MEASURE K
2024-2025 Annual Report
City of San Pablo Page 2
Measure K 2024-2025
Prepared by Public Profit | May 2026
About this Report
This report is presented to the Measure K Citizens’ Oversight Committee along with a report entitled “Independent Accountant’s Report on Applying Agreed Upon Procedures for City of San Pablo Measure K Collection, Management and Expenditures for the Year Ended June 30, 2025.”
The Independent Accountant’s Report was prepared by:
Maze & Associates Accountancy Corporation
3478 Buskirk Avenue, Suite 215
Pleasant Hill, CA 94523
The San Pablo Measure K Report was prepared by:
Public Profit
1624 Franklin, Suite 600
Oakland, CA 94612
City of San Pablo Page 3
Measure K 2024-2025
Prepared by Public Profit | May 2026
Table of Contents
About this Report ................................ ................................ ................................ ................... 2 About Measure K ................................ ................................ ................................ ................... 4 Financial Summary ................................ ................................ ................................ ................ 5 Impact ................................ ................................ ................................ ................................ ... 7 Looking Ahead ................................ ................................ ................................ ...................... 9
City of San Pablo Page 4
Measure K 2024-2025
Prepared by Public Profit | May 2026
About Measure K
Measure K was a City of San Pablo (City) special sales tax measure approved by a 71% “Yes” vote on the June 3 rd, 2014 ballot. 1 The measure authorized a quarter -cent increase in the City’s sales tax in perpetuity (the current sales tax rate is 9.75%). As a special tax, the money generated from Measure K is restricted to fund the creation and operation of an Emergency Medical Services (EMS) Squad out of Contra Costa County Fire Protection District (Con Fire) Station 70 in downtown San Pablo.
With the closure of Doctor’s Medical Center and unstable funding of Fire Station 70 from Con Fire, the City Council authorized that Measure K be placed on the ballot to ensure that Emergency Medical Services provided through Station 70 continue in the future. Many local residents depend on Station 70 for 100% of their EMS services. Station 70 is the second busiest fire station in the District, with over 4,600 service calls annually. Prior to the passage of Measure K , Station 70 was only staffed by three fire fighter/paramedics at one Engine Company due to budget restrictions that grew out of the economic downturn.2 Funding from Measure K allowed the District to add one EMS squad vehicle, supported by two additional personnel dedicated to respond to emergency medical calls.
1 Contra Costa County Elections Division (2014). Official Results, June 3, 2014 Statewide Primary Election. Retrieved March 18, 2021 from http://results.enr.clarityelections.com/CA/Contra_Costa/51632/134539/Web01/en/summary.html 2 City of San Pablo (2014). Measure K. Retrieved March 18, 2021 from http://www.ci.san- pablo.ca.us/index.aspx?nid=1380
City of San Pablo Page 5
Measure K 2024-2025
Prepared by Public Profit | May 2026
Financial Summary
During Fiscal Year 2024-2025, Measure K
provided $ 1,036,165 in revenue , and
$1,872,711 was spent in Measure K
expenditures.3 Maze and Associates conducted
an agreed -upon procedures engagement to
assist the City in accounting and reporting on
collection, management , and expenditure of
the Measure K revenue for the period between
July 1st, 2024 to June 30th, 2025. The purpose of
this engagement was solely to support the City
in complying with the requirements of Section
3.26.140 of Ordinance 201 4-007 and was
conducted in accordance with attestation
standards established by the American Institute
of Certified Public Accountants . City
management was wholly responsible for the collection, administration, and expenditure of Measure K funds.4
Measure K expenditures included four payments of $466,755 for Fire Station 70 enhanced Emergency Medical Services, $2,753 for professional services, and $2,938 for other services (totaling $1,872,711) for the months of July 2024 through June 2025. The funds were used to cover the contracted personnel cost of the EMS squad during that time frame.
FIGURE 1. MEASURE K, FY 2024-2025 (JULY 1ST, 2024 TO JUNE 30TH, 2025)
3 The discrepancy between revenues and expenditures is due to the 2014 contractual arrangement between the City and the Fire District for enhanced EMS services.
4 Independent Accountant’s Report on Applying Agreed Upon Procedures for Measure K Collection, Management and Expenditures for the Year Ended June 30, 2025.
Revenues:
$1,036,165
Budget:
$1,050,000
Expenditures:
$1,872,711
City of San Pablo Page 6
Measure K 2024-2025
Prepared by Public Profit | May 2026
TABLE 1. SUMMARY OF MEASURE K EXPENDITURES BY TYPE AND PURPOSE Expenditures Amounts
Contra Costa County Fire Protection District (CCFPD) Contract for Supplemental EMS Squad at Station 70 $1,867,020
Professional Services $2,753
Other $2,938
Total Measure K Expenditures $1,872,711
Source: FY 2024-2025 Measure K expenditure report provided by City of San Pablo, Independent Accountant’s Report on Applying Agreed Upon Procedures for Measure K Collection, Management and Expenditures for the Year Ended June 30, 2025.
FIGURE 2. TOTAL MEASURE K EXPENDITURES ($1,872,711)
Source: FY 2024-2025 Measure K expenditure report provided by City of San Pablo, Independent Accountant’s Report on Applying Agreed Upon Procedures for Measure K Collection, Management and Expenditures for the Year Ended June 30, 2025.
Contra Costa County Fire
Protection District (CCFPD)
Contract for Supplemental EMS
Squad at Station 70, $1,867,020
Professional Services &
Other,
$5,691
City of San Pablo Page 7
Measure K 2024-2025
Prepared by Public Profit | May 2026
Impact
The new EMS squad launched service in 2015. The squad
(now titled ‘Truck 70’ within the County system) responds independently to medical and rescue calls that can be handled by its initial response , such as respiratory issues, fractures , fainting, or illnesses. This reporting year marks the tenth year of staffing at Truck 70. The passage of Measure K in the City of San Pablo allowed for a full staffing capacity of Truck 70 with paramedics.
The paramedic -staffed units in the City of San Pablo
continued to serve the citizens well. In Fiscal Year 202 4- 2025, the crews at Station 70 responded to a total of 4, 976 emergency calls, a 9% increase from last year , and a 42% increase over the last 10 years . Of these calls, 3,193 were Emergency Medical Service responses. A further 294
responses were in the Rescue category, primarily motor vehicle accidents or other incidents requiring special rescue equipment. Fire-related calls made up over a quarter of the calls (1,308), and hazardous condition responses about 2% (101). The remainder of the calls were service assist responses (80), which request support for patient relocation to a safe location or to provide assistance to the Police Department for access to a secured business.
FIGURE 3. BREAKDOWN OF EMS PERSONNEL RESPONSES FOR JULY 2024 – JUNE 2025
4,976 EMS
Personnel
Responses
80 service
assist
responses
101 total
hazard
responses
1,308 fire
condition
responses
294 rescue
responses
3,193
Emergency
Medical
responses
City of San Pablo Page 8
Measure K 2024-2025
Prepared by Public Profit | May 2026
For the tenth year of enhanced Measure K EMS services, EMS delivery remained reliable and prompt.
The second paramedic -staffed company funded by Measure K ensures there is availability for simultaneous emergencies, reduced response times during peak demand, continuous advanced life support capability, and operational redundancy during extended incident s. Without Measure K, staffing would revert to a single three -person engine company with one paramedic, significantly reducing the City's ability to manage concurrent incidents.
In addition, Measure K funding addresses ambulance system constraints. Countywide ambulance availability fluctuates and periodically reaches Level -0 status, meaning no ambulance is immediately available for dispatch. The primary hospitals for patient tran sport are in Martinez, Concord or Oakland requiring extended travel time since the closure of two west county hospitals.
During these periods, fire engine companies remain committed to patient care for extended durations, but apparatuses are temporarily unavailable for new emergencies and system coverage gaps increase.
The presence of a second paramedic-staffed company at Station 70 provides essential resilience during these system-wide constraints, ensuring the City is not left without immediate emergency response coverage.
Although San Pablo has not yet experienced substantial population growth, state -mandated housing requirements have led to significant multi-story residential construction. These developments indicate future population increases and higher service demand. A dditionally, the transition in 2021 from Squad 70 to Truck 70 added aerial ladder capability to support expanding vertical development within the City. Measure K positions the City to meet both current and projected emergency response needs.
City of San Pablo Page 9
Measure K 2024-2025
Prepared by Public Profit | May 2026
Looking Ahead
After ten fiscal years of operation, Measure K has demonstrably enhanced public safety in San Pablo.
With a 42% increase in total calls for service, approximately 70% EMS workload, ongoing ambulance system variability, and continued residential development, maintaining the enhanced staffing model is both operationally necessary and fiscally responsible. Continued support of Measure K ensures reliable paramedic-level care, system resilience, and sustained protection for the residents and businesses of San Pablo. As challenges in the overall health care system endure, Measure K will remain an important lever to support the citizens of San Pablo.