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<br /> Orange Count Alcoholic Beverage Control Board
<br /> 9 Y 9
<br /> Comparative Statement of Net Position
<br /> As of FEBRUARY 2026 and 2025
<br /> Assets
<br /> 2026 2026 Variance
<br /> Current Assets ',
<br /> Cash-First Horizon 1,642,244 1,256,783 385,461 '.
<br /> Cash-W Bank 1,030,227 1,224,171 (193,944)
<br /> Capital Management Trust 1,045,361 508,866 536,496
<br /> Cash-Store Change Reserves 18.000 16,000
<br /> Total Cash&Cash Equivalents 3.735.832 3,007,819. 728,013 24.20%
<br /> Accounts Receivable 0 718 (718)
<br /> Prepaid Expenses 200,822 203,299. (2,477)
<br /> Distributions(preyed) 111,880 109,684 2,296
<br /> Security Deposits 40,736 40,736 -
<br /> Inventory 4,678,051 8,028,014 (349,963) -6.96%
<br /> Inventory(bags) 58,315 69.347. (1,032)
<br /> Lease Asset 2.112,828 2,112 828 -
<br /> 7,202,632 '7,654,626 (351,894)
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<br /> Total Current Assets 10,938.464. 10.562.345 370,119 3.56% ,
<br /> Properly&Equipment '
<br /> Land,Buildings&Improvements 13,186,556 13,182,921. 3,635
<br /> Vehicles&Equipment 2,592,137 2.580.620 11,517
<br /> Total Property&Equipment 15,778,693 15,783,641 15,152
<br /> Less:Accumulated Depreciation (5,316,934) (4,821,036).. (498,898)
<br /> Accumulated Lease Amortization (1,078,866) (845,345): (235,521)
<br /> Net Property&Equipment 9,382,893. 10.099,160 (716,267) -7.09%
<br /> Other Assets(Pension) '..
<br /> Deferred Outtlow Asset(OPES) (21,808) ,.(128.969) 107,161
<br /> Pension Deferrals/Net Pension Asset 590,591 724,227 (133,636)
<br /> Deferred Outflows of Resources 323,499' 301,637 2L862
<br /> 892,282 B96,695 (4,613) -0.51%
<br /> Total Assets 21;213,639 -21,558,400 (344,761)
<br /> Liabilities and Equity
<br /> Current Liabilities 2026 2025
<br /> Accounts Payable
<br /> Trade 1.053,601 767[346 286,255 37,30%
<br /> Other 97,923. '05.004 2919
<br /> 1.151,524 862,350. 289,174
<br /> Excise Taxes 491,BB9 503,248 (11,359)
<br /> Other/Sales Taxes 126,032 130,864 (4,832)
<br /> Payroll Liabilities 133,962 150,197 (16,246) '..
<br /> Payroll Accruals 47.895 40,616 7,280
<br /> Accrued Interest(I ease) 1,542 2,846 (1,304)
<br /> 801,310' 827,770 (26,460) -3.20%
<br /> Other Current Liabilities
<br /> Net Llabillty(OPEB) 259.050 333,847 (74,797)
<br /> Net Pension Deferral 1,795,523. 1,081,271 114,252
<br /> Deferred Inflows of Resources(Pension) 13,608 '18,437 (4,829)
<br /> Lease Liability(current portion) 183,963 236,839 (52,876)
<br /> 2.252.144 2,270,394 (18,250)
<br /> Long Term Liabilities
<br /> Note Payable(First Horizon) 2,081,819 2,241,462 (159,643)
<br /> Long Term Debt Adjustment(lease) 156,854 156,854 -
<br /> LeaseLiability(longtermportion) 1.001.154 1165941 (184,787)
<br /> 3,239,827 ~3(584,257 (344,430)
<br /> EquityI.
<br /> Balance Beginning of the year 13,88B,704 13,906,186 (16,482)
<br /> Add Income(Loss)Year-lo-Dale (119,870) 108.443. (228,313) -210,54%
<br /> Balance End of the Period 13,768,834 14.013.629 (244,795)
<br /> Total Liabilities&Equity 27.213;639 - 21.568,400 (344,761)
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