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Accept a donation from Linda M. Liles in the amount of $271,952 to support a senior pet pantry and related services that help senior citizens retain and care for their pets; Ratify the Accounting Receipt and Acknowledgement from Elizabeth Dean Fiduciary Services, trustee of the Linda M. Liles Revocable Trust, which names the Solano County Animal Shelter as a beneficiary; and Approve an Appropriation Transfer Request of $30,000 recognizing unanticipated donation revenue offset by appropriations for programs and services that help seniors keep their pets (4/5 vote required)
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Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
The Sheriff recommends that the Board of Supervisors:
1) Accept a donation from Linda M. Liles in the amount of $271,952 to support a senior pet pantry and related services that help senior citizens retain and care for their pets;
2) Ratify the Accounting Receipt and Acknowledgement from Elizabeth Dean Fiduciary Services, trustee of the Linda M. Liles Revocable Trust, which names the Solano County Animal Shelter as a beneficiary; and
3) Approve an Appropriation Transfer Request of $30,000 recognizing unanticipated donation revenue offset by appropriations for programs and services that help seniors keep their pets (4/5 vote required)
SUMMARY/DISCUSSION:
Linda M. Liles, a former Solano County employee, passed away on December 11, 2024. In her revocable trust, she designated that 10% of her estate be distributed to the Solano County Sheriff’s Office Animal Care. The distribution amount as determined by Elizabeth Dean Fiduciary Services (Fiduciary), the trustee for The Linda M. Liles Revocable Trust, is $271,951.85.
Ms. Liles worked for more than 37 years in the Solano County Department of Health and Social Services (H&SS), starting out as a Social Worker and retiring in 2006 as a Social Services Manager. She was an advocate for children as her work experience centered-around child welfare. She served in H&SS’ Family Preservation, Family Unification, Court and Emergency Response Units, both as line-staff and in supervisory roles. Ms. Liles was also passionate about senior citizens and animals. In accordance with her wishes, the bequeathed gift should be used to help seniors, who are at-risk of surrendering or abandoning their pets, keep their pets.
The Sheriff’s Office received an Accounting Receipt and Acknowledgement Form (Form) from the Fiduciary on November 12, 2025. After consultation with the County Administrator’s Office and County Counsel and review and approval of the Form by County Counsel, the Sheriff’s Office signed and returned the Form to the Fiduciary by the December deadline. The Sheriff’s Office is now asking the Board to ratify the approval of the Form.
The funds will be deposited into the Animal Care Facility donation account. The donation account, established in 2018, operates under procedures issued by the Sheriff’s Office on March 14, 2018. As a tax-exempt entity under the County’s Internal Revenue Code Section 170(c)(1) status, the Animal Care Facility is authorized to accept donations for public purposes related to animal welfare. General donations are used exclusively to enhance the quality of life for animals in the County’s care, support public education on spay/neuter programs, and assist low-income pet owners.
FINANCIAL IMPACT:
Since the funds received from the Linda M. Liles Revocable Trust are to be used in accordance with established procedures and the specific terms of the trust, the Sheriff’s Office is working with the Auditor-Controller’s Office to set up a separate subaccount within the Animal Care Facility donation account. This new subaccount will allow the Sheriff’s Office to provide a proper accounting of these funds. The donation of $271,951.85 will support a senior pantry and other services that help senior citizens retain and care for their pets.
The cost associated with preparing the agenda item is nominal and absorbed by the department’s FY2025/26 Working Budget.
ALTERNATIVES:
The Board can choose not to accept the donation and ratify the Form; however, this alternative is not recommended as donated funds will benefit and enrich the lives of senior citizen pet owners and compliment other Animal Care programs such as promotional adoption specials, microchips for rescue organizations, Spay It Forward, and Hip To Be Tipped.
OTHER AGENCY INVOLVEMENT:
County Counsel and the County Administrator’s Office reviewed the form prior to the Sheriff’s Office signing. The Auditor-Controller’s Office is assisting the Sheriff's Office with setting up a separate subaccount within the donation account to allow for better tracking of these funds.
CAO RECOMMENDATION:
APPROVE DEPARTMENTAL RECOMMENDATION