3:36 PM City of Point Arena
11/13/25 Profit & Loss
Accrual Basis October 2025
Oct 25
Ordinary Income/Expense
Income
4119 • Measure X Tax Increase 2025 7,916.03
4108 • Sales Tax - General 4,573.82
49048.87
1,500.00
1,100.05
4370 • COASTAL CONV - PIER RESIENCY GR 14,559.49
4340 • COP's AB1913 Allocation 2,636.05
Total 4300 • Grant Revenues 17,195.54
3,000.00
50.00 3,018.26
52.61 50.00
1,695.00
2,277.26
320.00
4710 • Sewer Service Fees 6,561.42
4810 • Donations and Contributions 140.00
4990 • Miscellaneous Sales & Services 263.92
Total Income 104,612.09
Gross Profit 104,612.09
Expense
6100 • Salaries & Wages
6110 • Salaries & Wages, Regular 27,638.49
6140 • Vacation Pay 5,361.93
1,282.08
1,539.67
840.00
399.95
Total 6100 • Salaries & Wages 37,062.12
6200 • Payroll Taxes & Benefits
6210 • FICA/Medicare - Employer 2,835.24
6220 • Unemployment Insurance 228.81
6240 • Health Benefits
6242 • HSA - Employer 1.100.00
Total 6240 • Health Benefits 1,100.00
6250 • SIMPLE IRA - Employer 339.93
Total 6200 • Payroll Taxes & Benefits 4,503.98
630030 - Dues A Memberstop Costs 1,245.00
6360 • Office Supplies 14.86
6390 • Training/Travel 2,032.20
Total 6300 • General Administration Costs 3,292.06
6400 • Professional Services
5430-Protesional-Consultan 316.50
450.00
Total 6400 • Professional Services 766.50
6500 • Program Supplies & Services
6530 • Outside Services 7,745.20
6542 • Repairs/Maint - Equipment 833.52
6552 • Supplies & Tools 59.85
3:36 PM City of Point Arena
11/13/25 Profit & Loss
Accrual Basis October 2025
Oct 25
6560 • Telephone 270.64
6561 • Utilities 1,328.44
6572. Vehicle - Fuel 412.05
6580 • COPS 8,333.33
Total 6500 • Program Supplies & Services 18,983.03
6900 • Other Expenses
6910 • Miscellaneous Expense 0.00
Total 6900 • Other Expenses 0.00
8200 • Debt Service - Interest 1,765.03
Total Expense 66,372.72
Net Ordinary Income 38,239.37
Net Income 38,239.37
City of Point Arena 9:43 AM
Profit & Loss Budget Performance 11/12/2025
October 2025 Accrual Basis
Oct 25 Budget Jul - Oct 25 YTD Budget Annual Budget
Ordinary Income/Expense
Income
4119 - Measure X Tax Increase 2025 7,916.03 36,189.96
4118 • PLHA - Permanent Local Housing 0.00 0.00 0.00 0.00 0.00 4998 • Unknown Source Income 0.00 6,387.00
4100 - Property Taxes
4101 • Property Tax, Secured, Current 0.00 5,352.82
4103 - Homeowners Property Tax Relief 0.00 190.97
4104 • Property Tax, Unsecure, Current 0.00 48.19
4105 • Property Tax, Unsecure, Prior 0.00 18.89
0.00 98.99
4100 • Property Taxes - Other 0.00 0.00 0.00 0.00 0.00
Total 4100 • Property Taxes 0.00 0.00 5,709.86 0.00 0.00 4108 • Sales Tax - General 4,573.82 0.00 25,161.35 0.00 0.00 4109 - Sales Tax - Streets 5,049.37 0.00 21,102.60 0.00 0.00 4111 - Transient Occupancy Tax 49,848.81 0.00 106,276.19 0.00 0.00 4112 - VLF Swap 0.00 29,704.27
4113 - Transfer Tax 0.00 0.00 0.00 0.00 0.00
4114 - Road Fines 0.00 175.32
4120 • CalTrans Maint Reimbursement 1,500.00 1,500.00
4125 • BLM Reimbursements 0.00 0.00 2,310.00 0.00 0.00
4200 • Gas Tax
4202 • Gas Tax 2105 0.00 13,875.91
4200 • Gas Tax - Other 0.00 0.00 0.00 0.00 0.00
Total 4200 • Gas Tax 0.00 0.00 13,875.91 0.00 0.00
4250 - RMRA SB1 Funds 1,100.05 0.00 4,329.44 0.00 0.00
4300 • Grant Revenues
Oct 25 Budget Jul - Oct 25 YTD Budget Annual Budget
4378 • Sea Level Rise 0.00 1,736.00
4377 • USED OIL FUND 0.00 0.00 0.00 0.00 0.00
4376 • BEVERAGE RECYCLING 0.00 0.00 0.00 0.00 0.00
4370 • COASTAL CONV - PIER RESIENCY GR 14,559.49 0.00 91,321.93 0.00 0.00 4375 • CAL RECYCLE COMPOSTING GRANT 0.00 0.00 110.00 0.00 0.00 4345 • Prop 68 Grant 0.00 0.00 0.00 0.00 0.00
4360 - State Water Grants -Waste Water 0.00 0.00 0.00 0.00 0.00 4350 • FEMA Grants 0.00 0.00 0.00 0.00 0.00
4310 • Grants - CDBG 0.00 0.00 0.00 0.00 0.00
4340 - COP's AB1913 Allocation 2,636.05 0.00 2,636.05 0.00 0.00 Total 4300 • Grant Revenues 17,195.54 0.00 95,803.98 0.00 0.00 4410 - Franchise Fees 3,000.00 0.00 6,000.00 0.00 0.00
4420 • Business License Fee 50.00 0.00 50.00 0.00 0.00
4440 • Planning Fees/Permits 3,018.26 0.00 10,968.26 0.00 0.00 4510 - Interest Income 52.61 0.00 1,773.22 0.00 0.00
4520 - Rents & Concessions 50.00 0.00 18,877.17 0.00 0.00 4590 • Principal Collected 0.00 0.00 0.00 0.00 0.00
4610 • Boat Storage 1,695.00 0.00 3.465.00 0.00 0.00
4620 • Landing Fees 2,277.26 0.00 17,906.91 0.00 0.00
4630 • Hoist Rental 0.00 0.00 0.00 0.00 0.00
4640 - Launch Fees 320.00 0.00 2,825.00 0.00 0.00
4710 • Sewer Service Fees 6,561.42 0.00 30,738.95 0.00 0.00 4810 - Donations and Contributions 140.00 0.00 1,140.00 0.00 0.00 4990 - Miscellaneous Sales & Services 263.92 0.00 1,399.92 0.00 0.00 Total Income 104,612.09 0.00 443,670.31 0.00 0.00
Gross Profit 104,612.09 0.00 443,670.31 0.00 0.00
Expense
66900 • Reconciliation Discrepancies 0.00 -0.01
6100 - Salaries & Wages
6110 • Salaries & Wages, Regular 27,638.49 127,165.75
Oct 25 Budget Jul - Oct 25 YTD Budget Annual Budget
6120 • Overtime Wages 0.00 1,624.96
6140 • Vacation Pay 5,361.93 14,193.47
6150 - Sick Pay 1,282.08 6,061.73
6160 - Holiday Pay 1,539.67 5,378.25
6170 - On-Call Pay 840.00 3,780.00
6190 • Other Pay 399.95 3.601.47
6100 • Salaries & Wages - Other 0.00 0.00 0.00 0.00 0.00 Total 6100 - Salaries & Wages 37,062.12 0.00 161,805.63 0.00 0.00 6200 • Payroll Taxes & Benefits
6210 • FICA/Medicare - Employer 2,835.24 12,378.22
6220 • Unemployment Insurance 228.81 457.72
6230 - Workers Comp 0.00 12,887.00
6240 • Health Benefits
6241 • Health Insurance - Employer 0.00 902.28
6242 - HSA - Employer 1,100.00 1,100.00
6243 - Air Ambulance Membership 675.00
Total 6240 - Health Benefits 1.100.00 2,677.28
6250 • SIMPLE IRA - Employer 339.93 1,481.01
6290 • Other Benefits 0.00 0.00 0.00 0.00 0.00
6200 - Payroll Taxes & Benefits - Other 0.00 0.00 0.00 0.00 0.00 Total 6200 • Payroll Taxes & Benefits 4,503.98 0.00 29,881.23 0.00 0.00 6300 - General Administration Costs
6310 - Advertising/Noticing 0.00 0.00 384.00 0.00 0.00
6320 - Election Costs 0.00 0.00 0.00 0.00 0.00
6330 • Dues & Memberships 1,245.00 0.00 3,369.86 0.00 0.00 6340 • Liability Insurance 0.00 0.00 42,332.56 0.00 0.00 6345 • Event Insurance 0.00 461.00
6347 • Property Insurance 0.00 0.00 4,182.00 0.00 0.00
6350 - Licenses/Permits/Fees 0.00 0.00 4,795.99 0.00 0.00 6360 • Office Supplies 14.86 0.00 437.36 0.00 0.00
Oct 25 Budget Jul - Oct 25 YTD Budget Annual Budget
6365 • Postage 0.00 0.00 78.00 0.00 0.00
6370 - Printing 0.00 0.00 0.00 0.00 0.00
6380 • Storage/Rents 0.00 198.00
6390 • Training/Travel 2,032.20 0.00 4,579.70 0.00 0.00 6300 • General Administration Costs - Other 0.00 0.00 0.00 0.00 0.00 -
Total 6300 • General Administration Costs 3,292.06 0.об 60,818.47 0.00 0.00 6400 • Professional Services
6410 • Professional - Accounting 316.50 0.00 1,422.08 0.00 0.00 6420 • Professional - Audit 0.00 0.00 20,065.00 0.00 0.00 6430 • Professional - Consultant 450.00 0.00 21,887.00 0.00 0.00 6440 • Professional - Engineer 0.00 0.00 29,325.00 0.00 0.00 6450 • Professional - Legal 0.00 0.00
6460 - City Attorney 0.00 0.00 5,088.94 0.00 0.00
Total 6400 • Professional Services 766.50 0.00 77,788.02 0.00 0.00 6500 - Program Supplies & Services
6521 • Rent - Equipment 0.00 0.00 2,650.95 0.00 0.00
6530 • Outside Services 7,745.20 0.00 17,180.58 0.00 0.00 6541 - Repairs/Maint - Building 0.00 0.00 1,617.91 0.00 0.00 6542 • Repairs/Maint - Equipment 833.52 0.00 23,491.35 0.00 0.00 6543 • Repairs/Maint - Streets 0.00 0.00 0.00 0.00 0.00 6544 • Repairs/Maint - Infrastructure 0.00 88.05
6551 • Supplies - Safety 0.00 0.00 260.02 0.00 0.00
6552 • Supplies & Tools 59.85 0.00 3,536.30 0.00 0.00
6560 - Telephone 270.64 0.00 1,555.99 0.00 0.00
6561 • Utilities 1.328.44 0.00 27.228.07 0.00 0.00
6565 • Internet Fees 0.00 0.00 2,005.84 0.00 0.00
6572 - Vehicle - Fuel 412.05 0.00 1,778.73 0.00 0.00
6573 • Vehicle - Maintenance 0.00 0.00 114.42 0.00 0.00 6580 • COPS 8,333.33 0.00 33,333.32 0.00 0.00
Total 6500 • Program Supplies & Services 18,983.03 0.00 114,841.53 0.00 0.00
Oct 25 Budget Jul - Oct 25 YTD Budget Annual Budget
6600 • Enterprise Supplies & Services
6610 - Chlorine 0.00 0.00 4,681.80 0.00 0.00
6630 • Lab/Testing 0.00 0.00 1.721.00 0.00 0.00
Total 6600 - Enterprise Supplies & Services 0.00 0.00 6,402.80 0.00 0.00 6900 • Other Expenses
6910 • Miscellaneous Expense 0.00 0.00 300.00 0.00 0.00 6950 • Finance Charges 0.00 0.00
6900 • Other Expenses - Other 0.00 0.00 0.00 0.00 0.00
Total 6900 • Other Expenses 0.00 0.00 300.00 0.00 0.00
8200 • Debt Service - Interest 1,765.03 0.00 7,037.41 0.00 0.00 Total Expense 66,372.72 0.00 458,875.08 0.00 0.00
Net Ordinary Income 38,239.37 0.00 -15,204.77 0.00 0.00 Net Income 38.239.37 0.00 -15,204.77 0.00 0.00