Orange County NC Website
Orange County Alcoholic Beverage Control Board <br /> Comparative Statement of Net Position <br /> As of May 2024 and 2D23 <br /> Attachment A• <br /> Assets <br /> 20M 2023 Variance <br /> Current Assets <br /> Cash&Cash Equlvalante <br /> Cash-Twist 820623 681,644. 138,079 <br /> Cash-Roxboro Savings 0 626,4111, (526A11) <br /> Cash-SM Bank 632767 0 632,767 <br /> Cash-Fimt Horizon " 4195,424 2999146: (603,722) <br /> Cash-Change Banks 18,000 18000. <br /> Total Cash&Cash Equhalanls (3866,eu 4.224201ti (357,387) -8A6% <br /> Accounts Receivable 1.346 1192 t53 <br /> Prepaid Expenses 212,142 i5Q,144! 53,998 34.14% <br /> Dlsidbutlone(prepald) 103970 k 103,970 <br /> Security Deposits 20736 <br /> Inventory 4,607;827 451A,9$2'. (17,095) 47.3B% <br /> Inventory bees) 41,123. 60,243. (19,120) <br /> Lease Asset 2112828 _ 2053336 6Q492 <br /> 6999,971 5,819,573 181,398 <br /> Total Comad Assets 10'868.785 tY04TM (175,969) <br /> Property&Equipment <br /> Land,Buildings&Improvements t 13178,937 10,784,865.. 3,074,072 <br /> Vehicles&Equipment is 2431.608 ii17.148: 214.760 <br /> Total Property&Equipment 15610845 12,382,013 3,228,832 <br /> Less:Accumulated 0epmda0on t(4,479,151) (4JY3,151) (156,000) <br /> Accumulated!Lease AmoNchbon f868704) (A389245 (227780) <br /> Net Pmperiy&Equipment 16.464,990 -7619938: 2,846.052 <br /> Other Assets(Pension) <br /> Deferred Ouelew Asset(OPEB) (18%676) 24238]. 66,709 <br /> Pension Deferrals/Net Pension Asset 677,600 "3,�3,92T= 333,631 <br /> w.Deferred Ouffk of Ross... 254558 '201166', 63,383 <br /> 746489 ~756::'. 443,733 <br /> Construction In Pregress(Mebane) 0 _ :308t 88T: (3,081,987) <br /> Total Other Assets 0 308P9B7". (3,081,9671 <br /> Total Assets -.22,078,264 ,2A04Y,455. 30,809 <br /> Liabilities and Equity <br /> Current Liabilities 2024 2023 <br /> Accounts Payable <br /> Trade 963,111 1,551,316: (5B8,207) -37.92% <br /> Olber 12632 - 130317t (3,6951 _ <br /> 1,089.833 '4,BB7,636. (691,802) -35.19% <br /> Excise Taxes 60216.81 - - 563219'- 39,462 7.01% <br /> Other Taxes 154.766 19609,6 (41,328) <br /> Payroll Llabili6es 192603 1]265T 69.946 53,21% <br /> Payroll Aamais 89962 85,487'. 24,476 37,37% <br /> Accrued Interest(lease) 3191 "..24�345' (21,054) <br /> 1023205 "96C7041 61,501 <br /> Other Current Liabilities <br /> Net Liability(OPEB) a 4457t8 its 05-8 (100,338) <br /> Defend Pension Liability 1,413742 363462: 1,060,280 <br /> Defamed Inflows of Resources(Pension) 19,721 549,636' (629,915) <br /> Lease Liability(whom potion) 236Ul .212,5981 23626 <br /> -42.116402 °5.6717507 443,652 <br /> Long Term Lhellitle. - <br /> Note Payable(Flint Horizon) 2 380,994 2867,271 (306,307) <br /> Long Tenn Debt Adjustmentlaudilor - 0 ;69.408 50,408 <br /> Long Tan.Debt Adjustment(lease) 154002 - .47334" 112,888 <br /> Lease Liability(long term portion) ,:1;364895 t524548; (180,154) <br /> 82,946! (303,385) <br /> Distribution. "- <br /> PayabletoLawEnfomemenl 0 13500�: (13,600) <br /> Payable to Education 0 afi,669 (16,669) <br /> Payable 0 County 0 "oi76886) (118668) <br /> Total CubentILT Liabilities 0 _[,146.835- (146,836) <br /> Equity-__. - <br /> BalanceBeginningofTheyear 13;462'808 12266,766-° 1,206,640 <br /> Add lnceme(Loss)Yeor-io-Dale bb8.165 .,1.196.otZi (637.862) -65.66% <br /> Balance End of the Parma i'134970 463 13A02,785f 667.678 <br /> Total Liabilities&Equity 22,078,2B4 &0I7666 30,809 <br /> 3 <br />