06.17.2024 - Michelle Johnson Attachment 2
InvestigativeReport on
Development of a State VeteransCemetery
at
GYPSUM CANYON
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Ownership
Transfers from Orange County to Orange County Cemetery District
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OCCD Preliminary Business Plan and Funding Sources
Sources and Uses for Phase 1a and 1b
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Ownership
1
Gypsum Canyon was considered for development in 1989-1991 by the Orange County Board of Supervisors for an
expanded site for the Orange County Jail. Despite not owning the land, the BOS spent $7.5 million to study Gypsum
Canyon, twice approved it for a jail site and considered a half cent sales tax measure to fund it. Resident opposition
in Yorba Linda and Anaheim Hills coupled with cost estimates of $1 Billion and an economic downturn ultimately
defeated the site from consideration.
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Transfersfrom Orange County to Orange County Cemetery District
2
VALOR is Veterans Alliance of Orange County. Nick Berardino, President of VALOR, spoke at this BOS meeting in support of the
transfer to OCCD for a veterans cemetery outside of Irvine. Mr. Berardino also ran the VALOR Issues Committee which received
$800,000 from Heritage Fields, owned by Five Point Communities, to promote approval of Measure B in Irvine. Measure B was
an Irvine City Referendum proposed to swap the existing ARDA site (inclusive of new entitlement rights to build over 812,000
s.f. of office, commercial and industrial space) for a new site Communities) . On
June 5, 2018, Measure B was overwhelmingly defeated 63% to 37% and 91% of the precincts voting No on B.
with Supervisor Spitzer occurred within two weeks after the defeat of Measure B. On July 10, 2018, the Irvine City Council voted
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3
emetery Districts California Association of Public Cemeteries
4
OCCD cannot operate mortuaries, conduct funeral services and related activities, build, or operate crematoriums,
construct mausoleums, or sell caskets, markers, or benches. Their income is generated primarily from the sale of
casket plots and niche spaces, sale of basic metal urns as needed, flower vases and required outer burial
containers.
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OCCD Preliminary Business Plan and Funding Sources
5
The Press- was impossible to predict, expert
Downey.
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6
Board discussions regarding a special county wide property tax assessment occurred on Dec. 3, 2019, Jan. 7,
2020, Nov 3, 2020, and summarized in a memo from GM Deutsch dated Feb 24, 2021, where they considered
hto poll the electorate to see how much support the District would receive for the tax and also
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7
Sources and Uses for Phase 1a and 1b
7
Note: The numbers utilized in the Business Plan dated October 5, 2021, were the same as presented in GM
Deutsch memo dated Sept 28, 2021
8
25-year term at 4% interest, paid annually beginning in 2024-2025.
9
This amount is used to fund operating expenses in 2022-2024 at $4 million per annum. Any excess revenue will
be placed into the reserve fund. Transfers back into the Endowment Income Fund begins in 2034-2035.
10
-need Trust Special Revenue Fund is
established to account for monies collected in advance of services. Accordingly, the resources in the fund are
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OCCD is reliant upon their allocation of property tax revenue from the County to operate. Approximately 1/3 of
their revenue is from property tax allocation as stated in their FY2019 audit.
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EXHIBIT D
Gypsum Canyon is located at the intersection of the 91/241 Freeways and abuts the Chino Hills State
Park (outlined in green).
Major fires that occurred in Gypsum Canyon include:
1.October 2017, Canyon2Fire, a road flare caused a fire that burned 9200 acres, destroyed 25
homes and damaged 55 structures.
2.March 2007, an arsonist caused a fire that burned 1,618 acres.
3.In October 1982 a power line caused a major fire that burned 19,986 acres, destroyed 14 homes
and damaged 72 structures.
Map extracted from “104 Years of Wildfire History Near Chino Hills State Park” , September 2019,
Hillsforeveryone.org.