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"- Orange County Alcoholic Beverage Control Board
<br /> Comparative Statement of Net Position
<br /> As of SEPTEMBER 2025 and 2024
<br /> Assets
<br /> 2025 2024 Variance
<br /> Current Assets
<br /> Cash-Truist 0 493,730 (493,736)
<br /> Cash-First Horizon 1,054,643 0 1,064,643
<br /> Cash-5/3 Bank 1,673,453 1,160,396, 513,058
<br /> Capital Management Trust 1,029,148 1,940,749. (911,601)
<br /> Cash-Store Change Reserves 18,000 18.000', -
<br /> Total Cash&Cash Equivalents 3,776,244 3,612,079'. 162,366 4.49%
<br /> Accounts Receivable 0' 8,476, (3,476)
<br /> Prepaid Expenses 137,345. 210,491. (73,146)
<br /> Dlstrlbutions(prepaid) 0. 0
<br /> Security Deposits 40,735 20,736+. 20,000
<br /> Inventory 4,810,465. 5,141,150. (330,694) -6.43%
<br /> Inventory(bags) 84.618. 79,256 5,362
<br /> Lease Asset 2,112,828, 2,112,828 -
<br /> 7,185,983. 7,667,937' (381,964)
<br /> Total Current Assets 10,961,227: 11,160616'. (219,689)
<br /> Property&Equipment
<br /> Land,Buildings&Improvements 13,188,392 13,182,921- 6,471
<br /> Vehicles&Equipment 2,686,666 2,468,018. 118,648
<br /> Total Property&Equipment 15,775,058. 15,650,939' 124,119
<br /> Less:Accumulated Depreciation (5,113,412) (4,671,384)I (442,028)
<br /> Accumulated Lease Amortization (980,732) (746,211). (236,621) �.
<br /> Net Property&Equipment 9,680,914 10,234,344'. (553,430)
<br /> Other Assets(Pension)
<br /> Deferred Outflow A99et(OPEB) (21,808)' (128,969), 107,161
<br /> Pension DeferralslNet Pension Asset 590,591 724,227 �. (133,636)
<br /> Deferred Outflows of Resources 323,499 301,637 21,862
<br /> 892,282 896,895.' (4,613)
<br /> Total Assets 21,834,423 22,312,055'. 21,534,423
<br /> Liabilities and Equity
<br /> Current Liabilities 2025 2024 �,
<br /> Accounts Payable
<br /> Trade 1,143,600 1,486,797. (343,197) j
<br /> Other 90,979'. 111 480, (20,501)
<br /> 1.234.579 1.698.277? (363,698) -22.76%
<br /> Excise Taxes 513,050 631,344' (18,294)
<br /> Other/Sales Texas 134,384.. 138,8071 (4,423)
<br /> Payroll Liabilities 128,622. 124,249, 4,373
<br /> Payroll Accruals 61,316 84,747 6,569
<br /> Accrued Interest(lease) 1,928. 3,0W (1,110)
<br /> 839,300 852,185' (12,886) -1.51%
<br /> Other Current Liabilities -
<br /> NetLlzbility(OPEB) 259,060' 333,847' (74,797)
<br /> Net Pension Deferral 1,795,523 1,681,271! 114,252
<br /> Deferred Inflows of Resources(Pension) 13,608 18.437 (4,829)
<br /> Lease Liability(current portion) 211,181 233630 (22,456)
<br /> 2,279,362 2.267,194 12,168
<br /> Long Term Liabilities
<br /> Note Payable(First Horizon) 2,148,290 2,306,209. (158,009) -6.85%
<br /> Long Term Debt Adjustment(lease) 156,854 166,864. -
<br /> Lease Liability(long term portion) 1,073,968 1,285,457i (211,489)
<br /> 3.379,112 -3,748,610,. (369,498)
<br /> Distributions
<br /> Payable to Law Enforcement 0 0. - j
<br /> Payable to Education 0 0' -
<br /> Payable toCounty 0 a9.
<br /> Total CurrennLT Liabilities 0 0'.
<br /> Equity
<br /> Balance Beginning of the year 13,888,704 13,905,186'. (16,482)
<br /> Add Income(Loss)Year-to-Dale (86634) (59,397)', (27,237) -46.86%
<br /> Balance End of the Period 13002,070 13,045.769: (43,719)
<br /> Total Liabilities&Equity 21,534,423 22,312;056 (777,632)
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