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HomeMy WebLinkAbout2023a ABC Board Minutes I ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday January 17,2023, 10:00am j Location: 60I Valley Forge Road Hillsborough,NC 27278 Present: Patrick Burns,Board Chair Elizabeth Carter,Vice Chair Mike Zito,Member Tony DuBois, General Manager Judson Williamson,Member Ron McCoy, Finance Officer Angola Willoughby,Asst. GM Julie Mebane,Board Secretary Amy Fowler,BOCC Liaison Taylor Jackson-Human Resources Visitor(s): Melvin Green i Mondrez Pamplin and Detective Paul Bell, Chapel Hill Police Department _ Erasmo-Velazquez, Carrboro Police-Department Chief Hampton and Lieutenant Chestnut, Hillsborough Police Department Lieutenant Whitehurst, Orange County Sheriffs Office Absent: (Scheduled) Chris Willett,Beemer,Hadler&Willett,P,A Call to order: at 10:00 am, a quorum was present and Mr. Burns,Board Chairman, called the Board Meeting to Order. Mr.Burns read the Mission Statement: The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor, returning profits to Law enforcement,Alcohol Education, and the County Fund while providing excellent service in customer friendly,modern, { and efficient stores. Mr.Burns read the Confliebof 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. Ms.Mebane,Board Secretary,swore in Melvin Greene as a new Board Member I 1.Approval of the Open meeting Agenda: Mr. Zito made a motion to approve the agenda, Mr, Williamson seconded the motion and the vote carried. 2.2022-2023 Law Enforcement Mid-Year Reporting: Law Enforcement presented a mid-year update to the Board.All Law Enforcement agencies reported on the challenges throughout past year. Presentations included procedures for conducting compliance checks, ALERT program,and BARS training. All agencies are looking forward to collaborating with each other and resuming with ! additional DWI and compliance checks. After each presentation, agencies answered questions from the Board. i 3.Meeting Minutes:The Open Meeting Minutes for November 15,2022,were presented. Discussion was held. Mr. Zito made a motion to accept the open session minutes, Ms. Carter seconded the motion and the vote carried 4. Consent Agenda: November 2022 Financial Reports: i. Comparative Statement of Net Assets ii Comparative Revenue and Expenses for November 2021 and 2022 iii Actual-to-Budget Comparison for November 2022 November 2022 and Year-to-Date Retail sales R Statewide sales report Discussion was held.Ms. Carer made amolion to approve the November ConsentAgenda, Mr. Williamson seconded the motion and the vote carried I I 5. Consent Agenda:December 2022 Financial Reports: j. Comparative Statement of Net Assets ii Comparative Revenue and Expenses for December 2021 and 2022 iii Actual-to-Budget Comparison for December 2022 December 2022 and Year-to-Date Retail sales Statewide sales report Discussion was held.Ms. Carter made a motion to approve the December ConsentAgenda, Mr. Williamson seconded the motion and the vote carried. i 6. Management Updates: Law Enforcement: This report is required be the NCABC. Board Appointments:Mike Zito's term will expire on June 30,2023. The county clerk would like to know if he is interested in serving a second term.Mr. Zito was asked about serving a second term, and he replied yes. Smart Safes:Installations are going on the week of the 17'1'and 181. Safes should be operational by January 20,2023. OC Yuman Rights &Relations letter:No additional information at this time. Mebane Project Timelino: The store construction started on January 3,2022. Anticipated opening is in mid-March.Temporary parking which includes a rented ramp will be utilized during the demolition of the current store and installation of new parking lot, Customer Service Shops: The Board started a new secret shopping program, j Bourbon Lottery: The annual Bourbon Lottery was held in December and all items were picked up. The 2023 Lottery is open and will close on October 31,2023. Recurring Topics:A list of the recurring topics for the calendar year was given out and open for any revisions. - � I r 7. Mid-Year Wage Adjustment: Staff recommended an increase to the entry pay rate to $16.60 for permanent employees and an additional$.75 an hour increase to all current employees. The adjustment to the entry rate will now align with the current Orange County living wage and the increase to all employees will address compression issues and adjust the salary chart. The next necessary review of the entry rate will be scheduled in two years. Increase is effective as I of January 15,2023. Estimated cost of increase is $65,000. I Discussion was held. Ms. Carter made a motion to accept the Mid-Year Wage Adjustment, Mr. Zito seconded the motion and the vote carried, G 8. Mid-Year Budget Amendment: i Mr. McCoy presented a budget amendment for the fiscal year 2023. Amendment includes adjustments to sales revenues and sales-related expenses, payroll and operational _ expenses and capital expenditures. (See attached budget amendment).Discussion was held. Mr. Williamson made a motion to accept the Mid-Year Budget Amendment, Mr. Zito seconded the motion and the vote carried. 9. Board Comments: Mr. Burns thanked everyone for making sure all stores had what they needed for ID Checks. Everyone welcomed Mr. Green to the Orange County ABC Board. At.12:I2pm Mr. Zito made a motion to adjourn,Mr. Williamson seconded the motion and the vote carried Meeting adjourned. I Chair's Signature and Dare and ecretary's signature and Date 1 I I f I f 1 I I I I I I I OATH OF CONSTITUTION I, Melvin Green 111 , do solemnly affirm that I will support the Constitution of the United States; that I will be faithful 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 me, God. GENERAL OATH I, Melvin Green III 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. NAME Member, ABC Board Subscribed and sworn before me, this the 17th"' day of January 2023. .h- (seal) otary Public "'►�►����""'"'' N0TARy pU9l.1� U 05* 4,444'1 all11{lH►►�► it ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday November 15, 2022, 10:00am Location: 601 Valley Forge Road Hillsborough,NC 27278 Scheduled attendees: Patrick Burns, Board Chair Elizabeth Carter, Vice Chair Mike Zito,Member Tony DuBois, General Manager Judson Williamson, Member Ron McCoy,Finance Officer Angela Willoughby, Asst. GM Julie Mebane, Board Secretary Amy Fowler, BOCC Liaison Taylor Jackson- Human Resources Visitor(s): Scheduled absence: Chris Willett, Beemer, Hadler & Willett, P.A Absent-Taylor Jackson-Human Resources Call to order; de ,at 10:00am,a quorum was present and Mr. Burns, Board Chair called the 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. Approval of the Open meeting Agenda: Ms. Carter made a motion to approve the agenda,Mr. Williamson seconded the motion and the vote carried 2. Meeting Minutes:The open meeting minutes for October 18,2022,were presented.Discussion was held.Mr.Zito made a motion to accept the open session minutes,Mr. Williamson seconded,and the vote carried. 3. Consent Agenda: October 2022 a. Financial Reports: i. Comparative Statement of Net Assets ii Comparative Revenue and Expenses for October 2021 and October 2022 iii Actual-to-Budget Comparison for October 2022 b. October 2022 and Year-to-Date Retail sales e. Statewide sales report Discussion was held.Ms. Carter made a motion to approve the October 2022 Consent Agenda,Mr. Zito seconded the motion and the vote carried. i I i i 4. Management Updates Law Enforcement Reports: This report is required by the NCABC. Mr. DuBois discussed the reports from Hillsborough and Chapel Hill Police Departments. Water Filter/Coolers-We priced other companies for this service due to our old company refusing to price match all our locations. Ultimately,we chose a new company and saved money overall. Smart Safes- We will be transitioning to Loomis in January for a significant cost savings Our previous company completely changed their business model, forcing us to look for alternate options. Orange County Human Rights&Relations letter-The Board received a second letter from this agency involving a complaint about accessibility to Store 41 in Hillsborough.We replaced the front doors as part of the store update project last year. We had the contractor for the Mebane store project pour a new ADA compliant ramp on the other side of the building to replace the existing ramp.-The second letter was sent to us before we completed the ramp and Mr. DuBois responded with the attached letter, as this should be a closed matter. Any further correspondence will be handled by our lawyer. Mebane Project Timeline-The store is expected to open in February 2023.A temporary parking solution has been put in place. Health Insurance-A minimal 5% increase in health insurance costs keeps us under the currently budgeted amount,so we will keep the same insurance. New Board Member Recommendations- We screened interested candidates and made a recommendation to the Board of County Commissioners. Bourbon Lottery-The annual Bourbon Lottery will be held in December after we receive all stock. 5. Employee Retention Benefit-The employment market remains very competitive; staff continues to look for opportunities to increase recruitment and retention of employees. The proposed Employee Retention Benefit chart is an updated version of our current policy and includes a scale based on the same years of service as our vacation policy. The updated policy includes all employees as well as higher percentages for all employees. The updated policy will allow us to attract new employees as well as retain our current employees. Discussion was held. Mr. Zito made a motion to approve the new Employee Retention Benefits,Mr.Williamson seconded the motion and the vote carried. i i i b. Board Comments- Ms. Carter thanked the staff for having the vision to keep things running smoothly on a day-to-day basis. Mr. Williamson also thanked the staff for their excellent work in putting the new retention policy together. He also expressed his enjoyment of conducting the board member interviews and thanked everyone for their flexibility. Mr. Zito recommended trying to recruit new candidates for the next board opening. Mr. Burns stated that he would like to find out where we are at with the board member handbook that had been started previously. Mr. Williamson also stated that the amount of work that the staff puts in speaks volumes for itself. Ms. Fowler thanked the staff for always trying to be proactive and Ms. Carter agreed. Ms. Fowler was also thankful that we found a new board member so quickly. Mr. Burns was very impressed with how the Southern Village Ribbon Cutting turned out and thanked everyone for making it a success. Mr. Burns, Mr. Zito and Mr. Williamson mentioned that the Board needs to show the store employees support by visiting each store when possible. Mr. DuBois ended the meeting by letting the Board know how much we appreciate their continued support as well as Ms. Fowler being a great liaison for us. 11:21 Mr. Williamson made a motion to adjourn the meeting,Mr. Zito seconded the motion and the vote carried. PI 2 Chair's Signature and Date and ecretary's Signature and Date Orange County ABC Meeting Schedule & Recurring Topics for 2023 The following list of meeting dates is based on the current recurring schedule of the third or fourth Tuesday in each month @ 10:00am and dates are subject to change as needed. Recurring Reports: Financial statements from the preceding month are included in the Board email each month along with sales and non-financial data such as unit sales, etc. January 17, 2023: Review actual-to-budget results of the first half of the year and discuss latest financial projections through year-end. Review/update/modify list of recurring Board meeting activities. 6 Month Law Enforcement Report for All agencies Discuss progress of ALERT funding and Law Enforcement Contracts February 21, 2023 of Grantees come in for presentations Living Wage and salary chart Review 2024,2026 New Board Member Recommendations if needed Present to Board of County Commissioners March 21, 2023: Review Board member's term expirations and determine if action is required to request second term appointments of members or to request new members. '/2 of Grantees come in for presentations Review and discuss Board Goals Applications for the Alcohol Education Grant Program have a March 31 deadline. Applications are reviewed during the month of April. Allocations are determined at the May meeting to include in draft budget. April 18, 2023: Review results of the 3rd quarter and compare to budgeted amounts. Review year-to-date financial information, revise projections (if necessary) and latest financial projections through year-end. GM Review distributed to board members for feedback Y Grant books given to board at this meeting to bring back to May meeting Law Enforcement funding requests are due by April 14, 2023 May 23, 2023: 4th Tuesday Review list of projected major property and equipment purchases (over $5,000). Review Preliminary Safes forecast/expense budget for the upcoming fiscal year. Review latest financial projections though year-end. FY2021 Draft budget is presented to the board for review Capital Improvement Plan Review Draft Budget posted online and in media and sent to ABC commission and County Commissioners and announces public hearing. y Review distribution laws and policies relating to "Net Profits before Distributions" and working capital limits Review Law Enforcement funding requests Closed session to Discuss GM Review Review Alcohol Education Grant requests ' Make recommendation to BOCC for Board Chair role and new members Page 1 of 2 pages Orange County ABC Meeting Schedule & Recurring Topics for 2023 'Public Hearing must be held prior to June 20 Meeting' June 20, 2023: Determine distribution amount for the General Fund for next FY. Sales Forecast/Budget for upcoming fiscal year. Determine capital Improvement projects for next FY. Determine Education grant funds for the upcoming fiscal year. Determine General Fund distributions for the upcoming fiscal year. Review Alcohol law enforcement requests and distributions GM Review & Contract Auto-Renewal before July 1. Budget for next fiscal year is adopted and copies sent to ABC commission and County Commissioners before July 1. Determine attendees for the Summer Conference in August r BOCC appoints Board Chair July 2023 if Needed New Board members are introduced and sworn-in or in August if no July meeting Elect Vice-Chair or in August if no July meeting August 22, 2023: 411 Tuesday Review/update/modify list of recurring Board meeting activities. Discuss future meeting dates/times; modify as necessary. Review un-audited financial statements for the past fiscal year if available. Verify Ethics Training completed or scheduled for newly appointed board members September 19, 2023: ➢ Review final copies of audited financial statements. Put independent auditor contract out for bid as needed. Put HVAC contract out for Bid every 3 years 2024, 2027 if needed Have initial Health Coverage conversation if needed October 17, 2023: Review financial results of the 1 st quarter. Review latest financial projections through year-end. Review bids for independent auditors as needed. Review bids for HVAC contracts as needed November 28, 2023: 4th Tuesday Review commercial insurance package if needed (renews 111). v Review leases coming up for renewal and plan for options Review group health insurance renewal (renews 111). Pre-Holiday Season store security as needed Board Attorney review (2023,2025) December 2023 if Needed No Recurring Board Topics are scheduled Page 2 of 2 pages Orange County ABC Board Salary Ranges by Position* Hourly Positions Level Job Description Location Minimum Maximum 3 Temporary Various $15.00hr $15.00hr 4 Part-Time Various 15.85hr 16.60 17.00 hr 18.00 5 Supervisor Various 15.85hr 16.60 42,000 43 7 Assistant Manager Any Store 36,000 37 58,000 59 10 Store Manager Any Store 44,000 45 74,000 75 Salary Positions Level Job Description Location Minimum Maximum 12 Buyer Assistant OfficeANhse 42,000 43 67,000 68 13 Admin Office 44,000 45 70,000 71 14 Buyer OfficeNVhse 56,000 57 87,000 88 15 Finance Office 62,000 63 92,000 93 16 Assistant GM Office 68,000 69 107,000 108 17 GM Office 87,000 88 110,316 130 *GM has legislative cap so this number needs BOCC approval of new range *GM also cannot be paid less than any other employee 6-1 2-22-2022 i ORANGE COUNTY ABC BOARD BE IT ORDAINED by the Orange County ABC Board that the following amendment be made to the annual budget II' g tY g R ordinance for the fiscal year ending June 30,2023. III i Section 1 To Increase revenues and sales-related expenses based on higher than projected sales volumes increase decrease Liquor Sales $451,100 Wine Mixer Sales $1,500 LBD Sales $805,000 Taxes on sales $276,675 Cost of sales $653,955 Working capital retained(Change in net position) $326,970 Section 2 To Increase payroll-related expenditures related to increased pay Incentives and human resources increase decrease Salaries and wages $70,000 Payroll taxes $12,000 Retirement $21,000 Human resources $16,500 Working capital retained(Change in net position) $119,500 Section 3 To adjust operating expenses related to the implementation of GASB 87(lease capitalization)and increases in supplies,service agreements,credit card expenses,vehicles expenses and interest on debt service increase decrease Rent $265,000 Lease amortization $243,000 Interest on leases $45,150 , Store expenses $40,000 Office expenses $10,500 Service agreements $6,250 Credit card processing $45,500 Vehicle expenses $10,500 Cash over/short $250 Interest on debt service $30,000 Working capital retained(Change in net position) $106,150 Pagel oft i Section 4 To adjust capital expenditures related to the opening of the new Southern Village(Chapel Hill) location,the construction of the new Mebane store and the payoff of debt service held on the Chapel Hill North location increase decrease Change Orders,engineering,administration(Mebane) $45,000 Furniture,fixtures and equipment(Mebane) $55,000 Flooring,registers,security,sundry fixtures(Southern Village) $122,200 Floor resurfacing(office) $10,000 j Copier(office) $5,950 Refrigerator units(stores) $7,500 Chapel Hill North debt payoff(BB&T) $588,695 Debt service(principal)(First Horizon) $98,000 Appropriated fund balance(prior year) $306,795 Working capital retained(Change in net position) $394,550 '; 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 17th day of January 2023 Pat Burns, Orange County ABC Chairman i Page 2 of 2 i I ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: January 17, 2023 Agenda Item # 6a Regular Session X Closed Session_ Presenter/information Contact: Ron McCoy Subject:November 2022 Financial Reports Attachment(s): 1. Attachment"A" Comparative Statement of Net Position for November 2022. 2. Attachment "B" Comparative Statement of Revenues, Expenses and Changes in Net Position for November 2022 and 2021. 3. Attachment"C"Actual to Budget Comparison, FY 2023. Brief Summary/Explanations: 1. Comparative Statement of Net Position (Attachment"A"): Cash held by the Board in November ($3,492,315) was down substantially from the previous year (-38.23%), due in part to an increase of expenses over incoming revenues. This is most apparent in the volume of inventory($4,718,333), up $1,373,312(+41.06%). Inventory has increased significantly with the onset of the holiday season, preparation for the new (and larger) Mebane store and the addition of a ninth store, Southern Village. Capital expenditures related to the construction of the Mebane store (not funded by the construction loan) also account for the decrease in available revenues. Monies owed for accounts payable($1,708,206) increased$199,620(13.23%).Tax and payroll liabilities($951,119)were up $58,520 (6.561/4). Total long-term liabilities (including the note payable to First Horizon, $2,212,383) were $3,891,810, up $166,345 (4.471/o). Year to date income ($559,786) decreased -$190,377 (-25.38%). 2. Comparative Revenue, Expenses and Changes in Net Position 2022 to 2021 (Attachment"B"): Retail sales in November were $2,351,866, up $25,915 (+1.11%). Commercial sales (LBD)($412,805)continued to be brisk,up$62,125 (17.72%).With taxes($641,968)up 3.53% and costs of sales ($1,411,007) down (-2.14%), gross profit of$715,902 was 15.67% higher ($96,998)than the same period in the previous year. Total payroll expenses were$289,313,up $56,808 (24.43%),due primarily to increased wages (+$38,212) related to improved holiday sales and the addition of a new store (Southern Village). Total operating expenses for the month were $126,799, up $16,200 (14.65%), the result of increases in rent amortization (+$20,507), credit card processing (+$5,045), service agreements (+$3,258), utilities(+$4,870) and store expenses (+$1,979) and decreases in rent (-$12,416) and interest on debt service (-$14,438). Net income for the month after depreciation was $173,143, up $11,694 (7.24%). Page 1 of 5 pages I I' ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: January 17,2023 Agenda Item # 6a Regular Session X Closed Session 3. Actual to Budget Comparison for Year-to-Date 2022 (Attachment"C"): With five months of the fiscal year complete,approximately 58.33%of allocated funds should remain in the annual budget. As we near the halfway mark of the year, we will examine actual financial performance carefully and make any necessary adjustments to the budget with a mid-year amendment in January. Sales and related expenses continue above those expected, up approximately 3.58%. Total payroll related expenses are marginally higher, (+1.49%), although funds for human resources will need to be increased. Total operating expenses are approximately 5.49%higher than expected, due primarily to increased vehicle expenses, credit card processing, office and store expenses. Additional funds required to address these increases will be presented in the budget amendment. Capital expenditures for the Truist loan payoff(Chapel Hill North) and the additional expenses at the Southern Village store will be presented in the mid-year budget amendment as well. Additionally,the project budget for the new Mebane store will be examined to determine if any additional funding might be required from the Board, using working capital retained from the previous fiscal year. Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments:None II Page 2 of 5 pages II Orange County Alcoholic Beverage Control Board Comparative Statement of Net Position As of November,2022 and 2021 Abashment"A" Assets Current As 22 2021 Variance Cash&Cash E 20 Equivalents Cash-Tmtst 723,376 4,406,166 (3,681,790) Cash-Roxboro Savings 674.161 1,231,250 (357.089) Cash-First Horizon 1,876,195 0 1,876,195 ' Cash-Change Banks 18,583 17,780 803 Total Cash&Cash Equivalents 3,492,315 5,854,196 (2,181,881) -38.23% -- Accounts Receivable - - ------2,718-- - 5,-266- -(2,550)- -- -- - Prepaid Expenses 121,288 "- 70.634 60,654 Security Deposits - ---20,,738- - --.-28.786 (6,030) ' Inventory 4,718,333 3,345,021 1,373.312 41.06% Inventory(bags) 48,385 15,799 32.588 Lease Asset 2.053,336 1,222,602- 630.734 6,964,794 4,688,088 2,276,705 Total Current Assets 10.487.109 10:342.284 114,825 Property&Equipment Land,Buildings&Improvements 10,164,865 10,149,391 45,474 Vehicles&Equipment 1,949 275 1,879,061. 70.214 Total Property&Equipment 12,114,140 12,028,452 85,688 0 71% Less:Accumulated Depreciation (4,10B;274) (3,088,271) (422,003) Accumulated Lease Amodizatio, (315,882) - 0 (315,882) Net Property&Equipment 7,689,9B4 8.M,lol (652,197) -7.82% Other Assels(Pension) Deferred Outflow Asset(OPEB) -242,387 -=293,174 50,787 Pension Deferrels lat Pension Asset 343;977 288,061 56,926 Deferred Cudlowsof Resources - - -201,166- 164.232 38 934 302, G .09 Construction in Progress(Southern Village) 0 - 0 - Constmctionin Progress(Mebane) 2,537193 r 120.047 2.417.146 Total Other Assets 2,537,103 120.047 2.417,146 Total Assets 20,9B7,042. 18,963.821 2p23,421 Liabilities and Equity Current Liabilities Accounts Payable Thin. 1,682,663 1,411,618 171.045 Other 125,543 -498,889 28.675 11]08,208 -1.608,686 199,620 13.23% Excise Taxes 635,978 582,e17 53,156 9.12% Other Taxes 470,998 200,402 (29,404) Payroll U.IA119es 63,338 57,874 5.464 Payroll Accruals 56,345 51.606 4,839 Ammed Interest([ease) 24A65 '0 24,465 951.119 892,500 58,520 Other Current Liabilities Net Liability(OPEB) 546,066 630,877 (84,621) Deferred Pension Liability 363,,162 -639,765 (476,293) Defamed Inflows of Resources(Pension) 649,036 -38,907 510,049 Lease Liability omment portion) 208,948 132,452 76,496 1,688,im - 1,641,871 28,231 1.60% Long Tenn Liabilities NO.Payable(First Horizon) 2,212,380 0 2,212.383 Note Payable(Oakdale) 0 4,633,083 (1,607,288) Note TrmPayable Debt uist)Adjustment 0 ,194,034 (153,600) Long Term Debing formenl(ion) 41,334 194,934 (547,943 Lease Liability(long(arm potion) 1.638.093 1.090,150 54].943 31891,810 3,726,465 166,345 4.47% DlsI'llem ions Payable to Law Enforcement (14,000) 13,668 (27,666) Payable to Education 23,685 40,831 (17,246) Payable to County (56,334) 87,584 (145,918) Total CurrenllLT Liabilities ,g8,149 142,081 (190,830) A34.31% Equity Balance Beginning of the year 12,256,768 10,302,065 1,953.912 Add Income(Loss)Year`4o-Data 559,786 -:760,163 (190,3R) .25.3B% -- Balance End of the Period 12,816,554 11,M,019 1.763,635 Total Liabilities&Equity 20,987.042 18,983,821 2,023,421 I 3 Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes in Net Position For the month of November,2022 and 2021 Attachment"B" November November $ % Sales 2022 2021 Variance Variance Retall-Liquor Sales 2,351,866 2,326,951 25,915 1.11% Wme/Mixers Sales 4,206 4,233 (27) -0.64% Commercial/LBD/Mixed Beverage-Liquor Sales 412.805 360,880 62,125 17.72% Total Gross Sales 2,766,877 2,680;864 88,013 3.28% I Less Taxes Based on Gross Sales 641,968 020,061 21,907 3.53% Net Sales 2,12ti 2,060,803 66,108 3.21% Less:Cost of Sales(inc.breekageladJsts.) 1.411.007 1,441 899 30,892 -2.14% Gross Profit 715,902 618,904 96.998 15.67% Operating Expenses Payroll&Related Salaries & ages._.. 994,955 _ _ 150,743 38,212 24,38% Payroll Y 17,458 11,787 5,671 4B.11% Emp Retirement 19,325 15544_ 3,781 24.32% Health Insurance 38,285 32,404 5,881 18.15% Retiree Health Ins 11,612 11,767 (255) -2.17% Human Resources 1,904 r 245 1,659 677,14% NO 401k 5,194 3,410 1,784 52.32% Processing fees 680 605 75 12.40% Total Payroll 8 Related 289,313 232.505 56,808 1 24.43% Other Operating Expenses Board Members/Meeting/Travel/lraining 350 425 (75) -17.65% Rent 4.300 16,716 (12,416) -74.28% Lease Amortization 20,507 20,507 100.00% Repairs&Main (Bldgs) 2,268 2,628 (360) -13.70% Repairs&Malnt.(Equip.) 102 883 (781) -88.45% Utilities,Telephone and Internet 11,880 7,,010. 4,870 69.47% Insurance-Business 6,409 5,472. 937 17.12% Store Expenses,Supplies and Bags 14,679 12,700 1,979 15.59% Travel/Mileage Reimbursement - -- --- - 0,00% Office/Warehouse Supplies&Expenses 5,837 3,709 2,128 57.37% Ext.Maintenance Services 2,034 2,145 (111) -5.17% Contract/Service Agreements 7.679 4,421. 3,258 73.69% Postage 35Q 406 (56) 0.00% Professional Services(legal/audit) 1,976 1,566 409 26.12% Dues/Subscripllons/Licenses 760 1,071 (311) -29.04% Credit Card Processing/Bank fees 45,731 40,686 5,045 12.40% Tralning/Education/Meeting - - 100.00% Burglar Alarm&Security 575 675 - 0.00% Vehicle Expense 1,398 445 951 213.71 Uniforms 564 564 0.00% Interest(Debt Service) (4,646) 9,792 (14,438) -147.45% Interest(Leases) 3,695 3,595 100.00% Cash over/short 323 (94) 417 -443.62% Contingencies/Misc. 31 - .43 12 -27.91% Total Other Oper Expense 126,799 110699. 16,200 1 14.65'. Total Operating Expenses 416,112. 343,104 73,008 21.28% Operating Income 299,790 275,800 23,990 8.70% �I Other Income Investment income 145 207 (62) -29.95% Miscellaneous 0.00% Total Other Income 1451 207 62 -29.95% Net Income Before Distributions 299935 276007 23,928 B.67% Statutory Distributions: Law Enforcement(5%) 14,000 13,833 167 1.21% Alcohol Rehabilitation&Education(7%) 21,000 19,750 1,250 6.33% '.. Total Statutory Distributions 35.000. - 33,683 1,417 4.22% Net Income Before Profit Distribution 264935 -242424. 22.511 9,29% Profit Distribution:Orange County-General Fund 58.333 44167 14166 32.07% Net Income(Loss)before depreciation 206602 198,257 8,345 4,21% Depeedation(ncnrvbudgeted item) 33.459 3609 173,143 161,449 11.604 7.24% Year to Date Sales Comparison cvrrertt cmren -- Sales FY 2023 FY 2022. Change % Retail Liquor 10,648,874 10.640,272 108,602 1.03% Wine Sales 75,714 17500 (1,786) -10.21% LED Sales 207817fi 1,809:611 269,565 14.90% Total Sales 12 743 7fi4 12367 383 1 376.381 3.04% Netincome/y7D) 569786 750183 190,377 -25.38% 4 �� i i Orange County ABC Board j Achad to Budget Comparison _ For thus ie.1 year ending 06/30/2023 Attachment"C" NOV no 2023 Balance % Sales 202E Budget Reve.Nlm Remaining Rare,Sales 2,351,868 10,648,874 24,52C,230 13,871,356 56.57% VdmgMixer 4,206 15,714 38,000 22,286 58.65% LBO 412.805 20]9,175 3,602,485 1,523,310 42.25% G.ss5ales 2.768.871 19;743,763 28,160,715 15,416,95E 54.75% Texas based on gloss arias 641,960 1.965,136 6 617,770 3,652,634 55.19% Net Sales 2,126,909 9,778,627 21.542,948 11,964,319 54.61% COstof Sales lather aver'a§swoors) 1,411,007 6,551,075 14,713,975 8,162,900 55.48% Gress Profit 715,902 3,227,552 6,828971 3,601,419 52.74% Operating Expenses benchmark Paympend R.I.Rad Expenses 5833% Salaries and Wages 194,956 913,51E 2,157,145 1,253,629 57.85% Payroll Taxes 17,450 74,421 16Z345 87,924 54.16% Rrllrement 19,326 99 830 210,910 111,10 52.88% Group Health Inuraer, -30285 379,961_.422,675. 242,714.-_- 5742% Ret4ee's Group I a 11512 57,561 131,850 74,289 W.34% Human inamorata 1004 _13,963 5,500. (8,463) -153.87% 4011, 6,104 29,125 69,395 40,270 58.03% I. Processing fees 680 -,.3455. 81500 5,g45 59.36% Tmelpaymlllelrtrrl expensed 289,313 1,371;812 3,178,321. 18D6,509 58.84% 01here,amen9Expanses Board MembereflAustagp7ravelRminin9 350 -9,540 6,6DO 3,060 45.35% Rent 4,300. 21,787 319,300 297,513 93.18% LeaseFlmmflzallon 2D,507 99,499 (99,499) Repairs&Maintenance Ridge 8,268 17,807 40;g00 22,193 55.409A Repairs&Maintenance Equip. 102 81821 20,000 11,179 5590% 1 Utilities,Telephone,Internet 11,080 ",231 95,950 51,719 53.90% Business Insurance 8,409 32,D45 75,000 42,955 57.27% Stare Supplles,Bags and Expenses 14,679 R7,611 135,000 47,388 35,10% Barney.Travel - -490 1,500 1,010 87.33% Offitt Supplles&Expenses 5,837 17,529 17,,500 (29) -0.17% Maintenance Services 2,034 10236 26,400 16,164 61.23% Service Agreements(Data/HVAQ ],e]8 38,395 78,000 39,605 50]6% Postage 350 1,190 3,100 1,510 61.61% Pool essland Fee,(affIced hareffland legal( 1..976 -10,758 35,000 24,242 6928% Dues&Suhscriptions 780 2,049 4,9D0 2,852 58.20% Credit Card Processing 45,731 213,506 430,000 216,494 50.35% Training and tarragon - 1,708 fmom 8,292 82.92% Bull.,Air,.and Secushy 575 ' 2,975 7,200 4,325 60.07% Vehicle Expense 1,39E ISRTS 18,000 2,525 14.03% Unifmms 564 07 4,200 3,593 85.55% Debt Servlce(interest expense) (4,646) 16,307 $3,375 fi7,C69 80.44% gooses(burs") - 3,685 *2037D884 - (18,917) Cash over/short 323Soo (1) -0.20% Contingencies/Mlec. 31500 509 101,80% Total operating expane. 12Q]99 ,412025 746,150 5284% Total OpemfinglPeyr011 Expenses 410.11259034E 2,552,660 55.61% Operating Income 299790 ,238,625 1,048,759 46.05% Other IncomeInternet Income 1q52,000 1,214 6C.]D% 1.500 1,500 ICUO% Total Other Income 1453,500 2,714 77.54% Net Income Before Profit Distribution: 299,995 1190;652 2.242,125 1,D51,473 40.90% Wonder,Distributions Law Enfrrcainent 14,000 70A90 168.000 98,000 58.33% Alcohol Rehab&Ed 21.000 J.105,000 252.000 147,ODD 53.33% Total 6tatutary Distributions 35,000 - 17$000 420,000 245,000 58.33% Net Into..Before ProO[Olsbibuifon 264,935 1,015,652 1,822,125 006,473 442R% Profit Distribution Orange Corm"tn Fund 68,333 201,06E 70gODD 403,334 58,33% E Washing Cuumal Retained": 206,802. ]23,906 1,122,125 398,139 35.48% Ceprevidkm(nmardpebdlem) 174� 15421 173,14x Capital Outlay Month WD Budget aedxm remxmhn{ Store#4(Mebpne) fi.remnstmnl.n 41,051 167,203. 1,265.100 1,077,897 85.20% Change Ordersluxineenne'Pmien Mminutmtlon 1.550 17,353 190,000 172,647 90.117% Furniture,6x.ms and equipment gFE) 4,246 110,250 106,005 95.15% Resurface noofs/office 51949.. 10,000 4,051 40,51% Refrigerator units(five aWrea) 2,580 15,OOD 12,4E0 82 80% Smoking Vino,, 45,111 0 (45,111) -100.00% Capital Receipts Debt service proceeds(FH) (10T,203) (1,219,335) (1,032,132) 04.65% A,mpr'raled fund balance(RSB) 0 (371,015) (3]1,015) H.up. Debt Servtreforindoall Trobt(never HiR North) 0 an.009 89.115 (SBB,fi94) 4160.00% First Hart...(Mature Store) 0 -. 0 152.440 152,440 100.00% ' 42,601 753,p4) 241,555 (511,4921 -211]6% 5 i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: January 17,2023 Agenda Item # 4b Regular Session X Closed Session Presenter/Information Contact: Ron McCoy Subject: November 2022 Year-to-Date Retail and Mixed Beverage/LBD Store Sales Attachment(s): 1. Attachment "A" Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales by Store for November 2022 and 2021 (Page 3) 2. Attachment "B" Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales Rankings for November 2022 (Page 4) 3. Attachment "C" Comparative Statement of Fortified Wine Sales by Store for November 2022 and 2021 (Page 5) Brief Summary/Explanations: Comparative Statement of Monthly and Year-to Date Retail/LBD Sales by Store (page 3) As the opening of the holiday season,November is generally a robust sales month for the Board. With $290,743.66 in revenues, the Board set a single day record for sales (all stores combined) for the Wednesday before Thanksgiving, the busiest sales day of the year. Ram's Plaza(2)led all store sales for the month($417,656), followed closely by Oakdale (10) with $411,094 and Carrboro (7)with$403,146. Ram's Plaza(2) also led in LBD sales with $253,123.Ram's Plaza(2)led all stores for year-to-date sales($1,994,565),followed by Carrboro (7) with$1,925,527. Total bottles sold in November(178,180)was up 7,464 (4.37%),with the largest increase in the sale of "minis" (50 ml), up 9,063 (14.091/4). The sale of other/non-mini sized bottles declined by-3,250, -3.54%,an indicator of consumer thrift. Comparative Monthly and Retail/LBD Sales by Store Rankings (page 4) Combined,Ram's Plaza(2)(17.76%),Oakdale(10)(17.48%)and Carrboro(7) accounted for 52.38% of total retail sales volume. Ram's Plaza (2) also accounted for 61.32% of all LBD sales. i Page 1 of 5 pages I ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: January 17,2023 Agenda Item #4b Regular Session X Closed Session_ Comparative Monthly and p y Year-to Date Fortified Wine Sales Gage 51 Fortified wine sales for the month($4,206) increased by$567(15.58°/u). Carrboro(7) led all wine sales with$827,followed by Ram's Plaza(2) with $819. Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments:None Page 2 of 5 pages i Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales by Store For the month of November,2022 and 2021 Attachment"A" i Monthly Llouor Sales %of Retail Sales November,2022 November.2021 di erence %Increase retallsales Hillsborough(1) 177,314 175,298 2,016 1.15% 7.54% Rams Plaza(2) 417,656 462,236 (44,580) -9.64% 17.76% Chapel HIII North(3) 323,138 326,935 (3,797) -1.16% 13,74% Mebane(4) 222,285 220,094 2,191 1.00% 9.45% Meadowmont(5) 198,535 199,106 (571) -0.29% 8.44% Eno/Durham(6) 134,402 135,982 (1,580) .1.16% 5.71% Carrhoro(7) 403,146 427,845 (24,699) -5.77% 17.14% Southern Village(8) 64,296 0 64,296 100.00% 2.73% Oakdale(10) 411,694 378,455 32,639 8.62% 17.48% 2,351,866_. _ 2,325,951_ 25,915 1.11% LBD %of LBD sales Rams Plaza(2) 253,123 217,016 36,107 16.64% 61,32% Mebane(4) 651 634 17 2.68% 0.16% Meadowmont(5) 14,398 9,226 5,172 56.06% 3.49% Carrboro(7) 75,854 74,864 990 1.32% 18.38% Oakdale(10) 68,779 48,940 19,839 40.54% 16.66% 412,805 350,680 62,125 17.72% TOTAL 2,764,671 2,676,631 88,040 3.29% Total Bottles(November) 178,180 170,716 7,464 4.37% LBD only 16,140 14,489 1,651 11,39% Retall(min/s) 73,374 64,311 9,063 14.09% Retail(other) 88,666 91,916 (3,250) -3.54% Year-to-Date Liquor Safes, %of Retail Sales Throuuh 11/30/2022 Through 1I3012021 difference %Increase retail sales - - Hillsborough(1) 819,211 794,638 24,573 3.09% 7.69% Rams Plaza(2) 1,994,565 2,061,111 (66,546) -3.23% 18.73% Chapel HIII North(3) 1,426,585 1,461,487 (34,902) -2.39% 13.40% Mebane(4) 1,031,986 1,010,795 21,191 2.10% 9.69% Meadowmont(5) 928,125 900,967 27,158 3.01% 8,72% Eno/Ourham(6) 627,373 655,621 (28,248) -4.31% 5,89% Carr6oro(7) 1,925,527 1,927,408 (1,881) -0.10% 18.08% Southern Village(8) 116,335 0 116,335 100.00% 1.09% Oakdale(10) 1,779,167 1,728,246 50,921 2.95% 16.71% 10,648,874 10,540,273 108,601 1.03% LBD %of LBD sales Rams Plaza(2/9) 11309,023 1,212,492 96,531 7,96% 62.96% Mebane(4) 4,958 4,826 132 2,74% 0.24% Meadowmont(5) 67,959 4'7,173 20,786 44,06% 3.27% Carrhoro(7) 378,661 325,085 53,576 16.48% 18.21% Oakdale(10) 318,575 220,035 98,540 44.78% 15.32% 2,079,176 1,809,611. 269,565 14,90% TOTAL 12,728,050 12,349,884 378,166 3.06% I i i Page 3 I I I i Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales Rankings For the month of November,2022 and 2021 Attachment 'B" Sales Rankinas(Wine/Liquor) (Monthly) i Retail Sales(lig./wine) November,2022 RANI( Rams Plaza (2) 417,656 1 s7.76% Oakdale (10) 411,094 2 17.48% Carrboro (7) 403,146 3 1z14% 52.38% Chapel Hill North (3) 323,138 4 13.74% Mebane (4) 222,285 5 9.45% Meadowmont(5) 198,535 6 8.44% j Hillsborough (1) 177,314 7 7.54% I Eno/Durham (6) 134,402 8 5.711 Southern Village(8) 64,296 9 2.73% 2,351,866 LBD Rams Plaza (2) 253,123 1 61.32% Carrboro(7) 75,854 2 18.38% Oakdale (10) 68,779 3 16.66% Meadowmont (5) 14,398 4 3.49% Mebane (4) 651 5 0.16% 412,805 Page 4 I i Orange County Board of Alcoholic Beverage Control Comparative Statement of Year-to-Date Fortified Wine Sales by Store For the month of November, 2022 and 2021 Attachment "C" Year to Date Sales %of Retail Wine Sales Through 11/30/2022 Through 11/30/2021 difference °%a increase retail sales ! Hillsborough (1) 128 252 (124) -49.21% 3.04% Rams Plaza (2) 819 659 160 24.28% 19.47% Chapel Hill North (3) 585 517 68 _ 13.15%_ 1191%_ Mebane(4) 169 169 0 0.00% 4.02% Meadowmont(5) 390 338 52 15.38% 9.27% Eno/Durham (6) 234 130 104 80.00% 5.56% Carrboro(7) 827 897 (70) -7.80% 19.66% Southern Village(8) 406 0 406 100.00% 9.65% Oakdale(10) 648 677 (29) -4.28% 15.41% i 4,206 3,639 567 15.58% i I Page 5 I I ORANGE COUNTY ABC BOARD—AGENDA FORM I Meeting Date: January 17, 2023 Agenda Item # O Regular Session X Closed Session_ Presenter/lnformation Contact: Ron McCoy Subject: November 2022 Year-to-Date Retail and Mixed Beverage/LBD Store Sales i Attachment(s): 1. Attachment "A" Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales by Store for November 2022 and 2021 (Page 3) 2. Attachment `B" Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales Rankings for November 2022 (Page 4) 3. Attachment "C" Comparative Statement of Fortified Wine Sales by Store for November 2022 and 2021 (Page 5) Brief Summary/Explanations: Comparative Statement of Monthly and Year-to Date Retail/LBD Sales by Store(page 3) As the opening of the holiday season,November is generally a robust sales month for the Board. With $290,743.66 in revenues, the Board set a single day record for sales (all stores combined) for the Wednesday before Thanksgiving, the busiest sales day of the year. Ram's Plaza(2)led all store sales for the month($417,656),followed closely by Oakdale (10)with$411,094 and Carrboro (7)with$403,146. Ram's Plaza (2) also led in LBD sales with $253,123.Ram's Plaza(2)led all stores for year-to-date sales($1,994,565),followed by Carrboro (7)with $1,925,527. Total bottles sold in November(178,180) was up.7,464 (4.37%),with the largest increase in the sale of "minis" (50 ml), up 9,063 (14.09%). The sale of other/non-mini sized bottles declined by-3,250, -3.54%, an indicator of consumer thrift. Comparative Monthly and Retail/LBD Sales by Store Rankings (page 4) Combined,Ram's Plaza(2)(17.76%),Oakdale(10)(17.48°/u)and Carrboro(7)accounted for 52.38% of total retail sales volume. Ram's Plaza (2) also accounted for 61.32% of all LBD sales. Page I of 5 pages i i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: January 17, 2023 Agenda Item # 6b Regular Session X Closed Session - i Comparative Monthly and Year-to Date Fortified Wine Sales Gage 5) Fortified wine sales for the month($4,206) increased by$567(15.58%). Carrboro(7) led all wine sales with$827,_followed by Ram's Plaza(2)with$819.__ i I Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments: None i Page 2 of 5 pages i 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 November,2022 and 2021 Attachment"A" Monthly LtauorSafes %of Retail Sales November,2022 November.2021 di erence %Increase retailsoles Hlllsborough(1) 177,314 175,298 2,016 1.15% 7.54% Rams Plaza(2) 417,656 462,236 (44,580) -9.64% 17.76% Chapel Hill North(3) 323,138 326,935 (3,797) -1.16% 13.74% Mebane(4) 222,285 220,094 2,191 1.00% 9.45% Meadowmont(5) 198,535 199,106 (571) -0.29% 8.44% Eno/Durham(6) 134,402 135,992 (1,580) 4.16% 5.71% Carrboro(7) 403,146 427,845 (24,699) -5J7% 17.14% Southern Village(8) 64,296 D 64,296 100.00% 2.73% Oakdale(10)--- - -- 411;094 378,455------ -32,639 - 8.62% - ---17.48%— — ---- ----- - ----- - 2,351,866 2,325,951 25,915 1.11% LBD %of LBD sales Rams Plaza(2) 253,123 217,016 36,107 16.64% 61.32% Mebane(4) 651 634 17 2.68% 0.16% Meadowmont(5) 14,398 9,226 5,172 56.06% 3.49% Carrboro(7) 75,854 74,864 _ 990 1.32% 18.38% Oakdale(10) 68,779 48,940 19,839 40.54% 16.66% 412,805 350,680 62,125 17.72% TOTAL 2,764,671 2,676,631 88,040 3.29% Total Bottles(November) 178,180 170,716 7,464 4.37% LBD only 16,140 I4,489 1,651 11.39% Retail(minfs) 73,374 64,311 9,063 14.09% '.. Retail(other) 88,666 91,916 (3,250) -3.54% - Year-to-Date Liquor Sales "b of Retail Sale. Through 11/30/2022 Thmueh 11/3012021 difference %inClPaSe retallsales Hillsborough(1) 819,211 794,638 24,573 3.09% 7.69% Rams Plaza(2) 1,994,565 2,061,111. (66,546) -3.23% 18,73% Chapel Hill North(3) 1,426,585 1,461,487 (34,902) -2,39% 13.40% Mebane(4) 1,031,986 1,010,795 21,191 2.10% 9.69% Meadowmont(5) 928,125 900,967 27,158 3.01% 8.72% Eno/Durham(6) 627,373 655,621 (28,248) -4.31% 5.89% Carrboro(7) 1,925,527 1,927,408 (1,881) -0.10% 18.08% Southern Village(8) 116,335 0 116,335 100.00% 1.09% Oakdale(10) 1,779167 1,728,246 50,921 2.95% 16.71% 10,649,874 10,540,273 108,601 1.03% LBD %of LBD sales Rams Plaza(2/9) 1,309,023 1,212,492 96,531 7.96% 62,96% Mebane(4) 4,958 4,826 132 2.74% 0.24% Meadowmont(5) 67,959 47,173 2D,786 44.06% 3.27% _ Carrhoro(7) 378,661 325,085 53,576 16.48% 18.21% Oakdale(10) 318,575 220,035 98,540 44.78% 15.32% 2,079,176 1,B09,611 269,565 14.90% TOTAL 12,728,050 12,349,884 378,166 3.06% i i if it i Page 3 i Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales Rankings For the month of November, 2022 and 2021 Attachment 'B" Sales Rankings(Wine/Liquor) (Monthly) Retail Sales(1ia./wine) November,2022 RANK Rams Plaza (2) 417,656 1 17.76% Oakdale(10) 411,094 2 1748% - -Carrboro(-7)- - ----- -403,146- -3 - 17-14% 52.38% - - Chapel Hill North (3) - -- 323,138 4 13.74% Mebane(4) 222,285 5 9.45% Meadowmont (5) 198,535 6 9..44% Hillsborough (1) 177,314 7 7.54% Eno/Durham (6) 134,402 8 5.71% Southern Village (8) 64,296 9 2.73% 2,351,866 LBD Rams Plaza (2) 253,123 1 61.32% Carrboro(7) 75,854 2 18.38% Oakdale (10) 68,779 3 16.66% Meadowmont(5) 14,398 4 3.49% Mebane (4) 651 5 0.16% 412,805 Page 4 i Orange County Board of Alcoholic Beverage Control Comparative Statement of Year-to-Date Fortified Wine Sales by Store For the month of November,2022 and 2021 Attachment "C" Year to Date Sales %of Retail Wine Sales Throuah11/30/2022 Through11/30/2021 difference %increase retallsales Hillsborough(1) 128 252 (124) -49.21% 3.04% Rams Plaza (2) 819 659 160 24.28% 19.47% Chapel Hill North_(3) _ _ __ ,585_ ___ 517 68 _13.15% 13.91%__ Mebane(4) 169 169 0 0.00% 4.02% Meadowmont(5) 390 338 52 15.38% 9.27% Eno/Durham (6) 234 130 104 80.00% 5.56% Carrboro(7) 827 897 (70) -7.80% 19.66% Southern Village(8) 406 0 406 100.00% 9.65% Oakdale(10) 648 677 (29) -4.28% 15.41% 4,206 3,639 567 15.58% Page 5 i ORANGE COUNTY ABC BOARD-AGENDA FORM Meeting Date: January 17,2023 Agenda Item # 6c j Regular Session R Closed Session i Presenter/Information Contact: Ron McCoy I Subject: Statewide Sales Report for November 2022 i _Attachment(s):_ - - - - - - - 1. Attachment'INC Statewide Sales Report of Spirituous Liquor(Retail and LBD Sales)" November, 2022 i Brief Summary/Explanations: With sales of$2,764,672, Orange County ABC dropped slightly in statewide sales rankings, from 1011 to 111h. Mecklenburg County ABC placed first in total sales ($22,240,417) and LBD sales ($8,050,838) while Wake County ABC led retail store sales with $14,269,987. Statewide sales for November were $157,684,252 (7.97%), with a 6.07% increase in retail store sales and a 17.28% increase in LBD/commercial sales. i Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments: None i Page 1 of 2 pages III I mcq m e rvm n .y rQQnlly ry 'i m .+ ro rvm qn qm nNa .y eTm rvm N m om rom n o CI N N �a-I m emi N 5 y rr�� rl N O (V o �y M fi m ry ei rM.� t0 N ei n N N O N m a I1aO� N (t'lpi� rO}J� tD O 1 m� V V ei n T m O Vf r0 n N a a pad N m n N N N N ry N N yN ^^ m �R `R mrvm v000m % mM e+ Id O O m g b n Mm b n ml yr el mNN N F M T U1 O n m m d' B N O r n O O O N O W O V n O Vml v ry m m ' v w N o n-vpi� m m m'vi n ry ?2 9' ..._ .-m mro N n O IU O O O VI a n V M n N N VI a O CF N n 1f1 b O �O N O c0 M n V1 T m rl'm Or W n '1 N O O OI OI DJ 4 m N N.i N A A 4 nl rl ei fl- � N u gz 993R 99 dF y, dF m o .-I oma o m rvroo T n m N m A m vi m a m m A .mi ,tO-r ov � ti rri mrti � d 6 rd cjmru ai 'i 'i ao .ia dq r: c ro m m a .+ M ry a ry ry o ,y o .-r m O N O1 W m m>mh n.m+ .N+ �mmU `.Ol�O mN NVrvl No mbM T.°Ma t�m4 1mfi mm'+ omOI mOO �0No NTlO �OOoII ao mN ay A 5NmS Wb g W rl O OI W mai O �y p yyr Ep1riD M nHO Vmf NO} mOrryy�� M1 rOYI M . r n m mOn MM. 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S.U U Q ¢ c w m > > u m � p Ea o u m ¢ $ w QQ o 0 'g u o u u o a Q n fa W w 0 o v u E n o o c u al o o f. a v a p E > O m Y o c S a o16 w s ot e A .c m c m oo S oo 0 'cg ° ioaz � u � zauo33 V yC 1' m g N I i ORANGE COUNTY ABC BOARD-AGENDA FORM Meeting Date: January 17, 2023 Agenda Item #7a Regular Session X Closed Session Presenter/Information Contact: Ron McCoy i Subject: December 2022 Financial Reports i -Attachment(s). --- - - _ - - - - - 1. Attachment"A" Comparative Statement of Net Position for December 2022. 2. Attachment "B" Comparative Statement of Revenues, Expenses and Changes in Net Position for December 2022 and 2021. 3. Attachment"C"Actual to Budget Comparison, FY 2023. 4. Supplement: "Disbursement of Revenue" (Informational) Brief Sum mary/Explanations: 1. Comparative Statement of Net Position (Attachment"A"): Cash held by the Board ($4,441,889) was down -$1,596,622 (-26.44%) from the same period last year, although the gap decreased from the prior month (-38.231/o). Although inventory ($4,023,772) remained in excess of the prior year ($632,084, 18.64%), the volume decreased from November(41.06%). Decreases in cash are also the result of continued investments in capital spending. Total property and equipment ($12,179,746) increased $151,294 (+1.26%) with the addition of the new Southern Village location. Construction of the new store in Mebane($2,610,956)increased $2,490,909 over last year, $2,333,804 of which has been funded to date with a loan from First Horizon. Trade accounts payable($1,325,922)decreased -14.15% (an indicator of a decline in inventory ordering) while excise taxes ($850,572) increased 8.27%, reflective of increased sales. Although not an expense to the Board, sales taxes to be remitted to the state/county ($240,804) indicated a similar increase (7.40%). Year to date income($864,728) decreased -$227,495 (-20.83%) from last year. 2. Comparative Revenue, Expenses and Changes in Net Position 2022 to 2021 (Attachment"B"): With the addition of the new store in Southern Village, increased consumer holiday shopping and a resurgence in orders from commercial/LBD customers, monthly sales in December ($3,740,508) were the highest on record for Orange County ABC, up $286,338 (8.29%). Taxes were up accordingly (+8.23%) while cost of goods increased 10.07%, leaving gross profit($940,938) up $43,404 (4.84%). Payroll-related expenses ($374,283) increased 19.55%, primarily due to increased wages paid (+$46,835, 20.82%) in response to elevated sales volumes. Accordingly, total operating expenses ($140,587)were up 9.8%,due primarily to credit card processing/bank fees ($62,626), up $10,550 (20.26%). i Page 1 of 6 pages I I i I ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: January 17,2023 Agenda Item # 7a Regular Session X Closed Session_ Increases in lease amortization (+$20,507) and lease interest ($3,658) were generally offset by decreases in rent (-$11,573), a result of the implementation of GASB 87 (lease capitalization). Net income for the month(after depreciation)was $298,951,down-$43,108(42.60%). 3. Actual to Budget Comparison for Year-to-Date 2022 (Attachment"C"): The mid-year point of the fiscal year is the time in which we review the annual budget and present the Board a budget amendment for review and approval. Our annual budget is not symmetrical, however, in that the second quarter of the fiscal year-October through December- is our highest volume period while the third quarter-January through March-is our lowest. Nevertheless, evaluating the budget at the mid-year mark allows us to forecast trends for the remainder of the year. At the close of the holiday season, sales are approximately 8.54% above those projected as are sales-related costs (taxes, cost of goods). As overall sales volumes have remained at or above those of the previous year, we expect sales for the remainder of the fiscal year to continue at similar levels. Total payroll expenses are approximately 4.94% above those allocated, due in part to pay incentives and increases related to the competitive job market. This trend is expected to continue. While several ancillary expense accountss (health reimbursement, flex spending) were rolled into "Human Resources" (a new department this year),the overall budget for this account will need to be increased for the year. Total operating expenses for the year are approximately 6.69%above projected, due primarily to GASB 87 created categories (lease amortization, interest on leases) which need to be added to the budget. Credit card processing fees are trending 14.22%higher than expected, although these expenses will lessen in the third quarter. Office supplies and expenses related to the setup of two"new"offices should be increased as should store supplies related to the setup and opening of the new Southern Village store. Capital expenses will be examined and discussed as part of the budget amendment agenda item. 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 11 Orange County Alcoholic Beverage Control Boats Comparative Statement of Net Position As of December,2022 and 2021 Attachment"A" Assets 2022 2021 Variance Current Assets Cash&Cash Equivalents Cash-Truist 1,064,432 4,817,670 (3,763,138) Cash-Roxboro Savings 806,712 1,205,341 (398.829) Cash-First Horizon 2,562,946 0 2,662.945 Cash-Change Barka 17.800 15,600 2.200 Total Cash&Cash Equivalents 4,441,889 "38.511 (1,596,622) -2&44% Accouofs_ftecelvable _2,718. __ 7A30_ _-(4,314)___. Prepald Expenses 170.7% 134,156. 36,040 Security Deposits _._ 20,730. :.28.788_ (0,030) Inventory 4.023,772 3,391,688 632,084 18.64% Inventory(bags) 41,425 48,495 (7,070) Lease Asset 2.063,330 1,222,602 830,734 6,312,781 4.832,737 1,480,044 Total Current Assets 10754,870 ,10,671,248 (118,678) Property&Equipment Land,Buildings&Improvements 10,161 10,149,391 15,474 Vehicles&Equipment 2.014.881 1,879,081 136,820 Toral Property&Equipment 12,179,748 12,01 151.294 1.26% Less:Acwmulaled Deprecia0on (4,142,905) ,.(3,723,078). (419,888) Accumulated Lease Amortization (336,389) - 0 (336.389) Net Property&Equipment 7,700,391 ',6,306,374 (604,983) -7.26% Other Assets(Pension) Defence!Outflow Asset(OPEB) -242,3B7 -293.174 50,787 Pension DeferralsMel Pension Asset 343,977 289,061 55,926 Deterred Ouglows of Resources 204;186- 184232 36934 3p2',756 188,108 �d3,647 ! Construction in Progress(Southern Village) 0 0 - �. Construction In Progress(Mebane) 2.610,956 120,047 2,490,909 Total Other Assets 2.010,056 120:047 2.490,009 Total Assets 21,368,]73 10455,778 IJ912,995 Liabilities and Equity Current Liabllitles Amounts Payable Trade 1,246,636 1,424;391 (177,755) Other 79,286 -120.043 (40,757) 1,325,922 1.544.434 (218.512) -04.15% Excise Taxes 850,572 785,685 64,987 8.27% Other Taxes 240,804 '224.208 16,598 7.40% Payroll Liabilities 73,401 ei'm 12,315 Payroll Accruals 81.,367 73�15M 7,813 Accrued Imerest(lease) 24,428 -a 24,428 !. 1,270.572 1,144,431, 126.141 11.02% Other Current Liabilities Net Liability(OPEB) 540.056 630,677 (84,621) Defence Persian Liability 363,462 838,755 (476.293) Deferred Inflows of Resources(Pension) 649,638 -88,987 510,849 Lease Liability(current poNpn) 209.652 132,462 77,100 1,968,706 1,a41, 71 26,636 1.63% Long Term Liabllitles Note Payable(First Horizon) 2,333,804 0 2.333,804 '. Note Payable(Oaktlale) 0 1,798;368 (1,798,366) Note Payable(Truisq 0 025,896 (526,896) Long Term Debt Adjustment(lease) -9,076 -194,934 (204.009) Lease Liability(long term portion) 1,619,286 - 1,090.160 629,135 3,844,014 3.709.348 234.666 6.33% Distributions Payable to Law Enforcement p 0 - Payable to Education 38,083 21,367 16,696 Payable b County 0 -750 760 Total CurrentlLT Liabilities 38,083 20,81] 17,446 84.62% Equity I!, Balance Beginning of the year 12,255,768 10;302,856 1.953.912 Add Income(Loss)Vear-m-Oates 604.7213 1,092,223 (227.495) �2083% Balance End of the Period 13.121,498 11,305,070 1.726,417 Total Liabilities&Equity 21.360,7]3 18,455,778 1.912,995 j 3 i Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes in Net Position For the month of December,2022 and 2021 Attachment"B" i December December $ % Sales 2022 2021 Variance Variance Relalk Liquor Sales 3,324,738 3,092,098 232,640 7.52% Wine/Mixers Sales 5,982 5,068 914 18,03% Commerolal/LBD/Mixed Beverage-Liquor Sales 409,788 357,004. 52,784 14.79% 1 Total Gross Sales 3,740,508 3,454,170 286,338 8.287/. Less Taxes Based on Gro 858,147 792.903 65,244 5.23% Net Sales 2,882,361 2.681,267 221094 8.31% Less:Coat of Sales 51 90%n 1,941 423 1,763,733 177,690 10,07% Gross Profit 940938 897,634 43,404 4.84% Operating Expenses Payroll&Related l Salaries&Wages 271,791 224,956 46.835 20.82% - —Payroll rtaxes - -- -—— ----1f681--_-—__T6_,72T -2_1T6_12.85% Emp Retirement __26,722- _ __20,256 6,466 31.92% Health insurance - 38,245 _ 32,486 5,759 17.73% :� Regime Health ins 11,512 11,767 (255) -2,17% Human Resources 1,254 2,714 (1,460) -53.80% NC 401k 5,122 3,485 1,637 46.97% Processing fees 800. 696. 104 14.94% Total Payroll&Rah io oe e; 374283 313,081 61,202 19.55% Other Operating Expenses Board Members/Meelingrfmvelrrmining 350 425 (75) -17.65% Rent 5,143 16,716 (11,573) -69.23% Lease Amortization 20,507 - 20,507 100,00% - Repairs&Mold. (Ell 1,305 2,768 (1,463) -5235% \ Repairs&Malm.(Equip.) 1,476 4,976 (3,500) -70.34% Utilities,Telephone and Internet 3,145 8,660 (3,715) -64.15% Insurance-Business 6,409 4,376 - 2.033 46.46% Store Expenses,Supplies and Bags 14,590 13,258 1,332 10.05% Travel/Mileage Reimbursement -_5 - 5 0.00% Office/Warehouse Supplies&Expenses 1,024 630 494 93.21% Ext.Maintenance Services 1,874 3,530 (1,666) -46.91% Cenlrect/Servlc,Agreements 7,898 7,410 482 6,60% Postage 409 768 (349) 0.00% Professional Services(legal/audit) 3,15E 1,566 1,592 101.66% Dues/Subscdpllons/Licenses 303. 302. 1 0.33% Credit Card Processing/Bank fees 62,626 52,076. 10,550 2D.26% Training/Education/Meeting 122 122 100.00% Burglar Alarm&Security 675 576 D.uD% Vehicle Expense 1,368 1,951r (563) -28.86% Uniforms 0.00% Interest(Debt Service) 4,658 9,998 (5,440) -5It 41% Interest(Leases) 3,658 3,658 10D.00% Cash over/short (4) (38) 34 -81. -. Contingencies/Mist. 68 1 67 6700.00% Total Other Oper l 31/0 140,687 128,044 12,543 9,80% Total Operating Expenses 514,570 44.1,125 73,745 16.72% Operating Income 426,068 466,409 (30,341) -6,65% Other Income Investment income 907 206 699 336.06% Miscellaneous 0.00% Total Other Income 907 - -208 699 336.06% Net Income Before Distributions 426975 456617 (29,642) -6.49% Statutory Distributions: Law Enforcement(5%) 14,000 13,834 166 1.20% Alcohol Rehabilitation&Education(7%) 21000 19,750.. 1,250 6.33% Total Statutory Distributions 36,000 - 33.584 1,416 4.22% Net Income Before Proff nl 48% 391,975 423 033 (31,058) -7.34% Profit Distribution: Orange County-General Fund 58333 44166 14,167 32.08% Net Income(Loss)before depreciation 333,642 378,867 (45,225) -11.94% Depreciation(non-budgeted item) 34,691 36.808 19 0 298,961 342,069 (43,108) 72.60% Year to Date Sales Comparison current current sales FY 2023 FY 2022 Change % Retail Liquor 13,973,612 13,632,370 341.242 2.50% Wine Sales 21,698 '22686 (672) -3.86% LBD Sales 248&964 2106.615. 322,349 14.88% Total Sales 16,484,272 16,821,553 662,719 4.18% Not Income(fro) 528'S 884728 1092223 227,495 -20.83% 4 i Orange County ABC Board III, Actual to Budget Comparison For theJ6cal year ending 0613012023 Attachment"C" DEC no 2023 Balance % Sales 2022 Budget Remaining Reneiurs, Liquor Sales 3.324,738 13,973,612 24,520,230 10,546,618 43.01% Wine/Mixer 5,982 21,696 38'WO 16,304 42.81% LBD 409.788 2,48892 3,602,485 1,113,522 30.91% Gross Sales 3.740,508 16,484,271 28,160,715 11,676,444 41.46% Taxes board an 9mss salve 858,147 3,823,283 6.617770 2,794A89 42.23% "Ostler 2,882,361 12,660,988 21.542,946 8,881,958 41.23% Costof Bales(RwWFe lmmleyadjudmeaq 1,941.423 8,492,498 14,713,975 6221,477 4228% One"p Vg 040,938 4,169,490 6,928,971 2,660,481 30.96% Operating Expenses henNmvk Peyall and Related Ecuenses SO.W% Salaries and Wages 2)1,)91 1,185,307 2,157,145 901,838 45.31% Payroll Taxes 18,837 93;258 162,345 59,087 42.58% R t ant 20,Y22 11k532 710,910 —_204,469 488)%_ —�Grgplig p Heelthl ...Ilse_ 38245 _ 2192gfi�42 6 __. Retiree's Group I ma nsurance 11,512 b90>3 f31,850 62,]D 47.61% Human Resources 1254 45,217 _ 5,500 (9,]1)) -II6.6]% 401, 5,122 34;247 69,395 35,148 50.05% Processing fees 800 4;255 8,500. 4,245 49.94% Totelpayrofeclatedexpenses 374,283 1474COTS 3,178,321 1,432,226 45.06% scher Opra"C'Expenses Boom MembereMleelingrPravol?reining 350 8,890 6,6W 2,710 41.06% Rent 5,143 26,930 319,300 292,370 91.57% Lease ACCOIDOIch 20,51Y7 120,006 - (120,006) Repairs&Maintenance-Blegs 1'305 19,112 40,000 2Q888 52.22% Repalrs&Maintenance-EquIP. 1.470 10,297 20p00 9,703 48.52% ' UNlitles,Telephone,Internet 3,145 41,384 95,950 54,565 56.07% Business lnemance 6.409 3%,V4 75,000 36,546 48.73% j Stare Supplles,Sags and EApemes hEcOO 102 202 135,000 32,798 24.29% II Employee Travel 5 495 1,500 1,OD5 67.0066 Office Supplles&Expanses 1,024 18,553 17,500 (1,053) E.020, Maintenance Services 1,074 12,110 26,400 14,290 54.13% Service Agreements(Data/"VAC) 7,898 -4,293 78,000 31,]0] 40,65% Postage 409 `1,599 3,100 1,501 48.42% Professlonai Fees lelgce)(audit and legal) 3,158 13,916 35,0110 21,584 60.24% Dues&Subsviptlans 333 2,351 4,900 2,549 52.02% ' Credit Card PmCC,,!ng 62.620 276,132 43 EODD 153,B69 35.78% Training and Education 122 1,830 lO,ad, 8,170 81.70% Burglar Alarm and Security 575 3,45D 7,200 3,150 62.08% Vehicle Expense 1,388 16,90 18,000 1,137 6.32% Uniforms 602 4,200 3,593 85.55% Debt Service(ntemat expense) 4,556 20,865 B3,3J5 62,530 )4.9]% Interest/Leases) 3,658 22,575 (22,575) Cash over/,h.,t (4) 5R7 Soo 3 0.60% ContingOndes/Mlsc 60 59 500 441 08.20% Totsloperanogexpenaee 140687 800A70 1,417,025 611555 43.3111 TOO OperstinOlPayroll Expenses 5f4,870 2,548;684 4,590N8 2,043,782 44 52% Operating Income 44.000 1,621,926 2,230,626 616.699 22.55% Other Income Interest Income 907 1,60 2,000 307 15.36% Miscellaneous - -0 1.500 1,500 10060% I Total Otherincome D07 '1,693 3,500 1,807 51.63% Net Income Before Profit Distributions: 420.975 1828019 2,242,125 618,506 27.59% SlatutoryDlslribuNons Lew Enforcement 14.000 84,000 168,000 84,000 50A0% AICaM101 ReM1ab&Ed 21,000 128000 252,000 126,000 50.00% Total Statutory Distributions 35,000 210,OOD 420,000 210.000 50.00% Net Income Before Profit Distribution 391,9I5 1.413.619 1.84125 408.506 nA2% P.1H Distribution li Orange County-den Fund 58.333 350,000 700000 350 No 50.00% { Working Capital Retained'; 333,642 1;Q03 19 1,122.125 50,506 5.21% Ovprevlvavn(mnkw¢&etl Remf 3 rm 1.M1 aget, eSEssa Capitol outlay Month WD" Budget eadanremalmue Seem#4(Mebane) Stare mnstrustan 2,750 268,210 i.a6.100 14006,984 79.59% Change orderslronalicil./Pm)eet Adorn eratlon 1.550 20,103 190,000 169,897 89.42% 'unit.re,Oxmms and equlpment(FFE) 65.606 60,851 110,250 40,399 36.64% Resurface floon/otnce 5,049 1D,000 4,051 40.51% Refrigerator units(Rve stores) 2,680 15,000 12,420 82.80% Southern Village 45,111 0 (45,111) -IODdO% I, Capital Receipts BebtservlCe prori(FH) (250,216) (1.219,335) (961,119) 78.82% Appropriated fund balance(RSB) 0 (371,015) (3]3,015) 100.00% Debt Sumba principal) frolst(Chopet Hill Acerb) D 677,009 89.115 (588,6941 E60.60% First Horhon(Mebane Store) 0 0 162.440 152."0 100.00% 09,906 821,403 241,555 (5]9,8481 -240.a5% 5 i I I Disbursement of Revenue ($i) Pro lt* Distributions Operations Payroll r t i w i t Taxes , 1I I Cost of Goods Al 71�xn•� F .. P } *Working Capital ital Retained I i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: January 17,2023 Agenda Item # 7b Regular Session X Closed Session_ Presenter/Information Contact: Ron McCoy Subject: December 2022 Year-to-Date Retail and Mixed Beverage/LBD Store Sales it --Attachment(s): 1. Attachment "A" Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales by Store for December 2022 and 2021 (Page 3) 2. Attachment "B" Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales Rankings for December 2022 (Page 4) 3. Attachment "C" Comparative Statement of Fortified Wine Sales by Store for December 2022 and 2021 (Page 5) Brief Summary/Explanations: Comparative Statement of Monthly and Year-to Date Retail/LBD Sales by Store (page 3) With combined LBD (commercial) and retail store sales of$3,734,526, Orange County ABC achieved record high sales for the month of December. On Dec. 23, 2022, Store #10 (Oakdale Drive, Hillsborough) set a single day record with total sales of$73,668. Store #10 led all locations in sales for 16 business days of the month (61.54%) and set a single store monthly sales record (including wine sales)of$646,679. Ram's Plaza (2) had monthly retail liquor sales of$575,652, followed by Carrboro (7) with $526,603. In its first holiday season, Southern Village (8)had $122,314 in store sales. Ram's Plaza(2) led all LBD sales for the month with$221,139, followed by Carrboro (7) with $88,164 and Oakdale (10)with$84,882. The total number of bottles sold in Orange County(irrespective of price)was 218,287, up 5.43%. Total liquor sales for the year($16,462,576) were up $663,591 (4.20%). i Page 1 of 5 pages i I i i I I ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: January 17,2023 Agenda Item # 7b Regular Sessio,77 Closed Session Comparative Monthly.and Retail/LBD Sales by Store Rankings (page 4) Oakdale(10)led all retail store sales,accounting for 19.43%of total sales volume.Ram's Plaza (2) led all LBD transactions with 53.96% of total commercial sales. Comparative Monthly and Year-to Date Fortified Wine Sales (image 5) Sales of fortified wines ($5,982) increased by$914 (18.03%).Carrboro (7) led wine sales with $1,250, followed by Ram's Plaza(2) with $1,141. I Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments: None II I I i i i j Page 2 of 5 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 December,2022 and 2021 Attachment"A" MonthlVllauor Sales r*exaudinewlael %of Retail Sales December,2022 December.2021 di erence %increase retailsales Hillsbarough(1) 247,837 222,847 24,990 11.21% 7.45% Rams Plaza(2) 575,652 581,137 (5,485) -0.94% 17.31% Chapel HIII North(3) 448,840 435,486 13,354 3.07% 13.50% Mebane(4) 321,928 289,467 33,461 11.60% 9.68% Meadowmont(5) 249,976 249,004 972 0.39% 7.52% Eno/Durham(6) 185,733 178,895 6,838 3.82% 5.59% Carrboro(7) 526,603. 536,477 (9,874) -1.84% 15.84% Southern Village(8) 122,314 0 122,314 100.00% 3.68% _.. Oakdale(10)-_. _ —645,855 —599,785- --46,070-- 7.68%-- . 19.43%..-- ------__ 3,324,738 3,092,098 232,640 732% LED - %of LBD sales Rams Plaza(2) 221,139 198,971 22,168 11.14% 53.96% Mebane(4) 1,564 1,690 (126) -7.46% 0,38% Meadowmont(5) 14,039 20,804 (6,765) -32.52% 3.43% Carrboro(7) 88,164 70,593 17,571 24.89% 21.51% Oakdale(10) 84,882 64,946 19,936 30.70% 20.71% 409,788 357,004 52,784 14.79% TOTAL 3,734,526 3,449,102 285,424 8.28% Total Bottles(December) 218,287 207,049 11,238 5.43% LSD only 14,861 13,778 1,083 7.86% Retali(minis) 84,227 76,493 7,734 10.11% Retail 119,199 116,778 2,421 2.07% Year-to-Date L/auorSales %of Retail Sales Through 12/31/2022 Through 12/3112021 di rence %Increase retailsales Hlllsborough(1) 1,067,048 1,017,485 49,563 4.87% 7.64% '.. Rams Plaza(2) 2,570,217 2,642,248 (72,031) -2.73% 18.39% Chapel HIII North(3) 1,875,425 1,896,973 (21,548) -1.14% 13.42% '... Mebane(4) 1,353,914 1,299,263 54,651 4.21% 9.69% '. Meadowmont(5) 1,178,101 1,149,971 28,130 2,45% 8.43% Eno/Durham(6) 813,106 834,515 (21,409) -2.57% 5.82% Carrmm(7) 2,452,130 2,463,884 (11,754) -0.48% 17.55% Southern Village(8) 238,649 0 238,649 100.00% 1.71% Oakdale(10) 2,425,022 2,328,031 96,991 4.17% 17.35% 13,973,612 13,632,370 341,242 2.50% LED %of L3D sales Rams Plaza(2/9) 1,530,162 1,411,463 118,699 8.41% 61.48% Mebane(4) 6,522 6,517 5 0.09% 0.26% Meadowmont(5) 81,998 67,977 14,021 20.63% 3.29% Carrbom(7) 466,824 395,678 71,146 17.98% 18.76% Oakdale(10) 403,458 284,980 118,478 41.57% 16.21% 2,488,964 2,166,615 322,349 14.88% TOTAL 16,462,576 15,798,985 663,591 4.20% Page 3 i i i Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales Rankings For the month of December,2022 and 2021 Attachment 'B" Sales Rankings(Wine/Liguori!Monthly) Retail Sales(lig./wine) December, 2022 RANK Oakdale(10) 645,855 1 19.43% Rams Plaza (2) 575 652 2 17.31% Carrboro (7) 526,60_3 3 15.84% Chapel Hill North (3) 448,840 4 13.50% Mebane(4) 321,928 5 9.68% Meadowmont (5) 249,976 6 7.52% Hillsborough(1) 247,837 7 z45% Eno/Durham (6) 185,733 8 5.59% Southern Village(8) 122,314 9 3.68% 3,324,738 LBD Rams Plaza (2) -- 221,139 1 53.96% Carrboro (7) 88,164 2 21.51% Oakdale (10) 84,882 3 20.71% Meadowmont (5) 14,039 4 3.43% Mebane (4) ,564 5 0.38% 409,788 Page 4 V Orange County Board of Alcoholic Beverage Control Comparative Statement of Year-to-Date Fortified Wine Sales by Store For the month of December,2022 and 2021 Attachment "C" Year to Date Sales %of Retail Wine Sales Through 12/31/2022 Through 12/31/2021 difference %increase retailsales Hillsborough(1) 349 221 128 57.92% 5.83% Rams Plaza (2) 1,141 824 317 38.47% 19.07% Chapel Hill North (3) 868 737 131 17.77% 14.51% - - - - - Mebane(4) - - _- - -- 260 -- 208 52 25.00% 4.35% Meadowmont(5) --648 -- 609 39 6.40% 10.83% Eno/Durham (6) 169 195 (26) -13.33% 2.83% Carrboro(7) 1,250 1,346 (96) -7.13% 20.90% Southern Village(8) 473 0 473 100.00% 7.91% Oakdale(10) 824 928 (104) -11.21% 13.77% 5,982 5,068 914 18.03% Page 5 I i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: January 17,2023 Agenda Item #7c Regular Session X Closed Session Presenter/Information Contact: Ron McCoy Subject: Statewide Sales Report for December 2022 Attachment(s): I. Attachment"NC Statewide Sales Report of SpirituouZiquor(Retail and LBD Sales)" December,2022 Brief Summary/Explanations: Of the 172 Boards in the state, 26-27 have typical monthly sales of greater than one million dollars. With the onset of the holiday season, this number increased to 34 boards, accounting for 74.86% of all liquor sales in the state. The total sales of liquor in North Carolina in December were $213,796,114, up $20,000,701 (10.32%) from the previous year. Orange County ABC slipped slightly to 13'h place with total liquor sales of$3,734,526. Mecklenburg County ABC was O place in total sales of liquor($29,645,939)and in LBD sales ($9,055,894). Wake County ABC was 2°d in total sales ($26,810,656) but had the highest number of retail store sales ($21,571,026). i Action Requested: L Consent Agenda Item. 2. Review and discuss as needed. 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Y N A l0 O 1y+ W b Nm 1+ WN �Vn N m N l°VI •�1 A fWJ �I J W W i° m W Lp�I VI Nm� ' W G V 1N0 W G V IO V N N o IAi A O FN+ N W IPO w G A"°Ji � Nu IV/1 � IA+ Vp IV• A Ibn Vi � �• I y N G Owl W A O 1+ V b Ol b m O V O56 O Y N N m A.V 1° IY+ {n 1p O W G O O A A W m m N Ip A O N P N W Y O N J uV IO F. m m N P F. Ll A G J W. d: 2° 9 d° I I' i HILLSBOROUGH POLICE DEPARTMENT 127 N. CHURTON ST. HILLSBOROUGH, NC 27278 •, OFFICE (919) 296-9500-FAX (919) 732-2187 Chief of Police Duane Haniptort Hillsborough PD ALERT Activities 2022 /tCTIVIh'I�, _ Jar)-Mat` �A r Jury; JuIR5e Cls#;pec -242�TQgals it On Premise Compliance Checks 1 0 0 0 1 Off Premise Compliance Checks 0 0 0 0 0 Total#Premise Checked 15 0 0 0 15 Surveillance/Saturation Operations 1 1 0 1 3 Checkpoints 0 0 0 0 0 On/Off Premise Inspections 0 0 0 3 3 Trainings 0 0 0 0 0 Meetings 1 2 1 1 5 Other 2* 0 0 0 2 "�NF�?;R�I'�IIENTACT'IQNS' Sales to Underage 2 0 0 0 2 DWI 0 0 0 1 1 Other Violations 1 0 0 0 1 Alcohol Possession Charges 0 0 0 0 0 Controlled Substances Violations 1 0 0 0 1 Inspection Violation 0 0 0 0 0 Inspection Warning 0 0 0 0 0 Fil DING/Hours ABC Funding Used $700 $140 $0 $495 $1,335 OC Partnership Funding Used 0 0 0 0 0 Hours engaged in ALERT activities 18.5 8 2 13 41.5 *Assisted other agency with operations 2022 Challenges Significant staffing issues and turnover during 2°d and 31 quarter. Very low officer and underage buyer interest. 2023 Plans/Goals: ✓ Increased to pay for officers to work ALERT related operations from $35/hour to $45/hour. ✓ Scheduling operations during the week instead of the weekends. ✓ Training several new officers to join our compliance operation team and inspection team. ✓ Recruitment of underage buyers. Networking with other agencies within Orange County for underage - buyers. 127. North Churton St. Hillsborough, NC 27278 919 296-9500 Chapel Hill Police Department 828 Martin Luther King Jr.Blvd. / Chapel Hill,NC 27514 phone(919)968-2760 www.townofchapelhill o% I December 6, 2022 [General Manager] [Name of Establishment] [Address] [City, State, Zip-code] Dear [General Manager]: We pride ourselves in being a friendly,proactive police department, and we recognize that the sale of alcohol is a legitimate business practice. However, your employees must recognize that the sale of alcohol is a privilege that carries certain responsibilities. As a routine part of our investigations of incidents involving Driving While Impaired, we attempt to determine how the alcohol was obtained. We want to alert you that your business was recently identified as the place of last drink for a person charged with Driving While Impaired. We are sending this letter in an effort to help you keep track of what may be going on in your business. Unless corroborated by other witnesses, evidence, or farther incidents,we will consider this report unverified and will not investigate further. We want you to know about it so you can evaluate the serving practices of your staff. Additionally, we offer training to bar and restaurant staff to help them better perform their responsibilities when serving alcohol. We trust you to determine if a problem exists at your business. We encourage ABC licensees to have written policies that clearly describe employee responsibilities under the law when serving or selling alcohol. We also support regular training of staff and the use other tactics that help keep your staff alert and your business in compliance with our state law that prohibits service of alcohol to an obviously - intoxicated individual The unverified report of Sale(s)to and Intoxicated Person, in violation of NCGS 1813-305,made at [LOCATION] involving a person who was charged for Driving While Impaired. The sale(s)were made between the hours of[TIME]. The above information is for your consideration and assistance in evaluating the need to improve employee serving practices. If you are confident that the report is false, feel free to take no further action. At this time, our agency plans no further action on this matter although this letter will be placed on file and a copy may be sent to the North Carolina Alcohol Beverage Control Commission. Sincerely, Investigator Mondrez Pamplin Alcohol Law Enforcement Liaison Officer II I �I O Ul CD ()I O ccn O (31 O T 1 V j m m 0 D � `° m 3 � z 0 F O f' Z ?€ ON m z c vo N m 3; • � s I N N � N i I if i i ii - i cn -v cn -i O D O > m �C7 p p O 00 z O � r o c Cf) m � m n p ry o � = m D S rn � -0o * -n me O � m mac) c) ;aM (-) � rn zODOD O Cn —1 -0 U) 0 0 y r -p O z rn = r z 0 0 D x 0 z p r m m-v - m = G70 0 O D rn > r -n z c� � 0 > M m D 0 0 � _ � m 4' mz o0ym p Cn p X Cn r D Dn zmC- EF z cnn mmz Z r p r -I D r -n m X m 'i c� oo D . D r-- O 0 m �U> r D --I O M m = Z D m m m z z r �p m z z Cn m D Cl) O OD p m n > ;u C) < C m < D O D m m p CO o p � z -DI � ;'. m O m C c r r j co D z 3j m o = z -- z m ¢ O Cl) o = CO m c 0 Cl) z m rn c m O m o -mn D Cl) c O x = C= � z z D n � co 0 Co m c r z � 'n n O D zz 0 N I i i ORANGE COUNTY ABC BOARD Open Meeting Board Minutes Tuesday February 21, 2023, 10:00am Location: 601 Valley Forge Road Hillsborough,NC 27278 Present: i Patrick Burns, Board Chair Elizabeth Carter, Vice Chair Mike Zito, Member Tony DuBois, General Manager Judson Williamson, Member Ron McCoy, Finance Officer Angela Willoughby,Asst. GM Julie Mebane, Board Secretary Amy Fowler, BOCC Liaison Taylor Jackson- Human Resources Melvin Green, Member Visitor(s): Tova Hairston-Boomerang Youth Inc. Samantha Luu- Campus & Community Dean Blackburn, Carpe Diem Jessica Dreher-Orange County School System i Scheduled Absences: Chris Willett, Beemer, Hadler& Willett, P.A, Trish Halsey- Carpe Diem, Absent: Tova Hairston- Boomerang Youth Inc Call to order: at 10:04 am, a quorum was present and Mr. Burns, Board Chairman, called the Board Meeting to Order. Mr. Burns read the Mission Statement: The Mission of the Orange County ABC Board and our employees is to serve our locality responsibly by controlling the sale of spirituous liquor, returning profits to Law enforcement,Alcohol Education, and the County Fund while providing excellent service in customer friendly, modern, and efficient stores. Mr. Burns read the Conflict-of-Interest Statement. The question was asked: does anyone have a conflict of interest with respect to any matters on the agenda?All present said nay. 1. Approval of the Open meeting Agenda: Mr. Williamson made a motion to approve the agenda, Mr. Zito seconded the motion and the vote carried. 2.Minutes of the open session January 17, 2023, were presented. Mr. Williamson made a motion to approve the open session minutes as presented, Mr. Zito seconded the motion and the vote carried. 3.Alcohol Rehabilitation and Education Grant Mid-Year Presentations: 2022-2023 Grantees presented a midyear update to the board. Each grantee reported on their goals, strategies, measurements of success and tools used. They answered questions from the Board members as well. 1 i i 4.Consent Agenda: February 2023 a. Financial Reports: i. Comparative Statement of Net Assets ii Comparative Revenue and Expenses for January ill Actual-to-Budget Comparison for January 2023 b. January 2023 and Year-to-Date Retail sales c. Statewide sales report * Discussion was held.Mr. Williamson made a motion to approve the February ConsentAgenda, Ms. Carter seconded the motion and the vote carried. 5. Management Updates: Law Enforcement: This report is required be the NCABC. Bourbon Steward Class- Multiple Store Managers, two Office Personnel and two Board Members were able to attend a class held at Mystic Distilling. Each member had the opportunity to take a test to become Certified Bourbon stewards. OC Human Rights & Relations letter: No additional information at this time. Mebane Project Timeline: The store construction started on January 3, 2022. Anticipated opening is in early April. 6.Gencral Manager Evaluation Format. . Ms. Willoughby presented a preliminary evaluation form for the general manager position and demonstrated the current online performance management platform. Discussion was held. Feedback and suggestions from board members was encouraged to help develop the GM evaluation format. A final copy of the updated format will be brought to the March, 2023 board meeting for approval. 7. Board Comments: Each Board member thanked Ms. Willoughby for her hard work on getting the General Manager's evaluation updated. Mr. Williamson and Mr. Green thanked Mr. DuBois for the opportunity to attend the Bourbon Steward Class, Mr. Burns shared his positive experience in attending the CAD conference. At 12:12pm Mr. Green made a motion to adjourn, Mr. Williamson seconded the motion and the vote carried Meeting adjourned. h ir's Signature and Date Bo cretary's Signature and Date C c)'"v i i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: February 21,2023 Agenda Item # 5a Regular Session X Closed Session Total operating expenses ($121,352) increased $14,701 (13.78%), due primarily to increases in lease amortization (+$20,507), utilities (+$3,548), contract services ($3,277) and interest on leases ($3,622).These increases were offset somewhat by declines in rent (-$12,481), legal and audit services (-$2,427) and interest on debt services(-$4,778). Total increased expenses ($94,708) in conjunction with a nominal increase in profit ($20,885) contributed to a decline in net income of-$88,787. After depreciation expenses of $34,691, total income for the month was-$19,950, down -$86,670 from the previous year. 3. Actual to Budget Comparison for Year-to-Date 2023 (Attachment"C"): While revenues and expenses are not evenly distributed throughout the fiscal year, with five months outstanding, nearly 41.67%should remain in allocated funds. Although January saw a downturn in retail store sales, revenues for the year remained approximately 5.14%above those budgeted.As sales in the "winter"quarter are expected to continue to"soften,"this overage amount is projected to decrease somewhat. January was a higher-than-expected period in payroll expenses. As a result, year-to-date payroll expenses are currently 4.56%higher than expected. Overall payroll expense levels are anticipated to decline in the following months during the"slower" sales period. Total operating expenses are presently 2.39% above those projected for the year,with credit card processing fees continuing to trend higher. Store expenses are approximately 6.59%higher while office expenses are up 14.78% for the year. i 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 I i ORANGE COUNTY ABC BOARD—AGENDA FORM i I Meeting Date: February 21,2023 Agenda Item # 5a Regular Session X Closed Session_ Presenter/Information Contact: Ron McCoy Subject: January 2023 Financial Reports Attachment(s): 1. Attachment"A"Comparative Statement of Net Position for January 2023. 2. Attachment `B" Comparative Statement of Revenues, Expenses and Changes in Net Position for January 2023 and 2022. 3. Attachment"C"Actual to Budget Comparison, FY 2023. Brief Summary/Explanations: 1. Comparative Statement of Net Position (Attachment"A"): I Total cash held by the Board($3,819,101)was-$1,526,013 (-28.551/6)less than the prior year, a deficit that has remained consistent for the past three months. The Board remained sufficiently"liquid,"however,with a current ratio of 4.25 (current assets/current liabilities)and an "acid-test"ratio (cash/current liabilities) of 2.01. Inventory volume, an indicator of the Board's financial health, was at $3,969,926, up $631,771 (18.93%). While higher than the previous year, the increase included the addition of an additional store, Southern Village, accounting for $269,315 of the increase. Inventory of bags used to package store sales ($86,808) was up $38,151 (78.41%). (Bags are stocked in the warehouse and allocated to stores as needed.)Bag usage fell off during the pandemic period but increased significantly in recent months. Accounts payable owed by the Board ($1,062,209) decreased by -$3,435 (-0132%). Long term liabilities ($4,054,629) increased by 9.79%, due primarily to the First Horizon financing of the new Mebane store. Year to date income($850,491) decreased -$308,450 (-26.61%) from last year. 2. Comparative Revenue, Expenses and Changes in Net Position 2023 to 2022 (Attachment"B"): Retail store sales for the month ($1,776,906) declined by -$47,295 (-2.59%) while LBD/commercial sales ($407,317) increased $143,408 (54.34%). (A decline in store sales during the post-holiday period is not usual, often driven by New Year's resolutions). By comparison,during the pandemic period of the previous year,retail store sales were at elevated levels while LBD sales were suppressed. Gross profit of$556,608 was up slightly ($20,885, 3.90%). Total payroll-related expenses ($328,039)was up $80,007, (32.26%), due primarily to j calendarization and a recent increase in employee wages. Increases in employee health insurance (+$8,364) was the result of the addition of new employees to the policy and 2023 rate increases. Page 1 of 6 pages i i Orange County Alcoholic Beverage Control Board Comparative Statement of Net Position As of January,2023 and 2022 Attachment"A" l Assets 2023 2022 Variance f Current Assets Cash&Cash Equivalents Cash-Trart 1,017,282 4,181,470 (3,164,188) Cash-Roxboro Savings 804,946 1,148,044 (343,098) Ceshi Hotel 1,979,073 0 1,979,073 Cash-Change Bank¢ 171800 16,6m 2,200 Tell Cash&Cash Equivalents 3,8191101 6,345,114 (1,526,013) -28.55% Accounts Receivable 2,704 68,N6.520 6,250) Prepaid Expenses 120,736 128,520 68,184 Security Depcsiis 69,926 28,156 (1,030) 771 Inventory J,986,808 3,348,657 838,151 78.41% Inventory(begs) 63,336 48,65] 30,734 ]8 A1% Lease Asset 6,316,226 4,222,602 542,560 6,316,226 4,773,6fifi 1,542,560 Total Current Areas 10,,135,327 10.118,780 16,547 P no Lord,party8 Equlpmenl Lord, Equiings&Improvements f2,014,081 10,149,361 35,474 820 Vehicles B Equipment 2,179,746 1&79061 1fi,294 Total Property&Equipment 12,179,746 12,020,462 151,284 Leos:Accumulated Depreciation (4,177,557) (3.759,887) (417,770) j Accumulated Lease Annyrgzsllcn (3%.896) 0 (356,896) Net Property&Equipment 7,045.193 8.258,666 (623,372) Other Assets(Pension) Deferred Outflow Asset(OPEB) -242.307 493,174 60,787 Pension DefenalslNet Pension Asset 343,977 28B4O51 55,926 Deferred Outflows,of Resources 201166 164,232 36,934 302:756 159,109 143,647 Construction in Progress(Southern Village) 0 0 - I Construction in Progress(Mebane) 2743,039 151,430 2,591,609 Total Other Assets 2,743,039 1511430 2,501,609 Total Assets 20,828,315 18697884 2128,431 Liabilities and Equity j Current Liabilities Accounts Payable j Trade 963,655 982,727 (19,072) DNer 08,554 82,917 15,637 1,062,209 1.055,644 (3,435) -0.32% Excise Texas 506,864 4711 27,922 Other Taxes 120.641 132,818 (3,277) Payroll Liabllilies 81,OW 76.729 5.338 Payroll Accruals 95,153 79,688 15,465 Accrued Interest(lease) 24.392 0 24,392 837,017 787J77 691840 Other Current Liabilities Net Liability(OPEB) 546,056 630,677 (81 Deferred Pension Liability 36&462 83%765 (476,293) Deferred Inflows of Resources(Pension) 549,635 38,987 510,649 Lease Liability(current portion) 21016B 132.452 77706 1,659,312 1,641,871 27,441 Lone Term Liabilities Note Payable(First Horizon) 2.403.266 0 2,463,266 Note Payable(Oakdale) 0 1,789,394 (1,789,304) Nola Payable(Twist) 0 616,691 (a is 691) Long Term Debt Artwhaentlaudilcr -60.409 0 (50,409) Long Term Debt Adjustment(Jesse) 41,334 194,934 (163,600) j Lease Liablllty(Icng term portico) 1.600,438 1,09g150 610,268 4,064629 3,593,169 361,460 9.79% Distributions Payable to Law Ear omewant (500) (167) (333) Payable to Education 38,056 24,076 13,08D Payable to County 58,333 43,417 14,916 TOUT Curmntfl-T Liabilities 96.889 08,226 2Z663 Equity Balance Beginning of the year 12.255,768 10,302,856 1,953,912 Add lncome(Loss)Yownt Dale 850,401 1,168,041 (308,4501 -26.61% Balance End of the Period 13,107,259 11.461 797 1,645,462 Tolal Liabilities&Equity 20,826316 18,697 BBd 2,128431 Ali 3 I Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes in Net Position For the month of January,2023 and 2022 Attachment"B" January January $ % Sales 2023 2022 Variance Variance Recall-Liquor Sales 1,776,906 1824,201 (47,295) -2,59% Wine/Mixers Sales 2,816 3,653 (837) .22,91% Commerdal/LBD/Mixed Beverage-Liquor Sales 407,317 263.009 143,40E 54.34% Total Gross Sales 2,1B7,039 2,091,763 95,276 4.55% Less Taxes Based on Grass Sales 611,749 483,738 28,011 5.79% Nat Sales 1,675.200 1608026 67,265 4,18% Less:Cost of Sales(inc.breakagelbojsrs.) 1,118 682 1,072,302 46.360 4.33% I Gross Profit 556,608 535,723 20,885 3.90% Operating Expenses Payroll&Related Salaries&Wages 232,338 173,884 58,454 33.62% Payroll Taxes 16,040 11,907 4,133 34.71% Emp Retirement 21,933 14,914 7,019 47.06% Health Insurance 39,533 31,169 8.364 26.83% Retiree Health Ins 11,513 11,757 (254) -2.16% Human Resources 1,118 245 B73 356.33% NC 401k 5,035 3.515. 1,520 43.24% Processing fees 529 631 102 -16016% Total Payroll&Related 326,039 248,032 80,007 32,26% Other Operating Expenses Board Members/Meeling/Trevel7fmining 378 425 (47) -11.06% Rent 4,300 16,781 (12,481) -74.38% Lease Amortization 20,507 20,507 100,00% Repairs&Maim (Dallis) 769 1,075 (316) .29,40% Repairs&Malnt.(Equip.) 708 712 (4) .0,86% Utilities,Telephone and Internet 12,355 8,817 3,548 40.24% Insurance-Business 7,043 6,409 634 9,89% Store Expenses,Supplies and Bags 11.412 12.200. (788) -6.46% Travel/Mileage Reimbursement _ 0.00% Office/Warehouse Supplies&Expenses 1,917 1,844 73 3.96% Ext.Maintenance Services 1,954 2,198 (244) .11.10% Contract/Service Agreements 7,698 4,421 3,277 74.12% Postage 350 21 329 0.00% Professional Services(legal/audit) 1,975 4,402 (2,427) -55.13% Dues/Subscdptions/Licenses 453 302 151 50.00% Credit Card Processing/Bank fees 36,521 34,597 1,924 5.56% Training/Education/Meeting 1,600 - 1,600 100.00% Burglar Anna&Security 576 575 - 0.00% Vehicle Expense 2,006 2,114 (109) -5.16% Uniforms - 0.00% Interest(Debt Service) 5163 9,941. (4,770) -46.01% Interest(Leases) 3,622 3,622 100.00% Cash over/shod (3) (186) 183 -98.39% Contingencles/Mlsc. 50 3 47 1566.67% Total Other Oper Expense 121.362 106.661 14.701 13.78% Total Operating Expenses 10'7.82 354.683 94,708 26,70% Operating Income 181,040 (73,823) -40.78% Other Income Investment Income 203 654 322,17% Miscellaneous 35' 35 0.00% Total Other Income 238 619 260.08% Net Income Before Distributions 108074 181278 (73,2D4) AO.38% Statutory Distributions; Law Enforcement(5%) 14,000 13,833 167 1.21% Alcohol Rehabilitation&Education(7%) 21,000 19,750 1.250 633% Total Statutory Distributions 35,000 33,583 1,417 4.22% Net Income Before Profit Distribution 73,074 147,695 74,621 -60.52% Profit Distribution: Orange County-General Fund 58333 44167 14,166 32.07% Net Income(Loss)before depreciation 14,741 103,628. (88,787) -85.76% 34,691 36808 I (19,960) 66,720 (88.670) -129.90% Year to Date Safes Comparison curren0 current Sales FY 2023 FY 2022 Change Recall Liquor 15,760,618 16,455,671 293,947 1.90% Wine Sales 24,512 26,221 (1,709) -6.52% LBD Sales 2,890281 2,430,524 465.767 19.16% Total Sa/es 16,671311 17,913,316 757,995 423% Noe Income(YTD) 860491 11be 941 308450 -28.61% 4 i Orange County ABC Board Actual to Budget Comparison For the jkcai War ending 00012023 Affachmeat"C" JAN wo 2D23 Balance, V. Solos 2023 Budget NumeiNn9 Hemaimng Llquor5ales 1,]]6.906 15,750,518 24,971,330 9,220,.1E 36.03% Wine/Mixer 2.816 -24,912 39,500 14,988 37.94% LBO 407,317 7,396,28 4,407485 1,511,205 34.28% Gross Soles 21187.09 18,671,310 29,418,31E 10,)4].005 36.53% Taxes based on Was sales 611.749 4,335,03E 6B99445 355913 37.12% Netsoles 1,675,290 14,336,278 22,623,8]0 8,187,592 36,35% Costofsoles rhlWmaswMaryealtuesml 11118,682 91611,18 15,367,930 5,756,750 3746% On.Profit 556608 4,725,098 0,15E 940 2,430,642 33.9I% Operating Expenses bemFmork Poyrop entl Febretl IXpevea 446N Salaries and Wages 232,338 1p17,645 2,237,145 819,500 36.63% Payroll Taxes 181040 109,298 174,345 65,017 37.31% Retirement 21,03 148,465 231,910 83,44E 35.98% Group Health Insurance 39,633 25I,739 422.675 "'BOB 39.02% Bell..c..no Insurance 11,513 Bo596 131,850 51,264 36.88% Humen Rea.muns 1.118 15,335 2;WD 5,665 25]6% 401k 6,035 39,28E 69,39E 30,113 43.39% Processing fees 529 4784 8,s03 3716 43.72% Total payrog cupped expenees 328,039 2,074,134 3297,820 1223686 37.11% Ofhor Opwadc'Enneneee li Board MembeNMeetlngrimvelRralning 378 4,269 6,6W 2,332 35.33°A Rent 4,300 31,230 SQ3W 23,0/D 42.WA Lease Amorllmtlon 20,607 140,513 243,000 101 42.18% '.. Riopelle&Maintenance-eldgs 769 19,871 40,000 20,129 SOns's Repairs Maintenance-Equip. 705 11,005 20,e00 8,995 44.98% U1011ley Telephone,Internet 12,365 SA'178 95,950 39,772 41.45% Bushes Insumncc 7,043 45,497 75,000 2BIO 39.34% Store Supplies,Bags end Expenses 11,41E 113,614 175,OOo aLE86 36.00% Employee Travel 495 1,5W 1,M5 67.00% Office Supplies&Expenses 1.917 20,470 28,000 7,530 28,80% Maintenance 5ervltts 11054 14,064 26,400 12,336 46.73% Service Agreemene(Oa1MHVAC) 7,698 53,991 B4,250 30,259 35.92% Postage 360 0,949 3,1w 1,151 37.13% Professional Fees loRre)(audit and legal) 1,975 15,891 35,000 19,1w 64.0% j Duna Subscriptions 453 2,009 4,900 2,06 42,]0% Credit Card Pep...In, 38,521 316,223 4)5,500 165,2)) 34.76% Training and Education 1,6D0 3A3d 1B,W0 Q570 65]0% Burglar Alm.and 5ecudly 6]6 4,02E ],200 3,175 44.10% Vehicle Expense 2,005 L13:2 26,500 9,63E 33.80% Uniforms 60] 4,20D FES" 85.65% M Pe t5em pnterestexpense) 5,163 -2F9008 5J:E" 2],34] 51 24% Interest(Laos.,) J,SYG 2619] 95,150 18,953 41,98% i Cash ovef/chart (3) q94 ]50 256 34,13% CxrUngendes/M[se 50 30Y 500 391 78.20% Total OpererrBoxpeases 121362 921,821 1,518,175 596A54 39.28% Total OperstinglPaymll Expenses 449,391 - 2995:954 4,816,995 1,820,041 37J9% Oporen0 income 107,217 1,729,144 2.339,945 61OA01 26.10% On.,lnwme bdered Income 867 - 2.550 2,000 15501 -27.50% Mlecelleneous 0 1.69 LAW ROOD% Total Otb.incomes 867 2,550 3,500 950 27.14% Net Inc...Before Profit Dilettantlans: 108,074 1,731.,694 2.343,445 611,151 25.10% S NtOry Distributions LOW Enforcement 14,000 90,000 166,000 70,000 41.67% Alcohol Rehab a Ed 21.00 147.DDD 262,Oo0 105000 41.67% T0tel Slalut0ry DlsiribuU n6 35,000 245.000 420,00D 176,000 41.67% Ali Net Incmne BINore Pre tOistributlan ]00]4 1,486,604 1,923,446 436761 22,71% Pur Distribution Orange County Gan Fund 68,333 405333 700000 291,66] 9LW% 4 Working Capital RetaNetl': 14,]41 1 0)8361. 1,223,g45 145,089 1I HsW ps," d 1-hrus'..M 3i Is, 224nx on.Q IInnSN .,,,a 7ea,41e Capital Outlet/ Month YTO Budget emeetumalabre Store N4(Mebone) .p emou...Gen 120,461 983,601 12M.100 901,499 23.83% Change OrderulnuarneerinyProlect AnneWaratlou 2,622 22,]25 235,000 212,275 90.33% furniture,Oxwres and equipm cut(FEEI 89A51 165.260 95,399 5).]3% Resurface floors]af re - 0 0 0.00% Copley/office 5,949 6.950 Refrigerator units love suss) 2,680 7,500 4,920 65.60% Summers VdIEge renovations 122.158 12220D 42 -10000% Capital Receipts Cebtmmice Inceeeds BIB (963,601) (1,219,335) (255,I34) 20.W% I. Appropriated Nnd later-HED) D (6]],010) (6]],810) 100.00% pert Service lurindoa l Trust(Chapel HIII Noah 0 6]],810 6]],810 000% put Realism(Mebane Store) p 0 54,440 54,440 100.00% 132,003 901,073 636,10E (264,9681 i1.65% s ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: February 21,2023 Agenda Item # 5b Regular Session X Closed Session_ Presenter/Information Contact: Ron McCoy Subject: January 2023 Year-to-Date Retail and Mixed Beverage/LBD Store Sales Attachment(s): 1. Attachment "A" Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales by Store for January 2023 and 2022 (Page 3) 2. Attachment `B" Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales Rankings for January 2023 (Page 4) 3. Attachment"C"Comparative Statement of Fortified Wine Sales by Store for January 2023 and 2022 (Page 5) Brief Summary/Explanations: Comparative Statement of Monthly and Year-to Date Retail/LBD Sales by Store(page 3) January saw a return to more conventional sales volumes, with total retail store sales of $1,776,906. All stores combined for a-$47,295 (-2.59%) decrease from the previous year. LBD/commercial sales remained at elevated levels ($407,317) as bars and restaurants continued to rebound from pandemic closures. Total LBD sales for all stores increased by $143,408 (54.34%). Inflation continued to factor into store sales. The sale of"mini" (50 in]) bottles (62,927) increased by 6,933 (12.38%)while the sale of all other sized bottles(68,549)decreased by-4,546 (-6.22%).LBD bottles sold (16,289) increased by 5,041 (44.82%). Total retail liquor sales for the year($15,750,518)were up$293,948 (1.90%)while LBD sales for the same period ($2,896,281)were up $465,757 (19.161/6). Comparative Monthly and Retail/LBD Sales by Store Rankings(vase 4) Ram's Plaza (2) led all stores in both retail sales ($321,350) and LBD transactions ($254,477). Carrboro (7) finished second in both categories, with $310,696 in retail store sales and $76,639 in LBD sales. i I Page 1 of 5 pages i ORANGE COUNTY ABC BOARD—AGENDA FORM I Meeting Date: February 21,2023 Agenda Item # 5b Regular Session X Closed Session Comparative Monthly and Year-to Date Fortified Wine Sales Gage 5) Ram's Plaza (2) also led in the sale of fortified wines ($5,028) while Carrboro placed second ($4,385). Wine sales for the month ($24,512) declined by -$1,709 (-6.52%). I Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments:None i i I I Page 2 of 5 pages I i I 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 January,2023 and 2022 Attachment"A" Monthly Liquor Sales,I•exrrumno m.) %of Retail Sales January 2023 January.2022 dl erence %Increase retell sales Hillsborough(1) 144,084 134,280 9,804 7.30% 8.11% Rams Plaza(2) 321,350 351,781 (30,431) -8.65% 18.08% Chapel Hill North(3) 234,740 248,538 (13,798) -5.55% 13.21% Mebane(4) 168,623 174,130 (5,507) -3.16% 9.49% Meadowmont(5) 142,047 161,314 (19,267) -11.94% 7.99% Eno/Durham(6) 104,895 113,307 (9,412) -7.42% 5,90% Carrboro(7) 310,696 349,042 (38,346) -10.99% 17.49% Southern Village(8) 55,510 0 55,510 100,00% 3.12% Oakdale(10) 294,961 291,809 3,152 1.08% 16.60% 1,776,906 1,824,201 (47,295) -2.59% Leo %of LBO sales Rams Plaza(2) 254,477 182,851 71,626 39.17% 62.48% Mebane(4) 1,205 718 487 67.83% 0,30% Meadowmont(5) 13,939 11,138 2,801 25,15% 342% Carrboro(7) 76,639 36,573 40,066 109.55% 18,82% Oakdale(10) 61,057 32,629 28,428 87.12% 14.99% 407,317 263,909 143,408 54.34% TOTAL 2,184,223 2,088,110 96,113 4.60% ''.. Total Battles(December) 147,765 140,337 7,428 5.29% LBDonly 16,289 11,248 5,041 44.82% Retail(mints) 62,927 55,994 6,933 12.38% Retail 66,,549 73,095 (4,546) 6.22% Year-to-Date Linear Sales %oj Retail Sales Through 01/3112023 Through 01/31/2022 df erence %Increase retallsales Hillsborough(1) 1,211,132 1,151,765 59,367 5.15% 7.69% Rams Plaza(2) 2,891,567 2,994,029 (102,462) -3.42% 18,36% Chapel Hill North(3) 2,110,165 2,145,511 (35,346) -1.65% 13.40% Mebane(4) 1,522,537 1,473,393 49,144 3.34% 9.67% Meadowmont(5) 1,320,148 1,311,284 8,864 0.68% 8.39% Eno/Durham(6) 918,001 947,822 (29,821) -3,15% 5.83% Carrboro(7) 2,762,826 2,812,926 (50,100) -1.78% 17.54% Southern Village(8) 294,159 0 294,159 100.00% 1.87% Oakdale(10) 2,719,983 2,619,840 100,143 3,82% 17.27% 15,750,518 15,436,570 293,948 1.90% LBD %of LBD sales Rams Plaza(2) 1,784,639 1,594,314 190,325 11.94% 61.62% ''.i Mebane(4) 7,727 7,235 492 6.80% 0.27% Meadowmont(5) 95,937 79,115 16,822 21.26% 3.31% Carrboro(7) 543,463 432,251 111,212 25.73% 18.76% Oakdale(10) 464,515 317,609 146,906 46.25% 16.04% 2,896,281 2,430,524 465,757 19.16% TOTAL 18,646,799 17,887,094 759,705 4,25% I i Page 3 I i i Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales Rankings For the month of January,2023 and 2022 Attachment 'B" Sales Rankings(WinelLiauor) (Monthly) Retail Sales fiiaJwinel January.2023 RANK Rams Plaza (2) 321,350 1 18.08% Carrboro (7) 310,696 2 17.49% Oakdale(10) 294,961 3 16.60% Chapel Hill North (3) 234,740 4 13.21% Mebane (4) 168,623 5 9.49% Hillsborough (1) 144,084 6 8.11% Meadowmont(5) 142,047 7 7.99% Eno/Durham (6) 104,895 8 5.905V Southern Village(8) 55,510 9 3.12% 1,776,906 LBD Rams Plaza(2) 254,477 1 62.48% Carrboro (7) 76,639 2 18,82% Oakdale(10) 61,057 3 14.99% Meadowmont(5) 13,939 4 3.42% Mebane (4) 1,205 5 0.3096 407,317 I i Page 4 i I _ I i i I Orange County Board of Alcoholic Beverage Control Comparative Statement of Year-to-Date Fortified Wine Sales by Store For the month of January, 2023 and 2022 Attachment "C" FY year to Date Sales %of Retail Wine Sales Through 01/31/2023 Through 01/31/2022 di erence %increase retail sales Hillsborough(1) 1,494 1,483 11 0.71% 6.09% Rams Plaza(2) 5,028 4,861 167 3.43% 20.51% Chapel Hill North (3) 3,207 3,947 (741) -18.76% 13.08% Mebane(4) 1,171 1,244 (73) -5.87% 4.78% Meadowmont(5) 2,559 2,534 25 0.99% 10.44% Eno/Durham (6) 1,367 1,374 (7) -0.51% 5.58% Carrboro(7) 4,385 6,159 (1,774) -28.80% 17.89% j Southern Village(8) 1,256 0 1,256 100.00% 5.12% Oakdale(10) 4,046 4,619 (573) -12.41% 16.51% 24,512 26,221 (1,709) -6.52% I Page 5 I I I i II ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: February 21,2023 Agenda Item # 5c Regular Session X Closed Session I Presenter/Information Contact: Ron McCoy Subject: Statewide Sales Report for January,2023 Attachment(s): 1. Attachment"NC Statewide Sales Report of Spirituous Liquor(Retail and LBD Sales)" j January,2023 Brief Summary/Explanations: The post-holiday sales decline was reflected in the number of boards with sales greater than $1 million. In December, 34 boards featured on the sales report while this month, only 22 appear. With total liquor sales of$2,184,223,Orange County ABC moved up one position to 121h place. Mecklenburg County ABC led in both retail sales ($11,153,759)and LBD sales($7,400,333). Note: several boards did not report(or reported erroneous)retail credit card sales figures.These inaccuracies have been"zeroed"out for the benefit of the attached report. Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments: None I I it i Page 1 of 2 pages I I o� o e e e e e d: a v a"C a g v d`. M M g g g �R m M m o n m m m w In Mmmommme m.N 4ion a c6 ai m m to m n �i'.o a `" mlann a m m m a In aw `a an a cmnm minn nl.21mn imi oma w n n ry mom w m n m a m n to w n v n .I o m a o m to o w 0 06 iJ Mg i o a g m m lmo m -9 N O m VI O] n y n O �-1 14 n g m a O O O n N lO O m "n'I m 0 O O O N N lO (J m O V a N m m o m am N n rvG M m o 0 o h m m m E 1m0 N M m ei Q; Only N n a Vry � N °1 O N n g 'g4O N pQ Po 3 N O1 06 IG OI CM N W c' 1M0 m n u01 a Q �/1 a M m m n W m 'p Ol °1 M N N N '1'I ei 'I 1-I ei fl n C M OI � oeo o a e 91e'� aI � e m a .+ wn rvm a mmOe mn w hm mm mINlyl ro IQ m 0 I� O N O nm m n n � m n O OO OO 7 ln0 ln0 N VI l0 � � n N � N imi uM1 O T N N n O M lnll taO n 10 a p� qO n Oi OO vl O N ul vl N ei N M N „N p` P h M W N O Ill a' lO a N m m O 91 a ti N H N VI m O n O '-I N VI N m fpq0� n n 1Ip1 Nn a a b e O O O N n �M{ � n t mp N c�N{ m I _ry O O ei O V C W r N m:M O V n O n O N n n IO O n N M h V iC l6 g z N W ri a' N F N V 1G M N rl' lO M O m M W w N N It F A N VI'M NI tlI M T N N N N n n ei fl e{ '{ti rl �-I n M' eeii n F� I N l N Ill N a N m M a a N p VI t° m O W V1 m a} O m ry �N n m m W m a I/1 1O O IO R n W V ei W r 41 N:M t m W M N N M `o 0 M M m m oo m y ry o.N n n a In n m v01i o m vi N ti m o Ili N ai m i-i m'v e ' ry ui m o n of I^ e o I m m ^' m a n ry n e o o ti to N _ P.l n m m m wm n o m o 0 0 .l rc � C x wom � wro � INn oiaw �;� o � mmrN.ry r. mirmm o w � ICI �i Inn mm oo my w �-m m In irvm MN M p Ind dF _ N VI n 10 'p a O in a N- °1 m m Vl lO N M N N �l N n N yp m N aF '6 o maa v � m:ti. m a lomm m C N vl � noommo rvo m M:mo mm Ina mommm uml � ,� I A IL N a n o I+l a l0 m m vl G: O ri N N I N N V INiI� VI a m N m O a n N a m V ei N M M m N N m W O O M m N m m m n m $ v m a o m vl a w n �. ? u y nrvn mm oNm ,^. � ommmnmoo Inm � h n � � g M N m 'I V' ei m M W M T N ei ryi vl' o J IInn M m m Ol M M n M M ei 1p m ry N Val ry � a j Y O c m m u w u mu o c o o tf 0 ° u° mu uu o m u L'm u ¢ u ¢ � ; de •E _ __ __ E n n 'm6 0� Q � 3 � tc- a' z u' � 'a ui�:O 'x ° o` m° ¢ � z �e tau a3i .E � amamry s o @ E i rc .y NmaMm nmmN N ';` m „-I .M.I 4Z .nr mi .mi roi `gym a o i Vf V e m M 4 O°' ry II i ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: February 17, 2023 Agenda Item # Regular Session X Closed Session Presenter/Information Contact: Office Staff Subject: Management Updates as of February 16, 2022. 1. Law Enforcement Law enforcement reports will be available at the meeting. 2. Bourbon Steward Class On February 4th Store Managers, some office staff, store employees and 2 Bourbon enthusiast board members attended a- Bourbon Class at Mystic Distillery in Durham. An equally sized group from Durham ABC attended as well. 3. OC Human Rights & Relations letter We got a response from the OC Human Relations organization about the Hillsborough store access ramp, but it is being amended, No updates since they recalled it for amending, 4. Mebane Project Timeline The store construction started on January 3, 2022. Anticipated opening the first week of April. Temporary parking has been striped and the temporary ramp access is going up in the next few weeks. Shelving has been installed and the windows have shipped. en i I i I Page 1 of 1 pages I ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: February 21,2023 Agenda Item # 7a Regular Session X t Closed Session_ Total operating expenses ($121,352) increased $14,701 (13.78%), due primarily to increases in lease amortization (+$20,507), utilities (+$3,548), contract services ($3,277) and interest on leases ($3,622). These increases were offset somewhat by declines in rent (-$12,481), legal and audit services (-$2,427) and interest on debt services(-$4,778). Total increased expenses ($94,708) in conjunction with a net increase in profit of $20,885, contributed to a decline in net income of-$88,787. Following depreciation expenses of$34,691, total income for the month was -$19,950, down-$86,670 from the previous year. I 3. Actual to Budget Comparison for Year-to-Date 2023 (Attachment"C"): While revenues and expenses are not evenly distributed throughout the fiscal year,with five months outstanding, approximately 41.67% should be remaining in allocated funds. Although January saw a downturn in retail store sales, revenues for the year remain 5.14% above those budgeted. As sales in the "winter"quarter are expected to continue to "soften,"this overage is projected to decrease somewhat. January was a higher-than-expected period in payroll expenses. As a result,year-to-date payroll expenses are currently 4.56%higher than expected. Payroll expenses are anticipated to decline in the slower sales months as well. Total operating expenses are presently 2.39% above those projected for the year, with credit card processing fees continuing to trend higher than expected. Store expenses for the year are approximately 6.59%higher while office expenses are up 14.78%. Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments:None it I III Page 2 of 6 pages I Orange County Alcoholic Beverage Control Board Comparative Statement of Net Position As of January,2023 and 2022 Attachment W Assets Current Assets 2023 2022 variance Cash&Cash Equivalents Caeh-Trulstrulst 1,017,282 4,181.470'! (3.164,188) Cash-Roxbom Savings 804.948' 1,148,044: (343,09ig Cash-Rust Hatlzo0 1,879,073. 0�///-L� Cash-Change Banks 17,800'. ----15,6�00, 2,200 Total Cash&Cash Equivalents 3.819,101 v� 5 345114: 1 528,01 -28.55% Account.Receivable 2,716 8,966: (6,250) Prepaid Expanses 182 70 126,520 56,184 Security Deposits 738 28,766. ) Inwmary 3338.155 31,77 18. Inventory(bag.) 8'. 48,657 51 Lease Asset 1,222.61021 83Q734 6,318 226 4 773,666'. 1,542,560. Total Cunnt Assets TOM 3532]'. 14;118.780! 16,547 Property&Equipment Land,Buildings&Improvements 10,164,865: 10,149,3919 15.474 Vehicles&Equipment 2,014,881 1.,879,061 135,820 Total Properly&Equipment 12.179,746: 12,028,452i 161,294 Less:Accumulated Depreciation (4177.657)' (3,759,887)! (417,770) Accumulated Leese Amortization (356,896)I 01 (356,896) Net Property&Equipment 7,645193'. 8;268,5851 (623,372) Other Assets(Pension) Deferred Outlaw Asset(OPEB) 242,387'. -293,174' 50,787 Pension Deferrals/Net Pension Asset 343.977 288,051 ! 55,926 Defamed Outflow.of Resource. 201 d68 164.232 i 3Q934 302,756' 159,109 1 33,647 Construction In Pmgmss(Southern Village) 0'. 01 - ConstructloninProgresa(Mebane) 2,7430391 _ 1511430 2,591.609 Total Other Assets 2.7431039'. 161.;4301 2,591 609 '.. Total Assets 20828.315'. 18:897,894i 2.128.431 Liabilities and Equity Current Liabilities Accounts Payable Tmtle 963655 982727I -119 Other 98 554 82,917 637 1,062209' 1,065844" 3435 Excise Taxes 506,884- 478,942 27,922 Other Taxes 129,541' 132,818'. (3,277) Payroll Liabilities 81,067.. 75,729, 5,338 Payroll Accruals - 95,153 79,688: 15,465 Accrued Interest(lease) 24,392' Q. 24,392 837,01E i67,177! 69.840 Other Current Liabilities Net Liability(OPEB) 546,056 630,677' (84,621) Defend Penslon Llabilily 363,462'. 839,]551 (476,293) Defend Inflow.of R...uroes(Pension) 549,636 "38,987'�. 510,649 Lease Liability(current portion) 210,158 132,452 77,706 1,669,312 1.641,871'. 27.441 Long Term Liabilities Note Payable(Flret Horizon) 2,463,286' 0' 2,463,266 Note Payable(Oakdale) 0. 1,789,3941 (1,789,394) Note Payable(Tmis0 0' 618,6911. (618,691) Long Term Debt AdjushnenVaudilor 50,409 0. (60,408) Long Tenn Debt Adjustment(lease) 194934, (153,600) Lease Liability(long term portion) , O0,438 1 090150 510,288 4054629 3693169'. 361.460 9.7 %% Distributions Payable to Lew Enforcement (500). (167)I (333) Payable to Etlucatlon 38,05,3 24.976: 13,080 Payable to County 0,333 43.417' 14,916 Total CummULT Liabilities 95.880 68,226' 27,663 Equity Balance Beginning of the paf 56]68 10,302,855 1,853,91 Add Income(Loss)Year-to-Date 850491 1758941 (308,450) -26.61% Balance End of the Period 1310]259 11 461 797 1 145 462 -- Total Liabilities&Equity 20,826,316' 18:897 884 2,126,431 3 Orange County Board of Alcoholic Beverage Control Comparative Statement of Revenues,Expenses and Changes In Net Position For the month of January,2023 and 2022 Attachment"B" I, January January $ % Sales 2023 2022 Variance Variance Retail-Liquor Sales 1,776,906 1,824,201. (47,295) -2.59% Wine/Mixers Sales 2,816 3,653 (837) -22.91 Commerelalll-BO/Mixed Beverage.Liquor Sales 407,317 263909 143408 54.34% Total Gross Sales 2,187,039 2,091,763 95,276 4.65% Less Taxes Based an Gross Sales 511,749 483,738 28,011 5.79% Net Sales 1,675,290 1608,025 67,265 4.18% Less:Cost of Sales(Inc,breekaga/ad/sts.) 1,118682 1,072,302. 46380 4.33% Gross Profit 556.608 535,723 20,885 3,90% Operating Expenses Payroll&Related Salaries&Wages 332,336 173,864 58,454 33.62% Payroll Taxes 16,040 11,907 4,133 34.71% Emp Retirement 21,933 14,914 7,019 47.06% Health Insurance 39,533. '31,169 8,364 26.83% Retiree Health Ins 11.,513 11,767 (254) -2.16% '. Human Resources 1,118 245 87 356.33% NC 401it 5,035 3,615 1,520 43.24% Processing fees 529 631. 102 -16.16% Total Payroll&Related 328,039 248,032 80,007 32,26% Other Operating Expenses Board Members/MeetingJTravelRralning 378 - 425 (47) -11.06% Rent 4,300 16,781- (12,481) -74,38% Lease Amortization 20,507 20,607 100.00% Repairs&Malnt. (Bldgs) 759 1,075 -29.40% Repairs&Maim.(Equip.) 708 712 (4 -0.56% Utilities,Telephone and Internet 12,365 8,817 3,548 40.24% Insurance-Business 7,043 6.409 9.89% Store Expenses,Supplies and Bags 11,412 12,200 (788) -6.46% Travel/Mileage Reimbursement 0.00% Office/Warehouse Supplies&Expenses 1,917 1,844 73 3.96% Ext.Maintenance Services 1,954 2,198 24 -11.10% Contract/Service Agreements 7,698 4,421277 74.12% Postage 350 21 0.00% Professional Services(legal/audit) 1,975 4,402 (2,427) -55.13% Dues/Subscrlptlons/Licenses 453 302 151 50.00% Credit Card Processing/Bank fees 36,521 34,597 1,924 5,56% TralninglEducatlon/Meeting 1,600 - 1,600 100.00% Burglar Alarm&Security 575 575 0.00% Vehicle Expense 2,005 2,114 ( -5.16% Uniforms - 0.00% Interest(Debt Service) 5,163 9,941 g47P -48.06%Interest(Leases) 3,622 100.00% Cash over/short (3) (186) -98.39% Contingencles/Mlsc. 50 .3 1 % Total Other Oper Expense 121,352 - 106,651 14,701 13.78° Total Operating Expenses 449,391 354683 94708 26.70% Operating Income 107,217 181,040 (73,823) -40,78% Other Income ', Investment income 857 203 654 322.17% Miscellaneous 35 35 0.00% Total Other Income 857 238 619 260.08% Net Income Before Distributions 108074 181278 (73,204) -40.38% Statutory Distributions: Law Enforcement(5%) 14,000 13,833 167 1.21 Alcohol Rehabilitation&Education(7%) 21,000 19,750 1,250 6.33% Total Statutory Distributions 35,000 33,583 1,417 4.22% ' Net Income Before Profit Distribution 73,074 147,695 74,621 -50.62% Profit Distribution: Orange County-General Fund 58,333 44,161 14,166 32.07% Net Income(Loss)before depreciation 14,741 103,528 (88,787) -85.76 34,691 36,808 (19,960) 66,720 (W,670) -129.90% year to Date Sales Comparison current current Sales FY 2023 FY 2022 Chan e Retail Liquor 15,750,518 15,456,571 293,947 J423% Wine Sales 24512 26,221 (1,709)LBD Sales 2898281 2,430524. 465,757 Total Sales 18671311 17,913316 767995 Net Income(YTD) 660491. 1158941 308450 -26.61% 4 I Orange County ABC Board Actual to Budget Comparison For theflscal year ending lM/30/2023 Attachment"C" JAN WD 2023 Bahama % Bales 2023 Budget Remaining RumeWng Liquor Sales 1,776,905 15,750,518 24,971,330 9,220,812 38.93% Wine/Mixer 2,816 24;512 39,500 14,988 37,04% LBO 407,317 2,896,280 4,407,485 1,511,205 34.29% Gross Sales 2,187,039 18,671,310 39,418,31S 10,747,005 N 53% 1 Taxes based an gross Bales 511,749 4,335,03E 689444E 2559 13 37.12% Net Soles 1,575,290 14,396,278 22,623.870 a 187,592 38.35% Cost of BNe3 4naunmg lm'niory anNmnvna) 1,118,682 9,611,1W 15,367,930 5756,750 3746% Gross Profit 558,808 4,725,098 7155940 2 0842 33.97% j I Operating Expenses benchmark Peyrdland RNelwla,panan I I I 41.6)% Salaries and Wages 232,338 1,417,64E 2,237,145 819,500 36.63% Payroll Taxes 16,040. 109,298 I]4,345 65,047 37,31% Retirement 21,833 148,48E 231,910 83,445 35.98% Group Health Insurance 39,533 25],739 422,6]5 164,936 39,02% Ratime's Group Insurance 11,513 80,586 131,850 51,264 38.as% Human Resources 1,116" 16,33E 22,000 51665 25.75% 401k 5,03E 39,28E 69,395 30,113 43.39% Processing fees 529 4,)84 B,500 3,716 43.72% Tiodpayrollrelafadaxpen3ee 32Q039 2,0J4,134 3,297820 1,223,686 37,11% O@er Opeonksg Expenses Board MembamlMestingRrevelf7mining 378 4,268 Brute 2,332 35.33% '. Rent 4.300 31,230 54,300 23,070 42.49% lease Amortization 20.507 M0,513 243,000 102,487 42.18% Repairs&Maintenance Bags 759 19,871 0,000 20,129 50.32% Repairs&PAWManance-Equip. 708 11,005 20,00o 8,995 44,98% UIIIIHes,Telephone,Internet 12.365 56,178 95,950 39,772 MAR% Business Insurance 7,043 45,497 74$000 29,503 39.34% Store Supplies,Bags and Expenses 11.412 113,614 175,000 61,386 3508% Employee Travel 495 1,500 1,005 67.00% OfRce Sul&Expenses 1,917 2OA70 28,CO0 7,530 26,89% Maintenance Sarvlces 1,054 14,064 26,400 12,336 46.73% Servhe Agreements(DM,/HVAC) 7,698 53,991 84,250 30,259 35,92% Postage 350 1,949 3,100 1,01 37.13% Professional Fees Replan)(audit and legal) 1,975 - "15,891 35,000 19,109 S4.80% Dues&Subsctlptinm 453 2,804 4,900 2,096 42.78% Credit Card Processing 36,521 310,223 475,500 165,277 34.76% Training and Education 1,SD0 3,430 ID,000 6,57D 65.70% Burglar Alarm and Security 575 4,02E 7,200 3,175 44.10% Vehlde Expense 2.005 18,868 28150D 9,63E 33,80% Uniforms 607 4,200 3,593 65.55% Debt Service(interest expense( 6,163 26,028 53,375 27,347 51.24% Tmerest(Lesse5) 3,822 26,197 45,150 18,953 41,98% Cash war/short (3) 494 75D 256 34.13% Cantingendes/Mist. 50 109 son 391 78,20% Total opemfing expenses 121,352. . 921,821 1,518,175 596,354 39.28% Total OpemtinglPaynall Expenses 449,391 2,995,954 4,815,996 118201041 37.79% Operating Income 107.217 4,724;144 2,339,945 610,801 26.10% Other Income Intmea)In... 857 2,550 2,000 (55D) -27.60% Miscellaneous b 1,50D 1,50D 100.00% Total Other Income 857 2,550 3'Sm 95D 27.14% Net Income Before Pmpt Distributions: 1D8,074 1.731,694 2,343,4E 611,751 26.10% Statutory Distributions Law Enforcement 14,000 98.000 168,000 70,000 41.67% Alcohol Rehab&Ed 21,000 147,000 252,000 105,00D 41.67% Total stetulory Distributions 35,000 245.000 420,000 176,000 41.67% Net Income Before Profit Distribution 73074 1,4813AR4 1,923.445 436,751 22.71% Profit Distribution Orange County-Gen Fund 50,333 400,333 700000 291,fi67 41.87% Working Capital Retainad-: 14,]41 1,070.381 1,223,44E 145,084 11.86% Dapraaexan Rwww4wmaamlarram 2aaee2 0II '.. (maced dal Capital Outlav Month VTO Budget eudeammalmng Store 14'Mebane' '. store conslmdipn 129.461 963,601 1,266,100 3OL499 23.83% Change Ortlers/Englneering/Project Administration 2,622 22.725 235,000 212,27E 90.33% Fumhme,famous and equlmeolt(FFE) 89,851 165.250 95,399 67.73% ResurfaCefloms/office 0 0 0.00% Copler/oHRe 5,949 6,950 j Refrigerator units(9ve stores) 2,580 7,500 4,920 GEED% Southern Village renovations 122,158 122.200 42 -100.00% Capital Receipts Deb"arvla proceeds)Fit) (983,601) (1,219,335) (255,734) 20.97% Appropriated fund balance(RSB) 0 (677,8i(b (677,810) 100.00% Debt Sandoz,(principal) j Twist(Chapel Hill North) 0 677,810 077,810 - 0.00% First H.dwn(Mebene Stare) 0 0 54,440 54,440 100.00% 132,083 901,073 638,10E (264,960) -01.85% 5 ORANGE COUNTY ABC BOARD—AGENDA FORM Meeting Date: February 21, 2023 Agenda Item # 7b Regular Session X Closed Session Comparative Monthly and Year-to Date Fortified Wine Sales(page 5) Ram's Plaza (2) also led in the sale of fortified wines ($5,028) while Carrboro placed second($4,385). Wine sales for the month ($24,512) declined by -$1,709 (-6.52%). i Action Requested: 1. Consent Agenda Item. 2. Review and discuss as needed. Financial Impact: See Above Staff Recommendations/Comments:None p Page 2 of 5 pages i Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retell and Mixed Beverage Sales by Store For the month of January,2023 and 2022 Attachment"A" i Month(V LLouorSoles I"extladng wine) gb of j Retail Sales lanuarv,2023 lanuarv,2022 dffference %Increase retailsales - Hillsborough(1) 144,084 134,280'' 9,804 7.30% 8.11% Rams Plaza(2) 321,350. 351,781 (30,431) -8.65% 18.08% j Chapel HIII North(3) 234,740 248,538i (13,798) -5.55% 13.21% Mebane(4) 168,623'. 174,1301 (5,507) -3.16% 9.49% Meadowmont(5) 142,047 161,314 (19,267) -11.94% 7.99% Eno/Durham(6) 104,895 113,307 (8,412) -7.42% 5.90% Carrboro(7) 310,696 349,042'.. (38,346) -10,99% 17.49% Southern Village(8) 55,510 0'. 55,510 100.00% 3.12% Oakdale(10) 294,961. 291,809. 3,152 1.08% 16.60% 1,776,906' 1,824,201,' (47,295) -2.59% LBD %of 180 sales Rams Plaza(2) 254,477 182,851 71,626 39.17% 62.48% Mebane(4) 1,205 718.. 487 67.83% 0.30% Meadowmont(5) 13,939 11,138' 2,801 25.15% 3.42% Carrbom(7) 76,639 36,573'. 40,066 109.55% 18.82% Oakdale(10) 61,057 32,629'. 28,428 87.12% 14.99% 407,317 263,909'. 143,408 54.34% TOTAL 2,184,223 2,088,110'. 96,113 4.60% Total Bottles(December) 147,765 140,337 7,428 5.29% LBD only 16,289 11,248' 5,041 44.82% Retail(minis) 62,927 55,994. 6,933 12.38% Retail 68,549 73,095'. (4,546) -6.22% Year-to-Dote Liquor Soles - %of I� Retail Sales Through 01/31/2023 through 01/31/2022 difference %Increase retail sales Hlllsborough(1) 1,211,132 1,151,765 59,367 5.15% Z69% Rams Plaza(2) 2,891,567 2,994,029. (102,462) -3.42% 18.36% Chapel HIII North(3) 2,110,165 2,145,511. (35,346) -1.65% 13.40% Mebane(4) 1,522,537 1,473,393' 49,144 3.34% 9.67% Meadowmont(5) 1,320,148. 1,311,284' 8,864 0.68% 8.38% Eno/Durham(6) 918,001 947,822, (29,821) -3,15% 5.83% Carrboro(7) 2,762,826. 2,812,926'. (50,100) -1.78% 17.54% Southern Village(8) 294,159. 0 294,159 100.00% 1.87% Oakdale(10) 2,719,983 2,619,840 100,143 3.82% 17.27% 15,750,518 15,456,570. 293,948 1.90% LBD %of LBD sales Rams Plaza(2) 1,784,639 1,594,314'. 190,325 11.94% 61.62% Mebane(4) 7,727 7,235.. 492 6.80% 0.27% Meadowmont(5) 95,937 79,115 16,822 21.26% 3.31% Carrboro(7) 543,463 432,251.. 111,212 25.73% 18.76% Oakdale(10) 464,515 317,609. 146,906 46.25% 16.04% 2,896,281 2,430,524 465,757 19.16% TOTAL 18,646,799 17,887,094 759,705 4.25% it i i I i f i Page 3 Orange County Board of Alcoholic Beverage Control Comparative Statement of Monthly and Year-to-Date Retail and Mixed Beverage Sales Rankings For the month of January,2023 and 2022 Attachment 'B" Sales Rankings (Wine/Liquor) (Monthly) I Retail Salesflig.13 ) Januarv.2023 RANK Rams Plaza (2) 321,350 1 18.08% Carrboro(7) 310,696 2 12.49% Oakdale(10) 294,961' 3 16.60% Chapel Hill North (3) 234,740' 4 13.21% i Mebane (4) 168,623' 5 9.49% Hillsborough (1) 144,084 6 8.11% Meadowmont(5) 142,047I 7 Z99% Eno/Durham (6) 104,895' 8 5.90% Southern Village (8) 55,510 9 3.12% 11776,906' LBD Rams Plaza (2) 254,477' 1 62.48% Carrboro (7) 76,639' 2 18.82% Oakdale (10) 61,057 3 14.99% Meadowmont(5) 13,939 4 3.42% Mebane (4) 1,205', 5 0.30% 407,317 Page 4 �I i i i I I Orange County Board of Alcoholic Beverage Control Comparative Statement of Year-to-Date Fortified Wine Sales by Store For the month of January, 2023 and 2022 Attachment "C" j I FY Year to Date Sales %of Retail Wine Sales Through 01/31/2023 Through 01/31/2022 difference %increase retail sales Hillsborough (1) 1,494 1,483, 11 0.71% 6.09% j Rams Plaza (2) 5,028', 4,861 167 3.43% 20.51% Chapel Hill North (3) 3,207 3,947 (741) -18.76% 13.08% Mebane (4) 1,171' 1,244 (73) -5.87% 4.78% Meadowmont(5) 2,559' 2,534 25 0.99% 10.44% Eno/Durham (6) 1,367', 1,374, (7) -0.51% 5.58% Carrboro(7) 4,385', 6,159 (1,774) -28.80% 17.89% Southern Village(8) 1,256 0 1,256 100.00% 5.12% Oakdale (10) 4,046 4,619 (573) -12.41% 16.51% 24,512 26,221 (1,709) -6.52% i ICI i i i i Page 5 �I lD N W W o ,n d ct M r, eq d d tt ,n mb d N v oo w ul m m o m m w W ItiD m " w m 1� o r" o ry m m m tq W m 00 la to V iD w Ln m V Q o 0 m � tlf r-i w ri et Di ;r Ln m d W d m d ri Ct N [n N d N ,D In N d m N M L u 'G DO d m ry N h h N m pl Dl 0o W Q a w r, N n d m W u, Kta W r` Ln d vi n ,� in In o Ln o0 rn 00 r, " al o m oo 4l W r-I LP d m m h w rn W n a r-I d w " 4 m a o al ,D O m n n c ,rl d o d r-1 L 61 rf 0 W N rV .i re 00 In m 6 00 h dN oo w It N d d b V lD w p m lO w W 61 V1 d w m P- C.) o pq ry ri .� .1 ae0 ooL) 00r- mka Ln o N W rD o o n M ,D ri .•I ri N .--I o o a N o m R lfl W h d n o sD w ri w M1 In ,f] d b O o W M1 N ,D C� h h d W m o m m W °1 w ,•y W w m b b o N N ,D N b W co n n n h W W n n W W h W n W w W ml M d d H Ln N Cn .-1 ,D o rn d N M1 N ,n ,D M M O O 0 N w w ,D M CPI r, w m w m W m m ,-I n d oo 61 m b w ,D N M li 1 �-1 Q� r/� W e-1 r-I m T '-I N n d �--I co r9 O N cr d N n r, d 1p N 00 r- O N O1 W l0 Qr �.1 %D In n m u'I Ln O M o N co a d Ln N m N a+ trF n m N W tt lD Ol rh 1!7 d N d M W W h W NOl 61 r'rl rl rV N r-I r-I r-i �-1 e-! 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r0 6.1 ,c U Y } ¢ ° R U ,r, A A iA A A N o uu � � E `w = aa � m ° o c ° u a - v � � -Ls lO Y v a v r a U 0 $ ao a o R v U v o w C f0 a�i o m : r 3 ,En o o M if ° m o 0 o a o oti ¢ � l� F ZLdaauuo = ° oz° Q2ZSol7u E o � m � mN � Y o c� O r•I N m a m 16 r, W Gl G ei N n� � e•I N M d N iD M1 00 pl r3 ri ••I r-0 ei ••I .� ri ri ri N N N � a p a Z ti C ry 2F N ORANGE COUNTY ABC BOARD —AGENDA FORM Meeting Date. February 17, 2023 Agenda Item # Regular Session X Closed Session i Presenter/Information Contact: Office Staff Subject: Management Updates as of February 16, 2022. 1. Law Enforcement Law enforcement reports will be available at the meeting. 2. Bourbon Steward Class On February 4t" Store Managers, some office staff, store employees and 2 Bourbon enthusiast board members attended a Bourbon Class at Mystic Distillery in Durham. An equally sized group from Durham ABC attended as well. ! 3. OC Human Rights & Relations letter We got a response from the OC Human Relations organization about the Hillsborough store access ramp, but it is being amended. No updates since they recalled it for amending. 4. Mebane Project Timeline The store construction started on January 3, 2022. Anticipated opening the first week of April. Temporary parking has been striped and the temporary ramp access is going up in the next few weeks. Shelving has been installed and the windows have shipped. i i Page 1 of 1 pages I i ORANGE COUNTY ABC BOARD Meeting Date: February 21, 2023 Agenda Item#_7_ Regular Session Presenter/Information Contact: Angela Willoughby Subject: General Manager Evaluation Format I Brief Summary/Explanations: The board has requested the general manager evaluation form to be updated and included in the current online performance management platform. In 2022 all other full time employee evaluation forms were updated and executed using the online platform. A preliminary online performance review will be demonstrated during the board meeting and include content and categories from the current review as well as suggested additional categories. Board Action: Suggestions and feedback for the development of evaluation. i i i Performance Review for Orange County ABC General Manager General Manager: Period under review: to Prepared by: Name: Title: Date: Consistently Exceeds Expectations: Consistently performs at the highest levels in every facet of the performance area,serving as an example for others to follow. Exceeds Expectations: Performs duties at a high level that is sustained throughout the year. Expands the scope of expected duties and performance. Accomplishes difficult tasks with little to no oversight. Meets Expectations:Performance meets job requirements,exceeding them at times but not consistently throughout the evaluation period. Lapses in performance are negligible and do not affect overall performance. Needs Improvement:Performance is inconsistent. Supervision,oversight and follow-up are often necessary to ensure successful completion of tasks or attainment of objectives. Unsatisfactory: Performance standards are not consistently-met. Goals and objectives are not consistently attained. Unknown:Performance was not observed or no opinion given. i. Overall Organizational Performance a. Keeps board apprised in a timely manner of all Consistently Exceeds Expectations matters affecting the effective performance and Exceeds Expectations - Meets Expectations delivery of services. Needs Improvement - Unsatisfactory - Unknown b. Appropriately provides both support and Consistently Exceeds Expectations leadership to the board. Exceeds Expectations - Meets Expectations Needs Improvement - Unsatisfactory -Unknown c. Demonstrates quality of analysis and judgment Consistently Exceeds Expectations related to progress,opportunities,and changes Exceeds Expectations - Meets Expectations needed. Needs Improvement - Unsatisfactory - Unknown d.Maintains a working knowledge of significant Consistently Exceeds Expectations requirements,developments and trends in ABC Exceeds Expectations - Meets Expectations management. Needs Improvement - Unsatisfactory -Unknown e. Promotes long range plans and strategies to Consistently Exceeds Expectations ensure organization is prepared for growth, Exceeds Expectations - Meets Expectations improvement and change.Works with board Needs Improvement - Unsatisfactory -Unknown to develop,implement and evaluate plans and strategies. f. Establishes specifcyetflexiblegoals for continual Consistently Exceeds Expectations excellence in programs,administration,financial Exceeds Expectations - Meets Expectations viability,and employee and customer relations. Needs Improvement - Unsatisfactory -Unknown g. Sets expectations for and achieves high.levels Consistently Exceeds Expectations of customer service in stores and Exceeds Expectations - Meets Expectations administrative office. Needs Improvement - Unsatisfactory -Unknown Comments: 2. Community leadership a. Serves as an effective spokesperson. Effectively and Consistently Exceeds Expectations positively represents and promotes the organization Exceeds Expectations - Meets Expectations to its constituencies,including other government Needs Improvement - Unsatisfactory - Unknown agencies,elected officials,and the general public. b. Establishes and makes use of working Consistently Exceeds Expectations relationships with organizations and individuals Exceeds Expectations - Meets Expectations in the field. Needs Improvement - Unsatisfactory- Unknown c. Ensures that communication methods are Consistently Exceeds Expectations developed and utilized effectively in providing Exceeds Expectations - Meets Expectations information to external stakeholders. Needs Improvement - Unsatisfactory - Unknown d. Builds respect and profile for the organization in Consistently Exceeds Expectations its various constituencies. Exceeds Expectations - Meets Expectations Needs Improvement - Unsatisfactory - Unknown Comments: 3. Administration Resources a. Establishes and leads an effective Consistently Exceeds Expectations management team. Leads by example, Exceeds Expectations - Meets Expectations promotes positive sharing of ideas,involves Needs Improvement - Unsatisfactory-Unknown internal stakeholders in planning and decision making.Ensures cohesive,collegial and collaborative working atmosphere. b. Recruits and retains a diverse cadre of employees. Consistently Exceeds Expectations Exceeds Expectations - Meets Expectations Needs Improvement - Unsatisfactory - Unknown g. Sets expectations for and achieves high levels Consistently Exceeds Expectations of customer service in stores and Exceeds Expectations - Meets Expectations administrative office. Needs Improvement - Unsatisfactory - Unknown Comments: a. Serves as an effective spokesperson. Effectively and Consistently Exceeds Expectations positively represents and promotes the organization Exceeds Expectations - Meets Expectations to its constituencies,including other government Needs Improvement - Unsatisfactory - Unknown agencies,elected officials,and the general public. b. Establishes and makes use of working Consistently Exceeds Expectations relationships with organizations and individuals Exceeds Expectations - Meets Expectations in the field. Needs Improvement - Unsatisfactory- Unknown c. Ensures that communication methods are Consistently Exceeds Expectations developed and utilized effectively in providing Exceeds Expectations - Meets Expectations information to external stakeholders. Needs Improvement - Unsatisfactory - Unknown d. Builds respect and profile for the organization in Consistently Exceeds Expectations its various constituencies. Exceeds Expectations - Meets Expectations Needs Improvement - Unsatisfactory - Unknown Comments: Administration o Human Resources a. Establishes and leads an effective Consistently Exceeds Expectations management team.Leads by example, Exceeds Expectations - Meets Expectations promotes positive sharing of ideas,involves Needs Improvement - Unsatisfactory-Unknown internal stakeholders in planning and decision making. Ensures cohesive, collegial and collaborative working atmosphere. b. Recruits and retains a diverse cadre of employees. Consistently Exceeds Expectations Exceeds Expectations - Meets Expectations Needs Improvement - Unsatisfactory - Unknown