Bolinas Community Public Utility District

Adopted Budget — Fiscal Year 2026/2027  ·  All Enterprises
This budget was adopted by the Board of Directors at a duly noticed public meeting held on June 17, 2026, following the Proposition 218 Notice of Public Hearing dated April 2026. The figures below reflect the final adopted budget for Fiscal Year 2026/2027. Questions may be directed to Georgia Woods, General Manager: 415-250-7251 | gwoods@bcpud.org

District-Wide Summary — All Enterprises

Bolinas Community Public Utility District  ·  FY 2026/27 adopted
Total revenue
$2,702,231
Total expenditures
$2,702,231
District-wide balance
$0 ✓
Total reserve contributions & debt
$435,613
Line item WaterSewer Septic/DrainageResource Recovery District total
Total revenue$1,923,409$542,197$75,600$161,025$2,702,231
Employee wages & benefits$1,010,992$172,667$23,088$90,639$1,297,386
Maintenance & operations$638,137$224,942$48,317$57,836$969,232
Reserve contributions & debt repayment$274,280$144,588$4,195$12,550$435,613
Total expenditures$1,923,409$542,197$75,600$161,025$2,702,231
Balance $0 ✓$0 ✓ $0 ✓$0 ✓ $0 ✓
All enterprises balance to zero after adopted rate increases are applied. Planned reserve expenditures drawn from existing designated reserves (not included in above revenue/expenditure figures): Water $150,000 · Sewer $63,000 · Septic/Drainage $72,000 · RRP $0 · District total $285,000.

Water Enterprise

Bolinas Community Public Utility District  ·  FY 2026/27 adopted
Total revenue
$1,923,409
Total expenditures
$1,923,409
Balance
$0 ✓
Revenue
Line itemFY 26/27 adopted
Metered sales (41000)$115,553
Base charge / Annual service charge (41100)$1,219,937
Base charge TEP (41101)$32,652
Subtotal service charges$1,368,142
Reserve draw to operations (41700)$0
Current taxes (45100)$401,338
Property tax unsecured (45200)$11,781
SB 2557 charges (45600)$0
Excess ERAF (46000)$45,525
Subtotal taxes$458,644
Interest on reserves (47000)$90,624
Solid waste franchise fee (49000)$5,000
Property rentals (49100)$1,000
Subtotal other income$96,624
Total revenue$1,923,409
Employee Wages & Benefits
Line itemFY 26/27 adopted
Administrative/clerical wages (71001)$296,112
Operators/maintenance wages (71002)$335,238
Subtotal salaries & wages$631,351
Health insurance (72005)$191,551
PERS (72007)$49,269
PERS unfunded liability (72007A)$74,336
Deferred compensation (72002)$20,888
Workers compensation (72003)$9,250
Sick leave conversion / well pay (72008)$9,090
Medicare/social security (72010)$12,154
Dental insurance (72001)$6,973
State unemployment insurance (72011)$1,019
Life insurance (72006)$243
Workclothes (72009)$4,869
Subtotal benefits$379,641
Total wages & benefits$1,010,992
Maintenance & Operations
Line itemFY 26/27 adopted
Roads/rock (73000)$9,537
Plant maintenance (73100)$87,167
Lab supplies/tests (73200)$24,500
Association dues/permit fees (73300)$24,500
County of Marin permit fee (73300)$11,964
Building/grounds maintenance (73400)$16,669
Travel/education (73500)$9,109
Power — 270 Elm (73600)$42,000
Telephone/fax/internet (73700)$10,059
Fuel (73800)$10,087
Uncollectible accounts (73900)$1
Office supplies/IT & software (74000)$33,929
Insurance (74100)$84,822
Director fees (74110)$17,200
Payroll fees (74150)$3,715
Vehicle/mobile equipment maintenance (74200)$8,143
Tools/supplies (74300)$16,024
Legal (74500)$33,913
Bookkeeping (74600)$28,199
Audit (74700)$12,169
Other contract services/emergency repairs (74800)$129,427
Engineering & consulting (74950)$25,000
Total maintenance & operations$638,137
Reserve Contributions & Debt Repayment
Line itemFY 26/27 adopted
Terrace loan repayment$30,400
Loan interest$4,593
WRTP plant filter upgrades repayment$20,000
Booster pump line replacement repayment$80,000
Azolla removal reserve$14,000
Hazardous tree removal reserve$15,000
Automated meter pilot study$16,500
Assessment of WRTP upgrades$20,000
EV vehicle purchase (water share)$10,000
Bolinas Beach Groin — repair & maintenance reserve$5,000
Eucalyptus removal project$20,000
Bike path rehabilitation$23,000
Non-earmarked CIP reserve — general reserve contribution$13,650
General operating reserve (operating surplus)$2,137
Total reserve contributions & debt$274,280
Booster pump repayment is new in FY 2026/27, repaying emergency reserve-funded work from FY 2025/26. Planned reserve expenditures drawn from existing designated reserves (not from revenue): $150,000.
Net balance after rate increases $0 ✓
Adopted rates: Annual service charge $2,186.02/connection (+6.5%)  |  Metered: 5-tier $3.00–$25.00/100cf

Sewer Enterprise

Bolinas Community Public Utility District  ·  FY 2026/27 adopted
Total revenue
$542,197
Total expenditures
$542,197
Balance
$0 ✓
Revenue
Line itemFY 26/27 adopted
Base charge S41100 (155 connections × $2,194.24)$340,107
Base charge TEP S41200 (7 connections × $2,194.24)$15,360
Other sewer income S41600 (commercial surcharge)$3,372
Subtotal service charges$358,839
Reserve draw to operations (S41700)$0
Current taxes (45100)$133,779
Property tax unsecured (45200)$3,927
SB 2557 charges (45600)$0
Excess ERAF (46000)$15,175
Subtotal taxes$152,881
Interest on reserves (47000)$30,208
Subtotal other income$30,208
Total revenue$542,197
Employee Wages & Benefits
Line itemFY 26/27 adopted
Administrative/clerical wages (71001)$43,390
Operators/maintenance wages (71002)$66,429
Subtotal salaries & wages$109,820
Health insurance (72005)$31,287
PERS (72007)$8,130
PERS unfunded liability (72007A)$11,504
Deferred compensation (72002)$3,476
Workers compensation (72003)$1,750
Sick leave conversion / well pay (72008)$1,513
Medicare/social security (72010)$2,940
Dental insurance (72001)$1,151
State unemployment insurance (72011)$163
Workclothes (72009)$896
Life insurance (72006)$37
Subtotal benefits$62,847
Total wages & benefits$172,667
Maintenance & Operations
Line itemFY 26/27 adopted
Roads/rock (73000)$1,432
Plant maintenance (73100)$4,109
Lab supplies/tests (73200)$13,173
Association dues/permit fees (73300)$14,715
County of Marin permit fee (73300)$3,134
Building/grounds maintenance (73400)$30,856
Travel/education (73500)$3,178
Power (73600)$24,439
Telephone/fax/internet (73700)$7,446
Fuel (73800)$1,763
Office supplies/IT & software (74000)$3,800
Insurance (74100)$9,569
Director fees (74110)$2,150
Payroll fees (74150)$464
Vehicle/mobile equipment maintenance (74200)$4,886
Tools/supplies (74300)$18,807
Legal (74500)$10,755
Bookkeeping (74600)$3,525
Audit (74700)$1,432
Other contract services/emergency repairs (74800)$40,309
Engineering & consulting (74950)$25,000
Total maintenance & operations$224,942
Reserve Contributions & Debt Repayment
Line itemFY 26/27 adopted
Installation of monitoring wells (overage replenishment)$5,000
Interim program report — tech order (regulatory mandate)$100,000
Emergency prep work for wharf sewer main$20,000
EV vehicle purchase (sewer share)$6,000
Non-earmarked CIP reserve — general reserve contribution$12,500
General operating reserve (operating surplus)$1,088
Total reserve contributions & debt$144,588
Planned reserve expenditures drawn from existing designated reserves (not from revenue): $63,000.
Net balance after rate increases$0 ✓
Adopted rate: Annual service charge $2,194.24/connection (+8.0%)

Septic / Drainage Enterprise

Bolinas Community Public Utility District  ·  FY 2026/27 adopted
Total revenue
$75,600
Total expenditures
$75,600
Balance
$0 ✓
Revenue
Line itemFY 26/27 adopted
Base charge Z41100 (360 addresses × $210.00)$75,600
Reserve draw to operations (Z41700)$0
Property taxes$0
Interest on reserves$0
Total revenue$75,600
Septic/Drainage receives no property tax allocation and no interest on reserves. It is funded entirely by service charges. The $31,320 reserve draw in FY 2025/26 reflected accumulated reserves being drawn down — this is not continued in FY 2026/27.
Employee Wages & Benefits
Line itemFY 26/27 adopted
Administrative/clerical wages (71001)$6,158
Operators/maintenance wages (71002)$8,092
Subtotal salaries & wages$14,250
Health insurance (72005)$4,346
PERS (72007)$1,139
PERS unfunded liability (72007A)$1,770
Deferred compensation (72002)$482
Workers compensation (72003)$375
Sick leave conversion / well pay (72008)$210
Medicare/social security (72010)$200
Dental insurance (72001)$158
State unemployment insurance (72011)$25
Workclothes (72009)$134
Subtotal benefits$8,838
Total wages & benefits$23,088
Maintenance & Operations
Line itemFY 26/27 adopted
Roads/rock (73000)$6,800
Plant maintenance (73100)$5,000
Permit fees/association dues (73150)$551
Lab supplies/tests (73200)$1,000
Building/grounds maintenance (73400)$373
Power (73600)$3,644
Telephone (73700)$238
Fuel (73800)$3,168
Office supplies/IT & software (74000)$1,450
Insurance (74100)$4,429
Director fees (74110)$1,075
Payroll fees (74150)$154
Vehicle/mobile equipment (74200)$2,233
Tools/supplies (74300)$1,000
Legal (74500)$10,000
Bookkeeping (74600)$1,740
Audit (74700)$712
Other contract services/emergency repairs (74800)$5,000
Engineering & consulting (74950)$1,000
Total maintenance & operations$48,317
Reserve Contributions & Debt Repayment
Line itemFY 26/27 adopted
EV vehicle purchase (S/D share)$4,000
General operating reserve (operating surplus)$195
Total reserve contributions & debt$4,195
Net balance after rate increases$0 ✓
Adopted rate: Annual service charge $210.00/address (+162.5%)

Resource Recovery Program

Bolinas Community Public Utility District  ·  FY 2026/27 adopted  ·  Not subject to Proposition 218
Total revenue
$161,025
Total expenditures
$161,025
Balance
$0 ✓
Revenue
Line itemFY 26/27 adopted
Green waste drop-off R41300 (3,838 yds × $40.00)$153,520
Chipping — R41400$0
Product sales/compost — R41600$0
Prior period revenue — R41700$1
Subtotal service charges$153,521
Current taxes — RRP allocation (45100)$2,500
Contribution from fire departments (49000)$5,000
Interest on reserves (47000)$4
Total revenue$161,025
FY 2026/27 green waste drop-off revenue projected at 3,838 yards based on actual volumes tracked in FY 2025/26. Drop-off rate increased from $30/yard to $40/yard. Chipping and compost product sales are not budgeted as these are vestige revenue accounts.
Employee Wages & Benefits
Line itemFY 26/27 adopted
Administrative/clerical — BCPUD staff allocation (71001)$6,299
Operators/maintenance — BCPUD staff + RRP part-time (71002)$72,389
Subtotal salaries & wages$78,688
Medicare/social security (72010)$5,397
Health insurance (72005)$3,386
Workers compensation (72003)$1,125
State unemployment insurance (72011)$544
PERS (72007)$866
Deferred compensation (72002)$352
Sick leave conversion / well pay (72008)$153
Dental insurance (72001)$122
Life insurance (72006)$5
PERS unfunded liability (72007A)$0
Subtotal benefits$11,951
Total wages & benefits$90,639
RRP has no PERS unfunded liability as part-time program-specific employees do not participate in CalPERS. Two part-time maintenance employees at 24 hrs/wk — one at $30/hr and one at $25/hr. Hours are reduced in FY 2026/27 to offset wage increases.
Maintenance & Operations
Line itemFY 26/27 adopted
Roads/rock (73000)$1,000
Plant/GRINDS general operation of site (73100)$18,000
County of Marin permit fees (73300)$3,238
Building/grounds maintenance (73400)$6,241
Power (73600)$3,644
Telephone/fax/internet (73700)$239
Fuel (73800)$2,000
Office supplies/IT & software (74000)$2,000
Insurance (74100)$4,000
Director fees (74110)$1,075
Payroll fees (74150)$1,154
Vehicle/mobile equipment (74200)$599
Tools/supplies (74300)$2,193
Legal (74500)$0
Bookkeeping (74600)$1,740
Audit (74700)$712
Other contract services/emergency repairs (74800)$10,000
Total maintenance & operations$57,836
Reserve Contributions
Line itemFY 26/27 adopted
General operating reserve (operating surplus)$12,550
Total reserve contributions$12,550
RRP is funded through a voluntary drop-off fee, not a property-based service charge, and is not subject to Proposition 218 notice and protest requirements. The $12,550 surplus is the first reserve contribution in RRP history.
Net balance after fee increase$0 ✓
Adopted rate: Green waste drop-off fee $40.00/yard (+33.3%) — not subject to Proposition 218