Agenda packet — Solana Beach City Council, June 4, 2025 (part 1 of 3)

Solana Beach City Council Regular Meeting Agenda June 04, 2025 Page 1 of 6

CITY OF SOLANA BEACH

SOLANA BEACH CITY COUNCIL, SUCCESSOR AGENCY TO THE REDEVELOPMENT

AGENCY, PUBLIC FINANCING AUTHORITY, & HOUSING AUTHORITY AGENDA
Joint REGULAR Meeting
Wednesday, June 04, 2025 * 6:00 p.m.

City Hall / Council Chambers, 635 S. Highway 101, Solana Beach, California  City Council meetings are video recorded and archived as a permanent record. The video recording captures the complete proceedings of the meeting and is available for viewing on the City's website.  Posted Reports & Supplemental Docs contain records up to the cut off time prior to meetings for processing new submittals. Complete records containing meeting handouts, PowerPoints, etc. can be obtained through a Records Request.

PUBLIC MEETING ACCESS
The Regular Meetings of the City Council are held at 6:00pm on Wednesdays and are broadcast live. Please check the City’s website for the meeting schedule or any special meetings. The video taping of meetings are maintained as a permanent record and contain a detailed account of the proceedings. Council meeting tapings are archived and available for viewing on the City’s Public Meetings webpage.

WATCH THE MEETING
• Live web-streaming: Meetings web-stream live on the City’s website on the City’s Public Meetings webpage. Find the large Live Meeting button.
• Live Broadcast on Local Govt. Channel: Meetings are broadcast live on Cox Communications - Channel 19 / Spectrum (Time Warner)-Channel 24 / AT&T U-verse Channel 99. • Archived videos online: The video taping of meetings are maintained as a permanent record and contain a detailed account of the proceedings. Council meeting tapings are archived and available for viewing on the City’s Public Meetings webpage.

AGENDA MATERIALS
A full City Council agenda packet including relative supporting documentation is available at City Hall, the Solana Beach Branch Library (157 Stevens Ave.), La Colonia Community Ctr., and online www.cityofsolanabeach.org. Agendas are posted at least 72 hours prior to regular meetings and at least 24 hours prior to special meetings. Writings and documents regarding an agenda of an open session meeting, received after the official posting, and distributed to the Council for consideration, will be made available for public viewing at the same time. In addition, items received at least 1 hour 30 minutes prior to the meeting time will be uploaded online with the agenda posting. Materials submitted for consideration should be forwarded to the City Clerk’s department 858-720-2400. The designated location for viewing of hard copies is the City Clerk’s office at City Hall during normal business hours.

PUBLIC COMMENTS
Written correspondence (supplemental items) regarding an agenda item at an open session meeting should be submitted to the City Clerk’s Office at [email protected] with a) Subject line to include the meeting date b) Include the Agenda Item # as listed on the Agenda. o Correspondence received after the official posting of the agenda, but two hours prior to the meeting start time, on the meeting day, will be distributed to Council and made available online along with the agenda posting. All submittals received before the start of the meeting will be made part of the record. o Written submittals will be added to the record and not read out loud.

And/Or
Verbal Comment Participation:

Please submit a speaker slip to the City Clerk prior to the meeting, or the announcement of the Section/Item, to provide public comment. Allotted times for speaking are outlined on the speaker’s slip for each agenda section: Oral Communications, Consent, Public Hearings and Staff Reports.

Solana Beach City Council Regular Meeting Agenda June 04, 2025 Page 2 of 6 Public speakers have 3 minutes each to speak on each topic. Time may be donated by another individual who is present at the meeting to allow an individual up to 6 minutes to speak. Group: Time may be donated by two individuals who are present at the meeting allowing an individual up to 10 minutes to speak. Group Hearings: For public hearings only, time may be donated by two individuals who are present at the meeting allowing an individual up to 15 minutes to speak.

COUNCIL DISCLOSURE
Pursuant to the Levine Act (Gov’t Code Section 84308), any party to a permit, license, contract (other than competitively bid, labor or personal employment contracts) or other entitlement before the Council is required to disclose on the record any contribution, including aggregated contributions, of more than $250 made by the party or the party’s agents within the preceding 12 months to any Council Member. Participants and agents are requested to make this disclosure as well. The disclosure must include the name of the party or participant and any other person making the contribution, the name of the recipient, the amount of the contribution, and the date the contribution was made.

SPECIAL ASSISTANCE NEEDED
In compliance with the Americans with Disabilities Act of 1990, persons with a disability may request an agenda in appropriate alternative formats as required by Section 202. Any person with a disability who requires a modification or accommodation in order to participate in a meeting should direct such request to the City Clerk’s office (858) 720-2400 at least 72 hours prior to the meeting.

As a courtesy to all meeting attendees, please set all electronic devices to silent mode and engage in conversations outside the Council Chambers.

CITY COUNCILMEMBERS
Lesa Heebner
Mayor
Kristi Becker
Deputy Mayor / Councilmember District 2
Jill MacDonald
Councilmember District 4
David A. Zito
Councilmember District 1
Jewel Edson
Councilmember District 3
Alyssa Muto
City Manager
Johanna Canlas
City Attorney
Angela Ivey
City Clerk
SPEAKERS:

Please submit your speaker slip to the City Clerk prior to the meeting or the announcement of the Item. Allotted times for speaking are outlined on the speaker’s slip for Oral Communications, Consent, Public Hearings and Staff Reports.

READING OF ORDINANCES AND RESOLUTIONS:

Pursuant to Solana Beach Municipal Code Section 2.04.460, at the time of introduction or adoption of an ordinance or adoption of a resolution, the same shall not be read in full unless after the reading of the title, further reading is requested by a member of the Council. If any Councilmember so requests, the ordinance or resolution shall be read in full. In the absence of such a request, this section shall constitute a waiver by the council of such reading.

CALL TO ORDER AND ROLL CALL:

CLOSED SESSION REPORT:

FLAG SALUTE:

APPROVAL OF AGENDA:

Solana Beach City Council Regular Meeting Agenda June 04, 2025 Page 3 of 6 PROCLAMATIONS/CERTIFICATES: Ceremonial
None at the posting of this agenda
PRESENTATIONS: Ceremonial items that do not contain in-depth discussion and no action/direction.

None at the posting of this agenda
ORAL COMMUNICATIONS:

Comments relating to items on this evening’s agenda are taken at the time the items are heard.

This portion of the agenda provides an opportunity for members of the public to address the City Council on items relating to City business and not appearing on today’s agenda by submitting a speaker slip (located on the back table) to the City Clerk. Pursuant to the Brown Act, no action shall be taken by the City Council on public comment items. Council may refer items to the City Manager for placement on a future agenda. The maximum time allotted for each presentation is THREE MINUTES. No donations of time are permitted (SBMC 2.04.190). Please be aware of the timer light on the Council Dais.

CITY COUNCIL COMMUNITY ANNOUNCEMENTS - COMMENTARY:

An opportunity for City Council to make brief announcements or report on various activities. These items are not agendized for official City business with no action or substantive discussion.

CITY MANAGER / CITY ATTORNEY REPORTS:

An opportunity for the City Manager and City Attorney to make brief announcements or report on various activities. These items are not agendized for official City business with no action or substantive discussion.

A. CONSENT CALENDAR: (Action Items) (A.1. - A.5.)
Items listed on the Consent Calendar are to be acted in a single action of the City Council unless pulled for discussion. Any member of the public may address the City Council on an item of concern by submitting to the City Clerk a speaker slip (located on the back table) before the Consent Calendar is addressed. Those items removed from the Consent Calendar by a member of the Council will be trailed to the end of the agenda, while Consent Calendar items removed by the public will be heard immediately after approval of the Consent Calendar to hear the public speaker.

All speakers should refer to the public comment section at the beginning of the agenda for details.

Please be aware of the timer light on the Council Dais.

A.1. Minutes of the City Council.

Recommendation: That the City Council

1. Approve the Minutes of the City Council meetings held on May 21, 2025.

Item A.1. Report (click here) Posted Reports & Supplemental Docs contain records up to the cut off time, prior to the start of the meeting, for processing new submittals. The final official record containing handouts, PowerPoints, etc. can be obtained through a Records Request to the City Clerk’s Office.

A.2. Register Of Demands. (File 0300-30)
Recommendation: That the City Council

1. Ratify the list of demands for May 03, 2025 – May 16, 2025.

Item A.2. Report (click here) Posted Reports & Supplemental Docs contain records up to the cut off time, prior to the start of the meeting, for processing new submittals. The final official record containing handouts, PowerPoints, etc. can be obtained through a Records Request to the City Clerk’s Office.

Solana Beach City Council Regular Meeting Agenda June 04, 2025 Page 4 of 6 A.3. Fiscal Year (FY) 2024-25 Community Grant Recipient Financial Expenditure Report. (File 0330-25)
Recommendation: That the City Council

1. Accept Solana Beach Civic & Historical Society’s request for an extension to expend the remaining $32.75 from the $5,000 awarded to them for the 2024- 25 Community Grant period

2. Accept this report for the public record and bring the item back in the future for authorization of payment of all FY24-25 Community Grants.

Item A.3. Report (click here)
Posted Reports & Supplemental Docs contain records up to the cut off time, prior to the start of the meeting, for processing new submittals. The final official record containing handouts, PowerPoints, etc. can be obtained through a Records Request to the City Clerk’s Office.

A.4. State-Mandated Annual Fire Inspections Report in Compliance with SB 1205. (File 0260-20) Recommendation: That the City Council

1. Adopt Resolution 2025-067 accepting a report on the status of all statemandated annual fire inspections in the City of Solana Beach in conjunction with SB 1205 and California Health and Safety Code Section 13146.4.

Item A.4. Report (click here) Posted Reports & Supplemental Docs contain records up to the cut off time, prior to the start of the meeting, for processing new submittals. The final official record containing handouts, PowerPoints, etc. can be obtained through a Records Request to the City Clerk’s Office.

A.5. Highland Drive Median Planting Project NOC. (File 0820-40) Recommendation: That the City Council

1. Adopt Resolution 2025-059:
a. Authorizing the City Council to accept, as complete, the Highland Drive Median Planting Project, Bid No. 2024-10, constructed by Palm Engineering Construction Company.
b. Authorizing the City Clerk to file a Notice of Completion.

Item A.5. Report (click here) Posted Reports & Supplemental Docs contain records up to the cut off time, prior to the start of the meeting, for processing new submittals. The final official record containing handouts, PowerPoints, etc. can be obtained through a Records Request to the City Clerk’s Office.

NOTE: The City Council shall not begin a new agenda item after 10:30 p.m. unless approved by a unanimous vote of all members present. (SBMC 2.04.070) C. STAFF REPORTS: (C.1. – C.2.)
Submit speaker slips to the City Clerk.

All speakers should refer to the public comment section at the beginning of the agenda for time allotments. Please be aware of the timer light on the Council Dais.

Solana Beach City Council Regular Meeting Agenda June 04, 2025 Page 5 of 6 C.1. Introduction (1st Reading) of Ordinance 539 Regarding Adoption of New Cal Fire Hazard Severity Zone Maps. (File 0260-10)
Recommendation: That the City Council

1. Introduce Ordinance 539 adopting Cal Fire’s updated Fire Hazard Severity Zone (FHSZ) maps for Local Responsibility Areas (LRAs) as required by California Government Code Section 51179.

Item C.1. Report (click here)
Posted Reports & Supplemental Docs contain records up to the cut off time, prior to the start of the meeting, for processing new submittals. The final official record containing handouts, PowerPoints, etc. can be obtained through a Records Request to the City Clerk’s Office.

C.2. Community Grant Program Requests for Fiscal Year 2025/26. (File 0330-25) Recommendation: That the City Council

1. Receive the report, Community Grant applications and presentations for the grant applicants. The City Council will finalize their allocations at a future City Council meeting.

Item C.2. Report (click here)
I
Posted Reports & Supplemental Docs contain records up to the cut off time, prior to the start of the meeting, for processing new submittals. The final official record containing handouts, PowerPoints, etc. can be obtained through a Records Request to the City Clerk’s Office.

LEGISLATIVE POLICY AND CORRESPONDENCE:

WORK PLAN COMMENTS:

Adopted June 26, 2024
COMPENSATION & REIMBURSEMENT DISCLOSURE:

GC: Article 2.3. Compensation: 53232.3. (a) Reimbursable expenses shall include, but not be limited to, meals, lodging, and travel. 53232.3 (d) Members of a legislative body shall provide brief reports on meetings attended at the expense of the local agency “City” at the next regular meeting of the legislative body.

COUNCIL COMMITTEE REPORTS: Council Committees
REGIONAL COMMITTEES: (outside agencies, appointed by this Council) a. City Selection Committee (meets twice a year) Primary-Heebner, Alternate-Edson b. Clean Energy Alliance (CEA) JPA: Primary-Becker, Alternate-Zito c. County Service Area 17: Primary-MacDonald, Alternate-Edson d. Escondido Creek Watershed Authority: Becker / Staff (no alternate). e. League of Ca. Cities’ San Diego County Executive Committee: Primary-MacDonald, Alternate-Becker. Subcommittees determined by its members. f. League of Ca. Cities’ Local Legislative Committee: Primary-MacDonald, AlternateBecker g. League of Ca. Cities’ Coastal Cities Issues Group (CCIG): Primary-MacDonald, Alternate-Becker
h. North County Dispatch JPA: Primary-MacDonald, Alternate-Becker i. North County Transit District: Primary-Edson, Alternate-MacDonald Solana Beach City Council Regular Meeting Agenda June 04, 2025 Page 6 of 6 j. Regional Solid Waste Association (RSWA): Primary-Zito, Alternate-MacDonald k. SANDAG: Primary-Heebner, 1st Alternate-Zito, 2nd Alternate-Edson. Subcommittees determined by its members.
l. SANDAG Shoreline Preservation Committee: Primary-Becker, Alternate-Zito m. San Dieguito River Valley JPA: Primary-MacDonald, Alternate-Becker n. San Elijo JPA: Primary-Zito, Primary-Becker, Alternate-City Manager o. 22nd Agricultural District Association Community Relations Committee: Primary-Edson, Primary-Heebner
STANDING COMMITTEES: (All Primary Members) (Permanent Committees) a. Business Liaison Committee – Zito, Edson
b. Fire Dept. Management Governance & Organizational Evaluation – Edson, MacDonald
c. Highway 101 / Cedros Ave. Development Committee – Heebner, Edson d. Parks and Recreation Committee – Zito, Edson
e. Public Arts Committee – Edson, Heebner
f. School Relations Committee – Becker, MacDonald
g. Solana Beach-Del Mar Relations Committee – Heebner, Edson

CITIZEN COMMISSION(S)
a. Climate & Resiliency Commission – Zito, Becker
ADJOURN:

Next Regularly Scheduled Meeting is June 18, 2025
Always refer to the City’s website for an updated schedule or contact City Hall. www.cityofsolanabeach.org 858-720-2400

AFFIDAVIT OF POSTING

STATE OF CALIFORNIA

COUNTY OF SAN DIEGO

CITY OF SOLANA BEACH
§
I, Angela Ivey, City Clerk of the City of Solana Beach, do hereby certify that this Agenda for the June 04, 2025 Council Meeting was called by City Council, Successor Agency to the Redevelopment Agency, Public Financing Authority, and the Housing Authority of the City of Solana Beach, California, was provided and posted on May 28, 2025 at 5:15 p.m. on the City Bulletin Board at the entrance to the City Council Chambers. Said meeting is held at 6:00 p.m., June 04, 2025, in the Council Chambers, at City Hall, 635 S.

Highway 101, Solana Beach, California.

Angela Ivey, City Clerk
City of Solana Beach, CA
UPCOMING CITIZEN CITY COMMISSION AND COMMITTEE MEETINGS:

Regularly Scheduled, or Special Meetings that have been announced, are posted on each Citizen Commission’s Agenda webpage. See the Citizen Commission’s Agenda webpages or the City’s Events Calendar for updates.
o Budget & Finance Commission
o Climate & Resiliency Commission
o Parks & Recreation Commission
o Public Arts Commission
o View Assessment Commission
}
Solana Beach City Council Closed Session Minutes May 21, 2025 Page 1 of 1

CITY OF SOLANA BEACH

SOLANA BEACH CITY COUNCIL, SUCCESSOR AGENCY TO THE REDEVELOPMENT

AGENCY, PUBLIC FINANCING AUTHORITY, & HOUSING AUTHORITY AGENDA
Joint Meeting - Closed Session
Wednesday, May 21, 2025 5:00 p.m.

City Hall / Council Chambers, 635 S. Highway 101, Solana Beach, California Minutes contain formal actions taken at a City Council meeting.

CALL TO ORDER AND ROLL CALL:

Mayor Heebner called the meeting to order at 5:00 p.m.

Present: Lesa Heebner, Kristi Becker, Jill MacDonald, David A. Zito, Jewel Edson

Absent: None
Also Present: Alyssa Muto, City Manager
Johanna Canlas, City Attorney
PUBLIC COMMENT ON CLOSED SESSION ITEMS (ONLY):

Report to Council Chambers and submit speaker slips to the City Clerk before the meeting recesses to closed session.

1. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION Pursuant to Government Code Section 54956.9(d)(2)
Two (2) Potential cases.

2. PUBLIC EMPLOYEE PERFORMANCE EVALUATION
Pursuant to Government Code Section 54957
City Manager, City Attorney
No reportable action.

ADJOURN:

Mayor Heebner adjourned the meeting at 6:15 p.m.

Approved: _________________________
Solana Beach City Council Regular Meeting Minutes May 21, 2025 Page 1 of 9

CITY OF SOLANA BEACH

SOLANA BEACH CITY COUNCIL, SUCCESSOR AGENCY TO THE REDEVELOPMENT

AGENCY, PUBLIC FINANCING AUTHORITY, & HOUSING AUTHORITY

MINUTES
Joint REGULAR Meeting
Wednesday, May 21, 2025 * 6:00 p.m.

City Hall / Council Chambers, 635 S. Highway 101, Solana Beach, California Minutes contain formal actions taken at a City Council meeting.  City Council meetings are video recorded and archived as a permanent record. The video recording captures the complete proceedings of the meeting and is available for viewing on the City's website.  Posted Reports & Supplemental Docs contain records up to the cut off time prior to meetings for processing new submittals. Complete records containing meeting handouts, PowerPoints, etc. can be obtained through a Records Request.

Mayor Heebner called the meeting to order at 6:22 p.m.

Present: Lesa Heebner, Kristi Becker, Jill MacDonald, David A. Zito, Jewel Edson

Absent: None
Also

Present:

Alyssa Muto, City Manager
Johanna Canlas, City Attorney
Angela Ivey, City Clerk
Dan King, Assistant City Manager
Dan Goldberg, City Engineer
Joseph Lim, Community Development Dir.

Kristine Pratt, Sr. Accountant
CLOSED SESSION REPORT: None
FLAG SALUTE:

APPROVAL OF AGENDA:

Solana Beach City Council Regular Meeting Minutes May 21, 2025 Page 2 of 9 Motion: Moved by Councilmember Zito and second by Councilmember Edson to approve. Approved 5/0. Ayes: Heebner, Becker, MacDonald, Zito, Edson. Noes: None.

Motion carried unanimously.

PROCLAMATIONS/CERTIFICATES:
 National Public Works Week
Presentations by Mayor Lesa Heebner and Diana Kutlow, Senator Blakespear’s office.

PRESENTATIONS: Ceremonial items that do not contain in-depth discussion and no action/direction.  San Diego County Fair Update Presentation
Presentation by Carlene Moore.

ORAL COMMUNICATIONS:

Comments relating to items on this evening’s agenda are taken at the time the items are heard.

Diana Kutlow, Senator Blakespear’s office.

CITY COUNCIL COMMUNITY ANNOUNCEMENTS - COMMENTARY:

An opportunity for City Council to make brief announcements or report on various activities. These items are not agendized for official City business with no action or substantive discussion.

CITY MANAGER / CITY ATTORNEY REPORTS:

A. CONSENT CALENDAR: (Action Items) (A.1. - A.9.)
Items listed on the Consent Calendar are to be acted in a single action of the City Council unless pulled for discussion. Any member of the public may address the City Council on an item of concern by submitting to the City Clerk a speaker slip (located on the back table) before the Consent Calendar is addressed. Those items removed from the Consent Calendar by a member of the Council will be trailed to the end of the agenda, while Consent Calendar items removed by the public will be heard immediately after approval of the Consent Calendar to hear the public speaker.

All speakers should refer to the public comment section at the beginning of the agenda for details.

Please be aware of the timer light on the Council Dais.

A.1. Minutes of the City Council.

Recommendation: That the City Council

1. Approve the Minutes of the City Council meeting held on May 7, 2025.

Solana Beach City Council Regular Meeting Minutes May 21, 2025 Page 3 of 9 Motion: Moved by Councilmember Zito and second by Councilmember Edson to approve. Approved 5/0. Ayes: Heebner, Becker, MacDonald, Zito, Edson. Noes: None.

Motion carried unanimously.

A.2. Register Of Demands. (File 0300-30)
Recommendation: That the City Council

1. Ratify the list of demands for April 19, 2025 – May 2, 2025.

Motion: Moved by Councilmember Zito and second by Councilmember Edson to approve. Approved 5/0. Ayes: Heebner, Becker, MacDonald, Zito, Edson. Noes: None.

Motion carried unanimously.

A.3. Solana Beach Lighting District for Fiscal Year 2025/26. (File 0495-20) Recommendation: That the City Council

1. Adopt Resolution 2025-040 approving the Solana Beach Lighting Maintenance District Engineer’s Report for Fiscal Year 2024/25 for proceedings of the annual levy of assessments within a special maintenance district.

2. Adopt Resolution 2025-041 declaring intention to provide for an annual levy and collection of assessments in a special maintenance district and setting a time and date for a public hearing; and scheduling the public hearing for June 18, 2025.

Motion: Moved by Councilmember Zito and second by Councilmember Edson to approve. Approved 5/0. Ayes: Heebner, Becker, MacDonald, Zito, Edson. Noes: None.

Motion carried unanimously.

A.4. Solana Beach Coastal Rail Trail Maintenance District Fiscal Year 2025/26. (File 0495-20)
Recommendation: That the City Council

1. Adopt Resolution 2025-037 initiating the proceedings for the annual levy of assessments within the Coastal Rail Trail Maintenance District for Fiscal Year 2025/26.

2. Adopt Resolution 2025-038 approving the Preliminary Engineer's Report for proceedings of the annual levy of assessments within Coastal Rail Trail Maintenance District.

3. Adopt Resolution 2025-039 declaring intention to provide for the annual levy and collection of assessments in Coastal Rail Trail Maintenance District and setting a time and date for a public hearing for June 18, 2025.

Motion: Moved by Councilmember Zito and second by Councilmember Edson to approve. Approved 5/0. Ayes: Heebner, Becker, MacDonald, Zito, Edson. Noes: None.

Motion carried unanimously.

Solana Beach City Council Regular Meeting Minutes May 21, 2025 Page 4 of 9 A.5. List of Projects for Fiscal Year 2025/26 to Receive Road Maintenance Rehabilitation Account Funding as Required by Senate Bill (SB) 1. (File 0820-35) Recommendation: That the City Council

1. Adopt Resolution 2025-042:
a. Authorizing the City Engineer to establish a project list for Local Streets and Roads Funding Program Road Maintenance and Rehabilitation Account FY 2025/26 revenues and designates the 2025 and 2026 Annual Street Maintenance and Repairs Project, as identified in the City’s FY 2025/26 Capital Improvement Program list, to receive SB 1 funding. It is anticipated that the designated project will rehabilitate the pavement through asphalt overlays of Lomas Santa Fe Drive from the eastern edge of the North County Transit District railroad right of way to east of Solana Hills Drive; and several residential streets including San Rodolfo Drive/Solana Hills Drive from Stevens Avenue to Lomas Santa Fe Drive, Sierra Avenue from Estrella Street to W. Cliff Street, sections of Highland Drive, all of Cerro Verde Drive, all of El Pedregal Court, all of Ramona Place, all of La Sobrina Court, all of Loma Corta Drive, all of Santa Madera Court, and all of Santa Rufina Court.

It is also anticipated that the designated project will be completed by March 2026 and will have an estimated useful life of approximately 15 years. b. Authorizing the City Engineer to submit the project list to the California Transportation Commission for the 2025/26 Local Streets and Roads Funding Program using funds from the Road Maintenance and Rehabilitation Account.

Motion: Moved by Councilmember Zito and second by Councilmember Edson to approve. Approved 5/0. Ayes: Heebner, Becker, MacDonald, Zito, Edson. Noes: None.

Motion carried unanimously.

A.6. Quarterly Investment Report. (File 0350-44)
Recommendation: That the City Council

1. Accept and file the Cash and Investment Report for the quarter ending March 31, 2025.

Motion: Moved by Councilmember Zito and second by Councilmember Edson to approve. Approved 5/0. Ayes: Heebner, Becker, MacDonald, Zito, Edson. Noes: None.

Motion carried unanimously.

A.7. Community Development Professional Service Agreements. (File 0600-05) Recommendation: That the City Council

1. Adopt Resolution 2025-044 authorizing the City Manager to execute Professional Services Agreements with Ascent, Harris & Associates, Inc., Helix Environmental Planning, Inc., and Michael Baker International, Inc.

Motion: Moved by Councilmember Zito and second by Councilmember Edson to approve. Approved 5/0. Ayes: Heebner, Becker, MacDonald, Zito, Edson. Noes: None.

Motion carried unanimously.

Solana Beach City Council Regular Meeting Minutes May 21, 2025 Page 5 of 9 A.8. Sewer and Storm Drain Maintenance Services. (File 0850-40) Recommendation: That the City Council

1. Adopt Resolution 2025-058 authorizing the City Manager to execute Amendment No. 3 to the Professional Services Agreement with iDrains, LLC, DBA Affordable Pipeline Services, to include quarterly maintenance of an additional 23 Full Capture Systems, increasing the agreement by $10,120 annually, to a not-to-exceed amount of $390,030 for FY 2025/2026 and subsequent years.

Motion: Moved by Councilmember Zito and second by Councilmember Edson to approve. Approved 5/0. Ayes: Heebner, Becker, MacDonald, Zito, Edson. Noes: None.

Motion carried unanimously.

A.9. 2024 State Homeland Security Program Grant Funds for Firefighting Equipment. (File 0260-40)
Recommendation: That the City Council

1. Approve Resolution 2025-057:
a. Accepting $7,788 in federal funds from a 2024 State Homeland Security Program (SHSP) grant awarded to the City of Solana Beach for the purchase of a ventilation fan with accessories.
b. Authorizing the City Manager, or her designee, to sign and submit the required California Governor's Office of Emergency Services Standard Assurances for Cal OES Federal Non-Disaster Grant Programs. c. Approving a budget amendment of $7,788 to the Misc. Grant Fund – Federal Grants revenue account 246-46600 and the Minor Equipment expenditure account 2466120-64190.
d. Authorizing the City Treasurer to amend the FY 2024/25 Adopted Budget accordingly.

Motion: Moved by Councilmember Zito and second by Councilmember Edson to approve. Approved 5/0. Ayes: Heebner, Becker, MacDonald, Zito, Edson. Noes: None.

Motion carried unanimously.

B. PUBLIC HEARINGS: (B.1. – B.3.)
This portion of the agenda provides citizens an opportunity to express their views on a specific issue as required by law after proper noticing by submitting a speaker slip (located on the back table) to the City Clerk. After considering all of the evidence, including written materials and oral testimony, the City Council must make a decision supported by findings and the findings must be supported by substantial evidence in the record. An applicant or designee(s) for a private development/business project, for which the public hearing is being held, is allotted a total of fifteen minutes to speak, as per SBMC 2.04.210. A portion of the fifteen minutes may be saved to respond to those who speak in opposition. All other speakers should refer to the public comment section at the beginning of the agenda for time allotment. Please be aware of the timer light on the Council Dais.

Solana Beach City Council Regular Meeting Minutes May 21, 2025 Page 6 of 9 B.1. Public Hearing: 615 N. Granados Avenue, Applicant: DMIG 615 Granados LLC, Case DRP23-011/SDP23-015 (North Lot), and DRP23-012/SDP23-016 (South Lot), APN: 263-082-17. (File 0600-40)
The proposed project meets the minimum zoning requirements under the SBMC, may be found to be consistent with the General Plan, and may be found, as conditioned, to meet the discretionary findings required to approve a DRP and SDP Waiver for the proposed North Lot and a DRP for the proposed South Lot. The project also meets the requirements of the SDP for South Lot. Therefore, should the City Council be able to make the required findings, Staff recommends that the City Council:

1. Conduct the Public Hearing: Open the Public Hearing, Report Council Disclosures, Receive Public Testimony, and Close the Public Hearing.

2. Find the DRP, SDP, and SDP Waiver for the North Lot exempt from the California Environmental Quality Act pursuant to Sections 15303 and 15332 of the State CEQA Guidelines;

3. Find the DRP and SDP for the South Lot exempt from the California Environmental Quality Act pursuant to Sections 15303 and 15332 of the State CEQA Guidelines; and

4. If the City Council makes the requisite findings and approves the project, adopt the following:
a. Resolution 2025-019 conditionally approving a Development Review Permit (DRP23-011), Structure Development Permit (SDP23-015), and Structure Development Permit Waiver to construct a two-story single-family residence with an attached two-car garage and perform associated site improvements on the North Lot; and
b. Resolution 2025-020 conditionally approving a Development Review Permit (DRP23-012) and Structure Development Permit (SDP23-016) to construct a two-story single-family residence with an attached two-car garage and perform associated site improvements on the South Lot.

Staff presented a PowerPoint (on file).

Mayor Heebner opened the public hearing. Council disclosures.

Applicant representative presented a PowerPoint (on file).

Public Speakers: Noam Ziv, Bill Howden
Motion: Moved by Councilmember Zito and second by Councilmember Edson to close the public hearing. Approved 5/0. Ayes: Heebner, Becker, MacDonald, Zito, Edson.

Noes: None. Motion carried unanimously.

Motion: Moved by Councilmember Edson and second by Mayor Heebner to approve recommendation with modifications to include 1) requiring the railing material exterior ducts and stairs to be glass, 2) specifying that the double sump pump has battery backups 3) requiring that the westward face of the primary bedroom of the south home is 2 ft. 6 in. east, as well as the deck following it, 4) restricting any expansion of the additional deck Solana Beach City Council Regular Meeting Minutes May 21, 2025 Page 7 of 9 or structure west of the main level of either of the properties, 5) restricting the height of all furnishings on all newly created decks to be level with the height of the glass railings 6) adding the City Manager’s language stating that any modification to the landscape plant mix, that exceeds 8 ft., would require City approval or warrant a modification to the landscape plan, 7) allowing the tree near the parking space to be replaced with a tree of similar size and scope once it dies in a placement to the west of the recovered parking space, and that 8) all applicable conditions of the project shall be binding to all successor interests including but not limited to the future owners, lessees, and tenants. Approved 3/2. Ayes: Heebner, Becker, Edson. Noes: MacDonald, Zito. Motion carried.

B.2. Public Hearing: 671 East Solana Circle, Applicant: Beals, Nicholls, Case DRP24-015, APN 298-320-27-00. (File 0600-40)
The proposed project meets the minimum objective requirements under the Park Del Mar Development regulations and the underlying SBMC, could be found to be consistent with the General Plan and could be found, as conditioned, to meet the discretionary findings required as discussed in this report to approve a DRP.

Therefore, Staff recommends that the City Council:

1. Conduct the Public Hearing: Open the Public Hearing, Report Council Disclosures, Receive Public Testimony, and Close the Public Hearing.

2. Find the project exempt from the California Environmental Quality Act pursuant to Section 15303 of the State CEQA Guidelines; and

3. If the City Council makes the requisite findings and approves the project, adopt Resolution 2025-055 conditionally approving a DRP to demolish a single-family residence, construct a replacement one-story, single-family residence with an attached one-car garage and perform associated site improvements at 671 East Solana Circle.

Staff presentation.

Mayor Heebner opened the public hearing. Council disclosures.

Motion: Moved by Councilmember Zito and second by Deputy Mayor Becker to close the public hearing. Approved 4/0/1. Ayes: Heebner, Becker, MacDonald, Zito. Noes: None.

Absent: Edson (recused). Motion carried.

Motion: Moved by Deputy Mayor Becker and second by Councilmember Zito to approve recommendation. Approved 4/0/1. Ayes: Heebner, Becker, MacDonald, Zito. Noes:

None. Absent: Edson (recused). Motion carried.

B.3. Public Hearing: 448 Marview, Applicant: Johansen, Case DRP22-021, SDP22- 019, APN 263-182-07-00. (File 0600-40)
The proposed project meets the minimum zoning requirements under the SBMC, may be found to be consistent with the General Plan and may be found, as conditioned, to meet the discretionary findings required as discussed in this report to approve a DRP and SDP. Therefore, Staff recommends that the City Council:

Solana Beach City Council Regular Meeting Minutes May 21, 2025 Page 8 of 9

1. Conduct the Public Hearing: Open the Public Hearing, Report Council Disclosures, Receive Public Testimony, and Close the Public Hearing.

2. Find the project exempt from the California Environmental Quality Act pursuant to Section 15303 of the State CEQA Guidelines; and

3. If the City Council makes the requisite findings and approves the project, adopt Resolution 2025-054 conditionally approving a DRP and SDP for a new twostory, single-family residence and an attached two-car garage and perform associated site improvements at 448 Marview Drive, Solana Beach.

Staff presentation.

Mayor Heebner opened the public hearing. Council disclosures.

Applicant PowerPoint (on file)
Public Speakers: Kevin Shaw, Nathan Rose, Marti Bertolino, Joseph Driscoll, Diana Driscoll, John Driscoll, and Melodie Tutt.

Motion: Moved by Councilmember Zito and second by Councilmember Edson to close the public hearing. Approved 4/0/1. Ayes: Becker, MacDonald, Zito, Edson. Noes: None.

Absent: Heebner (recused). Motion carried.

Motion: Moved by Councilmember Zito and second by Councilmember Edson to approve the recommendation. Approved 4/0/1. Ayes: Becker, MacDonald, Zito, Edson. Noes:

None. Absent: Heebner (recused). Motion carried.

Mayor Heebner recessed the meeting for a break at 9:11 p.m. and reconvened at 9:17 p.m.

C. STAFF REPORTS: (C.1. – C.2.)
Submit speaker slips to the City Clerk.

All speakers should refer to the public comment section at the beginning of the agenda for time allotments. Please be aware of the timer light on the Council Dais.

C.1. Adopt (2nd Reading) of Ordinance 538 relating to the Annual Sewer Service Charge per Equivalent Dwelling Unit (EDU) for Fiscal Year 2026 through Fiscal Year 2030. (File 0870-40)
Recommendation: That the City Council

1. Adopt Ordinance 538 related to the Sewer Service Charge for FY 2026 through 2030.

Motion: Moved by Councilmember Zito and second by Councilmember MacDonald to approve. Approved 5/0. Ayes: Heebner, Edson, Becker, MacDonald, Zito. Noes: None.

Motion carried unanimously.

C.2. Draft Work Plan Fiscal Year 2025/26. (File 0410-05) Solana Beach City Council Regular Meeting Minutes May 21, 2025 Page 9 of 9 Recommendation: That the City Council

1. Review and discuss the revised draft Fiscal Year 2025/26 Work Plan and direct the City Manager to return this item to Council for approval with the FY 2025/26 and FY 2026/27 Budget on June 18th, 2025.

Discussion.

LEGISLATIVE POLICY AND CORRESPONDENCE:

The City Manager, reported correspondence sent on behalf of the City in opposition to SB 79 (Wiener) proposed legislation as amended.

COMPENSATION & REIMBURSEMENT DISCLOSURE:

COUNCIL COMMITTEE REPORTS: Council Committees
REGIONAL COMMITTEES: (outside agencies, appointed by this Council) STANDING COMMITTEES: (All Primary Members) (Permanent Committees)

CITIZEN COMMISSION(S)
ADJOURN:

Mayor Heebner adjourned the meeting at 9:50 p.m.

Approved: _____________________
CITY COUNCIL ACTION: ____________________________________________________ _________________________________________________________________________ AGENDA ITEM # A.2.

STAFF REPORT

CITY OF SOLANA BEACH
TO: Honorable Mayor and City Councilmembers
FROM: Alyssa Muto, City Manager
MEETING DATE: June 4, 2025
ORIGINATING DEPT: Finance – Rachel Jacobs, Finance Director SUBJECT: Register of Demands
BACKGROUND:

Section 3.04.020 of the Solana Beach Municipal Code requires that the City Council ratify a register of demands which represents all financial demands made upon the City for the applicable period.

DISCUSSION:

Staff certifies that the register of demands has been reviewed for accuracy, that funds are available to pay the above demands, and that the demands comply with the adopted budget.

CEQA COMPLIANCE STATEMENT:

Not a project as defined by CEQA.

FISCAL IMPACT:

The register of demands for May 3, 2025, through May 16, 2025, reflects total expenditures of $1,012,411.73 from various City sources.

WORK PLAN: N/A
OPTIONS:
• Ratify the register of demands.
• Do not ratify and provide direction.

Register of Demands: 05/03/25 through 05/16/25
Check Register - Disbursement Fund (Attachment 1) $ 782,504.10 Net Payroll Council May 8, 2025 5,190.81
Net Payroll Staff P23 May 9, 2025 224,716.82
TOTAL $ 1,012,411.73
June 4, 2025
Register of Demands

Page 2 of 2 ends

CITY STAFF RECOMMENDATION:

Staff recommends that the City Council ratify the above register of demands. ________________________
Alyssa Muto, City Manager
Attachments:

1. Check Register – Disbursement Fund
Page: 1 of 10
City of Solana Beach
Register of Demands

5/3/2025 - 5/16/2025
Department
Vendor Description Date
Check/EFT
Number Amount
100 - GENERAL FUND
MISSION SQUARE PLAN 302817 Payroll Run 2 - Warrant PC11 05/08/2025 9002142 $3,111.49 STERLING HEALTH SERVICES, INC. P22 FSA/DCA CONTRIBUTIONS 05/08/2025 9002146 $2,386.12 STERLING HEALTH SERVICES, INC. P22 FSA/DCA CONTRIBUTIONS 05/08/2025 9002146 $1,364.54 CALPERS PC10 PERS 04/10/25 PD (05/06/25 PERS) 05/06/2025 9050625 $925.53 SELF INSURED SERVICES COMPANY MAY 25 LIFE/ADD/SUPPLEMENTAL 05/08/2025 9002138 $1,320.72 SELF INSURED SERVICES COMPANY MAY 25 LIFE/ADD/SUPPLEMENTAL 05/08/2025 9002138 $332.75 SELF INSURED SERVICES COMPANY MAY 25 LIFE/ADD/SUPPLEMENTAL 05/08/2025 9002138 $1,229.23 SELF INSURED SERVICES COMPANY MAY 25 LIFE/ADD/SUPPLEMENTAL 05/08/2025 9002138 ($2.79) SELF INSURED SERVICES COMPANY MAY 25 LIFE/ADD/SUPPLEMENTAL 05/08/2025 9002138 ($29.23) MISSION SQUARE PLAN 302817 Payroll Run 1 - Warrant P23 05/08/2025 9002142 $11,577.23 SOLANA BEACH FIREFIGHTERS ASSOC Payroll Run 1 - Warrant P23 05/08/2025 9002145 $1,080.00 MICHAEL O'LEARY CHK REISSUE: #106057 - 12/15/23 05/15/2025 108281 $419.91 KATHRYN AMES RFND: FCCC-04/26/25 05/15/2025 108279 $500.00 TOTAL GENERAL FUND $24,215.50
1005100 - CITY COUNCIL
US BANK COUNCIL DINNER FOR 4/9 COUNCIL MEETING 05/15/2025 108269 $151.02 TOTAL CITY COUNCIL $151.02
1005150 - CITY CLERK
IRON MOUNTAIN 03/26/25-04/22/25-SHREDDING 05/08/2025 108252 $362.98 KFORCE INC. 04/17/25-TEMP SERVICES-CLK 05/08/2025 9002143 $880.00 KFORCE INC. 04/24/25-TEMP SERVICES-CLK 05/08/2025 9002143 $1,243.60 KFORCE INC. 05/01/25-TEMP SERVICES-CLK 05/15/2025 9002152 $960.00 US BANK CHAMBERS SPEAKER TABLE LIGHT / CLERK FILE ROOM 05/15/2025 108270 $78.28 US BANK STANDING DESK LAMP 05/15/2025 108270 $46.75
US BANK 2025 CONFERENCE REGISTRATION 05/15/2025 108269 $650.00 US BANK BINDER DELIVERY BAGS 05/15/2025 108270 $51.50
US BANK CCAC MEMBERSHIP 05/15/2025 108269 $250.00
US BANK 1 OF 4 REPLACEMENT STOOL/CHAIR FOR DEPT 05/15/2025 108269 $108.74 US BANK 3 REPLACEMENT STOOLS FOR DEPT WORKTABLE 05/15/2025 108269 $326.22 US BANK IIMC MEMBERSHIP FEE 05/15/2025 108269 $150.00
US BANK MAGNIFYING GLASSES FOR AGENDA BINDERS 05/15/2025 108270 $15.21 US BANK MMC SERIES ATTENDANCE JUNE 24-27 05/15/2025 108269 $500.00 US BANK UPS SHIPMENT OF TIME STAMPER FOR CLEANING 05/15/2025 108270 $19.21 US BANK NEW FLOPPY DISK READER 05/15/2025 108270 $20.85 US BANK BID OPENING DAY TIME CLOCK CLEANING 05/15/2025 108269 $101.08 US BANK 22 SESSION TRAINING SERIES ON REDACTION 05/15/2025 108269 $1,000.00 US BANK IIMC MEMBERSHIP UNTIL 6/30/26 05/15/2025 108269 $195.00 US BANK BUNGEE CORDS TO SECURE THINGS IN FILE ROOM 05/15/2025 108270 $22.25 US BANK SOUTHWEST FLIGHT - CMCA CONFERENCE 05/15/2025 108269 $242.60 US BANK SOUTHWEST FLIGHT CHANGE - CMCA CONFERENCE 05/15/2025 108269 $90.00 US BANK RECORDS STORAGE 05/15/2025 108269 $119.88
US BANK STORAGE OF COUNCIL MEETINGS -AUDIO/VIDEO 05/15/2025 108269 $249.99 Page: 2 of 10
TOTAL CITY CLERK $7,684.14
1005200 - CITY MANAGER
US BANK PENCIL SHARPENER/EXTENSION CORDS 05/15/2025 108270 $54.88 EMANUELS JONES & ASSOCIATES, LLC APR / MAY 25-LOBBYING SERVICES 05/15/2025 9002151 $5,570.24 US BANK CM DINNER FOR 4/9 COUNCIL MEETING 05/15/2025 108270 $31.83 TOTAL CITY MANAGER $5,656.95
1005250 - LEGAL SERVICES
BURKE WILLIAMS & SORENSEN 96-0001 - PROF SVC 05/08/2025 9002139 $2,676.50 BURKE WILLIAMS & SORENSEN 96-0001.001 - PROF SVC 05/08/2025 9002139 $1,225.00 BURKE WILLIAMS & SORENSEN 96-0006 - PROF SVC 05/08/2025 9002139 $861.30 BURKE WILLIAMS & SORENSEN 96-0014 - PROF SVC 05/08/2025 9002139 $1,052.60 BURKE WILLIAMS & SORENSEN 96-0037.003 - PROF SVC 05/08/2025 9002139 $415.80 BURKE WILLIAMS & SORENSEN 96-0040.005 - PROF SVC 05/08/2025 9002139 $2,028.13 BURKE WILLIAMS & SORENSEN MAR 25-RETAIN 05/08/2025 9002139 $15,000.00 US BANK PL-ATTORNEY DINNER FOR COUNCIL MEETING 4/9 05/15/2025 108270 $29.95 TOTAL LEGAL SERVICES $23,289.28
1005300 - GENERAL FUND - FINANCE
STAPLES CONTRACT & COMMERCIAL DESK PAD/BNDR CLIPS/DIVIDERS/HGHLTRS/DUSTER 05/08/2025 108259 $12.95 AMAZON.COM SALES, INC 17P3-4RJX-KCWM-PLANNER 05/08/2025 9002137 $11.72 AMAZON.COM SALES, INC 17P3-4RJX-KCWM-PENS 05/08/2025 9002137 $10.84 TOTAL GENERAL FUND - FINANCE $35.51
1005350 - SUPPORT SERVICES
STAPLES CONTRACT & COMMERCIAL DESK PAD/BNDR CLIPS/DIVIDERS/HGHLTRS/DUSTER 05/08/2025 108259 $47.78 AMAZON.COM SALES, INC 17P3-4RJX-KCWM-PURELL 05/08/2025 9002137 $21.82 AMAZON.COM SALES, INC 17P3-4RJX-KCWM-COFFEE/PLATES 05/08/2025 9002137 $67.62 AMAZON.COM SALES, INC 17P3-4RJX-KCWM-COFFEE/DISH SOAP 05/08/2025 9002137 $108.01 AMAZON.COM SALES, INC 17P3-4RJX-KCWM-PAPER PLATES/BOWLS 05/08/2025 9002137 $60.13 AMAZON.COM SALES, INC 17P3-4RJX-KCWM-MANILA ENVELOPES 05/08/2025 9002137 $38.14 CULLIGAN OF SAN DIEGO APR 25- WATER/MAY 25-EQUIPMENT-CH 05/15/2025 108274 $211.49 CULLIGAN OF SAN DIEGO MAY 25-EQUIPMENT-PW 05/15/2025 108274 $75.10 CULLIGAN OF SAN DIEGO APR 25- WATER/MAY 25-EQUIPMENT-LC 05/15/2025 108274 $41.67 TOTAL SUPPORT SERVICES $671.76
1005400 - HUMAN RESOURCES
LIEBERT CASSIDY INC MAR 25-LCW FIRE FLSA STUDY/ANALYSIS 05/08/2025 108253 $3,525.00 EMPLOYMENT DEVELOPMENT DEPARTMENT 932-0244-8 SUI PE 03/31/25 05/08/2025 108251 $2,053.00 US BANK EFAX SERVICES 05/15/2025 108270 $49.99
US BANK GET WELL FLOWERS 05/15/2025 108269 $130.50
US BANK JOB POSTING - MANAGEMENT ANALYST (CITY CLERK) 05/15/2025 108269 $350.00 US BANK MS SENIOR LG INTERVIEW PANEL SUPPLIES 05/15/2025 108270 $42.21 US BANK EE REIMBURSED 05/15/2025 108270 $56.13
US BANK EXTENSION CORD 05/15/2025 108270 $16.30
US BANK BUSINESS CARDS 05/15/2025 108270 $25.94
US BANK CPS PBLC RISK TRN 05/15/2025 108269 $199.00
US BANK EFAX SERVICES 05/15/2025 108270 $49.99
US BANK PERSONNEL FILES 05/15/2025 108270 $78.28
US BANK CERTIFIED MAIL 05/15/2025 108270 $9.68
US BANK ONLINE AUTISM TRAINING (150 LICENSES) 05/15/2025 108269 $490.00 US BANK ADMIN PROF DAY 05/15/2025 108269 $84.57
US BANK MANDATED REPORTER TRAINING 05/15/2025 108270 $8.99 US BANK MANDATED REPORTER TRAINING 05/15/2025 108270 $17.98 US BANK MANDATED TRAINING 05/15/2025 108270 $8.99
Page: 3 of 10
US BANK MANDATED TRAINING 05/15/2025 108270 $8.99
US BANK MANDATED TRAINING 05/15/2025 108270 $8.99
US BANK MANDATED TRAINING 05/15/2025 108270 $8.99
US BANK MANDATED TRAINING 05/15/2025 108270 $8.99
US BANK MANDATED TRAINING 05/15/2025 108270 $8.99
US BANK MANDATED TRAINING 05/15/2025 108270 $8.99
US BANK MANDATED TRAINING 05/15/2025 108270 $8.99
US BANK MANDATED TRAINING 05/15/2025 108270 $8.99
US BANK MANDATORY TRAINING CERT 05/15/2025 108270 $8.99 US BANK MANDATED TRAINING 05/15/2025 108270 $8.99
US BANK MANDATED TRAINING 05/15/2025 108270 $8.99
TOTAL HUMAN RESOURCES $7,295.44
1005450 - INFORMATION SERVICES
360 GLOBAL TECHNOLOGY LLC MAY 25-WEBSITE HOSTING 05/08/2025 9002135 $600.00 VERIZON WIRELESS SD 670601022-0001-03/24/25-04/23/25 05/08/2025 108260 $128.05 FISHER INTEGRATED, INC. APR 25-WEB STREAMING SERVICES 05/08/2025 9002141 $800.00 AMAZON.COM SALES, INC 17P3-4RJX-KCWM-FIBER OPTIC CABLE/USB EXTNSN CABLE
05/08/2025 9002137 $196.32
AMAZON.COM SALES, INC 17P3-4RJX-KCWM-HDMI HDTV ADAPTER 05/08/2025 9002137 $20.65 AMAZON.COM SALES, INC 17P3-4RJX-KCWM-USB JACK ADAPTER 05/08/2025 9002137 $8.58

US BANK MONTHLY CONSTANT CONTACT EMAIL

SUBSCRIPTION
05/15/2025 108269 $98.00
US BANK MISAC MEMBERSHIP 05/15/2025 108270 $65.00
US BANK REPLACE FAILED SERVER HARD DRIVES 05/15/2025 108269 $413.25 US BANK MONTHLY CONSTANT CONTACT 05/15/2025 108269 $98.00 US BANK EXTERNAL HARD DRIVE 05/15/2025 108269 $173.99
US BANK NEW REPLACEMENT ROUTER 05/15/2025 108270 $73.94 US BANK OTTERBOX CASES FOR FIRE TRUCK IPADS 05/15/2025 108269 $119.60 US BANK VPN CERTIFICATE RENEWAL 05/15/2025 108269 $984.00 TOTAL INFORMATION SERVICES $3,779.38
1005550 - PLANNING
US BANK CEQA BOOK FOR 2025 05/15/2025 108270 $47.56
US BANK APA/AICP MEMBERSHIP DUES 05/15/2025 108269 $813.00 TOTAL PLANNING $860.56
1005590 - CODE ENFORCEMENT
WEX FLEET UNIVERSAL 04/08/25-05/07/25-AUTO FUEL 05/15/2025 108295 $93.91 US BANK NEW STAFF UNIFORM SHIRT 05/15/2025 108269 $113.91 TOTAL CODE ENFORCEMENT $207.82
1006120 - FIRE DEPARTMENT
ACE UNIFORMS LLC NAME TAG 05/08/2025 9002136 $18.40
ACE UNIFORMS LLC NAMETAG 05/08/2025 9002136 $19.34
ACE UNIFORMS LLC NAMETAG 05/08/2025 9002136 $19.34
BUSINESS PRINTING COMPANY INC BUSINESS CARDS 05/08/2025 108248 $739.79 L. N. CURTIS & SONS INC BOOTS 05/08/2025 108255 $1,856.68 AFECO INC PANTS/SEWING/OUTER SHELL 05/08/2025 108258 $47.86 AFECO INC OUTERSHELL/SEWING/PATCH RPR/PANT RPR 05/08/2025 108258 $311.49 AFECO INC TURNOUT CLEANING 05/08/2025 108258 $526.50
MUNICIPAL EMERGENCY SERVICES, INC SCBA FLOW TEST 05/08/2025 9002144 $1,000.00 WEX BANK MAR 25-AUTO FUEL 05/08/2025 108261 $1,597.76
CITY OF ENCINITAS JUL-DEC 24-ENC FMS 05/15/2025 108273 $288,364.00 WEX FLEET UNIVERSAL 04/08/25-05/07/25-AUTO FUEL 05/15/2025 108295 $58.86 Page: 4 of 10
ACE UNIFORMS LLC 05/15/2025 9002148 $136.37
REGIONAL COMMS SYS MS 056 RCS 05/15/2025 108284 $1,298.00 REGIONAL COMMS SYS MS 056 RCS 05/15/2025 108284 $796.50 REGIONAL COMMS SYS MS 056 RCS 05/15/2025 108284 $32.50
AFECO INC 05/15/2025 108291 $405.75
PARKHOUSE TIRE INC 05/15/2025 108283 $2,248.71
US BANK 05/15/2025 108269 $1,105.68
US BANK 05/15/2025 108269 $173.96
US BANK 05/15/2025 108269 $161.88
US BANK 05/15/2025 108270 $63.85
US BANK 05/15/2025 108270 $7.35
US BANK 05/15/2025 108269 $275.24
US BANK 05/15/2025 108269 $254.95
US BANK 05/15/2025 108269 $104.16
US BANK 05/15/2025 108269 $95.98
US BANK 05/15/2025 108269 $505.16
US BANK 05/15/2025 108270 $60.88
US BANK 05/15/2025 108270 $26.09
US BANK 05/15/2025 108270 $29.83
US BANK 05/15/2025 108270 $2.92
US BANK 05/15/2025 108270 $25.98
US BANK 05/15/2025 108269 $159.56
US BANK 05/15/2025 108270 $18.43
US BANK 05/15/2025 108270 $76.42
US BANK 05/15/2025 108270 $53.20
US BANK 05/15/2025 108270 $52.17
US BANK 05/15/2025 108270 $78.28
US BANK 05/15/2025 108269 $619.85

US BANK

SHIRTS/EMBRDY
APR 25-FIRE RADIOS
APR 25-SHERIFF RADIOS
APR 25-CAP CODE

TURNOUT CLEANING

REAR AXEL REPLACEMENT

FS SUPPLIES

MAINTENANCE LADDER

OFFICE SUPPLIES

MOUNTING EQUIPMENT

GEAR LETTERING DECALS

HALLIGON TOOL

BOLT CUTTER

INK FOR PRINTERS

TOWEL SUPPLIES

STATION CLEANING SUPPLIES

CLEANING SUPPLIES

SHOWER SUPPLIES

POSTAGE FOR THE BADGE PINNING CEREMONY

INVITES

FOOD/DRINKS NCD MEETING

BATTERY MOUNTS

TOOL LUBRICANT
OIL

VOLTAGE CONVERTER

REPLACEMENT OF FIRE STATION TUPPERWARE

REPLACEMENT OF FIRE STATION VACUUM
BOOTS 05/15/2025 108269 $224.16
TOTAL FIRE DEPARTMENT $303,653.83
1006130 - ANIMAL CONTROL
SAN DIEGO HUMANE SOCIETY & S.P.C.A. MAY 25-ANIMAL SERVICES 05/08/2025 108257 $7,603.00 TOTAL ANIMAL CONTROL $7,603.00
1006150 - CIVIL DEFENSE
AT&T CALNET 3 9391012275-02/24/25-03/23/25 05/15/2025 108266 $155.55 AT&T CALNET 3 9391012275-03/24/25-04/23/25 05/15/2025 108267 $155.55 TOTAL CIVIL DEFENSE $311.10
1006170 - MARINE SAFETY
AMIGO CUSTOM SCREENPRINTS MS UNIFORMS 05/08/2025 108247 $280.78 CULLIGAN OF SAN DIEGO FEB 25-EQUIPMENT-MS 05/08/2025 108250 $58.00 CULLIGAN OF SAN DIEGO APR 25-EQUIPMENT-MS 05/08/2025 108250 $58.00 CULLIGAN OF SAN DIEGO MAY 25-EQUIPMENT-MS 05/08/2025 108250 $58.00 ACE UNIFORMS LLC PANTS/SHIRTS/SEWINGS 05/08/2025 9002136 $344.78 WEX FLEET UNIVERSAL 04/08/25-05/07/25-AUTO FUEL 05/15/2025 108295 $1,222.21 US BANK BLS RECERT 05/15/2025 108270 $81.00
US BANK LUNCH FOR TRAINING 05/15/2025 108269 $192.00
US BANK MANDATED REPORTER TRAINING 05/15/2025 108270 $8.99 US BANK MANDATED REPORTER TRAINING 05/15/2025 108270 $8.99 US BANK STRAPS FOR BASKET 05/15/2025 108270 $36.98
US BANK 10 2-GAL STORAGE BINS FOR UNIFORM STORAGE 05/15/2025 108269 $347.89 Page: 5 of 10
US BANK ABANDONED BOAT DISPOSAL 05/15/2025 108269 $510.00 US BANK ABANDONED VESSEL TOW 05/15/2025 108269 $1,020.00 US BANK BUNGEE CORDS 05/15/2025 108270 $11.71
US BANK MANDATED REPORTER TRAINING 05/15/2025 108270 $8.99 US BANK MANDATED REPORTER TRAINING 05/15/2025 108270 $8.99 US BANK MANDATED REPORTER TRAINING 05/15/2025 108270 $8.99 US BANK MEDICAL EQUIPMENT BOXES 05/15/2025 108269 $394.71 US BANK MEDICAL SUPPLIES 05/15/2025 108269 $88.83
US BANK MEDICAL SUPPLIES 05/15/2025 108269 $630.27
US BANK MEDICAL SUPPLIES 05/15/2025 108269 $84.79
US BANK MEDICAL SUPPLIES 05/15/2025 108270 $27.16
US BANK PWC REPAIR 05/15/2025 108269 $751.00
US BANK REFUND DUE TO DEFECTIVE TRAILER LIGHTS 05/15/2025 108270 ($52.18) US BANK SNORKELS FOR CODE X BAGS 05/15/2025 108269 $81.57 US BANK TRAILER LIGHTS 05/15/2025 108270 $28.12
US BANK TRAILER REPAIR (PWC) 05/15/2025 108270 $52.18
US BANK TRAILER REPAIR (PWC) 05/15/2025 108270 $68.50
US BANK TRAINING 05/15/2025 108270 $8.99
US BANK TRAINING 05/15/2025 108270 $8.99
US BANK TRAINING 05/15/2025 108270 $8.99
US BANK ADDITIONAL USER FOR SCHEDULING SOFTWARE 05/15/2025 108270 $3.25 US BANK MANDATED REPORTER TRAINING 05/15/2025 108270 $8.99 US BANK MANDATED REPORTER TRAINING 05/15/2025 108270 $8.99 US BANK MEDICAL SUPPLY ORDER 05/15/2025 108269 $853.74
US BANK SCHEDULING SOFTWARE MARCH 05/15/2025 108269 $246.40 US BANK GLOVES FOR RWC CLASS 05/15/2025 108270 $12.52
US BANK PWC OIL CHANGE SUPPLIES 05/15/2025 108269 $85.06 US BANK INTERVIEW PANELIST LUNCH 05/15/2025 108269 $141.80 SUNBELT RENTALS, INC. LOADER-FORK LIFT 05/15/2025 108293 $1,670.71 US BANK SERVICE OF SCUBA REGULATORS 05/15/2025 108269 $659.92 US BANK WINCH FOR PWC 05/15/2025 108269 $81.54
US BANK FRAMES FOR STAFF PHOTOS 05/15/2025 108270 $32.61 US BANK LUNCH FOR RECURRENT TRAINING 05/15/2025 108269 $119.77 US BANK BLS CERTS 05/15/2025 108269 $162.00
US BANK RED CROSS EMR RECEIPT 05/15/2025 108269 $235.00 US BANK KEYS 05/15/2025 108270 $77.58
US BANK KEYS & MISC. KEY ACCESSORIES. 05/15/2025 108270 $30.57 US BANK BADGES AND NAME PLATES 05/15/2025 108269 $373.80 US BANK CALIFORNIA BOATERS CARD 05/15/2025 108270 $10.00 US BANK WASHING MACHINE REPAIR AT HQ 05/15/2025 108269 $246.88 US BANK SR GUARD UNIFORMS 05/15/2025 108269 $344.80
US BANK ORGANIZATION FOR DIVE LOCKERS 05/15/2025 108270 $59.65 US BANK FOOD FOR RECURRENT TRAINING 05/15/2025 108269 $182.55 US BANK SCHEDULING SOFTWARE APRIL INVOICE 05/15/2025 108269 $250.60 US BANK SCHEDULING SOFTWARE 05/15/2025 108270 $7.28
US BANK ROPE RESCUE TRAINING THROUGH RESCUE 3 05/15/2025 108269 $654.78 US BANK TOWER PHONE AND PHONE LINE 05/15/2025 108270 $40.20 US BANK 4 BLACK PHONES FOR TOWERS 05/15/2025 108269 $160.88 US BANK OFFICE SUPPLIES 05/15/2025 108269 $126.06
US BANK PAINT TAPE 05/15/2025 108270 $48.79
TOTAL MARINE SAFETY $13,384.94
Page: 6 of 10
1006510 - ENGINEERING
UNDERGROUND SVC ALERT OF SOCAL INC APR 25-DIG ALERT 05/15/2025 9002157 $108.05 JOHN F VEACH BEACH HANDRAIL REPAIR 05/15/2025 108290 $4,985.00 CALIFORNIA BACKFLOW & CHLORINATION LLC BACKFLOW TEST 05/15/2025 108271 $1,800.00 VICTOR MAGANA GONZALEZ MILEAGE: 04/24/25 05/15/2025 108294 $43.26 WEX FLEET UNIVERSAL 04/08/25-05/07/25-AUTO FUEL 05/15/2025 108295 $176.48 US BANK JOINT APWA-ASCE LUNCH 05/15/2025 108270 $80.00
US BANK WASTE WATER COMPLIANCE TRAINING 05/15/2025 108269 $513.97 US BANK 2024 GREENBOOK 05/15/2025 108269 $166.23
US BANK APWA LUNCH - APRIL 2025 05/15/2025 108269 $120.00 US BANK MSA & APWA 05/15/2025 108269 $109.20
TOTAL ENGINEERING $8,102.19
1006520 - ENVIRONMENTAL SERVICES
IDRAINS LLC O- SEWER-STORM MAINT & VIDEO INSPECTIONS 05/15/2025 108263 $2,680.00 IDRAINS LLC O- SEWER-STORM MAINT & VIDEO INSPECTIONS 05/15/2025 108263 $670.00 MISSION LINEN & UNIFORM INC FY25 UNIFORM SERVICES FOR PUBLIC WORKS 05/15/2025 108282 $16.97 MISSION LINEN & UNIFORM INC FY25 UNIFORM SERVICES FOR PUBLIC WORKS 05/15/2025 108282 $16.96 WEX FLEET UNIVERSAL 04/08/25-05/07/25-AUTO FUEL 05/15/2025 108295 $513.38 SANTA FE IRRIGATION DISTRICT 005506-014 - 04/02/25-05/01/25 05/15/2025 108287 $184.54 TOTAL ENVIRONMENTAL SERVICES $4,081.85
1006530 - STREET MAINTENANCE
MISSION LINEN & UNIFORM INC FY25 UNIFORM SERVICES FOR PUBLIC WORKS 05/15/2025 108282 $27.55 MISSION LINEN & UNIFORM INC FY25 UNIFORM SERVICES FOR PUBLIC WORKS 05/15/2025 108282 $27.56 BFS GROUP OF CALIFORNIA LLC SPRAY PAINT 05/15/2025 108276 $139.71 BFS GROUP OF CALIFORNIA LLC WIRE BRUSH/MSKING PAPER/TAPE 05/15/2025 108276 $22.83 BFS GROUP OF CALIFORNIA LLC HACKSAW 05/15/2025 108276 $10.27 BFS GROUP OF CALIFORNIA LLC PAINT/GLOVES 05/15/2025 108276 $67.38 BFS GROUP OF CALIFORNIA LLC BLACKTOP PATCH 05/15/2025 108276 $190.20 WEX FLEET UNIVERSAL 04/08/25-05/07/25-AUTO FUEL 05/15/2025 108295 $465.26 SDG&E CO INC UTILITIES-03/01/25-04/08/25 05/15/2025 108288 $225.33 SDG&E CO INC UTILITIES-03/08/25-04/08/25 05/15/2025 108288 $442.13 US BANK GRAFFITI REMOVAL AEROSOL 05/15/2025 108269 $148.97 US BANK FUSES FOR EMERGENCY FLASHERS 05/15/2025 108270 $10.84 US BANK FIRE TORCH FOR ASPHALT 05/15/2025 108270 $52.15 US BANK WEED WHIP HEAD 05/15/2025 108270 $34.78
SANTA FE IRRIGATION DISTRICT 011695-000 - 04/01/25-04/30/25 05/15/2025 108287 $114.11 TOTAL STREET MAINTENANCE $1,979.07
1006540 - TRAFFIC SAFETY
REDFLEX TRAFFIC SYSTEMS, INC APR 25- RED LIGHT CAMERA ENFORCEMENT 05/15/2025 9002154 $8,115.87 DEPARTMENT OF TRANSPORTATION JAN-MAR 25- TRAFFIC SIGNALS 05/15/2025 108275 $258.46 DEPARTMENT OF TRANSPORTATION JAN-MAR 25- TRAFFIC SIGNALS 05/15/2025 108275 $955.01 ALL CITY MANAGEMENT SERVICES, INC CROSSING GUARDS-04/13/25-04/26/25 05/15/2025 9002149 $12,851.56 SDG&E CO INC UTILITIES-03/01/25-04/08/25 05/15/2025 108288 $95.72 SDG&E CO INC UTILITIES-03/08/25-04/08/25 05/15/2025 108288 $591.52 AT&T CALNET 3 9391012279-03/24/25-04/23/25 05/15/2025 108264 $67.85 TOTAL TRAFFIC SAFETY $22,935.99
1006550 - STREET CLEANING
SCA OF CA, LLC APR 25- STREET SWEEPING SERVICES 05/15/2025 9002156 $3,952.53 SANTA FE IRRIGATION DISTRICT 011695-000 - 04/01/25-04/30/25 05/15/2025 108287 $67.01 TOTAL STREET CLEANING $4,019.54
Page: 7 of 10
1006560 - PARK MAINTENANCE
MISSION LINEN & UNIFORM INC FY25 UNIFORM SERVICES FOR PUBLIC WORKS 05/15/2025 108282 $20.13 MISSION LINEN & UNIFORM INC FY25 UNIFORM SERVICES FOR PUBLIC WORKS 05/15/2025 108282 $20.14 CABLE PIPE AND LEAK DETECTION LEAK REPAIR 05/15/2025 108268 $475.00 WEX FLEET UNIVERSAL 04/08/25-05/07/25-AUTO FUEL 05/15/2025 108295 $96.26 US BANK DISTILLERY LOT TREES 05/15/2025 108269 $1,472.46 US BANK DISTILLERY LOT TREES 05/15/2025 108269 $240.79
US BANK DISTILLERY LOT TREES 05/15/2025 108269 $347.29
US BANK SUNSCREEN FOR PUBLIC WORKS STAFF 05/15/2025 108270 $38.79 US BANK PAINT THINNER FOR FCP DOORS 05/15/2025 108270 $51.12 US BANK PAINT THINNER 05/15/2025 108270 $18.31
US BANK RECYCLE LINERS 05/15/2025 108269 $309.24
US BANK CITY HALL IRRIGATION CONTROLLER 05/15/2025 108269 $344.52 SANTA FE IRRIGATION DISTRICT 005506-000 - 03/05/25-05/01/25 05/15/2025 108287 $115.80 SANTA FE IRRIGATION DISTRICT 005506-001 - 03/05/25-05/01/25 05/15/2025 108287 $115.80 SANTA FE IRRIGATION DISTRICT 005506-002 - 03/05/25-05/01/25 05/15/2025 108287 $494.13 SANTA FE IRRIGATION DISTRICT 005506-004 - 03/05/25-05/01/25 05/15/2025 108287 $115.80 SANTA FE IRRIGATION DISTRICT 005506-005 - 03/05/25-05/01/25 05/15/2025 108287 $274.64 SANTA FE IRRIGATION DISTRICT 005506-006 - 03/05/25-05/01/25 05/15/2025 108287 $187.54 SANTA FE IRRIGATION DISTRICT 005506-007 - 03/05/25-05/01/25 05/15/2025 108287 $133.98 SANTA FE IRRIGATION DISTRICT 005506-009 - 03/05/25-05/01/25 05/15/2025 108287 $115.80 SANTA FE IRRIGATION DISTRICT 005506-010 - 03/05/25-05/01/25 05/15/2025 108287 $230.94 SANTA FE IRRIGATION DISTRICT 005506-011 - 03/05/25-05/01/25 05/15/2025 108287 $409.29 SANTA FE IRRIGATION DISTRICT 005506-012 - 03/05/25-05/01/25 05/15/2025 108287 $1,421.31 SANTA FE IRRIGATION DISTRICT 005506-013 - 03/05/25-05/01/25 05/15/2025 108287 $140.04 SANTA FE IRRIGATION DISTRICT 005979-001 - 03/05/25-05/01/25 05/15/2025 108287 $137.53 SANTA FE IRRIGATION DISTRICT 012448-000 - 03/05/25-05/01/25 05/15/2025 108287 $187.54 SANTA FE IRRIGATION DISTRICT 012448-001 - 03/05/25-05/01/25 05/15/2025 108287 $121.24 SANTA FE IRRIGATION DISTRICT 005506-018 - 04/01/25-04/30/25 05/15/2025 108287 $211.85 SANTA FE IRRIGATION DISTRICT 005506-019 - 04/01/25-04/30/25 05/15/2025 108287 $782.55 TOTAL PARK MAINTENANCE $8,629.83
1006570 - PUBLIC FACILITIES
REAL ESTATE CONSULTING & SERVICES INC FY25 ON-CALL AS-NEEDED HANDYMAN 05/15/2025 9002153 $500.19 CALIFORNIA OFFICE CLEANING, INC APR 25- JANITORIAL/CUSTODIAL SVC 05/15/2025 9002150 $8,455.00 SEASIDE HEATING & AIR CONDITIONING MAY 25- HVAC SERVICES-MS 05/15/2025 108289 $120.00 SEASIDE HEATING & AIR CONDITIONING MAY 25-HVAC SERVICES-CH 05/15/2025 108289 $360.00 STANDARD PLUMBING SUPPLY COMPANY CLOSET SPUD/COUPLNG 05/15/2025 108292 $35.27

STANDARD PLUMBING SUPPLY COMPANY CLOSET KIT/VACUUM BREAKER/CLOSET SPUD/BLK CVR CAP
05/15/2025 108292 $190.13
STANDARD PLUMBING SUPPLY COMPANY GASFL/CPLNG 05/15/2025 108292 $102.53 STANDARD PLUMBING SUPPLY COMPANY WATER HEATERS 05/15/2025 108292 $125.00 CINTAS CORPORATION NO. 2 FIRST AID SUPPLIES-CH 05/15/2025 108272 $369.42 SANDIEGO COUNTY-AIR POLLUTION JUN 25-JUN 26-EMISSIONS RENEWAL FEE 05/15/2025 108286 $687.00 BFS GROUP OF CALIFORNIA LLC HOOKS/BUNGEE CORDS 05/15/2025 108276 $20.12 BFS GROUP OF CALIFORNIA LLC FACE SHIELDS/LUMBER ASSMNT 05/15/2025 108276 $31.09 BFS GROUP OF CALIFORNIA LLC BATTRY PAK/HEX BOLT/LUMBER 05/15/2025 108276 $69.57

BFS GROUP OF CALIFORNIA LLC GLOVES/SAW BLADE/JOINT COMPND/WALLBRD BLADE
05/15/2025 108276 $69.03
BFS GROUP OF CALIFORNIA LLC O-RINGS/CLOSET SPUD WASHERS 05/15/2025 108276 $18.54 BFS GROUP OF CALIFORNIA LLC SPADE DRILL BITS 05/15/2025 108276 $23.96 BFS GROUP OF CALIFORNIA LLC TAILPIECE/PIPE EXTENSION/P TRAP 05/15/2025 108276 $17.58 BFS GROUP OF CALIFORNIA LLC GLOVES/SEALANT 05/15/2025 108276 $57.20 Page: 8 of 10
BFS GROUP OF CALIFORNIA LLC PAINT ROLLERS/PAIL LINER 05/15/2025 108276 $16.70 WEX FLEET UNIVERSAL 04/08/25-05/07/25-AUTO FUEL 05/15/2025 108295 $160.43 SDG&E CO INC UTILITIES-03/01/25-04/08/25 05/15/2025 108288 $2,253.10 SDG&E CO INC UTILITIES-03/08/25-04/08/25 05/15/2025 108288 $6,397.08 US BANK A/C DUCT SEALANT 05/15/2025 108269 $89.04
US BANK REFRIGERATOR WATER FILTER 05/15/2025 108270 $29.35 US BANK PAINT FOR FCP RESTROOM DOORS 05/15/2025 108269 $256.32 US BANK CITY CLERK'S OFFICE STRAP 05/15/2025 108270 $58.30 SANTA FE IRRIGATION DISTRICT 005506-008 - 03/05/25-05/01/25 05/15/2025 108287 $506.25 TOTAL PUBLIC FACILITIES $21,018.20
1007100 - COMMUNITY SERVICES
US BANK MMASC ANNUAL MEMBERSHIP DUES 05/15/2025 108269 $125.00 TOTAL COMMUNITY SERVICES $125.00
1007110 - GF-RECREATION
ABLE PATROL & GUARD INC APR 25-FCCC GUARD PATROL 05/08/2025 108246 $864.00 CALIFORNIA OFFICE CLEANING, INC APR 25-FCCC CLEANING 05/08/2025 9002140 $600.00 US BANK PROFESSIONAL ORGANIZATION ANNUAL DUES 05/15/2025 108269 $170.00 US BANK MANDATED REPORTER TRAINING 05/15/2025 108270 $8.99 US BANK TAPE & KLEENEX FOR LA COLONIA 05/15/2025 108270 $17.91 US BANK CPRS DISTRICT 12 AWARD BREAKFAST 05/15/2025 108269 $450.00 TOTAL GF-RECREATION $2,110.90
1205460 - SELF INSURANCE RETENTION
US BANK PARMA HOTEL 05/15/2025 108269 $699.66
TOTAL SELF INSURANCE RETENTION $699.66
1355450 - ASSET REPLACEMENT-INFO SYS
360 GLOBAL TECHNOLOGY LLC APR 25-DRUPAL UPGRADE 05/08/2025 9002135 $5,000.00 US BANK COREY'S REPLACEMENT LAPTOP 05/15/2025 108269 $1,419.64 TOTAL ASSET REPLACEMENT-INFO SYS $6,419.64
1356170 - ASSET REPLACEMENT-MARN SFTY
N MOTORS IRVINE, LLC ASSET RPLCMNT TRUCK REMAINING BALANCE 05/08/2025 108256 $1,307.88 US BANK TRUCK RACK PURCHASE 05/15/2025 108269 $1,309.14 US BANK TRUCK RACKS FOR NEW TRUCK ASSET 05/15/2025 108269 $1,097.19 US BANK TRUCK RACK RETURN 05/15/2025 108269 ($1,309.14) US BANK OUTFITTING SUPPLIES FOR NEW PWC 05/15/2025 108269 $100.86 US BANK PFD FOR NEW PWC 05/15/2025 108269 $202.78
US BANK RWC/CLIFF RESCUE HELMET 05/15/2025 108269 $391.99 TOTAL ASSET REPLACEMENT-MARN SFTY $3,100.70
1357110 - ASSET REPLACEMENT- RECREATION
DOWNTOWN FORD SALES PARKS & REC VEHICLE PURCHASE 05/15/2025 108277 $58,770.42 TOTAL ASSET REPLACEMENT- RECREATION $58,770.42
2037510 - HIGHWAY 101 LANDSC #33
SDG&E CO INC UTILITIES-03/08/25-04/08/25 05/15/2025 108288 $2,452.87 SANTA FE IRRIGATION DISTRICT 005979-000 - 03/05/25-05/01/25 05/15/2025 108287 $448.84 TOTAL HIGHWAY 101 LANDSC #33 $2,901.71
2047520 - MID 9C SANTA FE HILLS
SANTA FE HILLS HOA APR 25- SANTA FE HILLS HOA MID 05/15/2025 9002155 $18,625.00 SANTA FE HILLS HOA MAY 25- SANTA FE HILLS HOA MID 05/15/2025 9002155 $18,625.00 SANTA FE IRRIGATION DISTRICT 005979-014 - 04/01/25-04/30/25 05/15/2025 108287 $839.62 SANTA FE IRRIGATION DISTRICT 005979-015 - 04/01/25-04/30/25 05/15/2025 108287 $409.40 SANTA FE IRRIGATION DISTRICT 005979-016 - 04/01/25-04/30/25 05/15/2025 108287 $462.08 Page: 9 of 10
SANTA FE IRRIGATION DISTRICT 005979-017 - 04/01/25-04/30/25 05/15/2025 108287 $52.56 SANTA FE IRRIGATION DISTRICT 005979-018 - 04/01/25-04/30/25 05/15/2025 108287 $100.85 SANTA FE IRRIGATION DISTRICT 005979-019 - 04/01/25-04/30/25 05/15/2025 108287 $122.80 SANTA FE IRRIGATION DISTRICT 005979-020 - 04/01/25-04/30/25 05/15/2025 108287 $580.61 SANTA FE IRRIGATION DISTRICT 005979-021 - 04/01/25-04/30/25 05/15/2025 108287 $598.17 SANTA FE IRRIGATION DISTRICT 005979-022 - 04/01/25-04/30/25 05/15/2025 108287 $475.25 SANTA FE IRRIGATION DISTRICT 005979-023 - 04/01/25-04/30/25 05/15/2025 108287 $400.62 SANTA FE IRRIGATION DISTRICT 005979-024 - 04/01/25-04/30/25 05/15/2025 108287 $413.79 SANTA FE IRRIGATION DISTRICT 005979-025 - 04/01/25-04/30/25 05/15/2025 108287 $633.29 SANTA FE IRRIGATION DISTRICT 005979-026 - 04/01/25-04/30/25 05/15/2025 108287 $743.04 TOTAL MID 9C SANTA FE HILLS $43,082.08
2057530 - MID 9E ISLA VERDE
ISLA VERDE HOA APR 25- ISLA VERDE HOA MID 05/15/2025 108278 $433.33 ISLA VERDE HOA MAY 25- ISLA VERDE HOA MID 05/15/2025 108278 $433.33 TOTAL MID 9E ISLA VERDE $866.66
2077550 - MID 9H SAN ELIJO #2
SAN ELIJO HILLS II HOA APR 25- SAN ELIJO HOA MID 05/15/2025 108285 $11,100.00 SAN ELIJO HILLS II HOA MAY 25- SAN ELIJO HOA MID 05/15/2025 108285 $11,100.00 TOTAL MID 9H SAN ELIJO #2 $22,200.00
2087580 - COASTAL RAIL TRAIL MAINT
SANTA FE IRRIGATION DISTRICT 005506-003 - 03/05/25-05/01/25 05/15/2025 108287 $187.54 SANTA FE IRRIGATION DISTRICT 005506-020 - 04/01/25-04/30/25 05/15/2025 108287 $1,651.53 TOTAL COASTAL RAIL TRAIL MAINT $1,839.07
2117600 - STREET LIGHTING DISTRICT
SDG&E CO INC UTILITIES-03/01/25-04/08/25 05/15/2025 108288 $9,783.64 TOTAL STREET LIGHTING DISTRICT $9,783.64
2146120 - FIRE MITIGATION FEES
ACE UNIFORMS LLC HAT 05/08/2025 9002136 $91.58
ACE UNIFORMS LLC CREDIT MEMO 05/08/2025 9002136 ($75.41) ACE UNIFORMS LLC HAT 05/15/2025 9002148 $91.58
TOTAL FIRE MITIGATION FEES $107.75
2465200 - MISC GRANTS - CM
STAPLES CONTRACT & COMMERCIAL CUTLERY-FIESTA DEL SOL 05/08/2025 108259 $1,580.40 US BANK RETURN SHIPPING 05/15/2025 108270 $6.00
US BANK SB1383 EDIBLE FOOD RECOVERY SUPPLIES 05/15/2025 108270 $78.55 US BANK EE LUNCH AND LEARN CATERING 05/15/2025 108269 $877.63 TOTAL MISC GRANTS - CM $2,542.58
2505570 - COASTAL BUSINESS/VISITORS
US BANK EGG HUNT EVENT SUPPLIES 05/15/2025 108269 $174.81 US BANK EGG HUNT EVENT SUPPLIES 05/15/2025 108270 $81.46 US BANK SPRING EGG HUNT EVENT SUPPLIES 05/15/2025 108269 $409.76 TOTAL COASTAL BUSINESS/VISITORS $666.03
2556180 - JUNIOR LIFEGUARDS
US BANK CALENDLY MONTHLY FEE 05/15/2025 108270 $20.00

US BANK FOOD FOR SD COUNTY JUNIOR LIFEGUARD

DIRECTORS MEETING
05/15/2025 108270 $57.39
US BANK JG PATCHES 05/15/2025 108269 $585.00
US BANK MANDATED REPORTER TRAINING 05/15/2025 108270 $8.99 US BANK SWIM TEST CARDS 05/15/2025 108269 $108.74
US BANK CALENDLY APPOINTMENT SCHEDULING 05/15/2025 108270 $20.00 Page: 10 of 10
US BANK JG OFFICE TRAILER 05/15/2025 108269 $423.04
US BANK JG TRAILER RENTAL 05/15/2025 108269 $1,421.41
EVAN MASON MILEAGE-03/26-03/28 CA SURF ASSOC MTG 05/15/2025 108280 $238.00 EVAN MASON 03/26/28 CSLSA MEETING 05/15/2025 108280 $65.00 TOTAL JUNIOR LIFEGUARDS $2,947.57
2557110 - CAMP PROGRAMS
US BANK DAY CAMP FIELD TRIP ADMISSIONS DEPOSIT 05/15/2025 108269 $125.00 TOTAL CAMP PROGRAMS $125.00
2706120 - PUBLIC SAFETY- FIRE
LINDSAY VAMPOLA CSA.17.24-MCI APPLICATIONS-JAN 24 05/08/2025 108254 $336.00 LINDSAY VAMPOLA CSA.17.24-MEDICAL SUPPLIES 05/08/2025 108254 $336.00 1582 MEDICAL CORPORATION FIRE EMPLOYEE PHYSICALS (10/28/24 - 11/6/24) 05/15/2025 108262 $16,583.33 US BANK CSA-17 IV BAGS 05/15/2025 108269 $147.42
US BANK OUTFITTING FIRE PREVENTION MAVERICK 05/15/2025 108269 $173.99 US BANK OUTFITTING FIRE PREVENTION MAVERICK 05/15/2025 108269 $364.18 TOTAL PUBLIC SAFETY- FIRE $17,940.92
3207220 - CAPITAL LEASE FUND
CITY NATIONAL BANK CHVRON#12-015: 06/08/25 05/08/2025 108249 $31,755.30 CITY NATIONAL BANK CHVRON#12-015: 06/08/25 05/08/2025 108249 $3,431.71 TOTAL CAPITAL LEASE FUND $35,187.01
5097700 - SANITATION
MISSION LINEN & UNIFORM INC FY25 UNIFORM SERVICES FOR PUBLIC WORKS 05/15/2025 108282 $10.60 MISSION LINEN & UNIFORM INC FY25 UNIFORM SERVICES FOR PUBLIC WORKS 05/15/2025 108282 $10.59 WEX FLEET UNIVERSAL 04/08/25-05/07/25-AUTO FUEL 05/15/2025 108295 $192.52 AT&T CALNET 3 9391012277-03/24/25-04/23/25 05/15/2025 108265 $19.92 SANTA FE IRRIGATION DISTRICT 005506-014 - 04/02/25-05/01/25 05/15/2025 108287 $553.62 TOTAL SANITATION $787.25
6527810 - SUCCESSOR AGENCY
COMPUTERSHARE CORPORATE TRUST INT/PRIN 2017TA BOND 06/01 05/16/2025 9002158 $30,817.92 COMPUTERSHARE CORPORATE TRUST INT/PRIN 2017TA BOND 06/01 05/16/2025 9002158 $70,200.00 COMPUTERSHARE CORPORATE TRUST INT/PRIN 2017TA BOND 06/01 05/16/2025 9002158 ($284.31) TOTAL SUCCESSOR AGENCY $100,733.61
REPORT TOTAL: $782,504.10
COUNCIL ACTION:
______________________________________________________________________ ______________________________________________________________________ AGENDA ITEM # A.3.

STAFF REPORT

CITY OF SOLANA BEACH
TO: Honorable Mayor and City Councilmembers
FROM: Alyssa Muto, City Manager
MEETING DATE: June 4, 2025
ORIGINATING DEPT: City Manager’s Department - Dan King, Assistant City Manager
SUBJECT: Fiscal Year (FY) 2024-25 Community Grant Recipient Financial Expenditure Report
BACKGROUND:

On May 4, 2004, the City Council adopted Resolution No. 2004-68 approving Council Policy No. 14, establishing the Community Grant Program and Application Guidelines for the Community Grant Program. In FY 2024-25, the City Council authorized $50,000 of funding for eleven (11) applicants. Two (2) additional applicants, Jaliscience Folkloric Academy and the North Coast Repertory Theatre, were allocated separate funding from the Public Art Reserve Account. The following applicants received funding from the program in FY 2024-25:

Fiscal Year 2024-25 Grant Recipients

1. Assistance League Rancho San Dieguito $ 5,000

2. Boys and Girls Clubs of San Dieguito $ 5,000

3. California Western School of Law
Community Law Project (CLP) $ 5,000

4. Casa de Amistad $ 6,000

5. Community Resource Center $ 5,000

6. Disconnect Collective, Inc $ 2,500

7. La Colonia Community Foundation $ 6,000

8. Pathways to Citizenship $ 5,000

9. Sandpipers Square Dance Club $ 2,500

10. Solana Beach Civic & Historical Society $ 5,000

11. Solana Beach Community Theater $ 3,000

12. Jaliscience Folkloric Academy* $ 5,000

13. North Coast Repertory Theatre* $ 6,000
*funded from the Reserve Public Arts Account Total: $61,000 June 4, 2025
FY25 Community Grant Final Report

Page 2 of 8 ends

The item before the City Council is to receive this report as public record and for reference in consideration of the FY25-26 Community Grant Applications (See Item C.2). In addition, the City Council is being requested to consider Solana Beach Civic & Historical Society’s request for an extension to expend the remaining $32.75 of their $5,000 award.

The reports will be brought back to the Council at a later date to receive as final and for distribution of payment.

DISCUSSION:

One of the requirements of receiving a grant award is the submittal of a financial report and receipts for the expenditures of grant funds expended by each of the recipients. Each recipient has submitted a report detailing their expenditures and the reports were submitted with varying degrees of detail. Below is a summary of the reports received from the grant recipients.

1. Assistance League Rancho San Dieguito: The Assistance League Rancho San Dieguito was awarded $5,000 for their “Operation School Bell,” program that assists children of need in local schools. Students from Solana Beach schools were invited to participate in a shopping event on September 21, 2024, at the Target store in Encinitas. Eighty-one (81) students attended with a family member and received $100 tax-free to spend on new school clothes and shoes. • Target – September 21st (81 students x $100): $ 8,100 Total: $ 8,100

2. Boys and Girls Club of San Dieguito: The Boys and Girls Club of Northwest San Diego (Club) was awarded $5,000 for their Power Hour Program. The grant request was made to provide enrichment activities for children and teens for academic and socio-emotional development. The grant funds provided afterschool homework assistance, tutoring support, and high-yield learning activities (HYLAs). Additionally, youth have participated in the exciting STEM2Leaf Robotics program, where they enjoyed learning essential concepts, such as gear ratios, motors, and engineering principles. This program not only ignites their passion for science and technology but also equips them with practical skills for the future.

During the 2024-25 grant period, grant funds allowed the Club to serve a total of 301 youth in Solana Beach during the current school year. Additionally, grant funds allowed the Club to offer the Club’s La Colonia program free of charge to children aged 5 to 12. Specifically, the grant funds were spent on the following:
• Program Supplies: $ 1,034.50
• Power Hour Staffing: $ 3,965.50
Total: $ 5,000.00

3. California Western School of Law: California Western School of Law was awarded $6,000 for their Community Law Project (CLP). The funding was utilized June 4, 2025
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to support the operation of CLP’s monthly legal clinics and community education programs in Solana Beach. CLP provided dozens of primarily low-income individuals and families with individualized assessments, vital legal information, counsel, and advice regarding legal rights and responsibilities. Between July 2024 and May of 2025, the Community Law Project operated 10 legal clinics in Solana Beach. Two additional clinics are scheduled for June and July of 2025. During these clinics, 59 individuals were served with some individuals returning for services on multiple occasions. Over 80% of the individuals served identified as people of color, over 50% indicated a primary language other than English, including Spanish, Vietnamese, and Farsi, to name a few, and approximately 70% of individuals reported a family income of below $30,000.

Specifically, the funds received helped sustain three key positions, Executive Director / Supervising Attorney, Associate Director / Supervising Attorney, and Community Outreach and Education Coordinator.
• Personnel costs: $ 6,000.00
Total: $ 6,000.00

4. Casa de Amistad: Casa de Amistad was awarded $6,000 for their Kinder to College Study Companions Program. The Program serves low-income families where the parents have low educational attainment and provides essential services such as tutoring, mentoring, STEAM enrichment, technology access, college and career readiness, and family engagement to empower underserved children in North County Coastal San Diego. The City’s Community Grant funds were used to recruit and train hundreds of volunteers, and to purchase supplies, books, and nutritious snacks. Volunteer training focused on the critical elements of the Search Institute’s Developmental Relationships framework, literacy, and math. During the 2024-25 grant cycle, Casa de Amistad was able to provide 248 students with academic and social-emotional support. This was accomplished by training 248 volunteers who function as academic mentors. Of those served, 55 students were Solana beach residents and 40 volunteers were Solana Beach residents. Casa de Amistad’s goal is to create California’s future leaders by better preparing students for college readiness courses and by instilling a love of learning in all students. Specifically, the grant funds were spent on the following:
• Kinder to College Curriculum: $ 2,199.87
• Nutritional items: $ 2,296.12
• Personnel costs: $ 1,504.01
Total: $ 6,000.00

5. Community Resource Center: The Community Resource Center was awarded $5,000 for their Holiday Basket Program. The 2025 annual Holiday Baskets program provided support to 1,084 participants, including 15 from Solana Beach, who received food, blankets and gifts during our Holiday Baskets program.

Participants shopped for themselves and their families at Target in Encinitas, June 4, 2025
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received food and gifts, and attended the resource fair. 316 volunteers, including 10 Solana Beach residents, supported this holiday experience, including preparation and day-off event support. The CRC used the City of Solana Beach Community Grant to pay for its event coordinator consultant and event-day internet service. Specifically, the $5,000 grant awarded by the City of Solana Beach was spent as follows:
• Event-day Internet Services: $ 16.15
• Consultant: $4,983.85
Total: $5,000.00

6. Disconnect Collective: Disconnect collective was awarded $2,500 for its programs that offer mental, recreational, and educational support services to Solana Beach immigrant residents and community building opportunities. The program taught members how to use computers over the course of 14 classes between July 2024 and May 2025. The program received a donation of 20 Google Chrome books, which were utilized during the classes taught by a professional computer teacher. Specifically, grant funds were spent on the following:
• Computer Teacher: $2,100.00
• Projector and Adapter: $ 799.85
Total: $2,899.85

7. La Colonia Community Foundation: La Colonia Community Foundation was awarded $6,000 for its educational adult and youth workshops. During this grant period, the foundation held 5 bilingual workshops and a conference on various topics including: honoring Latina resilience, protecting our youth from exploitation, immigration rights and legal advocacy, family and couples’ communication in bilingual households, and navigating the path to homeownership. The conference was the largest event put on during the grant cycle and included 6 workshops over the course of one Saturday. The total attendance for all workshops and conferences was 132 people. Each workshop varied in attendance from 12-23 people and the conference had a large turn out of 53 people. Specifically, grant funds were sent on the following:
• Computer Teacher: $1,650.00
• Food: $1,499.78
• Gifts & Prizes: $1,316.29
• Advertising supplies: $1,533.93
Total: $6,000.00

8. Pathways to Citizenship: Pathways to Citizenship was awarded $5,000 for its Pathway to Citizenship Program. During this grant period, the program addressed the urgent need for pro bono legal immigration services for low-income immigrant families in Solana Beach by partially funding the nonprofit’s implementation of the legal case management system for immigration law, Docketwise. Docketwise is June 4, 2025
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enabling Pathways' legal staff and volunteers to more efficiently and privately manage client information and deliver timely and effective pro bono legal services to a greater number of eligible low-income residents in Solana Beach.

This project helped Pathways provide a record number of free legal consultations, community advocate education and presentations for many Solana Beach families, partnering with other recipients of the Community Grants such as Casa de Amistad, and community partners such as St. Leo’s, Earl Warren Middle School, and Solana Beach library. More than 250 adults attended Pathways’ presentations in Solana Beach between January and March 2025. Pathways also offered free, confidential legal consultations and information by phone and zoom for Solana Beach families. Pathways’ small staff and team of dedicated volunteers has impacted approximately 130 immigrant families in Solana Beach between June 2024 and May 2025.

Specifically, grant funds were spent on the following:
• Docketwise (8 seats) : $8,500.00
Total: $8,500.00

9. Sandpipers Square Dance Club: The Sandpipers Square Dance Club was awarded $2,500 to assist with their teaching of square dance classes. From July 2024 to June 2025, the student classes increased with 55 new students and saw an increase of 105 “new dancer” visitors at club dances. The club held two student dance sessions each spanning 20 weeks. Specifically, grant funds were spent on the following:
• Square Dance Caller (13 classes x $150) $1,950.00
• La Colonia Hall rental (Feb 6 – May 29) $ 510.00
• Advertising supplies $ 313.53
Total: $2,773.53

10.Solana Beach Civic & Historical Society: The Solana Beach Civic and Historical Society was awarded $5,000 to expand several ongoing projects that improve world-wide access to the Solana Beach Civic & Historical Society’s digital assets through their website and YouTube channel. During the grant period, the Solana Beach Civic & Historical Society continued digitizing historical records, developing videographies on notable and long-time citizens, and expanding website content.

The Solana Beach Civic & Historical Society was able to complete the digitization of close to 120 photos included in the nearly 80-year archive and produced 15 new videos bringing the total YouTube content to close to 90 videos. Specifically, grant funds were spent on the following:
• Video editor $ 3,825.00
• Google Drive storage $ 119.88
• YouTube Premium Subscription $ 167.88
June 4, 2025
FY25 Community Grant Final Report

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• Website Hosting $ 641.95
• Photo digitizing $ 180.58
• Museum Supplies $ 31.96
Total: $ 4,967.25*
*The Solana Beach Civic & Historical Society has requested that the Council grant an extension to expend the remaining $32.75 from the 2024-25 grant award.

11.Solana Beach Community Theater: The Solana Beach Community Theater was awarded $3,000 for its Leadership in Training (LIT) pre-apprenticeship program.

The program provides hands-on training, offering middle and high school students invaluable on-the-job training in various technical theater disciplines such as stage and set design, choreography, directing and costuming. The program saw 15 students able to participate in the program. Specifically, grant funds were spent on the following:
• LIT Choreographer: $ 1,280.00
• Solana Frosty (prizes): $ 100.00
• LIT Summer Camp Personnel: $ 2,621.25
• LIT T-shirts uniforms: $ 1,927.00
Total: $ 5,928.25
In addition to the above funded Community Grants, the Council requested that Staff include funding Jaliscience Folkloric Academy and North Coast Repertory Theatre (NCRT) grant proposals through the Public Arts Reserve Account. For 2024-25 fiscal year, Council requested that the Public Arts Commission (PAC) consider approving the $5,000 requested by Jaliscience Folkloric Academy and $6,000 requested by NCRT be funded through the public arts reserve account. This request was brought before the Public Arts Commission (PAC) and received unanimous support to recommend funding the requests. A brief summary of the program and costs is provided below that demonstrates program compliance with the requirements for usage of the Public Arts Reserve.

1. Jaliscience Folkloric Academy: Jaliscience Folkloric Academy was awarded $5,000 for the purchase of a storage shed that could be used as space for costumes, as well as the purchase of costumes and accessories that are used for public performances at Dia de los Muertos, Holiday Tree Lighting at La Colonia, and Fiesta del Sol. Specifically, grant funds were spent on the following:
• Materials for shed: $3,205.10
• Folkloric Costumes: $2,455.47
• Shoes : $ 142.00
• Accessories, ribbons, hats: $ 633.63
Total: $6,436.20
June 4, 2025
FY25 Community Grant Final Report

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2. North Coast Repertory Theatre: The North Coast Repertory Theatre requested funding to underwrite a portion of the expenses for the Theatre School student productions that are seen by nearly 2,000 students each year. For this Community Grant Program cycle, NCRT was awarded $6,000 for Hamlet and Shuddersome:

Tales of Poe, family friendly shows that are free and open to the public. Nearly 600 members of the Solana Beach community saw the Theatre School’s productions.

The total program costs were as follows:
• Hamlet
 Stage Manager Mentor: Paul Smith $ 1,249.50
 Actor Mentor: Steve Smith $ 1,249.50
• Shuddersome: Tale of Poe
 Sound Designer: Marilynn Do $ 500.00
 Stage Manager Mentor: Paul Smith $ 1,249.50
 Assistant Director: Steve Smith $ 1,249.50
 Costume Designer: Debby Goyette $ 750.00
Total: $ 6,248.00
CEQA COMPLIANCE STATEMENT:

Not a projected as defined by CEQA
FISCAL IMPACT:

The FY 2024-25 Adopted Budget authorized $50,000 for the Community Grant Program ($15,000 from EDCO and $35,000 from the General Fund). The funding allocated to Jaliscience Folkloric Academy and North Coast Repertory Theatre ($11,000) was appropriated from the Reserve Public Arts Account to the Contribution to Agencies expenditure account in the Coastal Business/Visitors TOT fund.

City’s FY 2024-25 Adopted Budget $50,000
Public Arts Reserve Account $11,000
Total: $61,000
WORK PLAN:

N/A
OPTIONS:
• Receive the FY 24-25 Community Grant Program reports for the public record and request additional information, if necessary, to review the proposed Community Grant Applications and close out the FY24-25 Community Grant Program at a future meeting of the City Council.

June 4, 2025
FY25 Community Grant Final Report

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CITY STAFF RECOMMENDATION:

Staff recommends that the City Council:

1. Accept Solana Beach Civic & Historical Society’s request for an extension to expend the remaining $32.75 from the $5,000 awarded to them for the 2024-25 Community Grant period

2. Accept this report for the public record and bring the item back in the future for authorization of payment of all FY24-25 Community Grants. _________________________
Ayssa Muto, City Manager
COUNCIL ACTION:
______________________________________________________________________ ______________________________________________________________________ AGENDA ITEM # A.4.

STAFF REPORT

CITY OF SOLANA BEACH
TO: Honorable Mayor and City Councilmembers
FROM: Alyssa Muto, City Manager
MEETING DATE: June 4, 2025
ORIGINATING DEPT: Fire Department – Josh Gordon, Fire Chief SUBJECT: Consideration of Resolution 2025-067 Accepting StateMandated Annual Fire Inspections Report in Compliance with SB 1205
BACKGROUND:

On September 27, 2018, the Governor of the State of California signed Senate Bill No. 1205 (SB 1205) mandating that every city fire department shall report annually to its administering authority on its compliance with the Health and Safety Code, Sections 13146.2 and 13146.3. The bill states that the report shall occur when the administering authority discusses its annual budget, or at another time determined by the administering authority.

The California State Fire Marshal, through the California Health and Safety Code, mandates that certain occupancy types shall be inspected annually. These mandated occupancy types include private and public schools, hotels, motels, lodging houses and apartment/condominium buildings in accordance with California Health and Safety Code Section 13146.2 and 13146.3. The purpose of annual fire inspections is to mitigate known hazards, reduce risk to the community and ensure reasonable compliance with the California Fire Code.

This item is before the City Council to request approval of Resolution 2025-067 (Attachment 1) accepting the state-mandated annual fire inspection report in compliance with SB 1205.

DISCUSSION:

The California State Fire Marshal, through the California Health and Safety Code, mandates that certain occupancy types shall be inspected annually. These mandated June 4, 2025
Annual Fire Inspection Compliance

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occupancy types include private and public schools, hotels, motels, lodging houses and apartment/condominium buildings in accordance with California Health and Safety Code Section 13146.2 and 13146.3. The purpose of annual fire inspections is to mitigate known hazards, reduce risk to the community and ensure reasonable compliance with the California Fire Code. The Solana Beach Fire Department performs the mandated inspections, as well as inspections of local businesses, as part of the Department’s annual fire inspection program. The Fire Department completed 100% of the statemandated annual inspections within the calendar year 2024.

Fire Department personnel conducting business inspections in Solana Beach focus on ensuring compliance with the California Fire Code and all applicable Fire Safe regulations to protect life and property. These inspections typically assess several key areas. First, means of egress are checked to ensure exit doors are unobstructed, clearly marked, and operable without keys or special knowledge. Exit signs must be illuminated and exit pathways must remain clear. Fire extinguishers are also reviewed to confirm they are present, properly mounted, accessible, of the correct type, and have current inspection tags.

Electrical safety is another critical area, with inspectors verifying that extension cords and power strips are used appropriately and not as permanent wiring, electrical panels have proper clearance, and circuits are not overloaded. Fire protection systems such as kitchen hood/fixed systems, fire alarms, and fire sprinklers, must be operational and have up-to-date maintenance records, with no obstructions or damage. Inspectors evaluate storage and housekeeping practices to ensure combustible materials are kept away from ignition sources and do not block exits or fire protection equipment.

For businesses handling hazardous materials, proper labeling, storage, and availability of Material Safety Data Sheets (MSDS) are reviewed. Emergency lighting is also tested to ensure functionality during power outages and adequate illumination of exit routes.

The most common violations found during inspections include blocked or locked exits, expired or missing fire extinguisher tags, improper use of extension cords, obstructed access to electrical panels, inadequate sprinkler clearance, combustible storage in nondesignated areas, and missing maintenance records for fire systems. Regular selfinspections and attention to these issues can help business owners maintain compliance and keep their businesses and their patrons safe.

Summary of 2024 Completed Inspections
California Health and Safety Code Section 13146.2 mandates that the local fire department inspect all hotels, motels, and lodging houses once annually. The Solana Beach Fire Department inspected 4 of 4 Group R hotels, motels, and lodging houses during the 2024 calendar year.

California Health and Safety Code Section 13146.2 mandates that the local fire department inspect all apartments once annually. An apartment shall consist of three or June 4, 2025
Annual Fire Inspection Compliance

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more attached units and excludes all duplex and townhome buildings as defined by the code. The California Building Code also specifies that condominiums should be considered apartments for building code applications. The Solana Beach Fire Department inspected 49 of 49 Group R apartment/condominium complexes during the 2024 calendar year.

California Health and Safety Code Section 13146.3 mandates that the local fire department inspect all public and private schools once annually. The Solana Beach Fire Department inspected 15 of 15 Group E school facilities during the 2024 calendar year.

In total, the Solana Beach Fire Department conducted 68 of 68 state-mandated inspections during the 2024 calendar year, per the California Health and Safety Code.

Further, the acceptance of this compliance report and the recommended Resolution fulfill the statutory requirements contained in California Health and Safety Code Section 13146.2, 13146.3 and 13146.4, as amended by SB 1205.

CEQA COMPLIANCE STATEMENT:

The project is exempt from the California Environmental Quality Act (CEQA) pursuant to Section 15378(b)(5) of the State CEQA Guidelines.

FISCAL IMPACT:

There is no direct fiscal impact associated with the Staff recommendation.

WORK PLAN: N/A
OPTIONS:
• Approve Staff recommendation.
• Receive report.
• Provide feedback.

CITY STAFF RECOMMENDATION:

Staff recommends that the City Council adopt Resolution 2025-067 (Attachment 1), accepting a report on the status of all state-mandated annual fire inspections in the City of Solana Beach in conjunction with SB 1205 and California Health and Safety Code Section 13146.4.
_________________________
Alyssa Muto, City Manager
June 4, 2025
Annual Fire Inspection Compliance

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Attachments:

1. Resolution 2025-067
RESOLUTION 2025-067

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

SOLANA BEACH, CALIFORNIA, ACCEPTING THE STATE

MANDATED ANNUAL FIRE INSPECTION REPORT IN
COMPLIANCE WITH SB1205.

WHEREAS, California Health & Safety Code Section 13146.4 was added in 2018, and became effective on September 27, 2018; and
WHEREAS, California Health & Safety Code Sections 13146.2 and 13146.3 requires all fire departments, including the Solana Beach Fire Department, that provide fire protection services to perform annual inspections of every building used as a public or private school, hotel, motel, lodging house, or apartment house for compliance with building standards, as provided; and
WHEREAS, California Health & Safety Code Section 13146.4 requires all fire departments, including the Solana Beach Fire Department, that provide fire protection services to report annually to its administering authority on its compliance with Sections 13146.2 and 13146.3; and
WHEREAS, the Solana Beach Fire Department inspected fifteen 15 of 15 Educational Group E school facilities, which is a 100% compliance rate for the 2024 reporting period; and
WHEREAS, the Solana Beach Fire Department inspected fifty-three 53 of 53 Residential Group R facilities, which is a 100% compliance rate for the 2024 reporting period.

WHEREAS, the Solana Beach Fire Department inspected a total of sixty-eight 68 of 68 state-mandated inspections, which is a 100% compliance rate for the 2024 reporting period.

NOW, THEREFORE, the City Council of the City of Solana Beach, California does resolve as follows:

1. That the above recitations are true and correct.

2. That the City Council accepts the report on the status of all statemandated annual fire inspections in the City of Solana Beach in compliance with SB1205 and California Health and Safety Code Section 13146.4.

PASSED AND ADOPTED this 4th day of June 2025, at a regular meeting of the City Council of the City of Solana Beach, California by the following vote:

Resolution 2025-067
Annual Fire Inspection Compliance

Page 2 of 2 ends

AYES: Councilmembers –
NOES: Councilmembers –
ABSTAIN: Councilmembers –
ABSENT: Councilmembers –

______________________________
LESA HEEBNER, Mayor
APPROVED AS TO FORM: ATTEST:
_____________________________ _______________________________ JOHANNA N. CANLAS, City Attorney ANGELA IVEY, City Clerk COUNCIL ACTION:
______________________________________________________________________ ______________________________________________________________________ AGENDA ITEM # A.5.

STAFF REPORT

CITY OF SOLANA BEACH
TO: Honorable Mayor and City Councilmembers
FROM: Alyssa Muto, City Manager
MEETING DATE: June 4, 2025
ORIGINATING DEPT: Engineering Department – Jason Jung, Senior Civil Engineer SUBJECT: Consideration of Resolution 2025-059 Authorizing the City Clerk to File a Notice of Completion for the Highland Drive Median Planting Project
BACKGROUND:

The construction contract for the Highland Drive Median Planting Project, Bid No. 2024- 10, was awarded to Palm Engineering Construction Company on November 13, 2024.

Construction of the project started and was completed in February 2025. At the end of construction, a 90-day plant establishment period started. Now that the plant establishment period is finished, the Notice of Completion (NOC) can be filed.

This item is before the City Council for consideration of Resolution 2025-059 (Attachment 1) reporting the final project costs, accepting the Highland Drive Median Planting Project as complete and directing the City Clerk to file a NOC.

DISCUSSION:

Palm Engineering Construction Company completed all work on this project in accordance with the approved plans and specifications of Bid No. 2024-10 to the satisfaction of the City Engineer. The City will release the 5% retention, in the amount of $5,136.96, 35 days after the NOC is approved by the City Council.

One change order was approved and executed during construction of the project. Change Order No. 1, in the amount of $8,956.71, compensated the contractor for purchasing and installing 45 boulders. Although there was an amount estimated within the bid for the purchase and placement of boulders, the actual amount exceeded the projected amount and a change order was necessary and executed to compensate the contractor for the full amount of the boulders.

June 4, 2025
Highland Drive Median Planting Project NOC

Page 2 of 3 ends

It has been inquired of staff as to why the first two median islands heading south from Lomas Santa Fe Drive do not have trees installed. This was design was intentional. The median furthest north (near Lomas Santa Fe Drive) did not have a tree installed due to sight distance issues related to the Lomas Santa Fe Drive/Highland Drive intersection.

The second median from Lomas Santa Fe Drive did not have a tree planted to avoid detracting from the public art installation in that median.

CEQA COMPLIANCE STATEMENT:

This project is exempt from the California Environmental Quality Act (CEQA) pursuant to Section 15301(c) of the State CEQA Guidelines.

FISCAL IMPACT:

A construction contract was awarded to Palm Engineering Construction Company at the November 13, 2024, City Council meeting in the amount of $93,782.50. An additional $9,000 was approved for a construction contingency to cover unforeseen items during construction. There was one change order approved and executed in the amount of $8,956.71. The change order was paid for using the amount appropriated for the construction contingency.

Table 1 – Construction Cost Accounting
Item Description Company Cost
Construction Contract Palm Engineering Construction Company $93,782.50 Change Order No. 1 Palm Engineering Construction Company $8,956.71 Total Project Costs $102,739.21
Appropriated Funds (construction contract plus contingency) $102,782.50 Remaining Appropriated Funds $43.29
WORK PLAN:

This project is consistent with Item B.2 of the Community Character Priorities of the FY 2024/2025 Work Plan.

OPTIONS:
• Adopt Staff recommendation.
• Deny Staff recommendation and provide direction.

CITY STAFF RECOMMENDATION:

Staff recommends that the City Council adopt Resolution 2025-059:

June 4, 2025
Highland Drive Median Planting Project NOC

Page 3 of 3 ends

1. Authorizing the City Council to accept, as complete, the Highland Drive Median Planting Project, Bid No. 2024-10, constructed by Palm Engineering Construction Company.

2. Authorizing the City Clerk to file a Notice of Completion. _________________________
Ayssa Muto, City Manager
Attachments:

1. Resolution 2025-059
RESOLUTION 2025-059

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

SOLANA BEACH, CALIFORNIA, ACCEPTING AS

COMPLETE THE HIGHLAND DRIVE MEDIAN PLANTING

PROJECT AND AUTHORIZING THE CITY CLERK TO FILE A

NOTICE OF COMPLETION
WHEREAS, a construction contract for the Highland Drive Median Planting Project, Bid No. 2024-10, was awarded to Palm Engineering Construction Company on November 13, 2024, and construction of the project started in February 2025; and WHEREAS, one change order was executed during construction. Change Order No. 1 compensated the contractor for purchasing and installing the project boulders beyond the estimated amount included within the bid.

NOW, THEREFORE, the City Council of the City of Solana Beach, California, does resolve as follows:

1. That the above recitations are true and correct.

2. That the City Council accepts as complete the Highland Drive Median Planting Project, Bid No. 2024-10, constructed by Palm Engineering Construction Company.

3. That the City Council authorizes the City Clerk to file a Notice of Completion for the project.

PASSED AND ADOPTED this 4th day of June 2025, at a regular meeting of the City Council of the City of Solana Beach, California by the following vote:

AYES: Councilmembers –
NOES: Councilmembers –
ABSTAIN: Councilmembers –
ABSENT: Councilmembers –
______________________________
LESA HEEBNER, Mayor
APPROVED AS TO FORM: ATTEST:
_____________________________ _______________________________ JOHANNA N. CANLAS, City Attorney ANGELA IVEY, City Clerk COUNCIL ACTION:
_____________________________________________________________________________ _______________________________________________________________ AGENDA ITEM # C.1.

STAFF REPORT

CITY OF SOLANA BEACH
TO: Honorable Mayor and City Councilmembers
FROM: Alyssa Muto, City Manager
MEETING DATE: June 4, 2025
ORIGINATING DEPT: Fire Department - Josh Gordon, Fire Chief SUBJECT: Introduction (1st Reading) of Ordinance 539 Regarding Adoption of New Cal Fire Hazard Severity Zone Maps
BACKGROUND:

On March 24, 2025, Cal Fire finalized and publicly released the updated FHSZ maps for Local Responsibility Areas (LRAs), including Solana Beach. These maps are the most current, science-based state assessment of wildfire hazards. Cal Fire’s mapping uses modern fire behavior models, historical fire data, topography, vegetation, areas prone to wildfire, weather patterns, and climate trends. Local jurisdictions have 120 days from the release of the FSHZ maps to adopt the map and adjust any appropriate local ordinances.

The maps identified certain new areas as High and Very High Fire Hazard Severity Zones, making applicable the existing Fire Code provisions applicable to those newly identified properties. This includes defensible space (clearing brush and maintaining safe zones around structures), as well as disclosure obligations for property owners. Any new construction in the High and Very High Fire Hazard Severity Zones must comply with Chapter 7A of the California Building Code (wildfire-resistant construction standards).

Public education, enforcement, evacuation planning, and emergency response are key responsibilities of cities to ensure that compliance with the updated maps is achieved. The City of Solana Beach will need to continue coordination between departments, outreach to affected neighborhoods, and ensure compliance to reduce the likelihood and impact of future wildfires.

At the May 7, 2025 City Council meeting, the City Council received an informational presentation on the new FHSZ maps and required next steps. That Staff Report and associated attachments can be found at the link below.
https://www.cityofsolanabeach.org/sites/default/files/Solana%20Beach/Meetings/City%2 0Council/2025/05-07-25/C.1.%20Report%2005-07-25%20-O.pdf June 4, 2025
Ordinance 539 Adoption of Fire Hazard Severity Zone Maps (1st Reading)Page 2 of 4 This item is before the City Council to consider introducing (1st Reading) Ordinance 539 (Attachment 1) adopting the new FHSZ maps.

DISCUSSION:

Climate change, extended drought, invasive vegetation, and periodic strong winds (Santa Ana events) have altered wildfire patterns in recent decades. With the occurrence of both inland and coastal wildland fires, California has recently faced the reality that wildfires are no longer limited to the traditional wildland-urban interface or rural areas. The new FHSZ maps are updated to more accurately reflect the zones in California that are susceptible to wildfire, incorporating new science and local climate data to help residents, planners, and fire agencies better understand wildfire hazards in specific areas..

Adoption of Cal Fire’s updated FHSZ maps follows the legal and administrative process as outlined in Government Code sections 51175-51189.

FHSZ Map Information
The new FHSZ maps show updates to areas mapped as Moderate, High and Very High Fire Hazard Severity Zones. The FHSZ Map for the City of Solana Beach has changed significantly. The 2009 VHFSZ Map only required Local Responsibility Area (LRAs) to identify and adopt the Very High Fire Hazard Severity Zone which included properties along and/or adjacent to the City’s northern boundary. This area was approximately 0.55 square miles in area and included approximately 670 housing units. The 2025 FHSZ Map (Attachment 2) for Solana Beach covers approximately 0.43 square miles which is a reduction in area of approximately 28% from the 2009 VHFSZ Map and is primarily limited to the northeastern quadrant of the City. The requirements for the 2025 FHSZ maps include the identification and adoption of the Moderate, High, and Very High Fire Hazard Severity Zones. There are approximately 560 housing units (227 units in High, 333 units in Very High) within the 2025 FHSZ map, which is about 16% less housing units than the 2009 VHFSZ map.

State-Level Adoption Timeline
Cal Fire finalized and publicly released the updated FHSZ maps for Local Responsibility Areas (LRAs) on March 24, 2025. In accordance with the Government Code 51178, cities must incorporate these maps into their local planning and regulatory frameworks within a set timeframe after official adoption.

Final Adoption and Local Implementation
The effective date for local governments to begin compliance is typically set 30 days after adoption of the ordinance. Publication to the Board of Forestry and Fire Protection Board is also required within those 30 days.

June 4, 2025
Ordinance 539 Adoption of Fire Hazard Severity Zone Maps (1st Reading)Page 3 of 4 City-Level Actions and Deadlines
Notification and Public Comment:

Pursuant to Government Code 51178.5, within 30 days after receiving a transmittal of the maps from the State Fire Marshal local agencies are required to make the information available for public review and comment. The City of Solana Beach received the maps and information on March 24th. The City of Solana Beach posted the information and maps on the City’s website on March 26, 2025, and sent the information out in the Solana Beach Weekly Update on April 4, 2025. A survey was made available on the City’s website to allow for public input, but no public comments were received during the 30-day period.

Building Code and Ordinance Updates:

Upon adoption, the City is required to update any applicable local ordinances, zoning requirements, and development standards to reflect the new FHSZ designations. At this time, there are no specific codes or development standards that would need to be updated along with the adoption of the new FHSZ maps. All new construction, significant remodels, and certain repairs within the designated High and Very High zones must comply with Chapter 7A of the California Building Code (CBC) and associated local codes.

Defensible Space Enforcement:

The City must include the High zones in the defensible space enforcement policies to align with the newly identified FHSZs. Inspections and enforcement actions under Government Code 51182 (and local analogs) must commence within the same time period after adoption.

Disclosure Requirements:

For those properties that are now designated as Moderate, High, or Very High FHSZ, as has been previously required under California Government Code 51183.5, those property owners must disclose FHSZ status to buyers. Estate disclosures must reflect the updated zone designations and any applicable construction features.

Enforcement and Compliance Timeline:
.

State law requires the city to designate by ordinance, Moderate, High and Very High Fire Hazard Zones in its jurisdiction within 120 days of receiving the recommendations from the State Fire Marshal.
.

June 4, 2025
Ordinance 539 Adoption of Fire Hazard Severity Zone Maps (1st Reading)Page 4 of 4 CEQA COMPLIANCE STATEMENT:

N/A
FISCAL IMPACT:

There is no current fiscal impact of this information. The implementation of the new FHSZ maps would consist of Staff time already allocated to education, enforcement, and emergency response related to wildland fires.

WORK PLAN:

This item is consistent with Item A.1 (General Plan Updates) of the Community Character Priorities of the FY 2024/25 Work Plan.

OPTIONS:
• Introduce (1st Reading) Ordinance 539 adopting the new Fire Hazard Severity Zone Maps.

CITY STAFF RECOMMENDATION:

Staff recommends that the City Council introduce Ordinance 539 adopting Cal Fire’s updated Fire Hazard Severity Zone (FHSZ) maps for Local Responsibility Areas (LRAs) as required by California Government Code Section 51179. _________________________
Alyssa Muto, City Manager
Attachments:

1. Ordinance 539

2. Fire Hazard Severity Zone Map

3. Cal Fire Notice of Map Certification (March 24, 2025) ORDINANCE 539

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SOLANA

BEACH, CALIFORNIA, DESIGNATING MODERATE, HIGH, AND VERY

HIGH FIRE HAZARD SEVERITY ZONES BY MAP IN COMPLIANCE

WITH THE REQUIREMENTS OF CALIFORNIA GOVERNMENT CODE
SECTION 51179
WHEREAS, California Government Code section 51175 et seq. set forth laws intended to classify lands in the state where Moderate, High, and Very High Fire Hazard zones exist to help residents, cities, and fire agencies better understand wildfire hazards and implement measures to reduce fire risks; and
WHEREAS, California Government Code section 51178 requires The State Fire Marshal to identify areas in the state as Moderate, High, and Very High Fire Hazard Severity Zones (FHSZ); and
WHEREAS, California Government Code section 51179 requires a local agency to designate, by ordinance, Moderate, High, and Very High FHSZ within its jurisdiction within 120 days of receiving such a transmittal from CALFIRE; and WHEREAS, the City of Solana Beach Fire Chief has reviewed and accepted the Moderate, High, and Very High FHSZ as identified by CALFIRE for the City of Solana Beach which map is titled the "Solana Beach Fire Hazard Severity Zones" ("FHSZ Map") and is attached hereto as Exhibit "A" and incorporated herein by this reference; and WHEREAS, Pursuant to Government Code 51178.5, the Solana Beach Fire Hazard Severity Zone (FHSZ) Map was made available for review and public comment at the City Clerk’s office during business hours, and on the City’s Website since March 26th, 2025. The Solana Beach FHSZ Maps were also posted in the Solana Beach Weekly Update on April 8th, these postings are required and comply with the 30-day notification period outlined in Government Code 51178.5. No comments were received during the initial 30-day noticing and public comment period.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SOLANA BEACH, CALIFORNIA DOES ORDAIN AS FOLLOWS:

SECTION 1. The City Council of Solana Beach hereby designates and adopts within the City of Solana Beach the Moderate, High, and Very High Fire Hazard Severity Zones, as required by California Government Code section 51179 and as transmitted by the Director of the California Department of Forestry and Fire Protection. The fire hazard severity zones are designated on the map titled "Solana Beach Fire Hazard Severity Zones" (FHSZ Map), a copy of which is attached hereto as Exhibit “A.” The FHSZ Map is intended to be used in conjunction with the most current edition of the California Building Standards Code (Title 24) and supersedes any other maps previously adopted by the City of Solana Beach designating fire hazard severity zones.

Ordinance 539
Fire Hazard Severity Zones

Page 2 of 2 ends

SECTION 2. The City Clerk is directed to cause to be posted a notice at the office of the county recorder, county assessor, and county planning agency identifying the location of the map provided by the State Fire Marshal and shall cause to be transmitted a copy of the adopted ordinance to the State Board of Forestry and Fire Protection within 30 days of adoption.

SECTION 3. The City Council finds that this Ordinance is not subject to the California Environmental Quality Act (CEQA) pursuant to Sections 15060(c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15060(c)(3) (the activity is not a project as defined in Section 15378) of the CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3.

SECTION 4. The Solana Beach Fire Department is authorized to enforce this Ordinance and may conduct inspections, provide education, issue citations, and take other actions necessary to ensure compliance.

SECTION 5. If any section, subsection, sentence, clause phrase or word of this Ordinance is for any reason held to be invalid or unconstitutional by a decision of any court of competent jurisdiction or preempted by state legislation, such decision or legislation shall not affect the validity of the remaining portions of this Ordinance. The City Council of the City of Solana Beach hereby declares that it would have passed this Ordinance, and each section, subsection, sentence, clause or phrase not declared invalid or unconstitutional without regard to any such decision or preemptive legislation.

SECTION 6. This Ordinance shall become effective 30 days after its adoption. Within fifteen (15) days after its adoption, the City Clerk of the City of Solana Beach shall cause this Ordinance to be published pursuant to the provisions of Government Code Section 36933.

INTRODUCED AND FIRST READ at a regular meeting of the City Council of the City of Solana Beach, California, on the 4th day of June 2025.

THEREAFTER ADOPTED at a regular meeting of the City Council of the City of Solana Beach, California, on ______, by the following vote:

AYES: Councilmembers –
NOES: Councilmembers –
ABSTAIN: Councilmembers –
ABSENT: Councilmembers –
___________________________
LESA HEEBNER, Mayor
APPROVED AS TO FORM: ATTEST:
_____________________________ ___________________________ JOHANNA N. CANLAS, City Attorney ANGELA IVEY, City Clerk City and County boundaries as of 10/22/24 (CA Board of Equalization) CAL FIRE State Responsibility Areas (SRA25_1)
CAL FIRE Fire Hazard Severity Zones (FHSZSRA23_3, FHSZLRA_25_1) Data Sources:

Daniel Berlant, State Fire Marshal, CA Department of Forestry and Fire Protection Joe Tyler, Director/Fire Chief, CA Department of Forestry and Fire Protection Wade Crowfoot, Secretary for Natural Resources, CA Natural Resources Agency The State of California and the Department of Forestry and Fire Gavin Newsom, Governor, State of California Protection make no representations or warranties regarding the accuracy of data or maps. Neither the State nor the Department shall be liable under any circumstances for any direct, special, incidental, or consequential damages with respect to any claim by any user or third party on account of, or arising from, the use of data or maps. and other relevant factors including areas where winds
have been identified by the Office of the State Fire Marshal as a major cause of wildfire spread.
statewide criteria and based on the severity of fire hazard that is expected to prevail in those areas. Moderate, high, and very high fire hazard severity zones shall be based on fuel loading, slope, fire weather, Government Code section 51178 requires the State Fire
Marshal to identify areas in the state as moderate, high, and very high fire hazard severity zones based on consistent Waterbody
Unzoned LRA
Incorporated City
Projection: NAD 83 California Teale Albers
Scale: 1:18,000 at 11" x 17"
Km 0 0.2 0.4 0.6 0.8 1 1.2 1.4
Mi 0 0.2 0.4 0.6 0.8
Very High High Moderate
Fire Hazard Severity Zones in State Responsibility Area (SRA), Effective April 1, 2024
Very High High Moderate
Fire Hazard Severity Zones (FHSZ) in Local Responsibility Area (LRA), as Identified by the State Fire Marshal
Solana Beach
5 N Rios Ave
S Sierra Ave
S Rios Ave
Cam de Las Villas
S Nardo Ave
Solana
H
ills
Dr
Canyon Dr
Marine View Ave
Avocado
Pl
Santa
Victoria
San AndresDr
Highland Dr
Santa
Rosita
Pacific Ave
Sun
Valley Rd
Sa
n
Luca
s
D
r
Valley Ave
Santa
Florencia
Via MilCumbres
N Granados Ave
Stevens Ave
Solana Dr
S Granados Ave
Santa Helena
Santa
Luisa Dr
Acacia Ave
Ida Ave
Glenmont Dr
N
Cedros
Ave
GlencrestDr
Santa Alicia
S Cedros Ave
Seabright Ln
SantaHelena
Park Ct

UNINCORPORATED
SAN DIEGO CO.

DEL MAR

ENCINITAS

SAN DIEGO
S A N D I E G O C O .

March 24, 2025
As Identified by the
State Fire Marshal
Local Responsibility Area
Fire Hazard Severity Zones
CITY OF SOLANA BEACH – SAN DIEGO COUNTY
I
.--
-----------------------
1111 1111 1111
1111 1111 1111
------1
' ; _____ J
J
I
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I
I
., ____________ _

I I I I I I I I

STATE OF CALIFORNIA-NATURAL RESOURCES AGENCY

DEPARTMENT OF FORESTRY AND FIRE PROTECTION

OFFICE OF THE STATE FIRE MARSHAL
P.O. Box 944246
SACRAMENTO, CA 94244-2460
(916) 568-3800
Website: www.fire.ca.gov
March 24, 2025
Dear: Fire Chief,
Re: Official Transmittal of Fire Hazard Severity Zones
Gavin Newsom, Governor
The State Fire Marshal is mandated by Government Code (GC) 51178 to identify levels of fire hazard based on consistent statewide criteria and the expected severity of fire hazards.

Government Code 51179 requires the State Fire Marshal to make recommendations of fire hazard severity zones to local agencies, as defined per GC 51177(e), for their designation and adoption by ordinance. This letter serves as the official transmittal of the recommendation . For the Statutory requirements for local adoption please review California Code, GOV 51179.

Your City/County has been identified as having Moderate, High, Very High or a combination of Fire Hazard Severity Zones (FHSZ) within your jurisdiction. The maps and data are available in the FHSZ HUB at https://fire-hazard-severity-zones-rollout-calfire-forestry.hub.arcgis.com/ .

Please complete the Public Contact Survey in the FHSZ HUB using the link above. This information will be used for a public Webmap on the CAL FIRE-Office of State Fire Marshal website to guide your constituents to the appropriate contact person or website for the Local Responsibility Area FHSZ in your jurisdiction.

If you have additional questions, please feel free to contact our Team at [email protected].

Sincerely,
Daniel Berlant
State Fire Marshal
CAL FIRE -Office of the State Fire Marshal
"The Department of Foresliy and Fire Protection serves and saf eguards the people and protects the property and resources of California. " CITY COUNCIL ACTION: ____________________________________________________ _________________________________________________________________________ AGENDA ITEM # C.2.

STAFF REPORT

CITY OF SOLANA BEACH
TO: Honorable Mayor and City Councilmembers
FROM: Alyssa Muto, City Manager
MEETING DATE: June 4, 2025
ORIGINATING DEPT: City Manager’s Office – Dan King, Assistant City Manager SUBJECT: FY 2025/26 Community Grant Program Requests
___________________________________________________________________________ BACKGROUND:

At the March 12, 2025 City Council Meeting, the City Council authorized the Fiscal Year (FY) 2025/26 Community Grant Program. At this meeting, the City Council authorized the City’s contribution of $35,000 to this program which, when combined with EDCO’s contribution of $15,000 as part of the community enhancement efforts through the solid waste Franchise Agreement with the City, increased the total grant program to $50,000.

Following the approval of the FY 2025/26 Community Grant Program, Staff distributed a request for financial assistance for community grants. Staff utilized the City’s Weekly Update email notifications, social media accounts, and the City’s website to notify the community that the request for proposals application period had started. The deadline for submission was Thursday, May 29, 2025.

This item is before the City Council to review the grant applications received and to allow the applicants to make a brief presentation regarding their proposed programs. The City Council will select the organizations and funding allocations at the June 18, 2025 City Council meeting.

DISCUSSION:

The community grant criteria approved by the City Council on March 12, 2025 was incorporated into the application guidelines of the “Request for Financial Assistance” document for FY 2025/26 (Attachment 1). The highlights of the application are as follows:

Application Criteria

1. Preferences will be given towards non-profits that provide services/goods to Solana Beach groups or individuals with special economic needs that are not being met in the economic environment. These can be non-profits whose funding has been reduced or eliminated and are unable to serve the populations in need.

2. Fair and justifiable program costs (budget required).

3. Program Originality (new and unique).

June 4, 2025
FY 2025/26 Community Grants Program Requests

Page 2 of 4 ends

4. Collaboration/Partnerships.

5. Leverage of matching funds/resources.

6. Applicants must submit a financial conditions (Balance Sheet) statement as well as the applicant(s) revenue/expenditure statements and tax return statements for the prior operating year.

7. Completion of project between date of grant approval through May 31, 2026.

8. Grant funds are only intended for non-governmental agencies.

Qualifying Criteria for Financial Assistance
The main qualifying criteria for financial assistance under Council Policy No. 14 are summarized below:

Non-Profit Organizations
Nonprofit organizations which have officially filed as a nonprofit with the State of California and have a 501(c)3 certification must attach a copy of their current year non-profit certification form along with a Request for Financial Assistance Application. For organizations that are “recognized” nonprofits within the community but have never formally filed with the State, the City Council, at its discretion, may consider their application. It has been the practice in the past to allow applicants to submit a letter from either the Internal Revenue Service (IRS) or the California State Board of Equalization declaring the entity’s tax-exempt status for the 501(c)3 certification.

Threshold Qualifying Criteria
Request for Financial Assistance Applications are limited to non-governmental, nonprofit organizations serving the Solana Beach community. Excluded entities include the following:

County of San Diego, municipal organizations, special or water districts, school districts, schools (but not their supporting organizations) and private individuals. Applicants should have a State of California non-profit status certification or be a recognized Solana Beach “nonprofit” service, civic or youth organization.

Grant Requests FY 2025/26
The following nineteen (19) applications were received by the City during the solicitation period (in alphabetical order):

June 4, 2025
FY 2025/26 Community Grants Program Requests

Page 3 of 4 ends

Applicant Amount Requested
Assistance League Rancho San Dieguito $6,000
Boys and Girls Club of Northwest San Diego $6,000
California Western School of Law Community Law Project (CLP) $6,000 Casa De Amistad $6,000
Community Resource Center $6,000
Disconnect Collective, Inc. $6,000
Institute of Contemporary Art, San Diego $5,000
Jaliscience Folkloric Academy $5,000
La Colonia Community Foundation $6,000
North Coast Repertory Theatre $6,000
Order of Malta Clinic of San Diego $6,000
Pathways to Citizenship $6,000
Sandpipers Square Dance Club $6,000
Solana Beach Backpacks for Kids Inc. $6,000
Solana Beach Civic & Historical Society $6,000
Solana Beach Community Connections $6,000
Solana Beach Community Theater $6,000
Taking Inspired Action Solana (TIAS) $1,500
Wildlife Jewels $6,000
Total $107,500
The complete applications are included in a separate attachment that was distributed to Council along with the agenda packet prior to the City Council meeting.

CEQA COMPLIANCE STATEMENT:

Not a project as defined by CEQA.

FISCAL IMPACT:

In FY 2024/25, City Council awarded $61,000 in community grants, with $50,000 from General Fund and $11,000 from the Public Arts Reserve fund.

The FY 2025/26 Proposed Budget contains an appropriation in the amount of $50,000 in General Fund and $15,000 in Public Arts Reserve funds to be used to fund community grants, subject to the City Council’s discretion. All fiscal appropriations are budgeted under the City Council budget unit Contribution to Other Agencies.

WORK PLAN:

N/A
June 4, 2025
FY 2025/26 Community Grants Program Requests

Page 4 of 4 ends

CITY STAFF RECOMMENDATION:

City Staff recommends that the City Council receive the report, Community Grant applications and presentations for the grant applicants. The City Council will finalize their allocations at a future City Council meeting.
________________________
Alyssa Muto, City Manager
Attachments:

1. City of Solana Beach Community Grant Program “Request for Financial Assistance” FY 2025/26

2. Grant Applications
Community Grant Guidelines

Page 1 of 3 ends

City of Solana Beach
Community Grant Program
Request for Financial Assistance
FY 2025-26

APPLICATION GUIDELINES
The City of Solana Beach is soliciting grant applications until 5:00 p.m., Thursday, May 29, 2025. The City Council has a total of $50,000 available for community organizations.

A maximum of two grant applications may be submitted per community organization.

Grants will be awarded with a maximum award of $6,000.

Request for grants are limited to non-governmental, nonprofit organizations serving the Solana Beach community. Excluded entities include the following: County of San Diego, Municipal Organizations, Special or Water Districts, school districts or schools (but not their supporting organizations), and private individuals.

Grant Application & Documents Required
Applicants must complete the attached application form and provide the following documents:
• Summary of organization’s (overall) budget
• Proposed program budget detailing costs which are fair and reasonable. • Financial Statements including the Balance Sheet and Revenue/Expenditure Statement, and the Tax Statements filed for the prior year. • W-9 Form
• California Franchise Tax Board Entity Status Letter showing nonprofit status • Organizations which have filed as a nonprofit with the State of California must attach a copy of either its current year 501(c)3 nonprofit certification form or determination letter pursuant to Cal. Rev. and Tax. Code Section 23701d. Note:

Organizations that are recognized community-based organizations but have not formally filed, will be considered at the City Council’s discretion.

Applications will be judged and selected on the following criteria:
• Must serve the residents of Solana Beach.
• Proposed program costs that are fair and justifiable. • Preference will be given to non-profit organizations that provide either services/goods to Solana Beach groups or to Solana Beach residents with special economic needs that are not being met in the economic environment. These can be non-profits whose funding has been reduced or eliminated and are unable to serve these populations in need.
• Preference will be given to organizations that service the residents and utilize the Community Grant Guidelines

Page 2 of 3 ends

businesses of Solana Beach.
• Preference will be given new programs or ones that provides a new or unique aspect to an existing program.
• Consideration may be given to applications that collaborate or partner with other organizations.
• Consideration may be given to applications which receive matching funds from other organizations.
• Information provided on application will be used to review prior grant management and performance history. Significant non-compliance issues will be taken into consideration and may affect future funding decisions by the City Council. • City Council has full discretion regarding any decisions made concerning the community grant process and any and all decisions are final.

Application Submittal Deadline: NO LATER THAN 5:00 p.m. Thursday, May 29, 2025 It is the City’s preference that completed forms be submitted via email to [email protected] and copied to [email protected]. If email submission is not possible for an applicant, hard copies may be submitted in person at City Hall 635 South Highway 101, Solana Beach, CA. 92075, Attn: Community Grants Program. Mail applications will not be accepted. All applications must be received by 5:00 p.m. on Thursday, May 29, 2025; no late applications will be accepted or considered.

Please contact Dan King, Assistant City Manager, at (858) 720-2477 if you need additional information.

Grant Award:

The City Council, at its discretion, may determine the grant award to qualified applicants based on the above qualifying criteria, number of qualified applicants received, and purpose of request to meet areas as enumerated by the City Council that benefit the Solana Beach community. Awarded grants will be provided as a one-time, lump-sum monies to the selected organization(s). The total of all grant awards may not exceed $50,000.

Grants will be funded after the approval by the City Council.

Final Report and Expenditures:

Grantees’ expenditures must be directly related to services or materials of proposed activity during the grant award period (date of grant approval through May 31, 2026). No later than May 31, 2026, grantees are required to submit a final written report to ensure that funds were spent in compliance with the approved application. The City Manager’s Office will review submitted copies of paid receipts/invoices and the final written report.

Grantees will be required to maintain records to support claimed expenditures and project accomplishments. Grants must not be used to replace or offset funding sources normally available for any portion of the project, nor be used by the applicant to fund/supplement its own monetary giving. Applicant(s) will be required to reimburse the City of Solana Beach all inappropriately spent funds.

Community Grant Guidelines

Page 3 of 3 ends

PROGRAM FY 2025-26 KEY DATES:

April 28, 2025 Grant Application Program Applications available for distribution and solicitation.

May 29, 2025 DEADLINE for Request for Financial Assistance Applications (5:00pm). The City Manager’s Office will review each application and make recommendations to City Council based upon:
1) Completed application, including required attachments; 2) Clear indication of the grant amount requested and reasons therefore; and
3) Benefit to Solana Beach community and conformity with program criteria as detailed above.

June 18, 2025 First Council Review: All eligible grant applications for Fiscal Year 2025-26 will be considered by City Council. Review and public comment/presentations will be accepted.

July 02, 2025 Final Council Review: City Council makes decision and approves grant recipients. The City Manager will be directed to issue awards to recipients. Announcement of grant award recipients is made to community via public notification.

May 1, 2026 Letter will be sent to FY 2025-26 grant recipients reminding them to submit their reports and copies of receipts by May 31, 2026. (Exception to the May 31, 2026 completion date can be made with proof of good cause.)
May 31, 2026 All FY 2025-26 grant recipients must submit copies of paid receipts/invoices and written report, that includes the number of citizens served and outcome of grant funded activity. If no paid receipts/invoices are received, recipient will be required to immediately reimburse City of Solana Beach grant funds.

All grant recipients’ final reports will be submitted before the City Council for approval of expenditures. If determination is made that funds were expended inappropriately, Council will direct Grant recipients to reimburse the City of Solana Beach for the designated amount of award.

SOLANA BEACH

COMMUNITY GRANTS
FISCAL YEAR 2025-2026

CITY OF SOLANA BEACH

COMMUNITY GRANT AWARD PROGRAM

1. ASSISTANCE LEAGUE OF RANCHO SAN DIEGUITO

2. BOYS AND GIRLS CLUBS OF SAN DIEGUITO

3. CALIFORNIA WESTERN SCHOOL OF LAW

COMMUNITY LAW PROJECT (CLP)

4. CASA DE AMIST AD

5. COMMUNITY RESOURCE CENTER

6. DISCONNECT COLLECTIVE

7. INSTITUTE OF CONTEMPORARY ART, SAN DIEGO

8. JALISCIENCE FOLKLORIC ACADEMY

9. LA COLONIA COMMUNITY FOUNDATION

10. NORTH COAST REPERTORY THEATER

11. ORDER OF MATA CLINIC OF SAN DIEGO

12. PATHWAYS TO CITIZENSHIP

13. SANDPIPERS SQUARE DANCE CLUB

14. SOLANA BEACH BACKPACKS FOR KIDS, INC

15. SOLANA BEACH CIVIC & HISTORICAL SOCIETY

16. SOLANA BEACH COMMUNITY CONNECTIONS

17. SOLANA BEACH COMMUNITY THEATRE

18. TAKING INSPIRED ACTION SOLANA (TIAS)

19. WILDLIFE JEWELS
TOTAL REQUEST:
$6,000.00
$6,000.00
$6,000.00
$6,000.00
$6,000.00
$6,000.00
$5,000.00
$5,000.00
$6,000.00
$6,000.00
$6,000.00
$6,000.00
$6,000.00
$6,000.00
$6,000.00
$6,000.00
$6,000.00
$1 ,500.00
$6,000.00
$107,500.00
Assistance
League of
Rancho
San Dieguito
The City of Solana Beach Community Grant Program 2025 Request for Financial Assistance application MUST BE SUBMITTED by 5:00 PM Thursday, May 29, 2025.

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:

Assistance League of Rancho San Dieguito Name of Organization: ____________________________ _ Kathy O'Leary alrsdl [email protected] Contact Person: _ _______________ Email address: _________ _ 760-703 -5216 760-753-1 319 Daytime Phone: _______ ______ Evening Phone: ____________ _ 270 F North El Camino Real, Box 368 Mailing Address: __________ ____________________ _ Encinitas CA 92024 City: _____________ State: ________ Zip: _______ _

1. All the documents below are attached to this application:
~ W-9
~ Summary of Organization's Budget
~ 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:
201 4-2023 Shoes for Preschoolers, 2024-2025 Operation School Bell for Solana Beach students Operation School Bell: Clothing Children 3. Title of FY 2025/26 Proposed Program/Service: _________________ _

4. What is the total amount requested for the FY 2025/26 Proposed Total Program? Includes all estimated costs to conduct proposed activity/program.
$6000
125 Solana Beach elementary students will be invited to shop at Target. They will each have $11 0 tax-free to spend on new school clothes and shoes. Total cost: $137, 500. 75 Head Start children will be invited to Marshalls to shop for school clothes at Marshalls.

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:

The grant funds will be used to provide back to school shopping events for Solana Beach students at the Target store in Encinitas and for shopping events for school clothes for Head Start students.

Each Head Start student will have $60 to spend for a total of $4500.

6. Anticipated Program Objectives or Accomplishments:

Imagine a child embarrassed by their clothes and shoes at school. Poor self-esteem can have a negative impact on academic success and attendance. New clothes and shoes go a long way toward boosting a child's self-confidence. Studies show that appropriate school clothing can improve school attendance and help classroom performance. Operation School Bell strives to help children thrive and succeed in school by providing new school clothing.

7. Program Dates/Location:

Ten dates in September-October at the Encinitas Target store and two dates in March at Marshalls

8. Estimated number of Solana Beach residents to be served by proposed program:_1_8_5 ____ _

9. How will the organization acknowledge the City's financial contribution to the community/ beneficiaries of the proposed activity?
Assistance League will list the City of Solana Beach Community Grants as one of our donors in our publicity materials: community newsletter, our website, at our thrift store, in the program for our spring fundraiser and on other grant applications.

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? There are no matching funds available but we hve received grants from the City of Encinitas and the San Diego Board of Supervisors.

Page I 2

11. Will volunteers be used for the proposed program or service and, if so, will they reduce expenses? Our member volunteers work at the shopping events at the registration table, in the boys' and girls' departments and at the designated checkout stands. They are not paid.

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? Ifwe receive only partial funding, the program will move forward. However, we might have to reduce the amount of money each student has to spend.

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.

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
Assistance League of Rancho San Dieguito
Budget FY 2025 - 2026

02.26.25 24-25 Actual YTD 24-25 Projection 25-26 Budget Income
4000 • Contributions
Inkjet recycling 140.50 300.00 400.00
In Kind Donatons 0.00 200.00 200.00
Legacy Gifts
Meeting Sponsorship 1,375.00 1,800.00 2,040.00
Ralphs 428.32 600.00 1,300.00
Scholarship fund 0.00 150.00 150.00
Wells Fargo Credit Card Rebate 2,500.00 2,500.00 500.00 Year End Appeal 15,046.19 15,046.00 15,000.00
Thrift Shop 718.00 1,230.00 1,500.00
OSB\ Clothing Children
Unrestricted to Use 3,347.90 5,000.00 5,000.00
Total 4000 • Contributions 23,555.91 26,826.00 26,090.00 4100 • Grants
Grants - Other 0.00
SAV Kinship Grant 5,000.00 5,000.00 5,000.00
Operation School Bell 8,500.00 8,500.00 8,500.00
Rancho Santa Fe Foundation
City of Solana Beach 5,000.00 5,000.00 5,000.00
TJX I Nordson
Berkshire Hathaway 1,500.00 1,500.00 1,500.00
Neighborhood Reinvestment 0.00 15,000.00 15,000.00
Parker Family Foundation 0.00 5,000.00
Vons Albertsons 0.00 0.00 0.00
City of Encinitas 5,290.00 5,290.00 5,290.00
Total Operation School Bell 20,290.00 35,290.00 40,290.00 Total 4100 • Grants 25,290.00 40,290.00 45,290.00
4201 • Thrift Shop

Page 1 of 6 ends

02.26.25 I
I 24-25 Actual YTD 24-25 Projection 25-26 Budget
4205 • Thrift Shop Cont Humble 4,420.00 7,000.00 7,000.00 4202 • Sales 198,027.34 297,040.00 297,000.00
4203 - Discounts Given 0.00 0.00 0.00
4206 - ebay Sales 522.63 500.00 700.00
4207 . Thrift Shop Non Tax Sales 1,493.00 1,500.00 1,500.00 Total 4201 • Thrift Shop 204,462.97 306,040.00 306,200.00 4300 • Special events
Small Fundraiser 2,135.00 2,135.00 750.00
EncinitasWine & Cheese Festival 3,948.87 3,949.00 3,500.00 San Diego County Fair 864.00 864.00 0.00
San Diego Gives 3,501.85 3,500.00 3,500.00
Spring Fundraiser 0.00 70,000.00 85,000.00 -
Total 4300 • Special events 10,449.72 80,448.00 92,750.00 4500 • Investment Income
C3Bank CD
TlAACD
Schwab Money Market 15,913.34 19,000.00 17,000.00
Wells Fargo Savings 5.99 50.00 50.00
Total 4500 • Investment Income 15,919.33 19,050.00 17,050.00 4600 • Member-Only
Member Events 717.34 717.00 750.00
Aprons 100.00 200.00 240.00
Member dues
PALS Dues 1,935.00 2,000.00 1,000.00
Assisteens -ALRSD Chapter Dues 490.00 675.00 675.00
Member dues - Other 9,978.06 10,000.00 10,000.00
Total Member dues 12,403.06 12,675.00 11,675.00
Name Tags 0.00 0.00 0.00
Total 4600 • Member-Only 13,220.40 13,592.00 12,665.00
Total Income I 292,898.33
' 486,246.00 500,045,00
Gross Profit I 292,898.33 486,246.00 500,045.00
Expense

Page 2 ends

02.26.25 I I
24-25 Actual YTD 24-25 Projection 25-26 Budget
5100 • Philanthropic Programs
Scholarship Fund 0.00 26,000.00 35,000.00
GAP (General Assistance Prog) 4,416.75 5,000.00 13,375.00 Flowers for You 0.00 100.00 150.00
Knifty Knitters 164.35 250.00 600.00
New Projects 0.00 0.00 0.00
Operation School Bell 494.91 495.00 0.00
OSB/Clothing Children/SB Grant 0.00 5,000.00 5,000.00
OSB/CI othing/Chi Id ren 108,882.50 108,882.50 130,000.00 OSB /Pendelton 7,779.50 7,779.50 8,000.00
OSB/Library Books 497.77 498.00
Supplies 68.30 250.00 200.00
Total Operation School Bell 117,722.98 I
I 122,905.00 143,200.00
Optional Charitable Project 0.00
Humble Designs 4,063.00 6,965.00 7,000.00
Humble Designs Delivery 100.00
Total Optional Charitable Proj 4,063.00 6,965.00 7,100.00 Outreach 686.76 1,175.00 1,000.00
Seeds of Hope Literacy Proj 1,713.49 1,713.00 0.00
PREP 230.24 300.00 350.00
Surviving After Violence 8,085.30 16,000.00 16,000.00
Thrive 2,744.84 5,000.00 5,000.00
Bravo for Books 500.00
Storage Rental 3,057.55 4,536.00 4,800.00
Total 5100 • Philanthropic Programs 142,885.26 189,944.00 226,975.00 5200 • Thrift Shop Expense
Advertising
Shipping (eBay)
Business license 26.50 26.50 30.00
Chamber Membership 310.00 310.00 310.00
Cash Drawer Loss 62.86 63.00 150.00

Page 3 ends

02.26.25 I I
I 24-25 Actual YTD 24-25 Projection 25-26 Budget
Cleaning 2,975.00 5,500.00 5,500.00
Cost of Goods Sold 13.20 50.00 137.00
Shipping (eBay} 14.55 50.00 100.00
Delivery Charges 120.00 720.00 550.00
Depreciation and amortization 0.00 0.00 1,000.00
Furniture & Fixtures 0.00 700.00 1,500.00
Insurance 4,431.00 4,431.00 4,500.00
Merchant Services 4,924.72 8,450.00 8,650.00
Printing 596.72 600.00 660.00
Refurbish & Repairs 1,576.01 1,700.00 1,210.00
Rent 83,180.09 125,822.00 131,093.00
Storage 1,052.32 1,578.00 1,722.00
Supplies 1,682.72 2,900.00 2,900.00
Gift Cards 2.13 150.00
Utilities 152.91 153.00 200.00
Electric 1,497.24 2,566.00 2,758.00
Telephone 673.86 1,181.00 1,240.00
Total Utilities 2,324.01 3,900.00 4,198.00
Total 5200 • Thrift Shop Expense 103,291.83 156,800.50 164,360.00 5300 • Fundraising Expense
Fundraising Brochure-Mailer 617.60 618.00 700.00
Total 5300 • Fundraising Expense 617.60 618.00 700.00
5600 • Special Events Expense -21.50 -21.50 0.00
Small Fundraiser 1,281.43 1,281.00 750.00
Total Spring Fundraiser 0.00 25,000.00 26,500.00
Total 5600 • Special Events Expense 1,259.93 26,259.50 27,250.00 5800 • Management & General
Accounting Services 15,013.45 29,700.00 43,950.00
Attorney Fees 5,000.00 6,500.00
Mail Box Expense 324.00 324.00 324.00
Hall Rental 2,040.00 2,040.00 2,142.00
Internet Access/Fees 100.00 100.00 350.00

Page 4 of 6 ends

02.26.25 I I I
I 24-25 Actual YTD 24-25 Projection 25-26 Budget
Bank & Paypal Charges 183.24 315.00 350.00
Board Expenses
Board expense - other 0.00 500.00 1,000.00
Corresponding Secretary 567.11 600.00 800.00
President's Expense 0.00 450.00 500.00
Recording Secretary 0.00 100.00 50.00
Treasurer 396.99 500.00 500.00
Total Board Expenses 964.10 2,150.00 2,850.00
Chapter Marketing
Community Outreach 375.00 1,000.00 500.00
Website 111.92 200.00 250.00
Networking Event 300.00
Chapter Marketing - Other 216.35 375.00 1,000.00
Total Chapter Marketing 703.27 1,575.00 2,050.00
CPA Audit/Review 0.00 4,000.00 4,000.00
Education
Member Development 96.00 250.00 250.00
National Conference & Meetings 0.00 0.00 1,500.00
Total Education 96.00 200.00 200.00
Government Fees & Licenses 0.00 150.00 350.00
Insurance - D & 0 785.00 800.00 800.00
Storage Rental 1,052.32 1,578.00 1,722.00
Investment Expense 716.00 1,225.00 1,225.00
5800 • Management & General - other
Total 5800 • Management & General 21,977.38 49,207.00 68,363.00 5900 • Member Only expense
Cost of Aprons 150.85 375.00 240.00
Chapter Historian 0.00 25.00
Circle Donation 0.00 0.00
ClickandPledge 330.11 566.00 566.00
Hospitality 77.29 300.00 300.00
Chapter Directory 0.00 240.00 240.00

Page 5 ends

02.26.25 I I
24-25 Actual YTD 24-25 Projection 25-26 Budget -·-
Membership Development 729.73 1,250.00 1,800.00
NAL Dues 7,080.00 7,080.00 8,840.00
Volunteer of the Year 102.15 200.00 250.00
Cost of Name Badges 78.11 135.00 136.00
Total 5900 • Member Only expense 8,548.24 10,146.00 12,397.00 - Total Expense 278,580.24 432,975.00 500,045.00 Net Income I 14,318.091 53,271.001 0.00
Page S of S
Form 990 OMSNc. 1545-0047
Return of Organization Exempt From Income Tax
Under section 501 (c), 527, or 4947(a)(1) of the Internal, Revenue Code (except private foundations> 2023
oepaitment ot the Treasu,y Do not enter social security numbers on this fonn as it may be made public. tn\ernal Revenue Service Go to www.irs.gov/Form990for instructions and the latest information.

A For the 2023 calendar year, or tax year beginning 6/01 , 2023, and ending 5/31 , 20 2024 B Check 1! ,ipplicable: C D Employer ldontificalion number - Address change Assistance League of Rancho San Dieguito - Name change 270-F North El Camino Real #368 E Telephone number - Encinitas, CA 92024 ln,t,al relum 858.232.0678 - final 1 •11Jm/termor1111ed - Amendud celurn G - Gross receipts $ 781,143. _ Apphcaticn pend,ng F Name and addfess ol pnnclpal ot1,ce1 : L inda Kermott H(a) Is lhis a group return for subordinates?'~'(es ~
No
Same As C Above H(b) Ale all subordinates 111cluded? Yes No If 'No: a\tach a Hsi. See inslrucuoos.

I Tax-exempt status: IXI 501 (C)(3) I I 501(C) ( ) (insert no.) I I 4947(a)(l) or 1 I 527 J Website: www.assistanceleaQ1.1e.orq/rancho-san-diequ.it0 H(c) Group eumplron number 4176 K Form ol organ,za(,on: IXI Corporation I I Trust I f Assocla~on I I Olhet I L Year of formahon: 1993 I M Stale of legal dorfHCJle: CA j;P,a7,eJ ;;~/rsummary
1 Briefly describe ,the organization's mission or most significant activities:Assistance Leag_l!e volunteers <11
0 transformi-®: the lives of children and adults thro1!91l _communitt.Qrqgrams. ________ C
cu
C --------------------------------------------------------------- Qi ---------[]7--------------------------------------------- ------- > 2 Check this box I if the organization discontinued its operations or disposed of more than 25% of its net assets . 0 C, 3 Number of voting members of the governing body (Part VI, line 1 a) . , , . . . . .. , , . . . ... , . . . .. . . . . . . .... , . 3 15 olj 4 Number of independent voting members of the governing body (Part VI , line 1 b) . .. .. , ... , ... .. ... .. ,,. 4 15 tJ:i Q) 5 Total number of individuals employed in calendar year 2023 (Part V, line 2a) ........ , . . .. . ...... .. . , . . 5 0 E > 6 Total number of volunteers (estimate •if necessary) .. .. . ·· 1 • ,·~···· '···•• 1,, ... ... , ••• ..•. ~.,, . .. . ...•. 6 175 t5 < 7a Total unrelated business revenue from Part VII 1, column (C), line 12 .. .. . • I'• •• •• •• ''• l I ' '•••••••• I'•• 7a 0. .. b Net unrelated business taxable income from Form 99O-T, Part I. line 11 .. ,,,., .. .. . , .. . .. .... . .. . . , , . . 7b 0.

Prior Year Current Year
8 Contributions and grants (Part VI II, line lh). _, ... , . ,. " ...... ... .. , , , .... , . , , .. , ., . _. 333,457. 414,089 . Q) :, 9 Program service revenue (Part VIII, line 2g) ., . . . . ... . . ..... , . . . ... . .. , .. , , .. .. . . .. , . C Q)
> 10 Investment income (Part VIII, column (A), lines 3, 4, and 7d) ... . .... . . , .. , ... . ....... 4,695. 15,635. Q) a: 11 Other revenu.e (Part VIII, column (A), lines 5, Gd, Sc, 9c, 1 De, and 11 e) .. ........ . . .. . _ 30,522. 47,639. 12 Total revenue - add lines 8 through l l (must eqllal Part VIII , column (A), line 12) . ... . 368 674. 477,363. 13 Grants and similar amounts paid (Part IX, column (A), 1-ines 1-3) . .. . ... . ....... ..... __ 144 ,042. 185,179. 14 Benefits paid to or for members (Part IX, column (A), I1ne 4) .. . .. .. ...... , . . , .. .... , . 15 Salaries, other compensation , employee benefits (Part IX, column (A), lines 5-10) . .... .,, a., 16a Professional fUndraising fees (Part IX, column (A), line 11 e) , ....... , . ... . , .... ... .. . .,, C:
a., b Total fundraising expenses (Pa~t IX, column (D), line 25) 151,969. :~,~~,_!1jj.:.f;:~i~_~1J}-1t,; 1t.-rr;'\:'~1-,>;,:~'.;j:,,.i,__.: -"-~- ! 17 Other expenses (Part IX, column (A), lines 11 a-11 d, 11 f-24e) ..... . . , . . ... . . , . . . . .. ''. 191,970. 190 ,134 . 18 Total expenses. Add lines 13-17 (must equa l Part IX, columr1 (A}, line 25). ~, , , . .. .. ... 336, 012. 375,313. 19 Revenue less expenses . Subtract line 18 from line 12 . . . . . .. .. . . . .... ... ... ........ . . 32,662. 102,050. l5: Be.ginning of Current Year End of Year
!! g 0" 20 Total assets (Part X, line 16) ..... . ........ . , ....... , .. . . 960,683. 973,800. •••• • • J • •• ••• • ~ ' ••• • •• ~ ' , • Jc! 21 Total Vi abilities (Part X. line 26) , . . .. . .. ... .. . _ . .. ... , . , .. .... .. .. , . . . ... . , . . .. .... , . 274,249. 185,316 . 05 z.., 22 Net assets or fund balances. Subtract I-ine 21 frorn line 20 ... .. . . ..... . .. .... ..... , ... 686 , 434. 788,484. 1:Partill'~-?l Signature Block
Under penal\ies cf pe11u ry, I declare t11al I ha,e ~•amined llus mltlm , includ1n9 accompany,ng schedules and sta(emenls, and lo lhe besl or my lmowledge and behej, 11 ,s true, correct. amf ccmplele. O~claral10~ ot p1cparl!r (other lhan oJl,cer) ,s based on a~ 1nforma1,on o( wn,ch preparer has any knowledge..

I
Sign s,onature of officer Dale
Here Garv Wolod Treasurer
Type or prrot name and ti lie
PnnVfy.pe prepa,e,'s name I Prepomr's signature I Dale Check l~J ,r IPTIN Paid Katherine Gl uck Katherine Gluck sell-employed P00858780 Preparer Fvm·s name Katherine Gluck, CPA
Use Only F lfm's add1ess 703 Pier Ave B621 Firm·s EIN
Hermosa Beach, CA 90254 Phone oo . 3104066256
May the IRS discuss this return with the preparer shown above? See instructions., ... ...... . ' .. . . . . . . . . . . . . .. .. .. .. . . .. IXI Yes I I No BAA For Paperwork Reduction Act Notice, see the separate instructions. TEEA0J.01 L 08/23123 Form 990 (2023)

STATE OF CALIFORNIA

FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0540
Entity Status Letter
Why You Received This Letter
Date: 5/13/2025
ESLID:2115754818
According to our records, the following entity information is true and accurate as of the date of this letter.

Entity ID: 1877561
Entity Name: ASSISTANCE LEAGUE OF RANCHO SAN DIEGUITO

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. 0 □
0 □
□

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
ftb.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)
Form W•9
(Rev, March 2024)
Department of the Treasury
Internal Revenue Service
Request for Taxpayer
Identification Number and Certification
Go to www.irs.gov/FormW9 for instructions and the latest information.

Before you begin. For guidance related to the purpose of Form W-9, see Purpose of Form, below.

Give form to the
requester. Do not
send to the IRS.
1 Name of entity/individual. An entry is required. (For a sole proprietor or disregarded entity, enter the owner's name on line 1, and enter the buslness/dfsregarded entity's name on line 2.)
Assistance Leaaue of Rancho San Dieauito
2 Business name/disregarded entity name. if different from above.

CQ 3a Check the appropriate box for federal tax classlfiCation of the entity/individual whose name is entered on line 1. Check 4 Exernp\lons (codes apply only to Ill C) only one of the fol)owing seven boxes. certain entitles, not Individuals: II! Cl 0 Individual/sole proprietor 0 C corporation 0 S corporation 0 Partnership 0 Trust/esta\e see fns\ructions on page 3): C 0 . (/) □ LLC. Enter the tax classification (C = C corporation, S = S corporation, P = Partnership) Exempt payee code Ot anY) 41 C:

Cl.~ Note: Chee I, the "LLC'' box above and, 1n the entry space, enter the approprtate code (C, S, or P) for the tax ___ ~ti classtfication of 1he LLC, unless It is a disregarded entity. A disregarded entity should instead check the appropriate Exernption frorn Foreign Account Tax ... :, 0 .. box lor the tax classlficalion of Its 0W11er. Compliance Act (FATCA) reporting .... -C: (/) 0 Other 501(c) (3) code (If any) {see rnstructfons) ·i:: .£ CL O It: 3b If on lfne 3a you checked "Partnership" or "Trust/estate,'' or checked "LLC" and entered •p• as ns ta.x classification, ·u and you are providing this form to a partnership, trust, or estate in which you have an ownership Interest. check (Applies ro accounts maintained QI □ outside the United Stales.)
~ this bolt if you have any foreign partners, owners, or beneficiaries. See instructions - - ID
Q) 5 Address (number, stroet, and apt, or suite no.]. See Instructions. Requester's name and address (optional) (I) 270-F North El Camino Real., #368
6 City, state, and ZIP code
Encinitas. CA 92024
7 Usl account numbef(sj here (optional)
!.J:T •• Taxpayer Identification Number (TIN)
I Social security number I E;nter your 1'1N in the appropriate box. The TIN provided must matah the name given on line 1 to avoid backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other entities, it Is your employer identification number (EIN). If you do not have a number, see How to get a TIN, later.
[Il]-[I] -1 l I I I or
Note: If the account Is in more than one name, see the instructions for line 1 . See also What Name and Number To Give the Requester for guldelfnes on whose number to enter.

Certification
Under penalties 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 wlthholding because (a) I am exempt from backup wtthholding, or (bl I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure 10 report all interest or dividends, or ('c) the IRS has notified me that I am no longer subject to backup withhofdlng; and

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

4. The FATCA code(s) entered on this form (if any) indicatrng that I am exempt from FATCA reporting is correct.

Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subj,ect to backup withholdfng because you have failed to report all interest and dividends on your lax 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 (IRA), and, generally, payments other than interest and dividends, you are not required to sign the certWcatlon. but you must provide your correct TIN. See the instructions for Part II, later.

Sign Sigr'lature of
Here U.S. person olod
General Instructions
Section references are to the lnternaf Revenue Cod& unless otherwise noted.

Future developments. For the latest info(rnation about developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/FormW9.

What's New
line 3a has been modified to clarify how a disregarded entity completes this line. An LLC that is a disregarded entity should check the appropriate box for the tax classification of its owner. Otherwise, ii should checl1 the ''LLC" box and enter its appropriate tax classification.

Cat No.10231X
Date 04.03.25
New line 3b has been added to this form. A flow-through entity is required to complete this li'ne to indicate that it has direct or indirect fore(gn partners, owners, or beneficiaries when It provides the Form W-9 to another flow-through entity in which it has an ownership interest. This change is intended to provide a flow-through entity with information regarding the status of its indirect foreign partners, owners, or beneficiaries, so that it can satisfy any applicable reporting requirements. For example, a partnership that has any indirect foreign partners m11y be required to complete Schedules K-2 and K-3. See the Partnership Instructions for Schedules K-2 and K-3 (Form 1065), Purpose of Form
An individual or entity (Form W-9 requester) who is required to file an information return with the IRS ls g1ving you this form because they Form W~9 (Rev. 3·2024)
Boys & Girls
Club of
Northwest
San Diego
The City of Solana Beach Community Grant Program 2025 Request for Financial Assistance application MUST BE SUBMITTED by 5:00 PM Thursday, May 29, 2025.

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: Boys & Girls Clubs of Northwest San Diego (Formerly BGC San Dieguito) Rhollda Guaderrama . [email protected] Contact Person: Email address: _________ _ Daytime Phone: _7_60_-_9_08_-_2_95_1 _______ Evening Phone: _7_6_0-_9_0_8-_2_9_5_1 ______ _ Mailing Address: 533 Lomas Santa Fe Dr.

City: Solana Beach State: _C_A _______ Zip: 92075

1. All the documents below are attached to this application:
~ W-9
[!] Summary of Organization's Budget
~ 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:

Power Hour/ Academic Achievement

3. Title of FY 2025/26 Proposed Program/Service: Summer Scholars Program

4. What is the total amount requested for the FY 2025/26 Proposed Total Program? Includes all estimated costs to conduct proposed activity/program .
$6,000
Page I 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:

BGCNWSD is requesting $6,000 in grant funds to support the ongoing success and impact of the Summer Scholars program.The funds will be allocated as follows: $700 for educational supplies, $5, I 00 for wages for our dedicated youth development professionals, and $200 for educational field trips.

6. Anticipated Program Objectives or Accomplishments:

Our program is designed to combat the dreaded summer slide. Research shows that students can lose up to 30% of their academic gains over the summer, especially in math. Our Summer Scholars camp objectives are to recruit and enroll a minimum of 70 underserved, mainly Latino, youth in our program, provide nine weeks of enriching and educational programming, ensure I 00% of youth will participate in STEM and academic activities, and educational field trips.

7. Program Dates/Location:

June 2 to August 8, 2025 (Funds would be used beginning July I, 2025, through August 8, 2025) and June I to June 30, 2026 at the La Colonia Boys & Girls Club, 715 Valley Ave, Solana Beach.

8. Estimated number of Solana Beach residents to be served by proposed program:_7 _
0 _____ _

9. How will the organization acknowledge the City's financial contribution to the community/ beneficiaries of the proposed activity?
Our outstanding marketing team will ensure that the City's grant is recognized through social media posts, a donor spotlight in our newsletter, and acknowledgment in our annual gala program. With 9,726 Facebook followers and 2,527 Instagram followers, along with a mailing list of nearly 23,000 contacts, we can effectively showcase the City's support among our families, donors, and community members. We are also open to additional ideas for recognition.

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? BGCNWSD is fully committed to providing the Summer Scholars program and has received a grant from the Hunter Industries Foundation to support the purchase of equipment and supplies, as well as funding from the Office of Juvenile Justice and Delinquency Prevention to cover some staffing expenses. Additionally, we will seek other funding sources, leveraging the grant from the City of Solana Beach to strengthen our applications to other grantors and demonstrate strong community support. We will also utilize contributions from individual donors and raise funds through our organizational events, including the annual Boys and Girls Night Out Gala, Cornhole for a Cause, the Chip in for Kids Golf Tournament, and Cuisine for Kids.

Page I 2

11. Will volunteers be used for the proposed program or service and, if so, will they reduce expenses? We engage volunteers in all areas of our organization, and they play a crucial role in our Club programs. Our La Colonia location has a highly committed group of volunteers, which includes retired teachers, librarians, high school and college students, as well as retirees who dedicate their time and energy to support our programs. Additionally, we have strong participation from parents and families at our La Colonia site. Our volunteers help us reduce costs, saving the organization approximately $30 per hour. We also partner with various local businesses and organizations.

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? We are committed to sustaining our Summer Scholars program, which provides essential support and supervision to disadvantaged youth, helping them succeed academically and increasing their chances of graduating from high school with a plan for the future. If we receive partial funding, we will still continue the program. We will take steps to address any funding gaps, as our Development Department works year-round to secure support through grant writing, events, donor cultivation, and various campaigns. We would be grateful for a grant award of any size to support this important program.

Acknowledgment of Responsibility:

Digitally signed by Rhonda
Rhonda Guaderrama Guadarrama
Date: 2025.05.29 12:18:16 -07'00'
Authorized Signature of Organization
5/29/25
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
La Colonia Budget 2026 July 2025 August 2025 June 2026 2025 - 2026 Budget Staffing Expenses
5570.12 Front Desk - La Co $737.44 $737.44
5620.12 P/T Program Salaries - La Colo $0.00 $4,313.20 $0.00 $4,313.20 5621.12 EZ Manager Salary $213.30 $213.30 $308.00 $734.60 5640.12 Program Director $5,323.12 $4,860.24 $5,091.68 $15,275.04 5655.12 Break Week Salarie - La Co $10,309.20 $0.00 $10,943.00 $21,252.20 5665.12 Driver Wages $0.00 $315.00 $0.00 $315.00
5685.12 Maintenance Salary $1,200.00 $1,200.00 $1,200.00 $3,600.00 5710.12 Payroll Taxes - La Colonia $1,352.72 $882.71 $1,447.16 $3,682.59 5720.12 Employee Benefits - La Colonia $2,448.71 $2,448.71 $3,060.88 $7,958.30 Allocated Salaries $1,454.18 $1,454.18 $1,454.18 $4,362.54 5760.12 401k Expense - La Colonia $250.00 $250.00 $250.00 $750.00 5780.12 Workers Comp Ins - La Colonia $217.16 $217.16 $217.16 $651.48 Total Staffing Expenses $22,768.39 $16,154.50 $24,709.50 $63,632.39 Expenses
6030.12 Advertising - La Colonia $0.00 $36.00 $0.00 $36.00 6154.12 Employee Uniforms - la Colonia $50.00 $200.00 $50.00 $300.00 6155.12 Equipment Lease - LC $1,263.89 $1,309.40 $1,309.40 $3,882.69 6180.12 Program Expenses - La Colonia $0.00 $150.00 $0.00 $150.00 6182.12 Break Camp Expense - La Co $1,840.00 $0.00 $1,760.00 $3,600.00 6200.12 Insurance - General - la colon $434.32 $434.32 $434.32 $1,302.96 6235.12 Maintenance Supplies $SO.OD $50.00 $175.00 $275.00 6250.12 Technology Expense $0.00 $275.00 $0.00 $275.00
6260.12 Office Supplies - La Colonia $233.07 $233.07 $233.07 $699.21 6370.12 Repairs - La Colonia $115.00 $197.49 $100.00 $412.49 6380.12 Snack Bar-Expense $100.00 $100.00 $100.00 $300.00 6425.12 Staff License Fees - la Coloni $22.04 $185.10 $11.02 $218.16 6430.12 Telephone $300.00 $300.00 $300.00 $900.00
6440.12 Utilities/Security - La Colonia $244.00 $244.00 Total Expenses $4,652.32 $3,470.38 $4,472.81 $12,595.51 Total All Expenses $27,420.71 $19,624.88 $29,182.31 $76,227.90 BGCNWSD BUDGl:f FY 2024-2025
General Contributions
Board Commitment
Corporate Sponsors
Direct Mail Income
Other (Escrip, United Way)
Contributions
Chip in for Kids Golf
YOY Fundraiser
Junior Board Events Revenue
B&G Night Out
Prior/Other Fundraising Events Revenue
Community Event and Fundraising Revenue
Fundraising Revenue
BGCA Grants
Other Grants
Grants
Branches
Summer Adventure Camps
Center for a Healthy Lifestyle
R.O.A.D.S
Athletics
Bulldogs
Aquatics
Youth Arts Academy
Montessori School
Program Fees Revenue
Rental/Interest/Misc

TOTAL REVENUE
Wages:

Branches
Summer Adventure Camps
Center for a Healthy Lifestyle
R.O.A.D.S
Athletics
Bulldogs
Aquatics
Budget
965,495
70,000
106,000
30,000
300
1,171,795
225,000
225,000
67,500
150,000
40,000
338,987
1,046,487
112,000
1,606,050
1,718,050
1,492,220
540,891
78,600
451,000
533,265
413,200
1,504,314
298,801
1,251,625
6,563,915
486,030
10,986,277
1,374,013
315,234
191,297
353,819
306,751
232,173
920,233
Youth Arts Academy
Montessori School
Program Salaries & Related
Grant Specific Wages
Administration Wages
Payroll Taxes and Workers Comp - ALL
Benefits - ALL
401k -ALL
Total Wages & Related Expense
OTHER EXPENSES:

Direct Mail Expense
Great Futures Fund Expense
Donations Expense
Sponsorship Expense
Chip in for Kids Golf Expenses
YOY Event Expenses
Junior Board Expenses
B&G Night Out
Prior/Other Fundraising Events Expenses
Marketing and Related Expenses
Outside Marketing
Community Event and Fund raising Expenses
Total Fundraising Expenses
Grant Expense
Branch Program Expenses
Summer Adventure Camps
Center for a Healthy Lifestyle
R.O.A.D.S
Athletics Program Expenses
Bulldogs Expenses
School District Rental Fees
Aquatics Program Expenses
Youth Arts Academy Program Expenses
Montessori Program Expenses
Total Branch Program Expenses
Expenses related to Rental Income
Overhead Expenses:

Annual Audit/Tax Return
Equip Leases
203,027
611,157
4,507,704
1,986,311
553,550
575,111
197,403
7,820,079
1,000
9,000
6,000
65,000
75,000
20,300
80,000
33,400
31,910
71,780
205,237
582,627
66,080
44,450
110,400
900
98,494
58,095
100,020
12,117
44,976
535,532
51,186
55,000
44,284
Insurance
Janitorial/Maint
Office Supplies/Postage/Printing
Merchant Service Charges
Property Taxes
Repair & Maintenance
Staff Events, Licenses/Training, etc
Utilities & Telephones
Vehicles
Technology Expense
Miscellaneous Administrative Expenses
Online Registration System Monthly Fees
Total Overhead Expenses
Total Expenses

INET INCOME (LOSS) FROM OPERATIONS
157,859
277,420
30,519
196,581
6,580
180,880
80,186
487,970
88,713
106,928
115,999
30,348
1,859,269
10,864,693
121,584
BOYS & GlRLS CLUBS OF SAN DIEGUITO
JUNE 30, 2024 ,
Assets:

Cash
Ca.m -Restricted
Jnvesttncnts
Accounts receivable
Due from related party
fupaid expenses and other assets
Property and equipment. net
Right-of-use asset - operating lease. net
Cash surrender value oflife llll!llraD.ce policies
Beneficial interest in charitable remainder trusts

TOTAL ASSETS
Liabilities:

ACCOUilbl payable
Accrued wages and related expenses
Due to related party
Deferred revenue
Operating lease liability
Deterred compensation
Total Liabilities
Net Asset,:

Without Donor Restrictions:

Undesignated
Board designated
With Donor Restrictions
Total Net Assets

TOTAL LUBILITIES AND NET ASSETS
ASSETS
~
S 2,007,024
],021,449
27,357
306,561
45,884
8,897,028
56,154
3SS,6?1
319,643
$ 13,036,797

LIABILITIES AND NET ASSETS
.S 175,131
430,190
326,938
56,154
371,314
1,358,827
11,285,476
392,494
11,671,970
$ 13,036,797

BOYS & GIRLS CLUBS OF SAN DIEGUITO
JUNE 30, 2024
Revenue2 Surrnort and Gains:

Program services $ 5,496,237
Contributions 1,677,755
Special events, net of direct expenses of $197,666 502,336 Investment income 145,104
Rental income 384,900
Government grants and assistance 190,987
Change in charitable remainder trnsts 34,862
Change in cash surrender value 7,147
Total Revenue, Support and Gains 8,439,328
Expenses:

Program Services:

Youth community services 6,512,431
Grants & Scholarships
Total Program Services 6,512,431
Supporting Services:

Management and general 1,043,205
Fundraising 401,295
Total Supporting Services 1,444,500
Total Expenses 7,956,931
Change in Net Assets 482,397
Net Assets at Beginning of Year 11,195,573
NET ASSETS AT END OF YEAR $ 11,677,970

BOYS & GIRLS CLUBS

OF SAN DIEGUITO

COMBINED FINANCIAL STATEMENTS
JUNE 30, 2024
Leaf& Cole, LLP
Certified Public Accountants
A Parrnership of Professional Corporarions

BOYS AND GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

COMBINED FINANCIAL STATEMENTS
JUNE 30, 2024

TABLE OF CONTENTS
Independent Auditor's Report
Combined Statement of Financial Position
Combined Statement of Activities
Combined Statement of Functional Expenses
Combined Statement of Cash Flows
Notes to Financial Statements
Supplementary Information:

Combining Statement of Financial Position
Combining Statement of Activities
I - 2
3 4
5 6
7 - I 8
20 21
Ll
Leaf"' Cole, LLP
Certified Public Accountanls
A Partnership of Professional Corporations
Independent Auditor's Report
To the Board of Directors
Boys and Girls Clubs of San Dieguito and
Boys & Girls Clubs of San Dieguito Foundation
Opinion
We have audited the accompanying combined financial statements of Boys and Girls Clubs of San Dieguito and Boys & Girls Clubs of San Dieguito Foundation (nonprofit organizations), which comprise the combined statement of financial position as of June 30, 2024, and the related combined statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements.

In our opinion, the combined financial statements referred to above present fairly, in all material respects, the financial position of Boys and Girls Clubs of San Dieguito and Boys & Girls Clubs of San Dieguito Foundation as of June 30, 2024, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States of America.

Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Combined Financial Statements section of our report. We are required to be independent of Boys and Girls Clubs of San Dieguito and Boys & Girls Clubs of San Dieguito Foundation, and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Combined Financial Statements Management is responsible for the preparation and fair presentation of the combined financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of combined financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the combined financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Boys and Girls Clubs of San Dieguito and Boys & Girls Clubs of San Dieguito Foundation's ability to continue as a going concern within one year after the date that the combined financial statements are available to be issued. 2810 Camino Del Rio South, Suite 200, San Diego. California 92108-3820 619.294.7200, 619.294.7077 fax, W\Vw.lcaf-colc.com, [email protected] To the Board of Directors Page 2
Boys and Girls Clubs of San Dieguito and
Boys & Girls Clubs of San Dieguito Foundation
Auditor's Responsibilities for the Audit of the Combined Financial Statements Our objectives are to obtain reasonable assurance about whether the combined financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements, including omissions, are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the combined financial statements.

In performing an audit in accordance with generally accepted auditing standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the combined financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the combined financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Boys and Girls Clubs of San Dieguito and Boys & Girls Clubs of San Dieguito Foundation's internal control. Accordingly, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the combined financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about Boys and Girls Clubs of San Dieguito and Boys & Girls Clubs of San Dieguito Foundation's ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
2 To the Board of Directors Page 3
Boys and Girls Clubs of San Dieguito and
Boys & Girls Clubs of San Dieguito Foundation
Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The combining statement of financial position and combining statement of activities is presented for purposes of additional analysis, and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.

1.--e.ef<1eole, 1.-1.-f
San Diego, California
March 3 1, 2025
3 BOYS AND GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

COMBINED STATEMENT OF FINANCIAL POSITION
JUNE 30, 2024
Assets: (Notes 2, 4, 5, 6, 7, 9 and 11)
Cash
Cash - Restricted
Investments
Accounts receivable
Prepaid expenses and other assets
Property and equipment, net
Right-of-use asset - operating lease, net
Cash surrender value of life insurance policies
Beneficial interest in charitable remainder trust

TOTAL ASSETS
ASSETS

LIABILITIES AND NET ASSETS
Liabilities: (Notes 2, 8 and 11)
Accounts payable
Accrued wages and related expenses
Deferred revenue
Operating lease liability
Deferred compensation
Total Liabilities
Commitments and Contingency (Notes 9, 11, 12 and 13)
Net Assets: (Notes 2 and I 0)
Without Donor Restrictions:

Undesignated
Board designated
Total without donor restrictions
With Donor Restrictions
Total Net Assets

TOTAL LIABILITIES AND NET ASSETS
The accompanying notes are an integral part of the combined financial statements. 4 $ 2,113,983
58,679
3,901,800
27,357
45,884
8,897,028
56,154
397,495
1,519,334
$ 17,017,714
$ 214,094
430,190
326,038
56,154
371,314
1,397,790
12,230,301
11,500
12,241,801
3,378,123
I 5,619,924
$ 17,017,714

BOYS AND GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

COMBINED STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2024
Revenue. Support and Gains:

Program services
Contributions
Special events, net of direct expenses of$ J 97,666
Investment income
Rental income
Government grants and assistance
Change in charitable remainder trusts
Change in cash surrender value
Net assets released from restrictions
Total Revenue, Support and Gains
Expenses:

Program Services:

Youth community services
Scholarships
Total Program Services
Supporting Services:

Management and general
Fundraising
Total Supporting Services
Total Expenses
Change in Net Assets
Net Assets at Beginning ofYear

NET ASSETS AT END OF YEAR
$
Without Donor
Restrictions
5,496,237
1,348,487
502,336
446,865
384,900
190,987
7,147
352,800
8,729,759
6,512,431
118,190
6,630,621
1,066,579
401,295
1,467,874
8,098,495
631,264
11,610,537
$ 12.241,801
The accompanying notes are an integral part of the combined financial statements. 5 $
$
With Donor
Restrictions
37,022
127,065
41,798
(352,800)
(146,915)
(146,915)
3,525,038

3.378,123
$
Total
5,496,237
1,385,509
502,336
446,865
384,900
190,987
127,065
48,945
8,582,844
6,512,431
I 18,190
6,630,621
1,066,579
401,295
1,467,874
8,098,495
484,349
15,135,575
$ 15,619.924

BOYS AND GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

COMBINED STATEMENT OF FUNCTIONAL EXPENSES
FOR THE YEAR ENDED JUNE 30, 2024
Program Services Supporting Services
Youth
Community
Services Scholarships
Salaries and Related Exeenses:

Salaries $ 3,397,659 $
Payroll taxes 230,782
Employee benefits 339,391
Workers' compensation 37,267
Total Salaries and Related Expenses 4,005,099
Nonsalao:: Related Exeenses:

Advertising 1,915
Depreciation 585,100
Information technology 22,186
Insurance 87,791
Occupancy 766,466
Office expenses 303,386
Other expenses 66,091
Professional fees 37,876
Program expenses 594,840
Scholarships 118,190
Travel 41,680
Total Nonsalary Related Expenses 2,507,332 118,190
Total Expenses $ 6,512,431 $ 118,190
The accompanying notes are an integral part of the combined financial statements. 6 $
$
Total
Progam Management
Services and General Fundraising
3,397,659 $ 437,821 $ 262,267
230,782 59,828 14,582
339,391 131,624 30,382
37,267 3,683 3,683
4,005,099 632,956 310,914
1,915 125 61,064
585,100
22,186 113,214 5
87,791 40,111 3,934
766,466 52,246 858
303,386 106,705 23,381
66,091 47,710 907
37,876 58,246
594,840
118,190
41,680 15,265 233
2,625,522 433,622 90,381
6,630,621 $ 1,066,579 $ 401,295
Total
$ 4,097,747
305,193
501,397
44,633
4,948,970
63,104
585,100
135,405
131,835
819,570
433,472
114,708
96,122
594,840
118,190
57,178
3,149,525
$ 8,098,495

BOYS AND GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

COMBINED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2024
Cash Flows From Operating Activities:

Change in net assets
Adjustments to reconcile change in net assets to
net cash provided by operating activities:

Depreciation
Realized/Unrealized gain on investments
Change in beneficial interest in charitable remainder trusts Change in cash surrender value of life insurance policies Amortization of right-of-use asset - Operating lease
(Increase) Decrease in operating assets:

Accounts receivable
Prepaid expenses and other assets
Increase (Decrease) in operating liabilities:

Accounts payable
Accrued wages and related expenses
Deferred revenue
Operating lease liability
Deferred compensation
Net Cash Provided by Operating Activities
Cash Flows From Investing Activities:

Purchases of investments, net
Purchase of property and equipment
Net Cash Used in Investing Activities
Net Decrease in Cash and Restricted Cash
Cash and Restricted Cash at Beginning of Year

CASH AND RESTRICTED CASH AT END OF YEAR
Supl!lemental Disclosures of Cash Flow Information:

Cash payments for amounts included in the measurement of lease liabilities Operating cash outflows from operating leases
The accompanying notes are an integral part of the combined financial statements. 7 $ 111,543
585,100
(259,795)
(127,065)
(24,689)
14,725
(9,832)
(2,646)
11,110
(41,728)
(18,332)
(14,725)
371,314
594,980
(1,054,979)
(423,787)
(1,478,766)
(883,786)
3,056,448
$ 2,172,662
$ 14,725

BOYS AND GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

NOTES TO COMBINED FINANCIAL STATEMENTS
JUNE 30, 2024
Note 1 - Organization:

Boys and Girls Clubs of San Dieguito (the "Club") was incorporated July 22, 1966 pursuant to the general nonprofit corporation laws of the State of California. The specific purpose of the Club is to assist in the acquisition, construction and operation of facilities for youth, suitable for athletic, recreational and instructional purposes. The Club provides its services to youth in the north coastal section of San Diego County.

Boys & Girls Clubs of San Dieguito Foundation (the "Foundation") was incorporated in 1977. The purpose of the Foundation is the solicitation, receipt and administration of property and monies for the benefit of Boys and Girls Clubs of San Dieguito for its charitable uses. The Foundation's support is mainly from contributions received.

Note 2 - Significant Accounting Policies:

Combined Financial Statements
The combined financial statements included the accounts of Boys and Girls of San Dieguito and Boys & Girls Clubs of San Dieguito Foundation which are collectively referred to as the "Organizations". The Organizations have common elements of management and are economically dependent. All material intercompany transactions have been eliminated.

Accounting Method
The financial statements of the Organizations have been prepared on the accrual basis of accounting which is in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP), and, accordingly, reflect all significant receivables, payables, and other liabilities.

Financial Statement Presentation
Net assets, revenues, gains, and losses are classified based on the existence or absence of donor or grantorimposed restrictions. Accordingly, net assets and changes thereon are classified and reported as follows:

Net Assets Without Donor Restrictions - Net assets available for use in general operations and not subject to donor ( or certain grantor) restrictions.

Net Assets With Donor Restrictions - Net assets subject to donor (or certain grantor) imposed restrictions.

Some donor-imposed restrictions are temporary in nature, such as those that will be met by the passage of time or other events specified by the donor. Other donor-imposed restrictions are perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donor-imposed restrictions are released when a restriction expires-that is, when the stipulated time has elapsed, when the stipulated purpose for which the resource was restricted has been fulfilled, or both.

Estimates
The preparation of combined financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the combined financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. 8 BOYS AND GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

NOTES TO COMBINED FINANCIAL STATEMENTS
JUNE 30, 2024
Note 2 - Significant Accounting Policies: {Continued)
Risks and Uncertainties
The Organizations invests in various types of investment securities which are exposed to various risks, such as interest rate, market, and credit risks. Due to the level ofrisk associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near-term and such changes could materially affect the amounts reported in the combined statement of financial position.

Fair Value Measurements
Fair value accounting standards define fair value, establish a framework for measuring fair value, outline a fair value hierarchy based on inputs used to measure fair value, and enhance disclosure requirements for fair value measurements. The fair value hierarchy distinguishes between market participant assumptions based on market data obtained from sources independent of the reporting entity ( observable inputs that are classified within Level I or 2 of the hierarchy) and the reporting entity's own assumptions about market participant assumptions (unobservable inputs classified within Level 3 of the hierarchy).

Level I inputs are quoted prices in active markets for identical investments that the investment manager has the ability to access at the measurement date.

Level 2 inputs are inputs other than quoted prices included within Level I that are observable for the investment, either directly or indirectly.

Level 3 inputs are unobservable inputs for the investment.

The Organization's statement of financial position includes the following financial instruments that are required to be measured at fair value on a recurring basis:
• Investments in equities, mutual funds and exchange traded funds are considered Level I assets, and are reported at fair value based on quoted prices in active markets for identical assets at the measurement date.

Investments held by Rancho Santa Fe Foundation and San Diego Foundation are considered Level 2 assets, and are reported at fair value based on the fair value of the underlying assets in the funds as reported by the fund manager, since these funds are valued by the fund manager and are not traded in an active market.

Charitable remainder unitrust is considered a Level 3 asset, and is reported at fair value based on management's assumptions about the expected investment return on the underlying trust assets, an applicable discount rate and the life expectancy of the donor.

Cash surrender values of life insurance policies is considered a Level 2 asset, and is reported at fair value based on management's assumptions about an applicable discount rate, the cash value, and the life expectancy of the insured.
9 BOYS AND GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

NOTES TO COMBINED FINANCIAL STATEMENTS
JUNE 30, 2024
Note 2 - Significant Accounting Policies: (Continued)
Allowance for Credit Losses
The Organizations recognize an allowance for credit losses on accounts receivable to present the net amount expected to be collected as of the statement of financial position date. Such allowance is based on the credit losses expected to arise over the life of the asset which is based on the expectation as of the statement of financial position date, aging reports and historical information. Accounts receivable are written off when the Organizations determine such receivables are deemed uncollectible. Write-offs are recognized as a deduction from the allowance for credit losses. Management believes that all accounts receivable were fully collectible; therefore, no allowance for credit losses on accounts receivable was recorded at June 30, 2024.

Capitalization and Depreciation
The Organizations capitalize all expenditures in excess of $5,000 for property and equipment at cost, while donations of property and equipment are recorded at their estimated fair values. Such donations are reported as support without donor restrictions unless the donor has restricted the donated asset to a specific purpose. Assets donated with explicit restrictions regarding their use, and contributions of cash that must be used to acquire property and equipment, are reported as support with donor restrictions. Absent donor stipulations regarding how long those donated assets must be maintained, the Organizations report expirations of donor restrictions when the donated or acquired assets are placed in service as instructed by the donor. The Organizations reclassify net assets with donor restrictions to net assets without donor restrictions at that time.

Property and equipment is depreciated using the straight-line method over the estimated useful lives as follows:

Land and improvements
Buildings and improvements
Equipment and furnishings
Pool
Vehicles
Depreciation totaled $585,100 for the year ended June 30, 2024. 7 years
IO - 40 years
3 - 15 years
7 - 3 1.5 years
5 - 7 years
Maintenance and repairs are charged to operations as incurred. Upon sale or disposition of property and equipment, the asset account is reduced by the cost and the accumulated depreciation account is reduced by the depreciation taken prior to the sale, and any resultant gain or loss is recorded as income or expense.

Impairment of Real Estate
The Organizations review its investment in real estate for impairment whenever events and changes in circumstances indicate that the carrying value of such property may not be recoverable. Recoverability is measured by a comparison of the canying amount of the real estate to the estimated proceeds from the eventual disposition of the real estate. If the real estate is considered to be impaired, the impairment to be recognized is measured at the amount by which the carrying amount of real estate exceeds the fair value of such property.

There were no impairment losses recognized for the year ended June 30, 2024.

Compensated Absences
Accumulated unpaid vacation benefits totaling $194,954 at June 30, 2024 is accrued when incurred and included in accrued wages and related expenses.
10 BOYS AND GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

NOTES TO COMBINED FINANCIAL STATEMENTS
JUNE 30, 2024
Note 2 - Significant Accounting Policies: (Continued)
Revenue Recognition
Grant and contract revenue is recognized in the period in which the related work is performed in accordance with the terms of the grant or contract. Grants and contracts receivables are recorded when revenue earned under a grant exceeds the cash received. Deferred revenue is recorded when cash received under a grant or contract exceeds the revenue earned.

Program service fees are recognized as revenue in the period services are performed. Revenue from enrollment in preschool classes and after-school care is recognized over time as the customer receives the services provided.

Fees for league teams and annual registration are recognized over time according to the length of the contract.

Contributions are recognized when the donor makes a promise to give to the Organization that is in substance, unconditional. Contributions that are restricted by the donor are reported as increases in net assets without donor restrictions if the restrictions expire in the fiscal year in which the contributions are recognized. All other donorrestricted contributions are reported as increases in net assets with donor restrictions, depending on the nature of the restrictions. When a restriction expires, net assets with donor restrictions are reclassified to net assets without donor restrictions. Contributions to be received in future periods are discounted at an appropriate discount rate.

Amortization of discounts is recorded as additional contribution revenue in accordance with donor-imposed restrictions, if any, on the contributions.

Event revenue is recognized in the period that the event occurs.

Rental income is recognized as revenue for the period the rent relates.

Donated Services and Supplies
The Organizations utilize the services of many volunteers throughout the year. This contribution of services by the volunteers is not recognized in the combined financial statements unless the services received (a) create or enhance nonfinancial assets, or (b) require specialized skills which are provided by individuals possessing those skills and would typically need to be purchased if not provided by donation. The donated services for the year ended June 30, 2024, did not meet the requirements above; therefore, no amounts were recognized in the combined financial statements.

Functional Allocation of Expenses
The combined statement of functional expenses presents expenses by function and natural classification. The Organizations allocate its expenses on a functional basis among its various programs and supporting services.

Expenditures which can be identified with a specific program or support services are allocated directly, according to their natural expenditure classification. Costs that are common to several functions are allocated among the program and supporting services on the basis of time records, space utilized, and estimates made by the Organization's management.

Advertising
The Organizations follow the policy of charging costs of advertising to expense as incurred. 11 BOYS & GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

NOTES TO COMBINED FINANCIAL STATEMENTS
JUNE 30, 2024
Note 2 - Significant Acconnting Policies: (Continned)
Income Taxes
The Organizations are public charities and are exempt from income taxes under Section 50l(c)(3) of the Internal Revenue Code and Section 23701 (d) of the California Revenue and Taxation Code. The Organizations believe that they have appropriate support for any tax positions taken, and, as such, does not have any uncertain tax positions that are material to the combined financial statements. The Organizations are not a private foundations.

The Organization's Return of Organization Exempt from Income Tax for the year ended June 30, 2024, 2023, 2022 and 2021 are subject to examination by the Internal Revenue Service and State taxing authorities, generally three-to-four years after the returns were filed.

Concentrations of Credit Risk
The Organizations maintain its cash in bank deposit accounts and money market funds which, at times, may exceed federally insured limits. The Organizations have not experienced any losses in such accounts. The Organizations believe they are not exposed to any significant credit risk on cash and cash equivalents.

Revenue Concentration
The Organizations has a donor who contributed 57% of the total contributions for the year ended June 30, 2024.

Cash and Cash Equivalents
For purposes of the combined statement of cash flows, the Organization considers all highly liquid investments available for current use with an initial maturity of three months or less to be cash equivalents.

Lease
The Club entered into an equipment lease through December 2027. Pursuant to the guidance for accounting for leases, the Club accounts for the operating lease as noted below.

The Club determines if an arrangement is a lease at inception. An arrangement is a lease if the arrangement conveys a right to direct the use of, and obtain substantially all of the economic benefits from, the use of an asset for a period oftime in exchange for consideration.

Operating lease right-of-use assets and liabilities are recognized at the commencement date based on the present value of the lease payments over the lease term. The Club uses the risk-free rate in determining the present value of the lease payments.

The operating lease right-of-use asset also includes any lease payments made and excludes lease incentives. The lease term may include options to extend or terminate the lease when it is reasonably certain that the Club will exercise that option. The lease does not contain any material residual value guarantee or material restrictive covenants. Lease expense for lease payments is recognized on the straight-line basis over the lease tem1. 12 BOYS & GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

NOTES TO COMBINED FINANCIAL STATEMENTS
JUNE 30, 2024
Note 2 - Significant Accounting Policies: {Continued)
Change in Accounting Principle
In June 2016, the Financial Accounting Standards Board ("FASB") issued ASU No. 2016-13, Financial Instruments-Credit Losses ("Topic 326") to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. F ASB ASU 2016-13 affects loans, debt securities, accounts receivables, net investments in leases, off-balance-sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash.

The standard requires a financial asset (or a group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial asset(s) to present the net carrying value at the amount expected to be collected on the financial asset.

FASB ASU 2016-13 was adopted July 1, 2023 on a prospective transition approach. With respect to accounts receivables, ASU 2016-13 did not have a material impact on the financial statements.

Subsequent Events
The Organizations have evaluated subsequent events through March 31, 2025, which is the date the financial statements are available for issuance, and concluded that there were no events or transactions that needed to be disclosed except as disclosed in Note 14.

Note 3 - Liquidity and Availability:

The Organizations regularly monitor the availability of resources required to meet its operating needs and other contractual commitments, while also striving to maximize the investment of its available funds. For purposes of analyzing resources available to meet general expenditures over a 12-month period, the Organizations consider all expenditures related to its ongoing activities, as well as the conduct of services undertaken to support those activities, to be general expenditures.

The table below presents financial assets available for general expenditures within one year at June 30, 2024:

Cash
Investments
Accounts receivable
Total financial assets
Less: Assets unavailable for general expenditures:

Donor restricted funds
Board designated funds
Total financial assets not available to be used within one year Financial assets available to meet cash needs for general expenditures within one year
$ 2,113,983
3,901,800
27,357
6,043,140
(3,378,123)
{I 1,500)
(3,389,623)
$ 2,653,517
In addition to financial assets available to meet general expenditures over the next 12 months the Organizations have a line-of-credit agreement with available borrowings totaling $ I ,500,000 as described in Note 8. In addition to financial assets available to meet general expenditures over the next 12 months, the Organizations operate with a balanced budget and anticipates collecting sufficient revenue to cover general expenditures included in cash. 13 BOYS & GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

NOTES TO COMBINED FINANCIAL STATEMENTS
JUNE 30, 2024
Note 3 - Liquidity and Availability: (Continued)
The Organizations' governing boards have designated a portion of its resources without donor restrictions for students pursuing careers in the performing arts and/or Club participation. Although the Organizations do not intend to spend from these funds other than for its intended purpose, amounts from board designated funds could be made available and spent at the discretion of the Board of Directors.

Note 4- Fair Value Measurements:

The following table summarizes assets measured at fair value by classification within the fair value hierarchy at June 30, 2024:

Quoted Prices Significant
in Active Other Significant
Markets for Observable Unobservable
Identical Assets Inputs Inputs Balance at
(Level I) (Level 2) (Level 3) June 30, 2024
Mutual funds $ 1,986,717 $ $ $ 1,986,717
Exchange traded funds 1,881,514 1,881,514
Equities 5,196 5,196
Rancho Santa Fe Foundation 14,434 14,434
San Diego Foundation 13,939 13,939
Cash surrender value of life insurance
policies 397,495 397,495
Charitable remainder trust (Note 7) 1,519,334 1,519,334 $ 3,873,427 $ 425,868 $ 1,519,334 $ 5,818,628
The reconciliation for financial instruments measured at fair value on a recurring basis as significant unobservable inputs (Level 3) are included in Note 7 as indicated above.

The following table represents the Organizations' Level 3 financial instrument, the valuation techniques used to measure the fair value of the financial instrument, and the significant unobservable inputs and the range of values for those inputs for the year ended June 30, 2024:

Significant
Unobservable Input
Instrument Fair Value Principal Valuation Technique Inputs Values Charitable remainder Payout rate 5% - 8%
Trust $ 1,519,334 Present value of expected cash flows Discount rate 4.6% - 7.2% 14 Note 5 - Investments:

BOYS & GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

NOTES TO COMBINED FINANCIAL STATEMENTS
JUNE 30, 2024
Investments consist of the following at June 30, 2024:

Mutual funds
Exchange traded funds
Rancho Santa Fe Foundation
San Diego Foundation
Equities
Total Investments
$ 1,986,717
1,881,514
14,434
13,939
5,196
$ 3,901,800
The following schedule summarizes the investment income and its classification in the combined statement of activities for the year ended June 30, 2024:

Interest and dividend income
Realized and unrealized gains
Investment fees
Total Investment Income
Note 6 - Property and Equipment:

Property and equipment consist of the following at June 30, 2024:

Land and improvements
Buildings and improvements
Equipment and furnishings
Pool
Gymnasiums
Vehicles
Construction-in-progress
Subtotal
Less: Accumulated depreciation
Property and Equipment, Net
Note 7 - Charitable Remainder Trust:
$ 209,617
259,795
(22,547)
$ __ 4=46 ..... ,8=6=5
$ 26,872
14,249,297
1,122,293
938,152
953,863
626,232
5,544
17,922,253
(9,025,225)
$ 8,897,028
The Foundation was named as the remainder beneficiary of charitable remainder unitrusts (the "Trust''). This Trust was established and funded by the donor and provides for a distribution annually to the donor during their lifetime.

Upon the death of the donor, the remaining value of the Trust will be distributed to the Foundation subject to the donor restriction. The assets held in the Trust totaling $2,038,941 at June 30, 2024 have been discounted to their net present value using a discount rate of 4.6%-7.2%. The activity of the charitable remainder unitrusts consisted of the following for the year ended June 30, 2024:

Balance at Beginning of Year
Change in discount and fair value
Balance at End of Year
15 $ 1,392,269
127,065
$ 1,519,334

BOYS & GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

NOTES TO COMBINED FINANCIAL STATEMENTS
JUNE 30, 2024
Note 8 - Deferred Compensation:

The Organizations entered into a retention agreement in 2015, amended in 2023 and 2024 with an employee to reinforce and encourage the continued retention and dedication of its employee. In connection with the retention agreement, the Organizations purchased a life insurance policy which the employee, once vested, is entitled to access and receive the benefits of the life insurance policy. In June 2024, the Organizations amended the agreement to extend the retention period to September I, 2027 and the Organizations agreed to pay $100,000 in $25,000 installments on September I, 2024, 2025, 2026 and 2027. Deferred compensation totaled $371,314 at June 30, 2024.

Note 9 - Line-of-Credit:

The Club has secured line of credit from California Bank & trust with maximum bon-owings of $1,500,000 with interest at the greater of 3.25% or the current 30-day LIBOR rate plus 3.25% (8.69% at June 30, 2024). The line-ofcredit is secured by the assets of the Club and matures on June 30, 2025. As of June 30, 2024, there was no outstanding balance on the line of credit.

Note 10 - Net Assets With Donor Restrictions:

Net assets with donor restrictions represent contributions received or receivable by the Organizations, which are limited in their use by time or donor-imposed restrictions. Net assets with donor restrictions are available for the following purpose at June 30, 2024:

Net assets released from donor restrictions by incurring expenses satisfying the restricted purpose, or by the occurrence of the passage of time or other events specified by the donors, are as follows for the year ended June 30, 2024:

Subject to Expenditure for Specified Purpose:

Scholarships
Scholarships and capital improvements
Fundraising
Other
Middle school sports
Aquatics center
Branch improvements
ROADs
Total Subject to Expenditure for Specified Purpose
Subject to the Passage of Time:

Charitable remainder trusts
Life insurance
Total Subject to the Passage of Time
Total Net Assets with Donor Restrictions
16 $ 1,003,525
740,000
47,777
9,153
7,357
6,179
4,468
3,000
1,816,991
1,519,334
41,798
1,561,132
$ 3,378,123

BOYS & GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

NOTES TO COMBINED FINANCIAL STATEMENTS
JUNE 30, 2024
Note 10- Net Assets With Donor Restrictions: (Continued) Net assets released from donor restrictions by incurring expenses satisfying the restricted purpose, or by the occurrence of the passage of time or other events specified by the donors, are as follows for the year ended June 30, 2024:

Purpose Restrictions Accomplished:

Fundraising
Scholarships
Aquatics center
Branch Improvements
Middle school sports
Center for healthy lifestyle
Vehicle
Total Net Assets Released From Restrictions
Note 11- Leases:
$ 190,004
114,830
25,304
9,997
7,643
2,967
2,055
$ 352,800 === ....... =
During the year ended June 30, 2024, the Club entered in to a long-term equipment lease through December 2027 with no renewal options. The following summarizes the line items on the combined statement of financial position for the operating lease at June 30, 2024:

Operating lease right-of-use asset
Operating lease liability - current portion
Operating lease liability - long term portion
Total Operating Lease Liabilities
$ __ 5_6...,, 1_54_
$ 17,157
38,997
$ 56,154
==========
The following summarizes the weighted average remaining lease term and discount rate as of June 30, 2024:

Weighted average remaining lease tenn - Operating
Weighted average discount rate
42 Months

3.79%
The following summarizes the line items in the combined statement of activities which include the components of lease expense for the year ended June 30, 2024:

Operating lease expense (included in occupancy)
Interest expense
Total Lease Cost
$ 11,993
2,432
$>==1_4 ..... 72_5_
The following summarizes cash flow information related to leases for the year ended June 30, 2024:

Operating cash flows from operating leases $=== __ 14_, 7_2_5 17 BOYS & GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

NOTES TO COMBINED FINANCIAL STATEMENTS
JUNE 30, 2024
Note 11 - Leases: (Continued)
The following is a schedule of future minimum lease payments under the lease:

Years Ended
June 30
2025
2026
2027
2028
Total Lease Payments
Less: Discount
Present Value of Lease Liabilities
Note 12 - Pension Plan:
$ 17,157
17,157
17,157
8,579
60,050
(3,896)
$ 56,154 ---= ....... =
The Club has a 401 (k) pension plan ("the Plan") available to all eligible employees, who are at least age 21 and have completed one year of service. Under the terms of the Plan, employees may contribute a portion of their wages up to the benefit limits currently allowed for 40 I (k) Plans. The Club matches 100% of the first 5% of an employee's contribution. The paiticipants are 100% vested in their contribution and are vested in the Club's contributions based on years of vesting service, 100% at five years. Contributions made by the Club to the Plan totaled $103,411 for the year ended June 30, 2024.

Note 13 - Litigation:

The Organizations are subject to claims that arise out of the nonnal course of business. The Organizations maintains insurance coverage and use various risk management activities which, combined, management believes are sufficient to ensure that the final outcome of any claims or proceedings will not have an adverse material effect on the combined financial position, operations, or liquidity of the Organizations.

Note 14 - Subsequent Event:

On June 5, 2024, the Board of Directors passed a resolution for the Organizations to merge with Boys & Girls Clubs of Oceanside effective July 1, 2024. The Organizations will be the surviving organizations and Boys & Girls Clubs of Oceanside will cease. The name of the new Organizations will be Boys & Girls Clubs of Northwest San Diego County, Inc. and Boys & Girls Clubs of Northwest San Diego County Foundation. The merger will allow for effective and efficient operations and to capitalize on synergies.

SUPPLEMENTARY INFORMATION
19 BOYS & GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

COMBINING SCHEDULE OF FINANCIAL POSITION
JUNE 30, 2024
ASSETS
Club Foundation Eliminations Combined
Assets:

Cash $ 2,007,024 $ l06,959 $ $ 2,113,983
Cash - Restricted 58,679 58,679
Investments 1,021,449 2,880,351 3,901,800
Accounts receivable 27,357 27,357
Due from related party 306,561 (306,561)
Prepaid expenses and olher assets 45,884 45,884
Property and equipment, net 8,897,028 8,897,028
Right-of-use asset - operating lease, net 56,154 56,154 Cash surrender value of life insurance policies 355,697 41,798 397,495 Beneficial interest in charitable remainder trusts 319,643 1,199,691 1,519,334 TOT AL ASSETS $ 13,036,797 $ 4,287,478 $ (306,561} $ 17.017.714

LIABILITIES AND NET ASSETS
Liabilities:

Accounts payable $ 175,131 $ 38,963 $ $ 214,094
Accrued wages and related expenses 430,190 430,190
Due to related party 306,561 (306,561)
Deferred revenue 326,038 326,038
Operating lease liability 56,154 56,154
Deferred compensation 371,314 371,314
Total Liabilities 1,358.827 345,524 (306,561) 1,397.790 Net Assets:

Without Donor Restrictions:

Undesignated 11,285,476 944,825 12,230,301
Board designated 11,500 11,500
With Donor Restrictions 392.494 2,985,629 3,378.123
Total Net Assets 11,677,970 3,941,954 15,619.924
TOT AL LIABILITIES AND NET ASSETS $ 13,036.797 $ 4.287.478 $ (306,561) $ 17,017.714 20 BOYS & GIRLS CLUBS OF SAN DIEGUITO AND

BOYS & GIRLS CLUBS OF SAN DIEGUITO FOUNDATION

COMBINING SCHEDULE OF ACTIVITIES
JUNE 30, 2024
Club Foundation Eliminations Combined
Revenue1 Su1mort and Gains:

Program services $ 5,496,237 $ $ $ 5,496,237
Contributions 1,677,755 19,315 (311,561) 1,385,509
Special events, net of direct expenses of$197,666 502,336 502,336 Investment income 145,104 301,761 446,865
Rental income 384,900 384,900
Government grants and assistance 190,987 190,987
Change in charitable remainder trusts 34,862 92,203 127,065 Change in cash su1Tender value 7,147 41,798 48,945
Total Revenue, Support and Gains 8,439,328 455,077 (311,561) 8,582,844 Expenses:

Program Services:

Youth community services 6,512,431 6,512,431
Grants & Scholarships 428,190 (310,000) 118,190
Total Program Services 6,512,431 428,190 (310,000) 6,630,621 Supporting Services:

Management and general 1,043,205 24,935 (1,561) 1,066,579 Fundraising 401,295 401,295
Total Supporting Services 1,444,500 24,935 (1,561) 1,467,874 Total Expenses 7,956,931 453,125 (311,561) 8,098,495
Change in Net Assets 482,397 1,952 484,349
Net Assets at Beginning of Year 11,195,573 3,940,002 15,135,575 NET ASSETS AT END OF YEAR $ 11,677,970 $ 3,941,954 $ $ 15,619,924 21 fJI
IRS
Department of the Treasury
Internal Revenue Se-rvice
Tax Exempt and Government Entities
PO Box2508
Cincinnati, OH 45201
Date:

September 9, 2024
Employer ID number:

Form 990 required:

Yes
Person to contact:

BOYS & GJRLS CLUBS OF NORTHWEST SAN
DlEGO COUNTY INC
Name: Ms. Thomas
ID number: 0195068
533 LOMAS SANTA FE DR
SOLANA :BEACH, CA 92075
Dear Sir or Madam:

We're responding to your request dated August 07, 2024, about your tax-exempt status.

We issued you a detennination letter in August 1967, recognizing you as tax-exempt under Internal Revenue Code (JRC) Section 501(c)(3).

We also show you're not a private foundati-on as defined under lRC Section 509(a) because you're described in 1RC Section 509(a)(2).

Donors can deduct contributions they make to you as provided in IRC Section 170. You're also qualified to receive tax-deductible bequests, Jegaci'es, devises, transfers, or gifts under IRC Sections 2055, 2106, and 2522.

In the heading, we indicated whether you must file an annual infonnation return. If you're required to file a return, you must file one of the following by the 15th day of the 5th month after the end of your annual accounting period .
• Form 990, Return of Organization Exempt From Income Tax • Form 990-EZ, Short Fonn Return of Organization Ex.empt From Income Tax • Fonn 990-N, Electronic Notice (c-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Fonn 990EZ
• Fonn 990-PF, Return of Private Foundation or Section 4947(a)( I) Trust Treated as Private Foundation According to IRC Section 6033(i), if you don't file a required annual infonnation return or notice for 3 consecutive years, we'll revoke your tax-exempt status on the due date of the 3rd r.cquircd return or notice.

You can get lRS fo1ms or publications you need from our website at www.irs.gov/forrns-pubs or by calling 800-TAX-FORM (800-829-3676).

If you have questions, call 877-82.9-5500 between 8 a,m. and 5 p.m., local time, Monday through Friday (Alaska and Hawaii follow Pacific time).

Thank you for your cooperation.

Sincerely,
~a.--~
Stephen A. Martin
Director, Exempt Organizations
Rulings and Agreements
Letter 4168 (Rev. 9-2020)
Catalog Number 66668G

STATE OF CALIFORNIA

FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0540
Entity Status Letter
Why You Received This Letter
Date: 5/28/2025
ESLID: 3850321586
According to our records, the following entity information is true and accurate as of the date of this letter.

Entity ID: 0516240
Entity Name: THE BOYS AND GIRLS CLUBS OF SAN DIEGUITO

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. 0 □
0 □
□

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 lime 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: fib.ca.gov
Phone: 800-852-5711 from 7 a.m. to 5 p.m. weekdays, except state holidays 916-845-6500 from outside the United States
California
Relay Service: 711 or 800-735-2929 (For persons with hearing or speech impairments) FTB 4263A WEB (REV 12-2019\
Fam W-9
(Rev. March 202-4)
Department of the Treasuiy
Internal Revenue Sen/ice
Request for Taxpayer
Identification Number and Certification
Go to www.irs.gov/FonnW9 for instructions and the latest information.

Before you begin. For guidance related to the purpose of Form W-9, see Purpose of Form, below.

Give form to the
requester. Do not
send to the IRS.
1 Name of entityfindividual An entry is requl(ed. {For a sole pri:,prietor or disregarded enlity, enter the owner's name on line 1, and entl!I' the business/disregarded entity's nllme on line 2.)
Boys & Girls Clubs of Northwest San Dieao
2 Business name/disragarded entity name, If diffBf8nt from above. (")
a, 311 Check the appropriate box for federal tax C!~sirtcatiori of l)ie entlty/lndMdual whose namo is entered or, !fne 1. Crnl<lk 4 Exempttons (codes apply only to OI only 0110 or the following seven boxes, certain entities. not indMduals: [ 0 lndlviduaVsole proprfetor D C corporation 0 S corporation 0 Partnership 0 Trust/estate see Instructions on page S): t:
0 • Ill 0 LLC. Enter the tax classification {C = C corporation, S = s corporation, P 2 Partnership) Exempt payee code Of any) ii Note: Check the •u.c• box above and, ln the eot,y space, enter the appropriate code (C, S, or P) for the tax--- ~, classlflcation of the U.C, unless it is a disregarded entity. A disregarded entity should Instead check the apPfOprillte Exemption fr'om FOfeign Account Tax boi< for the tai< classif!cation of its owner. Compliance Act (FATCA) reporting ·E "= 0 Other (see instructions) Non-Profit Youth oeveloement Or~anization code ~f any) ~! 3b If on line Sa you checked "Partn8fShip" or "Trust/estate," or checked "LLC" ·and entered •p• as its tax classification, (Applies to accounts maintained and you are providing this form to a partnership, trust, or estate In which you have an owner.ship interest, check this box if you nave any foreign partners, Qwners, or beneficiaries. See Instructions . □ outside the United States.) $
en
5 Address (number. street. and apt or suite no.). See Instructions. ReqLJester's name and address (optionaO 533 Lomas Santa Fe Drive
6 City, state, B(ld ZJP code
Solana Beach, CA 92075
7 List account number(s) here (optional)
ma Taxpayer Identification Number (TIN)
Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid I Social security number I ITO-OJ-I I I I I backup Withholding. For Individuals, this Is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other entities, it is your employer Identification number (EIN). If you do not have a number, see How to get a nN, later.

Note: If the account is in more than one name, see the instructions for line 1. See also What Name end Number To Give the Requester for guidelines on whose number to enter.

Certification
Under penalties of perjury, I certify that

1. The number shown on this form is my correct taxpayer identification number (or I arn 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 withholding; and

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

4. The FATCA code(s) entered on this form Of any) indicating that I am exempt from FATCA reporting is correct Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed 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 ORA), and, generally, payments other than Interest and divid , you are not required to sign the certlficatlon, but you must provide your correct TIN. See the Instructions for Part II, later.

Sign Signature of
Here 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 legislation enacted after they were published, go to www.lrs.gov/FormW9.

What's New
Line 3a has been modified to clarify how a c;lisregarded entity completes this line. An LLC that is a disregarded entity should check the appropriate box for the tax classification of Its owner. OtheiWlse, II should check the "U.C" boK and enter its appropriate tax classification.

Cat. No. 1O231X
Date
New tine 3b has been added to1his form. A flow-through entity Is required to complete this llhe to indicate that it has direct or indirect foreign partners, owners, or beneficiaries when it provides the Form W-9 to another flow-through entity in which it has an ownership interest. This change is intended to provide a flow-through entity with information regarding the status of its Indirect foreign partners, owners, or beneficiaries, so that it can satisfy any applicable reporting requirements. For example, a partnership that has any indfrect foreign partners may be required to complete Schedules K-2 and K-3. See the Partnership Instructions for Schedules K-2 and K-3 (Form 1065).

Purpose of Form
An individual or entity (Form W-9 requester) who, is required to file an information retum with the IRS Is giving you this form because they form W•9 (Rev. 3·"2024)
California
estern
School of
Law
Community
Law Project
The City of Solana Beach Community Grant Program 2025 Request for Financial Assistance application MUST BE SUBMITTED by 5:00 PM Thursday, May 29, 2025.

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:

N f O . t· California Western School of Law Community Law Proj ect (CLP) ame o rganiza ,on: ____________________________ _ C t t P Dana Sisitsky E .
1 dd [email protected] on ac erson: _______________ ma, a ress: _ ________ _ D t. Ph 619-515-1536 E . Ph 619-515-1 536 ay Ime one: _____________ vening one: __________ _ _ _ M .

1. Add 225 Cedar Street a, ing ress: _______ _______________________ _ City: San Diego State: _C_A _ ______ Zip: _92_1_0_1 _ ____ _

1. All the documents below are attached to this application:
l!!!!I W-9
l!!!!I Summary of Organization's Budget
l!!!!I Proposed Program Budget
l!!!!I Financial and Tax Statements (see Application Guidelines) l!!!!I 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? ■ Yes D No If yes, please state the fiscal year it was received and for the proposed program was:

We received funding from the Community Grants Program in fiscal years 2023-2024 and 2024-2025 3 T·tI f FY 2025126 p d p /S . SB Legal Clinics and Community Education . 1 e o repose rogram ervIce: __________________ _

4. What is the total amount requested for the FY 2025/26 Proposed Total Program? Includes all estimated costs to conduct proposed activity/program.

The estimated cost for operation of free monthly legal clinics and periodic programming in Solana Beach, along with related outreach, is $22, 205 (including in kind costs). The amount requested from City of Solana Beach i s $6,000. The remainder of costs will be funded through other sources.

Page I 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:

Funds will be utilized to effectively coordinate the provision of free legal assistance during clinics at St. Leo Community Church. Services are provided in person and open to all community members without regard to income or immigration status. CLP also provides community legal education to families at Casa de Amistad and other partner organizations in SB. As most administrative and space costs are provided in kind, all funds will cover staff compensation.

6. Anticipated Program Objectives or Accomplishments:

I) Conduct at least IO live legal clinics between 9/2025 - 8/2026 on site in SB with goal of assisting 75 or more people with their legal issues. 2) Provision of two or more community education presentations in SB (likely partnering with Casa de Amistad), presenting on areas of most legal need for the community. 3) Attendance at coalition meetings with SB providers and/or regular communication with SB social service organizations and schools to ensure that the community is well-informed on legal trends and has a contact if an emergency legal need arises in the community.

7. Program Dates/Location:

Clinics in SB occur one Wednesday/month at St. Leo's. Presentations are twice yearly at times/locations coordinated with local partners. Community Outreach is throughout the year.

8. Estimated number of Solana Beach residents to be served by proposed program:_7_5_-1_0_0 ___ _

9. How will the organization acknowledge the City's financial contribution to the community/ beneficiaries of the proposed activity?
The Community Law Project will share news of any funding received by the City of Solana Beach through our social media outlets (Facebook, Instagram, and Linkedln). We also will post signage at our clinic/ community legal education presentations indicating that the program is supported through funding from the City of Solana Beach.

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? There will not be matching funds, but this project is partially funded through several other funding sources (including funding from California Western School of Law, other grant and private donations, and in-kind support of space and resources). An award of funding from the City's Community Grants Program provides CLP with leverage to encourage other funders to support a clinic within the City of Solana Beach.

Page I 2

11. Will volunteers be used for the proposed program or service and, if so, will they reduce expenses? CLP has 3 paid staff members who act as primary supervisors / coordinators. The rest of the close to 100 individuals who work with CLP are volunteers. This includes attorneys providing specialty advice to individuals; law students who are supervised by CLP staff and serve as interviewers for clients; and bilingual undergraduates who interpret for our high percentage of monolingual Spanish speaking clients. Also, CLP utilizes space and resources provided in kind from St. Leo's and Cal Western. Our use of volunteers and receipt of in-kind support keeps overhead expenses low.

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? The portion of our program that provides services in SB has traditionally been funded through a combination of a grant specific to SB and other funding sources. Total funding has allowed us to hold monthly clinics in SB and approximately two legal presentations in the area annually. If funding is not awarded, we would need to reduce the annual number of SB clinics at a time when all indicators show that the need is very high / increasing. If funding was partial but close to amount requested, we should be able to maintain services as they have been over the past year.

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

CA LIFORNIA WESTERN
SCHOOL OF LAW / San Diego
COMt'IUNITY
California Western School of Law Community Law Project
Solana Beach Site and Programming
Program Income
Program Expenses
Proposed Operating Budget
August 1, 2025 - July 31, 2026
Grants
Individuals*
California Western
Commw1ity Partners (in-kind)
California Western School (in-kind)
Total Income
Personnel
Executive Director (full time)
Supervising Attorney (full time)
Community Ed Coordinator (part-time)
CWSL Administrative Support * *
Rent and Utilities**
Solana Beach Project
Malpractice Insurance* *
Meetings Events & Outreach
Web Hosting Fees**
Membership Dues
Supplies
Travel. Mileage and Parking
Total Expenses
* Portion committed and po1iion potential
* *Provided in-kind
$8,000
$3 ,870
$7,010
$2,500
$825
$22,205
$8,470
$7,280
$2,540
$500
$2,500
$250
$350
$75
$40
$70
$130
$22,205

COMVIUNITY
California Western School of Law Community Law Project
Operating Budget
Program Income
Program Expenses
August 1, 2024 -July 31, 2025
Grants
Individuals
Anticipated Cy Pres A wards
California Western
Community Partners (in-kind)
California Western School (in-kind)
Total Income
Personnel
Executive Director (full time)
Supervising Attorney (full time)
Community Ed Coordinator (part-time)
CWSL Administrative Support **
Rent and Utilities* *
Downtown Project
City Heights/North Park Projects
Solana Beach Project
Other
Malpractice Insurance**
Meetings, Events & Outreach
Web Hosting Fees**
Membership Dues
Supplies
Mileage and Parking
Total Expenses
* Portion committed and portion potential
* *Provided in-kind
$116,000
$25,000
$33,880
$150,000
$28,150
$16,500
$369,530
$149,350
$) 30,690
$38,710
$10,000
$8,050
$16,800
$2,100
$1 ,200
$5,000
$3 ,650
$1 ,500
$1 ,000
$1 ,330
$150
$369,530

CALIFORNIA WESTERN
SCHOOL or- LAW I San Diego
Income Statement - Community Law Project
Fiscal Years: 2024 & partial 2025
A. Program Revenues:

Tuition Program Revenues
Scholarship/Discounts
Other Fees
Net Tuition/Program Revenue
B. Other Revenues:

Program Revenue
Other Income
Contributions
Grant Revenue
Total Other Revenues
Total Operating Revenues
C. Expenses:

Salaries, payroll taxes & employee benefits
Professional Fees & Contracted Services
Supplies & Equipment
Fees, Subscriptions & Memberships
Conferences, Travel , Meetings & Events
Advertising & Publications
Other Expense
Total Expenses
D:Net Operating Income/Expenses
E: Non Operating Activities:

Investment Income
Depreciation Expense
Interest Expense
Bad Debt
Total Non Operating Income/Expense
F. Net Income/Expense
9 months ending 4/30/2025
FY2024 FY2025
8/1/23 - 7/31/2024 8/1/2024 - 4/30/2025
199,838
98,320
298,158
298,158
261,698
521
1,048
1,497
169
264,933
33,225
33,225
154,650
251,279
405,929
405,929
219,875
1,108
773
1,021
189
107
223,074
182,855
182,855
Purpose:

Accounting Period Ending:

Gentlemen:
f0®fpx1.mi~m,wi41ruti @if tilru~ 1~~~l!!lli'V
LA:.E0:75:1687 '
[0ft@Ul?H@~ IT1)llt?1~c!JHCQ)t?
Internal Revenue Service
1 Ir, reply ,,.,,., lo Wendel burg
NOV l. CJ 1975 L-178, Code )U0J){EOG,/2:JBG
Detennination Section (213) 688-4887
1> California Western School of Law
350 Cedar Strc~L
San Diego, California 92101
Charitable & Educational
May 31
Based on information supplied, and assuming your operations will be as stated in your application for recognition of exemption, we hnve determined you are exempt from Federal income tax under section 50l(c)(3) of the Internal Revenue Code. -~- ----~ ---
We have further determined you are not a private foundation within the meaning of section 509(a) of the Code, because you .1re an organization described in sectionl70(b)(l)(A)(ii) and 509(a)(l).

You are not liable for social security (FICA) taxes unless you file a waiver of exemption certificate as provided in tho Federal Insurance Contribut.ions Act. You are not liable for the taxes imposed under the Federal Unemployment Tax Act (FUTA}.

Since you are not a private foundation, you are not subject to the excise taxes under Chapter 42 of the Code. However, you are not automatically exempt from other Federal excise taxes. If you have any questions about excise, employment, or other Federal taxes, please let us know.

Donors may deduct contributions to you as provided in section 170 of the Code. Bequests, legacies, devises, transfers, or gifts to you or for your use are deductible for Federal estate nnd gift tax purposes if they meet tho applicable provisions of sections 2055, 2106, and 2522 of the Coda.

If your purposes, character, or method of operation is chanced, please let us know so we can consider the effect of the chan~e un your exempt status. Also, you should inform us of all changes in your name or addross.
(Over) Form L-178 (Rev. 8-73)
I
l
I
. I I I
I f
i
L
P"' I
·I
I
I
If.your gross receipts each year are normally more than $5,000, you are required to file Form 990, Return of Orgnnization Exempt From Income Tax, by the 16th day of the fifth month after the end of your annual accounting period. The law imposes a penalty of $10 a day, up to a maximum of $5,000, for failure to file a, return on time.

You are not required to file Federal income tax returns unless you are subject to the tax on unrelated business income under section 511 tjr. the Code. If you are subject to this tax, you must file an income tax ieturn on Form 990-T. In this letter we are not determining whether any df your present or proposed activities are unrelated trade or busiriess as defined in section 513 of the Code.

You need an employer identification number even if you have no employees. If an employer identification number was not entered on your application, a number will be assigned to you and you will be advised of it. Please use that number on all returns you file and in all correspondence with the Internal Revanua:sarvice.

Please keep this determination letter in your permanent records. cc: Jon P. Chaster
tp
Sincerely yours,
District Director
Form L-178 (Rev. 8-73}

STATE OF CALIFORNIA

FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0540
Entity Status Letter
Why You Received This Letter
Date: 5/27/2025
ESL ID: 1189107774
According to our records, the following entity information is true and accurate as of the date of this letter.

Entity ID: 0737341
Entity Name: CALIFORNIA WESTERN SCHOOL OF LAW

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. 0 □
0 □
□

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
ftb.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)
Form W-9
(Rev. March 2024)
Department of the Treasury
lhternal Revenue Service
Request for Taxpayer
Identification Number and Certification
Go to www.irs.gov/FormW9 for instructions and the latest information.

Before you begin. For guidance related to the purpose of Form W-9, see Purpose of Form, below.

Give form to the
requester. Do not
send to the IRS.
1 Name of ent1ty/indlvidual. An entry Ts requfred. (Fora sole proprietor or disregarded entity, enter the owner's name on line 1. and enter the business/disregarded entity's name on line 2.)

CALIFORNIA WESTERN SCHOOL OF LAW
2 Business name/disregarded entity name. if different from above, (') 3a Check the appropriate box tor federal tax classification of the entlty/Jhdlvldual whose name is entered on line 1. Check 4 Exemptions (codes apply only to (l) C, only one of the following seven boxes. certain entities, not [ndividuals; (lJ C.
□ 0 C corporation D S corporation D Partnership 0 TrusVestale see lnstructlons 011 page 3): ~ Individual/sole proprietor 0 • (I) D LLC. Enter the lex classification (C: C corporation, S"' S corporation, P = Partnership) Exempt payee code (,f any) , Cl) r:: --- ~~ Note: Check the "LLC" bo1< above and, in the entry spaoe. e11 ter the appropriate code (C, S, or P) for the tax IJ classincation of the LLC, unless it is a disregarded ent1ty. A dfsregerded entity should instead check the approprfate. E>temptlon from Foreign Account Tax 0 i: box for the \ax classlflcation of its owner. Compliance Act (FATCA) reporting .. C -(I) 0 Other {see instructions) 501 (C)(3) NOT FOR PROFIT CORPORATION code (if any) A ·c: .s::
tL u
I;::. 3b If on line 3a you checked "Partnership'' or "Trust/estate,'' or checked "LLC" and entered ''P" as its tax classification, ·c:; (Appl/es lo eccounts maintained Ill and you are providing this lorm to a pannershlp, trust, or estate In which you have an ownership Interest, check □ outside Ille United Stales.) ~ this box If you have any toreign partners, owners, or beneficiaries. See instf\Jctions Q)
(l) .5 Address (number, street, and apt. or suite no.). See instruQlions. Requester's name and -address (optlonalJ (/) 225 CEDAR ST.
6 City, state, and ZIP code
SAN DIEGO, CA 92101
7 Ust account number(s) here. (optional)
:F.T
·- Taxpayer Identification Number (TIN)
Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid I Social securitj nt1mber I DJJ -[D-1 I I I I backup withholding. 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 is your employer identification number (EIN). If you do not have a numoer, see How to get a TIN, later. or
Note: If the account Is in more than one name, see the instructions for line 1. See also What Name and Number To Give the Requester for guidelines on whose number to enter~ Certification
Under penalties of pe~ury, 'I certify that:
1 . The number shown on this form 1s my correct taxpayer ldentifies1tfon number (or l am wailing tor a number to be issued to me): arid

2. I am not subject to backup withholdfng because (a) I am exempt ,from, backup w1thholding, 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 withholding; and

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

4. The FATCA code(s) entered on this form Qt any) Indicating that 1 am exempt from F'ATCA reporting is correct.

Certification instructions. You must cross out item 2 above if you have been noti!ied by the IRS that you are currently subject to backup withholding because you have failed 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 (IRA), 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 Signature of
Here U.S. person Date 1/21/2025
038FSFF34F9O43B
General Instructions
Section references are to the Internal Revenue Code unless otherwise noted.

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

What's New
Une 3a has been modified to clarify how a disregarded entity completes this line. An LLC that is a disregarded entity should check the appropriate box for the tax classification of rts owner. Otherwise, it shouJd check the ''LLC" box and enter its appropriate tax classification, Cat. No. 10231X
New line 3b has been added to this form . A flow-through ent,lty is required to complete this line to indicate that it has direct or •indirect foreign partners, owners, or benefidarres when it provides the Form W-9 to another flow-through entity in which it has an ownership interest. This change Is intended to provide a flow-through entity with information regarding the status of its indirect foreign partners, owners, or beneficiaries, so that it can satisfy any applicable reportingrequltements. For example, a partnership that has any indirect foreign partners may be required to complete Schedules K-2 and K-3. See the Partnership Instructions for Schedules K-2 and K-3 (Form 1065).

Purpose of Form
An individual or entity (Form W-9 requester) who is required to file an information return, with the IRS is giving you this form because they Form W-9 {Rev. 3-2024)
Casa de
Amistad
Centro De
Ensenanza
The City of Solana Beach Community Grant Program 2025 Request for Financial Assistance application MUST BE SUBMITTED by 5:00 PM Thursday, May 29, 2025.

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: Casa de Amistad Centro De Ensefianza Contact Person: Nicole M ione-Green Email address: [email protected] Daytime Phone: _8_5_8-_5_09_-_2_59_0 _______ Evening Phone: _8_5_8-_3_3_5-_3_3_84 ___ ___ _ Mailing Address: 120 Stevens Avenue
City: Solana Beach State: _C_A ______ Zip: 92075

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

FY24-25 and for the Kinder to College Study Companions Program.

3. Title of FY 2025/26 Proposed Program/Service: Kinder to College Study Companions Program

4. What is the total amount requested for the FY 2025/26 Proposed Total Program? Includes all estimated costs to conduct proposed activity/program.

Casa de Amistad is requesting a $6,000 grant. The program budget is $453,485 and includes expenses for such things as educational supplies facility fees, curriculum, volunteer training and recruitment, events and outreach.

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:

Students in our community-especially low-income youth, face significant academic challenges and limited resources, deepening educational gaps. Our services help close these gaps through comprehensive academic support. Funding will allow us to expand tailored interventions, refine our curriculum, and train volunteers to better support our students, particularly our neurodivergent students and those with IEPs over the coming year.

6. Anticipated Program Objectives or Accomplishments:

The goals of the program are to I) remove educational barriers for underserved K-12th grade students in North County Coastal San Diego; 2) strengthen academic achievement/success for students at each stage of their educational journey; 3) increase college enrollment for low-income, underserved students; and 4) enhance the emotional and social well-being for diverse student population.

7. Program Dates/Location:

The program runs year-round. Services are offered on Tuesday and Thursdays at 120 Stevens Avenue, Solana Beach, CA 92075.

8. Estimated number of Solana Beach residents to be served by proposed program:_9_ 5 _____ _

9. How will the organization acknowledge the City's financial contribution to the community/ beneficiaries of the proposed activity?
Casa de Amistad deeply values the generosity of our donors and proudly recognizes their support through acknowledgments in print materials, on our website, across social media platforms, and at all organizational events. In appreciation, donors are also invited to attend our annual stewardship event, hosted each year at a unique community location to celebrate their impact.

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? Casa de Amistad's annual revenue is supported by a diverse mix of individual donors, private foundations, and government grants. To ensure long-term sustainability, we are committed to strengthening relationships with both new and existing funders throughout the community. A grant from the City of Solana Beach would serve as a valuable catalyst, helping to leverage additional support from other local funding partners.

Page I 2

11. Will volunteers be used for the proposed program or service and, if so, will they reduce expenses? Volunteers are essential to our program's success. Currently, more than 240 individuals-including 40 Solana Beach residents-generously contributed their time to provide tutoring and mentoring for our youth. As a certified Service Enterprise, Casa de Amistad strategically leverages volunteer talent across the organization to advance our mission, strengthen sustainability, and reduce program costs.

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? This program will move forward even with partial funding. Casa de Amistad has strong community ties and a committed network of volunteers, parents, funders, and partners who support the continuation of this essential work. We will continue collaborating with community partners and other dedicated supporters to ensure underserved youth in the community receive the educational support they need.

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
May 28, 2025
Dan King
Assistant City Manager
City of Solana Beach
635 South Highway 101
Solana Beach, CA 92075
Dear Mr. King,
m
casa
de amistad
I hope this message finds you well. I would like to take a moment to convey our sincere appreciation for your ongoing commitment to enhancing literacy and education for the youth in Solana Beach. Casa de Amistad is proud to align with the City of Solana Beach Community Grants Program, and we would like to respectfully request a grant of $6,000 to support our Study Companions Kinder to College Program. We believe this initiative is essential for fostering positive educational outcomes within our community.

Our programming is designed to enhance the academic achievement of low-income children, ranging from kindergaiien through 12th grade. By providing a safe and nurturing environment, we empower them to thrive and realize their full potential. Casa de Amistad is dedicated to offering comprehensive and holistic services supporting students at every educational stage.

Enclosed, you will find our completed proposal along with the required attachments for your consideration. Should you have ai1y questions or need further clarification, please do not hesitate to reach out to me directly at 858-245-0410 or by email at [email protected]. Thank you very much for your thoughtful consideration, and we look forwai·d to your response.

Warm regards,
A)~&,~~-~
Nicole Mione-Green tl
Executive Director
120 Stevens Avenue Solana Beach, CA 92075 858.509.2590 casndeam1stnd.org Proposed Program Budget
Casa de Amistad
Kinder to College Study Program Budget

SUPPORT & REVENUE
Individual Contributions
Site Contributions
Fundraising Event Income
Government Grants
Corporate/Business Grants
Foundation/Non Profit Grants
Donated Rent Income
Total Support & Revenue

EXPENDITURES
Salary/ Hourly Pay
Employer Payroll Taxes
Workers Comp Insurance
Staff Development
Software
Supplies
Nutrition
Kinder to College Curriculum
Parties & Celebrations
Personnel Background Checks
Tutor Expense
Communications & Outreach
Insurance-Other
Advertising
Facilities
Donated Rent Expense
Total Expenditures
100,000
2,000
80,000
25,000
34,485
175,000
37,000
453,485
359,000
22,061
2,545
l,200
6,500
2,500
2,729
3,000
1,000
l,500
500
6,000
2,250
500
5,200
37,000
453,485
Summary of Organization's
Budget
rn
casa
de amistad
Organization Budget
Revenue
Individual Contribution
Site Contributions
Alternative Christmas Market
Student Family Donations
Fundraising Event r ncome
Corporate/Business Grants
Foundation/Non Profit Grants
Government Grants $
Total Contributed Support $
Dividends & interest-securities
Donated Rent Income
Restricted Funds (Scholarships)
Earned Revenues
Total Revenue and Support
Expenditures
Salary/ Hourly Pay
Payroll Processing
Emp loyer Payroll Taxes
Workers Comp Insurance
Insurance - other
Staff Development
Employee Benefits
Fundraisi ng Expenses
Casa Parent Fundraiser
Total Personnel
$
$
Total Fundraisers $
Storage Rental $
185,000
3,000
4,500
19,000
150 000
74,281
328,885
25,000.00
789,666.00
25,000
51 ,434
I 00,000
176,434
966,100
449,825
1,200
36,000
3,000
12 516
7,000
29,400
538,941
50,000
1,500
51,500
2,100
Facilities Fee $ 15,000
Donated Rent Ex2ense $ 51,419
Total Occupancy $ 68,519
CPA $ 9,300
Accounting $ 24,000
Grant Writer & Development Consultant $ 50,000
HR& Legal $ 10,000
Total Professional Fees $ 93,300
Computer Hardware Supplies $ 5,000
Office Equipment & Decor $ 3,000
Software Expenses $ 15,000
Web Site Expenses $ 1,500
Postage, shipping, delivery $ 800
Cell Phone $ 2,400
Total Office Expenses $ 27,700
Advertising $ 5,000
Kinder to College Curriculum $ 6,000
Parties & Celebrations $ 7,000
Board Meeting & Strategic Plan $ 18,000
Personal Background Checks $ 2,000
Gifts, Awards, Recognition $ 1,000
Tutor Expense $ 1,500
Communications & Outreach $ 13,140
Nutrition $ 5,000
Field Trips $ 7,000
Su22lies $ 8,000
Total Other Operating Expenses $ 73,640
Scholarships $ 100,000
Square, Inc. Charges $ 300
Bank Charges $ 100
Benevity Charges $ 100
Donor Perfect Charges $ 2,000
RSF Admin Fees $ 10,000
Total Other Expenses $ 12,500
Total Expenditures $ 966,100
Revenue over Expenses $
Financial and Tax Statements
MUNGER & COMPANY, CPAs
1818 Avocado Road
Oceanside, CA 92054
(760) 730-8020
www.mungercpa.com

CASA DE AMIST AD CENTRO

DE ENSENANZA
Reviewed Financial Statements
Year Ended June 30, 2024

CONTENTS
Independent Accountant's Review Report
Statement of Financial Position
Statement of Activities
Statement of Functional Expenses
Statement of Cash Flows
Notes to Financial Statements
Member: The Ameri can Institute of Certified Public Accountants 2 3
4 5
6-12
MUNGER & COMPANY, CPAs
1818 Avocado Road
Oceanside, CA 92054
(760) 730-8020
www.mungercpa.com

INDEPENDENT ACCOUNTANTS REVIEW REPORT
To the Board of Directors of
Casa de Amistad Centro de Ensenanza
Solana Beach, California
We have reviewed the accompanying financial statements of Casa de Amistad Centro de Ensenanza (a nonprofit organization), which comprise the statement of financial position as of June 30. 2024, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements. A review includes primarily applying analytical procedures to management's financial data and making inquiries of the Organization s management.

A review is substantially less in scope than an audit, the objective of which is the expression of an opi.njon regarding the financial statements as a whole. Accordingly, we do not express such an op1mon.

Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation and maintenance of intemal control relevant to the preparation and fair presentation of financial statements that are free from mate1ial misstatement whether due to fraud or error.

Accountant's Responsibility
Ow- responsibility is to conduct the review engagement in accordance whh Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. Those standards require us to perfonn procedures to obtain limited assura11ce as a basis for reporting whether we are aware of any material modifications that should be made to the financial statements for them to be in accordance with accounting principles generally accepted in the United States of America. We believe that the results of our procedures provide a reasonable basis for our conclusion.

We are required to be independent of Casa de Amistad Centro de Ensenanza and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our review.

Accountant's Conclusion
Based on our review, we are not aware of any material modifications that should be made to the accompanying financial statements in order for them to be in accordance with accounting principles generally accepted in the United States of America.

Munger & Company, CP As
November 19, 2024
Member: The American Institute of Certified Public Accountants Casa de Amistad Centro de Ensenanza
Statements of Financia1 Position
June 30, 2024
ASSETS:

Cash and Cash Equivalents
Interest Receivable
Promise to Give
Investments
Beneficial Interest in Assets Held by Ranco Santa Fe Fowidation Other Assets

TOT AL ASSETS
LIABILITIES:

Accounts Payable
Scholarship Payable
Payroll Liabilities
TOT AL LIABlLITIES
NET ASSETS:

Without Donor Restrictions
Undesignated
With Donor Restrictions

TOTAL NET ASSETS

TOTAL LIABILITIES AND NET ASSETS
See independent accountant's review repmt and notes to the financial statements. 2 $ 443,229
7,303
50,000
832,618
1,381,187
1,783
$ 2,716,120
$ 4,417
71,000
25,536
100,953
1,329,008
1,286,159
2,615,167
$ 2,716,120
Casa de Amistad Centro de Ensenanza
Statement of Activities
For the Year Ended June 30, 2024
Without Donor With Donor
Resttictions Restrictions
REVENUES:

Contributions $ 93,869 $ 48,980
Grants 315,942 50,000
Special Event, net of expense of $45,192 67,795
In-Kind Rent 51,420
Investment Return 181,894
Net Assets Released from Restrictions 162,577 (162,577) Total Revenues 873,497 (63,597)
EXPENSES:

Program Services 676,708
Management & General 55,043
Fundraising 21,354
Total Expenses 753,105
Change In Net Assets $ 120,392 $ (63,597)
Beginning Net Assets 1,208,616 1,349,756
Ending Net Assets $ 1,329,008 $ 1,286,159
Total
$ 142,849
365,942
67,795
51,420
181,894
809,900
676,708
55,043
21,354
753,105
$ 56,795
2,558,372
$ 2,615,167
See independent accountant's review report and notes to the financial statements. 3 Casa de Amistad Centro de Ensenanza
Statement of Functional Expenses
For the Year Ended June 30, 2024
Supporting Services
Program Management
EXPENSES Services & General Development
Salaries $ 349,885 $ 7,546 $ 1,078
Benefits 26,102 563 80
Payroll Taxes 28,152 607 87
Payroll Processing Fees 1,082 23 4
Donated Rent 47,064 3,703 653
Legal and Accounting 28,227
Grant Writer 18,125
Scholarships 137,823
Advertising 8,380
Operating 12,706 348
Supplies 16,554 1,111
Facility Fees 9,904
Office 24,968 2,920
Finance Charges 156 456 1,327
Depreciation 268
Storage 107 1,159
Communication and Outreach 21,937
Special Event Expense 45,192
Total Expenses by Function $ 676,708 $ 55,043 $ 66,546
Less Expenses Included with Revenues
on the Statement of Activities
Cost of Direct Benefit to Donors (45,192)
Total Expenses Included in the Expense
Section on the Statement of Activities $ 676,708 $ 55,043 $ 21,354 See independent accountant's review report and notes to the financial statements. 4 Total
$ 358,509
26,745
28,846
1,109
51,420
28,227
18,125
137,823
8,380
13,054
17,665
9,904
27,888
1,939
268
1,266
21,937
45,192
$ 798,297
(45,192)
$ 753,105
Casa de Amistad Centro de Ensenanza
Statement Of Cash Flows
For the Year Ended June 30, 2024
CASH FLo,vs FROM OPERA TING ACTIVITIES:

Change In Net Assets
Adjustments to Reconcile Change in Net Assets
to Net Cash Provided by /(Used in) Operating Activities:

Depreciation
Unrealized Gain on Investments
Decrease / (Increase) in:

Interest Receivable
Promise to Give
Increase/ (Decrease) in:

Accounts Payable
Scholarship Payable
Payroll Liabilities
Net Cash (Used in) Operating Activities
CASH FLO\\'S FROM INVESTING ACTIVITIES:

Proceeds from the Sale of Investments
Net Cash Provided by Investing Activities
Net Change in Cash and Cash Equivalents
Cash and Cash Equivalents at:

Beginning of Year
End of Year
$
$
See independent accountant's review report and notes to the financial statements. 5 56,795
268
(134,821)
(2,986)
(50,000)
(1,783)
(30,000)
(1,463)
(163,990)
48,233
48,233
(115,757)
558,986
443,229
Casa de Amistad Centro de Ensenanza
Notes to Financial Statements
Year Ended June 30, 2024
Note 1 - Organizatio11 a11d Nature of Activities
The Casa de Amistad Centro de Ensenanza (the Organization) is a California non-profit corporation.

The Organization's mission is dedicated to assisting the education and character development of underserved children, teens and their families in coastal North County San Diego. The cornerstone of the Organization is its Study Companions Program: an educational mentoring program designed to improve the academic achievement of children in grades K-12.

Note 2 - Significant Accounting Policies
Basis of Accounting
The accompanying financial statements have been prepared on the accrual basis in conformity with accounting principles generally accepted in the United States of America.

Cash and Cash Equivalents
Management considers all cash and highly liquid financial instruments with original maturities of three months or less, which are neither held for nor restricted by donors for long-tern1 purposes, to be cash and cash equivalents. Cash and highly liquid financial instruments restricted to endowments that are perpetual in nature, or other long-tem1 purposes are excluded from this definition. There were no cash equivalents or endowments for the year ended June 30, 2024.

Receivables and Credit Policies
Accounts receivable consist p1imarily of interest receivable on investments. Management determines the allowance for uncollectable accounts receivable based on historical experience, an assessment of economic conditions, and a review of subsequent collections. Accounts receivable are written off when deemed uncol!ectable. As of June 30, 2024, management determined that no allowance was necessary as it was paid within 30 days of year end.

Promises to Give
Management records unconditional promises to give that are expected to be collected within one year at net realizable value. Unconditional promises to give expected to be collected in future years are initially recorded at fair value using present value techniques incorporating 1isk-adjusted discount rates designed to reflect the assumptions market participants would use in p1icing the asset. In subsequent years, amortization of the discounts is included in contribution revenue in the statements of activities. Management detennines the allowance for uncollectable promises to give based on historical experience, an assessment of economic conditions, and a review of subsequent collections.

Promises to give are written off when deemed uncollectable. As of June 30, 2024, no allowance was considered necessary as the promise to give will be paid within one year. As a result, no present value discount was recorded on the promise to give.
6 Casa de Amistad Centro de Ensenanza
Notes to Financial Statements
Year Ended June 30, 2024
Note 2 - Significant Accounting Policies (continued)
Property and Equipment
Property and equipment additions over $1,000 at cost, or if donated, at fair value on the date of donation. Depreciation are computed using the straight-line method over the estimated useful lives of the assets of five years. When assets are sold or otherwise disposed of, the cost and related depreciation or amortization are removed from the accounts, and any resulting gain or loss is included in the statements of activities. Costs of maintenance and repairs that do not improve or extend the useful lives of the respective assets are expensed currently.

Management reviews the canying values of property and equipment for impainnent whenever events or circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. When considered impaired, an impainnent loss is recognized to the extent carrying value exceeds the fair value of the asset. There were no indicators of asset impairment during the year ended June 30, 2024.

Beneficial Interest in Assets Held by Rancho Santa Fe Foundation (RSFF) The funds are held by RSFF in a managed pool of assets invested in indexed mutual funds and exchange traded funds (ETFs) at The Vanguard Group. The Organization has not granted va1iance power to the RSFF, which would allow the RSFF to modify any condition or restriction on its distributions for any specified charitable purpose or to any specified organization if, in the sole judgment of the RSFF's Board of Directors, such restriction or condition becomes unnecessary, incapable of fulfillment, or inconsistent with the charitable needs of the community. The fund is held and invested by the RSFF for the Organization's benefit and is reported at fair value in the statements of financial position, with distributions and changes in fair value recognized in the statements of activities. The managed pool is designed to suppo1i distributions of student scholarships, while increasing the value of the corpus al a rate greater than inflation, net of distributions and expenses. As of June 30, 2024, the pool was invested in Equities (approximately 60%) and Bonds (approximately 40%). Amounts are restricted for scholarships to graduating seniors who plan to attend either a fouryear college, a community college, or a vocational and technical school and other items. The balance of$1,381,187 is included in net assets with donor restrictions for the year ended June 30, 2024.

Investments
The Organization records investment purchases at cost, or if donated, at fair value on the date of donation. Thereafter, investments are reported at their fair values in the statements of financial position. Net investment return/(loss) is repo1ied in the statements of activities and consists of interest and dividend income, realized and unrealized capital gains and losses, less external and direct internal investment expenses.

Net Assets
Net assets, revenues, gains, and losses are classified based on the existence or absence of donor or grantor imposed restrictions. Accordingly, net assets and changes therein are classified and reported as follows:
7 Casa de Amistad Centro de Enscnanza
Notes to Financial Statements
Year Ended June 30, 2024
Note 2 - Significant Accounting Policies (continued)
Net Assets, (continued)
Net Assets Without Donor Restrictions - Net assets available for use in general operations and not subject to donor ( or certain 1,>rantor) restrictions.

Net Assets With Donor Restrictions - Net assets subject to donor- ( or ce1iain grantor-) imposed restrictions. Some donor-imposed restrictions are tempora1y in nature, such as those that will be met by the passage of time or other events specified by the donor. Other donor-imposed restrictions are perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. We report contributions restricted by donors as increases in net assets without donor restrictions if the restrictions expire (that is, when a stipulated time restriction ends or purpose restriction is accomplished) in the reporting period in which the revenue is recognized. All other donor-restricted contributions are reported as increases in net assets with donor restrictions, depending on the nature of the restrictions. When a restriction expires, net assets with donor restrictions are reclassified to net assets without donor restrictions and reported in the statements of activities as net assets released from restrictions.

Revenue and Revenue Recognition
Special events revenue is reported equal to the cost of direct benefit to donors, and contribution revenue for the difference. The direct costs of special events, which ultimately benefit the donor and not the Organization are recorded as costs of direct donor benefits. The perfonnance obligation is the delivery of the event.

Grants and contributions are recognized when cash, securities or other assets, an unconditional promise to give, or notification of a beneficial interest is received. Conditional promises to give, that is, those with a measurable perfonnancc or other ban-ier, and a right of return, are not recognized until the conditions on which they depend have been substantially met. Grants are recorded when earned and are generally considered to be conl!ibutions. There were right of returns with baniers during the year ended June 30, 2024, accordingly those conditional gifts were not recognized.

In-Kind Contributions
Volunteers contribute significant amounts of time to our program services, administration, and fundraising and development activities; however, the financial statements do not reflect the value of these contributed services because they do not meet recognition c1iteria prescribed by generally accepted accounting principles. Contributed goods are recorded at fair value at the date of donation.

The Organization records donated goods, services and rent at the respective fair values of those items received (Note 7).

Advertising Costs
Adve11ising costs are expensed as incmTed.
8 Casa de Amistad Centro de Ensenanza
Notes to Financial Statements
Year Ended June 30, 2024
Note 2 - Significant Accounting Policies (continued)
Functional Allocation of Expenses
The costs of program and supporting services activities have been summarized on a functional basis in the statements of activities. The statements of functional expenses present the natural classification detail of expenses by fonction. Accordingly, certain costs have been allocated among the programs and supporting services benefited.

Income Taxes
The Organization is organized as a California nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under !RC Section 501(c)(3) and similar State of California statutes. Management detennined that it did not have any unrelated business income tax for the year ended June 30, 2024.

Management has reviewed its position for all open tax years and believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.

The Organization's federal and state Exempt Organization Tax Returns are subject to examination, generally for three years after they were filed for federal returns and four years for state returns.

Estimates
The preparation of financial statements in confonnity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the certain reported amounts and disclosures. Actual results could differ from those estimates, and those differences could be material under different assumptions or methods.

Financial Instruments and Credit Risk
Deposit concentration risk is managed by placing cash, money market accounts, and ce1iificates of deposit with financial institutions believed by us to be creditworihy. At times, amounts on deposit may exceed insured limits or include uninsured investments in money market mutual fonds. To date, the Organization has not experienced losses in any of these accounts. Credit risk associated with accounts receivable and promises to give is considered to be limited due to high historical collection rates and because substantial portions of the outstanding amounts are due from Board members, governmental agencies, and foundations supportive of our mission. Investments are made by diversified investment managers whose performance is monitored by us and the investment committee of the Board of Directors. Although the fair values of investments are subject to fluctuation on a year-to-year basis, management and the Board of Directors believe that the investment policies and guidelines are prudent for the long-tenn welfare of the organizations. 9 Note 3.

Casa de Amistad Centro de Ensenanza
Notes to Financial Statements
Year Ended June 30, 2024
Liquidity and Availabilitv
Financial assets available for general expenditure, that is, without donor or other restrictions limiting their use, within one year of the balance sheet date, comprise the following:

Cash
Interest Receivable
Promise to Give
Investments
Rancho Santa Fe Foundation
Less: Net assets with donor restrictions
$ 443,229
7,303
50,000
832,618
1,381,187
(1.286.159)
$1,428.178
As part of the liquidity management plan, cash m excess of daily requirements is invested m investments, CDs, and money market funds.

Note 4. Fair Value Measurements and Disclosures
Management reports certain assets at fair value in the financial statements. Fair value.is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction in the principal, or most advantageous, market at the measurement date under cmTent market conditions regardless of whether that price is directly observable or estimated using another valuation technique.

Inputs used to detennine fair value refer broadly to the assumptions that market participants would use in pricing the asset or liability, including assumptions about risk. Inputs may be observable or unobservable. Observable inputs are inputs that reflect the assumptions market participants would use in pricing the asset or liability based on market data obtained from sources independent of the repmiing entity. Unobservable inputs are inputs that reflect the reporting entity's own assumptions about the assumptions market participants would use in pricing the asset or liability based on the best infom1ation available. A three-tier hierarchy categorizes the inputs as follows:

Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities that The Organization can access at the measurement date.

Level 2 - Inputs other than quoted p1ices included within Level 1 that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability, and market-corroborated inputs.

Level 3 - Unobservable inputs for the asset or liability. In these situations, Management develops inputs using the best infonnation available in the circumstances. 10 Casa de Amistad Centro de Ensenanza
Notes to Financial Statements
Year Ended June 30, 2024
Note 4. Fair Value Measurements and Disclosures, ( continued) In some cases, the inputs used to measure the fair value of an asset or a liability might be categorized within different levels of the fair value hierarchy. In those cases, the fair value measurement is categorized in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. Assessing the significance of a particular input to entire measurement requires judgment, taking into account factors specific to the asset or liability. The categorization of an asset within the hierarchy is based upon the pricing transparency of the asset and does not necessarily correspond to our assessment of the quality, risk, or liquidity profile of the asset or liability.

A significant portion of investment assets are classified within Level 1 because they comprise openend mutua1 funds, certificates of deposit and money market funds with readily detenninable fair values based on daily redemption values.

Certificates of deposit (CDs) are invested in and traded in the financial markets and have funds with Rancho Santa Fe Foundation. Those CDs and Rancho Santa Fe Foundation obligations are valued by the custodians of the securities using pricing models based on credit quality, time to maturity, stated interest rates, and market-rate assumptions, and are classified within Level 2.

The following table presents investments categorized according to their fair value hierarchy as of June 30, 2024:

Descri12ti on Level 1 Level 2
Ce1iificates of deposit $ $533,102
Equities 218,437
Money Market Funds 1,281
Bonds 81,079
Beneficial Interest in assets
held at RSFF $1.381~] 87
Total $30Ql797 !L914.282
Note 5. Propertv and Equipment
Prope1ty and equipment consist of the following:

Leasehold Improvements
Furniture, Fixtures and Equipment
Computer Equipment
Website
Computer Software
Total
Less Accumulated Depreciation
Net Fixed Assets
I 1
Level 3
$
$
Total
Fair Value
$ 533,102
218,437
1,281
81,079
$1,381,187
£_2_.2_.15.086
$ 17,807
9,265
30,474
4,000
2,476
$64,022
(64,022)
s;
,.,........,,...~--
,_ ----
Casa de Amistad Centro de Ensenanza
Notes to Financial Statements
Year Ended June 30, 2024
Note 6. Net Assets \Vith Donor Restrictions
Net Assets With Donor Restrictions at June 30, 2024 consisting of certain restrictions as follows:

Scholarship Fund - Specified Purpose
College and Career Pathways
Education - Time Restriction
COVID-1 9 Relief
Total Net Assets With Donor Restrictions
$1,141,578
93,828
50,000
753
SJ .28.6, J 59
Net assets released from donor restrictions by incurring expenses satisfying the restricted purposes or by occun-ence of other events specified by donors for the year ended June 30, 2024 are:

Note 7.

College and Career Pathways
Scholarship Fund - Program
Total Release of Restrictions
Donated Rent
$ 24,754
137.823
$. lnZ.,_577
The Organization occupies space for classrooms and staff offices at Solana Beach Presbyterian Church. In-kind contribution revenue is recognized and a corresponding expense in an amount approximating the estimated fair value at the time of donation. Fair value is estimated using the average price per square foot of rental listings in the Organization's service area. The total amount reco,gnized and utilized for donated rent is $51,420 for the year ended June 30, 2024, and is allocated to program services, management and general, and fundraising as noted in the statement of functional expenses based upon the square footage occupied. At this time, the Organization has not adopted a policy for monetizing nonfinancial assets as donated rent cannot be monetized. At any point where it does receive them, a policy wi11 be implemented. The Organization does not have any leases that exceed 12 months.

Note 8. Functionalized Expenses
The financial statements report certain categories of expenses that are attributed to more than one program or supporting function. Therefore, expenses require al1ocation on a reasonable basis that is consistently applied. The expenses that are allocated salaries, benefits, payro11 taxes, rent, occupancy, supplies, insurance, and office, which are aliocated on the basis of estimates of time and effort.

Note 9. Subsequent Events
Management has evaluated subsequent events through November 19, 2024, the date the financial statements were available to be issued. Management is not aware of any subsequent events that would require disclosure in, or adjustment to, the financial statements. 12 Form 990 Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Do not enter social security numbers on this form as it may be made public. Depanment of lhe Treas<ry InIernaI Revenue service Go to www.irs.gov/Form990 for instructions and the latest information. 6/30/2024
0MB No. 1545-0047
2023
Open to Public
Inspection
B Check if applicable: C Name of organization CASA DE AMISTAD, CENTRO DE ENSENANZA D Employer identification number 0 Adrlres~ ch1rnoe ,__o_o_in_g_b_us_in_e_ss_a_s ________________ -,--_____ _ Number and street (or PO box ir mail Is not delivered to street address) Room/suite 0 Name change 120 STEVENS AVENUE 0 lnllfal relurn City or town State ZIP code 92075 858-509-2590
D Final return/term1naled
D Amended return

SOLANA BEACH
Foreign country name
CA
Foreign provrnce/state/county Foreign postal code
G 668 851
D Application pending F Name and address of principal officer H(a) Is lhIs a giou? nfo,rs~~ rnates? D Yes [Kl No NICOLE MIONE-GREEN 120 STEVENS AVENUE, SOLANA BEACH, C H(b) Are aNt s included? D Yes O No Tax-exempt status 0 501 (c)(3}0 501(c} ( (rnsen no) D 4947(a)(1) or D 527 ~}("~ch a list See instructJons J Website: WWW.CASADEAMISTAD.ORG 4'.ircl Grou xem lion number K Form of organization 0 Corporation D Trust D Association D Other • 2001 M State of legal domicile: CA ~ C
CII
E
i
0 C>
ca
Cl!
.!!
i
c(
;
Ill
C

8. &1
1 2
3 4
5 6
7a
8 9
10 11
12 b
13 14
15 16a
b
17 18
19 Summa
Briefly describe the organization's mission or most significant activities: ~VIDE LOW-INCOME,_ UNDER SERVED CHILDR[ ~~=:~::o~~E~~~~:.~::.~~~~~:~~:~:u:c,:u0:::a::: ~~~::~:::~::~:::~:N:~et,:::::::::::::::

Number of voting members of the governing body (Part VI , line 1 ~ 1/: , ... ~ . 3 10 Number of independent voting members or the governing boqy ,~rtV¾.Jine 1 b) 4 1 o Total number of individuals employed in calendar year 202 1"~1iQ.f 1a) . 5 8 Total number of volunteers (estimate if necessary) . . . , ~- ' . . 6 ?40 Total unrelated business revenue from Part VIII, colum • e 12 7a O Net unrelated business taxable income from Form 990-T, 7b Prior Year Current Year
Contributions and grants (Part VIII, line 1h) . . u · · Program service revenue (Part VIII , line 2g) . ~ . . .

Investment income (Part VIII, column (A), lines , cl) . 573 ,236 591 ,105
0 0
55,172 47,073
Other revenue (Part VIII, colu 1e) , -28,622 -14,51.9
Total revenue-add lines 8 throu , line 12 599,786 623,659 Grants and similar amounts p 177,833 137,823
Benefits paid to or for members (Part I col n (A), line 4) . 0 0 406,663 414,100
0 0
Salaries, other compensation, employ2 art IX, column (A), lines 5-10) Professional fundraising fees(~· olumn (A), line 11e) . . . . .

Total fundraising expenses (Par • co n (D), line 25) ··-···-· . ___ _2_0 ,7Q}+---------+-------- Other expenses (Part IX. coi· ( , es 11a-11d, 11f-24e) . . .

Total expenses. Add lines 1 17 (nwst equal Part IX, column (A), line 25) .

Revenue less ex enses ~ubt ct-'ff~e 18 from line 12 . . . . ck
108,184
692,680
-92,894
Beginning of Current Year
2 ,692,571
134,199
2,558.372
149,762
701 ,685
-78,026
End of Year
2,716,120
100,953
2,615.167
Under penalties of perjury. I declare tha I.nave examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct. and complete Declaration of preparer (other than officer) rs based on all information of which preparer has any knowledge Sign
Here
Paid
Preparer
Use Only
Signature of officer

NICOLE MIONE-GREEN
Type or pnnt name and title
PrinVType preparer's name
Roland W Mun er
Firm's name Mun
Firm's address 1818 Avocado Road Oceanside, CA 92054
May the IRS discuss this return with the preparer shown above? See instructions .

For Paperwork Reduction Act Notice, see the separate instructions.

HTA
Date

EXECUTIVE DIRECTOR
Date
1/18/2025
Phone no. 760-730-8020
. • .. 0ves 0No
Form 990 (2023)
Tax Determination Documents

INTERNAL REVENUE SERVICE
P . 0 , BOX 2508
CINCINNATI, OH 45201
Date: OCT 2 7 2006

CASA DE AMISTAD CENTRO DE ENSANANZA
120 ST13VENS AVE
SOLANA BEACH, CA 92075- 0000
Dear Applicant:
~EPAATMENT OF THE TREASURY
Identification Number:

DLN:
17053259778006
Contact Person:

JACOB A MCDONALD
Contact Telephone Number:
(877) 829-5500
Public Charity Status:
170 (b) (1) (A) (vi)
ID# 31649
Our letter dated May 2002, stated you would be exempt from Federal income tax under section S0l(c) (3) of the Internal Revenue Code, and you would be treated as a public charity, rather than as a private foundation, during an advance ruling period.

Based on the information you submitted, you are ~lassified as a public charity under the Code section listed in the heading of this letter. Since your exempt status was not under consideration, you continue to be classified as an organization exempt from Federal income tax under section 5Dl (c) (3) of the Code .

Publication 557, Tax-Bxempt Status for Your Organization, provides detailed information about your rights and responsibilities as an exempt organization.

You may request a copy by calling the toll-free number for forms , (800) 829-3676 . Information is also available on our Internet Web Site at www.irs.gov.

If you have general questions about exempt organizations, please call our t o ll-free number shovm in the heading.

Please keep this letter in your permanent records.

Sincerely yours,
Lois G. Leiler
~ 1
Director, Exempt Organizations
Rulings and Agreements
Letter 1050 (DO/CG)

STATE OF CALIFORNIA

FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0540
Entity Status Letter
Why You Received This Letter
Date: 5/16/2025
ESLID: 9213291494
According to our records, the following entity information is true and accurate as of the date of this letter.

Entity ID: 2356814
Entity Name: CASA DE AMISTAD, CENTRO DE ENSENANZA

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. 0 □
0 □
□

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).

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Phone:

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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
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FoITn W-9
(Rev. March 2024)
Request for Taxpayer
Identification Number and Certification
Department ot the Treasury . . . Internal Revenue 'Service Go to www.frs.gov/FonnW9 for instructions and the latest Information.

Before you begin. For guidance related to the purpose of Form W-9, see Purpose of Form, below.

Give form to the
requester. Do not
send to the IRS.
1 Name of entity/individual. An enlry is required. {For a sole proprietor or disregarded entity, enter the owner's name on line 1, and emterthe business/disregarded entity's narne on line 2.)
Casa de Amistad
2 Business name/disregarded entity name, if different from-above. <')
ell 3a Check the appropriate boK for federal tax classlllcatlon of 1he en\lty/indlvidual whose name [s entered on line 1. Check 4 Exemptions (codes apply only to g, only one of the follow1ng seven boites. certain entities, not indMduals; C. □ D C e-0rporation D S corporation D Partnership 0 TrusVestate see instructions on page 3}: C Individual/sole proprietor 0 • Ill □ LLC. Enter the tax classification (C = C corporation, S = S corpora.lion, P = Partnership) Exempt payee code ~I any) 41 C:

Note: Check the "LLC" box above and, In the entry space, enter the appropriate code (C, S, or P) for the tax __ ._ i:8 '" ti classification of the LLC, unless it Is a disregarded entity. A disregarded entity should Instead check the appropriate Exemption from Forei9nAcco1.1nt Ta>< 0 2 boll for the tax classlllcatio11 of Its owner . Compliance Aot (FATCA) reporting ..... 0 Casa de Amistad is a nonerofit 501 c3 organization. C: Ill Other code (if aey) (sae lnstrucllons) ,: .s a. 0 c:: 3b If on line 3a you cheokad ' Partnership" or •rrusVestate," or checked "LLC" and entered "P" as Its tax classlflcalion, ·2 (Appfles to accounts msinteined and you are providing this form ta a partnershfp, tnJst, or estate in which you have an ownership interest, check □ outsrde the United States.}
~ this bOll jf you hava any foreign partners, owners, or beneficiaries. See instructions ell
ell 5 Address (number, street, and apt. or suite no.). See instructions. Requester's name and address (optional) C/J 120 Stevens Avenue
6 City, state, and ZIP coda
Solana Beach, CA 92075
7 List account number(s) here {optlonaQ
:F.I ••• Taxpayer Identification Number {TIN)
Enter your TIN ln the appropriate box. The TIN provided must match the name given on line 1 to avoid I Social security number I ITTI-ITJ-1 I I I I backup withholding. For Individuals. this is generally your social security number (SSN), However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other entitles, It Is your employer ,Identification number (EIN). If you do not have a number, see How to get a TIN, later. or
Note: If the aocount is in more than one name, see the instructions for line 1. See also What Name and Number To Give the Requester for guidelines on whose number to enter.

Certification
Under penalties 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) l have not been notified byi he Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a fallure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and·

3. Ia.ma U.S. citizen or o1herU.S. person (defined below); and

4. The FATCA code(s) entered on thls form 01 any) lndlcat1ng that I am exempt from FATCA reporting Is correct Certification Instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed 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 indiVldual retirement arrangement (IRA), 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 far Part II. later.

Sign
Here
General Instructions
Section references are to the Internal Revenue- Code unless otherwise noted.

Future developments. For the latest lnformation about developments related to Form W-9 and Its Instructions, such as legislation enacted after they were published, go to www.lrs.gov/ForrnW9.

What's New
Line 3a has been modified to clarify how a disregarded entity completes this line. An LLC that Is a disregarded entity should check the appropriate box for the tax classification of Its owner, Otherwise, it shoLJJd check the "l.LC'' box. and enter its appropriate tax classification.

Cat. No. 10231X
Oate 3/2..8/2.02-S
New line 3b has been added to this form. A flow-through entity ls required to complete this line to indicate that It has direct or indirect foreign partners, owners, or beneficiaries when 1l provides the Form W-9 to another flow-through entlty In which it has an ownership interest. This change is intended to provide a flow-through entity with information regarding the status of its indirect foreign partners, owners, or beneficiaries, so that it can satlsfy any applicable reporting requirements. For example, a partnership that has any Indirect forelgn partners may be required to complete Schedules K-2 and K-3. See the Partnership Instructions for Schedules K·2 and K·3 (Form 1065).

Purpose of Form
An individual or entity (Form W-9 requester} who is required to file an information return with the IRS is giving you this form because they Form W-9 (Rev, 3·2024)
Community
Resource
Center
The City of Solana Beach Community Grant Program 2025 Request for Financial Assistance application MUST BE SUBMITTED by 5:00 PM Thursday, May 29, 2025.

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: Community Resource Center
Contact Person: John Van Cleef Email address: j [email protected] Daytime Phone: 760-230-6309 Evening Phone: ___________ _ Mailing Address: _6_5_0_2_n_d_S_t_re_e_t ________________________ _ _ City: Encinitas State: _C_A _ _____ Zip: 92024

1. All the documents below are attached to this application:
[!] W-9
[!] Summary of Organization's Budget
[!] Proposed Program Budget
[!] Financial and Tax Statements (see Application Guidelines) l!l 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:

CRC's Holiday Baskets progran1 2022, 2023 , 2024

3. Title of FY 2025/26 Proposed Program/Service: _2_0_2_5 _H_o_Ii_d_ay_ B_a_sk_e_t_s _ ___ _____ _

4. What is the total amount requested for the FY 2025/26 Proposed Total Program? Includes all estimated costs to conduct proposed activity/program.

CRC is requesting $6,000.

The estimated total progran1 cost for Holiday Baskets is $159,899 which will support a dignified holiday shopping experience for more than households, including Solana Beach residents, a resource fair, and home-delivered gift bags designed for seniors.

Page I 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:

CRC will use grant funds for program/project costs of our 2025 Holiday Baskets Program.

6. Anticipated Program Objectives or Accomplishments:

CRC's Holiday Baskets provides a dignified, free shopping experience to low income San Diegans, including children, seniors, and survivors of domestic violence, and victims of crime or abuse, and engages dedicated community volunteers. The gifts, food, CRC Resale Store vouchers and basic household supplies provide a life-saving bridge during the holidays. Unsheltered clients receive gift backpacks containing gifts, blankets, food and personal care items. Homebound seniors and disabled adults receive gift bags, food and personal care items delivered to their homes.

7. Program Dates/Location:

December 6, 2025 - I 010 N El Camino Real, Encinitas, CA 92024

8. Estimated number of Solana Beach residents to be served by proposed program: __ 2_ 0 ____ _

9. How will the organization acknowledge the City's financial contribution to the community/ beneficiaries of the proposed activity?
Holiday Baskets donors and sponsors receive logo recognition on CRC's event website, e-blasts, promotions, and in media. Last year, CRC' s social media posts reached 13,127 people on Facebook, Instagram: 4,869 people, Linkedln: 6,432 people, and email communications were sent to more than 6,200 subscribers.

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? Yes, there will be other grants and public support, though no matching funds. CRC is just starting its fundraising for the 2025 Holiday Baskets program. Holiday Baskets receives funding from corporate, private foundation, government, and individual donors.

Page I 2

11. Will volunteers be used for the proposed program or service and, if so, will they reduce expenses? Yes, volunteers are essential to Holiday Baskets. Their service reduces expenses. The program would not be financially feasible without the work of dedicated community volunteers, including 11 Solana Beach residents who volunteered last year.

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? CRC's 2025 Holiday Baskets program will take place even if the City is only able to provide partial funding. The program would not be scaled back or canceled unless there was a significant, substantial shortfall in total fundraising.

Acknowledgment of Responsibility:

JO h n Van CI eef Digitally signed by John Van Cleef
Dale: 2025.05.22 06:19:42-0T00'
Authorized Signature of Organization
May 22, 2025
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
CRC FY 26 Proaram Budaet - Holidav Baskets
Revenue Amount
Public Suooort/Donations $114.649
Citv of Solana Beach Communitv Grant (if awarded) $5.000 In-Kind Donations - Goods $35.250
In-Kind Donation - Services $5.000
Total Revenue $159.899
Expenses
DIRECT SERVICES TO CLIENTS : In-Kind Donations $40 250
DIRECT SERVICES TO CLIENTS : Holidav Baskets $64 000
DIRECT SERVICES TO CLIENTS : Proaram Suoolies $3 000
OPERATING EXPENSES : Deoreciation Exoense $2100
OPERATING EXPENSES : Postaae and Deliverv $150
OPERATING EXPENSES : Taxes Licenses and Permits $150
OCCUPANCY EXPENSES : Rent $22 529
OCCUPANCY EXPENSES: UTILITIES: Teleohone & Internet Servic1 $420 Eauioment: Eauioment Rental $1 000
PROFESSIONAL FEES : Professional Services $25.000
BOARD AND VOLUNTEERS : Volunteer/Board Recoanition $600 BOARD AND VOLUNTEERS : Mileaae and Parkina $100
FUNDRAISING EXPENSES: Marketina and Advertisina $600
Total Expenses $159,899
Community Resource Center FY26 Operating Budget
Revenue Amount
Government Grants $6,142,134
Public Support $1,452,459
Fundraising Events $236,995
Private, Corporate, And Foundation Grants $403,000
In-kind $1,412,246
Program Service Revenue $3,500
Resale Stores $1,186,900
Other Revenue $18,500
Total Revenue $10,855,735
Expense
Personnel Salaries $4,535,745
Personnel Benefits, Taxes $1,105,037
Subtotal Personnel $5,640,782
Direct Client Assistance $1,911,264
Direct Client Assistance In-Kind $1,412,246
Operating Expenses $306,233
Occupancy Expenses $783,917
Equipment $172,539
Vehicle Expenses $61,702
Professional Fees $315,083
Human Resources $74,753
Board and Volunteers $7,850
Fundraising Expenses $122,969
Total Expenses $10,809,337

COM UNITY RESOU CE CENTE
CO:MMUNITY RESOURCE CENTER AND 660 ENCINITAS, LLC (SUBSIDIARY)

CONSOLIDATED FINANCIAL STATEMENTS

WITH INDEPENDENT AUDITORS' REPORT
As of and For
YEAR ENDED JUNE 30, 2024
MILLER CPA GROUP, P.C.

COMMUNITY RESOURCE CENTER AND SUBSIDIARY

TABLE OF CONTENTS
For the Year Ended June 30, 2024

INDEPENDENT AUDITORS' REPORT

CONSOLIDATED FINANCIAL STATEMENTS
Consolidated Statement of Financial Position
Consolidated Statement of Activities
Consolidated Statement of Functional Expenses
Consolidated Statement of Cash Flows
N ates to the Consolidated Financial Statements

SUPPLEMENTAL INFORMATION
Consolidating Schedule of Financial Position
Consolidating Schedule of Activities
Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Independent Auditors' Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance Schedule of Expenditures of Federal Awards
Notes to the Schedule of Expenditures of Federal Awards Schedule of Findings and Questioned Costs
1-2
3 4
5 6
7-27
28 29
30 - 31
32-33
34 35
36 M ILLER CPA GROUP, P.C. --'\N I\IIOITINl, I\Nf) cor,.:,til Tl....:G I Ht\\ --

INDEPENDENT AUDITORS' REPORT
To the Board of Directors of
Community Resource Center and Subsidiary
Report on the Audit of the Consolidated Financial Statements Opinion
We have audited the accompanying consolidated financial statements of Community Resource Center and 660 Encinitas, LLC (the Subsidiary) (collectively a nonprofit organization), which comprise the consolidated statement of financial position as of June 30, 2024, and the related consolidated statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the consolidated financial statements.

In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of Community Resource Center and Subsidiary as of June 30, 2024, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Consolidated Financial Statements section of our report.

We are required to be independent of Community Resource Center and Subsidiary and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the consolidated financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Community Resource Center and Subsidiary's ability to continue as a going concern within one year after the date that the consolidated financial statements are available to be issued.

Auditors' Responsibilities for the Audit of the Consolidated Financial Statements Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the consolidated financial statements.

I'- k mhL'I 11I thl' American l11stitute of Ce11ified Public Accountants ,rnd th~ California Societ) of Cenificd Public Accountants 2131 Pitlom,11 Ai1pnnRr1.td ,St11te22h I C11lsbad,Cahlt11 m,1Y2l) l 1 I ,-NllNG-~fi'.<() In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud 'or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Community Resource Center and Subsidiary's internal control. Accordingly, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the consolidated financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about Community Resource Center and Subsidiary's ability to continue as a going concern for a reasonable period ohime.

Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the consolidated financial statements as a whole. The accompanying schedule of expenditures offederal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is not a required part of the consolidated financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the consolidated financial statements. The information has been subjected to the auditing procedures applied in the audit of the consolidated financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the consolidated financial statements or to the consolidated financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated, in all material respects, in relation to the consolidated financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 26, 2025, on our consideration of Community Resource Center's internal control over financial reporting and on our tests of its compliance with certain provisions oflaws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of Community Resource Center's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Community Resource Center's internal control over financial reporting and compliance.

I'-'\ i.)....)J..A- C 9 A G<t:>~ , 'I) . ~ .

Carlsbad, California
March 26, 2025
Assets
Current Assets
Cash

COMMUNITY RESOURCE CENTER AND SUBSIDIARY
CONSOLIDATED STATEMENT OF FINANCIAL POSfflON
June 30, 2024
Grants and contributions receivable
Inventory
Prepaid expenses and other assets
Total Current Assets
Noncurrent Assets
Contributions receivable, net of discount
Deposits
Right-of-use asset, operating lease, net of accumulated amortization Property and equipment, net of accumulated depreciation Total Assets
Liabilities and Net Assets
Liabilities
Line of credit
Accounts payable and accrued expenses
Deferred revenue
Current portion of note payable
Operating lease obligation, current portion
Total Current Liabilities
Noncurrent Liabilities
Client and tenant deposits
Operating lease obligations, noncurrent
Notes payable, net of current portion
Total Liabilities
Commitments and Contingencies
Net Assets
Without donor restrictions
With donor restrictions
Total Net Assets
Total Liabilities and Net Assets
The accompanying notes are an integral part of the consolidated financial statements. 3 $
$
$
4,167,844
1,336,029
67,026
41,338
5,612,237
760,816
31,859
1,059,780
3,563,089
11,027,781
87,764
549,895
251,600
6,435
402,041
1,297,735
5,104
624,871
1,329,331
3,257,041
2,661,910
5,108,830
7,770,740
$ 11,027,781
CO:M:MUNITY RESOUllCE CENTER AND SUBSIDIARY

CONSOLIDATED STATEMENT OF ACTIVITIES
For the Year Ended June 30, 2024
Without Donor With Donor
Restrictions Restrictions
Support and Revenue
Contributions $ 1,068,062 $ 2,933,991
Contributed nonfinancial assets 1,097,506
Government grants 4,053,833
Resale shop sales, net $1,427,802
cost of sales of donated goods 1,125,165
Special events, net direct expenses of $31,158 221,740
Rental income, net expenses of $116,215 (22,092)
Program services 3,655
Investment return 5,627
Interest income 104,177
Other income 2,500
Net assets released from restrictions 852,012 (852,012) Total Support and Revenue 8,512,185 2,081,979
Expenses
Program services
Social Services 1,896,522
Domestic Violence 3,627,701
Resale Store 1,024,689
Supporting services
Management and general 1,751,263
Fundraising 913,681
Total Expenses 9,213,856
Change in Net Assets (701,671) 2,081,979
Net Assets, Beginning 3,304,981 3,026,851
Prior Period Adjustment 58,600
Net Assets, Beginning Restated 3,363,581 3,026,851
Net Assets, Ending $ 2,661,910 $ 5,108,830
The accompanying notes are an integral part of the consolidated financial statements. 4 Total
$ 4,002,053
1,097,506
4,053,833
1,125,165
221,740
(22,092)
3,655
5,627
104,177
2,500
10,594,164
1,896,522
3,627,701
1,024,689
1,751,263
913,681
9,213,856
1,380,308
6,331,832
58,600
6,390,432
$ 7,770,740
Social Services
Salaries and wages $ 823,058
Employee benefits 79,197
Payroll taxes 65,061
Direct program expense 790,717
Professional fees 14,816
Advertising
Office expenses 7,047
Information technology 11,346
Occupancy 74,134
Travel 5,033
Interest expense
Depreciation 13,840
Insurance 4,855
Fundraising
Miscellaneous 7,418
$ 1,896,522

COMMUNITY RESOURCE CENTER AND SUBSIDIARY

STATEMENT OF FUNCTIONAL EXPENSES
For the Year Ended June 30, 2024
Program Services Sul!i2ortin~ SeIYices
Domestic
Violence and
Emergency Total Program Management
Shelter Resale Stores Services and general Fundraising
$ 1,472,180 $ 395,194 $ 2,690,432 $ 1,064,776 $ 500,503 185,247 80,217 344,661 71,809 63,224
108,195 30,847 204,103 94,676 36,768
1,335,202 2,125,919
77,605 21,634 ll4,055 265,533 13,439
312 1,276 1,588 14,271 25,632
29,401 39,110 75,558 41,210 19,557
32,091 43,437 53,432 25,923
264,828 440,385 779,347 27,901 17,895
21,037 400 26,470 25,086 371
18,009
73,718 984 88,542 8,064 4,117
14,565 14,565 33,985 38,918 4,855
175,388
13,320 77 20,815 27,578 26,009
$ 3,627,701 $ 1,024,689 $ 6,548,912 $ 1,751,263 $ 913,681 The accompanying notes are an integral part of the consolidated financial statements. 5 Total
Supporting
Services Total Expenses
$ 1,565,279 $ 4,255,711
135,033 479,694
131,444 335,547
2,125,919
278,972 393,027
39,903 41,491
60,767 136,325
79,355 122,792
45,796 825,143
25,457 51,927
18,009 18,009
12,181 100,723
43,773 77,758
175,388 175,388
53,587 74,402
$ 2,664,944 $ 9,213,856

COMMUNITY RESOURCE CENTER AND SUBSIDIARY

CONSOLIDATED STATEMENT OF CASH FLOWS
For the Year Ended Jnne 30, 2024
Cash Flows From Operating Activities
Change in net assets
Adjustments to reconcile change in net assets to net cash from operating activities:

Depreciation
Amortization
Change in value of beneficial interest in endowment funds Change in discount on contributions receivables
Contributed securities
Proceeds from sale of contributed securities
(Gain) loss on sale of contributed securities, net of fees Donated resale inventory
(Increase) decrease in operating assets:

Grants and contributions receivables
Prepaid expenses and other assets
Right-of-use asset, operating lease
Increase (decrease) in operating liabilities:

Accounts payable and accrued expenses
Deferred revenue
Operating lease obligation
Client and tenant deposits
Net Cash Provided by Operating Activities
Cash Flows From Investing Activities
Purchase of property and equipment
Net Cash Used by Investing Activities
Cash Flows From Financing Activities
Proceeds from line of credit
Payments on notes payable
Net Cash Provided by Financing Activities
Net Change in Cash
Cash, Beginning
Cash, Ending
Supplemental Cash Flow Information
Interest paid on finance lease
Non-cash investing and financing activities:

Additions to ROU assets obtained from new operating lease liabilities The accompanying notes are an integral part of the financial statements. 6 $ 1,380,308
118,436
2,427
3,486
(9,202)
(179,717)
180,937
(1,220)
(2,648)
121,113
21,202
(416,637)
223,575
172,238
432,622
(15,566)
2,031,354
(348,457)
(348,457)
87,764
(84,578)
3,186
1,686,083
2,481,761
$ 4,167,844
$ 1,327
$ 497,553
NOTE 1.

COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024

ORGANIZATION
Nature of Activities
Community Resource Center ("CRC") was organized as a California Nonprofit Public Benefit Corporation in 1979 to provide emergency assistance, case management, counseling, shelter and food assistance to lowincome individuals and families including domestic violence survivors and victims of crime or abuse who are economically vulnerable, experiencing homelessness or at imminent risk of homelessness .. CRC is the primary provider of social services and domestic violence programs in coastal North County San Diego, serving more than 7,200 individuals each year without regard to race, religion, gender identity, sexual orientation, ethnicity, or age.

CRC's vision is communities where everyone has access to the resources they need to live with dignity.

CRC's mission - to help our neighbors create paths to healthy food, stable homes and safe relationships - is supported by donor contributions, private and government grants as well as the net proceeds from resale stores and events.

The following is a brief description of CRC's programs:

Housing and Sunportive Services
CRC assists individuals and households experiencing homelessness, or are at risk of homelessness, with housing, rental assistance, financial education, resources and individualized support. Everyone walks a unique path to self-sufficiency, and CRC supports them along the way.

Comprehensive, wraparound services provided during case management include:
• Homelessness Prevention and Intervention: Emergency housing assistance, Rapid Re-housing, deposit/rental assistance, utilities assistance.
• Stabilization Services: Benefits enrollment assistance, transportation assistance, resources for employment readiness, financial literacy and budgeting, • Health & Well-being: Food assistance, Ca!Fresh and Medi-Cal Benefits applications.

Food & Nutrition
CRC's Food & Nutrition Center is a year-round essential program providing free nutritious fresh food (produce, meat and dairy), non-perishable food and hygiene items (including diapers) and CalFresh enrollment assistance to economically vulnerable individuals and families. Food access is a key component of homelessness prevention.

CRC also participates in Project Dash to deliver free, nutritious fresh food to senior-living complexes, homebound seniors and persons with disabilities.
7 NOTE 1.

COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024
ORGANIZATION (continued)
Holiday Baskets
What began as a delivery of a food basket and a few gifts to 25 families, has grown to serving thousands of community members in low-income households with the help of dedicated volunteers:
• Holiday Shopping Experience: A "dignity of choice" opportunity for CRC clients to select gifts and essentials for their families, along with fresh produce, a blanket, personal care items and pet supplies.
• Holiday Backpacks Program: Unsheltered individuals received necessities and comfort items in new backpacks, along with coffee and breakfast items served by caring volunteers. • Senior Gifts: Packages filled with thoughtful gifts, delivered to bring care and joy to local seniors.

The Holiday Baskets program provides a life-saving bridge during the holidays, so scarce dollars may be spent on other needs such as rent, utilities or transportation.

Domestic Violence Prevention and Intervention
At CRC, families and individuals escaping domestic violence find safety and healing through our wraparound services, which include:
• Emergency Hotline
• Carol's House Emergency Shelter
• Transitional Housing
• Case Management
• Therapeutic Children's Center, providing therapeutic services specifically for children to help them to effectively cope with the traumatic effects of domestic violence. • Legal Advocacy
• Counseling, offering individual counseling sessions, weekly group therapy sessions for mothers and for children, and family counseling.
• Prevention Education, presentations and trainings for area colleges and schools, including education on healthy relationships and teen relationship violence prevention, as well as a comprehensive 40- hour domestic violence advocate training.

Trauma Recovery Center
CRC's Trauma Recovery Center provides services to victims of domestic violence, sexual assault, human trafficking, battery, physical assault, vehicular assault or community violence, located in Carlsbad, Del Mar, Encinitas, Oceanside, San Marcos, Solana Beach and Vista. 8 NOTE 1.

COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024
ORGANIZATION (continued)
Trauma Recovery Center (continued)
Services include:
• Trauma-focused mental health treatment
• Medication management
• Clinical case management
• Connections to resources
• Advocacy Services
Counseling
CRC's professional counselors provide empathetic, dynamic and solution-oriented counseling where clients can learn to navigate and transform challenges and live healthy lives.

Services include:
• Individual counseling
• Child and Adolescent Support Services: Counseling services are available for children under 18 and their caregivers that have been victims of crime, have experienced abuse and/ or neglect, have been exposed to domestic violence, have been exposed to parental substance abuse, child abduction, witnessed a crime or violence in the school or community, or are dependents of the court and involved in the child welfare system. Also available is Animal Assisted Play Therapy.
• Domestic Violence Survivors Support Groups and Classes • Men's Survivor Support Group
• Individualized Parenting Support
CRC's Impact (2023 - 2024 fiscal year)*
• 2,263 individuals made 16,303 visits to the Food and Nutrition Center, which collected and distributed 516,670 pounds of food.
• 1,084 individuals participated in the Holiday Baskets program (home delivery for seniors) for lowincome households, including 363 children and 260 seniors. • Social Services provided case management to 212 individuals during 3,782 sessions, assisted 76 benefit applicants and successfully placed more than 68 households (105 individuals) in safe housing shelter, transitional housing and permanent housing.
• 3, 161 sessions were provided by our professional counselors, offering empathic, compassionate and solution-oriented counseling.
• 321 individuals found safe housing through our intervention programs, domestic violence shelter and transitional housing units.
9 NOTE 1.

COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024
ORGANIZATION (continued)
CRCts Impact (2023 - 2024 fiscal year)* (continued)
• 114 domestic violence (DV) survivors and children found shelter and assistance, the DV Hotline responded to 3,294 calls, and 100% of families in transitional housing moved to permanent housing. • CRC provided domestic violence prevention education throughout the community to more than 419 high school students.
*unaudited
660 Encinitas, LLC is a single member LLC owned by Community Resource Center and was formed in 2021.

The purpose of 660 Encinitas, LLC is to serve as a holding entity for property located at 660 2nd Street.

NOTE2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIBS
Basis of Consolidation
The consolidated financial statements include Community Resource Center and 660 Encinitas, LLC (collectively, the "Organization"). All significant intercompany balances and transactions have been eliminated in consolidation.

Financial Statement Presentation
The consolidated financial statements of the Organization have been prepared on the accrual basis in accordance with accounting principles generally accepted in the United States of America. The consolidated financial statements are presented in accordance with Financial Accounting Standards Board (F ASB) Accounting Standards Codification (ASC) 958 dated August 2016, and the provisions of the American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide for Not-for-Profit Organizations (the Guide).

Under the provisions of the Guide, net assets and revenues, and gains and losses are classified based on the existence or absence of donor-imposed restrictions. Accordingly, the net assets of the Organization and changes therein are classified as follows:
• Net assets without donor restrictions: Net assets that are not subject to donor-imposed restrictions and may be expended for any purpose in performing the primary objectives of the Organization. The Organization's board may designate assets without restrictions for specific operational purposes from time to time.
• Net assets with donor restrictions: Net assets subject to stipulations imposed by donors, and granters.

Some donor restrictions are temporary in nature; those restrictions will be met by actions of the Organization or by the passage of time. Other donor restrictions may be perpetual in nature, whereby the donor has stipulated the funds be maintained in perpetuity.

Donor restricted contributions are reported as increases in net assets with donor restrictions. When a restriction expires, net assets are reclassified from net assets with donor restrictions to net assets without donor restrictions in the statements of activities.

COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024
NOTE2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Measure of Operations
The consolidated statement of activities reports all changes in net assets, including changes in net assets from operating and nonoperating activities. Operating activities consist of those items attributable to the Organization's ongoing services and interest earned. Nonoperating activities are limited to other activities considered to be of a more unusual or nonrecurring nature.

Use of Estimates
The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.

Fair Value Measurement
Fair value is defined as the exchange price that would be received for an asset or paid for a liability in the principal or most advantageous market. The Organization applies fair value measurement to assets and liabilities that are required to be recorded at fair value under generally accepted accounting principles.

F ASB ASC 820 establishes a three-tier hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs and to establish the classification of fair value measurement for disclosure purposes. Inputs refer broadly to the assumptions that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the reporting entity.

Unobservable inputs are inputs that reflect the reporting entity's own assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available.

The standard describes a three-tier hierarchy of inputs that may be used to measure fair value:
• Level 1 - Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
• Level 2 - Inputs to the valuation methodology include quoted prices for similar assets or liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the same term of the financial instrument. • Level 3 - Inputs to the valuation methodology are unobservable and significant to the fair value measurement.

A financial instrument's categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

Due to the short-term nature of cash, accounts receivable, other assets, accounts payable and accrued expenses, fair value approximates carrying value.
11 COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024
NOTE2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIBS (continued) Accounting Pronouncements Recently Adopted
Accounting Standards Update (ASU) 2016-13: Financial Instruments-Credit Losses (Topic 326) In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (ASC Topic 326) that provides guidance on how to measure and report credit losses for financial instruments. The effective date for ASU 2016-13 depends on whether an entity has already adopted the amendments in Update 2016-13, which was issued in January 2019.

ASU 2016-13 replaces the incurred loss methodology with the current expected credit loss (CECL) model.

Under the CECL model, management must also consider current conditions and reasonable and supportable forecasts of future events and circumstances, in addition to experience, to estimate expected credit losses for certain financial assets, including:
• Financing receivables (loans, for example)
• Held-to-maturity debt securities (available-for-sale debt securities guidance has been amended separately and there is no change to the accounting for trading debt securities) • Receivables that result from revenue transactions (trade receivables) • Lease receivables recognized by a lessor
Financial assets excluded from the scope of ASU 2016-13 include:
• Promises to give (pledges) of nonprofit entities
• Loans and receivables between entities under common control • Defined contribution employee benefit plan loans
ASU 2016-13 provides no threshold for recognition ofan impairment allowance. Therefore, organizations must also measure expected credit losses on assets that have a low risk of loss. As a result, trade receivables that are either current or not yet due (which may not require an allowance reserve under current GAAP) may have an allowance for expected credit losses under ASU 2016-13.

The CECL model allows management to select the most appropriate method for estimating its expected credit losses based on the nature of their organization's financial assets. Common methods for estimating expected credit losses include the loss rate method, discounted cash flow method, and probability of default method.

Credit impairment will be recognized as an allowance for credit losses, rather than as a direct write-down of the fmancial asset.

The Organization adopted ASU 2016-13 effective July 1, 2023. Management evaluated the composition of the Organization's financial assets and determined there is no impact to the consolidated financial statements.

Cash Equivalents
Cash equivalents include money market funds which can be liquidated on a daily basis. 12 COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024
NOTE2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Accounts and Grants Receivables
Accounts and grants receivables arise in the normal course of business. It is the policy of management to review the outstanding accounts and grants receivables at year end, as well as write-offs experienced in the past, and establish an allowance for expected credit losses.

Current expected credit losses are based on historical experience and management's evaluation of outstanding receivables. No allowance for expected credit losses and grants receivables was considered necessary for the year ended June 30, 2024, as management determined all receivables were collectable.

Contribution and Pledge Receivables
Contribution and pledge receivables represent unconditional promises to give and are reported at fair value by discounting the expected future pledge payments at the statement of financial position date. Pledges extending beyond one year are discounted to recognize the present value of the future cash flows. In subsequent years, this discount is recorded as additional contribution revenue in accordance with donor-imposed restrictions, if any. In addition, pledges are recorded net of an allowance.

An allowance for uncollectible contributions receivable is provided based upon management's judgment including such factors as prior giving history, type of contribution, and collection risk. Based on its prior experience with donors and granters, management expects the contributions and grants receivable to be fully collectible. Accordingly, no allowance was considered necessary as ofJune 30, 2024.

Conditional promises to give are recognized when the conditions (e.g., barriers) on which they depend are substantially met.

Resale Shop Inventory
The resale shop inventory consists of items that have been donated by individuals in the community. Because many of the donations are used items, the value of donations is not readily determinable until such items are sold. Sales on donated items are recorded at the point of sale. Valuable donated items, such as jewelry or artwork, with a readily determinable fair market value are recorded at their appraised value or the value based on prices of identical or similar assets in the marketplace.

Property and Equipment
The Organization capitalizes property and equipment at cost, while donations of property and equipment are recorded at their estimated fair values. Such donations are reported as without donor restrictions unless the donor has restricted the donated asset to a specific purpose. Assets donated with explicit restrictions regarding their use and contributions of cash that must be used to acquire property and equipment are reported as with donor restrictions. Absent donor stipulations regarding how long those donated assets must be maintained, the Organization reports expirations of donor restrictions when the donated or acquired assets are placed in service as instructed by the donor. The Organization reclassifies net assets with donor restrictions to net assets without donor restrictions at that time.
13 COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024
NOTE2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Property and Equipment
Property and equipment are depreciated using the straight-line method over the estimated useful asset lives as follows:

Buildings
Leasehold improvements
Furniture and fixtures
Automobile
Software

31.5 years
5 - 15 years
3 - 7 years
4 years
5 years
Maintenance, repairs, and minor renewals are charged to operations as incurred. When assets are retired or otherwise disposed of, the cost and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in income for the period.

Impairment of Real Estate
The Organization reviews its investment in real estate for impairment whenever events and changes in circumstances indicate that the carrying value of such property may not be recoverable. Recoverability is measured by a comparison of the carrying amount of the real estate to the future net undiscounted net cash flows expected to be generated by the property and any estimated proceeds from the eventual disposition of the real estate. If the real estate is considered to be impaired, the impairment to be recognized is measured at the amount by which the carrying amount of real estate exceeds the fair value of such property. There were no impairment losses recognized for the year ended June 30, 2024.

Leases
As Lessee
The Organization determines if an arrangement contains a lease at inception, which is the date on which the terms of the contract are agreed to, and the agreement creates enforceable rights and obligations. A contract contains a lease when (i) explicitly or implicitly identified assets have been deployed in the contract and (ii) the organization obtains substantially all of the economic benefits from the use of that underlying asset and directs how and for what purpose the asset is used during the term of the contract. The Organization also considers whether its service arrangements include the right to control the use of an asset.

The Organization's right-of-use assets represent the right-of-use of the underlying assets for the lease term and the lease liabilities represent the Organization's obligation to make lease payments arising from the leases. The Organization recognizes a right-of-use asset and a lease liability at the lease commencement date. The lease liability is initially measured at the present value of the unpaid lease payments at the lease commencement date.

Key estimates and judgments include how the Organization determines the discount rate, the lease term, and the lease payments. When the discount rate implicit in a lease is not readily determinable, the Organization calculates the lease liability using the risk-free rate. 14 NOTE2.

Leases
As Lessee

COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
The Organization recognizes payments for certain leases as expense when incurred including short-term leases with a lease term of 12 months or less. Lease expense for operating lease payments is recognized on the statement of activities on a straight-line basis over the lease term. These leases are not included as lease liabilities or right-of-use assets on the consolidated statement of financial position.

Future lease payments may include fixed rent escalation clauses or payments that depend on an index (such as the consumer price index), which is initially measured using the index or rate at lease commencement.

Subsequent changes of the index and other periodic market-rate adjustments to base rent are recorded in variable lease expense in the period incurred. Residual value guarantees or payments for terminating the lease are included in the lease payments only when it is probable they will be incurred.

The value of an option to extend or terminate a lease is reflected to the extent it is reasonably certain management will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less are not recorded on the statement of financial position as a right-of-use asset and lease obligation. For lease agreements entered into or modified after the adoption of ASC 842, lease and non-lease components are combined. (See additional disclosures in Note 10)
Finance lease assets (previously referred to as a capital lease before the adoption of ASU 2016-02) are depreciated on a straight-line basis over the lease term and are reported net on the statement of financial position. Interest expense associated with finance leases is recorded based on the incremental borrowing rate. (See additional disclosures in Note 11)
The Organization has elected the practical expedient to account for the lease and non-lease components as a single lease component (e.g., maintenance and operating services). Therefore, the lease payments used to measure the lease liability include all of the fixed considerations in the contract. All variable payments not based on a market rate, or an index are expensed as incurred.

As Lessor
The Organization rents its property located at 660 2nd Street under various month-to-month and noncancellable operating leases. The Organization recognizes operating lease revenue on a straight-line basis over the lease term. Lease receivables are included in revenue on an accrual basis. Prepaid rent from tenants consists of funds received in advance. (See additional disclosures in Note 10) Compensated Absences
Vested and accumulated personal time off (PTO) is recorded as an expense and liability as benefits accrue to employees. For the year ended June 30, 2024, the accrued PTO liability was $228,931 and is included in accrued expenses in the consolidated statement of financial position. 15 COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024
NOTE2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIBS (continued) Revenue Recognition
Revenue from Contracts with Customers
The Organization recognizes revenue in accordance with ASU 2014-09, Revenue from Contracts with Customers (ASC Topic 606). Topic 606 applies to exchange transactions with customers that are bound by contracts or similar arrangements and establishes a performance obligation approach to revenue recognition.

The Organization generally measures revenue based on the amount of consideration the Organization expects to be entitled for the transfer of goods to a customer, then recognizes this revenue when the Organization satisfies its performance obligations.

The Organization evaluates its revenue contracts with customers based on the five-step model under Topic 606:
(1) identify the contract with the customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to separate performance obligations; and (5) recognize revenue when (or as) each performance obligation is satisfied.

Government Grants
The Organization receives funding from government grants and contracts. These grants and contracts provide funding to be used for purposes indicated in the grant agreements. As the government is not receiving a benefit as a result of these transactions, the grants and contracts are considered to be contributions to the Organization.

The grant and contract agreements may also contain spending requirements.

As these stipulations create a barrier that must be achieved, government grants and contracts are considered conditional contributions until such time as the barriers are overcome. Contributions from these grant and contract agreements are therefore recognized as revenue when costs are incurred as required by the agreements.

Until the financial information required by the funding sources is accepted, costs billed for program services under cost reimbursement contracts are subject to review and possible disallowance. In management's opinion, the potential for material disallowances is remote and, therefore, is not a barrier that would prevent the recognition of revenue.

Special Events
Special event revenues received are not recognized until the revenue is earned, which is at the time of the event or when the services are provided, and the Organization does not believe it is required to provide additional goods or services to fulfill its related performance obligation. The recognition of revenue is conditional on the event taking place, as this is the point in time when the performance obligation of hosting the event occurs.

The Organization records special event revenue equal to contribution revenue less the cost of direct benefits to donors which is included in special event revenue on the consolidated statement of activities and changes in net assets.
16 COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 301 2024
NOTE2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Revenue Recognition
Revenue from Contracts with Customers
Other Revenue
Revenue from resale store sales is recognized at a point in time when the transaction occurs. Rental income is recognized in the month earned. Advance receipts of rental income are deferred and classified as liabilities until earned.

Contributions and Support
The Organization recognizes revenue from contributions, including grants, in accordance with ASU 2018-08, Nat-For-Profit Entities (ASC Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made. In accordance with Topic 958, the Organization evaluates whether a transfer of assets is (i) an exchange transaction in which a resource provider is receiving commensurate value in return for the resources transferred or (ii) a contribution.

If the transfer of assets is determined to be an exchange transaction, the Organization applies guidance under Topic 606, discussed above. If the transfer of assets is determined to be a contribution, the Organization evaluates whether the contribution is conditional based upon whether the agreement includes both ( 1) one or more barriers that must be overcome before the Organization is entitled to the assets transferred and promised and (2) a right of return of assets transferred or a right of release of a promiser's obligation to transfer assets.

Contributions, including unconditional promises to give, are recognized as revenues in the period in which they are received. Unconditional promises are recognized at the estimated present value of future cash flows, discounted at a risk adjusted rate. Conditional promises to give are recognized when the conditions are met.

Amortization of the discount is recorded as additional contribution revenue. An allowance for uncollectible contributions receivable is provided based upon management's judgment, including such factors as prior giving history, type of contribution, collection risk, and nature of fund-raising activity.

Contributed revenue may include gifts of cash or promises to give. Contributions and grants are recognized as revenues in tl1e period received and are recorded as net assets without donor restrictions or net assets with donor restrictions, depending on the existence and/or nature of any donor-imposed restrictions. When a restriction expires (that is, when a stipulated time restriction ends, or purpose restriction is accomplished), net assets with donor restrictions are reclassified to net assets without donor restrictions and reported in the statement of activities as net assets released from restrictions.

Conditional contributions and grants are not recognized until they become unconditional, that is, at the time when the conditions are substantially met. A contribution is considered to be a conditional contribution if an agreement includes a barrier that must be overcome and either a right of return of assets or a right of release of a promise to transfer assets exists. Indicators of a barrier include a measurable performance-related barrier or other measurable barriers, a stipulation that limits discretion by the recipient on the conduct of an activity, and stipulations that are related to the purpose of the agreement. 17 COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 301 2024
NOTE2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIBS (continued) Contributed Non.financial Assets
Contributed nonfinancial assets (in-kind) are recorded as support in the statement of activities. Such contributions are reported as support without donor restrictions unless the donor has restricted the donated asset to a specific purpose. The Organization's policy is to use contributed nonfinancial assets for programmatic or other purposes unless the assets have no utility consistent with the Organization's mission. In those instances, the assets would be monetized. (See additional disclosures in Note 12) Contributed Services
The Organization utilizes the services of volunteers throughout the year that perform a variety of tasks that assist the Organization with various programs. This contribution of services by the volunteers is not recognized in the consolidated financial statements unless the services received (a) create or enhance nonfinancial assets or (b) require specialized skills which are provided by individuals possessing those skills and would typically need to be purchased if not provided by donation. Such services do not meet the criteria for recognition as a contribution and are not reflected in the consolidated financial statements.

Functional Expenses
It is the policy of the Organization to ensure all expenses incurred are consistently and appropriately designated to their functional expense categories (program services, management, and fundraising) to allow for an accurate representation of the true program costs of the Organization. Functional expenses are allocated as follows:

Direct Expense
Direct expenses relate to one classification and can be directly charged as incurred.

Shared Direct Expense
Shared direct expenses are those that are incurred in support of program work and can be allocated.

Examples of shared direct expenses include occupancy, information technology, office expenses, insurance, etc.

Indirect Expense
Indirect expenses are only those expenses that are administrative in function.

Allocation Basis - Payroll
The method of allocating costs for payroll is by the use oftime studies. Employees document how time was being spent over a time period to determine, on average, where the employee is spending their time, whether it be program, management or fundraising.

Expense Allocation Process
• Program: Costs that result in the Organization fulfilling its mission. • Management: Costs necessary for the operations of the Organization that are not identifiable with a specific program or fundraising.
• Fundraising: Costs that involve seeking, soliciting, or securing contributions.

This allocation process achieves a complete distribution of expenses to program areas and provides the Organization with an accurate understanding of true program costs. 18 COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024
NOTE2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Income Taxes
The Organization is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. The Organization has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Internal Revenue Code. Income generated from activities unrelated to the Organization's exempt putpose is subject to tax under !RC Section 511. The Organization did not have any unrelated business income for the year ended June 30, 2024.
660 Encinitas, LLC is a single member limited liability company. Under provisions of the Internal Revenue Code, a single member LLC is considered a disregarded entity for income tax purposes. Accordingly, no provision for income taxes appears in the consolidated financial statements.

The Organization follows the provision of uncertain tax positions as addressed in F ASB Accounting Standards Codification. The Organization recognizes accrued interest and penalties associated with uncertain tax positions as part of the income tax provision, when applicable. The Organization believes that it has taken no significant uncertain tax positions for the year ended June 30, 2024. Management believes the Organization is no longer subject to income tax examinations by applicable taxing jurisdictions for the years prior to June 30, 2020.

Advertising
The Organization expenses the cost of advertising as incurred. Advertising expense for the year ended June 30, 2024 was $41,491.

Going Concern Evaluation
Management evaluates whether there are conditions or events that raise substantial doubt about the entity's ability to continue as a going concern for a period of one year from the date the consolidated financial statements are available to be issued.

NOTE3. LIQUIDITY AND AVAILABILITY OF FINANCIAL ASSETS
The following represents the Organization's financial assets as of June 30, 2024:

Cash and cash equivalents
Grants receivable, current
Contributions receivable, current
Total financial assets
Less amounts not available to be used within one year:

Restricted by donor with purpose restrictions
Less restricted contributions receivable
Debt obligations to be met in less than a year
Financial assets available to meet general expenditures $ 4,167,844
846,238
532,846
5,546,928
5,108,830
(760,816)
6,435
over the next twelve months $ ____ 1,192,479 ....., ___ _ 19 COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024
NOTE3. LIQUIDITY AND AVAILABILITY OF FINANCIAL ASSETS (continued) The Organization receives contract payments from federal and non-federal agencies, private grants and contributions. This money is used to meet cash needs for general expenditures. The Organization manages its liquidity following two guiding principles: operating within a prudent range of financial soundness and stability and maintaining adequate liquid assets to fund near-term operating needs. The Organization has a liquidity target to maintain current financial assets less current liabilities at a minimum of 30 days operating expenses.

The Organization operates with a balanced budget and anticipates collecting sufficient revenue to cover general expenditures not covered by donor-restricted resources.

The Organization regularly monitors the availability of resources required to meet its operating needs and other contractual commitments. During the year ended June 30, 2024, the level ofliquidity was close to target.

In the event of an unanticipated liquidity need, the Organization could also draw upon its available line of credit up to $200,000.

NOTE4. CONCENTRATION OF CREDIT RISK
Cash
Financial instruments that potentially subject the Organization to significant concentrations of credit risk consist principally of cash. The Organization maintains its cash in bank deposit accounts that are insured by the Federal Deposit Insurance Corporation (FDIC) up to a limit of $250,000 per depositor. As of June 30, 2024, the Organization exceeded federally insured limits by $3,951,111.

NOTES. GRANTS AND CONTRIBUTIONS RECEIVABLES
Grants and contributions receivables consist of the following as of June 30, 2024:

Contributions receivable $ 1,293,662
366,319
250.481
87,790
49,416
38,545
31,780
21,907
California Office of Emergency Management
City of Carlsbad
County of San Diego
California Victim Compensation Board
Department of Housing and Urban Development
Regional Task Force on Homelessness
Other
Total grants and contributions receivables
Less: discount on long term pledge
Grants and contributions receivables, net
(43,055)
$ 2,096,845 -----------
As of June 30, 2024, grants receivable from 2 grantors accounted for approximately 73% of total grants receivable.
20 COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024
NOTE 5. GRANTS AND CONTRIBUTIONS RECEIVABLES (continued) Contributions receivables consist of the following as of June 30, 2024:

Due in one year or less
Due in one to five years
Less imputed discount
Net contributions receivable
$ 532,846
760,816
1,293,662
(43,055)
$ _____ 1,250,607 .....__
As of June 30, 2024, contributions receivables consisted of multiple donors, including 4 donors accounting for

52. 71 % of total promises to give. Amounts due beyond one year have been discounted at a rate of 3.48%.

NOTE6. PROPERTY AND EQUIPMENT
Property and equipment consist of the following as of June 30, 2024:

Buildings
Leasehold improvements
Furniture and fixtures
Vehicles
Computers and software
Equipment
Gross fixed assets
Less accumulated depreciation
Construction in progress
Land
Property and equipment , net
$ 1,839,037
785,003
186,038
108,075
152,581
12,137
3,082,871
(1,853,338)
193,619
2,139,937
$ 3,563,089 --~====-
Depreciation expense was $100,723 for the year ended June 30, 2024.

NOTE7. ACCOUNTS PAY ABLE AND ACCRUED EXPENSES
Accounts payable and accrued expenses consist of the following as of June 30, 2024:

Accounts payable
Accrued payroll
Accrued vacation
Accrued benefits
Total accounts payable and accrued expenses
21 $ 145,753
169,821
228,931
5,390
$ ___ 54_9_,8_9_5_

COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024
NOTES. LINE OF CREDIT
The Organization has a line-of-credit with U.S. Bank (the "Bank") in the amount of $200,000. Interest calculated on the outstanding principal balance at the Bank's prime rate plus 1.0% (8.50% as of June 30, 2024).

The line-of-credit is collateralized by investment in real estate.

The balance on the line of credit as of June 30, 2024 was $87,764. The line of credit matured December 31, 2024.

NOTE9. NOTES PAYABLE
Notes payable consists of the following as of June 30, 2024:

Note payable to U.S. Bank in the amount of $197,452,
payable in monthly installments of $1,145 including
interest at 4.83% due on October 15, 2025. The note is
collateralized by investment in real estate. $
Note payable to Beach Studio LLC in the amount of
$1,400,000, interest only at 4% payable in monthly
installments of$4,667. The principal balance is due on May 1, 2031. Principal payments not to exceed $70,000 per
calendar year.

Less current portion
Principal payments are due as follows as of June 30, 2024:

Year Ending
June 30.
2025
2026
2027
2028
2029
Thereafter
6,435
147,906
1,181,425
$ __ 1.,_,3_3"""'5,_76_6_
22 $
154,341
1,181,425
1,335,766
(6,435)
1,329,331

COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024
NOTE 10. OPERATING LEASE
As Lessee
The Organization leases retail and office space under various long-term, non-cancelable operating lease agreements expiring through December 31, 2028. Base monthly rental payments range from $3,771 to $13,552.

The lease agreement does not contain any material residual value guarantees.

The Organization determines if an arrangement is or contains a lease at contract inception. The Organization recognizes a right-of-use asset and a lease liability at the lease commencement date. The lease liability is initially measured at the present value of the unpaid lease payments at the lease commencement date. Key estimates and judgments include how the Organization determines the discount rate, the lease term, and the lease payments. When the discount rate implicit in a lease is not readily determinable, the Organization calculates the lease liability using the risk-free rate.

The following summarizes the operating and finance right-of-use assets as of June 30, 2024:

Operating lease, right-of-use assets
Accumulated amortization
$
$
1,693,107
(633,327)
1,059,780
The amounts due on operating lease liabilities are as follow as of June 30, 2024:

Year Ending
June 30,
2025 $
2026
2027
2028
2029
Total lease payments
Less amount representing imputed interest
Present value of lease liability $
Current obligation $
Noncurrent obligation
$
427,805
244,713
223,791
121,532
59,424
1,077,265
(60,272)
1,016,993
399,877
617,116
1,016,993
Operating lease cost was $388,356 for the year ended June 30, 2024 and is included with occupancy expenses in the statement of functional expenses.

Supplemental statement of financial position information related to leases is as follows for the year ended June 30, 2024:

Weighted average remaining lease term - operating lease Weighted average discount rate - operating lease
23 3.29 years

3.50%

COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEJMENTS
For the Year Ended June 30, 2024
NOTE 10. OPERATING LEASE (continued)
As Lessor
As described in Note 2, the Organization rents its property located at 660 2nd Street under various month-tomonth and non-cancellable operating leases. The non-cancellable lease agreements include provisions to renew on a month-to-month basis. Total lease revenue was $94,124 for the year ended June 30, 2024. Certain leases may require the tenants to pay utilities on the rental property. When this happens, the amounts for utilities that the Organization invoices to tenants and pays to third parties are considered variable payments.

NOTE 11. FINANCE LEASE
As discussed in Note 2, the Organization recognizes leases in accordance withASU 2016-02 (Topic 842) Leases.

Under Topic 842, lessees are required to recognize assets and liabilities on the statements of financial position for most leases and provide enhanced disclosures. Leases are classified as either financing or operating.

Effective May 2023, the Organization entered into a lease agreement for office equipment under a noncancelable lease agreement. The lease term expires in April 2028. The Organization used the effective interest rate of 12.09% to calculate the present value oflease payments. The Organization's lease agreements do not contain any material guaranteed residual values or financial covenants.

Property and equipment comprise owned and leased assets as of June 30, 2024:

Gross property and equipment
Owned $
Right-of-use assets
Property and equipment at cost $
Right-of-use assets
Balance as of July 1, 2023 $
Depreciation charge for the year
Balance as of June 30, 2024 $
The Organization's future minimum lease payments are as follows:

Year Ending
June 30,
2W5 $
2026
2027
2028
Total minimum lease payments
Less amount representing interest
Present value of net minimum lease payments $
Current obligation $
Non current obligation
$
24 3,070,734
12,137
3,082,871
11,733
(2,427}
9,306
3,246
3,246

3.246
2,705
12,444
(2,525)
9,919
2,164
7,755
9,919

COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024
NOTEll. FINANCE LEASE (continued)
Amortization expense of$2,427 is included in depreciation expenses on the statement of functional expenses for the year ended June 30, 2024.

NOTE 12. CONTRIBUTED NONFINANCIAL ASSETS
Revenues from contributions of nonfinancial assets recognized within the statement of activities were as follows for the years ended June 30:

Usage in Donor Fair value
Nonfinancial programs/ imposed techniques and
Asset 2024 2023 activities restrictions inputs
Estimate value
per pound based
Social on cost studies
Food $ 917,772 $ 903,356 services None (Level 3)
Estimated fair
Clothing and Resale market value
household items 1,125,165 1,118,143 stores None (Level 3) $ 2,042,937 $ 2,021,499
Unless otherwise noted, contributed nonfinancial assets did not have donor-imposed restrictions. The Organization does not sell contributed nonfinancial assets and utilizes them in program use. Clothing and household items are utilized in the resale shop.

NOTE 13. NET ASSETS
Net assets with donor restrictions consist of the following as of June 30, 2024:

Purpose restricted:

Capital campaign
TH Renovations
Graham Charitable Fund-Rent & Utilities
Country Friends-Credit Repair
Total net assets with donor restrictions
$ 5,103,402
1,620
2,809
1,000
$ __ 5 __ ,1_0_8, __ 83_0_
Net assets released from net assets with donor restrictions are as follows as of June 30, 2024:

Purpose restricted
Purpose restricted - capital campaign
25 $ . 191,420
660,592
$ 852,012 ------

COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024
NOTE 14. TRANSFERS OF ASSETS TO A RECIPIENT ORGANIZATION THAT RAISES OR

HOLDS CONTRIBUTIONS FOR OTHERS
Beneficial Interest in Endowment Funds
The Organization has a beneficial interest in funds held at Rancho Santa Fe Foundation (RSFF). The Organization has not recorded this asset in the accompanying consolidated financial statements. The Organization irrevocably transferred $25,000 to the Rancho Santa Fe Foundation (RSFF) on December 29, 2004 to establish the Community Resource Center Endowment Fund.

The Organization granted variance power to RSFF to carry out the purposes of the fund established by the transfer including but not limited to the power to retain, invest and reinvest the funds in any manner within the "prudent investor" standard and the power to commingle the assets of the established fund with those of other funds for investment purposes.

Further, the RSFF was granted the ability to modify any restriction or condition on the distribution of funds for any specified charitable purpose or to any specified organization if, in the sole discretion of the RSFF Board of Directors, such restriction or condition becomes unnecessary, incapable of fulfillment, or inconsistent with the charitable needs of the community or area served. RSFF's spending policy is to disburse 5% of the value of the fund annually, based on a historical average value of the fund. The calculation is based on the average value of the fund for twelve quarters prior to the date of the distribution. Distributions made are used to further the Organization's mission.

Currently, the value of each fund in the RSFF is determined on December 31st of each year. Administrative costs are charged annually against the Fund in accordance with the then current fee policy identified by the RSFF. Any costs to the RSFF in accepting, transferring or managing property donated to the RSFF for the established fund shall also be paid from the established fund. The Organization did not receive any distributions for the year ended June 30, 2024. The beneficial interest in funds held at Rancho Santa Fe Foundation totaled $90,701 as of June 30, 2024.

NOTE 15. RETIREMENT PLAN
The Organization participates in a SIMPLE IRA savings plan, which is qualified under the Internal Revenue Code and covers substantially all employees. Employees are eligible after they have earned $5,000 during any two preceding years and reasonably expected to earn at $5,000 during the current year. Employees may elect to defer up to $16,000 of their salaries. The Organization matches 3% of the participant's elective deferrals to the Plan. Contribution expense for the year ended June 30, 2024 was $53,882.

NOTE 16. CONTINGENCIES
Grants and Contracts
The Organization receives revenue from government grants and contracts which are subject to audit. No provision has been made for any liabilities that may arise from such audits since the amounts, ifany, cannot be determined. Management believes that any liability which may result from these audits is not significant. 26 NOTE 16.

Litigation

COMMUNITY RESOURCE CENTER AND SUBSIDIARY

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For the Year Ended June 30, 2024
CONTINGENCIES (continued)
In addition to commitments and obligations in the ordinary course of business, the Organization is subject to various claims and potential legal actions or other matters arising out of the normal course of business. When a loss is considered probable and reasonably estimable, the Organization records a liability in the amount of the estimated loss.

However, the likelihood of a loss with respect to a particular contingency is often difficult to predict and determining a meaningful estimate of the loss or a range ofloss may not be practicable based on the information available and the potential effect of future events and decisions by third parties that will determine the ultimate resolution of the contingency. Moreover, it is not uncommon for such matters to be resolved over many years, during which time relevant developments and new information must be reevaluated at least quarterly to determine both the likelihood of potential loss and whether it is possible to reasonably estimate a range of possible loss. When a loss is probable, but a reasonable estimate cannot be made, disclosure of the proceeding is provided.

As discussed above, development of a meaningful estimate of loss or a range of potential loss is complex when the outcome is directly dependent on negotiations with or decisions by third parties, such as regulatory agencies, the court system and other interested parties. Such factors bear directly on whether it is possible to reasonably estimate a range of potential loss and boundaries of high and low estimates. As of June 30, 2024, the Organization has not recorded any probable and reasonably estimable losses due to any potential legal actions.

NOTE 17. PRIOR PERIOD ADJUSTMENT
In June 2024, management determined that an adjustment was required to properly recognize the operating and finance right-of-use assets in accordance with applicable accounting standards. This adjustment resulted in a prior period correction of $58,600. The adjustment has been recorded to reflect the appropriate recognition of these assets, with a corresponding impact on previously reported balances.

NOTE 18. SUBSEQUENT EVENTS
The Organization has evaluated subsequent events through March 26, 2025, the date on which the consolidated financial statements were available to be issued.
27 SUPPLEMENTAL INFORMATION

COMMUNITY RESOURCE CENTER AND SUBSIDIARY

CONSOLIDATING SCHEDULE OF FINANCIAL POSITION
June 30, 2024
Community
Resource 660 Encinitas
Center LLC
Assets
Current Assets
Cash $ 4,142,557 $ 25,287
Grants and contributions receivable 1,336,029
Due from related party 657,516 (70,000)
Inventory 67,026
Prepaid expenses and other assets 38,304 3,034
Total Current Assets 6,241,432 (41,679)
Noncurrent Assets
Contributions receivable, net of discount 760,816
Deposits 31,859
Investment in 660 LLC 862,650
Right-of-use Asset, operating lease,
net of accumulated amortization 1,059,780
Property and equipment,
net of accumulated depreciation 1,422,657 2,140,432
Total Assets $ 10,379,194 $ 2,098,753
Liabilities and Net Assets
Liabilities
Line of credit $ 87,764 $
Accounts payable and accrued expenses 549,895
Due to related party 387,393 200,123
Deferred revenue 251,600
Current portion of note payable 6,435
Operating lease obligation, current portion 402,041
Total Current Liabilities
Noncurrent Liabilities
Client and tenant deposits
Operating lease obligations, noncurrent
Notes payable, net of current portion
Total Liabilities
Net Assets
Without donor restrictions
With donor restrictions
Total Net Assets
Total Liabilities and Net Assets
1,685,128 200,123
(5,771) 10,875
624,871
147,906 1,181,425
2,452,134 1,392,423
2,818,230 706,330
5,108,830
7,927,060 706,330
$ 10,379,194 $ 2,098,753
See independent auditors' report
28 Eliminating
$
(587,516)
(587,516)
(862,650)
$ (1,450,166)
$
(587,516)
(587,516)
(587,516)
(862,650)
(862,650)
$ (1,450,166)
Consolidated
$ 4,167,844
1,336,029
67,026
41,338
5,612,237
760,816
31,859
1,059,780
3,563,089
$ 11,027,781
87,764
549,895
251,600
6,435
402,041
1,297,735
5,104
624,871
1,329,331
3,257,041
2,661,910
5,108,830
7,770,740
$ 11,027,781
Support and Revenue
Contributions
Contributed nonfinancial assets
Government grants
Resale shop sales, net $1,427,802
cost of sales of donated goods
Special events, net direct expenses of $3 I, 158
Rental income, net direct expenses of$116,215
Program services
Investment return
Interest income
Other income
Net assets released from restrictions
Total Support and Revenue
Expenses
Program services
Social Services
Domestic Violence
Resale Store
Supporting services
Management and general
Fundraising
Total Expenses
Change in Net Assets
Net Assets, Beginning
Prior Period Adjustment
Net Assets, Beginning Restated
Net Assets, Ending

COMMUNITY RESOURCE CENTER AND SUBSIDIARY

CONSOLIDATING SCHEDULE OF ACTIVITIES
For the Year ended June 30, 2024
660 Encinitas
Communi!:l'. Resource Center LLC
Without Donor
Restrictions
$ 1,068,062 $
1,097,506
4,053,833
1,125,165
221,740
3,655
5,627
104,177
2,500
852,012
8,534,277
1,896,522
3,627,701
1,024,689
1,751,263
913,681
9,213,856
(679,579)
3,439,209
58,600
3,497,809
$ 2,818,230 $
With Donor Without Donor
Restrictions Total Restrictions
2,933,991 $ 4,002,053 $
1,097,506
4,053,833
1,125,165
221,740
(22,092)
3,655
5,627
104,177
2,500
{852,012)
2,081,979 10,616,256 (22,092)
1,896,522
3,627,701
1,024,689
1,751,263
913,681
9,213,856
2,081,979 1,402,400 (22,092)
3,026,851 6,466,060 728,422
58,600
3,026,851 6,524,660 728,422
5,108,830 $ 7,927,060 s 706,330
See independent auditors' report
29 Eliminations
$
(862,650)
~862,650)
$ ~862,650)
Consolidated
Without Donor With Donor
Restrictions Restrictions Total
$ 1,068,062 $ 2,933,991 $ 4,002,053
1,097,506 1,097,506
4,053,833 4,053,833
1,125,165 1,125,165
221,740 221,740
(22,092) (22,092)
3,655 3,655
5,627 5,627
104,177 104,177
2,500 2,500
852,012 {852,012)
8,512,185 2,081,979 10,594,164
1,896,522 1,896,522
3,627,701 3,627,701
1,024,689 1,024,689
1,751,263 1,751,263
913,681 913,681
9,213,856 9,213,856
(701,671) 2,081,979 1,380,308
3,304,981 3,026,851 6,331,832
58,600 58,600
3,363,581 3,026,851 6,390,432
$ 2,66 I ,910 $ 5,108,830 $ 7,770,740
M J LLER CPA GROUP, P.C. --\~ •H1f11 flt,,,T, ..\Nn ("ON\\ ITINt, r1n,, --

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF

FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS
To the Board of Directors of
Community Resource Center
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Community Resource Center (a nonprofit organization), which comprise the statement of financial position as of June 30, 2024, and the related statements of activities, and cash flows for the year then ended, and the related notes to the fmancial statements, and have issued our report thereon dated June 30, 2024.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered Community Resource Center's internal control over fmancial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the fmancial statements, but not for the purpose of expressing an opinion on the effectiveness of Community Resource Center's internal control.

Accordingly, we do not express an opinion on the effectiveness of Community Resource Center's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether Community Resource Center's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
/\ lrn1hl't Pl dw AmeriC'a.n lnstin11e ofCe1tified Publit Accmmtants .111d thr California Sociel)' of Ce1t ified Public Accountants :: 1, I P,l11ima1 A11p,111 Ro.id Sutll 221, I CJilsbad, C·1hl111111a 920 I I I (-(,()) 683-81,3() Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the organization's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the organization's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Carlsbad, California
March 26, 2025ic
MI LLERC PAGROUP, P.C. --'\N .\llnlTINlt 1'"10 c ON\lllllNl, rlP..\I --

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE

FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE

REQUIRED BY THE UNIFORM GUIDANCE
To the Board of Directors of
Community Resource Center
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited Community Resource Center's compliance with the types of compliance requirements identified as subject to audit in the 0MB Compliance Supplement that could have a direct and material effect on each of Community Resource Center's major federal programs for the year ended June 30, 2024. Community Resource Center's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs.

In our opinion, Community Resource Center complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2024.

Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Pn·nciples, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor's Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of Community Resource Center and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of Community Resource Center's compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to Community Resource Center's federal programs.

Auditors' Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on Community Resource Center's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists.
1' kml'l"r ,,1 th, American Institute oi Certified Public Accountants ,1nd thL California Society of Ce1tified Public Accountants '.: 131 P.tlnm,11 .\11 pPn Rn,lli, Su ill 226 I C11 lsbad. C.1lt1,11111,1 ll2(l I I I I 7NlJ 683 Xti ,() The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about Community Resource Center's compliance with the requirements of each major federal program as a whole.

In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding Community Resource Center's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
• Obtain an understanding of Community Resource Center's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of Community Resource Center's internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the Auditors' Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
fV\ 0,..),...t..A C? A G<t>l..>...J? , '\J . ~ .

Carlsbad, California
March 26, 2025
COM1\,1UNITY RESOURCE CENTER

SCHEDULE OF EXPENDITURES OF FEDERAL AW ARDS
June 30 2024
Assistance Contract Subrccipient
Federal/Pass.throu!lh Grantor and Program Title Listing Number Ex12enditures U.S. Department of Justice
Pass.through from Califomia Govemor's Office of Emerge11cy Services Crime Victim Assistance 16.575 AT 22 03 8628 $
Crime Victim Assistance 16.575 AT 23 04 8628
Crime Victim Assistance 16.575 XH2201 8628
Crime Victim Assistance 16.575 XH23028628
Crime Victim Assistance 16.575 XD 22 01 8628
Crime Victim Assistance 16.575 XD 23 02 8628
Crime Victim Assistance 16.575 UV 22 018628
Crime Victim Assistance 16.575 UV 23 02 8628
Crime Victim Assistance 16.575 XE 2301 8628
Total U.S. Department of Justice
U, S. Department of Health and Human Services
Pass.through from Califomia Govemor's Office of Emergency Services Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services 93.671 DV22148628
Family Violence Prevention and Services/Domestic Violence Shelter and Supponive Services 93.671 DV 2315 8628
Total U.S. Department of Health and Human Services
U.S. Department of Housing and Urban Development
Direct Program
Continuum of Care Program 14.267 CA1598L9D012105
Continuum of Care Program 14.267 CAI 598L9D012206
Continuum of Care Program• DV Bonus 14.267 CAI 793D9D012103 Continuum of Care Program• DV Bonus 14.267 CAI 793D9D012204 Pass-through from City of Carlsbad
Continuum of Care Program 14.267 CA2170L9DOI 2200
Pass•throughfrom City of Encinitas
Community Development Block Grants 14.218 NIA
Community Development Block Grants 14.218 NIA
Total U.S. Department of Housing and Urban Development
U.S. Department of AgricuJture
Pass-through from Ca/i.fomia Department of Social Services State Administrative Matching Grants for the Supplemental Nutrition Assistance Program 10.561 21-7024
Total U.S. Department of Agriculture
Total Expenditures of Federal Awards
See notes to schedule of expenditures of federal awards 34 EX12£nditures Total
$ 139,694
122,995
181,343
167,714
168,055
191,142
148,164
95,447
20,301
$ 1,234,855
96,562
212,594
309,156
104,360
140,307
79,400
341,700
444,839
22,127
22,999
1,155,732
39,026
39,026
$ 2z738,769
NOTE I

COMMUNITY RESOURCE CENTER

NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AW ARDS Year Ended June 30, 2024

BASIS OF PRESENTATION
The accompanying schedule of expenditures offederal awards (the Schedule) includes the federal award activity of Community Resource Center under programs of the federal government for the year ended June 30, 2024.

The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Community Resource Center it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Resource Center.

NOTE2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass through entity identifying numbers are presented where available.

The accounting and reporting policies of the Community Resource Center applied in the presentation of the schedule of expenditures of federal awards (the "Schedule") are set forth below:

Single Audit Reporting Entity
The transactions of 660 Encinitas LLC are not reflected in the Schedule.

NOTE3 INDIRECT COST RATE
Community Resource Center has elected to use the 10% de minimis cost rate as allowed under the Uniform Guidance.
35 COMMUNITY RESOURCE CENTER AND SUBSIDIARY

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Year Ended June 30, 2024
Section I - Summary of Auditors' Results

FINANCIAL STATEMENTS
Types of auditors' report issued:

Internal control over financial reporting:

Significant deficiency(ies) identified?
Material weakness(es) identified?
Noncompliance material to the financial statements noted?

FEDERAL AWARDS
Type of auditors' report issued on compliance for major programs Internal control over major programs:

Significant deficiency(ies) identified?
Material Weakness(es) identified?
Any audit findings disclosed that are required
to be reported in accordance with the Uniform
Guidance, 2 CFR 200.516(a)?
Identification of major programs:

Name of Federal Program or Cluster
Crime Victim Assistance
Continuum of Care Program
Federal Assistance Listing No.

16.575

14.267
Dollar threshold used to distinguish between Type A and Type B programs:

Auditee qualified as a low-risk auditee under
the Uniform Grant Guidance, 2.CFR.200.520?
Section II - Financial Statement Findings
None reported
Section m - Federal Award Findings
None reported
36 Unmodified
None reported
None
None
See Table Below
None Reported
None
No
Opinion
Unmodified
Unmodified
$750,000
No
Form 990 Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Do not enter social security numbers on this form as it may be made public. Oepanmenl o! lhe Treasury internal Revenue saivlce Go to www.irs.gov/Form990 for instructions and the latest Information. 6/30/2024
0MB No. 1545-0047
2023
Open to Public
Inspection
B Check. if applicable: C Name of organization COMMUNITY RESOURCE CENTER 0 Employer Identification number D Address change 1--D_o_in.=.g_bu_s_in_es_s_a_s ----------------.--------1"-----,r""'-=-~ Number and street (or P,O. box if maU is not delivered to street address) Room/su"e D 650 2ND STREET Name change D Initial return City or town State ZIP code
□ Flnal re1um1te1mina1ed ... E_N_C_IN_I_T_A_S _____________ "'"C_A ____ 9_2_O2_4 ____ __ Foreign countnr name Foreign provincelsta1elcounty Foreign postal code D Amended return 11860184 D Application pending F Name and address of principal officer: les? JOHN VAN CLEEF 650 2ND STREET ENCINITAS, CA 92024
I Tax-;,xemptstatus: ~ 501(o)(3)0 501 (c) {Insert no,) D 4947(a)(1 ) or D 527 J Website: CRCNCC.ORG
K Form of organization: ULl Corporation D Trust D Association D Ot!ler M Slate of legal domicile: CA Cl)
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1 Bflefly describe the organization's mission or most significant activities: __ HELP PROVIDE INDIVIDUALS AND FAMILIES __ EXPERIENCING_HUNGER, HOMELESSNE::SS"AND TRAUMA WITH_HEAL ljY . _ ,_ D, STABLE HOUSING AND SAFE ___ ______ _ RELATIONSHIPS. ___ _________ ____ __ _________ ________ ... ___ . _____ ___ ____ _ _ _ __ _________ __ __ ►-- ___ ___ _ ____ _ __ ___ ______ _ _ 2 3
Check this box D 1f the organization discontinued its operati£_ns ore than 25% of its net assets.

Number of voting members of the governing body (Part VI, line i T 3 15 4 5
Number of independent voting members of the governing bot1i( 4 15 Total number of individuals employed 1n calendar year 202 t13, 5 94 6 Total number of volunteers (estimate if necessary) . . . , . , . , . 6 2,949 7a Total unrelated busfness revenue from Part VIII, colum , , . . . 7a O b Net unrelated business taxable Income from Form 990-1, 7b Prior Year Current Year
8 Contributions and grants (Part VIII, line 1 h) . . 8.979, 144 9,377,775 9 Program service revenue (Part VIII, line 2g) . 6,665 3,655 10 Investment income {Part VII I, column (A), Jines . . . . . . . 3,815 108,550 11 Other revenue (Part VIII, column (A), lines 5 1e) . . . . 1,252,711 1,102,930 12 Total revenue-add lines 8 throu h 11 must , line 12 . 10,242,335 10,592,910 13 Grants and similar amounts -,,,,..,.-....,... .. . . . 0 0 14 Benefits paid to or for memb , line 4) . . . . . . . . O 0 15 Salaries, other compensation, IX, column (A), llnes 5-10) , , 4,034.235 3,905,401
16a Professional fundraislng fe ), line 11 e) . . . . , . . 0 b Total fundraising expense ). line 25) ·------------·~-1-~.-~~)f~J-5:J~;j~j/JJ[J~t ~JttJ;,!i;~JiffiJifl 1'7 Other expenses (Part IX, 11a-11d, 11f-24e) . . . . . . . 4,142,904 18 Total expense • ual Part IX, column (A), llne 25) . 7,939,636 9,213,856 19 Revenue less , ___ .... , 18 from llne 12 . 2,302,699 1,379,054 Beginning of Curront Year End of Yoar
8,771 ,760 11 ,027,781

2.439,928 3,257,041
6,331 ,832 7,770,740
a ave examined this rel urn, including accompanying schedules and statements, and to the best of my ~nowledge e. Declaration of preparer (other than officer) is based on an Information of which preparer has any knowledge, I
Sign etu re of .officer Oate Here JOHN VAN CLEEF CEO
Type or print name and tiUe
Print/Type preparers name Preparers signature
Paid
Preparer ALANA TAMARA MILLER
Use Only Firm's name MILLER CPA GROUP. P.C.
f irm's address 450 SOUTH MELROSE DR., VISTA, CA 92081
May the IRS discuss this return with the preparer shown above? See instructions .

For Paperwork Reduction Act Notice, see the separate Instructions.

HTA
Date
Check □ ir
PTIN
3/28/2025 self-employed PO1584147
I Ffrm's EIN IL'- --..y• "!)
I Phone no. 619-323-2864
~Yes 0No
Form 990 (2023)

STATE OF CALIFORNIA

FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0540
Entity Status Letter
Why You Received This Letter
Date: 5/2/2025
ESLID:4694738362
According to our records, the following entity information is true and accurate as of the date of this letter.

Entity ID: 0967931
Entity Name: COMMUNITY RESOURCE CENTER

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. 0 □
0 □
□

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 reviver 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
ftb.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)
Form W-9 Request for Taxpayer Give Form to the
(Rev. October 2016) Identification Number and Certification requester. Do not Dep,111ment of lhe Treasury send to the IRS.
l"ternlll Re~enue Service ► Go to www.irs.gov/FormW9 for instructions and the latest information. 1 Name (as shown on your Income tax re1umJ. Nllme is required on this line; do not leave this l!ne blank

COMMUNITY RESOURCE CENTER
2 Business name/disregarded entity name, If different from above c,-j 3 Check appropriate box for federal tax classiflcatIon of the person whose name is entered on line 1. Check only one of the 4 Exemptions (codes apply only to Q) 0, lollowing seven boxes. certain entitles, not Individuals; see "' Q. Instructions on page 3): c:: □ lndlvIdual/sole proprietor or D C Corporation D S Corporation 0 Partnership D Trust/estate 0 . "' slngle-membel' LLC Exempt payee code (if any) a, C - --- 0. 0 ~'fj □ Limited liability company. Enter the tax class,ficalion (C=C corporation, S=S corporation, P=Partnership) ►---- ... :,
0~ Note: Check the appropriate box In the line above for the tax classification of the single-member owner. Do not check Exemption from FATCA reponIng - II) LLC if the LLC Is class1f1ed as a single-member LLC that is disregarded from the owner unless the owner of the LLC Is ,5 C code (If any) another LLC that IS not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single-member LLC lhul a: 0 !E is disregarded trom the owner should check the appropnate box for the tax classiflcat1on or its owner " 0 Other (see Instructions) ► 501 Cc} (3) Oraani zation (Al]pJ,e5 10 •ccounrs m.J"rammJ 01.11sJd• W,e U,S /

8. 5 Address (number, street, and apt. or suite no.) Seo instructions. Requester's name and address (0pt1onaQ V, Q)
650 2nd Street Q)
if)
6 City. state. and ZIP code
Encinitas, CA 92024
7 List account number(s) here (optional)
-~ -- Taxpayer Identification Number (TIN)
Enter your TIN in 1he appropriate box. Th~ TIN provided mus1. match the name given on line 1 to avoid I Social security number I backup w1thholdlng. For lnd1v1duals, this Is generally your social security number (SSNJ. However, for a resident alien. sole proprietor, or disregarded entily, see ttie instructions for Part I, later. For other entities, It is your employer identification number (EIN). If you do not have a number, see How ro gel a TIN, later.
[ID -DJ -I I I I I
Note: If the account Is in more than one name, see the Instructions for line 1. Also see Whar Name and Number To Give the Requester for guidelines on whose number lo enter.

Employer ldentHlcaUon number
Under penalties
Certification
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 nolifled me that I am no longer subject to backup withholding: and

3. I am a U.S. cillzen or other u _s _ person (defined below): and

4. The FATCA code(s) entered on th is form (if any) indicating that I am exempt from FATCA reporting Is correct.

Certification instructions. You must cross out Item 2 above 1f you have been notified by the IRS that you are currently subject to backup withholding because you have failed 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 (IRA). 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, tater.

Sign
Here Signature of
U.S. petson ►
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 legislation enacted after they were pubhshed, go to www.irs.gov/FormW9.

Purpose of Form
An individual or entity (Form W-9 requester) who is required to fife 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 taKpayer identification number (ATIN). or employer ldentit1catIon 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, bul are no1 limited to, the following. • Form 1099-INT (Interest earned or paid)
Cat. No. 10231X
Date ► If :5 ;;, ·
• Form 1099-DIV (dividends, including those from stocks or mutual funds)
• Form 1099-MISC (various types of Income, prizes, awards, or gross proceeds)
• Form 1099-B (stock or mutual fund safes 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 (including a resident alien), to provide your correct TIN.
ff you do not return Form W-9 to the requester with a TIN, you might be sub1ect to backup withholding. See What Is backup withholding, later.

Form W-9 (Rev 10·2018)
Disconnect
Collective
- C I TY OF SOLANA BEACH -

COMMUNITY GRANT APPLICATION
The City of Solana Beach Community Grant Program 2025 Request for Financial Assistance application MUST BE SUBMITTED by 5:00 PM Thursday, May 29, 2025.

Please submit completed applications via email to [email protected] and copied to [email protected].

If email submission is not possible for an appf icant, 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:

Disconnect Collective Name of Organization:. ____________________________ _ Monica Stapleton [email protected] Contact Person: _______________ Email address: -'-""""----------- 858-525-3152 858-525-3152
Daytime Phone: _____________ Evening Phone: ___________ _ POB 433 Mailing Address: ______________________________ _ Solana Beach CA 92075 City: _____________ State: ________ Zip: _______ _

1. All the documents below are attached to this application:
l!l W-9
l!l Summary of Organization's Budget
l!l Proposed Program Budget
l!l Financial and Tax Statements (see Application Guidelines) l!l 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 D No If yes, please state the fiscal year it was received and for the proposed program was:
2018/2019-2020/202 l-2022/2023-2024/2025
Mental, Recreational and Educational Support 3. Title of FY 2025/26 Proposed Program/Service: --=~=,,.c:..:"'=';:..:.::""'="---------------

4. What is the total amount requested for the FY 2025/26 Proposed Total Program? Includes all estimated costs to conduct proposed activity/program.
$13,950-$18,600
The program and costs associated with supplies, materials, and supplementing recreational programs , is between $13,950-$18,600.

Page 11 ends

Solana Beach City CouncilJune 4, 2025

Solana Beach City Council
June 4, 2025