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<br /> Orange County Alcoholic Beverage Control Board ,
<br /> Comparative Statement of Net Position
<br /> As of MAY 2025 and 2024
<br /> Assets
<br /> 2025 2024 Variance
<br /> Cument Aasela
<br /> Cash-Twist - 820,623� (820,623)
<br /> Cash-First Horizon 2,093,109 2,395,424'. (302,315)
<br /> Cash-5/3 Bank 1,464,980 632,767 832,213
<br /> Capital Management Tmst 1,014,812 0', 1.014,812
<br /> Cash-Stare Change Reserves 18000 18,000': -
<br /> TotalCash&Cash Equivalents 4590901 u- 3,866,814, 724,087 18.73%
<br /> Accounts Receivable 718. 1,345' (627)
<br /> Prepaid Expenses 148,481 212,142I (03,661)Distributions(prepaid) 109.6m 103,970'. 5,614
<br /> Securitycepasis 40,736 20,736! 20,000
<br /> Inventory 4,092,241. L507,827 1415,686) -9.22%
<br /> Inventory(bags) 51,125 41,123 10,002
<br /> Lease Asset 2,112,828 2,112,828
<br /> 6,565,713 6,999,971, (444.258)
<br /> Total Current Assets - 11,148,614: 10,866,785 279,829
<br /> Property BEqu 1pment
<br /> Land,Buildings&Improvements 13,188,392 13.178.937'. 9,455
<br /> Vehicles&Equipment 2,583,674'.. 2,431,9081 161,666
<br /> Total Property&Equipment 15,7]1,9's 15,610.846 181,121
<br /> Less:Accumulated Depreciation (4,949,364) (4,4T9,151)', (470,213)
<br /> Accumulated Lease Amorlimbon (902,225) (066,704): (235,521)
<br /> Net Property&Equipment 9,920,377 10,464,9901 (644,613)
<br /> Other Assels(Pension)
<br /> Deferred Outflow Mast(OPEB) (128,969) ` (185,678){ 56,709
<br /> Pension DefernalslNet Pension Asset 724,227 677,608 45,619
<br /> Deferred Outflows of Resources 301.637 264.669 47.078
<br /> 896895 746,489`- 160,406
<br /> Total Assets 21,963,886 22.0]8,264; 21,963,886
<br /> Liabilities and Equity
<br /> Current Liabilities 2025 2024
<br /> Accounts Payable
<br /> Trade 1,061,598 963,111: 98,487 10.23%
<br /> Other 109,688 126,722- (17,034)
<br /> 1,171,286'. 1,089.833` 81,463
<br /> Exclse Taxes 504,967 602,681- (17,714)
<br /> Other/Bales Taxes 153,247 154,7681 (1,621)
<br /> Peymll Llabllitles 219,406 172,603 48,803
<br /> Payroll Accruals 92,343: 89,962. 2,381
<br /> Accrued lnlerost(lease) 2,729 3,191 f462)
<br /> 1 052,692 1.023,205: 29,487 2.88%
<br /> Other Current Liabilities -
<br /> MetLlability(OPEB) 333,847 445,718:' (111,871)
<br /> Net Pension Deferml 1,681,271 1,413,742'.. 267,629
<br /> Deferred Inflows of ftescurces(Pension) 18,437 19,721 (L284)
<br /> Leese Liability(current portion) 232,760 236.221 (3,461)
<br /> 2,260,315 2,115,402 150,913 7.13%
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<br /> Long Term Liabilities
<br /> Note Payable(First Horizon) 2,201,125 2,360,964. (169,839)
<br /> Long Term Debt Adjustment(lease) 156,853 154,002'. 2,851
<br /> Lease Liability(long term portion) 1,131,597 1,364,395. (232,798)
<br /> 3,489,575 3,879,361 (389,786) -10,05%
<br /> Distributions
<br /> Payable to Low Enforcement 0 0'Payable to Education 0 0 Payable to County 0 0'.
<br /> Total CurrenSLT Liabilities 0 - 0'.
<br /> Equity
<br /> Balance Beginning of the year 13,906,186 13,462,308 442.870
<br /> Add Income(Loss)Year-to-Dale 78,832 608,155. (429,323)
<br /> Balance End of the Period 13.984,018 13,972,463 13,556
<br /> Total Llabilniea&Equity 21.983.888 22,078,284 (114.378)
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