HomeMy WebLinkAboutEast Valley Water District - Public Financial ReportHIGHLAND, CALIFORNIA
Popular Annual Financial Report
Fiscal Year Ended June 30, 2021
Transmittal Letter .............................................................3
Core Values ................................................................................3
About the District ......................................................................4
Organizational Structure ........................................................4
District Vision .............................................................................5
District-At-a-Glance ..................................................................5
District Wide Goals & Objectives ........................................6
Capital Improvement Projects .............................................6
Sterling Natural Resource Center ......................................8
Community Involvement .....................................................10
Financial Performance ................................................11
Revenue and Expenses ........................................................11
Revenue by Sources .............................................................12
Breakdown of Expenses .....................................................13
Outstanding Long-Term Debt ............................................14
Comparative Net Position ...................................................15
Chairman of the Board
PHILLIP R. GOODRICH
Vice Chairman
JAMES MORALES, JR.
Governing Board Member
CHRIS CARRILLO
contentsTABLE OF
GOVERNING BOARD OF DIRECTORS
General Manager/CEO
JOHN MURA
Director ofAdministrative Services
KERRIE BRYAN
District Clerk
JUSTINE HENDRICKSEN
Director of Strategic Services
KELLY MALLOY
DISTRICT MANAGEMENT
Government Finance Officers Association
Award for Outstanding Achievement in Popular Annual Financial Reporting
Presented to
East Valley Water District
California
For its Annual Financial Report for the Fiscal Year Ended
June 30, 2020
Executive Director/CEO
The Government Finance Officers Association of the United Stated and Canada (GFOA) has given an Award for Outstanding Achievement in
Popular Annual Financial Reporting to East Valley Water District, California for its Popular Annual Financial Report (PAFR) for the fiscal year ended June 30, 2020.
In order to receive this award, a government unit must publish a Popular Annual Financial Report, whose contents conform to program standards of
creativity, presentation, understandability, and reader appeal.
We believe our current PAFR continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another Award. We also welcome and encourage feedback from District ratepayers to help make this publication more useful and/or informative.
Popular Annual Financial Reporting Award
POPULAR ANNUAL FINANCIAL REPORT2
Operations Manager
PATRICK MILROY
Director of Engineering & Operations
JEFF NOELTE, PHD, PE
Chief Financial Officer
BRIAN TOMPKINS
Water Reclamation Manager
ROCKY WELBORN
Governing Board Member
RONALD L. COATS
Governing Board Member
DAVID E. SMITH
To Our Ratepayers
We are pleased to present East Valley Water District’s (District) Popular Annual Financial Report (PAFR) for the fiscal
year ending June 30, 2021. This report summarizes financial information appearing in the 2021 Annual Report and was
created to provide valuable information related to District finances and the Five-Year Capital Improvement Program, that support the expansion and improvement of our community’s distribution system.
The PAFR is unaudited; however, the financial data presented in the PAFR is developed based on the audited Annual Report, which is consistent with Generally Accepted Accounting Principles. This document can also be reviewed on
the District’s website at eastvalley.org/PAFR2021.
For more detailed information, the District’s 2021 Annual Report is available for interested individuals at the District Headquarters, 31111 Greenspot Road, Highland, California 92346. It can also be viewed on the District’s website, along with other key financial documents, at eastvalley.org/2021AnnualReport.
Questions, comments, and feedback regarding this report are encouraged. Please do not hesitate to contact Brian
Tompkins, Chief Financial Officer, at finance@eastvalley.org or (909) 381-6463.
On behalf of the District, thank you for the opportunity to serve you.
Respectfully submitted,
John MuraGeneral Manager/CEO
TRANSMITTAL LETTER
& Community
Core Values
LEADERSHIP
Motivating a group of people to act towards achieving a common goal or destination.
PARTNERSHIP
Developing relationships between a wide range of groups and individuals
through collaboration and
shared responsibility.
STEWARDSHIP
Embracing the responsibility of enhancing and protecting resources considered worth
caring for and preserving.
EAST VALLEY WATER DISTRICT 3
POPULAR ANNUAL FINANCIAL REPORT4
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HIGHLAND
SAN BERNARDINO
District Service Area
SEVEN OAKS DAM
N
The District was formed through a local election of mostly citrus grove operators, to have water service provided by
a public agency. East Valley Water District is located in the foothills of the San Bernardino Mountains, 65 miles east of Los Angeles in the County of San Bernardino.
ABOUT THE DISTRICT
Presented to the right is
an overview of East Valley Water District’s organizational structure*. The District employs 66 full-time positions.
ORGANIZATIONAL STRUCTURE
FTE: 3
EO: 5
FTE:3
FTE:5FTE:3
FTE: 1
FTE: 3 FTE: 15
FTE: 7 FTE: 4
FTE: 2 FTE: 2
FTE: 2 FTE: 1
FTE: 2
FTE: 1
GOVERNING
BOARD
RATEPAYERS
GENERAL
MANAGER/CEO
DIRECTOR OF
ENGINEERING & OPERATIONS
LEGAL
COUNSEL
CHIEF FINANCIAL
OFFICER
GENERAL
ADMINISTRATION
HUMAN
RESOURCES
DIRECTOR OF
STRATEGIC SERVICES
DIRECTOR OFADMINISTRATIVE
SERVICES
PUBLIC AFFAIRS
ENGINEERING
OPERATIONS
METER
SERVICES
WATER
MAINTENANCE
WATERPRODUCTION WASTEWATERMAINTENANCE
WATER
TREATMENT
FACILITIES
MAINTENANCE
WATER QUALITY FLEETMAINTENANCE
INFORMATIONTECHNOLOGY
FINANCE
FTE:6
CONSERVATION
CUSTOMERSERVICE
Program
FTE: Full Time EmployeesEO: Elected Ocials
Person/Position
LEGEND
*The organizational chart reflects the District during the timeframe reflected in this document.
EAST VALLEY WATER DISTRICT 5
En ance and Pre ervethe ualit of Life
FOR OUR COMMUNITY THROUGH INNOVATIVE LEADERSHIP
World Cla &
Public ervice
DISTRICT VISION
East Valley Water District provides water and wastewater services to residents within a 30.1 square mile
area. This includes more than 103,000 people in the cities of Highland and San Bernardino, portions of the unincorporated County of San Bernardino, the San Manuel Band of Mission Indians, and Patton State Hospital.
DISTRICT AT-A-GLANCE
103,000
population served
Miles ofsewer videoMonitoring
263
water leaksrepaired
1,577
linear feet ofnew watermain installed
square mile service area
30.1
miles ofsewer cleaned
300
3,400SAMPLES COLLECTED
47415,000,000
Average Gallons OFwater produced/day
28,977,000gallons of water storage
enough to fill 44 olympic-sized swimming pools
MILES OFWATER MAINS 220 MILES OFSEWER MAINS
hydrants flushed646hydrants repaired orreplaced & Painted
activegroundwaterwells
4,891MANUAL AND16,016AMI AUTOMATIC METERSREAD MONTHLY
6,000,000
average gallons ofsewer conveyed daily
127
LOW WATER USEPLANT SPECIES INDISTRICT GARDEN
60+
POPULAR ANNUAL FINANCIAL REPORT6
As part of the annual budget process, District wide goals are established by the Governing Board to identify priority
programs and projects. More specific goals were established for each program consistent with District wide goals.
DISTRICT WIDE GOALS & OBJECTIVES
1 Optimize Infrastructure 2 Financial Stability with Full Understanding of Operational Complexities
3 Protect
Organizational
Investments 4 Maximize the
District’s Position 5 Have Others See the District as a Premier Agency
Final Phase of AMI Meter UpgradesInstalled 4,891 Advanced Metering Infrastructure meters to automate the collection of consumption information. Over 20,000 meters were
upgraded throughout the community.
Date Completed: March 2021 Project Cost: $1,921,604
Project Benefits: Enhances service and allows customers to monitor
consumption in near ‘real time’, receive leak alerts, and more.
Elm Street Water Main Relocation
Coordinated with the City of Highland to relocate an existing 4-inch water main pipeline that conflicted with a city project and upgraded it with an 8-inch pipeline.
Date Completed: April 2021 Project Cost: $418,049
Project Benefits: Increased fire flow capability for customers in this area. Addressed a need identified in the District’s Water Master Plan.
The District achieved a number of different accomplishments during Fiscal Year 2020-21. As a results-oriented
organization, each program has clearly defined goals and objectives. During this period, there were five priority projects that contributed to supporting not only the District wide goals, but also the District Vision. These projects are included in the Five-Year Capital Improvement Program.
Each year as part of the budget process, the District’s program managers and supervisors compile and submit a list of capital outlay requests for consideration. Staff reviews and prioritizes the list of equipment based on a needs
assessment and the amount of funding available. Proposed Capital Improvement Projects for the budgeted fiscal year were submitted by the Engineering, Operations and Maintenance Programs in accordance with the anticipated needs of the District as outlined in the 2019 Sewer System Master Plan and 2019 Water System Master Plan.
CAPITAL IMPROVEMENT PROJECTS
EAST VALLEY WATER DISTRICT 7
Plant 129 Storage Tank MixersInstalled tank mixers in the reservoir at Plant 129 to keep the water
circulating and reduce potential for Total Trihalomethanes (TTHM).
Date Completed: September 2020 Project Cost: $25,645
Project Benefits: Maintain the quality and safety of water provided to
the community.
Barton Street Water Main ReplacementCompleted land survey necessary for new main alignment and replaced approximately 1,000 lineal feet of 4-inch steel water main with 6-inch
ductile iron pipe; and installed 18 new water services and two new fire
hydrants.
Date Completed: April 2021 Project Cost: $144,019
Project Benefits: Allows the District to continue meeting the
community’s water needs and minimize future leaks.
Plant 134 Process Improvements
Evaluated the necessary process for sludge removal to enhance the surface water treatment process; completed the Phase 1 Engineering Analysis in preparation for the addition of a Granular Activated Carbon system to the treatment process.
Date Completed: September 2020 Project Cost: $357,448
Project Benefits: Once completed, it will remove organics and mitigate the occurrence of high Total Trihalomethanes (TTHM) levels to
help maintain the quality and safety of water provided to the community.
POPULAR ANNUAL FINANCIAL REPORT8
In 2018, East Valley Water District broke ground on the Sterling Natural Resource Center (SNRC) to provide a sustainable
new water supply for the region. Since then, the site has transformed into a facility with structures, technology, and pipelines that will be used to recycle wastewater and replenish the local groundwater aquifer. October marked the three-year construction milestone of the project and the District anticipates operations to begin in 2022. Included in the project, an Administrative Center will house new customer service offices, a special community events area, and demonstration garden.
PROGRESSING TOWARD THE FINISH LINE
Construction of the Sterling Natural Resource Center has required a complex series of regulatory approvals, technical design, and world-class construction working together as a team. Members of Team Sterling are preparing for the final year of construction, testing, and celebrating full operation.
CONSTRUCTION MILESTONES
2.5 Miles
if laid end to end
MILE1
MILE2
12,804 Feet
design drawings on 24” x 36” sheets of paper
Construction is n
e
a
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l
y
complete. The nex
t
p
h
a
s
e
is facility testing
f
o
l
l
o
w
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d
by the SNRC beco
m
i
n
g
fully operational
.
8 structures
have been completed8,627
elephants
18,744cubic yardsof concrete
weighing75,913,512pounds
=
95% CompletE
STEP 1: CONSTRUCTION
5% REMAINING
STEP 2:TESTING STEP 3:OPERATIONS
Sterling Natural Resource Center
The SNRC will provide benefits beyond replenishing our groundwater aquifer.
PROJECT BENEFITS Picnic area, demonstration garden, walking
paths, workshop space, and special events area.
Water treated at the SNRC will recharge the local Bunker Hill Groundwater Basin.
Hands-on training and career experiences in wastewater treatment available to students and residents.
Improvements to the surrounding area include
street paving, water lines, sidewalks, and more.
EAST VALLEY WATER DISTRICT 9
GOVERNOR GAVIN NEWSOM
The SNRC is Funded in Part By:
Cap and TradeDollars at Work
*Funding for this Sterling Natural Resource Center project has been provided in full or in part by the Proposition 1 - the Water Quality, Supply, and Infrastructure Improvement Act of 2014 and the Clean Water State Revolving Fund through an agreement with the State Water Resources Control Board. California’s Clean Water State Revolving Fund is capitalized through a variety of funding sources, including grants from the United States Environmental Protection Agency and state bond proceeds.
The Urban Greening Program is part of California Climate Investments, a statewide program that puts billions of cap-and-trade dollars to work reducing greenhouse gas emissions, strengthening the economy and improving public health and the environment—particularly in disadvantaged communities. The cap-and-trade program also creates a financial incentive for industries to invest in clean technologies and develop innovative ways to reduce pollution. California Climate Investment projects include affordable housing, renewable energy, public transportation, zero-emission vehicles, environmental restoration, more sustainable agriculture, recycling and much more. At least 35 percent of these investments are made in disadvantaged and low-income communities. For more information, visit www.caclimateinvestments.ca.gov.
A NEW PLACE TO GATHER
In addition to creating a sustainable source of water for the region, the SNRC provides over 204,000 square feet of new
outdoor space. The demonstration garden has not only been created using water efficient, lush and colorful plants but it has been designed to:
• Build a space for the community to gather
• Provide beautiful examples of water efficient landscaping
• Deter wildlife from impacting the local airport
• Benefit the environment by supporting carbon sequestration
Trees Help Reduc
e
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h
e
A
m
o
u
n
t
o
f
Carbon Dioxide in
t
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e
A
t
m
o
s
p
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e
r
e
PREVENTING UNWANTED GROUND AND SKY WILDLIFE
The SNRC has a unique mission to create a beautiful community space without inviting feathered friends. In order to protect the safety of aircraft flying into and
out of the San Bernardino International Airport, the site has creatively incorporated
some landscaping features that are less welcoming to wildlife.
For example, the grass that has been selected for the amphitheater has an unpleasant taste for geese, which discourages them from gathering around. Staff will also be specially trained to discourage wildlife from calling the SNRC home.
All plants, trees,
and grass installed
at the SNRC will have low water use.
• 15 Different Tree Species Will be Planted at the SNRC
• Over 20,000 Plants and Trees Will be Part of the Garden
DID YOU KNOW?
Watch Now
Learn more about the SNRC and watch construction progress at eastvalley.org/snrc.
POPULAR ANNUAL FINANCIAL REPORT10
The COVID-19 pandemic temporarily changed the way East Valley Water District interacted with the community, but not the
essence of public service. The District maintained its commitment to serving the community, even if it was at a distance.
SERVING THE COMMUNITY
East Valley Water District is proud to support local non-profit organizations
with fulfilling their mission of serving the community through its Surplus Vehicle Donation Program. This program provides fully functional vehicles to organizations that provide valuable services to the community. This fiscal year, the District donated vehicles to The Can Man, a handyman service that assists veterans and seniors with home repairs and cleaning; the
Yucaipa Animal Placement Society (YAPS), a local no-kill animal shelter; and the Highland Senior Center.
Hope on Wheels
The COVID-19 pandemic encouraged everyone to practice social distancing to protect the health and safety of the community. Students adapted to this new reality by attending and completing their schooling virtually. East Valley Water
District donated commemorative t-shirts to Jefferson Hunt
Elementary students graduating to middle school. To inspire students to stay engaged with their education, the District also donated a new mountain bike and helmet for the school’s attendance contest. One lucky student won the new bike in
recognition of their achievement.
CELEBRATING AND INSPIRING
TOMORROW’S LEADERS
While there is always a need for food supplies, the pandemic elevated
the demand for meals within our community. East Valley Water District partnered with the San Bernardino City Mission, a local non-profit that assists residents in need, to conduct a food drive. Through the combined effort and generosity of staff and public, over 470 items were donated. Each food donation was included in a meal box and cash donations served
to purchase additional items.
Canned Food Drive
EAST VALLEY WATER DISTRICT 11
Revenue &
Providing safe drinking water to over 103,000 residents every day is the District’s top priority and also one of its most
significant expenses. The graphs below represent the District’s combined revenue and expenses for FY 2020-21. For
comparison purposes, FY 2018-19 and FY 2019-20 revenue and expenses have also been included.
Please refer to the District’s 2021 Annual Report for a comprehensive breakdown of expenses.
FINANCIAL PERFORMANCE
Expenses
East Valley Water District utilizes revenue to fund daily operations, scheduled capital improvements and replacements, and principal and interest for debt financed construction projects. Remaining revenue is invested back into capital improvement projects to help maintain and improve the system's reliability so that East Valley Water District may continue taking steps to support the Vision Statement of providing world-class public service.
Revenue also provides funding for conservation and rebate programs, which empowers customers to be efficient water users and encourages water savings indoors and out. Excess net revenue after covering expenses and payments is added to reserves for capital replacements and unforeseen emergency expenses.
HOW IS REVENUE MANAGED?
Revenue Expenses
-GrantsNon-OperatingOperating
$37.58Million
$37.83Million
Expense
Contributions Non-Operating
FY 2019-20 FY 2018-19FY 2019-20FY 2020-21
$50.42Million
FY 2018-19
$41.50Million
$43.33Million
Revnue
Operating
$39.12Million
FY 2020-21
The District uses revenue to fund day-to-day operations.
East Valley Water District receives 99 percent of its revenue from user rates and fees; the District receives no funding from property or sales taxes. Rates and fees are reviewed on 3 to 5 year cycles and are adjusted as necessary to meet the costs of providing services to customers.
REVENUE BY SOURCES
Note: The District’s water sales and meter charge revenue is expected to decrease through FY 2021-22. Due to rate increases, residents tend to reduce their water usage.
Additional information regarding the approved rates can be found at eastvalley.org/rates.
Meter charges are fixed monthly charges assessed to customers based on the size of the service connection to their property.
Wastewater collection charges are 1) fixed monthly charges for single family residences, and 2) a combination of fixed and volumetric charges for commercial and multi-family customers.
Wastewater treatment rates are established by, and revenue remitted to, the City of San Bernardino Municipal Water Department, which is currently contracted to treat all wastewater generated by District customers.
Other charges are assessed according to an adopted fee schedule, but are only charged to users who request, or require, use of District resources beyond the scope of delivering normal water and wastewater services.
Water sales are based on the volume of water used by a customer during the monthly billing period.
POPULAR ANNUAL FINANCIAL REPORT12
FY 2020-21RATEREVENUE
46%
Water Sales22%
Meter Charges
11%
WastewaterCollection
20%
WastewaterTreatment
1%Other Charges
Revenue History & Forecast (in millions)
25.5 26.6 26.9 27.5
13.8 13.2 13.3 14.3 15.3
10
15
20
25
30
FY 18-19
Actual
FY 19-20
Actual
FY 20-21
Actual
FY 21-22
Projected
FY 22-23
Projected
Water Operating Revenue
Wastewater Operating Revenue
28.9
EAST VALLEY WATER DISTRICT 13
BREAKDOWN OF EXPENSES
Expenses are the cost of providing water to meet customer demand and collecting and treating wastewater
from customer residences or places of business. East Valley Water District strives to provide safe and reliable water delivery services. Despite the severity of the current drought, the District has put forth significant effort to overcome the challenges of maintaining a fiscally sustainable and operationally dependable organization.
EXPLANATION OF EXPENSES
• Source of Supply - Expenses related to the extraction of groundwater, and for procuring water
from the Santa Ana River or State Water Project when supply is available.
• Pumping - Expenses related to moving water throughout the District’s water distribution system.
• Water Treatment - Expenses related to the treatment of water.
• Transmission and Distribution - Expenses for
transmitting water to treatment plants and storage reservoirs for distribution to commercial and residential customers.
• Customer Accounts - Expenses related to
the service of customer accounts including, postage, telephone, printing and publishing, and billing services.
• Wastewater Treatment - Expenses related to the contracted service currently provided by the City of
San Bernardino Municipal Water Department.
• Wastewater Collection - Expenses for the
operation and maintenance of the District’s system
of wastewater collection pipelines.
• Administrative and General - Expenses related
to the administration of District operations. For
example, employee compensation, benefits, conservation rebates, office supplies, banking services, materials and supplies, utilities, fuel, permits, insurance claims, legal services, and printing and publishing.
• Depreciation - Expenses related to the use of
capital assets over time.
• Other Expenses - Expenses not related to the District’s current cost of utility service delivery.
Expenses
Source of Supply
Pumping
Water Treatment
Transmission
Customer Accounts
Wastewater Treatment
Depreciation
Interest Expense
Wastewater Collection
Administrative and Generaland Distribution
9 3 2 164
2 8 22 27 7
This graphic identifies how every dollar spentis allocated to cover expenses (in cents).
POPULAR ANNUAL FINANCIAL REPORT14
Much like how a mortgage is financed to spread costs over 30 years, East Valley Water District has incurred debt
to fund large capital projects. The District has adopted a Debt Management Policy to clearly state that long-term borrowing is only to be used for Capital Improvement Projects that cannot be funded from current revenues.
Similar to an individual’s credit score, public agencies have a bond rating used by investors to determine risk. The District has a bond rating of AA- by both the Fitch and the Standard and Poor’s rating services. This is considered a high quality investment grade.
OUTSTANDING LONG-TERM DEBT
US Bank Loan - Issued for the purchase and installation of energy conservation equipment at several of the District’s water production facilities.
Sterling Natural Resource Center Loan - Funded thedesign and construction ofthe District’s water recyclingfacility that will capture and treat District wastewater flows. Recycled water will be recharged to the Bunker Hill Groundwater basin.
2020A Bonds - Issued to refund outstanding 2010 revenue bonds and save $380,000 annually on interest. The 2010 bonds were issued to finance pipeline and other infrastructure projects.
2020B Bonds - Issued to refund outstanding 2013 revenue bonds, which were issued to finance the construction of a new administration and operations headquarters.
State Department of Water Resources Loans - Funded the improvement and expansion of the District’s surface water treatment plant.
SBVMWD Loans - Agreement with the San Bernardino Valley Municipal Water District for the construction, financing, and maintenance of a City Creek Turnout and Plant 134 Hydroelectric Station. The station provides the District with direct access to State Project Water, to be used for the surface water treatment plant.
East Valley Water District’s long-term debt consists of bonds,
loans and installment purchases.
EXPLANATIONOF DEBT (IN MILLIONS)
$126.4Sterling Natural Resource Center
$1.3US Bank Loan
$16.92020A Bonds
$13.62020B Bonds
$2.1SBVMWD Loan
$6.0State Dept. of Water Resource
$39.5
$10.2
$0.3
$222
$4.1
$40.1
$8.5
$0.3
$290.1
$4.6
Current Assets
Restricted Assets
Other Assets
Capital Assets
Deferred Outflows
Current Liabilities
Non-Current Liabilities
Net Position
Deferred Inflows
$18.5
$121
$135.9
$0.7
$20
$181.9
$140.1
$1.6
EAST VALLEY WATER DISTRICT 15
TWO-YEAR COMPARATIVE NET POSITION (IN MILLIONS)
As an infrastructure based organization, the District directs significant resources in capital investments to maintain and
improve its water and wastewater system. Comparative net position offers perspective of the District’s assets, liabilities, and equity. The information presented below applies to fiscal years ended June 30, 2021 and 2020.
EXPLANATION OF ASSETS EXPLANATION OF LIABILITIES AND EQUITY (NET POSITION)Current Assets - Cash and cash equivalents, customer utility receivables, inventory, prepaid expenses, and other
liquid assets that can be readily converted to cash.
Restricted Assets - Cash equivalents, grants and bonds restricted for a specific purpose and therefore not readily available to use.
Other Assets - Special assessments receivable from certain
property owners for system improvements that benefit only their properties.
Capital Assets - Any land, building, equipment, vehicles, inventory, treatment plants, pipeline, and water distribution systems owned by the District.
Deferred Outflow of Resources - Use of net assets attributed to future reporting periods, such as prepaid items and deferred charges.
Current Liabilities - Present financial obligations including, payments to vendors, payroll, and employee benefits.
Non-Current Liabilities - Long-term financial obligations including payments for loans, bonds, and employee retirement benefits.
Deferred Inflow of Resources - Receipt of net assets attributed to future reporting periods, such as deferred revenue and advance collections.
Equity (Net Position) - Represents the excess of assets over liabilities.
Current Liabilities - Present financial obligations including, payments to vendors, payroll, and employee benefits.
Non-Current Liabilities - Long-term financial obligations including payments for loans, bonds, and employee retirement benefits.
Deferred Inflow of Resources - Receipt of net assets attributed to future reporting periods, such as deferred revenue and advance collections.
Equity (Net Position) - Represents the excess of assets over liabilities.
2021 Total Assets: $343.6 Million
2020 Total Assets: $276.1 Million
2020 Liabilities & Equity: $276.1 Million
2021 Liabilities & Equity: $343.6 Million
Current Assets - Cash and cash equivalents, customer utility receivables, inventory, prepaid expenses, and other
liquid assets that can be readily converted to cash.
Restricted Assets - Cash equivalents, grants and bonds restricted for a specific purpose and therefore not readily available to use.
Other Assets - Special assessments receivable from certain
property owners for system improvements that benefit only their properties.
Capital Assets - Any land, building, equipment, vehicles, inventory, treatment plants, pipeline, and water distribution systems owned by the District.
Deferred Outflow of Resources - Use of net assets attributed to future reporting periods, such as prepaid items and deferred charges.
Safe Reliable Water & Wastewater Service Provider
East Valley Water District was formed in 1954 and provides water and wastewater services to over 103,000 residents
within the cities of Highland and San Bernardino, and
portions of San Bernardino County. EVWD operates under the direction of a 5-member elected Board.
Office Hours
Monday – Thursday 8:00am – 5:00pm
2nd and 4th Tuesday 9:00am – 5:00pm Friday 7:30am – 4:30pm
Customer Service & After-Hours
Emergency Service
(909) 889-9501
District Headquarters31111 Greenspot Road
Highland, California 92346
(909) 889-9501 eastvalley.org
District Board MeetingsSecond and Fourth Wednesday of Each Month at 5:30pmDistrict Headquarters Board Room31111 Greenspot RoadHighland, CA 92346
Virtual Board Meetings (Temporary COVID-19 Measure)Second and Fourth WednesdayTo attend online or telephonically visit eastvalley.org/boardmeetings for details and login information.
@eastvalleywater
31111 Greenspot RoadHighland, California 92346
DISTRICT HEADQUARTERS