Nov 25
Ordinary Income/Expense
Income
4119 · Measure X Tax Increase 2025 15,460.81
4108 · Sales Tax - General 15,384.10
4109 · Sales Tax - Streets 8,169.72
4111 · Transient Occupancy Tax 2,147.29
4200 · Gas Tax
4202 · Gas Tax 2105 1,418.27
Total 4200 · Gas Tax 1,418.27
4250 · RMRA SB1 Funds 2,326.01
4300 · Grant Revenues
4340 · COP's AB1913 Allocation 122,846.81
Total 4300 · Grant Revenues 122,846.81
4420 · Business License Fee 250.00
4510 · Interest Income 1,365.17
4520 · Rents & Concessions 2,364.84
4620 · Landing Fees 1,113.90
4990 · Miscellaneous Sales & Services 753.54
Total Income 173,600.46
Gross Profit 173,600.46
Expense
66900 · Reconciliation Discrepancies 0.04
6100 · Salaries & Wages
6110 · Salaries & Wages, Regular 35,589.89
6140 · Vacation Pay 160.00
6150 · Sick Pay 1,154.26
6160 · Holiday Pay 1,599.69
6170 · On-Call Pay 840.00
6190 · Other Pay 399.83
Total 6100 · Salaries & Wages 39,743.67
6200 · Payroll Taxes & Benefits
6210 · FICA/Medicare - Employer 3,040.40
6220 · Unemployment Insurance 270.98
6230 · Workers Comp 0.00
6240 · Health Benefits
6241 · Health Insurance - Employer 1,353.42
6242 · HSA - Employer 4,400.00
Total 6240 · Health Benefits 5,753.42
6250 · SIMPLE IRA - Employer 331.73
Total 6200 · Payroll Taxes & Benefits 9,396.53
6300 · General Administration Costs
6310 · Advertising/Noticing 468.00
6340 · Liability Insurance 0.00
6347 · Property Insurance 13,160.00
6350 · Licenses/Permits/Fees 32,600.00
6360 · Office Supplies 851.06
6365 · Postage 118.97
6390 · Training/Travel 1,266.72
Total 6300 · General Administration Costs 48,464.75
6400 · Professional Services
6410 · Professional - Accounting 513.00
6430 · Professional - Consultant 26,475.00
Total 6400 · Professional Services 26,988.00
9:03 AM City of Point Arena
12/19/25 Profit & Loss
Accrual Basis November 2025
Nov 25
6500 · Program Supplies & Services
6521 · Rent - Equipment 3,986.09
6530 · Outside Services 2,770.00
6541 · Repairs/Maint - Building 136.78
6542 · Repairs/Maint - Equipment 2,754.51
6544 · Repairs/Maint - Infrastructure 209.91
6552 · Supplies & Tools 800.95
6560 · Telephone 686.72
6561 · Utilities 8,305.71
6565 · Internet Fees 672.96
6572 · Vehicle - Fuel 308.57
Total 6500 · Program Supplies & Services 20,632.20
6900 · Other Expenses
6910 · Miscellaneous Expense 15.00
Total 6900 · Other Expenses 15.00
8200 · Debt Service - Interest 1,741.33
Total Expense 146,981.52
Net Ordinary Income 26,618.94
Net Income 26,618.94
9:03 AM City of Point Arena
12/19/25 Profit & Loss
Accrual Basis November 2025
City of Point Arena
Schedule of Checking Account Transactions - Cash Basis
As of November 30, 2025
Type Date Num Name Memo Amount
1117 · PLHA Home Repair Loans , SH 21
Deposit 11/30/2025 Interest 1,314.55
Transfer 11/12/2025 Funds Transfer 80,000.00
Transfer 11/18/2025 Funds Transfer -634.80
Total 1117 · PLHA Home Repair Loans , SH 21 80,679.75
1110 · General Fund Checking - RCU
Bill Pmt -Check 11/09/2025 15367 CIRA -6,580.00
Bill Pmt -Check 11/09/2025 15368 Dark Gulch, LLC -5,350.00 Bill Pmt -Check 11/09/2025 15369 ESA work on LCP amendment - Sea Level rise -1,820.00 Bill Pmt -Check 11/09/2025 15370 General Code, LLC Muni Code Update -1,245.00 Bill Pmt -Check 11/09/2025 15371 HealthEquity Employer Contribution 2024 HSA Acct 2016- 2380322 June -550.00 Bill Pmt -Check 11/09/2025 15372 John Biglow reimburse -47.43 Bill Pmt -Check 11/09/2025 15373 Mendocino County Sheriff -8,333.33 Bill Pmt -Check 11/09/2025 15374 Mendocino County Tax Collector 1902957 & 1897241 -5,726.04 Bill Pmt -Check 11/09/2025 15375 Peter Bogdahn - V reimburse for parts -46.36 Bill Pmt -Check 11/09/2025 15376 Point Arena Water Works, Inc. -977.48 Bill Pmt -Check 11/09/2025 15377 Redwood Credit Union -Wilson (HSA) HSA 2025 Employer Contribution JUL-SEP 2025: Act #8991 -550.00 Bill Pmt -Check 11/09/2025 15378 Sean Robertson - V -950.00 Bill Pmt -Check 11/22/2025 15380 Alpha Analytical Labratories, Inc. -3,332.00 Bill Pmt -Check 11/22/2025 15381 Bank of America VOID: HSA Acct # 0001570524, Mary Ducey-Hardos 0.00 Bill Pmt -Check 11/22/2025 15382 Black Mountain Software -6,835.00 Bill Pmt -Check 11/22/2025 15383 Community Development Services -600.00 Bill Pmt -Check 11/22/2025 15384 Ed Christensen -270.00 Bill Pmt -Check 11/22/2025 15385 Erin Piper Bookkeeping -513.00 Bill Pmt -Check 11/22/2025 15386 Independent Coast Observer -276.00 Bill Pmt -Check 11/22/2025 15387 Molly Haviland -39.22
Bill Pmt -Check 11/22/2025 15388 Peter Bogdahn - V -707.16 Bill Pmt -Check 11/22/2025 15389 Point Arena Gas -284.40
Type Date Num Name Memo Amount
Bill Pmt -Check 11/22/2025 15390 S&B -345.32
Check 11/07/2025 15223 Bogdahn, Peter 2025-11-07 Payroll -2,535.70 Check 11/07/2025 15224 Doyle, Daniel J. 2025-11-07 Payroll -69.26 Check 11/07/2025 15225 Ely-Dobbins, Anna M. 2025-11-07 Payroll -92.35 Check 11/07/2025 15226 Miluskewicz, Christopher T. 2025-11-07 Payroll -92.21 Check 11/07/2025 15227 Robertson, Sean K. 2025-11-07 Payroll -502.45 Check 11/07/2025 15317 Schnell, Scott 2025-11-07 Payroll -401.06 Check 11/07/2025 EFT Payroll Direct Deposits 2025-11-07 Payroll -12,068.48 Check 11/07/2025 15318 NV State Collection & Disb Unit -229.66 Check 11/12/2025 EFT Employment Development Department -1,537.88 Check 11/12/2025 EFT US Treasury -5,481.31
Check 11/20/2025 EFT LEAF 100-9710801-001 -739.33
Check 11/03/2025 EFT Blue Shield of Calif (Health) Account #W00358491000 - -2,761.73 Check 11/21/2025 15319 Bogdahn, Peter 2025-11-21 Payroll -1,989.85 Check 11/21/2025 15320 Schnell, Scott 2025-11-21 Payroll -164.07 Check 11/21/2025 EFT Payroll Direct Deposits 2025-11-21 Payroll -11,769.84 Check 11/26/2025 EFT Employment Development Department -887.04 Check 11/26/2025 EFT US Treasury -5,075.13
Check 11/21/2025 15321 NV State Collection & Disb Unit -229.66 Check 11/19/2025 EFT PG&E Multiple Accounts -6,457.79
Check 11/20/2025 EFT Genuine Parts -1,986.61
Check 11/30/2025 Service Charge -15.00
General Journal 11/01/2025 LOAN 02-Int Transfer payment to LOAN 02 -3,681.95 General Journal 11/30/2025 Balance Adjustment -0.04
TOTAL -104,146.14
1119 · Department Head Access Account
Check 11/01/2025 EFT League of California Cities Conference -775.00 Check 11/01/2025 EFT Zoom.us -50.97
Check 11/01/2025 EFT Further Reach -270.00
Check 11/12/2025 EFT USPS -78.00
Check 11/18/2025 EFT SUMMIT HOSTING -215.00
Check 11/18/2025 EFT League of California Cities training -50.00 Check 11/19/2025 EFT Mendocino Community Network -17.00
Type Date Num Name Memo Amount
Check 11/21/2025 EFT USPS -23.47
Check 11/22/2025 EFT US Cellular -159.62
Check 11/25/2025 EFT USPS -15.60
Check 11/27/2025 EFT Otter AI -60.00
Check 11/30/2025 EFT Adobe -59.99
Check 11/06/2025 EFT Amazon.com -385.52
Check 11/09/2025 EFT Amazon.com -32.76
Check 11/10/2025 EFT USPS -1.90
Check 11/11/2025 EFT Microsoft -450.00
Check 11/20/2025 EFT Amazon.com -26.77
Check 11/21/2025 EFT Remarkable OPS, LLC -851.06
Check 11/25/2025 EFT Home Depot -117.54
Check 11/30/2025 EFT Aaction Rents Forklift Rental -3,246.76 TOTAL -6,886.96
Deposit 11/03/2025 Deposit 126,509.72
Deposit 11/17/2025 Deposit 6,997.06
Deposit 11/11/2025 Deposit 487.92
Deposit 11/30/2025 Interest 7.10
Deposit 11/21/2025 Deposit 1,225.96
Deposit 11/21/2025 Deposit 8,169.72
Deposit 11/21/2025 Deposit 15,460.81
Deposit 11/21/2025 Deposit 15,384.10
Deposit 11/30/2025 Interest 10.86
Transfer 11/12/2025 Funds Transfer 80,000.00
Transfer 11/18/2025 Funds Transfer 634.80
Transfer 11/19/2025 Funds Transfer 1,359.69
TOTAL 256,247.74
Dec 25
Ordinary Income/Expense
Income
4119 · Measure X Tax Increase 2025 7,708.86
4108 · Sales Tax - General 4,831.16
4109 · Sales Tax - Streets 4,704.63
4111 · Transient Occupancy Tax 18,816.34
4200 · Gas Tax
4202 · Gas Tax 2105 2,849.31
Total 4200 · Gas Tax 2,849.31
4250 · RMRA SB1 Funds 883.82
4300 · Grant Revenues
4370 · COASTAL CONV - PIER RESIENCY GR 65,648.27
4350 · FEMA Grants
4352 · Emergency Protective Measures 43,463.58
4350 · FEMA Grants - Other 10,865.89
Total 4350 · FEMA Grants 54,329.47
4340 · COP's AB1913 Allocation 16,460.79
Total 4300 · Grant Revenues 136,438.53
4420 · Business License Fee 3,706.00
4510 · Interest Income 1,290.87
4520 · Rents & Concessions 1,250.00
4620 · Landing Fees 844.35
4990 · Miscellaneous Sales & Services 448.80
Total Income 183,772.67
Gross Profit 183,772.67
Expense
66900 · Reconciliation Discrepancies -0.02
6100 · Salaries & Wages
6110 · Salaries & Wages, Regular 28,238.77
6120 · Overtime Wages 84.98
6140 · Vacation Pay 560.00
6150 · Sick Pay 1,845.22
6160 · Holiday Pay 3,039.36
6170 · On-Call Pay 840.00
6190 · Other Pay 1,155.47
Total 6100 · Salaries & Wages 35,763.80
6200 · Payroll Taxes & Benefits
6210 · FICA/Medicare - Employer 2,735.96
6220 · Unemployment Insurance 55.65
6230 · Workers Comp 0.00
6240 · Health Benefits
6241 · Health Insurance - Employer 5,558.46
6242 · HSA - Employer 2,750.00
Total 6240 · Health Benefits 8,308.46
6250 · SIMPLE IRA - Employer 333.60
Total 6200 · Payroll Taxes & Benefits 11,433.67
6300 · General Administration Costs
6330 · Dues & Memberships 100.00
6340 · Liability Insurance 0.00
6347 · Property Insurance 6,580.00
6350 · Licenses/Permits/Fees 709.00
6360 · Office Supplies 20.74
6365 · Postage 256.37
6390 · Training/Travel 304.50
1:03 PM City of Point Arena
01/15/26 Profit & Loss
Accrual Basis December 2025
Dec 25
Total 6300 · General Administration Costs 7,970.61
6400 · Professional Services
6410 · Professional - Accounting 266.00
6430 · Professional - Consultant 600.00
Total 6400 · Professional Services 866.00
6500 · Program Supplies & Services
6521 · Rent - Equipment 396.33
6530 · Outside Services 2,908.34
6542 · Repairs/Maint - Equipment 912.21
6544 · Repairs/Maint - Infrastructure 469.14
6552 · Supplies & Tools 201.43
6560 · Telephone 418.49
6561 · Utilities 18,343.87
6565 · Internet Fees 880.06
6572 · Vehicle - Fuel 474.45
6580 · COPS 8,333.33
Total 6500 · Program Supplies & Services 33,337.65
6600 · Enterprise Supplies & Services
6630 · Lab/Testing 2,949.00
Total 6600 · Enterprise Supplies & Services 2,949.00
8200 · Debt Service - Interest 1,673.76
Total Expense 93,994.47
Net Ordinary Income 89,778.20
Net Income 89,778.20
1:03 PM City of Point Arena
01/15/26 Profit & Loss
Accrual Basis December 2025
Type Date Num Name Memo Amount
1117 · Restricted Funds Balance 432,442.17
Deposit 12/31/2025 Interest 1,210.43
Transfer 12/03/2025 Funds Transfer -600.00
Transfer 12/04/2025 Funds Transfer -117,829.00
Transfer 12/15/2025 Funds Transfer 60,000.00
Total 1117 ·Restricted Funds Total 375,223.60
Total 1100 · Fund Cash in Banks
1110 · General Fund Checking - RCU
Bill Pmt -Check 12/08/2025 15391 Bank of America HSA Acct # 10000335190, Mary Ducey-Hardos -2,200.00 Bill Pmt -Check 12/09/2025 15392 Allied Administrators Group ID #07917-06025: 10/01/2025-12/31/2025 -1,353.42 Bill Pmt -Check 12/09/2025 15393 Alpha Analytical Labratories, Inc. PACITY - NOV 2025 -1,394.00 Bill Pmt -Check 12/09/2025 15394 AT&T (CalNet) BAN 9391053227 -527.10 Bill Pmt -Check 12/09/2025 15395 Charles Schwab & Co, Inc Group 1411-1719 -1,343.32 Bill Pmt -Check 12/09/2025 15396 CIRA -6,580.00
Bill Pmt -Check 12/09/2025 15397 Independent Coast Observer -192.00 Bill Pmt -Check 12/09/2025 15398 Jones Mayer City Attorney Aug- Oct 2025; invoice135955 -4,550.00 Bill Pmt -Check 12/09/2025 15399 JR's Home and Auto -24.17 Bill Pmt -Check 12/09/2025 15400 Kentucky Forge Works -11,398.00 Bill Pmt -Check 12/09/2025 15401 L&B Avalos Autoshop -140.00 Bill Pmt -Check 12/09/2025 15402 Marie Jones Consulting July, Oct & Nov 2025 -25,875.00 Bill Pmt -Check 12/09/2025 15403 McMaster-Carr Supply Co. purchase order 120225 -74.26 Bill Pmt -Check 12/09/2025 15404 Mendocino County Sheriff -8,333.33 Bill Pmt -Check 12/09/2025 15405 Moffatt & Nichol INV 803764 -30,985.00 Bill Pmt -Check 12/09/2025 15406 Peter Bogdahn - V -481.83 Bill Pmt -Check 12/09/2025 15407 Phoenix Fire Defense Annual Fire Extinguisher Service -235.50 Bill Pmt -Check 12/09/2025 15408 S&B -282.00
Bill Pmt -Check 12/09/2025 15409 State Water Resources Control Board -32,150.00 City of Point Arena
Schedule of Checking Account Transactions - Cash Basis
As of December 31, 2025
Type Date Num Name Memo Amount
Bill Pmt -Check 12/09/2025 15410 Suburban Propane -870.44 Bill Pmt -Check 12/22/2025 15412 Anthem Blue Cross Health Insurance-K80999;Dec 2025 & Jan 2026 -5,558.46 Bill Pmt -Check 12/22/2025 15413 Community Development Services -600.00 Bill Pmt -Check 12/22/2025 15414 HealthEquity Employer Contribution 2024 HSA Acct 2016- 2380322 -550.00 Bill Pmt -Check 12/22/2025 15415 Jones Mayer City Attorney NOV 2025; invoice137276 -1,950.00 Bill Pmt -Check 12/22/2025 15416 Mendocino County Envir.Health Hazardous Materials Permit -709.00 Bill Pmt -Check 12/22/2025 15417 PG&E -7,710.79
Bill Pmt -Check 12/22/2025 15418 Point Arena Gas -450.35 Bill Pmt -Check 12/22/2025 15419 Point Arena Water Works, Inc. -915.66 Bill Pmt -Check 12/22/2025 15420 Redwood Credit Union-Biglow (HSA) HSA 2025 Employer Contribution OCT - DEC 2025: Ac -550.00 Bill Pmt -Check 12/22/2025 15421 Redwood Credit Union - Haviland (HSA) HSA 2025 Employer Contribution OCT-DEC 2025: Act -550.00 Bill Pmt -Check 12/22/2025 15422 Redwood Credit Union -Wilson (HSA) HSA 2025 Employer Contribution OCT-DEC 2025: Act -550.00 Bill Pmt -Check 12/22/2025 EFT Scott Robertson shower project; 16 hours@ $60 ($150 discount) -800.00 Bill Pmt -Check 12/22/2025 15424 Suburban Propane -92.99 Bill Pmt -Check 12/11/2025 EFT Amazon.com -5.24
Check 12/05/2025 15322 Bogdahn, Peter 2025-12-05 Payroll -519.15 Check 12/05/2025 15323 Doyle, Daniel J. 2025-12-05 Payroll -69.26 Check 12/05/2025 15324 Ely-Dobbins, Anna M. 2025-12-05 Payroll -92.35 Check 12/05/2025 EFT Payroll Direct Deposits 2025-12-05 Payroll -13,044.60 Check 12/05/2025 15327 NV State Collection & Disb Unit -229.66 Check 12/05/2025 EFT Employment Development Department -819.50 Check 12/05/2025 EFT US Treasury -4,599.67
Check 12/12/2025 eft Blue Shield of Calif (Health) Account #W00358491000 - -2,761.73 Check 12/19/2025 15328 Bogdahn, Peter 2025-12-19 Payroll -1,143.54 Check 12/19/2025 EFT Payroll Direct Deposits 2025-12-19 Payroll -12,141.17 Check 12/19/2025 15329 NV State Collection & Disb Unit -229.66 Check 12/19/2025 EFT Employment Development Department -1,045.28 Check 12/19/2025 EFT US Treasury -4,592.47
General Journal 12/01/2025 LOAN 02-Int Transfer payment to LOAN 02 -3,681.95 Total -194,951.85
1118 - VISA Card
Type Date Num Name Memo Amount
Check 12/01/2025 EFT Further Reach -270.00
Check 12/01/2025 EFT Zoom.us -50.97
Check 12/04/2025 EFT USPS -10.77
Check 12/05/2025 EFT Stickeryou.com -40.52
Check 12/09/2025 EFT USPS -234.00
Check 12/10/2025 EFT Amazon.com -103.75
Check 12/11/2025 EFT Amazon.com -51.92
Check 12/12/2025 EFT Thomas & Assoc -793.78
Check 12/18/2025 EFT SUMMIT HOSTING -215.00
Check 12/18/2025 EFT PG&E Multiple Accounts -878.20
Check 12/19/2025 EFT SUMMIT HOSTING -53.18
Check 12/19/2025 EFT Mendocino Community Network -9.00
Check 12/20/2025 EFT Amazon.com -20.74
Check 12/22/2025 EFT US Cellular -159.62
Check 12/22/2025 EFT Bluehost.com Website Hosting -161.92 Check 12/25/2025 EFT Arena Market & Cafe -82.85
Check 12/27/2025 EFT Amazon.com -61.88
Check 12/27/2025 EFT Otter AI -60.00
Check 12/30/2025 EFT Adobe -59.99
Check 12/20/2025 EFT Amazon.com -56.55
Check 12/22/2025 EFT LEAF 100-9710801-001 -396.33
Check 12/08/2025 EFT USPS -11.60
Total -3,782.57
Deposits
Deposit 12/01/2025 Deposit 3,293.15
Deposit 12/04/2025 Deposit 1,540.24
Deposit 12/09/2025 Deposit 17,660.79
Deposit 12/09/2025 Deposit 29,989.35
Deposit 12/11/2025 Deposit 109,368.97
Deposit 12/29/2025 Deposit 3,706.00
Type Date Num Name Memo Amount
Deposit 12/23/2025 Deposit 4,704.63
Deposit 12/23/2025 Deposit 7,708.86
Deposit 12/23/2025 Deposit 4,831.16
Deposit 12/23/2025 Deposit 883.82
Deposit 12/31/2025 Deposit 1,309.07
Deposit 12/31/2025 Interest 18.41
General Journal 12/31/2025 Balance Adjustment 0.02
Transfer 12/03/2025 Funds Transfer 600.00
Transfer 12/04/2025 Funds Transfer 117,829.00
Transfer 12/15/2025 Funds Transfer 60,000.00
Total 363,443.47