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<br /> Orange County Alcoholic Beverage Control Board
<br /> Comparative Statement of Net Position
<br /> As of JULY 2025 and 2024
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<br /> Assets
<br /> 2025 2024 Variance
<br /> Current Assets
<br /> Cash-Twist 0 347,281 (347,201)
<br /> Cash-First Hodson 1,038,360 2,664,099 (615,739)
<br /> Cash-513 Bank 1,594,907 1.140,362 446,545
<br /> Capital Management Trust 1,021,970 0 1,021,970
<br /> Cash-Store Change Reserve. 18,000 18,000
<br /> Tclel Cash&Cash Equivalents 4,573,237 4. 68,742 504,496 MAO%
<br /> Accounts ReceNabl. 250 2,733 (2,483)
<br /> Prepaid Expenses 270,055 241,681. 28,374
<br /> Distributions(prepaid) 223,768 2161,187 4,599
<br /> 3ecudty Deposits 40,736 '20,730. 20,000
<br /> Inventory 4,148,775 002,973 (434,198) -9.47%
<br /> Inventory(bags) 44,876 ''36 22Y 8,656
<br /> Lease Asset 2,112,828 2112,928.
<br /> 6,841,286 7,216,338 (375,062)
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<br /> Total Current Assets -01;414,523 11.285,000, 129,443
<br /> Property&Equipment
<br /> Land,Buildings&Improvements 13,108,392 13,182,921. 5,471
<br /> Vehicles&Equipment 2,683,574 '.2460 238. 123,336
<br /> Tolal Property&Equipment 15,771,966 11193t169 128,807
<br /> - Lase:Accumulated Depreciation (5,035,004) (4,589,616) (445,389)
<br /> Accumulated Leas.AmoNxe6an (941470) Q0595B)- (235,521)
<br /> Not Property&Equipment 9.796.483 10,347.538. (652,103)
<br /> Other Assets(Pension)
<br /> Defraud Oudcw Asset(OPEB) (128,969) (128,969) -
<br /> Pension DeferralsiNel Pension Most 724,227 724227 -
<br /> Defamed Outflows of Resources 301.637 "301637.
<br /> -806805 -"896.895 -
<br /> Total Assets 22.10¢,901 22528,581. 22,106,9D1
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<br /> Liabilities and Equity
<br /> Current Liabilities 2026 2024
<br /> Accounts Payable
<br /> Trade 1,547,269 1,055,084 (108,893 -6.66%
<br /> Other 141:672 788,343 8,702
<br /> t 668;641 1,780 343. (99,702) 5.58%
<br /> Excise Taxes 490.762 5V,,970- (17,208)
<br /> Other/Sales Taxes 136,131 138,645 (3,414)
<br /> Payroll Llabll0les 126,436 -:47,315 69,121
<br /> Payroll Accruals 111,724 f23 600 - (11'876)
<br /> Accrued Interest(i.e..) 2002, 3,116 (1,033)
<br /> 866;135 ,:)840,50 26,590 3.04%
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<br /> Other Current Liabilities
<br /> Net Liabillity(OPEB) 333,847 333,847 -
<br /> Net Pension Deferral 1,681.271 1,,661,211.
<br /> Defamed Inflows of Rmmumas(Pension: 18,437 18,437. -
<br /> Lease Liability(cumentporion) 221,992 232,367. (10.376)
<br /> 2,265,547 "'2,266,922:- (10,375) -0.46%
<br /> Long Term Liabilities _
<br /> Note Payable(Flat Hudson) 2,174.085 2.391,870 (167'1%)
<br /> Lang Tenn Debt Adjustment(lease) 166,854 156,653 1
<br /> Lease Liability(long tens portlen) 1,a96;800 - 1.324,086 (228,186)
<br /> 3,428.339 '3.813,718-, (385,379)
<br /> Distributions
<br /> Payable to Law Enforcement 0 0 Payable to Education 0 01 -
<br /> Payable to County 0 0
<br /> Total Curren6LT Liabilities - 0 0
<br /> Equity
<br /> Balance Beginning of the year 13,933,341 13,906,166 28,155
<br /> Add Income(Loss)Year-t Date (65,102) (84,163) 19,051
<br /> Balance End of the Period 13,868,239 13A211033. 47,206
<br /> Total Liabilities&Equity 22.106901 22,529,561 (422,660)
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