Fiscal Analysis of San Diego: San Diego County Tax Association 2026

It is important to stay current on taxes and public spending. Many cities are struggling to maintain balanced budgets—driven in part by rising pension obligations and increasing costs—and returning to fiscal health will require meaningful changes. Looking beyond San Diego, examples of recovery can be seen in both large and small cities. The reemergence of Detroit and the growth of Escanaba illustrate how attracting investment and strengthening economic fundamentals can improve financial positioning. These challenges are not new; they reflect long-standing structural issues and trends. Addressing them effectively requires systematic thinking, careful forecasting of future market needs, and disciplined fiscal management.

More broadly, cities should consider which sectors and strategies are most likely to generate sustainable revenue over the next two decades+ and align their policies to strengthen long-term positioning. At the same time, short-term tax decisions should be made cautiously to avoid undermining future growth. Recognizing that cities function as systems—with interconnected inputs and outputs—can help leaders better understand how internal adjustments can improve outcomes and support lasting fiscal stability.

You may be interested in this analysis by the San Diego County Tax Association,

(Illustrative Only)

Charles the beachcomber
thinks of taxes and
where the money is
spent. 🙃

He puts his pennies
in a jar and saves up. 

Fiscal Analysis Of The City Of San Diego

• The City of San Diego faces significant fiscal strain, including over $7.8 billion in infrastructure needs and at least $1 billion in deferred maintenance
• Municipal staffing has grown about 29% since 2011, far outpacing population growth of roughly 7%, increasing per-capita costs for taxpayers
• Personnel expenses dominate the budget (around 72% of the General Fund), limiting flexibility during financial shortfalls
• The city has consistently overestimated revenues since 2020, masking structural deficits and contributing to unsustainable spending
• Projected General Fund deficits are expected to reach between $91.5 million and $139 million annually in coming years
• Growth in middle management roles has significantly outpaced frontline workers, while overtime costs—especially for first responders—have surged
• Pension obligations continue to rise, reaching a record $563 million annually and further constraining the budget
• Deferred maintenance increases long-term costs dramatically, with delays potentially raising repair costs up to 600%
• Capital improvement spending is inconsistent and underfunded, worsening infrastructure deterioration
• Key Performance Indicators (KPIs) show many city services failing to meet targets, indicating weak alignment between spending and outcomes
• Future demographic trends suggest population decline, limiting the city’s ability to grow revenue and sustain current spending levels
• The report recommends personnel realignment, realistic budgeting, increased capital investment, and stronger use of KPIs in decision-making

San Diego County Taxpayers Association. (2026). Fiscal analysis of the City of San Diego. https://www.sdcta.org/studies-feed/2026/4/7/fiscal-analysis-of-the-city-of-san-diego

Photography and Shaping Reality: Photos of Ship, Ocean Beach, and La Jolla

Photography is an art form that doesn’t just capture reality—it shapes it. Artists often notice details and perspectives that others might overlook, revealing new ways of seeing the world. Sometimes a photograph can be striking enough to change how we think; other times, it quietly stirs emotion, connecting us to memories, senses, and experiences we’ve had before.

The images below focus on ocean and nautical scenes. They may remind you of time spent by the water—the smell of the ocean, a trip with friends or family, or simply the sense of freedom the sea can bring. I took these photos over the weekend around San Diego as part of a hobby I truly enjoy. I also aim to donate at least half of any proceeds from my photography.

A few of the images in my collection/gallery will be submitted to a local art association, which has shown interest in my previous work. If any of the photos resonate with you, feel free to send me a message or leave a comment. There’s also a Google Photos link where you can explore more of my work—though I still have many more images I haven’t yet had time to organize.

If you’re interested in the relationship between reality, perception, and photography, I recommend taking a look at the study included below the images.

You can see other photos at Google Photos You can also check out my Art Page

Star of India

Ocean Beach 

La Jolla

Photography and reality: reflections around the role of the photographer among photo students in Russia and Sweden

• Explores how photography students in Russia and Sweden understand the relationship between photography and “reality,” emphasizing that images are not neutral representations but constructed interpretations.
• Highlights differing cultural and educational perspectives, showing how social context shapes students’ views of truth, authenticity, and the photographer’s responsibility.
• Finds that students increasingly see photographers as active creators who influence meaning, rather than passive documenters of reality.
• Discusses tensions between documentary traditions (capturing “truth”) and more subjective or artistic approaches that embrace manipulation and interpretation.
• Suggests that contemporary photography education encourages critical reflection on ethics, authorship, and the power of visual storytelling in shaping public perception.

Åker, P. (2025). Photography and reality: Reflections around the role of the photographer among photo students in Russia and Sweden. Visual Studies. https://doi.org/10.1080/1472586X.2025.2510318

The Just World and Greater Duty Through the Lends of the Allegory of the Clan

(Illustrative Only)

Each time we accept wrongdoing
and fail to correct we take
 a piece from the foundations. 
Do not sell out your soul,
your society, or future
generations just because
it is politically convenient
or caters to an in-group's
extreme distortions. Oaths
and shared values have had
a purpose since the founding. 
Vote your conscious and
pick the best and brightest
while rejecting the most
connected.

Create a just world. 

Plato's Cave
as a Thought Experiment

Duty matters more than the consequences shaped by those who support hate and corruption. If we abandon our oaths and values, we are left with fragments of past greatness instead of the ongoing work of building a more perfect union grounded in shared ideals. We should always strive for something greater, stronger, and better, no matter where we stand. The development of a strong economic platform and social enlightenment that matches the challenges of our time seems to be the wiser of choices. Despite this there will be some who undermine our long-term health for specific group gain and various ideological isms. Let us consider...

Idealists imagine better worlds, while those driven by corruption or prejudice often pursue personal gratification. One path calls for sacrifice for the greater good and future generations; the other sacrifices others for self-interest (which they do not have the right to do), ultimately weakening the stability of society. In the end, it comes down to choosing the deeper values that guide purposeful action. Such choices have a profound impact on the next generation. 

Consider a hypothetical “Allegory of the Clan,” in which a small group of corrupt officials—distinct from the vast majority—engages in repeated misconduct against those they view as inferior. They spread rumors, follow individuals, make threats, violate privacy, provoke conflicts, retaliate against whistleblowers, and establish patterns of abuse that create additional victims. Institutions meant to provide accountability turn a blind eye, despite clear violations of constitutional principles and fundamental human and civil rights, including freedom of religion, speech, and political participation. In the process, others are dehumanized. 

Victims are seen as liars and further targeted with immunity and impunity. Years later, some individuals continue to create conflict, attempting to intimidate people who have no connection to them and have done nothing to warrant such treatment (i.e. the superficiality and distortion of hate and selective attention of generalized information that reflects the pepetrators inner latent functions. Such latent functions can be statistically measured to show significance and pattern.-The Theory of the Mirror. ).

Those who stand firmly for their beliefs are guided by a deeper sense of responsibility than those who act for praise or recognition. External validation can mislead, because what truly advances society is not money or flattery but a commitment to higher principles—the larger values over the smaller ones. Standing for others is rooted in our shared social conscience and provides a path for people to support and protect one another.

For this reason, when partisanship, race, religion, or money are used as tools for manipulation or personal gain, they fail to serve the common good. Integrity helps keep systems aligned with their highest purpose and protects those who might otherwise be harmed by a lack of accountability and checks on power. Trust erodes when attention shifts away from that greater purpose and becomes entangled in technical disputes rather than the core intent of laws and principles.

The misuse of power and resources for personal enrichment should never be tolerated when ethical alternatives exist. While freedom of speech and religion are not always fully respected in practice, there remains a responsibility to uphold shared oaths, values, and a collective sense of purpose. Only by standing for what is right can we keep our systems moving in the right direction.

While the vast majority of officials strive to act with integrity, there are moments when a few do not. Those moments often define the long-term health and credibility of institutions. When trust declines, it signals a need for reflection and improvement. Wise stewards of society must be guided by principles that rise above the shifting currents of partisanship. The risks to the next generation and our sovereigty as a constitutional system governed by the people and for the people (all the people of this country) appear to be growing. 

This leads to a deeper question: what does it mean to live in a just world, and what duties do individuals carry in helping to create and sustain it?

The “Allegory of the Clan” is intended as a philosophical thought experiment. Its elements can be reinterpreted or rearranged, with the goal of encouraging reflection and independent conclusions.

Chapter Two – The Why and How of Defending Belief in a Just World (Hafer & Rubel)

• The chapter explains the just-world hypothesis, which is the belief that people generally get what they deserve and deserve what they get.
• It argues that people maintain a belief in a just world because it helps them see life as predictable and meaningful, and supports long-term goal planning.
• When people encounter events that contradict fairness (such as innocent suffering), this belief is threatened and creates psychological discomfort.
• To reduce this discomfort, people use just-world defense strategies, including blaming victims, reinterpreting events as deserved, distancing themselves from victims, or believing in eventual or supernatural justice.
• The belief in a just world is described as psychologically useful because it supports motivation, effort, and persistence in long-term goals.
• However, it can also lead to negative outcomes such as victim blaming and reduced sensitivity to social injustice.
• Overall, the chapter shows that defending a just-world belief is a common psychological process used to preserve a sense of order and fairness in life.

Hafer, C. L., & Rubel, A. N. (2015). The why and how of defending belief in a just world. In J. M. Olson & M. P. Zanna (Eds.), Advances in experimental social psychology (Vol. 51, pp. 41–96). Academic Press. https://doi.org/10.1016/bs.aesp.2014.09.001

Seafood Industry in San Diego and Calimari on the Pier 2026

Downtown San Diego
Near Museum

Seafood is a cornerstone of San Diego’s culture and economy, much like it is in smaller waterfront communities such as Escanaba, where tourism is steadily growing through the efforts of local businesses, officials, and community stakeholders. While Escanaba is gaining recognition for its fishing industry, San Diego’s seafood scene is already well established and deeply woven into the city’s identity.

Recently, I spent some time downtown near the waterfront, around Portside Pier, close to spots like Portside Coffee & Gelato and Brigantine Seafood & Oyster Bar. It’s a great place to grab calamari and sit out in a glass-enclosed space overlooking the harbor. The area is open to the public, making it a surprisingly practical spot to bring a laptop, get some work done, or simply enjoy the view—especially for digital nomads looking to break out of their routine. Parking is relatively affordable too, around $2.50 for an hour.

San Diego has long been known as the “tuna capital of the world,” and while tourism is currently in a relatively flat phase, there’s cautious optimism for a rebound later in 2026. Even now, the city’s dining scene remains a major draw. Seafood, in particular, continues to attract both locals and visitors.

If you head over to Point Loma, you can find fresh seafood coming straight off the boats. Local markets there often sell daily catches, giving you a direct connection to the region’s fishing industry and a chance to experience the freshest options available.

For those who are drawn to the ocean—the views, the atmosphere, the food—San Diego offers a blend of lifestyle and culture that’s hard to beat. If you’re thinking about your next trip, it’s a destination worth putting on the list.

San Diego tourism outlook is cautiously optimistic for 2026

• San Diego’s tourism industry is expected to see modest growth in 2026, but overall sentiment remains cautious due to economic uncertainty and shifting travel patterns

  

  Illustrative Only

• Domestic leisure travel has softened, and reduced government and business travel demand has contributed to slower momentum heading into 2026
• Hotel performance indicators show mixed results, with stable occupancy but slower growth in room demand and revenue
• High-income travelers continue to play a key role in sustaining tourism spending, helping offset broader economic pressures
• Investments in marketing, infrastructure, and air travel access are expected to support gradual recovery and future growth
• Industry outlook reflects a “flat but stable” near-term environment, with stronger recovery potentially emerging later in 2026

Geering, M. (2026, February 3). Tourism outlook is cautiously optimistic for 2026. San Diego Business Journal. https://www.sdbj.com/tourism/tourism-outlook-is-cautiously-optimistic-for-2026/?

Delta County Michigan Commissioners Meeting (April 21st, 2026): Something About Item 7, Taxes, Transportation and More

(Illustrative Only)

Augustas heard something
about taxes, transportation, 
and a secret #7. 

Since his internet went
down and there is no
cabs out near his shack
he starts his hike
 to the meeting. He
figures if he misses it
he will go down
to the library and watch 
the meeting.

He has not updated 
his flip phone
so getting YouTube is 
hard. 

A funny side note
The Mysticism of
#7 🙃

The Delta County Board of Commissioners meeting on April 21, 2026 covered a range of topics, including finance and budgeting, approval of prior minutes, deficit elimination, airport updates, utility discussions, and a public prayer issue that was raised. The video is somewhat lengthy, largely due to a closed session on item number 7.

I recently found the Agenda and that helps in understanding the main topics. Agenda Items April 21, 2026. 

Delta County Board of Commissioners Meeting Agenda Summary April 21 2026

The Delta County Board of Commissioners met on April 21, 2026, to address several critical fiscal and administrative issues. A primary focus of the session was the review of deficit elimination plans for various county funds, including the Road Patrol and Sanitary Landfill, as mandated by the Michigan Department of Treasury following the fiscal year 2024 audit. To resolve these shortfalls, the board discussed one-time transfers from the general fund and the implementation of stricter reimbursement tracking systems for state and federal grants. Additionally, the commissioners examined budget trends and debated a potential ballot proposal to restore the county’s operating millage to its original 1976 rate, which would address long-term revenue hardships caused by statutory rollbacks.

Beyond financial restructuring, the meeting covered various departmental requests and community appointments. The board reviewed a five-year extension for service agreements between the Equalization Department and local townships to ensure continued administrative consistency. Personnel matters were also at the forefront, as the commissioners discussed filling five vacancies on the Opioid Task Force board, including positions for healthcare providers and youth service representatives. Finally, the board considered administrative approvals for commissioner travel to regional conferences and received updates on local projects, such as metal detecting regulations and upcoming community events like the Fourth of July fireworks.

Delta County. (2026, April 21). Delta County Board of Commissioners regular meeting agenda. https://deltacountymi.gov/wp-content/uploads/2026/04/boc-agenda-21-April-2026.pdf

Administrative & Procedural Actions

• Approval of Minutes: The board approved the minutes from the previous meeting on April 14th, 2026.

• Agenda Modification: A motion was approved to move the closed session (Item #7) further down the agenda to allow the public to leave or participate in general comment first.

• Deficit Elimination Plan: The County Administrator reported that the state’s Department of Treasury has accepted the county’s deficit elimination plan.

• Equalization Report: The board adopted the 2026 Equalization Report, which showed an overall increase of 6% in assessed values across the county.

---

Public Safety & Community Infrastructure

• Utility Easement: The board approved a utility easement for DTE at the fairgrounds after verifying that the map correctly followed the fence line between buildings.

• Opioid Task Force: An upcoming meeting for the Opioid Task Force is scheduled for May 1st, with 26 RSVPs already received.

• Courthouse Prayer Event: During public comment, concerns were raised regarding a denied request to hold a prayer meeting on the courthouse steps on May 17th. Citizens argued the exterior is a public forum and requested the board reconsider the policy.

---

Economic & Transportation Proposals

• Headley Rollback: The board voted to defer further discussion on the Headley rollback until the June 2nd meeting. By delaying, they moved the potential ballot date from August to November 2026 to ensure higher voter turnout and more time for public input.

• Delta Area Transit Authority (DATA) Millage: John Stapleton, Executive Director of DATA, proposed a countywide millage of 0.689 mills for eight years. Key points included:

  • Service Gap: Currently, only nine municipalities have coverage; seven townships remain unserved.

  • Expanded Hours: The millage would fund Saturday service and Friday/Saturday evening hours to assist with jobs, medical appointments (like dialysis), and community events.

  • Financial Need: Federal and state tax captures are being lost to other counties because Delta doesn't have a countywide system. Stapleton noted that without this millage, the authority lacks a viable "Plan B" to stay open.

---

Upcoming Local Events

• April 29th: Escanaba Public Library bookmobile at the Rock Senior Center (1 p.m.).

• May 1st–2nd: "Baycon" event at Bay College.

• May 3rd: First docking of the Victory Cruise Line ships in Escanaba.

Bushy Waves Man! Ocean Beach and How Surfing Improves Posture in Older Surfers

(Illustrative Only)

Don't make life complicated.

Whether your riding
the waves or surfing
the net, don't make
life complicated!

A beach bum
philosopher with
good posture.

I wandered into a coffee shop in Ocean Beach—about half a block from the pier, because apparently that’s the scientifically proven distance where lattes taste 17% more inspired. There are a few spots along Newport Avenue, all perfect for that classic “I’m working” pose: laptop open, coffee in hand, flip flops and a browser tab that may or may not be actual research.

I told myself I was there to continue to work on something meaningful—maybe even work on a future book of poetry I’ve been “collecting and creating” for years (which is a fancy way of saying I’ve got a lot of half-finished thoughts in notebooks and on napkins. I might be able to scrape enough napkins together and bind them.). But hey, creative energy has to come from somewhere. For me, it’s the outdoors. Living life. And occasionally pausing to contemplate the deep mysteries of our metaphysical existence… right before checking my email again.

About ten years ago, I decided to take up surfing. “Take up” might be generous—I’d say I’ve been in a long-term, on-and-off relationship with falling off a board. I’ve improved slightly, which now means I fall with more confidence. But that’s not really the point. I’m in the water, and that counts. These days, it’s less about skill and more about the simple joy of finishing some work, pulling on a wetsuit, and jumping into the ocean like a semi-responsible adult. 30 minutes to reset the mind.

So there I am, suiting up, when a younger guy walks up and asks, “You going in or going out?”
I said, “Oh, I’m going out.”
He goes, “Yeah, me too. Waves look kinda bushy today, man. Real bushy.”

Bushy?

I paused. I’ve heard a lot of surf terms—none of them include landscaping vocabulary. I nodded like I knew exactly what he meant, because that’s what you do when you’re trying to blend in with people who were probably born holding a surfboard.

For the record, “bushy waves” apparently means messy, foamy, hard-to-read chaos. Lots of whitewater, not a lot of clean lines. Basically, the ocean equivalent of trying to find a parking spot in a crowded lot.

Still, I paddled out anyway. Because honestly, that’s life, right? Surboard philosophy....Sometimes the waves are clean and perfect. Other times, they’re… bushy. You don’t always know what you’re going to get, but if you want to be out there, you’ve got to ride whatever shows up—or at least attempt to, repeatedly, while swallowing a little saltwater.

These days, I check the Ocean Beach cams before heading out, just to see what kind of “foliage situation” I’m dealing with. It’s also a good way to keep up with everything happening around town—the farmers market, chili cook-offs, music festivals, all the local flavor that makes beach life what it is. Ocean Beach Surf Cam

Anyway… coffee’s done, laptop’s closing, wetsuit’s calling.

Cowabunga, dudes!! (<<<<Got that phrase down).

Oh...and surving makes my posture better. Waves, exercise and ocean zen. 😊

Title: effects of long-term recreational surfing on balance and force control in older adults

• The study examined how long-term recreational surfing influences postural control and force regulation in older surfers compared to non-surfers.
• Older surfers demonstrated better balance and stability, suggesting surfing helps maintain neuromuscular coordination with age.
• Findings indicate that regular surfing may counteract age-related declines in motor control, particularly in force production and posture.
• Surfing involves continuous adjustments to unstable environments, which likely enhances sensorimotor adaptability and functional fitness.
• The study is preliminary and calls for further research with larger sample sizes to confirm long-term health benefits.

Frank, M., Zhou, S., Bezerra, P., & Crowley, Z. (2009). Effects of long-term recreational surfing on control of force and posture in older surfers: A preliminary investigation. Journal of Exercise Science & Fitness, 7(1), 31–38. https://doi.org/10.1016/S1728-869X(09)60005-7

For Our Nation's 250 Birthday Thinking of Family History Reaching All The Way Back to the Massachusetts Bay Colony 1638

Betsey Ross Flag
representing the initial 13 colonies.

Circle of Stars: Equality among colonies.
Red: Justice
White: Purity

History of the Betsey Ross Flag

As we prepare to celebrate the 250th birthday of our country, it’s a fitting time to reflect on our history and how it has evolved. Over generations, we’ve adapted and refined the core values that define us—principles enshrined in the Constitution and the Bill of Rights, such as freedom of speech and freedom of religion. Each era has interpreted these freedoms in its own way, shaping the nation we know today. There is much to be proud of, and still more to work on.

This country was founded on the idea of freedom, and many have served to protect and uphold these central values across generations, always striving toward a more perfect union. Exploring your own family history can deepen your understanding of these shared legacies. You may rediscover familiar stories with new clarity and meaning, making it a worthwhile and rewarding journey.

This year, as America marks its 250th anniversary, I’m reflecting on a personal connection that stretches back 388 years—137 years before the Revolutionary War began, when Puritans first settled in the Massachusetts Bay Colony. These are stories of generational sacrifice that helped spark a new nation, perceptions of freedom and further lay the foundations for what we are today. 

I’ve been researching my family history on both sides, and one discovery stands out. My grandmother, Ida Butterfield, is a direct descendant of Benjamin Butterfield, who immigrated from Yorkshire, England, to the Massachusetts Bay Colony in 1638. He arrived as an indentured servant for five years and later became a prominent member of his community.

Indentured servants lived in conditions that could resemble a form of temporary servitude, with both White and Black individuals bound by contracts for a set period. After completing their term, they were often granted land and provisions, though the system could be harsh and punitive. Over time, this system gave way to legalized racial slavery, including laws in Massachusetts in the mid-17th century that helped formalize a deeply unjust and dehumanizing institution, creating divisions that have had lasting effects today. Indentured Servitude 

(As a side note: Slavery should never have taken root in our history, and modern-day bigotry should not be tolerated. Some of my relatives later fought to end this injustice and move the nation toward a higher moral conscous {I'm sure some struggled with their values as well.}. In many ways, those efforts continue today, as people work to ensure that all are treated with equal dignity and inherent worth. To protect those social contracts many of our ancestors lost their lives for. A few other ancestors later fought against Jewish genocide in Germany. If you go back far enough we have Christian, Muslim and Jewish lines that intersect. In part, why I studied many different religions througout my life, learned to take what is good in them. Also why I am a touch offended and continue that legacy of challenge when people openly discriminate between religions/races, use positions of authority to force hate, or mistreat others because of their false sense of entitlement.💁 The generational striving for liberty- freedom of religion, speech, race, etc.-continues because our future is what we make it nearly 4 centuries later. Is Europe One Big DNA Strand?)

As an interesting historical note, the Massachusetts Bay Colony was established under a charter from King Charles I on March 4, 1629. My ancestor arrived just nine years later, meaning he would have been among the early settlers walking its first dirt roads and buildings (Some lines may predate even that but more research is needed). As one of the original 13 colonies, people like me are considered descendants of these early settlers and are sometimes referred to as “Old Stock Americans.” Massachusetts Bay Colony.

The Revolutionary War did not begin until 1775 but the seeds were set in the colonies prior. Another relative, Captain John Butterfield, served as a minuteman in a snowshoe company at the start of the war (snowshoes and rifles), and his home—built before the Revolution—may still stand today. Think of that for a moment and its implications (If one ever wants to give it back to relatives let me know.). 

My roots in this country extend through both sides of my family, reaching back to the 1600s in one maternal line that eventually move in the early 1800s to Michigan’s Upper Peninsula. So when people this or that don't belong I scratch my head. Our sacrafices are a shared one.☝

(Illustrative Only)
Family Roots
run deep.