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<br /> ' Orange County Alcoholic Beverage Control Board
<br /> Comparative Statement of Net Position
<br /> As of AUGUST 2025 and 2024
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<br /> Assets
<br /> 2025 20M Variance
<br /> Current Assets
<br /> Cash-Truitt 0 - 245,741 (463,968)
<br /> Cash-First Horizon 1,671.969 1,165,263 (516,716
<br /> CaitalM Bank 1,025,636 1,165,263'. 025,636
<br /> Capital Management Trust 7,025,636 6 1,0(1,325
<br /> Cash-Store Change Reserves 18,000 19;325' (1,325)
<br /> Total Cash&Cash Equivalents 4.607,378t - 3.842,646 664,832 17.30%
<br /> Accounts Receivable 0 2,733. (2,733)
<br /> Prepaid Expenses 152,283 227,388: (75,105)
<br /> Distributions(prepaid) 111,832 109,084, 2,298
<br /> Security Deposits 40,736 20,736'. 20,000 -
<br /> Inventory 4,799,448 4,766.526, 32,922 0.69%
<br /> Inventory(bags) 88,980 87,807'.. 1,173
<br /> Lease Asset 2,112,828 21112,828. -
<br /> 7,306,157 7,327,602 (21,445)
<br /> Total Current Masts 11.813,535. 11;170;i48'. 643,387
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<br /> Property&Equipment
<br /> Land.Buildings&Improvements 13,188,392' 13.182,921'. 5,471
<br /> Vehicles&Equipment 2,583,574 2,465,928I 117,646
<br /> Total Property&Equipment 15,771,966'. _15,648,849' 123,117
<br /> Less:Accumulated Depreclallon 15,073,466)' (4,030,482), (442.984)
<br /> Accumulated Lease Amortization (961,106). (725,685)-' (235,521)
<br /> Net Property&Equipment 9,737,394 10,292,782I (556,388)
<br /> Other Assets(Pension) _
<br /> Defoned Outff.Asset(OPEB) (125.909) (128,969)1. -
<br /> Pension Detests/Nei Pension Asset 724,227 724,227 -
<br /> Deferred Outflows of Resources 301,637 301.637 -
<br /> 896,895 895.095 -
<br /> Total Assets 22,44],82A. 2Z,359,&26. 22,447,824 Ali
<br /> Liabilities and EquityI'
<br /> Current Liabilities 2026 20M
<br /> Accounts Payable
<br /> Trade 1,838,825 : 1,426,704.. 412,121 28.89%
<br /> Other 143,952. 122,396 21,654
<br /> _1,982,I77: 1;549;902. 433,675 2B00%
<br /> Excl..Taxes 574,012' 583,192: (9,180)
<br /> OlhadSeks Taxes 151,774 156,905. (5,131)
<br /> Payroll Liabilities 151,361 133,441 17,920
<br /> Payroll Accraals 44,686 42,427' 2,269
<br /> Accrued Interest 8easa) 2,005. 3,076' (1.071)
<br /> 923,838 919�041' 4,797 0.52% j
<br /> Other Current Liabilities Net Liability(OPEB) 333,847 333,847'.
<br /> Net Penton Deferral 1,681,271' 1,681,271 -
<br /> Wanted Inflows of Resources(Pension) 18,437 18,437 -
<br /> LeaseLlabllily(currenlportion) 216,592 233,002: (16,410)
<br /> 2,250,147 2,266.567: (16,410) A,72%
<br /> Long Term Liabilities -
<br /> Note Payable(Find Horizon) 2,161,601 2,319,020'. (157,610)
<br /> Long Term Debt Adjustment(lease) 158,864 166,81A -
<br /> Lease Llabllity(long term podlon) 1,082,353. 1.305,241I (222.688)
<br /> 3,400,708 3,781,115. (380,407)
<br /> Dlelrlbutlons
<br /> Payable to Law Enfemement 0 01
<br /> Payable loEducation 0. 0 Payable to County 0 0' -
<br /> TotalCurren6'LT Liabilities 0 0,
<br /> Equity
<br /> Balance Beginning of the year 13,933,341 13,905,1861 28,155
<br /> Add Income(Less)Year-to-Date (42 987)' (61,176), 18,189 29.73%
<br /> Balance End of the Period 13,890,354. 13,844,010'. 46,344
<br /> Total Liabilities&EquBy 22,44T.824 22,359,826: 87,999
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