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<br /> Orange County Alcoholic Beverage Control Board
<br /> Comparative Statement of Net Position
<br /> As of JUNE 2026 and 2024
<br /> Assets
<br /> Current Aaseb
<br /> 2025 2024 Variance
<br /> -
<br /> Cash-Tmlat '205,514 (295,514)
<br /> Cash-Flout Horizon 1,882,733 2.622.,891
<br /> Cash513 Bank 1,647,494 1.143,248 (404,248)
<br /> Capital Management Trust 1.,018,317 : 0 1.018,317
<br /> Cash-Store Change Reserves 10,000 `;18,000.
<br /> Total Cash&Cash Equivalents 4,468,544 f4 079,651. 386,093 9,48%
<br /> Accounts Receivable 2,782 2,733 49
<br /> Prepaid Expenses 173,576 ':175.023 (1,447)
<br /> Dlstributlons(prepaid) 0 '0
<br /> S.curlty Depaslts 40,736 20,738 20,000
<br /> Inventory 3,663,707 4040,133 (370,366) 432%
<br /> Imenlory(begs) 46;120 3T,011 9,109
<br /> Leese Asset 2112820 2,412,828 -
<br /> 610391809 8,38BA04: (348,655)
<br /> Total Current Asaeh 0�508;363 10y468.115 3B,238
<br /> Property&Equipment
<br /> Lend,Bulldlugs&Improvements 13,188.392 73182,921 5,471
<br /> Vehicles&Equipment 2.683,574 2460.00 123,336
<br /> Total Propady&Equipment 15,771,966 15,643,159 128,807
<br /> Less:Accumulated Depreciation (4,992104) (4 Aa a43) (443,341)
<br /> Accumulated Leas.Amortization (921,852) (686331). (236621)
<br /> Not Property&Equipment 9,85T,930 10,407.986. (660,055)
<br /> Other Assets(Pension) - -
<br /> Deluged Outflow Assat(OPEB) (128,069) (128,960).
<br /> Pension Defenals/Net Pension Asset 724,227 ;.:724,227I.
<br /> Deferred Oulfaws of Resources 301,037 361,637.
<br /> 896,89 4a96,Bute -
<br /> Total A...ts 21.261,178 21.7]2,90G 21,281,178
<br /> Liabilities and Equity
<br /> Current Liabilities 2025 2024
<br /> Accounts Payable
<br /> Trade 686,962 782440 (05,448)
<br /> Other 81,410 102535 (21,125)
<br /> 788,372 8B4,996. (110,573) 43.17%
<br /> Excise Taxes 495,324 'i 549,498, (54,174)
<br /> OtheH891es Taxes 133,717 148300 (14,583)
<br /> Payroll Liabilities 115,507 69,602: 40,005
<br /> Payroll Accounts 95,696 -:`160,368 (4,769)
<br /> Accrued late..[(lease) 2,159 1 3,163: (994) !
<br /> : 842,303 870;818' (28,515) -3.27%
<br /> Other Current Llebllltl.s -
<br /> NetLlability(OPEB) 333,847 -333,047' -
<br /> NetPenelonDermal 1,681,271 11681271 -
<br /> DeferredInflowsofResources(Pension) 18,437 18,417
<br /> Lease Uabllify(cuonl portion) 227,381 231,734 (4,30)
<br /> 2,200,036 2265,289' (4,30) -0.19%
<br /> Lang Tom Liabilities i
<br /> Note Payable(First Horizon) 2,180,153 2:,345210 (157,057)
<br /> Long Tenn Debt Adjustment(lease) 166,854 156,054 -
<br /> LeaseLizbllity(longtermpodlon) 1,111,219 '1,344,691 (236472)
<br /> 3,458,226 3:846755 (390529)
<br /> Distribution.
<br /> Payable to Law Enforcement 0 0
<br /> Payable to Education 0 0 -
<br /> Payable laCrumb, 0 0'
<br /> Total Current/LT Liabilities - p 0.
<br /> Equity
<br /> Balance Beginning of the year 131965,186 13,462,308 442,878
<br /> Add lncame(Loss)Ye..ft-Date 28.156 -442878 (414,723)
<br /> Balance End of the PmWd 13,933,341 13,905,186 28165
<br /> Total Llabllltles&Equity 21.2&1.178 :21772,993 (611.816)
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