HomeMy WebLinkAbout2024a ABC Board Minutes ORANGE COUNTY ABC BOARD
Proposed Agenda for Open Session
Tuesday January 23, 2024, 10:00am
Location: 601 Valley Forge Road Hillsborough,NC 27278
Scheduled attendees:
Patrick Burns, Board Chair Elizabeth Carter, Member
Mike Zito, Member Tony DuBois, General Manager
Judson Williamson, Vice Chair Ron McCoy, Finance Officer
Angela Willoughby, Asst, GM Julie Mebane, Board Secretary
Anna Richards, BOCC Liaison Taylor Jackson-Human Resources
Melvin Green, Member
Visitor(s): Erasmo Valazquez, Carrboro Police Department
Mondrez Pamplin and Tony Sorrell, Chapel Hill Police Department
Sgt. Scott Chesnut,Hillsborough Police Department
Lt. Brian Whitehurst, Orange County Sheriffs Office
Scheduled Absence: Chris Willett, Beemer, Hadler &Willett, P.A
1. Call open session meeting to order.
• The Mission of the Orange County ABC Board and our employees is to serve our
locality responsibly by controlling the sale of spirituous liquor,returning profits to
Law enforcement,Alcohol Education,and the County Fund while providing
excellent service in customer friendly, modern,and efficient stores.
• Does any member of the Board have a conflict of interest or any condition or fact
that might create the appearance of a conflict of interest with respect to any matters
on today's agenda?
2. Discuss proposed agenda, revise as needed and adopt the agenda.
3. Minutes of Open meeting-November 28, 2023
4. 2023-2024 Mid-Year Reporting:
10:15-Orange County Sheriff's Office
10:25-Hillsborough Police Department
10:35-Carrboro Police Department
10:45- Chapel Hill Police Department
5. Consent Agenda: November, 2023
a. Financial Reports:
i. Comparative Statement of Net Assets
ii Comparative Revenue and Expenses for November
iii Actual-to-Budget Comparison for November 2023
b. November 2023 and Year-to-Date Retail sales
i
a
C. Statewide sales report
6. Consent Agenda: December, 2023
a. Financial Reports:
j. Comparative Statement of Net Assets
ii Comparative Revenue and Expenses for December
iii Actual-to-Budget Comparison for December 2023
b. December 2023 and Year-to-Date Retail sales
c. Statewide sales report
7. Management Updates
8. Mid-Year Budget Amendment
9. Closed Session if needed.
10. Board Comments
11. Motion to adjourn.
ORANGE COUNTY ABC BOARD
Open Meeting Board Minutes
Tuesday, November 28, 2023, 10:00am
Location: 601 Valley Forge Road Hillsborough,NC 27278
Scheduled attendees:
Patrick Burns, Board Chair Judson Williamson, Vice Chair
Elizabeth Carter, Member Melvin Green, Member
Mike Zito, Member Tony DuBois, General Manager
Ron McCoy, Finance Officer Angela Willoughby, Asst. GM
Amy Fowler,BOCC Liaison Taylor Jackson, Human Resources
Call to order at 10:04 am, a quorum was present and Mr. Bums, Board Chairman called the board
meeting to order.
Mr. Burns read the Mission Statement: The Mission of the Orange County ABC Board and our
employees is to serve our locality responsibly by controlling the sale of spirituous liquor, returning
profits to Law enforcement, Alcohol Education, and the County Fund while providing excellent
service in customer friendly, modern, and efficient stores.
Mr. Burns read the Conflict-of-Interest Statement. The question was asked: Does any member of
the Board have a conflict of interest or any condition or fact that might create the appearance of
a conflict of interest with respect to any matters on today's agenda?All present said nay
Approval of the Open Meeting Agenda: Mr. Zito made a motion to approve the agenda, Mr. Green
seconded the motion and the vote carried.
Minutes of the open session October 17,2023:Mr. Williamson made a motion to approve the minutes,
Mr. Green seconded the motion and the vote carried.
Consent Agenda: October 2023
a. Financial Reports:
i. Comparative Statement of Net Assets
ii. Comparative Revenue and Expenses for October
iii. Actual to Budget Comparison
b. October 2023 and Year to Date Retail and LBD Sales
c. Statewide Sales Report for October 2023
Discussion was held, Ms. Carter made a motion to approve the consent agenda, Mr. Williamson
seconded the motion and the vote carried.
Board Attorney Contract Renewal: Discussion was held, Mr. Zito made a motion to approve the
contract renewal, Mr. Williamson seconded the motion and the vote carried.
Management Updates:
• Law Enforcement Reports were presented
i
• A grant management company(Fondant)was hired to manage the grant process. Taylor Jackson
is managing the implementation with a January timefiame to coordinate with the new grant
submissions.
• 90Degree was hired for redesign of the OC ABC website with an expected completion date of
January 31, 2024.
• Staff discussed a proposal for upgrading the POS system as well as back office software from
the current supplier, Dalcom, The proposal is $205,000 for retail POS system and $27,000 for
back office software. There was consensus from the board to move forward with signing the
contract with Dalcom and to include the proposal as a budget amendment in January 2024.
• Financial posters have been placed in each store and office location.
• Weldon Mills distillery tours are scheduled for January 18 &25, 2024.
• The allocated bourbon lotteries are expected to take place in December when all products have
been received. There will be a customer,restaurant/bar and employee lottery.
Health Insurance: The 2024 health renewals were within the budgeted amount therefore the board will
remain with the current company, First Carolina Care.
Board Comments:
Ms. Fowler stated the change of county commissioner liaison will start January 2024. All board
members expressed appreciation to Amy Fowler and her commitment to ABC. Mr. Burns discussed
current law enforcement challenges and acknowledged the staff on the work for the financial posters.
Ms. Carter made a motion to adjourn, Mr. Zito seconded the motion and the vote carried— 11:08.
Chair's Sign&ure and Date
State of North Carolina
Alcoholic Beverage Control Commission
ABC Law Enforcement Monthly Report
GS 18B-501(f1) 4T
Board: .
Orange County
Reporting Month/Year:
Dec-23 *� Quar+acsF`
Regulatory Activity and Training
Violations Reports Submitted to ABC Commission
Total Number of Offenses Contained in Reports
Sell to Underage Campaign Checks 1 CB
Permittee Inspections
Compliance Checks 2 CB 1 CH
Seller/Server Training
Alcohol Education 1 CH
ABC Law Violations At Permitted Away From Permitted
Establishment Establishment
Sell/Give to Underage 2 CB 6 CH
Attempt to Purchase/ Purchase by Underage
Underage Possession
Unauthorized Possession
Sell/Give to Intoxicated
All Other Alcohol Related Charges
Tota I: d
Controlled Substance Violations At Permitted Away From Permitted
Establishment Establishment
Felony Drug Related Charges
Misdemeanor Drug Related Charges
Total
Other Offenses At Permitted Away From Permitted
Establishment Establishment
Driving While Impaired
All Other Criminal Charges
Total:
TOTAL CRIMINAL CHARGES:
Agencies Assisted
Assistance Provided to Other Agencies
Remarks
Carrboro: 3 plain clothes operations looking for fake iD's. No violations. 1 joint
compliance operation with OC. Chapel Hill PD: One compliance operation with 35
businesses checked. 6 Failed All violations submitted to NCABC. Hillsborough: NA
Orange County: Conducted several stationary patrols at store locations at closing.
Reporting Officer/Title:
4 Agencies Reporting
Report Date:
Jan 12024
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: January 23, 2024 Agenda Item # Sa
Regular Session X
Closed Session
Presenter/Information Contact: Ron McCoy
Subject: November 2023 Financial Reports
Attachment(s):
1. Attachment"A" Comparative Statement of Net Position for November 2023.
2. Attachment "B" Comparative Statement of Revenues, Expenses and Changes in Net
Position for November 2023 and 2022.
3. Attachment"C"Actual to Budget Comparison, FY 2024.
Brief Summary/Explanations:
1. Comparative Statement of Net Position (Attachment "A"):
The financial position of the Board continued to become more "liquid" with total
cash held ($4,010,477) increased $518,161 (14.84%). Inventory levels ($5,225,588)
remained elevated, due primarily to the additions of the new Mebane and Southern Village
stores.
Accounts payable owed by the Board ($1,899,359) increased $191,153 (11.19%)
while taxes and payroll liabilities ($1,036,168) increased$85,049 (8.94%).
Year-to-date income ($401,041) decreased -$164,736 (-29.12%).
2. Comparative Revenue, Expenses and Changes in Net Position 2023 to 2022
(Attachment "B"):
Store sales for the month ($2,462,017) increased $110,151 (4.68%) while LBD
LI ,� s ($434 , increased $21,525 (5.21%). Total sales ($2,899,933) increased by
! $131,05 I° Taxes ($672,506) increased relative to sales (4.76%), although cost a
sales ($1, ,130) increased 10.85%, resulting in a decline in gross profit (-$52,606 -
7.35%). _,--
Total payroll expenses ($300,568) increased $11,254 (3.89%). Total operating
expenses ($133,026) increased $6,227 (4.91%), due primarily to increases in interest on
debt service ($10,054), credit card expenses ($3,051,frf91lo) and professional services
($3,594) related to audit and website development. Note: the previous year had a credit
balance for interest on debt service (-$4,646) due to a refund from the payoff of the BB&T
loan(-$9,075) that offset the month's interest due to First Horizon($4,429).
Monthly income after depreciation was $91,064, down -$82,079 (47.41%), due
primarily to the decline in gross profit.
Page 1 of 5 pages
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: January 23,2024 Agenda Item # 5a
Regular Session X
Closed Session
3. Actual to Budget Comparison for Year-to-Date 2023 (Attachment"C°'):
Projected sales year-to-date($12,925,195)have resulted in a balance of anticipated
revenues of 58.66%,just 0.33% above those budgeted.
With a budgeted balance of 61.10%,payroll expenses though 11/30/2023
($1,480,242)were trending approximately 2.77% below those anticipated.
Year-to-date total operating expenses ($690,823)have resulted in a balance of
58.56%,just 0.23% below those projected.
Total outlay for capital expenses to date ($38,260)remained substantially less than
projected, although funds allocated for the purchase of the warehouse truck, office
windows,grant software etc. are expected to transpire in early 2024.
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations/Comments: None
Page 2 of 5 pages
Orange County Alcoholic Beverage Control Board
Comparative Statement of Net Position
As of November,2023 and 2022
Attachment"A"
Assets
2023 2022 Variance
Cument Assets
Cash&Cash Equivalents
Cash-Tmisl 794,108. 723.376 70,732
Cash-Roxboro Savings 389,884 874,161' (484,297)
Cash-First Horizon 2,808,505. 1.876,198'. 932,309
Cash-Change Banks 18,000 18,683, (583)
Total Cash&Cash Equivalents 4,010,477. 3,492,316, 518.161
Accounts Receivable 788 2.718. (1,928)
Prepaid Expenses 184,650 127,279. 57,371
Distributions(prepaid) 103,136 0' 103,136
Security Deposits 20,736 20,736
Inventory 5,226,688 4,718,332: 507,256
Inventory(bags) 64,008 48,3861 15,621
Lease Asset 2,112,828 2;063,336' 59,492
7,711,732' 6,970,794 740,948
Total Current Assets 11,722,2091 10,463,100, 1,269.109
Property&Equipment
Land,Buildings&Improvements 13.131,027 10,164,865! 2,986,162
Verdes&Equipment 2,182,427 1949,276; 233,152
Total Property&Equipment 15,313,464 12,114,140! 3,199,314
Less:Accumulated Depreciation (4,260,157) (4,108.274)I. (141,883)
Accumulated Lease Amortization (548,944) (315,882) (233,062)
Net Property&Equipment 10,614,363 71689,984'.i 2,824,369
Other Assets(Pension)
Deferred Outflow Asset(OPEB) (185,678). (242,387)I, 66,709
Pension Deferrals/Nat Pension Asset 677,608 343.977 333,631
Deferred Outflows of Resources 254,659 201.166 53,393
746,489 302.756 443,733
Construction In Progress(Mebane) 0. 21537193' (21537,193)
Total Other Assets 0 2,W 19T (2,537,193)
Total Assets 22,983,061 20,99J,033'- 1,990,018
Liabilities and Equity
Current Liabilities
Accounts Payable
Trade 1,767,939 1,582,663'. 185,276
Other 131,420'. 125,543'' 5,877
1,899,359' 1,708,206'. 191,163
Excise Taxes 066,456 636,973' 30,483
Other Taxes 178,721 130,998'.. 7,723
Payroll Liabilities 101,920 63,338 38,582
Payroll Accruals 85,656 66,345'. 29,310
Accrued Interest(lease) 3,416 24,465. (21,049)
1,036,168 951,119: 86,049
Other Current Liabilities
Net Liability(OPEB) 445,718 546,066. (100,338)
Deferred Pension Liability 1,413,742 363,462 1.050,280
Deferred Inflows of Resources(Pension) 19,721 549,636 (629,916)
Lease Liability(cuff ant portion) 232,477 206,948 23,529
2,111,658. 1,065,102 443,556
Long Term Liabilities
Note Payable(First Horizon) 2,437.792 2,212,383 225,409
Long Term Debt Adjustment(lease) 164.002 41,334. 112,688
Lease Liability(long ten potion) 1,480,723. 1,638,003'. (157,370)
4,072,617 3,891,810'. 180,707
Distributions
Payable to Law Enforcement 0 (14,000.00). 14,000
Payable to Education 0 23,685.00 (23,585)
Payable to County 0 (58;334.00)'. 68,334
Total CurrenbLT Liabilities 0 (48,749)I 48,749
Equity
Balance Beginning of the year 13,402,308 12.256,7681 1,205,540
Add Income(Loss)Year-to-Data 401,041 606,7771 (164,736)
Balance End of the Period 13,863,349 12,622,545' 1.040,804
Total Liabilities&Equity 22.983,061 20,883.033'. 1.990.018
3
Orange County Board of Alcoholic Beverage Control
Comparative Statement of Revenues,Expenses and Changes in Net Position
For the month of November,2023 and 2022 Attachment"B"
November November $ %
Sales 2023 2022 Variance Variance
Retail-Liquor Sales 2,452,017 2,351,666 110,151 4.68%
Wine/Mixers Sales 3,566 4,206 (620) -14.74%
Commercial/LBD/Mixed Beverage-Liquor Sales 434,330 412805 21525 5.21%
Total Sales 2,899,933 2,768,877 131,058 4.73%
Less Taxes Based on Gross Sales 672,606 641,968 30,538 4,76%
Net Sales 2,227,427 2,126,909 100,518 4,73%
Less:Cost of Sales(Inc.breakage7adjsts.) 1,564f130 1.,411,006 153,124 10.85%
Gross Profit 663,297 715,903. 52,608 -7.35%
Payroll&Related Expenses
Salaries&Wages 204,635 194,955 9,680 4.97%
Payroll Taxes 14,425 13,584 841 6.19%
Emp Retirement 22,116 19,325 2,791 14,44%
Health Insurance 39,011 38,285 726 1.90%
Retiree Health Ins 13,512 15,386 (1,874) -12,18%
Human Resources 903 1,,904 (1,001) -52.57%
NC 401k 5,214 5,194 20 0,39%
Processing fees 752 601 71 10.43%
Total Payroll&Related 300,568 289,314 11,254 3,89%
Operating Expenses
Board Members/MeetinglTravel/Traming 425 350 75 21.43%
Rent 4,300 4,300 - 0.00%
Lease Amortization 19,627 20,507 (880) -4.29%
Repairs&Mainl. (Bldgs) 885 2,268 (1,383) -60,98%
Repairs&Malnl.(Equip.) 134 102 32 31.37%
Utilities,Telephone and Internet 8,220 11,880 (3,660) -30.81%
Insurance-Business 7,044. 6,409 635 9.91%
Store Expenses,Supplies and Bags 14,579 14,679 (100) -0.68%
TravellMlleage Reimbursement 9 9 100.00%
Office/Warehouse Supplies&Expenses 1,341 5,837 (4,496) -77.03%
Ext.Maintenance Services 2,122 2,034-'- 88 4,33%
Contract/Service Agreements 9,462 7,679 1,783 23.22°%
Postage 238 350 (112) -32.00%
Professional Services 5,589 1,975. 3,594 181.97%
Dues/Licenses/Fees 281 760 (479) -63.03%
Credit Card Processing/Bank fees 48,782 45,731 3,051 6.67%
Tmining/Education/Meeting - - - 0.00%
Burglar Alarm&Security 575 575 0.00%
Vehicle Expense 516 1,396 (880) -63.04%
Uniforms - 564 (564) -100.00%
Interest(Debt Service) 5,408 (4646) 10,054 -216.40°%
Interest(Leases) 3,416 3:695 (279) -7.55%
Cash over/short 93 323 (230) -71.21%
Contingencies/Misc. 31 31 -100,00%
Total Operating Expenses 1.33,026 126,799 6227 4.91%
Total Payroll/Operating Expenses 433,504 416 113. 17,481 4.20%
Income from Operations 229,703 299,790 (70,087) -23.38%
Other Income
Investment Income 405 145 260 179.31%
Miscellaneous
Total Other Income 405 145 260 179.31%
Net Income Before Distributions 230,1081 299,935 (69,827) -23.28%
Statutory Distributions: -
Law Enforcement(5%) 14,720 14,000 720 5.14%
Alcohol Rehabilitation&Education(7%) 21,750 21,000 750 3.57%
Total Statutory Distributions 36,470 35,001) 1,470 4.20%
Net Income Before Profit Distribution 193,638 264,935 71 297 -26.91%
Profit Distribution:
Orange County-Geneml Fund 68,667 58,333 8,334 1 14.29%
Net Income(Loss)before depreciation 126,971 206,602 1 (79,631) -38.54%
depreciation 35,907 33,459
91,064 173,143 (62,079) 47.41%
Year to Date Sales ComoaNson current current
Sales FY 2024 FY 2023 1 Change %
Retail Liquor 10,768,358 10,648,874 140,484 1.32%
Wine Sales 16,014 15,714 300 1.91%
LBD Sales 2,119,823 2079176 40647 1.95%
Total Sales 1 12,925,195 12,743.764 181.431 1 1.42%
Net Income(YTO) 404,041 666,777 164,736 -29.12%
Omnge County ABC Board
Actual to Budget Comparison
For the fiscal year ending 0613012024 Affechment"C"
NOVEMBER VTD 2024 Balance %
Sale, 2023 Sudan Remaining Remaining
Llquor5ales 2,462.017 10,789,358 26,613,255 15,823,897 59.46%
Wine/Mixer 3,685 16,014 40,050 24,036 60.01%
LBO 434.330 2,119,823 4,615,680 2,495,857 64.07%
Grass Sales 2.899,933 12,925,195 91,268,985 18,343,790 68.80%
Taxes based on gmse sales 672,506 3005,770 7,501,43D 449566C 59.93%
NOSales 2227,427 9,919,425 23.767655 13,848,130 58.M%.
Cost of Sales(xmumrylmenlay........re) 1,534,130 6555,529 16,338,045 9682516 69.26%
Grass Paflt 883,297 - 3263,896 7,429,510 4,165,614 E8.07%
Payroll and Related Expenses benchmark
Salaries and We,, 204,835 994,247 2,576,200 1,581,953 91.41% 5833%
Payroll Taxes 14,425 76,560 197,080 120,520 81d5%
Retirement 22,116 ` 116,937 273,910 156,973 57,31%
Group Health Insurance 39.011 191,236 485,000 293,]64 60.57%
Rethes's Group Insurance 13,512 67,551 170,000 102,439 60.26%
Human Resources 903 2,45E 25,000 22,548 90.19%
401k 6.214 27,485 68l 41,015 59.881A
Pmcessing fees 762 3,764 9,600 5836 60.79%
Totelpucaflalafedenowea 300,568 1,48024E 3,805,290 2,325048 61.10%
Operating Expenses
Board Membefshimming?reyeVEralning 425 4,103 8,500 4,397 61,73%
Rent 4,300 27,126 66,005 33,879 50.90%
Lease Amorthatlon 19.827 98,135 246,085 147,950 60.12%
Repairs&Maintenance-Bldgs 885 17,569 42,000 24,431 58.17%
Recalls&Maintenance-Equip. 134 13,057 25,000 11,943 47.77%
Utilltles,Telephone,Internet B,220 44,046 95,000 50,954 53.64%
Business Insurance 7,D44 35,257 88,275 53,018 60.06%
Store Supplies,Bags and Expenses 14.579 84,736 180,000 95,264 52.92%
Employee Travel 9 1,128 3,50D 2,372 67.77%
Office Supplies&Expenses 1,341 11,739 25,000 13,261 63.04%
Maintenance Services 2,122 10,445 28,UDD 17,555 62.70%
Service Agreements(Dmm/HVAC) %462 46,021 95,00D 48,979 61.55%
Postage 238 1,548 3,4DD 1,852 54.47%
Pmfeeslonal pass(Oflce)(audit and legs l) 5,%9 13,574 35,D00 21,426 81.22%
Dues&Subscriptions 281 1,094 4,900 3,806 77,67%
Credit Card Processing 48,182 224,173 565,115 340,942 50.33%
Training and Educaml.n 4,153 16,D00 5,847 58.47%
Burglar Alarm and Security 578 2,875 7,200 4,325 611.07%
Vehicle Expense 616 4,403 30,000 25,597 85.32%
Uniforms 311 4,000 3,699 92.23%
Debt Sandra(Interest expense) 5.408 27,126 62,675 35,549 66.72%
Interrupt(Leases) 3,416 17,497 41,260 23,773 67.82%
Cash over/short 83 682 San (182) -3640%
Contingendes/Mica. 36 SIR 454 92.80%
TWeloperatlogexpenses 133,026 690,823 1.666.915 976 D92 5856%
Total OunctinglPayroll Expenses 433,694 2,171066 6,472.205 3301139 60.33%
Income from Operations 229.703 1.092.830 1,85],3C5 864,475 44.17%
Other Income
Interest Income 405 2.127 2,500 373 MEN
Mlscellaneoua 385 1.000 615 61.601A
Total Other Income 405 2,512 3.600 998 28.23%
Net Income Before Profit Distributions: 230.103 1.095.342 1,96Q805 865,463 44.14%
Statutory Distributions
Law Enforcement 14720 73,598 211,83D 338,03E 65.22%
Alcohol Rehab&Etl 1 21760 108,]52 281,00D 152250 68.33%
Total Stalutory,Cannibal36,4]0 182,34E 472.630 29D,262 61.42%
NO Income Before Prom Distribution Li93.638 912,984 1,488.175 675.181 38.66%
Profit Distribution
Orange County-Gen Fund 66,667 333,333 806,000 471667 50.59%
Working Capltm Retchernaahanga In Net P.cItlrn: 120.971 679.661 683,175 103.614 16.15%
OapealeMm(nom0utledeOibM 25Ba1 129..E 426.0W
0". 401MI 2511,175
Capital Outlay Month 3'TD Budget ead..Vem9nlna
Warehouse
Delivery mark 0 130,400 130,400 10D.00%
Racking,8rsponel,scanners,computer 23.036 23,5C0 464 1.97%
Orrice
Replacement windows 0 35,000 35,000 100.00%
Grant s.ft.,marift.,DVR 3.358 16,C00 12,632 78.95%
Stares -
Securitycameaupgrades 0 10,000 10,000 W0.00%
Store p0061Sign 2,651 0 (2,881) -100.00%
Store AUDI pool r,,drd,,1,pjm,mdp, 219M C (2,900) -100.00%
nefrlgemtedcaaer 3,280 0 (3,280) -100.00%
Addt.exterlarll9hpng 2795 2.195 0 (2,7951 -100.00%
2795 38,260 214,900 176,640
Capital Receipts
Appapdated fund balance(RSB) (2,726) (34.900) (373,40D) (338,420) 90.63%
Debtservlce tmintloall
First Hart..(Mebane Store) 12,594 62,685 168,600 95,615 60.32%
5
i
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: January 23,2024 Agenda Item #5b
Regular Session X
Closed Session
Presenter/Information Contact: Ron McCoy
Subject: November 2023 Year-to-Date Retail and Mixed Beverage/LBD Store Sales
Attachment(s):
1. Attachment "A" Comparative Statement of Monthly and Year-to-Date Retail and Mixed
Beverage Sales by Store for November 2023 and 2022 (Page 2)
2. Attachment `B" Comparative Statement of Monthly and Year-to-Date Retail and Mixed
Beverage Sales Rankings for November 2023 (Page 3)
Brief Summary/Explanations:
Comparative Statement of Monthly and Year-to Date Retail/LBD Sales by Store(page 2)
Retail store sales for November 2023 ($2,462,017) increased$110,151 (4.68%) over the same
period in the previous year. Sales for Oakdale (10) decreased -$29,865 (-7.26%) while Chapel Hill
North(3)decreased-$11,134(-3.45%).Mebane(4)experienced the largest increase in sales(+$97,339,
43.79°/U) followed by Southern Village (8) (+$26,251,40.83°/u).
The overall number of bottles sold(178,417) increased by 237, +0.13%.
2023 year-to-date sales ($12,909,181) increased by $181,131, (+1.42%).
Comparative Monthly and Retail/LBD Sales by Store Rankings (gage 3)
Sales for November followed the usual pattern: Ram's Plaza(2) led with $433,619,followed
by Carrboro (7)with $410,650, Oakdale (10)with $381,229 and Mebane with $319,624.
Ram's Plaza led all LBD sales ($255,587), followed by Carrboro (7)($83,882)and Oakdale
(10) ($68,891).
Carrboro topped all wine sales with$750, followed closely by Carrboro with$697.
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations/Comments:None
Page 1 of 3 pages
Orange County Board of Alcoholic Beverage Control
Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales by Store
For the month of NOVEMBER 2023 and 2022 Attachment"A"
Monthly Liquor Sales/YTD %of
Retail Sales tbystorenumberl 11101/2023-11/30/2023 11/01/2022-11/30/2022 difference %increase retail sales
Hillsborough(1) 178,285 177,314 971 0,55% 7.24%
Rams Plaza(2) 433,619 417,656 15,963 3.82% 17.61%
Chapel Hill North(3) 312,004 323,138 (11,134) -3,45% 12.67%
Mebane(4) 319,624 222,285 97,339 43.79% 12.98%
Meadowmont(5) 196,941 198,535 (1,594) -0.80% 8.00%
Eno/Durham(6) 139,118 134,402 4,716 3.51% 5.65%
Carrboro(7) 410,650 403,146 7,504 1.86% 16.68%
Southern Village(8) 90,547 64,296 26,251 40,83% 3.68%
Oakdale(10) 381,229 411,094 (29,865) -7.26% 15.48%
2,462,017 2,351,866 110,151 4.68% 100.00%
LBD %of LBD sales
Rams Plaza(2) 255,587 253,123 2,464 0.97% 58.85%
Chapel Hill North(3) 8,754 0 8,754 100.00% 2.02%
Mebane(4) 867 651 216 33,18% 0.20%
Meadowmont(5) 12,724 14,398 (1,674) -11.53% 2.93%
Carrboro(7) 83,882 75,854 8,028 10.58% 19.31%
Southern Village(8) 3,625 0 3,625 100.00% 0.83%
Oakdale(10) 68,891 68,779 112 0.16% 15.86%
434,330 412,805 21,525 5.21% 100.00%
TOTAL 2,896,347 2,764,671 131,676 4.76%
Total Bottles Sold 11/01/2023-11/30/2023 11/01/2o22-11/30/2022
Retail 89,323 88,666 657 0.74%
"minis"(50 ml) 72,214 73,374 (1,160) -1.58%
LBD 15,880 15,140 740 4.58%
178,417 178,180 237 0.13%
Year-to-Date Liquor Sales %of
Retail Sales lbystorenumBerl 07/0112023-11/30/2023 07/01/2022-11/30/2022 difference %increase retail sales
Hillsborough(1) 802,535 819,211 (16,676) -2.04% 7.44%
Rams Plaza(2) 1,907,824 1,994,565 (86,741) -4.35% 17.68%
Chapel Hill North(3) 1,329,396 1,426,585 (97,189) -6.81% 12.32%
Mebane(4) 1,395,744 1,031,986 363,758 35.25% 12.94%
Meadowmont(5) 873,845 928,125 (54,280) -5.85% 8.10%
Eno/Durham(6) 614,551 627,373 (12,822) -2.04% 5.70%
Carrboro(7) 1,846,644 1,925,527 (78,883) -4.10% 17.12%
Southern Village(8) 377,437 116,335 261,102 224.44% 3.50%
Oakdale(10) 1,641,382 1,779,167 (137,785) -7.74% 15.21%
10,789,358 10,648,974 140,484 1.32% 100.00%
LBD 07/01/2023-11/30/2023 07101/2022-11/30/2022 %of LBD sales
Rams Plaza(2) 1,266,704 1,309,023 (42,319) -3.23% 59.76%
Chapel Hill North(3) 30,459 0 30,459 100.00% 1.44%
Mebane(4) 4,651 4,958 (307) -6.19% 0.22%
Meadowmont(5) 65,075 67,959 (2,884) -4.24% 3.07%
Carrboro(7) 394,001 378,661 15,340 4.05% 18.59%
Southern Village(8) 15,669 0 15,669 100.00% 0.74%
Oakdale(10) 343,264 318,575 24,689 7.75% 16.19%
2,119,823 2,079,176 40,647 1.95% 100.00%
TOTAL 12,909,181 12,728,050 181,131 1.42%
Page 2
Orange County Board of Alcoholic Beverage Control
Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales Rankings
For the month of NOVEMBER 2023 and 2022 Attachment 'B"
Sales Rankings
Retail Liquor Sales 11/01/2023.11/30/2023 RANK %of Total
Rams Plaza(2) 433,619 1 17.61%
Carrboro(7) 410,650 2 16.68%
Oakdale(10) 381,229 3 15.48%
Mebane (4) 319,624 4 12.98%
Chapel Hill North (3) 312,004 5 12.67%
Meadowmont(5) 196,941 6 8.00%
Hillsborough (1) 178,285 7 7.24%
Eno/Durham (6) 139,118 8 5.65%
Southern Village(8) 90,547 9 3.68%
2,462,017 100.00%
LBD 11/01/2023-11/30/2023
Rams Plaza (2) 255,587 1 58.85%
Carrboro (7) 83,882 2 19.31%
Oakdale (10) 68,891 3 15.86%
Meadowmont(5) 12,724 4 2.93%
Southern Village (8) 3,625 5 0.83%
Chapel Hill North (3) 8,754, 6 2.02%
Mebane (4) 867 7 0.20%
434,330 100.00%
Wine Sales 11/01/2023-11130/2023
Carrboro (7) 750 1 20.91%
Rams Plaza (2) 697 2 19.44%
Chapel Hill North (3) 680 3 18,96%
Meadowmont(5) 436 4 12.16%
Oakdale(10) 297 5 8.28%
Southern Village(8) 229 6 6.39%
Mebane(4) 218 7 6.08%
Hillsborough (1) 163 8 4.55%
Eno/Durham (6) 116 9 3.23%
3,586 100.0096
Page 3
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: January 23,2024 Agenda Item # 5c
Regular Session X
Closed Session
Presenter/Information Contact: Ron McCoy
Subject: Statewide Sales Report for November 2023
Attachment(s):
1. Attachment"NC Statewide Sales Report of Spirituous Liquor(Retail and LBD Sales)"
November 2023
Brief Summary/Explanations:
Of 171 Boards in the state, 27 boards (15.79%)had total liquor sales greater than $1,000,000.
Retail sales for the state were $133,606,621 (up 3.91%) while LBD sales were $30,898,955 (up
6.18%). Combined sales were up$4.33%.
Orange County ABC remained in I I'place for the third month in a row with total liquor sales
of$2,896,347. Orange County ABC led all boards in credit card usage (92.28%).
Mecklenburg County topped all boards in retail sales ($14,908,309) and LBD sales
($8,466,875). Wake County finished second in both categories with retail sales of$14,745,236 and
LBD sales of$5,107,930.
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations/Comments:None
Page 1 of 2 pages
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N
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: January 23,2024 Agenda Item # 6a
Regular Session X
Closed Session
Presenter/Information Contact: Ron McCoy
Subject: December 2023 Financial Reports
Attachment(s):
1. Attachment"A" Comparative Statement of Net Position for December 2023.
2. Attachment `B" Comparative Statement of Revenues, Expenses and Changes in Net
Position for December 2023 and 2022.
3. Attachment"C"Actual to Budget Comparison, FY 2024.
4.
Brief Summary/Explanations:
1. Comparative Statement of Net Position (Attachment"A"):
Total cash held by the Board in December was $4,548,719, up $106,830 (2.41%).
Liquor inventory ($4,807,613) remained elevated, up $783,841 (19.480/o), although trade
accounts payable ($1,330,787)was upjust$84,151 (6,750/0).
Current tax and payroll liabilities ($1,270,917) were virtually unchanged from the
prior year (+$345). Year-to-date income ($549,856), however, decreased significantly,
down -$314,872 (36.41%).
2. Comparative Revenue, Expenses and Changes in Net Position 2023 to 2022
(Attachment"B"):
Total sales for December ($3,590,007) declined -4.02%, due primarily to
calendarization. December 2022 had 27 days of business while December 2023 had 25.
Gross profit for the month ($857,811) declined -$83,127 (-8.83°/u).
Payroll-related expenses ($405,245) increased 9.95%, due in part to retention
payouts and an annual replenishment of the Board's state unemployment fund ($3,224).
Total operating expenses($165,123)increased$24,536(17.45%),due to increases in credit
card processing fees ($8,626), store expenses ($6,710) and utilities ($5,721). (Note: Duke
Energy billings in Dec. 2022 did not occur until Jan. 2023).
Monthly income after depreciation was $148,815, down -$155,848 (-51.15%)
from the previous year.
Page 1 of 5 pages
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: January 23, 2024 Agenda Item # 6a
Regular Session X
Closed Session
3. Actual to Budget Comparison for Year-to-Date 2023 (Attachment"C"):
Examination of the budget at mid-year is a time to review and amend the budget as
needed. (The mid-year amendment is presented as a separate agenda item.)
In summary,total sales are trending slightly above those anticipated (+2.82°/u),
although they have begun to slow somewhat.
With 50.45%in allocated funds remaining,payroll expenses to date are as
expected. Total operating expenses are up slightly,+1.35%. Adjustments to accounts
based on projections through June 30,2024 are addressed in the mid-year budget
amendment.
Likewise, anticipated capital outlay for the year(including newly requested
repairs/improvements at stores) is included in the mid-year budget amendment agenda.
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations/Comments:None
Page 2 of 5 pages
i
Orange County Alcohol In Beverage Control Board
Comparative Statement of Net Position
As of December 2023 and 2022
Attachment"A"
Assets
Current Assets 2023 2022 Variance
Cash&Cash Equivalents
Cash-Trulst 868,837 1,064,432'. (185,69%)
Cash-Roxboro Savings 344,209 806,712 (462,503)
CasInFirelhorizon 3,317,673 2,582,945, 754,728
Cash Change Banks 18,000 17,800. 200
Total Cash&Cash Equivalents 4,548,719. 4.441,889'. 108.880 2.41%
Accounts Receivable 788 2,718' (1,928)
Prepaid Expanses 105,797 170,798. (64,999)
Distributions(prepald) 0 0:
Security Deposits 20,736'. 20,736 -
Inventory 4,907.813 4,023,772 783,841 19.48%
Inventory(bogs) 64,507 41,425 13.082
Lease Asset 2'.112,828 2,063,336 59,492
7,102,269. 6,312,7811, 789,468
Total Current Assets 11.650.988 10,]64,870: 896,316
Property&Equipment
Land,Buildings&Improvements 13,170.827 10,164,865 3,005,962
Vehicles&Equipment 24886" 2,014,881'. 173,817
Total Property&Equipment 15,359,525 12,179,746 3,179.779
Less:Accumulated Depreciation (4,286,064) (4,142,966)'. (143,098)
Accumulated Lease Amortization (568,570). (336,389) (232,181)
Net Property&Equipment 10,504891 7700301 2,804,500
Other Assets(Pension)
Waned OutllowAssel(OPEB) (186,676)'. (242,387)'.. 56,709
Pension Delerralslkhd Pension Asset 677.608 343,977 338,631
Deferred Outflows of Resources 264.65E 201.166 53 393
74 6,489 362756
Conahuctlon in Progress(Mebane) 0 2,610,950. (2,610,966)
Total Other Assets 0. �261pg56'., (2,610,956)
Total Assets 22;902.368 21368,773 1,539,596
Liabilities and Equity
Current Llabllities
Accounts Payable
Trade 1,330,787. 1,246,636 04,161 0.75%
Other 135,787 79,286 56,501
1,468 574 1.326922'. 140,852
Excise Taxes 817,809 850,572 (32,763)
Other Taxes 230,109 240,804' (10.805)
Payroll Liabilities 121,738 73.401. 48,337
Payroll Accmals 97,792 81,3671 16,425
Accrued Interest(Iease) 3,379 24,420 (21,049)
1,270,917 1,2]01672' 345
Other Current Liabilities
Net Llabllity(OPEB) 445,718 546,056 (100,338)
Deferred Pension Liability 1,413,742 363,462. 1,050,280
Deferred Inflows of Resources(Pension) 19,721 54%636 (529,915)
Lease Llability(current portion) 233,097 200,652 23,545
2,112278 1,868706 443,572
Long Term Liabllltles
Note Payable(First Hodson) 2.424.973 2;333,804 01,169
Lang Term Debt Adjustr0enl(lease) 164,002 -9,076. 103,077
Lease Liability(long term portion) 1,401:460 1.819.285' (157,825)
4,040,435: 3.944,014- 90,421
Distributions
Payable to Law Enferoement 0 0,00 -
Payable toEducatlon 0. 38,063.00I (38,083)
Payable to County 0 0.00
Total Currenl/LT Liabilities 01 38,063 (38,083)
Equity
Balance Beginning of the year 13,462,308 12,256,769 1,205,540
Add memo(LOSS)Year-le-Date 549,856: 884.7281 (314,872) -38.41%
Balance End of me Period 14,012,164 13,121.988. 890,668
Total Liabilities&Equity 22,902,368 21.368,773 1 533,695
3
Orange County Board of Alcoholic Beverage Control
Comparative Statement of Revenues,Expenses and Changes in Net Position
For the month of DECEMBER,2023 and 2022 Attachment"B"
DECEMBER DECEMBER $ %
Sales 2023 2022 Variance Varlance
Retail-Liquor Sales 3,179,545 3,324,738 (145,193) -4.37%
Wine/Mixers Sales 5,307 5,982 (675) -11.28%
Commerclal/LBDIMixed Beverage-Liquor Sales 405,155 409788 4633 -1.13%
Total Sales 3,690,007 3,740,608 (150,501) -4.02%
Less Taxes Based on Gross Sales 824,990 868,147 33,157 -3.86%
Net Sales 2,765,017 2882361 117344 -4.07%
Less:Cost of Sales(Inc.breakage/ad)sts.) 1,907,206 1,94i 423'. (34,217) -1.76%
Gross Profit 857,811 1 940,938 83,127 -8.83%
Payroll&Related Expenses
Salaries&Wages 283,773 271,791 11,982 4.41%
Payroll Taxes 20,554 18,837 1,717 9.12%
Emp Retirement 31,412 26,722 4,690 17.55%
Health Insurance 44,958. 32,533' 12,425 38.19%
Retiree Health Ina 13,512 11,512 2,000 17,37%
Human Resources $3,224 4,934 1,254'. 3,680 293.46%
NC 401k 5,265 6,122'. 143 2.79%
Processing fees 837 800'. 37 4.63%
Total Payroll&Related 405,245 368,571 35,674 9,95%
Operating Expenses
Board Members IMesting/TravelRraining 425 350 75 21.439/6
Rent 4,300 6,143 (843) -16.39%
Lease Amortization 19,627 20,607 (880) -4.29%
Repairs&Maim. Edge) 1,042 1,305'. (263) -20.16%
Repairs&Mainl(Equip.) 1,379 1;476'. (97) -6.57%
Utilities,Telephone and Internet 11,295 5,574' 5,721 102.64%
Insurance-Business 7,622 6,409' 1,213 18.93%
Store Expenses,Supplies and Bags 21,300 14,690 6,710 45.99%
Travel/Mileage Reimbursement - 6'. (6) -100,00%
Office/Warehouse Supplies&Expenses 903 1,024 (121) -11.82%
Ext.Maintenance Services 2,382 1,,874 508 27.11%
Contract/Service Agreements 9,588 7,898. 1,690 21.40%
Postage 371 400 (38) -9.29%
Professional Services 4,275 3,168. 1,117 35.37%
DuaslUcensealFees 281 303' (22) -7,26%
Credit Card Processing/Bank fees 68,823 60,197' 8,626 14.33%
TreininglEducatlonlMeeting - 122. (122) -100.00%
Burglar Alarm&Security 735 675 160 27.83%
Vehicle Expense 2,087 1,388 699 50.36%
Uniforms - - 0.00%
Interest(Debt Service) 5,183 4,558 625 13.711.
Interest(Leases) 3,379 3,658 (279)
Cash over/shod 170 (4) 174 -4350.00%
Contingencies/Misc. 44 68 112 -164.71
Total Operating Expenses 165,123 140,587 24,536 17.45%
Total PaymillOperating Expenses 570,368 509,158 61,210 12,02%
Income from Operations 287,443 431,780 (144,337) -33.43%
Other Income
Investment income 416 907 (491) -54.13%
Miscellaneous
Total Other Income 416 907 491 -54.13%
Net Income Before Distributions 287,869 432,687 (144,828) -33.47%
Statutory Distributions:
Law Enforcement(5%) 14,720 14,000 720 5.14%
Alcohol Rehabilitation&Education(7%) 21,750 21,000 750 3.57%
Total Statutory Distributions 36,470 35,000 1,470 4,20%
Net Income Before Profit Distribution 261,389 397687 148296 -36.79%
Profit Distribution:
Orange County-General Fund 66,667 58,333 8,334 14,29%
Net Income(Loss)before depreciation 184,722 339,354 (154,632) -45.57%
depnrdatlon 35,907 34,691
148,816 304,663 (155,848) -51.15%
Yearto Data Sales Comparison 2155152D2
current
sales FY 2023 Change %
Retail Liquor 13,973,612 (4,709) -0.03%
Wine Sales 21,696 (375) -1.73%
LED Sales 2,488,964 36,014 1.45%
Total Sales 16 484 272 1 30.930 1 0.19%
Net Income(YTn) 640,858 870,441 320,585 -36.83%
Orange County ABC Board
Appeal to Budget Comparison
For theJispal year ending W13012024 AffaohmenP'C"
DECEMBER WE 2024 Belence IN
Selea 2023 Budget Remaining remaining
Liquor Sales 3,179,645 13,968,903 26,613,255 12,644,352 47.61%
Wine/Mixer 5,307 21,321 40,050 18,729 46.76%
LBD 405155 2,524,978 4,615,680 2,090,702 45.30%
Gross Soler 3,60.007 16,515,202 31,268,985 14,753,783 47.18%
Texas based on gross sales 824,990 3,1130,760 7,501,430 3,670,670 48,93%
Net Soles 2,785.017 12,WM2 23,76769 11,083,113 45.63%
Costo13ales 9xrnegnrmu,judaneiq 1907206 8,562,735 16,33E p45 7775310 47.69%
Gross PrO/It 857.811 4,121,707 7,42ASID 3,307,503 44,52%
Payroll and Relaled Expenses henchmad:
Salaries and Wages 283,778 1,278,020 2,576,200 1,298,180 50.39% SO.M%
Payroll Taxes 20,554 97,114 192,080 99,96E 50.72%
Retleement 31.412 148,349 273,910 125,561 45,84%
Group Health Insurance 44,958 236,194 ANSI 248,806 51.30%
Retiree's Group Insurance 13,512 81,073 170,000 "1 52.31%
Human Resources 4,934 7,386 75,000 17,614 70.46%
4011, 6,265 32,750 68,530 35,753 52.19%
Processing fees 837 4601 9,6m 4,999 52.07%
reshad yal related expenses 406.245 1,885,487 R'SOS 0 1,919,803 50.45%
Operating Expenses
Bound MembemlMe0tinVreavellDelning 425 4,528 8,500 3,972 46.73%
Rent 4,300 31,426 EQo05 34,579 52.39%
Lease Amortlsalion 19,627 117,762 246,085 128,323 62.16%
Repairs&Maintenance-Bldgs 1,042 18,611 42,000 23,389 55.69%
Repaim&Maintenance-Egul, 11379 14,436 25,OI0 10,564 42.26%
UIIIItIes,Telephone,Interest _ 11,205 55,341 95,DO0 39,659 41]6%
Business insurance 7,622 42879 89,275 45,396 51.43%
Stare North,Bags and Expenses 21,300 105,036 1&1 73,964 41.OB%
Employee Travel - 1,128 9,500 2,372 67.77%
Oflke Supplies&Expenses 903 12642 23,000 12,358 49.43%
MalOtena0U 5ervlees 2,382 12,827 2END 15,173 54.19%
Service Agreements(Data/HVAQ 9,58E 55,609 95,000 39,391 41.46%
Postage 371 1,919 3,400 1,481 43.56%
Professional Fees(alflcel legate and legal) 4,275 17,849 35,000 17,151 49.00%
Dues&Subscriptions 281 1,375 4,90D 3,525 71.94%
Credit Card Processing 68,823 292,996 565,115 272,119 48.16%
Training and Education 4,153 10,00D 5,847 58.47%
Dopler Alarm and Security 735 3,610 7,200 3,590 49.86%
Vehicle Expense 2.087 6,490 30,000 23,510 78.37%
Bnlfmms 311 4,000 3,689 92.23%
Debt Servlce[interest expense) 5,183 32,300 62,675 30,36E 48.45%
Interest(Leases) 3,379 20,866 41,260 20,394 49.43%
Cash aver/short 170 852 SW (352) -70.40%
Coutingeneles/Mlle 44 Pal SEE 508 1-01,60%
TMel sparking expenses 165,123 855,946 1,666915 810969 48.65%
Total Opem0nglPayeall Expenses 670,338 2.741.434 5472.205 2,730,771 49.90%
Incomofrom Operation. 287,443 1,380,273 1,957,30E 577,D32 29.48%
Othmincomo
Based mom, 416 2,643 2,500 (43) -1.72%
Mlaeellaneous US 1000 615 61.50%
Total Dlhorincome 416 2,928 3,500 572 16,34%
NO Income Beftrs Profit Distributions: 287,859 1,383201 1,960,ilm 577,604 29.40%
Statutory Cis9'ibuthus
Law Enforcement 14.720 BS315 211,630 123,312 68.27%
Manuel Rehab&Ed 21760 130,600 261000 13050D 50.00%
Total Statutory DistedburI 36,4J0 218,818 4J2,830 253,812 SJ.JO%
Net lnaoms Before Profit Dhlributiun 251389 11164.363 1.468,17E 323,J92 21.76%
PmOe Olvalbu8on
Orange County-Oen Fund 66667 400.000 805,000 405,000 50.J1%
Werkin0 CepIted RHalea dCM1an081n Net Pmlgsn: 184,J22 784,383 683,f I5 81208 -11.89°h
aeaux.ruproo,suaxmsaN exalt 2426
Nome splay xexame
Ca011al Oetlev Month YID Budget eWsmfemmNV
warrens.
Deliverymuck 0 130,400 130,400 100.00%
Racking,fnspanel,scanners,computer 4.181 27.217 23.600 (3,717) -15.82%
Offlas
Replacement windows 39,800 39.800 36.000 (4,8001 -13.71%
Grant software,poorer,OVA 3,388 16,000 12,632 78.05%
SEEM
Security ramem epglades 0 10,000 10,W0 100.00%
Store N003/stunner 2�80 2,090 0 ROAD) -100.00%
Storetl0061510n 2,881 0 (2,881) -100.00%
Store NO04 addbIlpol archltectlonglnekring 2,900 0 (2,900) -100.00%
Store d003 roJdgeromd cooler 3,280 0 (3,2801 -100.00%
Addt exterior lighting 2,705 0 (2,7951 IDO.00%
46,071 84,331 214,900 130,569
Coetal Ramip[s
Appropriated fund balance(R58) (46,071) (81,051) (373AOD) (292949) 70.20%
Debt Service lorecipall
First Il(Morgan Store) 12,819 75,704 158,600 82,796 52,24%
S
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: January 23,2024 Agenda Item # 6b
Regular Session X
Closed Session
Presenter/Information Contact: Ron McCoy
Subject: DECEMBER 2023 Year-to-Date Retail and Mixed Beverage/LBD Store Sales
Attachment(s):
1. Attachment "A" Comparative Statement of Monthly and Year-to-Date Retail and Mixed
Beverage Sales by Store for DECEMBER 2023 and 2022 (Page 2)
2. Attachment `B" Comparative Statement of Monthly and Year-to-Date Retail and Mixed
Beverage Sales Rankings for DECEMBER 2023 (Page 3)
Brief Summary/Explanations:
Comparative Statement of Monthly and Year-to Date Retail/LBD Sales by Store(page 2)
Total retail store sales for December ($3,179,545) decreased 4.37% from the previous year.
Total LBD sales ($405,155) decreased -1.13%. This was due primarily to calendarization: December
2022 had 27 days of business including five Thursday/Friday/Saturdays with Christmas Day being on
Sunday. December 2023 had 25 days of business with Christmas Day on Monday.
Store 004(Mebane)established a new record-high sales day on the Saturday before Christmas:
$86,593.
The total number of bottles sold (206,571) decreased -5.37%, although LBD bottles (15,223)
increased 2.44%.
At mid-year, year-to-date store sales ($13,968,903) decreased slightly (403%) while LBD
sales ($2,524,978) increased 1.45%.
Comparative Monthly and Retail/LBD Sales by Store Rankings (page 3)
Oakdale (10)ranked first in retail store sales with $519,082,followed closely by Carrboro (7)
with $518,302. Although Ram's Plaza(2) slipped to third place with retail sales of$513,493,the
store led all LBD transactions with sales of$212,337.
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations:None
Page 1 of 3 pages
Orange County Board of Alcoholic Beverage Control
Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales by Store
For the month of DECEMBER 2023 and 2022 Attachment"A"
Monthly Liquor Sales/YTD %of
Retail Sales lbystorenumber) 12/01/2023-12131/2023 12/01/2022-12/31/202Z difference 95 increase retail sales
Hillsborough(1) 211,972 247,837 (35,865) -14.47% 6.67%
Rams Plaza(2) 513,493 575,652 (62,159) -10.80% 16.15%
Chapel Hill North(3) 396,137 448,840 (52,703) -11.74% 12.46%
Mebane(4) 488,909 321,928 166,981 51.87% 15.38%
Meadowmont(5) 236,037 249,976 (13,939) -5.58% 7.42%
Eno/Durham(6) 174,888 185,733 (10,845) -5.84% 5.50%
Carrbora(7) 518,302 526,603 (8,301) -1.58% 16.30%
Southern Village(8) 120,725 122,314 (1,589) -1.30% 3.80%
Oakdale(10) 519,082 645,855 (126,773) -19.63% 16.33%
3,179,545 3,324,738 (145,193) -4.37% 100.00%
LBD %of LBO sales
Rams Plaza (2) 212,337 221,139 (8,802) -3.99% 52.41%
Chapel Hill North(3) 3,717 0 3,717 100.00% 0.92%
Mebane(4) 1,434 1,564 (130) -8.31% 0.35%
Meadowmont(5) 17,213 14,039 3,174 22.61% 4.25%
Carrboro(7) 90,329 88,164 2,165 2.46% 22.29%
Southern Village(8) 4,397 0 4,397 100.00% 1.09%
Oakdale(10) 75,728 84,882 (9,154) -10.78% 18.69%
405,155 409,788 (4,633) -1.13% 100,00%
TOTAL 3,584,700 3,734,526 (149,826) -4.01%
Total Bottles Sold 12/01/2023-12/31/2023 12/01/2022-12/31/2022
Retail 111,987 119,199 (7,212) -6.05%
"minis"(50 ml) 79,362 84,227 (4,866) -5.78%
LBD 15,223 14,861 362 2.44%
206,571 218,287 (11,716) -5.37%
Year-to-Date Liquor Sales %of
Retail Sales lbyarore nomher} 07101/2023-11/3012023 07/0112022-11/3012022 difference %increase retail soles
Hillsborough(1) 1,014,507 1,067,048 (52,541) -4.92% 7.26%
Rams Plaza(2) 2,421,317 2,570,217 (148,900) -5.79% 17.33%
Chapel Hill North(3) 1,725,532 1,875,425 (149,893) -7.99% 12.35%
Mebane(4) 1,884,653 1,353,914 530,739 39.20% 13.49%
Meadowmont(5) 1,109,882 1,178,101 (68,219) -5.79% 7.95%
Eno/Durham(6) 789,439 813,106 (23,667) -2.91% 5.65%
Carrboro(7) 2,364,946 2,452,130 (87,184) -3.56% 16.93%
Southern Village(8) 498,162 238,649 259,513 108.74% 3.57%
Oakdale(10) 2,160,465 2,425,022 (264,557) -10.91% 15.47%
13,968,903 13,973,612 (4,709) -0.03% 100.00%
LBD 0710112023-11130/2023 07/01/2022-11/30/2022 %of LBD sales
Rams Plaza (2) 1,479,041 1,530,162 (51,121) -3.34% 58.58%
Chapel Hill North(3) 34,177 0 34,177 100.00% 1.35%
Mebane(4) 6,085 6,522 (437) -6.70% 0.24%
Meadowmont(5) 82,288 81,998 290 0.35% 3.26%
Carrboro(7) 484,330 466,824 17,506 3.75% 19.18%
Southern Village(8) 20,065 0 20,065 100.00% 0.79%
Oakdale(10) 418,992 403,458 15,534 3.85% 16.59%
2,524,978 2,498,964 36,014 1.45% 100.00%
TOTAL 16,493,881 16,462,576 31,305 0.19%
Page 2
i
Orange County Board of Alcoholic Beverage Control
Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales Rankings
For the month of DECEMBER 2023 and 2022 Attachment 'B"
Sales Rankings
_Retail Liquor Sales 12/01/2023-12/31/2023 RANK %of Total
Oakdale(10) 519,082 1 16.33%
Carrboro(7) 518,302 2 16.30%
Rams Plaza (2) 513,493 3 16.1596
Mebane (4) 488,909 4 15.38%
Chapel Hill North (3) 396,137' 5 12.46%
Meadowmont(5) 236,037 6 742%
Hillsborough (1) 211,972 7 6.67%
Eno/Durham (6) 174,888 8 5.50%
Southern Village(8) 120,725 9 3.80%
3,179,545 100.00%
LBD 12/01/2023-12/31/2023
Rams Plaza (2) 212,337 1 52.41%
Carrboro(7) 90,329 2 2229%
Oakdale(10) 75,728 3 18.6996
Meadowmont(5) 17,213 4 4.2596
Southern Village(8) 4,397 5 1.09%
Chapel Hill North (3) 3,717 6 0.92%
Mebane(4) 1,434 7 0.35%
405,155 100.00%
Wine Sales 12/01/2023-12/31/2023
Rams Plaza (2) 965' 1 18.18%
Carrboro(7) 935 2 17.62%
Chapel Hill North(3) 759' 3 14.30%
Oakdale (10) 734 4 13.83%
Mebane (4) 510 5 9.6196
Meadowmont(5) 429 6 8.08%
Hillsborough (1) 378 7 z129W
Southern Village(8) 338 8 6.3796
Eno/Durham (6) 259 9 4.88%
5,307 100.0096
Page 3
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: January 23,2024 Agenda Item #CC
Regular Session X
Closed Session
Presenter/Information Contact: Ron McCoy
Subject: Statewide Sales Report for December 2023
Attachment(s):
1. Attachment"NC Statewide Sales Report of Spirituous Liquor(Retail and LBD Sales)"
December 2023
Brief Summary/Explanations:
The number of Boards in the state with sales greater than$1,000,000 grew from 27 to 35.With
combined sales of$155,268,585,the 35 boards accounted for 75.63%of total sales in the state.Retail
sales for the state ($173,913,902) were down -4.79%, while state LBD sales ($31,392,086) were up
0.74%.
Orange County ABC fell one place to 121 with total sales of$3,584,700, down-4.01%.
Although Mecklenburg County ABC remained in first place with combined sales of
$29,500,941,Wake County led retail sales with$20,649,266.Total combined sales for Wake County
were $25,694,779 (second place).
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations/Comments:None
Page 1 of 2 pages
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m
ORANGE COUNTY ABC BOARD—AGENDA FORM �q
Meeting Date: January 23, 2024 Agenda Item # W
Regular Session )t
Closed Session
Presenter/information Contact: Office Staff
Subject: Management Updates as of January 18, 2024.
1. Law Enforcement
Law enforcement will be onsite at the meeting for in person reporting.
2. Grant Management Companies
The grant process is online, and all of our current grantees have been sent this
information. Board Member training will take place nearer to the close of the
application process (March 31).
3. Website Design
Website should be completed this month for a launch soon after.
4. Distillery Tour
Weldon Mills distillery tours are January 18 and 25.
5. Bourbon Lotteries
The lotteries were all held and have been completed.
6. Recurring Topics
Recurring topics for the board meetings in 2024 are attached. •cax'-004,
7. AED Devices and Training
We had a customer health emergency in Carrboro recently and it solidified our
need for onsite AED devices. We are adding one to each store and the office and
are having training for all Managers and Assistant Managers in March to
coordinate with the arrival of the equipment.
1
Page 1 of 1 pages
Orange County ABC Meeting Schedule & Recurring Topics for fy2024
The following list of meeting dates is based on the current recurring schedule of the third or
fourth Tuesday in each month @ 10:00am and dates are subject to change as needed.
Recurring Reports: Financial statements from the preceding month are included in the Board
email each month along with sales and non-financial data such as unit sales, etc.
January 23, 2024 01 Tuesday
Review actual-to-budget results of the first half of the year and discuss latest financial
projections through year-end.
v Review/update/modify list of recurring Board meeting activities.
6 Month Law Enforcement Report for All agencies
y Discuss progress of ALERT funding and Law Enforcement Contracts
February 20, 2024
➢ '/z of Grantees come in for presentations
Living Wage and salary chart Review 2024,2026
New Board Member Recommendations if needed
Present to Board of County Commissioners
March 19, 2024
Review Board member's term expirations and determine if action is required to request second
term appointments of members or to request new members.
➢ Y2 of Grantees come in for presentations
Applications for the Alcohol Education Grant Program have a March 31 deadline. Applications are
reviewed during the month of April. Allocations are determined at the May meeting to include in draft
budget.
April 23, 2024 Ott, Tuesday
Review results of the 3rd quarter and compare to budgeted amounts.
Review year-to-date financial information, revise projections (if necessary) and latest
financial projections through year-end.
Review and discuss Board Goals
GM Review distributed to board members for feedback
Grant books given to board at this meeting to bring back to May meeting
Law Enforcement funding requests are due by April 15, 2023
May 21, 2024
Review list of projected major property and equipment purchases (over $50,000).
Review Preliminary Sales forecast/expense budget for the upcoming fiscal year.
y Review latest financial projections though year-end.
➢ FY2024 Draft budget is presented to the board for review
Capital Improvement Plan Review if needed
Draft Budget posted online and in media and sent to ABC commission and County
Commissioners and announces public hearing.
Review distribution laws and policies relating to "Net Profits before Distributions" and
working capital limits
Review Law Enforcement funding requests
Closed session to Discuss GM Review
Review Alcohol Education Grant requests
Make recommendation to BOCC for Board Chair role and new members
Page 1 of 2 pages
Orange County ABC Meeting Schedule & Recurring Topics for fy2024
...Public Hearing must be held prior to June 18 Meeting***
June 18, 2024
➢ Determine distribution amount for the General Fund for next FY.
➢ Sales Forecast/Budget for upcoming fiscal year.
➢ Determine capital Improvement projects for next FY.
➢ Determine Education grant funds for the upcoming fiscal year.
➢ Determine General Fund distributions for the upcoming fiscal year.
➢ Review Alcohol law enforcement requests and distributions
➢ GM Review & Contract Auto-Renewal before July 1.
➢ Budget for next fiscal year is adopted and copies sent to ABC commission and County
Commissioners before July 1.
➢ Determine attendees for the Summer Conference in August
➢ BOCC appoints Board Chair
July 18, 2024 if Needed (No meeting scheduled)
➢ New Board members are introduced and sworn-in or in August if no July meeting
➢ Elect Vice-Chair or in August if no July meeting
August 20, 2024
➢ Review/update/modify list of recurring Board meeting activities.
➢ Discuss future meeting dates/times; modify as necessary.
➢ Review un-audited financial statements for the past fiscal year if available.
➢ Verify Ethics Training completed or scheduled for newly appointed board members
September 17, 2024
➢ Review final copies of audited financial statements.
➢ Put independent auditor contract out for bid as needed.
➢ Put HVAC contract out for Bid every 3 years 2024, 2027 if needed
➢ Have initial Health Coverage conversation if needed
October 22, 2024
➢ Review financial results of the 15t quarter.
➢ Review latest financial projections through year-end.
➢ Review bids for independent auditors as needed.
➢ Review bids for HVAC contracts as needed
November 19, 2024
➢ Review commercial insurance package if needed (renews 1/1).
➢ Review leases coming up for renewal and plan for options
➢ Review group health insurance renewal (renews 1/1).
➢ Pre-Holiday Season store security as needed
➢ Board Attorney review (2023,2025)
December 2024 if Needed (No Meeting Scheduled)
➢ No Recurring Board Topics are scheduled
Page 2 of 2 pages
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: January 23,2024 Agenda Item#S
Regular Session X
Closed Session
Presenter/Information Contact: Ron McCoy
Subject: Mid-Year Budget Amendment for Fiscal Year 2024
Attachment(s):
1. Attachment"A"Mid-Year Budget Amendment FY 2024
2. Attachment`B"Revised Annual Budget/Worksheet for Fiscal Year 2024
Brief Summary/Explanations:
1. Budget Amendment (Attachment "A"):
The following revisions to the annual budget for fiscal year 2024 are recommended for the Board's
consideration and approval based on examination of the budget at mid-year.
Section 1
Based on year-to-date sales volumes, retail store sales revenues have not been adjusted.
However, LBD sales have been amended(+$67,000)to reflect increased sales activity. The net
position has been increased accordingly (+$67,000).
Section 2
The budget for group health insurance expenses has been increased$20,000 to reflect 2024
rate increases.The retiree's group insurance liability calculated by actuarial has been decreased
-$7,855 to agree with the determined amount.Net position decreased -$12,145.
Section 3
Operating expenses have been adjusted for rent(-$14,405)and lease amortization (410,560),
based on the schedule provided by the auditor(DMJPS).
Utilities ($8,550), business insurance($11,625)and store expenses ($17,500) (including
implementation of AEDs/defibrillators in all stores/office)have been increased to reflect projected
increases.
Office supplies have been increased$27,000 based on the installation/upgrade of the NAV
back-office software/system. Service agreements have been increased $17,275 to reflect, in part,the
installation of the online grant software.
Originally,the NAV software upgrade was intended as a new capital asset. However, since
the software is leased via subscription,the upgrade is now listed as an"expense" and not a
purchased asset.Likewise,the grant software is a similarly leased expense and not a purchased asset.
Net position has decreased-$56,985.
Page I of 5 pages
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: January 23,2024 Agenda Item #8
Regular Session X
Closed Session
Section 4
Previously projected capital expenses have been adjusted per actual expenses. The warehouse
delivery trucks have decreased(-$130,400) as the truck is not expected to be delivered until the Fall
of 2024 (in the 2025 fiscal year). Expenses for warehouse purchases have increased $3,750.
The costs of office window installation increased$4,800 while funds allocated for other
office purchases decreased -$6,750.Net position increased $128,600.
Section 5
Capital expenditures for requested store expenditures have been increased $246,280 (plus a
$40,820 adjustment to funds from the Roxboro Savings account).Net position decreased -$287,100.
The summary effect on working capital (change in net position)was a net decrease of-$160,630.
2. Revised Annual Budget/Worksheet for Fiscal Year 2023 (Attachment"B"):
The revised annual budget worksheet shows the current year budget and changes related to the
mid-year amendment. Mid-year increases to working capital/change in net position are recorded in
green font and decreases in red.
Action Requested:
1. Review and discuss as needed.
2. Vote approval of budget amendment.
Financial Impact: See Above
Staff Recommendations/Comments:None
Page 2 of 5 pages
ORANGE COUNTY ABC BOARD
BE IT ORDAINED by the Orange County ABC Board that the following amendment be made to the annual budget
ordinance for the fiscal year ending June 30,2024.
Section 1 To Increase LBD revenues on higher than projected sales volumes
Increase decrease
LED Sales $670000
Working capital retained(Change in net position) $67,000
Section 2 To Increase payroll-related expenditures related to increased pay group health insurance and
decreased retiree expenses calculated by actuarial.
Increase decrease
Group Health Insurance $20,000
Retiree's Group Insurance $7,855
Working capital retained(Change in net position) $12,145
Section 3 To adjust operating expenses related to lease capitalization,Increased utility,business insurance and
store expenses and increases related to the Implementation of updated NAV software,online grant approval
system and AEDs/defibrillators.
increase decrease
Rent $14,405
Lease amortization $10,560
Utilities $8,550
Business Insurance $11,625
Store Expenses $17,500
Office Expenses $27,000
Service Agreements $17,275
Working capital retained(Change in net position) $56,985
Section 4 To adjust projected capital outlay based on actual expenses.
increase decrease
Delivery truck(warehouse) $130,400
Racking,fire panel,scanners(warehouse) $3,750
Replacement windows(office) $4,800
Monitor,DVR(office) $6,750
_. Working capital retained(Change in net position) $128,600
Page 1 of 2
Section 5 To adjust capital expenditures related to requested store expenditures
increase decrease
Additional shelving(Store 001) $4,400
Replace backroom ceiling tiles(Store 001) $5,000
Replace backroom cabinetry,countertop and wall(Store 001) $14,415
New refrigerated cooler(Store 003) $3,280
Replace POD scanner $2,090
Additional engineering and architectural expense(Store 004) $2,900
Install additional exterior lighting(Store 004) $2,795
Replace damaged ceiling(Store 005) $3,000
New store sign(Store 006) $2,885
Install registers and point-of-sale software(seven stores) $205,515
Appropriated fund balance(funding source) $40,820
Working capital retained(Change in net position) $287,100
Copies of this budget amendment shall be furnished to the Clerk of the County of Orange County,the INC ABC
Commission,and to the Budget Officer and the Finance Officer for their direction.
Adopted this 23rd day of January 2024
Pat Burns,
Orange County ABC Chairman
Page 2 of 2
MIDYEAR BUDGET 2024
ORANGE COUNTY ABC BOARD XWENDIOENT AEWSED
Annuaf Budget for Fiscal Year 2024 Bodicet
Sales:
LlWor5ales 26,613,255 26,613,255
Wine/Mixer 40,059
92,680
LB❑
4,615,689 67,096 4.6 . 0
Gross Sales 31,268,985 E 67,000 31,335,985
Less:Taxes an Gross Sales:
Taxes 7,501,43C 7,501,43n
Net Sates:
23,767,555 23,334,555
Less:Cost of Sales
Cml cr goods sold lire-inventory adjustments) 16,3381 16,338,D45
Gross Profits 7,429,510 7.496,510
Payroll and Related Expenses
Salaries and Wages 2,576,20u 2,576,2o0
Payr4 Taxes 197,080 197,080
Retirement 273,910 273,910
Group Health Insurance 485,000 ZC,D00 505,00D
Retiree's Group Insurance(actuarial) 17D,000 17,4551 162,145
Human Resources 25 000
25,000
401k fi8,50D 68,500
Pmcessme fees 9,600 gJS00
Total payroll related expenses_3,805,290 12,Las 3,817,435
Operating Expenses
Board Member/Meeting Expenses/Travel &,SQu 8,500
Rent 66,005 114,41)51 51,6130
Lease amortization 246,065 (1n,s6D) 235,525
Repairs&Maintenance-Bldgs 4z,000 42,00o
Repairs&Maintenance-Equip. 25,000 25,000
Utilities,Telephone,Internet 95,000 B,SSQ 103,550
Business Insurance R8,275 11,fi25 am,,,wm��aUrr 99,90n
Store supplies,Bags&Expenses 180,000 17.500 197,Suu
Employee Travel 3,500 3,500
Office Supplies&Expenses 25,000 27.000 xav,u/twu,renaroerfnryrce! 52,000
Exterior Malnt.Services 28,000 28,000
Service Agreements(Data/HVAC/Grants) 95,0o0 17,275 112,275
Postage 3 400 3,400
Professional Fees(audit and legall 35,000 35,000
Dues&Subscriptions 4,900 4,90)
Credit Card Processing/Isank fees 565,115 565,115
Training and Education(Human Resourcesl 1D,000 10,00u
Burglar Alarm and Security 7,200 7,200
Vehicle Expense 30,000 30,000
Uniforms 4,90u 4,000
Debt Service(Interest Expi 62,675 62,675
Interest[leases) 41,260 41 260
Cash overlshort Sao Sao
Comingencies/Mist 500 500
Total Operating Expenses 1,666,915 1 Sfi,9B5 1,723,900
operating Income 1,957,395 1,955,175
Other Income
Interest Income 2,590 2,5011
Other Income 1,000 1 000
TOW Other Income 3,500 3,500
Net Income Before Distributions 1,911 1,958,675
Statutory Distributions
Law Enforcement 21L,630 21L,530
Alcohol Rehab&Ed 251,000
251,000
472,630 472,630
Other Distributions
Orange County General Fund 8n5,000 805,000
Total Distributions 1,277,630 1,277,63u
Net Income Abler Distrib's 683,17S $110 681,045
Capital Outlay
Warehouse:
Delkvery truck(warehouse) 130,400 {130,400) 0
Racking,hrepanel,scanners,computer 23,500 3,750 27,250
Office:
Replacement windows 351uu0 4,800 39RDa
Grant software,monitor,DVR 16,000 (6,750) 9250
scores:
i
Security camera upgrades 1
0,00n 10,060
5helufng(Store 001) 4.400 4,4o6
Replace ceiling(Store 001) 6,00D 5,000
Sackroom cobinels(0ol) 14,415 14,415
Refrigerated cooler(Store 003) 3,280 3,280
1POD/sconner(Siore Oda) 2,090 2,090
Addt-ombdecturai/engineering(Stare 004) 2,900 2,900
Addr.exterior lighting/Store 004) 2,795 2,795
Replace ceding(S(.re 005) 3,OW 3,000
Sign More 005) 2,885 2,885
New registers/point-of safe sofrwore/Boch office servers{seven storesj 205,515 205,515
Funding source 332,380
Appropriated fund balance 1373,400) 40,820 (332,5BO)
Debt service(principal)
First Horizon{Mebane) 159,500 1S6,900
373,400 491,080
i58,509 158,500
Working Capital Retained
(Appropriated Fund Balance-Unrestricted) 663,175 -16U.630 5Z2.545
ORANGE COUNTY ABC BOARD
Proposed Agenda for Open Session
Tuesday February 20, 2024, 10:00am
Location: 601 Valley Forge Road Hillsborough,NC 27278
Scheduled attendees:
I
Patrick Burns,Board Chair Elizabeth Carter,Member
Mike Zito, Member Tony DuBois, General Manager
Judson Williamson, Vice Chair Ron McCoy, Finance Officer
Angela Willoughby,Asst. GM Julie Mebane, Board Secretary
Anna Richards, BOCC Liaison Taylor Jackson-Human Resources
Melvin Green, Member
Visitor(s): Tova Hairston-Boomerang, Samantha Luu-Campus & Commimity, Dean
Blackburn- Carpe Diem, Trish Halsey- Carpe Diem, Jessica Dreher- Orange County Schools,
Rubi Morales- El Centro
Scheduled Absence: Cluis Willett, Beemer, Hadler& Willett, P.A
1. Call open session meeting to order.
• The Mission of the Orange County ABC Board and our employees is to serve
our locality responsibly by controlling the sale of spirituous liquor, returning
profits to Law enforcement,Alcohol Education, and the County Fund while
providing excellent service in customer friendly, modern, and efficient stores.
• Does any member of the Board have a conflict of interest or any condition or
fact that might create the appearance of a conflict of interest with respect to any
matters on today's agenda?
2. Discuss proposed agenda, revise as needed and adopt the agenda.
3. Minutes of Open meeting- January 23, 2023
4. Consent Agenda: January, 2023
a. Financial Reports:
i. Comparative Statement of Net Assets
ii Comparative Revenue and Expenses for January
iii Actual-to-Budget Comparison for January 2023
b. January 2023 and Year-to-Date Retail sales
c. Statewide sales report
S. 2023-2024 Mid-Year Reporting:
10:15-Tova Hairston- Boomerang
10:30- Samantha Luu- Campus & Community
10:45-Dean Blackburn &Trish Halsey- Caipe Diem
11:00- Jessica Dreher- Orange County School System
H:15- Rubi Morales- EI Centro
*Break
6. Living Wage Updates
7. Closed Session if needed.
8. Board Comments
9. Motion to adjourn,
ORANGE COUNTY ABC BOARD
Open Meeting Board Minutes
Tuesday January 23, 2024, 10:00am
Location: 601 Valley Forge Road Hillsborough,NC 27278
Scheduled attendees:
Patrick Burns, Board Chair Elizabeth Carter, Member
Tony DuBois, General Manager Melvin Green, Member
Judson Williamson,Vice Chair Ron McCoy, Finance Officer
Angela Willoughby, Asst. GM Julie Mebane, Board Secretary
Anna Richards, BOCC Liaison Taylor Jackson- Human Resources
Visitor(s):
Mondrez Pamplin and Detective Paul Bell, Chapel Hill Police Department
Erasmo Velazquez, Carrboro Police Department
Chief Hampton and Lieutenant Chestnut, Hillsborough Police Department
Capt. Whitehurst Lieutenant House, Orange County Sheriff s Office
Call to order: at 10:04 am, a quorum was present and Mr. Burns, Board Chairman, called the
Board Meeting to Order.
Mr. Burns read the Mission Statement: The Mission of the Orange County ABC Board
and our employees is to serve our locality responsibly by controlling the sale of
spirituous liquor,returning profits to Law enforcement,Alcohol Education, and the
County Fund while providing excellent service in customer friendly,modern, and
efficient stores.
Mr. Burns read the Conflict-of-Interest Statement. The question was asked: does
anyone have a conflict of interest with respect to any matters on the agenda?All present
said nay.
Approval of the Open Meeting Agenda: Mr. Williamson made a motion to approve the
agenda, Mr. Green seconded the motion and the vote carried.
Meeting Minutes: The Open Meeting Minutes for November 28, 2023,were presented.
Discussion was held. Ms. Carter made a motion to accept the open session minutes, Mr.
Green seconded the motion and the vote carried.
2023-2024 Law Enforcement Mid-Year Reporting:
Law Enforcement presented a mid-year update to the Board. All Law Enforcement agencies
reported on the challenges throughout past year. Presentations included procedures for
conducting compliance checks, ALERT program, and BARS training. All agencies are
looking forward to collaborating with each other and resuming with additional DWI and
compliance checks. After each presentation, agencies answered questions from the Board.
i
Consent Agenda: November 2023
Financial Reports:
i. Comparative Statement of Net Assets
ii Comparative Revenue and Expenses for November
iii Actual-to-Budget Comparison for November 2023
November 2023 and Year-to-Date Retail sales
Statewide sales report
Discussion was held. Ms. Carter made a motion to approve the November Consent Agenda,
Mr. Green seconded the motion and the vote carried.
Consent Agenda: December 2023
Financial Reports:
j. Comparative Statement of Net Assets
ii Comparative Revenue and Expenses for December
iii Actual-to-Budget Comparison for December 2023
December 2023 and Year-to-Date Retail sales
Statewide sales report
Discussion was held. Ms. Carter made a motion to approve the December Consent Agenda,
Mr. Green seconded the motion and the vote carried.
Management Updates:
Law Enforcement: Law enforcement agencies were onsite for mid-year reporting.
Grant Management: The grant process is online and all of our current grantees have
been sent this information. Board member training will take place closer to the
application deadline in March
Website Design: Website should be completed this month for a launch soon after.
Distillery Tour: Weldon Mills distillery tours took place on January 18t"and 251h.
Bourbon Lotteries: The lotteries were held and have been completed.
Recurring Topics: Recurring topics for board meetings in 2024 are attached.
AED Devices and Training: We had a customer emergency in Carrboro recently and it
solidified our need for onsite AED devices. We are adding one to each store and the
office. We will have training for all Managers and Assistant Managers in March to
coordinate with the arrival of the equipment.
Mid-Year Budget Amendment:
Mr. McCoy presented a budget amendment for the fiscal year. Amendment includes
adj ustments to sales revenues and sales-related expenses, payroll and operational expenses
and capital expenditures. (See attached budget amendment). Discussion was held. Mr.
Williamson made a motion to accept the Mid-Year Budget Amendment, Mr. Green seconded
the motion and the vote carried.
Board Comments:
Mr. Williamson enjoyed the distillery tour and the team building it brought. Mr. Green
welcomed Ms. Mebane back and thanks the store employees for the work they put into
making our customers happy. Mr. Bruns thanked everyone for their hard work and
dedication. Everyone welcomed Ms. Richards as our new BOCC liaison.
At 12:05pnr Mr. Williamson made a motion to adjourn, Mr. Green seconded the motion and
the vote carried.
Meeting adjourned.
;q;Z41 2-
Chair's Signature and Date Boar Secretary's signature and Date
State of North Carolina
Alcoholic Beverage Control Commission V SCA7F
4 �X�
ABC Law Enforcement Monthly Report .
GS 188-501(fl) �
y
Board;
Orange County �^
Reporting Month Year:
Jan-24
Regulatory Activity and Training
Violations Reports Submitted to ABC Commission
Total Number of Offenses Contained in Reports
Sell to Underage Campaign Checks
Permittee Inspections
Compliance Checks 3 CB
Seller/Server Training
Alcohol Education 1 CH
ABC Law Violations At Permitted Away From Permitted
Establishment Establishment
Sell/Give to Underage
Attempt to Purchase/ Purchase by Underage
Underage Possession
Unauthorized Possession
Sell/Give to Intoxicated
All Other Alcohol Related Charges
Total: �
Controlled Substance Violations At Permitted Away From Permitted
Establishment Establishment
Felony Drug Related Charges
Misdemeanor Drug Related Charges
Total: +
Other Offenses At Permitted Away From Permitted
Establishment Establishment
Driving While Impaired 4 OC
All Other Criminal Charges
Total: �
TOTAL CRIMINAL CHARGES:
Agencies Assisted
Assistance Provided to Other Agencies 1 CH
Remarks
Carrboro: 3 plain clothes operations looking for fake ID's.No violations. Chapel Hill
PD: Conducted one BARS class. Inventigated fatal crash with ALE. Hillsborough: NA
Orange County: Conducted several stationary patrols at store locations at closing.
Deputy Boggs will be transitioning when Captain Whitehurst retires in April.
Reporting Officer/Title:
4 Agencies Reporting
Report Date:
Feb 12024
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: February 20, 2024 Agenda Item# 4a
Regular Session X
Closed Session
Presenter/Information Contact: Ron McCoy
Subject: January 2024 Financial Reports
Attachment(s):
1. Attachment"A" Comparative Statement of Net Position for January 2024.
2. Attachment `B" Comparative Statement of Revenues, Expenses and Changes in Net
Position for January 2024 and 2023.
3. Attachment"C"Actual to Budget Comparison, FY 2024.
Brief Summary/Explanations:
1. Comparative Statement of Net Position (Attachment"A"):
Cash held by the Board in January ($3,368,241) decreased -$450,860 (-11.81%)
from the prior year. Prepaid expenses ($397,671) increased significantly ($214,967) due
primarily to the downpayment paid on the new store registers ($114,706). Inventory
($4,453,611)was up $483,685,'12.18% over the previous year.
Accounts payable($855,815)was down(-$206,394, -20.72%)while tax and payroll
liabilities increased $12,709 (0.015%).
Year-to-date income($526,189)decreased-$324,302 (-38.13%).
2. Comparative Revenue, Expenses and Changes in Net Position 2023 to 2022
(Attachment"B"):
Total sales for January ($2,220,841) were up slightly, +$33,802 (+1.55%) while
gross profit($568,679) increased$12,071 (2.17%).
Total payroll expense($321,141)decreased-$6,898,(-2.10%). Operating expenses
($131,348) were up $9,996 (8.24%), due primarily to increases in utilities (+$4,703),
service agreements ($1,773), credit card fees ($1,414) and building repairs ($1,388).
Net income before depreciation($12,634)was down-$2,107 (-14.29%).
3. Actual to Budget Comparison for Year-to-Date 2023 (Attachment"C"):
With five months remaining in the fiscal year, a balance of 41.67% should remain
in allocated funds for the year. With 40.21% in projected sales remaining, sales for the
year remain slightly above those anticipated(+1.46%).
At 42.20%, payroll expenses are as expected,just 0.53%below those projected.
Page 1 of 5 pages
ORANGE COUNTY ABC BOARD —AGENDA FORM
Meeting Date: February 20, 2024 Agenda Item # 4a
Regular Session X
Closed Session_
Likewise, total operating expenses (42.73%) are 1.06%below those budgeted.
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations/Comments: None
Page 2 of 5 pages
i
Orange County Alcoholic Beverage Control Board
Comparative Statement of Not Position
As of January 2024 and 2023
Attachment"A"
Assets
2024 2023 Variance
Currant Assets
Cash&Cash Equivalents
Cash-Twist 946,001 1,017,282'. (71,281)
Cash-Roxboro Savings 221,772 804,046'. (583,174)
Cash-First HadZen 2,183,669 1,979,073 204.598
Cash-Change Banks 16,799 ^ 17,800. . (1,001)
Total Cash&Cash Equivalents 3,368,241. 3,819.101" (460,860) -11.81%
Accounts Receivable 3,563 2,716 847
Prepaid Expenses 397,671 182,704'. 214,967
Olsblbutlons(prepaid) 205,439 0. 205,439
Securily Depostis 20,736 20,736', -
Invenlory - 4,453,611 3,969,926'. 483,685 12.18%
Inventory(bags) 49,601. 86,808'. (37,207)
Lease Asset 2,112,828 2,053,336- 59,492
7,243A49. 6,316,226. 927,223
Total Current Assets 10,811:890 70,135,327. 476,363
Property&Equipment
Land,Buildings&Improvements 13,178,936 10,1648W 3,014,071
Vehicles&Equipment 2 186.691 2.014.881'. 173,817
Total Propetly&Equipment 15,387;634. 12,179,746 3,187,886
Less:Accumulated Depreciation (4,322,364) (4,177,667)'.. (144,707)
Accumulated Lease Amortization (588,197) (366,896) (231,301)
Net Property&Equipment 10,457.073 7,645,1931 2.811,880
Other Masts(Pension)
Deferred OuHlow Asset(OPEB) (185,678) (242,387) 66,709
Pension DeferrelslNet Pension Asset 677,608 343,977 333,631
Deferred Curb.of Resources 254.658 201.166 63.393
748,489 3D2;756 443,733
Construction in Progress(Mebane) 0 2,743 039 (2,743,039)
Total Other Assets 0 2,743,039� (2,743,039)
I. Total Assets 21,815,252 20,826,315. 988,937
Liabilities and Equity
Current Liabilities
Accounts Payable
Trade 764,022 963,656 (199,633) -20,72%
Other 91,793 98.564' (6,761)
856,816 1,062,209' (206.394)
Excise Taxes 512,372 506,864' 5,608
Other Taxes 134,234 129,541' 4,693
Payroll Llabifiies 82,145 81,067 1,078
Payroll Accruals 117.633 96,163". 22,480
Accrued Interest(lease) 3,342'. 24,302'. (21,050)
849726 837017'. 12,709
Other Current Liabilities
Net Liabilily(OPER) 445,718 540,0561 (100,338)
Deferred Pension Liability 1.413,742 363.462' 1,050,280
Deferred Inflows of Reseuress(Pension) 19.721 649,636 (629,915)
Lease Liability(whom portion) 233.718 211,168 23,660
2,112,89B 1,669,312 443,687
Long Term Llabllltles
Note Payable(First Horizon) 2,412,164 2,463,266' (51,112)
Long Term Debt Adlustmenvaudltor 50,409
Long Term Debt Adjustment irmse) 164,002 41.334 112,668
Lease Liability(long term portion) 1,442169 1,600.438, (158,279)
4,008,315 4,054,629' (46,314)
Distributions
Payable to Law Enforcement 0 (500.00). 500
Payable to Education 0. 38.066,00 (38,066)
Payable to County 0 68,338.00 (58 333)
Total Curreni Liabilities 0 96,889 (95,889)
Equity
Balance Beginning of the year 13,462,308 12,266,768 1,206,540
Add Income(Loss)Year-to-Date 626,189 860,491 (324.302) -38.13%
Balance End of the Period 13,988,497 13,107259. 831,238
Total Llabllltles&Equity 21,815 262 20,826.316 988,937
3
Orange County Board of Alcoholic Beverage Control
Comparative Statement of Revenues,Expenses and Changes in Net Position
For the month of JANUARY,2024 and 2023 Attachment"B"
JANUARY JANUARY $ %
Sales 2024 2023 Variance Variance
Retell-Liquor Sales 1,845,156 1,776,906 68,250 3,84%
Wine/Mixers Sales 2,877 2,816 61 2.17%
Commerclal/LBD/Mixed Beverage-Liquor Sales 372,808 407,317 34,509 .8.47%
Total Sales 2,220,841 2,187,039 33,802 1.55%
Less Taxes Based on Gross Sales 517,167 511,749 5,418 1.06%
Net Sales 1,703,674 1,675290 28,384 1.69%
Less:Cost of Sales(Inc.breakage/adjsts.) 1,134,995 1,118,682 16,313 1,46%
Gross Profit 568.679 556,608 12,071 2.17%
Payroll&Related Expenses
Salaries&Wages 217,760 232,338 (14,578) -6.27%
Payroll Taxes 14,955 16,040 (1,085) -6.76%
Emp Retirement 22,751 21,933 818 3.73%
Health Insurance 44,088 39,533 4,555 11.52%
Retiree Health Ins 13,612 11,513 1,999 17.36%
Human Resources 1,957 1,118 839 75,04%
NC 401k 5,396 6,035 361 7.17%
Processing fees 722 529 193 36.48%
Total Payroll&Related 321,141 328,039 6,898 -2.10%
Operating Expenses
Board Members/Meeting/Travel/Training 552 378 174 46.03%
Rent 4,300 4,300 - 0.00%
Lease Amortization 19,627 20,507 (880) -4.29%
Repairs&Maim (Bldgs) 2,147 759 1,388 182.87%
Repairs&Malnt.(Equip.) 249 708 (459) -64.83%
Utilities,Telephone and Internet 17,068 12,365 4,703 38.03%
Insurance-Business 8,549 7,043 1,506 21.38%
Store Expenses,Supplies and Bags 12,487 11,412 1,076 9.42%
TravellMlleage Reimbursement - 0.00%
Office/Warehouse Supplies&Expenses 3,110 1,917 1,193 62.23%
Ext.Maintenance Services 2,309 1,954 355 18.17%
Contract/Service Agreements 9,471 7,698 1,773 23.03%
Postage 241 350 (109) -31.14%
Professional Services 1,775 1,975 (200) -10.13%
Dues/Licenses/Fees 285 453 (168) -37.09%
Credit Card Processing/Bank fees 37,935 36,621 1,414 3.87%
Training/Education/Mee0ng 1,636 1.,600 36 2.25%
Burglar Alan&Security 615 575 40 6.96%
Vehicle Expense 650 2,005 (1,355) -67.58%
Uniforms - 0.00%
Interest(Debt Service) 5,183 5,163 20 0.39%
Interest(Leases) 3,341 3,622 (281) -7.76%
Cash over/short (281) (3) (278) 9266.67%
Contingencles/Misc. 99 50 49 98.00%
Total Operating Expenses 131,348 121,352 9,996 8.24%
Total Payroll/Operating Expenses 452,489 449,391 3,098 0.69%
Income from Operations 116,190 107,217 8,973 8.37%
Other Income
Investment income 379 857 (478) -55,78%
Miscellaneous 35 35 100.00
Total Other Income 414 857 443 -51.69%
Net Income Before Distributions 116,604 108,074 8,530 7.89%
Statutory Distributions:
Law Enforcement(5%) 14,720 14,000 720 5.14%
Alcohol Rehabilitation&Education(7%) 21,750 21,000 750 3.57%
Total Statutory Distributions 36,470 35,000 1,470 4.20%
Net Income Before Profit Distribution 80,134 73,074 7,060 9.66%
Profit Distribution:
Orange County-General Fund 67,500 58,333 9,167 15.7t
Net Income(Loss)before depreciation 12,634 1Q741 (2,107) -14.29%
depreciation 36,300 34,691
(23,666) (19,950) (3,716) 18.63%
Year to Date Sales Comparison current current
Sales FY 2024 FY 2023 Change %
- Retall Liquor 15,814,059 15,760,518 63,641 0.40%
Wine Sales 24,198 24,512 (314) -1.28%
LED Sales 2,897,786 2,896,281 1,505 0.05%
Total Sales 18736,043 18,671,311 64,732 1 0.35%
Net Income(YTD) 526,189 650,491 324,302 -38.13%
4
Orange County ABC Board
Aetual to Budget Comparison
For the Jisml year ending 0/30/2024 Attachment"C"
JANUARY YTO 2024 Balance %
Sales 2023 Budget Remelning Repabing
Uquor Sales 1,846,156 15,814,059 26,513,255 10,799,196 40.58%
Wine/Mixer 2.872 24,198 40,050 15,852 39,58%
_ LBD 372.806 2,897,786 4,682,680 1p84,894 38.12%
Grass Sales 2,220.841 18,736,043 31,335,985 12,599,942 40,21%
Taxes based on gross sales 517,167 4347,927 7,501,43D 3,153,503 42.04%
Met Soles 1,703,674 14,388,116 23,834,565 9,446A39 39.63%
Caslof Sales 0adr&4ea Meserysewenemq 1.134.995 9,697,730 16 338045 6,640,315 40.64%
Gross Pmfit 368,629 4690386 7,496,510 2,806124 37,43%
Payroll and Related Expenses benchmark
Salaries and Wages 217,760 3p95,780 2,576,200 1,080,420 41,94% 41.6M
Payroll Taxes 14,965 112d69 207,080 85,011 43.14%
Retirement 22,761 321,100 273,910 102,810 32.53%
Group Health Insurance 44,080 280,282 $05,000 224,718 44.50%
Retiree's Group Insurance 13,512 94,585 162,145 67,560 41.8]%
Human Resources 1,952 9,343 25,000 15,652 62.63%
4011, 51396. 38,146 68,500 30,354 44.31%
Processing fees 222 5,323 9,600 4,277 44.55%
Totalpeyrob relelad expenses $21,141 2 206,628 3,819,415 1,610,807 4220%
Operating Expenses
BOBM Mmc1wreMeelingTmveVFrainN9 ME 5,080 8,5W 3,420 4024%
Pent 430D 35,726 66,W5 90,229 45.87%
lease Amortization 19,e2T 137,389 231,680 94,291 40.70%
Repairs&Maintenance-Bldg, 2,147 20,258 31,440 10,682 33A0%
Repairs&Maintenance-Equip. 249 14,685 25,OW 10,315 41.26%
Utilities,Telephone,Internet 12,060 72,409 95,000 22,591 23.781s
Business Insurance 8,549 51,428 96,825 45,992 46.89%
Store Supplies,Bags and Expenses 12.407 118,528 191,625 23l 30.16%
Employee Travel 1,128 21,000 19,822 94.0%
Office Supplies IF Expenses 3.110 15,752 25'Wo 9,248 36.99%
Maintenance Services 2,309 15,136 55300 39,964 22A8%
Service Agreements(Data/HVAC) 9,471 65,080 95300 29,920 31,19%
Postage 241 2,160 20,625 18,515 89.66%
Poor esslonal Fees(of8ce)(audlt and legal) 1,726 19,624 35,000 15,326 43.93%
Due,&Subscrlptlons 285 1,660 4,900 3,240 66,12%
Credlb C 03 ard Processing 3m, 5 330,931 555,115 234184 41A4%
Trainingand Education 11836 5,789 10,000 4,211 42.11%
Burglar Alarm and5ecurlty 815 4,225 7,20D 2,975 4132%
Vehicle Expense 650 7,140 30,000 22,860 2820%
Uniforms 311 4,00D 3,589 9223%
Debt Service(interest expense) 6,183 32,492 62,695 25,183 40.18%
InterestHesses) 8.341 24,202 41,260 12,053 41.33%
Cash Over/,hart (281) 571 Soo (71) -14,20%
ConBngendes/Mlsc. 98 92 Soo 408 81.60%
Total anocalm,expenses 131,348 987,295 1,723,9W 736,605 42.73%
Total 0peretln9lPayroll Ekpenae. 462,489 3.193,924 5,541,335 2,347,411 42.36%
Income from Operations 11Il 1,00,462 1,955,125 459,713 23,46%
Other Income
Interest Income 379 2,922 2,500 (422) -16.88%
Miscellaneous 35 420 11000 580 50.OD%
Total Other lncmme 414 3,342 3nex 158 4.51%
Net Income Before Profit DNMbutlons: 116,604 1,499,804 1,958.675 458,871 23.43%
statutory Distributions
Lew Enforcement 14g20 4WX8 211.630 SD8,592 51.31%
Alcohol Rehab&Ed 21,760 152,250 261,000 108,75D 41.67%
Tend Statubry Distribution 36;47D 265280 472.635 217,342 45.99%
Net Income Before Pro0t 01strIbutlon 80,134 1,244,616 1,40804S 241,629 16.25%
Profit Distribution
Orange Cmntl Read 67,600 467.500 805000 332,5W 41.93%
Working Capital Raielnd me,In Net Posillon: 12,634 777,010 681,W5 (95,971) -14.09%
uamaawnfm,A'.Ny-rl sale p IMA,, 4E5000
(23,ees) 6te,169 E6ap16
Capital Out Month YFD Budget sedsdremamna
Warehouse
Deliverytruck 0 0 0.00%
RacUn&Orepanel,scanners,wmputer 22,217 27,250 33 0.12%
Office
Hepincement want., 39,800 39,800 0.00%
Grant software,monitor,DVR 3,368 9,260 5382 63.69%
Stores
5ecudty camera upgrades 0 10,000 10,000 10D.00%
ShelelnmAwre(Al) 0 4.400 4,400 100.00%
Replace relling(Stare WI) 4,890 4,890 5,000 110 220%
Beckmann rebinets 1001) 0 14,416 14,415 10000%
Rhi9eromd cook,(Store 003) 3280 3,280 000%
IPOD/mpner(Stme 003) 2.090 2,000 - 0.00%
Addt.ashitectuml/enpineering(Store 004) 2,900. 1,900 0.00%
Adds wderior 1101tln9(Store 004) 2,796 2,195 0.00%
Replace cellino(stare 05) 3,220 3.220 3.000 (220) 2.33%
Sign(Store 006f 2,881 2,885 4 0,14%
Remisters/sa1fws0.ck nlces.,isevenstores) 114,708 114.706 205,516 90,809 44.19%
Capital Reeelots
Appropriated Pond balance(HER) (122,816) (203,867) (332,6a0) (128.713) 38.70%
Debt Semite(principal)
First Horizon(Mebane Stare) 12,819 88,523 158,500 1 69,972 1 44.15%
5
i
ORANGE COUNTY ABC BOARD —AGENDA FORM
i
Meeting Date: February 20, 2024 Agenda Item# 4b
Regular Session X
Closed Session
Presenter/Information Contact: Ron McCoy
Subject: January 2024 Year-to-Date Retail and Mixed Beverage/LBD Store Sales
Attachment(s):
1. Attachment "A" Comparative Statement of Monthly and Year-to-Date Retail and Mixed
Beverage Sales by Store for January 2024 and 2023 (Page 2)
2. Attachment "B" Comparative Statement of Monthly and Year-to-Date Retail and Mixed
Beverage Sales Rankings for January 2024 (Page 3)
Brief Summary/Explanations:
Comparative Statement of Monthly and Year-to Date Retail/LBD Sales by Store (page 2)
Total retail store sales for January increased $68,250 (3.84%). Mebane (Stec 004) saw the
greatest increase (+$69,356, 41.13%), followed by Southern Village (Store 008) (+$20,859, 37.58%).
Oakdale(Store 010)had the greatest decrease(-$22,645, -7.68%),followed by Ram's Plaza(-$10,418,
-3.24%).
Total LBD/commercial sales were down -$34,509 (-8.47%). With no comparative LBD sales
in the prior year, Chapel Hill North(Store 003) was up $10,199 and Southern Village was up $3,153.
Ram's Plaza had the greatest decline, down-$41,266 (-16.22%).
The total number of bottles sold (143,728) decreased -4,037, down -2.73%.
Total year-to-date sales of$18,711,846 were up $65,047 (0.35%).
Comparative Monthly and Retail/LBD Sales by Store Rankings(page 3)
Carrboro (Store 007) took the first position in retail sales($322,134), although Ram's Plaza
(Store 002)ranked first in LBD sales ($213,211).
Carrboro also placed first in wine sales with $621.
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations: None
Page 1 of 3 pages
Orange County Board of Alcoholic Beverage Control
Comparative Statement of Monthly and Year-to-date Retail and Mixed Beverage Sales by Store
For the month of JANUARY 2024 and 2023 Attachment"A"
Monthly Liquor Sales/YTD %of
Retail Sales lbystarenumber) 01/01/2024-01131/2024 01/01/2023-01/31/2023 difference %increase retail sales
Hillsborough (1) 139,718 144,084 (4,366) -3.03% 7.57%
Rams Plaza(2) 310,932 321,350 (10,418) -3.24% 16.85%
Chapel Hill North(3) 227,605 234,740 (7,135) -3.04% 12.34°%
Mebane(4) 237,979 168,623 69,356 41.13% 12.90%
Meadowmont(5) 154,038 142,047 11,991 8.44°% 8.35%
Eno/Durham (6) 104,065 104,895 (830) -0.79% 5.64%
Carrboro(7) 322,134 310,696 11,438 3.68% 17.46%
Southern Village(8) 76,369 55,510 20,859 37.58% 4.14%
Oakdale(10) 272,316 294,961 (22,645) -7.68% 14.76%
1,845,156 1,776,906 68,250 3.84% 100.00%
LBD %of LBD sales
Rams Plaza(2) 213,211 254,477 (41,266) -16.22% 57.19%
Chapel Hill North(3) 10,199 0 10,199 100.00% 2.74%
Mebane(4) 0 1,205 (1,205) -100.00% 0.00%
Meadowmont(5) 14,245 13,939 306 2.20% 3.82%
Carrboro(7) 70,251 76,639 (6,388) -8.34% 18.84%
Southern Village(8) 3,153 0 3,153 100.00% 0.85%
Oakdale(10) 61,749 61,057 692 1.13% 16.56%
372,808 407,317 (34,509) -8.47% 100,00%
TOTAL 2,217,964 2,184,223 33,741 1.54%
Total Bottles Sold 01/01/2024-01/31/2024 01/01/2023-01/3112023
Retail 69,054 68,549 505 0.74%
"minis"(SO M0 60,139 62,927 (2,788) -4.43%
LBD 14,535 16,289 (1,754) -10.77%
143,728 147,765 (4,037) -2.73%
Year-to-pate Liquor Sales %of
Retail Sales lbyswrenu berj 07/01/2023.01/31/2024 07/01/2022-01131/2023 difference %increase retail sales
Hillsborough (1) 1,154,225 1,211,132 (56,907) -4.70% 7.30%
Rams Plaza(2) 2,732,249 2,891,567 (159,318) -5.51°% 17.28%
Chapel Hill North(3) 1,953,138 2,110,165 (157,027) -7.44% 12.35%
Mebane(4) 2,122,632 1,522,537 600,095 39.41% 13.42%
Meadowmont(5) 1,263,920 1,320,148 (56,228) -4.26% 7.99%
Eno/Durham (6) 893,504 918,001 (24,497) -2.67% 5.65°%
Carrboro(7) 2,687,080 2,762,826 (75,746) -2.74% 16.99%
Southern Village(8) 574,530 294,159 280,371 95.31% 3.63%
Oakdale(10) 2,432,781 2,719,983 (287,202) -10.56% 15.38%
15,814,059 15,750,518 63,541 0.40% 100.00%
LBD 0710112023-0113112024 07 01 2022-01 31 2023 %of LBD sales
Rams Plaza (2) 1,692,253 1,784,639 (92,386) -5.18% 58.40%
Chapel Hill North(3) 44,376 0 44,376 100.00% 1.53%
Mebane(4) 6,085 7,727 (1,642) -21.25% 0.21%
Meadowmont(5) 96,534 95,937 597 0.62% 3.33%
Carrboro(7) 554,580 543,463 11,117 2.05% 19.14%
Southern Village(8) 23,218 0 23,218 100.00% 0.80%
Oakdale(10) 480,741 464,515 16,226 3.49% 16.59%
2,897,787 2,896,281 1,506 0.05% 100.00%
TOTAL 18,711,846 18,646,799 65,047 0.35%
Page 2
i
Orange County Board of Alcoholic Beverage Control
Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales Rankings
For the month of JANUARY 2024 and 2023 Attachment "B"
Sales Rankings
Retail Liquor Sales 01/01/2024-01/31/2024 RANK %of Total
Carrboro (7) 322,134 1 sz46%
Rams Plaza (2) 310,932 2 16.85%
Oakdale (10) 272,316 3 14.76%
Mebane (4) 237,979 4 12.90%
Chapel Hill North (3) 227,605 5 12.34%
Meadowmont(5) 154,038 6 8.35%
Hillsborough (1) 139,718 7 Z57%
Eno/Durham (6) 104,065 8 5.64%
Southern Village (8) 76,369, 9 4.14%
1,845,156 100.00%
LBD 01/0112024-0113112024
Rams Plaza (2) 213,211 1 57.19%
Carrboro(7) 70,251 2 18.84%
Oakdale (10) 61,749 3 16.56%
Meadowmont(5) 14,245 4 3.82%
Chapel Hill North (3) 10,199 5 2.74%
Southern Village (8) 3,153 6 0.85%
Mebane (4) 0 7 0.00%
372,808 100.00%
Wine Sales 01/01/2024-01/31/2024
Carrboro (7) 621' 1 21.58%
Chapel Hill North (3) 522; 2 1814Y
Rams Plaza (2) 447' 3 15.54%
Oakdale (10) 387 4 13.45%
Meadowmont (5) 320 5 11.12%
Mebane (4) 152 6 5.28%
Hillsborough (1) 150 7 5.21%
Southern Village (8) 144 8 5.01%
Eno/Durham (6) 134 9 4.66%
2,877 100.00%
Page 3
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: February 20, 2024 Agenda Item # 4c
Regular Session X
Closed Session
Presenter/Information Contact: Ron McCoy
Subject: Statewide Sales Report for January 2024
Attachment(s):
1. Attachment"NC Statewide Sales Report of Spirituous Liquor(Retail and LBD Sales)"
January 2024
Brief Summary/Explanations:
Following the peak holiday season, January is typically a"slower" sales period. Of the state's
171 ABC boards, 25 boards (down from 35 in December)had sales greater than$1,000,000, of which
11 had sales less than$2,000,000.
Total retail sales for the state were $103,184,443 (up 4.18%) and total LBD sales were
$26,591,128 (up 0.72%).
Orange County ABC remained in 121h position with total sales of$2,217,964.
Mecklenburg County ABC remained in first place with combined sales of $18,808,336,
followed by Wake County with total sales of$15,302,359.
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations/Comments: None
Page 1 of 2 pages
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ORANGE COUNTY ABC BOARD
Meeting Date: February 20, 2024 Agenda Item#,_
� Regular Session
Presenter/Information Contact: OC ABC Staff
Subject: Living Wage Discussion
Brief Summary/Explanations: Discussion will be held on the current Orange County living wage
and changes to the current salary chart.
Orange County ABC Board Salary Ranges by Position*
Store Positions (1-5)
Level Job Description Location Minimum Maximum
1 Temporary Various 15.00hr (16)
2 Part-Time Various 16.60hr (17.65)
New Living wage $17.65
3 Supervisor Various 16.60hr (20) 43,000 (45)
4 Assistant Manager Any Store 37,000 (45) 59,000 (65)
5 Store Manager Any Store 45,000 (55) 75,000 (85)
Admin Office Positions (7-13)
Level Job Description Location Minimum Maximum
7 Buyer Assistant OfficeANhse 43,000 (45) 70,000
8 Admin Office 45,000 70,000
9* Human Resources Office 50,000 80,000
10* Buyer OfficeANhse 57,000 88,000 (90)
11* Finance/CFO Office 65,000 95,000 (105)
12* Assistant GM/COO Office 70,000 108,000 (120)
13* GM/CEO Office 90,000 132,000**
*Salaried Positions
**GM has a cap so this number needs BOCC approval of new range
**GM also cannot be paid less than any other employee
If Approved this will be Effective Feb 26 and seen in paychecks on March 15
This will'eliminate the annual evaluation process this year except for GM
6-1 2-20-2024
Sales (2015-2023)
32,000,000
31.000,OOD
3 8,975
—,000,000 30,050,080
29,000,000
28,000,000
27,000,000 27,158,053
26,000,000
25,000,000
24,000,000 24,028,791
23,000,000
22,000,000
21,364,459
21,000,000
20,000,000 0,184.369
,545,413
19,000,000
3,695,861
18,000,000 975,413
17,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023
Year Total Increase Year Total Increase
2015 17,975,413 5,88% 2021 27,158,053 13.02%
2016 18,695,861 4.41% 2022 30,050,080 10.65%
2017 19,545,413 4.54% 2023 31,208,975 3.86%
2018 20,184,369 3.27%
2019 21,364,459 5.85% 2024 .$31,770,735 1.8%(pra1.)
2020 24,028,791 12.47% (76.75%increase since 2015)
Wages (2015-2023)
2,500,000
2,400,000 2,397,502
2,300,000
2,200,000
2,100,000 2,076,384
21000,000
1,960,430
1,900,000
1,850,786
'10,000
,771,336
1,700,000 ,701,177
1,600,000 ,630,915
1,500,000 1,496,358
1,400,000 ,394,858
2024 Living Wage/Pay Scale Adjustments Proposal
2024 Living Wage PT $20,488.00
Requested scale adjustments FT $211,940.80
$232,428.80
Related costs LBoard expenses)
Social Security(employer) $14,410.59 12.4%/2
Medicare (employer) 6 740.44 2.9%/2
$21,151.02
State Retirement (FT only) $29,960.07 12.89%
$51,111.09
Total Living Wage/Pay Scale Adjustments $283,539.89
balance FY 2024 (4 months) 1/3 $94,513.30
FY2025 2/3 $189,026.60
$283,539.89
Budgeted expenses for FY 2025
cost of 4.00% raise alone $79,346.75
cast of living wage increase/pt $20,488.00
$99,834.75
balance FY2025(8 months) $189,026.60
Addt. budgeted costs $89,191.84
ORANGE COUNTY ABC BOARD
Proposed Agenda for Open Session
Tuesday March 19,2024, I0:o0am
Location:601 Valley Forge Road Hillsborough,NC 27278
Scheduled attendees:
Patrick Burns,Board Chair
Mike Zito,Member Elizabeth Carter,Member
Judson Williamson,Vice Chair Tony DuBois,General Manager
Angela Willoughby,Asst. GM Ron McCoy,Finance Officer
ison Julie Mebane,Board Secretary
Anna Richards,BOCC Lia
Melvin Green,Member Taylor Jackson-Human Resources
Visi"s): Pablo Silva and Mary Jones-El Futuro, Gayane Chambless-Freedom House, Scan O
Hare-Orange County Drug Treatment,Doug Paterson-ReEntry House,Janet Cherry
Hill Carrboro School System -Chapel
Scheduled Absence: Chris Willett,Beemer,Hadler&Willett,P.A
I. Call open session meeting to order.
• The Mission of the orange County ABC Board and our employees is to serve
our locality responsibly by controlling the sale of spirituous liquor,returning
Profits to Law enforcement,Alcohol Education,and the County Fund while
providing excellent service in customer friendly,modern,and efficient stores.
• Does any member of the Board have a conflict of interest or any condition or
fact that might create the appearance of a con fl
matters on today's agenda? let of interest with respect to any I
2. Discuss proposed agenda,revise as needed and adopt the agenda.
3. Minutes of open meeting-February 20,2024
4. Consent Agenda:February,2024
a. Financial Reports-
1. Comparative Statement of Net Assets
ii Comparative Revenue and Expenses for February
Actual-to-Budget Comparison for February 2024
b. February 2024 and Year-to-Date Retail sales I
c. Statewide sales report
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5. 2023-2024 Mid-Year Reporting:
10:15-Pablo Silva&Mary Jones-El Future
10:30-GRyane Chambless-Freedom House
10:45-Sean O'Hare-Orange County Drug Treatment
11:00.Doug Peterson-ReEntry House
11:15-Janet Cheery-Chapel Hill Carrboro School System
*Break
6. Management Updates
7. Performance Evaluation Process
8. Closed Session if needed.
9. Board Comments
10.Motion to adjourn.
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ORANGE COUNTY ABC BOARD
Open Meeting Board Minutes
Tuesday February 20,2024, 10:00am
Location: 601 Valley Forge Road Hillsborough,NC 27278
Scheduled attendees:
Patrick Burns,Board Chair-Absent Elizabeth Carter, Member
Tony DuBois,General Manager Melvin Green,Member
Judson Williamson,Vice Chair Ron McCoy,Finance Officer
Anna Richards,BOCC Li
Angela Willoughby,Ass GM Julie Mebane,Board Secretary
Liaison Taylor Jackson-Human Resources
Visiter(s): TOva Hairston-Boomerang;Samantha Luu-Campus&Community,Dean Blackburn-
Carpe Diem,Trish Halsey-Carte Diem,Jessica Dreher-Orange County Schools,Rubi Morales-
El Centro
Call to order:at 10:00 am,a quorum was present and Mr. Williamson,Board Vice Chairman,
called the Board Meeting to Order.
Mr.Williamson read the Mission Statement: The Mission of the Orange County ABC
Board and our employees is to serve our locality responsibly by controlling the sale of
spirituous liquor,returning profits to Law enforcement,Alcohol Education,and the
County Fund while providing excellent service in customer friendly,modern,and
efficient stores.
Mr.Williamson read the Couflict-of-Interest Statement. The question was asked: does
anyone have a conflict of interest with respect to any matters on the agenda?All present
said nay.
Approval of the Open Meeting Agenda:Ms. Carter made a motion to approve the agenda,
Mr. Green seconded the motion and the vote carried
Meeting Minutes;The Open Meeting Minutes for January 23,2024,were presented. Discussion
was held. Mr. Zito made a motion to accept the open session minutes, Mr. Green seconded
the motion and the vote carried
Consent Agenda: January 2024
Financial Reports:
i. Comparative Statement of Net Assets
ii Comparative Revenue and Expenses for January
iii Actual-to-Budget Comparison for January 2024
January 2024 and Year-to-Date Retail sales
Statewide sales report
i
Discussion was held. Mr. Zito made a motion to approve the January Consent Agenda, Mr.
Green seconded the motion and the vote carried.
2023-2024 Alcohol Rehabilitation and Education Grant Mid-Year Reporting:
The 2023-2024 Grantees presented a mid-year update to the board.Each grantee reported on
their goals,strategies,measurement of success and the tools they have used over the year. The
grantees answered questions from all of the board members as well.
Living Wage Update:
Stair presented an analysis of the new living wage which included a current salary chart,
budgetary impact report and a recent market study which measured local ABC Boards starting
pay and benefits.Discussion was held on retaining current employees as well as the ability to
recruit and hire new staff. Staff recommended approval of the new living wage at$17.65 for
permanent part time employees and adjusted salary ranges throughout the organization to address
compression. Staff requested the proposed salary chart with new rates and compression raises to
be effective February 25, 2024. Once approved this raise cycle will take the place of year end
performance raises.
Discussion was held. Mr, Green made a motion to raise the wage according to the Salary
Chartprovided, Mr. Zito seconded the motion and the vote carried.
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Board Comments: The Board thanked everyone for their work on improving the Living Wage
Standards.
At 12:59pm Mr. Green made a motion to adjourn,Mr. Zito seconded the motion and the vote �
carried
Meeting adjourned.
Chair's Signature and Date oard Secretary's Signature and Date
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ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: March 19,2024 Agenda Item#4a
Regular Session X
Closed Session
Presenter/Information Contact: Ron McCoy
Subject: February 2024 Financial Reports
Attachment(s):
1. Attachment"A"Comparative Statement of Net Position for February 2024.
2. Attachment "B" Comparative Statement of Revenues, Expenses and Changes in Net
Position for February 2024 and 2023.
3. Attachment"C"Actual to Budget Comparison,FY 2024.
Brief Summary/Explanations:
1. Comparative Statement of Net Position(Attachment"A"):
Cash held by the Board in February totaled$4,010,960,down-5.87%.Other current
assets($7,404,660)increased$1,181,491 (18.98%),due primarily to increases in inventory
$761,668 (19.55%).
Trade liabilities (invoices owed to distillers) were $1,427,887, up $348,680
(32.31%). The balance of the note payable to First Horizon(financing for the new Mebane
store)was$2,399,653, down-$50,354(-2.05%).
Total income for the year-to-date ($591,516) decreased-$336,847 (-36.28%) from
the previous year.
2. Comparative Revenue, Expenses and Changes in Net Position 2023 to 2022
(Attachment"B"):
With an additional `leap" day in the month, total sales for the month of February
($2,451,315) were up $112,903 (4.83°/u). With sales-related expenses (cost of goods and
taxes)up correspondingly,gross profit was up$32,066 (5.37%).
Total payroll costs($294,195)were up$21,796(8.00°/u),due primarily to increases
in health insurance,up$10,543. Total operating costs were$129,701,up$9,297, (7.72°/u),
with increases in credit card processing(+$4,347),building maintenance(+$2,554),office
expenses(+$2,253)and contract service agreements (+$2,262).
Income prior to depreciation was $101,746, down-$10,180 (-9.10%). Net income
for the month was$65,326(2.66°/o).
Page 1 of 5 pages
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: March 19,2024 Agenda Item#4a
Regular Session X
Closed Session
3. Actual to Budget Comparison for Year-to-Date 2023 (Attachment"C"):
With two-thirds of the fiscal year completed, approximately one-third of allocated
funds should remain in the annual budget.
In the case of revenues (income), amounts less than the benchmark indicate a
surplus of funds beyond those budgeted. At 32.39%, overall sales for the year are running
approximately 0.44%above those anticipated.
For expenses(payroll and operating), amounts less than the benchmark percentage
indicate expenses greater than those expected.With 34.49%of budget remaining,payroll-
related expenses are trending 1.16%less than those projected. Likewise,total operating
expenses(35.21%)are presently 1.88%less than anticipated.
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations/Comments:None
Page 2 of 5 pages
Orange County Alcoholic Beverage Control Board
Comparative Statement of Net Position
As of February 2024 and 2023
Attachment"A"
Assets
2024 2023 Vedanta
Cumsm Asa om
Cash&Cash Equivaents
Cash-TOM 1,00,557 946,534', 105,023
Coah-Roxboro Savings 207,572. 792,170'. (684,608)
Cash-Flret Hot.. 2,734,831 2,604,369'. 230,462
Cash-Change Banks 18,00 19,130. (1,130)
Total Cash&Cash Equivalents 4,010,960 4,261,203'. (260,243) L.87%
Aarounle Receivable 788'. 2,718 (1,928)
Prepaid Expenses 482,320'. 172,425' 289,895
Dlsidbumna(prepaid) 101.469 0 101,469
Security Deposits 20,736 20,736
Inventory 4,656,808 3,895,020' 761,668 19.55%
Invantsry(bags) 49,831 78,936 (29,105)
Leese Asset 2.112,828 2,053,336'. 58A92
7,404,680 6,223,169'. 1,181,491
Total Cu ust Asame if A16.820. 10,484,372'. 991 FAB
Property&Equipment
Land,Building.&Improvements 13,178,930 10,164,666'. 3,014,071
Vehl.l.&Equipment 2,203,112 2.014.801'. 188,231
Total Property&Equipment 151362,048 12;179,748' 3,202.302
Leas:Accumulated Depredation (4,358,704) (1 (148,436)
Accumulated Lease Amortization (607,824). (377,403)'. (230421)
Net Property&Equipment 1D,416440 7,589:994' 2,825A48
Other Assets(P...len)
Defamm Outibw Assat(OPEB) (185,678) -242.387:' 66.709
Pension Defermlei Pension Mast 677,600 343,977- 333,631
Defend Outflows of Resourosa 264559 201.IN 63,393
-7746!489 302,768 443,733
Con.mollon In Progress(Mob... 0 2.756,583 (2,756,683)
Total Other Assets 0 2.766.583. (2,756,583)
TotalAmets 22SA.549 27:498d05'. 1,443,844
Liabilities and Equity
Current Liabilities
Accounts Payable
Innis 1.427.887 1,079,207'. 348.680 32.31%
Mer 71718'. 100817 (29,101)
1.499,603. 1,1801W 310579
Exam Taws 506,885' 541,218I 26,639
Other Tax.. 146,377 138,426 7,961
Paymll Liabllifles 101,080 94,8091 6,261
Payroll Accruals 118,501' 97,530'' 18,971
Aimed Irrterest(lease) 3,304 24,355: (21,051)
934.127 896,366'. 37,761
Omer Ci rmnt Llabllltlae
Net Liberty(OPEe) 445,710 646,056', (100.338)
n Defed Pension Liability 1,413,742 363.4621 1,050,280
Defend Inflows of Resources;(Pension) 19,721. 549,536 (529,915)
Leese Liability(cund portion) 234.341. 2t0.]84 23,677
2d13.522 1.689.918 443,fiO4
Lang Tenn Liabilities
Note Payable(Firet Hodson) 2;399;663 2,460:001 (50,354)
Long Ten Debt Miustmengeud8or 0 50,4091
Long Term Debt Adjustment(lease) 164,002 41,334: 112,660
Lease Liability(long ten potion) 1.422818 1,6S1,555, (15%737)
3,976,473 4.D22,487'. (46,014)
Distributions
Payable to Lew Enforcement 0 13.600 (18,500)
Payable to Education 0 49,613'. (49,613)
Payable to County 0 116,666 (116886)
m Total CunVLT Liabilities 0 179,779. (179,779)
Equity
Balance Beginning of the year 13.462.308' 12,256768. 1,290640
Add lnaome(Los.)Year-to-Date N1.516 9281363 (836,847) 36.28%
Balance End ofthe Pared 14.063824 13./85131 868.fi93
Total Liabilities&Equity 22.677,599 21,iJ3.706' 1.443.844
3
Orange County Board of Alcoholic Beverage Control
Compared"Statement of Revenues,Expenses and Changes In Net Position
For the month of FEBRUARY,2024 and 2023 Attachment"B"
I FEBRUARY FEBRUARY $ %
Sales 2024 2023 Variance Variance
Retall-Liquor Sales 2,011,381 1,901,713 109,668 5.77%
Wine/Mixers Sales 2,664 2,401 163 6,79%
CommemlaVLBD/Mixed Beverage-Liquor Sales 437370 434298 3072 0.71%
Total Sales 2,461,315 2,338,412 112,903 4.83%
Less Taxes Based on Gross Sales 572,216 646,306 25,910 4.74%
Net Sales 1879099 1792,106 88993 4.86%
Less:Cost of Sales(Inc.bmakage/ad/sts.) 1,249,738 1,194811 64,927 4.60%
Gross Profit 629,361 597,295 32,066 5,37%
Payroll&Related Expenses
Salaries&Wages 190,059 185,722 4.337 2.34%
Payroll Taxes 14,428 13,123 1,305 9.94%
Emp Retirement 22,439 18,801. 3.638 19.35%
Health Insurance 46,944 36,401 111643 28.96°%
Retiree Health Ins 13,612 11,513 1,999 17.36%
Human Resources 229 494 (265) -53.64%
NC 401k 6,364 4,872 482 9.B9%
Processing fees 1,230 1473 243 -16.50%
Total Payroll&Related 294195 272,399 21,796 8.00%
Operating Expenses
Board Members 1Meetingrrraveirrralning 508 500 8 1.60%
Rent 4,300 4,255 45 1.06%
Lease Amortization 19,627 20,507 (880) -4.29%
Repairs&Malnt. (Slogs) 3,478 924 2,654 276.41%
Repaim&Meint.(Equip.) 1,692 4,227 (2,635) 59.97%
UgNes,Telephone and Internet 9,436 8,826 610 6.91%
Insurance-Business 8,649 7,044 1,606 21.37%
Store Expanses,Supplies and Bags 11,960 10,870 1,090 10.03%
TmveVMlleage Reimbursement 360 (360) 0.00%
Office/Warehouse Supplies&Expenses 2,393 140 2,263 150929%
Ext.Maintenance Services 2,456 1,964 502 25.89%
Ccntract/Servlce Agreements 9,773 7,,511 2,262 30.12%
Postage 456 138 317 229.71%
Professional Services 1,776 2,225 (450) -20.22%
Dues/Liconses/Fees 285 303 (18) -5.94%
Credit Card Processing/Bank fees 42.446 38,099 4,347 11.41%
TralninglEducetionlMeeting 927 1,299 (372) -28.64%
Burglar Alarm&Security 615 675 40 6.96%
Vehicle Expense 1,646 669 977 146.04%
Unlforma - 1,816 (1,816) 0.00%
Interest(Debt Service) 6,501 4,744 757 16.96%
Interest(Leases) 3,304 3,586 (281) -7.84%
Cash over/shod (1,451) (243) (1,208) 497.12%
Ccntingencies/Misc. 26 75 60 -65.79%
Total Operating Expenses 129701 120404 8297 7.72%
Total PayrolllOperaling Expenses 423.896 392,803 31,093 7.92%
Income from Operations 205,465 204,492 973 0.48%
Other Income
Investment Income 215 767 (652) -71.97%
Miscellaneous 35 35 100.00%
Total Other Income 2501 767 517 -67.41%
Net Income Before Distributions 205,715 205,259 456 0.22%
Statutory Distributions:
Law Enforcement(5%) 14,719 14,000 719 5.14%
Alcohol Rehabilitation&Education(7%) 21,750 21,000 750 3.67%
Total Statutory Distributions 36,469 35,000 1,469 4.20%
Not Income Before Profit Distribution 109246 170,259 1,013 -0.59%
Profit Distribution:
Orange County-Geneml Fund 6750a 58333 9167 15.71%
Net Income(Loss)before depreciation 101,746 111!926 (10:180) -9.10%
deprackWn 36,420 34,691
65,320 77,235 (11,909)
(pmr9pementsge) 2.66%
Year to Data Sales Comparison (curren) (currant)
sales FY 2024 FY 2023 Change %
Retall Liquor 17,825,440 17,652,231 173,209 0.98%
Wine Sales 26,761 26,813 (152) -0.66%
LED Sales 3335,166 3330,579 4677 0.14%
Total Sales 21187367 21009723 1 177634 1 0.85%
Not Income(YTDD) 581618 928363 336,847 -36,28%
4
Orange CauMyABCBoaN
A41pa1 to Hitachi Compaction
For thii Wmardraigng 06/30/MM ANac9mnt'C'
FEBRUARY YTO 20M Balance %
am. 20M ha et Remained Romparlp
Uquor Sales 2,011,311 17,825,W 25,6n,255 8,787,815 33.02%
Wlne/Mlxm 2,664 26,762 0,050 13,28E 334B%
WD 487,870 3,335,156 4,6Bi680 L347,524 20AB%
6]ma5aka 2.451,316 21,187,358 3L335,985 f0,148,627 323M
Tees Wood an gloss angles 572210 4,920,143 7,SO q3O L58L281 34.41%
Ni 1,819,099 162672n B3'Su'lu6 7567340 31.75%
Ccelul8alae pwmnPwic aspebmYl 1249,n8 10,94746B 16338045 $1390,577 32.89%
a.Prop BRB361 5319747 i49fi510 176763 20.04%
Pyroll end Iti Bean.. benchmark
SaWlaaamd Wages 10,059 1,685,839 2,576,200 890,361 346B% 3933%
te9ru11 Taxes 14A28 126,447 197,00 70,583 35.81%
RMlrement 22A39 193,539 273,910 80,371 29,34%
Group Heafth Insurance 46,9" 327,226 SNAN 177,774 35.20%
ReLirnL Group Insurance 13,512 108,07 Istid5 54,048 $3.33%
Haman Resoerees 229 9,52E 251000 15A28 61.71%
401k 5,354 43,50E 68,500 25AN 36.0%
Procetingftwo 1230 6553 96M 3,047 31.74%
TOMyaympndaledexpanaae 294,1951 2,500,823 3,617,05 316612 34.49%
Commit,Saranawa
Board MembmdMaetlngrOpena 1'relnln0 BOB 5,588 8,500 2,912 342B%
Herat 4,300 0,026 ",OW 25,979 39.36%
LnseAmmRmatbn 1RA27 157,016 231,660 74,654 3223%
ReptlnBMoutemancaBld, 3,478 24,236 31AW 7,2M 22.91%
Repairs B Malntenamp EB uip. t,N2 26,377 25,000 8,623 3,49%
U11II11e5,Telephone,Internet BASS 81'B45 95,000. 13,155 13,85%
Sumac Irmo. 8.649 59,977 si 3OA48 38.00%
Store Suppky Bags and k1p¢nsea 11AD 130AN 193,625 61,142 81.91%
Bmpbyee Travel 1,128 22AM 19A)2 No%
office Supplies&Expenses 2,393 ]a,]g2 25,OW 6,719 2A.87%
Maintenance SeMcer 2,46E 17,59E SSace 37,408 68.01%
SeMcaABreomento(b.V/HVAC) 9,773 74,853 95NW 20,147 21.21%
PORape 466 2,615 20,675 18,060 B1.36%
Prafanimal F.mfHce)(e0droadSaudi 1,775 21,399 35pW 13ADI 38.00%
Oues&S.1,10,11mM US 1,90 4,990 2$55 60.31%
Credit Card Processing -42AM 373,377 565,115 191,738 33.93%
Training and education or 6,079 10,000 3,921 39,21%
Burglar plarm and Wurhy Big 4,840 72W 2,360 32.78%
Vehicle Expenee 1,60 8,766 30p00 21,214 70.71%
Uniforms 311 4,000 3,60 8229%
NOR Service 41ntemot manuring 5.501 42,993 62,675 19,6E 31AO%
Interest Banes) 3,304 27,511 41250 13,749 33.32%
oefame"Amr, (1ASI) (awl SOD 1,31W 276.00%
Cnntingendes/Mlsa 26 117 NO BOB 76.60%
TolelopareW9expmruea 128,701 1,116,9951 1,723,900 WIWI 35.21%
Total OpartOn81Pe9rill Between 4n,,896 3,817,818 5,541 35R1,923,516F4.66%1
InaomnfromOPemtlOne 205A65 1.701,928 1,95BA16Other IncomeInlac6sl In come 215 S137 2,W0 )Wacellan0ua 35 455 1 WO250 3,69E ;WO1Not No an Bi prolX Distrlbutaps: 2W,715 1,]05620 1,051mmoLewFMomuck,& 14,H9 174,00 201.000McoM1N R6hab BEd 217W i74,Ik10 47MO %Ta1nI8teNbryOleldbWlane 38;488 291,]6] 4iZB30 %NslMnema Belpre PmlR Dlatdbutlon 1N246 1413763 1486045 %
ProuRt DI.InUmBOn
Orm,County Gem Fond 6716W SASA00 NUN 270 W0 ".54%
Vknet CapDal RatainaW6an,in at amalgam 1 101,748 078.763 1 1,M5 1WA1B 2B.D9%
Dwmuumtre,wnpsledxm0 aeem So, orge,
ea,am aetaw aaamm
OaotlaI OUIMV Month YM Budget ao4mtramaklna
N ralmon,
OelNerytmck 0. 0 - 0.0%
Rackln&9mpanel,common,computer 2T217 27,260 33 0.12%
me
Replacementwlmdr. 3QBD 30,60 0.00%
Grant softnme,manila,DVR 3,38E 9,260 5,882 83.59%
Sloret
Secudlyomesaup8radn 0 10,o00. 10,a00 100.00%
Shaving(SNre 01) 0 4A00 4,400 1o0.D0%
Rapkna-light(Ste",NO) 4.00 6,000 11D 2.20%
Burnham.oNnets(001) 14.414 11 14,415 1 0.01%
Refrgnahad,oakn(Stam,M) 8,280 3280 - 0.a0%
IpDD/canmer(Stareaa3l 2,090 2.090 0.0%
AduR orrhlmaNrol/enpin¢Mrrg(Stan,al 2,900 2,9on - 0.0%
Achat exkrkrffgbtln9(Stare WO 2,795 2,795 - 0.W%
RepkocNlhp(Store WS) 3.R20 3.W3 1220) 4.33%
SFgm,%tmoWQ 2.881 2,05 4 0.14%
Feplsters/s re/bad oJRce serve',(".stoKal 114,706 20U15 90.509 M.19%
CaP8al Reolpb
Appropriated fund balance(RSB) (14A14) (218,281) (ar".6 ug (134,299) MAM
0ebL5arvhefodncloaR
Firm Horlsan(Mebane Store) 1 12,501 101.0 4 168;500 57A76 M.20%
5
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date:March 19,2024 Agenda Item#4b
Regular Session X
Closed Session
Presenter/Information Contact:Ron McCoy
Subject: February 2024 Year-to-Date Retail and Mixed Beverage/LBD Store Sales
Attachment(s):
1. Attachment "A" Comparative Statement of Monthly and Year-to-Date Retail and Mixed
Beverage Sales by Store for February 2024 and 2023 (Page 2)
2. Attachment "B" Comparative Statement of Monthly and Year-to-Date Retail and Mixed
Beverage Sales Rankings for February 2024 (Page 3)
Brief Summary/Explanations:
Comparative Statement of Monthly and Year-to Date Retail/LBD Sales by Store a e 2)
Total retail/store liquor sales for February were $2,011,381, up $109,668 (5.77%), due
primarily to increases at Store 04 (Mebane, up $89,882, 50.08%). Sales for Meadowmont(Store 05)
increased$20,916(14.35%)while Carrboro (Store 07)was up $16,075 (4.90%)and Southern Village
(Store 08)was up$11,153 (17.36%).
LBD sales for the month($437,370)were up a modest$3,072 (0.71%).
The number of bottles sold in Orange County(163,050)increased by 10,499(up 6.88%).
Total year-to-date retail sales through February 2024 ($17,825,440) remained comparable to
the previous fiscal year(up $173,209, 0.98%). Sales for the year were up for the Board's two newest
stores (Mebane+$689,977,40.54%; Southern Village+$291,523, 81.340/9)while the balance of stores
were down-$808,291 (-4.58%).
Total year-to-date LBD sales($3,335,156)were up$4,577(0.14%).
Comparative Monthly and Retail/LBD Sales by Store Rankings age 3)
Ram's Plaza(Store 02)returned to first place with retail sales of$353,766, followed closely
by Carrboro ($344,102).Ram's Plaza also placed first in LBD/commercial sales($244,302).
Carrboro led all wine sales with$621.
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations: None
Page I of 3 pages
Orange County Board of Alcoholic Beverage Control
Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales by Store
For the month of FEBRUARY 2024 and 2023 Attachment"A"
Monthly Liquor 5ales/YTD %of
Retail SaleslbyA.,.,,mb, 02/01/2024-02/29/2024 02/0112023-02/28/202 difference %increase retail sales
Hillsborough(1) 149,733 149,482 (249) -0.17% 7.42%
Rams Plaza(2) 353,766 363,937 (10,171) -2.79% 17.59%
Chapel Hill North(3) 254,581 245,202 9,379 3.83% 12.66%
Mebane(4) 269,355 179,473 89,882 50.09% 13.39%
Meadowmont(5) 166,707 143,791 20,916 14.35% 8.29%
Eno/Durham(6) 109,405 113,621 (6,216) -5.38% 5.44%
Carrboro(7) 344,102 328,027 16,075 4.90% 17.11%
Southern Village(8) 75,391 64,238 11,153 17.36% 3.75%
Oakdale(10) 288,841 309,942 (21,101) -6.81% 14.36%
2,011,381 1,901,713 109,668 5.77% 100.00%
LBD %of LBD safes
Rams Plaza(2) 244,302 264,935 (20,633) -7.79% 55.86%
Chapel Hill North(3) 7,099 0 7,099 100.00% 1.62%
Mebane(4) 0 1,023 (1,023) -100.00% 0.00%
Meadowmont(5) 17,874 15,184 2,690 17.72% 4.09%
Carrboro(7) 98,352 76,855 11,507 14.97% 20.20%
Southern Village(8) 4,110 0 4,110 100.00% 0.94%
Oakdale(10) 75,623 76,301 (678) -0.89% 17,29%
437,370 434,298 3,072 0.71% 100.00%
TOTAL 2,448,751 2,336,011 112,740 4.83%
Total Bottles Sold 0210112024-02/2912024 02/01/2023.02/2912023
Retail 75,192 71,375 3,807 5.33%
"minis"(50 ml) 70,867 54,493 6,374 9.88%
LBD 17,001 16,683 318 1.91%
163,050 152,551 10,499 6.88%
Year-to-Date Li uor Sales %of
Retail Sales lbynare numb erl 07/01/20237q2/2912024 07/01/2022-02/28/2023 difference %increase retail sales
Hillsborough(1) 1,303,459 1,360,613 (57,154) -4.20% 7.31%
Rams Plaza(2) 3,086,014 3,255,504 (169,490) -5.21% 17,31%
Chapel Hill North(3) 2,207,719 2,355,367 (147,648) -6.27% 12.39%
Mebane(4) 2,391,987 1,702,010 689,977 40.54% 13.42%
Meadowmont(5) 1,430,627 1,465,938 (35,311) -2.41% 8.03%
Eno/Durham(6) 1,002,909 1,033,622 (30,713) -2.97% 5.63%
Carrboro(7) 3,031,182 3,090,854 (59,672) -1.93% 17.00%
Southern Village(8) 649,921 358,398 291,523 81.34% 3.65%
Oakdale(10) 2,721,622 3,029,925 (308,303) -10.18% 15.27%
17,825,440 17,652,231 173,209 0.98% 100.00%
LBD 07141/2023-02129/2024 07 Ol 2022-02 28 2023 %of LBD sales
Rams Plaza(2) 1,936,555 2,049,575 (113,020) -5.51% 58.06%
Chapel Hill North(3) 51,474 0 51,474 100.00% 1.54%
Mebane(4) 6,085 8,749 (2,664) -30.45% 0.18%
Meadowmont(5) 114,408 111,122 3,286 2.96% 3.43%
Carrboro(7) 642,942 620,318 22,624 3.65% 19.28%
Southern Village(8) 27,328 0 27,328 100.00% 0.82%
Oakdale(10) 556,364 540,815 15,549 2.88% 16.68%
3,335,156 3,330,579 4,577 0.14% 100.00%
TOTAL 21,160,596 20,982,810 177,786 0.85%
Page 2
Orange County Board of Alcoholic Beverage Control
Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales Rankings
For the month of FEBRUARY 2024 and 2023 Attachment "B"
Sales Rankings
Retail Liquor Sales 02/01/2024-02/29/2024 RANK %of Total
Rams Plaza(2) 353,766 1 1z59%
Carrboro(7) 344,102 2 1z11%
Oakdale(10) 288,841 3 14.36%
Mebane(4) 269,355 4 13.3996
Chapel Hill North(3) 254,581' 5 12.6696
Meadowmont(5) 166,707', 6 E.29%
Hillsborough (1) 149,233 7 7,42%
Eno/Durham(6) 109,405', 8 5.44%
Southern Village(8) 75,391', 9 3.75%
2,011,381' 200.00%
LBD 02/01/2024-02/29/2024
Rams Plaza(2) 244,302' 1 55.86%
Carrboro(7) 88,362 2 20.20%
Oakdale(10) 75,623 3 iz29%
Meadowmont(5) 17,874' 4 4.09%
Chapel Hill North(3) 7,099 5 1.62%
Southern Village(8) 4,110' 6 0.94%
Mebane(4) 0 7 0.00%
437,370 100,00%
Wine Sales 02/01/zo24-02/29/2024
Carrboro(7) 621 1 21.58%
Chapel Hill North(3) 522 2 18.14%
Rams Plaza(2) 447 3 15.54%
Oakdale(10) 387 4 13.45%
Meadowmont(5) 320 5 11.12%
Mebane(4) 152 6 5.28%
Hillsborough(1) 150' 7 5.2196
Southern Village(8) 144 8 5.01%
Eno/Durham(6) 134 9 4.66%
2,877 100.00%
Page 3
i
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: March 19,2024 Agenda Item#4C
Regular Session X
Closed Session
Presenter/Information Contact: Ron McCoy
Subject: Statewide Sales Report for February 2024
Attachment(s):
1. Attachment"NC Statewide Sales Report of Spirituous Liquor(Retail and LBD Sales)" .
February 2024
Brief Summary/Explanations:
With the addition of a"leap day,"sales for the month of February were up for most boards in
the state.Retail liquor sales for the 171 boards in North Carolina were$112,498,967(up 5.97%),LBD
sales were$30,002,386(up 5.65%)and total sales were$142,501,353 (up 5.90%).
Twenty-five (25) boards with sales greater than $1 million dollars produced sales of
$100,148,430(70.28%).
Orange County ABC remained in 12'position for a third consecutive month with total liquor
sales of$2,448,751 (up 4.83%).
Mecklenburg County ABC remained in first place with total sales of$21,161,784,followed by
Wake County with total sales of$17,310,745.
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations/Comments: None
Page 1 of 2 pages
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i
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: March 19,2024 Agenda Item# 6
Regular Session X
Closed Session
Presenter/InWirnation Contact: Office Staff
Subject: Management Updates as of March 14, 2024.
1. Law Enforcement
Law enforcement report is attached.
2. New Registers
All the stores have new registers installed with the final store done on March 12.
3. Poster for Hiring
Poster will be available at the meeting and coming to all stores soon.
4. BOCC Presentation
The Board Chair, Vice Chair and GM went to the county commissioner meeting
on March 12 for our annual presentation.
6. New Board Members
We have reached out to the county to get applications for a new board member.
We need to decide how we would like to make a recommendation this year.
Previously we have conducted phone interviews.
6. OC Living wage certification
Recertification paperwork was filed, and the board should be recertified soon. I
asked for a June 30 expiration date to coincide with our fiscal year end.
7. AED Devices and Training
We conducted two training classes for Managers and Assistant Managers in
March to coordinate with the arrival of the equipment each store and the
administrative office has an AED to use.
f
Page 1 of 7 pages
State of North Carolina
Alcoholic Beverage Control Commission
ABC Law Enforcement Monthly Report q .�
GS 18B-501(f1)
i-
Board.
orange County
Reporting Month/Year: y
s
Feb-24
Regulatory Activity and Training
Violations Reports Submitted to ABC Commission 1 CB
Total Number of Offenses Contained in Reports 1 CB
5ell to Underage Campaign Checks 1 CB
Permittee Inspections
Compliance Checks 3 CB
Seller/Server Training
Alcohol Education 1 CH
ABC Law Violations At Permitted Away From Permitted
Establishment Establishment
Sell/Give to Underage 1 CB
Attempt to Purchase/Purchase by Underage
Underage Possession 1 CB
Unauthorized Possession
Sell/Give to Intoxicated
All Other Alcohol Related Charges 1 CB 2 CH
Total: +
Controlled Substance Violations At Permitted Away From Permitted
Establishment Establishment
Felony Drug Related Charges
Misdemeanor Drug Related Charges
Total; +
At Permitted Away From Permitted
Other Offenses Establishment Establishment
Driving While impaired 4 OC
All Other Criminal Charges
Total: +
TOTAL CRIMINAL CHARGES: +
Agencies Assisted
Assistance Provided to Other Agencies 1 CH
Remarks
Carrboro: 2/1 Plain clothes operation. 3 students posession of alcohol and 1 Fake
ID in Harris Teeter. 2/8 Assisted with ALE and had several charges at Speakeasy Bar.
2/29 compliance check and had 1 business fail. Chapel Hill PD: Conducted one BARS
class. One ALERT Operation and charged for 2 open containers and referred to
OCPAD. Hillsborough: NA Orange County: Conducted several stationary patrols at
store locations at closing. Deputy Boggs will be transitioning when Captain
Whitehurst retires in April.
Reporting Officer/Title:
4 Agencies Reporting
Report Date:
March 12024
ORANGE COUNTY ABC BOARD
Meeting Date: March 19, 2024 Agenda Item#
Regular Session
Presenter/Information Contact: Angela Willoughby
Subject: Performance Evaluation Process
Brief Summary/Explanations:
Staff recommends changing the current Performance Evaluation Process Policy to reflect recent
changes on how pay increases are considered for employees. The proposed policy will focus only
on information which pertains to the performance evaluations.
Attachments:
Performance Evaluation Process — Original
Performance Evaluation Process - Proposed
Staff Recommends approval of the new policy
Orange County ABC Policy and Procedure Manual
Performance Evaluation Process
Successful organizations have an evaluation process that rewards performance and
challenges all of the employees to be the best they can be. The Orange County ABC
Board has defined a process that pays full time employees for performance and
motivates everyone to maintain a high level of consistency.
Introductory 90 Day Performance Report
Upon satisfactory completion of the introductory period, full time employees will be
given a 90 day employee evaluation and then enter the "regular" employment
classification.
Mid-Year Performance Report
The Mid-Year evaluation will be given in January if needed and will be a brief check on
progress of the goals from the annual review. The Mid-Year review will also target areas
of focus before the next annual evaluation.
Self-Evaluation
Part of the annual evaluation process will be-a self-evaluation done by the full time
employee and sent to the Assistant General Manager in May. This will involve the
employee filling out the same review form that will be used to evaluate the employee.
Performance Notes
A Performance Note can be issued for any incidents (positive or developmental)
throughout the year that provide an opportunity to refocus or recognize an employee on
any of the core competencies on the review.
Annual Evaluation
Annual Evaluations will be given in June and will be the vehicle for feedback covering
the entire year. Each full time employee will receive an evaluation from their supervisor
and it will be based on input from the self-evaluation as well as peers and supervisors.
8-1 3/22/2022
Orange County ABC Policy and Procedure Manual
Evaluations will be based on the following 5 Ratings in core competencies. The core
competencies evaluated are specific to each job description and defined at the
beginning of each year. Instruction and guidance will be given to full time employees on
how to execute the performance process on the current software program.
5 = Consistently Exceeds Expectations
4 = Often Exceeds Expectations
3 = Meets Expectations (Most ratings will fall in this area)
2 = Needs Improvement
1 = Unsatisfactory performance
Graduated performance raises based on average score
Below 2.75 = 0
2.75-2.99 = 1%
3.0-3.24 = 2%
3.25-3.59 = 3%
3.6-3.94 =4%
3.95 &Above = 5%
Any employee who has received an adverse employee action throughout the course of
the year should have that accurately reflected in the final review score but if that is not
the case then it will be considered whether a raise is possible on a case by case basis.
All new salary increases for the performance evaluation process will take effect on the
first full pay period in July.
The General Manager will have final approval on all increases and the board will have
final approval on any increases for the General Manager.
Page 2
8-1 3/22/2022
Orange County ABC Policy and Procedure Manual
Performance Evaluation Process
Successful organizations have an evaluation process that rewards performance and
challenges all of the employees to be the best they can be. The Orange County ABC
Board has defined a process to recognize full time employees for performance and
motivates everyone to maintain a high level of consistency.
Introductory 90 Day Performance Report
Upon satisfactory completion of the introductory period, full time employees will be
given a 90 day employee evaluation and then enter the "regular" employment
classification.
Mid-Year Performance Report
The Mid-Year evaluation will be given in January if needed and will be a brief check on
progress of the goals from the annual review. The Mid-Year review will also target areas
of focus before the next annual evaluation.
Self-Evaluation
Part of the annual evaluation process Will be a self-evaluation done by the full time
employee and sent to the Assistant General Manager in May. This will involve the
employee filling out the same review form that will be used to evaluate the employee.
Performance Notes
A Performance Note can be issued for any incidents (positive or developmental)
throughout the year that provide an opportunity to refocus or recognize an employee.
Annual Evaluation
Annual Evaluations will be given in June and will be the vehicle for feedback covering the
entire year. Each full time employee will receive an evaluation from their supervisor and
it will be based on input from the self-evaluation as well as peers and supervisors.
Salary Increases based on performance will be considered each year.
8-1 3/19/2024
ORANGE COUNTY ABC BOARD
Open Meeting Board Minutes
Tuesday March 19th, 2024, t 0:00am
Location: 601 Valley Forge Road Hillsborough,NC 27278
Scheduled attendees:
Patrick Burns, Board Chair Elizabeth Carter, Member
Tony DuBois, General Manager Melvin Green, Member
Judson Williamson, Vice Chair Ron McCoy,Finance Officer
Angela Willoughby, Asst. GM Julie Mebane, Board Secretary
Anna Richards, BOCC Liaison Taylor Jackson- Human Resources
Mike Zito, Member
Visitor(s): Mary Jones & Becky Leon- El Futuro, Gayane Chambless &Isaiah Long- Freedom
House, Shana Harper, Kate Finhagen& Sean O `Hare-Orange County Drug Treatment, Doug
Peterson-ReEntry House, Janet Cherry- Chapel Hill Carrboro School System
Call to order: at 10:00 am, a quorum was present and Mr. Burns, Board Chairman, called the
Board Meeting to Order.
Mr. Burns read the Mission Statement: The Mission of the Orange County ABC Board
and our employees is to serve our locality responsibly by controlling the sale of
spirituous liquor, returning profits to Law enforcement, Alcohol Education, and the
County Fund while providing excellent service in customer friendly, modern, and
efficient stores.
Mr. Burns read the Conflict-of-Interest Statement. The question was asked: does
anyone have a conflict of interest with respect to any matters on the agenda?All present
said nay.
Approval of the Open Meeting Agenda: Mr. Zito made a motion to approve the agenda, Mr.
Green seconded the motion and the vote carried.
Meeting Minutes: The Open Meeting Minutes for February 20, 2024, were presented.
Discussion was held. Ms. Carter made a motion to accept the open session minutes, Mr. Zito
seconded the motion and the vote carried.
Consent Agenda: February 2024
Financial Reports:
i. Comparative Statement of Net Assets
ii Comparative Revenue and Expenses for February
iii Actual-to-Budget Comparison for February 2024
February 2024 and Year-to-Date Retail sales
Statewide sales report
Discussion was held. Ms. Carter made a motion to approve the February Consent Agenda,
Mr. Green seconded the motion and the vote carried
2023-2024 Alcohol Rehabilitation and Education Grant Mid-Year Reporting:
The 2023-2024 Grantees presented a mid-year updated the board. Each grantee reported on their
goals strategies, measure of success and the tools they have used over the year. The grantees
answered questions from all of the board members as well.
Management Updates:
Law Enforcement: Law enforcement reports were presented.
New Registers: All stores have new registers installed.
Poster for Hiring:New posters for the hiring process were made and are in all of the
stores.
BOCC Presentation: The Board Chair, Vice Chair and GM attended the county
commissioner's meeting on March 12"'for our annual presentation.
New Board Members: We have reached out to the county to get applications for a new
board member.
OC Living Wage Certification: Recertification paperwork was filed and the board
should be recertified soon. We asked for a June 30th expiration date to coincide with
our fiscal year end.
AED Devices and Training: We conducted two training classes for managers and
assistant managers in March to coordinate with the arrival of the equipment. Each store
and the administrative office has an AED to use.
Performance Evaluation Process: We have changed the wording of our yearly performance
evaluation in order to be flexible on how yearly raises will be conducted. Raises can be
dependent on cost of living,performance evaluations and budgetary reasons.
Discussion was held.Mr. Zito made a motion to approve the Performance Evaluation Process,
Mr. Green seconded the motion and the vote carried.
Board Comments: Mr. Zito loved the new hiring posters and thinks they will be beneficial. Mr.
Zito also thanked Mr. Burns for his leadership with board. Mr. Burns reminded everyone of the
Orange Partnership meeting that will be held on March 20"'. Mr. Burns expressed how proud he
was to be a part of The Orange County ABC Board and said he continued to be very pleased
with how all of our employees are performing. Mr. green thanked everyone for their work Mr.
Williamson said that he always enjoys the mid-year grant presentations.
At 12:38pm Mr. Zito made a (notion to adjourn, Mr. Green seconded the motion and the vote
carried.
Meeting adjourned.
Ls,
Chair's Signature and Datw Board cretar 's Signature and Date
Dr
ORANGE COUNTY ABC BOARD
Open Meeting Board Minutes
Tuesday March 19th,2024, 10:00am
Location: 601 Valley Forge Road Hillsborough,NC 27278
Scheduled attendees:
Patrick Burns,Board Chair Elizabeth Carter,Member
Tony DuBois, General Manager Melvin Green, Member
Judson Williamson, Vice Chair Ron McCoy, Finance Officer
Angela Willoughby,Asst. GM Julie Mebane, Board Secretary
Anna Richards, BOCC Liaison Taylor Jackson- Human Resources
Mike Zito, Member
Visitor(s): Mary Jones &Becky Leon-El Futuro, Gayane Chambless & Isaiah Long-Freedom
House, Shana Harper, Kate Finhagen& Sean 0 `Hare-Orange County Drug Treatment,Doug
Peterson-ReEntry House, Janet Cherry- Chapel Hill Carrboro School System
Call to order: at 10:00 am, a quorum was present and Mr. Burns, Board Chairman, called the
Board Meeting to Order.
Mr.Burns read the Mission Statement: The Mission of the Orange County ABC Board
and our employees is to serve our locality responsibly by controlling the sale of
spirituous liquor, returning profits to Law enforcement,Alcohol Education, and the
County Fund while providing excellent service in customer friendly,modern, and
efficient stores.
Mr.Burns read the Conflict-of-Interest Statement.The question was asked: does
anyone have a conflict of interest with respect to any matters on the agenda?All present
said nay.
Approval of the Open Meeting Agenda:Mr. Zito made a motion to approve the agenda, Mr.
Green seconded the motion and the vote carried.
Meeting Minutes: The Open Meeting Minutes for February 20,2024, were presented.
Discussion was held. Ms. Carter made a motion to accept the open session minutes, Mr. Zito
seconded the motion and the vote carried.
Consent Agenda: February 2024
Financial Reports:
i. Comparative Statement of Net Assets
ii Comparative Revenue and Expenses for February
ill Actual-to-Budget Comparison for February 2024
February 2024 and Year-to-Date Retail sales
Statewide sales report
Discussion was held. Ms. Carter made a motion to approve the February Consent Agenda,
Mr, Green seconded the motion and the vote carried.
2023-2024 Alcohol Rehabilitation and Education Grant Mid-Year Reporting:
The 2023-2024 Grantees presented a mid-year updated the board. Each grantee reported on their
goals strategies,measure of success and the tools they have used over the year. The grantees
answered questions from all of the board members as well.
Management Updates:
Law Enforcement: Law enforcement reports were presented.
New Registers: All stores have new registers installed.
Poster for Hiring:New posters for the hiring process were made and are in all of the
stores.
BOCC Presentation: The Board Chair, Vice Chair and GM attended the county
commissioner's meeting on March 12111 for our annual presentation.
New Board Members: We have reached out to the county to get applications for a new
board member. .
OC Living Wage Certification: Recertification paperwork was filed and the board
should be recertified soon. We asked for a June 30th expiration date to coincide with
our fiscal year end.
AED Devices and Training: We conducted two training classes for managers and
assistant managers in March to coordinate with the arrival of the equipment. Each store
and the administrative office has an AED to use.
Performance Evaluation Process: We have changed the wording of our yearly performance
evaluation in order to be flexible on how yearly raises will be conducted. Raises can be
dependent on cost of living,performance evaluations and budgetary reasons.
Discussion was held.Mr. Zito made a motion to approve the Performance Evaluation Process,
Mr. Green seconded the motion and the vote carried
Board Comments: Mr. Zito loved the new hiring posters and thinks they will be beneficial.Mr.
Zito also thanked Mr. Burns for his leadership with board. Mr, Burns reminded everyone of the
Orange Partnership meeting that will be held on March 20t".Mr. Burns expressed how proud he
was to be a part of The Orange County ABC Board and said he continued to be very pleased
with how all of our employees are performing, Mr, green thanked everyone for their work. Mr,
Williamson said that he always enjoys the mid-year grant presentations.
At 12.38pm Mr. Zito made a motion to adjourn,Mn Green seconded the motion and the vote
carried
Meeting adjourned.
Chair's Signature and Date Board Secretary's Signature and Date
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: April 23, 2024 Agenda Item# 4a
Regular Session X
Closed Session
Presenter/Information Contact: Ron McCoy
Subject: March 2024 Financial Reports
Attachment(s):
1. Attachment"A" Comparative Statement of Net Position for March 2024.
2. Attachment `B" Comparative Statement of Revenues, Expenses and Changes in Net
Position for March 2024 and 2023.
3. Attachment "C"Actual to Budget Comparison, FY 2024,
Brief Summary/Explanations:
1. Comparative Statement of Net Position (Attachment "A"):
The Board held $4,051,449 in cash for the month of March 2024, down -$92,644
(-2.24%). Total current assets were $7,160,724, up $657,895 due primarily to increases in
inventory, +$572,787,up 13.75%.
Accounts payable($1,462,474) increased by $119,798, with trade accounts payable
up $109,103 (8.86%). Tax and payroll liabilities ($997,941) were up $89,097 (9.80%).
Other current liabilities ($2,114,145) increased $443,618 (26.56%), although long term
liabilities decreased -$234,697 (-5.62%).
Year to date income ($553,821) decreased -$496,383 (-47.27%) from the previous
year.
2. Comparative Revenue, Expenses and Changes in Net Position 2024 to 2023
(Attachment°B"):
Total sales for the month ($2,598,096) increased by $12,704, up a modest 0.49%.
With taxes down -$922 (-0.15%) and cost of goods up $77,330 (6.02%), gross profit for
the month($633,400) decreased-$63,704 (-9.14%).
Total payroll related expenses ($380,263) increased $69,956 (22.54%), due
primarily to recent increases in salaries and wages (+$50,019, 24.69%) and related taxes
and retirement expenses.
Total operating expenses for March ($146,989) were up $9,889 (7.21%). Exterior
maintenance services were up $5,369 (including seasonal mulch services) and building
repairs and maintenance (including fire panel repairs) were up $3,504. Vehicle expenses
were down-$1,624 while store expenses were down-$4,473.
With the decline in gross profit and the increases in payroll and operational
expenses(and increases in depreciation"expenses"of$5,370),net profit for the month was
$37,695, down-$160,173 (-130.78%).
Page 1 of 5 pages
ORANGE COUNTY ABC BOARD —AGENDA FORM
Meeting Date: April 23, 2024 Agenda Item# 4a
Regular Session X
Closed Session
3. Actual to Budget Comparison FY 2024 (Attachment "C"):
With three-quarters of the fiscal year passed, approximately 25% of allocated
funds should remain in the FY 2024 budget.
Anticipated sales revenues are trending slightly above those projected (+0.90).
Taxes on sales are -1.36%under budget while costs of goods/sales are slightly above
expected(+0.34).
Payroll expenses have performed as expected,just 0.47% above anticipated.
Although specific line items budgets may need to be reallocated between accounts
by year's end, total operating expenses are presently -1.03%below those expected.
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations/Comments: None
Page 2 of 5 pages
Orange County Alcoholic Beverage Control Board
I Comparative Statement of Net Position
As of March 2024 and 2023
Attachment"A"
Assets
20M 2023 Variance
Current Assets
Cash&Cash Equivalents
Cash-Trulst 1,133,743. 001,545. 332,198
Cash-Roxboro Savings 116,965 790.921 (673,956)
Cash-First Horizon 2,781,026' 2,533,627'. 247,390
Cash-Change Banks 19,715 18.000. 1,716
Total Cash&Cash Equivalents 4,051,449 4,144,093. (92,644) .2.24%
Accounts Receivable 788 1,416' (628)
Prepaid Expenses 243,525 188,769''.. 54,760
Distributions(prepaid) -2,600 0.. (2,600)
Security Deposits 20,736 20.736,
Inventory 4,740,117 4,167,239' 672,870 13.75%
Inventory(bags) 45.230 71,343. (26,113)
Lease Aasat 2,112,828 2,063,336, 59,492
7,160,724'.. 6,502,829 657,895
Total Current Assets 11,212,173, 10646.922'. 665,251
Property&Equipment
Land,Buildings&Improvements 13,178,936' %164,865: 3.014.071
Vehicles&Equipment 2,423,646 2,016,971'. 406,675
Total Properly&Equipment 15,602,582 12,161,836' 3,420,746
Less:Accumulated Depreciation (4,39B879) (4,247,075) (151,804)
Accumulated Lease Amortization (827,461) (397910) (229,641)
Net Progeny&Equipment 19576,252 7,536.851'. 3,039,401
Other Assets(Pension)
Deferred Outflow Asset(OPEB) (185,678) .242,387' 56,709
Pension Deferrals/Net Pension Asset 677,608 343,977 333,631
Deferred Outflows of Resauroes 254,659 201,166 53.393
746,489 302,706 443,733
Consimctlon In Progress(Mebane) 0 2;946,294 (2,946,2941)
Total Other Assets 0 2,946294 (2,946,294)
Total Assets 22;534,914 21,431,623, 1,103,091
Liabilities and Equity
Current Liabilities
Accounts Payable
Trade 1.340,199 1231,096'. 109,103 8.88%
Other 122,275'. 111.680 10,695
1.462,474 1.342,676' 119,798
Excise Taxes 698,368 699,103' (735)
Other Taxes 1SS136' 153,023'. 5,113
Payroll Liabilities 194,045, 99,744'. 94,301
Payroll Accmgis 44,125 32,665, 11,470
Accrued Interest(lease) 3,267 24,319- (21,052)
997,941 908,844', 89.097 9.80%
Other Current Liabilities
Net Liability(OPEB) 446,718 646.066 (100,338)
Deferred Pension Liability 1,413,742. 363,462 1,060,280
Defamed Inflows of Rescumes(Pension) 19,721 f4 ,636 (529,916)
Lease Liability(current portion) 234,964 211.373 23,591
2.114,145 1,670,627' 443,618 26.56%
Long Term Liabilities
Note Payable(First Horizon) 2,386,783 2,625,384' (238,681)
Long Term Debt Ad(ustmenthaditor 0 50,409.
Long Term Debt Ad(ustment(lease) 154,002 41,334'. 112,668
Lease Liability(long term pardon) 1,403,440 iS62,833'. (159,193)
3,944,225 4,_178 9_, 22 (234,697) -5.62%
Distributions
Payable to Law Enforcement 0 0 Payable to Education 0 23,882' (23.882)
Payable to County 0 0
Total CurrengLT Llablittli 0 23,882 (23,882)
Equity
Balance Beginning of the year 13,462,308 12.266,768' 1,205.640
Add Income(Less)Year4mDate 653.821 1,050,204'. (496,383) 47.27%
Balance End of the Period 14.016.129 13,306.972' 709,157
Total Liabilities&Equity 22,634,014 21.491,823� 1.103.091
3
Orange County Board of Alcoholic Beverage Control
Comparative Statement of Revenues,Expenses and Changes In Net Position
For the month of MARCH,2024 and 2023 Attachment"B"
MARCH MARCH $ %
Sales 2024 2023 Variance Variance
Retail-Liquor Sales 2,177,680 21101.616 76,164 3.62%
Wine/Mixers Sales 1,840 1,978 (138) -6.98%
Commercial/LBD/Mixed Beverage-Liquor Sales 418,576 481.,898 63,322 -13.14%
Total Sales 2,598,096 2,585,392 12,704 0.49%
Less Taxes Based on Gross Sales 603,871 604,793 922 -0.15%
Net Sales 1,994,225 1,980,599 13,626 0.69%
Less:Cost of Sales(Inc.breakage7adjsts.) 1,360.825 1,283,495 77,330 6.02%
Gross Profit 633,400 697,104 63,704) -9.14%
Payroll&Related Expenses
Salaries&Wages 252,632 202,613 50,019 24.69%
Payroll Taxes 22,380 19,766 2,614 13.22%
Emp Retirement 34,730 28,329 6,401 22.60%
Health Insurance 47,329 39,478 7,851 19.89%
Retiree Health Ins 13,513 11,513 2,000 17.37%
Human Resources 686 895 (209) -23.35%
NC401k 8,152 7,202 950 13.19%
Processing fees 841 511 330 64.58%
Total Payroll&Related 380,263 310,307 69,956 22.54%
Operating Expenses
Board Members/Meeting/Travell"fraining 474 707 (233) -32.96%
Rent 6,678 _4,300 2,378 55.30%
Lease Amortization 19,627 20,507 (880) .4.29%
Repairs&Maint. (Bidgs) 4,745 1,241 3,504 282,35%
Repairs&Maint.(Equip.) 3,599 1,974 1,625 82.32%
Utilities,Telephone and Internet 9,329 8,724 605 6.93%
Insurance-Business 8,770 - 6,574 2,196 33.40%
Store Expenses,Supplies and Bags 14,221 18,694 (4,473) -23.93%
Travel/Mileage Reimbursement 178 814 (636) 0.00%
Office/Warehouse Supplies&Expenses 4,626 4,992. (366) -7.33%
Ext.Maintenance Services 7,896 2,527 5,369 212.47%
Contract/Service Agreements 9,773 7,611. 2,262 30.12%
Postage 238 416 (178) -42,79%
Professional Services 1,775 1,975 (200) -10.13%
Dues/Licenses/Fees 285 303 (18) -5.94%
Credit Card Processing/Bank fees 43,646 '.41,516 2,130 5.13%
Tralning/Education/Meeting 1,613 , 3,036 (1,623) -50.16%
Burglar Alarm&Security 615 575 40 6.96%
Vehicle Expense 587 2,211 (1,624) -73.45%
Uniforms 0.00%
Interest(Debt Service) 5,132 4,774 358 7.50%
Interest(Leases) 3,266 3.548 (282) -7.95%
Cash over/short 8 -176 (168) -95.45%
Contingencies/Misc. 8 5 3 60.00%
Total Operating Expenses 146,989 137,100 9,889 7.21
Total Payroll/Operating Expenses 527,252 447,407 79,845 17.85%
Income from Operations 106,148 249,697. (143,549) -57.49%
Other Income
Investment Income 222 841 (619) -73.60%
Miscellaneous 100,00%
Total Other Income 222 841 619 -73.60%
Net Income Before Distributions 106,370 250,638 (144,168) -57.64%
Statutory Distributions:
Law Enforcement(5%) 14,719 14,000 719 6.14%
Alcohol Rehabilitation&Education(7%) 21,750 21,000 750 3.57%
Total Statutory Distributions 36,469 $5,000 1,469 4.20%
Net Income Before Profit Distribution 69,901 215,538 146,637 -67.57%
Profit Distribution:
Orange County-General Fund 67,500 58,334 9,166 15,71%
Net Income(Loss)before depreciation 2,401 167,204 (154,803) -98.47%
depreciation 40,096 34,726
(37,695) 122,478 (160,173) -130.78%
(pmritpercentage) -1.45%
Year to Date Sales Comparison (current) (current)
Sales FY 2024 FY2023 Change %
Retail Liquor 20,003,120 197753,747 249,373 1.26%
Wine Sales 28,601 28,891 (290) -1.00%
LBD Sales 3,753,732 3812,477 58,745 -1.54%
Total Sales 23765,453 23,595,116 190,338 0.81%
Net Income(YTD) 553,821 1,050 204 496,383 -47.27%
4
Orange County ABC Board
Actual to Budget Comparison r
For thejfscal year ending 0613012024 AMeahmenf'C'
MARCH M 2024 Balance %
Saba 2024 Budget Remedy Remaldn9
Liquor Sales 2,17),680 20,003,120 26,613,255 6,610,135 2484%
Wine/Mixer 1.840 28,602 40,050 11,448 2850%
LOD 410,676 3,253,232 4,682,680 928948 19.81%
Greet5secs 2,598,096 23,785,454 31,335,905 7,550,531 24.10%
Taxeab..d an,roas metes 603871 5,524.014 7501430 1,977,416 26.36%
Net Soles 1,994;226 18,26h,440 231111 5,573,115 23.36%
Coll of Sales lld+dro laenmp quaxmwla) 1300,826 12,306,293 16,338045 4029752 34.66%
Grose Pmflt U3,400 5953147 7496,510 1,543,363 20,69%
Peymll and Related Expenses EenNmoM
Salaries and Wages 252,632 1,939,471 2,576,20D 637,729 24.75% 25.WR
Payroll Taxes 22,300 148,8)) 197,030 48,203 MAN%
Retirement 34,730 229,269 273,910 45,641 10.60%
Sea,HI Insurance 47,329 374,555 5D5,CO0 130,445 26.83%
Retlee's Group lnormnce 13,513 121,610 162,145 40,535 26.00%
Human Resour,a, 606 10,258 25,000 14,742 68.97%
401k 8.152 51,652 68,500 16,848 24.60%
Processingfx,r "1 7,394 9,600 2206 22.90%
Tomlpeymllreleledmxpmmose 31 2,881.086 3,817,435 936,349 24.53%
Operates,Expenses
Boats Membarohm Imorro'rATralplrg 474 61062 81500 2,438 28.68%
Rent 6,670 46;704 51,600 4.896 9A9%
Lease Amadlaa0on 19,627 176,643 235,525 58,882 26.00%
Repairs&Maintenance 01dgs 4,746 28,981 42,000 13,019 31.0%
Repairs&Mentenacre Equip. 3,699 19,976 25;000 SA24 20.10%
Utilities,Telephone,Internet 9.328 91,174 103,550 12,376 it A6%
Business Insurance S IC 68,)4) Below 31,153 31.18%
Store Supplies,Bags and Expenses 14.221 144,704 197,500 52,796 26.23%
Employee Travel 178 1,306 3,500 2,294 62,69%
Office 5upp11es&Expenses 4,626 23,408 52,000 28,592 54.98%
Malitenance SerNces 7,896 25,488 28A00 2,512 0.97%
Se Mee Agreements lData/HVA[) 9,173 84,626 97,255 12,529 12.89%
Par", 238 2,853 3,400 547 16.09%
Professlmnal fees laPo6e)lauditand legal) 1)25 23,174 35,000 11,826 33.29%
Do,,&Suburiptlans 206 2,230 4,900 2,670 64A9%
Credit Card P..,,[., 43,818 41),923 565;135 148,092 2831%
Training antl Education 1,319 ),get 10,000 2,408 24ABH.
Burglar Alarm and Security 6,5 5,455 1211 1,T45 24.24%
Vehicle Expense .7 9,323 so,W0 20,62) fi0.T6%
polls., - 311 q,000 3,669 9223%
Debt SaMee(iterest expense) 6,132 0,125 62,675 14,550 2321%
Interest(Leanes) 3,266 30,)2) 41,260 1DA83 25.4114
Cash war/shmst B (872) 500 1,372 274A0%
ConAngendes/Mlx. 0 125 500 3>5 )S.OD%
Tamldermfla,expsnees 146,9N 1,263,984 170008D 444,896 28.031
Total Oparatl,OPayrell Expenses 62T,252 4.145,071 5626,315 1,381,244 2A.99%
Income from Opmra,ons 106,148 1,800,070 1,970.196 162,119 8,23%
Other Income
Inherent Incme 222 - 3.34 2,500 (859) 34.36%
Miscellaneous 456 LOW 545 MAO%
Total Other mamma 222 3.614 3'aw (314) -8.97%
Net Income Before ProRl DlsWbWlow: 106,370 1,81 IAMO 1,973695 161,335 8.20%
Statutory Distributions
Lew Er,Omm enl 14219 132,476 211,630 79,154 37A0%
Alaohd Rehab&Ed 21,750 195,750 281000 65,250 26,00%
Total insurer,Oletrlbullons 36A69 328.226 472,630 144,404 30.55%
Net Income Before Pmfil DyAribution 69.901 1,4836" 1.601,065 17,401 1.16%
Proilt Distillation
Ore,Co.a[I Furl 87,500 WIZARD lROAD0 202,500 MAI
Word,CapNlmnalnoksm,o,In Not PoelSon: 2.401 88111" 696 C&9 185,099 -2559%
nepm4ulM pre+4atlMM ecoV olm 2}60�
(me") Iss.a21 91,866
Capital Outlay Month YTD Budget murRe"..imax
Warehouse
Dualverytruck 0 0 0.00%
Rackln&grepanel,scanner;computer 27,217 27,260 33 0.12%
Office
Replacement wlndaws 39,600 BOARD - OAO%
Grant software,menitoC DVR 3,369 9;260 51982 63.69%
5tmres
Secudtycamem upgrades 0 Inland 10,0m 100.00%
Seeking(Store 01) b 4,400 4,400 10D.00%
Items.ceflle,(Store WI) 4.890 5AOD 110 2.20%
Sockmom cabinets(C01) 14,414 14416 1 0.01%
Refrigerated Worm(Sure 003) 3.200. 3,280 - D.00%
1P9D/sea er(1003) 2.090 2,090 - DAD%
Audi. hltcd..UenOlneering at..OIN) 2,900 2:90D - o.OD%
ArAt.emnar Bass up,priors OW) 2;795 2;795 - 0A0%
Replace calling l5tam 005) 3,220 3.000 (220) -7.83%
Sign Blare MC6) 2,881 2,885 4 0.14%
Re,liters/sof2wvre/back ofjlce servers(seven stores) 90,809 205,615 205,615 - OAO%
AER,p&) 15.020 15,020 10,020 0.00%
Capital Receipts
Appropriated fund balance Just) (210,281) (332,580) (114,299) 34.3)%
Debt Smulae lmindoall
First Hudson(Mebane Store) 12,Q0 113,894 158,500 44,606 1 W.14%
5
i
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: April 23, 2024 Agenda Item # 4b
Regular Session X
Closed Session
Presenter/Information Contact: Ron McCoy
Subject: March 2024 Year-to-Date Retail and Mixed Beverage/LBD Store Sales
Attachment(s):
1. Attachment "A" Comparative Statement of Monthly and Year-to-Date Retail and Mixed
Beverage Sales by Store for March 2024 and 2023 (Page 2)
2. Attachment `B" Comparative Statement of Monthly and Year-to-Date Retail and Mixed
Beverage Sales Rankings for March 2024 (Page 3)
Brief Summary/Explanations:
Comparative Statement of Monthly and Year-to Date Retail/LBD Sales by Store (page 2)
Total retail store sales for March 2024($2,177,680) were up $76,164(3.62%), due primarily to
increases at Mebane (4) (+$110,698). Meadowmont (5) was up $11,903, while Oakdale (10) was up
$7,663, Southern Village (8) up $7,053 and Eno (6) up $4,213. Ram's Plaza (2) was down -$37,524,
while Chapel Hill North(3) was down -$12,559 and Hillsborough (1) down -$11,572.
Total LBD sales ($418,576) were down -63,322 (-13.14%), although Chapel Hill North (3)
increased $9,209 while Southern Village (3) was up $3,639.
The total number of bottles sold (165,206) was down -10,261 (-5.85%).
Total year-to-date retail store sales ($20,003,120) were up $249,372 (1.26%), due primarily to
the increases at Mebane (4) ($800,675) and Southern Village (8) ($298,577). Total year-to-date
LBD/commercial sales ($3,753,732)were down -$58,745 (-1.54%).
Comparative Monthly and Retail/LBD Sales by Store Rankings (page 3)
For March 2024, Oakdale(10) led retail store sales ($357,320), followed closely by Carrboro
(7) ($356,121) and Ram's Plaza(2) ($351,726). Ram's Plaza led LBD/commercial sales with
$234,303. Carrboro (7) led fortified wine sales with $366, followed by Oakdale (10) with$354.
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations: None
Page 1 of 3 pages
Orange County Board of Alcoholic Beverage Control
Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales by Store
For the month of MARCH 2O24 and 2023 Attachment "A"
Monthly Liquor Sales/YTD %of
Retail Sales(bystore number) 03 01 2024-03/31/2024 03/01/2023-03/3112023 difference %increase retail sales
Hillsborough(1) 158,418 169,990 (11,572) -6.81% 7.27%
Rams Plaza (2) 351,726 389,250 (37,524) -9.64% 16.15%
Chapel Hill North(3) 265,093 277,652 (12,559) -4.52% 12.17%
Mebane(4) 309,525 198,827 110,699 55.68% 14.21%
Meadowmont(5) 175,191 163,298 11,903 7.29% 8.04%
Eno/Durham (6) 128,175 123,962 4,213 3.40% 5.89%
Carrboro(7) 356,121 359,832 (3,711) -1.03% 16.35%
Southern Village(8) 76,111 69,058 7,053 10.21% 3.50%
Oakdale(10) 357,320 349,657 7,663 2.19% 16.41%
2,177,680 2,101,516 76,164 3.62% 100.00%
LBD %of LBD sales
Rams Plaza(2) 234,303 298,445 (64,142) -21.49% 55.98%
Chapel Hill North(3) 9,209 0 9,209 100,00% 2.20%
Mebane(4) 0 1,659 (1,659) -100.00% 0.00%
Meadowmont(5) 13,344 13,899 (555) -3.99% 3.19%
Carrboro(7) 90,013 92,690 (2,677) -2.89% 21.50%
Southern Village(8) 3,639 0 3,639 100.00% 0.87%
Oakdale(10) 68,068 75,205 (7,137) -9.49% 16.26%
418,576 481,898 (63,322) -13.14% 100.00%
TOTAL 2,596,256 2,583,414 12,842 0.50%
Total Bottles Sold 03 01 2024-03/31/2024 03/01/2023-03131/2023
Retail 80,234 79,237 997 1.26%
"minis"(50 ml) 69,179 77,330 (8,151) -10.54%
L6D 15,793 18,900 (3,107) -16.44%
165,206 175,467 (10,261) -5.85%
Year-to-Date Liquor Sales go of
Retail Sales(by stare number) 07 0112023-03131/2024 07/01/2022-03131/2023 difference %increase retail sales
Hillsborough (1) 1,461,877 1,530,603 (68,726) -4.49% 7.31%
Rams Plaza(2) 3,437,741 3,644,754 (207,013) -5.68% 17.19%
Chapel Hill North(3) 2,472,812 2,633,020 (160,208) -6.08% 12.36%
Mebane(4) 2,701,512 1,900,837 800,675 42.12% 13.51%
Meadowmont(5) 1,605,818 1,629,227 (23,409) -1.44% 8.03%
Eno/Durham (6) 1,131,084 1,157,584 (26,500) -2.29% 5.65%
Carrboro(7) 3,387,303 3,450,686 (63,383) -1.84% 16.93%
Southern Village(8) 726,032 427,455 298,577 69.85% 3.63%
Oakdale(10) 3,078,941 3,379,582 (300,641) -8.90% 15.39%
20,003,120 19,753,748 249,372 1.26% 100.00%
LBD 07/0112023-03/31/2024 07 01 2022-03 31 2023 %of LBO sales
Rams Plaza (2) 2,170,858 2,348,019 (177,161) -7.55% 57.83%
Chapel Hill North(3) 60,683 0 60,683 100.00% 1.62%
Mebane(4) 6,085 10,408 (4,323) -41.54% 0.16%
Meadowmont(5) 127,752 125,021 2,731 2.18% 3.40%
Carrboro(7) 732,955 713,009 19,946 2.80% 19.53%
Southern Village(8) 30,967 0 30,967 100.00% 0.82%
Oakdale(10) 624,432 616,020 8,412 1.37% 16.63%
3,753,732 3,812,477 (58,745) -1.54% 100.00%
TOTAL 23,756,852 23,566,225 190,627 0.81%
Page 2
Orange County Board of Alcoholic Beverage Control
Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales Rankings
For the month of MARCH 2O24 and 2023 Attachment 'B"
Sales Rankings
Retail Liquor Sales 03/01/2024-03/31/2024 RANK %of Total
Oakdale (10) 357,320 1 16.41%
Carrboro (7) 356,121'j 2 16.35%
Rams Plaza (2) 351,726' 3 16.15%
Mebane (4) 309,525'' 4 14.21%
Chapel Hill North (3) 265,093', 5 12.17%
Meadowmont(5) 175,191' 6 8.04%
Hillsborough (1) 158,418' 7 7.27%
Eno/Durham (6) 128,175L 8 5.89%
Southern Village (8) 76,111', 9 3.50%
2,177,680'I 100.00%
LBD 03/01/2024-03/31/2024
Rams Plaza (2) 234,303' 1 55.98%
Carrboro(7) 90,013' 2 21.50%
Oakdale(10) 68,068', 3 16.26%
Meadowmont(5) 13,344I 4 3.19%
Chapel Hill North (3) 9,209! 5 2.20%
Southern Village (8) 3,639 6 0.87%
Mebane (4) 0' 7 0.00%
418,576i 100.00%
Wine Sales 03/01/2024-03/31/2024
Carrboro(7) 366' 1 19.89%
Oakdale (10) 354', 2 19.24%
Chapel Hill North (3) 289I 3 15.71%
Rams Plaza (2) 248 4 13.48%
Meadowmont(5) 156', 5 8.48%
Mebane (4) 145' 6 Z88%
Hillsborough (1) 104 7 5.65%
Eno/Durham (6) 99, 8 5.38%
Southern Village (8) 79' 9 4.29%
1,840 100.00%
Page 3
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: April 23, 2024 Agenda Item# 4c
Regular Session X
Closed Session
Presenter/Information Contact: Ron McCoy
Subject: Statewide Sales Report for March 2024
Attachment(s):
1. Attachment"NC Statewide Sales Report of Spirituous Liquor(Retail and LBD Sales)"
March 2024
Brief Summary/Explanations:
With the recent merger of Walnut Cove ABC Board and Stokes Municipal ABC Board, the
total number of boards in the state decreased to 170. In March 2024, 28 boards (16.47% of total
boards)produced sales greater than $1 million dollars (totaling$115,794,830) accounting for 72.29%
of all sales in the state.
Retail sales for all boards increased an average of 4.02%while LBD/commercial sales declined
by-5.73%. Total average sales variance was+1.82%.
Mecklenburg County ABC led all sales with $24,175,490, followed by Wake County ABC
($18,817,468) and Greensboro ABC ($7,139,338). Orange County ABC slipped two places to 14`h
with a combined increase of 0.49%.
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations/Comments: None
Page 1 of 2 pages
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ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: April 23,2024 Agenda Item # 5
Regular Session X
Closed Session
Presenter/Information Contact: Staff
Subject: Grant Training for Board Members
Attachment(s):
Brief Summary/Explanations:
Discussing how to log in and complete board evaluations on the new grant site.
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations/Comments: None
Page 1 of 1 pages
State of Forth Carolina
Alcoholic Beverage Control Commission it'S STA7-t pr
ABC Law Enforcement Monthly Report
�^ zo
GS 186-501(fl) :
Board:
Orange County -
Reporting Month/Year:
Mar-24 { Qu�M� �`�*
- Regulatory Aift4vity and Training
Violations Reports Submitted to ABC Commission 0
Total Number of Offenses Contained in Reports 0
Sell to Underage Campaign Checks 0
Permittee Inspections 0
Compliance Checks 0
Seller/Server Trainingi 0
Alcohol Educationi 1
ABC Law Violations At Permitted Away From Permitted
Establishment Establishment
Sell/Give to Underage 0 0
Attempt to Purchase/Purchase by Underage 0 0
Underage Possession 0 0
Unauthorized Possession 0 0
Sell/Give to Intoxicated 0 0
All Other Alcohol Related Charges 3 6
Total:
Controlled Substance Violations At Permitted Away From Permitted
Establishment Establishment
Felony Drug Relates!Charges 0 0
Misdemeanor Drug Related Charges 0 0
Total: +
Other Offenses At Permitted Away From Permitted
Establishment Establishment
Driving While Impaired 0 0
All Other Criminal Charges 0 0
Total:
TOTAL CRIMINAL CHARGES:
State of North Carolina
Alcoholic Beverage Control Commission 4 STATE CIA
y ^y 20 Iyjs
ABC Law Enforcement Monthly Report c�
cK' ,
GS 18B-501(f1) � - S-
'i n
Board: >
Orange County ^�
Reporting Month/Year:
Mar-24 �Y
Regulatory Activity and Training__
Violations Reports Submitted to ABC Commission
Total Number of Offenses Contained in Reports
Sell to Underage Campaign Checks 1
Permittee Inspections
Compliance Checks 2
Seller/Server Training
Alcohol Education
ABC Law Violations At Permitted Away From Permitted
Establishment Establishment
Sell /Give to Underage
Attempt to Purchase/ Purchase by Underage
Underage Possession
Unauthorized Possession
Sell/Give to Intoxicated
All Other Alcohol Related Charges
Tota I: �
Controlled Substance Violations At Permitted Away From Permitted
Establishment Establishment
Felony Drug Related Charges
Misdemeanor Drug Related Charges
Tata
At Permitted Away From Permitted
Other Offenses Establishment Establishment
Driving While Impaired
All Other Criminal Charges
Total t
TOTAL CRIMINAL CHARGES:
State of North Carolina
Alcoholic Beverage Control Commission
mod` *nY 2a errs -
ABC Law Enforcement Monthly Report
GS 18B-501(f1)
Board: -
4+ �
Prange County
Reporting Month/Year:
SL
Mar-24 * -%r QUAM
Regulatory Activity and Training
Violations Reports Submitted to ABC Commission
Total Number of Offenses Contained in Reports
Sell to Underage Campaign Checks 1
Permittee Inspections
Compliance Checks 2
Seller/Server Training
Alcohol Education
ABC Law Violations
At Permitted Away From Permitted
Establishment Establishment
Sell/Give to Underage
Attempt to Purchase/ Purchase by Underage
Underage Possession
Unauthorized Possession
Sell /Give to Intoxicated
All Other Alcohol Related Charges
Total:
Controlled Substance Violations At Permitted Away From Permitted
Establishment Establishment
Felony Drug Related Charges
Misdemeanor Drug Related Charges
Total:
Other Offenses At Permitted Away From Permitted
Establishment Establishment
Driving While Impaired
All Other Criminal Charges
Tota I:
TOTAL CRIMINAL CHARGES:
Agencies Assisted
Assistance Provided to Other Agencies
Remarks
We conducted 2 plain clothes operations in Carrboro. We searched for fake ID at
Harris Teeter. On 3/25/24, we conducted a Compliance Check Op in Carrboro and
checked 17 restaurants and bars, all of them passed.
Reporting Officer/Title:
E. Velazquez/Inv. Carrboro Police Department
Report Date:
4/1/2024
State of North Carolina
Alcoholic Beverage Control Commission t` SIATE
y �hY 20 lyjs
ABC Law Enforcement Monthly Report �
GS 18B-501(f1) '$-
Board:
Orange County
Reporting Month/Year: i ,
Mar-24Es�f QuAna vticVOL
Regulatory Activity and Training
Violations Reports Submitted to ABC Commission 0
Total Number of Offenses Contained in Reports 0
Sell to Underage Campaign Checks 0
Permittee Inspections 0
Compliance Checks 0
Seller/Server Training 0
Alcohol Educationi 1
ABC Law Violations At Permitted Away From Permitted
Establishment Establishment
Sell/Give to Underage 0 0
Attempt to Purchase/Purchase by Underage 0 0
Underage Possession 0 0
Unauthorized Possession 0 0
Sell/Give to Intoxicated 0 0
All Other Alcohol Related Chargesi 3 6
Total:
Controlled Substance Violations At Permitted Away From Permitted
Establishment Establishment
Felony Drug Related Charges 0 0
Misdemeanor Drug Related Charges 0 0
Total:
Other Offenses At Permitted Away From Permitted
Establishment Establishment
Driving While Impaired 0 0
All Other Criminal Charges 0 0
Total: +
TOTAL CRIMINAL CHARGES:
Agencies Assisted
Assistance Provided to Other Agencies 0
Remarks
CHPD conducted one BARS training this month and three Alert operation which
resulted in six open container violations and three Fraudulent IDs.The offenders
were sent to OCPAD.
Reporting Officer/Title:
Mondrez Pamplin, Patrol Sergeant, CHPD
Report Date:
10-Apr-24
OFFICE OF THE ORANGE COUNTY SHERIFF
Sheriff'Charles S. Blackwood
106 East Margaret Lane
Hillsborough, North Carolina 27278
Hillsborough Chapel Hill Fax
(919)646-3050 (919)942-6300 (919)732-6403
Orange County Sheriff's Office ABC Funding Request
Fiscal Year 2024-2025
Capt. Brian Whitehurst
I. Stationary Patrols for ABC Store Closings: $110,000
Monday thru Saturday, Orange County Sheriff's Office personnel provide stationary patrols in
the parking lots of all County ABC Stores at closing. This provides a law enforcement presence
while employees prepare for and conduct closing operations. Providing this presence is a
deterrent to the criminal element that may be wishing to prey on the business and employees
during closing times. operating costs for these services include:
1. Salaries and benefits for 8 Deputies, for 1 hour, six days a week for 52 weeks.
2. Maintenance costs on Sheriff's Office Vehicles used to conduct these operations to include
fuel and routine maintenance.
3. Attendance at Coalition and Alcohol Law Enforcement Response Team Meetings
4. Conduct inspections for on premise and off premise retail establishments
Total Funding Request: $110,000
The Orange County Sheriff's Office values our partnership with the Orange County ABC
Board. Our goal is to make Orange County a safer place for all generations. To this end, we will
work with the Orange County ABC Board and the Coalition to educate businesses and the
public about the dangers of underage drinking and the implications that each carries with it.
HILLSBOROUGH POLICE DEPARTMENT
„ IN
I' 127 N. CHi;RTON ST. HILLSBOROC;GH, NC 27/278
•, OFFICE (919) 296-9300 - FAX (919) 732-2157
Chief of Polices Duane HI1inpton
April 12, 2024
Orange County Alcohol Beverage Control Board
601 Valley Forge Rd.
Hillsborough, NC 27278
Dear-Board Mernbers,
The Hillsborough Police Department's Alcohol Law Enforcement Response Team (ALERT), largely
supported by funding received from the ABC Board, has seen great success since its establishment in 2011
and is making a positive impact.
So far in the 2023-2024 funding period, our ALERT team, supported by your funding, has participated in 5
compliance operations, conducted 5 saturation operations and been involved in 4 partnership meetings. As
an agency, we have made 26 DWI arrests. One notable success of the team was a multi-agency response to
problems at 909 W. King that resulted in a location with multiple violations being closed. The ALERT
team also provide significant support during July and August of 2023 in response to several violent crimes
in the Fairview neighborhood.
We have just initiated some internal changes and are in the process of re-organizing our team stmeture and
membership. We have also added the ability of officers to be recognized as "specialists" in certain areas,
including Traffic and DWI enforcement, and part of being recognized as a specialist is participation on the
ALERT team. We believe these changes are going to increase both interest and activities of our team.
This year's request reflects both an increase in our enforcement efforts and activities, and additional
equipment needed to both outfit new members and increase capabilities department-wide. Our goals for
the new fiscal year include:
• Conduct a surveillance, compliance or saturation operations monthly.
• Conduct regular downtown visibility patrols and inspection of on-premise locations.
• Participate in multi-agency DWI checkpoints.
• Provide ALERT team members additional alcohol-related enforcement training.
Thank you for your support and the partnership that has been established which makes our enforcement
efforts in this area possible. We look forward to a continued relationship with the Orange County Alcohol
Beverage Control Board, If you have any questions or concerns, please feel free to contact me at (919)
296-9521.
Respectfully,
Chief Duane Hampton
I_,7 A,Churton - J iUsborough, '�1� "��_',-8 • 'Tee (�)19) 2)6-9500-9381 ` _,VJ (�71L)) ;7 2187
HILLSBORO GH POLICE DEPARTMENT ,'`may'" "A.
�yf' 127 N. CHURTON ST. HILLSBOROUGH, \C 272-S
' OFFICE (919) 296-9500 - FAX (919) 7-12-2187
Chief t)t'Polia, Dram, Hampton
Hillsborou h Police De artment
2024-2025 ABC Fundin1 Request
1. Overtime Funds for Alcohol Enforcement
Cost: $8,500.00
Purpose: The Alcohol Law Enforcement-Response Team (ALERT) team we started in 2011 consists of
officers assigned to a variety of positions within the police department who come together to carry out
dedicated alcohol enforcement operations including, but not limited to compliance checks, saturation
patrols or retail surveillance operations. In addition, these officers attend specialized training in legal
issues and tactics used to enforce underage drinking laws. Because these officers must continue to
complete their regular duties, much of our alcohol enforcement and training efforts must be undertaken
by officers outside of their regular job duties in and off-duty capacity.
This year's request is based on our goal of spending 16 hours per month on ALERT operations
including compliance-type operations, inspections, surveillance and focused patrol operations, and
training. We have had to make increases in our hourly compensation to secure officers to work these
additional assignments, and as a result this is an increase this year.
Il. ALERT Equipment Cost: $6800.00
Purpose: These funds are being requested to purchase equipment needed to facilitate ALERT
operations. We have identified 3 key equipment needs we hope to use this grant funding on:
I. Portable Breath Testers (PBTs) — our current testers are many years old and starting to
have failures, and we do not have enough to fully outfit our new team members. We
would like to purchase 6 new PBTs at a cost of$650 each.
2. Guardian Angel Shoulder Lights— We have tested out these lights and found them to be
a very effective tool for traffic and DWI enforcement. These lights mount on an officer's
shoulder and serve as a hands-free flashlight and have several warning light modes to
increase visibility and safety. We would like to outfit our entire patrol division with these
lights— 18 at$90leach.
3. Tint Meters — We would like to purchase 5 new tint meters to ensure all ALERT team
members have a tint meter in their vehicle. Tint violations are very common and having a
meter to assess the amount of tint is critical to enforcement. 5 at$200 each.
Total Request: $15,300 00
12 _N (i] JIf11S1'1(>1'U27L]17 -N(. 1 S 2{)6
�a� Oho rouic,�
'`'"may `� CARRRORQ
�TH CA,R�I�r
Town of Carrboro Police Department
Chris Atack,Chief of Police
100 N.Greensboro St.
Carrboro,NC 27514
PHONE: 919-918-7397 FAX.919-942-4473
ABC Funding Request Fiscal Year 2024-2025
The Carrboro Police Department continues to collaborate with the Chapel Hill Police
Department, Orange County Sheriffs Office and Hillsborough Police Department. The Carrboro
Police Department assigns officers to focus on underage drinking in our community. We
conduct operations designed to reduce underage consumption and decrease the opportunity for
businesses to sell alcohol to underage buyers. We have also increased counterfeit ID
enforcement with the use of the Intellicheck App.
The Carrboro Police Department is dedicated in its efforts to make our community safe by
partnering with the Coalition and the Orange County ABC Board. To continue our efforts we are
asking funding to help us in these endeavors.
I. Overtime allotment for Special Alcohol Operations $25,000.00
Carrboro Police Officers continue to serve on the Alcohol Law Enforcement Response
Team (ALERT). These officers have received specialized training in legal issues and
tactics used to enforce underage drinking laws. Over the past year, officers have
participated in ALERT operations to include plain clothes underage enforcement, Sell to
Underage Campaign and DWI Saturation Patrols. We will continue with alcohol
compliance checks in the upcoming months. We propose two to three operations per
month consisting of 2-4 officers.
ll. Equipment and Software $1,000.00
In an effort to enhance and properly document ALERT operations, we would like to fund
the purchase of equipment that would allow us to function more efficiently. Equipment
would consist of miniature cameras, which are easily hidden on the body to document
violations during ALERT Operations. Such documentation will strengthen cases
brought before the court and provide feedback on how to improve operations. This
equipment will be shared with all ALERT team members. We would also like to
maintain three licenses for the Intellicheck App. The Intellicheck App allows officers to
scan the QR codes on the back of IDs to determine if they are counterfeit. The cost of
the three licenses is approximately $600 per year.
III. Alcohol Training Conference $3 000.00
It is imperative for officers to continue to receive training to stay up to date with current
trends, changes in laws and to expand their knowledge. We would like to be able to
send the alcohol investigator and/or another officer to an alcohol training conference that
would accomplish these goals. The fimding would include the cost of the conference,
transportation, lodging and food.
Total Funding Request $29,000.00
The Carrboro Police Department wishes to continue its efforts in the enforcement of alcohol
violations and providing positive education and messages for our youth. We also Iook forward
to working with the Orange County ABC Board in making our community a much safer place.
If you have any questions or need more information please contact Captain Ryan Daniels at 919-
918-7418. Thank you for your consideration in this matter.
Ryan Daniels Date z
Captain, Administrative Services
Carrboro Police Department
919-918-7418
rdanie fs(a2carrboronc.gov
Chapel Hill Police Department
CVAAPEL HILL
POLICE
L 'A
2024-2025 ABC Grant Request
Submitted by:
Sgt. M. Pamplin
April 13, 2024
Orange County Alcohol Beverage Control Board
601 Valley Forge Road
Hillsborough, NC 27278
Dear Board Members:
The Chapel Hill Police Department, in agreement with the Orange County Alcohol Beverage
Control Board, enforces and regulates privately owned ABC-licensed retailers within the Town
of Chapel dill. Our department ALE initiatives include enforcing ABC rules and regulations and
educating those involved in selling and distributing alcohol in our town.
Since our last annual report, we have continued to work with other local and state agencies and
community advocacy groups to address alcohol issues in our community, During the past year,
we have utilized fiends from the ABC Board to conduct 20 ALERT operations and four Alcohol
Compliance Operations. Our operations focus on events where we typically see an increase in
alcohol consumption, such as football games, basketball games, large-scale events, graduation,
etc.
Our enforcement efforts resulted in 193 alcohol-related violations being charged or referred to
the Orange County Pre-Arrest Diversion program during our ALERT Operations. Our
Compliance Operations resulted in 15 charges of selling to an underage person during checks of
106 businesses.
Our education efforts durinc, the past year include 11 B.A.R.S training classes with 100
attendees.
Thank you for being so supportive of our efforts. We look forward to a continued relationship
with the Orange County Alcohol Beverage Control Board. Should you have any questions about
this year's request, please contact my office or Sgt M Pamplin at (919) 698-7287 or by email
at mpamplin(ir3.to�tinofchapelhill.or�g.
Sincerely,
Celisa Lehew, Chief of Police
Chapel Hill Police Department ABC Funding Request �.
Fiscal Year 2024-2025
Sgt. Mondrez Pamplin
I. Mobile connectivity (Air card 1 DCl 1 Phone/Intellicheck) Cost $2,837
Purpose: The current vehicle assigned to our ABC officer is equipped with a Mobile Data Terminal(MDT).
A DCI connection and air card are required to maintain connectivity to our databases. The DC!connection
costs S25/month, and the air card costs $40/month. The ALE Investigator is also assigned a phone that
requires a data connection to use the Intellicheck Age iD application. In 2017, we expanded the Intellicheck
application to two iPads for use during ALERT Operations. The connectivity fee for each iPad is$38/month.
Intellicheck costs$50/month for three licenses which covers all devices.
Intellicheck(3 licenses) -$50.00/month ($600.00 yearly)
iPad mobile connectivity for Intellicheck- $38.00/month per device (two iPads) ($912.00/yearly)
investigator Phone-$50.00/month ($600.00 yearly)
II. Overtime Allotment for Special Alcohol Operations Cost $30,940
Purpose: in 2009, we started an Alcohol Law Enforcement Response Team (ALERT). These officers
received specialized training in legal issues and tactics to enforce underage drinking laws. This overtime
budget allotment would be used to pay officers working in an off-duty capacity for their work during
ALERT and Compliance Operations. These officers are utilized during peak times"of alcohol-related
incidents, such as the beginning of the fall and spring college semesters. CHPD ALERT officers partner
with officers from LING and Carrboro Police to work the following events.
- Chapel Hill Police Officers are compensated at$50.00 per hour.
- CHPD pays insurance, social security, and LEO retirement for each officer who works an
event raising the cost per hour to approximately$65.00 for each officer.
- Underage Compliance Operations at ABC Permitted Establishments
o CHPD Goal for FY2024 is 6 operations.
o Operations last 5 hours and are staffed by four officers.
o Four officers per operation at$65.00 per hour
o Total Compensation for 6 operations =$7,800
- Street Level ALERT Operations (Party Patrols, iD Checks at Bars, etc.)
o CHPD Goal is 14 operations for FY2024.
o Operations last 5 hours and are staffed by four officers.
o Four officers per operation at$65.00 per hour
o Total Compensation for 14 operations=$18,200
- C.H.A.R.G.E.D (Chapel Hill Alcohol Resource Guide Education &Distribution)
o CHPD Goal for FY2024 is 2 operations.
o Operations typically last for 5 hours and are staffed by four officers.
o Four officers per operation at$65.00 per hour
o Total Compensations for 2 operations = $2,600
- B.A.R.S. Training(Be A Responsible Server)
o CHPD Goal for FY2024 is 18 classes.
o Includes 2 hours of pay for the instructor @ $65,00/hour,
o Total Compensation for 18 classes =$2340.
Chapel Hill Police Department ABC Funding Request 40
Fiscal Year 2024-2025
Sgt. Mondrez Pamplin
Ili. Underage Buyer/Training Funds Cost $2,285
Purpose: The Underage Buyer funds are used to compensate the individuals who assist in testing local
alcohol outlets and establishments during `plain clothes"compliance operations. They are paid$15.00
per hour, and a typical operation will have two buyers working 4-5 hours.
V1. Training funds Cost$4,000
Purpose: The Northwest Alcohol Conference in Boise, Idaho, provides training and current trends in fake
identification, community solutions, prevention, and other topics. It would provide both Inv. Pamplin and
members of the ALERT team with up-to-date training and ideas to bring to the community for education
and enforcement.
V. ABC Vehicle Fuel and Maintenance Cost $2,700
Purpose: To cover the annual cost associated with fueling and vehicle maintenance for the ABC vehicle.
The vehicle is a 2024 model, and maintenance costs have continued to increase. Additionally, fuel costs
are difficult to predict due to price fluctuations.
Total Re guest = $42,762
ORANGE COUNTY ABC BOARD
Proposed Agenda for Open Session
Tuesday May 21st, 2024 10:00am
Scheduled attendees:
Patrick Burns,Board Chair Elizabeth Carter,Member
Mike Zito,Member Melvin Green, Member
Judson Williamson, Vice Chair Tony DuBois, General Manager
Angela Willoughby,-Asst. GM....___.___ Board Secretary____
Anna Richards,BOC Liaison Taylor Jackson,Human Resources
Scheduled absence: Ron McCoy,Finance Officer
1. Call open session meeting to order:
• The Mission of the Orange County ABC Board and our employees is to serve
our locality responsibly by controlling the sale of spirituous liquor, returning
profits to Law enforcement,Alcohol Education,and the County Fund while
providing excellent service in customer friendly,modern and efficient stores.
• Does any member of the Board have a conflict of interest or any condition or
fact that might create the appearance of a conflict of interest with respect to any
matters on today's agenda?
2. Discuss proposed agenda,revise as needed and adopt the agenda.
3. Minutes of Open meetings-April 23, 2024
4. Consent Agenda: April 2024
a. Financial Reports:
i. Comparative Statement of Net Assets
H Comparative Revenue and Expenses for April 2024
iii Actual-to-Budget Comparison for April 2024
b. April 2024 and Year-to-Date Retail sales
c. Statewide sales repots:
S. Management Updates.
6. 2025 Draft Budget
I
7. 2024-2025 Grant Funding discussion.
8. Closed session if needed.
9. Board Comments.
i
ORANGE COUNTY ABC BOARD
Open Meeting Board Minutes
Tuesday April 23rd,2024, 10:00am
Location: 601 Valley Forge Road Hillsborougb,NC 27278
Scheduled attendees:
Patrick Burns,Board Chair Elizabeth Carter, Member
Tony DuBois, General Manager Melvin Green, Member
Iudson.�U-illiamson,-V-ice-Chair Roii-McCoy,-Finance-Officer—.
Angela Willoughby,Asst. GM Julie Mebane, Board Secretary
Anna Richards,BOCC Liaison Taylor Jackson-Human Resources
Mike Zito, Member
Call to order: at 10:00 am, a quorum was present and Mr. Burns, Board Chairman, called the
Board Meeting to Order.
Mr. Burns read the Mission Statement: The Mission of the Orange County ABC Board
and our employees is to serve our locality responsibly by controlling the sale of
spirituous liquor,returning profits to Law enforcement,Alcohol Education, and the
County Fund while providing excellent service in customer friendly, modern,and
efficient stores.
Mr.Burns read the Conflict-of-Interest Statement, The question was asked: does
anyone have a conflict of interest with respect to any matters on the agenda?All present
said nay.
Approval of the Open Meeting Agenda: Mr. Zito made a motion to approve the agenda, Mr.
Green.seconded the motion and the vote carried
Meeting Minutes: The Open Meeting Minutes for March 19,2024, were presented. Discussion
was held. Ms. Carter made a motion to accept the open session minutes, Mr. Zito seconded
the motion and the vote carried,
Consent Agenda: March 2024
Financial Reports:
i. Comparative Statement of Net Assets
ii Comparative Revenue and Expenses for March
iii Actual-to-Budget Comparison for March 2024
March 2024 and Year-to-Date Retail sales
Statewide sales report
Discussion was held.Mr. Williamson made a motion to approve the March Consent Agenda,
Mr. Zito seconded the motion and the vote carried,
Grant Training for Board Members-A training session was held for the board members on
how our new online grant program will work.
Management updates;
Law Enforcement Reports- Law enforcement reports were presented.
Law Enforcement Funding Requests-Law enforcement funding requests for the next fiscal
year were presented along with our Alcohol and Education Grants to be considered in May.
r l a gers Meeting in Greenville-The CrM Assistant GM and two store managers
attended the conference in March. The summer conference to be held July 1S`''-17t' in
Greensboro will be open to board members.
Canned Beverage Coolers-Fireball give us dedicated coolers for their products to be installed
in seven of our stores. The final three stores have coolers installed.
Store Repairs-A pipe feeding the bio-pond at Chapel Hill North(Store 003) cracked and has
been repaired. The same location had seven interior LED lights to go out at the same time. They
are no longer under warranty and are being replaced.
Board Member Recommendation- Mr. Williamson, Mr. Green and Mr. DuBois screened four
potential board members. They recommended one person for consideration by the County
Commissioners out of a very qualified group of interested applicants.
Board Comments-Mr. Burns thanked everyone for their hard work and dedication to the board.
Mr. Burns also welcomed Ms. Richards as our Board of County Commissioners' liaison and
thanked her for her participation in our meetings. Mr. Zito thanked everyone that worked on our
salary increase that has helped with employee retention. Mr. Green thanked the board for
allowing him to sit in on the future board member interviews. Mr. Williamson thanked everyone
for the opportunity to be on the Orange County ABC Board. He also thanked everyone for the
opportunity to be a part of our grant process. Ms. Carter thanked everyone for their continued
support. Ms. Richards thanked everyone for allowing her to be a part of our organization.
At 11:13am Mr. Williamson made a motion to adjourn,Mr. Zito seconded the motion and the
vote carried
Meeting adjourned.
� 10y
Chair's Signature and Date JIB3o14crotary's Signature and Date
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date: May 21, 2024 Agenda Item# 4a
Regular Session X
Closed Session
Presenter/Information Contact: Tony DuBois for Ron McCoy
Subject: April 2024 Financial Reports
Attachment(s):
1. Attachment"A" Comparative Statement of Net Position for April 2024.
2. Attachment `B" Comparative Statement of Revenues, Expenses and Changes in Net
Position for April 2024 and 2023.
3. Attachment"C"Actual to Budget Comparison, FY 2024.
Brief Summary/Explanations:
1. Comparative Statement of Net Position (Attachment"A"):
Cash held by the Board in April, 2024 totaled $3,781,805, down -$507,041
(-11.82%), due in part to prepaid FY 2024 4`h quarter distributions (+$207,939) and
additional inventory (+$207,916). Prepaid expenses were up +$45,897 (25.38%) and the
asset portions of leases were up+$59,492 (2.90%).
Total accounts payable ($1,207,562) were down -$311,214 (-20.49%) with trade
accounts payable (inventory purchases) down -$307,967 (-22.02%). Total tax and payroll
liabilities($976,050)increased$22,377(2.35%),due primarily to increased accrued payroll
wages ($20,683).
Year to date income($507,567) continued to decline, down -$593,353 (-53.90%).
2. Comparative Revenue, Expenses and Changes in Net Position 2024 to 2023
(Attachment "B"):
Total sales revenues for the month ($2,527,745) were up slightly over the same
period in the previous year, +$13,102 (0.52%). With taxes up $3,548 (0.60%) and cost of
sales up $47,345 (+3.61), gross profit for April($577,510) was down-$37,791 (-6.14%).
Total payroll expenses ($333,660) were up $37,575 (12.69%), due primarily to
increased wages ($21,810).
Total operating expenses for the period($146,078)were,up$7,252 (5.22%), due to
increases in building repairs ($5,171), equipment maintenance ($4,948) and warehouse
vehicle expenses ($3,215). These increases were offset by decreases in store expenses
(-$9,224) and professional services (-$6,300)
With the decrease in gross profit and increases in payroll, operating expenses and
grant and profit distributions (up $1,469 and $9,167), net income before depreciation was
-$6,020, down-$93,905 (-106.85%) from the previous year.
Page 1 of 5 pages
ORANGE COUNTY ABC BOARD—AGENDA FORM
Meeting Date:May 21, 2024 Agenda Item# 4a
Regular Session X
Closed Session
3. Actual to Budget Comparison FY 2024 (Attachment"C"):
With sales revenue comparable to the previous year's, budgeted sales were slightly
above those projected,up 0.64%. Sales-related expenses were trending above budget, with
a surplus of 1.80% in taxes paid by the Board and an additional 0.32%in cost of sales.
With elevated wages and salaries, total payroll expenses were trending 0.88%
above those projected, With a balance of 17.49% remaining in allocated funds, total
operating expected remained slightly below those budgeted(-0.82%).
Purchases of additional store coolers ($8,263)will need to be added to the year-
end budget amendment, although balances remain in unused funds for security camera
upgrades ($10,000) and shelving for several stores, $4,400. (Shelving is expected to be
installed in May, however).
Action Requested:
1. Consent Agenda Item.
2. Review and discuss as needed.
Financial Impact: See Above
Staff Recommendations/Comments: None
Page 2 of 5 pages
i
Orange County Alcoholic Beverage Control Board
Comparative Statement of Net Position
As of April 2024 and 2023
Attachment"A"
Assets
2024 2023 Variance
Current Assets
Cash&Cash Equivalents
Cash-Trulsl 1,227,396 734,253. 493,143
Cash-Roxboro Savings 117,072 689,004. (671,932)
Cash-Flret Horizon 2,419,337 2,847,689, (428,262)
Cash-Change Banks 18.000 16,000'.
Total Cash&Cash Equivalents 3,781.806 4.268,846' (607.041) -11.82%
Accounts Receivable 2,598 0 2,598
Prepaid Expenses 226,713 180;816' 45,897 25.38%
Distributions(Prepaid) 207,939 0' 207,939
Security Deposits 20,736 20,736'. -
Inventory 4,510,999. 4,303,083. 207,916
Inventory(bags) 45,235 67,108: (21,873)
Lease Asset 2,112828. 2,053.336' 69,492 2.90%
7,127,048. 6,625,079i 601,960
Total Current As sets 10,908 858 10,913,925 (5,072)
Property&Equipment
Land,Buildings&Improvements 13,178,937 10,164,865' 3,014,072
Vehicles&Equipment 2.131.909 1,214,2111 217.698
Total Property&Equipment 16,615,846 12,379;076: 3,231,770
Less:Accumulated Depreciation (4,439,113) (4,285,089)I. (164,024)
Accumulated Leese Amortization (647,077) 418.41]' (228,660)
Net Property&Equipment 10,524,656 7,675,570, 2,849,086
Other Assets(Pension)
Deferred Outflow Asset(OPES) (185,678) (242,387);! 56.709
Pension Deferrals/Net Pension Asset 677,608 343,977: 333,631
Deferred OutOews of Resources 264.669 201.166 53393
746489 - 302:760 443:733
Construction In Progress(Mebane) 0' 2878306 (2,878.306)
Total Other Assets 0 2:678,308'. _(2,878,306)
Total Assets 22,179,986 21,770,557: 409,441
Liabilities and Equity
Current Liabilities
Accounts Payable
Trade 1,080,886 1,398,863, (307,967) -22.02%
Other - 116.676 119.023'. (3,247)
1,207,562: 1:,518,778'. (311,214) -20.49%
Excise Taxes 686,433u 582,046'. 3,487
Other Taxes 149,546' 149,318' 168
Payroll Liabilities 174,286 155,194: 19,002
Payroll Accruals 62,566 41,873' 20,683
Accrued Internet(lease) 3.229 24,282', (21,053)
878,050 963,673 22,377 2.35%
Other Current Liabilities -
NotLiability(DPEB) 445,718 646,056' (100,338)
Deferred Pension Liability 1,413,742 303,462' 1,050,280
Deferred Inflows of Resources(Pension) 19,721 649,636: (629,916)
Lease Liability(currant portion) 235.589. 211.981'.. 23,608
2114,770 1,671,136 443,635
Long Term Liabilities
Note Payable(First He"lon) 2,373,717 2,640,930'. (267,213)
Long Term Debt Adjustmentlauditor 0 -50,408 50,408
Long Term Debt Adjustmenl(lease) 154,002 41,334:. 112,668
Lease Liability(long Tenn portion) 1.384,022 1,543,712 (169,690)
3,011 741 4.175,5681 (263,827)
Distributions
Payable to Law Enforcement 0 (600)'. 600
Payable to Education 0 36,864 (36,884)
Payable to County 0 58.333 (68,333)
Total CurreWLT Liabilities 0 93,71 T. (93,717)
Equity
Balance Beginning of the year 13,462,308. 12,266,768&, 1,205,640
Add loWns.(LOSS)Year46Date 607,567 1,100.920' (593,363) -53.90%
Balance End of the Period 13.969875 13,367688' 612,187
Total Liabilities&Equity 22.179,998 21.]70.55T' 409,441
3