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<br /> Orange County Alcoholic Beverage Control Board
<br /> Comparative Statement of Net Position
<br /> As of APRIL 2025 and 2024
<br /> Assets
<br /> 2026 2024 Variance
<br /> Current Assets
<br /> Cash-Twist 0. 1,227,301 (1,227,396)
<br /> Cash-Roxhoro Savings(closed) 0 117,072'.. (117,072)
<br /> Cash-First Horizon 2,140,798 2,419,337' (278,639)
<br /> Cash513 Bank 1375699. 01 1,375,699
<br /> Capital Management Trust 512467 0 512,467
<br /> Cash-Store Change Reserves 16870, 18000' (1,130)
<br /> Total Cash&Cash Equivalents 4045834:. 3781,8051 264.029 6.98%
<br /> Accounts Receivable 718'. 2,5981 (1,880)
<br /> Prepaid Expenses 167.179' 228714'. (59,535)
<br /> Distributions(prepald) 219,167'. 207,93911 11,228
<br /> S.w0ly Deposits 40,736'. 20,7361 20,000
<br /> Inventory 4,230,008' 4.510,9991 (280,991) -6.23%
<br /> Inventory(bags) 51,708'. -45,2351 6,473
<br /> Leas.Asset 2,112,828'. 2,112.8281
<br /> 6,822,344' -: 7,127.0491 (304,706)
<br /> Total Current Assets 10,868,178 -10,908,854'i (40,676)
<br /> Property&Equipment
<br /> Lend,Buildings&Improvements 13,182,921 13,178,938 3,965
<br /> Vehicles&Equipment 2,68$5741 2,431,909 151,665
<br /> Total Property&Equipment 15,786,495: '15,610,8451 155,650
<br /> Less:Accumulated Depreciation (4,906,545) (4 439,015) (467,530)
<br /> Accumulated Lease Amortization (882,598)I (647,077):. (236,521)
<br /> Net Property&Equipment 9.977.352: 10524,763' (547,401)
<br /> Other Assets(Pensloni
<br /> Defend Outflow Asset(OPEN) (128,969), (185,679)!. 66,709
<br /> Pension DeferodslNet Pension Asset 724,227 677,608 46,619
<br /> Defend Outflows of Resources 301,637 254,559 47078
<br /> 896,895' 746,489 150,405
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<br /> Total Assets 21742,426 22.180,098', (437,671) �
<br /> Liabilities and Equity ,
<br /> Current Liabilities 2025 20M
<br /> Accounts Payable
<br /> Trade 885,061' 1 090.886' (205,825) -18.87%
<br /> Other 104,086'. -116,676; (12,690)
<br /> 889147 1207,582 (218.415)
<br /> Excise Taxes 579748'. 686,4331 (6,685) -1.14%
<br /> Omar/Sales Taxes 148249. 149,5461 (1,297) .0.87%
<br /> Payroll Liabllitles 203796 174,286! 29,610
<br /> Payroll Accruals 64054'. 62,5561 1,498 2.39%
<br /> Accrued Interest(lease) 2768'. 3,229' (MI)
<br /> 998,615' 876,050: 22,565 2.31%
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<br /> Other Current Liabilities -
<br /> NetLiabillty(OPEB) 333,847 445,71W (111,871)
<br /> Not Pension Deferral 1,681,271 1,413,742 267,529
<br /> Deferred Inflows of Resources(Penelon) 18,437 19,721 (1,284)
<br /> Lease Liability(cunaot portion) 238,128' 235,689 2,539
<br /> 2,271,683 21114,77Oi 158.913
<br /> Long Term Liabllitles ' -
<br /> Note Payable(FlmlHorizan) 2,214,385 2,373,717,, (159,332)
<br /> Long Term Debt Adjustment(lease) 156,853 154,002'. 2,851
<br /> Lease Llabil y(long[aim portion) 1,145,856. 1384i022 (238,166)
<br /> 3,51],094 3,911<7441 (394,647)
<br /> Distributions
<br /> Payable to Law Enforcement 0. 0
<br /> Payable to Education 0 0'. -
<br /> Payable to County 0. 0
<br /> Total CurrenVLT Liabilities 0 01
<br /> Equity
<br /> Balance Beginning of the year 13,905,186 13,462.3061 442,878
<br /> Atltl Income(Loss)Year-to-Date80,700 507,6661. '141,965) -88.04%
<br /> Balance End of me Period 13,965,086' 13,988,9731 (4,087)
<br /> Total Liabilities&Equity 21742,426 22.160,0981 437677
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