Jan 26
Ordinary Income/Expense
Income
4119 · Measure X Tax Increase 2025 8,168.84
4998 · Unknown Source Income 184,539.87
4108 · Sales Tax - General 5,612.04
4109 · Sales Tax - Streets 4,916.28
4111 · Transient Occupancy Tax 26,124.09
4116 · Cannabis Excise Tax - Rec 8,355.22
4200 · Gas Tax
4202 · Gas Tax 2105 1,309.07
Total 4200 · Gas Tax 1,309.07
4250 · RMRA SB1 Funds 1,005.16
4300 · Grant Revenues
4378 · Sea Level Rise 1,036.00
4370 · COASTAL CONV - PIER RESIENCY GR 25,622.02
4350 · FEMA Grants 49,455.27
4340 · COP's AB1913 Allocation 12,789.67
Total 4300 · Grant Revenues 88,902.96
4410 · Franchise Fees 3,000.00
4420 · Business License Fee 2,682.00
4440 · Planning Fees/Permits 3,000.00
4510 · Interest Income 1,529.97
4520 · Rents & Concessions 6,182.24
4610 · Boat Storage 3,332.50
4710 · Sewer Service Fees 7,769.43
Total Income 356,429.67
Gross Profit 356,429.67
Expense
6100 · Salaries & Wages
6110 · Salaries & Wages, Regular 40,503.61
6120 · Overtime Wages 727.33
6140 · Vacation Pay 7,236.54
6150 · Sick Pay 606.68
6160 · Holiday Pay 6,185.00
6170 · On-Call Pay 1,260.00
6190 · Other Pay 617.56
Total 6100 · Salaries & Wages 57,136.72
6200 · Payroll Taxes & Benefits
6210 · FICA/Medicare - Employer 4,370.98
6220 · Unemployment Insurance 2,878.73
6240 · Health Benefits
6242 · HSA - Employer 550.00
Total 6240 · Health Benefits 550.00
6250 · SIMPLE IRA - Employer 515.05
Total 6200 · Payroll Taxes & Benefits 8,314.76
6300 · General Administration Costs
6310 · Advertising/Noticing 348.00
6330 · Dues & Memberships 94.00
6390 · Training/Travel 301.50
Total 6300 · General Administration Costs 743.50
6400 · Professional Services
6410 · Professional - Accounting 453.60
6430 · Professional - Consultant 450.00
6440 · Professional - Engineer 5,810.00
1:48 PM City of Point Arena
03/13/26 Profit & Loss
Accrual Basis January 2026
Jan 26
6450 · Professional - Legal 0.00
6460 · City Attorney 4,575.00
Total 6400 · Professional Services 11,288.60
6500 · Program Supplies & Services
6521 · Rent - Equipment 432.57
6530 · Outside Services 15,458.06
6542 · Repairs/Maint - Equipment 728.00
6544 · Repairs/Maint - Infrastructure 22,693.23
6552 · Supplies & Tools 1,366.39
6560 · Telephone 483.94
6561 · Utilities 6,180.53
6565 · Internet Fees 651.97
6572 · Vehicle - Fuel 1,399.80
6580 · COPS 8,333.33
Total 6500 · Program Supplies & Services 57,727.82
6600 · Enterprise Supplies & Services
6610 · Chlorine 4,719.60
6630 · Lab/Testing 1,049.00
Total 6600 · Enterprise Supplies & Services 5,768.60
8200 · Debt Service - Interest 1,717.35
Total Expense 142,697.35
Net Ordinary Income 213,732.32
Net Income 213,732.32
1:48 PM City of Point Arena
03/13/26 Profit & Loss
Accrual Basis January 2026
Jan 2026 Transaction Report
City of Point Arena
Schedule of Checking Account Transactions - Cash Basis
As of January 31, 2026
Type Date Num Name Memo Amount
1117 · PLHA Home Repair Loans , SH 21
Deposit 01/31/2026 Interest 1,463.53
Transfer 01/14/2026 Funds Transfer 100,000.00
Total 1117 · PLHA Home Repair Loans , SH 21 101,463.53
1110 · General Fund Checking - RCU
Bill Pmt -Check 01/12/2026 15425 Alpha Analytical Labratories, Inc.
PACITY - DEC 2025; inv
# 5124485, 5126464,
5127822, 5127914,
5128678 -1,555.00
Bill Pmt -Check 01/12/2026 15426 AT&T (CalNet) BAN 9391053227 -258.87 Bill Pmt -Check 01/12/2026 15427 Cal-PERS 1141548892 -100.00 Bill Pmt -Check 01/12/2026 15428 Charles Schwab & Co, Inc Group 1411-1719 -667.26 Bill Pmt -Check 01/12/2026 15429 CIRA -6,580.00
Bill Pmt -Check 01/12/2026 15437 Clayton Scicluna -3,276.25 Bill Pmt -Check 01/12/2026 15431 Community Development Services -450.00 Bill Pmt -Check 01/12/2026 15432 Erin Piper Bookkeeping -266.00 Bill Pmt -Check 01/12/2026 15433 JR's Home and Auto -24.10 Bill Pmt -Check 01/12/2026 15434 PG&E -7,993.14
Bill Pmt -Check 01/12/2026 15435 Point Arena Water Works, Inc. -846.08 Bill Pmt -Check 01/12/2026 15436 Woody's Weld-All -2,685.49 Bill Pmt -Check 01/21/2026 eft PG&E -2,580.61
Check 01/01/2026 EFT Further Reach -270.00
Check 01/01/2026 EFT Zoom.us -50.97
Check 01/04/2026 EFT US Cellular -212.33
Check 01/31/2026 EFT Otter AI -60.00
Check 01/31/2026 EFT Costco -270.40
Check 01/20/2026 EFT LEAF 100-9710801-001 -432.57
Check 01/18/2026 EFT SUMMIT HOSTING -270.00
Jan 2026 Transaction Report
Check 01/02/2026 15331 Doyle, Daniel J. 2026-01-02 Payroll -69.26 Check 01/02/2026 15332 Ely-Dobbins, Anna M. 2026-01-02 Payroll -69.26 Check 01/02/2026 EFT Payroll Direct Deposits 2026-01-02 Payroll -12,996.30 Check 01/05/2026 15334 Biglow, John V. 2026-01-05 Payroll -2,092.08 Check 01/06/2026 15336 Biglow, John V. 2026-01-06 Payroll -529.29 Check 01/16/2026 15337 Bogdahn, Peter 2026-01-16 Payroll -388.51 Check 01/16/2026 EFT Payroll Direct Deposits 2026-01-16 Payroll -13,077.58 Check 01/30/2026 74 Bogdahn, Peter 2026-01-30 Payroll -290.34 Check 01/30/2026 EFT Payroll Direct Deposits 2026-01-30 Payroll -13,777.32 Check 01/02/2026 15333 NV State Collection & Disb Unit -229.66 Check 01/05/2026 15335 NV State Collection & Disb Unit -114.83 Check 01/02/2026 EFT Employment Development Department -1,861.32 Check 01/05/2026 EFT Employment Development Department -340.03 Check 01/16/2026 EFT Employment Development Department -2,055.46 Check 01/30/2026 EFT Employment Development Department -1,315.43 Check 01/06/2026 EFT Employment Development Department -43.60 Check 01/06/2026 EFT US Treasury -88.94
Check 01/30/2026 EFT US Treasury -4,750.31
Check 01/16/2026 EFT US Treasury -4,862.91
Check 01/05/2026 EFT US Treasury -735.93
Check 01/02/2026 EFT US Treasury -4,484.42
Check 01/02/2026 eft Amazon.com -378.60
Check 01/09/2026 EFT Amazon.com -304.28
Check 01/14/2026 EFT Amazon.com -107.94
Check 01/14/2026 EFT Amazon.com -176.29
Check 01/26/2026 EFT Staples -128.88
Check 01/29/2026 EFT Square -1.00
Check 01/29/2026 EFT Blue Shield of Calif (Health)
Account
#W00358491000 - -2,751.73
General
Journal 01/01/2026 LOAN 02-Int
Transfer payment to
LOAN 02 -3,681.95
Transfer 01/14/2026 Funds Transfer -100,000.00
Jan 2026 Transaction Report
-200,552.52
Deposit 01/07/2026 Deposit 1,010.00
Deposit 01/07/2026 Deposit 203,421.94
Deposit 01/05/2026 Deposit 1,309.07
Deposit 01/22/2026 Deposit 1,005.16
Deposit 01/26/2026 Deposit 4,916.28
Deposit 01/26/2026 Deposit 8,168.84
Deposit 01/26/2026 Deposit 5,612.04
Deposit 01/14/2026 Deposit 30,282.02
Deposit 01/22/2026 Deposit 55,342.65
Deposit 01/14/2026 Deposit 1,757.50
Deposit 01/27/2026 Deposit 27,429.67
Deposit 01/20/2026 Deposit 8,355.22
Deposit 01/31/2026 Interest 24.18
348,634.57
Feb 26
Ordinary Income/Expense
Income
4119 · Measure X Tax Increase 2025 13,712.51
4108 · Sales Tax - General 13,095.70
4109 · Sales Tax - Streets 7,406.67
4111 · Transient Occupancy Tax 7,766.56
4250 · RMRA SB1 Funds 1,094.74
4300 · Grant Revenues
4340 · COP's AB1913 Allocation 17,706.87
Total 4300 · Grant Revenues 17,706.87
4420 · Business License Fee 1,835.00
4510 · Interest Income 38.86
4610 · Boat Storage 675.00
4620 · Landing Fees 1,564.95
4640 · Launch Fees 600.00
4990 · Miscellaneous Sales & Services 259.00
Total Income 65,755.86
Gross Profit 65,755.86
Expense
6100 · Salaries & Wages
6110 · Salaries & Wages, Regular 32,820.62
6140 · Vacation Pay 1,200.00
6150 · Sick Pay 2,333.20
6160 · Holiday Pay 1,509.27
6170 · On-Call Pay 840.00
6190 · Other Pay 600.02
Total 6100 · Salaries & Wages 39,303.11
6200 · Payroll Taxes & Benefits
6210 · FICA/Medicare - Employer 3,006.72
6220 · Unemployment Insurance 652.80
6230 · Workers Comp 0.00
6250 · SIMPLE IRA - Employer 369.96
Total 6200 · Payroll Taxes & Benefits 4,029.48
6300 · General Administration Costs
6340 · Liability Insurance 0.00
6347 · Property Insurance 6,580.00
6390 · Training/Travel 513.50
Total 6300 · General Administration Costs 7,093.50
6400 · Professional Services
6410 · Professional - Accounting 640.00
Total 6400 · Professional Services 640.00
6500 · Program Supplies & Services
6530 · Outside Services 12,009.87
6544 · Repairs/Maint - Infrastructure 0.00
6560 · Telephone 271.50
6561 · Utilities 998.31
6572 · Vehicle - Fuel 413.04
6580 · COPS 8,333.33
Total 6500 · Program Supplies & Services 22,026.05
6600 · Enterprise Supplies & Services
6630 · Lab/Testing 1,124.00
Total 6600 · Enterprise Supplies & Services 1,124.00
1:51 PM City of Point Arena
03/13/26 Profit & Loss
Accrual Basis February 2026
Feb 26
Total Expense 74,216.14
Net Ordinary Income -8,460.28
Net Income -8,460.28
1:51 PM City of Point Arena
03/13/26 Profit & Loss
Accrual Basis February 2026
Feb Transaction Report 2026
City of Point Arena
Schedule of Checking Account Transactions - Cash Basis
As of February 28, 2026
Type Date Num Name Memo Amount
1110 · General Fund Checking - RCU
Bill Pmt -Check 02/03/2026 15450 Allied Crane, LLC -23,536.77 Bill Pmt -Check 02/03/2026 15451 Ed Christensen
Jetting assistance 19
hours@ $30 -570.00
Bill Pmt -Check 02/03/2026 15452 Fidelity National Title Company of CA Scicluna Home Repair loan;
Lender's Abbreviated
Guarantee (FLAG 100) -100.00
Bill Pmt -Check 02/03/2026 15453 Garret Bunker
Jetting assistance 38 hours
@ $18.87 -717.06
Bill Pmt -Check 02/03/2026 15454 AT&T (CalNet) BAN 9391053227 -271.61 Bill Pmt -Check 02/03/2026 15455 Bank of America
HSA Acct # 10000335190,
Mary Ducey-Hardos -550.00
Bill Pmt -Check 02/03/2026 15456 Black Mountain Software Finance Module -11,260.00 Bill Pmt -Check 02/03/2026 15457 Casey Cochran Scicluna PLHA Loan -6,215.00 Bill Pmt -Check 02/03/2026 15458 Erin Piper Bookkeeping December 2025 payroll -453.60 Bill Pmt -Check 02/03/2026 15459 ESA Sea Level Rise Study -3,164.00 Bill Pmt -Check 02/03/2026 15460 League of California Cities -94.00 Bill Pmt -Check 02/03/2026 15461 Moffatt & Nichol INV 806200 -5,810.00 Bill Pmt -Check 02/03/2026 15462 Point Arena Gas -1,399.80 Bill Pmt -Check 02/03/2026 15463 Tom White July 1- Dec 6, 2025 -110.00 Bill Pmt -Check 02/05/2026 15464 Alpha Analytical Labratories, Inc.
PACITY - JAN 2026; inv #
6014017, 6015921,
6016497, 6017434 -1,049.00
Bill Pmt -Check 02/05/2026 15465 Dancing Dog Design Build design & details for public
restroom -750.00
Bill Pmt -Check 02/05/2026 15466 Marie Jones Consulting Dec 2025 & Jan 2026; PA19, PA2-2026 -25,145.00
Bill Pmt -Check 02/05/2026 15467 PG&E -3,599.92
Bill Pmt -Check 02/16/2026 15525 Clayton Scicluna -6,527.10 Bill Pmt -Check 02/21/2026 15526 Bartolomei Scale, Inc. -195.00 Bill Pmt -Check 02/21/2026 15527 Bennett Engineering Services -5,589.25 Bill Pmt -Check 02/21/2026 15528 Charles Schwab & Co, Inc Group 1411-1719 -1,030.08 Feb Transaction Report 2026
Bill Pmt -Check 02/21/2026 15529 CIRA -6,580.00
Bill Pmt -Check 02/21/2026 15530 Fort Bragg Electric -728.00 Bill Pmt -Check 02/21/2026 15531 Gonzales Tree Service -2,500.00 Bill Pmt -Check 02/21/2026 15532 Independent Coast Observer -348.00 Bill Pmt -Check 02/21/2026 15533 Jones Mayer
City Attorney JAN 2026;
invoice139295 -4,575.00
Bill Pmt -Check 02/21/2026 15534 Kroll Associates, Inc. -1,982.50 Bill Pmt -Check 02/21/2026 15535 McMaster-Carr Supply Co. invoices 53347030,
53487361 -196.98
Bill Pmt -Check 02/21/2026 15536 Mendocino County Sheriff -16,666.66 Bill Pmt -Check 02/21/2026 15537 MTA
Bulk Tickets - WW
Treatment; 20 books of
individual tickets -600.00
Bill Pmt -Check 02/21/2026 15538 Point Arena Gas -413.04 Bill Pmt -Check 02/21/2026 15539 Point Arena Water Works, Inc. -998.31 Bill Pmt -Check 02/21/2026 15540 Ryan Process, Inc. -4,719.60 Bill Pmt -Check 02/21/2026 15541 Jones Mayer
City Attorney DEC 2025;
invoice? -3,200.00
Bill Pmt -Check 02/03/2026 EFT PG&E -776.11
Check 02/13/2026 EFT Payroll Direct Deposits 2026-02-13 Payroll -16,083.78 Check 02/18/2026 EFT US Treasury -5,050.09
Check 02/18/2026 EFT Employment Development Department -1,203.11 Check 02/27/2026 15468 Bogdahn, Peter 2026-02-27 Payroll -330.18 Check 02/27/2026 15469 Burkey, Douglas M. 2026-02-27 Payroll -527.65 Check 02/27/2026 EFT Payroll Direct Deposits 2026-02-27 Payroll -13,918.92 Check 02/27/2026 EFT Employment Development Department -1,080.63 Check 02/27/2026 EFT US Treasury -4,622.83
Check 02/02/2026 eft BestBuy.com keyboard for ipad -177.19 Check 02/03/2026 EFT Further Reach -270.00
Check 02/27/2026 EFT Adobe -59.99
Check 02/03/2026 EFT Zoom.us -50.97
Check 02/05/2026 eft Amazon.com -84.78
Check 02/05/2026 eft Amazon.com -242.54
Check 02/11/2026 eft Manchester Beach KOA -97.30
Feb Transaction Report 2026
Check 02/11/2026 EFT Zoom.us -57.21
Check 02/11/2026 EFT Amazon.com -223.70
Check 02/13/2026 EFT US Cellular -199.84
Check 02/13/2026 EFT US Cellular -316.75
Check 02/11/2026 EFT Amazon.com -87.38
Check 02/17/2026 EFT SUMMIT HOSTING -270.00
Check 02/23/2026 EFT Amazon.com -98.20
Check 02/24/2026 EFT Stickeryou.com -88.99
Check 02/24/2026 EFT SmartSign -37.89
Check 02/24/2026 EFT Quill -166.04
Check 02/24/2026 EFT Quill -38.11
Check 02/24/2026 EFT Quill -200.51
Check 02/25/2026 EFT USPS -156.00
Check 02/26/2026 eft Quill -93.07
Check 02/27/2026 EFT Otter AI -60.00
Check 02/03/2026 EFT Adobe -59.99
Check 02/27/2026 EFT Blue Shield of Calif (Health) Account #W00358491000 - -2,761.73 Check 02/20/2026 EFT LEAF 100-9710801-001 -396.33
Check 02/26/2026 EFT Allied Administrators
Plan ID 96, Employer ID
88063, Group ID 07917-
06025 -556.71
General Journal 02/01/2026 LOAN 02-Int
Transfer payment to LOAN
02 -3,681.95
-195,771.75
Deposit 02/03/2026 Deposit 10,545.36
Deposit 02/03/2026 Deposit 3,770.00
Deposit 02/03/2026 Deposit 21,224.14
Deposit 02/20/2026 Deposit 1,094.74
Deposit 02/24/2026 Deposit 13,712.51
Deposit 02/24/2026 Deposit 13,095.70
Feb Transaction Report 2026
Deposit 02/24/2026 Deposit 7,406.67
Deposit 02/04/2026 Deposit 851.06
Total 1110 · General Fund Checking - RCU 71,700.18