Aug 25
Ordinary Income/Expense
Income
4119 · Measure X Tax Increase 2025 12,356.53
4998 · Unknown Source Income 6,387.00
4100 · Property Taxes
4101 · Property Tax, Secured, Current 5,352.82
4103 · Homeowners Property Tax Relief 190.97
4104 · Property Tax, Unsecure, Current 48.19
4105 · Property Tax, Unsecure, Prior 18.89
4106 · Property Tax, Supplemental 98.99
Total 4100 · Property Taxes 5,709.86
4108 · Sales Tax - General 9,977.60
4109 · Sales Tax - Streets 5,426.18
4111 · Transient Occupancy Tax 40,913.40
4112 · VLF Swap 29,001.00
4114 · Road Fines 175.32
4125 · BLM Reimbursements 2,310.00
4200 · Gas Tax
4202 · Gas Tax 2105 12,216.05
Total 4200 · Gas Tax 12,216.05
4250 · RMRA SB1 Funds 1,160.02
4300 · Grant Revenues
4378 · Sea Level Rise 784.00
Total 4300 · Grant Revenues 784.00
4410 · Franchise Fees 3,000.00
4440 · Planning Fees/Permits 5,000.00
4510 · Interest Income 381.47
4520 · Rents & Concessions 3,961.66
4620 · Landing Fees 5,432.47
4640 · Launch Fees 1,465.00
4710 · Sewer Service Fees 17,616.11
4810 · Donations and Contributions 1,000.00
4990 · Miscellaneous Sales & Services 446.88
Total Income 164,720.55
Gross Profit 164,720.55
Expense
66900 · Reconciliation Discrepancies -0.01
6100 · Salaries & Wages
6110 · Salaries & Wages, Regular 43,499.97
6120 · Overtime Wages 754.54
6140 · Vacation Pay 4,350.80
6150 · Sick Pay 2,826.51
6170 · On-Call Pay 1,260.00
6190 · Other Pay 800.02
Total 6100 · Salaries & Wages 53,491.84
6200 · Payroll Taxes & Benefits
6210 · FICA/Medicare - Employer 4,092.17
6220 · Unemployment Insurance 108.16
6240 · Health Benefits
6241 · Health Insurance - Employer 451.14
6243 · Air Ambulance Membership 675.00
Total 6240 · Health Benefits 1,126.14
6250 · SIMPLE IRA - Employer 479.17
Total 6200 · Payroll Taxes & Benefits 5,805.64
6300 · General Administration Costs
6330 · Dues & Memberships 1,524.86
6350 · Licenses/Permits/Fees 228.00
6365 · Postage 78.00
6390 · Training/Travel 1,679.23
Total 6300 · General Administration Costs 3,510.09
6400 · Professional Services
6410 · Professional - Accounting 524.90
6420 · Professional - Audit 8,875.00
6430 · Professional - Consultant 975.00
6440 · Professional - Engineer 5,700.00
6450 · Professional - Legal 0.00
6460 · City Attorney 2,200.00
Total 6400 · Professional Services 18,274.90
6500 · Program Supplies & Services
6521 · Rent - Equipment 365.44
6530 · Outside Services 399.00
6541 · Repairs/Maint - Building 400.52
6542 · Repairs/Maint - Equipment 6,489.00
6544 · Repairs/Maint - Infrastructure 0.00
12:58 PM City of Point Arena
10/22/25 Profit & Loss
Accrual Basis August 2025
Aug 25
6551 · Supplies - Safety -28.32
6552 · Supplies & Tools 447.95
6560 · Telephone 426.20
6561 · Utilities 6,650.75
6565 · Internet Fees 620.96
6572 · Vehicle - Fuel 244.60
6573 · Vehicle - Maintenance 114.42
6580 · COPS 8,333.33
Total 6500 · Program Supplies & Services 24,463.85
6600 · Enterprise Supplies & Services
6630 · Lab/Testing 1,721.00
Total 6600 · Enterprise Supplies & Services 1,721.00
6900 · Other Expenses
6910 · Miscellaneous Expense 0.00
6950 · Finance Charges 0.00
Total 6900 · Other Expenses 0.00
8200 · Debt Service - Interest 1,776.60
Total Expense 109,043.91
Net Ordinary Income 55,676.64
Net Income 55,676.64
12:58 PM City of Point Arena
10/22/25 Profit & Loss
Accrual Basis August 2025
Sep 25
Ordinary Income/Expense
Income
4119 · Measure X Tax Increase 2025 9,144.99
4108 · Sales Tax - General 5,802.85
4109 · Sales Tax - Streets 5,858.88
4111 · Transient Occupancy Tax 5,000.00
4112 · VLF Swap 703.27
4200 · Gas Tax
4202 · Gas Tax 2105 1,659.86
Total 4200 · Gas Tax 1,659.86
4250 · RMRA SB1 Funds 1,017.29
4300 · Grant Revenues
4378 · Sea Level Rise 952.00
4370 · COASTAL CONV - PIER RESIENCY GR 76,762.44
Total 4300 · Grant Revenues 77,714.44
4440 · Planning Fees/Permits 2,450.00
4510 · Interest Income 39.00
4520 · Rents & Concessions 8,191.69
4610 · Boat Storage 75.00
4620 · Landing Fees 7,843.33
4640 · Launch Fees 740.00
4990 · Miscellaneous Sales & Services 46.00
Total Income 126,286.60
Gross Profit 126,286.60
Expense
6100 · Salaries & Wages
6110 · Salaries & Wages, Regular 27,721.51
6120 · Overtime Wages 333.79
6140 · Vacation Pay 3,293.88
6150 · Sick Pay 839.93
6160 · Holiday Pay 1,889.28
6170 · On-Call Pay 840.00
6190 · Other Pay 1,119.99
Total 6100 · Salaries & Wages 36,038.38
6200 · Payroll Taxes & Benefits
6210 · FICA/Medicare - Employer 2,756.94
6220 · Unemployment Insurance 76.58
6250 · SIMPLE IRA - Employer 333.64
Total 6200 · Payroll Taxes & Benefits 3,167.16
6300 · General Administration Costs
6310 · Advertising/Noticing 180.00
6345 · Event Insurance 461.00
6350 · Licenses/Permits/Fees -228.00
6390 · Training/Travel 54.60
Total 6300 · General Administration Costs 467.60
6400 · Professional Services
6410 · Professional - Accounting 307.50
6420 · Professional - Audit 11,190.00
6430 · Professional - Consultant 11,182.00
Total 6400 · Professional Services 22,679.50
6500 · Program Supplies & Services
6521 · Rent - Equipment 365.44
6530 · Outside Services 3,597.37
6542 · Repairs/Maint - Equipment 225.00
6560 · Telephone 427.29
6561 · Utilities 7,817.66
6565 · Internet Fees 697.93
6572 · Vehicle - Fuel 312.95
6580 · COPS 8,333.33
Total 6500 · Program Supplies & Services 21,776.97
6900 · Other Expenses
6910 · Miscellaneous Expense 300.00
Total 6900 · Other Expenses 300.00
8200 · Debt Service - Interest 1,765.03
Total Expense 86,194.64
Net Ordinary Income 40,091.96
Net Income 40,091.96
12:58 PM City of Point Arena
10/22/25 Profit & Loss
Accrual Basis September 2025
Type Date Num Name Memo Amount
1117 · Restricted funds
Deposit 08/31/2025 Interest 275.81
Transfer 08/25/2025 Funds Transfer 361,622.51
TOTAL RESTRICTED FUNDS 361,898.32
1110 · General Fund Checking - RCU
Bill Pmt -Check 08/04/2025 15229 Allied Administrators Group ID #07917-06025: 8/01/2025-8/31/2025 -451.14 Bill Pmt -Check 08/04/2025 15230 Erin Piper Bookkeeping -273.18 Bill Pmt -Check 08/04/2025 15231 Independent Coast Observer Public Notice -204.00 Bill Pmt -Check 08/04/2025 15232 Mendocino County Sheriff Law Enforcement Services -16,666.66 Bill Pmt -Check 08/04/2025 15233 Molly Haviland reimbursement -33.33 Bill Pmt -Check 08/04/2025 15234 Soil Alliance Composting Grant -550.00 Bill Pmt -Check 08/04/2025 15235 Underground Service Alert 2025 Membership Fee -300.00 Bill Pmt -Check 08/04/2025 15236 USPS PO Box renewal - one year -198.00 Bill Pmt -Check 08/10/2025 15237 Allied Administrators Group ID #07917-06025: 9/01/2025-9/30/2025 -451.14 Bill Pmt -Check 08/10/2025 15238 AT&T (CalNet) Phone Services -272.97 Bill Pmt -Check 08/10/2025 15239 Charles Schwab & Co, Inc 1411-1719 ; July 2025 -656.56 Bill Pmt -Check 08/10/2025 15240 John Biglow -129.22
Bill Pmt -Check 08/10/2025 15241 Point Arena Water Works, Inc. Utilities -1,089.14 Bill Pmt -Check 08/10/2025 15242 Suburban Propane Utilities -694.30 Bill Pmt -Check 08/18/2025 15243 Accurate Forklift, Inc. Forklift Certification -1,065.19 Bill Pmt -Check 08/18/2025 15244 CIRA Insurance Policies -59,401.56 Bill Pmt -Check 08/18/2025 15245 Community Development Services PLHA grants -975.00 Bill Pmt -Check 08/18/2025 15246 Fort Bragg Electric, Inc. WWTP Electrical Panel Replacement -22,393.00 Bill Pmt -Check 08/18/2025 15247 Mendocino County Sheriff Law Enforcement Services -8,333.33 Bill Pmt -Check 08/18/2025 15248 Point Arena Gas Utilities -215.15 Check 08/01/2025 EFT Payroll Direct Deposits VOID: 2025-08-01 Payroll 0.00 Check 08/01/2025 EFT Payroll Direct Deposits VOID: 2025-08-01 Payroll 0.00 Check 08/05/2025 EFT Blue Shield of Calif (Health) Account #W00358491000 - -2,761.73 Check 08/15/2025 052 Payroll Direct Deposits 2025-08-15 Payroll -11,467.36 Check 08/01/2025 15196 Biglow, John V. 2025-08-01 Payroll -401.18 City of Point Arena Schedule of Checking Account Transactions - Cash Basis As of August 1 - 31, 2025
Type Date Num Name Memo Amount
Check 08/01/2025 15197 Doyle, Daniel J. 2025-08-01 Payroll -69.26 Check 08/01/2025 15198 Ely-Dobbins, Anna M. 2025-08-01 Payroll -92.35 Check 08/01/2025 15199 Miluskewicz, Christopher T. 2025-08-01 Payroll -115.26 Check 08/01/2025 15200 Ortiz Cuesta, Mateo E. 2025-08-01 Payroll -296.24 Check 08/01/2025 EFT Payroll Direct Deposits 2025-08-01 Payroll -12,921.10 Check 08/22/2025 EFT Employment Development Department State Payroll Taxes -94.95 Check 08/06/2025 EFT Employment Development Department State Payroll Taxes -5.28 Check 08/11/2025 EFT Employment Development Department State Payroll Taxes -1.67 Check 08/06/2025 EFT Employment Development Department State Payroll Taxes -850.78 Check 08/06/2025 EFT US Treasury Federal Payroll Taxes -4,809.13 Check 08/06/2025 EFT US Treasury Federal Payroll Taxes -67.33 Check 08/22/2025 EFT US Treasury Federal Payroll Taxes -535.86 Check 08/11/2025 EFT US Treasury Federal Payroll Taxes -21.30 Check 08/05/2025 15201 Biglow, John V. 2025-08-05 Payroll -126.89 Check 08/25/2025 EFT Blue Shield of Calif (Health) Account #W00358491000 - -2,460.53 Check 08/29/2025 15202 Miluskewicz, Christopher T. 2025-08-29 Payroll -138.31 Check 08/29/2025 052 Payroll Direct Deposits 2025-08-29 Payroll -12,807.96 Check 08/29/2025 15203 NV State Collection & Disb Unit -229.66 Check 08/05/2025 15195 NV State Collection & Disb Unit -229.66 Check 08/18/2025 15196 Payroll Direct Deposits 2025-08-18 Payroll -1,791.32 Check 08/20/2025 EFT Employment Development Department State Payroll Taxes -768.16 Check 08/20/2025 EFT US Treasury Federal Payroll Taxes -4,290.85 Check 08/29/2025 EFT Redwood Credit Union -5,000.00
Check 08/11/2025 EFT Employment Development Department VOID: State Payroll Taxes 0.00 Check 08/11/2025 EFT US Treasury VOID: Federal Payroll Taxes 0.00 Check 08/20/2025 EFT PG&E Multiple Accounts -4,088.48
Check 08/25/2025 EFT PG&E Multiple Accounts -1,838.57
General Journal 08/01/2025 LOAN 02-Int Transfer payment to LOAN 02 -3,681.95 General Journal 08/31/2025 Balance Adjustment 0.01
Transfer 08/25/2025 Funds Transfer -361,622.51
TOTAL CHECKING -547,938.49
Type Date Num Name Memo Amount
1119 - Department Head VISA Account
Check 08/01/2025 EFT Zoom.us On-Line Meetings -50.97
Check 08/01/2025 EFT Further Reach Internet - City Hall and Pier -270.00 Check 08/06/2025 EFT Amazon.com Supplies -200.97
Check 08/13/2025 EFT Amazon.com Supplies -357.77
Check 08/13/2025 EFT USPS stamps -78.00
Check 08/14/2025 EFT Brillman Company Tractor Repairs -64.00 Check 08/19/2025 EFT SUMMIT HOSTING Quickbooks Hosting -215.00 Check 08/21/2025 EFT Amazon.com Supplies -21.18
Check 08/21/2025 EFT Amazon.com Supplies -86.26
Check 08/22/2025 EFT Otter AI Computer Software -5.80
Check 08/22/2025 EFT US Cellular Cell Phones -159.51
Check 08/27/2025 EFT Manchester Beach KOA Propane -29.45 Check 08/30/2025 EFT Adobe Computer Software -59.99
Check 08/27/2025 EFT Otter AI Computer Software -60.00
TOTAL VISA CHARGES -1,658.90
Deposits
Deposit 08/04/2025 Deposit 37,043.01
Deposit 08/04/2025 Deposit 3,563.72
Deposit 08/11/2025 Deposit 12,849.82
Deposit 08/12/2025 Deposit 4,012.12
Deposit 08/13/2025 Deposit 59,791.24
Deposit 08/25/2025 Deposit 18,180.80
Deposit 08/22/2025 Deposit 1,160.02
Deposit 08/27/2025 Deposit 9,331.21
Deposit 08/26/2025 Deposit 5,426.18
Deposit 08/26/2025 Deposit 12,356.53
Deposit 08/12/2025 Deposit 310.88
Deposit 08/29/2025 Deposit 12,216.05
Deposit 08/28/2025 Deposit 2,310.00
Deposit 08/19/2025 Deposit 114.58
Type Date Num Name Memo Amount
Deposit 08/31/2025 Interest 46.52
TOTAL DEPOSITS 178,712.68