Agenda packet — Solana Beach City Council, June 14, 2023 (part 6 of 6)

33-0067277
10:56PM
1,679.
325,957.
183,936.
67,383.
22,467.
21,117.
18,133.
13,287.
13,009.
12,882.
10,640.
9,009.
7,435.
6,578.
5,276.
4,207.
2,953.
2,763.
2,245.
1,976.
1,272.
1,054.
910.
636.
397.
396.
316.
253.

99. 75.

70. 66.

45. Total ~$=="7=7,;;;84,,,5~3;;,5~-
Total Notes and Bonds Payable ~$===1=4~9~•=9~0~0=.

Statements
Form 199, Schedule L, Line 18
other Liabilities
Deferred Revenue. 113,607.

Total =$===11=3~,.=6=0=7=.

STATE OF CALIFORNIA

FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0540
Entity Status Letter
Why You Received This Letter
Date: 5/16/2023
ESLID: 4962746336
According to our records, the following entity information is true and accurate as of the date of this letter.

Entity ID: 1841015
Entity Name: RANCHO SANTA FE YOUTH SOCCER

1. The entity is in good standing with the Franchise Tax Board.

2. The entity is not in good standing with the Franchise Tax Board.

3. The entity is currently exempt from tax under Revenue and Taxation Code (R& TC) Section 23701 d.

4. We do not have current information about the entity.

5. The entity was administratively dissolved/cancelled on Administrative Dissolution process.

Important Information
through the Franchise Tax Board
• This information does not necessarily reflect the entity's current legal or administrative status with any other agency of the state of California or other governmental agency or body. • If the entity's powers, rights, and privileges were suspended or forfeited at any time in the past, or if the entity did business in California at a time when it was not qualified or not registered to do business in California, this information does not reflect the status or voidability of contracts made by the entity in California during the period the entity was suspended or forfeited (R& TC Sections 23304.1, 23304.5, 23305a, 23305.1 ).
• The entity certificate of revivor may have a time limitation or may limit the functions the revived entity can perform, or both (R&TC Section 23305b).

Connect With Us
Web:

Phone:

California
fib.ca.gov
800-852-5711 from 7 a.m. to 5 p.m. weekdays, except state holidays 916-845-6500 from outside the United States
Relay Service: 711 or 800-735-2929 (For persons with hearing or speech impairments) FTB 4263A WEB /REV 12-2019\
So ana Beac
• • IVIC
istorica
ociet
The City of Solana Beach Community Grant Program 2023 Request for Financial Assistance application MUST BE SUBMITTED by 5:00 PM Thursday, May 25, 2023.

Please submit completed applications via email to [email protected] and copied to [email protected]. If email submission is not possible for an applicant, hard copies may be dropped off at City Hall 635 South Highway 101, Solana Beach, CA. 92075, Attn: Community Grants Program.

All requests will be determined by the following criteria:

Name of Organization: Solana Beach Civic & Historical Society Contact Person: Michele Stribling Email address: solanabeachhistory@gmail.

Daytime Phone: _8_5_8_.3_5_4_.0_4_7_8 ________ Evening Phone: _s_a_m_e __________ _ Mailing Address: _P_._O_._B_o_x_5_0_4 ________________________ _ City: Solana Beach State: _C_A _______ Zip: 92075

1. All the documents below are attached to this application:
l:!l W-9
[!] Summary of Organization's Budget
l:!l Proposed Program Budget
[!] Financial and Tax Statements (see Application Guidelines) [!] Copy of the California Franchise Tax Board Entity Status Letter, showing exemption under Section 23701 d or Internal Revenue Code section 501 (c)(3)

2. Has your organization received financial assistance from the City before? Ill Yes D No If yes, please state the fiscal year it was received and for the proposed program was:

3. Title of FY 2022-23 Proposed Program/Service: Expand Video Histories Project and Optimize Digital Assets

4. What is the total amount requested for the FY 2022-23 Proposed Total Program? Includes all estimated costs to conduct proposed activity/program.
$6,000

Page 11 ends

5. Grant funds must be used for services or materials directly associated with the proposed activity.

Please describe how grant funds will be used:

As in 2022-23, grant funds will be used to pay professional fees for editing videographies gathered through our ongoing Oral H1stories/"Old I 1mers" proJecl to document Solana Beach history through sto1ytelli11g by its lrn1g-tir11e residents. After editing, videog1apl1ies a1e r11ade publicly available II ii oui;ili II 10 SOC&I IS ooebsiteA'ouTube el 1!!111r1el. II 1 !!idditioFI, ftrnds 'oo'ill be used lo l'!!l'.9' i,rofessio1i!!II fees relatel'.J te scanninQ arnhival l'.Jec1an,ents aml fur l'.JiQilal l'.Jatabase n,anaQen,ent.

6. Anticipated Program Objectives or Accomplishments:

Objectives: Complete editing and publish videos already taped, including interviews with current and former Councllmembers, local educators and La Coloma first families. I ape more video i11te1 views vvitl I lrn 19-li111e, µ1011 Iii 1e11t I eside1 its a11d witl I atte11dees to ti 1e C3011zales Fa11 lily I em liu11 sehee!ulee! iA July ef !his year. AeeeFA19lishFAeAls: YeuTube ehSAAel liBFSF'.9'; 2023 ACWsle!leFS highlighting acconiplishnients of the SBC&HS and feat-iring digitally .irchived .is sets

7. Program Dates/Location:

Fiscal 2023-24 in Solana Beach

8. Estimated number of Solana Beach residents to be served by proposed program: All interested

9. How will the organization acknowledge the City's financial contribution to the community/ beneficiaries of the proposed activity?
Acknowledgement on our website and in related promotional materials

10. Will there be any matching funds or other grants that would be applied to this program or service? If awarded this grant, will that enable other funding sources? Not applicable
Page I 2

11. Will volunteers be used for the proposed program or service and, if so, will they reduce expenses? Yes. Volunteers will schedule, organize, conduct and videotape interviews. Volunteers also will sort, categorize, and prepare archival materials to be d1g111zed before sending 11 to our long-time ve11dm, Bact<stage.

12. If the proposed program or service is only awarded partial funding, will it still move forward? Will the program/service be scaled back and/or is there a threshold at which it will not move forward? Yes. With partial funding we will hire as much professional help as we can afford to assist with vldeography editing. Llt<ewlse, with partial funding a portion of any t\lstorlcally significant rnaterlal ti ,at I ,as beeii collected ovill be digitized.

Acknowledgment of Responsibility:

Authorized Signature assumes all responsibility for developing and implementing proposed activities or events in this application, including public acknowledgment of the City's financial contribution. Authorized signature will comply with all accounting and budget procedures outlined by the City. Authorized signature and accompanying group will hold harmless the City of Solana Beach from all losses, claims, accidents, and problems associated, directly or indirectly with the development and implementation of proposed activities or events.
5/10/23
Authorized Signature of Organization Date

ALL INFORMATION REQUESTED ON THIS APPLICATION MUST BE COMPLETED AS A CONDITION FOR BEING CONSIDERED FOR PUBLIC FUNDS BY THE CITY COUNCIL OF SOLANA BEACH.

Page I 3
Solana Beach Civic & Historical Society Estimated Budget: Fiscal Year 2023-24 CoSB Community Grant for video history editing*
Dues income
Holiday Boutique/Poinsettia sales
Community outreach/member events
Donations/other income
Scholarship awards (3 @ $2,500 each + $1,000 to MAEGA)
Administration (insurance, website, promotional expenses) TOTALS
*Assuming our application is approved
1 $6,000.00
$3,500.00
$11,000.00
$2,500.00
$23,000.00
$6,000.00
$9,500.00
$8,500.00
$2,000.00
$26,000.00
Fom, W•9
(Rev. October 2018)
Department of the Treasury
Request for Taxpayer
Identification Number and Certification
Give Form to the
requester. Do not
send to the IRS.

Internal Revenue Service ► Go to www.irs.gov/FormW9 for instructions and the latest lnfonnation, , ... ,,.,\ _;;,;.;....,....1 _N_a_m;..e;..(a_s_s_h_o~-m.Jo_n_y_o_u_ri_nc_o_m_e_t_ax_r_e_tu_m_l.-N-'a_m_e..;is;;.r_eq_u_ired--on-t""h"'"is""li-ne-;""do-no_t_le-a-ve_.,.,.. this-.li-ne""b~lon~k.-----------''-------- 2 Busines
C")
a, 3 Check appropriate box for federal tax claS!lification of the person whose name is ontered on line 1. Check only one of the gi following seven boxes.

0. 5
G.i !
$~
0 lndividu31/sole proprietor or single-member LLC
D C Corporation 0 S Corporation 0 Partnership 0 Trust/estate 0 Limited liability company. E:ntar tha 1ax classification (C:C corporation, S:S corporation, P=Partnership) --- 4 Exemptions (codes app!y only to
certain entities, not individuals; seo
instructions on page 3):

Exempt payee code QI any) ___ _
~ 2 Note: Check the appropriate box in the line above for the tax classification of the single-member owoor. Do not check Exemption from FATCA reporting i: ti LLC if the LLC is classified a, a single·member LLC that is disregarded from the owner unless the owner of the LLC is code (If any) ·i:: .!: another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single-member LLC that Cl. ~ is disregarded from the owner should chack tho :1ppropriate box for 1he tax classification of its ovmer.

I.> 0 Other (see I0$1ructlons) ► (Appl',.. ro aCOO<Jobm<>in:ainodwtJldolllolJ.SJ 8,i-,..,==--...,:...----'--,------,,--.....,...,,........,,----,.----------.....,.-=---,.......,..----'......,....,....,..-..,..-,--.,,.....----- cn 5 Addres~ (number, stre13'1, and apt. or euite no.) See instructions. Requester's noma and address (optional) i P.o. 5o (/) 1----------......... ----=-,.------...... -----------....--------i 6 City, state, and ZIP code ~lttv1.4. · ~ CA qzo 1S
7 Liat account number(s) h0r0 (optionaQ
Enter your TIN Soolat security numb..- In the appropriate box. The TIN provided must match the name given on line 1 to avoid backup wHhholdlng. For Individuals, this Is generally your social security number (SSN). However, for a resident allen, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other entities, It ls your employer identification number (EIN). If you do not have a number, see How to get a nN, later.

ITO -[I] -I I I I I
or
Noto: If the account Is In more than one name, see the instructions for llne 1. Also see What Neme and .-..\ Number To Give the Requester tor guidelines on whose number 10 enter.

Employer identifleatlon number
l 1@1j■ Certification
Under penaltles of perjury, I certify that:

1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and

2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all Interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholdlng; and

3. I am a U.S. citizen or other U.S. person (defined below); and

4. The FATCA code(s) entered on this fonn (If any) indicating that I am exempt from FATCA reporting Is correct.

Certification instructions. You must cross out Item 2 above It you have been notified by the IRS that you are currently subject to backup withholdlng because you have falled to report all Interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage Interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement QRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the Instructions for Part II, later.

Sign
Here I Slgnaturo of
U.S. person ►
General Instructions
Section references are to the Internal Revenue Code unless otherwise noted.

Future developments. For the latest information about developments related to Form W-9 and its instructions, such as leglslatlon enacted after they were publlshed, go to www.irs.gov/FormW9.

Purpose of Form
An Individual or entity (Form W-9 requester) who Is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number ---..._ {SSN), Individual taxpayer identification number (ITIN), adoption ·. taxpayer Identification number (ATIN), or employer Identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of Information returns include, but are not limited to, the following. • Fenn 1099-INT Qnterest earned or paid)
Cat. No. 10231X
Date ►
• Form 1099-DIV (dividends, including those from stocks or mutual funds)
• Form 1099-MISC (variou:; types of inoom e, prize:,, award5, or gro:» proceeds)
• Form 1099-B {stock or mutual fund sales and certain other transactions by brokers)
• Form 1099-S (proceeds from real estate transactions)
• Form 1099-K (merchant card and third party network transactions) • Form 1098 (home mortgage Interest), 1098-E (student loan Interest), 1098-T (tuition)
• Form 1099-C (canceled debt)
• Form 1099-A {acquisition or abandonment of secured property) Use Form W-9 only If you are a U.S. person Qncluding a resident alien), to provide your correct TIN.

If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What Is backup withholding, later.

Form W-9 (R0v. 10·2018)
·.!.:r· . ,,,,, ..
· , .... l~ternal Revenue Service
Date: August 3, 2002
Solana Beach Civic And Historical Society
PO Box504
Solana Beach, CA 92075-0504
Dear Sir or Madam:

Department of the Treasury
P. 0. Box 2508
Cincinnati, OH 45201
Person to Contact:

Ms. E. Eckert ID 31-07436
Customer Service Specialist
Toll Free Telephone Number:
8:00 a.m. to 6:30 p.m. EST
877-829-5500
Fax Number:
513-263-3756
F di:u.;il ldAntlfie:itlon Number:

This letter is in response to your amendment of your organization's Articles of Incorporation filed with the state on January 211991. We have updated our records to reflect the name cha!:'~e as shown above. . +, Our records indi~te that a d~termina~on l~tt~r)~~u~d,l!l,~prik19,g6.:{9rant~g y.9.4.~qr9a~l~~tj,Qn, :~~emp~on from 'Je.deral income tax under section 501 (c)(3) of the Internal Revenlie Code.-i Th~ letter is still in eff~ct.. " . . ♦ , , , •• , . ,:~ j:

Based on infonnation subsequently submitted, we classified your organization as one that is not a private """""foundation within the meaning of section 509(a) of the Code because it is an organization described in section 509(a}{2). · •
This classification was based on the assumption that your organization's operations would continue as stated in the application. If your organization's sources of support, or its character, method of operations, or purposes have changed, please let us know so we can consider the effect of the change on the exempt status and foundation status of your organization.

Your organization is required to file Form 990, Return of Organization Exempt from Income Tax, only if its gross receipts each year are normally more than $25,000. If a return Is required, it must be filed by the 15th day of the fifth month after the end of the organization's annual accounting period. The law imposes a penalty of $20 a day, up to a maximum of $10,000, when a return is filed late, unless there is reasonable cause for the delay.

All exempt organizations (unless specifically excluded) are liable for taxes under the Federal Insurance Contributions Act (social security taxes) on remuneration of $100 or more paid to each employee during a calendar year. Your organization is not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA}. '
Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the Code. However, these organizations are not automatically exempt from other federal excise taxes.

Donors may deduct contributions to your organization as provided In section 170 of the Code. Bequests. legacies, devises, transfers, or gifts to your organization or for its use are deductible for federal estate and gift . ~ x purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code. ,olana Beach Civic And Hustorical Society
15-1950979
-2-
'our organization is not required to file federal income tax returns unless it is subject to the tax on unrelated 1usiness income under section 511 of the Code. If your organization is subject to this tax, it must file an ,come tax return on the Form 990-T, Exempt Organization Business Income Tax Return. In this letter, we are ,ot determining whether any of your organization's present or proposed activities are unrelated trade or ,usiness as defined in section 513 of the Code. ·
'he law requires you to make your organization's annual return available for public inspection without charge ir three years after the due date of the return. You are also required to make available for public inspection a opy of your organization's exemption application, any supporting documents and the exemption letter to any. , 1dividual who requests such documents in person or in writing: You can charge only a reasonable fee for iproduction and actual postage costs for the copied materials. The law does not require you to provide :ipies of public inspection documents that are widely available, such as by posting them on t~e Internet .

Norld Wide Web).~ may be liable for a penalty of $20 a. day for each .. da~,Y.C?U gq n!'.l~ITl.<!~!3 tqfls.e .,,,;, ocuments available for-public inspection (up to a'maxlmum of $10,000'in the case ofan annual return). ecause this letter could help resolve any questions about your organization's exempt status and foundation a~. you should keep it with the organization's permanent records. · · · you have any questions, please call us at the telephone number shown in the heading of this_ letter. 1is letter affirms your organization's exempt status.

Sincerely,
f)~z~
John E. Ricketts, Director, TE/GE
Customer Account Services f !.
. l
I
... : H

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So ana Beac
ommunit
onnections
The City of Solana Beach Community Grant Program 2023 Request for Financial Assistance application MUST BE SUBMITTED by 5:00 PM Thursday, May 25, 2023.

All requests will be determined by the following criteria:

Name of Organization: Solana Beach Community Connections Contact Person: Marilyn Barnett, Treasurer Email address: -"s-'-e-'-e-'s-'-e--nd--e __ r _____ _ Daytime Phone: _3_1_0_-4_1_8_-9_1 __ 1_8 _______ Evening Phone: ..:s:.::a:..:.m:.::e'---------- Mailing Address: -'-P-'-.O"-'-. B::..o:..;x-'-'-17--3:..:2:..._ _______________________ _ City: Solana Beach State: _C_A ______ Zip: 92075

1. All the documents below are attached to this application:
[El W-9
l!l Summary of Organization's Budget
[!] Proposed Program Budget
!!l Financial and Tax Statements (see Application Guidelines) [!] Copy of the California Franchise Tax Board Entity Status Letter, showing exemption under Section 23701d or Internal Revenue Code section 501(c)(3)

2. Has your organization received financial assistance from the City before? □ Yes Ill No If yes, please state the fiscal year it was received and for the proposed program was:

3. Title of FY 2023/24 Proposed Program/Service: Rental Subsidies for At Risk Seniors

4. What is the total amount requested for the FY 2023/24 Proposed Total Program? Includes all estimated costs to conduct proposed activity/program.

We are requesting $6,000 and have pledges of an additional $6,000 for a total of $12,000 for the rental subsidy program. Of this $9,600 (80%) will be direct assistance in the form of shallow rental subsidies to seniors, the remaining $2,400 (20%) will be administrative support (10% direct and 10% indirect) provided by the Community Resource Center. If we receive additional targeted donations, the program can be expanded.

Page \ 1

5. Grant funds must be used for services or materials directly associated with the proposed activity.

Please describe how grant funds will be used:

Solana Beach Community Connections has identified a need for outreach services to seniors who are isolated because of age or physical disabilities and in need of assistance. We will use the funds to begin providing rental assistance (a shallow subsidy program) to seniors who are in danger of becoming homeless because of rent increases beyond their financial means We will contract with the Community Resource Center, a nonprofit located m Encinitas, to administer the program. 20% of the funds will be used to provide both indirect assistance and program administration (10% for each). 80% will be used for direct assistance.

6. Anticipated Program Objectives or Accomplishments:

SBCC seeks to develop a program of shallow rental subsidies for low income seniors living on fixed incomes who are struggling to meet the large rent increases being demanded by apartment owners in Solana Beach. We want to keep our seniors from being forced to move and/or to be at risk of becoming homeless. The cost to keep a senior in their home of many years is small compared to the cost, both socially and economically, of forcing them to move or become unhoused.

7. Program Dates/Location:

The program would be in effect for the City's fiscal year of 2023-24

8. Estimated number of Solana Beach residents to be served by proposed program:._6_-2_0 ____ _

9. How will the organization acknowledge the City's financial contribution to the community/ beneficiaries of the proposed activity?
Solana Beach Community Connections has a website (solanabeachcc.org) and has been successful in placing articles in the local newspaper, the Solana Beach Sun. Our publicity program will send out acknowledgments of the City's contribution to all local media outlets and will give credit to the City on the application for financial assistance and on our website.

10. Will there be any matching funds or other grants that would be applied to this program or service? If awarded this grant, will that enable other funding sources? As indicated above, we expect to raise matching funds, dollar for dollar, and have verbal commitments of approximately $6,000 to be used to match the City of Solana Beach funds for this program.

Page I 2

11. Will volunteers be used for the proposed program or service and, if so, will they reduce expenses? We are an all volunteer board but intend to use the Community Resource Center (CRC) to administer the "sl1allow subsidy" program. CRC has the resources and experience to provide for both indirect assistance and overall administration of the program, for a total fee of 20% of the funds granted.

12. lfthe proposed program or service is only awarded partial funding, will ii still move forward? Will the program/service be scaled back and/or is there a threshold at which it will not move forward? The program will be curtailed if only partial funding can be awarded.

Acknowledgment of Responsibility:

ALL INFORMATION REQUESTED ON THIS APPLICATION MUST BE COMPLETED AS A CONDITION FOR BEING CONSIDERED FOR PUBLIC FUNDS BY THE CITY COUNCIL OF SOLANA BEACH.

Page I 3
P.O. Box 1723 Solana Beach, CA 92075
Dan King
Assistant City Manager
City of Solana Beach
May 23, 2023
Dear Mr. King:

Solana Beach Community Connections (SBCC) seeks through this application to provide financial assistance to help seniors in Solana Beach who face acute problems with rising rental housing costs. We propose to combine funds from the City of Solana Beach Community Grant program with funds that have been pledged by Solana Beach residents to provide a backstop for people facing acute financial needs at this time. To reduce administrative costs, we will partner with the Community Resource Center to manage the administration of the program. This will allow us to continue our work for seniors in other ways. We are providing access to service information, lectures on public policy issues and on topics related to aging and developing special programs for isolated seniors in our community.

History:

SBCC started as a volunteer effort by several community residents seeking to fill a void in our city. It incorporated in December of 2021 and was certified as a 501(()(3) in March 2022. Amongst our models were the nonprofit Del Mar Community Connections, and the Age Friendly Community Action Plan done by the City of Carlsbad. Solana Beach is the only north coastal community in San Diego County that does not have either city sponsored programs for older adults or non-profit organizations dedicated to helping senior citizens.

So far SBCC has undertaken the following programs:

1. One stop access to finding information about programs for seniors:

SBCC has developed web-based information on services for seniors. The SBCC website committee has done an extensive survey of organizations that provide transportation, home care services, legal aid, health care access, meals, and activities, etc. It has carefully vetted this information for accuracy. It provides information only on non-profit organizations. This information is available on our website at www.solanabeachcc.org. SBCC now seeks to develop access to this information in a more "user friendly," proactive way. By providing examples, in a "how to" format, SBCC seeks to make this information more accessible to our senior population.

2. Lecture series on public affairs and aging in place:

The Program Committee of SBCC has developed a lecture series to provide stimulation and information to seniors and to promote interest in our new organization. It has done this in cooperation with the nonprofit Friends of the Solana Beach Library. Our first event, in fall of 2022, invited a UCSD professor and resident of Solana Beach to lecture on the UkrainianRussian war. It attracted 140 people to the Solana Beach branch of the San Diego County Library. Subsequent events have included the following topics: "Aging Well in the 21'' Century," "Inflation and the United States Economy" and "Hospice Care: It's Not So Scary". We are planning future programs on "Chinese and United States Relations," "The International Dimensions of Climate Change," and "Ukraine-Russia War One Year Later." On the topic of aging, we are planning programs on "Finding Health Care" and "Finding Home Care".

3. Isolated Seniors:

SBCC's newest project is a program to help isolated seniors. This is a widely recognized problem throughout the United States. It is noted as an issue in the Age Friendly Community Action Plan recently done for the City of Solana Beach. Our goal and challenge are to find ways of identifying isolated seniors and bringing them together for an event such as a meal provided by a local restaurant.

Although it's hard to measure social isolation and loneliness precisely, there is strong evidence that many adults aged 50 and older are socially isolated or lonely in ways that put their health at risk. Recent studies found that social isolation significantly increased a person's risk of premature death from all causes, a risk that may rival those of smoking, obesity, and physical inactivity. Social isolation was associated with about a 50% increased risk of dementia.

Thank you for considering our organization for a Solana Beach Community Grant for Fiscal Year 23-24. We hope to be able to continue and expand our services to Solana Beach seniors.

Sincerely,
Peter Gourevitch
President, Board of Directors

SOLANA BEACH COMMUNITY CONNECTIONS
Budgeted Inflows and Outflows
Year Ended December 31, 2023
Revenues and Support
Donations
Grants
Total Revenues and Support
Expenses
Post Office Rental
Program Services - Community Resource Center
Program Services - Subsidies for senior citizens
struggling to pay rent
Website - Google Expense
Website - Webmaster Expense
Total Expenses
Decrease in Net Assets
Beginning Cash
Estimated Ending Cash
6,000
6,000
12,000
194
2,400
9,600
288
1,200
13,682
(1,682)
3,036
1,354

SOLANA BEACH COMMUNITY CONNECTIONS
Financial Statements
Assets
Cash
Year Ended December 31, 2022
Tota I Assets
Liabilities and Net Assets
Liabilities
Beginning Net Assets
Increase in Net Assets
Total Liabilities and Net Assets
Revenues and Support
Donations
Interest Income
Total Revenues and Support
Expenses
Dues and Fees
Rental Expense
Supplies
Total Expenses
Increase in Net Assets
3,036
3,036
3,036
3,036
4,169
1 4,170
550
182
402
1,134
3,036

MAGNUS BLUE LLP
100 E SAN MARCOS BLVD STE 100
SAN MARCOS, CA 92069
760-599-9900

SOLANA BEACH COMMUNITY CONNECTIONS
315 EL PEDREGAL DRIVE
SOLANA BEACH, CA 92075
Dear MARILYN:

May JO, 2023
Your 2022 Federal Return of Organization Exempt from Income Tax will be electronically filed with the Internal Revenue Service. Please sign the E-file Authorization Form 8879-EO (enclosed behind this letter) and return it to our office at your earliest convenience. No tax is payable with the filing of this return.

Your 2022 California Exempt Organization Annual Information Return will be electronically filed with the State of California. Please sign the enclosed E-file Authorization Form 8453-EO ( enclosed behind this letter) and return it to our office at your earliest convenience. No tax is payable with the filing of this return.

Please be sure to call us if you have any questions.

Sincerely,
JACK M. SHIRLEY
Form 8879-TE IRS e-file Signature Authorization
for a Tax Exempt Entity
For calendar year 2022, or hscal year beginning , 2022, and ending , 20 Department of the Treasury
Internal Revenue Service
Name of flier
Do not send to the IRS. Keep for your records.

Go to www.irs.gov/Form8879TE for the latest information.

SOLANA BEACH COMMUNITY CONNECTIONS
Name and title of officer or person subIect to tax

MARILYN BARNETT CFO
I Part I I Type of Return and Return Information
0MB No. 1545-0047
2022
Check the box for the return for which you are using this Form 8879-TE and enter the applicable amount, if any, from the return. Form 8038-CP and Form 5330 filers may enter dollars and cents. For all other forms, enter whole dollars only. If you check the box on line 1a, 2a, 3a, 4a, 5a, 6a, 7a, Sa, 9a, or 1 Oa below, and the amount on that line for the return being filed with this form was blank, then leave line 1 b, 2b, 3b, 4b, Sb, 6b, 7b, Sb, 9b, or 10b, whichever is applicable, blank (do not enter •O·). But, if you entered -0· on the return, then enter -0· on the applicable line below. Do not complete more than one line in Part I. 1a Form 990 check here ... . . b Total revenue, if any (Form 990, Part VII I, column (A), line 12) 1b --- ----- 2a Form 990-EZ check here . . 3a Form 1120-POL check here
4a Form 990-PF check here . .

Sa Form 8868 check here .. . .
6a Form 990-T check here . .
7a Form 4720 check here .. .

Sa Form 5227 check here . .

X b Total revenue, if any (Form 990-EZ, line 9)
b Total tax (Form 1120-POL, line 22) .
. . . . . .... 2b 4 170. - ----'-L...;;;;._c_..c...c..
b Tax based on investment income (Form 990-PF, Part V, line 5) . . .. , •• . b Balance due (Form 8868, line 3c) ..
b Total tax (Form 990-T, Part Il l, line 4).
b Total tax (Form 4720, Part 111, line 1).
3b - ------- 4 b --------
5 b -------
6b -------- 7 b - ------
b FMV of assets at end of tax year (Form 5227, Item D)... ... .. . .. . . . ... . Sb _______ _ 9a Form 5330 check here .. . . b Tax due (Form 5330, Part II, line 19)... ..... . . .. .... . .... ... . .. . .. . 9b _______ _ 10a Form 8038-CP check here. b Amount of credit payment requested (Form 8038-CP, Part Ill, line 22). . 10b I Part II I Declaration and Signature Authorization of Officer or Person Subject to Tax Under penalties of perjury, I declare that ~ I am an officer of the above entity or D I am a person subject to tax with respect to (name of entity) -----------------------------,-, (EIN) ----,--,-....,,.--,---,,.......,---,---,--,- and that I have examined a copy of the 2022 electronic return and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amount in Part I above is the amount shown on the copy of the electronic return. I consent lo allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send the return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I have selected a personal identification number (PIN) as my signature for the electronic return and, if applicable, the consent to electronic funds withdrawal.

PIN: check one box only
IR] I authorize MAGNUS BLUE LLP to enter my PIN ___ 9_5_2_1_2 ___ l as my signature ERO finn name Enter five numbers, but
do not enter all zeros
on the lax year 2022 electronically fi led return . If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned ERO to enter my PIN on the return's disclosure consent screen.

D As an officer or person subject to tax with respect to the entity, I will enter my PIN as my signature on the tax year 2022 electronically filed return. If I have indicated within this return that a copy of the return is being fi led with a state agency(ies) regulating charities as part of the IRS Fed/State program, I will enter my PIN on the return's disclosure consent screen.

Signature of officer or person sub1ect to tax
!Part Ill ! Certification and Authentication
ERO's EFIN/PIN. Enter your six-digit electronic fi ling identifi cation number (EFIN) followed by your five-digit self-selected PIN.

Dale
33274413531
Do not enter all zeros
I certify that the above numeric entry is my PIN, which is my signature on the 2022 electronically filed return indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns.

ERO's signature Date
ERO Must Retain This Form - See Instructions
Do Not Submit This Form to the IRS Unless Requested To Do So BAA For Privacy and Paperwork Reduction Act Notice, see instructions. TEEA8800L 09129122 Form 8879-TE (2022) 059
Date Accepted DO NOT MAIL THIS FORM TO THE FTB
TAXABLE YEAR California e-file Return Authorization for FORM 2022 Exem t Or anizations 8453-EO
Exempt Organ izat,on name Identifying numbe1·

SOLANA BEACH COMMUNITY CONNECTIONS
Part I Electronic Return Information (whole dollars only) 1 Total gross receipts (Form 199, line 4) ....... .... . .... . 2 Total gross income (Form 199, line 8) .... .. .. . ..... . . 3 Total expenses and disbursements (Form 199, line 9) . . .

Part II Settle Your Account Electronically for Taxable Year 2022 1 2
3 4 0 Electronic funds withdrawal 4a Amount 4b Withdrawal date (mm/dd/yyyy) Part Ill Banking Information (Have you verified the exempt organization's banking information7) 5 Routing number
6 Account number
Part IV Declaration of Officer
7 Type of account: 0 Checking 0 Savings
4, 170 .
4, 170.
1, 134.

I authorize the exempt organization's account to be settled as designated in Part II. If I check Part II, box 4, I authorize an electronic funds withdrawal for the amount listed on line 4a .

Under penalties of perjury, I declare that I am an officer of the above exempt organization and that the information I provided to my electronic return originator (ERO), transmitter, or intermediate service provider and the amounts in Part I above agree with the amounts on the corresponding lines of the exempt organization's 2022 California electronic return. To the best of my knowledge and belief, the exempt organization's return Is true, correct, and complete. If the exempt organization Is fi ling a balance due return, I understand that if the Franchise Tax Board (FTB) does not receive full and timely payment of the exempt organization's fee liability, the exempt organization will remain liable for the fee liability and all applicable interest and penalties. I authorize the exempt organization return and accompanying schedules and statements be transmitted to the FTB by the ERO, transmitter, or intermediate service provider. If the processing of the exempt organization's return or refund is delayed, I authorize the FTB to disclose to the ERO or intermediate service provider the reason(s) for the delay.

Sign
Here ► -
Signa
--------- ture of omcer -------'------- Date
► CFO
Ti tie
Part V Declaration of Electronic Return Originator (ERO) and Paid Preparer. See instructions.

I declare that I have reviewed the above exempt organization's return and that the entries on form FTB 8453 -EO are complete and correct to the best of my knowledge. (If I am only an intermediate service provider, I understand that I am not responsible for reviewing the exempt organization's return. I declare, however, that form FTB 8453-EO accurately reflects the data on the return.) I have obtained the organization officer's signature on form FTB 8453-EO before transmitting this return to the FTB: I have provided the organization officer with a copy of all forms and information that I will file with the FTB, and I have followed all other requirements described in FTB Pub. 1345, 2022 Handbook for Authorized e-file Providers. I will keep form FTB 8453-EO on fi le for four years from the due date of the return or four years from the date the exempt organization return is fi led , whichever is later, and I will make a copy available to the FTB upon request. If I am also the paid preparer, under penalties of perjury, I declare that I have examined the above exempt organization's return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. I make this declaration based on all information of which I have knowledge.

ERO
Must
Sign
ERO's ► signature
Firm's name (or yours ► 1t sell ,employed) and address
I
Date
5/10/23 !
Check ,t also paid
preparer I
Check if I ERO's PTIN
IR] !~1
ployed D P00492680
MAGNUS BLUE LLP Firm'sFEIN
-------------------------------1 100 E SAN MARCOS BLVD STE 100 32-0076871 SAN MARCOS CA ZIPcode 92069
Under penalties of perjury, I declare that I have examined the above organization's return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct and complete. I make this declaration based on all information of which I have knowledge.

Paid
Preparer
Must
Sign
Paid
preparer's ► signature
Fmn's name ► (or yours if self.
employed) and
address
Date
CAEA7001L 11/17/22
Check if □ self-employed
Paid preparer·s PTJN
Firm's FEIN
ZIP code
FTB 8453-EO 2022
2022 FEDERAL EXEMPT ORGANIZATION TAX SUMMARY (EZ)
CLIENT SOLABEG0 SOLANA BEACH COMMUNITY CONNECTIONS
5/10/23
FORM 990-EZ REVENUE
CONTRIBUTIONS, GIFTS, AND GRANTS ...

TOTAL REVENUE ..

EXPENSES
OTHER EXPENSES ..

TOTAL EXPENSES ..

NET ASSETS OR FUND BALANCES
EXCESS OR (DEFICIT) FOR THE YEAR .. NET ASSETS/FUND BAL. AT BEG. OF YEAR .. NET ASSETS/FUND BAL. AT END OF YEAR..

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10:45 AM
4,170
4,170
1,134
1,134
3,036
0 3,036
2022
CLIENT SOLABE60
5/10/23

RECEIPTS AND REVENUES
CALIFORNIA 199 TAX SUMMARY

SOLANA BEACH COMMUNITY CONNECTIONS
GROSS CONTRIBUTIONS, GIFTS, & GRANTS ..

TOTAL GROSS RECEIPTS .. TOTAL COSTS .. TOTAL GROSS INCOME ...

EXPENSES
TOTAL EXPENSES .. EXCESS RECEIPTS OVER EXPENSES ...

FILING FEE
FILING FEE .. BALANCE DUE ..

PAGE1
88-0651750
10:45 AM
4,170
4,170
0 4,170
1,134
3,036
0 0
2022 GENERAL INFORMATION
CLIENT SOLABE60 SOLANA BEACH COMMUNITY CONNECTIONS
5/10/23

FORMS NEEDED FOR THIS RETURN
FEDERAL: 990-EZ, SCH A, SCH 0
CALIFORNIA: 199, 8453-EO, E-FILE INSTRUCTIONS
CARRYOVERS TO 2023
NONE
PAGE1
88-0651750
10:45AM
Short Form 0MB No. 1545-0047
Form 990-EZ Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(aX1) of the Internal Revenue Code (except private foundations) 2022
Do not enter social security numbers on this form, as it may be made public.

Department of the Trea.sury Internal Revenue Service Go to www.frs.gov/Form990EZ for instructions and the latest information.

A For the 2022 calendar year, or tax year beginning , 2022, and ending B Check if applicable: C D Employer Identification numb<1r D Address change
D Name change SOLANA BEACH COMMUNITY CONNECTIONS I I B Initial return 315 EL PEDREGAL DRIVE E Telephone number Final return/lerminaied SOLANA BEACH, CA 92075
D Amended return F Group Exemption D Application pending Number G Accounting Method: ~ Cash p Accrual Other (specify): H Check ~ if the organization is not I Website: SOLANABEACHC . ORG required to attach Schedule B J Tax-exempt status (check only one)- ~ 501(c)(3) D 501(c) ( ) (insert no.) D 4947(a)(I) or 0527 (Form 990).

K Form of organization: 129 Corporation LJ Trust LJ Association LJ Other:

L Add lines 5b, Ge, and 7b to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or it total assets (Part 11, column (8)) are $500,000 or more, file Form 990 instead of Form 990-EZ ... ..... ...... $ 4 1 170 . liParftU¥~1 Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part I) en
Cl)
en
C
Cl)
Q.
&j
-a;
~ <C
....

Q)
z
Check if the organization used Schedule O lo respond to any question in this Part I. • . • . . . • • • • • • . . . • • • • . . . . . . . . . • . . . . . . . • . • • • . • X 1 Contributions, gifts, grants, and similar amounts received .. ...... . . .. ..... .. . ... . .... .... . .... . 1 4 170. 2 Program service revenue including government fees and contracts..... .. ... . .. . .. .... . . . . . .... . ..... . 2 3 Membership dues and assessments. . . . .. .. . .. .. . . . . .. . .... ... ...... ... ... ... . ... ... ..... .... ... . . . . --------- 3 - 1-----1-------- 4 Investment income .. . .. ........ .. ..... . ..... . . . . . . . . . . ........... .. ..... .. . .. .. . . . .. . . .. .... .. ... . . 4 Sa Gross amount from sale of assets other than inventory. . . . . . . . . . . . . . . . . . . . Sa t---1---------1; b Less: cost or other basis and sales expenses.. ..... ........ ... ...... .. .. . Sb '-----'---------1 c Gain or (loss) from sale of assets other than inventory (subtract line 5b from fine 5a) . . ..... .... . ... . . 6 Gaming and fundraising events:
a Gross income from gaming (attach Schedule G if greater than $15,000) .. .. 6a ...___. _______ _ b Gross income from fundraising events (not including$ -,--,--.,,...,-,,-.----- of contributions from fundraising events reported on line 1) (attach Schedule G if the sum of such gross income and contributions exceeds $15,000)............ .. . .. 6 b 1-----1-------- c Less: direct expenses from gaming and fundraising events . . . . . . . . . . . . . . . . 6c '----'---------1:
d Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c) .. . . ...... .. . . . . . ....... ..... .. ...... . . . .. . . .. . .... .. . ....... .. .. . . .. . .. .. . . 7a Gross sales of inventory, less returns and allowances . .. .... ... . .. ...... .. 7a t---i---------1· b Less: cost of goods sold. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b '----'---------I c Gross profit or (loss) from sales of inventory (subtract line 7b from line 7a). . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 c l-----1'--------- 8 Other revenue (describe in Schedule 0) . . . .. . . . ..... . .. ... .... ... ...... .... .. .. _ . . . . . . . . . . . . . . . . . . . 8 9 10
11 12
13 14
15 16
17 18
19 20
21 1-----1,--------- Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8.. ......... . ...... . ... . ... ... .. . .. .. ..... ... . .. . . 9 4 170.

Grants and similar amounts paid (list in Schedule 0)... . .... .. ... ........ ... ......... ... .... .. ... ... . 10 1-----11--------- B en e fits paid to or for members. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 1-----1,---------
S a I a r i es, other compensation, and employee benefits.... . . . . . .. .. . .. .. .. .. .. .. . . . . . . . . .. .. . . . . . .. .. . 12 1-----11--------- P ro fess ion a I fees and other payments lo independent contractors. .. . . . . . . ... .. .. ..... . .. .. .... ... .. .. 13 l-----li-------- 0 cc up an c y, rent, utilities, and maintenance .. . . .... ... .. . ... .... . ....... . ... .. .. ..... ... __ . . . . . . . . . . . 14 1-----11---------
P r inti n g, publications, postage, and shipping. ...... .... .......... . ... .. .. .. ........ . ....... .. .. . ... .. 15 Other expenses (describe in Schedule 0) ... ... ... .... .. ....... .. ....... . _S~_E. _SCHE_DU_LE: . 9 .. .. .. f-1-6---+------- 1 134 . Total expenses. Add lines 10 through 16.. . . ... . . .. . .... ...... .. ........ ..... ....... .. . .. . 17 1 134 . Excess or {deficit) for the year (subtract line 17 from line 9) ....... .. .... .. .. . ... . . . . . .. .. . . . . . .. .. . 18 1----<t-----~~~ 3 036.

Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with end-of-year figure reported on prior year's return) . . . ...... .... ... .. .... .. . . . ... . ... .. . . .. .. ....... . ..... . ... . . .. 1--19---11----------" Other changes in net assets or fund balances (explain in Schedule 0) . . .. ... . .... . . 20

0. Net assets or fund balances at end of year. Combine lines 18 through 20 . . . . . .. ... .... .. • _ ... 21 3 036 . BAA For Paperwork Reduction Act Notice, see the separate instructions. Form 990-EZ (2022) TEEA08 I 2l 09/28122
Form 990-EZ (2022) SOLANA BEACH COMMUNITY CONNECTIONS Page 2 \PartJM Balance Sheets (see the instructions for Part II) Ch ec k 'I f th e orqaniza . f 10n use d S h C e d I ue O d to resoon t o anv ouest1on 1n th· IS P art I. .. (A)
..

Beginning
. . ... ..... ..
of
.....
year
' .....

I
..
(B)
..

End
.. ' ...
of
.
year
... '
□ 22 Cash, savings, and investments .. . .. ······· .. .. . ..... .. . .. . . . . ... . .. . . .. .. .. ..... 22 3 036. 23 land and buildings. ........ ... .... . . . . . . .. . . . . . .. . . . .. ... '' . ' ... .. . ... ..... ..... 23 24 Other assets (describe in Schedule 0) ... .. .... . .. ' ... .. ... . . . ' ... .. .. ' ... ... ..... 24 25 Total assets . .. . . .... .. . .... .. ... .. . . . . ... .... .. ... . ... .... .. ······· . . ...... ... . '. 0. 25 3 036. 26 Total liabilities (describe in Schedule 0) ...... . . . ..... .. .. .. . ' ...... .. . . . . . . .. . . . . . 0 . 26 0 . 27 Net assets or fund balances (line 27 of column (8) must agree with line 21) ... .... . . 0. 27 3 036. l:P,a'i¼Hlf~:il Statement of Program Service Accomplishments (see the instructions for Part Ill) ~ Expenses
Check if the organization used Schedule Oto respond to any question in this Part Ill ....... '' ' ... . t~uired for section 501 What is tile organization's primary exempt purpose? SEE SCHEDULE 0 c) ) and 501 (c)(4) Describe the organization's program service accomplishments for each of its three lar~est program services, as organizations; optional measured by exP.enses. In a clear and concise manner, describe the services provide , the number of persons for others.) benefited, and other relevant information for each program title. 28 SOLANA BEACH COMMUNITY CONNECTIONS HOSTED ITS FIRST GATHERING AT __ THE LOCAL LIBRARY TO PROVIDE FELLOWSHIP AND SUPPORT TO AGING SENIORS. - - - ------------------- (Grants $ ) If thi
-------------------------------n s amount includes foreign grants, check here .. .......... . . ... . 28a 29 ------~--------------------------------------------- --------------------------------------------------- (Grants $ ) If this amount includes foreign grants, check here . . . . . . . . . . . . . . . . . . n 29a 30 --------------------------------------------------- --------------------------------------------------- ----$--- (Grants ------------------------------------------n ) If this amount includes foreign grants, check here . . . .. .. ... . . ...... 30a 31 Other program services (describe in Schedule 0) . .. ... .. ... . . . . . . . . .. . . . . . . . .. . . . . .... .. ... ......... .... (Grants$ ) If this amount includes foreign grants, check here . .... ......... .... □ 31a 32 Total program setvice expenses (add lines 28a through 31 a) .... ... .. . ... ... .. . ... . .. .... .. ... ..... .... .. 32 HeanHVi.~l List of Officers, Directors, Trustees, and Key Employees (list each one even if not compensated - see the instructions for Part IV) Check if the organization used Schedule O to respond to any question in this Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D (b) Average hours per (c) Reportable compensation (d) ~a!lh benefits, (a) Name and title week devoted lo (Forms W-2/1099-MfSI conlribulions lo employee (•) Eslimaled amount of position 1099-NEC) benefit plans. and deferred other compensation (if not paid, enter •O·) compensa1,on PETER GOUREVITCH _________
PRESIDENT 2 0 . 0. 0.

KATHRYN BRATCHER ---------------------- SECRETARY 2 0. 0. 0. MARILYN BARNETT __________ TREASURER 2 0. 0. 0.

JUDY COURS DIRECTOR - -------------- 1 0. 0. 0 . ANN CRAIG ______________ DIRECTOR 1 0. 0. 0 . MARILYN KOGEN ___________
DIRECTOR 1 0 . 0. 0.

JILL WEITZEN MCDONALD _____ DIRECTOR 1 0 . 0. 0.

WILLIAM MILLER ---------------------- DIRECTOR 1 0. 0. 0. ----------------------
----------------------
------------------~---
----------------------
----------------------
---------------------- BAA TEEA0812L 09128122 Form 990-EZ (2022) Form 990-EZ (2022) SOLANA BEACH COMMUNITY CONNECTIONS Page 3 1Paij0.\/J:j Other Information (Note the Schedule A and personal benefit contract statement requirements in SEE SCH 0 the instructions for Part V.) Check if the organization used Schedule O to respond to any question in this Parl V. . ...... . .... .. . D 33 Did the organization engage in any significant activity not previously reported lo the IRS? If "Yes," provide a detailed description of each activity in Schedule O . .... ... .. . ... .. . ....... .. ........... . .... .. . . .

Yes No
33 X
34 Were any significant changes made to the organizing or governing documents? If "Yes,' attach a conformed copy of the amended documents if they reflect "",,""·;;_;"""·;,"'";;,•*-',,""' :,,"' ;:;,,., : :r.,:,""., :"",,:;"' , a change to the organization's name. Otherwise, explain the change on Schedule 0. See instructions ...... . . . . .. ... . . ............ .........• 35a Did the organization have unrelated business gross income of $1,000 or more during \he year from business activities (such as those reported on lines 2, 6a, and 7a, among others)? ..... .. . .. .. . . . . ...... .... .. . ... .... .. .... ..... .... . . b If "Yes" to line 35a, has the organization filed a Form 990-T for the year? If "No," provide an explanation in Schedule 0 c Was the organization a section 501 (c)(4), 501 (c)(5), or 501 (c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements during the year? If "Yes," complete Schedule C, Part Ill ... ... . . .. .. . ... . . 36 Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? If "Yes," complete applicable parts of Schedule N ..... ....... ....... . 37a Enter amount of political expenditures, direct or indirect, as described in the instructions. ................... 37a _____ ._;;-'-! O • b Did the organization fi le Fonn 1120-POL for this year?... ... . . ...... . ... . .. ...... ..... ....... ....... ....... . 38a Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee; or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return? .... b If "Yes," complete Schedule L, Part II, and enter the total amount involved. ..... ... .... . . .. . . .. . .. . .... .. . . .. .. .. ........ . ... .. ... . ... . ...... . .. 38b Q. 6d------.::..:...i 39 Section 501 (c)(7) organizations. Enter:
a Initiation fees and capital contributions included on Hne 9... .... ... .. ....... .. .... ... .. . 39a O. b Gross receipts, included on line 9, for public use of club facilities... .. . ...... .. ....... . .. 39b Q . 40a Section 501 (c)(3) organizations. Enter amount of tax imposed on the organization during the year under:
section 4911 : O . ; section 4912: O • ; section 4955: O . b Section 501 (c)(3), 501 (c)(4), and 501 (c)(29) organizations. Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction 1n a prior year that has not been reported on any of its prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I .. ... . ................ . .. . •..• c Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and 4958. .. . . .. .. Q . d Section 50l(c)(3}, 501(c)(4), and 501(c)(29) organizations. Enter amount of tax on line 40c reimbursed by the organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . O • e All organizations. At any time during the tax year, was the organization a party lo a prohibited tax sheller transaction? If ''Yes," complete Form 8886-T. ... .. .. .... . ... .. .... ... . . .... ... .. .. ... . .. . 41 List the states with which a copy of tllis return is filed: CA 34 X
35a X
35b
35c X
-------------------------------
42 a The organization's
books are in care of: MARILYN BARNETT
Locatedat: 315 EL PEDREGAL DRIVE SOLANA BEACH CA - -- ------· Telephone no.

ZIP +4
(310) 418-9118
92075 - -------
------ - b At any time during the calendar year, did the organization have an interest in or a signature or other authority over a financial account in a foreign country (such as a bank account. securities account, or other financial account)? ... . ... .

If "Yes," enter the name of the foreign country:

See the instructions for exceptions and tiling requirements for FinCEN Fonn 114, Report of Foreign Bank and Financial Accounts (FBAR). c At any time during the calendar year, did the organization maintain an office outside the United States? .... ... .. ... . .

If "Yes." enter the name of the foreign country:
43 Section 4947(a)(1) nonexempt charitable trusts filing Form 990-EZ in lieu of Fonn 1041 - Check here ...... .. .. .. . . ... ... ... D N/A and enter the amount of tax-exempt interest received or accrued during the tax year.. ... .... ... .... . ... . . . 43 N/A ~~~---,..,.Y.,.e_s......,N~o44a Did the organization maintain any donor advised funds during the year? If "Yes," Form 990 must be completed instead Pi,0,:'<0.· 0.,iti · ~m~T of Form 990-EZ.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44a l==r,,,:=~~ b Did the organization operate one or more hospital facilities during the year? If "Yes," Form 990 must be completed 0; >J; instead of Form 990-EZ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44b c Did the organization receive any payments for indoor tanning services during the year?.. . . . . . . . . . . . • . . . . . . . . . • . . . . . . f-44-c-+--+--- d If "Yes" to line 44c, has the organization filed a Form 720 lo report these payments? If "No," provide an explanation in Schedule Q ... .. .. ........... .. ...... . .. ....... ... .. .... . ...... .. . :.~;:~;·~ ~.::~-:.~J,c·,c.f.,:,; ,,. I ·,.••<•,,:o;:c.
44d
45a Did the organization have a controlled entity within the meaning of section 512(b)(13)? ... ...... . .... .. ... .... .. . ... . 45a b Did the organization receive any payment from or engage in anr transaction with a contro!\ed entity within the meaning of section 5!2(bX13)? If "Yes," Form 990 and Schedule R may need to be completed instead o Form 990·EZ. See mstruchons . .. . . ..... ... .. . . . . . .... .. .. .. . .. .. .. .... . 45b X BAA TEEA0812L 09128122 Form 990-EZ (2022)
Form 990-EZ (2022) SOLANA BEACH COMMUNITY CONNECTIONS Page 4 Yes No
46 Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition to i ,,:/? candidates for public office? If "Yes," complete Schedule C, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 PaHiV.ff'l Section 501(cX3) Organizations Only
All section 501 (c)(3) organizations must answer questions 47-49b and 52, and complete the tables for lines 50 and 51 .

Check if the oraanization used Schedule O to resoond to anv auestion in this Part VI ...... ...... ' .. ...... Yes X
n
No
47 Did the organization engage in lobbying activities or have a seclion 501 (h) election in effect during the tax year? If "Yes,• ·r:~?.~·:·-::. :~:~.:.:;: ·.':.:,} .::::;;_:,:'-\:•;·.:~· complete Schedule C, Part 11 . .. .. .. . .... .. ..... . .... .. . . .. ... .. ... .... ... .... .. • • • • • • • + . . .... .. . ... . .. .. ... 48 ls the organization a school as described in section 170(b)(l)(A)(ii)? If "Yes," complete Schedule E ..... .. . .. . .. . ... .. 49a Did the organization make any transfers to an exempt non-charitable related organization? .... .. . . . . . . ... .... . .... .. . b If "Yes," was the related organization a section 527 organization? . . . .. ... . . .. .. . . .... . . . '' ...... '' ' ... ... ... . . . . . . . . 50 Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees, and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None." 47 X
48 X
49a X
49b
(b) Aveia9e hours (c) Reportable compensation ~dt Haallh benefits, (a) Name and tille ol each employee per week devoted (Forms W,211099,MISCI con " ulions to employee (•) Estimated amount of benefit plans. and deferred to position 1099,NEC}
compensation olher compensation
NONE
------------------------
------------------------
------------------------
---~--------------------
------------------------ f Total number of other employees paid over $100,000 .. .. ... . 51 Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None. (a) Name and business address of each independent conlractor (b) Type of service (c) Compensation NONE ______________________________ _
d Total number of other independent contractors each receiving over $100,000 ... .... .. ... . . . . .... .... . . 52 Did the organization complete Schedule A? Note: All section 501 (c)(3) organizations must attach a completed Schedule A .. .... .... . .... ........... . ... .......... .. ....... .. ... . . ... .. ..... . .. .. . . . ......... .. .... . !Rives Under peflalties of perjury, I o«lare that I have examinell this relurn, including accompanymg schedules and statements, and to the besl of my knowledge and behef. 11 is 1rue, correct, ~nd C<Jmplete. Declaratoon of preparer (other than officer) 1s based on all information of which preparer has any knowledge.

I
Sign Signature of officer Date
Here MARILYN BARNETT CFO
Type or prml name and title
Print/Type preparers name I Preparer's signature I Date □ IPTIN Check ~ Paid JACK M. SHIRLEY 5/10/23 self-employed P00492680
Preparer Ftrm's narne MAGNUS BLUE LLP
Use Only F11m·s address 100 E SAN MARCOS BLVD STE 100 Firm's EIN 32-0076871 SAN MARCOS. CA 92069 Phone no. 760-599-9900
May the IRS discuss this return with the preparer shown above? See instructions .. ....... . . .. .. . . . .. .. ....... .. ...... . . IR]Yes BAA Form 990-EZ (2022)
1EEA0812L 09128122

SCHEDULE A
(Form 990)
Department of the Treasury Internal Revenue Servk.e
Public Charity Status and Public Support
Complete if the organizalion is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.

Attach to Form 990 or Form 990-EZ.

Go to www.irs.gov/Form990 for instructions and the latest information. 0MB No. 1545·0047
2022
IPart~lt~!I Reason for Public Charity Status. (All organizations must complete this part.) See instructions.

Toe organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1 ~ A church, convention of churches, or association of churches described in section 170(b)(l}(A)(i). 2 A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).) 3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). 4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and stale:
5 0 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)
6 0 A federal, slate, or local government or governmental unit described in section 170(b)(1){A)(v). 7 !RJ An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A){vi). (Complete Part II.)
8 0 A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) 9 0 An agricultural research organization described in section 170(b)(l)(A)(ix) operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university:
10 0 An organization that normally receives (1) more than 33-1 /3% of ils support from contributions, membership fees, and gross receipts from activities related to its exempt functions. subject to certain exceptions; and (2) no more than 33-113% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part Ill.) 11 D An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 12 D An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(aX1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. a O Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power lo regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.
(A)
(B)
(C)
(0)
(E)
b O Type II, A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.
c O Type Ill functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organizalion(s) (see instructions). You must complete Part IV, Sections A, D, and E. d O Type Ill non-functionally Integrated. A supporting organization operated in connection with its supported organization(s) that is nol functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions) . You must complete Part IV, Sections A and D, and Part V. e O Check this box if the organization received a written determination from the IRS that ii is a Type I, Type ti, Type Ill functionally integrated, or Type Ill non-functionally integrated supporting organization.

Enter the number of supported organizations .. ... .... .. ... . . . . ........ . ..... .. ......... .. . . ... .. .. .... .. , . .. .. .. . . .. I g Provide the following information about the supported organization(s). ..._ ____ _, (i) Nam,; of supporled organizat,on (ii)EIN (iii) Tvee of organization (descnbed on lines 1 · 1 O above (see instructions))
(iv) Is the (v) Amount of monetary
organization listed support (see instructions) in your governing document?
Yes No
(vi) Amount of other
support (see ,nstructi-Ons)
Total
BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

TEEA0401 L 09/09122
Schedule A (Form 990) 2022
Schedule A (Form 990) 2022 SOLANA BEACH COMMUNITY CONNECTIONS Page 2 IParl:JkilSupport Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part ! or if the organization failed to qualify under Part Ill. If the organization fails lo qualify under the tests listed below, please complete Part lll.) Section A. Public Support
Calendar year (or fiscal year
beginning in)
1 Gifts, grants, contributioos, and
(a) 2018 (b) 2019 (c) 2020 (d) 2021 (e) 2022 (f) Total
membership fees received. (Do not
incf ude any "unusual grants. } . . . . . . • 4 16 9 . 4 1 6 9 . 2 Tax revenues levied for the i---------,t--------;--------+-------+--~~""""'""--+---"-"-=-=-~ organization's benefit and
either paid to or expended
on its behalf ..... .. .. .. .
3 The value of services or
facilities furnished by a
governmental unit to the

0. organization without charge . . . O 1-------+---------1-----+------+-----+-----~· 4 Total. Addlineslthrough3.. . 4 169.

S The portion of total
contributions by each person
(other than a governmental
unit or publicly supported
organization) included on line 1
that exceeds 2% of the amount
shown on line 11, column (f) . .
6 Public support. Subtract line 5

0. from line 4 . . . . .. . .... . . .. . . . . 4 169.

Section B. Total Support
Calendar year (or fiscal year
beginning in)
7 Amounts from line 4 . ... .
8 Gross income from interest,
dividends, payments received
on securities loans, rents,
(a) 2018 (b) 2019

0. 0.
(c) 2020 (d) 2021 (e) 2022 (f) Total

0. 0. 4,169. 4,169.
royalties, and income from
similar sources .. .. . ..... , .. . . 0.
9 Net income from unrelated i-------t--------;--------+-------+------1------- business activities, whether or
not the business is regularly
,o ~~!~~":~~: ·o~-~~; -i~~;~~~- . t-------t--------;-------------+------------0-'-· gain or loss from the sale of
capital assets (Explain in
Part VI.) .... ... ....... .. . . .. . --------,.-.-1--- 0. 11 Total support. Add lines 7
through 1 Q ..... . •.. .. ....... . 4,169 . 12 0.
13 F'irst S years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501 (c)(3) organization, check this box and stop here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ Section C. Computation of Public Support Percentage
14 Public support percentage for 2022 (line 6, column (f), divided by line 11, column (f)) .... .. . .. .. .. . . • . . ... . .... 14 % 1----11--------
1 s Public support percentage from 2021 Schedule A, Part II, line 14 .. ........... ... .. ... . ... . ....... .. . .. 15 % 16a 33·1/3% support test-2022. If the organization did not check the box on line 13, and line 14 is 33-1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization .... ...... . .. . . .. ... .. . .. .. . . ..... .. . .... .... .. .. . b 33·1/3% support test-2021 . If the organization did not check a box on line 13 or 16a, and line 15 is 33-1/3% or more, check this box □ and s top here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D 17a 10%-facts-and-circumstances test- 2022. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the facts-and-circumstances test. check this box and stop here. Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization .. ... . . . . . . .. D b 10%-facts-and-circumstances test-2021 . If the organization did not check a box on line 13, 16a, 1Gb, or 17a, and line 15 is 10% or more, and if the organization meets the facls-and-circumstances test, check this box and stop here. Explain in Part VI how the organization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization.. . . . . . . . . . . . . . . . D 18 Private foundation. II the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions .... . D BAA Schedule A (F'orm 990) 2022
TEEA0402L 09109122
Schedule A (Form 990) 2022 SOLANA BEACH COMMUNI TY CONNECTIONS Page 3 Pai::tJWD Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support
Calendar year {or fiscal year beginning in)
1 Gifts, grants, contributions,
and membership fees
(a) 2018 (b) 2019 (c) 2020 (d) 2021 (e)2022 (I) Total
received. (Do not include
2 ~~s:ur~~~~:.~ ~~:~1:;~;;;i~~~: · 1-------1---------1------+------+------+------ merchandise sold or services performed, or faci lities furnished in any activity that is related to the organization's
3 ~:;::~:i~:i~rrr~:· ~~ii~iti~~ .. 1-------1---------1-------+------+------+------ that are not an unrelated trade or business under section 513. 4 Tax revenues levied for the t--------'1---------1-------+------+- -----+------ organization's benefit and either paid to or expended on
its behalf . . ......... .. .. ... . . .
5 The value or services or 1---------11---------1------+------+------+------ facilities furnished by a governmental unit to the
organization without charge ... 1-------1---------1-------+------+------+------ 6 Total. Add lines 1 through 5 . . . 7a Amounts included on lines 1, 1--------'l---------1-------+------+------+------ 2, and 3 received from disqualified persons . . .. . . . .. . .
b Amounts included on lines 2 1---------11---------1-------+------+------+------ and 3 received from other than
disqualified persons that exceed the greater of $5,000 or 1 % of the amount on line 13
for the year . . .. . . .. . . . .. . . .. . .
c Add lines 7a and 7b. ..... . . ... t---------11-------;-------+--------t----- -+------ 8 Public support. (Subtract line 7c from line 6.) ..... .. .. . . .. .

Section B. Total Support
Calendar year (or fiscal year beginning in) (a) 2018 (b) 2019 (c)2020 (d) 2021 (e)2022 (f) Total 9 Amounts from line 6 . . . . . . .. . .
l Oa Gross income from interest dividends,
payments received on securities loans, rents, royalties, and income from similar sources . .. .. .. . .. .. . . .. ..
b Unrelated business taxable
income (less section 51 1
taxes) from businesses
acquired after June 30, 1975. ..
c Add lines 10a and 10b . .. .. ...
11 Net income from unrelated business
activities not included on line 10b, whelher or not the business ls regularly carried on .... . .... . . ... .
12 Other income. Do not include
gain or loss from the sale of
capital assets (Explain in
Part Vl.} . .. ..... .. ... . ' .. ... 13 Total support. (Add lines 9, lOc. 11. and 12.} .. . ... . . ... . .
14 ~~~~~iat~~ ~~t ~~rtb~~oa~df~~~~eh~~~~'.zati~~.': .f'.r_s_t -~e~~~d'. _t~'.~d,_ '.~~'.th,. o'. _Mt~ ta_x_ yea_r_ ~s. ~. ~eC~I~~-~~-1 _<c)(3)_ . . . . . . . . . . . . . □ Section C. Computation of Public Support Percentage
15 Public support percentage for 2022 (hne 8, column (f), divided by line 13. colurTin (f)) .. .. _. _. . .... .. . . . . . . . ... . 15 % 16 Public support percentage from 2021 Schedule A, Part Ill, line 15. . . . ... ...... . . ... ......... . .. .. .... ......... 16 % Section D. Computation of Investment Income Percentage
17 Investment income percentage for 2022 (line 10c, column (f), divided by line 13, column (f)).. .. .... . . . 17 % 18 Investment tncome percentage from 2021 Schedule A, Part III, line 17 ... ..... .. . ... . . .. .... ..... ..... .... . . .. 18 % 19a 33-1/3% support tes1s-2022. If the organization did not check the box on line 14, and line 15 is more than 33-1 /3%, and line 17 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization , ...... . . D b 33·1/3% support tes1s-2021. !f the organization did not check a box on line 14 or line 19a, and line 16 is more than 33-1/3%, and line 18 is not more than 33-1 /3%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . 0 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions. .. ......... . . . D BAA TEEA0403L 09109122 Schedule A (Form 990) 2022
Schedule A (Form 990) 2022 SOLANA BEACH COMMUNITY CONNECTIONS Page 4 Pa.rtlV/t Supporting Organizations
omplete only if you checked a box on line 12 of Part I. If you checked box 12a, Part I, complete Sections A and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations
1 Are all of the organization's supported organizations listed by name in the organization's governing documents? If "No, • describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 2 Did the organization have any supported organization that does not have an IRS determination of siatus under section 509(a)(l) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
3a Did the organization have a supported organization described in section 501 (c)(4), (5), or (6)? If 'Yes,• answer lines 3b and 3c below.
b Did the organization confirm that each supported organization qualified under section 501 (c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
c Did lhe organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place lo ensure such use. 4a Was any supported organization not organized in the United Slates ("foreign supported organization")? If "Yes· and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below. b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If "Yes," describe in Part VI how the organization had such control and discretion despite being controlled or supeNised by or in connection with its supported organizations. c Did the organization support any foreign supported organization that does not have an IRS determination under sections 501 (c)(3) and 509(a)(1) or (2)? If "Yes,• explain in Part VI what controls the organization used to ensure that al/ support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Sa Did the organization add, substitute, or remove any supported organizations during the lax year? If "Yes," answer lines 5b and 5c below (if applicable), Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document). b Type I or Tyee II only. Was any added or substituted supported organization part of a class already designated in the organizations organizing document?
c Substitutions only. Was the substitution the result of an event beyond the organization's control? 6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization's supported organizations? If "Yes," provide detail in Part VI. 7 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor. or a 35% controlled entity with regard to a substantial contributor? If "Yes," complete Part I of Schedule L (Form 990). 8 Did the organization make a loan lo a disqualified person (as defined in section 4958) not described on line 7? If "Yes,• complete Part I of Schedule L (Form 990).
9a Was the organization controlled directly or indirectly at any time during the lax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(l) or (2))? If "Yes," provide detail in Part VI.
b Did one or more dis~ualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes," provide detail in Part VI. c Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If "Yes," provide detail in Part VI. 10a Was the organization subject to the excess business ho1dings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type Ill non-functionally integrated supporting organizations)? If •Yes, • answer line 10b below.
b Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.) Sa
Sb
Sc
10b
BAA TEEA0404L 09109122 Schedule A (Form 990) 2022
Schedule A (Form 990) 2022 SOLANA BEACH COMMUNITY CONNECTIONS 1Par.tr-lV/t Su orting Organizations (continued)
11 Has the organization accepled a gift or contribution from any of the following persons? a A person who directly or indirectly controls, either alone or together with persons described on lines 11 b and I l e below, the governing body of a supported organization?
b A family member of a person described on line 1 la above? c A 35% controlled entity of a person described on line 1 la or 1 lb above? If "Yes• to line Tia, I lb, or I le, provide detail in Part VI.

Section B. Type I Supporting Organizations
1 Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of \he organization's officers, directors, or trustees at all times during the tax year? If "No," describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove officers, directors, or trustees were a/located among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
2 Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If "Yes,• explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization.

Section C. Type II Supporting Organizations
1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or lrustees of each of the organization's supported organization(s}? If "No,• describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organizalion(s).

Section D. All Type Ill Supporting Organizations
1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's lax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 \hat was most recently filed as of the date of notification, and {iii) copies of the oroanization's oovernino documents in effect on the date of notification. to lhe extent not previously provided? 2 Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governinlJ body of a supported organization? If "No,• explain in Part VI how the organization maintained a close and continuous working re/ationsliip with the supported organization(s). 3 By reason of the relationship described on line 2, above, did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? If "Yes.• describe in Part VI the role the organization's supported organizations played in this regard.

Section E. Type Ill Functionally Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year(see instructions). a D The organizatfon satisfied the Activities Test. Complete line 2 below. b D The organization is the parent of each of its supported organizations. Complete line 3 below. 11a
11b
11c
Yes No
c D The organization supported a governmental entity. Describe in Part VJ how you supported a governmentaf entity (see instructions). 2 Activities Test. Answer lines 2a and 2b below.
a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive 7 If 'Yes,• then in Part VI identify those supponed organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
b Did the activities described on line 2a, above, constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization's position that its supported organization(s) would have engaged in these activities but for the organization's involvement.
3 Parent of Supported Organizations. Answer lines 3a and 3b below. a Did the organizalion have the power lo regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? If "Yes" or "No,· provide details in Part VI. b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each ot its supported organizations? If "Yes,• describe in Part VJ the role played by the organization in this regard. 3b BAA TEEA0405L 09109122 Schedule A (Form 990) 2022
Schedule A (Form 990) 2022 SOLANA BEACH COMMUNITY CONNECTIONS Page 6 1 D Check here if the organization satisfied the lnte9ral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part Vi}. See instructions. All other Type Ill non-functionally integrated supporting organizations must complete Sections A through E.

Section A - Adjusted Net Income
1 Net short-term capital gain
2 Recoveries of prior-year distributions
3 Other gross income (see instructions)
4 Add lines 1 through 3.
5 Depreciation and depfetion
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)
7 Other expenses (see instructions)
8 Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) Section B - Minimum Asset Amount
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):
a Average monthly value of securities
b Average monthly cash balances
c Fair market value of other non-exempt-use assets
d Total (add lines la, lb, and le)
e Discount claimed for blockage or other factors
(explain in detail in Part VI):
2 Acquisition indebtedness applicable lo non-exempt-use assets 3 Subtract line 2 from line ld.
4 cash deemed held for exempt use. Enter D.015 of line 3 (for greater amount, see instructions).

S Net value of non-exempt-use assets (subtract line 4 from line 3) 6 Multiply line 5 by 0.035.
7 Recoveries of prior-year distributions
8 Minimum Asset Amount (add line 7 to line 6)
Section C - Distributable Amount
1 Adjusted net income for prior year (from Section A, line 8, column A) 2 Enter 0.85 of line 1.
3 Minimum asset amount for prior year (from Section B, !ine 8, column A) 4 Enter greater of line 2 or line 3.
2 3
4 5
6 7
8 1a
1b
le
1d
2 3
4 5
6 7
8 1
2 3
4 5 Income tax imposed in prior year 5
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions). 6 ,
(A) Prior Year
(A) Prior Year
(B) Current Year
{optional)
(B) Current Year
(optional)
Current Year
7 D Check here if the current year is the organization's first as a non-functionally integrated Type Ill supporting organization (see instructions).

BAA Schedule A (Form 990) 2022
TEEA0406L 09109122
Schedule A (Form 990) 2022 SOLANA BEACH COMMUNITY CONNECTIONS Section D - Distributions
1 Amounts paid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity 2
6 Other distributions (describe in Part VI). See instructions. 6 7 Total annual distributions. Add lines 1 throu h 6. 7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions. 8
9 Distributable amount for 2022 from Section C, line 6 9 10 Line 8 amount divided by line 9 amount 10
Section E - Distribution Allocations (see instructions) 1 Distributable amount for 2022 from Section C, line 6
2 Underdislributfons, if any, for years prior to 2022 (reasonable cause required - explain in Part VI). See instructions. 3 Excess distributions carryover, if any, to 2022
a From 2017. . .. ... .... .. . .
b From 2018 . ...... .. . ... . .
c From 2019 .. . ...... . . .. .
d From 2020 .......... . .. . .
e From 2021. . ... .. . . . . ... . .
f Total of lines 3a through 3e
g Applied to underdistributions of prior years
h Applied to 2022 distributable amount
i Carryover from 2017 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. 4 Distributions for 2022 from Section D,
line 7: $
a Applied to underdislributions of prior years
b Applied to 2022 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistribulions for years prior to 2022, if any.

Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2023. Add lines 3j and 4c. 8 Breakdown of line 7:
a Excess from 201& . .. .. .
b Excess from 2019
c Excess from 2020 .. ... . .
d Excess from 2021. ... . . .
e Excess from 2022 .. .. . .
(i)
Excess
Distributions
d d
.01).b . Un er 1stri utions
Pre-2022

Page 7 ends

Current Year
(iii)
Distributable
Amount for 2022
BAA Schedule A (Form 990) 2022
TEE.A0407L 09/09122
Schedule A (Form 990) 2022 SOLANA BEACH COMMUNITY CONNECTIONS Page 8 par.tNk\ SuP,plemental lntormatic;>n. Provide the explanations required by Part 111 line 1 o 1 · Part II, line 17a. or 17b; Part
111, line 12; Part IV, Section A, lrnes 1, 2, 3b, 3c, 4ij, 4c, Sa, 6, 9a, 9b, 9c, l la, 1 b, and le; Part IV, Section BAA
B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines le, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1 e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) TEEA04-08l 09109122 Schedule A (Form 990) 2022

SCHEDULEO
(Form 990)
Department of the Treasury Internal Revenue Service
Name ol Ille organi:uition
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional Information.

Attach to Form 990 or Form 990-EZ.

Go to www.lrs.gov/Form990 for the latest information.

SOLANA BEACH COMMUNITY CONNECTIONS
FORM 990-EZ, PART I, LINE 16

OTHER EXPENSES
0MB No. 1545-0047
2022
DUES/FEES ...... ........ ... .... .. ... .... .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 550.

RENTALS ....... .... ....... .. .... .. ....... .. ... .... ... .. .... ... ... ....... ... .. ... .. ..... ...... ....... .. 182 . SUPPLIES. ........ ........ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 402.

TOTAL$ 1,134. ============
FORM 990-EZ, PART Ill • ORGANIZATION'S PRIMARY EXEMPT PURPOSE

SOLANA BEACH COMMUNITY CONNECTIONS IS A VOLUNTEER-DRIVEN, NONPROFIT ORGANIZATION

PROVIDING PROGRAMS, SERVICES AND RESOURCES TO SOLANA BEACH SENIORS ASSISTING THEM TO AGE IN PLACE.

FORM 990-EZ, PART V • REGARDING TRANSFERS ASSOCIATED WITH PERSONAL BENEFIT CONTRACTS (A) DID THE ORGANIZATION, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT? ... ........... .. ... . NO (B) DID THE ORGANIZATION, DURING THE YEAR, PAY PREMIUMS, DIRECTLY OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT? .... .. .. ..... .. ... ..... .. ... ... ... ..... .. .. .. .. ... . NO BAA For Paperwork Reduction Act Noti ce, see the Instructions for Form 990 or 99O-EZ. TEEA4901L 07/22/22 Schedule O (Fonn 990) 2022

TAXABLE YEAR
2022 California Exempt Organization
Annual Information Return
Calendar Year 2022 or fiscal year beginning (mm/dd/yyyy) ■ FORM
199 , and ending (mm/dd/yyyy)
ahlornia corporation number

SOLANA BEACH COMMUNITY CONNECTIONS
Additional information. See instructions.

Street address (suite or room)
315 EL PEDREGAL DRIVE
City

SOLANA BEACH
Foreign count,y name
A First return .. . .. ... ... . . _. . . . . . . . . . . . . . . . . . . . . . . . . . ~ Yes B Amended return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Yes C IRC Section 4947(a)(1) trust • . . • . . . . . . . • . . . . . . . . . . . . • . . Yes D Final information return?
I No
No
No
• D Dissolved D Surrendered (Withdrawn) D Merged/Reorganized Enter date: (mm/dd/yyyy) • E Check accounting method: ------- 1 ~ Cash 2 D Accrual 3 D Other
F Federal return filed? 1 • 0990T 2 • 0990-PF
4 D Other 990 series
G Is this a group filing? See instructions .. . ... .... . 3 • □ Sch H {990)
• 0Yes ~ No
State Zip code
CA 92075
Foreign provincelstatelcounfy Foreign postal code
Did the organi2ation have any changes to its guidelines not reported to the FTB? See instructions. . . . . . . . . . . . . . • D Yes J If exempt under R& TC Section 23701 d, has the
organization engaged in political activities?
See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . • 0 Yes K ls the organization exempt under R&TC Section 23701g? ... • 0Yes If 'Yes,• enter tile gross receipts from
nonmember sources .. ..... .. .. .. .... .... $
L Is the organization a limited liability company? ... . .... . . • 0Yes M Did the organization file Form 100 or Form 109 to report taxable income!. . .. .. . . . . . .. . . . . . . . . . . .. . . • D Yes H Is this organization in a group exemption . ...... .... .. . N Is the organization under audit by the IRS or has the IRS D D Yes ~ No audited in a prior year?.. .. . . . . . . . . . • Yes If 'Yes," what is the parent's name?
0 Is federal Form 1023/1024 pending? . . . . . . . . . . . . . . . . . . . D Yes Date filed with IRS
Part I Complete Part I unless not required to file this form. See General Information B and C. 1 Gross sales or receipts from other sources. From Side 2, Part II, line 8 . .... .... .. ... . ... ... • __ , _________ _ Receipts
and
Revenues
Expenses
Filing
Fee
Sign
Here
2 Gross dues and assessments from members and affiliates. .... . ...... ... . . ..... .. .. .. .. . .. • 1---2-+--------- 3 Gross contributions, gifts, grants, and similar amounts received ....... ... . ..... ... .. . . .. . . . • 3 4 Tola! gross receipts for filing requirement test. Add line 1 through lfne 3.

This line must be completed. If the result is less than $50,000, see General Information B . . • 5 Cost of goods sold . .. ..... ... . ... .. .. .... . ... . ... .. . ....... • 1-5:.......1----------1. 6 Cost or other basis, and sales expenses of assets sold .... . .. • L--6=---J.._-----------!i 7 Total costs. Add line 5 and line 6 . .. ... ....... .. . ...... . .... .. . .. .. . .. . . 7 8 Total ross income. Subtract line 7 from line 4 ........................... .. ... .... . . ...... • 8 4 170. 9 Total expenses and disbursements. From Side 2, Part II , line 18 . . .. . .. . ....... ...... ... ... • ,......_9......., _____ 1~1_3_4_. 10 Excess of recei ts over ex enses and disbursements. Subtract tine 9 from line 8 . . .. .. .. ... • 10 3 036. 11 Total payments .... .. ..... ... ..... ....... ..... ...... .. . . . ... . . . .. . .••. . . .... . .. .. . .... .. • 11 t---+--------- 12 Use tax. See General Information K . .. .. ... ... . .. .... .. . .... . ... . ... .. .. .. .. . ... .. . .... .. • 12 l---+--------- 13 Payments balance. If line 11 is more than line 12, subtract line 12 from line 11 .... .. . ... ... • 13 14 Use tax balance. If line 12 is more than line 11, subtract line 11 from line 12 .. . ... .. .. . .. .. • ----------- 14 15 Penalties and interest. See General Information J . . .. .. .. .... . . . .. ... .. ... ....... .. . . 15 16 Balance due. Add line 12 and line 15. Hen subtract line 11 from the resull ... . .. . .. . .. .......... .. . . .. @ 16 o.

Under penalties of per1ury, I declare that I have examined this return, including accompanying schedules and slatements, and to the best of my knowledge and beliel, 11 1s true. correct. and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Tilte Date • TelephOne
CFO
Date Check if • PTIN
Prep?rer's ► sell• D
::!dparer's t-s_ig_na_t_ur_e _____________________ _.__5~1-0___._ .... 2...,.3~_-e_m...,p_lo~ye-d_► ___ t-':-,-0_0"=' F;'"'~,a;-;-.~,,;E6;,-; 1N8._0.._ ___ _ Use Only Firm's name MAGNUS BLUE LLP
~(.~~~io~ecl) ► 100 E SAN MARCOS BLVD STE 100
and adcl!ess SAN MARCOS CA 92069
32-0076871
• Telephone
760- 599-9900
May the FIB discuss this return with the preparer shown above? See instructions .. • X Yes No ■ CACAi 1121. 01110123 059 3651224 Form 199 2022 Side 1 •

SOLANA BEACH COMMUNITY CONNECTIONS
Part II Organizations with gross receipts of more t han $50,000 and private foundations reaar di esso f amoun t o f gross receI. p1 t s - compI ' e e t p a rt II or f • urms h SU b s n I u I e m . f orma r 10n. 1 Gross sales or receipts from all business activities. See instructions. ... . . . . . . . .. . . . . ··-· . . • 1 2 Interest .. .. . ..•. ..•.. ..... .. .... .. . .....•. .. ....... . . ..... .. .. ..... . ..... .. .......••.•.. • 2 3 Dividends .. . . ... ... . . . . .. ... .... . . . . . .... ... ... ········· ,, ... ... .. '' ' .... .. .... . . . ..... • 3 Receipts 4 Gross rents. • 4 from . . .. . . .. . . . .... . ...... .. .... ...... . ..... .. . . . . . . . . . . ..... .. .. . . . .. ..... Other 5 Gross royalties. .. ... .... ... ... . ..... . . ..•. ....... .. ... .... .. ... .... ... .... .. . ........ . . .. • 5 Sources
6 Gross amount received from sale of assets (See instructions) . . . .. .... ... .... .... . . . . . . . . . . 6 • 7 Other income. Attach schedule. .... ..... . .. .. .. . ........ ... ... .. ........ . .. .. .. . .. . .. . . . . . • 7 8 Total gross sales or receipts from other sources. Add line 1 through line 7. Enter here and on Side 1, Part I, line 1 .. .... 8 9 Contribu!ions, gifts, grants, and similar amounts paid. Attach schedule . .. .. ... ... .... . . . . . . . . ....... .. .. . .. • 9 10 Disbursements to or for members . . . .... ... ... . .. .... ... .. ... . . .. . . . . . . .. . . . .. ... . . .. .. . . • 10 11 Compensation of officers, directors, and trustees. Attach schedule .... ... ... ~~.E;. -~':1'.117'. . ;1 • 11 12 Other salaries and wages. .. .. . + + + • • • •• •••• ' , .. .... .... + + + •• + •• •••••• ' .. .. .. .. . .... .. ... , • 12 Expenses 13 Interest . .... .. •• . .. . .. • 13 and ... ············· ... ' ···················· ... . ' ' .... .. .. .... .... ... Disburse• 14 Taxes .... .. . . .. ... . . . . . . ... .. .... . .. . . . . .. ........ .... .... ........ ' ·················· .. • 14 ments 15 Rents .. .. .. . ... .. . ..... ... .. .... ... .... . . . . .... .... .. . • . . .. .. . ...... . . .. . . . .. . .. .. .. ..... 15 16 Depreciation and depletion (See instructions) ........ . .. ... . .. .. ......... .................. • 16 17 Other expenses and disbursements. Attach schedule . ....... . .. .. .. . ~i;:.J;:, .$'.r~'.rl;:$.ij'r . ~ • 17 18 Total expenses and disbursements. Add line 9 through line 17. Enter here and on Side 1, Part I, line 9 .... . . ......... 18 Schedule L Balance Sheet Beginning of taxable year End of taxable year Assets
1 Gash ....... .. ....•...... .. •. ... ... . ... . •.
2 Net accounts receivable .. .. . ........ ....... . . . 3 Net notes receivable .. •. . . . .. . .......
4 Inventories .. . ... .. . .......... ... .... ... ••• rn,;,=~~~ii,:,:,:;m~r-------~ 5 Federal and state government obligations . ...... .. . 6 Investments in other bonds . . . . . . . . . . . . .
7 Investment, in stock ..... . .... . . ... ...... . .. . 8 Mortgage loans ... . . .. . . .. .. ..... . . .
9 Other investments. Attach schedule. . ... .... . .... . 10 a Depreciable assets . .... ...... .... . .. ·. . .. • .. . . 1----------11= b Less accumulated depreciation ... .. . ...... . . . .. . 11 Land ..... . . .. .... •... , .... .. ... .
12 Other assels. Attach schedule .. . ... .. .. . . . .. .•. . 13 Total assets . .. .. . . .... ..... .. . ...... . . ... .

Liabilities and net worth
14 Accounts payable ... .. . ...... . .. ..... ... . . .. . 15 Contributions, gifts, or grants payable .. .... ...•. . . 17 16 Mor Bonds tgages and payable notes payab . .. ... le .................. . ... . .... .. .. . .. . ... ... . . ~llllllflf~ =-=-=-=-=-=-=-=-=-=-=-=-=--;;,;:;;. 18 Other liabilities. Attach schedule .. .. .. . . . .. .. . . . . 19 Capital slock or principal fund .. .. .. .... . ... ... . 20 Paid-in or capita! surplus. Attach reconciliation ... . . . 21 Retained earnings or income fund . .. .. .. .. ... .. . 22 Total liabilities and net worth .. .. . ... . .. .. .. . .

Schedule M-1 Reconciliation of income per books with income per return Do not complete this schedule if the amount on Schedule L, line 13, column (d), is less than $50,000. 1 Net income per books ......... •• . . .. . .. .• ... • 7 Income recorded on books this year not included 2 Federal income tax. . . . . . . . . . . .. . .. .. . . . . .. .. • in this return. Attach schedule ........ . .. . 3 4
Excess of capital losses over capital gains. ... .. ... • Income not recorded on books this year.

Attach schedule ... ... . . . ... .... ..... ...... . • 5 Expenses recorded on books this year not deducted
8 Deductions in this return not charged
against book income this year.

Attach schedule .... . . . . . .... ..... .
in this return. Attach schedule .. . .. . .. .... .. ... 1-•------------1 9 Total. Add line 7 and line 8 . ... •. .•.. .. ..
10 Net income per return.
6 Tota Subtract line 9 from line 6 ..... . l. Add line 1 throu h line 5. .. . . .... ... ... . . ■ Side 2 Form 199 2022 059 I 3652224 CACA1112L 01 ll012J o •
1 134.

L 134.
(d)
3 036 .
3 036.
3 036.
3 036.
■
2022 CALIFORNIA STATEMENTS PAGE1
CLIENT SOLABEG0 SOLANA BEACH COMMUNITY CONNECTIONS 88-0651750 5/10/23 10:45AM
STATEMENT 1
FORM 199, PART II, LINE 11

COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES CURRENT OFFICERS:

TITLE AND TOTAL CONTRI- EXPENSE

AVERAGE HOURS COMPEN- BUTION TO ACCOUNT/

NAME AND ADDRESS PER WEEK DEVQTED SATION EBP & DC OTHER PETER GOUREVITCH PRESIDENT $ 0. $ 0. $ 0.

P.O. BOX 1723 2.00
SOLANA BEACH, CA 92075
KATHRYN BRATCHER SECRETARY 0. 0. 0.

P.O. BOX 1723 2.00
SOLANA BEACH, CA 92075
MARILYN BARNETT TREASURER 0. 0. 0.

P.O. BOX 1723 2.00
SOLANA BEACH, CA 92075
JUDY COURS DIRECTOR 0. 0. 0.

P.O. BOX 1723 1.00
SOLANA BEACH, CA 92075
ANN CRAIG DIRECTOR 0. 0. 0.

P.O. BOX 1723 1.00
SOLANA BEACH, CA 92075
MARILYN KOGEN DIRECTOR 0. 0. 0.

P .0. BOX 1723 1.00
SOLANA BEACH, CA 92075
JILL WEITZEN MCDONALD DIRECTOR 0. 0. 0.

P .0. BOX 1723 1.00
SOLANA BEACH, CA 92075
WILLIAM MILLER DIRECTOR 0. 0. 0.

P.O. BOX 1723 1.00
SOLANA BEACH, CA 92075
TOTAL$ 0. $ 0. $ 0.

STATEMENT2
FORM 199, PART II, LINE 17

OTHER EXPENSES
DUES/FEES. $ 550.

RENTALS .. 182.

SUPPLIES .. 402.

TOTAL $ 1,134.
~ Secretary of State S1-100
(. ',i'r) Statement of lnfonnation
·J (Cahforma Nonprofit, Cfedit Union and
General Cooperative Corporations)
fMPORTANTFiling Fe-e - S.2-0.00:
before compliciing this form.

Co-py Ft.-es- Firstp-.age S1 OC. 02;:::h .ttliJdtrnc1,1 p2gtt SO SC,- Cerbiicllhon Fee - St. OJ' p;.:s CO('.!"/ to:--r:s

1. Corporatron N<lltm ,:,:,,"1 t·,; "=t "'"''" i.!-:rc c-:.;:-crn!,:.., :::. t. •!- r-x-;c¢1) w.1\1 >•: ::;,.1:_,,.,_, ;;:o;re;.:,y cl. ::.K,!r: · i SOLANA BEACH COMMUNITY COl~NECTIONS
fh:£ Spxe. For Office Us1ct _J~njt ____ _

2. 7-0lgrt St-cmary ot St.itn- Ernity Number
4826726
j ::bv ;,4,,:.:,::;;
315 El Pedregal Dr. Solana Beach i CA I 92075
:, . 1:.:-s;:;. .A,:L::•Vd- d C-Or;;-cr.m:n···:1~,;r,mt ~ lfkn"I :t.:,.

4. Offrcer:. ilmC<:r;,,-..c;,IP.>.-'l r:;. roqun:d ln-enkrlb:- n--:rTI,;,o: WW ;,,,:kls.rn:0f:C:. d lsfil lht<(P.'.l -01 uw llthu~ >r.-k :%:dh tmk>t• A., w:t:lffum;J tis» for C!iii? f"i,t<:uliK Olfuu or CJ,,r.f linw,:nl ~~" rn:r;,· !"t ,.,!Jfd._ bc:,,,i:<¢r, !he- pr¢1,nnletl lrt~,;r, l]w,; fom1 "'""".) r,,o! 1,1, .1,te,d ,,-J-11i~il~"'---,-,~""'~--,""--- <'lln~"" ~;Af;i;en r l-,M-Jr-~-~-'"'o_o_n_a_l_d____ I '>Jl,s 315 El Pedregal Dr. ----~cs:....,~.:...."'1~~:s~ach j 6~ I 2 92075
1~ j.~11...z;, 'hM" l L:,rt: i;r,"(•
Kathryn I M. ; Bratcher
315 El Pedregal Dr. Solana Beach
( ChidF!nan<:l.tlotfltW
Marilyn
I Mx!dl:-ll~;;
: R.
i St:are: j Z,p C;;-11:!
j CA! 92075
i Barneu .::r, '-.:,;::,tn,,~,:-n;,:,
315 El Pedre.g~a_l _D_r. __ _ Solana Beach ----~-'-~ CA 92075 $. SerVJOC of f'rocc~!. {M:,M r,101.:.k>.:rU1,:rtn:J1111h.ml OR Cr.:q,:n~diuu" mDl'/JOUA.L- C:impb;-:: itC"'ll; t,;,:, a"/Kl 5t1 Dnt1 l'.i:rct "";ktl '"'ilnn1\: rwJ s<Mfl:: ITTld Gz.1r.:>:r-,::i ~i<o:•c\ :;.c/;a,_,,;,_. i Jill Weitzen MacDonald I ;:'",;,Cd:, : i -:: ~1•-:,.:1 ,",".',:;,:-,,•; lf:,gwt hrmsli!,".:X:X,fil!)."lr\. Dc,n,Jteitwa P.O .. Bo-:i. _ 315 El Pedregal_D_r. __ Solana Beach
CORPCMTION CU?t:+tsk h1m $:: t;n;1 (;""ly ;,,,,h,:b th , filffo.'l ct!?'~ n'l111".l.$'e--:J ;ir,,::nl C;,,p,~r,I<; \ C f..;.$1J'1"1 i·C!c:"J"J•;l.:<I f.;,-,;.;_,4~- t-"Z;.;_;;;;r;;:r;:: :t ;:;x-;-:; ;:. 4 U:<--;t;1.;!u · - [;: c',.: ,: ;-nr,k.k rJ.:rn :,~ « ~S.:
£:. Common lnt-erest DJ?Wl()flffll)ffls
CA , 9?075
, ___ ,. '. ---- ,_, ... ,,,,_ ❖ ~
l
D Ch-ech ~u~m if :he corpor;;iti:m tt. Wt .'!S$OC1at1on formed to m;:_mi'.l(W ;; c::irnmon 1ntere::.t dst:"Ve-lopme:r,t under 1h<.:: 08\•1~.-St,rlmg Common lc.ts:r-r,,;;t Oe•Jelopmont AG.1 (C8.lif◊rn1a Civ1! Code s,;;-ct100 40.00. r;' ~;1~4 ·1 nr u:oder the Commc.rcv:.i .".-nd h:iustrml Common ln1ere-s: D~·ve-lop71,::,..,t Ad. (C.::li!crrn3 Ci'/11 Cc::,:, sc·::tio,;i -05-00, el cv.~q ) Tr'.,-!: corporsuc.n r,;Jst f2-c,:: S!utcmcnt by Ccmrrcn ln:ece--z,. 00vo!opmcnt Asf~ocinMn (Fcc-rn SI..C.:G) a~ r1;quir•~tJ b)t-!:;;111tc,rn1a C1v11 C..:,do socb::m:, SL0-5:or anc: 515C-:i"JJ . •· ····· ·~··· -------
Jill Weitzen MacDonald President
r«m W-9
f<1,<1.¢d'~~5)
:.W.,.,,:"i>)nlfl.U'4!•~' .N!r.m~ .. s.,-• ..,.;
Request for Taxpayer
tdentffication Number and Certification
Give F'om, to the
~er. Do not
sendtothelRS.

SOlA!IA BEACH COMMUNITY CotlNF.CTWHS ·;'01,tliMl(...,..,,.4~-~""""-~<!!!!orl>r.t=,;m»,...., O\t:11 Taxpaycrl~tmcstion Number(TI ·"· ------------~- - --- W'lteryour llN II\ rn. ~Pm!G t,o:<. Tl-"! TIN p,a'<idcd mLSI m:.tch !l'II> r,-gtwn en Ima : to lIVOJ:l I Som! """11rit¥ ~- \ b<!ckup w,th!'ddi'1!J. f61' IJ'ldM<lua.Js, ttlh is gw.1m1:1y },:;,Jr oociai ~my n.ir::W.(SS.',!J. H<>ll'f:~. !Cea c ····i,"--f ·", ,-····,.- ·i 1 I 1· '1 "1"'~f\taJi&l, zcie~l<::r,<Jr6~d,.mity,-ll'lvirdilruct,o;.'lf. lo:t'illt!, lsW,Foro1h¥ J 1 1_! -l l • -i , ~llllee, lt it ~•ouremp1oy,ar ;;!¢~<~ number (S-t.fJ. tf ~'O!.I d,o. l'IO! h.awt a rumlm. -H¢W to;-µir;, '·--·-'-··- , L . ...iJ ._. _._J... -.L-J. rm. iaw-. or
vi,o1»,.1i \!'I,) ~uMa.;"' mo."l m11" °'~ "'~ """ c,c, ~ru~o-; !"" lne ~- />lff,o ~oo wr-..w. Al.me ma M.!!l'lbo.'1' T<, Q'~ ~ F~~ii"iw ~UIOOllr,e,; on "'t>ono rtl1T.0C! lo ente,. f
r x:::;
6tljJJJ
1, Too n~ ::rn,,m o,r Um: ;,.,;i,; if< ffi'f ccrracl. ~p,1.~r 102n::di001;,in nwr.b,;r (or I .tm -,,,.;t.-,g ~" numb,.'1' !a be rai,c;,d lt, m<,J; llrY.S

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lf>=da n:>:' ttt/= f c.m W-5' tc ~~e=te,-wt.Ile f?N, vw mi!Jl,t oo ~~'b,l9cl to r,,,-,.;f;.JP w.1M01-1m9 S- Whal i:, 1::.-..:k.Jp wi1hh<llw<,;;. /:/tt .. ,.

CITY COUNCIL ACTION:
______________________________________________________________________ ______________________________________________________________________ AGENDA ITEM # C.2.

STAFF REPORT

CITY OF SOLANA BEACH
TO: Honorable Mayor and City Councilmembers
FROM: Gregory Wade, City Manager
MEETING DATE: June 14, 2023
ORIGINATING DEPT: Finance
SUBJECT: Review of the Draft Fiscal Years 2023/24 and 2024/25 Budget
BACKGROUND:

Staff is presenting the Fiscal Years (FYs) 2023/24 and 2024/25 Draft Budget (Budget) to the City Council.

This item is before the City Council for review and to provide direction in anticipation of the Final Budget’s formal adoption at the June 28, 2023 meeting.

DISCUSSION:

The Budget is summarized in the Draft Budget document (provided under a separate cover). The information contained in this document reflects the estimate of anticipated revenues for all funds, sets the spending limits for all funds, and follows the policy direction provided by the City Council. The estimates are based on current available information. The Council has the ability to modify the Budget during each of the fiscal years if and when it becomes necessary.

Staff is presenting to Council a two-year budget covering FY 2023/24 and FY 2024/25.

Staff is recommending that Council adopt the two-year budget at the June 28, 2023 Council meeting.

Staff will return to Council at mid-year and the end of each of the next two fiscal years, and on an as-needed basis, to present recommended adjustments to revenue and expenditures.

The following summarizes the highlights that have been incorporated into the Budget schedules based on Staff’s revenue estimates and expenditures for the General Fund, Special Revenue Funds, Debt Services Funds, Capital Project Funds, and Proprietary Funds.

June 14, 2023
Review of the FY 2023/24 & FY 2024/25 Draft Budget

Page 2 of 13 ends

ECONOMIC OUTLOOK
According to the UCLA Anderson Forecast, the United States calls for 1.8% GDP growth in the second quarter of 2023. For California, they expect the unemployment rate averages for 2023, 2024 and 2025 to be 4.2%, 4.4% and 3.6%, respectively. The Forecast expects the California economy will grow faster than the national economy. Among the factors buoying the state’s economy are a strong construction sector, a sufficient rainyday fund at the state government’s disposal, and an increasing demand for defense goods, labor-saving equipment and software. Real personal income is forecast to decline by 0.3% in 2023, then rise by 1.5% in 2024 and by 2.3% in 2025.

Despite higher mortgage interest rates, the continued demand for a limited housing stock, coupled with new laws permitting accessory dwelling units to be built in neighborhoods zoned for single family homes, leads to a forecast of increased homebuilding through 2025. The economists forecast 92,000 net new housing units to be permitted in 2023, growing to 152,000 permits in 2025.

MEASURE S FUNDS
On November 8, 2022, voters in the City of Solana Beach approved a local one cent (1%) sales and use tax measure with 67% support – the “Solana Beach Streets, Parks, Beaches and Services Measure” (Measure S). Based upon resident surveys prior to the approval of Measure S, these funds will be focused on maintaining local streets, storm drains and other infrastructure, maintaining parks, beaches, neighborhoods, and other public areas and to further support public safety including fire protection, paramedic services and Sheriff services.

In the interest of transparency, the City Council has directed Staff to separately account and track the use of Measure S Funds. To that end, Staff was requested to balance the budget without use of Measure S Funds. To that end, the FY 2023/24 and FY 2024/25 Budget has separated out Measure S Resources and Measure S proposed appropriations. Effectively, with the exception of Measure S administration costs and a recommended set-aside for a new Fire Truck as discussed below, this two-year Budget was prepared without relying upon Measure S funds.

GENERAL FUND
The General Fund, not including internal service funds (Risk Management, Workers Compensation, Asset Replacement, Facilities Replacement funds, Real Property Acquisition, Other Post-Employment Benefits (OPEB), and Pension Stabilization funds), is summarized in the following table with a comparison to the FY 2022/23 Mid-Year Budget:

June 14, 2023
Review of the FY 2023/24 & FY 2024/25 Draft Budget

Page 3 of 13 ends

Revenues
General Fund revenues, exclusive of Measure S Transaction Tax, are projected to decrease for FY 2023/24 by $310,849, or 1.3%, as compared to the FY 2022/23 Mid-Year Generali Fund .Summary
IF'lf 2023
Mid-Year
Gen eral 1Fu11d
Revenues. 24,733,485
Expend irtu res
Salaries 7,072,195
Benefits 3,4.25, 7.20
M arter i a Is, Supplies, Services 6,788,229
Law Enforcem ent 4,832,069
lnt ernall Servioe Ch arges 985,950
23,104,163
Revenue Ov,er/lU rullerl Expendi1tu res 1,6.29,3.22
Transfers Out
Debt Service 147,500
Oi1',• CIP 2,316,802
2,464,302
N,et Proj,ecned Suriplus/(Defic:it (83 4,980)
Be.giirmi11g IFund Balance 14,449,077
E ndi11g IFu rtd Balanoe 13,614,097
Genera I IF und - M easme S
Revenues. 750,000
Expend irtu res
M arter i a Is, Supplies, Services -
-
Re111enue Ov,er/lUruterl Expendi1t11 res 750,000
Tran1sf,ers Out
M easu re S to Asset 1R ep l1acem ent -
-
N,et Proj,eoned Suriplus/(Defic,h 750,000
Be.giinning !Fund Balance -
Endi11g IFurull Balanoe 750,000
N,et Combined Gre11e:ral Fund !Fund Ba l1rnc,e 14,364,097 FY 2024
?ropo,s•ed
24,422,6316
7,553,552
3,433,003
6,H S,43.5
4,789,738
1,]69,100
23,060,828
1,361,808
-
980,000
980,000
381.,808
13,614,097
13,99.5,90.5
4,400,000
60,000
60,000
4,340,000
733,400
733,400
3,606,600
750,000
4,3516,600
IFY292.5
Propose,d
24,.265;232
7,871,932
3,684,442
6,173,884
'5,036,475
1,354,600
24,121,333
143,899·
-
-
-
143,899•
13,995,905
1 ,139·,80
4,488,000
-
-
4,488,000
1,046,400
1,046,400
3,441,600
4,356,600
7,798,200
18,352,50.5 21,938,004
June 14, 2023
Review of the FY 2023/24 & FY 2024/25 Draft Budget

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Budget. The primary increases are in Property Tax, Transient Occupancy Tax (TOT), and Fines & Penalties revenues offset by a decrease in Interfund Transfers In which included $1.6 million of American Rescue Plan Act (ARPA) funds in both FY 2021/22 and FY 2022/23.

As discussed above, Measure S Transaction Tax revenue has been separated out for comparability and tracking purposes. The City anticipates receiving $750,000 in the last quarter of FY2023 which is the first quarter of collection. The City is projected to receive $4.4 million of Measure S funds in FY2024.

Internal Service Fund revenue exclusive of the Pension Rate Stabilization Trust Fund (Pension Trust) is projected to increase for FY 2023/24 by $430,402, or 17.1%, as compared to the FY 2022/23 Mid-Year Budget. The main reason for this increase is the transfers associated with the rising cost of liability and worker’s compensation insurance, which are increasing by an estimated 30% and 13.6%, respectively. The City does not budget for the Pension Trust fund, but rather bases the annual contribution on the prior fiscal year end actual results. Staff then presents this information to the City Council in the fall for a recommendation for funding of the Pension Trust.

The Budget document provides amounts proposed by revenue category for the General Fund and this information can be found on pages 1 through 5 of the Budget. The following table provides a summarized version of the revenue categories for the projected General Fund Revenue with a comparison to the FY 2022/23 Mid-Year Budget amounts:

Property Tax:

In estimating property tax revenues for the FY 2023/24 Budget, Staff reviewed historical property tax revenue collection rates, change of ownership data, and the increase in assessed valuation for the fiscal year as allowed by Proposition 13. In California, as required by Proposition 13, the assessed value of existing properties is only allowed to grow by either the California Consumer Price Index or 2 percent, whichever is lower. In December, the State Board of Equalization announced that the inflation rate for the 2023 year was 7.274 percent which will result in the assessed value of existing properties increasing 1.02 percent as required by California law.

Using this information, Staff is proposing property tax revenues to be budgeted for FY 2023/24 at $9,918,200, a $268,200 or 2.8% increase over the FY 2022/23 Mid-Year Budget. This percentage increase is being used since, in addition to the 1.02 percent

RESOURCES - GENERAL FUND
Taxes
Taxes - Measure S
licenses & Perm its
Fines and Forfeitures
Rev-Use of Money & Property
Intergovernmental Revenue
Current Services Charges
other Revenue
lntertund Transfers In
General Fund Sub-Total
2019-20
Actual
14,646,097
337,922
359,703
500,445
2,033,270
1,111 ,932
897,753
19,887,122
2020-2 1
Actual
15,688,550
52 1,628
244,331
(1,410)
2,155,848
1,006,035
803,566
20,418,547
2021-22
Act ual
17,755,642
685,175
261,932
(218,923)
2,152,596
1,043,518
732,489
1,590 ,343
24 ,002,773
2022-23 2022-23 Mid
Adopted Year Budget
Budget
16,464,000 17,947 ,400
750,000
458,000 853,000
436,500 281,500
252,000 312,000
2,254,300 2,338,500
799,000 856,500
543,300 553,300
941,285 1,591,285
22,148,385 25 ,483 ,485
2023-24 2024-25
Proposed Proposed
Budget Budget
18,177,310 18,448,515
4,400,000 4,488,000
614,750 622,350
320,200 320,200
325,475 325,475
2,199,850 2,279,850
829,000 829,000
1,372,603 1,439,842
583,448
28,822,636 28,753,232
June 14, 2023
Review of the FY 2023/24 & FY 2024/25 Draft Budget

Page 5 of 13 ends

increase that is expected as allowed by Proposition 13, the City anticipates assessed valuations to increase due to properties being sold, remodeled, or newly constructed and, therefore, reassessed.

For the FY 2024/25 Budget, Staff is proposing a 1.0% increase as compared to the draft FY 2023/24 budget, for a total of $10,017,382 in property tax revenue.

Sales Tax:

For FY 2023/24, the City’s Sales Tax consultant, Hinderliter, de Llamas & Associates (HdL) projects Sales Tax revenue to be $4,498,000, however, the City is budgeting a more conservative projection of $4,400,000, a decrease of $96,000 or 2.1%, under the FY 2022/23 Mid-Year Budget. The projected decrease in revenue is due to a potential slowdown in consumer spending activity due to higher interest rates and possible negative impact of the increased sales tax rate. Staff will analyze sales tax receipts at mid-year and adjust these estimates if the results are more positive than anticipated. In FY 2024/25, Sales Tax revenues are forecast to increase by $88,000 or 2.0%.

Transient Occupancy Tax (TOT):

TOT revenue from the City’s hotels and short-term vacation rentals is estimated at $1,900,360 for FY 2023/24, a $100,360 or 5.6% increase. For the FY 2024/25 budget, a total of $1,954,383 is being budgeted, resulting in an increase of $54,023 or 2.8% over FY 2023/24. The increases are primarily attributed to continuing improvement hotel occupancy rates and in the collection of short-term vacation rental transient occupancy tax.

Fines and Penalties
The projected budget for Fines and Penalties in FY 2023-24, which includes CVC fines, red light camera citations, and parking citations, is $320,200, an increase of $38,700 or

13.7% over the current FY 2022/23 budget. The FY 2024/25 Fines and Penalties is also being budgeted at $320,200.

Intergovernmental Revenues
Motor Vehicle-in Lieu revenues are expected to increase by 3.4% or $70,000 for a total projected revenue of $2,100,000 in FY 2023/24 and by an additional 3.8% to $2,180,000 in FY 2024/25.

Service Charge Revenues
Service Charge revenues are being decreased in FY 2023/24 by 3.2% down to a total of $829,000 and then held steady at that same amount for FY 2024/25 to account for a leveling off of activity in plan check fees, engineering fees, and fire review fees.

Other Revenues
Other revenue category is projected to increase by $819,303 in FY 2023-24 mainly due June 14, 2023
Review of the FY 2023/24 & FY 2024/25 Draft Budget

Page 6 of 13 ends

to an increase in Administrative Service Charges to other funds. This category tends to fluctuate year-to-year as one-time revenues are recognized. In FY 2024/25, this revenue category is expected to increase by $67,239 or 5.4%.

Expenditures
The following table provides a summarized version of the expenditure categories for the projected General Fund Expenditures with a comparison to the FY 2022/23 Mid-Year Budget amounts:

Salaries and Benefits:

Personnel costs are expected to increase $488,640 in the draft FY 2023/24 General Fund Budget as compared to the FY 2022/23 Amended General Fund Budget. This increase is primarily due to updating salary and benefit costs from the implementation of Memoranda of Understanding (MOU) with employee groups. Other factors include the addition of one full-time Junior Planner in Community Development, an increase of approved work hours for two Senior Lifeguards in Marine Safety, and certain salary increases based on performance during annual reviews.

The breakdown of costs associated with these increases for each of the next two fiscal years is as follows:

FY 2023/24
• The first year of anticipated MOUs with the City’s Miscellaneous and Marine Safety employee groups were estimated in the FY 2023/24 Draft Budget at a total of $269,899. This amount also includes salary and benefit increases provided to nonrepresented employees based on the estimated increases provided to Miscellaneous represented employees.
• Addition of Junior Planner at a cost of $89,644 which includes salary and benefit amounts.
• Additional 1,000 hours split between 2 Senior Lifeguards at a cost of $33,519 which amount includes salary and benefit amounts.

APf'ROPiRIATIIONS - GENEIRAl FUND
Gene Government
Commun· Oe~elop en!
IF'Ul:ilic Safety
IF'Ul:ilic W s
Commun·· Services
Trans'ers Ou! - S- .s Tax Measwe S
Trans·ers Ou! - CIP
General Fund Sub-Total
21),19-20
Actual
3,l'U , 6
1,5{!!3,3{12
10; . 4 ,163
2,; ,734
734,Q20
20'20-211
AcfUtall
3,7•QBJI 5
1,448.088,
1 ,83.2.411
2 ,17 1,690
639.715
'20211-2:2
Actual
4 .41:112 ,l:llH
\1.3 -2 ,7
Ul,B9(~.8127
2 ,58-2 ,3.92
7 91,271
W2'.2a23, 2022:-23 !M id
Adopted Year Budsijet
1ll111d ~I
4 08,390

1.527.4 1

11.656,.085

2.706,,8
768,535

5.453,366

1.806,,756
U .61 91,549

3.38 1,384
843,11 0
2023-24 211124-25
Proposed Proposed
Budget Blud~t
4,864,601
1,Qo!!,732
12,0 ,8 88
3,3.29,581
86 7,026
793,400
.B , DO
2 ,834,228
-, 102,745
1,926,287
\12,684, □
3,533,264
8 4,637
1,046,400
June 14, 2023
Review of the FY 2023/24 & FY 2024/25 Draft Budget

Page 7 of 13 ends

• The remaining difference is due to reallocation of Staff between budget units and funds, promotions, reclassification of positions, and related salary increases.

Personnel costs are expected to increase another $569,819 in FY 2024/25 General Fund Budget. This increase is mainly due to the following:

FY 2024/25
• The second year of the anticipated MOUs with the Miscellaneous and Marine Safety groups was included in the FY 2024/25 draft budget for $281,971. This amount also includes salary and benefit increases provided to non-represented employees based on the estimated increases provided to Miscellaneous represented employees.
• Addition of Junior Planner $99,628. This amount includes salary and benefit amounts.
• Additional 1,000 hours split between 2 Senior Lifeguards $33,519. This amount includes salary and benefit amounts.
• The remaining difference is due to reallocation of Staff between budget units and funds, promotions, reclassification of positions, and related salary increases.

Material, Supplies, and Services:

As noted above, to maintain transparency around the use of Measure S Funds, Staff was requested to balance the Budget without use of Measure S Funds. To that end, this Budget has separated out Measure S Resources and Measure S requested appropriations. Departments were requested to keep their FY 2023/24 budget requests for a given line-item consistent with their previous fiscal year’s budget. If increases were needed, departments were asked to provide justification for the additional funds.

For FY 2023/24, $6,175,435 is proposed for material, supplies and services, a decrease of $612,794 or 9% as compared to the FY 2022/23 amended budget amount of $6,788,229. In FY 2024/25, a further reduction of $1,551 is proposed to be budgeted bringing the total budget amount down to $6,173,884.

The decrease in this category for FY 2023/24 is primarily due to decreases in professional services contracts in both the Building Services Department and in Engineering. This is due to an anticipated slow-down in permit activity. The other major difference is the fact that, as previously noted, we do not budget for PARS Pension Trust contributions until the prior Fiscal Year budget results are known. At that point, if there is a surplus, the City Council determines the amount of any transfer to the PARS Pension Trust Fund.

Measure S Transaction Use Tax revenue is projected to be $4,400,000 in FY2023/24 and $4,488,000 in FY 2024/25. Staff has proposed to use Measure S funds for costs associated specifically with outside agency and consultant services for the administration and auditing of Measure S Transaction Use Tax. In addition, the Fire Department has requested the City begin setting aside funds for the future replacement of fire vehicles.

June 14, 2023
Review of the FY 2023/24 & FY 2024/25 Draft Budget

Page 8 of 13 ends

Initially, this will include a new Fire Truck and then a new Fire Engine. Per the surveys conducted around Measure S, because public safety services were identified as a designated purpose for use of this funding, Staff is proposing that Measure S funds be set aside in the Vehicle Replacement Fund for this purpose.

Law Enforcement Services
The Sheriff’s contract will increase to $4,934,738, a 1% or $48,859 increase as compared to the contract for FY 2022/23 of $4,885,879. The City is allocating $145,000 from the Community Oriented Policing (COPS) grant to help fund law enforcement services. Staff included a 5% increase in the FY 2024/25 draft budget as a place holder for the new Sheriff’s contract.

Internal Service Charges
Internal Service Fund contributions from the General Fund total $1,614,800 in FY 2023/24. This is an expenditure increase of $183,180 as compared to the current fiscal year. The increase is due to a combination of an increase of $331,500 in Liability and Worker’s Compensation Insurance costs offset by a $195,820 decrease in OPEB Liability costs. The reduction in OPEB Liability costs in the General Fund is due to allocating the costs to other funds based on their proportionate share of salaries. General Fund contributions are budgeted to increase by $185,500 in FY 2024/25 to a total of $1,800,300.

General Fund internal service charge contributions are summarized on the following table:

Transfers Out:

General Fund Transfers Out are being budgeted to decrease $1,484,302 to a total of $980,000 in FY 2023/24. The transfer out is $980,000 of General Fund CIP. In addition, Staff has a proposed transfer out of $733,400 from the Measure S Transaction Use Tax Fund in FY 2023/24 to set aside funds for the future replacement of a Fire Truck. This is projected to be the first of 3 transfers to the Vehicle Replacement Fund for this purpose.

In FY 2024/25, Staff has a proposed transfer out of $733,400 from the Measure S Transaction Use Tax Fund to continuing setting aside funds for future replacement of the Cl.aims Liability Charges
Worke r's Compe nsat ion Charges
Asset Replaceme11 Charges
700St eve ns

PARSOPEB
$
$
FY2023
M id~Y,ear
270,900
373,200
65,000
445,700
276,820
1,431,620
$
$
FY2024
J>roposed
s21,,~oo
454,000
112,500
445, 700
81,000
1,614,800
$
$
FY2025
J>roposed
648,100
49•91
,700

12.2,500
445,700
,84, 300
1,800, 300
June 14, 2023
Review of the FY 2023/24 & FY 2024/25 Draft Budget

Page 9 of 13 ends

Fire Truck with an additional amount of $313,000 for future replacement of a Fire Engine.

The estimated total cost for the new Fire Truck is $2.2 million and the estimated cost of a new Fire Engine is $1.25 million. The Fire Department has requested to begin building up this reserve in FY 2024/25.

Fund Balance:

The General Fund Draft Budget projects a surplus of $3,988,408 for FY 2023/24 and $3,585,499 for FY 2024/25 using the assumptions detailed above which is inclusive of Measure S revenue. If the Measure S Transaction Use Tax Fund is excluded, the surplus is projected to be $321,808 for FY 2023/24 and $143,899 for FY 2024/25.

The estimated reserve balances on June 30, 2024 and June 30, 2025 for the General Fund are estimated to be $18,352,505 and $21,938,004, respectively. If Measure S is excluded, the estimated reserve balances on June 30, 2024 and June 30, 2025 for the General Fund are estimated to be $13,935,905 and $14,079,804, respectively.

INTERNAL SERVICE FUNDS
The internal service funds for Self-Insurance, Worker’s Compensation, Asset Replacement, Facilities Replacement, Real Property Acquisition, OPEB, and Pension Stabilization have total revenue estimated to be $2,953,100 and total expenditures of $2,464,537 for FY 2023/24. For FY 2024/25, estimated total revenues are $3,491,100 and estimated total expenditures are $2,312,481. The ending fund balances of the Internal Service Funds at the end of FY 2023/24 are projected to total $6,748,224, and $7,918,843 at June 30, 2025.

SPECIAL REVENUE FUNDS
The Special Revenue Funds include some of the following funds:
• Gas Tax
• Special Districts (MIDS, Highway 101, CRT and Street Lighting) • TransNet Funds
• Fire Mitigation Fees
• SB 1
• Coastal/Visitors TOT
• COPS
• Miscellaneous Grants
• Housing
For FY 2023/24, total revenue for the Special Revenue Funds is estimated to be $4,357,536 and the total expenditures are estimated to be $4,493,110 with total reserves for the Special Revenue Funds estimated to be $11,022,251 on June 30, 2024 (pages 6 and 8 of Attachment 1).

For FY 2024/25, total revenue for the Special Revenue Funds is estimated to be $4,081,768 and the total expenditures are estimated to be $4,400,039 with total reserves June 14, 2023
Review of the FY 2023/24 & FY 2024/25 Draft Budget

Page 10 of 13 ends

for the Special Revenue Funds estimated to be $10,744,557 on June 30, 2025 (pages 6 and 8 of Attachment 1).

DEBT SERVICE FUNDS
The Debt Service Funds, which are summarized on pages 6 and 8 of Attachment 1, include the following funds:
• Public Facilities
• Capital Leases
The Public Facilities Fund Debt Service was paid off in full during FY2023. For FY 2023/24, the total revenue for the Capital Leases Debt Service Fund is estimated at $70,375 and the total expenditures are estimated to match at $70,375 with total reserves for the Debt Service Funds estimated to be $25,859 on June 30, 2024.

For FY 2024/25, the total revenue for the Debt Service Funds is estimated at $70,375 and the total expenditures are also estimated to be $70,375 with total reserves for the Debt Service Funds estimated to be $25,859 on June 30, 2025.

CAPITAL PROJECT FUNDS
The Capital Project Funds, which are summarized on pages 9 through 11 of Attachment 1 include the following funds:
• T.O.T. Sand Replenishment
• Park Development Impact Fee (PDIF)
• Transportation Impact Fee (TIF)
• Public Use Impact Fee (PUFIF)
• City Capital Improvement Program (CIP) Fund (funded by the General Fund) • Assessment Districts
For FY 2023/24, the total revenue for the Capital Projects Funds is estimated at $1,680,612 and the total expenditures are estimated to be $4,104,600. The total reserves for the Capital Project Funds are estimated to be $2,177,117 on June 30, 2024.

For FY 2024/25, the total revenue for the Capital Projects Funds is estimated at $711,417 and the total expenditures are estimated to be $670,000. The total reserves for the Capital Project Funds are estimated to be $2,217,694 on June 30, 2025.

Though in some years expenditures may exceed revenues, reserves in the Capital Project Funds were established and maintained and are available to pay for these types of one-time project costs.

Capital Improvement Program (CIP)
The expenditure appropriations for FY 2023/24 are $4,104,600 for all funds including $1,980,000 of General Fund expenditures. For FY 2024/25, the expenditure June 14, 2023
Review of the FY 2023/24 & FY 2024/25 Draft Budget

Page 11 of 13 ends

appropriations are $670,000 for all funds including $480,000 of General Fund expenditures. A summary of the CIP Program can be found on page 9 of Attachment 1.

Note that, although it is anticipated that Measure S revenues could be used to fund several of the City’s capital improvement projects, Staff has not yet included Measure S as a funding source in the CIP.

PROPRIETARY FUNDS
The City’s proprietary funds are the Sanitation Fund and Solana Energy Alliance (SEA) fund.

The total revenue for the Sanitation Fund is estimated at $5,868,069 for FY 2023/24 and $5,856,685 for FY 2024/25. Total expenses, including capital projects, are estimated to be $6,693,133 for FY 2023/24 and $7,235,946 for FY 2024/25. The total reserves for the Sanitation Fund are estimated to be $49,551,148 on June 30, 2024, and $48,171,887 on June 30, 2025. It should be noted that the majority of the Sanitation fund balance (Reserves) is the City’s investment in the San Elijo Joint Powers Authority.

Although SEA has transitioned all customers to the Clean Energy Alliance, the fund does expect some residual activity over the next two fiscal years for the cost of a close-out audit and returning unspent funds to the City’s General Fund. There is no revenue projected for the SEA Fund. Total expenses (including reimbursement to the City’s General Fund) are estimated to be $583,448 for FY 2023/24. The fund is anticipated to be closed-out by the end of FY 2023/24.

SUCCESSOR AGENCY
On June 29, 2011, California Governor Jerry Brown signed AB1X26 to dissolve all redevelopment agencies within the State of California. All agencies were subsequently dissolved as of February 1, 2012, and a Successor Agency was designated to complete the work of the Solana Beach Redevelopment Agency (RDA) and satisfy its financial obligations.

Recognized Obligation Payment Schedules (ROPS) are now prepared by the Successor Agency annually which then must be approved by the Countywide Oversight Board, the County of San Diego and the State of California. The ROPS identify financial commitments of the former RDA and include $45,728 in Successor Agency administrative costs in FY2023/24 and $47,534 in FY2024/25. RDA bond debt service is $200,803 in FY 2023/24 and $200,979 in FY 2024/25. These costs are paid from semi-annual tax increment revenue received by the Successor Agency through the Redevelopment Property Tax Trust Fund (RPTTF).

The budget for the Successor Agency presented in the draft Budget is based on the ROPS submitted to the State of California.

June 14, 2023
Review of the FY 2023/24 & FY 2024/25 Draft Budget

Page 12 of 13 ends

Transfers In/Transfers Out
The total, General Fund Transfers In are $583,448 for FY 2023/24 and there are no Transfers In projected for FY 2024/25. General Fund Transfers Out are $1,773,400 for FY 2023/24 and $1,046,400 for FY2024/25.

Total Budget
The total revenue for all Funds for the draft FY 2023/24 Budget is estimated at $44,020,513 and the total expenditures are estimated to be $43,544,370. The total reserves for all City funds are estimated to be $82,437,276 on June 30, 2024.

The total revenue for the draft FY 2024/25 Budget is estimated at $43,235,417 and the total expenditures are estimated to be $40,160,087. The total reserves for all City funds are estimated to be $85,511,765 on June 30, 2025. This is a summary by Fund Type. A more detailed table can be found on page 6 of Attachment 1.

CEQA COMPLIANCE STATEMENT:

Not a project as defined by CEQA
FISCAL IMPACT:

The fiscal impacts have been detailed in the Discussion section of this Staff Report.

Alli Fill nds Summary
IFY2023
Mid-Vear
R-esolllrres
Operat,il"ilg IB111dget 34,058,979
capital IB1.1dget 4,051,753
Ente;rprise IB111dget 6,034,000
Tmst IFund s IB111dget 26,2,900
Tohi ll Rlesou:rres 44,407,632
Appmpri ations
Operat,il"ilg IB111dget 33,639,097
capital IB111dget 4,986,523
Ente;rprise IB111dget 5,8n,128
Tmst IFundcS IB111dget 328,101
lorall A,ippropr1ia:tkms 44,825,849
et Change in Fiund BalHoe (418,2.17}
Beginning Fiulld Balanoe 82,379,347
Pir,0jecli:ed Endililg IFund IBalla11c:e 81,961,132
FY2024
Prnpooed
36,203,647
1,680,612
'5,868,096
268,158
44,020,'SB,
31,862,250
4,104,600
7,276,581
300,939
43,544,370
476,144
81,96],132
82,437,276
FY2)0,2.5
Pmposed
36,396,475

71.1,4 17
5,856,685
270,840
43,2:35,417
3 ] ,950,628
670,000
7,235,946
303,513
40,160,087
3,075,33{)
82,437,276
85,Slll,765
June 14, 2023
Review of the FY 2023/24 & FY 2024/25 Draft Budget

Page 13 of 13 ends

WORK PLAN:

One of the Four Strategic Priorities of the Work Plan is to maintain Fiscal Sustainability.

The stated Objective is to maintain a balanced operating budget and healthy capital improvement plan while providing outstanding customer service levels that maintain community character to the highest degree possible; and to maintain a threshold of sustainability on a three-year forecast basis, with a goal of keeping the point of revenue and expenditure lines crossing at least three years out. Several items throughout the FY 2023/24 Work Plan are addressed with this Draft Budget and the overall objective is being met.

OPTIONS:
• Provide direction to Staff for the formulation of the FY 2023/24 and FY 2024/25 Draft Budget for adoption on June 28, 2023.
• Request modification to the draft Budget and/or request additional information from Staff.

DEPARTMENT RECOMMENDATION:

Staff recommends that the City Council review the FY 2023/24 and FY 2024/25 draft Budget and provide Staff with direction to formulate the final Budget for adoption on June 28, 2023.

CITY MANAGER’S RECOMMENDATION:

Approve department recommendation.
________________________________
Gregory Wade, City Manager
Attachments:

1. FY24 & FY25 Draft Budget

CITY OF SOLANA BEACH

DRAFT BUDGET
FY 2023-24
&
FY 2024-25

TABLE OF CONTENTS
Budget Tables
FY2023-24 & FY2024-25 Summary of General Fund Resources and Appropriations...............1 Expanded Version of General Fund............................................................................................2 General Fund - Measure S........................................................................................................5 All Funds Summary of Expenditures and Appropriations..........................................................6 All Funds Summary of Fund Balances........................................................................................8 5-Year Capital Improvement Plan..............................................................................................9 FY2023-24 Capital Improvement Plan by Funding Source ......................................................10 FY2024-25 Capital Improvement Plan by Funding Source ..………….......…............................11

RESOURCES - GENERAL FUND
Taxes 15,688,550 14,646,097 17,755,642 16,464,000 17,947,400 18,177,310 18,448,515 Taxes - Measure S - - - - 750,000 4,400,000 4,488,000
Licenses & Permits 337,922 521,628 685,175 458,000 853,000 614,750 622,350 Fines and Forfeitures 359,703 244,331 261,932 436,500 281,500 320,200 320,200 Rev-Use of Money & Property 500,445 (1,410) (218,923) 252,000 312,000 325,475 325,475 Intergovernmental Revenue 2,033,270 2,155,848 2,152,596 2,254,300 2,338,500 2,199,850 2,279,850 Current Services Charges 1,111,932 1,006,035 1,043,518 799,000 856,500 829,000 829,000 Other Revenue 897,753 803,566 732,489 543,300 553,300 1,372,603 1,439,842 Interfund Transfers In - - 1,590,343 941,285 1,591,285 583,448 - General Fund Sub-Total 20,418,547 19,887,122 24,002,773 22,148,385 25,483,485 28,753,232 28,822,636

APPROPRIATIONS - GENERAL FUND
General Government 3,798,945 3,610,006 4,462,691 4,208,390 5,453,365 4,854,601 5,102,745 Community Development 1,599,392 1,448,088 1,342,740 1,527,410 1,806,755 1,958,732 1,926,287 Public Safety 10,832,411 10,444,163 10,893,827 11,656,085 11,619,549 12,684,400 12,050,888 Public Works 2,402,734 2,171,690 2,582,392 2,706,840 3,381,384 3,329,581 3,533,264 Community Services 734,920 639,715 749,271 768,535 843,110 867,026 874,637 Transfers Out - Sales Tax Measure S - - - - - 793,400 1,046,400 Transfers Out - CIP 497,515 151,100 1,165,740 482,500 2,464,302 980,000 - General Fund Sub-Total 19,041,950 19,288,730 21,196,661 21,349,760 25,568,465 25,167,733 24,834,228 NET CHANGE IN GENERAL FUND BALANCE 598,391 1,376,597 2,806,112 798,625 (84,980) 3,988,408 3,585,499

RESOURCES - INTERNAL SERVICE FUNDS
Risk Management Insurance 493,044 135,829 354,727 360,200 360,200 710,500 880,200 Workers' Compensation Insurance 579,927 754,234 513,336 406,900 406,900 507,350 557,750 Asset Replacement 707,560 455,696 9,935 93,000 93,000 885,300 1,208,300 Facilities Replacement 176,618 7,018 (22,198) 10,000 10,000 10,500 10,500 PERS Side Fund - - - - - - -
Real Property Acquisition 367,860 513,314 502,803 445,700 445,700 445,700 445,700 OPEB Obligation 377,999 389,000 318,000 322,000 322,000 315,000 309,900 Pension Stabilization 349,051 557,866 (8,380) 75,000 884,898 78,750 78,750 Internal Service Fund-Sub-Total 3,052,060 2,812,956 1,668,223 1,712,800 2,522,698 2,953,100 3,491,100

APPROPRIATIONS - INTERNAL SERVICE FUNDS
Risk Management Insurance 361,579 440,985 486,928 532,950 644,744 847,153 944,006 Workers' Compensation Insurance 581,175 597,225 476,236 509,345 544,639 664,338 727,740 Asset Replacement 411,274 659,021 446,529 73,900 324,270 197,150 176,350 Facilities Replacement 100,588 96,480 736 25,600 99,600 375,600 100,600 PERS Side Fund - - - - - - -
Real Property Acquisition - - - 46,300 46,300 35,196 23,785 OPEB Obligation 365,130 384,184 314,129 322,000 322,000 315,100 310,000 Pension Stabilization 11,879 17,195 18,503 19,000 19,000 30,000 30,000 Internal Services Fund Sub-Total 1,831,625 2,099,346 1,838,806 1,529,095 2,000,553 2,464,537 2,312,481 NET CHANGE IN INTERNAL SERVICE FUNDS 713,610 1,220,434 (170,582) 183,705 522,145 488,563 1,178,619 TOTAL NET CHANGE IN FUND BALANCE 2,090,206 1,818,825 2,635,530 982,330 437,165 4,476,971 4,764,118 Beginning Fund Balance 13,634,030 15,452,856 17,543,062 20,178,591 20,178,591 20,615,756 25,092,727 PROJECTED ENDING FUND BALANCE 17,543,062 15,452,856 20,178,591 21,160,921 20,615,756 25,092,727 29,856,846 2023-24
Proposed
Budget
2024-25
Proposed
Budget

CITY OF SOLANA BEACH

SUMMARY OF GENERAL FUND RESOURCES & APPROPRIATIONS
FY 2023-24 & FY 2024-25
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23 MidYear Budget
1 GENERAL FUND RESOURCES
Tax Revenues
Property Taxes - Current 8,261,801 8,673,367 9,067,724 9,205,000 9,620,000 9,898,000 9,996,980 Property Taxes - Delinquent 38,329 74,903 63,710 30,000 30,000 20,200 20,402 Total Property Taxes 8,300,130 8,748,270 9,131,434 9,235,000 9,650,000 9,918,200 10,017,382 Sales and Use Tax 3,291,805 3,689,566 4,413,265 3,707,600 4,496,000 4,400,000 4,488,000 Sales and Use Tax - Measure S - - - - 750,000 4,400,000 4,488,000 Transient Occupancy Tax - Hotels 772,151 548,569 1,084,932 1,050,000 1,050,000 1,099,560 1,121,551 TOT - Short-term Vacation Rentals 348,513 572,320 895,971 485,000 750,000 800,800 832,832 Franchise Fees 751,323 789,364 873,792 780,000 780,000 785,000 795,000 Property Transfer Tax 179,635 313,046 340,395 210,000 225,000 170,000 185,000 Street Sweeping 46,701 48,149 48,813 51,100 51,100 50,750 50,750 Hazardous Household Waste 31,134 32,099 32,542 30,300 30,300 33,000 33,000 Fire Benefit Fees 452,289 465,769 462,669 450,000 450,000 455,000 460,000 Solid Waste Fee NPDES 255,209 250,467 259,222 260,000 260,000 260,000 260,000 RDA Pass Thru Payments 217,207 230,931 212,607 205,000 205,000 205,000 205,000 Total Taxes and Fees Revenues 14,646,097 15,688,550 17,755,642 16,464,000 18,697,400 22,577,310 22,936,515 Licenses and Permits
Business Registration 60,588 56,753 231,375 125,000 225,000 250,000 255,000 Building/Plumbing/Electrical/ Permits 257,932 437,876 423,261 310,000 605,000 332,000 332,000 Animal Licenses - - - - - - -
Other Special Permits 19,402 26,999 30,540 23,000 23,000 32,750 35,350 Total Licenses and Permits 337,922 521,628 685,175 458,000 853,000 614,750 622,350 Fines and Penalties
CVC Fines 116,067 84,128 60,184 125,000 75,000 65,000 65,000 Admin Citations 2,974 16,654 10,274 3,500 3,500 20,000 20,000 Parking Citations 68,095 26,302 93,295 105,000 75,000 110,000 110,000 Red Light Citations 171,967 117,047 98,179 200,000 125,000 125,000 125,000 False Alarm Fines 600 200 - 3,000 3,000 200 200
Total Fines and Penalties 359,703 244,331 261,932 436,500 281,500 320,200 320,200 Use of Money and Property
Investment Interest Earnings 416,212 (52,485) (287,764) 178,000 238,000 249,900 249,900 Sale of Personal Property 7,903 - - - - - -
Property Rental 76,330 51,075 68,842 74,000 74,000 75,575 75,575 Total Use of Money and Property 500,445 (218,923) (1,410) 252,000 312,000 325,475 325,475 Intergovernmental Revenues
Motor Vehicle in-Lieu 1,742,811 1,826,819 1,897,370 1,945,800 2,030,000 2,100,000 2,180,000 State Homeowners Exemption (HOE) 52,020 50,293 49,251 52,000 52,000 49,000 49,000 Off Track Betting (OTB) 8,712 3,627 11,174 25,000 25,000 11,000 11,000 SB 90 - - - - - - -
Fire Revenue from Other Agencies 206,104 198,787 153,001 207,500 207,500 17,350 17,350 Miscellaneous 23,622 76,322 41,799 24,000 24,000 22,500 22,500 Total Intergovernmental Revenues 2,155,848 2,033,270 2,152,596 2,254,300 2,338,500 2,199,850 2,279,850 Service Charges
Planning and Zoning 240,794 208,082 373,092 157,500 215,000 241,000 241,000 Building/Plan Check Fees 533,148 352,255 212,882 320,000 320,000 320,000 320,000 Public Facilities Fees 69,659 180,700 204,482 65,000 65,000 70,000 70,000 Engineering Fees 238,330 228,564 215,030 217,000 217,000 162,000 162,000 Fire Plan Check Fees 29,795 27,992 37,701 36,500 36,500 33,000 33,000 Park Fees - 5,185 - - - - -
Miscellaneous 205 3,257 333 3,000 3,000 3,000 3,000
Total Service Charges 1,111,932 1,006,035 1,043,518 799,000 856,500 829,000 829,000

CITY OF SOLANA BEACH

GENERAL FUND RESOURCES & APPROPRIATIONS
FY 2023-24 & FY 2024-25
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23 MidYear Budget
2023-24
Proposed
Budget
2024-25
Proposed
Budget
2 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23 MidYear Budget
2023-24
Proposed
Budget
2024-25
Proposed
Budget
Other Revenues
Community Grants/Contributions 35,000 30,000 15,000 30,000 40,000 20,000 20,000 Miscellaneous Revenues 192,432 276,966 232,489 20,000 20,000 179,136 188,875 Administration Charges 670,321 496,600 485,000 493,300 493,300 1,173,467 1,230,967 Total Other Revenues 897,753 803,566 732,489 543,300 553,300 1,372,603 1,439,842 Transfers In
General Fund Transfers In - - 1,590,343 941,285 1,591,285 583,448 - Total Transfers In - - 1,590,343 941,285 1,591,285 583,448 - Subtotal General Fund 19,887,122 20,418,547 24,002,773 22,148,385 25,483,485 28,822,636 28,753,232 Risk Management Insurance
Investment Interest Earnings 28,254 (7,171) (11,951) 10,000 10,000 10,500 10,500 Miscellaneous Revenues - - 3,328 - - - -
Departmental Charges 464,790 143,000 363,350 350,200 350,200 700,000 869,700 Total Risk Management 493,044 135,829 354,727 360,200 360,200 710,500 880,200 Workers' Compensation Insurance
Investment Interest Earnings 10,891 11,273 (17,016) 7,000 7,000 7,350 7,350 Miscellaneous Revenues 147,246 200,261 65,801 - - - -
Departmental Charges 421,790 542,700 464,550 399,900 399,900 500,000 550,400 Total Worker's Compensation 579,927 754,234 513,336 406,900 406,900 507,350 557,750 Asset Replacement
Investment Interest Earnings 94,217 19,722 (68,282) 28,000 28,000 29,400 29,400 Technology Fee 16,993 11,874 13,217 - - 10,000 10,000
Miscellaneous Revenues - - - - - - -
Departmental Charges 397,100 424,100 65,000 65,000 65,000 112,500 122,500 Transfers In 199,250 - - - - 733,400 1,046,400
Total Asset Replacement 707,560 455,696 9,935 93,000 93,000 885,300 1,208,300 Facilities Replacement
Investment Interest Earnings 26,618 7,018 (22,198) 10,000 10,000 10,500 10,500 Departmental Charges 150,000 - - - - - -
Total Facilities Replacement 176,618 7,018 (22,198) 10,000 10,000 10,500 10,500 PERS Side Fund
Departmental Charges - - - - - - -
Total PERS Side Fund - - - - - - -
Real Property Acquisition
Departmental Charges 513,314 367,860 502,803 445,700 445,700 445,700 445,700 Total Real Property Acquisition 367,860 513,314 502,803 445,700 445,700 445,700 445,700 OPEB Obligation
Departmental Charges 389,000 378,000 318,000 322,000 322,000 315,000 309,900 Transfers In - - - - - - -
Total OPEB Obligation 377,999 389,000 318,000 322,000 322,000 315,000 309,900 Pension Stabilization
Investment Interest Earnings 65,125 557,866 (493,455) 75,000 75,000 78,750 78,750 Departmental Charges 283,926 - 485,075 - 809,898 - -
Total Pension Stabilization 349,051 557,866 (8,380) 75,000 884,898 78,750 78,750 TOTAL GENERAL FUND RESOURCES 23,231,503 22,939,181 25,670,996 23,861,185 28,006,183 31,775,736 32,244,332

GENERAL FUND APPROPRIATIONS
General Government
City Council 329,397 338,198 351,113 351,455 371,455 350,567 356,687 City Clerk 441,871 597,330 525,612 574,030 621,625 623,393 705,028 City Manager 418,690 500,675 515,963 540,945 596,230 672,682 695,242 City Attorney 348,069 274,061 435,367 479,310 515,315 533,453 534,995 Finance 1,450,156 1,397,216 1,853,970 1,388,105 2,256,190 1,254,444 1,350,795 Support Services 24,930 28,216 34,770 44,380 44,380 39,614 41,784 Human Resources 220,052 242,945 278,908 413,055 424,870 660,473 679,485 Information Services 376,841 420,305 466,988 417,110 623,300 719,975 738,729 Total General Government 3,798,945 3,610,006 4,462,691 4,208,390 5,453,365 4,854,601 5,102,745 3 2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23 MidYear Budget
2023-24
Proposed
Budget
2024-25
Proposed
Budget
Community Development
Planning 714,712 798,376 710,707 804,115 860,085 1,112,768 1,072,238 Building Services 593,849 543,865 469,974 449,715 690,865 536,681 548,454 Code & Parking Enforcement 207,167 189,511 162,058 273,580 255,805 309,283 305,595 Total Community Development 1,448,088 1,599,392 1,342,740 1,527,410 1,806,755 1,958,732 1,926,287 Public Safety
Law Enforcement 4,322,787 4,474,921 4,620,603 4,881,005 4,832,069 4,789,738 5,036,475 Fire Department 5,077,206 5,193,576 5,075,041 5,641,775 5,427,180 5,949,426 6,283,327 Animal Regulation 85,142 90,075 90,391 95,000 95,000 94,000 94,000 Emergency Preparedness 27,936 54,861 35,754 32,800 32,800 34,491 34,750 Marine Safety 930,092 1,017,978 1,069,393 1,004,305 1,231,300 1,182,033 1,234,648 Shoreline Protection 1,000 1,000 2,645 1,200 1,200 1,200 1,200 Total Public Safety 10,832,411 10,444,163 10,893,827 11,656,085 11,619,549 12,050,888 12,684,400 Public Works
Engineering 396,338 414,947 440,519 460,910 783,136 623,904 656,646 Storm Water Management 336,798 314,961 346,282 452,370 480,910 536,503 549,087 Street Maintenance 531,484 451,005 559,868 586,600 610,758 662,785 741,863 Traffic Safety 254,041 273,092 377,800 327,700 462,700 518,247 536,548 Street Sweeping 50,306 42,053 49,839 63,800 63,800 71,500 119,500 Park Maintenance 380,301 352,134 444,917 446,860 506,620 487,922 500,950 Public Facilities 453,465 323,498 363,167 368,600 473,460 428,720 428,670 Total Public Works 2,171,690 2,402,734 2,582,392 2,706,840 3,381,384 3,329,581 3,533,264 Community Services
Community Services 74,798 74,732 135,674 126,965 188,985 185,387 182,751 Recreation 660,122 564,983 613,597 641,570 654,125 681,639 691,886 Total Community Services 734,920 639,715 749,271 768,535 843,110 867,026 874,637 Sales Tax Measure S
Professional Services - - - - - 60,000 -
Transfers Out - Asset Replacement - - - - - 733,400 1,046,400 Total Sales Tax Measure S - - - - - 793,400 1,046,400
Transfers Out 497,515 151,100 1,165,740 482,500 2,464,302 980,000 - Subtotal General Fund 19,288,730 19,041,950 21,196,661 21,349,760 25,568,465 24,834,228 25,167,733 Internal Service Funds
Risk Management Insurance 361,579 440,985 486,928 532,950 644,744 847,153 944,006 Workers' Compensation Insurance 581,175 597,225 476,236 509,345 544,639 664,338 727,740 Asset Replacement 411,274 659,021 446,529 73,900 324,270 197,150 176,350 Facilities Replacement 100,588 96,480 736 25,600 99,600 375,600 100,600 PERS Side Fund - - - - - - -
Real Property Acquisition - - - 46,300 46,300 35,196 23,785 PARS - OPEB 365,130 384,184 314,129 322,000 322,000 315,100 310,000 PARS - Pension 11,879 17,195 18,503 19,000 19,000 30,000 30,000 Subtotal Internal Service Funds 1,831,625 2,099,346 1,838,806 1,529,095 2,000,553 2,464,537 2,312,481 TOTAL GENERAL FUND APPROPRIATIONS 21,141,297 21,120,356 23,035,467 22,878,855 27,569,018 27,298,765 27,480,214 Resources over/(under) Appropriations 2,090,205 1,818,825 2,635,530 982,330 437,165 4,476,971 4,764,118 Beginning Fund Balance 13,634,030 15,452,856 17,543,062 20,178,591 20,178,591 20,615,756 25,092,727 PROJECTED ENDING FUND BALANCE 17,543,062 15,452,856 20,178,591 21,160,921 20,615,756 25,092,727 29,856,846 4 CITY OF SOLANA BEACH 110 - General Fund Measure S
Estimated Expenditures FY 2023-24 & FY 2024-25
FUND 110

RESOURCES
42100 Sales and Use Tax - Measure S - - - 750,000 4,400,000 - 4,488,000 TOTAL RESOURCES - - - - 750,000 4,400,000 4,488,000

EXPENDITURES

MATERIALS, SUPPLIES & SERV
65300 Professional Services - - - - - 60,000 -
TOTAL MATERIALS, SUPPLIES & SERV - - - - - 60,000 -

TRANSFERS OUT
68100 Transfers Out - - - - 733,400 1,046,400 -
TOTAL TRANSFERS OUT - - - - 733,400 1,046,400 -
TOTAL EXPENDITURES - - - - 793,400 1,046,400 -
Resources over/(under) Appropriations - - - 750,000 3,606,600 - 3,441,600 Beginning Fund Balance - - - - - 750,000 4,356,600
PROJECTED ENDING FUND BALANCE - - - - 750,000 4,356,600 7,798,200 General Fund
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Adopted
Budget
2022-23
Mid-Year
Budget
2023-24
Proposed
Budget
2024-25
Proposed
Budget
5 OPERATING BUDGET
RESOURCES1
100 General Fund 19,887,122 20,418,547 24,002,773 22,148,385 24,733,485 24,422,636 24,265,232 110 General Fund - Measure S - - - 750,000 - 4,400,000 4,488,000 1XX Internal Service Funds 3,052,060 2,812,956 1,668,223 1,712,800 2,522,698 2,953,100 3,491,100 202 Gas Tax 327,563 332,499 319,311 375,850 389,850 381,480 389,008 2XX Special Districts 1,389,306 1,470,347 1,290,165 1,361,650 1,363,650 1,551,465 1,563,667 213 Developer Pass-Thru 62,275 89,582 105,637 100,000 100,000 100,000 100,000 214 Fire Mitigation Fees 27,078 15,272 42,019 10,000 16,000 15,000 15,000 215 State Boating & Waterways 90,158 913 133,455 - - - - 219 COPS 235,852 89,112 151,111 103,000 168,272 148,150 148,150 220 TDA 167,873 150,616 158,308 - - - -
228 TRANSNET 406,550 615,094 557,529 259,300 881,605 610,105 535,105 240 CDBG - 73,740 45,700 52,323 85,776 52,000 52,000
246 Micellaneous Grants 409,224 142 1,737,315 1,590,343 - 254,000 18,000 247 SB 1 Streets & Roads 253,548 248,171 270,303 280,400 305,400 255,000 260,100 250 Coastal Business/Visitors 117,255 147,793 179,971 153,000 153,000 204,036 209,438 255 Camp Programs 271,461 369,256 506,847 525,000 525,000 560,000 565,000 263 Housing 10,847 15,544 741,951 6,000 6,000 6,300 6,300 270 Public Safety Special Revenues 455,591 358,165 445,507 100,000 250,000 220,000 220,000 317 Public Facilities 151,100 151,100 150,100 147,500 147,500 - - 320 Capital Leases 202,400 202,400 70,400 70,400 70,400 70,375 70,375 Total Resources 27,247,511 27,809,582 32,604,663 27,398,985 34,058,979 36,203,647 36,396,475 APPROPRIATIONS1
100 General Fund 19,288,730 19,041,950 21,196,661 21,349,760 25,568,465 24,040,828 24,121,333 110 General Fund- Measure S - - - - 793,400 1,046,400 - 1XX Internal Service Funds 1,831,625 2,099,346 1,838,806 1,529,095 2,000,553 2,464,537 2,312,481 202 Gas Tax 99,457 287,181 190,845 223,000 461,608 314,255 430,000 2XX Special Districts 1,001,734 1,000,530 1,146,570 1,157,370 1,250,960 1,687,629 1,730,376 213 Developer Pass-Thru 62,275 89,582 105,637 100,000 100,000 100,000 100,000 214 Fire Mitigation Fees 5,606 5,000 - 6,000 12,000 15,000 15,000 215 State Boating & Waterways 450,000 - - - - - -
219 COPS 148,877 146,240 100,236 150,000 100,000 145,000 145,000 220 TDA 236,665 54,819 157,091 - - - -
228 TRANSNET 445,935 437,255 547,955 250,000 859,538 610,105 535,105 240 CDBG 744 73,509 52,666 45,700 81,924 52,000 52,000
246 Micellaneous Grants 238,381 1,688,678 - 941,285 1,658,329 254,000 18,000 247 SB 1 Streets & Roads 208,323 199,769 233,229 290,000 420,321 300,000 300,000 250 Coastal Business/Visitors 25,821 31,665 60,472 53,100 93,100 102,925 91,374 255 Camp Programs 253,304 304,752 459,464 540,940 586,982 682,196 753,185 263 Housing 949 2,133 737 10,000 63,302 10,000 10,000
270 Public Safety Special Revenues 338,272 397,933 235,010 164,150 220,000 - 220,000 317 Public Facilities 147,382 154,321 150,056 147,465 147,465 - - 320 Capital Leases 202,318 202,318 70,374 70,400 70,400 70,375 70,375 Total Appropriations 24,653,488 25,007,339 28,088,362 26,864,115 33,639,097 31,862,250 31,950,628 CHANGE IN OPERATING FUNDS BALANCE 2,594,024 2,802,243 4,516,301 534,870 419,882 4,341,398 4,445,847

CAPITAL BUDGET
RESOURCES1
450 Sand Replenishment TOT 258,990 230,889 369,416 273,000 1,019,151 388,472 399,277 453 Park Development Impact 39,311 84,098 237,867 45,800 165,800 50,840 50,840 454 Transportation Impact 67,730 1,030,582 75,037 56,000 276,000 256,300 256,300 455 Public Use Impact 3,640 9,584 86,463 175,000 5,000 5,000 5,000 459 City CIP 203,778 61,702 1,136,458 360,000 2,373,802 980,000 - 47X Assessment Districts (67,531) - - - 42,000 - -
Total Resources 573,450 393,779 2,860,786 739,800 4,051,753 1,680,612 711,417 APPROPRIATIONS1
450 Sand Replenishment TOT 161,761 123,920 167,831 191,850 2,124,255 374,600 190,000 453 Park Development Impact - - - - 350,000 - -
454 Transportation Impact 372 508 781 - 1,400,000 - -
455 Public Use Impact - - - - - - -
459 City CIP 384,736 614,827 464,920 360,000 2,820,268 1,980,000 480,000 47X Assessment Districts 99,256 - - - 42,000 - -
Total Appropriations 546,869 838,510 633,533 551,850 4,986,523 4,104,600 670,000 CHANGE IN CAPITAL FUNDS BALANCE 26,581 (444,731) 2,227,254 187,950 (934,770) 41,417 (2,423,988) 2019-20
Actual
2024-25
Proposed
Budget
2023-24
Proposed
Budget
2022-23
Mid-Year
Budget
2022-23
Adopted
Budget
2021-22
Actual
2020-21
Actual

CITY OF SOLANA BEACH

SUMMARY OF RESOURCES & APPROPRIATIONS BY FUND
FY 2023-24 & FY 2024-25
6 2019-20
Actual
2024-25
Proposed
Budget
2023-24
Proposed
Budget
2022-23
Mid-Year
Budget
2022-23
Adopted
Budget
2021-22
Actual
2020-21
Actual

ENTERPRISE BUDGET

RESOURCES
509 Santitation 6,104,211 5,783,971 6,008,451 5,890,000 5,890,000 5,868,096 5,856,685 550 Solana Energy Alliance 4,123,935 3,567,461 (314,165) 144,000 144,000 - - Total Resources 10,228,146 9,351,432 5,694,286 6,034,000 6,034,000 5,868,096 5,856,685

APPROPRIATIONS
509 Santitation 4,145,106 3,837,171 4,099,845 5,618,970 5,833,315 6,693,133 7,235,946 550 Solana Energy Alliance 4,282,539 3,841,312 (126,571) 15,000 38,813 583,448 - Total Appropriations 8,427,645 7,678,483 3,973,274 5,633,970 5,872,128 7,276,581 7,235,946 CHANGE IN ENTERPRISE FUNDS BALANCE 1,800,501 1,672,949 1,721,012 400,030 161,872 (1,408,485) (1,379,261)

TRUST FUNDS BUDGET

RESOURCES
65X Successor Agency 100,946 136,654 273,225 262,900 262,900 268,158 270,840 Total Resources 100,946 136,654 273,225 262,900 262,900 268,158 270,840

APPROPRIATIONS
65X Successor Agency 129,880 136,136 108,938 293,190 328,101 300,939 303,513 Total Appropriations 129,880 136,136 108,938 293,190 328,101 300,939 303,513 CHANGE IN TRUST FUNDS BALANCE (28,935) 164,287 517 (30,290) (65,201) (32,781) (32,673) NET CHANGE IN FUND BALANCE 4,392,171 4,030,979 8,628,854 1,092,560 (418,217) 476,144 3,075,329 Total Beginning Fund Balance 65,328,337 69,720,508 73,750,493 82,379,347 82,379,347 81,961,132 82,437,276 PROJECTED TOTAL ENDING FUND BALANCE 69,720,508 73,750,493 82,379,347 83,471,909 81,961,132 82,437,276 85,511,765 1 Data includes interfund transfers.
7 Fund
100 General Fund 10,266,366 11,642,964 14,449,077 15,247,702 13,614,097 13,995,905 14,139,804 110 General Fund - Measure S - - - - 750,000 4,356,600 7,798,200 Total General Fund 10,266,366 11,642,964 14,449,077 15,247,702 14,364,097 18,352,505 21,938,004 1XX Internal Service Funds 5,186,489 5,900,099 5,729,516 5,913,221 6,251,661 6,740,224 7,918,843 202 Gas Tax 197,835 425,942 554,406 707,256 482,648 549,873 508,881 2XX Special Districts 3,954,923 4,342,495 4,486,090 4,690,373 4,598,783 4,462,620 4,295,911 213 Developer Pass-Thru (87) (87) (87) (87) (87) (87) (87) 214 Fire Mitigation Fees (7,438) 14,034 56,053 60,053 60,053 60,053 60,053 215 State Boating & Waterways 62,229 (297,613) (164,158) (164,158) (164,158) (164,158) (164,158) 219 COPS 250,944 337,919 342,790 295,790 411,062 414,212 417,362 220 TDA (34,696) (103,489) - - - - -
228 TRANSNET 90,332 50,947 171,221 180,520 193,287 193,287 193,287 240 CDBG (15,916) (16,660) (16,429) (16,429) (12,577) (12,577) (12,577) 246 Micellaneous Grants 6,240 177,083 225,720 (715,565) 157,734 157,734 157,734 247 SB 1 Streets & Roads 185,200 230,425 267,500 257,899 152,578 107,578 67,678 250 Coastal Business/Visitors 790,001 881,435 1,000,934 1,100,834 1,060,834 1,161,945 1,280,010 255 Camp Programs 13,500 31,657 79,039 63,099 17,057 (105,139) (293,324) 263 Housing 637,265 647,164 1,388,377 1,384,377 1,331,075 1,327,375 1,323,675 270 Public Safety Special Revenues 278,751 396,070 606,568 706,568 692,418 692,418 692,418 317 Public Facilities (2,826) 892 936 971 971 971 971
320 Capital Leases 24,780 24,862 24,888 24,888 24,888 24,888 24,888 450 Sand Replenishment TOT 880,094 987,063 1,188,648 1,269,798 83,544 97,416 306,693 453 Park Development Impact 39,311 123,410 361,277 407,077 527,077 227,917 277,917 454 Transportation Impact 504,316 578,845 1,608,645 1,664,645 1,884,645 740,945 997,245 455 Public Use Impact 3,640 13,224 99,688 104,688 274,688 279,688 284,688 459 City CIP 2,205,622 1,652,497 2,324,035 2,324,035 1,877,569 877,569 397,569 47X Assessment Districts 120,369 (46,418) (46,418) (46,418) (46,418) (46,418) (46,418) Total Governmental Funds Balance 25,637,244 27,994,760 34,738,315 35,461,137 34,223,429 36,140,839 40,627,263 509 Santitation 46,465,092 48,410,893 50,319,500 50,590,530 50,376,185 49,551,148 48,171,887 550 Solana Energy Alliance (61,258) (335,108) (522,703) (393,703) (417,516) (1,000,964) (1,000,964) 65X Successor Agency (2,320,569) (2,320,052) (2,155,765) (2,186,055) (2,220,966) (2,253,747) (2,286,421) Total City Fund Balance 69,720,508 73,750,493 82,379,347 83,471,909 81,961,132 82,437,276 85,511,765

CITY OF SOLANA BEACH

SUMMARY OF FUND BALANCE
FY 2023-24 & FY 2024-25
2019-20
Actual
2021-22
Actual
2024-25
Proposed
Budget
2023-24
Proposed
Budget
2020-21
Actual
2022-23 MidYear Budget
2022-23
Adopted
Budget
8 Street, Traffic, & Storm Drain Projects
ADA Pedestrian Ramps 45,000 45,000 45,000 45,000 45,000 225,000 Annual Pavement Management Program 710,000 710,000 710,000 710,000 710,000 3,550,000 Lomas Santa Fe Corridor Project - East 8,400,000 - - - - 8,400,000 Glencrest Sidewalk Installation 75,000 - - - - 75,000
Lomas Santa Fe @ NTCD Bridge-Repairs - - - - - -
Miscellaneous Traffic Calming Projects 50,000 - - - - 50,000 Pedestrian Crossing at North End Hwy 101 - - - - - -
Santa Helena Neighborhood Trail - - - - - -
Storm Drain Improvements - Major 450,000 390,000 - - - 840,000 South Acacia Avenue Reconstruction Design - - - - - -
Traffic Signal Upgrades Phase 1 - 114,255 - - - 114,255 Traffic Signal Upgrades Phase 2 - 230,000 230,000 230,000 230,000 920,000 Cliff Street & Rosa Street Ped Bridge Repairs 75,000 - - - - 75,000 Storm Drain Full Capture Devices 50,000 - - - - 50,000
Total 9,909,255 1,435,000 985,000 985,000 985,000 14,299,255 City Facilities Projects
City Hall Deferred Maint (space planning) 25,000 25,000 25,000 25,000 25,000 125,000 City Hall Elevator - 100,000 - - - 100,000
City Hall Council Chambers Audio/Visual Upgrade - - - - - - Fire Station Deferred Maint (floor/cabinets) 50,000 10,000 10,000 10,000 10,000 90,000 Fire Station Generator - 250,000 - - - 250,000
Fletcher Cove Playground Design/Construction - - - - - - Fletcher Cove Access Ramp - 150,000 - - - 150,000
Fletcher Cove Concrete Repairs - - - - - -
Fletcher Cove Dissipator 40,000 - - - - 40,000
FCCC Deferred Maint (roof/floor replace) - - - - - -
Glenmont Neighborhood Park - 350,000 - - - 350,000
LCCC/Museum - 60,000 - - - 60,000
La Colonia Master Plan Update - - - - - -
LC Park Playground Project Design/Construction - 736,000 - - - 736,000 Marine Safety Building - 500,000 - - - 500,000
Marine Safety Center Deferred Maint (roof) - 5,000 5,000 5,000 5,000 20,000 FCCC and El Viento Parks Renovation - 200,000 - - - 200,000 City Hall Exterior Repair - 125,000 - - - 125,000
Total 2,526,000 100,000 40,000 40,000 40,000 2,746,000
Other Projects
City-Wide Tree planting project 20,000 10,000 10,000 10,000 10,000 60,000 Climate Action Plan 20,000 20,000 20,000 20,000 20,000 100,000 Total 40,000 30,000 30,000 30,000 30,000 160,000
Sanitation Projects
Sanitary Sewer Pipeline Rehabilitation 650,000 360,000 500,000 500,000 500,000 2,510,000 Sand Replenishment Program - - - - - -
Total 650,000 360,000 500,000 500,000 500,000 2,510,000 GRAND TOTAL 2,215,000 12,835,255 1,555,000 1,555,000 1,555,000 19,715,255 2027-28
Forecast

CITY OF SOLANA BEACH

SUMMARY OF CAPITAL IMPROVEMENT FUNDS
5 YEAR CAPITAL IMPROVEMENT FORECAST
FY 2023-24 - FY 2027-28
2023-24
Proposed
Budget
2024-25
Proposed
Budget
2025-26
Forecast
2026-27
Forecast
Projects TOTAL
9 Street, Traffic, & Storm Drain Projects
ADA Pedestrian Ramps 45,000 45,000 Annual Pavement Management Program 710,000 200,000 210,000 300,000Lomas Santa Fe Corridor Project - East 8,400,000 7,000,000 1,400,000 Glencrest Sidewalk Installation 75,000 75,000Lomas Santa Fe @ NTCD Bridge-Repairs - Miscellaneous Traffic Calming Projects 50,000 50,000
Pedestrian Crossing at North End Hwy 101 - - Santa Helena Neighborhood Trail - Storm Drain Improvements - Major 390,000 390,000
South Acacia Avenue Reconstruction Design - Traffic Signal Upgrades Phase 1 114,255 114,255 Traffic Signal Upgrades Phase 2 - - Cliff Street & Rosa Street Ped Bridge Repairs 75,000 75,000 Storm Drain Full Capture Devices 50,000 50,000 Total $ 9,909,255 $ 490,000 $ 75,000 $ 314,255 $ 285,000 -$ $ 7,045,000 - $ $ 300,000 $ - $ - $ 1,400,000 $ - City Facilities Projects
City Hall Deferred Maint (space planning) 25,000 25,000 City Hall Elevator 100,000 100,000
City Hall Council Chambers Audio/Visual Upgrade -
Fire Station Deferred Maint (floor/cabinets) 50,000 50,000 Fire Station Generator 250,000 250,000
Fletcher Cove Playground Design/Construction -
Fletcher Cove Access Ramp 150,000 150,000
Fletcher Cove Concrete Repairs -
Fletcher Cove Dissipator 40,000 40,000 FCCC Deferred Maint (roof/floor replace) - Glenmont Neighborhood Park 350,000 - 350,000 LCCC/Museum - La Colonia Master Plan Update - LC Park Playground Project Design/Construction 736,000 500,000 186,000 50,000 Marine Safety Building 500,000 500,000
Marine Safety Center Deferred Maint (roof) - - FCCC and El Viento Parks Renovation 200,000 200,000 City Hall Exterior Repair 125,000 125,000
Total $ 2,526,000 $ 1,450,000 $ 300,000 -$ $ 186,000 - $ $ 50,000 $ - $ - $ 190,000 $ 350,000 $ - $ - Other Projects
City-Wide Tree planting project 20,000 20,000Climate Action Plan 20,000 20,000 Total $ 40,000 $ 40,000 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Sanitation Projects
Sanitary Sewer Pipeline Rehabilitation 360,000 360,000
Sand Replenishment Program
Total $ 360,000 $ - $ - $ - $ - $ - $ - -$ $ - $ - $ - $ 360,000 GRAND TOTAL $ 1,980,000 12,835,255 $ 375,000 $ 314,255 $ 285,000 $ 186,000 $ 50,000 $ 7,045,000 $ 300,000 $ 190,000 $ $ 350,000 $ 1,400,000 $ 360,000 Sanitation
Fund 509
Transportation
Impact Fee (TIF)
Fund 454
Park
Development
Impact Fee
(PDIF)
Fund 453
Project Description

CITY OF SOLANA BEACH

CAPITAL IMPROVEMENT PLAN
FY 2023-24
Total
Budget
General
Fund 459
Facilities
Replacement
Fund 140
Gas Tax
Fund 202
Transnet
Funds
225/228
State
Grants
Obj 46800
Fund 246
Other Grants
Obj
46810/48300
Fund
240/246
Federal
Grants
Obj 46600
Funds
240/246/270
SB1 Fund
Fund 247
TOT Sand
Replenishment
Fund 450
10 Street, Traffic, & Storm Drain Projects
ADA Pedestrian Ramps 45,000 45,000
Annual Pavement Management Program 710,000 200,000 210,000 300,000 Lomas Santa Fe Corridor Project - East - Glencrest Sidewalk Installation - Lomas Santa Fe @ NTCD Bridge-Repairs - Miscellaneous Traffic Calming Projects - Pedestrian Crossing at North End Hwy 101 - - Santa Helena Neighborhood Trail - Storm Drain Improvements - Major 450,000 450,000 South Acacia Avenue Reconstruction Design - Traffic Signal Upgrades Phase 1 - Traffic Signal Upgrades Phase 2 230,000 230,000Cliff Street & Rosa Street Ped Bridge Repairs - Storm Drain Full Capture Devices - - Total $ 1,435,000 $ 450,000 $ 430,000 - $ $ 210,000 -$ $ - $ 45,000 $ 300,000 $ - $ - $ - $ - City Facilities Projects
City Hall Deferred Maint (space planning) 25,000 25,000 City Hall Elevator - City Hall Council Chambers Audio/Visual Upgrade - Fire Station Deferred Maint (floor/cabinets) 10,000 10,000 Fire Station Generator - Fletcher Cove Playground Design/Construction - Fletcher Cove Access Ramp - Fletcher Cove Concrete Repairs - Fletcher Cove Dissipator - FCCC Deferred Maint (roof/floor replace) - Glenmont Neighborhood Park - - LCCC/Museum 60,000 60,000
La Colonia Master Plan Update -
LC Park Playground Project Design/Construction - Marine Safety Building - Marine Safety Center Deferred Maint (roof) 5,000 5,000 FCCC and El Viento Parks Renovation - City Hall Exterior Repair -
Total $ 100,000 $ - $ 100,000 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Other Projects
City-Wide Tree planting project 10,000 10,000
Climate Action Plan 20,000 20,000
Total $ 30,000 $ 30,000 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Sanitation Projects
Sanitary Sewer Pipeline Rehabilitation 650,000 650,000
Sand Replenishment Program
Total $ 650,000 $ - $ - $ - $ - $ - $ - -$ $ - $ - $ - $ 650,000 GRAND TOTAL $ 2,215,000 $ 480,000 $ 100,000 $ 430,000 $ 210,000 -$ $ - $ 45,000 $ 300,000 $ - $ - $ - $ 650,000 TOT Sand
Replenishment
Fund 450
Park
Development
Impact Fee
(PDIF)
Fund 453
Transportation
Impact Fee (TIF)
Fund 454

CITY OF SOLANA BEACH

CAPITAL IMPROVEMENT PLAN
FY 2024-25
Project Description Total Budget General Fund 459 Facilities Replacement Fund 140 Gas Tax Fund 202 Sanitation Fund 509 Transnet Funds 225/228 State Grants Obj 46800 Fund 246 Other Grants Obj 46810/48300 Fund 240/246 Federal Grants Obj 46600 Funds 240/246/270 SB1 Fund Fund 247 11 14

Solana Beach City CouncilJune 14, 2023

Solana Beach City Council
June 14, 2023