TO: Mayor and City Council
FROM: Philippe Eskandar, City Manager
BY: Eddie Covarrubias, Interim Community Services Director DATE: January 30, 2026
SUBJECT: ACCEPTANCE OF $10,000 DONATION FROM THE
MACFARLAND FAMILY FOUNDATION
STRATEGIC PLAN CRITICAL SUCCESS FACTORS
Efficient, Responsive, and Effective City Services
Fiscally Responsible and Transparent City Government
BACKGROUND
In December 2025, the Community Services Department, Library Division received a generous $10,000 donation from the Macfarland Family Foundation. The monies are to be used to support the Youth Services section of the Library.
The City’s Donation Policy requires a formal budget amendment to properly document and receive these funds (Attachment 1).
DISCUSSION
The requested budget amendment is administrative. It accepts and acknowledges the Macfarland Family Foundation’s gift and approves a revenue and expenditure budget amendment to the City’s Restricted Donations Fund.
The donation will greatly support the Youth Services area of the Library. The $5,000 that is currently budgeted for will be spent on program supplies. The $5,000 that requires the budget amendments listed below will be spent to further develop the Library’s collection, both fiction and non-fiction books.
Tony Chou, Mayor
Calvin Lo, Vice Mayor
Hunter Chang, Council Member
John Chou, Council Member
Gretchen Shepherd Romey, Council Member
FISCAL IMPACT & PROCUREMENT REVIEW
The donation will have no impact on the General Fund and represents a partially unexpected benefit to the City’s Restricted Donations Fund budget (Fund No. 281) for this fiscal year. For the past several years, the Foundation has donated around $5,000, so that is the amount that is budgeted for this fiscal year. However, the Foundation generously donated $10,000 instead of the historical amount of $5,000, so revenue and expenditure budget amendments are required in the amounts of $5,000 each to the following accounts:
Revenue: 281-92-3601-0000: Children’s Materials Donations Expenditure: 281-92-4370-0000: Children’s Materials
This report requires no procurement review.
LEGAL REVIEW
The City Attorney's office has reviewed and approved as to form.
RECOMMENDATION
Staff recommends the Council accept the $10,000 donation from the Macfarland Family Foundation, amend the City’s Restricted Donations Fund Account #281-92-3601-0000 (Children’s Materials Donations) by $5,000 and amend the City’s Restricted Donations Fund Account #281-92-4370-0000 (Children’s Materials) by $5,000. If the City Council concurs with staff’s recommendation, an appropriate motion would be:
“I move to accept the $10,000 donation from the Macfarland Family Foundation, amend the City’s Restricted Donations Fund Account #281-92- 3601-0000 (Children’s Materials Donations) by $5,000, and amend the City’s Restricted Donations Fund Account #281-92-4370-0000 (Children’s Materials) by $5,000.”
ATTACHMENTS
1. City Donation Policy