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HomeMy WebLinkAbout2024b ABC Board Minutes Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes in Net Position For the month of APRIL,2024 and 2023 Attachment"B" APRIL APRIL $ % Sales 2024 2023 Variance Variance l Retall-Liquor Sales 2,055,686 2,051,476 4,210 0.21% Wine/Mixers Sales 992 3,425 (2,433) -71.040/6 CommerclayLBD)Mlxed Beverage-Liquor Sales 471,068 459,743 11,325 2,46% Total Sales 2,527.745 2,514,643 13,102 0.52% Less Taxes Based on Gross Sales 591,961 588,403 3,548 0.60% Net Sales 1,935,794 1,926240 9,554 0.50% Less:Cost of Sales line.breakage/adjsts.) 1,358,284 1,310,939 47,345 3.61% Gross Profit 577,510 615,301 37,791 -6.14% Payroll&Related Expenses Salaries&Wages 223,423 201,613 21,810 10.82% Payroll Taxes 15,556 13,833 1,723 12.46% Emp Retirement 24,303 19,950 4,353 21.82% Health Insurance 50,231 40,990 9,241 22.54% Retiree Health Ins 13,512 11,512 2,000 17.37% Human Resources 389 2,200 (1,811) -82.32% NO 401k 5,491 5,059 432 8.54% Processing fees 755 928 173 -18.64% Total Payroll&Related 333,660 1 296,085 37,575 12.69% Operating Expenses Board Members/MeetinglTravel/Training 494 425 69 16.24% Rent 5,874 4,300 1,574 36.60% Lease Amortization 19,627 20,507 (880) 4.29% Repairs&Maint. (Bldgs) 10,386 5,215 5,171 99.16% Repairs&Maim.(Equip.) 4,948 - 4,948 100.00% Utllllles,Telephone and Internet 6,906 5,381 1,525 28.34% Insurance-Business 8,500 7,044 1,456 20.67% Store Expenses,Supplies and Bags 11,054 20,278 (9,224) -45.49% Travel/Mileage Reimbursement 665 236 429 181.78% OfOcelWarehouse Supplies&Expenses 1,819 378 1,441 381.22% Ext.Maintenance Services 2,396 1,637 759 46.37% ContractfService Agreements 9,773 7,511 2,262 30.12% Postage 302 350 (48) -13.71% Professional Services 1,775 8,075 (6,300) -78.02% Dues/LlcenseslFees 285 303 (18) -5.94% Credit Card Processing/Bank fees 46,506 46,092 414 0.90% Training/Education/Mooting 2,171 412 1,759 426.94% Burglar Alarm&Security 615 575 40 6.96% Vehicle Expense 4,018 803 3,215 400.37% Uniforms 0.00% Interest(Debt Service) 4,936 5,776 (840) -14.54% Interest(Leases) 3229 3,648 (319) -8,99% Cash over/short (202) (24) (178) 741.67% Contingencies/Mlsc. 1 4 3 -76.00% Total Operating Expenses 146,078 138,826 7,252 5.22% Total Payroll/Operating Expenses 479,738 434,911 44,827 10.31% Income from Operations 97,772 180,390 (82,618) -45.80% Other Income Investment Income 107 793 (686) -86.51% Miscellaneous 70 35 35 100.00% Total Other Income F21,750 828 651 -78.62% Net Income Before Distributions 181,218 (83,269) -45.95% Statutory Distributions: Law Enforcement(5%) 14,000 719 5.14% Alcohol Rehabilitation&Education(7%) 21,000 760 3.57% Total Statutory Distributions 35,000 1,469 4.20% Net Income Before Profit Distribution 146,218 84,738 -57.95% Profit Distribution: Orange County-General Fund 67,500 58,333 9,167 15,71% Net Income(Loss)before depreciation (6,020) 87,865 (93,905) -106.85% depreciation(non-budget)bemJ 40,233 38,614 (46,253) 49,871 (96,124) -192,75% (Prod percentage) -1.83% 1.98% Year to Date Sales Comparison (current) (current) Sales FY 2024 FY 2023 Change 0/6 Retail Liquor 22,068,805 F 21,805,222 253,583 1.16% W160 Sales 29,593 32,317 (2,724) -8.43% LBD Sales 4,224,800 4,272,220 47,420 -1.11% Total Sales 26,313,198 26,109,759 203,439 0.78% Net Income(YTQ) 507,567 1100920 693,353 -53.90% 4 Grant,county ABC Board Actual to Budget Comparison F.,thaftswl year adding 06POI2024 Atlaphmenl'C" APRIL YRe ad" Selene % 3a/es 20R4 ButlBe[ RanalMrg Remmlr@ Uquor Sales 2.055,885 22,058,805 26,613,255 4,554,450 ti.11% Wine/Mixer 992 29.594 40,050 10,456 20.11% WD 471.068 4,229 800 4,692,660 457BBO 9]8% GroesSoles Y,62],)45 26,313,199 31,335,985 5,022,786 1603% Texas bewtl anymss Aloe 591951 6,115,965 7,501,430 1,385,465 i0A1% NetSalet 1.935.794 20 19],234 23,834.555 3,537,521 16.26% Cast.(SRW.Idles lm.momoulaum.n.) 1.358.284 13666,57 16,338045 2,671,468 16.35% Gras,Pro)It 677,510 6,530.65] 7,49E 510 965,853 1246% Payroll and Related Expenses benrlimork Salaries and Wages 223,423 2,161,894 2,576,20D 414,306 16.08% 1661% Payroll Taxes 15556 164,433 197,080 32,647 16.57% Retirement. 24.303 252,572 273,910 21,338 7.79% Group Health lnammnce W.231 424,786 505,000 Sci 1588% Retiree's Gmup Insurance 13.512 135,122 162,145 27,023 10.67E Human Resources 369 1d,647 75,000 14,353 67.41% 401k 5,491 57,143 6ARD, 11,357 16.58% Pme0edn8 tees 765 3,149 9.600 1,451 15.11% Tarelpayroll relBlBtl expenses 333,860 3 214.74E 3,817,435 6D2,689 15.J8% Opendin0 Expen000 Rome MOmberapsmu oomevsyhelniag 494 6,55E 8,500 1,944 226]% Rot 5,874 52,578 51,6W (97W -1.BD% Lease Amor0utl0n 19,627 196,270 235,525 39,255 16.67% Ralm.A Maintenance-EldBs 10,386 39.367 42,000 2,633 6.27% Repalrs&Malnlenance-Equip. 4,948 24.924 25,000 ]6 0.30% Utilities,Telephone,Internet 61906 901ow 103,550 5p]0 528% Business lnsuntnm B,SW 77,247 99900 22,653 2288% Slate Supplies,Bags and Expenses 11.054 155,758 197,500 41.742 21.14% Employee Travel 605 1,971 3,500 1,529 43.69% Office Supplies&Expenses 1.819 25,227 5i,000 26,773 6fA9% Maintenance Seakes 2,396 27,884 28,000 116 0.41% Service Agreements(Data/HVAC) 9,773 94,399 97,255 2,856 294% Postage 302 3,155 31400 245 721% PrOderanal Fees Note)Iaudltand legal) 1.715 24,949 35,000 10,051 28A2% Dues&SUbscrld(GR5 285 2,515 4,900 2,385 48.07% Credit Card PmoselnB 46.605 40,529 565,115 101,586 17.98% TmINN,nd Education 2.171 9,763 10,000 237 2,37% Burglar Alarm and5ecuroy SUN 6,W0 7,200 1,130 1669% Vehldd Expense 4,018 13,391 30,W0 16,609 6535% Uniforms 311 4,000 3,689 9223% Debt Sold.llatere,t expense) 4.936 53,061 62,675 9,614 15.3414 Interest Beaseel 3,229 34,006 41,760 7,254 17.68% Ceshaver/short (202) (1,074) soup 1,574 314.80% Cm.driendes/Mlsc. 1 127. 500 373 74.60% Total opere0n,expenses 146.078 1,410063 1703,880 298,81] 1T49% Total Operatinlmayroll@rpenus 479.738 4,6241810 5.520315 9011505 1681°b Income from Opemllane 97,772 4,405,847 1.970,105 64,34E 227% Other Inwmo Interest berme 107 3,466 2,500 (966) d0.61% Mlswlleneous ]o US 1,000 475 4i.60% TONI Other Income 177 3,991 3,500 (491) -1403% Nei Indeed Before Profit Deldbutimul 97,949 1,800,83E 1.9J3,896 63,857 3.24% III Stalulary Dbhlbutlons Law EnfommGAm 14,719 147.195 211,630 64,435 So.45% Awhal Rehab&Ed 21.750 217,90 284p00 43,500 16.8]% TOWI Statutory 0letrlbuuops 36,469 364,695 4]21890 10.935 22.84% Net Immme,Before Profit Distribution 61,480 1,545143. 1,601,065 Profit Distribution Them.Clady"ion Pond 67600 670,000 Bob.000 135,000 i8.]]% Wmgnq aaplM RelemodrChm,a In N41?-then: 6.020) 816,U3 6 05 mpaaew,mwoaa¢areax.np toms le", 4saft 14aGem %,,a, EII,t95 Capital Outlay Month TTD Budget aa43etres.1n1nr Warehouse T4,40100.00% D% Oeliverytmck 0 0 0 - HouldW&Brepanel,seannce,wmputer 0 27,217 27.2502% Office Replacement windows 0 Bottom 39,600. 0% Grant sopuldre,monitag Dan 0 3,3fi0 9,2609% Searet k Security camera upgraded 0 0 1%oo00% SheNing(read shares) 0 C 4,40000%Replace telling(Stare C01) 0 4890 Sap20%BBckrame aabill"(001) 0 14,914 14,41501% ReJ,drarea roall,($lead 03) 0 3,280 3.200 0.00% epOO/bmnner($a.,,003) 0 2,00 21090 0.00% Aaae arehhOltu al/englneeMny Or.ON) 0 2,900 2.900 0.00% Addt.eHuman,lghrin9(Store an,DO) a 2.79E 2,795 - 0.00% gepla[e reSign le",095) 0 3,220 3000 (22D) -)83% Sign(Sore 006) D 2881 2,885 4 0.14% ReOhrers/safiwpre/bock o/lhe sewn(seven shares) A 206.515 20,61E OAO% AEOt(IN) 0 16,RD 161020 DOOR Coolers 0.263 8,263 0 Capital Receipts I Appropriated fund balance(THEIR (8,263) (332,173l (332,580) Rml 0.00 Bak Salad.fiffildIbIll 13,066 126,960 168.600 31,540 19.80% First Hotlzon(Mebane Store) I I 5 I ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: May 21, 2024 Agenda Item #4b Regular Session X Closed Session_ Presenter/Information Contact: Tony DuBois for Ron McCoy Subject: April 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 April 2024 and 2023 (Page 2) 2. Attachment "B" Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales Rankings for April 2024 (Page 3) Brief Summary/Explanations: Comparative Statement of Monthly and Year to Date Retail/LBD Sales by Store (page 21 Retail stores sales for April 2024 totaled$2,055,685,up $4,210 (+0.21%)over the same period in the prior year. LBD/commercial sales were $471,068, up $11,325 (+2.46%). The total number of bottles sold for the month(166,573) increased by 1948,up 1.18%. Year to date retail sales ($22,058,805) increased$253,583 (+1.16%), although only the newer stores -Mebane (Store 004) and Southern Village (008)- exceeded the prior year's sales. Year to date LBD sales ($4,224,800) decreased -$47,420, (-1.11%). Comparative Monthly and Retail/LBD Sales by Store Rankings (Wage 31 Carrboro (7)placed first in retail sales ($353,723), followed closely by Rams Plaza(2) j ($344,700) and Oakdale (10) ($313,954). Rams Plaza(2) continued to lead LBD sales ($265,547), followed by Carrboro (7) ($103,339) and Oakdale (10) ($74,602). l Oakdale (10) led all wine sales ($183), followed closely by Hillsborough(1) ($171). ,I i Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations: None i i Page 1 of 3 pages I I 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 APRIL 2024 and 2023 Attachment "A" Monthly Liquor Sales/YTD Y.of Retail Sales lbystare numberl 04/0112024-04/30/2024 04/0112023-04/30/2023 difference %increase retail soles Hillsborough(1) 149,061 163,028 (13,967) -8.57% 7.25% Rams Plaza(2) 344,700 369,890 (25,190) -6.81% 16.77% Chapel Hill North(3) 253,613 262,286 (8,673) -3.31% 12.34% Mebane(4) 274,573 221,485 53,088 23.97% 13.36% Meadowmont(5) 174,409 163,340 11,069 6.78% 8.48% Eno/Durham (6) 119,263 124,730 (5,467) -4.38% 5.80% Carrboro(7) 353,723 353,490 233 0.07% 17.21% Southern Village(8) 72,389 70,038 2,351 3.36% 3.52% Oakdale(10) 313,954 323,188 (9,234) -2.86% 15.27% 2,055,685 2,051,475 4,210 0.21% 100.00% LBD %of LBD sales Rams Plaza(2) 265,547 283,027 (17,480) -6.18% 56.37% Chapel Hill North(3) 6,576 3,431 3,145 91.66% 1.40% Mebane(4) 0 1,176 (1,176) -100.00% 0.00% Meadowmont(S) 17,712 16,127 1,585 9.83% 3.76% Carrboro(7) 103,339 82,463 20,876 25.32% 21.94% Southern Village(8) 3,292 2,246 1,046 46.57% 0.70% Oakdale(10) 74,602 71,273 3,329 4.67% 1S.84% 471,068 459,743 11,325 2.4696 100.00% TOTAL 2,526,753 2,511,218 15,535 0.62% Total Bottles Sold 04/01/2024-04/30/2024 04/01/2023 04/30/2023 Retail 77,482 76,109 1,373 1.80% "minis"(50 ml) 70,402 69,779 623 0.89% LBD 18,689 18,737 (48) -0.26% 166,573 164,625 1,948 1.18% Year-to-Date Liquor Sales %of Retail Sales fbystorenu ber) 07/01/2023-04/30/2024 0710112022-04130/2023 difference %increase retail sales Hillsborough(1) 1,610,937 1,693,631 (82,694) -4.88% 7.30% Rams Plaza(2) 3,782,440 4,014,644 (232,204) -5.78% 17.15% Chapel Hill North(3) 2,726,425 2,895,306 (168,881) -5.83% 12.36% Mebane(4) 2,976,085 2,122,322 853,763 40.23% 13.49% Meadowmont(5) 1,780,227 1,792,566 (12,339) -0.69% 8.07% Eno/Durham(6) 1,250,348 1,282,314 (31,966) -2.49% 5.67% Carrboro(7) 3,741,026 3,804,176 (63,150) -1.66% 16.96% Southern Village(8) 798,421 497,493 300,928 60.49% 3.62% Oakdale(10) 3,392,896 3,702,770 (309,874) -8.37% 15.38% 22,058,805 21,805,222 253,583 1.16% 100.00% LBD 07 01 2023-04/30/2024 07/01/2022-04/30/2021 %of LBD sales Rams Plaza (2) 2,436,404 2,631,046 (194,642) -7.40% 57.67% Chapel Hill North(3) 67,260 3,431 63,829 1860,35% 1.59% Mebane(4) 6,085 11,584 (5,499) -47.47% 0.14% Meadowmont(5) 145,464 141,149 4,315 3.06% 3.44% Carrboro(7) 836,294 795,472 40,822 5.13% 19.79% Southern Village(8) 34,259 2,246 32,013 1425.61% 0.81% Oakdale(10) 699,034 687,292 11,742 1.71% 16.55% 4,224,800 4,272,220 (47,420) -1.11% 100.00% TOTAL 26,283,605 26,077,442 206,163 0.79% 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 APRIL 2024 and 2023 Attachment "B" Sales Rankings Retail Liquor Sales 04/01/2024-04/30/2024 RANK %of Total Carrboro (7) 353,723 1 1Z21% Rams Plaza (2) 344,700 2 16.77% Oakdale (10) 313,954 3 15.27% Mebane (4) 274,573 4 13.36% Chapel Hill North (3) 253,613 S 12.34% Meadowmont(5) 174,409 6 8.48% Hillsborough (1) 149,061 7 725% Eno/Durham (6) 119,263, 8 5.80% Southern Village (8) 72,389' 9 3.52% 2,055,685' 100.00% LBD 04101/2024-04130/2024 Rams Plaza (2) 265,547' 1 56.37% Carrboro (7) 103,339 2 21.94% Oakdale (10) 74,602' 3 15.84% Meadowmont(5) 17,712'. 4 3.76% Chapel Hill North (3) 6,576 5 1.40% Southern Village (8) 3,292', 6 0.70% Mebane (4) 0, 7 0.00% 471,068i 100,00% Wine Sales 04/01/2024-0413012024 Oakdale (10) 183 1 18.45% Hillsborough (1) 171' 2 1724% Mebane(4) 160 3 16.13% II� Eno/Durham (6) 131', 4 13.21% Meadowmont (5) 95 5 9.58% Chapel Hill North (3) 93 6 9.3896 Rams Plaza (2) 93; 6 9.38% Carrboro(7) 40 8 4.03% Southern Village (8) 26 9 2.62% l992 100.00% Page 3 i i I I ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: May 21, 2024 Agenda Item# 4c Regular Session X Closed Session Presenter/Information Contact: Tony DuBois for Ron McCoy Subject: Statewide Sales Report for April 2024 Attachment(s): 1. Attachment"NC Statewide Sales Report of Spirituous Liquor(Retail and LBD Sales)" April 2024 Brief Summary/Explanations: 26 of 170 boards in the state had sales greater than $1 million. Of the 26 boards, however, 11 (42.31%) experienced decreases in sales in comparison to the previous year. Total retail/LBD sales for the state were $150,828,834 with an average decrease in retail sales of-0.19% and an average increase in LBD sales of 6.88%. Orange County ABC advanced three places from the previous month,just behind High Poin,t with sales of$2526,753. Top sales followed the usual pattern with Mecklenburg County ABC at $22,699,743, Wake County ABC at$18,224318. Regionally, Greensboro ABC placed third with sales of$6,622,812. Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. 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(J C Lp L° a N ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: May 21, 2024 Agenda Item# 5 Regular Session X Closed Session Presenter/information Contact: Tony DuBois Subject: Management updates as of 5/16/2024 1. Law Enforcement Reports L-aw-enforcement reports-are-attached for-Chapel-Hill—and-C—arrboro-PD. 2. HVAC Maintenance Proposal Requests The board sent out requests for proposals for HVAC maintenance. This is done periodically; any changes would take place in October. S. Canned Beverage Coolers The Final 2 stores have coolers ordered for the third time and should be here soon. Fireball gave us dedicated coolers for 7 stores exclusively for their product and pictures will be available at the meeting. 4. Store Updates Small sections were recently added to the Oakdale location and the Chapel Hill North location. The Carrboro store relocated the high-end products to behind the counter on a high shelf. This left and underutilized specialty section and we are going to take out a small wall and add 2 wall shelving sections to the area to expand our product selection in the store. 6. Board Member Recommendation The recommendations were sent to Tara May with the BOCC for a new member and for a new board chair. We will need to elect a new vice chair at the meeting in August. If i I i I I i i Page 1 of 1 pages I State of North Carolina , STATf Alcoholic Beverage Control Commission ABC Law Enforcement Monthly Report G51$B•501(fl) ti L 2 Board. Q CYrange County Reporting Month/Year: Apr-24 �rSV rxr^aa vcS*e` 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 2 CB Seller/Server Training 1 CH Alcohol Education 1 CH At Permitted Away From Permitted ABC Law Violations Establishment Establishment Sell /Give to Underage Attempt to PurCrLase/ Purchase by Underage Underage Possession 8 CH 6 CB Unauthorized Possession Sell/Give to intoxicated All Other Alcohol Related Charges S CH 116CH 7 CB Total: ' At Permitted Away From Permitted Controlled Substance Violations Establishment Establishment Felony Ofug Related Charges Misdemeanor Drug Related Charges Total: ' At Permitted Away From Permitted Other Offenses Establishment I Establishment Driving While Impaired 14 OC +ail Other Criminal Charges Total: ' TOTAL CRIMINAL CHARGES: { Agen�les Assisted Assistance Provided to Other Agencies 1 CH 1 CB ttltl �s. 777777771 Carrboro:Lt Ward clothes operation on 4/24, Nv violations.Joint op with Chapel Hill on LDOC all had violations submitted to OCPAD. had to sespend due to campus protest.Chapel Hill PD: Conducted one BARS class.4 ALERT operations and found 8 fake ID`s all referred to OCPAD. Hillsborough:NA Orange County: NA Reporting Officer/Titim 4 Agencies Re or#ing Report Date: 'May 12D�4 ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: May 21, 2024 Agenda Item #6 Regular Session X Closed Session_ Presenter/Information Contact: Tony DuBois/Ron McCoy Subject: Draft BUDGET for Fiscal Year 2025 Attachment(s): 1. Attachment"Page 4"Budget Worksheet(Multi-Year Comparison) 2. Attachment"Page 5"Capital Improvement Plan 3. Attachment"Page 6"Annual Budget(Draft) 4. Attachment"Page 7"Annual Budget Ordinance (Draft) Brief Summary/Explanations: Attachment"Page 4"Worksheet (Multi-Year Comparison) The multi-year worksheet spans seven fiscal years (2018-2024). 2018-2019 and 2023 (shaded gray) are the two years prior to and one year after the pandemic. 2020-2022 (shaded orange) are the pandemic-era years while the current fiscal year(2024) is shaded green. 2018 is the"base"year and annual percentage increases/decreases are noted for the following years. Income Using sales and expenses for the current year through the end of April combined with May and June figures from the previous year,we have forecasted FY 2025 numbers. Once sales for May 2023 are known, the final draft of the FY 2025 budget presented for Board approval in June may be adjusted to project future sales more accurately. As retail store sales have slowed from the previous year, projected sales for 2025 have been increased modestly (2.0%). Wine sales for FY 2025 have been increased by 4.45% over FY 2025. With LBD (commercial) sales consistently decreasing since FY 2023, for 2025, LBD sales have been decreased by -2.00%. Expenses GASB 87 requires the capitalization of leases while GASB 74/75 requires the financial recording of postemployment/retiree benefits and the Board's portion of the state retirement program. Rent/lease amortization calculations are provided by DMJPS (our auditors). GASB 74/75 entries are calculated annually by actuaries (Cavanaugh McDonald) while assets/liabilities related to the state retirement system are provided by the state in August. All these entries are estimated for the purpose of this draft budget. Page 1 of 7 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: May 21,2024 Agenda Item #6 Regular Session X Closed Session Payroll: Responding to inflation and the cost of living in Orange County, payroll expenses have continued to rise in recent years.For FY 2025,the Board's"matching"portion of the state retirement system is increasing to 13.64%.For the 2025 draft budget,total payroll expenses have been increased by 12.04%. Operational Expenses: Operational expenses increased substantially during the initial pandemic period(+19%), due primarily to sanitation/safety measures that were put into place. Likewise, coming off the pandemic period,operational expenses increased 11%as we adjusted to the new"normal". In the current year, these expenses moderated to 5.77%. For the FY 2025 budget, operational expenses have been increased by 4.02%, indicating the staff's intentions to control expenditures. Depreciation While the depreciation of assets is recorded as a normal business outlay, per the NC ABC Commission, it is not considered as a budget line items as it is a "non-cash" expense. Estimated depreciation "expenses" for FY 2025 are presented as a "below the line" item, however, for the benefit of the Board's consideration. Distributions Grant distributions to be approved by the Board in June have been estimated for this draft budget based on requests from law enforcement and alcohol education grantees. Total requests from law enforcement($197,062) increased$20,432 (11.57%). Requests from community organizations include three new requests: Grow Your World, Reintegration Support Network and the University of North Carolina. Alcohol education grant requests total $1,570,118 including an usually large request from UNC ($1,189,122). Excluding the university's request, FY 2025 grant requests total $380,996,an increase of$119,996, an increase of 45.98%.For purposes of the FY 2025 draft budget, grant requests have been estimated: Law Enforcement ($190,000) and Alcohol Education ($285,000). The budgeted allocation for the Orange County General Fund was determined by a letter received from Kirk Vaughn,Budget Director for Orange County.The requested amount for FY 2025 ($840,000) is a 4.35% increase over the present year. Grant requests approved by the Board in May will be amended in the draft budget, to be approved by vote in June. Page 2 of 7 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: May 21, 2024 Agenda Item #6 Regular Session X Closed Session 1. Capital Improvement Plan (Attachment"Page 5"): With the ten-year building period for the Board concluded in FY 2023 followed by the implementation of new registers installed and software upgraded in the stores and the office in FY 2024, capital outlay in coming years is expected to be modest. Total capital expenses for 2025 (including debt service) are estimated to be $312,255 to be paid for with a balance of funds retained from the present year. Expenses for 2025 include: A replacement delivery truck for the warehouse (ordered but not received in 2024) • Upgrade security cameras/digital video recorder(office/stores)(not completed in 2024) The first-draft Annual Budget("Page 6') is presented for review as is the Annual Budget Ordinance ("Page 7') for review and consideration. Action Requested: 1. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments: None Page 3 of 7 pages Orange County ABC Board BUDGET WORKSHEET Multi-Year Comparison Revenues and EK enses - pandem(cperfod current 2018 2019 2020 2021 2022 2023 2024 2025 chongefmm Saies (Actual) {Actual) (Actual♦ Actual) (Actual) (Actual) projected propared current Liquor Safes 15,978,795 17,111,567 20,957,512 24,871,360 25,433,856 26,045,623 26,299,205 26,325,190 2.00% Wine/Mixer 21,500 26,978 43,999 44,816 41,249 38,237 32,550 34,000 4.45% LBD 4,194,074 4,226,045 3,027,061 2,241,857 4,575,131 5,125,307 5,077,895 4,976,330 -2.W% Gross Sales 20,184,369 21,364,590 24,028,572 27,159,053 30,050,286 31,209,268 31,409,641 31,835,520 1.36% Taxes based on gross sales 4,763,241 5,025,S71 1 5,550,427 6,209,454 6,985063 1 7,261,799 7,303,235 7,401,760 1 1.35% Not Sales 15,421,128 16,338,719 18,478,145 20,948,599 23,065,223 23,947,368 24,106,405 24,433,760 Cost of Sales(includng inwnl.ryadjus1rr niSl 10,468,398 10,929,643 12,503,279 14,231,538 15,484,992 16,103,177 16,369,325 16,458,965 0.55% Gross Profit$ 4,952,730 5,41g076 5,974,866 6,717,061 7,580,231 7,844,191 7,737,091 7,974,795 3.D7% %h,creas. has. 9% fe% 1296 13% 3% -1.3T5S 3,07% Salaries and Wages 1,701,177 1,771,334 1,850,787 1,960,430 2,076,384 2,397,503 7 27608,330 2,921,330 12.00% Payroll Taxes 126,673 132,359 129,853 149,065 158,640 179,372 194,382 223,480 14.97% Retirement(13.64%in 2025) 140,737 167,163 141,354 164,232 201,166 254,575 295,505 343,255 16.16% OPEB adjst 133,341 Group Health Insurance 308,602 326,162 327,390 336,180 393,337 458,465 516,99E 568,695 1000% Retiree's Group Insurance(actuarial) 83,127 $3,127 113,149 113,149 279,146 162,150 162,150 172,000 6.07% OPEB ndjst (157,044 Human Resources 5,392 9,611 8,791 4,141 5,214 23,249 13,025 25,000 91.94% 401k 45,465 51,240 47,525 43,765 48,000 66,194 67,980 70,110 3.13% Processing tees 2110 4,6961 7,981 7,697 8,009 9,963 9,690 9,975 2-94% Total payraff and related 2,413,283 2.545,682 2,626,830 2,778,659 3,159,976 3,526,865 3,858,060 4,333,845 12.04% %increase Base 5% 3% 6% 14% 12% 3.61% f204% Operational Expenses Board Member/Meeting Expenses/Travel 5,775 6,262 7,673 4,950 5,100 6,823 7,479 8,000 6.98% Rent 284,926 218,729 199,107 199,952 52,800 51,677 64,330 65,000 1.04% Cease Amortization 216,392 235,521 235,522 245,000 4.02% Repairs&Maintenance-Bldgs 26,093 21,464 34,220 38.870 45,923 39,123 51,240 42,825 -16.42% Repairs&Maintenance-Equip. 6,198 18,879 11,412 32,630 23,248 21,953 29,673 24,500 -17.43% Unifies,Telephone,Internet 103,590 96,357 92,066 92,389 93,221 94,731 116,980 128,680 10.00% Business Insurance 86,846 74,239 70,461 69,001 71,809 80,675 94,345 103,780 10.00% Store Supplies,Bags&Expenses 109,629 108,340 151,406 150,378 147,223 195,914 183,120 195,000 6.49% Emptayee Travel 348 784 2,381 0 29 1,910 1,975 2,000 1.27% Ol6ce Supplies&Expenses 17,688 13,178 20,418 20,290 16,124 33,058 29,780 28,500 -4.30% Exterior Maint.Services 24,090 23,094 22,647 35,065 25,707 24,497 32,190 32,000 -0.59% Service Agreements(Data/HVAC/Grants) 38,476 63,107 67363 79,829 76,137 91,779 113,945 115,000 0,93% Postage 2,295 3,219 3,078 3,122 3,675 3,225 3,747 4,200 12.09% Professional Fees(audit and legal) 31,378 19,783 24,831 23,287 38,052 28,500 28,500 30,000 Safi% Dues&Subscriptions 3,193 3,515 4,461 3,614 4,853 7,921 3,210 4,000 24.6196 Credit Card Processinglbank fees 263,919 297,934 365,621 437,440 460,004 524,545 552,142 579,750 5.00% Training and Education(Human Resources) 5,165 6,437 4,468 1,720 614 10,180 12,006 15,000 24.94% Burglar Alarm and Security 5,004 5.644 6,952 7,194 6,900 7,220 7,22D 7,500 3.89% Vehicle Expense 7,705 9,134 10,970 12,928 20,191 25,148 35,990 20,000 25.08% Uniforms 5,382 4,593 4,819 4,755 2,699 2,946 734 2,800 281.47% Ceht Service(Interest Exp) 46,734 47,770 136,821 134,640 87,727 60,793 63,457 59,175 -6.75% interest(leases) 42,552 45,574 40,461 41,270 2.00% Loss on disposal of assets 1,827 Cash Short(Over) 1,303 1,348 1,390 (587) (601) -293 -974 Sao -151.33% ConlingeneiesiMisc, 113 272 63 1 (38) (256) 229 1 165 500 203.03% Total operating expenses 1,075,750 1,044,082 1,243,028 1,350,327 1,440,113 1,595,266 1,687,235 1,754,980 4.02% %Increase has. -3% 19% 9% 7% 11% 577% 4.02% Operating Income 1,463,697 1,820,312 2,105,008 2,539,075 2,980,142 2,722,060 2,181,787 1,885,971) Other Income Inveslmentflnterast lnoome 740 250 2,173 1,329 1,989 6,259 3,571 2,500 -29.95% Mscellaneous 490 1,397 9,443 413 4,067 524 524 500 -438% Total Other Income 2,230 1,647 11,616 1,742 6,056 6,783 4,095 3,000 -26,74% Net Income Before Profit Distributions 1,464,927 1,821,959 2,116,624 2,589,817 2,986,199 2.726,843 2,165,882 1,80,970 . Statutory Distflbutlons Law Enforcement 149,300 160,000 147,00o 154,500 166,000 1 168,000 176,631) 190,000 7.57% Alcohol Rehab&Ed 212,500 244,000 165,233 164,200 237,1300 252,000 261,000 285,000 9.20% Total Statutory Distributions 361,800 404,000 312,233 318,700 403,000 420,000 437,6311 475,000 8.54% %increase base 72% -2396 2% 26% 4% 4.20% 8,54% Net Income Before Profit Distribution 1,103,127 1,417,959 1,804,391 2,271,117 2,583,198 2,398,843 1.748.252 1,413,970 PmBt Distribution Orange County-Gen Fund 500,000 535,000 500,000 400,000 530,000 700,000 805,0DO 840,000 4.35% %increase base 7% -7% -20% 33% 32% 15o0% 4.35% Working Capital Retained{before capital orpansesl 603,127 B82,959 1,304,391 1,871,117 1 2,053,198 1,608,843 943,252 573.970 %6+crease base 46% 43% 43% 10% -22% -41A7% -39.151A Capital Expenditures Security Camera Upgrades 25,000 Delivery truck 130,400 Debt service(prinerpal) 156, 3IZ255 Appropiated fund balance(prev.retained) (312,255) 573,970 *Depreciatian(non-budget i(em) 318,8116 360,883 400,401 438,188 441,311 423,518 448,040 400,665 173,285 Page 4 Capital Improvement Plan (2025-2029) summary Year Year Year Year4 Years 5YEAR 2022123 sf, n4 denovnaon lmebme) FY FY FY FY FY Total 2022123 Southern w11age(chapel Hall 202A-2025 2025-2026 2026-2027 2027.2028 2028-2029 Appropriations Stare 1(Hlllsborough) 0 0 0 0 0 0 0 0 0 0 0 0 Store 2(Ram's Plaza,Chapel Hill) Upgrade comems 5,000 0 0 0 0 5,000 Store 3(Chapel Hill North) Upgrade ramems 5,000 0 0 0 0 5,000 Stare 4(Mebane) - 0 0 0 0 0 0 0 a 0 0 0 0 0 0 0 0 0 0 Store 5(Meadowmont Village,Chapel Hill) Upgrade cameras 5,000 0 0 0 0 5,000 0 0 0 0 0 0 Store 6(Eno Valley,Durham) Roof,shelving,floor 0 0 0 0 50,000 50,000 Stare 7(Carrboro) Upgrade mmems 5,000 0 0 0 0 5,000 Stare 8(Southern Village) 0 0 0 0 0 0 Store 10(Oakdale,Hillsborough) 0 0 0 0 0 0 Warehouse Delivery truck 130,400 0 0 a 0 130,400 Office Upgrade mmera5/DVR 5,000 0 0 0 0 5,000 Debt Service(Principal) First Horizon(Mebane) 156,855 165,785 169,500 173,215 178,500 943,855 Total 312,255 165,785 169,500 173,235 228,500 1,099,255 S YEAR 2024-202S 2025-2026 2026.2027 2027-2028 2028-2029 Total Revenues/Funding Source Fund balance 0 0 0 0 0 0 Working capltal/prevfously retained 312,255 165,785 169,500 173,215 228,500 1,049,255 Financing Capital recelpts/debtfinanchm 0 0 0 0 0 0 312,255 165,785 369,500 173,215 228,500 1,049,255 5 YEAR 2024-2025 2025.2026 2026,2027 2027-2028 2028-2029 Total - Distributions Low Enforcement(596) 190,000 195,000 200,000 205,000 205,000 995,000 Edumtlan/Rehabllltatlon(]%) 285,000 290,000 300,000 305,000 305,000 1,485,000 Orange County General Fund 840,000 B]�_000 905_ ,000 945,000 975,000 4 540_000 1,315,000 1,360,000 I,405,OOa 1,455,000 1,485,000 7,020,000 Page 5 ORANGE COUNTY ABC BOARD Annual Budget for Fiscal Year 2025 Sales: Liquor Sales 26,825,190 Wine/Mixer 34,000 LBD 4,976,330 Gross Sales 31,835,520 Less:Taxes on Gross Sales: Taxe 7,401,760 Net Sale 24,433,760 Less:CoDR Cost of goods sold(Inc.Inventory adjustments) 16,458,965 Gross Profit$ 7,974,795 Payroll and Related Expenses Salaries and Wages 2,921,330 Payroll Taxes 223,480 Retirement(13.64%in 2025) 343,255 Group Health Insurance 568,695 Retiree's Group Insurance(actuarial) 172,000 Human Resources 25,000 401k 70,110 Processing fees 9,975 Total payroll related expenses 4,333,845 Operating Expenses Board Member/Meeting Expenses/Travel 8,000 Rent 65,000 Lease amortization 245,000 Repairs&Mainterance-Bldgs 42,825 Repairs&Maintenance-Equip. 24,500 Utilities,Telephone,Internet 128,680 Business Insurance 103,780 Store Supplies,Bags&Expenses 195,000 Employee Travel 2,000 Office Supplies&Expenses 28,500 Exterior Maim.Services 32,000 Service Agreements(Data/HVAC/Grants) 115,000 Postage 4,200 Professional Fees(audit and legal) 30,000 Dues&Subscriptions 4,000 Credit Card Processing/bank fees 579,750 Training and Education(Human Resources) 15,000 Burglar Alarm and Security 7,500 Vehicle Expense 20,000 Uniforms 2,800 Debt Service(Interest Exp) 59,175 Interest(leases) 41,270 Cash over/short Soo Contingencies/Mist. 500 1,754,980 Operating Income 1,885,970 Other Income Interest Income 2,500 Other Income Soo 3,000 _ Net Income Before Distributions 1,888,970 Statutory Distributions Law Enforcement 190,000 Alcohol Rehab&Ed 285,000 475,000 Other Distributions Orange County General Fund 840,000 ANNUAL BUDGET ORDINANCE Orange County ABC Board Orange County,North Carolina Fiscal Year 2024-2025 BE IT ORDAINED by the ABC Board of Orange County,North Carolina,that the following ordinance establishing revenues and setting expense appropriations is hereby adopted and effective July 1,2024 through June 30,2025. Section 1.Estimated Revenues It is estimated that the revenues listed below will be available during the fiscal year beginning July 1,2024 and ending June 30,2025 to meet the operational and functional appropriations as set forth In Section 2 in accordance with the chart of acounts prescribed by the state ABC Commission. Estimated Revenues Sales: $31,835,520 Other Income: $3,000 Total: $31,838,520 Section 2.Appropriations The following expenses are hereby appropriated for fiscal year 2024-2025 and are funded by the revenues made available through Section 1, Appropriations TaxeRase n revenue: F40,,T Cost of Sales: $16,369,325 Operating Expenses Stores Admin/Office Warehouse Total Salaries and Benefits 2,497,740 233,705 189,885 2,921,330 Board Member Expense 8,000 8,000 Rent 65,000 65,000 Lease Amortization 245,000 245,000 Lease Interest Expense 41,270 41,270 Repairs and Maintenance 63,325 4,000 67,325 UtilitiesTelephone/Internet 101,980 8,500 18,200 128,680 Insurance-General and Bonds 71,280 10,000 22,500 103,780 Store Supplies and Expenses 172,320 20,680 2,000 195,000 Office Supplies and Expenses 28,500 28,500 Service/Maintenance Contracts 14,050 12,250 5,700 32,000 Professional Fees(audit and legal) 25,000 3,000 2,000 30,000 Credit Card Processing/bank fees 578,200 600 950 579,750 Vehicle expenses 4,000 16,000 20,000 Debt service(Interest) 59,175 59,175 Cash over/short 500 Soo Contingencies 250 250 500 Total 3,875,915 392,650 257,235 4,525,810 Debt Service Debt Service(principal) 156,855 Capital Outlay Capital Expenses 155,400 Approplated fund balance(prev.retained) (312,255) Total estimated capital expenditures/receipts 0 Total extimated expenses,net capital outlay 4,525,810 Distributions - Law Enforcement 190,000 Alcohol Education and Rehab. 285,000 475,000 Other County/Municipal 840,000 Total Distributions 1,315,000 Workine Capital Retained 2.226.625 i ORANGE COUNTY ABC BOARD —AGENDA FORM Meeting Date: May 21, 2024 Agenda Item # 7 Regular Session X Presenter/Information Contact: Tony DuBois/Ron McCoy Closed Session Subject: Grant Requests 2025 Attachment(,): 1. Attachment"Page 2" Orange County ABC Grant Worksheet 2. Attachment, Letter from Kirk Vaughn, Orange County Budget Director Brief Sgmmary/Explanations: Grant requests for fiscal year 2025 from thirteen community organizations involved in alcohol education and rehabilitation totaled $1,570,18. As UNC's request is somewhat of an "outlier" and skews the total amount requested, the balance of all other requests totals $380,996, an increase of$119,996 (45.98%) over last year. For budgetary purposes, benchmarks of$190,000 for law enforcement grants, $285,000 in alcohol education grants and a $840,000 distribution to the County have been entered into the worksheet. The ABC Board is required by statute(18B-805 c 3)to spend not less than 5%of its profits for law enforcement purposes and distribute at least 7% of profits on the treatment of alcoholism or substance abuse, Historically, however, the Board has been generous in its support of local efforts. 2023 2022 2021 2020 2019 Law Enforcement calculated 72,998 102,576 71,090 44,431 43,295 granted 168,000 166,000 154,000 147,000 160,000 130.14% 61.83% 116.63% 230.85% 269.56% Education Grants calculated 102,198 143,607 99,526 62,204 60,613 granted 252,000 237,000 164,200 165,233 244,000 146.58% 65.03% 64.98% 165.63% 302.55% The proposed distribution to the County ($840,000) is per the request letter from Kirk Vaughn, County Budget Director, dated May 9, 2025. Action Requested: 1. Determine allocations to law enforcement, grantees and the County. (Distributions will be approved upon vote approval of the budget in June.) Financial Impact: See Above Staff Recommendations/Comments: None Page 1 of 3 pages FY 2025 Grants LAW ENFORCEMENT 2024 2024 2025 % 2025 5% Re uest GRANT Request Change GRANT Town of Hillsborough Police 8,000 8,000 15,300 91.25% Town of Carrboro Police 18,000 18,000 29,000 61.11% Town of Chapel Hill Police 103,628 40,630 42,762 5.25% Orange County Sheriff 110,000 110,000 110,000 Budget benchmark$190,000(-tT57%) 239,628 176,630 197,062 0 ALCOHOL EDUCATION 2024 2024 2025 2025 7% Request Grant Request GRANT Boomerang Youth 35,000 35,000 35,000 Campus&Community 30,000 30,000 31,500 5.00% Carpe Diem 18,000 18,000 20,000 11.11% Chapel Hill/Carrboro Schools 15,000 15,000 35,000 133.33% El Centro Hispano 26,502 26,500 26,819 1.20% EI Futuro 67,459 35,000 69,378 98.22% Grow Your World 0 0 10,000 100.00% Orange Partnership/Freedom House 21,500 21,500 25,299 17,67% Orange County Drug Court/Criminal Justice 32,000 32,000 33,500 4.69% Orange County Schools 37,000 33,000 37,000 12.12% ReEntry House Plus,Inc. 15,000 15,000 20,000 3333% Reintegration Support Network 0 0 37,500 100.0% University of North Carolina 0 0 1,189,122 100.00% Budget benchmark:$285,000(+9.21)* 297,461 261,000 1,570,118 So1.5s% 0 *excluding UNC 2024 2024 budgeted 2025 ORANGE COUNTY GENERAL FUND 805,000 805,000 840,000 4.35% rehab tax(estimated) 70,000 70,000 80,000 80,000 Budget benchmark(genera!fund):$840,000{+4.35%) 875,000 875,000 920,000 80,000 Total 1,342,089 1,24Z,630 2,607,180 0 Change--b- 0.00% Total Distributions N N p\ r 4 a o- tr N O w Ocnm , m o m c = do c Z N o a 0 O m a C) ro c7 �7 m CD a 4 y ?_ DO r o .2 a m a m o c co :31Pi Q., Z q 2 'gyp o o [� i o C7 °�' y o o L° m 0 c a d 0 w D u�i m m p (p O O m y n Z D Ca rt O O m m c (n $ ^' 2 (n 3 ,� as O 3 4► o m n p '� f° yr m m R o p in m m m pNj � W N N N Lr N W W N f-+ Dq N (P N A N d 0 d cn O Ui 0 i-+ NJ d 0 0 O O (D O O N m 0 0 ��-+ r N N O V d d i`1 p� CD CZ) OD CD N.) 0 0 y V 00 V d 0 In W IQS W W W W N N N ? N W F+ 47 N GJ Cn I� a V fl'E N b A b o 4 O O] µ0 (79 O N Q O O O O d O O O O O O O O O 0 O O 00 Z N O O O o o N cfl a �-` 6 'ti' p p W o N o 0 CN57 y w W N W N co N W N Ol 1 O V O O 4- Ul NO ol cn co OO O O A d N m 0 O CDW V 0 v O O @ N O O A (D N O o 0 ,y,f J O V O O ff W CD ' N F+ v V G (N17 a W N 0 O o a ny O N N O L7'i Go pO v o O O V a 7� O CDb O Q d 0 d O O cn O O O O O O O a N fJ7 O [77 n N W W O Q O O O a V o 0 o jV iti Co p O o O ( o O g o 0 o p W q q q q o W O O O O a a o 9 9 ZR a o N W w N O'1 N W W N �+ r+ F, ]0 V (n V Iv N V T cn Oo d (31 6 cW4 0 W 00 W 4 A 0 0 O O O Cn d Cn O O O O C IV rn d m O O N rn d 0 d d cn o 0 0 0 0 m A o ro A F, 0 0 d 0 w N O o d 0 C/) d0 � O O N N N 0co W(J1 WW WN NF W N W WOo (n 6l n 0 tiO O O O O b Cn O O o o d N N 00 O q0 O O O O O O o O O O ,p W O Z 0 o v o o Q a o o b •* o 0 o a b tio o q q co a o 0 0 0 o 0 0 0 Ar o co 0 0 0 o a o o ti ':o o 0 �oo V W N W W N �+ OY N W N W W o h? G O fi7 O O Cn N O W 0v O O G7 C7 C N J O W O U7 O O Pi O O m pp C�i 0 CDp p F+ N Q O Q O CO O Oo CO O O b b ,�4 N N O O I b co o �+ u yQ,t LJl d O 4 V V � ORANGE COUNTY ABC BOARD Open Meeiiuo Board Minutes Tuesday May 21 st, 2024 10:00am Scheduled attendees: Patrick Buns, Board Chair Elizabeth Carter,Member Mike Zito, Member Melvin Green. Member Judson Williamson, Vice Chair Tony DuBois _CGeiierallV�IajIaQer - - - -Ange1a Aril=lottgliby:Asst-C'r1VI- - - - -- - --- - - Ant��t Richards, BOC'C: Liaison .tulle Mebane, .Board-Secretary Taylor Jackson, Human Resources SC17eC[Lrled absence: Ron t1�1CCoy Call to order: at 10:00 am, a quortun was present and Mr. Burns, Board Chairnjan. called the Board Meetitra to Order. Mr. Burins 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, efficient stores. Alcohol Education, and the County Fund while providing excellent service in customer friendly, modern, and 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 ncr�r. Approval of the Open Meeting Agenda: Mr. Zito 177crdle a motion to apploi�e the crger7dcc, Ali. Green seconded llze r77atiora and the sole car-riedl Mill utes of the open session April23, 2024, ii,er•e presented Afj-. Willic'.172Son I77crde a motion to (113pr"ove the Open Session n7inutes' drs Pr-esented, Alfr Green,s-eeonded the 7770tion and the vote carried Consent Agenda: April 2021 • Financial Reports: • Comparative Statement of Net Assets • Comparative Revenue and Expenses for April 2024 • Actual-to-Budget Comparison far April 2024 • April 2023 and Year-to-Date Retail sales • Statewide sales report r .icrl77son mace cr 1770tiorl 10 approve the April Consent_-igerrcici; Mr.Zito seconded the r77otion and the late carried. Management Updates. • Law Enforcement: This report is required be the NCABC • RVAC NFaintenance proposal Requests: The board sent out requests for proposals for HVAC nnaintenance. This is done periodically. Any changes would take place in October. • Canned Beverage Caolers;_The f?nal ..stores halie coolers ordered for tlIe tli ncf_time andsl�oitld"fie Here soo�i:-lirebaTl gave us dedicated products. coolers for 7 stores exclusively for their • Store Updates: Small sections were recently added to the Oakdale location and the Chapel Hill North location. The Carrboro store relocated the high-end products to behind the counter on a high shelf. This leil:an underutilized specialty section. We plan on taking out a small wall and will add 2 shelving sections to the area to expand our product selection in the store. • Board Member Recommendations: The recommendations were sent to Tara May with the BQCC for a new board chair, We will need to ele August, ct a n meeting vice chair at the eetuig in 2025 Draft.Budget- The 2025 drafl budget was presented to the board. The board will snake any heeded changes and approve it at our.tune meeting. 2024-2025 Grant Discussions: Law Enforceanent, Alcohol Rehabilitations and Education, and -its were discussed A detailed outline of the past amount- and Orange County General btaizd Gra new requests from each.Grantee was presented. The Board discussed the requests and finding will be voted on at the next board nneeting on Jtuie I8, 2024. Boars! Comments: ll/fi-. Williamson thanked the staff and board members for their invaluable discussions. considerations and opinions that it took to make the grant process run so smoothly. Mr. Zito thanked the staff for the hard work that it tools to slake the grants possible. Ms. Carte thanked the staff and fellow board members for their continued support. Mr. Green this. Ca er. DuBois for his lead.erslup and the staff members for their dedication to CMABC. At 12:10p,lr mr. Green made,a nnotioia to arUorrr1a, �YII.. Zito secwuled thefaaotiora and the vote Carried. Meeting adjourar.ed Chair's Signaaire and mace -_ Board ' t etat•y s 5ig __ . �itature at�d Dare ORANGE COUNTY ABC BOARD —AGENDA FORM Meeting Date: June, 18 2024 Agenda item # 6 Regular Session X Closed Session Presenter/Information Contact: Tony DuBois Subject: Management updates as of 6/13/2024 1. Law Enforcement Reports Law enforcement reports are attached for Chapel Hill and Carrboro PD. 2. HVAC Maintenance Proposal Requests The board sent out requests for proposals for HVAC maintenance. This is done periodically; any changes would take place in October. 3. Maker's Mark Barrel Pick Two store Managers and 2 office staff went to The Crunkleton on May 29 and met with a Brand Ambassador to pick a single Barrel of Maker's Mark. This Barrel should arrive in the county in the Fall. 4. Distillery Tour (Save the date) There will be trips to Old Nick Williams Distillery on September 18 and 1911 for a tasting, to also pick out a single barrel Rum and tour the distillery 5. Store Updates The Carrboro store relocated the high-end products to behind the counter on a high shelf. This left and underutilized specialty section and we expanded our product selection in the store by doing a small remodel. 6. Year End Evaluations The evaluation process is well underway for employees. Compensation is not being determined by these because raises were given early when the salary chart was reset. The feedback is still vital for each employee's growth. Page 1 of 1 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: June 18,2024 Agenda Item#5a Regular Session X Closed Session Presenter/Information Contact: Ron McCoy Subject: May 2024 Financial Reports Attachment(s): 1. Attachment"A"Comparative Statement of Net Position for May 2024. 2. Attachment "B" Comparative Statement of Revenues, Expenses and Changes in Net Position for May 2024 and 2023. 3. Attachment"C"Actual to Budget Comparison, FY 2024. Brief Summary/Explanations: 1. Comparative Statement of Net Position (Attachment"A"): Total cash held by the Board in May 2024 was $3,866,814, down-$357,387 (-8.461/o) from the previous year. The Roxboro Saving account was closed and the new 5/3 bank account was funded. Prepaid expenses ($212,142) were up $53,998 (34.14%) while inventory($4,507,827)was down slightly(-$17,095, -0.38%). Trade accounts payable(liquor)were$963,111, down-$588,207(37.92%).Excise taxes,however($602,681)were up$39,462(7.01%). Payroll liabilities ($172,603)were up $59,946 (53.21%)while payroll accruals($89,962)were up $24,475 (37.371/0). Year to date income($508,155)was down-$637,862 (55.66%). 2. Comparative Revenue, Expenses and Changes in Net Position 2024 to 2023 (Attachment I'D"): Total sales revenues for May($2,603,536)were down a modest-0.21%. As taxes and cost of sales were down accordingly, gross profit for the month($610,621)was down as well, -$2,904(0.47%). Total payroll expenses ($344,472) were up $53,909 (18.55%) from the previous year. An increase of approximately 20% due to the implementation of the Orange County Living wage/cost of living will continue to be reflected in previous year's comparisons until the first quarter of 2025. Total operating expenses for the month ($123,137) were down (-$24,064), due to general decreases overall. With the increases in payroll expenses and distributions +$10 636 despite the_ savings in operations,net income for the month($40,626)was down-51.15%- Page 1 of 5 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: June 18, 2024 Agenda Item# 5a Regular Session X Closed Session 3. Actual to Budget Comparison FY 2024 (Attachment"C"): At the close of May, one month remains in the fiscal year, leaving approximately 8.33%remaining in allocated fimds for revenues and expenses. After projecting June _ financial activity,a year-end liudgetamendment has_been-dra$ed-for_the-BoaWs _-- approval,redistributing funds between accounts and amending allocations as needed. In general,revenues from sales are nearly the same as the previous year's, although we are reallocating sales between LBD/commercial and retail store sales. Board-paid taxes are trending less than projected(-2.030/o), although cost of goods are up slightly(0.45%). Payroll expenses are approximately 1.57%above those anticipated. Operating expenses are down-1.95%. The year-end budget amendment is agenda item#7 of this meeting. 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 May 2024 and 2D23 Attachment A• Assets 20M 2023 Variance Current Assets Cash&Cash Equlvalante Cash-Twist 820623 681,644. 138,079 Cash-Roxboro Savings 0 626,4111, (526A11) Cash-SM Bank 632767 0 632,767 Cash-Fimt Horizon " 4195,424 2999146: (603,722) Cash-Change Banks 18,000 18000. Total Cash&Cash Equhalanls (3866,eu 4.224201ti (357,387) -8A6% Accounts Receivable 1.346 1192 t53 Prepaid Expenses 212,142 i5Q,144! 53,998 34.14% Dlsidbutlone(prepald) 103970 k 103,970 Security Deposits 20736 Inventory 4,607;827 451A,9$2'. (17,095) 47.3B% Inventory bees) 41,123. 60,243. (19,120) Lease Asset 2112828 _ 2053336 6Q492 6999,971 5,819,573 181,398 Total Comad Assets 10'868.785 tY04TM (175,969) Property&Equipment Land,Buildings&Improvements t 13178,937 10,784,865.. 3,074,072 Vehicles&Equipment is 2431.608 ii17.148: 214.760 Total Property&Equipment 15610845 12,382,013 3,228,832 Less:Accumulated 0epmda0on t(4,479,151) (4JY3,151) (156,000) Accumulated!Lease AmoNchbon f868704) (A389245 (227780) Net Pmperiy&Equipment 16.464,990 -7619938: 2,846.052 Other Assets(Pension) Deferred Ouelew Asset(OPEB) (18%676) 24238]. 66,709 Pension Deferrals/Net Pension Asset 677,600 "3,�3,92T= 333,631 w.Deferred Ouffk of Ross... 254558 '201166', 63,383 746489 ~756::'. 443,733 Construction In Pregress(Mebane) 0 _ :308t 88T: (3,081,987) Total Other Assets 0 308P9B7". (3,081,9671 Total Assets -.22,078,264 ,2A04Y,455. 30,809 Liabilities and Equity Current Liabilities 2024 2023 Accounts Payable Trade 963,111 1,551,316: (5B8,207) -37.92% Olber 12632 - 130317t (3,6951 _ 1,089.833 '4,BB7,636. (691,802) -35.19% Excise Taxes 60216.81 - - 563219'- 39,462 7.01% Other Taxes 154.766 19609,6 (41,328) Payroll Llabili6es 192603 1]265T 69.946 53,21% Payroll Aamais 89962 85,487'. 24,476 37,37% Accrued Interest(lease) 3191 "..24�345' (21,054) 1023205 "96C7041 61,501 Other Current Liabilities Net Liability(OPEB) a 4457t8 its 05-8 (100,338) Defend Pension Liability 1,413742 363462: 1,060,280 Defamed Inflows of Resources(Pension) 19,721 549,636' (629,915) Lease Liability(whom potion) 236Ul .212,5981 23626 -42.116402 °5.6717507 443,652 Long Term Lhellitle. - Note Payable(Flint Horizon) 2 380,994 2867,271 (306,307) Long Tenn Debt Adjustmentlaudilor - 0 ;69.408 50,408 Long Tan.Debt Adjustment(lease) 154002 - .47334" 112,888 Lease Liability(long term portion) ,:1;364895 t524548; (180,154) 82,946! (303,385) Distribution. "- PayabletoLawEnfomemenl 0 13500�: (13,600) Payable to Education 0 afi,669 (16,669) Payable 0 County 0 "oi76886) (118668) Total CubentILT Liabilities 0 _[,146.835- (146,836) Equity-__. - BalanceBeginningofTheyear 13;462'808 12266,766-° 1,206,640 Add lnceme(Loss)Yeor-io-Dale bb8.165 .,1.196.otZi (637.862) -65.66% Balance End of the Parma i'134970 463 13A02,785f 667.678 Total Liabilities&Equity 22,078,2B4 &0I7666 30,809 3 Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes in Net Position For the month of MAY,2024 and 2023 Attachment"B" MAY MAY $ % Sales 2024 2023 Variance Variance Retell-Liquor Sales 2,129,601 2134,763 (5,262) -0.25% Wine/Mixers Sales 918 3{964I (3,046) -76.84% Commercial/LBD/Mixed Beverage-Liquor Sales 473117 47,0;20- 2910 0.62% Total Sales 2,603,536 ' 4 M[.934:' (5,398) -0.21% Taxes Based on Gross Sales 608,241 609;521.: 1,280 -0.21% Net Bales 1,996,296 '1099413 4,118 -0.21% Cost of Sales(Inc.breakage/adjsts.) 1,3a4,674 1386"868+. 1214 -0A9% Gross Profit 610,621 613,525:, 2;904 -0.47% Payroll&Related Expenses Salaries,&Wages 232,067 196,255 35,812 18.25% Payroll Taxes 15,776 13-441 2,336 17,37% Emp-Rotrement 24,623 t p1;38- Health Insurance 51,320 8,666 20.28% Retiree Health Ins 13,512 1i 12 2,000 17,37% Human Resources 1,009 ^2� q9 (1,009) -50.22% NC401k 5,429 485k:' 572 11.76% Processing fees 737 1079, 58 8.54% Total Payroll&Related 344,472 ,, 290 5 T 53,909 18.55% Operating Expenses Board Members/MeetinglTravel/Tralning ' 425 497= (72) -14A9% Rent 4,360 4124 176 4.27% Lease Amortizallon 19,627 EO{507 (880) 4.29% Repairs&Maint. (Bldgs) 1,498 7;398- (5,898) -79.75% Reports&Meint.(Equip.) 777 (3,480) -81.75% Utilities,Telephone and Internet 11,264 13i0817; (1,804) -13.78% Insurance-Business 81472 044r 1,428 20.27% Store Expanses,Supplies and Bags 9,983 ,185001 (8,517) 46.04% Travel/Mileage Reimbursement -4, (4) -100.00% Officana arehouse Supplies&Expenses 385 2 959 (2,670) -86.97% Ext.Maintenance Services 1,556 0109`. (363) -18.49% Contract/Servlce Agreements 9,901 7611 21390 31.82% Postage 200 3342'. (142) 41.52% Professional Services 1,776 Fi975i (200) -10.13% Dues,/Licenses/Fees 285 §303t (18) -5.94% Credit Card Processing/Bank fees 41,186 45;191' (4,005) -8.86% TmIninglEducationlMeetIng 1,513 1 707' (194) -11.36% Burglar Alarm&Security 630 -�575' 55 9.57% Vehicle Expense 759 665 (177) -18,91% Uniforms 3d4- (304) -100.00% Interest(Debt Service) 5,260 _4j986' 264 5.29% Interest(Leases) 3,191 3;475 (284) -8.17% Cash ovedshod 172 '(400) 572 1 -143.00% Contingencles/Mlsc. (32). 15= 47 -313.33% Total Operating Expenses 123037 147,201; 24064 -16,35% Total Payroll/Operating Expenses 467,809 437,<764I 29,845 6.82% Income from Operations 143'012 175761- (32,749) -18.63% Other Income Investment income 1,583 '-732:'. 851 116.26% Miscellaneous 0.00% Total Other Income 1,583 ,'�_`732II1 851 116.26% Not Income Before Distributions 144,595 17" (31,898) -18.07% Statutory Distributions: Law Enforcement 16%) 1019 -i4600'. 719 5.14% Alcohol Rehabilitation&Education(7%) 21 750 421)0°00. 750 3.57% Total Statutory Distributions 36,469 .' 35.000= 1,469 4.20% Not Income Before Profit Distribution 108,126 .141,493:. 33,367 -23.58% a Profit Distribution: Orange County-General Fund 67500 58;333' 9,167 15.71% Net Income(Loss)before depreciation 40,626 ,83,160_. (42.534) -51.1 %% depredation(nan-budgatitem) 40,136 38,063 (profdparcentege) 0.02% 1.73% Year to Date Sales Comparison (current) current _ Sales pY 2024 d FY2'03 Change % Retail Liquor 24,188,305 23939i9,B4- 246,321 1.04% Wine Sales 30.611 36281.; (6,710) -15.90% LBD Sales 4,697,917 4742;428; 44,611 -0.94% Total Sales 28916733 28718-,693'.1 198,0401 0.69% Net Income(YPh) 508 155'.- 1,146�g17 '' (637,862)1 -56.66% 4 Omnge CounNABCBoand Asked W Budget Campedvon Far theryscedMrendrop 06/30/2024 ANadhmODYC- MAY YW 2024 ub. % Saw 2024 Bud m RemnYip Rpminln9 Nquoseles 2 12@W :j,4;S88305 26,613,255 x,4x4,95D B.11% Wlne/MG[er B18 '-30,511 4D,Oso 9,539 23.62% LBD A. 17 -49]91] 4682660 15 x3] 4.33% Groh Saki Z,BD3636 ":I9,916,Y33 31,395,985 x,419,252 7.72% T.bemtl an Bmsf[oleo 806311 6i]2q,206 7.50"430 777,224 IBM% NetSoks ABB5285 ,22Io sx] 28 e34,655 642,D29 6A9% CmINBgk¢dommucl-,,,ramanoml 1,3B4674 15051,251 16338;045 1 Aga I94 ]AB% Grote Pmjlf 610621 :2:1tl2]6 JA96510 355234 4,74% Pearroll and general Expemn 1 benNnwd 5 d nd Wages 232DBR 2,3➢3,9F1 3r576,200 1821, 9 ).p]% 633N P 3eall Taves : 16]]6 1Bp,209 197,080 16,671 8.66% flN on, 24,623 2]Z195, 1]3910 (3,2651 -1.20% Group Health lnsumnce 10.323 2>6,114 $p5;blq 28,886 6.12% RHlree Gmup lnsurana 13,612 ]g8,634 1621A5 13,511 8.33% H an gesaur,m, 1,00D ;1159] 2510110 13,353 MA1% 401k 64gB "_62,572 Sa,SW 5,928 B.bb% P ss[n8lees ]3] ' B`gg6 9600 714 ].M% - "- - - -- ioklpayrWmkfeaeryemoe 34441155923A-3'B1) 351'-2561ll"--8;]1%-- - CrescendoBxpene.e Bask MembeyMeellnBMmucihmnM1g 425 ,:6961 8,5W 21519 17.87% gont 48W 156,A78 63jW0. 15,2]3] 10.28% teamM'oNrnWn 18,82] ]15,89] 235,625 19,628 833% aboard 6 MelnknenmEdulp 1 498 ,40A65 g2,0W 11135 270% Nepales&Malnten,Interest n] 11s,A1 25,W0 (101) -2.80% flualles,Teleunced, Internet 11,284 *,3m Maw (5,014) -66L% BUNneu lmm�nm 8472 [9iAl- 99,9011. 14,181 1420% Stare SupPlley Sags antl Expenses B,983 165,]d1 19],SW 31,]59 10AB% EmployeaR.1 Akai aSm I,San 43.%% -0fn[e Suppllm GFxpensa 385 it. Melnlenana SeMae 52,OW: 26,386 Bp,)6% Servla Agreements Oa 1.556 I9pIM1 38,Om' (Ip9D1 A. ( 1oMVAC) BBOf 1p1,3W 91,255 V,W51 Paslege R00 <3,355 SAW 0.5 LrN Profevlanel Fees Bugles)legal and legal) f]Tfi '26,)24 33,YIW 8,2]6 29.86% OvetASubs<dp[lons 265 'sABpp g,9Q] 3,1a0 42,a- IX¢tlItWMPro[pssing 41,iB8 504,]Li 565,115 60,400 10.BB% Tnlningand Etlutallon itb13 - ill,2]6 1p,D',D. palm) A2.]8% nuBlarNarm antl 5emrlty WO ]$� SW 8.89% VeM1lde FkPense T59 :�19,]50 going? 15,850 52.83% Ilnlfamd ";�J11 4,OW 3,6B9 92R8% Debt S.M.Qmerat.,as.) 5,2W 5$,311 62,6]5 g364 S.BB% Ush.d r/shogoods) 3,181 3]i9) 41,260 4,063 B.e6% WSM1 over)ShOr1 fJ2 n:(9@I am 1,02 200.40% Cuntln6¢ndesfMisG - 32 `.,93 so 05 81.00% nefelopemMNapenmt 11313] t5332N - jW aBD 1)$6BD 1020% Tend OpvmWyPvyrdl Expenses -Up 48)609 Snurd B 5628315 mm ad ).86 Inaomehom OpenVom 143012 '- 264a.83] 1,BJ01N (78,662) -3.99% Inlote911nmme "S. MmeWleme bsea t,0a9 2,500 (2s49) -10186% 625 1,W0 4]5 4].60% TOW O1Artl0aome 15&9 "65]4 3SDD (2,0I4) -69,16% Net Income Bohm Pmfit Dlsblb011onr 14468a .2 D5bA31 "Va'SM (80,736) 81aNbry0lalrlhu,felm _ Lew Enraoemed 19719 161,fl34 211,63 49,736 23A6% NcoM1oI ROM1eUAEtl 21 Ym R]928p 01 On 11,750 8.33% TefalBmMoN DIOWbWane '` an Go 401,1W 472.030 71AW 1612% Not Income Wood Pmflt Olalrlbuslon -i 408128 1B6i'm] i,Wf Om 152,202 Pont DlsldhWon _ Omnne CqunlyGen Food F 61530 i31.5m_ BW pm 6]SW 6.38% WM6p Cap"RedaneNcladi In Nd Pdd,, -f W,BRB 9j5;]8] BBB,mS 219,]02 -3f S8% , peP,xwMmd*bw .prscY 90.131 wide 429JM9 o. 6W11. mi.l. Coultal Ou,lev BAomb - `YfD' eudgrt. . a4ammmalnlne Wareb se vdllhdaymdck 8a[kln&flmpanel,commend,computer O/flo, 33 012% Replaremmt Mndowt 0 '39,6pp 311,W0 - 000% rores Gran[software,monlbp DVfl 0 'OJ66 k260 51882 63.59% Seeddar amera upgrades 0 '0 10,0D0 10,Om 100.00% A.Mn9lthreestmes) D f o 4.d00 4,400 t00.00% Road.[eIINO(store Wl) 0 4�8B9 6;90D it. 2R0% Bo netedur adme '' _ (W-0 D )4S.C. uAis 1 0.01% Rorlpemhderader(Sfam 03) 0 r3;29p. 0A0% rpOD/+ranoer Plain m3/ 0 zaBD 2.oun 0.00% Ada,dr<IdteRumVea9rneeaa,pro[aa4l D z,"sqd 2,900 Aadt erttrlarlr@hnny(Raream) D zr95` 2,795 - O.00% RepmrerenlnB fsrore Ws) 0 '330 3,090 122q a.aa% FeB$tert/so/tmO /yv<k a]jla AEM( 0.00% semrs(eret) 0 206,6}6 206,616 AEOs(]Ox) 0 $15.¢M;; 46.04 Boost C dudm 0 9,2A9 0 casplulloadjus AOproprlated fund balanm(MaQ Q (332,3]3) (332,580 DAWS.,gughudedusil Elest Horizan(Mebane Store) 12,752 13B,]1R 169,500 18,788 11.M% 3 ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: June 18,2024 Agenda Item#5b Regular Session X Closed Session Presenter/Information Contact: Ron McCoy Subject: May 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 May 2024 and 2023 (Page 2) 2. Attachment `B" Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales Rankings for May 2024 (Page 3) Brief Summary/Explanations: Comparative Statement of Monthly and Year-to Date Retail/LBD Sales by Store(page 2) Total retail stores sales for May 2024 were $2,129,501, down -$5,262 (-0.25%) from the previous year. LBD/commercial sales were$473,117,up $2,910 (0.62%). The total number of bottles sold for the month (166,766) increased by 3,595 (2.20°/u), due primarily to an increase in the sale of"minis"(50 ml) of 4,890(7.56%). Year to date retail sales($24,188,305)increased$248,321 (+1.04%)over the previous year.All stores have declined in sales except for the newer stores, Store 004 (Mebane)up $877,300 and Store 008 (Southern Village)up'$308,839. Total LBD sales for the year($4,697,917) decreased slightly, down-$44,511 (-0.94%). Comparative Monthly and Retail/LBD Sales by Store Rankings (page 3) Carrboro(7)placed first in retail sales for the second month in a row with$361,122. Rams Plaza(2)finished second($341,706) followed by Oakdale(10)($328,499). Rams Plaza(2)led LBD sales with$261,628. Carrboro(7)finished second with$93,805, followed by Oakdale (10) ($74,126). Ram's Plaza(2) also led fortified wine sales with$211. 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 MAY 2024 and 2023 Attachment"A" Monthly Liquor Sales/YTD %of Retail Sales(by stere numb ed 05/01/2024-05/31/2024 O5/01/20 23-0 513 1/20 23 di erence %increase retail sales Hillsborough(1) 168,282 174,761 (6,479) -3.71% 7.90% Rams Plaza(2) 341,706 368,150 (26,444) -7.18% 16.05% Chapel Hill North(3) 271,273 264,265 7,008 2.65% 12.74% Mebane(4) 289,059 26S,521 23,538 8,86% 13.57% Meadowmont(5) 172,143 168,447 3,696 2.19% 8.08% Eno/Durham(6) 118,419 125,968 (7,549) -5.99% 5.56% Carrboro(7) 361,122 353,928 7,194 2 03% 16.96% Southern Village(8) 78,998 71,087 7,911 11,13% 3.71% Oakdale(10) 328,499 342,636 (14,137) -4.13% 15.43% 2,129,501 2,134,763 (5,262) -0.25% 100.00% LBD %of LBD sales Rams Plaza(2) 261,628 282,352 (20,724) -7.34% 55.30% Chapel Hill North(3) 6,423 4,994 1,429 28,61% 1.36% Mebane(4) 11,583 1,238 10,345 835.62% 2.45% Meadowmont(5) 22,501 15,581 6,920 44.41% 4.76% Carrboro(7) 93,805 98,053 5,752 6.53% 19.83% Southern Village(8) 3,051 4,005 (954) -23.82% 0.64% Oakdale(10) 74,126 73,984 142 0.19% 15.67% 473,117 470,707 2,910 0.62% 100.00% TOTAL 2,602,618 2,604,970 (2,352) -0.09% Total Bottles Sold 0510112024-05/31/2024 05 0112023-05131/2023 Retail 79,317 79,760 (443) -0.56% "minis"(50 ml) 69,584 64,694 4,890 7.56% LBD 17,865 18,717 (852) -4.55% 166,766 163,171 3,595 2,20% Year-to-bate Liquor Sales %of Retail Sales(by store numberl 07101/2023-05/3112024 07/01/2022.0 513 112 0 2 3 difference %increase retailsoles Hillsborough(1) 1,779,219 1,868,392 (89,173) -4.77% 7.36% Rams Plaza(2) 4,124,147 4,382,793 (258,646) -5.90% 17.05% Chapel Hill North(3) 2,997,698 3,159,571 (161,873) -5.12% 12.39% Mebane(4) 3,265,143 2,387,843 877,300 36.74% 13.50% Meadowmont(5) 1,952,370 1,961,014 (8,644) -0.44% 8.07% Eno/Durham(6) 1,368,766 1,408,282 (39,516) -2.81% 5.66% Carrboro(7) 4,102,148 4,158,104 (55,956) -1.35% 16.96% Southern Village(8) 877,419 568,580 308,839 54.32% 3.63% Oakdale(10) 3,721,395 4,045,405 (324,010) -8.01% 15.39% 24,188,305 23,939,984 248,321 1.04% 100.00% LBD 07101/2023-05131/2024 07/0112022-05/31/2023 %of LBD sales Rams Plaza(2) 2,698,033 2,913,398 (215,365) -7.39% 57.43% Chapel Hill North(3) 73,682 8,425 65,257 774.56% 1.57% Mebane(4) 17,668 12,822 4,846 37.79% 0.38% Meadowmont(5) 167,965 156,730 11,235 7.17% 3.58% Carrboro(7) 930,099 883,525 46,574 5.27% 19.80% Southern Village(8) - 37,310 5,252 _ 31.058 496.771a_ D.799/ Oakdale{10) 773,160 761,276 11,984 1.56% 16.46% 4,697,917 4,742,428 (44,511) -0.94% 100.00% TOTAL 28,886,222 28,682,412 203,810 0.71% 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 MAY 2024 and 2023 Attachment "B" Sales Rankings Retail Liguor Sales 05/01/2D24-05/31/2024 RANK %of Total Carrboro(7) 361,122; 1 16.96% Rams Plaza(2) 343,706 2 16.05% Oakdale(10) 328,499- 3 15.43% Mebane(4) 289,059 4 13.57% --chapel Hilh(3) 71;273 5 12.74% Meadowmont(5) 174,143 6 8.08% Hillsborough(1) 168A2- 7 7.90% Eno/Durham(6) �18,419 8 5,56% Southern Village(8) 78:998r 9 3.71% 2,129,501 100.00% LBD 05/01/2024-65/31/2024 Rams Plaza (2) 261,(28<, 1 55.30% Carrboro(7) 93,805 2 19.83% Oakdale(10) 74 126 3 15.67% Meadowmont(5) 22,SDT= 4 4.76% Mebane(4) -11583' 5 2.45% Chapel Hill North (3) 6,423 6 1.36% Southern Village(8) 3.451'- 7 0.64% -17 117, 100.00% Wine Sales 05101/2024-05/3112024 Rams Plaza (2) 211i 1 22.9896 Oakdale (10) 107,' 2 11.66% Mebane(4) ti06: 3 11.55% Chapel Hill North(3) TQS= 3 21.55% Hillsborough(1) 4 105' 5 11.44% Meadowmont(5) 94" 6 m.24% Eno/Durham(6) 94!, 6 10.24% Carrboro(7) 68 8 7.41% Southern Village(8) 27 9 2.94% 9.18, 100.00% Page 3 ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: June 18, 2024 Agenda Item#5c Regular Session X Closed Session Presenter/Information Contact: Ron McCoy Subject: Statewide Sales Report for May 2024 Attachment(s): 1. Attachment"NC Statewide Sales Report of Spirituous Liquor(Retail and LBD Sales)" May 2024 Brief Summary/Explanations: 28 of 169 boards in the state(15.38%of all boards)produced sales greater than$1 million. In 14s'position,Orange County ABC was squarely in the middle of the 12 boards with sales greater than $2 million. Although Orange County ABC had a modest increase of 0.62%for the month,the average of the top producing boards was 1.29%. Mecklenburg County ABC had top sales of$24,774,865,followed by Wake County ABC with $19,560,277. Regionally, Greensboro ABC had sales of$7,214,796 and Durham County ABC had sales of $5,377,312. Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. 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Regulatory Activity and Training -- -Violations--Reports-Submitted to ABC Commission 3 OC 1 HB Total Number of Offenses Contained in Reports 2 HB Sell to Underage Campaign Checks 16 HB Permittee Inspections Compliance Checks 1 CB 1 HB Seller/.Server Training 1 CH Alcohol Education ABC Law Violations At Permitted Away From Permitted Establishment Establishment Sell/Give to Underage 1 HB 3 OC Attempt to Purchase/ Purchase by Underage 1 HB Underage Possession 1 CB Unauthorized Possession Sell/Give to Intoxicated All Other Alcohol Related Chargesi 11 HB Total: Controlled Substance Violations At Permitted Away From Permitted Establishment Establishment Felony Drug Related Charges Misdemeanor Drug Related Charges 3 CB Total: Now At Permitted Away From Permitted Other Offenses Establishment Establishment Driving While Impaired 9 OC All Other Criminal Charges Total: i TOTAL CRIMINAL CHAFtGE5: Agencies Assisted Assistance Provided to Other Agencies 1 CH Remarks Carrboro: On 5/4 a plain clothes operations with 5 violations and all referred to OCPAD. Chapel Hill PD: Conducted one BARS class. Hillsborough:)compliance check with 16 establishments with 2 violations. 1 DWI saturation patrol. Orange County: Conducted several stationary patrols at store locations at closing. Orange County Stationary patrols at store closings and a compliace check in the southern part of the county yeilded 3 violations.. Reporting Officer/Title: 4 Agencies Reporting Report Date: June 12024 E'. s _ _ '� •[ MDO MOp WD!" ' M� M wim .; M I 1 to ti jaw .. v Y-•' i MIDKI mloxi IMID Kit MID IDL MOd M iM M M M M ,.mi � win10 Aga 10 00 loo _ s _ 00 fi 100 - +r�, 1 r ' 00 f ' 00 -- ORANGE COUNTY ABC BOARD-AGENDA FORM Meeting Date: June 18, 2024 Agenda Item#7 Regular Session X Closed Session Presenter/Information Contact: Ron McCoy Subject: Year-End Budget Amendment for Fiscal Year 2024 Attachment(s): 1—Attachment `A-'-Year-End-Budget-Amendment F-Y-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 year-end. Section 1 Based on year-end projections,budgeted retail store sales revenues have been decreased by $319,315.Wine sales have been decreased as well,down-$8,585. LBD sales,however have been increased,up $398,120. Based on these revisions, change in net position has been increased$70,220. Section 2 Projected tax expenses have been decreased$199,480 while cost of goods have been increased by$30,065. Therefore,the change in net position has been increased by$169,415. Section 3 Year-end payroll-related expenses have been revised, increased by previous adjustments for Orange County living wage standards and pay scale compression considerations. Wages,retirement, and health insurance have been increased by$101,300 while human resources have been decreased by-$12,000. The change in net position has been decreased-$89,300. Section 4 Operating expenses have been reallocated and adjusted between accounts as budgeted expenses have been adjusted based on FY 2024 year-end projections. Rent,building repairs,utilities, dues and training have been increased while Board expenses, insurance, store and office supplies, exterior maintenance and professional services, employee travel and credit card expenses have been _.-.__—decr-eased,-Tle-urn-change m net gositionhas heeninereased-�4-5,980----- -_ _-_ -._-- Page 1 of 5 pages i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: June 18,2024 Agenda Item#7 Regular Session X Closed Session_ Section 5 Interest income has been increased$2,075.Unused law enforcement distributions have been decreased by$35,000 based on Chapel Hill Police's unfulfilled request for Car funding. Therefore, change in net position has been increased$37,075. Section 6 Capital expenditures have been adjusted and reallocated based on year-end projections. Funds allocated for security camera upgrades, store shelving and a digital video recorder(DVR) have been decreased(420,280). Installation of upgrades to the office/warehouse's seven-year-old back-office software to ensure compatibility with the new registers in the stores has been added ($29,025).Minor renovation work at Store 007 ($3,985),product coolers at Store 006 and 001 ($6,740) and AEDS for the stores and office ($15,020)have been added.Anticipated debt service has been decreased-$5,000. The total change in net position has been decreased by-$29,490. The TOTAL effect on change in net position(working capital retained) for all sections is an increase of$203,900. 2. Revised Annual Budget/Worksheet for Fiscal Year 2024 (Attachment"B"): The revised annual budget worksheet shows the current year budget, changes related to the mid-year amendment as well as the net changes due to the year-end amendment. 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 i ORANGE COUNTYABC 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 adjust revenues based on FY 2024 year-end projections increase decrease Liquor sales $319,315 Wine Sales $ 8,585 LBD Sales $398,120 Working capital retained(Change in net position) $70,220 ' Section 2 To adjust sales-related expenditures based on FY 2024 projections Increase decrease Taxes $199,480 Cost of goods sold $30,065 - - Working capital retained(Change in net position) $X69,415 Section 3 To adjust payroll-related expenses based on FY 2024 projections Increase decrease Salaries and Wages $52,000 Retirement $27,300 - Group Health Insurance $22,000 Human Resources $12,000 Working capital retained(Change in net position) $89,300 Section 4 To adjust operating expenses based on FY 2024 projections increase decrease Board Expenses Rent $1,000 i $9;600 Repairs and maintenance(buildings) $8,800 Utilities $8,500 Business Insurance $5,000 Store supplies and expenses - $17,900 Employee Travel $1,500 Office supplies and expenses $22,500 Exterior Maintenance Services $3,000 Professional services $5,000 Dues and Subscriptions $1,800 Credit card processing/bank fees $13,980 Training and Education $1,900 Vehicles Expenses $10,200 Uniforms $2,500 Working capital retained(Change In net position) $45,980 Page 1 of 2 Section 5 To adjust other Income and distribtions based on FY 2024 year-end projections increase decrease Interest income $2,075 Law Enforcement distribution(Chapel Hill car) $35,000 Working capital retained(Change In net position) $37,075 Section 6 To adjust capital expenditures based on FY 2024 year-end projections Increase decrease Grant,software,monitor,DVR $5,880 Security camera upgrades $10,000 Shelving $4,400 Office NAV/software update $29,025 Nook Renovation $3,985 AEDs $15,020 Coolers $6,740 Debt Service $5,000 Working capital retained(Change In net position) $29,490 Copies of this budget amendment shall be furnished to the Clerk of the County of Orange County,the NC ABC Commission,and to the Budget Officer and the Finance Officer for their direction. Adopted this 18th day of June 2024 Pat Burns, Orange County ABC Chairman Page 2 of 2 MIDYEARBUDGEF YEAR END BUDGET 2074 ORANGE COUNTY ABC BOARD AMENOMENr AMENDMENT REWS@D Annual Budget for Fiscal Year 2024 Bucket Soho, Liquor Sales 26,613,255 (319,315) 26,293,940 WlnefMNer 40,050 (81595) 31,465 LSD 4,615,6m0 67,000 398,320 5.010.800 Gross Sales 31,268,985 31,406,2D5 Less:Toms on Gross Salsa; Taws 7,501.430 (199,480) 7,301,950 Not Salea: 23,757,555 24,104,255 Less:Cowl of Saras Cost of goods sold(1-Inventory adjustments) 16,338,045 30,065 16,368,110 Gross Profit$ 7,429,510 7,736,145 Payrog and Related Expanses Salaries and Wages 2,576,20u Szeoo 2,626,2uu Payroll Taxes 197,080 197,Dau Retirement 273,910 27,300 301,110 Group Hea4h Insurance 485,000 20,Doa 22,000 527a00 Retiree's Group Insurance(actuarial) 170,OOD (7,a551 - 161,145 Human Resources 25,OOD 112,0001 A,= 401k 58,500 68,SD0 Processing tees 9,600 9 600 Total payroll related expenses 3,805,290 3,906,135 Operating Expenses - BoardMember/MeetingExpers /Travei 8,500 ;],u001 7,500 Rent GG,005 (14,405) 9,6D0 61,200 Lease amortization 246,085 410,560) 235,525 Repairs&Maintenance-Rldgs 42,1!100 8,im 50,800 Repairs&Maintanance,Equfp. 75,000 25,0W Utilities,Telephone,Imemet 95,no0 8,550 8,500 112,050 Business Insurance 881275 11,625 (S,m) 94,9Do Store Supplies,asp g expenses 11a0,0D0 17,SD0 (17,90G} 179,GD0 Employee Travel 3,500 (2,500) 2,000 Office,Suppilm&Fxpenses 25,000 27,000 (22,50u] 29,5D0 Exterior Maim Services 78p00 SAW 31,OW ServFce Agreement 0304HW(Grants) 45,OD0 17,275 112,275 Postage 3,40D 3A00 Professional Fees{audit and legal) 35,000 15,0001 30,000 Dues&Subscriptions 4,90a 1,800 6,7013 Credit Gard ProcesOngfbank fees 565,215 113,930) 551,135 Training and Education(Human Resources) 10,ua] 1,900 11,900 Burglar Alarmand Security 7,2170 712C0 Vehicle Expense 30,00D 120,200) 19,HGa Uniforms 4,000 (2,SDDI 1.500 Debt Service(Interest Exp) 62,675 b2,b75 Interest(losses) 41,260 41,z6a Cash over/short SOD 500 Contingencies/Misc. 5DO Sou Total Operating Expenses 1,666,925 1,677,920 Opening Income 1,957,305 2,151,490 Other Income Interest Income 2,500 2,075 4,575 Other Income 1,OGD 1-COD Total Other Income 3,500 5,575 Net Inwma Before Dletrlbutions 1,960,805 2,157,065 Statutory Distribullons Law Enforcement 211,630 (35,ana1 176,630 Alcohol Rehab&Ed 261,000 26100C 472,630 437,63C Met Distributions Orange County Genera}Fund 80510W 805,000 Total DlslribUbons 1.777,630 1,242,630 x Net Income After WstdO's 643,175 914,435 Capital Outlay Worehovse: Dellvery truck[warehouse) 130,400 (130,400) D Racking,Drepanel,scanners,computer 23,500 3,750 27,250 Office' Replacement windom 35,GD0 4,800 39,800 Grantsoftware,monitor,DVR g6,ODO (6,750) (5,95GI 3,370 Sinres: ■ Security pmera upgrades 1n,00p {]0,000] 0 sheMng(secre0ol) 4,400 (4,400) G Replace ceding(Store 001) 5,00D 5,OU0 Bockmam robrnets f0ol) 14,415 14,415 R higeroted cooler(Stare 0031 3,290 3,28D )POD/scanner(store 003) 2,090 2,090 Addt.arch7tecturol/engineertng{Store oo4) 219G0 2,gDa Adds evtenorfrgh ing(store 004) 2,795 2,795 RePloce_Ming f5rore 005) 3,000 3,000 Sign(store 0061 2,885 2,885 New regtsters/pain[fsdrsofiwore/hack office servers(seven stores) 105,515 205,515 Office softwre upgrade/Pas 29,025 29,025 Nook R movadon(007) 3,985 3,985 -- _. mafera 6,740 --- -6.740 Funding Source 367,00 Appropriated fund balance (373,400) 40,520 (332,580) Debt Servlm(principal) First Horizon IMebane) 15S,SOD [5,0001 153,500 373,400 529,570 Working CepRal Retained IAppmprlated Fund aalance-Uaressrlacdl 683,175 726,445 ORANGE COUNTY ABC BOARD-AGENDA FORM pp Meeting Date: June 18, 2024 Agenda Item#O Regular Session X Closed Session_ Presenter/Information Contact: Tony DuBois/Ron McCoy Subject: BUDGET for Fiscal Year 2025 Attachment(s): General Manager's Budget Letter 2025 --1—Attachment"Page-3`Budget Worksheet.(Multi-Year-Compa-Mon) 2. Attachment"Page 4"Capital Improvement Plan 3. Attachment"Page 5"Annual Budget(Draft) 4. Attachment"Page 6"Annual Budget Ordinance(Draft) Brief Summary/Explanations: Attachment"Page 3"Budget Worksheet(Multi-Year Comparison) Informational: the multi-year worksheet is included as a reference. The worksheet spans seven fiscal years (2018-2024)and includes two years pre-and-post pandemic. These revenues and expenses are the actual for income and expenses for the previous years,projected for the current year and budgeted for the upcoming,FY 2025. Capital Improvement Plan(Attachment"Page 4'): With the ten-year building period for the Board concluded in FY 2023 followed by the implementation of new registers installed and software upgraded in the stores and the office in FY 2024,capital outlay in coming years is expected to be modest. Total capital expenses for 2025 (including debt service) are estimated to be$312,255 to be paid for with a balance of funds retained from the present year. Expenses for 2025 include: • A replacement delivery truck for the warehouse(ordered but not received in 2024) • Upgraded security cameras/digital video recorder(office/stores) (not completed in 2024) BUDGET (Attachment"Pages 5/6"): Income Using sales and expenses for the current year through the end of May and adding June of the previous year,we have projected revenues for FY 2025.As the recent trend of"flat"sales is expected - to-conthme,,retai°1=storu=revenues are=increased °/a while L=BI s les are- ecrease =2°fo OveralY- l income is increased a modest 1.36%. Page 1 of 8 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: ,tune 18, 2024 Agenda Item #O Regular Session X Closed Session Payroll: Responding to inflation and the elevated costs of living in Orange County, payroll expenses have continued to rise in recent years. For FY 2025, the Board's "matching" portion of the state -- retirement system increases to 13.64%.—Accor-dingly,total payroll expenses have been increased by 11.95%. O perational Ex enses: For the FY 2025 budget, operational expenses have been increased by 4.59%, indicating the staff s intentions to control expenditures. Distributions Grant distributions to be approved by the Board in June have been adjusted per the Board's recommendations. Grants for lave enforcement ($184,00) have increased 4.17% while education grants ($291,000)have increased 11.49%. The budgeted allocation for the Orange County General Fund was determined by a letter received from Kirk Vaughn,Budget Director for Orange County.The requested amount for FY 2025 ($840,000) is a 4.35% increase over the present year. Action Requested: 1. Review and discuss as needed. 2. Vote approval of budget. Financial Impact: See Above Staff Recommendations/Comments: None Page 2 of 8 pages COUNTY OF ORANGE ALCOHOLIC BEVERAGE CONTROL BOARD 601 VALLEY FORGE RD 14IL.LSBOROUGE,NORTH CAROLI A 27278 919-732-3432 FAX: 919-732-5829 crca hc0)orart o eabc,cone PAT BURNS.Chair Members M11CSoardE Mem JUDSON WILLIAMSON,Vice Chair Mem TONY DUBOIS,General Manager MIZITO CARTER MELVIN GREEN Orange County ABC Board Budget for FY 2024-25 June 18, 2024 Budget Message The Annual Budget for the fiscal year July 1, 2024 through June 30, 2025 (FY 25) has been prepared in accordance to North Carolina General Statutes and in compliance with the standards of financial operations of local boards. The ABC board determines through adoption of an annual balanced budget the best way to use our resources to maintain a high level of customer service in customer friendly, modern, and efficient stores. This document outlines the ways that we will appropriately spend revenue to accomplish those goals. The primary drivers in the presentation of this budget are the cooperating needs to provide an environment where customers feel comfortable shopping while creating maximum return and to fulfill our statutory obligations. The items that follow reflect the board's goals and commitment to running an outstanding operation focused on the customer. Key Assumptions • This budget is based on projected gross revenue of$31,833,005 and operating costs of $1,749,360 and payroll is projected at $4,370,215 along with total distributions of $1,315,000. 0 Sales growth is projected at a slight increase due to the current sales trends. Distributions to Law Enforcement agencies are set at a minimum 5% and are budgeted at $184,000 for alcohol law enforcement in Orange County and the towns of Carrboro, Chapel Hill and Hillsborough and remain well over the statutory requirements. • Alcohol Education funds are statutorily set at 7%and budgeted at$291,000 staying well above statutory requirements. 0 Distributions to the Orange County General Fund will be $840,000. Section 5 To adjust capital expenditures related to requested store expenditures i 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 IPOD 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 I i Copies of this budget amendment shall be furnished to the Clerk of the County of Orange County,the NC 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 r � i i Highlights and Key elements of the budget Include: i Payroll Continued support of the living wage will continue to increase payroll and will decrease profitability for years to come as raises compound the cost of the workforce. The increase in the percentage of retirement expenses for each employee will also impact payroll. Capital Improvements, Store Improvements and Projects I We are buying a truck for$130,400 and upgrading security cameras at a cost of$25,000 Rent and lease Payments he-Boaard-leascs stores,tn Sauth-arrvVillage,-R'&M"s-Plazz-and-MVAOWm nt-m-d-t only-lD-arr--..-_.-I obligation is for the Mebane store. I Training&Education Our education funds available are $15,000 as we will schedule more group training and team building activities. The ongoing goal will be to create a comfortable customer environment and improve overall operations and increase staff product knowledge. Staffing Summary The Board will maintain the increased employee roster to account for increased sales,the addition I of the location in Southern Village, as well as the much larger store in Mebane. Current staffing levels fluctuate but are generally 45 Full-Time and 20 Part-Time for a total of 65 employees. We will maintain consistent staffing levels to keep customer service a high priority and add on where needed. i Changes to this budget after adoption will be accompanied by a budget amendment with changes in excess of$50,000 requiring approval by the board and changes under$50,000 requiring approval by both the Budget Officer and Finance Officer followed by a budget amendment.This budget shows the commitment of the Orange County ABC Board to go over and above statutorily required distributions to Alcohol Education and Law Enforcement. This budget reflects the board's j commitment to improving store infrastructure and increasing profitability by investing in the I employees who generate revenue through their hard work and dedication to outstanding Customer Service. I f Tony DuBois General Manager i Orange County ABC Board ' , ORANGE COUNTY ABC BOARD ArI Budget for Fiscal Year 21325 Sales: Liquor Sales 26,839,820 Wine/Mixer 34,000 LBD 4,979,185 Gross Safes 31,833,005 Less;Texas on Gross Sales: Texas 7,401,175 Net Sales: 24,431,830 Lees:Cost of Salsa Cost of goods sold(mc.Inventory adjustments) 16,457,665 Gross Profit$ 7,974,165 Payroll and Related Expenses Salaries and Wages 2,942,93D Payrafl Taxes 225,135 Retirement[13.6496 In 2D25) 345,795 Group Health Insurance 578,750 Retiree's Group Insurance(actuarial) 172,000 Human Resources 25,000 401k 70,630 Processing fees 9 975 Total payroll related expenses 4,370,215 Operating Expenses Board Member/Meeting Expenses/Travel gP00 Rent 65,DDO Lease amortiaatlon 245,13110 Repairs&Maintenance-Slags 42,825 Repairs&Maintenance-Fqulp. P45DO Utilities,Telephone,Internet 124,020 Business Insurance 103,695 Store Supplies,Bags&Expenses 195,000 Employee Travel 2�000 Office Supplies&Expenses 28,5DO Exterior Maint.SPrrices 32,090 Service Agreements(Data/HVAC/Grants) 115,000 Postage 4,200 Professfonaf Fees(audit and legal) 30,000 Dues&Subscriptions 4 GW Credit Card Procassing/bank fees 578,695 Training and Education(Human Resources) 15,000 Burglar Alarm and SecurFry 7,500 Vehicle Expense 20000 Uniforms 2,800 Debt Service(interest Fxp) 59,175 Interest(leases) 41,450 Cash over/short Soo Contingencies/Misc. 500 1,749,360 Operating Income 1,854,59D Other Income Interest Income 2,500 Other Income SOD 3,000 Net Income Before Distributions 1,857,590 Statutory Distributions Law Enforcement 184,000 Alcohol Rehab&Ed 291,000 475.WO Other Distributions Orange County General Fund B40,000 Total Distributions 1,315,000 Net Income After Ulstrlb's 542,590 Capital Outlay Warehouse deliverytruck 130,400 Security Camera upgrades 25 000 --- Debt service(principal) First Horizon(Mehane) 156,855 156,855 Working Capital Reduction(Appropriated Fund Balance) (312,255) Working Capital Retained (Appropriated Fund Balance-Unrestricted) 5426590 ANNUAL BUDGET ORDINANCE Orange County ABC Board Orange County,North Carolina Fiscal Year 2025 BE IT ORDAINED by the ABC Board 0FOrange County,North Carolina,that the following ordinance establishing revenues and setting expense appropriations is hereby adapted and effective July 1,2024 through June 30,2025. Secrlon 1.Estimated Revenues It is estimated that the revenues listed below will be available during the fiscal year beginning July 1,2024 and ending Jura 30,2025 to meetthe operational and functional appropriations as set forth In Section 2 In accordance with the chart of acounts prescribed by the state ABC Commission. Estimated Revenues Sales: $31,833,005 Other fncome: $3,000 Total: $31,836,005 Section 1.Appropriation The Following expenses are hereby appropriated for fiscal year2024-2025 and are funded by the revenues made available through Section 1,hereiri. Appropriations Taxes based on revenue: $7,401,175 Cast Of Sales: $16,457,665 Operating Expenses Store(si AdminlOffice Warehouse Total Salaries,Benefits and Related 3,736,535 349,615 284,D65 4,370,215 Board Expenses 8.000 8,000 Rent 65,OOD 65,000 Lease Amorllzatfon 245,000 245,000 Lease Interest Expense 41,450 41,450 Repairs and Maintenance 63,325 4,000 67,325 Service Agreements 10g000 10,000 5,000 115,000 UtllitiesTelephone/Jnternet 97,320 8,540 19,200 124,020 Insurance-General and Bonds 71,195 10,000 22,5DD ID3,695 Store Supplies and Expenses 172,320 2D,680 2,000 195,000 Security 5,000 1,000 1,500 7,5013 Employee Travel 500 1,5D0 2 CD0 Uniforms 2,500 300 2,800 Training and Education 10,000 2,500 2,500 15,000 Office Supplies and Expenses 28,500 28,500 Postage 4,200 Dues and Subscriptions 4 000 Service/Maintenance Contracts 14,050 12,250 5,700 32,000 Professional Fees(audit and legal) 2S,000 3,000 2,000 3D,0DO Credit Card Processsng/bank fees 577,145 6W 950 57B,695 Vehicle expenses- 4,000 26,000 2D,0D0 Debt service(interest) 59,175 59,175 Cash over/short SM 500 Contingencies 250 250 500 Total 5,227,090 523,570 366,715 6,219,575 Debt Service Debt Service[principal) 156.955 Capital Outlay Capital Expenses 155,400 AApropiated fund balance(prev.retnfned} 312,2551 Total estimated capital expenditures/receipts 0 Total estimated expenses,net capital outlay 6,119,575 Distributions Law Enforcement 184,000 Alcohol Education and Rehab. 291,000 475,000 Other Caunty/Municipal 8413,000 Total Distributions 1,315,000 Working Capital Retained 542,590 (Appropriated Fund Balance-Unrestricted) Total Appropriations 31,836,005 Section 3 Copies of this Budget Ordinance shall be furnished to the Orange County Board oi_Commissfoners_„_ the state ABC Commission,and to the Budget Officer and Flnance Officer to be kept on f8e by them for their direction in the disbursements of funds. Adopted by the Orange County ABC Board this 18th day of June,2024, Pat Burns, Chairman,Orange County ABC Board Capital Improvement Plan (2025-2029) Summary Yearl Year2 Year Year Years SYEAR 2022123 Srale44flena"tion(Mebane) FY FY FY FY FY Total 2022123 SaorhernVillage(Mopefmill Z024-202S 2025-2026 20Z6.2027 2D27-2028 2028-2029 Appropriations Store 1(H8lshoraugh) 0 0 0 0 0 0 0 0 0 0 0 0 Store 2(Ram's Plaza,Chapel Will Upgrade cameras 5,000 a 0 0 a 5,0aa Store 3(Chapel HIII North) Upgrade cameras 5,oa0 0 0 0 0 5,000 Store 4(Mebane) 0 0 0 0 a 0 a o a a a 0 0 0 0 0 0 0 Store 5(Meadowmont Village,Chapel Hill) Upgrade cameras 5,000 0 0 0 0 5,000 n 0 a a a 0 Store 6(Eno Valley,Durham) Roof,shelving,floor 0 0 0 0 50,000 50,000 Store 7(Carrboro) Upgrade cameras 5,000 0 0 0 a 5,000 Store 8(Southern Village) 0 0 0 0 0 a Stare 10(Oakdale,Hillsbaraugh) D 0 a 0 D a Warehouse Delivery truck 130,400 0 0 0 0 130,400 Office Upgrade comeras/DVR 5,0(0 0 0 0 0 5,000 Debt Service{Principal) First Horizon(Mebane) 156,855 165,765 169,500 173,215 178,500 843,855 Total I 312,255 165,785 1 169,500 1 173,215 1 228,500 1 1,049,255 5 YEAR 2024-2025 2025.2026 2026-2027 2027-2028 2028-2029 Total Revenues/Funding Source Fund balance 0 0 0 0 0 0 Working cap)tal/previouslyretained 312,25S 165,785 169,500 173,215 228,500 1,049,255 Financing Capital receipts/debt financing 0 0 0 0 0 0 312,255 165,785 169,500 173,215 228,560 1,049,255 5 YEAR 2024-2025 1 2025-2026 2026-2027 2027-2028 2028-2029 Total Distributions Law Enforcement(596) 184,000 192,000 200,000 205,000 205,000 986,000 Education/Rehabilitation(796) 291,000 295,000 300,000 305,000 305,000 1,496,000 Orange Coun ty General Fund 840000 575000 905,000 945.000 975,000 4,540WO 1,315,000 1,362,000 1,405,000 1,455,000 1,485,000 7,022,na0 Orange Catinty ABC Board BUDGET WORK5HEET Multi-Year Comparison Revenues and Expenses - pandemic perrod -_i current 2018 2018 Z020 2021 Z� 2023 202A 2025 change from Sales Actual Actual Actual Actual ActDal Actual Uquor Sales prxlene4 ropaaed current 15,978,795 17,111,567 2.0,957,512 24,871,380 25,433,856 26,D45,623 25,293,940 26,B19,820 2.00% Wine/Miner L80 21,500 26,978 43,999 44,816 41,249 38,237 31,465 34,D00 8.06% 4,184,074 4,226,045 3,027,061 2,241,957 4,575,181 5,125,307 5,O80800 4,979,195 -.00% Gross Sales 20,194,369 21,364,590 24,028,572 27.159,059 30,050,286 31,209,168 31,406,205 31,833,005 1.36% Taxes based on gross sales 4,763,241 1 51025,871 5,550,427 6,209.454 15,985,063 7,261,799 q2.627,615 7,401,175 1.3fi% Not Sales 15,421,128 16,338,719 1$478,145 20,948,599 23,065,223 23,947,36824,431,830 CoslofSales(Including invaniuryadJusunenlej 10,465,398 10,928,643 12,503,279 24,231,53a 1s,484,992 16,I03,177 16,457,fi65 0.55% Gross Profit$ 4,952,730 5,410,076 5,974,966 6,717,061 7,580,231 7,844,191 7,974,165 3.08% %ncreasa base 996 1o% 72% 12% 3%Salades and Wages 1,701,177 ,771,334 1,850,787 1,960,430 2,07fi,3Bq 2,397,503 2,942,930 12.00% Payroll Taxes 126,673 132,359 129,853 149,065 158,640 179,872 195,995 225,135 14,87% Retirement(13.64%fn 2025) 140,737 167,163 141,354 164,732 201,166 254,575 301,195 345,795 14.91% OPEB adjst 133,341 Group Health Insurance 300,602 326,162 327,390 336,180 383,337 - 458,465 526,135 578,)50 __ _ -- Retiree's Group fnsuronc Wtuadal)----- 83,127 83,127 113,149 113,149 27-R, 10.00% 146 ].62,15p 162150 172,Q00 0.0% OPEB adjst (157,047J , Human Resources 5,392 9,611 8,791 4,141 5,214 23,249 12,965 25,000 92.83% 40lk 45,465 51,240 47,525 43,765 48,080 66,194 63,005 70,630 3.86% Processing fees 2110 4,686 7,981 7,697 8,009 9,063 9,640 9,975 3,48% Total payrall and mlated 2.413.283 2,545,6E12 2,626,830 2,770,659 3,159,976 3,526,865 3,903,701 4,370,215 11.95% %hrree¢e base 5% 3% 6% 14% 12% MOM f 2s% Operational Expenses Board Member/Meeting Expenses/Travel 5,775 6,262 7,673 4,950 5,100 6,823 7,406 8,000 8.02%Rent 284,926 218,729 199,107 198,952 52,800 51,677 62,100 65,000 6.24% Lease Amortization 216,382 235,521 236,402 245,000 3.64% Repairs&Maintenance-RRidgedlis 26,093 21,464 34,220 38,870 45,923 39,123 51),860 42,825 -15.8096 Repairs&Maintenance-Equlp. 6,198 19,879 11,412 32,630 23,248 21,953 26,193 24,500 -6.4696 Utilities,Telephone,Internet 108,590 95,357 92,066 92,388 93,221 94,731 112,744 124,020 10.00% Business Insurance 86,846 74,239 70,461 6%001 71,809 90,675 94,270 103,695 10.00% Store Supplies,Bags&Expenses 109,629 108,340 151,406 150,379 147,223 195,814 1791 195,000 8.57% Employee Travel 348 784 2,381 0 29 1,910 1,971 2,00D 1A7% Office Supplies&Expenses 17,688 13,179 20,418 20,290 16,124 33,058 29,495 28,500 -3.37% Exledor Malnt Services 24,090 23,094 22,647 35,065 25,707 24,487 31,837 32,000 0.51% Service Agreements{DataJHVAC/Grants) 38,476 63,107 67,763 79,829 76,137 91,779 112,043 115,000 2.69%Postage 2,295 3,219 3,078 3,121 3,675 3,225 3,384 4,200 24.11% Professional Fees(audit and legal) 31,378 19,783 24,831 23,287 38,052 28,698 28,698 30,000 4.54% Dues&SubscdIaVons 3,193 3,515 4,461 3,614 4,853 7,921 6,703 4,000 -40.33% Credit Card Proceasingtbank fees 263,819 297,934 -465,621 437,440 460,O134 524,645 551,135 578,695 5.00% Training and Education(Human Resources( 5,165 6,437 4,468 1,720 614 10,180 11,812 15,000 26,99% Burglar Alarm and Security 5,004 5,644 6,952 7,194 1 7,279 7,275 7,500 Vehicle Expense 7,705 9,134 10,970 12,828 2D,191 25,148 15,813 20,000 26.48%Uniforms5,382 4,593 4,819 4,755 2,699 2,846 430 2,800 551.16% Debt Service(Interest Exp) 46,734 47,770 136,821 134,640 87,727 60,793 63,721 59,175 -7.13% Interest(leases) 42,552 45,574 4OA37 41,450 Lass an disposal of assets 1,827 Cash Short(aver( 1,303 1,348 I,390 (587) (601) -293 -1,198 Soo -141,74% ConlingencieslMlsc. 113 272 63 (38 25fi) 229 SZ8 Soo 3 3 73% Total operating expenses 1,075,75Q 1,044,082 1,243 028 1,350,327 1,440,113 1,595,514 1,672,526 1,749,360 4.59% %haraesa base _3% 12% 9% 7% 11% 4.63% 4.59% Operating Income 1,463,697 1,820,312 2,105.008 2,56$075 2,960,142 2,721,807 2,159,916 1,854,590 Other Income Investmentllnterest income 740 250 2,173 1,329 1,989 6,259 5,050 2,500 -50.50% Miscaftneous 499 1,397 9,443 413 4967 525 525 SOD 4.76% Total Other Income 1,230 1,647 11,616 1,742 6,056 6,784 5,575 3,Opo 46,19% Net Income Before Profit Distributions 1,464,927 1,321,959 2,116,624 2,589,817 2,996,198 2,728,547 2,765,491 1,857,590 Statutory Distributions Law Enforcement 149,309 160,D00 147,000 154,SOO 166,ON 168,000 176,630 184,OOp 4.17% Alcohel Rehab&Ed 212,500 244,000 165,233 g11,42U11 =" 16,,Wo1,W0 261,000 291,000 11.49% Total Statutory Distributions 361,800 404,000 312,2330,o00 437,630 475,gpo 8.54% 12% -23% 4% 4.20% &54% Net Income Before Profit Distribution 1,103,127 1,417,959 1,804,391 ,308,591 1,727,881 1,382,5Bo Profit Distribution Orange County-Gen Fund SOO535,000 SDO,00❑ 0,000 805,000 840000 4.35% base 7% 32% 1500% 4.m% Working Capital Retained @atom,ltetexpenaec] 603,127 B$2,959 1,304,391 8,591 922,861 542,590 %ncreese peas 46% 48% 43% 7a% -22% .4z63% -41z1% -- -- - - - - - Capllaf enditures- -- - SecgrltyCarderrGpgrades 25,00� Delivery truck 130,400 Debt service(principal) 156855 312,255 Appropiated fund balance(prey,retained) (312,255) 542,590 ORANGE COUNTY ABC BOARD Proposed Agenda for Open Session Tuesday, August 20, 2024, 10:00am Judson Williamson, Board Chair Tony DuBois, General Manager Mike Zito, Member Angela Willoughby, Assistant GM Melvin Green, Member Ron McCoy, Finance Officer Elizabeth Carter,Member Julie Mebane, Board Secretary Jennifer Sykes, Member Taylor Jackson, Human Resources Anna Richards, BOCC Liaison 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. Swear In New Board Member,Jennifer Sykes 3. Elect A New Vice Chair 4. Discuss proposed agenda, revise as needed and adopt the agenda. 5. Minutes of Open meeting June 18,2024 6. Consent Agenda: June 2024 Financial Reports: i. Comparative Statement of Net Assets ii. Comparative Revenue and Expenses for June iii. June 2024 and Year-to-Date Retail sales iv. Statewide sales report 7. Consent Agenda: July 2024 Financial Reports: i. Comparative Statement of Net Assets ii. Comparative Revenue and Expenses for July iii. Actual-to-Budget Comparison for July 2024 iv. July 2024 and Year-to-Date Retail sales V. Statewide sales report 8. Management Updates 9. Closed Session for Personnel Matter 8. Board Comments 9. Motion to adjourn. OATH OF CONSTITUTION I, Jennifer Sykes, do solemnly affirm that I will support the Constitution of the United States; that I will be faithfiil and bear true allegiance to the State of North Carolina, and to the constitutional powers and authorities which are or may be established for the government thereof; and that I will endeavor to support, maintain, and defend the Constitution of said State, not inconsistent with the Constitution of the United States, to the best of my knowledge and ability; so help nne, God. GENERAL OATH I, Jennifer Sykes, do affirm that I will well and truly execute the duties of the office of member of the Orange County ALCOHOLIC BEVERAGE CONTROL BOARD, according to the best of my skill and ability, according to law; so help me, God. N114E Member, A Board Subscribed and sworn before one, this the 201" day of August 2024'. �a_•' �E UAV/S+�''"a r•Ga �Io'• (��'� : s HOT 's y 1 QL ealic � m f a fryPublic 6 ti'•.;�3,2D� ,.e •,........• �� L'OUN ,; a. ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday,June 18,202410:00 a.m. Location: 601 Valley Forge Road Hillsborough,TIC 27278 Scheduled attendees: Patrick Burns, Board Chair Elizabeth Carter, Member Tony DuBois, General Manager Melvin Green,Member Judson Williamson,Vice Chair Mike Zito, Member Angela Willoughby, Asst. GM Julie Mebane, Board Secretary Anna Richards, BOCC Liaison-Absent Taylor Jackson,Human Resources Ron McCoy,Finance Officer Public Hearing was held at 10:00am.There were no attendees present. Call to order: at 10:05 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. I I I Approval of the Open Meeting Agenda:Mr. Green made a motion to approve, the agenda, Mr. Zito seconded the motion and the vote carried. i I Minutes of the open session May 21,2024 were presented.Mr. Zito made a motion to approve the open session minutes as presented, Mr. Williamson seconded the motion and the vote carried I I Consent Agenda: May 2024 • Financial Reports: • Comparative Statement of Net Assets • Comparative Revenue and Expenses for kay, 2024 • Actual-to-Budget Comparison for May, 2024 • May 2024 and Year-to-Date Retail sales • Statewide sales report Discussion was held. Mr, Zito made a motion to approve the May Consent Agenda;Mr. Green seconded the motion and the vote carried. Management Updates. • Law Enforcement: This report is required by the NCABC. • HVAC Maintenance Proposal Requests: The Board sent out requests for proposals for HVAC maintenance. This is done periodically. Any changes would take place in October. • Maker's Mark Barrel Pick: Two store managers and two office staff went to The Crunkleton on May 29"'and met with a Band Ambassador to pick a single barrel of Maker's Mark, This barrel should arrive in the comity this fall. • Distillery Tour (SAVE THE DATE): There will be trips to Old Nick Williams Distillery on September 18"' and 10 for a tasting. We will also pick out a single barrel Rum slid tow the distillery. • Store Updates: The Carrboro store relocated the high-end products to behind the counter on a high shelf. This left an underutilized specialty section. We also expanded our product selection in the store by doing a small remodel. • Year End Evaluations: The evaluation process is well underway with employees. Compensation is not being determined by these because raises were given early when the salary chart was reset. The feedback is still vital for each employee's growth. 2024 Year End Budget Amendment was presented by Mr. McCoy: Mr. Green made a motion to approve the Year End Budget amendment, Mr. Zito seconded the motion and the vote carried. 2025 Budget and Budget Message was presented by Mr. McCoy:Ms. Carter made a motion to approve the 2024 Budget, Mr. Zito seconded the motion and the vote carried. Mr. Zito made a motion to go into a Closed Session, Mr. Williamson seconded the motion and the vote carried. Closed Session was held to discuss a personnel matter. (10:54am) Mr. Zito made a motion to go back into Open Session at 11;.20am, Ms. Williamson seconded the motion and the vote carried. Board Comments: Everyone thanked Mr. Burns for his service and dedication to OCABC. Mr. Burns thanked everyone for allowing him to serve on the Orange County ABC Board and for all of the support he has received over the years. At 11:42am Mr. Zito made a motion to adjourn, Mr. Green seconded the motion and the vole carried Meeting adjourped ` �2 hairs Signature and Date oard Secretary's Signature and Date ry g e ORANGE COUNTY ABC BOARD —AGENDA FORM Meeting Date: August, 20 2024 Agenda Item # Regular Session X Closed Session Presenter/Information Contact: Tony DuBois Subject: Management updates as of 8/14/2024 1. Law Enforcement Reports Law enforcement reports are attached for Orange County agencies. 2. HVAC Maintenance Proposal Requests The board sent out requests for proposals for HVAC maintenance. We are hiring Mebane Air to do our HVAC maintenance moving forward. 3. Distillery Tour There will be trips to Old Nick Williams Distillery on September 18 and 19t" for a tasting, to also pick out a single barrel Rum and tour the distillery 4. Store Updates We continue to add sections in several stores to accommodate product line expansions. Mebane and Oakdale are adding two new aisles to expand tequila and ready to drink canned cocktails. Ram's plaza is also getting a new aisle to expand tequila and move the bulk pack mini bottles. 5. NCABC Conference The annual ABC conference was held in Greensboro and attended by 2 board members, a store manager an assistant manager and the GM. 6. Capital Management Trust We had a meeting with the Capital Management trust to discuss the potential of investing funds in a short-term trust. Page 1 of 1 pages State of North Carolina STATE Alcoholic Beverage Control Commission C+ �n T,� 0,Y ABC Law Enforcement Monthly Report GS 18B-501(f1) Board: Lev Orange County Reporting Month/Year: June-July 2024 Esse gUAM 141 Regulatory Activity and Training Violations Reports Submitted to ABC Commission 2 CH Total Number of Offenses Contained in Reports 1 CH Sell to Underage Campaign Checks Permittee Inspections Compliance Checks 1 CH 1 CB 1 OC Seller/Server Training 1 CH Alcohol Education ABC Law Violations At Permitted Away From Permitted Establishment Establishment Sell/Give to Underage 2 CH 2 CB 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:joint operation with Chape Hill PD and 2 of 10 failed. Chapel dill PD: Conducted one BARS class each month. Compliance check of 20 locations and 2 failed. OC and Carrboro assisted.. Hillsborough: NA Orange County: Conducted several stationary patrols at store locations at closing. Worked joint compliance operation with Chapel Hill and Carrboro. Reporting Officer/Title: 4 Agencies Reporting Report Date: Feb 12024 State of North Carolina Alcoholic Beverage Control Commission `4 ST c, ABC Law Enforcement Monthly Report GS 18B-501(f1) c Board: Orange County �R Reporting Month/Year: June-July 2024 * QUAM Regulatory Activity and Training Violations Reports Submitted to ABC Commission 2 CH Total Number of Offenses Contained in Reports 1 CH Sell to Underage Campaign Checks Permittee Inspections Compliance Checks 1 CH 1 CB 1 OC Seller/Server Training 1 CH Alcohol Education ABC Law Violations At Permitted Away From Permitted Establishment Establishment Sell /Give to Underage 2 CH 2 CB Attempt to Purchase/ Purchase by Underage Underage Possession Unauthorized Possession Sell /Give to Intoxicated All Other Alcohol Related Charges Total: + 6= Controlled Substance Violations At Permitted Away From Permitted Establishment Establishment Felony Drug Related Charges Misdemeanor Drug Related Charges Tota Other Offenses At Permitted Away From Permitted Establishment Establishment Driving While Impaired 40C All Other Criminal Charges Total: + TOTAL CRIMINAL CHARGES: + Agencies Assisted Assistance Provided to Other Agencies 1 CH Remarks Carrboro:joint operation with Chape Hill PD and 2 of 10 failed. Chapel Hill PD: Conducted one BARS class each month. Compliance check of 20 locations and 2 failed. OC and Carrboro assisted.. Hillsborough: NA Orange County: Conducted several stationary patrols at store locations at closing. Worked joint compliance operation with Chapel Hill and Carrboro. Reporting Officer/Title: 4 Agencies Reporting Report Date: August 12024 State of North Carolina Alcoholic Beverage Control Commission J t` STATE AAA ABC Law Enforcement Monthly Report GS 18B-501(f1) Board: Orange County ,,,x + Reporting Month/Year: -ham June-July 2024 QUAM Regulatory Activity and Training Violations Reports Submitted to ABC Commission 2 CH Total Number of Offenses Contained in Reports 1 CH Sell to Underage Campaign Checks Permittee Inspections Compliance Checks 1 CH 1 CB 1 OC Seller/Server Training 1 CH Alcohol Education ABC Law Violations At Permitted Away From Permitted Establishment Establishment Sell/Give to Underage 2 CH 2 CB 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 Tota I TOTAL CRIMINAL CHARGES: + Agencies Assisted Assistance Provided to Other Agencies 1 CH Remarks Carrboro:joint operation with Chape Hill PD and 2 of 10 failed. Chapel Hill PD: Conducted one BARS class each month. Compliance check of 20 locations and 2 failed. OC and Carrboro assisted.. Hillsborough: NA Orange County: Conducted several stationary patrols at store locations at closing. Worked joint compliance operation with Chapel Hill and Carrboro. Reporting Officer/Title: 4 Agencies Reporting Report Date: Feb 1 2024 ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: August 20,2024 Agenda Item # 6 Regular Session X Closed Session Presenter/Information Contact: Ron McCoy Subject: FY 2024 Year-End 2024 Financial Reports Attachment(s): 1. Attachment"A" Comparative Statement of Net Position for June 2024. 2. Attachment `B" Comparative Statement of Revenues, Expenses and Changes in Net Position for June 2024 and 2023, 3. Attachment"C" Comparative Statement of Montbly/Year-to-Date Retail Sales by Store 4. Attachment"D"NC Statewide Report of Spirituous Liquor Sales Brief Summary/Explanations: 1. Comparative Statement of Net Position (Attachment"A"): June financials are reported prior to any adjustments deemed necessary as part of the annual audit. Definitive FY 2024 financials will be presented by the auditor in the September board meeting. Total cash held by the Board in June 2024 was $4,079,651,up $365,485 (9.84%) over the same period in the previous year. Inventory in June was $4,040,133, up $178,689 (4.63%), in advance of the July 4' holiday. Accordingly, trade accounts payable ($782,410) was up $149,169 (23.56%). Sales related expenses -excise taxes ($549,498, -4.01%) and sales taxes ($148,301, -3.01%)-were down relative to decreased sales in June. Year to date income ($471,099)was down-$714,747 (-60.27%). 2. Comparative Revenue, Expenses and Changes in Net Position 2024 to 2023 (Attachment"B"): June store sales($2,045,043)were down-$60,595 (-2.88%)while LBD(commercial) sales ($348,991) were down -$33,889 (-8.85%). Wine sales ($187, down -$1,769) were the result of phasing out of fortified wine products. Total payroll expenses ($328,319) were up $39,526 (13.69%), prompted by the "living wage" increase earlier in the year. These increased costs will continue to be reflected in comparison to previous year's financials through the first quarter of calendar year 2025. Total operating expenses for the month were $131,119, up slightly ($1,383, 1.07%) over the previous year. Income for the month after depreciation was -$37,445. Page 1 of 6 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: August 20, 2024 Agenda Item # 6 Regular Session X Closed Session 3. Attachment"C"Comparative Statement of Monthly/Year-to-Date Retail Sales by Store (Attachment"C"): Although retail store sales were down-2.88% overall, store#006 (Durham) (up $1,953, 1.53%) and store #008 (Southern Village) (up $5,110, 7.251/o) showed positive sales growth for the month. The three primary LBD outlets (Ram's Plaza, Carrboro and Oakdale Drive/Hillsborough) had decreases in sales revenues,while Chapel Hill North(+$1,939), Mebane (+$10,878),Meadowmont (+$1,728) and Southern Village($1,524) showed increases. Consumption in the county was down by-5,224 bottles (-3.35%) in June, indicative of the summer vacation season. Only store#004 (Mebane) (+$871,006) and store #008 (Southern Village) (+$313,948) had sales greater than the previous fiscal year. The primary LBD outlet(Ram's Plaza)was down-$252,680 for the year, although the balance of LBD outlets increased $174,823 (3.41%). 4. Attachment"D"Comparative Statement of Monthly/Year-to-Date Retail Sales by Store (Attachment"C"): Of the 171 ABC boards in North Carolina, 27 boards (15.79%) generated sales more than$1 million dollars in June. Although total sales for these boards decreased -5.30%, they still accounted for 74.16%of all liquor sales in the state. Of these boards, however, only Moore County had sales greater than the previous year's (+677,172,+38.07%). Retail store sales for all boards decreased-0.19% while LBD sales were up 6.88%. Orange County ABC fell from 10 place to 18a'for the month. Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments: None Page 2 of 6 pages Orange County Alcoholic Beverage Control Board Comparative Statement of Net Position As of June 2024 and 2023 Attachment"A' Assets 2024 2023 Verrone Current Assets Cash&Cash Equivalents Cash-Twist 295,514 535,022� (239,508) Cash-Roxboro Savings(closed) 0 422,717: (422,717) Cash4/3 Bank 1,143,248 0 1,143,246 Cash-First Horizon 2,622,891 2,737,772-I (114,881) Cash-Change Banks 18.000 18,665'. (656) Total Cash&Cash Equivalents 4.079,651 3,714,166- 365,466 9.84% Accounts Receivable 2,733 788'. 1,945 Prepaid Expenses 176,024 147,701', 27.263 Distributors(prepaid) 0 0'. - Security Deposits 20,736 20,736' - Inventory 4,040,133 3,861,444- 178,689 4.53% Inventory less) 37,1)11 61,323'. (14,312) Lease Asset 2,112,B28 2,053,336''i 59,492 6,388,465 6,136,388 263,077 Total Current Assets 10,468,116' 6.135,388, 4,332,728 Property&Equipment Lord,Building.&Improvements 13,182,021 13,350,123�i (167,202) Vehicle.&Equipment 2.460,238 : 2,222,954: 237.284 Total Property&Equipment 15,043,169 15,673,077: 70,082 Less:Accumulated Depreciation (4,619,432) (4,367.903)', (161,629) Accumulated Lease Amortization (686,331) (469,432) (226,899) Net Property&Equipment _ 10,437,396 10,746.742', (308,346) Other Assets(Pension) Defamed Outflow Asset(OPEB) (185,678) -242,387' 66,709 Pension Defercala/Nel Pension Asset 677,608 343,977 333,631 Deforred Outflows of Resources 254659 201166 63,393 746,489 302:756 443,733 Total Assets 21,652,001 29,698,0621 763,049 Liabilities and Equity Current Liabilities 2024 2023 Accounts Payable Trade 782,410 633;241' 149,169 23.56% Other 102,536 102299'', 237 884.948 735,640: 149,406 Excise Taxes 649,498 -572,453'. (22,056) 4.01% Other Taxes 148,301 132,90C (4,603) -3.01% Payroll Liabilities 69,503 73,917 (4,414) Payroll Accruals 100,365 73,097. 27,268 Accrued Interest(lease) 3,153 24208. (21,066) 870,820 890.579 (25,769) Other Current Liabilities - NBtLiability(OPEB) 446,718 646,056. (100,338) Deferred Pension Liability 1,413,742 363,462: 1,060,280 Doddered Intl..of Resources(Persian) 19,721 649,636'. (629,916) Lease Liability(current portion) 236.853 213,212 23,641 2,116.034 1,672,366.'. 443,668 Long Term Llablllllm; - Note Payable(First Horizon) 2,348,062 2,654,679I (306,617) Long Term Debt Adlustmentlauditor 0 - SOA08' 60,408 Long Term Debt Adjustment(lease) 164,002 41,334'. 112,668 Lease Liability(long term portion) 1,344,730 1,505,348''. (160,618) 3.846,794 4.150.953'. (304,169) Distributions Payable to Law Enforcement 0 0 - PayabletoEducatlon 0 0 - PayabletoCounty 0 0'. Total CurrewULT Liabilities 0 0'.. Equity Balance Beginning of the year 13,462,308 12,256,768' 1,205,540 Add Income(Loss)Year4o-Dale 471,099 1,185 846: (714,747) -60.27% Balance End of the Period 13.933,407 13,442,614'. 490,793 Total Liabilities&Equity 21,652,001 20,898.O6Y. 753.949 3 Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes in Net Position For the month of JUNE,2024 and 2023 Attachment"B" JUNE JUNE $ % Sales 2024 2023 Variance Variance Retail-Liquor Sales 2,045,043 2,105,638 (60,595) -2.88% Wlno/Mixers Sales 187 1,956 (1,769) -90.44% CommerclaULBDIMIxed Beverage-Liquor Sales 348,991 382,880 33,889 -8.85% Total Sales 2,394,221 2,490,474 (96,253) -3.86% Taxes Based on Gross Sales 554,549 677,745 23,196 -4.01% Net Sales 1.839,672 1,912,729 73,057 -3.82% Cost of Sales line.broakage7ad)sts.) 1,273,499 1,316,863. 43,364 -3.29% Gross Profit 566,173 695,866 29,693 -4.98% Payroll&Related Expenses Salaries&Wages 218,887 193,654 25,233 13.03% Payroll Taxes 15,697 13,786 1,911 13.86% Emp Retirement 24,427 19,892 4,535 22.80% Health Insurance 49,453 43,021 6,432 14.95% Retiree Health Ins 13,512 11,513. 1,999 17.36% Human Resources 251 1,317 (1,066) -80.94% NC 401k 5,339 41921 418 8.49% Processing fees 753 689 64 9.29% Total Payroll&Related 328,319 288,793 39,526 13.69% Operating Expenses Board Members/Meetingrruivel/Traming 444 425 19 4.47% Rent 4,853 4,300 553 12.86% Lease Amortization 19,627 20,507. (880) -4.29% Repairs&Malnt. (Bldgs) 8,149 4,477 3,672 82.02% Repairs&Malnt.(Equip.) 100 490 (390) -79.59% Utilities,Telephone and Internet 6,758 3,382 3,376 99.82% Insurance-Business 8,472 7,472 1,000 13.38% Store Expenses,Supplies and Bags 12,495 13,862 (1,367) -9.86% Travel/Mileage Reimbursement 0.00% OficeNVarehouse Supplies&Expenses 1,624 3,883 (2,259) -58.18% Ext.Maintenance Services 2,483 2,397 86 3.59% ContmcttService Agreements 9,806 7,743 2,063 26,64% Postage 264 29. 236 810.34% Professional Services 1,775 1,974 (199) -10.08% Dues/Licenses/Fees 285 3,903 (3,618) -92.70% Credit Card Processing/Bank fees 43,929 43,422 507 1.17% Tralning/Education/Meeting 637 (537) -100.00% Burglar Alarm&Security 615 575 40 6.96% Vehicle Expense 455 1,663 (1,208) -72.64% Uniforms 118 (118) -100,00% Interest(Debt Service) 5,101 5,410 (309) -5.71% Interest(Losses) 3,153 3,438 (285) -8.29% Cash over/short 729 (296) 1,025 -346.28% ContingenclesiMlsc. 2 25. 23 -92.00% Total Operating Expenses 131,119. 129,736 1,383 1.07% Total PayrolllOperating Expenses 459,438 418,629 40,909 9.77% Income from Operations 406,735 177,337 (70,602) -39.81% Other Income Investment Income 70 577 (507) -87,87% Miscellaneous 0.00% Total Other Income 70 677 507 -87.87% Net Income Before Distributions 106,805 177,914 (71,109) -39,97% 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% Net Income Before Profit Distribution 70,336 142,914 72,578 -50.78% Profit Distribution: Orange County-General Fund 67,600 58,334 9,166 15.71% Net Income(Loss)before depreciation 2,836 84,580 1 (81,744) -96.65% depreciation(non-budget item) 40,281 44.752 (37,445) 39,820 (77,273) -194.02% (prordpercentage) -1.66% 1.60% Year to Date Sales Comparison (current) (current) Sales FY 2024 FY 2023 Change % Retell Liquor 26,233,349 26,045,623 187,726 0.72% Wine Sales 30,698 38,237 (7,539) -19,72% LBD Sales 5,047.450 6,125307 77,857 -1.52% Total Sales 31,311,497 31,209,16 1102,330 0.33% Net Income(YTD) 471,099 1,165,846 714,747 -60.27% 4 Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail Sales by Store For the month of JUNE 2024 and 2023 Attachment "C" Monthly Li uor Sales YTD of Retail Sales(by storenumber 06 01 2024-06/3012024 06 01 2023-05 30 2023 difference %increase retail sales Hillsborough(1) 164,373 166,639 (2,266) -1.36% 8.04% Rains Plaza(2) 326,648 335,378 (8,730) -2.60% 15.97% Chapel Hill North(3) 247,138 262,343 (15,205) -5.80% 12,08% Mebane(4) 294,195 300,489 (6,294) -2.09% 14.39% Meadowmont(5) 159 824 169,463 (9,639) -5,69% 7.82% Eno/Durham (6) 129:536 127,583 1,953 1.53% 6.33% Carrboro(7) 328,259 328,621 (362) -0.11% 16.05% Southern Village{8) 75,557 70,447 5,110 7.25% 3.69% Oakdale(10) 319,513 344,675 (25,162) -7.30% 15.62% 2,045,043 2,105,638 (60,595) -2.88% 100.00% LBD %of LBD sales Rams Plaza (2) 179,561 216,875 (37,314) -17.21% 51.45% Chapel Hill North (3) 2,942 1,003 1,939 193,32% 0.84% Mebane(4) 11,722 844 10,878 1288.86% 3.36% Meadowmont(5) 15,803 14,075 1,728 12.28% 4.53% Carrboro(7) 75,530 82,104 (6,574) -8.01% 21.64% Southern Village(8) 4,206 2,682 1,524 56.82% 1,21% Oakdale(10) 59,227 65,297 (6,070) -9.30% 16,97% 348,991 382,880 (33,889) -8.85% 100.00% TOTAL 2,394,034 2,488,518 (94,484) -3.80% Total Bottles Sold 06 01 2024-06 30 2024 06 01 2023.06/30/2023 Retail 76,135 78,652 (2,517) -3.20% "minis"(50 ml) 62,171 62,903 (732) -1.16% LBD 12,437 14,412 150,743 155,967 (5,224) -3.35% Year-to-pate Liquor Sales %of Retail Sales 1bystorenumber 07 01 2023-06 30 2024 07 of 2022-06/30/2023 difference %increase retail sales Hillsborough(1) 1,943,593 2,035,030 (91,437) -4.49% 7.41% Rams Plaza(2) 4,450,795 4,718,171 (267,376) -5.67% 16.97% Chapel Hill North(3) 3,244,836 3,421,914 (177,078) -5.17% 12.37% Mebane(4) 3,559,338 2,688,332 871,006 32 40% 13.57% Meadowmont(5) 2,112,194 2,130,477 (18,283) -0.86% 8.05% Eno/Durham(6) 1,498,302 1,535,865 (37,563) -2A5% 5.71% Carrboro(7) 4,430,407 4,486,725 (56,318) -1.26% 16,89% Southern Village(8) 952,976 639,028 313,948 49.13% 3.63% Oakdale(10) 4,040,908 4,390,081 (349,173) -7.95% 15,40% 26,233,349 26,045,623 187,726 0.72% 100.00% LBD 07101/2023-06/30/2024 07 01 2022-0& 30 2023 0f LBD sales Rams Plaza(2) 2,877,593 3,130,273 (252,680) -8.07% 57.01% Chapel Hill North(3) 77,166 9,429 67,737 71839% 1.53% Mebane(4) 29,391 13,665 15,726 115.08% 0.58% Meadowmont(5) 183,768 170,805 12,963 7.59% 3.64% Carrboro(7) 1,005,629 965,629 40,000 4.14% 19.92% Southern Village(8) 41,53.6 8,933 32,583 364,75% 0.82% Oakdale(10) 832,387 826,573 5,814 0.70% 16.49% 5,047,450 5,125,307 (77,857) -1.52% 100,00% TOTAL 31,280,799 31,170,930 109,869 0.35% Page 2 00 Ln 0) Ln O n G) ri LD ri n N m 0) Ln n 00 © n Ln 0) o o0 M n m L'i rr) Ln Ln LO Lrr 0 O) O 0 0 0 N 00 ri O M 00 cq 1� r)) d N 0 0 m ny N 00 a a 3E 1ry r; 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Attachment"A"Comparative Statement of Net Position for July 2024. 2. Attachment `B" Comparative Statement of Revenues, Expenses and Changes in Net Position for July 2024 and 2023. 3. Attachment"C"Actual to Budget Comparison FY 2025 4. Attachment"D"Comparative Statement of Monthly/Year-to-Date Retail Sales by Store 5. Attachment"E"NC Statewide Report of Spirituous Liquor Sales Brief Summary/Explanations: 1. Comparative Statement of Net Position (Attachment"A"): Total cash held by the Board in July 2024 was$4,068,742,up a modest$69,685(1.74%) over the previous year. In preparation for the July 41h holiday followed by a slow-down for the balance of the month, inventory levels ($4,583,026) were up $183,580 (4.17%). This increase is reflected in the liability for trade accounts payable (distillers), $1,655,864, although this amount is down slightly(-$6,994, -0.42%). Liabilities for excise taxes ($507,970,-3.64%)and other/sales taxes($138,545, -2.80%) were down due the decline in sales for the month. The decline in sales and increased payroll- related costs resulted in a net loss for the month/year of 482,846. Although losses are not preferred, they are not unexpected during the summer vacation months. 2. Comparative Revenue, Expenses and Changes in Net Position 2024 to 2023 (Attachment"B"): Retail store sales for the month ($1,909,497) were down 452,264 (-2.66%) and Commercial/LBD ("liquor by the drink") sales ($306,394)were down as well, -$27,262 (-8.17%). (Both were indicators of the summer vacation decline). While total operating costs ($134,144) were down just -$440 (433%) from last year, payroll costs ($328,878)were up $67,030 (25.60%) due to increases in salaries and wages due to previous "living wage" adjustments along with related tax and retirement benefits costs. Increases in distributions for law enforcement(+$614), alcohol rehabilitation(+$2,500) and the county's general fund(+$3,333) also affected the bottom line. Page 1 of 7 pages ORANGE COUNTY ABC BOARD —AGENDA FORM Meeting Date: August 20, 2024 Agenda Item# 7 Regular Session X Closed Session 3. Actual to Budget Comparison FY 2025 (Attachment "C"): With just one month of the year elapsed, effects on the annual budget are minimal. Although approximately 91.67% in allocated funds should remain in expense accounts, many of the accounts exceed that benchmark. Because anticipated costs are annualized, some items (training, for example) are not expensed equally throughout the year, resulting in balances different from the expected benchmark. The annual expense for uniforms (shirts) was greater than expected. Funds allocated for uniforms will be adjusted mid-year with surplus funds from"Human Resources". 4. Attachment "D" Comparative Statement of Monthly/Year-to-Date Retail Sales by Store (Attachment"D"): While overall retail store sales decreased for the month, three stores -Chapel Hill North (3) (+0.22%),Meadowmont(5) (+7.50%) and Southern Village (8)(+4.07%)- increased their sales. Cartboro (7) led all store sales ($305,845), followed by Ram's Plaza(2) with $302,973. Although Ram's Plaza's (2) LBD sales ($14,056) decreased -$44,835 (-23.61%), Carrboro's (7) LBD sales were up $11,193 (15.67%)while Mebane's (4) LBD sales increased $6,354. Total bottles sold were 83,634, down-3,090 (-3.56%). 5. NC Statewide Report of Spirituous Liquor Sales (Attachment"E"): Statewide sales for all boards(173) totaled $159,212,012,with retail sales up 0.08%, LBD sales up 5.02% and total sales up 1.04%. Of the 29 boards with sales greater than$1 million, the average total sales increase was 1.72%. Orange County ABC moved up one place to 17th The effect of vacation season is reflected in sales increases for coastal and mountain boards: Currituck County (+14.23%), Craven County(+7.40%),New Hanover(5.21%), Dare County(+3.69%), Carteret County(+1.08%), Catawba County(+4.32%), Mooresville ABC (5.15%), Asheville ABC (2.01%) and the new Blue Ridge ABC (100%). Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments: None Page 2 of 7 pages Orange County Alcoholic Beverage Control Board Comparative Statement of Net Position As of July 2024 and 2023 Attachment"A" Assets 2024 2023 Variance Current Assets Cash&Cash Equivalents Cash-Trulst 347,281 435,467 (68,176) Cash-Roxboro Savings(closed) 0 420,268. (420,266) Cash-5/3 Bank 1,149,362 01 1,149.362 Cash-First Harizan 2,554,099 3,125,332', (571,233) Cash-Store Change Reserves 18.000 18,000'. Total Cash&Cash EquNalents 4,068,742' - 31999.057' 69,685 1.74% Accounts Receivable 2,733 1,327' 1,406 Prepaid Expenses 241,877 193.41011 48,467 Distribution.(prepaid) 219,167 206,271 12,896 Security Deposits 20,736 20,736'. Inventory 4,683,026 4,399,446, 183,680 4.17% Inventory(begs) 36,220 45,495', (9,276) Lease Asset 2.112,828. 2,063,336 59,492 7,216,587 6,920,021, 296.566 Total Current Assets 11285,329 10,919,078'. 366,251 Property&Equipment Land,Buildings&Improvements 13,182,921 13,353,023' (170,102) Vehicles&Equipment 2,460,238 2.226234', 234,004 Total Property&Equipment 15,643.169 15.679.2671 63,902 Less:Accumulated Depreciation (4,560,166) (4.403,276)I. (156,880) Accumulated Lease Amortlzetlon (706,968) (479,058)'.i (226.900) - NelProperty&Equlpment 10,377,046 10.696.923'. (319,878) Other Assets(Pension) Deferred Outflow Asset(OPED) (185,678) -242,387' 56,709 Pension DeferralsfNet Pension Asset 677,608 w'977 333,631 _ Deferred OuHlowa of Resources 264.559 201,106. 63,393 746:489 302,766 443,733 Total Assets 22,408,063 2L,918,757! 490,106 Liabilities and Equity Current Liabilities 2024 2023 Accounts Payable Trade 1,655,864 1,662,868. (6,994) -0.42% Other 132,479. 1392491 (6,770) 1,786343 1,802,1071 (13,764) Excise Taxes 507,970 627,169- (19,199) .3.64% OthelSales Taxes 138,546 '142,540'. (3,996) .2,80% Payroll Llabllltles 66,304 80,752. (14,448) Payroll Accrua[s 123,699 54,208. 69,331 Accrued Interest(lease) 3.115 24,171. (21,056) 839,533 828,900 10,633 Other Current Liabilities - NelLiabllity(OPEB) 445,718 540,056 (100,338) Deferred Pension Liability 1,413,742 363,462' 1,050,280 Deferred Inflows of Resources(Pension) 19.721 60,636. (629,915) Lease LlabiRty(current portion) 237,487 218,947 18,540 2,116,668 1,678,101 438,567 Long Term Llabllltles - Note Payable(First Horizon) 2,334,731 2,642,189'. (307,468) Long Term Debt Adlustmentlaudltor 0 -60,408''. 50,408 Long Term Debt Adjustment(lease) 154,002 41,334'. 112,668 Leese Liabllity(long term portion) 1,325,024 1.486,277'. (161,263) 3.813,767 4119302, (305.635) Distributions Payable to Law Enforcement 0 0. - PayableloEducatlon 0 0 - Payable lo Coon ty 0 0' Total CUrrengLT Liabllltles 0 0.. Equity Balance Beginning of the year 13,933,408 13,442,614, 490,794 Add Income(Loss)Year-to-Date -82.846' 47,643'. (130,489) -273.89% Balance End of the Period 13,850,662 13,490,257 360,305 Total Liabilities&Equity 22,400883 21,918.757' 490,106 3 Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes in Net Position For the month of JULY,2024 and 2023 Attachment"S" JULY JULY $ % Sales 2024 2023 Variance Variance Retall-Liquor Sales 1,909,497 1,961,761 (52,264) -2.66% Wine/Mixers Sales 97 2,620 (2,523) -96.30% CommerclaVLBD/Mixed Beverage-Liquor Sales 306,394 333,666 27,262 -8.17% Total Sales 2,215,988 2,298,037 (82,049) -3.57% Taxes Based on Gross Sales 512,764 532,126. 19,362 -3.64% Net Sales 1,703,224 1,765,911 62.887 -3.55% Cost of Sales(Inc.hreakageladjsts.) 1,172,741 1,186,068 13,327 -1.12% Gross Profit 530,483 1 67%B43 49,360 -8.51 Payroll&Related Expenses Salaries&Wages 218,225 161.,589 56,636 35.05% Payroll Taxes 15,586 13,666 2,020 14.89% Emp Retirement 25,346 20,687 4,659 22.52% Health Insurance 48,673 46,472 2,201 4.74% Retiree Health Ins 13,512 13,512 0.00% Human Resources 1,246 473 773 163.42% N0401k 5,399 4,846 553 11.41% Processing fees 891 703 188 26.74% Total Payroll&Related 328,878 261,848 67,030 25.60°% Operating Expenses Board Members/Meetinglfmvel/Training 825 504 321 63.69% Rent 4,300 9,926 (5,626) -56.68% Lease Amortization 19,627 19,627 0,00% Repairs&Maint. (Bldgs) 6,229 4,876 1,353 27.75% Repairs&Malnt.(Equip.) 735 1,677 (942) -56.17% Utilities,Telephone and Internet 9,704 8,403 1,301 15.48% Insurance-Buslness 8,472 7,081 1,391 19.64% Store Expenses,Supplies and Bags 12,378 15,317 (2,939) -19.19% TraveVMlleage Reimbursement 35 - 35 0.00% OfOceA'Varehouse Supplies&Expenses 1,851 1,797 54 3.01% Ext.Maintenance Services 2,228 2,212 16 0.72% Commal/Servlce Agreements 9,821 9,140 681 7.45% Postage 288 350 (62) -17,71% Professional Services 1,835 21000 (165) -8,25% Dues/Licenses/Fees 414 166 24B 149.40% Credit Card ProcessinglBank fees 37,947 41,217 (3,270) -7.93% TralninglEducalion/Meeting 3,931 49 3.882 7922.45% Burglar Alarm&Security 615 675 40 6.96% Vehicle Expense 724 526 198 37.64% Uniforms 4,950 311 4,639 1491.64% Interest(Debt Service) 4,671 6,612 (841) -15.26% Interest(Leases) 3,116 3,564 (449) -12.60% Cash over/short (559) (251) (308) 122.71% Contingencles/Mlsc. 8 5 3 60.00% Total Operating Expenses 134,144 :134,584 (440) -0.33% Total Payroll/Operating Expenses 463,022 396,432 66,590 16.80% Income from Operations 67,461 183,411 (115,950) -63.22% Other Income Investment Income 450 (450) -100.00% Miscellaneous 290 290 0.00% Total Other Income 740 740 -100.00% Net Income Before Distributions 07,461 184,151 (116,690) -63.37% Statutory Distributions: Law Enforcement(5%) 15,333 14,719 614 4.17% Alcohol Rehabilitation&Education(7%) 24,260 21,750 2,600 11.49% Total Statutory Distributions 39,583 36,469 3,114 8.64% Net Income Before Profit Distribution 27,878 147,682 119,804 -81.12% Profit Distribution: Orange County-General Fund 70,000 66,6671 3,333 5.00% Net Income(Loss)before depreciation 42,122 81,015 1 (123,137) -151.99% depmchfion(non-budget item) 40,724 35,372 (82,846) 45,643 (128,489) -281.51% (profitpercentage) -3.74% 1.99% Year to Date Sales Comparison (current) (current) Sales FY 2025 FY 2024 1 Change % -" Retall Liquor 1,909,497 1,961,761 1 (52,264) -2.66% Wine Sales 97 2,620 (2,523) -96.30% LBD Sales 306,394 333,656 27,262 -8.17% Total Sales 2,215,988 2,298,037 82,049 -3.57% Netincome(YTD) 82,846 45,643 128,489 -281,b1% 4 Orange County ABC Board Actual to Budget Comparison FY 2021 For the fiscal year ending 06/30/1025 Attachment"C" JULY YTD 2025 Balance % LiquorSafes 2024 Butlget Remalnln Remaining Wine/ fixes 9 9 1,908,497 1,909,49] 26,819;820 24,910,323 92.88%Wine/Mixer 97 97 3q,000 33,903 99.71%LBO 306,394 306,394 4,979,185 4,672,791 183.85% Gross Sales 2.216,988 2,215,988 31,833,005 29,61J,017 93.04% Taxes based on gross sales 612,784 512,769 7,401,175 6,888,411 93.07% Net Sales 1,703,224 1,703,224 2A,431,830 22,728,606 93.03% Cost of Sales 0nduam9lnvenlo9 ealudmeds) 1,172,741 1,172,741 16,457 665 15,284,9,, 92.07% Grass Profit 530.483 530,483 7,974,165 7,443,682 93.35% Payroll and Related Expanses benchmark Salaries and Wages 218,225 218,225 2,942,930 2,724,705 92.58% 91.67% Payroll Taxes 15.586 15,586 225,135 209,549 93.08% Retirement 25,346 25,346 345,795 320,449 92.67% Group Health Insurance 48,673 48,673 578,750 530,077 91.59% Retiree's Group Insurance 13,512 13,512 172,000 158,488 92.14% Human Resources 1,246 1,246 25,000 23,754 95.02% 401k 5,399 5,399 70,630 65,231 92.36% Processing fees 891 891 9,975 9,084 91T225,37391.99% 07% Total payroll related expenses 328,878 326,8]8 4,370,2157 9247% Operating Expanses Board Members/MeetinglTravenralring 825 825 8,0005 Rent 4.300 4,300 65,0000 89.69% Lease Amortization 93.38% 19,627 19,627 245,000 91.99% Repairs&Maintenance-Equip 6.229 6,229 42,825 85.45% Repalrs&MaintenanceeEquip. 736 '785 24,5005 97.00% Utilltles,Telephone,Internet 9.704 9,704 124,020 92.18% nce StoreSupplies,Buslness Bag 0472 8,472 103,695 91.83% Store Supplies,Bags and Expenses 12,378 12,378 195000 , 93.65%Employee Travel 35 1 35 2,000 1,965 98.25% Office Supplies&Expenses 1,851 1,851 28,500 26,649 93,51% ServicMaintenance Services 2.228 2,228 32,000 29,772 9104% Postage Agreements(Data/HVAC) 9,821 -9,821 115,000 105,179 91.46% Protege - Professional Fees(.filed)(audit and legal) 288 28B 4,200 3,912 03.14% Dues& scriptions 1,836 1,833 30,000 28,165 93.88% Credit Card ProcessIng 414 414 4,000 3,586 89.65% 37,947 37,947 578,695 540,748 93A4% Tralmng and Education 3,931 3,931 15,000 11,069 73.79% Burglar Alarm and Security BIC 615 7,500 6,885 91.80% Vehkle Expense Uniforms 724 724 20,000 29,276 96.38% . 800 Debt Service(interest expense) 4,960 4,950 2, (2,150) -78.79% Interest fLeaseo) 4,871 4,671 59,175 14,504 92.11% 3.1 is 3,115. 41,450 38,335 92.48% Cash over/short (559) 1559) Soo 1,059 211.80% Contingencies/Mist. 8 8 500. 492 98.40% Totalopenning expenses 134,144 134,144 1,749,360 1,615,216 92.33% Total Operatinglisayroll Expenses 463,022 463,022 6A 9,576 5,656,554 92A3% Income from Operations 67,481 87:481 1,864,580 1,787,129 96.36% Other Income Interest Income - D 2,500 2,500 100.Miscellaneous 00% - 0 600 500 10000% Total Other Income 0 3,000 3,000 100.00% Net income Before Profit Dlstributloes; 67,461 67.401. 1,867.590 1,790,129 96.37% Statutory DIslrlbutlrns Law Enforcement 15,333 15,333 184,000 168,667 91.67% Alcohol Rehab&Ed 24.250 24;250 291,000 256,750 91.87% Total Statutory Distributions 39,583 39,583 476,000 435,417 91.67% Net Income Before Profit Distribution 27.878 27,878 1,382,590 1,354,712 97.98% Profit Distribution Orange County-Gen Fund 70,000 70,000 840,000 770,000 91.67% Working Capital RetalnetllChenge In Net Position: (42,122 (42,122) 642,590 584,712 107.76% D.Mckhon(nwduC9eled eomJ 40,724 40724 25 p0a ho,846) (82d4R 117.590 capital Birds Month YTO Budget eudset remdalns Warehouse delivery truck 0 0 1$0,400 3 Security Camera upgrades 00 00...00%%0400 10000 25,00D 25 Capital Receipts Appmprlamd fund balance(RSB) (13,332) (13,332) (312.266) % Debts I (principal) ,,9 First Horizon(Mebane) 13,332 13;332 158,855 143,523 91.50% 0 s Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail Sales by Store For the month of JULY 2024 and 2023 Attachment"D" :IAonthly Liquor Sales/YTD Ranking Retail Saleslst"r"numbor) 07/01/24-07131/2a 07/01/23-07/31/23 difference %Increase by sales Carrboro(7) 305,845 318,426 (12,581) -3.95% 1 Rams Plaza(2) 302,973, 331,846 (29,873) -8.70% 2 Oakdale(10) 297,753. 312,931 (15,178) -4.85% 3 Mebane(4) 274,485, 279,451. (4,966) -1.78% 4 Chapel Hill North(3) 239,656. 239,119', 537 0.22% 5 Meadowmont 15) 158,751 147,681' 11,070 7.50% 6 Hillsborough(1) 151,939 155,045 (3,106) -2.00% 7 Eno/Durham(6) 110,388: 112,204 (1,816) -1.62% 8 Southern Village(8) 67,707', 65,058 2,649 4.07% 9 1,909,497' 1,961,761 (52,264) -2.66% LBD Rams Plaza(2) 145,056: 189,891' (44,835) -23.61% 1 Carrboro(7) 82,608'. 71,415.. 11,193 15.67% 2 Oakdale(10) 57,007 56,400'. 607 1.08% 3 Meadowmont(5) 9,964 9,315' 649 6.97% 4 Mebane(4) 7,005'.. 651 6,354 976.04% 5 Southern Village(8) - 2,616, 3,395'. (779) -22.95% 6 Chapel HIII North(3) 2,138. 2,588. (450) -17.39% 7 306,394'. 333,655. (27,261) -8.17% TOTAL 2,215,891'. 2,295,416, (79,525) -3.46% Total Bottles Sold 07/01/24-07/31/24 07/01123-07/31/23 - "Minis"(50 MI) 61,250 60,767 483 0.79% Retail . 72,346 74,153'.. (1,807) -2.44% LBD 11,288 12,571 (1,283) -10.21% 83,634. 86,724. (3,090) -3.56% Year-to-Date Sales Ranking Retail Sales(:torenumber) 07/01/24-06/30/25 07/oi/23-06/30/24 difference %increase by sales Carrboro(7) 305,845. 318,426.' (12,581) -3.95% 1 Rams Plaza(2) 302,973 331,846. (28,873) -8.70% 2 Oakdale(10) 297,753. 312,931 (15,178) -4.85% 3 Mebane(4) 274,485. 279,451.. (4,966) -1.78% 4 Chapel HIII North(3) 239,656 239,119 537 0.22% 5 Meadowmont(5) 158,751 147,681 11,070 7.50% 6 Hillsborough(1) 151,939 155,045 (3,106) -2.00% 7 Eno/Durham(6) 110,388- 112,204 (1,816) -1.62% 8 Southern Village(8) 67,707 65,058 2,649 4.07% 9 1,909,497 1,961,761 (52,264) -2.66% LBD 07/01/24-06/30/25 07/01123-06/30/24 Rams Plaza(2) 145,056, 189,891 (44,835) -23.61% 1 Carrboro(7) 82,608 71,415. 11,193 15.67% 2 Oakdale(10) 57,007 56,400. 607 1.08% 3 Meadowmont(5) 9,964. 9,315 649 6.97% 4 Mebane(4) 7,005 651 6,354 976.04% 5 Southern Village(8) 2,616 3,395. (779) -22.95% 6 Chapel Hill North(3) 2,138 2,588 (450) -17.39% 7 306,394 333,655 (27,261) -8.17% TOTAL 2,215,891 2,295,416. 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O m c a m U > > ¢ Y v v N m In =� O v U iv v c +- f0 -o u ¢ c Y a 0 ¢ a a v p .1 N vs +n uF v! 4] _, m y 2 C v — dl }� 0 p y y c U U m o U U 04 u 0 z n n A n �y a m v o v o c� c v v c F ° ti -E a v o ° c � c c v cj u u Q a ° = O m° a c� t� z 0 ® ° y 3 E N m° m m° m° ° u a ?: m v } ro a m N m Y A4. m b {n H N M R Ill ID h 00 c� N rN-I IM-f 'Zt .�I W N W M 4 •"1 N M a Ill IO h 00 T ❑ z C ry N N N N N N N N N N pp o° a 00 a N v ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: August, 20 2024 Agenda Item # 8 Regular Session X Closed Session Presenter/information Contact: Tony DuBois Subject: Management updates as of 8/14/2024 1. Law Enforcement Reports Law enforcement reports are attached for Orange County agencies. 2. HVAC Maintenance Proposal Requests The board sent out.requests for proposals for HVAC maintenance. We are hiring Mebane Air to do our HVAC maintenance moving forward. 3. Distillery Tour There will be trips to Old Nick Williams Distillery on September 18 and 19th for a tasting, to also pick out a single barrel Rum and tour the distillery 4. Store Updates We continue to add sections in several stores to accommodate product line expansions. Mebane and Oakdale are adding two new aisles to expand tequila and ready to drink canned cocktails. Ram's plaza is also getting a new aisle to expand tequila and move the bulk pack mini bottles. 5. NCABC Conference The annual ABC conference was held in Greensboro and attended by 2 board members, a store manager an assistant manager and the GM. 6. Capital Management Trust We had a meeting with the Capital Management trust to discuss the potential of investing funds in a short-term trust. Page t of 1 pages State of North Carolina Alcoholic Beverage Control Commission �'` STATE " 70 +yes ABC Law Enforcement Monthly Report GS 18B-501(fl) Board: Orange County Reporting Month/Year: June-July 2024 F�SF Regulatory Activity and Training Violations Reports Submitted to ABC Commission 2 CH Total Number of Offenses Contained in Reports 1 CH Sell to Underage Campaign Checks Permittee Inspections Compliance Checks 1 CH 1 CB 1 OC Seller/Server Training 1 CH Alcohol Education ABC Law Violations At Permitted Away From Permitted Establishment Establishment Sell /Give to Underage 2 CH 2 CB 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 Tota I: 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:joint operation with Chape Hill PD and 2 of 10 failed. Chapel Hill PD: Conducted one BARS class each month. Compliance check of 20 locations and 2 failed. OC and Carrboro assisted.. Hillsborough: NA Orange County: Conducted several stationary patrols at store locations at closing. Worked joint compliance operation with Chapel Hill and Carrboro. Reporting Officer/Title: 4 Agencies Reporting Report Date: Feb 12024 State of North Carolina Alcoholic Beverage Control Commission °11 SCATS ABC Law Enforcement Monthly Report GS 188-501(f1) �J Board: O Orange County Reporting Month/Year: June-July 2024 *ESA QUAM Regulatory Activity and Training Violations Reports Submitted to ABC Commission 2 CH Total Number of Offenses Contained in Reports 1 CH Sell to Underage Campaign Checks Permittee inspections Compliance Checks 1 CH 1 CB 10C Seller/Server Training 1 CH Alcohol Education ABC Law Violations At Permitted Away From Permitted Establishment Establishment Sell/Give to Underage 2 CH 2 CB Attempt to Purchase/ Purchase by Underage Underage Possession Unauthorized Possession Sell/Give to Intoxicated All Other Alcohol Related Charges Total: + At Permitted Away From Permitted Controlled Substance Violations Establishment Establishment Felony Drug Related Charges Misdemeanor Drug Related Charges Tota I: 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: joint operation with Chape Hill PD and 2 of 10 failed. Chapel Hill PD: Conducted one BARS class each month. Compliance check of 20 locations and 2 failed. OC and Carrboro assisted.. Hillsborough: NA Orange County: Conducted several stationary patrols at store locations at closing. Worked joint compliance operation with Chapel Hill and Carrboro. Reporting Officer/Title: 4 Agencies Reporting Report Date: August 12024 ORANGE COUNTY ABC BOARD Proposed Agenda for Open Session Tuesday, September 17, 2024, 10:00am Judson Williamson, ager Board Chair Tony DuBois, General Man Mike Zito, Member Angela Willoughby, Assistant GM Melvin Green, Vice Chair Ron McCoy, Finance Officer Elizabeth Carter, Member Julie Mebane, Board Secretary Jennifer Sykes,Member Taylor Jackson, Human Resources iAnna Richards, BOCC Liaison Mason Barringer, CPA- Scheduled Visitor L 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. I Minutes of Open meeting August 20, 2024 4. Consent Agenda: August 2024 Financial Reports: i. Comparative Statement of Net Assets ii. Comparative Revenue and Expenses for August Actual-to-Budget Comparison for August 2024 iv. August 2024 and Year-to-Date Retail sales V. Statewide sales report 5. Management Updates i' 6. 2024 Audit Report i I 7. Closed Session if needed. 8. Board Comments 9. Motion to adjourn. ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday, August 20, 2024 10:00 a.m. Location: 601 Valley Forge Road Hillsborough, NC 27278 Scheduled attendees: Judson Williamson, Board Chair Elizabeth Carter, Member Tony DuBois, General Manager Melvin Green, Vice Chair Mike Zito, Member- Absent Jenn Sykes,Member Angela Willoughby,Asst. GM Julie Mebane, Board Secretary Anna Richards, BOCC Liaison-Absent Taylor Jackson, Human Resources Ron McCoy, Finance Officer Call to order: at 10:000 am, a quorum was present and Mr. Williamson, Board 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 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. Jennifer Sykes was sworn in as a new Board Member by Julie Mebane,Board Secretary. Melvin Green was elected as the new Vice chair.A discussion was held, Ms. Carter made a motion to nominate Mr. Green, Ms. Sykes seconded the motion and the vote carried. Approval of the Open Meeting Agenda: Ms. Sykes made a motion to approve the agenda, Mr. Green seconded the motion and the vote carried. Minutes of the open session June 18, 2024 were presented. Mr. Green made a motion to approve the open session minutes as presented, Ms. Carter seconded the motion and the vote carried. j i Consent Agenda: June 2024 • Comparative Statement of Net Assets • Comparative Revenue and Expenses for June, 2024 • June 2024 and Year-to-Date Retail sales • Statewide sales report Discussion was held. Mr. Green made a motion to approve the May Consent Agenda; Ills. Sykes seconded the motion and the vote carried. Consent Agenda: July 2024 • Comparative Statement of Net Assets • Comparative Revenue and Expenses for July, 2024 • July 2024 and Year-to-Date Retail sales • Statewide sales report Discussion was held. Mr. Green made a motion to approve the May Consent Agenda; Ms. Sykes seconded the motion and the vote carried. Management Updates. • Law Enforcement: This report is required by the NCABC. • HVAC Maintenance Proposal Requests: The Board sent out requests for proposals for HVAC maintenance. We are hiring Mebane Air to do our HVAC maintenance moving forward. • Distillery Tour: There will be trips to Old Nick Williams Distillery on September 18th and 19t"for a tasting. We will also pick out a RUM single barrel. • NCABC Conference: The annual ABC conference was held in Greensboro. Two board members, a store manager, an assistant store manager and the GM attended the conference. • Store Updates: We continue to add sections in several stores to accommodate product line expansions. Mebane and Oakdale are adding two new aisles to expand tequila and ready to drink canned cocktails. Ram's Plaza is also getting a new aisle to expand tequila and move the bulk pack mini bottles. - • Capital Management Trust: We had a meeting with the Capital management trust to discuss the potential of investing funds in a short-term trust. als. Carter made a motion to go into a Closed Session for a personnel matter, Mr. Green seconded the motion and the vote carried. A Closed Session was held. (11:05) Ms. Sykes made a motion to go back into Open Session at 11:30, Ifs. Carter seconded the motion and the vote carried. Board Comments: Everyone wished Mr. McCoy a happy birthday and welcomed Ms. Sykes to The Orange County ABC Board. Ms. Carter thanked Mr. Green for accepting the Vice Chair role. Everyone congratulated Mr. Green on becoming the Vice Chair. Mr. Williamson thanked everyone for their dedication to OCABC. At 11:45am Ms. Carter made a motion to adjourn, Mr. Green seconded the motion and the vote carried Meeting adjourned C)Ch'ai�CsSi and Date B -d Secretary's Signature and Date ORANGE COUNTY ABC BOARD —AGENDA FORM Meeting Date: September 17, 2024 Agenda Item # Regular Session X Closed Session Presenter/Information Contact: Tony DuBois Subject: "Management Reports as of 9/12/2024" 1. Law Enforcement Reports Law enforcement reports will be available at the meeting. 2. Old Nick Williams Distillery Tour 25 employees are scheduled to go to Old Nick Williams in Winston Salem on Sept 18,19. The group will also be trying Rum barrels and voting on a favorite single barrel to be sold in the stores. 3. Board Member Compensation Current Board Member compensation was approved by the BOCC July 1, 2004.The NC General statute allows for the amount to be higher but the current was previously approved by the BOCC and therefore should be again brought to them for approval. A proposal could be sent to the BOCC at any time but should probably also involve a discussion. Staff can provide more details and context if it is desired to move forward to the BOCC, 4. Tequila Distillery Trip The GM will be travelling to Guadalajara Mexico the first week of October with the GM from Durham and reps from RNDC (plus security) for visits to Herradura, Partida and Corralejo. The purpose of the trip is to pick out single barrel tequilas at one or more of the distilleries and learn more about the tequila process and brands. The barrels should arrive spring 2025 in time for Cinco de mayo. 5. Property Discussion Specifics will be discussed in closed session with our realtor. Page 1 of 1 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: September 7,2024 Agenda Item # 4 Regular Session X Closed Session Presenter/Information Contact: Ron McCoy Subject: AUGUST 2024 Monthly Financial Reports Attachment(s): I. Attachment"A" Comparative Statement of Net Position for August 2024. 2. Attachment `B" Comparative Statement of Revenues, Expenses and Changes in Net Position for August 2024 and 2023. 3. Attachment"C"Actual to Budget Comparison FY 2025 4. Attachment"D" Comparative Statement of Monthly/Year-to-Date Retail Sales by Store 5. Attachment"E"NC Statewide Report of Spirituous Liquor Sales Brief Summary/Explanations: 1. Comparative Statement of Net Position (Attachment"A"): Cash held by the Board in August totaled$3,842,328, up$85,254 (2.27%)over the previous year. Other current assets ($7,327,220) were down -$26,228, due primarily to a decrease in inventory ($4,765,752), down-101,131 (-2.081/o). The decrease in inventor y was reflected in a decline in trade accounts a p yable($1,426,486),down -$229,416 (43.85%). Other current liabilities increased $587,842, although long term liabilities ($2,266,557) decreased-$306,866. Year-to-date income (-$59,537), decreased significantly(-$216,158, -138.01%). 2. Comparative Revenue,Expenses and Changes in Net Position 2024 to 2023 (Attachment"B"): Although retail store sales ($2,161,228) were up $68,444 (3.27%), total sales ($2,534,716) were up just $31,967, (1.28%), due to a decline in LBD sales (-$33,597, -8.26%). Taxes on sales increased $7,505 and cost of sales increased$24,462. With three pay periods in August, total payroll expenses ($342,442) were up $51,743 (17.80%). Total operating expenses($144,568)increased$9,186(6.79%),with increases in store expenses($2,735), utilities ($6,761) and business insurance ($1,428). Net income before depreciation ($64,224) was down -$80,375 (-55.58%). After depreciation, income for the month was $23,357, a significant improvement over the prior month. Page 1 of 7 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: September 7, 2024 Agenda Item #4 Regular Session X Closed Session_ 3. Actual to Budget Comparison FY 2025 (Attachment"Cl): Sales for the year were slightly less than projected (-1.751/o), with sales-related expenses down accordingly(taxes, -1.79% and costs of sales, -1.74%). Payroll expenses were -1.31% below those anticipated while operating expenses were slightly lower than expected (-0.74%). Capital outlay for the month included a new display unit built at Store 003 (Chapel Hill North). This purchase will be accounted for with unused funds set aside for security camera upgrades. I ( Attachment °6D" Comparative Statement of Monthly/Year-to-Date Retail Sales by Store (Attachment 6LD11): Retail stores sales for August 2024 were $2,161,228,up $68,444 (3.27%) over the previous year. Store 002 (Ram's Plaza) led all stores with sales of$382,392 (+1.29%), followed closely by Store 007 (Carrboro) with $370,759 (up $8,680, +2.40%). Store 001 (Hillsborough) had the largest percentage growth($15,245, +9.95%) while Store 004 (Mebane) had the largest sales increase ($25,301, 9.55%). With the vacation season ongoing, total LBD/commercial sales ($373,305) were down -$33,597 (-8.26%). Store 004 (Mebane) had the largest increase (+$4,863) while Store 002 (Ram's Plaza), our primary LBD sales outlet, had the largest decrease(-$33,505, -14.10%). Total consumption of alcohol (165,105 bottles sold) was up 4,981 bottles(3.11%). Store 002 (Ram's Plaza) led all stores in both retail ($685,366)and LBD ($349,117) sales for the year-to-date. However, Ram's Plaza experienced the largest decreases from the previous year's sales in both categories, down -$24,005 in retail sales and down-$78,341 in LBD sales. Store 004 (Mebane) had the greatest LBD increase over the last year-to-date, up +$11,217. 5. NC Statewide Report of Spirituous Liquor Sales (Attachment"E"): Orange County ABD remained in 17`h place out of 30 boards with sales greater than$1 million. The summer vacation pattern remained in effect, with destination counties maintaining elevated sales. Toal retail sales for all 169 boards in the state ($132,784,280) increased 8.97%while LBD sales ($33,523,521)decreased -2.11% for a net increase of 6.54%. Total sales for the top 30 boards increased by thle (6.54%). Mecklenburg County ABC topped all sales with$23,500,296, followed by Wake Coun ty ABC with$18,942,024. Regionally, Greensboro ABC had sales of$6,937,430, Triad Municipal ABC had sales of$5,603,419,Durham County ABC had sales of$5,248,095 and Alamance County ABC had sales of$1,965,285, Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. inancial Impact: See Above Staff Recommendations/Comments: None Page 2 of 7 pages Orange County Alcoholic Beverage Control Board Comparative Statement of Net Positlon As of August 2024 and 2023 Attachment"A" Assets 2024 2023 Variance Current Assets Cash-Treat 422227 516618 (96,291) Cash-Roxboro Savings(closed) 406735 (405,735) Cash-613 Bank 1.155,253 0 1,155,253 Cash-Firsl Horizon 2,246,523 2,814 506. (569,083) Cash-Store Change Reserves 19,326 18,215 1,110 Total Cash&Cash Equivalents 3,842,325 3,767,074 85,264 2.27% Accounts Receivable 2,733 1327 1,406 Prepaid Expenses 227,780 268,005. (40,226) Distributions(prepaid) - 109,584 103,136 6,449 Security Deposits 20,736 20,736. Inventory 4,765,782 4,865,883 (101,131) -2.08% Inventory(bags) B7,907 40,026 47,781 Lease Asset 2.N 2,828- 2053,336 59,492 7 327,220 7,353,448. (26,228) -0.36% Total Current Assets 11 ifi9.548 71 110;6221 69,026 Property&Equipment Land,Buildings&Improvements 13182,921 13,353,023 (170,102) Vehicles&Equipment 2 465 928 2 241,208: 224,720 Total Property&Equipment 15 648:849 15,594;236 54.618 Less:Accumulated Depreciation (4,630;A61, (4,436 897) (191,685) Accumulated Lease Amortization (725.6") ,(498685)I (226,900) Net Property&Equipment 10292,782 10658649 (363,867) Other Assets(Pension) Deferred Outflow Assat(OPEB) (128969). 242,387 113,418 Pension Daferrals/Net Pension Asset 724,227 343,977 380,250 Deferred Outflows of Resources $01.037 201,166_ 100,471 696895 302,766 6 44,139 Total Assets 223584225 22U68,927. 289,298 Liabilities and Equity Current Liabilities 2024 2023 Accounts Payable - Trade 1,420,486 4,655,902- (229,416) -13.85% Other 1 122,396 IM,430; (9,034) 1548,882 1707.332: (238,460) Excise Taxes 683,192 575,837 7,368 1.28% Other/Sales Taxes 156,907 152,157- 4,750 3.12% Payroll Liabllitles 131,420 82,472 48,948 Payroll Accruals 42,427 82.064' (39,637) Accrued Interest(lease) 3,076 24,114. (21.068) 917,022 916.664, 368 Other Current Liabilities - - NetLlabllity(OPEB) 333847 646,056 (212,209) Net Parisian Deferral 11,601j271 263,462 1,317,809 Deferred ln0ows of Resources(Pension) 18 43T 649,835' (631,199) Lease Liability(cument portion) 233002 219,561 , 13,441 2 Z66,967 1678,715- 587,842 Long Term Liabilities - NotePayable(FlrstHorizon) 2,319,020 2629,850 (310,a30) Long Term Debt Adjustmentlaudilor 0 -50,408 60,408 Long Tenn Debt Adjustment(lease) - 160,854 41,334 115,520 Lease Liability(long term portion) 1,305 241 1,467 205. (161.964) 3,751.115 4i087.981: (306,866) Distributions Payable to Law Enforcement 0 0 Payable to Education : - a 'D Payable to County - 0 0 Total Curvent/LT Liabilities 0 9;Dt Equity Balance Beginning of the year 13,905,166 13 442,13M 462.672 Add Income(Loss)Year-to-Data 69,537 156,621' (216,158) -138.01% Balance End of the Period 13,845,649 13,699,235 246.414 Total Liabilities&Equity ,.. 2?,359,226 22 069.92T. 289.298 3 Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes in Net Position For the month of AUGUST,2024 and 2023 Attachment'B" AUGUST AUGUST $ % Sales 2024 2023 Variance Variance Retail-Liquor Sales 2,161,228 2,092,784 68,444 3.27% Wine/Mixers Sales 183 3,063 (2,880) -94.03% Commemlal/LBD/Mixed Beverage-Liquor Sales 373,305 406,902. 33,597 -8.26% Total Sales 2,534,716 2,502,749' 31,967 1.28% Taxes Based on Gross Sales 888,716 581,211: 7,505 1.29% Net Sales 1,946,000 1921538 24,462 1.27% Cost of Sales(Inc.bmakage/adjsts.) 1,286,183 1,248,163 37,020 2.97% Gross Profit 850,817 1 673,375. 12,558 -1.86% Payroll&Related Expenses Salaries&Wages 219,328 205,568- 13,760 6.69% Payroll Taxes } -3 pay pedods 22,794 :13,663 9,131 66.83% Emp Retirement 37,075 20,685 16,390 79.24% Health Insurance 43,124 -33667 9,467 28.09% Retiree Health Ins 13,512 11,512' 2,000 17.37% Human Resources -450 450 100.00% NC 401k 6,403 4,875. 528 10.83% Processing fees '756 : 729. 27 3.70% Total Payroll&Related 342,442 290.699 51,743 17.80% Operating Expenses Board Members/Meeting/Travel/Tralning '$28 1,677r (1,149) -68.52% Rent 4,300 4,300 0.00°% Lease Amortization 19,627 19,627 - 0.00% Repairs&Maint. (Bldgs) 3,319 r2,557i 762 29,80% Repairs&Maint.(Equip.) J929 ' 933' 996 106.75% Utilities,Telephone and Internet 12,923 6102: 6,761 109.72% Insurance-Business 8472 7,044. 1,428 20.27% Store Expenses,Supplies and Bags 23,017 20,282 2,735 13,48% Travel/Mileage Reimbursement -65 346 (291) -84.10% Office/Warehouse Supplies&Expenses 1:;716 °4130. (2,414) -58.45% Ext.Maintenance Services 2,228 ". 2 122 106 5.00% Contract/Service Agreements 9,621 ' 9108. 713 7.83% Postage 264 267 (3) -1.12% Professional Services 2,485 -2,000 485 24.25% DuestLicenseslFees 414 215. 199 92.56% Credit Card Processing/Bank fees 43,471 '43,667 404 0.94% TraininglEducation/Meeting - - 0.00% Burglar Ala"&Security -615 575 40 6.96% Vehicle Expense 515 1,121 (606) -54.06% Uniforms 352 - 352 100,00% Interest(Debt Service) 5,143 5663' (520) -9.18% Interest(Leases) 3,076 :3 564:: (488) -13.69% Cash overtshort 277 606 (331) -54.44% Contingencles/Misc. 21 14: 7 50,00% Total Operating Expenses 144;568 135,382' 9,186 1 6.79% Total Payroll/Operating Expenses 487,010 426,081 60.929 14.30% Income from Operations 173,807 247,294 (73,487) -29.72% Other Income Investment income - 441`. (441) -100.00% Miscellaneous 0.00% Total Other Income F 441:.. 441 -100.00% Net Income Before Distributions 173,807 247,735 (73,928) -20.84% Statutory Distributions: Law Enforcement(5%) 15,333 :.14719 614 4.17% Alcohol Rehabilitation&Education(7%) 24,260 21,769 2,500 It.49% Total Statutory Distributions 39,583 "36469 3,114 8.54% Net Income Before Profit Distribution 134,224 211,266: 77,042 -36.47% Profit Distribution: Orange County-General Fund 70 000 r60,667 3,333 5.00% Net Income(Loss)before depreciation 64;224 144,699. (80,376) -55.58% depreciation(non-budget its 40,687 35,621 23,357 108,978 (85,6211 -78.57% (profit percentage) 0.92% 4.35% Year to Date Sales Comparison (current) (current) Sales FY 2025 FY 2024 f Change % Retail Liquor 4,070,726 4054545 18,181 0.40% Wine Sales 280 '5,883 (5,403) -95.07% LBD Sales 679,698 740,558 60,860 -8.22% Total Sales 1 4,760,704 4600786 50,082 Net Income(YTD) 69 637 185;621 ` 216,158 -138.01% 4 Orange County ABC Board Actual to Budget Comparison FY 2026 For the jlscal year ending 06/30/2025 Attachment"C" AUGUST YTD 2025 Balance % Sales 2024 Budget Remaining Remaining Uquor Sales 2161,228 - 4,070,725 26,819,820 22,749,095 84.62% . - Wine/Mixer 183 280 34,000 33,720 - 99.48% LBO 373.305 679,699 41979185 4,299,486 86.35% Gross Soles - 2,634716 4,756,704 31,'833;065 27,082,301 - 85.08% Taxes based on gross sales 586716 1,101,480 7,401,178 6,299,695 85.12% Net Sales 1.948000 3,649,224 ..24,431930 20,182,606. 65,06% 7 Cost at Sales(rncluding lnvedoq•adjustments) ;1 285183 2,451,924. 6,457,665 13,999,741. 85.07% Grass PmQt 660817 1191,30 .�.T 741b5 6782,865 85.08% J Payroll and Related Expenses •_ benchmark Salarles and Wages 219328 437,553 2,942,930 2,505,377 85.13% 83.33% Payroll Taxes 22794 38,380 . t226,}3$ 186,755 82.95% Retirement 57,075 62,421 345,795 283,374. 81.95% - - - —- GroupHealthInsurance 43,124 91,792: 578;75Q 486,953, - 84.14% Rennes's Group insurance 13512 27,024 "".172-pa, _ 144,976 r'.84.29% Human Resources 450 1,696 _ 25,006: ' 23,304 93.22% 4011, 5403 10,102- 70,63Q ° 39828 •. U.71%' 'L+; Processingfees 766 1'M ;9,975 8, It 83.49% TCtelpsymif related expenses 342442 571320 ,.-4,37D,215 -3,698,,$6 4.64% '.y • Operating Expenses v -r ' �: Boats MembemlMeeting/TmvelRralning 520 13N 8000 Rent 4300 8,600 65000 56,400 - 86.77% Lease Amortization 10627 39,254 2A5,000 205,746 B3.98% Repairs&Maintenance-Bidgs 3310 9,548 42,825 33,277 77.70% Repairs&Maintenance-Equip. 1929 2,664 24,500 21,836 89.137. Utilities,Telephone,Internet 12923 22,627 124,020 101,393 81.76% Business Insurance BA72 '- 16,944 109,695 86,751 83.68% Store Supplies,Bags and Expenses 23,017 35,395 195,000 159,605 81.85% Employee Travel IR 90 2,000 1,910 95.50% Office Supplies&Expenses 1,716 3,567 28;500 24,933 87.48% Maintenance Servkes 2228 4,456 32,000 27,544 86.08% Service Agreements(Data/HVAC) 9,821 1$642 115,am 95,358 82.92% Postage 264 552 4,200 3,648 86.88% Professlonal Fees(offlce)(audit and legal) 2.485 4,32U 30,000 25,680 85.60% Dues&Subscriptions 414 829 4,000 3,172 79.30% Credit Card Processing 43471 81,418 578,695 497,277 85.93% Training and Education 3,931 15,000 11,069 73.79% Burglar Alarm and Security 815 1,230 7,500 6,270 83.60% Vehicle Expense 516 1,239 20,000 18,761 93.81% Uniforms 362 5,302 2,800 (2,502) -89.36% Debt Service(interest expense) 5,143 ,9,814 59,175 49,361 83.42" Interect(Leases) 3076. ., 61191 41,450 35,259 85.06% Cash aver/short 277 (282) 500 782 156.40% Contingencles/Mist. 21 281 SOD 472 94.40% Total operating expenses 144583 278,711 1749,360 1,470,649 64.07% Total Operafing leayroll Expenses ` 487,010 950,01 6119,676, 5,169,545 84.48% Income from Operations 173807 241289 1,854,690 1,613,321 86.99% Olherincome Interest Income - 0 2,500 2,500 100.00% Miscellaneous ,0 500 500 100,00% Total Other Income 0 3.000 3,000 100.00% Net Income Before Profit Distributions: 173,807 241,269 1,857,590 1,616,321 87.01% . Statutory Distributions Law Emomement 15,333 30,666 184,001) 153,334 83.33% ' Alcohol Rehab B Ed 24,250 - 48500 291,000 242,500 - 83,33% Total Statutory Distributions 39,583 79166 475,000 395834 83.33% I{ " Net Income Before Profit Distribution 134,224 162,103 1,362,590 1,220,487 88.28% Profit Distribution -Orange County-Gen Fund 70,000 140,001 840,000 699,999 83.33% _ Working Capital RetainedlChame in Net Position: 64.224 22102, , ', 642,590 520,488 95.93% ' Cepeuaaoe(nm badgeled dwn) 40�7 a1639.- .05,OW _ 23,3A (69.637) 167.590 - Capital Code r Month YTO Budget 8uB9atremalxlna Warehouse dellvery truck 0 _0, 130,400 130,400 0.00% Security Camera upgrades 0 0- 25,000 25,000 100.00% Display Options(003) 5690 -iV.61690 0 (5,690) -100.00% Capital Receipts Appropriated fund balance (16,549) (31,881) (312,255) (280,374) 89.79% Debt Seoul.Indistinct) First Had..(Mourns) 12,859 26,191 166,855 130,664 83.30% 0 5 Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail Sales by Store For the month of AUGUST 2024 and 2023 Attachment"D" Monthly Liquor Sales/YTD Ranking Retail Sales rsm, ma 08/01/24-08/31/2a 09 Ol/23-08/31/23 di erence %increase b soles Rams Plaza(2) 3,82,392 377,525 4,867 1.29% 1 Carrboro(7) 370,759 362,079; 8,680 2.40% 2 Oakdale(10) 315,220 311,174 4,046 1.30% 3 j Mebane(4) 290,203 264,902 25,301 9.55% 4 Chapel Hill North(3) 257,531. 256,042. 1,489 0,58% 5 Meadowmont(5) 180,4V 174,110 6,372 3.66% --6- Hillsborough(1) 168,431 153,186 15,245 9.95% 7 Eno/Durham(6) 120,822 119,715 1,107 0.92% 8 Southern Village(8) 75,3881 - 74,051 1,337 1.81% 9 2,161,228: 2,092,784 68,444 3.27% LBD Rams Plaza(2) 204,062 -. 237,567 (33,505) -14.10% 1 Carrboro(7) 76,527 79,373' (2,846) -3.59% 2 Oakdale(10) 63,725 68,892 (5,167) -7.50% 3 Meadowmont(5) 16,310 13,922 2,388 17.15% 4 Mebane(4) 6,145: 1,282' 4,863 379.33% 5 Chapel Hill North(3) 3,548, 2,708' 840 31,02% 6 Southern Village(8) 2,988'. 3AS8' (170) -5.38% 7 373,305 '.406,902. (33,597) -8.26% TOTAL 2,534,533-' 2,499,686 34,847 1.39% Total Bottles So 08/01/24-08131/24 03/01/23-08/31/23 "Minis"(50 ml) 69,316- 66,197 2,119 3.20% Retail 81,996' 74,363` 3,633 4.64% 14 793 LBD __T _ 60,124. ,981) - .11% _ 165,105' 160,124 4,981 3.11% Year-to-Date Sales Ranking Retail Sal as rswm n"mhgo 07/0112406/30125 07/01/23-06/310/24 dIyLerence %Increase bZ sales Rams Plaza(2) 6851366 709,37E (24,005) -3.38% 1 Carrboro(7) 676,604' :680,505 (3,901) -0.57% 2 Oakdale(10) - 612,973 624,105. (11,132) -1.78% 3 Mebane(4) 564,687 5414,352 20,335 3.74% 4 Chapel Hill North(3) 497,187 495,161 2,026 0.41% 5 Meadowmont(5) 339,234 321,792 17,442 5.42% 6 Hillsborough(1) 320,370' 308,231: 12,139 3,94% 7 Eno/Durham (6) 231,210` 231,914 (709) -0.31% g Southern Village(8) 143,095. 139,109 3,986 2.87% 9 4,070,726 4,054,545. 16,181 0.40% LBD 07/01/24-06/30/25 07/01/23-06/30/2a Rams Plaza(2) 349,117' 427,458 (78,341) -18.33% 1 Carrboro(7) 154,135 150,788: 8,347 5.54% 2 Oakdale(10) , 120,732. 115,292 Meadowmont(5) ,275 23,238 (3,0377) 26 13.07% 4 Mebane(4) 1,%150- 1,933 11,217 580.29% 5 Chapel Hill North(3) - 5,685 5,296 389 7.35% 6 Southern Village(8) 5,604' 6,553' (949) -14.48% 7 679,698, 740,558 (60,860) -8.22% TOTAL '.4,750,424' 4,7951103; (44,679) -0,93% D i I ^o 0 p " ° O 10 W V T YNI A W N IN+ O m W V pMf {Yn N N M Y I+ 10 M V m UI A W N M d ? n N N W W V N W o v o 0 o m 3 F cm m o o °d d d o a o '° o o o F s T 3 a pl n n n d n 01 d z o m m o d v ,;o m e n m 3 3 0, F m x n n y o c 'o' ti n n m' 'm o 5, a o a°T m ° ° o d D o \ m ".n 3' ^ .°� w n D ° `+ 3 3 d ' n a r n N vl v. v.i. v. v _ c c c Day m e 4 o o n n D n - y n 3 0 ° ° d A g ro D o ° o 3 3 3 Y p o pl c > > n n > > 3 D D c a o n .� m m ° < 3 w �' na ,2 > .7 .2 D �. n' nn ' D ^ D ^ nDm �° Dno'n O o o ° D ° o o m D nnn n n n ^ wr., Dy n n °y ^ ^ Sn o n n n n n n m n In o n 0Vp �u b t0 O OFp+ N Y N W F+ A .p W p d �• N Im a ,� W W Y V V w VAi A V A tmo m N V A UWi O W In m w M VI A P. b i° F+ O P W N N UI O m �M 0" N N m O F+ m V W b m m m v rt a A b w b A A N O O V m W m w (n m W b A N N �a m b IU 0 N W m l0 A N m C W b O IO IA F+ W N F+ m V W N W O tOD W t�n VVi Fb+ O lW0 Om1 N b N A C G O W WN F+ F w N w A W 0 N O W h N V b W 10 W V N W b F+ m V CAAA W A A V W O w W V 0] F+ F+ V m O y O N VA m Fa O m w O V IA V N i0 F+ m Y yy�� W ya Y N V W In m Y W Ot A O O O V m O A N V V O O W W N V O V O m °t A V tp N m 1p V V 1+ W N N ffi Y 41 V N A A 40 F+ V W m V w W W {� p W W N m O tD N N W O Y W F+ N N N 8 ti N 0 ti y Y W (J �p`� W u' O UI W A N O W V V V lbM1 Of W Qf t° Y 40 N 1Y, N N T W N V N b w p O V!R N v M N N O `tn T N A b O�1 CO UI N A Vf OI A b Q d tpi pp O 3 F, o O F O F+ N W N UJ N tt,pn W a b b W V N N O O lm° N N A A A W O N IYO p w W UI W W In W W y O N w °IVI W N N W F+ O N ILi V A �p Ul m V m W b VI W Y O1 W W �' W W M 1+ LI W w m Nn N W N V O N tp m (n W O W Y N w N A m W m W G O b (n P A N A Ins.A A A m Y F+ O1 V W P V A V V O v 0 W M w w v Y N F+ Y A N W N N $ (An A m ll�N m mW lAl b A A b N A qN lb & i ,IAINi VO lVll ? lwn lwlt V P VWi N p0 G N @ o iu :. N ro o o RAi.6A 'w apo W 4 W O lmn A lNO N O O FW+ FW+ lWU p V 41:W W W W W In IA A In O W (Pn �pn N W W O W N A V N W D In N W N V O W W �P A ^Ifl VI m m N D O. y� O F+ N N W A A m V V Ib A yp A b W Y m LI A .p. m O N A LI W IjJ N j W N �IWn A A W O � b OWI W m °cV BIND N tO �.a O V O W W O A W N V V W N W V V N N A Ut W A N O'm �p }y V V o Y 05 w o 1.P W G� VNV S two N Y N lAn Mw O m Y b �° W N N N O u A to FA+ U� p N W � v �• n b p v N F+ m Y 1+ Q 4 V ,p W N OJ m O W b W 1w O N Iwll W W lO O N W N W N N D A b O m 1 W W Y m Y N Co m P m N O m N ✓+ `l` W O W N V �-+ O b V In m V W V N O tD N b W m A w A O G:m N O m w V W V Y O V w O W N V O Vl Y V O 1p In V V V W W 10:V W O A W w Y F+ W m W V O W l° A N w N'A m V Ip v W w W O UI w b 1p 1p Y N e i p O A P. m V tp0� V y Va P' tp p p V M A V A O w w V o F+ V A m A m w W ry m N A LQql'V 111 W W A In 1+ m iD V b IO i0 N O O �' o o vE a\° � �'. � e`C 2: o o\ dP � a`C-:dFe 2° �. 3F of d: o\ �° 0° ; 3: 3: 0 o d: ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: September 17,2024 Agenda Item # 6 Regular Session X Closed Session Presenter/Information Contact: Ron McCoy (Guest: Mason Barringer) Subject: Audited Financial Statements for Fiscal Year 2024 Attachment(s): 1. Attachment: Auditor's Communication Letter, dated September 10, 2024 2. Attachment: Statement of Revenues, Expenses and Changes in Net Assets (2024) 3. Attachment: Audit for Fiscal Year End 2024 (sent separately) Brief Summary/Explanations: The audit for the fiscal year ending 06/30/2024 was conducted by the auditing firm of Davenport, Marvin, Joyce, Price and Sprinkle (DMJPS) with Lorin Hartley as auditor and Mason Barringer as lead auditor. (Mr. Barringer had a pre-existing firm meeting and will be attending the board meeting virtually). Highlights: • Working capital increased 3.13% over the prior year(page 4). • Approximately 10.5% of profits (change in net position before distributions) were expended for law enforcement and 15.5% for alcohol education(page 4). • With assets exceeding liabilities by $13,905,187, net position increased by 3.30% ($442,879) (page 5). • While sales for the year($31,311,344)increased modestly,up$102,369 (0.3%) (page 6),they are still the highest in the Board's history. • Bottles sold in FY 2024 (1,996,350) decreased-24,538 (1.21%) (page 7). • Notes payable ($2,502,064) decreased -$152,615 (-5.7%) (page 8) • Change in net position ($442,879) was down significantly (-63.26%) from the previous year(page 12). • Inventory costs ($16,340,198) decreased -1.6% while operating expenses ($5,317,655) increased 8.13% (page 13). • The Board granted $176,630 to Law Enforcement: the minimum authorized was $40,882 (5%) (page 28). • The Board granted $261,000 to Alcohol Education: the minimum authorized was $57,235 (7%)(page 28). • In addition to the $805,000 distribution, $66,594 in bottle taxes was remitted to Orange County (page 29). • Minimum working capital (two weeks average sales) was calculated to be $923,156 while the maximum (three months average sales) was noted as $6,000,511; the Board's actual working capital was $4,367,476 (page 30). Page 1 of 7 pages ORANGE COUNTY ABC BOARD —AGENDA FORM Meeting Date: September 17, 2024 Agenda Item # Regular Session X Closed Session Presenter/Information Contact: Tony DuBois Subject: "Management Reports as of 9/12/2024" 1. Law Enforcement Reports Law enforcement reports will be available at the meeting. 2. Old Nick Williams Distillery Tour 25 employees are scheduled to go to Old Nick Williams in Winston Salem on Sept 18,19. The group will also be trying Rum barrels and voting on a favorite single barrel to be sold in the stores. 3. Board Member Compensation Current Board Member compensation was approved by the BOCC July 1, 2004.The NC General statute allows for the amount to be higher but the current was previously approved by the BOCC and therefore should be again brought to them for approval. A proposal could be sent to the BOCC at any time but should probably also involve a discussion. Staff can provide more details and context if it is desired to move forward to the BOCC. 4. Tequila Distillery Trip The GM will be travelling to Guadalajara Mexico the first week of October with the GM from Durham and reps from RNDC (plus security) for visits to Herradura, Partida and Corralejo. The purpose of the trip is to pick out single barrel tequilas at one or more of the distilleries and learn more about the tequila process and brands. The barrels should arrive spring 2025 in time for Cinco de mayo. 5. Property Discussion Specifics will be discussed in closed session with our realtor. Page 1 of 1 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: September 17,2024 Agenda Item # 6 Regular Session X Closed Session Payroll: • Covered payroll on the state retirement system (full-time only; $2,352,330) increased $240,719 (11.40%) (page 37). • The Board's contributions to the state retirement system ($301,637) were 12.82% of payroll expenses, up from$254,559 (18.49%) in 2023 (page 37). • The Board's contributions for retirees' other-post-employment-benefits (OPEB) were $176,627, up $162,149 (8.93%)from the previous year(page 38). Stores/Warehouse/Office: • Ram's Plaza(Store 002) produced the most profit for the year($1,068,514) while Southern Village (Store 008)was the least profitable (-$47,815) (pages 40-41). • Ram's Plaza was also the most expensive store to operate ($829,322) while Durham/Eno (Store 006) was the least expensive($269,816) (pages 42-43). • Warehouse costs were $446,750 (page 44) while administrative/overhead costs were $1,001,053 (page 45). Budget: • As sales softened in the last two weeks of June, projected sales were less than projected(-94,861). With fewer sales, however, sales-related costs were less, leaving a net budget variance in gross profit of-$28,325. With a balance of$19,407 in budgeted expenses,revenues over/under expenses were -$8,918 (pages 50-51). Action Requested: 1. Review and discuss as needed. 2. Motion to approve the audited financial statements as prepared. Financial Impact: See Above Staff Recommendations/Comments: See Above. Page 2 of 7 pages i i ORANGE COUNTY ABC BOARD i Proposed Agenda for Open Session Tuesday, October 22"11 2024, 10:00am Judson Williamson, Board Chair Tony DuBois,General Manager i Melvin Green III,Vice Chair Angela Willoughby,Assistant GM Mike Zito, Member Ron McCoy, Finance Officer Elizabeth Carter,Member Julie Mebane,Board Secretary Jennifer Sykes,Member Taylor Jackson, Human Resources Anna Richards,BOCC Liaison 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 lhinor,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 orally condition or fact that might creole the appearance of a conflict of interest with respect to any matters oil today's agenda? -2. Discuss proposed agenda, revise as needed and adopt the agenda. 3. Minutes of Open meeting Septemberl7th, 2024 4. Closed Session for Property Discussion 5. Consent Agenda; September 2024 Financial Reports; i. Comparative Statement of Net Assets ii, Comparative Revenue and Expenses for September iii. Actual-to-Budget Comparison for September 2024 iv. September 2024 aiad Year-to-Date Retail sales r V. Statewide sales report i i i I G. Management Updates 7. Proposed Policy Change(OPBB) 8. Board Comients I 9. Motion to Adjourn !I I i i I s i i 1 � � I ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday, September 17t" 2024 10:00 a.m. Location: 601 Valley Forge Road Hillsborough,NC 27278 Scheduled attendees: Judson Williamson,Board Chair Jenn Sykes,Member Tony DuBois, General Manager Mike Zito, Member Melvin Green III, Vice Chair Julie Mebane,Board Secretary Angela Willoughby, Asst. GM Taylor Jackson,human Resources Anna Richards, BOCC Liaison Mason Barringer, CPA (DMJPS)-VIA ZOOM Ron McCoy,Finance Officer Lorin Hartley, CPA(DMJPS)-VIA ZOOM Elizabeth Canter,Member Mark O'Neal, Realtor(Pickett Sprouse) Emily Collins, Realtor(Pickett Sprouse) Call to order: at 10:00 am, a quorum was present and Mr. Williamson, Board 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 Conflict-of-Interest Statement. The question was asked: does anyone have a conflict of interest with respect to any matters on the agenda?Add present said nay, Approval of the Open Meeting Agenda: Two closed sessions were added to the agenda for a Property discussion and a personnel matter.Ms. Sykes made a motion to approve the agenda, Mr. Green seconded the motion and the vote carried. Minutes of the open session August 20,2024 were presented. Ms. Sykes made a motion to approve the open session minutes as presented, Mr. Green seconded the motion and the vote carried. Consent Agenda: August 2024 • Comparative Statement of Not Assets • Comparative Revenue and Expenses for August 2024 • Budget to Actual,August 2024 • August 2024 and Year-to-Date Retail sales • Statewide sales report: Discussion was held. Mr. Zito made a motion to approve the August Consent Agenda; Mr. Green seconded the motion and the vote carried. Mr. Green made a motion to go into a Closed Session (10:10am)for a property discussion, Ms. Sykes seconded the motion and the vote carried. A Closed Session was held. • Property Discussion: A closed session was held for a property discussion. Ms, Sylces made a motion to go back into Open Session at 10:58am,Mr. Green seconded the motion. and the vote carried. Audit Report: Lorin Hartley, CPA (DMJPS) and Mason Barringer, CPA (DMJPS) gave a full audit report to the board and all questions were answered. Discussion was held. Mr. Zito made a motion to approve the Audit Report, Ms. Carter seconded the motion and the vote carried. Management Updates: Law Faforeement; This report is required by the NCABC.Mr. DuBois will send the reports out when he receives them all. • Old flick Williams Distillery Tour: 26 employees are scheduled to go to Old Nick Williams distillery in Winston Salem on September 181" and 191h. The group will be trying ruin barrels and voting on a favorite single barrel to be sold in our stores. • Board Member Compensation: Current Board Member compensation was approved by the BOCC on July 1,2004, The NC General statute allows for the amount to be higher,but the current stipend was previously approved by BOCC and therefore should be again brought to them for approval.A proposal could be sent to the BOCC at any time but should probably involve a discussion. Staff can provide more details and context if it is desired to move forward to the BOCC • Tequila Distillery Trip: The GM will be travelling to Guadalajara Mexico the first week in October with the general manager from Durham County ABC and reps from RNDC(plus security) for visits to Herradura, Partida and Corralejo. The purpose of this trip is to pick out single barrel tequilas at one or more of the distilleries and learn more about the tequila process and brands. The barrels should arrive spring 2025 in time for Cinco de Mayo. Mr. Green made a motion to go into a Closed Session (11:44 am)for a personnel issue, Mr. Zito seconded the motion and the vote carried. A Closed Session was held. Mr. Green made a motion to go back into Open Session at 12:D2 pin, Mr. Zito seconded the motion and the vote carried. Board Comments: Ms. Carter thanked everyone for their leadership and commitment to the Orange County ABC Board. Mr. Williamson thanked Mr. McCoy for a great job with our audit process. At 1.2.07 pm Mr. Zito made a notion to adjourn, Mr. Green seconded the motion and the vote carried. Meeting adjourned Chairs Signature and Date and Secretary's Signature and Date i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date. October 22, 2024 Agenda Item # Jf- Regular Session x Closed Session IPresenter/Information Contact: Tony DuBois Subject: "Management Reports as of 10/17/2024" j i 1. Law Enforcement Reports Law enforcement reports are attached. 2. Old Nick Williams Distillery Tour j 25 employees went to Old Nick Williams Distillery in Winston Salem on Sept 18,19. The group picked some Rum Barrels, and they are in stores now. 3. Board Member Compensation A proposal has been sent to the BOCC for consideration. The agenda item is tentatively scheduled for 11/7 depending on a meeting on October 28, 4• Tequila Distillery Trip The GM travelled to Guadalajara Mexico the first week of October with the GM from Durham and reps from RNDC (plus security/drivers) for visits to Merradura, Partida and Corralejo. Details will be shared in the meeting. 6. Property Update Updates (if any) will be provided. Page I of I pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: October 22, 2024 Agenda Item# 5 Regular Session X Presenter/Information Contact: Ron McCoy Subject: SEPTEMBER 2024 Monthly Financial Reports Attachment(s): 1. Attachment"A" Comparative Statement of Net Position for September 2024. 2. Attachment `B" Comparative Statement of Revenues, Expenses and Changes in Net Position for September 2024 and 2023. 3. Attachment"C"Actual to Budget Comparison FY 2025 4. Attachment"D" Comparative Statement of Monthly/Year-to-Date Retail Sales by Store 5. Attachment"E"NC Statewide Report of Spirituous Liquor Sales Brief Summary/Explanations: 1. Comparative Statement of Net Position (Attachment "A"): Total cash held by the Board in September ($3,612,552) was down -$47,477 (4.30%). Total current assets ($7,567,937) increased $249,949 over the previous year, due primarily to an increase in inventory($5,141,150, up $157,141, 3.15%). Payables owed by the Board ($1,597,950) increased $109,768 (7.38%), with trade accounts payable up $116,562 (8.51%). Taxes and payroll liabilities owed($852,185) decreased$-72,756 (-7.87%), due primarily to a decline in taxes related to decreased sales. Year-to-date income (-$59,397) declined-$284,537 (-126.38%). 2. Comparative Revenue,Expenses and Changes in Net Position 2024 to 2023 (Attachment"B"): Calendarization had a tangible effect on sales in September. By comparison, September 2023 had 26 sales days including five complete (Fri-Sat) weekends while September 2024 had 25 sales days and four weekends. Total sales for the month ($2,297,235) decreased -$303,453 (-11.671/0). Gross profit($597,668) was down -$92,254 (-13.37%). With one less workday, total payroll expenses ($312,600) were down -$74,094 (49.16%). Operating expenses ($132,804) were also down (-$13,881, -9.46%). However, the decline in gross profit combined with increases in grants (+$3,114), profit distributions to the county (+$3,333) and depreciation (+$5,042) resulted in profit for the month ($1,779), a decrease of-$16,206 (-90.11%) from the previous year. Page 1 of 7 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: October 22, 2024 Agenda Item# 5 Regular Session X 3. Actual to Budget Comparison FY 2025 (Attachment"C"): Sales through the first quarter were approximately 2.86% above the conservative estimate in the FY 2025 budget. With the onset of the holiday season, second-quarter sales are expected to increase 28.5%-30% above those of the first quarter. Payroll expenses were trending approximately-2.43%below those anticipated. Total operating expenses were-1.48%below those expected. Total capital expenses ($38,911)were well below budgeted funds ($155,400) although the delivery of the new warehouse remained pending, due in the second quarter. 4. Attachment "D" Comparative Statement of Monthly/Year-to-Date Retail Sales by Store (Attachment"D"): Monthly retail sales were down for all stores, with Oakdale (10) experiencing the largest monetary decline(-$51,323)and Eno(6)undergoing the largest percentage decline(-17.90%). Ram's Plaza (2) had the largest decline in commercial/LBD sales, down -$79,977 (-27.50%). Carrboro (7) had the greatest increase in LBD sales (+$6,529), followed by Mebane (4) (+$5,948), up$4,934. Total bottles sold for the month (153,192) decreased by 17,040 (-10.01%). Retail store sales for the year($5,980,505) declined -$200,749 (-3.25%) with Oakdale (10) experiencing the largest decline (-$62,453), followed by Ram's Plaza(2) (-$55,783). Only Meadowmont (5) (+$5,353) and Hillsborough (1) (+$2,915)were up for the year-to-date. The total decline in total LBD sales (-$144,108, -11.90%) was due primarily to the decline in LBD sales at Ram's Plaza(2), down -$160,414 (-22.27%). Year-to-date LBD sales at Carrboro (7)increased$16,974, followed by Mebane (4), up $16,151. 5. NC Statewide Report of Spirituous Liquor Sales (Attachment"E"): The effect of the calendar was evident in liquor sales across the state. Of 173 ABC boards in the state, 26 boards had sales greater than$1 million, down from 30 boards in August. Orange County ABC moved to I Ph place from 17thplace, despite a total sales decrease of-11.56%. Total liquor sales for the state ($137,214,841)were down-10.75%. Total liquor sales for the top 26 boards ($97,213,292, 70.85% of all statewide sales)were down an average of-10.75%. As usual, Mecklenburg County ABC topped all sales with $20,356,159 (-9.81%), followed by Wake County ABC with $16,088,450 (40.32%). Regionally, Greensboro ABC had sales of $6,010,984 (-8.74%) and Durham County ABC had sales of$4,525,595 (-9.91%). Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments: None Page 2 of 7 pages i i IOrange County Alcoholic Beverage Control Board - Comparative Statement of Net Position As of September 2024 Intl 2023 I Attachment sl" Assets Current Assets 2024 2023 Variance Cash-Trulst Cash-Roxboro savings(closed) 493,735. 826,060 (132,325) Cash-5/3 Bank 0 391,837' (391,837) Cash-First Horizon 11160,395 0'. 1.160,395 Cash-Store Change Reserves 1,940.422 2,624,132, (683,710) Total Cash&Cash EquNalents 18,000 �000, Accounts Receivable 3,612,552 ___3'669 (47477) -1.30% Prepaid Expenses 3,476 1,355. 21121 Distributions(prepaid) 210,491 167,833, 42,658 Security Deposits 0. 0' Inventory 20,736 20,736'.. - Inventory(bags) 5.141,150 4,984,009' 157,141 Lease Asset 70,256 31227�' 3.15% 2,112,628 2,112,828! 48,029 Total Current Assets 7,567,937' 7,317988, 249,949 3.42 11,180,489 1os7e,olr zoz,47z ' Properly$Equipment Land,Buildings&Improvements Vehicles$Equipment 73,182,921 13131,027' 51,894 Total Property&Equipment 2,468,018' 2,179.632'. 288,386 Leas:Accumulated Depreciation 15,650,939 15,310,6591 340,2110 Accumulated Lease Amortization (4,671,384): (4;178,391)I (492,993) (745211) (540 (235521) Net Property$Equipment --�--0969� 10,234,344 10,622,578i 368,234 Other Assets(Penalon) Deferred Outflow Asset(OPEB) Pension Deferrals/Net Pension Asset (128,069) (185678) 56,709 Deferred Outflows of Resources 724.227 677:608.:' 46.619 301,637 254 559 896,895: - 746, 89 - 47 078 150,406 Total Assets _ 22,317728 22;347,884'' (35,356) Liabilities and Equity Current Liabilities 2024 Accounts,Payable 2023 Trade Other 1,486,470 1,369,908' 116,662 ----111480, . 118,274' 8.57% _1697950 1488,182' (6794) Excise Taxes OIheNSalea Taxes 591.344 601,698' (70,255) -11.68% Payroll Liabilities 138,807 154,835: (16,028) -10.35% Payroll Accmals 124,249 119.367 4,882 Accrued Interest(lease) 54,747 46,6491 9,098 3,038 3,49T' 852.185 `-g24 y41, (453) Other Current Liabilities (72756) -7.87% Net Liability(OPEB) - NetPensionDeferral 681,271 445718i (111871) Deferred Inflows of Resources(Penalon) 1,68,4371 1,413,742. 267,529 Lease Liability(current portion) 18,437 19,721 (1,284) 233,039 - 231,241 2,267,194 2,398 2,719,422 1fi6,772 Long Term Liabilities Note Payable(Flint Horizon) Long Term Debt AdJuslmentlautlllor 2,306299 2;462,955''. (166,858) Lang Term Debt Adjustment(lease) 0 01 Lease Liability(long term portion) 166,854 164,002'. 2862 1285 467 _1,519134 (233 677) 3748610 4136091'- f337487) Distributions Payable to Law Enforcement Payable to Education 0 0 Payable to County 0 0'. - TotalCurmnNLTLiabgities 0 0 0 Equity Balance Beginning of the year Add Income(Loss)Year-to-Dale 13,905,188 73,462,308. 44207B Balance End of the Period 5%397 225,140: 284,537 -126.38% 13,645,789 t�gg7_443. 168,341 Total Liabilities&Equity 22311728 22,347.084'' 35,368 3 Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes In Net Position For the month of SEPTEMBER,2024 and 2023 Attachment"B" SEPTEMBER SEPTEMBER $ % Sales 2024 2023 Variance Variance Retall-Liquor Sales 1,909,779 2,126,709 (216,930) -10.20% Wine/Mixers Sales 52 3,326 (3,274) -98.44% CommerclaVLBD/Mlxed Beverage-Liquor Sales 387,404 470,653 83,249 -17.69% Total Sales 2,297,235 2,600,688 (303,453) -11.67% Taxes Based on Gross Sales 636,388 607,254 (70,866) -11.67% Net Sales 1,760,847 1.993,434 232,687 -11.67% Cost of Sales(Inc.breakageladists.) 1,163,179 1,303,512. 140,333 -10.77% Gross Profit 597.668 689,922 92,254 -13,37% Payroll&Related Expenses Salaries&Wages 202,868 277,946 (76,078) -27.01% Payroll Taxes 15,154 21,020 (5,866) -27.91% Emp Retirement 24,774 31,828 (7,054) -22.16% Health Insurancege,216 33,230 12,986 39.08% Retiree Health Ins 14,719 13,513 1,206 8.92% Human Resources 229 847 (618) -72.96% NO 401k 7,917 7,468 449 6.01% Processing fees 723 842 119 -14.13% Total Payroll&Related 312,600 386,694 74,094 -19.16% Operating Expenses Board Members/MeetinglTraveffralning 425 1,011 (586) -57.96% Rent 4,300 4,300 - 0.00% Lease Amortization 19,627 19,627 0 0.00% Repairs&Malnt. (Bldgs) 951 3,789 (2,837) -74.89% Repairs&Maint.(Equip.) 475 3,158. (2,683) -84,96% Utilities,Telephone and Internet 10,143 13,031 (2,888) -22.16% Insurance-Business 8,472 7,044 1,428 20.27% Store Expenses,Supplies and Bags 15,814 18,635 (2,721) -14.68% Travel/Mlleage Reimbursement - 735 (735) -100.00% Office/Warehouse Supplies&Expenses 2,264 2,635 (381) -14.46% Ext,Maintenance Services 2,141 2,122: 19 0.90% Contract/Servlce Agreements 9,755 9,108 647 7.10% Postage 400 455. (55) -12.09% Professional Services 1,835 2,000 (165) -8.25% Dues/Licenses/Fees 414 216 198 91.67% Credit Card ProcessinglBank fees 41,666 44,990 (3,334) -7.41% Training/Educatlon/Meeting 1,312 4,104 (2,792) -68.03% Burglar Alarm&Security 615 576 40 6.96% Vehicle Expense 3,671 ' 363 3,308 911.29% Uniforms - 0.00% Interest(Debt Service) 5,282 5,109 173 3.39% Interest(Leases) 3,038 3,490 (452) -12.95% Cash overlshort 208 270 (62) -22.96% Contingencies/Mist. 16 19 3 -15.79% Total Operating Expenses 132,8041 146,685: 13,881 -9.46% Total PayrolllOperating Expenses 445,404 533,379 87,975 -16.49% Income from Operations 152,264 156,543. (4,279) -2.73% Other Income Investment income 413 (413) -100.00% Miscellaneous 25 25 0.00% Total Other Income 438 438 -100.00% Net Income Before Distributions 162,264 166,981 (4,717) -3.00% Statutory Distributions: Law Enforcement(5%) 15,333 14,719 614 4.17% Alcohol Rehabilitation&Education(7%) 24,250 21,750 2,500 11.49% Total Statutory Distributions 39,583 36,469 3,114 8.54% Net Income Before Profit Distribution 112,681 120,612 7,831 -6.50% Profit Distribution: Orange County-General Fund 70,000 66667 3,333 5.00% Net Income(Loss)before depreciation 42,681 53,845 (11,164) -20.73% deptacletlon(non-budget item) 40,902 36,860 6,042 14.06% 1,779 17,985 (16,206) -90.11% (profit percentage) 0.05% 0.69% year to Date Sales Comparison (current) (current) Sales FV 2025 FY2024 Chan e Retail Liquor 5,980,605 6,181,254 (200,749) -3.25% Wine Sales 331 9,009' (8,678) -96.33% LBD Sales 1,067,103 1,211,211 144,108 -11.90% Total Sales 7,047,939 7,401,474 363,536 -4.78% Net Income(YTD) 59,387 225,140 284,537 -126.38% 4 Orange County ABC Board Actual to Budget Comparison FY 2025 For the)!scat year ending 0613012025 Attachment"C" SEPTEMBER YTD 2025 Balance % Sales 2024 Budget Rehashing Remaining Liquor Sales 1,909,779 5,980,504 26,819,820 20,839,316 77.70% Wine/Mixer 52 332 34,000 33,668 99.02% LBD 387,404 1,067,103 4,979,185 3,912,082 78.57% Grasseles 2;297,235 7,047,939 31,833,W5 24,785,056 77.86% Taxes based on gross sales 636,388 1,637,868 7,401,175 5,763,307 77.87% Net Sales 1,760,847 5,410,071 24.431,830 19,021,759 77.86% Coslof Sales 0mI,d1,F.to,yedlmbnenud 1,163,179 3,620,326 16,457,665 12,837,339 78.00% Gross Profit 597,668 1,789,745 7,974,165 6,184,420 77.66% Payroll and Related Expenses I I benchmark Salaries and Wages 202,868 640,421 2,942,930 2,302,509 7824% 75.00% Payroll Taxes 15,154 33,534 225,135 171,6.1 78.221 Retirement 24,774 87,195 345,795 258,600 7478% Group Health Insurance 46.216 138,013 578,750 440,737 76.15% Retiree's Group Insurance 14,719 44,157 172,000 127,843 74.33% Human Resources 220 1,925 25,000 23,075 92.30% 401k 7,917 18,719 70,630 51,911 73.60% Processing fees 723 2,370 91975 J,605 76.24% Total payro4 related expenses 312,600 986,334 4,370,215 3,383,881 77A3% Operating Expenses Board Membera/MeetlnelfraveLTmining 425 1,778 8,000 6,222 77.78% Rent 4,300 12,900 65,000 52,100 80.16% Lease Amortlzatlon 19,627 58,881 245,000 186,119 76.97% Repairs&Maintenance-McIgs 951 10,499 42,825 32,326 75A8% Repairs&Maintenance-Equip. 475 3,139 24,500 21,361 87.19% Utilities,Telephone,Internet 10,143 32,770 124,020 91,250 73.58% Business Insurance 8,472 25,416 103,695 78,279 75.49% Store Supplies,Bags and Expenses 15,814 51,211 195,000 143,789 73.74% Employee Travel - 90 2,000 1,910 95.50% Office Supplies&Expenses 2,254 5,821 28,500 22,679 79.58% Maintenance Servlces 2,141 6,597 32,000 25,403 79.38% Service Agreements(Data/HVAC) 9,765 29,397 115,00 85,603 74A4% Postage 400 952 4,200 3,248 77.33% Professional Fees(offce)(audit and legal) 1.835 6,155 30,000 23,845 79.48% Dues&Subscriptions 414 1,242 4,000 2,758 68.96% Credit Card Processing 41,656 123,074 578,695 455,621 78.73% Training and Education 1,312 '5,243 15,00 9,757 65.05% Burglar Alarm and Security 615 1,845 7,500 5,655 75.40% Vehicle Expense 3,671 4,910 20,000 15,090 75.46% Uniforms 5,302 21BW (2,502) 49.36% Debt Service(Interest expense) 5,282 15,096 59,175 44,079 74.49% Interest(Leases) 3,038 9,229 41,450 32,221 7773% Cash aver/short 208 (74) 500 574 114.60% CmAlwendes/Misc. 16 44 500 456 91.20% Total operating expenses 132,804 411,517 1,749,360 1,337,843 TSA8% Total OperatinglPayrall Expenses 445,404 '1,397,851 6,,119,676 4,721,725 77.16% Income from Operations 152,264 391,894 1.854,500 1,462,696 78.87% Otherinoome Into rasl income 0 2,500 2,500 100.00% Miscellaneous 0 600 Soo 100.00% Total Other Income 0 3,000 3,000 100.00% Not Income Before Profit Distributlons: 152,264 391,894 1,857,690 1,465,696 78.90% Statutory Distributions Law Enforcement 15,333 46,000 184,000 138,000 75.00% Alcohol Rehab&Ed 24,250 72,750 291.000 218,250 75.00% Total Statutory Distributions 39,583 118,750 475,000 356,250 75.00% Net Income Before Profit Distribution 112,681 273,144 1,382,590 1,109,446 80.24% Profit Distribution Orange County-Gan fund 70,000 210.000 84g000 630,00 75.00% Working Capital RetelnediChenge In Net Poell 42601 63,144 542,590 479,446 88.36% Pope[kflon(nan4WgelWNem) 40902 122641 436000 1,779 (59.397) 107,690 Capital Outlay Month YTEI Budget Budgetremx4dex Warehouse delivery truck 0 0 130,400 130,400 0.00% Security Camera upgrades 0 _ 0 25;000 25,000 100.00% Display Options(003) 0 5,690 0 (5,690) -100.00% Dahom(ecannar/002) 2,090 2,090 0 (2,090) -100.00% -- Capital Recelpts Appropriated fund balance (14,810) (48,691) (312,266) (265,564) 85.05% Debt Service horbeloall First Fatima(Mebane) 12,720 38,911 166,655 117,944 75.18% 0 5 Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail Sales by Store For the month of SEPTEMBER 2024 and 2023 Attachment"D" /IonthIV Liquor Sales YTD Sales Ranking Retail Sales(store number) 09/01/z4-09/30/24 09/01/23-09/30/23 difference %increase by sales Hillsborough(1) 148,032 157,254 (9,222) -5.86% 7 Rams Plaza(2) 344,885 376,663 (31,778) -8.44% 1 Chapel Hill North(3) 234,658 259,746 (25,088) -9.66% 5 Mebane(4) 245,264 268,711 (23,447) -8.73% 4 Meadowmont(5) 161,382 173,471 (12,089) -6.97% 6 Eno/Durham(6) 102,162 124,437 (22,275) -17.90% 8 Carrboro(7) 335,440 371,268 (35,828) -9.65% 2 Southern Village(8) 66,030 71,910 (5,880) -8.18% 9 Oakdale(10) 271,926 323,249 (51,323) -15.88% 3 1,909,779 2,126,709 (216,930) -10.20% LBD Rams Plaza(2) 210,819 290,796 (79,977) -27.50% 1 Chapel Hill North(3) 8,082 8,896 (814) -9.15% 5 Mebane(4) 5,948 1,014 4,934 486.59% 6 Meadowmont(5) 14,752 14,298 454 3.18% 4 Carrboro(7) 82,500 75,971 6,529 8.59% 2 Southern Village(8) 3,225 3,078 147 4.78% 7 Oakdale(10) 62,078 76,600 (14,522) -18.96% 3 387,404 470,653 (83,249) -17.69% TOTAL 2,297,183 2,597,362 (300,179) -11.56% Total Bottles Sold 09/01/24-09/30/24 09/01/23-09/30/23 "Minis"(50 ml) 65,393 80,039 (14,646) -18.30% Retail 71,996 71,841 155 0.22% LBD 15,803 18,352 (2,549) -13.89% 153,192 170,232 (17,040) -10.01% Year-to-Date Sales Ranking Retail Sales Istore number) 07/01/24-09/30/24 07/01/23-09/30/23 difference %increase by sales Hillsborough(1) 468,401 455,486 2,915 0.63% 7 Rams Plaza (2) 1,030,251 1,086,034 (55,783) -5.14% 1 Chapel Hill North(3) 731,845 754,907 (23,062) -3.05% 5 Mebane(4) 809,952 813,064 (3,112) -0.38% 4 Meadowmont(5) 500,615 495,262 5,353 1.08% 6 Eno/Durham(6) 333,372 356,356 (22,984) -6.45% 8 Carrboro(7) 1,012,045 1,051,774 (39,729) -3.78% 2 Southern Village(8) 209,125 211,019 (1,894) -0.90% 9 Oakdale(10) 884,899 947,352 (62,453) -6.59% 3 5,980,505 6,181,254 (200,749) -3.25% LBD 07/01/24.09/30/24 07/01/23-09130/23 Rams Plaza(2) 559,937 720,351 (160,414) -22.27% 1 Chapel Hill North(3) 13,768 14,192 (424) -2.99% 6 Mebane(4) 19,098 2,947 16,151 548.05% 5 Meadowmont(5) 41,027 37,535 3,492 9.30% 4 Carrboro(7) 241,635 224,661 16,974 7.56% 2 Southern Village(8) 8,828 9,631 (803) -8.34% 7 Oakdale(10) 182,810 201,894 (19,084) -9.45% 3 1,067,103 1,211,211 (144,108) -11.90% TOTAL 7,047,608 7,392,465 (344,857) -4.66% D M� rLoo 0 0 ce � Lp3eo rNI Ln0o o N00e T cnL o asp V) 00 N d iD 06 ri r-I m �' LO t0 Cl) N N Ln Q M N N o0 d• Q T Ln d 00 � Ln 0. rr) h h m Q) N LD M Ln fV LO m M d OQ LD O M h d ri al Ln ri L1 h Ll Q N Ol o m N 00 m 00 ri n Ln .4 m 1- n d ri m h m N u) 00 N m co h O O 00 0] V ri ri N ri rl ri ri ri N .--1 ri H r-I W v C 1 ti m h co m 00 Ln d Ln h d ri C] h m LD ri fV d r-I to L) .--I d m to D0 W D) n 7 N d to h N It a1 M ❑) ri h m W O 00 h Lrl lD m N O M m m ri N N h m d Lo a1 rn m N ei Ln Ln Ln Ln M a) M rn a tD N 00 00 M .i p o rA m L) N Lr�r, al LD r` V L+"I' 00 m G re�m L0 Lry LO to N rn to L0 N ri co Lni Q M L9 nl Vl h N tO m .-i N ri M 9 m 00 h LD L 00 an d �--I Ol N 00 M ri 00 U).� 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Reporting Month/Year: Oct-24 QUAM V% S',` Regulatory Activity and Training Violations Reports Submitted to ABC Commission 3 CH Total Number of Offenses Contained in Reports Sell to Underage Campaign Checks Permittee Inspections Compliance Checks 1 CH 5 CB Seller/Server Training 2 CH Alcohol Education ABC Law Violations At Permitted Away From Permitted Establishment Establishment Sell/Give to Underage 3 CH Attempt to Purchase/ Purchase by Underage 4 CB Underage Possession 4 CB 3 CH Unauthorized Possession Sell/Give to Intoxicated All Other Alcohol Related Charges 2 CH 7 CH 2 CB Total: Controlled Substance Violations At Permitted Away From Permitted Establishment Establishment Felony Drug Related Charges 3 OC Misdemeanor Drug Related Chargesl 12 OC Total Other Offenses At Permitted Away From Permitted Establishment Establishment Driving While Impaired g OC All Other Criminal Charges Total: d TOTAL CRIMINAL CHARGES:= i Agencies Assisted Assistance Provided to Other Agencies Remarks Chapel Hill: 2 BARS trainings with 35 participants. 1 compliance check and 3 sold to underage buyer[Silverspot, Harrris Teeter,Tarheel Station. 2 ALERT operations with 12 vioiations. Orange County Stationary Patrols at store closing. DWI enforcement. Carrboro 5 Plain Clothes Operations at Harris Teeter and Key Food Mart. 4 Fake ID's siezed from UNC students. Reporting Officer J Title: 4 Agencies Reporting Report Date: 1-Oct-24 ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: October 22, 2024 Agenda Item# 7 Regular Session X Closed Session Presenter/Information Contact: Ron McCoy/Taylor Jackson/Angela Willoughby Subject: Proposed Revision to Other Post Employment Benefits (OPEB)Policy Attachment(s): 1. Attachment REVISED "OPEB"Policy Brief Summary/Explanations: Historically, the Board has provided full medical insurance coverage for full-time retirees at least 55 years old with more than 20 years of service. At age 65, full medical benefits for retirees are replaced by a Blue Cross Blue Shield"medigap"supplement. In 2008, the Board implemented a sliding scale of insurance premium reimbursements for those employees hired after March 18, 2008. As no end date to the policy was established, the policy has remained open-ended and potentially applicable for all active full-time employees. Due to GASB regulations, the potential financial liability for these obligations must be calculated by actuaries annually. These future financial commitments affect the Board in the present as the actuaries calculate the necessary funds to be set aside each year to meet the potential obligation. Annual OPEB Obligation per Actuary: 2025 $176,627 2024 $162,149 2023 $138,149 2022 $131,549 2021 $113,149 The Orange County ABC Board is one of a few government units to offer medical coverage for employees after retirement. Government agencies who still carry this benefit have established definitive ending dates for their programs. Orange and Durham counties ended the benefit on July 1, 2008. Wake County and the NC State system ended the benefit on January 1, 2021. By revising the present scale of medical reimbursements and establishing a definitive end- date for the policy, the revised OPEB policy will continue to provide medical insurance for current and qualifying retirees and to offer reimbursements for medical insurance premiums for qualifying employees in the future, Action Requested: 1. Review and discuss as needed. 2. Vote approval of revised policy. Financial Impact: See Above Staff Recommendations/Comments: None Page 1 of 3 pages ORANGE COUNTY ABC BOARD Proposed Agenda for Open Session Tuesday, October 22"d 2024, 10:00am Judson Williamson,Board Chair Tony DuBois, General Manager Melvin Green III,Vice Chair Angela Willoughby, Assistant GM Mike Zito, Member Ron McCoy, Finance Officer Elizabeth Carter, Member Julie Mebane, Board Secretary Jennifer Sykes, Member Taylor Jackson, Human Resources Anna Richards, BOCC Liaison 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 Septemberl7th, 2024 4. Closed Session for Property Discussion 5. Consent Agenda: September 2024 Financial Reports: i. Comparative Statement of Net Assets ii. Comparative Revenue and Expenses for September iii. Actual-to-Budget Comparison for September 2024 iv. September 2024 and Year-to-Date Retail sales V. Statewide sales report 6. Management Updates 7. Proposed Policy Change (OPEB) 8. Board Comments 9. Motion to Adjourn ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday, September 17`h, 2024 10:00 a.m. Location: 601 Valley Forge Road Hillsborough,NC 27278 Scheduled attendees: Judson Williamson, Board Chair Jenn Sykes, Member Tony DuBois, General Manager Mike Zito, Member Melvin Green III, Vice Chair Julie Mebane, Board Secretary Angela Willoughby, Asst. GM Taylor Jackson, Human Resources Anna Richards, BOCC Liaison Mason Barringer, CPA (DMJPS)-VIA ZOOM Ron McCoy, Finance Officer Lorin Hartley, CPA (DMJPS)- VIA ZOOM Elizabeth Carter, Member Mark O'Neal, Realtor (Pickett Sprouse) Emily Collins,Realtor (Pickett Sprouse) Call to order: at 10:00 am, a quorum was present and Mr. Williamson, Board 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 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: Two closed sessions were added to the agenda for a property discussion and a personnel matter. Ms. Sykes made a motion to approve the agenda, Mr. Green seconded the motion and the vote carried. Minutes of the open session August 20, 2024 were presented. Ms. Sykes made a motion to approve the open session minutes as presented, Mr. Green seconded the motion and the vote carried. Consent Agenda: August 2024 • Comparative Statement of Net Assets • Comparative Revenue and Expenses for August 2024 • Budget to Actual, August 2024 • August 2024 and Year-to-Date Retail sales • Statewide sales report Discussion was held. Mr. Zito made a motion to approve the August Consent Agenda; Mr. Green seconded the motion and the vote carried. Mr. Green made a motion to go into a Closed Session (10.•10am)for a property discussion, Ms. Sykes seconded the motion and the vote carried. A Closed Session was held. • Property Discussion: A closed session was held for a property discussion. Ms. Sykes made a motion to go back into Open Session at 10:58am, Mr. Green seconded the motion and the vote carried. Audit Report: Lorin Hartley, CPA (DMJPS) and Mason Barringer, CPA (DMJPS) gave a full audit report to the board and all questions were answered. Discussion was held. Mr. Zito made a motion to approve the Audit Report, Ms. Carter seconded the motion and the vote carried. Management Updates: • Law Enforcement: This report is required by the NCABC. Mr. DuBois will send the reports out when he receives them all. • Old Nick Williams Distillery Tour: 26 employees are scheduled to go to Old Nick Williams distillery in Winston Salem on September 18th and 19'h. The group will be trying rum barrels and voting on a favorite single barrel to be sold in our stores. • Board Member Compensation: Current Board Member compensation was approved by the BOCC on July 1, 2004. The NC General statute allows for the amount to be higher, but the current stipend was previously approved by BOCC and therefore should be again brought to them for approval. A proposal could be sent to the BOCC at any time but should probably involve a discussion. Staff can provide more details and context if it is desired to move forward to the BOCC • Tequila Distillery Trip: The GM will be travelling to Guadalajara Mexico the first week in October with the general manager from Durham County ABC and reps from RNDC(plus security) for visits to Herradura, Partida and Corralejo. The purpose of this trip is to pick out single barrel tequilas at one or more of the distilleries and learn more about the tequila process and brands. The barrels should arrive spring 2025 in time for Cinco de Mayo. Mr. Green made a motion to go into a Closed Session (11:44 am)for a personnel issue, Mr. Zito seconded the motion and the vote carried. A Closed Session was held. Mr. Green made a motion to go back into Open Session at 12:02 pm, Mr. Zito seconded the motion and the vote carried. Board Comments: Ms. Carter thanked everyone for their leadership and commitment to the Orange Comity ABC Board. Mr. Williamson thanked Mr. McCoy for a great job with our audit process. At 12:07 pm Mr. Zito made a motion to adjourn, Mr. 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: October 22, 2024 Agenda Item # Regular Session X Closed Session Presenter/Information Contact: Tony DuBois Subject: "Management Reports as of 10/17/2024" 1. Law Enforcement Reports Law enforcement reports are attached. 2. Old Nick Williams Distillery Tour 25 employees went to Old Nick Williams Distillery in Winston Salem on Sept 18,19. The group picked some Rum Barrels, and they are in stores now. 3. Board Member Compensation A proposal has been sent to the BOCC for consideration. The agenda item is tentatively scheduled for 11/7 depending on a meeting on October 28. 4. Tequila Distillery Trip The GM travelled to Guadalajara Mexico the first week of October with the GM from Durham and reps from RNDC (plus security/drivers) for visits to Herradura, Partida and Corralejo. Details will be shared in the meeting. 5. Property Update Updates (if any) will be provided. Page 1 of 1 pages State of North Carolina Alcoholic Beverage Control Commission STA7E c� ABC Law Enforcement Monthly Report GS 18B-501(f1) 1 Board: Orange County Reporting Month/Year: Oct-24 QUAM VV00P, Regulatory Activity and Training Violations Reports Submitted to ABC Commission 3 CH Total Number of Offenses Contained in Reports Sell to Underage Campaign Checks Permittee Inspections Compliance Checks 1 CH 5 CB Seller/Server Training .2 CH Alcohol Education ABC Law Violations At Permitted Away From Permitted Establishment Establishment Sell /Give to Underage 3 CH Attempt to Purchase/ Purchase by Underage 4 CB Underage Possession 4 CB 3 CH Unauthorized Possession Sell/Give to Intoxicated All Other Alcohol Related Charges 2 CH 7 CH 2 CB Total: + Controlled Substance Violations At Permitted Away From Permitted Establishment Establishment Felony Drug Related Charges 3 OC Misdemeanor Drug Related Charges 2 OC Total: Other Offenses At Permitted Away From Permitted Establishment Establishment Driving While Impaired 8 OC All Other Criminal Charges Total• + TOTAL CRIMINAL CHARGES: + Agencies Assisted Assistance Provided to Other Agencies Remarks Chapel Hill: 2 BARS trainings with 35 participants. 1 compliance check and 3 sold to underage buyer(Silverspot, Harrris Teeter,Tarheel Station. 2 ALERT operations with 12 violations. Orange County Stationary Patrols at store closing. DWI enforcement. Carrboro 5 Plain Clothes Operations at Harris Teeter and Key Food Mart. 4 Fake ID's siezed from UNC students. Reporting Officer/Title: 4 Agencies Reporting Report Date: 1-Oct-24 Orange County ABC Board Policy and Procedure Manual Health Insurance A group health insurance plan is offered to all regular full-time employees effective on the first day of the month subsequent to date of hire with the Orange County ABC Board. Group health insurance is provided without charge for the employee only. Dependent coverage is available and must be paid through payroll deductions. The board will contribute $100 to dependent coverage. Dependent coverage is not automatic; employees must ensure the application is properly completed and submitted to the Human Resources. The employee is also responsible for requesting changes of dependents resulting from marriage, divorce, adoption, new born babies, dependents not covered because of age requirements, etc. Post-Employment Health Care Benefits All full-time employees hired prior to March 18, 2008 have been employed by the Board for fifteen (15) years, may be eligible to continue to receive Board group health insurance coverage after their retirement until the employee reaches the age of 65, and may be eligible for Medicare Supplement Insurance paid by the ABC Board thereafter upon reaching the age of 65. In order to be eligible for such continued coverage and Medicare Supplement, the retiree must retire from the Orange County ABC Board satisfying all the requirements dictated by the North Carolina Local Government Employees' Retirement System, and the retiree must not be eligible, nor become eligible for health insurance coverage under another health insurance plan. Upon becoming eligible for health insurance coverage under a different plan, the employee's ABC Board and Medicare Supplement coverage paid by the ABC Board will be terminated. The retiree must demonstrate his/her eligibility for coverage under the Orange County ABC Board's group health insurance plan and Medicare Supplement coverage in order to receive this benefit. Employees Fired after March 18, 2008 but prior to December 31, 2021 To be eligible for retiree healthcare benefits, employees must meet certain conditions: ➢ Must retire from the Orange County ABC Board having satisfied all of the requirements of the Local Government Employees Retirement System (LGERS). ➢ Must have at least 20 "completed years" of full-time service. Must be at least the age of 55 upon retirement Must apply for Board health care benefits prior to retirement. Health insurance reimbursement benefits are not automatic. The board provides reimbursement for personal health care expenses only if retirees enroll in a health insurance plan of their choice. To qualify for reimbursement, retirees must sign up for a healthcare plan and submit their bill and provide proof of coverage to the Human Resources by June 30th or December 31 Si to receive the annual reimbursement below. Annual maximum amount ➢ $4,000 Annually ➢ $40,000 Max The Accounts payable/Admin will be responsible for: Reimbursing the retiree once a year on either June 301h or December 315t ➢ Accounting for all transactions between the Board and the retiree. 4-6 10/22/2024 Orange County ABC Board Policy and Procedure Manual The retiree is responsible for: ➢ Complete and timely submission of the original submission. ➢ Securing and maintaining individual health insurance ➢ Supplying proof that a health insurance policy in place to the Board at time of reimbursement request. Failure to provide the necessary information may result in no reimbursement. Failure to notify the ABC board that you are eligible for other health insurance will result in immediate loss of health insurance benefits and could lead to legal action. Policy continues but no other changes are made. 4-6 10/22/2024 m o CD r m m m z z �^ C7 NO CA GO m m � N N Z N E' Z J m A —i C N En u) N (n 4�L O J� co n T n w _ m r v � R° ma ., y. ap D a a Q a �1 w r CD a CD m E 3 = co U > � * m mm � � zn a 3s c /f s ul ol n as - m M N -N 3 m O D cn Dal tn O0 3 saw ) ► 91 m co w m 0 0 C) i CD p r t m N C * 1 O1 C r a CL O >0 0 r- ° Now r+ x Dusozz Er �mrOL m� vn ��. - �prrrrC �r [� CCC Z ID �?Qmmmm � CL = m3 s M Q o o o o - CD O Er if ♦ y.: } p r � .4 �N3 Q s t - O 7 C O O ' 141 I� a `•' , ] .i . .. _Y«.! 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C3. • , S� d y r ► r - - a LL> c m LL W dLLJ • o ° E W ❑ 2 UD m kJ W' U U) U] CO o m N w H ❑ Q co w L 05 ti { U ' � L d 6) s N w 2 cD x 00 cD Not- - ) @ fC U) aE MU !_' (3 o } E b j N y E J ~ � LU W ci YOB a) M U _ o Ci U IN Z r- a 0r 0'- U) ct) F- °- w N W W V) U) (j N ❑ ` ZZW W may i ORANGE COUNTY ABC BOARD Proposed Agenda for Open Session Tuesday, November 19"' 2024, 10:00am Judson Williamson,Board Chair Tony DuBois, General Manager Melvin Green III,Vice Chair Angela Willoughby,Assistant GM Mike Zito,Member Ron McCoy, Finance Officer Elizabeth Carter,Member Julie Mebane, Board Secretary Jennifer Sykes,Member Anna Richards, BOCC Liaison 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? I 2. Discuss proposed agenda,revise as needed and adopt the agenda. 3. Minutes of Open meeting October 22nd,2024 4. Consent Agenda: October 2024 Financial Reports: i i. Comparative Statement of Net Assets I Comparative Revenue and Expenses for October i iii. Actual-to-Budget Comparison for October,2024 iv. October 2024 and Year-to-Date Retail sales V. Statewide sales report 5. Management Updates 6. Insurance Update 7. Board Comments 8. Motion to Adjourn I I i I I i ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday, October 22,2024 10:00 a.m. Location: 601 Valley Forge Road Hillsborough,NC 27278 I Scheduled attendees: Judson Williamson, Board Chair Jenn Sykes,Member Tony DuBois, General Manager Mike Zito, Member Melvin Green III, Vice Chair Julie Mebane, Board Secretary Angola Willoughby,Asst. GM Taylor Jackson,Human Resources Anna Richards, BOCC Liaison-Absent Mark O'Neal,Realtor(Pickett Sprouse) Ron McCoy,Finance Officer Elizabeth Carter,Member i Call to order: at 10:000 am, a quorum was present and Mr, Williamson, Board 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 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:Ms. Carter made a motion to approve the agenda, Ms. ,Sykes seconded the motion and the vote carried. Minutes of the open session September 17,2024 were presented. Mr. Zito made a motion to approve the open session minutes as presented, Mr. Green seconded the motion and the vote carried, 1` Mr, Green made a motion to go into a Closed Session (10:01 am)for a property discussion, Ms. Sykes seconded the motion and the vote carried. A Closed Session was held. I I Ms. Sykes made a motion to go back into Open Session at 10:26am, Mr, Green seconded the motion and the vote carried i j I Consent Agenda: September 2024 i • Comparative Statement of Net Assets • Comparative Revenue and Expenses for September,2024 • September 2024 and Year-to-Date Retail sales • Statewide sales report i i Discussion was held. Mr. Green made a motion to approve the August Consent Agenda; Ms. Sykes seconded the motion and the vote carried. I Management Updates: • Law Enforcement: This report is required by the NCABC. • Old Nick Williams Distillery Tour: 25 employees went to Old Nick Williams Distillery in Whrston Salem on September IS"'and 19e1. The group picked some Rum Barrels and the bottles are available in our stores now. i • Board Member Compensation:A proposal has been sent to the BOCC for consideration. ! The agenda item is tentatively scheduled for 11-7-24 depending upon the October 28"' j meeting. I • Tequila Distillery Trip:The GM traveled to Guadalajara Mexico the first week in October with the GM from Durham and reps from RNDC (plus security) for visits to Herradura, Partida and Corralejo. The purpose of this trip was to pick out single barrel tequilas at the distilleries and learn more about the tequila process and brands. The barrels should arrive spring 2025 in time for Cinco de Mayo. • Property Discussion: A closed session was held for a property discussion. Policy Change(OPEB): • OPEB Policy: The Board's"Other-Post-Employment Benefits"policy for employees hired after March 8,2008 allows for the reimbursement of a portion of premiums for health care policies attained by employees who retire with at least 20 years of service and are at least 55 years of age. The reimbursement policy ends when the retiree reaches age 65 and transitions to Medicare. The staff recommended and the Board approved modifying the existing policy by ' eliminating the current"sliding"scale of reimbursements for health care premiums and replacing it with a single reimbursement threshold($40,000 maximum/$4,000 per year) to paid once annually in June or December, i The staff also recommended and the Board approved ending the March 8,2008 policy for employees hired after October 31,2024. The policy termination date does not affect current full-time employees, i i I Discussion ivas held. Mr. Green made a motion to approve the Policy Change; Ms. Sykes seconded the motion and the vote carried. j Board Comments: ' Mr. Williamson thanked the staff for all of their hard work. Mr. Zito expressed his excitement in. I our upcoming endeavors. Mr. Green thanked everyone that worked on getting the needed policy change put together. At 11:18am Mr. Zito made a motion to adjourn,Mr. Green seconded the motion and the vote carried. i Meeting adjournedJ'ev- 1 1 y air's Signature and Date Board Secretary's Signature and Date I i i i t I I i i I i I i f l i I1 I i i 1 I ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: November 19,2024 Agenda Item#4 Regular Session X Presenter/Information Contact: Ron McCoy Subject: OCTOBER 2024 Monthly Financial Reports Attachment(s): 1. Attachment"Comparative Statement of Net Position for October 2024". 2. Attachment "Comparative Statement of Revenues, Expenses and Changes in Net Position for October 2024 and 2023." 3. Attachment"Actual to Budget Comparison FY 2025." 4. Attachment"Comparative Statement of Monthly/Year-to-Date Retail Sales by Store." 5. Attachment"NC Statewide Report of Spirituous Liquor Sales." Brief Summary/Explanations: 1. Comparative Statement of Net Position (Attachment"Page 311): Cash held by the Board($3,429,930)declined slightly(431,278,-0.90%).In its initial month, cash held in the Capital Management Trust account ($500,000) increased by $1,559 (+0.003%). Inventory for the month ($5,238,970) increased by $286,585 (5.79%) in advance of the upcoming holiday season. This increase was reflected in the balance of trade accounts payable ($1,448,160),up $176,492 (13.88%). Excise taxes (up $20,051, +3.30%) and sales taxes (+$7,002, 4.48%) were up, relative to the increase in monthly sales. Year-to-date income ($18,468) decreased-$291,509, down-94.04%from the previous year. 2. Comparative Revenue,Expenses and Changes in Net Position 2024 to 2023 (Attachment"Page 4"): Although LBD sales ($466,401) declined -$7,881 (-1.66%), retail store sales ($2,248,533) increased $102,446 (4.77%) for a net total increase of $91,276 (3.48%). Although relative sales expenses (taxes and cost of goods) increased proportionately ($20,095 and $37,747), gross profit for the month($690,893)was up $33,434 (5.09%). Payroll expenses($320,682)were up$27,981, due primarily to increases in wages ($15,824), health insurance ($6,296) and retirement expenses ($3,386). Total operating expenses ($143,213) were up $1,800 (1.27%). Net income before depreciation was $119,124, down -$1,573 (-1.30%). As depreciation ($41,257) increased by$5,397 (15.05%),net income was $77,867, down-$6,970 (-8.22%). 3. Actual to Budget Comparison FY 2025 (Attachment "Page 511): Total sales through October were approximately 2.66% higher than projected. Sales-related expenses were up accordingly, with gross profit up approximately 2.22%. Page 1 of 7 pages ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: November 19,2024 Agenda Item#4 Regular Session X With 70.09%remaining in budgeted funds,payroll-related expenses to date were approximately 3.42% below those anticipated. Likewise, the balance of total operating expenses (68.29%) was approximately 1.62%below those projected. Although $126,284 remained in allocated funds for capital purchases, the warehouse truck was expected to be delivered in November. Remaining funds for security cameras and capital expenses for new racking in the warehouse and additional store expenses will be addressed in a mid- year budget amendment. 4. Attachment G'D" Comparative Statement of Monthly/Year-to-Date Retail Sales by Store (Attachment"Page 6"): Retail store sales for October($2,248,533)were up$102,446(4.77%)from the previous year. Ram's Plaza(2)had the greatest increase(+$33,016, 8.51%), followed by Oakdale (10),up $15,566 (4.98%) and Mebane (4),up 14,690 (5.58%). Carrboro (7)was down slightly, -$483 (413%). Total LBD sales for the month($466,401)were down-$7,881 (-1.66%)with Rain's Plaza(2) down significantly (-$43,876, -15.09%). Carrboro (7) LBD sales increased $13,673 (16.00%)while Oakdale (10)LBD was up $10,577 (14.59%). Total bottles sold in October(176,924)were down -525 (-0.30%). Total retail store sales for the year-to-date ($8,229,038)were down -$98,303 (-1.18%)while LBD sales ($1,533,503)were down-$151,990 (402%). 5. NC Statewide Report of Spirituous Liquor Sales (Attachment"Page 7): 28 boards (16.18%of all boards in the state)boasted sales greater than$1 million in October; nearly half of those boards (13)had sales less than$2 million. Orange County slipped one place to 121 position with total liquor sales of$2,714,934,up 3.61%. Sales for the 28 boards were up an average of 6.76% Total statewide sales of liquor were$159,733,381, up 5.38%. Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments: None Page 2 of 7 pages i Orange County Alcoholic Beverage Control Board Comparative Statement of Net Position As of October 2024 and 2023 Assets Current Assete 2024 2023 Vadance Cash-Tmist 301,257 Cash-Roxboro SBVIngs(closed) 392,264 (302,254) Cash-Firat Horizon 0 992,264 (392,254) Cesh-5/3 Bank 1,465;949 2,332,846 (876,697) Capital Management Trust 1,153,165 0 11153,165 Cash-Store Chnn9e Reserves 501559 0. 601,659 Total Cash&Cash Equlvaumb, 1%000 _ 20,761 (2,761) 3,429,930 3.461.208 (31278) -0.90% Accounts Recelvi 93fi Prepaid Expenses 2,505 (1,669) Distributions(pmeate) 207,508 159:801 47,707 Security Depoelle 219,167 206.271 12,890 Inventory 20,736 20,736 6,238,970 Le...ary(et 4.923.265 260,330 5.79% ]3,828 50,330 Lease Asset 23;285 2172828 2112828 7,873,740 7,477,791 396,949 Total Current Maass 11,003,670 10, 33111, 384.871 ' Property&Equipment Land.Buildings&Improvements 13,182,921 Vehicles&Equipment 13,131,027 51,894 Told Property&Equipment - 6689 354 g,179.632 309,722 75,872,2]5 76,310,659 309,722 Less:Accumulated Deprecla8on (4,712 641 no Axturdeled Lease Amordzabon ! (4'214,251) (498,390) O64 (629317) (235621) Net PropedyB Equipment 10,194,796 1ge67001 (372295) Other Assets(Pension) Defamed Willow Asset(OPEB) (128.969 Pension DearmlalN6t Pension Asset 724,227 (185,678) 56,709 Deferred OUMOM of Resources 677,608' 46,619 301,637 254;659 _ 47 078 896,896 746,489 160,406 Total Assets 22,305,361 _22,252,579 142,782 Liabilities and Equity Current Liabilities 2024 Accounts Payable 2023 Trade 1.448,160 : Other 1,271,668. 176,492 13.88% 104,447 - 60.667 43 880 1,552607 1,332,235 _ 220.372 18.54% Exclsa Taxes 626950 - OWedSabs Taxes 606,699 20,051 3.30% Payroll Lablhhies 163,320 156,318 7,002 4.48% PaYmll Accruals 63,642 106,011 (22.469) Accused Interest(lease) 68,911 60,003 (1,092) soon 3453 (453) 936,]23 932,684 3.039 0.33% Other Current Liabilities - Net Liability(OPEB) 333,847 - Not Pension Deferral 445,718 (111,877J Defevad Inflows of Resources Pension 1,681,271 1,413,742 267,629 Lease Llebllity(currant portion)( ) 18,437 19,721 (1284) 234276 231858 2,418 2,26],831 2:111 039 156,792 Long Tenn Liabilities - Note Payable That Horizon) 2.293,059 Long Tenn Debt Adlustn entlaudilor _ 2;460,38fi (16],32]) Long Term Debt Adjustment(lease) 156,654 i 0 Lease LIeblllty(long term Portion) 154,002 2,862 1,265,633 1,499,948 1234 316) 3, 116,646 4,104 338' (388 790) Distributions Payable W Law Enforcement 0 Payable to Education 0 Payable to County - 0 0 - TotalCurrenb'LTLlabilltles 0 0 _ 0 g Equity - Balance Beginning of the year 13,906,786. Add Income(Loss)Year-to-Date 13,462,306 442,878 Enhance End of the Period 18,468 309,977 (291608) -94.04% 13 923 654 13 772 285 161,369 Total Liabilities&Equity 22 395 361 22,262,579 142,762 -y- 3 Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes In Not Position For the month of OCTOBER,2024 and 2023 OCTOBER OCTOBER $ % Sales 2024 2023 Variance Variance Retail-Liquor Sales 2,248,533 2,146,087 102,446 4.77% Wine/Mixers Sales 130 3,419 (3,289) -96.20% CommerciaVLBD/Mlxed Beverage-Liquor Sales 466401 474,282 7,881 .1.66% Total Sales 2,715,064 2,623,788 91,276 3.48% Taxes Based on Gross Sales 632,768 612,673 20,095 3.28% Net Sales 2,OB2,296 2,011,115 71,181 3.54% Cost of Sales(Inc.breahagelad/sts.) 1,391,403 1353,656 37.747 2.79% Gross Profit 690,893 657.459 33.434 5.09% Payroll&Related Expenses Salaries&Wages 214,601 198,777 15,824 7.96% Payroll Taxes 16,405 13,886. 1,519 10.94% Emp Retirement 25,007 21,621 3,386 15.66% Health Insurance 45,152 38,866 6,296 16.20% Retiree Health Ins 14,719 13,512 1,207 8.93% Human Resources 229 229 0.00% NC 401k 4,815 5,082 (267) -5.26% Processing fees 754 738 16 2.17% Total Payroll&Related 320,682 292,701 27,981 9.56% Operating Expenses Board Members/Meating(Travelrrmining 446 406 (40) -8.23% Rent 4,300 4,300 0.00% Lease Amonintlon 19,627 19,627 0.00% Repairs&Melnl. (Bldgs) 4,254 885 3,369 380.68% Repairs&Malnt.(Equlp.) 2,533 11,733 (9,200) -78,41% Utilities,Telephone and Internet 11,202 8,230 2,972 36.11% Insurance-Business 8,472. 7,044 1,428 20.27% Store Expenses,Supplies and Bags 15,997 16,288' (291) -1.78% Travel/Mileage Reimbursement 16 38 (22) -57.89% Office/Warehouse Supplies&Expenses 2,620 1,836. 784 42.70% ` Ext.Maintenance Services 2,701 1.867 834 44.67% Contract/Sewlce Agreements 12,980 9,203 3,777 41.04% Postage 351 238 113 47.48% Professional Services 1,946 2,005 (59) -2.94% Dues/Licenses/Fees 414 216 198 91.67% Credit Card Processing/Bank fees 45,349 46,117 (768) -1.67% Training/Education/Meeting B16 816 100.00% Burglar Alarm&Security 616. 575 40 6.96% Vehicle Expense 604 1,877 (1,273) -67,82% Uniforms - 0.00% Interest(Debt Service) 4,762 5,434 (672) -12.37% Interest(Leases) 3,000 3,463 (453) -13.12% Cash over/short 218. - (38) 256 -673.68% Contingencies/Misc. 10) b 9 900.00% Total Operating Expenses 143,2131 141,413 1,800 1 1.27% Total Payroll/Operating Expenses 463,8951 434.114 29,781 6.86% Income from Operations 226,998 223,346 3,653 1.64% Other Income Investment income 1,550 418 1,141 272.97% Miscellaneous 150 70. 80 0.00% Total Other Income 1,709 488. 1,221 250.20% Net Income Before Distributions 228.707 223,833 4,874 2.18% Statutory Distributions: Law Enforcement(5%) 15,333 14,719 614 4.17% Alcohol Rehabilitation It Education(7%) 24,250 21,750 2,500 11.49% Total Statutory Distributions 39,683 36,469. 3,114 8.54% Net Income Before Profit Distribution 189,1241 8T364 1,760 0.94% Profit Distribution: Orange County-General Fund 70,000 66,667 3,333 6.00% Net Income(Loss)before depreciation 119,1241 120,697 (1,573) -1.30% den recfallen(non-budget Hem) 41,267 36,860 5,397 16.05% 77,867 84.837 (6,970) -8.22% (prorrl percentage) 2.87% 3.23% Year to Date Sales Comparison (current) (current) Sales FY 2025 1 FY 2024 Change % Retail Liquor 8,229,03E 8,327,341 (98,303) -1.18% Wine Sales 462 12,428 (11,988) -96.20% LBD Sales 1,G33,503 1,685,493 151,990 -9.02% Total Sales 9,763,003 1 10025262 262,259 -2.62% Net Income(YTD) 18,468 309,977 291,509 -94.04% 4 Orange County ABC Board Actual to Budget COmParISOO FY 2026 For thePsml year endlog 0613012025 OCTOBER YTO 2025 Balance % Sales 20U Budget Remaking Remahing Liquor Sales 2,248,633 8,229,038 26,819,820 18,590,782 69.32% Malrj LBD a/Mixer ISO 462 34,000 33,538 08.64% 466,401 1,533,503 4'979,185 3,445,682 69.20% Gross Sales 2,715, 884 9,76$003 31,833,005 22,070,002 69.33% Taxes based on gross sales 632,768 2,270,636 7,401,175 5,13D,539 69.32% Net Sales 2,082,296 7,492,367 24,431.830 16,939,463 69.33% Coal of Sales pnwemp hramoy aalusuIsfe, 1,391,403 5,011,729 16,457,665 11,445,936 69.55% Gross Profit 890,893 2,480638 7,974,165 5,493,527 68.89% Payroll Rod Related Expenses Salaries and Wages 214,801 b k 855,022 2,942,930 2,087,906 70,96% 66c2% Payroll Taxes 15,405 68,939 225,135 156,196 69,38% Retirement 26,007 112,202 345,795 233,593 67.65% Group Health Insurance 46,152 183,165 578,750 395,585 68.36% Regree's Group Insurance 14JIM 58;876 172,000 113,124 65.77% Human Resources 229 2,154 25,000 22,846 91.39% 401k 4.815 23,534 70,630 47,096 66.68% Proussing fees 754 3,124 9,975 6,B51 68.88% Totalpaymflrelafedexpenses 320,682 1,307,016 4,370,215 3,063,199 ]0,09% Operating Expeneas Board MBmbmzS%J elin9lTrey,,IffAnin9 446 2,224 8,000 5,776 72.20% Rent 4,300 17,200 65,000 47,800 73.641A Lease Amortization 19,627 78,608 245,00 166,492 67,96% Repairs&Maintenance-Bldgs 4,254 14,753 42,825 29,072 65.55% Repairs&Malntenance-Equip. 2,633 5,672 24,500 18,828 76.85% Utilities,Telephone,Internet 11,202 43,972 124,020 801048 64.64% Buslness Insurance 6,472 33,888 103,695 69,807 67.32% Store Supplies,Bags and Expenses 16.997 67,208 195,000 127,792 65.53% Employee Travel 16 IDS 2,000 11894 94.70% Office Suppler&Expenses 2,620 8,298 32,000 22,,702 70.94% Malntenance Services 2,701 9,298 32,000 22,702 70.94% Service Agreemenfs(Dma/HVAC) 12,080 42,377 11SM 72,623 63.16% Postage 351, 1,303 4,200 2,897 68.98% Professional Fees(offlcel(audit and legal) 1,946 8,101 30,000 21,899 73.00% Dues&SobscripHans 414 1,656 4,000 2,344 BUD% Credit Card Processing 46,349 16SQ3 578,695 410,272 70.90% Training and Education 111E 6,059 15," 8,941 59.61% Burglar Alarm and Security 615 2,460 7,500 Sp40 67.20% Vehicle Expense 804 5,514 20,000 14,486 72.43% Uniforms - 5,302 2,800 (2,502j Debt Se expense) 4,762 19,858 59,ll5 39,317 68.44%Interest(Leases) 3,000 12,229 41ASO 19,211 ]0.60% Cashover/short 00 218 144 5 356 71.20%Contingencles/Misc. 10) 36 500 464 92,80% Total operaffng expenses 1 143,213 554,732 - 1,749,360 1,194,628 68.29% Total Operagn flu,00ll Expenses 463.895 1.861,748 6,119,67E 4,257,828 69,68% Income from Operations 226,e98 618,890 1,854,690 1,235,700 88.63% Other Income Interest Income 1569 1,659 2,601 941 37.64% Mlscalleneous ISO 160 500 350 70SD% Total Other Income 1,709 1,709 3,000 1,291 43.03% Not Income Before Profit Distributions: 228,707 620,699 1,857,590 1,236,991 66.69% 3tatuloryDlstrlbutions Lew Enforcement 15,338 61.333 184,000 122,667 66,67% Alcohol Rehab&Ed 24,260 97,000 291,000 194,000 fi8.6]% Tolal3tatu[ory Dlatdbutione L7D 158,333 475,OD0 316,fiW 68.67% Not Income Before Prp0l Distribution 462.266 1,$82,690 920,324 60.67% Profl DlatrlbWon Orenga County-Gen Fund 280000 840,000 560,000 86.6]% WOMngCBPINI ReWlnedXhange In Net Pol(ke: IB2,266 64$690 360,324 66.41% aelxedalre0 M,Mpstwf4em) 4f S47 fa3.798 0]5000 77.667 1aABa 107,5W Capital Outlay T21,33621,336 Budget auawt remahhg Warehouse d6karytruck 0 130,400T(244,228) 7 0.007, Security Camera upgrades 0 25,0DD100.00% Dfspfay Options(ROG) 90 0 -100.00% Oaloom(somper,100S) 0 0400.00% G&W(mcking,060) 36 00.00% ]I6394 Capital ReceiptsAppmprated fund balance 7) (312,255j78.21%Debts I f I I DFirst Horizon(Mebane) 61 166.8656676% 0 5 Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail Sales by Store For the month of OCTOBER 2024 and 2023 Monthly Liquor Sales/YTD Sales Ranking Retail Sales(store number) 10/01/24-10/31/24 10/01/23-10/31/23 difference %increase by sales Hillsborough(1) 166,805 158,764 8,041 5.06% 7 Rams Plaza(2) 421,188 388,172 33,016 8.51% 1 Chapel Hill North(3) 272,002 262,485 9,517 3.63°% 5 Mebane(4) 277,746 263,056 14,690 5.58% 4 Meadowmont(5) 189,360 181,642 7,718 4.25% 6 Eno/Durham(6) 127,189 119,077 8,112 6.81% 8 Carrboro(7) 383,738 384,221 (483) -0.13% 2 Southern Village(8) 82,139 75,870 5,269 8.26% 9 Oakdale(10) 328,366 312,800 15,566 4.98% 3 2,248,533 2,146,087 102,446 4.77% LBD Rams Plaza(2) 246,890 290,766 (43,876) -15,09% 1 Chapel HIII North(3) 8,934. 7,513 1,421 18.91% 5 Mebane(4) 7,188 837 6,351 758.78% 6 Meadowmont(5) 17,384 14,815 2,569 17.34% 4 Carrboro(7) 99,130 85,457 13,673 16.00% 2 Southern VIIIage(8) 3,817 2,413 1,404 58,18% 7 Oakdale(10) 83,058 72,481 10,577 14.59% 3 466,401 474,282 (7,881) -1.66% TOTAL 2,714,934 2,620,369 94,565 3.61% Total Bottles Sold 10/01/2440/31/24 10/01/23-10131/23 "Minis"(50 ml) 75,728 77,892 (2,164) -2,78% Retail 83,709 81,081 2,628 3.24% LBD 17,487 18,476 (989) -5.35% 176,924 177,449 (525) -0.30% Year-to-Date Sales Ranking Retail Sales(st*mnumbed 07101/24-10/31/24 07/01123-10/31/23 difference %increase by sales Hillsborough(1) 635,207 624,250 10,957 1.76% 7 Rams Plaza(2) 1,451,438 1,474,206 (22,768) -1.54% 1 Chapel Hill North(3) 1,003,847. 1,017,392 (13,545) -1.33% 5 Mebane(4) 1,087,698 1,076,120 11,578 1.08% 4 Meadowmont(5) 689,975 676,904 13,071 1.93% 6 Eno/Durham(6) 460,561. 475,433 (14,872) -3.13% 8 Carrboro(7) 1,395,782 1,435,994 (40,212) -2.80% 2 Southern Village(8) 291,264 286,889 4,375 1.52% 9 Oakdale(10) 1,213,266 1,260,153 (46,887) -3.72% 3 8,229,038 8,327,341 (98,303) -1.18% LBD 07/01/24-10/31/24 07/01/23-10/31/23 Rams Plaza(2) 806,825 1,011,117 (204,292) -20.20% 1 Chapel HIII North(3) 22,703 21,705 998 4.60% 6 Mebane(4) 26,286 3,784 22,502 594.66% 5 Meadowmont(5) 58,411 52,351 6,060 11.58% 4 Carrboro(7) 340,765 310,118.. 30,647 9.88% 2 Southern Village(8) 12,645 12,044 601 4.99% 7 Oakdale(10) 265,868 274,374 (8,506) -3.10% 3 1,533,503 1,685,493 (151,990) -9.02% TOTAL 9,762,541 10,012,834 (250,293) -2.50% 6 DND c o 6 n N N N N N N N N Y Y Y Y F+ F+ Y Y Y F+ y �'• '� o O W J M to A W N F+ O LD W J m fn A W N N 0W l>0 V 01 N A W N F = C 4 M r+ w i iC N v rt '•C o 0, N N A J LU jn. f W `� n o y o p o n p n x v q n p z G� 3 ~O 4 w H _ 0 o a a m o a r=n — T m 0 00 01 5 m 5- 3 c °' m m n '1 o Q o m o ro �, Q n 3 n m � s m m ,r A `„ fL m m �' ro a n n m m m m o au Z v o m x m r` n :z n a o o o a o F o Q m o a __ ran m DL 0 n nnn a v v v v w }, m p 0 0 o > q o n m a� p n g p n n m n o a o 6 01 to in to in v rn _ c c c c m r* rD 0 0 � p m O q n � o -- o p W c Q- C •� F m w N {n ry g a > c n °° ,c 0 q LD F r + m , , n q c o m 0 n Op > m n g q m q n oa 4 t O + oo a Y 1 n 'c -c -� m m '� .o n A m n p m n n CO n = 3 ZR _ J y > q q n q Q - 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LD O O F W N Oc V Ul .] J 00 CD V F V F N In W N J in m r F m m off' �° `e el o State of North Carolina Alcoholic Beverage Control Commission nNv STATtr Ur ABC Law Enforcement Monthly Reporter GS 18B-501(f1) Board: Orange County Reporting Month/Year: Nov-24 #fss'f Quarn`VC3': 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 Seller/Server Training 2 CH Alcohol Education ABC Law Violations At Permitted Away From Permitted Establishment Establishment Sell/Give to Underage Attempt to Purchase/Purchase by Underage Underage Possession 7 CH Unauthorized Possession Sell/Give to Intoxicated All Other Alcohol Related Chargesi 115 CH Total Controlled Substance Violations At Permitted Away From Permitted Establishment Establishment Felony Drug Related Charges Misdemeanor Drug Related Charges 2 OCS Total: Other Offenses At Permitted Away From Permitted Establishment Establishment Driving While Impaired 8 OCS All Other Criminal Charges 20 CB Total TOTAL CRIMINAL CHARGES: , ,.. Agencies Assisted Assistance Provided to Other Agencies Remarks Chapel Hill: 2 BARS trainings with 8 participants. 2 ALERT operations with 22 violations. Orange County Stationary Patrols at store closing. DWI enforcement. Carrboro Town of Carrboro DWI operation issued 20 citations for traffic violations. Reporting Officer/Title: 4 Agencies Reporting Report Date: x-Nov-24 0'onSr I Irl°�r JAME'ZETTA BELIF"ORD,CHAIR Orange County Board of Commissioners EARL RLF wLFi? VICE-CHAIR Post Office Box 8181SAu -, JEAN AM11Gi?E W 300 West Tryon Street JEAN HAMILTON PNNARI iYARD ASCOTT Hillsborough, North Carolina 27278 x°r�, &s4�•° ANNA 171CHAR1]S November 8, 2024 Orange County Alcoholic Beverage Control Board Tony DuBois, General Manager 601 Valley Forge Road Hillsborough, NC 27278 Dear Mr. DuBois, At the November 7, 2024 Business Meeting, the Orange County Board of Commissioners took the following actions: 1. A motion was made by Commissioner McKee, seconded by Commissioner Fowler to increase the salary cap for the ABC General Manager to $150,000. VOTE: AYES (Commissioners Fowler, McKee, Greene, Richards, and Portie-Ascott) NAYS (Commissioners Hamilton and Bedford) 2. A motion was made by Commissioner McKee, seconded by Commissioner Fowler to increase the stipends provided to ABC Board Members as follows: • $150 per month ($1,800 annually) for ABC Board members; * $200 per month ($2,400 annually) for the ABC Board Vice-Chair; and * $250 per month ($3,000 annually) for the ABC Board Chair VOTE: UNANIMOUS Sincerely, Tara May Deputy Clerk to the Board Board of Orange County Commissioners www.Oran geco untync.go v Orange County,North Carolina (919)245-2130 i ORANGE COUNTY ABC BOARD Meeting Date: November 19, 2024 Agenda Item #6 Presenter/Information Contact: Angela Willoughby Subject: Health Insurance Policy change Brief Summary/Explanations: Staff recommends increasing the board's contribution to dependent health insurance premiums from $100 to $500 for the calendar year 2025. Increasing the contribution amount will help dependent coverage be more accessible for employees and improve retention by making our overall employee benefits more competitive. Attachments: Health Insurance Policy—current & proposed ORANGE COUNTY ABC BOARD —AGENDA FORM Meeting Date: November 19, 2024 Agenda Item # Regular Session X Closed Session Presenter/Information Contact: Tony DuBois Subject: "Management Reports as of 11/15/2024" 1. Law Enforcement Reports Law enforcement reports are attached. 2. Kentucky Barrel Picks and Distillery Tours GM is going to Louisville for the first few days of December to pick out barrels at Angel's Envy and Woodford. There will also be tours of Old Forrester, Buffalo Trace and Michter's on the same trip. 3. Board Member Compensation The BOCC approved the updated Board Member Compensation. We will start this in December. We would also like to move to direct deposit as well in the first of the year. 4. Oakdale Store Someone ran into the building at the Oakdale store. It damaged the decorative column, handicap pole and a window. 5. Shelving Updates Shelves were added to The Ram's Plaza, Oakdale, Mebane and Carrboro store for product expansion mostly for Tequila and canned cocktails. 6. Warehouse Updates Racking was installed in the warehouse to organize the ever-expanding product selection, mostly in Tequila and canned cocktails. The new delivery truck was (finally) delivered 7. Product Knowledge Class There will be a product knowledge class held by Diageo on January 8 and 9 from 11-1. If anyone wants to attend, please let Tony know. 8. Insurance Update Health insurance renewal came in 27% over the previous year. The budget includes a contingency for a 15% increase. Due to this insurance was shopped and we will be going with another company resulting in similar benefits and a net 6% reduction from the previous year. The only negative results are higher premiums for the few with covered family members. No Board action is needed. 9. Property Update Updates (if any) will be provided. Page 1 of'1 pages State of North Carolina �,�� Alcoholic Beverage Control Commission _ � STA7`E c ABC Law Enforcement Monthly Report many- 20 "' ► } GS 18B-501(f1) - Board: . Orange County „A + Reporting Month/Year: Nov-24 `;SF QUAM v► �` 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 Seller/Server Training 2 CH Alcohol Education ABC Law Violations At Permitted Away From Permitted Establishment Establishment Sell/Give to Underage Attempt to Purchase/Purchase by Underage Underage Possession 7 CH Unauthorized Possession Sell /Give to Intoxicated All Other Alcohol Related Charges CH Totad15 + Controlled Substance Violations At Permitted Away From Permitted Establishment Establishment Felony Drug Related Charges Misdemeanor Drug Related Charges 2 OCS Total: Other Offenses At Permitted Away From Permitted Establishment Establishment Driving While Impaired 8 OCS All Other Criminal Charges 20 CB Total: i TOTAL CRIMINAL CHARGES: Agencies Assisted Assistance Provided to Other Agencies Remarks Chapel Hill: 2 BARS trainings with 8 participants. 2 ALERT operations with 22 violations. Orange County Stationary Patrols at store closing. DWI enforcement. Carrboro Town of Carrboro DWI operation issued 20 citations for traffic violations. Reporting Officer/Title: 4 Agencies Reporting Report Date: 1-Nov-24 ORANGE COUNTY ABC BOARD Meeting Date: November 19, 2024 Agenda Item# Presenter/Information Contact: Angela Willoughby Subject: Health Insurance Policy change Brief Summary/Explanations: Staff recommends increasing the board's contribution to dependent health insurance premiums from $100 to $500 for the calendar year 2025. Increasing the contribution amount will help dependent coverage be more accessible for employees and improve retention by making our overall employee benefits more competitive. Attachments: Health Insurance Policy— current & proposed Health Insurance Policy Current policy: A group health insurance plan is offered to all regular full-time employees effective on the first day of the month subsequent to date of hire with the Orange County ABC Board. Group health insurance is provided without charge for the employee only. Dependent coverage is available and must be paid through payroll deductions. The board will contribute $100 to dependent coverage. Dependent coverage is not automatic; employees must ensure the application is properly completed and submitted to the Administrative Manager. The employee is also responsible for requesting changes of dependents resulting from marriage, divorce, adoption, new born babies, dependents not covered because of age requirements, etc. Proposed policy: A group health insurance plan is offered to all regular full-time employees effective on the first day of the month subsequent to date of hire with the Orange County ABC Board. Group health insurance is provided without charge for the employee only. Dependent coverage is available and must be paid through payroll deductions. The board will contribute $500.00 to the dependent coverage premium each month . Dependent coverage is not automatic; employees must ensure the application is properly completed and submitted to Human Resources. The employee is also responsible for requesting changes of dependents resulting from marriage, divorce, adoption, new born babies, dependents not covered because of age requirements, etc. Health Insurance Policy Current policy: A group health insurance plan is offered to all regular full-time employees effective on the first day of the month subsequent to date of hire with the Orange County ABC Board. Group health insurance is provided without charge for the employee only. Dependent coverage is available and must be paid through payroll deductions. The board will contribute $100 to dependent coverage. Dependent coverage is not automatic; employees must ensure the application is properly completed and submitted to the Administrative Manager. The employee is also responsible for requesting changes of dependents resulting from marriage, divorce, adoption, new born babies, dependents not covered because of age requirements, etc. Proposed policy: A group health insurance plan is offered to all regular full-time employees effective on the first day of the month subsequent to date of hire with the Orange County ABC Board. Group health insurance is provided without charge for the employee only. Dependent coverage is available and must be paid through payroll deductions. The board will contribute $500.00 to the dependent coverage premium each month . Dependent coverage is not automatic; employees must ensure the application is properly completed and submitted to Human Resources. The employee is also responsible for requesting changes of dependents resulting from marriage, divorce, adoption, new born babies, dependents not covered because of age requirements, etc. ORANGE COUNTY ABC BOARD — AGENDA FORM Meeting Date: November 19, 2024 Agenda Item # Regular Session X Closed Session I Presenter/Information Contact: Tony DuBois Subject: "Management Reports as of 11115/2024" i 1. Law Enforcement Reports Law enforcement reports are attached. 2. Kentucky Barrel Picks and Distillery Tours GM is going to Louisville for the first few days of December to pick out barrels at Angel's Envy and Woodford. There will also be tours of Old Forrester, Buffalo Trace and Michter's on the same trip. i l 3. Board Member Compensation The BOCC approved the Updated Board Member Compensation. We will start this in December. We would also like to move to direct deposit as well in the first } of the year. 4. Oakdale Store Someone ran into the building at the Oakdale store. It damaged the decorative column, handicap pole and a window. 5. Shelving Updates i Shelves were added to The Ram's Plaza, Oakdale, Mebane and Carrboro store j for product expansion mostly for Tequila and canned cocktails. i i 6. Warehouse Updates Racking was installed in the warehouse to organize the ever-expanding product selection, mostly in Tequila and canned cocktails. The new delivery truck was (finally) delivered 7. Product Knowledge Class There will be a.product knowledge class held by Diageo on January 8 and 9 from � 11-1. If anyone wants to attend, please let Tony know. 8. Insurance Update Health insurance renewal came in 27% over the previous year. The budget includes a contingency for a 15% increase. Due to this insurance was shopped and we will be going with another company resulting in similar benefits and a net 6% reduction from the previous year. The only negative results are higher premiums for the few with covered farnily members. No Board action is needed. 9. Property Update -�, �►; Updates (if any) will be provided. 4w� Page 1 of l pages i I