Extreme
Heat Days
100%
Pollution
Burdened 100% Census Tracts
Disadvantaged Designation
$408,300
Annual Electricity Cost
$11,700
Annual Natural Gas Cost
Source: SCE Reliability Report 2021
Facility Ranking
Facility Ranking Strategy
The City of Irwindale provided SoCalREN with a list of
publicly-owned, publicly-accessible facilities that were resilience hub sites of interest. SoCalREN further evaluated their potential using the seven, equally-weighted ranking parameters outlined below. Each facility was assigned a level of resilience hub potential (as noted in the chart key; right) based on its score for each parameter. Scores will vary based on a facility’s size, energy use, census tract, circuit, and proximity to parks and green space.
A ✔ - 1
B ✔ - 2
C City Hall + Police Dept. - - 3
D Aquatic Center - - 4
E City Yard - Not a suitable facility use type for a Resilience Hub 5 F 2nd Street Storage Yard - Not a suitable facility use type for a Resilience Hub 6 Facility Name
Final
Rank
High Medium Low
RESILIENCE HUB POTENTIAL
Senior Center +
Annex Building
Library + Dan Diaz
Recreation Center
Walkability
Pollution Burden
What: The potential exposures to
pollutants and the adverse
environmental conditions caused
by pollution.
Why: Areas with greater pollution
burden have higher potential for
resilience hubs.
What: A measure of how a facility
supports safe, convenient, and
pleasant access to people and
places.
Why: Facilities with greater
walkability have higher potential
to be resilience hubs.
Heat Health Action Index (HHAI)
What: Statistically weighted result
of aggregated social, health, and
environmental indicators,
intended to represent overall heat
vulnerability.
Why: Areas with greater heat
vulnerability have higher potential
for resilience hubs.
Healthy Places Index (HPI)
What: Combines 25 community
characteristics, like access to
healthcare, housing, and education
into a single indexed score.
Why: Areas with less health equity
have higher potential for resilience
hubs.
Gathering Space & Existing Solar
What: Indicates if a facility a)
provides community services in a
conditioned space and b) has existing
photovoltaic technology.
Why: Existing community gathering
spaces with existing solar are ideal
resilience hub locations.
Electric Grid Outage History
What: An aggregated average of
annual outage duration and outage
frequency scores for a facility’s
circuit from 2018-2021.
Why: Areas with more frequent
and longer outages have higher
potential for resilience hubs.
0.1 miles to the nearest
transit station
Senior Center + Annex Building: Current Standings
Facility Characteristics
Facility Size Year Built Roof Age Primary
Function
Existing Solar &
Backup Power Supply
Resilience
Designation
20,700 sq ft 1985 1 year old Multi-purpose/
office
Existing backup diesel
generator (100KW/
125KVA, 120/208V )
Existing cooling center
(senior center)
0.2 miles to the
nearest park
0.7 miles to the
nearest school
Facility data was provided to SoCalREN by Irwindale in August 2022.
Tree Canopy occupies 10% of land
8% lower than LA County average of 18%
Winark Circuit (12V) - 397 customers served
Senior Center + Annex Building: Energy Use and Reliability
57.15 Minutes
Citywide: 136.75
minutes
0.28 Outage
Citywide: 1.05
outages
208,600
kWh
Annual Electric
Usage 2,340
therms
Annual Natural
Gas Usage
45 & 35
kW
Peak
Demand 81.8
kBtu/sq ft
Energy Use
Intensity
I. Energy Profile II. Electric Grid Reliability
How Reliable is the Circuit?
Electric power system reliability is something that is routinely measured and reported by electric utilities and typically falls into two categories: outage duration and outage frequency.
Electric Utility Account Details
Utility
Rate Rate Details Demand Response
Community Choice
Aggregation
TOU-GS2-E
Demand between 20 - 200 kW;
Option E has lower Time-Related and
Facilities-Related Demand charges but
higher energy charges per kWh.
No No
$51,600
Annual
Energy Cost
Amount of time the avg.
customer experienced power
outages or interruptions
in a given year.
# of times the avg. customer
experienced a “sustained
outage” (longer than 5
minutes) in a given year.
1.00 Outage
Citywide: 1.10
outages
The circuit serving this
facility experienced the
most “sustained outages” in
2018.
Outage Duration Outage Frequency Peak Frequency
Senior Center + Annex Building: DERs Potential
IV. Proposed Benefits
90 kW
Your recommended solar installation size
12 hours
Desired off grid/hours of autonomy
133 kWh
Your recommended battery capacity
22 kW
Your recommended battery power
The following recommendations are based on the National Renewable Energy Laboratory (NREL) REopt tool.
III. Distributed Energy Resources (DERs)
FINANCIAL ESTIMATES
$32,671
Potential Life Cycle
Savings
(25 Years)
59%
Annual
Renewable
Energy
$211,636
Total Upfront
Capital Cost Before
Incentives
59%
CO2 Emission
Reduction
Note: This is a high-level review of the facility using NREL’s REopt and includes a number of assumptions. A deeper analysis is highly recommended before committing to moving forward with a solar PV and battery storage project. This evaluation assumes 10% energy savings through efficiency measures. 50%
Critical Load
Supported This system sustains the 50% critical load during the specified outage period, from September 20 at 4 pm to September 21 at 4 am.
0.1 miles to the nearest
transit station
Library + Dan Diaz Recreation Center: Current Standings Facility Characteristics
Facility Size Year Built Roof Age Primary
Function
Existing Solar &
Backup Power Supply Resilience Designation
22,900 sq ft 1970s Library: 8 years old;
Rec Ctr: unknown
Library and
recreation center
Existing backup diesel
generator (8KV)
Rec Ctr: Emergency
Operations
0 miles to the
nearest park
0.7 miles to the
nearest school
Facility data was provided to SoCalREN by Irwindale in August 2022.
Tree Canopy occupies 10% of land
8% lower than LA County average of 18%
Library + Dan Diaz Recreation Center: Energy Use and Reliability 235,000
kWh
Annual Electric
Usage 14,150
therms
Annual Natural
Gas Usage
77 kW
Peak
Demand 756.6
kBtu/sq ft
Energy Use
Intensity
I. Energy Profile II. Electric Grid Reliability
How Reliable is the Circuit?
Electric power system reliability is something that is routinely measured and reported by electric utilities and typically falls into two categories: outage duration and outage frequency. $66,100
Annual
Energy Cost
Amount of time the avg.
customer experienced power
outages or interruptions
in a given year.
# of times the avg. customer
experienced a “sustained
outage” (longer than 5
minutes) in a given year.
The circuit serving this
facility experienced the
most “sustained outages” in
2018.
Outage Duration Outage Frequency Peak Frequency
Electric Utility Account Details
Utility
Rate Rate Details Demand Response
Community Choice
Aggregation
TOU-GS2-D
Demand between 20 - 200 kW;
Option D has higher Time-Related and
Facilities-Related Demand charges but
lower energy charges per kWh.
No No
Winark Circuit (12V) - 397 customers served
57.15 Minutes
Citywide: 136.75
minutes
0.28 Outage
Citywide: 1.05
outages
1.00 Outage
Citywide: 1.10
outages
Library + Dan Diaz Recreation Center: DERs Potential
IV. Proposed Benefits
111 kW
Your recommended solar installation size
12 hours
Desired off grid/hours of autonomy
131 kWh
Your recommended battery capacity
24 kW
Your recommended battery power
The following recommendations are based on the National Renewable Energy Laboratory (NREL) REopt tool.
III. Distributed Energy Resources (DERs)
FINANCIAL ESTIMATES
$94,700
Potential Life Cycle
Savings
(25 Years)
68%
Annual
Renewable
Energy
$246,100
Total Upfront
Capital Cost Before
Incentives
68%
CO2 Emission
Reduction
Note: This is a high-level review of the facility using NREL’s REopt and includes a number of assumptions. A deeper analysis is highly recommended before committing to moving forward with a solar PV and battery storage project. This evaluation assumes 10% energy savings through efficiency measures. 50%
Critical Load
Supported This system sustains the 50% critical load during the specified outage period, from September 20 at 4 pm to September 21 at 4 am.
Next Steps
I. Recommendation One
Agency Energy Champion to review report findings with
additional internal agency stakeholders to further discuss agency priorities, project feasibility, and other key
considerations.
II. Recommendation Two
Following internal discussions, Agency to solicit input from community stakeholders to understand priorities, assist in guiding site selection, and build capacity for resilience concepts within the community.
III. Recommendation Three
Following outreach and feedback collection, Agency to
coordinate with SoCalREN, your local Council of
Governments, and other Community-Based Organizations
for continued support of energy resilience project
development and planning.
Appendix
● Agency Profile
○ Data USA, https://datausa.io/
○ Healthy Places Index, https://www.healthyplacesindex.org/ ○ CalEnviroScreen 4.0, https://oehha.ca.gov/calenviroscreen/report/calenviroscreen-40 ● Facility Ranking
○ Healthy Places Index - Public Health of Southern California, https://www.healthyplacesindex.org/
○ Heat Health Action Index - California Heat Assessment Tool, https://www.cal-heat.org/ ○ Walkability - Walk Score, https://www.walkscore.com/
○ Electric Grid Outage History - SCE Reliability Reports, https://www.sce.com/outage-center/reliability-reports
○ Pollution Burden - CalEnviroScreen 4.0,
https://experience.arcgis.com/experience/ed5953d89038431dbf4f22ab9abfe40d/page/In dicators/?data_id=widget_306_output_0%3A0&views=Pollution-Burden ● DERs Potential
○ National Renewable Energy Lab’s REopt tool, https://reopt.nrel.gov/ ● Analysis periods for electricity and natural gas results are as follows:
○ Electricity: January 2021 - December 2021
○ Natural Gas: January 2021 - December 2021
● Utility consumption billing data used in this analysis were derived from SCE electric tariffs and SCG gas tariffs.
● In some cases, multiple meters were associated with a single facility or asset type. For such facilities, to generate estimates of facility-wide energy use, energy usage and cost values were aggregated by summing energy usage and cost values for each day in the analysis period.
Data Sources & Indices
Agency Data
Project Summary
The City of Irwindale has been actively engaged in the Southern California Regional Energy Network (SoCalREN) Public Agency Programs’ Energy Resilience Action Plan (ERAP) Program. The main objective of the ERAP Program is to provide Irwindale with a roadmap for near-term to long-term energy resilience strategies. Throughout the development process, we've conducted numerous discussions regarding city facilities that serve as critical infrastructure and/or could potentially serve as a community resilience center/hub. We've sought feedback from our dedicated city staff and from community members through extensive community outreach efforts, culminating in on-site energy audits at facilities of interest. The measures identified in this Initial Measures List (IML) will be integrated into the final ERAP report and provide the city with actionable recommendations.
Audit Scope
Site audits were conducted on May 16th, 2024 which yielded an initial list of energy efficiency and resilience measures. TRC Companies conducted the site visits and subsequent energy efficiency measure identification with funding from the SoCalREN Public Agency Programs, a ratepayer-funded program under the auspices of the California Public Utilities Commission (CPUC) and administered by Los Angeles County. Identification of energy resilience and Distributed Energy Resources (DERs) measures were funded by Los Angeles County's Energy Efficiency and Conservation Block Grant Program (EECBG) funding.
The site visits included:
Library + Dan Diaz Recreation Center
Senior Center + Annex Building
City Hall + Police Department
New Library (to be finished by 2026)
Presented By Jazmine Dahi 09/19/2024
Site 1: Library + Dan Diaz Recreation Center
Energy Efficiency Opportunities
Library + Dan Diaz Recreation Center
# Energy Efficiency Measure
EUL
(yrs)
Electric
Energy
Impacts
(kWh/yr)
Electric
Cost
Impacts
($/yr)
Gas
Energy
Impacts
(therm/yr)
Gas Cost
Impacts
($/yr)
Gross
Project
Cost ($)
Simple
Payback
Period (yrs)
Incentive
($)
Incentive Program
1 1 Flat Panel LED Lighting Throughout 12 22,796 $7,018 -91 -$181 $56,991 7.7 $4,559 SSP Custom 2 Lighting Occupancy Sensors 10 4,559 $1,404 -18 -$36 $7,000 4.5 $912 SSP Custom 3 Replace (1) 100 & (1) 50 Gallon Natural
Gas Storage Water Heaters with Heat
Pump Water Heaters
15 -3,309 -$1,019 299 $592 $44,630 >20, 0 $7,290-$44,639 SSP Deemed TOTALS 24,047 $7,403 190 $375 $108,621 $12,761-$50,101
1 Incentive program listed reflects the program with the highest available incentive for each measure Presented By Jazmine Dahi 09/19/2024
Energy Resilience Opportunities
Library + Dan Diaz Recreation Center
#
Energy
Resilience
Measure
Meter Number EUL (yrs)
Year-1
Electric
Generatio
n (kWh/yr)
Hours of
Autonomy
(Critical
Power 100%)
Annual
CO2
Avoided
(MT
CO2e)
Year-1
Electric
Cost
Savings
($/yr)
$ / Watt
Solar
$ / kWh
Battery
Gross
Project
Cost
($)
Simple
Payback
Period
(yrs)
Incentive
($)
Incentive
Program2
1 PV (Photovoltaic) 259000-025346 15 73,094 1068 20 $14,176.01 $5.09 $246,000 12 $73,800 Investment
Tax Credit
(ITC)
Base credit of
30%
2 BEES (Battery
Energy Storage
System)
259000-025346 10 - 1 0 $2,450.45 $1,210.00 $182,000 >20 $127,500 Self-Generatio
n Incentive
Program
(SGIP)
Equity rebate
of $850/kwH
3 PV+BEES 259000-025346 15 73,094 1319 20 $21,490.43 $5.09, $1,210 $428,000 11 $201,300 ITC and SGIP
2 Incentive program listed reflects the program with the highest available incentive for each measure Presented By Jazmine Dahi 09/19/2024
Water Efficiency Opportunities
Library + Dan Diaz Recreation Center
# Water Efficiency
Measure
Water End
Use
EUL
(yrs)
Number
of
Fixtures
Water
Savings
(gal/yr)
Water
Cost
Savings
($/yr)
Electric
Savings
(kWh/yr)
Electric
Cost
Saving
s ($/yr)
Gross
Project
Cost
($)
Simple
Payback
Period
(yrs)
Incentive
($)
Incentive Program3
1 Install faucet
aerators on sinks to
reduce hot water
usage
Domestic/
restroom 7 14 3,159 $17 212.8 $66 $683 5 $266 SSP Deemed 2 Low flow toilets Domestic/
restroom 20 10 13,760 $73 - - $3,500 48 - -
3 Low flow urinals Domestic/
restroom 20 6 2,477 $13 - - $2,100 >20 - -
TOTALS 30 19,396 $103 212.8 $66 $6,283 $266
3 Incentive program listed reflects the program with the highest available incentive for each measure Presented By Jazmine Dahi 09/19/2024
Electric Vehicle Infrastructure Opportunities
Library + Dan Diaz Recreation Center
#
EV Charger
Type
EV Charger
Make and
Manufacturer
EUL (yrs)
Number
of
Charging
Ports
Avoided
GHG
Emissions
Gallons
of Gas
saved
EV
Charging
kWh/yr
Estimated
Operational
Expenses
($/yr)
Estimated
Maintenance
Expenses
($/yr)
Estimated
Revenues
($/yr)
Gross
Project
Cost
($)
Incentive
($)
Net
Project
Cost
($)
Incentive
Program4
None
Identified
Estimated Cost of
Delay:
$29,334.43
per year
Estimated Lifetime
Energy Cost Savings :
5 $412,137.45
5 EV measures are not included in these calculations
4 Incentive program listed reflects the program with the highest available incentive for each measure Presented By Jazmine Dahi 09/19/2024
Site 2: City Hall and Police Department
Energy Efficiency Opportunities
City Hall and Police Department
# Energy Efficiency Measure
EUL
(yrs)
Electric
Energy
Impacts
(kWh/yr)
Electric
Cost
Impacts
($/yr)
Gas
Energy
Impacts
(therm/yr)
Gas Cost
Impacts
($/yr)
Gross
Project
Cost
($)
Simple
Payback
Period (yrs)
Incentive
($)
Incentive
Program6
1 Flat Panel LED Lighting
Throughout 12 37,501 $9,467 -150 -$350 $75,001 7.4 $7,500 SSP Custom 2 Lighting Occupancy Sensors 10 7,500 $1,893 -30 -$70 $8,000 3.6 $1,500 SSP Custom 3 Replace (1) 30 & (1) 75 Gallon
Natural Gas Storage Water
Heaters with Heat Pump Water
Heaters
15 -3,309 -$835 299 $698 $44,630 >20 $7,290-$44,630 SSP Deemed 4 Optimize HVAC Schedules
with Wireless T-Stats &
Programming
5 10,000 $2,524 91 $212 $3,500 .5 $2,000 SSP Custom
5 Circulating Block Heater 7 3,720 $939 - - $1,750 .9 $920 SSP Deemed TOTALS 55,412 $13,988 210 $489 $132,881 $19,210-$56,550 6 Incentive program listed reflects the program with the highest available incentive for each measure Presented By Jazmine Dahi 09/19/2024
Energy Resilience Opportunities
City Hall and Police Department
#
Energy
Resilience
Measure
Meter Number
EUL
(yrs)
Year-1
Electric
Generation
(kWh/yr)
Hours of
Autonomy
(Critical
Power 100%)
Annual
CO2
Avoided
(MT CO2e)
Year-1
Electric
Cost
Impacts
($/yr)
$ / Watt
Solar
$ / kWh
Battery
Gross
Project
Cost
($)
Simple
Payback
Period
(yrs)
Incentive
($)
Incentive
Program7
1 PV (Photovoltaic)
256000-168129
222010-052359
223000-008857
255000-005444
15 96,181 4 27 $18,169.90 $4.30 $239,000 9 $71,700
Investment Tax
Credit (ITC)
Base credit of
30%
2 BEES (Battery
Energy Storage
System)
256000-168129
222010-052359
223000-008857
255000-005444
10 - - 0 $5,411.95 $1,120.00 $369,000 16 $280,500
Self-Generation
Incentive
Program
(SGIP)
Equity rebate of
$850/kwH
3 PV+BEES
256000-168129
222010-052359
223000-008857
255000-005444
10 96,181 245 27 $23,377.32 $4.30 ,
$1120 $607,000 11 $352,200 ITC and SGIP
7 Incentive program listed reflects the program with the highest available incentive for each measure Presented By Jazmine Dahi 09/19/2024
Water Efficiency Opportunities
City Hall and Police Department
# Water Efficiency
Measure
Water End
Use
EUL
(yrs)
Number
of
Fixtures
Water
Savings
(gal/yr)
Water
Cost
Savings
($/yr)
Electric
Savings
(kWh/yr)
Electric
Cost
Savings
($/yr)
Gross
Project
Cost
($)
Simple
Payback
Period
(yrs)
Incentive
($)
Incentive Program8
1 Install faucet aerators
on sinks to reduce hot
water usage
Domestic/
restroom 7 17 3,159 $17 259 $65 $830 6 $323 SSP Deemed
2 Low flow toilets Domestic/
restroom 20 15 20,640 $109 - - $5,250 >20 - None
3 Low flow urinals Domestic/
restroom 20 7 2,890 $15 - - $2,450 >20 - None
TOTALS 26,588 $141 259 $65 $8,530 $323
8 Incentive program listed reflects the program with the highest available incentive for each measure Presented By Jazmine Dahi 09/19/2024
Electric Vehicle Infrastructure Opportunities
City Hall and Police Department
#
EV
Charger
Type
EV Charger
Make and
Manufacturer
EUL
(yrs)
Number
of
Charging
Ports
Avoided
GHG
Emissions
Gallons
of Gas
saved
EV
Charging
kWh/yr
Estimated
Operational
Expenses
($/yr)
Estimated
Maintenance
Expenses
($/yr)
Estimated
Revenues
($/yr)
Gross
Project
Cost
($)
Incentive
($)
Net
Project
Cost
($)
Incentive Program9
1 Level 2 -
240V 7.7kW
(Dual Port)1
Tellus Power
UP160J 10 4 13.876 1,150 13,049 $5,556 $1,664 $3,960 $89,862 $16,110 $73,752 Alternative Fuel
Infrastructure - 30%
credit (max $100k)
SCE Charge Ready
Program - Charging
Infrastructure and
Rebate Program
Maximum of $2,900
per port
Estimated Cost of
Delay:
$20,148.95
per year
Estimated Lifetime
Energy Cost Savings :
10 $201,764.50
10 EV measures are not included in these calculations
9 Incentive program listed reflects the program with the highest available incentive for each measure Presented By Jazmine Dahi 09/19/2024
Site 3: Senior Center and Annex
Energy Efficiency Opportunities
Senior Center and Annex
#
Energy Efficiency
Measure
EUL
(yrs)
Electric
Energy
Impacts
(kWh/yr)
Electric
Cost
Impacts
($/yr)
Gas
Energy
Impacts
(therm/yr)
Gas Cost
Impacts
($/yr)
Gross
Project
Cost
($)
Simple
Payback
Period
(yrs)
Incentive
($)
Incentive
Program11
1 Flat Panel LED Lighting
Throughout 12 26,424 $8,160 -106 -$268 $66,061 7.7 $5,285 SSP Custom 2 Lighting Occupancy
Sensors 10 5,285 $1,632 -21 -$54 $8,000 4.4 $1,057 SSP Custom 3 Circulating Block Heater 7 3,720 $1,149 - - $1,750 0.7 $920 SSP Deemed 4 Replace (1) 100 & (1) 80
Gallon Natural Gas
Storage Water Heaters
with Heat Pump Water
Heaters
15 -4,688 -$1,448 398 $1,011 $69,634 0->20 $7,480- $69,634 SSP Deemed TOTALS 30,741 $9,493 271 $1,225 $145,445 $14,742-$76,896 11 Incentive program listed reflects the program with the highest available incentive for each measure Presented By Jazmine Dahi 09/19/2024
Energy Resilience Opportunities
Senior Center and Annex
#
Energy
Resilience
Measure
Meter Number
EUL
(yrs)
Year-1
Electric
Generation
(kWh/yr)
Hours of
Autonomy
(Critical
Power
100%)
Annual
CO2
Avoided
(MT
CO2e)
Year-1
Electric
Cost
Impacts
($/yr)
$ / Watt
Solar
$ / kWh
Battery
Gross
Project
Cost
($)
Simple
Payback
Period
(yrs)
Incentive
($)
Incentive Program
12 1 PV (Photovoltaic) 259000-074774
259000-018894 15 30,822 24 9 $7,515.69 $5.08 $90,000 8 $27,000 Investment Tax
Credit (ITC)
Base credit of 30
2 BEES (Battery
Energy Storage
System)
259000-074774
259000-018894 10 - - - $4,009.82 $1,630.00 $399,000 >20 $208,250 Self-Generation
Incentive Program
(SGIP)
Equity rebate of
$850/kwH
3 PV+BEES 259000-074774
259000-018894 15 30,822 250 9 $12,563.85 $5.08 , $1630 $488,000 >20 $235,250 ITC and SGIP 12 Incentive program listed reflects the program with the highest available incentive for each measure Presented By Jazmine Dahi 09/19/2024
Water Efficiency Opportunities
Senior Center and Annex
# Water Efficiency
Measure
Water End
Use
EUL
(yrs)
Number
of
Fixtures
Water
Savings
(gal/yr)
Water
Cost
Savings
($/yr)
Electric
Savings
(kWh/yr)
Electric
Cost
Savings
($/yr)
Gross
Project
Cost
($)
Simple
Payback
Period
(yrs)
Incentive
($)
Incentive Program13
1 Install faucet
aerators on sinks to
reduce hot water
usage
Domestic/
restroom 7 13 3,159 $17 197.6 $61 $634 5 $247 SSP Deemed 2 Low flow toilets Domestic/
restroom 20 10 13,760 $73 - - $3,500 >20 - -
3 Low flow urinals Domestic/
restroom 6 3 1,238 $7 - - $1,050 >20 - -
TOTALS 26 18,157 $96 197.6 $61 $5,184 $247
13 Incentive program listed reflects the program with the highest available incentive for each measure Presented By Jazmine Dahi 09/19/2024
Electric Vehicle Infrastructure Opportunities
Senior Center and Annex
#
EV
Charger
Type
EV Charger
Make and
Manufacturer
EUL
(yrs)
Number
of
Charging
Ports
Avoided
GHG
Emission
s
Gallons
of Gas
saved
EV
Charging
kWh/yr
Estimated
Operational
Expenses
($/yr)
Estimated
Maintenance
Expenses
($/yr)
Estimated
Revenues
($/yr)
Gross
Project
Cost
($)
Incentive
($)
Net
Project
Cost
($)
Incentive
Program14
1 Level 2 -
240V
7.7kW
(Dual
Port)1
Tellus Power
UP160J 10 4 13.876 1,150 13,049 $6,404 $1,664 $3,960 $89,862 $16,110 $74,490
Alternative Fuel
Infrastructure -
30% credit (max
$100k)
SCE Charge
Ready Program
- Charging
Infrastructure
and Rebate
Program
Maximum of
$2,900 per port
Estimated Cost of
Delay:
$22,525.45
per year
Estimated Lifetime
Energy Cost Savings :
15 $294,891.95
15 EV measures are not included in these calculations
14 Incentive program listed reflects the program with the highest available incentive for each measure Presented By Jazmine Dahi 09/19/2024
Site 4: New Library
PV and BESS measure recommendations pending new library plans Presented By Jazmine Dahi 09/19/2024
Next Steps
Review Initial Measures List and select preferred measures Receive full ERAP Report
Discuss steps for agency approval (council or board preferred) of ERAP Report Presented By Jazmine Dahi 09/19/2024
Item #19.I.
Date: March 12, 2025
To: Honorable Mayor and Members of the City Council
From: Julian A. Miranda, City Manager
Issue: Approval of Lease of City's Water Production Rights for FY2024/2025 City Manager's Recommendation:
Approve and authorize the City Manager to sign the First Extension of Temporary Assignment or Lease of Water Rights with Valley County Water District for Fiscal Year 2024/2025.
Administrative Action:
Submitted by:
Elizabeth Rodriguez, Public Services Director
Prepared by:
Aundrea Butler, Management Analyst
Reviewed by:
Adrian R. Guerra, City Attorney
Kambiz Borhani, Finance Director / City Treasurer
Approved by:
Julian A. Miranda, City Manager
Background and Analysis:
The City of Irwindale (“City”) does not need its 285.38-acre feet of water production rights for FY 2024/2025. On February 8, 2024, staff issued a Notice to Bid to the following six water companies:
1. California Domestic Water Company 4. San Gabriel Valley Water Company
2. City of Azusa Light & Water 5. Valley County Water District
3. City of Arcadia 6. Valley View Mutual Water Co.
On March 4, 2024, staff received two bid proposals from the following water companies:
Water Companies Price Per AF Total Amount of Lease
Valley County Water District $916.00 $261,408.08
San Gabriel Valley Water Company $905.40 $258,383.05
Valley County Water District offered to pay 91.05% of $1,006 per acre-feet, which was the cost that the Main San Gabriel Basin Watermaster (“Watermaster”) charges for cyclic storage purchases to offset replacement water obligations for FY 2023/2024. At the March 13, 2024 City Council Meeting, City Council approved and authorized the City Manager to enter into a one -year lease for the temporary assignment of the City’s water production rights for FY 2023/2024 with Valley County Water District with the option of two (2), one-year extensions.
On February 20, 2025, the city received a letter from Valley County Water District requesting to extend the lease for FY 2024/2025 at the same rate of $916 per acre-feet, for a total of $261,408.08. This is the first of the two (2), twelve-month extensions. Staff recommends the temporary water lease be extended to Valley County Water District.
The First Extension to the Lease of Water Rights form is attached and subject to approval to form by the City Attorney.
Adoption of this lease approves and sets forth the terms of the water productions rights lease, and is exempt from the California Environmental Quality Act (“CEQA”) under Section 15061(b)(1) of the CEQA Guidelines, which provides that a project is exempt by CEQA if the project is exempt by Statute (see e.g. Article 18, commencing with Section 15260). Per Section 15282 (u) of the CEQA Guidelines, the lease of the water rights is exempt as set forth in Section 1729 of the Water Code. Therefore, adoption of this lease is not subject to CEQA.
Fiscal Impact:
The one-year lease of the City’s water production rights will result in $261,408.08 in revenues to the City’s General Fund.
Attachments:
1. Valley County Water District's Extention Letter
2. Valley County Water District - Lease of Water Rights - FORM
01005.0001/776767.1
FIRST EXTENSION OF TEMPORARY ASSIGNMENT OR LEASE OF WATER RIGHT For a valuable consideration, receipt of which is hereby acknowledged, City of Irwindale (“Assignor”) does hereby assign and transfer to Valley County Water District , (“Assignee”) commencing on July 1, 2024 and terminating June 30, 2025 , on the following water right(s):
(Check the following appropriate category)
X Production Right 285.38 AF Integrated Production
Prescriptive Pumping Right AF Carryover Right __________AF Base Annual Diversion Right AF
Adjudicated to Assignor or his predecessor in the Judgement in the case of “Upper San Gabriel Valley Municipal Water District, v. City of Alhambra, et al,” Los Angeles Superior Court No. 924128.
Said assignment is made upon condition that:
(1) Assignee shall exercise said right on behalf of Assignor for the period described hereinabove and the first water produced by Assignee from the Relevant Watershed of the Main San Gabriel Basin after the date hereof shall be that produced hereunder;
(2) Assignee shall put all waters utilized pursuant to said transfer to reasonable beneficial use; and (3) Assignee shall pay all Watermaster assessments on account of the water production hereby assigned or leased.
The total lease amount of $261,408.08 will be paid by Valley County Water District to the City of Irwindale within 30 days from the Main San Gabriel Basin Watermaster’s approval of the lease agreement. Through the first Temporary Assignment and Lease Agreement entered into by the Parties on May 13, 2024, the City reserved the right to extend the lease of water rights to the Lessee for two (2), twelve (12) month periods with approval from City Council at the rate of 90% of the cost that the Main San Gabriel Basin Watermaster charges for cyclic storage purchases to offset replacement water obligations for FY2024/2025. Through this First Extension, the City is exercising the first of the two (2), twelve (12) month extensions.
Dated: ______________ Dated: ______________
ASSIGNEE ASSIGNOR
Valley County Water District City of Irwindale
Jose Martinez, General Manager Julian A. Miranda, City Manager Signature Signature
Name of Designee (of Assignee) to receive Name of Designee (of Assignor) to receive service of Processes and Notices: service of Processes and Notices:
Jose Martinez, General Manager Julian A. Miranda, City Manager 5121 Lante St. 5050 N. Irwindale Avenue
Baldwin Park, CA 91706 Irwindale, CA 91706
Tel. No.: 626/338-7301 Tel. No.: 626/430-2217
To be executed by both Assignee and Assignor and, if separately requested by Watermaster, be accompanied by a map of the service area where the water was used by Assignor and a map of the service area where the water is intended to be used by the Assignee. (Have the appropriate individual(s) or corporate attached acknowledges completed as part of the temporary transfer.) A TRUE COPY HEREOF MUST BE FILED WITH WATERMASTER WITHIN 15 DAYS OF EXECUTION (To be accompanied by completed “Stipulation Re Intervention After Judgement” if Assignee is not a party to the Judgement) X
Item #19.J.
Date: March 12, 2025
To: Honorable Mayor and Members of the City Council
From: Julian A. Miranda, City Manager
Issue: Declaration of Surplus Vehicles, Equipment, and Miscellaneous Items City Manager's Recommendation:
Adopt Resolution No. 2025-22-3610 entitled: “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
IRWINDALE DELCARING VEHICLES, EQUIPMENT, AND MISCELLANEOUS ITEMS AS SURPLUS AND AUTHORIZING DISPOSITION OF THE SURPLUS VEHICLES, EQUIPMENT, AND MISCELLANEOUS ITEMS”.
Administrative Action:
Submitted by:
Elizabeth Rodriguez, Public Services Director
Prepared by:
Aundrea Butler, Management Analyst
Reviewed by:
Adrian R. Guerra, City Attorney
Kambiz Borhani, Finance Director / City Treasurer
Approved by:
Julian A. Miranda, City Manager
Background and Analysis:
Staff requests the Council determine the Public Services Maintenance and Police Department listed vehicles, equipment, and miscellaneous items as surplus equipment, and authorize the City Manager or his designee to dispose of these vehicles, equipment, and miscellaneous items in accordance with Irwindale Section 3.44.150 of the Municipal Code through auction or to be scrapped.
The fleet vehicles listed below have been retired from service. It has been the city’s policy to dispose of vehicles after they have exceeded their life expectancy, reached a point where repairs are cost prohibitive or if the vehicle no longer serves a purpose. Generally, surplus vehicles are used as city pool vehicles or disposed of through a public auction service.
The vehicles to be declared surplus and disposed of are as follows (collectively, referred to as “Vehicles”):
VEHICLE/EQUIPMENT/MISC. VEHICLE # VIN OR SERIAL #
1999 Ford F350 Super Cab Paint Truck PW106 1FDWF36S6XED06163 2002 Dodge Ram 1500 Quad Cab PW112 3D7HA18N82G172822
2003 Super Duty Ford F550 Lift Truck PW105 1FDAF56P83ED73794 2006 Dodge Charger SE PW143 2B3KA43H76H511211
2008 Chevrolet 2500 Silverado PW109 1GCHC23K48F190848
Concrete Mixer WC-62 N/A Ji-751296
2002 John Deere Gator 4x2 PW115 W004X2X063215
2005 Texas Bragg Water Dog 1000 Gal PW124 17XFJ102951058560 Ford New Holland 545D Tractor PW113 D7194431
2007 Wanco Message Board PW123 5F12S121X71005742
2008 Wanco Message Board PW122 5F12S121981000968
2008 Wanco Message Board PW121 5F12S121381000996
2008 Wanco Message Board PW120 5F12S121X81000994
Old Mining Room Shelving N/A N/A
Pitney Bowes Postage Meter 928 Feeder#6006756;
PSD#0345156
2011 Dodge Charger (License Plate #1376623) 157 2B3CL1CT8BH600846 2012 Dodge Charger (License Plate #1088752) 162 2C3CDXAT8CH287806 2012 Dodge Charger (License Plate #1088751) 163 2C3CDXAT7CH287831 2015 Dodge Charger (License Plate #1429315) 169 2C3CDXAT9FH883785 2016 Dodge Charger (License Plate #7TVK038) 170 2C3CDXCT6GH160068 2017 Dodge Charger (License Plate #1464449) 174 2C3CDXAT7HH657098 The 2011 Dodge Charger (License Plate #1367662) Police Vehicle #158 with VIN #2B3CL1CT0BH600162 is being transferred over to the Public Services Department/Fleet Maintenance.
The Vehicles have mechanical needs, due to mileage and age that are cost prohibitive to repair or are no longer used for their intended purpose. The Vehicles will be disposed of in the coming weeks through our auction service provider.
Fiscal Impact:
There is no fiscal impact on the General Fund. Some proceeds will be received from the sale or scrap of these vehicles; however, this amount is expected to be nominal. Any proceeds received will be credited back to the source fund used when the vehicles were purchased.
Attachments:
1. Declaration of Surplus Vehicles & Miscellaneous Items - RESOLUTION(1057368.1)
01005.0001/1057368.1 Resolution No. 2025-22-3610
RESOLUTION NO. 2025-22-3610
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IRWINDALE DELCARING
VEHICLES, EQUIPMENT, AND MISCELLANEOUS ITEMS AS SURPLUS AND
AUTHORIZING DISPOSITION OF THE SURPLUS VEHICLES, EQUIPMENT,
AND MISCELLANEOUS ITEMS
WHEREAS, staff requests that City Council declare Exhibit “A” as surplus vehicles, equipment, and miscellaneous items (collectively, referred to as “Vehicles”) and approve the disposal of these Vehicles; and
WHEREAS, the Vehicles have exceeded their life expectancy, reached a point where repairs are cost prohibitive or the Vehicle no longer serves a purpose; and WHEREAS, it is the City’s practice to dispose of surplus vehicles after they have exceeded their life expectancy or they reach a point where repairs are cost prohibitive as provided in Section 3.44.150 of the Irwindale Municipal Code, Disposition of Surplus Supplies and Equipment; and
WHEREAS, paragraph B of IMC 3.44.150 provides that: “Such items so declared to be surplus shall be offered for sale on a competitive bid basis. Bids may be solicited by written request, telephone, fax machine or by public auction, by use of an auction service, by advertisement in any newspaper or magazine, or by any combination of such methods the Irwindale Municipal Code Section 3.44.150 authorizes the sale, auction or transfer for surplus property to another government agency."
NOW, THEREFORE, the City Council of the City of Irwindale, California, resolves, determines and orders as follows:
SECTION 1. The foregoing recitals are true and correct, and incorporated herein by this reference.
SECTION 2. It is in the best interest of the City to declare as surplus and dispose of the Vehicles through means appropriate as stated in IMC 3.44.150. Pursuant to Paragraph B of IMC
3.44.150, the City Council declares Exhibit “A” as surplus, and authorizes staff to send the Vehicles to the City’s contracted auction service provider for public auction or to be scrapped.
SECTION 3. The Chief Deputy City Clerk shall attest to the adoption of this resolution which shall, in turn, have immediate effect.
PASSED, APPROVED AND ADOPTED this 12th day of March, 2025. ______________________
Resolution No. 2025-22-3610
Larry G. Burrola, Mayor
ATTEST:
________________________
Laura Nieto,
Chief Deputy City Clerk
STATE OF CALIFORNIA }
COUNTY OF LOS ANGELES } ss.
CITY OF IRWINDALE }
I, Laura Nieto, Chief Deputy City Clerk of the City of Irwindale, do hereby certify that the foregoing Resolution No. 2025-22-3610 was duly adopted by the City Council of the City of Irwindale at a regular meeting thereof held on the 12th day of March 2025, by the following vote:
Councilmembers:
NOES: Councilmembers: None
ABSTAIN: Councilmembers: None
ABSENT: Councilmembers: None
______________________
Laura Nieto
Chief Deputy City Clerk
01005.0001/1057368.1 Resolution No. 2025-22-3610
EXHIBIT A
PUBLIC SERVICES MAINTENANCE SURPLUS VEHICLES, EQUIPMENT, AND MISCELLANEOUS ITEMS.
VEHICLE/EQUIPMENT/MISC. VEHICLE # VIN OR SERIAL #
1999 Ford F350 Super Cab Paint Truck PW106 1FDWF36S6XED06163 2002 Dodge Ram 1500 Quad Cab PW112 3D7HA18N82G172822
2003 Super Duty Ford F550 Lift Truck PW105 1FDAF56P83ED73794 2006 Dodge Charger SE PW143 2B3KA43H76H511211
2008 Chevrolet 2500 Silverado PW109 1GCHC23K48F190848
Concrete Mixer WC-62 N/A Ji-751296
2002 John Deere Gator 4x2 PW115 W004X2X063215
2005 Texas Bragg Water Dog 1000 Gal PW124 17XFJ102951058560 Ford New Holland 545D Tractor PW113 D7194431
2007 Wanco Message Board PW123 5F12S121X71005742
2008 Wanco Message Board PW122 5F12S121981000968
2008 Wanco Message Board PW121 5F12S121381000996
2008 Wanco Message Board PW120 5F12S121X81000994
Old Mining Room Shelving N/A N/A
Pitney Bowes Postage Meter 928 Feeder#6006756;
PSD#0345156
2011 Dodge Charger (License Plate #1376623) 157 2B3CL1CT8BH600846 2012 Dodge Charger (License Plate #1088752) 162 2C3CDXAT8CH287806 2012 Dodge Charger (License Plate #1088751) 163 2C3CDXAT7CH287831 2015 Dodge Charger (License Plate #1429315) 169 2C3CDXAT9FH883785 2016 Dodge Charger (License Plate #7TVK038) 170 2C3CDXCT6GH160068 2017 Dodge Charger (License Plate #1464449) 174 2C3CDXAT7HH657098 The 2011 Dodge Charger (License Plate #1367662) Police Vehicle #158 with a VIN #2B3CL1CT0BH600162 is being transferred over to the Public Services Department/Fleet Maintenance.
Item #19.K.
Date: March 12, 2025
To: Honorable Mayor and Members of the City Council
From: Julian A. Miranda, City Manager
Issue: Approve Contract Extension to the 4th of July Fireworks Spectacular Show City Manager's Recommendation:
Approve and authorize the City Manager to sign the contract extension for the July 4th Fireworks Spectacular Show.
Administrative Action:
Submitted/Prepared by:
Elizabeth Rodriguez, Public Services Director
Reviewed by:
Adrian R. Guerra, City Attorney
Kambiz Borhani, Finance Director / City Treasurer
Approved by:
Julian A. Miranda, City Manager
Background and Analysis:
On April 27, 2022, the City Council approved Resolution No. 2022-38-3288, entitled, A Resolution of the City Council of the City of Irwindale, California, Waiving Formal Bidding Procedures Pursuant to
Irwindale Municipal Code Section 3.44.080(H), Authorizing the Issuance of a Purchase Order and Authorizing the City Manager to Enter into an Agreement with Pyro Spectaculars, Inc. to provide a 4th of July Fireworks Spectacular Show at the Housing Authority owned 10-acre Site on Allen Drive. The contract with Pyro Spectaculars, Inc. was a three-year approved contract agreement with set prices for each year and with an option for two (2) additional one (1) year terms, the cost of which shall not exceed 10% from year 2024 to 2025 and year 2025 to 2026.
Each year, there are two property owner approvals the City is required to obtain to hold the fireworks show on the Housing Authority Board 10-acre Site. Last year, staff was unable to obtain approval from the property owner adjacent to the Housing Authority Board 10-acre Site. As such, staff was required to reduce the height of the fireworks show and the sizes of the fireworks shells to ensure the adjacent property was not used as a fallout zone. Pyro Spectaculars, Inc. worked with City Staff to provide a longer show with smaller sized fireworks shells. Therefore, staff recommends moving forward with Pyro Spectaculars, Inc. as the firework company for this year’s show per the option for two (2) additional one (1) year terms, the cost of which shall not exceed 10% from year 2024 to 2025 and based on their knowledge of the site and requirements necessary to provide this firework show.
On March 12, 2025, the Housing Authority Board adopted Resolution No. 2025-02-146, authorizing and approving the use of the 10-acre Site for the 4th of July Fireworks Spectacular Show. The City was unable to receive approval from the adjacent private property owner to allow for encroachment into their property, which requires the City to have a longer fireworks show with smaller sized fireworks shells at this location.
Fiscal Impact:
The 2025 Fireworks show cost for 2025 is $36,500. The cost is covered annually by a sponsorship from Athens Services. Sufficient funding for this show is available from a donation made from Athens Services.
Attachments:
1. Signed Contract Agreement with Pyro Spectacular for the 4th of July Fireworks Show
2. Contract Extension with Pyro Spectacular for 4th of July Fireworks Show
Item #19.L.
Date: March 12, 2025
To: Honorable Mayor and Members of the City Council
From: Julian A. Miranda, City Manager
Issue: Award of as-needed civil engineering, subdivision map review, and land surveying services contract
City Manager's Recommendation:
Authorize the City Manager to execute an agreement with Coory Engineering for As-Needed Civil Engineering, Subdivision Map Review, and Land Surveying Services for an amount not-to-exceed $250,000.
Administrative Action:
Submitted / Prepared by:
Eddie Chan, Director of Engineer/Building Official
Reviewed by:
Adrian R. Guerra, City Attorney
Kambiz Borhani, Finance Director / City Treasurer
Approved by:
Julian A. Miranda, City Manager
Background and Analysis:
In January 2025, a Request for Proposals was advertised on PlanetBids for On-Call Civil Engineering, Subdivision Map Review, and Land Surveying Services. The purpose was to find a qualified consultant to perform engineering services and review pending and future project-based applications and submittals.
Applicants provide a deposit to the City for necessary engineering services and review as part of their project. The consultant providing services will be project-specific and compensated from the deposits collected from the respective project applicant.
The scope of services for these on-call or as-needed consulting services include, but is not limited to, the following:
• Civil Engineering plan check for land development projects and other Public Works Engineering CIP projects. Off-site Improvement plan checks shall include, but not be limited to Street Improvement, Traffic Signal Improvement, Landscape and Irrigation Improvement, Sewer Improvement, Offsite Drainage Improvement, and Streetlight Improvement. • Civil Engineering technical documents review for land development projects and other Public Works Engineering CIP projects. Technical documents for review shall include but not be limited to Sewer Area Study and Hydrology Report.
• Review subdivision map, lot line adjustment application, and related documents. • Perform land surveying services as directed by the Director of Engineering. This shall include but not be limited to boundary field surveys, setting up monuments and checking existing monuments, boundary surveys, conducting property records research, and construction staking.
• Prepare plats and legal descriptions and land survey documents as directed by the Director of Engineering.
• Provide full-service engineering and technical assistance to the City in its review of land development projects relating to sites that were once a mining or landfill site. The consultant shall possess mine reclamation & remediation and landfill expertise pertaining to the City’s Building Code and other regulatory requirements associated with the mining sites subject to or not subject to the Surface Mining and Reclamation Act of 1975 (SMARA) and Local Enforcement Agency (LEA).
On January 29, 2025, a Request for Proposals was advertised on PlanetBids with a final submission date for proposals of February 19, 2025, at 5:00pm. The City received (7) proposals with the following results:
Consultant Ranking
Coory Engineering 1
Transtech Engineers, Inc. 2
Willdan Engineering 3
KPFF, Inc. 4
Bureau Veritas North America, Inc. 5
Ladayu Consulting Group 6
Westland Group, Inc. 7
Irwindale Municipal Code (IMC) 3.44.020 Definition of “Services” exempts professional or other contractual services for which the procedure for procurement is specifically provided by law or approved city procedures or are in their nature unique and not subject to competition. The City has adopted a Purchasing Policy, which sets forth the procurement process for Professional Services. City staff have complied with Irwindale Purchasing Policy Section 5 Professional Consultant Selection requirements such that the contract is exempt from the centralized purchasing requirements of IMC Chapter 3.44, per IMC sections 3.44.060 and 3.44.080(D).
Staff evaluated each proposal received by ranking each consultant based on technical competency, project understanding, experience, staff qualifications, and assessment of existing contracts with other government agencies providing similar services. Coory Engineering was determined to be the most qualified firm with extensive experience in civil and land surveying engineering services. They consistently meet project deadlines and work within their allotted budget. The work product is accurate, credible and technically defensible.
Staff recommends the City Council approve and authorize the City Manager to execute an agreement with Coory Engineering for an on-call Civil Engineering, Subdivision Map Review, and Land Surveying Services for an amount not-to-exceed $250,000 per year.
The contract term shall be for two (2) years with an option to extend the contract for one (1) additional extended term of one (1) year. The total maximum contract term will be three (3) years for the contract.
The attached contract agreement has been reviewed and approved as to form by the City Attorney’s office.
Fiscal Impact:
None. Funding for this Agreement will be deducted from deposits provided to the City from a respective applicant of private development projects that are currently in the development application process and/or any future developments that apply.
Attachments:
1. CONTRA~1
01005.0006/1042604.1 1
AGREEMENT FOR CONTRACT SERVICES BY AND
BETWEEN THE CITY OF IRWINDALE AND COORY ENGINEERING
This AGREEMENT FOR CONTRACT SERVICES BY AND BETWEEN THE CITY OR IRWINDALE AND COORY ENGINEERING (herein “Agreement”) is made and entered into this 12th day of March, 2025 by and between the CITY OF IRWINDALE, a California charter city and municipal corporation (“City”) and Coory Engineering, 1718 N. Neville Street, Orange, CA 92865, (herein “Consultant”). City and Consultant are sometimes hereinafter individually referred to as “Party” and hereinafter collectively referred to as the “Parties.” NOW, THEREFORE, the Parties hereto agree as follows:
1. SERVICES OF CONSULTANT
1.1 Scope of Services. In compliance with all of the terms and conditions of this Agreement, Consultant shall perform the work or services set forth in the “Scope of Services” attached hereto as Exhibit “A” and incorporated herein by reference. Consultant warrants that it has the experience and ability to perform all work and services required hereunder and that it shall diligently perform such work and services in a professional and satisfactory manner.
1.2 Compliance With Law. All work and services rendered hereunder shall be provided in accordance with all ordinances, resolutions, statutes, rules, and regulations of the City and any Federal, State or local governmental agency of competent jurisdiction.
1.3 Licenses, Permits, Fees and Assessments. Consultant shall obtain at its sole cost and expense such licenses, permits, and approvals as may be required by law for the performance of the services required by the Agreement.
1.4 Special Requirements. Additional terms and conditions of this Agreement, if any, which are made a part hereof are set forth in the “Special Requirements” attached hereto as Exhibit “B” and incorporated herein by this reference. In the event of a conflict between the provisions of Exhibit “B” and any other provisions of this Agreement, the provisions of Exhibit “B” shall govern.
2. COMPENSATION
2.1 Contract Sum. For the services rendered pursuant to this Agreement, Consultant shall be compensated in accordance with the “Schedule of Compensation” attached hereto as Exhibit “C” and incorporated herein by this reference, but not exceeding the maximum contract amount of Two Hundred Fifty Thousand and 00/100 Dollars ($250,000.00) (“Contract Sum”).
2.2 Invoices. Each month Consultant shall furnish to City an original invoice for all work performed and expenses incurred during the preceding month in a form approved by City’s Director of Finance. By submitting an invoice for payment under this Agreement, Consultant is certifying compliance with all provisions of the Agreement. The invoice shall detail charges for all necessary and actual expenses by the following categories: labor (by sub-category),
01005.0006/1042604.1 -2-
travel, materials, equipment, supplies, and subcontractor contracts. Subcontractor charges shall also be detailed by such categories. Consultant shall not invoice City for any duplicate services performed by more than one person.
City shall independently review each invoice submitted by Consultant to determine whether the work performed and expenses incurred are in compliance with the provisions of this Agreement. Except as to any charges for work performed or expenses incurred by Consultant which are disputed by City, City will use its best efforts to cause Consultant to be paid within forty five (45) days of receipt of Consultant’s correct and undisputed invoice; however, Consultant acknowledges and agrees that due to City warrant run procedures, City cannot guarantee that payment will occur within this time period. In the event any charges or expenses are disputed by City, the original invoice shall be returned by City to Consultant for correction and resubmission.
Review and payment by City of any invoice provided by Consultant shall not constitute a waiver of any rights or remedies provided herein or any applicable law.
2.3 Additional Services. City shall have the right at any time during the performance of the services, without invalidating this Agreement, to order extra work beyond that specified in the Scope of Services or make changes by altering, adding to or deducting from said work. No such extra work may be undertaken unless a written order is first given by the Contract Officer to Consultant, incorporating therein any adjustment in (i) the Contract Sum for the actual cost of the extra work, and/or (ii) the time to perform this Agreement, which said adjustments are subject to the written approval of Consultant. Any increase in compensation of up to ten percent (10%) of the Contract Sum but not exceeding a total increase amount of Twenty-Five Thousand Dollars ($25,000.00) or in the time to perform of up to ninety (90) days may be approved by the Contract Officer. Any greater increases, taken either separately or cumulatively, must be approved by the City Council. No claim for an increase in the Contract Sum or time for performance shall be valid unless the procedures established in this Section are followed.
3. PERFORMANCE SCHEDULE
3.1 Time of Essence. Time is of the essence in the performance of this Agreement.
3.2 Schedule of Performance. Consultant shall commence the services pursuant to this Agreement upon receipt of a written notice to proceed and shall perform all services within the time period(s) established in the “Schedule of Performance” attached hereto as Exhibit “D” and incorporated herein by this reference. When requested by Consultant, extensions to the time period(s) specified in the Schedule of Performance may be approved in writing by the Contract Officer but not exceeding thirty (30) days cumulatively.
3.3 Force Majeure. The time period(s) specified in the Schedule of Performance for performance of the services rendered pursuant to this Agreement shall be extended because of any delays due to unforeseeable causes beyond the control and without the fault or negligence of Consultant, including, but not restricted to, acts of God or of the public enemy, unusually severe weather, fires, earthquakes, floods, epidemics, quarantine restrictions, riots, strikes, freight embargoes, wars, litigation, and/or acts of any governmental agency, including City, if Consultant shall within ten (10) days of the commencement of such delay notify the Contract Officer in writing of the causes of the delay. The Contract Officer shall ascertain the facts and the extent of delay, and extend the time for performing the services for the period of the enforced delay when and if
01005.0006/1042604.1 -3-
in the judgment of the Contract Officer such delay is justified. The Contract Officer’s determination shall be final and conclusive upon the parties to this Agreement. In no event shall Consultant be entitled to recover damages against City for any delay in the performance of this Agreement, however caused, Consultant’s sole remedy being extension of the Agreement pursuant to this Section.
3.4 Term. Unless earlier terminated in accordance with Article 7 of this Agreement, this Agreement shall continue in full force and effect until completion of the services but not exceeding two (2) years from the date hereof, except as otherwise provided in the Schedule of Performance (Exhibit “D”).
4. COORDINATION OF WORK
4.1 Representative of Consultant. Samir M. Khoury, PE is hereby designated as being the representative of Consultant authorized to act on its behalf with respect to the work and services specified herein and make all decisions in connection therewith. All personnel of Consultant and any authorized agents shall be under the exclusive direction of the representative of Consultant. Consultant shall utilize only competent personnel to perform services pursuant to this Agreement. Consultant shall make every reasonable effort to maintain the stability and continuity of Consultant’s staff and subcontractors, and shall keep City informed of any changes.
4.2 Contract Officer. Julian Miranda, City Manager, or such person as may be designated by the City Manager is hereby designated as being the representative City authorized to act in its behalf with respect to the work and services specified herein and to make all decisions in connection therewith (“Contract Officer”).
4.3 Prohibition Against Subcontracting or Assignment. Consultant shall not contract with any entity to perform in whole or in part the work or services required hereunder without the express written approval of City. Neither this Agreement nor any interest herein may be assigned or transferred, voluntarily or by operation of law, without the prior written approval of City. Any such prohibited assignment or transfer shall be void.
4.4 Independent Consultant. Neither City nor any of its employees shall have any control over the manner, mode or means by which Consultant, its agents or employees, perform the services required herein, except as otherwise set forth. Consultant shall perform all services required herein as an independent contractor of City with only such obligations as are consistent with that role. Consultant shall not at any time or in any manner represent that it or any of its agents or employees are agents or employees of City, or that it is a member of a joint enterprise with City.
5. INSURANCE AND INDEMNIFICATION
5.1 Insurance Coverages. Consultant shall procure and maintain, at its sole cost and expense, in a form and content satisfactory to City, during the entire term of this Agreement including any extension thereof, the following policies of insurance which shall cover all elected and appointed officers, employees and agents of City:
(a) Commercial General Liability Insurance (Occurrence Form CG0001 or equivalent). A policy of comprehensive general liability insurance written on a per
01005.0006/1042604.1 -4-
occurrence basis for bodily injury, personal injury and property damage. The policy of insurance shall be in an amount not less than $1,000,000.00 per occurrence or if a general aggregate limit is used, either the general aggregate limit shall apply separately to this contract/location, or the general aggregate limit shall be twice the occurrence limit. (b) Worker’s Compensation Insurance. A policy of worker’s compensation insurance in such amount as will fully comply with the laws of the State of California and which shall indemnify, insure and provide legal defense for Consultant against any loss, claim or damage arising from any injuries or occupational diseases occurring to any worker employed by or any persons retained by Consultant in the course of carrying out the work or services contemplated in this Agreement.
(c) Automotive Insurance (Form CA 0001 (Ed 1/87) including “any auto” and endorsement CA 0025 or equivalent). A policy of comprehensive automobile liability insurance written on a per occurrence for bodily injury and property damage in an amount not less than either (i) bodily injury liability limits of $100,000 per person and $300,000 per occurrence and property damage liability limits of $150,000 per occurrence or (ii) combined single limit liability of $1,000,000. Said policy shall include coverage for owned, non-owned, leased, hired cars, and any other automobile.
(d) Professional Liability. Professional liability insurance appropriate to Consultant’s profession. This coverage may be written on a “claims made” basis, and must include coverage for contractual liability. The professional liability insurance required by this Agreement must be endorsed to be applicable to claims based upon, arising out of or related to services performed under this Agreement. The insurance must be maintained for at least five (5) consecutive years following the completion of Consultant’s services or the termination of this Agreement. During this additional 5-year period, Consultant shall annually and upon request of City submit written evidence of this continuous coverage. (e) Additional Insurance. Policies of such other insurance, as may be required in the Special Requirements in Exhibit “B”.
(f) Subcontractors. Consultant shall include all subcontractors as insureds under its policies or shall furnish separate certificates and certified endorsements for each subcontractor. All coverages for subcontractors shall be subject to all of the requirements stated herein.
5.2 General Insurance Requirements.
All of the above policies of insurance shall be primary insurance and shall name City, its elected and appointed officers, employees and agents as additional insureds and any insurance maintained by City or its officers, employees or agents may apply in excess of, and not contribute with Consultant’s insurance. The insurer is deemed hereof to waive all rights of subrogation and contribution it may have against City, its officers, employees and agents and their respective insurers. The insurance policy must specify that where the primary insured does not satisfy the self-insured retention, any additional insured may satisfy the self-insured retention. All of said policies of insurance shall provide that said insurance may not be amended or cancelled by the insurer or any party hereto without providing thirty (30) days prior written notice by certified mail return receipt requested to City. In the event any of said policies of insurance are cancelled,
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Consultant shall, prior to the cancellation date, submit new evidence of insurance in conformance with this Section 5.2 to the Contract Officer. No work or services under this Agreement shall commence until Consultant has provided City with Certificates of Insurance, additional insured endorsement forms or appropriate insurance binders evidencing the above insurance coverages and said Certificates of Insurance or binders are approved by City. City reserves the right to inspect complete, certified copies of and endorsement to all required insurance policies at any time. Any failure to comply with the reporting or other provisions of the policies including breaches or warranties shall not affect coverage provided to City.
The insurance required by this Agreement shall be satisfactory only if issued by companies qualified to do business in California, rated “A” or better in the most recent edition of Best’s Rating Guide, The Key Rating Guide or in the Federal Register, and only if they are of a financial category Class VII or better, unless such requirements are waived by the City’s Risk Manager or other designee of City due to unique circumstances.
5.3 Indemnification. To the full extent permitted by law, Consultant agrees to indemnify, defend and hold harmless City, its officers, employees and agents (“Indemnified Parties”) against, and will hold and save them and each of them harmless from, any and all actions, either judicial, administrative, arbitration or regulatory claims, damages to persons or property, losses, costs, penalties, obligations, errors, omissions or liabilities whether actual or threatened (herein “claims or liabilities”) that may be asserted or claimed by any person, firm or entity arising out of or in connection with the negligent performance of the work, operations or activities provided herein of Consultant, its officers, employees, agents, subcontractors, invitees, or any individual or entity for which Consultant is legally liable (“indemnitors”), or arising from Consultant’s or indemnitors’ reckless or willful misconduct, or arising from Consultant’s or indemnitors’ negligent performance of or failure to perform any term, provision, covenant or condition of this Agreement, except claims or liabilities occurring as a result of City’s sole negligence or willful acts or omissions. The indemnity obligation shall be binding on successors and assigns of Consultant and shall survive termination of this Agreement.
6. RECORDS, REPORTS, AND RELEASE OF INFORMATION
6.1 Records. Consultant shall keep, and require subcontractors to keep, such ledgers, books of accounts, invoices, vouchers, canceled checks, reports, studies or other documents relating to the disbursements charged to City and services performed hereunder (the “books and records”), as shall be necessary to perform the services required by this Agreement and enable the Contract Officer to evaluate the performance of such services and shall keep such records for a period of three (3) years following completion of the services hereunder. The Contract Officer shall have full and free access to such books and records at all times during normal business hours of City, including the right to inspect, copy, audit and make records and transcripts from such records.
6.2 Reports. Consultant shall periodically prepare and submit to the Contract Officer such reports concerning the performance of the services required by this Agreement or as the Contract Officer shall require.
6.3 Confidentiality and Release of Information.
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(a) All information gained or work product produced by Consultant in performance of this Agreement shall be considered confidential, unless such information is in the public domain or already known to Consultant. Consultant shall not release or disclose any such information or work product to persons or entities other than City without prior written authorization from the Contract Officer.
(b) Consultant shall not, without prior written authorization from the Contract Officer or unless requested by the City Attorney, voluntarily provide documents, declarations, letters of support, testimony at depositions, response to interrogatories or other information concerning the work performed under this Agreement. Response to a subpoena or court order shall not be considered “voluntary” provided Consultant gives City notice of such court order or subpoena.
(c) If Consultant provides any information or work product in violation of this Agreement, then City shall have the right to reimbursement and indemnity from Consultant for any damages, costs and fees, including attorney’s fees, caused by or incurred as a result of Consultant’s conduct.
(d) Consultant shall promptly notify City should Consultant be served with any summons, complaint, subpoena, notice of deposition, request for documents, interrogatories, request for admissions or other discovery request, court order or subpoena from any party regarding this Agreement and the work performed thereunder. City retains the right, but has no obligation, to represent Consultant or be present at any deposition, hearing or similar proceeding. Consultant agrees to cooperate fully with City and to provide City with the opportunity to review any response to discovery requests provided by Consultant.
6.4 Ownership of Documents. All studies, surveys, data, notes, computer files, reports, records, drawings, specifications, maps, designs, photographs, documents and other materials (the “documents and materials”) prepared by Consultant in the performance of this Agreement shall be the property of City and shall be delivered to City upon request of the Contract Officer or upon the termination of this Agreement, and Consultant shall have no claim for further employment or additional compensation as a result of the exercise by City of its full rights of ownership use, reuse, or assignment of the documents and materials hereunder. Moreover, Consultant with respect to any documents and materials that may qualify as “works made for hire” as defined in 17 U.S.C. § 101, such documents and materials are hereby deemed “works made for hire” for City.
7. ENFORCEMENT OF AGREEMENT AND TERMINATION
7.1 California Law. This Agreement shall be interpreted, construed and governed both as to validity and to performance of the Parties in accordance with the laws of the State of California. Legal actions concerning any dispute, claim or matter arising out of or in relation to this Agreement shall be instituted in the Superior Court of the County of Los Angeles, State of California. In the event of litigation in a U.S. District Court, venue shall lie exclusively in the Central District of California, in the County of Los Angeles, State of California.
7.2 Disputes; Default. In the event that Consultant is in default under the terms of this Agreement, City shall not have any obligation or duty to continue compensating Consultant for any work performed after the date of default. Instead, City may give notice to Consultant of
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the default and the reasons for the default. The notice shall include the timeframe in which Consultant may cure the default. This timeframe is presumptively thirty (30) days, but may be extended, if circumstances warrant. During the period of time that Consultant is in default, City shall hold all invoices and shall, when the default is cured, proceed with payment on the invoices.
If Consultant does not cure the default, City may take necessary steps to terminate this Agreement under this Article.
7.3 Legal Action. In addition to any other rights or remedies, either Party may take legal action, in law or in equity, to cure, correct or remedy any default, to recover damages for any default, to compel specific performance of this Agreement, to obtain declaratory or injunctive relief, or to obtain any other remedy consistent with the purposes of this Agreement.
Notwithstanding any contrary provision herein, Consultant shall file a statutory claim pursuant to Government Code Sections 905 et. seq. and 910 et. seq., in order to pursue any legal action under this Agreement.
Except with respect to rights and remedies expressly declared to be exclusive in this Agreement, the rights and remedies of the Parties are cumulative and the exercise by either Party of one or more of such rights or remedies shall not preclude the exercise by it, at the same or different times, of any other rights or remedies for the same default or any other default by the other Party.
7.4 Termination Prior to Expiration of Term. This Section shall govern any termination of this Contract except as specifically provided in the following Section for termination for cause. City reserves the right to terminate this Contract at any time, with or without cause, upon thirty (30) days’ written notice to Consultant, except that where termination is due to the fault of Consultant, the period of notice may be such shorter time as may be determined by the Contract Officer. In addition, Consultant reserves the right to terminate this Contract at any time, with or without cause, upon sixty (60) days’ written notice to City, except that where termination is due to the fault of the City, the period of notice may be such shorter time as Consultant may determine. Upon receipt of any notice of termination, Consultant shall immediately cease all services hereunder except such as may be specifically approved by the Contract Officer. Except where Consultant has initiated termination, Consultant shall be entitled to compensation for all services rendered prior to the effective date of the notice of termination and for any services authorized by the Contract Officer thereafter in accordance with the Schedule of Compensation or such as may be approved by the Contract Officer. In the event Consultant has initiated termination, Consultant shall be entitled to compensation only for the reasonable value of the work product actually produced hereunder, but not exceeding the compensation provided therefore in the Schedule of Compensation Exhibit “C”. In the event of termination without cause pursuant to this Section, the terminating Party need not provide the non-terminating Party with the opportunity to cure pursuant to Section 7.2.
7.5 Termination for Default of Consultant. If termination is due to the failure of Consultant to fulfill its obligations under this Agreement, City may, after compliance with the provisions of Section 7.2, take over the work and prosecute the same to completion by contract or otherwise, and Consultant shall be liable to the extent that the total cost for completion of the services required hereunder exceeds the compensation herein stipulated (provided that City shall use reasonable efforts to mitigate such damages), and City may withhold any payments to
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Consultant for the purpose of set-off or partial payment of the amounts owed to City as previously stated.
8. MISCELLANEOUS
8.1 Covenant Against Discrimination. Consultant covenants that, by and for itself, its heirs, executors, assigns and all persons claiming under or through them, that there shall be no discrimination against or segregation of, any person or group of persons on account of race, color, creed, religion, sex, gender, sexual orientation, marital status, national origin, ancestry, or other protected class in the performance of this Agreement.
8.2 Non-liability of City Officers and Employees. No officer or employee of City shall be personally liable to Consultant, or any successor in interest, in the event of any default or breach by City or for any amount, which may become due to Consultant or to its successor, or for breach of any obligation of the terms of this Agreement.
8.3 Notice. Any notice, demand, request, document, consent, approval, or communication either Party desires or is required to give to the other Party or any other person shall be in writing and either served personally or sent by prepaid, first-class mail, in the case of City, to the City Manager and to the attention of the Contract Officer (with her/his name and City title), City of Irwindale, 5050 N Irwindale Ave, Irwindale, CA 91706 and in the case of the Consultant, to the person(s) at the address designated on the execution page of this Agreement.
Either Party may change its address by notifying the other Party of the change of address in writing.
Notice shall be deemed communicated at the time personally delivered or in seventy-two (72) hours from the time of mailing if mailed as provided in this Section.
8.4 Integration; Amendment. It is understood that there are no oral agreements between the Parties hereto affecting this Agreement and this Agreement supersedes and cancels any and all previous negotiations, arrangements, agreements and understandings, if any, between the Parties, and none shall be used to interpret this Agreement. This Agreement may be amended at any time by the mutual consent of the parties by an instrument in writing.
8.5 Severability. In the event that part of this Agreement shall be declared invalid or unenforceable by a valid judgment or decree of a court of competent jurisdiction, such invalidity or unenforceability shall not affect any of the remaining portions of this Agreement which are hereby declared as severable and shall be interpreted to carry out the intent of the Parties hereunder unless the invalid provision is so material that its invalidity deprives either Party of the basic benefit of their bargain or renders this Agreement meaningless.
8.6 Waiver. No delay or omission in the exercise of any right or remedy by nondefaulting Party on any default shall impair such right or remedy or be construed as a waiver. A Party’s consent to or approval of any act by the other Party requiring the Party’s consent or approval shall not be deemed to waive or render unnecessary the other Party’s consent to or approval of any subsequent act. Any waiver by either party of any default must be in writing and shall not be a waiver of any other default concerning the same or any other provision of this Agreement.
8.7 Attorneys’ Fees. If either Party to this Agreement is required to initiate or defend or made a party to any action or proceeding in any way connected with this Agreement, the
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prevailing Party in such action or proceeding, in addition to any other relief which any be granted, whether legal or equitable, shall be entitled to reasonable attorney’s fees, whether or not the matter proceeds to judgment.
8.8 Interpretation. The terms of this Agreement shall be construed in accordance with the meaning of the language used and shall not be construed for or against either Party by reason of the authorship of this Agreement or any other rule of construction which might otherwise apply.
8.9 Counterparts and Electronic Signatures. This Agreement may be executed in two or more counterparts, each of which when so executed shall be deemed to be an original, and all of which when taken together shall constitute one and the same instrument. The words “execution,” “signed,” “signature,” and words of like import in this Agreement or in any other certificate, agreement or document related to this Agreement, shall include images of manually executed signatures transmitted by facsimile or other electronic format (including, without limitation, “pdf”, “tif” or “jpg”) and other electronic signatures (including, without limitation, DocuSign and AdobeSign). The use of electronic signatures and electronic records (including, without limitation, any contract or other record created, generated, sent, communicated, received, or stored by electronic means) shall be of the same legal effect, validity and enforceability as a manually executed signature or use of a paper-based record-keeping system to the fullest extent permitted by applicable law, including the Federal Electronic Signatures in Global and National Commerce Act, the California Uniform Electronic Transactions Act and any other applicable law, including, without limitation, any state law based on the Uniform Electronic Transactions Act or the Uniform Commercial Code.
8.10 Warranty & Representation of Non-Collusion. No official, officer, or employee of City has any financial interest, direct or indirect, in this Agreement, nor shall any official, officer, or employee of City participate in any decision relating to this Agreement which may affect his/her financial interest or the financial interest of any corporation, partnership, or association in which (s)he is directly or indirectly interested, or in violation of any corporation, partnership, or association in which (s)he is directly or indirectly interested, or in violation of any State or municipal statute or regulation. The determination of “financial interest” shall be consistent with State law and shall not include interests found to be “remote” or “noninterests” pursuant to Government Code Sections 1091 or 1091.5. Consultant warrants and represents that it has not paid or given, and will not pay or give, to any third party including, but not limited to, any City official, officer, or employee, any money, consideration, or other thing of value as a result or consequence of obtaining or being awarded any agreement. Consultant further warrants and represents that (s)he/it has not engaged in any act(s), omission(s), or other conduct or collusion that would result in the payment of any money, consideration, or other thing of value to any third party including, but not limited to, any City official, officer, or employee, as a result of consequence of obtaining or being awarded any agreement. Consultant is aware of and understands that any such act(s), omission(s) or other conduct resulting in such payment of money, consideration, or other thing of value will render this Agreement void and of no force or effect.
Consultant’s Authorized Initials _______
8.11 Corporate Authority. The persons executing this Agreement on behalf of the Parties hereto warrant that (i) such Party is duly organized and existing, (ii) they are duly
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authorized to execute and deliver this Agreement on behalf of said Party, (iii) by so executing this Agreement, such Party is formally bound to the provisions of this Agreement, and (iv) the entering into this Agreement does not violate any provision of any other Agreement to which said Party is bound. This Agreement shall be binding upon the heirs, executors, administrators, successors and assigns of the Parties.
[Signatures on the following page.]
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IN WITNESS WHEREOF, the Parties hereto have executed this Agreement on the date and year first-above written.
CITY:
CITY OF IRWINDALE, a California charter city
and municipal corporation
Julian Miranda, City Manager
ATTEST:
Laura Nieto, City Clerk
APPROVED AS TO FORM:
ALESHIRE & WYNDER, LLP
Adrian R. Guerra, City Attorney
CONSULTANT:
COORY ENGINEERING
By:
Name:
Title:
By:
Name:
Title:
Address: 1718 N. Neville Street, Orange, CA
92865
Two corporate officer signatures required when Consultant is a corporation, with one signature required from each of the following groups: 1) Chairman of the Board, President or any Vice President; and 2) Secretary, any Assistant Secretary, Chief Financial Officer or any Assistant Treasurer. CONSULTANT’S
SIGNATURES SHALL BE DULY NOTARIZED, AND APPROPRIATE ATTESTATIONS SHALL BE
INCLUDED AS MAY BE REQUIRED BY THE BYLAWS, ARTICLES OF INCORPORATION, OR OTHER RULES OR REGULATIONS APPLICABLE TO CONSULTANT’S BUSINESS ENTITY.
01005.0006/1042604.1
CALIFORNIA ALL-PURPOSE ACKNOWLEDGMENT
STATE OF CALIFORNIA
COUNTY OF LOS ANGELES
On __________, 2025 before me, ________________, personally appeared ________________, proved to me on the basis of satisfactory evidence to be the person(s) whose names(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.
I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.
WITNESS my hand and official seal.
Signature: _____________________________________
OPTIONAL
Though the data below is not required by law, it may prove valuable to persons relying on the document and could prevent fraudulent reattachment of this form.
CAPACITY CLAIMED BY SIGNER DESCRIPTION OF ATTACHED DOCUMENT
INDIVIDUAL
CORPORATE OFFICER
_______________________________
TITLE(S)
PARTNER(S) LIMITED
GENERAL
ATTORNEY-IN-FACT
TRUSTEE(S)
GUARDIAN/CONSERVATOR
OTHER_______________________________
______________________________________
SIGNER IS REPRESENTING:
(NAME OF PERSON(S) OR ENTITY(IES))
_____________________________________________
_____________________________________________
___________________________________
TITLE OR TYPE OF DOCUMENT
___________________________________
NUMBER OF PAGES
___________________________________
DATE OF DOCUMENT
___________________________________
SIGNER(S) OTHER THAN NAMED ABOVE
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy or validity of that document.
01005.0006/1042604.1
CALIFORNIA ALL-PURPOSE ACKNOWLEDGMENT
STATE OF CALIFORNIA
COUNTY OF LOS ANGELES
On __________, 2025 before me, ________________, personally appeared ________________, proved to me on the basis of satisfactory evidence to be the person(s) whose names(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.
I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.
WITNESS my hand and official seal.
Signature: _____________________________________
OPTIONAL
Though the data below is not required by law, it may prove valuable to persons relying on the document and could prevent fraudulent reattachment of this form
CAPACITY CLAIMED BY SIGNER DESCRIPTION OF ATTACHED DOCUMENT
INDIVIDUAL
CORPORATE OFFICER
_______________________________
TITLE(S)
PARTNER(S) LIMITED
GENERAL
ATTORNEY-IN-FACT
TRUSTEE(S)
GUARDIAN/CONSERVATOR
OTHER_______________________________
______________________________________
SIGNER IS REPRESENTING:
(NAME OF PERSON(S) OR ENTITY(IES))
_____________________________________________
_____________________________________________
___________________________________
TITLE OR TYPE OF DOCUMENT
___________________________________
NUMBER OF PAGES
___________________________________
DATE OF DOCUMENT
___________________________________
SIGNER(S) OTHER THAN NAMED ABOVE
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy or validity of that document.
01005.0006/1042604.1 A-1
EXHIBIT “A”
SCOPE OF SERVICES
I. Consultant will perform the following Services:
a. Civil Engineering plan check for land development projects and other Public Works Engineering CIP projects. Off-site Improvement plan check shall include but not be limited to Street Improvement, Traffic Signal Improvement, Landscape and Irrigation Improvement, Sewer Improvement, Offsite Drainage Improvement, and Street Light Improvement.
b. Civil Engineering technical documents review for land development projects and other Public Works Engineering CIP projects. Technical documents for review shall include but not be limited to Sewer Area Study and Hydrology Report c. Review subdivision map, lot line adjustment application, and related documents. d. Perform land surveying services as directed by the Director of Engineering. This shall include but not be limited to boundary field surveys, setting monuments and checking existing monuments, boundary surveys, conducting property records research, and construction staking.
e. Prepare Plats and legal descriptions and land survey documents as directed by the Director of Engineering.
f. Provide full-service engineering and technical assistance to the City in its review of land development projects relating to sites that were once a mining or landfill site. Consultant shall possess mine reclamation & remediation and landfill expertise as pertaining to the City’s Building Code and other regulatory requirements associated with the mining sites subject to or not subject to the Surface Mining and Reclamation Act of 1975 (SMARA) and Local Enforcement Agency (LEA).
II. All work product is subject to review and acceptance by City, and must be revised by Consultant without additional charge to City until found satisfactory and accepted by City.
III. Consultant will utilize the following personnel to accomplish the Services:
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01005.0006/1042604.1 B-1
EXHIBIT “B”
SPECIAL REQUIREMENTS
(Superseding Contract Boilerplate)
C-1
01005.0006/1042604.1
EXHIBIT “C”
SCHEDULE OF COMPENSATION
I. Consultant shall perform the following Services at the following rates:
II. Within the budgeted amounts for each Task, and with the approval of the Contract Officer, funds may be shifted from one Task subbudget to another so long as the Contract Sum is not exceeded per Section 2.1, unless Additional Services are approved per Section 2.3.
III. City will compensate Consultant for the Services performed upon submission of a valid invoice, in accordance with Section 2.2. Each invoice is to include:
A. Line items for all the work performed, the number of hours worked, and the hourly rate.
01005.0006/1042604.1
B. Line items for all materials and equipment properly charged to the Services.
C. Line items for all other approved reimbursable expenses claimed, with supporting documentation.
D. Line items for all approved subcontractor labor, supplies, equipment, materials, and travel properly charged to the Services.
IV. The total compensation for the Services shall not exceed Two Hundred Fifty Thousand Dollars ($250,000.00), as provided in Section 2.1 of this Agreement.
D-1
01005.0006/1042604.1
EXHIBIT “D”
SCHEDULE OF PERFORMANCE
I. Consultant shall perform all Services timely, as described in Exhibit “A,” on an asneeded basis and subject to a mutually agreed upon timeline, from March 12, 2025 to March 12, 2027.
II. Unless earlier terminated in accordance with Section 7 of this Agreement, this Agreement shall continue in full force and effect for a period not exceeding two (2) years from the date hereof. City, at its sole and absolute discretion, may extend the contract term for one (1) additional period of one (1) year. The total maximum contract term will be of up to three (3) years.
III. The Contract Officer may approve extensions for performance of the Services in accordance with Section 3.2.
Item #21.A.
Date: March 12, 2025
To: Honorable Mayor and Members of the City Council
Honorable Chair and Members of the Successor Agency Board Honorable Chair and Members of the Housing Authority Board Honorable Chair and Members of the Reclamation Authority Board From: Julian A. Miranda, City Manager/Executive Director Issue: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2024 City Manager's Recommendation:
Receive and file the Annual Comprehensive Financial Report and Supplemental Audit Letters for the Fiscal Year Ended June 30, 2024.
Administrative Action:
Submitted / Prepared / Reviewed by:
Kambiz Borhani, Finance Director / City Treasurer
Approved by:
Julian A. Miranda, City Manager / Executive Director
Background and Analysis:
The City’s Finance Department Staff is required to present to the City Council the City of Irwindale’s annual financial statements and the results of the financial audit for the fiscal year ended June 30, 2024. The statements are referred to collectively as an Annual Comprehensive Financial Report (ACFR). The format and content requirements for ACFRs are set forth in guidelines developed by the Government Finance Officers Association of the United States and Canada (GFOA) and the California Society of Municipal Finance Officers (CSMFO).
The ACFR is composed of three (3) major sections as follows:
• The Introductory Section includes:
o The Letter of Transmittal
o A List of Principal City Officials at fiscal year-end o An Organization Chart at fiscal year-end
o A copy of the GFOA Award received for Excellence in Financial Reporting for the prior year’s ACFR.
• The Financial Section includes:
o The Independent Auditors’ Report
o Management’s Discussion and Analysis Report (MD&A)
o Financial Statements
o Notes to the Financial Statements
o Required Supplementary Information
• The Statistical Section includes:
o Financial Trend information
o Revenue Trend Information
o Debt Capacity
o Demographic and Operating Information
The financial statements were audited by the independent public accounting firm of LSL, LLP, Certified Public Accountants, whose unmodified opinion is included within the financial section of the report. An unmodified opinion indicates that the financial statements present fairly the financial position of the City of Irwindale as of June 30, 2024, and the results of operations are in accordance with generally accepted accounting principles (GAAP).
The audited financial statements are for the City of Irwindale, which is the primary government, and for the component entities of the Irwindale Housing Authority, Irwindale Reclamation Authority, and the City of Irwindale as Successor Agency of the former Irwindale Community Redevelopment Agency.
As part of the audit, the auditors also reviewed and performed tests of the City’s internal control procedures to determine if there are any deficiencies or instances of non-compliance. The results of these tests confirmed the City of Irwindale is in compliance with government auditing standards and no deficiencies were identified in the City’s internal control structure.
Supplemental Audit Letters attached as part of the ACFR packet provide more detailed information regarding these results, and they include the following three supplemental Audit Letters:
• The Audit Communication Letter
• The Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
• The Independent Accountants’ Report on Agreed-Upon Procedures Applied to Appropriations Limit Worksheets
The City of Irwindale ACFR for the fiscal year ending June 30, 2024, is available for review in the City Clerk’s Office, the Irwindale Library, or the Finance Department. In addition, the ACFR is distributed to all City Council members, various federal and state government agencies, rating agencies and financial institutions, and is also made available on the City of Irwindale website for interested citizens.
Fiscal Impact:
The Annual Comprehensive Financial Report summarizes the financial position of the City of Irwindale, and its component units, as of June 30, 2024. There is no fiscal impact to approve the financial statements.
Attachments:
1. A. ACFR for the FY ended June 30, 2024
2. B. Audit Communication Letter
3. C. Independent Auditors' Report on Internal Control over Financial Reporting
4. D. Independent Accountant's Report on the Appropriations Limit
CITY OF IRWINDALE, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
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CITY OF IRWINDALE, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Table of Contents
Page
Number
INTRODUCTORY SECTION
Letter of Transmittal ..................................................................................................................................................... i List of Principal Officials ............................................................................................................................................ vi Organization Chart .................................................................................................................................................... vii Certificate of Achievement for Excellence in Financial Reporting ........................................................................... viii
FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT ..................................................................................................................... 1 MANAGEMENT'S DISCUSSION AND ANALYSIS .................................................................................................... 5
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements:
Statement of Net Position ............................................................................................................................ 19 Statement of Activities ................................................................................................................................. 21 Fund Financial Statements:
Balance Sheet - Governmental Funds ........................................................................................................ 22 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ............................................................................................................................ 25 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds ................................................................................................................................... 26 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ....................................................... 28 Statement of Fiduciary Net Position – Fiduciary Funds .............................................................................. 29 Statement of Changes in Fiduciary Net Position – Fiduciary Funds ........................................................... 30 Notes to Financial Statements ........................................................................................................................... 31
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Proportionate Share of the Net Pension Liability Miscellaneous Plan ............................................................................................................................... 67 Safety Plan ............................................................................................................................................ 67
CITY OF IRWINDALE, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Table of Contents
Page
Number
REQUIRED SUPPLEMENTARY INFORMATION (Continued)
Retirement Enhancement Plan
Schedule of Changes in Net Pension Liability and Related Ratios ...................................................... 68 OPEB Plan
Schedule of Changes in the Net OPEB Liability and Related Ratios ...................................................... 70 Schedule of Plan Contributions
Miscellaneous Plan ............................................................................................................................... 72 Safety Plan ............................................................................................................................................ 72 Retirement Enhancement ..................................................................................................................... 72 Single Employer OPEB Plan ................................................................................................................. 72 Budgetary Comparison Schedule – General Fund ...................................................................................... 73 Budgetary Comparison Schedule – Housing Authority ............................................................................... 74 Budgetary Comparison Schedule – Mining Impact Fund ............................................................................ 75
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
Combining Balance Sheet - Nonmajor Governmental Funds ..................................................................... 76 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds ....................................................................................... 81 Budgetary Comparison Schedules:
Reclamation .......................................................................................................................................... 87 AB939.................................................................................................................................................... 88 Asset Forfeiture ..................................................................................................................................... 89 State Gas Tax ....................................................................................................................................... 90 Air Quality Improvement ........................................................................................................................ 91 Proposition A ......................................................................................................................................... 92 Proposition C ......................................................................................................................................... 93 Measure R ............................................................................................................................................. 94 Federal Grants ...................................................................................................................................... 95 Community Development Block Grant .................................................................................................. 96 State Grants .......................................................................................................................................... 97 COPS .................................................................................................................................................... 98 Measure M ............................................................................................................................................ 99
CITY OF IRWINDALE, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Table of Contents
Page
Number
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES (Continued) Safe Clean Water Program ................................................................................................................. 100 Development Impact Fees .................................................................................................................. 101 Capital Projects ................................................................................................................................... 102 Combining Statement of Net Position - All Custodial Funds ..................................................................... 103 Combining Statement of Changes in Net Position - All Custodial Funds .................................................. 104
STATISTICAL SECTION
FINANCIAL TRENDS
Net Position by Component – Last Ten Fiscal Years ................................................................................ 106 Changes in Net Position – Last Ten Fiscal Years ..................................................................................... 107 Fund Balances Governmental Funds – Last Ten Fiscal Years ................................................................. 108 Changes in Fund Balances of Governmental Funds – Last Ten Fiscal Years ......................................... 109
REVENUE CAPACITY
Governmental Activities Tax Revenues by Source – Last Ten Fiscal Years ............................................ 110 Mining Tax Revenues – Last Ten Fiscal Years ......................................................................................... 111 Mining Tax Rates – Last Ten Fiscal Years ................................................................................................ 112 Principal Mining Taxpayers – Current Year and Nine Years Ago ............................................................. 113 Assessed Value and Estimated Actual Value of Taxable Property– Last Ten Fiscal Years ..................... 114 Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years ....................................................... 115 Principal Property Taxpayers – Current Year and Nine Years Ago .......................................................... 116 Property Tax Levies and Collections – Last Ten Fiscal Years .................................................................. 117 Taxable Sales by Category – Last Ten Fiscal Year .................................................................................. 118 Top 25 Sales Tax Producers – Current Year and Nine Years Ago ........................................................... 119
DEBT CAPACITY
Ratios of Outstanding Debt by Type – Last Ten Fiscal Years .................................................................. 120 Bonded Debt Pledged Revenue Coverage Successor Agency Tax Allocation Bonds – Last Ten Fiscal Years ......................................................................................................................... 121 Direct and Overlapping Debt – As of June 30, 2022 ................................................................................. 122 Legal Debt Margin Information – Last Ten Fiscal Years ........................................................................... 123
DEMOGRAPHIC AND ECONOMIC INFORMATION
Demographic and Economic Statistics – Last Ten Fiscal Years ............................................................... 124 Principal Employers – Current Year and Nine Years Ago ......................................................................... 125
OPERATING INFORMATION
Full-time and Part-time City Employees by Function – Last Ten Fiscal Years ......................................... 126 Operating Indicators by Function – Last Ten Fiscal Years ....................................................................... 127 Capital Assets Statistics by Function – Last Ten Fiscal Years ................................................................. 128
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CITY OF IRWINDALE
ORGANIZATION CHART
June 30, 2024
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Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Irwindale
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2023
Executive Director/CEO
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4
CITY OF IRWINDALE
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2024
As management of the City of Irwindale, California (City), we offer readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City (the “Primary Government”) for the fiscal year ended June 30, 2024. It is encouraged that the readers consider the information presented here in conjunction with the accompanying basic financial statements.
FINANCIAL HIGHLIGHTS
• The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources at the close of fiscal year (FY) 2023-24 by $167,965,794 (Net Position). This amount is reflective of the entire City which includes all funds. Of this amount, $79,031,319 is not restricted by external law or administrative action for a specified purpose. The City Council’s approval is required before these funds may be used to meet the City’s ongoing obligations to citizens and creditors. GASB defines “Net Position” as assets and deferred outflows of resources less liabilities and deferred inflows of resources. GASB requires the City to record infrastructure assets (streets, parks, buildings, etc.) less accumulated depreciation as a restricted fund balance titled, “Invested in Capital Assets” ($56,720,326). Restrictions for Special Revenue Funds ($32,214,149) reduces the Total Net Position to the Unrestricted Net Position ($79,031,319). • Cash and Investments are $120,622,110 while Total Liabilities are $59,021,320; therefore, the City has Cash and Investments in excess of Total Liabilities of $61,600,790. In other words, Cash is approximately two times the amount of Total Liabilities.
• The City has zero bonded indebtedness and no bank loans. • The City’s Total Net Position increased by $10,731,438 during the fiscal year. • As of June 30, 2024, the City’s governmental funds (General Fund, Special Revenue Funds and Capital Projects Funds) reported combined ending fund balances of $117,696,206, an increase of $13,003,986 from the prior year. • On June 30, 2024, fund balances for the General Fund were $62,394,744 ($6,227,674 is in nonspendable form, $5,000,000 is assigned for an economic contingency reserve, and $51,167,070 assigned for other specific purposes.)
OVERVIEW OF THE BASIC FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements are comprised of three components:
1) Government-wide financial statements
2) Fund financial statements
3) Notes to basic financial statements
CITY OF IRWINDALE
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2024
Other required supplementary information is included in addition to the basic financial statements.
Government-Wide Financial Statements. These statements are designed to provide readers with a broad overview of the City’s finances, in a manner similar to a privatesector business.
The governmental activities of the City include general government, public safety, public works, parks and recreation, capital outlay, and debt service. The City does not have any business-type activities.
The statement of net position presents financial information on all of the City’s assets, liabilities, and deferred inflows/outflows 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 is improving or deteriorating.
The statement of activities presents information showing how the City’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenditures are reported for some items that will only result in cash flows in future fiscal periods (i.e., uncollected taxes and earned but unused leave).
The government-wide financial statements include not only the City as the primary government, but also a legally separate Irwindale (Public Financing, Housing, Reclamation, Industrial Development, and Joint Powers) Authorities, and Irwindale Community Foundation (a nonprofit entity) of the City. Although legally separate from the City, these component units are blended with the primary government because of their governance or financial relationships to the City.
GASB 68 reporting for pension was implemented ten years ago and the figures are recorded on the government-wide statements. The City has a net pension liability with CalPERS for $10,205,703, and a net pension liability of $2,773,509 with PARS; reflecting an overall net pension liability of $12,979,212.
GASB 75 reporting for other post-employment benefits (OPEB) was implemented in FY 2017-18. The City has an OPEB liability of $17,958,677.
GASB 96 reporting for Subscription-Based Information Technology Arrangement (SBITA) was implemented in FY 2022-2023. The City has a SBITA liability of $131,506.
The Redevelopment Agency of the City of Irwindale (Agency) was dissolved on February 1, 2012 as legislated in Assembly Bill x1 26. Its Successor Agency is shown as a Private Purpose Trust Fund.
CITY OF IRWINDALE
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2024
Fund Financial Statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into two categories: governmental funds and 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 assessing the City’s near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the governmentwide financial statements. By doing so, readers may better understand the long-term impact of the City’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balances, provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
The City maintains a variety of individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund, Housing Authority, Mining Impact Fund, and Capital Projects. All of which are considered to be major funds. Data from the remaining governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these other governmental funds is provided in the form of combining statements in the other governmental funds section of this report.
The City adopts an annual budget for all its funds. A budgetary comparison statement is provided for all funds with an annually adopted budget to demonstrate compliance with their respective budgets.
Fiduciary Funds. Fiduciary funds, which consist solely of trust and agency funds, are used to account for resources held for the benefit of parties outside the government.
Fiduciary funds are not reported in the government-wide financial statements because the resources of those funds are not available to support the City’s own programs.
Fiduciary funds are custodial in nature and, therefore, the accounting used does not involve the measurement of the results of operations. The basic fiduciary fund financial statement can be found on pages 29-30 of this report. The assets, liabilities, fund equity
CITY OF IRWINDALE
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2024
and operations of the dissolved Agency were transferred to the “Successor Agency Private Purpose Trust Fund”.
Notes to the Basic Financial Statements. The notes provide additional information that is necessary to acquire a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 31-65 of this report.
GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position over time, may serve as a useful indicator of a government’s financial position. In the case of the City, assets and deferred outflows of resources exceeded liabilities by $168 million at the close of the most recent fiscal year.
CITY OF IRWINDALE’S Net Position
2024 2023
Assets:
Current and other assets $ 148,054,499 $ 138,273,211
Net pension asset - CalPERS - -
Land held for resale 15,568,641 15,568,641
Capital assets 57,146,461 53,485,047
Total Assets 220,769,601 207,326,899
Deferred Outflows:
Pension related 11,600,881 16,121,140
OPEB related 5,527,093 3,955,800
Total Deferred Outflows 17,127,974 20,076,940
Liabilities:
Current liabilities 26,206,880 27,320,582
Net pension and OPEB liabilities 30,937,889 26,546,391
Other liabilities 1,876,551 1,696,465
Total Liabilities 59,021,320 55,563,438
Deferred Inflows:
Leases related 7,119,543 7,448,657
Pension related 3,701,111 4,432,532
OPEB related 89,807 112,835
Total Deferred Inflows 10,910,461 11,994,024
Net Position:
Investment in capital assets 56,720,326 53,573,404
Restricted 32,214,149 26,167,094
Unrestricted 79,031,319 80,105,879
Total Net Position $ 167,965,794 $ 159,846,377
Governmental Activities
CITY OF IRWINDALE
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2024
By far, the largest portion of the City’s net position (33.8%) reflects its investment in capital assets, (i.e., land, buildings, machinery, equipment, vehicles and infrastructure), less any related outstanding debt that was used to acquire those assets. The City uses these capital assets to provide a variety of services to its citizens. Accordingly, these assets are not available for future spending. Although the City’s investment in capital assets is reported net of related debt, it should be noted that the resources used to prepay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.
An additional portion of the City’s net position (19.2%) represents resources that are subject to external restrictions on how they may be used. The remaining balance of $79,031,319 is unrestricted and may be used to meet the government’s ongoing obligations to its citizens and creditors, subject to applicable federal and state laws and regulations.
At the end of the current fiscal year, the City is able to report in all reported categories of net position, both for the City as a whole, as well as for its separate governmental activities. The same situation held true for the prior fiscal year. $0 $20,000 $40,000 $60,000 $80,000 $100,000
Unrestricted
Restricted
Investment in
capital assets
Thousands
City of Irwindale
Net Position
June 30, 2024 and 2023
2023
2024
CITY OF IRWINDALE
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2024
The City’s overall net position increased $17,612,638 from the prior fiscal year. The reasons for this overall increase are discussed in the following sections for governmental activities.
Governmental Activities. During the current fiscal year, net position for governmental activities increased by $10,731,438 bringing the ending net position balance to $167,965,794. Key elements of this surge are a combination of factors highlighted below.
Revenue Highlights
Total revenues of governmental activities were $50.0 million. The largest component of total revenue is taxes at $35.8 million, making up 72% of total revenues. This is consistent with the nature and purpose of governmental funds, particularly in the General Fund, were programs are largely supported by general taxes. Other general revenues also increased by $791 thousand mainly due to an increase in development related fees collected and higher investment income earned and overall better performance of the market.
Expense Highlights
Functional expenses for the year totaled $39.2 million in the governmental funds, which was a decrease of $8.0 million from the prior year. 92% of this reduction was attributed to decrease in pension benefits obligations offset 4% increase in other post-employment benefits obligations, 3% in compensated absence benefits obligations, and the remaining 1% was the fluctuations in the remaining expense categories causing an overall reduction from prior year.
CITY OF IRWINDALE
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2024
CITY OF IRWINDALE’s Changes in Net Position
2024 2023
Revenues:
Program Revenues:
Charges for services $ 9,149,183 $ 8,783,269
Operating contributions and grants 2,545,319 1,169,585
Capital contributions and grants 2,479,451 2,118,916
General Revenues:
Property taxes 2,975,587 3,109,565
Mining/processing taxes 8,520,874 7,238,368
Sales taxes 8,871,432 8,490,434
Franchise taxes 1,778,137 1,641,809
Business license taxes 2,296,812 1,748,055
Utility users taxes 4,453,120 3,988,477
Other taxes - 645,882
Motor vehicle in lieu 208,128 189,089
Use of money and property 6,741,874 1,245,610
Other 1,470,044 -
Total Revenues 51,489,961 40,369,059
Expenses:
General government 13,348,287 13,708,689
Public safety 11,226,109 14,987,378
Community development 1,147,420 -
Parks and recreation 4,067,859 5,611,869
Public Works 8,996,863 12,942,100
Housing 1,969,591 -
Interest on long-term debt 2,394 223
Total Expenses 40,758,523 47,250,259
Increase in net position 10,731,438 (6,881,200)
Net position - Beginning 159,846,377 170,530,331
Restatement of net position (2,612,021) (3,802,754)
Net position - Ending $ 167,965,794 $ 159,846,377
Governmental Activities
CITY OF IRWINDALE
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2024
Charges for services
18%
Operating
contributions and
grants
5%
Capital
contributions and
grants
5%
Taxes
59%
Use of money and
property
13%
Revenues:
General government
33%
Public safety
28%
Community
development
3%
Parks and recreation
10%
Public Works
22%
Housing activities
5%
Interest on
long-term
debt
0%
Expenses:
CITY OF IRWINDALE
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2024
FINANCIAL ANALYSIS OF THE CITY’S MAJOR FUNDS
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.
Governmental Funds. The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balance of spendable resources. Such information is useful in assessing the City’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of government’s net resources available for discretionary use as they represent the portion of fund balance which has not yet been limited to use for a particular purpose by either an external party, the City itself, or a group or individual that has been delegated authority to assign resources for use for particular purposes by the City Council.
On June 30, 2024, the City’s governmental funds reported combined fund balances of $117,696,206, an increase of $13,003,986 in comparison with the prior year. $15,752,057 or 13.4% is nonspendable, $32,214,149 or 27.4% is restricted by external sources, and $69,732,700 or 59.2% assigned for other specific purposes deemed appropriate by the City Council.
-5,000,000 5,000,000 15,000,000 25,000,000 35,000,000 45,000,000 55,000,000 65,000,000 Nonspendable
Restricted
Assigned
Unassigned
General Fund
Components of Fund Balance
June 30, 2024 and 2023
2023
2024
CITY OF IRWINDALE
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2024
General Funds
The general fund is the main operating fund of the City. At fiscal year-end, its fund balance was $62,394,744 (consisting of $6,227,674 in nonspendable form, $5,000,000 assigned to economic contingency reserve, and $51,167,070 assigned for other specific purposes,) which increased by $7,236,305 over the prior year. This increase is mostly attributed to higher revenues received in Taxes and Use of Money and Property. Also, as a measure of the general fund’s liquidity, it may be useful to compare total fund balance to total funds’ expenditures. Industry’s best practice is to maintain no less than two months of regular general fund operating expenditures. Based on current year’s General Fund expenditures and transfers out amount, two months equates to approximately $5 million dollars, which is consistent with both City Council policy requiring the City to maintain a minimum General Fund economic contingency of $5 million dollars, and as a matter of standard practice recommended in the industry.
Revenues and expenditures differences between actuals and the final budget for FY 2023-24:
• Actual revenues and transfers in were higher by $8,532,253 or 29% with two of its largest variances being: 1) taxes, which increased due to volume and use; 2) investment earnings, which is difficult to estimate since it is dependent on market’s performance.
• Actual expenditures were under budget by $3,199,303 mainly due to salary savings from vacant positions, curtailing costs due to price hikes due to inflation in addition to shifting operational priorities to deal with the state of emergency declared by the federal, state, and city officials to deal with severe winter storms, flooding and mudslides.
• Transfers Out was under budget by $9,690,219 due to certain capital project timelines and/or costs shifted to next year.
Key factors for revenues and expenditures when compared to FY 2022-23 are as follows:
• The City’s charge for services decreased by $94,070 or -3.9% mainly due to plan check fees which is driven by submittal of development applications, plans and specifications, and modifications needed which the timing can be held up for many grounds. Also, loss of Police TRAP Program grant.
• Use of money and property increased by $4,468,363 or 667% due to fluctuations in investment earnings and market’s fair valuation.
• Miscellaneous type under other revenues increased by $46,666 or 2.7% mainly due to recovery of funds from damaged properties.
• Expenditures and transfers out increased by $7,326,168 or 31% more than the prior year figure mainly due to capital improvement project completions such as those for park and recreational facilities and resurfacing of streets improvements.
CITY OF IRWINDALE
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2024
Housing Authority Funds (Includes Low- and Moderate-Income Housing Asset Fund and Irwindale Housing Authority Fund)
The fund balance of the Housing Authority Fund decreased by $75,808 mostly due to charges related to Linkage Fee, Housing Element, and Allen Drive Workshops.
Mining Impact Fund
The fund balance of the Mining Impact Fund decreased by $500,594 due to changes made in both personnel and operational costs percentage distribution between Mining Impact Fund and General Fund.
Capital Projects Fund
The fund balance of the Capital Project Fund increased by $51,159 due to higher interest rate earned and overall lower project expense incurred.
Non-Major Governmental Funds
The fund balance of all other Non-Major Governmental Funds increased by $6,292,924 from the previous fiscal year due to a large development impact fee received for a development project and higher investment earnings.
General Fund Budgetary Highlights
The City adopts annual appropriated operating budgets for its governmental funds (General Fund, Special Revenue Funds, Debt Service Funds, and Capital Project Funds) and reports the results of operation on a budget comparison basis.
In preparing its budgets, the City attempts to estimate its revenues using realistic, but conservative, methods so as to budget its expenditure appropriations and activities in a prudent manner. As a result, the City Council adopts budget adjustments during the course of the fiscal year to reflect both changed priorities and availability of additional revenues to allow for expansion of existing programs. During the course of the year, the City Council amended the originally adopted budget to re-appropriate prior year approved projects and expenditures, as well as approving many other adjustments for the current year.
The results of the General Fund for the year ended June 30, 2024, were revenues exceeding expenditures by $7,236,305. Revenues plus Transfers In were $8,532,253 more than the final budget and expenditures plus Transfers Out ended the year under budget (final) by $12,892,222. Both inflation and severe winter storm experienced adversely impacted General Fund expenditures and city services. To mitigate, the City significantly curtailed its non-essential expenditures during the last fiscal year in order to provide as much relief for the General Fund as possible. Compared to prior year, the General Fund experienced immense fluctuations in both revenues and expenditures.
CITY OF IRWINDALE
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2024
CAPITAL ASSETS
The City’s investment in capital assets for its governmental activities as of June 30, 2024, amounts to $56,720,326 million (net of accumulated depreciation). This investment in capital assets includes land, rights of way, construction in progress, buildings and improvements, machinery and equipment, and infrastructure. The total increase in the capital assets for the current fiscal year was approximately 6.2%.
CITY OF IRWINDALE’s Capital Assets (net of depreciation) 2024 2023
Land $ 3,112,220 $ 3,112,220
Construction in Progress 11,969,702 4,972,088
Buildings and improvements 16,470,936 19,269,530
Furniture, fixtures and equipment 6,971,237 5,952,994
Lease assets 0 52,481
Subscription assets 214,580 100,805
Infrastructure 68,282,819 67,803,609
Total $ 107,021,494 $ 101,263,727
Governmental Activities
GASB 34 requires the City account for infrastructure assets on its financial statements.
The accompanying government-wide financial statements include those infrastructure assets that were either completed during the current fiscal year or considered construction in progress at current fiscal year-end.
Additional information on the City’s capital assets can be found in Note 6.
EMPLOYEE COMPENSATED ABSENCES
As of June 30, 2024, the City’s employees benefit obligations decreased by $120,243 or
7.5% from prior year.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGET
California economy remained resilient during Fiscal Year 2024 despite tough financial conditions with inflationary pressures and Federal Reserve Board waiting for an opportunity to curb a 16-month tide of interest rate hikes. California also experienced severe winter storms, causing floods, landslides, and mudslides requiring cities to use
CITY OF IRWINDALE
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2024
California continues to struggle with a housing shortage and Irwindale is looking direct its focus on discussing the vision for the site on Allen Drive. City Council will be evaluating its potential uses which may include housing and/or public facilities. Community development workshops will be planned and scheduled to take place starting in March of 2025.
The City has protections from the State taking our monetary resources as a result of the passage of Proposition 1A in November 2004 and Proposition 22 in November 2010.
However, on July 29, 2011, the Governor of the State of California signed Assembly Bills x1 26 (ABx1 26) and on December 29, 2011, the California Supreme Court issued their ruling upholding the constitutionality of ABx1 26; thereby all redevelopment agencies within the State of California were abolished, effective February 1, 2012. The City’s loss of its’ Redevelopment Agency eliminated about $1.5 million for local affordable housing and another $700,000 in local funding of capital projects.
The City has focused on strengthening its long-term fiscal health by using conservative approach in building its reserves to accomplish its strategical goals. To ensure longterm fiscal viability, during labor contract negotiations, the City made substantial changes to compensation, retirement, and benefits structure, in addition to seeking additional funding and grants to augment its budgeting initiatives in providing extra resources for Police, Capital Improvement Projects, and Parks and Recreation programs and activities for the community.
For FY 2024/25 budget, the City took into consideration the following factors:
• Sales Tax revenues are projected to increase by $1 million than FY 2023-2024. • Property Tax and Vehicle License fees revenues are projected to increase over $350 thousand.
• Following revenues are expected to decrease: Mining related taxes by $150 thousand, Business License and Property Tax Transfer Taxes by $146 thousand, and Building related permits by $426 thousand.
• Franchise Tax revenue expects an increase of $150 thousand from prior year. • Plan Check fees revenue is estimated to be $294,000 more than the year before. • The City plans to contribute $1,500,000 towards its Other Post-Retirement Benefit (OPEB) unfunded actuarial liabilities.
• The employee bargaining units negotiated a 3% employee compensation cost of living adjustment in addition to increase in health insurance premiums.
A priority of the City is to maintain high quality of services while adopting a balanced budget. As in prior years, the FY 2024-2025 budget as adopted by the City Council is a sustainable budget and will serve as a guide in planning for the future.
CITY OF IRWINDALE
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2024
REQUESTS FOR INFORMATION
This report is designed to provide a general overview of the City’s finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the office of the Finance Department, 5050 North Irwindale Avenue, Irwindale, CA 91706, or at www.IrwindaleCA.gov.
CITY OF IRWINDALE, CALIFORNIA
Statement of Net Position
Governmental
Activities
ASSETS
Cash and investments $ 120,622,110
Receivables:
Accounts 1,009,439
Taxes 5,230,011
Accrued interest 878,750
Notes and loans 12,546,035
Leases 7,556,289
Restricted assets:
Cash with fiscal agent 35,000
Land held for resale 15,568,641
Prepaid costs 176,865
Capital assets (not being depreciated/amortized) 15,081,922 Capital assets (net of accumulated depreciation/amortization) 42,064,539 Total assets 220,769,601
DEFERRED OUTFLOWS OF RESOURCES
Pension-related 11,600,881
OPEB-related 5,527,093
Total deferred outflows of resources 17,127,974
LIABILITIES
Accounts payable 2,041,039
Accrued liabilities 337,038
Deposits payable 15,692,476
Unearned revenue 8,136,327
Noncurrent liabilities:
Due within one year: SBITA and compensated absences 1,002,941 Due in more than one year:
Net pension liability 12,979,212
Net OPEB liability 17,958,677
SBITA and compensated absences 873,610
Total liabilities 59,021,320
DEFERRED INFLOWS OF RESOURCES
Pension-related 3,701,111
OPEB-related 89,807
Lease-related 7,119,543
Total deferred inflows of resources 10,910,461
NET POSITION
Net investment in capital assets 56,720,326
Restricted:
General government 30,731
Public safety 1,054,685
Parks and recreation 691,749
Public works 22,907,833
Capital projects 267,180
Housing activities 7,261,971
Unrestricted 79,031,319
Total net position $ 167,965,794
June 30, 2024
See Notes to Financial Statements.
19
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20
CITY OF IRWINDALE, CALIFORNIA
Statement of Activities
For the Year Ended June 30, 2024
Primary
Government
Operating Capital
Charges for Contributions Contributions Governmental
Expenses Services and Grants and Grants Activities
Functions/Programs:
Primary government:
Governmental activities:
General government $ 13,348,287 $ 495,419 $ 696,322 $ - $ (12,156,546) Public safety 11,226,109 241,205 1,192,420 - (9,792,484) Community development 1,147,420 - 9,941 33,804 (1,103,675) Parks and recreation 4,067,859 97,406 56,411 - (3,914,042) Public works 8,996,863 8,315,153 590,225 2,445,647 2,354,162 Housing activities 1,969,591 - - - (1,969,591)
Interest on long-term debt 2,394 - - - (2,394)
Total governmental activities $ 40,758,523 $ 9,149,183 $ 2,545,319 $ 2,479,451 (26,584,570) General revenues and transfers:
General revenues:
Property taxes 2,975,587
Sales taxes 8,871,432
Franchise taxes 1,778,137
Business licenses taxes 2,296,812
Utility users tax 4,453,120
Mining/processing taxes 8,520,874
Motor vehicle in lieu - unrestricted 208,128
Use of money and property 6,741,874
Other 1,470,044
Total general revenues 37,316,008
Change in net position 10,731,438
Net position-beginning 159,846,377
Restatements - correction of error (2,612,021)
Net position-beginning, as restated 157,234,356
Net position-ending $ 167,965,794
Program Revenues
Net (Expenses)
Revenues and
See Notes to Financial Statements.
21
CITY OF IRWINDALE, CALIFORNIA
Balance Sheet
Governmental Funds
June 30, 2024
General
ASSETS
Cash and investments $ 65,662,547 $ 7,256,583 $ 14,580,286 Receivables:
Accounts 490,007 - 9,104
Taxes 3,816,214 - 1,403,154
Notes and loans 6,551 12,539,484 -
Leases - 7,556,289 -
Accrued interest 585,657 75,636 80,905
Due from other funds 21,239 - -
Prepaid costs 71,899 102,482 2,484
Land held for resale 6,118,641 9,450,000 -
Restricted assets:
Cash and investments 35,000 - -
Total assets $ 29,393,602 84,394,627 $ 16,075,933 $
LIABILITIES
Accounts payable $ 1,243,533 $ 42,208 $ 317,955
Accrued liabilities 285,268 - 48,227
Unearned revenues 3,956,531 - 1,229,360
Deposits payable 9,360,722 - 943,017
Due to other funds 7,433 - -
Total liabilities 42,208 14,853,487 2, 538,559
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues 26,853 12,539,484 -
Lease-related - 7,119,543 -
Total deferred inflows of resources 7,146,396 12,539,484 -
FUND BALANCES (DEFICITS)
Nonspendable:
Prepaid costs 102,482 71,899 2,484
Notes and loans 6,551 - -
Land held for resale 6,118,641 9,450,000 -
Restricted
Housing activities 7,261,971 - -
Public safety - - -
Parks and recreation - - -
Public works - - -
Capital projects - - -
General government - - -
Assigned
Capital asset replacement 14,067,688 - 6,415,838
Capital improvement program 9,600,219 - 1,311,058
Continuing appropriations 512,798 28,040 128,119
Compensated absences 1,368,905 - 359,446
Unfunded actuarial liabilities 25,617,460 - 5,320,429
Economic contingency 5,000,000 - -
Total fund balances (deficits) 62,394,744 16,811,910 13,537,374 Total liabilities, deferred inflows of resources,
and fund balances (deficits) $ 84,394,627 $ 29,393,602 $ 16,075,933 Housing
Authority
Mining Impact
Fund
Special Revenue Funds
See Notes to Financial Statements.
22
CITY OF IRWINDALE, CALIFORNIA
Balance Sheet
Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Notes and loans
Leases
Accrued interest
Due from other funds
Prepaid costs
Land held for resale
Restricted assets:
Cash and investments
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Unearned revenues
Deposits payable
Due to other funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Lease-related
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable:
Prepaid costs
Notes and loans
Land held for resale
Restricted
Housing activities
Public safety
Parks and recreation
Public works
Capital projects
General government
Assigned
Capital asset replacement
Capital improvement program
Continuing appropriations
Compensated absences
Unfunded actuarial liabilities
Economic contingency
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
Total Total
Nonmajor Governmental
Funds Funds
$ 27,110,691 6,012,003 $ 120,622,110 $
476,524 33,804 1,009,439
- 10,643 5,230,011
- - 12,546,035
- - 7,556,289
14,804 121,748 878,750
- - 21,239
- - 176,865
- - 15,568,641
- - 35,000
$ 27,719,606 6,060,611 $ 163,644,379 $
$ 294,629 $ 142,714 $ 2,041,039
3,543 - 337,038
76,261 2,874,175 8,136,327
5,388,737 - 15,692,476
- 13,806 21,239
3,034,238 5,759,627 26, 228,119
370 33,804 12, 600,511
- - 7,119,543
370 33,804 19, 720,054
- - 176,865
- - 6,551
- - 15,568,641
- - 7,261,971
1,054,685 - 1,054,685
691,749 - 691,749
22,907,833 - 22,907,833
267,180 - 267,180
- 30,731 30,731
- - 20,483,526
- - 10,911,277
- - 668,957
- - 1,728,351
- - 30,937,889
- - 5,000,000
267,180 24,684,998 117,696,206
$ 27,719,606 6,060,611 $ 163,644,379 $
Capital
Projects Fund
Capital
Projects Funds
See Notes to Financial Statements.
23
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24
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2024
Amounts reported for governmental activities in the Statement of Net Position are different because:
Total fund balances - governmental funds $ 117,696,206
57,146,461
Deferred outflows-pension related 11,600,881
Deferred outflows-OPEB related 5,527,093
Deferred inflows-pension related (3,701,111)
Deferred inflows-OPEB related (89,807)
Total deferred outflows and inflows related to postemployment benefits 13,337,056 Long-term receivables 12,600,511
Total other long-term assets 12,600,511
SBITA (131,506)
Compensated absences (1,745,045)
Net pension liability (12,979,212)
Net OPEB liability (17,958,677)
Total long-term liabilities (32,814,440)
Net position of governmental activities $ 167,965,794
Long-term liabilities that are not due and payable in the current period, and therefore, are not reported in the funds.
CITY OF IRWINDALE, CALIFORNIA
Capital assets, net of accumulated depreciation/amortization, used in governmental activities are not financial resources and, therefore, are not reported in the funds.
Differences between expected and actual experiences, assumption changes and net differences between projected and actual earnings, and contributions subsequent to the measurement date for the postretirement benefits (pension and OPEB) are recognized as deferred outflows of resources and deferred inflows of resources on the Statement of Net Position.
Other long-term assets that are not available to pay for current period expenditures and, therefore, are either labeled unavailable or not reported in the funds.
See Notes to Financial Statements.
25
CITY OF IRWINDALE, CALIFORNIA
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2024
General
REVENUES
Taxes $ - 24,366,202 $ $ 4,318,531
Licenses and permits 2,167,580 - -
Intergovernmental 142,036 - -
Charges for services 2,300,716 - -
Use of money and property 5,138,365 355,841 464,322
Fines and forfeitures 160,745 - -
Contributions 56,411 - -
Miscellaneous 1,797,519 2,040 150,000
Total revenues 36,129,574 357,881 4,932,853
EXPENDITURES
Current:
General government 8,068,035 - 2,746,363
Public safety 8,032,677 - -
Community development 481,837 - 620,728
Parks and recreation 2,747,831 - -
Public works 4,095,563 - 1,781,950
Housing activities - 433,689 -
Capital outlay 799,432 - 191,932
Debt service:
Principal - 67,126 -
Interest and fiscal charges 2,394 - -
Total expenditures 24,294,895 433,689 5,340,973
Excess (deficiency) of revenues
over (under) expenditures 11,834,679 (75,808) (408,120)
OTHER FINANCING SOURCES (USES)
Transfers in 1,943,719 - -
Transfers out (6,652,367) - (92,474)
Subscription financing 110,274 - -
Total other financing sources (uses) (4,598,374) - (92,474) Net change in fund balances 7,236,305 (75,808) (500,594) Fund balances (deficit)-beginning 16,887,718 55,158,439 14,037,968 Fund balances (deficit)-ending $ 62,394,744 $ 16,811,910 $ 13,537,374 Special Revenue Funds
Housing
Authority
Mining Impact
Fund
See Notes to Financial Statements.
26
CITY OF IRWINDALE, CALIFORNIA
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Contributions
Miscellaneous
Total revenues
EXPENDITURES
Current:
General government
Public safety
Community development
Parks and recreation
Public works
Housing activities
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Subscription financing
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
Capital
Projects
Funds
Total Total
Nonmajor Governmental
Funds Funds
$ 400,159 - $ $ 29,084,892
- - 2,167,580
2,630,095 - 2,772,131
4,054,930 - 6,355,646
698,382 84,964 6,741,874
- - 160,745
- - 56,411
98,612 2,346,491 4,394,662
10,130,057 183,576 51,733,941
10,914 - 10,825,312
171,499 - 8,204,176
34,914 - 1,137,479
233,220 - 2,981,051
597,349 - 6,474,862
- - 433,689
216,251 7,506,525 8,714,140
- - 67,126
- - 2,394
1,264,147 7,506,525 38,840,229
8,865,910 (7,322,949) 12,893,712
8,522 7,374,108 9,326,349
(2,581,508) - (9,326,349)
- - 110,274
(2,572,986) 7,374,108 110,274
6,292,924 51,159 13,003,986
18,392,074 216,021 104,692,220
$ 24,684,998 267,180 $ 117,696,206 $
Capital
Projects Fund
See Notes to Financial Statements.
27
Reconciliation of the Statement of Revenues, Expenses and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Year Ended June 30, 2024
Amounts reported for governmental activities in the Statement of Activities are different because:
Net change in fund balances - total governmental funds: $ 13,003,986 Capital outlay 8,644,996
Loss on disposal (36,154)
Depreciation/amortization expense (2,335,407)
Total adjustment 6,273,435
(1,779,882)
Subscription financing (110,274)
Principal repayment on leases and subscriptions 67,125
Total adjustment (43,149)
Compensated absences (136,937)
Changes in pension liabilities and related deferred outflows and inflows of resources (5,508,818) Changes in OPEB liabilities and related deferred outflows and inflows of resources (1,077,197) Total adjustment (6,722,952)
Change in net position of governmental activities $ 10,731,438 Some expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds.
CITY OF IRWINDALE, CALIFORNIA
Governmental funds report capital outlays are expenditures. However, in the Statement of Activities, the cost of these assets is allocated over their estimated useful lives and reported as depreciation/amortization expense. This is the amount by which capital outlays exceeded depreciation/amortization expense in the current period.
Issuance of long-term debt (bonds and other debt) provide current financial resources to governmental funds, while the repayment of the principal on long-term debt consumes current financial resources of governmental funds. Whereas repayment of principal reduces long-term liability and issuance of new long-term debt increases long-term liability on the Statement of Net Position.
Revenues reported as unavailable revenue in the governmental funds are recognized in the Statement of Activities. These are included in the operating contributions and grants revenues in the Statement of Activities.
See Notes to Financial Statements.
28
CITY OF IRWINDALE, CALIFORNIA
Statement of Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2024
Private
Custodial Purpose
Funds Trust Funds
ASSETS
Cash and investments $ 388,805 $ 7,937,159
Receivables:
Accounts - 5,803
Accrued interest 1,900 82,082
Restricted assets:
Cash and investments with fiscal agents - 3,767,094
Total assets 11,792,138 390,705
DEFERRED OUTFLOWS OF RESOURCES
Deferred charge on refunding - 144,937
Total deferred outflows of resources 144,937 -
LIABILITIES
Accounts payable 8,485 -
Accrued interest - 393,396
Unearned revenues - 270,252
Long-term liabilities:
Due in one year - 7,025,000
Due in more than one year - 12,917,789
Total liabilities 20,606,437 8,485
NET POSITION
Restricted for:
Restricted for individuals, organizations, and other governments 382,220 (8,669,362) Total net position $ (8,669,362) 382,220 $
See Notes to Financial Statements.
29
CITY OF IRWINDALE, CALIFORNIA
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2024
Private
Custodial Purpose
Funds Trust Funds
ADDITIONS
Taxes 182,483 6,877,013
Interest and change in fair value of investments 10,903 590,064 Miscellaneous - 5,803
Total additions 7,472,880 193,386
DEDUCTIONS
Administrative expenses 35,025 239,160
Contractual services 118,490 23,070
Utilities 4,180 -
Interest expense - 1,021,452
Total deductions 1,283,682 157,695
Net increase (decrease) in fiduciary net position 35,691 6,189,198 Net position (deficit)-beginning 346,529 (14,858,560)
Net position (deficit)-ending $ (8,669,362) 382,220 $
See Notes to Financial Statements.
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