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<br /> Orange County Alcoholic Beverage Control Board
<br /> Comparative Statement of Net Position
<br /> As of JANUARY 2026 and 2024
<br /> Assets
<br /> 2025 2024 Variance
<br /> Current Assets
<br /> Cash-Twist 0 946,001 (948,001)
<br /> Cash-Roxboro Savings(closed) 0 221,772 (221.772)
<br /> CashFirat Horizon 1,684,307 2,183,669 (499,382)
<br /> Cash-5/3 Bank 1,149,413 0 1.149.413
<br /> Capltal Management Trust 607,204 0 607,204
<br /> Cash-Store Change Reserves 18,000 16,799 1,201 -
<br /> Total Cash&Cash Equivalents 3,358,924 3.368,241 (9,317) -0.28%
<br /> Accounts Receivable 1,612 3,%3 (1,951)
<br /> Prepaid Expenses 237,651 397,671 (180,020)
<br /> Dlatributions(prepaid) 219,167 205,439 13,728
<br /> Security Deposits 20,736 20,736 -
<br /> Inventory 5,360,486 4,453,611 906,677 20.36%
<br /> Invemory(bags) 64,292 49,601 14,691
<br /> Lease Asset 2,112.828 2.112,828
<br /> 6,016,774 7,243,440 773,325
<br /> Total Current Assets 11.375896 10,811.890 764,008
<br /> Property&Equipment
<br /> Land,Buildings&Improvements 13,182,921 13,178,06 3,985
<br /> Vehicles&Equipment 2,560.820 2.186,698 391,922
<br /> Total Property&Equipment 15,913,641 15,367,634 395,907
<br /> Less:Accumulated Depreciation (4,776,331) (4,322,364) (455,967)
<br /> Accumulated Lease Amcrlizatlon (523,718) (08,197) (235,521)
<br /> Net Property&Equipment 10,161,492 10,457,073 (295,581)
<br /> Other Assets(Pension)
<br /> Deferred Oull Asset(OPEB) (128,969) (185,678) 56,709
<br /> Pension DeferrelWNst Pension Asset 724,227 677,608 M619
<br /> Warned Outdo.of Resources 301,637 254.550 47,078 - I
<br /> 896,89 �,q8g ---T50 4006
<br /> Total Assels 22.434,086 27,816,263 618,833
<br /> LlabllRles and Equity
<br /> Current Liabilities 2025 2024
<br /> Accounts Payable
<br /> Trade 1,482.977 764,022 718,955 94.10%
<br /> Other 111.475 91,793 19,692
<br /> 1,584452 655,615 738,637
<br /> Excise Taxes 504,768 512,372 (7,614) -1.49%
<br /> OthedSelas Taxes 132,849 134,234 (1,685)
<br /> Payroll Llabllitles 164,386 82,145 82.241
<br /> Payroll Accruals 95,494 117,633 (22.139)
<br /> Accrued l blared(lease) 2.884 3,342 (458)
<br /> 900.171 849.726 60,445 5.94%
<br /> Other Current Liabilities -
<br /> NetLlability(OPES) 333,847 445,718 (111,871)
<br /> Net Pension Wendel 1,881,271 1,413,742 267.529
<br /> Deferred Inflows of Resources(Pension) 78,437 18,721 (1,284)
<br /> Lease Dabllily(wnent pollon) 236.197 233,718 2.479
<br /> 2.269,752 2,112.899 156,653
<br /> Long Term Liabilities -
<br /> NotePayable(FirslHorizon) 2,253,999 2,412,154 (158,155)
<br /> Long Teem Debt Adjustment(lease) 166.854 154,002 2,852
<br /> Lease Liability(long Tenn portion) 1,205.924 1442,159 (238,235)
<br /> 3,616,7T/ 4,008,315 (391,538)
<br /> Distributions
<br /> Payable to Law Enforcement 0 0
<br /> Payable to Education 0 0 -
<br /> Payable to County 0 0
<br /> Total CurrentlLT Listings. 0 0
<br /> Equity
<br /> Balance Beginning of the year 13,905,186 13,462,308 442,678
<br /> Add Income(Loss)Year-to-Dale 147747 528,169 (378,4421 -71.92%
<br /> Balance End of the Period14,052,933 13,988,497 64,436
<br /> Total Liabilities&Equity 22,434086 21.816,262 618,833
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